Audit - 1976CITY OF SALINA
Salina, Kansas
REPORT ON EXAMINATION
December 31, 1976
KENNEDY AND COE
Certified Public Accountants
Salina - Kansas
MEMBERS
OF
AMERICAN INSTITUTE
OF
CERTIFIED
PUBLIC ACCOUNTANTS
KENNEDY AND Cc>
CERTIFIED PUBLIC ACCOUNTANTS
To the Mayor and
The Board of City Commissioners:
OFFICES IN KANSAS
SALINA
CONCORDIA
GREAT SEND
COLBY
GOODLAND
WICHITA
We have examined the financial statements of the various funds and account groups
of the City of Salina, Kansas, for the year ended December 31, 1976. Our exami-
nation included all funds except the Municipal Band Board, the Saline County -City
Building Authority, the Firemen's Relief Association, the Joint City- County Board
of Health, and the Salina Airport Authority. Our examination was performed in
accordance with generally accepted auditing standards and with the provisions of
the Minimum Standard Audit Program approved by the State Municipal Accounting Board
March 19, 1976, and accordingly included such tests of the accounting records and
such other auditing procedures as we considered necessary in the circumstances.
The City of Salina maintains its accounting records on the basis of cash receipts
and disbursements, modified by recording encumbrances as more fully explained in
Note 1. The accompanying financial statements and supplemental information have
been prepared on the same basis, and do not purport to show financial position and
results of operations in accordance with generally accepted accounting principles.
Additional separate accounting records are maintained by the Water and Sewerage
Department which more nearly conforms to generally accepted accounting principles
for commercial utilities. Financial statements, separate and apart from the City's
basic financial statements, are presented herein on pages 66 to 76 and our opinion
on these separate financial statements is included therein on page 66. Similar
separate accounting records are not maintained by the other enterprise funds.
In our opinion, the accompanying financial statements and supplemental information
are not presented in accordance with generally accepted accounting principles, but
are in compliance with applicable Kansas statutes and present fairly the cash and
unencumbered cash balances of the various funds of the City of Salina at December 31,
1976, and its revenues and expenditures for the year then ended in accordance with
the method of accounting described in Note 1 and the second paragraph above, which
methods of accounting have been consistently applied by the City of Salina.
Respectfully submitted,
Salina, Kansas
July 25, 1977
C.P.A.
Licensed M nicipal Public Accountant in
charge of and actively engaged on this audit.
-1-
CITY OF SALINA
Salina, Kansas
INDEX
Page
AUDITORS' OPINION 1
FINANCIAL STATEMENTS
Exhibit
A
COMBINED BALANCE SHEETS
2 -3
Exhibit
B
SUMMARY STATEMENT OF REVENUES, EXPENDITURES, AND
FUND BALANCES
4 -5
Exhibit
C
STATEMENT OF ACTUAL REVENUES AND EXPENDITURES COMPARED
WITH BUDGET,;AND CHANGES IN FUND BALANCES - BY FUND
6 -24
Notes to Financial Statements
25 -26
SUPPLEMENTAL INFORMATION
Schedule
1
Comparison of Cash Balances with Encumbrances and
Composition of Cash Balance
27 -29
Schedule
2
Investments
30 -31
Schedule
3
Statement of Indebtedness
32 -33
Schedule
4
Reconciliation of Fiscal Agency Account
34 -35
Schedule
5
Insurance Coverage
36 -37
Schedule
6
Fidelity Bonds
38
Schedule
7
Funds on Deposit Compared with Depository Security
39
Schedule
8
Municipal Court - Summary of Assessments, Disbursements,
and Uncollected Case Balance
40
Schedule
9
Construction Fund - Schedule of Receipts, Expenditures
and Balances - By Project
41 -42
Schedule
10
Audit Journal Entries
43
Index
CITY OF SALINA
Salina, Kansas
INDEX (CONTD. )
Schedule C -1 to Detail of General Fund Expenditures by Department
C -26 Compared with Budget Appropriations
Statutory Compliance Questionnaire
SEPARATE FINANCIAL STATEMENTS - WATER AND SEWERAGE DEPARTMENT
AUDITORS' OPINION
Exhibit A BALANCE SHEET
Exhibit B INCOME STATEMENT
Exhibit C STATEMENT OF RETAINED EARNINGS
Exhibit D STATEMENT OF CHANGES IN FINANCIAL POSITION
Notes to Financial Statements
Schedule 1 Plant and Property
Schedule 2 Operating Expenses
Page
44 -60
61 -65
66
67
68
69
70
71
72 -73
74 -76
Index
CITY OF SALINA
Salina, Kansas
COMBINED BALANCE SHEETS
December 31, 1976
Assets and
Funds
Cash
Investments
General Fund
$ 440,591.32
$ -
Special Revenue Funds
Social Security
55,175.43
-
Emergency Preparedness
1,312.20
-
Revenues Collected in Advance
31,282.27
-
Street Machinery
3,943.56
25,000.00
Kansas Public Employees' Retirement System
13,548.43
-
Special Gasoline Tax
70,618.42
-
Federal Revenue Sharing
(72,258.66)
224,094.00
Special Reserve
215.95
33,000.00
Human Relations Commission
1,044.67
-
Emergency Jobs Act
1,750.79
-
Workmen's Compensation
5,953.05
-
Firemen's Pension
75,519.88
211,245.00
Policemen's Pension
60,942.56
168,580.00
Kansas Firemen's and Policemen's Retirement
21,875.89
-
Ambulance
6,432.95
-
Debt Service Fund
Bond and Interest
104,603.40
-
Capital Projects Fund
Construction
71,240.07
-
Enterprise Funds
Water and Sewerage
409,310.24
688,000.00
Golf Course
21,784.70
-
Sanitation
80,855.41
80,000.00
Paper Recycling
20,104.81
-
Parking Meters
11,371.69
15,000.00
Solid Waste Disposal
9,675.21
-
Intragovernmental Fund
Central Garage
44,903.37
-
Trust and Agency Funds
Citizenship Trust
25.00
10,000.00
HUD Community Development
9,697.45
200,085.32
Resources
Bonds to be
Issued and
Assessments
Receivable
u ,III
761,106.49
Total
$ 440,591.32
55,175.43
1,31.20
31, 28.27
28,94 .56
13,54 .43
79 ,61.42
151, 83'15.34
33 , 21j5. 95
1,0414.67
1,7.0.79
5,93.05
286,704.88
229,512.56
21,8 5.89
6,4)2.95
104,603.40
832,346.56
1,097,30.24
21,7 4.70
160,85.41
20,1 4.81
26, 3x11.69
9,6/5.21
44,9103.37
10,025.00
209,782.77
Exhibit A
Liabilities. Reserves, and Fund Balances
Temporary
Reserves for Notes Fund
Encumbrances Payable Balance Total
$131,265.42 $ - $ 309,325.90 $ 440,591.32
- 55,175.43
50.22 - 1,261.98
- 31,282.27
- 28,943.56
- - 13,548.43
1,978.85 - 68,639.57
22,016.04 - 129,819.30
33,215.95
- 1,044.67
- 1,750.79
- 5,953.05
- 286,764.88
- 229,522.56
- 21,875.89
- 6,432.95
55,175.43
1,312.20
31,282.27
28,943.56
13,548.43
70,618.42
151,835.34
33,215.95
1,044.67
1,750.79
5,953.05
286,764.88
229,522.56
21,875.89
6,432.95
104,603.40 104,603.40
180.00 761,106.49 71,060.07 832,346.56
96,319.45 - 1,000,990.79
1,097,310.24
- - 21,784.70
21,784.70
4,967.90 - 155,887.51
160,855.41
_ - 20,104.81
20,104.81
_ - 26,371.69
26,371.69
_ _ 9,675.21
9,675.21
_ - 44,903.37
44,903.37
_ - 10,025.00
10,025.00
789.07 - 208,993.70
209,782.77
-2-
CITY OF SALINA
Salina, Kansas
COMBINED BALANCE SHEETS
December 31, 1976
Funds
Trust and Agency Funds (Contd.)
Cemetery Endowment
Mausoleum Trust
Mausoleum Endowment
State Withholding Tax
Totals
Assets and
Cash Investments
$ 1,042.16 $ 26,400.00
55.17 16,900.00
$1.502.617.39 $1.698.304.32
See accompanying notes to financial statements
which are an integral part hereof.
Resources
Bonds to be
Issued and
Assessments
Receivable Total'.
$ - $ 27,442.16
16,95 5.17
$761,106.42.$3,962,048,220-
Exhibit A (Contd.)
Liabilities, Reserves, and Fund Balances
Temporary
Reserves for Notes Fund
Encumbrances Payable Balance Total
$ 27,442.16 $ 27,442.16
16,955.17 16,955.17
$257.566.95 $761.106.49 ,$2.943.354.76 $3.962.028.20
519
CITY OF SALINA
Salina, Kansas
SUMMARY STATEMENT OF REVENUES, EXPENDITURES
AND FUND BALANCES
Year Ended December 31, 1976
Funds
General Fund
Special Revenue Funds
Exhibit B
Fund Fund
Balance Balance
1 -1 -76 Revenues Expenditures 12 -31 -76
$ 234,317.17 $ 3,188,570.63 $ 3,113,561.90 $ 309,325.90
Social Security
39,606.20
207,502.01
191,932.78
55,175.43
Emergency Preparedness
333.78
45,233.74
44,305.54
1,261.98
Revenues Collected in
134,149.29
357,156.94
335,418.72
155,887.51
Advance
33,896.41
31,282.27
33,896.41
31,282.27
Street Machinery
27,622.44
1,321.12
-
28,943.56
Kansas Public Employees'
4,180.43
91,188.23
85,693.45
9,675.21
Retirement System
15,801.21
146,727.17
148,979.95
13,548.43
Special Gasoline Tax
32,004.27
342,220.33
305,585.03
68,639.57
Federal Revenue Sharing
239,441.75
449,034.73
558,657.18
129,819.30
Special Reserve
33,158.72
57.23
-
33,215.95
Human Relations
Commission
3,744.60
223,011.00
24,710.93
1,044.67
Emergency Jobs Act
23,062.65
79,430.74
100,742.60
1,750.79
Workmen's Compensation
680.71
52,897.95
47,625.61
5,953.05
Firemen's Pension
234,552.61
140,831.39
88,619.12
286,764.88
Policemen's Pension
168,917.60
107,255.90
46,650.94
229,522.56
Kansas Fireman's and
Policemen's Retirement
24,838.24
42,096.66
45,059.01
21,875.89
Ambulance
6,432.95
-
-
6,432.95
Debt Service Funds
Bond and Interest
149,919.54
859,687.02
905,003.16
104,603.40
Capital Project Funds
Construction 100,488.1.2 1,201,938.83 1,231,366.88 71,060.07
Enterprise Funds
Water and Sewerage
1,001,658.66
2,062,377.95
2,063,045.82
1,000,990.79
Golf Course
19,855.62
74,209.36
72,280.28
21,784.70
Sanitation
134,149.29
357,156.94
335,418.72
155,887.51
Paper Recycling
1.4,352.12
11,614.79
5,862.10
20,104.81
Parking Meters
38,095.29
90,614.03
102,337.63
26,371.69
Solid Waste Disposal
4,180.43
91,188.23
85,693.45
9,675.21
-4-
CITY OF SALINA
Salina, Kansas
Exhibit B (Contd.)
SUMMARY STATEMENT OF REVENUES, EXPENDITURES
AND FUND BALANCES
Year Ended December 31, 1976
See accompanying notes to financial statements
which are an integral part hereof.
-5-
Fund
Fund
Balance
Balance
Funds
1 -1 -76
Revenues Expenditures
12 -31 -76
Intragovernmental Funds
Central Garage
$ 45,790.00 $
282,444.51 $
283,331.14 $
44,903.37
Trust and Agency Finds
Citizenship Trust
10,000.00
725.00
700.00
10,025.00
HUD Community
Development
5,846.42
405,136.07
2013,988.79
208,993.70
Cemetery Endowment
23,412.54
4,029.62
-
27,442.16
Mausoleum Trust
!,
490.00
280.00
770.00
-
Mausoleum Endowm
nt
16,915.17
40.00
-
16,955.17
State Withholdin
Tax
-
56,232.41
561232.41
-
Totals
,$2,683,564.51 510,354,147.63 $10,094,357.38
$2.943,35
4.76
See accompanying notes to financial statements
which are an integral part hereof.
-5-
CITY OF SALINA
Salina, Kansas
STATEMENT OF ACTUAL REVENUES AND EXPENDITURES COMPARED WITH
BUDGET AND CHANGES IN FUND BALANCES - BY FUND
Year Ended December 31, 1976
Revenues
Current tangible tax
Current intangible tax
Delinquent tax
Bingo gross receipts tax
Cigarette tax
Liquor enforcement tax
Sales tax
Highway maintenance
Licenses, fees and permits
Municipal court fines
Franchise taxes
Rents and concessions
Interest from investments
Services and sales
Ac tual
GENERAL FUND
$1,527,599.88
295,767.48
24,809.42
4,432.13
77,671.00
27,912.43
117,705.00
Fire protection - Outside city limits
Reimbursement of expenditures
Transfer from Special Gas Tax Fund
Total Revenues
Expenditures
Department
City Commission
City Manager
City Clerk
City Attorney
Municipal Court
City Building
Engineer
Fire
Inspection
Park
Police
Street
Street Lighting
Traffic
Schedule
C -1
C -2
C -3
C -4
C -5
C -6
C -7
C -8
C -9
C -10
C -11
C -12
C -13
C -14
134,586.03
134,903.59
414,452.68
11,709.09
20,534.06
106,928.75
110,970.72
13,588.37
165,000.00
3,188,570.63
56,271.50
43,409.85
116,414.17
24,599.17
27,065.23
77,201.58
124,338.95
680,637.24
62,232.98
143,704.24
818,568.50
283,922.72
111,313.01
55,523.56
Budget
$1,557,057.25
200,000.00
20,200.00
14,000.00
72,000.00
22,640.00
117,705.00
2,600.00
92,830.00
170,000.00
334,000.00
13,725.00
22,000.00
124,615.00
95,000.00
8,000.00
165,000.00
3,031,372.25
49,825.00
41,830.00
107,415.00
29,250.00
26,985.00
68,745.00
123,555.00
714,510.00
59,280.00
153,975.00
836,445.00
331,070.00
123,000.00
58,675.00
Exhibit C
Actual
(Over) Under
Budget
$ 29,457.37
(95,767.48)
(4,609.42)
9,567.87
(5,671.00)
(5,272.43)
2,600.00
(41,756.03)
35,096.41
(80,452.68)
2,015.91
1,465.94
17,686.25
(15,970.72)
(5,588.37)
(157,198.38)
(6,446.50)
(1,579.85)
(8,999.17)
4,650.83
(80.23)
(8,456.58)
(783.95)
33,872.76
(2,952.98)
10,270.76
17,876.50
47,147.28
11,686.99
3,151.44
CITY OF SALINA
Salina, Kansas
Exhibit C (Contd.)
STATEMENT OF ACTUAL REVENUES AND EXPENDITURES COMPARED WITH
BUDGET AND CHANGES IN FUND BALANCES - BY FUND
Year Ended December 31, 1976
Expenditures (Contd.)
Department
Schedule
Swimming Pools
C -15 ;
Administration and
Planning
C -16
Insurance and
Contingencies
C -17
Band
C -18
Cemetery
C -19
General Improvement
C -20
Memorial Hall
C -21
Public Health
C -22
Industrial Development
C -23
Noxious Weeds
C -24
Tree Maintenance',
C -25
Floodworks
C -26
Total Expenditures
Revenues Over (Under) Expenditures
Fund Balance, Janu }ary 1,
1976
Adjustment for prior year
encumbrances
Fund Balance, December 31, 1976
Actual
(Over) Under
Actual Budget Budget
26,079.98 $ 21,355.00 ($ 4,724.98)
84,811.97
174,897.41
15,000.00
34,063.52
36,918.65
13,681.41
24,050.00
25,682..32
11,630.53
7,407.21
34,136.20
3,113,561.90
84,985.00
103,580.00
15,000.00
32,515.00
36,380.00
13,425.00
24,050.00
20,000.00
11,810.00
9,765.00
34,285.00
3,131,710.00
173.03
(71,317.41)
(1,548.52)
(538.65)
(256.41)
(5,682.32)
179.47
2,357.79
148.80
18,148.10
75,008.73 ($ 100.337.75) $ 175.346.48
234,205.08
112.09
SPECIAL REVENUE FUNDS
Social Security
Revenues
Current tangible taxes
Delinquent tangible taxes
Contributions by employees and
employer
Total Revenues
$ 75,131.33 $ 76,873.30 $ 1,741.97
1,106.25 400.00 (706.25)
_131,264.43 1.17,000.00 (14,264.43)
207,502.01 194,273.30 (13,228.71)
-7-
CITY OF SALINA
Salina, Kansas
Exhibit C (Contd.)
STATEMENT OF ACTUAL REVENUES AND EXPENDITURES COMPARED WITH
BUDGET AND CHANGES IN FUND BALANCES - BY FUND
Year Ended December 31, 1976
Ac tual
(Over) Under
Actual Budget Budget
SPECIAL REVENUE FUNDS (CONTD.)
Social Security (Contd.)
Expenditures
Social security taxes remitted $ 191,882.02 $ 215,000.00 $ 23,117.98
Refunds 50.76 - (50.76)
Total Expenditures 191,932.78 215,000.00 23,067.22
Revenues Over (Under) Expenditures 15,569.23 ($ 20,726.70) S 36,295.93
Fund Balance, January 1, 1976 39,606.20
Fund Balance, December 31, 1976 $ 55,175.43
Emergency Preparedness
Revenues
Other apportionments and grants
Matching fund from the State of
Kansas
Reimbursement of expenditures
Total Revenues
Expenditures
Personal services
Contractual services
Materials and supplies
Sundry expenditures
Capital outlay
Total Expenditures
Revenues Over (Under) Expenditures
Fund Balance, January 1, 1976
Fund Balance, December 31, 1976
$ 24,000.00 $ - ($ 24,000.00)
18,536.03 - (18,536.03)
2,697.71 - (2,697.71)
45,233.74 - (45,233.74)
28,316.97
- (28,316.97)
12,019.67
- (12,019.67)
1,465.60
- (1,465.60)
32.00
- (32.00)
2,471.30
- (2,471.30)
44,305.54
- (44,305.54)
928.20 $ - ,$ 928.20
333.78
S 1.261.98
CITY OF SALINA
Salina, Kansas
Exhibit C (Contd.)
STATEMENT OF ACTUAL REVENUES AND EXPENDITURES COMPARED WITH
BUDGET AND CHANGES IN FUND BALANCES - BY FUND
Year Ended December 31, 1976
Ac tual
(Over) Under
Actual Budget Budget
SPECIAL REVENUE FUNDS (CONTD -)
Revenues Collected in Advance
Revenues
1977 licences, fees, and permits
paid in 1976 $ 31,282.27 $ - ($ 31,282.27)
Total Revenues', 31,282.27 - (31,282.27)
Expenditures
1976 licenses, fees and permits
collected in 19175 transferred
to General Fund
Total Expenditures
I
Revenues Over (Undejr) Expenditures
Fund Balance, January 1, 1976
Fund Balance, December 31, 1976
Revenues
Interest from investments
Total Revenues
Expenditures
33,896.41
33,896.41
(33,896.41)
(33,896.41)
(2,614.14) -$ - C 2,614.14)
33,896.41
$ 31,282,27
Street Machinery
Revenues Over (Under) Expenditures
Fund Balance, January 1, 1976
Fund Balance, December 31, 1976
$ 1,321.12 $ - ($ 1,321.12)
1,321.12 - (1,321.12)
1,321.12 $ - $ 1,321.12
27,622.44
1 28.943.56
ME
CITY OF SALINA
Salina, Kansas
Exhibit C (Contd.)
STATEMENT OF ACTUAL REVENUES AND EXPENDITURES COMPARED WITH
BUDGET AND CHANGES IN FUND BALANCES - BY FUND
Year Ended December 31, 1976
Actual
(Over) Under
Actual Budget Budget
SPECIAL REVENUE FUNDS (CONTD.)
Kansas Public Employees Retirement System
Revenues
Current tangible taxes
Delinquent tangible taxes
Contributions by employees and
employer
Total Revenues
Expenditures
Employees' retirement funds
remitted
Total Expenditures
Revenues Over (Under) Expenditures
Fund Balance, January 1, 1976
Fund Balance, December 31, 1976
Revenues
Special gasoline tax
Total Revenues
Expenditures
Personal services
Contractual services
Materials and supplies
Transferred to General Fund
Total Expenditures
$ 66,115.35 $ 67,557.38 $ 1,442.03
1,005.64 300.00 (705.64)
79,606.18 78,000.00 (1,606.18)
146,727.17 145,857.38 (869.79)
148,979.95 152,000.00 3,020.05
148,979.95 152,000.00 3,020.05
(2,252.78)($ 6.142.62) $ 3.889.84
15,801.21
$ 13.548.43
Special Gasoline Tax
Revenues Over (Under) Expenditures
Fund Balance, January 1, 1976
Fund Balance, December 31, 1976
-10-
$ 342,220.33 $ 297,000.00 ($ 45,220.33)
342,220.33 297,000.00 (45,220.33)
18,724.89
24,810.00
78,052.04
75,000.00
43,808.10
42,000.00
165,000.00 165,000.00
305.585.03 306,810.00
6,085.11
(3,052.04)
(1,808.10)
1,224.97
36,635.30 ($ 9,810.00) $ 46445.30
32, 004.27
$ 68,639,57
CITY OF SALINA
Salina, Kansas
Exhibit C (Contd.)
STATEMENT OF ACTUAL REVENUES AND EXPENDITURES COMPARED WITH
BUDGET AND CHANGES IN FUND BALANCES - BY FUND
Year Ended December 31, 1976
Actual
SPECIAL REVENUE FUNDS (CONTD.)
Federal Revenue Sharing
Revenues
Grants from Federal government
Interest from investments
Total Revenues)
Expenditures
Personal services)
Contractual sere ces
Materials and su plies
Transfers to oth r agencies
Capital outlay
Total Expenditures
Revenues Over (Under) Expenditures
Fund Balance, January 1, 1976
Fund Balance, December 31., 1976
Revenues
Interest from investments
Total Revenue
Expenditures
Revenues Over (Under) Expenditures
Fund Balance, January 1, 1976
Fund Balance, December 31, 1976
$ 437,916.00
11,118.73
449,034.73
120,142.19
140,611.65
33,631.00
169,000.00
95.272.34
558,657.18
Budget
$ 440,869.00
12,000.00
452,869.00
125,000.00
178,333.00
35,000.00
82,000.00
252.180.00
672,513.00
Actual
(Over) Under
Budget
$ 2,953.00
881.27
3,834.27
4,857.81
37,721.35
1,369.00
(87,000.00)
156.907.66
113,855.82
(109,622.45) ($ 219.644.00) $ 110,021.55
239,441.75
,$ 129.819.30
Special Reserve
$ 57.23 - 0 57.23)
57.23 - (57.23)
57.23 ,$ $ 57.23
33,158.72
S 3JJ i5 °95
-11-
CITY OF SALINA
Salina, Kansas
Exhibit C (Contd.)
STATEMENT OF ACTUAL REVENUES AND EXPENDITURES COMPARED WITH
BUDGET AND CHANGES IN FUND BALANCES - BY FUND
Year Ended December 31, 1976
Actual
(Over) Under
Actual Budget Budget
SPECIAL REVENUE FUNDS (CONTD.)
Human Relations Commission
Revenues
Reimbursement of expenditures $ 11.00 $ - ($ 11.00)
Transfer from other funds 22,000.00 22,000.00 -
Total Revenues 22,011.00 221000.00 (11.00)
Expenditures
Personal services
Contractual services
Materials and supplies
Sundry expenditures
Total Expenditures
Revenues Over (Under) Expenditures
Fund Balance, January 1, 1976
Fund Balance, December 31, 1976
20,382.59
21,975.00
1,592.41
3,204.11
2,510.00
(694.11)
1,024.23
700.00
(324.23)
100.00
200.00
100.00
24,710.93
25,385.00
674.07
(2,699.93)($ 3.385.00) S 685.07
3,744.60
$ 1,044.67
Emergency Jobs Act
Revenues
Grants from Federal government
Reimbursement of expenditures
Total Revenues
Expenditures
Personal services
Contractual services
Total Expenditures
Revenues Over (Under) Expenditures
Fund Balance, January 1, 1976
Fund Balance, December 31, 1976
-12-
$ 79,303.23 $
127.51 _
79,430.74
($ 79,303.23)
(127.51)
(79,430.74)
83,182.22 - (83,182.22)
17,560.38 - (17,560.38)
100,742.60 - (100,742.60)
(21,311.86) $ - 86)
23,062.65
0.79
CITY OF SALINA
Salina, Kansas
Exhibit C (Contd.)
STATEMENT OF ACTUAL REVENUES AND EXPENDITURES COMPARED WITH
BUDGET AND CHANGES IN FUND BALANCES - BY FUND
Year Ended December 31, 1976
Actual Budget
SPECIAL REVENUE FUNDS (CONTD.)
Workmen's Compensation
Revenues
Current tangible '',taxes
Delinquent tangible taxes
Reimbursement of ''lexpenditures
Total Revenues
Expenditures
Insurance premiums
Total Expenditures
Revenues Over (Under) Expenditures
Fund Balance, January 1, 1976
Fund Balance, December 31, 1976
Revenues
Current tangible',taxes
Delinquent tangible taxes
Interest from investments
Contributions bylemployees
Total Revenues
Expenditures
Pensions paid
Refunds
Reserve
Total Expenditures
$ 47,356.86
565.89
4,975.20
52,897.95
$ 48,725.00
48,725.00
Actual
(Over) Under
Budget
$ 1,368.14
(565.89)
(4,975.20)
(4,172.95)
47,625.61 49,000.00 1,374.39
47,625.61 49,000.00 1,374.39
5,272.34 ($ 275.00) $ 5.547.34
680.71
$ 5.953.05
Firemen's Pension
Revenue Over (Under) Expenditures
Fund Balance, January 1, 1976
Fund Balance, December 31, 1976
$ 90,090.96 $ 92,228.36
1,558.97 400.00
9,961.11 9,965.00
39,220.35 36,750.00
140,831.39 139,343.36
79,115.00 789075.00
9,504.12 2,000.00
-- 25,000.00
88,61.9.12 105,075.00
52,21.2.27 $ 34.268.36
234,552.61
2 6 764.88
$ 2,137.40
(1,158.97)
3.89
(2,470.35)
(1,488.03)
(1,040.00)
(7,504.12)
25,000.00
16,455.88
$_ 17,94a . 91
-13-
CITY OF SALINA
Salina, Kansas
Exhibit C (Contd.)
STATEMENT OF ACTUAL REVENUES AND EXPENDITURES COMPARED WITH
BUDGET AND CHANGES IN FUND BALANCES - BY FUND
Year Ended December 31, 1976
Actual Budget
SPECIAL REVENUE FUNDS (CONTD.)
Policemen's Pension
Revenues
Current tangible taxes
Delinquent tangible taxes
Interest from investments
Contributions by employees
Total Revenues
Expenditures
Pensions paid
Refunds
Reserve
Total Expenditures
Revenues Over (Under) Expenditures
Fund Balance, January 19 1976
Fund Balance, December 31, 1976
$ 66,100.89
1,055.95
7,595.98
32.503.08
107,255.90
$ 67,748.16
200.00
7,595.00
30.000.00
105,543.16
43,041.75 33,350.00
3,609.19 2,000.00
- 25,000.00
46,650.94 601350.00
60,604.96 ,$ 45.193.16
168,917.60
$ 229.522.56
Kansas Firemen's and Policemen's Retirement
Revenues
Current tangible taxes
Delinquent taxes
Contributions by employees
Total Revenues
Expenditures
Retirement funds remitted
Total Expenditures
Revenues Over (Under) Expenditures
Fund Balance, January 1, 1976
Fund Balance, December 31, 1976
-14-
$ 23,272.68
389.85
18,434.13
42,096.66
$ 23,831.86
50.00
10,800.00
34,681.86
Actual
(Over) Under
Budget
$ 1,647.27
(855.95)
(.98)
(2,503.08)
(1,712.74)
(9,691.75)
(1,609.19)
25,000.00
13,699.06
S 15.411.80
$ 559.18
(339.85)
(7,634.13)
(7,414.80)
45,059.01 55,000.00 9,940.99
45,059.01 55,000.00 9,940.99
(2,962.35)(, 24.318.14) $ 17.35
24,838.24
,S 21.875.89
CITY OF SALINA
Salina, Kansas
Exhibit C (Contd.)
STATEMENT OF ACTUAL REVENUES AND EXPENDITURES COMPARED WITH
BUDGET AND CHANGES IN FUND BALANCES - BY FUND
Year Ended December 31, 1976
Actual
(Over) Under
Actual Budget Budget
SPECIAL REVENUE FUNDS (CONTD.)
Ambulance
Revenues $ - $ -
Expenditures
Revenues Over (Undefr) Expenditures
Fund Balance, January 1, 1976
Fund Balance, December 31, 1976
6,432.95
S 6.432.95
DEBT SERVICE FUNDS
Bond and Interest
Revenues
Current tangiblel,taxes
Delinquent tangible taxes
Current special assessment taxes
Delinquent special assessment taxes
Interest from investments
Special assessments
Transfer from parking meters, water
and sewerage, 4nd golf course
Total Revenues
Expenditures
General bond principal
General bond interest
Curb, gutter and paving
principal (CS)! ,
Curb, gutter and',paving
principal (POS)
Curb, gutter and paving
interest (CS)
Curb, gutter and paving
interest (POS)
$ 385,003.80 $
7,165.48
329,196.88
56,836.70
15,225.36
7,498.80
394,549.13 $ 9,545.33
5,000.00
(2,165.48)
330,930.00
1,733.12
20,000.00
(36,836.70)
22,000.00
6,774.64
8,000.00
501.20
58,760.00
65,760.00
7,000.00
8591 687.02
846,239.13
- (13,447.89)
228,000.00
235,000.00
7,000.00
67,313.75
69,798.15
2,484.40
160,569.28
155,180.18
(5,389.10)
324,430.72
306,819.82
(17,610.90)
37,012w84
31,781.86
(5,230.98)
86,741.79
64,669.89
(22,071.90)
-15-
CITY OF SALINA
Salina, Kansas
Exhibit C (Contd.)
STATEMENT OF ACTUAL REVENUES AND EXPENDITURES COMPARED WITH
BUDGET AND CHANGES IN FUND BALANCES - BY FUND
Year Ended December 31, 1976
Actual
(Over) Under
Actual Budget Budget
DEBT SERVICE FUNDS (CONTD.)
Bond and Interest (Contd.)
Expenditures (Contd.)
Fiscal agency commission and
postage
Estimated principal and interest
on bonds to be issued
Total Expenditures
Revenues Over (Under) Expenditures
Fund Balance, January 1, 1976
Fund Balance, December 31, 1976
$ 934.78 $ 1,250.10 $ 315.32
- 45,000.00 45,000.00
905,003.16 909,500.00 4,496.84
(45,316.14)(5 63.260.87) 1 17.944.73
149,919.54
$ 104.603.40
CAPITAL PROJECT FUNDS
Construction
Revenues
Grants
Special assessments and charges
Transfer from other funds
Temporary notes issued
Total Revenues
Expenditures
Revenues Over (Under) Expenditures
Fund Balance, January 1, 1976
Fund Balance, December 31, 1976
-16-
$ 63,734.52 $
303,518.87
73,578.95
761.106.49
1,201,938.83 _
($ 63,734.52)
(303,518.87)
(73,578.95)
(761,106.49)
(1,201,938.83)
1,231,366.88 - (1,231,366.88)
(29,428.05) $ - (S 29.428.05)
100,488.12
S 71,060.07
CITY OF SALINA
Salina, Kansas
Exhibit C (Contd.)
STATEMENT OF ACTUAL REVENUES AND EXPENDITURES COMPARED WITH
BUDGET AND CHANGES IN FUND BALANCES - BY FUND
Year Ended December 31, 1976
Actual
(Over) Under
Actual Budget _ Budget
ENTERPRISE FUNDS
Water and Sewerage
Revenues
Water
Sewage
Miscellaneous salefs
Tapping service
Sanitation fees
Deposits on meters
Miscellaneous
Interest on investments
Grant - Environmental Protection
Agency
Total Revenues
Expenditures
Water supply
Softening and treatment
Pumping expense
Distribution
Customer accounting and collections
Administrative an general expense
Sewage treatment nd collection
Transfer Bond Ord nance Reserve
Cash remitted to ianitation
Department
Refunds and reimbursements
Capital expenditures
Sales tax
Customer deposit refunds
Total Expenditures
$1,137,857.54 $1,010,000.00 ($ 127,857.54)
418,243.25
400,000.00
(18,243.25)
10,029.39
8,000.00
(2,029.39)
16,959.84
15,000.00
(1,959.84)
352,794.67
338,400.00
(14,394.67)
28,040.00
-
(28,040.00)
5,820.53
5,580.00
(240.53)
43,832.73
-
(43,832.73)
48,800.00 - _ (48,800.00)
2,062,377.95 1,776,980.00 (285,397.95)
25,197.59
23,525.00
(1,672.59)
328,481.91
323,025.00
(5,456.91)
88,433.18
88,475.00
41.82
109,359.43
120,835.00
11,475.57
182,788.29
190,070.00
7,281.71
267,038.91
236,240.00
(30,798.91)
283,270.79
315,135.00
31,864.21
211,386.42
2110095.00
(291.42)
353,000.00
338,400.00
(14,600.00)
7,685.27
-
(7,685.27)
150,380.77
120,000.00
(30,380.77)
29,848.26
-
(29,848.26)
26,175.00
-
_ (26,175.00)
2,063,045.82 1,966,800.00 (96,245.82)
Revenues Over (Under) Expenditures (667.87)(,$ 189,820.00) -S- 189.152.13
Fund Balance, January 1, 1976 994,848.+2
Adjustment of prior year encumbrances 6,810.64
Fund Balance, Decem�er 31, 1976 jl— ,QQ0,990.7�
II
-17-
CITY OF SALINA
Salina, Kansas
Exhibit C (Contd.)
STATEMENT OF ACTUAL REVENUES AND EXPENDITURES COMPARED WITH
BUDGET AND CHANGES IN FUND BALANCES - BY FUND
Year Ended December 31, 1976
Ac tual
ENTERPRISE FUNDS (CONTD.)
Golf Course
Revenues
Membership and green fees
Cart rental
Cart storage
Cart user fees
Oil well lease
Total Revenues
Expenditures
Personal services
Contractual services
Materials and supplies
Sundry expenditures
Capital outlay
Total Expenditures
Revenues Over (Under) Expenditures
Fund Balance, January 19 1976
Fund Balance, December 31, 1976
Revenues
Interest from investments
Miscellaneous sales and services
Service fees
Reimbursement of expenditures
Total Revenues
Expenditures
Personal services
Contractual services
Materials and supplies
Capital outlay
Total Expenditures
-18-
$ 66,934.58
658.22
1,538.82
2,253.91
2.823.83
74,209.36
37,609.72
14,617.61
6,817.44
13,092.56
_ 142.95
72, 280.28
Actual
(Over) Under
Budget Budget
$ 60,000.00 ($ 6,934.58)
550.00
(108.22)
1,000.00
(538.82)
4,400.00
2,146.09
2,600.00 (223.83)
68,550.00 (5,659.36)
39,145.00
11,510.00
7,995.00
12,560.00
2.000.00
73,210.00
1,535.28
(3,107.61)
1,177.56
(532.56)
1.857.05
929.72
1,929.08 ( 4.660.00) 6 6.589.0$
19,855.62
$ 21.71$A.70
Sanitation
$ 3,174.40
12.19
353,483.40
486.95
357,156.94
201,918.92
107,525.84
21,278.96
4.695.00
335,418.72
$ 3,000.00 ($ 174.40)
(12.19)
338,400.00 (15,083.40)
(486.95)
341,400.00 (15,756.94)
274,600.00
93,210.00
19,830.00
387,640.00
72,681.08
(14,315.84)
(1,448.96)
(4,695.00)
52221.28
CITY OF SALINA
Salina, Kansas
Exhibit C (Contd.)
STATEMENT OF ACTUAL REVENUES AND EXPENDITURES COMPARED WITH
BUDGET AND CHANGES IN FUND BALANCES - BY FUND
Year Ended December 31, 1976
Actual
(Over) Under
Actual Budget _ Budget
ENTERPRISE FUNDS (CONTD.)
Sanitation (Contd.)
Revenues Over (Under) Expenditures
Fund Balance, Janua�y 1, 1976
Fund Balance, December 31, 1976
Revenues
Sale of commodities
Total Revenues,
Expenditures
Personal services''
Contractual services
Materials and supplies
Sundry expenditures
Total Expenditures
Revenues Over (Under) Expenditures
Fund Balance, January 1, 1976
Fund Balance, December 31, 1976
Revenues
Parking meter revenue
Interest from investments
Parking meter permits
Total Revenues
Expenditures
Personal services
Contractual services
$ 21,738.22 ($ 46,240.00) ,$ 67,978.22
134,149.29
$ 155,887.51
Paper Recycling
$ 11,614.79 $ 10,000.00 ($ 1,614.79)
11,614.79 10,000.00 (1,614.79)
1,757.79
604.31
3,500.00
5,862.10
7,825.00
2,735.00
750.00
6.000.00
17,310.00
7,825.00
977.21
145.69
2.500.00
11,447.90
5,752.69 ($ 7.310.00) $ 13,062.69
14,352.12
$ 20.104.81
Parking Meters
$ 66,873.69
1,845.52
21,894.82
90,614.03
38,428.39
18,970.26
$ 69,500.00
1,000.00
17,500.00
88,000.00
38,040.00
21,515.00
$ 2,626.31
(845.52)
_4,394.82)
(2,614.03)
(388.39)
2,544.74
ffim
CITY OF SALINA
Salina, Kansas
Exhibit C (Contd.)
STATEMENT OF ACTUAL REVENUES AND EXPENDITURES COMPARED WITH
BUDGET AND CHANGES IN FUND BALANCES - BY FUND
Year Ended December 31, 1976
Actual
(Over) Under
Actual Budget Budget
ENTERPRISE FUNDS (CONTD.)
Parking Meters (Contd.)
Expenditures (Contd.)
10,000.00 0
5,567.83)
75,620.40
Materials and supplies
$ 1,938.98 $
2,035.00
$ 96.02
Transfers to Bond and Interest Fund
43,000.00
43,000.00
-
Capital outlay
-
1,850.00
1,850.00
29,825.00
Total Expenditures
102,337.63
106,440.00
4,102.37
9,000.00
Revenue Over (Under) Expenditures
(11,723.60)($ 18.440.00)
6.716.40
91,195.00
Fund Balance, January 1, 1976
38,095.29
Fund Balance, December 31, 1976
S 26.37] ,69
Solid Waste Disposal
Revenues
Income from leased land
Service fees
Total Revenues
Expenditures
Personal services
Contractual services
Materials and supplies
Sundry expenditures
Total Expenditures
Revenues Over (Under) Expenditures
Fund Balance, January 1, 1976
Fund Balance, December 31, 1976
-20-
$ 15,567.83 $
10,000.00 0
5,567.83)
75,620.40
85,000.00
9,379.60
91,188.23
95,000.00
3,811.77
33,313.37
43,795.00
10,481.63
35,547.11
29,825.00
(5,722.11)
7,832.97
7,575.00
(257.97)
9,000.00
10,000.00
1,000.00
85,693.45
91,195.00
5,501.55
5,494.78 9 3,805.00 S 1.689.78
4,180.43
CITY OF SALINA
Salina, Kansas
Exhibit C (Contd.)
STATEMENT OF ACTUAL REVENUES AND EXPENDITURES COMPARED WITH
BUDGET AND CHANGES IN FUND BALANCES - BY FUND
Year Ended December 31, 1976
Actual
(Over) Under
Actual Budget Budget
INTRAGOVERNMENTAL FUNDS
Central Garage
Revenues
Reimbursement of expenditures $ 282,444.51 $ - (1S 282,444.51)
Total Revenuesi 282,444.51 - _ (282,444.51)
Expenditures
Personal services'
services Contractual services
Materials and su plies
Sundry expenditu es
Capital outlay
Total Expenditures
Revenues Over (Under) Expenditures
Fund Balance, Janu ry 1, 1976
Adjustment for prier year encumbrances
Fund Balance, December 31, 1976
TRUST AND AGENCY FiJNDS
Citizenship Trust
Revenues
Interest from investments
Total Revenues
Expenditures
Awards
Total Expenditures
Revenues Over (Under) Expenditures
53,854.35
- (53,854.35)
17,498.45
- (17,498.45)
203,259.95
- (203,259.95)
5,694.13
- (5,694.13)
3,024.26
- _ (3,024.26)
283,331.14
- (283,331.14)
(886.63) ,$
- ($ 886.63)
45,775.98
14.02
$ 44,903.37
Fund Balance, January 1, 1.976
Fund Balance, December 31, 1976
725.00 $ 725.00)
725.00 - (725.00)
700.00
700.00
(700.00)
(700.00)
25.00
10,00 a00
x,10 '025.00
-21-
CITY OF SALINA
Salina, Kansas
Exhibit C (Contd.)
STATEMENT OF ACTUAL REVENUES AND EXPENDITURES COMPARED WITH
BUDGET AND CHANGES IN FUND BALANCES - BY FUND
Year Ended December 31, 1976
Actual
(Over) Under
Actual Budget Budget
TRUST AND AGENCY FUNDS (CONTD.)
HUD Community Development
Revenues
Grants from Federal government $ 382,647.60 $ - ($ 382,647.60)
Interest from investments 85.32 - (85.32)
Reimbursement of expenditures 22,403.15 - (22,403.15)
Total Revenues 405,136.07 - (405,136.07)
Expenditures
Personal services
Contractual services
Materials and supplies
Refund of advance
Capital outlay
Total Expenditures
Revenues Over (Under) Expenditures
Fund Balance, January 1, 1976
Fund Balance, December 31, 1976
Revenues
Interest from investments
Perpetual care deposits
Total Revenues
Expenditures
18,263.85
- (18,263.85)
22,646.72
- (22,646.72)
1,538.68
- (1,538.68)
150,000.00
- (150,000.00)
9,539.54
- (9,539.54)
201,988.79
- (201,988.79)
203,147.28 $ - $ 203.147.28
5,846.42
$ 208,993.70
Cemetery Endowment
Revenues Over (Under) Expenditures
Fund Balance, January 1, 1976
Fund Balance, December 31, 1976
-22-
$ 1,479.62
2,550.00
4,029.62
($ 1,479.62)
(2,550.00)
(4,029.62)
4,029.62 - S 4.029.62
23,412.54
27,442.16
CITY OF SALINA
Salina, Kansas
Exhibit C (Contd.)
STATEMENT OF ACTUAL REVENUES AND EXPENDITURES COMPARED WITH
BUDGET AND CHANGES IN FUND BALANCES - BY FUND
Year Ended December 31, 1976
Actual
(Over) Under
Actual Budget Budget
TRUST AND AGENCY FUNDS (CONTD.)
Mausoleum Trust
Revenues
Sale of mausoleum space
Total Revenues
Expenditures
Sales proceeds remitted to district
court
Total Expenditures
Revenues Over (Under) Expenditures
Fund Balance, January 1, 1976
Fund Balance, December 31, 1976
Revenues
Sale of mausoleum space
Total Revenues
$ 280.00 $ - ($ 280.00)
280.00 - (280.00)
770.00
770.00
770.00)
_ (770.00)
(490.00) $ ($ 490.00)
490.00
Mausoleum Endowment
Expenditures
Revenues Over (Under) Expenditures
Fund Balance, January 1, 1976
Fund Balance, December 31, 3976
$ 40.00 $ - (y 40.00)
40.00 - (40.00)
40.00 ,�_ ! -Y 40.00
16,915.17
$ 16,955.17
-23-
CITY OF SALINA
Salina, Kansas
Exhibit C (Contd.)
STATEMENT OF ACTUAL REVENUES AND EXPENDITURES COMPARED WITH
BUDGET AND CHANGES IN FUND BALANCES - BY FUND
Year Ended December 31, 1976
Actual
(Over) Under
Actual Budget Budget
TRUST AND AGENCY FUNDS (CONTD.)
State Withholding Tax
Revenues
State withholding tax deductions $ 56,232.41 $ - ($ 56,232.41)
Total Revenues 56,232.41 - (56,232.41)
Expenditures
State withholding tax deductions
remitted
Total Expenditures
Revenues Over (Under) Expenditures
Fund Balance, January 1, 1976
Fund Balance, December 31, 1976
-24-
56,232.41
56,232.41
See accompanying notes to financial statements
which are an integral part hereof.
(56,232.41)
(56,_232.41)
CITY OF SALINA
Salina, Kansas
NOTES TO FINANCIAL STATEMENTS
1. Significant Accounting Policies:
a. The account Iing records of the City are maintained on the cash basis
as to revenues and the encumbrance method as to expenditures. This
method records revenues when the monies are actually received and
expenditures at the time a fund is legally encumbered under appli-
cable Kansas law. This method serves to develop information relative
to compliance with the budget, cash basis, and other statutes
applicable to Cities within the State of Kansas. The method is not,
however, in accordance with generally accepted accounting principles
for municipalities. The principle differences between the method of
accounting',utilized and generally accepted accounting principles
are as follows:
• Fixedlasset records are not maintained
• Depreciation is not recorded in enterprise funds
• Receivables are not recorded until collected
• Invent:ories are not recorded in the enterprise funds
• The Water Utility Fund does not reflect the bonded indebtedness
or accrued interest thereon
• A Lon i0 -Term Debt Fund is not maintained
• Special Assessments are accounted for in the Bond and Interest
Fund, rather than in a separate fund.
b. Investments are stated at cost and revenues frem investments are
recorded when received.
c. Transfers 'between funds are recorded as expenditures of the fund
making the transfer and revenues of the fund receiving the transfer.
2. The City participates in the Kansas Public Employees Retirement System, estab-
lished under the following statutory authority
• Policemen's and Firemen's Retirement Fund - K.S.A. 74 -4951
• Other employees' retirement fund - K.S.A. 74 -4901 and following.
These retirement programs are administered by the State of Kansas, which receives
premiums withtpeld from employees wages and contributed by the employer and
provides applicable retirement benefits directly to covered employees.
The City administers pension plans covering the employees of the police and
fire departments as provided by K.S.A. 13 -14a01 and following, known as the
Firemen's Pension Fund and the Policemen's Pension Found.
-25-
The Kansas Public Employees Retirement System on May 26, 1977, provided the
results of a study by their actuary which showed the actuarially determined mini-
mum annual contributions to (1) amortize unfunded liabilities for active
members over 40 years, (2) amortize unfunded liabilities for retired members
over 20 years, and (3) meet the normal or ongoing cost of pension benefits
for active members of the Policemen's Pension and the Firemen's Pension Plans.
This study showed an unfunded liability for both plans of $1,358,900, which
would require an annual amortization payment of $269,400 in addition to normal
annual costs.
Under the provisions of K.S.A. 12 -5001 to 12 -5007, the City has an option to
(1) continue to maintain the present plans and beginning January 1, 1978, to
fund the plans in accordance with minimum funding standards, or (2) merge the
local plans with the Kansas Police and Firemen's Retirement System and dis-
continue the administration of the local plans. At this date no decision has
been made by the City as to which option will be followed.
Provision for pension benefits in 1976, applicable to all pension plans des-
cribed above is shown by the following schedule:
State Administered Plans
Policemen's and firemen's
Fund
Other Public Employees'
Retirement Fund
City Administered Plans
Firemen's Pension Fund
Policemen's Pension Fund
Totals
Provided
by City
Employees'
Contributions
Total
$ 26,624.88 $ 18,434.13 $ 45,059.01
77,793.29 71,186.66 148,979.95
104,418.17 89,620.79 194,038.96
101,611.04 39,220.35 140,831.39
74,752.82 32,503.08 107,255.90
1762363.86 71,723.43 248,087.29
$280,782.03 $161,344,22 $442,126.25
3. The City has established the following reserve accounts, which are being carried
in the City's records with the Construction Funds, as shown on Schedule 9.
0 Solid Waste Equipment Reserve $17,000
• Computer Equipment and Software Reserve $15,500
-26-
4. Interest on customers' meter deposits of the Water and Sewerage Fund is not
credited annually as required by K.S.A. 12 -822, but is paid at date of deposit
withdrawal by customer.
5. K.S.A. 79 -2935 prohibits expenditures in excess of the amount budgeted.
Expenditures of!tae Water and Sewerage Fund were in excess of the budget, as
shown on Exhibit C.
6. Depository security provided by The First National Bank and Trust Company was
not sufficient at December 31, 1976 to meet the requirements of K.S.A. 9 -1402.
The violation was caused by a misunderstanding of the provision requiring a
separate entity) as depository for the securities, and was corrected in 1977
by the transfer' of security from the bank's trust department to another
institution.
7. Reserves have seen provided as required under the Bond Ordinances. The amounts
required to be maintained in each reserve account have been provided. The
rates in effect), were sufficient in 1976 to create a net income in excess of
Bond Ordinancelrequirements.
8. The principle $10,000) of the Citizenship Trust Fund must be maintained intact.
Revenues from the fund are to be used for annual awards to outstanding Salina
citizens.
-27-
Funds
General Fund
CITY OF SALINA
Salina, Kansas
Schedule 1
COMPARISON OF CASH BALANCES WITH ENCUMBRANCES
AND COMPOSITION OF CASH BALANCES
Year Ended December 31, 1976
Unencumbered Treasurer's
Cash Cash and
12 -31 -76 Encumbrances Investments
$ 309,325.90 $131,265.42 $ 440,591.32
Special Revenue Funds
Social Security
55,175.43
-
55,175.43
Emergency Preparedness
1,261.98
50.22
1,312.20
Revenues Collected in Advance
31,282.27
-
31,282.27
Street Machinery
28,943.56
-
28,943.56
Kansas Public Employees'
Retirement System
13,548.43
-
13,548.43
Special Gasoline Tax
68,639.57
1,978.85
70,618.42
Federal Revenue Sharing
129,819.30
22,016.04
151,835.34
Special Reserve
33,215.95
-
33,215.95
Human Relations Commission
1,044.67
-
1,044.67
Emergency Jobs Act
1,750.79
-
1,750.79
Workmen's Compensation
5,953.05
-
5,953.05
Firemen's Pension
286,764.88
-
286,764.88
Policemen's Pension
229,522.56
-
229,522.56
Kansas Firemen's and Policemen's
Retirement
21,875.89
-
21,875.89
Ambulance
6,432.95
-
6,432.95
Debt Service Funds
Bond and Interest
104,603.40
-
104,603.40
Capital Project Funds
Construction
71,060.07
180.00
71,240.07
Enterprise Funds
Water and Sewerage
1,000,990.79
96,319.45
1,097,310.24
Golf Course
21,784.70
-
21,784.70
Sanitation
155,887.51
4,967.90
160,855.41
Paper Recycling
20,104.81
-
20,104.81
Parking Meters
26,371.69
-
26,371.69
Solid Waste Disposal
9,675.21
-
9,675.21
-28-
CITY OF SALINA
Salina, Kansas
Schedule 1 (Coned.)
COMPARISON OF CASH BALANCES WITH ENCUMBRANCES
AND COMPOSITION OF CASH BALANCES
Year Ended December 31, 1976
Funds
Intragovernmental,Funds
Central Garage
Trust and Agency Funds
Citizenship Trust
HUD Community Development
Cemetery Endowment
Mausoleum Trust
Mausoleum Endowalent
State Withholdinjg Tax
Totals
Composition of Cash Balance
Cash in Banks
Planters Stater Bank and Trust Co.
First State Bank and Trust Co.
First Nationale', Bank and Trust Co.
National Bank of America
Petty Cash
Cash on Hand
Investments
Total
Unencumbered
Cash
12 -31 -76
Treasurer's
Cash and
Encumbrances Investments
$ 44,903.37 $
10,025.00
208,993.70
27,442.16
16,955.17
789.07
$ 44,903.37
10,025.00
209,782.77
27,442.16
16,955.17
$2.943,354.76 .$257,566.95 �a.200.921.,Zj
$205,674.37
210,879.22
548,836.91
535,701.89 $1,501,092.39
1,500.00
25.00
1,698,304.32
See accompanying notes to financial statements
which are an integral part hereof.
-29-
CITY OF SALINA
Salina, Kansas
Schedule 2
INVESTMENTS
December 31, 1976
Cost
Funds
$ 25,000.00
Street Machinery
224,094.00
Federal Revenue Sharing
.33,000.00
Special Reserve
Firemen's Pension
Policemen's Pension
68,245.00
168,580.00
1
Water and Sewerage
Bond Reserve
$560,000.00
128,000.00 688,000.00
System Reserve
80,000.00
Sanitation
15,000.00
Parking Meter
10,000.00
Citizenship Trust
HUD Community Development
20,085.32
Cemetery Endowment
266,400.00
Mausoleum Endowment
16,900.00
Total
x.698.304.32
Detail of Investments
Certificates of Deposit - First National Bank
and Trust Company
12009, dated 2 -2 -76, 5.25 %, 1 year 308,000.00
12596, dated 10 -6 -76, 5.875 %, 1 year 423,300.00
10883, dated 10 -1 -75, 7.25 %, 4 years 10,000.00 741,300.00
Certificates of Deposit - Planters State Bank
6793, dated 1- 29 -76, 4.7637o, 1 year 211,245.00
6794, dated 1- 29 -76, 4.763 %, 1 year 168,580.00
7388, dated 10- 12 -76, 5.087 %, 90 days 112,047.00 491,872.00
Certificate of Deposit - National Bank of America
877, dated 11 -1 -76, 4.929 %, 90 days 112,047.00
-30-
CITY OF SALINA
Salina, Kansas
Schedule 2 (Contd.)
INVESTMENTS
December 31, 1976
Detail of Investments (Contd.)
Savings Accounts'- First National Bank and
Trust Company
4- 25 -70 -4, 5% 50,000.00
4- 25 -69 -3, 5% 150,085.32
Savings Account 4 Homestead Savings and Loan
0 -01- 000 - 47651 5.25%
Savings Account - Security Savings and Loan
0 -01 -000 - 060910 5.25%
Savings Account Colonial Savings and Loan
0 -05- 000 - 315261, 5.25%
Savings Account ',- Capital Federal Savings and Loan
379379, 5.75%
Total
See accompanying notes to financial statements
which are an integral part hereof.
Cost
$ 200,085.32
40,000.00
40,000.00
40,000.00
33,000.00
-31-
CITY OF SALINA
Salina, Kansas
STATEMENT OF INDEBTEDNESS
December 31, 1976
Date of
Interest
Series
Issue
Rate
Bonds of Indebtedness
General Obligation
FL -178
5 -5 -58
2 - 3
Flood control
FL -186
6 -1 -61
3 - 3 1/2
Flood control
FL -193
11 -1 -63
2 7/8
- 3 1/2
Flood control
LB -200
11 -1 -65
3.3 - 3.5
Library
City - County Building
CB -201
11 -1 -66
3 3/4
- 5
Park
PK -203
11 -1 -66
3.80
Airport Park
G -206
12 -1 -67
4.21
Airport Park
G -209
10 -1 -68
4.21
Ash Street sewer
AS -210
12 -1 -68
5.25
Park
PK -216
4 -1 -74
4.1 -
4.2
Total General Obligation
Special Assessments
P -183
12 -1 -59
3.375
- 4
Curb, gutter, paving
P -185
11 -1 -60
2 3/4
- 3 1/2
Curb, gutter, paving
P -189
11 -1 -61
2 3/4
- 3
Curb, gutter, paving
OFP -190
11 -1 -62
2 1/2
- 3
Off street parking
P -191
11 -1 -63
2 1/2
- 3
Curb, gutter, paving
P -194
11 -1 -63
3 1/8
- 3 1/2
Curb, gutter, paving
P -198
11 -2 -65
3 1/4
- 3 3/8
Curb, gutter, paving
P -199
11 -1 -65
3.25
- 3.3
Curb, gutter, paving
P -202
11 -1 -66
3.75
- 5
Curb, gutter, paving
P -204
11 -1 -67
3,70
- 4.5
Paving
P -205
11 -1 -67
2.70
- 4.5
Paving
P -207
11 -1 -68
4 1/4
Curb, gutter, paving
P -208
11 -1 -68
3.90
Curb, gutter, paving
Paving
P -211
12 -1 -68
5.25
Paving
P -212
4 -1 -70
5 1/4
- 6
Paving
P -213
12 -1 -70
4.5 -
4.7
Paving
P -214
12 -1 -71
3 1/2
- 3 5/8
Paving
P -215
1-1 -74
4.10
- 4.75
Curb, gutter, paving
P -217
10 -1 -75
5.38
- 5 - 5.25
Total Special Assessments
CITY OF SALINA
Salina, Kansas
STATEMENT OF INDEBTEDNESS
December 31, 1976
Date of Interest
Series Issue Rate
Temporary Notes
Waterworks and sewer 2 -2 -76
Sewer 8 -9 -76
Total Temporary Notes
Revenue Bonds
Water and Sewer 7 -1 -61 :3 1/2 - 5
Totals
See accompanying notes to financial statements
which are an integral part hereof.
Principal
Interest
Total
Amounts Due in Calendar Year
1977
$1,619,106.49
$ 269,959.27
$1,889,065.76
1978
822,000.00
195,923.27
1,017,923.27
1979
767,000.00
165,813.10
932,813.10
1980
740,000.00
137,445.45
877,445.45
1981
686,000.00
110,323.60
796,323.60
To Maturity
2,313,000.00
251,934.85
2,564,934.85
Totals
$6,947,106.49
.131,399.54
S8.078.506.03
See accompanying notes to financial statements
which are an integral part hereof.
Amount
Issued
$ 666,000.00
1,132,000.00
260,000.00
675,000.00
1,100,000.00
150,000.00
75,000.00
75,000.00
131,385.17
100,_ 000.00
4364,385.17
402,737.72
551,385.64
605,942.89
1,375,365.60
456,283.76
986,218.15
265,000.00
360,000.00
340,000.00
155,000.00
325,000.00
58,267.56
376,222.70
170,813.64
79,481.71
147,101.81
245,861.00
250,736.00
428,000.00
7,579,418.18
Outstanding
12 -31 -75
$ 99,000.00
345,000.00
117,000.00
360,000.00
660,000.00
30,000.00
56,000.00
56,000.00
66,000.00
90,000.00
1,879,000-00
100,000.00
162,000.00
210,000.00
482,000.00
157,000.00
443,000.00
130,000.00
35,000.00
60,000.00
85,000.00
90,000.00
40,000.00
140,000.00
95,000.00
60,000.00
90,000.00
175,000.00
225,000-00
428 , 000.00
3 207,000.00
1976
Issued Payments
$ 33,000.00
- 55,000.00
- 13,000.00
- 35,000.00
- 55,000.00
- 15,000.00
- 3,000.00
- 3,000.00
- 13,000.00
10,000.00
235,000.00
20,000.00
27,000.00
30,000.00
73,000.00
23,000.00
47,000.00
15,000.00
35,000.00
30,000.00
10,000.00
30,000.00
3,000.00
35,000.00
15,000.00
4,000.00
15,000.00
25,000-00
25,000.00
23,000.00
485,000.00
Schedule 3
Outstanding
12 -31 -76
$ 66,000.00
290,000.00
104,000.00
325,000.00
605,000.00
15,000.00
53,000.00
53,000.00
53,000.00
80,000.00
1, 644 L000.00
80,000.00
135,000.00
180,000.00
409,000.00
134,000.00
396,000.00
115,000.00
30,000.00
75,000.00
60,000.00
37,000.00
105,000.00
80,000.00
56,000.00
75,000.00
150,000.00
200,000.00
405,000.00
2,722,00000
-32-
Amount
Issued
$ 265,969.49
495,137.00
761,106.49
3,600,000.00
$16.304.909.84
'Outstanding
12 -31 -75
11,960,000.00
X7.046.000.00
Issued
$265,969.49
495,137.00
761,106.49
Schedule 3 (Contd.)
1976
Paawj nts
Outstanding
1.2 -3176
$ 265,969.49
495,137.00
761,106.49
I off is
-33-
CITY OF SALINA
Salina, Kansas
RECONCILIATION OF FISCAL AGENCY ACCOUNT
December 31, 1976
Balance with Fiscal Agency, January 1, 1976
Remittances
Matured bonds
Interest coupons
Commissions and postage
Total Remittances and Beginning Balance
Returns
Cancelled bonds
Interest coupons paid
Commissions and postage retained
Balance with Fiscal Agency, December. 31, 1976
Analysis of Balance
Bond
Series
P -194
FL -178
FL -178
P-189
OFP -190
OFP -190
P -194
Water and
Sewerage
FL -178
FL -178
P -189
P-189
P-189
P -189
-14-
Schedule 4
$ 9,076.41
$860,000.00
262,163.38
1,226.20 1,123,389.58
1,132,465.99
864,000.00
265,104.10
1,226.20 1,130,330.30
Date
Date
Coupon
Bond
Issued
Due
Number
Number
Detail
Amount
11 -1 -63
11 -1 -84
18
935 -939
5
@
15.63
$ 78.15
5 -1 -58
9 -1 -78
35
622 -627
6
@
15.00
90.00
5 -1 -58
9 -1 -78
35
638
1
@
15.00
15.00
11 -1 -61
11 -1 -82
29
566 -570
5
@
17.50
87.50
11 -1 -62
11 -1 -82
27
995 -1000
6
@
14.37
86.22
11 -1 -62
11 -1 -82
27
1319 -1321
3
@
15.00
45.00
11 -1 -63
11 -1 -84
25
882 -887
6
@
15.62
93.72
7 -1 -61
8 -1 -86
30
1831 -1835
5
@
17.50
87.50
5 -1 -58
9 -1 -78
36
622 -627
6
@
15.00
90.00
5 -1 -58
9 -1 -78
36
638
1
@
15.00
15.00
11 -1 -61
11 -1 -82
30
491
1
@
17.50
17.50
11 -1 -61
11 -1 -82
30
516 -520
5
@
17.50
87.50
11 -1 -61
11 -1 -82
30
541 -543
3
@
17.50
52.50
11 -1 -61
11 -1 -82
30
566 -570
5
@
17.50
87.50
CITY OF SAL INA
Salina, Kansas
Schedule 4 (Contd.)
RECONCILIATION OF FISCAL AGENCY ACCOUNT
December 31, 1976
Analysis of Balance (Contd.)
Bond
Date
Date
Coupon
Bond
Series
Is'ued
Due
Number
Number
Detail
Amount
OFP -190
11 +1 -62
11 -1 -82
28
995 -1000
6
@
14.38
$ 86.28
OFP -190
ll -1 -62
11 -1 -82
28
1109 -1112
4
@
15.00
60.00
OFP -190
11 }1 -62
11 -1 -82
28
1172
1.
@
15.00
15.00
OFP -190
lla -1 -62
11 -1 -82
28
1319 -1326
8
@
15.00
120.00
P -191
11 -1 -62
11 -1 -82
28
374
1
@
15.00
15.00
P -191
11 -1 -62
11 -1 -82
28
397 -401
5
@
15.00
75.00
P -191
11.1 -62
11 -1 -82
28
435 -444
10
@
15.00
150.00
P -194
11-1 -63
11 -1 -84
26
656 -660
5
@
15.00
75.00
P -194
11 *1 -63
11 -1 -84
26
882 -887
6
@
15.63
93.78
CB -201
11 ±1 -66
11 -1 -87
20
89 -91
3
@
93.75
281.25
P -213
12.1 -70
12 -1 -81
12
103 -112
10
@
23.13
231.30
Cash Shortage
(.01
Total $2,135.69
See accompanying notes to financial statements
which are an integral part hereof.
-35-
CITY OF SALINA
Salina, Kansas
INSURANCE COVERAGE
December 31, 1976
General Liability
Water and Sewerage Department
Golf course
Owners', Landlords' and Tenants'
Liability
Kenwood Park Grandstand
Salina Community Theatre
Lakewood Park Boat Concession
and Lodge
Memorial Hall
Landfill
Swimming Pools
Sanitation
City Building, Equipment, etc.
Depositor's Forgery Bond
Two -way Radios
Boiler and Machinery
Vehicle Insurance
Automobile Insurance
Workmen's Compensation - Employers
Liability
Public Officials and Employees
Liability
-36-
Type of Coverage
Bodily injury
Property damage
Bodily injury /property
damage .
Schedule 5
Amount
$ 300/300,000.00
50/50,000.00
300/50,000.00
Fire and lightning
Extended coverage, vandalism
and malicious mischief 10$50,000.00
City of Salina including
Water and Sewerage 10,000.00
Scheduled property floater
$50.00 deductible 609690.00
Scheduled policy 275,000.00
Comprehensive 100/300/50,000.00
Medical payments 2,000.00
Uninsured motorists 15 /30,000.00
Physical damage 60/180,000.00
Employers liability 100,000.00
Workmen's Compensation Legal Limit
Total coverage 1,000,000.00
Maximum per person 5,000.00
Maximum per loss 10,000.00
Money and Securities
CITY OF SALINA
Salina, Kansas
Schedule 5 (Coricd. )
INSURANCE COVERAGE
December 31, 1976
Type of Coverage
Inside
Money and securities $
Checks other than payroll
Outside
Money and securities
Checks other than payroll
See accompanying notes to financial statements
which are an integral part hereof.
Amount
15,000.00
10,000<00
15,000.00
10,000.00
_37_
Name
Honesty Blanket Bond
Norris P. Olson
Melvin E. Abbott
Gene Penland
Donald L. Harrison
Robert C. Caldwell
Keith Duckers
Gerald F. Simpson
William Usher
Jack Weisgerber
-38-
CITY OF SALINA
Salina, Kansas
FIDELITY BONDS
December 31, 1976
Schedule 6
See accompanying notes to financial statements
which are an integral part hereof.
Effective
Expiration
Title
Date
Date
Amount
Public
Employees
6 -1 -74
6 -1 -77
$10,000.00
5 -1 -76
5 -1 -77
5,000.00
City
Manager
3 -21 -76
3 -21 -77
50,000.00
City Treasurer
Municipal Court Judge
5 -1 -76
5 -1 -77
1,000.00
City
Clerk and Direc-
2 -20 -76
2 -20 -77
5,000.00
tor
of Finances
4 -16 -73
1 -10 -77
10,000.00
City
Comissioner
4 -75
4 -16 -79
10,000.00
City
Commissioner
-21
4 -21 -75
4 -16 -79
10,000.00
City
Commissioner
4••16 -75
4 -16 -77
10,000.00
City
Commissioner
4 -16 -73
4 -16 -77
10,000.00
City
Commissioner
See accompanying notes to financial statements
which are an integral part hereof.
CITY OF SAL INA
Salina, Kansas
FUNDS ON DEPOSIT COMPARED WITH DEPOSITORY SECURITY
December 31, 1976
Gross Balances
Checking
Savings
Certificates of deposit
Total
Deduct
F.D.I.C. coverage
Balance
Security Required
Checking - 70%
Savings and certificates of deposit - 100%
Total
First National
Bank and
Trust Company
$ 548,852.78
200,085.32
741,300.00
1,490,238.10
140,000.00
356,196.94
841,385.32
1,197,582.26
Deduct
Security provided 1,080,000.00
Over or (Under) Required Security ($ 117,582.26)
See accompanying notes to financial statements
which are an integral part hereof.
First State
Bank and
Trust Company
$210,879.22
210,879.22
40.000.00
170 879.22
119,615.45
119,615.45
150,000.00
X84.55
National
Bank of
America
$535,701.89
112,047.00
647,748.89
Planters
State MBank
$ 554,198.80
491,72.00
1,046,670.89
Homestead Security
Savings Savings
and Loan and Loan
Association Association
401,000.00 40,000.00
40, 40
Colonial
Savings
and Loan
Association
40,000.00
40,000.00
140,000.00 140,900.00 40,000.00 40,000.00 40,000.00
707,248.89 906,Q70,80 ° r -
346,991.32 387,939.16 - -
12,047.00 391 872.00 -
359,038.32 779,,811.16 -
480,000.00 1,030000.00
,5x4..961 .68_ $ 250, 188,54 $ - $ ----_—
Schedule 7
Capital
Federal Savings
and Loan
_ Association_
33,000.00
33,000.00
33,000.00
-39-
CITY OF SALINA
Salina, Kansas
MUNICIPAL COURT
SUMMARY OF ASSESSMENTS, DISBURSEMENTS,
AND UNCOLLECTED CASE BALANCE
Year Ended December 31, 1976
Uncollected Case Balance, January 1, 1976
Assessments
Fines assessed
Parking violations assessed
Reinstated
Total Assessments
Beginning Balance and Assessments
Disbursements
Fines suspended
Fines worked out
Fines dismissed
Cash collected
Total Disbursements
Uncollected Case Balance, December 31, 1976
See accompanying notes to financial statements
which are an integral part hereof.
-40-
Schedule 8
$ 84648.00
109,704.00
29,710.59
448.00
1:39.862.59
148.510.59
1,325.00
370.00
3,017.00
134,997.59
139,709.59
CITY OF SALINA
Salina, Kansas
-41-
Schedule 9
CONSTRUCTION FUND -
SCHEDULE OF
RECEIPTS, EXPENDITURES AND FUND
BALANCES -
BY PROJECT
Year
Ended December
31, 1976
Fund
Fund
Project
Balance
Balance
Number
1 -1 -76
Rece12ts
Expenditures
12 -31 -76
CP -1
Urban Renewal #2,
Street improvements
$181,895.04 $
57,000.00
$ 42,108.39
$196,786.65
CP -2
Flood control
25,871.63
-
-
25,871.63
CP -3
Park improvement
28,903.05
-
14,413.98
14,489.07
CP -4
City- Countylbuilding
68,856.54
1,578.95
-
70,435.49
CP -5
Lakewood Park
22,213.62
50,396.35
32,430.83
40,179.14
CP -6
Improvements and studies
29,295.65
-
-
29,295.65
CP -7
Police, fire and burglar
alarms
(14,166.00)
14,718.17
13,222.50
(12,670.33)
CP -8
Job 75 -590 'Twin Oaks
and Georgetown
improvements
-
157,485.83
56.40
157,429.43
CP -11
Job 75 -596 Downtown
beautification
-
265,969.49
312,791.32
(46,821.83)
CP -12
Job 75 -596 ',Key Acres
and Prospect improve-
ments
-
453430.85
186,496.61
(141,065.76)
CP -13
Job 75 -586 Woodland
and Prospect improve-
ments
-
6,334.42
30,241.10
(23,906.68)
CP -14
Job 76 -601 Key Acres
2nd, Schippel, Twin
Oaks, improvements
-
586,305.54
406,789.86
179,515.68
CP -15
Job 76 -598 Sidewalks
-
-
3,328.10
(3,328.10)
CP -16
Job 76 -604 Warta and
Sullivan I,paving
(265,387.36)
-
69,179.62
(334,566,98)
CP -17
Job 76 -613 Victoria
Heights
(65,763.57)
-
352.00
(66,115.57)
CP -18
Job 76 -609', Georgetown
and Key Acres
(2,100.07)
-
83,454.34
(85,554.41)
CP -19
Job 76 -608 Country Club
Estates #2
--
-
21,501.83
(21,501.83)
CP -97
Computer Reserve
9,500.00
6;000.00
-
15,500.00
-41-
CITY OF SALINA
Salina, Kansas
Schedule 9 Contd.)
CONSTRUCTION FUND - SCHEDULE OF
RECEIPTS, EXPENDITURES AND FUND BALANCES - BY PROJECT
Year Ended December 31, 1976
Fund Fund
Project Balance Balance
Number 1 -1 -76 Receipts Expenditures 12 -31 -76
CP -98 Balance of sidewalk
jobs
($ 9,840.02)$
1,498.93 $
- ($ 8,341.09)
CP -99 Bonds issued expense
83,209.61
220.30
15,000.00 68,429.91
Solid waste equipment
reserve
8,000.00
9,000.00
17,000.00
Totals
$190,488.12 11,201,938.$3
$1,231,366,88
_$_71 060.07
See accompanying notes to financial statements
-42-
CITY OF SALINA
Salina, Kansas
AUDIT JOURNAL ENTRIES
December 31, 1976
-1-
Cash on hand
Citizenship Trust Fund
To record cashier's check held by Awards
Committee at December 31, 1976
-2-
Encumbrances
Water and Sewerage Fund
To adjust for construction contract final
billing less than original encumbrance
Debit
$ 25.00
6,576.86
See accompanying notes to financial statements
which are an integral part hereof.
Schedule 10
Credit
$ 25.00
6,576.86
-43-
CITY OF SAL.INA
Salina, Kansas
Schedule C -1
DETAII, OF GENERAL FUND
EXPENDITURES BY DEPARTMENT COMPARED WITH BUDGET APPROPRIATIONS
Year Ended December 31, 1976
City Commission
Personal Services
Salaries
Contractual Services
Traveling expenses
Postage
Contributions
Legal advertising
Revision of ordinances
Other contractual services
Sundry Expenditures
Organizational dues
Totals
City Manager
Personal Services
Salaries - Department heads
Salaries - Regular employees
Contractual Services
Telephone and telegraph
Traveling expenses
Postage
Insurance - Motor vehicle
Insurance - Surety bonds
Repair - Furniture and office equipment
Repair - Motor vehicle
Repair - Motor vehicle tires
Materials and Supplies
Office supplies
Books and periodicals
Motor vehicle - Fuel and lub2 , :nts
Sundry Expenditures
Organizational due:;
C:Ip i to l Outlay
1,twni Lure and fixtures
Totals
-44-
Actual
(Over) Under
Actual Budget Budget
$ 500.00 $ 500.00 $
5,405.97
412.41
24,270.00
6,782.76
6,162.93
5,587.98
5,000.00
300.00
24,270.00
4,300.00
2,500.00
5,360.00
(405.97)
(112.41)
(2,482.76)
(3,662.93)
(227.98)
7,149.45 7,595.00 445.55
56.271.50 49,825.00 (6,446.50)
Schedule C -2
29,103.20 2
28,800.00 (
(303.20)
9,353.86 9
9,405.00 5
51.14
1,396.85 1
1,000.00 (
(396.85)
1,413.98 8
850.00 (
(563.98)
159.27 7
75.00 (
(84.27)
93.00 1
150.00 5
57.00
20.00 2
20.00 -
-
83.78 5
50.00 (
(33.78)
121.10 1
150.00 2
2.8.90
.38 2
20.00 1
19.62
399.18 2
200.00 (
(199.18)
234.14 4
400.00 1
165.86
315,(1 3
300.00
329.00 4
410.00 8
81.00
386.50
,�!�3,4U9_85 �_41�830_00 �5�1 579,35)
CITY OF SALINA
Salina, Kansas
Schedule C -3
DETAIL OF GENERAL FUND
EXPENDITURES BY DEPARTMENT COMPARED WITH BUDGET APPROPRIATIONS
Year Ended December 31, 1976
'Cor ` .n--e:d)
City Clerk
Personal Services
Salaries - Department heads
Salaries - Regular employees
Contractual Services
Telephone and telegraph
Traveling expenses
Postage
Printing office forms
Insurance - Surety bonds
Repair - Furniture and office equipment
Rent - Machinery and equipment
Auditing and accounting services
Other professional services
Materials and Supplies
Office supplies
Books and periodicals
Sundry Expenditur!,es
Organizational ' dues
Refunds
Capital Outlay
Furniture and fixtures
Office mechanical equipment
Totals
City Attorney
Personal Services
Salaries - Department heads
Salaries - Regular employee
Contractual Services
Legal services
Materials and Supplies
Books and periodicals
Totals
Actual
(Over) Under
Actual Budget - Budget
$ 34,846.40 $ 34,490.00 ($ 356.40)
53,132.24 51,365.00 (1,767.24)
1,504.07
1,350.00
(154.07)
1,070.37
750.00
(320.37)
1,051.02
800.00
(251.02)
1,790.89
900.00
(890.89)
223.50
225.00
1.50
1,481.30
1,310.00
(171.30)
12,477.43
9,980.00
(2,497.43)
3,400.00
3,100.00
(300.00)
558.30
500.00
(58.30)
3,127.32
1,700.00
(1,427.32)
121.92
150.00
28.08
450.00
345.00
(105.00)
273.30
300.00
26.70
436.51
150.00
(286.51)
469.60
-
(469.60)
116.414.17 107.415.00 (8,999.17)
12,082.40
9,648.00
2,383.65
11,950.00
12,550.00
4,500.00
Schedule C -4
(132.40)
2,902.00
2,116.35
485.12 250.00 X235.12)
"24,599.17 29,250.00 4 6599,82
-45-
qW
CITY OF SALINA
Salina, Kansas
Schedule C -5
DETAIL OF GENERAL FUND
EXPENDITURES BY DEPARTMENT COMPARED WITH BUDGET APPROPRIATIONS
Year Ended December 31, 1976
(Continued)
Municipal Court
Personal Services
Salaries - Department heads
Salaries - Regular employees
Contractual Services
Telephone and telegraph
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
Sundry Expenditures
Refunds
Totals
City Building
Personal Services
Salaries - Regular employees
Contractual Services
Telephone and telegraph
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
-46-
Actual
(Over) Under
Actual Budget Budget
$ 8,302.40 $ 8,220.00 ($ 82.40)
15,640.80 15,480.00 (160.80)
646.09
650.00
3.91
349.10
350.00
.90
87.00
95.00
8.00
20.00
20.00
-
242.28
200.00
(42.28)
3.00
20.00
17.00
1,163.38
1,200.00
36.62
248.98
200.00
(48.98)
362.20
450.00
87.80
-
50.00
50.00
-
50.00
50.00
27.065.23 26.985.00 (80.23)
Schedule C -6
15,542.16
15,470.00
(72.16)
69.84
-
(69.84)
15,318.60
6,500.00
(8,818.60)
1,334.89
1,300.00
(34.89)
5,828.20
7,700.00
1,871.80
549.65
300.00
(249.65)
1,618.75
1,500.00
(118.75)
176.34
75.00
(101.34)
747.28
200.00
(547.28)
32,217.00
32,200.00
(17.00)
75.12
100.00
24.88
1,746.55
2,500.00
753.45
799.90
500.00
(299.90)
CITY OF SALINA
Salina, Kansas
Schedule C -6 (Contd.)
DETAIL OF GENERAL FUND
EXPENDITURES BY DEPARTMENT COMPARED WITH BUDGET APPROPRIATIONS
Year Ended December 31, 1976
(Continued)
City Building (Contd.)
Materials and Supplies (Contd.)
Lumber and lumber products
Paint and painting materials
Capital Outlay
Equipment
Totals
Engineer
Personal Serviced
Salaries - Department heads
Salaries - Regular employees
Contractual Services
Telephone and telegraph
Traveling expenses
Postage
Blueprints
Insurance - Motor vehicles
Repair - Furniture and office equipment
Repair - Machioery and equipment
Repair - Tires'
Repair - Radio equipment
Material and Supplies
Office supplies
Books and periodicals
Drafting and engineering supplies
Motor vehicles'- Fuel and lubricants
Motor vehicles', - License tags
Lumber and lumber products
Motor vehicles, - Tires
Sundry Expenditures
Organizational dues
Capital Outlay
Engineering equipment
Furniture and office equipment
Totals
Actual
(Over) Under
Actual Budget _ Budget
$ 50.04 $ 200.00 $ 149.96
105.43 200.00 94.57
1,021.83 - , (1,021.83)
77.201.58 68.745.00 (8.456.58)
Schedule C -7
20,870.40
20,655.00
(215.40)
94,866.82
94,415.00
(451.82)
940.31
800.00
(140.31)
748.33
950.00
201.67
84.53
110.00
25.47
121.50
100.00
(21.50)
230.00
330.00
100.00
387.27
320.00
(67.27)
1,135.81
1,500.00
364.19
206.33
50.00
(156.33)
51.00
220.00
169.00
315..88
250.00
(65.88)
183.61
150.00
(33.61)
1,124.97
900.00
(224.97)
1,552.26
1,500.00
(52.26)
8.00
10.00
2.00
28.47
75.00
46.53
24.06
180.00
155.94
770.00
280.00
(490.00)
142.00
150.00
8.00
547.40
610.00
62.60
-47-
CITY OF SALINA
Salina, Kansas
Schedule C -8
DETAIL OF GENERAL FUND
EXPENDITURES BY DEPARTMENT COMPARED WITH BUDGET APPROPRIATIONS
Year Ended December 31, 1976
_ (Continued)
Fire
Personal Services
Salaries - Department heads
Salaries - Regular employees
Contractual Services
Telephone and telegraph
Traveling expenses
Postage
Printing office forms
Insurance - Motor vehicles
Gas service
Light and power service
Water service
Repair - Buildings
Repair - Furniture and office equipment
Repair - Machinery and equipment
Repair - Motor vehicles
Repair - Tires
Repair - Radio equipment
Laundry and towel service
Other professional services
Materials and Supplies
Expendable tools
Office supplies
Books and periodicals
Janitor and toilet supplies
Motor vehicles - Fuel and lubricants
Seeds, plants, trees, and lawn supplies
Wearing apparel
Other operating supplies
Electrical and lighting parts
Lumber and lumber products
Machinery and equipment parts
Metal and metal products
Motor vehicle - Parts
Motor vehicle - Tires and tubes
Paint and painting supplies
Photograph supplies
-48-
Budget
(Over) Under
Actual Budget Budget
$ 16,031.62 $ 16,370.00 $ 338.38
580,719.72 633,075.00 52,355.28
3,041.13
2,750.00
(291.13)
1,253.05
1,115.00
(138.05)
62.17
120.00
57.83
144.10
180.00
35.90
2,249.56
2,160.00
(89.56)
4,794.87
4,020.00
(774.87)
5,858.39
7,420.00
1,561.61
1,145.81
1,300.00
154.19
2,553.16
300.00
(2,253.16)
118.83
175.00
56.17
188.52
300.00
111.48
398.67
400.00
1.33
97.66
50.00
(47.66)
3,338.82
3,155.00
(183.82)
35.49
-
(35.49)
5,157.26
1,000.00
(4,157.26)
644.61
650.00
5.39
232.75
200.00
(32.75)
638.33
500.00
(138.33)
1,887..42
2,000.00
112.58
4,471.51
4,200.00
(271.51)
134.34
150.00
15.66
7,036.53
6,300.00
(736.53)
1,088.97
1,000.00
(88.97)
623.56
360.00
(263.56)
137.13
150.00
12.87
911.27
950.00
38.73
75.14
100.00
24.86
2,521.60
1,500.00
(1,021.60)
1,134.66
400.00
(734.66)
415.65
450.00
34.35
453.07
455.00
1.93
CITY OF SALINA
Salina, Kansas
Schedule C -8 (Contd.)
DETAIL OF GENERAL FUND
EXPENDITURES BY DEPARTMENT COMPARED WITH BUDGET APPROPRIATIONS
Year Ended December 31, 1976
(Continued)
Fire (Contd.)
Materials and Supplies (Contd.)
Welding supplies
Other repairs and maintenance
Sundry Expenditures
Organizationaldues
Capital Outlay
Equipment
Fire fighting equipment
Furniture and fixtures
Personal protective equipment
Totals
Inspection
Personal Services
Salaries - Department heads
Salaries - Regular employees
Contractual Services
Telephone and telegraph
Traveling expenses
Postage
Printing office forms
Insurance - Motor vehicles
Repair - Machinery and equipment
Repair - Tires'
Repair - Radio',equipment
Materials and Supplies
Office supplies
Books and periodicals
Motor vehicles - Fuel and lubricants
Motor vehicles''- License tags
Other operating supplies
Motor vehicles - Tires
Photograph supplies
Sundry Expenditures
Organizational dues
Refunds
Actual
(Over) Under
Actual Budget Budget
$ 132.77 $ 125.00 ($ 7.77)
452.48 500.00 47.52
127.50 110.00 (17.50)
973.93 1,115.00 141.07
27,445.70 17,955.00 (9,490.70)
135.30 - (135.30)
1,774.19 1,450.00 (324.19)
680.637.24 714.510.00 33.872.76
Schedule C -9
13,656.80
13,515.00
(141.80)
39,745.10
39,315.00
(430.10)
1,288.59
1,100.00
(188.59)
604.38
150.00
(454.38)
284.07
300.00
15.93
508.28
350.00
(158.28)
292.00
310.00
18.00
1,233.40
1,300.00
66.60
135.25
20.00
(115.25)
452.21
270.00
(182.21)
361.64
300.00
(61.64)
452.30
150.00
(302.30)
1,425.38
1,500.00
74.62
22.00
10.00
(12.00)
14.38
25.00
10.62
-
125.00
175.00
137.87
150.00
12.13
255.00 225.00 (30.00)
207.00 - (207.00)
-49-
CITY OF SALINA
Salina, Kansas
Schedule C -9 (Contd.)
DETAIL OF GENERAL FUND
EXPENDITURES BY DEPARTMENT COMPARED WITH BUDGET APPROPRIATIONS
Year Ended December 31, 1976
(Continued)
Inspection (Contd.)
Capital Outlay
Furniture and fixtures
Radio equipment
Totals
Park
Personal Services
Salaries - Department head
Salaries - Regular employees
Salaries - Part -time employees
Contractual Services
Telephone and telegraph
Traveling expenses
Insurance - Buildings liability -
Grandstand
Insurance - Motor vehicles
Gas service
Light and power service
Water service
Repair - Buildings
Repair - Machinery and equipment
Repair - Tires and tubes
Repair - Radio equipment
Disposal charges
Other contractual services
Materials and Supplies
Expendable tools
Office supplies
Books and periodicals
Chemicals, drugs, and etc.
Janitor and toilet supplies
Motor vehicles - Fuel and lubricants
Motor vehicles - License tags
Recreational supplies
-50-
Actual
(Over) Under
Actual Budget Budget
$ 842.88 $ 165.00 ($ 677.88)
314.45 (314.45)
62.232.98 59.280.00 (2.952.98)
Schedule C -10
12,970.73
14,210.00
1,239.27
78,485.40
91,890.00
13,404.60
9,076.85
13,540.00
4,463.15
689.45
700.00
10.55
30.57
100.00
69.43
385.00
325.00
(60.00)
762.00
600.00
(162.00)
1,676.51
1,680.00
3.49
3,337.84
2,300.00
(1,037.84)
3,136.45
2,800.00
(336.45)
3,320.59
2,250.00
(1,070.59)
11,026.64
5,900.00
(5,126.64)
216.53
200.00
(16.53)
192.00
175.00
(17.00)
250.00
350.00
100.00
488.54
600.00
111.46
934.91
750.00
(184.91)
21.28
30.00
8.72
12.60
15.00
2.40
2,228.13
2,535.00
306.87
60.56
-
(60.56)
3,264.86
2,800.00
(464.86)
20.00
20.00
-
1,105.16
700.00
(405.16)
CITY OF SALINA
Salina, Kansas
Schedule C -10 (Contd.)
DETAIL OF GENERAL FUND
EXPENDITURES BY DEPARTMENT COMPARED WITH BUDGET APPROPRIATIONS
Year Ended December 31, 1976
(Continued)
Park (Contd.)
Materials and Supplies (Contd.)
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
Paint and painting materials
Sand, gravel, rock and chat
Sundry Expenditures
Organizational dues
Capital Outlay
Equipment
Park equipment
Totals
Police
Personal Services
Salaries - Department head
Salaries - Regular employees
Salaries - Partatime employees
Contractual Services
Telephone and tL-legraph
Traveling expenses
Postage
Feeding prisoners
Printing office forms
Insurance - Motor vehicles
Insurance - Surety bonds
Gas service
Light and power service
Water service
Animal shelter utilities
Repair - Buildings
Repair - Furniture and office equipment
143.11 - (143.11)
2,828.00 2,500.00 (328.00)
143.704.24 153.975.00 10.270.76
Schedule C -11
19,899.20
19,850.00
Ac tua 1
626,041.21
669,980.00
(Over) Under
Actual
Budget
Budget
_
$ 357.55
$ 400.00
$ 42.45
3,084.24
3,000.00
(84.24)
1,652.40
1,750.00
97.60
166.94
250.00
83.06
305.42
420.00
114.58
486.64
400.00
(86.64)
122.57
50.00
(72.57)
784.89
500.00
(284.89)
4.88
100.00
95.12
75.00
135.00
60.00
143.11 - (143.11)
2,828.00 2,500.00 (328.00)
143.704.24 153.975.00 10.270.76
Schedule C -11
19,899.20
19,850.00
(49.20)
626,041.21
669,980.00
43,938.79
3,308.39
2,620.00
(688.39)
9,019.53
7,500.00
(1,519.53)
734.70
850.00
115.30
2,442.66
1,500.00
(942.66)
5,519.35
5,000.00
(519.35)
2,995.34
1,500.00
(1,495.34)
1,518.00
1,600.00
82.00
99.50
100.00
.50
4,465.56
3,600.00
(865.56)
6,402.23
7,000.00
597.77
394.62
300.00
(94.62)
1,178.83
1.,000.00
(1.78.83)
890.89
1,700.00
809.11
1,8m61
1,700.00
(102.61)
-51-
CITY OF SALINA
Salina, Kansas
Schedule C -11 (Contd.)
DETAIL OF GENERAL FUND
EXPENDITURES BY DEPARTMENT COMPARED WITH BUDGET APPROPRIATIONS
Year Ended December 31, 1976
(Continued)
Police (Contd.)
Contractual Services (Contd.)
Repair - Machinery and equipment
Repair - Motor vehicle tires
Repair - Radio equipment
Rent - Machinery and equipment
Laundry and towel service
Medical services
Other professional services
Disposal charges
Other contractual services
Materials and Supplies
Expendable tools
Office supplies
Books and periodicals
Animal shelter food and supplies
Janitor and toilet supplies
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
Training and training supplies
Sundry Expenditures
Organizational dues
Capital Outlay
Equipment
Furniture and fixtures
Officers' service equipment
Office mechanical equipment
Radio equipment
Totals
-52-
Actual
(Over) Under
Actual Budget Budget _
$ 25,129.15 $ 27,000.00 $ 1,870.85
297.51
250.00
(47.51)
4,199.97
3,700.00
(499.97)
4,029.90
3,100.00
(929.90)
17.74
750.00
732.26
1,581.25
1,400.00
(181.25)
1,344.67
1,200.00
(144.67)
300.00
600.00
300.00
3,124.39
1,200.00
(1,924.39)
840.63
650.00
(190.63)
2,455.30
2,000.00
(455.30)
635.71
550.00
(85.71)
854.60
800.00
(54.60)
190.65
-
(190.65)
32,292.29
38,000.00
5,707.71
64.00
45.00
(19.00)
11,573.78
10,500.00
(1,073.78)
560.78
500.00
(60.78)
103.61
100.00
(3.61)
228.67
200.00
(28.67)
5,366.75
4,000.00
(1,366.75)
565.89
300.00
(265.89)
1,509.33
1,000.00
(509.33)
3,170.48
2,000.00
(1,170.48)
645.00
500.00
(145.00)
948.35
800.00
(148.35)
1,025.57
800.00
(225.57)
2,133.96
1,700.00
(433.96)
23,793.95
7,000.00
(16,793.95)
2,872.00
-
(2,872.00)
$818.568.50 $836,445.00 $ 17,876.50
CITY OF SALINA
Salina, Kansas
DETAIL OF GENERAL FUND
EXPENDITURES BY DEPARTMENT COMPARED WITH BUDGET
Year Ended December 31, 1976
(Continued)
Street
Personal Services
Salaries - Department head
Salaries - Regular employees
Contractual Services
Telephone and telegraph
Traveling expenses
Insurance - Motor vehicles
Gas service
Light and power service
Water service
Repair - Machinery and equipment
Repair - Tires and tubes
Repair - Radio equipment
Laundry and towel service
Other professional services
Materials and Supplies
Expendable tools
Office supplies
Fuel and lubricants (except motor)
Motor vehicle - ',Fuel and lubricants
Motor vehicles License tags
Other operatinglsupplies
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
Equipment
Totals
Actual
Schedule C -12
APPROPRIATIONS
Actual
(Over) Under
Bu_ dget Budget
$ 19,039.20 $ 18,840.00 ($ 199.20)
192,735.84 243,610.00 50,874.16
344.04
360.00
15.96
18.00
100.00
82.00
2,345.00
2,500.00
1.55.00
1,777.18
1,200.00
(577.18)
459.83
490.00
30.17
103.02
100.00
(3.02)
24,781.99
30,000.00
5,218.01
1,930.03
1,990.00
59.97
636.95
700.00
63.05
95.90
70.00
(25.90)
9,679.51
50.00
(9,629.51)
934.03
865.00
(69.03)
47.92
25.00
(22.92)
588.47
1,200.00
611.53
15,791.61
17,500.00
1,708.39
57.50
40.00
(17.50)
1,508.76
700.00
(808.76)
2,756.36
150.00
(2,606.36)
871.55
1,200.00
328.45
513.87
200.00
(313.87)
2,363.46
2,680.00
316.54
938.20
2,500.00
1,561.80
2,791.50
2,825.00
33.50
-
25.00
25.00
813.00 ___I_,150.00
337.00
_233,922.72 ^331.070.,00 $ 47.147 28
-53-
CITY OF SALINA
Salina, Kansas
Schedule C -13
DETAIL OF GENERAL FUND
EXPENDITURES BY DEPARTMENT COMPARED WITH BUDGET APPROPRIATIONS
Year Ended December 31, 1976
(Continued)
Street Lighting
Contractual Services
Lighting and power service
Traffic
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 equipment
Repair - Traffic lights
Other professional services
Materials and Supplies
Expendable tools
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 repair and maintenance
Capital Outlay
Traffic control equipment
Totals
Swimming Pools
Personal Services
Salaries - Regular employees
-54-
Actual
(Over) Under
Actual Budget Budget
$111,313.01 $123.000.00 $ 11,686.99
Schedule C -14
29,795.62
36,665.00
6,869.38
280.83
300.00
19.17
300.28
400.00
99.72
237.00
275.00
38.00
9,697.67
9,500.00
(197.67)
3,237.81
2,000.00
(1,237.81)
235.01
50.00
(185.01)
201.45
160.00
(41.45)
1,362.35
2,200.00
837.65
2,683.28
2,800.00
116.72
136.90
150.00
13.10
1,152.47
1,400.00
247.53
10.00
10.00
-
19.80
100.00
80.20
2,496.15
2,500.00
3.85
27.44
35.00
7.56
17.52
80.00
62.48
23.33
50.00
26.67
3,608.65
-
(3,608.65)
55,523.56
58,675.00
3.151.44
Schedule C -15
16,313.73 12,965.00 (3,348.73)
CITY OF SALINA
Salina, Kansas
DETAIL OF GENERAL FUND
EXPENDITURES BY DEPARTMENT COMPARED WITH BUDGET
Year Ended December 31, 1976
(Continued)
Swimming Pools (Conjtd. )
Contractual Servilces
Telephone and telegraph
Insurance - Liability
Gas service
Light and power service
Water service
Repair - BuildiIigs
Repair - Machinery and equipment
Other professiojnal services
Materials and Supplies
Expendable tool$
Office supplies',
Chemicals, drug etc.
Janitor and toi ;et supplies
Cement and cement products
Electrical and Lighting parts
Lumber and lumber products
Machinery and a uipment parts
Paint and paint ng materials
Sundry Expenditures
Sales tax remitted
Totals
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 service,
Schedule C -15 (Contd.)
APPROPRIATIONS
Actual
(Over) Under
Actual Budget Bud e t
$ 293.07
$ 150.00
($ 143.07)
545.00
-
(545.00)
17.63
15.00
(2.63)
968.38
840.00
(128.38)
2,615.96
1,200.00
(1,415.96)
455.50
1,000.00
544.50
-
100.00
100.00
217.86
1,200.00
982.14
294.48
110.00
(184.48)
123.57
100.00
(23.57)
387.13
600.00
212,87
54.08
175.00
120.92
-
50.00
50.00
5.42
50.00
44.58
85.75
100.00
14.25
405.45
300.00
(105.45)
3,013.15
2,000.00
(1,013.15)
283.82
400.00
116.18
---26,079,98 _ 21,355 00 __(4,724 98)
Schedule C -16
41,025.60
40,645.00
(380.60)
36,114.39
37,615.00
1,500.61
469.59
500.00
30.41,
1,238.39
700.00
(538.39)
118.56
11000.00
881.44..
4 7 - *•t`8
300.00
(173.48)
144,00
150.00
6.00
60.67
175.00
114.33
1,720,13
600.00
(1,120.13)
-
10.00
10.00
-
500.00
500.00
-55-
CITY OF SALINA
Salina, Kansas
Schedule C -16 (Contd.)
DETAIL OF GENERAL FUND
EXPENDITURES BY DEPARTMENT COMPARED WITH BUDGET APPROPRIATIONS
Year Ended December 31, 1976
(Continued)
Administration and Planning (Contd.)
Materials and Supplies
Office supplies
Books and periodicals
Motor vehicles - Fuel and lubricants
Other operating supplies
Motor vehicles - Tires
Sundry Expenditures
Organizational dues
Capital Outlay
Furniture and fixtures
Office equipment
Totals
Insurance and Contingencies
Contractual Services
Group insurance
Medical services
Sundry Expenditures
Contingencies
Insurance premiums
Topographical map
Stress testing
Claim settlement - Urban renewal
Salary survey
Contribution - United Way Child
Care Center
Architectual services
Miscellaneous
Civil defense warning system
Totals
-56-
702.99 250.00 (452.99)
560.40 525.00 (35.40)
84.811.97 84,985.00 173.03
Schedule C -17
55,921.11 63,030.00 7,108.89
467.50 550.00 82.50
26,902.72)
38,400.00)
8,850.00)
12,500.00) 30,000.00 (80,830.30)
7,500.00)
2,000.00)
3,505.00)
11,172.58)
7,678.50 10,000.00 2,321.50
$174.897.41 $103.580.00 0 71,317.41)
Actual
(Over) Under
Actual
Budget
Budget
$ 560.43
$ 400.00
($ 160.43)
839.62
600.00
(239.62)
370.88
400.00
29.12
8.50
175.00
166.50
51.66
50.00
(1.66)
352.68
390.00
37.32
702.99 250.00 (452.99)
560.40 525.00 (35.40)
84.811.97 84,985.00 173.03
Schedule C -17
55,921.11 63,030.00 7,108.89
467.50 550.00 82.50
26,902.72)
38,400.00)
8,850.00)
12,500.00) 30,000.00 (80,830.30)
7,500.00)
2,000.00)
3,505.00)
11,172.58)
7,678.50 10,000.00 2,321.50
$174.897.41 $103.580.00 0 71,317.41)
CITY OF SALINA
Salina, Kansas
Schedule C -18
DETAIL OF GENERAL FUND
EXPENDITURES BY DEPARTMENT COMPARED WITH BUDGET APPROPRIATIONS
Year Ended December 31, 1976
(Continued)
Band
Contractual Services
Appropriation -Municipal Band and
Silver Sabres
Cemetery
Personal Services',
Salaries - Regular employees
Contractual Services
Telephone and telegraph
Traveling expen$es
Insurance - Motor vehicles
Gas service
Light and power 'service
Water service
Repair - Buildings
Repair - Machinery and equipment
Repair - Motor vehicles tires
Other professional services
Materials and Supplies
Expendable tools
Office supplies
Janitor and toilet 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, rack, and chat
Capital Outlay
Land
Equipment
Totals
Actual
(Over) Under
Actual Budget - Budget
15 000.00 $ 15.000.00 $
Schedule C -19
28,005.12
27,755.00
(250.12)
207.23
200.00
(7,23)
-
10.00
1.0.00
223.00
110.00
(113.00)
473.55
550.00
76.45
41.26
25.00
(16.26)
78.00
80.00
2.00
53.55
300.00
246.45
1,432.17
800.00
(632.17)
36.39
25.00
(11.39)
-
100.00
100.00
16.62
30.00
13.38
73.68
85.00
11.32
17.88
-
(17.88)
632.73
775.00
142.27
118.52
125.00
6.48
138.35
275.00
136.65
135.97
-
(135.97)
658.70
80.00
(578.70)
116.16
150.00
33.84
191.08
240.00
48.92
305.50
300.00
(5.50)
750.00
200.00
(550.00)
158.06
300.00 ____L58.
06)
34y063, 2 _;j '15, 20
-57-
CITY OF SALINA
Salina, Kansas
Schedule C -20
DETAIL OF GENERAL FUND
EXPENDITURES BY DEPARTMENT COMPARED WITH BUDGET APPROPRIATIONS
Year Ended December 31, 1976
(Continued)
General Improvement
Personal Services
Salaries - Regular employees
Salaries - Part -time employees
Contractual Services
Insurance - Motor vehicles
Repair - Machinery and equipment
Repair - Motor vehicle tires
Materials and Supplies
Expendable tools
Motor vehicles - Fuel and lubricants
Motor vehicles - License tags
Other operating supplies
Totals
Memorial Hall
Personal Services
Salaries - Regular employees
Contractual Services
Telephone and telegraph
Insurance - Liability
Gas service
Light and power service
Water service
Repair - Building
Repair - Machinery and equipment
Materials and Supplies
Expendable tools
Janitor and toilet supplies
Other operating supplies
Lumber and lumber products
Paint and painting materials
Sundry Expenditures
Public address system
Totals
-58-
Actual
(Over) Under
Actual Budget Budget
$ 29,617.54
$ 29,690.00 $
72.46
5,280.00
5,845.00
565.00
170.00
65.00
(105.00)
1,125.22
300.00
(825.22)
3.00
25.00
22.00
150.78
75.00
(75.78)
547.36
325.00
(222.36)
6.00
5.00
(1.00)
18.75
50.00
31.25
36,918.65 36,380.00 (538.65)
Schedule C -21
7,220.64
8,515.00
1,294.36
142.62
150.00
7.38
513.00
460.00
(53.00)
3,579.95
2,600.00
(979.95)
379.37
400.00
20.63
249.15
250.00
.85
536.90
400.00
(136.90)
364.50
200.00
(164.50)
48.04
50.00
1.96
35.94
-
(35.94)
126.30
100.00
(26.30)
-
50.00
50.00
-
50.00
50.00
485.00 200.00 (285.00)
13,681.41 $ 13,425.00 ($ 256.41)
CITY OF SALINA
Salina, Kansas
Schedule C -22
DETAIL OF GENERAL FUND
EXPENDITURES BY DEPARTMENT COMPARED WITH BUDGET APPROPRIATIONS
Year Ended December 31, 1976
(Continued)
Public Health
Contractual Services
Appropriation -'Salina-Saline County
Joint Board of Health
Industrial Development
Contractual Services
Other professional services
Noxious Weeds
Personal Services
Salaries - Regular employees -
Other departments
Contractual Services
Repair - Machinery and equipment
Repair - Tires and tubes
Materials and Supplies
Chemicals, drugs, etc.
Motor vehicles - Fuel and lubricants
Machinery and equipment parts
Motor vehicles , Tires and tubes
Sundry Expenditures
Refunds
Totals
Tree Maintenance
Personal Services
Salaries - Regular employees -
Other departments
Salaries - Part -time employees
Contractual Services
Insurance - Equipment
Repair - Machinery and equipment
Actual
(Over) Under
Actual Budget Budget
1 24.050.00 $ 24.050.00 $
Schedule C -23
25.682.32 20.000.00 _ (5,682.22)
Schedule C -24
7,214.88
8,810.00
1,595.12
2,268.83
1,225.00
(1,043.83)
126.63
125.00
(1.63)
587.70
675.00
87.30
1,227.87
825.00
(402.87)
23.90
75.00
51.10
45.72
75.00
29.28
135.00
-
(135.00)
11,630.53 _ 11,810.00 179.47
Schedule C -25
6,569.14
5,700.00
(869.14)
610.00
2,500.00
1,890.00
98.00
40.00
(58.00)
11.7.27
12300.00
1,182.73
-59
CITY OF SALINA
Salina, Kansas
Schedule C -25 (Contd.)
DETAIL OF GENERAL FUND
EXPENDITURES BY DEPARTMENT COMPARED WITH BUDGET APPROPRIATIONS
Year Ended December 31, 1976
(Continued)
Actual
(Over) Under
Actual Budget Budget
Tree Maintenance (Contd.)
Materials and Supplies
Chemicals $ - $ 75.00 $ 75.00
Motor vehicles - Fuel and Lubricants 12.80 150.00 137.20
Totals
Flood Works
Personal Services
Salaries - Regular employees
Contractual Services
Insurance - Motor vehicles
Repair - Machinery and equipment
Repair - Tires and tubes
Laundry and towel service
Other professional services
Other contractual services
Materials and Supplies
Expendable tools
Chemicals
Motor vehicles - Fuel and lubricants
Motor vehicles - License tags
Other operating supplies
Cement and cement products
Motor vehicles - Tires and tubes
Paint and painting supplies
Sand, gravel, rock, and chat
Totals
sm
7.407.21 9.765.00 2.357.79
Schedule C -26
27,198.69
28,605.00
1,406.31
261.00
325.00
64.00
1,942.75
1,700.00
(242.75)
103.49
125.00
21.51
2.40
-
(2.40)
65.00
100.00
35.00
31.26
100.00
68.74
188.80
20.00
(168.80)
1,055.70
1,225.00
169.30
1,462.34
1,500.00
37.66
8.00
10.00
2.00
809.64
75.00
(734.64)
23.75
100.00
76.25
131.89
50.00
(81.89)
-
50.00
50.00
851.49
300.00
(551.49)
$ 34.136.20 S 34.285.00
See accompanying notes to financial statements
which are an integral part hereof.
STATE OF KANSAS
STATUTORY COMPLIANCE QUESTIONNAIRE
City of Salina, Kansas
For the Year Ended December 31, 1976
Prescribed By
Director of Accounts and Reports
March 19, 1976
THIS QUESTIONNAIRE SHALL BE MADE A PART OF THE AUDITED FINANCIAL STATEMENT
-61-
GENERAL
Yes No
1. Was there an adequate system of internal control, properly
maintained (K.S.A. 12 -101)? X
2. Were liquid assets accounted for properly (K.S.A. 21 -3701
and 21- 3703)? X
3. Were fixed assets accounted for properly (K.S.A. 12 -101)? X
4. Did the district or county attorney's copy of the audited
financial statement include a copy of this audit question-
naire (K.S.A. 75- 1126)? X
5. Were audit adjustments to correct erroneous or unlawful
transactions placed on the books of account during the
course of the examination, whenever possible (Law Valley
Drainage District v. Zimmer, 141 Kan. 623)? X
6. Was income from investments accounted for and credited to
proper funds (K.S.A. 10 -131 and 12- 1675)? X
7. Were all boards, commissions, departments, or sub - divisions
of City audited? (If not, give reason for their omission, X
K.S.A. 75- 1117 ?) Excluded in contract - Municipal Band
Board, Saline County -City Building Authority, Firemen's
Relief Association, Joint City- County Board of Health,
Salina Airport Authority.
8. Were expenditures for the library made on order of the
library board (K.S.A. 12- 1225)? Separate audit
9. Were funds of the firemen's relief association invested
(K.S.A. 40 -1706) or disbursed as authorized (K.S.A. 40- 1707)?
Not covered by this audit
10. Were disbursements from the band fund made in accordance
with the terms of a written contract with the band (K.S.A.
12- 14a04) Not covered by this audit
11. Were interfund transactions made upon legislative authority
(K.S.A. 79- 2934)? X
12. Do the minutes contain an adequate record of the proceedings
of the governing body (K.S.A. 13 -518, 13 -2106, etc.)? X
-62-
Yes No
13. Were the minutes properly approved by the governing body
(K.S.A. 13 -518, 13 -2106, etc.)? X
14. Were the directives of the governing body with .financial
23. Were claims itemized, internally audited and approved as
provided by law (K.S.A. 12- 1.05b)? X
24. Did the governing body approve a budget appropriating by funds
as required by the budget law (K.S.A. 79 -2925 et. se q.)? X
25. Were expenditures from city funds made in compliance with the
budget law (K.'S.A. 79- 2935)? See Notes to Financial Statements X
2h. Were expenditures from city funds made in compliance with the a
cash basis law (K.S.A. 10-- 1113)? X
Cl'rY CLERIC
-. krld Clerk maintain a fund ledger (K.S.A, J_0-I11 ?)? X
Clerk ,na.'nt.aan required find encumbrance records
10--1 1 0)" X
-63-
import carried out (K.S.A. 12 -101)?
X
15.
Were depositor ties designated for all city officials receiv-
ing public moneys (K.S.A. 9- 1401)?
X
16.
Were all public moneys deposited in designated depositories
(K.S.A. 9- 1401)?
X
17.
Are bank deposits of all city officials adequately secured
(K.S.A. 9- 1402)? See Notes to Financial Statements
X
18.
Did the governing body approve collateral security and
personal bonds furnished to secure deposits (K.S.A. 9- 1402)?
X
19.
Are fidelity bonds and insurance policies properly filed
(K.S.A. 13 -518, 13 -2106, etc.)?
X
20.
Were investments made in accordance with statutory provisions?
X
21.
Were proceeds from city obligations expended for authorized
purposes (K.8.A. 10 -117, etc.)?
X
22.
Were sinking or reserve funds created and used in accordance
with statutory provisions (K.S.A. 10 -113, etc.)?
X
23. Were claims itemized, internally audited and approved as
provided by law (K.S.A. 12- 1.05b)? X
24. Did the governing body approve a budget appropriating by funds
as required by the budget law (K.S.A. 79 -2925 et. se q.)? X
25. Were expenditures from city funds made in compliance with the
budget law (K.'S.A. 79- 2935)? See Notes to Financial Statements X
2h. Were expenditures from city funds made in compliance with the a
cash basis law (K.S.A. 10-- 1113)? X
Cl'rY CLERIC
-. krld Clerk maintain a fund ledger (K.S.A, J_0-I11 ?)? X
Clerk ,na.'nt.aan required find encumbrance records
10--1 1 0)" X
-63-
Yes No
29. Did Clerk open and keep an account of each fund showing the
unencumbered budget balance as required (K.S.A. 79- 2934)? X
30. Was the fiscal agency balance reconciled with outstanding
matured bonds and coupons (K.S.A. 13 -518, 13 -2106, etc.)? X
31. Were unpaid special assessments certified to the County Clerk
to be placed on tax roll (K.S.A. 12 -608, 12 -6a10, etc.)? X
CITY TREASURER
32. Were City funds disbursed as provided by K.S.A. 12 -105a,
105b and 10 -801 et. sec.? X
33. Did the Citv Treasurer maintain records independently of
those maintained by the City Clerk (K.S.A. 10- 1118)? X
34. Were there frequent reconciliations between the City Trea-
surer and the City Clerk (K.S.A. 13 -518, 13 -526, etc.)? X
35. Did the Treasurer maintain a chronological record of
collateral securities pledged to secure deposits (K.S.A.
9- 1405)? X
36. Did the City Treasurer pay over to Library Treasurer the
funds appropriated and collected for maintenance of such
public library (K.S.A. 12- 1226)? Library levies its own
taxes
37. Did the City Treasurer publish quarterly reports as re-
quired (K.S.A. 12- 1608)? X
ENTERPRISE (UTILITY) FUNDS
38. Were operations of these funds budgeted (K.S.A. 79- 2925)? X
39. Were transfers of utility "surpluses" anticipated in the
current budget (K.S.A. 12- 825d)? X
��. Were utility fund trini:,fers in compliance With sLa-
tutory provisions (K.S.A. 10 -1204, 12 -8254 and K.S.A. 79-
2935)? X
i. Lv petty cash fund confined to statutory use (K.S.A. 12-
,;�5a1 or as provided by ? oc�j1 home rule? X
Yes NO
42. Were charges for utility services in accordance with rates
fixed by ordinance (K.S.A. 10 -1202, 12 -829, etc.)?
X
43. Did the balance in the customers' deposit fund equal the
amount of deposits in effect (K.S.A. 12 -822)?
X
44. Was interest credited on deposits annually as required by
statute (K.S.A',. 12 -822)? Paid on withdrawal
X
-65-
SEPARATE FINANCIAL STATEMENTS
WATER AND SEWERAGE DEPARTMENT
December 31, 1976
MEMBERS
OF
AMERICAN INSTITUTE
OF
CERTIFIED
PUBLIC ACCOUNTANTS
KENNEDY AND C,.: E
CERTIFIED PUBLIC ACCOUNTANTS
OFFICES IN KANSAS
SALINA
CONCORDIA
GREAT BEND
COLBY
GOODLAND
WICIITA
The Mayor and
The Board of City Commissioners:
We have examined the balance sheet of the City of Salina Water and Sewerage Depart-
ment, Salina, Kansas, as of December 31, 1976, and the related statements of income,
retained earnings, and changes in financial position for the year then ended. Our
examination was made in accordance with the provisions of the Minimum Standard Audit
Program approved by the State Municipal Accounting Board March 19, 1976, and generally
accepted auditing 'standards and accordingly included such tests of the accounting
records and such other auditing procedures as we considered necessary in the circum-
stances, except as explained in the following paragraph.
We did not satisfy ourselves as to the cost and carrying value of Utility Plant in
Service. A meaningful listing of property in use, with related cost information,
was not available.
Generally accepted' accounting principles require periodic charges to expense for the
depreciation of fixed assets over their estimated useful life. Depreciation has not
been recorded in the accompanying financial statements and therefore, to that extent,
the accompanying financial statements are not presented in accordance with generally
accepted accounting principles.
Due to the limitation on the scope of our engagement as explained in the second para-
graph above, we are unable to express an opinion on the accompanying .financial state-
ments as a whole.
Salina, Kansas
July 25, 1977
Respectfully submitted,
C.P.A.
Licensed Municipal' Public Accountant in
charge of and actively engaged on this audit.
CITY OF SALINA
Salina, Kansas
WATER AND SEWERAGE DEPARTMENT
3ALANCE SHEEP
December 31, 1976
(With comparative figures for the preceding year - See Note 4)
ASSETS
Current Assets
Cash
Accounts receivable
Inventories
Total Current Assets
Restricted Assets
System sinking fund
Cash
Plant reserve fund
Cash
Investments
System reserve fund
Cash
Investments
Total Restricted Assets
Utility Plant in Service
Furniture and fixtures
Plants, mains, equipment and other property
Total Utility Plant in Service
Total Assets
1976
$ 285,793.60
100,592.72
101,220.58
487,606.90
104,349.65
561.08
560,000.00
18,605.91
128,000.00
811,516.64
88,849.38
9,874,188.53
9,963,037.91
$11,262,161.45
See accompanying notes to financial statements
on page 71 which are an integral part hereof.
1975
$ 312,794.16
91,029.34
100,996.23
504,819.73
104,349.65
695.69
527,500.00
1,324.71
182,000.00
815,870.05
88,067.68
9,731,166.32
9,819,234.00
$11.139.923.78
Exhibit A
LIABILITIES, RESERVES,
1976
CONTRIBUTIONS AND RETAINED EARNINGS
1975
Current Liabilities
Accounts payable
$ 96,329.45 $
133,548.03
Consumers' meter deposits
48,655.00
46,790.00
Due to Sanitation Dlepartment
-
268.16
Accrued interest payable
27,143.16
-
Accrued wages payable
11,312.52
-
Accrued payroll taxes
8,633.15
-
Accrued employees' retirement
10,446.88
-
Long -term obligation due within one
year 150,000.00
140,000.00
Total Current Liabilities
_
352,520.16 _
320,606.19
Long -Term Liabilities',
Revenue bonds due after one year
1,670,000.00 _ 1,820,000.00
Reserves
System sinking fund'' 104,349.65 104,349.65
Plant reserve fund 560,561.08 528,195.69
System.reserve fund' 146,605.91 183,324.71
Total Reserves 811,516.64 815,870.05
Contributions and retained earnings 8,428,124.65 , 8,183,447.54
Total Liabilities $11.262 161.45 $11.139.923.78
-67-
CITY OF SALINA
Salina, Kansas
Exhibit B
WATER AND SEWERAGE DEPARTMENT
INCOME STATEMENT
Year Ended December 31, 1976
(With comparative figures for the preceding year - See Note 4)
Operating Revenues
Water revenue
Sewage revenue
Miscellaneous income
Tapping service and frontage
Service charge - Sanitation department
Total Operating Revenue
Operating Expenses
Operating Income
Other Income
Interest on investments
Grant - Environmental Protection Agency
1976 1975
$1,110,577.78 $1,041,120.65
417,572.50 399,484.57
10,018.77 20,354.16
16,959.84 13,250.57
5.820.53 5,734.05
1,560,949.42 1,479,944.00
1,290,490.19
270,459.23
43,832.73
48,800.00
1,162,345.32
317,598.68
50,529.83
Other Expenses
Interest on revenue bonds (68,865.73) (76,091.97)
Net Income $ 294.226.23 $ 292.036.54
See accompanying notes to financial statements
on page 71 which are an integral part hereof.
s.
CITY OF SALINA
Salina, Kansas
Exhibit C
WATER AND SEWERAGE DEPARTMENT
STATEMENT OF RETAINED EARNINGS
Year Ended December 31, 1976
(With comparative figures for the preceding year - See Note 4)
1976 1975
Balance, Beginning'of Year
Add
Net income for the year
Adjustment for prior year encumbrances
Transfer from restricted reserves
Deduct
Adjustment for prior year accruals
Transfer to restricted reserves
Balance, End of Year
$8,183,447.54 $7,856,504.07
294,226.23
233.78
259,572.56
8,737,480.11
54,136,31
255,219.15
309,355.46
292,036,54
296,204.46
8,444,745.07
_ 261,297.53-
261,297.53
$8,428.124.65 $8,183,447,54
See accompanying notes to financial statements
on page 71 which are an integral part hereof.
-69-
CITY OF SALINA
Salina, Kansas
Exhibit D
WATER AND SEWERAGE DEPARTMENT
STATEMENT OF CHANGES IN FINANCIAL POSITION
Year Ended December 31, 1976
(With comparative figures for the preceding year -- See Note <<)
1976 1975
Financial Resources were Provided by:
Operations
Net income $294,226.23 $292,036.54
Adjustment to prior years encumbrances 233.78
Total From Operations 294,460.01 2.92,036.54
Decrease in Restricted Assets 4,353.41 34,906.93
298,813.42 326,943.47
Financial Resources were Used for:
Additions to utility plant in service 143,803.91 284,417.39
Payment on long -term debt 150,000.00 140,000.00
Adjustment for prior year accruals 54,136.31 _ -
347,940.22 _424,417.39
Increase (Decrease) in Working Capital (49,126.80) (97.473.92)
Analysis of Change in Working Capital
Increase (Decrease) in Current Assets
(27,000.56) (43,931.29)
Cash
Accounts receivable 9,563.38 3,056.97
Inventories 224.35 10,094.40
(Increase) Decrease in Current Liabilities
Accounts payable 37,218.58 (64,564.12)
Customers meter deposits (1,865.00) (755.00)
Sanitation fees collected 268.16 (24.88)
Reserve for auditing - 3,650.00
Revenue bonds due currently (10,000.00) (5,000.00)
Accrued expenses (57,535.71) -
Increase (Decrease) in Working Capital ($ 49,126.80) ($ 97,473.92)
See accompanying notes to financial statements
on page 71 which are an integral part hereof.
-70-
CITY OF SALINA
Salina, Kansas
WATER AND SEWERAGE DEPARTMENT
NOTES TO FINANCIAL STATEMENTS
1. Significant accounting policies:
(a) The accrual method of accounting is used in the preparation of
these financial statements. Income is recorded as earned and
expenses as incurred.
(b) Inventories are stated at cost and consist primarily of utility
plant suppljies and equipment not placed in service.
(c) Utility Plant and other fixed assets are recorded as assets when
acquired; however, depreciation is not recorded in the financial
statements.',
(d) Investmentsl are stated at cost, which approximates market.
(e) The direct write -off method is used to record uncollectible
accounts receivable.
(f) Grants from governmental agencies are recorded as income.
2. Reserves have been provided as required under the Bond Ordinances. The amounts
required to be maintained in each reserve account have been provided. The rates
in effect were sufficient in 1976 to create a net income in excess of Bond
Ordinance requirements.
3. The gross revenues of the Water and Sewerage Department are pledged to secure
the payment of the Revenue Bonds.
4. Financial statements for the year 1975 are included herein for comparative pur-
poses and were audited by another firm of Certified Public Accountants. The
prior auditor expressed an opinion on the financial statements for 1975 except
for the lack of recording depreciation and the non-- recording of accrued interest
payable on Revenue Bonds.
-71-
CITY OF SALINA
Salina, Kansas
Schedule 1
WATER AND SEWERAGE DEPARTMENT
PLANT AND PROPERTY
Year Ended December 31, 1976
(With comparative figures for the preceding year - See Note 4)
Furniture and Fixtures
Plant, Mains, Equipment and Other
Property
Distribution
Manholes
Mains
Hydrants
Valves
Stand pipe
Sunset stand pipe
Meters
Water Supply
Real estate
Pump house
Wells
Well pumps
Flow lines
Pumping Stations
Real estate
Improvements
Pump house
Reservoirs
Pumps
Venture meters
Suction lines
Water softener equipment
River intake pump
Underground reservoir
Land - Underground reservoir
and basins
-72-
Increase
or
1976 1975 (Decrease)
$ 88,849.38 $ 88,067.68 $ 781.70
55,168.02
1,906,268.82
217,779.56
227,039.57
60,914.36
101,303.31
427,702.25
2,996,175.89
5,347.50
22,000.47
203,576.90
35,975.37
47.824.04
314,724.28
16,532.86
3,580.40
19,121.23
28,545.49
36,601.41
6,185.44
15,186.88
1,105,051.95
257,013.92
183,638.82
21,626.19
55,168.02
1,906,428.22
186,116.12
227,039.57
60,914.36
101,303.31
406,219.04
2,943,188.64
5,347.50
22,000.47
203,576.90
35,975.37
47.824.04
314,724.28
16,532.86
3,725.48
18,976.15
28,545.49
36,601.41
6,185.44
15,186.88
1,105,051.95
257,013.92
183,638.82
21,626.19
(159.40)
31,663.44
_ 21,483.21
52,987.25
(145.08)
145.08
CITY OF SALINA
Salina, Kansas
Schedule 1 (Contd.)
WATER AND SEWERAGE DEPARTMENT
PLANT AND PROPERTY
Year Ended December 31, 1976
(With comparative figures for the preceding year - See Note 4)
Plant, Mains, Equipment and
Other Property'',(Contd.)
Pumping Stationsl(Contd.)
Water supply elploration
Gypsum Hill wader tower
High service pump
General Equipmenjt
Storage buildi�g
Chlorinator eq ipment
Trucks and com ressors
Laboratory equipment
Water office improvement
Sewage Plant
Sewage plant and equipment
Sewage lines
Expenditures from Water and Sewage
Revenue Bond'Proceeds
Sewage plant improvements
Sewage truck dines
Addition to softening and
treatment plant
Key Acres water tower
Miscellaneous
Total Plant, Mains, Equipment
and Other Property
Total Plant and Property
Increase
or
1976 1975 (Decrease)
$ 16,190.07
$ 16,190.07 $ -
124,802.70
124,802.70 -
36,654.09
36,654.09 -_
1,870,731.45
1,870,731.45 -
1,547,703.78_
13,072.04
13,072.04 -
17,01-2.73
17,032.73 -
182,540.72
173,308.72 9,232.00
15,219.03
14,622.45 596.58
8,500.59
8,500.59 -
236,365.11
226,536.53 9,828.58
600,615.50 500,615.50 -
300,823.75 3003823.75 _ -
901,439.25 901,439.25 -
820,165.62
820,165.62 -
542,913.63
542,913.63 -
520,511.67
520,511.67 -
1.23,457.85
123,457.85 -
1,547,703.78_
1,467,497.40 _80,206.38
_32554,752.55
3,474,546.17 80,206.38
9,874,188.53 9,731,166.32 _143,022.21
, $9.963 �037.91, $9,819,234.00 X143.803.91
See accompanying notes to financial. statements
on page 71 which are an integral part hereof.
-73-
CITY OF SALINA
Salina, Kansas
Schedule
WATER AND SEWERAGE DEPARTMENT
OPERATING EXPENSES
Year Ended December 31, 1976
(With comparative figures for the preceding year - See Note 4)
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
Electric power - Calcining plant
Gas service - Calcining plant
Supplies - Calcining plant
Pumping Expenses
Supervision
Salaries
Electric power
Gas service
Lubricants
Building operating supplies
Maintenance - Electrical equipment and pumps
Maintenance - Station building and grounds
Wearing apparel
Distribution expenses
Supervision
Salaries
Meter maintenance salaries
Meter maintenance supplies
Vehicles and equipment expense
-74-
L(;7 S
$ 5,421.39
11.,1;65.98
3,467.14
4,558.28
18.47
427.93
25.359.19
38,931.92
59,583.74
38,161.96
7,388.21
178.79
137,428.79
7,129.86
264.47
8,685.49
28,952.00
2x560.76
9,265. ) 9
22,887.46
43,330.19
20,749.53
562.76
144.60
726.61
190.00
412.99
89004.14
1.4,227.17
49,599.8?
9,809.11
4,897.51
9,571.92
1975
$ 5,i7),FO
:.0,60:.`('
2,402. -%8
2,411..
3286
_
725.10
21 344.9'
15,188.00
48,709.10
27,535.47
5,316.08
66.89
152,614. Its
8,954.63
45.79
5,840.68
11,54!;.16
3828.73
2r,'9
r,'9 644 36
21.,192,.93
44,205.10
1.3,158.07
391.0<'.
193,5:5
643.97
43. 5(�
238. 15
351. 9111
X31,418.33
19,048.13
53,099.07
8,872.6)
1,683.21)
1,035.9:'_
CITY OF SALINA
Salina, Kansas
WATER AND SEWERAGE DEPARTMENT Schedule 2 (Contd.)
OPERATING EXPENSES
Year Ended December 31, 1976
(With comparative figures for the preceding year - See Note 4)
Distribution Expenses (Contd.)
Tapping supplies
Maintenance - Distribution mains
Maintenance - Storage tanks
Maintenance - H drants
Miscellaneous m,terials and labor
Customers Accounting and Collection Expenses
Office salaries'
Servicemen and Meter readers salaries
Servicemen and meter readers supplies
Collection stat.ons
Maintenance - Office equipment
Office supplies
Vehicle expense
Postage
Lease electronicldata processing equipment
Wearing apparel
Administrative and'General Expenses
Supervision
Salaries
Telephone expense
Office supplies
Special engineering
Social Security
Insurance - Buil4ings
Sales tax
Property taxes
Accounts charged ',off
Long and short cash
Employees' retirement
Accident insurance
Auditing expense
Contracting service
';rganizational d�Aes ac:d memberships
1976
$ 6,523.18
8,046.78
961.20
4,423.82
1,775.80
109,836.31
61,175.18
70,616.53
280.48
1,944.85
2,997.90
5,522.52
6,834.65
13,355.10
21,117.37
201.43
184,046.01
19,206.16
8,983.85
3,365.40
867.95
675.00
32,573.67
22,659.40
721.65
50,000.00
793.75
33.75
37,786.12
44,695.03
4,800.00
2,633.22
943.13
1975
$ 9,899.16
10,247.36
3,241.13
2,349.41
1,070.31
116,546.47
58,697.37
63,267.17
167.60
1,841.35
2,335.18
5,253.80
6,176.47
17,058.67
13,806.00
363.04
168 966.65
17,392.80
7,690.89
3,936.70
990.22
675.00
29,640.89
6,008.35
783.72
45,000.00
769.44
1,346.35
33,970.34
28,108.63
1,100.00
3,247.50
274.12
_75_
CITY OF SALINA
Salina, Kansas
WATER AND SEWERAGE DEPARTMENT
Schedule 2 (Contd.)
OPERATING EXPENSES
Year Ended December 31, 1976
(With comparative figures for the preceding year - See Note 4)
Total Operating Expenses
-76-
$1,290.490.19 $1.162.345.32
See accompanying notes to financial statements
on page 71 which are an integral part hereof.
1976
1975
Administrative and General Expenses (Contd.)
Maintenance - Government Center
$ 10,734.00
$ 9,381.00
Service performed - Other departments
22,700.00
20,977.50
Car mileage and travel expenses
4,157.40
1,605.55
268,329.48
212,899.00
Sewage Treatment and Collection Expenses
Supervision
27,322.98
32,415.43
Salaries
139,824.32
119,397.86
Electric power
60,687.55
47,284.68
Gas service
7,701.88
4,667.52
Plant operating supplies
1,387.58
1,905.96
Maintenance - Equipment
13,696.87
23,007.39
Maintenance - Buildings and grounds
1,308.03
1,413.60
Maintenance - Pumping stations
8,247.48
10,060.98
Maintenance - Sanitary sewers
4,101.84
4,489.04
Vehicle expense
18,372.19
16,162.21
Wearing apparel
755.93
632.53
Q's TV expenses
1,242.42
88.37
284.649.07
261,525.57
Total Operating Expenses
-76-
$1,290.490.19 $1.162.345.32
See accompanying notes to financial statements
on page 71 which are an integral part hereof.
i3
S T A T E O F K A N S A S
. OF
DIVISION OF ACCOUNTS AND REPORTS
C
State Office Building Topeka, Kansas 66612
TT �o August 11, .1977
L.ty of Sam ag Body:
Salina , Kansas
The following described audit report has been filed as a public
record in the office of the Director of Accounts and Reports as
required by K.S.A. 75-1124.
Date of Audit Report: July. 25,• 19.77
Municipality Audited: City. of Salina
Date Received in This Office: August 11, 3977
Audit Report Covering Audit Period
financial statements of the
. various funds and account
groups of the City. of Salina
year ended 12-31-76
Report by: Kennedy and Coe
Salina
Licensed Municipal Public Accountant E. Wayne Hilton
in charge of audit: License No. 80
Certified Public Accountant
in charge of audit: Permit No. 416
Very truly yours,
James R. Cobler, Director
Division of Accounts and Reports
/7-ex,6)7?,
by
N
wend to be attached to voucher and filed with Gunk of Mmicipekry,
Blur Copy for Accountant's File.
AR-102 (7-29-76)
9Y ��
CIITIY OF SALIINA u ' � 4I u 12 Fri 41=D
b ___ I u' , y
'tom
AREA CODE 913 827-9653
CITY-COUNTY BUILDING
3W BEST ASH
CITY CLERK'S OFFICE
P.O. BOX 746 M 13fL 6.HARRISON
AL
SALINA. KANSAS 67401 E. ABBOTT
July 12, 1977
District Director
Equal Employment Opportunity Commission
1150 Grand Avenue
Kansas City, Missouri 64106
Dear District Director:
Our auditors, Kennedy and Coe, Salina, Kansas, are conducting an
audit pursuant to the "Audit Guide and Standards for Revenue
Sharing Recipients", published by the Office of Revenue Sharing,
Department of the Treasury. Section V-D-10 of the Guide requires
that they determine if there are any current complaints filed with,
or investigations in process, by EEOC, and the nature and status
of such complaints or investigations.
Pursuant to the 'Memorandum of Agreement signed between the Office
of Revenue Sharing and the Equal Employment Opportunity Commission,
please furnish the necessary information with respect to this
government as of December 31 , 1976. It is not necessary to
include the name of the charging party but the nature and status
of each complaint should .be explained. A self-addressed, stamped
envelope is enclosed for your convenience in replying.
Thank you for your cooperation.
•
Verry/ truly yours,
D. L. Harrison
City Clerk
DLH/js
enclosure •
•
MEMBER . . . KANSAS LEAGUE OF MUNICIPALITIES - NATIONAL LEAGUE OF CITIES
wr
KENNEDY AND COE
-
CERTIFIED PUBLIC ACCOUNTANTS
•
XUNITED.tUILDING. P. O. BOX 1211 219 WEST SEVENTH. P. O. BOX 322
SAMNA, KANSAS 17401 September 20, 1977 CONCORDIA. KANSAS 16901
•
912 ' •29-1961 912- 245.1619
- 525 FIRST NATIONAL BANK BUILDING III EAST TENTH. P. O. BOX 161
9/1C1417•. KANSAS 67202 GOOOLAND, KANSAS 67729
916 • 1616202 912 - 899.3676
- 1209 WILLIAMS. P. O. BOX 929 1690 WEST FOURTH. P. O. BOX 429
GREAT BEND. KANSAS 67920 COLBY. KANSAS 67701
316 • 792-9461 912 -1623919
City of Salina
•
City Hall Building
Salina, Kansas 67401
•
•
Professional services through August 31, 1977, .
including examination of records for the period
ended December 31, 1976, and preparation of
report on examination
696-1/2 hours @ $18.00 $12,537.00
•
Less special adjustment to contract amount 4,337.00
$-8,200:00
. -. - -
Y. J. KENNEDY. C.P.A. (RETIRED/
MEMBERS OF AMERICAN INSTITUTE OF CERTIFIED PUBLIC ACCOUNTANTS
SALINA OFFICE KENNEDY A N D C O E WICHITA OFFICE
RALPH E. REM.. CA C E R T I F I E D PUBLIC A C C O U N T A N T S RANDALL P. ANDERSON. C.P.A.
JOHN W. PODS. C.P.A. GERALD V. HARMON. C.P.A.
E.T. SHEA.C.P.A UNITED BUILDING GARY L POORE.C.P.A.
LESTER M. MER C.P.A. SALINA. KANSAS 67401 WIW AM W. SOwMD.C.P.A.
2
ADLEY E. JOHNSON. CPA 913 . 625-1581 GREAT BEND OFFICE
DON P. DIEDERICH. C.P.A. WILLIAM H. MONROE. C.P.A.
PAUL A. MOTT. C.P.A. GEORGE F. DRAKE. C.PA.
B. E. CRIES. GP.A BERT W. ERWIN. C.P.A.
ALLEN WEBBER.C.P.A.
GERALD L HUNTER. CPA. p OOOOLAND OFFICE
R. MICHAEL BEATIY. C.P.A. October 1V, 1977 ROBERT D. WILBUR. C.P.A.
WALTON F. CARLSON. C.P.A. COLBY OFFICE
JAMES R.CRUCE.C.P.A. ROBERT L BTEIMEL C.P.A.
CONCORDIA OFFICE MANAGER
C. E. ROBERTS. C.P.A.
E. WAYNE HILTON. C.P.A.
The Honorable Mayor Keith C. Duckers
and The City Commissioners
City of Salina
P.O. Box 746
Salina, Kansas 67401
Re: City of Salina Audit
Gentlemen:
We submit herewith our proposal for the audit of the City of Salina, Kansas for the
year 1977.
We will perform the audit of the City of Salina, Kansas, and its related departments
excluding the Municipal Band Board, The Public Health Board, the Public Library Board,
and the Firemen's Relief Association for the year 1977 in accordance with generally
accepted auditing standards and the minimum standard audit program for municipalities
of the State of Kansas under the following terms and conditions:
1. The audit shall be performed under the supervision of a Certified
Public Accountant who is also a Licensed Municipal Public Accountant
and he shall have the assistance of such other personnel as is
deemed necessary.
2. We will also perform an audit of the General Revenue Sharing Funds
and the Community Development Block Grant Funds in accordance with
the requirements of the Federal Audit Guide and Standards and will
issue the required separate reports on these funds.
3. In the event that laws are enacted or the State Municipal Accounting
Board makes changes in the audit requirements for Kansas municipalities,
or if any irregularities are discovered and additional auditing pro-
cedures would be required, we will notify your office promptly before
continuing our services and if additional time is required in regard
thereto, we request the right to renegotiate with the Commissioners
the maximum fee.
Honorable Mayor Keith C. Duckers
and the City Commissioners
October 18, 1977
Page 2
4. The audit may be performed in part after April 15, 1978, and the
report shall be rendered no later than July 31, 1978, unless by
mutual agreement the time for submitted such report is extended.
It is agreed, however, that certain audit procedures may be per-
formed prior to the year ending December 31, 1977, including the
counting of cash on December 31, 1977.
5. The fee shall include any general services regarding advice or
counsel pertaining to general fiscal and accounting problems
and procedures of the City that may be requested during the year,
but if any services are rendered beyond the scope of the regular
audit and general applications thereto, we herewith agree to per-
form these services upon proper authorization of the Mayor and
Commissioners at a mutually agreeable hourly rate.
6. Our fees for services rendered in connection with the examination
shall be computed according to our regular rates for municipalities;
however, our fees for the examination, including the special reports
outlined in item 2 shall not exceed $8,900.00.
We will be happy to discuss any aspects of this proposal with you or the Commissioners
at your convenience. If this meets with your approval, please sign in the spaces -
indicated below.
Very truly yours, -- AA &-
6
Certified lic Accountants
PAM:cb
Accepte this fit/ day of tat.)- , 1977.
M yor - City of Salina, Kansas agdG.'"'
City Clerk - City of Salina, Kansas