Audit - 1965
CITY OF SALINA, KANSAS
TABLE OF CONTENTS
Comments
EXHIBIT A
Comparison of Cash Balances with Encumbrances
EXHIBIT B
Statement of Revenue, Estimated and Actual
EXHIBIT C
Statement of Expenditures Compared with Budget
Appropriations
EXHIBIT D
Statement of Receipts, Expenditures and
Unencumbered Cash Balance, Non-budgeted Funds
EXHIBIT E
Classified Statement of Receipts, Disbursements
and Balances of Cash, Composition of Ending
Cash Balance
EXHIBIT F
Police Court Assessments, Disbursements and
Uncollected Case Balances
EXHIBIT G
Statement of Bonds of Indebtedness, Temporary
Notes and No-fund Warrants
EXHIBIT H
Reconcilement of Fiscal Agency Account
EXHIBIT I
Insurance in Force, December 31, 1965
EXHIBIT J
Fidelity Bonds in Force, December 31, 1965
EXHIBIT K
Schedule of Investments by Funds
EXHIBIT L
Comparison of Depository Security with Balances
on Deposit
EXHIBIT M
Schedule of Audit Adjustments
EXHIBIT N
City Building Inspector Receipts, Disbursements
and Balances
EXHIBIT 0
Statement of Taxes Received from County
Treasurer, by Funds
Schedule C-l
to C-20
Detail of General Operating Fund Expenditures, by
Departments, compared with Budget
Appropriations
11~5
Page
1 - 3
4
5 - 10
11 - 20
21 - 25
26
27
28 - 29
30 - 32
33
34
35
36
37
38
39
40 - 56
CITY OF SALINA, KANSAS
TABLE OF CONTENTS
(Continued)
WATER AND SEWAGE DEPARTMENT
Comments
Page
57 - 60
EXHIBIT A
Balance Sheet, December 31, 1965
61 - 62
EXHIBIT B
Income Statement, Year Ended December 31, 1965
63
EXHIBIT C
Comparison of Reserve Balances with Ordinance
Provisions
64
Schedule 1
Plant and Property Accounts
65 - 66
Schedule 2
Schedule of Operating Expenses
67 - 69
A. H. LECKBAND & Co.
CERTIFIED PUBLIC ACCOUNTANT
ACCOUNTING BUILDING
A. H. LECKBAND. C.P.A.
719 EAST CRAWFORD
SALINA, KANSAS
MEMBER AMERICAN INSTITUTE
OF CERTIFIED PUBLIC ACCOUNTANTS
TAYLOR 7-7244
June 30, 1966
The Mayor and
The Board of City
City of Salina
Salina, Kansas
Commissioners
We have examined the records and accounts of the offices and officers of
the City of Salina for the year ended December 31, 1965, except the Municipal
Band Board, The Public Library Board, The Firemen's Relief Association and The
Joint City County Board of Health. It is not within the scope of our audit
contract to audit or report on these agencies.
Our report on the Clerk of the City Court, covering the period January 1
to June 30, 1965, at which time the Court became the Magistrate Court of Saline
County, was included in our 1964 audit report.
We submit herewith our report, including in conjunction therewith a special
section pertaining to the activities of the City of Salina Water and Sewage
Department. The following exhibits and schedules are subject to the following
comments:
EXHIBIT A
COMPARISON OF CASH BALANCES
WITH ENCUMBRANCES
In this exhibit is presented a summary of transactions, by funds, with
the ending cash balance of each fund compared with encumbrances at December 31,
1965.
The unencumbered cash balances at January 1, 1965, of the General Operating
Fund, the Airport Revolving Fund and the Water and Sewage Fund were increased
during the year 1965 for prior year encumbrance adjustments.
The Asphalt Resurfacing portion of the Construction Fund was reclassified
effective January 1, 1965, from the Non-budgeted Funds to the Budgeted Funds
classification.
All fund cash balances at December 31, 1965, were adequate to cover the
encumbrances.
EXHIBIT B
STATEMENT OF REVENUE, ESTIMATED AND ACTUAL
A comparison of estimated revenue as reflected by the 1965 budget with
actual revenue received in 1965 is presented in this exhibit. Fund totals of
estimated and actual revenue include the estimated and actual unencumbered cash
balances at the beginning of the year as a source of revenue.
1
EXHIBIT C
STATEMENT OF EXPENDITURES COMPARED
WITH BUDGET APPROPRIATIONS
Budget appropriations, as reflected by the 1965 budget, coD~ared with the
actual 1965 expenditures is presented in this exhibit. The GenE~ral Operating
Fund is presented in summary form, by departments, and the detail of each
department is presented in supplemental schedules "C-l" through "C-20".
The Water and Sewage Fund expenditures and revenue include the purchase
and sale of investments resulting in expenditures in excess of budget
appropriations. A budget credit (K.S.A. 79-2934) of the amount recovered from
the sale of investments brings expenditures within budget appropriations.
EXHIBIT G
STATEMENT OF BONDS OF INDEBTEDNESS,
TEMPORARY NOTES AND NO-FUND WARRANTS
This statement presents the bonds outstanding, temporary notes and no-fund
warrants of the City of Salina at January 1, 1965, and December 31, 1965, the
amount of the new issues and the amount of principal payments during the year.
The amount of the outstanding bonds at December 31 of the last ten years
is as follows:
YEAR
1956
1957
1958
1959
1960
1961
1962
1963
1964
1965
AMOUNT
$ 4,843,694.67
5,727,208.81
6,243,242.95
6,938,846.68
7,207,914.02
11,141,058.06
12,493,279.87
13,550,777 .45
13,200,094.26
13,392,000.00
EXHIBIT I
INSURANCE IN FORCE
Exhibit "I" presents a summary of insurance coverage on the various
properties owned by the City of Salina. During the year 1965, n~erous policies
were cancelled and blanket policies were written to cover the buildings and equip-
ment owned by the City of Salina, including coverage of Water and Sewage Depart-
ment properties.
2
EXHIBIT N
CITY BUILDING INSPECTOR
RECEIPTS, DISBURSEMENTS AND BALANCES
Exhibit "N" presents a summary of transactions of the City Building
Inspector for the year 1965. The balance due to the City Clerk at December 31,
1965 was remitted during the first week of January, 1966.
AUDIT PROCEDURE AND CERTIFICATE
Subject to the foregoing comments and the comments pertaining to the Water
and Sewage Department, this audit was performed in accordance with the provisions
of the Minimum Standard Audit Program approved by the State Municipal Accounting
Board September 28, 1963.
In our opinion, the accompanying exhibits and related schedules reflect
the financial condition of the City of Salina and the City Water and Sewage
Department at December 31, 1965, and the financial transactions for the year
then ended.
æ / 4rdi~?vf ~ a .
CERTIFIED PUBLIC ACCOUNTANT
d. #~¡;~~
A. H. Leckband, Licensed
Municipal Public Accountant,
in charge of and actively
engaged on this audit.
3
CITY OF SALINA, KANSAS
COMPARISON OF CASH BALANCES WITH ENCUMBRANCES EXHIBIT A
January 1 to December 31, 1965
Unencumbered Unencumbered Cash
Cash Balance Cash Balance Encumbrances Balances
Funds 1-1-65 Receipts Expenditures 12-31-65 12-31-65 12-31-65
Budgeted Funds:
General Operating $ 94,391.14 $1,309,933.99 $1,329,918.57 $ 74,406.56 $ 65,994.12 $ 140,400.68
Band 285.83 11,858.04 11,750.00 393.87 - 393.87
Cemetery 1,597.19 19,140.42 18,820.54 1,917.07 628.02 2,545.09
General Improvement 8,877.17 49,564.53 49,127.47 9,314.23 - 9,314.23
Memorial Hall 5,067.34 10,305.60 8,459.31 6,913.63 35.30 6,948.93
Noxious Weeds 479.57 3,745.98 3,986.70 238.85 - 238.85
Firemen's Pension 12,354.93 14,462.30 15,634.94 11,182.29 - 11,182.29
Policemen's Pension 12,480.98 19,294.54 27,038.85 4,736.67 - 4,736.67
Flood Works and Dikes 9,769.81 23,195.14 22,237.93 10,727.02 1,530.00 12,257.02
Industrial Development 20,587.86 105.98 20,693.84 - - -
Bond and Interest 65,536.09 1,219,137.64 1,273,493.78 11,179.95 - 11,179.95
Gen'l. and Spec. Improvement 347.38 29,840.55 29,852.70 335.23 - 335.23
Parking Meter 23,034.74 79,151.08 77,722.97 24,462.85 - 24,462.85
Airport Revolving 35,994.96 227,923.06 229,785.55 34,132.47 9,906.16 44,038.63
Refuse 35,585.80 142,000.00 129,836.31 47,749.49 1,554.30 49,303.79
Water and Sewage 537,614.21 1,520,288.73 1,557,151.84 500,751.10 21,450.53 522,201.63
Public Health 1,037.56 21,588.29 21,715.00 910.85 - 910 .85
Tree Maintenance 14,002.72 1,984.71 1,954.56 14,032.87 - 14,032.87
Social Security 22,170 .77 75,588.80 61,124.82 36,634.75 - 36,634.75
Employees Retirement 34,219.63 72,874.56 55,863.73 51,230.46 - 51,230.46
Construction-Asphalt Resurface 53,322.40 43,212.13 - 96,534.53 - 96,534.53
Sub-Totals $ 9~8.~.7l8~0~ $4~825~126~01 $4~9~6~12.9~41 $ 9l7~7~4~7~ $1Q.l~028~4l $1~Ol8~8~3~11
Non-Budgeted Funds:
Construction $ 163,526.28 $1,824,006.27 $1,750,139.86 $ 237,392.69 $ - $ 237,392.69
Clearing Accounts 6,936.58 129,483.30 129,371.80 7,048.08 - 7,048.08
Street Machinery 35,992.90 13 ,000.00 - 48,992.90 - 48,992.90
Central Garage (976.18) 106,143.17 89,183.27 15,983.72 1,047.11 17,030.83
Cemetery Endowment 217.25 18,755.59 18,196.98 77 5.86 - 775.86
Mausoleum Endowment 861.94 15,625.23 15,323.77 1,163.40 - 1,163.40
Mausoleum Trust 980.00 700.00 1,680.00 - - -
Civil Defense 1,108.14 24,230.02 24,288.35 1,049.81 23.34 1,073.15
Sub-Totals $ 208.646.91 $2,131,943.58 $2,028,184.03 $ 312,406.46 $ 1,070.45 $ 313,476.91
Totals-All Funds $1.197 ,404.99 $7,027,139.65 $6,974.353.44 $1. 250 .191. 20 $102.168.88 $1.352.360.QB
.¡::-.
EXHIBIT B
Page .1
CITY OF SALINA, KANSAS
STATEMENT OF REVENUE, ESTIMATED AND ACTUAL
January 1 to December 31, 1965
1965 1965 Actual
Estimated Actual Over (Under)
Revenue Revenue Estimated
--
General Operating Fund
Unencumbered Cash Balance,
January 1, 1965 $ 93,330.68
Adjustment for Prior Years
Encumbrances ~0.46
Adjusted Unencumbered Cash Balance,
January 1, 1965 $ 38,849.19 $ 94,391.14 $55,541.95
Current Tangible Tax 699,829.80 697,369.64 (2,460.16)
Current Intangible Tax 42,000.00 41,470.98 (529.02)
Delinquent Tax 8,000.00 7,239.24 (760.76)
Cigarette Tax 40,000.00 40,879.80 879.80
Gasoline Tax 60,000.00 55,74l+.74 (4,255.26)
Liquor Enforcement Tax 10,500.00 11,763.51 1,263.51
Sales Tax 44,873.92 44,873.92
Highway Maintenance 8,000.00 8,045.00 45.00
Licenses, Fees and Permits 41,800.00 42,130.75 330.75
Police Court Fines 80,000.00 94,999.16 14,999.16
City Court Fines 20,000.00 11,563 .18 (8,436.82)
Franchise Taxes 145,000.00 156,185.68 11,185.68
Rents and Concessions 850.00 748.14 (101.86)
Service and Sales 79,450.00 88,355.89 8,905.89
Miscellaneous 810.00 3,300.44 2,490.44
Reimbursement of Expenditures 20,884.09 5 ,263 .92 (15.620.17)
Totals $1,340.847.00 $1.404.325.13 $63.478.13
Band Fund
Unencumbered Cash Balance,
January 1, 1965 $ 221. 77 $ 285.83 $ 64.06
Current Tangible Tax 11,029.65 10,981'.90 (41.75)
Delinquent Tangible Tax 121..56 121. 56
Sales Tax 748.58 748.58
Totals $ 12.000.00 $ 12.143.87 $ 143.87
Cemetery Fund
Unencumbered Cash Balance,
January 1, 1965 $ 983.79 $ l,597.l9 $ 613 .40
Current Tangible Tax 9,301.40 9,270.37 (31.03)
Delinquent Tangible Tax 50.00 123.57 73.57
Sales Tax 809.81 809.81
Removal and Burial Fees 7,000.00 5,225.00 (1,775.00)
Grave Marker Permits 50.00 107.00 57.00
5
CITY OF SALINA, KANSAS
STATEMENT OF REVENUE , ESTIMATED AND ACTUAL
January 1 to December 31, 1965
Cemetery Fund (Continued)
Interest on Investments
Title Transfer Fees
Upkeep Services
Sale of Lots and Spaces
Reimbursement of Expenditures
Totals
General Improvement Fund
Unencumbered Cash Balance,
January 1, 1965
Current Tangible Tax
Delinquent Tangible Tax
Sales Tax
Weed Cutting Services
Reimbursement of Expenditures
Totals
Memorial Hall Fund
Unencumbered Cash Balance,
January 1, 1965
Current Tangible Tax
Delinquent Tangible Tax
Sales Tax
Office Space Rental
Auditorium Rental
Public Address System and Timekeeper
Reimbursement of Expenditures
Totals
Noxious Weeds Fund
Unencumbered Cash Balance,
January l, 1965
Current Tangible Tax
Delinquent Tangible Tax
Sales Tax
Totals
$
1965
Estimated
Revenue
650.00
15.00
95.00
950.00
50.00
$
19.955.00
$
2,728.92
44,151.66
3,169.42
950.00
$
51,000.00
$
1,488.74
7,382.60
548.66
360.00
1,500.00
500.00
$
11,780.00
$
305.15
3,512.50
212.35
$
4.030.00
$
1965
Actual
Revenue
--
1,279.18
35.00
319.00
1,760.00
211.49
$
20.737.61
$
8,877.17
45,132.14
499.22
3,169.42
636.25
127.50
$
58,441.70
$
5,067.34
7,354.45
71.49
548.66
360.00
1,800.00
156.00
15.00
$
15,372 .94
$
479.57
3,499..22
34..41
212..35
$
4.225..55
EXHIBIT B
Page ~
Actual
Over (Under)
Estimated
$ 629.18
20.00
224.00
810.00
161.49
$
782.61
$ 6,148.25
980.48
499.22
(313.75)
127.50
$ 7,441.70
$ 3,578.60
(28.15)
71.49
300.00
(344.00)
15.00
$ 3,592.94
$
174.42
(13.28)
34.41
$
195.55
6
EXHIBIT B
Page l
CITY OF SALINA, KANSAS
STATEMENT OF REVENUE. ESTIMATED AND ACTUAL
January 1 to December 31, 1965
1965 1965 Actual
Estimated Actual Over (Under)
Revenue Revenue Estimated
--
Firemen's Pension Fund
Unencumbered Cash Balance,
January 1, 1965 $ 11,429.56 $ 12,354.93 $ 925.37
Current Tangible Tax 5,511.11 5,491.01 (20.10)
Delinquent Tangible Tax 95.26 95.26
Sales Tax 644.33 64-+.33
Contributions by Employees 7,500.00 8,189.58 689.58
Miscellaneous 42.12 42.12
Totals $ 25.085.00 $ 26.817.23 $ 1, 73 2 . 23
Policemen's Pension Fund
Unencumbered Cash Balance,
January 1, 1965 $ 11,361.61 $ 12,480.98 $ 1,119.37
Current Tangible Tax 11,770.39 11,726.21 (44.18)
Delinquent Tangible Tax 170.12 170.12
Sales Tax 1,112.00 1,112.00
Contributions by Employees 6,000.00 6, 24¿~ .08 244.08
Miscellaneous 42.13 42.13
Totals $ 30.244.00 $ 31,775.52 $ 1,531.52
Flood Works and Dikes Fund
Unencumbered Cash Balance,
January 1, 1965 $ 2,245.94 $ 9,769.81 $ 7,523.87
Current Tangible Tax 21,389.13 21,313.29 (75.84)
Delinquent Tangible Tax 100.00 257'.92 157.92
Sales Tax 1,528.93 1,528.93
Miscellaneous 95.00 95.00
Totals $ 25.264.00 $ 32,964.95 $ 7,700.95
Industrial Development Fund
Unencumbered Cash Balance
January 1, 1965 $ 23,632.39 $ 20,587.86 $(3,044.53)
Current Tangible Tax
Delinquent Tangible Tax 60.98 60.98
Sales Tax
Reimbursement of Expenditures 45.00 45.00
Totals $ 23.632.39 $ 20,693.84 $(2,938.55)
7
CITY OF SALINA, KANSAS
STATEMENT OF REVENUE, ESTIMATED AND ACTUAL
January 1 to December 31, 1965
1965
Estimated
Revenue
1965
Actual
Revenue
--
Bond and Interest Fund
Unencumbered Cash Balance,
January l, 1965
Current Tangible Tax
Delinquent Tangible Tax
Current Special Assessments Tax
Delinquent Special Assessments
Accrued Interest on Bonds Sold
Sale of Emergency Warrants
Special Assessments - Property
Parking Meter Revenue
$
$
29,257.92
539,212.08
4,000.00
691,750.00
65,536.09
537,101.33
5,389.04
543,553.89
44,286.73
4,271.00
36,000.00
17,385.65
31,150.00
$1.284.673.73
4,000.00
31,150.00
$1,299.370.00
Owners
Totals
EXHIBIT B
Page ~
Actual
Over (Under)
Estimated
$ 36,278.17
(2,110.75)
1,389.04
(148,196 .11)
44,286.73
4,271.00
36,000.00
13,385.65
$(14,696.27)
General and Special Improvements Fund
Unencumbered Cash Balance,
January 1, 1965 $ 303.84 $ 347.38 $ 43.54
Current Tangible Tax 29,696.16 29,594.29 (101.87)
Delinquent Tangible Tax 246.26 246.26
Totals $ 30,000.00 $ 30,187.93 $ 187.93
Parking Meter Fund
Unencumbered Cash Balance,
January 1, 1965 $ 15,701.88 $ 23,034.74 $ 7,332.86
Parking Meter Revenue 71,000.00 72,931.68 1,931. 68
Parking Meter Permits 4,000.00 6,144.63 2,144.63
Reimbursement of Expenditures 74.77 74.77
Totals $ 90.701.88 $ 102.185.82 $ 11.483.94
Airport Revolving Fund
Unencumbered Cash Balance,
January l, 1965 $ 35,032.11
Adjustment for Prior Years
Encumbrances - 962.85
Adjusted Unencumbered Cash Balance,
January l, 1965 $ 43,230.26 $ 35,994.96 $ (7,235.30)
Office Rental 3,000.00 3,248.80 248.80
Hangar Ground Rental 100.00 45.00 (55.00)
Landing Fees 3,600.00 3,174.00 (426.00)
Hangar Rental 13 ,000.00 13,850.00 850.00
Sale of Gas and Oil 190,000.00 l58,109.08 (31,890.92)
Percentage of Sales 500.00 1,000.84 500.84
8
CITY OF SALINA, KANSAS
STATEMENT OF REVENUE, ESTIMATED AND ACTUAL
January 1 to December 31, 1965
Airport Revolving Fund (Continued)
Gas Tax Refunds
Sale of Concessions
Reimbursement of Expenditures
Transfer from Other Funds
Totals
Refuse Fund
Unencumbered Cash Balance,
January 1, 1965
Service Fees
Totals
Water and Sewage Fund
Unencumbered Cash Balance,
January 1, 1965
Adjustment for Prior Years
Encumbrances
Adjusted Unencumbered Cash Balance,
January 1, 1965 $
Water, Sewage and Refuse Revenue
Proceeds from Matured Investments
Miscellaneous
Tapping Services
Interest on Investments
Refuse and Bond Money
Depreciation and Emergency Reserve
Transfers
Totals
Public Health Fund
Unencumbered Cash Balance,
January 1, 1965
Current Tangible Tax
Delinquent Tangible Tax
Sales Tax
County and Miscellaneous
Totals
1965
Estimated
Revenue
$
37,000.00
300.00
1,000.00
25,000.00
316.730.26
$
$
37,188.61
157,000.00
$
194,188.61
108,452.68
855,000.00
4,000.00
5,000.00
2,500.00
381,968.16
$1,356,920.84
$
550.22
19,676.27
1,706.01
29,597.50
$
51.530.00
1965
Actual
Revenue
--
$
26,194..50
574..60
1,726 .. 24
20,000..00
$
263.918..02
$
35,585..80
142,000..00
$
177,585.80
$
537,608.24
5.97
$ 537,614.21
1,009,121.43
425,034.35
7,607.10
11,089.80
15,965.65
51,470.40
$2.057,902.94
$
1,037.56
19,608.92
273.36
1,706.01
$
22,625.85
EXHIBIT B
Page .2.
Actual
Over (Under)
Estimated
$ (10,805.50)
274.60
726.24
(5,000.00)
$ ( 5 2 . 812 .24)
$ (1,602.81)
(15,000.00)
$ (16.602.81)
$ 429,161.53
154,121.43
425,034.35
3,607.10
6,089.80
13,465.65
(381,968.16)
51,470.40
$ 700,982.10
$
487.34
(67.35)
273.36
(29,597.50)
$ ( 28 , 904 . 15)
9
CITY OF SALINA, KANSAS
STATEMENT OF REVENUE, ESTIMATED AND ACTUAL
January 1 to December 31, 1965
Tree Maintenance Fund
Unencumbered Cash Balance,
January 1, 1965
Current Tangible Taxes
Sales Tax
Delinquent Taxes
Totals
Social Security Fund
Unencumbered Cash Balance,
January 1, 1965
Current Tangible Tax
Delinquent Tangible Tax
Sales Tax
Contributions by Employees and
Employer
Totals
Employees Retirement Fund
Unencumbered Cash Balance,
January 1, 1965
Current Tangible Tax
Delinquent Tangible Tax
Sales Tax
Contributions by Employees and
Employer
Totals
Construction Fund - Asphalt Resurfacing
Unencumbered Cash Balance,
January 1, 1965
Gas Tax - Quarterly Payment
Gas Tax - Surplus Distribution
Totals
1965
Estimated
Revenue
$
8,032.31
1,116.79
750.90
100.00
$
10,000.00
$
6,415.94
31,000.00
37,584.06
$
75,000.00
$
10,352.77
30,000.00
30 . 147 .23
$
70.500.00
$
53,498.85
16,000.00
31,000.00
100.498.85
$
1965
Actual
Revenue
--
$
14,002..72
1,113..41
750 ,.90
120 ,.40
$
15.987..43
$
22,170,.77
30,890.07
262,.79
2,048.52
42,387.42
$
97.759.57
$
34,219.63
29,893.46
336.04
2,663.03
39,982.03
$
107.094.19
$
53,322.40
7,000.00
36,212.13
96.534.53
$
EXHIBIT 1!
Page 2.
Actual
Over (Under)
Estimated
$
5,970.41
(3.38)
20.40
$
5,987.43
$
15,754.83
(109.93)
262.79
2,048.52
4,803.36
$
22,759.57
$
23,866.86
(106.54)
336.04
2,663.03
9,834.80
$
36,594.19
$
(176.45)
(9,000.00)
5,212.13
(3.964.32)
$
10
EXHIBIT C
Page 1
CITY OF SALINA, ~ZANSAS
STATEMENT OF EXPENDITURES COMPARED WITH BUDGET APPROPRIATIONS
January 1 to December 31, 1965
(Over)
Under
General Operating Fund Summary Budget Ac tual Budget
--
Detail
Department Schedule
City Commission C-l $ 23,100.00 $ 23,979.96 $ (879.96)
City Manager C-2 20,785.00 21,884.43 (1,099.43)
City Clerk and City Treasurer C-3 61,632.00 60,851.39 780.61
City Building C-4 17,740.00 14,259.52 3,480.48
City Court C-5 33,177 .00 16,498.34 16,678.66
City Attorney C-6 13,664.00 13,781.80 (117.80)
Police Court C-7 3,887.00 4,962.80 (1,075.80)
City Engineer C-8 71~ 715.00 62,677.13 9,037.87
Fire Department C-9 311,509.00 316,632.26 (5,123.26)
Inspection C-lO 22,905.00 23,199.99 (294.99)
Park Department C-ll 64,654.00 79,555.45 (14,901.45)
Police Department C-12 359,158.00 327,745.03 31,412.97
Street Department C-13 131 ,405 .00 128,040.64 3,364.36
Waste Disposal C-14 21,390.00 20,282.43 1,107.57
Traffic and Parking C-15 41,061.00 55,457.64 (14,396.64)
Swimming Pools C-16 16,725.00 13,676.15 3,048.85
City Planning C-17 8,575.00 7,117 .10 1,457.90
Street Lighting C-18 65,000.00 64,293.77 706.23
Airport C-19 25,000.00 30,000.00 (5,000.00)
Group Insurance and
Miscellaneous C-20 27,765.00 45,022.74 (17,257.74)
Total General Operating Fund $1.340.847.00 $1.329.918.57 $ 10.928.43
Band Fund
Appropriation $ 11,750.00 $ 11 , 750 .00 $
Miscellaneous 250.00 250.00
Totals $ 12.000.00 $ 11.750.00 $ 250.00
Cemetery Fund
Personal Services:
Salaries - Regular Employees $ 13 ,080.00 $ 12,257.90 $ 822.10
Salaries - Regular Employees,
Other Departments 400.00 469.90 (69.90)
Contractual Services:
Telephone and Telegraph 250.00 217 .83 32.17
Traveling Expense 50.00 73.86 (23.86)
Printing Office Forms 25.00 25.00
Legal Printing 50.00 19.44 30.56
Insurance - Buildings 125.00 125.00
11
CITY OF SALINA, KANSAS
STATEMENT OF EXPENDITURES COMPARED WITH BUDGET APPROPRIATIONS
January to December 31, 1965
Cemetery Fund
Contractual Services (Continued):
Insurance - Motor Vehicles
Group Insurance
Gas Service
Water Service
Building Repairs
Machinery and Equipment Repairs
Motor Vehicle Tire and Tube Repairs
Other Professional Services
Materials and Supplies:
Tools
Office Supplies
Fuel Lubricants
Janitor and Toilet Supplies
Motor Vehicle Fuel
Motor Vehicle License Tags
Seeds, Plants, Trees and Lawn Supplies
Other Operating Supplies
Cement and Cement Products
Lumber and Lumber Products
Electrical and Lighting Parts
Motor Vehicle Tires and Tubes
Paint and Painting Materials
Sand, Gravel, Rock and Chat
Sundry Expenditures:
Organization Dues
Refunds
Capital Outlay:
Machinery and Equipment
Equipment Rental
Landscape and Improvements
Totals
General Improvement Fund
Personal Services:
Salaries - Regular Employees
Salaries - Regular Employees,
Other Departments
of< Longevi ty
Contractual Services:
Group Insurance
Building Repairs
Budget
$
50.00
220.00
125.00
150.00
400.00
1,500.00
20.00
500.00
75.00
50.00
50.00
35.00
500.00
20.00
150.00
40.00
100.00
30.00
75.00
100.00
30.00
30.00
200.00
500.00
950.00
75.00
$
19.955.00
$
10,140.00
25,000.00
165.00
150.00
4,200.00
Actual
--
$
29.40
110.24
125.04
92.40
629.81
2,107.00
8.25
116.11
64.04
76.25
7.07
:3 73 .96
15.00
13 .64
280.66
17.20
6.48
10.52
32.04
30.49
43.95
10.00
l20.00
341.50
928.56
192.00
$
18..820.54
$
10,301.00
34,609.33
96.46
EXHIBIT C
Page ~
(Over)
Under
Budget
$
20.60
109.76
( .04)
57.60
(229.81)
(607.00)
11.75
383.89
10.96
(26.25)
50.00
27.93
126.04
5.00
(13.64)
(130.66)
22.80
93.52
19.48
42.96
69.51
(13.95)
20.00
80.00
158.50
21.44
(117.00)
$
1 . 134 .46
$
(161.00)
(9,609.33)
165.00
53.54
4,200.00
12
CITY OF SALINA, KANSAS
STATEMENT OF EXPENDITURES COMPARED WITH BUDGET APPROPRIATIONS
January 1 to December 31, 1965
General Improvement Fund
Contractual Services (Continued):
Machinery and Equipment Repairs
Street, Sidewalk and Bridge Repairs
Machinery and Equipment Rent
Other Professional Services
Materials and Supplies:
Tools
Lumber and Lumber Products
Metal and Metal Products
Paint and Painting Supplies
Sand, Gravel, Rock and Chat
Other Materials and Supplies
Sundry Expenditures:
Refunds
Capital Outlay:
Fixed Equipment
Totals
Memorial Hall Fund
Personal Services:
Salaries - Regular Employees
Salaries - Part Time Employees
Contractual Services:
Telephone and Telegraph
Printing Office Forms
Fire Insurance
Gas Service
Light Service
Water Service
Building Repairs
Machinery and Equipment Repairs
Other Professional Services
Materials and Supplies:
Tools
Janitor and Toilet Supplies
Seed, Plants, Trees, etc.
Electrical and Lighting Parts
Hardware
Lumber and Lumber Products
Paint and Painting Materials
Budget
$
300.00
4,695.00
1,500.00
500.00
100.00
1,000.00
400,00
350.00
800.00
1,500.00
200.00
$
51.000.00
$
3,900.00
250.00
200.00
50.00
2,.000.00
500.00
300.00
2,380.00
500.00
300.00
50.00
100.00
50.00
100.00
50.00
50.00
500.00
Actual
--
$
251.46
305.59
272.75
120.00
94.05
113.43
40.72
1. 79
105.55
2,314.24
501.10
$
49.127.47
$
3,848.00
53.07
232.00
1,474.81
258.79
254.04
2,032.82
29.73
2.24
48.18
54.19
1.44
4.00
EXHIBIT C
Page l
(Over)
Under
Budget
$
48.54
4,389.41
1,227.25
380.00
5.95
886.57
359.28
348.21
694.45
(814.24)
(501.10)
200.00
$
1.872 .53
$
52.00
250.00
146.93
50.00
(232.00)
525.19
241.21
45.96
347.18
470.27
300.00
47.76
51.82
50.00
45.81
50.00
48.56
496.00
l3
EXHIBIT C
Page ~
CITY OF SALINA, KANSAS
STATEMENT OF EXPENDITURES COMPARED WITH BUDGET APPROPRIATIONS
January 1 to December 31, 1965
(Over)
Under
Budget Actual Budget
--
Memorial Hall Fund
Sundry Expenditures:
Public Address System and
Timekeeper $ 500.00 $ 166.00 $ 334.00
Totals $ 11. 780.00 $ 8 .,459.31 $ 3,320.69
Noxious Weeds Fund
Personal Services:
Salaries - Regular Employees,
Other Departments $ 2,000.00 $ 2,741.30 $ (741.30)
Contractual Services:
Machinery and Equipment Repairs 600.00 774.52 (174.52)
Motor Vehicle Tire and Tube Repairs 50.00 73.00 (23.00)
Materials and Supplies:
Chemicals, Drugs and Supplies 1,000.00 111.81 888.19
Motor Vehicle Fuel and Lubricants 280.00 223.57 56.43
Machinery and Equipment Parts 100.00 100.00
Motor Vehicle Tires and Tubes 62.50 (62.50)
Totals $ 4,030.00 $ 3.986.70 $ 43.30
Firemen's Pension Fund
Sundry Expenditures:
Pensions Paid $ 14,085.00 $ 14,085.00 $
Refunds 1,000.00 1,549.94 (549.94)
Reserve 10,000.00 10,000.00
Totals $ 25,085.00 $ 15,634.94 $ 9,450.06
Policemen's Pension Fund
Sundry Expenditures:
Pensions Paid $ 18,744.00 $ 24,060.00 $ (5,316.00)
Refunds 1,500.00 2,978.85 (1,478.85)
Reserve 10,000.00 10,000.00
Totals $ 30.244.00 $ 27.038.85 $ 3,205.15
14
CITY OF SALINA, KANSAS
STATEMENT OF EXPENDITURES COMPARED WITH BUDGET APPROPRIATIONS
January 1 to December 31, 1965
Flood Works and Dikes Fund
Personal Services:
Salaries - Regular Employees
*Longevity
Contractual Services:
Insurance - Motor Vehicles
Group Insurance
Traveling Expense
Light and Power Service
Machinery and Equipment Repairs
Motor Vehicle Tire and Tube Repairs
Other Professional Services
Other Contractual Services
Materials and Supplies:
Tools
Chemicals and Drugs
Motor Vehicle Fuel and Lubricants
Motor Vehicle License Tags
Other Operating Supplies
Cement and Cement Products
Motor Vehicle Tires and Tubes
Paint and Painting Supplies
Sand, Gravel, Rock and Chat
Totals
Industrial Development Fund
Contractual Services:
Other Professional and Special
Services
Bond and Interest Fund
Bond Principal
Interest Coupons
Commission and Postage
Interest on Bonds to be
Issued
Totals
General and Special Improvement Fund
Buildings
Budget
$
13,860.00
504.00
300.00
150.00
100.00
600.00
2,000.00
50.00
2,000.00
2,000.00
50.00
1,750.00
750.00
100.00
250.00
100.00
150.00
50.00
500.00
$
25.264.00
$
23,632.39
$
883,094.26
370,483.48
2,000.00
43,792 .26
$1,299.370.00
$
30,000.00
Actual
--
$
14,,128.30
268.57
96.46
251. 60
1,,437.93
16.00
3 " 771. 66
23.43
1,,080.77
650.22
80.00
179.00
24.93
38.02
26.24
164.80
$
22.237.93
$
20,693.84
$
983,094.26
288,758.48
1,641.04
$1.273,493.78
$
29.852.70
EXHIBIT C
Page 1
(Over)
Under
Budget
$
(268.30)
504.00
31.43
53.54
100.00
348.40
562.07
34.00
2,000.00
(1,771.66)
26.57
669.23
99.78
20.00
71.00
75.07
111.98
23.76
335.20
$
3.026.07
$
2.938.55
$0-00,000.00)
81,725.00
358.96
43,792.26
$ 25.876.22
$
147.30
15
EXHIBIT C
Page 2.
CITY OF SALINA, KANSAS
STATEMENT OF EXPENDITURES COMPARED WITH BUDGET APPROPRIATIONS
January 1 to December 31, 1965
(Over)
Under
Budget Actual Budget
Parking Meter Fund
Personal Services:
Salaries - Regular Employees $ 17,550.00 $ 17,890.00 $ (340.00)
Salaries - Other Department
Employees 64.08 (64.08)
*Longevity 360.00 360.00
Contractual Servic~s:
Automobile Use Allowance 375.00 372 .00 3.00
Printing Office Supplies 100.00 104.50 (4.50)
Group Insurance 200.00 96.46 103.54
Other Contractual Services 100.00 75.95 24.05
Materials and Supplies:
Tools 50.00 29.13 20.87
Wearing Apparel 300.00 436.71 (136.71)
Other Operating Supplies 50.00 111. 90 (61. 90)
Machinery and Equipment Parts 150.00 150.00
Parking Meter Parts 200.00 92.52 107.48
Capital Outlay:
Land Purchased 15,450.00 15,450.00
Parking Meters 12,000.00 11 ,849.72 150.28
Bond and Interest Fund Transfer -
Off-Street Parking Issue 31,150.00 31,150.00
Totals $ 78,035.00 $ 77,722.97 $ 312.03
Airport Revolving Fund
Personal Services:
Salaries - Regular Employees $ 29,400.00 $ 37,974.50 $ (8,574.50)
*Longevity 336.00 336.00
Contractual Services:
Telephone and Telegraph 300.00 239.38 60.62
Traveling Expense 64.00 (64.00)
Postage 30.85 (30.85)
Printing Office Forms 150.00 150.00
Insurance - Buildings 4,000.00 7,078.78 (3,078.78)
Insurance - Motor Vehicles 375.00 286.15 88.85
Insurance - Surety Bonds 20.00 17.00 3.00
Group Insurance l75.00 96.46 78.54
Gas Service 800.00 393.13 406.87
Light Service 4,500.00 3,553.11 946.89
Water Service 500.00 491.41 8.59
Building Repairs 1,000.00 226.40 773.60
Furniture and Office Equipment
Repair 50.00 17.59 32.4l
16
CITY OF SALINA, KANSAS
STATEMENT OF EXPENDITURES COMPARED WITH BUDGET APPROPRIATIONS
January 1 to December 31, 1965
Airport Revolving Fund
Contractual Services (Continued):
Machinery and Equipment Repair
Motor Vehicle Tire and Tube Repair
Machinery and Equipment Rent
Laundry and Towel Service
Other Professional Services
Other Contractual Services
Materials and Supplies:
Tools
Office Supplies
Janitor and Toilet Supplies
Merchandise for Resale
Airplane Gasoline
Motor Vehicle Gas and Oil
Motor Vehicle License Tags
Electrical and Lighting Parts
Lumber and Lumber Products
Motor Vehicle Tires and Tubes
Paint and Painting Materials
Sand, Gravel and Rock
Other Operating Supplies
Sundry Expenditures:
Airport Authority
Sales Tax
Organization Dues
Capital Outlay:
Buildings
Equipment
Landscape Improvements
Street, Sidewalk and Runway
Improvements
Totals
Budget
$
2,000.00
50.00
1,500.00
350.00
1,500.00
50.00
100.00
850.00
900.00
185,000.00
800.00
15.00
325.00
200.00
150.00
200.00
100.00
150.00
1,500.00
35.00
12,000.00
10,000.00
1,000.00
4,000.00
$
264,381.00
Actual
--
$
1,761.03
6.50
1,612.36
443.07
117.79
681. 25
37.71
93.07
249.91
1,533.78
151,129.42
1,063.93
42.50
135.01
74.69
161.67
6,399.39
1,711.71
35.00
10,954.20
44.95
65.00
962.85
$
229,785.55
EXHIBIT C
Page 1
(Over)
Under
Budget
$
238.97
43.50
(112.36)
(93.07)
1,382.21
(681. 25)
12.29
6.93
600.09
(633.78)
33,870.58
(263.93)
(27.50)
189.99
200.00
75.31
200.00
100.00
(11.67)
(6,399.39)
(211.71)
1,045.80
9,955.05
935.00
3,037.15
$ 34.595.45
17
EXHIBIT C
Page ~
CITY OF SALINA, KANSAS
STATEMENT OF EXPENDITURES COMPARED WITH BUDGET APPROPRIATIONS
Jan uary 1 to December 31, 1965
(Over)
Under
Budget Actual Budget
--
Refuse Fund
Personal Services:
Salaries $ 101,410.00 $ 97,883.20 $ 3,526.80
*Longevity 1,600.00 1,600.00
Contractual Services:
Telephone and Telegraph 625.00 332.07 292.93
Traveling Expense 100.00 507.16 (407.16)
Postage 25.00 7.25 17.75
Printing Office Forms 400.00 259.06 140.94
Insurance - Motor Vehicles 750.00 628.17 121.83
Social Security 3,750.00 3,444.90 305.10
Employees Retirement 3,850.00 3,292.50 557.50
Group Insurance 600.00 1,147.45 (547.45)
Medical Services 500.00 268.65 231.35
Billing and Administration Charge 6,480.00 5,236.32 1,243.68
Water Service 250.00 l79.50 70.50
Machinery and Equipment Repairs 6,650.00 7,.575.54 (925.54)
Motor Vehicle Tire and Tube Repairs 350.00 227.15 122.85
Laundry and Towel Service 3,000.00 2,:733.50 266.50
Materials and Supplies:
Tools 50.00 172 .20 (122.20)
Office Supplies 150.00 62.14 87.86
Books and Periodicals 25.00 60.00 (35.00)
Janitor and Toilet Supplies 25.00 25.00
Motor Vehicle Fuel and Lubricants 5,000.00 4,626.44 373.56
Motor Vehicle License Tags 600.00 583.75 16.25
Other Operating Supplies 350.00 242.17 107.83
Electrical and Lighting Parts 25.00 19.08 5.92
Lumber and Lumber Products 25.00 3.10 21.90
Motor Vehicle Tires and Tubes 350.00 222.76 127.24
Paint and Painting Materials 400.00 400.00
Sundry Expenditures:
Organization Dues 30.00 30.00
Refunds 50.00 15.00 35.00
Capital Outlay:
Office Mechanical Equipment 100.00 l07.25 (1.25)
Totals $ 137.520.00 $ 129,836.31 $ 7.683.69
18
CITY OF SALINA, KANSAS
STATEMENT OF EXPENDITURES COMPARED WITH BUDGET APPROPRIATIONS
January 1 to December 31, 1965
Water and Sewage Fund
Water Supply Expense
Power and Pumping Expense
Water Treatment Expense
Distribution Expense
Customers Accounting and Collection
Administrative and General
Sewage Treatment and Collection
Bond Ordinance Reserves
Refuse and Bond Money
Capital Expenditures
Bond Principal Paid
Bond Interest Paid
Refunds and Miscellaneous
Investments Purchased
Budget Credit - Investments Sold
Totals
Public Health Fund
Appropriation - City
County and Others
Misce llaneous
Totals
Tree Maintenance Fund
Salaries
Removal and Treatment of Trees
Machinery and Equipment Repairs
Totals
Social Security Fund
Payments to Soc. Sec. Adm.
Miscellaneous Refunds
Totals
Budget
$
l4,700.00
39,537.00
164,904.00
55,392.00
104,182.00
69,478.00
102,012 .00
285,675.00
381,968.16
50,000.00
$1,267,848.16
425,034.35
$1,692.882.51
$
21,715.00
29,597.50
217.50
$
51,530.00
$
5,000.00
4,500.00
500.00
10.000.00
$
$
75,000.00
$
75.000.00
'738.01 $ 4,261.99
1 , 171 . 50 3,328.50
45.05 454.95
1.954.56 $ 8,045.44
Actual
--
$
8,182.88
44,997.09
114,659.62
51,083.02
92,080.11
84,230.60
108,073.54
51,,470.40
186,194.47
59,752.34
110,000.00
118,964.96
21,284.14
506,178.67
$1,557,151.84
$1,557.l51.84
$
21,715.00
$
21. 715 .00
$
$
$
61,107.72
17 .10
$
61,124.82
EXHIBIT C
Page .2.
(Over)
Under
Budget
$ 6,517 .12
(5,460.09)
50,244.38
4,308.98
12,101.89
(14,752.60)
(6,061. 54)
234,204.60
195,773.69
(9,752.34)
(110,000.00)
(118,964.96)
(21,284.14)
(506,178.67)
$(289,303.68)
425,034.35
$135.730.67
$
29,597.50
217.50
$ 29,815.00
$ 13,892.28
(17.10)
$ 13.875.18
19
EXHIBIT £
Page 10
CITY OF SALINA, KANSAS
STATEMENT OF EXPENDITURES COMPARED WITH BUDGET APPROPRIATIONS
January 1 to December 31, 1965
Totals
(Over)
Under
Budget Ac:tual Budget
--
$ 70,500.00 $ 55,.850.39 $ 14,649.61
13.34 (13.34)
$ 70.500.00 $ 55,863.73 $ 14.636.27
$ 100,498.85 $ $100.498.85
Public Employees Retirement Fund
Payments to State of Kansas
Miscellaneous Refunds
Construction Fund - Asphalt Resurfacing
Expenditures
*
Actual longevity expenditure included in regular employees salaries.
20
CITY OF SALINA, KANSAS
NON-BUDGETED FUNDS EXHIBIT D
STATEMENT OF RECEIPTS, EXPENDITURES AND UNENCUMBERED CASH BALANCE Page.1
January 1 to December 31, 1965
Unencumbered Unencumbered
Cash Balance Cash Balance
Construction Fund 1-1-65 Receipts Expenditures Balance Transfers 12-31-65
Flood Control $ 35,608.40 $ - $ - $ 35,608.40 $ - $ 35,608.40
Indian Rock Park 5,259.19 28,500.00 131.16 33,628.03 - 33,628.03
Public Buildings 3,181.17 28,805.08 31,986.25 - -
Job 430 Ohio Street Project 10,181.41 39,935.63 120 . 71 49,996.33 (49,996.33)
Job 440-442 Neal Avenue and
Meadowlark 2,377 .15 - - 2.377.15 (2,377 .15)
Job 438 Mi1lview Addition (67.20) - - (67.20) 67.20
Transportation Study 1,575.00 15,120.00 8,370.00 8,325.00 - 8,325.00
Airport Construction 15,982.84 13,751.72 1,227.82 28,506.74 - 28,506.74
Job 445 Street Improvements 5,336.67 2,068.64 - 7,405.31 (7,405.31)
Job 446 Streets 3,371.02 5,811.51 153.62 9,028 .91 (9,028.91)
Job 450 North Ninth Street (84.75) 183,836.30 190,045.89 (6,294.34) - (6,294.34)
Job 448 Sewer (14,275.09) 347.06 1,902.07 (15,830.10) 15,830.10 -
Job 447 Riker Manor Addition - 47,435.92 53,911 .54 (6,475.62) - (6,475.62)
Job 431 Faith Addition - 51,778.14 51,513.77 264.37 - 264.37
Job 454 Sewers - - 3,703.05 (3,703.05) - (3,703.05)
Job 457 Sidewalks - 1,047.62 1,103.80 (56.18) 56.18 -
Job 453 Streets - 66,847.95 35,821.95 31,026.00 - 31,026.00
Job 458 Westinghouse Sewer - 26,449.59 108.35 26,341. 24 - 26,341.24
Job 462 Greeley Street Bridge - 7,500.00 183.65 7,316.35 - 7,316.35
Job 456 Asphalt Resurfacing - - 22,482.42 (22,482.42) - (22,482.42)
Job 459 Lateral Sewer 501 - - 3,044.80 (3,044.80) - (3,044.80)
Library Bonds - 675,000.00 641,407.00 33,593.00 - 33,593.00
Miscellaneous Improvement 108.09 - - 108.09 {l()A ()O\ ~
'~--'-'/
Sidewaíks 3,367.03 - - 3,367.03 (56.18) 3,310.85
General Operating (Eng.) 7,384.39 - - 7,384.39 (7,384.39)
November 1963 Bond Proceeds 54,612.70 - - 54,612.70 (54,612.70)
November 1964 Bond Proceeds 29,608.26 4,771.11 - 34,379.37 (34,379.37)
November 1965 Bond Proceeds - 625,000.00 702,922.01 (77,922.01) 149,394.95 71 ,472 . 94
$163.526.28 $1.824.006.27 $1.750.139.86 $237.392.69 $ - $237 .J22 .69
N
~
EXHIBIT Q
Page .£
CITY OF SALINA, KANSAS
NON-BUDGETED FUNDS
STATEMENT OF RECE IPTS, EXPENDITURES AND UNENCUMBERED CASH BALANCE
January 1 to December 31, 1965
Clearing Accounts
Unencumbered Cash Balance,
January 1, 1965
Withholding Advance
Tax Receipts Suspense Totals
$ ----- $ 5~8~8~5Q. $ 1.LO~8~0~ $ 6~9l6~5~
Receipts
Contributions by Employees
Fees, Licenses and Permits
$ 123,523.30
$
5,960.00
$ 5,960.00
Total Receipts
$ 123,523.30
Receipts and Beginning Balance $ 1.£3~5.£3~3Q.
$!1~8Q.8~5Q.
Expenditures
To U.S. Government
To General Operating
$ 123,523.30
$
5.848.50
$ 5,848.50
Total Expenditures
$ 123,523.30
Unencumbered Cash Balance,
December 31, 1965
$
$ 5.960.00
Street Machinery Fund
'Unencumbered Cash Balance, January 1, 1965
Receipts
Transfer from Other Funds
Unencumbered Cash Balance, December 31, 1965
$ $123,523.30
5,960.00
$ $129.483.30
$ 1.i.°.§.8~0~ $ll6~4.19~8~
$ $123,523.30
5,848.50
$ $129,371.80
$ 1..088.08
$
7,048.08
$ 35,992.90
13,000.00
$ 48.992.90
22
CITY OF SALINA, KANSAS
NON-BUDGETED FUNDS
STATEMENT OF RECEIPTS, EXPENDITURES AND UNENCUMBERED CASH BALANCE
January 1 to December 31, 1965
Central Garage Fund
Unencumbered Cash Balance, January 1, 1965
Receipts
Reimbursed Expenses
Transfers from Other Funds
$101,143.17
-1..z.;JOO.OO
Receipts and Beginning Balance
Expenditures
Personal Services:
Salaries - Regular Employees
Salaries - Other Departments
Contractual Services:
Telephone and Telegraph
Insurance - Buildings
Group Insurance
Gas Service
Light Service
Repair - Buildings
Repair - Machinery and Equipment
Laundry and Towel Service
Medical Services
Materials and Supplies:
Expendable Tools
Office Supplies
Books and Periodicals
Janitor and Toilet Supplies
Motor Vehicles - Gas and Oil
Other Operating Supplies
Machinery and Equipment Parts
Motor Vehicle Parts
Paint and Painting Materials
Welding Materials
Capital Outlay:
Garage Equipment
$ 29,612.70
146.30
275.73
282.00
289.38
¿..88 .69
246.20
44.37
11.60
187.93
4.70
9.75
153.75
4.50
85.82
22,129.19
240.56
32,L¡.69.61
2, 2~98. 74
75.27
76.49
49.99
Total Expenditures
Unencumbered Cash Balance. December 31. 1965
EXHIBIT D
Page l
$
(976.18)
106,143.17
$1Q.5~12.6~9.2.
89,183.27
$ 15,983.72
23
CITY OF SALINA, KANSAS
NON-BUDGETED FUNDS
STATEMENT OF RECEIPTS. EXPENDITURES AND UNENCUMBERED GASH BALANCE
January 1 to December 31, 1965
Cemetery Endowment Fund
Unencumbered Cash Balance, January 1, 1965
Receipts
Investments
Perpetual Care Deposits
Total Receipts
Receipts and Beginning Balance
Expenditures
Investments Purchased
Unencumbered Cash Balance, December 31. 1965
Mausoleum Endowment Fund
Unencumbered Cash Balance, January 1. 1965
Receipts
Investments
Sale of Mausoleum Space
$ 18,305.59
450.00
$ 15,415.23
210.00
Total Receipts
Receipts and Beginning Balance
Expenditures
Investments Purchased
Unencumbered Cash Balance. December 31, 1965
Mausoleum Trust Fund
Unencumbered Cash Balance, January 1, 1965
Receipts
Sale of Mausoleum Space
Receipts and Beginning Balance
Expenditures
Remitted to Hillcrest
Remitted to Clerk of District Court and Others
Total Expenditures
$ 70.00
--!...tl,10 . 00
Unencumbered Cash Balance, December 31, 1965
EXHIBIT D
Page ~
$
217 . 25
18,755.59
$18,972.84
18,196.98
$
775.86
$
861. 94
15.625.23
$16,487.17
15.323.77
$ 1.163.40
$
980.00
700.00
$ 1,680.00
1.680.00
$
24
CITY OF SAL INA, KANSAS
NON-BUDGETED FUNDS
STATEMENT OF RECEIPTS, EXPENDITURES AND UNENCUMBERED CASH BALANCE
January 1 to December 31, 1965
Civil Defense Fund
Unencumbered Cash Balance,
January 1, 1965
Receipts
Appropriations - City and County
Matching Funds from State
Reimbursed Expenses
$12,000.00
12,106.92
123.10
Total Receipts
Receipts and Beginning Balance
Expenditures
Personal Services:
Salaries - Regular Employees
Contractual Services:
Automobile Use Allowance
Telephone and Telegraph
Traveling Expense
Printing Office Supplies
Repairs - Machinery and Equipment
Repairs - Motor Vehicles Tires and Tubes
Insurance - Motor Vehicles
Repairs - Radio Equipment
Other Contractual Services
Materials and Supplies:
Office Supplies
Motor Vehicles - Fuel and Lubricants
Motor Vehicles - License Tags
Other Operating Supplies
Machinery and Equipment Parts
Motor Vehicles - Parts
Other Repairs and Maintenance
Sundry Expenditures:
Organization Dues
Capital Outlay:
Civil Defense Equipment
$16,,842.00
86.76
1,,221.16
1,409.79
11.50
36.73
16.59
208.46
227.82
1,196.56
360.13
73.36
30.00
63.16
24.76
70.21
32.25
7.50
~369.6l
Total Expenditures
Unencumbered Cash Balance, December 31, 1965
EXHIBIT D
Page 1
$ 1,108.14
24.230.02
$25,338.16
24.288.35
$ 1.049.81
25
EXHIBIT E
CITY OF SALINA, KANSAS
CLASSIFIED STATEMENT OF RECEIPTS. DISBURSEMENTS
AND BALANCES OF CASH, COMPOSITION OF ENDING CASH BALANCE
January 1 to December 31, 1965
Cash Balance Cash Cash Cash Balance
Funds 1-1-65 Receipts Disbursements 12-31-65
Budgeted Funds
General Operating $ 157,273.72 $1,309,933.99 $1,326,807.03 $ 140,400.68
Band 285.83 11,858.04 11 , 750 .00 393.87
Cemetery 4,521.52 19,140.42 21,116.85 2,545.09
General Improvement 10,455.38 49,564.53 50,705.68 9,314.23
Memorial Hall 5,659.18 10,305.60 9,015.85 6,948.93
Noxious Weeds 479.57 3,745.98 3,986.70 238.85
Firemen's Pension 12,354.93 14,462.30 15,634.94 11,182.29
Policemen's Pension 12,480.98 19,294.54 27,038.85 4,736.67
Flood Works and Dikes 11,737.34 23,195.14 22,675.46 12,257.02
Industrial Development 25,987.86 105.98 26,093.84
Bond and Interest 65,536.09 1,219,13 7 .64 1,273,493.78 11,179.95
General ~nd Special
lmprovement 347.38 29,840.55 29,852..70 335.23
Parking Meter 23,094.59 79,151.08 77 , 782 ..82 24,462.85
Airport Revolving 49,344.16 227,923.06 233,228.59 44,038.63
Refuse 40,050.68 142,000.00 132,746.89 49,303.79
Water and Sewage 566,776.33 1,520,288.73 1,564,863.43 522,201.63
Public Health 1,037.56 21,588.29 21,715.00 910.85
Tree Maintenance 14,002.72 1, 984 . 71 1,954.56 14,032 .87
Social Security 22,170.77 75,588.80 61,124.82 36,634.75
Employees Retirement 34,219.63 72,874.56 55,863.73 51,230.46
Construction-Asphalt
Resurfacing 53,322.40 43,212.13 96,534.53
Sub-Totals $1~1.11~ll8~61 $4~82.5~1.2.6~01 $4.J..92.7~411~.51 $1.J..°l8~8.§.3~lZ
Non-budgeted Funds
Construction $ 164,586.49 $1,824,006.27 $1,751,200.07 $ 237,392 .69
Clearing Accounts 16,629.38 129,483.30 139,064.60 7,048.08
Street Machinery 35,992 .90 13,000.00 48,992.90
Central Garage 8,153.16 106,143.17 97,265.50 17,030.83
Cemetery Endowment 217.25 18,755.59 18,196.98 775.86
Mausoleum Endowment 861. 94 15,625.23 15,323 .77 1,163.40
Mausoleum Trust 980.00 700.00 1,680.00
Civil Defense 1.610.89 24,230.02 24.767.72. 1.073.15
Sub-Totals $ 229.032.01 $2,131.943.58 $2.047,498.68 $ 313.476.91
Totals-All Funds $1.340.170.63 $7.027.139.65 $7.014.950.20 $1.352.360.08
Available Cash - December 31. 1965
The First National Bank and Trust
The Planters State Bank
The National Bank of America
The First State Bank
Company
$ 412,965.46
433,606.36
405,788.26
100.000.00
$1.352.360.08
26
Total Available Cash
EXHIBIT I
CITY OF SALINA, KANSAS
POLICE COURT
SUMMARy OF ASSESSMENTS, DISBURSEMENTS,
AND UNCOLLECTED CASE BALANCES
January 1 to December 31, 1965
Uncollected Case Balances,
January 1, 1965
Year 1964
and Prior
~..!ill.
Total
$ _5~62.°~0Q.
$
---.--
$ _5~62.°~0Q.
Assessments
Year 1964
Year 1965
Year 1965
Year 1964
Fines Assessed in Year 1965
Fines Assessed
Parking Violations Assessed
and Prior Fines Reinstated
$
445.00 $
58,277 .50
36,586.16
100.00
545.00 $ 94,863.66
$ 2.4~82.3~62.
$ 445.00
58,277.50
36,586.16
100.00
Total Assessments
$
$ 95.408.66
Beginning Balance and Assessments
$ _6~2Q.5~0Q.
$lQl~0&8~62.
Disbursements
Cash Collected and Remitted
to City Clerk
Fines Worked Out
Fines Paroled and/or Dismissed
Total Disbursements
$ 3,190.50 $ 91,658.66 $ 94,849.16
340.50 340.00 680.50
1.670.00 490.00 2.160.00
$ 5.201.00 $ 92.488.:.&& $ 97,689.66
$ 1.004.00 $ 2.375.00 $ 3.379.00
Uncollected Case Balances,
December 31, 1965
27
CITY OF SALINA. KANSAS
STATE:vŒNT OF BONDS OF INDEBTEDNESS, T£t-.¡PORARY NOTES, AND NO-FUND WARRANTS
December 31, 1965
EXHIBIT &
Bonds of Indebtedness Page .1
Date of Interest Rate Original Outstanding Paid Outstanding
Series Purpose of Issue Issue Percentage Issue l-l-65 Year 1965 l2-31-65
P163 Curb, Gutter, Paving 11-1-54 l.625 $ 239,3l4.90 $ 23,000.00 $ 23,000.00 $
PK164 Pub 1 ic Parks 11-l-54 l.625 275,000.00 28,000.00 28,000.00
A166 Armory 8-1-55 2-2.75 80,000.00 8,000.00 8,000.00
Pl69 Curb, Gutter, Paving 11-1-55 2.75-2.375 292,38l.66 56,000.00 28,000.00 28,000.00
Fl70 Fire Station 11-l-55 2.25 l20,000.00 24,000.00 l2,000.00 l2,000.00
PA-2 Offstreet Parking 12-l-55 3 60,000.00 l5,000.00 l5,000.00 -
P172 Curb, Gutter, Paving 11-l-56 3 53l,032.89 159,000.00 53,000.00 l06,000.00
A174 Airport 3-l-57 2.75-3 375,000.00 lO9,000.00 37,000.00 72,000.00
S175 Sewage Disposal 7-l-57 3 -4 300,000.00 l20,000.00 30,000.00 90,000.00
P176 Curb, Gutter 11-l-57 3-3.5 466,407.30 l84,000.00 46,000.00 138,000.00
S 177 Sewers and Pumping Station 11-l-57 3 -3.5 l48,792.25 58,000.00 15,000.00 43,000.00
FL178 Flood Control 5-l-58 2-3 666,000.00 462,000.00 33,000.00 429,000.00
P179 Curb, Gutter, Paving 11-l-58 2.875-2.75 38l,30l.27 190,000.00 38,000.00 152,000.00
Sl80 Sewers and Pumping Station 11-1-58 2.875-2.75 22l,742.13 110,000.00 22,000.00 88,000.00
S18l Sewers 12-l-58 3.375-4 l05,502.4l 60,000.00 10,000.00 50,000.00
Pl82 Curb, Gutter, Paving l2-l-59 3.375-4 9l0,563.l5 546,000.00 91,000.00 455,000.00
P183 Paving 12-1-59 3.375-4 402 , 73 7 . 72 320,000.00 20,000.00 300,000.00
P184 Curb, Gutter, Paving 11-l-60 2.75-3.5 452,725.10 315,000.00 45,000.00 270,000.00
Pl85 Curb, Gutter, Paving 11 -1-60 2.75-3.5 551,385.64 459,000.00 27,000.00 432,000.00
FLl86 Flood Control 5-l-6l 3-3.5 1,132,000.00 950,000.00 55,000.00 895,000.00
Water and Sewage Issue of 1961 7-1-61 3.25 -5 3,600,000.00 3,285,000.00 110,000.00 3,175,000.00
Sl87 Sanitary Sewers 11-1-61 2.75-3 276,297.60 220,000.00 28,000.00 192,000.00
Pl88 Curb, Gutter, Paving 11-1-61 2.75-3 320,706.83 256,000.00 32,000.00 224,000.00
Pl89 Street Improvements 11-1-61 2.75-3.5 605,942.89 540,000.00 30,000.00 510,000.00
OFPl90 Offstreet Parking 11-1-62 2.5-3 1,375,365.60 1,237,000.00 68,000.00 1,169,000.00
Pl9l Street Improvements 11-1-62 2.5-3 456,283.76 410,000.00 23,000.00 387,000.00
Pl92 Street Improvements 11-1-62 2.5-2.75 388,683.19 349,000,00 10 ()()() {I{I '),1"\ """ ~~
-J,~~~.~v J.LV,VUU.uu
FLl93 Flood Control " ,,~ 2.875-3.5 260,000.00 260,000.00 13,000.00 247,000.00
.L.L-.L-o..>
Pl94 Street Improvements 11-1-63 2.875-3.5 986,218.15 986,218.15 43,218.15 943,000.00
Pl95 Street Improvements 11-1-63 2.875-3.5 803,072.90 803,072.90 82,072.90 721,000.00
Sl96 Lateral Sewers 11-1-63 2.875-3.5 27,803.21 27,803.21 3,803.21 24,000.00
Pl97 Street and Sewer Improvements 11-1-64 2.75-3.5 630,000.00 630,000.00 - 630,000.00
Pl98 Street Improvements 11-1-65 3.25-3.375 265,000.00 - - 265,000.00
Pl99 Street and Sewer Improvements 11-1-65 3.25-3.3 360,000.00 - - 360,000.00
LB200 Library 11-1-65 3.25-3.375 675,000.00 - - 675,000.00
N
(X) Totals $13.200.094.26 $1.108.094~26 $13.392.000.00
EXHIBIT Q
CITY OF SALINA, KANSAS Page 1
STATEMENT OF BONDS OF INDEBTEDNESS, TEMPORARY NOTES, AND NO-FUND WARRANTS
December 31, 1965
Temporary Notes
Issued or Paid or
Note Date of Interest Payable Balance Renewed Renewed Balance
Number Issue Rate % To 1-1-65 1965 1965 12-31-65
BL-300 1-22-63 3.50 Bearer $ 30,000.00 $ - $ 30,000.00 $
PT-66 10-21-63 3.50 Bearer 248, 977 .98 - 248,977 .98
PT-68 1-20 -64 3.50 Bearer 134, 949 .73 - 134,949.73
PT-69 1-20 -64 3.50 Bearer 45,039.96 - 45,039.96
PT-70 5-25-64 3.50 Bearer 59,667.30 - 59,667.30
PT - 71 8 -31-64 3.50 Bearer 132,557.23 - 132,557.23
PT-72 3- 1-65 3.50 Bearer - 48,040.45 - 48,040.45
PT-73 3 - 1-65 3.50 Bearer - 46,185.85 - 46,185.85
PT-74 3 -22 -65 3.50 Bearer - 133,542 .20 - 133,542 .20
PT-74 9-20-65 3.50 Bearer - 50,294.10 - 50,294.10
PT-75 11-15-65 3.50 Bearer - 116,847.95 - 116.847.95
Totals $651.192>-20 $394.910.55 $651.192 . 20 $394.910.55
No-Fund Warrants
A
11-26=65
3.5û
Order No.949 $
$--16.000.00
$
$~OOO ,-00
N
\0
CITY OF SALINA, KANSAS
RECONCILEMENT OF FISCAL AGENCY ACCOUNT
December 31, 1965
Balance with Fiscal Agency, January 1, 1965
Remittances
Matured Bonds
Interest Coupons
Commission and Postage
Total Remittances and Beginning Balance
Returns
Cancelled Bonds
Interest Coupons Paid
Commission and Postage Retained
$1,108.094,,26
407,878..48
1,955..21
$1,116,094.26
407,725.02
1,955.95
Balance with Fiscal Agency, December 31, 1965
EXHIBIT 1!
Page .1
$
14,494.96
1,517.928.69
$1,532,423.65
1,525,775.23
$
6.648.42
30
CITY OF SALINA, KANSAS
RECONCILEMENT OF FISCAL AGENCY ACCOUNT EXHIBIT H
December 31, 1965 Page Æ.
Analysis of Balance, December 31, 1965
Date Date Coupon Bond
Bond Series Issued Due No. No. Detail Amount
FL-178 5-1-58 3-1-65 13 267-270 4@ $ 11.25 $ 45.00
FL-178 5-1-58 3-1-65 13 338 l@ 12.50 12.50
FL-178 5-1-58 3-1-65 13 352-360 9@ 12.50 112 .50
FL -17 8 5-1-58 3-1-65 13 616-621 6@ 15.00 90.00
FL-178 5-1-58 9-1-65 14 263-270 8@ 11.25 90.00
FL-178 5-1-58 9-1-65 14 337-338 2@ 12.50 25.00
FL-178 5-1-58 9-1-65 14 352-369 18@ 12.50 225.00
FL-178 5-1-58 9-1-65 14 616-621 6@ 15.00 90.00
P-179 11-1-58 5-1-62 7 326 -328 3@ 14.37 43.11
P-179 11-1-58 11-1-62 8 326-328 3@ 14.38 43.14
P-179 11-1-58 5-1-63 9 326-328 3@ 14.37 43.11
P-179 11-1-58 11-1-63 10 326-328 3@ 14.38 43.14
P-179 11-1-58 5-1-64 11 326-328 3@ 14.37 43.11
P-179 11-1-58 11-1-64 12 326 -328 3@ 14.38 43.14
P-179 11-1-58 5-1-65 13 326-328 3@ 14.37 43.11
P-179 11-1-58 11-1-65 14 326-328 3@ 14.38 43.14
S-181 12-1-59 6-1-65 11 96-100 5@ 16.88 84.40
S-181 12-1-59 12-1-65 12 60 l@ 16.87 16.87
S-181 12-1-59 12-1-65 12 96-100 5@ 16.87 84.35
P-182 12-1-59 12-1-65 12 573-575 3@ 16.87 50.61
P-182 12-1-59 12-1-65 12 835 l@ 16.87 16.87
P-182 12-1-59 12-1-65 12 901-910 10@ 16.87 168.70
P-183 12-1-59 12-1-65 12 303-322 20@ 18.75 375.00
P-183 12-1-59 12-1-65 12 343-402 60@ 18.75 1,125.00
P-185 11-1-60 11-1-65 10 188-192 5@ 1~ 71:; ó8.ì5
.~., J
P-185 11-1 =60 11-1-65 10 434-443 10@ 16.25 162.50
FL-186 5-1-61 3-1-62 1 953-958 6@ 29.17 175.02
FL-186 5-1-61 9-1-62 2 953 -958 6@ 17.50 105.00
FL-186 5-1-61 3-1-63 3 953-958 6@ 17.50 105.00
FL-186 5-1-61 9-1-63 4 953-958 6@ 17.50 105.00
FL-186 5-1-61 3 -1-64 5 953-958 6@ 17.50 105.00
FL-186 5-1-61 9-1-64 6 953-958 6@ 17.50 105.00
FL-186 5-1-61 3-1-65 7 613-614 2@ 15.00 30.00
FL-186 5-1-61 3-1-65 7 625-632 8@ 15.00 120.00
w
......
CITY OF SALINA, KANSAS
RECONCILEMENT OF FISCAL AGENCY ACCOUNT EXHIBIT H
December 31, 1965 Page l
Analysis of Balance, December 31, 1965 (Continued)
Date Date Coupon Bond
Bond Series Issued Due No. No. Detail Amount
FL-186 5-1-61 3-1-65 7 953 -958 6@ $ 17.50 $ 105.00
FL-186 5-1-61 3-1-65 7 1053-1062 10@ 17.50 175.00
FL-186 5-1-61 9-1-65 8 613-614 2@ 15.00 30.00
FL-186 5-1-61 9-1-65 8 625-632 8@ 15.00 120.00
FL-186 5-1-61 9-1-65 8 803-807 5@ 16.25 81. 25
FL-186 5-1-61 9-1-65 8 953-958 6@ 17.50 i05.00
FL-186 5-1-61 9-1-65 8 1053-1062 10@ 17.50 175.00
P-189 11-1-61 5-1-65 7 488 l@ 17.50 17.50
P-189 11-1-61 11-1-65 8 486-487 2@ 17.50 35.00
P-189 11-1-61 11-1-65 8 489-490 2@ 17.50 35.00
P-189 11-1-61 11-1-65 8 566-570 5@ 17.50 87.50
OFP-190 11-1-62 11-1-65 6 975-994 20@ 14.38 287.60
OFP-190 11-1-62 11-1-65 6 1046-1060 15@ 14.38 215.70
P-191 11-1-62 11-1-65 6 380-384 5@ 15.00 75.00
P-191 11-1-62 11-1-65 6 408-412 5@ 15.00 75.00
FL-193 11-1-63 5-1-65 3 34-39 6@ 17.50 105.00
FL-193 11-1-63 11-1-65 4 34-39 6@ 17.50 105.00
FL-193 11-1-63 11-1-65 4 183-187 5@ 15.63 78.15
P-194 11-1-63 11-1-65 4 321-334 14@ 14.38 201.32
P-194 11-1-63 11-1-65 4 826-830 5@ 15.63 78.15
P-194 11-1-63 11-1-65 4 896-905 10@ 15.63 156.30
P-195 11-1-63 11-1-65 4 566 l@ 14.38 14.38
Water and Sewage 7 -1-61 8-1-65 8 1211-1220 10@ 16.25 162.50
Water and Sewage 7-1-61 8-1-65 8 2191-2195 5@ 18.00 90.00
$6.648.42
Vol
N
EXHIBIT I
CITY OF SALINA, KANSAS
INSURANCE IN FORCE
December 31, 1965
City Buildings. Equipment, etc.
Buildings and Contents -
Blanket Policy
Type of Coverage
Amount of
Cove~rage
Co-Insurance
Percentage
Fire and Lightning,
Extended Coverage,
Vandalism and
Malicious Mischief
$2,141,000.00
90
Municipal Airport
Buildings and Contents -
Blanket Policy
Fire and Lightning,
Extended Coverage,
Vandalism and
Malicious Mischief
13 2 , 000 .00
90
Airport Liability Policy
Property Damage
Limit of Liability
100/300,000.00
1,000,000.00
Miscellaneous
Memorial Hall Liability
Bodily Injury
25/300,000.00
Vehicles
Bodily Injury
Property Damage
Fire, Lightning and
Transportation
Theft and Combined
Additional Coverage
100/300,000.00
50,000.00
Owners', Landlords' and
Tenants' Liability Policy -
Kenwood Park Grandstand
Bodily Injury
Property Damage
15/100,000.00
5,000.00
Steam Boilers
Explosion-Each Accident
City Hall, Police
Building and Memorial
Hall
100,000.00
Filter Building, Fire
Stations, Park Depart-
ment Building and Sew-
age Disposal Plant
25,000.00
Workmen's Compensation
25,000.00
Schedule Liability
Bodily Injury
Property Damage
100/300,000.00
50/50,000.00
Money and Securities
Inside Premises
Outside Premises
25,000.00
25,000.00
Depositors Forgery Bond
10,000.00
33
~
Robert M. Stark
Carl R. Rundquist
Ralph F. Exline
G. N. Waddell
Charles W. Casebeer
Norris Olson
Harold E. Peterson
D. L. Harrison
Ivy Thompson
Harold F. Harper
Robert A. Lange
Glenn M. Horner
Morris V. Hoobler
CITY OF SALINA, KANSAS
FIDELITY BONDS IN FORCE
December 31, 1965
Title
City Commissioner
City Commissioner
City Commissioner
City Commissioner
City Commissioner
City Manager
City Clerk and Director of
Finance
City Treasurer
Cashier of Water Department*
City Engineer
Building Inspector
Manager of Municipal Airport
Police Judge
*Public Employees Blanket Bond
Date
Effective
4-19-65
4-16-63
6- 4-63
4-19-65
4-19-65
5- 1-64
1- 1-53
6- 1-58
6- 1-65
1-15-46
6- 1-59
1- 1-58
11-30 -64
Date of
Expiration
T ~rm-2 yrs.
T ~rm-4 yrs.
Continuous
TE!rm-4 yrs.
Term-4 yrs
Continuous
Continuous
Continuous
6-1-66
Continuous
Continuous
Continuous
Continuous
EXHIBIT :l.
Amount
$10,000.00
10,000.00
10,000.00
10,000.00
10,000.00
5,000.00
5,000.00
50,000.00
10,000.00
5,000.00
1,000.00
5,000.00
1,000.00
34
CITY OF SALINA, KANSAS
SCHEDULE OF INVESTMENTS
December 31, 1965
Water and Sewage Department
U.S. Treasury Bills
Extension and Bond
Retirement Account
Bond Reserve Account
Depreciation and Emergency
Account
Cemetery Endowment Fund
U.S. Treasury Bills
Balance
1-1-65
Additions
1965
$ 81,883.90 $ 84,280.73
220,739.14 294,368.08
122,411.31
127,529.86
$425.034.35 $506.178.67
$ 18.305.59 $ 18.196.98
Hillcrest Mausoleum Endowment Fund
U.S. Treasury Bills $ 15.415.23 $ 15~323.77
Construction Fund
U.S. Treasury Bills
$
$634,582.00
Reduc:tions
1965
EXHIBIT ß
Balance
12-31-65
$ 81,883.90 $ 84,280.73
220,739.14 294,368.08
122,411.31 127,529.86
$425.034.35 $506.178.67
$ 18.305.59
$ 15.415.23
$
$ 18.196.98
$ 15.323.77
$634,582.00
35
EXHIBIT 1
CITI OF SALINA, KANSAS
COMPARISON OF DEPOSITORY SECURITY WITH BALANCES ON DEPQg!
December 31, 1965
DEPOSITORIES
First National Planters National First
Bank and State Bank of State
Trust Company Bank ~Ei.~ Bank
Total on Deposit
Donald Harrison,
City Treasurer $412,965.46 $537,753.34 $405,1'88.26 $100,000.00
Deduct - F. D. 1. C. 10,000.00 10,000.00 ~IOO .00 10.000.00
Balance Securable by Collateral $402.965.46 $527.753.34 $395.788.26 $ 90.000.00
Security Required ( 70%) $282.075.82 $369.427.34 $277,051.78 $ 63.000.00
Collateral Deposited by Banks $620.542.20 $700.500.00 $489,000.00 $ 70.000.00
36
CITY OF SALINA, KANSAS
SCHEDULE OF AUDIT ADJUSTMENTS
December 31, 1965
(1)
Miscellaneous Income
Meter Deposits
Debit
$100.00
To adjust the Water and Sewage
Department liability account for meter
deposits to actual per tape of detail
accounts at December 31, 1965.
EXHIBIT M
Credit
$100.00
37
CITY OF SALINA, KANSAS
CITY BUILDING INSPECTOR
RECEIPTS, DISBURSEMENTS AND BALANCES
January 1 to December 31, 1965
Beginning Balance, January 1, 1965
Receipts
Building Permits and Inspections
Gas Inspections
Plumbing Inspections
Electrical Inspections
Fence Permits
Sign Permits
Sandblasting Permits
Demolition Permits
Total ReceiPts
ReceiPts and Beginning Balance
Disbursements
Remittances to City Clerk
Balance, December 31, 1965
$2,447.50
1,009.50
1,756.55
2,666.35
97.00
200.00
1:7 .00
~!.oo
EXHIBIT 1:!
$
8,235.90
$ 8,235.90
$
8,048.15
187.75
38
CITY OF SALINA, KANSAS
STATEMENT OF TAXES RECEIVED FROM COUNTY TREASURER IN YEAR 1965 SHOWING
CURRENT TAXES AND DELINQUENT TAXES RECEIVED AND DISTRIBUTION TO FUNDS
Ad Valorem and Intangible Taxes
General Operating
Ad Valorem
Intangible
Total General Operating
Memorial Hall
Cemetery
General and Special Improvement
General Improvement
Public Health
Band
Noxious Weeds
Firemen's Pension
Policemen's Pension
Bond and Interest
Flood Works and Dikes
Industrial Development
Tree Maintenance
Employees Retirement
Social Security
Sub-Tot aI-Ad Valorem and
Intangible Taxes
Special
(a)
(a)
(b)
(c)
(a)
(a)
Taxes
Paving
Sewer
Water
Weeds
Sidewalks
Off Street
Parking
Sub-Total-Special Taxes
Total-All Taxes
Delinquent
Tax
1964 Current
Tax and
Sales Tax
$ 7,208.65 $ 742,243..56
30.59 41,470.98
$ 7, 239 . 24 $ 783,714..54
71.49 7 , 903 .11
123.57 10,080.18
246.26 29,594.29
499.22 47,169.06
273.36 21,314.93
121.56 11-,736.48
34.41 3,711.57
95.26 6,135.34
170.12, 12,838.21
5,389.04 537,101.33
257.92 22,842.22
60.98
120.40 1,864.31
336.04 32,556.49
262.79 32,938.59
$.15~3Q.l~62. $1~52.l~5Q.O.:. 6~
$40,609.53 $ 448,559.59
3,104.76 40,799.85
1,200.88 8,405.94
85.00 1,677.75
572 .44 6,960.31
47.234.14
$45.572.61 $ 553.637.58
$60.874.27 $2,115.138.23
Distribution - Specials
(a) To Bond and Interest Fund
(b) To Water and Sewage Fund
(c) To General Improvement Fund
f'
EXHIBIT Q
Totals
$
749,452.21
41,501.57
$
790,953.78
7,974.60
10,203.75
29,840.55
47,668.28
21,588.29
11,858.04
3,745.98
6,230.60
0,008.33
542,490.37
23,100.14
60.98
1,984.71
32,892.53
33,201.38
$1~516~8Q.2~3.1
$
489,169.12
43,904.61
9,606.82
1,762.75
7,532.75
47,234.14
599,210.19
$
$ 2. 17 6.012 .50
39
Schedule C-l
CITY OF SALINA, KANSAS
GENERAL OPERATING FUND
DETAIL OF EXPENDITURES COMPARED
WITH BUDGET APPROPRIATIONS
January 1 to December 31, 1965
(Over)
Under
Budget Actual Budget
City Coumission
Personal Services:
Salaries $ 500.00 $ 500.00 $
Contractual Services:
Traveling Expense 3,000.00 2,852.90 147.10
Contributions 7,000.00 6,620.00 380.00
Legal Advertising 3,500.00 3,206.87 293.13
Insurance - Surety Bonds 350.00 315.00 35.00
Other Contractual Services 4,000.00 5,703.66 (1,703.66)
Revision of Ordinances 3,000.00 3,000.00
Sundry Expenditures:
Organization Dues 1,750.00 1,781.53 (31. 53)
Total Expenditures $ 23,100.00 $ 23.979.96 $ (879.96)
Schedule C-2
City Manager
Personal Services:
Salaries - Officials and Department
Heads
Salaries - Regular Employees
Salaries - Part Time Employees
$
12,000.00
4,200.00
300.00
$
12,000.00
7,525.00
$
(3,325.00)
300.00
Contractual Services:
Telephone and Telegraph
Traveling Expense
Postage
Printing Office Forms
Insurance - Motor Vehicles
Insurance - Surety Bonds
Furniture and Office Equipment
Repairs
Machinery and Equipment Repairs
Motor Vehicle Tire and Tube Repairs
Other Professional Services
20.00
725.45
659.71
79.49
37.73
56.24
17.00
124.55
40.29
(29.49)
62.27
(56.24)
3.00
850.00
700.00
50.00
100.00
100.00
350.00
37.98
128.04
7.50
62.02
221.96
(7.50)
150.00
150.00
Materials and Supplies:
Office Supplies
Books and Periodicals
Other Operating Supplies
200.00
250.00
50.00
152.39
217.85
15.25
47.61
32.15
34.75
40
Schedule C-2
(Continued)
CITY OF SALINA, KANSAS
GENERAL OPERATING FUND
DETAIL OF EXPENDITURES COMPARED
WITH BUDGET APPROPRIATIONS
January 1 to December 31, 1965
City Manager
Materials and Supplies (Continued):
Motor Vehicles Fuel and Lubricants
Motor Vehicles License Tags
Sundry Expenditures:
Organization Dues
Capital Outlay:
Furniture and Fixtures
Office Mechanical Equipment
Total Expenditures
City Clerk and City Treasurer
Personal Services:
Salaries - Officials and Department
Heads
Salaries - Regular Employees
* Longevi ty
Salaries - Part Time Employees
Contractual Services:
Freight and Express
Telephone and Telegraph
Traveling Expense
Postage
Printing Office Forms
Legal Advertising
Printing Election Supplies
Insurance - Surety Bonds
Furniture and Office Equipment Repair
Rent - Machinery and Equipment
Auditing and Accounting Service
Judges and Clerks - City Election
Other Professional Services
Other Contractual Services
$
(Over)
Under
Budget Actual Budget
--
500.00 $ 194.80 $ 305.20
15.00 15.00
100.00 15.00 85.00
500.00 500.00
350.00 350.00
20,785.00 $ 21. 884.43 $ (1,099.43)
Schedule C-3
$
$
$
18,256.00
18,364.90
$
(616.00)
55.10
1,062.00
(436.50)
17 ,640.00
18,420.00
1,062.00
436.50
100.00
900.00
500.00
1,000.00
2,000.00
100.00
750.00
250.00
810.00
2,000.00
5,000.00
5,000.00
500.00
100.00
9.31
761.15
342.55
787.55
1,173.49
90.69
138.85
157.45
212.45
826.51
100.00
(627.42)
(171.50)
320.54
(983.94)
2,000.00
(2,145.00)
55.50
(180.50)
1,377.42
421.50
489.46
2,983.94
3,000.00
7,145.00
444.50
280.50
41
CITY OF SALINA, KANSAS
GENERAL OPERATING FUND
DETAIL OF EXPENDITURES COMPARED
WITH BUDGET APPROPRIATIONS
January 1 to December 31, 1965
Budget
City Clerk and City Treasurer
Materials and Supplies:
Office Supplies
Books and Periodicals
Election Supplies
Other Operating Supplies
(Continued)
$
1,500.00
250.00
2,000.00
750.00
Sundry Expenditures:
Organization Dues
Refunds
100.00
100.00
Capital Outlay:
Furniture and Fixtures
Office Mechanical Equipment
300.00
500.00
Total Expenditures
$
61. 632 .00
City Building
Personal Services:
Salaries - Regular Employees
Salaries - Part Time Employees
*Longevi ty
$
6,180.00
500.00
360.00
Contractual Services:
Fire Insurance
Gas
Electricity
Water
Building Repairs
Furniture and Office Equipment
Repairs
Laundry and Towel Service
Other Professional Services
2,250.00
2,500.00
700.00
700.00
1,800.00
500.00
50.00
350.00
Materials and Supplies:
Tools
Janitor and Toilet Supplies
Electrical Supplies and Parts
Lumber and Lumber Products
Paint and Painting Supplies
50.00
1,000.00
250.00
150.00
400.00
Total Expenditures
$
17.740.00
Actual
$
1,400.48
302.53
2,020.86
164.35
125.00
175.00
389.40
$
60.851.39
$
6,689.40
89.20
1 ,438.79
1 ,692.04
756.00
641.35
11,529.74
36.52
5.50
30.51
1,058.29
181.28
77.84
33.06
$
14,259.52
Schedule C-3
(Continued)
(Over)
Under
Budget
$
99.52
(52.53)
(20.86)
585.65
(25.00)
(75.00)
(89.40)
500.00
$
780.61
Schedule C-4
$
(509.40)
410.80
360.00
811. 21
807.96
(56.00)
58.65
270.26
500.00
13 .48
344.50
19.49
(58.29)
68.72
72 .16
366.94
$
3.480.48
42
Schedule C-5
CITY OF SALINA, KANSAS
GENERAL OPERATING FUND
DETAIL OF EXPENDITURES COMPARED
WITH BUDGET APPROPRIATIONS
January 1 to December 31, 1965
Budget
A,ctual
--
(Over)
Under
Budget
City Court
Personal Services:
Salaries - Officials and Department
Heads
Salaries - Regular Employees
Salaries - Part Time Employees
$
17,040.00
8,987.00
200.00
$
9,020.00
5,191.40
$
8,020.00
3,795.60
200.00
Contractual Services:
Auto Use Allowance
Telephone and Telegraph
Postage
Printing Office Forms
Surety Bonds
Furniture and Office Equipment
Repairs
Other Professional Services
4,000.00
1,050.00
100.00
500.00
75.00
432.52
346.17
91.50
217.46
36.00
3,567.48
703.83
8.50
282.54
39.00
500.00
85.00
572.25
(85.00)
(72.25)
Materials and Supplies:
Office Supplies
Books and Periodicals
500.00
75.00
468.79
37.25
31.21
37.75
Capital Outlay:
Furniture and Fixtures
150.00
150.00
Total Expenditures
$
33,177.00
$
16.498.34
$ 16,678.66
Schedule C-6
City Attorney
Personal Services:
Salaries - Officials and Department
Heads
Salaries - Regular Employees
*Longevity
$
6,000.00 $ 6,144.00 $ (144.00)
4,620.00 4,656.00 (36.00)
144.00 144.00
100.00 160.76 (60.76)
500.00 500.00
2,000.00 2,658.04 (658.04)
Contractual Services:
Travel Expense
Other Professional Services
Legal Services
43
CITY OF SALINA, KANSAS
GENERAL OPERATING FUND
DETAIL OF EXPENDITURES COMPARED
WITH BUDGET APPROPRIATIONS
January 1 to December 31, 1965
City Attorney (Continued)
Materials and Supplies:
Books and Periodicals
Budget
$
300.00
Sundry Expenditures:
Organization Dues
Total Expenditures
$
13.664.00
Police Court
Personal Services:
Salaries Officials and Department
Heads
Salaries - Regular Employees
* Longevi ty
$
3,240.00
312.00
Contractual Services:
Traveling Expense
Surety Bonds
Other Professional Services
75.00
10.00
250.00
Materials and Supplies:
Office Supplies
Books and Periodicals
Capital Outlay:
Furniture and Fixtures
Total Expenditures
$
3.887.00
Ac:tual
--
$
158.00
5.00
$
13.781.80
$
3,000.00
920.00
20.00
300.00
58.30
75.00
589.50
$
4.962.80
Schedule C-6
(Continued)
(Over)
Under
Budget
$
142.00
$
(5.00)
(1l7 .80)
Schedule C-7
$
240.00
(920.00)
312.00
75.00
(10.00)
(50.00)
(58.30)
(75.00)
(589.50)
$ (1.075.80)
44
CITY OF SALINA, KANSAS
GENERAL OPERATING FUND
DETAIL OF EXPENDITURES COMPARED
WITH BUDGET APPROPRIATIONS
January 1 to December 31, 1965
City Engineer
Personal Services:
Salaries - Officials and Department
Heads
Salaries - Regular Employees
Salaries - Part Time Employees
*Longevity
Contractual Services:
Telephone and Telegraph
Traveling Expense
Postage
Blueprints
Printing Office Forms
Insurance - Motor Vehicles
Surety Bonds
Repair - Furniture and Office
Equipment
Repair - Machinery and Equipment
Repair - Motor Vehicle Tires and
Tubes
Repair - Motor Vehicle Washing and
Lubrication
Other Professional Services
Other Contractual Services
Materials and Supplies:
Office Supplies
Books and Periodicals
Drafting and Engineering Supplies
Motor Vehicle Fuel and Lubricants
Motor Vehicle License Tags
Lumber and Lumber Products
Motor Vehicle Tires and Tubes
Sundry Expenditures:
Organization Dues
Capital Outlay:
Furniture and Office Equipment
Trucks
Total Expenditures
$
Budget
$
16,890.00
45,450.00
500.00
1,160.00
350.00
500.00
50.00
400.00
50.00
250.00
20.00
150.00
1,000.00
100.00
20.00
500.00
250.00
75.00
600.00
900.00
75.00
450.00
200.00
75.00
200.00
1,500.00
71. 715 .00
$
Act~
$
17,462.00
41,031.80
268.90
437.28
18.91
1:74.53
64.95
198.81
17.50
111.98
560.08
10.00
80.20
18'~ .05
25:7 .00
93.57
701.02
719.09
60.00
99.70
65.76
60.00
62.677.13
Schedule C-8
(Over)
Under
Budget
$
(572 .00)
4,418.20
500.00
1,160.00
81.10
62.72
31.09
225.47
(14.95)
51.19
2.50
38.02
439.92
90.00
20.00
419.80
(184.05)
(7.00)
(18.57)
(101.02)
180.91
15.00
350.30
134 . 24
15.00
200.00
1.500.00
$
9.037.87
45
Schedule £.:2.
CITY OF SALINA, KANSAS
GENERAL OPERATING FUND
DETAIL OF EXPENDITURES COMPARED
WITH BUDGET APPROPRIATIONS
January 1 to December 31, 1965
Fire Department
Personal Services:
Salaries - Officials and Department
Heads
Salaries - Regular Employees
Additional Employees
* Longevity
Contractual Services:
Telephone and Telegraph
Traveling Expense
Postage
Printing Office Forms
Motor Vehicle Insurance
Gas
Electricity
Water
Building Repairs
Furniture and Office Equipment Repairs
Machinery and Equipment Repairs
Motor Vehicle Repairs
Motor Vehicle Tire and Tube Repairs
Laundry and Towel Service
Radio Equipment Repairs
Medical Services
Other Professional Services
Materials and Supplies:
Tools
Office Forms and Supplies
Books and Periodicals
Chemicals, Drugs, etc.
Janitor and Toilet Supplies
Motor Vehicle Fuel, Lubricants, etc.
Seeds, Plants, Trees and Lawn Supplies
Wearing Apparel
Electrical and Lighting Parts
Other Operating Supplies
Lumber and Lumber Products
Machinery and Equipment Parts
Budget
(Over)
Under
Budget
Actual
--
$
8,340.00 $ 8,552.00 $ (312.00)
252,840.00 271,333.10 (18,493.10)
11,200.00 11,200.00
9,504.00 9,504.00
1,500.00 1,463.12 36.88
400.00 131.36 268.64
50.00 32.96 17.04
100 .00 100.00
750.00 862.25 (112.25)
1,500.00 1,162.99 337.01
1,200.00 1,001. 00 199.00
600.00 4¿~6 .44 153.56
400.00 400.00
150.00 150.00
400.00 64.68 335.32
200.00 200.00
25.00 .4.00 21.00
350.00 28,9.38 61.62
125.00 125.00
50.00 50.00
1,000.00 500.40 499.60
300.00 361. 79 (61. 79)
350.00 477 .43 (127.43)
100 .00 150.75 (50.75)
300.00 52.21 247.79
700.00 618.97 81.03
900.00 1,276.27 (376.27)
50.00 50.00
5,800.00 6,094.33 (294.33)
350.00 154.04 195.96
500.00 613.96 (113.96)
100.00 100.00
450.00 1,000.09 (550.09)
46
Schedule C-9
(Continued)
CITY OF SALINA, KANSAS
GENERAL OPERATING FUND
DETAIL OF EXPENDITURES COMPARED
WITH BUDGET APPROPRIATIONS
January 1 to December 31, 1965
(Over)
Under
Budget ~~ Budget
Fire Department
Materials and Supplies (Continued);
Motor Vehicle Parts $ 800.00 $ 453.93 $ 346.07
Motor Vehicle Tires and Tubes 600.00 12.08 587.92
Paint and Painting Materials 400.00 224.56 175.44
Photographic Supplies 200.00 274.39 (74.39)
Radio Parts 50.00 50.00
Welding Supplies 300.00 119 .44 180.56
Other Repairs and Maintenance 600.00 506.84 93.16
Sundry Expenditures:
Organization Dues 25.00 25.00
Capital Outlay:
Fire Fighting Equipment 7,000.00 18,298.50 $(11,298.50)
Furniture and Fixtures 250.00 250.00
Radio Equipment 700.00 700.00
Total Expenditures $ 311. 509.00 $ 316.632.26 $ (5.123.26)
Schedule £.:!Q
Inspection
Personal Services:
Salaries - Regular Employees $ 19,350.00 $ 19,646.00 $ (296.00)
*Lóngevity 120.00 120.00
Contractual Services:
Auto Use Allowance 1,800.00 840.00 960.00
Telephone and Telegraph 500.00 503.08 (3 .08)
Traveling Expenses 150.00 114.29 35.71
Postage 75.00 76.30 (1.30)
Printing Office Forms 250.00 l86.73 63.27
Surety Bonds 10.00 10.00
Furniture and Office Equipment
Repairs 50.00 50.00
Machinery and Equipment Repairs 490.03 (490.03)
Motor Vehicle Tire and Tube Repairs 1.00 (1.00)
Other Professional Services 200.00 132.50 67.50
47
CITY OF SALINA, KANSAS
GENERAL OPERATING FUND
DETAIL OF EXPENDITURES COMPARED
WITH BUDGET APPROPRIATIONS
January 1 to December 31, 1965
Schedule C-10
(Continue~
(Over)
Under
Budget ~~ Budget
Inspection (Continued)
Materials and Supplies:
Office Supplies $ 75.00 $ 179.13 $ (104.13)
Books and Periodicals 75.00 75.00
Electrical and Lighting Parts 17.24 (17 . 24)
Motor Vehicle Fuel, Lubricants, etc. 168.91 (168.91)
Motor Vehicle License Tags 29.75 (29.75)
Motor Vehicle Tires and Tubes 78.00 (78.00)
Sundry Expenditures:
Organization Dues 100.00 38.00 62.00
Capital Outlay:
Furniture, Fixtures and Office
Equipment 150.00 614.03 (464.03)
Total Expenditures $ 22.905.00 $ 23.199.99 $ (294.99)
Schedule Q.:l!.
Park Department
Personal Services:
Salaries - Officials and Department
Heads
Salaries - Regular Employees
Salaries - Part Time Employees
*Longevity
Contractual Services:
Telephone and Telegraph
Traveling Expense
Printing Office Forms
Building Insurance
Motor Vehicle Insurance
Gas
Electricity
Building Repairs
Machinery and Equipment Repairs
Motor Vehicle Tire and Tube Repairs
Other Professional Services
$
7,740.00
20,670.00
16,128.00
1,056.00
400.00
50.00
25.00
225.00
260.00
650.00
700.00
2,000.00
3,000.00
100.00
150.00
$
8,052.00
21,408.00
12,095.80
358.98
22.79
186.00
253.53
607.52
845.62
315.38
1,315.32
11.50
$ (312.00)
(738.00)
4,032.20
1,056.00
41.02
27.21
25.00
39.00
6.47
42.48
(145.62)
1,684.62
1,684.68
88.50
150.00
48
CITY OF SALINA, KANSAS
GENERAL OPERATING FUND
DETAIL OF EXPENDITURES COMPARED
WITH BUDGET APPROPRIATIONS
January 1 to December 31, 1965
Park Department (Continued)
Materials and Supplies:
Tools
Books and Periodicals
Chemicals, Drugs, etc.
Janitor and Toilet Supplies
Motor Vehicle Fuel, Lubricants, etc.
Motor Vehicle License Tags
Recreational Supplies
Blue Jay Park
Seeds, Plants, Trees and Lawn Supplies
Electrical and Lighting Parts
Other Operating Supplies
Cement and Cement Products
Lumber and Lumber Products
Paint and Painting Materials
Sand, Gravel, Rock and Chat
Motor Vehicle Tires and Tubes
Budget
$
250.00
25.00
75.00
200.00
900.00
75.00
200.00
2,500.00
800.00
200.00
250.00
300.00
500.00
700.00
25.00
125.00
Sundry Expenditures:
Organization Dues
15.00
Capital Outlay:
Recreational Equipment
Landscape Improvements
Buildings
Furniture and Fixtures
Park Equipment Mowers
Tennis Courts
Edgemere Park
500.00
500.00
1,750.00
50.00
1,560.00
Total Expenditures
$
64.654.00
Police Department
Personal Services:
Salaries - Officials and Department
Heads
Salaries Regular Employees
Salaries - Part Time Employees
*Longevi ty
$
8,820.00
252,834.00
23,985.00
4,584.00
Actual
--
$
32.88
35.00
112.06
42.10
530.52
75.00
71.55
544.23
306.00
107.60
123.93
1.40
1.51. 73
105.72
4.60
62.69
15.00
3,000.00
2,8.32.76
278.00
2,6.50.24
4,000.00
19,000.00
$
79.555.45
$
8,900.00
225,761.22
24,030.66
Schedule C-11
(Continued)
(Over)
Under
Budget
$
217.12
(10.00)
(37.06)
157.90
369.48
128.45
1,955.77
494.00
92.40
126.07
298.60
348.27
594.28
20.40
62.31
500.00
(2,500.00)
(1,082.76)
(228.00)
(1 ,090 . 24)
(4,000.00)
(19,000.00)
$(14.901.45)
Schedule C-12
$ (80.00)
27,072.78
(45.66)
4,584.00
49
Schedule C-12
(Continued)
CITY OF SALINA, KANSAS
GENERAL OPERATING FUND
DETAIL OF EXPENDITURES COMPARED
WITH BUDGET APPROPRIATIONS
January 1 to December 31, 1965
Police Department (Continued)
Contractual Services:
Telephone and Telegraph
Traveling Expense
Postage
Feeding Prisoners
Blueprints and Photography
Printing Office Forms
Motor Vehicle Insurance
Surety Bonds
Electricity
Building Repairs
Furniture and Office Equipment Repairs
Machinery and Equipment Repairs
Motor Vehicle Tire and Tube Repairs
Motor Vehicle Washing and Lubrication
Laundry and Towel Service
Machinery and Equipment Rental
Medical Services
Other Professional Services
Other Contractual Services
Budget
(Over)
Under
Budget
Ac~
$
4,500.00 $ 4,681.13 $ (181.13)
1,100.00 334.53 765.47
250.00 320.53 (70.53)
3,700.00 5,977 .60 (2,277 .60)
300.00 300.00
2,000.00 1,035.09 964.91
1,000.00 1,022.04 (22.04)
15.00 15.00
1,000.00 1,:290.25 (290.25)
750.00 330.72 419.28
300.00 246.12 53.88
12,500.00 13, j' 23.63 (1, 223 .63)
300.00 1.97.95 102.05
100.00 100.00
50.00 53.04 (3.04)
1,004.91 (1,004.91)
1,000.00 565.85 434.15
1,000.00 972 .50 27.50
156.12 (156.12)
Materials and Supplies:
Tools 75.00 114.89 (39.89)
Office Supplies 2,500.00 1,562.50 937.50
Books and Periodicals 300.00 3 Jl1. 60 (11.60)
Chemicals, Drugs, etc. 75.00 33.15 41.85
Animal Food 250.00 163.80 86.20
Janitor and Toilet Supplies 900.00 855.32 44.68
Motor Vehicle Gas and Oil 11,000.00 10,02:9.16 970.84
Motor Vehicle License Tags 170.00 193.50 (23.50)
Wearing Apparel 5,000.00 5,397.58 (397.58)
Electrical and Lighting Parts 500.00 95.27 404.73
Motor Vehicle Tires and Tubes 1,700.00 1,340.82 359.18
Paint and Painting Materials 300.00 300.00
Photographic Materials and Supplies 1,500.00 445.08 1,054.92
Radio Parts 100.00 100.00
Lumber and Lumber Products 300.00 300.00
Other Operating Supplies 400.00 411.02 (11.02)
50
Schedule C-12
(Continu;ï)
CITY OF SALINA, KANSAS
GENERAL OPERATING FUND
DETAIL OF EXPENDITURES COMPARED
WITH BUDGET APPROPRIATIONS
January 1 to December 31, 1965
Police Department (Continued)
Sundry Expenditures:
Organization Dues
Refunds
Capital Outlay:
Automobiles and Motorcycles
Furniture and Fixtures
Radio Equipment
Total Expenditures
Street Department
Personal Services:
Salaries - Regular Employees
* Longevi ty
Contractual Services:
Telephone and Telegraph
Printing Office Forms
Motor Vehicle Insurance
Gas
Electricity
Water
Building Repairs
Furniture and Office Equipment
Repairs
Machinery and Equipment Repairs
Motor Vehicle Tire and Tube Repairs
Machinery Rental
Laundry and Towel Service
Other Professional Services
Materials and Supplies:
Tools
Office Supplies
Books and Periodicals
Janitor and Toilet Supplies
Motor Vehicle Gas and Oil
Asphalt and Road Oil
Budget
(Over)
Under
Budget
A4~
$ 300.00 $ 391.00 $ (91.00)
150.00 (150.00)
11,000.00 10,565.48 434.52
700.00 3,488.97 (2,788.97)
2,000.00 1,592.00 408.00
$ 359.158.00 $ 327,745.03 $ 31.412.97
Schedule £.:1l
$
71,302.00 $ 62,3133.03 $ 8,968.97
3,198.00 3,198.00
400.00 302.68 97.32
75.00 66.45 8.55
1,100.00 1,099.15 .85
650.00 433.99 216.01
100.00 7.59 92.41
250.00 :72.15 177.85
100.00 16.88 83.12
25.00 2.54 22.46
12,000.00 15,750.12 (3,750.12)
400.00 206 .27 193.73
1,500.00 112.00 1,388.00
25.00 11.94 13 .06
500.00 11.00 489.00
100 .00 345.23 (245.23)
25.00 2.76 22.24
35.00 (35.00)
100.00 3~~. 93 65.07
7,000.00 5,933:.30 1,066.70
2,500.00 1,391.60 1,108.40
51
Schedule C-13
(Continued)
CITY OF SALINA, KANSAS
GENERAL OPERATING FUND
DETAIL OF EXPENDITURES COMPARED
WITH BUDGET APPROPRIATIONS
January 1 to December 31, 1965
(Over)
Under
Budget ~:ual Budget
Street Department
Materials and Supplies (Continued):
Cement and Cement Products $ 3,500.00 $ 2,551.34 $ 948.66
Motor Vehicle License Tags 415.00 1.~47 .50 (32.50)
Electrical and Lighting Parts 50.00 50.00
Hardware 100.00 27.50 72.50
Lumber and Lumber Products 100.00 2.59 97.41
Metal and Metal Products 1,000.00 651.69 348.31
Motor Vehicle Tires and Tubes 500.00 565.94 (65.94)
Paint and Painting Materials 100.00 22.24 77.76
Sand, Gravel, Rock, etc. 1,500.00 1,105.22 394.78
Sweeper Parts 2,500.00 1,793.50 706.50
Other Operating Supplies 125.00 253.15 (128.15)
Sundry Expenditures:
Transfer to Street Machinery Fund 17,000.00 13,000.00 4,000.00
Organization Dues 15.00 15.00
Refunds '723.56 (723.56)
Capital Outlay:
Office Equipment 50.00 50.00
Garage Equipment 100.00 100.00
Street Equipment 3,000.00 17,263.30 (14,263.30)
Radio Equipment 1 ,-464 . 50 (1,464.50)
Total Expenditures $ 131.405.00 $ 128.040.64 $ 3.364.36
Schedule C-14
Waste Disposal
Personal Services:
Salaries - Regular Employees $ 11,280.00 $ 12,022.25 $ (742.25)
Salaries - Other Departments 400.00 400.00
*Longevity 240.00 240.00
Contractual Services:
Equipment Insurance 170.00 99.56 70.44
Equipment Repairs 6,000.00 6,483.64 (483.64)
Equipment Rental 500.00 500.00
Motor Vehicle Tire and Tube Repairs 3.00 (3.00)
52
CITY OF SALINA, KANSAS
GENERAL OPERATING FUND
DETAIL OF EXPENDITURES COMPARED
WITH BUDGET APPROPRIATIONS
January 1 to December 31, 1965
Waste Disposal (Continued)
Materials and Supplies:
Motor Vehicle Fuel, Lubrication,
etc.
Paint and Painting Materials
Sand, Rock, Gravel, Salt and Chat
Other Operating Supplies
Chemicals, Drugs, etc.
Total Expenditures
Traffic and Parking
Personal Services:
Salaries - Regular Employees
Salaries - Other Departments
,'( Longevi ty
Contractual Services:
Travel Expense
Electricity
Machinery and Equipment Repairs
Motor Vehicle Tire and Tube Repairs
Radio Equipment Repairs
Traffic Light Repairs, Bulbs, etc.
Telephone and Telegraph
Machinery and Equipment Rental
Other Professional Services
Materials and Supplies:
Tools
Signs
Cement and Cement Products
Electrical Traffic Light Parts
Lumber and Lumber Products
Books and Periodicals
Asphalt and Road Oil
Motor Vehicle Tires and Tubes
Paint and Painting Materials
Other Repairs
Budget
$
1,750.00
50.00
300.00
100.00
600.00
$
21.390.00
$
15,450.00
800.00
66.00
3,500.00
350.00
20.00
75.00
600.00
400.00
5,000.00
50.00
300.00
100.00
2,000.00
100.00
50.00
3,700.00
50.00
1,188.93 $ 561.07
50.00
299.94 .06
155 .11 (55.11)
30.00 570.00
20.282.43 $ 1~107.57
Schedule C-15
Actual
--
$
$
$
16:,992.90
456.70
56.10
2,486.42
20.00
397.02
52.00
5,267.82
14.18
1,002.42
415.59
2,085.61
135.09
18.50
65.05
~~ , 800 .95
39.40
Schedule C-14
(Continued)
(Over)
Under
Budget
$ (1,542.90)
343.30
66.00
(56.10)
1,013.58
350.00
20.00
75.00
580.00
2.98
(52.00)
(267.82)
35.82
(702.42)
(315.59)
(85.61)
(35.09)
(18.50)
(65.05)
50.00
899.05
10.60
53
Schedule C-15
(Continued)
CITY OF SALINA, KANSAS
GENERAL OPERATING FUND
DETAIL OF EXPENDITURES COMPARED
WITH BUDGET APPROPRIATIONS
January 1 to December 31, 1965
Traffic and Parking (Continued)
Capital Outlay:
Signs
Traffic Control Equipment
Motorcycles
Total Expenditures
Swimming Pools
Personal Services:
Salaries - Regular Employees
Salaries - Other Departments
Contractual Services:
Telephone and Telegraph
Traveling Expense
Printing Office Forms
Gas
Electricity
Building Repairs
Machinery and Equipment Repairs
Laundry and Towel Service
Other Professional Services
Materials and Supplies:
Tools
Office Supplies
Chemicals, Drugs, etc.
Janitor and Toilet Supplies
Recreational Supplies
Cement and Cement Products
Electrical and Lighting Parts
Machinery and Equipment Parts
Paint and Painting Materials
Sundry Expenditures:
Sales and Admission Taxes
$
(Over)
Under
Budget Actual Budget
--
2,250.00 $ $ 2,250.00
5,000.00 23,151.89 (18,151.89)
1,200.00 1,200.00
41.061.00 $ 55).57.64 $(14,396.64)
$
Schedule C-16
$ 11,000.00 $ 10 ,504 .66 $ 495.34
1,000.00 198.67 801.33
25.00 36.05 (11.05)
75.00 75.00
100.00 100.00
50.00 26.96 23.04
600.00 590.00 10.00
500.00 l46.23 (246.23)
800.00 26.05 773.95
50.00 50.00
150.00 35.55 114.45
25.00 6.40 18.60
50.00 11.00 39.00
300.00 L61.34 138.66
50.00 23.97 26.03
50.00 15.62 34.38
200.00 /+31.35 (231.35)
100.00 65.30 34.70
250.00 348.37 (98.37)
500.00 151. 76 348.24
350.00 296.87 53 . 13
54
CITY OF SALINA, KANSAS
GENERAL OPERATING FUND
DETAIL OF EXPENDITURES COMPARED
WITH BUDGET APPROPRIATIONS
January 1 to December 31, 1965
Budget
Swimming Pools (Continued)
Capital Outlay:
Equipment
500.00
$
$
16,725.00
Total Expenditures
City Planning
Personal Services:
Salaries - Regular Employees
Salaries - Part Time Employees
$
7,200.00
500.00
Contractual Services:
Telephone and Telegraph
Traveling Expense
Printing
Other Professional Services
225.00
100.00
50.00
100.00
Materials and Supplies:
Tools
Office Supplies
Books and Periodicals
Other Operating Supplies
50.00
100.00
75.00
50.00
Sundry Expenditures:
Organization Dues
25.00
Capital Outlay:
Office Equipment
100.00
Total Expenditures
$
8,575.00
Street Lighting
Contractual Services:
Electricity
$
65,000.00
Total Expenditures
$
65.000.00
Actual
$
$
13.676.15
$
6,600.00
2:20.56
72.00
12.15
67.50
62.39
67.50
15.00
$
7 . 117 .10
$
64,293.77
64.293.77
$
Schedule C-16
(Continued)
(Over)
Under
Budget
$
$
500.00
3.048.85
Schedule C-17
$
600.00
500.00
4.44
28.00
37.85
32.50
50.00
37.61
7.50
50.00
10.00
100.00
$
1.457.90
Schedule C-18
$
$
706.23
706.23
55
Schedule C-19
CITY OF SALINA, KANSAS
GENERAL OPERATING FUND
DETAIL OF EXPENDITURES COMPARED
WITH BUDGET APPROPRIATIONS
January 1 to December 31, 1965
(Over)
Under
Budget Actual Budget
--
Airpor t
Transfer to Revolving Fund $ 25,000.00 $ 20,000.00 $ 5,000.00
Transfer to Construction Fund -
Airport 10,000.00 (10,000.00)
Total Expenditures $ 25.000.00 $ 30.000.00 $ (5.000.00)
Schedule C-20
Group Insurance and Miscellaneous
Contractual Services:
Group Insurance $ 9,000.00 $ 11,766.64 $ (2,766.64)
Medical, Accident and Misc. 18,765.00 756.10 18,008.90
Transfers to Other Funds 32,500.00 (32.500.00)
Total Expenditures $ 27,765.00 $ 45,022.74 $(17,257.74)
*
Actual longevity expenditure included in regular employees salaries.
56
CITY OF SALINA, KANSAS
WATER AND SEWAGE DEPARTMENT
HISTORY
The waterworks system, supplying the needs of the residents of the City
of Salina, Kansas, was purchased by the City from private interests in October,
1925, and has been operated as a municipal utility since January 1, 1926. The
governing body of the City of Salina, by Ordinance No. 6544, passed June 27, 1961,
combined the waterworks system and the sewage disposal system of the City of
Salina into a combined Water and Sewage Department.
BALANCE SHEET
The balance sheet of the Water and Sewage Department at December 31, 1965,
is presented in Exhibit "A", and is briefly stmnnarized below:
Assets
Liabilities
Total Assets
$ 301,281.10
8,364,567.27
844.193.39
$9.510.041. 76
Current Liabilities
Fixed Liabilities
Surplus
Current Assets
Plant and Property
Other Assets
TötAl LiAbilities
$ 46,591.20
3,175,000.00
6.288.450.56
$9.510.041.76
CURRENT ASSETS
The petty cash fund of $1,500.00 maintained by the Water and Sewage Depart-
ment was verified by actual COUI1t on December 31, 1965. This fund is used as a
change fund and to pay postage, freight, temporary labor, and other emergency
expenses, including the refund of meter deposits to customers. Payments are made
in cash and not by check which is contrary to the provisions of K.S.A. l2-825a;
however, checks were imprinted for use in the year 1966. Decemb,er 31, 1965 receipts
in the amount of $421.86 were on hand and counted in addition to the petty cash
fund.
The cash collected by the Water and Sewage Department is remitted to the
City Treasurer for deposit. All cash received by the City of Salina, including
the cash received by the Water and Sewage Department, is depositled in one of
five bank accounts maintained by the City of Salina. Segregations of cash into
separate funds or accounts as provided for by City of Salina Ordinance No. 6546,
authorizing the issuance of water and sewage system revenue bondi3, is accomplished
by the issuance of checks payable to the various accounts provid.ed for in the
bond ordinance. These check transfers provide a segregation of l~ater and Sewage
Department cash for accounting purposes. All of the cash of the Water and Sewage
Department, however, remains commingled with the cash of the otru~r city funds
in the five bank accounts maintained by the City of Salina.
57
A comparison of the cash shown by the records of the Water and Sewage De-
partment with the cash shown by the City Clerk's records for the Water and Sewage
Department is shown below.
Cash shown by Water and Sewage Department recordR
Current Assets
Water and Sewage Treasurer
Water and Sewage Treasurer Operating
Account
$ 61,922.26
122,264.65,
$184,186.91
Other Assets
Funded Reserves
Bond and Interest
Bond Reserve
Depreciation and Emergency
Combined Water and Sewage System
Extension and Bond Retirement
Water and Sewage System Construction
Fund
$116,242.79
10,214.42
6,518.46
6,612.24
198,426.81
338,014.72
Cash shown by City Clerk's records - Comparison
of Cash Balances with Encumbrances - Exhibit "A"
$522.201.63
Accounts Receivable - Consumers, $35,250.19, represents the amount due at
December 31, 1965, from the customers of the Water and Sewage Department and
the Refuse Department. The Water and Sewage Department handles the billings
and collections for the Refuse Department.
The consumers' individual account balances at December 31, 1965, were added
and reconciled with the control account. The accounts receivable were not
verified by correspondence with the consumers.
The physical inventory of operating stores and meter parts 'was taken by
employees of the Water and Sewage Department. The inventory shelets were re-added
and extensions were test-checked during the course of our examin,ation.
PLANT AND PROPERTY
Schedule "1" presents a detail comparison of the items comprising the Plant
and Property account at December 31, 1965, and December 31, 1964, reflecting
the increase or decrease during the current year.
When the City of Salina combined its water and sewage systems in the year
1961, a valuation of $900,000.00 was assigned to the sewage syst4~m, and all
prior depreciation recorded on the waterworks system was restored to the Surplus
account.
The City of Salina has not recorded depreciation on its plant and property
since the water and sewage systems were combined. City of Salimi Ordinance
No. 6546, which authorized the issuance of the combined water and sewage system
revenue bonds, provided for the creation of various funded acCOUtlts, including
58
a Depreciation and Emergency account to be used by the City, if no other funds
are available therefore, for the purpose of making replacements in the combined
water and sewage system of the City and keeping the same in good repair and
working order. During the year 1965, Depreciation and Emergency account invest-
ments earned interest of $4,588.69 making a balance in the account of $134,048.32
at December 31, 1965.
OTHER ASSETS
City of Salina Ordinance No. 6546, which authorized the issuance of
$3,600,000.00 of Combined Water and Sewage System Revenue Bonds, Series of 1961,
provided that proceeds from the sale of the bonds were to be deposited in a
separate fund known as the "Combined Water and Sewage System Construction Fund".
During the year 1965, $44,194.47 was expended from this fund for water and
sewage plant improvements.
The funds segregated on the records of the Water and Sewage Department
for the payment of current bond principal and interest, for the creation of
reserves to prevent default in payment of principal and interest, and for the
creation of depreciation and emergency reserves to provide for replacements
and re pairs of the present system when other funds are not available, are shown
as "Other Assets" in the Balance Sheet, Exhibit "A". A comparison of the amounts
of cash segregated in these reserve accounts with the amounts required to be
segregated by Ordinance No. 6546 is shown in Exhibit "C". All of the reserve
balances at the end of the year were in accordance with ordinancE~ requirements.
The investments, consisting of U.S. Treasury Bills, are carried on the
records of the Water and Sewage Department at cost. The custody receipts issued
by the Commerce Trust Company to the First National Bank and Trust Company were
examined.
CURRENT LIABILITIES
Accounts payable at
and vendors by the Water
by an examination of the
at December 31, 1965.
December 31, 1965, represent the amounts: owed to suppliers
and Sewage Department. The accounts payable were verified
unpaid claim vouchers of the Water and Sewage Department
The individual meter deposit cards were added and a journal entry was made
to adjust the control account to the actual liability for custom€~rs meter deposits
at December 31, 1965. Attention is directed to the fact that th€~ Water and
Sewage Department does not credit the individual meter deposit accounts with
interest in the manner prescribed by K.S.A. 12-822. Interest is paid at the
time the deposit is refunded.
The Water and Sewage Department acts as billing and collection agent for
the Refuse Department. The amount due to the Refuse Department at December 31,
1965, represents the excess of actual over estimated refuse billings for the
month of December 1965.
59
FIXED LIABILITIES
Principal payment of $110,000.00 and interest payments of $118,964.96 were
made on the revenue bonds during the year. The balance of Combined Water and
Sewage System Revenue Bonds outstanding at December 31, 1965, was $3,175,000.00.
SURPLUS
The surplus account is shown in Exhibit "A" divided as to Appropriated and
Unappropriated. The changes in Unappropriated during the year ar,e also shown.
INCOME STATEMENT
The Income Statement, Exhibit "B", presents the results of operations of
the Water and Sewage Department for the period January 1 to December 31, 1965.
The detail of the operating expenses for the year and a comparison with
1964 operating expenses is shown on Schedule "2".
The Water and Sewage Department has not recorded depreciation on its
property since the water and sewage systems were combined. It has been recommended
that a determination of the values of the plant and property assets be made
by a competent engineering firm in order to permit a realistic annual depreciation
amount to be computed and recorded on the records of the Water and Sewage De-
partment.
The Water and Sewage Department paid $10,000.00 to the City of Salina during
the year 1965 in lieu of franchise fee.
MISCELLANEOUS
The number of customers of the Water and Sewage Department W8:S 12,802 at
the beginning of the year 1965 and 11,476 at the end of the year.
60
CITY OF SALINA, KANSAS
WATER AND SEWAGE DEPARTMENT
BALANCE SHEET
December 31, 1965
ASSETS
Current Assets
Cash on Hand
Cash in Banks:
Water and Sewage Treasurer
Water and Sewage Treasurer
Operating Account
Accounts Receivable - Consumers
Inventories:
Operating Stores
Meter Parts
Total Current Assets
Plant and Property - Schedule 1
Furniture and Fixtures
Plants, Mains, Equipment, etc.
Total Plant and Property
Other Assets
Cash in.Banks (Funded Reserves):
Bond and Interest
Bond Reserve
Depreciation and Emergency
Combined Water and Sewage System
Extension and Bond Retirement
Water and Sewage System
Construction Fund
Investments (Funded Reserves):
Bond Reserve
Depreciation and Emergency
Combined Water and Sewage System
Extension and Bond Retirement
Total Other Assets
Total Assets
$
1,921.86
61,922.26
122,264.65
$ 116,242.79
10,214.42
6,518.46
6,612.24
198.426.81
$ 294,368.08
127,529.86
84,280.73
$
186,108.77
35,250.19
62,718.43
17,203.71
$ 60,081.09
8.304,486.18
$
338,014.72
506,178.67
EXHIBIT A
Page .1
$
301,281.10
8,364,567.27
844.193.39
$9,510.041.76
61
CITY OF SALINA, KANSAS
WATER AND SEWAGE DEPARTMENT
BALANCE SHEET
December 31, 1965
LIABILITIES
Current Liabilities
Accounts Payable
Consumers Meter Deposits
Due to Refuse Department
Total Current Liabilities
Fixed Liabilities
Combined Water and Sewage System
Revenue Bonds, Series of 1961
Surplus
Appropriated:
Bond and Interest Reserve
Bond Reserve
Depreciation and Emergency Reserve
Extension and Bond Retirement
Reserve
Construction Fund Reserve
$
116,242.79
304,582.50
134,048.32
90,892.97
198,426.81
Unappropriated:
Balance, January 1, 1965
Add - Net Income - January 1
to December 31, 1965
Adjustment for prior years
encumbrances
Capital expenditures from
Construction Fund Reserve 44.194.47
$5,487,962.61
$5,217,712.97
226,049.20
5.97
Deduct - Net Amount Transferred
to Reserves
43,705.44
Total Surplus
Total Liabilities
$
21,450.53
24,539.00
601. 67
$
844,193,,39
5,444.257~17
EXHIBIT A
Page ~
$
46,591.20
3,175,000.00
6,288,450.56
$9.510.041.76
62
CITY OF SALINA, KANSAS
WATER AND SEWAGE DEPARTMENT
INCOME STATEMENT
January 1 to December 31, 1965
Revenue
Water Revenue
Sewage Revenue
Tapping Services
Service Charge - Refuse
Miscellaneous Income
Department
Total Revenue
Operating Expenses - Schedule 2
Net Income From Operations
Deduct - Interest Paid on Revenue Bonds
Net Income
$
506,849..19
321,639..89
11,089..80
2,618..16
6,123..98
EXHIBIT ~
$ 848,321.02
503.306.86
$ 345,014.16
118.964.96
$ 226.049.20
63
CITY OF SALINA, KANSAS
WATER AND SEWAGE DEPARTMENT
COMPARISON OF RESERVE BALANCES WITH ORDINANCE PROVISIONS
December 31, 1965
Reserve Balance. January 1. 1965
Add - Transfers to Reserves - Year 1965
Interest Earned on Investments
Deduct - Payment of Bond Principal
and Interest - Year 1965
Reserve Balance. December 31, 1965
Reserve Requirements, December 31. 1965
Bond and Interest Reserve
Bond Principal: Five-twelfths of
Principal Due on August 1, 1966
(5/12 of $110,000.00) $
Bond Interest: Five-sixths of
Interest Due on February 1,
1966 (5/6 of $56,585.00)
Bond Reserve
Fifty Months at $6,000.00 Per
Month Commencing October 1,
1961
Depreciation and Emergency Reserve
Fifty Months at $2,500.00 Per
Month Commencing October 1,
1961
Total Reserve Requirements
Excess of Actual Reserve Balances
Over Reserve Requirements
Bond and
Interest
Reserve
$
124,007.75
221,200.00
$
345,207.75
$
228,964.96
1.16~2!t2~7.2.
45,833.33
47,154.17
$
92,987.50
$
23.255.29
Bond
Reserve
$
244,851.24
$
51,470.40
8,260.86
304,582.50
$
3Q.4~5~2:~5Q
$
300,000.00
$
300 .000 ,:,QQ.
$
4.582 ..50
EXHIBIT .£
Depreciation
and Emergency
Reserve
$
129,459.63
$
4,588.69
134,048.32
$
1l4~0~8~3~
$
$
125.000.00
125.000.00
$
9.048.32
64
Schedule .1
Page .1
CITY OF SALINA, KANSAS
WATER AND SEWAGE DEPARTMENT
PLANT AND PROPERTY ACCOUNTS
Comparison of Costs at December 31, 1965, and at December 31, 1964
Furniture and Fixtures
Plant, Mains, Equipment, etc.
Distribution
Structures and Manholes
Cast Iron Mains
Hydrants
Valves and Valve Boxes
Stand Pipe Real Estate
Meter Boxes and Accessories
Sunset Stand Pipe
Sub-Total-Distribution
Water Supply
Real Estate
Pump Houses
Wells
We 11 Pumps
Flow Lines
and Derricks
Sub-Total-Water Supply
Pumping Stations
Real Estate
Real Estate Improvements
Pump Houses and Stock
Land - Underground Reservoir
Reservoir
Electric Meters and Pumps
Venture Meters
Underground Reservoir
Pipes and Piping
Water Softener Plant
River Intake Pump
Water Supply Exploration
Gypsum Hill Water Tower
High Surface Pumps
Sub-Total-Pumping Stations
December 31,
1965
December 31,
1964
$
60.081.09
$
53.191.07
$ 55,168.02
1,820,636.82
161,462.80
215,030.72
60,914.36
329,470.65
94,508.31
$2~7l7~1.2.1~6~
$ 55,168..02
1,812,571,,71
161,462,,80
215,030.. 72
60,914..36
307,729.61
94,508..31
$2~7Q.7 ~3~5..:~5l
$ 5,347.50 $ 5,347.50
22,000.47 22,000.47
203,576.90 203,576.90
34,863.27 35,163.27
47,824.04 47,824.04
$ 3.13~6.12~1~ $ 3.13~9.12.:.1~
$ 16,532.86 $ 16,532.86
3,580.40 3,580.40
18,750.84 18,750.84
21,626.19 21,626.19
28,545.49 28,545.49
35,187.53 30,572.28
6,185.44 6,185.44
183,638.82 183,638.82
15,186.88 15,186.88
l,102,754.83 1,102,056.58
245,740.37 245,740.37
16,190.07 16,190.07
116,564.70 116,564.70
32,225.09 31,889.11
$1~8~2~7Q.9.:.5.1 $1.a.8l7~°2.°.:.°l
Increase or
Decrease *
$
6.890.02
$
8,065.11
21,741.04
$ 19~8Q.6~11
$
300.00*
$ 3Q.0~0Q.*
$
4,615.25
698.25
335.98
$
5~6~9.:.4~
65
CITY OF SALINA, KANSAS
WATER AND SEWAGE DEPARTMENT
PLANT AND PROPERTY ACCOUNTS
Comparison of Costs at December 31, 1965, and at December 31. 1964
Plant, Mains. Equipment, etc. (Cont'd)
General Equipment
Garage and Storage Buildings
Trucks and Compressors
Chlorinator
Laboratory Equipment
Water Office Improvements
Sub-Total-General Equipment
Sewage Plant
Sewage Plant and Equipment
Sewage Lines
Sub-Total-Sewage Plant
Expenditures from Water and Sewage
Revenue Bond Proceeds
Sewage Plant Improvements
Sewage Trunk Lines
Key Acres Water Tower
Miscellaneous
Additions to Softening and Treat-
ment Plant
Sub-Total-Expenditures from
Water and Sewage Revenue
Bond Proceeds
Total Plants. Mains. Equipment, etc.
Total Plant and Property
December 31,
1965
$
13 ,072 .04
75, 135 .90
13,082.45
3,678.29
7.047.44
1.12~°.16~1~ $
$
$
600,000.00
300,000.00
$
9Q.0..J..oQO~OQ
$
811,837.26
542,913.63
122,836.04
431,084.23
490.285.53
$2,398.956.69
$8.304,486.18
$8.364.567.27
December 31,
1964
$
13,072.04
64, 12~. .90
6,686.40
3,625.80
6.800.29
.2.4~3Q.9~4l
$
600,000.00
300,000.00
$
9QO ~ OQ.O.:. OQ
$
811,837.26
542,913.63
122,836.04
386,889,,76
490.285..53
$2,354,762.22
$8.207,429.39
$8.260.620.46
Schedule 1
Page ~
Increase or
Decrease *
$
11 ,011 .00
6,396.05
52.49
247.15
$
.17~7Q.6~6.2.
$
$
-----
$
44,194.47
$
$
44.194.47
97.056.79
$
103.946.81
66
CITY OF SALINA, KANSAS
WATER AND SEWAGE DEPARTMENT
OPERATING EXPENSES
Comparison of Year 1965 and Year 1964
Water Supply Expenses
Maintenance - Well Pumps and Equipment
Well Power
Well House Signals
River Intake Power
Maintenance - Buildings and Grounds
Maintenance - River Basin
Sub-Total-Water Supply Expenses
Softening and Treatment Expenses
Supervision
Salaries
Electric Power
Gas Service
Building Operating Supplies
Chemicals
Maintenance-Equipment
Maintenance-Buildings
Electricity-Calcium Plant
Gas-Calcium Plant
Supplies-Calcium Plant
Sub-Total-Softening and
Treatment Expenses
Pumping Expenses
Supervision
Salaries
Electric Power
Gas Service
Lubricants
Building Operating Supplies
Maintenance-Electrical Equipment
and Pumps
Maintenance-Station Buildings and
Grounds
Sub-Total-Pumping Expenses
Year
1965
Year
1964
$ 1,464.82 $ 767.63
1,967.24 5,,084.33
956.90 810.00
1,960.00 5,,738.40
1,474.70 2,.026.87
359.22 -b172.99
$ 8~1~2~8.§. $ 16..1.6Q.0~2l.
$ 9,540.80 $ 9,258.00
26,415.20 26,356.40
2,956.00 5,785.00
5,991.26 9,314.23
901.39 396.09
59,063.47 92,486.97
4,117.18 13,692.06
228.53 128.43
2,815.35
1,822.42
808.02
$114~619~6l. $117 ..)..417 ..:.1~
$
9,484.30
18,064.40
14,036,65
395.28
16.35
726.96
$
9,104.90
17,639.20
9,735.85
981.56
81. 96
204 . 72
970.65
2.273.15
$ i4~92..7..:.°2.
---.J519.79
$19~318..:.61
Schedule l.
Page 1
Increase*
or Decrease
$ 697.19*
3,117.09
146 .90*
3,778.40
552.17
1.813.77
$ 8..)..417~3~
$ 282.80*
58.80*
2,829.00
3,322.97
505.30*
33,423.50
9,574.88
100.10*
2,815.35*
1,822.42*
808.02*
$ ~2~717..:.52.
$ 379.40*
425.20*
4,300.80*
586.28
65.61
522.24*
970.65
1.653.36*
$ 5~618..:.4É.*
67
CITY OF SALINA, KANSAS
WATER AND SEWAGE DEPARTMENT
OPERATING EXPENSES
Comparison of Year 1965 and Year 1964
Distribution Expenses
Supervision
Salaries
Meter Maintenance Salaries
Meter Maintenance Supplies
Vehicle and Equipment Expense
Tapping Supplies
Maintenance-Distribution Mains
Maintenance-Elevated Tanks
Maintenance-Reservoirs
Maintenance-Hydrants
Miscellaneous Materials and Labor
Year Year
1965 1964
$ 4,881.15 $ 4,805.80
17,324.65 9,816.95
8,183.00 8,295.00
8,883.67 7,/+42.70
1,717.81 .538.20
2,932.97 3,322.95
1,807.74 2,607.18
856.90 1,512.36
1,339.99 305.36
3.155.14 ~~45 .50
$.2.1~°1!3~01 $ i3~°.2.2~0Q.
Sub-Total-Distribution Expenses
Customers' Accounting and Collection Expenses
Office Salaries $
Servicemen and Meter Readers Salaries
Servicemen and Meter Readers Supplies
Collection Stations
Maintenance-Office and Equipment
Of fice Supp lies
Vehicle Expense
Car and Travel Expense
Postage
38,573.70
35,030.40
788.15
1,354.39
1,948.05
4,328.99
2,057.48
939.32
7.059.63
$ 42,617.15
36,500.20
167.70
1,553.10
1,377 .81
4,687.47
7,423.36
2,546.88
-.Z...J!42.49
Sub-Total-Customers' Accounting
and Collection Expenses
$ .2.2~0~0~11 $lQ4~7.!.6..:.1.§.
$ 9,762.00 $ 9,738.00
5,218.00 4,1.45.00
2,286.55 2,1.46.64
1,444.71 1,218.88
1,822.08 2,700.63
8,326.05 8,151.45
10,479.46 8,685.42
2,025.18 892.52
10,000.00 10,000.00
488.38 702.81
42.89 ~~4 .20
Administrative and General Expenses
Supervision
Salaries
Telephone Expense
Office Supplies
Special Engineering
Social Security
Insurance
Sales Tax
Property Taxes
Accounts Charged Off
Long and Short Cash
Schedule 2
Page 1
Increase*
or Decrease
$
75.35*
7,507.70*
112.00
1,440.97*
1,179.61*
389.98
799.44
655.46
1,034.63*
1,290.36
$ _7~9.2.1..:.°1*
$
4,043.45
1,469.80
620.45*
198.71
570.24*
358.48
5,365.88
1,607.56
782.86
$12~6l6..:.°1
$
24.00*
1,073 .00*
139.91*
225.83*
878.55
174.60*
1,794.04*
1,132.66*
214.43
18.69*
68
CITY OF SALINA, KANSAS
WATER AND SEWAGE DEPARTMENT
OPERATING EXPENSES
Comparison of Year 1965 and Year 1964
Administrative and General Expenses (Cont'd)
Employees Retirement $
Accident Insurance
Auditing Expense
Contracting Service
Organizational Dues and Memberships
Service Performed-Other Departments
Car Mileage and Travel Expenses
Year
~
Year
1964
8,456.94
3,446.50
4,800.00
565.58
534.02
12,825.00
1,707.26
$
7,964.50
2,342.45
4,800.00
189.09
617.46
Sub-Total-Administrative and
General Expenses
$ ~4~2l°..:..6Q $ 2.4~31}..:..°.2.
$ 16,658.50 $ 16,456.00
44,311. 76 42,935.45
21,705.40 24,523.55
1,066.60 1,310.42
1,189.52 873.58
2,925.63 2,498.59
6,320.52 757.29
2,662.54 2,895.68
7,601.13 2,008.63
3 ,631. 94 28~
$108,073 .54 $ 94,288.14
$503.306.86 $519.771.38
Sewage Treatment and Collection Expenses
Supervision
Salaries
Electric Power
Gas Service
Plant Operating Supplies
Maintenance-Equipment
Maintenance-Buildings and Grounds
Maintenance-Pumping Stations
Maintenance-Sanitary Sewers
Vehicle Expense
Sub-Total-Sewage Treatment and
Collection Expenses
Total Operating Expenses
Schedule 1
Page 1
Increase*
or Decrease
$
492 .44*
1,104.05*
376.49*
83.44
12,825.00*
1,707.26*
$19~911~51*
$
202.50*
1,376.31*
2,818.15
243.82
315.94*
427.04*
5,563.23*
233.14
5,592.50*
3,602.99*
$ 13.785.40*
$ 16.464.52
69