The URL can be used to link to this page

Audit - 1977CITY OF SALINA Salina, Kansas REPORT ON EXAMINATION December 31, 1977 KENNEDY AND COE Certified Public Accountants Salina - Kansas CITY OF SALINA Salina, Kansas INDEX Page Index AUDITORS' OPINION I FINANCIAL STATEMENTS Exhibit A STATEMENT OF ASSETS, LIABILITIES, AND FUND BALANCES ARISING FROM CASH TRANSACTIONS AND ENCUMBRANCES 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 -25 Notes to Financial Statements 26 -27 SUPPLEMENTAL INFORMATION Schedule 1 Comparison of Cash Balances with Encumbrances and Composition of Cash Balance 28 -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 Fund Balances - By Project 41 -42 Schedule 10 Audit Journal Entries 43 Index CITY OF SALINA Salina, Kansas INDEX (CONTD.) Page Schedule C -Ito Detail of General Fund Expenditures by Department C -26 Compared with Budget Appropriations 44-60 Statutory Compliance Questionnaire 61 -65 SEPARATE FINANCIAL STATEMENTS - WATER AND SEWERAGE DEPARTMENT AUDITORS' OPINION 66 Exhibit A BALANCE SHEET 67 Exhibit B INCOME STATEMENT 68 Exhibit C STATEMENT OF CONTRIBUTIONS AND RETAINED EARNINGS 69 Exhibit D STATEMENT OF CHANGES IN FINANCIAL POSITION 70 Notes to Financial Statements 71 Schedule 1 Plant and Property 72 -73 Schedule 2 Operating Expenses 74 -76 Index MEMBERS OF AMERICAN INSTITUTE OF CERTIFIED PUBLIC ACCOUNTANTS KENNEDY AND COE CERTIFIED PUBLIC ACCOUNTANTS To the Mayor and The Board of City Commissioners: OFFICES IN KANSAS SALINA CONCORDIA GREAT BEND 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, 1977. Our exami- nation included all ;funds except the Saline County -City Building Authority and the Joint City- County Board of Health, which we have previously examined and reported on separately, and the Municipal Band Board, Firemen's Relief Association, and the Salina Airport Authority, which have not been examined by us. 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. The accompanying financial statements of the City of Salina include the accounts of the Water and Sewerage Department maintained in accordance with the method of accounting described in the preceding paragraph. Separate financial statements of the Water and Sewerage Department, prepared from the separate accounting records maintained by the department, which more nearly conform to generally accepted accounting principles for enterprise funds are presented 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, 1977, 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. Salina, Kansas July 27, 1978 Respectfully submitted, / ��rYreelfisG fi�l,�Sl —�, C.P.A. Certified Public Accountant in charge of and actively engaged on this audit. se CITY OF SALINA Salina, Kansas STATEMENT OF ASSETS, LIABILITIES, AND FUND BALANCES ARISING FROM CASH TRANSACTIONS AND ENCUMBRANCES December 31, 1977 Assets Funds Cash Investments General Fund $ 473,933.20 $ - Special Revenue Funds Social Security 74,485.07 - Emergency Preparedness 1,786.86 - Revenues Collected in Advance 28,060.90 - Street Machinery 5,264.63 25,000.00 Kansas Public Employees' Retirement System 14,249.66 - Special Gasoline Tax 90,888.78 - Federal Revenue Sharing (33,369.29) 100,000.00 Special Reserve 2,127.01 33,000.00 Human Relations Commission - - Human Resources 36,250.40 - Emergency Jobs Act - _ Workmen's Compensation 40,831.39 - Firemen's Pension _ _ Policemen's Pension - _ Kansas Firemen's and Policemen's Retirement 22,898.01 - Ambulance - _ Debt Service Fund Bond and Interest 200,580.51 - Capital Projects Fund Construction 777,545.48 5,725,000.00 Enterprise Funds Water and Sewerage 832,131.49 3,391,000.00 Golf Course 15,206.85 - Sanitation 56,846.18 80,000.00 Paper Recycling 20,696.11 - Parking Meters 2,596.52 15,000.00 Solid Waste Disposal 8,903.26 - Intragovernmental Fund Central Garage 37 877.46 - Trust and Agency Funds Citizenship Trust 250.00 10,000.00 HUD Community Development (10,392.12) 189,523.83 Exhibit A -2- Liabilities and Fund Balances Bonds to be Issued and Temporary Assessments Reserves for Notes Fund Receivable Total Encumbrances Payable Balance Total $ - $ 473,933.20 $112,392.22 $ - $ 361,540.98 $ 473,933.20 - 74,485.07 - - 74,485.07 74,485.07 1,786.86 981.04 _ 805.82 1,786.86 - 28,060.90 - _ 28,060.90 28,060.90 - 30,264.63 _ - 30,264.63 30,264.63 - 14,249.66 - 14,249.66 14,249.66 - 90,888.78 17,276.25 - 73,612.53 90,888.78 - 66,630.71 56,640.00 - 9,990.71 66,630.71 - 35,127.01 - - 35,127.01 35,127.01 - 36,250.40 7.68 - 36,242.72 36,250.40 - 40,831.39 - - 40,831.39 40,831.39 - 22,898.01 - - 22,898.01 22,898.01 - 200,580.51 - - 200,580.51 200,580.51 825,345.37 7,327,890.85 775.00 825,345.37 6,501,770.48 7,327,890.85 - 4,223,131.49 53,222.19 - 4,169,909.30 4,223,131.49 - 15,206.85 - - 15,206.85 15,206.85 - 136,8146.18 - - 136,846.18 136,846.18 - 20,696.11 153.99 - 20,542.12 20,696.11 - 17,596.52 28.80 - 17,567.72 17,596.52 - 8,9'03.26 - - 8,903.26 8,903.26 - 37,877.46 - - 37,877.46 37,877.46 - 10,250.00 - - 10,250.00 10,250.00 - 179,131.71 26,190.52 - 152,941.19 179,131.71 -2- CITY OF SA LINA Salina, Kansas STATEMENT OF ASSETS, LIABILITIES, AND FUND BALANCES ARISING FROM CASH TRANSACTIONS AND ENCUMBRANCES December 31, 1977 Funds Trust and Agency Funds (Contd.) Cemetery Endowment Mausoleum Trust Mausoleum Endowment State Withholding Tax Totals - Memorandum Only Assets Cash Investments $ 2,268.16 $ 30,000.00 195.17 16,900.00 See accompanying notes to financial statements which are an integral part hereof, Exhibit A (Contd.) Liabilities and Fund Balances Bonds to be Issued and Temporary Assessments Reserves for Notes Fund Receivable Total Encumbrances Payable Balance Total $ - $ 32,268.16 $ - $ - $ 32,268.16 $ 32,268.16 17,095.17 - - 17,095.17 17,095.17 $825,345.3Z $13. X267,667.69 1825.345.37 $12.04 9.867.83 S 13.142 ^880.89 -3- CITY OF SA LINA Salina, Kansas Exhibit B SUMMARY STATEMENT OF REVENUES, EXPENDITURES AND FUND BALANCES Year Ended December 31, 1977 Fund Fund Balance Balance Funds 1-1-77 Revenues Expenditures 12-31-77 General Fund $ 310,032.33 $ 3,485,287.10 $ 3,433,778.45 $ 361,540.98 Special Revenue Funds Social Security 55,175.43 219,964.38 200,654.74 74,485.07 Emergency Preparedness 11261.98 47,713.76 48,169.92 805.82 Revenues Collected in 155,887.51 364,624.11 383,665.44 136,846.18 Advance 31,282.27 28,060.90 31,282.27 28,060.90 Street Machinery 28,943.56 1,321.07 - 30,264.63 Kansas Public Employees' 9,675.21 99,042.19 99,814.14 8,903.26 Retirement System 13,548.43 156,945.39 156,244.16 14,249.66 Special Gasoline Tax 68,639.57 367,466.89 362,493.93 73,612.53 Federal Revenue Sharing 129,820.65 457,559.87 577,389.81 9,990.71 Special Reserve 33,215.95 1,911.06 - 35,127.01 Human Relations Commission 1,044.67 25,000.00 26,044.67 - Human Resources - 45,000.00 8,757.28 36,242.72 Emergency Jobs Act 1,750.79 29,081.69 30,832.48 - Workmen's Compensation 5,953.05 87,720.34 52,842.00 40,831.39 Firemen's Pension 286,764.88 150,881.24 437,646.12 - Policemen's Pension 229,522.56 122,702.86 352,225.42 - Kansas Firemen's and Policemen's Retirement 21,875.89 74,903.11 73,880.99 22,898.01 Ambulance 6,432.95 - 6,432.95 - Debt Service Fund Bond and Interest 104,603.40 966,430.90 870,453.79 200,580.51 Capital Projects Fund Construction 71,060.07 8,905,308.26 2,474,597.85 6,501,770.48 Enterprise Funds Water and Sewerage 1,001,003.69 5,558,556.90 2,389,651.29 4,169,909.30 Golf Course 21,784.70 76,364.86 82,942.71 15,206.85 Sanitation 155,887.51 364,624.11 383,665.44 136,846.18 Paper Recycling 20,104.81 16,349.21 15,911.90 20,542.12 Parking Meters 26,371.69 88,105.59 96,909.56 17,567.72 Solid Waste Disposal 9,675.21 99,042.19 99,814.14 8,903.26 -4- CITY OF SALINA Salina, Kansas SUMMARY STATEMENT OF REVENUES, EXPENDITURES Exhibit B (Contd.) AND FUND BALANCES Year Ended December 31, 1977 Funds Intragovernmental Fund Central Garage Trust and Agency Funds Citizenship Trust HUD Community Development Cemetery Endowment Mausoleum Trust Mausoleum Endowment State Withholding Tax Totals - Memorandum Fund Balance 1 -1 -77 Revenues Expenditures $ 44,903.37 $ 321,689.00 $ 328,714.91 $ 10,025.00 208,993.70 27,442.16 16,955.17 725.00 500.00 285,221.44 341,273.95 4,826.00 - 980.00 980.00 140.00 _ 63.400.91 63,400.91 Fund Balance 12 -31 -77 37,877.46 10,250.00 152,941.19 32,268.16 17,095.17 Only 2.944.07 522;053 294.0 S12.947.49 .64 12,Q49,867.8� See accompanying notes to financial statements which are an integral part hereof. -5- CITY OF SALNA Salina, Kansas STATEMENT OF ACTUAL REVENUES AND EXPENDITURES BUDGET AND CHANCES IN FUND BALANCES - Year Ender: December 31, 1977 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 Fire protection - Outside city Reimbursement of expenditures Transfers from Other Funds 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 Sm 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 Actual GENERAL FUND $1,665,805.63 288,587.85 68,129.64 8,259.37 80,378.83 37,663.59 134,000.00 2,735.00 130,289.65 153,565.39 501,135.29 10,431.34 24,402.03 107,443.61 limits 109,948.70 15,137.49 147,373.69 3,485,287.10 59,934.98 52,767.10 126,700.15 27,802.16 28,511.31 87,575.35 138,942.08 678,993.01 64,793.79 183,572.98 906,684.91 336,759.46 157,464.35 64,659.03 COMPARED WITH BY FUND Budget $1,674,129.92 230,000..00 22,200.00 14,000.00 74,000.00 25,000.00 134,000.00 2,600.00 114,790.00 155,000.00 423,000.00 10,975.00 22,000.00 116,045.00 75,000.00 15,000.00 140,000.00 3,247,739.92 56,315.00 45,160.00 116,525.00 29,575.00 29,595.00 84,710.00 141,010.00 739,015.00 63,105.00 182,275.00 934,230.00 380,170.00 132,000.00 60,375.00 Exhibit C Actual (Over) Under Budget $ 8,324.29 (58,587.85) (45,929.64) 5,740.63 (6,378.83) (12,663.59) (135.00) (15,499.65) 1,434.61 (78,135.29) 543.66 (2,402.03) 8,601.39 (34,948.70) (137.49) (7,373.69) (237,547.18) (3,619.98) (7,607.10) (10,175.15) 1,772.84 1,083.69 (2,865.35) 2,067.92 60,021.99 (1,688.79) (1,297.98) 27,545.09 43,410.54 (25,464.35) (4,284.03) 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, 1977 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 Actual (Over) Under Actual Budget Budget $ 31,034.98 $ 251505.00 ($ 5,529.98) 94,235.40 185,201.62 19,000.00 33,564.63 32,737.62 17,652.25 26,250.00 20,567.66 13,295.11 10,390.44 34,688.08 3,433,778.45 92,080.00 117,040.00 19,000.00 34,595.00 41,365.00 14,200.00 26,250.00 20,000.00 12,935.00 10,225.00 ___372025.00 3,444,280.00 (2,155.40) (68,161.62) 1,030.37 8,627.38 (3,452.25) (567.66) (360.11) (165.44) 2,336.92 10,501.55 51,508.65 ($ 196,540.08) $248.048.73 Fund Balance, January 1, 1977 309,325.90 Adjustment for prior year encumbrances 706.43 Fund Balance, December 31, 1977 $ 361,540.98 SPECIAL REVENUE FUNDS Social Security Revenues Current tangible taxes Delinquent tangible taxes Contributions by �mployees and employer Total Revenues $ 79,472.47 $ 79,833.80 3,339.15 500.00 137,152.76 128,000.00 219,964.38 208,333.80 $ 361.33 (2,839.15) (9,152.76) (11,630.58) -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, 1977 Actual Budget SPECIAL REVENUE FUNDS (CONTD.) Social Security (Contd.) Expenditures Social security taxes remitted $2002654.74 $237,000.00 Total Expenditures 200,654.74 237,000.00 Revenues Over (Under) Expenditures 19,309.64 ($ 28,666.20) Fund Balance, January 1, 1977 55,175.43 Fund Balance, December 31, 1977 $ 74,485.07 Emergency Preparedness Revenues Other apportionments and grants Matching funds 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, 1977 Fund Balance, December 31, 1977 $ 27,000.00 18,767.34 1,946.42 47,713.76 29,731.20 15,818.04 1,371.49 32.00 1,217.19 48,169.92 (456.16) 1,261.98 $ 805.82 Actual (Over) Under Budget $36,345.26 36,345.26 $47,975,84 ($27,000.00) (18,767.34) (1,946.42) (47,713.76) (29,731.20) (15,818.04) (1,371.49) (32.00) (1,217.19) (48,169.92) $ (456.16) 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, 1977 Actual Budget SPECIAL REVENUE FUNDS (CONTD.) Revenues Collected in Advance Revenues 1978 licenses, fees, and permits paid in 1977 $28,060.90 $ - Total Revenues 28,060.90 _ Expenditures 1977 licenses, fees, and permits collected in 1976 transferred to General Fund 31,282.27 Total Expenditures 313,282.27 Revenues Over (Under) Expenditures (3,221.37) Fund Balance, January 1, 1977 31,282.27 Fund Balance, December 31, 1977 $28.060.90 Street Machinery Revenues Interest from investments $ 1,321.07 Total Revenues 1 Expenditures _ Revenues Over (Under) Expenditures 1,321.07 Fund Balance, January 1, 1977 28,943.56 Fund Balance, December 31, 1977 $30.264.63 Actual (Over) Under Budget ($28,060.90) (28,060.90) (31,282.27) (31,282.27) ($ 3,221.37) ($ 1,321.07) (1,321.07) $ 1.321.07 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, 1977 Expenditures Employees' retirement funds remitted 156,244.16 163,000.00 6,755.84 Total Expenditures 156,244.16 163,000.00 62755.84 Revenues Over (Under) Expenditures Actual Fund Balance, January 1, 1977 (Over) Under Fund Balance, Actual Budget Budget _ SPECIAL REVENUE FUNDS (CONTD.) 140,000.00 - Kansas Public Employees'Retirement System 2,315.81 Revenues 362,493.93 366,050.00 3,556.07 Current tangible taxes $ 69,634.30 $ 70,128.79 $ 494.49 Delinquent tangible taxes 2,928.75 400.00 (2,528.75) Contributions by employees and employer 84,382.34 82,000.00 (2,382.34) Total Revenues 156,945.39 152,528.79 (4,416.60) Expenditures Employees' retirement funds remitted 156,244.16 163,000.00 6,755.84 Total Expenditures 156,244.16 163,000.00 62755.84 Revenues Over (Under) Expenditures 701.23 ($ 10.471.21) ILL.- 7244 Fund Balance, January 1, 1977 13,548.43 Fund Balance, December 31, 1977 $ 14,249.66 Special Gasoline Tax Revenues Special gasoline tax $367,466.89 $330,000.00 ($37,466.89) Total Revenues 367,466.89 330,000.00 (37,466.89) Expenditures Personal services 19,781.87 23,500.00 3,718.13 Contractual services 122,458.43 115,000.00 (7,458.43) Materials and supplies 52,569.44 57,550.00 4,980.56 Transferred to General Fund 140,000.00 140,000.00 - Capital outlay 27,684.19 30,000.00 2,315.81 Total Expenditures 362,493.93 366,050.00 3,556.07 Revenues Over (Under) Expenditures 4,972.96 ($ 36.050.00) $41,022.96 Fund Balance, January 1, 1977 68,639.57 Fund Balance, December 31, 1977 $ 73.612.53 -10- 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, 1977 Actual Budget SPECIAL REVENUE FUNDS (CONTD.) Federal Revenue Sharing Revenues Grants from Federal government Interest from investments Total Revenues Expenditures Personal services Contractual services Transfers to other agencies Capital outlay Total Expenditures Revenues Over (Under) Expenditures Actual (Over) Under Budget $451,321.00 $ - ($451,321.00) 6,238.87 - (6,238.87) 457,559.87 - (457,559.87) 128,254.72 - (128,254.72) 142,943.80 - (142,943.80) 45,000.00 - (45,000.00) 261,191.29 - (2612191.29) 577,389.81 - (577,389.81) (119,829.94) $ - ($119,829.94) Fund Balance, January 1, 1977 129,819.30 Adjustment for Prior Year Encumbrances 1.35 Fund Balance, December 31, 1977 $ 9.990.71 Special Reserve Revenues Interest from investments $ 1,911.06 Total Revenues 1,911.06 Expenditures - Revenues Over (Under) Expenditures 1,911.06 Fund Balance, January 1, 1977 33,215.95 Fund Balance, December 31, 1977 $ 35,127.01 ($ 1,911.06) (1,911.06) $ - $ 1.911.06 -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, 1977 Actual Budget SPECIAL REVENUE FUNDS (CONTD.) Human Relations Commission Revenues Transfer from other funds $25,000.00 $28,000.00 Total Revenues 25,000.00 28,000.00 Expenditures Personal services 21,255.06 Contractual services 2,574.22 Materials and supplies 1,174.65 Sundry expenditures 1,040.74 Total Expenditures 26,044.67 Revenues Over (Under) Expenditures (1,044.67) Fund Balance, January 1, 1977 1,044.67 Fund Balance, December 31, 1977 Human Resources Revenues Transfers from other funds $45,000.00 Total Revenues 45,000.00 Expenditures Personal services 6,225.48 Contractual services 1,034.70 Materials and supplies 381.45 Capital outlay 1,115.65 Total Expenditures 8,757.28 Revenues Over (Under) Expenditures 36,242.72 Fund Balance, January 1, 1977 _ Fund Balance, December 31, 1977 $36.242.72 -12- 23,730.00 2,465.00 1,080.00 100.00 27,375.00 $ 625.00 Actual (Over) Under Budget $ 3,000.00 3,000.00 2,474.94 (109.22) (94.65) (940.74) 1,330.33 ($ 1.669.67) ($45,000.00) (45,000.00) (6,225.48) (1,034.70) (381.45) (1,115.65) (8,757.28) $36,242.72 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, 1977 Actual (Over) Under Actual Budget Budget SPECIAL REVENUE FUNDS (CONTD.) Emergency Jobs Act Revenues Reimbursement of expenditures $29,081.69 $ - $29,081.69 Total Revenues 29,081.69 - 29,081.69 Expenditures Personal services Contractual services Total Expenditures Revenues Over (Under) Expenditures Fund Balance, January 1, 1977 Fund Balance, December 31, 1977 26,975.75 - (26,975.75) 3,856.73 - (3,856.73) 30,832.48 - (30,832.48) (1,750.79) $ - ($ 1,750.79) 1,750.79 Workmen's Compensation Revenues Current tangible taxes $82,776.68 $83,119.29 $ 342.61 Delinquent tangible taxes 3,185.09 500.00 (2,685.09) Reimbursement of expenditures 1,758.57 - (1,758.57) Total Revenues 87,720.34 83,619.29 (4,101.05) Expenditures Insurance premiums 52,842.00 84,000.00 31,158.00 Total Expenditures 52,842.00 84,000.00 31,158.00 Revenues Over (Under) Expenditures 34,878.34 ($ 380.71) X35,259.05 Fund Balance, Janualry 1, 1977 5,953.05 Fund Balance, December 31, 1977 $40,831.39 -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, 1977 Actual Budget SPECIAL REVENUE FUNDS (CONTD.) Firemen's Pension Revenues Current tangible taxes Delinquent tangible taxes Interest from investments Contributions by employees Total Revenues Expenditures $101,593.78 $102,612.39 4,213.05 1,350.00 10,061.60 10,615.00 35,012.81 42,295.00 150,881.24 156,872.39 Actual (Over) Under Budget $ 1,018.61 (2,863.05) 553.40 7.282.19 5,991.15 Pensions paid 91,392.00 89,585.00 (1,807.00) Refunds 7,108.32 2,000.00 (5,108.32) Reserve - 25,000.00 25,000.00 Total Expenditures 98,500.32 116,585.00 18,084.68 Revenue Over (Under) Expenditures 5210380.92 $ 40,287.39 ($12,093.53) Fund Balance, January 1, 1977 2869,764.88 339,145.80 Transfer of Assets to Kansas Public Employees Retirement Fund (339,145.80) Fund Balance, December 31, 1977 $ - Policemen's Pension Revenues Current tangible taxes $ 79,474.16 $ 80,027.40 $ 553.24 Delinquent tangible taxes 3,253.91 900.00 (2,353.91) Interest from investments 8,029.47 8,030.00 .53 Contributions by employees 31,945.32 35,600.00 3,654.68 Total Revenues 122,702.86 124,557.40 1,854.54 Expenditures Pensions paid 48,972.00 50,875.00 1,903.00 Refunds 3,364.35 2,000.00 (1,364.35) Reserve - 25,000.00 25,000.00 Total Expenditures 52,336.35 77,875.00 25,538.65 -14- 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, 1977 Actual Budget SPECIAL REVENUE FUNDS (CONTD.) Policemen's Pension (Contd.) Revenues Over (Under) Expenditures $ 70,366.51 $ 46,682.40 Fund Balance, January 1, 1977 229,522.56 299,889.07 Transfer of Assets to Kansas Public Employees Retirement Fund (299,889.07) Fund Balance, December 31, 1977 $ Revenues Current tangible Delinquent taxes Contributions by Total Revenue Kansas Firemen's and Policemen's Retirement taxes $ 44,257.45 $ 45,081.76 1,683.72 150.00 employees 28,961.94 21,500.00 74,903.11 66,731.76 Expenditures Retirement funds remitted Total Expenditures Revenues Over (Under) Expenditures Fund Balance, January 1, 1977 Fund Balance, December 31, 1977 73,880.99 78,000.00 73,880.99 78,000.00 1,022.12 ($ 11,268,24) 21,875.89 $ 22,898.01 Actual (Over) Under Budget (,$23,684,11) $ 824.31 (1,533.72) (7,461.94) (8,171.35) 4,119.01 4,119.01 $12.290.36 -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, 1977 Actual Budget SPECIAL REVENUE FUNDS (CONTD.) Ambulance Revenues Expenditures Transfer to General Fund Total Expenditures Revenues Over (Under) Expenditures Fund Balance, January 1, 1977 Fund Balance, December 31, 1977 6,432.95 6,432.95 (6,432.95) 6,432.95 DEBT SERVICE FUND Bond and Interest Actual (Over) Under Budget (6,432.95) (6,432.95) $ - (,$ 6.432.95) Revenues Current tangible taxes $402,274.89 $405,667.94 $ 3,393.05 Delinquent tangible taxes 16,953.21 5,000.00 (11,953.21) Current special assessment taxes 333,390.49 338,792.52 5,402.03 Delinquent special assessment taxes 28,948.62 20,000.00 (8,948.62) Interest from investments 110,493.24 20,000.00 (90,493.24) Special assessments 12,665.45 4,000.00 (8,665.45) Transfers from parking meters, water and sewerage, and golf course funds 61,705.00 61,705.00 - Total Revenues 966,430.90 855,165.46 (111,265.44) Expenditures General bond principal 235,000.00 235,000.00 - General bond interest 59,020.75 59,430.69 409.94 Curb, gutter and paving principal (CS) 156,040.78 157,114.18 1,073.40 Curb, gutter and paving principal (POS) 317,959.22 315,885.82 (2,073.40) Curb, gutter and paving interest (CS) 30,399.30 30,658.86 259.56 Curb, gutter and paving interest (POS) 71,148.97 70,928.16 (220.81) -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, 1977 Actual DEBT SERVICE FUND (CONTD.) Bond and Interest (Contd.) Expenditures (Contd'.) Fiscal agency commission and postage Estimated principal and interest on bonds to be issued Total Expenditures $ 884.77 Revenues Over (Under) Expenditures 95,977.11 Fund Balance, January 1, 1977 104,603.40 Fund Balance, December 31, 1977 $200. 80.5 CAPITAL PROJECTS FUND Construction Revenues Budget $ 1,482.29 50,000.00 920,500.00 (S 65.334.54) Actual (Over) Under Budget $ 597.52 50,000.00 50,046.21 $161, 1.65 Grants $ 8,578.50 $ - ($ 8,578.50) Special assessments and charges 549,353-88 - (549,353.88) Issuance of bonds 7,638,000.00 - (7,638,000.00) Transfer from other funds 150,000.00 - (150,000.00) Temporary notes issued 559 375.88 - (559,375.88) Total Revenues 8,905,308.26 - (8,905,308.26) Expenditures(Schedule 9) 2,474,597.85 - (2,474,597.85) Revenues Over (Under) Expenditures 6,430,710.41 $ - ($6.430.710.41) Fund Balance, January 1, 1977 71,060.07 Fund Balance, December 31, 1977 -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, 1977 Expenditures Water supply 35,294.58 30,310.00 Actual Softening and treatment 354,372.09 386,005.00 (Over) Under Pumping expense Actual Budget Budget ENTERPRISE FUNDS 111,647.56 123,185.00 Water and Sewerage 194,548.55 200,725.00 Revenues Administrative and general expense 272,355.75 279,155.00 Water $1,371,065.59 $1,418,000.00 $ 46,934.41 Sewage 592,649.53 540,000.00 (52,649.53) Contributions from customers 81,134.54 - (81,134.54) Issuance of bonds 3,000,000.00 - (3,000,000.00) Tapping service 202193.54 15,000.00 (5,193.54) Sanitation fees 358,610.38 347,800.00 (10,810.38) Deposits on meters 35,045.00 - (35,045.00) Service charges 5,980.14 - (5,980.14) Interest on investments 82,032.90 - (82,032.90) Grant - Environmental Protection Revenues Over (Under) Expenditures 3,168,905.61 Agency 7,658.00 - (7,658.00) Miscellaneous sales _ 4,187.28 15,000.00 10,812.72 Total Revenues 5,558,556.90 2,335,800.00 (3,222,756.90) Expenditures Water supply 35,294.58 30,310.00 (4,984.58) Softening and treatment 354,372.09 386,005.00 31,632.91 Pumping expense 88,448.97 100,965.00 12,516.03 Distribution 111,647.56 123,185.00 11,537.44 Customer accounting and collections 194,548.55 200,725.00 6,176.45 Administrative and general expense 272,355.75 279,155.00 6,799.25 Sewage treatment and collection 303,072.50 347,290.00 44,217.50 Transfers to Bond Ordinance Reserves 216,441.95 216,195.00 (246.95) Cash remitted to Sanitation Department 359,000.00 342,000.00 (17,000.00) Refunds and reimbursements 7,153.80 - (7,153.80) Capital expenditures 384,352.37 120,000.00 (264,352.37) Sales tax remitted 37,673.17 - (37,673.17) Customer deposit refunds 25,290.00 - (25,290.00) Total Expenditures 2,389,651.29 2,145,830.00 (243,821.29) Revenues Over (Under) Expenditures 3,168,905.61 $ 189.970.00 ($2,978,935.61) Fund Balance, January 1, 1977 1,000,990.79 Adjustment of prior year encumbrances 12.90 Fund Balance, December 31, 1977 $4.1694909.30 -18- 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, 1977 Actual Budget ENTERPRISE FUNDS (CONTD.) Golf Course Revenues Membership and green fees Cart rental Cart storage Cart user fees Oil well lease Total Revenuesi Expenditures Personal services Contractual services Materials and supplies Sundry expenditures Capital outlay Total Expenditures Revenues Over (Under) Expenditures Fund Balance, January 1, 1977 Fund Balance, December 31, 1977 Revenues Interest from investments Miscellaneous sales and services Service fees Reimbursement of expenditures Total Revenues Expenditures Personal services Contractual services Materials and suppllies Capital outlay Total Expenditures $ 64,892.62 2,089.52 2,121.39 3,549.00 3,712.33 76,364.86 37,715.86 20,080.80 7,857.71 12,882.34 4,406.00 82,942.71 $ 69,000.00 600.00 1,400.00 2,000.00 2,500.00 75,500.00 41,460.00 13,300.00 9,755.00 12,605.00 6,000.00 83,120.00 (6,577.85) ($ 7,620 00) 21,784.70 15.206.85 Sanitation $ 4,227.32 336.14 359,000.00 1,060.65 364,624.11 234,202.40 109,764.07 23,123.97 16,575.00 383,665.44 $ 3,000.00 342,000.00 345,000.00 240,820.00 113,285.00 22,125.00 17,000.00 393,230.00 Actual (Over) Under Budget $ 4,107.38 (1,489.52) (721.39) (1,549.00) (1,212.33) (864.86) 3,744.14 (6,780.80) 1,897.29 (277.34) 1,594.00 177.29 $ 1,042.15 ($ 1,227.32) (336.14) (17,000.00) (1,060.65) (19,624.11) 6,617.60 3,520.93 (998.97) 425.00 9,564.56 -19- 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, 1977 Actual (Over) Under Actual Budget Budget ENTERPRISE FUNDS (CONTD.) Sanitation (Contd.) Revenues Over (Under) Expenditures Fund Balance, January 1, 1977 Fund Balance, December 31, 1977 Revenues Sale of commodities Transfer from other funds Total Revenues Expenditures Personal services Contractual services Materials and supplies Sundry expenditures Total Expenditures Revenues Over (Under) Expenditures Fund Balance, January 1, 1977 Fund Balance, December 31, 1977 Revenues Parking meter revenue Interest from investments Parking meter permits Total Revenues -20- ($ 19,041.33) ($ 48,230.00) $ 29,188.67 155,887.51 $136,846.18 Paper Recycling $ 11,349.21 5,000.00 16,349.21 5,891.36 2,877.42 643.12 6.500.00 15.911.90 437.31 20,104.81 $ 20,542.12 Parking Meters $ 67,818.70 660.53 19,626.36 88,105.59 $ 12,000.00 5,000.00 17,000.00 14,770.00 3,630.00 660.00 4,000.00 23,060.00 ($ 6,060.00) $ 69,000.00 1,800.00 20,000.00 90,800.00 $ 650.79 650.79 8,878.64 752.58 16.88 (2,500.00) 7,148.10 $ 6,497.31 $ 1,181.30 1,139.47 373.64 2,694.41 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, 1977 Actual Budget ENTERPRISE FUNDS (CONTD.) Parking Meters (Contd.) Expenditures Personal services' Contractual services Materials and supplies Transfers to Bond'land Interest Fund Capital outlay Total Expenditures Revenue Over (Under) Expenditures Fund Balance, January 1, 1977 Fund Balance, December 31, 1977 Revenues Income from leased land Service fees Total Revenues' Expenditures Personal services Contractual services Materials and supplies Sundry expenditures Total Expenditures $ 41,421.80 $ 41,025.00 14,366.93 20,895.00 1,920.83 2,580.00 39,200.00 39,200.00 - /nn nn Vb,9U9.5b 104,100.00 (8,803.97) ($ 13,300.00) 26,371.69 $ 17,567.72 Solid Waste Disposal Revenues Over (Under) Expenditures Fund Balance, January 1, 1977 Fund Balance, December 31, 1977 $ 2,689.69 $ 10,000.00 96,352.50 100,000.00 99,042.19 110,000.00 46,550.28 46,715.00 45,227.56 35,695.00 8,036.30 10,055.00 - 10,000.00 99,814.14 102,465.00 (771.95) $ 7,535.00 9,675.21 $ 8,903.26 Actual (Over) Under Budget $ (396.80) 6,528.07 659.17 Ann nn /,190.44 4,496.03 $ 7,310.31 3,647.50 10,957.81 164.72 (9,532.56) 2,018.70 10,000.00 2,650.86 ($ 8.306.95) -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, 1977 Actual INTRAGOVERNMENTAL FUND Central Garage Revenues 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, 1977 Fund Balance, December 31, 1977 Revenues Interest from investments Total Revenues Expenditures Awards Total Expenditures $321,689.00 321,689.00 58,418.44 15,855.47 241,184.59 5,111.71 8.144.70 328,714.91 (7,025.91) 44,903.37 $ 37,877.46 TRUST AND AGENCY FUNDS Citizenship Trust Revenues Over (Under) Expenditures Fund Balance, January 1, 1977 Fund Balance, December 31, 1977 -22- Budget $ 725.00 $ - 725.00 - 500.00 - 500.00 - 225.00 $ - 10,025.00 $ 10,250.00 Actual (Over) Under Budget ($321,689.00) (321,689.00) (58,418.44) (15,855.47) (241,184.59) (5,111.71) (8,144.70) (328,714.91) $ 7,025.91 ($ 725.00) (725.00) (500.00) (500.00) ($ 225.00) 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, 1977 Actual (Over) Under Actual Budget Budget TRUST AND AGENCY FUNDS (CONTD.) HUD Community Development Revenues Grants from Federal government $210,753.42 $ Other appropriations and grants 56,667.00 Sale of real estate 8,564.00 Interest from investments 8,200.98 Collection of housing and winteriza- tion loans - .Principal and interest 723.26 Reimbursement oflexpenditures 312.78 Total Re �' venue 285,221.44 Expenditures Personal services 28,258.49 Contractual services 231,456.25 Materials and supplies 2,589.31 Housing and winterization loans 19,485.73 Capital outlay 59,484.17 Total Expenditures 341,273.95 Revenues Over (Under) Expenditures (56,052.51) Fund Balance, January 1, 1977 208,993.70 Fund Balance, December 31, 1977 $152,941.19 Revenues Interest from investments Perpetual care d posits Total Revenues i Expenditures Cemetery Endowment $ 1,551.00 3,275.00 4,826.00 Revenues Over (Under) Expenditures Fund Balance, January 1, 1977 Fund Balance, December 31, 1977 4,826.00 27,442.16 $ 32,268.16 - ($210,753.42) - (56,667.00) - (8,564.00) - (8,200.98) (723.26) (312.78) (285,221.44) (28,258.49) (231,456.25) (2,589.31) (19,485.73) (59,484.17) (341,273.95) $ 56,052.51 ($ 1,551.00) (3,275.00) (4,826.00) ($ 4,826,00) -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, 1977 Actual Budget TRUST AND AGENCY FUNDS (CONTD.) Mausoleum Trust Revenues Sale of mausoleum space $ 980.00 $ - Total Revenues 980.00 - Expenditures Sales proceeds remitted to district court 980.00 Total Expenditures 980.00 Revenues Over (Under) Expenditures Fund Balance, January 1, 1977 Fund Balance, December 31, 1977 Mausoleum Endowment Revenues Sale of mausoleum space $ 140.00 Total Revenues Expenditures Revenues Over (Under) Expenditures Fund Balance, January 1, 1977 Fund Balance, December 31, 1977 -24- 140.00 16,955.17 $17.095.17 Actual (Over) Under Budget ($980.00) 980.00) - 9( 80.00) 980.00) $ - ($140.00) 140.00 $ $140.00 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, 1977 Actual (Over) Under Actual Budget Budget TRUST AND AGENCY FUNDS (CONTD.) State Withholding Tax Revenues State withholding ''tax deductions $63,400.91 $ - ($63,400.91) Total Revenues 63,400.91 - 63,400.91 Expenditures State withholding tax deductions remitted 63,400.91 - (63,400.91) Total Expenditures 63,400.91 - (63,400.91) Revenues Over (Under) Expenditures - $ _ $ Fund Balance, January 1, 1977 Fund Balance, December 31, 1977 $ - See accompanying notes to financial statements which are an integral part hereof. -25- CITY OF SAT INA Salina, Kansas NOTES TO FINANCIAL STATEMENTS 1. Significant Accounting Policies: a. The accounting 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: • Fixed asset records are not maintained • Depreciation is not recorded in enterprise funds • Receivables are not recorded until collected • Inventories are not recorded in the enterprise funds • The Water Utility Fund does not reflect the bonded indebted- ness or accrued interest thereon • A Long -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 from 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 withheld from employees wages and contributed by the employer and pro- vides applicable retirement benefits directly to covered employees. The City transferred all assets of the pension plans covering police and fire department employees to the Kansas Public Employees' Retirement Fund, effective December 31, 1977, in accordance with K.S.A. 12 -5004. -26- 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. • Solid Waste Equipment Reserve1Z • Computer Equipment and Software Reserve 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. The principle ($0,000) of the Citizenship Trust Fund must be maintained intact. Revenues from th fund are to be used for annual awards to outstanding Salina citizens. 6. The amounts required to be maintained in the reserve accounts established by the 1961 and 197, bond ordinances authorizing issuance of combined water and sewage system revenue bonds have been provided and the net operating income of the water and sewerage system was sufficient to meet the requirements of the ordinances. -27- CITY OF SALINA Salina, Kansas Schedule 1 COMPARISON OF CASH BALANCES WITH ENCUMBRANCES AND COMPOSITION OF CASH BALANCE Year Ended December 31, 1977 Unencumbered Treasurer's Cash Cash and Funds 12 -31 -77 Encumbrances Investments General Fund Special Revenue Funds Social Security Emergency Preparedness Revenues Collected in Advance Street Machinery Kansas Public Employees' Retirement System Special Gasoline Tax Federal Revenue Sharing Special Reserve Human Relations Commission Human Resources Emergency Jobs Act Workmen's Compensation Firemen's Pension Policemen's Pension Kansas Firemen's and Police- men's Retirement Ambulance Debt Service Fund Bond and Interest Capital Projects Fund Construction Enterprise Funds $ 361,540.98 $ 112,392.22 $ 473,933.20 74,485.07 - 74,485.07 805.82 981.04 1,786.86 28,060.90 - 28,060.90 30,264.63 - 30,264.63 14,249.66 - 14,249.66 73,612.53 17,276.25 90,888.78 9,990.71 56,640.00 66,630.71 35,127.01 - 35,127.01 36,242.72 7.68 36,250.40 40,831.39 - 40,831.39 22,898.01 - 22,898.01 200,580.51 - 200,580.51 6,501,770.48 775.00 6,502,545.48 Water and Sewerage 4,169,909.30 53,222.19 4,223,131.49 Golf Course 15,206.85 - 15,206.85 Sanitation 136,846.18 - 136,846.18 Paper Recycling 20,542.12 153.99 20,696.11 Parking Meters 17,567.72 28.80 17,596.52 Solid Waste Disposal 8,903.26 - 8,903.26 -28- CITY OF SALINA Salina, Kansas Schedule I (Contd.) COMPARISON OF CASH BALANCES WITH ENCUMBRANCES AND COMPOSITION OF CASH BALANCE Year Ended December 31, 1977 Fund s Intragovernmental Find Central Garage Trust and Agency Funds Citizenship Trust' HUD Community Devellopment Cemetery Endowment Mausoleum Trust Mausoleum Endowment State Withholding Tax Totals Unencumbered Treasurer's Cash Cash and 12 -31 -77 Encumbrances Investments $ 37,877.46 $ - $ 37,877.46 101250.00 - 10,250.00 152,941.19 26,190.52 179,131.71 32,268.16 - 32,268.16 17,095.17 _ 17,095.17 Composition of Cash Balance Cash in Banks Planters State Bonk and Trust Co. First State Bank!:, and Trust Co. First National Bank and Trust Co. National Bank of'IAmerica Petty Cash Cash on Hand Investments $1,000,241.44 210,879.22 651,346.73 688,144.30 $ 2,550,611.69 1,500.00 150,000.00 9,615,423.83 Total $12_317.535. 2 Seelaccompanying notes to financial statements which are an integral part hereof. -29- CITY OF SALINA Salina, Kansas INVESTMENTS December 31, 1977 Funds Street Machinery Federal Revenue Sharing Special Reserve Capital Projects Water and Sewerage Construction Fund Bond Reserves System Reserve Sanitation Parking Meter Citizenship Trust HUD Community Development Cemetery Endowment Mausoleum Endowment Total Detail of Investments Certificates of Deposit - First National Bank and Trust Company 13000, dated 13349, dated 13507, dated 13043, dated 13426, dated 13493, dated 12869, dated 13332, dated 10883, dated 4- 14 -77, 10- 12 -77, 12- 13 -77, 5- 13 -77, 11- 9 -77, 12- 9 -77, 2- 3 -77, 10- 6 -77, 10- 1 -75, 4.561 %, 1 year 6.156 %, 16 months 6.049 %, 6 months 4.822 %, 1 year 6.278 %, 6 months 6.049 %, 6 months 5.250 %, 1 year 6,108 %, 1 year 7.250 %, 4 years Certificates of Deposit - Planters State Bank 7876, dated 8288, dated 8389, dated 7953, dated 8342, dated 8384, dated -30- 4- 14 -77, 10- 12 -77, 12- 13 -77, 5- 13 -77, 11- 9 -77, 12- 9 -77, 4.561 %, 6.156 %, 6.049 %, 4.822 %, 6.278%, 6.049 %, 1 year 6 months 6 months 1 year 6 months 6 months Schedule 2 Cost $ 25,000.00 100,000.00 33,000.00 5,725,000.00 $2,650,000.00 591,000.00 150,000.00 3,391,000.00 80,000.00 15,000.00 10,000.00 189,523.83 30,000.00 16,900.00 ,$9,615,423,83 500,000.00 100,000.00 200,000.00 1,000,000.00 250,000.00 350,000.00 324,000.00 46,900.00 10,000.00 2,780,900.00 500,000.00 250,000.00 200,000.00 1,000,000.00 350,000.00 350,000.00 2,650,000.00 CITY OF SALINA Salina, Kansas Schedule 2 (Contd.) INVESTMENTS December 31, 1977 Detail of Investmenjts (Contd.) Certificates of Deposit - National Bank of America 1000, dated 4 -1477, 4.561 %, 1 year $ 400,000.00 1067, dated 10- 12x77, 6.156 %, 6 months 200,000.00 1009, dated 5- 1377, 4.822 %, 1 year 500,000.00 1011, dated 5- 13'77, 4.822 %, 8 months 800,000.00 1076, dated 11- 977, 6.278 %, 6 months 200,000.00 1058, dated 10- 677, 6.108 %, 1 year 417,000.00 1069, dated 10- 1447, 6.156 %, 3 months 100,000.00 Certificates of Deposit - First State Bank & Trust Company' 1834, dated 4- 1477, 4.561 %, 1 year 100,000.00 1863, dated 10- 12-77, 6.156 %, 6 months 100,000.00 1866, dated 12- 1377, 6.049 %, 6 months 100,000.00 1840, dated 5- 13177, 4.822 %, 8 months 200,000.00 1841, dated 5- 13-77, 4.822 %, 1 year 500,000.00 1861, dated 9- 9}-77, 5.554 %, 4 months 125,000.00 1864, dated 11- 9.77, 6.278 %, 6 months 100,000.00 Savings Account - First National Bank and Trust Company 4- 25 -69 -3, 5% Savings Account - Homestead Savings and Loan 0 -01- 000 - 47651, 51.25% Savings Account - Security Savings and Loan 0 -01- 000 - 06091, 5.25% Savings Account - Colonial Savings and Loan 0 -05- 000 - 31526, 5.25% Savings Account - Capitol Federal Savings and Loan 379379, 5.75% Total See accompanying notes to financial statements which are an integral part hereof. Cost $2,617,000.00 1,225,000.00 189,523.83 40,000.00 40,000.00 40,000.00 33,000.00 $9.615,423.83 -31- CITY OF SALINA Salina, Kansas STATEMENT OF INDEBTEDNESS December 31, 1977 Bonds of Indebtedness General Obligation Flood control Flood control Flood control Library City- County Building Lakewood Park Municipal golf course Municipal golf course Ash Street sewer Park improvements Bicentennial Center Park improvements Total General Obligation Special Assessments Curb, gutter, paving Curb, gutter, paving Curb, gutter, paving Off- street parking Curb, gutter, paving Curb, gutter, paving Curb, gutter, paving Curb, gutter, paving Curb, gutter, paving Curb, gutter, paving Curb, gutter, paving Curb, gutter, paving Curb, gutter, paving Curb, gutter, paving Curb, gutter, paving Curb, gutter, paving Curb, gutter, paving Curb, gutter, paving Curb, gutter, paving Total Special Assessments P -183 Date of Interest Series Issue Rate FL -178 5-1-58 2 - 3 11 -1 -61 FL-186 5 -1 -61 3 - 3 1/2 FL-193 11 -1 -63 2 7/8 - 3 1/2 LB -200 11 -1 -65 3 1/4 - 3 3/8 CB -201 11 -1 -66 3 3/4 - 5 PK- 203 11-1-66 3.80 11 -1 -66 6-206 12 -1 -67 3 3/4 - 4 1/4 G -209 10 -1 -68 3 3/4 - 4 1/4 AS -210 12 -1 -69 5.25 11-1-68 PK- 216 4-1-74 4.1 - 4.2 BC -218 4-1 -77 4.6 - 5.25 PK -220 12 -15 -77 4.4 - 4.75 P -183 12-1-59 3.375 - 4 P -185 11 -1 -60 2 3/4 - 3 1/2 P -189 11 -1 -61 2 3/4 - 3 1/2 OFP -190 11 -1 -62 2 1/2 - 3 P -191 11 -1 -62 2 1/2 - 3 P -194 11 -1 -63 3 1/8 - 3 1/2 P -198 11 -1 -65 3 1/4 - 3 3/8 P -202 11 -1 -66 3.75 - 5 P -204 11 -1 -67 3.70 - 4.25 P -205 11 -1 -67 2.70 - 4.5 P-207 11-1-68 3.9 - 4.5 P -208 11 -1 -68 3.90 - 4.25 P -211 12 -1 -69 5.25 P -212 4 -1 -70 5 1/2 - 6 P-213 12-1-70 4.5 - 4.7 P -214 12 -1 -71 3 1/2 - 3 5/8 P-215 1-1-74 4.10 - 4.75 P -217 9 -1 -75 4 1/4 - 5 3/8 P -219 12-1-77 4.4 - 4.7 Schedule 3 Amount Outstanding 1977 Outstanding Issued 12 -31 -76 Issued Payments 12 -31 -77 $ 666,000.00 $ 66,000.00 $ - $ 33,000.00 $ 33,000.00 1,132,000.00 290,000.00 - 55,000.00 235,000.00 260,000.00 104,000.00 - 13,000.00 91,000.00 675,000.00 325,000.00 - 35,000.00 290,000.00 1,100,000.00 605,000.00 - 55,000.00 550,000.00 150,000.00 15,000.00 - 15,000.00 - 75,000.00 53,000.00 - 3,000.00 50,000.00 75,000.00 53,000.00 - 3,000.00 50,000.00 131,385.17 53,000.00 - 13 000.00 40,000.00 100,000.00 80,000.00 - 10,000.00 70,000.00 6,500,000.00 - 6,500,000.00 - 6,500,000.00 250,000.00 - 250,000.00 - 250,000.00 11,114,385.17 11644,000.00 6,750,000.00 235,000.00 _ 8,159,000.00 402,737.72 80,000.00 - 20,000.00 60,000.00 551,385.64 135,000.00 - 27,000.00 108,000.00 605,942.89 180,000.00 - 30,000.00 150,000.00 1,375,365.60 409,000.00 - 69,000.00 340,000.00 456,283.76 134,000.00 - 23,000.00 111,000.00 986,218.15 1396,000.00 - 47,000.00 349,000.00 265,000.00 115,000.00 - 15,000.00 100,000.00 340,000.00 30,000.00 - 30 000.00 155,000.00 75,000.00 - 10,000.00 65,000.00 325,000.00 60,000.00 - 30,000.00 30,000.00 58,267.56 37,000.00 - 3,000.00 34,000.00 376,222.70 105,000.00 - 35,000.00 70,000.00 170,813.64 80,000.00 - 20,000.00 60,000.00 79,481.71 56,000.00 - 4,000.00 52,000.00 147,101.81 75,000.00 - 15,000.00 60,000.00 245,861.00 1150,000.00 - 25,000.00 125,000.00 250,736.00 200,000.00 - 25,000.00 175,000.00 428,000.00 405,000.00 - 45,000.00 360,000.00 888,000.00 - 888,000.00 - 888,000.00 8,107,418.18 2,722,000.00 888,000.00 473,000.00 3,137,000.00 -32- CITY OF SALINA Salina, Kansas STATEMENT OF INDEBTEDNESS December 31, 1977 Revenue Bonds Water and Sewer 7 -1 -61 3 1/2 - 5 4 -1 -77 5 1/2 - 6 Water and Sewer Total Revenue Bonds Totals Principal Interest Date of Interest $ 1,628,112.99 $ 998,896.11 Series Issue Rate Temporary Notes PT -86 -1 2 -2 -76 4 3/4 Waterworks and Sewer 1,567,232.38 651,813.50 2,219,045.88 Waterworks and Sewer PT -87 8 -9 -76 4 Waterworks and Sewer PT -86 -2 5 -9 -77 4 3/4 Waterworks and Sewer PT -88 3 -7 -77 4 Waterworks and Sewer PT -89 7 -13 -77 4 Total Temporary Notes an integral part hereof. Revenue Bonds Water and Sewer 7 -1 -61 3 1/2 - 5 4 -1 -77 5 1/2 - 6 Water and Sewer Total Revenue Bonds Totals Principal Interest Total Amounts Due in Calendar Year $ 1,628,112.99 $ 998,896.11 $ 2,627,009.10 1978 1979 1,207,000.00 708,544.30 1,915,544.30 1980 1,567,232.38 651,813.50 2,219,045.88 1981 1,131,000.00 588,799.85 1,719,799.85 1982 1,049,000.00 543,807.55 1,592,807.55 To Maturity _10,209,000.00 4,382,704.70 14,591,704.70 Totals I $16,791,341,1Z $7- 874 - 566.01 $24-665,911.38 See accompanying notes to financial statements which are an integral part hereof. Amount Issued $ 265,969.49 495,137.00 265,969.49 177,143.50 382,232.38 1,586,451.86 3,600,000.00 3,000,000.00 6,600,000.00 $26,913.118.21 Outstanding X12 -31 -76 $ 265,969.49 495,137.00 761,106.49 1.,820,000.00 1,,820,000.00 6.947.106.49 Schedule 3 (Contd.) 1977 Issued Payments $ - $ 265,969.49 495,137.00 265,969.49 - 177,143.50 - 382,232.38 825,345.37 7612106.49 3,000,000.00 3,000,000.00 11.463.345.37 150,000.00 150,000.00 $1,619,106.49 Outstanding 12-31-77 265,969.49 177,143.50 382.232.38 825,345.37 1,670,000.00 3,000,000.00 4,670,000.00 6.7 1 .J45. 7 -33- CITY OF SALINA Salina, Kansas RECONCILIATION OF FISCAL AGENCY ACCOUNT December 31, 1977 Balance with Fiscal Agency, January 1, 1977 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, 1977 Analysis of Balance Bond Date Date Coupon Series Issued Due Number 5 -1 -51 11 -1 -62 11 -1 -62 11 -1 -62 11 -1 -62 FL -187 OFP -190 OFP -190 OFP -190 OFP -190 Water and Sewerage Water and Sewerage FL -178 FL -178 FL -178 FL -178 FL -178 FL -186 FL -186 P -189 P -189 OFP -190 OFP -190 P -191 -34- $859,000.00 226,764.02 1,183.39 856,000.00 225,943.75 1,182.34 Bond Number Detail 9 -1 -81 31 923 1 @ 16.88 11 -1 -82 30 1047 -1060 14 @ 14.38 11 -1 -82 29 1173 1 @ 15.00 11 -1 -82 29 1175 1 @ 15.00 11 -1 -82 29 13 1 @ 15.00 Schedule 4 $ 2,135.69 1,086,947.41 1,089,083.10 1,083,126.09 $ 5,957.01 Amount 16.88 201.32 15.00 15.00 15.00 7 -1 -61 8 -1 -86 32 2191 -2195 5 @ 18.00 90.00 7 -1 -61 8 -1 -86 32 2306 -2405 10 @ 18.00 180.00 5 -1 -58 9 -1 -78 38 622 1 @ 15.00 15.00 5 -1 -58 9 -1 -78 38 626 1 @ 15.00 15.00 5 -1 -58 9 -1 -78 38 634 1 @ 15.00 15.00 5 -1 -58 9 -1 -78 622 1 @ 11000 1,000.00 5 -1 -58 9 -1 -78 626 1 @ 1,000 1,000.00 5 -1 -61 9 -1 -81 32 923 1 @ 16.87 16.87 5 -1 -61 9 -1 -81 32 1093 -1102 10 @ 17.50 175.00 11 -1 -61 11 -1 -82 32 491 1 @ 17.50 17.50 11 -1 -61 11 -1 -82 32 541 -543 3 @ 17.50 52.50 11 -1 -62 11 -1 -82 30 1073 1 @ 14.38 14.38 11 -1 -62 11 -1 -82 30 1172 -1175 4 @ 15.00 60.00 11 -1 -62 11 -1 -82 30 397 -401 5 @ 15.00 75.00 CITY OF SALINA Salina, Kansas Schedule 4 (Contd.) RECONCILIATION OF FISCAL AGENCY ACCOUNT December 31, 1977 Analysis of Balance (Contd.) Bond Date Date Coupon Bond Series Issued Due Number Number Detail Amount P -194 11 -1 -63 11 -1 -84 28 884 -887 4 @ 15.63 62.52 LB -200 11 -1-+65 11 -1 -86 24 96 1 @ 81.25 81.25 CB -201 11 -1-•66 11 -1 -87 22 122 -131 10 @ 95.00 950.00 P -183 12 -1.59 12 -1 -80 343 1 @ 1,000 1,000.00 G -206 12 -1467 12 -1 -86 19 64 -73 10 @ 21.25 212.50 P -212 12 -1-70 12 -1 -90 15 40 -43 4 @ 27.50 110.00 P -212 12 -1-70 12 -1 -90 15 52 -55 4 @ 27.50 110.00 P -212 12 -1470 12 -1 -90 15 61 -67 7 @ 30.00 210.00 P -213 12 -1 -70 12 -1 -81 14 103 -112 10 @ 23.13 231.30 Cash shortage (.01) Total $5.957.01 See accompanying notes to financial statements which are an integral part hereof. -35- CITY OF SALINA Salina, Kansas INSURANCE COVERAGE December 31, 1977 General Liability Water and Sewerage Department Owners', Landlords' and Tenants' Liability Kenwood Park Grandstand Salina Community Theatre Lakewood Park Boat Concession and Lodge Memorial Hall Landfill Swimming Pools Sanitation Golf Course Property, Plant, and Equipment owned by the City of Salina Generally all city buildings and equipment City -owned power machinery and equipment Boiler and Machinery Two -way Radios 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 Fire and lightning Extended coverage, van- dalism and malicious mischief Scheduled property floater Accidental breakdown Scheduled property floater Comprehensive Medical payments Uninsured motorists Physical damage Employers liability Workmen's Compensation Total coverage Maximum per person Maximum per loss Schedule 5 Amount $ 300/300,000.00 50/50,000.00 300/50,000.00 11,190,000.00 232,100.00 250,000.00 76,580.00 100/300/50,000.00 2,000.00 15/30,000.00 60/180,000.00 100,000.00 Legal Limit 1,000,000.00 5,000.00 10,000.00 Depositor's Forgery'Bond Money and Securities CITY OF SALINA Salina, Kansas Schedule 5 (Contd.) INSURANCE COVERAGE December 31, 1977 Type of Coverage City of Salina including Water and Sewerage $ 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 10,000.00 15,000.00 10,000.00 15,000.00 10,000.00 -37- Name Honesty Blanket Bond Norris D. Olson Melvin E. Abbott Bill Crews Donald L. Harrison Keith Duckers Gerald F. Simpson Jack Weisgerber Dan Geis Karen Graves CITY OF SALINA Salina, Kansas FIDELITY BONDS December 31, 1977 Title Public Employees City Manager City Treasurer Municipal Court Judge City Clerk and Direc- tor of Finances City Commissioner City Commissioner City Commissioner City Commissioner City Commissioner Effective Date 6 -1 -77 5 -1 -77 3 -21 -77 1 -10 -77 2-20-77 4-21-75 4 -21 -75 4-18-77 4 -18-77 4-18-77 Expiration Date 6-1-80 5-1-78 3-21-78 1-10-78 2-20-78 4-16-79 4-16-79 4-18-79 4-18-81 4-18-81 See accompanying notes to financial statements which are an integral part hereof. Schedule 6 Amount $10,000.00 5,000.00 50,000.00 1,000.00 5,000.00 10,000.00 10,000.00 10,000.00 10,000.00 10,000.00 -38- CITY OF SALINA Salina, Kansas FUNDS ON DEPOSIT COMPARED WITH DEPOSITORY SECURITY December 31, 1977 Gross Balances Checking Savings Certificates of deposit Total Deduct F.D.I.C. and F.S.L.I.C. coverage Balance Security Required - 70% Checking Savings and certificates of deposit Total Deduct Security provided Security Provided in Excess of Statutory Requirements First National Bank and Trust Company $ 651,346.73 189,523.83 2,780,900.00 3,621,770.56 140,000.00 3,481,770.56 427,942.71 2,009.296.68 22437,239.39 2,460,000.00 See accompanying notes to financial statements which are an integral part hereof. First State Bank and Trust Company $ 210,879.22 1,225,000.00 1,435,879.22 140,000.00 1,295,879.22 119,615.45 787,500.00 907,115.45 1,442,000.00 Schedule 7 453,701.01 925,909.99 1,761,900.00 1,785,000.Ob 2,215,601.01 2,710,909.99 2,606,000.00 3,595,812.99 $ 390,398.99 S 884.903 =on -39- Homestead Security Colonial Capitol National Savings Savings Savings Federal Savings Bank of Planters and Loan and Loan and Loan and Loan America State Bank Association Association Association Association $ 688,144.30 $1,362,728.,56 $ - $ _ $ - $ _ - - 40,000.00 40,000.00 40,000.00 333,000.00 2,617,000.00 2,650.000;00 _ 3,305,144.30 4,012,728.'56 40,000.00 40,000.00 40,000.00 33,000.00 140,000.00 140,000.{00 40,000.00 40,000.00 402000.00 33,000.00 3.165.144,30 3,872,728.5 453,701.01 925,909.99 1,761,900.00 1,785,000.Ob 2,215,601.01 2,710,909.99 2,606,000.00 3,595,812.99 $ 390,398.99 S 884.903 =on -39- CITY OF SALINA Salina, Kansas MUNICIPAL COURT SUMMARY OF ASSESSMENTS, DISBURSEMENTS, AND UNCOLLECTED CASE BALANCE Year Ended December 31, 1977 Uncollected Case Balance, January 1, 1977 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, 1977 See accompanying notes to financial statements which are an integral part hereof. -40- Schedule 8 $ 8,801.00 133,085.00 29,762.50 333.00 163,180.50 171,981.50 420.00 10.00 5,009.00 153,558.89 158,997.89 CITY OF SALINA Salina, Kansas -41- Schedule 9 CONSTRUCTION FUND - SCHEDULE OF RECEIPTS, EXPENDITURES,AND FUND BALANCES - BY PROJECT Year Ended December 31, 1977 Fund Fund Project Balance Balance Number 1 -1 -77 Receipts Expenditures 12 -31 -77 CP -0100 Urban Renewal #2, street improvements $196,786.65 $ 147,887.00 $ 104,465.50 $ 240,208.15 CP -0200 Flood control 25,871.63 - - 25,871.63 CP -0301 Park improvements 2,746.28 - - 2,746.28 CP -0302 Park improvements 11,742.79 - - 11,742.79 CP -0400 City- County building 70,435.49 - 48,959.50 21,475.99 CP -0500 Lakewood Park 40,179.14 250,000.00 2,646.36 287,532.78 CP -0601 Improvements and studies, improvements 18,413.72 - - 18,413.72 CP -0602 Improvements and studies, CRP study 2,225.00 - - 2,225.00 CP -0603 Improvements and studies, fire equipment 3,112.98 - - 3,112.98 CP -0604 Improvements and studies, swimming pool improvements 5,543.95 - - 5,543.95 CP -0700 Police, fire and burglar alarms (12,670.33) 10,011.78 9,087.87 (11,746.42) CP -0800 Job 75 -590 Twin Oaks (108,234.23) - - (108,234.23) CP -0900 Job 75 -575 Country Club Estate (65,763.57) - - (65,763.57) CP -1000 Job 75 -591 Wight addition sewer (1,823.77) - - (1,823.77) CP -1100 Job 75 -596 Downtown beautification (46,821.83) 38,418.68 34,410.10 (42,813.25) CP -1200 Job 75 -586 Kept Acres II and Prospect, sewer (141,065.76) - - (141,065.76) CP -1300 Job 76 -599 Woodland and Prospect, water (23,906.68) - 18,120.12 (42,026.80) CP -1400 Job 76 -601 Key Acres 2nd, Schippel, Twin Oaks, improvements' 179,515.68 194,164.15 81,871.76 2911808.07 CP -1500 Job 76 -612 Stimmel Road sewer - 2,513.78 10,647.00 (8,133.22) CP -1600 Job 76 -604 Warta and Sullivan paving (69,179.62) - 9,744.83 (78,924.45) CP -1700 Job 77 -613 Victoria Heights (352.00) 260,259.52 147,010.63 112,896.89 -41- CITY OF SALINA Salina, Kansas Schedule 9 (Contd.) CONSTRUCTION FUND - SCHEDULE OF RECEIPTS, EXPENDITURES,AND FUND BALANCES - BY PROJECT Year Ended December 31, 1977 Fund Project Balance Number 1 -1 -77 CP -1800 Job 76 -609 Georgetown and Key Acres ($ 83,454.34) $ CP -1900 Job 76 -608 Country Club Estates #2 (21,501.83) CP -2000 Job 77 -614 Key Acres 2nd, Fund Balance Receipts Expenditures 12 -31 -77 $ 321,759.54 ($ 405,213.88) 38,670.13 53,999.25 (36,830.95) , AA 501 770 48 See accompanying notes to financial statements which are an integral part hereof. -42- Dow, Wallerius, Park - west, and Country Hills 2nd, streets - - 4 401,832.38 2 232,113.49 1 169,718.89 CP -2100 J Job 77 -616 Nordboe sewer - - 2 2,735.98 2 2,791.71 ( (55.73) CP -2200 J Job 77 -618 Georgetown sewer - - 5 5,500.00 5 5,370.00 1 130.00 CP -2300 J Job 77 -617 Country Club Estates #3 - - - - 9 91,653.17 ( (91,653.17) CP -2400 J Job 77 -622 Sidewalks - - 2 291.99 2 2,070.77 ( (1,778.78) CP -2500 J Job 77 -620 Key Acres 2nd, Dow, and Georgetown, im- provements - - - - 1 144,096.52 ( (144,096.52) CP -2600 J Job 77 -628 Midway improve- ments - - - - 2 24,900.00 ( (24,900.00) CP -2700 J Job 77 -619 Hocking ad- dition, water and sewer - - - - 7 74,210.26 ( (74,210.26) CP -2800 J Job 77 -625 Wallerius and Oakdale, improvements - - - - 4 44,919.71 ( (44,919.71) CP -2900 J Job 77 -629 Georgetown sewer - - 4 41260.00 - - 4 4,260.00 CP -6530 B Baseball diamonds - - 1 150,000.00 - - 1 150,000.00 CP -9000 B Bicentennial Center - - 6 6,500,000.00 4 470,385.38 6 6,029,614.62 CP -9500 S Solid waste equipment reserve 1 17,000.00 - - - - 1 17,000.00 CP -9700 C Computer reserve 1 15,500.00 7 7,410.00 2 2,297.00 2 20,613.00 CP -9800 B Balance of sidewalk jobs ( (11,669.19) 3 3,352.87 - - ( (8,316.32) CP -9900 B Bonds issued 6 68,429.91 8 888,000.00 5 537,067.38 4 419,362.53 Totals 8 8 71.060 07 $ $8.905 308 26 9 92 474 597 85 , See accompanying notes to financial statements which are an integral part hereof. -42- CITY OF SALINA Salina, Kansas AUDIT JOURNAL ENTRIES December 31, 1977 Debit -1- Housing loans $ 14,386.84 Winterization loans 5,098.89 Investments Interest from investments Loan repayments received To record transactions during 1977 applicable to HUD Community Development funds on deposit for the housing winterization and conserva- tion programs. -2- Cash on hand 150,000.00 Transfers from other funds To record December 31, 1977 transfer to the Capital Projects Fund as 1977 revenue. See accompanying notes to financial statements which are an integral part hereof. Schedule 10 Credit $ 10,561.49 8,200.98 723.26 150,000.00 -43- CITY OF SALINA Salina, Kansas Schedule C -1 DETAIL OF GENERAL FUND EXPENDITURES BY DEPARTMENT COMPARED WITH BUDGET APPROPRIATIONS Year Ended December 31, 1977 City Commission Personal Services Salaries Contractual Services Traveling expenses Postage Contributions Legal advertising Insurance - Surety bonds 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 lubricants Motor vehicle - Tires Sundry Expenditures Organizational dues Capital Outlay Furniture and fixtures Totals -44- Actual (Over) Under Actual Budget Budget $ 500.00 $ 500.00 $ - 7,773.75 6,600.00 (1,173.75) 30.15 300.00 269.85 27,620.00 27,620.00 - 8,047.39 5,500.00 (2,547.39) 315.00 315.00 - 1,000.00 2,500.00 1,500.00 5,179.27 5,500.00 320.73 9,469.42 7,480.00 (1,989.42) 59,934,98 56,315.00 (3,619.98) Schedule C -2 30,872.00 30,550.00 (322.00) 16,104.76 9,810.00 (6,294.76) 1,598.36 1,190.00 (408.36) 1,419.07 1,500.00 80.93 166.73 110.00 (56.73) 124.03 95.00 (29.03) 20.00 20.00 - 59.50 50.00 (9.50) 381.96 200.00 (181.96) - 20.00 20.00 474.48 300.00 (174.48) 334.89 500.00 165.11 298.83 300.00 1.17 100.00 150.00 50.00 417.75 365.00 (52.75) 394.74 - (394.74) $ 52,767.10 $ 45,160.00 ($ 7,607.10) CITY OF SALINA Salina, Kansas Schedule C -3 DETAIL OF GENERAL FUND EXPENDITURES BY DEPARTMENT COMPARED WITH BUDGET APPROPRIATIONS Year Ended December 31, 1977 (Continued) 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 Expenditures Organizational does Refunds Capital Outlay 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 $ 36,968.80 $ 36,590.00 ($ 378.80) 57,066.00 55,390.00 (1,676.00) 1,783.31 1,565.00 (218.31) 1,568.82 1,125.00 (443.82) 1,192.54 1,150.00 (42.54) 1,919.86 1,550.00 (369.86) 266.00 225.00 (41.00) 1,329.52 1,455.00 125.48 12,096.59 10,500.00 (1,596.59) 3,800.00 3,800.00 - 652.27 500.00 (152.27) 3,367.83 1,850.00 (1,517.83) 157.00 150.00 (7.00) 435.00 375.00 (60.00) 667.00 300.00 (367.00) 3,429.61 - (3,429.61) 126,700.15 116,525.00 (10,175.15) Schedule C -4 12,817.60 12,685.00 (132.60) 10,251.20 13,140.00 2,888.80 4,083.16 3,500.00 (583.16) 650.20 250.00 (400.20) $ 27,802.16 $ 29,575.00 $ 1,772.84 -45- CITY OF SALINA Salina, Kansas Schedule C -5 DETAIL OF GENERAL FUND EXPENDITURES BY DEPARTMENT COMPARED WITH BUDGET APPROPRIATIONS Year Ended December 31, 1977 (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 Motor vehicle - Tires 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 $ 7,921.60 $ 8,725.00 $ 803.40 17,423.20 17,245.00 (178.20) 771.59 750.00 (21.59) 278.25 400.00 121.75 87.00 95.00 8.00 20.00 20.00 - 110.71 225.00 114.29 3.00 20.00 17.00 1,178.53 1,200.00 21.47 230.47 215.00 (15.47) 354.45 500.00 145.55 14.97 50.00 35.03 117.54 100.00 (17.54) - 50.00 50.00 28.511.31 29.595.00 1.083.69 Schedule C -6 16,946.88 16,800.00 (146.88) 69.84 110.00 40.16 16,791.00 13,800.00 (2,991.00) 2,025.98 1,710.00 (315.98) 9,577.37 7,855.00 (1,722.37) 563.98 500.00 (63.98) 928.19 1,150.00 221.81 147.78 150.00 2.22 1,361.58 300.00 (1,061.58) 34,452.00 37,935.00 3,483.00 88.40 100.00 11.60 1,890.13 2,700.00 809.87 555.29 700.00 144.71 CITY OF SALINA Salina, Kansas Schedule C -6 (Contd.) DETAIL OF GENERAL FUND EXPENDITURES BY DEPARTMENT COMPARED WITH BUDGET APPROPRIATIONS Year Ended December 31, 1977 (Continued) City Building (Contd.) Materials and Supplies (Contd.) Lumber and lumber products Paint and painting materials Totals Engineer Personal Services Salaries - Department heads Salaries - Regular employees Salaries - Part -Mime employees Contractual Services Telephone and telegraph Traveling expenses Postage Blueprints Insurance - Motor vehicles Repair - Furniture and office equipment Repair - Machinery and equipment Repair - Tires Repair - Radio equipment Materials 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 Automobile Furniture and office equipment Totals Actual (Over) Under Actual Budget Budget $ 1,015.70 $ 700.00 ($ 315.70) 1,161.23 200.00 (961.23) 87,575,35 84,710.00 (2,865.35) Schedule C -7 22,132.80 21,915.00 (217.80) 101,287.94 102,020.00 732.06 1,139.19 3,500.00 2,360.81 1,109.80 975.00 (134.80) 856.68 1,200.00 343.32 124.34 110.00 (14.34) - 100.00 100.00 313.12 230.00 (83.12) 477.80 350.00 (127.80) 1,260.44 1,700.00 439.56 88.50 50.00 (38.50) 288.55 250.00 (38.55) 279.99 250.00 (29.99) 152,75 150.00 (2.75) 1,848.61 1,400.00 (448.61) 1,961.81 1,700.00 (261.81) 15.00 10.00 (5.00) - 75.00 75.00 32.86 200.00 167.14 426.50 375.00 (51.50) 150.55 250.00 99.45 4,858.00 4,200.00 (658.00) 136.85 - (136.85) $138,942.08 $141,010.00 $ 2,067.92 -47- CITY OF SALINA Salina, Kansas Schedule C -8 DETAIL OF GENERAL FUND EXPENDITURES BY DEPARTMENT COMPARED WITH BUDGET APPROPRIATIONS Year Ended December 31, 1977 (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- Actual (Over) Under Actual Budget Budget $ 15,416.00 $ 18,205.00 $ 2,789.00 593,350.12 657,640:.00 64,289.88 3,407.00 3,240.00 (167.00) 2,017.69 1,780.00 (237.69) 68.99 100.00 31.01 97.24 180.00 82.76 1,906.81 2,100.00 193.19 5,783.29 4,800.00 (983.29) 8,230.66 8,400.00 169.34 1,544.59 1,755.00 210.41 2,128.25 300.00 (1,828.25) 778.77 175.00 (603.77) 2,782.31 300.00 (2,482.31) 518.35 700.00 181.65 9.00 150.00 141.00 3,016.18 3,155.00 138.82 118.48 120.00 1.52 2,796.41 1,000.00 (1,796.41) 691.12 1,150.00 458.88 191.31 200.00 8.69 861.96 950.00 88.04 1,897.79 2,500.00 602.21 4,614.85 4,355.00 (259.85) 134.43 150.00 15.57 7,095.47 6,500.00 (595.47) 1,782.05 1,400.00 (382.05) 497.19 480.00 (17.19) 234.85 375.00 140.15 827.32 1,000.00 172.68 628.75 100.00 (528.75) 1,624.90 1,800.00 175.10 1,510.46 230.00 (1,280.46) 370.36 450.00 79.64 498.30 455.00 (43.30) CITY OF SALINA Salina, Kansas Schedule C -8 (Contd.) DETAIL OF GENERAL FUND EXPENDITURES BY DEPARTMENT COMPARED WITH BUDGET APPROPRIATIONS Year Ended December 31, 1977 (Continued) Fire (Contd.) Materials and Supplies (Contd.) Welding supplies' Other repairs and maintenance Sundry ExpenditureFs Organizational does Capital Outlay Equipment Fire fighting eq {uipment Furniture and fiXtures Personal protective equipment Office mechanical 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 Actual (Over) Under Actual Budget Budget $ 232.77 $ 125.00 ($ 107.77) 778.49 600.00 (178.49) 122.50 130.00 7.50 1,012.97 485.00 (527.97) 5,163.00 8,010.00 2,847.00 1,520.45 1,600.00 79.55 2,436.58 1,600.00 (836.58) 295.00 270.00 (25.00) 678.993.01 739.015.00 60.021.99 Schedule C -9 14,539.20 14,340.00 (199.20) 43,266.86 422325.00 (941.86) 1,269.48 1,620.00 350.52 649.52 500.00 (149.52) 246.95 350.00 103.05 227.13 350.00 122.87 520.12 295.00 (225.12) 433.28 300.00 (133.28) 21.72 20.00 (1.72) 270.00 270.00 _ 409.39 400.00 (9.39) 681.71 200.00 (481.71) 1,586.49 1,500.00 (86.49) 8.00 10.00 2.00 16.00 25.00 9.00 - 50.00 50.00 199.00 150.00 (49.00) -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, 1977 (Continued) Inspection (Contd.) Sundry Expenditures Organizational dues Refunds Capital Outlay Furniture and fixtures 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 -50- Actual (Over) Under Actual Budget Budget $ 230.00 $ 225.00 ($ 5.00) 4.00 - (4.00) 214.94 175.00 (39.94) 64,793.79 63,105.00 (1,688.79) Schedule C -10 14,950.40 15,085.00 134.60 98,528.39 102,260.00 3,731.61 12,282.12 12,380.00 97.88 596.68 750.00 153.32 84.17 300.00 215.83 405.00 400.00 (5.00) 651.79 800.00 148.21 2,228.88 1,800.00 (428.88) 5,846.45 2,800.00 (3,046.45) 2,880.29 2,740.00 (140.29) 140.29 1,100.00 959.71 9,874.58 8,000.00 (1,874.58) 500.35 450.00 (50.35) 162.00 165.00 3.00 350.00 350.00 - 1,170.71 600.00 (570.71) 945.32 900.00 (45.32) 49.69 40.00 (9.69) - 20.00 20.00 2,317.64 3,415.00 1,097.36 165.58 - (165.58) 4,360.98 4,100.00 (260.98) 20.00 25.00 5.00 CITY OF SALINA Salina, Kansas Schedule C -10 (Contd.) DETAIL OF GENERAL FUND EXPENDITURES BY DEPARTMENT COMPARED WITH BUDGET APPROPRIATIONS Year Ended December 31, 1977 (Continued) Park (Contd.) Materials and Supplies (Contd.) Recreational supplies $ Memorial park stadium Seeds, plants, trees, and lawn supplies Other operating supplies Cement and cement products Electrical and fighting 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 - Part -time employees Contractual Services Telephone and telegraph Traveling expenses Postage Feeding prisoners Printing office forms Insurance - Motor vehicles Insurance - Surety bonds Gas service Light and power service Water service Animal shelter utilities Repair - Buildings Repair - Furniture and office equipment Actual 2,676.77 331.93 2,721.20 1,931.20 460.97 1,823.68 726.93 437.25 1,234.34 11 11� Budget $ 2,625.00 400.00 2,660.00 1,850.00 450.00 1,900.00 400.00 75.00 700.00 100.00 185.00 1,087.40 1,350.00 11,430.00 11,100.00 _183.572.98 182,275.00 22,132.80 693,179.36 2,985.80 9,810.13 835.44 2,629.69 2,634.47 1,738.20 1,581.57 167.00 5,168.75 9,221.62 429.51 2,976.75 3,169.72 1,841.83 21,915.00 734,910.00 2,620.00 10,690.00 850.00 2,500.00 4,800.00 2,500.00 1,520.00 130.00 4,200.00 7,200.00 400.00 1,400.00 4,200.00 1,900.00 Actual (Over) Under Budget ($ 51.77) 68.07 (61.20) (81.20) (10.97) 76.32 (326.93) 75.00 262.75 (1,134.34) (15.00) 262.60 (330.00) (1.297.98) Schedule C -11 (217.80) 41,730.64 (365.80) 879.87 14.56 (129.69) 2,165.53 761.80 (61.57) (37.00) (968.75) (2,021.62) (29.51) (1,576.75) 1,030.28 58.17 -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, 1977 (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- $906,684191 $934,230100 $27,545.09 Actual (Over) Under Actual Budget Budget $ 35,636.47 $ 30,000.00 ($ 5,636.47) 392.63 350.00 (42.63) 6,920.96 5,200.00 (1,720.96) 4,580.16 3,100.00 (1,480.16) 22.37 200.00 177.63 1,780.54 1,800.00 19.46 2,436.22 1,200.00 (1,236.22) 300.00 600.00 300.00 2,036.97 1,800.00 (236.97) 1,270.98 1,200.00 (70.98) 2,812.38 2,600.00 (212.38) 692.92 580.00 (112.92) 1,460.47 1,100.00 (360.47) 313.77 - (313.77) 35,433.63 39,000.00 3,566.37 74.50 65.00 (9.50) 13,260.86 14,000.00 739.14 636.62 600.00 (36.62) 218.86 100.00 (118.86) 245.15 200.00 (45.15) 5,362.27 6,500.00 1,137.73 227.72 300.00 72.28 2,182.89 1,700.00 (482.89) 8,089.29 4,500.00 (3,589.29) 545.00 500.00 (45.00) 7,590.41 5,100.00 (2,490.41) 2,388.00 950.00 (1,438.00) 3,566.23 3,950.00 383.77 2,301.00 2,300.00 (1.00) 3,403.00 3,000.00 (403.00) $906,684191 $934,230100 $27,545.09 CITY OF SALINA Salina, Kansas Schedule C -12 DETAIL OF GENERAL FUND EXPENDITURES BY DEPARTMENT COMPARED WITH BUDGET APPROPRIATIONS Year Ended December 31, 1977 (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 operating supplies Lumber and lumber] products Machinery and equjipment parts Metal and metal products Motor vehicles - ITires and tubes Sand, gravel, rock, salt, and chat Sweeper parts Sundry Expendituresl, Organizational dules Capital Outlay Equipment Street equipment Totals Actual (Over) Under Actual Budget Budget $ 20,197.60 $ 19,995.00 ($ 202.60) 215,618.12 268,130.00 52,511.88 373.23 390.00 16.77 28.00 100.00 72.00 2,144.18 2,400.00 255.82 2,143.63 1,700.00 (443.63) 897.87 590.00 (307.87) 129.69 135.00 5.31 42,251.29 32,000.00 (10,251.29) 3,527.93 3,270.00 (257.93) 617.35 830.00 212.65 64.31 100.00 35.69 216.95 50.00 (166.95) 1,140.77 850.00 (290.77) 28.66 25.00 (3.66) 161.68 840.00 678.32 19,571.81 24,000.00 4,428.19 42.00 50.00 8.00 1,602.86 1,460.00 (142.86) 279.44 300.00 20.56 1,161.67 12200.00 38.33 238.65 400.00 161.35 150.65 580.00 429.35 1,868.06 2,000.00 131.94 2,833.20 2,850.00 16.80 - 25.00 25.00 492.92 - (492.92) 18,976.94 15,900.00 (3,076.94) $336,759.46 $380,170.00 14: 410.54 -53- CITY OF SALINA Salina, Kansas Schedule C -13 DETAIL OF GENERAL FUND EXPENDITURES BY DEPARTMENT COMPARED WITH BUDGET APPROPRIATIONS Year Ended December 31, 1977 (Continued) Street Lighting Contractual Services Lighting and power service Traf f is 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 Equipment Radio Totals Swimming Pools Personal Services Salaries - Regular employees -54- Actual (Over) Under Actual Budget Budget $157,464.35 $132,000.00 ($25,464.35) Schedule C -14 37,476.10 37,085.00 (391.10) 272.33 300.00 27.67 156.68 400.00 243.32 215.09 250.00 34.91 15,977.88 10,000.00 (5,977.88) 1,529.46 2,000.00 470.54 73.50 50.00 (23.50) 196.50 160.00 (36.50) 1,137.17 2,000.00 862.83 2,859.15 3,090.00 230.85 220.49 150.00 (70.49) 1,634.99 1,400.00 (234.99) 8.00 10.00 2.00 - 100.00 100.00 1,709.42 2,500.00 790.58 - 35.00 35.00 - 80.00 80.00 134.98 50.00 (84.98) 445.29 - (445.29) Gl7 nn 71S nn 1 n nn 64,659.03 60,375.00 (4,284,03) Schedule C -15 17,422.74 16,275.00 (1,147.74) CITY OF SALINA Salina, Kansas Schedule C -15 (Contd.) DETAIL OF GENERAL FUND EXPENDITURES BY DEPARTMENT COMPARED WITH BUDGET APPROPRIATIONS Year Ended December 31, 1977 (Continued) Swimming Pools (Contd.) Contractual Services Telephone and telegraph Insurance - Liability Gas service Light and power service Water service Repair - Buildings Repair - Machinery and equipment Other professional services Materials and Supplies Expendable tools' Office supplies Chemicals, drugs; etc. Janitor and toilet supplies Cement and cement products Electrical and lighting parts Lumber and lumber products Machinery and equipment parts Paint and painting materials Sundry Expenditures Sales tax remitted Capital Outlay Equipment Totals Administration and Planning Personal Services Salaries - Department heads Salaries - Regular employees Salaries - Part -time employees Contractual Services Telephone and telegraph Traveling expense's Postage Insurance - Motor vehicles Actual (Over) Under Actual Budget Budget $ 292.19 $ 225.00 ($ 67.19) 1,109.00 350.00 (759.00) 41.86 20.00 (21.86) 1,396.70 950.00 (446.70) 3,194.56 2,275.00 (919.56) - 200.00 200.00 312.83 100.00 (212.83) 232.34 300.00 67.66 360.27 110.00 (250.27) 214.52 120.00 (94.52) 1,417.73 400.00 (1,017.73) 161.34 150.00 (11.34) 110.62 50.00 (60.62) 12.84 200.00 187.16 457.41 60.00 (397.41) 412.75 300.00 (112.75) 1,506.50 1,200.00 (306.50) 222.78 320.00 97.22 2,156.00 1,900.00 (256.00) 31,034.98 25,505.00 (5,529.98) Schedule C -16 44,489.60 44,055.00 (434.60) 40,930.58 41,485.00 554.42 187.78 500.00 312.22 1,160.70 1,035.00 (125.70) 1,742.21 800.00 (942.21) 500.78 600.00 99.22 199.03 150.00 (49.03) -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, 1977 (Continued) Administration and Planning (Contd.) Contractual Services (Contd.) Repair Furniture and office equipment $ Repair - Machinery and equipment Repair - Tires Other professional services 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 Actual (Over) Under Actual Budget Budget 156.62 $ 175.00 $ 18.38 923.48 700.00 (223.48) 3.50 10.00 6.50 169.48 400.00 230.52 972.16 500.00 (472.16) 1,085.78 600.00 (485.78) 507.16 450.00 (57.16) 16.00 150.00 134.00 59.72 50.00 (9.72) 439.52 420.00 Office equipment 691.30 Totals Insurance and Contingencies Contractual Services Liability insurance Group insurance Medical services Sundry Expenditures Contingencies Smoky Hill River Festival Saline County election expenses Pedestrian signal equipment Installation of chain link wirefence Architectual services Miscellaneous Civil defense warning system Paper recycling supplement Totals -56- (19.52) (691.30) 94,235.40 92,080.00 (2,155.40) Schedule C -17 9,046.45 - (9,046.45) 67,006.46 71,440.00 4,433.54 826.00 600.00 (226.00) 5,000.00) 3,521.68) 6,236.02) 11,196.00) 30,000.00 (64,937.84) 60,607.50) 8,376.64) 8,384.87 10,000.00 1,615.13 5,000.00 5,000.00 - $185,201,62 $117,040.00 ($68,161.62) CITY OF SALINA Salina, Kansas Schedule C -18 DETAIL OF GENERAL FUND EXPENDITURES BY DEPARTMENT COMPARED WITH BUDGET APPROPRIATIONS Year Ended December 31, 1977 (Continued) Band Contractual Services Appropriation - Municipal Band and Silver Sabres Cemetery Personal Services Salaries - Regular employees Contractual Services Telephone and telegraph Traveling expenses Insurance - Motor vehicles Gas service Light and power service Water service Repair - Buildings Repair - Machinery and equipment Repair - Motor vehicles tires Materials and Supplies Expendable tools' Office supplies Motor vehicles -,Fuel and lubricants Seeds, plants, and trees Other operating Supplies Cement and cement products Lumber and lumber products Motor vehicles - 'Tires Paint and painting supplies Sand, gravel, roc-k, and chat Capital Outlay Land Totals Actual (Over) Under Actual Budget Budget $ 19,000.00 $ 19,000.00 $ Schedule C -19 29,699.32 29,585.00 (114.32) 205.27 230.00 24.73 40.00 10.00 (30.00) 136.45 225.00 88.55 632.55 500.00 (132.55) 143.75 40.00 (103.75) 106.60 110.00 3.40 159.54 200.00 40.46 1,037.46 1,100.00 62.54 19.51 30.00 10.49 12.59 30.00 17.41 18.45 80.00 61.55 638.79 775.00 136.21 125.77 125.00 (.77) 206.46 200.00 (6.46) 3.29 30.00 26.71 14.40 80.00 65.60 72.06 120.00 47.94 17.37 50.00 32.63 - 700.00 700.00 275.00 375.00 100.00 $ 33,564.63 $ 34,595.00 $ 1,030.37 -57- CITY OF SALINA Salina, Kansas Schedule C -20 DETAIL OF GENERAL FUND EXPENDITURES BY DEPARTMENT COMPARED WITH BUDGET APPROPRIATIONS Year Ended December 31, 1977 (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 $ 28,819.21 $ 31,590.00 $ 2,770.79 2,120.63 8,095.00 5,974.37 120.85 170.00 49.15 837.05 800.00 (37.05) 20.90 25.00 4.10 344.86 175.00 (169.86) 463.07 450.00 (13.07) 6.00 10.00 4.00 5.05 50.00 44.95 32,737.62 41,365.00 8,627.38 Schedule C -21 7,453.60 8,105.00 651.40 143.64 160.00 16.36 1,037.00 460.00 (577.00) 5,131.06 3,285.00 (1,846.06) 1,397.74 480.00 (917.74) 320.48 335.00 14.52 722.35 500.00 (222.35) 551.48 300.00 (251.48) 161.64 50.00 (111.64) 56,85 75.00 18.15 106.30 150.00 43.70 17.71 50.00 32.29 402.40 50.00 (352.40) 150.00 9nn_no sn nn $ 17,652.25 $ 14,200.00 ($ 3,452.25) CITY OF SALINA Salina, Kansas Schedule C -22 DETAIL OF GENERAL FUND EXPENDITURES BY DEPARTMENT COMPARED WITH BUDGET APPROPRIATIONS Year Ended December 31, 1977 (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 Totals Tree Maintenance Personal Services Salaries - Regular employees - Other departments Salaries - Part -time employees Contractual Services Insurance - Equipment Repair - Machinery and equipment Materials and Supplies Chemicals Motor vehicles - Fuel and lubricants Totals Actual (Over) Under Actual Budget Budget $ 26,250.00 $ 26,250.00 ,$ - Schedule C -23 20,567.66 20,000.00 (567.66) Schedule C -24 9,984.38 9,630.00 (354.38) 1,941.60 1,325.00 (616.60) 76.88 150.00 73.12 507.00 760.00 253.00 753.49 910.00 156.51 - 75.00 75.00 Z7 7G er nn r., -I 13,295.11 12,935.00 (360.11) Schedule C -25 8,947.32 6,000.00 (2,947.32) 1,312.50 2,500.00 1,187.50 50.37 100.00 49.63 55.71 1,400.00 1,344.29 - 75.00 75.00 24.54 150.00 125.46 $ 10,390 -44 $ 10,225.00 (, 165 -44) -59- CITY OF SALINA Salina, Kansas Schedule C -26 DETAIL OF GENERAL FUND EXPENDITURES BY DEPARTMENT COMPARED WITH BUDGET APPROPRIATIONS Year Ended December 31, 1977 (Continued) Flood Works Personal Services Salaries - Regular employees Contractual Services Insurance - Motor vehicles Electric service' Repair - Machinery and equipment Repair - Tires and tubes Laundry and towel service Other professional services Other contractualservices Materials and Supplies Expendable tools Chemicals Motor vehicles - Fuel and lubricants Motor vehicles - License tags Other operating supplies Cement and cement products Motor vehicles - 'fires and tubes Paint and painting supplies Sand, gravel, rock, and chat Totals Actual (Over) Under Actual Budget Budget $ 28,110.36 $ 30,840.00 $ 2,729.64 199.05 265.00 65.95 221.59 - (221.59) 2,395.45 1,850.00 (545.45) 64.65 170.00 105.35 7.00 - (7.00) - 100.00 100.00 90.94 155.00 64.06 8.66 85.00 76.34 1,077.45 1,200.00 122.55 1,918.10 1,650.00 (268.10) 8.00 10.00 2.00 19.90 100.00 80.10 - 100.00 100.00 - 125.00 125.00 58.93 75.00 16.07 508.00 300.00 (208.00) $ 34,688.08 $ 37,025,00 $ 2,336.92 See accompanying notes to financial statements which are an integral part hereof. -60- STATE OF KANSAS STATUTORY COMPLIANCE QUESTIONNAIRE City of Salina, Kansas For the Year Ended December 31, 1977 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 (Kaw 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, and 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 import carried out (K.S.A. 12 -101)? X 15. Were depositories 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)? 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.S.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- 105b)? X 24. Did the governing body approve a budget appropriating by funds as required by th{e budget law (K.S.A. 79 -2925 et. spec.)? X The transfer of the Ambulance Fund Balance to the General Fund was not budgeted. X 25. Were expenditures from city funds made in compliance with the budget law (K.S.A,. 79- 2935)? X 26. Were expenditures from city funds made in compliance with the cash basis law (KS.A. 10- 1113)? X CITY CLERK 27. Did Clerk maintain a fund ledger (K.S.A. 10- 1117)? X 28. Does Clerk maintain required fund encumbrance records (K.S.A. 10- 1117)? 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. se q.? X 33. Did the City 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)? Not applicable 40. Were utility fund transfers made in compliance with sta- tutory provisions (K.S.A. 10 -1204, 12 -825d and K.S.A. 79- 2935)? X 41. Was petty cash fund confined to statutory use (K.S.A. 12- 825a) or as provided by local home rule? X -64- Yes No 42. Were charges for utility services in accordance with rates fixed by ordinance (K.S.A. 10 -1202, 12 -829, etc.)? g 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 g -65- SEPARATE FINANCIAL STATEMENTS WATER AND SEWERAGE DEPARTMENT December 31, 1977 MEMBERS OF AMERICAN INSTITUTE OF CERTIFIED PUBLIC ACCOUNTANTS KENNEDY AND COE CERTIF=IED PUBLIC ACCOUNTANTS To the Mayor and The Board of City Commissioners: OFFICES IN KANSAS SALINA CONCORDIA GREAT BEND COLBY G OOD LAN D WICHITA We have examined the balance sheet of the City of Salina Water and Sewerage Depart- ment, Salina, Kansas, as of December 31, 1977, and the related statements of income, contributions and 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 circumstances, 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. Respectfully submitted, Salina, Kansas July 27, 1978 Ric? c c -z�;f mac" C.P.A. Certified Public Acco4ntant in charge of and actively engaged on this audit. .. CITY OF SALINA Salina, Kansas WATER AND SEWERAGE DEPARTMENT BALANCE SHEET December 31, 1977 (With comparative figures for the preceding year) ASSETS Current Assets Cash Construction fund - Cash Accounts receivable Inventories Total Current Assets Restricted Assets Construction fund Cash Investments System sinking fund Cash Plant reserve fund Cash Investments System reserve fund Cash Investments Total Restricted Assets Utility Plant in Service (Schedule 1) Furniture and fixtures Plants, mains, equipment and other property Total Utility Plant in Service Total Assets 1977 $ 476,995.35 93,468.20 145,610.19 93,202.10 809,275.84 109,118.40 2,650,000.00 147,887.55 536.08 591,000.00 4,125.91 150,000.00 3,652,667.94 92,135.60 10,368,708.61 10,460,844.21 $14,922,787.99 See accompanying notes to financial statements on page 71 which are an integral part hereof. 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 9,9632037.91 $11,262,161.45 1977 LIABILITIES, RESERVES, CONTRIBUTIONS AND RETAINED EARNINGS Current Liabilities Accounts payable $ 146,690.39 $ Customers' meter deposits 58,410.00 Accrued interest payable 141,269.38 Accrued wages payable 11,625.41 Accrued payroll taxes 9,476.59 Accrued employees' retirement 9,864.55 Long -term obligations due within one year 155,000.00 Total Current Liabilities 532,336.32 Long -Term Liabilities Revenue bonds due after one year 4,515,000.00 Reserves System sinking fund 147,887.55 Plant reserve fund 591,536.08 System reserve fund 154,125.91 Total Reserves 893,549.54 Contributions and retained earnings (Exhibit C) 8,981,902.13 Total Liabilities $14.922,.787.99 Exhibit A 1976 96,329.45 48,655.00 27,143.16 11,312.52 8,633.15 10,446.88 150,000.00 352.520.16 1,670,000.00 104,349.65 560,561.08 146,605.91 811,516.64 8,428,124.65 $11,262,161.45 -67- CITY OF SALINA Salina, Kansas Exhibit B WATER AND SEWERAGE DEPARTMENT INCOME STATEMENT Year Ended December 31, 1977 (With comparative figures for the preceding year) -68- 1977 1976 Operating Revenues Water revenue $1,371,267.37 $1,110,577.78 Sewage revenue 591,959.32 417,572.50 Tapping service and frontage 20,193.54 16,959.84 Service charge - Sanitation department 5,980.14 5,820.53 Contributions from customers 81,134.54 - Miscellaneous income 4,187.28 10,018.77 Total Operating Revenues 2,074,722.19 1,560,949.42 Operating Expenses (Schedule 2) 1,348,047.44 1,290,490.19 Operating Income 726,674.75 2702459.23 Other Income Interest on investments 82,032.90 43,832.73 Grant - Environmental Protection Agency 7,658.00 48,800.00 Total Other Income 89,690.90 92,632.73 Other Expenses Interest on revenue bonds (180,568.17) (68 865.73) Net Income $ 635,797.48 $ 294,226,23 See accompanying notes to financial statements on page 71 which are an integral part hereof. -68- CITY OF SALINA Salina, Kansas WATER AND SEWERAGE DEPARTMENT STATEMENT OF CONTRIBUTIONS AND RETAINED EARNINGS Year Ended December 31, 1977 (With comparative figures for the preceding year) Balance, Beginning of Year Add Net income for the year (Exhibit B) Adjustment for prior year encumbrances Transfer from restricted reserves Total Additions Deduct Adjustment for prior year accruals Transfer to restricted reserves Total Deductions Balance, End of Year 1977 $8,428,124.65 635,797.48 12.90 216,545.29 852,355.67 298,578.19 298,578.19 $8,981,902.13 See accompanying notes to financial statements on page 71 which are an integral part hereof. Exhibit C 1976 $8,183,447.54 294,226.23 233.78 259,572.56 554,032.57 54,136.31 255,219.15 309,355.46 $8,428,124.65 -69- CITY OF SALINA Salina, Kansas WATER AND SEWERAGE DEPARTMENT Exhibit D STATEMENT OF CHANGES IN FINANCIAL POSITION Year Ended December 31, 1977 (With comparative figures for the preceding year) Financial Resources were Provided by: 1977 1976 Operations Net income (Exhibit B) $ 635,797.48 $294 226.23 Adjustment for prior p years encumbrances 12.90 , 233.78 Total from Operations 635,810.38 294,460.01 Decrease in reserve account assets - 4,353.41 Issuance of water and sewerage revenue bonds 3,000,000.00 Totals 3,635,810.38 298,813.42 Financial Resources were Used for: Additions to utility plant in service 497,806.30 143,803.91 Decrease in long -term debt 155,000.00 150,000.00 Adjustment for prior year accruals Proceeds from sale of water and sewerage revenue _ 54,136.31 bonds deposited to construction fund 2,759,118.40 Increase in reserve account assets 82,032.90 - Totals 3,493,957.60 347,940.22 Increase (Decrease) in Working Capital 141.852 78 (49.126 80) Analysis of Change in Working Capital Increase (Decrease) in Current Assets Cash Construction fund - Cash 191,201.75 (27,000.56) Accounts receivable 93,468.20 Inventories 45,017.47 9,563.38 Totals _ (8,018.48) 224.35 321,668.94 (17,212.83) (Increase) Decrease in Current Liabilities Accounts payable Customers' meter deposits (50,360.94) 37,218.58 Sanitation fees collected (9,755.00) (1,865.00) Revenue bonds due currently (5,000.00) 268.16 (10,000.00) Accrued expenses Totals (114.700 ) ,700.22 (57,535.71) _(179,816.16) (31,913.97) Increase (Decrease) in Working Capital $ 141.852 78 ($ 49.126.80) 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 original cost and consist primarily of utility plant supplies 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) Investments 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. The City of Salina issued its Combined Water and Sewage System Revenue Bonds, during 1977 for the purpose of providing funds for repairs and improvements to the combined water and sewage system. The bond principal totaling $3,000,000 matures serially between April 1, 1982 and April 1, 2001, and bears interest at rates varying from 5 1/2 to 6 percent per annum. The bond ordinance pro- vides for redemption of bonds maturing on or after April 1, 1987, at the option of the City. The City has established certain reserve accounts pursuant to the bond ordinance to provide funds for the retirement of the bonds and payment of interest thereon and for making replacements to the system in the event other funds are not available. The gross revenues of the water and sewerage depart- ment are pledged to secure payment of the bonds. In addition to the foregoing bond issue, the City remains indebted to the holders of the Combined Water and Sewerage System Revenue Bonds, Series of 1961. The 1961 issue matures serially each August 1 through 1986 and bears interest at rates varying from 3 1/4 to 5 percent per annum. Other provisions of the ordi- nance are similar to the ordinance authorizing the 1977 bond issue in the pre- ceding paragraph. The amounts required to be maintained in the reserve accounts established by the 1961 and 1977 bond ordinances have been provided and the net operating income of the system for 1977 was sufficient to meet the requirements of the ordinances. -71- CITY OF SALINA Salina, Kansas Schedule 1 WATER AND SEWERAGE DEPARTMENT PLANT AND PROPERTY Year Ended December 31, 1977 (With comparative figures for the preceding year) Increase or 1977 1976 (Decrease) Furniture and Fixtures $ 92,135.60 $ 88,849.38 $ 3,286.22 Plants, Mains, Equipment and Other Property Distribution Manholes Mains Hydrants Valves Stand pipe Sunset stand pipe Meters Totals Water Supply Real estate Pump house Wells Well pumps Flow lines Totals 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- 55,168.02 1,906,268.82 245,216.16 230,367.37 60,914.36 101,303.31 451,032.98 3,050,271.02 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 1,906,268.82 217,779.56 227,039.57 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 27,436.60 3,327.80 23,330.73 54,095.13 CITY OF SALINA Salina, Kansas Schedule 1 (Contd.) WATER AND SEWERAGE DEPARTMENT PLANT AND PROPERTY Year Ended December 31, 1977 (With comparative figures for the preceding year) Plants, Mains, Equipment and Other Property (Contd.) Pumping Stations (Contd.) Water supply exploration Gypsum Hill water tower High service pump Totals General Equipment Storage building Chlorinator equipment Trucks and compressors Laboratory equipment Water office improvement Totals Sewage Plant Sewage plant and equipment Sewage lines Totals Expenditures from Water and Sewage Revenue Bond Piroceeds Sewage plant improvements Sewage trunk lines Addition to softening and treatment plant Key Acres water tower Miscellaneous Totals Total Plants, Mains, Equip- ment and Other Property Total Plant and Property 1977 $ 16,190.07 124,802.70 36,654.09 1,870,731.45 13,072.04 17,032.73 211,364.57 16,492.81 8,500.59 266,462.74 600,615.50 300,823.75 901,439.25 820,165.62 542,913.63 520,511.67 123,457.85 1,958,031.10 3,965,079.87 1976 $ 16,190.07 124,802.70 36,654.09 1,870,731.45 13,072.04 17,032,73 182,540.72 15,219.03 8,500.59 236,365.11 600,615.50 300,823.75 901,439.25 Increase or (Decrease) 28,823.85 1,273.78 3V,V7/.03 820,165.62 - 542,913.63 - 520,511.67 123,457.85 1,547,703.78 3,554,752.55 410,327.32 410,327.32 10,368,708.61 9,874,188.53 494,520.08 $10,460,844.21 $9,963,037.91 ,$497,806.30 See accompanying notes to financial statements on page 71 which are an integral part hereof. -73- CITY OF SALINA Salina, Kansas WATER AND SEWERAGE DEPARTMENT OPERATING EXPENSES Year Ended December 31, 1977 (With comparative figures for the preceding year) Water Supply Expenses Maintenance - Well pumps and equipment Well power Well house signals River intake power Maintenance - Building and grounds Maintenance - River basin Totals 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 Totals Pumping Expenses Supervision Salaries Electric power Gas service Lubricants Building operating supplies Maintenance - Electrical equipment and pumps Maintenance - Station building and grounds Wearing apparel Totals Distribution Expenses Supervision Salaries Meter maintenance salaries -74- 1977 $ 8,716.41 15,466.86 3,979.83 5,195.36 199.14 1,575.38 35,132.98 27,680.41 72,191.78 43,895.23 11,838.96 328.61 141,961.23 8,272.70 295.33 10,746.74 30,320.19 2,991.83 350,523.01 13,991.67 47,674.17 23,006.05 639.84 194.35 584.50 616.39 334.17 1,309.88 88,351.02 12,299.42 52,779.13 10,333.80 Schedule 2 1976 $ 5,421.39 11,465.98 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 2,560.76 329,265.99 22,887.46 43,330.19 20,749.53 562.76 144.60 726.61 190.00 412.99 89,004.14 14,227.17 49,599.82 9,809.11 CITY OF SALINA Salina, Kansas Schedule 2 (Contd.) WATER AND SEWERAGE DEPARTMENT OPERATING EXPENSES Year Ended December 31, 1977 (With comparative figures for the preceding year) -75- 1977 1976 Distribution Expenses (Contd.) Meter maintenance supplies $ 5,636.30 $ 4,897.51 Vehicles and equipment expense 10,700.77 9,571.92 Tapping supplies 8,971.12 6,523.18 Maintenance - Distribution mains 7,087.81 8,046.78 Maintenance - Storage tanks 854.39 961.20 Maintenance - Hydrants 868.16 4,423.82 Miscellaneous materials and labor 21478.35 1,775.80 Totals 112,009.25 109,836.31 Customers' Accounting and Collection Expenses Office salaries 66,130.68 61,175.18 Servicemen and meter readers salaries 74,065.58 70,616.53 Servicemen and meter readers supplies 162.91 280.48 Collection stations 1,867.80 1,944.85 Maintenance - Office equipment 2,693.24 2,997.90 Office supplies 6,685.05 5,522.52 Vehicle expense 6,468.67 6,834.65 Postage 21,952.14 21,117.37 Lease electronic data processing equipment 13,798.50 13,355.10 Wearing apparel 635.54 201.43 Totals 194,460.11 184,046.01 Administrative and General Expenses Supervision 20,220.80 19,206.16 Salaries 9,445.32 8,983.85 Telephone expense 3,847.54 3,365.40 Office supplies 747.94 867.95 Special engineering - 675.00 Social Security 33,315.70 32,573.67 Insurance - Buildings 25,280.74 22,659.40 Sales tax 1,426.08 721.65 Property taxes 55,000.00 50,000.00 Accounts charged off 799.63 793.75 Long and short cash 103.44 33.75 Employees' retirement 34,984.66 37,786.12 Accident insurance 20,462.76 44,695.03 Group insurance 22,402.61 - -75- CITY OF SALINA Salina, Kansas Schedule 2 (Contd.) WATER AND SEWERAGE DEPARTMENT OPERATING EXPENSES Year Ended December 31, 1977 (With comparative figures for the preceding year) Administrative and General Expenses (Contd.) Auditing expense Contracting service Organizational dues and memberships Maintenance - Government Center Service performed - Other departments Car mileage and travel expenses Totals Sewage Treatment and Collection Expenses Supervision Salaries Electric power Gas service Plant operating supplies Maintenance - Equipment Maintenance - Buildings and grounds Maintenance - Pumping stations Maintenance - Sanitary sewers Vehicle expense Wearing apparel Q's TV expenses Totals Total Operating Expenses 1977 $ 5,100.00 2,144.30 521.03 11,484.00 24,060.00 1,254.31 272,600.86 31,422.60 124,976.88 82,587.80 8,879.55 1,325.22 11,715.97 741.24 11,821.17 4,483.09 15,915.45 584.15 517.09 294,970.21 $1,348,047.44 See accompanying notes to financial statements on page 71 which are an integral part hereof. 1976 $ 4,800.00 2,633.22 943.13 10,734.00 22,700.00 4,157.40 268,329.48 27,322.98 139,824.32 60,687.55 7,701.88 1,387.58 13,696.87 1,308.03 8,247.48 4,101.84 18,372.19 755.93 1,242.42 284,649.07 $1,290,490.19 WE STATE OF K A N S A S � ' �� EPARTMEN/T OF C�ilYt61141talGdn DIVISION OF ACCOUNTS AND REPORTS C State Office Building Topeka, Kansas 66612 August. 21 , L978 To the Governing Body: City. of Salina 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. 27 , 1,978 Municipality Audited: City. pf Salina Date Received in This Office: August, 21 , 1978 Audit Report Covering Audit Period financial statements of the • various funds and account • groups year. ended: 12-31-77 • • Report by: Kennedy and Coe Salina Licensed Municipal Public Accountant in charge of audit: License No. Certified Public Accountant Eugene J. Guerrant, Jr. in charge of audit: Permit No. 1616 Very truly yours, James R. Cobler, Director Division of Accounts and Reports by Origami to be attached to voucher and filed wi th Clerk of blame_, Wm Cops far Aaaoa 'r I1Ba. AR-102 (7-29-76) • -i July 31, 1978 Kennedy and Coe Certified Public Accountants P.O. Box 1247 Salina, Kansas 67401 • Gentlemen: : - • In connection with your examination of the various funds and account groups of the City of Salina for .the year ended December 31, 1977, for the purpose of expressing an opinion as to whether the financial statements present fairly the cash and unen- • cumbered cash balances of the various funds of the City of Salina at December 31, 1977, and its revenues and expenditures for the year then ended.;in conformity with applicable Kansas statutes, we confirm to the best of our knowledge and belief, the following recommendations made to you during your examination: 1. We understand that we are responsible for the fair presentation in - the financial statements of the cash, unencumbered cash balances, revenues, and expenditures, in conformity with applicable Kansas - statutes. • 2. We have made available to you all financial records and related • • data, including all minutes of the City Commissioners. 3. We are not aware of any irregularities involving management or • employees that could have an effect on either your evaluation of internal control or the financial statements. • 4. There are no material transactions that have not been properly recorded in the accounting records underlying the financial statements. S. We have complied, to the best of our knowledge, with all aspects --- of regulations and contractual agreements that would have a material effect on the financial statements in the event of noncompliance. • riennedy and Coe • July 31, 1978 . Page 2 6. We have complied, to the best of our knowledge, with all applicable Kansas statutes which in the event of noncompliance might require disclosure in the financial statements in accordance with the require- ments of the State Municipal Accounting Board. 7. No events have occurred subsequent to December 31, 1977, which, had they been known at that date, would have required adjustment to, or disclosure in, the financial statements. Respectfully submitted, Aftarig Norris D. Olson City Manager Don L. Harrison - City Clerk M. E. Abbott City Treasurer • ,2\ l KENNEDY AND C O E CERTIFIED PUBLIC ACCOUNTANTS X UNITED BUILDING. P. O- BOX 1247 1978 215 WEST SEVENTH. P. O. BOX 522 SALINE, KANSAS 67101 September 22, 1978 CONCORDIA. KANSAS 66901 913 - 625-1361 913- 263.1616 - 525 FIRST NATIONAL BANK BUILDING 116 EAST TENTH. P. O. BOX 162 WICHITA, KANSAS 67202 GOODLAND, KANSAS 67759 316 - 263-6202 913 - 699-3676 - 1209 WILLIAMS. P. 0. BOX 929 1650 WEST FOURTH. P. O. BOX 626 GREAT BEND, KANSAS 62530 COLBY. KANSAS 62201 316 - 793-5461 913 - 662-3919 Treasurer City of Salina City Hall Building Salina, Kansas 67401 Professional services through August 31, 1978, including examination of records for the period ended December 31, 1977, and preparation of report on examination 597 hours @ $20.00 $11,940.00 Less special adjustment to contract amount 3,040.00 $ 8,900.00 • a.� __.;11 CITY OF SAFi, IINTA �t ir4 1 ` y t ' .4 L. O. BENGTSON. CITY ATTORNEY RON BART A. ASSISTANT CITY ATTORNEY 114 EAST IRON 111% NORTH SANTA FE P. O. BOX 903 P. O. BOX 359 AREA CODE 913 823-2244 AREA CODE 913 825-5413 • • August 7, 1978 Kennedy & Coe • Certified Public Accountants P.O. Box 1247 Salina, Kansas 67401 Gentlemen: In regards to your examination of the financial statements of , the City of Salina, Kansas, I wish" to advise you that as of December 31, 1977, the City of Salina, Kansas, was involved in the following litigation: (1) . Yves P. Stamenov vs City of Salina, Kansas, Case.No. 33,072, which was a case in which the plaintiff was seeking $100,000 in damages for false arrest. On June 6, 1978, this case was dis- missed and the same is no longer pending. This letter is to advise you that as of December 31, 1977, I • know of no other litigation or threatened litigation against the City of Salina which in my opinion would result in a significant . judgment being assessed on behalf of or against the City. If I can be of further assistance to you in this matter, please advise. Very truly yours, 7 L. O. Bengtson • Attorney at Law LOB/dg MEMBER . . . KANSAS LEAGUE OF MUNICIPALITIES - NATIONAL LEAGUE OF CITIES =' ! I !. ' 11 '1, . CTf 'II' Y or SAUNA i J °'!,Muir z4a.Nra-a '-� ; = 4_ AREA CODE 913 8229653 CITY-COUNTY BUILDING 300 WEST ASH CITY CLERK'S OFFICE P.O. BOX 746 O. L. HARRISON SALINA. KANSAS 67401 M. E.ABBOTT July 31, 1978 Mr: L: 0. Bengtson • City Attorney City_ of Salina, Kansas 114 _East. Iron Avenue _ Salina, Kansas _ 67401 _ Dear. Mr. Bengtson: In connection with an examination of the financial statements of the City of Salina; Kansas, at December 31, 1977, and for the year then ended, Kennedy and Coe, Certified Public Accountants, P. 0. Box 1247, Salina, Kansas, have requested that you send them a letter describing any pending or potential litigation in which the City is involved with which you have devoted substantive. attention in the form of legal consultation or. representation. Your reply should include only those items which, -in your opinion, may result in significant judgements being assessed. on behalf of or against the City or 'which resulted • from non-compliance with Federal or Kansas statutes'or other regulations.: Your response should include matters that existed at December 31, 1977; and during • the period from that date to the date of your response. Respectfully yours, D. L. Harrison City Clerk • MEMBER . . . KANSAS LEAGUE OF MUNICIPALITIES - NATIONAL LEAGUE OF CITIES