Audit - 1951
THL Fit:,,: PUlL;: C LI BRÙi-{{ Dr 'fiJr C: TY CF SAIJ :Uj.
~:aUna, Ka;¡sas
flliPOHT 0:) i:-XA:.n NA nON
December 31, 1951
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KENNEDY AND CaE
Certified Public Accountants
Salina - Kansas
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~;aLLnê1, Kansas
OFFIC};RE,
George O. P. Seitz. . . . . . . . . . . . . . . . . . . ,. . . President
Mias Grace E. Stewart. . . . . . . . . . . . . . . . . ..Vice-President
Henry hberhardt . . . . . . . .
. . . .
. . " . . Treasurer
:.!rs.. Ruth Lynch. .. . . . . . . . . . . . . . . . . . . c' . . Secretary
BOARD OF DIRECTORS
George O. P. Seitz
Mrs. Ruth Lynch
Mrs. H. N. Moses
.Miss Grace E. Stewart
Miss Helen M. Carlin
Rudoph Barta
Loran Slaughter
Peter 11. Macdonald
Carl Ramsey
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EXHIBIT "A"
Schedule 1
Schedule 2
Elm ill T "Ell
EXHIBIT "CIt
Tii.=-' F}Li, i' .iDLICLL,HM-I.Y or Tin CT~Y OF ~:;.,,;-,r!h.
Sülina, Kansas
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S'I'i,TUíEN'l' OF RECEIPTS, DISETJRSLMENTS MID BáLA'JCLS
OF CASH - GENERAL FUND.. .. . .. .. .. .. .. . . .. .. .. ..
Cash in Bank - ;~ational Bank of A.'TIerica, Salina, K~m8as.. ..
S ta. tement of Fund Balan.ce - General Fund. . .
STATEMENT OF RECLIPT:';, DISBUHSEMEWIS ANTI BALiUJCES GF
CASH - BARTLETT FUND. . . .. .. .. . .. .. .. .. .. .. .. . .. . ..
STA TEMENT OF RECEIP'IS, DISBURSEMEN~..) AND BJI~,AtJCES OF
CASH - VOCARIUM ACCOUNT. . . . .. . . . .. . . . . . . . .
Pace
Number
1 to 4.
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KENNEDY AND CaE
c~,',;,.d Public Accountants
SAUNA,' KANSAS
July 21, 1952
To the Board of Directors,
The Free Public Library of the ,;i ty of Salina,
Sal ina, Kansas.
Guntlemen:
In accordance with yo'Jr instructions, an ex8.l!'..inatlon hAs been made of the finan-
cial books and records of The Free Public Libralj" of the City of Salina covering
the period fran January 1, to December 31, 1951, inclusive. The report of 5uch
examination i8 herewith oubmittedo Copies of this report have teen fSuh::itted to
the governing bod;;,' of th,,' City of Salina.
éjL:ÚP.:L (if ,.~'(¡d:;: :'JAj IUN
'Hie exa.'Ilina.tion was perfor-redin accordance 1".'1 th the f:eneral and specifi.c required
provisions of the ;.:ininhL'li. Star¡dard Audit Pre-gram approved by the State:, ~¡,juni.cipal
Acco~~ting Board.
COMV:LNTb
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ST,i.TblŒ,tfl' Of }i.EC£lPTS, Dr~ßURSE,\'{bNTS A¡~D BALANCES 01" CASH - GEXEHJ.L fUNIJ, Exhibit
If A". The <>t')t~rating :receipts and d1sburaements of The Free PubHc',ibr:.'{ of the
City of Salina are cleared through its General F'Q"r¡d. ~xhlbtt "An ref..lects the
receipts and disbursemenw during the period and the œlanCEIS at the beginning
aM clas 1r.g da taB of toot period.
TbEI library treasurer received a total of 1.34,072.23 in appr(lpriat1ons trœ the
Oi ty of Salina during, the year 1951. This amoWlt 1raa verified nth the city
clerk.
During the period the librarian remitted tothe library treasurer, tines, member-
8hip tees, rentals and refunds in the amount of $1,000.67. Fines are assessed by
the libraq tor failure to return books within the time limit, membership fees
are collected from rure.l 6ubscriberø, and rentals are collected for the use of
certain bocks classified as pay eheU books. Such collections made at the lib-
ra.rr are ordinarily in very .mall amounts. Reoeipts are not ie,sued tor each col-
lection. The8e remittances were made trœ twenty to forty days after the end of
the month in which the col1ectÜ1!18 were æade. It is again recommended that these.
itemøbe remitted tothe trea8ul"!1r within five days after the end. of the applicable
month.
Checks 18sued during the period were examined as to number, payee, på.)fee endorse-
ment, signatures and bank cAllcollatioo, and were compared w:L th the record of
obecks iAUeð..
Cla1a vou.cbera paid during the pør1od were test checked with j,nvoices and where
appUcable, claiJa voichers were cœrøared With thfl amountÆ nf' t.hø W1¡~fI"'+ """","""(,0
CJ..:jH IN BAtR - NA'l'IONhL BAf'¡'l< OF A'lERIC;., S;":"INA, K/NSAS, Scheàule 1. Under thÜ;
schedule the General Fund bank balance, as confirood by tr,c dlepository, i::; recon-
ciled to ~~ treasurer's balance Decem~~r 31,1951.
Ti1€ trfÆsurer maintained no record of disb:...rsC':nents a~ ìsrequ;,red under ,~. "..
1949, 12-1213.
CC,;¡PLI.MiCE, ,'.ITH CAS;-! BAE:IS Ai'm bUDGET LAl;'::-. Under the provisions of t~je cash
baslii law (G. S. 1949, 10-1101 to 1122) it is unlawful to make payment out of or
to create an indebtedness against any fund in excess of mone}. actually Œ1 hnnd
in the treasury to the credit of the fund.
Under the provliiions of the budget law (G. :-,;. 1949, 79-2935 to 2937) it:.s U2l-
lawful to make payment out of or to create an indebtedness against anð~ fund in
excess of the amount provided for that fund by the annual ouelLet.
The following statement shows the computation of the expenditures of the General
Fund for the year 1951:
Cash Disbursements for the Year 1951
$34,694.87
LeSS - Indebtedness December 31, 1950, in-
cluded in 1951 cash disbursements
Transfer of funds to the Bartlett Fund
Add - Indebtedness created during 1951 but
not paid befol~ December 31,1951
Lxperuiitures for Year 1951
$ 82.98
413.66
496.64
,if34,198.23
13$.$2
~~-::) .-:¡~1_r;. r,,-'
~~,d.
The transfer to the Bartlett Fund was made by check and W'dS the repayment to the
Bartlett Fund of an advance to the General Fund on December 31, 1950. For an
explanation of these transactions see Schedule 2.
The a.rnount of the indebtedness created during the year 1951" which was unpaid
December 31, 1951, was detennined by examination of claim vouchers paid during
the months of January and February, 1952.
The following statement shows a canparison of actual revenue, expenditures
balances with those anticipated by the budget:
Unencumbered Fund Balance - January 1, 1951
Revenue - Year 1951
From Taxation
Other Revenue
Total
Expenditures (Per computation above)
Unencumbered Fund Balance - December 31.
19~1
and
Åmount
Over or
Per Under
Actual Budget Budget
$ 277 .94 $ $277.94
34,072 .23 )~,070.oo 2.23
1.000.67 700.00 300.67
$34,794.96 $3J..,770.oo $ 24.96
34.333.75 ~¡,770.00 436.25
A Jd;' --?1 . 41:,.'" .,.,
The above statement ö:ìOWS that there was no
cash basis law during the year.
violation of trœ
budget laY{ or the
S'Jr;T¡:,:,~t'IT OF FU>ID BA~-h'JCL - Gt ~.i:,FU..L F:J:'JD, Schedule 2. This statement shows the
computation of tÍ1e :Jncncumbored General Fund balance at Decer:;œr 31, 1951.
:'.:::Ti,Tio;,Œ'J'l OF R.ECLLf"l~:,ÐISB'JìWE:{.:'~TS j,'W ;5ALA,JCE.'J C.ì:' CA_::.,'i, i.JjdiT:,l'.:T Fu~m,tExhibit
11;',11. The Bartlett F'und. represents the 1mexpended balance of funds originatL'1g
from a beque8t made by Jennie V. "bartlett, dece~sed, pD1S in~:rest received on
the investments of the fund..
The receipts of the Bartlett Fund during tt~ year 1951 consisted of the repayment
from the General Fund of the amount adva.'1ced by the Bartlett Fund Dece:r¡ber 30,
1950. t.xhibi t liB" reflects the receipts and disbursements of th{; Bartlett Fund
during the audit period and the cash balances at the beginning aI'-d closing dates
of the period. 'Ihe bank balance was confir:ned with the depoai tory.
In addition to the cash balance there is an amount of $129.44 due fran the General
Fund to the Bartlett Fund at December 31, 1951, as explained in Schedule 2. 'I he
fund balance at December 31, 1951, is therefore $402.63.
STATJUli:.N'l' OF Ri:>CEIPTS, DISDUHSEMUJTIì AtW BALMJŒS OF CASH -. VGCARIUM ACCOmn,
L..xhibi t "C". During the yeur the board of directors acceptod a gift of :1;250.00
from Leslie Kreps Post H62, Kansas Department of the Amerlcan Legion and its
auxiliary for the purchase of certain equipment for the library. This exhibit
shows the transactions of th? sp€cial fund used for accountirlE for this gift.
INS UrUd~CE AND FIDELI TY BONDS
A ::;ummar-.f of insurance and fidelity bond coverage
lows:
December ::.1, 1951, is as £01-
Coverage
Amount
Property Insured
Building
Building Contents
Museum Contents
Boiler
Fire and f~tended Coverage*
Fire and Supplemental*
Fire and Supplemental
Boiler Explosion
$61,500.00
40,000.00
2,000.00
5,000.00
Fideli ty Bond
I-ènry H.Eberhardt
4,000.00
* 80% Co-Insurance
A bond for tile trea~urer in the amount specified by the libra]:J~ board is required
under the provisions of G. S. 1949, 12-1211, such bond to be approved by the
Board of City Canmissimers. The minutes of the library bo~lrd dated June 30,
1942, authorized a bond in the amount of $4,000.00 which is the amount of the
bQ1d previously poated by the treasurer. The treasurer's bond was approved by
the Board of City Comm1.ssioners on June 28, 1943. '.
The £idelity bond of the treasurer was renewed upon its expirc.ltion by a continu-
ation certificate issued. by the surety èanpany. The effect (If the continuation
certificate is to extend the period to which the amount of the bond is applicable
and does not provide 34,000.00 of coverage for each tenn. A bond is required by
statute and itis apparently intended that a separate coverage of the full amount
be provided for each term and we are of the opinion that t:-J.is requ~rement cannot
be satisfied by a continuation certificate.
G1: \JEHiU.
'The minu'Les of the mceti.:ngs
pertaining to the aucÜ t OJ
of the board of directors were exa,mined for rilé!,tters
T1"£ board of direc tors aid not r!l<.11œ &'1 annual report to t 'lf~ t"over:.1Ínc body
the City of Salina as required 'U.'1der thE: provisions of G. S. 19h9, 12-1206.
of
CERTIFICA T£
I certify t!:lat, in my opinion) subject to the foreë°Í1ie cO":!r:1E-!nts" the accæpany-
L'1g exhi bi ts and rela red schedules rEdlect the finanCial condi ti on of The Free
Pllbli c Library of the City of Salina as of December 31, 19~;1, [i,¡'!,d 'the r,'sul t of
i ts op~rations for the period frccl January 1, to December 31, 1951.
Respectfully sutmitted,
r: LNNLDY AND COI.,
~
. ~Ç;..P..A"
Licensed 7,{unic p. Public Accountant
in char¡;e of and actively enf~ageq. on
this audit.
h.
Salina,
Kansas
j 1£ FK.L: Pi, '5L '" ;"I::,;UÙ{Y CF 'Iii.:, C! 'rY OF SI,I.I !';A
~'!H'l¡,j!.NT Of' H.j.CJ>TP'J.~), DI¿';lJ'JR~'l.:JL~~S iìii~
JALA:CiS OF CA~;;1 - G1:JU-U,L FJID
,Junuary- 1, to Decf';nbf:r 31, 1951
'lre~urer's ;Jash balance - January- 1, 1951
Receiptfi
Appropriation fran the :';i ty of ~;alina
f'ines, !,1embers [lips élr;di.c,n t<Ús
Total
Dis bursemen ta
Salaries and W~:es
Librarian
Cataloger
Child~~n's Librarian
iîeference 1i brarian
Circulation Librarian
',¡!useum Curator
Custodian
Treasurer
Historian
Student Assistants
13o0ks
Peri odicals
binding
Heat, Lights and V~ater
1e1ephone
Building and .r.quipment Maintenance
Furniture and Equipment
Office and Library Supplies
J ani tor Supplies
Museum Expense
Traveling Expense
Memberships and Dues
Postage
Auditing
Social Security Tax
Recoros
In.s urance
Air Conditioner
Post Office Box Rent
Bank Deposit Box Rent
Freight and Delivery
Pictures
Transfer to Bartlett Fund
Miscellaneous
$3,900.00
600 .00
1,740.00
2,160.00
2,100.00
1,S60.00
2,200.00
50.00
262.50
2,218.84
Total Disbursements
'Treasurer's Cash Balance - December 31. 1951
,.' ~ I, "7"} ?-.
"..5!~,\~,c..~5
-1,000.67
$16,791.34
5,282Q61
676.95
786.28
472.44
173.85
1,140.28
1,440.68
605.61
71.35
'740.00
:396.74
40.00
108.54
~~oo.oo
4~36.18
~;26.29
;;46.66
3,(;157.30
13.50
3.00
4.71
46.00
413.66
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f,xhi,tit 'IAt!
,¡',
348.14
35,072.90
335,1.21.04
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'I'd. ;"R.I': ij';:LJC j,; ~-iiJ'-"?,Y OF ~'-iL ~: TI OF ~)ALT:IA
~ôlina,
Kans<.:,s
Gh;;ri Hi' !)}l::< - 1¡¡TfC;HL L-J1. (;1" ¡"'íL1Ì!CA, ~~"LL!", FJ.:),'j,.S
ÛeCf.'L100r .31, 1951
~ - Deposit in Transit
Balance Per Bank Sta tement - December 31, 1951
~ - Outstanding fiarrant
Warrant
Number
1043
506
665
1770
191Ü
5331
5332
5333
5334
5335
5336
228
229
230
231
232
233
234
235
236
237
238
239
240 I
241
242
Amount
(¡arrant
Number
~ 1.00
2.00
3.00
1.15
1.58
69.16
2.50
60.00
15.00
31.00
28.90
140.34
50.00
55.92
56.t()
36.77
67 .70
55.35
38.76
27.50
17.28
364.00
96.90
372.04
2.25
13.55
243
24h
245
246
247
248
249
250
251
252
253
254
255
256
257
258
259
260
261
262
263
264
265
266
267
268
269
Book Balance - December 31, 1951
Amount
;;. lÐ .07
2.26
26.00
241.30
73.25
1.08
29.28
10.92
')-¡ ,
c_"'- < -
10.60
5.23
3.50
2.62
25.30
267.04
3.45
36.80
8.76
294.85
12.50
23.35
6.00
5.25
3.00
25.00
20.47
4.50
Schedule 1
$3,Ü67.[¡3
J1.57
.3,)4/040
2,823.23
$ 726.17
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;,aDS':.s
December 31, 1951
j, - :,} jf',jû" FTJ'm
'l'reaBurerl s CaBh Balance - December 31, 1951
Less - ~~ount Due the bartlett Fund
--rñterest for the years 1947, 1946 ê1nd 19~9
on investments of the ijart1ett Fund ,";r'-
posi ted to the credi t of the Cj(-;neral
Fund
Funds advanced by the bartlett Fund on
December 30,1950
LeSb - Expenditures of vartlett Fund
páid fronl tho General .Fund
bank account durinc the year
1949
Repayment January 31, 1951, of
advance made December 31, 1951
Outstanding Indebtedness unpaid at
December 31, 1951
General Fund Balance - December 31,1951
I
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f. 33.06
413.66
--
- - - ---- --- -. n ---- --- - ---
;;,162.50
lÚ3.66
,:;:576.16
446.72
~)chedule 2
~Jl29 .44
135.52
::726.17
2&¡.96
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TiE, FIL,L' PUBlJ,C L1.JRMi:Y OF TEL Cl TY OF SAITffi
Salina, Kansas
STA'1'LMEiIT OF flliC.:-,IPTS, DISBUR..,,)E:\fE~IT<-; A:'W
bALANCES OF' CASH - BAH'lU1T FUND
JanuaFf 1, to December 31,1951
balance - January 1, 1951
Receipts
Repayment by General Fund of Funds Advanced
Diabursement8
Furniture and Supplies to Young People's
and Children's
Balance - December 31,1951
bxhibi t "BfI
~~
769.30
1,1 ~ (..6
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~n,182 .96
909.77
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Iiil FRbL PUlLT C :"'1 ßFJdìY OF 'I'm CI TY' OF z:ALDU,
Salina, Kansas
STATE:ili:t-.1T OF lEC1IPT~j, DISBUR~jEMEI':'IS Jd'-ID
BALANCES OF CASH - VOCARIU~ ACCOUNT
January 1, to December 31, 1951
Receipts
Gift from Ameri can Legi 0.'1
Disbun>ements
Materials for Phonograph
Balance - December 31,1951
:',yJ1ibit !ten
~250.00
233.75
:' ~ i~ 2c}'
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