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Audit - 19711 C, L r THE CITY OF SALIVA Saline County, Kansas REPORT ON EXAMINATION December 31, 1.971 WOODS & DURHAM Certified Public Accountants Salina, Kansas 1 L 1 THE CITY OF SALINA Saline County, Kansas INDEX WATER AND SEWAGE FUND Schedule 16 Comparative Page . 46• -47 Schedule 17 Number Income Statement . . . . . . . . . . . . . . . . . . 48 Accountant's Report . . . . . . . . . . . . . . . . . . . . 1 Schedule 1 Comparison of Cash Balances with Encumbrances . . . . . . . . . . 2 Schedule 2 Classified Statement of Receipts, Disbursements, and Balances . 50 -52 Schedule 20 of Cash, Composition of Ending Cash Balance . . . . . . . . . . 3- 4 Schedule 3 Reconciliation - Cash Disbursements with Expenditures . . . . . . 5 Schedule 4 Comparison of Actual Revenue with Budget Estimates . . . . . . . 6- 9 Schedule 5 Detail Licenses, Fees and Permits - General Operating Fund . . . 10 Schedule 6 Comparison of Actual Expenditures with Budget Estimates . . . . . 1.1 -17 Schedule 7 Detail of General. Operating Fund Expenditures, by Department, Compared with Budget Estimates . . . . . . . . . . . . . . . . 18 -31 Schedule 8 Statement of Receipts, Expenditures, and Unencumbered Fund Balance - Non - Budgeted Funds . . . . . . . . . . . . . . . . . 32 -37 Schedule 9 Statement of Bonds of Indebtedness, Temporary Notes and No-Fund Warrants . . . . . . . . . . . . . . . . . . . . . . . '13-39 Schedule 10 Reconciliation of Fiscal Agency Balance . . . . . . . . . . . 40 Schedule 11 Insurance Coverage . . . . . . . . . . . . . . . . . . ... . . . 41 Schedule 12 Fidelity Bonds . . . . . . . . . . . . . . . . . . . . . . . . . 42 Schedule 13 Statement of Investments by Funds . . . . . . . . . . . . . . . . 43 Schedule 14 Comparison of Depository Security with Balances on Deposit . . . 44 Schedule 15 Municipal Court - Summary of Assessments, Disbursements, and Uncollected Case Balance . . . . . . . . . . . . . . . . . 45 WATER AND SEWAGE FUND Schedule 16 Comparative Balance Sheet . . . . . . . . . . . . . . . . . . . . 46• -47 Schedule 17 Comparative Income Statement . . . . . . . . . . . . . . . . . . 48 Schedule 18 Comparative Unappropriated Surplus . . . . . . . . . . . . . . . 49 Schedule 19 Comparative Operating Expenses Statement . . . . . . . . . . . . 50 -52 Schedule 20 Comparison of Reserve Balances with Ordinance Requirements . . . 53 Schedule 21 Comparative Plant and Property Statement . . . . . . . . . . . . 54 -55 WOODS & DURHAM -- —a r��6 in �'^lay �'�enlc 1 605 W. NORTH STREET P. O. BOX t324 SALiNA, KANSAS, 67401 The Mayor and The Board of City Commissioners The City of Salina Saline County, Kansas TELEPHONE - AREA 913, TAYLOR 5 -5494 June 9, 1972 We have examined the financial records of The City of Salina, Saline County, Kansas, for the year ended December 31, 1971. Our examination included all funds except The Firemen's Relief Association, The Municipal Band Board, The Saline County -City Building Authority, The Joint City- County Board of Health, and The Salina Airport Authority. Our examination was performed in accordance with the Minimum Standard Audit Program for Municipalities, and in accordance with generally accepted audit- ing standards and accordingly included such tests of the accounting records and such other auditing procedures as we considered necessary under the cir- cumstances. Included in this report, in a separate section, are statements showing the financial position and results of operation of the Water and Sewage Fund. Additional records are maintained in conformity with accounting methods gen- erally applicable to commercial utilities. Because the scope of our examin- ation did not include the verification of the assets of the Water and Sewage Fund, other than cash, we are unable to express an opinion on Schedules 16 through 21 of the special section of this report covering the Water and Sew- age Fund. During the period under review the Water and Sewage Fund committed funds in excess of those budgeted due to two major emergencies- -wind damage to Camp Phillips Water Tower causing funds of approximately $44,000.00 to be spent ' in excess of insurance proceeds and a water line break in the River Channel Cut -off causing an expenditure of approximately $16,000.00. WOODS Certified Public Accountant, Licensed Municipal Public Accountant, in charge ' of and actively engaged on this audit. In our opinion, subject to the above comments covering those Schedules 16 ' through 21 of the Water and Sewage Fund, the accompanying schedules present fairly the cash position of The City of Salina, Kansas, at December 31, 1971, and the in conformity financial transactions for the year with accounting practices January 1 to December 31, 1971, generally followed by municipalities applied on a basis consistent with that of the preceding year. WOODS Certified Public Accountant, Licensed Municipal Public Accountant, in charge ' of and actively engaged on this audit. rr r rr rr r r r� r rr �r r r �r r re rr r rr r THE CITY OF SALINA Saline County, Kansas COMPARISON OF CASH BALANCES WITH ENCUMBRANCES Schedule Fund BUDGETED FUNDS General Operating Noxious Weed Firemen's Pension Policemen's Pension Tree Maintenance Bond and Interest General and Special Improvement Flood Works and Levee Social Security Employees' Retirement Sanitation Parking Meter Special Gasoline Tax Golf Course Water and Sewage Construction - Street Resurfacing NON - BUDGETED FUNDS Construction Clearing Accounts Central Garage Cemetery Endowment Civil Defense Mausoleum Trust Mausoleum Endowment Street Machinery Cultural Arts Airport Ambulance Communitv Renewal Program Special Reserve TOTALS r.: Unencumbered Fund Balance 1 -1 -71 $ 134,074.02 1,508.69 16,905.88 10,276.18 1,366.48 99,112.24 681.40 3,393.12 12,137.87 15,166.93 81,770.93 89,326.99 3,023.88 4,131.98 910,675.35 46,263.99 December 31, 1971 Add Receipts $2,184,554.97 5,009.55 65,020.01 41,604.12 10,161.31 1,261,438.94 19,960.11 131,176.22 103,899.00 210,540.45 88,458.64 290,854.69 55,333.02 1,342,811.66 1971 Deduct Expenditures $2,196,647.42 6,182.99 51,880.97 28,338.36 7,136.88 1,205,650.04 681.40 22,797.10 134,896.20 111,820.80 202,320.03 88,263.70 280,277.90 55,317.'29 1,419,581.17 Unencumbered Add Fund Balance Encumbrances 12 -31 -71 12 -31 -71 $ 121,981.57 335.25 30,044.92 23,541.94 4,390.91 154,901.14 556.13 8,417.89 7,245.13 89,991.35 89,521.03 13,600.67 4,147.71 833,905.84 46,263.99 $51,708.32 345.95 1,137.60 21,096.31 Cash Balance 12 -31 -71 $ 173,689.39 335.25 30,044.92 23,541. q4 4,390.91 154,901.14 556.13 8,41.7.89 7,245.il 89,991.35 80,867.<38 14,738.27 4,147.71 855,002.15 46,263.99 323,756.01 316,277.27 330,017.25 310,016.03 - 310,016.03 13,752.31 42,218.24 37,881.92 18,088.63 - 18,088.63 38,389.86 164,526.22 157,632.51 45,283.57 23.50 45,307.07 21,562.54 100.00 - 21,662.54 - 21,662.54 6,354.94 29,009.97 29,290.39 6,074.52 - 6,074.52 16,775.17 - - 16,775.17 - 16,775.17 23,456.48 871.95 - 24,328.43 - 24,328.43 5,761.11 39,775.73 34,899.95 10,636.89 - 10,636.89 9,162.25 175.00 - 9,337.25 - 9,337.25 33,000.00 175000600 - 502000.00 - 50,000.00 X1,921,786.60 $6,420,777.07 X401,514.27 $1,941,049.40 $74,311.68 $2,015,361.08 [-7 J II THE CITY OF SALINA Saline County, Kansas CLASSIFIED STATEMENT OF RECEIPTS, DISBURSEMENTS, AND BALANCES OF CASH, COMPOSITION OF ENDING CASH BALANCE January 1 to December 31, 1971 Fund BUDGETED FUNDS General Operating Noxious Weed Firemen's Pension Policemen's Pension Tree Maintenance Bond and Interest General and Special Improvement Flood Works and Levee Social Security Employees' Retirement Sanitation Parking Meter Special Gasoline Tax Golf Course Water and Sewage Construction - Street Resurfacing NON- BUDGETED FUNDS Construction Clearing Accounts Central Garage Cemetery Endowment Civil Defense Mausoleum Endowment Street Machinery Ambulance Community Renewal Program Special Reserve TOTAL FUNDS Cash and 1971 Investments Cash Cash 1 -1 -71 Receipts Disbursements Schedule 2 Cash and Investments 12 -31 -71 $ 229,237.44 $2,184,554.97 $2,240,102.52 $ 173,689.89 1,508.69 5,009.55 6,182.99 335.25 16,905.88 65,020.01 51,880.97 30,044.92 10,276.18 41,604.12 28,338.36 23,541.94 1,366.48 10,161.31 7,136.88 4,390.91 99,112.24 1,261,438.94 1,205,650.04 154,901.14 681.40 - 681.40 3,393.12 19,960.11 22,797.10 556.13 12,137.87 131,176.22 134,896.20 8,417.89 15,166.93 103,899.00 111,820.80 7,245.13 81,770.93 210,540.45 202,320.03 89,991.35 89,346.99 88,458.64 87,937.75 89,867.88 7,316.92 290,854.69 283,433.34 14,738.27 4,158.39 55,333.02 55,343.70 4,147.71 955,208.08 1,342.811.66 1,443,017.59 855,002.15 46,263.99 - - 46,263.99 323,756.01 316,277.27 330,017.25 310,016.03 13,752.31 42,218.24 37,881.92 18,088.63 45,342.72 164,526.22 164,561.87 45,307.07 21,562.54 100.00 - 21,662.54 6,384.64 29,009.97 29,320.09 6,074.52 16,775.17 - - 16,775.17 23,456.48 871.95 - 24,328.43 9,328.16 39,775.73 38,467.00 10,636.89 9,162.25 175.00 33,000.00 17,000.00 9,337.25 50,000.00 $2,076,371.81 6 420 777.07 $6,481,787.80 $2,015,361.08 THE CITY OF SALINA Saline County, Kansas CLASSIFIED STATEMENT OF RECEIPTS, DISBURSEMENTS, AND BALANCES OF CASH, COMPOSITION OF ENDING CASH BALANCE January 1 to December 31, 1971 Per Deposit Outstanding Bank in Transit Checks COMPOSITION OF CASH BALANCE Planters State Bank $573,908.49 $ First State Bank and Trust Co. 118,220.82 First National Bank and Trust Co. 235,402.88 National Bank of America 283,888.59 Petty Cash Cash on Hand Investments TOTAL Schedule 2 (Cont'd.) Reconciled $105,734.70 $ 468,173.79 118,220.82 235,402.88 283,888.59 1,500.00 908,175.00 Sy23015, 361.08 rm 5. THE CIT`i OF SALINA Saline County, Kansas RECONCILIATION - CASH DISBURSEMENTS WITH EXPENDITURES Schedule 3 January 1 to December 31, 1971 Cash Disbursements Outstanding Claims Expenditures Fund Schedule 2 12 -31 -71 12 -31 -70 Schedule 1 BUDGETED FUNDS General Operating $2,240,102.52 $51,708.32 $ 95,163.42 $2,196,647.42 Noxious Weed 6,182.99 - - 6,182.99 Firemen's Pension 51,880.97 - - 51,880.97 Policemen's Pension 28,338.36 - - 28,338.36 Tree Maintenance 7,136.88 - - 7,136.88 Bond and Interest 1,205,650.04 - - 1,205,650.04 General and Special Improvement 681.40 - - 681.40 Flood Works and Levee 22,797.10 - - 22,797.10 Social Security 134,896.20 - - 134,896.20 Employees' Retirement 111,820.80 - - 111,820.80 Sanitation 202,320.03 - - 202,320.03 Parking Meter 87,937.75 345.95 20.00 88,263.70 Special Gasoline Tax 283,433.34 1,137.60 4,293.04 280,277.90 Golf Course 55,343.70 - 26.41 55,317.29 Water and Sewage 1,443.017.59 21,096.31 44,532.73 1,419,581.17 Construction - Street Resurfacing - - - - NON- BUDGETED FUNDS Construction 330,017.25 - - 330,017.25 Clearing Accounts 37,881.92 - - 37,881,92 Central Garage 164,561.87 23.50 6,952.86 157,632.51 Cemetery Endowment - - - - Civil Defense 29,320.09 - 29.70 29,290.39 Mausoleum Trust - - - - Mausoleum Endowment - - - _ Street Machinery - - - - Cultural Arts - - - _ Airport - - - - Ambulance 38,467.00 - 3,567.05 34,899.95 Community Renewal Program - - - - Special Reserve TOTAL FUNDS $6,481,787.80 74,311.68 $154,585.21 $6,401,514.27 5. �1 0 I] THE CITY OF SALINA Saline County, Kansas COMPARISON OF ACTUAL REVENUE WITH BUDGET ESTIMATES January 1 to December 31, 1971 GENERAL OPERATING FUND Current tangible taxes Current tangible taxes - Airport industrial Current intangible taxes Delinquent tangible taxes Delinquent intangible taxes State cigarette tax State liquor enforcement tax State sales tax State highway maintenance Licenses, fees and permits Municipal courts - Fines Franchise taxes Office space rental Auditorium rentals Concessions - Oakdale Park Concessions - Swimming Pool Concessions - Lakewood Park Memorial Park Stadium Interest from investments Engineering fees Impounding fees Removal and burial fees Grave marker permits Title transfer fees Admissions - Swimming Pools Administrative services - Other departments Fire protection outside city limits Fire protection outside city limits - Schilling Manor Street cut repairs Concrete sawing Upkeep services Weed cutting services Plats and rezoning fees Sale of commodities Sale of ordinance books Sale of salvage Sale of lots Miscellaneous sales and service Miscellaneous services - County Actual Budget grhariiila & Actual (Over) Under Budget $1,118,212.25 $1,138,577.51 $ 20,365.26 5,903.04 10,230.00 4,321.96 59,350.53 55,000.00 (4,350.53) 15,048.70 20,000.00 4,951.30 402.45 1,000.00 597.55 66,883.21 60,000.00 (6,883.21) 16,656.93 14,500.00 (2,156.93) 58,706.86 58,870.70 163.84 14,241.48 12,000.00 (2,241.43) 67,554.45 57,620.00 (9,934.45) 1.43,854.05 140,000.00 (3,854.05) 233,982.90 215,000.00 (18,982.90) 360.00 360.00 - 4,200.00 2,500.00 (1,700.00) 35.11 50.00 14.89 217.24 300.00 82.76 2,580.00 3,500.00 920.00 60.00 100.00 40.00 10,452.92 15,000.00 4,547.08 30,000.00 40,000.00 10,000.00 3,778.90 3,500.00 (273.90) 5,540.00 6, 000.00 460.00 101.00 100.00 (1.00) 20.00 20.00 - 13,422.14 18,000.00 4,577.86 23,643.26 23,000.00 (643.26) 16,705.23 8,600.00 (8,105.23) 52,700.00 52,200.00 (500.00) 3,289.91 4,000.00 710.09 543.50 500.00 (43.50) 3.00 20.00 17.00 5,104.27 3,500.00 (1,604.27) 740.00 1,500.00 760.00 3,241.35 3,000.00 (241.35) 340.90 300.00 (40.90) 397.19 200.00 (197.19) 2,180.00 1,000.00 (1,180.00) 270.50 2,500.00 2,229.50 8,760.00 11,000.00 2,240.00 THE CITY OF SALINA Saline County, Kansas COMPARISON OF ACTUAL REVENUE WITH BUDGET ESTIMATES January 1 to December 31, 1971 GENERAL OPERATII�:; FUND (Cont'd.) Sale of real estate Public address system Reimbursement of expenditures Rewards Transfer from Special Gasoline Tax Fund Concessions - Lakewood Park boat rentals Surplus from discontinued funds Adjustments prior years encumbrances NOXIOUS WEED FUND Current tangible tax Delinquent tax Sales tax FIREMEN'S PENSION FUND Current tangible tax Delinquent tax Sales tax Contribution by employees Membership and dues fees POLICEMEN'S PENSION FUND Current tangible tax Delinquent tax Sales tax Contribution by employees Membership and dues fees TREE MAINTENANCE FUND Current tangible tax Delinquent tax Sales tax Schedule 4 (Cont'd.) Actual (Over) Under Actual Budget Budget $ 52,000.00 $ 1,000.00 $(51,000.00) 470.00 400.00 (70.00) 10,460.79 8,000.00 (2,460.79) 12.00 200.00 188.00 130,460.00 130,457.80 (2.20) 910.00 - (910.00) 681.40 - (681.40) 72.51 - (72.51) $2,3:.L-4,55-54-997 $2,123,606.01 $(60,948.96) 4,597.15 $ 4,689.31 $ 92.16 84.35 60.00 (24.35) 328.05 331.74 3.69 S� 5,009.55 $ 5,081.05 $ 71.50 $ 48,279.29 $ 49,171.26 $ 891.97 566.24 100.00 (466.24) 2,202.78 2,227.36 24.58 13,951.70 14,029.98 78.28 20.00 - (20.00) $ 65,020.011 65,528.60 $ 508.59 $ 27,677.69 $ 28,172.29 248.43 100.00 966.96 977.78 12,706.04 12,741.91 5.00 - $ 41,604.12 41,991.98 $ 494.60 (148.43) 10.82 35.87 (5.00) $ 387.86 $ 9,603.55 $ 9,776.80 $ 173.25 114.01 40.00 (74.01) 443.75 448.68 4.93 $ 10,161.31 $ 10,265.48 $ 104.17 7. THE CITY OF SALINA Saline County, Kansas _COMPARISON OF ACTUAL REVENUE WITH BUDGET ESTIMATES January 1 to December 31, 1971 BOND AND INTEREST FUND 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 Fund Accrued interest on bonds sold GENERAL AND SPECIAL IMPROVEMENT FUND Delinquent taxes FLOOD WORKS AND LEVEE FUND Current tangible tax Delinquent tax Sales tax Miscellaneous SOCIAL SECURITY FUND Current tangible tax Delinquent tax Sales tax Contribution by employer and employees EMPLOYEES' RETIREMENT FUND Current tangible tax Delinquent tax Sales tax Contribution by employees and employers Actual $ 669,753.23 9,998.00 427,188.79 38,189.86 19,617.55 9,917.21 47,600.00 27,027.00 12,000.00 147.30 $1,261,438.94 Budget $ 682,096.76 7,000.00 426,894.70 20,000.00 12,000.00 2,000.00 47,600.00 27,027.00 $1,224,618.ti6 Schedule 4 (Cont'd.) Actual (Over) Under Budget $ 12,343.53 (2,998.00) (294.09) (18,189.86) (7,617.55) (7,917.21) (12,000.00) (147.30) (36,820.48) $ 18,447.04 271.01 1,054.06 188.00 S 19,960.11 $ 31,750.61 515.36 2,004.49 96,905.76 $ 131,176.22 $ 30,675.59 363.79 1,415.85 71,443.77 103,899.00 $ 18,792.80 200.00 1,065.66 400,00 $ 345.76 (71.01) 11.60 $ 20,458.46 $ 498.35 $ 32,353.97 150.00 2,026.86 81,865.61 $ 116,396.44 $ 31,230.64 75.00 1,431.65 63.418.81 96 156.10 $ 603.36 (365.36) 22.37 (15,040.1.5) $(14,779.78) $ 555.05 (288.79) 15.80 (8,024.96) 7 742.90) 7 THE CITY OF SALINA Saline County, Kansas COMPARISON OF ACTUAL REVENUE WITH BUDGET ESTIMATES January 1 to December 31, 1971 Actual Budget SANITATION FUND Service fees $ 209,000.00 $ 200,000.00 Interest from investments 1,485.52 1,350.00 Miscellaneous sales and services 54.93 PARKING METER FUND Parking meter revenue Parking meter permits Interest from investments Reimbursement of expenditures SPECIAL GASOLINE TAX FUND Special gasoline tax GOLF COURSE FUND Transfer from Golf Course Construction Fund Green fees and memberships Cart storage Concessions Cart rental Golf cart users fee Golf club storage Oil well lease WATER AND SEWAGE FUND 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 $ 210,540.45 $ 201,350.00 $ 78,065.00 9,710.00 613.64 70.00 $ 88,458.64 $ 84,000.00 8,700.00 200.00 $ 92,900.00 Schedule 4 (Cont'd.) Actual (Over) Under Budget $ (9,000.00) (135.52) (54.93) $ (9,190.45) $ 5,935.00 (1,010.00) (413.64) (70.00) S 4,441.36 $ 290,854.69 $ 280,123.00 � 10 731.69j $ 16,069.31 33,425.99 203.94 3,890.48 221.00 46.37 1,475.93 $ 55, 333.02 $ 651,739.39 372,516.99 13,684.33 11,607.85 3,124.26 209,433.21 51,763.68 28,941.95 .1,342,811.66 72,500.00 700.00 1,500.00 74 700.00 $ 625,000.00 360,000.00 10,000.00 6,000.00 3,060.00 200,000.00 80,000.00 $1,284,060.00 $(16,069.31) 39,074.01 496.06 1,500.00 (3,890.48) (221.00) (46.37) (1,475.93) 192366.98 $(26,739.39) (12,516.99) (3,684.33) (5,607.85) (64.26) (9,433.21) 80,000.00 (51,763.68) (28,941.95) (58,751.66) THE CITY OF SALINA Saline County, Kansas COMPARISON OF ACTUAL REVENUE WITH BUDGET ESTIMATES DETAIL LICENSES. FEES AND PERMITS - GENERAL OPERATING FUND Schedule 5 January 1 to December 31, 1971 LICENSES, FEES AND PERMITS Cereal malt beverage Retail liquor licenses Wholesale liquor licenses Amusement device - Pinball, etc. Entertainment licenses Dances - Public Music machine licenses Miniature pool table and shuffleboard Pool hall and bowling alley Skating rink licenses Theatre and opera house Auctioneer and auction sales Billboard advertising Concrete construction Electrician licenses Gas fitters licenses Tree triimning and spraying Junk dealers, auto and parts Pawnbrokers Plumbers licenses Taxicab licenses Taxicab drivers licenses Street advertising Elevator contractor licenses Mobile home court licenses Vendor, peddler and itinerant Refuse haulers licenses Building and inspection fees House moving permits Food and milk permits Bail bondsman licenses Merchant police licenses Dog licenses Private club licenses Truck and transfer license ' TOTALS Actual (Over) Under Actual Budget BudLet $ 9,000.00 $ 8,000.00 $(1,000.00) 8,400.00 8,700.00 300.00 2,500.00 2,500.00 - 755.00 750.00 (5.00) 410.00 410.00 - 300.00 200.00 (100.00) 1,111.50 920.00 (191.50) 2,250.00 1,600.00 (650.00) 570.00 630.00 60.00 50.00 50.00 - 400.00 300.00 (100.00) 350.00 400.00 50.00 375.00 205.00 (170.00) 360.00 250.00 (110.00) 1,082.00 750.00 (332.00) 413.50 275.00 (138.50) 251.00 250.00 (1.00) 750.00 625.00 (125.00) 410.00 300.00 (110.00) 1,328.80 875.00 (453.80) 495.00 425.00 (70.00) 257.50 100.00 (157.50) 129.00 50.00 (79.00) 150.00 100.00 (50,00) 1,442.20 1,500.00 57.80 80.00 125.00 45.00 1,001.00 1,000.00 (1.00) 28,791.45 22,000.00 (6,791.45) 428.00 2,000.00 1,572.00 1,282.50 1,200.00 (82.50) 40.00 30.00 (10.00) 125.00 200.00 75.00 1,751.00 900.00 (851.00) 500.00 - (500.00) 15.00 - (15.00) 67,554.45 $57,620.00 $(9,934.45) 10. �II THE CITY OF SALINA Saline County, Kansas COMPARISON OF ACTUAL EXPENDITURES WITH BUDGET ESTIMATES January 1 to December 31, 1971 GENERAL OPERATING FUND City Commission City Manager City Clerk City Attorney Municipal Court City Building City Engineer Fire Department Inspection Park Police Street Waste Disposal Street Lighting Traffic Control Swimming Pools Administration and Planning Insurance and Contingencies Band Cemetery General Improvement Memorial Hall Public Health Industrial Development NOXIOUS WEED FUND Personal Services Salaries - Regular employees Contractual Services ' Repairs - Machinery and equipment Repairs - Tires and tubes Material and Supplies Chemical, drugs, etc. ' Motor vehicle - Fuel and lubricants Machinery and equipment parts Motor vehicle - Tires and tubes l� Actual $ 29,388.32 27,923.21 85,757.10 19,620.40 17,674.74 37,899.71 77,849.96 531,281.18 42,566.39 109,673.90 598,702.53 216,343.41 40,270.88 80,824.28 38,229.88 18,442.53 47,826.45 60,634.93 10,000.00 21,287.98 17,247.09 11,492.26 37,850.00 17,860.29 $22196,647.42 Budget $ 34,270.00 27,010.00 88,715.00 19,750.00 17,590.00 42,720.00 75,490.00 575,655.00 47,685.00 97,335.00 576,020.00 227,605.00 34,120.00 82,500.00 31,175.00 17,560.00 55,960.00 70,170.00 10,000.00 21,110.00 25,555.00 9,060.00 37,850.00 20,000.00 $2,244,905.00 Schedule 6 Actual (Over) Under Budget $ 4,881.68 (913.21) 2,957.90 129.60 (84.74) 4,820.29 (2,359.96) 44,373.82 5,118.61 (12,338.90) (22,682.53) 11,261.59 (6,150.88) 1,675.72 (7,054.88) (882.53) 8,133.55 9,535.07 (177.98) 8,307.91 (2,432.26) 2,139.71 $ 48257.58 $ 3,734.00 $ 4,000.00 $ 266.00 1,187.83 69.75 724.00 401.20 1.08 65.13 $ 6,182.99 1,000.00 100.00 500.00 400.00 300.00 200.00 6,500.00 (187.83) 30.25 (224.00) (1.20) 298.92 134.87 $ 317.01 1 1.1. THE CITY OF SALINA Saline County, Kansas COMPARISON OF ACTUAL EXPENDITURES WITH BUDGET ESTIMATES January 1 to December 31, 1971 FIREMEN'S PENSION FUND Sundry Expenditures Pensions paid Refunds Reserve POLICEMEN'S PENSION FUND Sundry Expenditures Pensions paid Refunds Reserve TREE MAINTENANCE FUND Personal Services Salaries - Regular employees Salaries - Part -time employees Contractual Services Insurance - Equipment Repair - Machinery and equipment Materials and Supplies Chemicals Motor vehicle - Fuel and lubricants BOND AND INTEREST FUND General Bond Principal General Bond Interest Curb, Gutter and Paving Bond Principal City share Property owner shares Interest City share Property owner shares Sewer Bonds Principal City share Property owner share Schedule 6 (Cont'd.) Actual (Over) Under Actual Budget Budget $ 48,382.00 $ 52,580.00 $ 4,198.00 3,498.97 1,500.00 (1,998.97) 25,000.00 25,000.00 $ 51,880.97 $ 79,080.00 27,199.03 $ 26,742.00 $ 26,750.00 $ 8.00 1,596.36 2,000.00 403.64 - 25,000,00 25,000.00 $ 28,338.36 _53,750.00 252411.64 $ 4,893.00 $ 5,000.00 $ 107.00 1,971.75 5,000.00 3,028.25 19.00 45.00 26.00 227.98 500.00 272.02 2.98 100.00 97.02 22.17 100.00 77.83 7136.88 $ ,102745.00 $ 3,608.12 $ 225,385.17 $ 225,385.17 $ 103,059.41 103,058.31 200,376.49 469,918.86 55,702.93 118,334.78 5,597.10 24,402.90 202,126.49 468,168.86 55,403.12 111,947.52 5,597.10 24,402.90 (1.10) 1,750.00 (1,750.00) (299.81) (6,387.26) 12. THE CITY OF SALINA Saline County, Kansas COMPARISON OF ACTUAL EXPENDITURES WITH BUDGET ESTIMATES January 1 to December 31, 1971 BOND AND INTEREST FUND (Cont'd.) Sewer Bonds (Cont'd.) Interest City share Property owner share Fiscal Agency commission and postage Interest on bonds to be issued Refunds GENERAL AND SPECIAL IMPROVEMENT FUND Transfer to General Operating Fund FLOOD WORKS AND LEVEE FUND Personal Services Salaries - Regular employees Contractual Services Insurance - Motor vehicles Repair - Machinery and equipment Repair - Tires and tubes Other professional services Other contractual services Materials and Supplies Expendable tools Chemical, drugs, etc. Motor vehicle - Fuel and lubricants Motor vehicle - License tags Other operating supplies Cement and cement products Motor vehicle - Tires and tubes Paint and painting supplies Sand, gravel, rock and chat SOCIAL SECURITY FUND Sundry Expenditures Deductions remitted Refunds Reimbursed Expense Schedule 6 (Cont'd,) Actual (Over) Under Actual Budget Budget $ 292.29 $ 292.29 $ - 1,347.70 14347.70 - 1,196,53 1,600.54 404.01 - 30,000.00 30,000.00 35.88 - (35.88) $1,205,650.04 $1,229,330.00 $ 23,679.96 681.40 $ - $ (681,40) $ 19,468.17 $ 19,340.00 $ (128.17) 271.00 250.00 (21.00) 1,640,18 13,600.00 (40.18) 50.62 100.00 49.38 - 100.00 100,00 149.58 100.00 (49.58) - 20.00 20.00 - 300.00 300.00 878.63 710.00 (168.63) 8.00 10.00 2.00 61.30 100.00 38.70 81,00 200,00 119.00 99.18 100.00 .82 35.92 50.00 14.08 53.52 100.00 46.48 $ 22,797.10 $ 23,080.00 $ 282.90 $ 134.896,20 $ 122,000.00 $(12,896.20) 15,040.15 15,040.15 x-L34_,896. 20 S 137,040.15 S 2,143,95 13. THE CITY OF SALINA ' Saline County, Kansas COMPARISON OF ACTUAL EXPENDITURES WITH BUDGET ESTIMATES Schedule 6 ' January 1 to December 31, 1971 (Cont'd.) Actual ' (Over) Under Actual Budget Budget EMPLOYEES' RETIR -MENT FUND Sundry Expenditures Employees' retirement remitted to ' state $ 111,820.80 $ 106,000.00 $ (5,820.80) Refunds Reimbursed Expense -� 81024.96 8,024.96 X111,820.80 $ 114,024.96 2,204.16 SANITATION FUND Personal Services Salaries Regular employees $ 143,588.56 $ 142,680.00 $ (908.6) Salaries - Part -time employees 4,945.50 5,525.00 579.50 Contractual Services ' Telephone and telegraph 386.99 400.00 13.01 Traveling expenses - 100.00 100.00 Printing office forms 625.70 700.00 74.30 ' Insurance - Motor vehicles 659.00 600.00 (59.00) Insurance - Social security 7,392.14 7,600.00 207.86 Employees' retirement Group insurance 6,618.74 2,850.24 6,000.00 2,850.00 (618.74) (.24) Water service 176.62 200.00 23.38 Repair - Machinery and equipment 6,897.98 6,500.00 (397.98) ' Repair - Tires and tubes 891.67 800.00 (91.67) Radio maintenance 536.90 485.00 (51.90) Laundry and towel service 3,071.10 34100.00 28.90 Medical services 51.00 150.00 99.00 Billing and administration charges 6,248.52 6,120.00 (128.52) Workman's compensation 3,017.90 4,500.00 1,482.10 ' Material and Supplies Expendable tools 376.87 800.00 423.13 Office supplies 94.17 140.00 45.83 Books and periodicals 60.85 75.00 14.15 ' Motor vehicle - Fuel and lubricants 6,126.48 6,650.00 523.52 Motor vehicle - License tags 476.54 25.00 (451.54) Other operating supplies 648.19 300.00 (348.19) Lumber and lumber products 3.03 25.00 21.97 ' Motor vehicle - Tires and tubes 280.24 700.00 419.76 Paint and painting supplies - 50.00 50.00 ' Capital Outlay Trucks 6,295.10 53300.00 (995.10) 202 320.03 $ 202,375.00 S 54.97 _ ' 14. THE CITY OF SALINA Saline County, Kansas COMPARISON OF ACTUAL EXPENDITURES WITH BUDGET ESTIMATES January 1 to December 31, 1971. PARKING METER FUND Personal Services Salaries - Regular employees Contractual Services Printing office forms Insurance - Motor vehicles Repairs - Machinery and equipment Repairs - Tires and tubes Other contractual services Materials and Supplies Expendable tools Office supplies Motor vehicle - Fuel and lubricants Motor vehicle - Tires and tubes Wearing apparel Other operating supplies Parking meter parts Capital Outlay Equipment Traffic scooters Parking meters Bond and Interest Fund - Transfer - Off street parking issue SPECIAL GASOLINE TAX FUND Personal Services Salaries - Regular employees Salaries - Part -time employees Contractual Services Other contractual services Material and Supplies Signs Asphalt and road oil Cement and cement products Metal and metal products Paint and painting materials Sundry Expenditures Transfer to General Operating Fund Transfer to Special Reserve Fund Capital Outlay Traffic control equipment Actual $ 25,446.06 249.50 64.00 145.34 14.15 7,404.17 181.80 44.24 408.33 131.36 199.95 6,374.80 47,600.00 88 263.70 Budget Schedule 6 (Cont'd.) Actual (Over) Under Budget $ 31,195.00 $ 5,748.94 310.00 60.00 225.00 10.00 9,725.00 25.00 50.00 175.00 75.00 400.00 125.00 300.00 375.00 2,500.00 3,005.00 47,600.00 $ 96,155.00 $ 13,471.216 $ 13,260.00 - 3,600.00 103,058.31 3,887.52 2,090.60 4,916.55 2,752.12 130,460.00 17,000.00 2,641.52 $ 280,277.90 100,274.47 3,000.00 1, 000.00 6,000.00 500.00 3,000.00 130,457.80 20,000.00 1,500.00 $282,592.27 60.50 (4.00) 79.66 (4.15) 2,320.83 25.00 50.00 (6.80) 30.76 (8,33) (6.36) 100.05 375.00 2,500.00 (3,369.80) $ 7,891.30 $ (211.28) 3,600.00 (2,733.84) (887.52) (1,090.60) 1,083.45 500.00 247.88 (2.20) 3,000.00 (1,141.52) 6 4 01/. O'7 15 1 THE CITY OF SALINA Saline County, Kansas COMPARISON OF ACTUAL EXPENDITURES WITH BUDGET ESTIMATES January 1 to December 31, 1971 GOLF COURSE FUND Personal Services Salaries - Regular employees Salaries - Part -time employees Contractual Services Telephone and telegraph Traveling expenses Printing office forms Insurance - Motor vehicles Gas service Light and power service Water. service Repair - Machinery and equipment Repair - Tires and tubes Laundry and towel service Other contractual services Materials and Supplies Expendable tools Books and periodicals Chemical, drugs, etc. Motor vehicles - Fuel and lubricants Motor vehicles - Tires and tubes Seeds, plants, trees and lawn supplies Other operating supplies Electrical and lighting parts Sand, gravel, rock and chat Sundry Expenditures Sales tax remitted Organizational dues Capital Outlay Park equipment, mowers and miscellaneous equipment Payment to Bond and Interest Fund Actual $ 17,043.39 $ 5,742.00 209.78 20.70 358.78 305.00 709.75 1,890.84 8,737.86 2,920.12 58.97 6.03 1,418.09 Jim 941.53 26.80 961.46 499.90 179.19 1,211.62 Budget 25,925.00 8,500.00 200.00 50.00 100.00 1,000.00 1,000.00 3,200.00 700.00 50.00 1,070.00 300.00 50.00 2,000.00 1,200.00 100.00 2,000.00 400.00 400.00 400.00 2,220.00 50.00 Schedule 6 (Cont'd.) Actual (Over) Under Budget $ 8,881.61 2,758.00 (9.78) 29.30 (358.78) (205.00) 290.25 (890.84) (5,537.86) (2,220.12) (8.97) (6.03) (348.09) 230.52 44.00 2,000.00 258.47 73.20 1,038.54 (99.90) 220.81 400.00 1,008.38 50.00 - 3,500.00 3,500.00 12,000.00 11,945.00 (55.00) $ 55,317.29 $ 66,360.00 L 111042.71 1 16. THE CITY OF SALINA Saline County, Kansas COMPARISON OF ACTUAL EXPENDITURES WITH BUDGET ESTIMATES January 1 to December 31, 1971 Actual Budget WATER AND SEWAGE FUND Water supply expenses $ 9,702.80 $ 15,900.00 Softening and treatment expenses 201,504.52 203,900.00 Pumping expenses 50,794.10 53,475.00 Distribution expense 84,171.57 106,485.00 Customer accounting and collections 114,801.61 126,015.00 Administrative and general expenses 147,250.74 150,600.00 Sewage treatment expenses 160,920.72 175,285.00 Cash remitted to Sanitation Fund 209,000.00 200,000.00 Capital improvements 199,554.27 90,000.00 Transfer to Bond and Interest Reserve 212,668.98 212,395.00 Refunds and miscellaneous 29,211.86 - $1,419,581.17 $1,334,055.00 Authorized Budget Credit Refunds 5,023.88 Meter deposits 17 650.00 Sales tax 16,444.11 Reimbursed expense 10,681.53 $1,419,581.17 $1,383,854.52 Schedule 6 (Cont'd.) Actual (Over) Under Budget $ 6,197.20 2,395.48 2,680.90 22,313.43 11,213.39 3,349.26 14,364.28 (9,000.00) (109,554.27) (273.98) (29,211.86) $(85,526.17) 5,023.88 17,650.00 16,444.11 10,681.53 $ (35,726.65) 17. THE CITY OF SALINA Saline County, Kansas DETAIL OF GENERAL OPERATING FUND EXPENDITURES BY DEPARTMENT, COMPARED WITH BUDGET ESTIMATES January 1 to December 31, 1971 Actual Budget Actual (Over) Under Budget CITY COMMISSION Personal Services Salaries $ 500.00 $ 500.00 $ - Contractual Services Traveling expenses 4,166.42 5,000.00 833.58 Contributions 15,685.00 14,670.00 (1,015.00) Legal advertising 3,994.06 4,500.00 505.94 Other contractual services 822.40 4,000.00 3,177.60 Revision of ordinances 1,349.74 2,000.00 650.26 Insurance - Surety bonds 354.00 300.00 (54.00) Sundry Expenditures Organizational dues 22516.70 3,300.00 783.30 $ 29,388.32 $ 34,270.00 4,881.68 CITY MANAGER Personal Services Salaries - Regular payroll $ 19,172.21 $ 17,500.00 $ (1,672.21) Salaries - Part -time payroll 5,448.00 6,250.00 802.00 Contractual Services Telephone and telegraph 839.22 1,000.00 160.78 Traveling expenses 785.73 750.00 (35.73) Postage 105.70 100.00 (5.70) Insurance - Motor vehicle 76.00 70.00 (6.00) Insurance - Surety bonds 18.00 20.00 2.00 Repair - Furniture and office equipment 51.50 50.00 (1.50) Repair - Motor vehicle 317.45 250.00 (67.45) Repair - Motor vehicles - Tires 18.00 10.00 (8.00) Materials and Supplies Office supplies 286.51 250.00 (36.51) Books and periodicals 381.15 200.00 (181.15) Motor vehicle - Fuel and lubricants 162.14 200.00 37.86 Motor vehicle - Tires 48.60 60.00 11.40 Sundry Expenditures Organizational dues 213.00 300.00 87.00 $ 27,923.21 $ 27,010.00 $_ 913.21) 1 18. THE CITY OF SALINA Saline County, Kansas DETAIL OF GENERAL OPERATING FUND EXPENDITURES BY DEPARTMENT, COMPARED WITH BUDGET ESTIMATES Schedule 7 January 1 to December 31, 1971 (Cont'd.) 1 19. Actual (Over) Under Actual Budget Budget CITY CLERK Personal Services Salaries - Department heads $ 23,988.00 $ 23,988.00 $ - Salaries - Regular employees 30,224.22 31,822.00 1,597.78 Contractual Services Telephone and telegraph 1,091.12 1,150.00 58.88 Traveling expense 184.79 700.00 515.21 Postage 727.04 840.00 112.96 Printing office forms 1,468.32 1,000.00 (468.32) Insurance - Surety bonds 203.00 300.00 97.00 Repair - Furniture and office equipment 788.50 680.00 (108.50) Rent - Machinery and equipment 16,110.42 15,600.00 (510.42) Auditing and accounting services 2,380.00 3,200.00 820.00 Election expenses 4,856.19 6,000.00 1,143.81 Other professional services 625.03 300.00 (325.03) Materials and Supplies Office supplies 1,804.72 2,000.00 195.28 Books and periodicals 259.75 150.00 (109.75) Sundry Expenditures Organizational dues 235.00 220.00 (15.00) Refunds 244.00 600.00 356.00 Capital Outlay Office mechanical equipment 567.00 165.00 (402.00) $ 85,757.10 $ 88,715.00 $ 2,957.90 CITY ATTORNEY Personal Services Salaries - Department head $ 8,340.00 $ 8,340.00 $ - Salaries - Regular employees 6,660.00 6,685.00 25.00 Contractual Services Traveling expenses - 50.00 50.00 Legal services 4,189.40 4,500.00 310.60 Materials and Supplies Books and periodicals 431.00 150.00 (281.00) Sundry Expenditures Organizational dues - 25.00 25.00 $ 19,620.40 $ 19,750.00 $ 129.60 1 19. THE CITY OF Ce.LIN?A Saline County, I:ansas DETAIL OF GENERAL OPERATING FUND EXPENDITURES, BY DEPARTMENT, COMPARED WITH BUDGET ESTIMATES January 1 to December 31, 1971 MUNICIPAL COURT Personal Services Salaries - Department head Salaries - Regular employees Contractual Services Telephone and telegraph Traveling expenses Printing office forms Insurance - Motor vehicle Insurance - Surety bonds Repair - Motor vehicle Repair - Motor vehicle - Tires Other professional services Materials and Supplies Office supplies Motor vehicle - Fuel and lubricants Other operating supplies Motor vehicle - Tires Sundry Expenditures Refunds CITY BUILDINGS Personal Services Salaries - Regular employees Contractual Services Insurance - Fire Gas service Light and power service Water service Repair - Buildings Laundry and towel service Other professional services Other contractual services Materials and Supplies Expendable tools Janitor and toilet supplies Electrical and lighting parts Lumber and lumber products Paint and painting materials Capital Outlay Furniture and fixtures Actual $ 5,700.00 9,116.00 529.70 357.90 69.00 10.00 462.10 4.00 948.39 192.95 225.54 51.16 Budget $ 5,725.00 9,145.00 360.00 150.00 300.00 80.00 10.00 300.00 20.00 800.00 125.00 250.00 100.00 75.00 Schedule 7 (Cont'd.) Actual (Over) Under Budget $ 25.00 29.00 (169.70) 150.00 (57.90) 11.00 (162.10) 16.00 (148.39) (67.95) 24.46 100.00 23.84 8.00 150.00 142.00 $ 17,674.74 17 590.00 $ (84.74) $ 9,822.82 $ 10,200.00 $ 377.18 5,880.20 5,000.00 (880.20) 530.83 1,000.00 469.17 1,804.18 1,400.00 (404.18) 156.31 200.00 43.69 360.37 11000.00 639.63 13.56 20.00 6.44 515.87 200.00 (315.87) 16,100.00 20,700.00 4,600.00 14.28 50.00 35.72 1,769.45 1,700.00 (69.45) 445.40 300.00 (145.40) 198.14 200.00 1.86 127.75 100.00 (27.75) 160.55 650.00 489.45 $ 37,899.71 x$ 42,720.00 4,820.29 20. THE CITY OF SALINA Saline County, Kansas 21. DETAIL OF GENERAL OPERATING FUND EXPENDITURES, ' BY DEPARTMENT, COMPARED WITH BUDGET ESTIMATES Schedule 7 January 1 to December 31, 1971 (Cont'd.) Actual ' Actual Budget (Over) Under Budget ENGINEERING Personal Services Salaries - Department heads $ 12,139.24 $ 12,235.00 $ 95.76 Salaries - Regular employees 57,794.96 57,925.00 130.04 ' Contractual Services Telephone and telegraph 760.21 700.00 (60.21) Traveling expenses 602.29 600.00 (2.29) Postage 92.78 50.00 (42.78) Blueprints 56.05 350.00 293.95 Printing office forms 41.10 25.00 (16.10) Insurance - Motor vehicles 235.00 150.00 (85.00) Insurance - Surety bonds - 20.00 20.00 ' Repair - Furniture and office equipment 229.50 200.00 (29.50) Repair - Machinery and equipment 835.21 300.00 (535.21) Repair - Tires 45.13 50.00 4.87 ' Repair -- Radio equipment 304.00 300.00 (4.00) Other professional services 10.10 150.00 139.90 Materials and Supplies ' Office supplies 160.76 175.00 14.24 Books and periodicals 98.35 50.00 (48.35) Drafting and engineering supplies 1,085.37 800.00 (285.37) Motor vehicles - Fuel and lubricants 689.88 700.00 10.12 Motor vehicles - License tags 8.00 10.00 2.00 Lumber and lumber products 59.53 100.00 40.47 ' Motor vehicles - Tires Sundry Expenditures 164.60 50.00 (114.60) Organizational dues 178.00 150.00 (28.00) Capital Outlay Engineering equipment 337.50 200.00 (137.50) Furniture and office equipment 1,922.40 200.00 (1,722.40) $ 77,849.96 $ 75,490.00 $ (2,359.96) FIRE DEPARTMENT Personal Services Salaries - Department heads $ 21,316.07 $ 21,600.00 $ 283.93 Salaries Regular employees 448,265.43 519,525.00 71,259.57 Contractual Services ' Telephone and telegraph 2,810.42 2,600.00 (210.42) Traveling expenses 294.97 500.00 205.03 Postage 52.63 75.00 22.37 Printing office forms 136.80 100.00 (36.80) Insurance - Motor vehicles 1,377.00 1,200.00 (177.00) 21. 0 J u L THE CITY OF SALINA Saline County, Kansas DETAIL_ OF GENERAL OPEPATING FUND EXPENDITURES, BY DEPARTMENT, COMPARED WITH BUDGET ESTIMATES Schedule 7 January 1 to December. 31, 1971 (Cont'd.) 22. 1 Actual (Over) Under Actual Budget Budget FIRE DEPARTMENT (Cont'd.) Contractual Services (Cont'd.) Gas service $ 2,777.67 $ 2,700.00 $ (77.67) Light and power service 2,002.66 2,500.00 497.34 Water service 727.15 550.00 (177.15) Repair - Buildings 1,465.05 700.00 (765.05) Repair - Furniture and office equipment 74.10 165.00 90.90 Repair - Machinery and equipment 425.90 100.00 (325.90) Repair - Motor vehicles 4,936.53 100.00 (4,836.53) Repair - Tires and tubes 36.50 50.00 13.50 Repair - Radio equipment 2,228.27 2,000.00 (228.27) Other professional services 14,155.98 400.00 (13,755.98) Materials and Supplies Expendable tools 353.60 500.00 146.40 Office supplies 301.03 450.00 148.97 Books and periodicals 406.85 350.00 (56.85) Janitor and toilet supplies 924.92 900.00 (24.92) Motor vehicles - Fuel and lubricants 1,405.23 2,400.00 994.77 Seeds, plants, trees and lawn supplies 41.71 100.00 58.29 Wearing apparel 5,174.26 7,500.00 2,325.74 Other operating supplies 907.10 500.00 (407.10) Electrical and lighting parts 197.33 400.00 202.67 Lumber and lumber parts 251.74 150.00 (101.74) Machinery and equipment parts 487.11 250.00 (237.1.1) Metal and metal products 113.47 100.00 (13.47) Motor vehicles - Parts 799.41 500.00 (299.41) Motor vehicles - Tires and tubes 13.37 150.00 136.63 Paint and painting supplies 346.92 100.00 (246.92) Photograph supplies 141.31 150.00 8.69 Welding supplies 42.1.0 150.00 1.07.90 Other repairs and maintenance 274.34 250.00 (24.34) Sundry Expenditures Organizational dues 40.00 50.00 10.00 Capital Outlay Equipment 1,866.81 - (1,866.81) Automobiles 2,549.00 - (2,549.00) Fire fighting equipment 6,215.40 4,800.00 (1,415.40) Furniture and fixtures 2,956.18 640.00 (2,316.18) Personnel protective equipment 1,447.86 400.00 (1,047.86) Office mechanical equipment 486.00 - (486.00) Radio equipment 455.00 �- (455.00) $531,281.18 $575,655.00 $ 44,373.82 22. 1 THE CITY OF SALINA Saline County, Kansas DETAIL OF GENERAL OPERATING FUND EXPENDITURES, BY DEPARTMENT, COMPARED WITH BUDGET ESTIMATES Schedule 7 January 1 to December 31, 1971 (Cont'd.) 23. Actual .(Over) Under Actual Budget Budget INSPECTION Personal Services Salaries - Department heads $ 8,251.00 $ 8,285.00 $ 34.00 Salaries - Regular employees 28,543.37 33,140.00 4,596.63 Contractual Services Telephone and telegraph 1,034.70 1,135.00 100,30 Traveling expense 123.92 100.00 (23.92) Postage 340.11 250.00 (90.11) Printing office forms 353.05 300.00 (53.05) Insurance - Motor vehicles 360.00 360.00 - Insurance - Surety bonds - 20.00 20.00 Repair - Machinery and equipment 676.21 1,200.00 523.79 Repair - Tires 7.50 25.00 17.50 Repair - Radio equipment 270.00 380.00 110.00 Materials and Supplies Office supplies 360.82 400.00 39.18 Books and periodicals 410.54 235.00 (175.54) Motor vehicles - Gas and oil 651.48 960.00 308.52 Motor vehicles - License tags 20.00 15.00 (5.00) Other operating supplies 69.41 50.00 (19.41) Motor vehicles - Tires 128.16 100.00 (28.16) Photograph supplies 152.46 300.00 147.54 Sundry Expenditures Organizational dues 155.00 295.00 140.00 Capital Outlay Equipment 97.48 - (97.48) Furniture, fixtures and office equipment 326.18 135.00 (191.18) Radio equipment 235.00 - ( (235.00) 42,_566-q.9 47,685.00 $ 552118.61 PARK Personal Services Salaries - Department heads $ 8,928.00 $ 9,110.00 $ 182.00 Salaries - Regular employees 48,730.55 57,100.00 8,369.45 Salaries - Part -time employees 13,263.46 15,505.00 2,241.54 Contractual Services Telephone and telegraph 452.18 600.00 147.82 Traveling expenses 76.37 100.00 23.63 Insurance - Buildings (grandstand and boats) 316.00 320.00 4.00 Insurance - Motor vehicles 276.00 350.00 74.00 Gas service 1,083.35 900.00 (183.35) Light and power service 928.22 1,000.00 71.78 23. n 1 t THE CITY OF SALINA Saline County, Kansas DETAIL OF GENERAL OPERATING FUND EXPENDITURES, BY DEPARTMENT, COMPARED WITH BUDGET ESTIMATES_ January 1 to December 31, 1971 PARK (Cont'd.) Contractual Services (Cont'd.) Water service Repair - Buildings Repair - Machinery and equipment Repair - Tires and tubes Repair - Radio equipment Other contractual services Materials and Supplies Expendable tools Office supplies Books and periodicals Chemicals, drugs, etc. Motor vehicles - Fuel and lubricants Motor vehicles - 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 vehicles - Tires and tubes Painting and painting materials Sand, gravel, rock and chat Sundry Expenditures Sales tax remitted Organizational dues Capital Outlay Buildings Park equipment - Mowers, etc. Landscape improvements Tennis and horse shoe court improvements Shuffle board replacement POLICE Personal Services Salaries - Department head Salaries - Regular employees Salaries - Part -time employees Actual $ 1,078.34 208.12 3,524.48 107.71 81.50 348.40 335.90 11.62 20.49 243.68 1,288.73 16.00 338.86 202.20 2,408.35 596.19 59.44 165.73 391.97 203.86 444.36 70.33 25.43 40.00 Budget $ 35.00 500.00 2,500.00 150.00 100.00 250.00 50.00 35.00 250.00 1,200.00 10.00 300.00 1,000.00 1,000.00 300.00 200.00 300.00 200.00 200.00 400.00 200.00 50.00 80.00 998.40 - 562.78 590.00 203,035.43 1,550.00 1,811.47 300.00 - 600.00 Schedule 7 (Cont'd,) Actual (Over) Under Budget $ (1,043.34) 291.88 (1,024.48) 42.29 (81.50) (248.40) (85.90) 38.38 1.4.51 6.32 (88.73) (6.00) (38.86) 797.80 (1,408.35) (296.19) 140.56 1.34.27 (191.97) (3.86) (44.36) 129.67 24.57 40.00 (998.40) 27.22 (18,485.43) (1,511.47) tinn_nn $109,673.90 97 335.00 122338.90) $ 10,948.70 $ 10,795.00 $ (153.70) 458,465.94 452,150.00 (6,315.94) 17,798.46 15,840.00 (1,958.46) 1 24. POLICE (Contd.) Contractual Se THE CITY OF SALINA Saline County, Kansas DETAIL OF GENERAL OPERATING FUND EXPENDITURES BY DEPARTMENT COMPARED WITH BUDGET ESTIMATES January 1. to December 31, 1971 LJ Repair - Furniture and office equipment Repair - Machinery and equipment Repair - Motor vehicles - Tires Repair - Radio maintenance Pent - Machinery and equipment Laundry and towel service Medical services Other professional services Other contractual services Materials and Supplies Expendable tools Office supplies Books and periodicals Food for animals Motor vehicles - Fuel and lubricants Motor vehicles - License tags Wearing apparel Other operating supplies Electrical and lighting parts Lumber and lumber products Motor vehicles - Tires Paint and painting supplies Photography supplies Sundry Expenditures Organizational dues Capital Outlay Equipment Automobiles and motorcycles Furniture and fixtures Officers service equipment Office mechanical equipment Actual $ 6,647.25 2,623.06 1,114.73 6,472.64 498.56 1,431.00 110.00 2,899.89 2,278.83 258.61 1,417.67 1,364.71 18,480.99 319.44 3,390.85 2,433.18 662.24 1,165.66 747.15 2,044.08 544.77 1,451.32 399.63 298.39 17,444.70 89.00 9,825.23 677.90 66.39 239.88 3,232.55 177.48 731.81 382.00 Budget $ 6,800.00 900.00 1,000.00 8,800.00 1,200.00 900. 00 40. 00 2,100.00 2,400.00 250.00 1,000 00 1,000 00 16,000.00 300.00 2,400. 00 2,000 00 300. 00 1,500.00 2,000.00 1,900.00 350.00 1,400.00 275.00 200.00 15,000.00 25.00 7,620.00 250.00 100.00 200.00 2,100.00 75.00 700.00 350.00 Schedule 7 (Cont'd.) Actual (Over) Under Budget $ 152.75 (1,723.06) (114.73) 2,327.36 701.44 (531.00) (70.00) (799.89) 121.17 (8.61) (417.67) (364.71) (2,480.99) (19.44) (990.85) (433.18) (362.24) 334.34 1,252.85 (144.08) (194.77) (51.32) (124.63) (98.39) (2,444.70) (64.00) (2,205.23) (427.90) 33.61 (39.88) (1,132.55) (102.48) (31.81) (32.00) 1,868.17 250.00 rvices 14,741.74 15,000.00 Telephone and telegraph 393.55 Traveling expenses ' Postage 577.14 - Feeding prisoners Printing office forms Insurance - Motor vehicles Insurance - Surety bonds Gas service Light service ' Water service Repair - Buildings LJ Repair - Furniture and office equipment Repair - Machinery and equipment Repair - Motor vehicles - Tires Repair - Radio maintenance Pent - Machinery and equipment Laundry and towel service Medical services Other professional services Other contractual services Materials and Supplies Expendable tools Office supplies Books and periodicals Food for animals Motor vehicles - Fuel and lubricants Motor vehicles - License tags Wearing apparel Other operating supplies Electrical and lighting parts Lumber and lumber products Motor vehicles - Tires Paint and painting supplies Photography supplies Sundry Expenditures Organizational dues Capital Outlay Equipment Automobiles and motorcycles Furniture and fixtures Officers service equipment Office mechanical equipment Actual $ 6,647.25 2,623.06 1,114.73 6,472.64 498.56 1,431.00 110.00 2,899.89 2,278.83 258.61 1,417.67 1,364.71 18,480.99 319.44 3,390.85 2,433.18 662.24 1,165.66 747.15 2,044.08 544.77 1,451.32 399.63 298.39 17,444.70 89.00 9,825.23 677.90 66.39 239.88 3,232.55 177.48 731.81 382.00 Budget $ 6,800.00 900.00 1,000.00 8,800.00 1,200.00 900. 00 40. 00 2,100.00 2,400.00 250.00 1,000 00 1,000 00 16,000.00 300.00 2,400. 00 2,000 00 300. 00 1,500.00 2,000.00 1,900.00 350.00 1,400.00 275.00 200.00 15,000.00 25.00 7,620.00 250.00 100.00 200.00 2,100.00 75.00 700.00 350.00 Schedule 7 (Cont'd.) Actual (Over) Under Budget $ 152.75 (1,723.06) (114.73) 2,327.36 701.44 (531.00) (70.00) (799.89) 121.17 (8.61) (417.67) (364.71) (2,480.99) (19.44) (990.85) (433.18) (362.24) 334.34 1,252.85 (144.08) (194.77) (51.32) (124.63) (98.39) (2,444.70) (64.00) (2,205.23) (427.90) 33.61 (39.88) (1,132.55) (102.48) (31.81) (32.00) 1,868.17 250.00 (1,618.17) 14,741.74 15,000.00 258.26 393.55 (393.55) 1,987.24 550.00 (1,437.24) 577.14 - (577.14) 598,702.53 $576,020.00 $(22,682.53) 25. 1 u J �I THE CITY OF SALINA, Saline County, Kansas DETAIL OF GENERAL OPERATING FUND EXPENDITURES, BY DEPARTMENT, COMPARED WITH BUDGET ESTIMATES January 1 to December 31, 1971 STREET Personal Services Salaries - Director of services Salaries - Regular employees Contractual Services Telephone and telegraph Traveling expenses Insurance - Motor vehicles Gas - Service Light and power service Water service Repair - Buildings Repair - Machinery and equipment Repair - Tires and tubes Repair - Radio maintenance Rent - Machinery and equipment Laundry and towel service Other professional services Materials and Supplies Expendable tools Office supplies Chemicals, drugs, etc. Fuel and lubricants (except motor) Motor vehicles - Fuel and lubricants Motor vehicles - 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 vehicles - Tires and tubes Sand, gravel, rock, salt and chat Sweeper parts Sundry Expenditures Organizational dues Capital Outlay Street equipment WASTE DISPOSAL Personal Services Salaries - Regular employees Actual Budget $ 11,940.00 $ 11,940.00 148,574.61 168,450.00 Schedule 7 (Cont'd.) Actual (Over) Under Budget 19,875.39 342.89 350.00 7.11 188.10 100.00 (88.10) 1,739.00 1,650.00 (89.00) 1,040.25 1,000.00 (40.25) 295.95 300.00 4.05 79.08 100.00 20.92 - 200.00 200.00 25,174.13 22,000.00 (3,174.13) 1,980.34 700.00 (1,280.34) 733.17 700.00 (33.17) - 100.00 100.00 15.54 20.00 4.46 15.45 50.00 34.55 339.13 300.00 (39.13) 21.05 50.00 28.95 632.80 1,000.00 367.20 744.05 600.00 (144.05) 9,294.27 8,500.00 (794.27) 32.00 30.00 (2.00) 524.88 300.00 (224.88) 329.62 500.00 170.38 1,778.55 2,000.00 221.45 90.31 50.00 (40.31) 558.12 600.00 41.88 97.16 100.00 2.84 113.55 400.00 286.45 3,343.49 3,000.00 (343.49) 2,383.00 2,500.00 117.00 15.00 15.00 - 3,927.92 - (3,927.92) $216,343.41 $227,605.00 $ 11,261.59 $ 20,292.32 $ 19,800.00 $ (492.32) 26. I THE CITY OF SALINA Saline County, Kansas DETAIL OF GENERAL OPERATING FUND EXPENDITURES, BY DEPARTM1;NT, COMPARED WITH BUDGET ESTIMATES January 1 to December 31, 1971 WASTE DISPOSAL (Cont'd.) Contractual Services Insurance - Equipment Repair - Equipment Repair - Tires and tubes Materials and Supplies Expendable tools Motor vehicles - Fuel and lubricants Other operating supplies Motor vehicles - Tires and tubes Sand, rock, gravel, salt and chat STREET LIGHTING Contractual Services Light and power service TRAFFIC CONTROL Personal Services Salaries - Regular employees Contractual Services Telephone and telegraph Traveling expenses Insurance - Motor vehicles Light and power service Repair - Machinery and equipment Repair - Tires Repair - Radio maintenance Repair - Traffic lights, bulbs, etc. Repair - Machinery and equipment Other professional services Materials and Supplies Expendable tools Office supplies Motor vehicles - Fuel and lubricants Motor vehicles - License tags Cement and cement products Electrical traffic light parts Lumber and lumber products Motor vehicles - Tires and tubes Other repairs and maintenance Capital Outlay Traffic control equipment Actual $ 268.00 16,400.28 50.02 122.93 2,022.44 590.22 189.47 335.20 Budget $ 320.00 11,500.00 100.00 1,600.00 400.00 300.00 inn nn Schedule 7 (Cont'd.) Actual (Over) Under Budget $ 52.00 (4,900.28) 49.98 (122.93) (422.44) (190.22) 110.53 (235.20) $40,270.88 $ 34,120.00 $ (6,150.88) $ 80,824.28 $ 82,500.00 $ 1,675.72 $ 18,831.59 $ 18,930.00 $ 98.41 224.68 300.00 75.32 - 100.00 100.00 130.00 160.00 30.00 2,092.63 2,800.00 707.37 562.02 700.00 137.98 91.83 10.00 (81.83) 135.50 110.00 (25.50) 657.09 1,000.00 342.91 - 50.00 50.00 2,409.90 2,500.00 90.10 72.97 100.00 27.03 10.00 10.00 426.77 400.00 (26.77) 6.50 5.00 (1.50) 8.75 - (8.75) 749.59 1,000.00 250.41 4.78 50.00 45.22 - 100.00 100.00 49.06 50.00 .94 11,776.22 2,800.00 (8,976.22) $ 38,229.88 � 31,175.00 (7,054.88) 1 27. J THE CITY OF SALINA Saline County, Kansas DETAIL OF GENERAL OPERATING FUND EXPENDITURES, BY DEPARTMENT, COMPARED WITH BUDGET ESTIMATES January 1 to December 31, 1971 SWIMMING POOLS Personal Services Salaries - Regular employees Contractual Services Telephone and telegraph Gas service Light and power service Water service Repair - Buildings Repair - Machinery and equipment Other professional services Materials and Supplies Expendable tools Office supplies Chemicals, drugs, etc. Janitor and toilet supplies Cement and cement products Electrical and lighting parts Lumber and lumber products Machinery and equipmenL parts Paint and painting materials Sundry Expenditures Sales tax remitted Capital Outlay Equipment ADMINISTRATION AND PLANNING Personal Services Salaries - Department heads Salaries - Regular employees Salaries - Part -time employees Contractual Services Telephone and telegraph Traveling expenses Postage Insurance - Motor vehicles Repair - Furniture and office equipment Repair - Machinery and equipment Repair - Tires Other professional services Actual Budget Schedule 7 (Cont'd.) Actual (Over) Under Budget $ 11,920.66 $ 12,800.00 $ 879.34 47.31 20.00 (27.31) 30.52 30.00 (.52) 449.93 550.00 100.07 1,819.50 - (1,819.50) - 100.00 100.00 893.07 1,000.00 106.93 483.19 250.00 (233.19) 88.37 50.00 (38.37) 52.73 100.00 47.27 495.29 400.00 (95.29) 135.45 50.00 (85.45) 185.29 150.00 (35.29) 10.48 20.00 9.52 8.35 50.00 41.65 513.09 150.00 (363.09) 115.15 100.00 (15.15) 398.06 420.00 21.94 796.09 1,320.00 523.91 18 442.53 $ 17,560.00 $ (882.53) $ 25,188.00 $ 25,190.00 $ 2.00 15,020.41 25,070.00 10,049.59 4,021.50 2,600.00 (1,421.50) 483.89 410.00 (73.89) 997.78 1,000.00 2.22 190.90 150.00 (40.90) 65.00 60.00 (5.00) 134.90 100.00 (34.90) 327.46 200.00 (127.46) - 10.00 10.00 91.32 320.00 228.68 28. THE CITY OF SALINA Saline County, Kansas DETAIL OF GENERAL OPERATING FUND EXPENDITURES BY DEPARTMENT, COMPARED WITH BUDGET ESTIMATES January 1 to December 31, 1971 ADMINISTRATION AND PLANNING (Cont'd.) Materials and Supplies Office supplies Books and periodicals Motor vehicle - Fuel and lubricants Other operating supplies Motor vehicle - Tires Sundry Expenditures Organizational dues INSURANCE AND CONTINGENCIES Contractual Services Group insurance Medical services Workmen's Compensation Sundry Expenditures Contingencies Demolition BAND Contractual Services Appropriations CEMETERY Personal Services Salaries - Regular employees Contractual Services Telephone and telegraph Traveling expenses Insurance - Motor vehicles Gas service Light and power service Water service Repair - Buildings Repair - Machinery and equipment Repair - Motor vehicles - Tires Other professional services Actual Budget $ 397.24 $ 300.00 384.07 150.00 147.35 150.00 187.63 50.00 - 25.00 189.00 175.00 $ 47,826.45 55 960.00 Schedule 7 (Cont'd.) Actual (Over) Under Budget $ (97.24) (234.07) 2.65 (137.63) 25.00 (14.00) $ 8,133.55 $ 25,318.80 $ 26,220.00 $ 901.20 751.00 950.00 199.00 10,668.10 13,000.00 2,331.90 18,697.03 30,000.00 11,302.97 5,200.00 - (5,200.00) $ 60,634.93 $ 70,170.00 9,535.07 $ 10,000.00 $ 10,000.00 - $ 18,117.29 $ 18,105.00 $ 212.14 220.00 111.74 100.00 76.00 75.00 403.25 275.00 18.30 50.00 92.40 100.00 22.55 100.00 743.52 1,000.00 84.59 40.00 53.36 100.00 (12.29) 7.86 (11.74) (1.00) (1.28.25) 31.70 7.60 77.45 256.48 (44.59) 46.64 F THE CITY OF SALINA Saline County, Kansas DETAIL OF GENERAL OPERATING FUND EXTENDITURES, BY DEPARTMENT, COMPARED WITH BUDGET ESTIMATES January 1 to December. 31, 1971 CEMETERY (Cont'd. ) Materials and Supplies Expendable tools Office supplies Motor vehicles - Fuel and lubricants Seeds, plants and trees Other operating supplies Cement and cement products Lumber and lumber products Motor vehicles - Tires Paint and painting supplies Sand, gravel, rock and chat Sundry Expenditures Organizational dues Capital Outlay Land Machinery and equipment GENERAL IMPROVEMENT Personal Services Salaries - Regular employees Salaries - Part -time employees Contractual Services Insurance - Motor vehicle Repair - Machinery and equipment Repair - Motor vehicle - Tires Materials and Supplies Expendable tools Motor vehicle - Fuel and lubricants Motor vehicle - License tag Lumber and lumber products Metal and metal products Motor vehicle - Tires Paint and painting supplies Other repairs and maintenance Actual Budget Schedule 7 (Cont'd.) Actual (Over) Under Budget _ $ 26.84 $ 50.00 $ 23.16 39.16 60.00 20.84 339.49 375.00 35.51 104.59 - (104.59) 126.49 75.00 (51.49) 4.45 25.00 20.55 167.08 25.00 (142.08) 101.58 50.00 (51.58) 28.32 25.00 (3.32) 30.45 50.00 19.55 240.00 84.39 $ 21,287.98 60.00 150.00 $ 21,110.00 $ 16,363.15 $ 19,585.00 122.00 4,775.00 63.00 376.44 4.00 97.78 210.29 4.00 .89 5.54 $ 17,247.09 70.00 300.00 10.00 200.00 200.00 5.00 50.00 50,00 60.00 50.00 200.00 $ 252555.00 (90.00) (84.39) 177.98) $ 3,221.85 4,653.00 7.00 (76.44) 6.00 102.22 (10.29) 1.00 50.00 50.00 60.00 49.11 194.46 $ 8,307.91 30.1 THE CITY OF SALINA Saline County, Kansas DETAIL OF GENERAL OPERATING FUND EXPENDITURES, BY DEPARTMENT, COMPARED WITH BUDGET ESTIMATES January 1 to December 31, 1971 MEMORIAL HALL Personal Services Salaries - Regular employees Contractual Services Telephone and telegraph Insurance - Liability (3 years) Gas service Light and power service Water service Repair - Buildings Repair - Machinery and equipment Materials and Supplies Expendable tools Other operating supplies Lumber and lumber products Paint and painting materials Sundry Expenditures Public address system Refunds PUBLIC HEALTH Contractual Services Appropriation - City INDUSTRIAL DEVELOPMENT Contractual Services Other professional services Actual $ 4,916.92 114.84 332.00 2,454.13 346.96 239.40 12.91 401.65 32.07 1,800.32 49.12 329.44 385.00 $ 11,492.26 Budget $ 4,965.00 170.00 280.00 2,000.00 450.00 250.00 300.00 100.00 20.00 100.00 25.00 100.00 300.00 $ 9,060.00 Actual (Over) Under Budget 55.16 (52.00) (454.13) 103.04 10.60 287.09 (301.65) (12.07) (1,700.32) (24.12) (229.44) (85.00) (77.50) $ (2,432.26) $ 37 850.00 L37,850. 00 $ - $ 17, 860.29 $ 20,000.00 $ 2,139.71 31. M == i = r != M M M= i M= M M M CONSTRUCTION FUND Flood control Park improvement Airport Library City - County Building Lakewood Park Improvement and studies Golf course Police building - Fire and burglar alarms Job 508 - Sewer Job 520 - Pumping station Job 522 - Water main Job 530 - Miscellaneous streets Job 531 - Lateral sewer Job 525 - Streets Passport to adventure Job 533 - Sidewalk December, 1969, bond proceeds December, 1970, bond proceeds December, 1971, bond proceeds Water - Sewer lines Job 542 - Miscellaneous improvements Job 536 - Glenn Avenue channel crossing Sidewalk jobs TOTALS w N THE CITY OF SALINA Saline County, Kansas STATEMENT OF RECEIPTS, EXPENDITURES, AND UNENCUMBERED FUND BALANCE NON- BUDGETED FUNDS January 1 to December 31, 1971 Unencumbered Fund Balance 1 -1 -71 $ 25,871.63 16,051.71 15,469.04 346.85 121,218.58 86,098.82 40,414.32 3,381.85 (511.34) (3,537.60) (22,432.75) (10,083.90) (265.00) 46,304.62 16,290.28 (10,861.10) $323,756.01 Receipts 180.42 797.10 360.00 4,943.97 1,449.67 21,920.00 14,558.24 245,861.00 6,743.00 16,045.20 3,418.67 $316,277.27 Expenditures Transfers 1,134.50 15,649.46 17,272.53 88.47 2,462.36 3,381.85 833.20 102,342.03 2,763.50 88,350.33 21,920.00 43,044.99 30,000.00 751.43 22.60 330,017.25 3,537.60 22,432.75 5,139.93 100,892.36 2,763.50 88,615.33 (223,381.47) Schedule 8 Unencumbered Fund Balance 12 -31 -71 $ 25,871.63 14,917.21 346.85 103,946.05 86,807.45 37,951.96 (984.54) (28,486.75) 16,304.62 16,290.28 21,728.10 6,743.00 (22.60) 16,045.20 (7,442.43) $310,016.03 THE CITY OF SALINA Saline Count, Kansas _STATEMENT OF RECEIPTS, EXPENDITURES, AND UNENCUMBERED FUND BALANCE NON- BUDGETED FUNDS January 1 to December 31, 1971 CLEARING ACCOUNTS FUND Receipts Withheld from employees Fees, licenses and permits Total Receipts Add - Unencumbered Fund Balance, January 1, 1971 Total Revenue Expenditures Remittance to government agencies Transfer to General Operating Fund Refunds Total Expenditures Unencumbered Fund Balance, December 31, 1971 State Withholding Advance Tax Receipts Schedule 8 (Cont'd.) Totals $24,104.61 $ - $24,104.61 18,113.63 18,113.63 $24,104.61 $18,113.63 $42,218.24 13,752.31 13,752.31 $24,104.61 $31,865.94 $55,970.55 $24,104.61 $ - $24,104.61 13,752.31 13,752.31 25.00 25.00 $24,104.61 $13,777.31 $37,881.92 - X$18,088.63 $18,088.63 33. ' THE CITY OF SALINA Saline County, Kansas STATEMENT OF RECEIPTS, EXPENDITURES, AND UNENCUMBERED FUND BALANCE NON- BUDGETED FUNDS Schedule 8 January 1 to December 31, 1971 (Cont'd.) CENTRAL GARAGE FUND Receipts Reimbursement of expenditures $1642526.22 Total Receipts $164,526.22 Add - Unencumbered Fund Balance, January 1, 1971 38,389.86 Total Revenue $202,916.08 Expenditures Personal Services Salaries - Regular employees $34,501.27 Contractual Services Telephone and telegraph 329.66 Insurance - Motor vehicles 7,171.00 Gas service 815.23 Light and power service 200.00 Repair - Building 151.27 Laundry and towel service 399.50 Materials and Supplies Expendable tools 56.80 Office supplies 369.99 Janitor and toilet supplies 38.95 Motor vehicle - Fuel and lubricants 46,288.82 Other operating supplies 729.66 Machinery and equipment parts 54,684.52 Motor vehicle - Parts 7,343.96 Welding materials 197.49 Sundry Expenditures Office supplies 3,923.05 Capital Outlay Garage equipment 431.34 Total Expenditures 157,632.51 Unencumbered Fund Balance, December 31, 1.971 $,45,283.57 CEMETERY ENDOWMENT FUND Receipts Perpetual care deposits $ 100.00 Unencumbered Fund Balance, January 1, 1971 21.562.54 Unencumbered Fund Balance, December 31, 1971 $ 21,662.54 34. THE CITY OF SALINA Saline County, Kansas STATEMENT OF RECEIPTS, EXPENDITURES, AND UNENCUMBERED FUND BALANCE NON- BUDGETED FUNDS Schedule 8 January 1 to December 31, 1971 (Cont'd.) CIVIL DEFENSE FUND Receipts Appropriation - City and county $15,015.00 Matching funds from State of Kansas 11,856.79 Reimbursement of expenditures 2,138.18 Total Receipts $ 29,009.97 Add - Unencumbered Fund Balance, January 1, 1971 6,354.94 Total Revenue $ 35,364.91 Expenditures Personal Services Salaries - Regular employees $18,251.75 Contractual Services Automobile use allowance 482.56 Telegraph and telephone 2,649.48 Traveling expenses 527,42 Postage 151.47 Printing office forms 45.85 Insurance - Motor vehicles 73.00 Group insurance 306.63 Repair - Machinery and equipment 435.17 Radio maintenance 306.36 Other contractual services 1,490.78 Materials and Supplies Office supplies 110.30 Motor vehicle - Fuel and lubricants 129.73 Motor vehicle - License tags 7.00 Other repairs and maintenance 37.50 Other operating supplies 164.77 Machinery and equipment parts 16.33 Sundry Expenditures Organization dues 30.00 Capital Outlay Equipment 4 =074.29 Total Expenditures 29,290.39 Unencumbered Fund Balance, December 31, 1971 ,$ 6,074.52 35. THE CITY OF SALINA Saline County, Kansas STATEMENT OF RECEIPTS, EXPENDITURES, AND UNENCUMBERED FUND BALANCE NON - BUDGETED FUNDS January 1 to December 31, 1971 MAUSOLEUM ENDOWMENT FUND Receipts Sale of mausoleum space Total Receipts Add - Unencumbered Fund Balance, January 1, 1971 Total Revenue Unencumbered Fund Balance, December 31, 1971 STREET MACHINERY FUND Receipts Interest Total Receipts Add - Unencumbered Fund Balance, January 1, 1971 Total Revenue Expenditures Capital Outlay Unencumbered Fund Balance, December 31, 1971 AMBULANCE FUND Receipts Ambulance fees Transfer from other funds Reimbursement of expenditures Total Receipts Add - Unencumbered Fund Balance, January 1, 1971 Total Revenue Expenditures Personal Services Salaries - Regular employees Contractual Services Insurance - Social security Employees' retirement Capital Outlay Total Expenditures Unencumbered Fund Balance, December 31, 1971 $36,234.06 1,800.00 1,741.67 $32,639.78 1,604.30 655.87 Schedule 8 16,775.17 $ 16,775.17 $ 16,775.17 $ 871.95 $ 871.95 23,456.48 $ 24,328.43 $ 24,328.43 $ 39,775.73 5,761.11 $ 45,536.84 345899.95 $ 10,636.89 36. THE CITY OF SALINA Saline County, Kansas STATEMENT OF RECEIPTS, EXPENDITURES, AND UNENCUMBERED FUND BALANCE NON- BUDGETED FUNDS Schedule 8 January 1 to December 31, 1971 (Cont'd.) COMMUNITY RENEWAL PROGRAM Receipts Reimbursement of expenditures $ 175.00 Total Receipts $ 175.00 Add - Unencumbered Fund Balance, January 1, 1971 9,162.25 Total Revenue $ 9,337.25 Expenditures - Unencumbered Fund Balance, December 31, 1971 $ 9,337.25 SPECIAL RESERVE FUND Receipts Transfer from Special Gasoline Tax Fund $ 17,000.00 Total Receipts $ 17 000.00 Add - Unencumbered Fund Balance, January 1, 1971 33,000.00 Total Revenue $ 50,000.00 Expenditures - Unencumbered Fund Balance, December 31, 1971 50,000.00 37. THE CITY OF SALTNA. Saline County, Kansas STATEMENT OF BONDS OF INDEBTEDNESS TEMPORARY NOTES AND NO -FUND WARRANTS Schedule 9 December 31, 1971 Date of Interest Rate Purpose of Issue Series Issue Percentage BONDS OF INDEBTEDNESS Flood control Paving Curb, gutter and paving Curb, gutter and paving Flood control Water and sewage issue of 1961 Sanitary sewers Curb, gutter and paving Street improvement Off- street parking Street improvement Street improvement Flood control Street improvement Street improvement 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 Internal improvement Internal improvement Internal improvement TOTAL BONDS NO -FUND WARRANTS Order No. 1206.9 Paid from: Bond and Interest Fund Water and Sewage Fund 38. FL178 5- 1 -58 2 - 3 P -183 12- 1 -59 3.375 - 4 P -184 11- 1 -60 2.75 - 3.5 P -185 11- 1 -60 2.75 - 3.5 FL186 5- 1 -61 3 - 3.5 - 7- 1 -61 3.25 - 5 S -187 11- 1 -61 2.75 - 3 P -188 11- 1 -61 2.75 - 3 P -189 11- 1 -61 2.75 - 3 OFP190 11- 1 -62 2.5 - 3 P -191 11- 1 -62 2.5 - 3 P -192 11- 1 -62 2.5 - 2.75 FL193 11- 1 -63 2.875 - 3.5 P -194 11- 1 -63 2.875 - 3.5 P -195 11- 1 -63 2.875 - 3.5 S -196 11- 1 -63 2.875 - 3.5 P -197 11- 1 -64 2.75 - 3.5 P -198 11- 1 -65 3.25 - 3.375 P -199 11- 1 -65 3.25 - 3.3 P -200 11- 1 -65 3.25 - 3.375 CB201 11- 1 -66 3.75 - 5 P -202 11- 1 -66 3.75 - 5 PK203 11- 1 -66 3.75 - 5 P -204 11- 1 -67 3.7 - 4 - 4.25 P -205 11- 1 -67 3.7 - 4.25 G -206 12- 1 -67 3.75 - 4.25 P -207 11- 1 -68 3.9 - 4.5 P -208 11- 1 -68 3.9 - 4.25 G -209 11- 1 -68 3.75 - 4.25 AS210 12- 1 -69 5.25 P -211 12- 1 -69 5.25 P -212 4- 1 -70 5.5 - 6 P -213 12- 1 -70 4.5 - 4.625 P -214 12- 1 -71 3.375 - 3.6 C 11 -25 -69 4.75 ' Original Issue � I � I 11 $ 666,000.00 402,737.72 452,725.10 551,385.64 1,132,000.00 3,600,000.00 276,297.60 320,706.83 605,942.89 1,375,365.60 456,283.76 388,683.19 260,000.00 986,218.15 803,072.90 27,803.21 630,000.00 265,000.00 360,000.00 675,000.00 1,100,000.00 340,000.00 150,000.00 155,000.00 325,000.00 75,000.00 58,267.56 376,222.70 75,000.00 131,385.17 170,813.64 79,481.71 147,101.81 245,861.00 THE CITY OF SALINA Saline County, Kansas STATEMENT OF BONDS OF INDEBTEDNESS TEMPORARY NOTES AND NO -FUND WARRANTS December 31, 1971 Outstanding 1 -1 -71 $ 264,000.00 200,000.00 45,000.00 297,000.00 620,000.00 2,595,000.00 54,000.00 64,000.00 360,000.00 824,000.00 272,000.00 115,000.00 182,000.00 692,000.00 317,000.00 9,000.00 305,000.00 205,000.00 210,000.00 535,000.00 935,000.00 235,000.00 105,000.00 135,000.00 255,000.00 71,000.00 55,000.00 340,000.00 71,000.00 131,385.17 170,813.64 79,481.71 147,101.81 Issued in 1971 245,861.00 10 895 782.33 8245,861.00 Paid in 1971 $ 33,000.00 20,000.00 45,000.00 27,000.00 55,000.00 120,000.00 27,000.00 32,000.00 30,000.00 68,000.00 23,000.00 39,000.00 13,000.00 49,000.00 80,000.00 3,000.00 65,000.00 15,000.00 35,000.00 35,000.00 55,000.00 35,000.00 15,000.00 10,000.00 35,000.00 3,000.00 3,000.00 40, 000.00 3,000.00 13,385.17 15,813.64 3,481.71 $1,045,680.52 Outstanding 12 -31 -71 $ 231,000.00 180,000.00 270,000.00 565,000.00 2,475,000.00 27,000.00 32,000.00 330,000.00 756,000.00 249,000.00 76,000.00 169,000.00 643,000.00 237,000.00 6,000.00 240,000.00 190,000.00 175,000.00 500,000.00 880,000.00 200,000.00 90,000.00 125,000.00 220,000.00 68,000.00 52,000.00 300,000.00 68,000.00 118,000.00 155,000.00 76,000.00 147,101.81 245,861.00 $10,095,962.81 10,000.00 $ - $ 10,000.00 $ - $ 925,680.52 1203000.00 $1,045,680.52 (1) Schedule 9 (Cont`d.) Interest Paid $ 7,466.25 7,275.00 921.25 9,595.00 19,951.10 92,395.00 1,410.00 1,680.00 11,550.00 23,056.11 7,592.50 2,887.50 5,391.84 20,504.87 8,538.55 229.99 7,906.25 6,482.50 6,512.50 17,257.50 36,025.00 9,250.00 4,125.00 5,160.00 9,435.00 2,972.50 2,283.00 13,260.00 2,972.50 6,897.72 8,967.72 4,491.50 6,687.08 $371,130.73 THE CITY OF SALINA Saline County, Xansas RECONCILIATION OF FISCAL AGENCY BALANCE Schedule 10 December 31, 1971 Fiscal Agency Balance, December 31, 1971 $41,065.88 Add - Error correction, January, 1972 1.39 Fiscal Agency Balance, December 31, 1971 $41,067.27 Bond Coupon Bond Amount Series Number Number Detail per Books FL -178 25 544 -548 5 @ $ 15.00 $ 75.00 FL -178 25 616 -621 6 @ 15.00 90.00 FL -186 19 592 -612 20 @ 15.00 300.00 P -191 17 436 -44.4 9 @ 15.00 135.00 P -194 15 935 -939 5 @ 15.62 78.10 CB -201 9 163 1 @ 95.00 95.00 P -204 7 6 1 @ 92.50 92.50 FL -178 26 494 -511 18 @ 13.75 247.50 FL -178 26 540 1 @ 15.00 15.00 FL -178 26 544 -548 5 @ 15.00 75.00 FL -178 26 616 -612 6 @ 15.00 90.00 FL -178 26 649 -650 2 @ 15.00 30.00 FL -186 20 593 -612 20 @ 15.00 300.00 P -189 20 516 -520 5 @ 17.50 87.50 P -189 20 531 -532 2 @ 17.50 35.00 OFP -190 18 689 -693 5 @ 13.75 68.75 OFP -190 18 1317 -1321 5 @ 15.00 75.00 P -191 18 408 -412 5 @ 15.00 75.00 P -191 18 435 -444 10 @ 15.00 150.00 P -192 18 379 -388 10 @ 13.75 137.50 FL -193 16 107 -111 5 @ 14.38 71.90 FL -193 16 183 -187 5 @ 15.63 78.15 FL -193 16 242 -246 5 @ 15.63 78.15 P -194 16 896 -905 10 @ 15.63 156.30 P -194 16 935 -939 5 @ 15.63 78.15 P -197 74 -78 5 @ 5,000.00 25,000.00 CB -201 10 120 -121 2 @ 95.00 190.00 CB -201 10 163 1 @ 95.00 95.00 P -204 8 6 1 @ 92.50 92.50 P -204 6 1 @ 5,000.00 5,000.00 P -183 24 218 -222 5 @ 17.50 87.50 P -183 24 343 -402 60 @ 18.75 1,125.00 P -183 218 -222 5 @ 1,000.00 5,000.00 G -206 7 49 -51 3 @ 21.25 63.75 G -206 7 74 -75 2 @ 21.25 42.50 AS -210 4 1 1. @ 36.36 36.36 AS -210 4 2 -13 12 @ 26.25 315.00 P -211 4 1 1 @ 152.61 152.61 P -211 4 2 1 @ 131.25 131.25 P -212 3 40 -43 4 @ 27.50 110.00 P -212 3 52 -55 4 @ 27.50 110.00 P -212 3 61 -79 19 @ 30.00 570.00 P -213 2 103 -112 10 @ 23.13 231.30 41 067.27 40.1 City Building, Equipment, etc. Owners', Landlords' and Tenants' Liability Lakewood Park Boat Concession and Lodge Kenwood Park Grandstand Memorial Hall Steam Boiler Policy Workmen's Compensation Water and Sewage Department All Departments except Water and Sewage General Liability Water and Sewage Department Vehicles Insurance Policy Automobile insurance Depositors' Forgery Bond Public Employees' Blanket Bond Money and Securities Policy Police Department Camera Equipment THE CITY OF SALINA Saline County, Kansas INSURANCE COVERAGE Schedule 11 December 31, 1971 Lom Type of Coverage Insurance Amount Extended coverage, vandalism and malicious mischief 90% $ 3,700,000.00 Bodily injury 100/300,000.00 Property damage 50,000.00 Bodily injury 25/100,000.00 Property damage 5,000.00 Bodily injury 100/300,000.00 Blanket policy 375,000.00 100,000.00 100,000.00 Bodily injury 100/300,000.00 Property damage 50/50,000.00 100/300/50,000.00 10,000.00 10,000.00 25,000.00 205.00 41. 1 THE CITY OF SALINA Saline County, Kansas FIDELITY BONDS Schedule 12 December 31, 1971 42. 1 Effective Expiration Name Title Date Date Amount Leon Ashton City Commissioner 4 -21 -69 4 -21 -73 $10,000.00 Robert C. Caldwell City Commissioner 4 -21 -69 4 -21 -73 10,000.00 Norma G. Cooper City Commissioner 4 -19 -71 4 -21 -75 10,000.00 Mike Losik, Jr. City Commissioner 4 -19 -71 4 -21 -75 10,000.00 Jack Weisgerber City Commissioner 4 -19 -71 4 -21 -73 10,000.00 Norris P. Olson City Manager 5- 1 -64 Continuous 5,000.00 Donald L. Harrison City Clerk. and Director of Finances 3 -21 -68 Continuous 5,000.00 Melvin E. Abbott City Treasurer 3 -21 -68 Continuous 50,000.00 Harold Henderson Police Judge 3 -31 -67 Continuous 1,000.00 42. 1 THE CITY OF SALINA Saline County, Kansas ' STATEMENT OF INVESTMENTS BY FUNDS December 31, 1971 PARKING METER FUND Homestead Building and Loan - Savings Account (4 3/4 %) Colonial Savings and Loan - Savings Account (4 3/4 %) SANITATION FUND Security Savings and Loan (4 3/4%) Homestead Building and Loan (4 3/4%) Colonial Savings and Loan ' (4 3/4%) WATER AND SEWAGE FUND ' Certificate of Deposit (4.25 %) Certificate of Deposit (4.25 %) Certificate of Deposit (4.25 %) Certificate of Deposit (5 %) ' Certificate of Deposit (5 %) Certificate of Deposit (5 %) ' CONSTRUCTION CP -6 FUND U. S. Treasury Bill (Matured value $100,000.00) ' STREET MACHINERY FUND Security Savings and Loan (4 3/4%) ' Homestead Building and Loan (4 3/4 %) Colonial Savings and Loan ' (4 3/4%) CEMETERY ENDOWMENT FUND Certificate of Deposit (5 %) MAUSOLEUM ENDOWMENT FUND Certificate of Deposit (5 %) TOTAL Issue Due Number Date Date 47651 -M - - 31526 - - 6091 - 47651 -M - 31526 - 6231 6229 6228 6749 6749 6747 3894 6901 47651 -M 31526 6749 Schedule 13 Balance 12 -31 -71 Detail Total $ 8,000.00 5,000.00 $ 13,000.00 $ 10,000.00 10,000.00 10,000.00 2 -1 -71 2 -1 -72 $234,000.00 2 -1 -71 2 -1 -72 67,000.00 2 -1 -71 2 -1 -72 67,000.00 10 -1 -71 10 -1 -72 189,000.00 10 -1 -71 10 -1 -72 117,000.00 10 -1 -71 4 -1 -72 40,000.00 30,000.00 714,000.00 8 -5 -71 2 -3 -72 1_2Z.2175.00 97,175.00 - $ 10,000.00 2,000.00 52000.00 17,000.00 10 -1 -71 10 -1 -72 $ 21,000.00 21,000.00 6749 10 -1 -71 10 -1 -72 $ 16,000.00 16,000.00 $908,175.00 43. 1 THE CITY O' SALINA Saline County, Kansas COMPARISON OF DEPOSITORY SECURITY WITH BALANCES ON DEPOSIT December 31, 1971 Schedule 14 F.D.I.C. or Bank F.S.L.I.C. Security Total Bank Balance Coverage Pledged Coverage Balance Unsecured Depository $957,000.00 $977,000.00 $986,402.88 First National Bank and Trust Company 20,000.00 253,000.00 273,000.00 First State Bank - and Trust Company 657,000.00 National Bank of 283,888.59 America 20,000.00 Planters State Bank ' Homestead Building - and Loan - Security Savings 20,000.00 and Loan 20,000.00 Colonial Savings ' and Loan - 20,000.00 - 20,000.00 20,000.00 - THE CITY O' SALINA Saline County, Kansas COMPARISON OF DEPOSITORY SECURITY WITH BALANCES ON DEPOSIT December 31, 1971 Schedule 14 F.D.I.C. or Bank F.S.L.I.C. Security Total Bank Balance Coverage Pledged Coverage Balance Unsecured $20,000.00 $957,000.00 $977,000.00 $986,402.88 $9,402.88 20,000.00 253,000.00 273,000.00 118,220.82 - 20,000.00 657,000.00 677,000.00 283,888.59 - 20,000.00 837,500.00 857,500.00 573,908.49 - 20,000.00 - 20,000.00 20,000.00 - 20,000.00 - 20,000.00 20,000.00 - 20,000.00 - 20,000.00 20,000.00 - 44.1 THE CITY OF SALINA Saline County, Kansas MUNICIPAL COURT SUMMARY OF ASSESSMENTS, DISBURSEMENTS, AND UNCOLLECTED CASE BALANCE January 1 to December 31, 1971 Uncollected Case Balance, January 1, 1971 Assessments Fines assessed in 1971 Court costs assessed in 1971 Parking violations assessed in 1971 Reinstated Total Assessments Beginning Balance and Assessments Disbursements Fines suspended Fines worked out Fines dismissed Cash collected - Old 1967 fines Cash collected - Old 1969 fines Cash collected - Old 1970 fines Cash collected - 1971 fines Cash collected and remitted to city treasurer Total Disbursements Uncollected Case Balance, December 31, 1971 $ 86.00 516.75 4,135.80 139,115.50 $ 3,758.05 $105,655.00 24,049.00 29,226.2.5 14.00 $158,944.25 $162,702.30 $ 2,969.00 2,886.00 2,659.00 143,854.05 $ 152,368.05 $ 10,334.25 45. 1 r-. THE CITY OF SALINA Saline County, Kansas WATER AND SEWAGE FUND FINANCIAL STATEMENTS December 31, 1971 THE CITY OF SALINA Saline County, Kansas WATER AND SEWAGE FUND COMPARATIVE BALANCE SHEET CURRENT ASSETS Petty cash Cash in banks Water and sewage treasurer Water and sewage treasurer - Operating account Accounts receivable - Customers Inventories Operating stores Meter parts TOTAL CURRENT ASSETS PLANT AND PROPERTY - Schedule 21 Furniture and fixtures Plants, mains, equipment and other property TOTAL PLANT AND PROPERTY OTHER ASSETS Cash in banks (funded reserves) Bond and interest Bond reserve Depreciation and emergency Combined water and sewage system extension_ and bond retirement Investments (funded reserves) Bond reserve Depreciation and emergency Combined water and sewage system extension and bond retirement TOTAL OTHER ASSETS TOTAL ASSETS 46. ASSETS Schedule 16 December 31, 1971 1970 $ 1,500.00 5,916.45 26,725.48 57,249.99 66,448.73 13.884.20 $ 171,724.85 $ 70,632.13 9,172,982.90 $ 9,243,615.03 $ 104,349.65 1,331.93 1,905.41 (726.77) 423,000.00 184,000.00 107,000.00 $ 820,860.22 $10 236,200.10 $ 1,500.00 47,449.93 64,825.22 50,055.47 69,833.95 14,799.73 $ 248,464.30 $ 70,307.13 8,973,753.63 $ 9,044,060.76 $ 104,349.65 60,85 932.98 6,163.69 393,356.10 174, 633.99 161,935.67 $ 841,432.93 10,1332957.99 THE CITY OF SALINA Saline County, Kansas WATER AND SEWAGE FUND COMPARATIVE BALANCE SHEET LIABILITIES CURRENT LIABILITIES Accounts payable Customers' meter deposits Due to sanitation department Accrued expenses TOTAL CURRENT LIABILITIES LONG -TERM INDEBTEDNESS Combined water and sewage system revenue bonds, Series 1961 SURPLUS Appropriated Bond and interest reserve Bond reserve Depreciation and emergency reserve Extension and bond retirement reserve Total Appropriated Unappropriated TOTAL SURPLUS TOTAL LIABILITIES Schedule 16 (Cont'd.) December 31, 1971 1970 $ 21,096.31 31,720.00 433.21 430.00 $ 53,679.52 $ 44,532.73 28,887.00 1,146.07 S 74,565.80 $ 2,475,000.00 $ 2,595,000.00 $ 104,349.65 424,331.93 185,905.41 106,273.23 $ 820,860.22 6,886,660.36 7,707,520.58 $ 104,349.65 393,416.95 175,566.97 168,099.36 $ 841,432.93 6,622,959.26 $ 7,464,392.19 $10,236,200.10 $10,133,957.99 47. 1 THE CITY OF SALINA Saline County, Kansas WATER AND SEWAGE. FUND COMPARATIVE INCOME STATEMENT REVENUE Water revenue Sewage Miscellaneous income Tapping service and frontage Service charge - Sanitation department TOTAL REVENUE OPERATING EXPENSES - Schedule 19 OTHER EXPENSES Interest paid on revenue bonds NET INCOME Schedule 17 December 31, 1971 1970 $ 651,739.39 372,516.99 13,684.33 11,607.85 3.124.26 $1,052,672.82 769,1.46.06 $ 283,526.76 92,668.98 $ 190,857.78 $ 653,706.43 357,803.57 11,646.77 5,501.65 3,062.04 $1,031,720.46 782,348.25 $ 249,372.21 96,574.00 $ 152,798.21 THE CITY OF SALINA Saline County, Kansas WATER AND SEWAGE FUND COMPARATIVE UNAPPROPRIATED SURPLUS BEGINNING BALANCE Add Net income for current year Adjustment for prior encumbrances Capital expenditures from Bond Retirement and Extension Reserve Payment of bond principal and interest from Bond and Interest Reserve Deduct Transfer to Bond and Interest Reserve ENDING BALANCE Schedule 18 December 31, 1971 1970 $6,622,959.26 $6,444,610.00 190,857.78 506.93 72,336.39 212.668.98 $7,099,329.34 212 668.98 $6,886,660.36 152,798.21 3.13 25,268.92 216.574.00 $6,839,254.26 216,295.00 $6,622,959,26 49. 1 1� THE CITY OF SALINA Saline County, Kansas WATER AND SEWAGE FUND COMPARATIVE OPERATING EXPENSES STATEMENT WATER SUPPLY EXPENSES Maintenance - Well pumps and equipment Well power Well house signals River intake power Maintenance - Building and grounds Maintenance - River basin SOFTENING AND TREATMENT EXPENSES Supervision Salaries Electric power Gas service Building operating supplies Chemicals Maintenance - Equipment Maintenance - Buildings Electricity - Calcium plant Gas - Calcium plant Supplies - Calcium plant PUMPING EXPENSES Supervision Salaries Electric power Gas service Lubricants Building operating supplies Maintenance - Electrical equipment and PUMPS Maintenance - Station building and grounds December 31 1971 1970 $ 234.35 $ 2,128.46 4,597.21 6,264.22 1,840.32 1,858.12 1,917.60 1,854.40 101.08 347.91 1,012.24 362.59 $ 9,702.80 $ 12,815.70 $ 21,527.76 43,137.22 14,016.00 3,797.68 141.63 99,515.66 6,550.72 302.88 3,128.00 7,127.22 2,259.75 $201,504.52 $ 13,339.71 25,909.61 9,245.85 396.20 108.21 1,130.60 $ 18,216.15 40,714.11 10,096.00 4,034.75 223.63 128,384.53 10,781.51 388.56 2,803.20 5,809.06 1,543.91 $222,995.41 $ 10,675.69 21,408.84 13,813.22 405.96 101.21 1,142.48 Schedule 19 1971 (Over) Under 1970 $ 1,894.11 1,667.01 17.80 (63.20) 246.83 (649.65) $ 3,112.90 $ (3,311.61) (2,423.11) (3,920.00) 237.07 82.00 28,868.87 4,230.79 85.68 (324.80) (1,318.16) (715.84) $ 21,490.89 $ (2,664.02) (4,500.77) 4,567.37 9.76 (7.00) 11.88 564.02 268.23 (295.79) 99.90 201.66 101.76 $ 50,794.10 $ 48,017.29 $ (2,776.81) 50. 1 THE CITY OF SALINA ' Saline County, Kansas WATER AND SEWAGE FUND COMPARATIVE OPERATING EXPENSES STATEMENT Schedule 19 (Cont'd.) 1 51. 1971 December 31, (Over) Under 1971 1970 1970 DISTRIBUTION EXPENSES Supervision $ 7,829.46 $ 7,310.49 $ (518.97) Salaries 43,869.94 38,608.96 (5,260.98) ' Meter maintenance salaries 12,265.74 11,318.40 (947.34) Meter maintenance supplies 1,375.27 5,711.23 4,335.96 Vehicle and equipment expense 7,520.77 5,350.21. (2,170.56) Tapping supplies 2,399.82 1,988.64 (411.18) ' Maintenance - Distribution mains 5,672.44 10,062.59 4,390.15 Maintenance - Elevated tanks 258.94 9,283.00 9,024.06 Maintenance - Reservoirs Maintenance - Hydrants 455.00 434.65 103.67 1,359.22 (351.33) 924.57 Miscellaneous materials and labor 2,089.54 1,267.53 (822.01) ' 84,171.57 $ 92,363.94 $ 8,192.37 CUSTOMERS' ACCOUNTING AND COLLECTION EXPENSES ' Office salaries $ 47,052.82 $ 45,159.74 $ (1,893.08) Servicemen and meter readers salaries 44,920.75 41,174.19 (3,746.56) Servicemen and meter readers supplies 390.87 670.48 279.61 ' Collection stations 1,814.55 1,797.40 (17.15) Maintenance - Office equipment 2,324.37 2,327.10 2.73 Office supplies 3,474.53 4,179.96 705.43 ' Vehicle expense 2,727.17 2,699.69 (27.48) Postage 122096.55 10 425.98 (1,670.57) $114,801.61 $108,434.54 $ (6,367.07) ADMINISTRATIVE AND GENERAL EXTENSES Supervision $ 13,152.00 $ 12,396.00 $ (756.00) Salaries 5,208.00 5,136.00 (72.00) Telephone expense 3,512.85 3,452.26 (60.59) Office supplies 586.88 197.60 (389.28) Special engineering 675.00 794.71 119.71 Social security 19,264.89 16,252.32 (3,012.57) Insurance 7,298.80 4,889.50 (2,409.30) Sales tax 1,165.58 1,560.21 394.63 1 51. THE CITY OF SALINA ' Saline County, Kansas WATER AND SEWAGE FUND ' COMPARATIVE OPERATING EXPENSES STATEMENT Schedule 19 (Cont'd.) 1 52. 1971 December 31, (Over) Under 1971 1970 1970 ' ADMINISTRATIVE AND GENERAL EXPENSES (Cont'd.) Property taxes $ 30,000.00 $ 30,000.00 $ - Accounts charges off 636.63 286.24 (350.39) ' Long and short cash 63.62 31.24 (32.38) Employees' retirement 18,549.48 17,595.46 (954.02) Accident insurance 16,127.99 13,122.57 (3,005.42) Auditing expense 4,000.00 4,800.00 800.00 Contracting service 2,933.04 7,807.61 4,874.57 Organizational dues and memberships 718.53 842.17 123.64 Office maintenance and utilities 6,900.00 7,400.00 500.00 ' Service performed - Other departments 15,519.00 15,000.00 (519.00) Car mileage and travel expenses 938.45 1,094.95 156.50 $147,250.74 $142,658.84 $ (4,591.90) SEWAGE TREATMENT AND COLLECTION EXPENSES Supervision $ 39,860.31 $ 37,028.74 $ (2,831.57) Salaries 70,859.21 63,396.36 (7,462.85) Electric power 25,055.69 30,078.19 5,022.50 Gas service 3,156.22 3,291.05 134.83 ' Plant operating supplies 194.68 767.18 572.50 - Maintenance Equipment 5,429.01 6,128.38 699.37 Maintenance - Buildings and grounds 593.99 525.57 (68.42) ' Maintenance - Pumping stations 6,583.72 5,679.09 (904.63) Maintenance - Sanitary sewers 2,455.49 2,577.25 121.76 Vehicle expense 6,732.40 5,590.72 (1,141.68) ' $160,920.72 $155,062.53 $ (5,858.19) ' TOTAL OPERATING EXPENSES $769,146.06 $782,348.25 $ 13,202.19 1 52. THE CITY OF SALINA Saline County, Kansas WATER AND SWAGE FUND COMPARISON OF RESERVE BALANCES WITH ORDINANCE REQUIR=TS December 31, 1971 ' Reserve Balances, January 1, 1971 Add ' Transfers to reserves - 1971 Interest on investments Deduct ' Bond principal and interest - 1971 Improvements Reserve Balances, December 31, 1971 ' Reserve Requirements, December 31, 1971 Bond and Interest Reserve Bond principal - 5/12 of principal due August 1, 1971 - 8125,000.00 Bond interest - 5/6 of interest ' due February 1, 1972 - $44,247.50 Bond Reserve Depreciation and Emergency Reserve Total Reserve Requirements 1 Excess Actual Reserve Balances over Reserve Requirements ' Rate Requirement - per Ordinance Debt Service - 1971 ' 135% of Debt Service ' Net Income before Interest Deduction Income Deficiency � I Schedule 20 Depreciation Extension Bond and and and Bond Interest Bond Emergency Retirement Reserve Reserve Reserve Reserve $104,349.65 $393,416.95 $175,566.97 $168,099.36 212,668.98 - - - - 30,914.98 10,338.44 10,510.26 $317,018.63 $424,331.93 $185,905.41 $178,609.62 212,668.98 - - - - - - 72.336.39 $104,349.65 $424,331.93 $185,905.41 $106,273623 $ 52,083.30 $ $ $ 36,872.92 300,000.00 125,000.00 $ 88,956.22 $300,000.00 $125,000.00 $ - $ 15,393.43 $124,331.93 $ 60,905.41 106 273.23 $212,668.98 $287,103.12 $283,526.76 $ 3,576.36 THE CITY OF SALINA Saline County, Kansas WATER AND SEWAGE FUND COMPARATIVE PLANT AND PROPERTY STATEMENT FURNITURE AND FIXTURES PLANT, MAINS, EQUIPMENT AND OTHER PROPERTY Distribution Manholes Cast iron mains Hydrants Valves Stand pipe Sunset stand pipe Meters Water Supply Real estate Pump houses Wells Well pumps Flow lines Pumping Stations Real estate Improvements Pump house Reservoirs Pumps Venture meters Suction lines Water softener equipment River intake pump and water treat- ment - basin Gypsum Hill water tower High service pump and appurtenance Water supply improvements Underground reservoir Land - Underground reservoir basins December 31, 1971 1970 $ 70,632.13 $ 70,307.13 $ 55,168.02 1,909.995.76 165,977.52 224,459.54 60,914.36 101,303.31 354,514.64 $2,872,333.15 $ 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 28,545.49 36,601.41 6,185.44 15,186.88 1,103,021.72 251,180.45 124,802.70 36,654.09 16,190.07 183,638.82 21,626.19 12:_L8,62 722 67 $ 55,168.02 1,882,530.37 163,477.52 220,938.33 60,914.36 101,303.31 345,526.94 $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 28,545.49 36,601.41 6,185.44 15,186.88 1,103,021.72 251,180.45 124,802.70 36,654.09 16,190.07 183,638.82 21,626.19 1 862,722.67 Schedule 21 Increase or (Decrease) $ 325.00 27,465.39 2,500.00 3,521.21 8,987.70 $ 42,474.30 54. THE CITY OF SALINA Saline County, Kansas WATER AND SEWAGE FUND COMPARATIVE PLANT AND PROPERTY STATEMENT PLANT, MAINS, EQUIPMENT AND OTHER PROPERTY (Cont'd.) General Equipment Trucks and compressors Laboratory equipment Storage building Chlorinator equipment Water office improvements Sewage Plant Sewage plant and equipment Sewage lines Expenditures from Water and Sewage Revenue Bond Proceeds Sewage plant improvements Sewage truck lines Addition to softening and treatment plant Key Acres water tower Miscellaneous TOTAL PLANT, MAINS, EQUIPMENT AND OTHER PROPERTY TOTAL PLANT AND PROPERTY December 31, 1971 1970 $ 123,959.09 8,609.06 13,072.04 14,836.34 8,116.44 $ 168,592.97 $ 600,000.00 300,823.75 $ 900,823.75 $ 812,916.26 542,913.63 493,449.80 123,457.85 1,082,160.64 $3,054,898.18 $9,172,982.90 $9,243,615.03 $ 113,396.93 7,137.84 13,072.04 14,836.34 8,116.44 $ 156,559.59 $ 600,000.00 300,823.75 $ 900,823.75 $ 812,916.26 542,913.63 493,449.80 123,457.85 937,439.05 $2,910,176.59 $8,973,753.63 $9,044,060.76 Schedule 21 (Cont'd.) Increase or (Decrease) $ 10,562.16 1,471.22 $ 12,033.38 144,721.59 $144,721.59 $199,229.27 $199,554.27 55. I I I I STATE OF KANSAS AUDITOR'S QUESTIONNAIRE City of Salina Kansas PREPARn BY AUDITOR OF STATE May, 1971 It is requested that the following questions, together with specific answers, be filed with the Auditor of State as a part of each city audit report. If the auditor finds it necessary to qualify his "yes" or "no" answers, he shall make appropriate comment. 1. Were all statutory violations discovered cited in the audit report? Yes 2. Did the county attorney's copy of the audit report include the audit questionnaire? Yes 1 3. Will the working papers for this report be accessible, for a reasonable length of time, for investigation upon direction of the State Municipal Accounting Board? ' 4. If the author's statement is qualified, was full disclosure of cause cited in the audit report?. Yes 5. Were audit adjustments placed of record during the course of the examination? Yes 6. Was all cash on hand accounted for as required by Regulation I -12 of the Audit Program? 7. Was all cash in banks accounted for as required by Regulation I -14 of the Audit Program? 8. Was all revenue accounted for as required by Regulation I -17 of the Audit Program? Yes Yes Yes Yes 9. Were all expenditures accounted for as required by Regulation I -18 of the Audit Program? Yes 10. Was all income from investments accounted for and credited to proper funds? Yes 11. Were confirmations obtained covering federal and state grants, subsidies, and apportionments? Yes 12. List all boards, commissions, departments, or subdivisions of City not audited, giving reasons for their omis- sion. Firemen's Relief Association, Municipal Band Board, The Saline County -City Building Authority, Joint City - County Board of Health, Salina Airport Authority 13. Did you develop a reconcilement of reported collections with credits to customers' accounts? Yes 14. Approximately what percentage of charges to customers' accounts were test - checked by re- computation of billings from service rates applied to quantities as shown by the original meter reading slip? 5% 15. Were fees collected by the city librarian deposited with the treasurer of the library board? N/A 16. Were all expenditures for the library made on order of the library board? N/A 17. Were funds of the firemen's relief association invested or disbursed for authorized purposes? N/A 18. Were all disbursements from the band fund made in accordance with the terms of a written contract with the band? STATE OF KANSAS CITE AUDIT QUESTIONNAIRE City of Salina , Kansas PrtEpr.REn BY AUDITOR OF STATE May, 1971 It is requested that the following questions, together with their answers, be filed with the Auditor of State as a part of each report upon audits of cities. At the option of the auditor, these questions and answers may be included with copies of audit reports filed with the governing body and county attorney. In either case, if the answer to any question indicates a statutory violation or improper accounting procedure, the matter should be fully discussed in the text of the audit report. If proper answer to any question cannot be made in a few words, or if discussion or explanation seems desirable, please include such comments in text of re- port and insert reference to page number in questionnaire answer blank. (This form may be incorporated into the report or the questions and answers typed in the accountant's report. If typed, questions not applicable to a particular city may be omitted and the words "not applicable" inserted after the question number.) II � I GENERAL 1. Were all inter -fund transactions made upon statutory authority? Yes 2. Do the minutes contain adequate record of the proceedings of the governing body ?_ 3. Were the minutes properly approved by the governing body? Yes 4. Were the directives of the governing body performed? Yes 5. Were depositories designated for all city officials receiving public moneys? Yes 6. Were all public moneys deposited in designated depositories? Yes Yes 7. Are bank deposits of all city officials adequately secured? Yes 8. Did the governing body approve all collateral security and personal bonds furnished to secure deposits ?_ Yes 9. Are fidelity bonds and insurance policies properly filed? Yes 10. Were all investments made in accordance with statutory provisions? Yes 11. Were the proceeds from City obligations expended for authorized purposes? Yes 12. Were sinking or reserve funds created and used in accordance with statutory provisions ?. 13. Were claims itemized, internally audited and approved as provided by law? Yes Yes 14. Did the governing body pass appropriation ordinances? Yes 15. Were expenditures from any City funds made in violation of the budget law? No 16. Were expenditures from any City funds made in violation of the cash basis law? No 17. Was there an inventory of public personal property on file? Yes 18. Are there lease- rental or extended contracts in force? 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 services or unauthorized mileage.) None 20. List officers who maintained an unauthorized petty cash fund. None 21. List officers who made miscellaneous purchases or allowances from current collections. None 22. List officers who failed to furnish required surety bond. None CITY CLERK 23. List required forms which are not being properly used. None 24. Did Clerk maintain a fund ledger? Yes 25. Did Clerk maintain an adequate record of fund encumbrances for all City funds? Yes 26. Did Clerk maintain budget appropriation accounts ? — Yes 27. Did Clerk reconcile fiscal agency balance with outstanding matured bonds and coupons? Yes 28. Were all unpaid special assessments certified to the County Clerk to be placed on the tax roll? Yes 29. Did banks furnish Clerk monthly statements of daily balances? Yes CITY TREASURER 30. List required forms which are not being properly used. None 31. Did the Treasurer make disbursements of City funds without properly signed warrants or warrant checks? No 32. Did the City Treasurer maintain records independently of those maintained by the City Clerk? Yes 33. Were there frequent reconciliations between the City Treasurer and the City Clerk? Yes 34. Did the Treasurer maintain a chronological record of collateral securities pledged to secure deposits? Yes 35. Did the City Treasurer pay over to Library Treasurer all funds collected, within budget appropriation, for the maintenance of such public library? Yes 36. Did the City Treasurer publish quarterly reports as required by statute? Yes 33.8816.5 -- 20.78.79 I� I UTILITIES 37. What Utilities were owned or operated by the City? Water and Sewage Department 38. List required utility forms which are not being properly used. None 39. Were operations of the Utilities budgeted? Yes 40. Were transfers of utility surpluses anticipated in the current budget? Yes 41. Were there utility revenue bonds outstanding? Yes 42. Were utility fund transfers made in compliance with statutory provisions? Yes 43. Was petty cash fund confined to statutory use? Yes 44. Were charges for utility services in accordance with rates fixed by ordinance? Yes 45. Was a customers' control account properly maintained? Yes 46. Did the balance in the customers' deposit fund equal the amount of deposits in effect? Yes 47. Was interest credited on deposits annually as required by statute? No - Interest paid at date of withdrawal REQUIRED STATEMENTS Reference 48. Comparison of Cash Balances with Encumbrances . ............................... Schedule 1 49. Statement of Revenue, Estimated and Actual —by item, by fund, differences stated..... Schedules 4 and 5 50. Statement of Expenditure Compared With Appropriations —by item, by fund, differ- ences stated — Reflect Reimbursed Expense Adjustments, if any ...................... Schedules 6 and 7 51. Statement of Revenue and Expenditure for Non - budgeted Funds —by item, by fund... Schedule 8 52. Classified Statement of Receipts, Disbursements and Balances of Cash, Composition of Ending Cash Balance ............................. ............................... Schedule 2 53. Statement of Police Court— Receipts and Disbursements ............................ Schedule 15 54. Summary Statement of Bonds of Indebtedness, Temporary Notes, and No -fund Warrants, Schedule 9 55. Reconcilement of Fiscal Agency Balance. Identify Unredeemed Matured Bonds and Coupons........................................ ............................... Schedule 10 56. Schedule Summarizing Insurance on City Property .. ............................... Schedule 11 57. Schedule of Fidelity Bonds of Elective and Appointive Officers ..................... Schedule 12 58. r ,� Schedule of Investments by Funds ....................... ........................ceule}" 59. Comparison of Depository Security with Balances on Deposit ....................... Schedule 14 60. Schedule of Audit Adjustments ................... None 61. Other Public Activities —Refer to General Provisions, Section I- 19 ................... 62. Exceptions noted in viewing all claim vouchers ...... ............................... None 63. Income and expense statement of municipal utilities: Water Schedule 17 Electric...................................... ............................... None Gas......................................... ............................... None 99- 6616.6 - 20.76.79 s,- 5.71.2M