Audit - 1962CITY OF SALINA, KANSAS
FINANCIAL REPORT
Covering the Period. from
January 1, 1962 to December 311962
A. Ho LECKBAND & CO
CERTIFIED PUBLIC ACCOUNTANT
SALINA, KANSAS
I
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CITY OF SALINA, KANSAS
INDEX
Page
Numbers
Comments 1 - 14
Exhibit
"A"
Summary Statement of Receipts, Expenditures,
Encumbrances and Balances of Cash and Investments
15
Exhibit
"B"
Comparison of Actual Receipts with the Budget
16
Exhibit
"C"
Comparison of Actual Expenditures with the Budget
17
Exhibit
"D"
Cash Receipts, Expenditures and Balances of the
City Treasurer and Reconciliation of Expenditures
18
Exhibit
"E"
Investments in Custody of City Treasurer
19
Exhibit
"F"
Summary and Reconciliation of the 1961 Tax Roll,
Showing Taxes Assessed by the County Clerk, Collected
by the County Treasurer and Remitted to the City
Treasurer, Together with List of Uncollected and
Unremitted Balances at December 31, 1962
20
Exhibit
"G"
Statement of Taxes Received from County Treasurer
in Year 1962 Showing Year 1961 and Prior Years'
Taxes Received and Distribution to Funds
21
Exhibit
"H"
Clerk of the City Court - Statement of Cash Receipts,
Disbursements and Balance of Cash and Comparison of
Cash Balances with Case Balances
22
Exhibit
"I"
Summary of Police Court Records
23
Exhibit
"J"
Summary of the Records of the City Building Inspector
24
Exhibit
"K"
Comparison of Depository Security and Balances on
Deposit
25
Exhibit
"L"
Fidelity Bonds in Force
26
Exhibit
"M"
Insurance in Force
27 - 28
Exhibit
"N"
Accounts Receivable
29
Exhibit
"0"
Statement of Bonded Indebtedness
30
Exhibit
"P"
Statement Showing Balances and Changes in
Temporary Note Indebtedness
31
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CITY OF SALINA, KANSAS
INDEX (Cont'd.)
Page
Numbers
Schedule
"1"
General Operating Fund
- Statement
of Receipts,
Expenditures and Balances
of Cash and Comparison
with Year 1962 Budget
32
Schedule
"1 -A"
General Operating Fund
- Detail
of
Receipts from
Licenses, Fees, and Permits and
Comparison with
Year 1962 Budget
33
Schedule
"1 -B"
General Operating Fund
- Departmental Analysis of
Year 1962 Expenditures
and Comparison
of Expenditures
with Year 1962 Budget Appropriations
34
Schedule
"1 -a"
General Operating Fund
- Detail
of
Expenditures -
Mayor and Commissioners
35
Schedule
"l -b"
General Operating Fund
- Detail
of
Expenditures -
City Manager
36
Schedule
"l -c"
General Operating Fund
- Detail
of
Expenditures -
City Clerk and City Treasurer
37
Schedule
"l -d"
General Operating Fund
- Detail
of
Expenditures -
City Building
38
Schedule
"l -e"
General Operating Fund
- Detail
of
Expenditures -
City Attorney
39
Schedule
"l -f"
General Operating Fund
- Detail
of
Expenditures -
City Court
40
Schedule
"1 -g"
General Operating Fund
- Detail
of
Expenditures -
Police Court
41
Schedule
"1 -h"
General Operating Fund
- Detail
of
Expenditures -
Engineering
42
Schedule
"1 -i"
General Operating Fund
- Detail
of
Expenditures -
Fire Department
43 - 44
Schedule
"1 -j"
General Operating Fund
- Detail
of
Expenditures -
Inspection
45
Schedule
"1 -k"
General Operating Fund
- Detail
of
Expenditures -
Park Department
46 - 47
Schedule
"l -1"
General Operating Fund
- Detail
of
Expenditures -
Police Department
48 - 49
Schedule
"l -m"
General Operating Fund
- Detail
of
Expenditures -
Street Department
50 - 51
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CITY OF SALINA, KANSAS
INDEX (Cont'da)
Page
Numbers
Schedule "l -n"
General Operating Fund - Detail of Expenditures -
Waste Disposal
52
Schedule "l -o"
General Operating Fund - Detail of Expenditures -
Street Lighting
53
Schedule "1 -p"
General Operating Fund - Detail of Expenditures -
Traffic and Parking
54
Schedule "1 -q"
General Operating Fund - Detail of Expenditures -
Swimming Pools
55
Schedule "l -r"
General Operating Fund - Detail of Expenditures -
Airport
56
Schedule "2"
Memorial Hall Fund - Statement of Receipts,
Expenditures and Balances of Cash and Comparison
with Year 1962 Budget
57
Schedule "3"
Refuse Department - Statement of Receipts,
Expenditures and Balances of Cash and Comparison
with Year 1962 Budget
58 - 59
Schedule "4"
General and Special Improvement Fund - Statement
of Receipts, Expenditures and Balances of Cash
and Comparison with Year 1962 Budget
60
Schedule "5"
General Improvement Fund - Statement of Receipts,
Expenditures and Balances of Cash and Comparison
with Year 1962 Budget
61 - 62
Schedule "6"
Cemetery Fund - Statement of Receipts,.
Expenditures, and Balances of Cash and Comparison
with Year 1962 Budget
63 - 64
Schedule "7"
Public Health Fund - Statement of Receipts,
Expenditures, and Balances of Cash and Comparison
with Year 1962 Budget
65
Schedule "8"
Band Fund - Statement of Receipts, Expenditures
and Balances of Cash and Comparison with Year
1962 Budget
66
Schedule "9"
Flood Works and Dikes - Statement of Receipts,
Expenditures and Balances of Cash and Comparison
with Year 1962 Budget
67
Schedule "10"
Noxious Weed Fund - Statement of Receipts,
Expenditures and Balances of Cash and Comparison
with Year 1962 Budget
68
IV
CITY OF SALINA, KANSAS
INDEX (Cont'd.)
Page
Numbers
Schedule "11"
Trust and Agency Funds - Statement of
Receipts,
Expenditures, and Balances
Expenditures and Balances
69
Schedule "11 -a"
Firemen's Pension Fund - Statement of
Receipts,
Expenditures and Balances of Cash and
Comparison
79
Schedule
with Year 1962 Budget
Street Machinery Fund - Statement of Receipts,
70
Schedule "11 -b"
Policemen's Pension Fund - Statement
of Receipts,
80
Schedule
Expenditures and Balances of Cash and
Comparison
with Year 1962 Budget
Expenditures and Balances of Cash
71
Schedule "12"
Airport Fund - Statement of Receipts,
Expenditures
and Balances of Cash and Comparison with
Year
82
Schedule
1962 Budget
Summary of Bank Reconciliations - City Treasurer
72 - 73
Schedule "13"
Bond and Interest Fund - Statement of
Receipts,
84
Schedule
Expenditures and Balances of Cash and
Comparison
85
with Year 1962 Budget
74
Schedule "14"
Water and Sewage Department - Statement
of Receipts,
Expenditures and Balances of Cash and
Comparison
with Year 1962 Budget
75
Schedule "15" Industrial Development Fund - Statement of Receipts,
Expenditures and Balances of Cash and Comparison
with Year 1962 Budget 76
Schedule "16" Parking Meter Fund - Statement of Receipts,
Expenditures and Balances of Cash and Comparison
with Year 1962 Budget 77
Schedule
"17"
Construction Fund - Statement of Receipts,
Expenditures and Balances
78
Schedule
"18"
Clearing Accounts - Statement of Receipts,
Expenditures and Balances of Cash
79
Schedule
"19"
Street Machinery Fund - Statement of Receipts,
Expenditures and Balances of Cash
80
Schedule
"20"
Material Stores Fund - Statement of Receipts,
Expenditures and Balances of Cash
81
Schedule
"21"
Civil Defense Fund - Statement of Receipts,
Expenditures and Balances of Cash
82
Schedule
"22"
Summary of Bank Reconciliations - City Treasurer
83
Schedule
"22 -a"
Bank Reconciliations
84
Schedule
"22 -b"
Bank Reconciliation - Planters State Bank
85
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CITY OF SALINA, KANSAS
INDEX (Cont'd.)
Schedule "22 -c" Bank Reconciliations
Schedule "23" Clerk of the City Court - Bank Reconcilement
Schedule "24" Reconciliation of Fiscal Agency
Schedule "25" City Clerk's Records - Journal Entries
WATER AND SEWAGE DEPARTMENT
Comments
Exhibit "A" Balance Sheet
Exhibit "B" Income Statement
Schedule "1" Operating Expenses
Schedule "2" Plant and Property Accounts - Comparison of
Costs at December 31, 1962, and at
December 31, 1961
Schedule 9" Prepaid Insurance
Schedule "4" Comparison of Reserve Balances with Ordinance
Provisions
Schedule "5" Journal Entries
Page
Numbers
86
87
88
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91 - 94
95
96
97 - 98
99 - 100
101 - 103
104
105 - 106
Ib
To The Mayor and
The Board of City Commissioners
Salina, Kansas
Gentlemen:
Salina, Kansas
June 20, 1963
Pursuant to your instructions, we are submitting herewith our report on the
examination of the books and records of the City of Salina, Kansas, for the year
ended December 31, 1962. The comments, exhibits, and schedules relating to the
operations of the Water and Sewage Department for the year 1962 are presented in
a separate section at the back of this report.
SCOPE OF THE AUDIT
The audit was performed in accordance with the general and specific require-
ments of the Minimum Standard Audit Program for Municipalities of the State of
Kansas approved by the State Municipal Accounting Board on July 23, 1949, and in-
cluded an examination of the records of all City offices and officers except the
Municipal Band Board, the Public Library Board, and the Public Health Board. The
Public Library Board is audited under separate contract by another accounting
firm. The Municipal Band Board and the Public Health Board each receive money
appropriated by the City, but each has exclusive control over the amounts appro-
priated to it as well as over other funds which it may receive. We were not
authorized to audit their activities, and no report is being submitted on them.
COMMENTS
The following comments are presented for your information:
SUMMARY STATEMENT OF RECEIPTS, EXPENDITURES, ENCUMBRANCES AND
BALANCES OF CASH AND INVESTMENTS - EXHIBIT "A"
This exhibit shows fund cash balances, encumbrances, and unencumbered cash
balances at the beginning and the end of the year, together with receipts and
expenditures during the year.
The cash receipts and expenditures, together with the December 31, 1962
bank balances are shown in Exhibit "D ". The detail of increases and decreases in
the fund investments are presented under Exhibit "E ".
COMPARISON OF ACTUAL RECEIPTS WITH THE BUDGET - EXHIBIT "B"
This exhibit presents a comparison of actual receipts with the budget esti-
mates for each fund, and shows the amount that the actual receipts were over or
under the budget. Actual receipts of tax - levying funds for the year 1962 were
$105,387.68 more than the receipts anticipated in the budget.
COMPARISON OF ACTUAL EXPENDITURES WITH THE BUDGET - EXHIBIT "C"
This exhibit presents a comparison of actual expenditures with the budget
estimates for each fund, and shows the amount that the actual expenditures were
over or under the budget. The actual expenditures of all the tax - levying funds
were under the budget estimates. Non tax - levying funds having actual expendi-
tures in excess of the budget estimates were the Water and Sewage Department, the
Parking Meter Fund, and the Airport Fund. The actual receipts of both the Water
and Sewage Department and the Airport Fund were in excess of the budgeted receipts
in larger amounts than the actual expenditures of each fund exceeded the budgeted
expenditures.
SCHEDULES 1 TO 21, INCLUSIVE
These schedules set forth the details of receipts, expenditures, and the
beginning and ending balances of each of the funds for the year 1962. A compari-
son of actual receipts and expenditures with budget estimates is shown for all
budgeted funds.
Salaries paid to officers and regular employees during the year 1962 were
found to be in accordance with the rates specified by ordinances and the limi-
tations prescribed by the statutes.
GENERAL OPERATING FUND
Schedules "1 ", "1 -A ", "l -B ", and "l -a" to "l -r" Inclusive
During the year 1962, the City collected $60,283.52 from licenses, fees, and
permits, an increase of $7,479.92 over the amount collected in 1961.
Franchise ordinances in effect during the year were examined, and the amounts
received by the City of Salina during the year 1962 were found to be in agreement
with the ordinances and franchise agreements. The amount due from the Kansas Power
and Light Company for the last nine months of the year 1962, amounting to $14,250.60
for the gas franchise fee and $67,425.82 for the electric franchise fee, was re-
ceived by the City in April, 1963. The receivable of $81,676.42 is shown under
Exhibit "N" in the report.
The amount of Cigarette Tax and Liquor Enforcement Tax distributed to the City
of Salina during the year 1962 was verified by correspondence with the Saline
County Treasurer.
The Reimbursements shown under the General Operating Fund receipts include
$10,457.00 received from the Street Machinery Fund and $5,547.00 received from the
Construction Fund. These amounts, a total of $16,004.00, reimburse the General
Operating Fund for an excessive transfer of that amount made from the Street
Department to the Street Machinery Fund in the year 1961.
Police Court Fines imposed and collected during the year 1962 are shown under
Exhibit "I ". The fines imposed for the year 1962 totaled $99,434.00, an increase
of $19,130.00 over the previous year. All but $2,455.00 of the 1962 fines as-
sessed were collected prior to December 31, 1962.
City Court costs received by the City from the Clerk of the City Court during
the year 1962 totaled $28,615.35, an increase of $9,237.45 over the amount re-
ceived by the City in 1961. Costs of $1,820.53 collected by the Clerk of the City
Court prior to December 31, 1962 but not remitted to the City Clerk until January,
1963, are shown as an account receivable under Exhibit "N ".
Expenditures of the General Operating Fund Departments for the year 1962 were
$30,870.38 higher than the expenditures for the prior year. However, since the
sewage department was combined with the water department in the year 1961 after
incurring expenditures of $40,105.39, the actual increase in expenditures of the
remaining departments for the year 1962 totals $70,975.77.
1
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The following summary compares the various General Operating Fund depart-
mental expenditures for the year 1962 with those for the preceding year.
Increase or
Department
Year 1962
Year 1961
(Decrease)
Mayor and Commissioners
$ 15,874.05
$ 21,123.56
$(5,249.51)
City Manager
25,491.91
17,736.36
7,755.55
Clerk and Treasurer
60,304.25
49,734.21
10,570.04
City Building
22,702.93
15,480.11
7,222.82
City Attorney
12,088.85
10,769.55
1,319.30
City Court
30,157.04
25,496.02
4,661.02
Police Court
3,329.01
3,033.87
295.14
Engineering
65,419.65
53,030.19
12,389.46
Fire
278,235.96
234,473.97
43,761.99
Inspection
18,836.81
16,809.82
2,026.99
Park
54,537.45
52,444.37
2,093.08
Police
261,155.39
255,418.91
5,736.48
Street
109,785.31
122,004.00
(12,218.69)
Waste Disposal
25,710.12
17,580.27
8,129.85
Sewage
-
40,105.39
(40,105.39)
Street Lighting
54,746.30
54,215.74
530.56
Traffic and Parking
50,808.75
55,634.40
( 4,825.65)
Swimming Pools
14,531.00
12,668.66
1,862.34
Airport
33,570.00
48,655.00
(15,085.00)
Totals
$1,137,284.78
$1,106,414.40
$30,870.38
GENERAL OPERATING FUND DEPARTMENTAL EXPENDITURES
The summarized departmental expenditures are compared with the budget esti-
mates in Schedule "1 -B ", and detailed departmental expenditures together with
budget estimates are presented under Schedules "l -a'' to "1 -r ", inclusive.
MEMORIAL HALL FUND - SCHEDULE "2"
Rental and concession income totaled $2,214.22 for the year 1962, an in-
crease of $197.12 over the previous year.
REFUSE DEPARTMENT - SCHEDULE "3"
The income of the Refuse Department consists of fees received for hauling
refuse. Customer billings and collections are handled by the Water and Sewage
Department. At December 31, 1962, the Refuse Department had not received
$1,099.84 of the refuse fees collected by the Water and Sewage Department in
December, 1962, and this amount is shown as an account receivable under Exhibit
"N".
GENERAL AND SPECIAL IMPROVEMENT -
(SPECIAL FUND IN LIEU OF BONDS) - SCHEDULE 114"
This fund was created in the year 1946 in order to levy currently for the
City's share of improvements, instead of having to finance the improvements
through the issuance of bonds. All receipts of this fund for the year 1962 con-
sisted of Ad Valorem taxes.
3
4
A GENERAL IMPROVEMENT FUND - SCHEDULE "5"
The receipts of this fund consisted of Ad Valorem taxes, sales tax and weed
cutting assessments.
CEMETERY FUND - SCHEDULE 116"
The lot and grave space sales as indicated by the deed stubs were traced into
the receipts record. Receipts from burial permits were compared with the Burial
Record. Receivables of the Cemetery Fund at December 31, 1962 are shown under
Exhibit "N ".
PUBLIC HEALTH FUND - SCHEDULE "7"
The receipts of this fund consisted of Ad Valorem and sales taxes, and an
appropriation to the Joint City - County Health Board was the only expenditure from
this fund.
BAND FUND - SCHEDULE 118"
Ad Valorem and sales taxes accounted for all the receipts of this fund, and
the only expenditures from the fund consisted of an appropriation to the Salina
Municipal Band Board.
FLOOD WORKS AND DIKES - SCHEDULE "9"
The receipts of this fund were composed of Ad Valorem and sales taxes, ground
lease rents, and proceeds from the sale of property.
NOXIOUS WEED FUND - SCHEDULE "10"
Ad Valorem and sales taxes were the sole receipts of this fund.
TRUST AND AGENCY FUNDS - SCHEDULE "11"
Statements of receipts, expenditures, and balances of cash for all Trust and
Agency Funds are included separately under the above schedule.
The balance of the cash in the Firemen's Relief Fund was transferred to the
treasurer of the Firemen's Relief Association during the year 1962.
The receipts, expenditures, and balances of cash, and a comparison of those
items with the year 1962 budget estimates, are presented separately for the
Firemen's Pension Fund and the Policemen's Pension Fund under Schedules "11 -a"
and "11 -b ".
The cash balance of the Firemen's Pension Fund at December 31, 1962 totaled
$10,380.67. Section 13- 14a05(G.S. 1949) provides that the amount of each reserve
fund over $10,000.00 shall be determined by the governing body of the city. The
maximum limitation on the reserves of either the Firemen's Pension Fund or the
Policemen's Pension Fund is $50,000.00. (Section 13- 14a05(G.S. 1949).
AIRPORT FUND - SCHEDULE "12"
The City took over operation of the airport during the year 1958, and a
i separate fund was established. Receipts consist primarily of sales of gasoline,
hangar and building rentals, and landing fees.
The receipts of the Airport Fund reveal a transfer of $20,000.00 from the
General Operating Fund. The General Operating Fund budget for the year 1962 was
5
* also encumbered for a $10,000.00 transfer to the Airport Fund made in January,
1963. This $10,000.00 is shown as a receivable of the Airport Fund under
Exhibit "N ".
It
Expenditures of the Airport Fund for the year 1962 exceeded the budget esti-
mate by $127,817.05, due to increased activity which also caused the receipts to
exceed the budget estimate by $136,678.30.
BOND AND INTEREST FUND - SCHEDULE "13"
Receipts of this fund include Ad Valorem taxes levied for the payment of
principal and interest on general bond issues, and for the payment of principal
and interest on the City's share of special improvement bond issues. The proceeds
of special assessment taxes assessed against property owners for the owner's share
of the cost of special improvements are also included in the receipts of this
fund.
WATER AND SEWAGE DEPARTMENT - SCHEDULE "14"
The expenditures of the Water and Sewage Department exceeded the budget esti-
mate by $2,556,472.78 for the year 1962. This excess was accounted for primarily
by the acquisition of short -term investments purchased from the proceeds of the
revenue bonds issued in the year 1961, and by the expenditure of funds, derived
from the issuance of revenue bonds in the year 1961, for capital expenditures.
Also, the Water and Sewage Department acts as a collection agent for the Refuse
Department, and the budget estimates prepared for the year 1962 did not antici-
pate the collection of these funds nor their disbursement to the Refuse Department.
The actual receipts of the Water and Sewage Department exceeded the budget esti-
mate by $2,706,694.28.
The above statement does not show the receipts and expenditures involved
in the creation of separate cash accounts in compliance with the requirements of
City of Salina Ordinance No. 6546 which authorized the issuance of Combined Water
and Sewage System Revenue Bonds. These receipts and expenditures offset each
other and only accomplish the segregation of cash in separate accounts, as pro-
vided for in the revenue bond ordinance.
The cash balance shown at December 31, 1962 does not include a cash fund of
$1,500.00 maintained in the office of the Water and Sewage Department.
Additional comments, exhibits, and schedules pertaining entirely to the
Water and Sewage Department are submitted in a separate section at the back of
this report.
INDUSTRIAL DEVELOPMENT FUND - SCHEDULE 1115"
The receipts of this fund consist of Ad Valorem taxes. The expenditures of
the fund were to the Kansas State Planning Division.
PARKING METER FUND - SCHEDULE "16"
This account was established in accordance with the provisions of a revenue
bond agreement. All of the receipts of the fund consist of parking meter and
parking permit revenue.
The expenditures of the fund for the year 1962 exceeded the budget estimate
by $23,971.67.
6
CONSTRUCTION FUND - SCHEDULE "17"
The various construction project accounts are grouped under this schedule,
+, and the receipts, expenditures, and balances of each construction project account
as well as the total receipts, expenditures, and balances of all construction
projects are shown therein,
Bonds were issued on November 1, 1962 for the Off- Street Parking Project,
and for two street improvement projects. The proceeds from these bond issues
were deposited in a separate bank account in the Farmers National Bank. After
paying the temporary notes, interest, and bond issuance costs, a balance of
$12,060.33 remained in the separate bank account. This balance was deposited in
the regular bank account of the City in January, 1963, and was credited to the
Construction Fund. This amount, $12,060.33, is shown as a receivable of the
Construction Fund under Exhibit "N ".
A transfer of $5,547.00 was made to the General Operating Fund in the year
1962° This amount, together with a transfer of $10,457.00 from the Street
Machinery Fund to the General Operating Fund, reimbursed the General Operating
Fund for an excessive transfer made by the Street Department of the General Oper-
ating Fund to the Street Machinery Fund in the year 1961.
CLEARING ACCOUNTS - SCHEDULE "18"
This fund is used as a payroll deduction clearing account, and also as a
clearing account for revenue collected in advance.
STREET MACHINERY FUND - SCHEDULE "19"
The year 1962 budget of the Street Department of the General Operating Fund
was encumbered for a $7,000.00 transfer made to the Street Machinery Fund in
January, 1963. The $7,000.00 is shown as a receivable of the Street Machinery
Fund under Exhibit "N ".
A transfer of $10,457.00 was made to the Street Department of the General
Operating Fund in the year 1962. This amount, together with a transfer of $5,547.00
from the Construction Fund to the General Operating Fund, reimbursed the General
Operating Fund for an excessive transfer made by the Street Department of the
General Operating Fund to the Street Machinery Fund in the year 1961.
MATERIAL STORES FUND - SCHEDULE "20"
The receipts of this fund consist of sales to other city funds, and the ex-
penditures were for gasoline and oil, and office mechanical equipment.
CIVIL DEFENSE FUNDS - SCHEDULE "21"
The principal receipts of the Civil Defense Fund consist of appropriations
from the City of Salina and Saline County, matching funds received from the State
of Kansas, and payments received from the United States Government on a civil
defense shelter.
During the year 1962 four warrant checks of $50.00 each were issued to Mrs.
A. Marie Webb, Director of the Salina - Saline County Defense Council. The sup-
porting claim vouchers labeled each of these four payments as a petty cash ad-
vance.
The auditors received an explanation to the effect that the explanations
on the claim vouchers were erroneous, and that the warrants actually reimbursed
Mrs. Webb for expenses incurred and paid by her.
7
t CASH RECEIPTS, EXPENDITURES, AND BALANCES OF THE CITY TREASURER
AND RECONCILIATION OF EXPENDITURES - EXHIBIT "D"
1.
This exhibit presents a summary statement of the City Treasurer's beginning
and ending cash balances, together with the receipts and expenditures for the
year 1962.
Schedule "22" shows the reconciliation of the bank balances confirmed by
the depositories with the balances shown by the Treasurer's records at December
31, 1962. The deposits shown on Schedule "22" consist of collections applicable
to the year 1962. The outstanding checks at December 31, 1962 are set forth in
Schedules "22 -a", 1122 -b ", and "22 -c "o
INVESTMENTS IN CUSTODY OF THE CITY TREASURER - EXHIBIT "E"
This exhibit sets forth a description of the investments in the Custody of
the City Treasurer as at the beginning and ending dates of the audit period, to-
gether with details of the changes in investments during the period.
Investments in the custody of the treasurer on December 31, 1962, were
verified by inspection and correspondence. The income from investments collected
during the period was traced into the records of cash received.
TAXES
The amounts of current and delinquent tangible and intangible taxes, sales
tax residue, cigarette tax, and liquor enforcement tax shown as being received
during the year 1962 by the City of Salina, was confirmed by correspondence
with the Saline County Treasurer.
SUMMARY AND RECONCILIATION OF THE 1961 TAX ROLL. SHOWING TAXES
ASSESSED BY THE COUNTY CLERK, COLLECTED BY THE COUNTY TREASURER
AND REMITTED TO THE CITY TREASURER, TOGETHER WITH LIST OF
UNCOLLECTED AND UNREMITTED BALANCES AT DECEMBER 31, 1962 - EXHIBIT "F"
This exhibit sets forth the adjusted tax roll applicable to the City of
Salina, taxes collected and taxes remitted to the City, and taxes uncollected by
the County.
STATEMENT OF TAXES RECEIVED FROM THE COUNTY TREASURER IN YEAR 1962
SHOWING YEAR 1961 AND PRIOR YEARS' TAXES RECEIVED AND
DISTRIBUTION TO FUNDS - EXHIBIT "G"
This statement shows the total amount of tangible and intangible taxes re-
ceived by the City of Salina during the year 1962, and presents separately the
delinquent and current taxes collected.
The individual fund statements of receipts.;, expenditures, and balances of
cash for tax levying funds show the total Ad Valorem taxes received by each tax
levying fund.
SUMMARY OF ACCOUNTING PROCEDURES EMPLOYED BY CITY
CLERK AND CITY TREASURER AND EXPLANATION OF AUDIT
VERIFICATION OF RECEIPTS AND EXPENDITURES
Receipts
The City Clerk is the principal collecting and accounting officer for the
City of Salina. All items of cash received, except taxes and infrequent collec-
tions received directly by the City Treasurer, are handled first by the City
1;1
Clerk or by clerks in his office. The City Clerk and City Treasurer are provided
with standard quadruplicate receipt forms numbered by the printer, and a receipt:
is issued for each collection made by these officers. The collections are de-
posited on the average of every two or three days, and test checks of the records
indicated that collections were deposited intact and promptly.
Duplicates of receipts issued during the audit period by the City Clerk and
City Treasurer were test - checked into the Revenue Journal. The auditors also
test - checked the fund distribution of the receipts and the classification of the
receipts within the various funds. The fund distribution of the receipts was
traced from the Treasurer's Daily Reports to the Revenue Journal. The addition
of both the Revenue Journal and the Treasurer's Daily Reports were test - checked.
Duplicate copies of licenses issued were traced into the License Register,
and the total licenses shown as issued for each category were compared with the
Receipts Analysis.
The cash on hand at January 4, 1963 was counted by the auditors. This cash
represented year 1962 collections made prior to January 4, 1963. Certain col-
lections made in the year 1962 which were applicable to the year 1963, are shown
as "Advance Receipts" under Clearing Accounts, Schedule "18 ".
The four local banks were approved as depositories by the governing body of
the City of Salina on October 6, 1959.
Expenditures
All claim vouchers issued during the year 1962 were examined as to claimant
signature, approval for payment by City Clerk and City Manager, and fund and
account classification.
All warrant checks cancelled during the year were examined, and compared
with the amounts entered in the Clerk's warrant register. The warrant register
was added, and the fund disbursements shown by the warrant register were traced
into the fund ledger cash accounts. Payroll checks issued during the year were
examined and compared with amounts entered in the payroll journal. The check
column of the payroll journal was added, and the fund totals were traced to the
fund cash accounts. Water refund checks were examined and compared with amounts
entered in the warrant register.
Fund Ledgers
The City of Salina has separate fund ledgers for each of the City funds.
The auditors abstracted trial balances of the fund ledgers as of December 31,
1962. All postings to fund cash accounts were traced from their source into
the fund ledgers, and all of the fund cash accounts were added. The expendi-
tures and revenues shown by the fund ledgers were compared with the control ac-
count balances of the expenditures analysis and receipts analysis.
Treasurer's Records
Each receipt issued for the collection of money by the City Clerk or
City Treasurer is entered in numerical sequence in the Treasurer's records.
Appropriation ordinances are entered in total by funds in the Treasurer's re-
cords. AL the end of each month the Treasurer's records are added and balanced,
and the totals are posted to the fund cash accounts and bank accounts main-
tained by the City Treasurer. After those postings are made, the City Treas-
urer's cash accounts and bank accounts are compared with those of the City Clerk.
9
The auditors test - checked a portion of the duplicate receipts into the
Treasurer's records, test - checked the fund cash totals of appropriation ordi-
nances into the Treasurer's records, test - checked the addition of the Treasurer's
record, and compared the balances of the fund cash accounts as shown by the City
Treasurer's records at December 31, 1962 with the fund cash account balances as
shown by the City Clerk's records.
CLERK OF THE CITY COURT
STATENENT OF CASH RECEIPTS, DISBURSEMENTS, AND BALANCE
OF CASH AND COMPARISON OF CASH BALANCES WITH CASE BALANCES - EXHIBIT "H"
This exhibit presents the cash balances in the custody of the Clerk of the
City Court at the beginning and end of the audit period together with receipts
and disbursements during the year 1962, and a comparison of the cash balances
and case balances at December 31, 1962.
The reconciliation of the bank account of the Clerk of the City Court in the
Farmers National Bank is shown in Schedule "23 ".
All duplicate receipts issued during the year 1962 were traced to the Clerk
of the City Court's Cash Receipts Record. All checks clearing the bank during
the year 1962 were examined for signature and payee endorsement, and were com-
pared with the amounts entered in the Cash Disbursements Record. The cash and
cash in bank column of both the Cash Receipts Record and the Cash Disbursements
Record were readded.
The Clerk of the City Court maintains a docket record of both civil and
criminal cases. There is a separate page for each case, and the monies received
and disbursed on the case are shown on this page. Prior to the year 1962, the
Clerk of the City Court also maintained a separate case ledger. However, since
this case ledger was not kept posted up to date, and since the docket records
were kept up to date and contained basically the same information as the case
ledgers, we recommended that the use of the case ledger be discontinued, and
that a detail of case balances at December 31, 1962 be prepared from the docket
records.
Subsequent to December 31, 1962, the Clerk of the City Court prepared from
the docket records a list of the case balances. We added the list of case bal-
ances prepared by the Clerk of the City Court, and the total case balances of
$4,066.42 are shown in Exhibit "H ". The excess of the actual cash on hand and
in bank at December 31, 1962 over the case balances amounts to $283.50. The
last time case balances were presented in an audit report was for the year ended
December 31, 1960, at which time the excess of the actual cash on hand and in
bank over the case balances amounted to $128.77.
The Clerk of the City Court, beginning in January, 1963, is preparing a
monthly list of case balances. The Clerk is also reviewing balances shown on
docket records, and is making corrections in the December 31, 1962 case balances.
SUMMARY OF POLICE COURT RECORDS - EXHIBIT "I"
This exhibit presents the fines imposed, collected, worked out, paroled
and /or dismissed, and the balance of the year 1962 fines uncollected at
December 31, 1962.
A police sergeant acts as collection officer for the Judge of the Police
Court. Entries on the police blotter show the amount of the appearance bond de-
posited, the fine imposed or other disposition of the case, fines collected or
worked out, and other information regarding the case. Receipts for fines paid
10
are issued from a duplicate receipt book. Parking violation tickets are entered
in total each day on the police blotter.
Cash received from fines and bond forfeitures is placed in numbered case
envelopes which are accumulated until the end of each blotter page, when these en-
velopes, together with other si°nilarly numberee case envelopes containing workout,
parole, and dismissal evidence are t:.rned over to the Police Judge who reconciles
the cash and other items witn his docket record,, and prepares an analysis there-
of which he submits to the City Clerk, together with the cash received. Parking
violation fines are remitted daily to the City Clerk.
The analysis of fines imposed; collected, worked out, paroled and /or dis-
missed, as prepared and submitted in the Annual Financial Report of the Police
Department to the City Manager, was examined and found to be correct. Dismissal
evidence was examined for all dismissals
The audit verification consisted of test - checking the duplicate receipts to
the police blotter, addition of the parking violation fines shown on the police
blotter, and a reconciliation of the fines shown as collected by the Police Judge
with the amount received by the City Clerk.
SUMMARY OF THE RECORDS OF THE CITY BUILDING INSPECTOR - EXHIBIT "J"
This exhibit shows a classification of the collections made by the building
inspector during the year 1962, together with the amount remitted to the City Clerk
during the period from January 1 to December 31, 1962.
Cash received from the collection of fees and issuance of permits, as shown
by duplicate receipts, were traced to the Building Inspector's records. The re-
cords of the Building Inspector were added and summarized, and the collections
shown by his records were reconciled with the amount received by the City Clerk.
Fee charges were test - checked and were in accordance with the rates prescribed by
city ordinances. The amount of fees collected by the Building Inspector during
the year 1962 which were not remitted to the City Clerk are shown as an account
receivable under Schedule "N ".
COMPARISON OF DEPOSITORY SECURITY AND BALANCES ON DEPOSIT - EXHIBIT "K"
This statement compares the balances on deposit in banks at December 31,
1962, with the amount of depository security pledged by the banks as collateral
to secure the deposits. The banks have pledged United States Government obli-
gations, bonds of Kansas Municipalities, or temporary notes of the City of
Salina as collateral.
The safekeeping receipts covering the securities pledged as collateral were
examined. by the auditors, and. the amount of security pledged by each of the
banks as at December 31, 1962, was confirmed by correspondence with the banks.
There was no formal approval by the governing body of the City of Salina of
the depository security pledged by the banks. (Section 13 -2107 of G.S. 1949)
FIDELITY BONDS IN FORCE - EXHIBIT "L"
This exhibit presents a detail of the fidelity bonds in force at December
31, 1962. The bonds were compared with the Kansas statutes and the City of
Salina ordinances to determine that statutory requirements were met as to type,
amount, and approval. All statutory regLirements were met with the exception
that the bonds of the Clerk of the City Court and the Marshal of the City Court
were drawn in favor of the State of Kansas rather than in favor of the City of
Salina. (Sections 20-1420 and 20 -1421, G.S. 1949) The liability of the surety
11
companies on all fidelity bonds was confirmed by correspondence with the.surety
companies, and it was ascertained that all of the companies were authorized to do
business in the State of Kansas.
INSURANCE IN FORCE - EXHIBIT "M"
This exhibit presents a summary statement of the insurance coverage on the
various properties owned by the City of Salina, together with the type of cover-
age. Most of the policies are issued for a three or five year period.
The properties listed under the heading of City Group are insured for
$608,090.00 by a group of 29 companies with each policy containing a ninety percent
co- insurance clause.
The Memorial Hall Building and contents are insured for $231,000.00 by a
group of 21 companies with each policy containing a ninety percent co- insurance
clause.
Airport policies carry an eighty percent co- insurance clause.
Insurance coverage on the Water and Sewage Department is presented under
the report on the Water and Sewage Department. Insurance coverage on other pro-
perties not included in the above groups and other types of protection are listed
seaparately.
It was determined that all insurance companies writing insurance on the City's
property were authorized to do business in the State of Kansas.
ACCOUNTS RECEIVABLE - EXHIBIT "N"
Amounts due to the various funds of the City of Salina as at December 31,
1962, are presented under this exhibit. The accounts receivable of the Water
and Sewage Department are not presented under this exhibit, but are shown on the
Balance Sheet of the Water and Sewage Department.
ENCUMBRANCES
A separate schedule of encumbrances is not presented, as they are classified
by funds under Exhibit "A ". The amountsincluded as encumbrances were determined
from an inspection of the records maintained by the City Clerk's office.
JUDGMENTS
The only liability of the City of Salina under adverse judgments of record
is $18.02 of court costs in Case #22931 filed by Ethel Cooper, et al.
Two cases pending against the City of Salina at December 31, 1962, were de-
cided in favor of the City of Salina prior to the date of this report. These
cases involved the allocation of special assessments in Key Acres Addition.
A suit b
suit involves
City Attorney
is successful
approximately
suit.
y Skycraft, Inc. against the City of
the price to be paid for gasoline p
advises that the City of Salina has
in their suit, and that the City of
$500.00 in the event that Skycraft,
Salina is still pending. This
zrchased by Skycraft, Inc. The
no liability if Skycraft, Inc.
Salina would stand to recover
Inc. is unsuccessful in their
12
STATEMENT OF BONDED INDEBTEDNESS - EXHIBIT "0"
This statement presents a detail of the bonded indebtedness of the City of
Salina at December 31, 1961, and December 31, 1962, together with the detail of
bonds issued and paid during 1962.
The following statement shows the amount of bonds maturing each year.
Year Due Amount
1963
$ 1,019,596.68
1964
980,683.19
1965
966,000.00
1966
891,000.00
1967
855,000.00
1968
766,000.00
1969
685,000.00
1970
620,000.00
1971
519,000.00
1972
479,000.00
1973
420,000.00
1974
386,000.00
1975
391,000.00
1976
401,000.00
1977
407,000.00
1978
411,000.00
1979
387,000.00
1980
397,000.00
1981
382,000.00
1982
305,000.00
1983
195,000.00
1984
200,000.00
1985
210,000.00
1986
220,000.00
Total $12,493,279.87
The following schedule shows the outstanding bonded indebtedness at the
close of each of the last ten years.
Bonded
Year Indebtedness
1953
$ 3,633,426.13
1954
3,953,396.19
1955
4,794,503.64
1956
4,843,694.67
1957
5,727,208.81
1958
6,243,242.95
1959
6,938,846.68
1960
7,207,914.02
1961
11,141,058.06
1962
12,493,279.87
RECONCILIATION OF FISCAL AGENCY - SCHEDULE "24"
The amount of matured bonds and interest coupons which had not been pre-
sented for payment is shown under this schedule. The unpaid balance at December
31,1962, was compared with the State Fiscal Agency statement and was confirmed
13
by correspondence with the State Treasurer. Cancelled bonds and coupons paid
by the Fiscal Agency during the year 1962 were examined and traced to the bond
records.
TEMPORARY NOTE INDEBTEDNESS - EXHIBIT "P"
This exhibit presents the temporary note indebtedness of the City of Salina
at December 31, 1961, and December 31, 1962, together with a detail of temporary
notes issued, paid, or renewed during the year 1962. The outstanding temporary
notes will be repaid from the proceeds of bond issues.
JOURNAL ENTRIES - SCHEDULE "25"
Journal entries for corrections of the City Clerk's records for the year
1962 are presented under this schedule. The journal entries were placed on the
books during the course of our examination.
MINUTES AND ORDINANCES
The minutes of the meetings of the governing body for the year 1962, and
ordinances enacted during the year were examined for matters pertaining to the
audit. The minutes appeared to be complete and in good order.
rRRTTPTrATR
14
We certify that, in our opinion, subject to the foregoing comments, the
accompanying exhibits and related schedules properly reflect the financial con-
dition of the City of Salina, Kansas, and the results of its operations for the
period from January 1 to December 31, 1962, inclusive.
We further certify that, subject to the comments pertaining to the Water
and Sewage Department, as shown on the pages immediately following Schedule "25"
of this report, the exhibits and schedules pertaining to the Water and Sewage
Department properly reflect the financial condition of that department as at
December 31, 1962, and the results of its operations for the period from
January 1 to December 31, 1962, inclusive.
Respectfully submitted,
A. H. Leckband & Co.
By A?, 6..d�,..,Q/
R. E. Davis, Licensed
Municipal Public Accountant,
#167 in charge of and actively
engaged on this audit.
CITY OF SALINA, KANSAS
SUMMARY STATEMENT OF RECEIPTS EXPENDITURES ENCUMBRANCES AND
BALANCES OF CASH AND INVESTMENTS
January 1 to December 31, 1962
Cash Unencumbered
Balances Encumbrances Cash Balances
1 -1 -62 1 -1 -62 1 -1 -62
Cash
Funds Budgeted
General Operating
Memorial Hall
Refuse
General and Special Improvement
General Improvement
Cemetery
Public Health
Band
Flood Works and Dikes
Noxious Weeds
Firemen's Pension
Policemen's Pension
Airport
Bond and Interest
Water and Sewage
Industrial Development
Parking Meter
$ 72,495.60
13,454.93
13,679.45
1,748.94
12,146.36
5,773.18
501.52
239.40
4,893.40
180.90
11,012.02
14,083.57
32,607.89
221,955,26
513,859.01
23.20
53,224.67
25,436.74
1,666.90
1,714.79
4,898.58
97.15
77.86
11,149.74
14,731.39
Cash
Receipts Accountability Expenditures
Year 1962 Unencumbered Year 1962
15
Exhibit "A"
Unencumbered Cash
Cash Balances Encumbrances Balances
_12 -31 -62 12 -31 -62 12 -31 -62
$ 47,058.86
$1,164,535.74
$1,211,594.60
$1,137,284.78
$ 74,309,82 $
86,128.58
$ 160,438.40
11,788.03
2,747.01
14,535.04
8,579.85
5,955.19
284.78
6,239.97
11,964.66
159,272.45
171,237.11
158,081.63
13,155,48
3,109.26
16,264,74
1,748 94
84,726.65
86,475.59
85,000.00
1,475.59
-
1,475.59
7,247.78
50,213.06
57,460,84
49,939.80
7,521.04
3,299.45
10,820.49
5,676.03
13,573.48
19,249.51
15,701.25
3,548.26
156.72
3,704.98
501.52
15,907.36
16,408.88
16,030.21
378.67
-
378.67
239.40
11,519,16
11,758.56
11,600.00
158.56
-
158.56
4,815.54
19,157.87
23,973.41
19,135.59
4,837.82
3,566.63
8,404.45
180.90
2,233.13
2,414.03
2,161,03
253.00
2.31
255.31
11,012.02
10,752.48
21,764.50
11,383.83
10,380.67
-
10,380,67
14,083.57
13,023.44
27,107.01
17,660,55
9,446.46
-
9,446.46
21,458,15
222,878.30
244,336,45
217,927.05
26,409.40
1,786.46
28,195.86
221,955.26
989,079.26
1,211,034.52
994,150.21
216,884,31
-
216,884.31
499,127.62
3,538,194.28
4,037,321.90
3,416,761.61
620,560.29
25,504.52
646,064.81
23.20
26,127.62
26,150,82
18,122.00
8,028.82
18,122,00
26,150.82
53,224.67
79,313.71
132,538.38
109,321.67
23,216.71
374.75
23,591.46
$ 971,879.30 $ 59,773.15 $ 912,106.15 $6,403,255,00 $7,315,361.15 $6,288,841,06 $1,026,520.09 $ 142,335,46 $1,168,855.55
Funds Not Budgeted
Construction
$ 538,535.57 $
-
$ 538,535.57
$1,545,756.60
$2,084,292.17
$1,821,816.49
$ 262,475.68 $
- $ 262,475.68
Clearing Accounts
18,040.39
8,399.20
9,641.19
214,240.40
223,881.59
207,679.38
16,202.21
- 16,202.21
Street Machinery
27,494.00
-
27,494.00
-
27,494.00
27,494.00
-
- -
Material Stores
5,723.64
773.59
4,950.05
14,470.34
19,420.39
12,463.69
6,956.70
6.48 6,963.18
Firemen's Relief
49,715.76
-
49,715.76
49,791.17
99,506.93
99,506.93
-
- -
Cemetery Endowment
7,372.84
-
7,372,84
10,000.00
17,372.84
-
17,372.84
- 17,372.84
Hillcrest Memorial Endowment
6,137.17
-
6,137.17
10,000,00
16,137.17
-
16,137.17
- 16,137.17
Civil Defense
461.35
154.34
307.01
27,164.32
27,471.33
26,066.00
1,405.33
165.81 1,571.14
Sub - totals
$ 653,480.72 $
9,327.13
$ 644,153.59
$1,871,422.83
$2,515,576.42
$2,195,026.49
$ 320,549.93 $
172.29 $ 320,722.22
Total Cash - All Funds
Firemen's Relief
Mausoleum Endowment Trust
Cemetery Endowment
Water and Sewage
$1,625,360.02 $ 69,100.28 $1,556,259.74 $8,274,677.83 $9,830,937.57 $8,483,867.55 $1,347,070.02 $ 142,507.75 $1,489,577.77
$ 48,889,.00
10,000900
10;000.00
2.,000,000.00
Purchased
Year 1962
1,036,008.22
Sold
Year 1962
$ 48,889.00
10,000.00
10,000.00
2,196,109.00
839,899,22
Total Investments ,2,0680889.00 $1,036,008.22 $2,264,998.00 $ 839,899.22
CITY OF SALINA, KANSAS
COMPARISON OF ACTUAL RECEIPTS WITH THE: BUDGET
January 1 to December 31, 1962
Tax- Levying Funds
General Operating
Memorial Hall
Cemetery
General and Special Improvement
General Improvement
Public Health
Band
Noxious Weeds
Firemen's Pension
Policemen's Pension
Bond and Interest
Flood Works and Dikes
Industrial Development
Actual
Receipts
Year 1962
$1,164,535,74
2,747.01
13,573.48
84,726.65
50,213.06
15,907.36
11,519.16
2,233.13
10,752.48
13,023.44
989,079.26
19,157.87
26,127.62
Year 1962
Budget
$1,113,771.89
3,161.22
12,780.21
84,129.34
48,511.13
45,907.24
11,445.89
2,217.47
9,684.06
12,633.69
911,135.53
16,705.91
26,125.00
Sub - total - Tax - Levying Funds $2,403,596.26 $2,298,208.58
Non Tax - Levying Funds
Material Stores
Water and Sewage
Clearing Accounts
Construction
Civil Defense
Firemen's Relief
Hillcrest Memorial Endowment
Parking Meter
Cemetery Endowment
Airport
Refuse
c 111, -tntM1 -
Non Tax - Levying Funds
$ 14,470.34
3,538,194.28
214,240.40
1,545,756.60
27,164.32
49,791.17
10,000.00
79,313.71
10,000.00
222,878.30
159,272.45
$5,871,081.57
Total - All Funds $8,274,677.83
831,500.00
85,000.00
86,200.00
165,600.00
16
Exhibit "B"
Amount
Over or (Under)
Budget
$ 50,763.85
( 414.21)
793.27
597.31
1,701.93
(29,999.88)
73.27
15.66
1,068.42
389.75
77,943.73
2,451.96
2.62
$ 105,387.68
2,706,694.28
( 5,686.29)
136,678.30
( 6,327.55)
CITY OF SALINA, KANSAS
COMPARISON OF ACTUAL EXPENDITURES WITH THE BUDGET
January 1 to December 31, 1962
Tax - Levying Funds
General Operating
Memorial Hall
Cemetery
General and Special Improvement
General Improvement
Public Health
Band
Noxious Weeds
Firemen's Pension
Policemen's Pension
Bond and Interest
Flood Works and Dikes
Industrial Development
Actual
Expenditures
Year 1962
$1,137,284.78
8,579.85
15,701.25
85,000,00
49,939.80
16,030.21
11,600.00
2,161.03
11,383.83
17,660.55
994,150.21
19,135.59
18,122.00
Sub -total - Tax - Levying Funds $2,386,749.10
Non Tax - Levying Funds
Material Stores
Water and Sewage
Clearing Accounts
Construction
Civil Defense
Firemen's Relief
Street Machinery
Parking Meter
Airport
Refuse
Non Tax - Levying Funds
$ 12,463.69
3,416,761.61
207,679.38
1,821,816.49
26,066.00
99,506.93
27,494.00
109,321.67
217,927,05
158,081.63
$6,097,118.45
Total - All Funds ,$8,483,867.55
Year 1962
Budget
$1,138,518.00
10,375.00
15,815.00
85,000,00
50,000,00
46,240.00
11,600,00
2,305.00
20,770,00
25,696.00
1,054,000.00
19,200.00
26,148.20
$2,505,667.20
810,100.00
85,350.00
90,110.00
163,600.00
17
Exhibit "C"
Amount
Over or (Under)
Budget
$ ( 1,233.22)
( 1,795.15)
( 113.75)
( 60.20)
(,30,209.79)
( 143.97)
( 9,386.17)
( 8,035.45)
( 59,849.79)
( 64.41)
( 8,026.20)
$ (118,918,10)
2,606,661.61
23,971.67
127,817.05
( 5,518.37)
CITY OF SALINA, KANSAS
_CASH RECEIPTS, EXPENDITURES AND BALANCES OF THE CITY TREASURER
AND RECONCILIATION OF EXPENDITURES
January 1 to December 31, 1962
Cash Balance - January 1, 1962
Add - Year 1962 Receipts
Total Accountability
Expenditures
Year 1962 Expenditures 8,483,867.55
Add - Payment of 1 -1 -62 Encumbrances 69,100.28
$8,552,967.83
Deduct - Encumbrances at 12 -31 -62 142,507.75
Cash Balance - December 31, 1962
Cash in Banks - December 31, 1962
The Farmers National Bank
The Planters State Bank
The National Bank of America
The First Trust Company
18
Exhibit "D"
$1,625,360.02
8,274,677.83
$9,900,037.85
8,410,460.08
$1,489,577.77
$ 657,616.54
371,590.49
360,370.74
100,000.00
Total Cash in Banks $1,489,577.77
Firemen's Relief
City of Salina
Temporary Notes
Cemetery Endowment
City of Salina
Temporary Notes
CITY OF SALINA, KANSAS
INVESTMENTS IN CUSTODY OF CITY TREASURER
December 31, 1962
Balance Additions Reductions
1 -1 -62 Year 1962 Year 1962
19
Exhibit "E"
Balance
12 -31 -62
$ 48,889.00 $ 48,889,00 $ -
$ 10,000.00 $ $ 10,000,00 $
Mausoleum Endowment
City of Salina
Temporary Notes $ 10,000.00 $ - ,$ 10,000.00 ,$ -
Water and Sewage Department
U.S. Treasury Notes and
Bills $2,000,000.00 $1,036,008.22 $2,196,109.00 $ 839,899.22
CITY OF SALINA, KANSAS
SUMMARY AND RECONCILIATION OF THE 1961 TAX ROLL, SHOWING TAXES
ASSESSED BY THE COUNTY CLERK, COLLECTED BY THE COUNTY TREASURER AND REMITTED TO
THE CITY TREASURER, TOGETHER WITH LIST OF UNCOLLECTED AND UNREMITTED
BALANCES AT DECEMBER 31, 1962
Ad Valorem and Intangible Taxes
General Operating
Intangible Tax
Tangible Tax
Total General Operating
Memorial Hall
Cemetery
General and Special Improvement
General Improvement
Public Health
Band
Noxious Weeds
Firemen's Pension
Policemen's Pension
Bond and Interest
Flood Works and Dikes
Industrial Development
Sub -total - Ad Valorem and Intangible Taxes
Special Taxes
20
Exhibit "F"
Amount
Collected Received Uncollected
Adjusted By County By City By County
Tax Roll Treasurer Treasurer Treasurer
$ 29,296.70 $ 29,353.46 $ 29,353.46 $( 56.76)
620,633.25 607,109<30 607,109.30 13,523.95
$ 649,929.95 $ 636,462.76 $ 636,462.76 $13,467.19
80.13
78.43
78.43
1.70
5,299.30
5,183.64
5,183.64
115.66
85,857.31
83,986.64
83,986.64
1,870.67
45,396.69
44,407.80
44,407.80
988.89
14,370.10
14,056.50
14,056.50
313.60
10,694.77
10,462.36
10,462.36
232.41
2,142.17
2,095.79
2,095.79
46.38
3,862.30
3,777.75
3,777.75
84.55
7,446.82
7,284.57
7,284.57
162.25
474,955.74
464,606.96
464,606.96
10,348.78
16,159.68
15,807.91
15,807.91
351.77
26,710.22
26,127.62
26,127.62
582.60
$1,342,905.18 $1,314,338.73 $1,314,338.73 $28,566.45
Paving
$ 422,460.81
$ 395,804.52
$ 395,804.52
$26,656.29
Sewer
76,625.22
72,065.70
72,065.70
4,559.52
Water
41,945.72
32,386.61
32,386.61
9,559.11
Weeds
1,500.00
1,321.50
1,321.50
178.50
Sidewalks
9,089.84
8,743.63
8,743.63
346.21
Sub -total - Special Taxes
$ 551,621.59 $ 510,321.96 $ 510,321.96 $41,299.63
Total - All Taxes $1,894,526.77 $1,824,660.69 $1,824,660.69 $69,866.08
21
Exhibit "G"
CITY OF SALINA, KANSAS
STATEMENT OF TAXES RECEIVED FROM COUNTY TREASURER IN YEAR 1962 SHOWING
YEAR 1961 AND PRIOR YEARS' TAXES RECEIVED AND DISTRIBUTION
TO FUNDS
Ad Valorem and Intangible Taxes
General Operating
Ad Valorem
Intangible
Total General Operating
Memorial Hall
Cemetery
General and Special Improvement
General Improvement
Public Health
Band
Noxious Weeds
Firemen's Pension
Policemen's Pension
Bond and Interest
Flood Works and Dikes
Industrial Development
(a) Civil Defense - Voice Warning
Sub -total - Ad Valorem and
Intangible Taxes
Special Taxes
(b) Paving
(b) Sewer
(c) Water
(d) Weeds
(b) Sidewalks
Sub -total - Special Taxes
Total - All Taxes
_Distribution - Specials
(a) To General Fund
(b) To Bond and Interest Fund
(c) To Water Fund
(d) To General Improvement Fund
Delinquent 1961 Current
Tax Tax
$ 6,991.40
Totals
$ 607,109.30 $ 614,100.70
29,353.46 29,353.46
$ 6,991.40 $ 636,462.76 $ 643,454.16
31.77
78.43
110.20
55.22
5,183.64
5,238.86
740.01
83,986.64
84,726.65
527.71
44,407.80
44,935.51
220.90
14,056.50
14,277.40
126.75
10,462.36
10,589.11
16.81
2,095.79
2,112.60
48.89
3,777.75
3,826.64
108.05
7,284.57
7,392.62
5,816.50
464,606.96
470,423.46
120.12
15,807.91
15,928.03
-
26,127.62
26,127.62
131.28
-
131.28
$ 14,935.41 $1,314,338.73 $1,329,274.14
$ 6,618.36 $ 395,804.52 $ 402,422.88
2,056.56 72,065.70 74,122.26
2,528.60 32,386.61 34,915.21
45.00 1,321.50 1,366.50
53.79 8,743.63 8,797.42
$ 11,302.31 $ 510,321.96 $ 521,624.27
$ 26,237.72 $1,824,660.69 $1,850,898.41
22
Exhibit "H"
CITY OF SALINA, KANSAS
CLERK OF THE CITY COURT
STATEMENT OF CASH RECEIPTS DISBURSEMENTS AND BALANCE OF
CASH AND COMPARISON OF CASH BALANCES WITH CASE BALANCES
January 1 to December 31, 1962
Cash on Hand and in Bank - January 1, 1962
(Per Audit Report for year 1961)
$ 10,870.63
Deduct - Error in Certification of December 31, 1961
Bank Balance
50.00
Cash on Hand and in Bank - January 1, 1962 (As Corrected)
$ 10,820.63
Add - Cash Receipts - Year 1962 (Per Cash Receipts Issued)
City Court Fees
$28,907.12
Sheriff Fees
2,270.44
Judicial Council Fees
419.25
Fines
35,153.98
Cost Deposits
515.52
'Miscellaneous
24,311.85
Total Receipts
91,578.16
Total Accountability
$102,398.79
Deduct - Cash Disbursements - Year 1962 (Per Checks Issued)
City Court Fees to City Clerk
$30,435.88
Sheriff's Fees to Sheriff
2,906.48
Judicial Council Fees to County Treasurer
444.45
Fines to County Treasurer
37,223.48
Costs Returned
475.79
Miscellaneous
26,755.26
Total Disbursements
98,241.34
Cash on Hand and in Bank - Per Records - December 31, 1962
$ 4,157.45
Actual Cash on Hand and in Banks - December 31, 1962
Cash in Bank - Per Schedule
$ 4,250.31
Cash on Hand - Verified by Count on
December 31, 1962
99.61
4,349.92
Excess of Actual Cash on Hand and in Bank at
December 31, 1962 over Amount of Cash on Hand and
in Bank As Indicated By Records at December 31, 1962
$ 192.47
Actual Cash on Hand and in Banks - December 31, 1962
$ 4,349.92
Case Balances - December 31, 1962
4,066.42
Excess of Actual Cash on Hand and in Banks at December
31, 1962 over Case Balances at December 31 1962
$ 283.50
CITY OF SALINA, KANSAS
SUMMARY OF POLICE COURT RECORDS
January 1 to December 31, 1962
Year 1961
_Fines Imposed and Prior
Balance Uncollected - January 1, 1961 $ 2,122,00
Bonds Collected _
Year 1961 Fines Imposed in Year 1962 920.00
Year 1962 Fines Imposed
Year 1961 and Prior Fines Reinstated 411 on
Total Accountability
Accounted For By:
Cash Collected and Remitted to City Clerk
Fines Worked Out
Paroled and /or Dismissed
Total Accounted For
Balance Uncollected - December 31 1962
23
Exhibit "I"
Year
1962 Total
$ - $ 2,122.00
295.00 295.00
- 920,00
99,434,00 99,434,00
413.00
$ 3,455,00 $99,729.00 $103,184.00
$ 2,905.00 $94,517.50 $ 97,422,50
120.00 1,200.00 1,320.00
430.00 1,556.50 1,986,50
$ 3,455.00 $97,274,00 $100,729.00
- 2,455.00 $ 2,455.00
U
CITY OF SALINA, KANSAS
SUMMARY OF THE RECORDS OF THE CITY BUILDING INSPECTOR
January 1 to December 31, 1962
Receipts Issued By Building Inspector - Year 1962
Building Permits and Inspections
Gas Inspections
Plumbing Inspections
Electrical Inspections
Sign Permits
Fence Permits
Sandblasting Permits
Demolition Permits
Sewer Connection Fees
Due from Year 1960
Total Accountability
Deduct - Remitted to City Clerk
Balance Due from Year 1960
Year 1962 Collections
Balance Due City Clerk
$11,729.75
2,011.70
4,943.40
4,654.00
218.00
106.00
6.00
8.00
300.00
24
Exhibit "J"
$23,976.85
1.50
$23,978.35
$ 1.50
23,976.02 23,977.52
25
Exhibit "K"
CITY OF SALINA, KANSAS
COMPARISON OF DEPOSITORY SECURITY AND BALANCES ON DEPOSIT
December 31, 1962
Depositories
Farmers
Planters
National
First
National
State
Bank of
State
Names of Accounts
Bank
Bank
America
Bank
` Donald
Harrison,
City
Treasurer
$657,616.54
$371,590.49
$360,370,74
$100,000.00
W. T. Broom, Clerk
of the City Court
4,250.31
Totals
on Deposit
$661,866,85
$371,590.49
$360,370.74
$100,000.00
Deduct
- Portion Guaranteed by
F. D.
I. C.
10,000.00
10,000.00
101000.00
10,000.00
Balance
Securable By Collateral
$651,866.85
$361,590.49
$350,370.74
$ 90.000.00
Portion
Required to be Secured -
70%
$456,306.80
$253,113.34
$245.259.52
$ 63,000.00
Collateral Deposited by Banks
$498,175.47
$493,669.97
$490.000.00
$ 70.000.00
Name
Ralph Exline
Gaylord E. Spangler
Harry Banker
Donald L. Tucker
R. W. Bull
William J. Broom
C. F. Leiker
Leland M. Srack
Harold E. Peterson
D. L. Harrison
Ivy Thompson
H. N. Eller
Harold F. Harper
Robert A. Lange
Glenn M. Horner
CITY OF SALINA, KANSAS
FIDELITY BONDS IN FORCE
December 31, 1962
Title
City Commissioner
City Commissioner
City Commissioner
City Commissioner
City Commissioner
Clerk of City Court
Marshal of City Court
City Manager
City Clerk and Director
of Finance
City Treasurer
Cashier of Water
Department*
Police Judge
City Engineer
Building Inspector
Manager of Municipal
Airport
*Blanket Position Bond
Date Date of
Effective Expiration
4 -14 -59 Continuous
4 -11 -61 Continuous
4 -11 -61 Continuous
4 -11 -61 Continuous
4 -14 -59 Continuous
4 -10 -61 4 -10 -63
4- 4 -61 4- 4 -63
8 -26 -62 Continuous
1- 1 -53 Continuous
6- 1 -58 Continuous
26
Exhibit "L"
Amount
$10,000.00
10,000.00
10,000.00
10,000.00
10,000.00
2,000.00
2,000.00
5,000.00
5,000.00
50,000.00
6- 1 -61
Continuous
5,000.00
3- 9 -37
Continuous
1,000.00
1 -15 -46
Continuous
5,000.00
6- 1 -59
Continuous
1,000.00
1- 1 -58 Continuous 5,000.00
City Group
Buildings and Contents
CITY OF SALINA, KANSAS
INSURANCE IN FORCE
December 31, 1962
Type of Coverage
Fire and Lightning
and Extended Coverage
Waterworks and Sewage
Disposal Groups
See separate schedule included
in Report on Water and
Sewage Department
Municipal Airport
Administration Building Fire and Lightning
Aircraft Filling Station
and Contents
Weather Station Building
Airport Liability Policy
One and Two Story
Aircraft Hangar
Metal Covered, Steel Frame
Aircraft Hangar
Frame Dwelling
Ticket Office
Aircraft Hangars #3 and #4
Memorial Hall Group
Memorial Hall and Contents
27
Exhibit "M"
Amount of Co- Insurance
Coverage Percentage
$608,090.00 90
and Extended Coverage 80,000.00 80
Fire and Lightning
and Extended Coverage
Fire and Lightning
and Extended Coverage
Bodily Injury Each Person
Each Accident
Property Damage Each Accident
Fire and Lightning
3,000.00
10,000.00
100,000.00
500,000.00
250,000.00
.E
:O
and
Extended Coverage
12,000.00 80
Fire
and Lightning
and
Extended Coverage
10,000.00 80
Fire
and Lightning
and
Extended Coverage
6,500.00
Fire
and Lightning
and
Extended Coverage
500.00
Fire
and Lightning
and
Extended Coverage
10,000.00 80
Fire and Lightning
and Extended Coverage 231,000.00 90
Owners', Landlords' and
Tenants' Schedule Liability
Policy Bodily Injury Each Person 25,000.00
Each Accident 300,000.00
Miscellaneous
Vehicles
Messengers
Owners', Landlords' and
Tenants' Liability Policy -
Kenwood Park Grandstand
Cemetery Dwelling and
Garage
Money and Securities- (All
City Offices Including
Swimming Pool)
Steam Boilers
Depositors Forgery Bond
Police Camera Equipment
Animal Shelter
Refuse Building
City Court Safe
Type of Coverage
Bodily Injury Each Person
Each Accident
Property Damage Each Accident
Fire, Lightning and
Transportation, Theft,
Windstorm, Hail, Earthquake
or Explosion and Combined
Additional Coverage
Robbery Inside and
Outside Premises
28
Exhibit "M" (Cont'd.)
Amount of Co- Insurance
Coverage Percentage
$ 25,000.00
50,000.00
5,000.00
4,250.00
Bodily Injury Each Person 15,000.00
Each Accident 100,000.00
Property Damage Each Accident 5,000.00
Fire and Lightning
and Extended Coverage 7,000.00
Inside Premises
21,8000.00
Outside Premises
14,800.00
Explosion Per Accident
50,000.00
10,000.00
Scheduled Property Floater
205.00
Fire and Lightning,
Extended Coverage,
Vandalism and
Malicious Mischief
5,000.00 80
Fire and Lightning
and Extended Coverage
67,900.00 90
Safe Burglary
1,000.00
29
Exhibit "N"
CITY OF SALINA, KANSAS
ACCOUNTS RECEIVABLE
December 31, 1962
General Operating Fund
City Court Costs
$
1,820.53
Police Court Fines
2,455.00
City Building Inspector
Gas and Electric Franchise
.83
81,676.42
Refuse Department - Due From Water and Sewage Department
1,099.84
Sub -total - General Operating Fund
$
87,052.62
Cemetery Fund
Lot and Space Sales
$
100.00
Burial Permits
220.00
Sub -total - Cemetery Fund
$
320.00
Airport Fund
Transfer from General Operating Fund
$
10,000.00
Construction
Balance of Bond Proceeds Due on Off Street Parking
and Street Improvement Projects
$
12,060.33
Street Machinery
Transfer from Street Department Fund of General Operating Fund
$
7,000.00
Total Accounts Receivable
$116,432.95
30
Exhibit "0"
CITY OF SALINA, KANSAS
STATEMENT OF BONDED INDEBTEDNESS
December 31, 1962
Totals $11,141,058.06 $2,220,332,55 $868,110.74 $12,493,279087
Paid From:
Bond and Interest Fund $750,110.74
Water and Sewage Fund 103,000.00
Parking Meter Fund 15,000.00
$868,110.74
Final
Interest
Amount of
Amount
Amount
Amount
Amount
Date of
Maturity
Rate
Original
Outstanding
Issued
Paid
Outstanding
Series
Purpose of Issue
Issue
Date
Percentage
Issue
1-1 -62
Year 1962
Year 1962
12 -31 -62
154
Curb, Gutter, Paving
12-
1 -51
1962
2.5
$ 104,676.68
$ 10,000,00
$
$ 10,000,00
$ -
157
Curb, Gutter, Paving
12-
1 -52
1963
1.5 -1.75
107,625.97
20,000,00
10,000.00
10,000.00
158
Sewer and Pumping Station
7-
1 -53
1963
3.5
625,700:76
124,000,00
62,000,00
62,000.00
161
Paving
11-
1 -53
1964
1.625 -3
143,940.89
42,000.00
14,000.00
28,000.00
163
Curb, Gutter, Paving
11-
1 -54
1965
1.625
239,314,90
95,000,00
24,000.00
71,000.00
164
Public Parks
11-
1 -54
1965
1.625
275,000.00
110,000,00
27,000.00
83,000.00
166
Armory
8-
1 -55
1965
2 -2.75
80,000.00
32,000,00
8,000.00
24,000.00
169
Curb, Gutter, Paving
11-
1 -55
1966
2,75 -2.375
292,381.66
140,000.00
28,000.00
112,000,00
170
Curb, Gutter, Paving
11-
1 -55
1966
2.25
120,000.00
60,000,00
12,000.00
48,000,00
PA -2
Offst.reet Parking
12-
1 -55
1965
3
60,000.00
60,000,00
15,000.00
45,000.00
172
Curb, Gutter, Paving
11-
1 -56
1967
3
531,032.89
318,000.00
53,000,00
265,000.00
174
Airport Improvements
3-
1 -57
1967
3- 2.75 -20875
375,000.00
223,000,00
38,000.00
185,000.00
175
Sewage Disposal
7-
1 -57
1968
3- 3,25 -4
300,000.00
210,000.00
30,000.00
180,000.00
176
Curb, Gutter
11-
1 -57
1968
3 -3.5
466,407,30
325,000.00
47,000.00
278,000.00
177
Sewers and Pumping Station
11-
1 -57
1968
3-35
148,792,25
103,000,00
15,000.00
88,000.00
178
Flood Control
5-
1 -58
1978
2- 2.25 -2,5
2,75 -3
666,000.00
561,000.00
33,000.00
528,000,00
179
Curb, Gutter, Paving
11-
1 -58
1969
2,875-2.75
381,301.27
304,000°00
38,000.00
266,000.00
180
Pumping Station and Sewers
11-
1 -58
1969
2.875 -2.75
221,742°13
176,000.00
22,000,00
1549000.00
181
Sewers
12-
1 -58
1970
3,375 -4
105,502.41
90,000.00
10,000M
80,000.00
182
Curb, Gutter, Paving
12-
1 -59
1970
3,375 -4
910,563.15
819,000,00
911000.00
728,000.00
183
Paving
12-
1 -59
1980
3,375-4
402,737 72
380,000,00
20,000,00
360,000.00
184
Curb, Gutter, Paving
11-
1 -60
1971
2,75-35
452,725010
452,725 10
47,725.10
405,000,00
185
Curb, Gutter, Paving
11-
1 -60
1981
2,75 -3,5
551,385.64
551,385.64
38,385.64
513,000,00
186
Flood Control
5-
1 -61
1981
3 -3,5
1,132,000.00
1,132,000.00
72,000.00
1,060,000.00
Water and Sewage Issue of 1961
7-
1 -61
1986
3,25- 3,5 -3,6 -5
3,600,000.00
3,600,000,00
103,000,00
3,497,000.00
S187
Sanitary Services
11-
1 -61
1972
2.75 -3
276,297,60
276,297.60
-
276,297,60
P188
Curb, Gutter, Paving
11-
1 -61
1972
2,75 -3
320,706 83
320,706.83
-
320,706,83
P189
Street Improvements
11-
1 -61
1982
2.75 -3- 3.25 -3,5
605,942.89
605,942,89
-
605,942,89
OFP -190
Off Street Parking
11-
1 -62
1982
2.5-2.75-2.875-3
1,375,365.60
1,375,365,60
-
1,375,365.60
P191
Street Improvements
11-
1 -62
1982
2.5- 2,75 - 2,875 -3
456,283 76
456,283.76
-
456,283.76
P192
Street Improvement
11-
1 -62
1973
2,5 -2,75
388,683.19
388,683.19
-
388,683,19
Totals $11,141,058.06 $2,220,332,55 $868,110.74 $12,493,279087
Paid From:
Bond and Interest Fund $750,110.74
Water and Sewage Fund 103,000.00
Parking Meter Fund 15,000.00
$868,110.74
CITY OF SALINA, KANSAS
STATEMENT SHOWING BALANCES AND CHANGES IN TEMPORARY NOTE INDEBTEDNESS
January 1 to December 31, 1962
Note
Number
(1- 16) -PT -55
(1 -7) -BL -200
(1- 6)- PT -52A
(1- 11)- PT -53A
(1- 16)- PT -54A
(1- 33)- OSP -l00A
(52- 56) -OSP -100
(1- 17) -PT -56
(1- 5) -PT -57
(1- 17) -PT -58
(1- 15) -FL -300
(1- 2) -PT -59
(1- 16) -PT -60
(1- 3) -PT -61
(1- 3) -PT -62
(1- 16)- PT -55A
Balance
1 -1 -62
$ 408,480.46
68,889.00
155,562.28
278,881.02
396,729.30
1,307,000.00
40,000.00
207,718.19
75,429.15
133,396.45
183,169.97
Issued or
Renewed
1962
83,000.00
216,027.04
196,276.04
61,502.98
57,290.53
412,856.00
56,766.92
45,676.17
408,480.46
Paid or
Renewed
1962
$ 408,480.46
68,889.00
155,562.28
278,881.02
396,729.30
1,307,000.00
123,000.00
i
31
Exhibit "P
Balance
12-31-62
423,745.23
75,429.15
329,672.49
244,672.95
57,290.53
412,856.00
56,766.92
45,676.17
408,480.46
Totals $3,255,255.82 $1,537,876,14 $2,738,542.06 $2,054,589.90
Interest
Date of
Rate
Payable
Issue
Percentage
To
9- 5 -61
3.50
Bearer
10 -17 -61
3.50
Bearer
11 -15 -61
3.50
Bearer
11 -15 -61
3.50
Bearer
11 -15 -61
3.50
Bearer
11 -15 -61
3.50
Bearer
11 -15 -61
3.50
Bearer
11- 7 -61
3.50
Bearer
11 -28 -61
3.50
Bearer
11 -28 -61
3.50
Bearer
11 -28 -61
3.50
Bearer
5- 8 -62
3.50
Bearer
8- 7 -62
3.50
Bearer
9 -25 -62
3.50
Bearer
9 -25 -62
3.50
Bearer
10 -30 -62
3.50
Bearer
Balance
1 -1 -62
$ 408,480.46
68,889.00
155,562.28
278,881.02
396,729.30
1,307,000.00
40,000.00
207,718.19
75,429.15
133,396.45
183,169.97
Issued or
Renewed
1962
83,000.00
216,027.04
196,276.04
61,502.98
57,290.53
412,856.00
56,766.92
45,676.17
408,480.46
Paid or
Renewed
1962
$ 408,480.46
68,889.00
155,562.28
278,881.02
396,729.30
1,307,000.00
123,000.00
i
31
Exhibit "P
Balance
12-31-62
423,745.23
75,429.15
329,672.49
244,672.95
57,290.53
412,856.00
56,766.92
45,676.17
408,480.46
Totals $3,255,255.82 $1,537,876,14 $2,738,542.06 $2,054,589.90
32
Schedule "1"
CITY OF SALINA, KANSAS
GENERAL OPERATING FUND
STATEMENT OF RECEIPTS EXPENDITURES AND BALANCES OF CASH AND
COMPARISON WITH YEAR 1962 BUDGET
January. 1 to December 31, 1962
Amount
Over
or (Under)
Actual Budget Budget
Unencumbered Cash Balance - January 1, 1962 $ 47,058.86 $ 24,746.11 $ 22,312.75
Add - Receipts
Ad Valorem Tax (Exhibit "G ")
Intangible Tax (Exhibit "G ")
Sales Tax
Cigarette Tax
Liquor Enforcement Tax
Gasoline Tax
Franchises
Police Court Fines and Costs
Services and Sales
Highway Maintenance
Reimbursements
Licenses, Fees, and Permits
Rentals
Dog Impounding
Concessions
Engineering Fees
City Court
Swimming Pool Admissions
Fire Protection
Total Receipts
Total Accountability
(Schedule "l -A ")
Deduct - Expenditures (Schedule "l -B ")
Unencumbered Cash Balance - December 31, 1962
Add - Encumbrances - December 31, 1962
Cash Balance - December 31, 1962
$ 614,100.70
29,353.46
51,350.38
39,108.75
10,250.63
49,518.24
135,042.32
97,422.50
7,690.94
7,268.00
18,580.14
60,283.52
465.00
1,337.00
491.02
28,615.35
11,320.87
2,336.92
$ 610,596,51
30,050.00
51,350.38
30,000.00
10,000.00
60,000.00
125,000.00
50,000.00
2,150.00
7,000.00
2,000.00
37,775.00
550.00
500,00
300.00
75,000.00
10,000.00
10,000.00
1,500.00
$ 3,504,19
( 696.54)
9,108.75
250.63
(10,481.76)
10,042.32
47,422.50
5,540.94
268.00
16,580.14
22,508.52
( 85.00)
837.00
191.02
(75,000.00)
18,615.35
1,320.87
836.92
$1,164,535.74 $1,113,771.89 $ 50,763.85
$1,211,594.60 $1,138,518.00 $ 73,076.60
1,137,284.78 1,138,518.00 ( 1,233.22)
$ 74,309.82 $ - $ 74,309.82
86,128.58
$ 160,438.40
33
Schedule "l -A"
CITY OF SAL'INA, KANSAS
GENERAL OPERATING FIND
DETAIL OF RECEIPTS FROM LICENSES, FEES, AND PERMITS AND
COMPARISON WITH YEAR 1962 BUDGET
January 1 to December 31, 1962
Cereal :4alt Beverage Licenses
Ret-;il Liquor Licenses
Wholesale Liq -.or Li,- erzse,s
A :n s&ner,t DeviC.es
Public Dance L°�cense,s
M:asic Machine Licenses
Xir a.t,_.re. Pool Table and Shuffleboard
Pool Hall and Bowling Alley Licenses
Skating Rinks
Tneatre and Opera House
A-�:tion Sales and Auctioneer
Billboard Advertising
Concrete Construction
Electrician Licenses
Fireworks Dealer Licenses
Gas Fitters
Jink Dealers (Auto and Parts)
Pawnbrokers
Plc'mbers Licenses
Taxicab Licenses
Taxicab Driver Licenses
Street Advertising
Trailer Camps
Vendor, Peddler (Itinerant)
Building Department
Houuse .Moving Permits
Food and Milk Licenses
Dog Licenses
Ref,:se Haulers Licenses
Merchant Police Licenses
Ac tuaI
$ 5,025.00
9,000,00
3,750.00
2,050.00
246.00
952.50
937.50
19200000
100x00
375.00
200.00
175.00
300.00
678.00
1,375°00
160.00
461.00
900.00
940.00
375.00
490.00
201.00
1,66500
305.00
23,977,52
1,473.00
1,60700
1,075.00
165.00
125.00
Budget
$ 4,000.00
6,400.00
2,500.00
1,500.00
100.00
750.00
1,000.00
700.00
100.00
300.00
100.00
100.00
200.00
550.00
500.00
175.00
450.00
450.00
700.00
250.00
300.00
50.00
1,250.00
200.00
12,000,00
1,000.00
1,250.00
750.00
150.00
Amount
Ovz r
or (Under)
Bp dedget
Totals $60,283052 $37,775.00 $22508.52
34
Schedule "1 -B"
Totals $754,468.09 $793,798.00 $164,584.38 $181,675.00 $91,153.32 $99,260.00 $40,492.70 $17,835.00 $86,586.29 $45,950.00 $1,137,284.78 $1,138,518.00
CITY OF SALINA, KANSAS
GENERAL OPERATING FUND
DEPARTMENTAL ANALYSIS OF YEAR 1962 EXPENDITURES AND COMPARISON OF
EXPENDITURES
WITH YEAR
1962 BUDGET APPROPRIATIONS
January
1 to
December 31,
1962
Total
Personal
Services
Contractual
Services
Materials
and Supplies
Sundry
Capital
Outlay
Expenditures
Department
Schedule
Actual
Budget
Actual
Budget
Actual
Budget
Actual
Budget
Actual
Budget
Actual
Budget
Mayor and Commissioners 1 -a
$ 500,00
$ 500.00
$ 13,056.07 $
19,300.00
$ -
$ 50.00
$ 2,317.98
$ 1,500.00
$ -
$ - $
15,874.05 $
21,350.00
City Manager
1 -b
20,974.50
23,270.00
3,352.80
3,200.00
714.76
850.00
134.85
150.00
315.00
700.00
25,491.91
28,170.00
Clerk and Treasurer
1 -c
42,975.85
44,820.00
6,272.30
6,350.00
10,128.25
8,700.00
205.00
350,00
722.85
1,000.00
60,304.25
61,220.00
City Building
1 -d
6,379.06
7,000.00
12,135.32
8,950.00
4,188.55
2,000.00
-
-
-
-
22,702.93
17,950.00
City Attorney
1 -e
11,418.75
11,760,00
630.10
775.00
40.00
-
-
-
-
-
12,088.85
12,535.00
City Court
1 -f
21,497.18
19,850.00
7,164.08
4,450.00
1,307.58
775.00
-
-
188.20
200.00
30,157.04
25,275.00
Police Court
1 -g
3,060.00
3,190.00
269.01
380.00
-
-
-
-
-
-
3,329.01
3,570.00
Engineering
1 -h
54,781.00
49,800.00
5,732.44
6,715.00
3,921.21
2,325.00
40.00
25.00
945.00
750.00
65,419.65
59,615.00
Fire
1 -i
229,824.65
232,158.00
8,101.67
8,800.00
12,430.02
12,575.00
25.00
60.00
27,854.62
4,800.00
278,235.96
258,393.00
Inspection
1 -j
15,446.16
15,850.00
3,175.22
4,055.00
117.61
275.00
97.82
25.00
-
300.00
18,836.81
20,505.00
Park
1 -k
37,528.37
44,200.00
6,532.33
8,910.00
3,000.71
8,635.00
15.00
25,00
7,461,04
9,000.00
54,537.45
70,770.00
Police
1 -1
206,518.00
227,700.00
21,648.46
23,840.00
21,899.80
26,075.00
379.00
200.00
10,710.13
9,000.00
261,155.39
286,815.00
Street
1 -m
65,395.54
69,750.00
11,900.93
11,425.00
22,745.72
22,700.00
7,000.00
-
2,743.12
6,200.00
109,785.31
110,075.00
Waste Disposal
1 -n
10,400.90
12,500.00
2,470.72
7,150.00
4,594.50
2,425.00
-
-
8,244.00
6,000.00
25,710.12
28,075.00
Street Lighting
1 -0
-
-
54,746.30
60,000.00
-
-
-
-
-
-
54,746.30
60,000.00
Traffic and Parking
1 -p
17,608.79
20,450.00
4,517.18
5,400.00
4,919.39
10,900.00
-
-
23,763.39
7,500.00
50,808.75
44,250.00
Swimming Pools
1 -q
10,159.34
11,000.00
2,879.45
1,975.00
1,145.22
975.00
278.05
500.00
68.94
500.00
14,531.00
14,950.00
Airport
1 -r
-
-
-
-
-
-
30,000.00
15,000.00
3,570.00
-
33,570.00
15,000.00
Totals $754,468.09 $793,798.00 $164,584.38 $181,675.00 $91,153.32 $99,260.00 $40,492.70 $17,835.00 $86,586.29 $45,950.00 $1,137,284.78 $1,138,518.00
CITY OF SALINA, KANSAS
GENERAL OPERATING FUND
DETAIL OF EXPENDITURES - MAYOR AND COMMISSIONERS
January 1 to December 31, 1962
Personal Services
Salaries
Contractual Services
Traveling Expenses
Contributions
Legal Advertising
Surety Bonds
Miscellaneous
Ordinance Revision
Total Contractual Services
Materials and Supplies
Books and Periodicals
Sundry Expenditures
Organization Dues
Total Expenditures
Actual
$ 500.00
$ 1,611.43
7,120.00
3,398.14
33.50
893.00
$13,056.07
$ 2,317.98
$15,874.05
Budget
$ 500.00
$ 2,500.00
6,150.00
2,500.00
150.00
3,000.00
5,000.00
$19,300.00
$ 50.00
$ 1,500.00
$21,350.00
35 I Schedule "l -a"
Amount
Over
or (Under)
Budget
$( 888.57)
970.00
898.14
( 150.00)
(2,966.50)
(4,107.00)
$(6,243.93)
$( 50.00)
$ 817.98
$(5,475.95)
CITY OF SALINA, KANSAS
GENERAL OPERATING FUND
DETAIL OF EXPENDITURES - CITY MANAGER
January 1 to December 31, 1962
Personal Services
Salaries - Officials and Department
Heads
Salaries - Regular Employees
Salaries - Part Time Employees
Other Professional Services
Total Personal Services
Contractual Services
Auto Use Allowance
Telephone and Telegraph
Traveling Expenses
Postage
Printing Office Forms
Surety Bonds
Social Security
Employees Retirement
Office Equipment Repairs
Total Contractual Services
Materials and Supplies
Office Supplies
Books and Periodicals
Other Operating Supplies
Total Materials and Supplies
Sundry
Organization Dues
Capital Outlay
Furniture and Fixtures
Office Mechanical Equipment
Total Capital Outlay
Total Expenditures
Actual Budget
$12,540.00 $13,550.00
7,845.00 8,250.00
- 500.00
589.50 970.00
$20,974.50 $23,270.00
$ 600.00
$ 300.00
1,107.90
900.00
95.41
500.00
35.32
25.00
24.35
100.00
20.00
25.00
365.77
300.00
1,059.05
750.00
45.00
300.00
$ 3,352.80 $ 3,200.00
$ 294.36
$ 250.00
161.59
200.00
258.81
400.00
$ 714.76
$ 850.00
$ 134.85
$ 315.00
$ 315.00
$25,491.91
$ 150.00
$ 350.00
350.00
$ 700.00
$28,170.00
36 I Schedule "l -b"
Amount
Over
or (Under)
Budget
$(1,010.00)
( 405.00)
( 500.00)
( 380.50)
$(2,295.50 -)
$ 300.00
207.90
( 404.59)
10.32
( 75.65)
( 5.00)
65.77
309.05
( 255.00)
$ 152.80
$ 44.36
( 38.41)
( 141.19)
$( 135.24)
$( 15.15)
$( 35.00)
( 350.00)
$( 385.00)
$(2,678.09)
37 I Schedule "1 -c"
CITY OF
SALINA, KANSAS
3,162.55
$
GENERAL
OPERATING FUND
Books and Periodicals
DETAIL OF EXPENDITURES -
CITY CLERK AND CITY
TREASURER
163.92
January 1 to
December 31, 1962
6,055.97
4,500.00
1,555.97
Other Operating Supplies
Amount
345.81
300.00
Over
Total Materials and Supplies
$10,128.25
$
or (Under)
$ 1,428.25
Actual
Budget
Budget
Personal Services
Organization Dues
Salaries - Officials and
60.00
$
250.00
Department Heads
$ 7,500.00
$ 7,200.00
$ 300.00
Salaries - Regular Employees
18,945.00
19,020.00
( 75.00)
Salaries - Part Time Employees
-
500.00
( 500.00)
Accounting and Auditing Services
6,000.00
7,000.00
(1,000.00)
Judges and Clerks - County and
Furniture and Fixtures
State Elections
10,236.15
8,900.00
1,336.15
Other Professional Services
294.70
2,200.00
(1,905.30)
Total Personal Services
$42,975.85
$44,820.00
$(1,844.15)
Contractual Services
722.85
$
1,000.00
Freight and Express
$ -
$ 100.00
$( 100.00)
Telephone and Telegraph
860.98
750.00
110.98
Traveling Expenses
26.84
150.00
( 123.16)
Postage
713.04
700.00
13.04
Printing Office Forms
1,328.65
1,250.00
78.65
Printing Election Supplies
-
350.00
( 350.00)
Legal Advertising
109.38
100.00
9.38
Insurance - Surety Bonds
361.84
350.00
11.84
Social Security
660.43
750.00
( 89.57)
Employees Retirement
1,477.01
1,250.00
227.01
Office Equipment Repairs
582.48
500.00
82.48
Other Contractual Services
151.65
100.00
51.65
Total Contractual Services
$ 6,272.30
$ 6,350.00
$( 77.70)
Materials and Supplies
Office Supplies
$
3,162.55
$
3,500.00
$( 337.45)
Books and Periodicals
563.92
400.00
163.92
Election Supplies
6,055.97
4,500.00
1,555.97
Other Operating Supplies
345.81
300.00
45.81
Total Materials and Supplies
$10,128.25
$
8,700.00
$ 1,428.25
Sundry
Organization Dues
$
60.00
$
250.00
$( 190.00)
Refunds
145.00
100.00
45.00
Total Sundry
$
205.00
$
350.00
$( 145.00)
Capital Outlay
Furniture and Fixtures
$
196.80
$
250.00
$( 53.20)
Office Mechanical Equipment
526.05
750.00
( 223.95)
Total Capital Outlay
$
722.85
$
1,000.00
$( 277.15)
' Total Expenditures
$60,304.25
$61,220.00
$( 915.75)
38
Schedule "1 -d"
CITY OF SALINA, KANSAS
GENERAL OPERATING FUND
DETAIL OF EXPENDITURES - CITY BUILDING
January 1 to December 31, 1962
Amount
Over
or (Under)
Actual
Budget
Budget
Personal Services
Salaries - Regular Employees
$
5,942.25
$
6,000.00
$( 57.75)
Salaries - Part Time Employees
-
500.00
( 500.00)
Other Professional Services
436.81
500.00
( 63.19)
Total Personal Services
$
6,379.06
$
7,000.00
$( 620.94)
Contractual Services
Telephone and Telegraph
$
9.00
$
-
$ 9.00
Fire Insurance
3,315.25
1,750.00
1,565.25
Social Security
184.96
150.00
34.96
Employees Retirement
286.49
400.00
( 113.51)
Gas
1,754.39
1,700.00
54.39
Electricity
784.40
700.00
84.40
Water
626.04
350.00
276.04
Building Repairs
3,743.83
3,300.00
443.83
Furniture and Office Equipment Repairs
868.67
500.00
368.67
Laundry and Towel Service
34.89
100.00
( 65.11)
Total Contractual Services
$11,607.92
$
8,950.00
$ 2,657.92
Materials and Supplies
Tools
$
106.93
$
100.00
$ 6.93
Janitor and Toilet Supplies
2,671.96
1,250.00
1,421.96
Electrical Supplies
188.30
300.00
( 111.70)
Lumber
978.65
100.00
878.65
Paint
242.71
250.00
( 7.29)
Total Materials and Supplies
$
4,188.55
$
2,000.00
$ 2,188.55
Capital Outlay
Furniture and Fixtures
$
527.40
$
-
$ 527.40
Total Expenditures
$22,702..93
$17,950.00
$ 4,752.93
CITY OF SALINA, KANSAS
GENERAL OPERATING FUND
DETAIL OF EXPENDITURES - CITY ATTORNEY
January 1 to December 31, 1962
Personal Services
Salaries - Officials and
Department Heads
Salaries - Regular Employees
Legal Services
Other Professional Services
Total Personal Services
Contractual Services
Social Security
Employees Retirement
Total Contractual Services
Materials and Supplies
Books and Periodicals
Total Expenditures
39
Schedule "1 -e"
Amount
Over
or (Under)
Actual Budget Budget
$ 5,400.00 $ 5,100.00 $ 300.00
4,200.00 3,960.00 240.00
1,445.00 1,200.00 245.00
373.75 1,500.00 (1,126.25)
$11,418.75 $11,760.00 $( 341.25)
$ 285.02 $ 275.00 $ 10.02
345.08 500.00 ( 154.92)
630.10 $ 775.00 $( 144.90)
$ 40.00 $ - $ 40.00
$12.088.85 $12,535.00 $( 446.15)
40
Schedule "1 -f"
CITY
OF SALINA, KANSAS
GENERAL OPERATING FUND
DETAIL OF
EXPENDITURES - CITY COURT
January
1 to December 31,
1962
Amount
Over
or (Under)
Actual
Budget
Budget
Personal Services
Salaries - Officials and
Department Heads
$15,540.00
$15,000.00
$ 540.00
Salaries - Regular Employees
5,957.18
3,600.00
2,357.18
Salaries - Part Time Employees
-
500.00
( 500.00)
Other Professional Services
-
750.00
( 750.00)
Total Personal Services
$21,497.18
$19,850.00
$ 1,647.18
Contractual Services
Auto Use Allowance
$ 3,947.71
$ 2,000.00
$ 1,947.71
Telephone and Telegraph
1,100.74
350.00
750.74
Postage
83.65
25.00
58.65
Printing Office Forms
876.17
500.00
376.17
Surety Bonds
-
75.00
( 75.00)
Social Security
605.28
500.00
105.28
Employees Retirement
550.53
1,000.00
( 449.47)
Total Contractual Services
$ 7,164.08
$ 4,450.00
$ 2,714.08
Materials and Supplies
Office Supplies
$ 1,238.08
$ 700.00
$ 538.08
Books and Periodicals
69.50
75.00
( 5.50)
Total Materials and Supplies
$ 1,307.58
$ 775.00
$ 532.58
Capital Outlay
Furniture and Fixtures
$ 188.20
$ 200.00
$( 11.80)
Total Expenditures
,$30,157.04
$25,275.00
$ 4,882.04
CITY OF SALINA, KANSAS
GENERAL OPERATING FUND
DETAIL OF EXPENDITURES - POLICE COURT
January 1 to December 31, 1962
Actual
Personal Services
Salaries - Officials and
Department Heads $ 3,060.00
Other Professional Services -
Total Personal Services $ 3,060.00
Contractual Services
Traveling Expenses $ -
Surety Bonds 10.00
Social Security 95.29
Employees Retirement 163.72
Total Contractual Services $ 269.01
Total Expenditures $ 3,329.01
Budget
"41 'Schedule Ill
Amount
Over
or (Under)
Budget
$ 2,940.00 $ 120.00
250.00 ( 250.00)
$ 3,190.00 $( 130.00)
$ 75.00
5.00
100.00
$ 380.00
$ 3,570.00
$( 75.00)
5.00
( 4.71)
( 36.28)
$( 110.99)
$( 240.99)
CITY OF SALINA, KANSAS
GENERAL OPERATING FUND
DETAIL OF EXPENDITURES - ENGINEERING
January 1 to December 31, 1962
Personal Services
Salaries - Officials and
Department Heads
Salaries - Regular Employees
Salaries - Part Time Employees
Other Professional Services
Total Personal Services
Contractual Services
Auto Use Allowance
Telephone and Telegraph
Traveling Expense
Postage
Blueprints
Printing Office Forms
Legal Printing
Insurance - Motor Vehicles
Surety Bonds
Social Security
Employees Retirement
Repairs - Furniture and Office Equip.
Repairs - Machinery and Equipment
Repairs - Motor Vehicles
Repairs - Motor Vehicle Tires and Tubes
Repairs - Motor Vehicle Washing and
Lubrication
Total Contractual Services
Materials and Supplies
Office Supplies
Books and Periodicals
Drafting and Engineering Supplies
Motor Vehicle Fuel and Lubricants
Motor Vehicle License Tags
Lumber and Lumber Products
Machinery and Equipment Parts
Motor Vehicle Parts
Motor Vehicle Tires and Tubes
Total Materials and Supplies
Sundry Expenditures
Organization Dues
Capital Outlay
Furniture and Office Equipment
Trucks
Total Capital Outlay
Total Expenditures
Actual
$ 7,500.00
46,786.15
221.80
$54,781.00
322.26
351.11
17.85
467.73
172.37
17.50
1,496.27
2,036.74
202.25
62.25
498.49
20.35
67.27
$ 5,732.44
$ 172.94
1.51.00
1,747.27
789.43
60.00
605.12
86.38
122.66
$ 3,921.21
$ 40.00
$ 50.00
$ 945.00
$65,419.65
Budget
$ 7,200.00
40,100.00
500.00
2.000.00
$49,800.00
$ 200.00
350.00
250.00
25.00
800.00
100.00
50.00
225.00
15.00
1,250.00
2,750.00
150.00
100.00
350.00
100.00
$ 6,715.00
$ 250.00
100.00
750.00
500.00
50.00
300.00
75.00
100.00
200.00
$ 2,325.00
$ 25.00
$ 750.00
$ 750.00
$59,615.00
42 'Schedule "1 -h"
Amount
Over
or (Under)
Budget
$ 300.00
6,686.15
( 278.20)
(1,726.95)
$ 4,981.00
$( 200.00)
( 27.74)
101.11
( 7.15)
( 332.27)
( 100.00)
( 50.00)
( 52.63)
2.50
246.27
( 713.26)
52.25
( 37.75)
148.49
( 79.65)
67.27
$( 982.56)
$( 77.06)
51.00
997.27
289.43
10.00
305.12
11.38
22.66
( 13.59)
$ 1,596.21
$ 15.00
$( 700.00)
$ 195.00
$ 5,804.65
43
Schedule "1 -i"
CITY OF
SALINA, KANSAS
GENERAL
OPERATING FUND
DETAIL OF EXPENDITURES - FIRE DEPARTMENT
January 1 to December 31, 1962
Amount
Over
or (Under)
Actual
Budget
Budget
Personal Services
Salaries - Officials and
Department Heads
$ 7,500.00
$ 7,200.00
$ 300.00
Salaries - Regular Employees
222,249.65
220,958.00
1,291.65
Medical Services
75.00
-
75.00
Other Professional Services
-
4,000.00
(4,000.00)
Total Personal Services
$229,824.65
$232,158.00
$(2,333.35)
Contractual Services
Auto Use Allowance
$ 600.00
$ 600.00
$ -
- Telephone and Telegraph
1,581.66
1,400.00
181.66
Traveling Expenses
385.11
350.00
35.11
Postage
38.91
50.00
( 11.09)
Printing Office Forms
-
35.00
( 35.00)
Motor Vehicle Insurance
488.33
700.00
( 211.67)
Social Security
335.70
240.00
95.70
Employees Retirement
244.53
-
244.53
Gas
1,335.72
1,450.00
( 114.28)
Electricity
1,020.00
800.00
220.00
Water
460.28
400.00
60.28
Building Repairs
25.00
800.00
( 775.00)
Furniture and Office Equipment Repairs 92.73
125.00
( 32.27)
Machinery and Equipment Repairs
347.75
400.00
( 52.25)
Motor Vehicle Repairs
44.96
250.00
( 205.04)
Motor Vehicle Tire and Tube Repairs
11.25
50.00
( 38.75)
Fire Hydrant Rental
651.00
900.00
( 249.00)
Laundry and Towel Service
438.74
250.00
188.74
Total Contractual Services
$ 8,101.67
$ 8,800.00
$( 698.33)
44 I Schedule "1 -i" (Cont'd.)
Amount
Over
or (Under)
Actual
Budget
Budget
Materials and Supplies
Tools
$ 103.52
$ 300.00
$( 196.48)
Office Forms and Supplies
323.47
350.00
( 26.53)
Books and Periodicals
130.13
100.00
30.13
Chemicals, Drugs, etc.
306.62
400.00
( 93.38)
Janitor and Toilet Supplies
1,408.86
500.00
908.86
Motor Vehicle Fuel, Lubricants, etc.
631.32
700.00
( 68.68)
Seeds, Plants, Trees, and Lawn Supplies
16.52
200.00
( 183.48)
Wearing Apparel
5,158.25
5,800.00
( 641.75)
Electrical and Lighting Parts
346.07
350.00
( 3.93)
Other Operating Supplies
268.12
500.00
( 231.88)
Lumber and Lumber Products
526.52
-
526.52
Machinery and Equipment Parts
305.97
475.00
( 169.03)
Motor Vehicle Parts
400.75
700.00
( 299.25)
Motor Vehicle Tires and Tubes
775.64
450.00
325.64
Paint and Painting Materials
1,115.68
500.00
615.68
Photographic Supplies
163.75
200.00
( 36.25)
Radio Parts
-
50.00
( 50.00)
Welding Supplies
273.23
400.00
( 126.77)
Other Repair and Maintenance
Materials and Parts
175.60
600.00
( 424.40)
Total Materials and Supplies
$ 12,430.02
$ 12,575.00
$( 144.98)
Sundry Expenditures
Organization Dues
$ 25.00
$ 60.00
$( 35.00)
Capital Outlay
Automobiles and Motorcycles
$ 5,870.29
$ -
$ 5,870.29
Fire Fighting Equipment
19,967.65
3,000.00
16,967.65
Furniture and Fixtures
1,345.68
800.00
545.68
Radio Equipment
671.00
1,000.00
( 329.00)
Total Capital Outlay
$ 27,854.62
$ 4,800.00
$23,054.62
Total Expenditures
$278,235.96
$258.393.00
$19.842.96
45
Schedule "l -j"
CITY OF SALINA, KANSAS
GENERAL OPERATING FUND
DETAIL OF EXPENDITURES - INSPECTION
January 1 to December 31, 1962
Amount
Over
or (Under)
Actual
Budget
Budget
Personal Services
Salaries - Regular Employees
$15,166.10
$15,100.00
$ 66.10
Other Professional Services
280.06
750.00
( 469.94)
Total Personal Services
$15,446.16
$15,850.00
$( 403.84)
Contractual Services
Auto Use Allowance
$ 1,242.50
$ 1,300.00
$( 57.50)
Telephone and Telegraph
450.73
550.00
( 99.27)
Traveling Expenses
102.28
150.00
( 47.72)
Postage
39.02
100.00
( 60.98)
Printing Office Forms
340.40
400.00
( 59.60)
Surety Bonds
10.00
5.00
5.00
Social Security
426.65
450.00
( 23.35)
Employees Retirement
549.44
850.00
( 300.56)
Furniture and Office Equipment Repairs
14.20
250.00
( 235.80)
Total Contractual Services
$ 3,175.22
$ 4,055.00
$( 879.78)
Materials and Supplies
Office Supplies
$ 65.11
$ 100.00
$( 34.89)
Books and Periodicals
52.50
75.00
( 22.50)
Electrical and Lighting Parts
-
100.00
( 100.00)
Total Materials and Supplies
$ 117.61
$ 275.00
$( 157.39)
Sundry Expenditures
Organization Dues
$ 97.82
$ 25.00
$ 72.82
Capital Outlay
Furniture, Fixtures and Office Equip.
$ -
$ 300.00
$( 300.00)
Total Expenditures
$18,836.81
$20,505.00
$(1,668.19)
CITY OF SALINA, KANSAS
GENERAL OPERATING FUND
DETAIL OF EXPENDITURES - PARK DEPARTMENT
January 1 to December 31, 1962
Personal Services
Salaries - Officials and
Department Heads
Salaries - Regular Employees
Salaries - Other Departments
Salaries - Part Time Employees
Other Professional Services
Total Personal Services
Actual
$ 7,500.00
18,907.50
11,077.20
43.67
$37,528.37
Budget
$ 7,200.00
19,000.00
500.00
16,500.00
1,000.00
$44,200.00
46
Schedule "1 -k"
Amount
Over
or (Under)
Budget
$ 300.00
( 92.50)
( 500.00)
(5,422.80)
( 956.33)
$(6,671.63)
Contractual Services
Auto Use Allowance
$ -
$ 60.00
$( 60.00)
Telephone and Telegraph
314.56
325.00
( 10.44)
Traveling Expenses
-
100.00
( 100.00)
Printing Office Forms
-
25.00
( 25.00)
Building Insurance
213.55
200.00
13.55
Motor Vehicle Insurance
151.60
200.00
( 48.40)
Social Security
1,085.11
1,100.00
( 14.89)
Employees Retirement
1,444.91
1,500.00
( 55.09)
Gas
540.59
200.00
340.59
Electricity
777.31
500.00
277.31
Building Repairs
1,360.80
4,000.00
(2,639.20)
Machinery and Equipment Repairs
516.37
500.00
16.37
Motor Vehicle Repairs
106.43
150.00
( 43.57)
Motor Vehicle Tire and Tube Repairs
21.10
50.00
( 28.90)
Total Contractual Services
$ 6,532.33
$ 8,910.00
$(2,377.67)
47
Schedule "1 -k" (Cont'd.)
Amount
Over
or (Under)
Actual
Budget
Budget
Materials and Supplies
Tools
$ 4.72
$ 1,000.00
$( 995.28)
Books and Periodicals
7.00
25.00
( 18.00)
Chemicals, Drugs, etc.
14.75
100.00
( 85.25)
Janitor and Toilet Supplies
58.00
200.00
( 142.00)
Motor Vehicle Fuel, Lubricants, etc.
687.68
800.00
( 112.32)
Motor Vehicle License Tags
71.25
60.00
11.25
Recreational Supplies
50.71
150.00
( 99.29)
Blue Jay Park
378.24
2,000.00
( 1,621.76)
Seeds, Plants, Trees and Lawn Supplies
368.05
500.00
( 131.95)
Electrical and Lighting Parts
113.03
200.00
( '86.97)
Lumber and Lumber Products
195.48
600.00
( 404.52)
Machinery and Equipment Parts
653.76
700.00
( 46.24)
Motor Vehicle Parts
56.55
150.00
( 93.45)
Motor Vehicle Tires and Tubes
11.75
150.00
( 138.25)
Paint and Painting Materials
161.18
1,000.00
( 838.82)
Cement and Cement Products
25.39
400.00
( 374.61)
Sand, Gravel, and Chat
36.57
100.00
( 63.43)
Other Operating Supplies
106.60
500.00
( 393.40)
Total Materials and Supplies
$ 3,000.71
$ 8,635.00
$( 5,634.29)
Sundry Expenditures
Organization Dues
$ 15.00
$ 25.00
$( 10.00)
Capital Outlay
Mowers
$ 50.00
$ 1,000.00
$( 950.00)
Recreational Equipment
723.19
1,000.00
( 276.81)
Trucks
1,545.80
2,000.00
( 454.20)
Landscape Improvement
274.81
1,000.00
( 725.19)
Buildings
3,648.08
2,000.00
1,648.08
Furniture and Fixtures
1,219.16
1,000.00
219.16
Asphalt for Playground
1,000.00
( 1;000.00)
Total Capital Outlay
$ 7,461.04
$ 9,000.00
$( 1,538.96)
Total Expenditures
$54,537.45
$70,770.00
$(16.232.55)
48
Schedule "1 -1"
CITY OF SALINA, KANSAS
GENERAL OPERATING FUND
DETAIL OF EXPENDITURES - POLICE DEPARTMENT
January 1 to December 31, 1962
Amount
Over
or (Under)
Actual
Budget
Budget
Personal Services
Salaries - Officials and
Department Heads
$ 7,500.00
$ 7,200.00
$ 300.00
Salaries - Regular Employees
175,264.95
188,500.00
(13,235.05)
Salaries - Part Time Employees
21,503.35
26,000.00
( 4,496.65)
Medical Services
1,054.90
1,000.00
54.90
Other Professional Services
1,194.80
5,000.00
( 3,805.20)
Total Personal Services
$206,518.00
$227,700.00
$(21,182.00)
Contractual Services
Auto Use Allowance
$ 1,163.03
$. 1,250.00
$( 86.97)
Telephone and Telegraph
3,058.88
3,000.00
58.88
Traveling Expenses
704.58
600.00
104.58
Postage
195.98
850.00
( 654.02)
Feeding Prisoners
3,526.80
3,000.00
526.80
Blueprints and Photography
-
100.00
( 100.00)
Printing Office Forms
3,074.99
950.00
2,124.99
Legal Advertising
-
75.00
( 75.00)
Building Insurance
47.30
50.00
( 2.70)
Motor Vehicle Insurance
485.28
700.00
( 214.72)
Surety Bonds
-
15.00
( 15.00)
Social Security
1,337.99
1,200.00
137.99
Employees Retirement
359.04
-
359.04
Gas
-
100.00
( 100.00)
Electricity
859.75
800.00
59.75
Building Repairs
132.61
1,000.00
( 867.39)
Furniture and Office Equipment Repairs
478.45
200.00
278.45
Machinery and Equipment Repairs
542.11
500.00
42.11
Motor Vehicle Repairs
5,626.27
9,000.00
( 3,373.73)
Motor Vehicle Tire and Tube Repairs
35.20
300.00
( 264.80)
Motor Vehicle Washing and Lubrication
4.00
100.00
( 96.00)
Laundry and Towel Service
16.20
50.00
( 33.80)
Total Contractual Services
$ 21,648.46
$ 23,840.00
$( 2,191.54)
49
Schedule "l -1" (Cont'd.)
Capital Outla
Automobiles and Motorcycles
$ 9,761.08
$ 8,000.00
$ 1,761.08
Amount
949.0.5
1,000.00
( 50.95)
Total Capital Outlay
Over
$ 9,000.00
$ 1,710.13
Total Expenditures
$261,155.39
or (Under)
$(25,659.61)
Actual
Budget
Budget
Materials and Supplies
Tools
$ 19.25
$
100.00
$( 80.75)
Office Supplies
3,225.25
2,900.00
325.25
Books and Periodicals
188.34
350.00
( 161.66)
Chemicals, Drugs, etc.
39.96
50.00
( 10.04)
Animal Food
150.36
300.00
( 149.64)
Janitor and Toilet Supplies
465.24
400.00
65.24
Motor Vehicle Gas and Oil
8,845.34
13,000.00
( 4,154.66)
Motor Vehicle License Tags
116.35
150.00
( 33.65)
Wearing Apparel
4,895.52
5,000.00
( 104.48)
Electrical and Lighting Parts
507.01
300.00
207.01
Machinery and Equipment Parts
25.40
100.00
( 74.60)
Motor Vehicle Parts
94.13
200.00
( 105.87)
Motor Vehicle Tires and Tubes
1,251.34
1,500.00
( 248.66)
Paint and Painting Materials
305.09
200.00
105.09
Photographic Materials and Supplies
1,279.89
800.00
479.89
Radio Parts
3.86
25.00
( 21.14)
Lumber and Lumber Products
118.34
300.00
( 181.66)
Other Operating Supplies
369.13
400.00
( 30.87)
Total Materials and Supplies
$ 21,899.80
$
26,075.00
$( 4,175.20)
Sundry Expenditures
Organization Dues
$ 154.00
$
200.00
$( 46.00)
Refunds
225.00
-
225.00
Total Sundry Expenditures
$ 379.00
$ 200.00
$ 179.00
Capital Outla
Automobiles and Motorcycles
$ 9,761.08
$ 8,000.00
$ 1,761.08
Furniture and Fixtures
949.0.5
1,000.00
( 50.95)
Total Capital Outlay
$ 10,710.13
$ 9,000.00
$ 1,710.13
Total Expenditures
$261,155.39
$286,815,00
$(25,659.61)
50
Schedule "1 -m"
CITY OF SALINA, KANSAS
GENERAL OPERATING FUND
DETAIL OF EXPENDITURES - STREET DEPARTMENT
January 1 to December 31, 1962
Amount
Over
or (Under)
Actual
Budget
Budget
Personal Services
Salaries - Regular Employees
$64,766.54
$69,000.00
$(4,233.46)
Medical Service
629.00
750.00
( 121.00)
Total Personal Services
$65,395.54
$69,750.00
$(4,354.46)
Contractual Services
Telephone and Telegraph
$ 254.14
$ 200.00
$ 54.14
Printing Office Forms
-
100.00
( 100.00)
Motor Vehicle Insurance
740.37
900.00
( 159.63)
Social Security
2,002.77
2,000.00
2.77
Employees Retirement
4,777.22
3,000.00
1,777.22
Gas
435.71
500.00
( 64.29)
Electricity
87.55
75.00
12.55
Water
354.28
250.00
104.28
Building Repairs
-
100.00
( 100.00)
Furniture and Office Equipment Repairs
27.16
50.00
( 22.84)
Machinery and Equipment Repairs
1,444.46
1,000.00
444.46
Motor Vehicle Repairs
308.46
300.00
8.46
Motor Vehicle Tire and Tube Repairs
301.80
200.00
101.80
Sewer Repairs
20.00
-
20.00
Street, Sidewalk and Bridge Repairs
70.00
200.00
( 130.00)
Machinery Rental
1,006.24
2,000.00
( 993.76)
Motor Vehicle Rental
-
500.00
( 500.00)
Laundry and Towel Service
70.77
50.00
20.77
Total Contractual Services
$11,900.93
$11,425.00
$ 475.93
51
Schedule "1 -m" (Cont'd.)
Sundry Expenditures
Transfer to Street Machinery Fund
$ 7,000.00
$ -
Amount
Capital Outlay
Over
Office Equipment
$ 28.63
$ -
or (Under)
Garage Equipment
Actual
Budget
Budget
Materials and Supplies
2,410.45
2,000.00
410.45
Tools
$ 206.70
$ 100.00
$ 106.70
Office Supplies
47.18
50,00
( 2.82)
Chemicals, Drugs, etc.
290.63
-
290.63
Janitor and Toilet Supplies
74.32
200.00
( 125.68)
Motor Vehicle Gas and Oil
7,034.96
7,000.00
34.96
Motor Vehicle License Tags
409.50
360.00
49.50
Asphalt and Road Oil
1,061.03
2,000.00
( 938.97)
Cement and Cement Products
2,446.54
500.00
1,946.54
Electrical and Lighting Parts
50.08
50.00
.08
Hardware
43.25
100.00
( 56.75)
Lumber
149.01
200.00
( 50.99)
Machinery and Equipment Parts
6,483.13
2,000.00
4,483.13
Metal and Metal Products
20.66
300.00
( 279.34)
Motor Vehicle Parts
1,059.58
1,500.00
( 440.42)
Motor Vehicle Tires and Tubes
288.52
1,250,00
( 961.48)
Paint and Painting Materials
34.40
150.00
( 115.60)
Sand, Gravel, Rock, Salt, and Chat
863.65
3,500.00
(2,636.35)
Sewer Pipe and Tile
-
50.00
( 50.00)
Sweeper Parts
1,854.25
2,500.00
( 645.75)
Welding Materials
221.77
150.00
71.77
Other Operating Supplies
106.56
740.00
( 633.44)
Total Materials and Supplies
$ 22,745.72
$ 22,700.00
$ 45.72
Sundry Expenditures
Transfer to Street Machinery Fund
$ 7,000.00
$ -
$ 7,000.00
Capital Outlay
Office Equipment
$ 28.63
$ -
$ 28.63
Garage Equipment
243.92
700.00
( 456.08)
Street Equipment
2,410.45
2,000.00
410.45
Trucks
-
2,500.00
(2,500.00)
Street and Sidewalk Improvements
60.12
1,000.00
( 939.88)
Total Capital Outlay
$ 2,743.12
$ 6,200.00
$(3,456.88)
Total Expenditures
$109,785.31
$110,075.00
L--189.69)
CITY OF SALINA, KANSAS
GENERAL OPERATING FUND
DETAIL OF EXPENDITURES - WASTE DISPOSAL
January 1 to December 31, 1962
Personal Services
Salaries - Regular Employees
Salaries - Other Departments
Other Professional Services
Total Personal Services
Contractual Services
Equipment Insurance
Social Security
Employees Retirement
Equipment Repairs
Equipment Rental
Total Contractual Services
Materials and Supplies
Chemicals, Drugs, etc.
Motor Vehicle Fuel, Lubrication, etc.
Cement, and Cement Products
Machinery and Equipment Parts
Paint and Painting Materials
Sand, Rock, Gravel, Salt, and Chat
Other Operating Supplies
Total Materials and Supplies
Capital Outlay
Machinery and Equipment
Total Expenditures
Actual
$ 9,884.00
483,60
$10,400.90
$ 124.03
323.29
333.57
1,529.83
160.00
$ 2,470.72
$ 555.11
2,130.28
4.26
85691
27.27
861.94
158.73
$ 4,594.50
$ 8,244.00
$25,710.12
Budget
$12,000.00
500.00
$12,500.00
$ 100.00
300.00
750,00
6,000000
52
Schedule "1 -n"
Amount
Over
or (Under)
Budget
$(2,116.00)
483.60
( 466.70)
$(2,099.10)
$ 24 >03
23.29
( 416.43)
(4,470.17)
1.60.00
$ 7,150.00 E4,6i9o28)
$ -
$ 555.11
1,000.00
1,130.28
-
4.26
500.00
356.91
-
27.27
750,00
111.94
175.00
( 16027)
$ 2,425.00 $ 2,1.69.50
$ 6,000000 $ 2,244.00
,$28,075.00 $(2,364.88)
53
Schedule "1 -o"
CITY OF SALINA, KANSAS
GENERAL OPERATING FUND
DETAIL OF EXPENDITURES - STREET LIGHTING
January 1 to December 31, 1962
Amount
Over
or (Under)
Actual Budget Budget
Contractual Services
Electricity $54,746.30 $60,000.00 $(5,253.70)
Total Expenditures $54,746.30 $60,000.00 $(5,253,70)
CITY OF SALINA, KANSAS
GENERAL OPERATING FUND
DETAIL OF EXPENDITURES - TRAFFIC AND PARKING
January 1 to December 31, 1962
Personal Services
Salaries - Regular Employees
Salaries - Other Departments
Other Professional Services
Total Personal Services
Contractual Services
Actual
$14,600.00
3,008.79
Budget
$14,850.00
2,000.00
3,600.00
54
Schedule "1 -p"
Amount
Over
or (Under)
Budget
$( 250.00)
(2,000,00)
( 591.21)
$17,608.79 $20,450.00 $(2,841021)
Auto Use Allowance
$ 31,00
$ -
$
31000
Social Security
455.10
600.00
(
144.90)
Employees Retirement
387.60
1,000.00
(
612.40)
Electricity
2,991.19
3,500.00
(
508.81)
Machinery and Equipment Repairs
19.50
100.00
(
80.50)
Motor Vehicle Repairs
117.81
-
Motor Vehicle Parts
117.81
Motor Vehicle Tire and Tube Repairs
4.00
-
73.13
4.00
Radio Equipment Repairs
-
200.00
(
200.00)
Traffic Light Repairs
510.98
-
( 349.87)
510.98
Total Contractual Services
$ 4,517.18
$ 5,400.00
$( 882.82)
Materials and Supplies
Tools
$ 18.54
$ 100.00
$( 81.46)
Motor Vehicle Gas and Oil
.80
-
.80
Signs
88.92
1,000.00
( 911.08)
Cement, and Cement Products
9.00
-
9.00
Electrical Traffic Light Parts
1,020.34
6,000,00
(4,979.66)
Lumber and Lumber Products
24.38
-
24,38
Machinery and Equipment Parts
169.58
300.00
( 130.42)
Motor Vehicle Parts
87.47
-
87.47
Motor Vehicle Tires and Tubes
73.13
-
73.13
Paint and Painting Materials
3,308.70
3,000.00
308070
Radio Parts
50.13
400.00
( 349.87)
Parking Meter Parts
12.66
-
12.66
Other Repair Parts
55,74
100.00
( 44.26)
Total Materials and Supplies
$ 4,919.39
$10,900.00
$(5,980.61)
Capital Outlay
Signs
$ 4,790,47
$ 2,000.00
$ 2,790.47
Traffic Control Equipment
18,972.92
5,500.00
13,472.92
Total Capital Outlay
$23,763.39
$ 7,500.00
$16,263.39
Total Expenditures
$50,808.75
$44,250.00
$ 6,558075
CITY OF SALINA, KANSAS
GENERAL OPERATING FUND
DETAIL OF EXPENDITURES - SWIMMING POOLS
January 1 to December 31, 1962
Personal Services
Salaries - Regular Employees
Salaries - Other Departments
Other Professional Services
Total Personal Services
Contractual Services
Actual
$ 9,547.29
526.05
$10,159.34
Budget,
$10,000.00
1,000.00
55
Schedule "1-q"
knot,,, t
Over
or (Under)
Budget
$( 4.52.71)
( 473095)
86000
$11,000,00 $( 840.66)
Telephone and Telegraph
$ -
$ 2500
$( 25.00)
Traveling Expenses
-
75.00
( 75.00)
Printing and Binding
23.50
50.00
( 26,50)
Social Security
312.90
275.00
37.,90
Gas
29.47
50000
( 2053)
Electricity
588.00
600,00
( 12000)
Building Repairs
1,657.16
400.00
1,257016
Machinery and Equipment Repairs
268,42
400000
( 131.58)
Laundry and Towel Service
-
100.00
_ 100,00)
Total Contractual Services
2,879.45
$_ 1,975.00
904.5
Materials and Supplies
Tools
$ 70.28
$ 25.00
$ 45028
Office Supplies
10.95
50,00
( 39.05)
Chemicals, Drugs, etc,
256.48
400.00
( 143.52)
Janitor and Toilet Supplies
47.05
50000
( 2095)
Recreational Supplies
29.85
50.00
( 20_,15)
Cement, and Cement Products
545.26
-
.545,,26
Electrical and Lighting Parts
55.00
5000
5.00
Machinery and Equipment Parts
23.42
50.00
( 26.58)
Paint and Painting Materials
106.93
30000
x__1.93.07)
Total Materials and Supplies
$ 1,145.22
975.00
$ 170.12
Sundry Expenditures
Sales and Admission Taxes
$ 278,05
$ 500,00
$( 221.95)
Capital Outlay
Equipment
$ 68,94
500.00
$( 431.,06)
Total Expenditures
$14,531000
$14,950.00
419000)
CITY OF SALINA, KANSAS
GENERAL OPERATING FUND
DETAIL OF EXPENDITURES - AIRPORT
January 1 to December 31, 1962
Sundry Expenditures
Transfer to Airport Revolving Fund
Capital Outlay
Building
Total Expenditures
56
Schedule "l -r"
Amount
Over
or (Under)
Actual Budget Budget
$30,000.00 $15,000.00 $15,000.00
$ 3,570.00 $ - $ 3,570.00
$33,570.00 $15,000.00 $18,570.00
CITY OF SALINA., KANSAS 57
MEMORIAL HALL FUND Schedule "2"
STATEMENT OF RECEIPTS, EXPENDITURES AND BALANCES OF CASH AND
COMPARISON WITH YEAR 1962 BUDGET
January 1 to December 31, 1962
- Amount
Over
or (Under)
Actual Budget Budget
Unencumbered Cash Balance - January 1, 1962 $11,788.03 $ 7,213.78 $ 4,574.25
Add - Receipts
Tangible Tax
$
110,20
$ 81563
$( 705.43)
Sales Tax
235.59
235.59
-
Office Space Rentals
360.00
360.00
-
Auditorium Rentals
1,805.00
1,000.00
805.00
Concessions
33.47
100.00
( 66.53)
Furniture Rental
15.75
50.00
( 34.25)
Public Address and Timekeeper
17200
600.00
( 428.00)
Sale of Commodities
15.00
-
15.00
Total Receipts
$
2,747.01
$ 3,161.22
$( 414.21)
Total Accountability
$14,535.04
$10,375.00
$ 4,160.04
Deduct - Expenditures
Personal Services
Salaries - Regular Employees
$
3,965.00
$ 4,850.00
$( 885.00)
Salaries - Part Time Employees
138.15
500.00
( 361.85)
Other Professional Services
16.56
100,00
( 83.44)
' Total Personal Services
$
4,119.71
$ 5,450.00
$(1,330.29)
Contractual Services
Telephone and Telegraph
$
185.63
$ 200.00
$( 14.37)
' Building Insurance
249.37
-
249.37
Social Security
123.75
150.00
( 26.25)
Employees Retirement
97090
250.00
( 152 10)
Gas
1,742.89
1,750.00
( 7.11)
Electricity
288.40
350.00
( 61.60)
Water
286.80
275.00
11.80
Building Repairs
406.88
750.00
( 343.12)
Machinery and Egcipmert Repairs
802032
-
802.32
Total Contractual. Services
$ 4,183.94
$ 3,725.00
$ 458094
Materials and SL.pplies
Tools
$
13.32
$ 50.00
$( 36068)
Janitor and Toilet Si.pplies
70.00
100.00
( 30.00)
Seeds, Plants, Trees., etc.
-
25,00
( 25.00)
Electrical and Lighting Parts
19.59
100M
( 80,41)
Hardware
7M
25.00
( 18.00)
Paint and Painting Materials
44°29
100M
( 55.71)
Lumber and L,Lrber Products
-
200.00
( 200.00)
Total Materials and Supplies
$
154.20
$ 600.00
$( 445.80)
Sundry Expenditures
Public Address System and Timekeeper
$
122.00
$ 600.00
$( 478.00)
Total Expenditures
$ 8,579.85
$10,375.00
$(1,795.15)
Unencumbered Cash Balance - December 31, 1962
$
5,955.19
$ -
$ 5,955.19
Add - Encumbrances - December 31, 1962
284.78
Cash Balance - December 31. 1962
$ 6,239.97
58
Schedule 9"
CITY OF SALINA, KANSAS
REFUSE DEPARTMENT
STATEMENT OF RECEIPTS, EXPENDITURES AND BALANCES OF CASH AND
COMPARISON WITH YEAR 1962 BUDGET
January 1 to December 31, 1962
Amount
Over
or (Under)
Actual Budget Budget
Unencumbered Cash Balance; - January 1, 1962 $ 11,964.66 $ 819.73 $11,144.93
Add - Receipts
Service Fees
Reimbursements
Total Receipts
Total Accountability
Deduct - Expenditures
Personal Services
Salaries - Regular Employees
Salaries - Other Departments
Medical Services
Other Professional Services
Total Personal Services
Contractual Services
Telephone and Telegraph
Traveling Expense
Postage
Printing Office Forms
Fire Insurance
Motor Vehicle Insurance
Social Security
Employees Retirement
Gas
Electricity
Water
Building Repairs
Machinery and Equipment Repairs
Motor Vehicle Repairs
Motor Vehicle Tire and Tube Repairs
Laundry and Towel Service
$159,017.74 $165,600.00 $(6,582.26) I
254.71 - 254.71
$159,272.45 $165,600.00 $(6,327.55) I
$171,237.11 $166,419.73 $ 4,817.38
$119,861.57
11.25
61.91
124.28
$120,059.01
$ 562.26
772.83
3.56
345.58
249.88
574.11
3,654.03
4,295.55
503.85
219.80
268.74
181.00
90.13
710.79
185.45
71.48
$116,600.00
200.00
500.00
3,000.00
$120,300.00
$ 550.00
200.00
300.00
100.00
250.00
600.00
3,750.00
6,500.00
500.00
100.00
100.00
150.00
350.00
2,000.00
750.00
75.00
Total Contractual Services $ 12,689.04 $ 16,275.00
$ 3,261.57
( 188.75)
( 438.09)
(2,875.72)
$( 240.99)
$ 12.26
572.83
( 296.44)
245.58
( .12)
( 25.89)
( 95.97)
(2,204.45)
3.85
119.80
168.74
31.00
( 259.87)
(1,289.21)
( 564.55)
( 3.52)
$(3,585.96)
Materials and Supplies
Tools
Office Supplies
Books and Periodicals
Janitor and Toilet Supplies
Motor Vehicle Fuel, Lubricants, etc.
Motor Vehicle License Tags
Other Operating Supplies
Electrical and Lighting Parts
Lumber
Machinery and Equipment Parts
Motor Vehicle Parts
Motor Vehicle Tires and Tubes
Paint and Painting Supplies
Sand, Gravel, Rock and Chat
Welding Supplies
Total Materials and Supplies
Sundry Expenditures
Organization Dues
Refunds
Total Sundry Expenditures
Capital Outlay
Furniture and Fixtures
Office Mechanical Equipment
Trucks
Total Capital Outlay
Total Expenditures
Unencumbered Cash Balance - December 31, 1962
Add - Encumbrances - December 31, 1962
Cash Balance - December 31, 1962
Actual
216.42
665.21
73.95
150.67
5,346.33
600.00
528.32
3.25
293.51
670.01
2,412,01
1,632.68
161.93
59
Schedule 9" (Cont'd.)
Budget
200.00
1,000,00
50.00
300.00
8,000.00
600.00
500.00
50.00
150.00
200.00
3,000.00
500.00
150.00
100.00
$ 13,045.41 $ 14,800.00
$ - $ 25.00
10.00 100.00
$ 10.00 $ 125.00
$ 21,18
255.87
12,001.12
$ 12,278.17
$158,081.63
$ 13,155.48
3,109.26
$ 16,264.74
$ 100.00
2,000.00
10,000.00
$ 12,100.00
$163,600.00
$ 2,819.73
Amount
Over
or (Under)
Budget
$ 16.42
( 334.79)
23.95
( 149.33)
(2,653.67)
28.32
( 46.75)
143.51
470.01
( 587.99)
1,132.68
11.93
( 100.00)
291.12
$(1,754.59)
$( 25.00)
( 90,00)
$( 115.00)
$( 78.82)
(1,744.13)
2,001.12
$ 178.17
$(5,518.37)
$10,335,75
CITY OF SALINA, KANSAS
GENERAL AND SPECIAL IMPROVEMENT FUND
STATEMENT OF RECEIPTS EXPENDITURES AND BALANCES OF CASH AND
COMPARISON WITH YEAR 1962 BUDGET
January 1 to December 31, 1962
Actual
Unencumbered Cash Balance - January 1, 1962 $ 1,748.94
Add - Receipts
Tangible Tax $84,726.65
Total Receipts $84,726.65
Total Accountability $86,475.59
Deduct - Expenditures
Street Resurfacing $15,000.00
Buildings 70,000.00
Total Expenditures $85,000.00
Unencumbered Cash Balance - December 31, 1962 $ 1,475.59
60
Schedule "4"
Amount
Over
or (Under)
Budget Budget
$ 870.66 $ 878.28
$84,129.34 $ 597.31
$84,129.34 $ 597.31
$85,000.00 $" 1,475.59
$45,000.00 $(30,000.00)
40,000.00 30,000.00
$85,000.00 $ -
$ $ 1,475259
61
Schedule "5"
CITY OF SALINA, KANSAS
GENERAL IMPROVEMENT FUND
STATEMENT OF RECEIPTS EXPENDITURES AND BALANCES OF CASH AND
COMPARISON WITH YEAR 1962 BUDGET
January 1 to December 31, 1962
Amount
Over
or (Under)
Actual Budget Budget
Unencumbered Cash Balance - January 1, 1962 $ 7,247.78 $ 1,488.87 $ 5,758.91
Add - Receipts
Tangible Tax
$44,935.51
$44,481.58
$ 453.93
Sales Tax
3,879.55
3,879.55
-
Weed Cutting Service
1,398.00
150.00
1,248.00
Total Receipts
$50,213.06
$48,511.13
$ 1,701.93
Total Accountability
$57,460.84
$50.000.00
$ 7,460.84
Deduct - Expenditures
Personal Services
Salaries - Regular Employees
Salaries - Other Departments
Salaries - Part Time Employees
Total Personal Services
$ 6,305.85 $ 4,000.00 $ 2,305.85
31,720.36 30,000.00 1,720.36
- 1,000.00 (1,000.00)
$38,026.21 $35,000.00 $ 3,026.21
Contractual Services
Social Security
$ 1,156.72
$ 950.00
$ 206.72
Employees Retirement
311.36
2,000.00
(1,688.64)
Building Repairs
1,279.50
1,000,00
279.50
Machinery and Equipment Repairs
1,082.49
1,500.00
( 417.51)
Motor Vehicle Repairs
141,48
500.00
( 358.52)
Motor Vehicle Tire and Tube Repairs
-
200,00
( 200.00)
Sewer Repairs
-
300.00
( 300.00)
Street, Sidewalk, and Bridge Repairs
674.56
1,750.00
(1,075.44)
Machinery and Equipment Rental
10.00
500.00
( 490.00)
Total Contractual Services
$ 4,656.11
$ 8,700.00
$(4,043.89)
62
Schedule "5" (Cont'd.)
Capital Outlay
Fixed Equipment
Total Expenditures
Unencumbered Cash Balance - December 31, 1962
Add - Encumbrances - December 319 1962
Cash Balance - December 31, 1962
$ 2,688.56 $ - $ 2,688.56
$49,939.80 $50,000.00 $( 60.20)
$ 7,521.04 $ $ 7,521.04
3,299.45
$10,820.49
Amount
Over
or (Under)
Actual
Budget
Budget
Materials and Supplies
Tools
$
.59
$
100.00
$( 99.41)
Chemicals and Drugs
1,094.46
-
1,094.46
Motor Vehicle Fuel, Lubricants, etc.
145.92
500.00
( 354.08)
Asphalt and Road Oil
-
700.00
( 700.00)
Bricks and Masonry
-
200.00
( 200.00)
Cement and Cement Products
361.14
500.00
( 138.86)
Hardware
175.88
200.00
( 24.12)
Lumber and Lumber Products
512A0
1,000.00
( 487.90)
Machinery and Equipment Parts
25.87
1,000.00
( 974.13)
Metal and Metal Products
136.40
200,00
( 63.60)
Motor Vehicle Tires and Tubes
-
200.00
( 200.00)
Paint and Painting Supplies
701.46
150.00
551.46
Sand, Gravel, Rocky and Chat
193,83
1,200.00
(1,006,17)
Other Repairs, Maintenance, Materials, etc.
1,178.27
250.00
928.27
Total Materials and Supplies
$
4,525.92
$
6,200.00
$(1,674.08)
Sundry Expenditures
Refunds
$
43,00
$
100,00
$( 57.00)
Capital Outlay
Fixed Equipment
Total Expenditures
Unencumbered Cash Balance - December 31, 1962
Add - Encumbrances - December 319 1962
Cash Balance - December 31, 1962
$ 2,688.56 $ - $ 2,688.56
$49,939.80 $50,000.00 $( 60.20)
$ 7,521.04 $ $ 7,521.04
3,299.45
$10,820.49
CITY OF SALINA, KANSAS
CEMETERY FUND
STATEMENT OF RECEIPTS, EXPENDITURES AND BALANCES OF CASH AND
COMPARISON WITH YEAR 1962 BUDGET
January 1 to December 31, 1962
Actual Budget
Unencumbered Cash Balance - January 1, 1962 $ 5,676.03 $ 3,034.79
Add - Receipts
Tangible Tax
Sales Tax
Burial and Removal Fees
Grave Marker Permits
Interest
Title Transfer Fees
Upkeep Services
Sale of Lots
Sale of Grave Space
Reimbursements
Total Receipts
Total Accountability
Deduct - Expenditures
Personal Services
Salaries - Regular Employees
Salaries - Other Departments
Salaries - Part Time Employees
Total Personal Services
Contractual Services
Telephone and Telegraph
Traveling Expense
Printing Office Forms
Legal Printing
Building Insurance
Motor Vehicle Insurance
Social Security
Employees Retirement
Water
Building Repairs
Machinery and Equipment Repairs
Motor Vehicle Repairs
Motor Vehicle Tire and Tube Repairs
Total Contractual Services
$ 5,238.86
406.35
5,592.00
84.00
700.00
45.00
156.00
875.00
465.00
11.27
$13,573.48
$19,249.51
$12,581.85
$12,581.85
$ 232.83
27.01
35.50
21.00
31.29
392.29
218.82
92.40
55.96
210.86
152,85
2.50
$ 1,473.31
$ 5,238.86
406.35
5,000.00
50.00
675.00
10.00
100.00
1,000.00
300.00
63
Schedule "6"
Amount
Over
or (Under)
Budget
$ 2,641.24
(
592.00
34.00
25.00
35.00
56.00
125.00)
165.00
11 77
$12,780.21 $ 793.27 1
$15,815.00 $ 3,434.51 1
$11,000,00
500.00
7sn nn
$12,250.00
$ 175.00
25.00
25.00
100.00
50.00
350.00
750.00
100.00
100.00
100.00
50.00
25.00
$ 1,850.00
$ 1,581.85
( 500.00)
( 750.00)
$ 331.85 1
$ 57.83
27.01
10.50
( 4.00)
( 100.00)
( 18.71)
42.29
( 531.18)
( 7.60)
( 44.04)
110.86
102.85
( 22.50)
$( 376.69) 1
Materials and Supplies
Tools
Fuel and Lubricants
Janitor and Toilet Supplies
Motor Vehicle Fuel, Lubricants, etc.
Motor Vehicle License Tags
Seeds,Plants, and Trees
Lumber and Lumber Products
Machinery and Equipment Parts
Motor Vehicle Parts
Motor Vehicle Tires and Tubes
Paint and Painting Supplies
Sand, Gravel, Rock, and Chat
Cement and Cement Products
Other Operating Supplies
Total Materials and Supplies
Sundry Expenditures
Organization Dues
Refunds
Total Sundry Expenditures
Capital Outlay
Machinery and Equipment
Landscape Improvements
Total Capital Outlay
Total Expenditures
Unencumbered Cash Balance - December 31, 1962
Add - Encumbrances - December 31, 1962
Cash Balance - December 31, 1962
Actual
$ 72.20
7.60
299.06
15.00
11.62
109.32
266.54
33.83
75.86
51.01
37.88
454.67
$ 1,434.59
$ 10.00
$ 120.00
$ 91.50
$ 91.50
$15,701.25
$ 3,548.26
156.72
$ 3,704.98
64
Schedule "6" (Cont'd.)
$ 915.00 $ 519.59
100.00
$ 100.00
$ 500.00
200.00
$ 700.00
$15,815.00
$ 10.00
10.00
$ 20.00
$( 408.50)
( 200.00)
$( 608.50)
$( 113.75)
$ 3,548.26
Amount
Over
or
(Under)
Budget
Budget
$ 50.00
$
22.20
25.00
(
25.00)
-
7.60
175.00
124.06
15.00
-
25.00
(
13.38)
-
109.32
175.00
91.54
75.00
(
41.17)
75.00
.86
200.00
(
148.99)
100.00
(
100.00)
-
37.88
$ 915.00 $ 519.59
100.00
$ 100.00
$ 500.00
200.00
$ 700.00
$15,815.00
$ 10.00
10.00
$ 20.00
$( 408.50)
( 200.00)
$( 608.50)
$( 113.75)
$ 3,548.26
CITY OF SALINA, KANSAS
PUBLIC HEALTH FUND
STATEMENT OF RECEIPTS, EXPENDITURES AND BALANCES OF CASH AND
COMPARISON WITH YEAR 1962 BUDGET
January 1 to December 31, 1962
Actual
Unencumbered Cash Balance - January 1, 1962 $ 501.52
Add - Receipts
Tangible Tax $14,277.40
Sales Tax 1,629.96
Miscellaneous - County and Others -
Total Receipts $15,907.36
Total Accountability $16,408.88
Deduct - Expenditures
To Public Health Board $16,030.21
To County and Others $ -
Total Expenditures $16,030.21
Unencumbered Cash Balance - December 31, 1962 $ 378.67
65
Schedule "7"
Amount
Over
or (Under)
Budget Budget
$ 332.76 $ 168.76
$14,067.49 $ 209.91
1,629.96 -
30,209.79 (30,209.79)
$45,907.24 $(29,999.88)1
$46,240.00 $(29,831.12)1
$16,030.21 $ -
30,209.79 (30,209.79)
$46,240.00 $(30,209.79)
$ - $ 378.67
CITY OF SALINA, KANSAS
BAND FUND
STATEMENT OF RECEIPTS, EXPENDITURES AND BALANCES OF CASH AND
COMPARISON WITH YEAR 1962 BUDGET
January 1 to December 31, 1962
Actual Budget
Unencumbered Cash Balance - January 1, 1962 $ 239.40 $ 154.11
Add - Receipts
Tangible Tax $10,589.11 $10,515.84
Sales Tax 930.05 930.05
Total Receipts $11,519.16 $11,445.89
Total Accountability $11,758.56 $11,600.00
Deduct - Expenditures
Band Appropriation $11,600.00 $11,600.00
Unencumbered Cash Balance - December 31, 1962 $ 158.56 $ -
66 I Schedule "8"
Amount
Over
or (Under)
Budget
$ 85.29
$ 73.27 I
$ 73.27
$ 158.56
$ 158.56
CITY OF SALINA, KANSAS 67
FLOOD WORKS AND DIKES Schedule "9"
STATEMENT OF RECEIPTS, EXPENDITURES AND BALANCES OF CASH AND
COMPARISON WITH YEAR 1962 BUDGET
January 1 to December 31, 1962
Unencumbered Cash Balance - January 1, 1962
Add - Receipts
Tangible Tax
Sales Tax
Miscellaneous
Total Receipts
Total Accountability
Deduct - Expenditures
Personal Services
Salaries - Regular Employees
Salaries - Other Departments
Other Professional Services
Total Personal Services
Contractual Services
Insurance - Motor Vehicles
Social Security
Employees Retirement
Electricity
Machinery and Equipment Repairs
Motor Vehicle Tire and Tube Repairs
Other Contractual Services
Total Contractual Services
Materials and Supplies
Chemicals and Drugs
Motor Vehicle License Tags
Motor Vehicle Fuel
Cement and Cement Products
Machinery and Equipment Parts
Motor Vehicle Parts
Motor Vehicle Tires and Tubes
Sand, Gravel, Rock, and Chat
Paint and Painting Supplies
Other Operating Supplies
Total Materials and Supplies
Capital Outlay
Machinery and Equipment
Total Expenditures
Unencumbered Cash Balance - December 31, 1962
Add - Encumbrances - December 31, 1962
Cash Balance - December 31, 1962
Actual
$ 4,815.54
$15,928.03
884.84
2,345.00
$19,157.87
$23,973.41
$11,115.70
166.11
-7 n/. nIt
$12,076.72
$ 114.34
342.91
481.52
151.20
85.02
15.75
366.00
$ 1,556.74
$ 464.13
35.00
462.38
93.60
706.59
35.09
142.09
163.02
16.21
G7 -7 G
$ 2,180.87
Amount
Over
or (Under)
Budget Budget
$ 2,494.09 $ 2,321.45
$15,821.07
884.84
$16,705.91
$19,200.00
$ 9,70000
$ 9,700.00
1,500.00
$ 106.96
2,345.00
$ 2,451.96
$ 4,773.41
$ 1,415.70
166.11
-7 ni, n
$ 2,376.72
$ 114.34
342.91
481.52
151.20
85.02
15.75
(1,134.00)
$ 1,500.00 $ 56.74
$ - $ 464.13
35.00
462.38
93.60
706.59
35.09
142,09
3,000.00 (2,836.98)
- 16.21
62.76
$ 3,000.00 $( 819.13)
$ 3,321.26 $ 5,000.00 $(1,678.74)
$19,135.59 $19,200.00 $( 64.41)
$ 4,837.82 $ - $ 4,837.82
3,566.63
$ 8,404.45
CITY OF SALINA, KANSAS
NOXIOUS WEED FUND
STATEMENT OF RECEIPTS, EXPENDITURES AND BALANCES OF CASH AND
COMPARISON WITH YEAR 1962 BUDGET
January 1 to December 31, 1962
Unencumbered Cash Balance - January 1, 1962
Add - Receipts
Tangible Tax
Sales Tax
Total Receipts
Total Accountability
Deduct - Expenditures
Personal Services
Salaries - Other Departments
Contractual Services
Social Security
Employees Retirement
Machinery and Equipment Repairs
Total Contractual Services
Materials and Supplies
Machinery and Equipment Parts
Motor Vehicle Fuel, Lubricants, etc.
Chemicals, Drugs, and Supplies
Total Materials and Supplies
Total Expenditures
Unencumbered Cash Balance - December 31, 1962
Add - Encumbrances - December 31, 1962
Cash Balance - December 31, 1962
Actual
$ 180.90
$ 2,112.60
120.53
$ 2,233.13
$ 2,414.03
68
Schedule "10"
Budget
$ 87.53
$ 2,096.94
$ 2,217.47
$ 2,305.00
Amount
Over
or (Under)
Budget
$ 93.37
$ 15.66
$ 15.66
$ 109.03
$ 2,095.53 $ 1,000.00 $ 1,095.53
$ 65.50
$ 65.50
$ 2,161.03
$ 253.00
�$ 255.31
$ 50.00
55.00
200.00
$ 305.00
$ 250.00
250.00
$ 1,000.00
$ 2,305.00
$ 15.50
( 55.00)
( 200.00)
$( 239.50)
$( 250.00)
( 250000)
( 500.00)
$(1,000.00)
$( 143.97)
$ 253.00
CITY OF SALINA, KANSAS
TRUST AND AGENCY FUNDS
STATEMENT OF RECEIPTS, EXPENDITURES, AND BALANCES
January 1 to December 31, 1962
Unencumbered Cash Balanc Es - January 1, 1962
Add - Receipts
Ad Valorem Taxes
Sales Taxes
Employees Contributions and Dues
Matured Investments
Interest on Investments
Insurance Recoveries
Total Receipts
Total Accountability
Deduct - Expenditures
Pensions Paid
Refunds
Medical
Life Insurance
Blue Cross - Blue Shield Insurance
Transfer to Treasurer of Firemen's Relief
Association
69
Schedule "11"
$10,752.48
$21,764.50
$10,525.00
858.83
$13,023.44
$27,107.01
$16,248.00
1,412.55
Total Expenditures $11,383.83 $17,660.55
Unencumbered Cash Balances - December 31, 1962 $10,380.67 $ 9,446.46
$49,791.17
$10,000.00
$10,000.00
Hillcrest
$99,506.93
Firemen's
Policemen's
Firemen's
Cemetery
Memorial
$
Pension
Relief & Pension
Relief
Endowment
Endowment
Fund
Fund
Fund
Fund
Fund
Total
$11,012.02
$14,083.57
$49,71576
$ 7,372,84
$ 6,137.17
$ 88,321.36
$ 3,826.64
$ 7,392.62
$
$
$
$ 11,219.26
356.58
792.64
97,234.78
1,149.22
6,569.26
4,838.18
93.00
$128,551.31
11,500.44
48,889.00
10,000.00
10,000.00
68,889.00
773.00
773.00
36.17
36.17
$10,752.48
$21,764.50
$10,525.00
858.83
$13,023.44
$27,107.01
$16,248.00
1,412.55
Total Expenditures $11,383.83 $17,660.55
Unencumbered Cash Balances - December 31, 1962 $10,380.67 $ 9,446.46
$49,791.17
$10,000.00
$10,000.00
$ 93,567,09
$99,506.93
$17,372.84
$16,137.17
$181,888,45
$
180.00
$
$
$ 26,953.00
2,271.38
30.65
30.65
1,532.30
1,532.30
529.20
529.20
97,234.78
97,234.78
$99,506.93
$ -
$ -
$128,551.31
$ $17,372.84 $16,137.17 $ 53,337.14
70
Schedule "11 -a"
CITY OF SALINA, KANSAS
FIREMEN'S PENSION FUND
STATEMENT OF RECEIPTS, EXPENDITURES AND BALANCES OF CASH AND
COMPARISON WITH YEAR 1962 BUDGET
January 1 to December 31, 1962
Unencumbered Cash Balance - January 1, 1962
Add - Receipts
Tangible Tax
Sales Tax
Employee Contributions
Total Receipts
Total Accountability
Deduct - Expenditures
Pensions Paid
Refunds
Reserve
Total Expenditures
Unencumbered Cash Balance - December 31, 1962
Amount
Over
or (Under)
Actual Budget Budget
$11,012.02 $11,085.94 $( 73.92)
$ 3,826.64 $ 3,827.48 $( .84)
356.58 356.58 -
6,569.26 5,500.00 1,069.26
$10,752.48 $ 9,684.06 $ 1,068.42
$21,764.50 $20,770.00 $ 994.50
$10,525.00 $10,020.00 $ 505.00
858.83 750.00 108.83
- 10,000.00 (10,000.00)
$11,383.83 $20,770.00 $( 9,386.17)
$10,380.67 $ $ 10,380.67
71 I Schedule "11 -b"
0
CITY OF SALINA,
KANSAS
POLICEMEN'S PENSION FUND
STATEMENT OF
RECEIPTS EXPENDITURES
AND BALANCES
OF CASH AND
COMPARISON WITH YEAR
1962 BUDGET
January 1 to December
31, 1962
Amount
Over
or (Under)
Actual
Budget
Budget
Unencumbered Cash Balance
- January 1, 1962
$14,083.57
$13,062.31
$ 1,021.26
Add - Receipts
Tangible Tax
$ 7,392.62
$ 7,341.05
$ 51.57
Sales Tax
792.64
792.64
-
Employee Contributions
^ 4,838.18
4,500.00
338.18
Total Receipts
$13,023.44
$12,633.69
$ 389.75
Total Accountability
$27,107.01
$25,696.00
$ 1,411.01
Deduct - Expenditures
Pensions Paid
$16,248.00
$14,696.00
$ 1,552.00
Refunds
1,412.55
1,000.00
412.55
Reserve
-
10,000.00
(10,000.00)
Total Expenditures
$17,660.55
$25,696.00
$( 8,035.45)
Unencumbered Cash Balance -
December 31, 1962
$ 9,446.46
$ -
$ 9,446.46
72
Schedule "12"
CITY OF SALINA, KANSAS
AIRPORT FUND
STATEMENT OF RECEIPTS, EXPENDITURES AND BALANCES OF CASH AND
COMPARISON WITH YEAR 1962 BUDGET
January 1 to December 31, 1962
Amount
Over
or (Under)
Actual Budget Budget
Unencumbered Cash Balance - January 1, 1962 $ 21,458.15 $ 4,797.00 $ 16,661.15
Add - Receipts
Rent of Buildings
$ 2,810.50
$
3,000.00
$(
189.50)
Rent of Ground
140.00
50.00
90.00
Landing Fees
3,256.00
2,500.00
756.00
Rent of Hangars
7,405.00
7,000.00
405.00
Sale of Gasoline and Oil
159,311.63
47,000.00
112,311.63
Gas Tax Refunds from State
28,285.20
10,000.00
18,285.20
Sale of Concessions
870.72
300.00
570.72
Reimbursement of Expenses
140.18
600.00
(
459.82)
Percentage of Cafe Sales
659.07
750.00
(
90.93)
Transfer from General Operating Fund
20,000.00
15,000.00
5,000.00
Total Receipts
$222,878.30
$
86,200.00
$136,678.30
Total Accountability
$244,336.45
$
90,997.00
$153,339.45
Deduct - Expenditures
Personal Services
Salaries - Regular Employees
$ 24,835.30
$
20,500.00
$,
4,335.3C,
Salaries - Other Departments
-
500.00
(
500.00)
Other Professional Services
294.00
1,000.00
( 706.00)
Total Personal Services
$ 25,129.30
$
22,000.00
$
3,129.30
Contractual Services
Telephone and Telegraph
$ 237.00
$
300.00
$(
63.00)
Traveling Expense
33.44
200.00
(
166.56)
Printing Office Forms
147.93
75.00
72.93
Building Insurance
2,767.28
3,000.00
(
232.72)
Motor Vehicle Insurance
81.99
150.00
(
68.01)
Surety Bonds
17.50
20.00
(
2.50)
Social Security
736.42
500.00
236.42
Employees Retirement
771.51
5,000.00
(
4,228.49)
Gas
649.03
900.00
(
250.97)
Electricity
3,953.75
3,000.00
933.75
Water
487.48
650.00
(
162.52)
Contractual Services Cont'd.
Building Repairs
Furniture and Office Equipment Repairs
Machinery and Equipment Repairs
Motor Vehicle Repairs
Motor Vehicle Tire and Tube Repairs
Machinery and Equipment Rental
Laundry and Towel Services
Total Contractual Services
Materials and Supplies
Tools
Office Supplies
Janitor and Toilet Supplies
Merchandise for Resale
Airplane Gasoline
Motor Vehicle Gas and Oil
Motor Vehicle License Tags
Electrical and Lighting Parts
Lumber
Machinery and Equipment Parts
Motor Vehicle Parts
Motor Vehicle Tires and Tubes
Paint and Painting Materials
Sand, Gravel, Rock and Chat
Other Operating Supplies
Welding Supplies
Total Materials and Supplies
Sundry Expenditures
Sales Tax
Capital Outlay
Equipment
Buildings
Runway Improvements
Total Capital Outlay
Total Expenditures
Unencumbered Cash Balance - December 31, 1962
Add - Encumbrances - December 31, 1962
73
Schedule "12" ( Cont'd.)
Amount
Over
or (Under)
Actual Budget Budget
$ 621.79
513.78
1,791.09
573.92
31.80
696.30
268.83
$ 750.00
400.00
700.00
200.00
100.00
2,000.00
50.00
$( 128.21)
113.78
1,091.09
373.92
( 68.20)
( 1,303.70)
218.83
$ 14,380.84 $ 17,995.00 $( 3,614.16) I
$ 62.00
184.66
446.36
505.31
163,012.98
672.55
15.00
392.66
408.14
442.83
255.24
168.23
35.98
128.32
165.89
$ 100.00
200.00
400.00
30,000.00
500.00
15.00
100.00
100.00
300.00
100.00
150.00
250.00
300.00
9 nh n/
$( 38.00)
( 15.34)
46.36
505.31
133,012.98
172.55
292.66
308.14
142.83
155.24
18.23
( 214.02)
128.32
( 134.11)
( 100.00)
$166,896.15 $ 32,615.00 $134,281.15
$ 1,366.29 $ 1,000.00 $ 366.29
$ 771.90 $ 1,000.00 $( 228.10)
7,309.57 15,500.00 ( 8,190.43)
2,073.00 - 2,073.00
$ 10,154.47 $ 16,500.00 $( 6,345.53)
$217,927.05 $ 90,110.00 $127,817.05
$ 26,409.40 $ 887.00 $ 25,522.40
1,786.46
Cash Balance - December 31, 1962 $ 28,195.86
CITY OF SALINA, KANSAS
BOND AND INTEREST FUND
STATEMENT OF RECEIPTS, EXPENDITURES AND BALANCES_ OF CASH AND
COMPARISON WITH YEAR 1962 BUDGET
January 1 to December 31, 1962
Unencumbered Cash Balance - January 1, 1962
Add - Receipts
Tangible Tax
Special Assessments - Curb, Gutter, Paving,
Sewer, and Sidewalks
Special Assessments - Other
Transfer From Parking Meter Fund
Total Receipts
Total Accountability
Deduct - Expenditures
Bond Principal
General
Curb, Gutter, and Paving (City)
Curb, Gutter, and Paving (P.O.)
Sewer (City)
Sewer (P.O.)
Total Bond Principal
Bond Interest
General
Curb, Gutter, and Paving (City)
Curb, Gutter, and Paving (P.O.)
Sewer (City)
Sewer (P.O.)
Total Bond Interest
Other
Fiscal Agency Commission and Postage
Miscellaneous
Total Other
Total Expenditures
74
Schedule "13"
Amount
Over
or (Under)
Actual Budget Budget
$ 2215955.26 $ 142,864.47 $ 79,090.79
$ 470,423.46 $ 467,351.21 $ 3,072.25
485,342.56 415,784,32
33,313.24 -
28,000.00
69,558.24
33,313.24
(28,000.00)
989,079.26 $ 911,135.53 $ 77,943.73 I
$1,211,034.52 $1,054,000.00 $157,034.52 I
$ 220,000.00 $ 220,000.00
122,323.11 122,323.11
298,787.63 298,787.63
68,264.74 68,264.74
40,735.26 40,735.26
$ 750,110.74 $ 750,110.74 $ - I
$ 78,444.94 $ 78,444.94
37,010.95 30,682.44
96,394.39 74,502.52
10,291.40 8,653.08
11,811.10 5,546.24
6,328.51
21,891.87
1,638.32
6,264.86
$ 233,952.78 $ 197,829,22 $ 36,123.5611
$ 1,270.26 $ 2,000.00 $( 729.74)1
8,816.43 104,060.04 (95,243.61)
$ 10,086.69 $ 106,060.04 $(95,973.35)1
$ 994,150.21 $1,054,000.00 $(59,849.79)1
Unencumbered Cash Balance - December 31, 1962 $ 216,884.31 ,$ - $216.884.31 1
75
CITY OF SALINA, KANSAS Schedule "14"
WATER AND SEWAGE DEPARTMENT
STATEMENT OF RECEIPTS, EXPENDITURES AND BALANCES OF CASH AND
COMPARISON WITH YEAR 1962 BUDGET
January 1 to December 31, 1962
Amount
Over
or (Under)
Actual Budget Budget
Unencumbered Cash Balance - January 1, 1962 $ 499,127.62 $ 39,068.42 $ 460,059.20
Add - Receipts
Revenue
Water and Sewage Revenue
Water Services
Interest and Miscellaneous
Total Revenue
Other Receipts
Proceeds From Matured Investments
Depreciation and Emergency Reserve and
Bond Reserve
Refuse Collections
Total Other Receipts
Total Receipts
Total Accountability
Deduct - Expenditures
Operating Expenditures
Water
Sewage
Interest Paid on Revenue Bonds
Total Operating Expenditures
Other Expenditures
Capital Expenditures From Revenue Bond
Proceeds
Other Capital Expenditures
Purchase of U.S. Government Bonds
Refuse Collections Remitted to
Refuse Department
Purchase of Accrued Interest on
U.S. Government Bonds
Bond Principal Payments
Depreciation and Emergency Reserve and Bond
Reserve
Total Other Expenditures
Total Expenditures
Unencumbered Cash Balance - December 31, 1962
Add - Encumbrances - December 31, 1962
Cash Balance - December 31, 1962
$ 955,179.94 $810,000.00 $ 145,179.94
22,525.31 5,000.00 17,525.31
75,271.32 16,500.00 58,771,32
$1,052,976.57 $831,500.00 $ 221,476.57
$2,196,109.00
129,500.00
159,608.71
X$2,485,217.71
$3,538,194.28
$4,037,321.90
$ - $2,196,109.00
- 129,500.00
- 159,608.71
$ $2,485,217.71
$831,500.00 $2,706,694.28
$870,568.42 $3,166,753.48
$ 395,176.68 $342,550.00 $ 52,626.68
84,167.50 83,900.00 267.50
145,944.65 1481650.00 ( 2,705.35)
$ 625,288.83 $575,100,00 $ 50,188.83
$1,301,186.57"'$ - $1,301,186.57
61,413.564 5,000.00 56,413.56
1,036,008.22/' - 1,036,008.22
159,017.74 - "r - 159,017.74
1,346.69
103,000.00 '� )
230,000.00)
129,500,00` )
1,346.69
2,500.00)
$2,791,472.78 $235,000.00 $2,556,472.78
$3,416,761.61 $810,100.00 $2,606,661.61
$ 620,560.29 $ 60,468.42 $ 560,091.87
25,504.52
$ 646,064.81
76
Schedule "15"
CITY OF SALINA, KANSAS
INDUSTRIAL DEVELOPMENT FUND
STATEMENT OF RECEIPTS, EXPENDITURES AND BALANCES OF CASH AND
COMPARISON WITH YEAR 1962 BUDGET
January 1 to December 31, 1962
Amount
Over
or (Under)
Actual
Budget
Budget
Unencumbered Cash Balance - January 1, 1962
$ 23.20
$ 23.20
$ -
Add - Receipts
' Tangible Tax
$26,127.62
$26,125.00
$ 2.62
Total Accountability
$26,150.82
$26,148.20
$ 2.62
Deduct - Expenditures
Other Professional and Special Services
$18,122.00
$26,148.20
$(8,026.20)
Unencumbered Cash Balance - December 31, 1962
$ 8,028.82
-
$ 8,028.82
Add - Encumbrances - December 31, 1962
18,122.00
Cash Balance - December 31, 1962
,$26,150.82
CITY OF SALINA, KANSAS 77
PARKING METER FUND Schedule "16"
STATEMENT OF RECEIPTS, EXPENDITURES AND BALANCES OF CASH AND
COMPARISON WITH YEAR 1962 BUDGET
January 1 to December 31, 1962
Total Materials and Supplies
Sundry Expenditures
Bond Principal
Bond Interest
Temporary Note Interest
Fiscal Agency Commission and Postage
Miscellaneous
Total Sundry Expenditures
Capital Outlay
Parking Meters
Total Expenditures
Unencumbered Cash Balance - December 31, 1962
Add - Encumbrances - December 31, 1962
Cash Balance - December 31, 1962
$ 980.01 $ 1,000.00 $( 19.99)
$ 15,000.00
1,800.00
55,881.41
21.67
$ 72,703.08
$ 16,488.00
$109,321.67
$ 23,216.71
�-7 A -7 r,
$ 23.,591.46
$ 15,000.00 $ -
1,800.00 -
- 55,881.41
- 21.67
30,000.00 (30,000.00)
$ 46,800.00 $ 25,903.08
$ 18,000.00 $( 1,512.00)
$ 85,350.00 $ 23,971.67
$ 29,503,96 $( 6,287.25)
Amount
Over
or (Under)
Actual
Budget
Budget
Unencumbered Cash Balance - January 1, 1962
$
53,224.67
$
29,853.96
$ 23,370.71
Add - Receipts
Parking Meter Revenue
$
75,638.71
$
84,000.00
$( 8,361.29)
Parking Meter Permits
3,675.00
1,000.00
2,675.00
Total Receipts
$
79,313.71
$
85,000.00
$( 5,686.29)
Total Accountability
$132,538.38
$114,853.96
$ 17,684.42
Deduct - Expenditures
Personal-Servteea-
Salaries - Regular Employees
$.16,947.60
$,17,600.00
$( 652.40)
Salaries - Other Departments
-
1,800.00
( 1,800.00)
Other Professional Services
422.00
-
422.00
Total Personal Services
$
17,369.60
$
19,400.00
$( 2,030.40)
Contractual Services
Auto Use Allowance
$
341.00
$
-
$ 341.00
Printing Office Supplies
51.60
150.00
( 98.40)
Social Security
525.15
-
525.15
Employees Retirement
863.23
-
863.23
Total Contractual Services
$ 1,780.98
$
150.00
$ 1,630.98
Materials and Supplies
Office Supplies
$
109.90
$
-
$ 109.90
Wearing Apparel
425.94
-
425.94
Machinery and Equipment Parts
222.34
-
222.34
Paint and Painting Supplies
1.75
-
1.75
Parking Meter Parts
195.97
1,000.00
( 804.03)
Other Operating Supplies
24.11
-
24.11
Total Materials and Supplies
Sundry Expenditures
Bond Principal
Bond Interest
Temporary Note Interest
Fiscal Agency Commission and Postage
Miscellaneous
Total Sundry Expenditures
Capital Outlay
Parking Meters
Total Expenditures
Unencumbered Cash Balance - December 31, 1962
Add - Encumbrances - December 31, 1962
Cash Balance - December 31, 1962
$ 980.01 $ 1,000.00 $( 19.99)
$ 15,000.00
1,800.00
55,881.41
21.67
$ 72,703.08
$ 16,488.00
$109,321.67
$ 23,216.71
�-7 A -7 r,
$ 23.,591.46
$ 15,000.00 $ -
1,800.00 -
- 55,881.41
- 21.67
30,000.00 (30,000.00)
$ 46,800.00 $ 25,903.08
$ 18,000.00 $( 1,512.00)
$ 85,350.00 $ 23,971.67
$ 29,503,96 $( 6,287.25)
CITY OF SALINA, KANSAS
CONSTRUCTION FUND
STATEMENT OF RECEIPTS, EXPENDITURES AND BALANCES
January 1 to December 31, 1962
Account
Asphalt Resurfacing
Flood Control
Miscellaneous
Indian Rock Park
Sidewalks
Off Street Parking
Job 400
Job 401 Rolling Hills Addition
Job 404 Streets
Refuse and Park Building
Job 410 Concrete Streets
Job 414 Asphalt Streets
Job 411 Key Acres Addition
Job 412 Belmont Addition
Job 413 Lateral Sewers
Job 415 Streets
Job 416 Sewers 442, 443, and 444 Laterals
General Operating (Eng.)
Job 420 Balance of Key Acres Addition
Highland and Prescott
Job 421 Sidewalks
Job 422 Faith Addition
Job 423 Indian Rock Addition
Job 424 Asphalt Streets
Job 418 Sidewalks
Installing Traffic Lights S -W -S
Job 425 Curb, Gutter, and Paving
Job 428 Wallerius Addition
Job 429 Balance of Indian Rock Addition
Job 434 Talley Ho Addition
Bonds P -191 and P -192
Balances
1 -1 -62
$120,781.27 $
34,950.75
36,629.24
6,796.17
1,886.14
7,838.73
( 6,903.35)
6,829.73
14,739.29
8,580.16
34,620.35
111,561.05
39,797.05
50,418.81
(13,948.68)
( 3,329.35)
( 4,791.83)
92,080.04
Receipts
57,695.89
61,502.98
21.50
1,480.89
137,634.40
32,428.25
70,000.00
197,618.17
325.17
117,623.86
216,610.23
57,509.42
412,856.00
15,445.18
733.28
45,676.17
56,766.92
51,522.48
8,655.81
3,650.00
78
Schedule "17 "
Expenditures
Balances
Transfers
$ 51,522.48
$126,954.68
$
57,199.67
39,254.06
33,937.77
2,712.97
6,796.17
3,367.03
145,473.13
-
( 6,903.35)
6,903.35
249.16
6,580.57
( 6,580.57)
23,148.82
24,018.72
(24,018.72)
77,292.12
1,288.04
197,526.64
34,711.88
112,747.16
( 860.94)
66,207.90
91,213.01
255,451.14
11,577.90
1,746.39
(15,695.07)
46,053.40
8,126.67
5,046.92
( 9,838.75)
22,035.19
70,044.85
460,198.81
(47,342.81)
15,445.18
-
733.28
-
50,456.23
( 4,780.06)
59,531.46
( 2,764.54)
51,522.48
-
8,655.81
-
3,650.00
-
52,159.14
(52,159.14)
41.47
( 41.47)
63.80
( 63.80)
25.00
( 25.00)
23,695.94
(23,695.94)
23,695.94
Balances
12 -31 -62
$126,954.68
39,254.06
2,712.97
6,796.17
3,367.03
1,288.04
34,711.88
( 860.94)
91,213.01
11,577.90
(15,695.07)
8,126.67
( 9,838.75)
70,044.85
(47,342.81)
( 4,780.06)
( 2,764.54)
(52,159.14)
( 41.47)
( 63.80)
( 25.00)
Totals $538,535.57 $1,545,756.60 $1,821,816.49 $262,475,U $ - = $262,475.68
79
Schedule "1.8"
CITY OF SALINA, KANSAS
CLEARING ACCOUNTS
STATEMENT OF RECEIPTS, EXPENDITURES AND BALANCES OF CAST
January 1 to December 31, 1962
Total Receipts
Total Accountability
$117,529.98 $46,671.28 $44,044.64 $ - $5,994.50 $214,240.40
$117,529.98 $51,449.97 $44,044.64 $4,862.50 $5,994.50 $223,881.59
Deduct - Expenditures
Withholding
Social
Employees' Advance Receipts
To U.S. Government
Tax
Security
Retirement 1961 1962
Totals
Unencumbered Cash Balance - January 1, 1962
$ -
$ 4,778.69
$ - $4,862.50 $ -
$ 9,641.19
Add - Receipts
- 49.62
5.09
- -
54.71
Contributions By Employer and Employees
$117,529.98
$46,671.28
$44,044.64 $ - $ -
$208,245.90
Fees, Licenses, and Permits
-
-
- - 51944.50
5,994.50
Total Receipts
Total Accountability
$117,529.98 $46,671.28 $44,044.64 $ - $5,994.50 $214,240.40
$117,529.98 $51,449.97 $44,044.64 $4,862.50 $5,994.50 $223,881.59
Deduct - Expenditures
To U.S. Government
$117,529.98 $46,165.10
$ -
$ - $ -
$163,695.08
To State of Kansas
- -
39,067.09
- -
39,067.09
To Employees - Refunds
- 49.62
5.09
- -
54.71
To General Operating
- -
-
4,862.50 -
4,862.50
Total Expenditures
$117,529.98 $46,214.72
$39,072.18
$4,862.50 $ -
$207,679,38
Unencumbered Cash Balance
- December 31, 1962 $ - $ 5,235.25
$ 4,972.46
$ - = $5,994.50
$ 16,202.21
CITY OF SALINA, KANSAS
STREET MACHINERY FUND
STATEMENT OF RECEIPTS, EXPENDITURES AND BALANCES OF CASH
January 1 to December 31, 1962
Unencumbered Cash Balance - January 1, 1962
Deduct - Expenditures
Capital Outlay
Trucks $ 8,888.00
Tractors and Heavy Equipment 8,149.00
Transfer to Street Department
Total Expenditures
Unencumbered Cash Balance - December 31, 1962
80
Schedule "19"
$17,037.00
10,457.00
$27,494.00
$27,494.00
81
Schedule "20"
CITY OF SALINA, KANSAS
MATERIAL STORES FUND
STATEMENT OF RECEIPTS, EXPENDITURES AND BALANCES OF CASH
January 1 to December 31, 1962
Unencumbered Cash Balance - January 1, 1962
Add - Receipts
Reimbursement of Expenditures
Total Accountability
Deduct - Expenditures
Gas and Oil $11,103.52
Office Mechanical Equipment 1,360.17
Total Expenditures
Unencumbered Cash Balance - December 31, 1962
Add - Encumbrances - December 31, 1962
Cash Balance - December 31, 1962
$ 4,950,05
14,470.34
$19,420.39
12,463.69
$ 6,956.70
6.48
$ 6,963.18
CITY OF SALINA, KANSAS
CIVIL DEFENSE FUND
STATEMENT OF RECEIPTS, EXPENDITURES AND BALANCES OF CASH
January 1 to December 31, 1962
Unencumbered Cash Balance - January 1, 1962
Add - Receipts
Appropriations - City and County
Matching Funds From State
Payments From U.S. Government on Shelter
Miscellaneous
Total Receipts
Total Accountability
Deduct - Expenditures
Personal Services
Salaries - Regular Employees
Contractual Services
Auto Use Allowance
Telephone and Telegraph
Traveling Expense
Postage
Printing Office Forms
Motor Vehicle Insurance
Social Security
Employees Retirement
Motor Vehicle Repairs
Radio Equipment Repairs
Other Contractual Services
Materials and Supplies
Office Supplies
Motor Vehicle Fuel, Lubricants, etc.
Motor Vehicle License Tags
Machinery and Equipment Parts
Motor Vehicle Parts
Other Operating Supplies
Other Repairs and Maintenance
Capital Outlay
Equipment
Total Expenditures
Unencumbered Cash Balance - December 31, 1962
Add - Encumbrances - December 31, 1962
Cash Balance - December 31, 1962
$ 88.82
1,388.32
1,118.51
47.69
45.00
316.49
365.17
288.90
279.32
632.35
QnQ nn
$ 277.11
265.82
60.00
152.99
27.17
244.04
67.13
82
Schedule "21"
$ 9,500.00
8,828.47
6,830.11
2,005.74
$12,301.58
5,378.57
1,094.26
7,291.59
$ 307.01
27,164.32
$27,471.33
26,066.00
$ 1,405.33
165.81
$ 1,571.14
Farmers National Bank
Planters State Bank
National Bank of
America - General
National Bank of America
Water Refund
First State Bank
Totals
CITY OF SALINA, KANSAS
SUMMARY OF BANK RECONCILIATIONS
CITY TREASURER
December 31, 1962
Certified
Add
Balances
Deposits
$ 657,616.54
$ -
486,884.52
114,432.65
360,370.74 -
83
Schedule "22"
Deduct
Outstanding Bank
Checks Balances
$ - $ 657,616.54
229,726.68 371,590.49
360,370.74
309.55 - 309.55 -
100,000.00 - - 100,000.00
$1,605,181.35 $114,432.65 $230,036,23 $1,489,577.77
84
Schedule "22 -a"
CITY OF SALINA, KANSAS
BANK RECONCILIATIONS
December 31, 1962
Payroll Checks Outstanding - Planters State Bank
No.
Amount
No.
Amount
8823
$ 162.50
412
$ 115.00
10939
60.21
413
125.00
32
247.70
414
151.00
156
46.06
415
208.00
189
75.47
422
100.34
238
50.21
423
62.98
251
91.12
426
61.18
258
214.10
435
62.98
266
161.86
437
62.98
269
246.87
438
62.98
291
156.35
440
62.98
297
146.06
441
62.98
301
140.79
449
62.98
304
128.47
450
62.98
305
119.82
453
51.08
318
121.70
454
62.98
325
168.92
455
62.98
331
239.00
457
62.98
347
162.04
469
60.46
348
131.64
470
94.28
351
154.89
471
12.60
362
130.27
472
247.20
371
138.50
474
137.65
396
62.50
484
127.10
397
61.25
517
75.47
398
62.50
522
133.49
399
85.00
529
130.70
400
66.25
531
95.92
401
70.00
588
27.00
402
72.50
591
2,185.15
i
406
202.00
407
162.50
Total
$9,184.45
409
122.50
410
91.50
CITY OF SALINA, KANSAS
BANK RECONCILIATION - PLANTERS STATE BANK
December 31, 1962
Warrant Checks Outstanding
No.
Amount
18
$ 2.50
1311
2.50
3088
17.95
733
45.75
2168
1.00
5191
10.00
7014
4,850.00
3265
40.00
3917
5.00
4632
15.00
4667
25.50
4670
15.00
4764
27.80
4765
57.00
4766
73.05
4767
15.25
4768
20.90
4769
34.30
4770
12.38
4771
3.56
4772
525.76
4776
4,800.00
4778
75.00
4780 to
5047,
inclusive
51,412.14
Total $62,087.34
Bank Balance Per Bank
Statement - 1 -4 -63
Deduct - Outstanding
Checks as of 1 -4 -63
Bank Balance Per Books 12 -31 -62
Outstanding Checks 12 -31 -62
85
Schedule "22 -b"
$442,862.28
71,271.79
$371,590.49
Payroll Checks Outstanding 1 -4 -63 $ 9,184.45
Warrant Checks Outstanding 1 -4 -63 62,087.34
Total Outstanding Checks as of
1 -4 -63 $ 71,271.79
Checks Clearing Bank During Period
from 1 -1 -63 to 1 -4 -63 158,454.89
Total Outstanding Checks 12 -31 -62 $229,726.68
86
Schedule "22 -c"
CITY OF SALINA, KANSAS
BANK RECONCILIATIONS
December 31, 1962
National Bank of America - Outstanding Checks - Water Refunds
Warrant
Warrant
No.
Amount
No.
Amount
2581
$ .39
3693
$ 5.81
2606
.21
3728
6.62
2689
4.13
3734
2.,42
2694
.68
3740
1.68
2698
3.21
3764
8.88
2714
.02
3791
9.22
2716
.37
3822
2.46
2734
.12
3851
7.36
2743
.04
3857
3.27
2744
.01
3868
3.16
2745
.01
3878
4.53
2747
.03
3902
3.42
2748
.18
3913
.55
2750
.10
3916
9.39
2782
1.96
3920
.38
2793
1.78
3924
2.53
2794
3.21
3943
.84
2802
.41
3951
5.98
2823
.58
3956
3.75
2839
2.75
3995
9.73
2874
1.14
4051
3.17
2877
.63
4054
4.38
2878
.80
4078
3.25
2889
.21
4086
2.13
2902
1.98
4091
2.70
2921
5.32
4119
2.13
2923
.46
4120
4.07
3030
2.49
4127
4.12
3056
.69
4135
1.27
3099
1.29
4139
15.32
3114
2.18
4164
1.33
3151
1.16
4174
4.22
3201
3.51
4189
3.26
3219
4.47
4193
1.64
3253
4.21
4203
.64
3355
4.48
4210
2.65
3385
4.04
4222
5.99
3386
.29
4249
6.54
3398
407
4256
5.60
3437
.27
4270
4.07
3459
.92
4274
3.78
3508
4.95
4278
1.14
3544
4.75
4288
2.72
3545
1.96
4293
.71
3547
4.78
4295
1.35
3607
.69
4296
8.77
3614
.55
4300
2.05
3627
9.50
4302
5.12
3641
2.61
4303
8.92
3667
9.63
3692
.31
Total
J__309.55
87
Schedule "23"
CITY OF SALINA, KANSAS
CLERK OF THE CITY COURT
BANK RECONCILEMENT
December 31, 1962
Farmers National Bank
Certified Bank Balance 12 -31 -62 $9,032.93
Outstanding Checks
No.
Amount
No.
Amount
No.
Amount
10937
$ 20.00
13688
$ 2.14
14608
$ 19.94
11234
2.00
13486
5.00
14609
1.00
11237
3.00
13525
62.53
14610
1.00
11066
2.31
13925
1.88
14611
1.00
11080
7.50
14028
.75
14612
1.00
11210
1.00
14058
5.00
14613
1.00
11243
3.63
14103
10.00
14614
1.00
11292
.75
14108
.12
14615
1.00
11312
.25
14171
6.50
14616
1.00
11314
.81
14401
1.17
14617
1.00
11317
.94
14502
1.06
14618
1.00
11446
.19
14513
1.00
14619
1.00
11501
.19
14555
.50
14620
1.00
11589
.75
14570
1.88
14621
1.00
11786
10.00
14573
5.00
14622
1.00
11829
2.20
14580
2.46
14623
30.00
12011
1.06
14581
5.00
14624
5.00
12826
10.00
14597
.88
14625
.75
12405
.19
14598
5.00
14630
30.00
12455
.19
14599
5.00
14631
6.20
12472
5.19
14600
150.00
14632
45.00
12675
.59
14601
100.00
14633
14,24
12751
10.00
14602
10.00
14634
12:89
12768
1.06
14603
5.00
14635
1.28
13339
17.00
14604
45.00
14636
5.00
13117
3.22
14605
5.00
14637
25.00
13136
35.00
14606
25.00
14628
1,820.53
13230
71.84
14607
7.15
14629
2,067.15
14596
4.76
Total Outstanding Checks 4,782.62
Reconciled Bank Balance - December 31, 1962 $4,250.31
Total $27,850.94
CITY OF SALINA, KANSAS
88
RECONCILIATION OF FISCAL
AGENCY
Schedule "24"
December 31, 1962
Date
Date
Coupon
Bond
Type of Issue
Issued
Due
No.
No.
Detail
Amount
Waterworks
10-
1 -25
10-
1 -36
22
579
1
@
$ 22.50
$ 22.50
Series
R -115
1-
1 -38
7 -1 -45/47
15 -19
57 -60
20
@
10.00
200.00
Series
R -115
1-
1 -38
7-
1 -47
57 -60
4
@
1,000.00
4,000.00
Series
J -116
1-
1 -38
7 -1 -45/47
15 -19
16
5
@
10.00
50.00
Series
J -116
1-
1 -38
7-
1 -47
16
1
@
1,000.00
1,000.00
Series
P -145
10-
1 -48
4 -1 -49
to 10 -1 -58
1 -20
100 -110
220
@
8.75
1,925.00
Series
P -145
10-
1 -48
10-
1 -58
100 -110
11
@
1,000.00
11,000.00
Series
PK -164
11-
1 -54
11-
1 -61
14
240 -247
8
@
8.12
64.96
Series
PK -164
11-
1 -54
5-
1 -62
15
240 -247
8
@
8.13
65.04
Series
PK -164
11-
1 -54
11-
1 -62
16
240 -247
8
@
8.12
64.96
Series
PA -2
12-
1 -55
12-
1 -62
7
1 -5
5
@
30.00
150.00
Series
PA -2
12-
1 -55
12-
1 -62
1 -5
5
@
1,000.00
5,000.00
Series
FL -178
5-
1 -58
3-
1 -62
7
230 -237
8
@
11.25
90.00
Series
FL -178
5-
1 -58
9-
1 -62
8
230 -237
8
@
11.25
90.00
Series
FL -178
5-
1 -58
3-
1 -62
7
263 -270
8
@
11.25
90.00
Series
FL -178
5-
1 -58
9-
1 -62
8
263 -270
8
@
11.25
90.00
Series
FL -178
5-
1 -58
3-
1 -62
7
337 -338
2
@
12.50
25.00
Series
FL -178
5-
1 -58
9-
1 -62
8
337 -338
2'@
12.50
25.00
Series
FL -178
5-
1 -58
3-
1 -62
7
352 -369
18
@
12.50
225.00
Series
FL -178
5-
1 -58
9-
1 -62
8
352 -369
18
@
12.50
225.00
Series
FL -178
5-
1 -58
9-
1 -61
6
536
1
@
15.00
15.00
Series
FL -178
5-
1 -58
3-
1 -62
7
536
1
@
15.00
15.00
Series
FL -178
5-
1 -58
9-
1 -62
8
536
1
@
15.00
15.00
Series
FL -178
5-
1 -58
3-
1 -62
7
602
1
@
15.00
15.00
Series
FL -178
5-
1 -58
9-
1 -62
8
602
1
@
15.00
15.00
Series
FL -178
5-
1 -58
9-
1 -62
8
616 -621
6
@
15.00
90.00
Series
FL -178
5-
1 -58
3-
1 -62
7
628 -630
3
@
15.00
45.00
Series
FL -178
5-
1 -58
9-
1 -62
8
628 -630
3
@
15.00
45.00
Series
P -179
11-
1 -58
5-
1 -62
7
326 -328
3
@
14.37
43.11
Series
P -179
11-
1 -58
11-
1 -62
8
326 -328
3
@
14.38
43.14
Series
S -181
12-
1 -59
12-
1 -62
6
26
1
@
20.00
20.00
Series
S -181
12-
1 -59
12-
1 -62
6
60
1
@
16.87
16.87
Series
S -181
12-
1 -59
6-
1 -60
1
96 -100
5
@
16.88
84.40
Series
S -181
12-
1 -59
12-
1 -60
2
96 -100
5;@
16.87
84.35
Series
S -181
12-
1 -59
6-
1 -61
3
96 -100
5
@
16.88
84.40
Series
S -181
12-
1 -59
12-
1 -61
4
96 -100
5
@
16.87
84.35
Series
S -181
12-
1 -59
6-
1 -62
5
96 -100
5
@
16.88
84.40
Series
S -181
12-
1 -59
12-
1 -62
6
96 -100
5
@
16.87
84.35
Series
P -182
12-
1 -59
12-
1 -62
6
482 -491
10
@
16.87
168.70
Series
P -182
12-
1 -59
12-
1 -62
6
835
1
@
16.87
16.87
Series
P -183
12-
1 -59
12-
1 -62
6
173 -177
5
@
16.87
84.35
Series
P -183
12-
1 -59
12-
1 -62
6
343 -402
60
@
18.75
1,125.00
Series
FL -186
5-
1 -61
9-
1 -62
2
357
1
@
15.00
15.00
Series
FL -186
5-
1 -61
3-
1 -62
1
613 -614
2
@
25.00
50.00
Series
FL -186
5-
1 -61
9-
1 -62
2
613 -614
2
@
15.00
30.00
Series
FL -186
5 --
1 -61
3-
1 -62
1
625 -632
8
@
25.00
200.00
Series
FL -186
5-
1 -61
9-
1 -62
2
625 -632
8
@
15.00
120.00
Series
FL -186
5-
1 -61
3-
1 -62
1
953 -958
6
@
29.17
175.02
Series
FL -186
5-
1 -61
9-
1 -62
2
953 -958
6
@
17.50
105.00
Series
FL -186
5-
1 -61
9-
1 -62
2
1053 -1062
10
@
17.50
175.00
Series
P -189
11-
1 -61
11-
1 -62
2
486 -489
4
@
17.50
70.00
Series
P -189
11-
1 -61
11-
1 -62
2
561 -570
10
@
17.50
175.00
Water and Sewage
7-
1 -61
8-
1 -62
2
209
1
@
25.00
25.00
Water and Sewage
7-
1 -61
2-
1 -62
1
210
1
@
29.17
29.17
Total $27,850.94
CITY OF SALINA, KANSAS
CITY CLERK'S RECORDS
JOURNAL ENTRIES
December 31, 1962
General Operating Fund
To reclassify four taxicab
driver's licenses issued in April, 1962
To reclassify sewer fee collected
by Building Inspector in June, 1962
To reclassify amount received for use
of Police Department thermo -fax machine
City Manager
To reclassify Voucher #2318 issued to
Chandler -Davis Publishing Co. for 4 books
City Clerk
To reclassify Vouchers #9018 to #9022,
inclusive, issued to employees of the
City Clerk's office for extra work during
election registration
To reclassify Vouchers #9306 to #9310,
inclusive, and Voucher #9349, issued
for the erection and dismantling
of election booths
To reclassify Voucher #9935 issued to
Saline County Treasurer for year 1962
general election expense
City Court
To record as an encumbrance Voucher
#10230 issued for printing checks
and garnishments
City Building
To reclassify Voucher #3163 issued to
Central Typewriter Company for 7 chairs
To reclassify Voucher #6732 issued to
General Air Conditioning and Electrical
Company for an air conditioner
89
Schedule "25"
Budget. Accounts
Fund Ledger Accounts Revenues Expenditures
Account Account Account Account Account Account
No. Dr. No, Cr. No. Dr. No. Cr. No. Dr. No. Cr.
$ $ 363 $ 40.00
715 150.00
410 67,50
360 24.75 365 24.75
365 $ 40.,00
381 150.00
721 67.50
331 10.00 221 10.00 1
175 185.00 337 185.00 i
175 106.75 337 106,75
337 659.10 175 659.10
221 24.75
509 343.40 252 343.40 1
509 184.00 252 184.00
General Operating Fund (Cont'd.)
Fire
To eliminate year 1963 invoices for
gasoline purchased from Broman Oil
Co., Inc. on Voucher #10827 from
December 31, 1962 encumbrances
Police
To reclassify Voucher #6079 issued for
license tags for cars and Cushman cycles
To reclassify Voucher #6178 issued to
Consolidated for printing parking
violation tickets
To reduce amount encumbered on Voucher
#10805 issued to Sears, Roebuck & Co.
for wearing apparel
Street
To reclassify Voucher #8114 issued to
Sinclair Refining Co. for gasoline
Totals
Cemetery Fund
To reclassify amount collected
in November, 1962, from the sale
of cemetery lots and grave spaces
Totals
Noxious Weed Fund
To reclassify wages paid to employees
of other departments
Water Fund
To transfer interest collected on
investments during the year 1962
from the Bond and Interest account
to the Water and Sewage Revenue Bond
Series 1961 account
90
Schedule "25" (Cont'd.)
Budget Accounts _
Fund Ledger Accounts Revenues Expenditures
Account Account Account Account Account Account
No. Dr. No. Cr. No. I Dr. No. Cr. No. Dr, No. Cr.
365 $ 97.60 360 $ 97.60 $ $
365 3.20 360 3.20
125.55 125.55 257.50 257.50
300F $44,437.50.300B $44,437.50
727 $320.00
385 $360.00 729 40.00
360.00 $360.00
$ 345 $ 97.60
347 18.75 359 18.75
221 550.00 320 550.00
345 91.70
$2,173.45
355 3.20
527 91.70
$2,249.50
125 JILZ.50 120 1117.50
w
WATER AND SEWAGE DEPARTMENT
Pursuant to your instructions, we are submitting herewith our report on the
examination of the books and records of the Water and Sewage Department of the
City of Salina, Kansas, for the year ended December 31, 1962.
SCOPE OF AUDIT
The audit was performed in accordance with the general and specific require-
ments of the Minimum Standard Audit Program for Municipalities of the State of
Kansas approved by the State Municipal Accounting Board on July 23, 1949. The
audit included a verification of the assets and liabilities of this fund at
December 31, 1962, in the manner and to the extent hereinafter indicated, and a
general review of all income and expenses for the year 1962.
HISTORY
The waterworks system, supplying the needs of the
Salina, Kansas, was purchased by the City from private
and has been operated as a municipal utility since Jan
ing body of the City of Salina, by Ordinance No. 6544,
combined the waterworks system and the sewage disposal
Salina into a combined Water and Sewage Department.
BALANCE SHEET
residents of the City of
interests in October, 1925,
nary 1, 1926. The govern -
passed June 27, 1961,
system of the City of
The balance sheet of the Water and Sewage Department as at December 31, 1962,
is presented in Exhibit "A ", and is briefly summarized below:
Assets Liabilities
Plant and Property
$7,073,219.10
Surplus
$5,131,999.60
Current Assets
321,056.50
Fixed Liabilities
3,497,000.00
Other Assets
1,304,511.36
Current Liabilities
69,787.36
Total Assets
$8,698.786.96
Total Liabilities
$8.698,786.96
PLANT AND PROPERTY
A detail of the items
comprising
the Plant and Property account at December
31, 1962, is presented in Schedule "2 ",
Property account at December 31, 1961,
together with a detail of the Plant and
and a detail of the increases or decreases
in the account during
the year 1962.
Additions to the water and sewage system during the year 1962 which were
paid for from the proceeds of the combined water and sewage system revenue bonds
totaled $1,301,186.57.
When the City of Salina combined its water and sewage systems in the year
1961, a valuation of $900,000.00 was assigned to the sewage system, and all prior
depreciation recorded on the waterworks system was restored to the Surplus account.
The City of Salina has not recorded depreciation on its plant and property
since the water and sewage systems were combined. City of Salina Ordinance
No. 6546, which authorized the issuance of the combined water and sewage system
revenue bonds, provided for the creation of various accounts, including a
Depreciation and Emergency account to be used by the City, if no other funds are
91
92
available therefor, for the purpose of making replacements in the combined water
and sewage system of the City and keeping the same in good repair and working
order. During the year 1962, the Water and Sewage Department added $57,500.00 to
the Depreciation and Emergency Account, making a balance of $67,500.00 in the
account as at December 31, 1962.
CURRENT ASSETS
The petty cash fund of $1,500.00 maintained by the Water and Sewage Depart-
ment was counted by the auditors on December 31, 1962. This fund is used for the
purpose of paying postage, freight, temporary labor, and other emergency expenses,
including refund of deposits made to secure payment of accounts.
The cash collected by the Water and Sewage Department is remitted to the City
Treasurer for deposit. All cash received by the City of Salina, including the
cash received by the Water and Sewage Department, is deposited in one of four bank
accounts maintained by the City of Salina. Segregations of cash into separate
funds or accounts as provided for by City of Salina Ordinance No. 6546, author-
izing the issuance of water and sewage system revenue bonds, is accomplished by
the issuance of warrants payable to the various accounts provided for in the bond
ordinance. These transfers provide a segregation of Water and Sewage Department
cash for accounting purposes. All of the cash of the Water and Sewage Department,
however, remains commingled with the cash of the other city funds in the four
bank accounts maintained by the City of Salina.
A comparison of the cash shown by the records of the Water and Sewage Depart-
ment with the cash shown by the City Clerk's records for the Water and Sewage
Department is shown below.
Cash shown by Water and Sewage Department records
Current Assets
Water and Sewage Treasurer
Water and Sewage Treasurer Operating Account
Combined Water and Sewage System Extension
and Bond Retirement Account
Other Assets
Combined Water and Sewage System
Construction Funds
Funded Reserves
Bond and Interest $105,497.99
Bond Reserve 96,000.00
Depreciation and Emergency 67,500.00
$38,290.28
58,162.39
85,000.00 $181,452.67
$195,614.15
268,997.99 464,612.14
Cash shown by City Clerk's records - Statement of Receipts,
Expenditures and Balances of Cash and Comparison
with Year 1962 Budget - Schedule "14" $646,064.81
Accounts Receivable - Consumers, $49,556.56, represents the amount due at
December 31, 1962, from the customers of the Water and Sewage Department and the
Refuse Department. The Water and Sewage Department handles the billings and
collections for the Refuse Department.
The auditors added the consumers' individual account balances at December 31,
1962, and reconciled the total of these balances with the control account. None
of the accounts receivable were verified by correspondence with the consumers.
The inventories of operating stores and meter parts were taken by employees
93
of the Water and Sewage Department. The auditors readded the inventories and
test - checked the inventory extensions.
A detail of the prepaid insurance of the Water and Sewage Department at
December 31, 1962, is presented under Schedule 3.
OTHER ASSETS
City of Salina Ordinance No. 6546, which authorized the issuance of
$3,600,000.00 of Combined Water and Sewage System Revenue Bonds, Series of 1961,
provided that proceeds from the sale of the bonds were to be deposited in a
separate fund known as the "Combined Water and Sewage System Construction Fund ".
During the year 1962, $1,301,186.57 was expended from this fund for water
and sewage plant improvements. Interest received during the year 1962 in the
amount of $44,437.50 on short -term investments of the fund was added to the fund
balance as provided by Section 14 of Ordinance No. 6546.
The funds segregated on the records of the Water and Sewage Department for
the payment of current bond principal and interest, for the creation of reserves
to prevent default in payment of principal and interest, and for the creation of
depreciation and emergency reserves to provide for replacements and repairs of
the present system when other funds are not available, are shown as 'Other Assets"
in the Balance Sheet, Exhibit "A ". A comparison of the amounts of cash segregated
in these reserve accounts with the amounts required to be segregated by Ordinance
No. 6546 is shown in Schedule "4 ".
The investments, consisting of U.S. Treasury Bills and Notes, are carried on
the records of the Water and Sewage Department at cost. The custody receipts
issued by the Commerce Trust Company were examined, and were also confirmed by
correspondence.
SURPLUS
A detail of the changes in the surplus account during the year 1962 is pre-
sented under Exhibit "A ". The beginning balances of the reserve accounts created
under the provisions of Ordinance No. 6546, together with the year 1962 additions
to the reserves and the expenditures from the reserves, the ending balances of the
reserves, and a comparison of the actual balances with the required balances is
shown under Schedule "4 ". All of the reserve balances at December 31, 1962, were
in excess of the balances required by Ordinance No. 6546.
FIXED LIABILITIES
The balance of Combined Water and Sewage System Revenue Bonds outstanding at
December 31, 1962, was $3,497,000.00. Principal payments of $103,000.00 and
interest payments of $145,944.65 were made on these revenue bonds in the year 1962.
CURRENT LIABILITIES
Accounts payable at December 31, 1962, represents the amounts owed to suppliers
and vendors by the Water and Sewage Department at December 31, 1962. The accounts
payable were verified by an examination of the unpaid claim vouchers of the Water
and Sewage Department at December 31, 1962.
The Water and Sewage Department acts as billing and collection agent for the
Refuse Department. The amount due to the Refuse Department at December 31, 1962,
94
represents the excess of the December, 1962, billings to Refuse Department customers
over the amount of December, 1962, billings remitted by the Water and Sewage Depart-
, ment to the Refuse Department.
The auditors added the individual meter deposit cards and made a journal entry
to bring the control account into agreement with the detail of meter deposits. At-
tention is directed to the fact that the Water and Sewage Department does not credit
the individual meter deposit accounts with interest in the manner prescribed by
Section 12- 822.(G.S. 1961 Supplement)
INCOME STATEMENT
The Income Statement, Exhibit "B ", presents the results of operations of the
Water and Sewage Department for the year 1962.
The detail of the operating expenses of the Water and Sewage Department for
the year 1962 is shown in Schedule "l ".
As previously explained under the comments on the plant and property accounts,
the Water and Sewage Department has not recorded depreciation on its properties
since the water and sewage systems were combined. The auditors recommend that a
determination of the values of the plant and property assets be made for the pur-
pose of determining the annual depreciation to be recorded on the records of the
Water and Sewage Department.
The Water and Sewage Department paid $10,000.00 to the City of Salina during
the year 1962 in lieu of franchise fee.
JOURNAL ENTRIES
Journal entries made by the auditors are presented under Schedule "5 ". These
entries were placed on the books during the course of the audit.
MISCELLANEOUS
The customers of the Water and Sewage Department numbered 13,430 at the be-
ginning of the year 1962 and 13,387 at the end of the year.
CITY OF SALINA, KANSAS
WATER AND SEWAGE DEPARTMENT
BALANCE SHEET
December 31, 1962
ASSETS
Plant And Property (Schedule 2)
Furniture and Fixtures
Plants, Mains, Equipment, etc.
Total Plant And Property
Current Assets
Cash on Hand and in Bank
Cash on Hand $ 1,500.00
Cash in Banks
Water and Sewage Treasurer $ 38,290.28
Water and Sewage Treasurer
Operating Account 58,162.39
Combined Water and Sewage
System Extension and Bond
Retirement Account 85,000.00 1811452.67
Accounts Receivable - Consumers
Inventories
Operating Stores $ 72,318.80
Meter Parts 15,197.87
Prepaid Insurance
Total Current Assets
Other Assets
$ 48,490.23
7,024,728.87
182,952.67
49,556.56
87,516.67
1,030.60
Combined Water and Sewage System Construction Funds
Investments (At cost) $839,899.22
Cash in Bank 195,614.15 $1,035,513.37
Cash in Banks (Funded Reserves)
Bond and Interest $105,497.99
Bond Reserve 96,000.00
Depreciation and Emergency 67,500.00 268,997.99
$7,073,219.10
321,056.50
Total Other Assets 1,304,511.36
Surplus
Appropriated
Bond and Interest Reserve
Bond Reserve
Depreciation and Emergency Reserves
Unappropriated
Balance - January 1, 1962
Add - Net income - January 1 to
December 31, 1962
95
Exhibit "A"
$ 105,497.99
96,000.00
67,500.00 $ 268,997.99
$4,575,523.07
415,233.89
$4,990,756.96
Deduct - Net Amount Transferred to
Reserves - January 1 to
December 31, 1962 1273755.35 4,863,001.61
Total Surplus
Fixed Liabilities
Combined Water and Sewage System Revenue Bonds, Series of 1961
Current Liabilities
Accounts Payable
Due to Refuse Department
Consumers' Deposits
Meter Deposits
Refund Deposits
Total Current Liabilities
$ 25,504.52
1,099.84
$ 41,878.00
1,305.00 43,183.00
$5,131,999.601
3,497,000.001
69,787.36 11'
Total Assets $8,698,786.96 Total Liabilities $8,698,786.96 1 '',
CITY OF SALINA, KANSAS
WATER AND SEWAGE DEPARTMENT
INCOME STATEMENT
January 1 to December 31, 1962
Revenue
Water Revenue
Sewage Revenue
Tapping Services
Miscellaneous Income
Total Revenues
Operating Expenses (Schedule 1)
Net Income From Operations
Other Income
Interest From Investments
Net Income
$555,359.12
333,160.31
38,744.04
4,369.06
96
Exhibit "B"
$931, 63 2. 53
563.380.45
$368,252.08
46,981.81
$415,233.89
CITY OF SALINA, KANSAS
WATER AND SEWAGE DEPARTMENT
OPERATING EXPENSES
Comparison of Year 1962 and Year 1961 Operating Expenses
Water Supply Expenses
Well and Pump Repairs
Electric Power
Electrical Equipment Repairs
Well House Pump Signals
River Intake Pump Power
Sub- total -Water Supply Expenses
Pumping Station Expenses
Power
Pumping Station Labor
Fuel
Station Operating Supplies
Pumping Station, Lines and
Equipment Repairs
Electrical Equipment Repairs
Sub -total - Pumping Station Expenses
Softening and Treatment Expenses
Labor
Electric Service
Gas Service
Building Operating Supplies
Chemicals
Electrical Equipment Repairs
Building Repairs
Sub -total - Softening and Treatment
Expenses
Distribution Expenses
Foreman Labor
Meter Department Labor
Main Repairs
Truck Expense
Meter Department Supplies
Repair Services
97
Schedule "1"
Year Year Increase or
1962 1961 (Decrease)
$ 2.27 $ 41.16 $( 38.89)
4,464.32 2,526.86 1,937.46
90.20 212.63 ( 122.43)
810.00 742.50 67.50
10,569.51 7,362.20 3,207.31
$ 15,936.30 $ 10,885.35 $ 5,050.95
$ 4,784.00 $ 8,352.00 $( 3,568.00)
16,353.00
15,840.00
513.00
373.53
374.46
( .93)
208.84
38.46
170.38
1,422.90
665.07
757.83
382.55
1,325.37
( 942.82)
$ 23,524.82 $ 26,595.36 $( 3,070.54)
$ 39,990.15 $ 36,154.20 $ 3,835.95
2,844.00
2,116.00
728.00
9,019.11
7,150.95
1,868.16
768.29
841.37
( 73.08)
80,164.57
73,850.79
6,313.78
2,163.78
3,183.23
( 1,019.45)
112.80
299.69
( 186.89)
$135,062.70
$123,596.23
$ 11,466.47
$ 3,416.55
$ 3,795.00
$( 378.45)
5,224.65
3,453.65
1,771.00
4,800.00
4,800.00
-
3,437.30
2,425.25
1,012.05
1,896.32
957.10
939.22
26,495.00
20,138.41
6,356.59
Sub -total - Distribution Expenses $ 45,269.82 $ 35,569.41 $ 9,700.41
98
Schedule "1" (Cont'd.)
Sewage Treatment Expenses
Plant Salaries
Year
Year
Increase or
Sewage Line Cleaning Salaries
1962
1961
(Decrease)
General Expenses
12,219.19
5,718.21
6,500.98
Superintendent and Engineer Salaries
$ 11,480.00
$ 8,250000
$ 3,230.00
Office Salaries
37,959.30
30,471.85
7,487.45
Meter Readers Salaries
16,689.50
14,922.05
1,767.45
Travel
2,884.94
1,785.00
1,099.94
Office Supplies and Expense
17,208.82
12,902.66
4,306.16
Social Security
6,287.36
4,743.69
1,543.67
Insurance
4,536.00
2,400.00
2,136.00
Printing and Postage
8,826,66
79200000
1,62666
Sales Tax
634.72
21652
418x20
Interest
145,944.65
37,108 51
108,836.14
City Franchise Tax
10,000.00
10,000.00
-
Accounts Charged Off
-
1,534.27
( 1,534.27)
Long and Short Cash
115.37
116.22
( .85)
Employees Retirement
7,651.60
-
7,651.60
Sub -total - General Expenses
$270,218.92
$131,650.77
$138,568015
Sewage Treatment Expenses
Plant Salaries
$ 37,347.95
$ 18,120.00
$ 19,227095
Sewage Line Cleaning Salaries
11,097007
6,44649
4,650058
Electric Service
12,219.19
5,718.21
6,500.98
Gas Service
529020
366050
162.70
Plant Operating Supplies
1,602.60
2,281.26
( 678.66)
Chemicals
3,431051
66.73
3,365.78
Equipment Repairs
4,270.51
29085.97
2,184.54
Building Repairs
247,91
20123
4668
Drying Beds Expense
382.00
315.00
67000
Service Line Repairs and Replacement
2,239.95
911J8
1,32877
Sub -total - Sewage Treatment Expenses
$ 73,367.89
$ 36,512.57
$ 36,855,32
Total Operating Expenses $563,380.45 $364.809.69 $198.570076
CITY OF SALINA, KANSAS
WATER AND SEWAGE DEPARTMENT
PLANT AND PROPERTY ACCOUNTS
Comparison of Costs at December 31, 1962 and December 31, 1961
Furniture and Fixtures
Plants. Mains., EauiDment. etc.
Distribution
Structures and Manholes
Cast Iron Mains
Hydrants
Valves and Valve Boxes
Stand Pipe Real, Estate
Meter Boxes and Accessories
Sunset Stand Pipe
Sub -total - Distribution
Water Supnl
December 31,
1962
99
Schedule "2"
December 31, Increase or
1961 (Decrease)
$ 480490.23 $ 47,087,18 $ 1,403.05
$ 55,168.02
1,782,801.65
160,967.89
213,262.12
60,914.36
293,535.61
94,508.31
$ 55,168.02
1,762,070.94
155,691.49
213,262.12
60,914.36
265,281.46
94,508.31
$
20,730.71
5,276,40
28,254.15
$2,661,157.96 $2,606,89670 $ 54,261.26
Real Estate
$ 5,347.50
$ 6,097.50
$( 750.00)
Pump Houses and Derricks
22,000.47
24,397.56
( 2,397.09)
Wells
203,576.90
203,57 .90
r
Well Pumps
35,163.27
35,163.27
Flow Lines
47,824.04
47,824.04
-
Sub -total - Water Supply
$ 313,912.18
$ 317,05927
$ ( 3,147.09)
Pumping Stations
Real Estate
Real Estate Improvements
Pump Houses and Stock
Land - Underground Reservoir
Cottage
Reservoir
Electrical :Meters, P,�mps
Vent-are Meters
Underground Reservoir
Pipes and Piping
Water Softener Plant.
River Intake Pump
Water Supply Exploration
Gypsum Hill Water Tower
High Surface Pump
Scab -total - Pumping Stations
$ 16,532.86
3,580.40
18,750.84
21,626.19
28,545.49
30,572.28
6,185.44
183,638.82
15,186.88
1,102,056.58
169,099.27
16,190.07
99,526,69
31,889.11
$1,743,380,92
$ 16,532:86 $
3,.580.40
18,750.84
21,626 19
3,92.7..91
28,545.49
30,572.28
6,185,44
183,638 82
15,186.88
1,102,056.58
169,099.27
16 ,190 07
99,52669
31,889.11
(
3,927 91)
$1,747,30883 $( 3,92791)
General Equipment
Garage and Storage Buildings
Trucks and Compressors
Chlorinator
Laboratory Equipment
Water Office Improvements
Sub -total - General Equipment
December 319
1962
1QQ
Schedule "2" (Cont'd.)
December 31,
1961
Increase or
(Decrease)
$ 13,072.04 $ 13,072.04 $ -
43,998.46 21,022.28 223976.18
6,686.40 6,686,40 -
3,625.80 3,625.80 -
6,800.29 6,800.29 -
$ 74,182.99 $ 51,206.81 $ 22,976,18
Sewage Plant
Sewage Plant and Equipment
$ 600,000.00
$
600,000.00
$
-
Sewage Lines
300,000,00
300,000.00
-
Sub -total - Sewage Plant
$ 900,000.00
$
900,000,00
$
-
Expenditures From Water and Sewage
Revenue
Bond Proceeds
Sewage Plant 'Improvements
$ 641,645.85
$
-
$
641,645.85
' Sewage Trunk Lines
452,953,15
-
452,953.15
Key Acres Water Tower
75,884.94
-
75,884.94
Miscellaneous
161,610.88
30,908.25
130,702.63
Sub -total - Expenditures From Water
and Sewage Revenue Bond Proceeds$1,332,094,82 $ 30,908.25 $1,3019186,57
Total - Plants, Mains,
Equipment, etc. $7,024,728.87 $5,653,379.86 $1,371,349.01
Total Plant and Property $7,073,219.10 $5,700,467.04 $1,372,752,06
i
CITY OF SALINA, KANSAS
WATER AND SEWAGE DEPARTMENT
PREPAID INSURANCE
December 31, 1962
Name of Insurer
Property Insured
Water Towers
$ 10,000.00
United States Fidelity and Guaranty Co.
Steel Water Tower -
1 -60
Calkins Addition
United States Fire Insurance Co.
Steel Water Tower -
16.71 $
Calkins Addition
Firemen's Insurance Co.
Steel Water Tower -
Hail
Calkins Addition
Firemen's Fund Insurance Co.
Steel Water Tower -
1 -60
Calkins Addition
American Equitable Assurance Co.
Steel Water Tower -
16.71
Calkins Addition
American Equitable Assurance Co.
Concrete Water Tower
Newark Insurance Co.
Concrete Water Tower
Twin City Fire Insurance Co.
Concrete Water Tower
Merchants and Manufacturers Insurance Co.
Steel Water Tower -
1 -63
Sunset Park
National Fire Insurance Co.
Steel Water Tower -
Windstorm
Sunset Park
Firemen's Insurance Co.
Steel Water Tower -
90
Sunset Park
Jefferson Insurance Co.
Steel Water Tower -
1 -63
Sunset Park
The Western Fire Insurance Co.
Steel Water Tower -
Windstorm
Sunset Park
Standard Accident Insurance Co.
Steel Water Tower -
90
Sunset Park
Pumping Station and Contents
6-
Westchester Fire Insurance Co.
Pumping Station at
16.71
210 E. South
American Equitable Assurance Co. Pumping Station at
210 E. South
101
Schedule 9"
Deduct
Premiums Prepaid
Amount of Co- Insurance Policy Policy Earned to Insurance
Type of Coverage Coverage Percentage Dated Expires Premium 12 -31 -62 12 -31 -62
Windstorm
and
Hail
$ 10,000.00
90
6-
1 -60
6-
1 -63 $
19.40 $
16.71 $
2.69
Windstorm
and
Hail
10,000.00
90
6-
1 -60
6-
1 -63
19.40
16.71
2.69
Windstorm
and
Hail
10,000.00
90
6-
1 -60
6-
1 -63
19.50
16.79
2.71
Windstorm
and
Hail
10,000.00
90
6-
1 -60
6-
1 -63
21.10
18.17
2.93
Windstorm
and
Hail
10,000.00
90
6-
1 -60
6-
1 -63
19.40
16.71
2.69
Windstorm
and
Hail
7,500.00
90
5-
6 -60
5-
6 -63
14.55
12.88
1.67
Windstorm
and
Hail
10,000.00
90
6 -26 -60
6 -26 -63
19.40
16.26
3.14
Windstorm
and
Hail
10,000.00
90
6 -26 -60
6 -26 -63
19.40
16.26
3.14
Windstorm
and
Hail
10,000.00
90
3 -26 -60
3 -27 -63
19.40
17.88
1.52
Windstorm
and
Hail
10,000.00
90
3 -26 -60
3 -26 -63
19.40
17.89
1.51
Windstorm
and
Hail
10,000.00
90
3-
9 -60
3-
9 -63
19.44
18.23
1.21
Windstorm
and
Hail
15,000.00
90
3-
9 -60
3-
9 -63
29.10
27.29
1.81
Windstorm
and
Hail
10,000.00
90
3-
9 -60
3-
9 -63
19.40
18.20
1.20
Windstorm
and
Hail
10,000.00
90
3-
9 -60
3-
9 -63
19.40
18.20
1.20
Fire and Lightning
and Extended Coverage 9,500.00 90 6- 5 761 6- 5 -66 27.15 8.54 18.61
Fire and Lightning and
Extended Coverage 3,500.00 90 6- 5 -61 6- 5 -66 10.29 3.24 7.05
Name of Insurer
Pumping Station and Contents (Cont'd.)
The Continental Insurance Co.
The Continental Insurance Co.
American Equitable Assurance Co.
Well House Buildings and Contents
Property Insured
Pumping Station at
210 E. South
Pumping Station at
210 E. South
Pumping Station at
210 E. South
American Equitable Assurance Co. Buildings and Contents
The Continental Insurance Co. Buildings and Contents
Workmen's Compensation and Employees
Liability Policy
United. States Fidelity and Guaranty Co. Waterworks and Sewage
Employee
Schedule Liability Policy
United States Fidelity and Guaranty Co. Waterworks and Sewage
Employees
Water Softening Plant
St. Paul Fire and Marine Insurance Co. Water Softening Plant
The Western Assurance Co. Water Softening Plant
Firemen's Fund Insurance Co.
Water
Softening
Plant
The Northern Assurance Co.
Water
Softening
Plant
Springfield Fire and Marine Insurance
Co. Water
Softening
Plant
Workmen's Compensation
Limit- Employees
Liability 25,000.00
Bodily Injury
Liability - Bodily 50,000.00)
Injury 100,000.00)
Property 5,000.00)
Damage 25,000.00)
Fire and Lightning and
Extended Coverage 152,000.00
Fire and Lightning and
Extended Coverage 152,000.00
Fire and Lightning and
Extended Coverage 152,000.00
Fire and Lightning and
Extended Coverage 152,000.00
Fire and Lightning and
Extended Coverage 152,000.00
2 -28 -62 2- 28-63 1,198.99 1,005.18 193.81
2 -28 -62 2 -28 -63 401.16 336.31 64.85
90
1 -11 -61
1 -11 -66
(1)
83.45
80.94
2.51
90
102
1 -11 -66
(1)
88.16
85.50
2.66
90
Schedule "3" (Cont'd.)
1 -11 -66
(1)
88.16
85.50
2.66
90
1 -11 -61
Deduct
(1)
83.36
80.85
2.51
90
1 -11 -61
1 -11 -66
(1)
Premiums
Prepaid
2.66
Amount of
Co- Insurance
Policy
Policy
Earned to
Insurance
Type of Coverage
Coverage
Percentage
Dated
Expires
Premium
12 -31 -62
12 -31 -62
Fire and Lightning and
Extended Coverage $
7,500.00
90
6-
5 -61
6- 5 -66
$ 22.05
$ 6.94
$ 15.11
Fire and Lightning and
Extended Coverage
5,500.00
90
6-
5 -61
6- 5 -66
14.74
4.64
10.10
Fire and Lightning and
Extended Coverage
11,000.00
90
6-
5 -61
6- 5 -66
29.48
9.27
20.21
Fire and Lightning and
Extended Coverage
9,000.00
-
6-
5 -61
6- 5 -66
158.40
49.82
108.58
Fire and Lightning and
Extended Coverage
3,600.00
-
6-
5 -61
6- 5 -66
64.26
20.21
44.05
Workmen's Compensation
Limit- Employees
Liability 25,000.00
Bodily Injury
Liability - Bodily 50,000.00)
Injury 100,000.00)
Property 5,000.00)
Damage 25,000.00)
Fire and Lightning and
Extended Coverage 152,000.00
Fire and Lightning and
Extended Coverage 152,000.00
Fire and Lightning and
Extended Coverage 152,000.00
Fire and Lightning and
Extended Coverage 152,000.00
Fire and Lightning and
Extended Coverage 152,000.00
2 -28 -62 2- 28-63 1,198.99 1,005.18 193.81
2 -28 -62 2 -28 -63 401.16 336.31 64.85
90
1 -11 -61
1 -11 -66
(1)
83.45
80.94
2.51
90
1 -11 -61
1 -11 -66
(1)
88.16
85.50
2.66
90
1 -11 -61
1 -11 -66
(1)
88.16
85.50
2.66
90
1 -11 -61
1 -11 -66
(1)
83.36
80.85
2.51
90
1 -11 -61
1 -11 -66
(1)
88.16
85.50
2.66
Name of Insurer
Buildings and Contents - Sewage Plant
Firemen's Insurance Co.
Buildings and Contents - Pumping Stations
Bankers and Shippers Insurance Co.
Water and Sewage Department Vehicles
and Equipment
The Ohio Casualty Insurance Co.
Fidelity Bonds
United States Fidelity and Guaranty Co.
United States Fidelity and Guaranty Co.
Money and Securities
Globe Indemnity Company
103
Schedule "3" (Cont'd.)
Deduct
Premiums Prepaid
Amount of Co- Insurance Policy Policy Earned to Insurance
Property Insured Type of Coverage Coverage Percentage Dated Expires Premium 12 -31 -62 12 -31 -62
Sewage Plant Fire and Lightning and
Extended Coverage $225,000.00 90 7 -16 -60 7 -16 -65 $(1)220.73 $ 101.60 $ 119.13
Pumping Station Fire and Lightning and
Extended Coverage 3,500.00 80 3 -15 -60 3 -15 -63 10.00 9.32 .68
Bodily Injury
Money and Securities Inside Premises (2) 21,800.00
Outside Premises (2) 14,800.00
Totals
(1) Premiums shown are annual premiums
(2) Includes coverage on all city offices. Amounts of
coverage shown above represents coverage for
all city offices.
1 -15 -62 1 -15 -63 290.04 278.12 11.92
6- 1 -62 6- 1 -63 90.00 52.52 37.48
- 6- 1 -62 6- 1 -63 125.80 73.41 52.39
6- 6 -62 6- 6 -65 350.00 66.48 283.52
$ 3,722.67 $ 2,692.07 $ 1,030.60
Each Person
25,000.00
Each Accident
50,000.00
Property Damage
Each Accident
5,000.00)
1956
Ford Pickup
Fire, Lightning and
Transportation
500.00)
1956
Ford Pickup
Theft, Windstorm,
Hail, 500,00)
1956
Ford Pickup
Earthquake or Explosion
500.00)
1958
Ford Pickup
and Combined Additional
Coverage
800.00)
1955
Chevrolet Flat Bed
W /Winch
1,600.00)
1952
Joy Portable Air
Compressor
900.00)
1948
Dodge Pickup
200.00)
1954
Chevrolet Pickup
600.00)
1959
Chevrolet Pickup
1,800.00)
City
Treasurer
50,000.00
Water
Department Blanket
Bond
5,000.00
Money and Securities Inside Premises (2) 21,800.00
Outside Premises (2) 14,800.00
Totals
(1) Premiums shown are annual premiums
(2) Includes coverage on all city offices. Amounts of
coverage shown above represents coverage for
all city offices.
1 -15 -62 1 -15 -63 290.04 278.12 11.92
6- 1 -62 6- 1 -63 90.00 52.52 37.48
- 6- 1 -62 6- 1 -63 125.80 73.41 52.39
6- 6 -62 6- 6 -65 350.00 66.48 283.52
$ 3,722.67 $ 2,692.07 $ 1,030.60
CITY OF SALINA, KANSAS
WATER AND SEWAGE DEPARTMENT
COMPARISON OF RESERVE BALANCES WITH ORDINANCE PROVISIONS
December 31, 1962
Balance - January 1, 1962
Add - Transfers to Reserves - Year 1962
Deduct - Payment of Bond Principal
and Interest - Year 1962
Balance - December 31, 1962
Reserve Requirements - December 31, 1962
Bond and Interest Reserve
Bond Principal - Five - twelfths of
Principal Due on August 1, 1963 - 5/12
of $105,000.00
Bond Interest - Five - sixths of Interest
Due on February 1, 1963 - 5/6 of $64,635.00
Bond Reserve
Fifteen Months at $6,000.00 Per
Month Commencing October 1, 1961
Depreciation and Emergency Reserve
Fifteen Months at $2,500.00 Per
Month Commencing October 1, 1961
Reserve Requirements - December 31, 1962
Actual Reserve Balances - December 31, 1962
Excess of Actual Reserve Balances
Over Reserve Requirements
"104
Schedule "4"
Bond and
Depreciation
Interest
Bond
and Emergency
Reserve
Reserve
Reserve
Total
$ 107,242.64
$ 24,000.00
$ 10,000.00
$ 141,242.64
247,200.00
72,000.00
57,500.00
376,700.00
_
$ 354,442.64
$ 96,000.00
$ 67,500.00
$ 517,942.64
248,944.65 - - 248,944.65
$ 105,497.99 1--9-6-.,-0-00.00 $ 67,500.00 $ 268,997.99
$ 43,750.00 $ $ $ 43,750.00
53,862.50 53,862.50
90,000.00 90,000.00
37,500.00 371500.00
$ 97,612.50 $ 90,000.00 $ 37,500.00 $ 225,112.50
105,497.99 96,000.00 67,500.00 268,997.99
$ 7,885.49 $ 6,000.00 $ 30,000.00 $ 43,885.49
CITY OF SALINA, KANSAS
WATER AND SEWAGE DEPARTMENT
Tf%T Tn TT A T L1 XTTTT = V
December Ji, 196Z
Furniture and Fixtures
Prepaid Insurance
Car Mileage
Office Supplies
Furniture and Fixtures
Meter Department Supplies
Office Supplies
Plant Operating Supplies
To reclassify the following vouchers
issued by the Water and Sewage Department
during the year 1962:
Date Voucher
Issued No.
2- 8 -62 2799
2 -20 -62 3040
4 -13 -62 4176
4 -30 -62 4594
6 -29 -62 5886
7 -24 -62 6503
11 -14 -62 8821
Issued To
Central Typewriter Co.
Central Typewriter Co.
Harry Hoffman
Central Typewriter Co.
Johnson's
Franklin A. Adams
Consolidated
Typewriter Repair
Mylar Ribbons
Car Mileage
Two Posture Chairs
Air Conditioner
Insurance Premium
Two Cosco Chairs
Investments
Interest from Investments
To record interest earned during the
year 1962 on U.S. Treasury Bills purchased
and sold during the year 1962, and to
reduce interest from investments by the
amount of the accrued interest paid upon
the purchase of 3 1/4% U.S. Treasury Notes,
Prepaid Insurance
Insurance
To adjust the Prepaid Insurance
account to the actual amount of the
prepayment at December 31,, 1962.
Water and Sewage Revenue Bond Series 1961
Bond and Interest
To transfer interest collected on
United States Treasury Notes during the
year 1962 from the Bond and Interest
account to the Water and Sewage Revenue
Bond Series 1961 account.
Meter Deposits
Miscellaneous Income
To adjust the liability for meter deposits
to agree with the tape of the individual
meter deposits at December 31, 1962.
105
Schedule "5"
Account
Correct
Number
Account
Originally
Number
Debited
430
1150
430
1150
425
430
1150
430
1150
630
1190
430
1150
320
I s
A
106
Schedule "5" (Cont'd.)
Dr. Cr
$ 1,626.66
$ 1,050.00
$ 8,400.00
$ 193.97
$ 73.80
1,452.40
164,00
234.25
13.00
2,544.31
$ 2,840.10
$ 1,626.66
$ 1,050.00
$ 8,400.00
$ 193.97
$ 15.00
1,626.66
2,840.10
$ 2,840.10
Account
Number
Printing and Postage
445
Deferred Charges
1185
To transfer the balance of the
Deferred Charges account at December
31, 1962, to the Printing and Postage account.
Reserve for Auditing
1225
Office Supplies
430
To eliminate as at December 31, 1962,
the excess provision for auditing services.
Reserve for Bond Principal
1255
Net Worth
1310
To reduce the Reserve for Bond
Principal account with the excess of
the amount of Combined Water and Sewage
Revenue Bonds paid on August 1, 1962,
over the amount debited to Reserve for
Bond Principal.
Water and Sewage Treasurer Operating Account
1171
Water and Sewage Revenue Bond Series, 1961
1176
To correct error in paying the following
claim vouchers from the Water and Sewage
Treasurer Operating Account.
Voucher
Date Number To Amount
2-12_62 2662 Salina Journal $117.72
7 -1262 6085 L. 0. Bengston 76.25
Total 193.97
Meter Department Supplies
320
Office Supplies
430
Insurance
440
Plant Operating Supplies
630
Miscellaneous Income
920
Interest from Investments
970
Car Mileage
425
Printing and Postage
445
Profit and Loss
1320
To close out the income and expense
accounts reopened by the above journal
entries, and to credit the Profit and
Loss account with the increase in the
net income.
Profit and Loss
1320
Net Worth
1310
To transfer the increase in net
income resulting from the above journal
entries from the Profit and Loss account
to the Net Worth account.
106
Schedule "5" (Cont'd.)
Dr. Cr
$ 1,626.66
$ 1,050.00
$ 8,400.00
$ 193.97
$ 73.80
1,452.40
164,00
234.25
13.00
2,544.31
$ 2,840.10
$ 1,626.66
$ 1,050.00
$ 8,400.00
$ 193.97
$ 15.00
1,626.66
2,840.10
$ 2,840.10