Audit - 1970
CITY OF SALINA
Salina, Kansas
...
.
REroRT ON EXAMINATION
December 31, 1970
r
.
KENNEDY AND COE
Certified Public Accountants
Salina - Kansas
CITY OF SALINA
Salina, Kansas
INDEX
~
Page
ACCOUNTANTS I OPINION
1
Exhibit A
JCOMPARISON OF CASH BALANCES WITH ENCUMBRANCES
I
I
ISTATEMENT OF REVENUE, ACTUAL AND ESTrnATED
2
Exh ibit B
3-8
Exhibit C
ISTATEMENT OF EXPENDITURES COMPARED WITH BUDGET
APPROPRIATIONS
9-17
Exhibit D
STATEMENT OF RECEIPTS, EXPENDITURES, AND UNENCUMBERED
FUND BALANCE, NON-BUDGETED FUNDS
18-24
Exhibit E
CLASSIFIED STATEMENT OF RECEIPTS, DISBURSEMENTS,
AND BALANCES OF CASH, COMPOSITION OF ENDING
CASH BALANCE
25-26
Exhibit F MUNICIPAL COURT, SUMMARY OF ASSESSMENTS, DISBURSE-
MENTS, AND UNCOLLECTED CASE BALANCES 27
... Exhibit G STATEMENT OF BONDS OF INDEBTEDNESS, TEMPORARY
NOTES, AND NO-FUND WARRANTS 28-29
Exhibit H RECONCILEMENT OF FISCAL AGENCY ACCOUNT 30-31
I
I
Exhibit I tNSURANCE IN FORCE 32-33
Exhibit J rIDELITY BONDS IN FORCE 34
Exhibit K ~CHEDULE OF INVESTMENTS 35-36
Exhibit L QOMPARISON OF DEPOSITORY SECURITY WITH BALANCES
ON DEPOSIT 37
I
Exhibit M SCHEDULE OF AUDIT ADJUSTMENTS 38
I
Exhibit N SITATEMENl' OF TAXES RECEIVED FROM COUNTY TREASURER,
BY FUNDS 39
Index
Schedules
C-l to
C-24
Exhibit A
Exhibit B
Exhibit C
Exhibit D
Schedule 1
y
Schedule 2
CITY OF SALINA
Salina, Kansas
INDEX (Contd.)
Detail of General Operating Fund Expenditures,
Department, Compared with Budget
Appropriations
IACCOUNTANTS' COMMENTS
I
!wATER AND SEWAGE DEPARTMENT
IBALANCE SHEET
bm.PPROPRIATED SURPLUS
INCOME STATEMENT
COMPARISON OF RESERVE BALANCES WITH ORDINANCE
REQUIREMENTS
Plant and Property
Operating Expenses
ACCOUNTANTS' COMMENTS
Page
by
40-56
57-64
65
66
67
68
69
70-71
72-74
75-79
Index
KENNEDY AND COE
MEMBERS
CERTIFIED PUBLIC ACCOUNTANTS
OF
OFFICES IN KANSAS
SALINA
CONCORDIA
GREAT BEND
OBERLIN
COLBY
GOOD LAND
WICHITA
AMERICAN INSTITUTE
OF
CERTIFIED
PUBLIC ACCOUNTANTS
The Mayor and
The Board of City Commissioners:
'"
We have examin~d the records and accounts of the City of Salina, Salina,
Kansas, for th~ year ended December 31, 1970. Our examination included
all funds, exc~pt the Municipal Band Board, The Saline County-City Building
Authority, The JFiremen's Relief Association, The Joint CitY-County Board of
Health, and thj Salina Airport Authority.
Our examinatiod was performed in accordance with generally accepted auditing
standards and ~ith the provisions of the Minimum Standard Audit Program
approved by th~ State Municipal Accounting Board.
I
Additional records are maintained by the Water and Sewage Department in con-
formity with a9counting meth~ds ,applicable to commercial utilities. Statements
showing the finrncia1 position and results of operations on this basis are
presented in a Ispecia1 section of this report, and are commented upon sepa-
rately. Since It he scope of our engagement did not include the verification of
the assets of t~e Water and Sewage Department other than cash, we are unable
to express an opinion on Exhibits A through D and Schedules 1 and 2 of the
special sectionl, pages 65 to 79, of that department.
In our op1n10n, the accompanying statements, except those of the Water and
Sewage Departmept as noted above, present fairly the cash position of the
various funds o~ the City of Salina, Kansas, at December 31, 1970, and its
financial transactions for the period January 1 to December 31, 1970, in
accordance withlaccounting principles applicable to Kansas municipalities,
applied on a ba~is consistent with that of the preceding year.
Respectfully submitted,
Salina, Kansas
June 30, 1971
I)~/-~. tJ~
C.P.A. f
~
unicipal Public
in charge of and actively
this audit.
Accountant
engaged on
-1-
CITY OF SALINA
Salina, Kansas
COMPARISON OF CASH BALANCES WITH ENCUMBRANCES
January 1 to December 31, 1970
funds
Budgeted Fundsi
General operating
Noxious weedls
Firemen's persian
Policemen's pension
Tree maintenance
Bond and int~rest
General and bpecia1 improvements
Flood works $nd levee
I
Social securtty
Employees' r~tirement
Sanitation
Parking meter
Special gasoline tax
Golf course I
Water and se~age
Construction 1- Street resurfacing
Total Bud&eted Funds
Non-Budgeted Funds
Construc t ion
Clearing accounts
Central garage
Cemetery endowment
Civil defensel
Mausoleum tr~st fund
Mausoleum endpwment
Street machinFry
Cultural arts'
Airport
Ambulance
Community ren~wa1 program
Special reserve fund
Total Non-Budgeted Funds
Totals
Unencumbered
Fund Balance
1-1- 70
$ 175,435.45
1,654.62
4,432.39
9,723.21
2,396.86
2,787.52
3,881.25
6,082.27
19,817.90
54,638.83
94,352.48
36,446.38
'926,663.23
46.263.99
1.384.576.38
325,053.08
15,703.53
38,436.45
21,562.54
3,575.06
16,705.17
31,124.67
107.61
952.13
13,543.76
9,480.14
476.244.14
$1.860.820.52
Receipts
$2,087,389.86
6,272.07
55,079.20
29,595.36
8,883.12
1,390,548.86
681.40
20,875.37
121,398.78
~9,288.36
204,776.11
87,763.31
256,308.88
11,058.24
1,322,940.21
5.692.859.13
525,002.90
36,967.64
144,726.12
27,497.14
490.00
70.00
5,970.90
8,933.00
28,842.34
22.00
33.000.00
811.522.04
$6.504.381.17
Exhibit A
U6encumbered Treasurer's
Ffnd Balance Cash and
Expenditures p-31-70 Encumbrance s Investments
1
$2,128,751. 29 $1 134,074.02 $ 95 , 163 . 42 $ 229,237.44
6,418.00 1,508.69 1,508.69
42,605.71 16,905.88 16,905.88
29,042.39 10,276.18 10,276.18
9,913. 50 1,366.48 1,366.48
1,294,224.14 99,112.24 99,112.24
681. 40 681.40
21,363.50 3,393.12 3,393.12
115,343.18 12,137.87 12,137.87
93,939.33 15,166.93 15,166.93
177, 644. 01 81,770.93 81,770.93
92 , 788.80 89,326.99 20.00 89,346.99
289,731.38 3,023.88 4,293.04 7,316.92
6,926.26 4,131. 98 26.41 4,158.39
1,338,928.09 910,675.35 44,532.73 955,208.08
46.263.99 46.263.99
5.647.619.58 t.429.815.93 144.035.60 1.573.851.53
526,299.97 323,756.01 323,756.01
38,918.86 13,752.31 13,752.31
144,772.71 38,389.86 6,952.86 45,342.72
21,562.54 21,562.54
24,717.26 6,354.94 29.70 6,384.64
490.00
16,775.17 16,775.17
13,639.09 23,456.48 23,456.48
9,040.61
952.13
36,624.99 5,761. 11 3,567.05 9,328.16
339.89 9,162.25 9,162.25
, 33.000.00 33.000.00
795.795.51 491. 970.67 10.549.61 502.520.28
$6,443.415.09 $11,921. 786.60 $154.585.21 $2.076.371.81
-2-
CITY OF SALINA
Salina, Kansas
STATEMENT OF REVENUE, ACTUAL AND ESTIMATED
January 1 to December 31, 1970
'.'
Actual
Revenue
>'
General Operating Fund
Unencumbered Ifund balance,
January 1, 1970
Adjustment far prior years'
encumbrancds
Adjusted unencumbered fund
balance, J~nuary 1, 1970
Receipts I
Current ta~gib1e tax
Current int~ngib1e tax
I
Delinquent 'tax
Cigarette tax
Gasoline ta~
Liquor enforcement tax
Sales tax
Highway maiptenance
Licenses, fres and permits
Municipal cburt fines
Franchise tflxes
Rents and cbncessions
Services and sales
Fire protection outside city limits
Reimbursement of expenditures
Interest on investments
Transfer fr~ Special Gasoline Tax
Fund
Total Re<l:eipts
I
,
175,435.45
$
174,763.90
671. 55
1,070,875.46
52,565.95
23,987.21
54,525.70
27,434.42
15,164.18
48,862.22
13,809.73
57,213.54
153,381.81
213,526.66
5,906.91
121,256.80
57,493.33
14,028.19
18,147.75
139,210.00
2.087,389.86
Tota1~
2.262.825.31
Noxious Weed FU~d
Unencumbered fund
January 1, 11970
Receipts I
Current tan~ib1e
Delinquent 1ax
Sales tax
Total Recei,pts
Tota1s1
balance,
1,654.62
tax
5,953.21
103,21
215.65
6,272.07
7.926.69
Estimated
Revenue
$
169,008.22
1,078,714.56
49,000.00
15,100.00
50,000.00
60,000.00
13 , 500.00
48,862.22
12.000.00
56,645.00
115,000.00
210,000.00
6,685.00
109,840.00
62,000000
5,000.00
10,000.00
66,650.00
1,968,996.78
2,138,005.00
245.77
5,988.58
50.00
215.65
6,254.23
6,500.00
Exhibit B
Actual
Over (Under)
Estimated
$
6,427.23
(7,839.10)
3,565.95
8,887.21
. 4,525.70
(32,565.58)
1,664.18
1,809.73
568.54
38,381.81
3,526.66
(778.09)
11 ,416.80
(4,506.67)
9,028.19
8,147.75
72,560.00
118,393.08
124.820.31
1,408.85
(35.37)
53.21
17.84
1,426.69
-3-
CITY OF SALINA
Salina, Kansas
Exhibit B (Contd.)
STATEMENT OF REVENUE, ACTUAL AND ESTIMATED
January 1 to December 31, 1970
0(
Actual
Actual Estimated Over (Under)
Revenue Revenue Estimated
Firemen's Pension Fund
Unencumbered fund balance,
January 1, 1970 $ 4,432.39 $ 1,475.90 $ 2,956.49
Receipts
Current tangible tax 39,998.82 40,224.32 (225.50)
Delinquent tax 446.65 50.00 396.65
Sales tax 804.78 804.78
Contributions by employees 13.828.95 13,770.00 58.95
Total Receipts 55,079.20, 54,849.10 230.10
Totals 59,511.59 56,325.00 3 t 186 . 5~
Policemen's Pension Fund
Unencumbered fund balance,
January 1, 1970 9,723.21 9,570.37 152.84
Receipts
Current tangible tax 17,549.15 17,654.68 (105.53)
Delinquent tax 397.36 100.00 297.36
"
Sales tax 880. 13 274.95 605.18
Contributions by employees 10,768.72 12,240.00 (1,471.28)
Total Receipts 29,595.36 30,269.63 (674.27)
Totals 39,318.57 39,840.00 (521.43)
Tree Maintenance Fund
Unencumbered fund balance,
January 1, 1970 2,396.86 2,047.34 349.52
Receipts
Current tangible tax 8,049.32 8,104.71 (55.39)
Delinquent tax 250.85 10.00 240.85
Sales tax 582.95 582.95
Total Receipts 8,883.12 8,697.66 185.46
Totals 11,279.98 10.745.00 534.98
-4-
CITY OF SALINA
Salina, Kansas
Exhibit B (Contd.)
STATEMENT OF REVENUE, ACTUAL AND ESTIMATED
January 1 to December 31, 1970
Bond and Interest Fund
Unencumbered fund balance,
January 1, 1970
Receipts
Current tangible tax
Delinquent tax
Current special assessments tax
Delinquent special assessments
tax
Interest from investments
Special assessments
Transfer from Parking Meter Fund
Transfer from Water and Sewage
Fund
Transfer from Golf Course Con-
struction Fund
Total Receipts
y
Totals
General and Special Improvement Fund
Unencumbered fund balance,
January 1, 1970
Receipts
Delinquent tax
Totals
Flood Works and Levee Fund
Unencumbered fund balance,
January 1, 1970
Receipts
Current tangible tax
Delinquent tax
Sales tax
Miscellaneous
Total Receipts
Totals
Actual
Revenue
Estimated
Revenue
2.787.52
252.13
706,423.12
11,864.65
422,348.92
710,314.76
7,000.00
459,267.41
132,087.69
18,789.36
4,239.42
49,200.00
30,000.00
10,000.00
2,000.00
49,200.00
33,425.70
33,425.70
12,170.00
1.390.548.86
1.301,207.87
1,393,336.38
1,301,460.00
681.40
681.40
Actual
Over (Under)
Estimated
2,535.39
(3,891.64)
4,864.65
(36,918.49)
102,087.69
8, 789.36
2,239.42
12.170.00
89,340.99
91,876.38
681.40
681.40
3,881.25 1.239.71 2 ,641. 54
19,153.54 19,246.95 (93.41)
357.85 100.00 257.85
758.34 758.34
605.64 640.00 (34.36)
20,875.37 20,745.29 130.08
24,756.62 21,985.00 2.771.62
-5-
CITY OF SALINA
Salina, Kansas
Exhibit B (Contd.)
STATEMENT OF REVENUE, ACTUAL AND ESTIMATED
January 1 to December 31, 1970
..
Actual
Revenue
Estimated
Revenue
Social Security Fund
Unencumbered fund balance,
January 1, 1970 $ 6.082.27 $ 728.71 $
Receipts
Current tangible tax 36,418.89 36,604.05
Delinquent tax 633.58 100.00
Sales tax 1,327.24 1,327.24
Contributions by employees and
employer 83.019.07 79,560.00
Total Receipts 121.398.78 117,591.29
Totals 127,481. 05 118,320.00
Employees' Retirement Fund
Unencumbered fund balance,
January 1, 1970 19.817.90 12.896.27
Receipts
Current tangible tax 25,698.36 25,859.98
"
Delinquent tax 461.47 50.00
Sales tax 973.75 973.75
Contributions by employees and
employer 62.154.78 57,120.00
Total Receipts 89.288.36 84.003.73
Totals 109,106.26 96,900.00
Sanitation Fund
Unencumbered fund balance,
January 1, 1970
Receipts
Service fees
Interest from investments
Miscellaneous sales and services
Total Receipts
54.638.83
51,070.18
202,000.00
1,291.56
1,484.55
204.776.11
198,000.00
198,000.00
Totals
259,414.94
249,070.18
Actual
Over (Under)
Estimated
5.353.56
(185.16)
533.58
3.459.07
3.807.49
9,161.05
6,921.63
(161. 62)
411.47
5.034.78
5,284.63
12.206.26
3.568.65
4,000.00
1,291.56
1,484.55
6.776.11
10.344.76
-6-
CITI OF SALINA
Salina, Kansas
Exhibit B (Contd.)
STATEMENT OF REVENUE, ACTUAL AND ESTIMATED
January 1 to December 31, 1970
Actual
Revenue
Estimated
Revenue
Actual
Over (Under)
Estimated
Parking Meter Fund
Unencumbered fund balance,
January 1, 1970 $
Receipts
Parking meter revenue
Parking meter permits
Interest from investments
Reimbursement of expenditures
Total Receipts
Totals
94,352.48 $ 76,208.89 $
70,287.79 75,000.00
6,175.00 9,000.00
228.60 1,500.00
11,071.92
87,763.31 85,500.00
182 . 115 . 79 161.708.89
18,143.59
(4,712.21)
(2,825.00)
(1,271.40)
11,071. 92
2,263.31
20.406.90
Special Gasoline Tax Fund
Unencumbered fund balance,
January 1, 1970
Receipts
Special gasoline tax
36,446.38
36,500.00
(53.62)
256,308.88
146,000.00
110,308.88
"
Totals
292.755.26
182.500.00
110.255.26
Golf Course Fund
Unencumbered fund balance,
January 1, 1970
Receipts
Transfer from Golf Course
Construction Fund
Green fees
Locker rental
Cart storage
Concessions
Total Receipts
Totals
6,004.10 (6,004.10)
3,000.00 3,000.00
7,236.30 67,000.00 (59,763.70)
500.00 (500.00)
821. 94 700.00 121. 94
1,500.00 (1,500.00)
11,058.24 69,700.00 (58,641.76)
11.058.24 75.704.10 (64.645.86)
-7-
CITY OF SALINA
Salina, Kansas
Exhibit B (Contd.)
STATEMENT OF REVENUE, ACTUAL AND ESTIMATED
January 1 to December 31, 1970
.
Water and Sewage Fund
Unencumbered fund balance,
January 1, 1970
Adjustment for prior years'
encumbrances
Adjusted unencumbered fund
balance, January 1, 1970
Receipts
Water revenue
Sewage revenue
Miscellaneous income
Tapping service
Service charge - Sanitation
department
Sanitation fees
Capital improvement from Bond
Retirement and Extension and
Construction Reserves
Interest from investments
Refunds and miscellaneous
Total Receipts
Totals
Actual
Revenue
$ 926,660.10
3.13
926,663.23
653,706.43
357,803.57
11 ,646.77
5,501.65
3,062.04
204,113.59
50,620.52
36,485.64
1 . 322 , 940 . 21
Estimated
Revenue
$
115,917.25
595,000.00
353,000.00
6,000.00
7,000.00
3,200.00
198,000.00
135,000.00
1,297,200.00
Actual
Over (Under)
Estimated
$
810,745.98
58,706.43
4,803.57
5,646.77
(1,498.35)
(137.96)
6,113.59
(135,000.00)
50,620.52
36,485.64
25,740.21
$2.249,603.44 $1,413,117.25 $ 836,486.19
-8-
CITY OF SALINA
Salina, Kansas
Exhibit C
STATEMENT OF EXPENDITURES
COMPARED WITH BUDGET APPROPRIATIONS
January 1 to December 31, 1970
Actual
(Over) Under
Actual Budget Budget
General Operating Fund Sunnnary
Department Schedule
City Commission C-1 $ 30,531.19 $ 33,070.00 $ 2,538.81
City Manager C-2 27,231.07 26,445.00 (786.07)
City Clerk C-3 80,515.70 80,115.00 (400.70)
City Attorney C-4 18,518.48 17,445.00 (1,073.48)
Municipal Court C-5 17,227.37 15,745.00 (1,482.37)
City Building C-6 45,846.58 24,195.00 (21,651.58)
City Engineer C-7 62,076.82 70,085.00 8,008.18
Fire C-8 516,979.74 528,825.00 11,845.26
Inspection C-9 41,150.07 44,070.00 2,919.93
Park C-10 126,302.92 94,665.00 (31,637.92)
Police C-11 532,728.83 540,965.00 8,236.17
Street C-12 224,341.56 232,475.00 8,133.44
Waste Disposal C-13 34,965.40 29,670.00 (5,295.40)
Street Lighting C-14 80,150.71 85,000.00 4,849.29
Traffic Control C-15 33,254.02 39,685.00 6,430.98
Swimming Pools C-16 18,024.89 20,735.00 2,710.11
Administration and
Planning C-17 45,334.88 53,300.00 7,965.12
Insurance and
Contingencies C-18 68,498.37 73,770.00 5,271.63
Band C-19 10,000.00 10,000.00
Cemetery C-20 21,759.12 19,775.00 (1,984.12)
General Improvement C-21 21,152.72 23,785.00 2,632.28
Memorial Hall C-22 11,982.55 8,385.00 (3,597.55)
Public Health C-23 37,850.00 37,850.00
Industrial Development C-24 22,328.30 27,950.00 5,621.70
Totals 2.128.751.29 2.138.005.00 9.253.71
Noxious Weed Fund
Personal Services
Salaries - Regular employees 3,813.25 4,000.00 186.75
-9-
CITY OF SALINA
Salina, Kansas
Exhibit C (Contd.)
STATEMENT OF EXPENDITURES
COMPARED WITH BUDGET APPROPRIATIONS
January 1 to December 31, 1970
Actual
(Over) Under
Actual Budget Budget
Noxious Weed Fund (Contd.)
Contractual Services
Repair - Machinery and
equipment $ 1,750.28 $ 1,000.00 ($ 750.28)
Repair - Tires and tubes 71.22 100.00 28.78
Materials and Supplies
Chemicals, drugs, etc. 324.55 500.00 175.45
Motor vehicle - Fuel and
lubricants 402.22 400.00 (2.22)
Machinery and equipment
parts 300.00 300.00
Motor vehicle - Tires and
tubes 56.48 200.00 143.52
Totals 6.418.00 6.500.00 82.00
Firemen's Pension Fund
Sundry Expenditures
Pensions paid 41,840.00 44,825.00 2,985.00
Refunds 765.71 1,500.00 734.29
Reserve 10,000.00 10,000.00
Totals 42.605.71 56,325.00 13,719.29
Policemen's Pension Fund
Sundry Expenditures
Pensions paid 26,742.00 27,840.00 1,098.00
Refunds 2,300.39 2,000.00 (300.39)
Reserve 10,000.00 10,000.00
Totals 29.042.39 39.840.00 10.797.61
-10-
CITY OF SALINA
Salina, Kansas
Exhibit C (Contd.)
STATEMENT OF EXPENDITURES
COMPARED WITH BUDGET APPROPRIATIONS
January 1 to December 31, 1970
Actual
(Over) Under
Actual Budget Budget
Tree Maintenance Fund
Personal Services
Salaries - Regular employees,
other departments $ 5,077.25 $ 5,000.00 ($ 77 . 25)
Salaries - Part time
employees 4,344.92 5,000.00 655.08
Contractual Services
Insurance - Equipment 41.00 45.00 4.00
Repair - Machinery and
equipment 346.73 500.00 153.27
Rent - Machinery and
equipment 30.00 (30.00)
Materials and Supplies
Chemicals 100.00 100.00
Motor vehicle - Fuel and
lubricants 73.60 100.00 26.40
,
Totals 9.913.50 10,745.00 831. 50
Bond and Interest Fund
General bond principal 212 , 000 . 00 212,000.00
General bond interest 110,805.81 103,908.09 (6,897.72)
Curb, gutter and paving bond
Principal
City share 218,150.37 219,900.37 1,750.00
Property owners share 520,339.89 518,589.89 (1,750.00)
Interest
City share 61,405.11 56,558.47 (4,846.64)
Property owners share 127,326.62 120,211.57 (7,115.05)
Sewer bonds
Principal
City share 10,845.20 10,845.10 ( .10)
Property owners share 29,154.80 29,154.90 .10
Interest
City share 593.06 593.07 .01
Property owners share 2,196.33 2,196.32 (.01)
-11-
CI'IY OF SALINA
Salina, Kansas
Exhibit C (Contd.)
STATEMENT OF EXPENDITURES
COMPARED WITH BUDGET APPROPRIATIONS
January 1 to December 31, 1970
Actual
(Over) Under
Actual Budget Budget
Bond and Interest Fund (Contd. )
Fiscal agency commission and
postage $ 1,331.21 $ 2,502.22 $ 1,171.01
Interest on bonds to be
issued 25,000.00 25,000.00
Refunds 75.74 (75.74)
1,294.224.14 1.301.460.00 7,235.86
Flood Works and Levee Fund
Personal Services
Salaries - Regular employees 17,344.35 17,265.00 (79.35)
Contractual Services
Traveling expenses 50.00 50.00
Insurance - Motor vehicles 244.00 250.00 6.00
Repair - Machinery and
, equipment 1,699. 13 1,500.00 (199.13)
Repair - Tires and tubes 350.00 400.00 50.00
Other professional services 70.00 100.00 30.00
Other contractual services 207.49 300.00 92.51
Materials and Supplies
Expendable tools 19.41 20.00 .59
Chemical, drugs, etc. 418.80 700.00 281. 20
Motor vehicle - Fuel and
lubricants 782.04 750.00 (32.04)
Motor vehicle - License tags 100.00 (100.00)
Other operating supplies 9.82 100.00 90.18
Cement and cement products 200.00 200.00
Motor vehicle - Tires and tubes 83.18 100.00 16.82
Paint and painting supplies 35.28 50.00 14.72
Sand, grave 1, rock, and chat 200.00 200.00
Totals 21.363.50 21.985.00 621. 50
Social Security Fund
Sundry Expenditures
Social security remitted 115.343.18 118 . 320 . 00 2.976.82
-12-
CITY OF SALINA
Salina, Kansas
STATEMENT OF EXPENDITURES
COMPARED WITH BUDGET APPROPRIATIONS
January 1 to December 31, 1970
Exhibit C (Contd.)
Actual
(Over) Under
Actual Budget Budget
Employees' Retirement Fund
Sundry Expenditures
Employees' retirement -
Remitted to state $ 93,904.21 $ 96,900.00 $ 2,995.79
Refunds 35.12 (35.12)
Totals 93.939.33 96.900.00 2.960.67
Sanitation Fund
Personal Services
Salaries - Regular employees 130,015.79 132,345.00 2,329.21
Salaries - Part time
employees 4,394.25 (4,394.25)
Contractual Services
Telephone and telegraph 385. 11 450.00 64.89
Traveling expenses 67.68 100.00 32.32
, Printing office forms 85.60 200.00 114.40
Insurance - Motor vehicles 578.00 550.00 (28.00)
Insurance - Social security 6,280.83 6,100.00 (180.83)
Employees' retirement 5,171. 82 6,000.00 828.18
Group insurance 2,607.18 2,750.00 142.82
Water service 172.64 200.00 27.36
Repair - Machinery and
equipment 6,623.47 6,500.00 (123.47)
Repair - Tires and tubes 439.76 500.00 60.24
Radio maintenance 483.50 460.00 (23.50)
Laundry and towel service 3,080.95 3,150.00 69.05
Medical services 102.00 150.00 48.00
Billing and administration
charges 6,211.10 6,100.00 (111.10)
Workmen's compensation 3,227.00 5,000.00 1,773.00
Materials and Supplies
Expendable tools 360.00 600.00 240.00
Office supplies 85.90 140.00 54.10
Books and periodicals 75.00 20.00 (55.00)
Motor vehicle - Fuel and
lubricants 6,412.98 6,650.00 237.02
Motor vehicle - License tags 530.00 25.00 (505.00)
-13-
CI1Y OF SALINA
Salina, Kansas
STATEMENT OF EXPENDITURES
COMPARED WITH BUDGET APPROPRIATIONS
January 1 to December 31, 1970
Exhibit C (Contd.)
Actual
(Over) Under
Actual Budget Budget
Sanitation Fund (Contd. )
Materials and Supplies (Contd. )
Other operating supplies $ 245.35 $ 300.00 $ 54.65
Lumber and lumber products 25.00 25.00
Motor vehicle - Tires and
tubes 500.00 500.00
Paint and painting supplies 8.10 50.00 41. 90
Totals 177,644.01 178..865.00 1.220.99
Parking Meter Fund
Personal Services
Salaries - Regular
employees 23,729.22 28,460.00 4,730.78
Contractual Services
Printing office forms 322.00 250.00 (72.00)
Insurance - Motor vehicles 53.00 50.00 (3.00)
Repairs - Machinery and
equipment 269.62 225.00 (44.62)
Repairs - Tires and tubes 1.50 10.00 8.50
Other contractual services 12,161. 95 5,250.00 (6,911.95)
Materials and Supplies
Expendable tools 28.20 20.00 (8.20)
Office supplies 5.20 75.00 69.80
Motor vehicle _ Fuel and
lubricants 131.01 180.00 48.99
Motor vehicle - License tags 12.50 (12.50)
Wearing apparel 265.42 350.00 84.58
Other operating supplies 157.79 100.00 (57.79)
Parking meter parts 591. 79 325.00 (266.79)
Capital Outlay
Equipment 375.00 375.00
Traffic scooters 5,859.60 6,000.00 140.40
Parking meters 11,030.00 11,030.00
Bond and interest fund
transfer - Off-street
parking issue 49,200.00 49,200.00
Totals 92.788.80 101. 900. 00 9.111.20
-14-
CITY OF SALINA
Salina, Kansas
Exhibit C (Contd.)
STATEMENT OF EXPENDITURES
COMPARED WITII BUDGET APPROPRIATIONS
January 1 to December 31, 1970
Actual
(Over) Under
Actual Budget Budget
Special Gasoline Tax Fund
Personal Services
Salaries - Regular employees $ 3,298.00 $ ($ 3,298.00)
Salaries - Part time
employees 2, 130.00 (2,130.00)
Contractual Services
Other contractual services 104,839.70 115,850.00 11,010.30
Materials and supplies
Signs 2,767.32 (2,767.32)
Asphalt and road gravel 1,075.60 (1,075.60)
Cement and cement products 711. 44 (711.44)
Metal and metal products 831. 75 (831. 75)
Paint and painting materials 1,867.57 (1,867.57)
Sundry Expenditures
Transfer to General Fund 139,210.00 66,650.00 (72,560.00)
Transfer to Special Reserve
Fund 33,000.00 (33,000.00)
Totals 289.731.38 182.500.00 (107.231.38)
Golf Course Fund
Personal Services
Salaries - Regular
employees 1,140.00 28,080.00 26,940.00
Salaries - Part time
employees 9,360.00 9,360.00
Contractual Services
Telephone and telegraph 110. 62 200.00 89.38
Traveling expenses 27.70 50.00 22.30
Insurance - Buildings 200.00 200.00
Insurance - Motor vehicles 50.00 50.00
Gas service 214 . 92 800.00 585.08
Light and power service 777.90 700.00 (77 .90)
Water service 88.26 1,000.00 911. 74
Repair - Machinery and
equipment 297.80 700.00 402.20
Repair - Tires and tubes 50.00 50.00
-15-
CITY OF SALINA
Salina, Kansas
STATEMENT OF EXPENDITURES
COMPARED WITH BUDGET APPROPRIATIONS
January 1 to December 31, 1970
Exhibit C (Contd.)
Actual
(Over) Under
Actual Budget Budget
Golf Course Fund (Contd.)
Contractual Services (Contd. )
Other contractual services $ 1,448.53 $ 200.00 ($ 1,248.53)
Materials and Supplies
Expendable tools 6.57 500.00 493.43
Books and periodicals 50.00 50.00
Chemicals, drugs, and etc. 444.59 1,200.00 755.41
Motor vehicles - Fuels and
lubricants 331.43 1,200.00 868.57
Seeds, plants, trees and lawn
supplies 2,000.00 2,000.00
Other operating supplies 1,454.10 500.00 (954.10)
Electrical and lighting parts 324.05 150.00 (174.05)
Motor vehicles - Tires and
tubes 50.00 50.00
Sand, gravel, rock and chat 100.00 100.00
Sundry Expenditures
Sales tax 259.79 (259.79)
Organizational dues 50.00 50.00
Capital Out lay
Park equipment, mowers and
miscellaneous equipment 7,000.00 7,000.00
Payment to Bond and Interest
Fund 12 . 17 0 . 00 12,170.00
Totals 6.926.26 66.360.00 59.433.74
Water and Sewage Fund
Water supply expenses 12,815.70 10,170.00 (2,645.70)
Softening and treatment
expenses 222,995.41 179,455.00 (43,540.41)
Pumping expenses 48 , 017 . 29 55,950.00 7,932.71
Distribution expenses 92,363.94 95,135.00 2,771. 06
Customer accounting and
collections 108,434.54 121,710.00 13,275.46
-16-
CITY OF SALINA
Salina, Kansas
Exhibit C (Contd.)
STATEMENT OF EXPENDITURES
COMPARED WITH BUDGET APPROPRIATIONS
January 1 to December 31, 1970
-17-
CITY OF SALINA
Salina, Kansas
STATEMENT OF RECEIPTS, EXPENDITURES
AND UNENCUMBERED FUND BALANCE
NON-BUDGETED FUNDS
January 1 to December 31, 1970
..
Unencumbered
Fund Balance
1-1-70
Construction Fund
Flood control
Park improvements
Airport
Library
City-County Building
Lakewood Park
Improvements and studies
Golf course
Police building - Fire and burglar alarms
Sewage - Variable speed pumps
Job 494, streets
Job 508, s~wer
Job 512, streets
Job 517, water main
Job 519, sidewalks
Job 520, pumping station
Job 522, water main
Job 523, sidewalks
Job 524, streets
Job 525, streets
Job 527, water main
Sidewalk jobs
December, 1968, bond proceeds
December, 1969, bond proceeds
December, 1970, bond proceeds
$ 25,871.63
19,130.71
27,934.73
346.85
44,013.82
83,007.20
31,971.69
106,4~7.50
(535.04)
1,809.97
(72,348.55)
(3,462.60)
(11,023.61)
26,676.88
45,211.90
Totals
$325,053.08
Exhibit D
Unencumbered
Fund Balance
Receipts Expenditures Transfers 12-31-70
$ $ $ $ 25,871.63
3,079.00 16,051. 71
1,887.48 14,353.17 15,469.04
346.85
110,897.16 21,692.40 (12,000.00) 121,218.58
3,171.32 79.70 86,098.82
3,557.37 12,000.00 40,414.32
40,516.02 143,581. 67 3,381. 85
107.20 83.50 (511.34)
1,000.00 2,809.97
79,481. 71 3.41 (7,129.75)
75.00 (3,537.60)
133,728.92 133,728.92
13 , 214 . 41 12,013 .10 (1,201.31)
1,971.05 1,971.05
22,432.75 (22,432.75)
10,083.90 (10,083.90)
339.66 2,027.99 1,688.33
95,398.69 95,398.69
265.00 (265.00)
25,268 . 92 22,971.75 (2,297.17)
3,821.89 (3,659.38) (10,861.10)
26,676.88
2,796.63 8,833.66 7,129.75 46,304.62
147,101. 81 581. 09 (130,230.44) 16,290.28
$525.002.90 $526.299.97 $ $323.756.01
-18-
CITY OF SALINA
Salina, Kansas
Exhibit D (Contd.)
STATEMENT OF RECEIPTS, EXPENDITURES,
AND UNENCUMBERED FUND BALANCE
NON-BUDGETED FUNDS
January 1 to December 31, 1970
State
Withholding
Tax
Advance
Receipts
Totals
Clearing Accounts
Unencumbered fund balance,
January 1, 1970
$
$15.703.53
$15.703.53
Receipts
Withheld from employees
Fees, licenses, and permits
Total Receipts
23,215.33
23.215.33
13.752.31
13.752.31
23,215.33
13.752.31
36.967.64
Total Receipts and
Beginning Balance
23.215.33
29.455.84
52.671.17
Expenditures
Remittance to government
agencies
Transfer to General
Operating Fund
Total Expenditures
23,215.33
23,215.33
23.215.33
15.703.53
15.703.53
15.703.53
38.918.86
Unencumbered Fund Balance,
December 31, 1970
$
$13,752.31
$13.752.31
-19-
CITY OF SALINA
Salina, Kansas
Exhibit D (Contd.)
STATEMENT OF RECEIPTS, EXPENDITURES,
AND UNENCUMBERED FUND BAIANCE
NON-BUDGETED FUNDS
January 1 to December 31, 1970
Central Garage Fund
Unencumbered fund balance, January 1, 1970
Receipts
Reimbursement of expenditures
Total Receipts and Beginning Balance
Expenditures
Personal Services
Salaries - Regular employees
Contractual Services
Telephone and telegraph
Insurance - Motor vehicles
Gas service
Light and power service
Repair - Building
Laundry and towel service
Materials and Supplies
Expendable tools
Office supplies
Janitor and toilet supplies
Motor vehicle - Fuel and lubricants
Other operating supplies
Machinery and equipment parts
Motor vehicle - Parts
Welding materials
Sundry Expenditures
Office supplies
Capital Outlay
Automobile s
Garage equipment
Total Expenditures
Unencumbered Fund Balance, December 31, 1970
$ 38,436.45
144.726.12
183,162.57
$32,396.85
331.84
5,916.12
812.24
209.80
134.96
297.40
33.78
264.38
18.39
42 , 3 77 . 13
297.27
50,685.36
3,398.28
187.21
4,246.26
2,657.14
508.30
144.772.71
38.389.86
-20-
CITY OF SALINA
Salina, Kansas
Exhibit D (Contd.)
STATEMENT OF RECEIPTS, EXPENDITURES,
AND UNENCUMBERED FUND BAIANCE
NON-BUDGETED FUNDS
January 1 to December 31, 1970
Cemetery Endowment Fund
Unencumbered fund balance, January 1, 1970
Unencumbered Fund Balance, December 31, 1970
$ 21.562.54
21.562.54
Civil Defense Fund
Unencumbered fund balance, January 1, 1970
Receipts
Appropriation - City and County
Matching funds from State of Kansas
Reimbursement of expenditures
Total Receipts
Total Receipts and Beginning Balance
Expenditures
Personal Services
Salaries - Regular employees
Contractual Services
Automobile use allowance
Telephone and telegraph
Traveling expenses
Postage
Printing office forms
Insurance - Motor vehicles
Repair - Machinery and equipment
Radio maintenance
Other contractual services
Material and Supplies
Office supplies
Motor vehicle - Fuel and lubricants
Motor vehicle - license tags
Other operating supplies
Machinery and equipment parts
Paint and painting supplies
Sundry Expenditures
Organization dues
Capita 1 Outlay
Equipment
Total Expenditures
3,575.06
$16,459.00
10,556.06
482.08
27.497.14
31,072.20
18,368.50
458.54
2,572.82
437 . 44
179.55
93.23
105.00
198.00
154.89
441.59
145.50
56.42
45.00
88.39
376.66
12.86
10.00
972.87
24.717.26
Unencumbered Fund Balance, December 31, 1970
6.35~
-21-
CITY OF SALINA
Sa 1 ina, Kansa s
STATEMENT OF RECEIPTS, EXPENDITURES,
AND UNENCUMBERED FUND BALANCE
NON-BUDGETED FUNDS
January 1 to December 31, 1970
Exhibit D (Contd.)
Mausoleum Trust Fund
Unencumbered fund balance, January 1, 1970
Receipts
Sale of Mausoleum space
Total Receipts and Beginning Balance
Expenditures
Remitted to District Court
$
490.00
490.00
490.00
Unencumbered Fund Balance, December 31, 1970
Mausoleum Endowment Fund
Unencumbered fund balance, January 1, 1970
Receipts
Sale of Mausoleum space
16,705.17
70.00
Uncncumberd Fund Balance, December 31, 1970
16.775.17
Street Machinery Fund
Unencumbered fund balance, January 1, 1970
Receipts
Interest
Transfer from General Fund
Total Receipts
Total Receipts and Beginning Balance
Expenditures
Capital Outlay
Machinery and equipment
31,124.67
$ 970.90
5.000.00
5.970.90
37,095.57
13.639.09
Unencumbered Fund Balance, December 31, 1970
23,456.48
Cultural Arts Fund
Unencumbered fund balance, January 1, 1970
Receipts
Other appropriations and grants
Reimbursement of expenditures
Total Receipts
Total Receipts and Beginning Balance
107.61
7,050.00
1.883.00
8.933.00
9,040.61
-22-
CITY OF SALINA
Salina, Kansas
STATEMENT OF RECEIPTS, EXPENDITURES,
AND UNENCUMBERED FUND BAIANCE
NON-BUDGETED FUNDS
January 1 to December 31, 1970
Exhibit D (Contd.)
Cultural Arts Fund (Contd.)
Expenditures
Personal Services
Salaries - Regular employees
Contractual Services
Telephone and telegraph
Postage
Other contractual services
Material and Supplies
Office supplies
Books and periodicals
Sundry Expenditures
Organizational dues
Capit~l Outlay
Furniture and fixtures
Total Expenditures
$ 3,900.00
365.92
322.35
3,945.53
395.82
6.00
38.00
66.99
$ 9 , O~.O . 61
Unencumbered Fund Balance, December 31, 1970
Airport Fund
Unencumbered fund balance, January 1, 1970
Expenditures
Contractual Services
Gas service
Light and power service
Water service
Total Expenditures
952.13
448.01
395.13
108.99
952.13
Unencumbered Fund Balance, December 31, 1970
Ambulance Fund
Unencumbered fund balance, January 1, 1970
Receipts
Ambulance fees
Transfer from other funds
Total Receipts
Total Receipts and Beginning Balance
Expenditures
Personal Services
Salaries - Regular employees
13,543.76
27,402.34
1.440.00
28.842.34
42,386.10
31,015.91
-23-
CITY OF SALINA
Salina, Kansas
STATEMENT OF RECEIPTS, EXPENDITURES,
AND UNENCUMBERED FUND BALANCE
NON-BUDGETED FUNDS
January 1 to December 31, 1970
Exhibit D (Contd.)
Ambulance Fund (Contd.)
Expenditures (Contd.)
Contractual Services
Insurance - Social security
Employees' retirement
Capita 1 Outlay
Automobiles
Total Expenditures
$ 1,400.54
641.49
3.567.05
$ 36,624.99
Unencumbered Fund Balance, December 31, 1970
5.761.11
Community Renewal Program
Unencumberd fund balance, January 1, 1970
Receipts
Reimbursement of expenditures
Total Receipts and Beginning Balance
Expenditures
Contractual Services
Printing office forms
Traveling expenses
Total Expenditures
9,480.14
22.00
9,502.14
12.72
327.17
339.89
Unencumbered Fund Balance, December 31, 1970
9.162.25
Special Reserve Fund
Unencumbered fund balance, January 1, 1970
Receipts
Transfer from Special Gasoline Tax Fund
33.000.00
Unencumbered Fund Balance, December 31, 1970
$ 33.000.00
-24-
CITY OF SALINA
Salina, Kansas
CLASSIFIED STATEMENT OF RECEIPTS, DISBURSEMENTS,
AND BALANCES OF CASH, COMPOSITION OF ENDING CASH BALANCE
January 1 to December 31, 1970
Exhibit E
Cash and Cash and
Investments Cash Cash Investments
1-1-70 Receipts Disbursements 12-31-70
Budgeted Funds
General Operating $ 241,328.65 $2,087,389.86 $2,099,481.07 $ 229,237.44
Noxious Weeds 1,654.62 6,272.07 6,418.00 1,508.69
Firemen's Pension 4,432.39 55,079.20 42,605.71 16,905.88
Policemen's Pension 9,723.21 29,595.36 29,042.39 10,276.18
Tree Maintenance 2,396.86 8,883.12 9,913.50 1,366.48
Bond and Interest 2,787.52 1,390,548.86 1,294,224.14 99,112.24
General and Special
Improvements 681.40 681.40
Flood Works and Levee 3,881. 25 20,875.37 21,363.50 3,393.12
Social Security 6,082.27 121,398.78 115,343.18 12,137.87
Employees' Retirement 19,817.90 89,288.36 93,939.33 15,166.93
Sanitation 54,668.83 204,776.11 177,674.01 81,770.93
Parking Meter 94,352.48 87,763.31 92,768.80 89,346.99
Special Gasoline Tax 36,446.38 256,308.88 285,438.34 7,316.92
Golf Course 11,058.24 6,899.85 4,158.39
Water and Sewage 941,198.68 1,322,940.21 1,308,930.81 955,208.08
Construction - Street
Resurfacing 46.263.99 46,263.99
Total Budgeted
Funds 1.465,035.03 5.692,859.13 5,584,042.63 1.573,851.53
Non-Budgeted Funds
Construction 325,053.08 525,002.90 526,299.97 323,756.01
Clearing Accounts 15,703.53 36, 96 7 . 64 38,918.86 13,752.31
Central Garage 38,436.45 144,726.12 137,819.85 45,342.72
Cemetery Endowment 21,562.54 21,562.54
Civil Defense 4,167.00 27,497.14 25,279.50 6,384.64
Mausoleum Trust Fund 490.00 490.00
Mausoleum Endowment 16,705.17 70.00 16,775.17
Street Machinery 31,124.67 5,970.90 13,639.09 23,456.48
Cultural Arts 107.61 8,933.00 9,040.61
Airport 952.13 952.13
Ambulance 13,543.76 28,842.34 33,057.94 9,328.16
-25 -
CITY OF SALINA
Salina, Kansas
Exhibit E (Contd.)
CLASSIFIED STATEMENT OF RECEIPTS, DISBURSEMENTS,
AND BALANCES OF CASH, COMPOSITION OF ENDING CASH BALANCE
January 1 to December 31, 1970
Cash and
Investments
1-1-70
Non-Budgeted Funds (Contd.)
Cormnunity Re-
newa1 Program
Special Reserve
Fund
Total Non-
Budgeted
Funds
Cash
Receipts
Cash
Disbursements
Cash and
Investments
12-31-70
Totals
$ 9,480.14 $ 22.00 $ 339.89 $ 9,162.25
33,000.00 33,000.00
476 ,836.08 811.522.04 785,837.84 502,520.28
$1,941,871. P ~04,381.17 $6, 369 ~ 880 .}I.L = 2,076,371.81
Available Cash and
Investments
The First National
Bank and Trust
Company
The First State
Bank
The National Bank
of America
The Planters State
Bank
Investments - Exhibit K
Water and Sewage Depart-
ment - Petty Cash
313,195.30
118,220.82
306,829.31
420,969.62
915,656.76
1.500.00
Total Cash and Investments
.$2,076,371.81
-26-
CITY OF SALINA
Salina, Kansas
Exhibit F
MUNICIPAL COURT
SUMMARY OF ASSESSMENTS, DISBURSEMENTS,
AND UNCOLLECTED CASE BALANCES
January 1 to December 31, 1970
-27-
CITY OF SALINA
Salina, Kansas
STATEMENT OF BONDS OF INDEBTEDNESS
TEMPORARY NOTES, AND NO -FUND WARRANTS
December 31, 1970
Bonds of Indebtedness
Series
FL178
S -181
P -182
P -183
P-184
P -185
FL-186
S -187
P -188
P -189
OFP190
P -191
P -192
FL193
P-194
P -195
S -196
P-197
p -198
P -199
P -200
CB201
P -202
PK203
P -204
P-205
G -206
P -207
P-208
G-209
AS210
P -211
Purpose of Issue
Date of
Issue
Interest Rate
Percentage
2 - 3
3.375 - 4
3.375 4
3.375 - 4
2.75 - 3.5
2.75 - 3.5
3 - 3.5
3. 25 - 5
2.75 - 3
2.75 - 3
2.75 - 3
2.5 '- 3
2.5 - 3
2.5 - 2.75
2.875 - 3.5
2.875 - 3.5
2.875 - 3.5
2.875 - 3.5
2.75 - 3.5
3.25 - 3.375
3. 25 - 3.3
3.25 - 3.375
3.75 - 5
3.75 - 5
3.75 5
3.7 - 4 - 4.25
3.7 - 4.25
3.75 - 4.25
3.9 - 4.5
3.9 - 4.25
3.75 - 4.25
5.25
5.25
~
Flood control
Sewers
Curb, gutter, paving
Paving
Curb, gutter, paving
Curb, gutter, paving
Flood control
Water and sewage issue of 1961
Sanitary sewers
Curb, gutter, paving
Street improvements
Off-street parking
Street improvements
Street improvements
Flood control
Street improvements
Street improvements
Lateral sewers
Street and sewer improvements
Street improvements
Street and sewer improvements
Library
Saline County-City Building
Street and sewer improvements
Park
Street improvements
Street improvements
Airport park
Internal improvement
Internal improvement
Airport park
Ash Street sewer separation
Internal improvement
5-1-58
12 -1-59
12-1-59
12-1-59
11-1-60
11-1-60
5 -1 -61
7 -1 -61
11-1-61
11-1-61
11-1-61
11-1-62
11-1-62
11-1-62
11-1-63
11-1-63
11-1-63
11-1-63
11-1-64
11-1-65
11-1-65
11-1-65
11-1-66
11-1-66
11-1-66
11 -1-67
11 -1 -67
12 -1-67
11-1-68
11-1-68
10-1-68
12 -1-69
12-1-69
Exhibit G
Original Outstanding Issued Paid Outstanding
Issue 1-1-70 Year 1970 Year 1970 12 -31-70
$ 666,000.00 $ 297,000.00 $ $ 33,000.00 $ 264,000.00
105,502.41 10,000.00 10,000.00
910,563.15 91,000.00 91,000.00
402,737.72 220,000.00 20,000.00 200,000.00
452,725.10 90,000.00 45,000.00 45,000.00
551,385.64 324,000.00 27,000.00 297,000.00
1,132,000.00 675,000.00 55,000.00 620,000.00
3,600,000.00 2,715,000.00 120,000.00 2,595,000.00
276,297.60 81,000.00 27,000.00 54,000.00
320,706.83 96,000.00 32,000.00 64,000.00
605,942.89 390,000.00 30,000.00 360,000.00
1,375,365.60 892,000.00 68,000.00 824,000.00
456,283.76 295,000.00 23,000.00 272,000.00
388,683.19 154,000.00 39,000.00 11 5 ,000.00
260,000.00 195,000.00 13,000.00 182,000.00
986,218.15 741,000.00 49,000.00 692,000.00
803,072.90 397 , 000 . 00 80,000.00 317,000.00
27,803.21 12,000.00 3,000.00 9,000.00
630,000.00 370,000.00 65,000.00 305,000.00
265,000.00 220,000.00 15,000.00 205,000.00
360,000.00 245,000.00 35,000.00 210,000.00
675,000.00 570,000.00 35,000.00 535,000.00
1,100,000.00 990,000.00 55,000.00 935,000.00
340,000.00 270,000.00 35,000.00 235,000.00
150,000.00 120,000.00 15,000.00 105,000.00
155,000.00 145,000.00 10,000.00 135,000.00
325,000.00 290,000.00 35,000.00 255,000.00
75,000.00 74,000.00 3,000.00 71,000.00
58,267.56 58,267.56 3,267.56 55,000.00
376,222.70 376,222.70 36,222.70 340,000.00
75,000.00 74,000.00 3,000.00 71,000.00
131,385.17 131,385.17 131,385.17
170,813.64 170,813.64 170,813 . 64
-28-
CITY OF SALINA
Salina, Kansas
STATEMENT OF BOh~S OF INDEBTEDNESS
TEMPORARY NOTES, AND NO -FUND WARRANTS
December 31, 1970
Bonds of Indebtedness (Contd.)
Da te of Interest Rate
Series Purpose of Issue Issue Percentage
P -212 Internal improvement 4-1-70 5.5 - 6
P-213 Internal improvement 12-1-70 4.5 - 4.625 - 4.7
No-Fund Warrants
C
Order No. 1206.9
11-25 -69
4.75
..
Exhibit G (Contd.)
Original Outstanding Issued Paid Outstanding
Issue 1-1-70 Year 1970 Year 1970 12 -31-70
$ 79,481. 71 $ $ 79,481.71 $ $ 79,481. 71
147,101.81 147 ,101. 81 147,101.81
11 r 779 r 689. OI 226,583.54 1,110,490.2Ei 10,895,782.33
$
]0,000.00 $
$
$
10,000.00
,..
-29-
CITY OF SALINA
Salina, Kansas
Exhibit H
RECONCILEMENT OF FISCAL AGENCY ACCOUNT
December 31, 1970
Balance with Fiscal Agency, January 1, 1970 $ 4,824.55
Remittances
Matured bonds $1,110,490.26
Interest coupons 398,622.23
Commissions and postage 1.609.91 1,510,722.40
Total Remittances and Beginning Balance 1,515,546.95
Returns
Cancelled bonds 1,110,490.26
Interest coupons paid 398,295.90
Interest refnnded .30
Commissions and postage retained 1.609.91 1,510.396.37
Balance with Fiscal Agency, December 31, 1970 $ 5,150.58
-30-
CITY OF SALINA
Salina, Kansas
Exhibit H (Contd.)
RECONCILEMENT OF FISCAL AGENCY ACCOUNT
December 31, 1970
Bond Date Date Coupon Bond
Series Issued Due Number Number De ta il Amount
--
FL -17 8 5-1-58 9-1-78 23 616 -621 6 @ $ 15.00 $ 90.00
FL-178 5-1-58 9 -1-78 24 494-501 8 @ 13.75 110.00
FL-178 5 -1-58 9-1-78 24 536 1 @ 15.00 15.00
FL-178 5 -1-59 9-1-78 24 616 -621 6 @ 15.00 90.00
P -182 12-1-59 12-1-70 22 901-910 10 @ 16.87 168.70
P-183 12-1-59 12-1-80 22 343 -402 60 @ 18.75 1,125.00
FL-186 5 -1-61 9-1-81 18 983-987 5 @ 17.50 87.50
P -189 11-1-61 11-1-82 18 516-520 5 @ 17.50 87.50
P-189 11-1-61 11-1-82 18 576 -577 2 @ 17.50 35.00
P-191 11-1-62 11-1-82 16 287-288 2 @ 13.75 27.50
P -191 11-1-62 11-1-82 16 408-412 5 @ 15.00 75.00
FL-193 11-1-63 11-1-84 14 183-187 5 @ 15.63 78.15
P -194 11-1-63 11-1-84 14 896 -905 10 @ 15.63 156.%
P -194 11-1-63 11-1-84 14 935-939 5 @ 15.63 78.15
P-197 11-1-64 11-1-75 12 74-78 5 @ 68.75 343.75
CB -201 11-1-66 11-1-87 7 163 1 @ 95.00 95.00
CB -201 11-1-66 11-1-87 8 120-121 2 @ 95.00 190.00
CB -201 11-1-66 11-1-87 8 163 1 @ 95.00 95.00
PK-203 11-1-66 11-1-77 8 16 1 @ 93.75 93.75
G-206 12-1-67 12-1-68 5 58 -63 6 @ 21.25 127.50
AS -210 12 -1-69 12-1-80 2 1 1 @ 36.36 36.36
AS - 21 0 12 -1-69 12-1-80 2 2-14 12 @ 26.25 315.00
P-211 12 -1-69 12-1-80 2 1 1 @ 152.61 152.61
P-211 12 -1-69 12-1-80 2 2 1 @ 131. 25 131. 25
P -212 4-1-70 12-1-90 1 12 -19 8@ 36.66 293.28
P-212 4-1-70 12-1-90 1 40-43 4 @ 36.66 146.64
P-212 4-1-70 12-1-90 1 52-55 4 @ 36.66 146.64
P-212 4-1-70 12 -1-90 1 61-79 19 @ 40.00 760.00
Total $5.150.58
,.
-31-
s
City Building, Equipment,
etc.
Buildings and contents -
Blanket policy
Miscellaneous
Memorial Hall Liability
Vehicles
Owners', Landlords', and
Tenants' Liability
Policy -
Kenwood Park Grandstand
Lakewood Park Boat
Concession and Lodge
S team Boilers
Workmen's Compensation
..
Schedule Liability -
Water and Sewage
Bodily injury
Property damage
CITY OF SALINA
Salina, Kansas
INSURANCE IN FORCE
December 31, 1970
~ of Coverage
Fire and lightning,
extended coverage,
va1da1ism and mali-
cious mischief
Bodily injury
Bodily injury
Property damage
Medical
Fire, lightning, and
transportation
Theft and combined
additional coverage
Bodily injury
Property damage
Bodily injury
Property damage
Explosion - Each accident
City Hall, Police
Building, and Memorial
Hall
Filter Building, Fire
Stations, Park Depart-
ment Building, and Sewage
Disposal Plant
Exhibit I
Co-In-
Amount of
Coverage
surance
90% $ 3,303,000.00
25/300,000.00
100/300,000.00
50,000.00
500.00
Schedule
25/100,000.00
5,000.00
100/300,000.00
50,000.00
100,000.00
25,000.00
25,000.00
100/300,000.00
50/50,000.00
-32-
CITY OF SALINA
Salina, Kansas
.
INSURANCE IN FORCE
December 31, 1970
Exhibit I (Contd.)
Co-In-
Type of Coverage
surance
Amount of
Coverage
Money and Securities
Inside premises
Outside premises
$
25,000.00
25,000.00
Depositors' Forgery Bond
10,000.00
Public Employees' Blanket Bond
10,000.00
Scheduled Property Floater, Police cameras
205.00
.
-33-
CITY OF SALINA
Salina, Kansas
Exhibit J
FIDELITY BONDS IN FORCE
December 31, 1970
Date Date of
Name Title Effective Expiration Amount
Leon Ashton City Commissioner 4-21-69 Term - 4 yrs. $10,000.00
Robert C. Caldwell City Commissioner 4- 21- 69 Term - 4 yrs. 10,000.00
Carl R. Rundquist City Connnissioncr 4-17-67 Term - 4 yrs. 10,000.00
Richard H.
Zinnnerman City Connnissioner 12-28-70 4-17-71 10,000.00
Donald D. Mi llikan City Connnissioner 12-30-68 4-17-71 10,000.00
Norris D. Olson City Manager 5-1-64 Continuous 5,000.00
Donald L. Harrison City Clerk and
Director of
Finance 3-21-68 Continuous 5,000.00
M. E. Abbott City Treasurer 3-21-68 Continuous 50,000.00
Harold Henderson Municipal Court
Judge 3-31-67 Continuous 1,000.00
-34-
CITY OF SALINA
Salina, Kansas
Exhibit K
SCHEDULE OF INVESTMENTS
December 31, 1970
Balance Balance
1-1- 70 Additions Reductions 12-31-70
General Operating Fund
U.S. Treasury Bills $ $ 834.746.65 S 834,746.65 $
Bond and Interest Fund
U.S. Treasury Bills 1.231. 759.33 1.231,759.33
Sanitation Fund
Savings accounts 30.00C-.._O(} 30,000.00
Parking Meter Fund
Savings account 5.000.00 5,000.00
Water and Sewage Fund
Bond Reserve Account
U.S. Treasury
Bills 365,907.77 214,356.10 365,907.77 214,356.10
Certificate of
Deposit 17 9,000.00 179,000.00
Depreciation and
Emergency Account
U.S. Treasury
Bills 162,875.01 63,633.99 162,875.01 63,633.99
Certificate of
Deposit lll, 000.00 1ll,000.00
Extension and Bond
Retirement Account
U.S. Treasury Bills 179,605.76 182,926.61 305,596.70 56,935.67
Certificate of
Deposit 105,000.00 105,000.00
Totals 708,388.5{f. 855.916.70 834.379.48 729,925.76
Construction Fund
U.S Treasury Bills 241.137. 75 144.406.75 96,731.00
Cemetary Endowment
Fund
U.S. Treasury Bills 20,367.26 20,367.26
Certificate of
Deposit 21,000.00 21,000.00
-35-
CITY OF SALINA
Salina, Kansas
Exhibit K (Contd.)
SCHEDULE OF INVESTMENTS
December 31, 1970
Balance Balance
1-1- 70 Additions Reductions 12-31-70
Mausoleum Endowment
Fund
U.S. Treasury Bills $ 15,738.34 $ $ 15,738.34 $
Certificate of
Deposit 16.000.00 16,000.00
Street Machinery Fund
Savings accounts $ 25.000.00 S S 8,000.00 17 , 000 . 00
Total Investments -
All Funds $915,656.76
-36-
CITY OF SALINA
Salina, Kansas
Exhibit L
COMPARISON OF DEPOSITORY SECURITY
WITH BALANCES ON DEPOSIT
December 31, 1970
FDIC Balance
or FSLIC Security Total on Balance
Depository Coverage P1e~ Coverage Deposit Unsecured
First National
Bank and
Trust Company $20,000.00 $1,077,000.00 $1,558,570.97 $745,195.30 $
First State
Bank and Trust
Company 20,000.00 203,000.00 309,999.91 118,220.82
National Bank of
America 20,000.00 382,000.00 565,714. 12 308,078.23
Planters State
Bank 20,000.00 737,500.00 1,073,571.ll 733,201.42
Homestead
Savings and
Loan 20,000.00 20,000.00 12,000.00
Prudential
Savings
Association 20,000.00 20,000.00 20,000.00
Security
Savings and
Loan 20,000.00 20,000.00 20,000.00
-37-
CITY OF SALINA
Salina, Kansas
SCHEDULE OF AUDIT ADJUSTMENTS
December 31, 1970
-1-
Water and Sewage Fund - Revenue
Water and Sewage Fund - Balance
To adjust for cash on hand at December 31,
1969, recorded as 1970 receipts.
-2-
Water and Sewage Fund - Balance
Water and Sewage Fund - Revenue
Water and Sewage Fund - Expenditures
To adjust for cash paid out items for December,
1969, recorded in 1970.
-3-
General Fund - Balance
Bond and Interest Fund - Balance
To adjust for error in amount of December 31,
1969, audit adjustment.
-4-
Water and Sewage Fund - Expenditures
Water and Sewage Fund - Encumbrances
To record additional encumbrances at December 31,
1970.
Debit
$3,317.66
732.89
19.80
2,858.54
Exhibit M
Credit
$3,317.66
75.87
657.02
19.80
2,858.54
-38-
CITY OF SALINA
Salina, Kansas
STATEMENT OF TAXES RECEIVED
FROM COUNTY TREASURER, BY FUNDS
January 1 to December 31, 1970
Ad Valorem and Intangible Taxes
General Operating
Ad valorem
Intangible
Total General Operating
Noxious Weeds
Firemen's Pension
Policemen's Pension
Tree Maintenance
Bond and Interest
General and Special Improve-
ments
Flood Works and Levee
Social Security
Employees' Retirement
Total Ad Valorem and
Intangible Taxes
Special Taxes
(a) Paving
(a) Sewer
(b) Water
(c) Weeds
(c) Nuisance
(d) Sidewalks
(a) Off-Street Parking
Total Special Taxes
Total Taxes
Distribution - Special Taxes
(a) To Bond and Interest Fund
(b) To Water and Sewage Fund
(c) To General Fund
(d) To Construction Fund
De linquent
Tax
$ 21,845.17
2,142.04
23,987.21
103.21
446.65
397.36
250.85
ll, 864.65
681.40
357.85
633.58
461.47
39,184.23
123, lll. 02
8,976.67
3,043.10
2,233.25
3.22
520.80
137,888.06
$177 .072 .29
Exhibit N
1969 Current
Tax and
Sales Tax
Totals
$1,119,737.68 $1,141,582.85
52,565.95 54,707.99
1,172,303.63 1,196,290.84
6,168.86
40,803.60
18,429.28
8,632.27
706,423.12
6,272.07
41,250.25
18,826.64
8,883.12
718,287.77
19,911.88
37,746.13
26,672 :.1d
681. 40
20,269.73
38,379.71
27,133.58
2,037,090.88
2,076,275.ll
354,270.58
24,167.78
477 , 381. 60
33,144.45
3,043.10
2,188.00 4,421.25
196.00 199.22
2,405.34 2,926.14
43,910.56 43,910.56
427,138.26 565,026.32
$2.464.229.14 $2.641.301.43
-39-
CITY OF SALINA
Salina, Kansas
Schedule C-1
DETAIL OF GENERAL OPERATING FUND EXPENDITURES,
BY DEPARTMENT, COMPARED WITH BUDGET APPROPRIATIONS
January 1 to December 31, 1970
Totals
Actual
(Over) Under
Actual Budget Budget
$ 490.00 $ 500.00 $ 10.00
2,108.17 5,000.00 2,891.83
14,690.00 14,670.00 (20.00)
4,438.ll 4,500.00 61. 89
4,076.58 4,000.00 (76.58)
1,655.76 2,000.00 344.24
3,072.57 2,400.00 (672.51)
=~Q::!"5 31. 19 33.070...QQ. 2.538.81
Schedule C-2
City Commission
Personal Services
Salaries
Contractual Services
Traveling expenses
Contributions
Legal advertising
Other contractual services
Revision of ordinances
Sundry Expenditures
Organization dues
City Manager
Personal Services
Salaries - Department head
Salaries - Regular employees
Contractual Services
Telephone and telegraph
Traveling expenses
Postage
Insurance - Motor vehicles
Insurance - Surety bonds
Repair - Furniture and office equipment
Repair - Motor vehicles
Repair - Tires and tubes
Materials and Supplies
Office supplies
Books and periodicals
Motor vehicle - Fuel and lubricants
Motor vehicle - License tags
Other operating supplies
Motor vehicle - Tires and tubes
18,051.44 16,320.00 (1,731.44)
5,694.13 5,815.00 120.87
802.62 1,600.00 797.38
934.80 750.00 (184.80)
54.36 160.00 105.64
68.69 50.00 (18.69)
18.00 20.00 2.00
92.00 50.00 (42.00)
163.01 250.00 86.99
3.50 15.00 ll.50
285.81 250.00 (35.81)
223.00 200.00 (23.00)
187.92 200.00 12.08
12.50 5.00 (7.50)
25.00 25.00
56.64 50.00 (6.64)
-40-
CITY OF SALINA
Salina, Kansas
Schedule C-2 (Contd.)
DETAIL OF GENERAL OPERATING FUND EXPENDITURES,
BY DEPARTMENT, COMPARED WITH BUDGET APPROPRIATIONS
January 1 to December 31, 1970
City Manager (Contd.)
Sundry Expenditure
Organization dues
Capital Outlay
Furniture and fixtures
Totals
City Clerk
Personal Services
Salaries - Department heads
Salaries - Regular employees
Contractual Services
Telephone and telegraph
Traveling expenses
Postage
Printing office forms
Insurance - Surety bonds
Repair - Furniture and office equipment
Rent - Machinery and equipment
Auditing and accounting services
Other professional services
Other contractual services
Material and Supplies
Office supplies
Books and periodicals
Other operating supplies
Sundry Expenditures
Organization dues
Refunds
Capital Outlay
Furniture and fixtures
Office mechanical equipment
Totals
Actual
$
161. 25
Budget
$
185.00
Actual
(Over) Under
Budget
$
23.75
421.40
27 . 231...JLZ
22,128.00
30,120.13
1,083.34
196.06
888.62
1,397.90
197.25
794.65
15,517.92
3,600.00
744.74
2,081.08
130.10
235.00
430.50
407.91
562.50
8 0, 5 l5......2Q
500.00
26.445.00
21,780.00
30,090.00
1,400.00
700.00
720.00
1,500.00
300.00
800.00
15,000.00
3,600.00
400.00
100.00
2,000.00
200.00
100.00
225.00
600.00
200.00
400.00
80.115.00
78.60
(786.07)
Schedule C-3
(348.00)
(30.13)
316.66
503.94
(168.62)
102.10
102.75
5.35
(517.92)
(344.74)
100.00
(81. 08)
69.90
100.00
(10.00)
169.50
(207.91)
(162.50)
(400.70)
-41-
CITY OF SALINA
Salina, Kansas
Schedule C-4
DETAIL OF GENERAL OPERATING FUND EXPENDITURES,
BY DEPARTMENT, COMPARED WITH BUDGET APPROPRL\TIONS
January 1 to December 31, 1970
City Attorney
Personal Services
Salaries - Department head
Salaries - Regular employees
Contractual Services
Traveling expenses
Legal services
Materials and Supplies
Books and periodicals
Sundry Expenditure
Organization dues
Totals
Municipal Court
Personal Services
Salaries - Department heads
Salaries - Regular employees
Contractual Services
Telephone and telegraph
Traveling expenses
Printing office forms
Insurance - Motor vehicles
Insurance - Surety bonds
Repair - Motor vehicle:;
Repair - Tires and tubes
Other professional services
Materials and Supplies
Office supplies
Motor vehicles - Fuel and lubricants
Motor vehicles - License tags
Other operating supplies
Motor vehicles - Tires and tubes
Sundry Expenditure
Refunds
Capital Outlay
Furniture and fixtures
Totals
Actual
$ 7,860.00
6,300.00
3,864.25
484.23
10.00
18,5l8......4.8.
5,400.00
8,390.37
380.73
3.00
293.80
75.15
10.00
137.53
1.00
1,181.34
150.72
195.86
10.00
169.80
71. 57
224.00
532.50
17,227.37
Actual
(Over) U'nder
Budget Budget
$ 8,018.00 $ 158.00
6,427.00 127.00
100.00 100.00
2,500.00 (1,364.25)
350.00 (134.23)
50.00 40.00
~45.00 (1,073.48)
Schedule C-5
5,510.00
8,390.00
110.00
(.37)
360.00
150.00
250.00
(20.73)
147.00
(43.80)
(75.15)
10.00
800.00
(137.53)
(1. 00)
(381.34)
125.00
(25.72)
(195.86)
(10.00)
(169.80)
(71.57)
150.00
(74.00)
(532.50)
15,745.00
(1,482.37)
-42-
CITY OF SALINA
Salina, Kansas
Schedule C-6
DETAIL OF GENERAL OPERATING FUND EXPENDITURES,
BY DEPARTMENT, COMPARED WITH BUDGET APPROPRIATIONS
January 1 to December 31, 1970
City Building
Personal Services
Salaries - Regular employees
Contractual Services
Insurance - Fire
Gas service
Light and power service
Water servic~
Repair - Buildings
Laundry and towel service
Other professional services
Other contractual services
Material and Supplies
Expendable
Janitor and toilet supplies
Cement and cement products
Electrical and lighting parts
Lumber and lumber products
Paint and painting supplies
Capital Outlay
Furniture and fixtures
Totals
Engineer
Personal Services
Salaries - Department head
Salaries - Regular employees
Contractual Services
Telephone and telegraph
Traveling expenses
Postage
Blueprints
Printing office forms
Insurance - Motor vehicles
Insurance - Surety bonds
Repair - Furniture and office equipment
Repair - Machinery and equipment
Actual
Actual
(Over) Under
Budget
Budget
$ 9,216.00 $13 , 875 . 00
5,001. 50 3,500.00
689.68 1,000.00
1,794.05 1,200.00
124 . 20 200.00
4,249.15 800.00
12.91 20.00
170.04 200.00
17,973.50
$ 4,659.00
(1,501. 50)
310.32
(594.05)
75.80
(3,449.15)
7.09
29.96
(17,973.50)
24.38
1,650.43
200.00
2,500.00
100.00
300.00
200.00
100.00
175.62
849.57
100.00
36.18
(248.10)
(95.78)
263.82
448.10
195.78
4.033.04
(4,033.04)
45.846 . 58
24,195.00
111,651.58)
Schedule C-7
8,385.56 11,812.00 3,426.44
47,437.07 51,993.00 4,555.93
726.73 400.00 (326.73)
279.68 600.00 320.32
60.19 50.00 (10.19)
89.10 400.00 310.90
50.00 50.00
149.00 150.00 1.00
18.00 20.00 2.00
257.00 200.00 (57 . 00)
788.05 300.00 (488.05)
.-43-
CITY OF SALINA
Salina, Kansas
Schedule C-7 (Contd.)
DETAIL OF GENERAL OPERATING FUND EXPENDITURES,
BY DEPARTI1ENT, COMPARED WITH BUDGET APPROPRIATIONS
January 1 to December 31, 1970
Engineer (Contd.)
Contractual Services (Contd.)
Repair - Tires and tubes
Repair - Radio equipment
Other professional services
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
Motor vehicle - Tires and tubes
Sundry Expenditur.es
Organization d~~s
Capital Outlay
Equipment - Engineering
Furniture and office equipment
Radio equipment
Totals
Fire
Personal Services
Salaries - Department head
Salaries - Regular employees
Contractual Services
Telephone and telegraph
Traveling expenses
Postage
Printing office forms
Insurance - Motor vehicles
Gas service
Light and power service
Water service
Repair - Buildings
Repair - Furniture and
Repair - Machinery and
Actual
(Over) Under
Actual Budret Budget
$ 36.48 $ 50.00 $ 13.52
204.00 100.00 (104.00)
112.54 100.00 (12.54)
250.75 200.00 (50.75)
98.85 50.00 (48.85)
601. 24 1,250.00 648.76
695.16 800.00 104.84
60.00 10.00 (50.00)
93.38 200.00 106.62
116.89 100.00 (16.89)
120.00 150.00 30.00
1,252.00 400.00 (852.00)
245.15 600.00 354.85
100.00 100.00
-6.4Ql.~ ~.a~.QQ 8,008. Hi
Schedule C-8
17,120.00
445,161. 20
2,233.32
288.48
56.38
66.00
1,148.31
2,963.70
1,875.13
742.31
13,548.22
office equipment 130.45
equipment 248.00
9,537.00
483,553.00
2,460.00
500.00
150.00
100.00
900.00
2,700.00
1,950.00
500.00
200.00
50.00
50.00
(7,583.00)
38,391.80
226.68
211.52
93.62
34.00
(248.31)
(263.70)
74.87
( 24 2 . 31)
(13,348.22)
(80.45)
(198.00)
-44-
CITY OF SALINA
Salina, Kansas
Schedule C-8 (Contd.)
DETAIL OF GENERAL OPERATING FUND EXPENDITURES,
BY DEPARTMENT, COMPARED WITH BUDGET APPROPRIATIONS
January 1 to December 31, 1970
Actual
Fire (Contd.)
Contractual Services (Contd.)
Repair - Motor vehicles $
Repair - Tires and tubes
Repair - Radio equipment
Laundry and towel service
Other professional "ervices
Materials and Supplies
Expendable tools
Office supplies
Books and periodicals
Janitor and toilet supplies
Motor vehicle - Fuel and lubricants
Seeds, plants, trees, and lawn supplies
Wearing apparel
Other operating supplies
Electrical and lighting parts
Lumber and lumber products
Machinery and equipment parts
Metal and metal products
Motor vehicle - Parts
Motor vehicle - Tires and tubes
Paint and painting supplies
Photograph supplies
Welding supplies
Other repairs and maintenance
Sundry Expenditure
Organization dues
Capital Outlay
Equipment
Fire fighting equipment
Furniture and fixtures
Office mechanical equipment
Automobiles
Personnel protective equipment
Radio equipment
67.68
48.00
1,909.49
12.64
380.93
684.24
3ll .44
355.10
975.12
1,833.20
20.65
2,231.84
504.94
474.96
237.74
307.36
462.50
595.10
503.10
714.91
189.98
51. 37
284.87
90.00
573.75
6,582.75
1,166.13
300.00
3,442.00
899.45
5,187.00
Tota 1s
Budget
$ 100.00
20.00
1,500.00
700.00
320.00
250.00
400.00
400.00
800.00
4,000.00
50.00
7,600.00
500.00
400.00
100.00
100.00
500.00
450.00
150.00
200.00
150.00
150.00
300.00
35.00
2,000.00
1,000.00
400.00
2,550.00
200.00
850.00
$516,979.74 $528,825.00
Actual
(Over) Under
Budget
$ 32.32
(28.00)
(409.49)
687.36
(60.93)
(434.24)
88.56
44.90
(175.12)
2,166.80
29.35
5,368.16
(4.94 )
(74.96)
(137.74)
(207.36)
37.50
(145.10)
(353.10)
(514.91)
(39.98)
98.63
15.13
(55.00)
(573.75)
(4,582.75)
(166.13)
100.00
(892.00)
(699.45)
(4,337.00)
$ 11 , 845 . 2 6
-45-
CITY OF SALINA
Salina, Kansas
DETAIL OF GENERAL OPERATING FUND EXPENDITURES,
BY DEPARTMENT, COMPARED WITH BUDGET APPROPRIATIONS
January 1 to December 31, 1970
Schedule C-9
Actual
(Over) Un(~er
Actual Budget Budget
Inspection
Personal Services
Salaries - Department head $ 3,487.00 $ ($ 3,487.00)
Salaries - Regular employees 28,410.86 39,630.00 11,219.14
Contractual Services
Telephone and telegraph 1,054.37 825.00 (229.37)
Traveling expenses 15.38 250.00 234.62
Postage 156.1C 200.00 43.84
Printing office forms 313.00 350.00 37.00
Insurance - Motor vehicles 300.00 265.00 (35.00)
Repair - Machinery and equipment 889.09 400.00 (489.09)
Repair - Tires and tubes 10.00 10.00
Radio maint. ;lance contract 290.25 325.00 34.75
Materials and Supplies
Office supplies 675.82 400.00 (275.82)
Books and periodicals 552. 71 400.00 (152.71)
Motor vehicle - Fuel and
lubricants 674.76 550.00 (124.76)
Motor vehicle - License tags 62.50 10.00 (52.50)
Other operating supplies 121. 47 100.00 (21.47)
Motor vehicle - Tires and tubes 37.96 100.00 62.04
Photography supplies 98.26 (98.26)
Sundry Expenditure
Organization dues 130.00 155.00 25.00
Capital Outlay
Furniture and office equipment 100.00 100.00
Equipment 303.43 (303.43)
Trucks and cars 3,567.05 (3,567.05)
Totals 41. 150.07 44.070.00 2.919.93
-46-
CITY OF SALINA
Salina, Kansas
DETAIL OF GENERAL OPERATING FUND EXPENDITURES,
BY DEPARTMENT, COMPARED WITH BUDGET APPROPRIATIONS
January 1 to December 31, 1970
Park
Personal Services
Salaries - Department heads $
Salaries - Regular employees
Salaries - Part time employees
Contractual Services
Telephone and telegraph
Traveling expenses
Insurance - Buildings
Insurance - Motor vehicles
Gas service
Light and power service
Water Service
Repair - Buildings
Repair - Machinery and 0quipment
Repair - Tires and tubes
Other contractual services
Materials and Supplies
Expendable tools
Office supplies
Books and periodicals
Chemicals, drugs, etc.
Motor vehicle - Fuel and
lubricants
Motor vehicle - License tags
Recreational supplies
Memorial park stadium
Seeds, plants, trees, and lawn
supplies
Other operating supplies
Cement and cement products
Electrical and lighting parts
Lumber and lumber products
Motor vehicle - Tires and tubes
Paint and painting supplies
Sand, gravel, rock, and chat
Sundry Expenditure
Sales tax
Organization dues
Actual
8,004.00
56,534.17
16,628.89
601. 57
38.99
316.00
344.00
1,097.80
920. 69
24.84
442.72
3,862.06
111.40
846.51
423.47
23.08
2.95
222.90
1,225.16
105.00
145.41
301.65
1,024.06
653.69
437.19
104.01
91. 59
88.08
356.08
80.17
7.29
25.00
Budget
$ 8,670.00
50,905.00
17 ,380.00
600.00
100.00
320.00
235.00
900.00
800.00
35.00
500.00
2,000.00
150.00
250.00
35.00
100.00
1,000.00
15.00
300.00
1,000.00
1,000.00
200.00
200.00
300.00
200.00
100.00
350.00
200.00
20.00
Schedule C-10
Actual
(Over) Under
Budget
$
666.00
(5,629.17)
751.11
(1.57)
61. 01
4.00
(109.00)
(197.80)
(120.69)
10.16
57.28
(1,862.06)
38.60
(846.51)
(173.47)
(23.08)
32.05
(122.90)
(225.16)
(90.00)
154.59
698.35
(24.06)
(453.69)
(237.19)
195.99
108.41
11.92
(6.08)
119.83
(7.29)
(5.00)
-47-
CITY OF SALINA
Salina, Kansas
Schedule C-10 (Contd.)
DETAIL OF GENERAL OPERATING FUND EXPENDITURES,
BY DEPARTMENT, COMPARED WITH BUDGET APPROPRIATIONS
January 1 to December 31, 1970
Park (Contd.)
Capital Outlay
Buildings
Park equipment - Mowers
Recreational equipment
Landscape improvements
Trucks
Totals
Police
Personal Services
Salaries - Department heads
Salaries - Regular e:.lp loyees
Salaries - Part time employees
Contractual Services
Telephone and telegraph
Traveling expenses
Postage
Feeding prisoners
Printing office forms
Insurance - Motor vehicles
Insurance - Surety bonds
Gas service
Light and power service
Water service
Repair - Buildings
Repair - Furniture and office
equipment
Repair - Machinery and equipment
Repair - Tires and tubes
Radio maintenance
Rent - Machiner.)" and equipment
Laundry and towel service
Medical services
Other professional services
Other contractual services
Actual
$
8,153.80
20,944.04
2,114.66
126.302. 92
9,060.80
386,407.26
23,435.50
6,523.73
1,591.57
956.19
8,641.34
3,799. 12
847.00
104.25
2,553.30
2,203.96
240.22
629.39
1,104.72
16,157.98
175.75
3,099.85
3,010.64
418.23
1,224.14
2,146.10
2,121.17
Budget
$ 4,200.00
400.00
200.00
2,000.00
94.665.00
10,210.00
427,080.00
28,270.00
6,300.00
1,300.00
950.00
8,000.00
2,300.00
850.00
30.00
1,650.00
1,900.00
240.00
500.00
1,000.00
12,000.00
300.00
2,600.00
2,000.00
350.00
600.00
750.00
100.00
Actual
(Over) Under
Budget
$ 4,200.00
(7,753.80)
200.00
(18,944.04)
(2,ll4.66)
(31.637.92)
Schedule C-ll
1,149.20
40,672.74
4,834.50
(223.73)
(291.57)
(6.19)
(641. 34)
(1,499.12)
3.00
(74.25)
(903.30)
(303.96)
(.22)
(129.39)
(104.72)
(4,157.98)
124.25
(499.85)
(1,010.64)
(68.23)
(624.14)
(1,396.10)
(2,021.17)
-48-
CITY OF SALINA
Salina, Kansas
Schedule C-11 (Contd.)
DETAIL OF GENERAL OPERATING FUND EXPENDITURES,
BY DEPARTMENT, COMPARED WITH BUDGET APPROPRIATIONS
January 1 to December 31, 1970
Act ua 1
(Over) Under
~1.l Budget Budget
Police (Contd.)
Materials and Supplies
Expendable tools $ 295.64 $ 300.00 $ 4.36
Office supplies 1,969.19 1,600.00 (369.19)
Books and periodicals 490.40 275.00 (215.40)
Food for animals 256.74 175.00 (81. 74)
Motor vehi.c1e - Fuel and lubricants 13,693.30 13,500.00 (193.30)
Motor vehicle - License tags 215.50 35.00 (180.50)
Wearing apparel 6,590.63 6,100.00 (490.63)
Other operating supplies 325.56 350.00 24.44
Electrical and lighting parts 64.80 100.00 35.20
Lumber and lumber products 657.65 100.00 (557.65)
Motor vehicle - Tires and tubes 3,030.07 2,100.00 (930.07)
Paint and painting supplies 88.17 50.00 (38.17)
Photography supplies 956.83 1,000.00 43.17
Sundry Expenditure
Organization dues 326.00 450.00 124.00
Capital Outlay
Equipment 2,092.47 400.00 (1,692.47)
Automobiles and motorcycles 15,909.51 3,500.00 (12,409.51)
Furniture and fixtures 248.07 100.00 (148.07)
Officers' service equi.pment 1,950.94 500.00 (1,450.94)
Office mechanical equipment 987.15 (987.15)
Radio equipment 6,128.00 1,050.00 (5,078.00)
To ta 1 s 532,728.83 540,96..hQQ 8,236.17
Schedule C-12
Street
Personal Services
Salaries - Director of services 11,256.00 11,260.00 4.00
Salaries - Regular employees 148,624.86 166,695.00 18,070.14
Contractual Services
Telephone and telegraph 321.67 350.00 28.33
". Traveling expenses 168. 77 100.00 (68.77)
Insurance - Motor vehicles 1,513.66 1,250.00 (263.66)
Gas services 958.39 900.00 (58.39)
-49-
CITY OF SALINA
Salina, Kansas
Schedule C-12 (Contd.)
DETAIL OF GENERAL OPERATING FUND EXPENDITURES,
BY DEPARTMENT, COMPARED WITH BUDGET APPROPRIATIONS
January 1 to December 31, 1970
Street (Contd.)
Contractual Services (Contd.)
Light and power service
Water service
Repair - Buildings
Repair - Machinery and equipment
Repair - Tires and tubes
Radio maintenance contract
Rent - Machinery and equipment
Laundry and towel service
Other professional services
Materials and Supplies
Expendable tools
Office supplies
Chemicals, drugs, etc.
Fuel and lubricants
Motor vehicle - Fuel and lubricants
Motor vehicle - License tags
Other operating supplies
Asphalt and road oil
Cement and cement products
Lumber and lumber products
Machinery and equipment parts
Metal and metal products
Motor vehicle - Tires and tubes
Sand, gravel, rock, salt, and chat
Sweeper parts
Sundry Expenditures
Organization dues
Transfer to Street Machinery Fund
Capital Outlay
Trucks
Street equipment
Totals
Actual
Budget
Actual
(Over) Under
Budget
$ 222.98 $ 150.00 $ (72.98)
72 .15 100.00 27.85
200.00 200.00
20,851.37 19,000.00 (1,851. 37)
1,589.36 500.00 (1,089.36)
690.45 810.00 119.55
200.00 200.00
17.40 20.00 2.60
21. 50 50.00 28.50
505.37
1.32
636.80
353.67
8,390.64
478.50
243.34
1,761.40
5,766.03
37.31
196.75
60.00
1,250.30
1,937.37
4,991.90
15.00
5,000.00
4, 114.09
2,293.21
500.00
50.00
1,200.00
600.00
8,000.00
25.00
300.00
2,000.00
5,000.00
200.00
700.00
500.00
600.00
2,500.00
3,000.00
15.00
5,000.00
700.00
224,3~1.56 21s~475.00
(5.37)
48.68
563.20
?'t6.33
(390.64)
(453.50)
56.66
238.60
(766.03)
162.69
503.25
440.00
(650.30)
562.63
(1,991.90)
(4,1l4.09)
(1,593.21)
8,133.44
-50-
CITY OF SALINA
Salina, Kansas
DETAIL OF GENER,\L OPERATING FUND EXPENDITURES,
BY DEPARTMENT, COMPARED WITH BUDGET APPROPRIATIONS
January 1 to December 31, 1970
Waste Di::;posa1
Personal Services
Salaries - Regular employees
Contractual Services
Insurance - Equipment
Repair - Equipment
Repair - Tires and tubes
Materials and Supplies
Motor vehicle - Fuel and lubricants
Other operating supplies
Motor vehicle - Tires and tubes
Sand, rock, gravel, salt, and chat
Totals
Street Lighting
COl,tractua1 Services
Light and power services
Traffic Control
Personal Services
Salaries - Regular employees
Salaries - Part time employees
Contractual Services
Telephone and telegraph
Traveling expenses
Insurance - Motor vehicles
Light and power service
Repdirs - Machinery and equipment
Repair - Tires and tubes
Repair - Radio equipment
Repair - Traffic lights
Rent - Machinery and equipment
Other professional services
Materials and Supplies
Expendable tools
Office supplies
Actual
$ 18,488.99
319.60
14,184.92
44.64
1,617.84
182.92
10.00
116.49
34,965.40
--8Q.,150. 71
17,290.69
233.79
10.50
157.49
2,098.33
745.90
8.00
108.00
611.95
2,408.40
216.07
10.80
Budget
$ 18,340.00 ($
180.00
8,000.00
50.00
2,000.00
500.00
300.00
300.00
25L.670.00
85,000.00
16,965.00
1,020.00
300.00
100.00
95.00
3,500.00
500.00
10.00
110.00
1,000.00
50.00
2,500.00
150.00
Schedule C-13
Actual
(Over) Under
Budget
148.99)
(139.60)
(6,184.92)
5.36
382.16
317.08
290.00
183.51
(5,295.40)
Schedule C-14
4 , 849 ..2.2
Schedule C-15
(325.69)
1,020.00
66.21
89.50
(62.49)
1,401.67
(245.90)
2.00
2.00
388.05
50.00
91. 60
(66.07)
(l0.80)
-51-
CITY OF SALINA
Salina, Kansas
Schedule C-15 (Contd.)
DtTAIL OF GENEP~L OPERATING FUND EXPENDITURES,
BY DEPARTMENT, COMPARED WITH BUDGET APPROPRIATIONS
January 1 to Decembc~ 31, 1970
Traffic Control (Contd.)
Materials and Supplies (Contd.)
Books and periodicals
Motor vehicles - Fuel and lubricants
Motor vehicles - License tags
Signs
Cement and ~ement products
Electrical traffic light parts
Lumber and lumber products
Motor vehicles - Tires and tubes
Paint and painting supplies
Other repairs and maintenance
Capital Outlay
Traffic control equipment
Tota Is
Swinnning Pools
Personal Services
Salaries - Regular employees
Contractual Services
Telephone and telegraph
Gas service!
Light and pbwer service
Repair - Buildings
Repair - Mathinery and equipment
Other profe$sional services
Materials andlSupp1ies
Expendable tools
Office supp~ies
Chemicals, drugs, etc
Janitor and toilet supplies
Recreational supplies
Cement and <j:ement products
Electrical ~nd lighting parts
Lumber and lumber products
Machinery and equipment parts
Paint and p~inting supplies
Actual
Actual
(Over) Under
Budget
Budget
$ $ 10.00 $ 10.00
432.22 350.00 (82.22)
30.00 5.00 (25.00)
1,547.15 3,500.00 1,952.85
7.75 300.00 292.25
376.00 1,000.00 624.00
22.96 50.00 27.04
4.96 50.00 45.04
3,827.05 3,500.00 (327.05)
157.39 50.00 (107.39)
2.948.62 4,570.00 ~621.38
-...33_,.2~ 2 3 9 , 6 e~5......QQ. 6,430.98
Schedule C-16
11,496.16 12,240.00 743 . 84
31. 78 20.00 (11.78)
32.89 30.00 (2.89)
524.00 600.00 76.00
957.00 700.00 (257.00)
45.03 3,750.00 3,704.97
680.30 100.00 (580.30)
391. 38 50.00 (341. 38)
99.12 100.00 .88
262.82 400.00 137.18
83.62 50.00 (33.62)
25.00 25.00
96.57 100.00 3.43
12.05 20.00 7.95
61 . 24 100.00 38.76
195.49 150.00 (45.49)
1,116.67 800.00 (316.67)
-52-
CITY OF SALINA
Salina, Kansas
, Schedule C-16 (Contd.)
DETAIL OF GENERAL OPERATING FUND EXPENDITURES,
BY bEPARTIlliNT, COMPARED WITH BUDGET APPROPRIATIONS
January 1 to December 31, 1970
Swimming Pools (Contd.)
Sundry Expenditure
Sales tax
Capital Outlay
Equipment
Totals
Administration and Planning
Personal Se~vices
Salaries - Department head
Salaries - Regular employees
Salaries - Part time employees
Contractual Services
Telephone and telegraph
Traveling expenses
Postage
Printing
Insurance - Motor vehicles
Repair - Furniture and office
equipment
Repair - Machinery and equipment
Repair - 1ires and tubes
Other pro~essiona1 services
Materials and Supplies
Office supplies
Books and periodicals
Motor veh~c1e - Fuel and
lubricants
Motor veh~c1e - License tags
Other operating supplies
Motor veh~cle - Tires and tubes
Sundry Expeflditure
Organizat~on dues
Capital Outilay
Camera and lenses
Office eq~ipment
Totals
Actual
(Over) Under
Actual Budget Budget
$ 229.11 $ ($ 229.11)
1,709.66 1,500.00 (209.66)
18...._024. 89 20.735.00 2,710.11
Schedule C-17
23,496.00
14, 196 . 11
2,271.01
(23,496.00)
32,453.89
278.99
46,650.00
2,550.00
467.23
468.81
151.21
370.00
1,000.00
270.00
50.00
50.00
(97.23)
531.19
118.79
50.00
(6.00)
56.00
181.00
1,230.10
3.50
134.78
80.00
250.00
10.00
200.00
(101. 00)
(980.10)
6.50
65.22
382.10
330.10
260.00
260.00
(122.10)
(70.10)
214.65
27.50
17.35
107.74
200.00
5.00
50.00
50.00
(14.65)
(22.50)
32.65
(57.74)
120.00
175.00
55.00
150.00
1,329.69
(150.00)
(509.69)
820.00
45.334.88
53.300.00
7,965.12
-53-
CITY OF SALINA
Salina, Kansas
Schedule C-18
DETAIL OF GENERAL OPERATING FUND EXPENDITURES,
BY DEPARTMENT, COMPARED WITH BUDGET APPROPRIATIONS
January 1 to December 31, 1970
Actual
(Over) Under
Actual Budget Budget
Insurance and Contingencies
Contractual Services
Group insurance $ 23,615.06 $ 24,835.00 $ 1,219.94
Medical services 622.00 935.00 313.00
Workmen's compensation 11,004.00 18,000.00 6,996.00
Sundry Expenditure
Contingencies 33,257.31 30,000.00 (3,257.31)
Totals 68,498.37 -li..770.00 5.271.63
Schedule C-19
Band
Contractual Services
Appropriation 10,000.00 10.000.00
Schedule C-20
Cemetery
Personal Services
Salaries - Regular employees 16,785.44 16,705.00 (80.44)
Contractual Services
Telephone and telegraph 214. 75 200.00 (14.75)
Travelingl expenses 119.53 100.00 (19.53)
Insurance! - Motor vehicles 71.00 65.00 (6.00)
Gas service 328.57 150.00 (178.57)
Light and! power service 17 .21 20.00 2.79
Water service 92.40 100.00 7.60
Repair - Buildings 588.33 100.00 (488.33)
Repair - ~achinery and equipment 1,271. 77 1,000.00 (271. 77)
Repair - Tires and tubes 174.05 40.00 (134.05)
Other professional services 272.85 100.00 (172.85)
Materials and Supplies
I
Expendab1~ tools 34.26 50.00 15.74
Office sulpplies 52.80 50.00 (2.80)
Fuel and lubricants 20.00 20.00
Motor vehicle - Fuel and
lubricants 380.89 375.00 (5.89)
-54-
CITY OF SALINA
Salina, Kansas
, Schedule C-20 (Contd.)
DETAIL OF GENERAL OPERATING FUND EXPENDITURES,
BY bEPARTMENT, COMPARED WITH BUDGET APPROPRIATIONS
January 1 to December 31, 1970
Actual
(Oyer) Under
Actual Budget Budget
Cemetery (Contd. )
Materials an~ Supplies (Contd. )
Motor vehicle - License tags $ 15.00 $ 15 . 00 $
Seeds, plants, and trees 27.41 50.00 22.59
Other oper~ting supplies 77 . 82 75.00 (2.82)
Cement andj cement products 25.00 25.00
Lumber and' lumber products 32.04 50.00 17.96
Motor vehi~le - Tires and tubes 150.00 150.00
Paint and painting supplies 20.58 25.00 4.42
Sand, grav~l, rock, and chat 23.92 50.00 26.08
Sundry Expen~iture
Organizatipn dues 82.50 60.00 (22.50)
Capital Out lay
Machinery and equipment 836.00 (836.00)
Land 240.00 200.00 (40.00)
Totals I 21. ~59. 12 19?775.00 -.Cl~12)
j Schedule C-21
I
General Improv~ent
Personal Se~ices
Salaries _I Regular employees 17,480.47 17,720.00 239.53
Salaries - Part time employees 2,713 .38 4,775.00 2,061. 62
Contractual ~ervices
Insurance - Motor vehicle 59.00 75.00 16.00
Repa~r - Machinery and equipment 331.29 200.00 (131.29)
Repair - Tires and tubes 54.24 10.00 (44.24)
Materials an~ Supplies
Expendable, tools 232.99 200.00 (32.99)
Motor vehicle - Fuel and
1ubricanbs 169.28 200.00 30.72
Motor vehiFle - License tags 30.00 5.00 (25.00)
Lumber and! lumber products 50.00 50.00
Metal and metal products 4.10 50.00 45.90
Motor vehicle - Tires and tubes 50.00 50.00
Paint and ~ainting supplies 6.43 50.00 43.57
Other repa~rs and maintenance 71.54 400.00 328.46
Totals 21.152. 72 23.785.00 2.632.28
-55-
CITI OF SALINA
Salina, Kansas
Schedule C-22
DETAIL OF GENERAL OPERATING FUND EXPENDITURES,
BY QEPARTMENT, COMPARED WITH BUDGET APPROPRIATIONS
January 1 to December 31, 1970
Actual
(Over) Under
Actual Budget Budget
Memorial Hall
Personal Services
Salaries + Regular employees $ 2,441. 72 $ 4,690.00 $ 2,248.28
Contractual Services
Telephone and telegraph 125.34 250.00 124.66
Gas servi~e 2,181.01 1,700.00 (481.01)
Light and power service 242.02 350.00 107.98
Water service 229.68 250.00 20.32
Repair - Buildings 3,727.86 400.00 (3,327.86)
Repair - Machinery and equipment 225.95 100.00 (125.95)
Other prolfessiona1 services 2,000.00 (2,000.00)
Materials and Supplies
Expendable tools 10.33 20.00 9.67
Other operating supplies 126.72 200.00 73.28
Lumber and lumber products 87.31 25.00 (62.31)
Paint and, painting supplies 5.61 100.00 94.39
Sundry Exp~diture
Public address system 579.00 300.00 (279.00)
Totals 11.982.55 8.385.00 (3.597.55)
Schedule C-23
Public Health
Contractua~ Services
Appropriation 37.850.00 37.850.00
Schedule C-24
Industrial D~velopment
Contractua~ Services
Other professional services $ 22,328.30 $ 27,950.00 $ 5.,6._21.70
-56-
CITY OF SALINA
Salina, Kansas
ACCOUNTANTS' COMMENTS
December 31, 1970
-57-
CITY OF SALINA
Salina, Kansas
EXHIBIT A. Co~parison of Cash Balances With Encumbrances.
This exhibit! presents a summary of the transactions during the year for
each fund an~ a comparison of the ending fund balances with encumbrances
at December ~l, 1970.
I
The unencumb~red Fund balances include investments as a part of the cash
balance in cpnformity with K.S.A. 1967 SUppa 12-1671 and 12-1672. Exhibit K
presents thel beginning and ending balances of investments by funds. Invest-
ment transac'tions are not reflected in receipts and expenditures.
All fund balances at December 31, 1970, were sufficient to cover encumbrances.
EXHIBIT B. Sdatement of Revenue, Actual and Estimated.
Revenue as estimated for budget purposes is compared with actual revenue
received in IExhibit B.
,
General Ope~ating Fund revenues exceeded anticipated amounts in several
c1assificat~ons. These amounts are primarily due to increases in the amounts
of municipal court fines and costs, collected and increases in the amount of
the transfer from the Special Gasoline Tax Fund.
EXHIBIT C. Statement of Expenditures Compared With Budget Appropriations.
Actual expenditures for the year 1970 are compared to budget appropriations
in this exhibit. The General Operating Fund is presented in summary form,
by departme*ts, and the detail of each department is presented in Schedules
C-l throughIC-24.
City buildi~g department expenditures exceeded budgeted amounts due to
additional ~xpense for the city's share of janitorial and maintenance services
in the new building which had not been anticipated in budget expenditures.
Expenditures in excess of amounts budgeted for the Park department are
principally due to the installation of the underground watering system for
the Sunset Park.
Expenditures of the Special Gasoline Tax Fund exceeded the amount budgeted,
however, th~ change in the law during 1970 permitted expenditures of amounts
received inl that year.
I
The Municipal Ga1f Course was not completed by the date anticipated and the
actual recelipts and expenditures in this fund therefore varied greatly from
the amounts, as budgeted.
-58-
Actual expenditures of the Water and Sewage Fund were in excess of the amount
budgeted, however, authorized budget credits served to prevent any violation of
the budget l,aw. These credits represent refunds of customer collections,
I
deposits, a~ sales tax which are also reflected in receipts.
During 1970 'expenditures totaling $2,691. 51 were paid from the Industrial
Development department to reimburse Kansas Technical Institute for expenses
incurred in student recruiting activities. The Salina City Attorney, in an
opinion submitted to us, stated that although such an expenditure may be
authorized under K.S.A. 13-1442 because these expenditures help develop
skilled technicians necessary to attract industry, such authority is not
clear cut. The City discontinued expenditures for this purpose in April,
1970.
EXHIBIT D. Statement of Receipts, Expenditures, and Unencumbered Fund Balance,
,Non-Budgeted Funds.
This exhibit presents the transactions of the non-budgeted funds for the
year, and their beginning and ending unencumbered fund balances.
Indebtedness of construction projects which will be paid through the
issuance of bonds are not recorded as encumbrances of the Construction
Fund.
EXHIBIT G. Statement of Bonds of Indebtedness, Temporary Notes, and No-Fund
Warrants.
This exhibit shows the outstanding bonds, temporary notes, and no-fund
warrants of the City of Salina at the beginning and closing dates of the
year and the changes occurring during the year 1970.
The total amount of outstanding bonds at December 31 of each of the last
ten years is as follows:
Year
Amount
1961
1962
1963
1964
1965
1966
1967
1968
1969
1970
$11,141,058.06
12,493,279.87
13,550,777.45
13,200,094.26
13,392,000.00
13,876,000.00
13,276,000.00
12,609,490.26
11,779,689.07
10,895,782.33
-59-
The outstand~ng bonds at December 31, 1970, may be classified by source of
payment as f~llows:
I
City of Salina
General obligation bonds
Specia11 assessment bonds
Property ~wners
Speciall assessment bonds
I
Water andl Sewage Department
Water ~d sewage revenue bonds
$2,914,385.17
1,709,434.99
$ 4,623,820.16
3,676,962.17
T~ta1
2,595,000.00
$10.895.782.33
EXHIBIT L. Cdmparison of Depository Security With Balances on Deposit.
Security provided by depositories at December 31, 1970, was sufficient
for amounts Ion deposit that date; however, at times during the year
the security provided was not sufficient to meet the statutory requirements
of K.S.A. 911402 for balances on deposit in the Planters State Bank.
CITY AUDIT QUESTIONNAIRE
The following questionnaire has been
of State, Department of Post Audit.
following questions and answers with
prepared by the office
Auditors are requested
their reports.
of the Auditor
to file the
General
1. Were all inter-fund transactions made upon statutory authority?
Answer: Yes.
2. Do the ttinutes contain adequate record of the proceedings of the govern-
ing bod~?
Answer: Yes.
3. Were the minutes signed, sealed, and approved by the governing body?
Answer: Yes.
4. Were the directives of the governing body performed?
Answer: Yes.
5. Were dewositories designated for all city officials receiving public
moneys? I
Answer:. Yes.
6. Were al~ public moneys deposited in designated depositories?
I
Answer:' Yes.
7. Are ban~ deposits of all City officials adequately secured?
Answer: I No. See connnents on page 60.
8. Did the governing body approve all collateral security and personal
bonds furnished to secure deposits?
Answer: I Yes.
-60-
9. Are fi~e1ity bonds and insurance policies properly filed?
Answer:1 Yes.
10. Were all investments made in accordance with statutory provisions?
Answer: Yes.
11. Were the proceeds from City obligations expended for authorized pur-
poses? !
Answer:1 Yes.
12. Were sinking or reserve funds created and used in accordance with stat-
utory provisions?
Answer: Yes.
13. Were c~aim vouchers properly itemized and certified by claimant?
Answer: Yes.
14. Did th~ governing body pass appropriation ordinances?
Answerj Yes.
15. Were e~penditures from any City funds made in violation of the budget
law?
Answer: No.
16. Were expenditures from any City funds made in violation of the cash
basis law?
Answer: No.
17. Was th~re an inventory of public personal property on file?
Answed Yes.
18. Are there lease-rental or extended contracts in force?
Answer: Yes, accounting machine leased on month-to-month basis.
19. List officers or employees who received compensation in excess of legal
authorization. (List shall include amounts received for personal ser-
vices ~r unauthorized mileage.)
Answer; None.
20. List Officers who maintained an unauthorized petty cash fund.
Answer I None.
I
21. List officers who made miscellaneous purchases or allowances from
I
current collections.
Answer: None.
22. List officers who failed to furnish required surety bond.
Answer; None.
-61-
City Clerk
23. List r~qUired forms which are not being properly used.
Answer :1 None.
24. Did clJrk maintain a fund ledger?
Answer:1 Yes.
25. Did Clerk maintain an adequate record of fund encumbrances for all
City funds?
Answer: Yes.
26. Did Clerk maintain budget appropriation accounts?
Answer:: Yes.
27. Did C1~rk reconcile fiscal agency balance with outstanding matured
bonds 4nd coupons?
Answer:: Yes.
28. Were ail unpaid special assessments certified to the County Clerk to
be placed on the tax roll?
Answer: Yes.
29. Did banks furnish Clerk monthly statements of daily balances?
Answer: Yes.
City Treasurer
30. List required forms which are not being properly used.
Answer: None.
31. Did the Treasurer make disbursements of City funds without properly
signed warrants or warrant checks?
Answer: No.
32. Did the City Treasurer maintain records independently of those maintained
by the City Clerk?
Answer: Yes.
33. Were t~ere frequent reconciliations between the City Treasurer and the
City Clerk?
Answed Yes.
34.
Did th~
p1edge1
Answer~
I
Treasurer maintain a chronological record of collateral securities
to secure deposits?
Yes.
35. Did the City Treasurer pay over to library treasurer all funds collected,
within1budget appropriation, for the maintenance of such public library?
Answer : Yes.
I
36. Did the City Treasurer publish quarterly reports as required by statute?
Answer: Yes.
-62-
Utilities
37. What U~ilities were owned or operated by the City?
Answer: Water and sewage.
38. List raquired utility forms which are not being properly used.
Answer: None.
39. Were operations of the Utilities budgeted?
Answer: Yes.
40. Were transfers or utility surpluses antincipated in the current budget?
Answer: Yes.
41. Were there utility revenue bonds outstanding?
Answer: Yes.
42. Were utility fund transfers made in compliance with statutory provisions?
Answer: Yes.
43. Was pet.ty cash fund confined to statutory use?
Answer: Yes.
44. Were ch~rges for utility services in accordance with rates fixed by
ordinance?
Answer: Yes.
45. Was a customers' control account properly maintained?
Answer: Yes.
46. Did the balance in the customers' deposit fund equal the amount of
deposits in effect?
Answer: Yes.
47. Was intfrest credited on deposits annually as required by statute?
Answer: No - Interest paid at date of deposit withdrawal.
Statement and Connnents
Reference
48. Comparison of available cash balances with encumbrances
Exhibit A
49. Statement of expenditure compared with appropriations
by item, by fund
Exhibit C
50. Statement of revenue, estimated and actual, by item,
by fundi
i
51. Classified statement of receipts, disbursements, and
balances of cash
Exhibit B
Exhibit E
-63-
Statement and Comments
52. Summa*y statement of bonds of indebtedness, temporary
notesJ and no-fund warrants
53. Reconqi1ement of fiscal agency balance
I
54. SchedJ1e summarizing insurance on City property
55. Schedule of fidelity bonds of elective and appointive
officers
Reference
Exhibit G
Exhibit H
Exhibit I
Exhibit J
Exhibit K
56. Schedule of investments by funds
57. Comparison of depository security and balances on
deposit
58. Schedule of audit adjustments
Exhibit L
Exhibit M
59. Material differences between actual and estimated
revenues
Comments
60. Exceptions noted in viewing all claim vouchers
61. Income and expense statement of municipal utilities:
Water
Electric
Gas
None
Exhibit C
None
None
-64-
CITY OF SALINA
Salina, Kansas
/
WATER AND SEWAGE DEPARTMENT
FINANCIAL STATEMENTS
December 31, 1970
-65-
-,
eI1Y OF SALINA
Salina, Kansas
WATER AND SEWAGE DEPARTMENT
BALANCE SHEET
December 31, 1970
(~ith comparative figures for the preceding year)
ASSETS
1970
-
December 31,
Current Assets
Petty cash $
Cash on hand!
Cash in banks
Water and sewage treasurer
Water and sewage treasurer - Operating
account
Accounts receivable - Consumers
Due from Sanitation department
Inventories
Operating stores
Meter parts
Total Current Assets
1,500.00
47,449.93
64,825.22
50,055.47
69,833.95
14,799.73
248,464.30
Plant and Property - Schedule 1
Furniture and fixtures
Plants, mains, equipment, and other
property
Total Plant and Property
70,307.13
8,973,753.63
9,044,060.76
Other Assets
Cash in banks (funded reserves)
Bond and interest
Bond reserv~
Depreciati~ and emergency
Combined water and sewage system
extension!and bond retirement
Investments (funded reserves)
Bond reserve
Depreciatio~ and emergency
Combined water and sewage system
extension ,and bond retirement
Total Othe~ Assets
I
104,349.65
60.85
932.98
6,163.69
393,356.10
174,633.99
161,935.67
841,432.93
Totals!
SlO.133. 957.99
1969
$
1,500.00
2,584.77
100,183.45
20,570.13
48,326.34
988.49
69,210.12
15,556.43
258,919.73
68,088.65
8,875,604.20
8,943,692.85
104,628.65
1,416.95
566.97
1,359.22
365,907.77
162,875.01
179,605.76
816,360.33
S10.018.972.91
Exhibit A
December 31,
1970
1969
LIABILITIES
Current Liabilitie
Accounts payable
Consumers' meter deposits
Due to Sanitation department
Total Current Liabilities
$
44,532.73
28,887.00
1,146.07
74,565.80
$
14,538.58
28,464.00
43,002.58
Long-Term Liabilities
Combined Water and Sewage System Revenue
Bonds, Series of 1961
2,595,000.00
2,715,000.00
Surplus
Appropriated
Bond and intere~t reserve
Bond reserve I
Depreciation an~ emergency reserve
Extension and bpnd retirement reserve
Total Appropri~ted
Unappropriated
Total Surplus
104,349.65
393,416.95
175,566.97
168,099.36
841,432.93
6,622,959.26
7,464,392.19
104,628.65
367,324.72
163,441.98
180,964.98
816,360.33
6,444,610.00
7,260,970.33
Totals
$10.133.957.99
$10.018.972.91
-66-
CITY OF SALINA
Salina, Kansas
WATER AND SEWAGE DEPARTMENT
UNAPPROPRIATED SURPLUS
December 31, 1970
(With comparative figures for the preceding year)
Beginning Balance
Add
Net income for the year
Adjustment for prior year encumbrances
Capital exptnditures from Bond Retirement
and Exten$ion Reserve
Payment of ~ond principal and interest
from Bond and Interest Reserve
Deduct
Transfer to Bond and Interest Reserve
Ending BalancE!
Exhibit B
illQ
December 31,
1969
-
$6,444,610.00
152,798.21
3.13
25,268.92
216,574.00
6,839,254.26
216,295.00
$6.622,959.26
$6,181,992.52
196,093.77
1,239.67
65,000.00
220,479.04
6,664,805.00
220,195.00
S6.444.6l0.00
-67-
CITY OF SALINA
Salina, Kansas
Exhibit C
WATER AND SEWAGE DEPARTMENT
INCOME STATEMENT
January 1 to December 31, 1970
(~ith comparative figures for the preceding year)
1970 lli.2
Revenue
Water $ 653,706.43 $ 611,420.74
Sewage 357,803.57 351,613.15
Tapping serYices 5,501.65 6,169.36
Service cha~ge - Refuse department 3,062.04 3,019.27
Miscellaneous income 11,646.77 34,697.70
Total Reyenue 1,031,720.46 1,006,920.22
Operating Expenses - Schedule 2 782,348.25 710,347.41
Net Income from Operations 249,372.21 296,572 .81
Other Expense
Interest paid on revenue bonds 96,574.00 100,479.04
Net Income $ 152.798.21 $ 196.093.77
-68-
CITY OF SALINA
Salina, Kansas
Exhibit D
WATER AND SEWAGE DEPARTMENT
COMPARISON OF RESERVE BALANCES WITH ORDINANCE REQUIREMENTS
December 31, 1970
Reserve Ba1arlces, January 1, 1970
Add
Transfer to reserve - Year 1970
Interest on investments
Deduct payme~t on bond principal
and intere$t - Year 1970
Reserve Balances, December 31, 1970
Reserve Requ~rements, December 31,
1970
Bond and Interest Reserve
Bond Principal - Five-twelfths
of principal due on August 1,
1971 (5/12 x $120,000.00)
Bond Inteirest - Five-sixths
of inte~est due on February 1,
1971 (~/6 x $46,197.50)
Bond Reservie
Fifty mon~hs at $6,000.00
per month commencing
October 1, 1961
Depreciation and Emergency
Reserve
Fifty mon~hs at $2,500.00
per month commencing
October 1, 1961
Total Re~erve Requirements
i
Excess of Actual Reserve Balances
Over Reserv~ Requirements
Bond and
Interest
Reserve
Bond
Reserve
Depreciation
and Emergency
Reserve
$104,628.65 $367,324.72
$163,441.98
216,295.00
26,092.23
320,923.65 393,416.95
12,124.99
175,566.97
216,574.00
104,349.65
393,416.95
175,566.97
50,000.00
38,497.92
300,000.00
125,000.00
88,497.92 300,000.00
125,000.00
$ 15.851.73 $ 93.416.95
$ 50.566.97
-69-
CITY OF SALINA
Salina, Kansas
WATER AND SEWAGE DEPARTMENT
PLANT AND PROPERTY
December 31, 1970
~With comparative figures for the preceding year)
I
Furniture and Fixtures
Plant, Mains, Equipment, and
Other Pr~perty
Distributidn
Structurels and manholes
Cast iron mains
Hydrants
Valves and valve boxes
Stand pipe real estate
Meter box~s and accessories
Sunset st~nd pipe
Total Distribution
Water Supply
Real estate
Pump hous~s and derricks
I
We lIs
Well pumps
Flow lines
Total Wa~er Supply
I
I
Pumping Stations
Real estate
Real esta~e improvements
Pump housJs and stock
Land - Un4erground reservoir
Reservoir.
Electric meters and pumps
Venture metters
undergrouJd reservoir
Pipes and piping
Water sof ener plant
River intake pump
Water supply exploration
December 31,
1970 1969
$
70,307.13 $
Schedule 1
Increase
or
(Decrease)
68,088.65 $ 2,218.48
55,168.02
1,880,474.60
163,477.52
220,938.33
60,914.36
340,796.25
101,303.31
2,823,072.39
5,347.50
22,000.47
203,576.90
34,863.27
47,824.04
313,612.18
16,532.86
3,580.40
18,976.15
21,626.19
28,545.49
36,601.41
6,185.44
183,638.82
15,186.88
1, 103 , 021. 72
251,180.45
16,190.07
2,055.77
4,730.69
6,786.46
-70-
55,168.02
1,882,530.37
163,477.52
220,938.33
60,914.36
345,526.94
101,303.31
2,829,858.85
5,347.50
22,000.47
203,576.90
34,863.27
47,824.04
313 , 612 . 18
16,532.86
3,580.40
18,976.15
21,626.19
28,545.49
36,601.41
6,185.44
183,638.82
15,186.88
1,103,021. 72
251,180.45
16,190.07
CITY OF SALINA
Salina, Kansas
Schedule 1 (Contd.)
WATER AND SEWAGE DEPARTMENT
PLANT AND PROPERTY
December 31, 1970
~With comparative figures for the preceding year)
Plant, Mainsl Equipment, and
properfy (Contd.)
Pumping St~tions (Contd.)
Gypsum Hill water tower
High surface pumps
Total P~ping Stations
Other
General Eq~ipment
Garage a*d storage buildings
Trucks a~d compressors
Chlorinator
Laboratoty equipment
Water office improvements
Total GJnera1 Equipment
Sewage Plant
Sewage ptant and equipment
Sewage 1fnes
Total srwage Plant
Expenditures from Water and Sewage
Revenue aond Proceeds
Sewage plant improvements
Sewage tru~k lines
Key Acres ~ater tower
Misce11ane~us
Additions ~o softening and
treatment!: plant
I
Total E*penditures from Water
i
and S~wage Revenue Bond
Proce~ds
Tot41 Plant, Mains,
Eq~ipment and Other
PrQperty
total Plant and
Property
December 31,
1970 1969
$
124,802.70
36,654.09
1,862,722.67
$ 124,802.70
36,654.09
1,862,722.67
13 , 072 . 04
ll3,396.93
14,125.72
4,691.43
7,515.44
152,801.56
600,000.00
300,823.75
900,823.75
812,916.26
542,913.63
123,457.85
849,834.11
493,449.80
2,822,571.65
8,875,604.20
$8.943.692.85
Increase
or
(Decrease)
$
710.62
2,446.41
601.00
3,758.03
87,604.94
87,604.94
98,149.43
$100.367.91
-71-
13,072.04
113,396.93
14,836.34
7,137.84
8,116.44
156,559.59
600,000.00
300,823.75
900,823.75
812,916.26
542,913.63
123,457.85
937,439.05
493,449.80
2,910,176.59
8,973,753.63
$9.044.060.76
CITY OF SALINA
Salina, Kansas
Schedule 2
WATER AND SEWAGE DEPARTMENT
OPERATING EXPENSES
January 1 to December 31, 1970
(With comparative figures for the preceding year)
Water Supply ~xpenses
Maintenance - Well pumps and
equipment
We 11 power
Water supply expense
River intake power
Maintenance.- Building and grounds
Maintenance!- River Basin
Total Water Supply Expenses
I
Softening and:Treatment Expenses
Supervision
Salaries I
Electric poJer
Ga s serv ice
Building operating supplies
Chemicals
Maintenance ~ Equipment
I
Maintenance ~ Buildings
Electricity - Calcium plant
Gas - Calcium plant
Supplies - C~lcium plant
Total Softening and Treatment
Expense$
Pumping Expenses
Supervision
Salaries
Electric pow~r
Gas service
Lubricants
Building oper~ting supplies
Maintenance -i Electrical equipment
and pump S I
Maintenance -'Station buildings
and gr ound s
Total Pumping Expenses
Increase
D.ecember. 31. or
1970 1969 (Decrease)
$ 2,128.46 $ 8,308.63 ($ 6,180.17)
6,264.22 5,035.82 1,228.40
1,858.12 1,994.06 (135.94)
1,854.40 1,612.80 241.60
347.91 66.75 281. 16
362.59 121.15 241.44
12.815.70 17.139.21 (4.323.51)
18,216.15 9,958.86 8,257.29
40,714.11 39,653.90 1,060.21
10,096.00 3,512.00 6,584.00
4,034.75 4,348.61 (313.86)
223.63 311.27 ( 87 . 64)
128,384.53 105,258.92 23,125.61
10,781.51 8,705.96 2,075.55
388.56 217.12 171.44
2,803.20 3,065.60 (262.40)
5,809.06 4,658.98 1,150.08
1. 543.91 963.59 580.32
222.995.41 180.654.81 42.340.60
10,675.69 10,657.14 18.55
21,408.84 21,646.80 (237.96)
13,813.22 17,981.08 (4,167.86)
405.96 416.99 (11.03)
101. 21 154.25 (53.04)
1,142.48 260.08 882.40
268.23 565.11 (296.88)
201.66 128.40 73.26
48.017.29 51. 809.85 (3.792.56)
-72-
CITY OF SALINA
Salina, Kansas
Schedule 2 (Contd.)
WATER AND SEWAGE DEPARTMENT
OPERATING EXPENSES
January 1 to December 31, 1970
comparative figures for the preceding year)
i
(Wkth
I
Distribution Expenses
Supervision
Salaries
Meter maint~nance salaries
Meter mainttinance supplies
Vehicle and equipment expense
Tapping supplies
Maintenance - Distribution mains
Maintenance - Elevated tanks
Maintenance - Reservoirs
Maintenance - Hydrants
Miscellaneous materials and labor
Total Distribution Expenses
December 31.
1970 l2&.2.
$ 7,310.49
38,608.96
11,318.40
5,711.23
5,350.21
1,988.64
10,062.59
9,283.00
103.67
1,359.22
1.267.53
92.363.94
$ 6,642.66
28,843.70
10,659.15
4,197.99
4,412.52
4,466.89
3,849.40
22,566.72
100.02
556.25
260.64
86.555.94
Increase
or
(Decrease)
$ 667.83
9,765.26
659.25
1,513.24
937.69
(2,478.25)
6,213.19
(13,283.72)
3.65
802.97
1.006.89
5.808.00
Customers' Accounting and Collection
Expenses
Office sa1all'ies 45,159.74 44, 771. 63 388.ll
Servicemen ~nd meter reader s '
salaries 41,174.19 37,954.83 3,219.36
Servicemen and meter readers
supplies 670.48 421. 19 249.29
Collection stations 1,797.40 1,765.45 31. 95
Maintenance - Office and equipment 2,327.10 2,610.55 (283.45)
Office supplies 4,179.96 2,332.57 1,847.39
Vehicle expense 2,699.69 2,019.82 679.87
I
Postage 10.425.98 10.981. 59 (555.61)
Total Cu~tomers' Accounting
and Collection Expenses 108.434.54 102,857.63 5.576.91
Administrative and General Expenses
Supervision I 12,396.00 11,568.00 828.00
Salaries 5 , 13 6 . 00 4,840.86 295.14
.. Telephone e~pense 3,452.26 2,743.80 708.46
Office supp~ies 197.60 519.51 (321. 91)
Special eng:iJneering 794.71 1,403.20 ( 608.49)
Social SecuI1ity 16,252.32 14,646.09 1,606.23
Insurance 4,889.50 4,332.00 557.50
Sales tax 1,560.21 3,638.63 (2,078.42)
-73-
CITY OF SALINA
Salina, Kansas
Schedule 2 (Contd.)
WATER AND SEWAGE DEPARTMENT
OPERATING EXPENSES
January 1 to December 31, 1970
(With comparative figures for the preceding year)
Administrati~e and General Expenses
(Contd.)
Property taxes
Accounts charges off
Long and short cash
Employees' retirement
Accident insurance
Auditing e~pense
Contracting service
Organizational dues and
memberships
Office maintenance and utilities
Service performed - Other Depart-
ments
Car mileage and travel expenses
Total Administrative and
General Expenses
.
Sewage Treat~ent and Collection
I
Expenses
Supervisio~
Salaries .
Electric power
Gas serv ice'
Plant operating supplies
Maintenance - Equipment
Maintenance - Buildings and grounds
Maintenance - Pumping stations
Maintenance! - Sanitary sewers
Vehicle expense
Total Sewage Treatment and
Collection Expenses
Total Operating Expenses
December 31.
1970 llli
$ 30,000.00
286.24
31. 24
17,595.46
13,122.57
4,800.00
7,807.61
842.17
7,400.00
15,000.00
1.094.95
142.658.84
37,028.74
63,396.36
30,078.19
3,291.05
767.18
6,128.38
525.57
5,679.09
2,577.25
5.590.72
155.062.53
$782,348.25
$ 30,000.00
1,773.13
41. 97
15,980.90
13,133.89
4,800.00
1,694.38
958.34
2,800.00
15,000.00
567.46
130 .442.16
33, 771. 28
58,501. 99
27,554.49
2,755.61
575.86
4,363.92
1,402.16
4,277 .85
1,753.55
5.931.10
140.887.81
$710 ,347.41
Increa se
or
(Decrease)
$
(1,486.89)
(10.73)
1,614.56
(11.32)
6,113.23
(116.17)
4,600.00
527.49
12.216.68
3,257.46
4,894.37
2,523.70
535.44
191. 32
1,764.46
(876.59)
1,401. 24
823.70
040.38)
14.174.72
$ 72 .000 . 84
-74-
CITY OF SALINA
Salina, Kansas
WATER AND SEWAGE DEPARTMENT
ACCOUNTANTS' COMMENTS
December 31, 1970
-75-
CITI OF SALINA
Salina, Kansas
BRIEF HISTORY
The waterworks system was purchased by the City from private interests in
,
October, 19251, and has been operated as a municipal utility since January 1,
1926. The go~erning body of the City of Salina, by Ordinance No. 6544, passed
June 27, 1961l combined the waterworks system and sewage disposal system of
the City of S~lina into a combined Water and Sewage Department.
FINANCIAL POSITION
The financial position of the Water and Sewage Department at December 31, 1970,
and at December 31, 1969, is compared in the following summary:
Increase
December 31, or
Jssets 1970 1969 (Decrease)
- -
Current $ 248,464 $ 258,920 ($ 10,456)
Current ~iabilities 74,566 43,003 31,563
I
Working c~pital 173,898 215,917 (42,019)
Plant and property 9,044,061 8,943,693 100,368
Other assets 841,433 816,360 25,073
10,059,392 9,975,970 83,422
Fixed liabilities 2,595,000 2,715,000 ( 120,000)
Surplus 7.464,392 7.260,970 203.422
Distributfon of Surplus
Appropr.ated 841,433 816,360 25,073
unapprotriated 6,622,959 6,444,610 178,349
Total Surplus $ 7.464.392 $7.260.970 $203.422
ASSETS AND LIABILITIES
PETTI CASH, $1 ,i500. 00.
A petty cash Ifund in the amount of $1,500.00 is maintained in the Water
and Sewage Derartment as a change fund and to pay postage, freight, tem-
porary labor" and other emergency expenses, including the refund of meter
deposits to c~stomers. A bank account is maintained as a part of this
fund and all ~isbursements are made by check as required by K.S.A. 12-825a.
-76-
.
CASH IN BANKS, Water and Sewage Treasurer, $47,449.93.
Water and Sewage Treasurer Operating Account, $64,825.22
Cash co1leqted by the Water and Sewage ~epartment is remitted to the City
Treasurer ~or deposit. All cash received by the City of Salina, including
that received by the Water and Sewage Department, is deposited in one of
four bank ~ccounts maintained by the city. Segregation of cash into sep-
erate fund~ or accounts as provided for by the City of Salina Ordinance
No. 6454 isl accomplished by the issuance of checks payable to the various
accounts provided for in the ordinance. These funds and accounts are
maintained as seperate funds on the records of the city.
A comparison of the cash and investments shown by the records of the Water
and Sewage Department with the cash and investments as shown by the City
Clerk's recprds for the Water and Sewage Fund is as follows:
Cash as shown by Water and Sewage Department - Exhibit A, Page ~
I
Current Assets
Pettr cash
Watet and sewage treasurer
Water and sewage treasurer operating
account
Other Assets
Cash and investments held in reserve
accounts
$ 1,500.00
47,449.93
64.825.22
$113,775.15
841.432.93
,
ACCOUNTS RECEUVABLE, CONSUMERS, $50,055.47.
Cash s~own by City Clerk's records - Exhibit A, Page 2 $955.208.08
This amount !represents the total amount due from consumers at December 31,
1970, and iruc1udes billings to consumers for Sanitation Department services.
Tests were made of the addition of detail ledger balances and all detail
ledger totals were added to reconcile with the control account at December
31, 1970. Cpmsumers' individual balances were not verified by correspondence
or other con~irmation.
INVENTORIES, Oberating Stores, $69,833.95.
Mtter Parts, $14,799.73.
I
I
I
Copies of th~ inventory count sheets were tested for additions and exten-
sions, howev~r, we did not observe or test the physical count quantities,
and we did not verify the valuation of inventory items.
-77-
-
.
.
PLANT AND PROPERTY, $8,973,753.63.
Schedule 1 presents a detail comparison of the department's plant and
property at December 31, 1970, and December 31, 1969.
When the City of Salina combined its water and sewage systems in the year
1961, a va1fation of $900,000.00 was assigned to the sewage system, and all
prior depre iation recorded on the waterworks system was restored to the
Surplus acc unto The City of Salina has not recorded depreciation on its
plant and poperty since the water and sewage systems were combined.
OTHER ASSETS, 1$841,432.93.
The funds segregated on the records of the Water and Sewage Department for
the payment of current bond principal and interest, for the creation of
reserves to prevent default in payment of principal and interest, and nor
the creationl of depreciation and emergency reserves to provide for replace-
ments 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 ~e segregated by Ordinance No. 6546 is shown in Exhibit D. All
of the reser~e balances at the end of the year were in accordance with
ordinance requirements.
-78-
,.
The investments, consisting of U. S. Treasury Bills and Certificates of
Deposit, are carried on the records of the Water and Sewage Department at cost.
The custody r~ceipts for the U.S. Treasury Bills and the Certificates of
Deposit issuep by the First National Bank and Trust Company were examined.
CURRENT LIABILItIES, $74,565.80.
Accounts payable at December 31, 1970, represent the amounts owed to suppliers
and vendors bt the Water and Sewage Department. The accounts payable were
verified by aJ examination of the unpaid claim vouchers of the Water and
Sewage Depart~ent at December 31, 1970, and a review of vouchers paid after
that date.
The individuall meter deposit cards were added and reconciled to the control
account for Culstomers' meter deposits at December 31, 1970. Attention is
directed to thr. fact that the Water and Sewage Department does not credit
the individual meter deposit accounts with interest in the manner prescribed
by K.S.A. 12-8f2. Interest is paid at the time the deposit is refunded.
DUE TO SANITATION DEPARTMENT, $1,146.07.
The Water and Sewage Department acts as billing and collection agent for
the Sanitation Department. The amount due to the Sanitation Department
at December 31, 1970, represents the excess of collections transferred Over
sanitation bil1!ings at December 31, 1970.
......-
.
.
LONG-TERM LIABILITIES, $2,595,000.00.
Principal payment of $120,000.00 and interest payments of $96,574.00 were
made on the revenue bonds during the year. The balance of Combined Water
and Sewage System Revenue Bonds outstanding at December 31, 1970, was
$2,595,000.~0.
SURPLUS, $7,4~4)392.19.
The
and
the
surplus ~ccount is shown on
Unapprop~iated. The detail
year is shown on Exhibit B.
I
!
Exhibit A segregated between Appropriated
of changes in Unappropriated Surplus during
OPERATIONS
The Income Statement, Exhibit C, presents the results of operations of the
Water and Sewage Department for the period January 1 to December 31, 1970,
and for the year ended December 31. 1969.
The detail of ~he operating expenses for the year and a comparison with 1969
operating expedses is shown on Schedule 2.
.
The Water and Sewage Department has not recorded depreciation on its property
since the water, and sewage systems were combined. We recommend that a deter-
mination of thel values of the plant and property assets be made by a com-
petentengineer~ng firm in order to permit a realistic annual depreciation
amount to be co~puted and recorded on the records of the Water and Sewage
Department.
6
The Water and stwage Department paid $30,000.00
the year 1970 iq lieu of a franchise fee.
The number of c~stomers of
12,700 at Januar~ 1, 1970,
to the City of Salina during
MISCELLANEOUS
the Water and Sewage Department increased from
to 13,001 at December 31, 1970.
-79-
I