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Financial Report
TIre F'PJ:;;S Ylji.iLIC LIl1.:UU'1Y OF T1.:I~ CIn 05:;' SJu.lNA# Y.AN'SAS Salinn. JO\,."JaV FIlt4...'iCIAL l1.E:roR1' cover'big the lSsriOd 1').-am Janu::u--.I1. 1:;0 ~ :51. 1948. Inclusive Jl.1'KDTIf AID COB ~ lUbUo MoourttKm.W ;'~.~.~~"~~~~~.'\"'.'f,.)~~:?;,;:>.)tt{'!~i';"~"i:'-'"i..;,.j.. ;:.....,...,.,. EXlIIDIT "Aft Sohodule 1 EXliIBIT tin" THE F'HBE PlJl3LIC LIBRARY OF T:I:IC CITY OF SALINA. lWWlB 6a.11Ia. ~ nmm;; 11 1 Page 1furtbor I COI~ns . . . . . . . ito4r . . . . . . . . . . . . . . . . . STATE~Q1"l' OF' RECEIPTS. DISBURS~ AND nAI..AWCE - GBmRALFUND.................... . Gto6 1 C8JIh1nCUG~off~............. . S~1' QF ~. DmBUftS.~ Am> BA.I..AHCSS' OF OASIl .AND IlNES1'1lElr.l.'S - BA:RrLE7T FU1fD . . .. . . . . . 8 .t...._~~ " ~',' .... (". TUB FRBE PUBLIC LIBP.A,l{Y OF l'HE CITY Of' SAUllA., KANSAS Sallm. ~"'_a OFFICERS I iii 1 Robert F. Bur:Dett . . . . . . . . . . . . . .. ... Preslden1i Mrs. lI. U. Moses. . . . . . . . . . ..... . . V1ce-Proaldont 1lenr-..{ H.I:.'barhardt. . . . . . . . . .. . . . . . .. Tree.aurer &race f~. st~. . . . . . . . . . . . . . .. . . s.or~ BOARD OF DIRECTORS I LIt G. O. p. Setts Robert F. ~ .ur.. 14 N. Ifoee. GnLoo i.'at.u~ Barl C. WOO<1war4 ~-.~ .... .1bdah. ~ ..",*..'#~ .... 4. R. Gel. ';';"" KENNEDY AND COE CertlRed Public Accountants . . SALINA, KANSAS Juno 29, 1~9 1'0 the Board at D1rectors" Tlw FroG PI.tb11o L1br'a.17'ot the City of ea1 ''r\a, 8al1ta, ~u. GentlGmen, In a.ooorde.1lOo with your instructions, an a.udit ha$ boen mdo of tho .financ1al boob and. rooordG otThe Free Public .tJ.brary otthe 01 ty or SaliM, JIAnoos, cover- lug 1;be pel'1od from ~~1lU7' 1. to ~ 31, 190.-8, 1Dcl.ua1vo. The report of au.oh audit 1Q borcndth tJUbad.ttoc1. Ooples of 'bh1s report haw been subd.tte4 to the ~ bo~ ot the City of Salim. SCOPS OF AUDIf t '1:hc audit 'WaS pGl"r~d in t\OOOl:'da.n.c$ with'bho ~ and apeoif:5.0 requirod pro- visions ~ tho Ul'1~~ Sto.ndurd .Audit Program approvEX'! by 'tho Staw Uuniolpa.1 Aooount1n[; D<nrd as of ~ber21, 1935, and as rovisod Oatober 25, 1940. Ru""C.EIPTS. DISBUP.3El&i:ltt'S ..uID 13A.1..ANCES OF CASU ANp I.ll'Il:ES1'UEIns STATElJEltr OF RBCE!P'l'S, DISnm~~~.AND IlALAJ'.iCES - GEllERA.L MID, ~b1t" Aft. Tho opertlting receipts and d1abursCll81'ba or fhCt F1"ee PI.1blio l4.'brary are ole8rG4 tbrot.lgb. ita ~ F\md.. Exh.lblt "A"re.t'leota tb.e 1"00$1pt8 and d18buraenrmte duriDg 'the audJ:t poI"1od and tho 'balAnces as Ai; the bel)1n:n.!n,g And closing dates of that porlod. 1'he library ~ l"eoeiwd Q total of $23,5M.55 in apPr'Opr1a1:d.ons from. the 01"'by or ~l ,. dur1z;g the year l~. ~h1a ~ ... 'VWitied by 001'l"Oaponde:noe 1d.th the 01t~ Clork. ~ the )*'104 lDkW _cU.,. llbnu-1u1r..s.tW4_1bt'u.__~ ~. .M"~ ;tHa.~. ..~ .u4..~ ~,.iu,...o~1Lot . 1$11.14.. ru. U'8......., ... tbIJ,~. tW.. tUlUrt. __' .1'eturA 'bOo1m. Wttbl1f 'the 1d.JIIfJ llmlt, ~ tMa arooo11eo1secl ttoa NN.1 ~... anA ~ ve oo1leote4 Ear 'b. uae ot ~ bClake olaas1.t104.. JIlIl.7 .U 'boo1ca. !he ~1olIa mde at 'bbe l1braryare or4J.nari.1,y !n "V'OI'7 ..u ..... lteoe1pba an DIt lIaued for -.oh oo11ocstioD. but & reoord is -Sntaiuec1 Of Wta1 da.UI . "ll~. .fhD 1l~'. ~17~.Ot ~".u...-, .....1.21 ,....,...t~,.~.===4.~...:~.....:~f'f tmtte4 fta.... ~ DoA4 jn . JriMlrJ. ~... .100.00.' ..1 ..". .AU ~_I*~. O&l1s..ot ...... . ~.~....... .~. .... dlf.,... _.... ...... ..' ....I........~......:........... ... '.' .'. .... _...' 1Iht. ,... ..., aft." ... ..~~ _.,'..~..... Ibi qkl..~ ~. .ttf 'bbU.,. II.~ .. __ .......... ~- U4 1Ibe P'rM ..lJl.t~ l1J.~ .,. tip. .~~..~ ~."","td.lIc ... 0hM1c. 1-ftW..... roa. .t.w.~.. .....t1w. ~ ~ ~ ._....~o1.~.~....~~. . . ...-..r..~~,..... -y...;~:\t,:;;~'i~i.:~:.,;!..~t: . ;Zii?~\t,..).~~;.J{\kf:'..'tf{t~~f:::~<. . .' A s!~ l"r proooduro is :f'ollom;){1 with respect to disburaom&Jnto oll&.rgoablo to the YusOUl!1 aooounl;, ex.oopb thD.t c. sOpQ1"'Q.'bo ola.1m vouchG1" form is formu-dod to tho ptl~o \rl.~ a srnwt ahock. rho pQ.:f6e is ~8'bed iw sign and Nturn tho oJ..ain vouaoor. Tho apprc:rval r4 tholibrarilAn did not appoar on Deveral oJaim vouohors andatmlO di8bursemsnt:J wonn:1tIb st1pport&d by oJ.a.1.m vouchers siowd bythe ob.1!\1mb. Ohooka 14aued &tr1nt; the poriod we" ...~~~d u.to DJ.mber, payee, .r;:ayee fiWdorao- JDt'J.1'.tb. tU.piJuroa a.ndlank ca.noGlla'b1on wwen 0....1'00. Y1itht.be record of olwck8 1a1WlCt. l'I1th ~ ~f ~ 'bore the a1gra'Ouroa ~ p1*081dent or ""-c0- president;, ~ aD! ~. Cla.im vouchers paid duringtbe period wero teat oheaked ltiththe invoioes fil.ttao.\lt~d thereto, and whoro &KPllOl.\blo, ola1m vouohers lJW'e oGqXl..nld with the ~8 of the ~ oheoka issuod in ~ ~. CASH IN otJSfODY OF mtABtmm. Sohe&11e 1. tTndor'tb1a eohedu1e iohe't General Pun4 bfmk. 'Oq]4\J\Oe, .. oonf'1rmIMi by ilhe depc;u51'bCD7, 18 reoonc11ed to the ~'. bal.a."1.OG CUI at Deoembezt 81. 19&8. Too "troasurer' 1l:llUntainod no reoord ot diaburaom.ents as is required under G. S. 1955, 12-1213. COMPLIAliCE WIllI CASU BASIS AUD B'tlDGET LAWS. Under the prov1oiona or tIll) cub ba.$1s law (0, S. 1935, lo-llOl tiO ll!2) it 18 unJ.awtul to mloe payment out of or to oroate an 1.n.dobtednGss aga,1ns't ~ fund in oxceas of manoy aotually on hand in tho tr~ ~o tl'-.e credit at tho fund. thlder the pt'O'V'1a1ona o.t"'th8 budget lur (G. S, 11135, 79-293'5 to 2981) it 10 unJ.mtw f\1l 'to ak9 ~ outof' or 1>> Ol"OtlW an 1nda~a ~ ~ fund in ex- 068S of t1w <<tm\.mb provided tor -that tund. by tho a:nnual budget. The foll.ord.Dg .~ showa the cOlr1pUte.tion of the expend1:tura of 'the Ge:nezoIl F\md tor thP :vn.:r 190. ~D1a~~t... ~,... ~~ ~. - ~q u at ~ 11, 19&'1, tDcludod in 1968 oaah d1a~ '~.~.J.~ 825.19 A4l~ ~ .....tIM.~l~-.. ,. ... .:-JlltA.;:~,.MO.~f.";~~;J;:'. , . " '." ",,-^'~; -~~::: :::'-.' - .,:... -. -- " '12,660.98 . .... '.- .'. - " -~ ~\> "<:;-'~~;-::\~:,\": '~:)h;V;;ft_41;' ,..... . :' ,:'.~',. -:~. -:~". . , " -' ~ ~ Tear 1N8 - " ,.' ,'- - - - _ _ JI l/-t,tl ~~ ~ ~ of -- ~ ~.~.. ~ ~","....~4" cb Deoeabe1'a~ lMe,_ ~.... "~.__:of ol"i~ ~~ jd.cl ~ the ~ of ~l'Q"'" 11ft'. . . Aotua.l I l . ~ 0Nr or Under !r~ lmd&oY Bu~ ~ored ,FuUd llalance - ~ 1" l~ n.~.1 1pt G - Year 19Or8 Friii""~.a.o.n other Reoe1pta Total $ 1._.M $ - '1,551.00 23,584.55 23, 684r. 55 .;. 911.14 8Mda Bl." , $22.9158.13 .24.449.00 81,490.8'1 22. 83:.!. 18 ~..f449.00 1..616.82 ir , ~u..~ 1 .. , ~ .. , E7;pond1 ture~ (Per caaputation above) ~ Fund Ba1anoe - Dooom.ber al~ ,~9fdl . J 1 The above atn~ ahOl1B 'that thore -.a COD;)'JlU1OO w1th tho ~ _ ~ tbe aud.i~ pariod. Dl.1r1ng 'the ~of ~. 1965.tho cub bu1I1aw l'U viola'tod by the .1naua.nce of o}JOOk:$ in an ~ YJhich 'WEUJ 1n GX0088 of the ouh bQlanoe to tbo eNd! t oJ:' tho Gcmra.l Fwd. SXATiJEln? O? TillCEIPm, DtSBUHSEMBliTS AIm BAL.UiCES Or' CASH AND nnr;;SX1&:llrS. BART- LETT l'Ulro. :e:d'l1b1t "nJ1. The .Be.rtlott Fund N~ the ~ bB.J..aMe of funds or1gim~ tran a. bequqt nade by Jannte V. Bartlott, deoeaoed. plus in- tero5b race! vod on the mvoa'timottbB of 'bhe f\tnc1. The reoeipts of tho Ba.rtl$'bt Fund dur1ng 'bbe year 1918 conaitlted of 1ntereat on United Statea ~ Bonds. Exh1b1t"13" refieota.the reco1pts and disburse- mente of 'the Bartlett Fund duri..tIg 'tho. audit period .and the bal.al.lc8s as of the be~nn1 ng aM olos1rJg date$ of that; por1od. The balance or the 1lartlet1;; Fund a$ at ~ 31. 196-8, oonabted of both ouh and 1nvestzIlettts. Under the above GXh1b1t the ~1ett FUnd book '* In.noe 8.8 0QDIr0 f'11I1md by 1:;he d.epoalt;ory 1.8 recancU84 'to ~ ~'. ~'''I~ at U&o.42. Un1te4 state. ~ ll<mds1n 'the ~ ~. ot t2,8Q;).OO ......~ in wrlt1ng v1tb:bbI JIa1dcmal Bade ot~. ~I~. ~.,..... ~areho1cl toraat~ DariDg the per1041abere 1V8I'e __ p1A....nont 1"8OCIr\1a _i~tl104 oftbe ~ ru:a4 . reoolptB and d1a~. . "", ~ ADD FX1lR'{:rrr BOmIl. . " .."f ~~~? o.t ~ and~~l;";,~c~~:,_:;~;~~~.::~~~;-~"_C', ~ ~,~. J1N ,_'a~ ~ .fl1i.-.o~pQ ~ acl.........~ 1O.~ F1N._~~I~~ , DclJlft' 1Icp1.o"'" ....,00 ~~ BoOkI u4 ~ fbs_ 00n~ tto:tw F1~l1ty Bond Itenry ll. Eberhardt. t~ Covero.~ ~ - $ 4,000.00 lie ~ Co-~ A boncl tor the t:reaaurer 1n the amount epeo1t1od by the library board 1& ro.qu1r6d UD4tu" the ~ of G. S. 1985, 11--1211, .suoA baD4 to be appr0w4 lv the Bou'd Of 01"" CODa18a1o.n&JH.fhe ~ot 'bbO 11'bna17 boe.rd datod JuDe 10, 1~2, authorized a bc:md 1n the ~ of 84,000.00 1Ih1oh is the a1IMmDt or 'bhe bond Fev1Ol1S~ postod by 'the ~e1". Tho 'treasurer's bond 1\IUJ approvod by the Boe.rd of City Contdsal0nc'8 on Juno 28, 1918. The fidelity bond of 'the troo.aurer.. J"OtIfIMKl upon itu exp1raid.on by a. .OOnt.1.rIU- a'tion ~te 1eaue4 by the ~~. !he.effeot o.t 1ihe cantd.auaiilon 081"b1:t1oate i.to exte.a4 the perlod1;o -wb1ch '1:be ~ .1' 14tB band iaappUaable and dooa not prov1de 04,000.00 of 00""" *'r each tvm. A 'bond 18 roqu1red b3' ....1Ju1Ie 8.1'Jd 1t 18 ~1y ~ 'that .. aepu-a1Je oovwap or. tull ~m.t be provided to't" each 'bem and .. are or thO op1nicm. -that 'this requirement .cannot be aat1a!'104 by Q oontlnl.llil,'tion oort1!'1eato. QEJ~~ ~ The m1nuto6 of the ~1ngQ of tl1$ board of clirOcton lndiocdrod that five moot- ings or t.he boord. \~ hold duri.ug the j'9a1" 1946. The board of' d1r~ did nab ~ fUl I.1U1JJAl report to tho &owrning 'body of the City of Salin&. u required under the prov1aions of the 812atube G. S. 1935. 12-1206. GEltTIFI~ I certify tha't. in ~ opln1.on" subject to the .torogoing ~t.a. tb$ ac~ in{; oxh1b1ta and role.ted ac.he&Wt refloct the ~a] oond1t1tm of the Froo PubUo IJ..braz':1 of 'bbe Ci'by of S91ir.. 1rA"'_., ....t Doc..-. 31, 19f.B. aJ24 ''the ~ot 111a .,.,.1d.ar.uJ t<< 1;hf ~ tna.. ~~.;. to .~ ..11.. 1_. "~,.'bd~. ~... ~~.....~.. ... C.p..A. .. ..1MC~ , ., ,.,....:.,..... ,6f,..a.~~...~.. . '5;;L,3[~ ......!.~t~\~;(~~~i\'c.\";/~!Y:."':., ~ :.:~:;~~:*~l~.,.:<;~!""J.ff;:~3:'~;;: W:.:~:~.J~~.;\..'?;i,. ~...,.."... . THE FREE PUBLIC LIBRARY OF THE CITY OF S.AI..INA. W1SAS RaJ,1'J\. ~_ E:xh1bit flAft T SXAXII.emr OF RECEIPl'S DISBUR.S~flS , r I LA1lD' lfAl~Altii _ titmfu\1.; mID ". From. ~Jl. l;-o r>eoecilxn- ~. 1948 %r~ta. ~~~~ - ~ 1. ~9t.e l(ooell't. Appropr1Ation !'ram the City of Salim Fines. ~hips and R<m.ta1s Band Intoreat t .,...., $23.5&4.55 928.~ 2.50 %~ Reoe1pba D1a~8 ae.Jal"1e1 and was- l1'enr:f n. Eberhar4t Jerome 0ushElu1 Alice w.Uo:o 2:.fa.rtha Turtle . .Alice. 018011 E1'fle CaupboU Doro'tb,y Drury L. Ii. Buohro Della ~ Am1a. Wakenhttt Jean 13011 Iuu Olson !hry Dreeao 1iu:7 l'41'"es D. .l~o::o. W. li. ..Daw1.ey Jean Do.J.rJtl9lo M,615.69 ls!." F~ ~~. ""1Q.t!Wd.4 an4~...t.~ 11, UI8 t 60.00 3,300.00 1.'788.00 1,452.00 495.00 i . , . 1.Ss).OO 1,100.00 1.680.00 900.00 ~Q2.25 831.98 311.;19 148.IS 469~OO 192.00 46.00 r , 808~~, 115,041.17 14a.70 814_900.41 Booka. ~ ldMtna . ,:.'0:(tJ...,~'" ",'f~::;::';'.~ ..:=............'...'.>'...'.'"~..''''....., A' .. .. . . ... . . . ". ~..-.'~,.~: .., ud~ -- JNU. ..4l1Is.: ~. ..... . *~"'I'" 14..,. ~ . dani.. ~ of ".110.41 - 118.88 ~ Q.4. flIHiM1::!,\!,,:;oi:i 1..11 8'1'6.. ... , .1~ .n,018,_'.,.?83.. .~~;.xl...'./~,~0~j~,I~;..;t;~1 TIlE FREE .PUBLIC LIBP..AP..Y OF TIlE CITY OF SALINA, KAlIDAS Sa.l1ta. Kansas ~b1t "A" (O_O!~'d.) STlal~tmn' OF RECEIPTS DISBURSEJAEltlS . AW~-~~FWm From J6.ni~r..f t. to Dci~ ~l. 1948 all~ ~Jf~ D1s Dursexnf.ltlttt (Oc:mt t d. ) L '1vi~101t\;-i& Tax tor the Fourth QlJ1U."tGr Yo.u- 194:7 Tr'avel1rJc Expensea lIaabGrahlp and Dues ~ Sl.f"p,pl1.. UId p~ Poarb Ott1,oo Box. ieI1t Dank. Deposit Box Rout ExpnNla al3li ho1sht MoountiDg Services l:nsurance Mu.s~ntm Expanses 1fiaoelJ..aneoua .22.036.82 $2$.183.31 271.00 142.65 ,. 22.fD 32.15 16.00 2.50 7.11 100.00 ...... 344.65 j 400.00 - 101.00, total D1a"b\.1r~ J 1 n It 1 r . ..23 ,480.l,4 e 297 .18 XrGt'.l.U'Ul"'Orta 0a.8h ~J" ~ 3,1, 19;18 FlUll - ~a~a (Lege.oy undar 'the '\iii n of - R. li. Short) Uaitod States Sav1nga 1kmd. Ser1es "a" Tl'O~ ~ =-~ !-Z1 ,Ou~& of fr.8Uf!JFu - 100,00 T L,..3.!t"l/! TIm FREf; FUDLIC U1lRARY OF THE CITY OF SALINA. WI3AS k1SP\, Ka.n8u Schodulo 1 CASH 1,U OUSrOD'i' OF:rRSABUIUm As &1; ~ ~1, 194.8 Re0cm01.11atiOD.ot Jla%IJc na~ - ~ ~d " T- - . -,' -. I -. , _ _ r ' - l The Nationnl Bank o~ ~Q6\, S~1Ja, ~~ ~ 10r ~ sta~ - Deoembor ';1, '1968 Add - Dopoaltus 1n ~1t -n.bra.r1an'a Deoomber, 1* Rece1pba DepoaiUod ~.1'7 a, 1949 Depoa1ted ~ 11. 1M9 eUGd8 1.l.iS4.85 9fr .05 ~1.252.22 l::2!!'" Outstanding Chec1m Cheo1c lbaber I ~ i 111 II Oheok ~ 440 ~1 441 443 "" 441 4fdS 447 . ,.,. ., ";:'.',~s..,_ 0,,- 1111 .. ATaount $ 8. S) 23.19 89.';95 .;u 1.00 13.a) 4.00 8.;91 '.00 Ii. -'ftt:. IT. eo 10,_ 1881M 317 C 6.00 383 ., ~oo 400 4.15 423 8,).00 .6 31.00 429 65.46 4SO $.. 4U 1I~~ 48ft 1.01 - ... .go U." :.", 1;11) 4S8 1.., 439 1.00 1'oila1 ~~i~ ~ _.~..luD4:~,~, "'~'.UiI-~ir i~~iIr.7it'., cSepoc1W'b.,.... . --.1 1l\m4 ~)Q:l\O. ~ loob.. ~~.I1.~ . ,,- 100.00 1 I .'88..0& 1...I!tt1t TIlE FREB PUBLIC l..r'BH.ARY or TEE CITY OP S.Al.!Wt, Ki'.1lS1..8 ScU.1nn., lVulsn.s Exhibit Mn" -.. S~AZEU811T . Ol~ m;cE:U~.. D:tSlJORSBLO;CS A1ID wA<<:ms (iF tlAS"J DD nrt~~~ ;.. ~~ FUlID )rOIl _;.,~ ~ to ~ ~1~ t~ Ca.sh !3o.J~ .... Janur4:ry 1", 194:6 !~il7t;s Sorest .. TJn1ted states ~ury Bonds $aloof lhd:be4 S1sa.te8 ~ Bo.124a XO"bal Bo~~.. D1s~8 ~ and lhtarial tor Ch11d'rEm.8 Rocca e 00.31 $ 71.52 600.00 r 51l.~ :C~r's Cash Uctl~~ - DeOElElbor 31.. l~ 22,5.41, 1; 440.42 Plus - Investmenta -m.tod S1:niie$ Treasury Douds.. 1001-'12. Dated JuntJ 1. ...If::,5. . Due Ju:ne 15, 1m>> Interest Rate 2 ""A~ Per .lu:wIa 2.000.~ ~ota.. 1 Cu.. . h. am. . ~.8~..... f.. 1n. o~ of' ....,~ '_ .. ~948. I \" , ' , ',- , ,",'W ", ' r .12~I~"'.!! ltooonoUJa1d.on., '.of ~..~..~ ...yagr..."" ~ ruu.1 r. Ns aU .. .. l~ .. , . l ~~.~~ ..... · '. .' y ..=- "-;"',..11. 1Ka . MO.4l AM .... Duo t.ra ~ J\u34- lnt.-..t tor the - ~ 194' e.u4 1M8 on ~~lI8utl.f the JIn1eti; hD4 AaJOd,W 1u .,.... _.... ........~f1t ..... ~~ .-'-4 , ' "l'~--"';- '~:."':,n:'.~_,;;.":'~ ':.-"'/.' '~:;:'.:~.:~: ~:., . .,:::~:>~(::~ :;.": -, -,' 100.00 ,'" . 41.0" L41~.. - ~ ObICllka ~~. 7.. ~ :"';~J~l, l!fI. - 1.rMl~ ..