The URL can be used to link to this page

Audit - 1964 EXHIBIT A EXHIBIT B EXHIBIT C EXHIBIT D EXHIBIT E EXHIBIT F EXHIBIT G EXHIBIT H EXHIBIT I EXHIBIT J EXHIBIT K EXHIBIT L EXHIBIT M EXHIBIT N EXHIBIT 0 EXHIBIT P EXHIBIT Q Schedule C-l to C-20 CITY OF SALINA. KANSAS TABLE OF CONTENTS Connnents Comparison of Cash Balances with Encumbrances Statement of Revenue, Estimated and Actual Statement of Expenditures Compared with Budget Appropriations Statement of Receipts, Expenditures and Unencumbered Cash Balance, Non-budgeted Funds Classified Statement of Receipts, Disbursements and Balances of Cash, Composition of Ending Cash Balance Police Court Assessments, Disbursements and Uncollected Case Balances Statement of Bonds of Indebtedness and Temporary Notes Reconcilement of Fiscal Agency Account Insurance in Force, December 31, 1964 Fidelity Bonds in Force, December 31, 1964 Schedule of Investments by Funds Comparison of Depository Security with Balances on Deposit Schedule of Audit Adjustments City Building Inspector Receipts, Disbursements and Balances Clerk of the City Court Receipts, Disbursements and Balances, January 1 to December 31, 1964 Clerk of the City Court Receipts, Disbursements and Balances, January 1 to June 30, 1965 Statement of Taxes Received from County Treasurer, by Funds Detail of General Operating,Fund Expenditures, by Departments, compared with Budget Appropriations / 1 ~.L/ Page a - d 1 2 - 7 8 - 16 17 - 21 22 23 24 - 25 26 - 28 29 - 30 31 32 33 34 35 36 37 - 38 39 40 - 57 EXHIBIT A EXHIBIT B EXHIBIT C EXHIBIT D Schedule 1 Schedule 2 CITY OF SALINA. KANSAS TABLE OF CONTENTS (Continued) WATER AND SEWAGE DEPARTMENT Connnents Page a - d Balance Sheet, December 31, 1964 1 - 2 Income Statement, Year Ended December 31, 1964 3 Insurance in Force, December 31, 1964 4 Comparison of Reserve Balances with Ordinance Provisions 5 Schedule of Operating Expenses 6 - 8 Plant and Property Accounts 9 - 10 A. H. LECKBAND & Co. CERTIFIED PUBLIC ACCOUNTANT --- ACCOUNTING BUILDING 719 EAST CRAWFORD SALINA, KANSAS MEMBER AMERICAN INSTITUTE OF CERTIFIED PUBLIC ACCOUNTANTS A. H. LECKBAND, C.P.A. DELNO V. PETERSON, C.P.A, TAYLOR 7-7244 July 28, 1965 The Mayor and The Board of City City of Salina Salina, Kansas Connnissioners We have examined the records and accounts of the offices and officers of the city of Salina for the year ended December 31, 1964, except the Municipal Band Board, The Public Library Board, The Fireman's Relief Association and The Joint City - County Health Board. It is not within the scope of our audit contract to audit or report on these agencies. In addition, our report on the Clerk of the City Court, covers the period to June 30, 1965, at which time the Court became the Magistr.ate Court of Saline County. We submit herewith our report, including in conjuction therewith a special section pertaining to the activities of the City of Salina W.ater and Sewage Department. The following exhibits and schedules are subject to the following connnents: EXHIBIT A COMPARISON OF CASH BALANCES WITH ENCUMBRANCES In this exhibit is presented a sunnnary of transactions, by funds, with the ending cash balance of each fund compared with encumbran:es at December 31, 1964. The unencumbered cash balances at January 1, 1964, of the General Operating Fund and the Industrial Development Fund were increased during the year 1964 for prior years encumbrance adjustments. The Public Employees Retirement Fund and the Social Security Fund were reclassified effective January 1, 1964, from the Non-Budgeted Clearing Account group to the Budgeted Funds classification. All fund cash balances at December 31, 1964, were adequate to cover the encumbrances except the Central Garage Fund in which the encumbrances exceeded the fund cash balance in the amount of $976.18. This is in violation of the Cash Basis Law. However, the Central Garage is operated as a self-sustaining working capital fund and charges other departments of the city for their respective portion of the expense. At December 31, 1964, the Central Garage had accounts receivable from other city departments in the amount of $16,391.74 which were included as encumbrances of the respective funds but were not paid to the Central Garage Fund until after December 31, 1964. a EXHIBIT B STATEMENT OF REVENUE ESTIMATED AND ACTUAL A comparison of estimated revenue as reflected by the 1964 budget with actual revenue received in 1964 is presented in this exhibit. Fund totals of estimated and actual revenue include the unencumbered cash balance at the beginning of the year as a source of revenue. EXHIBIT C STATEMENT OF EXPENDITURES COMPARED WITH BUDGET APPROPRIATIONS Budget appropriations, as reflected by the 1964 budget, compared with the actual 1964 expenditures is presented in this exhibit. The General 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". Expenditures were within budgeted appropriations for all funds. EXHIBIT D STATEMENT OF RECEIPTS. EXPENDITURES AND UNENCUMBERED CASH BALANCE NON-BUDGETED FUNDS This exhibit presents the transactions of the non-budgeted funds for the year, including beginning and ending unencumbered cash balances. The detail of the Central Garage Fund, mentioned in the connnents pertaining to Exhibit "A", is included in this exhibit. EXHIBIT F POLICE COURT SUMMARY OF ASSESSMENTS. DISBURSEMENTS AND UNCOLLECTED CASE BALANCES Exhibit "F" presents a summary of transactions of the Poli,:e Court and the Police Department for the year. Upon the request of the City Manager, certain records were checked out in detail for the entire year 1964. We were unable to account for the original copies of several paid-in receipts on which the duplicate copies were marked 'void'. In several cases the copies of the paid-in receipts could not be located although payment had been recorded as received and remittance made to the City Clerk. Post audit work, requested by the City Manager, consisted of a special examination of certain detail records of the Police Department for the year 1965 to date. The examination was to confirm and substantiate discrepancies which were checked out personally by the City Manager. Disciplinary action was taken and control procedures are being instituted to improve internal control and maintain accountability. b EXHIBIT G STATEMENT OF BONDS OF INDEBTEDNESS AND TEMPORARY NOTES This statement presents the bonds outstanding, by issues, and temporary notes of the City of Salina at January 1, 1964, and December 31, 1964, the amount of 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 1955 1956 1957 1958 1959 1960 1961 1962 1963 1964 AMOUNT $ 4,794,503.64 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 EXHIBIT I INSURANCE IN FORCE Exhibit "I" presents a sunnnary of insurance coverage on the various properties owned by the City of Salina. Insurance coverage on the Water and Sewage Department is presented in the section of this report covering the Water and Sewage Department. EXHIBIT 0 AND P CLERK OF THE CITY COURT STATEMENT OF RECE IPTS. DISBURSEMENTS AND BALANCES OF CASH. COMPOSITION OF ENDING CASH BALANCE Exhibit "0" covers the period January 1, 1964, to December 31,1964. Exhibit "p" reflects the transactions for the period January 1, 1965, to June 30, 1965, at which time the County Magistrate Court was established and all books, records and accounts of the City Court of Salina were transferred to the County Magistrate Court. Effective July 1, 1965, the Saline County Treasurer is to receive all revenue from fees and is to assume the liability for all expenses of the court. The late Mr. W. J. Broom held the office as Clerk of the City Court until his death on July 1, 1964. Mr. Broom's deputy was in charge until August 23, 1964, when Mr. Harold Crawford assumed his appointed duties as Clerk. The results of a cash audit for the period January 1 to August 31, 1964, were shown in our special audit report dated December 5, 1964, and are made a part of this report. The cash shortage as of July 1, 1964, in the amount of $772.01 and the overage for the period Jul~' 2, 1964, through August 31, 1964, in the amount of $14.82 are combined to make the net cash shortage of $757.19 as shown in Exhibit "0" for the year 1964. A claim was filed with the bonding company on June 23, 1965. c In order to replenish the cash balance of the Clerk of the City Court, the amount of the shortage was deducted from the remittance of court fees to the City Treasurer on the December 1964 report. The accounting records of the Clerk of the City Court were revised in August 1964 and an attempt was made to clear up the balances in old court cases in which cash had been collected but a remittance had not been made. Court cases with uncollected court costs were tabulated for the period January 1, 1962, through June 30, 1963, and certified to the Saline County Sheriff as uncollectable. The Sheriff certified the list covering the period January 1, 1962, through June 30, 1962, and the City received $1,999.34 from the County. The Sheriff would not certify the balance totaling $7,025.36 which remains uncollected. Presented in conjunction with Schedule "P" is an analysis of the cash balance at June 30, 1965, as determined from prior years records by the office of the Clerk of the City Court. Attention is directed to the fac:t that several categories have deficit balances which indicate that in the past money has been disbursed out of certain court cases and the court costs have not been collected. This procedure was discontinued during 1964. AUDIT PROCEDURE AND CERTIFICATE Subject to the foregoing connnents and the connnents 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 Munic:ipal 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, 1964, and the financial transactions for the year then ended. æ #. ~¿él.&. CERTIFIED PUBLIC ACCOUNTANT cv¿£,~ dl~ Delno V. Peterson, Licensed Municipal Public Accountant, in charge of and actively engaged on this audit. d EXHIBIT A ~auuaLY ~ LU u~~~ruu~c JL, L'O~ Unencumbered Unencumbered Cash Cash Balance Cash Balance Encumbrances Balances Funds 1-1-64 Receipts Expenditures 12-31-64 12-31-64 12-31-64 Budgeted Funds: General Operating $ 83,170.77 $1,260,806.82 $1,250,646.91 $ 93,330.68 $ 63,943.04 $ 157,273.72 Band 147.82 11,888.01 11,750.00 285.83 - 285.83 Cemetery 1,543.20 21,668.94 21,614.95 1,597.19 2,924.33 4,521.52 General Improvements 1,994.18 51,662.16 44,779.17 8,877 .17 1,578.21 10,455.38 Memorial Hall 1,898.25 11,489.47 8,320.38 5,067.34 591.84 5,659.18 Noxious Weeds 434 . 78 3,387.83 3,343.04 479.57 - 479.57 Firemen's Pension 9,225.15 17,762.51 14,632.73 12,354.93 - 12,354.93 Policemen's Pension 8,423.01 23,672.91 19,614.94 12,480.98 - 12,480.98 Flood Works and Dikes 7,341.31 24,681. 79 22,253.29 9,769.81 1,967.53 11,737.34 Industrial Development 27,674.97 359.00 7,446.11 20,587.86 5,400.00 25,987.86 Bond and Interest 132,657.78 1,089,356.07 1,156,477.76 65,536.09 - 65,536.09 Gen'l. and Spec. Improvements 2,879.43 28,567.95 31,100.00 347.38 - 347.38 Parking Meter 24,151.88 80,183.40 81,300.54 23,034.74 59.85 23,094.59 Airport Revolving 55,379.26 259,154.51 279,501.66 35,032.11 14,312.05 49,344.16 Refuse 8,902.61 156,117.13 129,433.94 35,585.80 4,464.88 40,050.68 Water and Sewage 546,185.20 1,831,614.88 1,840,191.84 537,608.24 29,168.09 566,776.33 Public Health 434.91 27,062.65 26,460.00 1,037.56 - 1,037.56 Tree Maintenance 7,930.31 11,946.33 5,873.92 14,002.72 - 14,002.72 Social Security 6,415.94 75,180.96 59,426.13 22,170.77 - 22,170.77 Employees Retirement 6,352.77 82,885.16 55.018.30 34,219.63 - 34,219.63 Sub-Totals $ _913..L1~3.:.51 $5..L°.£9..L4~8.:.4~ $5..L°.£9..L1~5.:.61 $ _913..L4Q6.:.4Q $114..L4Q9.:.81 $1.1.0.2.7.1.816.:. 21 Non-Budgeted Funds: Construction $ 214,875.41 $1,359,380.61 $1,357,407.34 $ 216,848.68 $ 1,060.21 $ 217,90~.89 "lo"...~....,.. ^,.,.,...~+-~ ')<:: ')"., 1:') "", ')(.." ..,0 148,667.72 6,936.58 9,692.80 16,629.38 ~--~~."ó =__"""""-0 LoU, LoU I ..JLo ~L;¡,J:1U.IO Street Machinery 20,962,90 25,000.00 9,970.00 35,992.90 - 35,992.90 Central Garage 17,009.80 74,708.42 92,694.40 (976.18) 9,129.34 8,153.16 Cemetery Endowment 1,374.39 17,148.45 18,305.59 217.25 - 217.25 Mausoleum Endowment 184.53 16,092.64 15,415.23 861. 94 - 861.94 Mausoleum Trust 980.00 - - 980.00 - 980.00 Civil Defense 1,630.02 20.612.98 21.134.86 1,108.14 502.75 1,610.89 Sub-Totals $ 283,224.57 $1.642,339.88 $1,663.595.14 $ 261,969.31 $ 20,385.10 $ 282.354.41 Totals - All Funds $1.216.368.10 $6.711. 788 .36 $6.732.780.75 $1.195.375.71 $144.794.92 $U40 .110.63 CITY OF SALIINA, KANSAS COMPARISON OF CASH BALANCES WITH ENCUMBRANCES T______--' ~- ""'......'L_u ,>, "." EXHIBIT B Page 1 CITY OF SALINA, KANSAS STATEMENT OF REVENUE-ESTIMATED AND ACTUAL January 1 to December 31, 1964 General Operating Fund Unencumbered Cash Balance, January 1, 1964 Adjustment for Prior Years Encumbrances Adjusted Unencumbered Cash Balance, January 1, 1964 Current Tangible Tax Current Intangible Tax Delinquent Tax Cigarette Tax Gasoline Tax Liquor Enforcement Tax Sales Tax Highway Maintenance - State Licenses, Fees and Permits Police Court Fines and Fees City Court Fees Franchise Taxes Rents and Concessions Engineering Fees Impounding Fees Admission - Swinnning Pools Fire Protection - Outside City Miscellaneous Sales, Service and Reimbursed Expenses Totals Band Fund Unencumbered Cash Balance, January 1, 1964 Current Tangible Tax Delinquent Tax Sales Tax Totals Cemetery Fund Unencumbered Cash Balance, January 1, 1964 Current Tangible Tax Delinquent Tax Sales Tax Removal and Burial Fees Grave Marker Permits Interest on Investments 1964 1964 Actual Actual Estimated Over (Under) Revenue Revenue Estimated -- $ 83,148.31 22.46 $ 83,170 .77 $ 54,199.40 $ 28,971.37 657,621. 69 656,973 .10 648.59 32,374.88 41,141.90 (8,767.02) 8,961. 60 3,100.00 5,861.60 36,692.77 39,000.00 (2,307.23) 53,641.13 60,000.00 (6,358.87) 13,507.12 10,500.00 3,007.12 44,985.28 44,985.28 8,045.00 7,530.00 515.00 50,343.15 43,225.00 7,118.15 90,619.46 80,000.00 10,619.46 20,856.37 23,000.00 (2,143.63) 163,432.84 130,000 .00 33,432.84 771.79 ¡roo. 00 71.79 54,720.79 70,000.00 (15,279.21) 2,686.50 550.00 2 , 13 6 . 50 11,155.65 10,000.00 1,155.65 1,771.45 2,000.00 (228.55) 8,619.35 5,087.82 3,531. 53 $1. 343.977 .59 $1.281.992.50 $ 61.985.09 $ $ 147.82 10,969.48 152.59 765.94 163.27 $ (15.45) 10,960.79 8.69 152.59 765.94 11.890.00 $ 145.83 $ $ 12.035.83 $ 1,543.20 $ 132.02 $ 1,411.18 11,868.74 11,856.53 12.21 131.27 131. 27 656.45 656.45 6 , 13 2 . 50 7,000.00 (867.50) 93.00 25.00 68.00 1,451.23 800.00 651.23 2 EXHIBIT B Page 1 CITY OF SALINA, KANSAS STATEMENT OF REVENUE -ESTIMATED AND ACTUAL January 1 to December 31, 1964 1964 1964 Actual Actual Estimated Over (Under) Revenue Revenue Estimated Cemetery Fund (Continued) Title Transfer Fees $ 15.00 $ 25.00 $ (10.00) Upkeep Service 132.00 150.00 (18.00) Sale of Lots and Grave Space 1,040.00 1,.350.00 (310.00) Reimbursed Expenses 148.75 148.75 Totals $ 23.212.14 $ 21.. 995.00 $ 1.217.14 General Improvement Fund Unencumbered Cash Balance, January 1, 1964 $ 1,994.18 $ 758 . 13 $ 1,236.05 Current Tangible Tax 46,445.85 46,415.03 30.82 Delinquent Tax 561.97 50.00 511.97 Sales Tax 2,826.84 2,826.84 -' Weed Cutting Service 1,342.00 950.00 392 .00 Reimbursed Expenses 485.50 485.50 Totals $ 53.656.34 $ 51,000.00 $ 2.656.34 Memorial Hall Fund Unencumbered Cash Balance, January 1, 1964 $ 1,898.25 $ 344.51 $ 1,553.74 Current Tangible Tax 8,039.36 8,032.35 7.01 Delinquent Tax 5.78 50.00 (44.22) Sales Tax 28.14 28.14 Office Rental Space 360.00 360.00 Auditorium Rentals 2,182.00 1,500.00 682.00 Rental - Tables and Chairs 20.00 20.00 Sales of Commodities, Materials and Supplies 613.19 613 .19 Public Address System and Timekeeper 241.00 490.00 (249.00) Totals $ 13,387.72 $ 10,805.00 $ 2,582.72 Noxious Weeds Fund Unencumbered Cash Balance, January 1, 1964 $ 434 .78 $ 159.63 $ 275.15 Current Tangible Tax 3,111.97 3,110.09 1.88 Delinquent Tax 45.58 45.58 Sales Tax 230.28 230.28 Totals $ 3.822.61 $ 3.500.00 $ 322.61 3 CITY OF SALINA, KANSAS STATEMENT OF REVENUE-ESTIMATED AND ACTUAL January 1 to December 31, 1964 Firemen's Pension Fund Unencumbered Cash Balance, January 1, 1964 Current Tangible Tax Delinquent Tax Sales Tax Contributions by Employees Totals Policemen's Pension Fund Unencumbered Cash Balance, January 1, 1964 Current Tangible Tax Delinquent Tax Sales Tax Contributions by Employees Totals Flood Works and Dikes Fund Unencumbered Cash Balance, January 1, 1964 Current Tangible Tax Delinquent Tax Sales Tax Miscellaneous Sales and Reimbursed Expenses Totals Industrial Development Fund Unencumbered Cash Balance, January 1, 1964 Adjustment for Prior Years Encumbrances Adjusted Unencumbered Cash Balance, January 1, 1964 Delinquent Taxes Totals 1964 Actual Revenue $ 9,225.15 9,441. 31 70.18 355.01 7,896.01 26.987.66 $ $ 8,423.01 16,297.71 178.84 899.29 6.297.07 $ 32.095.92 $ 7,341.31 22,404.89 369.72 1,857.97 49.21 $ 32.023.10 $ 20,534.57 7,140.40 $ 27,674.97 359.00 $ 28,033.97 1964 Estimated Revenue -- $ 8,292.59 9,~.34.40 50.00 355.01 6,000.00 $ 24.132.00 $ 6,971.40 16,2:83.31 50.00 899.29 5,000.00 $ 29,204.00 $ 5,331.37 22,390.66 1,857.97 $ 29.580.00 $ 8,230.62 $ 8,230.62 EXHIBIT B Page l Actual Over (Under) Estimated $ 932.56 6.91 20.18 $ 1,896.01 2.855.66 $ 1,451.61 14.40 128.84 1.297.07 $ 2.891.92 $ 2,009.94 14.23 369.72 49.21 $ 2.443.10 $ 19,444.35 359.00 $ 19,803.35 4 EXHIBIT B Page ~ CITY OF SAL INA, KANSAS STATEMENT OF REVENUE - ESTIMATED AND ACTUAL January 1 to December 31, 1964 1964 1964 Actual Actual Estimated Over (Under) Revenue Revenue Estimated Bond and Interest Fund Unencumbered Cash Balance, January 1, 1964 $ 132,657.78 $ 62,414.10 $ 70,243.68 Current Tangible Tax 495,184.61 494,862.58 322.03 Delinquent Tax 6,507.67 5,000.00 1,507.67 Accrued Interest on Bonds Sold 2,227.51 2,227.51 Special Assessments - County Treasurer 539,856.34 550,000.00 (10,143.66) Special Assessments - Property Owners 14,429.94 2,000.00 12,429.94 Parking Meter Revenue 31,150.00 53,706.17 (22,556.17) Miscellaneous 7,l~f7.15 (7,147.15) Totals $1,222.013.85 $1,175.130.00 $ 46.883.85 General and Special Improvements Fund Unencumbered Cash Balance, January 1, 1964 $ 2,879.43 $ 2,5ï'5.59 $ 303.84 Current Tangible Tax 28,567.95 28 ,4l¡.9 .41 118 .54 Delinquent Tax 7'5.00 (75.00) Totals $ 31.447.38 $ 31.100.00 $ 347.38 Parking Meter Fund Unencumbered Cash Balance, January 1, 1964 $ 24,151.88 $ 8,216.71 $ 15,935.17 Parking Meter Revenue 74,165.00 94,514.46 (20,349.46) Parking Meter Permits 5,690.00 4,000.00 1,690.00 Reimbursed Expenses 328.40 328.40 Totals $ 104.335.28 $ 106.731.17 $ (2.395.89) Airport Revolving Fund Unencumbered Cash Balance, January 1, 1964 $ 55,379.26 $ 5,116.90 $ 50,262.36 Office Rental 3,248.80 3,000.00 248.80 Hangar Ground Rental 45.00 50.00 (5.00) Landing Fees 3,285.00 4,000.00 (715.00) Hangar Rental 14,304.50 12,000.00 2,304.50 Sale of Gas and Oil 182,603.82 185,000.00 (2,396.18) Percentage of Sales 819.68 500.00 319.68 Gas Tax Refunds 32,940.70 40,000.00 (7,059.30) Sale of Concessions 743.65 300.00 443.65 Reimbursed Expenses 1,163.36 500.00 663.36 Transfer from Other Funds 20,000.00 25,000.00 (5,000.00) Miscellaneous 5,190.60 (5,190.60) Totals $ 314:533.77 $ 280.65'7.50 $ 33.876.27. 5 EXHIBIT ~ Page .2. CITY OF SALINA, KANSAS STATEMENT OF REVENUE- ESTIMATED AND ACTUAL January 1 to December 31, 1964 1964 19M Actual Actual Estimated Over (Under) Revenue Revenue Estimated Refuse Fund Unencumbered Cash Balance, January 1, 1964 $ 8,902.61 $ 277.50 $ 8,625.11 Service Fees 155,500.00 153,000.00 2,500.00 Reimbursed Expenses 617.13 617.13 Totals $ 165.019.74 $ 153 . 277 . 50 $ 11.742.24 Water and Sewage Fund Unencumbered Cash Balance, January 1, 1964 $ 546,185.20 $ 81,303.70 $464,881.50 Water and Sewage Revenue 948,095.05 850,000.00 98,095.05 Water Services - Tapping 13,390.23 5,000.00 8,390.23 Interest and Miscellaneous 19,292.78 2,000.00 17,292.78 Proceeds from Matured Investments 576,039.74 576,039.74 Refuse Collections 156,797.08 153,277 .50 3,519.58 Federal Grant on Sewage Plant 25,000.00 25,000.00 Depreciation and Emergency Reserve and Bond Reserve Transfers 93,000.00 93,000.00 1961 Bond Monies 811,530.36 (811,530.36) Totals $2,377,800.08 $1. 903,111. 56 $474.688.52 Public Health Fund Unencumbered Cash Balance, January 1, 1964 $ 434.91 $ 191.91 $ 243.00 Current Tangible Tax 25,002.13 25,138.04 (135.91) Delinquent Tax 341.75 341.75 Sales Tax 1,718.77 1,718.77 Miscellaneous - County and Other 26,460.00 (26,460.00) Totals $ 27.497.56 $ 53.508.72 $(26.Öl1 .16) Tree Maintenance Fund Unencumbered Cash Balance, January 1, 1964 $ 7,930.31 $ $ 7,930.31 Current Tangible Tax 11,005.59 11,000.00 5.59 Delinquent Tax 157.98 157.98 Sales Tax 782.76 782.76 Totals $ 19.876.64 $ 11.782.76 $ 8.093.88 6 EXHIBIT B Page .£ CITY OF SALINA, KANSAS STATEMENT OF REVENUE-ESTIMATED AND ACTUAL January 1 to December 31, 1964 1964 1964 Actual Actual Estimated Over (Under) Revenue Revenue Estimated -- 6,415.94 $ $ 6,415.94 30,017.64 30,000.00 17.64 45,163.32 33,000.00 12,163.32 81.596.90 $ 63.000.00 $ 18.596.90 Social Security Fund Unencumbered Cash Balance, January 1, 1964 Current Tangible Tax Contributions by Employees and Employer $ Totals $ Public Employees Retirement Fund Unencumbered Cash Balance, January 1, 1964 Current Tangible Tax Contributions by Employees and Employer $ 6,352.77 $ $ 6,352.77 39,027.94 39,000.00 27.94 43,857.22 33,000.00 10,857.22 89.237.93 $ 72.000.00 $ 17.237.93 Totals $ 7 EXHIBIT C Page 1 CITY OF SALINA, KANSAS STATEMENT OF EXPENDITURES COMPARED WITH BUDGET APPROPRIATIONS January 1 to December 31, 1964 General Operating Fund Sunnnary Department City Connnission City Manager City Clerk and City City Building City Court City Attorney Police Court City Engineer Fire Department Inspection Park Department Police Department Street Department Waste Disposal Traffic and Parking Swinnning Pools City Planning Street Lighting Airport Group Insurance and Miscellaneous De ta il Schedule C-l C-2 Treasurer C-3 C-4 C-5 C-6 C-7 C-8 C-9 C-10 C-11 C-12 C-13 C-14 C-15 C-16 C-17 C-18 C-19 C-20 Total General Operating Fund Band Fund Appropriation Miscellaneous Totals Cemetery Fund Personal Services: Salaries - Regular Employees Salaries - Part Time Employees Other Professional Services Contractual Services: Telephone and Telegraph Traveling Expense Printing Office Forms Legal Printing Insurance - Buildings Actual (Over) Under Budget Budget $ 25,095.13 $ 20,250.00 $ (4,845.13) 26,327.24 22,500.00 (3,827.24) 46,648.10 50,040.00 3,391. 90 22,310.33 20,280.00 (2,030.33) 32,541.38 32,060.00 (481.38) 12,708.71 12,930.00 221. 29 3,476.05 3,515.00 38.95 68,541. 17 70,482.50 1,941.33 297,394.18 300,285.00 2,890.82 19,675.51 23,740.00 4,064.49 54,287.46 73,140.00 18,852.54 326,676.01 333,530.00 6,853.99 121,052.97 133,225.00 12,172.03 20,522.46 21,725.00 1,202.54 40,207.44 41 , 77 5 .00 1,567.56 16,095.62 17,275.00 1,179.38 5,949.64 8,740.00 2,790.36 62,430.70 62,000.00 (430.70) 20,000.00 25,000.00 5,000.00 28,706.81 9,500.00 (19,206.81) $1. 250.646.91 $1.281.992.50 $ 31.345.59 $ 11 , 750 .00 $ 11,750.00 $ 140.00 140.00 $ 11. 750.00 $ 11.890.00 $ 140.00 $ 12,675.47 $ 12,800.00 $ 124.53 1,500.00 1,500.00 102.58 500.00 397.42 231.02 225.00 (6.02) 63.89 50.00 (13.89) 50.00 50.00 24.30 50.00 25.70 125.00 125.00 8 CITY OF SALINA, KANSAS STATEMENT OF EXPENDITURES COMPARED WITH BUDGET APPROPRIATIONS January 1 to December 31, 1964 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 Rent - Machinery and Equipment Materials and Supplies: Tools Office Supplies Fuel Lubricants Janitor and Toilet Supplies Motor Vehicle Fuel and Lube Motor Vehicle License Tags 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 Land Totals General Improvement Fund Personal Services: Salaries - Regular Employees Salaries - Regular Employees, Other Departments Salaries - Part Time Employees Other Professional Services Contractual Services: Group Insurance Building Repairs Actual Bud~ $ $ 29.39 201. 25 88.30 97.15 508.12 2,777.09 12.00 6.13 50.00 220.00 125.00 250.00 500.00 800.00 100.00 63.73 54.41 8.10 14.68 429.03 15.00 148.58 24.20 97.20 23.10 159.04 193.65 12.00 75.00 50.00 25.00 350.00 15.00 150.00 100.00 500.00 75.00 200.00 150.00 30.00 40.00 10.00 200.00 2,235.00 928.56 41. 98 280.00 1,700.00 950.00 100.00 $ $ 21,614.95 21.995.00 $ $ 10,256.00 6,500.00 26,898.28 30,500.00 1,000.00 480.88 138.00 590.91 150.00 1,.500.00 EXHIBIT C Page 1 (Over) Under Budget $ 20.61 18.75 36.70 152.85 (8.12) (1,977 .09) 88.00 (6.13) 11.27 (4.41) (8.10) 10.32 (79.03) 1.42 75.80 402.80 (23.10) (84.04) 6.35 138.00 (20.00) 160.00 $ (535.00) 21.44 58.02 (280.00) 380.05 $ (3,756.00) 3,601. 72 1,000.00 (480.88) 12.00 909.09 9 CITY OF SALINA, KANSAS STATEMENT OF EXPENDITURES COMPARED WITH BUDGET APPROPRIATIONS January 1 to December 31, 1964 General Improvement Fund Contractual Services (Continued): Machinery and Equipment Repairs $ Motor Vehicle Tire and Tube Repairs Street, Sidewalk and Bridge Repairs Machinery and Equipment Rent Other Contractual Services Materials and Supplies: Tools Chemicals and Drugs Motor Vehicle Fuel and Lubricants Asphalt and Road Oil Cement and Cement Products Hardware Lumber and Lumber Products Machinery and Equipment Parts 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 Other Professional Services Contractual Services: Telephone and Telegraph Printing Office Forms Gas Service Light Service Water Service Building Repairs Machinery and Equipment Repairs Materials and Supplies: Tools Janitor and Toilet Supplies Seed, Plants, Trees, etc. Electrical and Lighting Parts Actual Budget 211.22 $ 1,200.00 100.00 1,500.00 1,500.00 172 .50 158.40 20.82 267.30 96.00 100.00 1,500.00 200.00 1,000.00 400.00 40.75 277 .10 14.57 2,761. 66 7.85 468.60 1,850.48 400.00 300.00 350.00 700.00 2,000.00 17.00 100.00 50.85 $ 44 . 77 9 . 17 $ 51.000.00 $ $ 3,780.00 9.00 40.00 3,780.00 250.00 300.00 118.90 200.00 100.00 2,000.00 600.00 300.00 1,500.00 500.00 1,649.96 359.02 271.08 1,415,49 272.95 100.71 50.00 100.00 50.00 100.00 3.04 EXHIBIT C Page 1. (Over) Under Budget $ 988.78 100.00 1,327.50 1,500.00 (158.40) 79.18 1,232.70 104.00 1,000.00 400.00 (40.75) 122.90 285.43 (2,761.66) 342.15 231,40 149.52 83.00 (50.85) $ 6.220.83 $ 241.00 260.00 81.10 100,00 350.04 240.98 28.92 84.51 227.05 50.00 e71) 50,00 96.96 10 CITY OF SALINA, KANSAS STATEMENT OF EXPENDITURES COMPARED WITH BUDGET APPROPRIATIONS January 1 to December 31, 1964 Memorial Hall Fund Materials and Supplies (Continued): Hardware Lumber and Lumber Products Paint and Painting Materials Sundry Expenditures: Public Address System and Timekeeper Totals Noxious Weeds Fund Personal Services: Salaries - Regular Employees, Other Departments Contractual Services: Machinery and Equipment Repairs Motor Vehicle Tire and Tube Repairs Materials and Supplies: Chemicals, Drugs and Supplies Motor Vehicle Fuel and Lubricants Machinery and Equipment Parts Motor Vehicle Tire and Tube Repairs Totals Firemen's Pension Fund Sundry Expenditures: Pensions Paid Refunds Reserve Claims and Awards Totals Policemen's Pension Fund Sundry Expenditures: Pensions Paid Refunds Reserve Totals Actual $ 41.23 259.00 $ 8.320.38 $ 1,419.85 1,582.84 97.25 226.45 16.65 $ 3.343.04 $ 14,085.00 447 . 73 100.00 $ 14.632.73 $ 19,416.00 198.94 $ 19.614.94 Bud~ $ 25.00 150.00 300.00 500.00 $ 10,805.00 $ 1,500.00 300.00 150.00 1,000.00 250.00 300.00 $ 3,500.00 $ 13,132.00 1,000.00 10,000.00 $ 24,132.00 $ 17,704.00 1,.500.00 10,000.00 $ 29.204.00 EXHIBIT C Page ~ (Over) Under Budget $ 25.00 150.00 258.77 241.00 $ 2.484.62 $ 80.15 (1,282.84) 52.75 1,000.00 23.55 300.00 $ (16.65) 156.96 $ (953.00) 552.27 10,000.00 (100.00) 9.499.27 $ $ (1,712.00) 1,301.06 10,000.00 $ 9.589.06 11 CITY OF SALINA, KANSAS STATEMENT OF EXPENDITURES COMPARED WITH BUDGET APPROPRIATIONS January 1 to December 31, 1964 Flood Works and 9ikes Fund Personal Services: Salaries - Regular Employees Other Professional Services Contractual Services: Insurance - Motor Vehicles Group Insurance Traveling Expense Light and Power Service Machinery and Equipment Repairs Motor Vehicle Tire and Tube Repairs 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 Machinery and Equipment Parts Motor Vehicle Tires and Tubes Paint and Painting Supplies Sand, Gravel, Rock and Chat Capital Outlay: Machinery and Equipment Totals Industrial Development Fund Personal Services: Other Professional and Special Services Bond and Interest Fund Bond Principal Interest Coupons Commission and Postage Totals General and Special Improvement Fund Buildings and Street Resurfacing Actual $ 13,857.50 425.00 278.32 138.00 43.52 394.40 1,600.04 15.33 2,113.88 18.89 1,104.15 700.32 100.00 487.85 30.92 .97 73 .48 47.82 286.90 536.00 $ 22.253.29 $ 7 .446.11 $ 858,683.19 296,304.21 1,490.36 $1,156.477.76 $ 31.°00.00 Budget $ 15,080.00 750.00 200.00 100.00 300.00 200.00 100.00 4,000.00 50.00 2,000.00 500.00 100.00 50.00 200.00 300.00 100.00 50.00 1,500.00 $ 4,000.00 29.580.00 $ 8.230.62 $ 858,683.19 314,446.81 2,000.00 $1. 175.130 .00 $ 31.000.00 EXHIBIT C Page .2. (Over) Under Budget $ 1,222.50 325.00 (78.32) (38.00) (43.52) (94.40) (1,400.04) 84.67 1,886.12 31.11 895.85 (200.32) (437.85) 169.08 299.03 26.52 2.18 1,213.10 $ 3,464.00 7.326.71 $ 784.51 $ 18,142.60 509.64 $ 18.652.24 $ 12 CITY OF SALINA, KANSAS STATEMENT OF EXPENDITURES COMPARED WITH BUDGET APPROPRIATIONS January 1 to December 31, 1964 Parking Meter Fund Personal Services: Salaries - Regular Employees Salaries - Other Department Employees Other Professional Services Contractual Use Allowance: Automobile Use Allowance Printing Office Supplies Group Insurance Other Contractual Services Materials and Supplies: Tools Wearing Apparel Other Operating Supplies Concrete and Concrete Products Machinery and Equipment Parts Paint and Painting Materials Parking Meter Parts Capital Outlay: Land Purchased Parking Meters State Treasurer: Revenue Bond Principal Revenue Bond Interest Commission and Postage Bond and Interest Fund Transfer - Off-Street Parking Issue Totals Airport Revolving Fund Personal Services: Salaries - Regular Employees Salaries - Other Department Employees Other Professional Services Contractual Services: Telephone and Telegraph Traveling Expense Postage Printing Office Forms Insurance - Buildings Insurance - Motor Vehicles Insurance - Surety Bonds Actual $ 15,032.65 245.00 341.00 46.80 155.25 109.04 72.14 177 . 60 148.15 183.51 140.44 12,145,00 5,433.44 15,000.00 900.00 20.52 $ 31,150.00 81. 300.54 $ 30,473.41 2,235.15 226.65 28.25 38.95 3,665.26 357.01 17.50 Budget $ 18,950.00 500.00 500.00 37.5,00 150.00 150.00 100.00 75.00 300.00 75.00 150.00 175.00 25.00 600.00 15,000.00 15,000.00 900.00 53,706.17 $ 106.731.17 $ 29,000.00 500.00 1,000.00 325.00 100.00 150.00 4,000,00 150.00 17.50 EXHIBIT C Page .£ ( Over) Under Budget $ 3,917.35 500.00 255.00 34.00 103.20 (5.25) (9 ,04) 2,86 122.40 (73 , 15) 150.00 (8.51) 25.00 45956 (12,145.00) 9,566.56 (20.52) 22,556.17 $ 25.430.63 $ (1,473 .41) 500.00 (1,235.15) 98,35 100.00 (28.25) 111 .05 334.74 (207.01) 13 CITY OF SALINA, KANSAS STATEMENT OF EXPENDITURES COMPARED WITH BUDGET APPROPRIATIONS January 1 to December 31, 1964 Airport Revolving Fund Contractual Services (Continued): Group Insurance Gas Service Light Service Water Service Building Repairs Furniture and Office Equipment Repair Machinery and Equipment Repair Motor Vehicle Tire and Tube Repair Machinery and Equipment Rent Laundry and Towel Service Other Contractual Service 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 Welding Supplies Other Operating Supplies Sundry Expenditures: Sales Tax Organization Dues Capital Outlay: Buildings Equipment Landscape Improvements Street, Sidewalk and Runway Improvements Totals Actual $ 184.00 477 .19 4,455.04 537.18 1,439.54 94.17 2,075.56 15.00 1,512.00 389.94 291. 25 136.37 277 .30 273 .97 1,182,30 176,685.82 877.81 37.50 155.40 272.12 142.17 330.72 58.72 468.46 1,655.95 15.00 11,743.36 445.40 $ 36,230.24 297.501.66 Budget $ 175.00 1,000.00 4,000.00 375.00 1,000.00 400.00 2,300.00 100.00 2,000.00 250.00 100.00 200.00 600.00 500.00 170,000.00 800.00 15.00 300.00 400.00 150.00 250.00 200.00 100.00 200.00 1,500.00 20,000.00 10,000.00 1,000.00 27,500.00 $ 280.65l.50 EXHIBIT C Page Z (Over) Under Budget $ (9 .00) 522,81 (455.05) (162.18) (439.54) 305.83 224.44 85.00 488.00 (13 9.94) (291.25) (36.37) (77.30) 326,03 (682,30) (6,685.82) (77 .81) (22.50) 144.60 127.88 7.83 (80.72) 141. 28 100.00 (268.46) (155.95) (15.00) 8,256.64 9,554.60 1,000.00 $ (8,730,25) 1. 155,84 14 CITY OF SALINA, KANSAS STATEMENT OF EXPENDITURES COMPARED WITH BUDGET APPROPRIATIONS January 1 to December 31, 1964 Refuse Fund Personal Services: Salaries Medical Services Other Professional Services Contractual Services: Telephone and Telegraph Traveling Expense Postage Printing Office Forms Insurance - Fire Insurance - Motor Vehicles Social Security Employees Retirement Group Insurance Gas Service Light Service Water Service Building Repairs Machinery and Equipment Repairs Motor Vehicle Tire and Tube Repairs Laundry and Towel Service Materials and Supplies: Tools Office Supplies Books and Periodicals Janitor and Toilet Supplies Motor Vehicle Fuel and Lubricants Motor Vehicle License Tags Other Operating Supplies Electrical and Lighting ~arts Lumber and Lumber Products Motor Vehicle Tires and Tubes Paint and Painting Materials Welding Supplies Sundry Expenditures: Organization Dues Refunds Capital Outlay: Furniture and Fixtures Office Mechanical Equipment Totals Actual Budge;! $ $ 103,704.45 235.66 17.25 123,000,00 500.00 752.50 499.11 322.50 625.00 400.00 25.00 350.00 250.00 600.00 4,000.00 5,500.00 700.00 600.00 300.00 300.00 200.00 4,700.00 754.34 733.56 3,621.96 3,302.94 523.35 132.96 33.40 201.00 8,508.84 174.45 300.00 50.00 334.84 76.78 50.00 3.35 4,799.95 580.00 82.02 21.42 300.00 500.00 50.00 200.00 5,500.00 600.00 700.00 50.00 200.00 1,000.00 200.00 300.00 660.58 12.08 30.00 17.15 :25.00 100.00 100.00 300.00 $ 129.433.94 $ 153.277 .50 EXHIBIT C Page ~ (Over) Under Budget $ 19,295,55 264.34 735.25 125.89 77.50 25.00 (404.34) 250.00 (133.56) 378.04 2,197.06 176.65 467.04 266..60 99.00 200.00 (3,808.84) 125.55 50.00 (34.84) 423.22 196.65 700.05 20.00 617.98 28.58 200.00 339.42 187 .92 300.00 (5.00) (82.85) 100.00 300.00 $ 23.843.56 15 EXHIBIT C Page .2. CITY OF SALINA, KANSAS STATEMENT OF EXPENDITURES COMPARED WITH BUDGET APPROPRIATIONS January 1 to December 31, 1964 Water and Sewage Fund Operating Expenditures Interest Paid on Revenue Bonds Capital Expenditures from Revenue Bond Proceeds Other Capital Expenditures Refuse Collections Remitted to Refuse Department Bond Principal Payments Investments Purchased Bond Reserve Account Depreciation and Emergency Account Extension and Bond Retirement Account Depreciation and Emergency Reserve and Bond Reserve Transfers 1961 Bond Monies Totals Public Health Fund Appropriation - City County Miscellaneous Totals Tree Maintenance Fund Salaries Removal and Treatment of Trees Machinery and Equipment Machinery and Equipment Repairs Totals Social Security Fund Payments to Soc. Sec. Adm. Miscellaneous Refunds Totals Public Employees Retirement Fund Payments to State of Kansas Miscellaneous Refunds Totals (Over) Under Actual Budget Budget $ 577 ,047.34 $ 562,815.00 $(14,232.34) 124,318.01 124,020.00 (298.01) 211,634.84 (211,634.84) 146,617.56 42,468.70 (104,148.86) 155,500.00 153,277.50 (2,222.50) 107,000.00 107,000.00 220,765.63 (220,765.63) 122,424.56 (122,424.56) 81,883.90 (81,883.90) 93,000.00 102,000.00 9,000.00 811,530.36 811,530.36 $1 , 840 . 191 .84 $1.903.111.56 $ 62.919.72 $ 26,460.00 $ 26,460.00 26,460.00 588 .72 $ 26,460.00 588.72 $ 26.460.00 $ 53.508.72 $ 27.048.72 $ 1,435.82 275.00 4,100.00 63.10 $ 782.76 11 , DOc) .00 $ (653.06) 10,725.00 (4,100.00) (63.10) $ 5.908.84 $ 3,605.88 (32.01) $ 3.573.87 $ 5.873.92 $ 11,782.76 $ 63,000.00 $ 63.000.00 $ 59,394.12 32.01 $ 59.426.13 $ 55,005.50 $ 72,000.00 $ 16,994.50 12.80 (12.80) $ 55.018.30 $ 72.000.00 $ 16.981.70 16 CITY OF SALINA, KANSAS EXHIBIT D NON-BUDGETED FUNDS Page 1 STATEMENT OF RECEIPTS. EXPENDITURES AND UNENCUMBERED CASH BALANCE January 1 to December 31, 1964 Unencumbered Unencumbered Cash Balance Cash Balance Construction Fund 1-1-64 Receipts Expenditures Balance Transfers 12-31-64 Asphalt Resurfacing $ 91,498.85 $ 42,704.16 $ - $134,203.01 $(80,880.61) $ 53,322.40 Flood Control 35,608.40 - - 35,608.40 - 35,608.40 Indian Rock Park 6,796.17 - 1,536.98 5,259.19 - 5,259.19 Public Buildings 6,023.49 31,100.00 33,942.32 3,181.17 - 3,181.17 Job 425 Curb, Gutter, and Paving (4,282.46) 27,408.61 213 .69 22,912.46 (22,912.46) Job 428 Wa1lerius Addition (31,745.86) 4,362.89 156.30 (27,539.27) 27,539.27 Balance of Indian Rock Addition 1,461.40 2,032.64 - 3,494.04 (3,494.04) Job 430 Ohio Street Project 64,645.61 160,193.33 214,657.53 10,181.41 - 10,181.41 Job 443 Lateral Sewer 476,482 and 483 (6,939.07) - - (6,939.07) 6,939.07 Job 435 Streets 25,530.96 13,329.16 12,700.32 26,159.80 (26,159.80) Job 440 - 442 Neal Avenue and Meadowlark (79,912.57) 136,978.83 54,689.11 2,377.15 - 2,377.15 Job 438 Mi11view Addition (18,816.72) 47,081.84 28,332.32 (67 .20) - (67.20) Transportation Study 3,179.56 285.44 1,890.00 1,575.00 - 1,575.00 Airport Construction 1,634.65 65,069.23 50,721.04 15,982.84 - 15,982.84 Community Inn Project - 3,389.38 3,389.38 - - Job 444 Lateral Sewer 491 - - 4,197.95 (4,197.95) 4,197.95 Job 445 Street Improvemellt - 62,887.87 57,551.20 5,336.67 - 5,336.67 Job 446 - 132,557.23 129,186.21 3,371.02 - 3,371.02 Job 449 - Resurfacing - - 80,880.61 (80,880.61) 80,880.61 - Job 450 - North Ninth Street - - 84.75 (84.75) - (84.75) Job 448 - Sewer Job - - 1427'iOQ (HI.?7~ OQ' - IlL. ?7r:.. no\ - >------ ,-.,-.-.--, ,-~,-,-,.VJ/ Miscellaneous Improvement 108.09 - - 108.09 - 108.09 Sidewalks 3,367.03 - - 3,367.03 - 3,367.03 General Operating (Eng.) 62,105.18 - 54,720.79 7,384.39 - 7,384.39 Nov. 1963 Bond Proceeds, Balance 54,612.70 - - 54,612.70 - 54,612.70 Nov. 1964 Bond Proceeds - Street and Sewer Improvements - 630,000.00 614,281.75 15,718.25 13,890.01 29,608.26 $214.875.41 $1.359.380.61 $1,357.407.34 $216.848.68 $ - $216.848.68 I-' " EXHIBIT D Page ~ CITY OF SALINA, KANSAS NON-BUDGETED FUNDS STATEMENT OF RECEIPTS. EXPENDITURES AND UNENCUMBERED CASH BALANCE January 1 to December 31, 1964 Clearing Accounts Unencumbered Cash Balance, January 1, 1964 Receipts Contributions by Employees Fees, Licenses and Permits Clerk of the City Court- Unclaimed Monies Total Receipts Withholding Tax $ ----- $122,469.20 $122,460.20 Receipts and Beginning Balance $112~4~0~2Q Expenditures To U.S. Government To General Operating Total Expenditures Unencumbered Cash Balance, December 31, 1964 $122,460.20 $122,460.20 $ Street Machinery Fund Unencumbered Cash Balance, January 1, 1964 Receipts Transfer from other Funds Receipts and Beginning Balance Expenditures Tractors and Heavy Equipment Unencumbered Cash Balance, December 31, 1964 Advance Receipts Suspense Totals $~6~2Q7~51 $- - - - - $ ~6~2Q7~5l $ $ $122,460.20 5,848.50 5,848,50 -.Lg88 .08 1,088.08 $ 5,848.50 $.....!.1..,Ç'88.08 $129,396.78 $12~026~0~ $_1~O~8~0~ $125~6Q4...:.3Q $ $ $122,460.20 26,207.52 -- 26,207.52 $26,207,52 $ -- $148,667.72 $ 5.848.50 $ 1.088,08 $ 6.936.58 $ 20,962.90 25,000.00 $ 45,962.90 9,970.00 $ 35.992.90 18 CITY OF SALINA, KANSAS NON-BUDGETED FUNDS STATEMENT OF RECEIPTS. EXPENDITURES AND UNENCUMBERED CASH BALANCE January 1 to December 31, 1964 Central Garage Fund Unencumbered Cash Balance, January 1, 1964 Receipts Reimbursed Expenses Receipts and Beginning Balance Expenditures Personal Services: Salaries - Regular Employees Contractual Services: Telephone and Telegraph Printing Office Forms Insurance - Machinery and Equipment Group Insurance Gas Service Light Service Repair - Buildings Repair - Machinery and Equipment Repair - Motor Vehicles Repair - Motor Vehicle Tires and Tubes Repair - Motor Vehicle Washing and Lubrication Laundry and Towel Service Other Professional Services Materials and Supplies: Expendable Tools Office Supplies Chemicals, Drugs and etc. Fuel, Lubricants (except motor fuel) Janitor and Toilet Supplies Motor Vehicles - Gas and Oil Other Operating Supplies Hardware Lumber and Lumber Products Machinery and Equipment Parts Motor Vehicle Parts Motor Vehicle Tires and Tubes Paint and Painting Materials Welding Materials Other Repairs and Maintenance Capital Outlay: Office Equipment Garage Equipment Office Mechanical Equipment Total Expenditures Unencumbered Cash Balance. December 31. 1964 EXHIBIT D Page 1. $ 17,009,80 74,708.42 $ 21.~.7Jß..:.21 $ 31,771.30 113.84 135.72 4,963.81 333,50 369,28 187.80 161.01 1,782.44 1,575.22 1,03945 150.50 264.26 70.00 101.83 330.83 351.18 388.92 89.25 20,952.24 560.39 16.20 182.15 15,802.17 6,252.69 1,524.78 57.39 158.75 12.14 726.45 1,968.91 300.00 $ 92,694.40 $ (976.18) 19 CITY OF SALINA, KANSAS NON-BUDGETED FUNDS STATEMENT OF RECEIPTS, EXPENDITURES AND UNENCUMBERED CASH BALANCE January 1 to December 31, 1964 Cemetery Endowment Fund Unencumbered Cash Balance, January 1, 1964 Receipts Investments Perpetual Care Deposits $16,398.45 ;750.00 Total Receipts Receipts and Beginning Balance Expenditures Investments Purchased Unencumbered Cash Balance, December 31, 1964 Hillcrest Mausoleum Endowment Fund Unencumbered Cash Balance, January 1, 1964 Receipts Investments Receipts and Beginning Balance Expenditures Investments Purchased Unencumbered Cash Balance, December 31, 1964 Hillcrest Mausoleum Trust Fund Unencumbered Cash Balance, January 1, 1964 Receipts Receipts and Beginning Balance Expenditures Unencumbered Cash Balance, December 31, 1964 EXHIBIT D Page ~ $ 1,374.39 17,148.45 $ 18,522.84 18,305.59 $ 217.25 $ 184.53 16,092.64 $ 16,277.17 $ 15,415.23 861.94 $ 980.00 $ 980.00 $ 980.00 20 CITY OF SALINA, KANSAS NON-BUDGETED FUNDS STATEMENT OF RECEIPTS, EXPENDITURES AND UNENCUMBERED CASH BALANCE January 1 to December 31, 1964 Civil Defense Fund Unencumbered Cash Balance, January 1. 1964 Receipts Appropriations - City and County Matching Funds from State Miscellaneous Reimbursed Expenses $10,000.00 10,429.77 75.00 108.21 Total Receipts Receipts and Beginning Balance Expenditures Personal Services: Salaries - Regular Employees Contractual Services: Telephone and Telegraph Traveling Expense Postage Printing Office Supplies Insurance - Motor Vehicles Repairs - 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 Capital Outlay: Civil Defense Equipment $15,073.73 1,355.54 1,230.14 61.30 26.50 265.05 301.85 1,002.45 :201.05 144.04 60.53 95.00 ¿¡.O3.06 113.91 8.59 10.70 l8l.42 Total Expenditures Unencumbered Cash Balance, December 31, 1964 EXHIBIT D Page 1. $ 1,630.02 20,612.98 $22,243.00 21, 134 .86 $ 1. 108 . 14 21 EXHIBIT E CITY OF SALINA, KANSAS CLASSIFIED STATEMENT OF RECEIPTS. DISBURSEMENTS AND BALANCES OF CASH. COMPOSITION OF ENDING CASH BALAI~E January 1 to December 31, 1964 Cash Balance Cash Cash Cash Balance Funds 1-1-64 Receipts Disbursements 12-31-64 Budgeted Funds General Operating $ 1l0, 126.78 $1,260,806.82 $1,213,659.88 $ 157,273.72 Band 147.82 11,888.01 1l,750.00 285.83 Cemetery 1,729.65 21,668.94 18,877 .07 4,521.52 General Improvements 2,495.77 51,662.16 43,702.55 10,455.38 Memorial Hall 1,991.06 1l,489.47 7,821.35 5,659.18 Noxious Weeds 434.78 3,387.83 3,343.04 479.57 Firemen's Pension 9,225.15 17,762.51 14,632.73 12,354.93 Policemen's Pension 8,423.01 23,672.91 19,614.94 12,480.98 Flood Works and Dikes 10,666.34 24,681.79 23,610.79 II ,737 .34 Industrial Development 39,004.57 359.00 13,375.71 25,987.86 Bond and Interest 132,657.78 1,089,356.07 1,156,477 .76 65,536.09 General and Special Improvements 2,879.43 28,567.95 31,100.00 347.38 Parking Meter 24,426.76 80,183.40 81,515.57 23,094.59 Airport Revolving 57,607.22 259,154.51 267,417.5.7 49,344.16 Refuse 11,653.44 156,117.13 127,719.89 40,050.68 Water and Sewage 558,508.37 1,831,614.88 1,823,346.92 566,776.33 Public Health 434.91 27,062.65 26,460.00 1,037.56 Tree Maintenance 7,930.31 11,946.33 5,873,92 14,002.72 Social Security 6,415.94 75,180.96 59,426,13 22,170.77 Public Employees Retirement 6,352.77 82,885.16 55,018..30 34,219.63 Sub-Totals $ _92.3 ..Ll1l~8.§. $5.J.. 0.£9.1. 4~:.8.:. 4~ $5.1. °Q4..L7~4.;)..? $1.J..0.2.7.J..8.!.6.:.21 Non-budgeted Funds Construction $ 214,875.41 $1,360,468.69 $1,356,347..13 $ 218,996.97 Clearing Accounts 26,207.52 128,308.70 138,974,.92 15,541.30 Street Machinery 20,962.90 25,000.00 9,970,00 35,992.90 Central Garage 17,009.80 74,708.42 83,565,06 8,153.16 Cemetery Endowment 1,374.39 17,148.45 18,305.59 217.25 Hillcrest Mausoleum Endowment 184.53 16,092 .64 15,415.23 861. 94 Hillcrest Mausoleum Trust 980.00 980.00 Civil Defense 1.975.77 20.612.98 20.977.86 1.610.89 Sub-Totals $ _2~} zY!...O .:...3~ $1 L6t:..2 ~~ .:...8~ $lL6~~¿S:.J2. $ _2~2.J..3~4~4.!. Totals -All Funds $1.276.682.18 $6.711.788.36 $6.648.299.91 $1.340.170.63 Available Cash - December 31, 1964 The First National Bank and Trust The Planters State Bank The National Bank of America The First State Bank Total Available Cash Company $ 476,091.27 330,160.58 433,918.78 100,000.00 $1.340.170.63 22 EXHIBIT F SUMMARY CITY OF SALINA, KANSAS POLICE COURT OF ASSESSMENTS. DISBURSEMENTS, AND UNCOLLECTED CASE BALANCES January 1 to December 31, 1964 Year 1963 and Prior Year 1964 Total Uncollected Case Balances, January 1, 1964 $1~3~] ~OQ.. $---=-- $l..l..317_0Q Assessments Year 1963 Year 1964 Year 1964 Year 1963 Fines Assessed in Year 1964 Fines Assessed Parking Violations Assessed and Prior Fines Reinstated $ 985.00 $ 72,223.50 23,531.46 $ 985.00 72,223.50 23,531.46 245.00 245.00 Total Assessments $1,230.00 $95,754.96 $2.5..1..724~9~ $96,984.96 Beginning Balance and Assessments $2..1..5.£7~OQ $2.8..1..31l.:.9~ Disbursements Cash Collected and Remitted to City Clerk Fines Worked Out Fines Paroled and/or Dismissed Total Disbursements $1,422.00 $89,197.46 $90,619.46 230.00 1,090.00 1,320.00 230.00 492.50 722.50 $1,882.00 $90,779.96 $92,661.96 $ 685.00 $ 4.975.00 $ 51660.00 Uncollected Case Balances, December 31, 1964 23 CITY OF SALINA, KANSAS STATEMENT OF BONDS OF INDEBTEDNESS AND TEMPORARY NOTES December 31, 1964 EXHIBIT G Bonds of Indebtedness Page 1 Date of Interest Rate Original Outstanding Paid Outstanding Series Purpose of Issue Issue Percentage Issue 1-1-64 Year 1964 12-31-64 161 Paving 11-1-53 1.625-3 $ 143,940.89 $ 14,000.00 $ 14,000.00 $ 163 Curb, Gutter, Paving 11-1-54 1. 625 239,314.90 47,000.00 24,000.00 23,000.00 164 Public Parks 11-1-54 1. 625 275,000.00 55,000.00 27,000.00 28,000.00 166 Armory 8-1-55 2-2.75 80,000.00 16,000.00 8,000.00 8,000.00 169 Curb, Gutter, Paving 11-1-55 2.75-2.375 292,381.66 84,000.00 28,000.00 56,000.00 170 Curb, Gutter, Paving 11-1-55 2.25 120,000.00 36,000.00 12,000.00 24,000.00 PA-2 Offstreet Parking 12-1-55 3 60,000.00 30,000.00 15,000.00 15,000.00 172 Curb, Gutter, Paving 11-1-56 3 531,032.89 212,000.00 53,000.00 159,000.00 174 Airport Improvements 3-1-57 2.75 to 3 375,000.00 147,000.00 38,000.00 109,000.00 175 Sewage Disposal 7-1-57 3 to 4 300,000.00 150,000.00 30,000.00 120,000.00 176 Curb, Gutter 11-1-57 3-3.5 466,407.30 231,000.00 47,000.00 184,000.00 177 Sewers and Pumping Station 11-1-57 3-3.5 148,792.25 73,000.00 15,000.00 58,000.00 178 Flood Control 5-1-58 2 to 3 666,000.00 495,000.00 33,000.00 462,000.00 179 Curb, Gutter, Paving 11-1-58 2.875-2.75 381,301.27 228,000.00 38,000.00 190,000.00 180 Pumping Station and Sewers 11-1-58 2.875-2.75 221,742.13 132,000.00 22,000.00 110,000.00 181 Sewers 12-1-58 3.375-4 105,502.41 70,000.00 10,000.00 60,000.00 182 Curb, Gutter, Paving 12-1-59 3.375-4 910,563.15 637,000.00 91,000.00 546,000.00 183 Paving 12-1-59 3.375-4 402, 73 7 . 72 340,000.00 20,000.00 320,000.00 184 Curb, Gutter, Paving 11-1-60 2.75-3.5 452,725.10 360,000.00 45,000.00 315,000.00 185 Curb, Gutter, Paving 11-1-60 2.75-3.5 551,385.64 486,000.00 27,000.00 459,000.00 186 Flood Control 5-1-61 3-3.5 1,132,000.00 1,005,000.00 55,000.00 950,000.00 Water and Sewage Issue of 1961 7-1-61 3.25 to 5.0 3,600,000.00 3,392,000.00 107,000.00 3,285,000.00 8187 Sanitary Sewers 11-1-61 2.75-3 276,297.60 248,000.00 28,000.00 220,000.00 P188 Curb, Gutter, Paving 11-1-61 2.75-3 320,706.83 288,000.00 32,000.00 256,000.00 P189 Street Improvements 11-1-61 2.75 to 3.5 605,942.89 570,000.00 30,000.00 540,000.00 ûFP190 Off Street Parking ii-1-62 2.5 to 3.û 1,375,365.6û 1,3û6,ûûû.ûû 69,ûûû.ûû 1,237,ûûû.ûû Pl91 Street Improvements 11-1-62 2.5 to 3.0 456,283.76 433,000.00 23,000.00 410,000.00 P192 Street Improvements 11-1-62 2.5-2.75 388,683.19 388,683.19 39,683.19 349,000.00 FL193 Flood Control 11-1-63 2.875 to 3.5 260,000.00 260,000.00 - 260,000.00 P194 Street Improvements 11-1-63 2.875 to 3.5 986,218.15 986,218.15 - 986,218.15 P195 Street Improvements 11-1-63 2.875 to 3.5 803,072.90 803,072.90 - 803,072.90 8196 Lateral Sewers 11-1-63 2.875 to 3.5 27,803.21 27,803.21 - 27,803.21 P197 Street and Sewer Improvements 11-1-64 2.75 to 3.5 630,000.00 - - 630,000.00 Totals $13.550.777 .45 $980.683.19 $1.1.200.094~26 r:::> CITY OF SALINA, KANSAS STATEMENT OF BONDS OF INDEBTEDNESS AND TßMPORARY NOTES EXHIBIT Q December 31, 1964 Page 1 Temporary Notes Issued or Paid or Note Date of Interest Payable Balance Renewed Renewed Balance Number Issue Rate % To 1-1-64 1964 1964 12-31-64 PT-63 1-22-63 3.50 Bearer $216,615.63 $ - $206,615.63 $ BL-300 1-22-63 3.50 Bearer 62,491.09 - 32,491.09 30,000.00 PT-64 6-10-63 3.50 Bearer 204,550 .73 - 204,550.73 PT-65 6-10-63 3.50 Bearer 66,928.78 - 66,928.78 PT-66 10-21-63 3.50 Bearer 105,343.70 143,634.28 - 248,977 .98 PT-67 10-21-63 3.50 Bearer 113,321.64 - 113,321.64 - 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 Totals $759.251.57 $515.848.50 $623.907.87 $651.192.20 "-> CITY OF SALINA, KANSAS RECONCILEMENT OF FISCAL AGENCY ACCOUNT December 31, 1964 Balance with Fiscal Agency, January 1, 1964 Remittances Matured Bonds Interest Coupons Commission and Postage Total Remittances and Beginning Balance Returns Cancelled Bonds Interest Coupons Paid Commission and Postage Retained Balance with Fiscal Agency, December 31. 1964 $980,683.19 421,166.08 1.808.69 988,683.19 422,524.92 1,808.69 EXHIBIT H Page 1 $ 23,853.80 1,403,657.96 $1,427,511.76 1,413,016.80 $ 11+.494.96 26 CITY OF SALINA, KANSAS RECONCILEMENT OF FISCAL AGENCY ACCOUNT EXHIBIT H December 31, 1964 Page 1 Analysis of Balance, December 31, 1964 Date Date Coupon Bond Type of Issue Issued Due No. No. Detail Amount Series P-163 11-1-54 11-1-64 20 229-239 11@ $ 8.12 $ 89.32 Series PK-164 11-1-54 5-1-64 19 240-247 8@ 8.13 65.04 Series PK-164 11-1-54 11-1-64 20 240 -247 8@ 8.12 64.96 Series PK-164 11-1-54 11-1-64 240-247 8@ 1,000.00 8,000.00 Series PK-164 11-1-54 11-1-64 20 262-275 14@ 8.12 113 .68 Series P-172 11-1-56 11-1-64 16 469-478 10@ 15.00 150.00 Series FL-178 5-1-58 9-1-61 6 536 1@ 15.00 15.00 Series FL-178 5-1-58 3-1-62 7 536 l@ 15.00 15.00 Series FL-178 5-1-58 9-1-62 8 536 l@ 15.00 15.00 Series FL-178 5-1-58 3-1-63 9 536 1@ 15.00 15.00 Series FL-178 5-1-58 9-1-63 10 536 l@ 15.00 15.00 Series FL-178 5-1-58 3-1-64 11 230 -233 4@ 11.25 45.00 Series FL-178 5-1-58 3-1-64 11 337 1@ 12.50 12.50 Series FL-178 5-1-58 3-1-64 11 263-266 4@ 11.25 45.00 Series FL-178 5-1-58 3-1-64 11 361-369 9@ 12.50 112 . 50 Series FL-178 5-1-58 3-1-64 11 536 1@ 15.00 15.00 Series FL-178 5-1-58 9-1-64 12 230-233 4@ 11. 25 45.00 Series FL-178 5-1-58 9-1-64 12 263-266 4@ 11.25 45.00 Series FL-178 5-1-58 9-1-64 12 337 l@ 12.50 12.50 Series FL-178 5-1-58 9-1-64 12 361-369 9@ 12.50 112.50 Series FL-178 5-1-58 9-1-64 12 536 1@ 15.00 15.00 Series P-179 11-1-58 5-1-62 7 326-328 3@ 14.37 43.11 Series P-179 11-1-58 11-1-62 8 326-328 3@ 14.38 43.14 Series P-179 11-1-58 5-1-63 9 326-328 3@ 14.37 43.11 Series P-179 11-1-58 11-1-63 10 326-328 3@ 14.38 43.14 Series P-lï9 11-1-58 5-1-64 11 326-328 3@ 14.37 43.11 Series P-179 11-1-58 11-1-64 12 326-328 3@ 14.38 43.14 Series S-18l 12-1-59 12-1-64 10 60 1@ 16.87 16.87 Series S-18l 12-1-59 12-1-64 10 96-100 5@ 16.87 84.35 Series P-182 12-1-59 12-1-64 10 482-491 10@ 16.87 168.70 Series P.182 12-1-59 12-1-64 10 835 1@ 16.87 16.87 Series P-183 12-1-59 12-1-64 10 173-177 5@ 16.87 84.35 Series P-183 12-1-59 12-1-64 10 333-337 5@ 18.75 93.75 Series P-183 12-1-59 12-1-64 10 343-402 60@ 18.75 1,125.00 Series P-185 11-1-60 5-1-64 7 434-443 10@ 16.25 162.50 N "-oJ Analysis of Balance, December 31. Type of Issue Series P-185 Series FL-186 Series FL-186 Series FL-186 Series FL-186 Series FL-186 Series FL-186 Series FL-186 Series FL-186 Series FL-186 Series FL-186 Series FL-186 Series OFP-190 Series OFP-190 Series OFP-190 Series P-l91 Series P-l91 Series FL-193 Series FL-193 Series FL-193 Series FL-193 Series P-194 Series P-194 Series P-194 Water and Sewage Water and Sewage N 00 CITY OF SALINA, KANSAS RECONCILEMENT OF FISCAL AGENCY ACCOUNT December 31, 1964 1964 (Continued) Date Issued 11-1-60 5-1-61 5-1-61 5-1-61 5-1-61 5-1-61 5-1-61 5-1-61 5-1-61 5-1-61 5-1-61 5-1-61 11-1-62 11-1-62 11-1-62 11-1-62 11-1-62 11-1-63 11-1-63 11-1-63 11-1-63 11-1-63 11-1-63 11-1-63 7-1-61 ., , ", I-~-U~ Date Due 11-1-64 3-1-62 9-1-62 3 -1-63 9-1-63 3-1-64 3-1-64 3-1-64 9-1-64 9-1-64 9-1-64 9-1-64 11-1-64 11-1-64 11-1-64 5-1-64 11-1-64 5-1-64 5-1-64 11-1-64 11-1-64 5-1-64 11-1-64 11-1-64 8-1-64 0 , " O-L-O'+ Coupon No. 8 1 2 3 4 5 5 5 6 6 6 6 4 4 4 3 4 1 1 2 2 1 2 2 6 6 Bond No. 434-443 953-958 953-958 953-958 953-958 613-614 625-632 953-958 613-614 625-632 803-807 953-958 975-994 1056-1060 1113-1137 408-412 408-412 34-39 68-72 34-39 68-72 224-233 224-233 896-905 2191-2195 2353 -23ìï 10@ 6@ 6@ 6@ 6@ 2@ 8@ 6@ 2@ 8@ 5@ 6@ 20@ 5@ 25@ 5@ 5@ 6@ 5@ 6@ 5@ 10@ 10@ 10@ 5@ 25@ Detail $"" 16.25 29.17 17.50 17.50 17.50 15.00 15.00 17.50 15.00 15.00 16.25 17.50 14.38 14.38 15.00 15.00 15.00 17.50 14.37 17.50 14.38 14.37 14.38 15.63 18.00 18.00 EXHIBIT H Page 1. Amount $ 162.50 175.02 105.00 105.00 105.00 30.00 120.00 105.00 30.00 120.00 81.25 105.00 287.60 71.90 375.00 75.00 75.00 105.00 71.85 105.00 71.90 143.70 143.80 156.30 90.00 450.00 $14.494.96 CITY OF SALINA, KANSAS INSURANCE IN FORCE December 31, 1964 City Group Buildings and Contents Type of Coverage Fire and Lightning and Extended Coverage Waterworks and Sewage Disposal Groups See separate schedule included in Report on Water and Sewage Department Municipal Airport Administration Building Fire and Lightning and Extended Coverage Aircraft Filling Station and Contents Fire and Lightning and Extended Coverage Weather Station Building Fire and Lightning and Extended Coverage Airport Liability Policy Bodily Injury Property Damage One and Two Story Aircraft Hangar Fire and Lightning and Extended Coverage Metal Covered, Steel Frame Aircraft Hangar Fire and Lightning and Extended Coverage Frame Dwelling Fire and Lightning and Extended Coverage Aircraft Hangars #3 and #4 Fire and Lightning and Extended Coverage Memorial Hall Group Memorial Hall and Contents Fire and Lightning and Extended Coverage Owners', Landlords' and Tenants' Schedule Liability Policy Bodily Injury Amount of Coverage $717,990.00 80,000.00 3,000.00 10,000.00 100/500,000.00 250,000.00 12,000.00 10,000.00 6,500.00 10,000.00 231,000.00 25/300,000.00 EXHIBIT I Page 1 Co-Insurance Percentage 90 80 90 80 80 80 80 90 29 CITY OF SALINA, KANSAS INSURANCE IN FORCE December 31, 1964 Type of Coverage Misce llaneous Vehicles Bodily Injury Property Damage Fire, Lightning and Transportation, Theft, Windstorm, Hail, Earthquake and Explosion and Combined Additional Coverage Owners', Landlords' and Tenants' Liability Policy - Kenwood Park Grandstand Bodily Injury Property Damage Cemetery Dwelling and Garage Fire and Lightning and Extended Coverage Money and Securities (All City Offices Including Swimming Poo 1) Inside Premises Outside Premise Steam Boilers Explosion Each Accident Depositors Forgery Bond Police Camera Equipment Scheduled Property Floater Animal Shelter Fire and Lightning and Extended Coverage, Vandalism and Malicious Mischief City Court Safe Safe Burglary Amount of Coverage 100/300,000.00 50,000.00 15/100,000.00 5,000.00 7,000.00 24,800.00 16,050.00 50,000.00 10,000.00 205.00 5,000.00 1,000.00 EXHIBIT I Page ~ Co-Insurance Percentage 80 30 Name Ralph Exline Gaylord E. Spangler Robert M. Stark R. W. Bu 11 Carl R. Rundquist Harold G. Crawford C. F. Leiker Norris Olson Harold E. Peterson D. L. Harrison Ivy Thompson Harold F. Harper Robert A. Lange Glenn M. Horner Carrolyn Henry Morris V. Hoobler CITY OF SALINA, KANSAS FIDELITY BONDS IN FORCE December 31, 1964 Title City Commissioner City Commissioner City Commissioner City Commissioner City Commissioner Clerk of the City Court Marshal of City Court City Manager City Clerk and Director of Finance City Treasurer Cashier of Water Department* City Engineer Building Inspector Manager of Municipal Airport Deputy Clerk of City Court Police Judge *Public Employees Blanket Bond Date Effective 4- 2-63 4-11-61 7- 6-64 4 -13 -63 4-16-63 8-11-64 4- 2-63 5- 1-64 1- 1-53 6- 1-58 6- 1-61 1-15-46 6- 1-59 1- 1-58 7- 1-64 11-30-64 Date of Expiration Continuous Term-4 yrs. 4-15-65 Term-2 yrs, Term-4 yrs. Continuous Continuous Continuous Continuous Continuous Continuous Continuous Continuous Continuous Continuous Continuous EXHIBIT J Amount $10,000 00 10,000.00 10,000,00 10,000.00 10,000,00 2,000,00 2,000.00 5,000 ."00 5,000,00 50,000.00 5,000.00 5,000.00 1,000.00 5,000.00 2,000.00 1,000.00 31 EXHIBIT K CITY OF SALINA, KANSAS SCHEDULE OF INVESTMENTS December 31, 1964 Balance Add it ions Reductions Balance 1-1-64 1964 1964 12-31-64 Water and Sewage Department U.S. Treasury Bills Construction Funds $246,148.95 $ $246,148.95 $ Extension and Bond Retirement Account 75,223.13 81,883.90 75, 223 . 13 81,883.90 Bond Reserve Account 150,195.63 220,739.14 150,1.95.63 220,739.14 Depreciation and Emergency Account 89,563.81 122,411,31 ~j63.81 122,411.31 $561. 131. 52 $425.034.35 $561.131,52 $425.034.35 Cemetery Endowment Fund U.S. Treasury Bills $ 16.398.45 $ 18.305.59 $~198.45 $ ~~2~~ Hillcrest Mausoleum Endowment Fund U.S. Treasury Bills $ 16.092.64 $ 15.415.23 t-1.h.Q 92 . 6 4 $ 15.415.23 32 EXHIBIT L CITY OF SALINA, KANSAS COMPARISON OF DEPOSITORY SECURITY WITH BALANCES ON DEPOSIT December 31, 1964 DEPOSITORIES First National Planters National First Bank and State Bank of State Accounts Trust Company Bank America Bank -- - Donald Harrison, City Treasurer $473,944.03 $362,099.26 $433,518.78 $100,000.00 Harold Crawford, Clerk of the City Court 7,853.17 Totals on Deposit $481,797.20 $362,099,26 $433,.518.78 $100,000.00 Deduct - F. D. 1. C. 10,000.00 10,000.00 ~)OO .00 10,000.00 Balance Securable by Collateral $471. 797,20 $352.099.26 $423,518.78 $ 90.000.00 Security Required (70%) $330.258.04 $246.469.48 $296,1~63 .15 $ 63.000.00 Collateral Depos ited by Banks $612.057.18 $700.500.00 $489.000.00 $ 70.000.00 33 CITY OF SALINA, KANSAS SCHEDULE OF AUDIT ADJUSTMENTS December 31, 1964 ( 1) Bond and Interest Fund - Cash Bond and Interest Fund - Revenue General Improvement Fund - Revenue General Improvement Fund - Cash Debit -- $1,185.26 1,185.26 To correct recording of White Avenue Special Assessments received from County Treasurer January 29, 1964. ( 2) Meter Deposits Miscellaneous Income $ 77 .00 To adjust the Water and Sewage Department liability account for meter deposits to actual at December 31, 1964, per tape of detail accounts. (3) Clearing Account - Cash Clearing Account - Revenue Construction Fund - Revenue Construction Fund - Cash $1,088.08 1,088.08 To adjust the accounts for revenue received from the Clerk of the City Court for unclaimed monies - to be held in suspense by the City Treasurer for one year from date of receipt (12-31-64) before transferring to the General Operating Fund. EXHIBIT M Credit $1,185,26 1,185,26 $ 77.00 $1,088.08 1,088.08 34 CITY OF SALINA, KANSAS CITY BUILDING INSPECTOR RECEIPTS, DISBURSEMENTS AND BALANCES January 1 to December 31, 1964 Beginning Balance. January 1, 1964 Receipts Building Permits and Inspections Gas Inspections Plumbing Inspections Electrical Inspections Sign Permits Fence Permits Sandblasting Permits Demolition Permits Total Receipts Receipts and Beginning Balance Disbursements Remittances to City Clerk Balance. December 31, 1964 $5,084.35 1,460.75 2,366.30 3,558.45 190.00 167.00 39.00 13 .00 EXHIBIT N $ 40.00 12,878.85 $12,918.85 12,918.85 $ -0- -- 35 EXHIBIT 0 CITY OF SALINA, KANSAS CLERK OF THE CITY COURT STATEMENT OF RECEIPTS, DISBURSEMENTS AND BALANCES OF CASH. COMPOSITION OF ENDING CASH BALANCE January 1 to December 31, 1964 Cash on Hand and in Bank. Beginning of Period Receipts City Court Fees Sheriff Fees Judicial Council Fees Fines Cost Deposits Miscellaneous Total Receipts Total Receipts and Beginning Balance Disbursements To County Treasurer: Judicial Council Fees Fines To County Sheriff - Fees To City Treasurer: Court Fees Unclaimed Cost Deposits Less: Amount of Shortage Deducted Cash Short (Long) Cost Deposits Returned Witness' Fees, Jurors' Fees, Garnishments and Miscellaneous Bank Charges for Printed Checks* Total Disbursements Balance, End of Period Composition of Ending Cash Balance: Cash in Bank Cash on Hand Total Available Cash *Reimbursed by City Treasurer March 1965 Jan.l,1964 July 2, 1964 To To July 1, 1964 Dec ,. 31, 1964 Total - $_4.1.3.£3_:..7'£ $-3.J}..!.4.:.21 $- 4..1..3§.3...:..7.£ $10,911,53 $ 8,931.25 $19,842.78 479.03 501. 95 980 . 98 149.55 142.05 291. 60 10,867.37 8,216.42 19,083.79 202.96 263.00 465.96 9,295.52 2...a325.39 18,620.91 $31,905.96 $27,380.06 $59,286.02 $16..L2~9...:..7~ $11..l.024...:..31 $.£3..1..6~9...:..7~ $ 148.65 $ 120.90 $ 269.55 10,822.37 5,751.94 16,574.31 375.38 458.20 833,58 10,824.52 9,338.68 20,163.20 1,088.08 1,088.08 (757.19) (757.19) 772.01 (14.82) 757.19 141.32 163.44 304.76 9,471.20 9,239.36 18,710.56 5.51 5.51 $32,555.45 $~394.l0 $57,949,55 $ 3.714.27 $.2...700.23 $ 5.700.23 $ 5,451.22 249.01 $ 5.700.23 36 CITY OF SALINA, KANSAS CLERK OF THE CITY COURT STATEMENT úF RECEIPTS, DISBURSEMENTS AND BALANCES OF CASH. COMPOSITION OF ENDING CASH BALANCE January 1 to June 30, 1965 Cash on Hand and in Bank. January 1, 1965 Receipts City Court Fees Sheriff Fees Judicial Council Fees Fines Cost Deposits Garnishments Bad Checks Foreign Sheriff Fees Judgements or Actions Jury or Witness Fees Miscellaneous Total Receipts Total Receipts and Beginning Balance Disbur~ements To County Treasurer: Judicial Council Fees Fines To County Sheriff: Fees To City Treasurer: Court Fees Cost Deposits Returned Garnishments Bad Checks Foreign Sheriff Fees Judgements or Actions Jury or Witness Fees Miscellaneous Total Disbursements Balance. June 30, 1965 Composition of Ending Cash Balance: Cash in Bank Cash on Hand Total Available Cash $11,272.11 984.71 181.50 12,197.61 ,+49.59 2,039.52 4,920.32 8.16 2,824.96 26.48 107.84 $ 203.10 13,652.05 1,Jl40.98 12, n3 .12 149.67 1,569.84 5,237.08 8.16 3,949.63 26.48 196.94 EXHIBIT P Page 1. $ 5,700.23 35,012,80 $40,713,03 38,867.05 $ 1. 845 .98 $ 1,790,98 55.00 $ 1. 845 .98 37 CITY OF SALINA, KANSAS CLERK OF THE CITY COURT STATEMENT OF RECEIPTS. DISBURSEMENTS AND BALANCES OF CASH. COMPOSITION OF ENDING CASH BALANCE January 1 to June 30, 1965 Analysis of Cash Balance at June 30, 1965* Court Fees Sheriff Fees Cost Deposits Fines Garnishments Bad Check Offenses Foreign Sheriff Fees Judgements or Actions Jury or Witness Fees Miscellaneous Total $(2,975,78) (25.18) 609,55 76.15 1,649.36 2,506.54 (1.65) (805,14) (161.27) 973.40 -- $ 1. 845.98 *Balance after the monthly remittance reports were remitted for June 1965, EXHIBIT P Page ~ 38 EXHIBIT .Q CITY OF SALINA, KANSAS STATEMENT OF TAXES RECEIVED FROM COUNTY TREASURER IN YEAR 19M. SHOWING CURRENT TAXES AND DELINQUENT TAXES RECEIVED AND DISTRIBUTION TO FUNDS Ad Valorem and Intangible Taxes General Operating Ad Valorem Intangible Delinquent Tax 1963 Current Tax and Sales Tax Totals Total-All Taxes $ 8,961.60 $ 702,606,97 $ 711,568.57 32,374.88 32,374.88 $ 8,961.60 $ 734,981. 85 $ 743,953.45 5.78 8,067.50 8,073.28 131. 27 12,525.19 12,656.46 28,567.95 28,567.95 561.97 49,272.69 49,834.66 341.75 26,720.90 27,062.65 152.59 11,735,42 11,888 .01 45.58 3,342.25 3,387.83 70.18 9,796.32 9,866,50 178.84 17,197.00 17,375.84 6,507.67 495,184.61 501,692,28 369.72 24,262..86 24,632,58 359,00 359.00 157.98 11,788.35 11,946.33 39,027.94 39,027.94 30,017.64 30,017.64 $17.L8~3~91 $1.L5Q2.L4~8..:.41 $1.L51°.L312...;.4Q $16,675.75 $ 426,204.06 $ 442,879.81 2,128.45 43,624.09 45,752,54 2,667.41 6,491.88 9.159.29 123.00 1,089.00 1,212.00 340.81 6,315.07 6,655.88 351 . 80 41,845.77 42,197,57 2,370.54 2,370.54 $22,287.22 $ 527,940.41 $ 550,227.63 $40,131.15 $2.030.428.88 $2.070.560.03 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-Total-Ad Valorem and Intangible Taxes Special Taxes (a) Paving (a) Sewer (b) Water (c) Weeds (a) Sidewalks (a) Off Street Parking (a) White Avenue Sub-To tal-Special Taxes Distribution - Specials (a) To Bond and Interest Fund (b) To Water and Sewage Fund (c) To General Improvement Fund 39 CITY OF SALINA, KANSAS GENERAL OPERATING FUND DETAIL OF EXPENDITURES COMPARED WITH BUDGET APPROPRIATIONS January 1 to December 31, 1964 City Connnission Personal Services: Salaries Contractual Services: Traveling Expense Contributions Legal Advertising Insurance - Surety Bonds Other Contractual Services Total Contractual Services Materials and Supplies: Books and Periodicals Sundry Expenditures: Organization Dues Total Expenditures City Manager Personal Services: Salaries - Officials and Department Heads Salaries - Regular Employees Salaries - Part Time Employees Other Professional Services Total Personal Services Contractual Services: Auto Use Allowance Telephone and Telegraph Traveling Expense Postage Printing Office Forms / Surety Bonds Furniture and Office Equipment' Repairs Machinery and Equipment Repairs Total Contractual Services Actual $ - _5QO.:.OQ $ 3,454.83 5,620.00 3,370.43 11,599.87 $ 14~0~5.:.11 $ ----- $ 550.00 $ 25.095.13 $ 13,172.75 4,020.00 133.65 $ 17~3~6.:.4Q $ 250.00 714.64 535.57 43.04 156.22 11.09 85.00 66.67 $ _1~8.£2..:.,21 Budget $ 500.00 ----- $ 2,500.00 8,600.00 3,500.00 350.00 3,000.00 $ 17..L91.°.:.0Q $ 50.00 ----- $ 1,750.00 $ 20.250.00 $ 12,780.00 4,000.00 500.00 1,200.00 $18~4~0.:.OQ $ 600.00 1,100.00 500.00 50.00 100.00 20.00 200.00 $ _2i51°..:.,OQ Schedule C-l (Over) Under Budget $- - - - - $ (954.83) 2,980.00 129.57 350.00 (8,599.87) $16.1.02.5.:.11) $- - 1.°.:.0Q $ 1,200.00 $(4.845.13) Schedule C-2 $ (392.75) (20.00) 500.00 1,066.35 $_1~11.3..:.,6Q $ 350.00 385.36 (35.57) 6.96 (56.22) 8.91 115.00 (66.67) $- _7Q7..:.,71 40 CITY OF SALINA, KANSAS GENERAL OPERATING FUND DETAIL OF EXPENDITURES COMPARED WITH BUDGET APPROPRIATIONS January 1 to December 31, 1964 City Manager (Continued) Materials and Supplies: Office Supplies ~/ Books and Periodicals Other Operating Supplies' Motor Vehicles Fuel and Lubricants' Auto Tags Motor Vehicle Tires and Tubes./ Total Materials and Supplies Sundry: Organization Dues Capital Outlay: Furni ture and Fixtures' Office Mechanical Equipment'J Automobiles Total Capital Outlay Total Expenditures City Clerk and City Treasurer Personal Services: Salaries - Officials and Department Heads Salaries - Regular Employees Salaries - Part Time Employees Accounting and Auditing Services Other Professional Services Total Personal Services Contractual Services: Freight and Express Telephone and Telegraph Traveling Expense Postage Printing Office Forms / Legal Advertising Actual $ 166.62 298.25 32.04 42.42 16.00 41.56 $ 596.89 ----- $ 97.95 ----- $ 2,124.07 1,453.78 2,865.92 $ 6.443 . 77 $ 26.327.24 $ 11,130.00 21,457.00 3,000.00 189.50 $ i5..1..7 1. 6 .:. 5Q $ 6.69 835.19 109.98 838.73 2,679.28 Budge!, $ 250.00 200.00 200.00 $ 650.00 ---.-- $ 100.00 ---.-- $ 350.00 350.00 $ 700.00 $ 22.500.00 $ 7,740.00 23,050.00 500.00 6,000.00 2,500.00 $ i9..L720_~OQ $ 100.00 900.00 300.00 750.00 1,250.00 100.00 Schedule C-2 (Continued) (Over) Under Budget $ 83.38 (98.25) 167.96 (42.42) (16.00) (41.56) $- - 13...;.1.1 $- - _2.:.02 $(1,774.07) (1,103.78) (2,865.92) $(5,743.77) $(3.827.24) Schedule C-3 $(3,390.00) 1,593.00 500.00 3,000.00 2,310.50 $_4..L°13.:.5Q $ 93.31 64.81 190.02 (88.73) (1,429.28) 100.00 41 CITY OF SALINA, KANSAS GENERAL OPERATING FUND DETAIL OF EXPENDITURES COMPARED WITH BUDGET APPROPRIATIONS January 1 to December 31, 1964 City Clerk and City Treasurer Contractual Services (Continued): Insurance - Surety Bonds Furniture and Office Equipment Other Contractual Services Rent - Machinery and Equipment Total Contractual Services Materials and Supplies: Office Supplies J Books and Periodicals Election Supplies Other Operating SuppliesJ Total Materials and Supplies Sundry: Organization Dues Refundf. Total Sundry Capital Outlay: Furniture and Fixtures Office Mechanical Equipment' Total Capital Outlay Total Expenditures City Building Personal Services: Salaries - Regular Employees Salaries - Part Time Employees Other Professional Services Total Personal Services Actual $ Repairs 197.50 637 .72 112.00 304.19 $ - 5 .~.71l _:..2.ê. $ 1,704.31 302.03 1,657.67 284 .71 $ _3~9~8.:.71 $ 67.50 25.00 $ 92 .50 ----- $ 641.10 468.00 $ 1,109.10 $ 46.648.10 $ 6,611.75 170.00 $ _6~7.§.1...J~ Budget $ 250.00 250.00 100.00 400.00 $ _4~4QO...:.OQ $ 2,000.00 250.00 1,500.00 750.00 $ _4~5QO...:.OQ $ 100.00 100.00 $ 200.00 ----- $ 400.00 750.00 $ 1.150.00 $ 50.040.00 $ 6,180.00 500.00 500.00 $ _7~1.§.0...:.OQ Schedule C-3 (Continued) (Over) Under Budget $ 52.50 (387.72) (12.00) 95.81 $ 11 ~ 3 ~ 1.:.Z,ê.) $ 295.69 (52.03) (157.67) 465.29 $- _52l...:.2.§. $ 32.50 75.00 $- _lQ7...:.5Q $ (241.10) 282.00 $ 40.90 $ 3.391.90 Schedule C-4 $ (431. 75) 500.00 330.00 $- _32.8...:.22 42 CITY OF SALINA, KANSAS GENERAL OPERATING FUND DETAIL OF EXPENDITURES COMPARED WITH BUDGET APPROPRIATIONS January 1 to December 31, 1964 City Building(Continued) Contractual Services: Fire Insurance Gas Electricity Water Building Repairs Furniture and Office Equipment Repairs Laundry and Towel Service Total Contractual Services Materials and Supplies: Tools Janitor and Toilet Supplies Electrical Supplies and Parts Lumber Paint Total Materials and Supplies Total Expenditures City Court Personal Services: Salaries - Officials and Department Heads Salaries - Regular Employees Salaries - Part Time Employees Other Professional Services Total Personal Services Contractual Services: Auto Use Allowance Telephone and Telegraph Postage Printing Office Forms Surety Bonds Total Contractual Services Actual $ 2,404.96 1,793.54 831 .60 692 .85 7,746.18 102.49 16.37 $ 13.J..51F ..:..92. $ 54.72 997.17 77 5.30 5.80 107.60 $ 1,940.59 $ 22.310.33 $ 17,435.55 6,792.90 983.60 $15.J..212.:.°2 $ 3,675.17 968.52 126.49 1,552.27 20.00 $ _6..L3~2.:.42 Schedule C-4 (Continued) (Over) Under Budge t~ Budget $ 3 , 500 ,.00 $ 1,095.04 2,500,00 706.46 700.00 (131.60) 600.00 (92.85) 2,500.00 (5,246.18) 500.00 397.51 50.00 33.63 $ 1°.J..32°...:.0Q $i3.J..21.7..:..92.) $ 100.00 $ 45.28 2,000.00 1,002.83 250.00 (525.30) 150.00 144.20 250.00 142.40 $ 2,750.00 $ 809.41 $ 20.280.00 $(2.030.33) Schedule C-5 $ 16,020.00 8,040.00 500.00 1.000.00 $15.J..5.£0.:.OQ $(1,415.55) 1,247.10 500.00 16.40 $- _3~7.:.92 $ 3,850.00 1,050.00 50.00 500.00 75.00 $ 174.83 81.48 (76.49) (1,052.27) 55.00 $ -5.J..515..:..0Q $- i817..:..4]) 43 CITY OF SALINA, KANSAS GENERAL OPERATING FUND DETAIL OF EXPENDITURES COMPARED WITH BUDGET APPROPRIATIONS January 1 to December 31, 1964 City Court (Continued) Materials and Supplies: Office Supplies Books and Periodicals Total Materials and Supplies Capital Outlay: Furniture and Fixtures Total Expenditures City Attorney Personal Services: Salaries - Officials and Department Heads Salaries - Regular Employees Legal Services Other Professional Services Total Personal Services Contractual Services: Automobile Use Allowance Materials and Supplies: Office Supplies Books and Periodicals Total Materials and Supplies Total Expenditures Police Court Personal Services: Salaries - Officials and Department Heads Other Professional Services Total Personal Services Actual $ 765.88 91.50 $ - _827.:.3§. $ 129.50 $ 32.541.38 $ 5,760.00 4,440.00 2,091.60 160.00 $ _!.2i42l~6Q $ 59.61 ----- $ 197.50 $ 197.50 $ 12.708.71 $ 3,405.00 15.00 $ _3i410~OQ Schedule C-5 (Continued) (Over) Under Budget Budget $ 600.00 $ (165.88) 75.00 (16.50) $ 675.00 $- il§.2.:.3§.) ----- $ 300.00 $ 170.50 $ 32.060.00 $ (481.38) Schedule C-6 $ 5,640.00 4,440.00 1,200.00 1,500.00 $ 12i7§.0~OQ $ (120.00) (891.60) 1,340.00 $- _318~4Q $ ----- $- _(29~61) $ 50.00 100.00 $ 50.00 (97.50) $ (47.50) $ 221.29 $ 150.00 $ 12.930.00 Schedule C-7 $ 3,180.00 250.00 $ (225.00) 235.00 $ _3i410~0.Q. $- - l°.:.°Q 44 CITY OF SALINA, KANSAS GENERAL OPERATING FUND DETAIL OF EXPENDITURES COMPARED WITH BUDGET APPROPRIATIONS January 1 to December 31, 1964 Police Court (Continued) Contractual Services: Traveling Expense Surety Bonds Total Contractual Services Materials and Supplies: Office Supplies Total Expenditures City Engineer Personal Services: Salaries - Officials and Department Heads Salaries - Regular Employees Salaries - Part Time Employees Other Professional Services Total Personal Services Contractual Services: Telephone and Telegraph Traveling Expense Postage Blueprints Printing Office Forms Legal Printing 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 Total Contractual Services Actual $ 10.00 $ 10.00 ----- $ 46.05 $ 3.476.05 $ 8,028.00 48,900.45 44.64 $ 16.1.923.:.02 $ 291 .50 438.54 17.00 625.66 178.67 17.50 205.82 1,087.22 31. 76 $ -2...7..823.:.62 Schedule C-7 (Con tinued) (Over) Under Budget Budget $ 75.00 $ 75.00 10.00 $ 85.00 $ 75.00 ----- ----- $ $ (46.05) $ 3.515.00 $ 38.95 Schedule C-8 $ 7,740.00 52,740.00 500.00 2.500 . O(~ $ (288.00) 3,839.55 500.00 2,455.36 $_6..L5Q6~91 $ &.3.1. 4~0.:. O~~ $ 350.00 300.00 25.00 500.00 100 .00 50.00 200.00 17.50 $ 58.50 (138.54) 8.00 (125.66) 100.00 50.00 21. 33 150.00 77 5.00 (55.82) (312.22) 100.00 68.24 50.00 50.00 $ -2.¿617.:.5Q $- i226~lD 45 CITY OF SALINA, KANSAS GENERAL OPERATING FUND DETAIL OF EXPENDITURES COMPARED WITH BUDGET APPROPRIATIONS January 1 to December 31, 1964 City Engineer (Continued) 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 Total Materials and Supplies Sundry Expenditures: Organization Dues Capital Outlay: Furniture and Office Equipment Trucks Total Capital Outlay Total Expenditures Fire Department Personal Services: Salaries - Officials and Department Heads Salaries - Regular Employees Medical Services Other Professional Services Additional Employees Total Personal Services Contractual Services: Auto Use Allowance Telephone and Telegraph Traveling Expense Postage Printing Office Forms Motor Vehicle Insurance Actual $ 247.,55 78.00 834.27 728.84 60.00 276.54 4.00 $ -2.¿219...:..2Q $ 3.00 ----- $ 1,026.35 5.415.86 $ 6.442.21 $ 68.541.17 $ 8,568.00 265,949.65 23.00 6.80 $2!...4.l...5f:J ..:...4~ $ 100.00 1,329.20 239.40 46.69 7.75 729.23 Budget $ 250.00 100.00 1,200.00 850.00 60.00 200.00 200.00 $ _2.1.82.0.:. O.Q $ 25.00 ------ $ 1 , 500 . OC~ $ 1,500.00 $ 70.482.50 $ 7,740.00 241,880.00 50.00 6, 960 .00 15.120.00 $2!...1.l...7~0..:...0.Q. $ 600.00 1,500.00 350.00 50.00 100.00 700.00 Schedule C-8 (Continue~ ( Over) Under Budget $ 2.45 22.00 365.73 121.16 (76.54 ) 196.00 $- -61°...:..8Q $- _12.:.0Q $(1,026.35) (3,915.86) $(4.942.21) $ 1.941.33 Schedule C-9 $ (828.00) (24,069.65) 27.00 6,953.20 15,120.00 $i.2.l...7J...7..:...42Y $ 500.00 170.80 110.60 3.31 92.25 (29.23) 46 CITY OF SALINA, KANSAS GENERAL OPERATING FUND DETAIL OF EXPENDITURES COMPARED WITH BUDGET APPROPRIATIONS January 1 to December 31, 1964 Fire Department Contractual Services (Continued): Gas Electricity Water Building Repairs Furniture and Office Equipment Repairs Machinery and Equipment Repairs Motor Vehicle Repairs Motor Vehicle Tire and Tube Repairs Fire Hydrant Rental Laundry and Towel Service Radio Equipment Repairs Total Contractual 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 Motor Vehicle Parts Motor Vehicle Tires and Tubes Paint and Painting Materials Photographic Supplies Radio Parts Welding Supplies Other Repairs and Maintenance Actual $ 1,307.15 826.78 572.10 27.97 136.50 448.50 36.78 49.45 542.50 286.76 44.50 $ _6~71l~2.£ $ 280.39 509.75 169.80 65.65 1,112.03 1,523.48 37.96 4,833.17 394.24 258.23 30.70 296.30 1,164.01 294.76 159.36 353.03 18.56 140.19 196.23 Total Materials and Supplies $ 1)~817~8~ Sundry Expenditures: Organization Dues $ 42.80 ----- Budge I~ $ 1,600.00 1 , 100 .00 500.00 800.00 150.00 500.00 250.00 50.00 900.00 325.00 500.00 $ _9~925~OQ $ 300.00 350.00 100.00 400.00 600.00 700.00 200.00 5,800.00 375.00 550.00 250.00 475.00 700.00 450.00 500.00 200.00 50.00 400.00 1,300.00 $ ..!.3~7QO~OQ $ 60.00 ----- Schedule C-9 (Continued) ( Over) Under Budget $ 292.85 273.22 (72.10) 772.03 13 .50 51.50 213 .22 .55 357 .50 38.24 455.50 $_3~2~3~7~ $ 19.61 (159.75) (69.80) 334.35 (512.03) (823.48) 162.04 966.83 (19 . 24 ) 291.77 219.30 178.70 (464.01) 155.24 340.64 (153.03) 31.44 259.81 1 , 103 .77 $_1~8.£2~1.£ $- - ]J~2Q 47 CITY OF SALINA, KANSAS GENERAL OPERATING FUND DETAIL OF EXPENDITURES COMPARED WITH BUDGET APPROPRIATIONS January 1 to December 31, 1964 Fire Department (Continued) Capital Outlay: Fire Fighting Equipment Furniture and Fixtures Radio Equipment Automobiles and Motorcycles Total Capital Outlay Total Expenditures Inspection Personal Services: Salaries - Regular Employees Other Professional Services Total Personal Services Contractual Services: Auto Use Allowance Telephone and Telegraph Traveling Expenses Postage Printing Office Forms Surety Bonds Furniture and Office Equipment Rental Total Contractual Services Materials and Supplies: Office Supplies Books and Periodicals Electrical and Lighting Parts Total Materials and Supplies Sundry Expenditures: Organization Dues Capi tal Outlay: Furniture, Fixtures and Office Equipment Total Expenditures Actual $ 1,874.98 371 .85 1,988.00 $ 4.234.83 $297.394.18 $ 16,799.35 17.24 $ 16.~.816..:..52 $ 1,205.00 467.70 34.41 63.72 550.72 10.00 48.75 $ _2..1.3§.0.:.3Q $ 119.34 72 .15 1.13 $ - _122..:..61 $ 31 .00 ----- $ 255.00 $ 19.675.51 Schedule C-9 (Continued) (Over) Under Budget Budget $ 3,000.00 $ 1,125.02 800.00 428.15 1,000.00 1,000.00 (1,988.00) $ 4.800.00 $ 565.17 $300.285.00 $ 2.890.82 Schedule C-10 $ 19,380.00 850.00 $ 2,580.65 832.76 $ 1°..1.21°..:..°i~ $-3..1.4.13..:..41. $ 1,500.00 600.00 150.00 75.00 350.00 10.00 $ 295.00 132.30 115.59 11.28 (200.72) 200.00 151.25 $ _2..1.8§.5..:..0Q $- _5Q4..:..7Q $ 75.00 75.00 75.00 $ (44.34) 2.85 73.87 $ 225.00 $- -12.:.3~ ----- $ - _lQO..:..OQ $- - i9..:..0Q $ 300.00 $ 23.740.00 $ 45.00 $ 4.064.49 48 CITY OF SALINA, KANSAS GENERAL OPERATING FUND DETAIL OF EXPENDITURES COMPARED WITH BUDGET APPROPRIATIONS January 1 to December 31, 1964 Park Department Personal Services: Salaries - Officials and Department Heads Salaries - Regular Employees Salaries - Other Departments Salaries - Part Time Employees Other Professional Services Actual $ 8,028.00 20,961.00 11,745.15 48.16 Total Personal Services $ ~0_~.7~2~3.l 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 $ 371.31 186.00 258.89 660.23 497.98 1,188.09 2,444.05 18.75 Total Contractual Services $ -5..L615~3Q 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 $ 106.82 38.50 52.24 96.86 547.92 75.00 409.48 917.17 497.18 61. 69 393.03 457.57 397.96 590.75 9.26 57.59 Total Materials and Supplies $ -4..L7Q9.:.°1 Budget $ 7,740.00 21,500.00 500.00 16,600.00 1,000.00 $ ~7..L3~0~OQ $ 350.00 100.00 25.00 225.00 225.00 550.00 750.00 4,000.00 1,800.00 50.00 $ -8..L°15~0~¿ $ 300.00 25.00 75.00 100.00 900.00 75.00 150.00 2,500.00 500.00 200.00 500.00 300.00 600.00 800.00 100.00 150.00 $ -7..L215.:.oQ Schedule C-11 (Over) Under Budget $ (288.00) 539.00 500.00 4,854.85 951 .84 $_6..L 52..7.:. 62. $ (21.31) 100.00 25.00 39.00 (33.89) (110.23) 252.02 2,811.91 (644 . 05) 31. 25 $_2..L4~9.:.7Q $ 193.18 (13.50) 22.76 3.14 352.08 (259.48) 1,582.83 2.R2 138.31 106.97 (157.57) 202.04 209.25 90.74 92.41 $_2..L5.£5.:.9~ 49 CITY OF SALINA, KANSAS GENERAL OPERATING FUND DETAIL OF EXPENDITURES COMPARED WITH BUDGET APPROPRIATIONS January 1 to December 31, 1964 Park Department (Continued) Sundry Expenditures: Organization Dues Capital Outlay: Recreational Equipment Trucks Landscape Improvements Build ings Furniture and Fixtures Asphalt for Playground Park Equipment Mowers Total Capital Outlay Total Expenditures Police Department Personal Services: Salaries - Officials and Department Heads Salaries - Regular Employees Salaries - Part Time Employees Medical Services Other Professional Services Total Personal Services Contractual Services: Auto Use Allowance Telephone and Telegraph Traveling Expense Postage Feeding Prisoners Blueprints and Photography Printing Office Forms Legal Advertising Building Insurance Motor Vehicle Insurance Surety Bonds Gas Actual $ 15.00 ----- $ 666.99 391.95 151.89 1,945.00 $ 3.155.83 $ 54.287.46 $ 8,830.00 227,371.90 23 , 77 2 .50 1,035.60 102.96 $ 2 .£ 1_~..1.12 ..:. 9.§. $ 4,829.28 701.18 184.90 4,325.61 198.54 2,994.59 47.30 895.33 14.00 43.60 Budget $ - _15..:.0Q $ 1,450.00 1,500.00 1,000.00 2,000.00 100.00 2,500.00 1,875.00 $ 10,425.00 $ 73.140.00 $ 7,740.00 231.000.00 26,000.00 1,000.00 7,500.00 $213~2~0.:.OQ $ 1,250.00 3,200.00 1,250.00 300.00 3,500.00 100.00 1,000.00 75.00 100.00 850.00 15.00 Schedule C-ll (Continued) (Over) Under Budget $- _l°.:.°Q $ 783.01 1,500.00 1,000.00 1,608.05 (51.89) 2,500.00 (70.00) $ 7,269.17 $18.852.54 Schedule C-12 $(1,090.00) 3,628.10 2,227.50 (35.60) 7,397.04 $l2~117.:.0~ $ 1,250.00 (1,629.28) 548.82 115.10 (825.61) (98.54) (1,994.59) 75.00 52.70 (45.33) 1.00 (43 .60) 50 CITY OF SALINA, KANSAS GENERAL OPERATING FUND DETAIL OF EXPENDITURES COMPARED WITH BUDGET APPROPRIATIONS January 1 to December 31, 1964 Police Department Contractual Services (Continued): Electricity Building Repairs Furniture and Office Equipment Machinery and Equipment Repairs Motor Vehicle Tire and Tube Repairs Motor Vehicle Washing and Lubrication Laundry and Towel Service Total Contractual Services Materials and Supplies: Tools Office Supplies Books and Periodicals Chemicals, Drugs, etc. Animal Food Janitor and Toilet Supplies Motor Vehicle Gas and Oil Motor Vehicle License Tags Wearing Apparel Electrical and Lighting Parts Motor Vehicle Tires and Tubes Paint and Painting Materials Photographic Materials and Supplies Radio Parts Lumber and Lumber Products Other Operating Supplies Total Material and Supplies Sundry Expenditures: Organization Dues Refunds Total Sundry Expenditures Capital Outlay: Automobiles and Motorcycles Furniture and Fixtures Radio Equipment Total Capital Outlay Total Expenditures Actual $ 1,073.31 382.36 569.17 14,248.38 221.38 1.25 23.41 $lO~72.3..:.5.2. $ 6.14 2,218.01 343.88 55.86 196.86 1,391.45 9,945.19 171.00 4,805.25 487.84 1,977.34 142.01 1,306.60 18.77 240.37 1.389.77 $14.L6.26.:.3~ $ 161.00 175.00 $ - _316..:.0Q $ 8,969.08 608.54 199.50 $ 9.777.12 $326.676.01 Budget $ 850.00 750.00 200.00 9, 100 .00 250.00 100.00 50.00 $12~9~.o..:.OQ $ 100.00 3,500.00 200.00 50.00 200.00 450.00 12,500.00 250.00 5,000.00 300.00 1,500.00 450.00 1,000.00 300.00 350.00 $ 16..L11°.:.0Q $ 200.00 $ 200.00 ----- $ 10,000.00 1,000.00 $ 11,000.00 $333.530.00 Schedule C-12 (Continued) (Over) Under Budget $ (223.31) 367.64 (369.17) (5,148.38) 28.62 98.75 26.59 $.D~813....52.) $ 93.86 1,281.99 (143.88) (5.86 ) 3.14 (941.45) 2,554.81 79.00 194.75 (187.84) (477 .34) 307.99 (306.60) (18.77) 59.63 (1.039.77) $_1.L413.:.6.£ $ 39.00 (175.00) $- il16.:.0Q) $ 1,030.92 391.46 (199.50) $ 1,222.88 $ 6.853.99 51 CITY OF SALINA, KANSAS GENERAL OPERATING FUND DETAIL OF EXPENDITURES COMPARED WITH BUDGET APPROPRIATIONS January 1 to December 31, 1964 Street Department Personal Services: Salaries - Regular Medical Services Other Professional Employees Services Total Personal Services 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 Street, Sidewalk and Bridge Repairs Machinery Rental Motor Vehicle Rental Laundry and Towel Service Total Contractual Services Materials and Supplies: Tools Office Supplies Janitor and Toilet Supplies Motor Vehicle Gas and Oil Asphalt and Road Oil Cement and Cement Products Motor Vehicle License Tags Electrical and Lighting Parts Hardware Lumber and Lumber Products Metal and Metal Products Motor Vehicle Tires and Tubes Paint and Painting Materials Sand, Gravel, Rock, etc. Sweeper Parts Welding Materials Actual $ 61,779.73 19.00 14.00 $ .£1.~.8.12...:.71 $ 287.56 1,031.65 500.75 26.47 127.61 1.26 13 ,324.34 219.73 13 .00 106.25 13 .17 $15.1.611.:.7.2. $ 12.94 47.25 50.68 5,622.95 1 , 921 . 94 3,118.21 395.00 10.78 44.39 39.99 27.40 192.66 33.62 547.64 2,776.42 Budget $ 80,000.00 600.00 500.00 $ ~l~lQO...:.OQ $ 300.00 100.00 875.00 500.00 75.00 350.00 100.00 50.00 5,800.00 400.00 200.00 1,500.00 500.00 75.00 $10~815.:.0Q $ 100.00 50.00 150.00 7,000.00 7,000.00 2,000.00 400.00 50.00 100.00 200.00 100.00 500.00 100.00 1,000.00 2,000.00 150.00 Schedule C-13 (Over) Under Budget $18,220.27 581.00 486.00 $19..L2~7.:.21 $ 12.44 100.00 (156.65) ( .75) 48.53 222.39 100.00 48.74 (7,524.34) 180.27 187.00 1,393.75 500.00 61.83 $14~816.:.7.2.) $ 87.06 2.75 99.32 1,377 .05 5,078.06 (1,118.21) 5.00 39.22 55.61 160.01 72.60 307.34 66.38 452.36 (776.42) 150.00 52 CITY OF SALINA, KANSAS GENERAL OPERATING FUND DETAIL OF EXPENDITURES COMPARED WITH BUDGET APPROPRIATIONS January 1 to December 31, 1964 Street Department Materials and Supplies (Continued): Other Operating Supplies Chemicals, Drugs and etc. Total Materials and Supplies Sundry Expenditures: Transfer to Street Machinery Fund Organization Dues Total Sundry Expenditures Capital Outlay: Office Equipment Garage Equipment Street Equipment Truc ks Street and Sidewalk Improvements Total Capital Outlay Total Expenditures Waste Disposal Personal Services: Salaries - Regular Employees Salaries - Other Departments Other Professional Services Total Personal Services Contractual Services: Equipment Insurance Equipment Repairs Equipment Rental Insurance Motor Vehicles Total Contractual Services Actual $ 184 . 13 7.60 $ 15..L°13...:.6Q $ 25,000.00 15.00 $ 15..L°15.:.0Q $ 112.68 75.57 3,292.00 59.60 $ 3,539.85 $121.052.97 $ 11,578.20 32.30 $ll..L61o.:.5Q $ 6,647.03 151. 74 $ _6.1.72.8.:.72 Budget $ 300.00 $ ll..L2QO.:.0.Q. $ 13,000.00 $ 13...L°QO.:.0~~ $ 100.00 500.00 3,500.00 3,000.00 $ 7 , 100 . OC~ $133.225.0°: $ 11,450.00 500.00 500.00 $12...L4iO.:.OQ $ 200.00 6,000.00 200.00 $ _6...L4QO...:.OQ Schedule C-13 (Continued) (Over) Under Budget $ 115.87 (7.60) $_6..Ll.§.6.:.4Q $(12,000.00) (15.00) $ (12...L°15.:.0Q) $ 100.00 387.32 3,424.43 (292.00) (59.60) $ 3,560.15 $12,172.03 Schedule C-14 $ (128.20) 467.70 500.00 $- _819.:.5Q $ 200.00 (647.03) 200.00 (151. 74) $- J.3!l.8...:. 7 D 53 CITY OF SALINA, KANSAS GENERAL OPERATING FUND DETAIL OF EXPENDITURES COMPARED WITH BUDGET APPROPRIATIONS January 1 to December 31, 1964 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, and etc. Total Materials and Supplies Capital Outlay: Equipment Total Expenditures Traffic and Parking Personal Services: Salaries - Regular Employees Salaries - Other Departments Other Professional Services Total Personal Services Contractual Services: Auto Use Allowance E lec tr ic ity Machinery and Equipment Repairs Motor Vehicle Tire and Tube Repairs Radio Equipment Repairs Traffic Light Repairs, Bulbs, etc. Telephone and Telegraph Total Contractual Services Materials and Supplies: Tools Signs Cement and Electrical Lumber and Cement Products Traffic Light Parts Lumber Products Actual $ 1,418.90 15.72 298.27 127.30 253.00 $ _2.1.113.:.12. $ $ 20.522.46 $ 13,922.45 60.00 2.683 .73 $16.L6.£6.:.l~ $ 31.00 2,551.62 68.36 2,405.74 598.29 502.63 $ _6..L127.:.6~ $ .70 945.63 3.00 2,642.61 42.72 Budget $ 2,000.00 50.00 450.00 175.00 $ _2.L6l5.:.0.Q. $ 200.00 $ 21,725.00 $ 16,500.00 500.00 4,000.00 $ll..L°QO.:.OQ $ 75.00 3,500.00 750.00 100.00 100.00 500.00 $ _5..L°15..,:.OQ $ 100.00 300.00 50.00 2,500.00 75.00 Schedule C-14 (Continued) ( Over) Under Budget $ 581.10 34.28 151.73 47.70 (253.00) $- _5.£1.:.8.1 $ 200.00 $ 1.202.54 Schedule C-15 $ 2,577 .55 440.00 1,316.27 $_4.L313.:.81 $ 44.00 948.38 681.64 100.00 (2,305.74) (98.29) (502.63) $il.L112.:.6~) $ 99.30 (645.63) 47.00 (142.61) 32.28 54 CITY OF SALINA, KANSAS GENERAL OPERATING FUND DETAIL OF EXPENDITURES COMPARED WITH BUDGET APPROPRIATIONS January 1 to December 31, 1964 Traffic and Parking Materials and Supplies (Continued): Motor Vehicle Tires and Tubes Paint and Painting Materials Radio Parts Parking Meter Parts Other Repair Parts Motor Vehicle Gas and Oil Motor Vehicle License Tags Total Materials and Supplies Capital Outlay: Signs Traffic Control Equipment Motorcycles Total Capital Outlay Total Expenditures Swinnning Pools Personal Services: Salaries - Regular Employees Salaries - Other Departments Other Professional Services Total Personal Services Contractual Services: Telephone and Telegraph Traveling Expense Printing and Binding Gas Electricity Build ing Repairs Machinery and Equipment Repairs Laundry and Towel Service Total Contractual Services Actual $ 2,387.62 69.32 26.47 $ _6...1.118.:.02 $ 891. 77 10,148.26 225.52 $ 11,265.55 $ 40.207.44 $ 9,007.32 451.91 121.50 $ _9...1.5~0_Jl $ 7.90 41.60 15.04 553.28 380.20 4,475.68 3.79 $ _5...1.427.:.42. Budget $ 100.00 3,500.00 100.00 200.00 300.00 25.00 $ _7..L22°.:.0~~ $ 3,500.00 5,000.00 $ 8,500.00 $ 41.775.0(b $ 10,000.00 1,000.00 200.00 $ 11...1.2QO...:...0~~ $ 25.00 75.00 100.00 . 50.00 600.00 800.00 800.00 50.00 $ _2..L5QO.:.0.Q. Schedule C-15 (Continued) (Over) Under Budget $ 100.00 1,112.38 30.68 (26.47) 200.00 300.00 25.00 $_1...1.111.:.91 $ 2,608.23 (5,148.26) (225.52) $(2,765.55) $ 1. 567 .56 Schedule C-16 $ 992.68 548.09 98.50 $_1...1.619...:...22 $ 17.10 75.00 58.40 34.96 46.72 419.80 (3,675.68) 46.21 $!..2..L917.:.42.) 55 CITY OF SALINA, KANSAS GENERAL OPERATING FUND DETAIL OF EXPENDITURES COMPARED WITH BUDGET APPROPRIATIONS January 1 to December 31, 1964 Swimming Pools (Continued) 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 Motor Vehicle - Fuel and Lubricants Other Operating Supplies Total Materials and Supplies Sundry Expenditures: Sales and Admission Taxes Capital Outlay: Equipment Total Expenditures City Planning Personal Services: Salaries - Regular Employees Other Professional Services Total Personal Services Contractual Services: Telephone and Telegraph Traveling Expense Printing Total Contractual Services Actual $ 121.51 14.72 233.39 48.79 66.59 36.00 33.50 75.84 .67 46.51 $ - _627~51 $ 278.13 ----- $ 81.75 $ 16.095.62 $ 5,473 .55 $ _5..z.423.:.52 $ 212.48 18.00 126.36 $ 356.84 ----- Budget $ 25.00 50.00 400.00 50.00 50.00 300.00 50.00 50.00 750.00 $ _1..z.715~OQ $ 350.00 ----- $ 1,500.00 $ 17.275.00 $ 7,200.00 500.00 $ _7..z.7QO~OQ $ 225.00 200.00 350.00 $ 77 5.00 ----- Schedule C-16 (Continued) (Over) Under Budget $ (96.51) 35.28 166.61 1. 21 50.00 233.41 14.00 16.50 674.16 ( .67) (46.51) $_1..z.°~7.:.4§. $- - 21.:.82 $ 1,418.25 $ 1.179.38 Schedule C-17 $ 1,726.45 500.00 $_2..z.216~42 $ 12.52 182.00 223.64 $- - 41ß.:.l.£ 56 CITY OF SALINA, KANSAS GENERAL OPERATING FUND DETAIL OF EXPENDITURES COMPARED WITH BUDGET APPROPRIATIONS January 1 to December 31, 1964 City Planning (Continued) Materials and Supplies: Tools Office Supplies Books and Periodicals Total Materials and Supplies Sundry Expenditures: Organization Dues Capital Outlay: Office Equipment Total Expenditures Street Lighting Contractual Services: Electricity Total Expenditures Airport Transfer to Revolving Fund Total Expenditures Group Insurance and Miscellaneous Group Insurance - City's Share Contractual Services: Medical Service Miscellaneous - Pedestrian Overpass Total Expenditures Actual $ 30.80 15.00 $ 45.80 ----- $ ----- $ 73 .45 $ 5.949.64 $ 62,430.70 $ 62.430.70 $ 20,000.00 $ 20.000.00 $ 8,368.90 243.00 20,094.91 $ 28.706.81 Budget $ 50.00 200.00 $ 250.00 ------ $ 15.00 ------ $ $ 8.740.00 Schedule C-17 (Continued) (Over) Under Budget $ 50.00 169.20 (15.00) $- _2Q4...JQ $- - 15.:.0Q $ (73.45) $ 2.790.36 Schedule C-18 $ 62,000. O(~ $ (430.70) $ 62.000.0(~ $ (430.70) $ 25,OOO.Oq $ 25.000. OC~ Schedule C-19 $ 5,000.00 $ 5.000.00 Schedule C-20 $ 9,500.00 $ 1,131. 10 (243.00) (20,094.91) $ 9.500.00 : $(19.206.81) 57 CITY OF SALINA, KANSAS WATER AND SEWAGE DPEARTMENT 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 D'~cember 31, 1964, is presented in Exhibit "A", and is briefly sunnnarized below: Assets Liabilities Plant and Property Current Assets Other Assets Total Assets $8,260,620.46 301,435.52 828,716.77 $9.390.772.75 Surplus Fixed Liabilities Current Liabilities Total Liabilities $6,046,429.74 3,285,000.00 59,343.01 $9.390.772.75 PLANT AND PROPERTY Schedule "2" presents a detail comparison of the items comprising the Plant and Property account at December 31, 1964, and December 31, 1963, 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 system, 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 Salina Ordinance No. 6546, which authorized the issuance of the combined water and sewage system revenue bonds, provided for the creation of various funded accounts, including 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 1964, the Water and Sewage Department added $21,000.00 to the Depreciation and Emergency Account, and interest earned on investments of $2,172.94 makes a balance of $129,459.63 at December 31, 1964. a CURRENT ASSETS The petty cash fund of $1,500.00 maintained by the Water and Sewage Department was verified by actual count on December 31, 1964. 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. 12-825a. 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 deposited 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 bonds, is accomplished by the issuance of checks payable to the various accounts provided for in the bond ordinance. These check transfers provide a segregation of Water 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 other city funds in the five bank accounts maintained by the City of Salina. A comparison of the cash shown by the records of the Water and Sewage Department 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 records Current Assets Water and Sewage Treasurer Water and Sewage Treasurer Operating Account $ 18,774.33 144,319.58 $163,093.91 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 $124,007.75 24,112.10 7,048.32 5,892.97 242,621.28 403,682.42 Cash shown by City Clerk's records - Comparison of Cash Balances with Encumbrances - Exhibit "A" $566.776.33 Accounts Receivable - Consumers, $39,521.63, represents the amount due at December 31, 1964, 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, 196~ were added and reconciled with the control account. The accounts receivable were not verified by correspondence with the consumers. The Water and Sewage Department acts as billing and collec:tion agent for the Refuse Department. The amount due to the Refuse Department at December 31, 1964, represents the excess of actual over estimated refuse billings for the month of December 1964. b The physical inventory of operating stores and meter parts 'was taken by employees of the Water and Sewage Department. The inventory sheets were re-added and extensions were test-checked during the course of our examination. A sunnnary of insurance in force of the Water and Sewage Department at December 31, 1964, is presented in Exhibit "c " 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 Con:struction Fund". During the year 1964, $300,927.00 was expended from this fund for water and sewage plant improvements. Interest received during the year 1964 in the amount of $ 8,851.05 on short-term investments of the fund was added to the fund as provided by Section 14 or Ordinance No. 6546. 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 repairs 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 "D". 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 Connnerce Trust Company to the First National Bank and Trust Company were examined. SURPLUS The surplus account is shown in Exhibit "A" divided as to Appropriated and Unappropriated. The changes in Unappropriated during the year are also shown. The final payment of a Federal Grant in the amount of $25,000.00 was receiver! during the year and was credited to the Appropriated Surplus account, r,onstruction Fund Reserve. All proceeds received under the grant have been expended Lor construction or improvement of the sewage disposal plant, as required. FIXED LIABILITIES The balance of Combined Water and Sewage System Revenue Bonds outstanding at December 31, 1964, was $3,285,000.00. Principal payment of $107,000.00 and interest payments of $124,318.01 were made on these revenue bonds during the year. CURRENT LIABILITIES Accounts payable at and vendors by the Water by an examination of the at December 31, 1964. December 31, 1964, represent the amounts owed to suppliers and Sewage Department. The accounts payable were verified unpaid claim vouchers of the Water and Sewage Department c The individual meter deposit cards were added and a journal entry was made to adjust the control account to the actual liability for custorners meter deposits at December 31, 1964. Attention is directed to the fact that the Water and Sewage Department does not credit the jndividual meter depcsit accounts with interest in the manner prescribed by K.S.A. 12-822. Interest is paid at the time the deposit is refunded. INCOME STATEMENT The Income Statement, Exhibit liB", presents the results of operations of the Water and Sewage Department for the period January 1 to December 31, 1964. The detail of the operating expenses for the year and a comparison with 1963 operating expenses is shown on Schedule "1". 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 Department. The Water and Sewage Department paid $10,000.00 to the City of Salina during the year 1964 in lieu of franchise fee. MISCELLANEOUS The number of customers of the Water and Sewage Department \oJas 13,406 at the beginning of the year 1964 and 12,802 at the end of the year. d CITY OF SALINA, KANSAS WATER AND SEWAGE DEPARTMENT BALANCE SHEET December 31, 1964 ASSETS Plant and Property - Schedule 2 Furniture and Fixtures Plants, Mains, EQuipment, etc. Total Plant and Property 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 $ 1,500.00 18,774.33 144,319.58 $ 56,396.92 40.923.06 Total Current Assets 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 $124,007.75 24,112.10 7,048.32 5,892.97 242,621.28 $220,739.14 122,411.31 81,883.90 Total Other Assets Total Assets $ 53,191.07 8.207.429.39 $ 164,593.91 39,521.63 97,319,98 $ 403,682.42 425,034.35 EXHIBIT A Page 1 $8,260,620.46 301,435.52 828,716.77 $9.390.772.75 1 CITY OF SALINA, KANSAS WATER AND SEWAGE DEPARTMENT BALANCE SHEET December 31, 1964 LIABILITIES Surplus Appropriated: Bond and Interest Reserve Bond Reserve Depreciation and Emergency Reserve Extension and Bond Retirement Reserve Construction Fund Reserve $ 124,007.75 244,851.24 129,459.63 87,776.87 242,621.28 Unappropriated: Balance, January 1, 1964 Add - Net Income - January 1 to December 31, 1964 $5,313,074.19 297,291.00 $5,610,365.19 Deduct - Net Amount Transferred to Reserves - January 1 to December 31, 1964 392,652.22 Total Surplus Fixed Liabilities Combined Water and Sewage System Revenue Bonds, Series of 1961 Current Liabilities Accounts Payable Consumers Meter Deposits Due to Refuse Department Total Current Liabilities Total Liabilities $ 828,716.77 5,217,712.97 $ 29,168.09 29,776.00 398.92 EXHIBIT A Page l $6,046,429.74 3,285,000.00 59,343.01 $9.390.772.75 2 Revenue Water Revenue Sewage Revenue Tapping Services Miscellaneous Income Total Revenues CITY OF SALINA, KANSAS WATER AND SEWAGE DEPARTMENT INCOME STATEMENT January 1 to December 31, 1964 $576,895.25 344,101.01 13 ,390 . 23 6,993.90 Operating Expenses - Schedule 1 Net Income From Operations Deduct - Interest Paid on Revenue Bonds Net Income EXHIBIT B $941,380.39 519,771.38 $421,609.01 124,318.01 $297.291.00 3 CITY OF SALINA, KANSAS WATER AND SEWAGE DEPARTMENT INSURANCE IN FORCE December 31, 1964 Fire and lightning and extended coverage on all water towers - 90% co-insurance Fire and lightning and extended coverage on Pumping Station and contents - 90% co-insurance Fire and lightning and extended coverage on Well House Buildings and contents Fire and lightning and extended coverage on Water Softening Plant - 90% co-insurance Fire and lightning and extended coverage on Sewage Plant Buildings and contents - 90% co-insurance Fire and lightning and extended coverage on Pumping Station Building and contents - 80% co-insurance Workmen's Compensation Schedule Liability Bodily injury Property damage Vehicles and Equipment Bodily injury Property damage Fire, lightning, transportation, theft, windstorm, hail, earthquake or explosion, and combined additional coverage Fide 1i ty Bonds City Treasurer Water Department Employees Moneys and Securities Inside premises - includes offices other than Water Department Outside premises - includes offices other than Water Department EXHIBIT C $262.000.00 $ 37.000.00 $ 12.600.00 $760.000.00 $500.000.00 $ 3.500.00 $ 25.000.00 $100/300,000.00 50/ 50.000.00 $100/300,000.00 50,000.00 22.300.00 $ 50,000.00 5,000.00 $ 55.000.00 $ 24,800.00 16.050.00 All insurance companies were authorized to do business in the State of Kansas. 4 EXHIBIT D CITY OF SALI~A, KANSAS WATER AND SEWAGE T)EPARTMENT COMPARISON OF RESERVE BALANCES WITH ORDINANCE PROVISIONS December 31, 1964 Reserve Balance. January 1. 1964 Add - Transfers to Reserves - Year 1964 Interest Earned on Investments Deduct .. Payment of Bond Principal and Interest - Year 1964 Reserve Balance. December 31. 1964 Reserve Requirements, December 31. 1964 Bond and Interest Reserve Bond Principal: Five-twelfths of Principal Due on August 1, 1965 (5/12 of $110,000.00) Bond Interest: Five-sixths of Interest Due on February 1, 1965 (5/6 of $59,335.00) Bond Reserve Thirty-nine Months at $6,000.00 Per Month Commencing October 1, 1961 Depreciation and Emergency Reserve Thirty-nine Months at $2,500.00 Per Month Commencing October 1, 1961 Total Reserve Requirements Excess of Actual Reserve Balances Over Reserve Requirements Bond and Depreciation Interest Bond and Emergency Reserve Reserve Reserve -- $118,125.76 $169,5;73.36 $106,286.69 237,200.00 72,000.00 21,000.00 3, 2n .88 2.172.94 $355,325.76 $244,851.24 $129,459.63 231.318.01 $ 114.L 0Q,7 _:.7.2. $2~4.L8~~1..;.2~ $119 .L419.:.61 $ 45,833.33 $ $ 49,445.83 243,000.00 97,500.00 $ 95,279.16 $234,000.00 $ 97,500.00 $ 28.728.59 $ 10.851.24 $ 31.959.63 5 Schedule 1 Page 1 CITY OF SALINA, KANSAS WATER AND SEWAGE DEPARTMENT OPERATING EXPENSES Comparison of Year 1964 and Year 1963 Operating Expenses 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 Sub-To tal-Softening and Treatment Expenses Pumping Expenses Supervision Pumping Salaries Electric Power Gas Service Lubricants Building Operating Supplies Maintenance - Electrical Equipment and Pumps Maintenance - Station Building and Grounds Sub-Total-Pumping Expenses Distribution Expenses Supervision Salaries Meter Maintenance Salaries Year 1964 Year 1963 Increase;'( or Decrease $ 767.63 $ 13 .12 $ 754 . 51 ~'( 5,084.33 2,876.63 2,207.70;'( 810.00 742.50 67 . 50;'( 5,738.40 5,552.30 186 . 10~'( 2,026.87 14.96 2,011.9l~'( 2.172.99 1.,237 .50 935.49;'( $ 16,600.22 $ 10,,437.01 $ 6,163.21~'( $ 9,258.00 $ 8,849.60 $ 408 . 40~'( 26.356.40 25,895.80 460 . 60~'( 5,785.00 6,228.50 443.50 9,314.23 4,747.07 4, 567 . l6~'( 396.09 1,012.83 616.74 92,486.97 85,774.54 6,712.43;'( 13,692 .06 3,589.32 10,102. 74~'( 128.43 624 . 77 496.3'4 $157,417.18 $136,722.43 $20,694.75;'( $ 9,104.90 $ 8,676.85 $ 428.05;'( 17,639.20 16,806.80 832 .40~'( 9,735.85 9 \ 2 71 . 24 464.6l~'( 981.56 3,755.14 2,773.58 81. 96 84.92 2.96 204.72 382.08 177.36 970.65 588.63 382. 02~'( 619.79 727 .13 107.34 $ 39,338.63 $~292.79 $ 954.16 $ 4,805.80 $ 4,750.10 $ 55.70;'( 9,816.95 10,126.65 309.70 8,295.00 5,521.70 2,773.30;'( 6 CITY OF SALINA, KANSAS WATER AND SEWAGE DEPARTMENT OPERATING EXPENSES Comparison of Year 1964 and Year 1963 Operating Expenses Distribution Expenses (Cont'd) Meter Maintenance Supplies Vehicle and Equipment Expense Tapping Supplies Maintenance - Distribution Mains Maintenance - Elevated Tanks Maintenance - Reservoirs Maintenance - Hydrants Miscellaneous Materials and Labor Sub-Total-Distribution Expenses Customers I Accounting and Collection Expenses Office Salaries Servicemen and Meter Readers Salaries Servicemen and Meter Readers Supplies Collection Stations 'Maintenance - Office and Equipment Office Supplies Vehicle Expense Car and Travel Expense Postage Year Year 1964 1963 $ 7,442.70 $ 3,424.45 538.20 975.99 3,322.95 2,902.64 2,607.18 2,643.20 1,512.36 713 .68 14.00 305.36 3,032.50 4.445.50 2.915.18 $ 43,092.00 $ 37,020.09 $ 42,617.15 36,500.20 167.70 1,553.10 1,377 .81 4,687.47 7,423.36 2,546.88 7,842.49 Sub-Total-Customers' Accounting and Collection Expenses $104.716.16 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 Employees Retirement Accident Insurance Auditing Expense $ 9,738.00 4,145.00 2,146.64 1,218.88 2,700.63 8,151.45 8,685.42 892.52 10,000.00 702.81 24.20 7,964.50 2,342.45 4,800.00 $ 39,848.80 34,611.25 2,427.27 1,370.60 1,791.34 4,546.30 1,503.35 2,721.33 $ 88.820.24 $ 13,700.00 3,961.65 1,974.14 1,528.10 1,074.14 7 ,915 . j' 6 6,144.57 564.Lj3 10,000.00 2,q.83.39 71.12 9,246.79 2,094.65 4,800.00 Schedule 1 Page .? Increase'>'< ')r Decrease $ 4,018.25>'< 437.79 420 .3l>~ 36.02 798.68'>'< 14.00 2,727.14 1, 530 .32>~ 6.071.91>'< $ 2,768.35>'< 1,888.95>'< 2,259.57 182.50"< 413 . 53 141.17>'< 5,920.01>'< 174.45 7 ,842.49"< $15,895.92>'< $ 3,962.00 183.35>'< 172 .50>'< 309.22 1,626.49>'< 235.69>'< 2,540.85>'< 328.09>'< 1,380.58 46.92 1,282.29 247.80"< 7 CITY OF SALINA, KANSAS WATER AND SEWAGE DEPARTMENT OPERATING EXPENSES Comparison of Year 1964 and Year 1963 Operating Expense:~ Administrative and General Expenses (Cont'd) Contracting Service $ Organizational Dues and Memberships Printing and Postage Sub-Tota1-Administrative and General Expenses Sewage Treatment and Collection Expenses Supervision Operation Salaries Electric Power Gas Service Plant Operating Supplies Maintenance - Equipment Maintenance - Buildings and Grounds Maintenance - Pumping Stations Maintenance - Sanitary Sewer Vehicle Expense Sub-Total-Sewage Treatment and Collection Expenses Total Operating Expenses Year 1964 189.09 617.46 $ 64,319.05 $ 16,456.00 42,935.45 24,523.55 1,310.42 873.58 2,498.59 757.29 2,895.68 2,008.63 28.95 $ 94,288.14 $519.771.38 Year 1963 $ 1,093.21 53L~.19 9,500.08 $ 76,286.22 $ 15,890.00 39,63¿f.05 21,003.79 2,220.43 1,35¿f .86 2,751'.61 1 , OO~. .92 2,362.17 3,488.93 1,569.24 $ 91,286.00 $480.864.78 Schedule 1 Page 1. Increase~< or Decrease $ 904.12 83.27* 9,500.08 $11,967.17 $ 566.00>'< 3,301.40~< 3 , 519 . 76>'< 910.01 481.28 259~02 247.63 533.51>'< 1,480.30 1,540.29 $ 3,OO2.14~< $38.906.60>'< 8 CITY OF SALINA, KANSAS WATER AND SEWAGE DEPARTMENT PLANT AND PROPERTY ACCOUNTS Comparison of Costs at December 31, 1964, and at December 31, 1963 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 Well Pumps Flow Lines and Derricks Sub-Total-Water Supply Pumping Stations Real Estate Real Estate Improvements Pump Houses and Stock Land - Underground Reservoir Reservoir Electrical Meters, 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-To tal-Pumping Stations Schedule 2 Page 1. December 31, December 31, Increase or 1964 1963 Decrease 'k $ 53,191.07 $ 52.819.27 $ 371 .80 $ 55,168.02 $ 55,168.02 1,812,571.71 1,808,167.21 161,462.80 161,462.80 215,030.72 215,030.72 60,914.36 60,914.36 307,729.61 297,629.50 94.508.31 94.508.31 $2.707.385.53 $2,692,880.92 $ 5,347.50 $ 5,347.50 22,000.47 22,000.47 203,576.90 203,576.90 35,163.27 35,163.27 47,824.04 47,824.04 $ 313,912.18 $ 313,912.18 $ 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 30,572.28 30,572.28 6,185.44 6,185.44 183,638.82 183,638.82 15,186.88 15,186.88 1,102,056.58 1,102,056.58 245,740.37 169,099.27 16,190.07 16,190.07 116,564.70 100,309.89 31.889.11 31.889.11 $1,837,060.03 $1,744.16'+ .12 $ 4,404.50 10,100.11 $ 14,504.61 $ $ $ 76,641.10 16,254.81 $ 92,895.91 9 CITY OF SALINA, KANSAS WATER AND SEWAGE DEPARTMENT PLANT AND PROPERTY ACCOUNTS Comparison of Costs at December 31, 1964. and at December 31, 1963 Plants, 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 Treatment Plant Sub-Total-Expenditures from Water and Sewage Revenue Bond Proceeds Total-Plants, Mains, Equipment, etc. Total Plant and Property December 31, 1964 $ 13 , 072 . 04 64,124.90 6,686.40 3,625.80 6,800.29 94.309.43 $ $ 600,000.00 300,000.00 900,000.00 $ $ 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 December 31, 1963 $ 13 ,072.04 56,584.40 6,686.40 3,625.80 6,800.29 86.768.93 $ $ 600,000.00 300,000.00 $ 900,000.00 $ 811,837.26 540,913 .63 122,836.04 306,734.92 329,500.79 $2,111,822.64 $7.849.548.79 $7.902,368.06 Schedule 2 Page 1 Increase or Decrease 'k $ 7,540.50 $ 7,540.50 $ $ $ 2,000.00 80,154.84 160,784.74 $242,939.58 $357.880.60 $358.252.40 10