Audit - 1951
CITY OF S'-L1:tf.\. KlNSAS
..
, FINUnT&T. ~Rt
COYeriu: the Fen". hall
JanuarY 1.. 1951 to Deceaber 31.. 1251
Do.. Turner
CERTIFIED pu~T.T C ACOCXJNTAN!
tUT.TD. 1l:..~q
Exhibit IIAII
Exhibit IIBII
Exhibit lie-
Exhibit 11])11
Exhibit IIEII
Exhibit lip
Exhibit IIG.
Exhibit nHIl
Exhibit ItIII
Exhibi t It JII
Exhibit lip
Exhibi t ItVt
Exhibit liMO
Exhibi t "NIt
Exhibit "Oft
Exhi.bi t Itpt
Schedule II 1 It
CITY OF SALINA. KANS~
!I~~!
Page
Numbers
Comments
1..18
Summary Statement or Receipts, Disbursements, Lia~blliti&s
and Balances or Cash and Investments 19
ComParison of Actual Receipts with Budget 20
,- - - .. _. >.
Statement of Expenditures ComPared with .lPPl'opriationa 21
Cash in Custody of C1 ty Treasurer 22
Investments in Custody of City Treasurer 23-24
." - -
Slmm1ary arid RecOnciliation of TaX Roll for 1950 '
sno'fiiDgTa.:tes Assessed and Oollected by the Oou.uty
Treasurer and Uncollected Balances 2'
Statement of Taxes Received from Oou11ty Trea.surer
ShowiDg Years or Assessment and Distribution to Funds
on Basis or Assessment 26
Clerk of the City Court - Statement of Receipts,
Disbursements and Balances of Cash 27
Summ.ary of Police Court Records 28
Summary or Re cords of City Building Inspe ctor 29
Comparisons of Depository Bonds and Balances of Deposits 30
Fidelity Bonds in Force 31
Insurance in Force 32
Accounts Receivable 33
Statement of Bonded Indebtedness 34
Statement Showing Balances and Changes in Temporar;y
Note Indebtedness During 1951 35-36
General Operating Fund, statement of Receipts, Exp=mditures,
Liabili ties and Balances Yl
Schedule ltl_pB General Operating Fund - Detail of Expenditures _
Waste Colleotion and Disposal
Sohedule Itl_q" General Operating Fund - Detail of Expenditures _
Sewage Disposal
Schedule Itl-r" General Operating Fund - Detail of Expenditures _
Street Lighting
CITY OF S'ALINA, KANSAS
I ! ~ ~! (Contfdo)
Page
NwIlber~
55
56
57
Sehedul.e .'I-slt General Operating Fund .. Detail of Expenditures ..
Traffic and Parking Control
58
Sehedule III-tit General Operating Fund .. Detail of Expenditures ..
.Airport Department
59
Schedule Itl_ult General Operating Fund .. Detail of Expenditures ..
S1ri mlll~ ~g Pools
Schedule 1t21t
Schedule 1l31t
Sohedul.e It 4ft
Schedule II 51t
Schedule It&t
Schedule -71t
Schedule DSII
Schedule -9ft
Schedule -loa
60
Memorial Hall Fund - Receipts, Disbursements, Liabilities,
and Balances
61
General and Special Improvement Fund .. Receipts,
Disbursements and Balances
62
General Improvement Fund .. Receipts, Disbursements,
Liabilities and Balances
6.3
Cemetery-Fund .. Receipts, Disbursements, Liabilities,
and Balances
64
Public Health Nursing Fund .. Receipts, Disbursemgnts,
and Ba1a.nCQs
65
66
67
Band Fund .. Receipt~l_ Disbursements ~ :Balances
-~ - .
Library Fund .. Receipts, Disbursements and Balances
--._~_.-..--~._._..- -~~,"'~~'-'_.. - ..- --- - ----' . -'~---_.._~"- ..... -
- .
BindweedColl'troJ. Fund -Receipts, Disbursements,
Liablli'ti6s, and Balances
Trust and Agency Funds .. Receipts, Disbursements and
Balances of Cash
68
69
Schedule -IOwA- Firemen's Pension Fund .. Receipts, Disbursements and
Balances 70
Schedule II1O-B1t Police Relief and Pension Fund. .. Receipts, Disbursements,
and Balances 71
_..
OITYOFSALINA.KANS4S
1 ! ~ ~ ! (Conttd.)
Schedule Illill Industrial Deve10pnent Fund - Receipts, Disbursements,
and Balances 72
Fage
Numbers
Schedule 111211 Bond and Interest Fund - Receipts, Disbursements and
Ba.ls.nces 73
Schedule .138; Waterworks Department Fund ... Receipts, Disbursements and
Balances 74-75
Schedule .14" Construction Fund - Receipts, Disbursements ami Balances 76
Schedule "'15" Material Stores ... Receipts, Disbursements and Balances 77
Schedule 1116- Veterans Housing ... Receipts, Disbursements and Balances 78
. ,
Schedule 1117- Cirll Def'ense Fund - Receipts~ Disbursements and Balances 79
Schedule "lSlt Street Machinery Fund ... Receipts, Disbursements: and
Balances 80
Schedule .1911 Clearing Acoounts ... Receipts, Disbursements and. Balances 81
Schedule 1t2ott Cash in CuStody of' Oi. ty Treasurer and Summary Reconciliation
of Bank Balances '" December 31, 1951 82
Schedule 1t2Q..Alt Outstanding Checks - December 31, 1951
83-84
Schedule 1t2111 Cash in the Custody of the Clerk of the City Cot1rt ...
W. J. Broom '" De~mber 31,1951 85
Schedule 1t22- Reeoncillation or Fiscal Agency Accounts _ Outstanding
Bonds and Interest Coupons 86
WATERWORKS DEFARTMENT
Comments
87-91
Exhibl t · AIt
Waterworks Department Fund - Balance Sheet ...
December 31, 1951
Profit and Loss Statement... Year Ended December 31, 1951
-<0 ._ ...
92
93
Exhibit ItB-
Schedule "III
Opere:t1ngCOsts ","Year Ended December 31, 1951 with
Comparison 1d th 1950
94
Schedule 1121t
Plant ahd. Property Acoounts - Jazm.ary 1, 1951 and
December 31, 1951
95
$e)i"8, Kansas
~ 24, 1952
-To The Jlqor and
The Board of City Comd.ssloners
Salina, Kansas.
GentleaeJu
Pursuant to year instructions we haft _de an audit of the
books aDd recorda of the
C1 ty ot Sel i l'Ia, lanaas
COV'ering the year ended December 31, 1951. and now subld. t our report
thereon. A separate section at the back ot this report presents
comments, exhibits and schedules cO'leriDg the operatiDg results of
the Waterworks Department during the year UDder reviewo
BcmE OF fHE .ltJDIi
The aud1 t was perfo1'll8d b accordanoe with the general and
specit:lc requirements of the 18"t.. Standard Audit Program approved by
the State lIuD1c1pal ACCCRtDting Board, November 31, 1935, and a8 revised
1949, and included aD. eT8l11i~at1on of the 1'8arods of all City Otfioeo aDd
Officers exeept the JIun1c11*l Band Board, the JUblic Libl"a1'7 Board and
the JUbU.c lfurs1rJg Association, which Boards receive moDeY appropriated
by the Citr bo.t have exclusive control over the disbarsements of both
the amounts appropriated to them by the City and other monel wl11ch thel
~ 1'8oe1ve. lre were not authorized to audit their activities and DO
report 1s beiDg rendered on them.
~
CDfBIQ:li
The following COIIIlents are presented for ,~ intonation;
SUL4MARY STATEMENT OF RECEIPl'S. DI~.MENTS. IJ~RIL11'IES ~
R.& TllITOES OF CASH AND INVES'1'MENrS - EIHIIg:1' "A"
Tbia eXh1b1 t shows fUnd ce.ah and UDenC\1llbered balances at the
beg1rmjng and end of the )"ear together with receipts and Budget Charges,
dur1Dg the year.
The OOIIlposi tion .t the total 1\mds in . the hands of .l;be Ci t1 Treasurer
are presented at the foot of the exhibit. The cash receipts and disbursements
together 1I1th the Decellber 3~, ~9'~ bank balances are shown in Exhibit _])II.
The detai.l of iDcreaMa and decreases in the Fund Inftstment Accounts are
gi"f'8D in Exhibit ilEa.
~MPABISON OF AClUAL BECEIPlS nTH BUOOEi' - EXHIlQ:1~ liB"
This exhibit presents a cOIlpar!son of actual receipta with the
anticipated receipts for each fund together with 8JIl0Wlts ot exceas or
deticienq in receipts as collpe,red with the budget. Actual re,ceipta ..re
Ilore than anUc1pated receipts by $44.382.67.
STI3EMENT OF EXPENDITURES OOIIPARED lQJ'H
jJ'IlR()pFJ aTIORS _ J:YH]'Blf'.. (J'
Th1a statement aeta' forth the diabursell8llta oharge4 against each
fund and cGIlpar1son 1I1th the ~9Sl Budget figures.
~BIT aDIt
. >
Exhibit -Da shows a Reoonc1lement of the l.eoeipl;a, Disbursements,
aDd Ralanoea ot the Git)" Treasurer.
SCEElXJlU. ~ !O19 nGUJ~Y.E
The" schedules .ettorth the detailed re,ceipt8, ~t Obarges
aDd begillw>>g and ending balances b7 fUnds tor the)"earWlder audit. .&
coapar1son ot actual receipts aDd Budget charges with BuGge'tar7 8JIOW1t8 is
shown tor all tands included in the Budget.
.'3
Salaries paid to officers and regular ..ployees dur1ng the year 1951
were tound to be in accordance 1d.th the rates specified by ordinances and the
lbd. tations prescribed by the Statutes.
GEHER&L OPERATING FUND . SCIjEOOIE -1- and ~.. to -l-u.
Disbursements or the General Operating Fund iDcreased by 14J.,252.22.
The 1951 Consolidated Fund receipts were not classified under the
various departments used in 1951.
The tollowing ~ compares the variou.s General O)lerat1ng FuDd
departmental Disbursements tor the 19511d.th those ~or the preceec1.iDg ,..ar
8S nearly' as possible allowing for changes II&de in aD8.lJ'siso
1m
99D8~dated Funds
General Flm.d8
'......,..,strative and Finance $ 35,939.59
Qity Court, Department 8,2(11.88
Polio. Depe.rtillent 92,409.00
BniJdiJ1g Department 8,855.71
EDgineering Depe.rtaent 17,6l2.59
IWJt Inspection Health Dept. 6,923.24
Legal Department 5,558.18
ParkiDg lleter DePartment 15,325023
Gerbe.ge and Rubbish Be.oval Depto 8?,802.64
SelflP Disposal Fund ,26, 6J.a 008 ,
Fire DePJ,1"teent 106,290.6.4-
Park DeJV1;ment 43, 365.'rl
Water, Light, Beat & Power Fund 22,8.37.10
tirpert Fund, 3,516.68
~et, Alley aDd Sewer i\md 78,636.34
Puh110 H~alth m:6f11 ;60"".,' ,
Total. . J ==_ 50~ ~ .'
1950
Bud8et GhllNeI
t 43,699.43
6,915.89
84,034.68
4,99'l.lO
1'1,564.52
10,741025
5,666072
26,898 .:zl
82,678020
17,249.33
91, SS'l.s2
36,965.ll
28,86.108'1
3,2'78.38
72,114098
-
tS33.253.55
Increase
(Decre,S6 )
$(7,759.84)
1,291.99
8,374.32
3,858.61
48.(f1
(3,818 e01l
( 108.54
(11,5'73.04
5,124.44-
9,368.75
14,702.82
6,400.16
(6,024.77)
238.30
6,521036
~:~:~
4
During the ,-ear the Gity collected $29,.305.15 f'rom lioenses, tees and
permits, an ct.cresse ot $4,070.84 under the, amount colleoted in 19500 Schedule
.]....A., pres.nts the classification ot the Yarious tees, licenses aDd permits aDd
COJllpares t.h8. to the badgetary es1;1maws. '
Franchise Ordinances in .tlect during the 19&r _re e:q.i ~d. In
.ach case receipts were tound to be in accordance with 'the.ord1manoes aDd
franchise agree.nu. The aIlO1lD.t due trom the laDsas Power and Light Coml'alO'
for the last nine IlOntha ot 1951 amounting to $9,382.27 tor Gas aDd $26,454.26
tor Electric hanohis. were :N09i...ed b)r the tit,- in Apr1l1952. This
reoel.....n. is shown in Exhibit lIE...
Pollee Court lines aDd J'orteitures in, the aIlOWlt ot 125,531.00 weN
iaposed dur1Dg the 78U. Thia represents a d.erease or tlt908e28. under 1;be
PJ;-.oe9dlllg ;year. j, statemnt prepared from 1;he Police Coart reoords 18
submitted in Exhibit ~IR, all btlt 12,132.25 of'195.1, t:l.Des weN settled
dur1Dg the ;yearo
Distribution of tbeC1garette Tax was ohe0k8d in the Clount;r
!re&8U1'er'8 reoorda.
Reee1pt;a ot City Court 008. aDd tees UIOWl'Md to $3,'148004
aDd were traoed W the reoords ot the City CoGn aa shown in Exbib1t "P.
GENERAL 0fUA.fDlG FmfD lBPARDEIl!V. DT~~MElllS
!he d.w.ued ctePartMnial expenses are cOapS,nd with the budget
estillates in Sehe4ul. al_BR and turther a.na.lTa1a 1s shown ill Sohedulea
-1-& to 14-.,
Jll pqIl8n'ts were WaGed to the related warraats aDd aU
TOOcherfl ..ere e:r.m11Qcl aDd over 10% in ..bar aDd over JO% 111 UlOWlt, ot 1ihe
d1abu.n.II8IlU were eompe.red with the Touchers. "-0 1rreplarit.1.. were tound.
5
JIEMOBIAL H'IT.T. FUND ... samOOIE .28
A oaparison or the 1951 Rental and Concession receipts with those ot
1950 is shown below.
1950 Rental and Concession
1951 Ren~ aDd Concession
51 Decrease trom 1950
$5,)35.5S
4.436.3,
j 899020
mr.t~T. FUND IN LDiZ OF BOHDS - SCHEOOIE 8).
This f'tmd as oreated in 1946 with the purpose ot levying ourrentl7 for
the C1 t,.. s Share of Improvements made instead ot issueing boDds there~or. Io
Isv,- was _de tor 1951. All receipts were trom deliaquent Ad Valorem Taxes and
no disburs..ents were 11&<18 in 19510 Orad! ts are BOW made to DThe General and
Spec1al Iaprovement Fund".
GENERAL IMPROVEJ4ENTS FUND - s~m 84ft
The income boom this Fund consists of taxes. All tax Receipts were
coJ.1tiri1ed by inspection ot a.:..Hl'tA Oountyts records.
GEl4E':TERY FOND - SOHEDUIE 85"
Verification of Lot and Spaee Sales was _de f'rOll1 the Deed Stubs
aDd checked to the receipts record. 'fhe Burial Record was exaained.
.All Transactions appeared to be in order 0
PUBLIC RRAT11'H NURSIOO ijJND - SOBEOOIE 86-
All noslpta' in this 1\md are trOll Taxes ~ all disbursements
, ,
were _de to the Salima P\1.blie Health Hursiag Assoo1atiouo
BAND FUND .. SaIEDtJIE 87.
Taxes are the oDl1' receipts reoorded in this f'uncl and all disbursements
are aade to the Sa')"" JIIm1cipalBand Board.
TtTARARY FOND .. SCHEOO!EDS.
Taxes C01Ilpr1se~ ,the' oDly receipts to ~. f'uncl and all d1sbnrsements
were _de to the !'ree Publ1c L1~~ BGard ot SaliDa, Kansas.
,BI~~OONrROL :mm - ~OHEOOIE ,.9.
... J-.,,>' ~,'_e..:..~,. _._,""':-#'L.~. :'.' -+.. _,:'....;:.~_..~: " ~,.:-.:.~... ,-"l
.w. fransactions' in this tand apPeared to.bitj.n order.
6
~IWST AND AGENCY FUNDS _ SGHF;OOLE -l()lf
stateIMuta ot receipts, disbursements aDd balances of cash for all
Trust and Agenoy Fuuds are included seParate17 under the above l:lchedul$e
SupportiDg Schedules "10-.\" and -1Q...B1t set forth OOl1lParison of Cash Receipts
and Disbursements with Budget Estimates for the Firements Pensiou Fund and the
PolieelllEln~s Relief and Pension Flmd respeotive1:r. During ~951 the F11"UleUfs
Relief Fund received ~nts to Insurance Retunds in the amount of $S~642059
tor the year ~9Sl, an deONase over 1950 of $344035.
The classit1eation of the Tarious receipts and disbursements of the
Trust and Agency Funds is set forth in a selt..e%planatory manner and it 1s
tel t no turther OOII8ants thereon aft Deeded.
p.._?Ottoul!:.r G.ttent1on is called to the f'aot that the balance ot the
, . ,
Polloe Relief' and Pension Fund as shown on Schedule "10....\" 1M UDder $10,000.00
by $2,620.4.30
IHOOSTRT &L DEVElOPMENT FUND .. SCHF.OOIE -11-
There 1I9N no receipts dUring 1951 and author1z.a di8bw~sements in the
amount at $4,260.00 were made duriDg 1951.
BOND AND INTEREST ]UlfD - ScmmrrR "12-
Receipts of' this Fund include Ad Valorem faxes levied f'or the Pa1Jient
and pr1nci~ and interest as generaJ. bolld issues aDd for the Pa1JBent of prinCipal
aDd iDterest on the O1tyts share of' Speoial Ia~aent Bond Issues. fhe
prooeeds of' special assessment taxes assessed against propert;y owners tor the
owner's share of the cost of' special 1lIlproveaents are also include<i in the
receipts of' this taDd.
w.&r.E1MOmcs DEPARTMENT ..srnmmLE -+3-
!his schedule shows a 8wnmar.r ot the reCeipts aDd, disbursements of
the Waterworks DePartJDeDt, which cleared through the City Treasurer during
the year.
The balanoe shown at the eDd' of the 78ar consists of cash 01117 and
'1
does not Inolude investments owned by the Waterworks Department.. Thes.
investments are listed in detail. on Exhibit iii.. Additional COIDDlellts, exhibits
aDd schedules pertaining ent1rel1' to the Waterworks Department are subdtted
in a separate seotion at the back or this report. It should be noted that
collections by the Waterworks Departaent 011 December 31, 19'1 aIlountiDg t.
$247.2118 not refiected in this tunc1 or on &D1' ot the other :Fund records
at the cloee ot the year. The Cash Fund ot $700.00 Minta1r1ed i.s shown
in the City Clerkl8 Records 0
J. 8UIIlIIa1"Y ot the Waterworks Department's cash and innstments a1;
Deeeabel' J1, 1951la uown be10wa
Cash in Water Retund Acooun\
Cash in the custody ot the City TN4surer - Q~nl.
Investments in the custody' ot the City Treasurer
Cash fund aaiJatained in the Waterworks Department
OftiOl
~~ 172076
126,040.17
US,714.55
Total Cash and Investments'
mNSTRUC'l'ION FUND - SCSJEmTR .1.4-
The Various Construotion :Projeots accounts are grouped UDder this
700000
1245,627 ...
schedule and the reoelpts, disbursements and be.lanoas ot each construction
projeot account as well as the total rece1pts, disbursements and balances
ot all construotion proJeot aocounts are shown therein.
BRIDGE OR STREET BUImI~ nCHTNERY AND
EQUIPMEItT FOND. sGliEOOIE IIW
TraDaters ot 116, OOO~OO were Ilade to this fond during 1951 and
19,905.00 was spent tor lIaohine1"7e
GJJi:AlWlJ ACOOUNTS. SGBEOOIE al9W
A Grou.pi:ag Fund tor ail. ooJieotion 'accounts, labeled .Clearing'l
was established. Inoome tax, Social Security TaX, aDd Sales Tax Collections,
BoDd Depos1ts, and Receipts reoe1Yed in &dYaDoe, are all iDoludeel under this
oategol'Yt See Scheduleal<Jl'.
8
~~ IN THE OOsroDY OF THE CITY TREASuRER .. EXHTBIl' -J)W
Under this Exhibit is shown a S'WIIIIIar7 statell8nt of the Treasurerts
Cash .1 a"oe at the beg1l'ln:1Qg of the year, the receipts and d1sbtirsements
clearing the treasurer1s BaDk A.ccounts during the J'8ar, aDd the, freaaurerts
Cash Balanoe at the close or the Tear.
Schedua -2Q1t shows the reoono1l1at1on or the BaDk Balan..
00Dtiraed to us by the depositories with the Dece.ber 31. 1951 'hAlauC88
on the Tr.&8lJNrc. books. A. 11st ot the OutataJ"d:tog Gheus at 'that date,
1a ..t torth in Scb.aclule -2O..l-.
In accordance with the GUatOJla17 PE'ooedure, tho C11;J'l.J Beob aDd
Records were DOt closed untU a tell' dqs after the close or the )War in ord8Z'
that all receipts and disbursements applicable to 'the year 1951ld.ght be
enwred. The 1952 deposits shewn on 1ih1.s reconc1l1ation (Schedule -2(11)
oonsuted of oollections applioabJ.e to the year 19SJ..
I!IVE.<f'I'ImN'.l'S IN aJS'l'ODY OF THE CITY rRE~~ ..
,mlIBIr ,lip
!his Exhibit sets torth ade.or1pt1on ot the inwstmanta 1a tho
Oaa~ or the O1V Treasurer as at the b$gi""ing aDd closing dates ot the
audi t pariod together with details of the ahaDge in itma.tmsnta ch1r1Dg tho
periedo
Izmtstments in the oustodT ot the Treasurer Oil, Mq 11, .1952 "Z'8
YerUiN b7 1nspect!OIl and ehanps therein duriDg the period from Deoe.bar 31, 19'1
to IIa7 ~'1, 1952 WN Ter1t:led by 118. Interest o.pou on Bona were P1'oper17
a~ted tor aDd the hcoae tr_ 1nve8tmente eOUeoW<< duriDg th&' period ft8
boaoed into the l'eaor4a ot cuh received.
%AX.
fhe01~.share ot the 195Q taX.. coUeotecl b7 the Ooanv Treasurer
_s Waoed into the Tanou Oit,y of ~H~a' J.953. had Tax I.coouau -.11l1ia1oed
em the Neords ot the Sa.11aaCoant,yTre~r.
9
Frca the recorda Ilaintaiaed b7 the Count,. Treasurer and without a
detaUed .Y9-.:Jft8.'tiOn, it appeared that the Ooanty had distributed to the
City it. share ot ~950 Tax La.,.,. Collections together with Collections duriDg
the year on Taxes ....sessed in prior periods, aDd that the.e d1atr1bu.t1oaa
weN _de to the Ci V on the basis ot the tax 1nies for the ,years 1a which
the oollected fpes wer. levied. It ft. datel"llliMd tJaat the City credited
reoeipg boom the County Treasurer to the City I'm1ds OD the ... bas1s.
The COQJ1ty Tnaau.r.rts allocati0D8 OD. Sal.es Tax 1"8s:1&1. to the
OiV appeared to be in aooordaDoe with the statutes.
SUIIMARY J.ND REOONOII.TI'l'TOIl OF 1950 rAl R9LL ~~!D
",~.,
T.mS ~cNren ANDCOWC'l'ED BY THE "OOmm'TllE"~D
OJ) UXOOT.TRG'lEl)B&t.lNl1i'.$ .. EXHIBIT -,.
fh18 .Dib1t sets forth the. origiD&l. \ax roll appl1oab1. to the
City ~ &.11_, as oertit1ecl by the Gowlty Clerk to the State Tax oo-.1ssiOll, is
adjusted tor add1t.1ons to the tax roll, taxes rettmded b7 the County, aDd
taxes remitted to the City, tor the purpose of cieve1op1ng the UlOWlta of
1950 tex.. a.....ed but aot colle.ted b1 the City.
S'l'&'I'IlIiF.N'.r OF 'I'A~ RECEIVED FBOI4 '!'HE ooqTY T~
IHCMDIG WRREft AND DEIJ:tqiElT TlnR AND DmrR:r~IQIf
,,1'0' JUrm'I ON 'A1~g"OF'~~'" ""ExRYRn- -ate
This stateJ;Wua\ show. the total aiaoat.tt~.' reoe1nd b.Y the Gi:tJ
dur1Dg the 7ear 1951 and the ,.ars ill which auchtaxes were 1eYied b1 the
G:1 V 0 The allocat1ou to the Ci t,. Fwads is be.ed on the tax ln7 tor tM
78&rS 1a wbioh. 'the ool1e~d tax.. _~ 1e'r1ect. IncJ.u4ed 111 this eXhibit
18 aD aDalysis ot del1aqueat, aarr8nt, taDgih1e andiDtaDc1ble .taxea reoe1w4.
The iDdiri.dualf'amd .ta__uu or reoe~pU, disOuraell8nts aDd
balanoea of oash ror, tax le"t'J1Dg twada, Sohech11ea -1- to ,-12-, iDclua1ve,
shows the total Ad Valorea Taxes reoeiwd b7 eaoh tax 1.e'97iDg ,t'wado
10
SOIIU&>>V OF A.OOOtJ.NTltG PROg4l~R ~ VERU'IQfTIOJf
OF RECEIPTs DD' DygJmlSF,WNm QFCITI ~RK AKQ ,,*fi tREASURER
ReoeiJJta I The Direotor ot Finance aDd Clerk are the principal collecting
and acoount1Dg ottioerso Allite.. of cash received, exoept taxes aDd
~queJ1t eolleot.1.cms re08ived d1rect:!.y b7 the C1~ Treasurer, are ~8ndled
first b7 the Director of FiDance. The C1V Clerk aDd Q1t,y Treasurer are
prot"ided with atendard tr.lp11oate reGe1pt tOl"lBS J1UIlbered by the priDter and
a reoeipi; is issued tor each iJJ41y1dl,..l ooJ.lect1on _de by these ottioers.
Dur1Dg DeOhlber chpce waa IIaCle troll the oJ.d bauD! book to the 1008e aach1M
Receipts. The Director ot FiDuoe deposita collectiODS made 'through his
ottice OD the average of eft17 two or three da1"s, aDd a te.t check of b1s
recorda 1Dd1cate that his colleotioDS were made intact. and pr_~.
The City Treasurer reports each of his eol1eot1ou s.parato17 ....
the Clerk &Del such coJ.lectioDS are recorded on the Clerkts cash receipts
re.-rd. The City Clerkts records, indicated that the CiV Treasurer had
Pl"OJDP'Ii11 deposited all 8UIIS ot 1lO11e7 CCIIIbg into his banda.
Duplicate of re081pta issued dur1Dg the audit period b7 the
CiV Clerk aDd O:I.t,. Treasurer were traeed into the Clerkfs reoerd ot cash
reelina &Dd the -.theaat1oa1 acCUl'&C)"' ot that reoorcl waa ....r1t1ecl. The
auditor aonUll1Hd'the raDd ~a1t1cat1oa of the receipts .. allown OD the
Olerkte caah reoOrd, tor Ter1t1cat1on ot tuDd d18tr1but1OD aud the
c1aaa1t1oat1oJ1 of reoeipts within the ttm48wu .....st...cb.eobd. IOlltblJ
totala ot tUDd reoa1pta weN traced :rrom the reeeipts record into the fund
ledgero The entries in 'the oash reoe1ptareoord were aleo teat-ehec:ked iBto
the receipts ans.l7sis record, and that reoord was tested as to acoaraq
of totals.
Records of J.1oeDM8:l.aSUed aDd other tQIlabl.e ev1~nce of caah
reee1wd were also traoed iDto theC1.eJ'kCa eaah book. The co1lect:1eD8 ot the
Dire.tor ofn... were tracecl btO the Tre~. BaDk .lCoouDta;
II
Collections of the Treasurer were also traced into his various bank accounts.
The three 10081 banks were approved as depositories by the Goverlling body on
June 19th, 1933.
No cash was on hand in the office ,!f the City Clerk ~t .r~ry 1, 1952
since all cash received was deposited intacto All 1952 deposits upplicab1e to
the year 1951 were entered on the books as at December 31., 1951. Certain
COllections, made in 1951 were applicable to the year 1952 and arEI shown in a
seParate fund called 1952 receipts Paid in advance, and are includ.ed in
.C1earing Accounts"o
Disbursements:
All claim vouchers Paid during the year were examined and test
checks of postings and extensione were madeo Claim Vouchers were test traced
into the C1erkfs ordinance registers, and the fund distributions were all
checked to the Ledger Sheets. The mathematical accuracy or the City Clerkts
warrant registers wre proven and the fund totals of each appropriation
ordinance were traced into the fund ledger. Fostings were test-checked from
the Clerkt s warrant register to the disbursements analysis record eL.nd that
record was test...cheeked to" accuracy or totals.
The City used a warrant form tor making disbursements, which
becomes a check on being aigned by the City Treasurer. The Treasurer uses a
rubber stamp taosimile ot his signature for this purpose. All checks cancelled
during the. year were exami1ledand traced to t~e ap~epr1ation ordinance record.
Fund Led.zer: The C1 ty maintains separate fund accounts :for the lC8.sh and
investments of each City Fund. Postings to the Fund Ledger were tr~lced from
their source into the Fund Ledger, and the Mathelllatical_ accuracy or the Ledger
was proven. Fund Ledger Balances were computed and a total balance was
abstracted :trom that record.
Treasurer's Records:
The Treasurer's reoord of checks issued, and deposits
made, and bank balances is maintained by a bo~eeper in the ortice ot the City
Clerk, as a duplicate of the City C1erkts reoordo
12
nT1!':p1 OF fl!E CITJ ~
~A~NT OJ: REQUftS. DISBUB;mJllE~ DD B~T.&N(ES 0" CASH .. F.XH1Rr~ ...
, .
fh18 exh1b1 t seta torth. the cash balanoes 1n the CllStody of the Clerk
of the City Court, at the beginn1ng and end of the audit perl.od together with
receipts and disbursements during the rear 1951. These figures were taken 11'OIIl
the records ot the O.lerk of the O1t7 Court.
.&. OClIl~lSon of tees on hand and cash balances as elf December 31, 1951,
ia shown at the toot of the statement. .ll1st of the indiv1dua1 case balances
,.t....,;/
are not set forth :lD this report, sinoe it is a part of the CJ.erkts pe1'llaDent
neordB, and 1I8.S Teritied to the Case Ledgera.
RecOI1eiliation of the Cl.erk of the City Goart Gash balanoes at the
FaI'Ilert. National Bank, Salina, laDsas, 1s shown on Sched.u.H -23-. Cancelled
checks were U'e"i fWd tor signature and endorsement. The Clerk of the C1 t7
Coar1; maintains a record of caah received aDd disbursed, a ledger of cases and
monthJ.y reconc1l1at1on of case balances with the CCUlh balanoe80
Ver1tication was IDade by coapar:Lson of cancelled ebecks 111 th
disbursements as recorded, by proof or aonthl3' Peatings by addition, by'
OOIIlpe.r1son of dupl1cate reoeipta to the receipt record, and CIlOlBpar1son ot
such total. with daunts recorded and br test-check of indiv1dualiteDlS to the
8I10\111t recorded, by Ter1t1cation trell the records or reporta of City and
County Off'1cd.als as t. amounts &hen Paid to theIlt by te8~eeking of itell8 of
reoeipts aDd 41sbarsell.ent& to the Dockets aDd to the Case lAtdgers. !he
l)etaU of Gase Balanoes shows 110.62 le.. total. than the amount of cash
on haDd~
~(E . 00UR1' ,J'DES AID FO~
A Police Set.ant acta as colle ctions otf'1oer tor the Judge of the
Pollee Coai-t'. Entries on'the Pollee 'bl.otter show 'the 8Iltnmt of 'the .lppearanoe
Bend deposited; fiDe taposed or other depoaition of the case, fiDe ~ collected
or I*1db7 work, aDd other lDf01'l1a.t1on ,r.gard1Dg the....o :Beceipt8 for fiMs
13
paid are lssud from a duplieate receipt book, the duplicate being rete.i.Md tor
all except still tratf'1e violations, which are entered in total each da70 These
totals were test-checked by addition ot tickets.
Cash, a8 received., in fiRes and Bond Forteitures, :i.8 placed in mmbered
... envelopes which are aOCWll\1lated until the end of each Blotter Page,
when these eDftlopes together with other "JI'I"'I"17 DUIlbered case envelope.
cont-in",,! tiue, workout, parole, dismissal endence, are 't1u'Ded oyer te
the Police Judge who reconoUes the cash and other items with b1.s docket
recorda aDd preparea an aDal7sie thereot which he .w.its to the G1ty Clerk
together with the caah receivecl. SUll fratt10 F1M. are turDed oyer dail7.
the anal.7e1a of fines 1apoeed tor the ,-ear 195~ &ail prepared and
nJaitted b7 the Police Department to the City llenager, was verified aM
found corr.ot. Quarterly reports tiled were correct.
The cash aDal7s1s of cash received by the Pollee Department wast
likewise, fQ\1Dd correct as su1altted.
StJMII&lQ: OF POLICE oow.t RE~~. EDITRI! -.c
Th1e exhibit now the J8.D\1al7 1, ad December 31, 1951 balances
of UDOOllected ftBes b7 the tollowing 18&rs - 1946, 1947, 1948, 1949, and
1950" together with the 1ts1 _11eot10DS, paroles, workoa.ts aDd cliSlll1esals
for each )'ear and gronp or ,-ears.
Ver1t1eat1on was _de b7 test additions ot the duplicate reoeiptf
for sneral _the and cePari80D with oash reported &I1d pd4ejlo the ct"" Clerk,
tor all months. Tests were llade f'rclIl duplicate receipts to the ellftlepes aDd
trca ellft10pes 'to the Pollee Blotter. Pap.~oot1Dgs of tbeJwigea Blotter
. .
was prcwen aod ooapared with the page ~ tor each month. fests ot
aonthl,y tiDes aDd oellect1ons was Il8.de fer the 78&r 1951 trom the Blotter
aDd ocapared with those reported to the City Glerk aDd CI:t;y 1I8~eger.
..my OF 'THE RE~@SOFTHECfP: BUILDD<<a DlSPEyi'OR.. lmn'RIT~t1.
~ .Th18exhibit .ho. aciasa1t1cati~ or'the,cell.cti....~' by 1;be
14
gn11dil\g Inspector together with the reJD1ttances _de to the m.t7 Clerk d\lriDg
the period !rea J&m1&1"7 1, to DeCSllber 31, 1951.
Cash re oeiTed trClll the oollection of fees and issuance of pe1"Si 1;& &8
shown b7 the duplicate receipts, were traced into the Register of Colleotions
-.inte'~ in the Bulld1ng Inapectorts orn.ee, and trC8 that Register to the
JIlOl'1th.17 reports aDd reJd.ttances to the O1t7 Glerk. Fees oharges appear to be
in accordanoe with the rates se~ b7 ordiDaJloes. 09'erPf11JlfJnt was _de in the
amount of $ .13.
ptPARlMU OF DEfOSITORY BONW AND BIT.l!iCES OF ~T .. F.'IlfTBrl' -)tit
Th18 .tate_nt OOI1pareS the balances on deposit as at ])eonaber 31, 1951
with the amounts of depos1to1"1 bonds pledged b7 the baDks as collateral to assure
the paym8Dt of 'these depositso The local banks have pledged United S1iate8
Goveruaent or Kansas llun1c1pal Bonds as collateral tor deposit ot plblic
JIlone78 .
the Governing Body does not appro.e deposito17 bondi, a8 required under
sect.ion 13-2107 of 1943 Suppl8llent. It was ascertained that depos1to17 bonds
pledged by baDk8 tiel adequate17 secure the deposits as at December 31, 1951,
and it appeared that deposits were adeqaate~ secured at all 1;iMs dur1Dg
the ,.ar 0
'.nl'd~Poaito1"7 bonds were conf'1raeel by correspondence with baDb
holdi"€ .... for sateke.p1Dg.
[Dlj:LI!I BONDS IN FORCE · l!fHTBI!c.~"
flMliV Bonds in Force a8 of December 31, 1951 &8 detailed UDder the
ezidb1t _N 1Dape~d aDd checked to the ,status aDd 1948 reneed ~8
,,:-'
- -
te dete1'l\iDe that nch bonds meet atatuto17 requirements a8 to tJP8, aIlOU'
and apprOYal. .Ill Fidelity Bonds except those of the Olerk or the City Coart
and the Jlarshali of the City Court are in oastocl7 of the Gi V GJ.erk aDd Direct..
of nD8"<l8o !"11e bonds of the Olerk Df'the C1t7 Goart and the Marshall of the
Ci t7 Oourt are in custody of the'Co\mt7 Olerka.ls~OY1dedtor' UDder 20..1420
15
a.tId 2Cw204 and 205 c. E. 1935. The bODda ot the Clerk of the QltJ' Court and
the 1la.r8hall of the Ci 1;7 Court are drawn in taYor or the State of Xanaaa rather
than in fanr of the Ci t1 of Sa] i fta. All other. fidelity bondll were drawn in
tavor of the City of ~ 11"e. The liability ot SUrety OoIlpaD1e. on all fidel! ty
bonds was CODt1ztaed b7 oorrespoDdenoe 111 th the Home Oftiee of the Surety
QoapaDies, and it was a.certa.1.Md that each of t:Hse GOIIlpamee was authorized to
do business in the state of tc81'S8S.
IliStJRlNCE IN FORCE .. EXHIBIT "lP
Thi8 exhibit presents a 8UIIII8.r1 statement of the IDSUraDoe coverage
on the var10u properties owud by the 01 ty together with the type of IDsuranOl
thereon. Policies are issued, in IlOst instances, to cover . period of either
three or tift years.
The properties listed 1U1der the headiDg of Ci 1;y Bu11diDgs and
Properties with a total COYerage of $195~140.00 are 1.JlBund by a group of 21
CQIlpaDies with each poliO)' badDg a ninety percent co-insuranoe clause.
The Memorial Hall Building and contents are insured by a group of 2~
coapan!es tor $231.000.00. Each of the polloies in this group contains a
niDety percent oo-illS\1.r&l108 clauaeo
J.irport and Sewage B\1' J d1l'\g Policies carry 80% Oo.dnsuranoe.
Insurance COY8rage on other properties not inaluded, in the above
grou.pe aDd other VJles ot protection are listed UDd.er separa'te17. IDsVUOl
conrage perta:f fti "€ to the waterworka depar1;llent is shown ..parate~ on a
sohedu1e 1a the latter })ar1; of this report also.
It _s ~tend.Ded that all iDsuranee ,COIlpaDie. writing 1nsuranoe on
the O1.tyt. property were authorized 1;0 do busiDess ill the State of lansas.
~!l1'SRECEIVABIE- lffiITRIT ".~
Jaoa.nts due to the ~_. f'Unds of the City as at Deoellber 31, 1951
as d.tel'ldied b7 cur Up11".-tiOll are shOD on this exb1bito )10 iDdepeDdel1t
Y8rit1catioa was II&de, with debtors. this .exh1bit does not incJ.ude updd taxes.
16
.1000llllTS P~WE
Ho separate sohedule has been presented of accounte payable as ther ~
classified by tund8 under Exhibit -J.- 0 The amounts included ISS liabilities
wre deterwd.ned from inapeetion ot the recerds u.1nta1ned b7 'the G1t1 Clerkla
Oftice .
STATEMEN.r OF BONDED ~NESS. ~iT,,"~
This 8tatement presents, in detaU, the bonded bdebtec1Dess ot the
O1tJ ot &.HBA, at December 31, 1950 and December 31, 1951 topther with beD4a
lssued aDd reUnd during 19510 The tollowiDg ls a 8UBa!7 of Bonded
IndebtedDes8 classified 8S to t1P8 .t Bonds _tst8ndiDg, with yearly Maturi t7
totalaa
l~o.ooo.gq ,
Outstanding 19'1 Outstanding
:Deoember 31. 1950 Issued Ret1re.,j .:De08l1ber 31, .19~1
$ 697,000.00 $ eo $ 87,000.00 $ 610.000.00
897,752.29 142,770.1..7 112,422.80 928,099096
t1,594,752.29 tl42,770047tl99,422.80 ~1,538,099096
Spe~ l(2rand
I~:.~' '24,'~1~~9
,158, cn0.47 244,Cf10.47
152,200.00 2)8,:!OO.oo
109,700.00 195,700.00
84,'100000 170,'100000
'12,'100JYJ 158,700.00
71,()OO.oo 1SO,OOOoOO
53,000.00 68,000.00
29,000.00 29,000000
29,000.00 29,000..00
~~:==~ J1,5i:==~
General BODds
Spee1al Improvements
Bonds
Total8
Year
..J5!
1952
1953
1954
1955
1956
1957
1958
1959
1960
1961
l~
8eneral
loDds
$ 16.000.00
86,000.00
86,000.00
86,000000
8~OOOoOO
8~OOO.OO
'19,000000
15,000.00
a.neral Bonds amounti1!g to $610,000.00 aDd tileSpeo1al .
Iaproveaent BODds&1lWDtiDg ~ $~,099.C>>'~~'~1;sta.ndJ.a~ December 31, 1951.
There were no Water Department Bonds O\1tstandiDg at
December 31, 1951.
!he f'ollew.iDg schedule shows 'the Bonded IIldebtAdness outstanding,
at the &lose ot each of' \he last ten years.
17
,
December 31, 1942
1943
1944
1945
1946
1947
1948
1949
1950
1951
Bonded
Indebtedness
$' S64,990009
429,7S0000
309,892035
233,933.28
220,6'3086
70S, 939.1S
1,027,014.09
1,474,094086
1,398,901.43
1,538,099096
POQNOIT.TITION OF THE CITY OF S!T:rn !l&C'.&T.
~HCY .1000UNT'.. SamooIB -2211l
The balanCe showS as unpaid De oember 31, 1951 has been continaed
by the State Aceountanto Can_lled bonds and coupons paid by' the Fiscal
Agency during the year 1951 were caretully eys'Iil'\8d and checked against tu
bond record aDd round to be propar charges.
TEMPORARY lI>n. ,INDEBTEDNESS .. ~~T -pa
This .ta:teDl8nt shows the eaaunt ot Temporary !lCtt;$ Indebtedness owned
b1 the O1t7 at DeoeJllber 3l, 1951. These DOtes will be repaid out ot the
proceeds ot bOlld saleao
IIT~~~ AND ORDINANCES
The' a1m1ws ot the meetings 8ttha governing body dur1Dg the audit
per1~ or<Ufta~". ~ dur1Dg ~ per104 aDd b 1948 nrlaed o1."d1Da11ces
were reviewed tor lIi8.tters pert.,wt"(l to the aud1to ~ Jlimtte. appeared to be
COIIlp1ete aDd in good order.
(jENElW.
,DUr1Dg the course ot the -811d1t,explanatioDSot yar10us ..tters ....re
obtained from ott1oers and employees ot the OI.t1. lie wish 1;0 express oar
appreciation tor the co.eperat1on and assistance or all those with whoa we
oc.e in contact.
~IFI('.A~
.. oerl1.t1 that, 1D ~'epj ~~ o~subJeot 1;0 the toregoiDg ~nts,
18
the aoOOJll~ exhibits and related schedules properly refieot the tinano1al
conditiGll ot the City or Sal.1Ba, Kansas, as at December :n., 1951 and the
reS1llta ot its operations tor the paned from January 1, 1951 to December 31, 1951,
inclusift 0
.0 fUrther cerUty that, subJeot to the comments pe:rtaiJl1oqg to the
Waterworks Department Fund, as shown on the pages bmaediately tollowing
Schedule -2)11 of this repert, the e:xh1blts and schedules pertaiJdDg to the
Waterworks Department Fund correctl1' refiect the financ1a1 conditiOl18 of that
Fund as at December 31, 1951 and the results of the oparatiouls of that
Department tor the period from January 1, 1951 to December 31:, 1951, inclusive.
Respeottull7 Sublaitted
Dewe,. N. Turner
1l7.~/!~l~
De...,. If. 1 er, Licensed
MUnicipal Public Aooountant,
1B eharge l)t aDd ~ot1"'.lT
eagaged on this audit.
.:.:]': \' 19
Exhibit -j,-
~
q&sh'
12-31-51
LiabUitles
12-31-51'
Unac3tilibered
. Gash +
$ 14;378.20
3,993~S2
74~67
276.35
779 ~S9
2l.;.J..7
'66~92
. 649~~
3,2Cfl ~3
9~743~8
12,773.92
59,280;14
126i040~'11
7,7!l.57
$ ',919~5~
2, 657e28
o . ,.o'
84033
o
o
o
o
2,015.52
o
,0.
, 0 ,',
4, 828J04
o
~17, 5alu~
6;458;69
1,336.54
'74;97
192.02
779~
2l.~'1
--66 '0')
, .7'"'
" 649~6
i,192.>>
-9'743~
, .
12;713.92
59,280;U
121; 212 .67
7~!l1!'1'
t
BUagit &"11."
:au.dge.t '_Qhilrg~a
- " 11~~,
I 574, S05;71
9,931002
-"0"" .'
41;199~36
10' 034~O
'L.L>
4,7VQoOO
5,810qOO
34,Q'l2 ~3
'~?8S ~3
,.7.82? ;~
-'4~,*~
Lt
2l,..,911.oOZ
Y(3~ 365 ~92
,9~5~?88
. cs.sa
AooOWltabUit .
. '" ,...,.. ..'. .. . , .' or:
_Unencmabered
, ~ ,,' .......... .,....
$
Revenue
.~951
Unencumbered
. Cash
_1~1..~1
t
L1a.bU1t1es
l~l;;S~
,-~~ ,
. cash
~-l-5;L
580;964.46
1l,267~S6
0," 74"L'7
-. ~"" 0
, .
U.391~38
10, 8J4 !19
4; 7e7 ;.t.. '1
. 5,936~92
34; 721~9
-'1' noO '7.1
,7Q . oM-
17,570~98
1'1i033~92
276,191;16
494;S78~59
1~~ 9'10 ~5
~ -..--.
571; 766019
10,U9~26
" 74.67
40,413;37
90701090
4,767;74
5,934;00
34;381~79
1;235~92
7,273!~7
",'0. .
242,400;n
418,636.50
~,llO .62
I
9,198.2'1
1,14$.30
'0 .....
'9'/8;01
1,W.29
19~73
o"2~92
339;70
, , . 7J+4J!Z
10,297031
17i033~92
33, 791~~
75,942~
14~859!~.3
$ 47,192029
15,252073
8,393~5
5,555.05
2,315;56
'172~76
7t~.99
41;879.71
6,042~84
8,337~0
.~~~~!s.o
o
o
o
o
o
o
o
o
o
$
$ 47,192~9
lS,252~73
8i393~5
5,555 ;05
2,315.56
. '172~76
7,344;99
41,tf19.71
6; 042;84
8,337 .sO
_ ~.f14~.50
OJ.'.' ~ .." -'N
~
651,145059
45,579 090
9,905~OO
1l,f;r11;74
12,909;57
43,836~09
1,041~
3,631+078
o
"0" '"
1,805.00
. ",,_4 , III ~
00
.
69$;3'51;$8
60,832~63
18,298.25
17,J.2(,.79
15,~5~13
44,0{)8;S5
4~t~tt;
6;C42084
8,337080
'o'9!~~1!,~
$
6U,850.82
53,582~30
16;000;00
, 3,247.75
14;~3.17
22,700~OO
8;386~
7,9:1l~96
776~SO
833000
5,510!OO
...., "., " ~
$
. 56,4$7 006
7,250.33
2,298 ~5
14,179~04
1,101.96
21,308~8~
'0 ".
Yl,5"l6453
5;2664:34-
7,504080
!t,44:!!50
~,.. -. .. ---
$36,090.04
6,253.73
, , .0-." ,..
17,069;03
143.42
o
o
'0"" ,
2,000.00
o
o
,.. 0" " .
6,961.67
o
l~. 517 .89
. 0
o
o
o
o
o
o
o
o
o
t68~~~7~~
'. ,
t 45;288.31
,7,402!03
0' ,..
18,047.04
1,255071
19;73
"2~92
, 339070
, 2' 'lJl '82
, "+40"
lO,297~31
17,033~92
33i791~05
82,903~76
14,~59~83
Gene, ",..ril, ,.. Ora+...... ,....
, .' pe ~
II8Enil1la11-' - .. ,
Genei'8l' a:DdSpec1e.l ImpreveJilerit
General and Special Improvement
CeiIlete17 '
Public Health BursiDg
Band .
Librarr
lfoX1oU Weed.' -
'F1r8menf li Pension'
Industrial J)eVeloplent
BOlid 'ana Interest
I'aterworb
Police Fension
$ 56,J$l ~06
7;2;o~33
2i29S~25
14,179~04
1;101~96
21,308!S5
'0 H .
3'1;576~53
5;266.:34
7; 504080
_,~~~o~~
Totals
HOD-Bt!!
OOristri.1ction
OleariDgAeoounts
StrHt'lachiiie17
veterans HwslDg
Material' Stores
Water R8talicr-
Oid1lletence '
li1'eaeiis Relier
GeMteri . End01Imerit
H1llcrest .~rial Endo-.ent
Hillcrest _..rial Trust
..... ......-........~..~
. 10,200.00
7;500.00
6,500.00
I 11,900;00
'1;SOO~OO
6;500.00
222;.2
, TotalS
Totals.. All Funds
IDDiJ'tmeri~
l:l.reI1eDS Reliel
oemetery'Endowaenf;
Hillcrest'lIemorial End01lll18nt
Waterworks
Totals
r:ITY OF SATJ"N-'. KA~4S
OOMP~~ OF~CTUAL BEOE~S.~~ B~._, .
J~1'7 1. 1951 to December 31. 1951. Inclusive
Tp: LavrlJu! Funds
General Operating Fund
Memorial Hall Fund
General Improvement Fund
OeI1eter)'" had
Public Health lIurs1ng FuDd
Band FUnd
Library Fu1'Jd
HexiouWeed Fund
Firemens Pension FuDd
pol1ceRelief & Penslon Fund
Bond and Interest FuJld '
General & S~cial Imprayement
Total Tax :r.vying Funds
Non~ax 'LeniJut Funds
CleariDgAocountS, Fund
Construction F\m.d
Hillcrest Memorial Trust FuDd
Stores AccoUnt FuDd
Veterans Housing 'Fund
OImeter,y . End01il1ent .'FuDd
Hillcrest llem. Endo1llll6nt Fund
F1reJliens Rellef Fund
WateriorksDepartment Fund
Street MliCh1nery
Yater i8fUDd.
Civil Defense
Tetal lion-Tax Levying Funds
Total Alllunds
TotalR8ceipts
. (Exhibit A)
.:AI 19~
- -. .
$ 571;766019
10,1l9026
40,413oYl
9,701090
4,767.74
5,934000
34,381.79
1,235.92
7 i 'Z'/3.ff!
2~llO.62
242,400.11
74.67
t 930.179.24
$ '-53,582.30
6U,850~82
5,510.00
14,123.17
3,?47~75
716.50
'.833.00
'7,9Y1~96
4lS,636~SO
16,000.00
22,700~00
, " ,8~~~~?
.1,19~~~~~~
'2.123l!763~64
AnticiPated
Receipts
1951
. .--,-' , . 0-"
$565,926a4
11,315055
41,764035
8,309.30
4,762~79
5, $'l0 000
'34,710000
1,220.63
2,300.92
'2,200.00
200 ,356.89
-
j88S.796.57 ,
-
..
Jaaunt ot
Budge'
--,,~plU8
$ 5,840005
1,392060
, 4.95
64.00
. '15.29
4,cn2.7S
3:5,043.22
74067
, EL.382.67 ,
jGU
Exhibi t IIBIt
Amount of
.lfudget
Det:f.Q~enOY
$" "
1,196029
1,350.98
388.21
89.38
9ITI OF SAJ.INA. KA~
~ATEJ4ENT OF EXPENDITURES OOMPAijED ~TH AWROFRI"'TIO~
.. . ., - . - -. . "" -. . . '" ..' '- . - . - . . - . ." ~, .' ~ - -..- - ...
!Am1ArY' 1", 1951 to ~~,ber 3~", ~~~t. In~ive
A~ 1~nD' ~ .
General 'panting Fund
Meimrial Hill FuDd
O8IIetery !'Wad
General IJri.pravemen't Fund
Public Health NUrsing Fund
Band Fund
Noxious Weed Furid
F1remens Pension FuRd
Police' Relief'&:' pension Fund
Industrial Developnent l!'urld
Bond aDd Interest Fund
Librar7 FuDd
Total Tax Levying Funds
NOIl-.Tax Is.v:vin2~s
Waterworks Department Fund
CleariDg Acoci\lntsFuad
OonstrUction "FUnd
VeterinsHo1is1ng' Fund
SWres '.lccoiiD.tu Fw1d .
FiremeDB'Relief' :Fund .
Hillcrest Jleaorl.al Trust Fund
Street Jl8.Cb1nery FuDd
Water btubd
Civil Defense
'fetal Hon-T8X Levying Fonds
,,' _ we. _ _. . r ~
Tota1 All FWlds
Oharg_able
to 1951
Bu&ze~
$ 574,505.77
. 9,931002
10;0.34.30
41,199036
4,766~00
5,870.00
, 78$.43
7,827.50
9,598088
4,260000
216, 9ll 002
34,(172023
J 919",764.51',
$ 373,365.92
--45,579090
651,145059
1l,871~74
12,909~57
3,634.78
1,805000
u9,m.OO
43,836.09
1,,941.41
-"'., ....;~, .'.. # .J. '.\ i,"' .. ~'. _
h.~5~,09':'00
.-./ "".- '. .... -, ."
~!2-.r:n4",859~51
1951
B\:ld2et"
$577,418048
13,120.00
10,046600
42.,900.00
4,766000
5,870.00
1,650.00
16,870.00
16,007.36
17,033.92
232,186.00
34, (172 023
-- -.' \. .~ '. "
t97)..939.99
Over
,~~J:7et .
21-
Exhibit .0'
JJnder
Budlle~
$ 2~912.71
3,188098
. ' ll.'1O
1,700.64
-
..
.. 861.5"/
9j,042.50
6;408.48
12,773.92-
15,274.98
..
'~2.175.48
22
Exhib1 t -])II
CITY OF ~AT.TNA. KANSAS
.QI~ RECEIptS. DISBURSEMEN.t'f3 AN{> BAlANCES OF CITY T~
!UTJ:! ~OONC~LIATIO.N OF D~~RSEMENT~
l.Q.nua.ry 1. 1951 to December 31. 1951. Inclusive
Total Accountability
$ 391,400.79
2'12;1, 7~~.64
'Il
t2,515,164043
Balance January ~, 1951
Receipts (Exhibit A and B)
Disbursement~
Fund Cash Disbursements
$2,125i,872.72
. 389.291~71
Balance December 31, 1951
. .. .
, "
~shDecember 31. 1951
Bank Balaricea
The Farmers 'National Bank
The Planters State Bank
The National Balik of aeries.
The National Bank of America
$ 106,403~30
146;634_52
13~i, 381013
172.76
J 38S.591.71
700.00
J m.291071
.- ~ .. r . .-
Total Bank Balances
Water Department Cash
Total Cash Available (Exhibit A)
195~ ~~:t ~ges (~?it~)
1950 L1abill ties Paid (Exhibit A)
Liab1l1 ties December 31, 1951 (Exhib1 t A)
$2,0'l~.,859051
r_._ .' -- - -,
68,S17 ~9
. -'.. '"
'2,143,371 04:0
17,504.68
Cash Disbursed 1951#
.'2.125.872.72
.....-..... 23
Exhibit ItEtt
Balance
December
31. ~951
200 .00
500 .00
500.00
$ 650.00
0
o
o
o
o
o
o
o
o
o
o
o
o
o
o
o
o
o
o
o
o
2,890.92
782.70
o
1,848.79
4,822.05
o
1,633.66
o
o
4,062.95
e
Reductions
1951
~ 1.700.0
j.
.
$ 925.00
25,000000
5,022035
1,421.25
1,630.25
1,339.17
4,991.95
2,9'71.83
14,362.17
7,429.13
1,884.54
595.80
2,522.94
8,580.45
ll,561.83
4,855.62
12,599.79
14,996.14
8,8.34.75
1,540.00
19,471.73
24,988.21
.3,910.35
7,904.88
17,(//6.78
.3,208 .4l
.~.'t3--
Add! tions
1951 ~
~ "-
J
$
4,062.95
8,250.73-
$
!!d!
1t
2
2
~
1
1
1
1
1
1
1
1
1
1
1
1
1
1
1
1
1
1
1
1
1
1
1
1
1
1
G.
1
Q
1
n:E!
Faving
lIE
Notee
Cemeter;
u. s.
End01lll1ent
Treasury Bonds
{
~
~
~
~
:}
.~~
24
Exhibit 1rE-.Oonttd.
~al8noe
D80smber
~~. 1951
I
RedY.etioDS
1951
.
, 639.75
3.,530.20
" 0-
12,500..00
9,785.59
o
o
"0 .
3,058.04
1,932.75
4;860.04
7,471.51
'. 981..30
1,118;75
2,179~S5
56,000000
5,410010
20;632.23
16; <112;39
10,6cf1.73
"u
1.d4i " .ODS
1~J1~ '
__:'~'~ I ~ ,-J
I -; 639~75
l' j)O~20
, .'.. ", ,
'" 410010
, '"
12,'500000
9,'185.S9
20,6'2.2j
16,97~639
10;Qg ;:[3
'j;*J14
,.
11,932.75
4,86,0';04
7,4'Y1~51
", '981~30
~1l8075
, 2;179;55
~,OOO.~
i
.
8aJ.an~
Januar,
1..; 1951
Bond or
Oe tltieate
r ,,' "
~1"
.3
4
,
(>
7
8
9
10
11
12
13
14
15
1(>
17
1.8
~te
I
1
1
1
1
I
1
1
1
1
1
1
1
1
1
1
bate
..Ie
:be. 'tie of
18~.
1m
b!i
1.22-51
~19-51
2-1.9-51
30-19-51
3-19-51
4-19-51
5-23-51
6-26-51
~6-51
6-26-51
lo..s-51' .
12-17-51
12-17-51
1.2-17-51
12-17-51
12-17-51
Of
IN
Bl,
;t,
Exhibit a,.
Long .
ana.
!Shor~~
· ~:~,-l
.56
.16
.12
(.23)
( .04)
( .06)
.17
1J1.2l1
- .
$ 43092
(35069)
(13.50)
13050
,Tax Sales,
~ . ; ..
. 7,298.78
'141.05
3,520.80
., - '79073
4,960.55
828~78
133.88
112096
109 .18
33043
dn' ,,-
~'.219.14
r ," \ .
$ 6,279~58
1,680.09
522090
Balan~~,
'7,299..u
,. -l41a'1
3,521~36
.' - '79.89
4,960.43
829.01
1330$8
113.00
109 024
33.26
. -.- ". ~-
$ 6,235066
1,715.78
536.40
$ 77,652085
28,793~76
3,151.60
721050
$ 83,888.51
30,509.54
3,688.00
852000
. 8.23
. .
J 7.02
144000
~,~~6~6.57
.25.&.5.71
130.50
} 8.618.~
. . ."
'25.838.69
2.00
t 2.00
.582 .27
Original
TaX 'Added
'R911 'Tax
. -.., '.. .,
'287,150.57 $1,11402.4-
5,253.69 18069
131,136056 466.57
2,969063 10.57
35,776.33 127029
30;869.03 109.83
4,986068 17.74
4,2(11.28 14.cn
4,066.56 14047
1,244.86 4.43
J507,661.19 .1.89S.~9
$ 83,888051 $
30,509.54
3,688.00
. ,
854.00
J
'1.898040
.
.
TY THE
Tetal Tei
Reid tted - to
Lt1"!.
.280,605~62
5;125.96
127,950083
2,897.34
30,9r11 047
30,U9.03
4,86'056
4' 105.^J
,. ""'+
3,967.73
1,2~o79
FaV1Dg Tax
seWer Tax
water TaX
Sidewalks
Weeds
Total Taxes
BDJlEJaTTED TO
'Adjusted
. fax Roll
$287,904073
, 5;267013
131,472.19
2, m 023
35,867.90
30,948.04
4., 999.44
4.,218.04
4,OO6.cn
1,2.48.05
ii2
~. leE. &
.bated Tax
$360.08
5.25
130.94
2.91
35.72
30.82
4~98
4.21
4006
1.24
t580.27
-
$
~
Consolidated F\mds
BaDd lUDd
BODd- aDd Interest Fund.
CeIlete17 Fund
Geaer&l Improvement Fund
L1brBri FuDd
Memer1al Hall Fund
PublioHea! th Nursing Fund
Firemen t s Pension Fund
BiDdwed
Total Ad Valorem and Intang1ble Tax
~
..
~6
Exhibit -G-
,
,9ITY OF SALINA. KANSAS
ST~MENT OF TAXES RECEIVED FROM OOUNTY TREASURER
SHOWING CURRENT AND BACK TAX RECEIVED AND DISTRIBUTION TO
FUNDS ON BASIS OF ~SSMENT
1949 &
, Prior
Jears
~ Valorem Tax
jionso11dated Funds
Tangible $ 3,891071
Intangible ' . 60.~6
Total Oonsolidated Funds ~ 3,952. rt
Memorial Hall Fund 49091
General Improvement Fund 537.73
Cemetery Fund 78073
Public Health Nursing Fund 65.69
Band Fund 81.14
Library Fund 423061
Bindweed Oontro1 Ft1D.d 15.69
F1remens Fension Fund 63063
Folice Benefit and Pension Fund .26
Spee1a.1 Fund in L8iu of Bonds .74067
Bond and Interest Fund 2,084.90
Total Ad Valorem & Intangible Tax j 7.428063
Special Assessmenj;s
Ourb Gutter and Paving
Sewer
Weeds
Water Service
$ 3,196.17
1,052~
30.00
525082
t_ ~.80iu43
" .'"
ToW Special Assessments
Total All Taxes
J12.233,06
1950
....-
$261,296.23
20' 01 80
281,798.03
4,887.30
35,063043
2,910.28
4,123.38
5,148087
30,253059
1,220023
3,985045
128,522.51
.497.91'007
* 77,652.85
28,830.12
'721050
3,151.60
'" -.
}1l0.'j56.07
. - I _ . ~
~608,269.l4
Total
$265,187094
20.562076
~285, 750070
4,937021
35;601.16
2,989001
4, 189.cn
5,230.01
30,677.20
1,235.92
4,049~08
.26
, '74.67
130,6ff1 ..u
. .' "
~~05,.341.70
$ 80,849002
29,882~56
'751~50
3,677 .42-
. .,_ .--. ..- .r
.1l50160o~O
i.' J -
~620. 502 ,20
27
Exhibi t -HII
.CITY OF SALINA.. ~AS
ClERK OF THE CITY OOURT
STATEMENT OF REC1U~S, DISBURSEMENTS AND BALlN~ OF GA&i
.January 1. 1951 to December 31. 1951. Inc~usive
.Balance January 1, 1951
$ 2,05'7088
Receipts
City's Fees
Sheriffs lees
Judioial Fees
Fines
Checks Colleoted
J4i.soellaneous
$3,972079
1,255.05
, 114045
4,124~20
4,796~80
4,269.70
18,532099
$20,590.87
Total Receipts
Total Accountability
Disbursements
Court Fees to City Clerk
Sherifre Fees
Judicial Fees to Oounty Trea.surer
Fines to county Treasurer
Checks Collected
1418 cella.neous
$3,748.04
2,091.73
'114010
3,911.60
4,493049
4,595.52
1~!95~~
. 1,636.39
Ig625.71
Total Disbursements
.+- ..
Ba1s.nce December 31, 1951
Balance per Detail of Case Balance
Difference
I
10.62
28
Exhibit -1-
InQlusive
Totals
.
$3,889.00
25~ 531.00
t29..~O.OO
ill.!
.
~5,531.00
125..531.00
1.'50
$1.,851.00
~1,851.00
$23,030~75
'456.50
3,093000
~26,5S0.2~
j 2..8')9.75
$22,797.25
401~50
200.00
~23~~~8t7~
f 2,1.32~5
233.50
55000
855000
.1..14?~50
I 7\11.50
1&2
$25.00
~5.00
$
$
25000
t25000
o
$
990.00
199P .00
o
#
$
403.00
.403.09
o
$
~OoOO
I~o.oo
o
Deceaber
~l18s m~ed
B~oes J8nus.17 1, 1951
Fines Imposed 1951
Total Accountab1l1 ty
Accounted.. for.bY
Cash 'Collected
Fines Worked Out
Paroled and/or Dismissed
Balances December 31, 1951
i. -;..'
~
'~
a
r
J
~
!2M!
$990 .00
~990.00
.~
:1
'J11!t1
$403000
U03.OQ
1946
$620.00
~~o.oo
..
29
Exhibit -J1I
.CI1'Y OF ~, KANSAS
~ OF THE RE<<;X)RDS OF THE CITY BUILDING INSPE9J:gn
Collections tor the '1!e:r 1951
B"nd;11gFermits and Inspections
Gas InSpec\ions -
Pl.1mbing Inspeotions
Electric lnapectiona
Sign Pendt.' -
faxi...Cab Ins~ctions
.'
$3,611.75
494.50
, 964.85
1.,lSO.50
9~00
42.00
16;~ '5l2 .60
Total Oollectioll8 1951
Balance Du.e Insptetor January 1, 1951
Total AeoOUlltab1l1 ty
Remitted to City Clerk
C)yer~nt '
EJ.eetrice.l Receipt 113430
Gas ReC4lipt 1JS2:1l
.50
~'R2.l0
~,172 .23
.13
.03
.alQ,
.k-.A
-
,).3
30
Exhibit HK-
gnoF~.KANSAS
OOMPARISON OF DEPOSITORY BONW ~,B,J.ANGES OF DEPOSITS
l)ecember ~l. 1951
The FarmerS fhe Planters The National
Name or Jccoun1i National Bank ~tate BA~ Bank ot JJnerica
, .. d
H. H. Eberhardt, "01ty Trea.surer' $106,40'1~77 $171,3C1l .64 $136,060018
W. J 0 Broca, Clerk or City Court 2,e53044
, -
Totals .109,261021 t171,307~64 i136i060018
!ess F .D.I.Co 10,000.00 10,000.00 ].0,000.00
, ,
Balance to be secured by Collateral $ 99.261.21 il6i..307.fYJ .126.060.18
Required 70% f 69.482.85 t1l2.91S.35 ~ 88,U2.J:3
Bonds Deposited by Banks
as Collateral tor Deposits t136.000.00 '30'1.516.00 J2;5,000.00
31.
Exhibi t -LR
CITY OF SALINA. KANSAS
FIDELITY: BONOO IN, FORCE
December 31. 19~1
na'te Date o:f
!!1m! Title Etfective ExPiratioa ' Amount
, , '
Oarl Ramsey City CaIim1ssioner 4-'>-49 4-11-53 $5,000.00
IJ.o1d Wo Price City Commissioner 4-9-51 4-11-53 5,OOO~
Ruth Co Cobb' City COmmissioner 4-9-51 4-9-55 5,OOO~0
Ward E. Bare.ter City Co1IIId.ss1oner 4-9-51' 4-9-55 5,000.00
Richard King City Gommias1oner 4...:11-49 4..uJ.-;3 59000000
Ellis J. Allison City Manager and 8-26-43 Continuaaa 5g 000 000
Supto of Waterworks
Charles Fo Banker City Clerk 7-16.;1 Indetini te 5,000.00
Harold S. Feterson DeP1ty C1 ty Clerk 12-6-46 Indefinite 5,000.00
H. H. Eberhardt City Treasurer 7...3-33 Indefinite 50, 000000
Lois Todd Cashier Waterworks 12-28...25 Gont1nu,O\18 5~OOO.00
B. H. Eller Fol1ce' Ju.dge' 1,OOO~OO
ThOJllas Lo Bayne' Buildirig'InSpector 1,000..00
Harold If. Harper City Engineer 1-3.5-46 Conti.m1.otls 5,000;00
W. J o BroOll Clerkot City Court 2,000000
Lauren LeIlOD Marshall .r Oi t1 Court 2,000000
City H-.ll Group
BnJln1~ and Content.
;nre De~tment Gr~p
International Squad Wagon
Seagrove Ladder Trtic1c
Ahrens Fox Fire Truck
Building
4 Trucks
JirPert Gr9t\p
Hanger No. 3
Hanger No.4
Oafe
Liabi11 ty
Waterworks 'Group
Water Teel"
Ge.rs.ge &: Warehouse
DWelling
l'umPing Stations
Eqtdpnent
Ford tTon Pickup
W..lonellS CoIlpensation
Se;f'j ..
Ma.nu.faoture and Contractors
Park Gro\1p
~1i J ni ~ and Contents
Dwel.l1ng
.. ., ..... . --
Se~Disliosal GrOup
~iJ Iii "gs and Contents
Me_rial H-.ll GroUp
BOiJ ding arid COntents
Owners, Landlords &: Tenants
lliaoilll8J1eotls " ~,
a.1J.1Dg Stock (42)
Messenger'
Dump 'Grounds Dwelling
Recreation'Center BniJn,ng
oe_tery-DW1J.ing &: Garage
Steam'BoUer
V~aternBousiDg
Cameras
.~~~
.-/
./
CITY OF S4T.TJiA, KA~~
INSURANc.g IN FORCE
December 31, 1951
fypt 'of
Cove~
Fire &: Extended
Fire, LighteniDg, &: Trans.
Fire, LighteniDg, &: Trans.
Fire, Lightehirig, &: Trans.
FiN,Lighteriing
Fire, Lightening, &: Trans.
Fire &: Extended
Fire &: Exts:wied
Fire &: Extended
Each aecident
Windstorm
Fire &: Extended
FiN &: Extended
Fire &: En. Bldg. &: Cont.
Fire & Ext. JUdg. &: Cont.
canpreheriaive
Liability
Burg1ei7
Accidents
Fire &: Extellded
Fire &: Extended
Fire &: Extended
Fire &: Extended
P. and P. Damage
Fire &: Extellded
Fire &: Extended
Fire' '&" Extendei
ExPlosion
Liability
Amount of
Covenllze
1195,140.00
2,000.00
1,500.00
4,500.00
150,OOO.CO
24,384.010
.32
Exhibit .)(It
%
Co-Insuranoe
90
..
...
-
..
..
5,OOO~00 80
5,000.00 80
'500.00 _
15,000.00/30,000.00 -
57,500.00
1,500.00
3,000.00
19,200~OO
17,500.00
~450~OO
24,OOO~O
l;OOO~O
15-30,000.00
5,OOO~O()
2,000000
228,300000
. - ...
..' ,. .
221,000000
25/3,000.00
< ~"". .,....'.....' ., ~ .
5/15/30;OOO~OO
~,OOO.OO
, 8S0~O()
18, OOO~()
. 3,OOO~O()
1O,OOO~)
10-20,000.00
205.00
90
90
..
90
-
-
-
-
90
80-90
90
..
..
..'
90
-
..
..
-
CITY OF SAT.IllA, KA~
ACCOUNTS RECEIVABIE
December 31. 1951
General Fund
Pol1oe Fines
Gas and Electric Franchises
CemeterY Fund
Burial Fees and Lot Sales
$ 2iS39.?5
.35,836o~)3
258000
.3.3
Exhibit 1tN"
.2__': ,._ _ 34-
Exh1bi t .0.
- Maunt -
QUtstarni1T\g
12-31-51
. ,
t 0
o
. '650.00
4,000.00
14;000.00
, 6,500.00
10,200.00
331,000000 ----
140,000000--'
g,OOOOOO
49,000000
8,000.00
71, ooo~oo
]J9,ooo~
60; 000.00
66,000.00
192,000.00
49,922.43
44,206020
195,850086
.38,093.'19
104,676.68
~ 2
- -
~ 0
Interne.l IIlpr.vement
Internal Imprmment
IDter'D&l. ImprOVement
Ii1'terlVil ImPrGveJllerit
InterDal ImprOVement
Int.rnal ImtrjyeJlieiit
Interi1&l IIlprOvement
InterDal Improvement
Airport
curb, Gutter and PaviDg
curb. Gutter a1'ld Paving
CUrb, Gutter and Paving
curb, Gutter and Paving
Fire' Station'
lAL teraJ..Sewer '
curb arid Gutter
CUrb and Gutter
MaiD' Sam tarySe1l9rs
curb' Gutter arid Pa~ 90ft.
',"~
Garb, Gutter arid PS:v!Dg
Curb, Gutter ana PaV1Dg
~b~.,Gutter and Paving
totals
SOnQ8
IWt1red
~
$ 2,000.00
275.00
-, 650;.00
1,000.00
3,000000
1,500000
1; '1004.00
48;OOO~oO
21,000000
8,000.00
7;000.00
8,OOO~
11,000.00
18,000.00
21,1'14032
23;123048
24,000.00
J,f,,1i ..
I*.ues
, 1951
.
, ' ,
38;<m~'19
104,676.68
-
o
I
,._~"-
9utStana1DB
_ 1-1-51
$ 2,000.00
" 275.00
1,300~00
-5,000.00
17,OOO~OO
--8- 000 'nI'\
, , ~
, 11,900.00
379,000;00
161,000 ~OO
16,000.00
56,000000
16;000;00
88' 000 000
, .
157; 000..00
81;174032
89,123.48
216, ()OO 000
49,922043
44;206~20
195,850086
~
Jm9Unt of
Or-(gi ria J
~~~.,
I 10,045052
2,720074
, ~; 315.09
10,010001
28,934~'10
14,220023
"1'1,046~61
475,OOO~OO
203,250.00
'20'661 36
;,J ", .
68;912.23
32;244.93
110;020057
1'15,000000
81,1'14032
89,123048
242,69'1.06
49,922043
44,206.20
195,850086
~te
~
11/~
1 1/2
1
1 "."
11/4
1 i/4
1 1/2
11/4
1 3/4
1 i/2
1 1/2
1 1/2 ,
1 3/4
1 1/4-1 1/2
1 1/8 '
1 1/8.ol 1/4
1 1/8
1 1/4
11/4
1 lI4
2 1/2
2 1/2
final' "
Maturity
Olte
"
1951
1951
1952
1955
1956
195(>
1957
1958
1958
19~
1958
1952
1958
1959
1954-
1954-
1959
1955
1955
1961
1956
1962
Bate' of
Issue
1-1-41
8-1ero41
2-1-42
4-1-4'
9-1-46
9-1-46
U-1-47
12-1-47
2-1~
7-1-48
7-1-48
10-1-48
10-1-.48
6-1-49
12-1-49
12-1-49
12-1-49
12-1-50
12.-1-50
12-1-50
12..1-51
12-1-51
!r! OF BS~~
Dt r
Serie.
Number
126
J2'1
128
133
136
13'7
l39
140
lU
W
143
1M.
14'
146
14'1
148
149
150
151
152
153
154
3S
Exh1bi t -p
Bai.ahoe
12-3l-5l
$ 0
o
o
o
o
o
o
o
o
o
o
o
o
o
o
o
o
o
o
o
o
o
o
o
o
'0.... -.
2,890~92
782.70
" O,~ ".
1,S48~79
4,822.05
-'0 ,-
1,633066
o
o
~~
1951, "
$ 5;022035
1,421.25
1,630025
"1,339017
32,652.'3
1l;8tr1;62
l1'095~O
, ,
62' 680 'ne
, _ fN7
25,180.56
34;~220$4
4,991.95
2,971~83
14;362017
7 ;429.13
1,864.54
. 595 ;80
2;522~94
8; 580045
U,561.83
. 4;855062
12,599.79
14, 996 ~14
8;S34~7S
. l <<J .
", ; ;1,.0000
19;47"";73
24,98802J.
3,910035
904.88
. ...---- '
cn6.7S
208 oU
7,
17,
3,
Is~~d
1951
$
B8.l.ance
1;..1...51
$ 5,022.35
1,421.25
1,630025
1;339.17
32,652.'3
U,80'7.62
1l;095~O
62, 680o'Y1
25;180.56
34;522.84
4;991.95
2;971.83
14;362017
7,429.3.3
1,884.54
, 595.80
2,522.94
8,580045
1l;561~83
4,855062
12,599~79
14; 996014
S,834~75
i'c/oOO
,P+ .
19,471.73
24,900;21
2,890.92
, '782.70
3,910.35
1;S4S~79
4,822.05
7'01'\1 88
,7UO+O ,
1,633.66
17,076.78
3,20004l
payable to
Wawr DePartment
Water Department
Water Department
Water Department
Bearer
Bearer
Besrer
Bearer
Bearer
Bearer
Water Department
Water Department
Water Department
Water DePartment
Water DePartment
Water Department
Water IlePartineht
Water Department
Water Department
Water Department
water Department
water Department
Water DePartment
Water Department
Water Department
Water DePartment
Water DePartmeiit
Wa:ter Depa.rti:a8iit
Water DePartmeilt
Water Department
Wa.ter Department
Water Department
Water Department
water Departmeilt
Water DePBrtment
Inclusive
lnterest
B.8. te ~
1
1
1
1
1 1/4
1 1/4
1 1/4
1 1/4
1 1/4
1 1/4
1
1
1
1
1
1
1
1
1
1
1
1
1
1
1
1
1
1
1
1
1
1
1
1
1
te 'of Issue
'-9-2~9
1()..J$~9
10-18-49
lQ0.J.8-49
11-11-49
12-12-49
10-17-49
11-14-49
12...12-49
7-10..50
1-17...;0
1-17-50
1-17-50
1...17-50
1-:1.7-50
1-17-50
2-28-50
3-J4-50
3-14-50
4-18..50
5-16-50
5-16-50
5-16-50
6- 5-50
6-J..9-5O
&'19..50
6-26-50
, 6-26-50
9-19-50
9';'19-50
11..14-50
U-14-50
U-14-50
12-12-50
12-12...50
Somber
10
11
12
13 .
1..P.r..'
2..P.r-'
1~w4
2-P.r-4
~-4
1-l'r-6
1
2
3
4
5
6
7
8
9
10
11
12
]J
14
1.,
1~
17
18
19
?O
21
22
~3
24
25
.~
~
..
- .. c, -36
- ,_. - ... .-. -"...
Exhib1 t -pet Conttd.
)3alaIl()lt .
12-'1-51 .-
$' 4,062095
0" ,
- , 639~75
1, 530.20
,. '0:' "
12,500000
9,785059
o
o
'0
3,058.04
Ig932~75
4,860~04
7,4'Yl~S1
, 981030
1,118.75
. 2,179~55
56;OOO~OO
13;328;00
10;7rn~96
3,586039
24,279.63
41,235;11
2~!~~.2~
2.
raid
1!5~
8,250.73
- r .. -<< .-..
5,410010
-
20;632~23
16, ",2..39
10,6rJ7.73
t
Issued
~-
t ~.95
8,250~73
. . 639;75
1; 530.20
5,UO~lG
12; soo~oo
9; 7850~
20,632.23
16;<f12~39
10-,6f11 073
3;058~04
1,932~75
4;860~04
7,4Yl.51
, '981.30
1,118.75
2,179055
56iOOO~OO
13,328~OO
10,7cn.96
3;586039
24,7:19.63
4li 235 al
28,258025
"'.. .... \.
ialance
1-1-51
$
l'aYable' to
Water DePartmen.t
Water D8p8rt.ment
Iater Department
water BePartaent
Water DePartment
Water DePartment
'later Department
Water DePartJien.t
lIater DePartment
water Department
Wawr Depa1'_nt
1'e.'terDepartmen.t
Water Department
Water Department
water Department
Water Department
Water DePartment
Water Department
Bearer
Bearer
Bearer
Bearer
Bearer
Bearer
Inc1lmive
Interest
Rate .
1
1
1
1
1
1
1
1
1
1
1
1
1
1
1
1
1
1
11/4
1 1/4
11/4
1 i/A
1 1/.4
11/4
to December
2l y,ue
1-22-51
1-22-51
1-22-51
2-19-51
2-19-51
3-19-51
3-19-51
4-24-51
5-23-51
6-26-51
~26-51
~26-51
10. 8-51
12-1.7-51
12-17-51
12-17...51
12-17-51
12-17-51
6-2s..51
7....30-51
9-10-51
11-12-51
11- 5-51
12-17-51
1
Ji
Number
1
2
3
4
,
6
'1
8
<)
10
11
12
13
14
15
16
17
18
1 P...T 7
2
3
4
P-T 8
._ _~ ___. _.. 6- .~_ _ -- -_ _ _ -__ - ---- -- ----- .....-.
Schedule 1t1"
:u
CITY OF SALIBi. KANSAS
GENERAL OPERATIl<<i FUND
,rATEMENT OF RECEIJlTS. EXPENDlTURES~. T~TlRILITIES AND ~IT.ANCES
;j AND OOJ4PJRISON TO 195~ WOOET
JBBU&rY 1. 1951 to December 31. 1951. Inclus~ve
AmOuBt of
Aotue.l Budget Actual OVer
J 45..288031-rn:492.n;~795~97
Balance J anuar1 1, 1951
Receipts '
Ad Valorem & Intangible Tax(Exh.G)
Sales Tax
Cigarette Tax
Lioanses,Fees & Permits(Schol-A)
Farldng Meters
Franchises
Ceurt Costs and Fines
Servi08sand Sales
Ref'unds and Recoveries
Water Department
Highway 14e.illtenanoe
M1soe1J.aneous - Weeds
Gasoline Tax
Rentals
Liquor Enforcement Tax
Dog Impo11Dd' ngs
Inspection & EJraJll; ootion Fees
Total Receipts
Total Accountability
~et Cbare:es - frOll Schedule 1
General and Admitrl.strative
Fire
Park
street, Alley and. Sewer
Se-.ge
Airport
Total Budget Charges
unencumbered Bal.ance Deo. 31, 1951
Liabilities December 31, 1950
Unencumbered Cash Dec. 31,'1951
Liabilities December 31, 1951
Cash Balance December 31, 1951
$285,750070 $282,858070 $ 2,892.00
34,241.90 34,241~90
22,712.25 15,000.00 7,712.25
29~305.15 32,5/+2000
39,005.00 36:,260000 2,745.00
5:3,055.02 50,000.00 3,055.02
26,778.79 32,500.00
15;180017 30,600.00
2,336091 2,700000
'e ' - 1O,OOO~OO
2,666.00 3,670.00
712.50 393.54 ' 318.96
41,236.48 22,000.00 19:,236~
7,m.54 4,310~00 2,967054
8,662.50 7 ,OOO~ 1,662.50
64070 400000
2 80 I~;m; 1.330.56
1-7 1 ~ 5~840.05.
170 0 ~39.636.02
$316,078.76 $330,475.00 $
106,290.64 104,JJ35.00 1,805.64
43,365.'Z1 42,869.00 496.27
78,636.34 76,639048 1,996.86
26,618.08 19,650.00 .6,968008
~ r-~~~~ 216.68
. 0 ~~'~.7j
42,548.73 ~ 0
~- .. ' ..
36..090.~
. 6,4580 9
7,919.51
IJA. 178 .20
ADtount. of
Actual Under
, BudRet
I
$
3,236.85
5,721.21
15,419.83
, , 363~09
10,OOOJ>Q
1,004000
335.80
$
J
$14,396.24
t 2.912.71
'~
CJTY OF S&LINA.. KANSAS
GENERAL OPERATING FUND
DETAIL OF RECEIPrS FROM LICENSES.. FEES AND P.&RMITS
AND OOMP!RISON WITH ~951 BUOOET
JanuarY 1. 1951 to December 31. 1951.. Inolusive
.blOUnt of
A.otuarOver
Bud$(e1;
$
Aotual
.
125.00 .
150000
4,750000
-100000
3,582065
120.00
276.00
784.50
393050
100.00
34.00
131.00
440.00
228.00
- 468.00
1,417.50
450000
50.00
84.00
810.00
981.50
15.00
o
1,005.00
550.00
610.50
450000
, 0 -,
6,300000
2,500.00
" 0-
2,320.00
Auotion and Auctioneers Licenses
JUDk Dealer .. Aut.
Beverage Dealers Licenses
Bill Beard Licenses-
Building Inspectors Fees
Concrete Construotion Licenses
Dance Permits
Dog Licenses
Electric Wiring Licenses
Gas F1 tters Licenses
House Moving Permits
Huckster, Vendor and Peddling Fermits
Insurance, Gom~ & Agents Lieenses
Junk Dealer, Buyer & Collector Licenses
Flumber and Gas Fitter Licenses
Fool Hall & Bowling Alley Licenses
Shew and Theatre Licenses
Skating Rink Licenses
Street Advertising Licenses
Taxi-Cab LicenSes "
TaXi-Cab Driver Licenses
Truck and Team Licenses
Oil Dri]]i~ Permits
MuaicMachine Licenses
Fireworks LiCenses"
Milk Insp. and Health Dept. Licenses
PawnbrOkers Licenses" - .
Shooting G8.ller,r'Licenses
LiQ.uor Distributor Licenses
Liquor Dealer Licenses
Arcade Licanees'
Pin Ball MaChines
IlisoellaneOUs .
C:Lrcus, Caridval. and Tent Show
Trailer camp
Sign Erection
60.00
1O~00
9.00
Budget
150.00
150~00
5,000000
. "100000
6,000.00
130.00
. 300 000
1,200.00
600.00
100.00
100.00
190.00
450.00
152.00
" 550.00
1,300.00
450 .00
50000
150.00
1,000.00
1,500.00
120000
. 100.00
1,200000
450000
650000
600.00
_ < . 50.00
2,400.00
2,500000
, 350.00
3,000.00
1~450.o0
o
o. "'
50.00
~76.00
1170SO
1100000
3,900000
60.00
10.00
~29. 30S.15J32. ~.oo ..r-
Total Licenses, Fees and :Permits
.38
Schedule -1-.1.-
.ouat Dr
A.ctual Under
~et
$ 25000
250.00
2,41.7035
10.00
24 cOO
415050
206.50
66000
59.00
10000
82.00
69.00
190000
518050
105.00
100000
195.00
. 39.50
150.00
50.00
350000
. 680.00
1,450.00
41000
~3.236085
Ca.sh
Dii3burse~ni
L951 , .lh1diet
l 1,703.84
9,246;16
24,837~71
8,615096
5;542~16
8,137 .4J.
1,521089
17,552094
105,943015
.6,901;58
33,644~ll
89,949~8
14~562~69
77~454~g-5
78,090~26
8t966~9
25;636~73
20,695~86
14~711085
3,413;78
~~t,5"! ~3~
26
SIJ
- ,
EDapabrances
:1-
--:- - ,
'9~9
l.42 ~39
239~75
16~02
70.47
5~64
59;65
347049
21066
263080
931~99
. 44091
1,1$1049
593.23
182 .66
'981~35
2,141.24
61.3..38
102090
o
J" ~ " .
~,919.51
~
Bulket I.c~ Budget
.., $' J" '.
500.00 158 .25 100.00
500000 465077 125000
.300000
.
Actual
$' ,.
70.00
232055
8.72
25000
25.00
25.00
25.00
25~OO
25JX>
25.00
o
26050
4000
15 ~OO
215..30
5.00
o
500000
6,000.00
2,800.00
1, ;oO~OO
. 100 ~OO
9,OOO~
9,000000
O' "..
750000
25;00
2,200.00
o
t&~5~9Q
to~'
:tJenditw
Aottu!l ~et. ,
t 1,703084, $1;870000
9,255065 8,465.00
24,980~1O 23;5350~
8i855.71 9,415~OO
5,558018 ',190000
8,207.88 6,700000
1,527.53 1,275.00
17,61.2059 23;120.00
106,290.64 104,485000
6;923~ 6,725~
33,907091 34,~5;.oo
90, e8104? - 91,.300~OO
14,6(fl ~60 14,620.00
78,6.36~34 76;639~
78~653.49 73,275.00
9i149~5 5,150~OO
26;6lS~C8 19,650~OO
22,83'"1;10 27,900~
15,325~3 31,935~
.3,516.68 3,300~OO
9,4~ 036 8,044~00
- 4""
!!
Budtlet
. :',.,.
. 600 000
1,200000
1,0???0
&
Actual
t
. 471050
1,350.54
406.89
104078
o
2,192031
3,228.96
. 654.09
2,311040
12,056.51
9.5,270~21
. . 25.00
1,043.40
o
679.36
18,875~OO
1,OOO~OO
500.00 511069
t5i0325000 ~2.080Cl~
2,749.62
1,.320~51
132000
J42.5~~ W.j)?~5~
4,000000
150000
900 .00
4,739.67
2J..4,88
2,3~~!3~
t49Q8090~
Servicas
BudlZet. .
$ 1;495~00
1,775000
3,600.00
5,325.00
90.00
420.00
75.00
2,575.00
2,350.00
1,200.00
1,J25~OO
4;900~OO
5,100.00
3,1rl50CO
2,\J7;~OO
1,300000
5,525~OO
25,7oo~OO
1,950.00
2,150~OO
1,~4~
.7~, 229.9Q
ive
BumET
~
EIFEBD:
GENE:
J,
EXFENDI'
~._~
1
lfl'
100000
625000
4,550000
. 100 ttOO
1,975000
5,375.00
. 525000
14,864048
4,lc.O~OO
250~OO
2,250000
Actual
$ 1,328.84
1,755090
7,547047
3,815.85
209 048
918.21
Z7.53
2,118.02
3,677034
1,230.89
1,330075
8,252 038
1,587.6$
4g391~OO
=-1,420058
. 370048
10,161.03
22il57~74
3i1C1l079
l,4B8~9
1,139.94
. . .
.789037.39
944.73
4,43008<}
. 18 ~.35
1,509#
6,933~6
312.93
18,130015
5,430040
. 837.57
1,655!25
-' Budget .
. ".' 375000
5,490.00
18,110.00
2,790000
5,100.00
6,180000
1,200000
19,395.00
91,560000
5,400.00
28,900.00
79,500.00
$,870.00
48g875~OO
58,lOOoOO
3,600.00
1l,100~OO
Perso:
Mtua1 ..
$ - .. 375000
6,800;00
15;383~77
4,6:4~?5
5,348.70
7,184.89
1,500.00
14; 549084
95.1'993060
5,670~OO
27-,823.72
74,826024
10,390059
44,058 .68
56,532030
. 7,916010
13,758040
7,llO.00
o
4,950000
~ -.~ . -., ..
6000
4,728.15
'492.80
5,358.4-0
or aDd GclImdssioners
., Maiiager ' , .. .
rk and Treasurer
1 BUilding
f Attorney
1 Court.,
ice Oourt
~ering
.
paction
It
lee
11e Health
3etJ.lley and Sewer
Iie.g. .....
. .. Collection and Disposal
ge Disposal
- tLighting
fie and Parking Control
r\
liming Fool
~.
,
I
1------ u
GITY OF SAT.:r~ ~
GENERAL OPERATING FUND
DET~LOF ~NDITURES . MAYOR AND ~ONERS
JdIlarY 1. 1951 to December 31. 1951. Inclusive
Persona:lseri1~s
Salariea .. Commissioaers
Ooatractural Services
Travel
AmeriCdizat10n Caater
Printing, Binding and Duplicating
Legal Advertising
Surety Bonds
Total Coatractural Sen'ices
$ 88.51
120.00
158 042
901028
60.63
Total Expelldi tures
40
Schedule -wit
$ 3'75600
$1,328.84
.1, 70~ 084
41
Schedule -I-b-
<;TY OF &AT .TNA. KANSAS
GENERAL OFERlTIOO FUND
DETAI~ O~. EXP.ENDITURES..- ~fi ,~A~
'J8.lnlarY 1. 19~1 to December ~l. 1951. Inclusive
Salarie, ..
C1 V Manager
Other
Total SuDdr7
$4,320.00
2,480.00
$6,800.00
$ 479.95
S15.62
304.fI1
69.00
296.70
64096
2S.00
~75;.90
467.50
4000
471.50
158.25
158.25
70.00
. 70000
i. ..
",.255.05
Total Salaries
Other Expendi t~s
AutomobUe. use allowanee
Te1e}ilone and te1egraJil
Traveling
Fostage ..
Printing, Binding and Duplicating
Mis cellana ous
Bond
Total Contractural.
Office Supplies
Books and Periodical8
Total Materials and Supplies
" -- ----
Organization Dues
- -. -- ._-
Office. ~~PI!~~~..
Total Cap! tal Outlay
Tetal Expenditures
}
'CITY OF S&T.TNA. fCANSAS
GENERAL OEERAXING FOND
DETAIL .OF EXPENDITURES - CITY CIERK ~, GITYT~ASURER
\Tamtar7 1. 1951 to December 31. 1951. Inclusive
Waas and Salaries
City Clerk
City Treasurer
City Bookkeeper
Other Salaries
Auditing
Judges and Clerks... E1ectioDS
Total Personal Services
$4,200.00
. '900.00
1,980000
5,918000
54S..00
1,840.77
Coatractura.l Services
Telephone and'Te1egraph
Travel
Fostage
Miscellaneous
Printing, Binding & Duplicating
Printing. Eleotion Supplies
Legal AdYertising
Surety Bonds
Repairs, Furniture and. Equipnent
Other
. 473.23
72.75
561.36
'186.00
2,843.98
342.37
218.78
278075
70.25
2,500.00
Total Oontractural Services
Material and Supplies
Of'f'iceSupplies
Books and Feriodicals
Election Supplies
$l,lSl~04
-'5.00
164.50
rotal Material and Supplies
GaP! tal OutlaY
Forni ture and Fixtures
SundrY'
Organization Dues
Refunds
Total Sundry
Totals Expend! tuNs
$ 315.77
150.00
42
Schedule ltl..c'I
$lS, 383 077
$ 7,547047
$ 1,350.54
$ 232055
$ 465.71
. . ~ .
~24"980oio
CITY OF SALINA.. KANSAS
GENERAL OFERATING FUND
DETAIL OF EXPENDITURES' - crry BUILDING
- .~ \' -.". -"-
January I, 1951 to December 31. 1951, Inolusive
Fersone.l Serviees
Salaries
Contractural Services
Building Repairs -
Building Insurance
:lqeipnent Repairs
Gas Service
Light and Pewer Servico
Water Servioe
Laundt7 and Towel Service
Total Contractural Services
~ '5tl~87
1,761.7S
M.50
767.72
4S2.1~
90.30
l23.5S
Ma terial and Supplies
Janitor and Toilet Supplies
E1e otrical and Lighting
Paint and Painting Materiels
Tottll Material and Supplies
31e.03
3'7.71
51.15
OaPita10utlaY "
F11rni ture and Fixtures
Total Expenditures
4-'
Schedule "I-d"
~4,624.25
~3,759.Sg
!t 406.S9
. 8.72
~.799.74
-CITY OF SALINA. KANSA$
GENERAL OPERATING FUND
DETAIL OF EXPENDITURES - CITY ATTORNEY
January 1. 1951 to December 31. 1951.. Inclusive
Personal Servi~s
City Attorney
Assistant City Attorney
Court Reporter and Special Attorney
Total Fersonal Services
Contraotural Services
Travel
Miscellaneous
Telephone and Telegraph
Total Contractura1 Servioes
Total Expend! turas
'* Special fee to Clark and. Mize
Court Reporter
Ralph Knittle
$2,700000
1,515000
i(- 1,133070
$ 141.36
63.30
4.82
$ 106070
27.00
1,000.00
11.133.70
M+
Schedule 1tJ..e1f
$5,348.70
$ 209 048
~5.558.18
CITY OF SALINA. KA..1'lSAS
GENERAL OPERATlOO FUND
DETAIL OF EXPENDITURES - CITY COURT
January 1. 1951 to December 31. 1951. Inclusive
.
Fersonal Services
Judge
Clerk
Marshall
Other Salaries
$2,700000
1,950.00
2,040000
494.89
Total Personal Services
Contract ural Services
Travel
Miscelle.neous
FUelity Bonds (2)
TelePhone and Telegraph
Binding, !Tinting and Duplimting
Total Contraetural Services
$ 364.20
106021
46025
136.95
264060
Materials and SupPlies
OffiCe Supplies
Books and Fer10dieals
$ 66.38
38040
Total Materials and Supplies
Total Expenditures
45
Schedule wl_fIl
$7,184.89
# 918 021
$ 104078
~.207 088
Salaries
Judge
CITY OF SALINA. KANSAS
GENERAL OFERATI11G FUND
DETAIL OF EXPENDITURES - POLICE COURT
January 1. 1951 to December 31. 19S1. Inclusive
Contractura1 Services
Miscellaneous
Bond
$22.S3
5.00
Total Contractura1 Services
Total Expenditures
~'J
Schedule a1_glt
$l,SOOoOO
$ 2'7.53
t1. 527.S3
CITY OF SAT.TNA. KANSA$
GENERAL OPERATING IDND
~TAIL OF EXPENDITURES - EIDINEERING
January 1. 1951 to December 31. 1951. Inclusive
Personal Services
.... City Engineer
Field Engineers, etc.
Appraising and Abstracting
$4,200.00
8,714049
11'575.35
Total Fersonal Services
Contrfctural Services
Legal Advertising
Equipnent Repairs
Fidell ty Bond (1)
Travel
Blue Printing and Photography
Printing, Binding and Duplicating
Miscellaneous
Motor Vehicle Insurance
Motor Vehicle Repairs
Metor Vehicle Tire & Tube Repairs
$1,464.56
23.90
12050
32.86
93.70
187.59
176003
34.94
91.19
.75
Total Contraotural ServiMs
Materials and SupPlies
Office Supplies
Motor Vehiole - Tires and Tubes
Motor Vehicle - Farts
Motor Vehicle - License Tags
Motor Vehicle - Fuel, Lubricants,Antifreeze
Books and Feriodicals
Drafting and Engineering Supplies
Machinery and Equipnent Parts
$ 449.61
18095
5.30
7.50
165045
25.00
254045
18.47
Total Materials and Supplies
Total Expenditures
47
Schedule R1_hll
$1.4,549.84
$ 2,ll8002
$ 944.73
~17.612.59
CITY OF SA.T.JNA. KANSA$
GENERAL OPERATING FUND
DETAIL OF EXFENDITURES .. FIRE DEFARTMENT
January 1. 1951 to December 31.. 1951. Inclusive
Personal Services
Fire Chief'
Firemen, Inspectors, etc.
Special Services
Total Personal Services
$4,200.00
91,77402.4
19.~6
Contraetura1Serviees
Telephone and Te1egrafil
Travel
Fostage
Freight
Miscellaneous
Insurance - Buildings
Insurance - Motor Vehicle
Gas Service
Light and Fower Service
Water Service
Repairs-Building
Repairs - Furniture and Fixtures
Repairs.. Machinery and Equipnent
Rep8.irs .. Motor Vehicles
Rent - Fire Hydrants
lawidry and Towel Service
Total Coatractural Services
$ 559038
63000
18.00
'804l
67.21
211.88
404054
446048
519.34
71075
205.00
41.22
306.19
, 43.28
596075
114.91
Material and SupPlies
Expendable 'Tools $ 146008
Office Supplies 215~72
Chemicals, Drags and. laboratory Supplies 455~'7
FUels and Lubrieants u75.65
Janitor and'ToUet Supplies 406025
Motor Vehicles - FUel, Iabricants,Antif'reeze . 673.68
Motor Vehicles - Parts 1,241094
Motor'Vehic1es .. Tires and Tubes 133000
Seeds, Plants, Trees & Botanical Supplies 21.36
Wearing app8.rel 28603'7
Other Operating SUpplies 206.68
E1eetrioil &naLighting uaterials & Parts 156.23
Paint 'ana Painting J48.teria.le;" 219061
We1aingand Blacksnd thin~(Materials 192085
Total Materials and Supplies
CaPital OutlaY
l'iNFighting EQ.uiplierit
Funii:ture arid FiXtures
Total Capital Outlay
$ 1,468.21
69.4.10
Sundrt' ""'"
.....Dues-
Total. E:x:pendi tures
48
Schedule It 1-1 It
$95,993060
$ 3,671.34
$ 4,430.89
$, 2,162031
h'~-' 26.~0
, 06.2~0 6&.
CITY OF SALINA. KANSAS
GENERAL Ol'ERATING FUND
DETAIL OF EXPENDITURES - INSPECTION
January 1. 1951 to December 31. 1951. Inclusive
Personal Services
Inspeotors
$5,670.00
Total Personal Services
Coatraotural Services
Auto use allowance
Printing, Binding and Duplicating
Miscellaneous
$1,020.00
125.75
85.14
Total Contractural Services
Materials and SUpplies
Office Supplies
Sundry
Dues
Total Expenditures
49
Schedule 1I}..jll
$5,670.00
$1,230.89
$1, 18.35
$ 4.00
J6.923.U
GITYOFSALINA,KA.NS4S
GENERAL Ol'ERATING FUND
DETAIL OF EXPENDITURES .. FARK DEPARTMENT
January 1. 1951 to December 31, 1951. Inc1usiv.
Fersonal Services
Superintendent
Other Wages
Special Services
Total Personal Services
Contraotural Ser"1{i.oes
Telephone and Telegraph
Light and Fower Service
Travel
Printing, Binding and Duplicating
Miscellarie oua
Motor Vehicles.. Insurance
Gas Service
Repdrs - Buildings
Repairs .. Machinery and Equipnent
RePairs -Motor Vehicle Tires and Tubes
Total Contraotural Services
Ma terials and SupPlies
Expendable Tools $
ChemiCals, Drugs and Laboratory Supplies
Fuel and fubrican.ts
Janitor and Toilet Supplies
Motor Vehicles-Fuel, Lubricants & Antifreeze
Motor Vehioles .. Tags
Motor VehicIes .. Fai'ts
Motor Vehicles .. Tires and Tubes
Recreational Supplies
Seeds, Plants, Trees and Botanical Supplies
Other Operating Supplies
Electrical and Lighting Supplies
Machinery and Eqll1pnent Parts
Paint and Paintillg SupPlies
Total Materials and Supplies
Ca Pi tal' OutlaY
TrUcks
EquiJ;lllent
c
Total Cap! tal Outlay
Spndry
....Dues
Total Expenditures
$ 4,200.00
23,573.72
50.00
$ 100.00
165.27
34.77
8~00
483042
109.19
86082
304.72
1l.06
19.50
28.03
4.03
35005
69.82
317036
37.50
70045
1.65
84.32
301.64
104096
, 70057
125 ;04
259.06
$ 3,175~14
53.82
so
Schedule Dl-klt
$2'7,823.72
$ 1,330.75
$ 1,509048
,$ 3,228 .96
I . '15 00
33.9C17:91
CITY OF SAT,TN!" KANS~
GENERAL OPERATING FlJ~
,
DETAIL OF EXPENDITURES .. POLICE DEPART~NT
~anu.arv 1. 1951 to Deoember 31. 1951. Inolusive
Personal Services
Ohief
Other Salaries
Medical '
Total Personal Services
# 4iOOO.00
68,648.99
2.177.25
Contractural Services
Automobile use allowance
Telephone and Te1egratn
Travel
Postage
Feeding Prisoners
Blue Printing and Photography
Printing, Binding and Duplicating
Mis cellaneous
Motor Vehicles .. Insurance
Repairs - Building
Repairs - Furniture and Fixtures
Repairs .. Machinery and Equipnent
Repairs ... Motor Vehicles
Repairs .. Ml;)tor Vehicles Tires and Tubes
Wash and Lubricant
Repairs... Radio Equi:pnent
Laundry a.ndTowel Service
Total Contraotural Serrloes
$ 915000
846.20
63052
. - 38.28
1,034076
126015
6l6~(f/
350ll
200.38
306~20
38.75
60.00
2,729.82
47.13
'170001
1,023.50
lo~O
Materials and SuPPlies
Expendable Tools $ 198.01
OtfioeSupplies 7U~8
Books arid Periodicals 9.55
Chemicals, Drug and Laboratory Supplies 82024
Food' for animelsand Fish ' 164~9
Jariitor and ToUet Supplies ' . 23~39
Motor Vehicles .. Fu:el,Lubricants&A.ntitreeze 4,01902:7
Motor Vehicles ... Tags 57 ~61
Moter Vehicles.. parts 62.57
Motor Vehicles ... Tires and Tubes 5&7.97
Wearing apparel 299.78
Other Operating Supplies 561.06
EleotrlGal&nd Lighting Farts 11.91
MaC1:i1iieriand' EqUiI1llent . Parts 73.38
P&ints &rid Fainting Supplies 83;03
Radio Parts'" 8 .00
"Total l4a:teria1s and SUpplies
CaPital '0ut4'v ,. '~- .
FUrIliture '. and Fixtures
BOliee EquijDent'
. Total Capital Outlay'
SundrY" .'
-, "'orgamzati:oDal Dues
Total Expend! tures
.
57.60
596.4~
51 ,
Schedule Itl_llt
$74,826.24
$ 8,252.38
t 6,933046
. 654.09
$ '. . 215030
~?O,881.47
GITY OF SALINA. ~
GENERAL OPERlTIOO .FUND
DETAIL OF EXPENDITURES - PUBLIC HE~TH DEFARTMENT
January 1. 1~51 to Deoember 31. 1951. Inclusive
Personal Services
Supervisor
Other Salaries
Medical
Total Personal Services
Contraotural Services
AutOmobile use allowance
Travel
Miscellaneous
Frinting, Binding, and Duplicating
Repairs - Furniture and Fixtures
Repairs - Machinery and Equipment
Ice and Distilled water Service
Tree Spraying Service
Total Goatractural Services
Materials and Supplies
Expendable Tools
Office Suppl1es
Chemicals, DrUg and Laboratory Supplies
Fuels and Ialbrioants .
Machinery and Equipment Parts
Total Materials and Supplies
CaP! tal OutlaY
Machinery and Equipnent
Sundry
Organization Dues
Total Expenditures
$3,300000
6,64,0.59
450.00
%\ 780.00
133.50
127069
13.50
1.50
38.08
13.65
479.76
$ 22.50
81.30
1.49047
19.15
40051
52
Schedule -104"
$10,390.59
$ 1,587.68
$ 312.93
$ 2,3ll.40
$ 5.00
t14.6cf7 .60
,-
CITY OF SALINA. KANSAS
GENERAL QPERATING FUND
DETAIL OF EXPENDITURES - STREET.. ALLEY AND SEWER
Janu.ary 1. 1951 to December 31. 1951.. Inclusive
Fersonal Se1"vi.oos
Superintendent
Mechanics
Sweeper Operators
Maintenance Paved Streets and Alleys
Maintenance Bridges
Maintenance Buildings
Maintenance Equipnent
Maintenance Sewers
Maintenance Paved Streets and Alleys
Repair Unpaved Streets and Alleys
Snew Removal
Plumbers Fatches
Painter
Foreman
Mis cellaneous
Medical Service
Total Personal Services
$ 4,025.00
5,619.20
4,951095
11,03.3055
8.40
2,160025
'306060
1~465.50
. 694.00
3,701010
1,142.10
2,539.90
1,147068
2,899..30
2,347015
17.00
Contraotural Services
Automobile use allowance
Telephone and Telegraph
Printing, Binding and Duplicating
Miscellaneous
Motor Vehicle - Insurance
Gas Service
Light and Power Service
WaterServioe
Repairs - Machinery and Equipnent
Repairs - Motor Vehicles " .
RePs:ir's - Motor Vehicles Tires and Tubes
Re:P41rs -sewers - -
Total Contractural Services
$ 600.00
146~64
2040
1,087.96
756.47
246026
44.56
81015
433.62
'323093
659010
8.91
Materials atid SupPlie. . ,
, Ii- ndable Tools $ 363020
,- 'SapPlies 30.87
. Lubricants 545033
." 'aDd ToUet'Supplies ' - < '3001
110 - Vehicles..Fu.e1,' 1abricants & An.tifreeze3,818~S7
Motor Vehicles-IAeense Tags -191~25
Motor Vehicles-Parts ' 2,393.9'
MotOr' VehiCles-Tires and Tubes 1,31"1049
Other Operating Supplies 26.83
Asphalt and ROad OU 3,028000
cement " ". .,. 41.3.93
Electrical and Lighting Supplies 32.70
H~~ ~.~
Schedule III_nit
53
$44,058068
$ 4,391.00
Imnber
MaohiDery and Equipnent Farts
Metal and Metal Products
Paint and Painting Materials
Sand, Rock, Gravel and Chat
Sewer Fipe and Tile
Sweeper Parts
Welding and Black:sm1 thinglr1a terials
Total IIa terials and Supplies
2052
1,730029
77.82
7.rn
2,006030
, 180053
1p661.84
256076
Ganltal OutlAV
Garage Equipnent
Street and Sidewalk Improvements
Transfer t. Machinery Account
Total Capital Outlay
Total Expend! tures
34095
6,021056
6,000000
$18,130015
$12,056051
t7806.36.34
CITY OF SAT.TNA. KANSAS
GENERAL OPERATING FOND
DETAIL OF EXPENDITURES - GARBAGE DEPARTMEln'
January 1. 1951 to December 31. 1951. Inclusive
Personal Services
Superintendent
Drivers, etco
Medical Services
$ 2,850.00
53,497.30
185000
Total Fersonal Services
Contractural Services
RePairs - Machinery and Equipment #
MiscellaneoUs
Motor Vehicles - Insurance
Motor Vehicles - Repairs
Motor Vehicles - Tires and Tubes repaired
3.50
800030
385012
118.86
112.80
Total Contractural Services
Materia1sand SUpPlies
Motor Vehicles - Fuel, Lubrioants&antifreeze3,367.83
Motor Vehicles - License Tags 157 .50
Motor Vehicles.. Farts 249.02
Motor Vehicles.. Tires and Tubes :::550.00
Expendable Tools 314.81
Machinery and EquiIDent Parts 791.24
- --.- - < &
Total Materials and Supplies
CaP! tal OutlaY
Trucks
Total Expenditures
Schedule -1-0.
54
#56,532.30
$ 1,9420.58
$ 5,430040
$15,270021
~78.653.49
CITY OF SAUNA. KANSAS
GENERAL OPERATING FUND
DETAIL OF EXPENDITURES .. W.ASTE COLIECTION AND DISPOSAL
~ - -'. . - . ..,.
Janua.ry 1. 1951 to December 31. 1951. Inclusive
Fersona1 Services
Drivers and Laborers
$7,916.10
Total Fersona1 Services
Contractural Servioes
Telephone and Te1egraIil
Miscellaneous
Motor Vehicle Insurance
Machinery and Equipnent Repairs
Waste
$ 16.85
68.79
52008
209002
23.74
Total Contractural Services
Materials and SuPPlies
Fuels and Lubricants
Machinery and Equipment Parts
Sand, Rock, Gravel and Chat
Total Materials and Supplies
$ 476090
315.49
45.18
Capital Outlar
Equipnent
Total Expenditures
55
Schedule ItI_pIt
$7,916010
$ '5l 0 048
$ 8Yl.57
$ 25000
)9.149.15
CITY OF SALINA. KANSAS
GENERAL OPERATING FUND
DETAIL OF EXPENDITURES ... SEWAGE DISPOSAL
January 1. 1951 to December 31. 1951. Inclusive
Personal Services
Superintendent
Other Labor
Total Personal Servicas
Contractural Services
Automobile use allowance
Telephone and Telegraph .
Printing, Binding and Duplicating
Miscellaneous
Building Insurance
Motor Vehicle... Insurance
Gas Service
Light and Power Service
Repairs ... Buildings
Repairs .. Machinery and Equipnent
Repairs - Motor Vehicles
Repairs.. Motor Vehicles Tires and Tubes
Total Contractural Services
Materials and Supplies
Expend8.b1e Tools
Chemica.ls, Drug and Laboratory Supplies
Fuel and Inbricants
Janitor and Toilet Supplies
Motor Vehicles-Fuel, Lubricants & antifreeze
Motor Vehicles ... Tags ' ' ,
Motor Vehicles .. Tires and Tubes
Electrlcaland Lighting parts
Maehi ~ry arid Equipnent Parts
Fa~nt and Fainting Materials
Total Materials and Supplies
CaP! tal Outlay
Trucks
Total Expenditures
$ 2,865.00
10,893040
$ 300000
253090
16.00
206045
523.20
26068
27020
8,420.55
248.27
89.68
48.10
1.00
$
32.65
39.33
74020
22.56
294076
7050
15005
. . '77027
1,032096
58.97
56
Schedule Itl-qlt
$13,758040
$10,161.03
$ 1,655.25
$ 1,043.40
., ,
;26.618008
CITY OF SALINA. KANSAS
. GENERAL OPERATING FUND
DETAIL OF EXPENDITURES .. STREET LIGHTING
Januar.v 1. 1951 to December 31. 1951, Inclusive
Contractural Services
Fower and Light Service
Sundry
Charges to Aocounts Receivable
Total Expenditures
57
Schedule wl..r"
$22,157074
$ 679.36
.22.837.10
CITY OF SALINA.. KANSAS
GENERAL OPERATII<<l FUND
DETAIL OF EXPENDITURES - TRAFFIC AND ,PARKING OONTROL
JanuarY 1. 1951 to December 31.. 1951. Inclusive
Fersonal Services
Wage. and Salaries
Contractura1Services
Miscellaneous
:Printing, Billding and Duplicating
Repairs - Machinery and Equipnent
Lights and Fower Service
Total OoD.tractural Services
Materials and SuP1Jlies
Expendable Tools
Fuel and Lubricants
Fuel and Lubricants - Motor Vehicles
Signa
Wearing Apparel
Faint ~ Painting Materia1s
Traffic Contre1 Parts and Materia1s
Total Materials and Sapplies
Capital OutlaY
EquiJlD8nt
Automobiles
Total Capital 0utla7
Total Expenditures
$ 45.47
13015
1,849.82
1,199.35
$ 16.71
1.20
.30
2Zl076
45097
687 000
3,760073
'$1,926072
822.90
58
Schedule lt1_slt
$ 4g728.15
$ 3,1(J7.79
$ 4,739067
$ 2,749.62
t15..325.23
CITY OF SALINA. KAN$J$
GENERAL OPERATING FUND
DETJIL OF EXPENDITURES .. AIRPORT DEFARTMENT
January 1. 1951 to December 31. 1951. Inclusive
Personal Services
Salaries and Wages
Oontractural Services
Social. Security
Buj ]jH ng InsuranM
Gas Service
Light and Power Service
Repairs .. Buildings
Repairs · Machinery and Equiplent
t 1039
439032
7045
334003
350053
401071
Total Contrs.etura1 Services
Materials and Su,pPli.es
Electrical and Lighting Parts
Machinery- and Equipment Farts
Paillt and Painting Materials
$112095
24.69
31.24
Total Materials and Supplies
Ca Pi tal OutlaY
Landscape and Horticultural Imp.
Equipaent
Total Cap! tal 0utla1
$715047
605004
Total Expenditure.
59
Schedule "I.tlt
$ 492.80
$1,534049
$ 168.88
$1,320051
i3_51606S
CITY OF SA1::.HIA. m~
GENERAL OPEBATING FUND
DETAIL OF EXPENDITURES - SWIMMIOO FOOlS
~aDl1ArY 1. 1951 to December 31. 1951. Iaolusive
Personal Serrlces
Salaries and wages
Gontractural Services
Telephone and Telegraph
Frinting, BiDdiJJg and Duplice. ting
Miscellaneous
Gas Serrloe
Light and Power Sarrles
Water Service
Building and other Structures
Repairs - Machinery and Equipnent
LallJldry and T01le1 Service
Total Oontraetural Services
$ '.72
26.34
88094
J~'o 71
32040
423050
192.05
295064
57.64
Materials and Supplies
Expendable Tools
Chemicals, Drug and Laboratory Supplies
Janitor and Toilet Supplies
Concessions
Eleotrical and Lighting Parts
Ilach1ner,r and Equipaent Parts
Paint aDd Painting Mater~als
fota1 Material aDd Supplies
CaPital OutlaY
Recreational Equipaent
SwadrY
Sales and Admission Tams Remitted
$ 12.62
282 048
47047
1,783.14
2.73
8040
178.49
Total Expenditure.
60
Schedule a I-u"
15,358040
$1,139094
$2,315.33
$ 132.00
$ 511.69
t9,457.36
Schedule 1121t
61
62
Schedule · 311
CITY OF SALINA. KANS.&3
GENERAL AND SPEGUL ntPROVEmm FUND
STATEMENT OF RECEIPrS. DISBURSEMENTS AND BALANCES OF CASH
A.ctual
Balance January 1, 1951
Receipts
Taxes
!!.2!l!
Tetal Receipts
'7,*067
174067
J74.67
Total Accountability
Disbursements
None
Balance Deoember 31, 1951
#74.67
CITY OF SA-LINt. K~AS
GENERAL IMPp.OVEMENT FUND
STATEMENT OF RECEIPrS. EXPENDITURES. LIABILITIES pm BALA.NCES
AND COMPARISON WITH .1951 BUOOET
.January 1. 1951 to December 31. 19'1. Inclusive
Actual
Budget
t18.Q47.04 . 1,1;?65
,Balance January 1, 1951
Reoei~
Ad Valorem Tax (Exh. G)
Sales Tax
Weed Cutting .. Fersonal
Weed Cutting .... Tax
Sales and Services
Miscellaneous
Total ReceiPts
Total AccOUntability
ExPenditures
Personal Services
Wages and Salaries $29,321.31
ProressionalServioes " 417 .~
Total Fersona1 Services ~29. 738. 6
Contractural Services
Repairs .. Machinery & Equipnent $ 3,451.85
Repairs .. Motor Vehicles 1l~30
Repa.1rs .. Motor Vehicles Tires&Tubes 2.50
Repairs.. Sewers . 1509'7
Repairs ..Streets,SidewalkS&Bridges. 294.10
TotalOontraotural Services $ 3.775.72
MaterialS and Supplies . ,
Expendable Toels $ 7.00
Motor Vehic1e..Fue1,Lub.&Antifreeze '479.19
Asphalt and ROadOU 1,215002
BrickS and MasoDi'y 178 ~64
ceinentaDd Cement Products 391.85
Hardware ~ - - '- ~ - 491.91
LUmber aDd.lllieclProducts 389..52
MaChinery and Equipnent Parts 473065
MeW and Metal ProdUcts 512 $1
Motor Vehicle ;. Partti 104~38
Paint and Painting Materials 80/...47
Sarid, Grave.:r, Rock and Chat '449.37
~:i :t~~~T~ ~p;'es J ~:=:~
SundrY" .-- .
"Soci&lSeCUrl ty Tax
Tota). Expenditures
$35,60~.16
4,734071
38050
39000
o
o
l~~:~~:ll
Liabilities: '1..1-51' 17069.03
12;')1..51 ""84.33
Cash Balance December 31, 1951
m;i~:~
16.9~.70
i 27 .35
.Amoun1~ or
Actual Over
~et '
~;L6 1l.39
63
Schedule a 4"
.Amount of
.Actual Under
Budll!et
~
$35,178.32 $ 42;~.84 $
4,734071
0 3f~050
'0 39.00
1,350000 1,350000
501o~2 115. 5600Al '~Olo~
~, 7640 5 ~1. 500
W.900.00 $
125.720.00
f ~.600.00
~ '. ~
~12.580.00
'b~~~.oo
j
j 4, 01S~
it
j
$ 84~
, -
J17.261.o5
, -
j
~ 824.28
f4. 9'19 005
~"'~.,
. _, ".,_d
.v". .
~, " ?
64
Schedule It 5"
CITY OF SALINA. KANSAS
CEMETERY FUND
STATEMENT OF RECEIPTS, EXPENDITURES, LIABILITIES AND BALANCES
January 1. 1951 to December 31. 1951. Inclusive
'.aunt of Amount of
Actua1 Budget Actual Over Aotual Under
Bud~et Bu~et
Balances Janu.ary 1, 1951 j 1.255.71 i 1,736070 J ""}48099
Receipts
Ad Valorem Tax (Exh. G) $ 2,989001 $ 2,921.70 $ 67031 *
Sales'Tax 696..39 ' 6960.39
Burial and Removal Fermi ts 3,648000 2,700000 948000
Marker Permits 74.00 75000 1.00
Lot Transfers 19000 15000 4.00
Lots Sold 1,660000 1,000.00 660.00
Interest Received 150000 150.00
Grave Space Sold 285~OO 350.00 65.00
Care of Lots 180050 300.00 119.50
Miscellaneous 0 101 21 101.21
Total Receipts t 90701.r;. . 8.309:30 .1.~2.60 ~
Total Accountability ~10. 957 ..... J10,046.00 j 911.61 t
Ex-oendi tures
Personal Servioes
Sexton $ 2,310.00
Other Salaries 6.~03 .60
Total Fersona1 Services $ 9,113060 ~ 8.000,00 J1,113 060 ~
Contracture.! Services
Telephone and Telegraph $ 109000
Frinting, Binding & Duplicating 25.00
Building Insurance 37.00
Motor Vehicles Insurance 20.74
We. ter Service 40.20
Repairs - Buildings 90063
Rep:l.irs - Machinery- & Equirment 2090.35
Repairs .. Motor Vehicles 18.50
Repairs - J!oter Vehicles Tires & Tubas 3000
Total Contractural Services ~ 553042 f 596000 t J 42 .58
Materiale.nd Supplies $ 7.65
Expendable Tools
Fuel and lubricants 34.56
Motor Vehie1e,tuel,Lub~antirreezQ 134.81
Motor Vehicle License Tags 15.00
Motor Vehicle Farts 3079
Cement and Cement Products 31073
Sand, Gravel, Rock and. Chat J 200)A ~ J ~02 .12
Total Material and Supplies 247088 450.00
Capita10utlaY ' , .
Equipnent 11 ' 0 J r8O:*p
Total Expendi turtls 10 0 0 , 11 0
923031 $ 923.31 ~
Liabilities: I-I-51 U3042
Cash Ba.lAnce Deeember 31, 1951 ~ 779089
65
Schedule lt6tt
CITY OF SALINA.. KANSAS
JUBI.J:C HEALTH NURSING FUND
STATEMENT OF RECEIPl'~, DISBURSEMENTS AND BALANGIl}
AND OOMFARISON WITH 1951 BUOOET
.
January 1. 1951 to December 31. 1951, Inclusive
,
Jmoun1~ of AJliount of
Actual Budget ~otual OVer "Actual Under
# . Bu~e.:L- 'Budp;et
}3alance January 1, 1951 19073 3.21 $1 .~~
Receipts
Ad Valorem Tax $4,1S9.Cf7 $4,135.19 $53.H8
Sales Tax 578.67 578..67
Miscellaneous 0 48.93 48.93
Total Receipts $4,767.7/J. J4,762 072 8 4.~~
Total Accountability $4.787 .47 $4..766.00 $21.41 --
--
Disbursements
Publio Health Nursing Association ~4, 766.00 U,766.00
. . '
Total Budget Charges J4. 766.00 ~. 766.00
Gash and Unencumbered
Balance Be camber 311 1951
I 21047 ~ 0
$21.,~ 7
'66
Schedule .71t
OITY OF SALINA. KANSAS
BAND FUND
STATEMENT OF RECEIPlS. DISBURSEMENTS AND BALANCE9
I
AND OOMPARISON nTH 1951 BUOOET
" . - . - . .- ..'
januarv 1. 1951 to December .31. 1951. Inclusive
Total Receipts
Total Acocnmtability
Disbursements
To Library Board
Total Disbursements
Schedule &tsn
67
CITY OF SALINA. KANSAS
LIBRARY FUND
STATEMENT OF RECEIPrS. DISB~NTS AND BAT.4~CES
AND ~MFARISON nTH 1951 ~~~ET
J.anuar:v I. 1951 to December 31. 1951. Inclusive
.Actual .Budget
Amount of'
.Actua1 OVer
BudR:eL-.
$ 339 .ZQ..
:aalance January 1, 1951
Receipts
Ad Valorem TaX
Sales Tax
Mis oellaneous
$ ')39070 f 0
$30,677.20
3,704(159
o
$34.381.79
$34.721~9
$30,367.64-
3, '704059
6cr/o7'7
~34. 770o??
J34.770000
$309.56
J34.072.2') j34.770.00
$34.072.23 $34,..770.00
$ 649.26 $ 0
Balance December 31, 1951
$64 9 .:~6
.Amount of
.A.otual Under
l3udRet
69'7.77
'88.21
48.51
69'7.77
69'7.77
,68
Schedule "91t
",-- r
69
Schedule -10"
Hillcrest
14emoria1
Trust Fund
t4.441.50
5,510.00
$5.510.00
J9,951.50
1,805.00
~1,805000
$8,146050
0
~.146.50
TRUST AND AGENcY
~CEIP1'S
DISBlJRSE~N'!:S_~ ~C'ES
December Inclusive
1 to
QF
'ATEMENT
Jaw;
Hillcrest
Memorial
Endowment
.Fund
j 7.~04080
Oemeter,r
Endo1Ql18nt
- Fund
J 5.2660~
Policemen
Relief and
mslon Fund
'14.859.83
Firemen t s
. Rellet
'l)1Fd
.37 . 576.~3
l'iremenls
fenslon
Fund
110.297.31
Total All
Funds
--,
301.00
532000
j 83;000
j 8.337.80
776.50
t 776.50
j 6.042084
$ .26
2,110.36
. 2.110.62
~16. 0/70 045
390.95
178.50
1,700000
25092
~ 7.937096
~45.. 514049
61;2059
5,
$
$ 4,049.08
. 505.08
2,719.51
J 7.273.~7
'17.570.98
4,049.34
. 505.08
5,220082
. 479050
1,700.00
. ' ,
1,308050
25.92
5;510.00
5,642059
$
1951
Receipts
Ad Valorem Tax
Sales ~e.x
Membership Fees and Dues
Interest
Investments Matured
Sales of Ferpetual Care
Sales of Maso1eum Space
Refunds and Recoveries
Gifts, Grants and Apportionments
Comm1ssiou
Miscellaneous
Total Receipts
Total Accountability
1,
Cash Balances January
$ 1,562.92
720.00
957 .36
7.00
$
8,810.50
788.38
100.00
7,727050
$ 1,562092
720.00
. 957 .36
1,805.00
7000
'100000
16,538000
788.38
06
Disbursements
Insurance
RelietFayments to Disabled Men
fi"otessiorial Services
COmmissionS
Hospitalization
Damage 'ClaimS
Pensions Faid
Ref'onds
t 0
$ 8,337080
6.500.00
'. '
080
~ 0
$ 6,042 .84
,7 ~ 500 .00
413.542.84
t 9.598.88
$ 7,371.57
o
$ 7.371057
~ ')..247.28
$42,267.21
10.200000
$52.467021
$ 7.827.50
$ 9,743048
o
~ 9,743.48
o
$ 81,
1951
Total Disbursements
Cash Baleiice December 31, 1951
Investment Balances December 31,
, .
Fund Balances December 31, 1951
10
Schedule 8lO-A"
CITY OF SAT .TNA... KANSAS
FIREMENtS PENSION FUND
STATEMENT OF RECEIPrS. DISBURSEMENTS AND BALANCES
. ,
'AND COMPARISON nTH 1951 BUOOET
'January 1. 1951 to December 31. 1951. Inclusive
CITY OF S4UNA. KAN~
roLIGE RELIEF AND PENSION FU.ND
STATEMENT OF RECEIPrS. DISBUR$MENTS AND BAIANCES OF C~
AND ?OMPARISON WITH 1951 ~UIGET
January 1. 1951 to December 31. 1951. Inclusive
Actual
Balance January 1, 1951
Receipts
Ad Valorem Tax
Ref\u1ds and Recoveries
Salary Deductions
j14.859083
Budget
113.807.36
$ 026 $ 0
100000
2,110036 2,100000
Total Receipts
j 2.110.62
$16.970.45
Total Accountability
Disbursements
Pensions Paid
Refunds
Miscellaneous
f ~,~?Oc.O()
t16.0CIl.36
i 8,810.50 $ 3,168.00
788038
2,839.36
. ~~~~,88 i 6,007!36
j 7.371057 j10,000.00
Total DisburseJllents
J1aJance December 31, 1951
Amount of
Aotua1 Over
BudRet
'1.0'52 047
$ 026
10036
1:::==
~~
--
$5,642050
78:8.38
t3,~21g22
L-=
71
Schedule It lo..Blf
Amount of
Actual Under
BudRet
-,
$
100 ..00
$ ,89.~
j
$
2,8390.36
$
'2,628 043
CIn OF SALINA. KAi'iSAS
INroSTRUL DEVELOPMENT :ruND
STATEMENT OF RECEIPl'S. DISBURSEMENTS AND BALANCES OF c~
AND OOMPARISON WITH 19~1 BU~T
January 1.. 1951 to December 31. 1951. Inclusive
72
Sohedule -lilt
- ..73
Schedule It 12"
0ITYOFSALINJ..KANSAS
BOND AND INTEREST FUND
SnTEME:NT OF BEa&IPrS. DISBURSEMENTS AND BAUNOES OF CASH
AND COMPARISON WITH 1951 BUOOET
- . '
January 1. 1951 to December 31. 1951. Inclusive
, Am6,tint of' , Amount of
. Ac"'u.a1Over, Actual Under
Bu~et Budget
U 1.94'
, Aotual
. \.....
. :audg~t
. Balance January 1, 1951
Receipts
Ad Valorem Tax
General Borids
SpeoialBonds
Interest and Premiums
Special Assessments
Miscellaneous
$ 33.791.0~ ~ 24.829011
Total Receipts
Total Accountability
$130i6rn~41 $128,9'78.06 $ 1,629~35
liO, 73l~58 78,378083 32,35~~75
519~15 0 519 J5
158;90 158~90
383.07 38 3.(17
J242.400~11 $207. 356!89 rn;~3!22
. ,
j276.191.16 J232.186.00 ~OO5.16
$199,422;80 $199,422~80 $ $
17,208~92 16,863020 $ ,345.72
Z79030 " . 400~00 . 120~70
,15,500~00 15,500000
. .- ..- " --, . -'.
$216. 911 !()2 ~232.186.00 L: #15..274.98
~ 59.280.14 , 0 $59.280.14
Disbursements
Borid Frinci.pal.
BOM Interest
Commissions'and Postage
Miscellaneous
Total Disbursements
Balance December 31, 1951
CITY OF SALINA.. KANSAS
WATERWORKS DEPARTMENT FUND
STATEMENT OF RECEIPrS.. DISBURSEM&NTS AND BALANCES OF CASH
AND OOMPARISON WITH 1951 BUOOET
January 1.. 1951 to December 31. 1951. Inclusive
~~'.,--_.. '-"4
Schedule It 13"
75'
Schedule "13" (Cont t.)
CITY OF SALINA. KANSAS
WATERWORKS DEPARTMENT reND
STATEMENT OF BECEIPl'S. DISBURSEMENTS AND BALANCES OF CASH
AND OOMPARISON WITH 1951 BUOOET
J'anuary 1.. 1951 to December 31. 1951. Inclusive
Commercial and General
Salaries
Aocounting and Collecting
Meter Reading
Administration
Office Su:ppIies and Expenses
Stationary and Printing
Insurance
Extention and Betterment
Sales and Compensating Tax
Traveling Expenses
Miscellaneous
Social Security
Total Budgeted Expend! tures
Non-Budget Disbursements
Loans
Deposit Refunds
Other Disbursements
Total
Total All Disbursements
Balance December 31, 1951
Actual
$ 8,517~91
8,299~?0
5,430000
2,423.83
1,610000
1,250067
67,939094
406 ;27
643.82
o
851070
Budget
$ 7,OOO~00
6,ooo~OO
5,000;00
1,500~00
3,600~00
750000
50,000000
75;00
600~00
24,250000
Amount of
Actual Over
~iget
Amount of
Actual Under
Budget
$ 1,~517 ~91
2,:~99~0
~~30~OO
923083
~)00067
17,939094
~131027
43.82
e:S1070
1,990000
24,250000
t149.045.80 $153.195000 i::::
$167,959061
1,098000
57, 396?14
$226.~~3~75
l:n5~499 ,55
~125..340071
$ 4.149.20
CITY OF ~A T JliA.., KANSAS
MATERIAL STORES
STATEMlsNT OF RECEIPrS. DISBURSEMENTS AND BALANCES
JarmarY 1. 1951 to December 31. 1951. Inclusive
Balanoe January 1, 1951
Receipts
Material Sales
Reimbursements
$11.,685.05
2,438.12
Total Receipts
Total Accountability
Disbursements
Motor Vehicles fuel, Lubricants
& antifreeze
Balance Deoember 31, 1951
77
Schedule 1l15u
$ 1,101.96
$14,123.17
$15,225013
$12,909.57 '
~ 2.315056
CITY OF SALINA.. KANSAS
VETERANS HOUSING
STATEMENT OF REOEIPl'S.. DISBURSEMENTS. AND BALA.NCES
January 1. 1951 to December 31. 1951. Inclusive
Balance January 1, 1951
Reoeipts
Rents
Total. Accountability
Disbursements
Salaries and Wages
Insurance a.nd Taxes
Gas Service
Light and Fower Service
Water Service
Repairs - Buildings
Soc1a1Securi ty
Rent Remitted to U. S. Government
Ref"tmd or Deposits
$ 750.00
213.42
663003
619.89
227.85
118.64
2.28
9,246063
30.00
Total Disbursements
Balance December 31, 1951
78
Schedule R 16't
$14,179.04
$ 3,247075
$17,426.79
$11,871.74
$ 5.555.05
CITY OF SALINA. KANSAS
CIVIL DEmNSE
STATEMENT OF RECEIPrS.. DISBURSEMENTS AND BALANCES
January 1. 1951 to December 31. 1951. Inclusive
Balance January 1, 1951
Receipts
Federal Grant
Miscellaneous
Total Accountability
Disbursements
Salaries and Wages
Special Services
Telephone and TelegraIh
Office Supplies
Equipnent
Mis oellaneous
$146.25
511.26
118.88
114 .48
l44.50
6.04
Total Disbursements
Balance December 31, 1951
79
Schedule 111711
None
$8,371.40
15000
$8,386040
$1,041.41
i7.344099
CITY OF SAT.TNA.. ~~
STREET MACHINERY
STATEMENT OF RECEnTS. DISBURSEMENTS AND BllANCES
January 1. 1951 to December 31. 1951. Inclusive
Balanoe January 1, 1951
Receipts
From Street Fund
Total Accountability
Disbursements
Machinery
Balance December 31, 1951
$ 2,298025
16,000000
$18,298025
9,905000
i 8.39302~
. 80
Schedule "18tt
81
Schedule 1f19"
Totals
lI12?0.33
$39,953.21
9,251.59
4,377..50
~53.582.30
~60.832.6:3
~; 4,369.77
.3,205.50
38,004..63
$/..5.579.90
.~15.252. 7~
CITY QFS
CrnAlUNG A.CCOUNTS
Social
Security Bonds
TaX
-
$ 0 J2,108.7)
$8,401.86 ...
~
* 9,251.59
~8,401.~6 ~9,251.5?
$8,401.26 ii!:1, 360-:32
;t; ** $4,369077
.
7,284.18
il...t..284 . J8 .'4 ~69 77
jI ,... ..
~J117 ..68 ~6. 990. 5.5-
-
$2,000.00
4B6.00
6,697.59
50.00
$9.233.59
$1,000.00
486.00
2.883.77
~4.369~TI
Advance
1952
$ 0
Advance
1951
$3.205.50
OF CASli
Withholding
Tax:
BALANCES
Inclusive
DISBUHSEJM;NTS AND
December
RECEIPl'3
Oli'
J anuar
STATEMENT
$
$
$ 1.9~6.10
$31,551.35
1951
Receipts ,
Withheld from Salaries
Bonds required
1952 Lioense Fayments
Balances January 1,
4,377.50
$4.377.50
$4.3'77 .~O
~ 0
$3.205.50
i~1,5~1~
$33.487.LI-5
in 1951
Total Receipts
Total Accountability
l!~'
iP
<1 0
'll'
~,~ . 377 .. 50
--
$
3,205.50
th?02050
$ 0
30,720.45
$ 2,767.00
$
Disbursements
Refunds of Bonds
To Fund Accounts 1951
To U.3. GO"lernment
Total Disbursements
1951
Bonds Required
House Moving
Public Adaress and Timekeeper
Special A.ssessments
Plumbers
Bonds Refunded
House Moving
Public Address and Timekeeper
Special Assessments
Balance December 31,
*
**
CITYOFSALINA..KANS.tS
~ OF BANK RECONCILIATIOtS
December 31. 1951
Certified Outstanding
~~~~~s Che~
NatioDal Bank of America - General $135,400.93 $
National Bank of America - Water Refund ", 659025
Planters State Bank 164,833.6'1
Farmers National Bank 106,4f17 077
Totals ~407.301.62
19.80
, 486049
21,301098
4047
$21.812.74
::82
"
SOheduJ.e .2()11
Added.
PEH)Q~i ts
Book
Ba1ance~,.
!~ 0, $135,381013
. , 172076
3,102083 146,634.52
o 106,403.30
~3.102083 1J88.591.71
,.~,83
Schedule 1t20-AII
CITY OF SALINA. KANSAS
OUTSTANDlm CHECKS
December 31.. 1951
National Bank of Jmeriga
Certified Balance December 31, 1951
Outstandilul: Checks
$135,400.93
Number
918
9591
21755
298;0
Book Balance December 31, 1951
$'
$1.20
9030
1.50
7.80
, , 19 80
~135.381:13
Farmers National Bank
Certified Balance December 31, 1951
Outstandi!Ul! Checks
$106,40'7.77
25001
36353
$3020
1.27
4.47
~106..403030
Book Balance December 31, 1951
National Bank of America - Water Refund
Certified Balance December 31, 1951
Outstan~ Checkss
Undelivered but Issued
Issued and Outstanding
$
659025
$319069
166.80
Book Balance December 31, 1951
$ 486049
t 172076
84
Schedule 1120-.111 Gontt
Plai'l"ters State Bank
CertitiedBalanoe December 31, 1951
Add Deposits a:rter 12-31...51
Outsta.ndi~ Checks
Number ~r
4689 $ 112096
4730 "1.22
4564 61.56
2954 ll&a8
1907 10.65
10248 .30
1800 35~0
3940 21.85
1209 25000
4976 10~OO
1237 1l0~00
1064 4 ~13
1474 8.06
1527 10.00
35 3.60
51 1.88
88 21.00
98 1.85
1600 17.50
30 40.00
91 882000
1737 178036
4 6,169011
79 66~00
80 42000
1 19.25
2 136061
3 18.00
4 16.00
5 6.04
6 75.00
7 30 ~80
8 2.58
9 12032
90 193.22
1 79000
2 137.53
December 31 Payro1l21, 584.60
Less Paid ( 2,019089
Book Balance December 31, 1951
Number
1688
1738
1636
1681
1733
15C17
1749
1696
1626
$m,3(17 064
i.535~
t17 ,843
$'
t 45.60
266029
103.19
10.00
-117.09
1,106.41
3.40
340.00
15~09
25.00
$ 30,208.54
Jl/a.6.634052
Number
2all
3366
3480
3548
3677
3686
3787
4054
4331
4334
4360
4518
4581
47~
4891
50U.
5085
5239
5252
5772
5903
50/73
5975
5976
5980
5981
5984
85
Schedule 1t21St
CITY OF' SALINA. KANSAS
CASH IN TEE CUSTODY OF THE CITY COURT
w. J. Broom
December 31. 195i1l
$
$ 075
5000
.75
1~45
005
4010
.'17
075
.75
c75
040
.075
10.00
1.30
25~00
10.00
10.00
1035
1.90
2.40
2.00
068
'000
5.00
9.00
5.00
25000
Nu.mber
5985
5999
6003
6004
6005
6006
6008
6010
6011
6013
6014
6015
6018
6019
6021
6022
602:4
6026
6027
6028
6029
6039
6031
6032
6033
6034
Certified Bala.lo.ce
Deposit 1...:2..51
i 5!~
1.40
10000
5~00
3.35
1.30
1.00
50.00
45000
5.00
10.00
5.00
9~50
10~00
10.00
7.50
0,0
25000
20.00
5000
25.00
.30
15.00
354023
8.10
455052
Book Balance
~2,843.30
- 10.1.4
i2,853044
tl;~17.05
$1.636039
86
SChedule .22"
CITY OF SALINA. KANSAS
REGONCIIUTION ~F~S~~T. AGENCY ACOOUNT
~cembe:r 1a. 1951
WATERWORKS DEPARTMENT
SALINA.. KANSAS
fiNANOIAL REFORT
OOVERING THE FERIOD FROM'
January 1. 1951 to December 31. 1951
D. N. Turner
Gl5RTIFIED PUBLIC ACCOUNTANT
~IT.TNA. KANSAS
87
WATERWORKS DEPARTMENT FUND
In aocordance with instructions received the books and records of the
Waterworks Department Fund
City of Salina, Kansas
have been audited for the year aDded December 31, 1951 and we now submit the
following report based on that examination.
SOON OF AUDIT
The audit was performed in accordance with the general !lnd specific
required provisions of the Minimum StaMard Audit Program, apprO'TE3d by the
State Municipal Accounting Board applicable to such funds. The audit included
a verification ot the Assets and Liabilities of this fund at DeceInber 31, 1951,
in the manner and to the extent hereinafter indicated and a generli1 review of
all revenue and expenses for the year 19510
HISTORY
The Waterworks system, supplying the water needs of the residents of
the City of Salina, Kansas, was purchased from private interests :In October, 1925,
by the City and since Jamary 1, 1926, has been operated as a municipal activity.
The Waterworks Department is governed by the City Commissioners.
B~C'E,~
The balance sheet of the Waterworks Department as at Deoember 31, 1951
is presented in Exhibit RAil and is briefly summarized below:
Assets
Liabilities. Reserves aDd Surplus
Surplus
Reserve for
Depreciation
eurrent-tiabillties
Total- Liabilities-
Reserve and Surplus
$1,438,248080
, . '
Flant and Property
Current Assets
$1,342,905048
290,564.56
$1,633,470.04
180;180.20
. ':u., 9~.OL.
$1,633,470.04
APPLICATION OF FUNIS
88
The Source and application of funds realized during the period under
review is shown by the following statements.
Funds Provided:
From net inCOD18 for the year ended
December 31, 1951
Add Back Depreciation taken for the year 1951
for which no ca.sh was required
Decrease in current assets
Total Funds Provided
Funds Applied:
T19 adjustment Investment aocount
To purchase of Plant and Equipnent
Equipaent (Fire Department)
Water Ref'unds
Water Softener Expense, stco
Charges to Depreciation Reserve
Total Applied to Furchase Plant and Equipnent
$ 38,171049
15,151.20
73.414063
~12607Ylo32
$ 275.00
67,939.94
5,751010
43,836009
6,487 .85
2.447034
$126.737 .32
The increase in working capital represents the net incrEtase of current
assets over current liabilities as follows:
December 31
1951 !2.2Q
$126,299.92 $ 83,24f~.41
-- 25;,000.00
6'0000 'l,57~i.OO
118,064.55 195;,678044
10,285~01 1l,40€~.56
34,836.80 26,70~i.52
172.76 21,30€~.85
255.52
Current Assets:
Cash
Un! ted States Bonds
City ot Salina: Bonds
City otSa1iDa Temporary Notes
Acoounts Receivable
J4aterialsalld Supplies
Cash ,set aside tor Refund
Deterred Charges
Increase
(Decrease)
$43,051.51
( 25,000.00)
( , 925000)
( 77,613.89)
( 1,123.55)
8;,131028
( 21,1360(9)
255.52
Total Current Liabilities
;290.564.56 $364.924.78 11 74.360.22)
$ 4;,828.04 $ 6;,961.67
9,398.00 8,881.00
715.00 4~S096
~ 14~ ?41!04 . 15..886.63
J275.623.52 $349.03H.15
Current Liabilities:
AOOo'l1nts Fs.yab1e
Meter Deposi ts
Expense Reserve
Total Current Liabilities
Net Working Capital
($ 2,133.63)
517~OO
671.04
I# 945.59)
j 73..4l.4.63
89
PJANT AND :PRO:P.ERTY
The net increase in Plant and Property Accounts is shown in Schedule -2.
together wi. th the balances in the various accounts at the beginni'Dg and close of
the year.
O"URRENT ASSETS
Cash in Office and City Treasurer:
Cash on hand in the office was counted on January 2, 1952 and traced at
that time into the days bank deposits.
Cash Disbursements for Meter l)eposi ts Refunds, Miscellaneous Payrolls,
Freight, Express and Petty Claims are made from current cash on hand. Reimburse-
ment for these items are later received from the City Treasurer t,p..xough ePprop..
riations made by the Board of City Commissionerso
Cash in the hands of the City Treasurer was verified and comPared with the
records of the City C1erko The payments of vouchers for the Waterworks Department
are now being handled in the same manner as all other fund payments are under the
&a.me type of authorization, and the warrant- cheeks are issued by the City Clerk
and entered on his reoords, the same as those for other funds and departments.
United states Bonds and City of Salina Bonds were presEmted for our
inspection by the City Director of Finance in the absence of the City Treasurer
who keeps them in the National Bank of America. All coupons werE. found attached
, , -
to the bondS, and the bonds on h~d agreed with rEtoord~ of bonds he1do
City of Salina Temporary Notes represents money advano3d to the City
- "_.
by the Waterworks Departments, Date of Isstte, Interest Rate and ,lmounts of
these Temporary Notes are lis~ed in ~~~~t, ~~~ under ~he Ci~y ,ludit.
Total billings for the year p~us ou~standing aocountsat the ~g~nning
of the year Tfere aocounted for either in the form of cash received during the
. -. ~
year, discounts and rebates allowed, bad debts charged off, or outstanding
accounts due at the close of the yearo
Inventory of materials and supplies represents the value of these
90
iwms on hand De6ember 31, 1951, as inventoried under the supervis.ion of the
su:p9r1ntendent, l'Iho stated that the quantities were correot and the items
were priced at the lower of cost or market. The extensions and fC10tings were
verified.
CURRENT LIABILITIES
Acoounts payable represent amount due on open account as at December 31, 1951
as shown by the City Clerk's Purahase Order Recordo
The total outstanding deposits at the audit date, as shown by the
General Ledger, was reconciled to the detail of individual deposi 1iories <)
Your attention is directed to the fact the interest on Meter Depof~its is not paid
by the Waterworks Department in accordance 1dth the requirements of Section 12-B22
G. s. 19350
SURPWS
The only changes in the Surplus Account was the addition of 1951 Gain,
and the deduction of the cost of the Fire Equipment in the amount of $5,751.10
purchased for the Fire Department and expenses in connection with the proposed Water
Softener Plant in the amount of $6,487 .83 and $43,836.<:9 Wa.ter Rej~ds made
during 1951.
RESERVE AND DEPRECIATION
The follcming tabu1s.tion swmnarizes the changes in the Reserve for
De pre cia tion during the year 6
Balance Decem~r 31, 1951
$167,576034
15,151020
t1S2, 727.54
2,4/+7034
$180.280.20
Balance - January 1, 1951
1951 Provision for Depreciation
Less charges to Reserve .. Autos disposed of
The amount added to the ReserYe Account in 1951 represelt1ting the depreciation
expense for the year was calculated by us and found to be correct. The reserve
account represents back reserve only as no funds actually set aside or segregatedo
91
INSURAN~
All Insurance purchased during the year was charged to expense (l A
statement of the insurance coverage in force at December 31, 1951 is presented
in Exhibit ttMII under the Gi ty Audit.
FIDELITY BONDS
Fidelity Bonds are in force in the amount of $5,000.00 l3aeh on the
Superintendent and Cashier of the Waterworks Department as shown :i.n Exhibit uL't
in the general reporto
OPERATION
A detailed statement of profit and loss for the year 1951 is
presented in Exhibit "Bit and its supporting Schedule ifIll.
GENERAL
No adjusting entries were necessary to adjust the books to oonform
with the audited balance sheet and profit and loss statement sinCl' all
necessary entries had already been madeo
We wish to express our appreciation for the oo-operatiolO of the
Superintendent, Gashier and other G1 ty Officials and Employees during the
course of the exa.mina.tion.
CITY OF SALINA.. KANSAS
WATERWORKS DEPARTMENT
BAIANCE SHEF.:X
DGlcember 31, 1951
Fixed Assets
Flant and Property (ScheduJ.e 1121()
Current Assets
Cash in office
Cash - City Treasurer J General
Cash - Ci. ty Treasurer, Refund
Imrestments
City of Salina Bonds
City of Salina Temporary Notes
Aocounts Receivable
Vi a ter
Service Lines
Inventories
Meter Department
Operating Stores
Deferred Char&!8s
Total Assets
Surplus
Balance January 1, 1951
Adds 1951 Profit
Less: Net Surplus Charges 1951
Reserves and Deferred Charp:es
DEtpr.-eCia tion
Expenses
Liabil1ties
Accounts Fayab1e
Meter lJ$posits
Total Liabil1ties, Reserves and Surplus
92
Exhibit ItAIt
Ass~
$1,342,905.48
$ 959.21
125,340.71
172.76 $ 126,472068
t ' 650000
ll8,06/u55 t ll8,714.55
$ 6,285076
3,999.25 $ 10,285.01
$ 12,259.58
22.577.22
$ 34,836080
$ 255.52
$1.633,470.~4
Surplus. Reserves & Liabilities
$1,456,427035
. ..38.171042
.1,494i598~84
56.350.04
$ 180,280.20
715.00
$
4,828.04
9.398.00
$1,438,248 080
. 180,995.20
, 14.226.04
'1.633.470.04
CITY OF SALINA.. KANSAS
WATERWORKS DEPARTMENT
PROFIT AND LOSS STATEMENT
Year Ended December 31. 1951
Sales of Water
:Private Consumers
Railroads
County
City
Government
Schools
Fenalties
Total Water Revenue
Less Refunds
Gross Receipts
Less
Operating Cost (Schedule III ")
Depreciation
Add
Interest Received and Misco
Net Inoome
$127,757.98
2,040010
, 327.55
1,744.~5
73040
1,158080
1,369074
$ 82,269.36
15.151.20
93
Exhibit ftBU
$134,471082
1,162.82
$133,309.00
$ 97 .420o~6
$ 35,888.44
~,283.05
138.17101/1
94
Schedule Itllt
CITY OF SALINA. KANSA$
WATERWORKS DEPARTMENT
OPERATING COSTS
Year 1951 ComPared with year 1950
Water SupplY Expense
Well and Pump Repairs
Electric Fewer
Eleotrical Equipnent Repairs
Total Water Supply Expense
Production EJtl)enses
Fower
Superintendence
Pumping Station Labor
Fuel
Miscellaneous Supplies and. Expense
Repairs, Jmmping Stations, Lines and Equipnent
Chemicals
Repairs, Electrical Power
la.1.brioants
Total Production Expense
Distribution Expense
Labor Moving Meters
Labor Meter DePartment
Repairs Meters and. Equipment
Repairs Hydrants
Distribution Store
Distribution Servioes
Distribution Trucks
Meter Serv1ce
Total Distribution Expense
Go1nJnei' Ci8.l. . and General Expense'
Salaries - Accounting and Collections
Salaries - Me~r Readiilg and Delivery
Salaries - AdDdnistrative
Office Supplies and Expense
Printing
I11SUrance
Ociii1pe~~tirig arid Sales Taxa S
Water Refund Salaries and Expense
Traveling " , .. '.
"Soci&I Security
Total Commercial and General Expense
Depreciation
, Total Deductions
~
Increase
(Decrease)
!S~
. 'll5.72
5,845.13
286070
$ 101.53
4,Si04.4l
89.54
1- 4.995 cJ8
($ 14.19)
( 1,040.72)
( 197 016)
.!j1.25200~1)
j 6.24705'
$11,490.54 $ 9,608.90 ($1,881.64)
2,520000 2,S;35.00 ' 315000
8,918.80 10,084.27 1,165047
105.04 11;071 10.67
348.68 2:92 .02 ( 56.66)
1,.344083 678.16 ( 666.67)
758.00 1,4,31.00 673.00
149.9'7 32.98 ( 116099)
0 2:13.00 213.00
~635.86 1E].91.04 I$ 344.82)
$ 2,520.00 $ 2,693000 $ 17.3 000
3,771.00 5,337.80 1,600.80
2,0/79.60 .3,C99.59 119.99
380.23 '0 ( 380.23)
, 960 .00 960 .00 0
6,033.19 7,663074 1,630055
886~71 1,179.70 292.99
353.83 4;2011 98.28
t17.850.56 ~21. 385.94 l 3.535038
o. .... , . - . ~-
$ 8,542000 $ 8,517.91 ($ 24.(9)
5, 716~OO 8,299020 2,583.20
5;250.00 5,430.00 180.00
2,019.77 2,423~83 404.06
2,136.00 1,610.00 ( 526.00)
7/4.03 1,250.67 476.64
- 266~95 '. 406;27 (3~~Bl~:~)
4,208.52 l'~~~:aR ' 643 ~82
0 . 8~~70 ' , 851'.70
28' 1. 27 W~ftl~ ~1.683.63
l' 7 88 $ '10.3'~2
6 12 0'6 $3,725.MI
SIR OF ~T.TNA. KANSAS
II R ~! (Contfd.}
l'age
Numbers
General Operating Fund - Detail of Receipts from Licenses,
Fees, and Permits 38
Schedule "1-13" General Operating Fund ... Departmental Breakdown of
Expend! tures , Compared with Budget
Schedule "1-&11
39
Schedule n1_alt General Operating Fund .. Detail of Expenditures _
Mayor and Commissioners
40
Schedule "l_btr General Operating Fund .. Detail of Expenditures ..
City Manager
Schedule -1-08 General Operating Fund ... Detail of Expenditures ..
City Glerk and Treasurer
41
42
Schedule "leodll General Operating Fund .. Detail of Expenditures _
Ci ty Building
43
Schedule Itl.e- General Operating Fund ... Detail of Expenditures _
City Attorney
Schedule ttl-f"l General Operating Fund ... Detail of Expenditures ..
Ci ty Coart
44
45
Schedule "l-g- General Operating Fund - Detail of Expenditures _
l'ol1ce Court
46
Schedule Ill_hu General Operating Fund .. Detail of Expenditures ..
Engineering
Schedule Ill_ill General Operating Fund .. Detail of Expenditures _
Fire Department
47
48
Schedule "l-j" General Operating Fund - Detail of Expenditures _
Inspections
49
Schedule lt1...kR General Operating Fund .. Detail of Expenditures _
l'ark Department
Schedule 11:1-1" General Operating Fund .. Detail of Expenditures _
Fol1ce Department
Schedule -1...11 General Operating Fund .. Detail of Expenditures ..
Publio Health Department
50
51
52
Schedule -1-n1l General Operating Fund .. Detail or Expenditures _
Street, Aller, and Sewer
Schedule Itl-oU General Operating Fund - Detail of Expenditures _
Garbage Department
53
54
95
Schedul.e -2"
CITY OF S&LINA. KANSAS
WATERWORKS DEPARTMENT
!LANl'S AND PROPERTY ACCOU~
ComPared Je.zmary 1, and December 31. 1951
Increase
1951
$
55,120028
6,373038
1,763.99
..
3,615.70
tt66.873035
$ ...
..
$
$ ..
..
-
472.72
..
...
...
$ 47207,?-
$
..
541.24
52.63
~ 593.87
"
J67.939.94