Audit - 1963
CITY OF SALINA, KANSAS
TABLE OF CONTENTS
Comments
EXHIBIT A
Summary Statement of Receipts, Expenditures,
Encumbrances and Cash Balances with Support-
ing Schedules by Funds.
EXHIBIT B
Summary Statement of Revenue - Actual and
Estimated
EXHIBIT C
Summary Statement of Expenditures Compared
with Budget Appropriations
EXHIBIT D
Schedule Summarizing Cash Receipts, Expendi-
tures and Balances of the City Treasurer and
Reconcilement with Available Cash in Banks.
..
EXHIBIT E
Schedule of Investments by Funds.
EXHIBIT F
Statement of Bonded Indebtedness
EXHIBIT G
Schedule of Balances and Changes in Temporary
Note Indebtedness
EXHIBIT H
Comparison of Depository Security with Balances
on Deposit in Banks.
EXHIBIT I
Schedule of Fidelity Bonds in Force.
EXHIBIT J
.
Summary of Insurance in Force
EXHIBIT K
Reconcilement of Fiscal Agency
EXHIBIT L
Statement of Taxes Received from County
Treasurer
EXHIBIT M
Clerk of the City Court - Statement of Cash
Receipts, Disbursements and Balances
EXHIBIT N
Summary of Police Court Records
EXHIBIT 0
Summary of the Records of the City Building
Inspector
..
EXHIBIT P
Accounts Receivable at December 31, 1963
Page
a - e
1 - 60
61
62
63
64
65
66
67
68
69
70 - 71
72
73
74
75
76
77
C rTY OF SAL INA, KANSAS
TABLE OF CONTENTS
(Continued)
WATER AND SEWAGE DEPARTMENT
COrrt.llents
EXHIBIT A
Balance Sheet, December 31, 1963
EXHIBIT B
Income Statement, Year Ended December 31, 1963
Schedule 1
Operating Expenses
Schedule 2
Plant and Property Accounts - Comparison
of Costs at December 31,1962 and December
31, 1963
Schedule 3
Sc:hedde 4
..
Schedule 5
Insurance in Force
Comparison of Reserve Balance with Ordinance
Provisions
Journal Entries
,.
Page
a - e
1 - 2
3
4 - 6
7 - 8
9
10
11 - 12
A. H. LECKBAND & Co.
DELNO V. PETERSON, C.P.A.
CERTIFIED PUBLIC ACCOUNTANT
ACCOUNTING BUILDING
719 EAST CRAWFORD
SALINA, KANSAS
MEMBER AMERICAN INSTITUTE
OF CERTIFIED PUBLIC ACCOUNTANTS
A. H. LECKBAND, C,P.A.
TAYLOR 7-7244
September 1U, 1~64
The Mayor and
The Board of City Commissioners
City of Salina
Salina, Kansas
We have examined the records and accounts of the offices and officers of
the City of Salina for the year ended December 31, 1963, except the Municipal
Band Board, The Public Library Board, The Fireman's Relief Association and the
Public Health Board. The Public Library Board is audited under separate con-
tract by another accounting firm. The Municipal Band Board, The Fireman's
Relief Association and The Public Health Board receive monies appropriated by
the City, but each has exclusive control over the amount appropriated as well
as the revenue from other sources. It is not within the scope of our audit
contract to audit or report on these agencies.
#
We submit herewith our report, including in conjunction therewith a
special section pertaining to the activities of the City of Salina Water
and Sewage Department. The following exhibits and schedules as detailed in
the table of contents are subject to the following comments:
EXHIBIT A
SUMMARY STATEMENT OF RECEIPTS, EXPENDITURES
ENCUMBRANCES AND CASH BALANCES
In this exhibit is presented a summary of transactions in each city fund
as shown in detail in supporting schedules A-I through A-27. A detail compar-
ison of actual with budget estimates is also included in these supporting
schedules.
RECEIPTS
Remittances from the Saline County Treasurer for ad valorem taxes, intan-
gible tax, cigarette stamp tax, liquor enforcement tax, and residue sales tax
were verified by direct correspondence with the County Treasurer.
Remittances from the State of Kansas for regular and residue gasoline tax
were verified by direct correspondence and traced to the records of the City
Clerk and City Treasurer.
License fees, permit fees, franchise taxes and other fees were verified
from duplicate copies of receipts issued and further checked for compliance
with ordinances and minutes of the governing body.
DISBURSEMENTS
..
Disbursements during the audit period were evidenced by paid warrant
checks signed by the proper authority and supported by properly approved
claim vouchers. Warrant checks drawn on the respective city funds were
examined for payee endorsements and checked to the appropriating ordinances.
Claim vouchers were examined in order to establish the correetness of exten-
sions, footings, recordings, signatures, approval, legality and propriety
of expenditures.
b
EXHIBIT B
SUMMARY STATEHENT OF REVENUE
ACTVAL AND ESTIMATED
A comparison of actual revenue for 1963 with estimated revenue as reflected
by the 1963 budget ~s presented in this exhibit. in summary form by funds. D~tail
comparison of fund items is shown in conjunction with Exhibit A in supporting
schedules A-I through A-2?,
EXHIBIT C
Sill1MARY STATEMENT OF EXPENDITURES
CO~WARED W~TH BUDGET APPROPRIATIONS
Budget Appropriations as reflected by the 1963 budget compared with the
actual 1963 expe.nditures is presented in sum:nary form in this exhibit. A
detail comparison of actual with budget appropriations is presented in conjunc-
tion with Exhibit A in supporting sched~les A-1 through A-27.
Expenditures were within budget appropriations for all tax-levying funds.
Non-tax levying funds having expenditures in excess of budget appropriations
were the Water and Sewage Fund and the Airport Fund. These overexpenditures
were not in violation of the budget law. The Water and Sewage Fund expendi-
tures and revenue included the purchaseand sale of investments. The Airport
Fund has budget credits in the form of reimbursed expenses.
EXHIBIT D
CASH RECEIPTS. EXPENDITURES AND BALANCES OF THE
CITY TREASURER AND AVAILABLE CASH IN BANKS
This exhibit presents a slli~ery of tae City Treasurer transactions for the
year 1963. including beginning and ending cash balances. Cash on deposit in the
various banks waG confir~ed to us directly by the banks and a summary reconcile-
ment of the balal:ce at December 31, 1963,is presented in Schedule D-1.
EXHIBIT E
SCHEDULE OF INv~STMENTS
In this exhibit is presented a description of the investments of the City
Treasurer. by funds at the beginning and ending of the audit year and the changes
during the period.
Fund investF:.er:.ts at December 31. 1963" were verified by inspection and
correspondence.
EXHIBIT F
STATEMENT OF BONDED INDEBTEDNESS
This statement presents the bonds outstanding. by issues, of the City of
Salina at JarWLary 1, 1963 ~and De.cer.,ber 31> 1963, the bonds issued and the
a:::lOunt of principal paid during the year.
The a':':cO'lm.t of the outstanding bonded indebtedness at December 31 of the
last te;Jl years is as follows:
c
YEAR
BONDED
INDEBTEDNESS
1954
1955
1956
1957
1958
1959
1960
1961
1962
1963
$ ~.953,396.19
4,794,503.64
4,843,694.67
5,727,208.81
6,243,242.95
6,938,846.68
7,207,914.02
11,141,058.06
12,493,279.87
13,550,777.45
EXHIBIT G
TEMPORARY NOTE INDEBTEDNESS
Presented in this exhibit is the temporary note indebtedness of the
City of Salina at January 1, 1963,and December 31, 1963, and a detail of
temporary notes issued. paid, or renewed during the year. The outstanding
temporary notes will be repaid from the proceeds of future bond issues.
EXHIBIT H
DEPOSITORY SECURITY
Exhibit H presents a conparison of the balances on deposit in banks
at December 31~ 1963. with the amount of depository security pledged by
the banks as collateral to secure deposits. The banks have pledged U.S.
Goverrr3ent obligatiopsp bonds of Kansas Municipalities, or temporary
notes of the City of Salina as collateral.
The safekeeping receipts covering the securities pledged as collateral
were examined. and the a~o~nt of the security pledged by each bank at December
31, 1963"was confir~ed by correspondence with the banks.
EXHIBIT I
FIDELITY BONDS IN FORCE
Fidelity bonds covering city officials and city employees were examined
and verified by confirmations obtained from the sureties. The bonds were
exanined for conp1iance with Kansas statutes and city ordinances as to type,
a30unt. approva19 and a~thorization of the sureties, to do business in Kansas.
The bonds of the Clerk of the City Court .and the Marshal of the City Court
were drawn in favor of the State of Kansas and not in favor of the City of
Salina wh:u;:n is not in accordance with Kansas statutes. (GS 1949 20-1420,1421)
EXHIBIT J
INSURANCE IN FORCE
This exhibit presents a sl.::.rr1c'1lary of insurance coverage on the various
prope.rties owrted by the City of Salina. Insurance coverage on the Water
and Sewage Depart::nent is presented :i.n the section of this report covering
the Water and Sewage Department.
EXHIBIT K
RECONCILIATION OF FISCAL AGENCY
Presented in this exhibit is an analysis of the balance on deposit
with the fiscal agency as confirned by correspo'L'ldence at December 31,
1963, Cancelled bonds and coupons ~aid by the fiscal agency during the
year 1963 were exanined and traced to the bond records.
d
EXHIBIT L
STATEMENT OF TAXES RECEIVED
FROM THE COUNTY TREASURER
Ad valorem and Intangible taxes received from the County Treasurer
during the year 1963 is shown in this exhibit, classified as to fund
receipts, with a breakdown between 1962 current tax and delinquent tax
collections.
EXHIBIT M
CLERK OF THE CITY COURT
RECEIPTS, DISBURSEMENTS AND BALANCES
This exhibit presents the cash balances in the custody of the Clerk
of the City Court at the beginning and end of the audit period, and the
receipts and disbursements during the year 1963.
EXHIBIT N
SUMMARY OF POLICE COURT RECORDS
In Exhibit N is presented the fines imposed, collected, worked out,
paroled and/or dismissed, and the uncollected fines at December 31, 1963.
EXHIBIT 0
SUMMARY OF THE RECORDS OF THE
CITY BUILDING INSPECTOR
This exhibit presents a classification of the collections made by the
B~ilding Inspector during the year 1963 and the amount mf remittances to
the City Clerk for the same period.
EXHIBIT P
ACCOUNTS RECEIVABLE
Presented in this exhibit are amounts due to the various funds of the
City of Salina at December 31, 1963, except the accounts receivable of the
Water and Sewage Department which is shown on the balance sheet of the
Water and Sewage Department.
MINUTES AND ORDINANCES
The minutes of the meetings of the governing body for the year 1963,
and ordinances enacted during the year were examined for matters relevant
to the audit. The ninutes appear to be complete and recorded in proper
form,
e
AUDIT PROCEDURE AND CERTIFICATE
.
Subject to the foregoing comments and the comments pertaining to the
Water and Sewage Department, this audit was performed in accordance with
the provisions of the Minimum Standard Audit Program approved by the State
Municipal Accounting Board September 28, 1963, and in our opinion, the
accompanying exhibits and related schedules reflect the financial condition
of the City of Salina and the City Water and Sewage Department at December
31, 19639 and the financial transactions for the year then ended.
~&.
Certified Public Accountant
tZ/~
A. H. Leckband, Licensed Municipal
Public Accountant #85, in Charge
of and Actively Engaged on This
A7J.dit.
1
EXHIBIT A
OF SALINA, KANSAS
EXPENDITURES, ENCUMBRANCES AND CASH BALANCES
to December 31 1963
CITY
STATEMENT OF RECEIPTS
January
SUMMARY
Cash
Balances
12-31-63
Encumbrances
12-31-63
Unencumbered
Cash
12-31-63
Expenditures
Year 1963
1
Receipts
Year 1963
Unencumbered
Cash
1-1-63
Schedule
110,126.78
1,991.06
11.653.44
$
$ 26,978.47
92.81
2.750.83
83,148.31
1,898.25
8.902.61
$
192,191.00
8,336.15
162.410.27
$1
$1,200,340.91
4,279.21
158.157.40
998.40
955.19
155.48
74
5
13
$
1&
2
3
4
A-
A-
A-
A-
Budgeted Funds
General Operating
Hall
Memorial
Re fus e
General
2,879.43
2,495.77
1,729.65
434 .91
147.82
10,666.34
434.78
9,225.15
8,423~01
558,508.37
57,607.22
132.657.78
59
45
03
12,323.17
2.227.96
-
-
501
186
3.325
43
18
20
91
82
31
78
15
01
20
26
78
2,879
1,994
1,543
434
147
7,341
434
9,225
8,423
546,185
55,379
132.657
50,808.89
21,261.33
25,365.00
11,750.00
25,120.31
3,244.95
13,645.02
19,746.71
3,073,966.76
258,134.46
1.161.443.17
1,403.84
45,282.03
19,256.27
25,421.24
ll,739.26
27,623.80
3,426.73
12,489.50
18,723.26
2,999,591.67
287,104.32
1. 077 , 216 . 64
1,475.59
7,521.04
3,548.26
378.67
158.56
4,837.82
253.00
10,380.67
9,446.46
620,560.29
26,409.40
216.884.31
A- 5
A- 6
A- 7
A- 8
A- 9
A-10
A-ll
A-12
A-13
A-14
.A-15
A-16
Special
Dikes
and
Improvement
General Improvement
Flood Works and
Noxious Weeds
Pension
s Pension
Sewage
Cemetery
Public Health
Band
Firemen's
Policemen
Water and
Airport
Bond and
39,004.57
24,426.76
7.930.31
00
88
18,470
274
20,534.57
24,151.88
7.930.31
15,319.68
74,843.34
3.016.20
27,825.43
75,778.51
10.946.51
82
71
8,028
23.216
A-17
A-18
A-19
Interest
Industrial
Parking
Tree Maintenance
Development
Meter
-
-
15
980.343
$
$ 67,131.19
96
913.2ll
$
603.24
120
$6
$6.006.606.53
208.67
027
$1
Sub-totals
214,875.41
38,976.23
20,962.90
17,009.80
1.374.39
$
$
214,875.41
38,976.23
20,962.90
17,009.80
1.374.39
$
$3 . 350 , 213 . 57
249,599.89
6,037.10
12,827.76
16.398.45
$3.302,613 .30
272,373.91
27,000.00
22,880.86
400.00
68
21
262,475
16.202
$
-
6,956.70
17.372 .84
A-20
A-21
A-22
A-23
A-24
Unbudgeted Funds
Construction
Clearing Accounts
Street Machinery
Material Stores
Cemetery Endowment
Hillcrest Mausoleum
Endowment
Hillcrest Mausoleum
184.53
184.53
16.092 . 64
140.00
1,400.00
27.193.42
17
137
16
A-25
A-26
A-27
Trust
Civil Defense
980.00
975.77
296.339.03
18
276.682
1
$
$.1
75
75
476.94
345
345
$
$_67
980.00
1.630.02
295,993.28
209.205.24
$
$.1
420.00
26.968.73
14
38
$3.678.558
161
799
$,9
49
$9.660.608.02
$3.654.001
405.33
320.549.93
758.60
1
347
$
$.1
Funds
All
Sub-totals
Total
2
Schedule A.1
CITY OF SALINA, KANSAS
GENERAL OPERATING FUND
STATEMENT OF RECEIPTS, EXPENDITURES AND BALANCES OF CASH AND
COMPARISON WITH 1963 BUDGET
January 1 to December 31, 1963
Receipts
Over
(Under)
Actual Budget Budget
Unencumbered Cash Balance-January 1 , 1963 $ 74,998.40 $ 23,515.07 $ 51.488.33
Add - Receipts
Ad Valorem Tax4 $ 639,289.84 $ 635,114.94 $ 4,174.90
Intangible Tax 30,111.51 30,100.00 11.51
Sales Tax 49,420.49 49,420.49
Cigarette Tax 50,557.93 35,000.00 15,557.93
Liquor Enforcement Tax 10,860.21 10,000.00 860.21
Gasoline Tax 51,426.78 60,000.00 ( 8,573.22)
Franchises 140,183.45 130,000.00 10,183.45
Police Court Fines and Costs 88,602.00 55,000.00 33,602.00
Services and Sales 9,734.13 2,200.00 7 , 534 . 13
Highway Maintenance 7,531.00 7,000.00 531.00
Reimbursements 5,644.64 4,000.00 1,644.64
Licenses, Fees, and Permits 59,755.42 40,125.00 10,630.42
Rentals 315.00 500.00 ( 185.00)
Dog Impounding 1,681.00 750.00 931.00
Concessions 578.46 300.00 278.46
Engineering Fees 20,475.00 80,000.00 (59,525.00)
City Court 28,977.00 17,500.00 11 ,477 .00
Swimming Pool Admissions ll,680.81 10,000.00 1,680.81
Fire Protection 2.516.24 2,000.00 516.24
Total Receipts $1,200.340.91 $1,169~010.43 $ 31,330.48
Total Accountability
$1,275,339.31 $1,192,525.50
$ 82,813.81
( Ove r) Under
Budget
$ 334.50
$ 83.148 .31.
Dedudt - Expenditures (Schedule A-2)
$1,192.191.00 $1.192.525.50
Unencumbered Cash Balance-December 31.1963 $
83,148.31 $
26.978.47
$ llO.126.78
Add - Encumbrances - December 31, 1963
Cash Balance - December 31, 1963
3
Schedule A-2
CITY OF SALINA, KANSAS
GENERAL OPERATING FUND
SUMMARY ,STATEMENT OF EXPENDITURES COMPARED WITH
BUDGET APPROPRIATIONS
January 1 to December 31, 1963
(Over)
Detail Under
Department Schedule Actual Budget _Budge t
Mayor and Commissioners A-2: (a) $ 14,804.54 $ 17,050.00 $ 2,245.46
City Manager (b) 20,132.41 23,060.00 2,927.59
City Clerk and City Treasurer (c) 53,375.50 54,170.00 794.50
City BuUding (d) 15,780.47 18,143.00 2,362.53
~ City Attorney (e) 13,444.49 13,150.00 ( 294.49)
City Court (f) 32,433,60 32,770.00 336.40
Police Court (g) 3,475.08 3,690.00 214.92
Engineering (h) 72,239.83 67 , 877 . 50 ( 4,362.33)
Fire Department ( i) 272,003.93 278,300.00 6,296.07
Inspection (j) 19,927.16 20,825,00 897.84
Park Department (k) 58 , 073 ,84 75,005.00 16,931.16
Police Department ( 1) 300,628.51 301,165.00 536.49
Street Department (m) 119,922.11 121,725.00 1,802.89
Was te Disposa 1 j (n) 24.,558,21 22,325.00 ( 2,233.21)
Street Lighting (0) 57,375.13 60,000.00 2,624.87
Traffic and Parking (p) 36,391.13 42,145.00 5,753.87
Swimming Pools (q) 12,960.08 16,950.00 3,989.92
Airport (r) 50,000.00 15,000.00 (35,000.00)
Planning (s) 8,013.33 9,175.00 1,161.67
Group Insurance (t) 6,651.65 ( 6.651.65)
Total General Operating Fund $1.192.191.00 $1.192.525.50 $ 334.50
CITY OF SALINA, KANSAS
GENERAL OPERATING FUND
DETAIL OF EXPENDITURES - MAYOR AND COMMISSIONERS
January 1 to December 31, 1963
4
Schedule A-2 (a)
CITY OF SALINA, KANSAS
GENERAL OPERATING FUND
DETAIL OF EXPENDITURES - CITY MANAGER
January 1 to Dece~ber 31, 1963
Personal Services
Salaries - Officials and
Department Heads
Salaries - Regular Employees
Salaries - Part Time Employees
Other Professional Services
Total Personal Services
Contractual Services
Auto Use Allowance
Telephone and Telegraph
Traveling Expenses
Postage
Printing Office Forms
Surety Bonds
Social Security
Employees Retirement
Furniture and Office Equipment Repairs
Total Contractual Services
Materials and Supplies
Office Supplies
Books and Periodicals
Other Operating Supplies
Total Materials and Supplies
Sundry
Organization Dues
Capital Outlay
Furniture and Fixtures
Office Mechanical Equip~ent
Total Capital Outlay
Total Expenditures
Actual
$ 12,780.00
3,793.80
$ 16.573.80
$ 600.00
746.21
317.36
26.70
285.10
20.00
311. ~8
683.72
47.50
$ 3,037.87
$ 121.75
13 7 .45
11.54
$ 270.74
$ 60.00
$
190.00
$ 190.00
$ 20.132,41
Budget
$ 12,540.00
4,020.00
500.00
1,200.00
$ 18,260.00
$ 300.00
1,000.00
500.00
50.00
100.00
25.00
325.00
600.00
200.00
$ 3,100.00
$ 250.00
200.00
400.00
$ 850.00
$ 150.00
$ 350.00
350.00
$ 700.00
$ 23.060.00
5
Schedule A-2 (b)
(Ove r)
Under
Budget
$ ( 240.00)
226.20
500,00
1,200.00
$ 1,686.20
$ ( 300.00)
253.79
182.64
23.30
( 185.10)
5.00
13.72
( 83 . 72)
152.50
$ 62 . 13
$ 128.25
62.55
388.46
$ 579.26
$ 90.00
$ 350.00
160.00
$ 510,00
$ 2.927.59
CITY OF SALINA, KANSAS
GENERAL OPERATING FUND
DETAIL OF EXPENDITURES - CITY CLERK AND CITY TREASURER
January 1 to December 31, 1963
Personal Services
Salaries - Officials and
Department Heads
Salaries - Regular Employees
Salaries - Part Time Employees
Accounting and Auditing Services
Other Professional Services
Judges and Clerks - City Election
Total Personal Services
Contractual Services
Freight and Express
Telephone and Telegraph
Traveling Expenses
Postage
Printing Office Forms
Printing Election Supplies
Legal Advertising
Insurance - Surety Bonds
Social Security
Employees Retirement
Furniture and Office Equipment Repairs
Other Contractual Services
Rent - Machinery and Equipment
Total Contractual Services
Materials and Supplies
Office Supplies
Books and Periodicals
Election Supplies
Other Operating Supplies
Total Materials and Supplies
Sundry
Organization Dues
Refunds
Total Sundry
Capital Outlay
Furniture and Fixtures
Office Mechanical Equipment
Total Capital Outlay
Total Expenditures
Actual
$ 7,740.00
23,172 .60
3,000.00
115.00
4.321.00
$ 38,348.60
$ 44.40
824.62
94.99
1,089.26
2,411 ,46
703.90
201.25
904.83
1,404.91
472.65
49.40
434.01
$ 8,635.68
$ 2,084.73
651. 23
1,806.12
622.66
$ 5.164.74
$
127.50
115.00
$
242.50
$
286.88
697.10
$
983.98
$ 53.375.50
Budget
$ 7,500.00
20,820.00
500.00
7,000.00
2,500.00
$ 38.320.00
$ 100.00
900.00
350.00
700.00
1,250.00
350.00
100.00
150.00
900.00
1,750.00
500.00
100.00
$ 7.150.00
$ 3,500.00
400.00
3,000.00
350.00
$ 7.250.00
$
250.00
100.00
$ 350.00
$ 350.00
750.00
$ 1,100.00
$ 54.170.00
6
Schedule A-2 (c)
(Over)
Under
Budget
$ ( 240.00)
(2,352.60)
500.00
4,000.00
2,385.00
(4,321.00)
$ (
28.60)
$ 55.60
75.38
255.01
( 389.26)
(1,161.46)
( 353.90)
100.00
( 51. 25)
( 4.83)
345.09
27.35
50.60
( 434.01)
$ (1,485.68)
$ 1,415.27
( 251.23)
1,193.88
( 272.66)
$ 2.085.26
$ 122.50
( 15.00)
$
107.50
$
63.12
52.90
$
$
116.02
794.50
CITY OF SALINA, KANSAS
GENERAL OPERATING Fu~D
DETAIL OF EXPENDITURES - CITY BUILDING
January 1 to December 31, 1963
Personal Services
Salaries - Regular Employees
Salaries - Part Time Employees
Other Professional Services
Total Personal Services
Contractual Services
Telephone and Telegraph
Fire Insurance
Social Security
Employees Retirement
Gas
Electricity
Water
Building Repairs
Furniture and Office Equipment Repairs
Laundry and Towel Service
Total Contractual Services
Materials and Supplies
Tools
Janitor and Toilet Supplies
E1eccrica1 Supplies
Lumber
Paint
Total Materials and Supplies
Total Expenditures
Ac tua 1
$ 6,410.00
118,00
$ 6,528.00
$
2,039.95
232.67
330.64
1,480.37
904.00
665.96
1,305.58
163.22
10.59
$ 7.132.98
$ 33.41
1,240.08
185.84
525.23
134 .93
$ 2,119.49
$ 15,,780.47
Budget
$ 6,000.00
500.00
500.00
$ 7.000.00
$ 18.00
1,750.00
175.00
250.00
2,500.00
700.00
400.00
2,500.00
500,00
50.00
$ 8.843.00
$ 100.00
1,500.00
300.00
150.00
250.00
$ 2.300.00
$ 18.143.00
7
Schedule A-2 (d)
(Over)
Under
Budget
$ ( 410.00)
500.00
382.00
$ 472 .00
$ 18.00
( 289.95)
( 57.67)
( 80.64)
1,019.63
( 204.00)
( 265.96)
1,194.42
336.78
39.41
$ 1,710.02
$ 66.59
252.92
ll4 . 16
( 375 . 23)
ll5.07
$
180.51
$ 2.362.53
8
Schedule A-2 (e)
9
Schedule A-2 (f)
10
Schedule A-2 (g)
CITY OF SALINA, KANSAS
GENERAL OPERATING FUND
DETAIL OF EXPENDITURES - ENGINEERING
January 1 to December 31, 1963
Personal Services
Salaries - Officials and Department
Heads
Salaries - Regular Employees
Salaries - Part Time Employees
Other Professional Services
Actual
$ 7,740.00
52,011.25
48.00
Total Personal Services
$ 59,799.25
Contractual
Telephone
Traveling
Postage
Blueprints
Printing Office Forms
Legal Printing
Insurance - Motor Vehicle
Surety Bonds
Social Security
Employees Retirement
Repairs - Furniture and Office Equipment
Repairs - Machinery and Equipment
Repairs - Motor Vehicle
Repairs - Motor Vehicle Tires and Tubes
Repairs - Motor Vehicle Washing and Lubrication
Services
and Telegraph
Expense
$
Total Contractual Services
328.38
488.98
49.94
57.87
43.70
148.34
17.50
1,820.37
2,747.94
204.00
64.97
576.62
4.25
13 .25
$ 6,566.11
Materials and Supplies
Office Supplies
Books and Periodicals
Drafting and Engineering Supplies
Motor Vehicle Fuel and Lubricants
Motor Vehicle License Tags
Lumber and Lumber Products
Machinery and Equipment Parts
Motor Vehicle Parts
Motor Vehicle Tires and Tubes
$ 310.43
140.09
1,749.21
788.89
60.00
474.38
7.94
90.09
172.90
Total Materials and Supplies
$ 3,793.93
Sundry Expenditures
Organization Dues
$ 55.00
Capital Outlay
Furniture and Office Equipment
Trucks
$
Total Capital Outlay
2,025.54
$ 2,025.54
$ 72. 239 . 83
Total Expenditures
Budget
$ 7,500.00
47,750.00
500.00
2,000.00
$ 57,750.00
$ 350.00
250.00
25.00
650.00
100.00
50.00
225.00
17.50
1,600.00
2,500.00
150.00
100.00
350.00
100.00
50.00
$ 6,517.50
$ 250.00
100.00
1,100.00
650.00
60.00
300.00
75.00
100.00
200.00
$ 2,835.00
$ 25.00
$
750.00
$
750.00
$ 67.877.50
11
Schedule A-2 (h)
( Ove r)
Under
Budget
$( 240.00)
( 4,261.25)
500.00
1,952.00
$( 2,049.25)
$
(
(
21. 62
238.98)
24 . 94 )
592.13
56.30
50.00
76.66
(
(
(
(
220.37)
247.94)
54.00)
35.03
226.62)
95.75
36.75
$(
48.61)
$(
(
(
(
(
60.43)
40 .09)
649 .21)
138.89)
174.38)
67.06
9.91
27.10
$(
958.93)
$(
30.00)
$ 7'::>0.00
( 2,025.54)
$ ( 1, 275 .54)
$( 4,362.33)
12
Schedule A-2 (i)
CITY OF SALINA, KANSAS
GENERAL OPERATING FUND
DETAIL OF EXPENDITURES - FIRE DEPARTMENT
January 1 to December 31, 1963
(Over)
Under
Actual Budget Budget
Personal Services
Salaries - Officials and Department
Heads $ 7,740.00 $ 7,500.00 $( 240.00)
Salaries - Regular Employees 239,608.55 238,140.00 ( 1,468.55)
Medical Services 68.50 50.00 ( 18.50)
Other Professional Services 5,000.00 5,000.00
Total Personal Services $247,417.05 $250,690.00 $ 3,272.95
Contractual Services
Auto Use Allowance $ 600.00 $ 600.00 $
Telephone and Telegraph 1,472.70 1,500.00 27.30
Traveling Expenses 347.30 350.00 2.70
Postage 39.37 50.00 10.63
Printing Office Forms 87.90 50.00 ( 37.90)
Motor Vehicle Insurance 447.97 700.00 252.03
Social Security 383.81 350.00 ( 43 .81)
Employees Retirement 246.16 125.00 ( 121.16)
Gas 1,169.38 1,600.00 430.62
Electricity 1.017.40 1,000.00 ( 17.40)
Water 460.32 450.00 ( 10.32)
Building Repairs 800.00 800.00
Furniture and Office Equipment Repairs 69.50 150.00 80.50
Machinery and Equipment Repairs ll9.90 500.00 380.10
Motor Vehicle Repairs 486.62 250.00 ( 236.62)
Motor Vehicle Tire and Tube Repairs 2.50 50.00 47.50
Fire Hydrant Rental 651.00 900.00 249.00
Laundry and Towel Service 332.52 325.00 ( 7.52)
Total Contractual Services $ 7,944.35 $ 9,750.00 $ 1,805.65
13
Schedule A-2 (i)
Continued
(Over)
Under
Actual Budget Budget
Materials and Supplies
Tools $ 97.59 $ 300.00 $ 202.41
Office Forms and Supplies 342.10 350.00 7.90
Books and Periodicals 146 .73 100.00 ( 46.73)
Chemicals;, Drugs, etc. 75.77 400.00 324.23
Janitor and Toilet Supplies 985.78 600.00 ( 385.78)
Motor Vehicle Fuel, Lubricants,etc. 1,330.98 700.00 ( 630 .98)
Seeds, Plants, Trees and Lawn Supplies 11.40 200.00 188.60
Wearing Apparel 6,149.45 5,800.00 ( 349.45)
Electrical and Lighting Parts 253.50 375.00 121.50
Other Operating Supplies 466.05 550.00 83.95
Lumber and Lumber Products 31.01 250.00 218.99
Machinery and Equipment Parts 748.38 475.00 ( 273 .38)
Motor Vehicle Parts 811.16 700.00 ( 111.16)
Motor Vehicle Tires and Tubes 62.23 450.00 387 .77
Paint and Painting Materials 412.98 500.00 87.02
Photographic Supplies 145.17 200.00 54.83
Radio Parts 20.97 50.00 29.03
Welding Supplies 211 . 6,0 40J.00 188.40
Other Repair and Maintenance
Materials and Parts 115045 600.00 484.55
Total Materials and Supplies $ 12,418.30 $ 13,000.00 $ 581. 70
Sundry Expenditures
Organization Dues $ 10.00 $ 60.00 $ 50.00
Capital Outlay
Fire Fighting Equipment $ 2,790.04 $ 3,000.00 $ 209.96
Furniture and Fixtures 857.94 800.00 ( 57.94)
Radio Equipment 566.25 1,000.00 433.75
Total Capital Outlay $ 4,214.23 $ 4,800.00 $ 585 .77
Total Expenditures $272,003.93 $278.300.00 $ 6.296.07
14
Schedule A-2 (j)
15
Scnetlu1e A-2 (kJ
16
Schedule A-2 (k)
Continued
17
Schedule A-2 (1)
CITY OF SALINA, KANgAS
GENERAL OPERATING FUND
DETAIL OF EXPENDITURES - POLICE DEPARTMENT
January 1 to December 31, 1963
18
Schedule A-2 (1)
Continued
( Ove r)
Under
Actual Budget Budget
Materials and Supplies
Tools $ 79.80 $ 100.00 $ 20.20
Office Supplies 2,225.52 3,500.00 1,274.48
Books and Periodicals 277 .66 300.00 22.34
Chemicals, Drugs, etc. 25.88 501)00 24.12
Animal Food 162.60 300.00 13 7 .40
Janitor and Toilet Supplies 1,656.57 400.00 ( 1,256 .57)
Motor Vehicle Gas and Oil 8,548.24 13,000.00 4,451. 76
Motor Vehicle License Tags 159.75 150.00 ( 9.. 75)
Wearing Apparel 5,681.33 5,000.00 ( 681.33)
Electrical and Lighting Parts 514.16 300.00 ( 214.16)
Machinery and Equipment Parts 98.91 100.00 1.09
Motor Vehicle Parts 175.70 200.00 24.30
Motor Vehicle Tires and Tubes 1,791.07 1,500.00 ( 291.07)
Paint and Painting Materials 465.28 200.00 ( 265.28)
Photographic Materials and Supp lies 1,638.82 850.00 ( 788.82)
Radio Parts 23.84 25.00 1.16
Lumber and Lumber Products 245.44 300.00 54.56
Other Operating Supplies 568.83 300.00 ( 268.83)
Total Materials and Supplies $ 24,339.40 $ 26,575.00 $ 2,235.60
Sundry Expenditures
Organization Dues $ 176.00 $ 200.00 $ 24.00
Refunds 75.00 ( 75.00)
Transfer to Other Funds 8.000.00 ( 8,000.00)
Total Sundry Expenditures $ 8,251.00 $ 200.00 $( 8,051.00)
Capital Outlay
Automobiles and Motorcycles $ 6,495.00 $ 10,000.00 $ 3,505.00
Furniture and Fixtures 8,166.01 1,000.00 ( 7,166.01)
Radio Equipment 975.25 ( 975.25)
Total Capital Outlay $ 15,636.26 $ 11,000.00 $( 4,636.26)
Total Expenditures $300.628.51 $301.165.00 $ 536.49
CITY OF SALINA, KANSAS
GENERAL OPERATING FUND
DETAIL OF EXPENDITURES - STREET DEPARTMENT
January 1 to December 31, 1963
Personal Services
Salaries - Regular Employees
Medical Service
Total Personal Services
Contractual Services
Telephone and Telegraph
Printing Office Forms
Motor Vehicle Insurance
Social Security
Employees Retirement
Gas
Electricity
Water
Building Repairs
Furniture and Office Equipment Repairs
Machinery and Equipment Repairs
Motor Vehicle Repairs
Motor Vehicle Tire and Tube Repairs
Street. Sidewalk and Bridge Repairs
Machinery Rental
Motor Vehi.c1e Rental
Laundry and Towel Service
Total Contractual Services
Actual
$ 70,887.93
$ 70.887.93
$ 431.40
66.45
852.36
2,482.21
4,277.06
599.21
91. 66
209.77
25.36
24.25
382.58
593.22
205.50
47.50
85.23
$ 10,373.76
Budget
$ 75,000.00
850,00
$ 75,850,00
$ 300.00
100.00
850.00
2,250.00
6,000.00
500.00
75.00
350.00
100.00
50.00
1,500.00
250,00
200,00
200.00
2,000.00
500.00
50.00
$ 15,275.00
19
Schedule A-2 (~)
(Over)
Under
Budget
$ 4,112.07
850.00
$ 4,962.07
$( 131.40)
33.55
( 2.36)
( 232.21)
1,722.94
( 99.21)
( 16.66)
140.23
74.64
25,75
1,117.42
( 343.22)
( 5 .50)
200.00
1,952.50
500.00
1- 35.23)
$ 4,901.24
20
Schedule A-2 (m)
Continued
( Ove r)
Under
Actual Budget Budget
Materials and Supplies
Tools $ 82.34 $ 100.00 $ 17.66
Office Supplies 11.09 50.00 38.91
Janitor and Toilet Supplies 165.89 200.00 34.11
Motor Vehicle Gas and Oil 6,046.47 7,000.00 953.53
Motor Vehicle License Tags 365.00 450.00 85.00
Asphalt and Road Oil 1,051. 76 2.000.00 948.24
Cement and Cement Products 2,891.09 1,000.00 ( 1 891. 09)
Electrical and Lighting Parts 12.80 50.00 .)7.20
Hardware 75.35 100.00 24.65
Lumber and Lumber Products 97.63 200.00 102.37
Machinery and Equipment Parts 2,569.39 3,500.00 930.61
Metal and Metal Products 100.00 100.00
Motor Vehicle Parts 595.59 1,000.00 404.41
Motor Vehicle Tires and Tubes 691, 69 1,000.00 308.31
Paint and Painting Materials 187 .72 100.00 ( 87.72)
Sand, Gravel, Rock, Salt, and Chat 271. 94 2,000.00 1,728.06
Sweeper Parts 1,912.06 3,000.00 1,087.94
Welding Materials 94.30 150.00 55.70
Other Operating Supplies 114 . 11 600.00 485.89
Total Materials and Supp lies $ Ui236.22 $ 22,600.00 $ 5,363.78
Sundry Expenditures
Transfer to Street Machinery Fund $ 20.000.00 $ $(20,000.00)
Capital Outlay
Office Equipment $ 376.50 $ 100.00 $( 276.50)
Garage Equipment 485.60 700.00 214.40
Street Equipment 500.00 5,(])00.00 4,500.00
Trucks 2,200.00 2,200.00
Street and Sidewalk Improvements 62.10 ( 62.10)
Total Capital Outlay $ 1,424.20 $ 8,000.00 $ 6,575.80
Total Expenditures $119,922.11 $121. 725.00. ., 1.802.89
CITY OF SALINA, KANSAS
GENERAL OPERATING FUND
DETAIL OF EXPENDITURES - WASTE DISPOSAL
January 1 to December 31, 1963
Personal Services
Salaries - Regular Employees
Salaries - Other Departments
Other Professional Services
Total Personal Services
Contractual Services
Equipment Insurance
Social Security
Employees Retirement
Equipment Repairs
Equipment Rental
Total Contractual Services
Materials and Supplies
Motor Vehicle Fuel, Lubrication, etc.
Cement and Cement Products
Machinery and Equipment Parts
Paint and Painting Materials
Sand, Rock, Gravel, Salt, and Chat
Other Operating Supplies
Motor Vehicle Tires and Tubes
Total Materials and Supplies
Capital Outlay
Equipment
Tractor and Heavy Equipment
Total Capital Outlay
Total Expenditures
Actual
$ ll,719.00
296.00
45.00
$ 12,060.00
$ 126.16
424.09
455.83
5,037.34
575.00
$ 6,618.42
$ 1,440.84
882.43
52.26
97.74
90.52
16.00
$ 2,579.79
$
3,300.00
$ 3.300.00
$ 24.558.21
Budget
$ 12,000.00
500.00
t 12,500.00
$ 100.00
300.00
300.00
500.00
200.00
$ 1,400.00
$ 2,000.00
500.00
50.00
500.00
175.00
$ 3,225.00
$ 200.00
5,000.00
$ 5,200.00
$ 22.325.00
21
Schedule A-2 (n)
$
(
$
(Ove r)
Under
Budget
281.00
296.00)
455.00
440.00
$( 26.16)
( 124.09)
( 155.83)
( 4,537.34)
( 375.00)
$( 5,218.42)
$
559.16
(
(
382.43)
2.26)
402.26
84.48
16.00)
$ 645.21
(
$ 200.00
1,700.00
$ 1,900.00
9( 2.233.21)
CITY OF SALINA, KANSAS
GENERAL OPERATING FUND
DETAIL OF EXPENDITURES - STREET LIGHTING
January 1 to December 31, 1963 --
Cont!2ctual Services
Electri.city
!~tua l
$_57-d?5.11
Total Expenditures
$ 5L371-tl{
Budll!:et;
$ 60.000.00
$ 60.000.00
22
Schedule A-2 (0)
(Ove r)
Under
Budlt;et
$..2.624.87
$ 2.624.81
CITY O~ SALINA, KANSAS
GENERAL OPERATING FUND
DETAIL OF EXPENDITURES - TRAFFIC AND PARKING
January 1 to December 31, 1963
Actual
Personal Services
Salaries - Regular Employees
Salaries - Other Departments
Other Professional Services
$ 15,202.38
586.15
4.629.84
$ 20,418.37
Total Personal Services
Contractual Services
Auto Use Allowance
Social Security
Employees Retirement
Electricity
Machinery and Equipment Repairs
Motor Vehicle Repairs
Motor Vehicle Tire and Tube Repairs
Radio Equipment Repairs
Traffic Light Repairs, Bulbs, 'etc.
Telephone and Telegraph
Printing
$ 31.00
571.17
566.89
2,698.53
17.66
8.87
505.04
ll5 .29
213 .08
Total Contractual Services
$ 4,721.53
Materials and Supplies
Tools
Signs
Cement and Cement Products
Electrical Traffic Light Parts
Lumber and Lumber P~odQcts
Machinery and Equipment Parts
Motor Vehicle Parts
Motor Vehicle Tires and Tubes
Paint and Painting Materials
Radio Parts
Parking Meter Parts
Other Repair Parts
$ 15.32
155.42
265.24
1,682.82
157.88
207.29
36.99
2,651. 68
76.06
48004
Total Materials and Supplies
$ 5,296.74
Capital Outlay
Signs
Traffic Control Equipment
$ 3,641.20
2,307.29
$ 5.948.49
$ 36.391.13
Total Capital Outlay
Total Expenditures
Budget
$ 15,420.00
1,000.00
4,000.00
$ 20,420.00
$ 125.00
400.00
500.00
3,750.00
100.00
250.00
100.00
100.00
5do.00
$ 5,825.00
$ 100.00
350.00
100.00
4,000.00
300..00
50..00
100.00
3,500.00
300.00
100.00
$ 8,900.00
$ 2,000.00
5.000.00
$ 7.000.00
$ 42.145.00
23
Schedule A-2 (p)
(Over)
Under
Budget
$
217.62
413 .85
629.84)
(
$
1.63
$ 94.00
( 171.17)
( 66.89)
1,051.47
82.34
241. 13
100.00
100.00
( 5 .04)
( 115.29)
( 213.08)
$ 1,097.47
$ 84.68
194.58
( 165 . 24)
2,317.18
( 157.88)
92.71
13 .01
100.00
848.32
223.94
51.96,
$ 3.603.26
$( 1,641.20)
2,692.71
$ 1.051,51
$ 5,753.87
CITY OF SALINA, KANSAS
GENERAL OPERATING FUND
DETAIL OF EXPENDITURES - SWIMMING POOLS
January 1 to December 31, 1963
Ac tua1
Personal Services
Salaries - Regular Employees
Salaries - Other Departments
Other Professional Services
$ 9,165.05
199.02
107.28
Total Personal Services
$ 9 ,471 .35
Contractual Services
Telephone and Telegraph
Traveling Expenses
Printing and Binding
Social Security
Gas
Electricity
Building Repairs
Machinery and Equipment Repairs
Laundry and Towel Service
$
7.35
67.00
338,47
25.07
566.00
158.17
544 . 77
Total Contractual Services
$ 1,706.83
Materials and Supplies
Tools
Office Supplies
Chemicals, Drugs, etc.
Janitor and Toilet Supplies
Recreational Supplies
Cement and Cement Products
Electrical and Lighting Parts
Machinery and Equipment Parts
Paint and Painting Materials
$
37.13
13 .57
130 .64
36.91
168.36
36.58
69.88
353.13
573.16
Total Materials 'and Supplies
$ 1,419.36
Sundry Expenditures
Sales and Admission Taxes
$ 323.05
Capital Outlay
Equipment
$ 39.49
$ 12.960.08,
Total Expenditures
Budget
$ 10,000.00
1,000.00
200.00
$ 11, 200 .00
$
25.00
75.00
50.00
275.00
50,00
600.00
800.00
800.00
100.00
$_2~ 775 .00
$
25.00
50.00
400.00
50.00
50.00
50,00
50.00
300.00
$_~_ 975.09.
$_ 500.0Q
$_1..,2 50~. 00
$ 16.950.00
24
Schedule A-2 (q)
(Over)
Under
Buqge. t
$ 834.95
800.98
92.62
$ 1,728.65
$
(
(
17.65
75.00
17 .00)
63.4])
24.93,
34.00
641. 83
255.23
100.00
$_~.17
$( 12.13)
36.43
269.36
13 .09
( 118.36)
( 36.58)
( 19.88)
( 103.13)
L 273 .16)
$L,~4.36)
$~_~.95
$~~460 .51
$ 3 ~ 989 .92
CITY OF SALINA, KANSAS
GENERAL OPERATING FUND
DETAIL OF EXPENDITURES - AIRPORT
January 1 to December 31, 1963
25
Schedule A-2 (r)
CITY OF SALINA, KANSAS
GENERAL OPERATING FUND
DETAIL OF EXPENDITURES - PLANNING
January 1 to December 31, 1963
Actual
Personal Services
Salaries - Regular Employees
Salaries - Part Time Employees
Other Professional Services
$ 5,714.50
Total Personal Services
1,450.00
$ 7,164.50
Contractual Services
Telephone and Telegraph
Traveling Expense
Printing
Social Security
Employees Retirement
$ 212.93
198.45
206.89
Total Contractual Services
Materials and Supplies
Tools
Office Supplies
$ 618.2~
$
215.56
Total Materials and Supplies
Sundry Expenditures
Organization Dues
$ 215.56
$
15.00
Total Expenditures
$ 8~013.33
Budget
$ 6,600 .001
500.00
500.00
$ 7,600.00
$ 200.00
200.00
350.00
225.00
350.00
$ 1,325.00
$ 50.00
200.00
$ 250.00
$
$ 9.175.00
26
Schedule A-2 (s)
(Over)
Under
Budget
$
885.50
500.00
950.00)
435.50
(
$
$(
12.93)
1.55
350.00
18.11
350.00
$
706.73
$
(
50.00
15.56)
$
34.44
$(
15.00)
$ 1.161.67
27
Schedule A-2 (t)
CITY OF SALINA, KANSAS
GENERAL OPERATING FUND
DETAIL OF EXPENDITURES - GROUP INSURANCE
January 1 to December 31, 1963
Total Expenditures
(Over)
Under
Actual Budget Budget
$ 6,651. 65 $ $( 6 ,651. 65)
$ 6.651. 65 $ $( 6.651.65)
Group Insurance - City's share
CITY OF SALINA, KANSAS
MEMORIAL HALL FUND
STATEMENT OF RECEIPTS, EXPENDITURES AND BALANCES OF CASH AND
COMPARISON WITH 1963 BUDGET
January 1 to December 31, 1963
Actual
Unemcumbered Cash Balance - January 1, 1963 $ 5,955.19
Add - Receipts
Tangible Tax
Sales Tax
Office Space Rentals
Auditorium Rentals
Concessions
Furniture Rental
Public Address and Timekeeper
Sale of Commmdities
$ 394.83
6.38
390.00
],080.00
318.00
90.00
Total Receipts
$ 4,279.21
$ 10.234.40
Total Accountability
Deduct - Expenditures
Personal Services
Salaries - Regular Employees
Salaries - Part Time Employees
Salaries - Other Departments
Other Professional Services
$ 3,780.00
11. 20
28.50
Total Personal Services
$ 3.819.70
Contractual Services
Telephone and Telegraph
Social Security
Employees Retirement
Gas
E1ec tricity
Water
Building Repairs
Machinery and Equipment Repairs
$ 182.86
13 6 .80
117.97
1,640.18
389.10
274.10
905.08
85.04
Total Contractual Services
$ 3.731.13
Budget
$ 4,589.25
$ 3,929.37
6.38
360.00
1,000.00
100.00
50.00
600.00
$ 6,045.75
$ 10,635.00
$ 3,660.00
1,000.00
300.00
$ 4,960.00
$ 200.00
150.00
250.00
2,000.00
350.00
275.00
750.00
500.00
$ 4,475.00
28
Schedule A-3
Receipts
Over
(Under)
Budget
$ 1,365.94
$( 3,534.54)
30.00
2)080.00
( 100.00)
( 50.00)
( 282.00)
90.00
$ll , 766 . 54)
$(
400 .60)
Expenditures
( Ove r)
Under
Budget
$( 120.00)
1,000.00
( 11.20)
271. 50
$ 1,140.30
$
17.14
13.20
132.03
359.82
39.10)
.90
155.08)
414.96
(
(
$
743.87
29
Schedule f"3
Continued
Expenditures
( Ove r)
Under
Actual Budget Budget
Materials and Supplies
Tools $ $ 50.00 $ 50.00
Janitor and Toilet Supplies ll8 .76 100.00 ( 18.76)
Seeds~ Plants, Trees, etc. 50.00 50.00
Electrical and Lighting Parts 3.65 100.00 96.35
Hardware 61.26 25.00 ( 36.26)
Paint and Painting Materials 220.54 100.00 ( 120.54)
Lumber and Lumber Products 54.11 175.00 120.89
Total Materials and Supplies $ 458.32 $ 600.00 $ 141.68
Sundry Expenditures
Public Address System and
Timekeeper $ 327.00 $ 600,00 $ 273.00
Total Expenditures $ 8,336.15 $ 10,635.00 $ 2,298.85
Unenc'umbered Cash Balance - December 31. 1963$ 1,898.25 $ $ 1,898.25
Add - Encumbrances - December 31, 1963 92.81
Cash Balance - December 31. 1963 $ 1.991.06
CITY OF SALINA, KANSAS
REFUSE DEPARTMENT
STATEMENT 0F RECEIPTS, EXPENDITURES AND BALANCES OF CASH AND
COMPARISON WITH 1963 BUDGET
January 1 to December 31, 1963
Actual
Unencumbered Cash Balance - Januarv 1. 1963 $ 13,155.48
Add - Receipts
Service Fees
Reimbursements
Total Receipts
Total Accountability
Deduct - Expenditures
Personal Services
Salaries - Regular Employees
Medical Services
Other Professional Services
Total Personal Services
Contractual Services
Telephone and Telegraph
Traveling Expense
Postage
Printing Office Forms
Fire Insurance
Motor Vehicle Insurance
Social Security
E5p10yees Retirement
Group Insurance
Gas
Electricity
Water
Building Repairs
Machinery and Equipment Repairs
Motor Vehicle Repairs
Motor Vehicle Tire and Tube Repairs
Laundry and Towel Service
Total Contractual Services
$ln,({)OO.oo
1,157.40
$158,157.40
$171,312.88
$124,607.99
87.55
93.02
$124,788.56
$ 583.64
819.54
396.31
591. 51
4,385.30
4,943.22
504.90
468.55
187.20
256.76
6.46
64.65
97.24
291.41
118 .86
$ 13,715.55
Budget
$ 9,189.66
$162,000.00
$162.000.00
$171,189.66
$124,000.00
500.00
3,250.00
$127,750.00
$ 625.00
250.00
50.00
100.00
250.00
600.00
4,000.00
6,000.00
500.00
400.00
200.00
200.00
350.00
1,250.00
400.00
50.00
$ 15,225.00
30
Schedule A-4
Receipts
Over
(Under)
Budget
$ 3,965.82
$( 5,000.00)
1,157.40
$L3,842.60)
$
123.22
Expenditures
(Over)
Under
Budget
$( 607.99)
412.45
3,156.98
$ 2 , 961. 44
$ 41.36
( 569.54)
50.00
( 296.31)
250.00
8.49
( 385.30)
1,056.78
( 504.90)
31.45
212.80
( 56.76)
193.54
285.35
1,152.76
108.59
( 68.86)
$ 1,509.45
31
Schedule A-4
Continued
Expenditures
(Ove r)
Under
Actual Budget Budget
Materials and Supplies
Tools $ 173.33 $ 439.66 $ 266.33
Office Supplies 124.80 1,000.00 875.20
Books and Periodicals 12.00 50.00 38.00
Janitor and Toilet Supplies 150.37 200.00 49.63
Motor Vehicle Fuel, Lubricants, etc. 4,926.94 6,500.00 1,573.06
Motor Veh~e1e License Tags 590.00 600.00 10.00
Other Operating Supplies 348.57 700.00 351.43
Electrical and Lighting Parts 19.42 50.00 30.58
Lumber and Lumber Products 115.08 200.00 84.92
Machinery and Equipment Parts 214.90 500.00 285.10
Motor Vehicle Parts 1,758.79 3,000.00 1,241.21
Motor Vehicle Tires and Tubes 235.96 1,000.00 764.04
Paint and Painting Supplies 440.76 400.00 ( 40 .76)
Sand, Gravel, Rock and Chat 100.00 100.00
Welding Supplies 151.45 250.00 98.55
Total Materials and Supplies $ 9,262.37 $ 14,989.66 $ 5,727.29
Sundry Expenditures
Organization Dues $ 30.00 $ 25.00 $( 5.00)
Refunds 72.22 100.00 27.78
Total Sundry Expenditures $ 102.22 $ 125.00 $ 22.78
Capital Outlay
Furniture and Fixtures $ 119.98 $ 100.00 $( 19T98)
Office Mechanical Equipment 36.59 1,000.00 963.41
Trucks 14,385.00 12,000.00 ( 2,385.00)
Total Capital Outlay $ 14,541.57 $ 13,100.00 $( 1 , 441. 57)
Total Expenditures $162,410.27 $171,189.66 $ 8,779.39
Unencumbered Cash Balance - December 31, 1963$ 8,902.61 $ $ 8,902.61
Add - Encumbrances - December 31, 1963 2,750.83
Cash Balance - December 31 , 1963 $ 11.653.44
32
Schedule A-S
CITY OF SALINA, KANSAS
GENERAL AND SPECIAL IMPROVEMENT FUND
STATEMENT OF RECEIPTS, EXPENDITURES AND BALANCES OF CASH AND
COMPARISON WITH 1963 BUDGET
January 1 to December 31, 1963
Receipts
Over
(Under)
Actual Budget Budget
Unencumbered Cash Balance-January 1, 1963 $ 1,475.59 $ 853.68 $ 621.91
Add - Receipts
Tangible Tax $ 1,403.84 $ 84,146.32 $(82.742.48)
Total Receipts $ 1,403.84 $ 84.146.32 $(82,142048)
Total Accountability $ 2.879.43 $ 85.000.00 $(82.120.57)
Expenditures
(Ove r) Under
Budget
Deduct - Expenditures
Street Surfacing $ $ 40,000.00 $ 40,000.00
Buildings 45,000.00 45,000.00
Total Expenditures $ $ 85,000.00 $ 85,000.00
Unencu~bered Cash Balance-December 31.1963 $ 2.879.43 $ $ 2.879.43
CITY OF SALINA, KANSAS
GENERAL IMPROVEMENT FUND
STATEMENT OF RECEIPTS, EXPENDITURES AND BALANCES OF CASH AND
COMPARISON WITH 1963 BUDGET
January 1 to December 31, 1963
Unencumbered Cash Balance-January 1, 1963
Add - Receipts
Tangible Tax
Sales Tax
Weed Cuttipg Service
Total Receipts
Total Accountability
Deduct - Expenditures
Personal Services
Salaries - Regular Employees
Salaries - Other Departments
Salaries - Part Time Employees
Other Professional Services
Total Personal Services
Contractual Services
Social Security
Employees Retirement
Building Repairs
Machinery and Equipment Repairs
Motor Vehicle Repairs
Motor Vehicle Tire and Tube Repairs
Street, Sidewalk, and Bridge Repairs
Machinery and Equipment Rental
Group Insurance
Other
Total Contractual Services
Actual
$ 7,521.04
$ 40,282.63
3,614.90
1,384.50
$ 45,282.03
$ 52,803.07
$ 12.840.82
29,387.ll
144 .10
$ 42,372.03
$ 1,495.56
327.43
1,246.84
289.85
171 .25
107.10
23.95
$ 3 , 661. 98
Budget
$ 6,612.91
$ 39,772.19
3,614.90
1,000.00
$ 44,387.09
$ 51,000.00
$ 6,000.00
30,000.00
1,000.00
$ 37,000.00
$ 1,000.00
1,000.00
500.00
1,300.00
200.00
100.00
1,500.00
1,500.00
$ 7,100.00
33
Schedule A.6
Receipts
Over
(Under)
Budget
$
908.13
$
510.44
384.50
$ 894.94
$ 1,803.07
Expenditures
(Over)
Under
.Budget
$( 6,840.82)
612.89
1,000.00
( 144.10)
$( 5,372.03)
$( 495.56)
672.57
( 746.84)
1,010.15
200.00
100.00
1,328.75
1,500.00
( 107.10)
( 23.95)
$ 3,438.02
34
Schedule A-6
Continued
Expenditures
(Over)
Under
Actual Budget Budget
Materials and Supplies
Tools $ 13.75 $ 100.00 $ 86.25
Chemicals and Drugs 293.64 1,500.00 1"206.36
Motor Vehicle Fuel, Lubricants, etc. 283.23 200.00 ( 83 23)
Cement and Cement Products 1,045.05 ( 1,045.05)
Hardware 1.65 ( 1. 65)
Lumber and Lumber Products 601.35 500.00 ( 101.35)
Machinery and Equipment Parts 58.89 500.00 441. 11
Metal and Metal Products 5,31 ( 5.31)
Paint and Painting Supplies 71.06 ( 71.06)
Sand, Grave1~ Rock, and Chat 766.99 2,000.00 1,233.01
Other Repairs, Maintenance, Materials, etc. 1.130 ,96 2.000.00 869.04
Total Materials and Supplies $ 4,271.88 $ 6.800.00 $ 2.528.12
Sundry Expenditures
Refunds $ 53.00 $ 100.00 $ 47.00
Capital Outlay
Fixed Equipment $ 450.00 $ $( 450.00)
Total Expenditures $ 50,808.89 $ 51.000.00 $ 191.11
Unencumbered Cash Balance-December 31.1963 $ 1,994.18 $ $ 1. 994.18
Add - Encu:nbrances - December 31. 1963 501.59
Cash Balance - Decerlber 31, 1963 $ 2,495.77
CITY OF SALINA, KANSAS
CEMETERY FUND
STAT~MENT OF RECEIPTS. EXPENDITURES AND BALANCES OF CASH AND
COMPARISON WITH 1963 BUDGET
January 1 to December 31, 1963
Unencumbered Cash Balance-January 1, 1963
Add - Receppts
Tangible Tax
Sales Tax
Burial and Removal Fees
Grave Marker Permits
Interest
Title Transfer Fees
Upkeep Services
Sale of Lots
Sale of Grave Space
Reimbursements
Total Receipts
Total Accountability
Deduct - Expenditures
Personal Services
Salaries - Regular Employees
Salaries - Other Departments
Salaries - Part Time Employees
Other Professional Services
Total Personal Services
Contractual Services
Telephone and Telegraph
Traveling Expense
Printing Office Forms
Legal Printing
Building Insurance
Motor Vehicle Insurance
Social Security
Employees Retirement
Group Insurance
Water
Gas
Building Repairs
Machinery and Equipment Repairs
Motor Vehicle Repairs
Motor Vehicle Tire and Tube Repairs
Machinery and Equipment Rental
Total Contractual Services
Actual
$ 3.548.26
$ 9,268.48
42L99
7,492 .00
81.00
15.00
153.50
1,560.00
240.00
24.30
$ 19.256.27
$ 22.804.53
$ 12,655.80
122.45
30V1.00
$ 13,085.25
$ 239.31
4L89
4L94
103.95
33.42
461.98
123.58
178.50
92.40
~9,89
392.50
392 .79
329.53
34.66
65.00
$ 2,571.34
Budget
$ 2.606.24
$ 9,246 .77
421. 99
7,000.00
50.00
675.00
25.00
100.00
1,000.00
200.00
$ 18,718.76
$ 21.325.00
$ 12,500.00
500.00
1,750.00
$ 14,750.00
$ 200.00
100.00
75.00
100.00
50.00
450.00
750.00
350.00
500.00
500.00
100.00
100.00
$ 3,275.00
35
Schedule A-7
$
$
Rece ipts
Over
( n hder )
Bfidget'
942.02
2L71
(
(
492.00
31.00
675.00)
10.00)
53.50
560.00
40.00
24.30
$ 537.51
$ 1,479.53
Expenditures
(Over) Under
Budget
$( 155.80)
377 .55
1,750.00
( 307.00)
$ 1,664.75
$(
(
$
(
(
(
(
39.31)
4L89)
100,00
33.06
3.95)
16.58
11 .98)
626.42
178.50)
257.60
39.89)
107.50
107.21
229.53)
65.34
65.00)
(
(
703.66
36
Schedule Aa 7
Continued
Expenditures
(Over) Under
Actual Budget Budget
Materials and Supplies
Tools $ 63.01 $ 100.00 $ 36.99
Fuel and Lubricants 50.00 50.00
Janitor and Toile t Supplies 26.11 ( 26.11)
Motor Vehicle Fuel Lubricants, etc. 567.49 185.00 ( 382.49)
Motor Vehicle License Tags 15.00 15.00
Seeds, Plants, and Trees 81.45 75.00 ( 6.45)
Lumber and Lumber Products 609.53 ( 609.53)
Machinery and Equipment Parts 790.10 375.00 ( 415.10)
Motor Vehicle Parts 183.18 100.00 ( 83 .18)
Motor Vehicle Tires and Tubes 165.60 75.00 ( 90.60)
Paint and Painting Supplies 184.97 200.00 15.03
Sand, Gravel, Rock~ and Chat 29.31 150.00 120.69
Cement and Cement Products 104.28 75.00 ( 29.28)
Other Operating Supplies 220.95 ( 220.95)
Office Supplies 279.19 ( 279.19)
Total Materials and Supplies $ 3,320.17 $ 1.400.00 $( 1,920.17)
Sundry Expenditures
Organization Dues $ 10 .00 $ $( 10.00)
Refunds 155.00 200.00 45.00
Total Sundry Expenditures $ 165,00 $ 200.00 $ 35.00
Capital Outlay
Machin.ery and Equipment $ 1,457.37 $ 1~500.00 $ 42.63
Landscape Improvements 161.47 200.00 38.53
Equipment Rental 500.73 ( 500.73)
Total Capital Out 1i!Y $ 2.119.57 $ 1.700.00 $( 419.57)
Total Expenditures $ 21. 261.33 $ 21.325.00 $ 63.67
Unen,z,'.'lmbered Cash Balance -Decenber 31,1963 $ 1.543,20 $ $ 1. 543 . 20
Add - ETI,c::umbramces - December 31, 1963 186.45
Cash Balance - December 31. 1963 $-1....729.65
CITY OF SALINA, KANSAS
PUBLIC HEALTH FUND
STATEMENT OF RECEIPTS, EXPENDITURES AND BALANCES OF CASH AND
COMPARISON WITH 1963 BUDGET
January 1 to December 31, 1963
Actual
Unencumbered Cash Balance-January 1, 1963
$
378.67
Add - Receipts
Tangible Tax
Sales Tax
Miscellaneous - County and Others
Total Receipts
Total Accountability
Deduct - Expenditures
To Public Health Board
To County and Others
Total Expenditures
$ 24,276.96
1,144.28
$ 25,421.24
$ 25,799.91
$ 25,365.00
$ 25,365.00
Unencumbered Cash Balance-December 31. 1963 $
434.91
Budget
$
168.76
$ 26,551.96
1,144.28
27,865.00
$ 55,561.24
$ 55,730.00
$ 27,865.00
27,865.00
$ 55,730.00
$
37
Schedule A-8
$
Receipts
Over
(Under)
Budget
209.91
$( 2,275.00)
(27,865.00)
$(30,140.00)
$(29,930.09)
Expenditures
(Over) Under
Budget
$ 2,500.00
27,865.00
$ 30,365.00
$
434.91
38
Schedule A-9
CITY OF SALINA, KANSAS
BAND FUND
STATEMENT OF RECEIPTS, EXPENDITURES AND BALANCES OF CASH AND
COMPARISON WITH 1963 BUDGET
January 1 to December 31, 196~
Receipts
Over
(Under)
Actual Budg~ Budget
Unencumbered Cash Balance-January 1. 1963 $ 158.56 $ 85.29 $ 73.27
Add - Receipts
Tangible Tax $ 10,887.64 $ 10,813.09 $ 74.55
Sales Tax 851.62 851.62
Total Receipts $ 11.739.26 $ 11,664.71 $ 74.55
Total Accountability $ 11,897.82 $ 11,750.00 $ 147 .82
Deduct - Expenditures
Band Appropriation $ 11,750.00 $ 11,2750.00 $
Unencumbered Cash Balance-December 31, 1963 $ 147.82 $ $ 147.82
.
CITY OF SALINA, KANSAS
FLOOD WORKS AND DIKES
STATEMENT OF RECEIPTS, EXPENDITURES AND BALANCES OF CASH AND
COXPARISON WITH 1963 BUDGET
January 1 to December 31, 1963
Unencumbered Cash Balance-January 1, 1963
Add - Receipts
Tangible Tax
Sales Tax
Miscellaneous
Total Receipts
Total Accountability
Deduct - Expenditures
Personal Services
Salaries - Regular Employees
Salaries - Other Departments
Other Professional Services
Total Personal Services
Contractual Services
Insurance - Motor Vehicles
Social Security
Employees Retirement
Group Insurance
Electricity
Machinery and Equip~ent Repairs
Motor Vehicle Fire and Tube Repairs
Other Contractual Services
Total Contractual Services
Actual
$ 4,837.82
$ 26,252.03
1,286.77
85.00
$ 27,623.80
$ 32,461.62
$ 13,169.40
94.96
220.75
$ 13,485.11
$ 164.31
460.81
500.76
102.00
498.80
236.45
31.30
116.56
$ 2, llO .99
Budget
$ 2,391.45
$ 26,106.78
1,286.77
$ 27,393.55
$ 29,785.00
$ 1~,900.00
2,400.00
$ 15.300.00
$ 150.00
300.00
600.00
100.00
100.00
350.00
$ 1,600.00
39
Schedule A-10
Receipts
Over
(Urcder)
Budget
$ 2,446.37
$ 145.25
85.00
$ 230.25
$ 2,616.62
Expenditures
(Over) Under
Budget
$( 269.40)
2,305.04
( 220.75)
$ 1,814.89
$(
(
(
(
(
14.31)
160.81)
99.24
102.00)
498.80)
136.45)
68.70
233.44
$(
510 .99)
40
Schedule A-10
Continu,ed
Expendit:::res
(Over) Under
Actual Budget Bcdget
Materials and Supplies
Tools $ 13 .82 $ 50.00 $ 36.18
Chemicals and Drugs 1,396.95 600.00 ( 796.95)
Motor Vehicle License Tags 97.00 35.00 ( 62.00)
Motor Vehicle Fuel, Lubricants, etc. 675.08 200.00 ( 475.08)
Cement and Cement Products 246.07 ( 246.01)
Machinery and Equipment Parts 610.27 300.00 ( 310.21)
Motor Vehicle Parts 69.01 100.00 30.99
Motor Vehicle Tires and Tubes 3,50 100.00 96.50
Sand" Gravel. Rock and Chat 229.65 3,500.00 3,270.35
Paint and Painting Supplies 44.40 ( 44.40)
Other Operating Supplies 395.99 ( 395.99)
Total Materials and Supplies $ 3.781,74 $ 4,885.00 $ 1,103.26
Capital Outlay
Machinery and Equipment ~ 5.742.47 $ 8.000.00 $ 2.257,53
Total Expend i t'ures $ 25,120.31 $ 29.785.00 $ 40664.69
Unenc~nbered Cash Balance-December 31.1963 $ 7.341.31 $ $ 7 .341,31
Add - Encil::L1brances - December 31, 1963 3,325.03
Cash Balance - Deceomber 31, 1963 $ 10.666.34
CITY OF SALINA, KANSAS
NOXIOUS WEED FUND
STATEMENT OF RECEIPTS, EXPENDITURES AND BALANCES OF CASH AND
COMPARISON WITH 1963 BUDGET
January 1 to December 31, 1963
Unencumbered Cash Balance-January 1, 1963
Add - Receipts
Tangible Tax
Sales Tax
Total Receipts
Total Accountability
Deduct - Expenditures
Personal Services
Salaries - Other Departments
Contractual Services
Social Security
Employees Retirement
Machinery and Equipment Repairs
Motor Vehicle Repairs
Total Contractual Services
Materials and Supplies
Machinery and Equipment Parts
Motor Vehicle Fuel, Lubricants, etc.
Chemicals, Drugs and Supplies
Motor Vehicle Tires and Tubes
Total Materials and Supplies
Total Expenditures
Unenclli~bered Cash Balance-December 31.1963
Actual
$ 253.00
$ 3,256.15
170.58
$ 3,426.73
$ 3,679.73
$ 2,949.18
$
$
$
100.84
41.00
141.84
108.43
2.10
43.40
$ 153.93
$
$ 3,244.95
434 .78
$ 93.37
Budget
$ 3 , 236 .05
170.58
$ 3,406.63
$ 3.500.00
$ 1,500.00
$
$
75.00
75.00
300.00
450.00
$ 300.00
250.00
1,000.00
$ 1,550.00
$ 3,500.00
$
41
Schedule A-ll
$
$
$
$
Receipts
Over
(Under)
Budget
159.63
20.10
20.10
179.73
Expenditures
(Over) Under
Budget
$ ( 1, 449 . 18)
$(
$
$
(
25.84 )
75.00
300.00
41.00)
308.16
(
191.57
250.00
991.90
43,40)
$ 1,396.07
$ 255.05
$
434,18
CITY OF SALINA, KANSAS
FIREMEN'S PENSION FUND
STATEMENT OF RECEIPTS, EXPENDITURES AND BALANCES OF CASH AND
COMPARISON WITH 1963 BUDGET
January 1 to December 31, 1963
Actual
Unencumbered Cash Balance-January 1, 1963
$ 10,380.67
Add - Receipts
Tangible Tax
Sales Tax
Employees Contributions
Miscellaneous
Total Receipts
Total Accountability
Deduct - ERpenditures
Pensions Paid
Refunds
Reserve
Total Expenditures
$ 5,029.76
307.57
7,095.12
57.05
$ 12,489.50
$ 22,870.17
$ 13,132.00
513.02
$ 13,645.02
$ 9,225.15
Unencumbered Cash Balance-December 31,1963
Budget
$ 9,926.08
$ 5,036.35
307.57
5,750.00
$ ll,093.92
$ 21,020.00
$ 10,020.00
1,000.00
10,000.00
$ 21,020.00
$
42
Schedule A-12
Receipts
Over
(Under)
Budget
$
454.59
$ ( (6.59)
1,345.12
57.05
$ 1,395.58
$ 1,850.17
Expenditures
(Over) Under
Budget
$( 3, ll2 .00)
486.98
10,000.00
$ 7,374.98
$ 9.225.15
CI'J;'Y OF SALINA, KANSAS
POLICEMEN'S PENSION FUND
STATEMENT OF RECEIPTS, EXPENDITURES AND BALANCES OF CASH AND
COMPARISON WITH 1963 BUDGET
January 1 to December 31, 1963
Unencumbered Cash Balance-January 1, 1963
Add - Receipts
Tangible Tax
Sales Tax
Employee Contributions
Miscellaneous
Total Receipts
Total Accountability
Deduct - Expenditures
Pensions Paid
Refunds
Reserve
Total Expenditures
Actual
$ 9,446.46
$ 12,700.32
592 .97
5,372.92
57.05
$ 18,732.26
$ 28,169.72
$ 17,704.00
2,042.71
Unencumbered Cash Balance-December 31,1963
$ 19,746.71
$ 8,423.01
Budget
$ 9,469.26
$ 12,685.77
592.97
4,500.00
$ 17,778.74
$ 27,248.00
$ 16,248.00
1,000.00
10,000.00
$ 27,248.00
$
43
Schedule A-13
Receipts
Over
(Under)
Budget
$(
22.80)
$
14.55
872.92
57.G5
$
$
944,52
921.72
Expenditures
(Over) Under
Budget
$( 1,456.00)
( 1,092.71)
10,000.00
$ 7 ,501.29
$ 8.423.01
44
Schedule A-14
CITY OF SALINA, KANSAS
WATER AND SEWAGE DEPARTMENT
STATEMENT OF RECEIPTS, EXPENDITURES AND BALANCES OF CASH AND
COMPARISON WITH YEAR 1963 BUDGET
January 1 to December 31, 1963
Unencumbered Cash Balance-January 1, 1963
Add - Receipts
Revenue
Water and Sewage Revenue
Water Services
Interest and Miscellaneous
Total Revenue
Other Receipts
Proceeds From Matured Investments
Depreciation and Emergency Reserve
and Bond Reserve
Refuse Collections
Federal Grant on Sewage Disposal Plant
Total Other Receipts
Total Receipts
Total Accountability
Deduct - Expenditures
Operating Expenditures
Water
Sewage
Interest Paid on Revenue Bonds
Total Operating Expenditures
Actual
Receipts
Over
(Under)
Budget
Budget
$ 620,560.29 $
53,944.52 $ 566~615.77
$ 941,310.80 $ 845.000.00 $ , 96,310.80
26,770.54 5,000.00 21,770 .54
48,016.41 1,500.00 46,516.41
$1,016,097.75 $ 851,500.00 $ 164,597.75
$1,488,991.92 $ $1,488,991.92
ll4,500.00 114,500.00
155,002.00 155,002.00
225,000.00 225,000.00
$1,983 .493.92 $ $1,983,493.92
$2,999,591.67 $ 851,500.00 $2,148,091.67
$3,620,151.96 $ 905,444.52 $ 2 , 714, 707 . 44
Expenditures
(Over) Under
Budget
$ 443,745.74 $ 377,700.00 $( 66,045.74)
107,045.26 99,500.00 ( 7,545.26)
129,572.23 136,000.00 6,427.77
$ 680,363.23 $ 613 , 200 .00 $( 67.163.23)
Other Expenditures
Capital Expenditures From Revenue
Bond Proceeds
Other Capital Expenditures
Purchase of U.S. Government Bonds
Refuse Collections Remitted to
Refuse Department
Bond Principal Payments
Depreciation and Emergency Reserve
and Bond Reserve
Bond Reserve Account - Investments
and Interest
Depreciation and Emergency -
Investments and Interest
Combined Water and Sewage Extension -
Inves t:::lents
Total Other Expenditures
Total Expenditures
Unencu~bered Cash Balance-December 31. 1963
Add - Encumbrances - December 31, 1963
Cash Balance - December 31, 1963
45
Schedule A-14
Continued
Expenditures
(Over) Under
Actual Budget Budget
$ 776,896.72 $ $( 776,896.72)
32,342.64 74,544.52 42,201.88
895,241.65 ( 895,241.65)
157,000.00 ( 157,000.00)
105,000.00 93,200.00 ( ll,800 .00)
llO,OOO.OO 124,500.00 14,500.00
151,622.27 ( 151,622.27)
90,277.12 ( 90,277.12)
75,223 .13 ( 75,223.13)
$2,393,603.53 $ 292,244.52 $(2,101.359.01)
$3.073.966.76 $ 905.444.52 $(2,168,522.24)
$ 546,185.20 $ $ 546.185.20
12.323.17
$ 558.508.37
CITY OF SALINA, KANSAS
AIRPORT FUND
STATEMENT OF RECEIPTS, EXPENDITURES AND BALANCES OF CASH AND
COMPARISON WITH 1963 BUDGET
January 1 to December 31, 1963
Unencumbered Cash Balance-January 1, 1963
Actual Budget
$ 26.409.40 $ 800.65
$ 3,283.60 $ 3,000.00
130.00 50.00
3 , 13 2 .00 4,000.00
11,715.98 11,500.00
165,370.38 134,000.00
32,433.15 32,000.00
583.95 300.00
9,257.67 600.00
1,197.59 1,750.00
60,000.00 15,000.00
856.85
$287,104.32 $203,056.85
$313,513.72 $203,857.50
Add - Receipts
Rent of Buildings
Rent of Ground
Landing Fees
Rent of Hangers
Sale of Gasoline and Oil
Gas Tax Refunds from State
Sale of Concessions
Reimbursement of Expenses
Percentage of Cafe Sales
Transfer from General Operating Fund
Miscellaneous
Total Receipts
Total Accountability
Deduct - Expenditures
Personal Services
Salaries - Regular Employees 28,451.73 24,000.00
Salaries - Other Departments 31.35 500.00
Other Professional Services 1,363.52 1,000.00
Total Personal Services $ 29,846.60 $ 25,500.00
Contractua1~Services
Telephone and Telegraph $ 212.95 $ 325.00
Traveling Expense 200.00
Printing Office Forms 288.48 100.00
Build ing Insurance 4,232.05 3,000.00
Motor Vehicle Insurance 228.57 150.00
Surety Bonds 17.50 17.50
Social Security 976.41 750.00
Employees Retirement 1,010.88 1,000.00
Group Ina,urance 122.10
Gas 578.68 850.00
Electricity 4,259.52 3,500.00
Water 386.36 750.00
46
Schedule A-15
Receipts
Over
(Under)
Budget
$ 25,608.75
$ 283.60
80.00
( 868.00)
215.98
31,370.38
433.15
283.95
8,657.67
( 552.41)
45,000.00
( 856.85)
$ 84,047.47
$109,656.22
Expenditures
(Over) Under
Budget
( 4,451.73)
468.65
( 363.52)
$( 4,346.60)
$ 112.05
200.00
( 188.48)
( 1,232.05)
( 78.57)
( 226.41)
( 10 .88)
( 122.10)
271.32
( 759.52)
363.64
Contractual Services ~ont'~
Building Repairs
Furniture and Office Equipment
Repairs
Machinery and Equipment Repairs
Motor Vehicle Repairs
Motor Vehicle Tire and Tube Repairs
Machinery and Equipment Rental
Laundry and Towel Services
Total Contractual Services
Materials and Supplies
Tools
Office Supplies
Janitor and Toilet Supplies
Merchandise for Resale
Airplane Gasoline
Motor Vehicle Gas and Oil
Motor Vehicle License Tags
Electrical and Lighting Parts
Lumber and Lumber Products
Machinery and Equipment Parts
Motor Vehicle Parts
Motor Vehicle Tires and Tubes
Paint and Painting Materials
~,
Sand, Gravel, Rock and Chat
Other Operating Supplies
Welding Supplies
Total Materials and Supplies
Sundry Expenditures
Sales Tax
Organization Dues
Total Sundry Expenditures
Capital Outlay
Equipment
Buildings
Street, Sidewalk, and Runway
Imf;,rovemen ts
Total Capital Outlay
Total Expenditures
Unencumbered Cash Balance-December 31.1963
Add - Encu~brances - December 31, 1963
Cash Balance-December 31. 1963
Actual
$ 978,12
65.82
686.79
848 .77
10.25
1, 220 .20
531.19
$ 16.654.64
$ 22.52
112.78
846.47
763.54
160,849.82
1,242.20
15.00
390.67
418.60
383.53
150.91
25.82
124.27
752.05
214.83
$166.313 .01
$ 1,539.00
35.00
$ 1,574.00
$ 4,150.20
10,050.64
29 . 54:? } 7
$ 43,746.21
$258 .134.46
$ 55,379.26
2,227.96
$ 57.607.22
47
Schedule A-15
Cont inued
Expenditures
(Over) Under
Budget Budget
$ 1,000.00 $ 21.88
400.00 334.18
1,200.00 513.21
300.00 ( 548.77)
100.00 89.75
2,000.00 779.80
100.00 ( 431.19)
$ 15.742.50 $( 912.14)
$ 100.00 $ 77 .48
200.00 87.22
400.00 ( 446.47)
300.00 ( 463.54)
140,000.00 (20,849.82)
500.00 ( 742.20)
15.00
100.00 ( 290.67)
100.00 ( 318.60)
300.00 ( 83.53)
100.00 ( 50 .91)
150.00 124.18
250.00 125.73
200.00 ( 552.05)
300.00 85.17
100.00 100.00
$143 .115.00 $(23,198.01)
$ 1,500.00 $( 39.00)
( 35.00)
$ 1.500.00 $( 74.00)
$ 3,000.00 $~ 1,150.20)
15,000.00 4,949.36
(29,545,,37)
$ 18.000.00 $(25.746.21)
$203.857.50 $(54.276.96)
$ $ 55.379.26
48
Schedule A-16
CITY OF SALINA, KANSAS
BOND AND INTEREST FUND
STATEMENT OF RECEIPTS, EXPENDITURES AND BALANCES OF CASH AND
COMPARISON WITH 1963 BUDGET
January 1 to December 31, 1963
UnencQ~bered Cash Balance-January 1, 1963
Add - Receipts
Tangible Tax
Special Assessments - Curb, Gutter
Paving~ Sewer and Sidewalks
Accrued Interest on Bonds Sold
Special Assess8ents - Bond and Interest
Transfer From Parking Meter Fund
Total Receipts
Total Accountability
Deduct - Expenditures
Bond Principal
General
Curb" Gutter, and Paving (City)
C:~rb, Gutter, and Paving (P.O.)
Sewer (City)
Sewer (P.O.)
Tqta1 Bond Principal
Bond In, teres t
Gelteral
Curb, Gutter and Paving (City)
Curb" Gutter. aad Paving (P.O.)
Sewer (City)
Sewer (P.O.)
Total Bond Interest
Other
Fiscal Agency Co~ission and
Postage
Hisce11anEous
Offstreet Parking Bond and
Interest
Total Ot.her
Total Expenditures
Receipts
Over
(Under)
Actual Budget Budget
$ :;;216,884.31 $ .'181,697.95 $ , 35,186.36
$ 465,172.54 $ 460,997.05 $ 4,175.49
548,501. 92 511,555.00 37,946.92
8,693.82 8,693.82
23,698.36 23,698.36
31,150.00 64,350.00 (33,200.00)
$1,077,216.64 $1,036,902.05 $ 40.314.59
$1,294,100.95 $1,218.600.00 $ 75,500.95
Expenditures
( Ove r) Under
Budget
$ 204~000.00 $ 204,000.00 $
168,668.80 130,177.96 (38,490.84)
389,630.36 335,471.76 (54,158.60)
74,131.03 74,130.83 ( .20)
63,166.57 63,166.77 .20
$ 899,596.76 $ 806,947.32 $ (92 , 649.44)
$ 60,336.29 $ 60,336.89
55,474.82 32,953.22
123,944.84 86,722.49
8,306.83 8,306.84
10,491.58 10 ,491. 57
$ 258,554.36 $ 198,8ll.01
$ .60
(22,,521.60)
(37.222.35)
.01
( .01)
$ 59,743.35
$
1,494.31 $
1,797.74
2,000.00
82,141.67
$
505.69
80,343.93
128,700.00
212 , 841. 67
$
$
57,156.83
128,700.00
209,549.62
$
3,292.05 $
$1,161,443.17 $1,2l8.600~00
Une~c~:::bered Cash Balance-December 31,1963 $ 132.657.78 $
$ 132.657.78
49
Schedule A-17
CITY OF SALINA, KANSAS
INDUSTRIAL DEUELOPMENT FUND
STATEMENT OF RECEIPTS, EXPENDITURES AND BALANCES OF CASH AND
COMPARISON WITH 1963 BUDGET
January 1 to December 31, 1963
Receipts
Over
(Under)
Actual Budget Budget
Unencumbered Cash Balance-January 1. 1963 $ 8.028.82 $ 148.20 $ 7,880.62
Add - Receipts
Tangible Tax $ 25,698.53 $ 25,374.90 $ 323.63
Sales Tax 2,126.90 2.126.90
Total Receipts $ 27,825.43 $ 27,501.80 $ 323.63
Total Accountability $ 35,854.25 $ 27,650.00 $ 8,240.25
Expenditures
(Over) Under
Budget
Deduct - Expenditures
Other Professional and Special Services 15,319.68 27,650.00 12,330.32
Unenc~~bered Cash Balance-December 31 , 1963 $ 20,534.57 $ $ 200534.57
Add - Encumbrances - Decenber 31, 1963 18,470.00
Cash Balance - December 31. 1963 $ 39.004.57
~",,"'~
CITY OF SALINA, KANSAS
PARKING METER FUND
STATEMENT OF RECEIPTS, EXPENDITURES AND BALANCES
COMPARISON WITH 1963 BUDGET
January 1 to December 31, 1963
OF CASH AND
50
Schedule A,.18
Materials and Supplies
Office Supplies
Wearing Apparel
Machinery and Equipment Parts
Paint and Painting Supplies
Parking Meter Parts
Other Operating Supplies
Concrete and Concrete Products
Total Materials and Supplies
Sundry Expenditures
Bond Principal
Bond Interest
Miscellaneous
Transfer to Bond and Interest Fund
Total Sundry Expenditures
C"!J2ita1 Outlay
Parking Meters
Total Expenditures
Unenc'wubered Cash Balance-December 31,1963
Add - EncQ~brances - December 31, 1963
Cash balance - Dece:.rnber 31, 1963
Actual
$ 48.40
361.62
5.40
.42
646.32
316.88
107.45
$ 1,486.49
$ 15,000.00
1,371.12
46.75
31,150.00
$ 47,567.87
$ 7..,673.56
$ 74 ..JL43 .34
$ 24,151,88
. 274,.88
$ 24.426.76
Budget
$ 75.00
300.00
475.00
25.00
500.00
50.00
$ 1,425.00
$ 15,000.00
1,350.00
64,350 .~
$ 80.700.00
$ 8.000.00
$112.330.00
$
51
Schedule A.~ 18
Continued
Expenditures
(Over) Under
Budget
$
(
26.60
61.62)
469.60
24.58
146.32)
266 .88)
107.45)
(
(
(
$(
61.49)
$
( 21.12)
( 46.75)
3~ 200 ?OO
$. 33. 13 2 . 13
$
326.44
$ 37.48~.66
$ 24~151.8B
52
Schedule A-19
CITY OF SALINA, KANSAS
TREE MAINTENANCE FUND
STATEMENT OF RECEIPTS, EXPENDITURES AND BALANCES OF CASH AND
COMPARISON WITH 1963 BmDGET
January 1 to December 31, 1963
Receipts
Over
(Under)
Actual Budget Budget
Unencumbered Cash Balance-January 1. 1963 $ $ $
Add - Receipts
Tangible Tax $ 10,946.51 $ 11,000.00 $( 53.49)
Total Receipts $ 10,946.51 $ 11,000.00 $( 53.49)
Total Accountability $ 10,946.51 $ 11,000.00 $( 53.49)
Expenditures
(Over) Under
Budget
Deduct - Expenditures
Removal and Treatment of Trees $ $ 11,00 .00 $ 11,000.00
Salaries - Other Departments 2,849.60 ( 2,849.60)
Machinery and Equipment 166.60 ( 166.60)
Total Expenditures $ 3,016.20 $ 11,000.00 $ 7,983.80
Unencumbered Cash Balance-December 31,1963 $ 7.930.31 $ $ 7.930.31
53
A-20
Schedule
AND BALANCES
1963
KANSAS
FUND
STATEMENT OF RECEIPTS EXPENDITURES
1 to December 31
CITY OF SALINA,
CONSTRUCTION
Balances
12-31-63
$ 91,498.85
35.608.40
108.09
Transfers
Balances
91,498.85
35,608.40
Expenditures
$ 81,986.37
5,593.54
2.604.88
Receipts
46,530.54
1,947.88
January
6,796.17
3,367.03
6.023.49
519.93)
458.51)
914.17)
978.72)
167.63
966 .58)
,
,
,
$
( 68
( 10
(123
( 21
14
( 8
108.09
6,796.17
3,367.03
6,023.49
68,519.93
10,458.51
123,914.17
21,978.72
14,167.63)
8.966.58
$
(
13
230.00
63.814
1
68,549.58
33,808.05
ll,319.45
33,931.16
10,400.82
1. 527 .44
839,91
$
Balance
1-1-63
68
06
97
17
03
04
88
94)
01
90
07)
67
954
254
712
796
367
288
7ll
860
213
577
695
126
$126
39
2
6
3
1
34
Account
Asphalt Resurfacing
Flood Control
(
91
11
(15
8
Miscellaneous
Indian Rock Park
Sidewalks
Public Buildings
Job 410 Concrete Streets
Job 414 Asphalt Streets
Job 411 Key Acres Addition
Job 412 Belmont Addition
Job 413 Lateral Sewers
Job 415 Streets
Job 416 Sewers 442 443 and 444
75
9.838
75)
18
9,838
62.105
(
( 9,838.75)
70.044.85
Laterals
General Operating (Eng.)
Job 420 Balance of Key Acres
18
( 4,282.46)
(31. 745.86)
105
62
62,629.38)
605.15)
1. 984 .02)
(
(
(
62,629.38
605.15
1,984.02
4,282.46)
31. 745 .86)
(
(
26.492.95
54
14
98
95
12
61,445
4,956
8,210
158.738
236.255
18.553.28
171,417.73
10.341.35
12,959.54
206,615.63
204.550.73
(47,342.81)
( 4,780.06)
( 2,764.54)
(52,159.14)
( 41.47)
Addition
Job 422 Faith Addition
Job 423 Indian Rock Addition
Job 425 Curb, Gutter and Paving
Job 428 Wa11erius Addition
Job 429 Balance of Indian Rock
40
61
96
-
-
461
645
25.530
1
64
1,461.40
64,645.61
25.530.96
65,403.58
19,211.75
40,698.09
1,946.55
87,790.68
79.599.32
66,928.78
19,236.75
105,343.70
1,946.55
ll3,321.64
79.599.32
63.80)
25.00)
(
(
Talley Ho Addition
Ohio Street
SidewalkS
Streets
Resurfacing
Study
Job
Job
Job
Job
Job
Transportation
and Co
Addition
434
430
437
435
441
Construction
1963 Bond Proceeds
433 Lateral Sewer
Job 440 - 442 Neal and
Meadowlark Ave
Job 438 Mi11view
Job 443 Lateral
56
65
70
3,179
1,634
54.612
273,694.58
1. 355 . 50
3,179.56
1.634.65
(219,081.88)
( 1.355.50)
00
14
50
-
035
176
355
1
2.296
1
214.56
634.65
094.26
,
.
4
1
2.077
Wilson
Airport
Nov.
Job
-
(79,912.57)
(18,816.72)
6.939.07)
$.214
5.41
$
( 79.912.57)
( 18,816.72)
( 6,939.07)
$214.875.41
79,912.57
18,816.72
6.939.07
$3.350.213 .57
$3.302.613 .30
475.68
$262
482 and 83
Addition
Sewer 476
Totals
54
Schedule A-21
CITY OF SALINA, KANSAS
CLEARING ACCOUNTS
STATEMENT OF RECEIPTS, EXPENDITURES AND BALANCES OF CASH
January 1 to December 31, 1963
Withholding Social Employees Advance Receipts -
Tax Security Retirement 1962 1963 Totals
Unencumbered Cash Balance - January 1. 1963 $ - $ 5,235.25 $ 4.972.46 $ 5.994.50 $ - $ 16.202.21
Add - Receipts
Contributions By Employer and Employees $134,659.54 $ 57,678.72 $ 53,828.13 $ $ $246,166.39
Fees, Licenses, and Permits 26,207.52 26.207.52
Total Receipts $134,659.54 $ 57.678.72 $ 53,828.13 $ - $ 26,207.52 $272,373.91
Total Accountability $134,659.54 $ 62,913.97 $ 58,800.59 $ 5,994.50 $ 26,207.52 $288,576.12
Deduct - Expenditures
To U.S. Government $134,659.54 $ 56,485,15 $ $ $ $191,144.69
To State of Kansas 52,442.62 52,442.62
To Employees - Refunds 12.88 5.20 18.08
To General Operating 5,994.50 5,994.50
Total Expenditures $134,659.54 $ 56,498.03 $ 52,447.82 $ 5,994.50 $ - $249.599.89
Unencumbered Cash Balance-December 31.1963 $, $, 6.415.94 $ 6,352.77 $ $ 26.207.52 $ 38.976.23
55
Schedule A-22
CITY OF SALINA, KANSAS
STREET MACHINERY FUND
STATEMENT OF RECEIPTS. EXPENDITURES AND BALANCES OF CASH
January 1 to December 31, 1963
Unencumbered Cash Balance - January 1. 1963
$
2LOOO .00
$ 27.000000
6,037.10
$ 20.962.90
Add - Receipts
Transfer from Other Funds
1~ta1 Accountability
Deduct - Expenditures
Trucks
Unencu~bered Cash Balance - December 31, 1963
56
Schedule A-23
CITY OF SALINA, KANSAS
MATERIAL STORES FUND
STATEMENT OF RECEIPTS, EXPENDITURES AND BALANCES OF CASH
January 1 to December 31, 1963
Unencumbered Cash Balance - January I, 1963 $ 6,956.70
Add - Receipts
Reimbursement of Expenditures $ 14,880.86
Transfer from Other Funds 8,000.00
Total Receipts 22,880.86
Total Accoun tabU ity $ 29,837.56
Deduct - Expenditures
Gas and Oil $ 11,735.62
Office Mechanical Equipment 993.25
Printing Office Forms 36.65
Laundry and Towel Service 2.59
Motor Vehicle Parts 13 .47
Painting and Painting Supplies 46.18
Total Expenditures $ 12,827.76
Unencumbered Cash Balance - December 31 , 1963 $ 17,009.80
CITY OF SALINA, KANSAS
CEMETERY ENDOWMENT
STATEMENT OF RECEIPTS, EXPENDITURES AND BALANCES OF CASH
January 1 to December 31, 1963
Unencumbered Cash Balance - January 1, 1963 $ 17,372.84
Add - Receipts
Perpet~al Care Deposits 400.00
Total Accountability $ 17,772.84
Deduct - Expenditures
Investnents Purchased 16.398.45
Unenc1U~bered Cash Balance - December 31, 1963
$ 1.374.39
57
Schedule A-24
CITY OF SALINA, KANSAS
HILLCREST MAUSOLEUM ENDOWMENT FUND
STATEMENT OF RECEIPTS, EXPENDITURES AND BALANCES OF CASH
January 1 to December 31, 1963
Unencumbered Cash Balance - January 1. 1963 $ 16,137.17
Add - Receipts
From MaGsoleu~ Trust (Sale of Mausoleum Space) 140.00
Total Accountability $ 16,277.17
Deduct - Expenditures
Investments Purchased 16,092.64
Unencill~bered Cash Balance - December 31, 1963
$
184.53
58
Schedule A-25
59
Schedule A-26
CITY OF SALINA, KANSAS
HILLCREST MAUSOLEUM TRUST
STATEMENT OF RECEIPTS, EXPENDITURES AND BALANCES OF CASH
January 1 to December 31, 1963
Unencumbered Cash Balance - January 1, 1963 $
Add - Receipts
Sale of Mausoleum Space 1,400.00
Total Accountability
$ 1,400.00
Deduct - Expenditures
Sale Proceeds remitted to Hillcrest Endowment
Sale Proceeds remitted to Clerk of the District
Court and Others
$
140.00
280.00
Total Expenditures
420,00
Unencumbered Cash Balance - December 31, 1963
$
980.00
CITY OF SALINA, KANSAS
CIVIL DEFENSE FUND
STATEMENT OF RECEIPTS, EXPENDITURES AND BALANCES OF CASH
January 1 to December 31, 1963
Unencumbered Cash Balance - January 1, 1963
Add - Receipts
Appropriations - City and County
Matching Funds From State
Miscellaneous
$ 10,000.00
9,714.09
7,479,33
:!'otal Receipts
Total Accountability
Deduct - Expenditures
Personal Services
Salaries- Regular Employees
Contractual Services
Auto Use Allowance
Telephone and Telegraph
Traveling Expense
Postage
Motor Vehicle Insurance
Social Security
Employees Retirement
Motor Vehicle Repairs
Radio Equipment Repairs
Other Contractual Services
Materials and Supplies
Office Supplies
Motor Vehicle Fuel, Lubricants, etc:.
Motor Vehicle License Tags
Machinery and Equipment Parts
Motor Vehicle Parts
Other Operating Supplies
Other Repairs and Maintenance
Paint and Painting Supplies
Organization Dues
Capital Outlay
Equipment
$ 13, 617 . 20
23.73
1,342.29
444.45
133.79
247.16
449.71
510.46
90.43
525.68
975.80
241.98
16.17
65.00
14.34
92,70
208.97
7.43
34.23
15.30
7,911.91
Total. Ex.penditures
Unencl".r::bered Cash Balance - December 31. 1963
Add - Encumbrances - December 31, 1963
Cash Balance - December 31. 1963
60
Schedule A-27
$ 1,405.33
27,193.42
$ 28,598.75
26.968.73
$ 1,630,02
345.75
$ lr975.77
61
EXHIBIT B
CITY OF SALINA, KANSAS
SUMMARY STATEMENT OF REVENUE - ACTUAL AND ESTIMATED
January 1 to December 31, 1963
Total - All Funds
1963 1963 Excess Of
Actual Estimated Actual Over
Revenue Revenue Estimated
$1,275,339.31 $1,192,525.50 $ 82,813.81
10,234.40 10,635.00 ( 400.60)
22,804.53 21,325.00 1,479.53
52,803.07 51,000.00 1,803.07
25,799.91 55,730.00 ( . 29,930.09)
11,897.82 11 , 750 .00 147.82
3,679.73 3,500.00 179.73
22,870.17 21,020.00 1,850.17
28,169.72 27,248.00 921.72
1,294,100.95 1,218,600.00 75,500.95
32,461. 62 29,785.00 2,676.62
35,854.25 27,650.00 8,204.25
10,946.51 11,000.00 ( 53.49)
$2,826,961.99 $2.681. 768.50 $ 145.193.49
$ 29,837.56 $ $
3,620,151.96 905,444.52 2,714,707.44
288,576.12
3,565,088.98
2,879.43 85,000.00 ( 82,120.57)
28,598.75
1,400.00
16,277.17
27,000.00
98,995.22 112,33.0.00 ( 13 ,334.78)
17,772.84
313,513.72 203,857.50 109,656.22
171.312.88 171,189.66 123,22
$8,181.404.63
$11.008.366.62
Tax-Levying Funds
General Operating
Memorial Hall
Cemetery
General Improvement
Public Health
Band
Noxious Weeds
Firemen's Pension
Policemen's Pension
Bond and Interest
Flood Works and Dikes
Industrial Development
Tree Maintenance
Sub-total - Tax-Levying Funds
Non Tax-Levying Funds
Material.sStores
Water and Sewage
Clearing Accounts
Construction
General and Special Improvement
Civil Defense
Hillcrest Mausoleum Trust
Hillcrest Mausoleum Endowment
Street Machinery
Parking Meter
Cemetery Endowment
Airport
Refuse
Sub-total - Non Tax-Levying Funds
62
EXHIBIT C
CITY OF SALINA, KANSAS
SUMMARY STATEMENT OF EXPENDITURES COMPARED WITH BUDGET APPROPRIATIONS
January 1 to December 31, 1963
Total - All Funds
1963 Utidst'
Actual Budget (Over)
Expenditure Appropriation Expended
$1,192,191.00 $1,192,525.50 $ 334.50
8,336.15 10,635.00 2,298.85
21,261.33 21,325.00 63.67
50,808.89 51,000.00 191.11
25,365.00 55,730,00 30,365.00
11 , 750 .00 11,750.00
3,244.95 3,500.00 255.05
13,645.02 21,020.00 7,374.98
19,746.71 27,248.00 7,501.29
1,161,443.17 1,218,600.00 57,156.83
25,120.31 29,785.00 4,664.69
15,319.68 27,650.00 12,330.32
3.016.20 11.000.00 7,983.80
$2,551,248.41 $2,681,768.50 $ 130.520.09
$ 12,827.76 $ $
3,073,966.76 905.444.52 (2,168.522.24)
249,599.89
3,350,213 .57
85,000.00 85,000.00
26,968.73
420.00
16,092 .64
6,037.10
74,843.34 112,330.00 37,486.66
16,398.45
258,134.46 203,857.50 ( 54,276.96)
162.410.27 171,189.66 8,779.39
$7,247.912.97
$9.799.161.38
Tax-Levying Funds
General Operating
Memorial Hall
Cemetery
General Improvement
Public Health
Band
Noxious Weeds
Fire~en's Pension
Policemen:s Pension
Bond and Interest
Flood Works and Dikes
Industrial Development
Tree Maintenance
Sub-total - Tax-Levying Funds
Non Tax-Levying Funds
Materials Stores
Water and Sewage
Clearing Accounts
Construction
General and Special Improvements
Civil Defense
Hillcrest Mausoleum Trust
Hillcrest Mausoleum Endowment
Street Machinery
Parking Meter
Cemetery Endowment
Airport
Refuse
Sub-total - Non Tax-Levying Funds
63
EXHIBIT D
CITY OF SALINA, KANSAS
CASH RECEIPTS. EXPENDITURES AND BALANCES OF THE CITY TREASURER
AND AVAILABLE CASH IN BANKS
January 1 to December 31, 1963
Cash Balance - January 1. 1963
Add Year 1963 Receipts
Total Accountability
Expenditures
Year 1963 Expenditures
Add - Encumbrances at January 1, 1963
Adjustment of Prior Years Encumbrances
Deduct - Encumbrances at December 31, 1963
$ 9,799,161,38
142,507.75
( 688.58)
$ 9,940,980.55
67,476.94
$ 1,489,577.77
9,660,608.02
$11,150,185.79
Cash Balance - December 31. 1963 $ 1.276,682.18
9-'2-873,503.61
Cash in Banks - December 31. 1963
The First National Bank and Trust Company
The Planters State Bank
The National Bank of America
The First Trust Company
Total Cash in Banks (Schedule D-l)
$ 412,250.27
459,269.81
305,162.10
100,000.00
$ lr276,682.18
64
Schedule D-l
CITY OF SALINA, KANSAS
SUMMARY OF BANK RECONCILIATIONS
CITY TREASURER
December 31, 1963
Dedue; t
Certified Add Outstanding Bank
Balances Deposits Checks Balance
First National Bank and
Trust Company $ 412,250.27 $ $ $ 412,250.27
Planters State Bank 596,955.65 89,400.77 227,086.61 459,269.81
National Bank of America -
General 302,002.42 3,159.68 305,162.10
National Bank of America -
Water Refund 373.00 373,00
First State Bank 100,000.00 100~000.00
Totals $1 ,411,581.34 $ 92.560.45 $ .227.459.61 $1.276.682.JJ1
CITY OF SALINA, KANSAS
SCHEDULE OF INVESTMENTS
December 31, 1963
Balance
1-1-63
~er and Sewage Department
U.S. Treasury Notes, Bonds, and Bills:
Construction Funds $ 839,899.22 $
Extension and Bond Retirement
Account
Bond Reserve Account
Depreciation and Emergency
Account
Additions
1963
Reductions
1963
65
EXHIBIT E
Balance
12-31-63
246,148.95
75,223.13
150,195.63
89,563.81
$ 839.899.22 $1.210.224.22 $1.488.991.92 $ 561.131.52
895,241.65 $1,488,991.92 $
75,223.13
150,195.63
89.563.81
66
EXHIBIT F
KANSAS
INDEBTEDNESS
1963
SALINA,
CITY OF
STATEMENT OF BONDED
December 31
Outstanding
12 -31-63
14.000.00
47,000.00
55,000.00
16,000.00
84,000.00
36,000.00
30.000.00
212,000.00
147,000.00
150,000.00
231,000.00
73,000.00
$
000.00
000.00
000.00
000.00
000.00
000.00
Paid
Y~r 1963
10
62
14
24
28
Outstanding
1-1-63
$
10,000.00
62,000.00
28,000.00
71,000.00
83,000.00
24,000.00
$
00
00
00
00
00
00
00
00
8
28,000
129000
15,000
53,000
38,000
30,000
47,000
15.000
112 000.00
48 000.00
45 000,00
265 000.00
185 000.00
180 000.00
278,000.00
88,000.00
97
76
89
90
00
00
66
00
00
89
00
00
30
25
Original
A.moun t
,625
,700
940
314
000
000
107
625
143
239
275
80
292.381
120,000
60,000
531,032
375,000
300,000
466,407
148,792
Rate
Percent
75
$
1. 5-1
3.5
1.625-3
1. 625
1.625
2-2.75
75-2
25
2
2
3
3
2.75
3-3
3-3
3-3
2-2
2
2
2
3
3
3
2
2
375
to 3
25-4
5
5
Date
Issue
1-52
1-53
1-53
1-54
1-54
1-55
1-55
1-55
1-55
1-56
1-57
1-57
1-57
1-57
1-58
of
12-
7-
11-
11-
11-
8-
11-
11-
12-
11-
3-
7-
11-
11-
5-
ose of Issue
Gt,tter, Paving
and Plh'1lping Station
Pur
Curb.
Sewer
Paving
Paving
C<1rb, G<1tter
Public Park
Paving
Paving
Curb
Curb, Gutter,
Offstreet Parking
Curb, Gutter, Paving
Airport Improvements
Sewage Disposal
Curb. Gutter
Sewers and
Armory
G,lltter
Series
157
158
161
163
164
166
169
170
PA-2
172
174
175
176
177
178
495,000.00
228,000.00
132,000.00
70,000.00
637,000.00
340,000.00
360,000.00
486.000.00
005,000.00
33,000.00
38,000.00
22,000.00
10,000.00
91,000.00
209000.00
45,,000.00
27,000.00
552000.00
528.000.00
266,000.00
154,000.00
80,000.00
728,000.00
360,,000.00
405,000.00
513,000.00
060,000.00
666.000.00
381,301.27
221~742.13
105,502.41
910,563.15
402,737.72
452.725.10
551,385.64
132,000.00
5
75
75
25=2
75-3
5
5
875-2
875-2
375-4
375 -4
375-4
75-3
75-3
3-3.5
11- 1-58
11- 1-58
12- 1-58
12- 1-59
12- 1-59
11- 1-60
11- 1-60
5- 1-61
Station
Gutter, Paving
Station and Sewers
Paving
Paving
Paving
Pumping
Flood Control
Curb,
Pumping
Sewers
Curb, Gutter
Paving
Curb, Gutter,
Curb" Gutter,
Flood Control
179
180
181
182
183
184
185
186
392,000.00
248,000.00
288,000.00
570,000.00
306,000.00
433,000,00
388,683.19
473.683.19
1
3
1
1050000.00
289297.60
32,706.83
35,942.89
69,,365,60
23.283.76
497,000.00
276,297.60
320,706.83
605,942.89
375,365.60
456,283.76
388,683.19
493,279.87
1
3
1
1
o 3,600,000.00
276,297.60
320,,706.83
5 605,942.89
1.,3759365.60
456,283.76
388.683.19
o
o
25 to 5
75-3
3
75
5 to 3
5 to 3
5-2.75
75-3
to
3
2
2
2
2
2
2
7- 1-61
11- 1-61
11- 1-61
11- 1-61
11- 1-62
11- 1-62
11- 1-62
Issue
Water
of
Sanitary Services
Curb, Gutter, Paving
~ Improvements
eet Parking
$11
260,000.00
986,218.15
803,072.90
27,803.21
$ 2.077,094. 26
$13,550.777.45
$
596.68
$LO~596 ,68
019
$1
$
$12
260,000.00
986,218.15
803,072,90
27,803.21
$ 2.077.094.26
$14,570,374.13
$
15
986.218
5
5
5
5
3
3
3
3
to
to
to
to
2.875
2.875
2,875
2.875
1-63
1-63
1-63
1-63
11-
11-
11-
11-
1963
Year
Improvements
Improvements
Sewers
Street Improvements
Street Improvements
Sub-total
Amount Issued
Flood Control
Street
Street
Lateral
Sewage
and
1961
Stree..
S187
P188
P189
OFP~190
P191
Pl92
FL193
P194
P195
S196
67
EXHIBIT G
~;
.Y
INDEBTEDNESS
KANSAS
IN TEI-tPORARY NOTE
to December 31. 1963
OF SALINA.
AND CHANGES
1
CITY
SHOWING BALANCES
January
STATEMENT
Balance
12-31-63
Paid or
Renewed
1963
Issued or
Renewed
1963
Balance
1-1-63
Payable
To
Interest
'Rate
Percentage
Date of
Issue
Note
Number
$
423,745.23
75,429.15
329,672.49
244,672.95
57,290.53
550.506.20
56,766.92
45,616.17
408,480.46
$
137,650.20
$
423,745.23
75,429.15
329,672.49
244.672.95
57,290.53
412,856.00
56,766.92
45,676.17
408,480.46
$
206,615.63
62,491.09
204,550.73
66,928.78
105,343.70
113.321.64
.63
.09
.73
.78
.70
.64
206,615
62,491
204,550
66,928
105,343
113.321
Bearer
Bearer
Bearer
Bearer
Bearer
Bearer
Bearer
Bearer
Bearer
Bearer
Bearer
Bearer
Bearer
Bearer
Bearer
.50
.50
.50
.50
.50
.50
.50
.50
.50
.50
.50
.50
.50
.50
.50
3
3
3
3
3
3
3
3
3
3
3
3
3
3
3
11- 7-'1
11-28-61
11-28-61
11-28-61
5- 8-62
8- 7-62
9-25-62
9-25-62
10-30-62
1-22-63
1-22-63
6-10-63
6-10-63
10-21-63
10-21-63
(1-17) -PT-56
(1- 5) -PT-57
(1-17) -PT-58
(1-15) -FL-300
(1- 2) -PT-59
(1-21) -PT-60
(1- 3) -PT-6l
(1- 3)-PT-62
(1-16) -PT-55A
(1-11) -PT-63
(1- 5) -BL-300
(1-10) -PT-6t1.
(1- 4) -PT-65
(1- 7) - PT-66
(1- 5)-PT-67
759.251.57
$
10
192.240
$2
~77
896.901
$
.90
$2.054.589
Totals
68
EXHIBIT H
CITY OF SALINA, KANSAS
COMPARISON OF DEPOSITORY SECURITY AND BALANCES ON DEPOSIT
December 31, 1963
Name of Accounts
First National
Bank and
Trust Company
DEPOSITORIES
Planters National
State Bank of
Bank America
First
State
Bank
Donald Harrison,
City Treasurer
W.T. Broom, Clerk
of the City Court
$412,250.27 $596,955.65 $302,002.42 $100,000.00
7,600.li4
$419,851.01 $596,955.65 $302,002.42 $100.000.00
10,000.00 10,000.00 10,000.00 10,000.00
$409.851.01 $586.955.65 $292.002.42 $ 90.000.00
$286.895.71 $410,868.96 $204,401.69 $ 63,000.00
$623,763.15 $7QlO.500.00 $489.000.00 $ 70.000.00
Totals on Deposit
Deduct - F.D.I.C.
Balance Securable By Collateral
Security Required (70%)
Collateral Deposited by Banks
Name
Ralph Exline
Gaylord E. Spangler
Donald L. Tucker
R.W. Bull
Carl R. Rundquist
William J, Broom
C.F. Leiker
Leland M. Srack
Harold E. Peterson
D.L. Harrison
Ivy Thompson
H.N. Eller
Harold F. Harper
Robert A. Lange
Glenn M. Horner
CITY OF SALINA, KANSAS
FIDELITY BOND IN FORCE
December 31, 1963
Title
City Commissioner
City Commissioner
City Commissioner
City Commissioner
City Commissioner
Clerk of City Court
Marshall of City Court
City Manager
City Clerk and Director
of Finance
City Treasurer
Cashier of Water Department*
Police Judge
City Engineer
Building Inspector
Manager of Municipal
Airport
* Blanket Position Bond
Date
Effec tive
4 - 2 -63
4-11-61
4-11-61
4-13-63
4-16-63
4-10-63
4 - 2 -63
8-26-62
1- 1-53
6- 1-58
6- 1-61
3 - 9 -37
1-15-46
6 - 1-59
1- 1-58
Date of
Expiration
Continuous
Continuous
Continuous
Continuous
Continuous
4-10-65
4- 2-65
Continuous
Continuous
Continuous
Continuous
Continuous
Continuous
Continuous
Continuous
69
EXHIBIT I
Amount
$10,000.00
10,000.00
10,000.00
10,000.00
10,000.00
2,000.00
2,000.00
5,000.00
5,000.00
50,000.00
5,000.00
1,000.00
5,000.00
1,000.00
5,000.00
Waterworks and Sewage
Disposal Groups
See separate schedule included
in Report on Water and Sewage
Department
Municipal Airport
Adninistration Building Fire and Lightning
and Extended Coverage
Owners'. Landlords' and
Tenants' Schedule Liability
Policy Bodily Injury
City Group
Buildings and Contents
Aircraft Filling Station
and Contents
Weather Station Building
Airport Liability Policy
One or Two Story
Aircraft Hanger
Metal Covered" Steel Frame
Aircraft Hanger
Fr ame Dwe lUng
Ticket Office
Aircraft Hanger #3 and #4
Menoria1 Hall Group
Menoria1 Hall and Contents
CITY OF SALINA. KANSAS
INSURANCE IN FORCE
December 31, 1963
Type of Coverage
Amount of
Coverage
Fire and Lightning
and Extended Coverage
$732,990.00
80,000.00
Fire and Lightning
and Extended Coverage 3,000.00
Fire and Lightning
and Extended Coverage 10,000.00
Bodily Injury Each Person 100,000.00
Each Accident500,000.00
Property Damage Each Accident250,000.00
Fire and Lightning
and Extended Coverage
12,000.00
Fire and Lightning
and Extended Coverage
Fire and Lightning
and Extended Coverage
Fire and Lightning
and Extended Coverage
Fire and Lightning
and Extended Coverage
10,000.00
6,500.00
500.00
10,000.00
Fire and Lightning
and Extended Coverage
231,000.00
Each Person 25.000.00
Each Accident 300,000.00
70
EXHIBiT J
Co-Insurance
Percentage
90
80
90
80
80
80
80
90
Miscellaneous
Vehicles
Owners', Landlords' and Tenants
Liability Policy - Kenwood
Park Grandstand
Cemetery Dwelling and
Garage
Money and Securities (All
City Offices Including
Swimming Pool)
Steam Boilers
Depositors Forgery Bond
Police Camera Equipment
Animal Shelter
City Court Sa.fe
Type of Coverage
Bodily Injury
Amount of
Coverage
Person $ 25,000.00
Accident 50,000.00
Accident 5,000.00
Each
Each
Property Damage Each
Fire, Lightning and
Transportation, Theft,
Windstorm, Hail, Earthquake
and Explosion, and Combined
Additional Coverage
Bodily Injury
Each Person 15,000.00
Each Accident 100,000.00
Property Damage Each Accident 5,000.00
Fire and Lightning
and Extended Coverage
Inside Premises
Outside Premises
Explosion Per Accident
Scheduled Property Floater
Fire and Lightning
and Extended Coverage,
Vandalism and
Malicious Mischief
Safe Burglary
7,000.00
21,800.00
14,800.00
50,000.00
10,000.00
205.00
5,000.00
1,000.00
71
EXHIBIT J
Continued
Co-Insurance
Percentage
80
CITY OF SALINA, KANSAS 72
RECONCILIATION OF FISCAL AGENCY
December 31, 1963 EXHIBIT K
Date Coupon Bond
Type of Issue Issued No. No. Detail Amount
Waterworks 10- 1-25 22 579 1 @ $ 22.50 $ 22.50
Series R-1l5 1- 1-38 15-19 57-60 20 @ 10.00 200.00
Series R-115 1- 1-38 57-60 4 @ 1,000.00 4,000.00
Series J-1l6 1- 1-38 15-19 16 5 @ 10.00 50.00
Series J-116 1- 1-38 16 1 @ 1,000.00 1,000.00
Series P-145 10- 1-48 1-20 100-110 220 @ 8.75 1,925.00
Series P-145 10- 1-48 100-1l0 11@ 1,000.00 1l,000.00
Series PK-164 ll- 1-54 14 240-247 8 @ 8.12 64.96
Series PK-164 ll- 1-54 15 240-247 8 @ 8.13 65.04
Series PK-164 11- 1-54 16 240-247 8 @ 8.12 64.96
Series PK-164 11- 1-54 17 240-247 8 @ 8.13 65.04
Series PK-164 ll- 1-54 1~ 240-247 8 @ 8.12 64.96
Series P-176 ll- 1.,.. 5 7 II 241-245 5 @ 15.00 75.00
Series P-176 ll- 1-57 12 236-245 10 @ 15.00 150.00
Series FL-178 5- 1-58 9 230 -23 7 8 @ 11.25 90.00
Series FL-178 5- 1-58 10 230-237 8 @ 11.25 90.00
Series FL-178 5- 1-58 9 263.,.270 8 @ 11.25 90.00
Series FL-178 5- 1-58 10 263-270 8 @ 11.25 90.00
Series FL-178 5- 1-58 9 337-338 2 @ 12.50 25.00
Series FL-178 5- 1-58 10 337-338 2 @ 12.50 25.00
Series FL-178 5- 1-58 9 352-369 18 @ 12.50 225.00
Series FL-178 5- 1-58 10 352-369 18 @ 12.50 225.00
Series FL-178 5- 1-58 6 536 1 @ 15.00 15.00
Series FL-178 5- 1-58 7 536 1 @ 15.00 15.00
Series FL-178 5- 1-58 8 536 1 @ 15.00 15.00
Series FL-178 5- 1-58 9 536 1 @ 15.00 15.00
Series FL-178 5- 1-58 10 536 1 @ 15.00 15.00
Series FL-178 5- 1-58 10 596-597 2 @ 15.00 30.00
Series FL-178 5- 1-58 9 622-627 6 @ 15.00 90.00
Series FL-178 5- 1-58 10 616-627 12 @ 15.00 180.00
Series FL-178 5- 1-58 10 665 1 @ 15.00 15.00
Series P-179 ll- 1-58 7 326-328 3 @ 14.37 43.11
Series P-179 Il- l-58 8 326-328 3 @ 14.3S 43.14
Series P-179 Il- l-58 9 326-328 3 @ 14.37 43.11
Series P-179 Il- l-58 10 326-328 3 @ 14.38 43.14
Series S-18l 12- 1-59 7 96-100 5 @ 16.88 84.40
Series S-18l 12- 1-59 8 96-100 5 @ 16.87 84.35
Series P-182 12- 1-59 8 482-491 10 @ 16.87 168.70
Series P-182 12- 1-59 8 835 1 @ 16.87 16.87
Series P-183 12- 1-59 8 343-402 60 @ 18.75 1,125.00
Series FL-186 5- 1-61 1 953-958 6 @ 29.17 175.02
Series FL-186 5- 1-61 2 953-958 6 @ 17.50 105.00
Series FL-186 5- 1-61 3 953-958 6 @ 17.50 105.00
Series FL-186 5- 1-61 4 953-958 6 @ 17.50 105.00
Series FL-186 5- 1-61 4 1053-1062 10 @ 17,50 115.00
Series P-189 11- 1-61 3 566-570 5 @ 17.50 87,50
Series OFP-190 11- 1-62 2 949-960 12 @ 13.75 165.00
Series OFP-190 11- 1-62 2 975-994 20 @ 14.38 287.60
Series OFP-190 11- 1-62 2 1056-1060 5 @ 14.38 71.90
Series OFP-190 11- 1-62 2 1173-1175 3 @ 15.00 45.00
Water and Sewage 7- 1-61 4 1801-1815 15 @ 17.50 262.50
Water and Sewage 7- 1-61 4 1911-l930 20 @ 17.50 350.00
Water and Sewage 7- 1-61 4 2031-2040 10 @ 18.00 180.00
Water and Sewage 7- 1-61 4 2081-2085 5 @ 18.00 90.00
Total $ 23.853.80
73
EXHIBIT L
CITY OF SALINA, KANSAS
STATEMENT OF TAXES RECEIVED FROM COUNTY TREASURER IN YEAR 1963 SHOWING
YEAR 1962 AND PRIOR YEARS' TAXES RECEIVED AND DISTRIBUTION
TO FUNDS
Ad Valorem and Intangible Taxes
General Operating
Ad Valorem
Intangible
Total General Operating
Memor ia 1 Ha 11
Cemetery
General and Special Improvement
General Improvement
Public Health
Band
Noxious Weeds
Firemen's Pension
Policemen's Pension
Bond and Interest
Flood Works and Dikes
Industrial Development
Tree Maintenance
Sub-total - Ad Valorem and
Intangible Taxes
Special Taxes
(a) Paving
(a) Sewer
(b) Water
(c) Weeds
(a) Sidewalks
(a) Off Street Parking
S~b-total - Special Taxes
Total - All Taxes
Distribution - Specials
(a) To Bond and Interest Fund
(b) To Water and Sewage Fund
(c) To General Improvement Fund
Delinquent 1962 Current
Tax Tax Totals
$ 10,062.24 $ 629,227.60 $ 639,289.84
30,111.51 30,111.51
$ 10,062.24 $ 659,339.11 $ 669,401.35
1.26 393.57 394.83
86.85 9,181.63 9,268.48
1,403.84 1,403.84
742.07 39,540.56 40,282.63
235.47 24,041.49 24,276.96
174.26 10,713.38 10,887.64
34.72 3,221.43 3,256.15
63.55 4,966.21 5,029.76
121. 77 12,578.55 12,700.32
7,766.34 457,406.20 465,172.54
263.90 25,988.13 26,252.03
437.37 25,261.16 25,698.53
10.946.51 10,946.51
$ 21,393.64 $1,283.577.93 $1,304,971.57
$
13,114.39 $ 400,330.60 $ 413 ,444.99
2,779.42 65,609.45 68,388.87
6,367.82 12,717.74 19,085.56
78.00 1,285.50 1,363.50
( 24.31) 7,969.67 7,945.36
58.722.70 58,722.70
22,315.32 $ 546,635.66 $ 568.950.98
43.708.96 $1. 830 .213 .59 $1.873.922.55
$
$
74
EXHIBIT M
CITY OF SALINA, KANSAS
CLERK OF THE CITY COURT
STATEMENT OF CASH RECEIPTS, DISBURSEMENTS AND BALANCES
Cash on Hand and in Bank - January 1, 1963
$ 4,349.92
Add - Cash'Receipts - Year 1963
City Court Fees
Sheriff Fees
Judicial Council Fees
Fines
Cost Deposits
Miscellaneous
$ 27,103.74
1,769.08
422.55
24,237.94
638.15
17,271.79
Total Receipts
71,443.25
$ 75,793.17
Total Accountability
Deduct - Cash Disbursements - Year 1963
City Court Fees to City Clerk
Sheriff's Fees to Sheriff
Judicial Council Fees to County
Treasurer
Fines to County Treasurer
Costs Returned
Miscellaneous
$ 27,156.47
1,795.28
424.50
24,237.94
444.49
17,370,73
Total Disbursements
71,429.41
$ 4,363.76
Balance - December 31, 1963
Cash in Bank - First National Bank and Trust Co.
Salina, Kansas (Confirmed)
Less Outstanding Checks, December 31, 1963
Cash on Hand per Count, December 31, 1963
$ 7,600.74
3,352.48
$ 4,248.26
115.50
$ 4.363.76
75
EXHIBIT N
CITY OF SALINA, KANSAS
SUMMARY OF POLICE COURT RECORDS
January 1 to December 31, 1963
Year 1962 Year
and Prior 1963 Total
Fines Imposed
Balance Uncollected - January 1, 1963 $ 2,455.00 $ $ 2,455.00
Year 1962 Fines Imposed in Year 1963 280.00 280.00
Year 1963 Fines Imposed 91,949.00 91,949.00
Year 1962 and Prior Fines Reinstated 493.00 493.00
Total Accountability $ 3.228.00 $ 91. 949 .00 $ 95 ~ 177 . 00
Accounted For By:
Cash Collected and Remitted
to City Clerk $ 1,790.00 $ 86,812.00 $ 88,602.00
Fines Worked Out 455.00 1,435.00 1,890.00
Paroled and/or Dismissed 983.00 2,365.00 3,348.00
Total Accounted For $ 3,228.00 $ 90,612.00 $ 93,840.00
Balance Uncollected - December 31, 1963 $ $ 1.337.00 $ 1.337.00
76
EXHIBIT 0
CITY OF SALINA, KANSAS
SUMMARY OF THE RECORDS OF THE CITY BUILDING INSPECTOR
January 1 to December 31, 1963
Receipts Issued By Building Inspector - Year 1963
Building Permits and Inspections
Gas Inspections
Plumbing Inspections
Electrical Inspections
Sign Permits
Fence Permits
Sandblasting Permits
Demolition Permits
$ 5,393.90
1,567.75
5,917.10
3,587.60
198.00
143.00
16.00
11.00 $ 16,834.35
.83
$ 16,835.18
.83
16,794.35
$ 40.00
Due from Year 1962
Total Accountability
Deduct - Remitted to City Clerk
Balance Due from Year 1962
Year 1963 Collections
Balance Due City Clerk
General Operating Fund
Police Court Fines
City Building Inspector
Gas and Electric Franchise
Cable TV
CITY OF S1\LINA, KANSAS
ACCOUNTS RECEIVABLE
December 31, 1963
$ 1,337.00
40.00
85,288.45
25.00
$ 86,690,45
$ 230.00
$ 86.920.45
Sub-total - General Operating Fund
Cemetery Fund
Burial Permits
Total Accounts Receivable
77
EXHIBIT P
a
CITY OF SALINA, KANSAS
WATER AND SEWAGE DEPARTMENT
SCOPE OF AUDIT
The audit was performed in accordance with the provisions of the
Minimum Standard Audit Program approved by the State Municipal Account-
ing Board September 28, 1963. The audit included a verification of the
assets and liabilities of this fund at December 31, 1963, in the manner
and to the extent hereinafter indicated, and a review of operations for
the period January 1 to December 31, 1963.
HISTORY
The waterworks system, supplying the needs of the residents of the
City of Salina, Kansas, was purchased by the City from private interests
in October, 1925, and has been operated as a municipal utility since
January 1, 1926. The governing body of the City of Salina, by Ordinance
No.6544, passed June 27, 1961, combined the waterworks system and the
sewage disposal system of the City of Salina into a combined Water and
Sewage Department.
BALANCE SHEET
The balance sheet of the Water and Sewage Department at December 31,
1963, is presented in Exhibit "A", and is briefly summarized below:
Assets
Liabilities
Plant and Property
Current Assets
Other Assets
$7,902,368.06
270,171.94
978,906.17
Surplus
Fixed Liabilities
Current Liabilities
$5,707,060.00
3,392,000.00
52,386.17
Total Assets
$ 9 . 151. 446 . 17
Total Liabilities $9.151~446.17
PLANT AND PROPERTY
A detail of the items comprising the Plant and Property account at
December 31, 1963, is compared in Schedule "2" with a detail of the
account at December 31, 1962, reflecting the increases or decreases
during the year 1963.
b
When the City of Salina combined its water and sewage systems in the
year 1961, a valuation of $900,000.00 was assigned to the sewage system,
and all prior depreciation recorded on the waterworks system was restored
to the Surplus account.
The City of Salina has not recorded depreciation on its plant and
property since the water and sewage systems were combined. City of Salina
Ordinance No. 6546, which authorized the issuance of the combined water and
sewage system revenue bonds, provided for the creation of various funded
accounts, -including a Depreciation and Emergency account to be used by the
City, if no other funds are available therefore, for the purpose of making
replacements in the combined water and sewage system of the City and keep-
ing the same in good repair and working order. During the year 1963, the
Water and Sewage Department added $38,000.00 to the Depreciation and
Emergency Account, making a balance of $106,286.69 in the account at
December 31, 1963, after including interest earned on investments of the
fund.
CURRENT ASSETS
The petty cash fund of $1,500.00 maintained by the Water and Sewage
Department was counted by the auditors on December 31, 1963. This fund
is used for the purpose of paying postage, freight, temporary labor, and
other emergency expenses, including refund of deposits made to secure
payment of accounts.
The cash collected by the Water and Sewage Department is remitted to
the City Treasurer for deposit. All cash received by the City of Salina,
including the cash received by the Water and Sewage Department, is deposited
in one of five bank accounts maintained by the City of Salina. Segregations
of cash into seperate funds or accounts as provided for by City of Salina
Ordinance No. 6546, authorizing the issuance of water and sewage system
revenue bonds, is accomplished by the issuance of warrants payable to the var-
ious accounts provided for in the bond ordinance. These transfers provide
a segregation of Water and Sewage Department cash for accounting purposes.
All of the cash of the Water and Sewage Department, however, remains comming-
led with the cash of the other city funds in the five bank accounts maintain-
ed by the City of Salina.
A comparison of the cash shown by the records of the Water and Sewage
Department with the cash shown by the City Clerk's records for the Water
and Sewage Department is shown below.
Cash shown by Water and Sewage Department records
Current Assets
Water and Sewage Treasurer
Water and Sewage Treasurer Operating Account
Combined Water and Sewage System Extension
and Bond Retirement Account
Other Assets
Combined Water and Sewage System
Construction Funds
Funded Reserves
Bond and Interest
Bond Reserve
Depreciation and Emergency
$29,109.45
101,847.40
9,776.87
$140,733.72
$263,548.28
$118,125.76
19,377.73
16,722.88
154,226.37
417,774.65
c
Cash shown by City Clerk's records - Statement of Receipts,
Expenditures and Balances of Cash and Comparison
with Year 1963 Budget - Schedule "14" $558.508.37
Accounts Receivable - Consumers, $38,107.78, represents the amount
due at December 31, 1963, from the customers of the Water and Sewage
Department and the Refuse Department. The Water and Sewage Department
handles the billings and collections for the Refuse Department.
The auditors added the consumers' individual account balances at
December 31, 1963, and reconciled the total of these balances with the
control account. None of the accounts receivable were verified by
correspondence with the consumers.
The Water and Sewage Department acts as billings and collection agent
for the Refuse Department. The amount due from the Refuse Department at
December 31, 1963, represents the excess of estimated December, 1963, bill-
ings remitted by the Water and Sewage Department to the Refuse Department
over the amount of December 1963,billings to Refuse Department customers.
The inventories of operating stores and meter parts were taken by
employees of the Water and Sewage Department. The auditors readded
the inventories and test-checked the inventory extensions.
A detail summary of insurance in force of the Water and Sewage
Department at December 31, 1963, is presented under Schedule 3.
OTHER ASSETS
City of Salina Ordinance No. 6546, which authorized the issuance of
$3,600,000.00 of Combined Water and Sewage System Revenue Bonds, Series
of 1961, provided that proceeds from the sale of the bonds were to be
deposited in a separate fund known as the '~ombined Water and Sewage
System Construction Fund".
During the year 1963, $776,896.72 was expended from this fund for
water and sewage plant improvements. Interest received during the year
1963 in the amount of $26,070.58 on short-term investments of the fund
was added to the fund balance as provided by Section 14 of Ordinance
No. 6546.
The funds segregated on the records of the Water and Sewage Depart-
ment for the payment of current bond principal and interest, for the
creation of reserves to prevent default in payment of principal and interest,
and for the creation of depreciation and emergency reserves to provide for
replacements and repairs of the present system when other funds are not
available, are shown as "Other Assets" in the Balance Sheet, Exhibit "A".
A comparison of the amounts of cash segregated in these reserve accounts
with the amounts required to be segregated by Ordinance No. 6546 is shown
in Schedule "4".
The investments, consisting of U.S. Treasury Bills and Bonds,
carried on the records of the Water and Sewage Department at cost.
custody receipts issued by the Commerce Trust Company to the FirSt
National Bank and Trust Company were examined.
are
The
d
SURPLUS
A detail of the changes in the surplus account during the year 1963 is
presented under Exhibit '~". The beginning balances of the reserve accounts
created under the provisions of Ordinance No. 6456, together with the year 1963
additions to the reserves and the expenditures from the reserves, the ending
balances of the reserves, and a comparison of the actual balances with the
required balances is shown under Schedule "4". All of the reserve balances at
December 31, 1963, were in excess of the balances required by Ordinance No. 6546.
A Federal Grant in the amount of $225,000.00 was received during the calender
year 1963 and was credited to the surplus account. An additional amount of approx-
imately $25,000.00 should be paid to the City of Salina in 1964, subject to an
audit of costs by the government to bring the total of the Grant to approximately
$250,000.00, the maximum amount allowable. All proceeds received under the grant
have been expended, as required, for construction or improvement of the sewage
disposal plant.
FIXED LIABILITIES
..
The balance of Combined Water and Sewage System Revenue Bonds out;standing
at December 31, 1963, was $3,392.000.00. Principal payment of $105,000.000 and
interest payments of $129,572,23 were made on these revenue bonds in the year
1963.
CURRENT LIABILITIES
Accounts payable at December 31, 1963, represent the amounts owed to suppliers
and vendors by the Water and Sewage Department. The accounts payable were verified
by an examination of the unpaid claim vouchers of the Water and Sewage Department
at December 31, 1963.
The auditors added the individual meter deposit cards and made a journal
entry to bring the control account into agreement with the detail of meter
deposits. Attention is directed to the fact that the Water and Sewage Depart-
ment does not credit the individual meter deposit accounts with interest in the
manner prescribed by Section 12-822.(G.S. 1961 Supplement)
INCOME STATEMENT
The Income Statement, Exhibit "B", resents the results of operations of
the Water and Sewage Department for the period January 1 to December 31, 1963.
The detail of the operation expenses of the Water and Sewage Department
for the year 1963 is shown in Schedule "1".
The Water and Sewage Department has not recorded depreciation on its
properties since the water and sewage systems were combined. The auditors
recommend that a determination of the values of the plant and property assets
be made by a competent engineering firm in order to permit a realistic annual
depreciation amount to be computed and recorded on the records of the Water
and Sewage Department.
The Water and Sewage Department paid $10,000.00 to the City of Salina
during the year 1963 in lieu of franchise fee.
-
- .... ...
-
-
-
a
JOURNAL ENTRIES
Journal entries made by the auditors are presented 'Under Schedule "5".
These entries were placed on the books during the course of the audit.
MISCELLANEOUS
The custo~ers of the Water and Sewage Department numbered 13,387 at
the beginning of the year 1963 and 13,406 at the e::1ld of the year.
.
$ 1,500.00
$ 29,109.45
101$847,40
9,776.87 140 , 733.72 $ 142,233 .72
38,107,78
898.16
$ 56,584.79
30 , 649 .71 87,234,50
1,697,78
270,171.94
Plant and Property - (Schedule 2)
Furniture and Fixtures
Plants, Mains. Equipment, etc.
Total Plant and Property
Current Assets
Cash on Hand and in Banks
Cash on Hand
Cash in Banks
Water and Sewage Treasurer
Water and Sewage Treasurer
Operating Account
Combined Water and Sewage
System Extension and
Bond Retirement Account
Accounts Receivable - Consumers
Due from Refuse Department
Inventories
Operating Stores
Meter Parts
Prepaid Insurance
Total Current Assets
CITY OF SALINA, KANSAS
WATER AND SEWAGE DEPARTHENT
BALANCE SHEET
December 31, 1963
ASSETS
$ 52,819.27
7,849,548.79
Other Assets
Combined Water and Sewage System Construction Funds
Investments ( At cost) $321,372.08
Cash in Bank 263.548.28 $ 584,920.36
Cash in Banks (Funded Reserves)
Bond and Interest $118,125,76
Bond Reserve 19,377.73
Depreciation and Emergency 16.722.88$154,226.37
Investments (Funded Reserves)
Bond Reserve $150,195.63
Depreciation and Emergency 89,563,81 239.759.44 393.985.81
1
EXHIBIT A
$7,902.368.06
Total Other Assets 978,906.17
Total Assets $9.151.446.17
LIABILITIES
Surplus
Appropriated - (Schedule 4)
Bond and Interest Reserve
Bond Reserve
Depreciation and Emergency Reserves
Unappropriated
Balance - January 1, 1963
Add - Net Income - January 1 to
December 31, 1963
Federal Grant on Sewage Plant
Deduct - Net Amount Transferred to
Reserves January 1 to
December 31, 1963
Total Surplus
$ 118,125.76
169,573.36
106,286.69 $ 393,985.81
$4,863,001.61
350,060.40
225,000.00
$5,zl-38,062.0l
124,987.82 5,313,074.19
Fixed Liabilities
Combined Water and Sewage System Revenue Bonds, Series of 1961
Current Liabilities
Accounts Payable
Consumers' Deposits
Meter Deposits
Refund Deposits
*
Total Current Liabilities
Total Liabilities
$
12 , 323 . 17
$
38,758.00
1,305.00
40,063.00
2
EXHIBIT A
Continued
$5,707,060.00
3,392,000.00
52,386.17
$9.151.446.17
ReveI'::u:e
Water Reve:rrc.;e
Sewage Revenue
Tapping Services
Miscellaneous Inco::e
Total ReveJn\'2es
Operating Expenses - Schedule 1
Net Incone From Operations
Other Inc.oI:'le
Interest Fro:: Investments
Net Ir2co-rye
crn" OF SALINA, KANSAS
WATER AND SEWAGE DEPAR'IHENT
INCOME STATEMENT
Jan:JIary 1 to Dece':lber 318 1963
$564"695.50
337,733.66
269770.54
5,227.13
3
EXHIBIT B
$934,426.83
610,437.01
$323,989.82
26,070.58
$3500060.40
CITY OF SALINA, KANSAS
WATER AND SEWAGE DEPARTMENT
OPERATING EXPENSES
Comparison of Year 1963 and Year 1962 Operating Expenses
Water Supply Expenses
Maintenance of Well Pumps $
Maintenance of Well Electric Equipment
We 11 Power
Well House Signals
River Power
Maintenance - Well Buildings and
Grounds
Maintenance - River Basin, Grounds,
and Intake Structure
Sub-Total-Water Supply Expenses
Softening and Treatment Expenses
Supervision
Salaries
Electric Power
Gas Service
Building Operating Supplies
Chemicals
Maintenance - Equipment
Maintenance - Buildings
Office Supplies
Year
1963
8.32
4.80
2,876.63
742.50
5,552.30
14.96
1,237.50
$10,437.01
$ 8,849.60
25,895.80
6.228.50
4.747,07
678,63
85,774.54
3,589,32
624,77
334.20
Year
1962
$ 2.27
90.20
4,464.32
810.00
10,569.51
$15,936.30
$
39,990.15
2,844.00
9,019.11
768.29
80,164,57
2.163,78
112.80
Sub-Total-Softening and Treatment
Expense $136,722,43 $135.062.70
4
Schedule 1
Increase*
or Decrease
$ 6.05*
85.40
1,587.69
67.50
5,017.21
14 . 96~(
1,237.50*
$ 5,499.29
$ 8,849.60*
14,094.35
3 . 384 . 50~(
4,272.04
89.66
5,609.97*
1,425.54*
511 . 97*
334.20*
$ 1.659.73*
Pumping Expenses
Supervision $ 8,676.85 $ $ 8,676.85*
Pumping Salaries 16,806.80 16.353.00 453.80*
Electric Power 9,271.24 4.784,00 4.487.24*
Gas Service 3.755.14 373.53 3,381.61*
Lubricants 84.92 84.92*
Pumping Supplies 382,08 208.84 173.24~(
Maintenance - Electric Equipment 458.77 382.55 76 . 22~(
Maintenance - High Service Pumps and
Equipment 129.86 129.86*
Maintenance - Station Building and
Grounds 727 .13 1,422.90 695.77
Sub-Total-Pumping Expenses $ 40,292.79 $ 23,524,82 $16,767.97*
5
Schedule 1
60ntinued
6
Schedule 1
Continued
Effective January 1, 1963, the Water and Sewage Department detail for expense
accounts were reclassified and the number of accounts expanded. The number of
control classifications were increased to provide separately for the group of
expenditures incurred for "Customers I Accounting and Collection Expenses".
7
Schedule 2
CITY OF SALINA, KANSAS
WATER AND SEWAGE DEPARTMENT
PLANT AND PROPERTY ACCOUNT
Comparison of Costs At December 31, 1963, And At December 31, 1962
Furniture and Fixtures
Plants. Mains, Equipment, etc.
Distribution
Structures and Manholes
Cast Iron Mains
Hydrants
Valves and Valve Boxes
Stand Pipe Real Estate
Meter Boxes and Accessories
Sunset Stand Pipe
Sub-Tota1-Distribution
Water Supply
Real Estate
PQmp Houses and Derricks
Wells
Well Pumps
Flow Lines
Sub-Total-Water Supply
Pumping Stations
Real Estate
Real Estate Improvements
Pump Houses and Stock
Land-Underground Reservoir
Reservoir
Electrical Meters, Pumps
Venture Meters
Underground Reservoir
Pipes and Piping
Water Softener Plant
River Intake Pumps
Water Supply Exploration
Gypsum Hill Water Tower
High Surface Pumps
Sub-Tota1-Pumping Stations
December 31,
1963
December 31,
1962
$
52~819.27
$
48.490.23
$ 55,168.02 $ 55,168.02
1,808,167.21 1,782,801.65
161,462.80 160,967.89
215,030.72 213,262.12
60,914.36 60,914.36
297,629.50 293,535.61
94,508.31 94,508.31
$2,692,880.92 $2,661,157,96
$ 5,347.50 $ 5,347.50
22,000.47 22,000.47
203,576.90 203,576.90
35,163.27 35,163,27
47,824.04 47,824.04
$ 313,912.18 $ 313 , 912.18
$ 16,532.86 $ 16,532.86
3,580.40 3,580.40
18,750.84 18,750.84
21,626.19 21,626.19
28,545.49 28.545.49
30,572.28 30,572.28
6,185.44 6,185.44
183,638.82 183,638.82
15,186.88 15,186.88
1,102,056.58 1,102,056.58
169,099.27 169,099.27
16,190.07 16 190.07
100,309.89 99,526.69
31.889 .11 31,889,11
$1,744,164.12 $1,743,380.92
Increases or
Decreases '{(
$ 4.329.04
$
25,365.56
494.91
1,768.60
4,093.89
$31,722.96
$
$
$
783.20
$
783.20
General Equipment
Garage and Storage Buildings
Trucks and Compressors
Chlorinator
Laboratory Equipment
Water Office Improvements
Sub-Tota1-General Equipment
Sewage Plant
Sewage Plant and Equipment
Sewage Lines
Sub-Total Sewage Plant
Expenditures From Water and Sewage Revenue
Bond Proceeds
Sewage Plant Improvements $
Sewage Truck Lines
Key Acres Water Tower
Miscellaneous
Addition to Softening and Treatment
Plant
Sub-Total-Expenditures From
Water and Sewage Revenue Bond
Proceeds
December 31,
1963
$
13, 072 .04 $
56,584.40
6,686.40
3,625.80
6,800.29
$ 86,768.93
$ 600,000.00
300.000.00
$ 900,000.00
811,837.26
540,913 .63
122,836.04
306,734.92
329.500.79
December 31,
1962
13 ,072 .04
43,998.46
6,686.40
3,625.80
6,800.29
$ 74,182.99
$ 600,000.00
300.000.00
$ 900,000.00
$
641,645.85
452,953.15
75,884.94
161,610.88
$2.111,822.64 $1,332,094.82
Total - Plants, Mains,
Equipment, etc.
$7.849.548.79 $7.024.728.87
Total Plant and
Property
$~902,368.06 $7.073.219.10
8
Schedule 2
Continued
Increases or
Decreases *
$
12,585.94
$ 12,585.94
$
$
$170,191.41
87,960.48
46,951.10
145,124.04
329.500.79
$779,727.82
$824.819.92
$829,148.96
CITY OF SALINA, KANSAS
WATER AND SEWAGE DEPARTMENT
INSURANCE IN FORCE
December 31, 1963
Fire and lightning and extended coverage
on all water towers - 90% coinsuiance
Fire and lightning and extended coverage
on Pumping Station and contents - 90% coinsuiance
Fire and lightning and extended coverage
on Well House Buildings and contents
Fire and lightning and extended coverage
on Water Softening Plant - 90% coinsuiance
Fire and lightning and extended coverage on
Sewage Plant Buildings and contents - 90% coinsuiance
Fire and lightning and extended coverage on
Pumping Station Building and contents - 80% coinsuiance
Workmen's Compensation
Schedule Liability
Bodily injury
Property damage
Vehicles and Equipment
Bodily injury
Property damage
Fire, lightning, transportation, theft, windstorm,
hail, earthquake or explosion, and combined
additional coverage
Fidelity Bonds
Moneys and Securities
Inside premises - includes offices other than Water
Department
Outside premises - includes offices other than Water
Department
9
Schedule 3
$262.000.00
$ 37.000.00
$ 12.600.00
$760.000.00
$500.000.00
$ 3,500.00
$ 25.000.00
$50/100,000.00
5/ 25.000.00
25/ 50,000.00
5,000.00
$ 15.500.00
$ 55.000 00
$ 24,800.00
16 050.00
All insurance companies were authorized to do business in the State of Kansas.
.
CITY OF SALINA~ KANSAS
WATER AND SEWAGE DEPARTMENT
COMPARISON OF RESERVE BALANCES WITH ORDINANCE t)ROvrJ\'no.~s'
December 31, 196j
Reserve Balance - January 1, 1963
Add - Transfers to Reserves - Year 1963
..
Deduct - Payment of Bond Principal
and Interest Year 1963
Reserve Balance - December 31, 1963
$105,497,99
247,200---QQ
$352,697.99
234,572.23
$118,125,76
~~serve Requirements - December 31, 1963
Bond and Interest Reserve
Bond Principal -Five-twelfths of
Principal Due on August 1, 1964-
5/12 of $107,000.00 $ 44,583.33
Bond Interest -Five-sixths of Interest
Due on February 1, 1964-5/6 of
$62,010.00 51,675.00
Bond Reserve
Twenty-seven Months at $6,000,00 Per
Month Commencing October 1, 1961
Depreciation and Emergency Reserve
Twenty-seven Months at $2,500.00 Per
Month Commencing October 1, 1961
Reserve Requirements-December 31,1963 $~33
Excess of Actual Reserve Balances
Over Reserve Requirements
~
$ 21. 87Q,.~4~
$ 96,000.00
73,573.36
$169,573.36
$169,573.36
$
162,000.00
$162,000.00
$ 7~3 .36
10
Schedule 4
$ 67,500.00
38,786.69
$106,286.69
$106,286.69
$
_ 6L'l...500 .00
$ 67,500.09
$ 38.786,69
11
Schedule 5
.
CITY OF SALINA, KANSAS
WATER AND SEWAGE DEPARTMENT
JOURNAL ENTRIES
December 3l~ 1963
Prepaid Insurance
Insurance
Net Worth
To adjust the Prepaid Insurance
account to the actual amount of the
prepayment at December 31, 1963,
(1)
1190
635
1310
$1,697.78
2,544.57
$4,242.35
Printing and Postage
Net Worth
To reclassify as expense the
amount transferred fron the Deferred
Charges.account.
(2)
640
1310
$ 473.52
$ 473.52
(3)
Meter Deposits 1235 $ 13.00
Miscellaneous Income 1020 $ 13,00
To adjust the liability for !!.Ieter
depos its to agree with the tape of the
individual meter deposits at Dece!:1ber 31,
1963.
(4)
General Office Supplies 620 $ 4,38
Sales Tax 645 41. 91
Furrdture and Fixtures 1150 $ 46.29
To reclassify items on the following
vouchers which were debited to the Furni-
ture and Fixtures account:
Date Voucher Correct
Issued No Issued To Issued For Acc,o~nt Amount
1-11-63 10930 IBM Corp. Sales Tax 645 $ 11.03
1-31-63 11453 Spaeths Office Service Sales Tax 645 12.75
1-31-63 11453 Spaeths Office Service Ribbons 620 3.08
2- 7-63 11663 Salina Office Supply Ribbon 620 1.30
, 3-18-63 12086 Burroughs Sales Tax 645 18,13
46.29
(5)
Miscellaneous Income
Bond Reserve Account - Invested
Depreciation and Emergency Account - Invested
Reserve for Bond Reserve Accounts
Reserve for Depreciation and Emergency
To reclassify interest received on
U.S Govera~ent Bonds which were purchased
with Bond Reserve Account and Depreciation
and Emergency Account funds.
(6)
"
Reserve for Bond Principal
Net Worth
To reduce the Reserve for Bond
Principal account by the amount paid
on August 1, 1963 on the Combined
Water and Sewage Revenue Bonds due
on that .date.
(7)
Profit and Loss
Miscellaneous Income
General Office Supplies
Insurance
Printing and Postage
Sales Tax
To close out the income and expense
accounts reopened by the above journal
entries, and to debit the Profit and
Loss account with the decrease in the
net income.
(8)
Net Worth
Profit and Los8
To transfer the decrease in net
incoQe resulting from the above journal
entries fron the Profit and Loss account
to the Net Worth account,
.
(9)
Federal Grant on Sewage Plant
Net Worth
To transfer the grant received
fro~ the U.S. Government on the
Sewage Plant to the Net Worth account.
1020
1113A
1174A
1265
1210
1255
1310
1320
1020
620
635
640
645
1310
1320
1330
1310
$
2~250.00
73.36
36.69
$105~000.00
$ 5,301,38
$ 5~30l,38
$225.000,00
12
Scl1edule 5d
~Cont1nue
$
1.573.36
786.69
$105~000.00
$ 2,237.00
4.38
2.544.57
473.52
41.91
$ 5,301.38
$225,000.00