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Audit - 1950 GITY OF SALIllA. KANSAS \ FINANC;: REPORT Cover1mt the ..Period frea JanuarY' ol. ol'1;U 0 .ueoemoer jol. 1950 D. 1i 0 Turner CERTIFIED .PUBLIC ACCOUNTANT 9ALJNA. KANSAS Exhibit It A" Exhibit liB- Exhibit "0- Exhibit .])It Exhibit "ED Exhibit "F* Exhibit .G" Exhibit "II" Exhibit DI" Exhibit ItJII Exhibit ..p Exhibit IlLit Exhibit ItM" Exhibit ltp Exhibit ,,()It Exhibit ".:pt Schedule Ill. CITY 0., ~AT.TlfA.. KANSAS !!flli! Page Hwabers Co_ents lwl9 SUJJDDar1 ~tement of ..ceipts, Disbursements, Transfers, and Balances of Cash and Investments 20 OoDlpar1soJl\'A~ Recei~_ witll Budiet 21 Statement _ of Expe11ditures C~Par8d with Appropriations 22 Cash in Cust~ of City Treasurer 23 Investments in Custody of City Treasurer 24-25 SUmmary and Reconciliation of Tax Roll for 1949 Showing Taxes Assessed and Colleoted by the County Treasurer and Uncolle oted Balances 26 Statement of Taxes Received from County Treasurer Showing Years of Assessment and Distribution to Funds on Basis of Assessment 27 Clerk of the City Court.. Statement of Receipts, Disbursements and Balances of Cash 28 Summary of Police Court Re cords 29 Summary of Records of City Building Inspector 30 Comparisons of Depository B ond.8 and Balances of Deposits 31 Fidelity Bonds in Force 32 Insurance in Force 33 Aocounts Receivable 34 Statement of Bonded Indebtedness 35 Statement Showing Balances and Changes in Temporary Note Indebtedness During 1950 36 Detail of Disbursements of Consolidated Funds - General Fund. Yl Schedule "l-A" Schedule "l-B" Schedule Itl...c" Schedule Itl-D1l Schedule Itl-1E" Schedule "l-r Schedule 1I1-G" Schedule "l-H1l Schedule Itl_IIt Schedule "1~ Schedule tl2" Schedule .2~" Schedule &2-1" ern: OF SALINA.. KANSAS 1 ! l! !d I (Contfd.) Page Numberl General Fund .. Detail of Receipts from Licenses, Fees, and Permits 38 Adm'nistrative and Finance 1)epa,rtment .. Detail lot Disbursements, General Fund 39 Oity court Dept. .. Detail of Disbursements, General Fund 40 Police Dept 0 - Detail of Disbursements, General Fund 41 Engineer~ Dept. ... Detail of Disbursements, General Fund 42 . ' , .~. .~i . ; , J4i1klnspection and Health Department... Detail of DisbUrsements, General lund 43 Legal l)ept.. .. Detail of Disbursements, General Fund 44 Building })apt. .. Detail of Disbursements, General Fund 45 Garbage and Rubbish Removal Department - Detail of Disbursements, General FUnd 46 Parking Meter Department .. Detail of Disbursements, Qeneral FuIId 47 Consolidated Funds .. statement of Receipts, Disbursements, andB~ces otO~h ~ Fire Dept. ... Detail of Disbursements, Consolidated Funds 49 Park Dept. .. DetaU of Disbursements, Consolidated Funds ;0 Schedule -2-B lit 2IfFark... S...hnm~ng Pools J'1md. .. Detail of Disbursements, Consolidated Fund' 51 Schedule "2..c" Schedule "2-J.>II Sohe4W.e"24- Schedule .2..~ SChedule .,. l' ,~.; street, Alley- andSe1l8r .. DetaUof Disbursements, Consolida ted J't'.nds 52 Sewage Disposal ... Detail ot 1)isbursement.,eonsolidated FundS . AirPort '';>>etau-ot .,')ia~l1tlJ,. :CotJSo1tdl~ct~ ; ,:.- .(\:'1"',,~;~,..:.:,~.,- '-,"'. ." :,.:.".,,; :' "; .,~: --f:'. , - ,.-, ,'_~, /-1': ,_.:~,_:i:;,;;. .> :,,~(,,~j.,:'- -;'~- -",- --~:' ;:':; ;':' :~-;:'-\.~',:,' :t-Jt~l--:'';':_; <'" "_ . . ' - - ;,' l(ater, Lig1it,Heat ,and flower - Detail of Disbursements Consolidated 'FundS ,'. . '. S:3 54 ss .ellorial.HM1.~... statement of lleoeipts.'llisbursements and. Balanoesot cash ' . 56 Schedule It 4 tt Schedule .. S- Schedule It&' Schedule -7"' Schedule ItSlt Schedule 1t9lt Schedule -10" CITY OF SALINA. KANSAS 1 B ~ ~ ! Oontfd. General Improvement Fund ... Reoeipts, Disbursements Hnd Balances ot Oash Cemetery Fund ... Receipts, Disbursements and Balances ot Cash Public Health Nursing Fund ... Receipts, Disbursements and Balances of Oash Band Fund ... Receipts, Disbursements and Balances of Cash L1braX'1 Fund ... Receipts, Disbursements and Balances of Cash Bindweed. Oontrol Fund .. Reoei,pts, Disbursements and Balances of Oash Trust and Agency Funds'" Receipts, Disbursements and Balances of Cash Page Numbers 57 58 59 60 61 62 63 Schedule ltl0-Alt Firements :Pension Fund .. Receipts, Disbursements and Balances of Cash 64 Schedule ltl0-B" Folice Relief and Pension Fund ... Receipts, Disbursements and. Balances of Oash 65 S.chedule -un Industrial :DevelopJlent Fund .. Receipts, Disbursements and Balances of Cash 66 Schedule lt12n Speoial Fund in Lieu of Bonds'" Receipts, Disbursements and Balanoes of Oash 67 Schedule '*13. BoDd and Interest Fund .... Receipts, Disbursements and B~ces of Cash 68 Schedule w1411 Waterworks Department Fond ... Reee1pts, Disbursements and Balances of Oash 69 ... 70 Schedule "19' Oonstruction Fund ... Receipts, Disbursements and Balances ~~ n Schedule -16- Br1dgeand StreetJlaCbil1erT, J"fldil\i .tU1d,~qtd~nt J'uDd ."," Reoeipts,Dis"U1"sements 8.11d Balances or Cash 72 Schedule "17" Clearing Accounts.. Reoeipts, Disbursements and Balances ot Oash 73 Schedule '*J.8'l Veterans Housing Pr03ect Fund .... Receipts, Disbursements and Balances of Cash 74 Schedule .1~ stores Account Fund .. Reoeipts, D1ebursements and Balances of Cash 75 , Schedule 1I2Qft Schedule .. 20...1.11 Schedule 1121" Schedule 1122" Schedule It 23" Exhibit "All Exhibit -B" Schedule "lit Schedule It 21t CITY OF SU.IlIA.. KANSAS ! .I l! i ! Conttd. Cash in Custody of City Treasurer and Reconciliatj:.on of Bank Balances ... December 31, 1950 Outstanding Checks ... December 31, 1950 Cash in the Oustody' of the Clerk of the Oi ty Court, - W. J. Broom ... December 31, 1950 Reconciliation of Fiscal Agency Accounts ... Outstal1ding Bonds and Interest Coupons Adjusting Journal Entries -Decamber31, 1950 WpERlORKS IEFARTMENT Comments Waterworks Dej;lartment Fund ... December 31, 1950 Profit and Loss statement ... Year Ended December .31, 1950 Operating Costs - Year Ended December 31, 1950 with ComParison with 1949 .Plant and Property Aocounts ... January 1, 1950 and December 31, 1950 Page lfumbers 76 77 .. 78 79 80 81 82 ... 86 87 sg 89 90 Salina, KanSi!lS May 15, 1951 To The Mayor and The Board of City Commissioners Se.11na, Kansas. Gentlemen: Fursuant 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, 1950 and now submit our r<aport thereon. A separate section at the back of this report presents . . oomments, exhibits and schedules covering the o:perating results of the Waterworks Department during the year under review. S.COPE OF THEAUDI'f The audit was performed in accordance with the general and specific requirements of the Minimum standard Audit Program. approved by the state Ilunicipal Aocounting Board, November 31, 1935, and as revised 1949, and included an e'r8ll1il'ation of. the _ records of all Cit:r Offices and Officers except the JIun10ipal Band Board., the JUbl1cLibrar;r Board and the Public Nursing Association, which Boards receiT8 Bloney appropriated by the Ci t1 but have exclusi va oontr()l over the disbursements of both the aDlOUUt. .appropriate~ toth~'b1".th__ '~tr.~oth.r_Bltm8:r1dd.cb the:r ma:r recei.... We 1I8re not authoriZed to audit their acti'91ties and no report is being rendered on them. 2 COMMENTS The following comments are presented for your information; SUMMARY STATEMENT OF RECEIPrS. DISBURSEMENTS.. TRANSFERS AND BALANCES OF CASH AND INVESTMENTS - EXHIBIT · A If This exhibit Sh01U8 fund balances at the begi nning 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 receipts and disbursements together with .the December .31, 19~O bank balances ~ . shown , in Exhibit .D". . ~'-' ,".. , ' The detail of increases and decreases in the Fund Investment Acoounts are given in Exhibit ilEa. COMPARISON OF ACTUAL RECEIPTS WITH BUOOET - EXHIBIT .D" ,. This exhibit presents a comparison of actual receipt,s with the anticipated receipts for each fund together with amounts of excess or deficiency in receipts as compared with the budget. Actual receipts were less than anticipated receipts by t17,S84.76. STATEMENT OF EXPENDITURES /dID EN<JJJBEIWICESOOMP~ WITH APPROPRIATIONS AND UNENcmmERED CASH BALANQEP , ;' -.. ,.....'-.. AT ClDSE OF YEAR - EXHIBIT .. C. , _,. .... ...':.... .., .. ,:".: ','- - " " .'.;.. ,- c', :"", .. ,",', c',' ,"-": ' _ '.:",:<,'I:.:'-1'..;.':-'-'.'L :.... ," :,i" this statement se~s...~o:t~ t~e" ~~~~ents charged against.each fund and comParison with the 19S0 Budget .figures. SafEJJULES 1 T019n;.CIJJ~IVE 'lhese schedules set forth the detailed receipts, Bu~~ ~ge8 and beginning and. ending .btU.anC)8sbr ~d~...t;t>~.~~.:l!er_~!~f_.\e>.,,,,~,> " " ',' ,',",' , "...',.... < .. ."_.. >'~:'" "'.,,;' _; , ,.'. . '. '. '. _.' . -.. ,., __ .... :: '.~' . - <>-'f"','-!','<""".'",", ",,' . .. ..' ."- . oomparison of aotual Receipts and Budget charges .,dth J3u.dgetaryamouI).ts is . - -' ,. , . . " ,,', ',' . ,;..' ...-~ ,'. - "'-" '.> shown tor all funds included in the Budget. 3 Salaries paid to officers and regular employees during the year 1950 were found to be in accordance with the raWs specified by Ord1nanC9s and the limitations prescribed by the Statutes. CONSOLIDATED FUND - SCHEDUIE "I" Disbursements of the General Fund increased by $37,0.58.36. The 1950 Consolidated Fund receipts were not c1a,sitied under the Tarious departments used in 1950. In add! tion to including the General Fund Departments, the Fire; Park; Street; A.lley and Sewer; Sewage Disposal; Airport; and Water, Light, Beat and Power were included in the .Consolidated Funds-. The follning summary compares the various Consolidated Fun4 departmental Disbursements for the 1950 with those tor the preoeed1ng year. . B~t Ohar~t 1949 1950 Increase , ",(DeCrease) Consolidated Funds General lunda Administrative and Finance City Court Department Police Department Building Department Engineering Department JIilk Inspection Health Dept. Legal Department' Parking Meter Department Garbage and' Rubbish Removal-Dept. fotal General Funds Sewage Dieposal JUnd fire J)epe.rtaent Park Department Water, Light, Beat Ie Fower Fund Airport Fund Street, Alley and. Sewer Fund 'fotal . . 43,699.43 6, 91S ~S9. 84,034~6& . 4'. 0IY110 , 77 I . , 17,564.52 10,741~25 5,666~72 h26,898.27 82~ ~i!,20 " "'28.3,~',' .06 17j249~33 . '91,f87 ~82 "36,96S~U 2$,861~87 ,,~8038 .5~~:~;:; . 39,690.55 6,840.69 81,493.32 4,"'09~35 20,539.23 9,485.S4 6,168~7 13, Q.44~9 ~~166;66 1246' 'lYf .70 ~60~ 8l,341~3 42,593~OO 25/635~S , ., . 3,812~3S 14~:~:ii '. "', ,"::': . ,{' ,,':\;'/, ':'f;'):;~:(::" $ 4,008.88 75.20 2,543..36 2af'l.7S (2,9'14.71) 1,2;;~71 (;ol~S) 13,854.08 18;,gj.;t ..i:n<~ '~" ' . " ,:n ~'6fHt'~ ,,' )1,"~~71W .....~O, .~O"J' "i!IJ. ',' ,~. ,.V7 "'( 11:. 'LlV9 :cJft) " j#,w:.1~7 3,226.62 .( 53' ~97) ti 86(F~ J ,:~,; ~ '\, " < ",,'tl'lO. 4 During the year the City collected $33,573.99 from :licenses, fees and permits, an increase of $308066 over the amount collected in 19490 Schedule "l-A" presents the classification of thevsrious fees, licenses and permits and compares them to the budgetary estimateso Franchise Ordinances in effect during the year were examined. In each case receipts were fOW1d to be in accordance with the ordinances and franchise agreements. The amount due from the lansas Power .and Light Company for the last nine months of 1950 amounting to $8,499-49 for Gas and $25,001.47 for Electric Franchise were received by the City in April 1951. This receivable is shown in Exhibit .H.... Folice Oourt Fines and Forf'ei tures in the amount of' $27,439,.28 were imposed during the yearo This represents a decrease of' $6,471072 under the preceeding yearo A statement prepared from the Folice Court records is -", submitted in Exhibit DIU, all but $1,851000 of 1950, fines we:re settled during the year. Distribution of the Cigarette Tax was cheeked in the county Clerk's I-ecords. 6igarette Tax Distributions in the amount of' $6,979.90 have not been drawn. Liquor Enforcement Tax in amount of $3,232091 rems,jLned in Count.r Treasurers hands.. Receipts of City Court costs and !e~S'amOlm~d. t() ..3,466.77 and were traced to the records of'the Cit.r Court as 'j;hown in :bhibitWHu. , -., . '. *~. ~" . ,OOBSOLIDAfEp J'{JND~ARTBNTAL.. D~NTS The det.ailed depa,rtmental expenses are compared with the budget estimates in the schedules Dl-B" to "2-0.'. All }la1JIlentswere~r~cedto 'the; re~te<l ~rr.~~.. '~f)~~0% .in number and over 50% in amount of' the disbursements were compared 1fiththe vouchers. Ho irre~ar1ties 1I8re :round. FIRE DEPARTJIENTlUJiD.- SCBEWIE .2-". 10 attempt was ~de to make any rec1aesiticat~onof' the items charged to aateria1sand fiJ1,1pI>l:1e.-. JothiDg lfOrtlIT of' c~~t! .;traS . ~.~overed. \,....;..-'i.'.:.-. ;-.,;-".' 5 PARKDEP~..P'UND ...SCHEDUIE .'"U. Schedules .boB....I. and.1l2wB-2" show the detail of disbursements for the Swi1l\Jling Pools and is cOIlPaNd in. totals with the preeeec1iDg year as tollowsl Disbursements 1950 . .....-.,'... i", . .4.632.<17 Increase (Decreased) $4.629 ".47 $2.60 .. ~ORIAL HA U. FUND .... SCHEDULE It 3" A compariso~ of th~ 19SORental ~ Conoess1;on r.eoeipts with ,those ot , . 1949 is shown below: 1950 Rente.land Concession 1949 Rental and Concession -A:O Decrease trom 19f9 .5,33'.5, 6.616.01 ~1.280.46 GENERAL ll11'ROVEMENTS FUND .... SOHEooIE "4" The income trom this Fund COnsiBt~ mainly ot ~s jncluding .Ad VaJ.orem and Special Assessments for Weed cutting. ill Tax Rec:eipts were confirmed by inspection of Salina.. Countyt s records. OEIE~ FUND - SCHEOOp;: .," Verification ot Lot an(t. Space Sales was made from the Deed Stubs and checked to the ~ceipts.~cor:d. The Burial~4i~rd was eYffm1ftAd. . , All Tral1sacti0D8 appeared to be in0r4~r.. POBLIC ~WBSIJG ,JUllD w SOBEDULE ,,(,It JJJ. receipts in this ~ are from Taxes, and ~ disbursements were made to the SaliDa Publ1cle"Ith tursing Association. ":X>:'.~{..i." ..... .'. .... ..,: . ,AID',,",," aOH.mJ~'.7't. .Ii....'> ."J~'." ....:. u. . ......;:.....:...., . Taxes are theoDl7 l"8ceipts recorded in this fund and all disbursements are made to the~IM.UDic:lpe.1 Band Board. 6 r.T8RARY, JVND ... S,OHEDUD; -8'1 Taxes comprised the only receipts to this fund and all disbursements were made to the Free Publio Library Board of Salina, Kansas. BINDNEED CONTROL ;rom> .. SCHEDUIE -9" All Transactions in this fund appeared to be in order. TRUST ~ AGiNG! J.iUBm..a~J;lJIE -1Qtt Statements of receipts, disbursements and balanoes of cash for all Trust and Agenoy lUnds are included separately under the above schedule. Supporting Schedules -1o-A- and "10-a3- 881:; forth ooaparison of Cash Receipts and Disbursements with Budget Estimates ff?:r:' the liremen' 8 Pension Fund and the Policemen's Relief and PetlSion Fund respectively. During 1950 the Firemen's Relief Fund received PaYJ1l8nts to I.nsurance RefUnds in the amount of $5,986.94 for the year 1950, an increase over 1949 of $470.18. The classification of the various receipts and disbursements of the Trust and Agency Funds is set forth in a self-explanatory manner and it 1. felt no further oomments thereon are needed. Particular attention is called to the fact that the balance of the 'folice Relief and Pension Fund as shown on Schedule -lo-A." is ever $10,000.00 in a amal1 amount. 'IJIJJS:rilT u. DEVE~HmWJUIJ>"'" 8~~ '~.lJ.!I .... ,....._ . """,-. ',' "--, .,..'...... ,','........'._'. -.,'" """ I.': . ",""," J.1l "ce1pts were trom Back faDS and authorized .disbursement. in the amount of .3,528.05 were lllade dur1ng 1950. ~CIlllUlD ...Dl T.tEU.~~,BO~ .... ,~~,.~- ."', : .", .:-.>-- ..-:.,'\....-. ,....::.~_~_. .,,-,:..,-,,:.:.,:,...-.-.~-,..-. . ,':':;', ..,'~ ...".....,",...,...:'i '..'....,-.-'..' : '1h1s .~ lIaBcre-.te4. .In. 194~.;tht)1e Par~8f1' of leqfJJgeurrentl7 tor the City's Share of Improvements. _de ~tead ot 1ssueing bonds therefor. Ifo LeV waBaade for19SO. All receipts were trOll ~e11nquellt Ad Valorem faDS and disbursement of all money in the fund was lIlade to 'the 'Ia'terDepsr1aen't in part papent of a Temporary .C:>>~. 7 BOlD AND INTERE8; FUliP .. a<EEDtJ~ -13" Receipts of this J'und include Ad Valorem Taxes levied for the payment and principal and interest as general bond issues and. for the payment of principal and interest on the Ci tyf s share of Special Improvement Bond Issues.. The proceeds of special assesoent taxes assessed against property owners for the retirement of principal and payment of interest on bonds issued to tin~ 01lll8rf 8 share of the cost of special improvements are also included in the receipts of this tund.. WATERWORlS J)EPARTMENT .. SCHEDULE "ll" This schedule shows a summary of the receipt, and disbursements of the Waterworks Department, which cleared through the City Treasurer during the year. The balance shown at the end. of the year consists of cash only and does not include investments owned by the Waterworks DePartment. These Investments are listed in detail on Exhibit "E"'. Ad~~ional comments, exhibits and schedules pertaining entirely to the Waterworks Department are submitted in a separate section at the back of this report. It should be noted that collections by the Waterworks Department on December 31, 1950 amounting to 1344.65 is not retleeted. in this tun.d or on arrr. of ~e othe,r !'w1d records at the close of the year. ~h. ~8h Fund of .700.00 1Il&1ntained 1s now shown in the City Clerkts Re~rd8. A 8UlJIIIary of the Waterworks Depe.rtm.ent's cash and investments at December 31, 1950 is shown below: Cash in Water Retundl.ccOWlt ee;iih'in "'the'ea8tOcl7,.~tth.'~C1t7 'T:Nasurer'.',oeDe . . Innstments in theaustoq ottheG1tyTrtla.8UNr Cash tund maintained irtthe Waterworks '1)e~nt Office ...~, )Q$.8S " '.':82)fJ'J3.76 222,'28444 700~OO ,.'Co' ., Total Cash and Investments ~326.74J..o5 8 COISTRUCl'ION FUND - SamOOIE 1l15" The Various Oonstruction Projects accounts are grouped 1rmder this schedule and the receipts, disbursements and balances of each construction project account as well as the total receipts, disbursements and balances ot all construction projeot accounts are shown therein. BRIDGE OR STREEr Bun.DING MACHINERY AND EQUIPJIENT FOND - SCHEDUlE 816- No transfers were Ilade to this f"und during 1950 and $1,430.00 was spent for Machinery. CLEARIlIl AOOQUftS "SCHEDUIE 817" A Grouping Fund for all collection account., labeled -Clearing" was established. Income and Sales Tax Collections, Bond DepositsJ. and. Receipts received in advance, are all included under this category, See Schedule "171'. CASH IN THE CUSTODY OF. THE .CITY TREASURER -EXH~IT. "l{" Under this Exhibit is shown a sWllllla17 statement of the T.reasurer!. . . . . . Cash Balance at the begint'il'lg of the year, the receipts and disbursements clearing the treasurer's Bank Accounts during the year, and the Treasurerfs Cash Balance at the close of the ,...ar~ Schedule .20" shows the reconcU1aUon .r the Bank Balances I . . -" '''.- - " l..:...- ..-:. ~. ,.....-.. -.'0,. '.--'-" oontirMcl to us by thecl.posito~.s with ~~08Ilber Jl,-19~ ~~ctJ~ on the Treasurer's books. .l list of the Outs~8ing Checks at that date, is set forth in Schedule -2Q..J.-. In aooordan~ with_ theGO..t~~!~~~,_:UteCi~r~'.~.~olt' , - ,. .t.' '-; - -,'-:,,-,: _ ,_,.,.."::.;.:..:' ", ___....c~ ;t~.'->"- c-,.1,- '';.' . ..;-. ',.,.' -,,-.. .".. ,-"" and Records were not close" untU ate" da7s~r theo].Ct8e ot the:rear in order that all receipts and disbursements appliCable to the year 1950_ Ilight be enterecl. ,The 1951 deposits shown on th1.w ~conc1llatiOB (&ohe4ule -20") oonsistecl of collections applicable to the year 1950., 9 INVESTMENTS IN roSTODY OF THE CITY TR&ASURER - EXHIBIT lIE" This Exhibit sets forth a complete description of the investments in the Custody of the Oity Treasurer as at the begin7);ng and closing dates of the audit period together with details of the change in investments during the period. Investments in the custody of the Treasurer on AprU 18, 19S1 were verified by inspection and changes therein during the period froJl'l Decem.ber 31, 1950 to Apri118, 1951 were received by us. _ Interest Ooupons on Bonds were proper11 accounted for and the inoome trom investments collected duriD'gthe periOd was traced into the reoords of cash receivedo TAXES The Ci tyf s share of the 1949 taXes colle cted by the County Treasurer was traced into the various city of Salina 1950 Fund Tax Accounts maintained on the records of the Salina County Treasurer. From the records maintained by the County Treasurer and without a detailed eY~m; nation, it appeared that the County had distributed to the City its share of 1949 TaX Lev,y Oollections together with Collections during the year on Taxes Assessed in prior periods, and that these distributions -'1'9 _de to the Ci t1 on the ba~is of the tax levies for the rears, in which the collected Taxes wre leviedo It 'was determined tha\the Cit)'cred1ted - - . _..- - ..', . receipts trom the County Treasurer to the City J'u.nds on the ._basis. The County Treasurert. allocations on Sales Tax residue to 'the City appea.redto be in a~o~oe"j:I;~.the IJt~:tu.""8. 10 SUMMARY AND REOONCILIATION OF 1949 TAX ROLL SHOi'lOO TAXES ASSESSED ~ QgLLEaI'ED BY THE COUNTY.':fRUSURER ~ UNCOLLECTED BAT..U~OES - EXHIBIT .F. This exhibit sets forth the original tax roll applicable to the City of Salina, as certified by the County Clerk to the~tate Tax Gommission, is adjusted tor additions" to the tax roll, taxes' ref'un4ed by the Count,., and tiB.X88 remitted to the Cit,., for the pn-pose of developing the amounts of 1949 taDs assessed but not collected by. the Cityo STATEMENT OF TAXES ~ogIVED FROM THE OOUNTY TREASURER SHOIfDG YEAR OF ~N't ..plDD:r.muBUTION TO lUHLB ON BASIS OF ASSESSMENT - ~IBIT -0" This statement shows the total amount or taxes received lby the City during the year 1950 and the years in which such taxes were levied b,. the City. The allocations to the City Funds is based on the tax lev;y :for the years in which the collected taxes were levied. Included in this exhibit is an analysis ot delinquent, current, tangible and intangible taxes received. The individual fund statements ot receipts, disbursements and balances ot cash tor taX levying funds, .chedules -1- to 813", inclusive, shows the totalld Valorem. Taxes received b,. ea.chts,x levying taDd. . '. ''''''''>~''.'.:.. >~j',,~, . -! ....' ,'.... 'r ,. .;'f~ 0' RECEIPl'S AND DISB~N!S OF CITY: ..'~. AND. ..9J:ft~AmrRRR . - , - , .. " ' . ~.... . -, <:-. ReceiPiiSJ the City Clerk a~ D~reetor ot finanoe and J)epllty. are the principal colleot~ " f1nd aceount~~t~cers"; ..~. iWIl8?r. ca~b.~cca.~~~'. .~~.~... taxes and in- frequent collections rece1ve~ d1reC~~b7 .thedty'i';'~~~r~ ~~.d :tlrst by the C1t,.C1erko !he City Clerk and e1t,. ""asurer are provided with stvadePd - . - -. . . '. .. - ..~ . - . ~~ -,' "'. ' -'. . --. - -'. - - triplicate receipt forms numbere.d b,...:f;hEt.P1"~ter and a "<:\Iip\ 1s:1s8U8d for .eaeh individual oollection made b,. tbesootfi.Cft'a. the City Clerk deposits colleotions - '. . -. - . - - ....... -'. llade through his oUice on the anrage of eT817two or three days, and a test 11 check of his records indicate that his collections were made intac't and promptly. The City Treasurer reports each of his collections sepa,r,ately to the Clerk and such collections are recorded on the Clerk' 6 cash reoeipts record. the City Clerk's records, indicated that the City Treasurer had promptly deposited all sums of money coming into his hands. ])uplicateof receipts issued during the audit period by the City Clerk and City Treasurer were traced into the Clerk's record of cash received and the mathematical accuracy of that record was verified. The audito.r scrutinized the f'und classification of the receipts as shown on the Clerk's cash record, for -verification of fund distribution and the classification of receipts within the funds was test...checkedo Monthly totals 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. tha1i record was tested as to accuracy of totals. Records of licenses issued and other available evidence of cash received were also traced into the Clerkts cash book. The collec1;,ions of the City Clerk were traced into the Treasurer's Bank AccOWlts; Collections of the Treasurer were also traced into his various bank accountS. The three local banks were approved all depositories by the Governing body on June 19th., 1933. 10 cash wason h;and !nthe . ettlceot the City Clerk at ,lanuary 1, 1951 since all cash rece~~~ was depOsite~~taot. J.lf 1:9j1 dePO~~ts :&ppl1cab1e to the year 1950 were entered on the books as .fi.t December 31, 19JO. Certain collections, made. in 19JO we~ applicable to the year 1951 and are shown in a separate .flm4 . -u.d 19j1 1'8,CIliptsP6;4. .~ advancse, ..8J1d arelnclu4ed in __-._,(-: _~:. "': ~<,_""', .-,~ . , -., ,''';' _:', t. . !,j "."",_"_~ (.~l:'_:'f,'_. .:_:;:::_;i," :':'-:': :::',_.'~' ,:,' ,'; ,_' ..; :.: ',~,;'_: ,'>: /. t ,;".(...;;.- -;:. .:\'_o,__~:'.:' , '-.-, : <,:. --"..,~ -: ,'~':' f ., ,",,: -;,- ':- . · Clearing Accounts.. ~sbursement8' Approximately 15. ot the . claim vou~ers pal~ during the year were e'7P"'Wd and test c1?-ecks of })081;1DgSand, extensioDa -.ere ma4e~ .Claim Vouchers were traced into the Clerkts. warrant registers, and the tund 12 distributions were all checked to the Ledger Sheets. The mathematical accuracy of the City Clerkl s warrant registers were proven and the fund totals of each apprcpriation ordinance were traced into the fund ledgero l?ostings were test.. che eked from the Clerkl s warrant register to the disbursements analysis re oord and that record was all cheeked for accuracy of totals. The City uses a warrant tp for making disbursements, wh.ich becomes a cheek on being signed by the City Treasurer. The Treasurer uses a rubber stamp raoeimilie of his signature for this purpose. All cheeks cancellecl during the year were 8<J:8m"ned and traced to the appropriationord!rianoerecord. . . -,'.. ~ ... Fund Lede:era The City maintains separate t\md acoounts to.r the cash and investments of each City Fundo l'ostings to the Fund Ledger were traced from their course into the Fund Ledger, and the Mathematical accuracy of the Ledger was proven. Fund Ledger Balances were compa.ted and a total balance was abstracted from that record. Treasurerr s Recordsl The Treasurer's record of cheeks issued, :anddeposits made, and bank balances is maintained by a bookkeeper in the office ot the City Clerk, as a duplicate of the City Clark1e reoord. ClERK OJ' THE CITY .COUR't ~A!EMEllr OF DECEMa. DISBlJlISEJIENTS ~.. B~~~F. ~ ..... EXHmIL~]J!' ,_ _. . ""~""_ _.........:-... ,c', ,'.;:..,,~;-.- -",-;<:,:'-<~,',,;"',"';--,,'" -.._.'~ "j this exhibit sets forth the cash balances in the cnstody ot the Clerk .-~ ;"";:_~"::',~:J~_",~_;_<::{;';'f_,'~:'l:;<'-'-:'_:-. ~.~,'.~,.- ..... of the City Court, at \he b.~nni~ and end or the audit period together with receipts and disbursements during the fear 1950. 'fhese ~s were taken from the reoords of theC~erk of the 9itY:.C~. . .~ J. eollp&#'O~O~ tees .~~~~.a11d~sh~~~l\~~_~ otDe~r )1, 19SO, is shown at the toot of the statement. A list of the individual caee balances are not set t~rth in th1s report., since it is _a part of the C].erkfs perJll8.!l8nt records, and was ....rified to the ease Ledgers. ReconcU1ation of the Clerk. of the Cit1 Cou.rt.cash balan.8 at the 13 Farmerr 8 National Bank, Salina, Kansas, is shown on Schedule "nil. Gancelled checks were examined for signature and. endorsement. The Clerk of the City Court maintains a reoord of cash received and disbursed, a ledger of cases and monthly reconciliation of case balances with the cash balances. Verification was made by comparison of cancelled checks with disbursements as recorded, by proof of m.onthly Postings by addition, by comparison of duplicate receipts to the receipt record, and comparison of such totals with amounts recorded and by test-check of individual it.ems to the amount recorded, by verification from the records or reports of Cit" and County Officials as to amounts .shown paid to them, by test-checking of iteulS ot receipts and disbursements to the Dockets and to the Case Ledgers.. The Detail of Case Balances shows $6.64 less total than the amount of cash on hand. POLICE COURT FINES AND FORFE~ A Police Sergeant acts as collections officer for the Judge of the Police Court. Entries on the Police blotter show the amount of the Appearance Bond. deposited; fine imposed or otJxer deposition of the case; tine collected 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 all except still traffic violations, 1Ihich are entered in total each. day. These totals were test-checked by addition of tic1tetS. \,...1 fiDes workout parole, d1sn1ssale-d4.ence, ,,~ .~A"OTC*:r ,,'\;~':\h.',~01.i'qe.lu4ge , _ .' " .~.. . .C'..: .,.......'., .q;,.~~,;':~.~'t,.t?:..'L.'1:';,:!t:c,?;,;':':.:-.c.'.:?..;:"};:~\T0"~~;':' .,\' ." . who recono1les the cash s.nd other i~e1llS with his doCket recorda and 'Prepares an anal18is . thereof which he ~~8 to, the City Clerk together with 'the eaesb. received. still Traffio Fines are turned.GV8r dailY. The analysis of finea 1Japosed tor the year19SO, aa prepared and submitted br t.he roUll8 Ile~nt to .ti>e C1.~.~~ ..~ ~4,~~~;.~;!.~;.....; < .,' p',' .: .' . _,' ',' . .,~, >,., .,' c'-' ._,- . ;'..,.~."'~ . ", ',,' '-'.;."'.~". "~': ,-': ~..., ::.;....,.;': reo: .,' .:";.'.:. .,:. ',' -"'. :, '. .~.- ---""':","._';, '. p-. ,j'",.", ; ,-,~,,';>:'" '- ,". .::.', '-' ; ',--' .....'. ,- ':""',' 14 in that there was in this report $60.00 in prior year tine workou'ts 'were charged as cash. Quarterly reports filed were correcto The cash analysis of cash received by the Police Department was, likewise, found correct as submitted. The City Clerk's Office through error credited 1950 collections with $14.00 turned in for January 1 and 2 collections. This has been adjusted in this report and on the Clerk's books. ~A.RY OF POLICli: COURT RECORDS ... EXHIBIT "lit This exhibit shows the January 1, and December 31, 1950 balances of uncollected fines by the following years... 1946, 1947, 1948 and 1949, together with the 1950 collections, paroles, workouts and dismissals tor 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 Ci'~y 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 Blott~:lr was proven and compared with the Page analysis for each month. Tests of monthly fines and collections was made for the year 1950 from the Blotter and compared with these "ported to the City Clerk and City Manager. SUWURY OF THE RECORDS OF ~THE CITY BUILDING INSlECTOR ..EIHIBITItJU fh~8 e:Jbib~t. shows a c1ass~icaUon Ot.:the ~8ctlOns 1B8,~ . by the buUdirJg Inspector ~ogeth6r with 1ihere~~tance~ 5iade to ~eCiv 'Clerk during the period from Ja.nua.t7 1, to December 31, 1950. Cash received from. the collection of tees and issuance ot pertBits as sh01l'Il by the duplicate receipts, were traced into i;he Register of~lJ.ecti011l :' ' . . _,_,'~:': __,,:.._~.; ,j:/,. " ";",:',) :'..-::"_',.:: ;' ~;'::_,:~ :;~~.1 ;':., ,~-"~-/':"~':'.:',.;.",:, ~::~-;' ' ,:.~: -'.'.:. ':,:'/:;'1 ,__:<~~ :?:<~; \';:.:~ ::L!\'i::U},/ L;}.:.:.','::;i!/l,.5;.'....;, _:;;,~ ...'- - . ,11, . -S1iitained in the BuUdingInepactorfs Office, andrr~ thfl~ Register to the 1Il0n~ ". " " ....... -- .. .. . reports andre1ll1ttances to the City Clerk. _Fees _ cha1"g.sap~~ to be in accordance with the rates set by ordinances-. Pll'lJDb.ir1g... Inept. otion Recei~ Ho. 11206 , . .____ n' _ , ' .- - - in aaount of $2.00 .8 entered on the Journal and remitted tor in 'the amount ot 12.50. 15 CQJ4PARISON OF DEPOSITORY BONDS AND BAT.A.NCES OF DEFOSIT .. EXHD3IT ilK" Ifhis statement compares the balances on deposit as at December 31, 1950 with the amounts of depository bonds pledged by the banks as collat'eral to assure the payment of these deposits. The local banks have pledged United states Government or Kansas Municipal Bonds as oollateral for deposit of publio moneys. The Govern!Dg Body does not approve depesitory bonds a8 required under section 13-2107 or 1943 s.upplement. It was ascertained that depos:ttory bond. pledged by banks did adequately secure the deposits as at December 31, 1950, and it appeared that deposits were adequately secured at all times during the yeer. All depository bonds were confirmed by oorrespondence with banks holding some tor safekeeping. FIDELITI BONt6 IN FORCE .. EXHIBIT It V Fidelity Bonds in Force as of December 31, 1950. as detailed undor the exhibit were inspecrt.ed and checked to the statues and 1948 reviseCiL ordinances to determine that such bonds meet statutory requirements as to type, amount and approval. All Fidelity Bonds except those of the Clerk of thEl City court and the Marshall of the City Court are in custody ot th~ city Clerk and Director of Finance" The bonds of the Clerk of th~ 01 ty Oourt and the Marshall ot the OityqCOllrt are j"n custody ot the count1~:k,asis provided 1'or under 2~1420 . " . . . '.", ":. ". .;_......:.,.. ..;",,~, '0"... r.' :..:..0-',.,:.; -aDd 20-204 and. 205 00 E. 19350 \ The bondS otthe Clerh or theCi1i:r. '.~ -and . '" .>>'~--' ...~.,-...,-~.~'~'~, "j -~. . ,.;-' ~;-,- - . ' ' ,. ,-" ,.,' - .:: . . ' . .. .,.; . ~ :.., the Marshall of the Cit1 court are cirawn in favor of the state of KaDsas rather than in favor or the City of Salina. All other t1delitybond,s were drawn in taTOr. of~he. .~~1_()f S&~...,;~~4J.,l1ab_~yot ,~ty~o~~~e~,o.n~J1d.el;t1, , ....:'..,,,. <, .';.," "':';'" .L", ':'., :<' ,;., """':';:\'."'::""":"""">"",:v'i"7;n',,(';nt~'\',.';o'i":'Y bonds was cont1riDed b1 eorresp()ndenQll) with _ th~Ho~otti~ ,o~ ~.~\)' OOJ11pe.ri1es, ancl it as ascertained that each ot these cQmpa~s was authorized to do business in the 8tate ot Kansas. ~(Z IN ~C& ... ~mrr. .. this exhibit presents a .eumma1'7 statemen~. Qt the,I~ . ~wr~ . .on .' ..,...... :,.,.,.,.:.".\!"X:.;;:/i<;",;,"';'!\<,;("i""',t, "',"';:,'.~O::' 16 the various properties owned by the City together with the type of Insurance thereon. Policies are issued, in most instances, to cover a period of either three or five years. The properties listed under the heading of City Buildings and Properties with a total coverage of $160,590000 are insured by a group of 19 companies with each poliC3 having a ninety p&reent co-insurance clause. ,~ .' ' The >>emorial Hall Building and contents are insured by a group of 25 companies for $221,000.00. Bach of the policies in this group contains a ninety percent co-insurance clause. Airport and Sewage Building Policies carry 80% Co-insurance. Insurance coverage on other properties not included in the, abo-ye groups and other types of protection are listed under separatel1'. Insurance ooverage pertaining to the waterworks department is shown separate1.'9" on a schedule in the latter Part of this report also. It was determined that all insumnee comPanies witing iw:nu-anC8 on the City's property were authorized to do business in the S,tate of Kansas. ACCOUNTS RECEIVABLE -mtIBrl aN'!, Amounts due to the various :funds of the City as at December 31, 1950 as determined by our exa:minAtion are shown on this e:xhibit. No independent " ver1tication was made nth debtors. fhis exhibit does not include 1l1DPJ.id taxes. .cootnllS P~~IE ,.,\..>...,..;,- " .0 separate schedule has been presented of aooounts pqable as they are . . ~ > - ,- - -', ,,' . alassified bytunds under Exhibit BAa. The amaunts 1n.o1uded as liabilIties were , ' ' determined from inspection oftherecordB. _int..1,ned by. tbeCii;7 ClerkfsOftlce. .j .:. ',' ,_-- :.,,:;,'.,:,' . ,'" ,_:. :'::_\':. ,.-: :.".>..,~;;;,.:,/,;_~",.>'f~;I~J~'" ~t<,:,~:'.~'_';;''''_< :';~~'t'i~~-./"'-'.':'=-;~'~;\-~:":""-:';;~:' 'l;"~:';,:.:',::-:~"'.;.~t:,,-;":~'::~:.i:,:,;,,~..~J}..';:r-,~,;,it , . .' ,rAfDENTO-F BD.NlJED DIDRB~N.ESS ...., ~~;...~ This statement presents, indetaU, .'the~~d iDd.bte~..8 ..,1.' the City of &l1na, at December 31,1949 and. December 31, 1950 toItiber JdtllLbonds issued - , . .- ",:. -', ~ ,:, .. .^,:,-, ,,<:.,~,-,,--,,--,,--':~""-"~':~' . .. -. '" ,-,,---', ,', ' . ~ ,. and ret.ired during 1950. Thefo119w111g;lsa ..~ol'aGl'id..d Indebtedn8s. , ,., ""'4'-"-"- .~'~-," ,~''l',:.",,'~ ':"-' ,..~... ~-".' ,--,,~~-,:'"-';"'-";":~" -' .~.s1f'1ea a8 to t1P8 OfB~~~ffJ.~.i~~..~~?:,~~:,~~~~,~:~:~~1;,; ,_'? _, : ,')_" ': ",' _ :. "..,'(j '._< :,. :, _l~:' I~;''':' ~~: ,~;;","-'<:~':-:"'t~~'j"~;~~''7' '::"::'I-'.,i'>',;:"~ .~..',:';'-~'-';i-.',:' ."''-''-0 ", ",:,.,0/' ':~"J, ",I"i'_"":"',"':'.'" "_:'ll?:,'-)(' ~"';,;.. (; 17 Totals Outstanding December 31. 1949 $ 791,000.00 683,094.86 $1,474,094.86 1950 Issued Retired . . 94,OOO.~) 94,12$.63 75,322.~S $94,128.63 il69,322.5b Outstanding December 31. 1950 . 697,000.00 701,901.43 $1,398,901.43 General Bonds Special Improvements Bonds Year GenGral Special Gra:nd. .Jm! B ondtl, Bonds 1'ot~ 1951 $ 87,000.00 $112,422.80 $199,422.80 1952 86,000.00 132,978.63 218,978.63 1953 86,000.00 114, 200.00 200~ 200.00 1954 86,000.00 114,200000 200,200.00 1955 86,000.00 f/l,700.00 157,700.00 1956 86,000~00 46,100.00 132,700~00 1957 86,000.00 43,700.00 129,700~00 1958 79,000.00 ~JOOO.OO l2l,000.00 1959 15.00000024~OOO.00; ...39.000.0,0 L697,OOOoOQ $701. 901 J.3 Jll398.901043 _, "~f><",',""c\\:""'- General Bonds amounting to $697,000 .00 and the Spa cial b.provemant Bonds amounting to $701,901.43 were outstanding at December 31, 195:0. Their waa no Water Department Bonds outsta.nding a.t December 31, 1950. The following schedule shows the Bonded Indebtedness outfltanding, at the close of ea.ch of the last ten years. Bonded Indebtedness December 31, 19U . 703,266.26 1942 '-'564; 990';09 1943 429i7S~.OO 1944.'309i892'.3S 1945 233i933~28 1946 2~O,633;86 1947 '705,9J9~15 19") 102f1014~. 4U , .~, .., 1949 1;474,,~~ . .~'~.? ...... if'-".... ';<\Yl.~~l;i..:~~:"".\,/: ,REOONCILI!\TJON · 6F !HE ~()F.~/1j~'fI.s9AL .' ,.,_,:,.-:J:."i,_:l~'..''-./' '~'" ' The balance shows as unpaid De~JIlber '1, 1.'50 has.. been oonf'1rmed by the State Accountant. Cance~8d bonds ,and eOllpons paid by the Fiscal AlJee~ 4uring the rear 19,0 werecaretuU7.~e.m1nA4and,cb...4 aga1nst'~e b~~~ra.,aDd < .f ':;-, ,',: -r."- ~:~'/:~'.,c; )":~';~ i :;,':.)~l'''~:~ ~;~<:;,,:~'\~,';'/~:i: {'~~~'.~~'<i;:J::;':~\~:;-~ /:;,;:.~;' ,.~.~~.<:~~.).,~ 'i:~.t:~W'~f".2;' ;'~,,;'::'i'j~~'F:,',~ :\' '.; ':;'.;(\~~:~:j:,~:_:;~'i~L~":;il:,;-;;:(~';t~lfi:':;2,t~,:.:;~_.., ~.'::",,, : '-f ';";',i';,,~,...\ 18 found to be proper charges. TEMPORARY NOTE INDEBTEDNESS - EXHIBIT up" This statement shows the amount of Temporary Note Indebtedness ownsd by the City at December 31, 1950. These notes will be repaid out of the proceeds of bond sales. 1lINOTES. AND ORDtUNCES The minutes of the meetings of the governing body during the audit period, ordinances eMoted during the period and t~e 1948 revised ordinances were reviewed for ma.tters pertaining to the audit. The Minutes appe1ared to be complete and in good order. GENERAL During the course of the audit, explanations of various ~ltters were obtained from officers and employees of the City. We wish to exprefls our appreciati.on for the co-operation and assistance of all those with uhom we come in contact 0 CERTIFIOATE We certify 'that, in our opinion, subjeot to the foregoing cOllllDSntsg the aceompaDying exhibits and related schedules p:&'''operly renect thE~ financial condition of the Ci~l of Salina, Yl.S.D.S8S, as, at December, .31,.. 19;0. anci the results of its operations for the period tror.t January 1, 1950 toJ)eeember 31, 1950, inc1usi'f8 . We further certifY that, subject to the cOlllllen'"s pertaining to the Waterworks DePartment Fund, as shown on the, Pages immediately following schedule -23- ofthls report, the exhibits, and .chedulespertaini~ to the Waterworks '.. 19 Department Fund correctly reflect the financial conditions of that Fund as at December 31, 1950 and the results of the operations of that Department for the period from January 1, 1950 to December 31, 1950, inclusiveo R.espectfully Submitted Dewey N. Turner '-"::-: '--J . ;;--- / By r.I~ /) .J~.e./"'- ~ Dewey N. Mner, 1i1~nsed Municipal Public ACI~ountant, in c..l1arge of a,nd actively engaged on this aud:ltq 20 Exhibit liAR OITY_ OFS. NTS inc1usi ve OF RECEIPtS D!.cember EMENT Si TRANSFERS Janus: o $ 45,288.31 7,402.03 18,047.04 1,255.71 19.73 2.92 339.70 2,744.82 79,946.31 17,033092 - 33,791.05 82,903.76 56,487.06 7,250033 2,298.25 l41179.04 lil0l~96 21,308.85 Unencumbered Fund Balances ~c ~1.~' Transfers 1950 Budget Char~s Transfers Cash Receipts Fund Balances Janus.%'1 1, 1950 - .. ... - .. - (2,027.57) 2,949.05 ... ... ... .. .. ... $36,090.04 2,203.73 17,069~0.3 143.42 ... ... 1,000000 ... ... 6,961067 ... ... .. ... ... ... ... ... $ 22,366.37 5,404.11 1,211..37 1,254.39 19~73 2.92 .339.70 1,744~82 79,946~.31 17,033.92 ... 31,763.48 78,891~ 56,487 .06 7,250.33 2,298~25 14,179.04 1,101.96 21,308085 $ ... $ ... $ - $ ... $ .. $ - $ .. $ ... $ ... $ ... $ .. $ ... $50,000.00 $ - $ .. $ .. $ .. $ ... $ ... 53.3,253.55 11,949.31 38,6.37092 9,790.01 4,655.00 5,870.00 30,051.05 1,325.04 13;742.9') 3,528.05 1,173.56 192,102.90 326;590.96 575,U7.91 25, 580.57 1,430,,00 34,188.2l 10,787 .84 28,691.15 $ $ ... . ... $ ... $ ... $- t ... $ ... . ... $ ... $ .. $ ... $ ... $ ... $ .. $ ... $ ... $ - $ .. $50,000000 524,525.20 9,981..42 39,067.64- 9,792.59 4,669.45 5,861.27 30,390.75 98.f1J 24,712.17 50 405.54 209,6.35.88 200,810.18 414,129.0<> 29,771.99 .. 9,.363.00 U,495.83 ... . . 31,094.72 7,372.00 781.65 1,251.81 5.28 11.65 .. 2,971.77 68,977.09 20,561047 768.02 14,230.50 254,671.92 217,77;.97 .3,058.91 3,72&.25 39,004.25 393.97 ... Fund Consolidated Funds Memorial Hall Fund General Improvement Fund Cemetery Fund Public Health Nursing Fund Band Fund Library Fund Bindweed Control Fund. 'frust and Agency Funds Industrial Development Fund Special Fund in Lieu of Bonds Bond and Interest Fund Waterworks Department Fund Oonstruction Fund 01earing Accounts Bridge or Street Building Machinery Veterans Housing Stores Account Water Refund Fund J63.A.67.89 Increase All Fund.s Total $222,253.44 ... 25,900000 ... ... ... . ... ... ... $ $222, 25.3.M. Bone - 25,900.00 ... .. ... $ 186,265.42 .. ... $ ... - - $ Reduction 5,627.70 ll50,OOO .00 2,200000 t . u,615.72 150,000000 28,100.00 ts Waterworks Fund General Improvement Fund Trust and Agency Funds - - .. - Total Investments Cash and Investments Total 21 Exhibit "B" 9rtY OF SALINA. KlNSJS QQMPIR1S0N OF Acru~ RECEmS WfTH B~ ianuary ~. 1950 to December 31. 1950. IncmsiTe Total Anticipated Amount baunt Tax LevYing: Funds Receipts Receipts of Budget bf' Budget ~bit .," "Bud~et" S\1rp1us DeficiencY Consolidated Funds $ 5~, 525,..20 $ 541"ffl9,.26 $ $16,554'.<.'6 lIemorial Hall Fund 9;1 981..42 1Q,745..56 764'.14 General Illproveaent Fund 39;1 <.'67.64 38,860.00 2ffl..64 c._eter,.. Fund 9,792.59 10,,826.21 1,03:h62 Public Health Nursing luDi 4) 669..45 4,,655.00 14..45 Band Fund 5,861.27 5~870..00 - 8~73 Libra17 Fund 30,390.75 30.,650_00 .. 259~25 Bindweed Control Fund 98.09 1,650.00 .. 1,551.91 11."_!18 Pension Fund 7,341.84 7,123.64 218.20 Police Relief and Pension Fund 2,233.21 2~0Q0~OO 233~21 Industrial Deve10plllent Fund ;50 - :50 ~ Special Fund in Lieu of B oDds 405 ~ 54 -" 405;54 ~ Bond and Interest Fund 209~635:88 200~128.47 1,5(/1.41 Total Tax Levying Funds L ~~~OO3.38 )861~;88.14 [- - ,17.5&.76 Non Tax LeYfilu! Funds , Clearing Accounts $ 29,771,99 Construction Fund 414;129,00 Hillcrest MeIloria1 Trust Fund 5;485,00 stores Account 11~495~83 Veterans Housing 9,363~OO Celletery End01rlDent Fund 100..00 Hillcrest Mellorial Endo_ent Fund ,728.50 Firemena Relief Fund 8 ~823..62 Waterworks 200,810.18 Total Non':Tax Levying Funds J 680~7(J7 .i? - I , " Total Funds j1.524.710.~0 J CITY OF SALINA. KANSAS STATEMENT OF EXPENDITURES OOMPARED WITH AP.PROPRIATIONS: January 1. 1950 to December 31. 1950. Inclusive Chargeable to 1950 Bude:et Tax LevYing: Funds Consolidated Fund General Funds Sewage Disposal Fund Fire DePa11;ment Fund Park Department Fund Water, Light, Heat and Power Fund Airport Fund Street, Alley and Sewer Fund $ 283,196.06 ~I~~:~ 28,861..87 3,278.38 72,114098 Total Consolidated Funds Memorial Hall Fund Cemetery Fund General Improvement Fund Public Health Nursing Fund Band Fund Bindweed Control Fund Firemens Pension Fund Police Rellef and Pension Fund Industrial Developnent Fund Bond and Interest Fund Library Fund Special Fund in Lieu of Bonds Total Tax Levying Funds Non-Tax LeVYine: Funds Waterworks Department Fund Clearing Funds Construction Fund Veterans Housing Fund Stores AccOunt Fire..ns Reli.f Fund Hillcrest Memorial Trust !Und llachinery Fund Total Jion-lrax Levying Funds Total All J'uD4s $ 533,253.55 11,949.31 9,790.01 38,637.92 4,655.00 5,870.00 1,325.04 6,870.00 3,518.16 3,528005 192,102.90 30,051.0; J 8J:~ll:~ $ 355,282.11 25,5$0.57 S75,417~91 :J4,188~21 10,787.84 1,659.29 1,695.50 1.430.00 .1.006. au ", ,fl~S48.1'16?~. 1950 ~udget $288,9U.25 17,000.00 19~69g:88 31,850.00 2,600.00 79,311-41 .555,735.66 12,875.00 11,096.00 .38,860000 4,655.00 5,870.00 1,650.00 6,770.00 7,605042 20,628.29 2.38,268.00 30,650.00 ... j934.663.37 Over Bu~et $ - 249.33 1,252082 ... 678.38 r- .. 100.00 - ... ... .. 1.173.56 . ... 22 Exhibi t If C" Under BudRet $ 5,745.19 .. ... 8,732089 2,988.13 - 7,196.43 ~22,482.11 925.69 1,305.99 222.08 ... ... 324.96 .. 4,087.26 17,100.24 46,165.10 598.95 (not budgeted) .91.938.82 23 Exhibi t It D" CITY OF SALINA. KANSAS CASH IN CUSTODY OF CITY TR.8ASURER December 31. 1950 Balance January 1, 1950 Receipts Fund Cash Receipts (Exhibit A) $ 666,659,23 Total to be Acoounted for 1.524.710.50 $2,191,369073 Disbursements Fund Cash Disbursements (City Clerkrs Record) Balances - December 31, 1950 1,799,968.94 $ 3'91,400.79 Bank Balances December 31. 1950 The Farmers National Bank, Salina, Kansas The .Planters State Bank, Salina, Kansas The National Bank of America, Salina, Kansas The National Bank of America, (Waterworks Refund A.ccount) t 129,534.78 123,133.09 116, 724.rn 21.308.85 Total Bank Balances $ 390,700.79 700.00 j 391.400.79 1,848,765.98 . M~670.95 ~1i8 1~36~83 63.467 .8~ 'l.?'99.968.9k , Water Department Cash Total Cash Available 1950 Budget Charges 1949 Liabilities Paid Liabilities December 31, 1950 Cash Disbursed 1950 ,\/y, 24 1:ihib:l.t "Ett .--.----" Balance De oember 31. 1950 $ .. 11,900.00 500~00 1,700.00 Reductions 1950 $ Add! tions 1950 . .. .. o 500..00 600.00 Balance Jan. 1. 1 $ 13, Bond or Certificate . Number 20 ~O Rate % ~ J .. 6157H 117301-36L 7,500.00 6,500.00 00 - $ J,,575~OO 25,000.00 ... 5,022.35 1,421.25 1,630.25 1,.339.17 .. 4,991.95 2,9'71.83 14,362.17 7,429.J.3 1,884.54 595.80 2,522.94 8,580.45 1l,561~3 4,855.62 12,599.79 14,996.14 8,834.75 1,540.00 19,471.73 24,988.21 2,890.92 $ ... $ 1,,925.00 1950 2,342.12 ... .. .. ... 2,360.58 ... .. ... .. .. ... .. .. .. - ... ... ... .. ... ... ... ... . .. j - j .. during .. 4,991.95 2,971.83 14, 362 ~17 7,429.13 1,884.54 . 595.80 2,522.94 8,580.45 11,561.83 4,855.62 12,599.79 14,996.14 8,834.75 1,540.00 19,471073 24,988.21 2,890.92 . $ 7,500.00 6, $ - EXchanged .. ... ... .. 00 $ 2,500.00 25,000.00 2,342.12 5,022.35 1,421.25 1,630..25 1,339.17 2,360.58 ... ... .. .. ... ... ... ... ... .. ... w ... ... .. .. ... .. $ 61561 11724J)-.29-D 2 2 10 11J.48... 35777-8 12 10 11 12 13 14 1 2 3 4 5 6 7. 8 9 10 11 12 13 14 15 16 17 ~ 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 Date Issued -~ 12-1...30 12-1-50 11-1-47 11...1(50-57} 1944 54 1944 54 1941 51-;2 1950 51 9-20~49 10-18-49 10-18-49 lo..J.8-49 10...18-49 1-17"'50 1-17...50 1...17-50 1-17...50 1-.17-50 1-17...50 2-28-50 3"~50 3-14-50 4-18...50 5--16-50 ;-16-50 ,-1(,...50 -44~ .6-1,9-50 6-19--050 6-260,.50 .. .. orn OF S, IW6AS INVESTMENl'S IN cm F OITY Decem~ WQ Fund !m - FiremeDS Relief Oi ty of Salina Internal Improvements Oi ty of Salina Paving Total Firemens Rellef Fund CemeterY Endowment Fund U. S. Treasury Bonds Bonds Hillcrest Memorial Endowment U. So Treasury Bonds Bonds Total Trust and Agency Funds Oonstruction Fund U. S. Treasury Bonds Bonds Waterworks Fund Oity of Salina Bonds U. S. Treasury Bonds City of Salina Temporary Note City of Salina Temporary Note Ci ty of Salina Temporary Note City of Salina Temporary Note City of Salina Temporary Note City of Salina Temporary Note City of Salina Temporary Note City of Salina Temporary Note City of Salina Temporary Note City of Salina Temporary Note City of Salina Temporary Bote City of Salina Temporary Note City of Salina Temporary Note Oity of Salina Temporary Jiote Oity of Salina Temporary Note City of Salina Temporary Note Oi ty of Salina Temporary Note Ci ty of Salina Temporary Note Oity of Salina Temporary Note Ci ty ot Salina Temporary Note City of Salina Temporary Note City ot Salina Temporary Note city of Salina Temporary Note m e 2~ Exhibit "E" Conttd Balance De camber 31. 1950 3,910.35 1,848~79 4,822.05 ? , 904.8S 1,633.66 17,076.78 3,208041 $ ... ~ $ Reductions 1950 . - $ - $ .. ... ... ... ... Add! tuns 19~, ! Balance Jan 1 1950 Bond or Certi.tica. te Number Date s~~ $ 3i910~3S $ 1,848079 $ 4,822~05 7,904.8$ 1,6'3.66 17,C116~78 , 3, 20~h41 .. ... - - - .. .... $ $ $ 19 20 21 22 23 24 25 Rate ~ 1 1 1 1 1 1 1 ~, 253".44 9-19-50 9-19...50 11-14-50 11-14-50 11-14....;0 12...12-50 12-12-50 ~ 5,627.70 ~ 41,615.72 CITY 0 ! !ST1VfBNr2..1! December Fund Oontfd :Em Oity of Salina Temporary Note City of Salina Temporary Note Oi ty of Salina Temporary Note City of Salina Temporary Note Ci ty of Salina Temporary Note City of Salina Temporary lote Oi ty of Salina Temporary Note Total Waterworks DePartment Total All Funds 26 Exhibit ttF" Long And (Short) Unpaid Tax by Tax Roll. Delinquent Col1ecUons B~noe Un.remitted Total Remitted to City Treasurer Adjusted Tax Roll ($ 73.08 ( 1.8'7 ( 48.47 ( 1.63 ( 12.20 ( 9.36 ( .87 ( 1.47 ( 1~62 $ 5,099.39 '103.35 2,725049 102.24 695.10 543.88 59.10 84.95 74.14 5,172.47 105~22 2,773.96 103.87 707.30 553.24 59.97 86.42 75.76 Balanee $ 689.42 13.73 361~9a 13.58 92.32 72~32 7.95 11.29 9.85 . $ 5,861.89 118.95 3,135.94 117.45 799.62 625.56 67.92 97.71 85.61 $262,180023 4,984.38 131,443.09 4,930.81 33,523.05 26,229.69 2,850.23 4,097.14 3,575.84 $268,042.12 5,103..33 134,579.03 5,048.26 34,322.67 26,855.25 2,918015 4,194.85 3,661.45 $412.13 8.04 212 ..18 7.96 54.12 42.34 4.60 6.61 5.77 $ 9,638~2l $ 9,487.64 lr$150.57) $ ~'$ 110,021\ 1..60 18.22 4,566.95 1,412.17 886.00 $ 4,555093 1,413~77 904.22 .1,272.44 Balance $1,111057 270.86 134.35 $10,910.65 $ 5,667.50 1,68406,3 1,038 057 ( ~ 789.22 116.636:09 ~16.46l..7~ 1#1'74.37) ... 15.00) ... 108.96 - 123.96 - ... ... 123.96 i19~425 .31 $473,814 .41 $ 55,315073 17,974.83 3,515.98 68.75 682,04 ~775.6~ SHCII YNTY T~ - AliILUNCOLIECXEJl.j Original Added Funds Tax ROll Tax Consolidated $264,S84..31 $3,569094 Band 5,051.36 60.01 BOnd and Interest 13.3,208.65 1,582.56 Cemetery 4,996.86 59.36 General Improvement 33,973017 403.62 Library 26, ;81.78 315.81 Memorial Hall 2,888.43 34.32 ?Ub1ic Health Nurs ing 4,152.13 49.33 Firemen t s Pensions 3,624.17 43.05 Total Ad Valorem and Intangible Tax $479,360.86 $6,118.00 Paving $ 61,005.13 $ ... Selrer 19,659.46 .. Water 4,554055 ... Sidhalks 68~75 .. Weeds 806.00 - Total Taxes $6.11S.00 M~4,725.11 , 60,983.23 19,659.46 4,554.55 68.75 806.00 $ $753.75 $ 21.90 - - ... ... 27 Exhibi t fiG" CITY OF S4LINA~ KANSAS STATEMENT OF TAXES RECEIVED FROI4 COUNTY TREASURER SH<MING YEARS OF ASSESSMENT AND DISTRIBUTION TO FONDS ON BASIS OF ASSESSlJlENT JanuarY' 1. 1950 to December 31. 1950 19413 and Year Levied Prior 1949 Total Ad Valorem Tax Oonsolidated Fund .1,2.58.65 $242,449.26 $243,7Cf1.91 Intangible 2.55 19, '130.97 19,'1.33.52 Tangible ... .. .. Total Consolidated Fund *1,261.;20 '262,180.23 i26.3j 441 04.3 Memorial Hall Fund Y/.16 2,850.23 2,88'l~39 General Improvement Fund 165039 3.3,523.05 .33,688.44- Cemetery Fund 2.3.10 4,930.81 4,953.91 Public Health Nursing Fund 20.16 4,CHl.14 4,117030 Band Fund .30 056 4,984038 5,014.94 Library Fund 144.84 26,229.69 26,374053 Bind_ed Oontrol Fund 3.'19 3.79 firemens Pension Fund 48.93 3, ;'75.84 3,624077 Police Benefit and Pension Fund 1~79 .. 1.79 Industrial Developnent Fund .50 .. .50 Speciallu.nd in Lieu of Bonds 405.54 .. 405.54 Bond and Interest Fund 515.43 131,443.09 1.31,958.52 total Ad Va1erem Tax j2.658.~9 ~473.814046 ~476,472.85 Spacial Assessments tl,015.51 . 55,315073 . 56,.331024 Curb, Gutter and Pa'Ving Sewer 45S~ 17,974.83 . 18,430~9 ByPass 4J.2 .. '4J.2 ...dOutting 20~OO 682~O4 . 702~04 lfaterS8rdceOonnection Cfl.82 3,Sl5~98 3,613.80 Sidewalks Ole 6S.7S 68.7S Total Special Assessments jl. 593.21 . 7'l.SS7.J3 . 79.1S0.5A. ttotal Ad Valorem and Special ,j4.2511160 f6~'1J71.79 '55S.62'.~ As ses8Jle11't. .~ , '. .........",., . . , 28 Exhibit -H- OITY OF SALINA. UNSAS CLERK OF THE OITY COURT STATEMENT OFRECEIPfS. DISBUBSEMENTS AND BAJ.A.Nags OF ClS!! JanuarY 1. 1950 to December 31. 1950 Balances January 1, 1950 Receipts Oityrs Fees Sheriffs Fees Judicial Fees Fines Ohe eks Colle cted Judgments, eto 0 lIiscellane ous .$2,220029 $3,473.92 2,6470;3 133.95 4,155.24 4,148~59 2,378.66 1,574.70 n8.512.59 Total Receipts Total Cash to be Acoounted for $;(:0,7.32..88 Disbursements cOurt Fees to City Clerk Sheriffs Fees Judicial Fees to County Treasurer Fines to County' Treasurer Checks lucJgements llisceJ.1ane GUs $3,466,77 2,345.11 . 1.33.10 4,13$.41 4, 268 ~.23 2,858;58 1,464016 . .18.674.36 Total Disbursements Balance December 31, 1950 Balance per Detail of Cash Balances . . . 2,058 .52 _ 2.0'51.88 Difference .I 6.61.. < 4t!..' 29 Exhibit -I" Totals , $ 2,M.5.50 29,565.00 ...... '32.010.50 !22Q .. 565.00 '29.565.00 $27 ,425.25 686.25 10.00 ~...LiQ j 3.889.00 $27 ,146.50 567. ;0 - t27 It 71.4..00 ~ 1..851.00 $ 29, $278.75 118075 10.00 j407 .50 ~ 25.00 1:W $432050 .. j432.50 - ... - $ :.-~ $990.00 ~ $990.00 .990.00 $ ... - .. i - .403.00 ... 1947 $403.00 .. '403.00 $ - ... - ) - $620,,00 iw 1946 $620.00 ... "620.00 . CITY OF A.RY OF J i: 1. 950 to December Balance Janu.ary 1, 1950 Added Fines Imposed Total to Account For Less , Cash Collected Work Outs Paroled and/or Dismissed Total Credited Balance December 31, 1950 9ITY OF BALI!!.. KANSAs. ~ARY OF RECORDS OF CITY BUILDING. INSPECTOR JanuarY 1. 1950 to December 31. 1950. Inclusive Collections for the year 1950 Building Permits and Inspections Gas... InSpectiOnsf Plumbing Inspections Electric Inspections Sign Permits Taxi-Cab Inspections Total Collections 1950 Balance Due City January 1, 1950 'f etal Accountability Remitted to city Clerk Over remittance lote: PlumbiDaReceipt 10. .1l206 in the amount of 12.00 was entered as 12.50 and included as such amount in the .'totals.. 30 Exhibit If J1l $3,570~10 505.00 .923~:;' 1,127.04 17 ~50 47.00 $6,189.99 5.00 $6,,194.99 6.195.49 L .50 ....... CITY OF. p~I,TNA~ .ll~ COMPARISONS OF DEPOSITORY B~NOO, .~ BAlANCES OF DEPOSITS Deoember3l. 1950 Name of AccOQ,llt H. H. Eberhardt, City Treaeurer W .~rBroOm, Clerkot City court . Total Less Portion Secured by F.D.I.C. Balance to be secured by Collateral Required 70% Bonds Deposited by Banks as Colla.teral for Deposits The Farmers National Bank' The Planters state Bank '. . ~ . " ~ '--COd' :.:.:--. -'. 1169, 539.25 3i215~39 1172,754664 1145,529.22 ... 5,000.00 t167.754.64 1145,529022 5,000.00 $140.529.22 j1l7 .428 .00 t 98.370.00 1286.000.00 1122.400.00 31 Exhibit ilK" 'fhe National Bank of America $116,733.87 .. $116,733087 5,000000 ~11l. 7 33 tt87 i 78.213.00 ~235.000.00 _ "_.'d 32 Exhibit "L" CITY OF SALINA. KANSAS Fidel! ty B 0008 in Force December 31. 1950 Date Date Name Title Ef'fecti~ Expire.,! pount - IJ.oyd Price City Commissioner 4-11-47 4-11-51 e 5,000.00 Carl Ramsey City Commissioner 4-5-49 4-5-53 5,000.00 Richard W. King City Commissioner 4-11-49 4-11-53 5,000.00 A. L. Webb City Oommissioner 4-11-49 4-11-51 5,000.00 L. F. steP1enson city Commissioner 4-14-47 4-14-51 5,000.00 Ellis J. Ellis on city Manager and 8-26-43 Contj.nuous 5,000.00 Supt. of Waterworks Charles F. Banker City Clerk 7-1...21 Cont=Lnuous 5,000.00 Harold S. Peterson Deputy City Clerk 12-6-46 Cont:Lnuous 5,000.00 Henry H. Eberhardt City Treasurer 7-3-33 4-24..51 50,000.00 Lois 'rodd Cashier, Waterworks 12..28-25 Oont:inuous 5,000.00 N. N. Eller Police Judge 3';'9-37 3-8-:51 1,000.00 Thoma8 I. Payne BuUding Inspector 12-9-41 12-9...50 1,000.00 Harold If. Harper City Engineer 1-15-46 Contim1ous 5,000.00 If. Jo Broom Clerkot theOity Court 4-1<>-49 4-10-51 2,000.00 1.. A. Bartlett >>.a.riIDal1 of' the City Court 4-10-49 4-10..51 2,000.00 Loren Lemon Marshall of the Oi ty Court -50 4-10-51 2,000.00 City Hall Group Building and Oontents lire Department Group Equipment La France Pumper C. 140 C. Pumper La France A.erial Truck International Squad Wagon Seagrove Ladder Truck Ahrens Fo.Fire Truck Airport Group Hanger No. 3 Hanger No. 4 Cate Liability Waterworks Group Water Tower Garage & Warehouse Dwelling Pumping Stations Equipment Ford t ton Pickup Workmens Compensation Safe Manufacture and Contractors Park Group Building and Contents Dwelling Sewa~ DiSpOsal Group Buildings and Contents Memorial Hall Group Building and Contents Owners, Landlords & Tenants Miscellaneous Rolling stock (44) Messenger Dump Grounds Dwelling Recreation Center Building Cemetery D-welling & Garage Steam Boiler Vetern Housing Cameras GIn OF SALINA. KANSAS INSURANQE IN FORGE December 31. 1950 Type of Coverae:e Fite & Extended Amount of Coverae:e $160,590.00 Fire & Windstorm 4,000.00 Fire, Lightening, & Trans. 1,150.00 Fire, Lightening, & Trans. 2, 500 .00 Fire, Lightening, & Trans. 20,234.00 Fire, Lightening, & Trans. 2,000000 Fire, Lightening, & Trans. 1,500.00 Fire,.Lightening, & Trans. 4,500.00 Fire & Extended Fire & Extended Fire & Extended Each accident Windstorm Fire & Extended Fire & Extended Fire & En.. Bldg. & Fire & Ext. Bldg. & Comprehensive Liability Burglary Accidents Fire & Extended Fire & Extended Fire & Extended Fire & Extended P. and P. Damage Fire & Extended Fire & Extended Fire & Extended Explosion Liability 5,000.00 5,000.00 500.00 15,000000 60,000.00 1,500..00 3,000.00 Cont. 21,200.00 Cont. 23,000.00 450000 24,000.00 1,000.00 15-30,000.00 5,000.00 2,000.00 246,300.00 221,000.00 25/3,000.00 5/15/30,0001'00 2,000..00 .850.00 18,000.00 3,000.00 10,000.00 10-20,000.00 205.00 33 Exhibit -M'f Co-Insurance % 90 ... ... ... 80 SO 90 90 90 on $14,000.00 90 ... ... 90 ... 80-90 90 ... 90 ... ... ._.~ . .. 34 Exhib1 t 1& r CITY OF SALINA. KANSAS A9COONTS RECEIVABIE December ~l. 1950 General Fund Police Fines Gas and Electrio Franchises . 3;,889.00 33,,500.96 Cemetery Burial Fees and Lot S,ales 272.00 35 Exhibit It()'l OF CITY B oDds Retired 1950 New Issues 1950 Bonds Outstanding 1...1-50 Amount or Original Issue ~ Rate -L Final Maturity Date - ... ... .. 2,000.00 'Zl5.00 1,300.00 5,000.00 ... - 17,000.00 8,000.00 11,900.00 379,000 .00'- 161, 000~00- 16,000000 56,000.00 16,000.00 88,000.00 157,000.00.....-- 81,174.32 89,12~.jJ3 216,000.00 49,922.43 44,206.20 $ 1,500.00 5,000.00 -500.00 1,OOO~00 2,000.00 27 5.00 650 .00 1,000.00 1,000.00 2,500.00 3,000.00 1,500.00 1,700.00 4$,000.00 21,000000 a, 000.00 7,000.00 8,000.00 1l,OOO.00 18,000.00 ... ... 26,6g? .06 ... .. $ $ ... ... - .. .. ... ... - ... ... ... ... ... ... .. - ... ... ... - ... ... ... 49,922.43 44, 206 .20 194.128.63 1,500.00 5,000.00 500~0 1,000;00 4,000.00 , 550.00 1,9S0~00 6,000..00 1,000.00 2, 500.00 20,000.00 9,500.00 13,600.00 1;27,000.00 J.82 $ 000.00 24,000.00 63,000.00 '24,000.00 99,000..00 175,000.00 81, J..74 032 89,123.48 '242,697 .06 ... ... $ . 34,287 .75 85,992.58 9,873.19 6,932.49 10,045.52 2,720.74 6,315.09 10,010.01 5,475.4l 11,343.44 28,934.70 14,220.23 17,046.61 475,000.00 203,250.00 .30,661.36 68,912023 32,244093 UO,020.57 .175,000.00 81,174.32 89,123048 242,697.06 49,922.43 44,206020 4 1/4 4 1/4 4 1/4 1 1/4 1 1/2 1 1/2 1 1 11/4 11/4 11/4 1 1/4 1 1/2 11/4 1 3/4 1 1/2 1 1/2 1 1/2 1 3/4 1 1/4-1 1/2 1 1/8 1 1/8-1 1/4 1 1/8 1 1/4 1 1/4 1950 1950 1950 1950 195J. 1951 1952 1955 1950 1950 1956 1956 1957 1958 1958 1952 1958 1952 1958 1959 1954 1954 1959 1955 1955 Date or Is sue 2-1...30 11...1-30 12-1-30 ::3;;,1-40 1-1-41 8..1-41 2-1"'42 4-1...45 9...1-46 9-1-46 9-1-46 9-1-46 11-1-47 12-1-47 2-1-48 7 -1-48 7-1-1;3 10..].....jJ3 10...]....48 6-1-49 12-1-~9 12-1-49 12-1-49 12...1...;0 12..1...50 TEDNESS, I OF BONDED STATEMENl' &B)US HWnber Purpose o~Issue Internal Improvement - storm Sewer Internal Improvement - storm Sewer Internal Improvement ... Flood Control Internal Improvement ... Curb, Gutter, & Paving Internal Improvement - Curb, Gutter, & Paving Internal Improvement'"' Lateral Sewer Interntll Improvement... Curb, Gutter, & Paving Internal Improvement - Paving Internal Improvement ... Curb and Gutter Internal Improvement ... Lateral Sewer Internal Improvement ... Paving Internal Improvement - Main & Lateral Sewer Internal Improvement... Curb, Gutter, & Paving Internal Improvement ... Sewer Disposal Airport Curb, Gutter and Paving Curb, Gutter and Paving Curb, Gutter 3.:,,__ -,- ,~- L Curb, Gutter and Paving Fire Station. Lateral Se1l9r Curb and Gutter Curb and Gutter Main Sanitary Sewers Curb, Gutter and Paving P';"125 1'-126 8-127 P-128 133 1.3~. 1.35 136 137 139 140 1.41 l.42 l43 144 145 146 147 148 149 150 151 '11 Totals 36 Exhibit -1* Balanoe 12....31...50 f. .. ' 5,022.35 1,421.25 1,630.25 1,339.17 ... faid, }j2Q $2,342.12 .. .. ... ... 2,3&0.58 Issued 1950 $ .. .... .. ... .... ... Balance 1...1...50 $2, 342~12 5,022.35 1,421.25 1,630.25 1,339.17 2,360.58 Payable to Water Department Water Department Water Department Water Department Water Department Water Department Interest Rate r 1 1 1 1 1 OF Date o. Issue - S:17-48 9-2Qw49 10-1$-49 10-1$-49 10-18-49 lo-l8~9 CITY Number 12 10 11 12 13 14 32,652.33 11,8Cf/~62 1l,095.80 62,680.09 25,180.56 34,522..84 ... - .. ... - .. ... ... - ... - 34,522..84 32,652.33 11,8(17.62 1l,095.8O 62,680.09 25,180..56 ... Bearer Bearer Bearer Bearer Bearer Bearer 1 1/4 1 1/4 1 1/4 1 1/4 1 1/4 1 1/4 11...11--49 12-12--49 10-17-49 11-l4-49 12-12-49 7-10-50 I-Pr-, 2...Pr...S 1-Pr-4 2-n-4 .3-Pr-4 I-Pf-6 4,991.95 2,971~83 14,.362.17 7,429.13 1,g84~54 , - 595~80 2,522.94 8,580.45 11, 561.83 4,g55~62 12,599.79 14, Cfi6.14 8,834.75 1,540~OO 19.,471.73 24,9$8.21 2,890.92 .782.70 3,910.35 1;848.79 4,822005 7,904.88 1,633~66 17,076.78 3.208.~ '('13.617. - ... - .. - - ... .. ... - ... .. - .. - ~' .. ... - - - .. - ... ... - - ~202.70 4,991.95 2;971083 14,362,17 7,429.13 1,884.54 -595.80 2;522.94 8,580045 11,561.83 4,855062 lZ,599..79 14,996.14 8,834~75 1,540.00 19;471~1' 24; 9$8.21 2,890.92 782~'70 3,910~35 1,848.79 4,822.05 7,904.88 1,633.66 17,076.78 3.208.4 220.788.2 - ... ... .. - ... ... - .. - ... - ... ... ... ... ... ... - .. ... ... ... .. Water DePartment Water Department Water Department Water Depar-tment Water Department Water Department Water Department Water DePartment Water Department Water Department Water Department Water Department .. ater Department Water Department Water Department Water Department WBter Department W ster Department Water Department Water Department Water Department Water Department Water :Department Water Department Wat,er Department 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1-17-50 1-17-50 1-17...50 1-17-50 1-17...50 1-17...50 2-28-50 3-14-50 3-14-50 4-18-50 5-1&.50 5..1~50 5-16-50 6- 5- 50 6-19...50 6-19-50 6-26-50 6-26-50 9-19...50 9-19...50 11-14-50 1l...14....50 ll...14-,O 12...12-50 12-12-50 1 2 .3 4 5 6 7 8 9 10 II 12 13 14 1; 16 17 18 19 20 21 22 23 24 25 CITY QF SALINA. KANSAS ~""'!4IL OF DISBURSEMENrS OF CONSOLIDATED FUNDS GENERAI,J'UND January 1. 1950 to Deoember 31. 1950. Inclusive ~mini8trat1ve &:,F1.nan:eeDept. S.chedule '.I-B Cit)"Gourt Dept. Schedule 1-0 Police Dept. Schedulel-D Engineering Dept. Schedule I-E Jti1k Insp. & Health Dept. Schedule l..F Legal Dept. Schedulel-G Building Dept. Schedule 1-H Garbage & Rubbish Removal Dept. Schedule 1...1 Parking Keter Dept. Schedule 1-J A~ :~: :,:-r:'~'<~:,' ':;'>::"0; ",:-''' . 43,699.43 6, 915 ~9 84,034.68 17,564.52 10,741.25 5,666.72 4,997.10 82,678.20 26,898.27 Budlle~ _ Amount c:,r Actual Over BUWZet._ $ 45,945.00. . 6,700~2S 215.6~ 85,896.00 ... 24,222.00 - 16,4SO.00 6,425.00 6,220.00 80,423.00 2,255.20 16,660.00 10,238.27 Total General Fund J2s3~196..06!288.941.25 ~ toO 37 Schedule ilIff Amount of Actual Under "B~e~' , ' 12,245.57 .. 1,861.32 6,657.48 5,708.75 758.28 1; 222.90 - - ~~.745.19 CITY OF SALINA. KANSAS DETAIL OF RECEIPlS FROM LICENSES. FEES. AND PERMIT~ GENERAL FUND January 1. 1950 to December 31. 1950. Inclusive Actual 187.50 150.00 4,550.00 100.00 6,195.49 140 .00 270000 1,090.00 450.00 80.00 50.00 109050 450.00 Auction & Auctioneers Licenses $ Auto Wrecld.ng Licenses Beverage Dealers Licenses Bill Board Licenses BuUding Inspectors Fees Ooncrete Oonstruction Licenses Dance Permits Dog Licenses Electrio Wiring Licenses Gas Fitters Licenses House Moving Permits Huckster, Vendor & .Peddling Licenses Insurance, ComPanY & Agents Licenses Junk Dealer, Buyer & Collector , Licenses Impounding Licenses Plumber & Gas Fitter Licenses Pool Hall & B oll'ling .Alley Licenses Plumbers Certificate Fees Pop Oorn ate. te Licenses Bhow & Theatre Licenses Skating Rink Licenses street Advertising Licenses Taxi...Qab Licenses taxi-ca.b Drivers Licenses Truck Be team Licenses Meat Pae1dng Permits OU Drilling Permits llusic Machine Licenses Fireworks Licenses Photographers Licenses Sewer Oonnection Permits MUk (Food Inapt.) Licenses Pawnbrokers Licenses Shoot1rJg,Qj.l1eryLlce~88 Liquor DistrDJutor Licenses Liquor Dealira Licenses Arcade Pinbal.1 Machines Shuttle B card 152.00 ... 400.00 862.50 123.00 ... 450.00 50~OO 219.00 810000 1,130~00 60.00 ... ... 1,15;~OO 450.00 45.00 .. 61S~00 ~~OO .~.~.~~ '7'~; ."~~;':,~~ Totals 2~ JOO'~OO 6,3()O.OO - 350~00) 2,825~OO) 6;S.00) jj3. S7"cn Amount lot Budget Actual Over _ BudRet $ 150.00 $ 37 .50 150.00 ... 5,000.00 100.00 .. 5,OOO~OO 1,195.49 1.30.00 10.()Q - .300.00 ... 1,000.00 90.00 600 .00 ... 100.00 .. 100.00 175.00 - 430.00 20.00 152.00 ... ... .. 350.00 5O.CJO 900.00 150.00 ... 6O~00 .. 450.00 ... 100.00 .. 150.00 69000 1,200.00 ... 2,500~OO .. 150.00 .. 10.00 - -100;00 .. 1,000.00 1'5.00 650 000 .. 100.00 ... ... .. 6;0.00 ... 450.00 150.00 -'SO.OO " ".., . , " till' . 2"OO~OO 3,OOO~OO 3,300.00 .. ... 41000.00 ... .. .. ~~9..407 .00 ..4.166.~ 38 Schedule "I-let Amount ot lctual Under Bu~et , ... .. 450.00 ... .. .. 30.00 ... 150.00 20000 50.00 65.50 .. .. 37.50 27.00 60.00 ... 50.00 .. , 390.00 1,370.00 90000 10.00 100.00 ... 200.00 55.00 - 35.00 ... ~.oo ... ... .. 170.00 .. t ... 39 Schedule -1-<<J" 'CITY OF SALINA. KANSAS DETAIL OF DISBURSEMENTS gENimAL FUND ... ADMINISTRATIVE AND FINANCE DEPARTMENr JanuarY 1.. 1950 to December 31. 1950. Inolusive Salaries and WaRes City Commissioners City J4anager City Clerk Deputy City Clerk Ci ty Treasurer City Bookkeeper City Managers Secretary BuUding Inspector Dump Ground Caretaker Rest Room Caretaker Clerks and Typists Plum.bing Inspeotor Assistant City Manager Total Salaries and Wages Professional Services Auditing Venera! Disease Other other EXPenditures Otf'1oe' SUppl1es and Expense Printing El.eotion Expenses llaiDentanoe or Equipaent Insurance and Bond. PremiU1llS fra-.eling Expenses Furniture and Equipoent Re1'tm.ds M1scel.laneOUB Amer1os.n.1zation Center Dues and. Donations titer1als and SUpplies Other !ota1.s Actual Budget . . 375.00. 375.00 3,900.00 3,900.00 1,800.00 1.,800.00 3,000.00 3,000.00 900.00 900.00 2,280.00 2,280.00 1,320.00 1,320.00 2,700.00 2,700.00 1,200.00 1,200.00 600.00 600.00 2,663.13 4,680.00 2,400.00 2,400.00 437.50 ... ' i23,575.63 $25,155.00 . 850000 t 1,800000 375.00 450.00 163.50 500.00 . S,'2Se87 . 4,000000 ~,391'.92 ' , , 900.00 7,534.97 9,000000 11703' 150.00 406.75 250.00 893.75 1.,000.00 1,904.71 1,OOO~ 'iW . '...JO.OO 647'31. 1,OOO~0 120!00 240-.00 ... 250.00 392.69 ... . ... 200.00 .~4'. 699.43~4S. 945,00 Amount ot Amount or Actual Over Actual Under Bud;.!et B~et $ ... . ... ... .. .. - .. ... ... ... ... .- .. ... ... ... ... 2,016.87 ... 437. SOl ... $ tl, 579.37 $ ... $ 950000 ... 75.00 ... 3.36.50 $l,32SJn $ ... 491.92 '... ... 1,465,0.3 .. 32067 156.75 ... ... 106.25 904.71 .. 'iio ,o~Oo ... J52~69 ... 120.00 .,'.. 250.00 392:.69 .. .. 200.00 :. - }2,245.S7 40 Schedule -l-C'l CITY OF SALINA. ~ DETAIL OF DISBURS.EMEN'1'~ ,gENERAL FUND .. CITY COURT DEPARTMENT January 1. 1950. to December 31. 1950. Inclu~il:E' Amount or Amount of Actual , Budget Actual Over Actual Under BudRet BudJlet Salaries Judge $2,400.00 .2,400.00 $ .... . ... Marshill 1,980.00 1, 980aOO ... Clerk 1,800000 1,800.00 .. ... Total Salaries i6,180.00 t6, 180 000 r-=- i - Other Office Supplies and Expense . 392.99 . 250.00 $l42 .99 $ ... Traveling Expense 201.90 200.00 1.90 ... Miscellaneous 141.00 25;00 116.00 ... Bond Premiums - 45.25 ~.. 45.25 '1' ota18 $6.915.89 j6.700025 JiiJ;6Z r-: - .u Schedule .1....D" CITY OF SAUNA. KANSAS DETAIL OF DISBURSEMENrS GENERAL FUND .. POLICE DEPARTMENT JanuarY 1. 1950 to December ;U. 1~50. Inolusi~ Amoun'~ of Amount of Actual Budget AotualOver Aotual Under Buds:et 'Bud~et Salaries and Waees Chief' of Police . 4,062v55 $ 3,900000 $162.55 . - Police Captains 5,2l17 .7; 5,600.00 ... 392025 Desk Sarge ants 13,030.50 12,896.00 134.50 - Patrolmen & Special-Police 47,0;8 .15 48,000.00 .. 941.85 Dog Catcher 1,920.00 2,220000 ... 300.00 Radio Operator 780..00 840.00 ... 60.00 $72,0;8.95 $73,456.00 -- $1,397 .05 Total Salar1es &: Wages ~j .. Other Care of Prisoners . 1,161.82 $ 1,500.00 $ -, $ 338.18 Office Supplies and Expense 1,178.03 1,200.00 2l~97 Mainentance & Repairs 3,298.07 4,000.00 .1 701.93 Insurance and Bond :Premiums ' 209.ll ' 210.00 .89 Gasoline, 011 and Grease .3,569.20 3,500.00 69.20 ... Traveling Expense .320.28 500.00 .' 179.72 Furniture & -Equipuent 294.55 SOO .00 .. 205.45 Miscellaneous - -,.'. 171071 SOOoOO \II' 328.63 Materlals '.t1J;1d su~s . ", 1,14.---.30 SOO 000 643-30 ... Radio Jrequen01'. M.a8Ur8ments -630.00 :'30.0<> 600.00 .. .. 'totals J8~034.66 t85..896.oo r:=- )1.861.:32 -- 42 Schedule lf1~1t. CITY OF SA.LINA. KANSAS DETAIL OF DISBURSEMENrS QENERAL FUND .. ENGINEERING DEPARTMENT Amount of Amount of Aotual Budget Actual Over Actual Under Salaries and Wa~es BudJ;!et BudJ;!et City Engineer $ 3,900.00 $ 3,900.00 $ ... $ .. Field Engineers 2,8201>00 3,000,,00 - 180000 OtherEl1ployees 3,205.95 6i800~00 3,594.05 Inspeotbrl! and Orr1ce Engineers 5,100.00 5,100.00 Office Engineer 2,460.00 - 2,460.00 ... fotal Salaries $12,385.95 $18,800000 i .. 16,414005 Other 236.84 $ Office Supplies and Expense $ 150.00 $ 86.84 $ ""4 Legal Printing 2,302011 2,000.00 302.il Maintenance or Equipnent 82.37 200.00 117.63 Ma terial and Supplies 155.26 200.00 44.74 Insurance and Bond Premiums 49.71 47.00 2.71 .. Gasoline, Oll, etco il9.92 175.00 - 55.08 New Equipnent 12.51 500.00 ... 487.49 Proressional Services 2,184.22 1,500.00 684.22 ... Miscellaneous 15000 500.00 485.00 Traveling Expense 20.63 150.00 129.37 Totals 117.564.52 _24.222.00 i - 16:'657.48 43 Schedule "1-lI'" CITY OF SALINA. :KANS'~ Detail of Disbursements GENERAL FUND .. MILK,.,INS1'EGrION ANDHEALT~DEPARTME;m January 1. 1950 to Dace.her 31. 1950. Inclusi." Salaries Milk Inspector Sanitary Inspector City Chemist Laboratory Technician Total Salaries ~ Office S.upp1ies and Expense lIater1al.s and S.upplies Traveling Expense Equipuent Repairs to Equi];BEmt Miscellaneous - &anitation Work 'lotale Amount of Amount of Actual Budget Actual (}ver ActUal Under , 'Budtle1i BudRet . 2,700.00 $ 2,700.00 $ .- $ .. 2, IJJO .CO 2,4CO.00 ... ... 3,OOO.CO 3,000.60 ... - ... 1, 8CO 000 ... 1,800.00 . 8,100.00 $ 9,900.00 $ - $1,800.00 $ 149.50 $ 150 ~OO . ... . .50 1, 569~58 300.00 1,269..58 ... 608.SO 9oo~OO ... 291.20 ... 150~OO 1001 150.00 .. 50.00 .. SO.oo 313.'7 5,000000 ... 4,686.63 '~10. 741025 t16.45Q.00 ".j -.' .S.708.7S -= / // M. Schedule .1......Qlt err! OF S.ALINA. KANSAS DETAIL OF DI~URSID!ENTS GENERAL FUND'''' LEGAL DEP~N't Ja~arY 1, 1950 to December 31. 1950, Inclusive Total &alaries Amoun,t or Amount of Actual. Budget Aotual Over Actual Under Byg~t Budget ".', . $2,400.00 .2,400~OO $ ... $ ... 1,200.00 J+200.oo ... - 1,1.40!00 1,~OO~OO ... 60.00 $4,740.00 14,800.00 r-=- ~ 60.00 Salaries City Attorney Police Judge AssiatantAttorney Other Totals t 14.60 $1, SQO.oo $ .- $1,!J35.40 912.l2 25~00 88?' .12 .. ... 100.00 ... 100.00 ~5.6(,6;72 ~6.425.00 C~ $ 758.28 -- Professional Services Office Supplies and Expense Miscellaneous 45 Schedule wl-a- CITY OF SALINA. Klu"atS DETAIL OF DISBURSJi:MENl'S GENERAL WND...BUILDING DEPARTMENT January 1. 1950 to pecembar 31. 1950.. Ino1usive Amoun1j or Amount of Actual Bu4get ActuslOver Actual Under ---i~et BudJ:!et Salary or City Hall Custodian .1,9g()~OO $2,22OtoO ~240000 -.,.. Prot'essional & Contracted Services 12~50 500.00 .... 4f!!7.50 Building Maintenance 742.98 1,500~OO ... 7;7.02 Materials and Supplies 967~32 600000 367,.32 ... Insurance 123.90 100.00 23..90 ... Equipnent 241.04 300.00 ... 58.96 Equipnent Maintenance .. 500~00 ... 500.00 JUs oellane CUs 929.36 500.00 429,.36 - Totals 14. 997 .10 .6.220~OO ~;:: jpl.222.9O .....-.--- CITY OF ~NA.. KANSAs. DETAIL OF DISBURSEMENl'S GENERAL FUND .., GARBAGE & R~JlISH REMOVAL DEPARTMEN'1' January 10 1950 to December 31. 19;0.. Inclusive Sa;laries and Walil:es Superintendent Other Employees Total Salaries and Wages Other Office Supplies and Expense Maintenance of Equipnent Materials and SUpplies' Insurance and Bond' Premiums Gasoline, 011, etc. B.y Equipuent Miscellaneous Totals Actual . 2, SSO.OO 52,126.55 .54,706.55 . .. 1,405.48 1,l43.83 558~'9 .3,439~ 19,324.69 ,2,099~65 J8'2.678.20 BUdget $ 2,700.00 57 ,600.00 160,300.00 . 15.00 3,500.00 350.00 - 2S8~OO 2, SOO~OO 12,500000 I,OOO~OO jeo.423oQ2 46 Schedule II I-lit Amount of Amount of Actual Over Actual Under Budlil:et Bud2et . .. .. r-=- $ ... .. 793.83 300.79 . 939.21 6,82.4.69 1,099.6; f2.255020 -----.... . 120.00 5,473.45 i5,593.45 $ 15.00 2,094.52 ... ... .. .. .... } .. .47 Schedule It I-J1' CITY OF SALINA. KANSAS DETAIL OF DISBURSEMENTS GENERAL .FUND - PARKING METER DEPARTMENf JanuarY 1. 1950 to ))eoe~r 31. 1950. .Inclusive Totals Amount or Amount or Actual Budget Aotual Over ActuallJnder BudRet Bucket $ ... . '500.00 $ ... $ 500.00 4,575.30 6,660.00 2,084.70 1,703.20 1,000.00 703.20 .. 2,745.41 3,OOO~00 ... 254.59 1,496.26 2,000.00 .... 50.3.74 4,267,40 1, 500 .00 2, 7~)7 .40 ... 99.49 1,000.00 .. 900.51 12,OU.21 1,000.00 11, OJ~ .21 ... J26.S98.27 j16,660.00 ~10.23S.27 j . Material and Supplies Wages and Salaries Repairs Trarric Lights Street Signs PoI ice Equipnent Radio Equipment Miscellaneous .-....--..~ CITY OF SALIIA. KANSAS ST~TEMENT OF REGEIPfS. DISBURSEMENTS. AND BA.I.AJi'CES OF ~ CONSOLIDATED FU~ January 1. 1950 to December 31. 1950. Inc1U4iw AmOWlt of Actual Budget ActUal Over ~ 31.094.72 . 14.6~.40 -i~~gD32 Balance January 1, 1950 Receipt~ Ad Valorem Tax Sales Tax Intang~ble Tax Cigar&tte fax License., Fees and Permits Parking Meters Franchises Court Costs and lines Services and Sales Refunds and Recoveries Water Department Highway Maintenance . Miscellaneous Gasoline Tax Rentals Liquor Enforcement Tax (Sell. l"'A) $2j:3,7C1lo11 $2Jo,m.97 . 311067.94 4,519. 9 4, 9.79 ... 19,733.52 19,166.66 566~86 16,055.82 1',000.00 1J,055.82 33; srI3.99 29,4cn.OO 4,166.99 42,170.00 40, ooo~Oo 2J,170.00 50,160~34 42,000.00 8,,160.34 30,892.05 .32,200~OO - 17,604e31 38,050.00 .. 1,393.78 1,400000 ... ... 10,000.00 2,666.00 3,670.00 .. 675.35 1, 565 ~84 .. 20,750 .01 22,000.00 ... 5,28;3.00 2,960.00 2,323.00 5,.339.33 8" 500.00 ... Total Receipts Total To Aocount For I;;t:li:;;~ ,1:;;::~;Z~~: BUcWat . Oh{\r~es Gene."al (Schedule 1) $283,196006 Fire (Schedule 2. -A). 91, SS7 .82 Park (Schedule2-e) . 36i96'~1l S,tre, e"t" Alle,Y and" ',$8,.,',' ""1'(&00, edule z..C) 72,114.98 Sewage'(SChe'c1Ule~~) . .,; 17,249." Airport. (Sehedule2...') 3,278.38 Water, Heat, Light &: Power (Soh. 2-0) 28,861.87 " -I -. B.~= ;'~~~e~9~ . . l'~;,~;~' Add .. L1a~n,i'~~.~ '))e~1*\~l, .19S9, ,i ';J~'mit':rr) - ,"."'-'h.. .,,' '" ,.-,_...-_.."....".......h..,..,. ",' ;, ""''l~>.CO,,'I:J,i::'t''', '"" ' , ,,' '... ,'" , " . '. > ' , .~""'..';'.r"~J~?'...\" Deduct.. 12-31"'49 Purchase Orders "., '~', ...:'t/' Paid in 19SO ~~~l6S~~O $288,941.25 . w 90,335.00 1,252.82 45,698.00 .79i311~ 1 '1"l;)OO~OO' i ".' ';;'249 ~33 2,600.00 678.38 31,850~OO ... . ... .. ~~.~7 '~~ '1t',y,j;i" Cash Balance December 31, 1950 '4~. 288.31<1. 48 Schedule 1&2- Amount ot Actual Under JB~t $ ... ... ... ... till .. ... 1,3W.95 20,445.69 6.22 10,000.00 1,004.00 390.49 1,249.99 ... 3,160.67 r6.5~'~, ll: ' . 5,74;019 ... 8,732.89 7,196.43 .. .. 2,988.13 122.~2.11 49 Sc..hedule It 2-A" CITY OF SALIN~. KA.NSAS DETAIL OF pISB~RSEMENTS, CONSOLIDATED FYNYS - FIRE DEPARTMENT JanuarY 1" 1950 to December 31~ 1950. Inclusive Total Disbursements Am01:mt of Amount or Actual Budget Actu.'9.1 Over Actual Under - BudRet Budget ..t3,900~ .'3,900000 i .. . ... 2,700.00 ~ 2,7QO.00 .. ... 69,81.8.37 ' 66,690.00 3,12S.37 .. .3,809000 5,520.00 ... 1,711.00 l80,22'7.37 f78,SI0.00 t1,.4J.7.17 I .. . 759.35 $ 250.00 $ 509.35 $ ... 1,311.54 1,000.00 ,311 ~54 .... 3, 351.1S 1,000.00 2,.351.1S ... 640.71 400.00 240.71 ... 410~92 425~00 ... 14,08 4,770.46 6,000000 "'" 1,229.54 49.96 2OQ~0 ... 150.04 ... ~,OOO.OO ... 2,000000 66.33 250.00 'lot 183.67 ;91.587082 J90.33 SaOO Jj::252.ti2 ) ... Salaries and WaReS Fire Chief Fire Inspector Firemen Assistant Chiefs Total Salaries and Wages ~ Office Supplies and Expense Building & E~nt Maintenance Materials and Supplies Gasoline, OU, Etc. Insur8,nce and. Bond Premitul1S Furniture, Tools and Equipment Traveling Expense Fire Hose Mis eellaneous total Disbursements CITY OF SALINA. KANSAS DETAIL OF DIBBURSEMEN'la CONSOLIDATED FUNDS. - PARK DEPARTMENT JanuarY 1. 1950 to December 31. 1950. Ino1us1w .Actual . 3,600~O 22,25'1.13 100~99 301~ 300.25 1,Sl1.36 50.00 378 e4J. 2,515.27 ... S5:L .59 3,812.42 ... 819~65 340.86 209.14 19.u 192~V1 J~50 1015 Amount of Budget Actllal Over -' ....Iu.cUtet . 3,600.00 . ... 25,144.00 ... 50.00 50.99 400.00 ... 1,000.00 ... 1,000.00 ~ill.36 100.00 ... 3;0.00 28.4J, 2, 000.00 ~Q.5.27 2,000.00 ... 75.00 ~"76.59 8,044.00 - 100~0 1, SOO ,00 335.00 ... .. 5.86 ;'(:09 .14 19~ J.92~97 '~50 1.15 ... ... . .. w j36.96Soll j4S.698.00 J: ... 50 Schedule 1f2"sa Amount or Actual UDder Bu&ret t ... 2,886.87 ... 98.79 699.75 ... 50.00 .. .. 2,000.00 toil 4,231.58 100.00 680035 ... ... ... ... ... ... t8.732.S9 51 Schedule (" a;:a ~ CITY OF SAT.IliA. KANSAS DETAIL OF DISBURSEMENTS CORSOLIDATED FUND ... PARK .... SWTIS'MDlG POOf. FUND January 1. 1950 to December 31. 1950~ Inclusive Amount ()f Amount or Actual Budget Actual o,rer Actual Under Salaries and Wages $3,475098 $4,750000 -Iu~et _ ~ I' Orfice S.upplies and Expense 6.56 100000 - 93.44 UtUities 208 .45 670~OO .. 461.55 Insurance and B ondPremiums .' 24.00 .. 24'.00 Materials and Supplies 5.3.26 500.00 .. 446.74 Building and EquilD8nt. Maintenance 62.46 1,000.00 ... 9'ft054- Furriiture and Equipnent . 5.7J. 500000 .. 494029 1418 cellan.e CUs . 500.00 .. 500.00 Total Disbursements j3,812.42 18.044.00 j .... J4~231~ - - S.chedule .2-a-2" DET AIL OF DISBt11lSEMEM'S OO!lSOLD>A'fED FUND . CARVER SWIMMING POOL January 1. 1950 to December .31. 1950. Inc1usi-.e Salaries and Wages Water Maintenance and Repairs 'fetal D1s~se..nts Actual Budget. $ 77J~OO $ .. 4O~9S ... S .70 ... AmoUirt of Actual. Over -l~t - .boullt ' of. ActualVnder Bud2et. -. ... - .. .. .. ',~ '819~~')U'JOO.CO J '.' ' _ - J 680,'5 CITY OF SALINA. KANSAS DETAIL OF DISBURSEMENTS CONSOLIDATED FUNIS .. STREET. ALU.."Y AND Sl\,"'W~R 7AD11ary 1. 1-950 to Dece_ber 31. 1950. Inclusive Aotual Budget Salaries and laRes Plumbers Patches $ 719.41'. 4,000000 Superintendent 3,900.00 3,900.00 Meclu>nics 4,400.00 5,400.00 Maintenance Paved streets & Alleys 11,770.50 7, 550~OO Maintenance Unpaved streets & Alleys 1,38;025 4,830000 Sweeper Operators 5,043.15 2,500.00 Maintenance Bridges 5\fl.15 500.00 Maintenance Buildings 351.35 1,000.00 Maintenance EquiJ:1llent 1,423.60 2,000.00 Repair Paved streets & Alleys 3,060.85 4,000.00 Sewers 2,89'7.25 4,500.00 J,{isoelianeous 1,65:3.25 4,000.00 Repair Unpaved streets & Alleys 483.65 .. Amount of Aotual lOver Bu~et $ 'M .. '- 4,220.50 .. 2, 543.15 '7.15 .. .. .. .. 483.65 $37,595e4J, $44,180.00 ,t ...' Total Salaries and Wages Other Equipment and Rental Office Supplies and Expense Utilities .. - , Maintenance street Sweeper Maintenance BuUding Be Equipnent Ilater1alsaDdSuppJ.ies Miscellaneous Traveling Expense Insurance and' B ondPrenWllS Gasoline, Oil, etc. Equipment aDd faola foJlaoh1ne17 Re8e~ Rent8.l" .'~'-' .. Furniture and Equipnent $ -"". ;".' , <2~.62';; 3,S37~24 ,., 4l1J.S;41' '10:7 S 600.00 , ;9;~00 3,'741~ 19,829~3 .. . ,_ 372.09 ... 100.00 350~OO J,SOOoOO 4,000.00 '1, SOO.OO 1,000.00 600.00 Y/o.OO 4,000.00 19,411~ ... ..,300.00 ... $ 150 .62 S.en ..' ..' 3,21So4L '.. ... 22~i.OO 41e~.02 .. .ti. Y1~! .09 Total Disbursements )i2~1~.98 .'79.]U.U ~~ 52 Schedule'4l~p" Amount of AotUal Under Bu<iP:et ''', - $3;280.59 ... . 1,000.00 ... 3,444.7; ... - 648.65 576.40 939.15 1,602.75 2,346.75 ... $6,584.59 . .. ... ..: 3,2910$8 162.76 . :'::* 989.2S ... ... 258.56 ... ... 300.00 .... )7.196.43 53 Schedule It 2.-.D" OITY OF SALINA. KANSAS DETAIL OF DISBURSEMENTS OONSOLIDM'ED ~,- SEWAGE ,]?ISPOS4L January 1. 1950 to December 31. 1950. Incluaive Actual Salaries and 1J aRes Superintendent Assista.nt Superintendent Wages Total Salaries and Wages '3,300.00 2,812.50 3,322.45 i 9,434095 Other Utilities . 4,897.79 Building and Equipment llaintenenoe 1,108.59 Jrtateria1s and Supplies 473.96 Insurance and Bond Premiums 23.15 Tools and Equipnent 672.55 Miscellaneous 102-.51 Gasoline, Oil, etc. 337.15 Orrice Supplies and Expense 143.52 Jla.1ntenance or Truck 55.16 BUdget . 3,600.00 3,600000 2,700.00 J 9,900.00 . 3,200.00 1,100.00 300.00 300 000 1,000000 750.00 300.00 50000 100.00 JI7,24~o33 ~17.000.00 'lotalD1sbursements Amount or Amount or Actual 'lOver Actual Under Bud2e'L.. Bucket $ ... $300.00 ... 787050 62:2.45 - $ ... $465.05 $1,697.79 . - 8059 .. 17:3.96 ... 10" 276.85 .. 327 -45 ... 647.49 3?15 - 9~J.52 ... ... 44 .84 ~ 249.33 ~. '... 54 Schedule "2-E" CITY OF SALINA. KANSAS DETAIL OF DISBURSEMENTS COIfSOLIDATED :FUNDS .. AIRl',ORT JanuarY 1. 1950 to December 31. 1950.. Inc1usiw Actual . Salaries and Wages Materials and Supplies Utilities Insurance Equ1}lBent and Buildings Miscellaneous Professional and Contracted Services Maintenance Equipnent Maintenance Buildings $1,408.60 628.01 102.20 410.96 39.54 lSO.05 ... Total Disbursements 281.cn 2Zl.95 J3.27th.3S Budget $2,000.00 100.00 15.00 410 ;00 1,000.00 25.00 .. 50.00 tot ;3.600.00 Amount of Amount at Actual Over Actual Under BUdIlet - B~t $ ... $ 591..40 528.01 87 .20 ... .96 ... .. 960.46 155.05 ... .. .. 231.07 ... 2Z7.9; .. . ' - ;321.62 CITY Of SALINA. KANSAS pETA.l!_ O~ DI~pRSEMENTS CONSOLIDATED FID;~ ... ,WATER. LImr.r. HEAT AND~~ JanuarY 1. 1950 to DeO$!1lber 31. 1950. Ib.c1us1'Y! ~;14.4 7 921.85 ~.71 ~77 3.09.35 :C~25. 76 ,,28.801.87"31.850.00 " '. "-:;~":t'i{'~:-\<' , , ~"", -.-' !'. ~ .~ Actual BUdget Water Hydrant Rental City Buildings Water Street Lighting Traffic and Christmas Lights City Buildings - Heat street I.ight Maintenance Whiteway Lighting Miscellaneous .Public Library and Carver Center city Hall Lights Fire Department Lights Lights ... Merchandise Gas ... City Ha.ll Gas - Library and Carver Center Fire Department Lights.. KiseellaneOUs Total Disbursements t 651,,00 $ 700.00 246.45 400.00 ... 9,100.00 865...0, ,450 .00 ..... 1,200.00 w '600~oo 23,727.61 18,300.00 tool 500.00 MJ...55 ... 413.46 } ... 273.55) 600 000 Sl4.47) ... 921~85 471.77 ... 109.35 .. Z2S.76 ... / 1/l'- t.t~~ _ '-\' ? . Amount of A~J.Over 'BuClRet . ... ... ~~5.05 - .. 5,~.;27 .61 ... ~41.55 ~J.3 .46 .. 55 Schedule 112...!l'" Amount of Actual lJnder Bud&!et $ 49.00 153.55 9,100.00 1,200.00 600.00 ... 500.00 ... ... 326.45 w ... ... ... - J:~.988 .13 CITY OF SALINA. KANSAS STATEMENT OF RECEIPl'S. DISBtJRSEMEBrS AND BAI4NCES OF CASH MEMORIAL HAl.f, FUND JanuarY' 1. 1950 to December 31. 1950. Inclusive Amount of Actual Budget A.otual Over BU~Elt _ 7.'51205)9 $2.129oM J5. 2.~ Balance January 1, 1950 ReCeipt, _ Ad Y8.1orem Taxes Rents and Concessions Services and Sales Public .Address and.~imekeeper J41sce1lane OUS Sales fax Refunds andRe coveries $ 2,887.39 $ 2,828098 $ ~~ 041 5,335.55 5,650.00 .... ... 200.00 .. 573.60 500.00 73~.OO 168.07 100.00 6a.cn 1,017.41 1,017.4l .' .. 449.17 ... 19~811 ~10 ~; 56 14.47s~ 17 : 53, ' ~~ !' ,;00 ~ Total Receipts Total Cash Accountab1llty Di~bursementa Custodiant. Salary Assistant Custodian Other Wages Office Supplies and Expense Utilities Building and Equipment MaintenaJ1C8 Materials and Supplies hrn1 tare ' and. Eq1lJ;paent .elf ImprO"feJl8nta MUcelJ.aDeoUs Publio Address and'lfblekeeper Ret\m&!J " , , Insurance Maintenance Furniture Total Bu~.t Charges VIl8DCUllbered 8,alaDce12- 31:"50 $ 1;980.00 1,9Q3.55 430.55 '12l~92 1,624.45 1, 3~fH1 759;67 -gl~51 ,2,COQ,!OO >/'oo9S f81.00 ", 91.50 m~6 652.88 .-......,-...:.:.........,.,..._1 . 1,980.00 1,900.00 640 ;"CO 75.00 1, 500.00 2,000.00 , ~50~0 1,000000 2' '000.00 , I, ',S)O~OO ,600.00 $ - 3.55 .. 46.92 124.45 ... 109.67 ... .. .... 4~' - ".-, ' ":1 -.. , 91;50 390~6 - 652.88 - - - _12:.875.00 ) .. '...~'4.~.~j '.02>> 'f~.404el.l . ':'-.::;,." ':"':;';'".-,,',,:'/.:>';:/ :,.~',,~;._.,A; ; "..... '.',' '. -' . ' """~\~"" . '." ";'~ Add Outstanding Purchase Orders 12-31-50 2.203;73 ~7.,~r:n!$4 20'.81 j 7~402003 Deduct 1-1...50 Purchase Orders Paid in 1950 Oash Balance 12-31-50 ~""/")",l-,~~.....". 56 Schedule It JIt Amount of ActUal Under Buch!et ~ ... . ... 314.45 200.00 .. ... .. 449.17 ~ $ .. ... 209.45 loot - 675.13 .. 918.49 M' 523.05 19000 ... ... ... ~92S.69 t.. 57 Schedule II 4ft CITY OF SALINA. KANSAs STATEMENT OF RECEIPrS. nISBUR..<1.EMENTS AND BAIAf\lOES OF CASH GENERtu. T1.1FROVEinENT Ji1HID January 1. 1950, to Decem~r 31. 1950. Inc1usiw Amount of Amount of Actual Budget Actual, Over Actual Under 781.65 f~et Bu~et j . ' None ' "781.,65 $ .- .34,243.98 $33,273.86 . 970.l2 $ .. 261.7; 450000 Oil: 188.25 .. 74.23 ... 74.23 4,561.91 4,561091 .. - - 500.00 ... 500.00 J.39.067.64 li:::~g:g~ r: 2~.64 I .... &39.849.22 L 9 9.2~ .. Balance January 1, 1950 Receipts Ad Valorem Taxes Special Assessment Taxes Weed Cutting Sales and &ervices Sales Tax Residue Miscellane OUs Total Receipts Total Cash Accountability Disbursements Salaries and Wages frotessional and' Contracted Services Maintenance or Equipnent Materials and Supplies Gasoline, Oil, .teo Tools and Equi}Dent Renta1s Miscellaneous Flood Control . eedTax Reflmds t11,942.98 10,959.69 1,001.80 10,208.33 , 765.82 2,360.14 6O~30 360~31 918.055 '60.00 $20,500.00 2~OOO.oO 1,000.00 7,200.00 1,000.00 3,160.00 3,000.00 1,000.00 .. . II!' Total Budget Charges Unencumbered Balance, 12...31"'50 Less Liabilities 1..1....50 Paid 1950 Plus Liabilities 12...31-SO Cash ;i3alance ~12"'31.,SO t 1,211037 233.36 i "978-.01 17~~;!?3 -'jj:'64~..0.4' -,.~' Bone $ $8,557 .02 8,959.69 w 1.80 ... 3,008.33 ... ... 234.18 ~ '799.86 .... 2,939.70 - 639.69 918055 .. 60.00 w C'.. j ,222o~ '1..211.'5l j Oil: OITY OF SALINA. KANSA$> STATEMENT. OFRECEIPrS. DISB~NTS 4ND BAJ.ANCES.OF ~ CEJ4ETERY FUND JanUary 1. 1950 to December 31. 1950. Inclusive Balance JanUary 1, 1950 Reoeipts AdVal.orem fax Sales fax Fees and "mite . Bur1a.l aDd. Removal Markers Lot Transrers Interest Lots Sold Grave Space Sold Care of Lots M1acellaneou.s AJlumnt' of Actual Budget A.ctual Over j 1.251.81 ) 269 .79-i:~~.02 . 4,953.91 . 4,894.00 . 5'1.91 640 .68. 640 .68 .. 2, 575~SO 2,500.00 75.SO 267.~ 75.00 ].92.50 20.00 15.00 ~5.00 - 150.00 .. 745.00 1,800.00 - 185.00 350 .00 .. 2Z1.50 300.00 .. 177.50 101.53 75.97 1Ii:~:: t~:=:~ [ .. ~ ... Total Receipts Total. Cash Accountability Disbursements Sextonts Ss.lary Other Salaries and Wages Offioe Supplies and Expense UtU1ties Maintenance BuUd1Dg and Iqu1paent Material. arid- auppi.1e. ' . Gaaoline, .Ou,- etc.,' Tools aDd 'Kqtdpi18nt Landsea.peSuperrtsor Bew Improvement Insurance lI18oellaneous '1'ota:lBUdpt ,:~s , . < 1J:aeD.OUll'btred. Be] e,"'12"'!'3l-50 :Deduct L1abilities 1-1-50 Pa1d 1950 Add LiabUities .12-:Jl..5O Cash Balance 12-31-50 . 2,1&0.00 6, ,09~20 . UIii .. .,"'ff1 " , " """.,' - ..-- SO.O} " ,1~.o!+7,. ! '~16!.,., - . , 21'9 ~1O i'J4~'71': 300000 .' 2,100.00 . 5,900~OO '100;00 '50'.00 pSO.oo 150.00' ".,W. n.so . ~OO..OO ,.19.10 1,000.00 . 300~OO 500.00 46.00 100.00 .. 609.20 4~Y1 ".OS !..'...' - .. .. ... .. 21.30 11.0; .. ... 58 Schedule · 5'" Amount of Actual Uncie] BudRet , ... . ... .. .. .. 150.00 1,055.00 165.00 72.50 ... t1'0~i:,~ . ... .. '. .. 471.~3 ~.. ;"~,. ~.:""" - 86~.23 . .. 500.00 24.70 88095 ;)'9~?9Q~0l",J+l.~.99 ~ ~ ' ' ..' ll.30~4~ i~"'~'~~~j~~!~'Y'-;{"-;"O~'f<i'~t;,,;:,";J:~2~;j;3j'.' ".',...' ,,'.,' .'",' .-: ".";: ...'~- '_",' :',':, ::'," '..; ,',,:', '." -"':":/"::::"~ ',., ,.- " .. \--. ,",'.. :.~.. .-.,.~ :,.":- ',,", -" --c' '-.... '''" " . .. c. -'. ...} '0,' ..' " ,'Mi'lO i 11~ , ,', ._143,~ j 1.2SS.1l 59 Scl1edula tf 6" CITY OF' SALINA. KANSAB STATEMENT OF RECEIPIS. DISBURSEMENrS AND BALANCES OF '~ P"uBLlC .fi..c;ALTH MJRSING FuND January 1. 1950 to .December 31. 1950. Inclusive Amount or Amount or Actual. Budget Actual C:~ver Actual Under Balance Janu..u-y 1, 1950 f 5.28 t, None Bu~t, BudRet $, {j ~ ..- Racei pt,/:! $4,066.65 $50.65 Ad Valorem Tax $4,117..30 $ Sales Tax 552.15 552015 Miscellaneous ... 36.20 ... 36020 Total Receipts ~ 669.4~ $4, 655.oq jU.4~ $ - Total Cash Accountability $4.,674~73 $4.655.00 '19073 ~ ... Disbursements $4,655.00 $4,655000 $ ~ .Public Heal.th Nursing Assooiation .. ... Total Budget Charges $4,655.00 $4,655.00 $ ... $ Cash and Unencumbered Balance 12-31,,50 j 19.73 f None j19.73 j .. CITY OF SAI,INA. KAliS~ STATEMENT OF RECEIPl'S. DISBURSEMENTS AlID BU.Al'fCES OF GASH BANl)FUND JanuarY 1. 1950 to December 31. 1950. Ine1us!,!! Balance January 1, 1950 Amount of Actual Budget Actual Over {3\uke1- . 11.65 $ No~ ~11.62 $5,u14.94 44,947.37 $67.57 846.33 846.33 ... ... ,76.30 i5.g61~27 Ut. 6'70.00 $ .. i2.a,872.92 $5.870.00 $ 2.9:2 $5,7~0.OO $5,7;0.00 $ ... ~o .00 120.00 .. ~pts Ad Valorem Tax Sales Tax M.iscellaneous Total Receipts ~tal Cash Accountability Disbursements Salina Band Board Rent Total Bud8et Charges 15.870,00 'j5.870,00 ,J .:"" ~ ":t-, Cash and Unencumbered Balance 12....:U-50 .~2.'2 f lone, 4-. .1... 13;: J 2.9~ . , .~ 60 Schedule 1t7"' Amount of Actual Under BudRat $ "" $ fU ... 76.30 $ e.7), $ ... $ .. - ; .. J :.... .. CIT'i OF SAL:.LUA. ~AS STATEMENT OF RECEIJ'XS, .JlSJ:jU~mL;IITS AJID BAIANCES OF CASH LIBRARY fUNP JanUary 1. 1950 to De06mber 31. 1950. Inclusive Actual Budget Balance January 1, 1950 $ None " None Recei~ Ad Valorem Tax Sales Tax Miscellaneous $26,.374.5:3 $26,0.34.61 4,016022 4,016.22 599.17 ~30.390.73 i~o. 650.00 $30. 390.7j. $30.650.00 - - $30:05i.05 $30,6,0.00 i30,051.05 $30,650.00 loud F.eceipts Total Cash Accountability Disbu~nts Library B oB,rei Total Budget Charges Cash and Unencumbered Balance 12-3'1-50$ 339.70 . None Amoun.t of Actual Over BudR~~_ $ $339092 ... l.-.-:.-:- L-::- t 'w ~- i ,.. ~339.70 , 61 S.ohedule "gn AmoUL.t of Actual Under Budget $ ... 6 'iP .... 599.17 $259.22 ~259,22 $593.95 $59B.95 t. - 62 Sohedule "911 CITY OF SALINA. KANSAS STATEMENl' OF RECEIPl'S. DISBURSENiENI'S AND BAlANCES OF C&.SH BilmBEED CONl'ROL FUND la.nuary 1. 1950 to December 31. 1950. Inclusive ,wunt of Amount of Actual Budget Actual Over Actual UndeJ J2.971.'(7 . _ Bu~et BudRet Balance January 1, 1950 None Jj2.971.77 f - Receipts Ad 'Valorem Tax * 3.79 $1,54'54& $ ... tl,541.67 Sales Tax 92.30 92.30 - - Services and. Sales ~.oo 12.24 - 10.24 Total Receipts $ 98.09 ~1.650000 ;~ $1.551.91 Total Cash Accountability ~3.069.86 ~1.650.00 ~1.419.86 $ ... Disbursements Salaries and Wages $ 96.90 $ 500.00 :~ - $ 403.10 Materials and. Supplies 1,210.10 500.00 710.10 ... T 0018 and Equipment 500.00 - ;00.00 Miscellaneous ... 150000 150.00 Maintenance and. Repairs 18.04 18.04 ... Total Budget Charges _1,325.04 ii.650,OO !~ - $ 324.96 Balance December 31, 1950 $1,744.82 J None $1.744.82 $ ... Deduct LiabilltUs lanuar,y 1" 1950 Pe.id 1950 .' No~ .",. .,.. - .1,744~ Add Liabilities Deoember 31, 1950 1.000.00 Cash Balance :December .31, 1950 *2.744082 .,.....,!........'..-." 63 RIO" Schedule Hillcrest Memorial Trust Fund 1 6~2.00 $ ... ... ... ... ... ... 5,485000 ... .. ... ... $ - ~ .. 598.50 1,097.00 - tl,695~?O $4,441.50 $ - ~4.44l.50 HUlerest Memorial Endowment.Fund t 6.776.30 $ - ... ... 130.00 ... .. - ... .... 598.50 .... * ' 728 .50 $ 7.504.~0 - $ - - - - .. ... ~ None $ 7,504.80 $ 6.500.00 $14. oo4~80 -, Cemetery Endowment lwul $ 5.166.34 .... ... .... ... ... 100.00 .. - .. - - J'-5.~~:~ L None , $ 5,2664134 $ 7.500000 l12.766.34 - - - ... ... .... $ $ Po1icements Relief and Pension Fund ~l6.U4.78 $ 1.79 ... 2,Cf75.27 ... ... - - .. ... .. 156.15 $ 2.233.21 $18.3774199 <'J> - 'if - 3,168.00 - .. 350.16 $ 3.518.16 $14,859.83 J - ~14.859.83 F1remenl s Relief Fund '30~LJ.2.20 ~ ... 357.50 222.13 2,200.00 .. - 6.55 5,986.94 - 50'050 # 8.823.62 $39.235082 JJ3 3.24 720.00 .. 371.90 ... 84.15 t 1.659.~ $37 .576.53 Ill.900.00 ~9.476.53 $ $ ctTY OF S. ST ATEMENT OF RECEIPrS. DIS TRUST AND January 1. 1950 to December Balance January 1, 1950 Receipts Ad Valorem Tax Sales Tax Membership Fees and Dues Interest Investments Matured Sales or Perpetual Care Sales of Maso1eum Space Refunds and Recoveries Girts, Grants and APportiomoonts Commissions Miscellaneous Total Rece ipts Total Cash Accountability Disbursema:q.12. Insurance Relief Payments to Disa.b1ed Men Pensions Paid Professional Services Commissions Jliscel1a.neous Total Fund Charges Cash Balances December 31, 1950 Investment Balances 12-31-50 (Em. E) Fund Balances December 31, 1950 .. .'.. 64 S aha dule It 10-A It OITY OF SALINA. KANSAS STATEME.NT OF RECEIPl'S. DISBURSEMENTS AND BALANCES OJ? CASH FllllilillENI S PENSION FUND Inclusi~ &llount or Amount or A.ctua1 Budget Ao1;ual Over Actual Unde! Bud2et Bu~et Balance January 1, 1950 $ 9.825.47 t 9~646.;6 $179.11 ~ ... Receipts $ 3,624.77 $ 3,549.56 $ Ad Valorem TaX ~~ 75.21 ... Sales Tax 1,449.21 1,449.21 ... .. Membership Deductions 2,267.86 2,100.00 167.86 M.iscellaneous .... 24.87 ... 24.87 [ 7.3ll41M ~~7.123~64 i~8.20 $ .. ~'otal Receipts ... Total Cash AccountabUity lJ.7.167tt31 t16.770.00 j~397 .31 t ... Disbursements PenslonsPaid . 6,870.00 $ 6,770.00 ~~100 .00 $ .... Total Fund Charges J 6.870 .60 J 6.770.00, ~100.00 ) .. Balance December 31, 1950 ~10.297.31 ~10.000.00 ~297.31 J ... CITY OF SALINA. KA.NSAS STATEMENT OF RECEIPl'S. DISBURSEMENrS AND BALANCES OF CASH POLICE RELIEF AND PENSION FUND January 1. 1950 to December 31. 1950. Inclusive Balance January 1, 1950 Receipts Ad Valorem Tax Refunds and Reco'veries Salary Deductions Total Receipts Total Cash Accountability Disbursements PensionS Paid Miscellaneous Retunds Total Fund Charges Balance December ~l, 19$0 Amount; or Actual Over . - BUdRet ~lo.M4.78 ~15.605,42 t $39.36 Actual Budget $ 1.79 $ - $ 156.15 - 2,075027 2,000.00 1.79 156.15 75.27 ~ 2.233021 $ 2.000.00 . 2~).21 J18.377.9~ J17.605.42 LLl~ ......-.--............. $ 3,168.00 $ 3,168.00. - ... 4,437 042 .., 350.16 - 350016 4 3.518016 . 7.605.42. r:-- '.< -~ '.' _U..859.83t10.OOO.o0 J4.859.8~ .~-" 65 Schedule -lO-en Amount of Ae;tual Under Bu~t I .., $ .. - L - $ , ..... r r $ ... 4,437 .42 ... $4.087.26 J toO 66 Schedule "11" CITY OF SALINA.. R}NSA8 STATEMENT OF RECEIPl'S.. D~~NTS AND BAI.A>>CES OF CASH INDUSTRIALDEWrpPMENT FVND JanuarY 1.. 1950 to December 31.. 1959. Inclu:siw Amount of Actwll Over BudRet Amount of Aotual Under B~t Aotual Budget Balanoe January 1, 1950 '20.561.47 j20.628 .29 L ... $ 66082 Receipts Ad Valorem Tax $ .50 . ... , .50 . ... Total Receipts $ .50 $ None r- 050 t - Total Cash Aocountability j20.561.97 J20.628.29 L ... $ 66.32 pisbursements .20.628.29 J17..100.24 Sa:t.aries, Office , and Miscellaneous . 3.528.05 L ... Total Disbursements U.52S.Q2 i20.628.2~ L ... .171100.24 Ba1&nceDe camber 31, 1950 W.033.92 J If::>ne j17.033 092 ~, 67 Schedule It 12- CITY OF SALINA. KANSAS STATEMENt' OF RECEIPrS. DISBURSEMENTS AND BALA.NCES OF C~ SPEOIAL FUN]) IN LIEU OF BONDS January 1. 19~ to December 31. 1950. Inclusive Balance January 1, 1950 Actual $ 768.02 Receipts Ad Valorem Tax Total Receipts Total Cash Aocountability Disbursements Payment on Temporary Bote Total Disbursements Balanee December 31, 19W, J 405.54 $ 405.54 $1~17.3.56 .1.17~.56 jl.1?3.56 ',';r , :lone 68 Schedule KU" eIlY OF SALIN4, ~ StATEMENT OF REClUP,tS. DISBP~N1'8 4ND BALANCES OF CASH BOl\TD AND IIq'I'lill!];8'l' FOl'W Ja.nuary 1.' 1950 to DeC8mber 31. 1950. Inclu13ive Ba.1e.noe January 1, 1950 Receipt, AdValoreln Tax General Bonds S~cia1 Bond and Interest Interest and Premiums Special Assessments and M.isc. Tote.! Receipts Total Cash Accountability D1sbu;sements Bond Principal Bond Interest Commissions and Postage Special Bonds.. To be Issued M.iscellaneous Total Di.bursements Balance December 31,1950 Add ... 1950 Payment in 1949 Cash Balance December 31, 1950 Amoutlt of Actual Over Bu&!:et . ;t4',~30.;O $ 30.139.53. ~~, ActUal Budget Amount of Actual Under BudRet .lJ~909.03 t1.31,958 .52 .130,966.60 $ 991.92 $ ... ( 74,765.95 .. ... - { 2,-489 .01 ... .. ... ( 422.40 77,161<087 515.49 - j209.63~.88 J208.12S.47 :It 1" 5r:t7 .ll r $22la.~66.~ t2~.26S.00 L... ... $14,401.62 -- $179,960.5.3 $142,625.00 $37,335053 i ... 10,704.51 15,262.91 ... 4,5;8.40 245.8$ 380..09 ... 134.21 .. 80,000.00 .. 80,000.00 1,191.98 ..... 1,191.98 .- }238.268.00 C - $46.165.10 "._; .,_h j ... j31~763.48 J - 2.027057 .33.791.05 ~~~~-- CITY OF SALINA. KUS,AS STATEMENT OF RECEIPrS. DISBURSEMENTS AND BALANCES, OF CASH WATERWORKS D:&..'PARTMENT FUND January 1, 1950 to December 31. 1950. Inclusive Balance January 1, 1950 Receipts Water Sales Interest Miscellaneous Amount of Actual B'1,ldget Aotual Over $254.671~92 j 87.723.16--j~~:~48.76 $180,069.30 $202,500.00 $ 802.08 1,000.00 _ ... 1,000.00 Total Receipts Total Cash Accountability }180.87103S )204 2QQ 00 j $435.543.30 "292:223;16 $143.320.~ Disbursements Production Repair Well Pumps $ Repair Flow Lines Repair Electrical Equ1plient Lubricants Electrical .Power Pumping Station Labor Superintendanoe Chemicals and Mis cellane ous Supplies Fuel Miscellaneous Supplies Repair Pump Stations 115.72 $ 1,500.00 (}i. ~p 1,500.00 436.67 1,000000 150.00 17,335.67 17,500.00 8,918.80 8,800.00 2,520.00 2,520.00 1,106.68 1,000.00 105.04 120000 1,344.83 3,500.00 Distribution Labor Moving Meters Labor Meter Department Repairs Meters and Equipnent Repair Valves Repair Hydrants Repair Distribution Mains Repair Services 69 ache dule n 14" Amount of Actual Under BudRet -, .. $22,430.70 197.92 1,000aOO jt23.628.62 $ ... $ 2,520.00 $ 2,600.00 $ - $ 80.00 3,737.00 3,600000 137.00 - 2,979.60 5,000.00 ... 2,020040 .. 500.00 ... 500.00 380.23 1,500.00 1,119.77 960.00 1,500.00 540.00 6,033.19 2,500.00 ~~,.."'5~n 019 (CoDtimted on Next Pa.ge) 70 S,chedule "14" (ConI to) CITY OF SALINA.. KANSAS STA'l'EMENT OF RECEIPrS. DISBURSEMENl'S AND BU.Af,JCES OF ~; WATERWORKS DEPp\TMENT FUND January 1. 1950 to December .31. 1950. Inclusive Actual ~~~Trn~ $ lIIeter Supplies and Expense Oommercial and General Salaries AocOUllting and Collecting Salaries - Meter Reading, etco Salaries - Administration Office Supplies and Expense S.tationary and Printing Insurance Extension and Betterment s.tate Sales and Compensating Tax Depreciation Traveling Miscellaneous Maintenance of Trucks Water Refund Expense 886.71 . 353.83 8,542000 5,716~oo 5,250.00 2,019077 2,136,000 774.03 Y7,723.58 266.95 15,047.88 - ... ... 4,20$.52 Amount or Actual Over BUd~et ' 500.00 $' . 386.71 175~0 178.8.3 Budget 7,0004100 6,000900 5,000.00 1,800.00 3,600.00 1,200.00 50,000.00 2,000000 14,000.00 551.50 10,000000 1,542.00 .. 250.00 2J.9077 .. ... 1,047.88 ... .. ~ .. ... 4,208052 Total Expenditures Balance ... December 31, 1950 ~1~1.418.70 l!~6.~16050 L::... $304.124.60 _1350606.66 ~168. 5J.7.94 Amount of Aotual Under Bu~t $ .. ... .... 284.00 .... ... 1,464.00 425.97 12,276.42 1,733.05 ... 551.50 10,000.00 ... ... J?5.197.SO j .. 71 Sohedule "is'' San! tary Sewer j None Se1m.ge 5,';.67.05 ... 57,870.89 ... ... ... $63.137.94 $63.137094 ... 16,215.54 - - ... ... .. ... 150,000.,00 ... 1,000.00 j21.620.72 $67,822.96 ... ... .... ... .... $67.822.96 ( $ 6,023.75 .... ... ... - 15,596097 $21.620.72 . None $150,469.44 w ... - .. - 91.87 Airport Authority J 1.802.03 Chanin Hall ~3.186l\l60 Curb, Gutter And FaviIUl tNone - .. - .. .... .. .... 37,228,,58 - - .. ... .... ... .. - ... ... 16,812.44 - ... 128,394.53 ... ... ... None $171,679.71 ... - ... - ... $30,590070 - ... ... - ... - - - ... .. $ $131,808.94 .... - .... - '37 .228.58 ;39.030.61 } None $3.186.60 91 206.9'1 $30.590.70 ~ None _3.186.60 CITY OF SALINA STATEMENr OF RECEIPl'S. DISBURSEMENTS AND 8'ILlNCES OF C, CONSTRtJGrION FUND JanuarY 1. 1950 to Dace ' 31. 1950. Inolul!.!!! Total Asphalt Balances January 1, 1950 .217.775,,97 iurfao1~ 2.420.8 Receipt~ Benerit Assessments 22,CJ19.49 ... Gifts, Grants and Apportionments 53,444.12 ... Borrowings 186,265.42 ... Investments Cashed 1;0,000.00 ... Services and Sales 1,339.97 1,339.97 Refunds 1,000.00 ... Total Receipts I ~ oOQ $1.339.97 Total Cash Acoountability i 2J Z $3.760082 - - 12.!!bursements Frofesslonal and Contracted Services $ ... $ - Materials and Supplies .. 1,425.44 Temporary Notes Paid - ... Tools and Equipnent ... - Interest ... ... Transferred to General .. - - $1.42~.44 Total Disbursements 1 Balances December 31, 1950 ~2.335.38 .. -,,- -'.- -- 72 Sohedule "16tt CITY OF SALINA. KANS.AS STATEMENTS OF RECEIPl'S. DISBURSEMENTS AND BAIANCES OJ? CASfj BRIDGE AND STREET J!{\CHINERY. BUILDING AND EQUIPMEN.r FUND ,;January 1. 1950 to December 31. 1950. Inclusive Balance Januiu-y 1, 1950 $.3,728.25 Receipts Transferred from .. Street, Alley and Sewer Fund Total Cash Aocountability' None $3,728.25 Disbursement~ Tools and EquiIment $1,430.00 Balance December 31, 1950 j2.298.25 73 -17'1 Schedule OF ern STATEIIEBl , Ol~RE fotale t 3,058.91 19,689.50 6,399.98 477.01 3,205.50 ~29. 771.99 .32.830.90 "41~7ri 4'1<7.01 1~,299.o0 ... 513 .SI 5,291.25 125.580.57 j 7.250.33 Swimming Pool faxes t .... .. 477..01 - .471.~ J471.01 ... $477.01 .... ... - ... t471.01 . ... Bonds ror Housemoving and DepOsits $1,000.00 ... 6,399.98 .. .. j6. 399 .98 $7.399.98 $ ... - - .5~~ .)~-.;-:...~ 5,291;.25 ~5.2<tl.z5 j2.108.73 Cash 1951 ... .... "" ... 3,205.50 $ Advance 1950 .513.31 l3.205.50 13,205.50 $ .... .. - - .... ) .- '3,205.50 $ .... .513031 . 1,545..60 19,689.50 ... .... ... 119.689.50 ~21Q235.10 . ... - ... 513.31 ... 1513.31 f ... $ - 19,299.00 ... ... ... tI9~299000 , 1.936.10 1f 1thho1d1Dg fax InollJ-Siw ... - ... ... 1950 1, Balances January Receipts Tax Withheld Bonds Speoial fax Licenses Paid in Advance Total Receipts Total Cash Accountability 1950 December o to l' 1 J, Disbursements To Distribution To U. S. Government To Kansas Government To Consolidated Funds Retlmded Disbursements Balances December 31, Total CITY OF SALINA. ~ STADMEN'l' OJ' REClUPrS,. DISBURSEMENTS. AND BAI.A.WCES OF CASU ,VF:rERANS HOUSINGFROJECX FUND JanuarY 1. 1950 to December .31. 1950. Inclusive BeJ.arice ..TanuaI71, 1950 $39,004.25 Receipts Rent $ 9,363.00 Total Receipts Total Cash AccmmtabUity ~ 9.363.00 $48,367.25 Disbursements Electricity Gas J4aintena~ce of Equipuent Materials 'U1d aupp1~s Insurance ,Rent 'Reftmds Rent Labor 'later Maintenance Bulld.i1lgs and.' Grounds .i8celle.neous Deposit Refunds Total Disbursements $ 1,953.95 1,637_79 369.78 168.73 lSl~20 79.15 .., .. 980.00 104.40 , 98.50 28,234~71 410.00 '~~1~!21 ,j~~79,04 ;-'<-::' ,".';:. 'Bdalloe December)l, 1950 74 Schedule wlS- ~ 9F SALINA. KANSAS STATEMENl' OF RECEIPrS. DISBlIRSEMJi:NTS AND BATA~Cli'S OF CA&[ STORES, AGOOUNr F{lN~) January 1. 1950 to December 31. 1950. Inclusive Balance Janua.ry 1, 1950 . 3,39.3.97 ~eceipts Sales of Gas, Oil and Grease 11,49:5..83 c....-,-, '~"'60'" ,._~>....:!...!",-.,..~::" ,1{.~tj Total Cash Accountability $11,889..80 Disbursements Gasoline OU Alcohol Miscellaneous Materials $9,137.60 1,122.83 28.08 499.33 Total Disbursements .10,7~'1I:84 -~ Balance December 31, 1950 '1:101.96 75 Schedule Kl9" Balances... Certified For December 31, 1950 Outstanding Check Dec. .31, 1950 (8,00. 20-A) CITY OF SALINA. KANSAS CASH IN CUSTODY OF. CITY TREASURER AND RECONCILIATION OF BANK BAIANC&S December 31. 1950 'totals The National Bank of America ... .. The Planters state Bank' " 76 Schedule It 20" The Farmers :Nationa.l . Bank The National Bank or America Waterworks Refund Aocount ..91it312.~ t116,733.87 $145,;29.22 1~129,539.25 $39,510.26 $ :45,9.20.27 $ 19.80. 26,894.59. 4.47 $18,201.41 $)86,192'33 $116,71JuCfl $118,634.63 i~129,534.78 $21,308.8; Add 1950 Receipts Depoaited 1951 Check Charged Back Balanoesper Ledger . 4,498.46. ... $ 10.00 t :10.00 $390~700.79}1l6.724~ $ 4,498.46 . . ow j123.133.09 ~~ .. It .. '129.;34.78 . . - $. - ;21.308.8; 77 Schedule II 2~lt CITY OF SALINA. KANSAS OUTSTANDING qIECKS December 31. 1950 National Planters Farmers Check Tot&1 Bank or State National Number Amount America Bank Bank - 918 $ 1.20 . 1.20 $ .. $ ... 9591 9030 9030 .. ... 21755 1050 1.50 ... .. 29850 7.80 7080 .. ... 25001 3.20 ... .. 3.20 36353 1.27 .. ... 1.27 19(11 10.65 ... 10..65 .. lO244[, .30 .. .30 .. 889 2.25 2.25 ... 1800 35.20 .. 35.20 .... 1905 153.67 - 153.67 <oj 2191 2.65 0- 2.65 .. 2482 95070 .... 95.70 ... 2603 9.00 ... 9.00 .. 2687 221.78 .. 221.78 .. 2647 63.00 .. 63.00 toO 2948 70.00 70.00 ... 2949 70.00 .. 70.00 ... 2950 19.50 ... 19.50 ... 2951 224.20 224.20 ... 2952 6.50 ... 6.50 ... 2953 157.03 .. 151.03 ... 2954 a7'j .. .75 .... 2955 ll.Y! ... 11.57 ... 2956 "182.14 ... . 182 ~14 .. 29~ 1, 795~ ... 11 79504l ... 295S 1,170.66 ... 1,170.66 .. 2959 ' 630toO ... . 630~OO ... 2960 2,707.99 .. 2,70'1.99 ... 2706 10 ~OO .. 10.;00 .. 2713 12$00 ... 12.00 ... Z732 10.50 lOt 10.50 ... 2133 4.8S .. 4~85 ' ... 27'S J.oo ,... J~OO .... 2761 ,4.00 .. 4.00 ... 27fb '.50 .. 3.50 ... 2771 25~OO .. 2S .00 ... ms 8~64 .. 8.64 '"" 2881 1iiOO ... ldO .. 2a88 12.6S ... 1.2.65 ... 2893 18.60 .. 18.60 .. 2898 6.75 ... 6,.75 ... 2899 J.,87ii2Q '. lHl' .2Q ... 290' '9;'55 -",;... ;9.'5 .. 2926 276.18 '... Z76.1S '.. Check Number 2934 4168 4229 4292 4370 4M2 4471 4472 4505 4492 4506 450S 4509 4510 4511 4512 4515 4516 4517 4518 4519 4520 4521 4522 452) to 47Z2 Except; Less 4528 ..' tll2.80 4547- '"" 4;;6... 94.JJ 4630... 138.60 4631- 9S.30 4634'" 97.SO '46$2.. 98.00 4687. '... 40 ~OO 4S07 ... 70.30 4513... 43 .18 4514 .. 56.20 78 SchEtdule tt20-A" (continued) CITY OF SALINA. KANSAS OUTSTANDING CHECKS December 31. 1950 Jlational Plan1~ers Farmers Total Bank or state National Amount America .Jl!.E1t_ Bank $ 388.10 . .. $ 388.10 $ ... 12.50 .. 1.;, .50 123.45 .. 12:3.45 tot 6~75 ... j&.7S ... 12~SO .. 1:2. ;0 ... 125.80 ... 12:5.80 ... 7.20 .... '7.20 ... 6.JI) .. 6040 ... 16.00 ... 16.00 ... 29.10 ... 29.10 .... 123.40 ... 12.3 040 ... 106.10 .. 10S .10 - SO.55 .. SD.55 ... ?fl.50 37 0 'jO ... 40.35 ... .40.35 . 45.15 ... 45015 106.20 .. 1()6 ~O ... S7.10 .. 87 J.O .. 25.00 "" 2S.00 ... 43.90 43.90 ... 85.6; ... 85.6; ... 75.00 ... 7S~ ... 77.60 ... 77.60 ... 12.00 ... ' 12...00 .. 16,987.92 .. ~q,CJS'l;'92' .. )20.918.86 .1,,80 ,t2~.~4.S9 g;rz CITY OF SALINA. KANSAS CASH IN THE CUSTODY OF THE CLERK OF THE CITY COURT W.. J 0 BROOJll December.31. 1950 Farmers National Bank. Sa1i~. Kansas Be.lance Oertified December 31, 1950 Deposit Jal11lar1, 1951 Outstanding Checks Dec. 31, 1950 Balance on Hand per Records Dec. 31, 1950 Outsta,ndin2 Checks ,1jurober ,', >6r:fi" '852 987 ll58 1898 1910 4Cfl6 2CflS 21ll 2172 4318 2708 2810 2811 2951 3366 3480 3548 3677 36S6 3787 4054 4331 43.34 4360 4S18 4581 4799 4831 5014 5022 5035 5085 ID3 5239 5252 i~56 1054 .75 .75 1.00 1.00 16.65 3.00 .35 2.10 .21 .75 .75 075 4.10 5.00 .75 1.45 .05 4~O .97 .75 .75 .75 .4,0 .75 104100 1~30 25'00 , 10~eo 17~ lO~O 10.00 1~' 1.35 1090 .3,215.39 72.~ $3,288 .3 1.230~ $2,057. 8 Number 5266 5285 5298 sa15 ,317 5318 5329 5332 5334 5336 5337 5338 5339 5340 53.41 5342 5343 5344 5345 S349 5347 5348 5349 5350 5351 5352 5353 5354 Total 79 Schedule ~21" -L , '>:'5.00 ".06 1~87 .25 26iilO 25000 8.85 10.00 5.00 .65 155.00 21.18 181.65 8.51 44.35 9.35 12.30 41.75 35.00 80.-00 ~.3S 9.3S 20.00 21~55 282.89 9.75 19.00 5.00 jl. 230..48 80 Schedule "22" CITY OF SALINA. KANSAS RECONCILIATION OF FISCAL AGENCY ACCOUNTS OUTS.T~ING BONDS AID INTEREST COUPONS December 31. 1950 Date of Date Bond Coupon Purpose or Issue Ip~ ~ JJumber Jwi1ber DetaU Amount Waterworks 10....1.-.25 10-.1-36 579 22 1 6) $22.50 $ 22.50 Judgment 1...J....38 7...1-45 16 15 11 10.00 10.00 1...1-46 16 16 1@ 10.00 10.00 7...1-46 16 17 1@ 10.00 10.00 ~7 16 18 Ie 10000 10.00 7~7 16 19 1 @ 1,010.00 1,010.00 Retunding 1..1....38 7-1-45 'J7-60 15 4t 10.00 40.00 1...w.6 57...60 16 ' 4 IlIiO.oo 40.00 7...1-46 'J7-<<J 17 4@ 10.00 40.00 1-1-47 57-60 18 4. 10.00 4,040.00 7...1-47 'J7--60 19 4i 10.00 40.00 Curb and Gutter 10...1..48 4...1-49 99...110 1 12@ 8.75 105.00 1~9 99-110 2 12i 8075 105.00 4...u....sO 99-110 3 12@ 8.75 105.00 10-1-50 99-110 4 12 @' 8.75 105.00 10-1...50 88 4 1.' 8.75 8.75 Oarb, Gutter aDd PaTing 12-1-49 12.a-SO 'Zl-36 2 10 CiI! 5.62 56.20 l2-J,...SO 131..].46 2 16 i! s.62 89.92 12..J.-SO 152-184 2 3' Ii '.62 185.46 Total Bonds and Interest Coupons Outstanding December 7, 1950 aeaittance December 11, 19~ Balance December )1, 19SOper Fiscal .&gene)" State.ent $6,032.83 2,012.48 )8.045,31 crt! OF ~INA.. KA.NftA..~ AD~!lING .TOVJWL ENTRIES, ~cember :U.1950 , ...1 .- Waterworks Operating I aten,"Orks Investments Debit $27S.oo Bond Matured and Credi,tad in error to the operating account .. September 1950 .. 2 .. Consolidated Fund 1951 Advance Receipts $ 14.00 To remove amounts received from the Police Department ror still Farking Violations tor J'aDUat')' 1 & 2, 19S1 anderedited to 1950 receipts in error.. mW $275.00 $ 14.00 81 Schedule "2,3" WATERWORES, DEPARtMENT SALINA.. KA~ FINANCIAL REPORT Ocvel'1nlZ the. Feriod from.' Janu~ry 1. 19S0 to December '1. 1950 ~RTlrm:.~l=ImA1ft \ .'Rll'ur."n~ S2 lI4TERWORKS DEPAR~N't FOND In accordance with instructions received the books and re~:ords or the Waterworks Department Fund City of Salina, Kansas have been audited for the year ended December 31, 1950 and we now submit the tollowing report based on that e~"nation. soon OF AUDIT The audit was performed in aooordance with the general and speoific required proTisions of the JrUl'liwnlJD Standard Audit Program, approved bY' the state Municipal Acoounting BOard app1ioable to suob. tunds. The aU(ij.t included a veririoation of the Assets and Liabilities or this fund at Deoembelr 31, 1950, in the manner and to the extent hereinafter indicated and 8. general review ot all revenue and expenses for the Y'ear 1950. HISTORY The waterworks 8Y'stem, supp1yi.ng the water needs of the residents of the City ot Salina, Kansas, was purchased from private interests in october, 1925, bY' the CitY' and since January 1, 1926, has been operated as a municipal actiT1tY'. The Waterworks DePartment is governed by the CitY' Comm1ssionerso The Waterworks Adviso17 Com.1sslon was entirely discontinued during 1950. BAlANCE mmft The balance sheet or the Waterworks Depe.rtmeDt as at hoember 31, 19SO is presented in Exhibit w1.- and 1a brletly sUD1JIIarized below. ASsets L.~ab~~:1e,~~,B,&~serves,~. SurPlu! .11639;890.'32 s.\1rPlu Reserve for 1>4tpr'$cution CUrrent Li8.bUlties fQtal'Liab:Uit1ea ,~, Resene & SUrplUs tl,4'J6,4Zl.35 167,576.34 1~,886,63 ~1,639,890.32 Plant and Prepert7 Current Assets 11, 274,?6S.54 364,924.78 83 APPLICATION 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, 19,0 Add Back Depreciation taken for the year 1950 ror which no cash was required Increase in current assets $87,176.26 15,047,88 (21.503.40) _80.720,,74 Total Funds Provided Funds Applieda To pgrchase or Plant and Equipnent Equ1pnent Water Refunds Water Softener Expense $37,723.58 ~,5Slol6 28,691015 12.754.85 ,-80,720.74 Total Applied to Purchase Plant and Equipnent The increaee in working capital represents the net increaSl!l or current assets over current 11abUities as follows: Current Assets: ~" oember31 .'0, "~, . 83,248.41 $255,080-47 2',OOO~OO 25,000;00 1,S75.00 2,500.00 19Si678~44 l4,1l5~72 11,40$.56 15,521.59 26i705~52 26,705.52 2l,308.8S · Cash United S'tate. B ODds City of Salina Bonds Oity of Salina 'TeaPOrarr Botes Account. Reoeinble Iate:r1als aDdSuppl1es Cash,at aside tor'1letund Total Current LiabUit1es Increase (Dem:ease) (1171,832.06) .. ( , 925.00) ,181,562.72 f' "4,llJ.O:n .... 2l,~..s J364.924078 J338.923~30 J 26.00l~ CUrrent LiabUities: AC00'L1J1t8, 'Pqable MeterD8poslts IxpenseResarY8 1';961.67 ,.. 2, 949~05 . 8,881.00 ' $,327;00 43.96 112.50 ( ) 1'.886.63 ) U.3S8.SI :J :. '"....,. '.' - J349,,038.15 ,j~lf534.75;1 Total Current L1abUities Net .orking Qapital. 4,012.62 '54.00 ~~S4) J...~98~' " "'-~ ,< 21. 503 ./J) 84 !'U.N1' AND PROl'ERTI The net increase in Plant and Property Accounts is shown :In Schedule "21t together with the balances in the variOW!l acoounts at the beginning and close or the year It .00000h'"l ASSETS, Cash in Of'fice and Citr TreasUJ'8r:' Cash on hand in the otfice was counted on Jarme.ry 2, 195J. and traced a.t that time into the days bank deposits. Cash Disbursements f'or ..ter Deposits Retends, Iliscellanel:n18 Payrolls, Freight, Express and Pett,y ~1a1msare made trom currentMsh on hand. Re1mburse.. ment for these items are later received from the City Treasurer thrl:rogh approp.. riations made by the Board of City Oommissioners. Cash In the handEl of the City Treasurer 'WaS verified and l,ompa.red with the reoords of the City Clerk. The ~ent.s of vouchers for the WaterWl,rks Department are now be~ handled in the same manner as all other fund payments are under the same type of authorization, and the warrant-ehecks are issued by thl~ Oity Clerk and entered on hie records, the same as those for other funds and dePartments. United states Bonds and City or Salina Bonds _re presented f'or our inspection by~e City T~aBurer EO keeps them ,1n.thelfationa1 Bank or Amerloa. All coupons ~.re' f'~ attacb.eli to the bonds, and the bonda on hand agreed with reoords of' bonda heldo Oit1 of" Salina Tempora17 Irotes represents m01281 a<ttanced '1;0 the City by the Waterworks ;D6partllle!1~~.Da~ o.r .~B~, I~~res~ 1.1a.te 8.l'ld ~~8 ot these femporar:y Botes are1.1sted in :lm1bit .p ~ .1U14er theOity 4uc1it. C'- .~ .~, .",. ...~i.::'.~. ''..'-,.7':~....,~-~'c:' :';', C', ',,:''':.' ,,>-,--' "''-- ",~'--",~_" ";'..~.'i"" Total b~I)Hn~stor the rear ~usoutsta~ ace~ts ,at 'l;J:1e begin'r)ing - . -- of' the year were accounted for either in the torm of cash 1'$061 ~d IduriDg the year, tisc~ts and rebates a~l~d, ~ad debts charged Off, or O11t8tand1Dg accounts dut). at ~~! close,cC)t~h.e. I~ar!_ Inftntoryofaater1al88n4 8up,pilii3repr'8aen:ts 'the Talue of the.. 85 items on hand December 31, 1950, as inventoried under the supervision of the superintendent, who stated that the quantities were correct and the items were priced at the lower of oost or market. The .xtensions and footings _re verified. CURRENt .LTARILITIEa Account. Payable represent amount due on open account as a,t December 31, 1950 as shown by the city Clerkfs Purchase Orde~ Recordo The total outstanding deposits at the audit date, as sh01lIJL by the ',..', General Ledger, 'Was reconciled to the "'tail ot indiv1dtlal depositox'ie... Your attention is direoted to the fact the interest on Meter Deposits is not paid by the Waterworks Department in acoordan,ce with the requirements of Section 12-822 G. s. 1935. SURPLUS The only changes in the Surplus A.ccount was the addition of 1950 Gain, and the deduction ot the cost or the Fire Equipnent in the amount I')j~ $1,220.16 purchased for the Fire Department and expenses in. conneotion wi.t..h the proposed Water Sof'tensr Plant in the amount or $12,754.85 and $28,691.15 Water Reftmds made during 1950. ~VE ,~.,l,lEPRECl~ION ., ,": ,;';'.\, . ',,;.~-~.'.,.,.. The ~ollow1Dg tabulation, 8U1D1l8.rizes the chs.Dges in the Rel5erve ror +-." :',"':.-- . ;,,' -,,"- ,'.' '.~ .... ',' :DepreoiationduriDg the year. Balance" - Janua17 1, 1950 1950 ProT1siontor Depreciation .152, 528 ~~O 15,047~88 Balf&D~J?!~~e~ 31,19~, ,.,.~1tl'US?6'~]~ _ ",;,,~,~":. ,', -.,,' " , ;1;;,,~'./~"lf:~~_"'~X"':~::~\,i~':'!"';',cfc-,'f<'~','_'-"''': The amount added to the R8serve Aocount in 19SO repre~ent~ ,the deprecia- tion expense tor the year was caloala~d ');)1' us and rOUtlCi to be correct. 'The reserve account represents baok reserve onl1' as DO funds actuall.y set aside or segregated. 86 INSUBAHCE All Insurance purchased during the year was charged to expe,nse. A statement of the insurance ooverage in rorce at December 31, 1950 is presented in Exhibit -14" under the City Audit. FIDELITY BORDS Fidelity Bonds are in rorce in the amount of $5,000.00 each on the Superintendent and Cashier or the Waterworks 1>epartment as shown in EJch1bit -L- in the general report. O~IO. ' A detaUed statement of profit and loss for the year 1950 j.s presented in Exhibit lIB- and its BUpporting Sohednle -1- 0 GENERAL No adjusting entries were necessary to adjust the books to conform with the audited balance sheet and profit and 108s statement since all necessary entries had already been made. We wish to express our appreciation for the co-operation ot the Superintendent, Cashier and other City Officials and Employees dur~~ the course ot the eX8Jll1nation. CITY OF SALIn. JWEAS WATERWOlUS lEPARTMENT FUND BALlNOE SHEEt December)l. 1950 Fixed Asset8 Plant and Property (Schedule 2) Current Assets Cash in ottice Cash (Ci ty'.rreasurer) General Cash (City Treasurer) Retund Investments United states Bonds Salina City Bonds Salina Temporary Notes A.oc~s Receivab!!, 'I a tar Service Lines ID:'f'8ntor1e8 Water and Service Department Operating ato~ Total A.ssets &.ur1il118 BallPlC8 January 1,. 19SO A44. 1950 Profit . 1,044~65 82,203.76 21.308085 $ 25,000.00 1,575.00 195.678.1.4 $ 5,387.74 6.020.82 . 6,33'7.10 20.36S.A2 87 Exhllhit itA.- Asse!i! $1,274,965054 . 104, 51f7 .26 . 222,253.44 $ 1l,408.56 . 26,705.52 ;~ 6)9 .890.32 &urJil1l8. ~serves and L1abll1:t~~ 11,412,248.2' , 8'1.176.26 i1,499,424C1Sl A2.9<(lel6 . .1,." ~'r, rt. ;.6~* ..",.-,;,qayv . 6,961 ;.67 8.$81.00 Le..1 )Jet Surplus Charges Be~1'}'J1I ,&Jld Jete,~d, 9haraes I8pre~'\:lOJl"/ " Deterre4Ch&rgeiJ LiabUit1ei! .lOO012tit8 I'qable Water Deposit. Total aurp].118, be.ms and Idabllitie8 11,456,427.35 . 167;628.)0 tM~~ ' ~~6 = ":' s.aJ.es ofWliter P:t1vateC0l18UJll8r8 Ra1lroads County City Govermnent Schoo18 Penalties Totalllater Revenue Less RefUnds, etoo Grose Receipts OITY OF SALIN!. KUIRA...q WATERWORKS llEPARTMENf PROFIT ANI? LOSS STATEJIlENT Jeer Ended fjeoemb~r,31. 1950 '173"SS~ 3,906.75 S04.OS 1,627 ~5 75.00 1,479.35 1.618 ~8 '181,669;05 1,599.75 ~180,069.30 Lesa Operating Costs (S.chedule 1) Add Interest Received Bet ITot1ts."to SUrplus :\' 93,695.12 \ 86,374.18 8~108 :. 87.1'76.26, .....," "'. ,..-';'.,-; 88 Exhibit 1111" 9J:1I OF SALINA. KANSAS WATERWORKS D&PARTMEN'l OBl:RlTING COSTS Year Ended December 31. 1950 with Comparison with 194,2 'later Supp!YEXJJelnse Repairs well :PwD.ps Electric Fower RePairs Electrical Equipaent Total .. ater Supply'HExpense Production Expenses Power'" Super1nteDliant Pamp1.J3g Station Labor Fuel Miscellaneous SUpplies and Expense Repairs, hmpitlg Station, "Lines & Equipnent Chfdlicals RepalrsElectrical Power 'fotalProduction Distr1butionErpenses LfiborMoTiDg 'J4eters Labor.M.ter'Department 'Bepa1rsJ4eters and Equipment RepairsB7drants RellairsJld 118 Repairs Aervices Repaira'frucks Meter Servi'ioe fota1Distr1bution&xpenses '" '~':," '" ".' " , , , commereiala1'1d General EX'P61U'8' .'8altirie.,'~".ccount~iand i-OoUect.i1)D8 " Sa1.arles ...e'ter ,'Read.ing andlellver1 salaries -,,~'~istratiT8'and'Auto Office Supplus and Expense ~ Inauranae .COlJ.pe~..;tiDg.1id88J.e.;~8 '.'t.er;.rona 'saJefiel:::;Gd"S%PtDae ,.," "'-";', :..>}~.~:'t'~ ;,:,... c"" .:.,. -.. -~'"":,,.,' ',,' ;, ).: "- ,> ;"-;:'- ,-,":.:. ,~" Total CoIDaerc1a1 and GenewExpenses J)eprec1,atioJl 'fotal Expenditures 89 Schedule Itl" Increase !22Q ~ (Deorease ) :' " ',' ,,': ~.'. ~ '':'' . ~,'::~ i,';:".J._ , .," :'"~"'." , .. i.,; . . 115.72 . :232 .18 <$ 116.46) 5,845.13 5,,4.70.57 374056 , 28670 17.81 268089 ) 6.247:55 ~720.56 $ 526.99 .U,490054 .11,049.88 . 440 066 2,S20~OO 2,520000 8,918.80' '8,'7690'90 l48.9O 10S.04 112.60 ( 7.56) 348.68 469008 ( 120 .40) 1,.344.83 1,419.12 ( 74.29) 7$S.00 724.50 33.50 $25,~;::I ll8 000 1 31.97 $25,183008 452.78 . 2,520.00 3,7Y1.00 2,979060 380~23 960.00 6,033.19 886.71 ")17.~~:~ _ _:;'_:~:>f;"~;'<" ..B,~.OO 5,716000 S,2SO.00 2,019;77 2,136.00 774.03 . 266~'5 ~,'iT "2...0'" ." '>"'::-.' ~'~.~ ':": : _~,~,,'>',,>::' '1Pl"- -~:'''';_''~') 'C" ,'J,; . ";;~8:~1;~27' .', '--, .;~I[::,,'i'.' i,~:\:";-'/,,_:_'--.:-:':'~;<:-'r<'-<, Jt~?'(;l47.88 j93..bJSo12 $ 2, ;20.00 3,682.60 3,785.71 33.15 960.00 4,019.41- 841064 - . J15.842.51 ,.$8,004.65 '5,560.00 5,413.11 1,844.92 3,155.15 648~25 '205.oa ~f~-, ,- ;-t'\:'-f:":~ ,/~,."U'-._-,> ,i~.83~.~~ _"i,:~..'~r .;' ''!;'.>''/'''. :;:J - :;-'i _', .I1~,3SO.00 f8J,,_9?7031 $ ( .. 54.40 806.11) 347.00 ",. -5170'5 156000 ( 163.11) 174.85 < 1,019.15) 125.78 61.87 4i2~~S2 :-~i'-; ;' 't~<~~tJ !'~~3~~:l'<~{':~-1 J ' J...082ell t 1.69'1.88 t 8.767.81 General EQUilJll8nt.., . Garage and Store BuUdings trucks and Compressors QUor1nator laboratol'1Equ1p1l8nt ;~ture" tota1'aelilrilEq111:paent Total All Equipaent CITY OF SALIn. KANSAS PLANl' AND PROPERTY ACCOUNTS WATERWORKS. DEPARTMEN'l' ,January 1. 1950 and December 31. 1950 90 Schedule - 2- . January 1. 19~DeoeJllber 31. 1950 Increase 1950 7,'/.71.28$ , 683,523.23 42,560.65 22,536012 S5,56<).84 ~' 313.22 i 906:780.7+ $ 3,747.50 18,519.26 61,683.63 34,6S6.93 g7824.0i t 1 6:46103 . 14,737 .06 . 3,580.40 18,750.84 3,069.37 27,943.33 22,9;5.64 3,170.41 1,,18~.'81 j 1~::~:~~ ,~ 7, 2'i'7 ~8 710, 5~'{j.ll 44,4X.,4.79 24,41:0.29 55, %9i~4 25 711.J2 j; 938:000:63 . 3,747.50 18, 51.9 .26 6l,6S:3.63 34,68:6.93 J 11l::i:~t 14,982.86 3,SSi0-40 18, 7~iO.84 3,069.37 28,54'049 25,9.39.~ 3i,1'O~ . 15,lS6M iil~ ,! : . 2,2$2;04 . 2,2$2.04 8,759,;27 9,$J4.27 4, 686 ~40 4,686040 1,269.0~1,269.0? .t,~~~tl)"lk';;~~!Il' ,Jl.237.2U.96 .1.274,,96S.S4 . ,. >.....':,.:, ',C' : \~ $ ... 27,033.88 1,904.14 1,884.17 ... 397.73 j~lo219.~2 . .. Distribution &tru.ctures and Manholes Cast 'Iron Mains Hydrants Valves. and Valve Boxes Reallstclte (Stand. Pipe) Meter Boxes and AccessOries totalD1s~r1butian Water Sup'PJ,t_ ' Real Kstate FumpHowses and Derricks Wells Well Pumps and Meters Flow Lines Total Water Supply Pumpiluz Sta.tions Real Estate Real Estate Improvements Pump House and stock Cottage Reserv10r Electrical Meters, PumPS, eto. Venture Meters Pipe. and :Piping Water aottenernant ,101;.:1 .PumpagStatioDS .. , l " ~_ . .A. ... ..... ,_, ',- .,,, - .. j $ 245.80 - .. ... 602.16 2,983093 .. .. .. ,) 3~$31.~ $ .. 1,095.00 .. .. .1~6~ J .'--2: '. .l~ an ,723.58