Audit - 1942
--- ,- ~c- '--c- - - m____-.
rIlE FREE PUBLI C LX BRARY OF THB GIn or SALINA. KANS1~
Salina, Kansas
FINAN C Ii..L itEPO RT
Covering the Period FrOQ
January 1. to December 31.1942. Inclusive
KEflmmy JJID OOB
Oertified. ~11c Aocountants
Sal1ne.-llU1s...
---,~-~~- .,- '"-'---~
THE FREE PUBLIC LIBIWtY OF THJ~ Cny OF SALINA, LUISAS
Salina, Kansas
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OFFICERS
c. F. Prescott. . . . . . . . . . . . . . . . . .President
Mr.. H. B. ~8e8. . . . . . . . . . . . . . Vice-President
Hen~ H. Eberhardt. . . . . . . . . . . . . . . .Treasurer
Fred Stevenson. . . . . . . . . . . . . , . . . .Sf>.l'"!r~ta.ry
BOARD OF' DIRF'£TOHS
Mrs. J. R. Oeis
Ed }l( rßÐnstern
Frank &.gem.an
Mrs. H., }I. },{osee
Car 1 Prescott
Fred stevenson
Jlrs. ..Ruth Lynoh
Earl c. Woodwarc1
1Ir.. J. Bar 1 Wyatt
,,""'1'
;~;!
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EXHIBIT "A"
Schedule 1
EXHIBIT "nit
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'1'l1! FRF'.E PUBLIC LIBRARY OF THE CITY OF SALn:A. KAnSAS
Salina. Kansas
INDEX
COMMENTS. . . . . . . . . . . . . . . . . . . . . . . .
STATE!WlT 01<' RECEIPTS II DISBURSEMENTS Al'I1) Biù..iJHmS OF
CASH. ... GENERAIJ FT.:lND. . . . . . . . . . . . . . . . . .
Cash in Custody of Treasurer. . . . . . . . . . . . . .
STATE14Im'l' or RECEIPts. DISBURSEMENTS AND BALJ~WES OF
CASH ARD IBVESTMEITTS ... BAal'LE1'T FUND . . . . . . . . .
Page No.
1 to 5
6
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e
KENNEDY AND CaE
Certified Public Accountants
..
'----..
SALINA, KANSAS
August 24. 1943
To the Board of Directors,
The Free Public Library of the City of Salina,
Salina. Kansas.
Qentlemel
In aooordanoe with Jour instruotiona, an audit has been made, of the finanoial
books and records of The Free Publ1o Library of the Oity of Salina, Kan8as,
covering the period trom January 1. to December 31, 1942, inclusive. the report
of such audit is herewith subm.1tted. Copies of this report have been submitted
to the governing body of the City of Salina.
SCOPE OF AUDIT
The audit was perforaed in accordance with the general and speoU'io required pro-
visions of the M1niaum Standard Audit Prop-... approved by the state Munioipal
Aooounting Board a8 ot ~ovember 21.1935, and as revised October 25,1940.
RECEIPTS. DtSBURSEKDTS AND B.ALANOES OF CASH AND DlV8S~IŒn'S
STATEMENT OF REO1~IPTS, DISlP.JRSEMEllTS AND BALANCES OF CASH - GENERAL FUlfD.Bxh1bit
eA". The operating reoe1pt. end disbursements 01' th. Fre. P1i.tblio Library are
cleared through its general fund. Exhibit ",A" refleota the 1reoeipts and 41s-
burs_uta during the..ud1~.~ p~i()d and the balance. al ..t~;:I:).~1'IYI~~'rll.11d
olos1.ng dates otthatperiod..;' " " ' ' '">. ,'.:
the Oity ot 8al1Ì1.. ~pr~~teÌtm4:Pu4~to the librÅry bô~.' '~':~øt'Î\1.j:[:~t
'11,600.00 4uringtheYeaI" 1142 out ot the proceed. of .. tax 1"y.ot~8ges 8111.
on Oity otSal1D.a tan¡1bl. property. During the period under audit the librarian
rend tted to the library trea.urtr rin.., -.berah1p r..1 and I"tlDt&1., in the
lœOunt of '680.8'. .
:::':1:::~'~ij!r .:~i~r';ô!i to#:d~. t~:o::;::l:o ~~:~~~!'
balance aa at DeOember Sl,.~2~. -
"
ca8h received during the ai1c1it period troll the City 01' Salinll .... verU'ied by
collUllWÚ.oation with the oiv.'~òlerk. ÂJROunt. røoeived from the librarian .ere
' ", ,.. . .. . .
cOl1pared with her Jl8l11Oranda.
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I
-~,,-~-~ -'--~o~~~ .", ,~
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1'farrent oheoks 1 s8ued during the aud1 t period were examined aa 1;0 number, payee.
payee endorsuumt. 81gna:tures, and bank cancellation and were compared with the
seoretary'. record of warrant ohecks iuued. With .ix exoeption.., warrant oheaks
bore the signatures of the president. secretary and treasurer.
Cla.1.m vouchers were test checked for 8ignatures, jurat and approV"al. Three oJ:
the 0 laim Touohers checked did not bear the signature of the olaimant Qfld pr1or
to July 1, 1942, only a few cÜa.1m Touohers bore the affidavit of the claimant.
Subsequent to July 11,1942. all claim Touohers bore the atfidavlt of the ola1-..nt.
The statutos 10-802 O. S. 1935, require that olaim vouchers be v'arified by attl-
davit of the olatBant.
Claim Touoherl paid during the period. were test checked wi 1ïh the u.ount of the
1n.,oioe attached thereto. and all olabl vouohers were compared with the UIOunts
of the warrant checks iuued in p&fJD8nt thereof.
the trea.surer mainta.1ned no record. of disburs8lUlnt. as is required under 12-121&
G. s. 1935.
CoJÇlianoe with Buclget and Cash Bada La... rhe following ata.t...nt shows a oem-
parlson at aotua1 reoe1.pte, ell.burs_cta, and balanoe. 1it'1th reeeipti. diabur.e-
MDt. amd Daleoe. a. sham 'tJy the budget.
Total
~UI1t
1()Yer or Ua4.,.
Actual Per Budget. Budget
. 119.56 . 1,005.29 .885.1&
11,500.00 11."64.11 45.29
6ðO.86 500.00 130.86
'12,260."1 t12,960.oo "09.69
12,084.89 12..960.00 875..'1
. 166.82 . 8165.82
Balance - January 1,1942
Reoe1ptø
FrOJll Taxatlon
Other Reo.1pt.
Cash DlsDur8-.t.
Oalh Balanoe .. Dee_er $1, 194.2
IndebteclD.els Oreatecl but not
pa14 prior to I)-ember 31, 1NI
96.60 98..60
, 69.a2 J .' 69 .32
J ... A
UnenoU8berecl hnd .1anoe -
December 31, 1941
under the proT1.ion. or the oash ba.ia law (10-1101 to 1122 G.8. 19a5) lt i8 un-
1awtul to -.ke pa)"IØIlt of' QI" to oreate an 1nc1ebtednen against an)" tund in 8X.O..'
of IfOney actually on hand in the trea.ury to the credit of the fund. the above
statement show. that the cash basi. law was not violated.
Under the provision. of the budget law (19-2956 to 2931 G. S. 1935) it is unlaw-
ful to make payDlen't out of or to create an ind.ebtednoaa against any fmd in ex-
oe.. of the amount pro.,ided for that fund by the annual budget. The following
.tatement shows tha't no expenditures ""ere made in excess of' the amount provided
for by the budget.
,c._''" -
2. ~
".~.~..C"~~._.~~---~ ".-.~,.~_._--~~---_.,~-. ._.._.~"~"~-< -~ . ,,--,<~--<~'"~¡
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- -_.._-- ---- -----
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Expendi~ur.a anticipated in bud~et
$12,960.00
.....n]
!
Leu
-cash Dhbur8enumt. - Yoar 1942
Lou - Indebtedneu created during
--year 1941 and paid during year 1942
$12.084.59
17.10
$12.066.89
Add - Indebtedaeu created Year 1942
--¡nd unpaid ... at Deo_ber 31, 1942
96.60
Expenditures - Year 1942
Ix.e.. ot Bud,et Over Bxpend11:ur.e
12,183.38
.
196.61
The amount of the indebtedne.. created during the year 1942 wbJ.oh was UDpa1d ..
at Deoøber 31,1942, wa. detend.ne4 by exudnatlon oJ: olaim youohers paid d:wring
January and february, 1943.
SfA!na! OF REOIXP!8, DISBUR8mŒ.11!S AID JJA.LAtlCIS OF CASH AND DfVI81'IIBftS, BARf-
LI1'1' FUID, Elthibit -BII. !he Jart1nt hw1 consiats of the unexpøde4 balanoe of
the proceeds of the ..t..1:o ot Jeanie V. Bartlett plus inter.at received. on the
in...e.tunts of the 1'\m4. the reoelpt. of the Bartlett Fund' during the year 194a
oon81n84 ot úttere.t on United state. 'rrea8W7 Bon4, in the Pr1.n.olpål .....t -Or
- .a,ooo.oo. Jio cU.awra8Unt. were _de trom tib.!. 1\u14 during -th. yMr 1942.
The ba.lanoe of the Bartlett Fund .. at Deoeaber $1, 1942, conai':ste4 or both ....
8U14 avesta_te. Under the above exhib1t the Bartlett Fund bankbalanoe .e oon...
t1ru4 by the depos1 tory ls rooono11e4 to the .80retaryt. ba1a,oe ot tl,lt'.le.
A written ocmt1J....tion was obta.1D.ed trœa the .At1O1UÙ Bank ot -..10... 8&l1Da.
lane..e A' to U;8 cUltody of Un1ted stat.s 1'rM.8Ury Bond, 118 th',aoat or
'1,000.00 repre..te4 by eatek.epine 1"8..ipt ftt" i88\led b7 the bank to Barl o.
W..4warcl, 8eoretary-fre&81U'er, Public L1brary. )fr. Woodward. 11 no J.oa.¡er IIJL
o1'tio.. ot the Ubnry boarc1. A8 at ])eo-or 31, 194.2, the Barble1:t hIu1 BalIk
Aooount .... bein& oarrle4 un4.. the nuw ot Fred st....enaon, r....aurer, l~
~bUo U1mLry. how..... 1Ir. S1urt'8D.8On 18 leoretary rather thantreuver of the
board .
Jœ1BIPt8 OF LIB1WUAIf. Pine. ere ......,ed by the library tor ta11W'e to retvn
boob w1th1n the t1.. lUdt, mea'ber8hlp te.. are collected tro. rural .ub.or1b-
... 8.D.d. rctale are oolleotecJ. tor tM use of oertain books o:l....1tle4... Pill'
8helt book.. Aooord.1aC to her ..thl)" reports, the librarian :r.s.tted aU auoh
reoe1ptl to the library trea.v.. euh IIOnth. the oolleotlona mad. at the Ub-
rary are ordinar117 in very -.11 UO1mts. aeoe1pt8 are not i88UO4 tor euh
oo1180'tlcm,but . r80ord. 1. aa1ntdne4.t total da117 colleotiOl1a. The librar1a' a
mo.nthl7 8V8ar1ea ot daily reporta were not in agreement with the amount8 røa1:t.-
ted to the library trea.8\U"8r. '!'he total remittance. during the Jrear were .10.21
in exOOI. ot tho Ulounts collected. AI ,hown by the librarian' 8 reports.
DlSURAJlOE AJlD FIDELI1'Y BO1lDS
A IUJIIm8..ry of insurance and t'1del1ty bond coverage a8 at December 31. 1942. is
a. tollows.
-_C~--~-~,~~-~~"~~ ~ c_.~~,---~~~~~-~
3.
---~""~. _.,"~,...
-- _._~,.~~,,~-~,~,~~=- -~
,-",~-".- .,~~,,~~.
Annual
IT 8IÛ \tJII.
Ooveras¡e
.AJDount
pr~O~In8ured
il ¡
Books and Fixtures
*S8WIt Ocmtcts
Boiler
Fire and Supplemental.
Fire and Suppleaen:tal.
Fire md Bupp1_ental
Boiler Expl081on
$22.500.00
11,000.00
2,000.00
5,000.00
. 58.15
16.11
18.50
15.5B
Fidelity Bond
Henry H. SOerhardt
Treaaurer
4,OOO.OJ
20.00
Total
8189.64
*6~ Co-1I11Nr8U10.
Å bond tor the trea.urer 111 an aœount 8p801t'l.d 'by the library board 18 required
under the provisions of 12-1211 G.e. 19as, 8uch boncl to be approTK by the Board
ot clty ao.û.sion.rs. 'lhe a1nut.. ot the Ubru)" board dateci J\me 30, 1942,
author1.'" a bœL4 in the UIOWlt ot M. 000.00 whioh 18 the ...-1> ot the boM
previou.ly posted by the treaeurer, 1'he treaeur8r' I boncl was epproved. by the
Board ot O1.ty co18d.aø1ozU!trl on June 28, 1943.
"
1'he t1deUty bond. or the tre&eurer' wu r._e4 upon 1t. expf.n.t1cm by a. oont1nu-
at~on o~1oat. 1"\led by the 8\U'e1Jy ooapu.y. the ett..t or the ocmt1l1uat1on
o.rtltl.ate 1. to extcd the perlod to Wh1.oh the a8O\Ult et thebaa.d i. applicabl.
and. doe. not provlcle the a.ount of oovera¡e requlreð. by statute tor eaoh tena.
A. 'bond 18 requ1red 'b7 atatute und it i. appa,rently aten4- that a 8eparate
coven,. ot the full UIOunt b. prOTid" tor eaoh tara anct we are ot 'bhø .0p1n1on
that thi. req,ulreRClt cannot b. aà.tlltte4 by a continuation <lert1rloate.
081UtAL
The lÛaute. at 1ahe board ot dtreotore tor the perlod. UQ.der IL\Id1~ were hulpeote4
tor 8&1rter. per't&1n1ng to the audit -.4 the a1.aute. appflat"ed to oontain IQ1
a4equate rMor4 or the prooeecU.a,. ot 1me board.
uað.el' the provi8ion. ot the statute 12-1206 G~S. 1916. the board. of directors ot
the 11broary are required to lI&ke an e.mmal report to the ¡oYern1ng body of,;bhe'
oit)r on or before the l81:h dq of January or eaoh year, nat1D¡ the condition or
their trust on the Iln ~ of Dec8ll1bc- of the year next preoed1ng, the various
.URa or JlØDey reo ei Ted. frena the "Library Pua4", and rro. othei" source., and how
IlU.ch aon81. have be. expended and tor what purpo8e.,ud oertain other .tatllt1o1
and 1ntonaat1on. .A. repol"b tor the year lUa was prepared but the au41tora nre
a4rt.eð. that 1t ha4 not been 8uba1.tte4 to the Boud ot 01ty Oommi..lonera a. re-
qulred ~ 8t&tut...
CBR'l"IFICA1'R
I oertU'y that, in ~ opinion, .ubject to the foregoing OOllBØ.ent8¡, the aoooçany-
ing exhibit. and related 8ohedule reflect the financial oond11,lon of the Free
.~.
4.
--~~-~.-~~~
- '._"-'---~..'". ,..,~'~~~.,~---~,_.~-~,-.~".,'~-~
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Publio Library of the City of Salina, Kansas. as at December 31. 1942. and the
re8ult of its operations for the period from January 1, to December 31, 1942.
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Respeotfully submitted,
~ <. ~//
a.p.A.
Liceneed MUnicipal ~~b11o Aocountant.
in charge of and aotlvely engaged on
thi8 aud1 t.
o_-~-~.-
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-- --- --~ ~----.
.......-- ..~---
'tH1 F1mE PUBLIC LIBRARY OF THE CITY OF 8ALDlA. ro¡SAS
Salina. ltanla,
STA'l'EJŒ1l1' OF REOEIPTS, DISBURSBIŒ!lTS AND
BAÌ.ANCES or OASH - GBRiRAL PUlD
From January I, to December 31, 1942
ì
~
~
! rreaaurer' I
~
I'
Balanoe - Januarr 1,1942
Reoe1pts
0ityof Sali.na
F1D.e.. Memberlhips, Rentals and Sales
or Book.
Total R8Ø.1pt.
D18bru.888i1t.
Salari.. and Wace.
Bery H. Jlberhardt ... Trea8\U"er
P. 1f." Petty -Bookkeeper
Delia I. Brown ... Librarim
.All.. tiller ... Assl11t8l1t Librarian
Urllt- Grothau. ... A.d..tant L1brar1-
Ifartha turtle ... "'sslatant Librarlan
Mra. I. I. Porter ... Aaú.tant Librar1.en
.AøDa Wak81hut ... A.,istat Librarian
Loui,e rolit ... Ch1ldr...' a Librarian
K1l4red Ahlnedt ... Cb11dr8l1'. Librarlm
Bt'tie OaJIpbell ... ..eua Curator
Marjorle I.IIOn ... Repair Depa.rta8l1t
Vlol& Banker - Parl-tiu help
L. JI. Du.ehFe ... "8I11t¡or
Boob
Perio41oal.
B1Dct1zi¡
om.e Supplies aad. JIxp...
Water
Ileotricity
Fuel - Ueat1n¡
Jrdnt--oe or Bu11cUng and Equipm_t
Library .1IerWs and. Suppl1es
Janitor Jla1:;..la1s an4 8uppl1..
Approprlatlons to St. Faith'. Library
Audi tine
Insurance and Bon4 Prndua.
JI110 ellueou 8
. &0.00
26.00
1,808.00
1,208.00
120.00
680.00
92.60
66.00
110.00
26.00
905.00
aea .89
82.80
986.00
Total Diebursementa
Trea.urer's Balanoe ... December 31,1942
,...~,_..., "'....~...~. -~"'-
$11,500.00
~j.86
. 1,748.19
1,948.52
110.19
41.12
109."
62.15
2'Te:.4'
591.86
698.92
la1.QS
10.42
24.00
14.10
178.89
14.10
Exhibit "A"
.
119.56
12,130.85
812,260.41
12.O84~.69
.
166.82
1 -
..-. "'" ~.,--~~~~C~=." ~~~-.. - ""c_<~. ~..
6.
~~~~'C~'c-'.c-. ,~~~
~-..----""- ----
....-...._----....._--~_.--.._..--...
. --..--- -.-.
-. .. "" - .-
fiIE FRTm PUBLIC LIBRARY OF nIB aITY OF SALINA. ItANSAS
Salina, Kan.at
8checlule 1
OASH IN CUSTODY OF tmwroRn
A8 at Deo.wer al, 1942
Reoonoil1ation of Bank Bal..e - a.zusz.a1 Fua4
!be lational"" of America, Salina, lAnaaa
Balance per Bank stateaent December 31, 10.2
11,108.20
JA4 - Outstanding Depoaita
--n.bzeariu." Deo8ber. 1942, receipt. c1epo81tec1
January 5, 1941
19.Ø
Il,lB5.n
tea. - Outetan41ng Oheoka
-
Oheck .0.
.åIo\lllt
Oheok 10.
Auu:a.t
21N
2118
IQ8
gel
2ua
aea
Ilse
aserl
2188
aael
2810
2111
al1a
.
a.60
'.40
1.00
'4.80
2..,a
60.00
80.00
68.00
'2.60
.a.60
10.00
11.00
4..60
21"
0'"
2811
life
aa1'
2318
aa11
2UO
2181
2882
2381
1184
2886
.
2.00
10.81
18.86
168."
188.00
1.1a
&T.A
80...
11.'4
a.18
8.8'
'.n
9.06
fatal Oheob O\ata1lan41n15
1,Ole.el
Balance per Book. Deoeaber 11, 1942
. 186.82
w
"'~-----u_~,_.~~-~-~ ,..~,-~-~--~~..,-
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0 "--_o.~ ~ ~-~,C>C~~~-~-' - '-~-~~'
- -~~~~-----~~c- -~-'-- -
THE FREE PUBLIC LIBRARY OF THE CITY OF SALINA. XA1rSAS
Salina. Kansas
8'l'AfR)ŒHT OF ROOBIn~ DISBURSIDIXWt'SAlD
JALAIe. OF OASH AID Df ftOØTS - BARtLEn' rmm
Fro. January 1, to Deoaber 31, 1942
Balance January 1, 1942
Receipt.
Inter..t - Unitecl hat.. 'fre.8U1')" Bomb
.1811Oe Deo88bar 81, 1H2
Oaah in Bulk
Inve8taent.
11,104.S,
-!t.-~
CASH AID IBVU'l'.lŒB1'S IJj OUSTODY OF fRBAaUR1Œ - BARfLm J'tJIJ)
A8 at Deo_ber al, 1942
Oaah in Bank
Cb8ok1u¡ Acoount - Batlonal B8U1k of Aller1ca,
Sal1u., Ña1..8
klUGe per Iuk Sta~t Deo88ber 81, 1942
Le.. - outatand1nC Oheok.
-
Balanoe per !rea8\lr"'. Reoont.
Ia.....ta
Un1ted Stat.. 1'rMaury 1Ðn48, Date4 .luna 18, 1931
Due June US, 1N9. %niJar..t rate a 1/8" per 8.DJ1UI1.
intereat p8¥ab1e thane 18 and DeoeRber 16
!otal Oalh:and %ATe8'bact. 111 Cu.tody or rreanre:r
'~-~'--~~
-~-~~
Exhibit "BIf
t8,lS2.36
62.60
la,lt4.88
11.194.86
-
11,1""6
2,000.00
tI.1H..,
~.
':-~---' --, ---,.
TIlE SJ¡.LINA PUBLIC HEALTH }.'URSING ASSOCIA1'IOlJ
Salina, Kansas
FINANCIAL R~~RT
Covering the Period from
Januury 1, to Deoember 31,1942, Inolusive
KErO1EDY AJlD 001
Oert1fledPublioAccountcnta
a..,-c.... - V'.........
,,-
c_~~ - -- -,~-~
THE SALINA PUBLIC HEALTH NURsn;a ~~SOCIATION
Salina, Kansas
Ii
,I
II
II
:1
01<'FICIRS
Mr.. Lester ),fudge. . . . . . . . . . . . . . .Pr8stdent
Mrs. Ed Morgenstorn . . . . . . . . . . . Vioe-Pres:J.dent
Earl C. Woodward. . . . . . . . . . . . . . . .Trea,IJurer
Mrs. Albert Frehse. . . . . . . . . . . . . . .Seorutb.rY
BOARD OF DIRECTORS
)(rs. Lester Mudge
Mrs. L. L. Shoemaker
Mrs. Ralph Clark
Dr. E. G. GflJ:lO11Ilg
Barl O. Woodward
lira. Marion S~l.y
Alex X111er
lira. Albert Fr'e~tI
)(ru. E. )I. Brown
Uiu Otiroline Utowich
IIrs. R. G. Sabin
H. V. Party
)Irs. Bd IIorgenstel'l'1
--=--~<---- ,
ZXHIBIl' "Aft
Schedule 1
THE SALINA PUBLIC HF~.LTll JroRSING A~;SOCIATIOJ;
Salina, KanSAS
INDEX:
CO10lENTS. . . . . . . . . . . . . . . . . . . . . . . .
STAl'EW::JiT OF RECEIPTS. DISBtTRSmn.:liTS AIW fu4.l.J.~ CBS OF
CASH AND Ih~T~S. . . . . . . . . . . . . . . . .
Cash and Investments in Custody of Treasurer. . . . . .
P~ge :WOe
1 to 2
3
4
KENNEDY AND
..
Certified Public Accountònts
CaE
SALINA, KANSAS
August 24, 1943
to the Board of Direotors.
The Salina Public Health Bureing Association,
Se.lina, Kmeas.
Gentlemen s
In accordance with your in8truotiona, an audit he.s been made of the books and
records of' The Salin. Public Health Bursing A88ooiation, Salina, Kansas, Cover-
ing the period from January 1, to Dec8lßber 31. 1942. inolusbe. The report of
such a.udit is herewith subDdtted. Copies of this report M:V-O been submitted to
the governing body of the City of Sa.l1na..
SCOPE OF AUDIl'
The audit was perforD1ed in 8.OoordlU1ce with the general and spoci:fio required pro-
visiou& of the KinimUill standard Audit Program,. approved by the state Uunioipal
Aooounting Board as of Bov_ber 21. 1935, and as revised Ootclber 25, 1940.
RECEIPTS. DISBURSEMENTS .AND .BALANCES OF CASH AND Im"ES'l'ilmrl'S
STATEMENT OF REOEIPTS. DISBURSBNEJrTS, AND BALANCES OF CASH IJW INVESl'lŒJlTS. Ex-
hibit "Alt. Under this exhibit ls presented a statement showing receipts and die-
burs8IIlent. or the association during the audit period and the balanoee of ca.sh
and investments as at the beginning and olo8ing dates' thereof.
The City of Salina appropriated and paid a total of .2,200.00 to T.he &&8ooiation
during the year 1942 in twelve JIIOnthly installments. The amo1mt received by the
a.sociation was verifiect by coDlD1W1icatlon with the ci-tr o~erk,.
Receipts during the )'ear 19.2 1'roa the Jletropol1 tan L1feIneuranoe 001lpaD1' are
8hown in the UIO\tI.1t of' tlU.50, which 8.1IIOuntwa. oontlraec!lby:the auditor,8
through oorre8pon4enoe w1th the in.uranoe /oO.lllp8Z1y. ~
D1sbur.eDteD.ts ot the .a8oo1a.tion dur1n¡ the ;year 1942 are olas81fied under the
ahoy. exhibit. 1'he cUabur.eaents of the as.ooiation are made by oheoks drawn by
the public heal~ nW-8e and ø191ed by the treaeurer of the &uoole.tion. Csn-
oelled oheoka were exe.m1ned aa to payee, payee endor...ent,ban:tc oanoellation and:
.i¡uature.1'he amounts were oompared With the treasurer' a record.ot disburae-
88r.lts IU1d with the reeord. of .'. di.bura..ta Jàå1nta1ned by 'thepÙblio Ji.lth .
aurae. 1xp81d.1tures epprove4 in the miJ;l.ut.. ot ..etin,. of the board ot cUr.c-
tore were oompared with UtOunt8 of oheoka 1..ued in p&)'Jltènt thereo~lhów.Yer, aIr
expenditure. were not approvect by the board in this BWmer. ])labuna81l1enta wtt"ê
satiataetoril;y aubatutiatect by invoices ad atateaents submitted to the auditor'..
CASH ØD IJ1VES'J.'1ŒIlTS III CUSTODY OF fUASUlŒR. Schedule 1, Underth1.s. aqhedule
bank balance., IUI confirmed by the depo81tor;y, are reconciled to the treaeurèr'a
."-~O~'O,~~ "~"-
-,
balance. The bãlanoe of $41.21 due the asÐoci_tion on Segregated Assets Certifi-
oate #816 issued by the Homestead Building and Loan Association, Salina, Kansas,
wall oolleoted and deposited on October 9, 1942.
INSURANCE AND FIDELITY BONDS
As at Deoember 31,1942. the as8ociation carried public liability insurance on
ita automobile in the anl0unt of $10/20,000.00, property dø.mage insurance in the
amount of $5,000.00 a.n.d comprehensive coverage. '!'his insurance was carried with
the AlUanoe Mutual Casualty Company. MoPherson, Kansas, under their policy
No. 41640, the e.nnual premiwn on which amounted to $24.93. The policy was iuued
to the Public Health Nursing Assooiation and/or Minnette Peterson. ~le auditors
found no record of fidelity bonds in force on the public health nurse or on the
treasurer 01: the 8.88oo1ation. A bond on the treasurer Wf\.S authorized by the
minutes of the board of directors dated September 19, 1938. The ...uditora were
advised that the bond has not been posted.
AOCOUNTS RECEIVABLE AND ACCOUNTS PAYABLE
As at December 51, 1942. there ~a8 an item of $5.00 due to your association from
the Metropolitan Life Insuranoe Company for nursu¡g services rendered during the
month of Deoember, 1942.
The records of the association indicate that expenses applicable to the year 1942
in the &.mOunt of $3.76 were unpaid as at December 31, 1942. This amount was
paid during the month of' January, 1943.
GENERAL
The appropriation f'rom the City of' Salina was nmde out of the p,roceeds of a tax
levy in the amount of .0695 mills for the ~bl1c Health Nursing; Fund.
CERTIFICATE
I oertlty th...t. in my opinion. subject to the toregoing comment;s, the accompany.
ing exh1blt and related. 8ohec1ul. reflect the f1.nanc1al condition of The Publio
Health Jur.ing A88oo1at1on, SaUna. Jeen.as, as at December 31, 1942, and the
result of lte operatlOJla tor the p.e:t1o(\ tl'tm Jmuaq 1, to Dee_ber 31, 1942.
Respeotfully submi tt~ed.
~/~,
C.P.A.
Lioensed. Munioipal t'ubl1c Acoountant,
in charge of and actively engaged on
this audit.
~'~-<~,~,< -,
THE SilLINA PUBLIC HEALTH NURSING ASSOCL'LTIO]g
Salina. Kansas
Exhibit "An
STA'fEAlENT OF RECEIPTS. DISBURSEMENTS AND BALANCES OF CASH AND INVESTMEN1'S
Fro~ January 1. to Deoember ~l. 1942
Trea.$urer'e Balanoe - January 1.1942
Reoeipts
Appropriation trom City ot Salina
Jursing Sèrvioe Fees
Ketropolit¡w Lite InsurtåD.oe Company
Donations
Interest .on Savings Aooount Balanoe
MIsoellaneous Reoeipts
$2..4100.00
134.50
25.00
4.98
21.00
--
Total Reoeipts
rotal
Disbursements
Salaries and \'V'ages
M1nnette Peterson, Publio Health Nurse
Automobile Expense
Ga80line,_~~¡ end Repairs
Insuranoe and Lioense
Garage Rent
Office Supplies and EXpense
relephone
Laundry
Drugs and Medic..l Supplies
a..t1onal Publio Health aursing A.s'n. Dues
ADnual Aud1 t
JI11k tor Cbilctren
Sat. Depo.;lt Box Rental
Jl18oell8D~ous
$1.6S:0.00
#105.13
30.93
36.00
112.66
:B.7l
5;8 . 68
1:5 .16
14.92
15.00
20.00
8.00
æí.OO
2$1.96
Total Disburs"8I1ts
rrea8UJ"'" 8 1a1anoe - DecAber 31, 1942
ee.lh in Bank.
Cheek1n& Acoount
Sanng. Acoount
. 122.77
504.81
# 856.25
2.385.48
$3,241.13
/:
",-
2,014.09
'-}
.1,221.64
THE SALINA PUBLIC HEALTH taTRSING ASSOCIATION
Salina, Kansas
CASH .AND INVESTMENTS IN CUSTODY OF TREASUReR
As at Deoember ~l. 1942
Cash in Bank
Reoonoiliation of Bank Balanoes
Cheoking Aooount - Farmers National Bank.
Salina, lean 8as
Balmoe per Bank statement - December 31. 1942
Leu - Outstanding Checks
-
Number
193
794
Balmoe per Treasurer's Reoord - Deoember
:n, 1942
Savings Aooount - Farmers 5ationa.l Bank.
Salina, Kansas
Balanoe per Pass Book - January 1. 1942
Add - Interest Reoeived Year 1942
Balanoe ~er Treasurer's Reoords - Deoember
31, 19 ~ .
Total Cash in Bank
Investments
rota1 each and Investments in Custody of t"easurer
Amount
$ 5.04
1.63
lansas
~j735.44
12.61
~49D"fj9
4.98
. 41.21
41.21
Sohedu Ie 1
. 722.17
504.87
.1,221.64
,
,
11.227.64
.~/.