Audit - 1958
CITY OF SALINA, KANSAS
FINANCIAL REPORT
Covering the Period from
January 1, 1958 to December 31, 1958
-..,
D. N. Turner
CER TIFIED PUBLIC ACCOUNTANT
SALINA, KANSAS
CITY OF SALINA, KANSAS
INDEX
C omme nts
Exhibit "A"
Summary Statement of Receipts, Disburse-
ments and Balances of Cash and Investments
Exhibit liB"
Comparison of Actual Receipts with Budget
Exhibit "C"
Statement of Expenditures Compared with
Budgeted Amounts
Exhibit "D"
Cash Receipts, Disbursements and Balances
of the City Treasurer with Reconciliation of
Disbursements
Exhibit "E"
Investments in Custody of City Treasurer
Exhibit "F"
Summary and Reconciliation of 1958 Tax Roll
Showing Taxes Assessed and Collected by the
County Treasurer and Remitted to City
Treasurer and Lists of Uncollected Balances
and Unremitted Balances
~
Exhibit "G"
Statement of Taxes Received from County
Treasurer Showing Current and Back Tax
Received and Distribution to Funds on Basis
of Assessments
Exhibit IIH"
Clerk of the City Court - Statement of Receipts,
Disbursements and Balances of Cash
Exhi bit "I"
Summary of Police Records
Exhibit "J"
Summary of the Records of the City Building
Inspector
Exhibit "K"
Comparison of Depository Bonds and Balances
of Deposits
Exhibit "L"
Exhibit "MIl
Exhibit IINII
Exhibit "a"
Exhibit "P"
Fide lity Bonds in Force
Insurance in Force
Accounts Receivable
Statement of Bonded Indebtedness
Statement Showing Balances and Changes m
Temporary Note Inde btednes s
Page
Numbers
1
14
15
16
17
18
19
20
21
22
23
24
25
26
27
28
29
30
Schedule "1"
Schedule "1 - A"
Schedule" 1- B"
Schedule "1 - a"
Schedule "l-b"
Schedule "1 - c"
Schedule "1 - d"
Schedule Ill_e"
Schedule "1- f"
Schedule "l-g"
Schedule" 1- h"
Schedule "I - i"
Schedule" 1- j"
Schedule 111- k"
Schedule "1- 1"
Schedule" 1- mil
Schedule 111- nil
CITY OF SALINA, KANSAS
INDEX (Cont.)
Page
Numbers
General Operating Fund, Statement of Receipts,
Expenditures, Liabilities and Balances 31
General Operating Fund - Detail of Receipts
from Licenses, Fees and Permits 32
General Operating Fund - Departmental Break-
down of Expenditures Compared with Budget 33
General Operating Fund - Detail of Expenditures
- Mayor and Commissioners 34
General Operating Fund - Detail of Expenditures
- City Manager 35
General Operating Fund - Detail of Expenditures
- City Clerk and City Treasurer 36
General Operating Fund - Detail of Expenditures
- City Building 37
General Operating Fund - Detail of Expenditures
- City Attorney 38
General Operating Fund - Detail of Expenditures
- City Court 39
General Operating Fund - Detail of Expenditures
- Police Court 40
General Operating Fund - Detail of Expenditures
- Engineering 41
General Operating Fund - Detail of Expenditures
- Fire Department 42 - 43
General Operating Fund - Detail of Expenditures
- Inspection 44
General Operating Fund - Detail of Expenditures
- Park Department 45 - 46
General Operating Fund - Detail of Expenditures
- Police Department 47 - 48
General Operating Fund - Detail of Expenditures
- Street, Alley and Sewer 49 - 50
General Operating Fund - Detail of Expenditures
- Garbage Department 51
Schedule" 1- 0"
Schedule "l-p"
Schedule "1_ q'l
Schedule '11_ r"
Schedule "1 - s"
Schedule" 1- t"
Schedule "2"
Schedule "3"
Schedule "4"
, -
Schedule" 5"
Schedule "6"
Schedule "7"
Schedule "8"
Schedule "9"
Schedule "10"
Schedule" 11"
Schedule "11- a"
CITY OF SALINA, KANSAS
INDEX (Cont.)
Page
Numbers
General Operating Fund - Detail of Expenditures
- Waste Collection and Disposal 52
General Operating Fund - Detail of Expenditures
- Sewage Disposal 53
General Operating Fund - Detail of Expenditures
- Street Lighting 54
General Operating Fund - Detail of Expenditures
- Traffic and Parking Control 55
General Operating Fund - Detail of Expenditures
- Swimming Pools 56
General Operating Fund - Detail of Expenditures
- Airport Department 57
Memorial Hall Fund - Receipts, Disbursements,
Liabilities and Balances 58 - 59
General and Special Improvement Fund - Receipts,
Disbursements and Balances 60
General Improvement Fund Receipts, Dis-
bursements and Balances
61 - 62
Cemetery Fund - Receipts, Disbursements and
Balances 63 - 64
Civil Defense Fund - Receipts, Disbursements
and Balances 65
Public Health Fund - Statement of Receipts,
Expenditures, Liabilities and Balances 66
Band Fund - Receipts, Disbursements and
Balances 67
Library Fund - Receipts, Disbursements, and
Balances 68
Noxious Weed Control Fund - Receipts, Disburse-
ments and Balances 69
Trust and Agency Funds - Receipts, Disburse-
ments and Balances of Cash 70
Firemen's Pension Fund - Receipts, Disburse-
ments and Balances 71
Schedule 1111_b"
Schedule "12"
Schedule 111311
Schedule" 14"
Schedule 1'15"
Schedule" 16"
Schedule "17"
Schedule "18"
Schedule 1'1911
Schedule "20"
Schedule "21"
Schedule "21- a")
II "21-b")
" "21-c"),
Schedule "22"
Schedule "23"
CITY OF SALINA, KANSAS
INDEX (Cont.)
Page
Numbers
Police Pension Fund - Receipts, Disburse-
ments and Balances 72
Industrial Development Fund - Receipts, Dis-
bursements and Balances 73
Bond and Interest Fund - Receipts, Disburse-
ments and Balances 74
Waterworks Department Fund - Receipts, Dis-
bursements and Balances 75
Construction Fund - Receipts, Disbursements
and Balances 76
Material Stores - Receipts, Disburseme nts and
Balances 77
Airport Fund - Statement of Receipts, Disburse-
ments and Balances 78 - 79
Street Machinery Fund - Receipts, Disburse..
ments and Balances 80
Clearing Accounts - Receipts, Disburseme nts
and Balances 81
Parking Meter Fund - Receipts, Disbursements
and Balances 82
Cash in Custody of City Treasurer and Summary
Reconciliation of Bank Balances - Dec. 31, 1958 83
Outstanding Checks - Bank Reconciliations - 84
December 31, 1958 85
86
Cash in the Custody of the Clerk of the City Court
M. J. Broom - December 31, 1958 87
Reconciliation of Fiscal Agency Accounts - Out-
standing Bonds and Interest Coupons 88
WATERWORKS DEPARTMENT
Comments
89 - 92
CITY OF SALINA, KANSAS
INDEX (Cont.)
WATERWORKS DEPARTMENT (Cant.)
Exhibit "A"
Waterworks Department Fund - Balance Sheet
- December 31, 1958
Exhibit "B"
Profit and Loss Statement - Year Ended
December 31, 1958
Schedule I r I' r
Operating Costs - Year 1958 Compared with
Year 1957
Schedule "2"
Plant and Property Accounts - January 1, 19S8
and December 31, 1958
Page
Numbers
93
94
95 - 96
97 - 98
Salina, Kansas
May 20, 1959
To The Mayor and
The Board of City Commis sioners
Salina, Kansas
Gentlemen:
Pursuant to your instructions we have made an audit of the books
and records of the
City of Salina, Kansas
covering the year ended December 31, 1958 and now submit our report
thereon. A separate section at the back of this report presents comments,
exhibits and schedules covering the operating results of the Waterworks
Department during the year under review.
SCOPE OF THE AUDIT
The audit was performed in accordance with the general and spe-
cific requirements of the Minimum Standard Audit Program approved by
the State Municipal Accounting Board, November 31, 1935, and as revised
1949, and included an examination of the records of all City Offices and
Officers except the Municipal Band Board, the Public Library Board and
the Public Health Board, which Boards receive money appropriated by the
City but have exclusive control over the disbursements of both the amounts
appropriated to them by the City and other money which they may receive.
We were not authorized to audit their activities and no report is being ren-
dered on them.
COMMENTS
The following comments are presented for your information:
SUMMARY STATEMENT OF RECEIPTS, DISBURSEMENTS, LL<\BILITIES
AND BALANCES OF CASH AND INVESTMENTS - EXHIBIT "A"
This exhibit shows fund cash and unencumbered balances at the be-
ginning and end of the year together with receipts and Budget Charges dur-
ing the year.
The composition of the total funds in the hands of the City Treasur-
er are presented at the foot of the exhibit. The cash receipts and dis-
bursements together with the December 31, 1958 bank balances are shown
in Exhibit "B". The detail of increases and decreases in the Fund Invest-
ment accounts are given in Exhibit "E ".
COMPARISON OF ACTUAL RECEIPTS WITH BUDGET - EXHIBIT "B"
This exhibit presents a comparison of actual receipts with the an-
ticipated receipts for each fund together with amounts of excess or de-
ficiency in receipts as compared with the budget. Actual receipts were
more than anticipated receipts by $49,425.93.
2
STATElvfENT OF EXPENDITURES COMPARED WITH
-_.~--."'..~ ...
BUDGET APPROPRIATION - EXHIBIT "C"
This statement sets forth the disbursements charged against each
fund and comparison with the 1958 Budget figures. All Fund expendi-
tures were under the budgeted amounts with the exception of the Police
Pension Fund, and Bond and Interest Fund. See comment on Library,
also.
EXHIBIT "D"
Exhibit "D'I shows a Reconcilement of the Receipts, Disbursements
and Balances of the City Treasurer.
SCHEDULES 1 TO 20 INCLUSIVE
These schedules set forth the detailed Receipts, Budget Charges and
beginning and ending Balances by funds for the year under audit. A com-
parison of actual Receipts and Budget charges with Budgetary amounts is
shown for all funds included in the Budget.
Salaries paid to officers and regular employees during the year
1958 were found to be in accordance with the rates specified by ordinances
and the limitations prescribed by the statutes. Classification of Salaries
was scrutinized.
GENERAL OPERATING FUND
SCHEDULE "1", "I-A", "l-B", and "I-a" to "l-t"
Disbursements of the General Operating Fund Departments in-
creased by $173, 162.80 over the same Departments in 1957.
The following summary compares the various General Operating
Fund departmental Disbursements for the 1958 with those for the preced-
ing year.
Consolidated Fund
partnlents
1"9 57
~v1ayor nd Commissioners
City Manager
Clerk and Treasurer
City Building
City Attorney
City Court
Police Court
Engineering
Fire
Inspection
Park
Police
Street, Alley and Sewer
Garbage
Waste Collection and Disposal
S e wa ge
Street Lighting
Traffic and Parking,.
Airport
Swimming Pools
$6,102.16
9,450.60
34,834.70
11,197.61
8,377.92
16,757.77
2,599.57
27,572.87
174,193.82
15,110.24
41,589.58
186,901.41
100,261.84
128,649.47
9,966.36
37,019.76
36,415.12
46,782.09
3,025.44
11,496.23
Totals
1958
$33,095.41
9,372.46
45,301.65
11,181. 64
8,877.88
16,723.82
2, 692'~, 54
31,972.02
208,313.77
14,124.58
62, 876. 40
203,442.19
107,042..47
134,755.56
17,187.60
42,438.60
43,181. 74
55,104.62
23,000.00
10,782..41
$908,304.561,081,467.36
3
Increase
(Decrease)
$26,993.25
( 78. 14)
10,466.95
(15.97)
499.96
(33.95)
92.97
4,399.15
34" 119. 9 5
(985.66)
21,286.82
16,540.78
6,780.63
6,106.09
7,221. 24
5,418.84
6,766.62
8,322.53
19,974.56
(713.82)
173,162.80
During the year the City collected $44,048.20 from licenses, fees
and permits, a de.crease of $3,442.54 from the amount collected in 1957.
Schedule" 1- A" presents the classification of the various fees, licenses
and permits and compares them to the budgetary estimates.
Franchise Ordinances in effect during the year were exa.mined. In
each case receipts were found to be in accordance with the ordinances and
franchise agreements. The amount due from the Kansas Power and Light
Company for the last nine months of 1958, amounting to $13,417.23 for Gas
and $49, 519.65 for Electric Franchise, was received by the City in May,
1959. This receivable is shown in Exhibit "E".
Police Court Fines and Forfeitures in the amount of $59,702.00 were
imposed during the year. This represents an increase of $4,384.00 over
the preceding year. A statement prepared from the Police Court records
is submitted in Exhibit "I". All but $4, 195.00 of 1958 fines were settled
during the year.
Distribution of the Cigarette Tax and of the Liquor Enforcement Tax
was checked in the County Treasurer's records.
Receipts of City Court costs and fees amounted to $10,686.63, and
were traced to the records of the City Court as shown in Exhibit "H".
GENERAL OPERATING FUND DEPARTMENTAL DISBURSEMENTS
The detailed departmental expenses are compared with the budget
estimates in Schedule" 1- B" and further analysis is shown in Schedules
II 1 - a to 1 - t II .
All payments were traced to the related warrants, and all vouchers
4
were exarnined and c;vex 10% m nUITlber and over 50% in amount of the dis-
bursements were compared with the vouchers. No irregularities were
found, except for a number which were not signed. However, proper sig-
nature was secured during the course of the audit.
MEMORIAL HALL FUND - SCHEDULE "2"
A comparison of the 1958 Rental and Concession recei.pts with those
of 1957 is shown below:
1958 Rental and Concession
1957 Rental and Conces sion
$3,798.78
3,105.26
1958 Increase from 1957
$ 693.52
GENERAL AND SPECIAL IMPROVEMENT -
(SPECIAL FUND IN LIEU OF BONDS) - SCHEDULE "3"
This fund was created in 1946 with the purpose of levying current-
ly for the City's Share of Improvements made, instead of issuing bonds
therefor. All receipts were from Current Ad Valorem Taxes, and dis-
bursements were made in 1958 as budgeted.
GENERAL IMPROVEMENTS FUND - SCHEDULE "4"
The income from this Fund consists of taxes, sales tax and weed
cutting. All Tax Receipts were confirmed by inspection of Saline Caunty' s
records.
CEMETER Y FUND - SCHEDULE" 5"
Verification of Lot and Space Sales was made from the Deed Stubs
and checked to the receipts record. The Burial Record was examined. Tax
Receipts were verified.
CIVIL DEFENSE FUND - SCHEDULE "6"
Receipts and disbursements on this fund were proper.
PUBLIC HEALTH FUND - SCHEDULE "7"
All receipts in this fund are from Ad Valorem Taxes and Sales Tax,
and all disbursements were made to the Public Health Department.
BAND FUND - SCHEDULE "8"
Ad Valorem Taxes and Sales Tax comprised all the receipts to this
fund, and all disbursements were made to the Salina Municipal Band Board.
LIBRAR Y FUND - SCHEDULE '19"
Sales Tax comprised all the Receipts to this fund. This fund was
discontinued as of the first of 1958, and all monies remaining were trans-
ferred to the Salina Library.
5
BIND"\Nf.~ED CONTROL FUND - SCHEDULE" 10"
All transactions in this fund appeared to be in order. Only receipts
were from Ad Valorem Tax and Sales Taxes.
TRUST AND AGENCY FUNDS - SCHEDULE "11"
Stateulents of receipts, disbursements and balances of cash for all
Tr~st and Agency Funds are included separately under the above schedule.
Supporting Schedules "II-A" and "11- B" set forth comparison of Cash Re-
ceipts and Disbursements with Budget Estimates for the Firernen I s Pen-
sion Fund and the Policemen's Relief and Pension Fund respectively. Dur-
ing 1958 the Firemen's Relief Fund received payments from State Insurance
tax in the amount of $7, 730.37 for the year 195R" a decrease from 1957 of
$362.13.
The classification of the various receipts and disbursements of the
Trust and Agency Funds is set forth in a self-explanatory manner, and it
is felt no further comments thereon are needed.
Particular attention is called to the fact that the balance of the
Police Relief and Pension Fund, as shown on Schedule" 10 - A", is under
$10, 000.00 by $123.04, and Firemen I s Pension is over by $4,457. 51.
INDUSTRIAL DEVELOPMENT FUND - SCHEDULE" 12"
There were no receipts during 1958. Disbursements rnade were In
order.
BOND AND INTEREST FUND - SCHEDULE" 13"
Receipts of this Fund include Ad Valorem Taxes levied for the pay-
ment of principal and interest on general bond issues, and for the payment
of principal and interest on the City's share of Special Improvement Bond
Issues. The proceeds of special assessment taxes assessed against prop-
erty owners for the owner's share of the cost of special improvements are
also included in the receipts of this fund. Note that Interest was paid in
exces s of the Budgeted amount by $31, 850.28.
WATERWORKS DEPARTMENT - SCHEDULE "14"
This schedule shows a summary of the receipts and disbursements
of the Waterworks Department, which cleared through the City Treasurer
during the year.
The balance shown at the end of the year consists of cash only, and
does not include include investments owned by the Waterworks Department.
These investments are listed in detail on Exhibit "E". Additional comments,
exhibits and schedules, pertaining entirely to the Waterworks Department,
are submitted in a separate section at the back of this report. It should be
noted that collections by the Waterworks Department on December 31, 1958,
are not reflected in this fund or on any of the other Fund records at the
close of the year. A Cash Fund of $1, :;00.00 is maintained in the Water-
works Office. Liabilities at December 31, 1958, were not charged to the
fund on the City books. Such amount is shown in Schedule "A" of this re-
port, however.
6
A summary of the Waterworks Department's cash and investments
at December 31, 1958, is shown below:
Cash in the custody of the City Treasurer - General and Reserves $58,264.59
Investments in the Custody of the City Treasurer 150,000.00
Cash fund maintained in the Waterworks Department Office 1, 500.00
Total Cash and Investments shown on City records
December 31, 1958, collections
209,764.59
1,372.31
Total shown on Waterworks Books
211,136.90
CONSTRUCTION FUND - SCHEDULE "15"
The Various Construction Projects Accounts are grouped under this
schedule and the receipts, disbursements and balances of each construction
project account as weH as the total receipts, disbursements and balances
of all construction project accounts are shown therein.
MA TERIAL STORES - SCHEDULE 1116"
Charges to this fund were for materials purchased and credits are
for inter -fund sales.
AIRPORT FUND - SCHEDULE "17"
The City took over operation of the Airport during 1958, and a sepa-
rate Fund was established. The Various Receipts are primarily from Sales
and Rentals, aside from the amount of $23,000.00 which the City contributed
from the General Operating Fund.
Disbursements were verifIed under regular procedure, and appear
to be legitimate and in order.
BRIDGE OR STREET BUILDING MAC HINER Y AND
EQUIPMENT FUND - SCHEDULE "18"
$14,500.00 was received in this account during 1958. $1,880.00
was spent for Machinery and Equipment during 1958, leaving a balance of
$12;620,00.
CLEARING ACCOUNTS - SCHEDULE 1119"
A grouping fund for all collection accounts, labeled "Clearingll was
established. Income tax, Social Security Tax, and Receipts received in ad-
vance, are all included under this category. See Schedule "19".
PARKING METER REVENUE - SCHEDULE "20"
According to Revenue Bond aggrement, an account has been estab-
lished for Parking Meter Revenue, which is shown, together with disburse-
ments from the fund, under Schedule "20".
CASH IN THE CUSTODY OF THE CITY TREASURER - EXHIBIT "D"
Under this exhibit is shown a summary statement of the Treasurer I s
7
sh Ba lance at the 'tJe nmng the year, the receipts and disbursements
clearing the TI"easnxer's Bank Accounts during the year, and the Treasur-
er 1 s Cash Balance at the close of the year.
Schedule "21" shows the reconciliation of the Bank Balances con-
firmed to us by the depositories with the December 31, 1958, balances on
the Treasurer's books. A list of the Outstanding Checks at that date is set
forth in Schedules "21 - a - b - c".
In accordance with the customary procedure, the City's Books and
Records were not closed until a few days after the close of the year in order
that all receipts and disbursements applicable to the year 1958 might be
entered. The 1959 deposits shown on this reconciliation (Schedule "21")
consisted of collections applicable to the year 1958.
INVESTMENTS IN CUSTODY OF THE CITY TREASURER -
EXHIBIT "E"
This Exhibit sets forth a des cription of the investments in the Cus-
tody of the City Treasurer as at the beginning and closing dates of the audit
period, together with details of the change in investments during the period.
Investments in the custody of the treasurer on May 8, 1959, as of
December 31, 1958, were verified by inspection and by correspondence.
Interest Coupons on Bonds were properly accounted for and the income from
investments collected during the period was traced into the records of cash
received.
TAXES
The City's share 01 the 1957 taxes collected by the County Treasur-
er was traced into the various City of Salina 1958 Fund Tax Accounts main-
tained on the records of the Salina County Treasurer.
From the records ulaintained by the County Treasurer and without a
detailed examination, it appeared that the County had distributed to the City
its share of 1957 Tax Levy Collections, together with Collections during the
year on Taxes assessed in prior periods, and that these distributions were
made to the City on the basis of the tax levies for the years in which the col-
lected Taxes were levied. It was determined that the City credited receipts
from the County Treasurer to the City Funds on the same basis.
The County Treasurer's allocations of Sales Tax residue to the City
appeared to be in accordance with the statutes.
SUMMARY AND RECONCILIATION OF 1957 TAX ROLL SHOWING
. TA)<:.~S ASSESSED AND COLLECTED BY THE COUNTY TREASURER
AND UNCOLLEC TED BALANCES - EXHIBIT "F"
This exhibit sets forth the original tax roll applicable to the City of
Salina, as certified by the County Clerk to the State Tax Commission, and
is adjusted for additions to the tax roll, taxes refunded by the County, and
taxes remitted to the City, for the purpose of developing the amounts of
1957 taxes assessed, but not collected by the City.
8
ST/\TEi'vtE:J\fT OF' AXES RECEIVED FROM THE COUNTY TREASURER
SHOWING CURRENT AND DELINQUENT TAXES AND DISTRIBUTION
TO FUNDS ON BASIS OF ASSESSMENT - EXHIBIT I'G'I
This statement shows the total amount of taxes received by the City
during the year 1958, and the years in which such taxes were levied by the
City. The allocations to the City Funds is based on the tax levy for the
years in which the collected taxes were levied. Included in this exhibit is
an analysis of delinquent and current, tangible and intangible taxes re-
ceived.
The individual fund statements of receipts, disbursements and bal-
ances of cash for tax levying funds, Schedules" III to "13", inclusive, show
the total Ad Valorem Taxes received by each tax levying fund.
SUMMARY OF ACCOUNTING PROCEDURE AND VERIFICATION
OF RECEIPTS AND DISBURSEMENTS OF CITY CLERK AND
CITY TREASURER
Receipts: The City Clerk is the principal collecting arid accounting officer.
All items of cash received, except taxe s and infrequent collections received
directly by the City Treasurer, are handled first by the City Clerk or by
Clerks in his office. The City Clerk and Chy Treasurer are provided with
standard triplicate receipt forms numbered by the printer, and a receipt is
issued for each individual collection made by these officers. The City Clerk
deposits collections made through his office on the average of every two or
three days, and a test check of his records indicate 'that his collections were
made intact and promptly.
The City Treasurer reports each of his collections separately to the
Clerk, and such collections are recorded on the Clerk's cash receipts
record. The City Clerk's records indicated that the City Trea.surer had
promptly deposited all sums of money co:ming into his hands. During 1958
H. H. Eberhardt, City Treasurer for many years, passed awa.y, and Don
Harrison was appointed to be the new City Treasurer.
Duplicate of receipts issued during the audit period by the City Clerk
and City Treasurer were test-checked into the Clerk' s record of cash re-
ceived, and the mathematical accuracy of that record was verified. The
auditor scrutinized the fund classification of the receipts, as shown on the
Clerk's cash record, for verification of fund distribution, and the classifi-
cation of receipts within the funds was test-checked. Monthly totals of
fund receipts were traced from the receipts record into the fund ledger.
The entries in the cash receipts record were also test-checked into the re-
ce~~pts analysis record, and that record was tested as to accuracy of totals.
Records of licenses issued and other available evidence of cash re-
ceived were also test-checked into the Clerkls and Treasurer's cash books.
The collections of the Director of Finance were traced into the Treasurer's
Bank Accounts; Collections of the Treasurer were also traced into his vari-
ous bank accounts. The three local banks were approved as depositories by
the Governing body on June 19th, 1933. The First Trust Company was ap-
proved as a depository on January 15th, 1957.
No cash was on hand in the office of the City Clerk at January 1, 1959,
9
si::ce all cash rece d \;/as r:eposited intact. All 1959 deposits applicable
to the year 1958 were entered on the books as at December 31, 1958.
Certai;" collections made in 1958 were applicable to the year 1959, and are
shown lrl a separate fund called 1959 receipts paid in advance, and are in-
c ~).ded in "e lea ring Accounts II.,
Disbursements: All claim vouchers paid during the year were examined
and test-checks of postings and extensions were made. Claim Vouchers
were test-traced into the Clerk's ordinance registers, and the fund distri-
butions were all checked to the General Ledger Sheets. The rnathematical
accuracy of the City Clerk's warrant registers were proven, and the fund
totals of each appropriation ordinance were traced into the fund ledger,
Postings were test -checked from the Clerk I s warrant register to the dis-
bursements analysis record, and that record was proven for accuracy of
totals.
The City uses a warrant form for making disbursements, which be-
comes a check on being run through a check-writing machine which im-
prints all signatures. All checks cancelled during the year were examined
and traced to the appropriation ordinance record.
Fund Ledger: The City maintains separate fund accounts for the cash and
rnvestments of each City Fund. All postings to the Fund Ledger were
traced from their source into the Fund Ledger, and the mathelnatical ac-
curacy of the Ledger was proven. Fund Ledger Balances were computed,
and a total balance was abstracted from that record.
Treasurer's Records: The Treasurer's record of checks issued, and de-
posits made, and bank balances is maintained by a bookkeeper in the office
of the City Clerk as an independent record. Statement of total receipts,
disbursements and balances, as shown by this record, are set forth in Ex-
hibit "D'i.
CLERK OF THE CITY COURT
STATEMENT OF RECEIPTS, DISBURSEMENTS AND BALANCES
OF CASH - EXHIBIT 'IH'I
This exhibit sets forth the cash balances in the custody of the Clerk
of the City Court, at the beginning and end of the audit period, together with
receipts and disbursements during the year 1958. These figures were
taken frorn the records of the Clerk of the City Court.
A comparison of fees on h..'lnd and cash balances as of December 31,
1958, is shown as the foot of the statement. A list of the individual case
balances are not set forth in this report, since it is a part of the Clerk's
permanent records, and was verified to the Case Ledgers.
Reconciliation of the Clerk of the City Court cash balances at the
Farmer's National Bank, Salina, Kansas, is shown on Schedule "22". Can-
celled checks were examined for signature and endorsement. The Clerk of
the City Court maintains a record of cash received and disbursed, a ledger
of cases, and monthly reconciliation of case balances with the cash balance,
which reconciliation rarely reconciles, varying either over or under. See
Exhibit" H".
Verification was made by comparison of cancelled checks with dis-
10
bu.rsernents as rede.'l., proof of monthly Postings by addition, by com-
parison of an d~Ii(ate receipts to the receipt record, and cOtnparison of
such totals with amounts recorded, and by test-check of individual items to
the amount recorded, by verification from the records or reports of City
;lnd County officials as to amounts shown paid to them, by test-checking of
items of receipts and disbursements to the Dockets and to the Case Ledgers.
POLICE COURT FINES AND FORFEITURES
A Police Sergeant acts as collection officer for the Judge of the
Police Court. Entries on the Police blotter show the amount of the Appear-
ance Bond deposited; fine iUlposed or other deposition of the case; fine col-
lected or paid by work; and other information regarding the case. Receipts
for fines paid are issued from a duplicate receipt book, the duplicate being
retained for all except still traffic violations, which are entered in total each
day. These totals were test-checked by addition of tickets, and duplicates
were test -checked to the docket.
Cash, as received, in fines and Bond Forfeitures, is placed in
numbered case envelopes which are accumulated until the end of each Blot-
ter Page, when these envelopes, together with other similarly numbered
case enve lopes containing fine s, workout, parole, dismissal evidence, are
turned over to the Police Judge who reconciles the cash and other items
with his docket records, and prepares an analysis thereof wh:.ch he submits
to the City Clerk, together with the cash received. This auditor was author-
ized to, and did arrange a daily reporting system, together with controls.
To date the system is not in effective use. Still Traffic Fines are turned
over daily. Dismissal evidence was not furnished for all disrnissals.
The analysis of fines imposed for the year 1958, as prepared and
submitted by the Police Department to the City Manager, was examined and
f::mnd approximately correct.
SUMMAR Y OF POLICE COURT RECORDS - EXHIBIT "1"
This exhibit shows the January 1, and December 31, 1958, balances
of uncollected fines by the following years: 1956 and 1957, together with
the 1958 collections, paroles, workouts, and dismis sa Is for each year and
group of years.
Verification was made by test additions of the duplicate receipts
for several months, and comparison with cash reported and paid to the City
Clerk. Tests were tnade from duplicate receipts to the envelopes, and
from enve lopes to the Police Blotter. Page footings of the Judge ~s Blotter
were proven and compared with the page analysis for each mont~~ Tests
of monthly fines and collections were made for the year 1958 fr'o'm the Blot-
ter, and compared with those reported to the City Clerk and City Manager.
SUMMAR Y OF THE RECORDS OF THE CITY BUILDING INSPECTOR -
EXHIBIT "JII
This exhibit shows a classification of the collections rnade by the
building inspector, together with the remittances made to the City Clerk
during the period from January 1, to December 31, 1958.
Cash received from the collection of fees and issuance of permits
1 1
as ShO'Nl'1 the cluj') lcate receipts, were traced into the Register ci Collec-
tions maintained in the Building Inspector's Office, and from that Register
to the monthly reports and remittances to the City Clerk. Fee charges ap-
pear to be in accordance with the rates set by ordinances. Net over-
payment in the amount of fifty cents was found.
COMPARISON OF DEPOSITORY BONDS AND BALANCES OF DEPOSIT -
EXHIBIT "K"
This statement compares the balances on deposit as at December
31, 1958, with the amounts of depository bonds pledged by the banks as
collateral to assure the payment of these deposits. The local hanks have
pledged United States Government or Kansas Municipal Bonds as collater-
al for deposit of public moneys. It appeared that there was sufficient col-
lateral pledged at all times as required by law.
The Governing Body does not approve depository bonds as required
under section 13-2107 of 1943 supplement.
All depository bonds were confirmed by correspondence with banks
holding same for safekeeping.
FIDELITY BONDS IN FORCE - EXHIBIT II VI
Fidelity bonds in Force as of December 31, 1958, as detailed under
the exhibit were inspected and checked to the statutes and 1948 revised
ordinances to determine that such bonds meet statutory requirements as to
type, amount and approval. All Fidelity Bonds, except those of the Clerk
of the City Court and the Marshal of the City Court, are in custody of the
County Clerk as is provided for under 20-1420 and 20-204 and 205 C. N.
1935. The bonds of the Clerk of the City Court and the Marshal of the City
Court are drawn in favor of the State of Kansas rather than in favor of the
City of Salina. All other fidelity bonds were drawn in favor of the City of
Salina. The liability of Surety Companies on all fidelity bonds was con-
firmed by correspondence with the Home Office of the Surety Companies,
and it was ascertained that each of these companies was authorized to do
business in the State of Kansas. The Bonds of the City Commissioners
should be increased to $10,000.00,
INSURANCE IN FORCE - EXHIBIT "Mil
This exhibit presents a summary statement of the Insurance cover-
age on the various properties owned by the City, together with the type of
insurance thereon. Policies are issued, in most instances, to cover a
period of either three or five years.
The properties listed under the heading of City Buildings and Prop-
erties with a total coverage of $584,090.00 are insured by a group of 33
companies with each policy having a ninety per cent co-insurance clause.
The Memorial Hall Building and contents are insured by a group of
25 companies for $231,000.00, Each of the policies in this group contains
a ninety per cent co-insurance clause.
Airport policies carry 80% and sewage Building Policie scarry 90%
co-insurance.
12
Insurance coverage on other properties not included in the above
groups and other types of protection are listed separately. Insurance cover-
age pertaining to the waterworks department is shown separately on a sched-
ule in the latter part of this report also.
It was determined that all insurance companies writing insurance on
the City' s property were authorized to do busines s in the State of Kansas.
ACCOUNTS RECEIVABLE - EXHIBIT "NII
Accounts due to the various funds of the City as at December 31,
1958, as determined by our examination are shown on this exhibit. No in-
dependent verification was made with debtors. This exhibit does not include
unpaid taxe s .
ACCOUNTS PAYABLE
No separate schedule has been presented of accounts payable, as
they are clas sified by funds under Exhibit "AlI. The amounts included as
liabilities were determined from inspection of the records maintained by the
City Clerk's office.
STATEMENT OF BONDED INDEBTEDNESS - EXHIBIT "0"
This statement presents, in detail, the bonded indebtedness of the
City of Salina at December 31, 1957, and December 31, 1958, together with
bonds issued and retired during 1958,
The following statement shows amount of bonds maturing each year.
Year Due
Due Each Yea.r
Total Bonds $
1959
1960
1961
1962
1963
1964
1965
1966
1967
1968
1969
1970
1971
1972
1973
1974
1975
1976
1977
1978
$723, 199.5!3
735;043.40
690,000.00
589,000.00
582,000.00
511,000.00
497,000.00
423,000.00
384,000.00
297,000.00
210,000.00
152,000.00
95,000.00
95,000.00
95,000.00
33,000.00
33,000.00
33,000.00
33,000.00
33,000.00
$6,243,242.95
13
The following schedule shows the total Bonded Indebtedness outstand-
ing at the close of each of the last ten years.
Bonded Indebtedness
December 31, 1948
1949
1950
1951
1952
1953
1954
1955
1956
1957
1958
$1,027,014.09
1,474,094.86
1,398,901.43
1,538,099.96
1,836,017.06
3,633,426.13
3,953,396.19
4,794,503.64
4,843,694.67
5,727,208.81
6,243,242.95
RECONCILIA TION OF THE CITY OF SALINA FISCAL
AGENCY ACCOUNT - SCHEDULE "22"
The balance shown as unpaid December 31, 19 58,[,a;9.,1:)f~eri;con"'"
firmed by the State Accountant. Cancelled bonds and coupons paid by the
Fiscal Agency during the year 1958 were carefully examined and checked
against the bond record, and found to be proper charges.
TEMPORAR Y NOTE INDEBTEDNESS - EXHIBIT "P"
This statement shows, the amount of Temporary Note Indebtedness
owed by the City at December 31, 1958. These notes will be repaid out of
the proceeds of bond sales" Verification of authorized issuance was re-
ceived from the Kansas State Treasurer.
MINUTES AND ORDINANCES
The minutes of the meetings of the governing body during the audit
period, ordinances enacted during the period, and the 1948 revised ordi'l'"
nances were reviewed for matters pertaining to the audit. The Minutes ap-
peared to be complete and in good order.
~
GENERAL
During the course of the audit, explanations of various matters were
obtained from officers and employees of the City. We wish to express our
appreciation for the co-operation and assistance of all those with whom'we
came in contact.
CERTIFICATE
We certify that, in our opinion, subject to the foregoing comments,
the accompanying exhibits and related schedules properly reflect the finan-
cial condition of the City of Salina, Kansas, as at December 31, 1958, and
the results of its operations for the period from January 1, 1958, to De-
cember 31, 1958, inclusive.
We further certify that, subject to the comments pertaining to the
Waterworks Department Fund, as shown on the pages immediately following
Schedule "23" of this report, the exhibits and schedules pertaining to the
14
Waterworks Department Fund correctly reflect the financial conditions of
that Fund as at December 31, 1958, and the results of the operations of that
Department for the period from January 1, 1958, to December 31, 1958,
inclusive.
Respectfully submitted,
Dewey N. Turner
~-j
Dewey N.
Municipal Pu ~ic Accountant,
#97 in charge of and active ly
engaged an this audit.
l
i
i
r
r
I
I
.
t
I'
'iL/
15
'A"
',..,..IWlIM
.....~m
EXhibit
AND
CITY OF SALINA, KANSAS
SUMMARY STATEMENT OF RECEIPTS, DISBURSEMENTS,
BALANCES OF CASH AND INVESTMENTS
JANUARY 1 1958 to DECEMBER 31 1958
-<00
.
......
Cash
Balances
12 - 31 - 58
Unencumbered
Cash Liabilities
12-31~58 12-31-58
Charges
.1958
Cash
Accountability
Unencumbered
INCLUSIVE
;t;~'\Receipts
1958
Unencum-
bered Cash
1-1-58
Liabilities
1-1-58
Paid in '58
Cash
Balances
1-1-58
863.02
530.07
67
11
48,403.27
5.306.91
5
6
"1
If
1
19, 459
6.223
36
14
467
424
081
12
1
11
30
100,927
18.647
1
041,982.63
14.486.98
1
944.48
160.32
58
4
43
92
19
21
42
99
51
49
59
96
80
669
342
861
440
35
67.
457.
576.
264.
876.
985
4,
1,
14,
42,
58,
9,
211
3.072.98
66.08
669.43
269.94
795. 11
440.21
35.42
67.99
457.51
576.49
264.59
876.96
,
J.
1
14,
42,
58,
9,
000.00
158.88
514.91
398.00
960.00
373.99
484.59
069.73
409 . 21
500.70
469.89
45
43
12
15
9
6
1
10
733
653
13
43
8,
02
21
42
99
58
24
70
29
85
45,669.
44,428.
14,310.
15, 838.
9,995.
6,373.
1,552.
24, 527.
775,985.
711,765.
23,346.
06
86
61
36
71
10
62
53
86
36
17
85
519
502.
221.
207.
850.
131.
292.
584.
2t3.
489.
777
44,
43,
12,
15,
9,
5,
1,
11,
702,
649,
11,
37
96
41
85
71
89
96
71
84
93
68
150.
925.
088.
630.
144.
242.
259.
942.
771.
275.
569.
1
2
1
12
73
62
11
408.22
627.28
377.26
112.57
32
1
1
352.70
787,60
150.37
303.22
200.98
630.85
144.71
242.89
259.96
942.71
771. 84
275.93
569.68
91
5
1
2
2
1
12
73
62
11
Cash
FUnds Budgeted
General Operating
Memorial Hall
General & Special
Improvement
General Improvement
Cemetery
Public Health
Band
Library
Noxious Weed
Firemen I s Pension
Bond & Inte re s t
Waterworks
Police Pension
YEAR,
~.......
24
56.849
136.56
155
40
()38.231
2,
793.367.96
2,
259
563,
2,
11
108
230
33
525.
35,
44
265.633
795.31
875.12
975.97
620.00
939.74
777.53
722.84
868.92
9,
12,
14,
12,
Lt
~,
44,
15,
10
795. 31
875. 12
975.97
620.00
939.74
777.53
722.84
9,
12,
14,
12,
4,
44,
15,
2 59 . 0 1
278.95
780.63
880.00
574.40
982. 10
1
032
109
1
13
3
3
11,054.32
045, 154.07
124,756.60
14,500.00
18, 514. 14
48,759.63
15, 722.84
3,
16
48
00
14
39
00
758
785.
500.
999.
110.
365
858,
110,
14,
15,
14,
2,
054.32
395. 91
971. 12
2,515.00
34,649.24
15,357.84
98
04
78
23
03
19,248.
1,614
7,702
155,14:1
,
367,127
712.50
69,392.00
5,503.87
75,547.78
302,232. % 3, 16:5, 745~ 57
532.340.67 5,729.005.42
10.868.92
98
04
'70
I U
~55, 141.23
.- - .----
310.277.79 56.849.24
3,312,836.90
5.951. 068. 30
13
09
3,467,97E.
---
6.261.346
56
00
232.
866
302,
567,
Funds Not Budgeted
Industrial Develop-
ment
Construction
Clearing Accounts
Street Machinery
Material Stores
Firemen's Re lief
Cemetery Endowment
Hillcrest Memorial
Endowment
Hillcrest Memorial
Trust
Parking Meters ,/
Civil Defense
Airport
T ota ls
Totals
11
186
13
054.32
395. 91
971. 12
515.00
649.24
357.84
11
186
13
2,
34,
15,
248.
614.
702
19
1
7
643.50
344.42
248.89
815.00
1
75
5
67
868.92
643.50
59 3 . 40
862.93
547.78
10,
1,
94,
6,
71;
. -,
..,
25
71
67
00
40
06
797
931
201
359
10,
25
1
67
00
40
06
797
931
201
359
10,
25
1
35.525.33
Funds
All
Totals
518.75
000.00
40
50
000.00
000.00
4,
150,
44,518.75
300.000.00
Investments
Firemen's Relief
Waterworks
MausoleUln Endow-
ment T}"1).st
10
85
,
J.
4.833
------
195,351
54.000.00
-
10
85
833
351
..1
-,
349
T ota Is
16
Exhibit liB"
CITY OF SALINA, KANSAS
STATEMENT OF RECEIPTS, COMPARED WITH BUDGETED AMOUNTS
-'-~".'""..-
January 1, 1958 to December 31, 1958, Inclusive
Actual AUlOunt Amount
Receipts 1958 over under
1958 Budget Budget Budget
Tax-Levying Funds
General Operating 1,041,982.63 1,039,586.02 2,396.61
Memorial Hall 14,486.98 13,833.71 653.27
Cemetery 12,221.61 11,201.73 1,019.88
General &: Special Improvelnent 44,519.06 44,381. 98 137.08
General Improvement 43,502,86 43,190.79 312.07
Public Health 15,207.36 15,045,60 161.76
Band 9,850.71 9,872,82 22, 11
Noxious Weed 1,292.62 1,303.04 10.42
Firemen's Pension 11,584.53 9,704.54 1,879.99
Police Relief &: Pension 11,777.17 10,733,98 1,043.19
Bond &: Interest 702,213,86 660,359.25 41,854.61
--
Total Tax-Levying Funds 1,908,639.39 1, 859, 213. 46 49, 4:~.5. 93
--
--
Non-Tax-Levying Funds
Library
Waterworks
Clearing Accounts
Construction
Civil Defense
Stores
.Firernen1s Relief
Hillcrest Memorial Trust
Hillcrest Memorial Endowment
Street Machinery
Parking Meter Revenue
Cemetery Endowment
Airport
5,131 10
649,489,36
1 i Q,7 8 5, 48
2,858,758.~6
5,503.87
15,999.:4
1"-1, 110. ~)9
712, :,0
71.25
14,500.00
69,392.00
365.00
75,547.78
TotalNon-Tax-Levying Funds 3, 820,366.03
Total - All Funds
5,729,005.42
17
J~xhibit "C"
CITY OF SALINA, KANSAS
COMPARISON OF ACTUAL DISBURSEMENTS WITH THE BUDGET
January 1, 1958 to December 31, 1958
Tax-Levying Funds
General Operating
Memorial Hall
General & Special
Improvement
General Improvement
Cemetery
Public Health
Band
Library
Noxious Weed
Firemen's Pension
Police Relief & Pension
Bond & Interest
Total Tax-Levying
Funds
N on- Tax-Levying Funds
Waterworks
Clearing Accounts
Construction
Stores Accounts
Firemen's Relief
Hillcrest Memorial Trust
Ai.rport
Civil Defense
Parking Meters
Street Machinery
Industrial Development
Total
Disbursements
Exhibit "A"
1,081,467.36
12,424.14
45,000.00
43,158.88
12,514.91
15,398.00
9,960.00
6,373.99
1,484.59
10,069.73
13,469.89
733,409.21
1,984,730.70
653,500.70
109,780.63
3,032,278.95
13, 574.40
3,982. 10
1,643.50
67,845.00
5,248.89
75,344.42
1,880.00
1, 259 . 0 1
Total Non-Tax-Levying
Funds 3,966,337.60
Total - All Funds 5,951,068.30
Anticipated
Disbursements
"Budget"
Amount
under
"Budget"
Amount
over
IIBudget'l
1,081,933.00 465.64
13,950.00 1,525.86
45,000.00
43,400.00 241.12
12, 575.00 60.09
15,398.00
9,960.00
5,808.42 565.57
1, 500.00 15.41
10,770.00 700.27
12,150.00 1,319.89
731,348.00 2,061.21
1,983,792.42 938.28
-
-
18
Exhibit "D"
CITY OF SALINA, KANSAS
CASH RECEIPTS, DISBURSEMENTS & BALANCES OF THE CITY TREASURER
WITH RECONCILIATION OF DISBURSEMENTS
January 1, 1958 to December 31, 1958, Inclusive
Balance January 1, 1958
567,866.00
Receipts (Exhibits "A" and "B")
5, 7;~9,005. 42
Total Accountability
6, 296,871. 42
Disbursements
1958 Budget Charges
5,951,068.30
35,525.33
Plus 1957 Liabilities Paid
Less Liabilities Dec. 31, 1958
5,986,593.63
56,849.24
5, 92:9, 744. 39
367,127.03
Balance December 31, 1958
Cash Decembe r 31, 1958
The Farmers National Bank
138,494.89
93,952.15
84,679.99
The Planters State Bank
The National Bank of America
The First Trust Company
50,000.00
Total Cash in Banks
367,127.03
~
SALINA, KANSAS
OF CITY TREASURER
1958
CITY OF
INVESTMENTS IN CUSTODY
December 31
-~......~~
Balance
1-1-58
Ide ntifica tion
Numbe r
Due
Date
Interest
Rate
* 23,518.75
21,000.00
44.518.75
524-528
579 - 598
Various
1-1/2%
C'
Fund
Firemen's Relief
City of Salina Bonds
City of Salina Notes
Total
Waterworks
- - -
U S Treasury Bonds
00
000.
300,
10
833
4,
400-404
3%
000 Bond
$~,
Mausoleum Endowment
Salina Water Revenue
* 25
,:.Ji.
20
'F"
Exhibit
CITY OF SALINA, KANSAS
SUMMARY & RECONCILEMENT OF THE 1957 TAX ROLL", SHOWING TAXES
ASSESSED BY COUNTY CLERK, COLLECTED BY COUNTY TREASURERAND
REMITTED TO CITY TREASURER AND LIST OF UNCOLLECTED AND
UNREMITTED BALANCES DECEMBER 31. 1958
Total
Collections
T ota 1
Protested
Tax Held
Total Current
Collections
Available for
Distribution
Adjusted
Tax Roll
D & E and
Abated
Tax
Added
Tax
Original
Tax Ro II
Uncollected
180.78
503.67
684.45
180.32
10.
10.
48,672.32
546,642.58
595. 3 14. 90
9,357.90
./
68
68
87
868.
868
14
48,672.32
545,773.90
594,446.22
9,343.03
68
88
43
53
02
92
26
~9
39
846
748
133.
258.
178.
22.
106.
J~~!
671
00
16
95
19
10
97
84
54
05
44,062
38,971
6, 959
13,441
9,254
1, 172
5, 530
6,406
399,289
02
93
06
36
70
86
79
18
52
70
61
11
21
14
1
8
10
634
98
23
89
83
40
11
05
36
53
991
909
948
419
239
171
522
396
654
43,
38,
6.
13,
9,
1,
5,
6,
398,
10
25
35
22
68
04
38
72
12
89
10
20
44
853
146
999
538
48,
557,
605,
9,
05
31
36
26
34
300.
334
22
I.
1,
399.54
664.52
064.06
96.98
2,
5,
8.
61
04
65
50
487
782.
269
463
46,
552,
599,
9,
908
720
093
699
432
195
637
529
960
44,
39,
7,
13.
9,
1,
5,
6,
406,
81
70
56
97
01
79
16
24
80
104
92
16
31
22
2
13
15
949
59
83
12
28
89
15
32
39
59
456
403
72
139
95
12
57
66
4. 13 7
90
91
82
41
24
53
94
05
65
556
408
037
592
358
186
592
478
772
44,
39,
7,
13,
9,
1,
5,
6,
403,
General Operatin
Intangible Tax
Tangible Tax
Total General Operating
Memorial Hall
General & Special
Improvement
General Improvement
Cemetery
Public Health
Band
Noxious Weed
Firemen 1 s Pens ion
Police Relief & Pension
Bond & Interest
Funds
7,
Total Ad Valorem &
Intangible Taxes
953.54
20,
-
760.60
129,
1,
717.97
1,
128,042.63
1
14
714.
1, 150,
66
605.
2,
20
602.
13,
717 . 60
1, 139,
58
85
45
00
5,370
1, 909
4, 126
59
77
82
40
00
312
543
690
401
211,
71,
17.
77
82
40
00
312
543
690
401
211
71
17
35
67
85
00
683
453
816
460
216,
73,
21.
94
00
62
6.
29
67
85
00
746
453
816
466
216,
73.
21,
Spe cia Is
Paving
Sewer
Wa te r
Weeds
~
I
,
r
.
,
t
,
,
l
,
t
I
~
,
465.88
419.42
11,
-,....~
32,
947.99
708.59
300,
430,
1
717.97
I,
947. 99
990.62
300,
428,
1,
87
128.01
413.
312,
1, 463,
68.94
674.60
2,
20
602.
13,
81
41
482.
200.
312,
452,
I,
Specials
Funds
All
Total
T ota 1
.
~
I
1
.
.
r
,
~
,
.
21
Exhibit "G"
CITY OF SALINA, KANSAS
STATEMENT OF TAXES RECEIVED FROM COUNTY TREASURER
SHOWING 1957 TAX AND PRIOR YEARS' TAXES RECEIVED AND
DISTRIBUTION TO FUNDS - YEAR 1958
Funds
Ad Valorem & Intangible Tax
General Operating
Ad Valorem
Intangible
Total General Operating
Memorial Hall
General & Special Improvement
General Improvement
Cemetery
Public Health
Band
Noxious Weed
Firemen's Pension
Police Relief & Pension
Bond & Interest
Total Ad Valorem & Intangible
Specials
Paving
Sewer
( 1) Wa te r
(2)Weeds
Total Specials
Total - All Funds
Prior
Years
Totals
1957
5,704.50 545,773.90 551,478.40
90.00 48,672.32 48,762.32
5, 794. 50 594,446.22 600,240.72
114.77 9,343.03 9,457.80
527.08 43,991.98 44,519.06
502. 50 38,909.23 39,411. 73
88.96 6,948.89 7,037.85
230.67 13,419.83 13,650.50
75.09 9,239.40 9, 3 14. 49
14.87 1,171. 11 1,185.98
96.28 5,522.05 5,618.33
108.64 6,396.36 6,505.00
3,692.04 398,654.53 402,346.57
11,245.40 1, 128,042.63 1,139,288.03
2,977.35 211,312.77 214,290.12
1,678.50 71,543.82 73,222.32
290.10 17,690.40 17,980.50
19.00 401. 00 420.00
4,964.95 300,947.99 305,912.94
16,210.35 1,428,990.62 1,445,200.97
(1) to Water Fund - Accounts Receivable
(2) to General Improvement - Weed Cutting
22
Exhibit "H"
CITY OF SALINA, KANSAS
CLERK OF THE CITY COURT
STATEMENT OF CASH RECEIPTS, DISBURSEMENTS AND BALANCES
January 1, 1958 to December 31, 1958, Inclusive
Balance January 1, 1958
$2,428.25
Receipts
City Fees
Sheriff Fee-s
Judicial Fees
Fines
Costs
Miscellaneous
10,690.93
1,327.16
163.80
8,59-5. 89
505.58
21,849.13
Total Receipts
43,132.49
45,560.74
Total Accountability
Disbursements
City Fees to City Clerk
Sheriffs I Fees .to Sheriffs
Judicial Fees to County Treasurer
Fines Permitted to County Treasurer
Cost Returned
Miscellaneous
10,686.63
1, 597. 22
163.65
8,062.32
533.82
22,030.30
Total Disbursements
43,073.94
2,486.80
2,726.85
240.05
( 59. 50)
Balance December 31, 1958
Balance Per Case Ledger
Difference December 31, 1958
Difference December 31, 1957
Dec. 31
1955 1956 1957
Cash in Bank 1,568.25 1,720.96 2,194.41
Cash on Hand 238.29 88.09 203.48
T;)tal Cash Accounted 1,806.54 1,809.05 2,397.89
Case Balances 1, 8 59 . 00 1,880.80 2,368.75
Cash Long (Short) of
Case Balances (52.46) ( 71. 75) (29.14)
1958
2,455.57
* 178.65
2,634.22
2,726.85
(92.63)
Note: ':< Cash was counted May 5, 1959, and worked back to December 31, 1958,
a-n-dshowed a balance of $Z95. 33 instead of. $178.65, which was supported by an
itemized cash count by the Clerk. This, of course, would more than make up
the difference shown above.
23
Exhibit "I"
CITY OF SALINA, KANSAS
SUMMAR Y OF POLICE RECORDS
1956 to 1958, Inclusive
1956 1957 1958 T ota Is
Fines Imposed
Balances January 1, 1958 280.00 6,020.50 6,300.50
1957 Fines Added 165.00 165.00 V
1958 Fines Imposed 59,702.00 59,702.00
Total Accountability 280.00 6,185.50 59,702,00 66, 167.50
Accounted For by:
Cash Collected and
Remitted to City Clerk 130.00 2,165.50 52,664.00 54, 959. 50
Fines Worked Out 45.00 30.00 1,305.00 1,380.00
Paroled and/or Dismissed 260.00 2,960.00 1,538.00 4,758.00
Dismissals - Reinstated (160.00) (160.00)
Adjustments (155.00) ( 40.00) (195.00)
Total Net Credits 280.00 4,955.50 55,507.00 60,742.50
Balances December 31, 1958 ':< 1, 230.00 . 4,195.00 5,425.00
$10.00
':< 1, 220.00
-'-
-,-
Paid Janua:t"y, 1959
Dismis sed prior to audit in 1959
24
Exhibit "3"
CITY OF SALINA, KANSAS
SUMMARY OF THE RECORDS OF THE CITY BUILDING INSPECTOR
Year 1958
Collections
Building Permits and Inspections
Gas Inspections
Plumbing Inspections
Electric Inspections
Sign Permits
Radio and T. V. Antenna Permits
Air Conditioners
Fence
$7,708.50
628.00
1,275.25
3,733.90
18.50
276.00
3.00
87.00
Total Collected - 1958
$13,730.15
13,730.65
Total Remitted - 1958
Overpaid
.,.50
Receipt # 18065
Plumbing
$2.00
Posted $3.00-
Receipt #22979
Gas
2.50
Posted
2.00
.50
"/
25
Exhibit "K"
CITY OF SALINA. KANSAS
COMPARISON OF DEPOSITORY BONDS AND BALANCES OF DEPOSITS
December 31, 1958
Names of Accounts
Farmers
National
Bank
Depositories
Planters National
State Bank of
Bank America
First
Trust
Company
Donald Harrison,
City Treasurer
W. T. Broom, Clerk
of the City Court
138,494.89 101,784.05 84,429.99 50,000.00
Totals
4,052.35
142,547.24 101,784.05 84,429.99 50,000.00
10,000.00 10,000.00 10,000.00 10,000.00
Le s sF. D. 1. C.
Balances to be Secured
by Collateral
132,547.24 -~91,784.05 74,429.99 40,000.00
Required 70%
92,783.00 64,248.80 52,101.00 28,000.00
Bonds Deposited by Banks
370,000.00 314,500.00 310,000.00 50,000.00
Name
>:<Harold Jaeger
>:<Ed P. Wenger
>:<Don McCune
>:<Ralph Exline
':<Carl Ramsey
W. J. Broom
Loren A. Lemon
Leland Srack
H. E. Peterson
D. L. Harrison
Lois M. Todd
H. M. Eller
Harold F. Harper
Carl D. Johnson
Henry Eberhart
Glenn M. Horner
CITY OF SALINA, KANSAS
FIDELITY BONDS IN FORCE
December 31, 1958
City Commissioner 4- 5-57
City Commissioner 4- 6-55
City Commissioner 4- 5-57
City Commissioner 4- 5-55
City Commissioner 4-12-55
Clerk of the City Court 4-lQ-58
Marshal ofthe City Court 4-10-58
City Manager and Supt.
of Waterworks
City Clerk and Director
of Finance
City Treasurer
Waterworks Cashier
Police Judge
City Engineer
Building Inspector
City Treasurer (1-1-58 to 6-1-58)
Manager, Salina
Municipal Airport
Title
>:<Cities under 30,000 population
~;5, 000. 00 Bond for Commissioners and Mayor
over 30,000 population $10,000.00
Date
Effective
2 - 1- 52
1- 1-53
1- 2-26
3- 9-37
1-15-46
3 -10 - 58
26
Exhibit" L"
Da te of $
Expiration Amount
4- 9-61 5,000.00
4- '~;i,9, 5,000.00
4- 9-61 5,000.00
4- 5-59 5,000.00
4-12-61 5,000.00
4-10-59 2,000.00
4-10 - 59 2,000.00
Indefinite 5,000.00
" 5,000.00
" 50,000.00
II 5,000.00
II 1,000.00
II 5,000.00
1,000.00
Deceased 50,000.00
Indefinite 5,000.00
CITY OF SALINA, KANSAS
INSURANCE IN FORCE
December 31, 1958
City Group
Building and Contents
Waterworks Group
Water Tower
Pumping Stations & Contents
1/2 Ton Pickup Truck
Safe
Workmen's Compensation
Manufacturers & Contractors
Water Softener
Sewage Disposal Group
Building and Contents
Building and Contents
Memorial Hall Group
Building and Contents
Owners, Landlords &
Tenants
Workmen's Comp &
Lia bi li ty
Municipal Airport
Hangars
Ticket Office
Liability
Miscellaneous
Rolling Stock
Messenger
Cemetery Dwelling &
Garage
Steam Boiler
Cameras
Forgery
Animal Shelter
Money Robbery
Type of
Coverage
Fire & Ext.
Windstorm
Fire & Ext.
Compo
Burglary
Lia bility
Accidents
Fire & Ext.
Fire & Ext.
Fire & Ext.
Fire & Cont.
P&P Damage
Fire & Ext.
Fire, Theft, etc.
Fire & Ext.
Explosion
$ Amount of
Coverage
584,090.00
142.500.00
49,600.00
760,000.00
225,000.00
3,500.00
231,000.00
25/300,000.00
123,000.00
25-50-5
1,250.00
7,000.00
25,000.00
205.00
10,000.00
5,000.00
4,400.00
27
Exhibit "M"
Co-Insurance
0/0
90
90
90
CITY OF SALINA, KANSAS.
ACCOUNTS RECEIVABLE
December 31, 1958
General Operating Fund
Police Fines
Gas and Electric Franchises
$5,425.00
62,936,.88
Total General Operating
Cemetery Fees
28
Exhibit "N"
68, 361. 88
540.00
29
0"
Exhibir-
CITY OF SALINA KANSAS
STATEMENT OF BONDED INDEBTEDNESS
-
December 31 1958
Amount
Outstanding
12-31-58
New
Issues
1958
Amount
Paid
1958
Amount
Outstanding
1-1-58
Amount of
Original
Is sue
Rate
%
Final
Maturity
Date
Da te of
Is sue
0.00.00
000.00
000.0.0
0.00.00
000.00
000..0.0
000.00
15,
24,
57,
40,
52,
310,
937,
43,000.00
20,000.00
7,000.00
11,000.00
16,000.00
24,000.00
19,000.00
10,000.00
11,000.00
63,000.00
63,000.00
.000.00
.000.00
.000.00
.000.00
.000.00
.000.00
.000.00
000.00
000.00
000.00
.000.00
43,
20,
7,
11,
31,
48,
76,
50,
63,
373,
1,000,
00
00
23
57
00
.0,6
86
68
97
76
00
475,000.
203,250.
68,912.
110,020.
175,000.
2i2;,69T.
195,850.
104,676.
107,625.
625, 700.
000,000.
1. 25
1. 75
1. 50
1. 75
25-1. 50
1. 125
1. 25
2.50
.5-1.75
3.50
5-3.625
1
1
1958
1958
1958
1958
1959
1959
1961
1962
1963
1963
1973
12-1-47
2-1-48
7-1-48
10-1-48
6 - 1 - 49
12-1-49
12-1-50
12-1-51
12-1-52
7-1-53
8-1-53
84,00.0.00
8,0.00.00
167,000.00
193,000.00
94,0.00.00
56,.000.00
543,000..00
58,000..00
28,000.00
230,0.00.0.0
96,00.0.00
60,0.00.00
34,0.00.00
477,00.0.00
159,000.0.0
337,0.00.00
300,00G.00
466,407.30
00
00
00
00
00
00
00
00
00
00
00
00
00
12,438.92
54,032.89
54,537.45
38,000.00
148,792.25
666,000.00
381,301.27
221,742.13
ClO
27
13
000
301
742
666
381
221
148,792.25 148, 792.25
666,000.00
381,3.01.27
221. 742.13
3-3.50
1/4-21/2
-2 3/4-3
7/8-2 3/4
7/8-23/4
1968
1978
11-1-57
5-1-58
Internal
Airport
Curb, Gutter, Paving
Curb, Gutter, Paving
Fire Station
Curb, Gutter, Paving
Curb, Gutter, Paving
Curb, Gutter, Paving
Curb, Gutter, Paving
Sewer & Pumping Station
Waterworks Revenue
Sewers & Pumping
Sta tion
Curb & Gutter
Pa ving
Curb & Gutter
Curb, Gutter, Paving
Public Parks
Public Parking
Armory
Wa terworks Revenue
Curb, Gutter, Paving
Curb, Gutter, Paving
Curb, Gutter, Paving
Curb, Gutter, Paving
Offstreet Parking
Curb.. Gutter
Curb, Gutter, Paving
Se we r s
Airport Improvements
Sewage Disposal
Curb, Gutter
Sewers & Pumping
Sta tion
Flood Control
Improvement
Series
140
141
143
145
146
149
152
154
157
158
"B"
159
000
000
000
8,000
24,000
27,000
29,000
8,000
30,000
29,000
14,000
31,000
12,000
61,
20,
14,
00
00
00
00
0.0
00
00
00
0.0
00
00
00
00
00
92
89
45
00
00
30
000
COO
COO
COO
COO
000
COO
000
COO.
COO.
COO.
COO.
000
000
438
032
537
COO
000
407
61,
20,
98,
16,
191,
220,
123,
64,
573,
87,
42,
261,
108,
60,
46,
531,
213,
375,
300,
466,
91
61
89
88
9.0
00
00
00
00
25
95
66
00
00
92
89
45
00
00
30
472.
299.
940.
267.
314.
000.
000.
000.
000.
547.
593.
381.
000.
000.
438.
032.
537.
000.
000.
407.
247
82
143
32,
239,
275,
200,
80,
600,
116,
56,
292,
120,
60,
46,
531,
213,
375,
300,
466,
1,
3
1958 1/625
1958 1.625
1964 1.625-3.0
1959 1.625
1965 1.625
1965 1.625
1961 2.0-2.25
1965 2.0-2.75
1970 2.75-3-3.5
1960 2.75-2-3.75
1960 2.75-2.375
1966 2.75-2.375
1966 2.25
1965 3.00
1961 3.00
1967 3.00
1961 2.625
1967 3-2.75-2.875
1968 3-3.25-4.0
1968 3-3.50
11-1-53
11-1-53
11-1-53
11-1-54
11 - 1 - 54
11-1-54
12-1-54
8-1-55
10-1-55
11-1-55
11-1-55
11-1-55
11-1-55
12-1-55
11 - 1 - 56
11-1-56
3-1-57
3 -1- 57
7-1-57
11-1-57
160
161
162
163
164
PA-l
166
"C"
167
168
169
170
PA-2
171
172
173
174
175
176
177
2-2
2
2
1969
1969
1-58
1-58
1 1
11
Curb, Gutter, Pa.vl.ng
Pumping Stations & Sewers
178
179
180
40 6,243.242.95
269,043
1
009.26
009.26
000.00
000.00
009.26
753,
631
93
29
753,
208.81
727,
5,
Bond & Interest Fund
Water Department
Parking Meter Fund
Tota 1
(
(
(
Paid from
l
30
Exhibit" P"
~
IN
CITY OF "SALINA, KANSAS
STATEMENT SHOWINGf:}ALANCES AND CHANGES
I
TEMPORAR Y t;JOTE INDEBTEDNESS
1, 1958 to I' crnber 31, 1958, Inclusive
~_~_~___,_~~u_.~__~...~,~_~~_~,
Balance
12-31-58
Paid
1958
Is sued
1958
Balance
1-1-58
Payable
to
Interest
Ra te 0/0
Da te of
rs t3 t,lC
January
95
17
62
10
96
63
10
04
68
76
00
90
51
48
66
00
1, 138, 8T:. 56
--------
290,000.00
---------.--
1, 178, 318. 7S
-------
58,170.
44,999.
33,92.4.
24,3;'4.
16,89, .
12,320.
45, 841.
44, 24-'1.
84,275.
66,008.
66,000.
76, 1~.6.
26, 15 L
64,73'L
47,870.
42'7,000.
:c, '764, 762. 83
--------
__ 552,..!l8. :'~_
1
00
00
00
00
00
00
55
17
50
30
99
96
91
00
06
47
55
33
70;000
70 0
76,000.
50,000.
50,000.
60,000.
107,304.
33,216.
19, 149.
16,758.
69,039.
17,299.
64, 758.
71,847.
22,446.
46,357.
20,322.
818
23
99
96
91
00
06
47
55
95
17
62
10
96
33
63
10
04
68
76
00
90
51
48
66
00
00
039.
299.
758.
847.
446.
357.
322.
170.
999.
924.
3r14.
899.
818.
320.
841.
244.
275.
008,
000.
116.
151.
734.
870.
000.
000.
69,
17,
64,
71,
22,
46,
20,
:/8,
44,
33,
24,
16,
23,
12,
45,
44,
84,
66,
66,
76,
26,
64,
47,
427,
290~
00
00
00
00
00
00
55
17
50
30
000.
000.
000.
000.
000.
000.
304.
216.
149.
758.
,
,
,
,
,
,
,
,
,
,
70
70
76
50
50
60
107
33
19
16
Nat'l Bank of Am
Pia nte r s Sta te
Farmers Nat1l
Planters State
Nat'l Bank of Am.
Farmers Nat'l
Bearer
Bearer
Bearer
Bearer
Bearer
Bearer
Bearer
Bearer
Bearer
Bearer
Bearer
Bearer
Bearer
Bearer
Bearer
Bearer
Bearer
Bearer
Bearer
Bearer
Bearer
Bearer
Bearer
Bearer
Bearer
Bearer
Bearer
Bearer
Bearer
00
00
50
50
50
50
25
25
25
25
75
00
00
00
00
00
75
75
00
75
00
00
00
00
00
00
00
00
00
25
00
00
25
50
00
3
3
3
3
3
3
3
3
3
3
2
3
3
3
3
3
2
2
3
2
3
3
3
3
3
3
3
3
3
3
3
3
3
3.
3
1 I 57
1 1-57
1-1-57
10-.8 57
10-8-57
10-8-57
10-1-57
11-5,..57
11-5-57
11-5-57
8-4-58
8-26':'58
5-27-58
1-21-58
1-21-58
1-21-58
8-12-58
8-12-58
9 -9 - 58
8-12-58
9 -9 - 58
11-4-58
8-26-58
8-26-58
9-9 - 58
10-21-58
10-21-58
11-4-58
11-4-58
12-2-58
10-21-58
11-4-58
12-9-58
12-30-58
3-24-58
F.L
No.
1-7 Series
8 -14
15-22
23-27
28-32
33-38
I-PT -25
2
I-PT -26
I-PT-27
2 -PT -26
3 -PT -26
2-PT-27
1 -ST -28
I-ST -29
I-ST -30
I-ST-31
I-PT-28
2 -PT -28
I-PT -28
2-PT-29
3 -PT -29
1-PT-30
I-PT-31
2 - PT - 3 1
3-PT-31
1-PT -32
2-PT-32
3 -PT -32
4-PT-32
I-PT-33
2 -PT -33
3-PT-33
FL-2(1-43)
39-67
31
Schedule "l II
CITY OF SALINA, KANSAS
GENERAL OPERATING FUND
STATEMENT OF RECEIPTS, DISBURSEMENTS AND BALANCES
AND COMPARISON WITH 1958 BUDGET
January 1, 1958 to December 31, 1958, Inclusive
Balance January 1, 1958
Receipts
Ad Valorem Tax
(Sch. "G")
Intangible Tax(Sch. "G")
Sales Tax
Cigarette Tax
Licenses, Fees &
Permits(Sch. II 1- A")
Parking Meter Revenue~
Franchises
Police Court Fines
& Costs
Ser}i"ices & Sales
Highway Maintenance
Reimbursements
Gasoline Tax
Renta Is
Liquor Enforcement Tax
Dog Impounding
Concessions & Swimming
Pools
Engineering Fees
City Court
Total Receipts
Ac tua 1
91,352.70
551,478.40
48,762.32
41,568.41
29,455.96
44,048.20
38,750.00
100,405.72
54,966.50
7,237.36
5,225.00
1, 449 . 40
46,436.52
705.00
9,326.45
781. 00
11,210.11
39,488.65
10,687.63
Amount of
Actual Over
Budget Budget
42, 346. 98~ 49,005.72,
551,587.55
46,587.60
41,568.41
20,000.00
36,380.00
40,000.00
95,000.00
53,000.00
20,162.46
5,000.00
1,500.00
50,000.00
5,650.00
6,000.00
250.00
15,400.00
45,000.00
6,500.00
1, 041, 982. 63 1, 039, 586. 02
Total Accountability
Bl:dget Charges
(Sch. "1- B")
2,174.72
9,455.96
7,668.20
5,405.72
225.00
3,326.45
531. 00
2,396.61
1,133,335.33 1,OEU, 933.00 51,402.33
1,081,467.36 L081,933.00
Unencumbered Balances
12-31-58
Li..?,bilities 1--1-58
Unencurnbered Cash
12-31-58
Li,:;,bilities 12-31-58
Ca.3h Balance 12 -31- 58
51,867.97
32,408.22
19, 459. 75
48,403.27
67,863.02
51,867.97
Amount of
Actual Under
Budget
109. 15
1,250.00
12,925. 10
50.60
3,563.48
4,945.00
4, 189. 89
5,511.35
465.64
465.64
32
Schedule II 1- A"
CITY OF SALINA, KANSAS
GENERAL OPERATING FUND
DETAIL OF RECEIPTS FROM LICENSES, FEES AND PERMITS
AND COMPARISON WITH 1958 BUDGET
January 1, 1958 to December 31, 1958, Inclusive
Amount of Amount of
Actua lOve r Actual Under
Actual Budget Budget Budget
Cereal Malt Beverage 5,350.00 4,500.00 850.00
Retail Liquor Licenses 8,100.00 7,000.00 1,100.00
Wholesale Liquor Licenses 2,500.00 2,500.00
Amusement Devices 1, 750. 00 1,500.00 250.00
Public Dance Licenses 215.00 150. 00 65.00
Music Machine Licenses 1,207.50 1,200.00 ,. '7 ..5:0~
Miniature Pool Table and
Shuffle Board Licenses 1,732.50 1,100.00 632.50
Pool Hall & Bowling Alley Lie. 907.50 800.00 107. 50
Ska ting Rinks 100.00 50.00 50.00
Theatre & Opera House 375.00 375.00
Auction Sales & Auctioneer 150.00 100.00 50.00
Billboard Advertising 100.00 100.00
Concrete Construction 210.00 150.00 60.00
Electrician Licenses 646.00 750.00 104.00
Fireworks Dealer Lie. 1,100.00 500.00 600.00
Gas Fitters 135.00 100.00 35,00
Insurance Companies 450.00 400.00 50.00
Junk Dealer (Buyer & Collector) 301.00 301 , 00
Junk Dealer (Auto & Parts) 150.00 450.00 300.00
Pawnbrokers 750.00 600.00 150,00
Plumber Licenses 549.00 500.00 49,00
Taxicab Licenses 450.00 400.00 50,00
Taxicab Driver Licenses 410.00 300.00 110,,00
Street Advertising 126.00 75.00 51. 00
Truck Licenses 30.00 30.00
Vender, Peddler, Itinerant 95.00 50.00 45..00
Building Department 13,730.15 10,450.00 3,280.15
House Moving Permits 62.00 50.00 12,00
Food & Milk Licenses 1,363.80 1,400.00 36.20
Dog Licenses 1,032.75 800.00 232.75
Totals 44,048.20 36,380.00 7 , 668.20
--,
33
1- B
"
Ex.~ibit
KANSAS
CITY OF SALINA,
GENERAL OPERATING FUND
AND DISBURSEMENTS
1958 EXPENDITURES
DEPAR TMENT ANALYSIS OF
1958 BUDGET
1958 EXPENDITURES WITH
AND COMPARISON OF
Cash
sbursements
1958 Budget
D
Encumbrances
12-31-58
Totals
Budget
Expenditure
Actual
Outlay
Budget
Capital
Actual
Sundry
Actual Budget
& Supplies
Budget
Ma te ria Is
Actua 1
Services
Budget
Inclusive
Contractual
Actual
1958,
1958 to December 3
Services
Budget
Personal
Actua 1
1,
January
APPROPRIA TIONS
26
82
80
21
28
99
66
25
95
39
65
64
95
43
14
99
83
44
41
00
28,380
9,206
44,658
10,739
8,610
16,403.
2,677.
31,219.
202,987.
14,060.
62,575.
192,483.
100,415
133,405
17,125
40, 556
39,563
44,210
10,782
23,000
033.064,09
4,715.15
165.64
642.85
442.43
267.60
319.83
14.88
752.77
5,325.82
64.19
300.75
10,958,55
6,626.52
1,350.13
62.46
1,881.61
3,617.91
10,894.18
48.403.27
00
00
00
00
00
00
00
00
00
00
00
00
00
00
00
00
00
00
00
00
31,845
11, 050
49,080.
12,365.
8,270.
16,450.
2,725.
37,810.
210,933.
18, 170.
73,300.
206,395.
79,635.
143,500.
11,770.
39,060.
35,750.
67,100.
12,675.
14.050.
41
46
65
64
88
82
54
02
77
58
40
19
47
56
60
60
74
62
41
00
33,09-5
9,372
45,301
11,181
8,877
16,723.
2,692.
31,972.
208,313.
14, 124.
62,876.
203,442.
107,042.
134,755.
17,187.
42,438.
43, 181.
55, 104,
10,782.
23,000.
00
00
500.00
150.00
200.00
100,00
000.00
650.00
600
450
3
20
9
1
162,48
202.45
64.27
50
10
53
29
40
347.90
787
985
847
052
689
6
18,
11,
4,
150.00
450.00
25.00
25.00
25.00
25.00
100.00
25.00
825.43
86.85
175.00
00
55
00
00
90
00
10.
6.
9.
15,
61
5.000
400.00
4,800.00
1,550.00
50.00
200.00
1,335.00
10,465.00
175.00
4,290.00
19,600.00
15,035.00
9,300.00
2,200.00
2,500.00
268.67
912.60
814.42
225.00
486.68
64
27
00
18
37
25
13
03
30
097
787
78
045
084
406
105
909
437
4,
1,
4
22,
27,
11,
3,
2,
11
00
00
00
00
00
00
00
00
00
00
00
00
00
00
00
00
470
650
900.
275.
100.
950.
55.
450.
221.
570.
385.
195.
250.
200.
450.
235
3. ,
1,
4,
6,
1
2
8
2
6,
17,
4,
3,
4,
98
46
11
33
38
62
54
51
25
58
29
71
77
23
02
30
769
228.
855.
863.
175.
749.
112.
774.
448.
707.
226.
272.
766.
799.
320.
256.
31,
1,
3,
4,
1,
5,
1,
3,
19,
5,
4,
4,
5,
850.00
300.00
300.00
2
39
66
12.881
46
25.00
750.00
810.78
272.38
23.000.00
4,650.00
975.00
750.00
6,292.77
479.51
600.00
450.00
700.00
3,
1,
2,
16
24
707
101
3
1
00
00
00
00
00
00
00
00
00
00
00
00
00
00
00
00
00
00
00
00
375.
8,250.
38,480.
4,540,
8, 120.
14,300.
2,670.
33,500.
189,072.
15,200.
42, 500.
160,500.
58,675.
131,000.
9, 120.
22,300.
35,000.
37,000.
9, 500.
10,300.
500.00
7,626.00
36,156.49
4,439.62
8,477.50
14, 139.62
2,580.00
28,302.37
184,086.60
12,330.00
36,742.40
150,970.92
64,180.05
118,851.20
8,958.55
24,745.00
42,370.96
32,223.30
8,882.62
Schedule
1- a'
1- b"
1- c'
1- d'
1- e'
1- f"
1- g"
1- h"
1- i' f
1 ."
-J
l-k"
1- 1"
I-m'
1- n"
1-0
1- P
1- q
1- r
1- s
1- t
"
,
,
Department
Mayor & Com-
missioners
City Manager
Clerk & Treasurer
City Building
City Attorney
City Court
Police Court
Engineering
Fire
Inspection
Park
Police
Street
Garbage
Waste
Sewage Disposal
Street Lighting
Traffic & Parking
Swimming Pools
Airport
933.00
081
467.36
081
100.00
58
56.066.97
450.00
2.050.00
30.272.89
78,275.00
429.82
98,
106.00
113
134.48
110,
402.00
830
20
563
786,
Totals
34
Schedule "I - a II
CITY OF SALINA, KANSAS
GENERAL OPERATING FUND
DETAIL OF EXPENDITURES - MAYOR AND COMMISSIONERS
January 1, 1958 to December 31, 1958, Inclusive
Amount of Amount of
Actual Over Actual Under
Actual Budget Budget Budget
Personal Services - Salaries 500.00 375.00 125.00
Contractual Services
Traveling Expense 685.41 750.00 64.59
Contributions 3,120.00 620.00 2,500.00
Legal Advertising 373.30 1,500.00 1,126.70
Surety Bonds 37.50 100.00 62.50
Other 1,843.89 6,000.00 . 4., 1 56. 11
Revision of Ordinances 5,942.38 4,500.00 1,442.38
Traffic Survey 14,700.00 8,000.00 6,700.00
Aerial Spra ying 10,000.00 10,000.00
Firemen's Relief Assn.-Note 5,067.50 5,067.50
31,769.98 31,470.00 299.98
Sundry Expenditures
Organization Dues 825.43 825.43
Total Expenditures 33,095.41 31,845.00 1, 250. 41
I .
,
I
,
35
Schedule "1_ b"
CITY OF SALINA, KANSAS
GENERAL OPERATING FUND
DETAIL OF EXPENDITURES - CITY MANAGER
January 1, 1958 to December 31, 1958, Inclusive
Personal Services
Salaries - Department Heads
Salaries - Regular Employees
Salaries - Part Time
Employees
Professional
Total Personal Services
Contractual Services
Auto Use Allowance
Telephone & Telegraph
Traveling Expenses
Postage
Printing Office Forms
Surety Bonds
Social Security
Office Equipment Repairs
Total Contractual
Materials & Supplies
Office Supplies
Books & Periodicals
Total Materials & Supplies
SUQdry
Organization Dues
Capital Outlay
Furniture & Fixtures
Office Mechanical Equipment
Total Capital Outlay
Total Expenditures
Actua 1
Amount oJ Amount of
Actual Over Actual Under
Budget Budget Budget
5,745.00
1 ';1''' i'\;",n;G .,
, 'tri)~~4~~~
5,670.00
1,740.00
75.00
30,,00
111. 00
340.00
500.00
229.00
500.00
7,626.00
624.00
8,250.00
300.00 300.00
591. 32 750.00 158.68
151. 75 100.00 51.75
22.09 25.00 2.91
60.90 100.00 39.10
20.00 25.00 ,5.00
82.40 100.00 17.60
250.00 250.00
1,228.46 1, 650. 00 421. 54
108.. 17 200,00 91. 83
160.50 200.00 39.50
268.67 400.00 131.33
86.85 150.00 63.15
6.98 250.00 243,02'
155. 50 350.00 194. 50
162.48 600.00 437.52
9,372.46 11,050.00 1. 677.54
36
Schedule 111_ e"
crT Y OF SALINA, KANSAS
GENERAL OPERATING FUND
DETAIL OF EXPENDITURES, CITY CLERK AND CITY TREASURER
January 1, 1958 to December 31, 1958, Inclusive
Contractual Services
--t-elephone & Telegraph
Traveling Expenses
Postage
Printing Office Forms
Printing Election Supplies
Legal Advertising
Insurance & Surety Bonds
Sc)cial Security
:t<.epairs - Furniture &
Office Equipment
Othe r
Freight & Express
Total Contractual Services 3,855.31
Personal Services
Salaries - Officials &
Dept. Heads
Salaries -Reg. Employees
Salaries -Part Time
Employees
Audit
Judges & Clerks - City
Ele ction
Judges & Clerks - County
& State Election
Professional
Total Personal Services
~;
fl
i
t
I
i
[
!
i
Mvterials & Supplies
iJffice Supplies
Books & Periodicals
Election Supplies
Othe r
Total Materials & Supplies
Sundry
Organization Dues
Refunds
Total Sundry
Capital Outlay
Furniture & Fixtures
()ffice Mechanical Equip.
rota 1 Ca pi ta 1 Outla y
Total Expenditures
I
i
i
Actua 1
8,500.00
15,405.00
49.00
1,600.00
404.30
10,078.56
119.43
36,156.29
413.90
144.23
520.58
1,433.39
,rf3"1 ,,5,Q....
J.......'..,""..'<....'.'~."
470.74
604.13
80.84
2,684.77
1,039.64
797.31
390.88
4,912.60
45.00
130.00
175.00
47,45
155.00
202.45
45,301.65
Budget
9,480.00
15,000.00
1,000.00
2,000.00
10,000.00
1,000.00
38,480.00
450.00
100.00
500.00
1,500.00
500.00
100.00
450.00
450.00
350.00
100.00
400.00
4,900.00
1,250.00
300.00
2,500.00
750.00
4,800.00
450.00
450.00
100.00
350.00
450.00
49,080.00
Amount of
Actual Over
Budget
405.00
404.30
78.56
44.23
20.58
20,74
254. 13
1,434.77
739.64
112.60
130.00
Amount of
Actual Under
Budget
980.00
951.00
400.00
880.57
2,323.71
36.10
66.61
500.00
100.00
262.50
19.16
400 .00
1,044.69
1,702.69
359 . 12
405.00
275.00
52.55
195.00
247.55
3,778.35
37
Schedule "1- d"
CITY OF SALINA, KANSAS
GENERAL OPERATING FUND
DETAIL OF EXPENDITURES - CITY BUILDING
January 1, 1958 to December 31, 1958, Inclusive
Amount of Amount of
Actual Over Actual Under
Actua 1 Budget Budget Budget
Personal Services
Salaries - Regular
Employees 4,260.00 4, 140.00 120.00
Salaries - Part Time
Employees 179.62 300.00 120.38
Professional 100.00 100.00
Total Personal Services 4,439.62 4,540.00 100. 38
Contractual Services
Telephone &. Telegraph 4.50 75.00 10.50
Fire Insurance 1, 566. 35 2,000.00 433.65
Social Security 90.80 100.00 9.20
Gas 1,436.05 1,500.00 ~~,95
Electricity 532.30 500.00 32.30
VI a te r 235.30 300.00 64.70
Building Repairs 737.26 1, 500. 00 762.74
Furniture Repairs 234.00 200.00 34.00
Laundry &. Lowel Service 26.,77 100.00 73.23
Total Contractual Services 4,863.33 6,275.00 1,411.67
Materials &. Supplies
Tools 122.60 75.00 47.60
Janitor &. Toilet Supplies 1,191. 13 800.00 391. 13
Electrical Supplies 257.31 400.00 142.69
Lurnber 24.61 75.00 50.39
Pa in t 218.77 200.00 18.77
Total Materials &. Supplies 1,814.42 1,550,00 264.42
Capital Outlay
Furniture &. Equipment 64.27 64.27
Total Expenditures 11,181.64 ~~2, 36 5. 00 1,183.36
38
Schedule "1_ e"
CITY OF SALINA, KANSAS
GENERAL OPERATING FUND
DETAIL OF EXPENDITURES - CITY ATTORNEY
January 1, 1958 to December 31, 1958, Inclusive
.
~
I -
A c tua 1
~ " Personal Services
! Sa laries - Officials 4,037.50
.
r Salaries - Regular
! Employees 3,240.00
r
I Le ga 1 1,200.00
,
I Professional
i
~
[ Total Personal Services 8,477.50
,
Contractual Services
Traveling Expense 11. 50
Social Security 163.88
Total Contractual Services 17 5.38
Materials & Supplies
Office Supplies 225.00
Total Expenditures 8,877.88
i
,
! ~
~ :
Amount of Amount of
Actual Over Actual Under
Budget Budget Budget
3,900.00 137.50
3, 120.00 120.00
1,000,00 200.00
100,00 100.00
8,120.00 357. 50
100.00
11. 50
63.88
100.00
75.38
50.00
175.00
8,270.00
607.88
39
Schedule "1_ f'!
CITY OF SALINA, KANSAS
GENERAL OPERATING FUND
DETAIL OF EXPENDITURES - CITYCOUR T
January 1, 1958 to December 31, 1958, Inclusive
Amount of Amount of
Actual Over Actual Under
Actual Budget Budget Budget
Pers onal Services
Salaries - Officials &
Dept. Heads 12,775.00 12,600.00 175.00
Salaries - Part Time
Employees 1,364.62 1,200.00 164.62
Professional Services 500.00 500.00
Total Personal Services 14, 139.62 14,300.00 160.38
Contractual Services
Auto Use Allowance 764.43 764.43
Telephone & Telegraph 219.40 250.00 30.60
Traveling Expenses 63,00 OOOt..fOO 937.00
Pas tage 26.67 26.67
Printing Office Forms 398,45 400.00 1. 55
Surety Bonds 50.00 50.00
Social Security 277.67 2 50 . 00 27.67
Total Contractual Servicesl, 749.62 1,950.00 200.38
Material & Supplies
Office Supplies 399.88 150.00 249 . 88
Books & Periodicals 86..80 50.00 36.80
Total Materials & Supplies 486.68 200.00 286.68
Capital Expenditures
Furniture 347.90 347.90
Tctal Expenditures 16,723.82 l6,450.00 '2.7:l.. 8' 2
I
i,
40
Schedule "1_g"
CITY OF SALINA, KANSAS
GENERAL OPERATING FUND
DETAIL OF EXPENDITURES - POLICE COUR T
January 1, 1958 to December 31, 1958, Inclusive
Amount of Amount of
Actual Over Actual Under
Actua 1 Budget Budget Budget
Personal Services
Salaries of Officials 2,580.00 2,520.00 60.00
Legal 150.00 150.00
Total Personal Services 2,580.00 2,670.00 90.00
Contractual Service s
Traveling Expenses 49.46 49.46
Surety Bonds 5.00 5.00
Social Security 58.08 50.00 8.08
Total Contractual Services 112.54 55.00 57.54
Total Expenditures 2,692.54 2,725.00 32.46
41
Schedule "1- h"
CITY OF SALINA, KANSAS
GENERAL OPERATING FUND
DETAIL OF EXPENDITURES - ENGINEERING
January 1, 1958 to December 31, 1958, Inclusive
Pers onal Services
Sa laries - Officia Is &
Dept. Heads
Salaries - Regular
Employees
Salaries - Part Time
Employees
Professional
Actual
6,150.00
22,152.37
Total Personal Services 28,302.37
Contractual Services
Auto Use Allowance
Traveling Expenses
Postage
Blue Prints
Printing Office Forms
Legal Printing
Insurance - Motor Vehicles
Surety Bonds
Social Security
Repairs - Furniture & Equip.
Repairs - Motor Vehicles &
Tires
180.00
39.76
13.43
724.91
2.40
53. 14
554.29
87.00
119. 58
'l'otal Contractual Services 1,774.51
Materials & Supplies
Office Supplies
Books & Periodicals
Drafting & Engineering
Supplies
Motor Vehicle Fuel & Lub.
Motor Vehicle License Tags
Lumber & Lumber Products
Machinery & Equip. Parts
Motor Vehicle Parts & Tires
168.02
84.89
259 . 99
282.50
21.25
148.24
Total Materials & Supplies 1,097.64
132.75
S~ndary Expenditures
Organization Dues 10.00
Capital Outlay
Furniture - Office Equip. 787.50
Total Expenditures 31,972.02
Bu:~get
Amount of
Actua lOve r
Budget
6,000.00
26,000.00
150.00
500.00
1,000.00
33,500.00
200.00
150.00
13.43
800.00
100.00
50.00
60.00
15.00
600.00
175.00
300.00
2,450.00
250.00
50.00
34.89
450.00
175.00
10.00
25.00
75.00
300.00
1,335.00
107. 50
11. 2 ~I
123.24
25.00
500.00
37,810.00
287.50
Amount of
Actual Under
Budget
3,847,63
500.00
1,000.00
5,197.63
20.00
110.24
75.09
97.60
50.00
6.86
15.00
45.71
88.00
180.42
675.49
81.98
190.01
75.00
167.25
237.36
15.00
5,837.98
42
Schedule II 1- i"
CITY OF SALINA, KANSAS
GENERAL OPERATING FUND
DETAIL OF EXPENDITURES - FIRE DE PAR TMENT
January 1, 1958 to December 31, 1958, Inclusive
Personal Services
Salaries - Officials &:
Dept. Heads
Salaries - Regular
Employees
Medical Services
Professional
Total Personal
Services
Contractual Services
Auto Use Allowance
Telephone &: Telegraph
Traveling Expense
Postage
Printing Office Forms
Building Insurance
Motor V ehic Ie Insurance
Social Security
Gas Service
E ; ~:'2 '::~ t l' i c it Y
Vola t(~ y
E.uilding l{.e[Ja 1T'3
}'urniture &: Equip. Repairs
Machinery &: Equip. Repairs
Motor Vehicle Repairs
Radio Equipment Repairs
Fire Hydrant Rental
Laundrv &: Towel Service
Tota 1 C ontractua 1
Se rV1C e s
ivLderia Is &: Supplie s
Tools
Office Forms
Books &: Periodicals
Chemicals, Drugs, Etc.
Janitor &: Toilet Supplies
l'v1otor Vehicle Fuel, Etc,
Ser;ds Pla.nts fji Trees
Wearing Apparel
Electrical Supplies
Other
Actual
6,150.00
177,916.60
20.00
184,086.60
600.00
1,.049.15
218. 56
17 _ 10
320, 12
198.23
1,138,45
~ 1 ~'l n
) . \.J V
ZE-4.45
69.24
100.24
30,38
59 h . 75
246.58
5,448.25
201. 42
262.75
115. 20
93. 17
1,014.63
703.40
3. 10
[:\,031.94
349. 10
76 s. 10
Budget
6,000.00
177,672.00
5,400.00
189,072.00
600.00
1, 140.00
250.00
40.00
35.00
700.00
720.00
230.00
1, 306.00
750.00
450.00
350.00
125.00
175.00
250.00
125.00
825.00
150.00
8,221. 00
300.00
200.00
90.00
450.00
450.00
750.00
200.00
5,000.00
325,00
375.00
Amount of
Actual Over
Budget
Amount of
Actual Under
Budget
150.00
244.60
20.00
5,400.00
4,985 40
90.85
3 1. 44
22.90
35.00
700.00
399.88
31.77
167.55
151.00
185.S;J
31)0.00
55.76
74.76
219.62
125.00
228.25
96.58
2,772,75
98.58
62.75
25.20
356.83
564.63
46.60
196,')0
31.94
24. 10
390, 10
(Continued on next page)
i -
,
Materials & Supplies (Cont.)
Machinery & Equip. Parts
Motor Vehicle Parts
Motor Vehicle Tires
Paint & Painting
Materials
Photographic Supplies
Radio Parts
Welding Supplies
Other
43
Schedule "1- i" (C ont. )
Actual
Amount of
Actual Over
Budget
Amount of
Actual Under
Budget
Budget
392.20
755.05
428.58
275,00 117,20
800.00 44.95
500.00 71.42
300.00 79.85
512.19
50.00 50.00
400.00 95.09
444.20
10,465.00 l,322.27
25.00 18.45
220.15
512.19
495.09
444.20
Total Materials & Supplies 11,787.27
Sundry Expenditures
Organization Dues
C~pital Outlay
Fire Fighting Equipment
Furniture & Fixtures
Garage Equipment
Trucks
Total Capital Outlay
Total Expenditures
6.55
3,394.56 2,500.00 894.56
673.49 450.00 223.49
~99..30 200.00 699.30
2,017.75 2,017.75
6,985.10 3,150.00 3,835.10
208,313.77 2:0,933.00 2,619.23
44
Schedule "l - j"
CITY OF SALINA, KANSAS
GENERAL OPERATING FUND
DETAIL OF EXPENDITURES - INSPECTION
January 1, 1958 to December 31, 1958, Inclusive
Amount of Amount of
Actual Over Actual Under
Actual Budget Budget Budget
Personal Services
Salaries - Regular Employees 12,330.00 14,610.00 2,280.00
Professional 590.00 590.00
Total Personal Services 12,330.00 15,200.00 2,870.00
Contractual Services
Auto Use Allowance 1,281.00 1,265.00" 16.00
Traveling Expenses 22.22 50.00 27.78
Postage 10.44 150.00 139. 56
Printing Office Forms 128.35 700.00 571. 65
Surety Bonds 5.00 5.00
Social Security 260.57 300.00 39.43
Repairs to Furniture 100.00 100.00
Total Contractual Services 1,707.58 2,570.00 862.42
N~~,terials & Supplies
Office Supplies 33.45 100.00 66.55
Books & Periodicals 75.00 75.00
Electrica 1 Supplies 44.55 44.55
Total Materials & Supplies 78.00 175.00 97.00
S~:'ldry Expenditures
Organization Dues 9.00 25.00 16.00
Capital Outlay
Furniture 200.00 200.00
Total Expenditures 14, 124. 58 18,170.00 4,045.42
45
Schedule 1'1- k'l
CITY OF SALINA, KANSAS
GENERAL OPERATING FUND
DETAIL OF EXPENDITURES - PARK DEPAR TMENT
January 1, 1958 to December 31, 1958, Inclusive
Personal Services
Salaries - Officials & Dept.
Heads
Salaries - Regular
Employees
Salaries - From Other
Depts.
Salaries - Part Time
Employees
Professional
Total Personal Services
Contractual Services
Auto Use Allowance
Telephone & Telegraph
Traveling Expenses
Printing Office Forms
Motor Vehicle Insurance
Social Security
C;as
Electricity
Building Repairs
Machinery & Equipment
Repairs
Motor Vehicle & Tire
Repairs
Total Contractual Services
N~.0terials & Supplies
Tools
Books & Periodicals
Chemicals, Drugs, Etc.
Janitor & Toilet Supplies
Motor Vehicle Fuel, Etc.
Motor Vehicle License Tags
F~e c rea tiona 1 Supplie s
Blue Jay Park
Seeds, Plants & Trees
Other
Electrical
Lumber, Etc.
Machinery & Equip. Parts
Motor Vehicle & Tire Parts
Actual
Amount of
Actual Over
Budget Budget
Amount of
Actual Under
Budget
6,137.50 6,000.00
19,079.60 22,500.00
500.00
11,446.30 13,000.00
79.00 500.00
36,742.40 42,500.00
20.00
154. 93
96.04
781. 49
203.83
594. 48
1,182.36
164.39
28.77
60.00
200.00
100.00
25.00
200.00
750.00
150.00
300.00
4,000.00
400.00
200.00
3,226.29 6,385.00
77.57
39.95
596.84
60.00
84.16
783.74
260.63
326.88
88.03
923.08
423.98
165.81
150.00
25.00
100.00
100.00
720.00
70.00
17 5.00
600.00
600.00
250.00
100.00
300.00
450.00
350.00
13 7. 50
3,420.40
500.00
1,533.70
421. 00
5,757.60
40.00
45.07
100.00
25.00
103.96
31.49
53.83
294.48
2,817.64
235.61
171. 23
3, 158. 71
72.43
25.00
100.00
60.05
123.16
10.00
90.84
183.74
339.37
76.88
11.97
623.08
26.02
184.19
(Continued on next page)
46
Schedule "1_ k"( Cont. )
Actual
Amount of
Actual Over
Budget Budget
Materials & Supplies (Cont.)
Paint, Etc. 206.14 300.00
Sand, Gravel, Etc. 8.37 8.37
-
Total Materials & Supplies 4,045.18 4,290.00
Sundry Expenditures
Organization Dues 15.00 25.00
C,~pital Outlay
Buildings 242.08 242,08
Mowers 2,504,47 2,500.00 4,47
Recreational Equipment 100.98 2,000.00
Tyucks 1,600.00
Landscape Improvement 16,000.00 14,000,00 2, 000. O(~
rota 1 Ca pi ta 1 Outla y 18,847.53 20,100.00
TotJ..l Expenditures 62,876.40 73,300.00
Amou.nt of
Actua:l Under
Budget
93.86
244.82
10.00
1,899.02
1,600,00
1,252.47
10,423.60
47
Schedule "1- I"
CITY OF SALINA, KANSAS
GENERAL OPERATING FUND
DETAIL OF EXPENDITURES - POLICE DEPAR TMENT
January 1, 1958 to December 31, 1958, Inclusive
Personal Services
Salaries - Officials &
Dept. Heads
Salaries - Regular
Employees
Salaries - Part Time
Employees
Medical
P:cofessional
Total Personal Services
Actual
6,150.00
Amount of
Actual Over
B~pget Budget
6,000.00
128,261.42 137,000.00
15,990.00
222.65
346.85
150.00
12,000.00 3,990.00
500.00
5,000.00
150,970.92 160,500.00
Contractual Services
Auto Use Allowance
Telephone & Telegraph
Traveling Expenses
Postage
Feeding Pris oners
Hospitalization
Blue Prints &
Photography
Printing Office Forms
Legal Advertising
J\I1otor Vehicle Insurance
Surety Bonds
Social Security
Electricity
Building Repairs
Furniture & Equip. Repairs
Machinery & Equip.
Repairs
Motor Vehicle & Tire
Repairs
Motor Vehicle Wash. &Lub.
Laundry & Towel Service
1,550.25
2,299.83
590.28
423.59
2,253.34
19.40
1,474.54
370.70
628.31
640.20
833.81
400.80
83.27
7,258.30
436.02
10.07
Total Contractual Services 19,272.71
Materials & Supplies
Tools
'Office Supplies
Books & Periodicals
Chemicals, Drugs, Etc.
.~nimal Food
Janitor & Toilet Supplies
339.09
2, 116. 59
588.00
18. 17
231. 85
176.47
1,800.00
1,750.00
1,700.00
500.00
2,750.00
50.00
300.00
700.00
30.00
500.00
15.00
350.00
500.00
250.00
150.00
250.00
549.83
774.54
278.31
140.20
583.81
250.80
5,300.00 1,958.30
250.00 186.02
50.00
17,195.002,077.71
100.00
2,500,00
350.00
75.00
200.00
100.00
239.09
238,00
31. 85
76.47
Amount of
Actual Under
Budget
8,738.58
277.35
4,653.15
9,529.08
249 . 7 5
1,109.72
76.41
496.66
50.00
280.60
30.00
129.30
15.00
166.73
39.93
383,41
56.83
(Continued on next page)
Materials & Supplies (Cont.)
Motor Vehicle Fue 1 & Oil
Motor Vehicle License Tax
Wearing Apparel
Othe r
Electrical Parts
Machinery & Equip. Parts
Motor Vehicle Parts
Motor Vehicle Tires
Pa in t
Photographic Supplies
Radio Parts
Total Materials & Supplies
SUEldry Expenditures
Organization Dues
c;apita 1 Outla y
Automobiles & Motorcycles
l'''u.rniture & Fixtures
H.adio Equipment
Total Capital Outlay
TCl~;al Expenditures
48
Schedule 11-1"(Cont. )
Amount of Amount of
Actual Over Actual Under
Actual Budget Budget Budget
9,213.22 7,500.00 1,713.22
92.07 100.00 7.93
4,199.36 4,500.00 300.64
427.42 500.00 72.58
221. 70 50.00 171. 70
200.97 100.00 100.97
2,027.22 1,500.00 527.22
1,363.22 1,000.00 363.22
161. 62 25.00 136.62
707.40 ..:500.. 00 207.40
500.00 500.00
22,084.37 19,600.00 2,484.37
61. 90 100.00 38.10
9,000.00
2,052:.29
1,500.00
1,302.29
7,500.00
750.00
750.00
750.00
11,052.29
9,000.00
2,052.29
203,4.42,19 206,395.00
2,952.81
49
Schedule II 1- mil
CITY OF SALINA, KANSAS
GENERAL OPERATING FUND
DETAIL OF EXPENDITURES - STREET DEPARTMENT
January 1, 1958 to December 31, 1958, Inclusive
,
i
,
! -
,
,
Amount of Amount of
Actual Over Actual Under
Actual Budget Budget Budget
Pers onal Services
Salaries - Regular
Employees 63,358.85 55,075.00 8,283.85
Sa la rie s - Part Time
Employees 1,500.00 1,500.00
Medica 1 628.00 600.00 28.00
Professional 193.20 1,500.00 1,306.80
Total Personal Services 64,180.05 58,675.00 5,505.05
Contractual Services
Telephone & Telegraph 167.08 150.00 17.08
Printing Office Forms 200.00 200.00
Motor Vehicle Insurance 422.53 1,000.00 577.47
Social Security 1,418,82 900.00 518.82
Gas Service 468.50 450.00 18.50
Electricity 59.53 75.00 15.47
.i1ITater 176.55 200.00 23.45
Building Repairs 379.77 100.00 279.77
E'urniture & Office Equip.
Repairs 5.50 50.00 44.50
Machinery & Equipment
Repairs 1,965.14 400.00 1,565.14
~"10tor Vehicle & Titre
Repairs 516.50 325.00 19 1. 50
Sewer Repairs 100.00 100.00
;3treet, Sidewalk &
Bridge Repairs 99.85 200.00 100.15
.Machinery Rent 87.00 50.00 37.00
:Motor Vehicles Rent 50.00 50.00
Total Contractual Services 5,766.77 4,250.00 1,516.77
.rv'1c:~ te ria 1 s & Supplies
Tools 198.28 400.00 201.72
Office Supplies 50.00 50.00
Janitor & Toilet Supplies 19 1. 44 35.00 156.44
:,:vlotor Vehicle Gas & Oil 7,123.61 4,050.00 3,073.61
-"1otor Vehicle License
Tags 355.00 300.00 55.00
Other 789. 19 400.00 389.19
A.sphalt & Road Oil 3,138.03 1,500.00 1,638.03
Cement 663.03 400.00 263.03
Electrical Parts 67.77 50.00 17.77
1-1.1. r d wa r e 82.90 50.00 32.90
Lumber .',3(;).6.. 8 5 300.00 6.85
(Continued on next page)
, -
,
r
Materials & Supplies (Cont.)
Machinery Parts
Metals
Motor Vehicle Parts
Motor Vehicle Tires
Paint
Sand, Gravel, Etc.
Sewer Pipe & Tile
Sweeper Parts
VVelding Materials
Actual
3,426.30
374.50
1, 759. 54
1,165.80
116.32
3,084.78
8.40
4,420.21
134.30
Budget
1,300.00
100.00
1,000.00
1,250.00
100.00
1,500.00
50.00
2,000.00
200.00
Total Materials & Supplies 27,406.25 15,035.00
S1.~_n.dry Expenditures
Organization Dues
Transfer to Street
Machinery
Total Sundry Expendi-
tures
Cc~:pital Outlay
Garage Equipment
Trucks
Street Equipment
:3treet & Sidewalk
Improvement
Total Capital Outlay
Total Expenditures
5,000.00
5,000.00
14.24
1, 435.31
3,019.90
219.95
25.00
25.00
700.00
700.00
250.00
4,689.40 1,650.00
107,042.47 79,635.00
50
Schedule "1_ m"(Cont. )
Amount oJ
Actual Over
Budget
Amount of
Actual Under
Budget
2,126.30
274.50
759. 54
16.32
1,584.78
84.20
41.60
2,420.21
65.70
12,371.25
25.00
5,000.00
4,975.00
685.76
1, 435. 31
2,319.90
30.05
3,039.40
27,407.47
51
Schedule "1- nil
CITY OF SALINA,. KANSAS
GENERAL OPERATING FUND
DETAIL OF EXPENDITURES - GARBAGE DEPAR TMENT
January I, 1958 to December 31, 1958, Inclusive
Personal Services
Salaries - Regular
Employees
Medical
Professional
Total Personal Services
Contractual Services
Telephone & Telegraph
Motor Vehicle Insurance
Socia 1 Security
Machinery Repairs
Motor Vehicle Repairs
Motor Vehicle Tire
Repairs
Actual
118,836.20
11.00
4.00
118,851.20
135.00
264. 11
2,670.86
1,092.38
343. 18
293.70
Total Contractual Services 4, 799.23
Materials & Supplies
Tools
Office Supplies
Motor Vehicle Fuel
Motor Vehicle License
Tags
Other
Machinery Parts
Motor Vehicle Parts
Motor Vehic1e Tire s
Total Materials &
Supplie s
Total Expenditures
183.51
5.95
6,836.95
445.00
230.56
662.21
1,285.97
1,454.98
Budget
125,500.00
500.00
5,000.00
131,000.00
400.00
2,000.00
100.00
200.00
500.00
3,200.00
100.00
6,000.00
500.00
50.00
650.00
1,000.00
1,000.00
11,105.13 9,300.00
134,755.56 143,500.00
Amount of
Actual Over
Budget
135.00
670.86
992.38
143, 18
1,599.23
83.51
5.95
836.95
180.56
12.21
285.97
454.98
1,805.13
Amount of
Actual Under
Budget
6,663.80
489.00
4,996.00
12, 148.80
13 5. 89
206.30
55.00
8,744.44
52
Schedule "1_ 0"
CITY OF SALINA, KANSAS
GENERAL OPERATING FUND
DETAIL OF EXPENDITURES - WASTE DISPOSAL
January 1, 1958 to December 31, 1958, Inclusive
Personal Services
Salaries - Regular
Employees
Salaries - Other
Departments
Total Personal Services
Contractual Services
Equipment Insurance
Social Security
Equipment Repairs
Total Contractual
Services
M<3:terials &: Supplies
Motor V ehic Ie Fue 1
Machinery &: Equip. Parts
Sa nd Rock, Etc.
Total Materials &:
Supplies
Total Expenditures
Actua 1
8,958.55
8, 958. 55
189.06
4,130.96
4, 320.02
721. 65
3, 173. 09
14.29
3,909.03
17,.187.60
Budget
8,820.00
300.00
9,120.00
50.00
150.00
250.00
450.00
500.00
1,500.00
200.00
2,200.00
ll,770.00
Amount of
Actua lOve r
Budget
Amount of
Actual Under
Budget
138,55
300.00
161. 45
50.00
39.06
3,880.96
3,870.02
221. 65
1,673.09
185,71
1,709.03
5,417.60
53
Schedule "I - p"
CITY OF SALINA, KANSAS
GENERAL OPERATING FUND
DETAIL OF EXPENDITURES - SEWAGE DISPOSAL
January 1, 1958 to December 31, 1958, Inclusive
Personal Services
Salaries - Regular
Employees
Salaries - Part Time
Employees
Professional
Total Personal Services
Contractual Services
Au~o Use Allowance
Telephone & Telegraph
Printing Office Forms
Building. Insurance
Motor Vehicle Insurance
Social Security
Gas
Electricity
Water
Building Repairs
Motor Vehicle Repairs
Motor Vehicle Tire
Repairs
Waste Collection & Disposal
Machinery & Equip. Repairs
Ac tua 1
Budget
Amount of
Actual Over
Budget
Amount of
Actual Under
Budget
24,745.00 21,300.00
3,445.00
500.00
500.00
500.00
500.00
24,745.00 22,300.00
475.00
289.38
39.00
196.32
17. 15
555.51
900.24
11,756.07
115.05
57.26
125.00
730.32
Total Contractual Services 15, 256.30
Mi.lterials & Supplies
Tools
Books & Periodicals
Chemicals, Drugs, Etc.
J<:Hlitor & Toilet Supplies
!\10tor Vehicle Fuel
Atlotor Vehicle License Tags
Electrical Parts
Machinery & Equip. Parts
:Motor Vehicle Parts & Tires
Paint
Sand, Rock, Etc.
'Total Materials & Supplies
Sundry Expenditures
Organization Dues
Total Expenditures
40.82
151.35
27.76
505.78
15.00
32.41
1,012,37
40.96
152.83
458.02
2,437.30
42,438.60
2,445.00
600.00
375.00
50.00
196.32
60.00
400.00 155.51
75.00 825.24
11,000.00 756.07
75.00
450.00
75.00 40.05
50.00 7.26
450.00
575.00 155.32
14,235.00 1,021.30
125.00
85.62
11.00
42.85
75.00
450.00
325.00
75.00 34.18
15.00 15.00
200.00 48.65
25.00 2.76
450.00 55.78
10.00 5.00
100.00 67.59
1,250.00 237.63
17 5.00 134.04
200.00 47.17
458.02
2,500.00 62.70
25.00 25.00
3 'J, 060 . 00 3,378.60
54
Schedule" 1- q"
CITY OF SALINA, KANSAS
GENERAL OPERATING FUND
DETAIL OF EXPENDITURES - STREET LIGHTING
January 1, 1958 to December 31, 1958, Inclusive
Actual
Budget
Amount of
Actual Over
Budget
Amount of
Actual Under
Budget
, ~
Contractual Services
Electricity
42,370.96 35,000.00
7,370.96
Sundry
Charges to Accounts
Receivable
810.78 750.00
60.78
Total Expenditures
43,181. 74 35,750.00
7,431. 74
55
Schedule "1-,-1"11
CITY OF SALINA, KANSAS
GENERAL OPERATING FUND
DETAIL OF EXPENDITURES - TRAFFIC AND PARKING
January 1, 1958 to December 31, 1958, Inclusive
Personal Services
Salaries - Regular
Employees
Salaries - Other Depts I.
Employees
Professional
Total Personal Services
Contractual Services
Auto Use Allowance
Traveling Expenses
Printing Office Forms
Social Security
Zlectricity
:\tlachinery & Equip. Repairs
Motor Vehicle Repairs
Radio Equipment Repairs
Traffic Light Repairs
Total Contractual Repairs
Materials & Supplies
Tools
Signs
Electrical Traffic Light
Parts
~\!1otor Vehicle Parts
Paint
Radio Parts
Parking Meter Parts
Other Repairs
Total Materials & Supplies
Capita 1 Outlay
Land & Buildings
J\1otorcyc les
Signs
Traffic Control Equipment
Total Capital Outlay
Ac tua 1
Budget
23,170.14 30,000.00
6, 527. 10
2,526.06
5,OOQ,..00
2,000,00
32,223.30 37,000.00
372.00
118.87
354.32
2,811.78
50.19
3,707.16
9.52
956. 78
1,165.86
2.73
3,131,23
548.42
390.40
87.83
6,292.77
2,289.78
10, 591. 61
425.00
125.00
25.00
300.00
2,000.00
500.00
25.00
100.00
100.00
3,600.00
50.00
1,500.00
1,000.00
1,000,00
400.00
600.00
100.00
4,650.00
15,000.00
750.00
600.00
5,500.00
Total Expenditures
12,881.39 21,850.00
55, 104.62 67, 100.00
Amount of
Actual Over
Budget
1 , 527. 10
526.06
54.32
811.78
107. 16
165.86
2.73
2, 131. 23
148.42
1,642.77
1,689.78
5,091.61
Amount of
Actual Under
Budget
6,829.86
4,776.70
53.00
6.13
25.00
500.00
25.00
100.00
49.81
40.48
543.22
209.60
12. 17
15,000.00
750.00
8,968.61
11,995.38
56
Schedule "1- s"
CITY OF SALINA, KANSAS
GENERAL OPERATING FUND
DETAIL OF EXPENDITURES - SWIMMING POOLS
January 1, 1958 to December 31, 1958, Inclusive
Personal Services
Salaries - Regular
Employees
Salaries - Other Depts.
Total Personal Services
Contractual Services
'Ie lephone & Telegraph
Traveling Expenses
Printi ng & Binding
Social Security
Gas Service
Electricity
Building Repairs
Machinery & Equip.
Repairs
Laundry & Towel Service
Total Contractual
Services
M2,terials & Supplies
Tools
Office Supplies
Chemicals, Drugs, Etc.
Janitor & Toilet Supplies
Recreational Supplies
Electrical Parts
Machinery & Equip. Parts
Paint
Actual
8,882.62
8,882.62
15.36
199.99
27.75
275.60
530.38
46.14
6.02
1,101.24
49.04
12.75
128. 19
69.85
127.38
92.30
Total Materials & Supplies 479.51
Sund::y Expenditures
Sales & Admission Taxes 272.38
Capital Outlay
Equipment 46.66
Total Expenditures 10,782.41
Budget
Amount oJ
Actual Over
Budget
9,000.00
500.00
9,500.00
25.00
15.36
75.00
200.00
50.00
600.00
300.00
230.38
100.00
100.00
1,450.00
2.5.00
50.00
400.00
50.00
50.00
50.00
50.00
300.00
975.00
24.04
19.85
77.38
450.00
300.00
12,675.00
Amount of
Actual Under
Budget
117. 38
500.00
617.38
25.00
75.00
.01
22.25
324.40
53.86
93.98
348.76
37.25
271,81
50.00
50.00
207.70
49 5. 49
177.62
253.34
1,892.59
57
Schedule "1_ t"
CITY OF SALINA, KANSAS
GENERAL OPERATING FUND
DETAIL OF EXPENDITURES - AIRPORT
January 1, 1958 to December 31, 1958, Inclusive
A c tua 1
Budget
Amount of
Actual Over
Budget
Amount of
Actual Under
Budget
Personal Services
Salaries - Other Depts.
Professional
300.00
10.000.00
300.00
10,000.00
Total Personal Services
10,300.00
10,300.00
Contractual Services
Building Insurance
Gas
Electricity
Building Repairs
Machinery &: Equip.Repairs
450.00
100.00
850.00
650.00
650.00
450.00
100.00
850.00
650.00
650.00
Total Contractual
Services
2,700.00
2,700.00
Materials &: Supplies
Electrical Parts
Machinery &: Equip. Parts
Paint
550.00
100.00
100.00
550.00
100.00
100.00
Total Materials &: Supplies 750.00
750.00
Sundry Expenditures 23,000.00
23,000.00
Capital Outlay
Landscape Improvement 300.00
300.00
I!
, '
.
, .
Total Expenditures
23,000.00
14,050.00
8,950.00
58
Schedule "2"
CITY OF SALINA, KANSAS
MEMORIAL HALL FUND
STATEMENT OF RECEIPTS, DISBURSEMENTS AND BALANCES
AND COMPARISON WITH THE 1958 BUDGET
January 1, 1958 to December 31, 1958, Inclusive
I -
Balance January 1, 1958
Receipts
Ad Valorem Taxes
Sales Tax
Office Space Rentals
Auditorium Rentals
Concessions
Furniture Rental
Sale of Commodities
Public Address &
Timekeeper
Total Receipts
Total Accountability
Disbursements
Personal Services
Sa laries - Regular
Employees
Salaries - Part Time
Employees
Professional
Total Personal Services
Contractual Services
Telephone & Telegraph
Building Insurance
Social Security
Gas
Electricity
Wa te r
Building Repairs
Furniture & Equip.
Repairs
Total Contractual Services
Materials & Supplies
Tools
Janitor & Toilet Supplies
Seeds, Plants, Etc.
Actual
5,787.60
9,457.80
827.40
890.38
2,605.00
157.40
146.00
403.00
Budget
116.29
9 , 441. 3 1
827.40
240.00
2,500.00
200.00
25.00
600.00
14,486.98 13,833.71
20,274.58 13,950.00
3, 946. 25
148.00
27.00
4,121.25
1 57 . 40
26.13
92.28
1,257.05
272.76
195.60
5,198.01
265.94
7, 465. 1 7
34.26
134.87
5,700.00
300.00
100.00
6,100.00
200.00
100.00
1,350.00
450.00
275.00
3,375.00
500.00
6,250.00
50.00
200.00
50.00
Amount of
Actual Over
Budget
Amount of
Actual Under
Budget
5,671.31
16.49
650.38
105.00
42.60
146.00
25.00
197.00
653.27
6,324.58
1,753.75
152.00
73.00
1,978.75
42.60
26.13
7.72
92.95
177.24
79.40
1,823.01
234.06
1,215.17
15.74
65.13
50.00
(Continued on next page)
Materials & Supplies (Cont.)
Electrical Parts
Hardware
Paint
I c
!
I
.
f
I
j
f
Total Materials & Supplies
Sundry Expenditures
Public Address System
Capital Outlay
Furniture & Fixtures
Total. Disbursements
Balance December 31, 1958
Liabilities - 1-1-58
Paid 1958
Liabilities - 12-31-58
Cash Balance Dec. 31, 1958
Actual
42.55
34.45
59.59
305.72
281. 00
251. 00
Budget
100.00
100.00
500.00
600.00
500.00
7,850.44
12,424.14 13,950.00
1,627.28
6,223.16
5,306.91
11,530.07
59
Schedule "2" (Cont. )
Amount of
Actual Over'
Budget
34.45
7,850.14
Amount of
Actual Under
Budget
57.45
40.41
194.28
319.00
249.00
1,525.86
60
Schedule "3"
CITY OF SALINA, KANSAS
GENERAL AND SPECIAL IMPROVEMENT FUND
STATEMENT OF RECEIPTS, DISBURSEMENTS AND BALANCES
AND COMPARISON WITH 1958 BUDGET
January 1, 1958 to December 31, 1958, Inclusive
Disbursements
Street Surfacing
Amount of Atnount of
Actual Over Actual Under
Actual Budget Budget Budget
1,150.37 618,02 532.35
44,519.06 44,381.98 13 7,08
45,669.43 45,000.00 669.43
-
-
45,000.00 45,000.00
669.43 669.43
Balance January 1, 1958
Receipts
Tangible Taxes
Total Accountability
Balance December 31, 1958
61
Schedule "4"
CITY OF SALINA, KANSAS
GENERAL IMPROVEMENT FUND
STA TEMENT OF RECEIPTS, DISBURSEMENTS AND BALANCES
AND COMPARISON WITH 1958 BUDGET
January 1, 1958 to December 31, 1958, Inclusive
Balance January 1, 1958
Receipts
Tangible Taxes
Sales Tax
Weed Cutting
Total Receipts
Total Accountability
Disburs ements
Personal Services
Salaries - Regular
Employees
Salaries from other
Departments
Salaries - Part Time
Employees
Engineer & Architec-
tural Services
Medical
Total Personal Services
Contractual Services
Social Security
Building Repairs
Machinery & Equip.
Repairs
Motor Vehicle & Tire
Repairs
Sewer Repairs
Street, Sidewalk &
Bridge Repairs
Machinery Rent
Motor Vehicle Rent
Total Contractual Services
.
~aterials & Supplies
Tools
Motor V ehic Ie Fue 1
Asphalt & Road 0;.1
Actual
2,303.22
39,411.73
3,628.63
462.50
43,502.86
45,806.08
Budget
209.21
39,312.16
3,628.63
250.00
43,190.79
43,400.00
4,830.23 3,750.00
28,856.55 24,000.00
70.48
5.00
700.00
33,762.26 28,450.00
743.78
618.80
2,762.00
1,105.41
6.00
5,235.99
4.75
99.82
700.00
2,500.00
2,000.00
700.00
300.00
2,000.00
500.00
8,700.00
100.00
500.00
700.00
Amount of
Actual Over
Budget
Amount of
Actual Under
Budget
2,094.01
99.57
212.50
312.07
2,406.08
1,080.23
4,856.55
700.00
70.48
5.00
5,312.26
43.78
1,881.20
762.00
700.00
300.00
894.59
500.00
6.00
3,464.01
95.25
500.00
600. 18
(Continued on next page)
Actual
Budget
Materials & Supplies (Cont.)
Bricks & Masonry
Cement
Hardware
Lumber
Machinery & Equip.
Pa rts
Meta Is
Motor Vehicle Tires
Paint
Sand, Gravel, Etc.
Sewer Pipe & Tile
Other Repairs
Total Materials &
Supplies
Sundry Expenditures
Refunds
Total Disbursements
Ba lance December 31,1958
LL:.bilities 1-1-58-
P:Lid 1958
Lia bilities - 12 -31- 58
200.00
500000
17094 200.00
1,310.90 1,000.00
28.81 1,000.00
143.50 200.00
200.00
360095 150.00
1,188.84 1,200.00
200.00
978.12 50.00
4,133063 6,200.00
27.00 50.00
43,158088 43,400.00
2,647.20
1,377.26
1,269.94
3,072098
Cash Balance Dec. 31, 1958 4,342.92
62
Schedule "4"( Cont. )
Amount of
Actual Over
Budget
310.90
210.95,
928.12
2,647.20
Amount of
Actual Under
Budget
200.00
500.00
182.06
971.19
56.50
200.00
11. 16
200.00
2,066.37
23.00
241. 12
63
Schedule "5"
CITY OF SALINA, KANSAS
CEMETERY FUND
STATEMENT OF RECEIPTS, DISBURSEMENTS AND BALANCES
AND COMPARISON WITH 1958 BUDGET
January 1, 1958 to December 31, 1958, Inclusive
Amount of Amount of
. Actual Over Actual Under
f
I Ac tua 1 Budget Budget Budget
I -
Balance January 1, 1958 2,200.98 1,373,27 827.71
Receipts
Tangible Taxes 7,037.85 7,031.67 6. 18
Sales Tax 685.06 685.06
Burial & Removal Fees 2,810.00 ;~, 700.00 110.00
Grave Marker Permits 81.00 50.00 31.00
Interest 225.00 75.00 150.00
Title Transfer Fees 10.00 10.00
Upkeep Services 105.00 150.00 45.00
Sale of Com.modities 22.50 22.50
Sa Ie of Lots 935.00 350.00 585.00
Sale of Grave Space 300.00 150.00 150.00
Reimbursements 10.20 10.20
Total Receipts 12,221.61 11,201.73 1,019.88
Total Accountability 14,422.59 12,575.00 1,847.59
Dis burs ements
Personal Services
Salaries - Regular
Employees 11,161.20 9,780.00 1,381. 20
Salaries - Other
Departments 500.00 500.00
Salaries - Part Time
Employees 275.40 500.00 224.60
Total Personal Services 11,436.60 10,780.00 656.60
Contractual Services
Telephone & Telegraph 161. 45 175.00 13.55
Printing Office Forms 25.00 25.00
Legal Printing 20.70 10.00 10.70
Motor Vehicle Insurance 20.58 25.00 4.42
Social Security 255.94 200.00 55.94
Wa te r 92.40 75.00 17.40
Building Repairs 100.00 100.00
Machinery & Equip.
Repairs 11. 50 100.00 88.50
Motor Vehicle & Tire
Repairs 75.00 75.00
Total Contractual Services 562.57 785.00 222.43
(Continued on next page)
Materials &: Supplies
Tools
Fue 1 &: Lubrica nts
Motor Vehicle Fuel
Motor Vehicle License
Tags
Seeds, Plants, Etc.
Machinery &: Equip. Parts
Motor Vehicle Parts &:
Tires
Paint
Sand, Gravel, Etc.
Total Materials &: Supplies
Sundry Expenditures
Refunds
~apital Outlay
Machinery &: Equipment
Landscape &: Improvements
Total Capital Outlay
Total Disbursements
Balance Dec. 31, 1958
Liabilities - 1-1-58
Li,lbilities - 12-31-58
Cash Balance Dec. 31, 1958
Actual
16.80
182.57
15.00
34.34
27.83
276.54
125.00
39.20
75.00
114.20
12,514.91
1,907.68
112.57
1, 795. 11
66.08
1,861.19
Budget
Amount of
Actual Over
Budget
50.00
25.00
150.00 32.57
10.00 5.00
25.00
34.34
150.00
50.00
50.00
510.00
125.00
300.00
200.00
500.00
12, 575.00
1,907.68
64
Sche dule II 5"( C ont. )
Amount of
Actual Under
Budget
33.20
25.00
25.00
122. 17
50.00
50.00
233.46
260.80
125.00
385.80
60.09
65
Schedule "6"
CITY OF SALINA, KANSAS
CIVIL DEFENSE FUND
STATEMENT OF RECEIPTS, DISBURSEMENTS AND BALANCES
January 1, 1958 to December 31, 1958, Inclusive
Balance January 1, 1958
1,359.06
Receipts
Matching Funds from State
Saline County
City of Salina
503.87
2,500.00
2,500.00
5,503.87
Total Accountability
6,862.93
Disbursements
Personal Services
Salaries - Regular Employees
1, 124.49
Contractual Services
Auto Use Allowance
Telephone & Telegraph
'Traveling Expense
Social Security
344. 18
. 220.81
1,329.89
24.36
1,919.24
Materials & Supplies
Tools
Office Supplies
Supplies
Repairs
Machinery & Equip. Parts
Radio Equip. Repairs
31. 78
13.02
96.01
77.03
613.10
105.42
936.36
?undry Expenditures
Organization Dues
10.00
Capital Outlay
Equipment
1,258.80
Total Disbursements
5,248.89
Balance December 31, 1958
1,614.04
66
Schedule "7"
CITY OF SALINA, KANSAS
PUBLIC HEALTH FUND
STATEMENT OF RECEIPTS, DISBURSEMENTS AND BALANCES
AND COMPARISON WITH 1958 BUDGET
January 1, 1958 to December 31, 1958, Inclusive
Budget
Amount of
Actual Over
Budget
Amount of
Actual Under
Budget
Actua 1
Balance Janllary 1, 1958
630.85
352. 40 .'
278.45
Receipts
Ad Valorem Taxes
Sales Tax
Total Receipts
13,650.50 13,488.74
1,556,86 1,556.86
15,Z07.36 15,045,60
15,838.21 }5,398.00
161. 76
161.76
Total Accountability
440.21
Disbursements
To Public Health Board
15,398.00 15,398.00
Balance Dec. 31, 1958
440.21
440.21
67
Schedule "8"
CITY OF SALINA, KANSAS
BAND FUND
STATEMENT OF RECEIPTS, DISBURSEMENTS AND BALANCES
AND COMPARISON WITH 1958 BUDGET
January 1, 1958 to December 31, 1958,. Inclusive
Budget
Amount oJ
Actual Over
Budget
Amount of
Actual Under
Budget
Actual
Balance January 1, 1958
144.71
87.18
57.53
Receipts
Tangible Taxes
Sales Tax
9,314.49 9,336.60
536.22 536.22
9,850.71 9,872.82
9,995.42 9,960.00_
9,960.00 9,960.00
35.42
22. 11
Total Receipts
22. 11
Total Accountability
35.42
~
I
I
I
f
f
f
~
l
!
~
t
~
t
,
.
~
r
Disbursements
Appropriation to Band
Balance December 31, 1958
35.42
68
Schedule "9"
CITY OF SALINA, KANSAS
LIBRAR Y FUND
STATEMENT OF RECEIPTS, DISBURSEMENTS AND BALANCES
January 1, 1958 to December 31, 1958, Inclusive
Balance January 1, 1958
1,242.89
Receipts
Sales Tax
5,131. 10
6,373.99
Total Accountability
Disbursements
Miscellaneous
Appropriation to Library Board
565.57
5,808.42
6,373.99
Balance December 31, 1958
* None
* Fund discontinued.
l
IJ -
I
69
Schedule '110"
CITY OF SALINA, KANSAS
NOXIOUS WEED FUND
STATEMENT OF RECEIPTS, DISBURSEMENTS AND BALANCES
AND COMPARISON WITH 1958 BUDGET
January 1, 1958 to December 31. 1958, Inclusive
Amount Olf Amount of
Actual Over Actual Under
Actual Budget Budget Budget
Balance January 1, 1958 259.96 196.96 63.00
Receipts
Tangible Taxes 1, 185.98 1, 196. 40 10.42
Sales Tax 106.64 106.64
Total Receipts 1,292.62 1,303.04 10.42
Total Accountability 1, 552.58 1,500.00 52.58
Disbursements
Personal Services
Salaries - Other
Departments 1,242.35 700.00 542.3:1
Contractua 1 Services
Social Security 27.88 20.00 7.88
Machinery & Equip.
Repairs 3.00 180.00 177.00
Chemicals & Drugs 200.00 200.00
Total Contractual Services 30.88 400.00 369. 12
Materials & Supplies
Machinery & Equip. Parts 125.30 100.00 25.30
Motor Vehicle Fuel 86.06 300.00 213.94
Total Materials & Supplies 211. 36 400.00 188.64
Total Disbursements 1,484.59 1,500.00 15.41
Balance December 31, 1958 67.99 67.99
70
11"
Schedule
CITY OF SALINA KANSAS
TRUST AND AGENCY FUNDS
STATEMENT OF RECEIPTS, DISBURSEMENTS AND BALANCES
January 1958 to December 31 1958, Inclusive
T ota 1
all
Funds
Hi lIe re s t
Memorial Trust
Fund
Hillcrest Memorial
Endowment Fund
Cemetery
Endowme nt
Fund
Firemen's
Re lief
Fund
Policemen's
Re lief & Pension
Fund
Firemen's
Pension
Fund
1
14
33
09
98
30
37
50
00
52
00
75
248
123
535
924
336
730
817
000
4
365
783
86,
12
1
9
7
,
...
4
00
931
797.67
10,
84
00
357
365.
15,
649.24
558.00
730.37
817.50
000.00
4.52
34
7
1
4
569.68
00
18
69
30
505
832
103
336
11,
6,
4
71
618.33
702.91
263.29
12,942
5,
5
1958
Receipts
Tangible Taxes
Sales Tax
Employee Contributions & Dues
Sale of Commodities
State Insurance Co. Tax
Interest
Matured Investments
Insurance Recoveries
Perpetual Care Deposits
Sale of Space
1,
Balances January
712.50
25
71
84
620.
38,
712.50
25
92
71
868.
365.00
110.39
14,
17
777
11
53
584
11
Receipts
Total
868.98
124
645.50
1
10,
15.722.84
7 59. 63
48,
346.85
23,
527.24
24
00
62
63
97
50
00
25
25
668
871
991
257
12
720
71
572
22
2,
63
97
50
00
991.
2.257
12
720
00
89
12,648
821
020.00
49.73
10,
Disbursements
Pensions
Refunds
Medical
Life Insurance
Bond
Re lief Payments
To Endowment Fund
To Clerk of District Court
Accountability
T ota 1
1
25
25
71
572
1
165.22
29,
643.50
1
10
982.
3,
469.89
13,
069.73
10,
Disbursements
T ota 1
76
95. 703
868.92
10,
84
722.
15,
53
44. 777.
876.96
9,
14.457.51
1958
December 31,
Cash Balances
518.75
136, Z22. 51
-------
-------
40,
------
------
10,868.92
---------
---------
518.75
85,296.28 15,722.84
------ -------
-------. --------
40,
=9,876.96
9 58 = 14, 457 . 5 :~
.L
31
Dee
Investluents
Fund Balances
1
Tota
71
Schedule "11 - a II
CITY OF SA LlNA, KANSAS
FIREMEN'S PENSION FUND
STATEMENTS OF RECEIPTS, DISBURSEMENTS AND BALANCES
AND COMPARISON WITH 1958 BUDGET
January 1, 1958 to December 31, 1958, Inclusive
Amount of Amount of
Actual Over Actual Under
Actual Budget Budget Budget
Balance January 1, 1958 12,942.71 11,065.46 1,877.2S
Receipts
Ad Valorem Tax 5,618.33 5,601. 63 16.70
Sales Tax 702.91 702.91
Employee Contributions 5,263.29 3,400.00 1,863.29
Total Receipts 11,584.53 9,704.54 1,879.99
Total Accountability 24,527.24 20,770.00 3,757.2-4,
Disbursements
Sundry Expenditures
Pensions Paid 10,020.00 10,020.00
Refunds 49.73 750.00 700.27
Total Disbursements 10,069.73 10,770.00 700.27
Balance December 31, 1958 14,457.51 10,000.00 4,457.51
72
Schedule "11- b"
CITY OF SALINA, KANSAS
POLICE PENSION FUND
STATEMENT OF RECEIPTS, DISBURSEMENTS AND BALANCES
AND COMPARISON WITH 1958 BUDGET
January 1, 1958 to December 31, 1958, Inclusive
Amount of Amount of
Actual Over Actual Under
Actual Budget Budget Budget
11,569.68 11,416.02 153.66
6,505.00 6,501. 80 3.20
832. 18 832. 18
4,103.69 3,400.00 703.69
336.30 336.30
11,777.17 10,733.98 1,043.19
23,346.85 22,150.00 1, 196.85
Balance January 1, 1958
Receipts
Tangible Taxes
Sa Ie s Taxe s
Employee Contributions
Sa Ie of C ommoditie s
Total Receipts
Total Accountability
Disbursements
Sundry Expenditures
Pensions
Refunds
12,648.00 11,400.00
821. 89 750. 00
1,248.00
71.89
1,319.89
Total Disbursements
13,469.89 12,150.00
9,876.96 10,000.00
Balance December 31, 1958
123.04
~
t
!
73
Schedule" 12"
CITY OF SALINA, KANSAS
INDUSTRIAL DEVELOPMENT FUND
STATEMENT OF RECEIPTS, DISBURSEMENTS AND BALANCES
AND COMPARISON WITH 1958 BUDGET
January 1, 1958 to December 31, 1958, Inclusive
t
f
.
~ -
.
,
.
.
f
,
Balance January 1, 1958
11,054.32
Receipts
none
Total Accountability
11,054.32
Disbursements
Professional & Special Services
1,259.01
Balance December 31, 1958
9, 795. 31
74
Schedule "13"
CITY OF SALINA, KANSAS
BOND AND INTEREST ,FUND
STATEMENT OF RECEIPTS, DISBURSEMENTS AND BALANCES
AND COMPARISON WITH 1958 BUDGET
January 1, 1958 to December 31, 1958, Inclusive
Balance January 1, 1958
Receipts
Tangible Taxes
Special Assessments
Accrued Interest
Bonds Sold
Special Assessment
(Interest)
Total Receipts
Total Accountability
Disbursements
Bond Principal
General
Curb, Gutter &
Paving (City)
Curb, Gutter &
Paving (P. 0.)
Sewer (City)
Sewer (P.O.)
Actual
73,771.84 70,988.75
Budget
402,346.57 402,209.25
287,512.44 258,150.00
3, 443. 12
8,911.73
702.213.86 660,359.25
775,985.70 731,348.00
164,000.00
80,377.72
179, 094.09
111,100.99
96,436.46
164,000.00
80,377.72
179,094.09
111,100.99
96,436.46
Total Bond Principal 631,009.26 631,009.26
Bond.'Interest
General
Curb, Gutter &
Pa ving (City)
Curb, Gutter &
Paving (P. 0.)
Sewer (City)
Sewer (P. 0.)
Total Bond Interest
Other
Fiscal Agency Com.
& Postage
Miscellaneous
Total Other
Total Disbursements
30,991. 49
13,510.13
34,147.53
14,706.91
7,982.04
101,338.10
19,003.19
8,831. 27
23, 772. 13
11,106.89
6,774.34
69,487.82
944.72 850.92
117.13 30,000.00
1,061.85 30,850.92
Balance December 31, 1958 42,576.49
733,409.21 731,348.00
Amount of
Actual Over
Budget
Amount of
Actual Under
Budget
2,783.09
137.32
29,362.44
3,443.12
8,911.73
41,854.61
44,637.70
11,988.30
4,678.86
10,375.40
3,600.02
1,207.70
31,850.28
93.80
29,882.87
29,789.07
2,061.21
42, 576.49
75
Schedule "14"
CITY OF SALINA, KANSAS
WATERWORKS FUND
STA TEMENT OF RECEIPTS, DISBURSEMENTS AND BALA.NCES
AND.COMPARISON WITH 1958 BUDGET
January 1, 1958 to December 31, 1958, Inclusive
Amount of Amount of
Actual Over Actual Under
Actual Budget Budget Budget
Balance January 1, 1958 62,275.93 112, 588.85 50,312.92
Receipts
Water Revenue 458,829.05 435,000.00 23,829.05
Water Accounts Receivable 20, 27 1. 48 10,000.00 1 0, 27 1. 48
Miscellaneous 12,073.83 2,000.00 10,073.83
Surcharges 8,315.00 8,315.00
Investments 150,000.00 150,000.00
Total Receipts 649,489.36 447,000.00 202,489.36
Total Accountability 711,765.29 559,588.85 152,176.44
-
. -
Disbursements
Operating 464,685.73 399, 100. 00 65,585.73
Capital 186,115.74 100,000.00 86,115.74
Refunds 2,699.23 2,699.23
Total Disbursements 653,500.70 499,100.00 154,400.70
Ba.lance December 31, 1958 58, 264. 59 60,488.85 2,224.26
76
IS!l
Schedule
AND BALANCES
Inclusive
CITY OF SALINA, KANSAS
CONSTRUCTION FUND
, 1""',"'1' --"'" R. ,,-' -'-'IP~S DISBUn SEl1~NTS
_~~:.~;.l.\,~ .lv (,j.J.: .f.. ~:.r(Jj~ 1, K:\ ~
;"""1-'''-- 1 10;R to De~embe" 31 1958
I... L..'~ .~..l l_~~_.)~_._~_~ . '-'... ..._ _.
_._---
Balances
12--31-58
llO, 166. 12
1,957.99
Transfers
77
15
18
93
290
334
L139
493
..,
,
1
L
105
:3
30
51
5,771
4,812
(
(
34
398
1
J.
7
665
?O
t.... ,-J
55)
19
71)
Q r'
u :>}
398.34)
973.95)
JO
12,216.47
24,771.99
8,848.10
16,000.00
4,~, 607. 59
( 40,4:21.(6)
( Zl, 100.67)
( - ':I, C Q) 8 )
, , ~ _'1...1. (J .
( 18,}c.8.01)
( ?'J /1 / -:? .1?\
\ _......, ~............ .A.'.....
..-------.-----
8,449
.24, 690
( 4 "'I;~
, :) ~j
( 8,237
61
23
90
5. 000
01"1
() .l L.
87(;
697
4
2
1
.i.
434.22
783.32
077.06
652.26
801. 71
366.36
583.31
60)
40
025
,....,
) .)
4
5
(28
35
4
10
10
18,
20
Q
/
35
Balances
12
99
30
51
77
81
18)
93
55
19)
71
85
71 )
34
95
00
22
32)
06~
26~
71~
36~
20~
23.
90)
40~
47.
99
10
00
19
06)
67~
88)
01).
Balances
1 -1 - 59
110,166
1,957
15, 771
4,812
7, 290.
935.
105,439.
13, 493 .
8,449.
24,690.
4,353.
8,287.
28,665.
398.
5,973.
15,000.
28,434.
35,783.
4,077.
10,652.
10,801.
18,366.
15,771.
870.
2,697.
9,025.
12,216.
24, 771.
8,848.
16,000.
78,061.
40,421.
21,100.
7, 358.
18.368.
Disbursements
12.229.34
-
i\(:
.L~ S 1.) b.a. 1-
S, e \\fa s.'
-~?2_"!: ~k ':~
-'\:-'. 2~ 1"',( ';.
D' Ci
o.h
_'C~
Receipts
67.778.67
4,690.00
052.322.67
64,417.21
80,042.77
273,303.06
2,225.23
82,846.03
39.488.65
1
957,973.92
24
06
09
47
02
(
(
(
(
(
(
(
(
(.
(
356.
446.
095.
832.
138
12,
22,
67,
93,
134,
53,162.59
1, 109. 65
27,568.38
8,268.52
2,996.90
17, 821. 20
102,299.89
77,836.58
29,347.95
126,540.18
267,973.65
93.557.67
524,982.21
40,421. 06
21,100.67
7,358.88
18.368.01
63
00
37
60
39
89
00
12
68
55
65
64
77
00
40
911.
847.
978.
954.
213.
599.
050.
170.
138.
322.
756.
745.
405.
000.
043.
50
71
24
2
103
75
20
138
292
102
16
603
387.45
187.33
771. 30
812.51
290.77
625.81
090.43
49 3 . 9 3
906.69
136.25
675.83
501.85)
499 . 33
623.57
819.98
488.65
477.41)
467. 73)
945.78)
038.48)
746.58)
969.35)
42
14
15
4
7
5,
11,
13,
3,
47,
1,
I;
~,
10,
2,
88,
54,
22,
54,
3,
8,
2,
15,
.')
..::.::-
c~ ~,
c r:)-~;_.:.
-~- __roo
~-'.~ , .
T~ ~_ ;;:~ ,j
;.[f
c. \T
(--'
"
o
" .
.......f.O..'"
~
-.
.::"0-;)
J':~. ~_ r ];'C ~;:., t 1. r:"
.,:Tire,.. t.:_~
I~ .~ n cl.s i~'~ 1 ~i :~)
BC)r'ccl:; ;H J. 7 6
J-ob 3::9
~ . ~
l,~ - u. r[} r;;- ;~ \~; ~'i
,-I Q"C 3SLI~
Jc:~) 36:~'
J 0 ':; 2:) '7
L.; o'~ 3E.2
'\~;~ -:;; (~::.' ,~-
Jeb 3/;..:-
,~c,r) :)
~TJ 1", :,~) s
, . .~~. r-
,j :'J C :.J _~- .J
.J c)'b ~3,3 C
J ~:~:.J ~:~ 7 <..
In. d. ~_~: 11 ,T~-':_ t \ C
~~' ........... ~:.~:
. .'
f
\
1
c~
e
II
2 rn:::: ';.YC ~
. ,
t.l!. ~":,, 1'"lJ_(:; 11 t
~-:"
''''
~_ '_.:l
....r::'
o
"
..
2. (
"';.""""
3 ~)
30e
'.... "
J',-.J
/' -;--<
,:-;c-:
J..:"lo
,::.0",\
...T ,,-..[)
Job
.J ob
f
r
-~
er .,C.I
e'cnents
Sev.
}\/z,,--in
:J\
...-y.....-.
.'
,
J'~
77
CD
J:-~
1
'.
<../..-1.
'-''''
i /..
"'7 .,
( J.
...JD _)
-,
-:;
.,.
....; C
,: .
~
E
t
~
~
t
2
1
8."' ,..
I -'.
1 ..,
.L '-4'
( / ? LtLt '), L'?'
\--, ........-. ....-;
--------------
12
8/'5
12,
5
032.278
3
6
].
8!58.758
2
1
395.9
6
8
,
J.
r (~
~
[
77
Schedule "16"
CITY OF SALINA. KANSAS
MA TERIAL STORES FUND
STA TEMENT OF RECEIPTS,- DISBURSEMENTS AND BALANCES
January 1, 1958 to December 31,1958, Inclusive
Balance January 1, 1958
$2,515.00
Receipts
Reimbursement of Expenditures
Total Accountability
15,999.14
18,514.14
Disbursements
Gas and Oil
Other Operating Supplies
Motor Vehicle Parts
Office Mechanical Equipment
12,630.08
193.38
20.94
730.00
Total Disbursements
Balance December 31, 1958
13,574.40
4,939.74
78
Schedule "17"
CIT Y OF SALINA~ KANSAS
AIRPORT FUND
STATEMENT OF RECEIPTS, DISBURSEMENTS AND BALANCES
January 1, 1958 to December 31, 1958, Inclusive
Balance January 1, 1958
None
Receipts
Rent Buildings
Rent Ground
Rent - Landing Ground
Rent - Hangars
Sale of Gasoline and Oil
Gas Tax Refunds from State
Cargo Service
Sale of Concessions
Reimbursements
Transfers from General Operating
Cafe - % of Sales
Total Receipts
Total Accountability
Disbursements
Personal Services
Salaries - Regular Employees
Professional.
Contractual Se rvices
Telephone & Telegraph
Printing Office Forms
Building Insurance
Surety Bond
Social Security
Gas
Electricity
Wa te r
Building Repairs
Machinery & Equipment Repairs
Motor Vehicle Repairs
Rent - Machinery
Materials
,.~o:r:~ols
. Office Supplies
Janitor & Toilet Supplies
Gasoline - Airplane
Motor Vehicle Gas and Oil
Motor Vehicle License Tags
Electrical Parts
Lumber
Machinery & Equipment Parts
3,757.70
40 ._ OQ~;J;
1,162.50
4, 691. 00
34,959.07
5,200.70
348.50
316.72
306.48
23,000.00
1,765.11
75,547,78
75,547.78
13,679.41
95.00
13,774.41
169.47
43.84
2,933.79
20.00
228.24
354.09
2, 122. 16
317. 14
1,378.94
1,758.47
26.00
928.42
10,280.56
90.08
188.30
626. 11
30,324.56
302.91
16.00
315.69
385.84
363.45
(Continued on next page)
Materials (Cont.)
Motor Vehicle Parts
Motor Vehic1e Tires
Paint
Othe r
Sundry Expenditures
Sales Tax
Ca pi ta 1 Outla y
Equipment
Signs
Buildings
Landscape Improvement
Total Disbursements
Balance December 31, 1958
17.71
31.66
157.03
377.25
4,551.61
693.50
4, 391. 66
282.04
79
Schedule II 17"( Cont. )
33,196.59
674.63
9,918.81
67,845.00
7,702.78
80
Schedule "18"
CITY OF SALINA, KANSAS
STREET MAC HINER Y FUND
STATEMENT OF RECEIPTS, DISBURSEMENTS AND BALANCES
January 1, 1958 to December 31, 1958, Inclusive
Balance January 1, 1958
None
,
Receipts
Transfer from
General Fund (Street Dept.)
14,500.00
Total Accountability
14, 500.00
Disbursements
Tractors and Heavy Equipment
1,880.00
Ba la nee
12,620.00
81
Schedule II 19 II
Tota Is
---._-
13,07(,t2
_.~.<.- -
105, 71b, H
5, 069. 'JO
110,785.48
124,756.60
104,437.22
13.91
5,329.50
109,780.63
14.975.97
Advance Receipts
1959 1958
5,329.50
5,069.00
5,069.00
5,069.00 5,329.50
5,329.50
5.329.50
5.069.00
CITV OF SAL......' Ii" ...... <\ c'
.!. ~ < :~~~__'\j~l\h:)I~-:.
CLEARING i\CCOUNTS
-. .',- -'-'~-.~-".~~.' -"'-'~"~-"~'-
STA TEMENT OF RECEIPTS. DISL$URSEMENTS AND BALANCES
~~-~'~-,-,..,~.~ ------~.-
January 1, 1958 to De..::C'. ') , 1958, Inclusive
1:"_)L,
.~~~-_._~-_.-_._"'----
W ithho l.ding Tax Social Security
Balance January 1, 1958 5, 787. 50 2,854. 12
-----
Receipts
Employee Tax Withheld 79,348.60 26.367.88
Fees, License &: Permits
Total Re ceipts 79,348.60 26,367.88
Total Accountability 85,136.10 29,222.00
Disbursements
To U. S. Government 78.316.29 26,120.93
Refunds 4.61 9.30
To General Operating
Total Disbursements 78.320.90 26,130.23
Balances December 31 1958 6,815.20 3.091. 77
82
Schedule "20"
CITY OF SALINA, KANSAS
PARKING METER FUND
STATEMENT OF RECEIPTS, DISBURSEMENTS AND BALANCES
January 1, 1958 to December 31, 1958, Inclusive
Ba lance January 1, 1958
$25,201. c'
Receipts
From Meters
69,392.00
Total Accountability
94, 593. 40
Disbursements
Rental Payments
Bond Principal
To General Operating
Bond Interest
3,218.93
29,000.00
38,750.00
4,375.49
Total Disbursements
t
i
I
,
t
;
t
,
Balance December 31, 1958
75, 344.ck2
19, 248, 9 ~3
83
Schedule II 21 II
CITY OF SALINA, KANSAS
SUMMAR Y OF BANK RECONCILIA'l'IONS
CITY TREASURER
December 31, 1958
Certified Outstanding Added Bank
Balances Checks Deposits Ba la. nee: E
-
Farmers National Bank 138,164.89 330.00 138,494,89
Planters State Bank 101,794.05 7,841.90 93, 9.52, 1S
National Bank of America
Genera 1 84,429.99 25>0.00 84,679.99
National Bank of America
Water Refund 149. 79 149.79
First Trust Company 50,000.00 50,OOO,OU
--
Totals 374,538.72 7,991.69 580.00 367,127,03
--
--
CITY OF SALINA, KANSAS
BANK RECONCILIATIONS
December 31, 1958
National Bank of America - General
Certified Balance 12-31-58
Outstanding Checks
Deposit in Transit
Book Balance
Farmers National Bank
Certified Balance 12-31-58
Outstanding Checks
Deposit in Transit
First Trust Company
Certified Ba lance _
not a checking account
84
Schedule "21- aI/
84,429,99
None
84,429.99
250.00
84,679.99
138, 164.89
None
138, 164.89
330.00
138,494.89
50,000.00
85
Schedule "21- b"
CITY OF SALINA~ KANSAS
BANK RECONCILIA TIONS
December 31, 1958
National Bank of America - Water Department Refunds
Warrant Warrant
No. Amount No. Amount
10136 .32 513 ,23
10211 3.93 622 .46
10248 4.08 656 4.64
10283 .83 659 .01
10286 . 16 671 3.32
10294 4.13 672 2.96
10354 2.71 693 .98
10392 .98 839 2.00
10418 2.80 843 .37
10428 .21 858 1. 57
10441 1. 44 861 3.21
10469 .94 881 4.03
10510 . 11 893 .23
10524 . 11 900 .05
10527 .67 917 1. 38
10577 3.45 918 3.21
10599 4.03 932 .02
10664 3.21 958 . 19
10646 .11 992 3.23
10675 1. 49 1014 .67
10710 .27 1032 .90
10735 .21 1047 4.49
10777 2.75 1055 .02
10785 2.65 1112 .66
10796 .62 1133 3.31
10928 1. 99 1158 4.49
10938 4.13 1161 2.02
46 . 18 1163 1. 98
61 10.05 1174 4.33
68 4.03 1187 .21
90 3.21 1192 2.34
143 .21 1196 1. 64
190 2.29 1198 1. 26
210 2.04 1200 4.18
221 3.67 149.79
235 .28
248 .08
259 1. 99 Certified Balance 12-31-58 149.79
263 3.16 Outstanding Checks 149. 79
276 .21
294 .21
438 .87
453 4.39
. ..
. ~l
CITY OF SALINA, KANSAS
BANK REC{)~CILIA TION
December 31, 1958
Planters State Bank
Payroll Checks Outstanding
No.
H 4009
6125
6369
6392
6417
6487
6488
6489
6496
6499
6522
Amount
162.50
60.00
61.74
63.54
135.00
61.25
62.50
85.00
162.50
91.50
241. 10
1,186.63
Bank Balance 1-10-59
Deduct 1959 Deposits
Add ~,<) 59 Checks Paid
*: Less 1958 Outstanding Checks
Bank Balance 12-31-58
;;( Outstanding Checks
Payroll
Warrant
Total
86
Schedule "21- c"
Warrant Check!:: Outstanding
496,215.27
409,653.37
No.
#18
1311
1938
2025
2050
2228
2297
2298
2302
2304
2308
2330
2342
2343
2345
2348
2349
2353
2369
2370
2380
2401
2402
2424
2425
2430
2445
2446
2454
2455
2467
2468
2477
2492
2494
2501
2505
86, 561. 90
15,232.15
101,794.05
7, 841. 90
93,952.15
1,186.63
6,655.27
7,841.90
Amount
2.50
2.50
10.00
35.00
19.99
125.00
262.50
472.50
25.00
21. 00
68.00
357.26
76.00
24.42
18.68
9.92
81. 60
2.00
18.80
34.25
72.00
10.65
17.74
9.10
20.00
6.02
50.00
5.00
66.50
5.00
602.20
75.00
13.21
3,612.86
6,12
405.75
11.20
6,655.27
87
Schedule "22"
CITY OF SALINA, KANSAS
CLERK OF THE CITY COURT
BANK RECONCILEMENT
De ce mbe r 3 I, 1958
Farmers National Bank
Certified Bank Balance
Deposit 1-2'-59
Deposit 1-12-59
4,052.35
176.66
6.00
4,235.01
4,235.01
Outstanding Checks
No. Amount No. Amount
- --
#8927 1. 00 11161 2.10
9277 .75 11162 2.10
9288 .75 11210 1. 00
9391 .40 11237 3.00
9458 .45 11243 3.63
9637 5.00 11292 .75
9667 .10 11312 .25
9698 .75 11314 .81
9824 27.74 11317 .94
9947 .84 11352 5.00
10216 .55 11358 5.07
10231 .83 11368 5.00
10446 .75 11369 12.00
104SGl 1. 75 11371 8.62
10460 5.00 11375 5.00
10507 1. 95 11376 6.91
10567 1. 81 11378 5.00
10715 .75 113 79 25.00
10763 .75 11381 5.00
10807 .80 11382 19.43
10830 2.82 11386 6.76
10842 .75 11387 20.41
10866 .75 11388 2.44
10937 20.00 11389 5.71
11036 1. 45 11391 8.00
11040 3.55 11392 5.00
11043 3.35 11393 10.00
11 046 3.55 11394 .36
11052 1. 44 11395 930.24
11069 2.31 11396 307.94
III 08 7.50 11397 259 . 48
11157 2.10
III 59 2.10
11160 2.10 Total Checks Outstanding 1,779.44
Bank Balance 12-31-58 2,455.57
88
23"
Schedule
CITY OF SALINA, KANSAS
RECONCILIATION OF FISCAL AGENCY
-~---
December 31 1958
-. ...~.
Coupon
No
Bond
No.
Date
Due
Date
Issued
~
Amount
Detail
Type of Issue
50
200.00
4.000.00
22
50
00
00
,) 7'
w,J.,,#
I
000
1
20
4
22
15-19
57-60
57-60
10-1-36
45-47)
7-1
10-1-25
1-1-38
Waterworks
115
Refunding
50.00
000.00
10.00
1
5
20
15-19
15-19
16
16
45-47)
7 -1
1-1-38
116
Judgment
925.00
000.00
1
1
11
1
40.00
10.00
4
6
32
29
8-1-58
8-1-55
166
300.00
15.00
20
2-3
86
77
3-1-58
3 -1- 57
174
A
Series
8.75
000.00
220
11
1-20
100-110
100-110
49 - 58)
4-1
10-1-48
145
75.00
350.00
000.00
105.00
90.60
90.65
90.60
90,65
2
15,00
50
00
50
12
13
12
13
17
000
17
18
18
18
18
1
5
20
2
6
5
5
5
5
2
1-10
9 -10
9 -10
9 -10
9 -10
9 -10
126-130
1, 3
I, 3
374-376
659-663
659-663
768.772
768-772
54-58)
9 -1- 58
1
(2 -8)
7-1-57
8-1-53
175
B
Waterworks
I
r
I
120.00
68.75
00
75
15
13
8
5
5-6
6
349-352
132-136
1-58
2 -8)
10-1-55
C
Waterworks
20
140.00
15.00
81
12
17.50
15.00
8
10
8
1
8
2
2
145-154
134-141
456
11-1-58
11 - 1- 58
11 - 1 - 54
11-1-57
163
176
00
()
5
1
30.00
5
3
1-5
12-1-58
12-1-55
2
PA
:Fi.OO
-.------
~o
17
2
2
44-45
11-1-58
11-1-57
177
I'
39.95
o
22
Outstanding
Coupons
Interest
nd a.nd
Be
Total
039.95
22
12-16-58
Agency Balance
Fiscal
89
WATERWORKS DEPARTMENT FUND
In accordance with instructions received, the books and records of the
Waterworks Department Fund
City of Salina, Kansas
have been audited for the year ended December 31, 1958, and we now submit
the following report based on that examination.
SC OPE OF AUDIT
The audit was performed in accordance with the general a::ld specific re"~
quired provisions of the Minimum Standard Audit Program, approved by the
State Municipal Accounting Board applicable to such funds. The audit included
a verification of the As sets and Liabilities of this fund at December 31, 1958.
in the manner and to the extent hereinafter indicated and a general review of all
revenue and expenses for the year 1958.
HIS TOR y
The Waterworks system, supplying the water needs of the residents of
the City of Salina, Kansas, was purchased from private interest in October,
1925, by the City and since January 1, 1926, has been operated as a municipal
activity. The Waterworks Department is governed by the City Commissioners,
BALANCE SHEET
The balance sheet of the Waterworks Department as at December 31,
1958, lS presented in Exhibit "A", and is briefly summarized be low:
ASSE T S
Plant and Property
Current Assets
$4,161,959.87
267,88L73
LIABILITIES, RESERVES AND SURPLUS
$;~, 547,842,84
Surplus
Reserve for
Depre cia tion
Current Liabilities
and Reserves
Bonded Inde btednes s
342] 14L 55
$4,429,841. 60
59,857.21
1, 480, 000.,00
$4,429,841,60
APPLICA TION OF FUNDS
90
The source and application of funds realized during the ,period under re-
view are shown by the following statements:
Funds Provided:
From net income for the year ended December 31, 1958
Ad~ Back Depreciation taken for the year 1958, for which
,:110 cash was. required
I Decrease in Working-Capital
" Total FundsP~ovided
Funds Applied:
To purchase of Plant and Equipment
T:o payment of outstanding bonds
$10.9,283.56
36,000.00
152,139.36
$297,422.92
=
204,422.92
93,000.00
$297,422.92
The decrease in working capital represents the net decrease of current
assets over current Liabilities as follows:
32,110.26 2,855.14 29,255.12
23,786.00 25,081.00 1,295.00
5,150.57 31,921.07 26,770.50.
61,046.83 59, 8 57 . 2 1 1,189.62)
360,163.88 208,024.52 ( 152, 139. 36)
Current As sets
1957
1958
Cash
U. S. Bonds
Accounts Receivable
Inventories
Deferred Charges
64,a03.65
300,00.0.00
587.33
55,756.61
63.12
61,136.90
150,000.00
6,625.90
49,883.68
235.25
Total Current As sets
421,210.71
267,881.73
Current Liabilities
Accounts Payable
Meter Deposits
Expense Reserves
Total Current Liabilities
Net Worbng Capital
(Decrease)
Increase
( 3,666.75)
(150,000.00)
6,038.57
5,872.93)
172.13
(153,328.98)
91
PLANT AND PROPERTY
"2".
The net increase in Plant and Property Accounts IS shown In Schedule
CURRENT ASSETS
Cash ln Office and City Treasurer:
Cash on hand in the office was counted on January 2, 1959, and traced
at that time into the day! s bank deposits 0
Cash Disbursements for Meter Deposits Refunds, Miscellaneous Pay-
rolls, Freight, Express and Petty Claims are made from current cash on hand,
Reilnbursement for these items is later received from the City Treasurer
through appropriations made by the Board of City Commissioners 0
Cash in the hands of the City Treasurer was verified, and compared
with the records of the City Clerk. The payments of vouchers for the Water-
works Department are now being handled in the same manner as all other fund
payments, under the same type of authorization, and the warrant checks are
issued by the City Clerk and entered on his records, the same as those for
other funds and departments 0
U. So Bonds were on hand in the amount of $150,000,00,
Total billings for the yearo plus outstanding accounts at the beginning of
the year were accounted for either in the form of cash received during the year,
discounts and rebates allowed bad debts charged off, or outstandIng accounts
due at the close of the year,
Inventory of Inaterials and supplies represents the value of these items
on hand December 31, 1958, as inventoried under the supervision of the super-
intendent' who stated that the quantities were correct and the itelns were priced
at the lower of cost or market, The extensions and footings were verified.
CURRENT LJABILITIES
Accounts payable represent amount due on open account as at December
31, 1958, as shown by the City Clerk's Purchase Order Record,
The total outstanding deposits at the audit date, as shown by the General
Ledger, were reconciled to the detail of individual deposits, Your attention is
directed to the fact the interest on Meter Deposits is not paid by the Water-
works Department in accordance with the requirements of Section 12-B22, G. S,
lq 35,
SURPLUS
The only changes in the Surplus Account was the addition of 1958 GairL
f
92
RESERVE FOR DEPRECIATION
The following tabulation summarizes the changes in the Reserve for
Depreciation during the year.
Balance - January 1, 1958
1958 Provision for Depreciation
$306, 141. 55
36,000.00
Balance
December 31, 1958
$342,141.55
The amount added to the Reserve Account in 1958, represe~lting the d,~-
preciation expense for the year, was computed in the City Clerkls office al1d
found to be satisfactory. The Reserve Account represents book reSE;rve only,
as no funds are actually set aside or segregated.
INSURANCE
All Insurance purchased during the year was charged to Insurance He-
serve. This account was $287.61 in the red at December 31, 1958, showing
rr,ore cost than was provided for. A statement of the insurance coverage in
10Tce at December 31, 1958, is presented in Exhibit IfM" under the City Audi.t.
FIDELITY BONDS
Fidelity Bonds ar;~ in force in the amount of $5,000.00 each on the
Superintendent and Cashier of the Waterworks Department, as shown in Ex-
hibit If L11 n the general report.
OPERATION
A detailed statement of profit and loss for the year 1958 ~s presentf-':o
;0 Exhibit "B" and its supporting Schedule Ifill.
The Water Department paid $10,000.00 to the City during 1958. Thi"
is considered a payment in lieu of Franchise, similar to that F.aid by other
lJtilities.
The method of recording the annual Prepayments was still being con..
tinued, the entire payment beiug credited to accounts receivable, Tc5UJtiflg l'~
,1. n Accounts Receivable control Credit Balance. Monthly, one -tweifth of the
prepaym.ent is charged to the account and credited to Sales. Fonnerly, the--
er;t.ire amount was credited direct to Sales, and did not enter ioto th", AccounT;"
~{cceivable. Discussion of a preferable method of handling this was conductf-d
w'th the City Clerk and the Water Department Bookkeeper in prior years.
The amOUflT.S reserved for Sinking Fund Interest and for "Replacen1c ",-
and Extension" are only bookkeeping entries, and are not set a_side I;' a sep-:i.-
r<lte bank account.
No adjusting entries were necessary to adjust the books to conforrn
wi.th the audited balance sheet and profit and loss staten1.ent, ~ inee all nece'='-'
3ary entries had already been THade.
We wish to express our appreciation for the co-operation of the SUlwr-
in'_endent, Casnier. a nd other City Officia Is and Employees ciurir;.g the COlI t See
o{ the exCtminatiorl<
CITY OF SALINA, KANSAS
WATERWORKS DEPARTMENT
BALANCE SHEET
December 31, 1958
As sets
Fixed Assets
Plant and Property (Schedule 2)
Current Assets
Cash in Office
Cash - City Treasure - General
Deferred Charges
Investments
U. S. Bonds
Accounts Receivable
Water Sales
Service Lines
Inventories
Meter Parts
Operating Stores
City Treasure - Cash in Bank
Sinking Fund for Waterworks Revenue
Bond Prin. "A"
Total Assets
Liabilities
Surplus January 1.0 1958
Add 1958 Profit
Reserves and Deferred Charges
Depreciation
Sinking Fund - Interest
Lia bilities
Accounts Payable
Meter Deposits
Bond Indebtedness
Refund Deposits
Total Liabilities, Reserves and Surplus
2,872.31
25,924.59
1,652.58
4,973.32
10,991.77
38,891.91
32,340.00
2,438,559.28
109,283.56
342, 141. 55
30,616.07
2,855. 14
25,081,00
1,480,000.00
1,305.00
93
Exhibit "A"
$4,161,959,87
28,796,90
235.25
150,000,00
6,625.90
49.,883,68
32" 340,00
$4,429,841,60
2,547 842,84
372,757,62
L, 509,241, 14
$4,429,841,60
CITY OF SALINA, KANSAS
WATERWORKS DEPARTMENT
PROFIT AND LOSS STATEMENT
Year Ended December 31, 1958
Total Water Sales
Add Tapping Services
Surcharges
411, 381'~69
42,686.34
8,315000
Gros s Receipts
Less
Opera ting Costs (Schedule 1)
Depreciation
319,302.67
36,000000
Add
Interest Received and Miscellaneous
Net Income
94
Exhibit "B"
462,383.03
355,302.67
~~----------
107,080036
2,203.20
109,283.56
95
Schedule "1"
.
CITY OF SALINA, KANSAS
WATERWORKS DEPARTMENT
OPERATING COSTS
Year 1958 Compared with 1957
Water Supply Expense
Well and Pump Repairs
Electric Power
Electrical Equipment Repairs
Well Hous e Pump Signa Is
River Intake Pump Power
Total Water Supply Expense
Production Expense
Power
Pumping Station Labor
Fuel
Miner Supply and Expenses
Repairs - Pumping Station,
Lines and Equipment
Chemicals
Repairs - Electric Power
Equipment
Lubricants
Total Production Expense
Softeni ng Expense
Labor
Electric Service
Gas Service
Building Operating Supplies
Chemicals
Repair Electrical Equipment
Repair Building
Total Softening Expense
Distribution Expense
Labor - Foreman
Labor Meter Department
Repairs to Meters and
Equipment
Main Repairs
Distribution Trucks
Meter Service and Supplies
Repair Services
Total Distribution Expense
Increase
1957 1958 (Decrease)
2,087.02 45.20 2,041. 82
2, 841. 12 887.96 1,953.16
404. 74 3, 11 5. 59 (2,710,85)
575.00 666.10 ( 91. lOt
2,443.87 1,789.30 654.57
8,351.75 6,504.15 1,847.60
12, 103.54
13,889.05
313. 73
39.96
382.53
"'
26,728.81
32,590.60
1,858.58
3,444.70
2,061. 21
85,068.28
2,194.54
791. 78
128,009.69
3,840.00
4,830.00
4,800.00
1,743.55
660.78
23,932.37
39,806.70
11,228.32
12,992.80
334.39
275.60
875.22
896.25
( 20.66)
(235, 64~
(10 199.33)
1,581.86
1,347.78
(1,347.78)
27,760.75
( 1, 03 1. 94)
32,888.15
2,091.33
3,175.16
1,085.51
79,779.50
2,751.09
159. 70
121,930.44
(297.55)
(232. 75~
269.54_
975.70
5.,288.78
(556.55)
632.08_
6,079.25
3,900.00
4,920.00
(60.00)
(90.00)
4,800.00
1,979.87
576.34
27,064.57
43,240.78
(236.32)
84.44
(3,132.20)
(3,434.08)
(Continued on next page)
Commercial and General Expense
Salaries - Accounting.and
Collection
Salaries - Meter Reading
<lnd Delivery
Office Supplies and Expense
Printing
Insurance
Sa les Tax
Travel
Social Security
SupL and Engineer Salaries
Interest
Pa ";!lnent to City
Accmnts Charged Off
Total Commercial and
General Expense
Depreciation
Total Expense
1957
20,855,09
12,905,65
6,096.18
3,590.00
2,450.00
200,08
1,577.50
2,720.52
7,230.00
36,000.00
10,000,00
656. 53
104,281.55
30,000.00
337,178.50
96
Schedule 11"(ConL)
1958
Increase
(Decrease)
22,318.56
(l, 4b 3 .'l 7)
14,835.20
6,712.92
3,950,00
2,150.00
234.07
1,503.75
2,918.31
7,365.00
47,000.00
10,000.00
878.74
(1,929,SS)
( 6 1 L '74).
(360,OO}
300.00
(33.99)
73.75.
(197.79)
(1313.00).
(11,000,00)
(22~__~n
119,866.55
(15,585,00)
36,000.00
_(6:0~)
(18,124.17)
355,302.67
12-31-58 1-1-58 Increase
Dis tribution
Structures and Manholes 41,836.90 35,811.90 6,025.00
Cast Jron Mains 1', 408~ 983. 01 1,302,082.25 106,900.76
Hydrants 106,337.17 93, 0 59 . 37 13,277.80
Valves and Valve Boxes 182, 133.71 179,428.31 2,705.40
Stand Pipe Real Estate 60,914.36 60,914.36
Meter Boxes and Accessories 204,739.22 198,075.90 6,663.32
Sunset Stand Pipe 94,508.31 94,508.31
Total Distribution 2,099,452.68 1,963,880.40 135, 572.28
CITY OF SALINA, KANSAS
WATERWORKS DEPARTMENT
PLANTS AND PROPERTY ACCOUNTS
Com.pc:u:.eq.,January 1, 1958 and December 31, 1958
Water Supply
Real Estate 6,097.50 6,097.50
Pump Houses and Derricks 24,397.56 24,397.56
Wells 203,576.90 203,576.90
Well Pumps and Meters 35,163.27 35,163.27
Flow Lines 47,824.04 47,824.04
Total Water Supply 3 1 7, 059 . 2 7 317,059.27
Pumping Stations
Real Estate 16,532.86 16, 532.86
Real Estate Improvements 3,580.40 3,580.40
Pump Houses and Stock 18,750.84 18,750.84
Land Underground Reservoir 21,626.19 21,626.19
Cottage 3,927.91 3,927.91
Reservoir 28,545.49 28,545.49
Electrical Meters, Pumps 30,572.28 30,572.28
Venture Meters 6,185.44 6,185.44
Underground Reservoir 183,638.82 183,638.82
Pipes and Piping 15,186.88 15,186.88
Water Softener Plant 1,097,056.58 1,085,841.25
Ri ve r Intake Pump 169,099.27 164,657.03
Water Supply Exploration 16,190.07 16,190.07
Gypsum Hill Water Tower 49,286.05
Total Pumping Stations 1,660,179.08 1,595,235.46
General Equipment
Garage and Store Buildings 13,072.04 13,072.04
Trucks and Compressors 21,022.28 19,576.08
(Continued on next page)
97
Schedule "2"
11,215.33
4,442.24
49,286.05
64,943.62
1, 446 'j 20
t
1
General Equipment (Cont.)
Chlorina tor
Laboratory Equipment
Furniture
Water Office Improvements
Total General Equipment
12-31-58
6,686.40
3,219.07
6,800.29
50,800.08
Total All Plants and Equipment $4, 127,491. 11
98
Schedule "2"( Cont. )
1-1-58
6,686.40
3,219.07
6,800.29
49,353.88
$3,925.529.01
Increase
1,446.20
$201,962.10