Audit - 1943
THE FREE P"OBUC UBRARY OF THE CITY OF SALINA. KANSAS
Salina. JCan8aa
FDlANCIAL REPORT
Covering 'the Period !'rom
January 1. to Deoember 31. 1943. Inolusive
1DmŒDY A.HD OŒ
Certified Public .&.oOOttDtant.
8al1Da - Iauu
-'-'~-" -,,~~.~-~--.'~
THE FREE PUBLIC LIBRARY OF THE CITY OF SAUNA., KANSAS
Salina, Kansas
OFFICERS
c. F. Pr8soott . . . . . . . . . . . . . . . . . President
Mrs. B. B. Kos.. . . . . . . . . . . . . . .Vióe-president
Henry H. Eberhardt. . . . . . . . . . . . . . . Treasurer
Fred Stevenson. . . . . . . . . . . . . . . . . Secretary
BOARD OF DIRECTORa
Mrs. J. R. Gel.
Ed lIorgenatern
Fra111c Bag 8f1D.
IIrs. B. N. )(OS8S
Car 1 Presoott
fred. Swvenaon
lire. Jtuth 1poh
Ear 1 a. . oochnu'4
EXHIBl'l' f/ A."
Schedule 1
EXHIBIT -."
THE FREE PUBLIC LIBRARY OF '1"BE CITY OF SAUNA, XUlSAS
Salina, Ianeu
Df.DEX
C~S . . . . . . . . . . . . . . . . . . . . . . .
STA'rEME:rr.t' OF RECEIPl'S, DISBURSEMENTS AND BAlANOES OF
CASH - GEJŒRAL FTJ'lID. . . . . . . . . . . . . . . . .
Cash in Custody or Treasurer. . . . . . . . . . . . .
STAfEJa'IT OF RECEmS. DISB1JR.SEJŒft8 AID BAIA}f('ES OF
CASE AJID IJIVIS TJŒITS - BART IErT P't11m . . . . . . . .
Page" No.
1 to 4
6
6
'1
KENNEDY AND CaE
Certified Publíc Accountants
+-
SALINA, KANSAS
Septeaber 1. 19"
To the Board of Directors,
The Free Public Library ot the Clty ot Salina,
Salina, Xanaas.
Gentlemen.
In accord.anoe wi'tb your instructiO118, an audit has been made ot the f1.na.ncial
'books and r..oris of !he Fr.. Public Li'braJ'7 otthe Oi't1 of ,SaliDa, ian8aa cover-
1Dg the period trom January 1, 'to December 11, 1943, ir1olulive. !he report of
IUGh audit i. h~th nbrdtted. Copies of thi8 report have been eubm.ittedto
the govenrl.Dg body or the City ot SaliDa.
SCOPE Ol' A tJD .rr
The audit.... performed in accordance with the general and 8;peoit'1o required pro-
rtaiana of the Jlhlimura Standard Audit Program approval br the State Municipal
Account1.ug Board as of November 21, 1915, and ..s revised Ootober 25, 1940.
RECEIPTS. DISBURSEMENtS AND BAIANCES OF CASH AND UlVEStMEI'.I.'S
6TATEME1fT OJ' RECEIPTS, DISBURSEJÆftS AID BAIANCES OF CASH - GEIQAL FmID,E.xh1bit
-A" . the operating reoeipt. and d!a'bun_crts ot the Pr.. Publio Library are
cleared through it. £eneral tund. Exh1bi't -Aft retlects th4! l"8Ce1pi;. and dis-
bursements duriDg the audit period and the b&1.e.noea a8 at the begirm~ug and
0lo8ing date. of that ,erlo4.
!he Clty of 1a1tDa appropriated and. patel 100 the l1bra~r beaN a to.l of
814,0&.00 cluz-lDc the )'e&r 1M$ out ot 1the proo"cIa ot a 'tax JAv of .¡I"ail,JJ8 .
011 City or Sal!.llA taDcible pl"Opel't7. Dur1Dg the period ua4er auÜ:t;f:ll\tU1ijoar1-:
rei"'" 'to the 11bra.r7 ~ t1Du. a8ber8b1p tee, 11.114 ~1a' 1si th.
UIOUD:t of '",.81. ' ,
CASH II' CUSTODY OF TItEABV1ŒR, lohechaM 1. Vader thi, .oh.eèhl1e the aeural '-d,'
Mnk ba1aDa." .. ooat1raed 'b7 'the _pottery, 18 NOouilect - 'the 'tnatUrV', ;
ba1aue .. at D«teaber 11, 1MI.
I
Cuh reo01TH dvS.Dc the audit period troa the Cit,. of ¡au... '"~~.~. :";:~
......ioatioaw1th the .i. ,.left. ~ reoe1Y4t4 ' troa- 'thel1~'<"'",~:'<
o8llf.M'ft4 with hti.. 88O1'8D4Ia. . ,- -, . - . ,-.,-"
1JarraJat oheoka 1.su84 4ur1Jag the audit perloc1 'nre ~.~d12ed a. W II.\'81ter, papè,
p8.78e .œor....-t, 81gDawz.e., and 'bank oanoellatiOd 8J1d were o0mpat"e4 with 'the
8Ø"ta1')"f. reoo'" 'ot warru.t oheob 18811e4. Wl1m. three except1-... -.lT8:Iit
oheob bore the s1patv.. of the preài4b.'t. seoretary aad treuuruo. It ..
DOtH tMt tiT. W1"I'aJ1ta e18ared 'tkrcnt&h. the baak without 814ors....-t. a~.",;;'
, ,
,'-
ù
vouchers were checked for 81gna'tures, jurat and approval. laght of 'th. olaim
vouchen checked did not beer the signature ot the claimant. The statute. 10-802
G. S. 1916 require that olam vouchers be verlt1ed by attid.a,rlt of the claimant
hcnrever, it was noted that several vouchers were incomplete in this respect and
that the approval ot the librarlan. did not appear on several 1rouohers.
Claim Touchers paid during the perlod were tes't checked with the e:raOU11t of the
invoice attached thereto, and all olaim vouchers were comp&red with the amoun:ts
of the warran't oheck. 18sued in payment thereof.
The treasurer maintained BO record of disbursements as is requlred. under 12-12l!
G. S. 1935.
Compliance with Budget e.nd Cash Baais lawa. The following sta1i8flent showa e. com-
parlaon of actual receipts, disbursements, and balances wlth J:'eoeipta, disburse-
ment- N1d 'balance. &. .høwD.by the budget.
Aotual
Amo1.1111;
Over or Under
Per Budget Budget
Be. lanoe - January l. 1943
Reo~;axatlon
Other Reoeipta
.
l65.82
t
.
16£ .82
'fotal
14,665.00 14,10«).00 555.00
961.61 665.00 412 .67
115, '788.49 t14.665.oo tl, l33.49
12,296.80 14.65~ 2,359.20
. 3,492.69 . 13,492.19
ea.sh Disburs81ØA'ta
Caah Balanoe - 1'>eo_ber 31. 1943
Iad.btedJ1e.. created but DOt paid
prior to »eo8l'ber 11,1943
49.'1$
-
-
49.73
U:aenoua.'berid .ruat "1a.aoe -
~_'ber"l~ . "." j 1."J.96 "'~' T- ~.,..'
" . --;" ".' "'"",,"""<~¡'ri':.
Va4.r the ',rri1a1..:.t'~e'J;....h '.Il.ta.. (1O-11O1'bo,.tU2G.a~ '19.rc:¡l~{".,:
_]awful toJlak.'pa)li_'ot".'.riî. .~ an < 1n4ebt"~ltåp.iDlt '&Ç'~'.tií',;.~}
...IOr--81 e.otu.lqOnhâa4 b.'tbe'tr_nl7 U im.orØ11; orth..t\i4ð..~;,;.:
abov..ta.t--'t_- that .tÞ ~...h øu18 la.... JUJt"'ri.o~_4..;,:~;,::'",'
Ua4er the pr0'ri.8l.ou of 'the 'b~et 1&. (19-1916 'to 1917 0.8. 19U) it 1. unla,r..
tal w -.It. pa~ .,fiftIt .tor ~o .reaw 8.'4 1J1d.btØu.lacaiDIt &DJ ha4A..,~~:,i
..'1 .r.... ~.,;'~~,¡.t....:tha1; t\m4'b;y 'the .~l~ft.fh..)t~l~'ii;'
8\&1;8MId; 811.... '--"act ~tv.. were _Þ 111...... or the 81IÒ'åatprcm.ül;j<:
1'or by the ""'.""'d.. '.. . .' ,,'
" 80"'" '; l'
lIxp~it... ~pa1;ed 1ft bu4get '14,666.00
x...
--aã'ah 1'J1ebun_nts - Year 1M1
JAI. ... Ia4ebt.cID.e.. oreate4 ~ yeazo
-"'2 ø.d paiel 4111'181; JMr J.Ha
IJu'b-tobla . carrl... rO1"ftl'4
, . "'¡";;'
11.,816.\10 .
'12,895.80
96.10
tU,IØI.IO
¡
r
Sub..-totals Brought Forward
Add - Indebtedne8. created year 194!
-
and unpaid... at Deoember 31, 1943
$12.199.10
114,655.00
49.1!
Expendlture. - Year 1943
Excess of Budget over kpendl ture.
12,249.03
~
ne amount ot the indebtedness created during the year 1943 'whloh was unpe.ld &8
at December 11. 1943."'" determined by examina't1on ot c laiJa Touohers pa,ld during
January and February. 194-4.
STATEWIT OF RECEIPTS, DISBURSEMENTS AJlD BAlANCES OF CASH AND INVESTMENTS, BART-
IETT JI'UIfD,Ea:h1bit -8". 'fhe Bartlett Fund cone1s'll. ot the unexpended balanoe of
'the prooeecl8of' the £eta'" of' Jomde V. Bartàtt plus intereat received. on 'the
1nve8~t8 ot'the fund. !he receipts of'the Bartlett Fund durhsg the year lKl
oons1øted ot 1nterøt on United State. Treuury Bonde in the pr1noipal amount of
'2.000.00. .0 disbars__t. were me.4e trom thi8 f\md durlDg the par 1943.
The balance of' the Bartlett Fund as at December 3l, 1943, cona1.teð. ot both ca8h
and inTestmenta. Under the above øxh1bit the Bartlett Fund 'bank balance $.I con-
firmed. by' the d.epoaltory 18 reconclled to 'the secretary' a 'balance 01 $1,226,10.
A. written ocntimø.tion was o'bta1D.ecl trom the National Bank: clAm.rica. SaUna,
lanaa., as to ita ous'tod,. ot United Sut.. !reaaury Bond. in the amount ot
.2,000.00 represented by safekeeping receipt ':f4444 i.sued 'by the bank to Earl C.
Woodward. Seoret&ry-Treaaurer, Publl0 Library. Mr. Woodward 1. no loD.ter an
officer of' the library board. As at Decemher 11, 1943, the Bartlett Fund baDk
aoco\U1t -- beiDg carried. \U\der the ne:m.e ot Fred SteTeneon, 'free,surer, Free Pub-
lio Library, how'ft'er, Mr.lJ.tevenacm is secretary rather tluLn treuureZ' ot the
'board .
RECEIPTS OF LIBRARIAI'. Piu8 are .-.eaaed by the library tor tailure to return
'boob within the time lWt, aeaberlhip tee. are oollened 1'rora rual 8ub.crib-
Gr. 884 r_t..18 are ..11ec'tc4 tor the WI. of oertain book. o1A.s1.t184 ... pay
..11 boob. Aoo~wh... aonthlT reporta.1õh.e libtarianJ'e1tWd"U SUO)! .',
reoeipt- 'to ishe Ubr&17~~ euh JaOIlth.. !he 0011801;1.- ~i.tth. ,11";.::.::
brUT &1"e -r41Dar!l7b, T.".~11..._t.. . aeoeipta ~e Met 1..üecltor~,'¡::~;:
,..11enl-."",.......rctU_1.J1ta.1t&e4 .r total ð.a1q .oUêot10D8.!h.U1lrtï.ri.la!;~~~~1
, acmthq.--.rie.'.t"'i~repôZ'ti811W.DOt in apMIL-twith ... ....t8'rid.\-:¡'.r~¡
t.4 to the llbr'U'1 trea8U1"er. ~e total radttueeø4ur1Dg the par..... .10.1.' ';
in ex.e.. or 'the' aounta eol1ecrbed. .. .hOlm b;y'iJhe Ubrariata."e "pone.
D8UJWICE AJJD PIŒLI'fY BOID8
. . .
. . 8'f*17 .t~uc1t1..UV .... ""race u..t. J)ea~... .J..'~I.'~\,;~~~
.. tol1owai" ".' ..; .; ""', "è('\'¡:/
COT~
.~
" AmI. t.l
Pr.ì-
~
Ioob ..... . r1xturea
....coat_.
hi,." ,
¡, .
, .
å1l~r'CaniM ',,--.rI.
.
n.re and Svppl.cw.l-
Fi" &D4 8uppla._w.l*
nzo. aU Suppl___l
_11er Jxp1o81cra
.21,500.00
11.000.00
1.000.00
8.00.00
. $9.00
'r1.11
18."
i6..
'110"-
Coverage
Â1D.oun~
Annual
Prem.ium
Sub-tota 1 Brought Forward
t170.29
Fide 11 t:( Bond
B8J1J7 H. EDerhardt.
Treasurer
-
",000..00
20.00
Total
~
. 80:( Co-insurance
A bond for the treasurer in an amount specified 'by the library board 18 required
under the prQviaione of 12...1211 G.S. 1985, such 'bond 'to be approved by the Board
or 01tyCOll8Ûas1oaera. The minutesot the l1'brary board date4 June 30, 1942.1
D.uthorlaed a bond in the UIOunt of k,ooo.oo 1IIhich 1. the UtOun't of the bcm.c1
previouaq posted by the 'treasurer. The treasurer' s bcmd 'WØ.8 approved 1?7/the
Board of C1ty Oommissioners on JUne 28, lM$. '. "..
The fidelity bond of the treasurer -.s renewed. upon 1ta expiration by a co11'tinu-
..t1O11 oertifioate issued. by the surety oompeny. The ettect ot the continuation
cert1t1oa.te i. to extend the period to which the amount of' the bond 18 app11-
cable ancl doe. not provide the amount of oOTerage required by atatut. for eaob
'ter:m.. Â bond. ls required by statute and it 18 apparently intended 1¡hat a separate
coverage of the full amount be provided tor eao11 term and we are of 'th. opinion
that th1ø requirement cannot be aa.tlst1.d by a continuation certificate.
G&mmAL
the auditors were adv1øeâ that ao tormal .eetings were he1.d by the board of
cl1reotor8 during the )'ear 1943.
The board. of directors did not Jll8.ba annual report to the governing body of the
01107 of Salba ... "'\tired '\inder the pr0vi81cma o~ the etatute 12-1206 G. 8.
19$6. .
CEJrr ¡PlCAD
I ..nit)' that, ia - .pWon, aubjeot to the tOrttgo1a¡oCll1áent8. th.. 'no"'"
1ztg exhibit, aD4 re1at4td 8.4u18 retlect the t1Danoial OODd.1t1on-Ot .~."..
Public Library ot the Cl1:y of Salina. ~ua., u at ÐeoClÌber 11.1943, áBct ~
Nault ot its ~ration. tor the period troaa J8.nua17 1, to Deoe8ber al, lMI.
""pM1;tuU~' 11I'bad.ttÑ,
~~~~
C.P.A.
Uoeue4 llwaiò1pal Publio Accountant,
in ohars-or .u.ct&o'tinll ~ed
thi. 8.u41't. . . .
".,'
. . "---'0. ,--~~
THE FRFÆ PUBLIC LIBRARY OF THE CITY OF SAUNA, KAllSAS
SaUna., Kansas
Exhibit "Aft
STATEMENT OF RECEIPTS ~ DIsBURsF.JfEnS MID
- BAlANCF.s OF CASH - GENF.R.AL FUltD -
From January 1, tc Deoezuber 31, 19"43
Treasurer'a Balanoe - January l. 1943
Reoelpts
Appropriation boom City or Salina
Fines, Memberships, Rentals and Sales or
Books
Total Reoeipts
Diabursaents
Salaries and Wages
Henry H. Eberhardt - Treasurer
,. \If. Pe1;ty - Bookkeeper
laVera Swedenburg - BooJckeeper
Delia E. Brown - Librarian
Alioe Miller - Assistant Librarlan
1Iartha Turtle - AS8istant Librarian
Mr.. E" E. Porter - A.,81øtant Ubrar1an
Anna Wakenhut - Ass18tant Librarian
Alioe 018on - Chl1dren'a Librarian
Ettie Campbe 11 - Museum Curator
)Irs. L. B. Schuel'Jllan - Repair Depa.rtntent
Alice Dow - 1'e.ñ-t1me help
Jlildred Dole - Part-time help
Mary Frances Dreese - Part-t1ae help
Xirsten Grothau - Part-t1me help
L. H. Buehre - Janitor
Boob
PerIod1oa18
11n4bc
O,ttioe 8qppl1.. IU2.4 »ateJ"1a18
l\1el aa4 Jfeathag
Light
Water
lIa1D.teJ1åD.Oe of BuildiDg and EquiplaeJlt
U'b1"aJ"y Jfateru'l and Supplle8
ÃJ11tor ...ter1a1a 8.D4 Supplies
~e and Bond Pnatua
APPl'Oprta'tIO11 to St. raith., Li'bZ"8U7
Au41tlDc
Christmas GUt.
)flsoellaneou8
'otal Disbur8__'t8
'reasurer's Jalaaoe - December 31. 1943
.
50.00
12 .50
12 .50
1,800.00
1,200.00
900.00
250.00
300.00
600.00
900.00
350.00
21.00
4.00
178.36
4.00
1.200.00
$
l65.(
*14,655.00
961.67
15,622.6
115,788.4:
t '.'18Z.1e
2.1B1.11
41'1.a
18I~"'
.40iD
8'4.10
.8a.1I
11.'0
" .M
151..'
81.U
a"'.71
a4.oo
86.00
90.00
14.00
. ,
-
12.296.80,
~¡i'j¡;
, . ., ",...)5)*
'.::¡
-',--~~", ~~'~,
THE FREE PtJBUC UlmARY OF THE CITY OF SALIBA, KANSAS
Salina, lan8aa
CASH III CUSTODY OF TREASURER
A8 8:t Deoember Il, 1941
Reooncll1ation of Bank Balance - General Fund
-
The latlOD8.1 Bank of Amenoa. Salina, lane...
Balanoe per Bank Statement December 11, 1942
lAta. - Interest on Bond. ot Bartàtt Pund depoaite4
-
to oredit of General Fund on Deoeaber 18, 1948,
in error
Add - Outstanding Dep08it
~brarlanf. December, 194Z, receipts deposited
JanU8.17 ", lH4
Les. - Out8tanding Checks
-
Check Jio. Amøuu't Cheek Ro. AmOttDt
T
2116 . 8.86 2868 . 26.00
2188 a.M 2860 2.00
2198 2.00 2861 4.25
lell "'.60 2862 4.1'
2810 1.18 2868 119.52
1812 I.eo IBM 6.86
ISK &.01 281& 1."
1811 .88 1..8 1.18
IIU I 10.00 188' a 1.71
aMI 10.00 1888 1.1&
1819 10.00 2869 '.50
1888 15."0 18'0 88.8'
'-' .0.<&0 1811 1'.80
2886 82.90 28T1 98.60
I.~ ,IS.OO IITI 1.16
t8l7 11.1' 28'. 'l.ts
ISTa 10.19
fotal Cheob. Ot1t8'tanctiJIg
1&1auoep.,. Book. - oeo_ber 81, 190
Schedule 1
'.,095.96
31.24
84,064.12
112.00
M.176.12
68&.08
~
THE FREE PUBLIC LIBRARY OF THE CITY OF SAUNA, KANSAS
Salina, Kan8u
STATEY.ElfT OF RECEIPtS, DISBtJBSWElfTS ANtI
BAIANCES OF CASH AID DlVESTMEN'rS .. BARTlETT .FUND
From January I, to December !l, 1948 -
Balance Janua.ry I, 1943
Recelpta
Inter.at .. United State. Treasury Bondi
Ba lance Deoember 8 l, 1948
Cash in Bank
Investments
$l,25? .34
_2,000.00
CASH AND I1fVEsnmNTS IN CUSTODY OF TREASURER - BAR'TI.E!'T Ft1!lD
AI at Dee_bel" 31, iNs
Cash in Bank
Chectdng Account .. National Bank ot America,
Salina, la.n8aa
Balance per Bank Statement Deoember 81, 1941
Add .. Interest thdted State. treasury Bonds deposited
--:¡-o credit ot General Fund - Døcember 18, 1941, in
error. (trautemd 'to Bartlett Fund by bank in
June. uu.. )
Lea. - awtltø.<Jhac Cà...,
- ,
Ba1ano. per fr..urer' s aeoor4a
Iaveø't1Ha'ts
UniW 'stat.s t'rea81117 Bcmd8, dated Juzte 15, 1911, DwÞ
June 16. 1M'. Interest rate I 1/8% per &m1-" IDtere.'t
p&1a\ 1e 4ÑU, 16 . -.ad DeMa'ber 16
'01;&1 CUb and IJ:mÞs1øuzt't. in Cu8tod.y of Treasurer
Exh1blt "B"
.3,194.86
62."8
'3.~57 .M
tl,226.10
81.14
¡1,aS1 .M
...
.1,251."
1,000.00
J!..!!1t.!!
.,
THE SALINA PUBLIC HEALTH NURSING ASSOCIATION
Salina. Kansas
I ~
FINANC IAL REPORT
Covering the Period fr~
January 1, to December 31. 1943, Inolusive
DNNEDY AND CŒ
Certified Publio Aooountants
Salina, Kansas
THE SALINA PUBLIC HEALTH NURSING ASSOCIATION
Sa Una. Kansas
~
OFFICERS
Mrs. Ed Morgenstern. . . . . . . . . . . . . .P:r:-esident
Mrs. L. 1. ShOemaker. . . . . . . . . . Vioe-PJresident
Earl c. Woodward. . . . . . . . . . . . . . .Treasurer
lirs. Albert Frehse . . . . . . . . . . . . . .Se!oretary
BOARD OF DIRECTORS
Mrs. Charles Schwartz
Mrs. L. L. Sh4)emaker
Mrs. Lester Mudge
Dr. E. G. Uanoung
Mrs. Ralph Clark
Mr.. Marion S:tanley
Alex Miller
Mrs. Albert Frehae
Jfrs. E. M. Brown
H. V. Party
:Earl C. WoodW'Ard.
Jfra. Ed Jlorge:o.stern
Jfre. R. G. Sabin
EXHIBIT -A"
Schedule 1
THE SAUNA PUBUc HEAL:I'H NURSING ASSOCIATION
Salina, Kansas
IIIDEX
C(Jß,{ENTS . . . . . . . . . . . . . . . . . . . . . .
STATEMENT OF RECEIPTS. DISBURSEMENTS AND BAlANCES
OF CASH. . . . . . . . . . . . . . . . . . . . . .
Cash ln Custody of Treasurer. . . . . . . . . . . .
..
Page No.
1 to 2
3
4:
';¡;
.,.
"'.
~
KENNEDY
AND CaE
Certified Public Accountants
~-'---
SAUNA, KANSAS
Augus-t 51, 1944
"'
~o -the Board of Direo-tors,
The Salina Publio Heal-th Nursing As8ooia-tion,
Saline., Kansas.
Gen-t lemen 8
In ..ooordanoe with your 1""~ruoUon.. en .ud1~ has been ""de or i;he books and
reoorda of 'rho Salina Publio Hee.lth ]fursiDg ABBooiation. Salina. 1!:ans". oover-
ing 1:I>.e p.riod rr... Jan""ry 1. 1;0 Deo...ber 51. 1945. no1u.ivoo !he reporl; of
such ."d11; 10 hor."i1;h o"bDI11;1;ed. Copiao of 1;1110 report hove been ."bmi1;1;ed 1;.
-the governing body of -the ci-ty of Salina.
The audit _s perrormed in a..ardeneewith the gene....1 and speeifi. ,required pra-
vioi- of tho JI1n- Standard Audit Progl'8J8. apprond by the State lIunioipal
Acoounting Board ..s of Jiov_bsr 21, 1935, and ..s revissd October 25, 1940.
SCOPE OF AUDIT
RECEIPtS, DISBURSw.Œ11TS AND BA.J.ANCES OF CASH
S!A'fEIIØf OF RECEIPTS, DISBURSEIŒII!S AND BAIMICES OF CASH, Exh1 b 1 ~ . A. . Und. r
1;his .xhibi1; is presen1;ed a s1;O.1;_01; showing receip1;s and disburs-o1;s or 1;hs
a..ooia1;ion dur1Dg 1;I1e audi1; period and 1;he ¡,a_e. of oash as 81; 1;I1e beginnin¡!;
end 0 losing dates thereofe
The Ci~ or 8eliD& approprated and paid a _lor $2.200.00 to the a88ooiation
dur1Dg i;he year 1»4<$ in _1'" ..."..t;h~ 1n8~a1lm...~.. !he 8I8O\Dl~ recei...d by ~he
assooia-tion ..... Terified by oommunice.-tion w1:th -the city olerk.
Receipt- during the year 1943 £rea the Me1;ropol11;an Lite I...urence C_UY are
.h..... in 1;1>0 _t or .1$1.25. which _t wa. oonfinaod by th. auditorS
through corresp(¡)11dence 'Wi-th the inSurance coape.ny-
I
Di.bur.-nt;. of t;ho .....oclat;ion ch1rJ.ng t;h. year 1943 ar- clanLfied under 1;he
..boYe exhibit. the c1.ia¡,,¡ra-nta or the ..a..io.tion are _ðe by .hooks ara- by
1;h. public hoe.l1;h nur.. u4 .1gDe4 by i:h. i:reaeurer or 1;h. ....ooi..".... Can-
oo11od oh OOD ... r 0 ....,.!.nod ... to po. yoo . po. 7"" oø4oro _t. bonk 0 """0110. tiOll and
dgøaure. !he _0-1;. _re ._ered wi1öh 1;he 1;r....urer'. reo.rds of d1o1JurjSê;., "
__a UJd wi1;l1 1;110 rooorcl8 of diabur....OI11;. ....in1;ainod by 1;110 pubUo hoa11;l1
",,1"80. J:lcpenoU. wre' appl'OYOa in 1:110 m1J1u1;0. of .....-tinge of 1;11. board of air.."
tor. _re ._red with ...""ta .f cheoka i..ued in po.""....t thereof; however ,..11
oxpond1i:ur" were no1; appr_d by the board 1n ~h1a _or. D1abur'-~' we""
...1>iafa.1>orily .ub.1>O.a\;ia1>ed 1>7 inToi... and .1>0.1>,,-. .ubm11;ted 1>o1;heaudi1>or..
CASH IN CUSTODY OF TREASURER.. Sohedule 1. Under this sohedule bank balanoes..
as confirmed by the depository, are reoonoi1ed to the treasurer" s balance.
INSURANCE AND FIDELITY BOlmS
As at Deoember 3l, 1943.. the assoolation oarried publio liabiUty insuranoe 011
its automobile in the e:m.ount of $lO/20,OOO.OO.. property damage :Lnsurance in the
e:m.ount of .5,000.00 and oomprehensive coverage. This insurance 'WaS carried with
the Alliance Mutual Casualty Company, McPherson. Kansas, und~'r their policy
.0. 46208, the annual premium on which amounted to t:n.7l. The polioy -was issued
to the Public Health Nursing Association and/or Jünnette Peterscm. The auditors
found no record of fidelity bonds in force on the public health nurse or on the
treasurer of the as8ooiation. A bond on the treasurer was au't:horlzed by the
minutes of the board of directors dated September 19, J,.938.' The auditors were
advised that the bond has not been posted.
AcC0UBT8 RECEIVABLE AND ACCOUN'l'S PAYABLE
As at Deoember 31, 1943,therewas an item of 124.25 due to your as80oiation from
the Metropolitan Life Insuranoe Company tor nursing services reIlldered during the
month of Deoember.. 1943.
The reoords of the assooiation indicate that expenses applioable to the year 1943
in the amount of 115.65 were unpaid as at Deoember 31, 1943. This amount was
pald during the month of January.. 1944.
GENERAL
The appropriation from. the City of Salina. was made out of the prooeeds of a tax
levy ln the amount of .0829 mills for the Publio Health Nursing Fund.
CERTIFICATE
I oertlfy that. in my opinion.. øubjeot to the toregoing comments, the accompany>-
ing exhlbit and related schedule reflect the financial oonditlo:n ot The Publio
Health Bursing Association. Salina, Kansas, a8 at Deoem.ber 31, 1943, andthe
result of ita operatlons ~or theper10c1trœa January 1. 'to 'December .$1, 1943.' .
, .
~¿~J
C.P.A.
Relpeotf'ul17 . u'bm1 t1; e4..
UOeJ1sedllw11oipal Public Aeoountan't.
1rco~rge Of . and actlveqengagedOr.t
thb audit. . ,
r
:1
I
1
I
Ii
.1
TEE SAUNA PUBLIC HEAIEH NURSING ASSOCIATION
Sa Una, Kansas
STATEMENT OF RECEIPTS, DISBURSEMENTS AND BALANCE~ OF CASH
From January I, to December 31, 19~3
Treasurer's Balanoe - January 1, 1943
Receipts
Appropriation tram City of Salina
Nursing Service Fees
Metropolitan Lite Insurance Company
Saline County Tuberculosis Association
Donations
Interest on Savings Acoount Balance
Chalr Rental
Total Receipts
Total
Disbursements
Salaries and Wages
Minette Peterson, Public Health Nurse
Melba Boyce, Otfice Assistant
Mrs. Virgie Hargrave, Ottice Assistant
Marion McCleary, Offioe Assistant
Mary Marley, Oftice Assistant
1lab M. Wilson, Otfice Assistant
Automobile Expense
Gasoline, Oil and Repairs
Insurance and License
Garage Rent
Ottloe Supplies and Expense
Telephone
Iaundr7
Drug8 and )(edloal Supplies
.ational Publio Health Burslng A8sooia-
tion Dues
Annual Audlt
IIi 1k for Children
Sat. Deposlt Box Rental
Misoellaneou8 I
$1,740.00
212 .50
202.00
125.00
25.00
24.00
$
152.05
27.71
36.00
total DisbUrsement.
Treasurer's Balanoe - Deoember 3l, 1943
Cash ln Banks
Cheoking Aooount
Savings 4ooount
$2,200.00
131.25
100.00
lO.oo
:5.33
10.00
$2,328.50
2115 .76
'7.46
6().4:8
1:~ .63
:~ . '10
15.00
2().OO
!~.15
:5.00
13.95
$ 501.19
508Æ
Exhibit "A"
$1,221.64
2,454.56
$3,682.22
2,612.23
$1.009.99
-'. ~"_.,- ..~~~..
THE SAUNA PUBLIC HEALTH NURSING ASSOCIATION
Salina, Kansas
CASH IN CUSTODY OF TREAsURER
As at December ~1, 1943
Reconoiliation of Bank Balanoes
Cheoking Account - Farmers National Bank,
Salina, Kansas
Balance per Bank &tatement - December
31, 1943
Less - Outstanding Checks
-
Number
~ount
$50.00
5.04
879
881
Balanoe per Treasurer's Reoord - December
31, 1943
Savings Aocount - Farmers National Bank,
Salina, Kansas
Balanoe per Pass Book - January 1, 1943
Add - Interest Reoeived Year 1943
--
Balance ¡erfreasurert. Records - December
31, 19 3
Total Cash in Custody of Treasurer
$5:56.83
55.04
--
$504.81
:¡.35
--
Schedule 1
#
501.79
508.20
*1.009.99
"'1,,11;"':;
.r,itJ
.'.',
tt,
":1f~