Audit - 1953
.cITY OF SALINA. KANSAS'
FINANCIAL REPORT
Covering the Period from
January l, 1953 to December 31. 195;
D. No Turner
CERTIFIED PUBLI C ACroUNTANT
SALIN~ KANSAS
EXhibit II A"
Exhibit "BII
Exhibit IICII
Exhibit tlDII
Exhibit liE II
Exhibit tI FtI
Exhibit IIG"
Exhibit IIHII
Exhibit "I tI
Exhibit IIJII
Exhibit "KtI
Exhibit ilL"
Exhibit 11M"
Exhibit "Nil
Exhibit "0"
Exhibit liP"
Schedule Ill"
Schedule "l-A"
CITY OF SALINA. KANSAS
ltl12~!
Page
Numbers
Commen ts 1-18
Summary Statement of Receipts, Disbursements and Balances
of Cash and Investments 19
Comparison of Actual Re ceipts with Budget 20
Sta temen t of Expenditure s Compared with Appropria t:Lons 2l
Cash in Custody of City Treasurer 22
Investments in Gustody of Ci ty Tr~asurer 23
Summary and Reconciliation of 1952 Tax Roll Showing Taxes
Assessed and Collected by County Treasurer and Remitted
to City Treasurer and Unremitted - Uncollected Balances 24
Statement of Taxes Received from County Treasurer Showing
Current and Back Tax Received and Distribution to li\mds
on Basis of Assessment
25
Clerk of the City Court - Statement of Receipts,
Disbursements and Balances of Cash 26
Summary of Police Court Records 27
Summary of the Records of the City Building Inspector 28
Comparison of Depository Bonds and Balances of Deposits 29
Fideli ty Bonds in Force 30
Insurance in Force 31
Accounts Receivable 32
"- - - -,
Statement of Bonded Indebtedness 33
- ,,'-"
statement Showing Balances and Changes in Temporary
Note Indebtedness 34-35
General Operating Fund, Statement of Receipts, Expenditures,
Liabilities and Balances 36
General Operating Fund - Detail of Receipts from Licenses,
Fees and Permits
37
Schedule "lE II
Schedule "1_a II
Schedule 11_b"
Schedule "l-e"
Schedule "1-d II
Schedule "l-ell
Schedule "1_f"
Schedule "l_g"
SCi"ledule "1_h"
Schedule "ki II
Schedule "1_j II
Schedule "1_k"
Schedule "1...1"
Schedule "1-m II
Schedule "I-n"
Schedule "1-0"
Schedule "1_pll
Schedule "1_qtt
CITY OF SALINA. KANSAS
>
! li 12 ~ ! {Conttd.}
Page
Numbers
General Operating Fund - Departmental Breakdown of
Expendi tures Compared with Budget
38
General Operating Fund - Detail of Expenditures -
Mayor and Commissioners
39
General Operating Fund - Detail of Expenditures -
Ci ty Manager
40
General Operating Fund - Detail of Expenditures -
Ci ty Clerk and Ci. ty Treasurer
41
General Operating Fund - Detail of Expenditures -
Ci ty Building
42
General 6perating Fund - Detail of Expenditures -
City Attorney
43
General Operating Fund - Detail of Expenditures -
Ci ty Court
44
General Operating Fund - Detail of Expenditures -
Police Court
45
General Operating Fund - Detail of j~xpenditures -
Engineering
46
General Operating Fund - Detail of Expenditures -
Fire Department
47
General Operating Fund ... Detail of Expenditures -
Inspection
48
General Operating Fund - Detail of Expenditures -
Park De partmen t
49
General Operating Fund - Detail of Expenditures -
Police Department
50-51
52
General Operating Fund - Detail of Expenditures -
Public Health Department
General Operating Fund - Detail of Expenditures -
Street, Alley and SeYl6r
General Operating Fund - Detail of Expenditures -
Garbage Department
53-54
55
General Operating Fund - Detail of Expenditures -
Waste Collection and Disposal
56
General Operating Fund - Detail of Expenditures -
Sewage Disposal
57
Schedule "l-r"
Schedule "I_sit
Schedule "loOt"
Schedule "1_u"
Schedule "2"
Schedule "3"
Schedule "4"
Schedule "5"
Schedule "6"
Schedule "7"
Schedule "8"
Schedule "9"
Schedule "10"
Schedule "10-A"
Schedule 110-B"
Schedule "ll"
Schedule "12"
SChedule "13"
CITY OF SALINA.. KAN~AS
I N 12 ~ ~ (eontfdo)
General Operating Fund - Detail of Expenditures _
Street Lighting
General Operating Fund - Detail of Expenditures _
Traffic and Parking Control
General Operating Fund - Detail of Expenditures _
Airport Department
General Operating Fund - Detail of Expenditures _
Swimming Pools
Memorial Hall Fund - Receipts, Disbursements, Liabilities,
and Balances
General and Special Improvement Fund - Receipts,
Disbursements and Balances
General Improvement Fund - Receipts, Disbursements,
Liabili ties and Balences
Cemetery Fund - Receipts, Disbursements, Liabiliti1es,
and Balances
Public Health Nursing Fund - Receipts, Disbursements,
and Balances
Band Fund - P..eceipts, Disbursements and Balances
Library :F\.md - Receipts, Disbursements and Balance:3
Bindweed Control Fund - Receipts, Expenditures, Liabilities,
and Balances
Trust and Agency Funds - Receipts, Disbursements and
Balances of Cash
Firemen's Pension Fund- Receipts, Disbursements and
Balances
Police Relief and Pension Fund - Receipts, Disbursements,
and Balances
Industrial Development Fund - Receipts, Disbursements,
and Balances
Bond and Interest Fund - Receipts, Disbursements and
Balances
Waterworks Department Fund - Receipts, Disbursements and
Balances
Page
Number~
58
59
60
61
62
63
64
65-66
67
68
69
70
71
72
73
74
75
76
Schedule "13-a"
Schedule "14"
Schedule "15"
Schedule "16"
Schedule "17"
Schedule "18"
Schedule "19"
Schedule "20"
Schedule "20-A"
Schedule "2l1l
Schedule "22"
Schedule "23"
Exhibit f1A"
Exhibit "B"
Schedule "l"
Schedule "2"
CITY OF SALINA. KAN~AS
l !! 12 ~ ! (Contfd.)
Page
Numbers
Waterworks Department Fund - statement of Disbursements _
Year 1953 with Comparison with Budget Amounts 77
Construction Fund - Receipts, Disbursements and Balances 78
Material Stores - Receipts, Disbursements and Balances 79
Veterans Housing - Receipts, Disbursements and Balances 80
Civil Defense Fund - Receipts, Disbursements and Balances 81
Street Machinery Fund - Receipts, Disbursements and
Balances 82
Clearing Accounts - Receipts, Disbursements and Balances 83
87
Reconciliation of Fiscal Agency Accounts - Outstanding
Bonds and Interest Coupons
88
Journal Entries
89
WATERWORKS DEP ARTWiENT
Commen ts
9C;~91+
Waterworks Department Fund - Balance Sheet _
Dece.mber_31, 1953
Profit and Loss Statement - Year Ended December 31, 1953
Operating Costs - Year 1952 Compared with Year 1953
Plant and Property Accounts - January 1, 1953 and
December 31, 1953
95
96
97
98
Salina, Kansas
June 15, 1954
To The Mayor and
The Board of Oi ty Commissioners
Salina, Ke.nsas.
Gentlemen:
Pursuant to your instructions we have made an audit of the
books and records of the
City of Salina, Kansas
covering the year ended December 31, 1953 and now submit our report
thereon 0 A separate section at the back of this report presEmts
comments, exhibits and schedules covering the operating resuJ_ts of
the Waterworks Department during the year under review.
SOOPE OF THE AUDIT
The audit was performed in accordance with the gen€lral and
specific requirements of the Minimum Standard Audit Program €~pproved by
the state Municipal Accounting BOard, lltnJ'eiil>eri31, 1935, and as revised
1949, and included an examination of the records of all City Offices end
Officers except the Ml.micipal Band Board, the Public Library Board and
the Public Nursing Association, which Boards receive:::imoney appropriated
by the City but have exclusive control over the disbursements: of both
the amounts appropriated 1;0 them by the Oity and other money which they
may receive. We were not authorized to audit their activities and no
report is being rendered on themOo
2
OOMMENTS
The following oomments are presented for your information;
SUMMARY STATEMENT OF RECEIPTS. DISBrJrtSEMENTS. LIABILITIES AND
~ALANCES OF CASH AND INV.c:sTME.liTS - EXHIBIT "A"
This exhibit shows fund cash and unencumbered balances at the
beginning and end of the year together with receipts and Budget Charges
during the year.
The composition of the total funds in the hands of' the City Treasurer
are presented at the foot of the exhibito The cash receipt:3 and disbursements
together with the December 31, 1953 bank balances are shown in Exhibit "Bn $
The detail of increases and decreases in the ]\md Investmen1. accounts are
given in Exhibit "E" $
C?JMPARISON OF ACTUAL RECEIPTS WITrl BUWET - EXHIBIT liB"
This exhibit presents a comparison of actual recei.pts with the
anticipated receipts for each fund together with amounts of excess or
deficiency in receipts as compared with the budgeto Actual receipts were
more than anticipated receipts by $26,406.00..
STLTEIViENT OF EXPENDITURES OOMP!RED WITH
BUOOET APPHOPRIATIONS - EXHIBIT II C"
This statement sets forth the disbursements charged against each
fund and comparison witb the 1953 Budget figures. All Fund
expenditures -were under the budgeted amounts with the exception of the Firemens
Pension ]\md...
EXHIBIT liD"
EJdlibit "D" shows a. Reconcilement of the Receipts, Disbursements
and Balanoes of the City Treasurero
SCEEDULES 1 TO 19 INCWSNii:
These schedules set forth the detailed receipts, Budget Charges
and beginning and ending balances by funds for the year under audit. A
comparison of actual receipts and Budget charges with Budgetary amounts is
shown for all funds included in the Budget.
3
Salaries paid to officers and regular employees during the year 1953
were found to be in accordance with the rates specified by ordinances and the
scrutinized.
limitations prescribed by the Statuteso Classification of Salaries was
GENERAL OPERATING :FUND - SCHEOOIE "I". "I-A". "l...Bu. and "I_a" to "I_uti
Disbursements of the General Operating Fund increased by $28,737 .,84..
The following summary compares the various General Operating Fund
departmental Disbursements for the 1953 with these for the preceeding year.
Consolidated Fund Deoartments
Mayor and Comndssioners
City Manager
Clerk and Treasurer
Ci ty Building
City Attorney
City Court
Police Court
Engineering
Fire
Inspe ction
Bark
Police
Public Health
Street, Alley and Sewer
Garbage
Waste Colle ction end Disposal
Sewage
Street Lighting
Traffic and Parking
Airport
Swimming Pools
Totals
1953
$ 3,053.25
7,829..76
26;456.96
8,240.24
6,672.92
10,925.92
2,104.52
22,5Zl..65
122,634.88
9,796.67
Y1 ,838.23
124,818.44
12,867.93
73,360.66
91,362036
109 343001
34,053.09
26,309.75
Zl,734.61
2,670.02
7,796.51
~669.39'7.38
1952
BUllET CHARGES
$ 2,261..64-
7,924.86
.34;003.38
7,593.43
6,062.35
9,871.90
1,763.,47
21,688.89
120,601.Zl
8,631039
33,965.72
113,265.97
12,317.60
78,277.36
80,806.01
9,830.26
32,3860157
25,404.80
22,386.53
3,741.63
7,874051
$640.659.54
Increase
(De crease)
$ 791.,61
(95.10)
(7,546.42)
646081
610.57
1,054.02
341.,05
838.76
2,033.61
1,165.28
3,872.51
11,552.,47
550.33
(4,916.70)
10,556.35
512.75
1,666052
904.95
5, 34S.08
(1,0'71.61)
(78.00)
$28.7T1.84
During the year the City collected $31,ll7.25 from licenses, fees
and permits, a decrease of $5,326.85 from the amount collected in 1952.
Schedule "I...A" presents the olassification of the various fees, licenses
and permits and compares ~~em to the budgetary estimates.
Franchise Ordinances in effect during th~ yea.r were examined. In
each case receipts were found to be in accordance with the ordinances and
4
franchise agreements. The amount due from the Kansas Power and Light
Company for the last nine months of 1953 aJIl..ounting to $17,659.58 for Gas
and $43,711..93 for Electric Franchise were received by the City in April 19540
This re ce i va ble is shown in Exhibit liE".
Police Court Fines and Forfeitures in the amount of $47,031..00 weN
imposed during the year. This represents &'"idecrease of $1,035eOO over the
preceeding year. A statement prepared from the Police Court records is
submitted in Exhibit "I", all but $3,339.50 of 1953 fines were settled
during the yearo
Dillltribution of the Cigarette Tax was checked in the County
Treasurer1s records6
Receipts of City Court costs and fees amounted to $5,052&20
and were traced to the records of the City Court as shown in Exhibit "H" 0
Through posting error $1,347.25 was posted to the General end
Special Improvement E\n1d instead of General Operating. Adjustment has
been made in this report for correction.
GE~ERAL OPERATING FUND DEP ARTh!E.~TAL DISBURSEMENTS
The detailed departraental expenses are compared w:1.th the budget
estimates in Schedule ttl-B" and further analysis is sham in Schedules
"l-a to l-u".
All payments ware traced to the related warrants .and all
vouchers mre eJCa.lllined and over 10% in number and over 50% :in amount of the
disbursements were compared with the vouchers. No irregularities were found.
MEMORIAL HALL FUND ... SCHEDULE "2"
A comparison of tp 1952 Rental and ConCElssion re ceipts with
those of 1953 is shown below:
53 Increase over 1952
$4,000.05
..k1.~
~ 741..'51
1952 Rep.tal and Concession
1953 Rental and Concession
5
GENERAL AND SPECIAL IMPROVEMENT ...
(SPECIAL FUND IN LIEU OF BONDS) - SCHEDULE "3"
This fund was created in 1946 with the purpose of levying currently
for the City1s Share of Improvements made instead of issuein,g bonds
therefore All receipts were from current Ad Ve~orem Ta.xes and
disbursements were made in 1953 as budgeted. Through error, $1,3471125 was
credited to tax collections in this fund instead of to Gener'al Operatingo
Corre ction has been made.
GENERAL IMPROV1!~I1ENTS FUND - SCHEDULE "4"
The income from this Fund consists of taxes, sales taX and weed
cutting. All Tax Receipts were confirmed by inspection of Saline <Jcpntyts
records.
~TERY FUND - SCHEDULE "5"
Verification of Lot and Space $ales was made from the Deed Stubs
and checked to the receipts record.. The Burial Record was e:x:arnined..
PUBLIC HEALTH NURSING FUND - SaIEDULE "6"
The principal receipts in this fund are from Ad Valorem Taxes
e.nd Sales Tax and all disbursements were made to the Salina Public Health
Nursing Associationa
BAND PUND - SCHEDUlE "7"
Ad Valorem Taxes and s3l.es Tax are the only receipts recorded
in this fund and all disbursements are made to the Salina Municipal
Band Boardo
LIBRARY FUND - SCHEDULE "8"
Ad Valorem Taxes and Sales Tax comprised the princ:J.pal receipts
to this fund and all disbursements were made to the Free Public Library
Board of Salina, Kansas.
BINDWEED OONTBOL FOND ... SOODULE "911
All Transactions in this fund appeared to be in order. Only
receipts were from Ad Valorem Tax and Sales Taxes.
,
Dh~J ii' _,.8Iit ... ..~~ .~.
ate..._ ., ...1pU. ...........u ... 1Ia1ea_ .t .. tor aU
flout M4.... .... aN ......... .......W1'.... ..... .... ....1..
-"...u&tc ~. ~4" .. -10-.. ..t to.th ~ .t ... ...1,.
.. .............. 111. ..' a.u..... tor .. ft...... .-.t_ ,.. .. ..
M1'n.l. WW ... hu1ee ... ..QM\S.WlJ'. Iut.1tt 1ftJ 'eM ",--,.
..u.t ... ....I.... ..,.... .. 111.111UftfJ,.. ...... ta .. __to .t ".146.1'
tor', the ,.... 1ft" .. ....... eft.. 19n .t _-.69.
fM e1-....f.t.l_u. .~ .. YiII"ifta...,lpH .. ....~...... ot ....
flut. .... .....,. JUa4a b .., to"" ta .. eelf....,l.......,. ____.. awl .. t. U
tel' .. I\lrtMr ......w toM..... ..... .......
farU-a1'" .'_Uul.1 ea11~ te .. faet. .., *, ~_ ot ...
tol1. .1Ult CHI ,...1_ ~ .11 ... .. ~._d>>l. -:W-4* t.f -"'r f.1e.OOO.oo
0,. 4:.U.7I _4 ft.~. ~G1oa 1. .nl" -., $~'.Il.
Umil46i. .~~DIf~t.&U,~ Liif~ .~~
na.... .... U1\hftr ___1,pita .... .u......_ Ja tM.. .tD4
4ur1lll 1"'.
~,-4I'.lJDIQI m~,. ,lml-H .~.
....t.pt.e at .ill ... Sa... Ail ,~ w... l.nttcl tor ~ ~~t
... ......td.pa1 ... ....." .. ....ft1 ... ........ ...tor .. ..,.... .t
J'riaolPll 1M ........, .. ...,... ... .t .,.dd X..AI.- ...... I......
U. pal..... ot .,..sat .......to ....... ........ .,.IU", ,......rtr .....n
t... .. ...... ..... or .. ..., .t .~ ..."......... .. .w. ...... ..
.. ......... .f ..... ....
b.~!8.~~~4'~.~e
.... IKIlIaHda ... . .11 ...,. ., ........,.. ... ..,........ or
.. ........... ........... ...6 ....... ~ .. .t.y '"-.....1' ....
.. ,.....
.... '-,...... ., .. ... ., .. ,.., .n...... .. ... ..s, ..
7
dbes not inalude investments owned by the Waterworks Department. These
investments are listed in detail on Exhibit "Elf. Additional conunents,
exhibits and sc..hedules pertaining entirely to the Waterworks Department are d, ,,_
submitted in a separate section at the back of this reporte It should be
noted that collections by the Waterworks Department on December 31, 1953
are not reflected in this fund or on any of the other Fund records at the
close of the year. The Cash Fund of $900.00 maintained is shown in the
City Clerkts Records6
A summary of the, Waterworks Departmentt s cash and investments at
De camber 31, 1953 is shown below:
Cash in Water Refund Account $
Cash :in the custody of the City Treasurer - Genlc.
Investments in the custody of the City Treasurer
Cash fund maintained in the Waterworks Department Office
160..72
153~ 375.81
950,057000
900.00
Total Cash and Investments
$19104.493.53
OONSTRUCTION RIND - SCHEDULE "14"
The Various Construction Projects accounts are grouped under ~his
schedule and the receipts, disbursements and balances of each construction
project account as well as the total receipts, disbursement:3 and balances
of all construction project accounts are shovm therein. Transfers of Parking
Meter moneys were made to this account as show.
BRIDGE OR STREET BUILDING MACHINERY AND
EWIPMENT FUND - SaIEDULE "18"'
Transfer of $'7,000.00 was made to this fund during 1953 and
$9,236.11 was spent for Machinery and a Truck, being all cash available.
CLEARING ACOOUNTS .. SCEEDULE "19"
A Grouping Fund for all collection accounts, labeled "Clearing"
was established. Income tfpt, So<:ial Security Tax, and Sales Tax Collections~
Bond Deposits, and Receipts received in advance, are all in(lluded under this
oategory. See SchedIJle "19".
8
CASH IN THE CUSTODY OF THE CITY TREASURER - EXHIBIT "D"
Under this Exhibit is shown a summary statement oj~ the Treasurer's
Cash Balance at the beginning of the year, the receipts and disbursements
clearing the treasurerts Bank Accounts during the year, and the Treasurer's
Cash Balance at the close of the year.
Schedule "20" shows the reconoiliation of the Bank Belanoes
confirmed to us by the depositories with the December 31, 1953 balances
on the Treasurerts books. 1. list. of the Outstanding Checks at that date
is set forth in Schedule "2o...A".
In aocordance with the customary procedure, the Ci.tyt s Books and
Records were not closed until a few days after the close of the year in order
that all reoeipts and disbursements applicable to the year 1953 might be
entered.. The 1954 deposits shown on this reconciliation (Schedule "20")
consisted of collections applicable to the year 1953.
INV.8STMENTS IN ClTS1'ODY OF 'lIRE CITY TREASURER _
EXHIBIT "E"
This Exhibit sets fort..l1 a description of the investments in the
Custody of the City T!'easurer as at the beginning and closing dates of the
audit period toge't-her with det.aj~s of the c.~ange in investments dur:ing the
period~
Investments in the custody of the Treasurer on June ll, 1954 were
verified by inspection and changes therein during the period from
December 31, 1953 to June 11, 1954 were verified by us.. Interest Coupons
on Bonds were properly accounted for and the income from investments collected
during the period was traced into the records of cash receiv1ed.
TAXES
The City! s share of the 1952 taxes collected by th43 County
Treasurer was traced into the various City of Salina 1953 Fund Tax Accounts
maintained on the records of the Salina County Treasurero
From the records maintained by the Cotmty Treasurer and without a
9
detailed examination, it appeared that the County had distributed to the
City its share of 1952 Tax Tfivy Collections together with C:Ollections during
the year on Taxes Assessed in prior periods, and that these distributions
were made to the City on the basis of the tax levies for the years in which
the collected Taxes were leviedo It was determined that the City credited
receipts from the County Treasurer to the City Funds on the same basis, with
exceptions stated in comments on the General Operating and l:J.eneral and
Special Improvement Funds"
The County Treasurer's allocations on Sales Tax l'l3sidue 'to the
City appeared to be in accordance with the statutes.
SIDflMARY A.TW REOONCILIATION OF 1952 TAX ROLL SHOWING
TAXES AS...~SSED AND OOLLECTED BY THE OOUNTY TREASUHER
AND UNOOLLECTED BALANCES ... EXHIBIT "FlI
This ex.l-J.ibit sets forth the original tax roll applicable to the
City of Salina, as certified by the County Clerk to the State Tax Commission,
is adjusted for additions to t.l1e tax roll, tams refunded bjl" the County, and
taxes remitted to the City, for the purpose of developing the amounts of
1952 taxes assessed but not collected by the CitY6
STATEMENT OF TAXES RECEIVED FROM THE OOUNTY TREA.;;.lJRER
SHOWING arRRENT AND DELINWENT TAXES AND DISTRIBUTION
TO FUNDS ON BASIS OF ASSE~T - EXHIBIT lIG"
This statement shows the total amount of taxes received by the City
during the year 1953 and the years in which such taxes were :levied by the
City. The allocations to the City Funds is based on the tax levy for the
years in which the collected taxes werel~vied. Included in this exhibit
is an analysis of delinquent, current, tangible and intangible taxes
re ceived..
The individual fund statements of reoaipts, disbursements and
balances of cash for tax levying funds, Schedules ifIll to "12ft, inclusive,
shows the total Ad Valorem Taxes received by each tax levying :fund.
10
SUMMARY OF AOOOUNTING PROCEDURE AJ'iD VERIFIOATION
OF RECEIPTS AND DISBURSEMENTS OF CITY CLERK AND CITY TREASURER
Receipts: The Director of Finance is the principal collecting
and accounting officers. All items of cash received, except taxes and
infrequent collectjons received directly by the City Treasurer, are handled
first by the Director of Finance~ The City Clerk and City ~rreasurer are
provided with standard triplicate receipt forms numbered by the printer and
a receipt is issued for each individual collection made by these officers.
The Director of Finance deposits collections made through hi.s office on the
average of every two or three days, and a test check of his records indicate
that his collections were made intact and promptlyo
The City Treasurer reports each of his collections separately to
the Clerk and such collections are recorded on the Clerkt s cash receipts
recordo The City Clerk's records, indicated that the City Treasurer had
l1:romptly deposited aJJ. sums of money corning into his hands..
Duplicate of receipts issued during the audit period by the
City Clerk and City Treasurer were test checked into the Clerk's record of cash
received and the mathematical accuracy of that record was verified~ The
auditor scrutinized the fund classification of the receipts 80:3 shown on the
Clerk's cash record, for verification of fund distribution and the
classification of receipts whithin the funds was test-.checkedc, Monthly
tots1.s of fund receipts were traced from the receipts record into the fund
ledger. The entries in the cash receipts record were also test-checked into
the receipts analysis record, and that record was tested as to accuracy
of totals.
Records of licenses issued and other available evidence of cash
received were also traced into the Clerkt s cash book6 The coD_ections of the
Director of Finance were traced into the Treasurer's Bank Accounts;
Collections of the Treasurer were also traced into his various bank accounts.
The three local banks were approved as depositories by the Governing body on
11
June 19th, 1933.
No cash was on hand in the office of the City Clerk at January 1, 1954
since all cash received was deposited intcct. All 1954 deposits applicable to
the year 1953 were entered on the books as at December 31, 1953. Certain
collections, made in 1953 were applicable to the year 1954 and are shown in a
separate fund called 1954 receipts paid in advance, and arel included in
"Clearing Accountsl/a
~isbursements: ill claim vouchers paid during the year 1'Iere examined 8..'I1d test
checks of postings and extensions were made. Claim Vouchers were test traced
into the Clerkt s ord:inance registers, and the fund distributions were all
cl1ecked to the Ledger Sheets. The mathematical accuracy of the City Clerkts
warrant registers were proven and the fund totals of each appropriation
ordinance were traced into the fund ledger" Postings were test-checked from
the Clerk's warrant register to the disbursements analysis record and that
record was proven for accuracy of totals.
The City used a. warrant form for making diSbursements, which
becomes a check on being signed by the Cit.y Treasurer. The Treasurer uses a
rubber stamp facsimile of his signature for this purposeo All checks cancelled
during the yes.r were examined and traced to the appropriation ordinance racord.
Fund Ledger: The City maintains separate fund accounts :for the cash and
investments of each City ]'und. All postings to the Fund Ledger were traced
from their SOUTOO into the Fund Ledger, and the Mathematieal accuracy of the
Ledger was proven. Fund Ledger Balances were computed and a total balance was
abstracted from that recordo
Treasurerts Records: The Treasurerfs record of checks issued, and deposits
made, and bank balances is maintained by a bookkeeper in the office of the City
Clerk, for the first year as an independent recordo Statement of total
receipts, disbursements and balances as shown by this record lare set forth
in Exhibit "D"o
12
CLERK OF THE CITY OOURT
STATEMENT OF RECEIPl'S. DISBURSEMENTS AND BALJ.NGES OF CASH .. EXHIBIT "Ii"
This exhibit sets forth the cash balances in the .oustody cf' the Clerk
of the City Court, at the beginning and end of the audit period together with
receipts end disbursements during the year 19538 These figures were taken from
the records of t.l}e Clerk of "t..l).e City Gourt6'
A comparison of fees on hand and cash balances as of December 31, 1953;
is shown at the foot of the statemento A list of the individual case balances
are not set forth in this report, since it is a part of the Clerkt s permanent
records, and was verified to the Case Ledgers l)
Reconciliation of the Clerk of the City Court cash balances B.t the
Farmert s National Bank, Salina, Kansas, is shown on Schedule "23". Cancelled
checks were examined for signature and endorsement. The Clerk of the City
Court mainta5.ns a record of cash received and disbursed, a ledger of cases and
monthly reconciliation of case bala.nces with the cash balances..
Verification was made by comparison of cancelled checks with
disbursements as recorded, by proof of monthly Postings by addition, by
comparison of all duplicate receipts to the receipt record, and comparison of
such totals with amounts recorded and by test-check of individual items to the
amount recorded, by verifioation from the records or reports of City and
County Officials as to amounts shown paid to them, by test-oheek1ng of items of
receipts and disbursements to the Dockets and to the Case Ledgers. The
Detail of Case Balances shows $10..96 less total than the amotmt of cash
on hand, an increase of $.21 over 1952.
POLICE OOURT FINES AND FORFEIi1JHES
A. Police Sergeant acts as collection officer for the Judge of the
Police Court. Entries on the Police blotter show the BJJlOunt of the Appearance
Bond deposited; fine imposed or other deposition of the case; fine colleoted
or paid by work; and other information regarding the case. Receipts for fines
paid are issued from a duplicate receipt book, the duplicate being retained for
13
all except still traffic violations, which are entered in t.otal each day. These
totals were test-checked by addition of tickets and duplicates were test-checked
to the docket.
Cash, as received, in fines and Bond Forfeitures, is p1uood in numbered
case envelopes which are accumulated until the end of each Blotter Page,
when these envelopes together with other similarly numbered case envelopes
containing fines, workout, paro1.e, dismissal evidence, are turned over to
the Police Juege who reconciles the cash and other items w11;h his docket
records and prepares an analysis thereof which he submits to the City Clerk
together with the cash received. These amounts should not be allowed to
accumulate so long but should be turned over often, never being over the
amount of the Judges Bond. Still Traffic Fines are turned over daily.
The analysis of fines imposed for the year 1953, as prepared and
submitted by the Police Department to the City Manager, was lexamined and
found incorrect as were some other reports filed, however thl3 total cash
received was agreed with the amount turned in/)
The cash analysis of cash received by t.'1e Police 1)~Partment was,
os stated above, found correct as submitted.
SUlVIMARY OF POLICE OOURT REOORDS _ EXHIBIT "1"
This exhibit shows the January 1, and December 31, 1953 balances
of uncollected fines by the following years - 1950 and 1951. and 1952
together with the 1953 collections, paroles, workouts and dismissals for
each year and group of years..
Verification was made by test additions of the duplicate receipts
for several months and comparison with cash reported and paid to the Oity Clerk,
for all months. Tests were made :from duplicate receipts to the envelopes and
from envelopes to the Police Blotter. Page footings of the Judges Blotter
was proven and compared with the page analysis for each month.. Tests of
monthly fines and collections was made for the year 1953 from the Blotter
and compared with these reported to the City Clerk and City Manager.
14
SUMMARY OF THE REOORDS OF THE CITY BUILDING INSPECTOR - ~lEIBIT lIJIt
This exhibit sho1'TS a classification of the colloc,tions made by the
buUding Inspector together with the remittances made to the City Clerk during
the period from January 1, to December 31, 19530
Cash received from the collection of fees and issuance of permits as
shown by the duplicate receipts, were traced into the Register of Collections
maintained in the Building Inspector's Office, and from that Register to the
monthly reports and remittances to the City Clerk.. Fees charges appear to be
in accordance with the rates set by ordinanceso Overpayment was made in the
amount of $2038 for 1952 and an additional amount of $2..45 ,for 1953, partly
occasioned by cancellation and refund of a $3,,00 fee, which has been
previously remitted to the City Clerk..
OOMPARISON OF DEPOSITORY BONDS AND BALANffiS OF DEPOSIT - EXHIBIT "K"
This statement compares the balances on deposit a:~ at December 31, 1953
with t.l1e amounts of depository bonds pledged by the banks as collateral to assure
the payment of these deposits. The local banks have pled@ed United states
Government or Kansas Municipal Bonds as collateral for depo~3it of public
moneys.
The Governing Body does not approve depository bOILds as required
under section 1)...2107 of 1943 Supplement.. It was ascertaineld that depository bon&
pledged by banks did adequately secure the deposits as at December 31, 1953,
and it appeared that deposits were adequately secured at all. times during
the yearo
All depository bonds were confirmed by correspondence with banks
holding same for safekeeping.
FIDELITY BONDS IN FORCE - EXHIBIT "Lit
Fidelity Bonds in Force as of December 31, 1953 as detaUed under the
exhibit were inspected and cl1ecked to the statues and 1948 revised ordinances
to determine that such bonds meet statutory requirements as to. type, amount
and approvalo All Fidelity Bonds except those of the Clerk ,of the City Court
l'
... .. Md:Iba11 or ... Gty ..... 4ft ia autoq of' t. ct'7 ca.... ad .,......
et neo_. !be Na....t tbe m..t* ot .. O1v Cw.r1. .. .. ~ .t W.
'1V ~ an Sa ."toQ at u.c.u." Cl.. .. .. ~ t.r ._... --UIO
... "'204 ... lOt C.a. 19,". IM.....,.. GRII'1r 01 1M ct" ~ ...
tM -'nkU ., tJae 01", (1wrt. .,.. ba_ ill t..or ot ... "'tatl .t .&.uu ......
tlia Ja t.... at \he ClV ot ~~tq. 4U...,. t'J.MU" ... .... ..... ..
Ie.... ot .. ca., 01' hl.... a. UaIdllV ., _ft'" ~. _ aU tu.UV
-- .- ~ -. .."".~.. ... tbe .... 01'4_ itt .. ""\7
~., .u 1t. ... u..~ tha\ ... at the.. ..,..s.. .. utho....... to
Go ".inN .ta tM ".te ~ .......
"c
~~Cf ~ t9jfJL~ ~18lIT
illS.. ..Ud.t Jl.......te . ....,. -___fl' ot ~ J......... ....,....
en. ~ Yd'1._ Vl'er.ru.. owu. .. the cav ~~r .Uh tta. ~ .1 IucaftPl_
tb$noe. i'ollo1.l'.... le..4,1I1 1tU" U51..-... to ........ a JlOri.e .t at-.,.
~ Of' tift ,.......
Th ,...prt.t.. 11.-. __r .. b_eIiDe Oct ct", IuU4bi.M4
.f,.ptr\Ha tr41W It tow "'-'1".,. ot 41,",140.00 aft ~ .. . .1'08p.r n
-)lOt.. lda eaOb pelt. beY" . ......_ ,.,..., "'~l_ ~.
!M ....rial aell hU~ .. -__ a" ~ .. . II'WP or U
....JlMl.. tw f2>>.oeo.oo. a....t... ,.u..-. u till. IN'll. -w.. .
atM'tiJ' ......., .............. o1.a-..
Alrpon ~. "1>'17" elM ..,.". ..tl4t~ 1aU... .....,. ..
.......... .
~- ClDft1'ltP .. ...,. '",....... ... tul__ ... .. .....
.....,. .......... ..,.....t ,....... .. 1.... ......ttlr. ~
......... ,...-tat.. to tM .........,.,...... Ia .. ......17 .. .
.~Ja -- lat... Mri ., ..... ....... att..
l' ............ that aU ....... ~.... _...............
... .... ....,.. ............. -.. ~......,. ...'... .t~_.
16
ACOOUNTS REcgIV ABIE - EXHIBIT "N"
Amounts due to the various funds of the City as at DeCember 31, 1953
as determined by our examination are shown on this exhibit" No independent
verification was made with debtors. This exhibit does not include unpaid taxes6
ACOOUNTS P AYABIE
No separate schedule has been presented of accounts payable as they
are classified by funds under Exhibit "A".. The amounts included as liabilities
were determined from inspection of the records maintained by the City Clerkts
Office 0
STATEMENT OF BONDED INDEBTEDN'.8SS - EXHIBIT "0"
This statement presents, in detail~ the bonded indebtedness of the
City of Salina, at DeCBmber 31, 1952 and December 31, 1953 together with bonds
issued and retired during 1953. The following is a summary of Bonded
Indebtedness classified as to type of Bonds outstanding, wit.1t yearly Maturity
totals:
Outstanding
December 31. 1952
1953 ~ltstanding
Issued Hetired December 31,19~~
$1,030,000,,00 $162,000000 $1,724,000..00
1,099,414017 170,005010 1,909,426.13
General & Revenue Bonds $ g56,000oOO
Special Improvements Bonds 980,017.06
$1,836,017006 $2,129,414017 $332,005..10 $3,633,426.13
Totals
Year
Due
1954
1955
1956
1957
1958
1959
1960
1961
1962
196,3
1964
1965
1966
1967
1968
1969
1970
1971
1972
1973
Totals
General
Bonds
$ 162,000&00
1622000000
153,000.00
153,0001000
142,000 'tOO
78,000~
63,000,,00
63,000000
63,000..00
63,000..00
63,000.00
63,000..00
62,000000
62,000000
62,000..00
62,000c-OO
62,000..00
62,000000
62,000000
62,000000
$11 72/HOOO.OO
Special
Bonds
$ 254, 61.2 fr' 72
308, 413d41
282,700000
256,700000
240,000000
140,,000..00
116:000..00
115,000000
96,000.00
86>>000(100
14,000..00
$1.9Q<t,426..13
Grand
Total
$ 416,612.72
470,413.41
435,700.00
409,700.00
382,000,,00
218,000..00
179,000..00
1789000000
159~000l>00
149,OOO~OO
77,000.00
63,000.00
62,000,,00
62,000000
62,000,-,,00
62,000.00
62,000000
62;)000000
62.1 ooe ",no
--.t;,_QQ,O ,,00
933.633.1...26.1 ~
17
General Bonds amounting to $1,724,000.00 and the Speoial
Improvement Bonds amounting to $l,909,426013 were outstand.i.ng at December 31, 195~
There were $1,000,000000 additional water DeparUllent Revenue Bonds
issued during 1953 and $66,000.00 retired, leaving outstanding at
December 31, 1953, $1,266,000..000
The following schedule shows the total Bonded Indebtedness
outstanding, at the close of ea.ch of the last ten years.s
There was $30,000<000 of off street Parking Bonds :issued and
payment made of $10,000.00 during 1953~
Bonded
Indebtedness
December 31, 1944
1945
1946
1947
1948
1949
1950
1951
1952
1953
$ 309,892035
233,933.28
220,633..86
705,939015
1,027,014.09
1,474,094.86
I, 398, 901..43
1,538,099096
1,836,017,.06
3,633,426.13
REOONCILIATION OF THE CITY OF SA.I,nu FISCAL
AGENCY ACOOUNT - SCHEWLE "22"
The balance shows as unpaid December 31, 1953 has been confirmed
by the state Accountant. Cancelled bonds and coupons paid bjr th.e Fiscal
Agenoy during the year 1953 were carefully examined and checked against the
bond record and found to be proper charges.
TEMPORARY NOTE INDEBTEDNESS ... EXHIBIT np"
This statement shows the amount of Temporary Note Indebtedness owed
by the City at December 31, 1953. These notes will be repaid out of the
proceeds of bond sales.
MINUTES AND ORDINANCES
The minutes of the meetings of the governing body during the audit
period, ordinances enacted during the periOd and the 1948 revised ordinances
were reviewed for matters pertaining to the audit.. The Minutes appeared to be
complete and in good order.
18
GENERAL
During the course of the audit, explanations of various matters were
obtained from officers and employees of the City. We wish to express our
appreciation for the c~operation and assistance of e~l tho:3e with whom we
came in con ta ct.
CERTH'IOATE
We certify that, in our opinion, subject to the foregoing conur.ents,
the accompanying exhibits and related schedules properly reflect the financj~"'.l
condi tion of the City of S~ljna, Kansas, as at December 31, 1953 and the
results of its operations for the period from. January 1, 195'3 to December 31, 1953,
inclusive e
We further certify that, subjeot to the comments pertaining to the
Waterworks Department :fund, as shown on the pages immediately following
Schedule 1123" of this report, the ex..lJibits and schedules pertaining to the
Waterworks Department Fund correot1y reflect the financial conditions of that
Fund as a.t December 31, 1953 and the results of the operations of that
DepartJl1.ent for the period from January I, 1953 to December 31, 1953, inclusive.
Respectfully Submitted
Dewey No Turner
B~~7!. ~
Municipal Publio Accountant,
1/137 in (:!large of and
aotively engaged on this
audi tQ
~9
Exhibi t II A I
GITY OF SALIN
,T.Em:NT OF RE<BIPTS. DISBURS8.'AENTS
,SUMMARY ST
INVES'lVENTS
IN CWSIVE
D
TO DE<EMBr..~
JANU AEY 1
Cash
12..dl...5~
$ 6.3,986.16
1,876.50
937.47
4,423.38
4,783.76
.21-
93.~
170",00
190.87
8,478.30
12,649".01
35,8424'96
154,1} 275..81
ll,704420
Added
Liabilities
.12-31-53
$37,811007
. 1,359..4].
0
2, 8621t91
804078
0
0
0
0
0
0
0
7,986.61
0
$50. 82!H78
Unencumbered
Gash
12-3~
'Cash
Aocountability
Unencumbered
Receipts
1.953
Unencumbered
Gash
1-<1-
Liabilities
J.-l...53
Paid I'
Cash
l-1-53
$ 26,175.09
517.09
9:n.47
1,500.47
3,978..98
.21
93..08
170..00
190.$7
8,478..30
12,649.01
35,'842.96
29,490.36
116,'798..84
1l,~704..20
Charges
1953
6E1) , 397 ..38
11,239.76
49,636.88
42,115.34
10,831_29
5,089.92
5,861.79
40,092.00
1)'657680
10,095081
o
275,592.99
4'ffl,320.62
999,829050
9,966.22
$
695,572.47
11,756.85
50,574035
43,675.81
1.4,810..27
5,090.13
5,954087
40,262000
1,848067
18, 574..n
12,649.01
311,435.95
506,810.98
1,1l6,628.34
21,670.,42
$
675,714.07
10,798.40
50,474.25
43,059018
13,106.56
5,090.13
5,931.62
40,033.70
902.67
8,592.15
o
272,:n8.57
311,490.81
1,116,628.34
12,728..70
$
$ 19,858.40
9581145
100 .10
616063
1,703.71
o
23.25
228.r)0
946000
9,981..96
12,649.01
39,057038
195,320.17
8..941..72
$21,597.46
4,846.62
...
2,672.30
189.29
o
o
o
o
o
o
o
26)1800,,22
o
o
$ 41,455.86
5,805.07
100 .10
3,288.93
1,893000
o
23<<25
228.30
946.00
9,981.96
12J'649.01
39,057..38
222,120.,39
-
8,9.4]..72
Improvemen t
Fund, Bu, eted
General Operating
Memorial Hall
General and Spa cial
General Improvement
Cemetery
Public Health Nursing
Band
Library
Noxious Weed
Firemen's Pension
Industrial Developnent
Bond and -Interest
Waterworks
Waterworks Finanoial
Police Pension
$56..105089
7
Totals
1
107 , 464,,21
12,079022
o
15,284019
2,499..74
160.,72
2,095.Z4
20,740.2:7
6,792.84
7,943.Z7
2,095.00
$
$ 172.86
o
o
821H30
882,,92
o
o
81cr58
o
o
o
r 10961.66
$52.786044
$107 ,291..35
12,079.22
o
1411459.89
1,616.82
160.72
2,095024-
20,658.69
6,792.84
7g943,.Z7
2,0950.00
$1,935,743..89
76,713.61
9,236.11
17, 934..y}
14; 175.64
o
o
3,567.95
o
o
855.00
$2,043,035021+
88,792083
9,236,,11
32,394028
15, 792~6
160.72
2,095.24-
24,226.64-
6,792.84
7>>943027
2,950000
$2,002,551,,75
72,398,,60
7pOOO,,00
25,759082
13,140..66
o
o
17,344.57
4,434..63
285.00
2,850.00
40,1:83.49
16,394023
2,2.36,,11
6, 634lf46
2,651,,80
160072
2,095..24
6,882,,07
2,358021
7,658.Z7
100 eOO
"
t;-
~
o
o
o
o
o
o
o
o
o
o
o
~
"
$ 1}0,4f33ft49
16,394.23
2, 236..11
6,634.46
2,651080
160.72
2,095.24
6,882007
2, 358a-21
7,65802:7
100..00
Funds Not Bu eted
Construction
Clearing Aocounts
Street Machinery
Vetera.l'ls Housing
IlIa ter1al store s
Wa ter Refund
Civil Defense
Firemens Relle f
Oemetery Endowment
Hillcrest Memorial Endowment
Hillcrest Memorial Trust
$ 0
$56.105,,89
Totals
Totals - All Funds
Balances
12..31-~~
39,800 .00
7,500.00
6,500.00
950,057,,00
$
~ductions
8,700.00
4,034.63
o
1,116,628.34
$
Additions
o
o
o
999,829050
$
Balances
1-1...53
$ 48,500.00
11,534.63
6,500 .00
66,855.84
Investments
Firemens Ralie"
O:lmetery Endowment
Hillorest Memorial Endowment
Waterworks
00
7
Total Investments
20
Ex.l1ibi t liB tI
GITY OF SALINA. KANSAS
OOMPARISON OF ACTU1..L RECEIPTS WITH BUOOET
January 1. 1953 to December 31. 1953, Inclusive
:l!ota1 Receipts
Exhibit "A"
1953
~ax LevYing Funds
General Operating
Memorial Hall
General & Special Improve-
ment
C~neral Improvement 43,059~8
Cemetery 13,106.56
Public Health Nursing 5~090..l3
Band 5,931.62
Library 40,033.70
Noxious Weed 902~67
Firemen's Pension 8,592~15
Police Relief & Pension 12,728.70
Bond and Interest 272,378057
Total Tax Levylng Funds #1.138,810000
$ 675,7140.07
10,798040
50,474.25
lion-Tax LevYing Funds
Weterworks Department $1,428,119.15
Clearjng Accounts 72,398060
Con3truction 290023551.75
Veterans Housing 25,759..82
Stores Accounts 13,140.66
Firements Relief 17,344.57
Hillcrest Memorial Trust 2,850000
Hillcrest Memorial Endowment 285000
Oametery Endowment 4,434063
Street Machinery 7,000.00
Total Non-Tax Levying Funds$3.573.884018
Total All Funds
$4.7124694018
Anticipated Amount of Amount of
Re ceipts Budget Budge t
1953 _ Surplus Deficiency
$ ,665,916026 $.9,797081 4/)
10,879ctOO 80.60
49,625.33 8.~8092
42,068076 990042
12~071004 1,035.52
5,054.24 35089
59827..04 lOLl .58
40,021053 12.,.17
878 ..l8 ~'4049
8,246.,.62 34.5 053
12,035.58 693Ci12
259,780<142 12, 598.15
$1.112.404000 $26.406000 $ ~
CITY OF SALINA. KANSAS
STATEMENT OF EXPENDlTURSS roMP !RED WITH APPROPRIATIONS
January 1. 1953 to December 31. 1953. Inclusive
9hargeable
to 1953 1953 Ovelr
Budge t ~dget Bud,Q~
Tax LeVying Funds
General Operating $ 669, 397"J38 $ 6&1,947,,50 $
Memorial Hall 1l,239076 1l,379.00
03met.ery 10,8.31~29 12,155.00
General & Special Improvenient 49,636..88 4.9,700.00
General Improvement 4.2, 115 e34 42,216t>00
Public Health Nursing 5,089.,92 5,090,,00
Band 5,861.79 5,870.00
Noxious Weed 1,657080 1,810000
Firemens Pension Ie, 095,,81 8,340.00 1,755681
Police Relief and Pension 9,966022 10,888.00
Bond and Interest 275,592.99 2883837.85
Library 40,092.00 40,892.00
Total Tax Levying funds
$1.131.?77.l8 $1.147.125.35 $
Non-Tax LevYing Funds
Waterworks Department
Clearing Accounts
Construction
Veterans Housing
Stores Account
F1remens Relief
Hillcrest Memorial Trust
Street Machinery
$1,477,150.12
76,713.61
1,935,743089
17~9.34..39
14,175064
3,567095
855.00
9,236011
Total Non-Tax !J:lvying Funds $3.535..376.71
Total All Funds
$4.666.953.89
2l
Exhibit "c"
Under
Budget
$ 550.12
139024-
1,323.71
63,12
100.66
..08
8,,21
152..20
921.78
1.3,21;.4,.86
800 eoo
$15.548017
22
Exhibit liD"
CITY OF SALINA. KANSAS
CASH RECEIPTS. DISBURSEMENTS AND BALA-T-lffiS OF THE CITY TREASURER
WITH REOONCILIATIONOF DISBURSEMENTS
J-anuary 1, 1953 to December 31, 1953, Inclusive
Balance January 1, 1953
Receipts (Ex..l1ibit "A" & lIB")
$ 434,145057
4,712,694018
$5,146,839075
Total Account.3.bility
Disbursements
* Fund Cash Disbltrsements
Balance December 31, 1953
$4~670,273~34
~76l>5664J4J
Cash December 31. 19~~
The Farmers National Bank
The P1a.l1ters state Bank
The National Bank of America
General
Water Refund
$147,862.40
181, 077 f#24
$146,566.05
160.72
146,726.,77
Total Bank Balances
Water Department Cash
$ 475,666.41
900000
Total Cash Available (Exhibit "A")
$ 476.56604
Reconciliation of Disbursements
1953 Budget Charges (Exhibit itA")
1952 Liabilities Paid (Ex.~ibit "A")
Liabilities December 31, 1953 (Exhibit ItA")
Cash Disbursed 1953 *
$4,1)666,953..89
56~105.89
$4,723,059078
52,786.44
$4.670.273,.34
23
Exhibi t "E"
Balance
De camber
31. 195;3
$ 6,800&00
33.000.00
$ 39,8001100
$ 7,500.00
$ 7. 500 ttOO
$ 6,500000
a
.".
950J057~OO
~oo
~duct1ons
$ 1,700.00
7.000.,00
$ 8.700..00
$
4~O34..63
~ 4.034..63
$
;g; 981..30
1,118075
2,179cr55
6,000000
13,140.36
18, 224.85
25$ 2ll.03
49$772&50
$116.628 .3lr
Additions
$
$"
$
$
$
L:
ojf
999,829050
Balance
January
1, 1953
$ 8,500..00
MJ. 000 .00
$48,500.00
$ 7,500aOO
4.0341l63
$ll053406.6
$ 6.500.00
$ 981$30
1,118075
2,179.55
6,000000
13$140036
18,224.85
25,211".03
$66.855.84
Bond or
Interest G);)rtifica. te
Rate Number
1 1/2 11..12
1 3/4 12-1;4
2
1 3/4 1...4
1 15
1 16
1 17
1 18
1 1
1 2
1 3
Date
~
53-57
56
1954
1956
CITY OF S.
INVES'DIENTS IN aJSTODY OF CITY TREASURER
December
Date of'.
Fund Issue
..--
F1remens Relief Fund
. Oi ty of Salina 11..1...47
Oi ty of Salina 8-]....52
Total Firemens Relief Fund
Oemetery Endowment FUnd
UoSo Treasury Bonds 1944
City of Salina 1952
Hillcrest Memorial Endoment Fund
U.. So Treasury Bonds -
Waterworks Fund
Ci ty of Salin Notes
12...17-51
12-17-51
12-17...51
12-17-51
2-11-52
12-22...52
12--22...52
U.S. Bonds
4djusted
Tax Roll
$324,218.97
24.020.3q
$348,239.27
5,379.36
7,557.46
38,717046
51,080.,69
36,651..75
4,894092
4,646..87
775,,12
1..,693.37
8,658.14
131,662.61
7.02
$ 98,D29.74
38,860.45
1,649.65
308.00
~nJ._~h
:J.."? ~ 1
CITY OF SALINA KANSAS
,
SUMMARY D RECONCILIATION OF 1952 TAX ROLL
.
~OWING TAXES SESSED AND OOLIECTED BY OOUNTY TREA,S'UF.r..1t
AND REMITTED TO CITY TiEA&JRER - AI.&> UNOOLIECTlill BALANCES & UNREMITTED BALANCFS
Original
TaX Added D~ & E. &
Funds ROll ~ Abated TaX
General Operating
Tangible $321$064.15 $3,565008 $ 410.26
Intangible 23.641.10 518002 138 ~82
Total General Operating $344,705.25 $4,083.10 $ 5490:08
Band 5~327.02 59.15 6.81
Cemetery 7;483.92 83..10 9056
General Improvement 38,340.72 425/173 48.99
General and Special Improvement 50,583..65 561.68 64..64
Library 36,295 ell 403.02 /+6038
Memorial Hall 4,847028 53..83 6019
Public Health 4,601.,65 51..10 5088
Noxious Weeds 767..58 8.52 098
Firements Pensions 4,647071 51..60 5ot94
Po1i~ Pension 8,573..89 95.21 101$96
Bond and Interest 130,381.46 1,447..75 166.60
Total Ad Valorem and Intangible $636.555024- $7 .323079 $ 922001
Spa c1als
Paving $ 98, 2l0./~9 $ - $ 180.,75
Sel'l8r 39,1110 87 .. 251.42
Wtl..ter and Easements 1, 649..65 -
Weeds 310.00 - 2.00
Total Specials ill 282~Ol $ ... $ 434.17
-
Total All Funds $77 ~t7. 323..79 $l.l'i6.1R
4<f.
tlFt
Exhibit
Totals to
City
Treasurer
From Tax
Sale in
1953
$318, 724ot18
23. 909 e12
$342,6331730
5,288002
7,429.13
38,0611743
50,215016
36,030.43
4,812.17
4,568.23
761080
4,613.86
8,511.56
129,431.38
$1,855.10
80.71
$1,935081
30.78
43.24
221054
292.27
209..71
28000
26.59
4..44
26.86
49.54
753..34
*Total Current
'Distributions
-;::31-
$316,869.08
23. 82804l
,340,697 .49
5,2571724
7,385.89
37,8391789
49,922..89
35,820.72
4,784.17
4,541.64
757.36
4,587.00
8,462..02
128,678..04
l' -:x.t..:
u.,ng
and
(Shortl
($
Tax
Sales
(
(
(
(
(
$ 7,340..37
159.4')
$ 7,499680
121079
1711710
876.57
1,156...48
829.80
110.83
105020
17054
106..26
196.03
2,980.87
~632.356047
C.53~ 622.12
$lIh172.Z7 ($ 50040>
$ 5,282058 $ 16G5~
2,353.64 139oZ/
112.80 (l55077}
70~00 ... i_
,
i
$ 7,819.02 $ .01
_ ($ 50039)
pnpaid
By
LedJ;::er
$ 7,3491789
191..89
$ 7,541...78
122.12
171.57
877.57
1,157.80
831.03
110,,,75
105.23
17.76
106~37
196.12
2,984..57
$14. 222067
$ 5,266.07
2,214.37
268.57
70.00
$ 7,819001
$22.041.68
*Total Current
Collections
. stributed
$316,869008
23.828.4
$340,697,,49
5,257.24
7,385.89
37,839.89
49,922.89
35,820.72
4,784017
4,541.64
757036
4,587$00
8,462.02
128,678004
92,763.67
36,646..08
1,381008
238.00
$
.18
25
Exhibi t "G"
CITY OF SALINA. KANSAS
STATEMENT OF TAXES REGE;IVED FROM OOUNTY TREASURER
SHOWING CURRANT AND BACK TAX RECEIVED AND DISTRIBUTION '1'0
.FUNDS ON BASIS OF ASSESSMENT - YEAR 1953
1951 &
Prior 1952 Total
Funds Years
Ad Valorem Tax:
General Operating $ 4,799019
Tangible $318,724018 $323,523.37
Intangible 62Cl92 23,909 ,,12 23.972.04
Total General Operating $ 4,862..ll $342,633030 $347,495.41
Memorial Hall 84039 4,812.17 4,896056
General Improvement 620.82 38,061043 38,682025
General & Special Improvement 259.43 50,215.16 50,474,,59
Ceme tery 86002 7,429.13 7$515.15
Public Health Nursing 71.67 4,568.23 4,639.90
Band 93.10 5,288002 5,381012
Library 522092 36,030.43 36,553.35
Noxious Weed 17..12 761080 778092
Firemens Pension 84..82 4,613086 4, 698a68
Police Pension 85.95 8,511056 8,597 .51
Bond and Interest 2,206682 129,431.38 131,638.20
Total Ad Valorem & Intangible Ta:x$ 8,995017 $632,356.47 1&641,351064
Specials
Curb and Gutter and Paving $ 6,498.42 $ 92,763.67 $ 99,262009
Sewer 1,690,.47 36,646.,08 38,336.55
Water Service 544074 I, 381.08 1,925.82
Weeds 106046 238.00 344046
Total Specials ~ 8.840009 $131.028083 $13911868.92
Total All Ta:xes $17,835026 $763.385630 $781,220.56
~1
('f. ...I
-y' J '<>., \/" ",..
~ '3 ~/)5:// $ ~
'Y) ,/ .,( 1 '"
/ u.~' .
/(o~ \
26
Exhibi t "Utl
CITY OF SALINA. KANSAS
OLERK OF THE CITY roURT
STATEMENT OF RECEIPTS. DISBURSEMENTS AND BALAt'4CES OF OASH
.Ja.nuary 1. 1953 to December 31. 1953, Inclusive
Balance January 1, 1953
$ 2,574070
Receipts
City's Fees
Sheriffts Fees
Judicial Fees
Fines
Checks Collected
Miscellaneous
$5,060.88
1,163012
11f-70oo
7,627..24-
4,195.17
8,729..4].
~~6. 923.02
$~~9,497 ..72
Total Receipts
Total Accountability
Disbursements
Citys Fees to Oity Clerk
Sheriffts Fees
Judicial Fees
Fines
Q1ecks Colleoted
Mis cellaneous
$5,052.,20
1,216.32
146.85
7,324025
4,162..32
8,560.79
.lg6.462.73
$ 3,034_99
Total Disbursements
Balance December 31, 1953
Balance per Detail of Case Balance
3.024.03
$ 10.96
10.75
~ .21
Difference December 31, 1953 ... short
Difference December 31, 1952 - short
Added Difference 1953
27
Exhibit "I"
CITY OF SALINA. KANSAS
SUMMARY OF POUCH: REOORDS
January 1. 1953 to December 31. 1953. Inclusive
J.22Q 1951 ~ ~~ Totals
Fines Imnosed
Balances January 1, 1953 $515600 $464~75 $3,127050 $ i 4,107~25
Fines Imposed 1953 47,0311$00 47,031.00
Total Accountability $515.00 $46L..&75 $3,127050 $47.03,kQQ $510138025
Accounted for by
Cash Collected $ $ $1,194..00 $40,651..50 $41,845..50
Fines Worked Out 90.00 2J238..75 2,328.75
Paroled and/or Dismissed 440.00 801.25 1,241.25
Totals $ $ $1.724..00 $43.691.50 $45.415.50
Balances December 31, 1953 $515.00 $464075 $1.403~50 $ 3.339c50 $ 5.722.75
tJITY OF SALINA. KANSAS
SUMMARY OF TIlE REOORIS OF THE CITY BUILDING INSFi:CTOR
YEAR 1953
Collections
Building Permits and Inspections
Ga.s Inspections
Plumbing Inspections
Electric Inspections
Sign Permits
Taxi~Cab Inspections
Radio Antenna
Total Collections 1953
Balanoe Due Inspector January 1, 1953
Total Accou.n tabili ty
Remitted to City Clerk
Overpayment
$ 3,063.25
738..25
1,508..75
2,161.,80
28050
34.00
4,341.00
$11,875055
2.38
$11,873$17
11,879000
$
5.83
28
Exhibit IIJII
CITY OF SALINA. KANSAS
OOMPARISON OF DEPOSITORY BONDS AND BALANCES OF DEPOSITS
,Name of Account
H 0 H 0 Eberhardt, City Treasurer
W 0 To Broom, Clerk of City Court
Totals
Less F.D.I.C.
December 31, 1953
,The Farmers ,The Planters
National Bank State Bank
$147,862040
3,408067
$151,271~07
10,000,,00
Re quired 70%
Balance to be secured by Collateral $141. Z71o(J7
$ 98,889074
Bonds Deposited by Banks as
Collateral for Deposits
$286.000.00
$203,974032
$203,974.32
10,000.00
$193.974o~2
$135.781080
$301.400000
29
Exhibit ilK"
The National
B'ank of America
$146,566005
$146,566.05
10,000000
$136.56600~
$ 95.596020
$300.000.00
30
Exhibit "L"
,CITY OF SALINA. KANSAS
,FIDELITY BONDS IN FORGE
Becember 31. 1953
1;)a te :pate of
Name Title Effective ~piI'ation Amount
Ruth c. Cobb City Commissioner 4-6-51 Contto %> 5,000000
Ward Eo Barcofer City Commissioner 4-6...51 Coni t. I 5,000.00
Ed Po Wenger City Commissioner 11-10..52 Con t t. 5,000000
F.. IJ.oyd Cunningham City Commissioner 4-13-53 Con t to 5,000000
Max Lake City Commissioner 4-7-53 Contt. 5,000000
Leland Mordecai Srack Supto of Waterworks 2-1-52 Con t to 5,000.00
and CitJr Manager
Harold S. Peterson Qity-':merk and 12..6-46 Cont to 5,000.00
Director of Finance
H. H. Eberhardt City Treasurer 6-22-33 Con t t. 50,000000
Lois Todd Cashier Waterworks 1-2-26 Contt. 5,000.00
H. H. Eller Police Judge 3-9-37 Con t t. 1,000.00
Harold W. Harper Ci ty Engineer 1-15-46 Cont to 5,000000
Frank M 0 Lewis, Jr. Housing Manager 11-12-52 Cont t. 5,000000
C. D. Johnson Building Inspector 10-1-53 Contto 1,000..00
Wo Jo Broom Clerk of City Court 4-10-53 4-10-55 2,000000
Lauren Lemon Marshall of City Court 4-10-53 4-10-55 2,OOOc>()0
31
GITY OF SALINA., KANSAS Exl-}ibi t ''Mil
INSURANCE IN FORCE
December 31. 1953
Amount
:rype of of Co-Insurance
Cove raRe .Qovera.e:e %
Gi ty Hall Group $195,140.00
Building and Con ten ts .Fire & Extended 90
Fire Department Group
International Squad Wagon Fire , Lightning & Trans. 2,000..00
Seagrove Ladder Truck Fire , Lightning & Trans. 1,500$00
Ahrens Fox Fire Truck Fire, Lightning & Trans 0 4,500.00
3 Trucks Fire , Lightning & Trans. 24,384.00
3 Vehic1.es Fire, Lightning & Trans. 3,495,,00
Building Fire , and Ligh tn:tng 150,000.00 90
L-trport Group
Hanger 1/3 Fire & Extended 5$000&00 80
Hanger #4 Fire & Extended 5g000000 80
Cafe Fire & Extended 500~OO
Liability Each Accident 15g000cOO
Wa terworks Group
Water Tower Windstorm 112,500.00 90
Garage & Warehouse Fire & Extended 1,500000 90
Dwelling Fire & Extended 3,000..00
Pumping Stations & Con ten ts Fire & Extended 28,000000 90
Ford iT Pickup Comprehensive
Safe Burglary 1.,000,,00
Workments Compensation Liability 52,780000
Manufacturers & Contractors Accidents 15/30 M
Eark Group
Buildings and Contents Fire & Extended 5,000.00
Dwe11jng and Contents 2,000.00
~wa.Re DiSpOsal Group
Buildings and Contents Fire & Extended 225,000,,00 90
Memorial Hall Group
Buildings and Contents Fire & Extended 231,000..00 90
Owners, Landlords & Tenants P. & Po Damage 25-300 }l
Miscellaneous
Rolling Stock Fire , Theft & Liability 80,700.00
Messenger 2,200.00
Recreation Center Building Fire & btended 18,000.00 90
Cemetery Dwelling & Garage Fire & Extended 3,000.00
Steam Boiler Explosion 10,000.00
Veterans Housing Liability 15-60...5 N
Cameras 205.,00
Forgery
General EUnd
CITY OF SALINA. KANSAS
ACCOUNTS R~GEIV ABIE
December 31. 1953
Police Fines
Gas and Electric Franch.j_ses
32
Exhi hi t "N"
~ 5,722~75
61,.371,,51
33
"0
Exhibit
Amount
Ou tstanding
12...31...
Bonds
Be tired
'1953
$
New
Issues
19~~
Amount
Ou tp tanding
10.41...
Amount of
Origmal
Issue
Rate
-L
Final
Nla'turity
Date
'GITY OF S
STATEMENT OF BONDED INDEBTEDNESS
December 31.
Date of
fie of Issue I~su.e
Series
Number
2,000.00
8,000.00
3,500.00
6,800 ..00
235,000.00 ---
100~OOO..00 ___"
35,000..00
55iOC'O.00
103,000..00 ----
20 j 000.,00
22,000.,00
l1;4,000,,00
24,000000
22,000.,00
152,000.00
27 ,000 dOO
90,000.00
33,000.00
266,000.00
:'558.,08S..99
1(11 ,625.97
20,000.00
625,700.76
130001'000.00
247,472.91
CS2,m.61
143,940089
$
11000.00
3,000,,00
1,500.00
1,700.00
48, 000 ~OO
20; 000 ,,00
7,000..00
ll,OOOoOO
18,000",00
20~OOO400
22,000000
24,000000
12,000.00
11,000..00
19,000..00
ll,093..79
14,676..68
11,034.63
66,000..00
10,000.,00
3O~000~
625,700.76
I~OOO~OO..OO
247,472.91
82g299.61
It(3,940.,89
*
3,000.00
11,000000
5,000.,00
8$ 500 cOO
283,000000
120,000.00
42,000000
66,000000
121,00041'00
40,000400
44g 000,00
168,000.00
36~000000
33,000..00
171,000.00
38,093.79
104,676,,68
44,034.63
332,000.00
58,085099
107,625697
$
$ 10~010001
28,934070
14g22002.3
17,046061
475,000.00
203,250.00
68,912,,23
110,020.57
175,000600
81,174.32
89,123.48
242,ff17.06
49,922.43
44,206020
195,850.,86
38~093079
104,676,,68
44,034.63
332,000.00
58,085.99
lCfl, 625.9'1
1
1.25
1.25
105
1.25
1'/J75
105
1,,75
1",25-1 <t5
1 1/8
1 1/8.-1425
1 1/8
1625
L,25
1.25
2..5
2~5
1075
1,,5
lu5
l.i75....1~5
2
3.5
3.5-3 5/8
1 5/8
1 5/8
1 5/~2
1955
1956
1956
1957
1958
1958
1958
1958
1959
1954
1954
1959
1955
1955
1961
1956
1962
1956
1957
1957
1963
1955
1963
19'73
1958
1958
1964
4>-lw45
9-1-46
9...1-46
11...1-47
12-1-47
2....1...48
7""]....48
10...1...48
6-1-49
12...1...49
12...:)...49
12-1-49
12-1-50
12...1..50
12-1-50
12-1-51
12...1-51
8...1....52
1~1...52
12-1...52
12-1-52
2...]....53
7-]....53
8..]....53
lL.1-53
ll-1...53
ll..1-53
Internal Improvement
Internal Improvement
Internal Improvement
Intemal Improvement
In tarnal Improvement
Airport
Curb, Gutter & Paving
Gurb$ Gutt.er & Pa.ving
Fire Station
Lateral S9fflr
Curb &: Gutter
Curb & Gutter
Main Sanitary Sewer
ilirb, Gutter & Paving
CUrb$ Gutter &: Paving
CUrb$ Gutter & Pe.v:blg
Curb$ Gutter &- Paving
Main & Lateral Sewers
Waterworks Revenue
CUrb & Gutter
Curb, Gutter 8X1d/or Paving
Off~treet Parking
Sewer and Pumping sta. tion
We. terworka Revenue
Sewers and Pumping Sta. tion
Olrb and Gutter
Faving
13.3
136
137
139
140
14J.
143
14-5
1.46
147
148
149
150
151
152
153
154
155
"A"
156
157
PA
158
uBIt
159
100
161
~3?(
<:110
Totals
J4
.a&1\ .i.
.~
'''D,l.
'-1._
~n..U
..
.
..
..
.-
-
-
-
..
...
..
...
..
.-
...
...
...
...
...
oIM
...
.-
...
...
..
-
..
..
..
.-
..
..
...
..
..
..
...
...
..
..
Coa~4 a..to
4
~.}
'd4
U>>
911..-
1,111.'5
i!.1'9.J'
"*.00
l.b14t.Ji
1I.ti4.11
-'111.0'
..,ue."
".11fi."
"'.*.ss
38."'.,2&
Q,m.61
fiI4.9t4 .19
U.,14.to
16, fF"'t4.tJ'
U,~d7
"tJ"~
JO,n,."
'.')).12
~ '4'."
S4,J.7,_.\t,
SO.US.l;;r.
14,~.:t6
"'-0"19 .u
I,..>>
1.' .JrI.t1
""'-11
'.107._
~).WJrl
1,.641..\4,
26,6UM
)6,440.69
;U.~dC
>>.liO.Q.)
2:,.m.J4
1',3:4.57
1,940.00
',.tJ6.2S
), ")."
>>,600.QQ
(
1.....
A~I
hI...
1~1).
--..-
"".1",
~
i
54.11J.iS
~,u'.u
14.1i!'7..J6
l4.f119'.u
'-...D
1'., JrI.G1
a 4J.:u; 0&
..,.
',l".U
2),31'"
>>.641.44
.,m.06
JO,44vM
U.i'Jl.$Qf
...l60M
Z),ti1.~
1:r;,~.S1
1,94{) .00
j,4~.~S
J,").~;,
19,~.oo
i 981.>>
1.,11."."
a,l".S'
'.CiO-OO
1"140."
1I,U4A'
~IU.OJ
"-Ut..,
".170.Y1
)6.CI$6-"
.....,'.26
61. J1,a.41
64. t54.8t
11,')4.60
16 at!!.. .ah
.~,
J.,l.~.lS1
."".It
~.UJ.4'
tl,.".p
14,7"_,,
..r ..........
~-.. 1Jit~n..'
it._,. .,......,
~.-I' ,.~,
..... ......."
Ji..... ~......,
i._.. .pa'-~IIJ'"
_tel" iNt.....,
.....~
~,.
~I'
~l"
........
-"1"
......
-....
......
~"f'
....."
......
....."
....,r
-.....
........
.......
.......
~
....1'
.......
-..,.
.......
........
~
...,
_reF
"uer
~r
.uel'
.......
...,...
1
1.
1
A-
I
1
1
1.'
1.SO
1.'
1.;
1.'
1.'
1.'
1.'
1.'
1.'
1.'
1.S
1.5
1.5
1..,
1.S
1.'
1.'
1.'
1.'
1.'
1.'
1.'
1.J
1.'
1.'
1.'
1.'
1.'
1.'
1.'
1.'
1.S
12-1'7-51
la-IV.. 51
12-1'.Sl
U.l'.Sl
a-U....
U-a-sa
u-u-sa
10- 6-"
11-10-52
U. 1.51
10- 6-52
11....1$o.Si
12. l-St
10- 6.fa
11~J2
l(i.~S2
.u.1G-~
U-l>sa
11...u;...Je
l~1."'SI
1... S.S)
a- a-"
,. 9-S'
,."."
a. a.'i
1- S-"
.. a."
l-tt.'J
1- J-II
6- 1...."
,... ,."
4- 6.S)
S- 4."
441-"
s....."
6-"",
S- 4-S3
6- 1..."
'..13-"
6-.2t-"
~.._r
l'
14
l'
18
1
l
J
1
2
,
1
2
)
1
2
1
2
J
1
1
4-
,
6
,
4
4-
,
I
2
)
1
2
,
1
1
I
1
2
J
1
35
Exhibi t liP" (Continued)
Balance
12-31..53
,
~ 5~695f1,CJ7
9,162.36
17 ;102.17
22,611~31
-
.-
...
...
17,793.,80
19,640cJ.3
ll,503,,75
29,244..58
3,578#91
20,768..59
15701OO.6'l
J(sid
!22J
~ssued
1953
BalanQie
1-1-53
21,829.58
3,852.09
9,176.53
15,023.20
,
5,695.07
9,162.36
17 j102.J.7
22j 611 cr31
21, 82ge58
3,852..09
9,176.53
15>>023.20
17 $ 793.80
19,640.13
ll,503.75
29,244.58
3,578.91
20,768 ..59
$
,
$
FaYable to
Bearer
Bearer
Bearer
Bearer
BeaTSr
Bearer
Boarer
Bearer
Bearer
Bearer
Bearer
Bearer
Bearer
Bearer
.61
CITY OF S
ST IiENT SHOWING B GES IN
TEMFORARYNOTE .. INDEBTE~
January . 1953 to December Incl,
Interest
NUJIlQar Date of Issue Rate %.
1 '7..13-.53 1.5
2 8-10..5.3 1a5
3 9-J.4...53 1.5
4 10.. 5...53 1,,5
1 7-1>53 1e5
2 8-31-53 1,,5
1 7-13-53 1&5
1 7-Z7-53 1e5
1 9-14-53 1..5
2 10-12-53 2
3 ll- 2-53 2
4 12- 7-53 2
1 11... 2-53 2
2 12-21...53 2
Totals
36
CITY OF SALINA. KANSAS
,
Schedule "1"
GENERAL OPERATING FUND
.
STATEMENT OF RECEIPTS. EXPENDITURES. LIABILITIES AND BALANCES
AND OOMPARISON TO 195.3 BUOOET
~anuary 1, 1953 to December 31. 1953. Inclusive
Amount of Amount of
Actual Budget Actual Over Actual Under
Bud,ge"t Budge t
Balance January 1, 1953 j 41,455.86 $ 4.031,,24 $37.424..62 ~
Receipts
Ad Valorem Tax (Exh" G) $323,523037 $317,576..2.3 $ 5,947..14 $
Intangible Tax (Exh. G) 23,972.04 23,570.05 401..99
Sales Tax 33,075.78 33, Cf75 078
Cigarette Tax 17,013066 20,500,,00 3,486~.34
Licenses, Fees & Permits(Sch.1-A) 39,117025 33,860000 5, 257 ~,25
Parking Meters 25,000..00 44,000.00 19,000,,00
Franchises 61,769019 62,500..00 730081
Police Court, Costs 8r Fines 41,845050 28,000..00 13,845.50
Ci t;r Court, Costs & Fines 5,052020 1.,000,,00 1,052..20
Services and Sales 12,505c51 9,934..20 2,571.31
Refunds and Recoveries 86076 0 86.76
Highway Maintenance 4,206..00 4,500,,00 29~..00
Reimbursemen ts 1,406.58 1,500.00 93..42
Gasoline Tax 47,406.09 40,000,,00 7,406..09
Ren tals 4,865008 5,000,,00 134.92
Liquor Enforeement Tax 7,870035 9,000..00 1,129..65
Dog Impounding 564000 250,,00 314~()0
Inspection & Examination Fees 3,290025 3,000.00 290...25
From Water Department 10,000..00 10, 000 ..00
Concessions 413.92 650,,00 2.366'08
Fees - Engineering 12.730054 15.000000 2.269.46
Total Receipts $675'1714007 $665.916.26 $ 9.797081 $
Total Accountability f7rz~169093 $669.947,,50 $47. 222 oJ~J $
Budget Charges (Sch. I-B) $669. 397 ..38 $669.947050 $ $ 550..12
Unencumbered Balance 12-31...53 $ 47,772.55 ::.; ~7772.52 $
Liabilities December 31, 1952 $ 21,597.46
Unencumbered Cash 12-31~53 $ 26,175.09
Liabilities December 31, 1953 $ Yl,8ll607
Cash Balance December 31, 1953 ~ 63.986016
yITY OF SALINA. KANSAS
QE1IJERAL OPERATING FUND
DETAIL OF fu~CEIPTS FF.DM LIcgNSES, F.E'.:ESAND PERMITS
~D OOMPARISON WITH 1953 BU!XiET
!ctual
$ 212.50 $
150,,00
5:;450.00
1001100
7,538~75
190000
150000
1,196075
1!-75..00
110,,00
34000
112..00
4201100
301000
656..00
795.s00
J7 5..00
50..00
222.00
990.0G
1,541..25
37.50
1,,182.50
475.00
Licenses 1,278.00
750000
2,500.00
8,100..00
Auction and Auctioneers Licenses
junk Deller - Auto
Cereal, Malt, Beverage Dealers Lico
Bill Board Licenses
Building Inspectors Fees (Exh. J)
Concrete Construction Licenses
Dance Permits
Dog Licenses
Electric Wiring Licenses
Gas Fitters Licenses
House Movers Permits
Huckster, Vender & Pedd~ing Permits
Insurance Co. & A,eents Licenses
J1Lnk Dealers, Buyer & Collector Licenses
Plumber and Gas Fitter Licenses
Pool Hall and Bowl:Lng f.lley Licenses
Thea tre and Opera House Licenses
Skating Rink Licenses
Street Advertising Licenses
Taxi-Cab Licenses
Taxi-Cab Driver Licenses
Truck Licenses
Music Mac.1rlne Licenses
Fireworks Licenses-
Milk Inspection & Health Dept"
Pawnbrokers
Liquor Distributor Licenses
Retail Liquor Dealer Licenses
Arcade Licenses
Pin Ball Machine Licenses
Trailer C~p Licenses
Sign Erection Permits
Minature Fool Table & Shuffie Board Lic. 900~00
T..V. Permits 1,050.00
11775000
Budget
150.00
150..00
5,OOOaOO
100..00
6,000000
150.00
300 ,,00
750.00
600..00
100..00
50..00
100,,00
4-50..00
300 GOO
500..00
1,300000
1;50.00
50 (tOO
150..00
1,000,,00
1,750..00
1,500,,00
500000
650.00
600..00
2.,500000
4,500000
350..00
3,.000,,00
100,,00
10.00
750000
Total Licenses, Fees & Permits
$39Jll7.2~ $33.8601100
450.00
1,538.75
,~O .00
L,.,~6.. 75
10.00
12.00
1..00
156..00
'72.00
37 050
628.00
150,,00
3,600.00
150,,00
1,050.00
$59257025
37
Schedule "I-A"
Amount of
Actual Under
BudRet
$
150..00
125000
16..00
30..00
5050>00
75,,00
10.00
208.75
317,,50
25000
350.00
1$225000
100dOO
10.00
$
(l1TY OF SALIN
II DISBURSENtENTS
FUND
EXPENDITURES
GENE,
,TIONS
BUOOET APPROPRI
Inclusive
l'
to De cerr,ber
Outl
Capital
a.terial & Supplies
ntractural Serrtoes
Personal ServiQa
Budget
400..00
100.00
2,150.00
750,,00
150",00
200,,00
$-
Aotual
13$$7
794695
5,085450
2,056076
260~oo
11,086..08
120 ,a6
1,258,,50
2,699086
.Bu~et
$.
475000 .
2,125.00
850..00
50000
200000
790..00
5, lr25 .00
50.00
2,545,,00
6,900.00
L~OO ...00
19,635000
6,4?5f!00
1~750.00
1,740000
$
Actual
27 3.47
3,642~17
1,630..23
797~72
41'698..38
159..10
1,836,,89
9, 847u69
150,,70
17,421..35
5, 751~.,~.7
1~135665
1,556,,08
116,,52
<ii'
'if
25,500...00
300..00
6,268..72
45e49
185.00
3,175..00
950600
600.00
5,643079
258..63
774.37
Budget
$ 3,295..00
1~475000
3,925.00
3,235.00
170..00
1,960.00
35.00
2,857,,50
4,310.00
650400
1~855.oo
9,320000
1,750,,00
3~825000
2,250.00
200.00
13,535..00
26,000000
2,850.00
2,650000
1,650,,00
Actual
$ 2,678...25
1,428082
3,221.19
2,995.01
78..48
1,620.50
331180
1,191068
1;.,584096
824.07
1,790.29
14,290024
1,193..23
3,3Ylo03
2,1;25.53
1,284.06
13,357,,01
25,602.50
4,868 .SJ
2,126.,70
589ct03
Bu df:1:e t
,
$ Yl5000
u9~987000
. 20,942..00
3,820..00
5,890.00
7,900.00
1,800.00
20g662.00
113,447..00
7,140.00
32, 924 <<ao
104$232.00
12,710.00
57, 282,,00
63,214..00
8,86500e
14,420.00
f..ctlla1
$ 375..00
6,090000
18,497057
3,615000
6,594044
9,188.90
2,070.72
19,Z79.75
110,651068
8,807.50
29,110..55
981'579..35
1l,250",00
4].3516..20
83$062..00
7 , 923 ~.30
19,140.00
000.00
8,
10,953..57
239,,20
6, Cf79.05
Mayor a~d Commissioners
Ci ty Manager
Clerk and Treasurer
Ci ty Building
Gi ty Attorney
Gi ty Court
Police Court
I'.:ngineering
Fire
Inspe ction
Park
Police
Public Heal th
3treet, Alley a...'1d Sewer
1arbage
~aste Collection and Disposal
3ewage Disposal
S'treet Lighting
rraffic and Parkj.ng
tir!,ort
5wimming Pools
Control
$89.520091 $87.797.50 $55.697.21 $540135~00 $29.874.89 $29,560.00
6,150 ",00
60000
rotals
$ 3,000..08
7,823.70
23,898.48
7,8.38020
6,653030
10,873.35
2,097.32
21,234.28
119,138072
9,508.13
.32,897.12
122,751..07
12,582.73
61,388690
90,604,,98
10,198.54
32,831.09
23,957.97
22,105.51
2,406.33
7,796.51
EnCllmbraXl ce s
53.17
6..06
2~558.48
402004
19.62
52..57
7..20
1,293.37
3,496..16
288054
4, 941..ll
2,067037
285.20
11, 97lts76
757038
144..47
1,222..00
2,351..78
5,629.10
263.69
$
t37.81lo07
Schedule It}""B"
SundrY Expendi ture
['0 18
-Actual Buds;e t Actual Budt;tet
$. $ $ 3,053e25 $ 3,670&00
23,,80 100.00 7,829076 9,471..00
301~08 50.00 26, 456.s96 Zl,142000
8,24Qt>24 7g905000
6,672092 6,llOoOO
10,925.92 10,060c>OO
2,104..52 1,835400
25400 22,527 ..65 24,534.50
25000 122,634.88 123, 207 ~OO
6..00 25..00 9,796067 7,865.00
15.00 25.00 17,838.23 39,499600
M.",4O 100,,00 124,818..44 121, .302.00
14..00 5,,00 12,867.93 15,015000
25coOO 73,360,,66 80,767..00
91,362.36 71,939..00
10,343<101 10,815.00
25.00 34,053,,09 29,720..00
707025 1,200000 26,309..75 27,200..00
27 ,734.61 39,525.00
2,670.02 3,900000
169,,06 l00~OO 7,796.51 8,500.00
$1.280059 $1. 705 000
39
Sc.l-}edule "I-a"
CITY OF SALINA. KANSAS
&ENERAL OPERATING FUND
DETAIL OF EXPENDITURES ... MAYOR AND OOMM"ISSIONERS
Janue,ry 1. 1953 to December 31, 1953. Inclusive
Over Under
A8tual Budge t Budget Budge t
Personal Services
Salaries ... Commissioners $ ~5,,00 $ 375,,00 $ $
Gontractl1ral Services
Americanization Center $ 370..00 $ 370.00 $ $
Printing, Binding & Duplicating 3121149 312&49
Legal Advertising l,458e38 1,250..00 208.38
Surety Bonds 62.50 75000 12.50
Travel 571120 100.00 42.80
Other L:J. 7068 1,500.00 1,082..32
Total Contractural Services ~2.678.25 $3. 295 ftOO J $ 616.75
Total Expendi tuxes $3.053.25 $3.670000 $ $ 616,,7~
40
Schedule "l-b"
CITY OF SALIN A. KANS~
GENERAL OPERATING :FUND
DETAIL OF EXPENDITURES - CITY MANAGER
January 1. 1953 to December 31. 1953. Inclusive
Over Under
Actual Bu~et Bu~et Budget
Personal Services
Salaries $ $ $ $
City Manager 4,470.00 5~082000 612000
Other.. Regular 1,620.00 1,550.00 70.00
Other - Part Time 200000 200000
Other - Professional 155.00 155000
$6.090.00 $6.987.00 $ $ 897000
Con tractural
Auto use allowance $ 600000 $ 450.00 $150.00 $
Telephone and Telegraph 548.80 400.00 148..80
Traveling 182.00 100.00 82.00
Printing, Binding and Duplicating 200.00 200000
Bond 20.00 25.00 5.00
Insurance and Social Security 51.02 100.00 48.98
Postage 27.00 100.00 73.00
Repairs and Maintenance 100.00 100.00
Total Contractural $1.428.82 $1.475.00 $ $ 46018
Material and SupPlies
Office Supplies $ 124042 $ 300.00 ~~ $ 175058
Books and Periodicals 149.05 175.00 25.95
$ 27 3047 $ 475.00 !, $ 201..5J
Sundry $
Organization Dues $ 23.80 100000 j; $ 76020
Gapi tal OutlaY 1.3067*
furni ture and Fixtures 41> $ 150.00 $ $ 136033
Me chanical Equipnen t 250.00 250000
i 13.67 i 400.00 I ~ 386.~~
Totals trl.829.76 t1.437 .00 ,$ $1.607.24
CITY OF SALINA. KANS4.S
GENERAL OPERATING FUND
reTAIL OF EXPENDITURES - CITY CLERK AND CITY TREASURER
January 1. 1953 to December 31. 1953, Inclusive
~
Schedule "1_ctt
42
Schedule "l-d"
CITY OF SALINA. KA1.1SAS
GENERAL OPERATING EUND
DETAIL OF EXPENDITURES - CITY BUILDING
January 1. 1953 to December 31. 1953. Inclusive
Over Under
Actual Bu<4':e t Budget BudJ2:et
Personal Services
Wages and Salaries $3.615.00 $3.820.00
Salaries $ $ 205..00
Contractural Services
Building Repairs $ 693.70 $1,000.00 $ $ 306.30
Equipnent Repairs 265016 200000 65c>16
Gas Service 619003 1,200.00 580.97
Light and Power Service 303050 550.00 246..50
Water Service 326.20 150 .00 176.20
Laundry and Towel Service 94.17 75.00 19.17
Social Security 52032 60..00 7.68
Insurance 640.22. _ 640.93
Totals $2,995.01 $3,235.00 $ $ 239.99
Ma terial ~d $up-olie s
Janitor ana. Toilet Supplies :Jl,128.33 $ 450..00 $678~33 $
Electrical and Lighting Supplies 4l9.55 150.00 269.55
Paint and Painting Materials 57 . CJ7 200.00 142.93
Tools 25.28 50.00 24.72
Totals ~1,630.23 $ 850.00 $780023 ~;
Totals $8,240024 $7.905.00 $335024 $
CITY OF ~~INA. KANSAS
GENERAL OP~TING EUND
DETAIL m' EXPENDITURES - CITY ATTORNEY
January 1. 1953 to December 31. 1953. Inclusive
Personal Services
Wages and Salaries
City AttOl"'J1ey
Assistant City Attorneys
Legal Services
Other
Actual
$3,000000
2,220000
165.00
1,209.44
Budget
43
Schedule tll_e It
Over
Budget
Under
Budget
$2,850.00 ~p 150..00 $
2,040000 180.00
1,000000 835000
1,209044
Totals
$6.594044 ~5.890.00 ~i 70404!t ~"_
Contractural Services
Travel
Social Security
~ ~ 100000 ~;
78.48 70000
Totals
$ "78:is $ 170000 @
Materials and bUiJPlies
Ofi'ica Supplies
~
c' 50 00
'if>. 1':
Totals
$100000
8.48
:; 91052
;;p 50.00
$6,672.92 ~6,llO.00 ~ 562092 ~
44
Schedule tt1_f"
CITY OF SALINA, KANSAS
GENERAL OPERATING :FUND
DETAIL OF EXPENDI'IURES - CITY OOURT
January 1. 1953 to December 31. 1953. Inclusive
Over Under
Actual Budget Bu~et Budget
Personal Services
Salaries and Wages
Judge $ 3,600.00 $ $ $
Clerk 2,100.00
Marshall 2,100000
Other Salaries 1, 3$$ ~90
Totals $ 9.188.90 $ 7.900000 $1.288090 $
Gontractural Services
Travel $ 883.25 $ 1,500.00 .u $616.75
~
Telephone and Telegraph 17().20 150.00 26.20
So cial Sa curi ty 136.43 110..00 26.43
Binding, Printing and Duplicating 378.37 150.00 228.37
Sure ty Bonds 46.25 50.00 3.75
Totals $ 1.620.50 $ 1.960.00 ;;p $339050
Materials and Supplies
Office Supplies $ 98012 $ 150000 $ $ 51.88
Books and Periodicals 18040 50 .00 31060
Totals $ ll6.52 6 200.00 :)$ $ 83048
<ill
Totals $10.925.92 $10.060.00 $ 865.92 .$
45
Schedule "l-g 1/
CITY OF SALINA. KANSAS
GENERAL OFERATING FUND
DETAIL OF EXPENDITURES - FOLICE OOURT
January 1. 1953 to December 31. 1953, Inclusive
46
CITY OF SALTIIJ"A. KANSAS
GENERAL OPERATING FUND
DETAIL OF EXPENDITURES - ENGINEERING
Schedule "l..h"
January 1. 1953 to December 31. 1953. Inclusive
Personal Services
Salaries and Wages
City Engineer
Field Engineers
Appraisal and Abstracting
Totals
Contractural Services
Legal Advertising $
Equipnent Repairs
Fideli ty Bond
Travel
Blue Printing and Photography
Printing, Binding and Duplicating
So cial Security.
Motor Vehicle Insurance
Motor Vehicle Repairs
Motor Vehicle Tire and Tube Repairs
Furniture Repairs
Totals
Materials and Supplies
Office Supplies
Motor Vehicle License Tags
Motor Vehicle Tires "and Tubes
Motor Vehicle Fuelland Iiubricants
Motor Vehicle Parts
Draftfngarid Engineering Supplies
Machinery and Equipnent Parts
Books and Periodicals
Totals
Capital Outlay
Furniture
Trucks
Totals
Sundry
Organization Dues
Actual
$ 5,081.75
14,198.00
~19.279075
277.95
12050
65~67
177.87
151.27
244oQ7
32.30
126..22
103.23
~ 1.191.68
$ 201025
7050
172.21
ll~63
385053
19.60
$ 797.72
$ 58.50
1.,400~00
$ 1.258.50
Budeet
Over Under
Budee t Budee t
$ l;l8 . L)(j $ .25
4].8000
$ 5,082.00
13,780000
1,800.00
$20.662.00 $
1,800000
U.382.25
$ 1,800.00 $
50~00
12050
100.00
100.00
250000
250.00
45000
100000
l00~OO
50.00
$ 2.857050 $
$1,522.05
50000
77.87
34.33
98073
5.33
12.70
26022
53.23
100000
$1.665.82
...
~
175.00 $ 26025
15~00 7050
75000 75.00
150000 22021
100~OO 880Yl
175000 210.53
7 5 ~OO 75.00
25000 5040
790.00 $ 7.72 $
$
$
200.00 $
1,200.00
$ 141.50
',.-",,,--.,,'.:f ,..
'b:;t,;, ""
~':"200.00 $1.058.50 J
$ $ 25.00 $
$22.527.65 $24.534.50 $
$2,006085
Totals
$ 25.00
CITY OF SALINA. KANSAS 47
GENERAL OPERATI1'lG WND Schedule "l-i"
DETAIL OF EXPENDI'l'URES - FIRE DEPARTMENT
January 1. 1953 to December 31. 1953. Inclusive
Over Under
Personal Services Actual Budget Budge t Bu<:w:e t
Wages and Salaries
fire Chief $ 5,081075 $ 5,082..00 $ $ .25
Firemen, Inspectors, etco 105,559093 108,365000 2,8050c:n
Medical 10.00 10..00
~llO,651.68 $ll3.447.oo ~ $2.795.32
Contra.ctural Services
Telephone and Telegraph $ 657.56 $ 6()0000 $ 57056 $
Travel 149.85 300.00 150015
Postage 5070 25000 19.30
Social Security 75.ll 90000 14.89
Prin ting and Binding 193001 35000 158.01
Motor VehicJ.e Insurance 508~93 465000 43093
Motor VehicJ.e Tires and Tubes Repairs 61.15 25000 36015
Motor VehicJ.e Repairs 62083 50.00 12.83
Radio Equipnent Repairs 35~78 150~00 114.22
Gas Service 408..74 475.00 66026
Light and Power Service 502,,91 500.00 2.91
Water Service 144.50 75000 69.50
Building Repairs 332~99 200.00 132.99
Furni ture 40.33 50.00 9067
Fire Hydrant Rent 651~OO 800.00 149.00
Laundry and Towel Service 135.93 95~00 40.93
Building Insurance 225.00 225.00
Equipment Repairs 618.64 150.00 468.64
Totals $ 4.584.96 $ 4.310.00 $ 274096 $
Materials & Supplies
Expendable Tools $ 459010 $ 150~00 :if; 309010 $
Office Supplies 247048 150000 97.48
Books and Periodicals 94.60 75.00 19.60
Chemicals, Drugs and Laboratory Supplies 615079 400000 215.79
Fuels and Lubricants 34001 125.00 92.99
Janitor and Toilet Supplies 616033 400 ~OO 216.33
Motor VehicJ.e, FUel, Lubricants, etco 262~49 750~OO 487 051
Motor VehicJ.e Parts 533083 950~00 416.17
Motor Vehicle Tires and Tubes 393~16 750~OO 356084-
Machinery and Equipnent Parts 481~88 200;00 281088
Wearing Apparel .11.59 l50~00 138041
Radio Parts 75000 75000
Other Operating Supplies 212.53 200000 12.53
Electrical and Lighting SUpplies 3.51.25 150.00 201.25
Paint' and Fainting. JIB. terials . 134~.37 300 ~OO 165063
Welding arid-Blacksm thing Materi&ls 239~97 55.0;00 !->1" 313003
Seeds, Plants, etc. 15~00 50~00 35000
Totals $ 4.698.38 $ 5.425eOO $ $ 726.62
Capi tal OutlaY $ $
Ga.rage Equipnent 329~98 $ 329.98
:furni ture & Fixtures .. 466~75 ' 466~75
fire Fighting Equipnent 1.903~13 1.903.J.3
TotaJ.s $ 2.699.86 $ $2.699.86
Sundry $ , , $ j~ $
Organizational Dues "25600 25000
Totals l122.634.88 $123.207.00 $ $ 572..l2
48
Schedule tl1-j"
CITY OF SALINA. KANSAS
GENERAL OPERATING roND
DETAIL OF EXPENDITURES - INSPECTION
January 1. 1953 to December 31. 1953. Inclusive
CITY OF SALINA. KANSAS
GENERAL OFBRATING :FUND
- DETAIL OF EXPENDITURES - PARK DEPARTMENT
January 1. 195;3 to December 31. 1953. Inclusive
Personal Services
WaRes and Salaries
Superintendent
RsgularWages
Part time Wages
Other Departments
Totals
Contractural Services
Telephone and Telegraph
Light and Power. Service
Building Repairs
So cial Sa curi ty
Motor Vehicle - Insurance
Motor Vehicle Tires ano. Tubes Repairs
Motor Vehicle Repairs
Gas Service
Repairs to Machinery and Equirment
Traveling
Prin ting and Binding
Totals
Materials and Supplies
Expendable Tools $
Chemicals, Drugs & Laboratory Supplies
FUels and Lubricants
Janitor and Toilet Supplies
Motor Vehicle FUel, Lubricants, etc.
Motor Vehicle Tags
Motor Vehicle Parts
Motor Vehicle Tires and Tubes
Imnber .and Lumber Products
Re crea tional' SUpplies
Seeds, Plants, Trees & Botenical Supplies
Other Operating SUpplies
Electrical and Lighting SUpplies
Machinery arid Equipnent parts
Paint and PalntingSupplies
Books and eeriodicals
Totals
C',a pi tal au tlaY
Park Equipment
Recreational Equipnent
Tree Trimming
Totals
Sundry
Organizational Dues
Actual
$ 5,08],.~75
18,756.50
5,272..30
$29.110055
$
117~88
216~1l
213.90
414029
1ll~21
47~86
52~87
121020
426.77
68 . 50
$ 1,790.~
171005
ll.90
7~05
64.06
44lo5~
32050
26.78
123 .80
],28 .50
33~14
251 ~ 7 3
.,9.3~7
73~66
204~03
174.10
,;; 1 836 89
'if ,. 0
$ 2,835~50
2,250~00
$ 5.085.50
$
15.00
Totals
$.37.838.23
Budge t
41> 5,082~OO
17, t112~
10,440 ~OO
410 000
$32.924000
$ 160..00
150.00
500..00
300.00
140~00
25c>OO
125.00
100000
300 ~oo
50 ~OO
25.00
$ 1.855.00
$ 100.00
25000
100.00
150~00
300.00
45.00
100.00
75 .00
400~00
17 5 ~OO
500~00
100~00
],.00.00
150.00
200~00
25~00
$ 2.545.00
$ ..
, 150 ~OO
2.000~00
$ 2.150.00
$ 25.00
$39.499 .00 $
Schedule "I...k"
49
Over
Budget
Under
BucW:e t
d? <!i:
;p 'lI' .25
1,744050
$
$
660ll
114029
22086
21.20
126077
18.50
$
$ 71.05 $
141.52
48..80
54003
$
$ 2,835~50
2,100.00
5,147470
410 000
$3.813045
$ 42.12
286040
8079
72.13
25.00
;jp 64..71
13010
92.95
85094
12.50
73022
271.50
l4l~86
248~27
6~93
46034
25.90
25.00
$ 708.ll
2.000.00
$ 2.935.50 $
$
$ 10000
cful U:{, ?'l
~.i.;::....::...t.:...,
---.--.
50
CITY OF SALINA. KANSAS
GENERAL OPERATING NND
Schedu1.e 'Il-~"
51
Schedule Ill_Ill Con tinue(
CITY OF SALINA" KANSAS
GEWERAL OPERATING FUND
DETAIL OF EXPENDITURES.. POLICE DEPAR'llir8NT
January 1. 1953 to December 31. 1953, Inclusive
Over Unde r
Actual BudB:e t Budge t Budget
Capital OutlaY
~tomobiles ~ 748000 $ $ 748.00 $
Police Equipment 1,308~76 750000 558.76
Totals $ 2.056076 $ 750.00 $1.306.76 $
Sundry
Organizational Dues $ 44.40 $ 100.00 $ $ 55060
Totals ~124.818044 $121,302000 $3.516.44 $
52
CITY OF SALINA. KAJ.1SAS
GEN'ERAL OPERATING FUND
DETAIL OF EXPENDITUPJ<.;S - PUBLIC HEALTH DEFAR'IMENT
January 3;. 1953 to December 31. 1953. Inclusive
Schedule ill_mil
Over Under
Actual Budget Budget Bud~et
Personal Services
Salaries and Weges $ 4,080.00 $ 3$990,,00 $ 90.00
Supervisor $
Other Salaries 6,720000 8,720.00 2,000..00
Medical 450.00 450.00
Totals $11.250.00 $12.710000 ,tt $1.460000
Contl"actural Services
Auto use e.llowance $ 780..00 $ 1,200.00 :il> $ 420~00
Printing, Binding and Dtlplica.ting 115.90 150.00 34~10
Repairs - FUrniture and Fixtures 50.00 50,,00
Repairs - Machinery and Equipment 7.50 50000 421\'50
Ice and Distilled Water Service 21.60 50000 28.40
Social Security 141.,60 1500$00 8040
Traveling 126063 100000 26.63
Totals $ 1.19302~ $ 1.750000 ~ J 556.77
Materiel and Supplies
Books e.rit Periodicels $ 4~25 $ 50.00 ~; $ J,,5.,75
Office Supplies 3,,60 50000 46.40
Chemicals, Drugs and Laboratory Supplies 128092 150.,00 21.08
Machinery and Equipuent Parts 12.66 150,,00 137.34
Expendable Tools 1..27 1.27
Totals $ 150",70 $ 40011'00 ~ $ 249030
Capi tal au tlaY
Machinery and Equipnen t $ 260000 $ 150.00 ~1l0 000 $
Sundry
OrganiZational Dues i 14eOO ~ 5000 ! 9.00 i
Totals $12.867.9~ $15.015.00 is 12,147.13'1;
53
Schedule "1-n 11
CITY OF SALINA. F..ANSAS
GEN.J:;RAL OPERATING FUND
DETAIL OF EXPENDITURES - STREET, ALLEY AND SEWER
January 1. 1953 to December 31. 1953. Inclusive
Over Under
Actual Budge t Budget Budget
Personcl. Services
W~es and Salaries
Superintendent and Foreman $ 3,900,,00 $ 3,900~OO $ $
Ot..l:l.er Labor '57,006.20 53,182.00 16,175080
Medical Service 610.00 200.00 41.0.00
Totals $4l~516.20 cl' 28 $ $15,765080
<:;57. 2.00
Contractural Services
Telephone and Telegraph $ 151.65 <.. 150.00 $ 1065
~
Prin ting, Binding & Duplicating 75.00 75.00
Social SeCUTi ty and Insurance 609.56 1,000.00 390044
Motor Vehicle Insurance 846,,66 825000 21.66
Gas Service 300,.47 450,,00 11;9c53
Light and Power Service 42.51 75...ao 32.49
Water Service 219.80 125 ,,00 94.80
Repairs - Building 91.47 100&00 8053
Repairs - Machinery end Eqt'tipment 1140,,90 200.00 240..90
Repairs - Office Furniture and Fixtures 50.00 50..00
Repairs ~ Motor Vehicles 97.13 125.00 Z7.87
Repairs - Motor Vehicles Tires & Tubes 2590-88 200.00 59.88
'Rent - Machinery 267000 50.00 217.00
Rent - Motor Vehicles 50.00 50.00
Hospitalization 50.00 50~00
Sewer Repairs 100.00 100000
street Repairs 10.00 200~00 190000
Totals $ 3,')37.03 $ 3,825000 $ $ 1J37 . 97
Materials and Supplies
Erpendable Tools $ 26:1,.025 $ 500~00 $ $ 2.38.75
Office Supplies 1~00 50000 49.00
Fuels and Lubricants 172091 150~00 22091
Janitor and Toilet Supplies 39014 ' 35 ~oo 4~14
Motor Vehicles - Fuel, Lubricants, et~o 4,391020 4,000.00 391.20
Motpr Vehicles - Tags 495000 500~00 5.00
Mo'tor Vehicles - Parts 70704~ 2,500~00 1,792054
Motor Vehicles - Tires and Tubes 754~18 750.00 4.18
Other Operating Supplies 50~ 100.00 49.52
Asphal t and Road Oil 2,875.33 2,500.00 375.33
Gemen t 586.52 500.00 86.52
Electrical and Lighting Supplies 3.06 50~00 46094
Hardware l2~50 50~00 37050
Lumber . 39l~ l00~oo 291041
Machinery and Equipment Parts 2,136.23 2,500000 363.77
Metal and Metal Products 21.09 100000 78~91
Paint and Painting Supplies 100~00 lOO..OO
Sand, Rock, Gravel and Ghat 435031 3,000000 2,564069
Sewer Pipe and Tile 43.08 150.00 106.92
(Gontinued next page)
CITY OF SALINA, KANSAS
GENERAL OPERATING FUND
DETAIL OF EXPENDITURES - STREET. ALIEY AND SEWER
January 1. 1953 to December 31. 1953. Inclusive
Sweeper Parts
Welding and Blacksmithing Materials
Totals
Ca pi tal OutlaY
Garage Equipment
Street and Sidewalk Improvements
Street Equipment
Street Machinery Fund
Totals
~mc'lt'Y
Organizational Dues
Totals
Actual.
$ 3,91)7037
86~83
$17.421035
$ 574070
156~53
354485
10.000000
$11.086008
q.
tWi
$73.360.66
BudJ?:et
$ 1,750~00
250000
$19.635..00
$
$
$
25000 $
$30.767.00 $
54
Schedule "1_n"
(Continued)
Over Under
Budge t Budget
$ 2,207.37 $
~L 163.17
$ $ 2.213.65
$ 574070 $
156~53
354.85
10.000.00
$11.086008 $
$
25000
:Iii 7.406..34
CITY OF SAT,TN"A" KANSAS
GENERAL OPERATING EUND
DETAIL OF EX:J?ENDlTURES - GARBAGE D8PARTNiENT
January 1. 1953 to December 31. 1953. Inclusive
Personal Services
Wages and Salaries
Superin tenden t
Drivers and Helpers
Medical Services
Actual
Totals
$ .3;720.00
79,275.00
67.00
$83.062000
Oontractural Services
Repairs - Machinery and Equipnent
Social Security and Insurance
Motor Vehicles - Insurance
Motor Vehicles - Repairs
Motor Vehicles - Repairs Tires & Tubes
Prin ting and Binding
$ 485.47
1,242.77
367..52
250077
79..00
Totals
$ 2.425.53
Ma terials and Supplies
Motor Vehicles - Fuel, LUbricants,etc.$ 3,875.36
Motor Vehicles - License Tags 188000
Motor Vehicles - Parts 832~34
Motor Vehicles - Tires & Tubes 147.27
Expendable Tools 335015
Machinery and Equipment Parts 376.35
Totals
$ 5.754.47
Capital OutlaY
Trucks and Equipment
$ 120036
$91.362.36
Totals
Budget
$ 3,720000
59,294..00
200.00
$63.214000
$ 100000
1,000000
400.00
500.00
200.00
50,,00
~ 2.250.00
$ 3,500.00
175.00
700.00
1,000.00
100000
1,000000
$ 6.475000 ~~
$
Schedule "1_0"
55
Over
Budget
$ ~
19,981.00
$19,848000 $
:$
385047 ;1;
242.77
Under
Budge t
133000
32.48
249.23
121.00
50.00
852073
623c>65
$720053
j71.939.00 ~19.423.36 ~
~ji
175.53 ~
i~ 375.36 $
13.00
132.34
235015
~~ 120.36 $
56
Schedule "1- pll
CITY OF SALINA. KANS~
GEJ."fERAL OPERATING ElJND
DETAIL OF EXPENDITURES - WASTE OOLLECTION AND DISPOSAL
.' . - ..' -
January 1, 1953 to December 31, 1953, Inclusi~~
Over Under
Actual Budge t Budget Budget
Personal Services
Wages and Salaries $ 6,365000 $1:,431.10
Drivers.8.rid-Laborers $'; 17796:U:O $
Labor from other Departments 127020 2,500.00 2,372.80
Totals $ 7.923030 $ 8,865000 L ~ 941070
Gontractural Services
Machinery and Equipment Repairs ~ 1,17.3.80 q} $ 1,173080 $
'il>
Social Security 110.26 150000 39.74
Insurance 50.00 50000
Totals $ 1.284006 t. 200000 U..084006 $
oJ>
Ma terials and Supplies
Fuels and LUbricants, etc. ~ 141..83 $ 450.00 (T:' $ 308.17
'1i'
Machinery and Equipment Parts 642.71 1,000.00 357c>2$
Sand, Ro ck, Gravel and Chat 200c>00 200000
Motor Vehicle Fuel, LUbricants,etc.. 3510ll 100..00 25lc.ll
Totals $ 1.135.65 $ 1.750.00 L $ 614032
Totals $10.343001 $10.815000 L $ 471092
57
CITY OF SALINA. KANSAS
GENERAL OPERATING liUND
DETAIL OF EXPENDITURES ... SEWAGE DISPOS~
January 1. J.953 to December 31. J.953. Inclusive
Schedule "l_qll
Personal Services
Salaries andWa;;:-es
Superin tenden t
Other Wages
Totals
Actual
BudRet
Over
Bud.9:e t
Under
Budge t
$ 3,840..00
15..300000
$19.1.40.00
$ 3;840000
J.0..580.00
$1.4.420.00
$ $
,4..720.00
!4.720.00 $
Contractural Services
Au.to use allowance $ 550000 $ .300.00 $ 250.00 $
Telephone and Telegraph 274613 275.00 .87
Printing, Binding and Duplicating 1.4040 25~00 J.0..60
Social Sa curi ty 283068 250.00 33.68
Equipnent Insurance 200000 200..00
Building Insurance 254.25 300.00 45.75
Motor Vehicle Insurance 31.18 60000 28082
Gas Service 26.90 75.00 48..10
Ligh t and Power Service 10,528..82 9,500.00 1,028082
Repairs - Buildings 152048 350..00 197052
Repairs.. Machinery and Equipment 628,,66 1,500000 871..34
Repairs - Motor Vehicles 50091 75000 24~09
Repairs - Motor Vehicles Tires and Tubes 1000 50~00 49000
Waste Colle ction and Disposal 560.60 500.00 60..60
Wa tar 75..00 75.00
Totals $13~357001 $13.535.00 '\. $177022
i...
Materials and SuPPlies
Expendable Tools $ 97c>43 $ 75 ..00 $ 22043 $
Chemicals, Drugs & Laboratory Supplies 50043 50000 .43
:fuels and Lubricants 71..38 100000 28..62
Janitor and Toilet Supplies 35.28 25.,00 10.28
Motor Vehicles.. :fuel, Lubricants, etc. 411.71 350.00 61.71
Motor Vehicle - Tags 7c>50 15000 7050
Motor Vehicle .... Parts 6oc>57 75000 14043
Motor Vehicle - Tires and Tubes 100000 100000
Electrical and Lighting Parts 74023 50..00 24.23
Machinery and Equipment Parts 718070 800000 81..30
Paint and Painting Supplies 24.85 100.00 75015
Books and Periodicals 4000 4400
Totals $ 1.556.08 $ 1.740000 L $183.92
Sundry
Organizational Dues
$
$34.053009
$ 25.00
$29.720000
$ $ 25000
$4~;33o~ $
Totals
CITY OF oJ!.; C~'l\;....fu\Ns~
GEN~RAL OP.Gj\ATIl{G .FUND
58
c: ,'I-: '~dule "l-rtl
DETAIL OF EXPENDlTURldf) -"STREET LIGHTING
January 1. 1953 to Dect;mber):L, 1953. Inclusive
con~actural Services
Po.wer and Light Service
Actual
$25,602050
Sundry
Charges to Accounts Receivabla
Totals
L,.707.25
~O~
Over Under
Budge'k Budsze t Budge t
$26.000000 ~; $397.50
$ 1.200.00 j; $492..7~
~27,~OOoOO ~~ $89002~
:ti:
CITY OF SALINA. KANS~
GENERAL OPERATING FUND
DETAIL OF EXPENDITURES - TRAFFIC AND PARKING OONTROL
January 1. 1953 to December 31. 1953, Inclusive
Personal Services
Wages and Salaries
Wages and Salaries - Other Depts.
Totals
ContracturaJ. Services
Printing, Binding. and Duplicating
P..epairs - Machinery and Equipment
~pairs - Radio Equipnent
$.<:;pairs - Motor Vehicle
Lights and Power Service
Social Sa curi ty
Professional
Auto use allowance
Totals
Ma terials and Supplies
~ndable Tools
Fuel and Lubri cants
Signs
Paint and Painting Supplies
Traffic Control Parts & Materials
Radio Parts
Totals
Capi tal OutlaY
Equipnent
MotOrcycles
Automobiles
Land, Buildings & Fixed Equipment
Signs
Furni ture
Traffic Control Equipnent
Totals
Totals
Actual
$ 8,282.CJ7
2,671.50
~10.953057
$
838.26
:!-48~90
12~91
1,833~89
136.62
1,837095
60.00
$ 4.868053
$ 95.78
1;887086
1,490.49
1,990~34
179032
$ 5,643079
$ 83~00
1,900000
2,338~75
, 257 ~10
1, 989 ~8'7
) 6.268072
'27.734061
59
Schedule "1-8"
Over Under
Bu~et Budget BudJ?;e t
$ 6,500000 $1,782.07 $
1,500000 1,171050
$ 8.000.00 $2.953.57 $
$ 50 000
700.00
2,000000
100.00
$ 2.850.00
$ 41>
138026
148090
12.91
36.62
1,837.95
60000
$2.018053 $
50000
166 oil
$ 50.00 $ 45.78 $
25000 25000
900000 987.86
500..00 990.49
1,700.00 290034
179.32
$ 3.175.00 :~2.468.79 $
$ :~ 83000 $
900~00 1,000000
1,500000 1,500.00
20~000000 20,000000
600 .00 1,738.75
257.10
2,500.00 $10013
~25.500.00 ~$ $19.231.28
$39.525.00 ~~ $ll.790039
,60
Schedule "l-t"
CITY OF SALINA, ,~~
GENERAL OPERATING FUND
DETAIL OF EXPENDITURES - AIRPORT DEPARTMENT
January 1. 1953 to December 31. 1953. Inclusive
Over Under
Actual Budge t Budget Bud.e:e t
Personal Services
Salaries and Wages $ 239020 $ $239020 ~
Contractural Services
Building Insurance $ 41(>002 $ 400000 $ 16.02 $
Gas Service 40032 100.00 59068
Light and Power Service 828000 850000 22000
Repairs - Buildings 785095 650000 135095
Repairs - Machinery & Equipment 52.81 650000 597.19
Social Se curi ty 3060 3.60
Totals $20126070 $2.650000 il ;W 523030
Materials and SuPPlies 196043
Electrical and Lighting Parts $ ~ 750000 ~ ;;p 553..57
Machinery and Equipment Parts 17.,50 100000 82.50
Paint and Painting Supplies 44070 100.00 55.30
Totals $"'.258063 $ 950.00 $ $ 691..37
Capi tal au tlaY
Equipment $ 45049 ;,p $ 45049 &
'W
Landscape Improvement 300 .00 300.00
Totals $ 45049 $ 300.00 p ;iji 254..51
~
Totals $2.670002 $3.900.00 $ $1.229.98
61
SchedulQ "1-u II
CITY OF SALINA. KANSAS
GENERAL OPERATING FUND
DETAIL OF EXPENDITURES - SWIMMING POOLS
January 1. 1953 to December 31. 1953. Inclusive
62
Schedule "2"
CITY OF SALINA. KAJ.~SAS
MEMORIAL HALL EUND
'STATEMENT OF RBCEIPTS. DISBURSEMENTS. LIABILITIES AND BALANCZS
,AND <XlMPARISON WITH 1953 BUOOET
JanuarY 1. 1953 to December 31. 1953. Inclusive
"ctual
~dget
$ 5.805.07 $ 500.00
, ~
$ 4,896056 $ 4,798008
500.00 480.00
3,830000 4,000.00
500.92 500.92
547050 600.00
llZ~OO 100~00
~411042 400~00
$10.798.40 $10.879~00 i
~16.603.47 $1[.379.00
Balance January 1, 1953
Receipts
Ad Valorem Tax
Rentals - Office
Ren tals - Auditorium
Sales TaX
EXpenses Reimbursed
Sales
GOnce s sions.
Total Receipts
Total Accountability
ExP8ndi tures
Personal Services
Wages
Professional Services
Totals
Contractural Services
Telephone and Te18graph
Prin ting and Binding
Gas Service
Light and Power Service
Water Service
Repairs - Buildillg
Repairs - Furniture and Fixtures
Social Security
Insurance
Total CoIitractural Services
Materials and Supplies
~ndable Tools
Janitor arid Toilet'Supplies
Seeds, Plants, etc.
Electrical arid Lighting Parts
Paint and Painting Materials
To~ Materials and Supplies $
Gapi tal OutlaY
~'1!'u.r7ii ture
Sundry ,
P. A. System
Total ExpenditUres
Une-ncumbered Gash 12-31-53
Liabilities 1-1-53 Paid
$ 5,657.84 $ 6,100.00
181~25
$ 5,839.09 $ 6,100.00
$ 151.15 $ 150.00
220.60 25~00
848.10 1,300.00
307~90 429.00
175.55 150.00
1,716.01 1,200~00
219.07 400000
$4.64 100.00
301040 275.00
$ 4.024~ t-4.629.00
$ 70~49 $ 50~OO
163086 200~00
178000 100.00
55~03 150.00
313.34 150.00
780.72 $ 650.00
88.03 i
$
Liabilities added 12-31-53
Cash Balance December 31, 1953
$ 507~50 $ 600.00
$il.~~;16 $LL.~/~.UU
5;363~71
4.846~62
$ . 517~09
1.359.41-
$ 1,876.50
Amount IDf
Actual Over
, Bu~et
$5~'305 .07
$ 98048
20000
Amount of
Actual Under
. Bu~et
.$
$
170.00
52.50
12.00
ll.42 f 80060
f
,$5.224.47 $
$ $442.16
181.25
,.,7 ~ t~\ :' _ ~~,~~-5 ~260.91
$ 1.15 $
195.60
451.90
121.10
25.55
516.01
180.93
15.39
26.40
$ $ 4.58
$ 20049 $
36.14
78..00
94.97
163~34
tJ.JO.72 $
$ 88.03 $
$ $ 92~?0
$5~363.71 $lj';1.24
.3
CITY OF SALINA. KANSAS
GENERAL AND SPECIAL IMPROVEMENT :FUND
,STATEME:NT OF RECEIPTS. DISBURSEMENTS AND BALANCES OF CASH
AND OOMPARISON WITH 1953 BUOOET
January 1. 1953 to December 31. 1953. Inclusive
63
Schedule ".3"
CITY OF SALINA. KANSAS
GENERAL IMPROVEMENT :FUND
STATEMENT OF RECEIPTS, DISBURSEMENTS AND BALANCES
J.anuary 1.. 1.953 to December 31. 1953. Inclusive
Actual
$ 3.2$8.93
Balance January 1, 1.953
Receipts
Ad Valorem Tax (Exh. G)
Sa1.e s Tax
Weed Cutting
Salvage Sales
Total Receipts
Total Accountability
Expendi tures .
Personal Services
Wages and Salaries
Contractural Services
Repairs - Machinery and Equipnent $ 233.33
Repairs - Motor Vehicles
Repairs - Buildings
Repairs -Motor Vehicle Tires & Tubes
Social Security 483.39
Repairs - Sewers 129045
Repairs - Streets, Sidewalks & Bridges 345.79
Total Contractural Services $ 7.551.73
Materials and Supplies
Expendab1.e Tools
Motor Vehicle - Fue1$ Lubo, etc.
Motor Vehicle - Parts
Motor Vehicle - Tires & Tubes
Aspha.l. t and Road Oil
Bricks and Masonry
Cement and Cement Products
Hardware
Lumber and Allied Products
Machinery and EquipnentParts
Metal and Metal ProdUcts
Paint arid Paintirig SUpplies
Sand, Gravel, Rock and Chat
Sewer PipeatidTile
TotaJ. Materials and Supplies
Sundry
Refunds
$.38,682~25
3,950029
370~49
56.18
$43.059..18
$46. 348.ll
$32.224.95
6,359.77
$
51..75
175000
214.59
1.8015
57502()
471.072
_ 794~25
30000
$ 2,330066
$
8.00
TotaJ. Expenditures
Liabilities 1-1.-53 J?aid 1.953
Liabilities added 12-31-53
Gash Balance December 31, 1953
$42~ll5;34
4-,232~77
2. 672~30
$ 1, 590~7
2~862~91
$ 4.423.38
Budp;e t
$ 147.24
$37,91.8.39
3,950~29
200..08
$42.068076
$42.216..00
$26.000.00
$ 1,000..00
. 500.00
5,000000
200000
100.00
300.00
2.000000
$. 9.1.00.00
$ 100.00
500,,00
500.00
200.00
1.,000000
200.00
1,000.00
200,,00
800000
300~00
150.00
900.00
700.00
. 866~00
$ 7,ll6000
$
$42.216.00
$
Amount of
, Ac'tua1 Over
_Buds1:et
r i3.1.4l.69
$ 763.86
170..38
56018
l 990042
~.~.132 .ll
i!S. 224095
$
1,359.77
383.39
~
$
275..20
94025
1.
t. 8 000
~~~ 232.77
04
Schedule "4"
Amount of
Actual Under
Budp;e t
,$
$
$
$
200000
170055
1.,654.21
$1,548.27
$ 48025
500.00
500000
200,,00
825.00
200..00
785041-
200.00
781.85
150000
128.28
8.36000
$4.785034
~
l 100.66
CITY OF SALINA. KANSAS
CEMETERY :FUND
STATEMENT OF RECEIPTS. DISBURSEMENTS AND BALANGES
January l) 1953 to December .31. 1953. Inclusive
Actual
$ 1.893.00
Balance January 1, 1953
Receipts
Ad Valorem Tax
Sales Tax
Burial and Removal Permits
Marker Permits
Lot Transfers
Lots Sold
Interest Received
Grave Space Sold
Care of Lots
Miscellane ous
Total Receipts
Total Accountability
Expendi ture s
Personal Services
Sexson
Other Salaries
Total Personal Services
Contractural Services
Telephone and Telegraph
Printing, Binding and Duplicating
Social Security
Legal Printing
Insurance
Insurance - Motor Vehicles
Water Service
Repairs - Bliildings
Repairs - Machinery and Equipnent
Repairs - Motor Vehicles
Repairs - Motor Vehicles' Tires & Tubes
Total OontracturaI Services $
Material and SUpplies
Expandable .- Tools .
Fuel and Illbricants
Paint and Painting Materials
Motor Vehicle - Fuel, Illb., etc.
Motor Vehicle - Tags
Motor Vehicle - parts
Motor Vehicle - Tires & Tubes
Gemen t alia Gemen t Products
Sand, Gravel, Rock &Cb.at
Total Material and Supplies
CapitalOutlaY
Equipnen t
Landscape Improvements
street and Sidewalk Improvements
Total Capital Outlay
Sundry
Organizational IA1es
$ 7,5:1.5.15
658~81
3,127.00
76000
15.00
720~00
350~60
403~00
241000
$13.106.56
$14.999.56
$ 2,940000
6.233.50
$ 9.173.50
~
129..19
19.65
137.60
24~30
65 olJ)
46.73
94035
12.79
$
530.01
~~95
2:7;'20
52~55
139~l8
15~00
20~86
37~94
6;00
l7~10
337.78
$
$
$
750.00
750.00
$
40000
Bu~e t
., $ 83.96
$ 7,363.52
. 658 ~81
2,500.00
75.00
20000
800.00
150.00
250.00
250.00
3071
i12.071004
$12,155000
$ 2,940000
7.100.00
W.O. 040.00
$ 100.00
25 ~OO
140000
10.00
40000
40.00
50.00
100.00
l00~OO
50.00
25000
$ 680.00
$ 15.00
25 ;00
25.00
100.00
15.00
75000
75;00
40;00
25 ;00,
$ 395.00
$ 500;,00
500000
$
$ 1.000000
$ 40.00
Amount of
Actus,l Over'
. Budget
1..1.809.04
$ 151.6.3
62:7..00
1000
200~60
153.00
$ 1.035052
U.844.56
$
L
~ 29.19
15.40
L
$ 6~95
2020
2:7c>55
39.18
L
$
Lj750.oo
L.:75
L
b;
Schedule "5';
Amount of
Actual Under
Budget
$
$
5000
80.00
9.00
3.71
$
$
$
866.50
~ 866050
$
5.35
2.40
10.00
40..00
15.70
53.Z7
5.65
37..21
25.00
j 149.99
$
54.14
37~06
34~OO
7.90
$ 57.22
$ 500.00
500.00
$ 250000
$
( Con tinue<i next page)
GITY OF SALINA, KANSAS
CEMETERY Wl'W
66
Schedule ",," Continued
STATEMENT OF RECEIPTS, DISBURSEMENTS AND BALANCES
January 1. 1953 to December 31. 1953, Inclusive
Total Disbursements
. . . .
Balance December 31, 1953
Encumbrances 12-31-52 Paid 1953
Encumbrances added December 31, 1953
Cash Balance 12-31-53
Actual
$10.831.29
$ 4,16$027
189029
$ 3,978.98
804078
$ 4.783.76
Budp:e t .
$12p1551100
$
-Amount of
Actual Over
Budp:e t
L--_
~68It27
Amount of
Actual Under
Bud$!et
$1.323.71
$
67
Schedule "6"
CITY OF SALINA. KANSAS
PUBLI C HEALTH NURSING :roND
STATEMENT OF RECEIPTS. DISBURSEMENTS AND BALANCES
.AND OOMPARISON WITH 1953 BUOOET
January 1. 1953 to December 31. 1953. Inclusive
Amount I:lf Amount of
Actual 0'7er Actual Under
Actual ,Budge t Budge t Budge t
Balance January 1, 1953 i 0 $ 35,,76 $ $35076
Receipts
Ad Valorem Tax $4,639.90 $4,562.25 $77.65 $
Sales Tax 442.23 442023
Miscellaneous 8.00 49.76 41076
Total Receipts $5.090.13 $5.054.24 $35.89 ~
Total Accountability $5.090013 $5.090.00 '!> .13 $
$
Disbursements
To Public Health Nursing Association $5,089.92 $5.090.00 $ 'IIi 008
Total Budget Charges $5.089092 $5.090000 $ $ .08
Balance December 31, 1953 $ 021 $ $ 021 $
68
Schedule "7"
CITY OF SALINA, KANSAS
BAND roND
STATEMENT OF RECEIPTS. DISBU~TS AND BALANCES
AND OOMPARISON WITH 1953 BUOOET
.January 1. 1953 to December 31. 1953. Inclusive
Amount of Amount of
Actual Over Actual Under
Actual Budge t Bud!1:et . Bucw:e t
Balance January 1, 1953 $ 23.25 $ 42096 $ $19.71
Receipts
Ad Valorem Tax $5,381.12 $5,276054 $104.5H $
Sales Tax 550.50 550c>50
Total Receipts $5.931.62 $5.82'7.04 $104.5~~ $
Total Accountability $5.954.87 $5.870000 $ 8408'~ $
Total Disbursements
Salina Band Board $5,861.79 $5,870..00 ~ $ 8021
Balance December 31, 1953 ~ 93008 $ $ 93.01~ $
69
Schedule "8/1
CITY OF SALINA. KANSAS
LIBRARY FUND
STATEMENT OF RECEIPTS. DISBURSErvIENTS AND BALANOO
JanuarY 1. 1953 to December 31. 1953. Inclusive
Amoun i~ of Amount of
Actual Over Actual Under
Actual Budget Budget; Budget
:f3alance January 1, 1953 $ 228030 $ 870.47 $ $642017
Re cei pts
Ad Valorem Tax $36,553035 $35,804068 $74So67 ~
Sales Tax 3,416~85 3,416085
Mis cell ane ous 63.50 800000 736050
Total Receipts $40.033.70 $40,,021..53 $ 12.17 $
Total Accountability $40.262.00 $40.892..00 $ $630.00
Disbursements
Appropriation to Library $40g092000 $40,092000 $ $
Miscellaneous 800.00 800000
Total Disbursements $40.092000 $40.892~00 $ JgOO ..00
Balance December 31, 1953 $ 170000 $ $170.01~ i
CITY OF SALINA. KANSAS
NOXIOUS WEED OONTROL l'UND
STATEMENT OF RECEIPTS. DISBURSEMENTS AND BALANCES
January 1. 1953 to December 31. 1953. Inclusive
Balance January 1, 1953
~ctf
$ 94 000
Amount of
Actual Over
?udget ~et
$ 931.82 .18
Re cei pts
Ad Valorem Tax
Sales Tax
Sales
$ 778.92
123~75
$ 752.66 $ 26026
123 ~ 75
1.77
$ 902.67 $ 878.18 :it 24.49
Total Receipts
Total Accountability
$1.848.67 $1.810.00 $ 38,.67
Disbursements
Personal Services
Salaries and Wages
$1..389~60 $ 600.00 4l>'789.60
Contractural Services
Rent - Motor Vehicles
Rent - Machinery
Social Sa curi ty
Repairs - MaChinery
Eradication Service
$
$ 100.00 $
200~00
10.00 II <.89
200.00
100000
21089
74~55
13050
Total Contractural Service
$ 109 .94 $ 610000 r==-
Materials and Supplies
Chemicals, Drugs and Supplies
Motor Vehicle Fuel, Lubo, etco
Machinery and Equipment Parts
$ $ 500000 $
ll6075 116075
41051 100.00
$ 158.26 ~ 600.00 $ -
$1,6~7~80 $1,810.00 $
$ .1.9008'7 i $190.87
Total Material and Supplies
Total Disbursements
Balance December 31, 1953
70
Schedule "9"
Amount of
Actual Under
Budget
$
$
1077
~
'if'
$
$
$100.00
200.00
125045
86050
$500006
$500000
58049
$44J.074
$152020
$
71.
tl10 n
Schedule
Hillcrest
Memorial
Trust
lUnd-
$ 100 .00
,
2,850.00
$2.850.00
$2.950.00
$
855.00
$ 855.00
$ 855.00
$2,095000
$
$2.095000
$
$
285000
$' 285.00
$ 7p943027
~
None
0
$ 7g943.27
$ 6.500.00
$}J.,443027
Oemetery
End01aJle~t
F\ii1d
$ 2.358..21
$
4,034063
400,,00
$ 4.434~63
$ 6.792.84
$
None
0
$ 6,792684
$ 7.500000
$14.292.84
$ 8,597051
2,843074
1,110.52
176693
$12.728070
$21.6'70.42
$ 9,588.00
378.22
$ 9,966022
i 9.966022
$1l,704.20
$
$ll.704.20
firemen IS
ReU~f
Fund';
$ 6.882.CIl
$
387~00
827 ~50
8,700.00
..
183~22
7g246.85
$17.344.57
$24.226.64-
$
2g458.77
389~18
720.00
$ .3,567 t-95
.- 81~~
$ 3.486.
,
$20,740.27
- .
$39,800.00
- ,
$60.540.27
CITY OF S
TRUST AND ENGY PUNOO
STATEMENT OF RECEIPTS. DISBU~~ (JPS
JanuarY 1. 1953 to December 3. Inclusive
Total Firemen's
111 Pension
Funds FUnd- .
Balances January 1, 1953 $ 35.922.23 $ 9.981.96
Receipts
Ad Valorem Tax $ 13,296..19 $ 4,698.68
Membership Fees and Dues 6,403~63 3,172.89
Interest , 827 ~50
Sale s TaX 1,654028 543076
Investments Matured 12,734063
Sales of Perpetual Care - 400000
Sales of l'lasoleum Space 2,850~OO
Refunds and Recoveries -J,.83~22
Gifts, Grants and Apportionments 7,246~85
Commissions 285 ~oo
Sales ,353.75 17~.82
Total Receipts $ '46~23~t..05 $ 8.592.15
Total Accountability $ 82.157.28 $18. 574.11
Disbursements
Pensions Paid $ 19,468~OO $ 9,880.00
Refunds 594~03 215.81
Medical Services 2,458~77
Life Insurance 389~18
Relief Payments 720~OO
Commissions Paid 855.00
Total Disbursements $ 24,484~98 $10,095.81
Encumbrances added December 1953 ' '81~58
$ 24.403.40 $10..095081
Balances of Cash December 31, 1953 $ 57,753.88 $ 8,478.30
. ,
Balances of Investments December 31, 1953 " 800.00 cr..
ill>
Total Fund Balances December 31, 1953 ~88 $ 8.478.30
72
Schedule '110_AIl
CITY OF SALINA. KANSAS
FIREMEN t S PENSION FUND
.
~IENT OF RECEIPTS, DISBURSEMENTS ALiJD BALANCES
AND OOMPARISON WITH 1953 BUOOET
January 1. 1953 to December 31. 1953, Inclusive
,
Amount of 4Jnoun t of
Actual Over 4ctual Under
, Actual Bu<w:e t iu<w:et Budge t
Balance January 1, 1953 $ 9i'981.96 $100093038 -Jlll 042
Receipts
Ad Valorem Tax $ 4,698.68 $ 4,602,,86 ~j 95,82 r:.
<W
Sales Tax 543.76 543,,76
Employees Con tribu tions 3,172089 3,100000 72,,89
Sales 176.82 176082
Total Receipts $ 8.592,,15 $ 8.246.62 $ 345.22 $.;
Total Accountability $18. 574.ll ~~18. 340 ,,00 $ 234011 &;.
titJ
Disbursements
Pensions Paid $ 9,880.00 $ 8,340,,00 $1,540.00 $
Refunds 215081 215 .,81
Total Disbursements $10.095.81 $ 8.340000 $1.755.81 $
~ "
Balance December 31, 1953 J 8.478.30 $10.000000 11. 521~,70 $
7.3
Schedule "10-B"
CITY OF SALINA. KANSAS
POLl GE PENSION JroND
STA.TEMENT OF RSCEIPTS. DISBURSEMENTS AND BALANCES
AND OOMPARISON WITH 1953 BUOOET
Amoun"t of Amount of
A,ctual Over ,Actual Under
Actual Bud,ge t Budget :: Budge t
Balance January 1, 1953 $ 8.941.72 $ 8.852042 $ . 89,~ $
Receipts
Ad Valorem Tax :.~ 8,597.,51 ~; 8,407 .31 91' 190,,20 :$
'iP
Sale s Tax l,llO052 1,110052
Employees Con tribu tions 2,843..74 2,517.,75 325..99
Sales 17(>..93 0 176.s93
Total Receipts $12.728070 $12.035058 $ 693.12 $
Total Accountability $21.670.42 $20.888000 $ 782,)42 $
Disbursements
Pensions Paid $ 9,588.00 $10,588..00 SJ~ $1,000.00
'it'
Refunds 378022 300000 78.22
Total Disbursements $ 9.966.22 $10.888.00 $ $ 921078
Balance December 31, 195.3 $11,704.20 $10.000000 $1.704920 $
CITY OF SALIN A, KANSA$
INOOSTRlAL DEVELOPMENT FUND
STATEMENT OF RECEIPTS. DISBURSEMENTS AND BALANCES
January 1. 1953 to December 31. 1953. Inclusive
Balance January 1, 1953
Receipts
Total Accountability
Disbursements
Balance December 31, 1953
Actual
$12.649001
None
$12.649001
None
$12.649.01
74
Schedule till tI
75
Schedule "12"
CITY OF SALINA. KANSAS
OONDAND INTEREST FUND
STATEMENT OF RECEIPTS. DISBURSELIENTS AND BALANCES
AND OOMPARISON WITH 1953 BUIXXET
Balance January 1, 1953
Receipts
Ad Valorem Tax
General Bonds
Spa cial Taxes
Interest and Premiums
Special Assessments
Total Re ceipts
Total Accountability
Disbursements
Bond Principal
General
Curb, Gutter & Paving - City
Curb, Gutter & Paving - Property OV'JIlers
Sewer - City
Sewer - Property Owner
Total Principal Paid
Bond Interest
General
CUrb, Gutter & Paving - City
Curb, Gutter & Paving - Property Owners
Sewer - City
Sewer - Property Owner
Total Interest
.' ~ ,
Commission and Postage
Spe cial Bonds
Total Disbursements
Balance December 31, 1953
Amount of Amount of
"ctual Over 'Actual Under
Actual Budget Budget Budget
$ 39.057.38 $ 29.057.43iiC9.999095 $
$131,638020 $129,048.30 $ 2,589.90 $
137,598064 130p232.12 7,366052
2,970&43 500.00 2,470.43
171030 0 171.30
$272.378057 $259.780.42 112.598015 $
- -
$311.435095 $288.837085 ig2,598.10 $
$ 86;000.00 $ 86,000.00 $
45,538094 45,538.94
79,9)1053 79,9)1.53
7,645.35 7,645~35
, 36,889 028 36,889.28
$256.005010 $256.005.10 2-
$
$
$ 6i868~75 $ $ $
3,429~17
7,389043
303005
1,24~~45
$ 19.232.~5 } 17.4?2.75 1~1.800010 $
$ 355004 $ 400.00 1- j 44.96
$ $ 15.000..00 L $15,000.00
$275,592~99 $288,837.85 1-
$13,244086
$ 35,842096 $
~3;5,842.96 $
~ITY OF SALINA. KANSAS
WATERWORKS DEPARTMENT FUND
;
~TATEMENT OF RECEIPTS. DISBU~MENTS AND BALANC8S
Aim OOMPARISON WITH 1953 BUrGET
~anuarY 1. 1953 to December 31. 1953. Inclusive
!3alance January 1, 195.3
Receipts
Water Sales
Interest
Miscellaneous
Accounts Receivable
Total Receipts
Total Accountability
Disbursements
Schedule 13-a.
Other - Capital, etco
Total Disbursements
Balance D:lcember 31, 1953
Encumbrances December 31, 1952
Encumbrances December 31, 1953
Excess of Receipts from Investments
Cashed & money borrowed over '
Investments Purchased
Cash Balance December 31, 1953
Actual Budget
$222.120.39 $245,582.53
Amount of
Actual Over
:..J2gdge t
L
$297,127003 $224,000000 $ 73,127 .03
300000
12,437096 1';,:,437.96
1,925..82 1,925.82
$311.490081 $224.300.00 $ 87.190.61
$533.611.20 $469.88205.3 $ 6~1. 728.67
$143,787.40 $121,425.00 $ 2~, 362e40
333,5)3.22 90,000000 273,533022
$477.320.62 $181.425.00 ~;.895.62
$ 56,290.58 $288.457.53 L
$ 26.800.22
$ 29,490.36
7.986061
$ 37,476099
$ll6,798.$4
~154. 27 5081
76
Schedule "1.3"
Amount of
A'ctual Under
. Budget
$, 23.462..14
~
'Ii'
300000
$
~
$
$
$232.166.95
77
Schedule "l3-a t
CITY OF SALIN~ KANSAS
WATERWORKS DEPARTMENT FUND
AND OOMPARISON WITH BUOOET
Production Expense
. Repair Well Pumps
Repair Flow Lines
Repair Electric EquiFlllent
Repair Pumping Station
Inbricants
P01l'3r -
Supervision
Pumping Station Labor
Fuel
Electric Power
Misc. Supplies & Chemicals
Repairs - Electrical Power
Total Production Expense
Distribution Expense
Labor Remove alldReset Meters
Labor Meter Department
Repair Meters and Equipnent
Repair Valves
Repair Hydrants
Repair Distribution Mains
Repair Services
Repair Trucks
Meter Department Supplies & Expo
Total Distribution Expense
Commercial and General Expense
Salaries - Collection & Accounting
Salaries - Reading Meters
Salaries - Administration
Office Supplies and Expenses
Stationery and Printing
Traveling
Compensating arid Sales Tax
SocialSeicuri ty
InSu.I"ance
-Interest
Total Commercial and General Expense
Depreciation
Total Charges
Actual _
$ , 468075
290.33
111691.75
345000
13,204028
5,670000
ll, 505000
10801;3
6,605070
3,Ollo61
- 384~64
J,'J..3n 285 .54
$ 5,015.00
3,491012
15,069008
1,771039
2.705038
$ 28.051097
$ 15,519..00
8,87~.50
3,738.42
3,600.00
959060
232004
1,079090
490.$3
19.189 ;60 11
$ 53.681089
$ 18.768000
$143.787.40
Amount of Amount of
Actual Over Actual Under
Budget -BudJ2:et ' BudJ2:et
$ 1,000000 $ $- 531025
1,000000 1,000000
1,000000 7Cf1",67
750000 942075
400.00 55000
6,500000 6,704028
3,500000 2,170000
11,500.00 5000
200.00 91052
13,500000 6,894030
4,000..00 988039
384.64
$ 43.350,,00 1- $ 64.46
$ 311500000 $ 1,515000 $
7,700000 4,208088
2,500eOO ].2,569008
1,500000 1,500000
1,500000 1,500000
1,500.00 1,500.00
6,000.00 6,000000
1,000.00 771.39
- 250 ~OO 2,455038
$ 25.450.00 l. 2.601.97 $
$ 10,500~00 $ 5,019000 (;,'
;p
10,500~00 1,627050
7,000.00 7,000000
2,500~00 1,238,,42
3,700:00 100000
600..00 359060
475.00 242096
1, Cf79.90
1,350~00 859.17
.. 19:189:60
$; 36.625000 ~17 056.89 $;
~ 16,000000 1. 2.768 000 $
$121,425000 ?i;~2. 362 040 $
T
'/8 I
Sahed.ul.e "14" '
Balances
12-3J....53
1,398.,21
3,186.60
22g665 046
22,802.,00
-
...
...
...
...
-
...
..
...
...
...
...
...
...
...
...
..
-
-
-
..
-
-
..
-
-
..
...
...
...
...
...
4,'/';$.55
6,857.64
325.35
45 g 500 .,40
$
Total
bursements
3,335.34
...
1,ll6038
99,929047
2,141079
1,4.36~71
1,153~00
1,641~01}
3, 990.33}
7,689042)
2,396.92
2,978.83)
1,265~20)
7,397097)
21,257.,08
15,477~75
28.60)
~9:uJm)
38,194~90
43,292.92
70,989.32
155,302~23
1,153004
1,258~00
120,989~9
7,503.94
81,460050
26,250~00
9,350~00
13,299000
Disbursenients_
Trans!,ers Dis
$ $'
(
(
(
(
(
(
(
(
...
27,895~39
7,531094
6,775~15
15g949~99
ll,409.90
49,$42~36
71,324~62
3,253~56
428,213.01
625,700.76
1,165.01)
-
...
...
94,769.47
2, 14l!79
( 113.l7)
551.50
( 1, 641~01)
( 3,990. ..33)
( 7$i689~42)
2,396~92
( 2g978.~3)
( 1,265~20)
( 7,397.97)
12,l94.45
1,820.30
( 2g813.9o)
(28,949~44)
5,233~25
2,416~88
4,166098
8g 851 ,,89
460~94
( 242~QO)
1l,202~49
2,119021
eo
...
Miscellaneous
. PaYJDen tS
$ 3,335~34
1,ll6.,38
5,160000
1,;49~88
601.,50
9,092~63
:1,.3, 65.7 ~5
2,785000
24,327.67
32,991~65
40,876004
66;822~34
146,450034
692.10
1,500.00
109,786~70
5,384073
81g460~50
26,250~00
9,350~00
13, 299 000
1,126.74
2,444.76
(
29,o6o~40
7,531.94
9,'775~15
14,823~25
8,995.14
49,842~36
71,324.62
3,253.59
Total
Miscellaneous Receipts
$ $ 3,725.46
-
..
91,222097 91,222097
...
-
-
63.82 63.82
...
427081 42'7081
..
...
, 309~$5 309~5
8,130.29 16,512~62
.. 4S0.,29 15,503.49
..
2,819073 2,819.73
36,923~31
837054 43,.453.33
128,.37 67,510046
153,353098
-
121l808~61 127,552.86
2,396071 7,503~94
81,460~50 81,460~50
26,250~00 26;250~00
9p350~00 9,350.00
13,299.00 13,299000
2,213~72 27 , 895 ~39
7,531~94 7,531.94
9,775.15 6, '17 5;J.5
1S;949~99
2,233.37 U,409~90
54,570091
78,182~26
3,578~91
473,713;..u
625,700.76
CES
Inclusive
Bond and
Interest
knd
$
473,71304l
625,700,,76
GITY OF S
OONSTRU CTION FUI'lD
STA.TEMENT QF RECEIPTS DISBURSElV1EN~
Bor..ro~s-
$
.8,382033
1511023.20
36,923031
42.,615.79
67,382~09
153,353&98
114,744~25
5,107023
25,681067
15,949..99
9,176,,53
54,570.91
78,182026
3,578.91
to December
,
Ba1an~s
12-3lw53
$ 1,008009
3,186.60
23,781.84
31,508~50
2,1.U.79
1;4.36~71
1,153.00
(1;704~83
(3,990133)
(7,689042)
l,969~U
(2,978~83)
(1,265020)
(7, 7Cfl ~2)
4, 744~6
( 25~74)
( ,28.60)
(7,441.50)
1, 271G59
( 160041)
3,478086
1,9~.25
1,153~04
1,258~00
(6,563067)
Jany.a
$40,483,,49 $b30,672,,45 $1,099 ,414..17 $94,948 043 $177,516070 $2,002,551075 $1,
$40.483049 .17 ~94.948~43
Asphalt Paving
Claflin Hall
~;~:g Lot and Meters
Food Relief
CoIld~n.m..atiori
GoIld~JIlIlation - Roach
Job 282
Job 283
Job 284
Job 285
Job 286
Jeb 287
Job 288
Job 289
Job 290
Job 294
Job 295
Job 296
Job 300
Sewers - Da to D
Sewers - IEA. to Dr 1-32
Sewers - Dr 33 - 41
Ston.ri Sewer Easement
Intercepting Sewer AA
Job 293
Parkview Realty
Michaelson '
D01.1g:J,.as Hill
LikeIlS - Foster
Job 297
.IiPb 298
SidewaJ.ks
Library
J.b ,302
.Ieb 306
Job 305
Job 310
Jmb 315
Bonds issued 159-60-61
B~ndsIssued
9th Street Project
furb Repair
Teririis Courts,
Totals
Encumbrance 12-31-53
Totals
CITY OF SALINA. KANSAS
MATElUAL STORES FUND
STATEMENT OF RECEIPTS. DISBURSEMENTS AND BALANCES
January 1. 1953 to December 31. 1953. Inclusive
Balance January 1, 1953
Receints
From Sales
Total Accountability
Disbursements
Motor Vehicle Fuel, Lubricants and Antifreeze
Motor VehicleParts
Repairs - Street, Sidewalks and Bridges
Office Mechanical Equipnent
$11,681083
522018
18.87
1,952.76
Total Disbursements
Balance December 31, 1953
Encumbrances Added December 31, 1953
Gash Balance December 31, 1953
79
Schedule "1511
$ 2,651080
13,140066
$15,792.46
$14,175.64
$ 1,616.82
882~92
$ 2.499.74
CITY OF SALINA. KANSAS
VETERANS HOUSING RIND
STATEMEliT OF RECEIPTS. DISBURSEMENTS AND BALANCE:S
January 1Q 1953 to December 31. 1953. Inclusive
Balance January 1, 1953
Receipts
Ran ts
Total Accountability
Disbursements
Personal Services
Salaries and Wages
Professional
Total Personal Services
Contractural Services
Building Insurance
Social.Se curi ty
Gas Service
Ligh t and. Power Service
Water Service
Repairs - Building
Repairs - Furniture and Equipment
Land Rent
Be funds
Larid Purchase
Total Contractural Services
Total Disbursements
Balance J?ecember 31, 1953
Encumbrances December 31, 1953
Cash Balance December 31, 1953
$ 900000
1.550.00
$ 2500],.8
2008(,
2,512021
1,790038
253450
4,951~68
329 ~o6
650~OO
576052
4.150000
r.,\
$ 2,450.010
$15,484039
80
Schedule "16"
$ 6,634046
25,759082
$32,394028
$17,934039
$14,459089
824.30
$15.284.19
81
Schedule 1117"
CITY OF SALINA. KAi'IJSAS
CIVIL DEFENSE FUND
STATEMENT OF RECEIPTS. DISBURSEMENTS A-rm BALANCES
January 1. 1953 to December 31. 1953. Inclusive
Balance January 1, 1953
Receipts
Accoun tabili ty
Disbursements
Balance December 31, 1953
$2,095024
o
$2,095_24
o
J2. 095 024
CITY OF SALINA. KANSAS
STREET MACHINERY :FUND
STATEMENT OF REGEIPTS. DISBURSEMENTS AND B~ANCES
January 1. 1953 to December 31. 1953. Inclusive
Balance January 1, 1953
$2, 2360ll
Receipts
Transfers
7,000000
$9, 236011
Disbursements
Fixed Equipment
Trucks
Tractors and Heavy Equipnent
Total Disbursements
4); 517015
1,718096
7.000000
$9, 2360ll
Balance December 31, 1953
None
82
Schedule 111811
-:3--1
j
S&tedul.e "19"
Total.
$16.394.23
$ 5,860.50
63g434.75
19 000 000
200.00
150000
1,484620
269015
$72.398..60
$880792083
;3; 8,874.50
62,949061
2,003~1.5
1,375.00
1~192.20
319.15
$76.713.61
$12.079.22
Performan~
Deposits
$2~ 317 .45
$
1,000600
200~QO
150~OO
1,484020
269 ~5
$3.103.t35
$5.420.80
$
2,000000
1,375..00
1,192020
319.15
$4,886~35
$ 534.45
lill" !!!}tlce Receipts
~
$8~874050 ~'O
$ $5,860.50
,1;' ~)5.860~50
w
$8.874.50 $50860#50
$8~874.50 $
$8.874.50 $
$ 0 $5,860ClI50
Soc41
security
$'1.302.78
$ll.753~95
$13.056.73
$
ll, 688 ~21
3.15
$11.691..36
$ 1.365.37
$
11,753.95
$51116$0.80
$55.580.30
680080
$
51g26lo40
$51.201040
- "
$ 4.318090
$
51,
CITY OF S
'CLEARINI COOUNTS
STATEMENT OF REGEIPTS. DISBURS8IVlEN':!;:S_ AND B CES
January 1, 1953 to December Inclusive
B~ances January 1, 1953
Receipts
Licenses and Permits
Employee' Tax Withheld
House Moving
Plumbers
Special Assessments
Election Costs
Insurance Recoveries
Total Receipts
Total Accountability
Disbursements
Licenses and Permits
Remittances
Re funds
Special Assessments Remitted
Eleotion Costs
MiS_llaneous
Total Disbursements
-
Balances December 31, 1953
Schedule "20"
84
CITY 0 F SALINA. KANSAS
SUMMARY OF BANK REOONGILEMENTS
De.camber 31.. 1953
National Bank of America - General
National Bank of America - Water Refund
Planters State Bank
Farmers National Bank
Totals
oe~'fif'I.ed Outstanding
Balances Checks
A.dded
Deposi ts
$146,566005 $ None $ None
5690.38 408..66 None
203,974032 29,482014 6,585.06
147,862.40 None None
$498.972.15 $29.890.80 $6.585.06
Bank
Bal:anca s
$146,566.05
160072
181,077.24
147,862040
$475.666.41
CITY OF SALINA. KANSAS
BANK BEOONCILIATIONS
December 31. 1953
National Bank of America - General
Certified Balance 12-31-53
Outstanding Checks
Number $
Book Balance 12-31-53
National Bank of America - Water Refund
Certified Balance 12-31-53
au tstanding Che cks
Book Balance
Farmers National Bank
Certified Balan.ce 12-31-53
Outstanding Checks
Book Balance 12-31-53
$146j566005
None
$146.566.05
$
569.38
408.66
160.72
$
$147,862040
None
$147.862.40
,85
Schedule "20-A"
Certified Balance 12-31-53
Outstanding <l1ecks
Number
4364
5],.01
5103
5206
5305-5536 less
12- 31 Payroll Che cks In
3146
9705
9713
9$71
9878
9895
9914
9950
9969
9970
9973
9989
9990
9991
9997
10000
1
2
3
4
5
6
7
Deposits January 1954
Book Balance December 31, 1953
$
$ 27.],,9
97092
49~25
132..79
25,411080
403075
10~00
65000
50~00
950.40
123000
16~29
2.35
487.16
25000
25.00
50.00
50.00
50..00
61..87
41.30
48.00
362~31
60.00
462.01
155.75
56~25
207.75
86
Schedule "20-A" Conto
$203,974032
29~482.14
$174,492.1,.8
6.585~06
$181.077.24
CITY OF SALINA, KANSAS
CASH IN TrlE roSTODY OF CLERK OF CITY OOURT
w. Je> Broom
December 31. 1953
Certified Balance 12-31-53
Deposit 1-2-53
Outstanding Checks
Number
4581
5772
5973
6263
6348
6440
6446
6532
6877
6987
7283
7429
7534
7583
7584
7608
7683
7733
7738
7739
7740
7741
7742
7743
7744
7745
7746
$3,408.97
.404022-
$3,813022
--L
$ 10.00
2040
e>68
..75
1050
15~OO
1~00
4~~0
..40
..25
075
~75
2.04
, ~75
" ~75
2~30
2.30
50~00
15.00
250~00
15.00
25~QO
15~OQ
1.20
18~82
34.3~45
9.90
$ 789.19
$3.024~
87
Schedule "21"
88
Schedule "22"
CITY OF SALINA, KANSAS
BEOONCILIATION OF FISCAL AGENCY ACOOUNT
~cember 31. 1953
Outstanding Bonds and Interest Coupons
Date of Bond Coupon
, NUmber ,number
TYpe of Issue Issue Da te Due Ile tail Amount
, .
Waterworks 10-1-25 10-1-36 579 22 1@ $ 22650 $ 22050
Judgment 1-1-38 7-1-45 16 15 1 10000 10..00
1-L..46 16 16 1 10000 10000
7-1-46 16 17 1 10.00 10000
1-1...47 16 18 1 10000 10..00
7... 1-47 16 19 1 1,010000 1,010.00
Re funding 1-1-38 7-1-45 57-60 15 4 10000 40.90
1-1-46 5':/':"60 16 4 10.00 40.00
7-1-46 57...60 17 4 10..00 40000
1-1-47 57-60 18 4 1,010.00 4,040000
7-1-47 57-60 19 4 10000 40..00
Curb and Gutter 10-1-48 4-1-49 99-ll0 1 12 8075 105..00
10-1-49 99-ll0 2 12 8.75 105000
4-1-50 99-110 3 12 8.75 105000
10-1-50 99-110 4 12 8.75 105.,00
4-1-51 99-ll0 5 12 8075 105,,00
10-1-5], 99-110 6 12 8.75 105000
4-1-52 99-110 7 12 8.75 105000
10-1-52 99-ll0 8 1) 8075 105000
4-1-53 99-110 9 12 8..75 105000
10-1-53 88-99-UO 10 12 8e75 ll3 075
12-1-49 152-184 8 33 5062 185.46
136-146 8 II 5062 61.82
Total Bonds and Interest Coupons Outstanding December 31, 1953 $6}'578053
Fiscal Agency statement Balance December 31, 1953 ~.57805J
CITY OF SAloINA" KANSAS
JOURNAL ENTRIES
Special and General Improvement Fund
General Operating Fund
$1,347.25
To adjust for incorrect postings of
Ad Valorem TaX receivedo
89
Schedule "2311
$1,347.25
WATERWORKS DEPARTMENT
SALINA. KANSAS
FINANCIAL REPORT
Covering the Period from
January 1. 1953 to December 31, 1953
bo No Turner
CERTIFIED PUBLIC ACOJUNTANT
. SALINA. KANSAS
WATERWORKS DEPARTMENT FUND
In accordance with instruotions received the books and records of the
Waterworks Department FUnd
Ci ty of Salina, Kansas
have been audited for the year ended December 31, 1953 and we now submit the
following report based on that examinationo
soom OF AUDIT
l'he audit was performed in accordance with the general and specific
required provisions of the Minimum Standard Audit Program, approved b~" the
State Municipal Accounting Board applicable to such fundso The audit included
a verification of the Assets and Liabilities of this fund at December 31, 1953,
in the manner and to the extent hereinafter indicated and a general review of
all revenue and expenses for the year 19530
HISTORY
The Waterworks system, supplying the water needs of the residents of
the City of Salina, Kansas, was purchased from private interests in October, 1925s-
by the City and since January 1, 1926, has been operated as a municipa:l activit Yo
The Waterworks Department is governed by the City Commissionerso
BALANCE SHEET
The balance sheet of the Waterworks Department as at December 31, 1953
is presented in Exhibit "A" and is briefly summarized below:
Assets
Liabilities. Reserves and Surplus
Plant and Property
Current Assets
$1,977?509~25
166,554678
Surplus
Reserve for
])jpre cia tion
Current Liabilities
. . Reserves
Bonded Indebtedness
$1,931,479.25
20$,470.55
a.n.d
38,ll4.23
1,266,000.00
$3.144.064.03
$3.144.064003
90
,
j
,/
/
/
91
APPLI CATION OF :FUNDS
The Source and application of funds realized during the period under review
is shown by the following statements..
Funds Provided:
From net income for the year ended
December 31, 1953
Add Back Depreciation taken for the 1953
for which no cash was required
Bond Issue
Increase in working Capital
Total Funds Provided
$ 1441l62~..28
18,768000
1,000,000.00
(826,537~99)
$ 336,852.39
Funds Applied:
Total Applied to Purchase Plant and EquirlIlent
$ 10,000oOQ
255;756~28
4,509.62
66, 000 ~oo
586.49
$336,852039
Transferred to City
To purchase of Plant and Equipuent
Charge s to De pre cia tion Ra se I"Ve
Bond Payments
Insurance Reserve Elimina ted
The Increase in working capital represents the net increase of current
Assets over current Liabilities as fo11ows:
Current Assets
Increase
Jai2 1952 (Decrease)
$ 155,081025 $222,778046 ( ,,':
950,057?00 o.
66,$55.84 ( 66,855..84)
16,642~49 14,023~96 2,618053
44,1$5~91 34~836~80 9, 349.ll
160~72 160..72
427041 427 .4J.
)1.166.554..78 $338.655.78 $827.899000
Gash
U 0 So Bonds
City Salina Temporary Notes
Accounts Receivable
Materials and Supplies
Wa terRafund Gash
Defe'rred Charges
Total Current Assets
Current Liabilities
Accounts Payable
MeterD9posi ts
Expense Reserve
.... i
9 371~61
, ..
12,057;00
19,685~q2
$ 38.114.23
$1.128.440.55
$
$ 26,800.22
9,953.00
($ 17,4~8061)
2,104~00
16,685.62
$ 1.361.01
$826.537099
Total Current Liabilities
$. 36.7?3.22
~301.902056
Net Working Capital
92
PLANT AND PROPERTY
The net increase in Plant and Property Accounts is shown in Schedule 11211.
GURRENT ASSETS
Cash in Office and City Treasurer:
Cash on hand in the office was counwd on January 2, 1954 and traced at
that time into the days bank deposits.
Cash Disbursements for Meter Deposits Refunds, Miscellaneous Payrolls,
Freight, Express and Petty Claims are made from current cash on hand.. Reimbursement
for these items are later received from the City Treasurer through appropriations
made by the Board of City Commissioners.
Cash in the hands of the Gi ty Treasurer was verified and compared with the
. .
records of the City Clerk. The payments of vouchers for t..'1e Waterworks Department
are now being handled in the same manner as all other fund payments are under the
same type of authorization, and the warrant-checks are issued by the City Clerk
and entered on his records, the same as those for other funds and departments"
City of Salina Temporary Notes. held by the Water Department were paid
off in f'ull during 1953. $1,000,057,,00 was expended in purchase of U 0 S" Bonds
and $50,000000 were sold during 1953.
Total billings for the year pIus outstanding accounts.at tl1e beginning
of the year were accounted for either in the form of cash received during the
year, discounts and rebates alloWEld, bad debts charged off, or outstlmding
accounts due at the close of the year.
Inventory of materials and supplies represents the value of these
items on hand December 31, 1953~ as inventoried under the supervision of the
superintendent, who stated that the quantities were correct and the :Ltems were
priced at the lower of cost or market. The extensions and footings lNere verifiedo
aJRRENT LIABILITIES
Accounts payable represent amount due on open account as a"t December 31, 1953
as shown by the City Clerkt s Purchase Order Record.
The total outstanding deposits at the audit date, as shown by the
93
General Ledger, was reconciled to the detail of individual deposits. Your attention is
directed to the fact the interest on Meter Deposits is not Paid by the Waterworks
Department in accordance with the requirements of Section 12-B22 G. So 19350
SURPLUS
The only changes in the Surplus Account was the addition of 1953 Gain, and
the deduction of the $10,000000 transfer to General O~ratingo
RESERVE AND DEPRECIATION
The following tabulation summarizes the changes in the Reserve for
Depreciation during the yearo
Less charges to Reserve Replacements
Balance December 31, 1953
$194,212617
18.768.00
$212,980~17
4.509062
$208.47005~
Balance - January 1, 1953
1953 Provision for Depreciation
The amount added to the Reserve Account in 1953 representing 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
INSURAN CE
All Insurance purchased during the year was charged to exp3nseo A statement
of the insurance coverage in force at December 31, 1953 is presented in Exhibit "14"
under the City Audit.
FIDELITY BONDS
fidelity Bonds are in force in the amount o~ $5,OOOo~ each on the
Superintendent and Cashier of the Waterworks Department as shown in ]~xhibit "L"
in the general report.
OPERATION
A detailed statement of profit and loss for the year 1953 is presented in
Exhibit liB" and its supporting Schedule "1".
94
GENERAL
No adjusting entries were necessary to adjust the books to conform with the
audited balance sheet and profit and loss statement since all necessary entries had
already been made 0
We wish to express our appreciation for the co~operation of the &uperintendent,
Cashier and other City Officials and Employees during the course of the examination~
CITY OF SALINA. KANSAS
WATERWORKS DEPARTMENT
BALANCE SHEET
December 31. 1953
Assets
Fixed Assets
Plant and Property (Schedule 2)
Current Assets
Cash in office
Cash - City Treasurer - General
Cash - City Treasurer - Water Refund
Investments
Uo 3c> Bonds
Accounts Receivable
Water Sales
Service Lines
Inventories
Meter Parts
Operating Stores
$20,479.83
23.706068
Deferred Charges
Total Assets
Liabilities
Surplus January 1, 1953
Add: 1953 Profit
Less: Net Surplus Charges - 1953
Reserves and Deferred Charges
Dapre cia tion
Auditing
Expenses
Liabilities
Accoun ts Payable
Meter Deposits
Bond Indebtedness
Refund Deposits
Total Liabilities, Reserves and Stirplus
95
Exhibit "A"
$1,977,509.25
$ 1,705.44
153,375..81
160.72 $ 155,241,,97
$ 950,057000
$ 13,980.31
2.662.18 $ 16,642.49
$1,496,856.87
144.622.~
$1,641,479.25
10.000.00
$ 208,470.55
200.00
16.485.62
$ 7,986.61
12,057.00
1,266,oOO..CO
1.385,,00
$ 44,185091
;,p
427041
$3.144.064.03
$1, 631~'479 025
$ 225,156.17
$1,287,428.61
$3.144.064.03
Sales of Water
Private- Consumers
Railroads
Coun ty
City
Schools
Federal
Penalties
CITY OF SALINA. KANSAS
WATERWORKS DEPARTMENT
PROFIT AND LOSS STA~T
Year ended December 31. 1953
Total Water Sales
Add Accounts ReceiVable Adjustment
Less Refunds
Gross Receipts
Less
Operating Costs (Schedule 1)
Depreciation
Add
Interest Received and Miscellaneous
Net Income
$276,873019
2,451~5
.. 973~35
1,847.50
2,007085
129~15
,2,616073
$286,898082
1.100.88
$287,999~70
1.708058
$l25,019~40
18.768000
Exhibi t "B"
~; \
$~~86, 291012
~43. 787 ~/+O
$142,503072
2,1].8066
~44.622o.38
" ,~;:,\
~," \
Schedule "1"
arTY OF SALIN A, KANSAS
WATERWORKS DEPARTMENT
OPERATING OOSTS
Year 1952 Compared with Year 1953
Water Supply ExPense
Well and Pump Repairs
E1e ctric Power
Electrical Equipnent Repairs
Total Water SuI?Ply Expense
Production ExPense
Power' ,."" ,. ,.
SUperin tendence
Pumping Station Labor
]\leI
Misc..Supplies and Expenses
Repairs - Pumping Stations, Lines & Equipment
Chemicals
Repairs - Electrical Power
Lubricants
Total Production Expense
Distribution Expenses
Labor Moving Meters
Labor Meter Department
Repairs to Meters and Equipment
Distribution Stores
Distribution Trucks
Meter Service and Repairs
Distribution Services
Total Distribution Expense
Commercial and General ExPense
Salaries - Accounting and Collection
Salaries - Meter Reading and Delivery
Salaries - Administrative
Office Supplies and Expense
Printing
Insurance
Compensating and Sales Tax
Water Refund Expense
'fravel
Social Security
Supto and Engineer Salaries
Interest
Total Commercial and General Expense
Depreciation
Total Expenses
~
$ 156.27 $
12,729.91 i
1,032093
Increase
(Decrease}
$ 312.48
(6,124021.)
( 742.60)
$(6.554.33)
~2.2
" 468075
6~~)5~'l0C
290.33
$ 13.919.ll $ 7.364.78
$ ,6,363~66 $ 13,204028 $ 6,840.62
3,24S~70 (3,248.70)
10,931.90 11,505.00 573.10
" 108.23 108.48 025
1,ll8.15 7:~9 .07 ( 389.08)
344.55 1,691.75 Ij)347.20
4,206..93 2,282.54 (1, 924039}
312.52 384~64 72812
... 3J!~5 .00 345.00
$ 26.634.64 $ 30. 2~)0.76 $ 3.616.12
$ 3,406.75 b 5,015000 $ 1,608.25
;tp
8,963..45 3,491012 (5,472033)
15,069008 15,069..08
3,360000 (3,360.00)
1,9l2~52 1,771039 ( 141013)
71022 2,7050.38 2,634.16
5,93$079 (5,938.79)
$ 23.652073 $ 28.051097 $ 4.399.24
$ 10,303.50 $ 15,519.00 $ 5,215.50
9,885050 8,872050 (1,013.00)
5,690.00 (5,690.00)
2,657.87 3,738 e42 1,0800>55
3,509.86 3,600.00 90.14
1,300.00 490083 ( 809~17)
( 218030) 232004 450.34
0
566030 959.60 393.30
994042 1,079.90 85.48
5,670000 5,670.00
19,189060 19,189060
i 34.689015 ~24.662.74
$ 15.600000 $ 3.168.00
$114.495.63 $143.787040 $29.291.77
CITY OF SALINA. KANSAS
WATERWORKS DEPAR'll'JlENT
PLANTS AND PROPERTY ACOOUNTS
Compared Janua:ey 1. and December 31. 1953
12-31-53
$ . 30,V7 0~~8
1,ll.4,6960~)3
62,8380~7
124, 1.840~~8
55,569084
146,246~~)0
55,705008
$1.378.963.38 $1.589.517.68
Distribution
Structures and Manholes
Cast Iron Mains
Hydrants
Valves and Valve Boxes
Stand Pipe Re'aJ. Estate .
Meter Boxes and Accessories
Sunset Standpipe
1-1-53
$ 'it7, Zl'l ~28
999, 045 ~;;u..
6o,838~+7
106,184~28
55,569~84
130, 048 e70
Total Distribution
Water Supply
Real Estate
Pump Houses and Derricks
Wells
Well Pumps and Meters
F.low Lines
$ 3,747~50
18,996~66
61,68.3~63
35,163~27
47,824.04
$5,297.50
24,1540~)6
83,262034
35,163 ~~~7
47,824.04
Total Water Supply
$ 167.415010 $ 195.701071
Pumping Stations
Real Estate
Real Estate Improvements
Pump Houses and Stock
Cottage
Reservoir
Electrical Meters, Pumps, etc.
Venture Meters
Pipes and Piping
Water Softener Plant
$ 14,982.$6
3,580.40
l8,750.84
3,069~37
28,545~9
26,412~29
3,170043
15,186088
27,541025
$ 14, 982 oH6
3, 580 .i~O
18,750.84
3,069.37
28, 545 .i~9
30,257 ~~~8
6,1850.l~
15,186.88
28,~37077
Total Pumping Stations
$ 141,239081 $ 148,896o~~3
General Equipment
Garage and Store Buildings
Trucks and Compressors
Clllorinator
Laboratory Equipment
Furni ture
$ 2,282004
13,282.56
4,686040
1,269.02
12,614.66
$ 2,282.04
13~4910:>6
6,6860ilD
1,269.02
19,6640~)1
$ 34.134.68 $ 43. 393 o~~
$1.721.752.97 $1.977. 509 o~~
Total General Equipment
Total All Plants and Equipment
98
Schedule "2"
Increase
$ . 3,000000
ll5,651042
2,000.00
18,000.00
-
16,197080
55,705008
$210.554030
$ 1,550000
5,157.90
21,578071
$ 28.286:61
$
3,844099
3,015001
796052
$ ~?;g65'~~2
<i'
'ii'
209000
2,000000
7, 049 c>85
;tt; 9.258.85
$255.756028