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Audit - 1972 THE CITY OF SALINA Saline County, Kansas REPORT ON EXAHTNATION December 31, 1972 WOODS & DURRAH Certified Public Accountants Salina, Kansas Schedule 1 Schedule 2 Schedule 3 Schedule 4 Schedule 5 Schedule 6 Schedule 7 Schedule 8 Schedule 9 Schedule 10 Schedule 11 Schedule 12 Schedule 13 Schedule l¿~ Schedule 15 Schedule 16 Schedule 17 Schedule 18 Schedule 19 Schedule 20 Schedule 21 Schedule 22 THE CITY OF SALINA Saline County, Kansas INDEX Accountant's Report. . . . . . . . . . . . . . . . . . . . . . . Comparison of Cash Balances with Encumbrances. . . . . . . . . . Classified Statement of Receipts, Disbursements, and Balances of Cash, Composition of Ending Cash Balance. . . . . . . . . . Reconciliation - Cash Disbursements with Expenditures Comparison of Actual Revenue ,vith Budget Estimates. . . . Detail Licenses, Fees and Permits - General Operating Fund Comparison of Actual Expenditures "lith Budget Estimates. . Detail of General Operating Fund Expenditures, by Department, Compared with Budget Estimates. . . . . . . . . . . . . . . . Statement of Receipts, Expenditures, and Unencumbered Fund Balance - Non-Budgeted Funds. . . . . . . . . . . . . . Statement of Bonds of Indebtedness, Temporary Notes and No-Fund Warrants. . . . . . . . . . . . . . . . . . . . Reconciliation of Fiscal Agency Balance. . . . . . . . . . Insurance Coverage. . . . . . . . . . . . . . . . . Fidelity Bonds. . . . . . . . . . . . . . . . . . . Statement of Investments by Funds. . . . . . . . . . . . . . . . Comparison of Depository Security with Balances on Deposit Hunicipal Court - Summary of Assessments, DisbursementE:, and Uncollected Case Balance. . . . . . . . . . . . . . WATER AND SEVJAGE FUND Comparative Balance Sheet. . . . . . . . . . . . . . . . . . . . Comparative Income Statement. . . . . . . . . . . . . . . . . . Comparative Unappropriated Surplus. . . . . . . . . . . . Comparative Operating Expenses Statement Receipts, Expenditures and Fund Balance - Consolidated. . . . . Comparison of Reserve Balances with Ordinance Requirements Comparative Plant and Property Statement. . . . . . . . . . . . Page Number 1 2 3- 4 5 6- 9 10 11-17 18-31 32-38 39-40 ¿~ 1-42 43 44 45 46 47 48-49 50 51 52-54 55-56 57 58-59 reø¡/(¡tÆ!d [Jull/<; ,;lcuJ((n/anl4 iIJ//¡æð. (4t fFa/ina r¡;;¡a1l rem/!'! P}]el{lil WOODS & DURHAM 605 W. NORTH STREET P. O. BOX 1324 TELEPHONE - AREA 913, TAYLOR 5-5494 SALINA, KANSAS, 67401 June 4, 1973 The Mayor and The Board of City Commissioners The City of Salina Saline County, Kansas We have examined the financial records of The City of Salina, Saline County, Kansas, for the year ended December 31, 1972. Our examination included all funds except The Firemen's Relief Association, The Municipal Band Board, The Saline County-City Building Authority, The Joint City-County Board of Health, and The Salina Airport Authority. Our examination ,vas performed in accordance 'i\1itb the l'Hnimum Standard Audit Program for Hunicipali ties, and in accordance ,,1i th generally accepted audit- ing standards and accordingly included such tests of the accounting records and such other auditing procedures as we considered necessary under the cir- cumstances. Included in this report, in a separate section, are statements showing the financial position and results of operation of the Water and Sewage Fund. Additional records are maintained in confornlity with accounting methods gen- erally applicable to commercial utilities. Because the scope of our examin- ation did not include the verification of the assets of the Water and Sewage Fund, other than cash, we are unable to express an opinion on Schedules 16 through 22 of tbe special section of this report covering the Water and Sew- age Fund. In our opinion, subject to the above comments covering those Sc1:1edules 16 through 22 of the Ì'Jater and Sewage Fund, the accompanying schedules present fairly the cash position of The City of Salina, Kansas, at DeceJnber 31, 1972, and the financial transactions for the year January 1 to Decemb,~r 31, 1972, in conformity with accounting practices generally followed by municipalities applied on a basis consistent with that of tbe preceding year. WOODS & DURLW1 ,¿d ÜJr~ðaW , / / f v/t~ Certified Public Accountant, Licensed Hunicipa1 Public Accountant, in charge of and actively engaged on this audit. 1. THE CITY OF SALINA Saline County, Kansas COMPARISON OF CASH BALANCES WITH ENCU}ffiRANCES December 31, 1972 Schedule 1 Unencumbered 1972 Unencumbered Add Cash Fund Balance Add Deduct Fund Balance Encumbrances Balance ~ 1-1- 72 Receipts Expenditures 12-31-72 12-31-72 12-31- 72 BUDGETED FUNDS General Operating $ 121,981. 57 $2,258,643.28 $2,330,169.97 $ 50,454.88 $ 96,684.50 $ 147 , 13 9 . 38 Noxious Weed 335.25 5,821.14 5,139.78 1,016.61 - 1,016.61 Firemen's Pension 30,044.92 77 ,595.32 63,644.37 43,995.87 - 43,995.87 Policemen's Pension 23,541. 94 53,515.00 28,658.18 48,398.76 - 48,398.76 Tree Maintenance 4,390.91 9,848.29 8,509.81 5,729.39 - 5,729.39 Bond and Interest 154,901. 14 1,170,137.58 1,145,404.34 179,634.38 - 179,634.38 Flood Works and Levee 556.13 23,403.43 23,955.78 3.78 - 3.78 Social Security 8,417.89 150,656.13 139,295.61 19,778.6.1 - 19,778.41 Emp1oyees'Retirement 7,245.13 113,916.72 116,693.65 4,468.20 - 4,468.20 Sanitation 89,991.35 213,375.48 226,704.15 76,662.68 - 76,662.68 Parking Meter 89,521.93 87,810.63 91,058.25 86,274.31 6,939.65 93,213. 96 Special Gasoline Tax 13 , 600. 67 310,256.41 282,389.45 41,467.63 6,268.62 47,736.25 Golf Course 4,147.71 44,928.07 47 ,347 . 25 1,728.53 - 1,728.53 Water and Sewage 833,905.84 1,317,739.41 1,340,814.92 810,830.33 14,411. 27 825,241. 60 Construction - Street Resurfacing 46,263.99 - - 46,263.99 - 46,263.99 NON-BUDGETED FUNDS Construction 310,016.03 175,294.69 363,486.62 121,824.10 - 121,824.10 Clearing Accounts 18,088.63 46,173.07 45,189.75 19,071.95 - 19,071.95 Central Garage 45,283.57 178,198.10 174,919.46 48,562.21 2,117.91 50,680.12 Cemetery Endo~~ent 21,662.54 - - 21,662.54 - 21,662.54 Civil Defense 6,074.52 29,426.4~ 30,055.32 5,445.62 635.65 6,081. 27 Mausoleum Trust - 490.00 Ii 90. 00 - - Mausoleum Endowment 16,775.17 70.00 - 16,845.17 - 16,845.17 Street Machinery 24,328.43 789.95 600.00 24,518.38 - 24,518.38 Ambulance 10,636.89 40,822.34 40,435.96 11,023.27 - 11 , 023. 27 Community Renewal Program 9,337.25 1,715.68 11,052.93 - - - Special Reserve 50,000.00 - 16,841.28 33,158.72 16,841. 28 50,000.00 Federal Revenue Sharing Trust - 203,120.00 - 203,120.00 - 203,120.00 TOTALS $1 , 941 , 049.40 $6,513,747.14 ~53?,856.83 $1,921,939.71 $143,898.88 $2,0652838.59 N . THE CITY OF SALINA Saline County, Kansas CLASSIFIED STATEH¡;;NT OF RECEIP':Ç.S, DISBURSEHENT.ê~Q BALANCES OF CASH, CO}ŒOSITION OF ENDl~G CASH BALANCE January 1 to December 31, 1972 Schedule 2 Cash and 1972 Cash and Investments Cash Cash Investments Fund 1-1-72 Receipts Disbursements 12-31-72 BUDGETED FUNDS General Operating $ 173,689.89 $2,258,643.28 $2,285,193.79 $ 147 , 13 9 . 38 Noxious Heed 335.25 5,821.14 5,139.78 1,016.61 Firemen's Pension 30,044. 92 77,595.32 63, 6¿.4. 37 43,995.87 Policemen's Pension 23,541. 94 53,515.00 28,658.18 48,398.76 Tree l'laintenance 4,390.91 9,848.29 8,509.81 5,729.39 Bond and Interest 154,901. 14 1,170,137.58 1,145,404.34 179,634.38 Flood Works and Levee 556.13 23,403.43 23,955.78 3.78 Social Security 8,417.89 150,656.13 139,295.61 19,778J,1 Employees' Retirement 7,245.13 113,916. 72 116,693.65 4,468.20 Sanitation 89,991.35 213,375.48 226,704.15 76,662.68 Parking Heter 89,867.88 87,810.63 84,464.55 93,213.96 Special Gasoline Tax 14,738.27 310,256.41 277 ,258.43 47,736.25 Golf Course 4, 147. 71 4,4,928.07 47,347.25 1, 728.53 Water and Sewage 855,002. 15 1,317,739.41 1,347,499.96 825,241. 60 Construction - Street Resurfacing 46,263.99 46,263.99 NON-BUDGETED FUNDS Construction 310,016.03 175,294.69 363,486.62 121,824.10 Clearing Accounts 18,088.63 46,173.07 45,189.75 19,071.95 Central Garage 45,307.07 178,198.10 172,825.05 50,680.12 Cemetery Endmvrnent 21,662.54 21,662.54 Civil Defense 6,074.52 29,426.42 29,419.67 6,081. 27 Mausoleum Trust 490.00 490.00 Hauso1eum Endowment 16,775.17 70.00 16,845.17 Street Machinery 24,328.43 789.95 600.00 24,518.38 Ambulance 10,636.89 40,822.34 40,435.96 11 , 023. 27 Community Renewal Program 9,337.25 1,715.68 11,052.93 Special Reserve 50,000.00 50,000.00 Federal Revenue Sharing 203,120.00 203,120.00 TOTAL FUNDS $2,015,361. 08 $ 6 , 513 , 747 . 14 $6,463,269.63 $2,065,838.59 3. THE CITY OF SALINA Saline County, Kansas CLASSIFIED STATEHE'FT OF RE_ÇEIPT.8> DISBURSWYŒNTS, AJ'ifD BALANCES OF C:A.SH,- COHPOSIIION OF E]\YDING CASH BALANCE January 1 to December 31, 1972 COMPOSITION OF CASH BALANCE Planters State Bank First State Bank and Trust Co. First National Bank and Trust Co. National Bank of America Petty Cash Cash on Hand Investments TOTALS Per Bank $ 387,264.10 118,220.82 230,061. 77 432,978.07 ---- il, ]~~-'-~ Deposits in Transit $88,[+51. 58 919.00 $ 8 ~L9_:2l1 Outstanding Checks ----- $159,676.75 ~~,6. 75 Schedule 2 (Conti d.) Reconciled Balance $ 316,038.93 118,220.82 230,980.77 432,978.07 1,500.00 966,120.00 i~~?-2~§..:~ 4. THE CITY OF SALINA Saline County, Kansas RECONCILIATION - CASH DISBURSE1vŒNTS WITH EXPENDITURES January 1 to December 31, 1972 Fund BUDGETED FUNDS General Operating Noxious Weed Firemen's Pension Policemen's Pension Tree Haintenance Bond and Interest Flood Works and Levee Social Security Employees! Retirement Sanitation Parking Meter Special Gasoline Tax Golf Course Water and Sewage Construction - Street Resurfacing NON-BUDGETED FUNDS Construction Clearing Accounts Central Garage Cemetery Endo,~ent Civil Defense Mausoleum Trust Mausoleum Endowment Street Machinery Ambulance Community Renewal Program Special Reserve Federal Revenue Sharing TOTAL FUNDS Cash Disbursements Schedule 2 $2,285,193.79 5,139.78 63,644.37 28)658.18 8,509.81 1, llJ.5 ,f+()!+ . 34 23,955.78 139,295.61 116,693.65 226,704.15 84,46lJ.55 277 ,258.43 47,347.25 1,347 ,L.99. 96 363/+86. 62 45,189.75 172 , 825. 05 29,L~19.67 490.00 600.00 40,435.96 11,052.93 $6,463,269.63 Outstanding Claims 12-31-72 12-31-71 $ 96,68lJ.50 6,939.65 6,268.62 14 ,411. 27 2)117.91 635.65 16,841. 28 $143,898.88 -- $51,708.32 345.95 1,137.60 21,096.31 23.50 $74,311.68 Schedule 3 Expenditures Scbedule 1 $2,330,169.97 5,139.78 63,644.37 28,658.18 8,509.81 1, llJ,5 ,404. 3Lf 23,955.78 139,295.61 116,693.65 226,701+.15 91,058.25 282)389.lJ5 47,347.25 1,3lJO,81lJ.92 363,486.62 45,189.75 174,919.46 30,055.32 490.00 600.00 40,435.96 11,052. 93 16,841. 28 $6,532,856.83 5. THE CITY OF SALINA Saline County, Kansas Schedule 4 COMPARISON OF ACTUAL REVEI\11JE WITH BUDGET ESTnL~TES January 1 to December 31, 1972 GENERAL OPERATING FUND Current tangible taxes Current tangible taxes - Airport industrial Current intangible taxes Delinquent tangible taxes Delinquent intangible taxes State cigarette tax State liquor enforcement tax State sales tax State highway maintenance Licenses, fees and permits Municipal courts - Fines Franchise taxes Office space rental Auditorium rentals Concessions - Oakdale Park Concessions - Swimming Pool Concessions - Lakewood Park Memorial Park Stadium Interest from investments Engineering fees Impounding fees Removal and burial fees Grave marker permits Title transfer fees Admissions - Swiwaing Pools Administrative services - Other departments Fire protection outside city limits Fire protection outside city limits - Schilling Hanor Street cut repairs Concrete sawing Upkeep services Weed cutting services Plats and rezoning fees Sale of commodities Sale of ordinance books Sale of salvage Sale of lots Miscellaneous sales and service Miscellaneous services - County Actual (Over) Under Actual Budget Budget $1,154,337.25 $1,160,527.10 $ 6,189.85 7,382.29 6,000.00 (1,382.29) 119,519.24 65,000.00 (54,519.24) 20,449.77 20,000.00 (449. 77) 38.15 2,000.00 1,961. 85 68,079.94 64,000.00 (4,079.94) 12,159.52 18,000.00 5,840./+8 61,708.98 62,04,0.00 331. 02 1/,.,531.48 14,200.00 (331.48) 73,479.21 6L~,4.00.00 (9,079.21) llf1,678.33 1.65,000.00 23,321.67 237,336.37 235,000.00 (2,336.37) 360.00 360.00 3,357.50 4,000.00 642.50 25.49 50.00 24.51 232.21 300.00 67.79 2,585.00 3,000.00 415.00 50.00 100.00 50.00 9,823.33 12,000.00 2,176.67 31,000.00 40,000.00 9,000.00 4,314.00 5,000.00 686.00 5,910.00 7,000.00 1,090.00 126.00 100.00 (26.00) 10.00 20.00 10.00 11,590.18 16,000.00 4,409.82 24,833.45 24,650.00 (183.45) 21,061. 14 10,000.00 (11 , 061. 14) 53,400.00 54,400.00 1,000.00 4,191.47 5,000.00 808.53 1,860.75 700.00 (1,160.75) 20.00 20.00 6,080.37 5,500.00 (580.37) 1,140.00 860.00 (280.00) 3,201. 30 3,200.00 (1.30) 311. 88 300.00 (11.88) 184.67 300.00 115.33 2 , 025 . 00 1,500.00 (525. 00) 2,614.50 4,000.00 1,385.50 8,760.00 9,500.00 740.00 E THE CITY OF SALINA Saline County, Kansas COMPARISON OF ACTUAL REVENUE WITH BUDGET ESTIMATES Scbedule 4 January 1 to Decenmer 31, 1972 (Cont I d.) Actual (Over) Under Actual Budget Budget GENERAL OPERATING FUND (Cont'd.) Sale of real estate $ $ 2,500.00 $ 2,500.00 Public address system 615.00 500.00 (1l5. 00) Reimbursement of expenditures 5,155.31 16,000.00 10,844.69 Rewards 2.50 100.00 97.50 Transfer from Special Gasoline Tax Fund 141,023.88 141,023.88 Concessions - Lakewood Park boat rentals 479.00 250.00 (229.00) Surplus from discontinued funds Adjustments prior years encumbrances 1,618.82 (1,618.82) .2.b.258 ~43. 28 g,244,LcOO. 9~ i~!~2. ~-Q) NOXIOUS WEED FUND Current tangible tax $ 5,481.48 $ 5,508.77 $ 27.29 Delinquent tax 87.12 60.00 (27.12) Sales tax 252.54 2:52.54 $ 5,821. 14 $ 5,821.31 $ .17 FIREPÆN'S PENSION }LrnD Current tangible tax $ 59,087.05 $ 59,~,05.77 $ 318.72 Delinquent tax 882.83 300.00 (582.83) Sales tax 2,648.35 2,648.35 Contribution by employees 14,967.09 15,000.00 32.91 Membership and dues fees 10.00 (10.00) $ 77,595.32 $ 77,354.12 $ (241. 20) POLICEMEN'S PENSION FUND Current tangible tax $ 36,907.45 $ 37,101.57 $ 194.12 Delinquent tax 503.15 100.00 (403.15) Sales tax 1 , 517 . 25 1,517.25 Contribution by employees 14,542.15 15,000.00 457.85 Membership and dues fees 45.00 (45.00) $ 53,515.00 $ 53,718.82 $ 203.82 TREE MAINTENANCE FUND Current tangible tax $ 9,148.83 $ 9,192.04 $ 43.21 Delinquent tax 172.98 50.00 (122.98) Sales tax 526.48 526.48 $ 9,848.29 $ 9,768.52 $ (79.77) 7. THE CITY OF SALINA Saline County, Kansas COMPARISON OF ACTUAL REVJThTlJE WITH BUDGET ESTll1ATES January 1 to December 31, 1972 Schedule 4 (Cont'd.) Actual Budge!. BOND AND INTEREST FUND Current tangible tax $ 583,379.78 $ 586,329.30 $ 2,949.52 Delinquent tax 12,202.50 7,000.00 (5,202.50) Current special assessments tax 394,743.61 393,605.00 (1,138.61) Delinquent special assessments tax 79,463.69 15,000.00 (64,463.69) Interest from investments 16,483.31 12,000.00 (4,483.31) Special assessments 11,964.69 3,000.00 (8,964.69) Transfer from Parking Meter Fund 47,200.00 47,200.00 Transfer from Water and Sewage Fund 12,900.00 12,900.00 Transfer from Golf Course Fund 11,800.00 11,800.00 Accrued interest on bonds sold ~1,170,137.58 ~h088,~34. 30 WI ,303 ~2f!) FLOOD WOlli<S AND LEVEE FUND Current tangible tax $ 21,886.98 $ 22,014.72 $ 127.74 Delinquent tax 333.85 200.00 (133.85) Sales tax 1,012.16 1,012.16 Miscellaneous 170. L~4 500.00 329.56 $ 23,403. t+3 $ 23,726.88 $ 323.45 SOCIAL SECURITY FUND Current tangible tax $ L~6,329.39 $ 46,569.71 $ 240.32 Delinquent tax 577 . 22 200.00 (377 .22) Sales tax 1,742.42 1,742.42 Contribution by employer and employees 102,007.10 102,000.00 (7.10) $ 150,656.13 $ 150,512.13 $ (144.00) EMPLOYEES' RETIREHENT FUND Current tangible tax $ 34,176.47 $ 34 , 3 70.13 $ 193.66 Delinquent tax 557.90 100.00 (457.90) Sales tax 1,681. 94 1,681. 94 Contribution by employees and employers 77 ,500.41 81,000.00 3 ,499. 59 $ 113,916.72 $ 117,152.07 $ 3,235.35 SANITATION FUND Service fees $ 212,000.00 $ 202,000.00 $(10,000.00) Interest from investments 1,356.57 750.00 (606.57) Miscellaneous sales and services 18. 91 (18.91) $ 213 ,375.48 $ 202,750.00 $(10,625.48) Actual (Over) Under Budget 8 TIm CITY OF SALINA Saline County, Kansas COMPARISON OF ACTUAL REVENUE lHTH BUDGET ESTll1ATES January 1 to December 31, 1972 Schedule 4 (Cont I d. ) Actual Budget PARKING }ŒTER FUND Parking meter revenue $ 76,134.00 $ 75,000.00 $ (1,134.00) Parking meter permits 11,060.00 7,900.00 (3,160.00) Interest from investments 616.63 300.00 (316.63) Reimbursement of expenditures $ 87,810.63 $ 83,200.00 $ (4,6l0.6~) SPECIAL GASOLINE TAX FUND Special gasoline tax $ 310,256.41 $ 281,650.00 $(28,606.41) GOLF COURSE FUND Transfer from Golf Course Construction Fund $ $ $ Green fees and memberships 37,725.16 55,000.00 17,274.84 Cart storage 222. L~8 800.00 577.52 Concessions Cart rental 3,703.20 5,000.00 1,296.80 Golf cart users fee 191. 81 800.00 608.19 Golf club storage 300.00 300.00 Oil well lease 3,085.42 (3,085.42) $ 44,928.07 $ 61,900.00 .L.1:&., 971. 93 WATER AND SEHAGE :FUND Water revenue $ 630,858.30 $ 660,000.00 $ 29,141. 70 Se~vage revenue 384,634.35 365,000.00 (19,634.35) Miscellaneous income 2,312.82 12,000.00 9,687.18 Tapping service 12,171. 37 8,000.00 (4,171.37) Service charge - Sanitation department 3,183.45 3,100.00 (83.45) Sanitation fees 212,245.73 202,000.00 (10,245.73) Capital improvement from bond retirement and extension and construction reserves 95,000.00 95,000.00 Interest from investments 31,940.00 (31,940. 00) Refunds and miscellaneous 39 , 5 02 . 36 (39,502.36) Adjustments prior years encumbrances 891. 03 (891. 03) $1,317,739.41 $1,345,100.00 $ 27,360.59 Ac tua 1 (Over) Under Budget 9 Tl-ill CITY OF SALINA Saline County, Kansas COMPARISON OF ACTUAL REVENUE WITH BUDGET ESTIHATES DETAIL LICENSES. FEES AND PERNITS - GENERAL OPERATING FUND January 1 to December 31, 1972 Schedule 5 TOTALS Actual (Over) Under Actual Budget Budget $ 9,050.00 $ 8,300.00 $ (750.00) 9,300.00 8,100.00 (1,200.00) 2,500.00 2,500.00 800.00 750.00 (50.00) 25.00 LflO.OO 385.00 200.00 300.00 100.00 1,020.00 1,200.00 180.00 2,500.00 2,300.00 (200.00) 590.00 630.00 40.00 50.00 50.00 500.00 [cOO. 00 (100.00) 337.50 (00.00 62.50 205.00 250.00 45.00 420.00 300.00 (120.00) 1,143.20 C:50.00 (293.20) 324.75 ¿'OO.OO 75.25 276.50 250.00 (26.50) 800.00 750.00 (50.00) 300.00 ¿"OO.OO 100.00 1,630.60 1,2:50.00 (380.60) 340.00 ¿',25. 00 85.00 113. 00 130.00 17.00 84.00 75.00 (9.00) 75.00 150.00 75.00 1,289.00 1,500.00 211.00 340.00 125.00 (215.00) 1,246.00 1,000.00 (246.00) 31,492.56 26,000.00 (5,492.56) 799.60 1,000.00 200.40 1,507.50 1,200.00 (307.50) 35.00 40.00 5.00 100.00 200.00 100.00 3,760.00 2,000.00 (1,760.00) 250.00 750.00 500.00 15.00 15.00 75.00 (75.00) $73,479.21 $64,400.00 $(9,079.21) LICENSES, FEES AND PERf1ITS Cereal malt beverage Retail liquor licenses Wholesale liquor licenses Amusement device - Pinball, etc. Entertainment licenses Dances - Public Music machine licenses 'Miniature pool table and shuffleboard Pool hall and bowling alley Skating rink licenses Theatre and opera house Auctioneer and auction sales Billboard advertising Concrete construction Electrician licenses Gas fitters licenses Tree trimming and spraying Junk dealers, auto and parts pawnbrokers Plumbers licenses Taxicab licenses Taxicab drivers licenses Street advertising Elevator contractor licenses Mobile home court licenses Vendor, peddler and itinerant Refuse haulers licenses Building and inspection fees House moving permits Food and milk permits Bail bondsman licenses Merchant police licenses Dog licenses Private club licenses Truck and transfer license Circus license 10. THE CITY OF SALINA Saline County, Kansas COMPARISON OF ACTUAL EXPENDITURES ìHTH BUDGET ESTIMATES January 1 to December 31, 1972 Schedule 6 GENERAL OPERATING FUND City Commission City Manager City Clerk City Attorney Municipal Court City Building City Engineer Fire Department Inspection Park Police Street Waste Disposal Street Lighting Traffic Control Swimming Pools Administration and Planning Insurance and Contingencies Band Cemetery General Improvement Memoria 1 Ha 11 Public Health Industrial Development Actual (Over) Under Actual Budget Budget $ 32,315.90 $ 33,305.00 $ 989.10 28, 19L". 84 28,535.00 340.16 86,659.36 85,985.00 (674.36) 2 0 , 4 9 5. 06 20,335.00 (160.06) 18,113.43 18,735.00 621.57 34,644.53 42,950.00 8,305.47 81,715.24 81,565.00 (150.24) 544,197.51 559,225.00 l5,027.L~9 45,502.38 46,195.00 692.62 96,260.31 89,320.00 (6,940.31) 687,279.94 672,365.00 (14 , 914 . 94 ) 211,123.74 242,685.00 31,561.26 L~1,329.45 32,070.00 (9,259.45) 81,685.20 90,500.00 8,814.80 30,142.49 29,285.00 (857.49) 29,662.54 17,995.00 (11,667.54) 40,694.29 57,515.00 16,820.71 97,184.17 79,505.00 (17,679.17) 10,000.00 10,000.00 22,794.71 22,975.00 180.29 19,608.62 26,565.00 6,956.38 12,304.20 9,795.00 (2,509.20) 39,745.00 39,745.00 18,517.06 20.,000.00 1,482.9L~ $2,330,169.97 $2,357,150.00 $ 26,980.03 NOXIOUS WEED FUND Personal Services Salaries - Regular employees Contractual Services Repairs - Hachinery and equipment Repairs - Tires and tubes Material and Supplies Chemical, drugs, etc. Motor vehicle - Fuel and lubricants Machinery and equipment parts Motor vehicle - Tires and tubes $ 2,983.30 $ 4,,000.00 $ 1,016.70 1:,125.00 146.84 100.00 5.75 400.00 29.16 400.00 (136.72) 100.00 98.95 75.00 (100.46) 6,200.00 $ 1,060.22 978.16 94.25 370.84 536.72 1. 05 175.46 $ 5,139.78 $ 11, THE CITY OF SALINA Saline County, Kansas COMPARISON OF ACTUAL EXPENDITURES HITH BUDGET ESTHfATES January 1 to December 31, 1972 Schedule 6 (Cont'd.) Actual Budf~ FIREMEN'S PENSION 7UND Sundry Expenditures Pensions paid $ 62,905.50 $ 54,635.00 $ (8,270.50) Refunds 738.87 2,000.00 1,261.13 Reserve 25,000.00 25,000.00 ~3,644.37 $ 81,635.00 iJ7, 990.63 POLICE}~~'S PENSION FUND Sundry Expenditures Pensions paid $ 25,537.50 $ 26,750.00 $ 1,212.50 Refunds 3,120.68 2,000.00 (1,120.68) Reserve 25,000.00 25,000.00 $ 28,658.l~ $ 53,750.00 $ 25,091.82 TREE MAINTENANCE FUND Personal Services Salaries - Regular employees $ 6,462.50 $ 5,000.00 $ (1,462.50) Salaries - Part-time employees 1,642.40 5,000.00 3,357.60 Contractual Services Insurance - Equipment 22.00 20.00 (2. 00) Repair - Hachinery and equipment 310.14 500.00 189.86 Materials and Supplies Chemicals 51. 20 100.00 48.80 Hotor vehicle - Fuel and lubricants 21.57 100.00 78.43 $ 8,509.81 $ 10,720.00 $ 2,210.19 '"'" BOND AND INTEREST FUND General Bond Principal $ 225,000.00 $ 225,000.00 $ General Bond Interest 94,549.34 94 , 549. 34 Curb, Gutter and Paving Bond Principal City share 190,459.88 191,709.88 1,250.00 Property mvner shares 442,641. 93 441,391.93 (1,250.00) Interest City share 52,873.67 49,488.73 (3,384.94) Property owner shares 108,995.42 103,505.89 (5,489.53) Sewer Bonds Principal City share 5,597.20 5,597.10 (.10) Property owner share 23,402.80 23,402.90 .10 Actual (Over) Under Budget 12 THE CITY OF SALINA Saline County, Kansas COMPARISON OF ACTUAL EXPENDITURES HITH BUDGET ESTIHATES January 1 to December 31, 1972 Schedule 6 (ContI d.) -- Budget Actual (Over) Under Budget Actual BOND AND INTEREST FUND (Cont'd.) Sewer Bonds (Cont'd.) Interest City share Property owner share Fiscal Agency commission and postage Interest on bonds to be issued Refunds $ 124.38 633. 7¿~ 1,125.98 $ 124.38 633.74 1,596.11 30,000.00 $ lj.70.13 30,000.00 ~~~Q4. 34 .~2.L2.o0. 00 .t...?1:-,- ~1.5 . 6 6 FLOOD WORKS AND LEVEE FUND Personal Services Salaries - Regular employees $ 20,078.97 $ 20,225.00 $ 146.03 Contractual Services Insurance - Motor vehicles 337.00 275.00 (62.00) Repair - Hac1Ünery and equipment 2,005.38 1,,800.00 (205.38) Repair - Tires and tubes 106.08 200.00 93.92 Other professional services 100.00 100.00 Other contractual services 151.30 200.00 ¿~8. 70 Materials and Supplies Expendable tools 24.20 20.00 (4.20) Chemical, drugs, etc. 280.20 300.00 19.80 Hotor vehicle - Fuel and lubricants 805.46 800.00 (5.46) Motor vehicle - License tags 8.00 10.00 2.00 Other operating supplies 53.80 100.00 46.20 Cement and cement products 125.00 125.00 Motor vehicle - Tires and tubes 16.78 250.00 233.22 Paint and painting supplies 13.01 50.00 36.99 Sand, gravel, rock and chat 75.60 50.00 (25.60) $ 23,955.78 $ 24,505.00 $ 549.22 SOCIAL SECURITY FUND Sundry Expenditures Deductions remitted $ 139,295.61 $ 155,000.00 $ 15,704.39 Refunds Reimbursed Expense $ 139,295.61 $ 155,000.00 $ 15,704.39 13. THE CITY OF SALINA Saline County, Kansas COMPARISON OF ACTUAL EXJ?ENDITURES WITH BUDGET ESTIMATES January 1 to December 31, 1972 Actual ~œLOYEES' RETIREMENT FUND Sundry Expenditures Employees' retirement remitted to state Refunds Reliubursed Expense $ 116,684.45 9.20 $ 116,693.65 SANITATION FUND Personal Services Salaries - Regular employees Salaries - Part-time employees Contractual Services Telephone and telegraph Traveling expenses Printing office forms Insurance - Motor vehicles Insurance - Social Security Employees' retirement Group insurance Water service Repair - Hachinery and equipment Repair - Tires and tubes Radio maintenance Laundry and towel service Medical services Billing and administration charges Workman's Compensation Material and Supplies Expendable tools Office supplies Books and periodicals Motor vehicle - Fuel and lubricants Motor vehicle - License tags Other operating supplies Lumber and lumber products Motor vehicle - Tires and tubes Paint and painting supplies Capital Outlay Trucks $ 151, 024. 03 1,854.33 393.13 45.09 29.60 865.00 7,807.79 7,894.37 3,220.74 166.44 7,779.81 839 . 44 414.50 2,989.00 76.00 6,366.90 4,157.00 538.48 100.96 84.65 6,540.75 476.00 124.19 87.20 22,828.75 226,704.15 $ Budf~ $ 124,000.00 $ 124,000.00 $ 150,655.00 5,525.00 400.00 100.00 200.00 750.00 8,700.00 8,000.00 3,150.00 200.00 7,500.00 1,000.00 550.00 3,500.00 150.00 6,200.00 4,500.00 800.00 140.00 75.00 6,800.00 500.00 300.00 25.00 500.00 50.00 30,000.00 $ 240,270.00 Schedule 6 (Cont'd.) Actual (Over) Under Budget $ 7,315.55 (9.20) $ 7 ,306.3~ $ (369.03) 3,670.67 6.87 54.91 170.40 (115.00) 892.21 105.63 (70.74) 33.56 (279.81) 160.56 135.50 511. 00 74.00 (166.90) 343.00 261. 52 39.04 (9.65) 259.25 24.00 175.81 25.00 412.80 50.00 7,171. 25 $ 13,565. 85 14. THE CITY OF SALINA Saline County, Kansas COMPARISON OF ACTUAL EXPENDITURES WITH BUDGET EST~\TES January 1 to December 31, 1972 Actual PARKING METER FUND Personal Services Salaries - Regular employees Contractual Services Printing office forms Insurance - Motor vehicles Social Security Employees! retirement Repairs - Machinery and equipment Repairs - Tires and tubes Other contractual services Materials and Supplies Expendable tools License tag Motor vehicle - Fuel and lubricants Motor vehicle - Tires and tubes Wearing apparel Other operating supplies Parking meter parts Capital Outlay Equipment Traffic scooters Parking meters Bond and Interest Fund - Transfer - Off street parking issue $ 26,327.30 1,805.86 76.00 1,022.39 1,176.30 193.76 3.60 12,476.95 1.14 12.50 225. 71 335.46 150.13 51.15 47,200.00 91,058.25 $ SPECIAL GASOLINE TAX FUND Personal Services Salaries - Regular employees Salaries - Part-time employees Contractual Services Other contractual services Material and Supplies Signs Asphalt and road gravel Cement and cement products Hetal and metal products Paint and painting materials Sundry Expenditures Transfer to General Operating Fund Transfer to Special Reserve Fund Capital Outlay Traffic control equipment $ 13,816.29 6,689.40 96,094.11 2,904.69 3,308.79 5,750.69 756.50 6,753.07 141,023.88 5,292.03 282,389.45 $ Budget $ 32,485.00 1,610.00 70.00 215.00 10.00 14,315.00 25.00 15.00 160.00 275.00 200.00 300.00 3,.055.00 $ 47,200.00 99,935.00 $ 14,375.00 3,000.00 100,275.00 3,000.00 3,200.00 4,300.00 1,200.00 3,300.00 141,023.88 $ 9,000.00 282,673.88 Schedule 6 (Cont' d. ) Actual (Over) Under Budget $ 6,157.70 (195.86) (6.00) (1,022.39) (1,176.30) 21. 24 6.40 1,838.05 23.86 2.50 (65.71) (60.¿~6) 49.87 248.85 3,055.00 $ 8,876.75 $ 558.71 (3,689.40) 4,180.89 95.31 (108.79) (1,450.69) 443.50 (3,453.07) $ 3,707.97 284.43 15. THE CITY OF SALINA Saline County, Kansas COMPARISON OF ACTUAL EXPENDITURES WITH BUDGET ESTIMilTES January 1 to December 31, 1972 Actual GOLF COURSE FUND Personal Services Salaries - Regular employees Salaries - Part-time employees Contractual Services Telephone and telegraph Traveling expenses Printjng office forms Insurance - Hotor vehicles Gas service Light and power service Water service Repaix - Machinery and equipment Repair - Tires and tubes Laundry and towel service Other contractual services Materials and Supplies Expendable tools Books and periodicals Chemical, drugs, etc. Motor vehicles - Fuel and lubricants Motor vehicles - Tires and tubes Seeds, plants, trees and la\Vn supplies Other operating supplies Electrical and lighting parts Sand, gravel, rock and chat Sundry Expenditures Sales tax remitted Organizational dues Capital Outlay Park equipment, mowers and miscellaneous equipment Payment to Bond and Interest Fund $ 16,753.88 1,076.20 216.08 31. 75 197.97 325.00 689.35 1,512.97 5,682.02 2,174.79 89.32 12.79 1,596.72 34.24 9.50 950.78 30.12 916.24 683.94 240.54 1,326.57 996.48 11,800.00 47,347.25 $ Budget $ 25,,654. 00 6,,336.00 250.00 50.00 600.00 305.00 1 :' 000. 00 900.00 3,500.00 1:200.00 50.00 30.00 1,000.00 200.00 600.00 1,200.00 150.00 3,000.00 400.00 400.00 1,850.00 $ 3,500.00 11,800.00 63,975.00 Schedule 6 (Cont'd.) Actual (Over) Under Budget $ 8,900.12 5,259.80 33.92 18.25 402. 03 (20.00) 310.65 (612.97) (2,182.02) (974.79) (39.32) 17 .21 (596.72) 165.76 590.50 249.22 119.88 2,083.76 (283.94) 159.46 523.43 2,503.52 $ 16,627.75 16. THE CITY OF SALINA Saline County, Kansas COMPARISON OF ACTUAL EXl'ENDlTURES WITH BUDGET ESTIMATES January 1 to December 31, 1972 WATER AND SEíVAGE FUND Water supply expenses Softening and treatment expenses Pumping expenses Distribution expense Customer accounting and collections Administrative and general expenses Sewage treatment expenses Cash remitted to Sanitation Fund Capital improvements Bond and Interest payments Refunds and miscellaneous Actual Budget $ 7,046.48 $ 13,100.00 191,059.93 229,540.00 47,969.17 64,580.00 80,138.39 100,760.00 119,051.38 128,210.00 155,871.81 163,330.00 157,092.70 181,910.00 212,000.00 202,000.00 82,014.32 95,000.00 213,770.39 213,495.00 74,800.35 1,340,814.92 1,391,925.00 5,730.02 17,650.00 16,122.34 Authorized Budget Credit Refunds Meter deposits Sales tax Reimbursed expense $1,340,814.92 $1,431,,+27.36 Schedule 6 (Cont'd.) Actual (Over) Under Budget $ 6,053.52 38,480.07 16,610.83 20,621.61 9,158.62 7,458.19 24,817.30 (10,000.00) 12,985.68 (275.39) (74,800.35) 51,110.08 5,730.02 17 ,650.00 16,122.34 $ 90,612.44 17 THE CITY OF SALINA Saline County, Kansas DETAIL OF GENERAL OPERATING FUND EXPEN1)ITURES, BY DEPARUJENT, COI-fPi\RED HITH BUDGET ESTll'IATES January 1 to December 31, 1972 Schedule 7 Actual (Over) Under Actual Budget Budget CITY COI-1MISSION Personal Services Salaries $ 500.00 $ 500.00 $ Contractual Services Traveling expenses 2,404.76 3,500.00 1,095.24 Contributions 15,685.00 15,685.00 Legal advertising 3 ,309. 81+ 4,700.00 1,390.16 Other contractual services 5,320.36 4,000.00 (1,320.36) Revision of ordinances 2,011.28 2,100.00 88.72 Postage 80.86 (80.86) Sundry Expenditures Organizational dues 3,003.§0 2,820.00 (18~.80) ~~l~~ 0 $ 33,305. OQ $ 989.10 CITY :MANAGER Personal Services Salaries - Department head $ 19,1~55.12 $ 19/1-55.00 $ (.12) Salaries - Regular employees 6,012.00 5,700.00 (312. 00) Contractual Services Telephone and telegraph 738.09 900.00 161. 91 Traveling expenses 554.86 900.00 345.14 Postage 83.91 130.00 46.09 Insurance - Motor vehicle 87.00 80.00 (7.00) Insurance - Surety bonds 18.00 20.00 2.00 Repair - Furniture and office equipment 50.00 50.00 Repair - Hotor vehicle 324.99 250.00 (74.99) Repair - Hotor vehicles - Tires 97.28 25.00 (72.28) Materials and Supplies Office supplies 279.05 350.00 70.95 Books and periodicals 249.75 :~50. 00 .25 Motor vehicle - Fuel and lubricants 142 . 51 200.00 57.49 Motor vehicle - Tires 60.00 60.00 Sundry Expenditures Organizational dues 152.28 165.00 12. 72 $ 28,194.84 $ 28,535.00 $ 340.16 18. THE CITY OF SALINA Saline County, Kansas DETAIL OF GENERAL OPERATING FUND EXPENDITURES~ BY DEPARTJvŒNT, COHPARED \HTH BUDGET ESTIHATES January 1 to December 31, 1972 Schedule 7 (Cont' d.) Budget Actual (Over) Under Budget Actual CITY CLERK Personal Services Salaries - Department heads $ 25,092. 00 $ 25,090.00 $ (2.00) Salaries - Regular employees 32,939.09 32,880.00 (59.09) Contractual Services Telephone and telegraph 1 , 149. 21 1,200.00 50.79 Traveling expense 739.23 600.00 (139.23) Postage 784.47 925.00 lL+0.53 Printing office forms 1,620.11 1,500.00 (120.11) Insurance - Surety bonds 126.25 200.00 73.75 Repair - Furniture and office equipment 758.76 800.00 41.24 Rent - Machinery and equipment 17,121. 40 15,800.00 (1,321.40) Auditing and accounting services 2,600.00 3,600.00 1,000.00 Election expenses Other professional services 405.94 500.00 94 . 06 Materials and Supplies Office supplies 2,520.60 2,000.00 (520.60) Books and periodicals 209.85 150.00 (59.85) Sundry Expenditures Organizational dues 295.00 290.00 (5. 00) Refunds 177.50 450.00 272.50 Capital Outlay Office mechanical equipment 119.95 (119.95) $ 86,659.36 $ 85,985.00 $ (674.36) CITY ATTORNEY Personal Services Salaries - Department head Salaries - Regular employees Contractual Services Traveling expenses Legal services Materials and Supplies Books and periodicals Sundry Expenditures Organizational dues $ 8 , 724. 00 $ 8,725.00 $ 6,960.00 6,960.00 4,552.56 4,500.00 258.50 150.00 1. 00 (52.56) (108.50) $ 20,495.06 $ 20,335.00 $ (160.06) 19. THE CITY OF SALINA Saline County, Kansas DETAIL OF GENERAL OPERATING FUND EXPENDITURES~ BY DEPARTHENT. COHPARED ~nTH BUDGET ESTUIATES January 1 to December 31, 1972 Actual Bué~ MUNICIPAL COURT Personal Services Salaries - Department head Salaries - Regular employees Contractual Services Telephone and telegraph Traveling expenses Printing office forms Insurance - Motor vehicle Insurance - Surety bonds Repair - Motor vehicle Repair - Motor vehicle - Tires Other professional services Materials and Supplies Office supplies Motor vehicle - Fuel and lubricants Other operating supplies Hotor vehicle - Tires Sundry Expenditures Refunds $ 5,964.00 $ 6,000.00 9,684.00 9,685.00 510.80 550.00 50.00 536.90 350.00 85.00 70.00 10.00 10.00 117.09 300.00 4.00 20.00 717.00 1,000.00 169.18 125.00 178.02 250.00 100.00 68.44 75.00 69.00 150.00 $ 18,113.43 .L1JL. 735 ~OO CITY BUILDINGS Personal Services Salaries - Regular employees Contractual Services Insurance - Fire Gas service Light and power service Water service Repair - Buildings Laundry and towel service Other professional services Other contractual services Materials and Supplies Expendable tools Janitor and toilet supplies Electrical and lighting parts Lumber and lumber products Paint and painting materials Capital Outlay Furniture and fixtures Schedule 7 (Contld.) Actual (Over) Under Budget $ 36.00 1. 00 39.20 50.00 (186.90) (15.00) 182.91 16.00 283.00 (44.18) 71. 98 100.00 6.56 81.00 $ 621.57 $ 6,759.92 $ 10,680.00 $ 3 , 92 O. 08 5,618.01' 5,000.00 (618.01) 526.38 700.00 173.62 1,954. 12 1,800.00 (154.12) 128.84 150.00 21. 16 800.86 1,200.00 399.14 23.95 20.00 (3.95) 64.83 200.00 135.17 16,100.00 20,700.00 4,600.00 80.86 50.00 (30.86) 1,694.70 1,800.00 105.30 627.14 300.00 (327. 14) 92.44 200.00 107.56 172.48 150.00 (22.48) $ 34,644.53 $ 42,950.00 $ 8,305.47 2C THE CITY OF SALINA Saline County, Kansas DETAIL OF GENERAL OPERATING FUND EXPENDITURES, BY DEPARTl-ŒNT, CQ}1PARED 'IHTH BUDGET ESTHIATES January 1 to December 31, 1972 Schedule 7 (Cont I d. ) Actual Budget ENGINEERING Personal Services Salaries - Department heads $ 13,104.00 $ 13,105.00 $ 1. 00 Salaries - Regular employees 62,500.00 62,675.00 175.00 Contractual Services Telephone and telegraph 727.03 750.00 22.97 Traveling expenses 798.71 800.00 1.29 Postage 64.50 75.00 10.50 Blueprints 61.37 175.00 113. 63 Printing office forms Insurance - Motor vehicles 290.00 235.00 (55.00) Insurance - Surety bonds 20.00 20.00 Repair - Furniture and office equipment 191.10 220.00 28.90 Repair - Machinery and equipment 793.16 600.00 (193.16) Repair - Tires 95.56 50.00 (45.56) Repair - Radio equipment 153.00 200.00 47.00 Other professional services 100.00 100.00 Materials and Supplies Office supplies 363.82 150.00 (213.82) Books and periodicals 95.65 50.00 (45.65) Drafting and engineering supplies 901.85 800.00 (101.85) Motor vehicles - Fuel and lubricants 712.53 750.00 37.47 Motor vehicles - License tags 8.00 10.00 2.00 Lumber and lumber products 68.84 75.00 6.16 Motor vehicles - Tires 169.62 150.00 (19.62) Sundry Expenditures Organizational dues 289.00 175.00 (114.00) Capital Outlay Engineering equipment 167.50 200.00 32.50 Furniture and office equipment 160.00 200.00 40.00 $ 81,715.24 i....§.L565.00 $ (150.24) FIRE DEPARTMENT Personal Services Salaries - Department heads $ 13,802.98 $ 23,740.00 $ 9,937.02 Salaries - Regular employees 481,992.84 506,145.00 24,152.16 Contractual Services Telephone and telegraph 2,769.81 2,700.00 (69.81) Traveling expenses 498.05 500.00 1. 95 Postage 74.37 75.00 .63 Printing office forms 123.10 200.00 76.90 Insurance - Motor vehicles 1,679.00 1,400.00 (279.00) Actual (Over) Under Budget 21 THE CITY OF SALINA Saline County, Kansas DETAIL OF GENERAL OPERATING FUND EXPENDITURES, BY DEPARTMENT, CO~œARED WITH BUDGET ESTIMATES January 1 to December 31, 1972 FIRE DEPARTMENT (Cont'd.) Contractual Services (Cont'd.) Gas service Light and power service Water service Repair - Buildings Repair - Furniture and office equipment Repair - Machinery and equipment Repair - Motor vehicles Repair - Tires and tubes Repair - Radio equipment Other professional services Materials and Supplies Expendable tools Office supplies Books and periodicals Janitor and toilet supplies Motor vehicles - Fuel and lubricants Seeds, plants, trees and laíV11 supplies Wearing apparel Other operating supplies Electrical and lighting parts Lumber and lumber parts Machinery and equipment parts Metal and metal products Motor vehicles - Parts Motor vehicles - Tires and tubes Paint and painting supplies Photograph supplies Welding supplies Other repairs and maintenance Sundry Expenditures Organizational dues Capital Outlay Equipment Automobiles Fire fighting equipment Furniture and fixtures Personnel protective equipment Office mechanical equipment Radio equipment Schedule 7 (Cont' d.) Actual Actual (Over) Under Budget Bud~ $ 2,586.15 $ 3,000.00 $ 413.85 2,217.96 2,000.00 (217.96) 749.12 550.00 (199.12) 1,791. 05 100.00 (1,691.05) 83.45 135.00 51. 55 268.99 125.00 (11~3. 99) 210.84 125.00 (85.84) 57.34 50.00 (7.34) 1,990.60 2,0¿~0.00 49.40 7,257.45 500.00 (6,757.45) 445.60 500.00 54.40 235.21 420.00 184.79 536.66 350.00 (186.66) 877 .29 800.00 (77.29) 1,806.00 1,000.00 (806.00) 22.44 65.00 42.56 3,505. 75 7,200.00 3,691~.25 1,156.32 700.00 (456.32) 325.16 ,400.00 74.84 41. 66 100.00 58.34 466.98 ,400.00 (66.98) 135.72 100.00 (35.72) 1,405.80 500.00 (905.80) 802.41 ,450.00 (352.4,1) 379.09 120.00 (259.09) 114.95 150.00 35.05 65.84 75.00 9.16 613.19 .260.00 (353.19) 157.50 100.00 (57.50) 474.90 (474.90) 8,904.98 725.00 (8,179.98) 918.50 825.00 (93.50) 1,170.46 600.00 (570.46) 552.00 (552.00) 930.00 (930.00) $544,197.51 $559,225.00 L15,027.49 22 THE CITY OF SALINA Saline County, Kansas DETAIL OF GENERAL OPERATING FUND EXPENDITURES. BY DEPARTMENT. COHPARED WITH BUDGET ESTnfATES January 1 to December 31, 1972 Schedule 7 (Cont'd.) Actual Buc~ Actual (Over) Under Budget INSPECTION Personal Services Salaries - Department heads $ 8,892.00 $ 8,890.00 $ (2.00) Salaries - Regular employees 31,193.73 31,530.00 336.27 Contractual Services Telephone and telegraph 1 , 041. 06 1,100.00 58.94 Traveling expense 71.61 100.00 28.39 Postage 273.60 300.00 26.40 Printing office forms 512.40 300.00 (212.40) Insurance - Motor vehicles 425.00 360.00 (65.00) Insurance - Surety bonds 20.00 20.00 Repair - Machinery and equipment 768.36 1,100.00 331. 64 Repair - Tires 18.50 25.00 6.50 Repair - Radio equipment 202.50 270.00 67.50 Materials and Supplies Office supplies 275.78 450.00 174.22 Books and periodicals 187.95 100.00 (87.95) Motor vehicles - Gas and oil 690.55 800.00 109.45 Motor vehicles - License tags 10.00 10.00 Other operating supplies 215.32 1l0.00 (105.32) Motor vehicles - Tires 312. 03 100.00 (212.03) Photograph supplies 134.99 150.00 15.01 Sundry Expenditures Organizational dues 277.00 180.00 (97.00) Capital Outlay Equipment Furniture, fixtures and office equipment 300.00 300.00 Radio equipment $ 45,502.38 ~195.00 $ 692.62 PARK Personal Services Salaries - Department heads Salaries - Regular employees Salaries - Part-time employees Contractual Services Telephone and telegraph Traveling expenses Insurance - Buildings (grandstand and boats) Insurance - Motor vehicles Gas service Light and power service $ 9,792.00 $ 9,795.00 $ 3.00 46,927.70 45,685.00 (1,242.70) 12,772.24 17,720.00 4,947.76 573.60 625.00 51.40 82.50 100.00 17.50 316.00 320.00 4.00 344.00 350.00 6.00 1,106.34 1,100.00 (6.34) 1,082.35 1,000.00 (82.35) 2~ THE CITY OF SALINA Saline County, Kansas DETAIL OF GENERAL OPERATING FUND EXPENDITURES, BY DEPARTMENT, CO}ŒARED WITH BUDGET ESTIMATES January 1 to December 31, 1972 PARK (Cont' d.) Contractual Services (Cont'd.) Water service Repair Buildings Repair - Machinery and equipment Repair - Tires and tubes Repair - Radio equipment Other contractual services Materials and Supplies Expendable tools Office supplies Books and periodicals Chemicals, drugs, etc. Motor vehicles - Fuel and lubricants Motor vehicles - License tags Recreational supplies Memorial Park Stadium Seeds, plants, trees and lawn supplies Other operating supplies Cement and cement products Electrical and lighting parts Lumber and lumber products Motor vehicles - Tires and tubes Paint and painting materials Sand, gravel, rock and chat Sundry Expenditures Sales tax remitted Organizational dues Capital Outlay Buildings Park equipment - Mowers, etc. Landscape improvements Tennis and horse shoe court improvements Trucks POLICE Personal Services Salaries - Department head Salaries - Regular employees Salaries - Part-time employees Schedule 7 (Cont1d.) Actual Actual (Over) Under Budget Bud~ $ 1,745.12 $ 50.00 $ (1,695.12) 18.26 500.00 481. 74 3,954.59 3,000.00 (954.59) 120.98 100.00 (20.98) 83.00 75.00 (8.00) 333.64 300.00 (33.64) 373.02 300.00 (73.02) 47.09 25.00 (22.09) 8.10 35.00 26.90 341. 48 500.00 158.52 1,131.89 1,300.00 168. 11 12.00 10.00 (2. 00) 343.24 300.00 (43.24) 740.50 600.00 (140.50) 795.89 1,200.00 404. 11 583.74 300.00 (283.74) 62.55 200.00 137.l¡5 246.55 200.00 (46.55) 428.92 300.00 (128.92) 61. 09 220.00 158.91 728. 05 400.00 (328.05) 148. 64 100.00 (48.64) 14.38 50.00 35.62 40.00 60.00 20.00 4,799.27 (4,799.27) 1 , 141. 69 500.00 (641. 69) 1,437.90 500.00 (937.90) 75.00 1,500.00 1,425.00 3,447.00 (3,447.00) $ 96,260.31 $ 89,320.00 $ (6,940.31) $ 12,205.10 513 ,431. 79 19,428.25 $ 11,845. 00 540,760.00 18,780.00 $ (360.10) 27,328.21 (648.25) 24 THE CITY OF SALINA Saline County, Kansas DETAIL OF GENERAL OPERATING FUND EXPENDITURES. BY DEPAR'nmNT, CO}~ARED WITH BUDGET ESTI}~TES January 1 to December 31, 1972 POLICE (Cont'd.) Contractual Services Telephone and telegraph Traveling expenses Postage Feeding prisoners Printing office forms Insurance - Motor vehicles Insurance - Surety bonds Gas service Light service Water service Repair - Buildings Repair - Furniture and office equipment Repair - Machinery and equipment Repair - Motor vehicles - Tires Repair - Radio maintenance Rent - Machinery and equipment Laundry and towel service Medical services Other professional services Other contractual services Materials and Supplies Expendable tools Office supplies Books and periodicals Food for animals Motor vehicles - Fuel and lubricants Motor vehicles - License tags Wearing apparel Other operating supplies Electrical and lighting parts Lumber and lumber products Motor vehicles - Tires Paint and painting supplies Photography supplies Sundry Expenditures Organizational dues Capital Outlay Equipment Automobiles and motorcycles Furniture and fixtures Officers service equipment Office mechanical equipment Schedule 7 (Cont' d.) Actual Actual (Over) Under Budget Budget $ 6,738.30 $ 6,500.00 $ (238.30) 1,657.01 3,500.00 1,842.99 1,261.28 1,200.00 (61.28) 5,457.28 7,700.00 2 , 242. 72 1,580.15 1,100.00 (480.15) 1,708.00 1,450.00 (258.00) 113.25 llO.OO (3. 25 ) 2,897.16 2,500.00 (397.16) 2,181.13 2,300.00 ll8.87 260.92 280.00 19.08 8,609.98 500.00 (8,109.98) 1,471. 50 1,300.00 (171.50) 31,356.79 18,200.00 (13,156.79) 263.50 170.00 (93.50) 2,247.28 3,000.00 752.72 2 ,414. 77 3,000.00 585.23 730.01 600.00 (130.01) 1,421. 42 1,100.00 (321.42) 891. 75 1,000.00 108.25 2,516.25 2,000.00 (516.25) 972.76 600.00 (372.76) 1,816.84 1,600.00 (216.84) 487.40 '+50.00 (37.40) 353.00 :250.00 (103.00) 18,626.25 16,.500.00 (2,126.25) 42.00 50.00 8.00 8,381.34 7,750.00 (631.34) 639.07 1+00.00 (239.07) 98.91 100.00 1. 09 267.33 200.00 (67.33) 5,678.79 3,000.00 (2,678.79) 330.75 300.00 (30.75) 868.57 750.00 (118.57) 335.00 390.00 55.00 857.80 /1-20.00 (437.80) 22,678.00 6,300.00 (16,378.00) 441. 05 /+00.00 (41.05) 2,952.21 3,500.00 547.79 610.00 510.00 (100.00) $687,279.94 $672 ~~65. 00 $ ( 14 , 914. 94) 25 THE CITY OF SALINA Saline County, Kansas DETAIL OF GENERAL OPERATING FUND EXPENDITURES, BY DEPARTIŒNT, COHPARED lnTH mIDGET ESTIHATES January 1 to December 31, 1972 Actual Budget STREET Personal Services Salaries - Director of services Salaries - Regular employees Contractual Services Telephone and telegraph Traveling expenses Insurance - Hotor vehicles Gas - Service Light and power service Water service Repair - Hachinery and equipment Repair - Tires and tubes Repair - Radio maintenance Laundry and towel service Other professional services Materials and Supplies Expendable tools Office supplies Chemicals, drugs, etc. Fuel and lubricants (except motor) Motor vehicles - Fuel and lubricants Motor vehicles - License tags Other operating supplies Asphalt and road oil Cement and cement products Lumber and lumber products Machinery and equipment parts Metal and metal products Motor vehicles - Tires and tubes Sand, gravel, rock, salt and chat Sweeper parts Sundry Expenditures Organizational dues Capital Outlay Street equipment Trucks $ 12,492.00 $ 12,495.00 138,110.64 173,830.00 292.95 350.00 216.18 100.00 2,188.00 1,740.00 1,012.62 1,200.00 245.52 300.00 65.35 100.00 23,650.62 24,000.00 2,032.88 1,300.00 505.00 700.00 26.16 20.00 8.50 50.00 482.37 500.00 11. 35 35.00 660.00 800.00 659.39 600.00 8,266.53 8,500.00 30.00 30.00 228.90 .270.00 500.00 2,496.34 2,000.00 86.36 50.00 1,227.98 600.00 51. 32 100.00 317.63 /¡.OO.OO 2,585.64 2,500.00 2,449.50 3,000.00 15.00 15.00 6,622.01 2,300.00 4,087.00 4,300.00 $211,123.74 $242,685.00 WASTE DISPOSAL Personal Services Salaries - Regular employees Telephone and telegraph $ 26,274.57 57.75 $ 20,570.00 Schedule 7 (Cont'd.) Actual (Over) Under Budget $ 3.00 35,719.36 57.05 (116.18) (448.00) 187.38 54.48 34.65 349.38 (732.88) 195.00 (6.16) 41. 50 17.63 23.65 140.00 (59.39) 233.47 41.10 500.00 (496.34) (36.36) (627.98) 48.68 82.37 (85.64) 550.50 (4,322.01) 213.00 $ 31,561.26 $ (5,704.57) (57.75) 26 THE CITY OF SALINA Saline County, Kansas DETAIL OF GENERAL OPERATING FUND EXPENDITURES. BY DEPARTMENT. CO}ŒARED WITH BUDGET ESTl}~TES January 1 to December 31, 1972 Schedule 7 (Cont'd.) Actual Bu¿~ Actual (Over) Under Budget WASTE DISPOSAL (Cont'd.) Contractual Services Insurance - Equipment Repair - Equipment Repair - Tires and tubes Materials and Supplies Expendable tools Motor vehicles - Fuel and lubricants Other operating supplies Motor vehicles - Tires and tubes Sand, rock, gravel, salt and chat $ 331. 00 $ 300.00 $ (31. 00) 12,584.97 8,600.00 (3,984.97) 105.15 100.00 (5 . 15) 1.80 100.00 98.20 1 , 702. 19 1,800.00 97.81 207.10 400.00 192.90 64.92 200.00 135.08 $ 41,329.45 .t.lb.°70.00 $ (9,259.45) STREET LIGHTING Contractual Services Light and power service $ 81,685.20 $ 90,500.00 $ 8,814.80 TRAFFIC CONTROL Personal Services Salaries - Regular employees Contractual Services Telephone and telegraph Traveling expenses Insurance - Motor vehicles Light and power service Repair - Machinery and equipment Repair - Tires Repair - Radio maintenance Repair - Traffic lights, bulbs, etc. Other professional services Materials and Supplies Expendable tools Motor vehicles - Fuel and lubricants Motor vehicles - License tags Cement and cement products Electrical traffic light parts Lumber and lumber products Motor vehicles - Tires and tubes Other repairs and maintenance Capital Outlay Traffic control equipment $ 19,425.52 $ 20,240.00 $ 814.48 231. 66 200.00 (31. 66) 100.00 100.00 212.00 150.00 (62.00) 2,401.09 2,800.00 398.91 502.60 725 . 00 222.40 30.00 30.00 81.00 110.00 29.00 285. 72 '700.00 414.28 2,423.16 2,.500.00 76.84 91. 80 100.00 8.20 487.64 l.50.00 (37.64) 4.00 5.00 1. 00 15.00 15.00 900.49 1,000.00 99.51 18.55 35.00 16.45 50.00 50.00 77 . 96 75.00 (2.96) 2,999.30 (2,999.30) $ 30,142.49 $ 29,285.00 $ (857.49) 27. THE CITY OF SALINA Saline County, Kansas DETAIL OF GENERAL OPERATING FUND EXPENDITURES. BY DEPARTMENT. COHPARED HUH BUDGET ESTllIATES January 1 to December 31, 1972 SWIMMING POOLS Personal Services Salaries - Regular employees Contractual Services Telephone and telegraph Gas service Light and power service Water service Repair - Buildings Repair - Hachinery and equipment Other professional services Haterials and Supplies Expendable tools Office supplies Chemicals, drugs, etc. Janitùr and toilet supplies Cement and cement products Electrical and lighting parts Lumber and lumber products Machinery and equipment parts Paint and painting materials Sundry Expenditures Sales tax remitted Capital Outlay Equipment ADMINISTRATION AND PLANNING Personal Services Salaries - Department heads Salaries - Regular employees Salaries - Part-time employees Contractual Services Telephone and telegraph Traveling expenses Postage Insurance - Motor vehicles Repair - Furniture and office equipment Repair - Machinery and equipment Repair - Tires Other professional services Schedule 7 (Cont'd.) Actual Actual (Over) Under Budget Budget $ 12,340.29 $ 12,795.00 $ 454. 71 97.65 30.00 (67.65) 55.00 30.00 (25. 00) 575.20 550.00 (25.20) 996.95 (996.95) 365.65 800.00 434.35 147.67 500.00 352.33 3,387.94 400.00 (2,987.94) 88.12 100.00 11. 88 18.04 100.00 81. 96 324.87 300.00 (24.87) 61. 99 50.00 (11. 99) 219.05 350.00 130.95 34.39 20.00 (14.39) 13 . 58 50.00 36.42 935.18 200.00 (735.18) 1,913.77 100.00 (1,813.77) 338.08 420.00 81. 92 7,749.12 1,200.00 (6,549.12) $ 29,662.54 $ 17,995.00 $(11,667.54) $ 21,090.00 $ 26,950.00 $ 5,860.00 16,234.77 25,535.00 9,300.23 2,000.00 2,000.00 417.90 500.00 82.10 277 .23 ,'+70.00 192.77 211. 65 210.00 (1. 65) 76.00 70.00 (6.00) 96.75 160.00 63.25 147.66 300.00 152.34 10.00 10.00 873.30 :WO.OO (673.30) 28 THE CITY OF SALINA Saline County, Kansas DETAIL OF GENERAL OPERATING FUND EXPENDITURE~ BY DEPARTMENT. CO}ŒARED WITH BUDGET ESTl}~TES January 1 to December 31, 1972 Schedule 7 (Cont' d.) Actual Bud~ Actual (Over) Under Budget ADMINISTRATION AND PLANNING Materials and Supplies Office supplies Books and periodicals Hotor vehicle - Fuel and Other operating supplies Motor vehicle - Tires Sundry Expenditures Organizational dues (Cont' d.) $ 383.73 466.90 158.75 54.90 47.45 $ 300.00 250.00 150.00 200.00 25.00 $ (83.73) (216. 90) (8.75) 145.10 (22.45) lubricants 157. 30 185.00 27.70 $ 40,694.29 $ 57,515.00 $ 16,820.71 INSURANCE AND CONTINGENCIES Contractual Services Group insurance Medical services Workmen's Compensation Sundry Expenditures Contingencies Demoli tion $ 27,582.37 $ 27,655.00 $ 72.63 597.00 1,100.00 503.00 11 , 807. 00 11 , 750. 00 (57.00) 49,747.80 30,000.00 (19,747.80) 7,450.00 9,000.00 1,550.00 $ 97,184.17 $ 79,505.00 $(17,679.17) BAND Contractual Services Appropria Lions $ 10,000.00 $ 10,000.00 $ CEMETERY Personal Services Salaries - Regular employees Contractual Services Telephone and telegraph Traveling expenses Insurance - Motor vehicles Gas service Light and power service Water service Repair - Buildings Repair - Machinery and equipment Repair - Motor vehicles - Tires Other professional services $ 18,848.11 $ 18,900.00 $ 51.89 212.76 230.00 17.24 100.00 100.00 90.00 80.00 (10.00) 442.54 315.00 (127.54) 23.84 50.00 26.16 92.40 110.00 17.60 76.75 300.00 223.25 1,224.46 1,500.00 275.54 66.33 100.00 33.67 367.05 150.00 (217.05) 29. THE CITY OF SALINA Saline County, Kansas DETAIL OF GENERAL OPERATING FUND EXPENDITURES. BY ,DEPARTNENT. CONPÞJŒD HITH BUDGET ESTIHATES January 1 to December 31, 1972 Schedule 7 (Cont'd.) Actual Bud~ CEHETERY (Cont 'd.) Materials and Supplies Expendable tools $ 10.74 $ 60.00 $ 49.26 Office supplies 79.54 70.00 (9.54) Motor vehicles - Fuel and lubricants 324.93 400.00 75.07 Seeds, plants and trees 97.75 125.00 27.25 Other operating supplies 227.36 125.00 (102.36) Cement and cement products 177.72 25.00 (152. 72) Lumber and lumber products 11. 76 25.00 13.24 Motor vehicles - Tires 55.73 25.00 (30.73) Paint and painting supplies 74.67 25.00 (49.67) Sand, gravel, rock and chat 50.27 50.00 (.27) Sundry Expenditures Organizational dues 80.00 60.00 (20.00) Capital Outlay Land 160.00 150.00 (10.00) Machinery and equipment $ 22,794.71 $ 22,975.00 $ 180.29 GENERAL IMPROVEMENT Personal Services Salaries - Regular employees $ 15,863.76 $ 20,1',.75.00 $ 4 , 611. 24 Salaries - Part-time employees 3,137.80 5,000.00 1,862.20 Contractual Services Insurance - Motor vehicle 70.00 65.00 (5. 00) Repair - Machinery and equipment 170.77 300.00 129.23 Repair - Motor vehicle - Tires 41.94 80.00 38.06 Materials and Supplies Expendable tools 96.21 150.00 53.79 Motor vehicle - Fuel and lubricants 168.24 200.00 31. 76 Motor vehicle - License tag 4.00 5.00 1. 00 Other operating supplies 55.90 JLOO.OO 44.10 Lumber and lumber products 25.00 25.00 Metal and metal products 25.00 25.00 Motor vehicle - Tires 40.00 40.00 Paint and painting supplies Other repairs and maintenance 100.00 100.00 $ 19,608.62 $ 26,565.00 $ 6,956.38 Actual (Over) Under Budget 30. THE CITY OF SALINA Saline County, Kansas DETAIL OF GENERAL OPERATING FUND EXPENDITURES. BY DEPARTMENT. CO}W.~ED WITH BUDGET ESTIK~TES January 1 to December 31, 1972 Schedule 7 (Cont'd.) Actual Budget Actual (Over) Under Budget MEHORIAL HALL Personal Services Salaries - Regular employees $ 5,438.14 $ 5,400.00 $ (38.14) Contractual Services Telephone and telegraph 107.66 100.00 (7.66) Insurance - Liability (3 years) Gas service 1,871.65 2,400.00 528.35 Light and power service 393.94 350.00 (43 . 94 ) Water service 247.32 250.00 2.68 Repair - Buildings 3,087.47 300.00 (2,787.47) Repair - Machinery and equipment 255.53 300.00 44.47 Materials and Supplies Expendable tools 71.23 20.00 (51.23) Other operating supplies 112.44 100.00 (12.44) Lumber and lumber products 27.24 25.00 (2. 24 ) Paint and painting materials 201. 58 150.00 (51. 58) Sundry Expenditures Public address system 490.00 400.00 (90.00) Refunds $ 12,304.20 $ 9,795.00 $ (2,509.20) PUBLIC lŒALTH Contractual Services Appropriation - City $ 39,745.00 $ 39,745.00 $ INDUSTRIAL DEVELOPMENT Contractual Services Other professional services $ 18,517.06 $ 20,000.00 $ 1,482.94 31. CONSTRUCTION FUND Flood control Park improvement Library City - County Building Lakewood Park Improvement and studies Police building - Fire and burglar alarms Passport t~ adventure Job 533 - Sidewalk December, 1969, bond December, 1970, bond December, 1971, bond Water - Sewer lines Job 542 - Miscellaneous improvements Job 536 - Glenn Avenue channel crossing Sidewalk jobs Job 539 - Sidewalk improvements Job 540 - Water and sewerage lines (Saunders Leasing Co.) Job 547 - Sanitary sewer extension Job 551 - Parkwood Village improvement Job 552 - Sanitary sewer proceeds proceeds proceeds TOTALS W N THE CITY OF SALINA Saline County, Kansas STATEMENT OF RECEIPTS, EXPENDITURE~. AND UNEN Cmffi ERED FUND BALAN CE NON-BUDGETED FUNDS January 1 to December 31, 1972 Unencumbered Fund Balance 1-1- 72 Receipts $ 25,871.63 $ 14,917.21 346.85 103,946.05 86,807.45 106,590.27 37,951.96 3,417.24 (984.54) 299.92 - 16,273.20 (28,486.75) 18,529.96 16,304.62 16,290.28 21,728.10 937.50 6,743.00 1,112.10 (22.60) 20,989.81 16,045.20 - (7,442.43) 3,367.54 48.15 3,729.00 ~]JQ, 016.03 liQ,294.69 Expenditures $ 17,422.79 170,280.90 156.00 16,273.20 6,660.65 16,304.62 14,695.38 84,315.44 14,662.10 2,855.40 7,234.54 12,625.60 §lQ3,486.62 Transfers $ $ Schedule 8 Unencumbered Fund Balance 12-31-72 $ 25,871. 63 14,917.21 346.85 86,523.26 23,116.82 41,369.20 (840.62) (16,617.44) 1,594.90 22,665.60 7,855.10 (63,348.23) 1,383.10 (4,074.89) (2,807.25) (7,234.54) (12,625.60) 3,729.00 i!1l~ 824.10 THE CITY OF SALINA Saline County, Kansas STATE}1ENT OF RECEIPTS, EXPENDITURES. AND UNENCU}ffiERED FUND BALANCE NON-BUDGETED FUNDS January 1 to December 31, 1972 Schedule 8 (Cont'd.) State Withholding Tax Advance Recei~ Totals CLEARING ACCOUNTS FUND Receipts Withheld from employees Fees, licenses and permits Total Receipts $27,101. 12 $ $27,101. 12 19, ell. 95 19,071. 95 27,101. 12 19,071.95 46,173.07 18,088.63 18,088.63 27,101. 12 37,160.58 64,261.70 27,101. 12 27,101. 12 18,088.63 18,088.63 27 , 101. 12 18,088.63 45,189.75 $ $19,071. 95 $19,071. 95 Add - Unencumbered Fund Balance, January 1, 1972 Total Revenue Expenditures Remittance to government agencies Transfer to General Operating Fund Total Expenditures Unencumbered Fund Balance, December 31, 1972 33 THE CITY OF SALINA Saline County, Kansas STATEMENT OF RECEIPTS, EXPENDITURES, AND UNENCl~ERED FUND BALANCE NON-BUDGETED FUNDS January 1 to December 31, 1972 CENTRAL GARAGE FUND Receipts Reimbursement of expenditures Total Receipts Add - Unencumbered Fund Balance, January 1, 1972 Total Revenue Expenditures Personal Services Salaries - Regular employees Contractual Services Telephone and telegraph Insurance - Motor vehicles Gas service ~ight and power service Repair - Building Laundry and towel service Materials and Supplies Expendable tools Office supplies Janitor and toilet supplies Motor vehicle - Fuel and lubricants Other operating supplies Machinery and equipment parts Motor vehicle - Parts Welding materials Sundry Expenditures Office supplies Capital Outlay Garage equipment Total Expenditures Unencumbered Fund Balance, December 31, 1972 CEMETERY ENDOWMENT FUND Receipts Perpetual care deposits Unencumbered Fund Balance, January 1, 1972 Unencumbered Fund Balance, December 31, 1972 $36,37lt.16 357.92 9,109.00 847.46 224.60 208.94 497.58 63.85 100.45 48,510.38 1,192.29 62,636.56 8,210.70 167.54 6,179.57 238.46 Schedule 8 (Cont'd.) $178,198.10 178,198.10 45,283.57 223,481.67 174,919.46 $ 48,562.21 $ 21,662.54 $ 21,662.54 34 THE CITY OF SALINA Saline County, Kansas STATEMENT OF RECEIPTS, EXPENDITURES, AND UNENCU}ffiERED FUND BALANCE NON-BUDGETED FUNDS January 1 to December 31, 1972 CIVIL DEFENSE FUND Receipts Appropriation - City and county Matching funds from State of Kansas Reimbursement of expenditures Total Receipts Add - Unencumbered Fund Balance, January 1, 1972 Total Revenue Expenditures Personal Services Salaries - Regular employees Contractual Services Automobile use allowance Telegraph and telephone Traveling expenses Postage Printing office forms Insurance - Motor vehicles Social Security Employees' retirement Group insurance Repair - Machinery and equipment Radio maintenance Other contractual services Materials and Supplies Office supplies Motor vehicle - Fuel and lubricants Motor vehicle - License tags Other repairs and maintenance Other operating supplies Machinery and equipment parts Paint and painting supplies Sundry Expenditures Organization dues Capital Outlay Equipment Total Expenditures Unencumbered Fund Balance, December 31, 1972 $15,015.00 12,592.65 1 , 8H:. 77 18,773.73 179.82 3,21<3.03 353.88 133.80 64.96 136,00 725.. 38 267..03 381.. 33 676, 17 125.55 1,391. 41 186.36 114.33 4.00 93.92 170.62 71. 71 77 . 90 42.24 2,867.15 Schedule 8 (Cont' d.) $ 29,426.42 6,074.52 35,500.94 $ 30,055.32 5,445.62 35. THE CITY OF SALINA Saline County, Kansas STATEHENT OF RECEIPTS, EXPENDITURES, AND UNENCU}ffiERED }~ND BALANCE NON-BUDGETED FUNDS January 1 to December 31, 1972 Schedule 8 (Cant' d.) MAUSOLEUM TRUST FUND Receipts Sale of mausoleum space $ 490.00 Total Receipts 490.00 Add - Unencumbered Fund Balance, January 1, 1972 Total Revenue 490.00 Expenditures Remitted to District Court 490.00 Unencumbered Fund Balance, December 31, 1972 $ MAUSOLEUM ENDm.JMENT FUND Receipts Sale of mausoleum space $ 70.00 Total Receipts 70.00 Add - Unencumbered Fund Balance, January 1, 1972 Total Revenue 16,775.17 16,845.17 Unencumbered Fund Balance, December 31, 1972 $ 16,845.17 STREET MACHINERY FUND Receipts Interest $ 789.95 Total Receipts 789.95 Add - Unencumbered Fund Balance, January 1, 1972 Total Revenue 24,328.43 25,118.38 Expenditures Capital Outlay 600.00 Unencumbered Fund Balance, December 31, 1972 $ 24,518.38 36. THE CITY OF SALINA Saline County, Kansas STATEMENT OF RECEIPTS, EXPENDITURES, AND m~m~CilllliERED FUND BAL~CE NON-BUDGETED FUNDS January 1 to December 31, 1972 AMBUI..ANCE FUND Receipts Ambulance fees Transfer from other funds Reimbursement of expenditures Total Receipts Add - Unencumbered Fund Balance, January 1, 1972 Total Revenue Expenditures Personal Services Salaries - Regular employees Contractual Services Insurance - Social Security Employees' retirement Capital Outlay Total Expenditures Unencumbered Fund Balance, December 31, 1972 COMMUNITY RENEWAL PROGRAM Receipts Grants from Federal Government Total Receipts Add - Unencumbered Fund Balance, January 1, 1972 Total Revenue Expenditures Other contractual services Unencumbered Fund Balance, December 31, 1972 $39,022.34 1,800.00 37,034.49 2,248.09 1,153.38 Schedule 8 (Cont I d.) $ 40,822.34 10,636.89 51,459.23 40,435.96 $ 11, 023 . 27 $ 1,715.68 1,715.68 9,337.25 11,052.93 11,052. 93 $ 37. THE CITY OF SALINA Saline County, Kansas STATÐillNT OF RECEIPTS. EXPENDITURES. AND UNENCUNBERED FUND BALANCE NON-BUDGETED FUNDS January 1 to December 31, 1972 Schedule 8 (Cont'd.) SPECIAL RESERVE FUND Receipts Transfer from Special Gasoline Tax Fund Total Receipts $ $ Add - Unencumbered Fund Balance, January 1, 1972 Total Revenue 50,000.00 $ 50,000.00 Expenditures Capital Outlay 16,841. 28 $ 33,158. 72 Unencumbered Fund Balance, December 31, 1972 FEDERAL REVENUE SHARING TRUST FUND Receipts Grants from Federal Government Total Receipts $203,120.00 §203, 120. 00 Total Revenue $203,120.00 Expenditures Unencumbered Fund Balance, December 31, 1972 $203,120.00 38. THE CITY OF SALINA Saline County, Kansas STATEMENT OF BONDS OF INDEBTEDNESS, TEMPORARY NOTES AND NO-FUND HARRANTS December 31, 1972 Purpose of Issue BONDS OF INDEBTEDNESS Flood control Paving Curb, gutter and paving Flood control Water and sewage issue of 1961 Sanitary sewers Curb, gutter and paving Street improvement Off-street parking Street improvement Street improvement Flood control Street improvement Street improvement Lateral sewers Street and sewer improvements Street improvements Street and sewer improvements Library Saline County - City Building Street and sewer improvements Park Street improvements Street improvements Airport park Internal improvement Internal improvement Airport park Ash Street sewer separation Internal improvement Internal improvement Internal improvement Internal improvement TOTAL BONDS NO-FUND WARRANTS Order No. 1206.9 Paid from: Bond and Interest Fund Water and Sewage Fund 39. Schedule 9 Date of Interest Rate Series Issue Percentage FL178 5- 1-58 2 - 3 P-183 12- 1-59 3.375 - 4 P-185 11- 1-60 2.75 - 3.5 FL186 5- 1-61 3 - 3.5 7- 1-61 3.25 - 5 S-187 11- 1-61 2.75 - 3 P-188 11- 1-61 2.75 3 P-189 11- 1-61 2.75 - 3 OFP190 11- 1-62 2.5 - 3 P-l91 11- 1-62 2.5 - 3 P-192 11- 1-62 2.5 - 2.75 FL193 11- 1-63 2.875 - 3.5 P-194 11- 1-63 2.875 - 3.5 P-195 11- 1-63 2.875 - 3.5 S-196 11- 1-63 2.875 - 3.5 P-197 11- 1-64 2.75 - 3.5 P-198 11- 1-65 3.25 - 3.375 P-199 11- 1-65 3.25 - 3.3 LB-200 11- 1-65 3.25 - 3.375 CB201 11- 1-66 3.75 - 5 P-202 11- 1-66 3.75 - 5 PK203 11- 1-66 3.75 - 5 P-204 11- 1-67 3.7 - 4 - 4.25 P-205 11- 1-67 3.7 - 4.25 G-206 12- 1-67 3.75 - 4.25 P-207 11- 1-68 3.9 - 4.5 P-208 11- 1-68 3.9 - 4.25 G-209 11- 1-68 3.75 - 4.25 AS2l0 12- 1-69 5.25 P-211 12- 1-69 5.25 P-212 4- 1"70 5.5 - 6 P-213 12- 1-70 4.5 - 4.625 P-214 12- 1-71 3.375 - 3.6 C 11-25-69 4.75 THE CITY OF SALINA Saline County, Kansas STATEMENT OF BONDS OF INDEBTEDNESS. TEMPORM{Y NOTES AND NO-FUND IvARRANTS Schedule 9 December 31, 1972 (Cont'd.) Original Outstanding Issued Paid Outstanding Interest Issue 1-1-72 in 1972 in 1972 12-31-72 Paid $ 666,000.00 $ 231,000.00 $ $ 33,000.00 $ 198,000.00 $ 6,558.75 402,737.72 180,000.00 20,000.00 160,000.00 6,562.50 551,385.64 270,000.00 27,000.00 243,000.00 8,817.50 1,132,000.00 565,000.00 55,000.00 510,000.00 18,300.00 3,600,000.00 2,475,000.00 125,000.00 2,350,000.00 88,495.00 276,297.60 27,000.00 27,000.00 600.00 320,706.83 32,000.00 32,000.00 720.00 605, %2. 89 330,000.00 30,000.00 300,000.00 10,650.00 1,375,365.60 756,000.00 69,000.00 687,000.00 21,173.75 456,283.76 249,000.00 23,000.00 226,000.00 6,960.00 388,683.19 76,000.00 38,000.00 38,000.00 1,828.75 260,000.00 169,000.00 13,000.00 156,000.00 5,018.09 986,218.15 643,000.00 51,000.00 592,000.00 19,081. 74 803,072.90 237,000.00 79,000.00 158..000.00 6,238.55 27,803.21 6,000.00 2,000.00 4,,000.00 158.12 630,000.00 240,000.00 60,000.00 180,,000.00 6,187.50 265,000.00 190,000.00 15,000.00 17:;:,000.00 5,991.25 360,000.00 175,000.00 35,000.00 140:000.00 5,362.50 675,000.00 500,000.00 35,000.00 465,000.00 16,107.50 1,100,000.00 880,000.00 55,000.00 825,000.00 33,275.00 340,000.00 200,000.00 35,000.00 165,000.00 7,500.00 150,000.00 90,000.00 15,000.00 75,000.00 3,375.00 155,000.00 125,000.00 10,000.00 115,000.00 4,790.00 325,000.00 220,000.00 35,000.00 185,000.00 8,140.00 75,000.00 68,000.00 3,000.00 65,000.00 2,860.00 58,267.56 52,000.00 3,000.00 49,000.00 2,166.00 376,222.70 300,000.00 40,000.00 260,000.00 11,700.00 75,000.00 68,000.00 3,000.00 65,000.00 2,860.00 131,385.17 118,000.00 13,000.00 105,000.00 6,195.00 170,813.64 155,000.00 15,000.00 140,000.00 8,137.50 79,481. 71 76,000.00 4,000,00 72,000.00 4,300.00 147,101. 81 147,101. 81 12,101. 81 135,000.00 6,687.08 245,861. 00 245,861.00 245 ,861. 00 245 , 861. 00 8,874.47 $10,095,962.81 $2452861. 00 $1,012,101.81 $9,083,861. 00 $345,671. 55 (1) $ 10,000.00 $ $ 10,000.00 $ $ $ 887,101. 81 125,000.00 $1,012,101.81 (1) 40. TiŒ CITY OF SALINA Saline County, Kansas RECONCILIATION OF FISCAL AGENCY BALANCE Schedule 10 December 31, 1972 Fiscal Agency Balance, December 31, 1972 $19,720.78 Bond Coupon Bond Amount Series Number Number Detail ~ Books FL-178 25 544-548 5 @ $ 15.00 $ 75.00 P-204 7 6 1 @ 92.50 92.50 FL-178 26 544-548 5 @ 15.00 75.00 FL-193 16 242-246 4 @ 15.63 62.52 P-204 8 6 1 @ 92.50 92.50 P-204 6 1 @ 5,000.00 5,000.00 FL-178 27 54¿~ - 548 5 @ 15.00 75.00 P-189 21 516-520 5 @ 17.50 87.50 OFP-190 19 1172 1 @ 15.00 15.00 P-191 19 435 -4l14 10 @ 15.00 150.00 FL-193 17 242-2[+6 5 @ 15.62 78.10 P-194 17 882-883 2 @ 15.62 31.24 CB-20l 11 163 1 @ 95.00 95.00 p-2l2 4 40-43 4 @ 27.50 110.00 P-2l2 4 52-55 4 @ 27.50 110.00 P-212 4 61-67 7 @ 30.00 210.00 Water and Sewage 22 1801-1815 15 @ 17.50 262.50 Water and Sewage 22 1831-1835 5 @ 17.50 87.50 Water and Sewage 22 1911-1930 20 @ 17.50 350.00 Water and Se\Vage 22 2031-2040 10 @ 18.00 180.00 Water and Sevlage 22 2081-2085 5 @ 18.00 90.00 Water and Sewage 1211-1220 10 @ 1,000.00 10,000.00 FL-178 28 484-501 18 @ 13.75 247.50 FL-178 28 544-548 5 @ 15. 00 75.00 FL-178 28 592 1 @ 15.00 15.00 FL-178 28 594 1 @ 15.00 15.00 FL-178 28 622-627 6 @ 15.00 90.00 FL-178 28 631-633 3 @ 15.00 .45.00 FL-186 22 626 1 @ 15.00 15.00 P-189 22 516-520 5 @ 17.50 87.50 OFP-190 20 1109-1112 4 @ 15.00 60.00 OFP-190 20 1172 1 @ 15.00 15.00 OFP-190 20 1320 1 @ 15.00 15.00 P-19l 20 374 1 @ 15.00 15.00 P-l91 20 408-412 5 @ 15. 00 75.00 P-I91 20 435-444 10 @ 15.00 1.50.00 FL-193 18 107 -111 5 @ 14.38 71. 90 41 THE CITY OF SALINA Saline County, Kansas RECONCILIATION OF FISCAL AGENCY BALANCE Schedule 10 December 31, 1972 (Cont'd.) Bond Coupon Bond Amount Series Number Number Detail ~Books FL-193 18 183-187 5 @ $ 15.63 $ 78.15 FL-193 18 242-246 5 @ 15.63 78.15 P-194 18 882-887 6 @ 15.63 93.78 P -194 18 896-905 10 @ 15.63 156 . 30 P -194 18 935-939 5 @ 15.63 78.15 CB-201 12 120-121 2 @ 95.00 190.00 CB-20l 12 163 1 @ 95.00 95.00 P-203 12 16 1 @ 93.75 93.75 G-206 9 49-51 3 @ 21. 25 63.75 G-206 9 74-75 2 @ 21. 25 42.50 P-212 5 52-55 4 @ 27.50 110.00 P -212 5 40-43 4 @ 27.50 110.00 P-212 5 61-67 7 @ 30.00 2.10.00 $19, 720.~ 42 Police Department Camera Equipment Workmen's Compensation - Employers Liability Water and Sewage Department All Departments except Water and Sewage, Fire Department and Civil Defense Vehicles Insurance Policy Automobile Insurance Boiler and Machinery Policy Depositors' Forgery Bond Money and Securities Policy Owners', Landlords' and Tenants' Liability Memorial Hall Lakewood Park Boat Concession and Lodge Kenwood Park Grandstand General Liability Water and Sewage Department City Building, Equipment, etc. 90% co-insurance THE CITY OF SALINA Saline County, Kansas INSURANCE COVERAGE December 31, 1972 Type of Coverage Scheduled property floater Employers liability Workmen's compensation Employers liability Workmen's compensation Comprehensive Hedical payments Uninsured motorists Scheduled policy Inside Money and securities Checks other than payroll Outside Honey and securities Checks other than payroll Bodily injury Bodily injury Property damage Bodily injury Property damage Bodily injury Property damage Fire and lightning Extended coverage, vandalism and malicious mischief Schedule 11 Amount $ 205.00 100,000.00 Legal Limit 100,000.00 Legal Limit 100/300/50,000.00 2,000.00 10/20,000.00 275,000.00 10,000.00 15,000.00 10,000.00 15,000.00 10,000.00 100/300,000.00 100/300,000.00 50,000.00 25/100,000.00 5,000.00 100/300,000.00 50/50,000.00 3,700,000.00 43 THE CITY OF SALINA Saline County, Kansas FIDELITY BONDS December 31, 1972 Schedule 12 Effective Expiration Name Title Date Date Amount Melvin E. Abbott City Treasurer 2-31-72 3-21-73 $50,000.00 Leon Ashton City CommissLoner 4-21-69 4-21-73 10,000.00 Robert C. Caldwell City Commissioner 4-21-69 4-21-73 10,000.00 Norma G. Cooper City Commissioner 4-19-71 4-21-75 10,000.00 Mike Losik, Jr. City Commissioner 4-19- 71 4-21-75 10,000.00 Jack Weisgerber City Commissioner 4-19-71 4-21-73 10,000.00 Norris P. Olson City Manager 5- 1-64 Continuous 5,000.00 Donald L. Harrison City Clerk and Director of Finances 3-21-68 Continuous 5,000.00 Harold Henderson Police Judge 3-31-72 3-31-73 1,000.00 Honesty Blanket Bond Public Employees 6- 1-72 6- 1-73 10,000.00 44. THE CITY OF SALINA Saline County, Kansas STATEMENT OF I1~EST}ŒNTS BY FUNDS Schedule 1 December 31, 1972 Issue Due Balance 12-31-72 Number Date Date Detail Total PARKING METER FUND Homestead Building and Loan - Savings Accoun t (4 3/4%) 47651-H $ 8,000.00 Colonial Savings and Loan - Savings Account (4 3/4%) 31526 5,000.00 $ 13,000. 0, SANITATION FUND Security Savings and Loan (4 3/4%) 6091 10,000.00 Homestead Building and Loan (4 3/4%) 47651-M 10,000.00 Colonial Savings and Loan (4 3/4%) 31526 10,000.00 30,000. O( WATER AND SEWAGE FUND Certificate of Deposit (4%) 7045 2- 1-72 2- 1-73 245,000.00 Certificate of Deposit (4%) 7046 2- 1-72 2- 1-73 71,000.00 Certificate of Deposit (5%) 7696 10- 1-72 10- 1-73 198,000.00 Certificate of Deposit (5%) 7696 10- 1-72 10- 1-73 102,000.00 616,000. OC STREET MACHINERY FUND Security Savings and Loan (4 3/4%) 6901 10,000.00 Homestead Building and Loan (4 3/4%) 47651-M 2,000.00 Colonial Savings and Loan (4 3/4%) 31526 5,000.00 17 , 000. OC CEMETERY ENDOWMENT FUND Certificate of Deposit (5%) 7696 10- 1-72 10- 1-73 21,000.00 MAUSOLEUM ENDOWMENT FUND Certificate of Deposit (5%) 7696 10- 1-72 10- 1-73 16,000.00 FIREHEN'S PENSION FUND Certificate of Deposit (5 1/2%) 3146 1-26-72 1-26-73 25,000.00 POLICEMEN'S PENSION FUND Certificate of Deposit (5 1/2%) 1-26-72 1-26-73 25,000.00 FEDERAL REVENUE SHARING FUND Certificate of Deposit (4%) 7873 12-19-72 3-19-73 55,000.00 Certificate of Deposit (4%) 1117 12-19-72 3-19-73 55,000.00 Certificate of Deposit (4%) 3729 12-19-72 3-19-73 55,000.00 Certificate of Deposit (4%) 1500 12-19-72 3-19-73 38,120.00 203,120.00 TOTAL $966,120.0~ 45 Depository First National Bank and Trust Company First Stace Bank and Trust Company National Bank of America Planters State Bank Homestead Building and Loan Security Savings and Loan Colonial Savings and Loan THE CITY OF SALINA Saline County, Kansas CO}ŒARISON OF DEPOSITORY SECURITY WITH BALANCES ON DEPOSIT December 31, 1972 Schedule 14 F.D.I.C. or Bank F.S.L.I.C. Security Total Bank Balance Coverage Pledged Coverage :Balance Unsecured $20,000.00 $942,000.00 $962,000.00 $938,061.77 $ 20,000.00 380,000.00 400,000.00 156,340.82 20,000.00 894,000.00 914,000.00 4137,978.07 20,000.00 825,000.00 845,000.00 492,264.10 20,000.00 20,000.00 20,000.00 20,000.00 20,000.00 2:0,000.00 20,000.00 20,000.00 2.0,000.00 46. THE CITY OF SALINA Saline County, Kansas HUNICIPAL COURT SU}~VùlY OF ASSESSMENTS, DISBURS~ŒNTS, AND UNCOLLECTED CASE BALANCE January 1 to December 31, 1972 Uncollected Case Balance, January 1, 1972 Assessments Fines assessed in 1972 Court costs assessed in 1972 Parking violations assessed in 1972 Reinstated Total Assessments Beginning Balance and Assessments Disbursements Fines suspended Fines worked out Fines dismissed Cash collected Cash collected Cash collected Old 1971 and prior fines - 1972 fines and remitted to city treasurer Total Disbursements Uncollected Case Balance, December 31, 1972 $ 10,225.75 130,011.83 Schedule 15 $ 10,334.25 104,463.99 24,201.00 26,223.84 508.38 155,397.21 165,731. 46 3,459.00 3,482.00 6,648.00 140,237.58 153,826.58 $ 11,904.88 47. THE CITY OF SALINA Saline County, Kansas WATER AND SEHAGE FUND FINANCIAL STATENENTS December 31, 1972 THE CITY OF SALINA Saline County, Kansas WATER AND SEHAGE :FUND CO}œARATIVE BALANCE SHEET Schedule 16 December 31, 1972 1971 ASSETS CURRENT ASSETS Petty cash Cash in banks Water and sewage treasurer Water and sewage treasurer - Operating account Accounts receivable - Customers Inventories Operating stores Meter parts TOTAL CURRENT ASSETS $ 1,500.00 $ 1,500.00 (15,679.08) 5,916.45 57,839.91 26,725.48 58,071. 39 57,249.99 78,437.83 66,448.73 13 , 901. 86 13,884.20 194,071.91 171 , 724. 85 71,521. 38 70,632.13 9,253,374.45 9,172,982.90 9,324,895.83 9,243,615.03 PLANT AND PROPERTY - Scbedule 22 Furniture and fixtures Plants, mains, equipment and other property TOTAL PLANT AND PROPERTY OTHER ASSETS Cash in banks (funded reserves) Bond and interest Bond reserve Depreciation and emergency Combined water and sewage system extension and bond retirement Investments (funded reserves) Bond reserve Depreciation and emergency Combined water and sewage system extension and bond retirement 104,349.65 726.93 1,860.96 104,349.65 1,331.93 1,905.l~1 58,643.23 443,000.00 173,000.00 (726.77) 423,000.00 184,000.00 107,000.00 TOTAL OTHER ASSETS TOTAL ASSETS 781,580.77 $10,300,548.51 820,860.22 $10,236,200.10 48. THE CITY OF SALINA Saline County, Kansas WATER AND SEí~AGE FUND COMPARATIVE BALANCE SHEET Schedule 16 (Cont'd.) December 31, 1972 1971 LIABILITIES CURRENT LIABILITIES Accounts payable Customers' meter deposits Due to sanitation department Accrued expenses TOTAL CURRENT LIABILITIES $ 14 ,411. 27 $ 21, 096. 31 26,910.00 31,720.00 678.94 433.21 430.00 42,000.21 53,679.52 LONG-TERM INDEBTEDNESS Combined water and sewage system revenue bonds, Series 1961 2,350,000.00 2,475,000.00 SURPLUS Appropriated Bond and interest reserve Bond reserve Depreciation and emergency reserve Extension and bond retirement reserve 104,349.65 104,349.65 443,726.93 424,331. 93 174,860.96 185,905.41 58,643.23 106,273.23 781,580.77 820,860.22 7,126,967.53 6,886,660.36 7,908,548.30 7,707,520.58 Total Appropriated Unappropriated TOTAL SURPLUS TOTAL LIABILITIES $10,300,548.51 $10,236,200.10 49. THE CITY OF SALINA Saline County, Kansas WATER AND SEhTAGE FUND CO}ITARATIVE INCO}Œ STATEMENT Schedule 17 REVENUE Water revenue Sewage Miscellaneous income Tapping service and frontage Service charge - Sanitation department TOTAL REVENUE OPERATING EXPENSES - Schedule 19 OTHER EXPENSES Interest paid on revenue bonds NET INCOME December 31, 1972 1971 $ 630,858.30 $ 651,739.39 384,634.35 372,516.99 4,091. q2 13,684.33 12 , 171. 37 11,607.85 3,183.45 3,124.26 1,034,938.89 1,052,672. 82 758,229.8~ 769,146.06 276,709.03 283,526.76 88,770..39 92,668.98 $ 187,938.6l~ $ 190,857.78 50 THE CITY OF SALINA Saline County, Kansas WATER AND SElvAGE FUND COMPARATIVE UNAPPROPRIATED SURPLUS Schedule 18 1972 December 31, 1971 BEGINNING BALANCE $6,886,660.36 $6,622,959.26 Add Net income for current year Adjustment for prior encumbrances Capital expenditures from Bond Retirement and Extension Reserve Payment of bond principal and interest from Bond and Interest Reserve 187,938.64 190,857.78 891. 03 506.93 51,477.50 72,336.39 213,770.39 212,668.98 7,340,737.92 7,099,329.34 213,770.39 212,668.98 $7,126,967.53 $6,886,660.36 Deduct Transfer to Bond and Interest Reserve ENDING BALANCE 51. THE CITY OF SALINA Saline County, Kansas WATER At,'1) SEí\fAGE FUND COMPARATIVE OPERATING EXPENSES STATEMENT Schedule 19 1972 December 31, (Over) Under 1972 1971 1971 $ .62 $ 2.34.35 $ 233.73 2,266.39 4,597.21 2,330.82 1,893.16 1,840.32 (52.84) 2,268.80 1,917.60 (351.20) 52.5l¡, 101. 08 48.54 564.97 1,012.24 l¡,47 . 27 7,046.48 9,702.80 2,656.32 22,516.56 21,527.76 (988.80) 42,726.06 43, 13 7. 22 411. 16 15,736.00 14,016.00 (1,720.00) 3,460.62 3,797.68 337.06 44.96 141. 63 96.67 84,815.7¿t 99,515.66 14,699.92 9,068.18 6,550. 72 (2,517.46) 327.92 302.88 (25.04) 3,0l¡3.20 3,128.00 84.80 6,885.27 7,127.22 241.95 2,435.42 2,259.75 (175.67) 191,059.93 201,504.52 10,4l¡.4.59 14,027.36 13,339.71 (687.65) 26,309.56 25,909.61 (399.95) 5,361. 72 9,245.85 3,884. 13 353.23 396.20 42.97 47.85 108.21 60.36 1,175.51 1,130.60 (44.91) 514. 10 564.02 49.92 179.84 99.90 (79 . 94 ) 47,969.17 50,794.10 2,824.93 WATER SUPPLY EXPENSES Maintenance - Well pumps and equipment Well power Well house signals River intake power Maintenance - Building and grounds Maintenance - River basin SOFTENING AJ.'ID TREATI1ENT EXPENSES Supervision Salaries Electric power Gas service Building operating supplies Chemicals Maintenance - Equipment Maintenance - Buildings Electricity - Calcium plant Gas - Calcium plant Supplies - Calcium plant PUMPING EXPENSES Supervision Salaries Electric power Gas service Lubricants Building operating supplies Maintenance - Electrical equipment and pumps Maintenance - Station building and grounds 52 THE CITY OF SALINA Saline County, Kansas WATER AND SEWAGE FUND COMPARATIVE OPERATING EXPENSES STATE£.ŒNT Schedule 19 (Cont'd.) December 31, 1972 1971 1972 (Over) Under 1971 DISTRIBUTION EXPENSES Supervision Salaries Meter maintenance salaries Meter maintenance supplies Vehicle and equipment expense Tapping supplies Maintenance - Distribution mains Maintenance - Elevated tanks Maintenance - Reservoirs Maintenance - Hydrants Miscellaneous materials and labor $ 8,125.76 $ 7,829 .l¡.6 $ (296.30) 38,577.86 43,869.94 5,292.08 12,865.68 12,265.74 (599.94) 308.90 1,375.27 1,066.37 6,851.40 7,520.77 669.37 5 , 891. 24 2,399.82 (3 ,491. 42) 4,253.86 5,672.44 1,418.58 778.46 258.94 (519.52) ~'55. 00 455.00 441. 00 ~.34. 65 (6.35) 2,044.23 2,Q89.54 45.31 80,138.39 84,171.57 4,033. 18 CUSTOMERS! ACCOUNTING AND COLLECTION EXPENSES Office salaries Servicemen and meter readers salaries Servicemen and meter readers supplies Collection stations Maintenance - Office equipment Office supplies Vehicle expense Postage 49,199.54 47,052.82 (2,146. 72) 47,431. 99 44,920.75 (2,511.24) 470.93 390.87 (80.06) 1,807.00 1,814.55 7.55 1 , 814. 07 2,324.37 510.30 2,706.49 3,474.53 768.04 3,154.79 2,727.17 (427.62) 12,466.57 12,096.55 (370.02) 119,051.38 114,801.61 ( 4 , 249. 77) 13,752.00 13 , 152. 00 (600.00) 5,332.44 5,208.00 (124.44) 3,381.25 3,512.85 131. 60 227.51 586.88 359.37 675.00 675.00 19,689.31 19,264.89 (424.42) 7,009.99 7,298.80 288.81 954.77 1,165.58 210.81 ADMINISTRATIVE AND GENERAL EXPENSES Supervision Salaries Telephone expense Office supplies Special engineering Social security Insurance Sales tax 53 THE CITY OF SALINA Saline County, Kansas WATER AND SEWAGE FUND COMPARATIVE OPERATING EXPENSES STATEMm~T Schedule 19 (Contld.) ADMnnSTRATIVE AND GENERAL EXPENSES (Con t 1 d. ) Property taxes Accounts charged off Long and short cash Employees' retirement Accident insurance Auditing expense Contracting service Organizational dues and memberships Office maintenance and utilities Service performed - Other departments Car mileage and travel expenses SffiiAGE TREA1~T AND COLLECTION EXPENSES Supervision Salaries Electric poHer Gas service Plant operating supplies Maintenance - Equipment Maintenance - Buildings and grounds Maintenance - Pumping stations Maintenance - Sanitary sewers Vehicle expense TOTAL OPERATING EXPENSES December 3h- 1972 1971 1972 (Over) Under 1971 $ 35,000.00 $ 30,000.00 $ (5,000.00) 843. 13 636.63 (206.50) 6.44 63.62 57.18 20,918.77 18,549.48 (2,369.29) 15,695.10 16,127.99 432.89 3,120.00 4,000.00 880.00 3,822.85 2,933.04 (889.81) 733.29 718.53 (14.76) 6,900.00 6,900.00 16,650.00 15,519.00 (1,131. 00) 1,159.96 938.45 (221.51) 155,8n.8l 147 , 250. 74 (8,621.07) 34,819.72 39,860.31 5 , Qlt.O. 59 70,415.92 70,859.21 443.29 26,800.20 25,055.69 (1,744.51) 3,378.05 3,156.22 (221. 83) 872.04 194.68 (677.36) 6,894.82 5,429.01 (1,465.81) 524. 13 593.99 69.86 4,931.22 6,583.72 1,652.50 2,221. 50 2,455.lt9 233.99 6,235.10 6,732.40 497.30 157,092.70 160,920.72 3,828.02 $758,229.86 $769,146.06 $ 10,916.20 5L~ THE CITY OF SALINA Saline County, Kansas RECEIPTS, EXPENDITURES AND FUND BALANCE January 1 to December 31, 1972 WATER AND SEWAGE FUND CONSOLIDATED Schedule 20 Total Receipts and Beginning Fund Balance Water and Bond and Sewage Interest Fund Reserve $ 13,045.62 $104,349.65 630,858.30 384,634.35 1,579.30 12,171.37 3,183.45 212,245.73 39,502.36 213,770.39 891. 03 1,298,111.51 3l8,120.0l¡, 7,046.48 191,059.93 47,969.17 80,138,,39 119,051..38 155,871..81 157,092..70 212,000..00 213,770.. 39 125,000.00 88,495.00 275.39 29,803.30 16,122.34 22,460.00 12,006.76 4,469.30 1,268,861. 95 213,770.39 $ 29,249.56 $104,349.65 Unencumbered Fund Balance, January 1, 1972 Receipts Water Sewage Miscellaneous Tapping service Service charge - Sanitation Sanitation fees Interest on investments Refunds and miscellaneous Transfer from Water and Sewage Adjustment prior years encumbrances Expenditures Water supply expense Softening and treatment expense Pumping expenses Distribution expense Customer accounting and collections Administrative and general expense Sewage treatment expense Cash remitted to Sanitation Fund Transfer to Bond and Interest Reserve Bond principa 1 Bond interest Postage and con@ission Digester repair Capital expenditures Sales tax Customer deposit refunds Inventory Miscellaneous Total Expenditures Unencumbered Fund Balance, December 31, 1972 55. Bond Reserve $424,331. 93 19,395.00 443,726.93 $443,726.93 THE CITY OF SALINA Saline County, Kansas RECEIPTS, EXPENDITURES AND FUND BALANCE January 1 to December 31, 1972 WATER AND Sm~AGE FUND CONSOLIDATED Depreciation and Emergency Reserve $185,905.41 8,697.50 194,602.91 19,741. 95 19,741. 95 $174,860.96 Extension and Bond Retirement Reserve $106,273.23 733.52 3,847.50 110,854.25 52,211. 02 52 ,211. 02 $ 58, 6t}3. 23 Eliminations Debit Credi~ $ $ 213,770.39 213,770.39 $213,770.39 ~213,770,39 Schedule 20 (Cont I d.) Consolidated Balance $ 833,905.84 630,858.30 38¿~, 634.35 2,312.82 12,171.37 3,183.45 212,245.73 31,940.00 39,502.36 891. 03- 2,151,645.25 7 ) 046.4,8 191,059.93 47,969.17 80,138.39 119,051. 38 155,871.81 157,092.70 212,000.00 125,000.00 88,495.00 275.39 19,741. 95 82,014.32 16,122.34 22,460.00 12,006.76 4,469.30 1,340,814.92 $ 810,830.33 56. THE CITY OF SALINA Saline County, Kansas WATER AND SEt\TAGE FUND COMPARISON OF RESERVE BALANCES WITH ORDINANCE REQUIRIWŒNTS December 31, 1972 Scbedule 2] Reserve Balances, January 1, 1972 Depreciation Extension Bond and and and Bond Interest Bond Emergency Retirement Reserve Reserve Reserve Reserve $101+,349.65 $424,331. 93 $185,905.41 $106,273.23 213,770.39 19,395.00 8,697.50 3,847.5C 318,120.04 443,726.93 194,602.91 no, 120. 73 213,770.39 19, 7l¡.1. 95 51 ,477.50 101+,349.65 443,726.93 174,860.96 58,643.23 Add Transfers to reserves - 1972 Interest on investments Deduct Bond principal and interest - 1972 Improvements Reserve Balances, December 31, 1972 Reserve Requirements, December 31, 1972 Bond and Interest Reserve Bond principal - 5/12 of principal due August 1, 1972 - $125,000.00 Bond interest - 5/6 of interest due February 1, 1973 - $42,216.25 52,083.30 35,180.20 Bond Reserve 300,000.00 Depreciation and Emergency Reserve Total Reserve Requirements ~L263.50 300,000.00 125,000.00 125,000.00 Excess Actual Reserve Balances over Reserve Requirements $ 17 ,086.15 $143,726.93 i..49,860.96 $ 58,643.23 Rate Requirement - per Ordinance Debt Service - 1972 135% of Debt Service $213,770.39 $288,590.03 Net Income before Interest Deduction Income Deficiency $276,709.03 $ 11,881. 00 57. THE CITY OF SALINA Saline County, Kansas WATER AND SEVJAGE FUND .CO}WARATIVE PT~T AND PROPERTY STAT~ŒNT Schedule 22 FURNITURE AND FIXTURES PLANT, MAINS, EQUIPMENT AND OTHER PROPERTY Distribution Manholes Cast iron mains Hydrants Valves Stand pipe Sunset stand pipe Meters Water Supply Real estate Pump houses Wells Well pumps Flow lines Pumping Stations Real estate Improvements Pump house Reservoirs Pumps Venture meters Suction lines Water softener equipment River intake pump and water treat- ment - basin Gypsum Hill water tower High service pump and appurtenance Water supply improvements Underground reservoir Land - Underground reservoir basins December 31, 1972 1971 Increase or (Decrease) $ 71, 521.~ $ 70,632.13 $ 889.25 $ 55,168.02 $ 55,168.02 $ 1,909,995.76 1,909,995.76 169,742.96 165,977 . 52 3,765.44 224,459.54 224,459.54 60,914.36 60,914.36 101,303.31 101,303.31 366,137.34 354,514.64 11,622.70 2 ,887,721. 29 2,872,333.15 15,388.14 5,347.50 5,347.50 22,000.47 22,000.47 203,576.90 203,576.90 35,975.37 34,863.27 1,112.10 47,824.04 47 ,824. 04 314 , 724.28 313,612.18 1,112.10 16,532.86 16,532.86 3,580.L~0 3,580.40 18,976.15 18,976.15 28,545.49 28,,545.49 36,601. 41 36,,601. 41 6,185.44 6,185.44 15,186.88 15,186.88 1,103,021. 72 1,103,021. 72 251,180.45 251,180.45 124,802.70 124,802.70 36,654.09 36,654.09 16,190.07 16,190.07 183,638.82 183,638.82 21,626.19 21,626.19 1,862,722.67 1,862,722.67 58. THE CITY OF SALINA Saline County, Kansas WATER Al\TD SEWAGE FUND COMPARATIVE PLANT AND PROPERTY STATEMENT Schedule 22 (Con t I d. ) December 31, 1972 1971 Increase or (Decrease) PLANT, MAINS, EQUIPMENT AND OTHER PROPERTY (Cont'd.) General Equipment Trucks and compressors Laboratory equipment Storage building Chlorinator equipment Water office improvements Se\Vage Plant Sewage plant and equipment Sewage lines $ 124,628.09 $ 123,959.09 $ 669.00 8,609.06 8,609.06 13 , 072. 04 13 , 072 . 04 14,836.34 ll¡ ,836.34 8,500.59 8,116.44 384.15 169,646.12 168,592.97 1,053.15 600,000.00 600,000.00 300,823.75 300,823.75 900,823.75 90J,823.75 Expenditures from Water and Revenue Bond Proceeds Sewage plant improvements Sewage truck lines Addition to softening and plant Key Acres \Vater tower Miscellaneous Sewage treatment 812,916.26 812,916.26 542,913.63 542,913.63 494,219.18 493,449.80 769.38 123,457.85 123,457.85 1,144,229.42 1,082,160.64 62,068.78 3,117,736.34 3,054,898.18 62,838.16 9,253,374.45 9 , 172, 982. 90 80,391.55 $9,324,895.83 $ 9,243,,615.03 $81,280.80 TOTAL PLANT, MAINS, EQUIPMENT AND OTHER PROPERTY TOTAL PLANT AND PROPERTY 59. STATE OF KANSAS CITY A UD IT Q DES TI 0 NN AIftE City of Salina , Kansas PREPARED By AUDITOR OF STATE May, 1971 It is requested that the following questions, together with their answers, be filed with the Auditor of State as a part of each report upon audits of cities, At the option of the auditor, these questions and answers may be included with copies of audit reports filed with the governing body and county attorney. In either case, if the answer to any question indicates a statutory violation or improper accounting procedure, the matter should be fully discussed in the text of the audit report. If proper answer to any question cannot be made in a few words, or if discussion or explanation seems desirable, please include such comments in text of re- port and insert reference to page number in questionnaire answer blank. (This form may be incorporated into the report or the questions find answers typed in the accountant's report. If typed, questions not applicable to a particular city may be omitted and the words "not applicable" inserted after the question number.) GENERAL 1. Were all inter-fund transactions made upon statutory authority? Yes 2. Do the minutes contain adequate record of the proceedings of the governing body? Yes 3. Were the minutes properly approved by the governing body? Yes 4. Were the directives of the governing body perfonned? Yes 5. Were depositories designated for all city officials receiving public moneys? Yes 6. Were all public moneys deposited in designated depositories? Yes 7. Are bank deposits of all city officials adequately secured? 8. Did the governing body approve all collateral security and personal bonds furnished to secure deposits?- Yes Yes 9. Are fidelity bonds and insurance policies properly fì.led? Yes 10. Were all investments made in accordance with statutory provisions? Yes 11. Were the proceeds from City obligations expended for authorized purposes? Yes 12. Were sinking or reserve funds created and used in accordance with statutory provisions? Yes 13. Were claims itemized, internally audited and approved as provided by law? Yes 14. Did the governing body pass appropriation ordinances? Yes 15. Were expenditures from any City funds made in violation of the budget law? No 16. Were expenditures from any City funds made in violation of the cash basis law? No 17. Was there an inventory of public personal property on file? Yes 18. Are there lease-rental or extended contracts in force? Yes, accounting machine leased on month-to-month basis 19. List officers or employees who received compensation in excess of legal authorization. (List shall include amounts received for personal services or unauthorized mileage.) None 20. List officers who maintained an unauthorized petty cash fund. None 21. List officers who made miscellaneous purchases or allowances from current collections.------R°ne 22. List officers who failed to furnish required surety bond. None CITY CLERK 23. List required forms which are not being properly used. None 24. Did Clerk maintain a fund ledger? Yes 25. Did Clerk maintain an adequate record of fund encumbrances for all City funds? Yes 26. Did Clerk maintain budget appropriation accounts? Yes 27. Did Clerk reconcile fiscal agency balance with outstanding matured bonds and coupons? Yes 28. Wcre all unpaid special assessments certified to the County Clerk to be placed on the tax roll? Yes 29. Did banks furnish Clerk monthly statements of daily balances? Yes CITY TREASURER 30. List required forms which are not being properly used. None 31. Did the Treasurer make disbursements of City funds WiÙlout properly signed warrants or warrant checks? No 32, Did Ùle City Treasurer maintain records independently of those maintained by the City Clerk? Yes 33. \Vere there frequent reconciliations between the City Treasurer and the City Clerk? Yes 34. Did the Treasurer maintain a chronological record of collateral securities pledged to secure deposits? Yes 35. Did the City Treasurer pay over to Library Treasurer all funds collected, within budget appropriation, for the maintenance of such public library? Yes 36. Did the City Treasurer publish quarterly reports as required by statute? Yes 33-8816-5-20-78.79 UTILITIES 31. What Utilities were owned or operated by the City? Water and Sewage Department 38. List required utility forms which are not being properly used. None Yes 39. Were operations of the Utilities budgeted? 40. Were transfers of utility surpluses anticipated in the current budget? Yes 41. Were there utility revenue bonds outstanding? Yes 42. Were utility fund transfers made in compliance with statutory provisions? Yes 43. Was petty cash fund confined to statutory use? Yes Yes 44. Were charges for utility services in accordance with rates fixed by ordinance? 45. Was a customers' control account properly maintained? Yes Yes 46. Did the balance in the customers' deposit fund equal the amount of deposits in effect? 47. Was interest credited on deposits annually as required by statute? No - Interest paid at date of withdrawa 1 REQUIRED STATEMENTS 48. Comparison of Cash Balances with Encumbrances, . , . . , . . , , . . . . . , . . . . . . . . . . . . . . , . 49. Statement of Revenue, Estimated and Actual-by item, by fund, differences stated. .. . 50. Statement of Expenditure Compared With Appropriations-by item, by fund, differ- ences stated-Reflect Reimbursed Expense Adjustments, if any, . . . . . . . . . , . . . , . . . . . , . 51. Statement of Revenue and Expenditure for Non-budgeted Funds-by item, by fund. 52. Class:ifìed Statement of Receipts, Disbursements and Balances of Cash, Composition of Ending Cash Balance,....,....................".....,.,............'"""..". 53. Statement of Police Court-Receipts and Disbursements, , . . , . . . . . . . . . . . . . . . . . . . . . . . 54. Summary Statement of Bonds of Indebtedness, Temporary Notes, and No-fund Warrants, 55. Reconcilement of Fiscal Agency Balance. Identify Unredeemed Matured Bonds and Coupons .,.........,.,......,..................."..,........."".""'.."". 56. Schedule Summarizing Insurance on City Property, , ,..,..,................. . 57. Schedule of Fidelity Bonds of Elective and Appointive Officers. . . . . . .. "".""'" Reference Schedule 1 Schedules 4 and 5 Schedules 6 and 7 Schedule 8 Schedule 2 Schedule 15 Schedule 9 Schedule 10 Schedule 11 Schedule 12 58. Schedule of Investments by Funds...............,.........................,...... 59. Comparison of Depository Security with Balances on Deposit. . . . . . . . . . . . . . . . . . . . . . . 60. Schedule of Audit Adjustments,...........,....".".,....................""'" 61. Other Public Activities-Refer to General Provisions, Section 1-19. . . . . . . . . . . . . . . . . . . 62. Exceptions noted in viewing all claim vouchers.,..,.. """""""""""""'" 63. Income and expense statement of municipal utilities; \Vater """""""""""""""""""""""""""................ Electric """"""""""""'..............,..........,.....,............ Gas ...................................................,.................... 33.8816.5-20.78.79 ~~ S.71.2M Schedule 13 Schedule 14 None None Schedule 17 None None STATE OF KANSAS AUDITOR'S QUESTIONNAIRE City of Sa lina PREPARED By AUDITOR OF STATE May, 1971 ) Kansas It is requested that the following questions, together with specific answers, be filed with the Auditor of State as a part of each city audit report. If the auditor finds it necessary to qualify his "yes" or "no" answers, he shall make appropriate comment. 1. Were all statutory violations discovered cited in the audit report? Yes 2. Did the county attorney's copy of the audit report include the audit questionnaire? Yes 3. Will the working papers for this report be accessible, for a reasonable length of time, for investigation upon direction of the State Municipal Accounting Board? Yes 4. If the author's statement is qualified, was full disclosure of cause cited in the audit report? Yes 5. Were audit adjustments placed of record during the course of the examination? Yes 6. Was all cash on hand accounted for as required by Regulation 1-12 of the Audit Program? Yes 7. Was all cash in banks accounted for as required by Regulation 1-14 of the Audit Program? Yes 8. Was all revenue accounted for as required by Regulation 1-17 of the Audit Program? Yes 9. Were all expenditures accounted for as required by Regulation 1-18 of the Audit Program? Yes 10. Was all income from investments accounted for and credited to proper funds? Yes 11. Were confirmations obtained covering federal and state grants, subsidies, and apportionments? Yes 12. List all boards, commissions, departments, or subdivisions of City not audited, giving reasons for their omis- sion. Firemen's Relief Association. MuniciQal Band Board, The Saline County-City Building Authority, Joint City-County Board of Health, Salina Airport Authority 13. Did you develop a reconcilement of reported collections with credits to customers' accounts? Yes 14. Approximately what percentage of charges to customers' accounts were test-checked by re-computation of billings from service rates applied to quantities as shown by the original meter reading slip? 5% 15. Were fees collected by the city librarian deposited with the treasurer of the library board? N/A 16. 'Were all expenditures for the library made on order of the library board? N/A 17. Were funds of the firemen's relief association invested or disbursed for authorized purposes? N/A 18. Were all disbursements from the band fund made in accordance with the terms of a written contract with the band? Yes