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Audit - 1937 CITY OF SALINA, KANSAS FINANCIAL REPORT Covering the Peri c.d From January 1. to December 31. 1937. Inolusive. M. J. KENNEDY Certified Public Aooountant Salina - Kansas CITY OF IALDA. UI8AS BOAAV or om OOIIJUSSIONERS a. .... Jaobon B4 Jforpu1Jem .... Barl c. BraD80n II. L. Id.toheU lI'm. H. Fern CIn OFFIOIALS II. L. IJI"cMn 01i;y JCNuI.ger Chaa. B. ~ 01 ty Clerk and Director of F1D&noe 1Iem7 H. Eberbardt C1V~ 011'1' OF SALINA, D.l8A8 ~ Pap Jfo. COIIM'BIIT8 ... - - ... ... .. ... .. ... ... ... ... ... ... ... ... ... ... ... ... - .. ...... 1 to aT IXHIBI! w.w tmawly ftADMalt 0' RBOSIPfB. DIDUR.8IImlft'8 Atm B.AL- A1ICI8 OJ' CAla A.HD DVlSDfBItS- .. ... ... ... ... ... ... ... ... ... ... ... fUl.D BUBD't or RECKIPlS, DXSBUR.8IImlft'8 A1fD JW..ANCU 8ohe4ul. 1 o.ue....l..... ... A~ft~.tn.ti.... and ftnuoe 1>epe.rt.Mnt ... ... I' Schedule 1 Gfm8ra1 Fw1d ... Dn!U1 ot Jl90elpts .... Peoa. LloenH. and ~~---~-~~---------------- ~ t~. 1 o.en.l J'U:D4 ... ))ataU ot D1abunemen_ ... 8a1arl.. ... ... _ Q. 80hedule I 0eD8l"&l rund ... Legal Depl.l"1llerrlt- ... ... ... ... ... ... ... ... ... ... _ .., Schedule S Glimeral Fund. - BuU~ Depal"tment ... ... ... ... ... ... ... ... ... ... ... a Sobtdul... Celwral Fund ... Pol1oe Depe.rtsent ... - ... ... ... ... ... .. ... _ _ ... " Sobedu1e 6 Genen.l Fund ... S'tr'eet Depar'baent ... ... .. ... .. ... ... ... ... ... .. ... 46 SChedule 6 o.ne.ra1 Fund ... 1ng1neer1ng I>>partment ... ... ... .. - - .. - _ 4G Sobedu1e ., Geneftl l'\md ... M11k Inspection ~t- ... ... ... - .. ... - 4' 8ohedu1e 8 Schedule 9 Fire Departa.at Fund ... ... ... ... .. .... ... ... ... ... ... .. ... ... ... .. ... ... 48 Park ~PfiJ ~t P\1nd ... - ... ... ... ... - ... ... - ... .. .. ... .. .. - - .. SohedulelO _..1a1Ba11Pund.--------------____ 60 Sohed.ule U .... Diapollal FuDd ... ... ... - - ... ... - - ... ... ... - ... - ... ... .. 61 SobeG1.e 12 General ~~t P\md ... ... ... - ... ... ... - ... ... ... ... ... - ... ... 62 Sobedule 11 lrat;er &:D4 Light Fund ... ... ... ... ... ... ... ... ... ... ... ... ... ... ... ... .. ... 81 Soh.edul_ 14 Bond, lntereat and 81.nk.ing Puncta ... ... ... ... ... .. ... ... ... ... ... .. 64 Iobedul. 16 Wata1"worka ~ Fund ... ... .. ... ... ... - ... ... ... ... ... ... ... ... . Sohedule 16 Band Fund ... ... ... ... ... ... ... ... ... ... ... .. ... .. ... ... ... ... ... ... ... .. - 66 Schedule 11 L1brary Fund -- ... ... ... - .. ... ... ... ... ... - ... .. ... .. .. ... ... .. .. fI1 Schedule IS Truet and AJt;onoy F\md8 ... ... .. ... .. ... .. - ... - ... - .. .. - - .. 68 Sohedule 19 A1rport~d."'-"'--"'-- ...--- ----------- 69 Soho4u1e 10 01 ty Court J\m.d ... - ... ... ... ... ... ... ... ... ... ... ... ... ... ... ... ... .. ... ... eo nmEX em OF eAt,'ulA. IAIJiJAS ~ ...~ ~ !fo~ J'U'ND SB.tBIIIlft OF ucm:ma, J)IDtJR.8I&Ht8 AND BAI..A.NOES .. ooatt.ma..d Iohe4ule 11 ..,..~ ~1 ...... ... .. ... ... .. ... .. ... ... ... ... ... ... .. ... ... ... .. G1 Sobedu1eU a.e1W~~"'-"'''---''-''''''--''-''' 61 8ohedu1e 23 ConetruO'tlon P'und8 .. - ... .. - ... ... .. ... ... ... .. ... ... ... .. - .. a 8~h ~\1on.FuDd----------_.._"''''--'''- M BXHDI't wa. CASH m CUSTODY or CIn ~- ... ... ... ... .. ... ... ... .. .. .. Sohedu1e 10 lieoonol11atlon of Bank Balances- - .. - ... .. .. .. ... ... - ... 66 Schedule IS Outatand1ng them ... .. .. .. ... ... ... ... .. .. ... ... ... ... .. ... .. .. f!/T to 68 EXlUBtt .0. Ii.'fVES~NTS IN CUSTODY OF Clfi !'RE.ASliRER ... .. ... .. .. ... .. 69 $Obedu1e 26 SinlQ. '"& lUD4 - D:rtIestment8 - .... .. .. ... ... ... ... .. .. .. .. .. ... 'TO Schedule I? F1reD8llc Relief Ji'\md .. 1:lrve8tmen:t .. .. ... .. .. .. .. ... .. ... n Schedule 18 0;ypeUII. BiU OeMter'ylndowlaen't Fund ... .. .. ... .. - ... .. - 12 Sohed:u1. 18 Blnor.at Memorial tlladotIIettt Fund ... .. .. .. .. ... .. .. ... - 11 BIBIBIT .0. COMPARISON OF RECEIPTS WI!!! BUOOEt ... ... .. ... ... ... .. .. .. ... 18 BmIBIT ~- COMPARISON OF llXP'ODr.roRES WITH .BUOOET AND ft~ OF tJ~D WlCD BAI..A.NCE8 ... ... ... ... .. - ... ... ... .. .. .. ... .,,, IXHDIT"'. COKPAaI805 OF CASH l>18B~ AS APmoPRIABD BY ORDItfAlO'E ll1!H ACTtW. CASH J)ISB~ts BY Fl1HD8- ... fa EXHIBIt -0- CONPARAfIW 8TAmrDt or fAX LE11U .AID ASSESSSD VAL- UArXOHS snowING NdOVft OF 1911 TADS DUE IN 1918- - 16 IXHIBI! er 8UliDWtY CONPARXSON Am> UCONGILIATION OF UI6 tAXieS DUB D 1.' ASSESSED JJro OOIJ&CtBD- .. - .. .. ... .. - ... - .. " D.1UBrr -I- 81'AtDEN'f OF T.AXES RECEIVED JI'RO$l OOlmTY 'tREASURER .. SIi()WI1lG YRAR OF ASSESSMENT. 1>ISTRIBtnION TO FtmDS ON BASIS OF ASSES~.t AID COlaARIOON WITH DISTRIBUTION TO FU1fDS llA.IE BY CITr - .. - ... .. .. .. .. .. .. ... - - .. - 18 EXltIBIT "J. OUY CJ..,ERJ:'S REVOLVING FUND - ANALYSIS OF DEPOSITS M'D c:aECIS ISS"l.1ED-----------..------- 19 IXHIBIT -X- BOARD OF DIRECTORS - OYPSUIt HILL C8E'l'ERY ASSOCIATION - STAmMENT OF m;CEIPTS. DISnUR~'TS AND BALAUCES OF CASH A..'ID INVESTMENTS- .. .. - - .. ... - ... ... ... ... .. ... - 80 INDEJ ~A~ue~ .... "- ~ 19 BXHIBlf .". 8obM11e 10 1oMcl14e 11 8_611. 11 8ohMa1e 11 EXHIBIT ... E.mIBIT .... UHIBn tlO" EXBIBl! -pi' BXHIBIT t1Q. DJIlBIt "It" 1tXHI1)If .... Schedule :sa SoMdu1e 18 BXJlIBI r -".. IDIBI,T tt(J'f J BlKIBIT -.6.- mtIBIT 1t;s1t Sohedu1a I Schedule a Clft' OF 8At.m. IAISAS ,1JfO'.U ~ Iou'c1 ., Df.rM1:On - ~ BU1 c.ewr, Aaaoolat1oa - CUh .. J'nw....te Ia cutody of 7.'.Nuurel" .. ... . CtDI OF em OOUll! - ftABIIm.' OF UClXP1'S. DDBUR.SB- UIJI!S AI'J) BALAICBS OF CASH - .. - .. - ... .. -- .. ... ... .. Cash an' !rt.a1aent. iD CUteq of Clerk ot 01 ty Court ".....,. of ,... em. .. ad Jatano.. or Ca8ea .. ... -- DetaU. or Feea on am4 and DII1tt... of Cue. .. 01...u aue. ------..--...---.-.'.------ Detd1 t4 PeN on BaD4 and Bal.... ot ea... .. tlri",t-.l ~......_._-_..._..._.._--_...._.._.. AXALYSIS OF POLICE OOURT RECORDS - - ... - .. - ... .. .. - AlALYSIS OF RECORDS OF' CITY BUILL/IliG INSPECTOR.. - .. COMPA:R.XSON OF DEPOSIroRY BOlfDS AND BALAUCES ON DEPOsrr fIDELITY BOJlDS IN FORCE . .. .. ... .. .. .. ... .. .. .. .. - .. ... DlSURA.lfCE IN FOReE ... IXCLUSIVE OF ltATER DEPARTMENT .. ACCOUftS RECEIVABIJl:- ... .. .. · .. .. .. .. .. .. .. .. .. .. .. .. ST.UE.1t OF BOIDED IJmEBBmJESS - .. .. ... .. .. .. .. ... .. ReooDGU1a&ta. of City of Sa.l1na n.eo&1 .A.ge'noy Aoeo\mta Otltatud~ Jfa1Nn4 BoDda a4 Oo~ - .. .. .. - .. .. .. .. ftAD*ME1l1 OF DIdJIOlURY lI)'l'E 11lDBB1ZmlBSS ... - ... .. ... ... .. .Aln)IT ADJUS1.'fI(!NT D'lR1E8 .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. 1f.A1"IRIfORXS D1tl'AR~ FUJm ,.. !fo. 81 81 88 CN 88 to 87 88 89 80 91 ,. 81 M 96 96 ", 98 09 to 100 CCliIiIlIJIT8 .. .. .. ..' - .. .. .. - .. .. .. .. .. .. .. ... .. ... .. .. .. .. 101 to U4 BAL.ANCI SHEBT .. .. - .. ... .. .. .. .. .. .. .. .. -- .. .. - .. .. 115 PROFIT AND LOSS STA~ .. - .. - .. - - - .. - - - - - U8 to U1 Plenti end P.roperty .. .. .. .. - .. .. - .. - .. .. .. .. ... .. .. .. 118 A43~.l.t1Dg JoUl"D&l Entrie. ... .. .. - .. .. .. .. .. .. ... .. ...... 119 to l!1 ImlEX oo~4 M. J. KEN NED Y CertlAed Public Accountant . . SALINA, KANSAS M.y 11. 19$8 to .. ~ and Board ot OOmr.d.ael0n0r8, 01ty ot .a15... Ianau. Gatl...... Purauant to your 1nstnaot1one, an audit baa been made ot 'the 1"inlu:lclal boob e.n4 I'eOOrc1a ot the City ot Sal1Da. l'an8aa, ter U1e period troa Ja.mae.ry 1, to ~ber ~n. 193? lDclwd..ve. The report of such audit 18 herwUn submitted. CoJJISl8nte, exh1blte. and eohedul.. portdn1ng entirely to the waterworks De- partment are 8Ubmi tted sepa.ra'tely on pagea 101 1>> 121 of th1a report, and eepan.te OOp188 of 1'.he.t ~lon 01" the report ha"N becm subm1 tted to 1;bo Wa'tenol"ks iAdv1801'"y CoJrnl8olon. A eope.rate ooW ot OOIIIneDts4I exhibl ta, and soh.dulse ~ing to the Clerk of the City Cour-t has been submitted to the olerk of the 01 'ty' court. soon OF AUDIT The aud1 t W&8 performed in accordance wi tit the ~neral and apeoU'ic required prov1&lons 01" the Minblum standard Audit Progt"Wll. approved by the 8taw )fun- 1clpal MOO'lmt1ng Board u of Ibvember 21, 19$5. and lnoludod an exa1ratlon ct the records 01" all city 01"1'10$8 and offioials except tile JlUn1oipa1 Band Board. the Public Library Board, and the !\tblto Health Jfurslng Board, which boards recelve money appropriated by the c\ty out 01" oertain olty' funds but 1Ih1ob haw excluslve oontrol over the disbursement ot both the amounts appro- priated by the oity and moneys which tJley 18&.)" reoeiw .from other sources. RECEIPTS. DISBURS&ENTS .A!'W BALANCES OF CASH ,A.-qD INVESTME}J~ SUiOiARY BTA'l'EMEBT OF R FeEIPTG. DISBURSEKUTS AND BALAJlCES OF CASH .AID lRVBSt- I4ElIfS, Ixb1bit "A".Vacter th1a exhibit 18 shown .. oo12.de12nd eta:bl,.nt ot fuad ba1anoee ~ t:4 Jaua.toy 1, 1937. fund noeipta md d1ebura.-nte during the ,.ar unor 1"ft'1.... and t\md be.lanoes a. at Deoeber 51, 1951. A euurnary ot ouh and 1.mre.~'t8 1n 1ihe oustody of the city treasurer aa at Deoaber 81. 1937. is a1eo 'Ibown at the toot of thi. statement. Th.1a u:hl1'i1t 1Dolwtee only reoeipts end d1ebureementa whloh are cleared thrC}ugh 'the reoords ot the 01 ty clerk and tund balances represented by oash aa.d 1:a.wlIItments 1n tho oustody of the .iV treasurer. Cash tranaaot.1ona of the 07,pS\D Hill CfID8tory Assoclation aM. 'the clerk td the eity ooun and add1tlonal oub. and. 1nvee'bDenta ot the W..te...,rka Depal'"'tment Fund are exh' bi ted aeparat.oly and OOR:lCmted upon in later paragraphs ot th.1. report under appropriate hea.diDga. FUND STATEU.ltNTS OF HECEIP'.i'S. DI8B8RSEMEhTTS AfID BALANCES, Schedules 1 to 24. iDolueiw. Vader the above .chedules are presented. ata1'8aen~ of' receipts. d18bureements and balanoes tor each of the 1'unde and clas... of funds surmno.r- t&.d UDder Exhibit "Aft. !he ol....1t'loatlon ot reoe1p'to and disbursemen'te shown within each f\md ls, exoept tor m1Dor changes, the olasaltioa'tion as shown on the records ot the oity olerk and direotor ot finance. 1. Ybtt ..11,..-t1on of "I 'tJo the wrlows 01. t\IDda 1e OOIIlm8Ilted upon la'tlw 18 ~ till. nport "'1' ihe hAc11ng "!axel-. salaries pd.d to ottt.alal md regular ~ durt.Dg 1M aucl1t per104 we.... round to 'be h aooord8l1oe with 'tho rates IpMutect by O"~~"". and w1thin the lSai.tatiou pre.ribed by .tatutea, with ..-pt1cma herelzlattel' noted oonoern1ng the salary' of the 01 ty olerk, super- 1.nteJ:I4_t ot .tree_, eeoretuy of the G,yp1l\Jll1 H1l1 C8II8tery A8800tat1an, and oeriain ee.le.ri.. of the lfaterworb Department Fund. CoumeIlts are %JOta.M."4 pertdn1ng to the oeMain tunda an4 .tund 1..... wh10h aN ...1.t-upla:ta:w1'7'. Tow attention. 18 directed, however, to the toll~ 1teu 1nolu4e4 in 'the.. tlmd aohedul... GENERAL nllD. lJ1e reoeip1;s and ci1sburseme:ts or the GeJ'.l8ral Fund of the 01 't\Y 8.Z"(t reeor4ecl In MftU lJUb-d1T1aiona o~ that fund, u 1nd.1oated l.IIJ.4br Exhibi't '!A.. tu>>8 lniecl tor the GeU6ral Fund are pro-rated to all tM eub-di visions ot the General Ftmd. b proportion to the 'bud.get tor oaoh deparimlmt, except that 110 taxe. are allocated to the A4'ndl'lt.trat1ve _d F1nJmoe Depal"'bnent. that eub-4iTialon otthe GeMn.1 Pund 18 t1nanoed entirely 'through t.he collection ot 11oeDM.. tranchl..s. 8.114 other type. ot 1"fiftU\le.. GENERAL Fmm - A,1liI1USTRATM AND FINANCE DEPARTMENT, 8me4ul. 1. Reoelpts from ftl"lous type$ of tee., lioenses, and perm! ta, "6 detailed under thi. aobedule, were oompe.red with the totals ~ sUdler reoeipts tor thE.: years 1934 10 1936. bloluslw. Receipts from the sale of beverage dealers' Lt- 08I.'lh8 haw 8hcnm a gradual increase from. 12,126.00 1n the year 1934 to $3,695.00 in the ~ 1931. Dur1nr; the seme period there has been a gradual deo11n19 in dog registration taxes froti1. 81.301.00 in 1934 to $531.00 in 1937. Receip'ts from the sale of marble, m.u.sio, and cigarette 'Nnding maoh1ne 11- oenaea iDoreued trom .415.00 in ],gS6 to .2,469.00 duri.ng the year 1931. ~l,ta bom otbAtr types of 'MB, l10enaes Ii and pem1 ta d1.tr1.ng the year 1937 oompa.red fawrably with similar reoelpts for the three prior years. P'ranOhlae ord.1n8.nee. in .tteot during 'the audit period were 1nvea'tigated, and it was aaoerta1ned that the GlOunt8 reoelwd during the )'8ar 1931 wore 1n ao- oordanoe wi tJl 'the amounts stipulated in the fra.noh18eae Reoelp'ta tor throe months reDtal on a hor.e barn are 8hown 1n the amount of 116.00. !hi. barn W&$ orlginally 10ea tGd in oak:~" le Park where it 'WU used by the looal battery of the I&r.t.&u .ational Gua.rcl. Upon the ~'geIm\t ot Oekdal. Park, tho barn 11&8 _.".4 to a aite leued by the oit;,y on East Gypa,. Awnue 1Ibere the 'bQ:ttery oont1nued to u.. it as a 8 table. The horaes 01III:l8d by the bat.ry were subsequently rep1aoed with motor equlpment, end the oity bas made an effort to map the barn rented 81noe that date. The lease oovering tne 8ite on which the barn i8 looated...... not made avall- able to the au41tor., however, ,.. wore ad.v1eed by the oity manager that the le.sol" lnwrprete tetm8 of the leue as prodding that upon the date tho bat'tery' ....8ed to UN 'the barn the lea.. was terminated and that ertrnel"ahlp of the barn was tnmsterre.d to the 188601" on tba t date under the 'tenu of the 10..... 1he oity ~r" however, ls ot -the opinion 'that title 'to the barn 18 .till vested in the a1 ty. Police oourt flnes and torteiUu-e. 1n "the amount of .7,,461.'76 were reaeiwd trom the pollee judge. An analysis ot tho reoorda of the polioe oourt 1s .hewn under bbiblt "U.. 2. the ~'a &ppori1~ of olgantte etuap 1:uee al1oo&1>>4 to the OO\D1ty by tbe etaw ... eomma.ted upon IBOre tul17 un4er the heading -taxes.- Pl_bera' clepoal. t in the MLOCt. ot tU.OO were ""1....4 during the 1Ml" and an e.q\al amount was retunc1ed to p1um.bera. Under the orcl1na.noes or i:he 01 ty, pluaben are Nq\I1red to deposit t\mda to 88O\U"e the payment of lmros.o.. ren4ered bT the oit:y oowr1ng; the city'. charge tor repd,ring street and alley r-wmonte out by pl\l1Dben in the course otthe1r business.. The aud1- ton _re advised by the city olerk 'that the on~ reoord of plumbers' deposits reae1ft4 and retun4ecl i. that'l!t1ioh i6 oonta.ined In tho nJoeipte and d.1.burse- MDts reeorde orpreY1oua pan. The liAbility ot tM oity on plumber.- c1epoei tis,. theretore. wu not uoertained. tDtereet on da11-1' bank ~lN1O.8 1n t;he amount of .146.96 W\I\8 received durinG tile year. The lnteres't collected 'WaG 1n &eoorda.noe with agreements with the depo8itories in etract during the period tram January 1. to AUo~8t 25. 1931, whioh 0&11ed tor 1IIOnth.l7 pa~nt8 at 1ntores't at the raw of one-tenth of ... peroent on .W1"8...~. daUT bank balan_s, e.xoopt that interest oredite or 'the Plante". State Bank tor the months of January and JuziM. 1931, were e&Oh 8bort 1n the amotmt of ...71" making.. total of $6.64 due the oiV whioh i. inolu4ed 'Uld8r Exhibit "Rtf as an aooount ,*",lvable. Xntere8t,,~ wi'th depoei1nr1ee were wnn1ns:ted on August 23. 19:51. under the provisions of the Federal &m.1c1'l'\g ACt of 1935. A detailof' salaries charged. 't;p the Administn. tive and Finanoe Department 18 IN'tmdtted separately under Schedule 1. The oity manaGer acts also a.s superintendent of the Wat.erworks Depar'tment ar..d only that portion or his annual aa.lary a8 01 ty manager is inoluded in thi6 schedule. ~ 01 ty olerk acts al80 u the director of finanoe. In the crdinanoea rixing salar; rates tor the year 1931, his salary as 01 ty olerk is apeoU'iod as being $2,100.00 pol' year. Under the pl"Ov1s1ona of 13-2106 n.s., 1936. the m,utbnn salary for 01 ty eIerka is '1.800.00 per )'ear. '1'he oity attorDey 18 of 'the opinion that 18-2106 G.S.. 1936, 18 not applIoable to a city' operat1ng under the 01 tr ma:t'll\.gGl" plan and, thorefore, 18 not applicable to t;he Oity of Salina. E1eotion exp4Jnee shown in the amoun:t of $1.051.60 .-epresentG the oost of the "&WAr 01 ty election. 1484.17 of this am..'Hmt 'WU pa1d by the Board at Ed- uoa.tion and 18 ahown as a reoelpt of th1& fund. The oity's reoords or ouh ""1wd and dieburHd do not ret1eot general eleot1on expense in the amount ot 13.166.91, 'Whioh _8 obarged by 'the OOUllty in the oity's ~el'JSral fund tax aooount and .nioh 'W&8 withheld by ~e county from read.ttanoes of 'taxes i>> the .tv- 'l'he retea1d.on ot this amount by the oounV waG not antioipated in the budget ot the 01 t:y tor the "f"Z' 1937. Annual lease rental, amount.ing to $150.00, on a .toraf1J yard tor the street nepa.r1Jae.nt.... oharpd w 1his deparbDent and 1nl8 alae an:t1oipated as an ex- peDd1ture ot thb clep&J"'tment in the <<n:tJ,"al 'budget for the year 1931. 'lh18 .xpe.ruu.~ 1. JIIlOre properly o1a.se1tled aa an e:xpend1 tu.r-.J of the S1.reet De- parbDent ot the General Fund. Dering the )"8fU" 1931 tn. oity' approprlated and paid 1n monthly installments a total of tl,999.92 to the PubUo m.lth Jfursing .A.seooiat1on. '!he receipt of the above UIOunt....S oontu..d by the hb11c Health lIur81.ng Jus.oelation. 10 Mpara. tax le"r.f ..... ...de to prov1de the funds tor this appropr1ation. However. the amount paid... within the emount whieh oould have been. ra1eed by a separate tax 1"1' under the prov181ona of 12-1631 O.S., 1935. Under 12-1632 3. &.a., 1911. it ta pro't'lde4 that ttm4a I'a1Nd 'bJ' 1lIX lema (\ID.der 1M prod.- loa. ot 12-1811 G.I., 1916) ab&U be ~4 u4 apsnpriatec1 b7 1ft. boart1 of ...1..10Jl8r'8 .. ~ be proY1,., bJ' o1ty Ol"d~. !he audit.on to'" - noori ot & .11,," Ol"$ance) Qe(1.t)'tIl& 1M .....1" in wh1Gb the PubUo Hea1ilh :vura.z.g A811OO1a tt.on 8hou14 exped the t'aa4a appropriated. b.Y the cd..., &nc1_ ..... a4ttPd bt the 01 V ot.:1t an4 4lr9cstGr of t1nanoe 'tbat 110 such 0l'd1nan0e had. been ....... ",. item. Dft' ott1oe equlplllll1t and 1'urD1 tun, .,".66. lno1WSea the 80at td an a4d113g -.ohlM. f111Dg equ1s-eat. and tu.m1ture pm"Ohued dl1r'1ng the puo. Corad...1cma. ..haDp. u.4 poatage OIl bonde 6a4 lnw...at in h emount or tal.88 1"Opresenta the amount nal1:te4 _ the r.Mu ruoal ~ OClvertag 1 tB ohargee tor ~.ion and postage. In the arm1al budget tor the ~ 1911, th1a a- pend1tur. ... antlo1pa_d as an expenditure of the GeDenLl Pim4 - ~"18trat1... cd P1D&noe ~t. BoIrewr. in our op1nJA:m. it 18 more properly an ..... penditure of the ..noWJ bon4 lU14 b..........t t\m48. During the period under aud1t 1829.84 ..... trane.terred !rom ~lte Ckrneral .Fund - Adm1n1.a1ratiw ud n~ Departlm811't to the General P'U'4d - Street Deperboo ment tor guou.n. and oU. the prlnd!pa1 part ot thla UIOQIlt 'R8 hI" guol1rte and oU puroha.... by the Street ~t and \18M by the W..torworb Depart- ment. the A.dm1n1atratl". _d F1zuwoe o.partmeut in turn ool1eeted tram ~ Waterworks Department tor thiG gaeol1.ne. In our op1n.1on theae transaotione could have been made d1reot betlleen t.tw S't.rtMt DepartrMmt and t..l)$ Watenmrk8. QE'.tJE.'RAL FUND- ImILDING. DEPAR~t, 8ehett..a. 3. !11Ct 41aburaementa of th18 tund 1nolu4e 1n8uranoe 1n the amount of' .102.48. wb10h ~ lnolu4e. 1naur- &Me on tire truok8 an4 fin tl&hting equifDIJUt a.~d pubU,o ltabWt;y 1n8~ on 'tbe Memorial HAll buildtng and plWd.aes. !he.. expendi"Cure. 'M.tI"e antici- pated in t.he 4UlrttNl.l btidget as expendituree of the BuUd.1ng ~tment. how ever. in the op1n1on of 'the audi'tlon euoh -..:peD41ture$ aboulc!.1n future years, be tTeai:e4 in tile bud&et.. expendt.~e of the Fize ~t Fw1d and the Iiemf,)r1allIall 'Fund. l"Gapeo'ttv.ely. and 41abl.lJ'.~8 tor .uo.'l 1n8unnoe 8bould then be charged 'be) thos. f'UDda. GEh"ERAL FUlfl)oo STREBT DEPAR1't4tr1'. Sohedul. 6. Reoelpts of th18 tuneS tnolude .7'"_'1 tor repalr1.Dg .treeta an4 aUeya. t.66.80 ot th1a amount W&8 cwod.1 te4 on the recordIJ ot the 01 ty clerk and 41reotor of tlDanoe w the o.n.re1 r.m.4 .- Adrain1etn.Uw and, n~ J)epartrarnt. An adju81Dent transt'erringthia UIOUIlt 11) the Street Depar1mlmt JUne! wu ma" b)' the _d.i:ten. Th. state d1atrlbutee to the o1ty to,. the maintenanoe of oonneoting 11nke In the state highway e;yatem .2&0.00 per 'year per .u. in quar1ltrly in8'tal1.mfmta. '!'he reoeipts of th1a tund 1nolude ete.w highway Drlntltnanoe dls'tribut1on In the &'lIlIOUIlt of '1,412.8>, wtdoh repre8en~ tift quarterly pa.ymcmts 1n the amount of 1282.&0 MOb ....ther thu only IOUI' quarterly ~ta. The recorda of .... oity are ordiDarilar held open a few days at'tier the 010.. of eaoh year 1n order Utat ell ....,.ipts and cU.abur.....te applloab1.e to 'the previous year -.y be entered. The qt.tar1l8rly' lDawllJ11Clmu ""1-.d t"rom 'the etate highway 00Dt'711..1on in bo'th Jan'UU'Y. 193'1. and Jc1uary. 1938. were en'bered as 19$1 receipts. The aa.1.ary ot the street wper1ntendent abmm. un<l8r this. 8Ohedu1e in the UlIOun't of .2.280.00 1noludee remuneration tor the 11M ot the .treet auperlntendtmt'. autDmobU. tor .1'11011 }w pereonally pays &11 operating expenMae The o1ty' or- dlnanoea tbing the atzeet aupertntAndent'. oomb1ned Klary and au'b'lmoblle 4. &l~ doe8 DOt .peoUy ..puoat;ely the UlOuut or aaJ..a:ry and t:be amount of automobile uponae ...~. UDder.. PI'Omtou of 1J-I11I C.S., lNG, 1ahe -.lu7 or ~ euperin'-'-t ,~ a..... la Ualtec1 1lo '1,800.00 I*' )'8U'. the olily atton:&e7 ill ot th4t, opSnioa that D-auo G.8., 1916. doeIl 11010 mIl' tD olt!AJI opera.tlDg \tI'1deJ' tIhe oity If_pi" plaD. and, thereto.... 18 DOt appU- oab1e 1:0 the 01 ty ot Ialtna.. !he .xpea41...... ot tlh1e t\m4 tot' ... equlP*l't" amunttDg 10 t.,88'1.80, In- elude Due 1Wlta1 ~ ill the ~ 01 ..,I'a.oo on a Ca.~ ph- 1iDe aiDr patrol, 1Ih1oh... belDc nntM .__ a --thlJ' 10ue rental ...... ment, Whtoh pnn1.. tbat upon ~t ot ... 1u" aount .,..lt1e4, the iI1t.1At 110 'the patINl would be dell..... to the olty. the awUtltra _1'9 adr1... by tbJ 01 ty aeJ.1&ger that the 01 V "..wet ti.t1. to th1e 4MJU1....t Sa JttmIU'7, 1918, upon p&)WID.t ot the t1n&l 18_ rental paymez1t amounting to t41.25. Other expend1 ture. appl1oabl. to the repd,r. a1ntenanoe, and lIlproftlMnt 01 oity .tree_ an 1Dclwle4 in the General Japrowmem.t F\al4, 11M Rellet 1I1gb- -.y Ftmd. and. Cone'truotton I't1nda and an cI18oua..4 !n later pagett of thla report. cmmmAL FtUD .. ENGIBEEKmG PEPARnnmt, 8chedt.ale e. Di.bur......... are .... out of the Bng1neor1ng D.pu'tMnt tor appnJ.atng, abat:rutlng, publlahiDg. and .1tz41.ar expense. tn oonneot.1on wi'tb oonatruotion projeote1:l1 a4d1t1on to d1aburaementG tor 88.l.ar1ea of the oity engi:aeer and his u.latanuh !Iw auditor' were advl.ed t.lat in order of>> re1mbur.. the Engineering DGparb.aGrtt tor engineering aervioe. applloable to C!IOnJI'truetlon projoote, an AlaOW1t equal to rive penent of: tho engineer'. oa'ti:l'l&tG of tho 'total 008t ot oonetruo't1on prujoots -..s trfaJlaferred from Oonatzouot1on Project P\md.e it,) General Fund ... Engineering Departmlmt. During the ~ar 1931 the w'bal of 8UCh tnnste" t".rom conetruotlon prijec1J tunda emounted to 82.911.00, whieh rep1"8Hnted approxi- mately t!tV poroelrt of the coat of maintemwoe of 'this ~~ Jfo re-- oetpta from th1a source weft antioipated 1n tho budgflt of' 'the 01 ty tor the year 1987. ISEOORw.. HALL FUHD, Sohedule 10. fhe reoelp-t8 and 41aburaements of th18 tw4 pertain 1>> the hli.,. Uemor1&l Ball, a wr Hl"V1oe m81rDr1al. City' ord1nAnoo lb. S084 apeo1tlGa that ~ authOrity w m.anage the Jiemor1.eJ. Hall blUd1Dg 18 to be w.Wd 1u .. board ot th.Ncf true..... appo1n1:led bf' the board of oc:wdae- ioner., and that the ohd.nIan of th1a board .ball appro... aU expend1turee -.de lv" the 01. out of tae Memorial Ball hD4. It..... DOtri that lt18 the ouataa tor the oi t,y 10 ... ape.D41.... out of the ""1"1&1 Ball P\md Oft 'f':)uoben approwd'by the ouallo41an of the MaIoI"1a1 DIll. ratJ:ler than by tbI ohalnan or the 1>>..d of taoua.... Expend1tul"$l of thia fund 1nolude ~ tor a stage ourw.in 11'1 the UlOUIlt of $119.17. SubJequent 1:0 ~ ate or t.b1e payment. tM llemcr1a1 Ifa11 Fund wu roetm.'l>urM4 in that a1lI.OW1t by a tr~ t'rom the 0ecenJ. IutpJ'Owment Fund. 1bfJ propriety of 'tb.1a oharge 'to tho General %mpn~t. P\md 18 d18oua..d belO11' Wlder the ..ding wGeneral t:ruprro~t Fundw, 8ohHu1e 11. GE1fDAL ntPR~ P'UlfD. Sehedrde 11. 2M ao1d:nt1ea ot'thi8 had are tban- _dr,.. 'the most ~ out of the prooeeda of .. 'tax 1"7 tor tM 0en0ra1 :.oa- pro"f8l1lGnt Fur"d a.pro'V'14ed b7 19-1951, G.S.. 1916. Section 1:5-lOO9 0..8., 1955. lndioa.. ~bat expenditure. tor gradlng s'tree.. &r'.d alleys, tor lmpro'WL'l18nta of t.f).8 are&8 -.nd lnwneotione fonaed. by the 0l"0.8s.ng 01' atreete and al1eya. and tor bul1dl.ni.; bridges. cul:von., eto., are proper chargee 'tJ:) the Gfmmoal IuqIpo 'ftiIIDIlImt J\md. 5. c.dM oeaeral JIIpa*o.-nt FuD4 ~.... b7 the .tty ooue1n Pl"ln- ol~ of obU'IU ,.. labor -.4 __nal. rra.. irut,..t4orl .t the wuohel'e oharp4 . tIh1a 1\&n4. 1t.. _il ...1b1. tor the au41.... 1:0 dltbd.-lJ' .1....... 1ty the projeo. to Whloh tbla 1a'bor UlCl _iIRia1.. app1S.e4. !he wuobeN tor ... ..-t pan 1>>... .... ..",..'1&1 01 ... .,.lrd..det et the ,...t De- ~t. .. CI41..a ... a4v1aH that 1lbe pn.oi4oe ot the 81V ... to ~. or4i:tuuT ft:pdr aa4 -sntenanoe expente. tor ........ IW4 ..u..,.. to the Oelwftl PuDcl .. av.et Depur'tlmeltt" -' tbat ..... nbatan1d.a1 repalnl.. np1aoe- aaen_, u4, tapn....... 1Ih1eh IliGht be oonel_...d. bl tbe _tuN of pnenll tmpro....ente" ..... ohar,ptd to 'the General lDtpro......t Ftm~ tnolud1rJg the eon ~ .... pl't'S:Ag t:A 'tbtI ol'ty pa:tlra. fh1. ha.4 18 a1ao ohargecl wU:h the 0Nt ot WMC1 outtlDg ami wi t.h tho 008~ of la)'lng eonlJ\lMl"8t "'.1" een10e l1nM tna _ter -.s.n, in .tree.1lIIh1oh ue to be paw4. ThO ooat or tJ.1Ne Hl"rioea are ohal"pd to the property 0WDe1'1I benet11>>4 and an 0011.0_d 01 the!" 41.reot trom. the properv ...,.. or in the tora of apeo1&1 .....aaenw 1eT1e4 on the properties banefltAtd.. 8uoh 001100- tloDl ... aedi_A to th9 Genen.1 ~t PuDA. Expencliturea tor a portion. of the oo.t of eoutruo~on of . pU'k grand atan4, looate4 in KemIood Park. and the .at of . D8If stage ouri&1n tor -the KeQr1a1 Ball are also bclu4ed .. 41ebunewmte of this tund tor the yM.r' t.U1der re- view. Vouchers auppor~; expendi Wore. tor 1aboJo and material obarged i';() th1e 1\m4 should speoify the n..:wre of' t.ho 'tM"k pert'"ormed. and the projeot _ 'Which such labor and material 1. applicable. In the op1n1on of 'the &Ud1tora the a.cUv1t1G8 of' tho cd,tyts o.n.ral J)apro.... ment Fund are eube"l:lant1al1y w1dor 1n aoope than provtded in the etaillt8 ""'" .terred to abow. llA'l'ER AIm LIcnt FUND. Sohedule 1S. the .tawtH (19-1961 u.S.. 198&) author- 1.. a 1"7 not in no..s of tbrM and one-halt mille ror wawr. light. hGe.'t and power. !'be o,ity baa 1eT1.d a tax of approx1l-.~ly 'two JIlllls for"lte Wa~ and Llgbt Fund. No hoatiDg expendi turea an 1nolud.ed in thi8 rund. e... oept that this fund was chugod with the GOat of lnstal1ing a gas boile,. 4mt! the repa1r o.f .team lJ.nea in the Fire ~ bu114lDg. In tn. opin- ion ot the aud1 to... ttd8 expad1 ture t. IIOl'8 properly o1aHut" .. all __ pend1ture of the Oenenl .fund . BuUd1Dg ~t. Bowve,., in Y1. o.f 1:he _tatltliloJ'y prov1aion. tor a 12t.z levy tor ......, beat, light, an.4 pcnNI" t:h1a upend1 tun was not trlt.:D8terre4 to the nuUdiJJg DepartMnt. the coat o.t hHt!.ng oi'b7 buUd1tJge is bwlGlete4 un.der ad paid out or the Oeneral Fw14 .. 1U1l41Dg Department 1Datead of the "".1' ud Light Fund ... OQn.t.aptat:e4 by tiw _..'tutu. BO>>D, D1'!E'RESf. At{D 8IB11IG J'tmnS. SoMdu.1e 14. the ou:tetandtng bon4e ot tM os.~ aa4 tn......t theI'eon. ...~ .....ri:8 ~t bond.a and, lleUMt lJ1~ bo11de. are "tire4 upon mai1urlty out ot the General Jkm4a an4 l'ntenat Fund. the Paving tn.I"NOtion Bonds and Int.el"es't Fun<l. the Spec1A1 Bonds and. Interest Pund. and the 81nk1n& Fund. amnmAL BONDS .MH) I:NTl\'JUi:st p'f.mn.. Thts t\m.4 18 UM4 tor the payment of.' prin- oipal and intorest on all bonds whioh _ture in lnat1ll.llmentc and whioh U'e peJ.d out o~ t.ase. levie.d on all oity property, ttXMl't prinoipal and interest on bonds 188ued _ t1.Mnoe 'the clty-. aha.re of the oos~ ot epeo1.al pavtng improwmenta. 6. '1'h8 G4tMn1 Boa" _4 xa_n.t Pun4... ved1tri in 1lhe .-...mt ot tTO,OOO.OO, "'prH8Jltlng the par ft1118 .r retlmdtng 'boDAI.14 dt.1r1ag th4f J'MI" 191.,. !be-. bon4a _re aolcl during the J'MI" in .. 1Mt&l1Mnte. 011 tbI t1ret i1U11lal J.... 1lbe o1i;y real...., a pnmt_ of .6"1.."10 'tIhioh ... .,.dt.te4 _ the 01,,18 re- 001"48 _ the Gene...1 P\m4 - lAdt'ietraUw u4 ~ hpuoiM4mt and 1Ibloh ...81Ibeequently ~4 b.r ... .....11.... _ tblt 0e1MJl'al BoDda _ rn_...n Pw:uS.. She....d ~.1l~ of the.. 'boa" ... 8014 at pu" .t... .. allowanoe 1D the pu1'Ohases" in the tI'LOlII'1'b 01: ....19 to" 1eca1 op1D1on and other expen._ in OODZ'IlIto1:1on ....tb the~. the PNd.- on th.- tale fd the ft.ret 10- .1al~ 1eao tbe aU..- to.. expeD8H on t1w ale, of the n00n4 1r.teta11- IllIIh1t 1a ~ \m4er thle tund ... & pIWd.la iD the ......t ......11 OIl n- 1'un41ag boD.48 IOld.the:ol t;y reeJ.Ue4 aoorue4 In teNst in .. amount or $1..19 traa the ee1e of the.. ,..~ boade. During 'the ;rear 1981 the lam'.. F1eoal .Ageuoy ret'wuied to tbe .1'ty the balaDce m its aooount tor boadII and OOupona .. prior to ~ 1" 19M. It 1e not 1cnown whether WD48 and 00.118 ot the otty duJ" ,..10,. to May 1, 19M, in the -..oUJ.d; of .690.01 an .till outatandJ.ng 01" whether thl. be.1.aue nsulted t'rom. .".... rem1ttanoea to the .flsoa1 ageno)" du.ring the .,.r104 prior to May 1. 19$4. PAvma nrJ.'1mSECTION BON]')8 JJfD INTEREst mm. ThU tu.nd. 18 used tor 'the Par- men't or prlru.'Jlpe.1. and. interest em bonde which ma tl.l'r8 in amlUAl 1natallmlmta and 1Ihioh were ie.uod to t'1.n&noe tite ooat ~ the improvemen:b of 1ntel"MOt1cmI toZ'n'lltd by the orOtl,d,ng of .tree. Cld aUeYlh bae tund.a ana al80 rats" by taMs levt8o. on All 01 t:y propertar. SPECIAL BONDS .AND nn'EREST FUND. This 1'U:ud 1e ueed for the Paym81t of prin- oipal and tntere.<t on bcm.d.G 1a8\lltd W t1nanoe espeoial lapro........"ta, tho ooat of .doh 18 oharged to the propotr-ty btnetlted. ami 1Ihlob !.a ooneotsct in in- atalba0nta. 5.ncludtng tntereet. 1n the fora of apeolal ......ament ..at smxmo FtmD. The alnki1'l('; Fund wa.G oreated 801017 for the purpooe of 1"0t1r- lug two laeuea of l.orAg term ~ awegat.b1g .150,000.00, lfbloh matured dur- b€ tM year 1981. !he l"eoe1pts of the ai~~ Fund oo:na18't of ta.xaa leT1ed on aU otty' p1'Operty and tntenat on $1nk1n:; Fund 1nve.u.nt&. Upon iVlllt ~t. cturht,g the per 1981,ot tt. bonds tor wh10h the S1Dk1ng had... onate.... 1DIn .....1~4 a '-1-. 1n the 81nk:b:1g J\md 1n t;b.. ~ of ...43, wh1oh... trua.terre4 by the <<J1t)" olerk to 'the Gtmara1 Bon.,. aD4 In_reat ~ .An addittond onHllt 1n tbe aount of '29.a aoo;oue4 to the S1Ndng Fur14 aa the ....u1t ot theau41wl"t. ...41atribut4.0n of taxes 1'lNe1w4 ~ the yetU" 19I6. An adju81J1ont entry.... tbontore. _de b7 the e.u41- tore 1nn8telTing ttda a4d! t10ml 119.86 to the o.n.ral Bonde and Int.,...t P'wld to oloe. the 8i.nlting l"u:Dd aMOunt.. ~ IEPARtimif F\1iD, Sohedule 18. 1tda aoh.ma1o CIhowa . ~ of ""tpta and d1e'tNn__:ta Of the Wate..,.u Department J\m4 oleared through tbe oi:h7 tnfa8U1'7 dur1ng tho par. AA ,tated em. Page 1 of this r4P0rt the lMlluee of 'tibia .1\u1<l u of ~ 31, 1937. <boa not 1no1ude all of the ouh mc:t 1nvoatmente of tho l'iat.enm>ka Deparimat hnd. Other OOIeen_.. exhlblu. and eobedule. periaiDJ.Dg ent1req w the Waterworks ~ J'u~.d are 8Ula1ttod 1!I~pa"a"'1y on pages 101 to 181 of 1h1a report. B.Ah"D Fmm. Schedule 16. 'l'be .ta-tut.a (1a-l4a04r G.S.. 1916) provide ti1a<t no money .ball be approprlate4. out of the Band Fund. un1J11 the olty OOBllias1onera bave first eitWl"Od 1nto a wr1tten contraot with th. a.u.tbor1pd otn.olal8 of 7. 'tabe 'bIa4. PI"aIt. ftOOJ'daI in tbe otti04t of the cd. V o1erk, 1t appMft that a.n- zgl oa1l'ao_... _terM Sn'bo be... .... .it,' ara4 the JI&mlolp&11km4 Board up .. an4 iMlucUac the ,..,. 1911. !he awllv.sn .... 1AvtH4 that DO oontzoan with the Ban4 Ioar'4 _4 be-. ~ Sato .ueeqwmt .. iaat ._. 1Nri:a.g the J"lIIU 1117 the olV appropriated. ..ul pal4 to the l4Un1elpa11an4 Douet the lUll of ".999".. She ,....1,.. o~ th1.I -.oUbt by the Band Board 1IU oonttr.d br oornapoa.... 'If1th ~ inuurer .t that 'board. '_ART fU.lD, 8CBD1'.JLE 1'. .. .ta..... (11-U06 G.a., 1..) nqu1I'e the board of 41reo..lor the U.....,.. to tu. an um..l ...pori wlU1 the pW1"'l1lng 'boq on 01' .tore .Jamwoy 11 of .un ,... cowrl.zlg ita l"Oo.1p1:8, 41ebW"ftllllmtlt and b&1.a.no.. tOI' the prooeed1:r.a& ,..... an4 o'theJ" pert.tnent lnformat1on. The oity _.... baa adv1Md the auditor. that it was DOt the ouetoa of the Libl'ary Bolll"4 to file 'the.. ,.porta with the 011;". 1M .....u..n 1IWe ad'd8H that the ~ of 11-1112 G. a., 191&, whiGh pro'ddea tiult 'the prealde11t anet MCU'eilarf of ~ Ltbnry Board 8hal1 oertity tlo the goW1"'l1lng body that the Ilbl'ar,y .......uw has been duly o1eot>>cl and cpaal1t1e4 en4 baa po_.et bond. hu DOt bMn00Jlp11e4 w1 th. Fu(!ds wen appropriated and paid to the Llbnry Boal"d in the uount of tU,l{i6.17 during the year 19:51. !he l"eoeipt of th18 amount by the Llbrar.r Board wu ocm- .firmed by oorrespondence wl'th 'the treuurer of' that board. muST AND AGt.'HCY FUNDS, Schedule 18. Un&n- the abow 80hedule 18 shown & eta__ ment ot the total reoelpta, disbursemetlta. and. bala.noea of tru8t end agency tund., cd _para_ .t&~t8 of reoelpte. d.1abureementa and bala.'tlOe8 tor 'the F1..NIswn'eRel1e.f' Flmd. the an-- m.l1 Cemetery ~t Flmd. tmd the RUl- oJ"Got ~1al ~ Ptu1d. fhe bal<<.11Oel of tll...... tu.nds lmlul5e \tc'th oub and 1nW8~". PIRmtl:WfS RELI:t:."F FUND. The rooclpta of th18 fund U'O 6N't:wd hom 'the etate.. 41etr1bu"tion of tuurenoe premia ........It.m'tl on ~ ocapan.1ea Wl"lt1ng tnauranoe on Salina pl"'Operty and trOl.\\ in_Net on the tnve8"tm<<n~ of ~h1e fund. the pz'i!:lotpal d1.8burae.Mnta of 'th1a t"ua4 are tor U..re. health. and aoolden~ 1nau1"aD04t on t"1.I-.Den and tor f1rem.en'. poDa1ona. During the year 1911 peR.alona amount1ng iD '511.10 ..res autborlae4 and pald out of 1ih1a tua4. fhe lMIlanq of tid. tuad .. at 1Jeo_b9r $1. liS?, .. npruenW by ouh 1Jl tM UlCUIl't of ",m.91 _4 by inwail'leD.1Ie in the amoun1: ot 121.118.90. GY'PSW lULL ~y ~ l"UlID. ",. reoelpta ot thl8 tun4 oonaut ot depul_ 1I&d8 with the city' by ~ owr.dng Iota in the Bm10ipaUy owned Gypaura HUl Cemetery. aooelpte trora thU 8OUI"M during the period under Audit amounted to 8eM.OO. tmdor oity or4iMnoe Ifo. SUO t.be oity 18 au1lhoT1aed ~ ~ tmJ funa _1'081w4 by let ..... and to u.. the ~ trua 8UOh m- ......... onl7 tor the ptlI'pOd of pt.,.taaaUy oarlDg tor' CA4 a1B+.alsi!Dg the 0UlDu.ry lota oovwe4 by the .poei~ !he OJilOftttng receipts, diIIbUl'8ementa 8lld balanoee ot the Gypal.a HUl Oemewry ..... not lmluded on the ",gular noordlll or the ol1;y olerk ... auoh tunde haw a],\lt8.YII been admh)ietered by' t1w boar4 of d1no'ton ot t;M ~ Rill Cemetery A88001a't1on. .A ..parate audited .tatement of l'eOelpts and d1ebunementa of the board 01' 41ree1.nra of the Gfprum B1U Oemete17 Aeeoolat:1on 18 .ubaU ttG4 under' Exhlbi t wX" in this "pol't. n:toOlll8 ireD s.nw. tmeD1:e ot the endmrmel'1't; .fund 18 ooUeoted by the board of c11.roowra of the Oypeum B1ll Cemetery. 8. AellOo1atloa ad aooorcU.ng tothe tntoJ'MUon ob1a1ned 'bt the au41tor. lu1.atct by that ueoo1a.t1oa tor the purpo_ lJpe01tie4 'bt the ea.doImwnt fund OI'dtunoe. Dur1>>g the ,... 1911 1M awe- Hill CeIaItR'y ~t FuD4 aequ1n4 aeeuri- "1.. bt ... _UIlt ot P.OOO.oo troa the Siwlril\g F'lmd. 1a an .1"lon to __ .. oaah reoelpte cut 4U1Nn...m. I"MOl'd ot We 1:nzI.Iaot1on. attw the tnu- aoU_ bad been ..corded oa . boob 1>7 ~ _try. a eheok.... autbori- ..4 _el 1..ue4 .. th1a ~. had IlZJd deposi1.1ed to 1Ze ond1t 01' th18 ... tad. whlob ao__te tor the lteu of 11.000.00 i.noluded UD.dV both the ..... ce1ptl and 4l.~_ of this fund. Upon the aoqu1al1:1.Gn of the HOuri ties r",ferro4 ilo above the Gype\1lll Hill 0.- ..17 ~nt Fund. J"8Id. t_4 .61.00 UQruH 1nterqt on the bmda purcha.Hd 'to the S\ft)dY1g Fund. fh1a nmtttano. to 'th. S1.nk1ng Fund ahould. haft bee ..uSe ou1i of .-.te17 operating ~ 'Which U'e adm1n1awred by the Gyp8UIA Hill Ceme'blr;y .Aa8OC1&t14D.. !no ~t fund wu re~_d tor th1e ,.,... ment of aoorue4 interest on '.1>>.17 IS, 1918. out of 1me p1'OC8$d8 ot the ooUen1on of intereat ooupoaa matvtug ~ 1. 1938. The item. rd 161.eo f.I ahcNn ... .. receiftb1. of the ~ Hl1l Cemetery Bndowmen1i Fund undeJ" B:xh1blt "Rtt. The 't>>.]"Ne ot thia f'und. as 8howa under 'thi. exh1bit. 1a represented by' oaeh in the amount ot .,24."4 and by lnwaVI.,..t& in the amount of $5.000.00. HII..LCREST Bl't.ORIAL D'~~l'iT FlIHD. During the year 1928 the oity entered in- to a oont:r'8.ot with the Mauaol8\D. BuUdera Corporation ot Wichita. JJa,neas. un- der the 'terme of which the oorpora tion agreed to btdld .. mauaolfNlll on a a1 te in GypeUlll Bill Cemetery to be turn1shod by 1he 01 'by. The laiwaolow Builders Corporation agreed to ply the cl:t~f' $1.000.00 ror tho site. but it \lias pnni..- ded 1n 'tho oont.ract that 't1tlo to the .ite And also t.b tM ...uao1eum bull&- in{; was to be ,",steel in the o:l:ty. Under the terms of the ~nt; the JIa.ueoletD. Builder. Corporation was snmWd tho autbol1. V to di8pose of orwta IUld other aptt.ee in the JIliIW801e\lll building on the but. or .. price schedule agrHd upon by 'the olty and the oorporation. the city 1'ur1her ar;reed to giw deede 1;0 pul"ChaHl's, oon'V'8y1ng title and the right of WM of the orypts or other apace atter payaent tor the ... had been made in full w the )(aU- eoleum BuU... Corporatton and upon the written reque.t tU1d approval of K1d oorpo....<t1on. !be uswmoo of ~h ..de by 't'Iw clty, how'Nr, .. oottt~ upoa the ~t _- the )(a1.tsolewA BuUd.eJ;"8 CoI"pontioa _ the olty ot ten pes- eent 01.' the total aelliDg prloe, whlob ten p4tl"OGnt 1IlU to be ered! ted by the ol~ to the HUlol"t'lrt !klriOrial Et1~t Pun4. The pr1.noipel of th1a tun4 11&8 to be 1nwsted by the 01 ty and inooae 1:heftt"rom -.0 to be used tor the perpe1;a.a1 CJanl end aa1D.tenanoe 01.' tho maueo1eum. !hi. oonU'Ut la tU.e4 fIE "cord in 8alblo Count)r, UAd &ooord1ng to informa- tion o'bta1ned by the au41 tora frooBt the 01t;y ..~y, serve. as .. ~ in. tawr of the csltoy on ten peroent ot tho selling pr1co ot aU O1"1Pte an4 o'tber apaco 111 the 1lIW801eua. the Jif&uoleum BuUdere Corporation oampleted the oonstruotion ot the buUd- 1ng and sold oertaln. 8pue thore1D. Tho oorpon1d.cm. b.owev&r, in 'riolAt1on with lts ag~1; with tbtf 011;7,. 4.14 no't remit to the oity 'ten percent r4 the ..111J:lg pnoe of the apaoe 8014. On laDUa'lty 8, 1931. tbtt Mauao1eum BuUd- era Corporation eu'bD1twd ~Ol"!ll8.t1on to the olty re1a1d.w W 1ta ..le. an4 ClOllectiOll8 up to 'that ate. whloh 1ntonaation i8 eu&lIIIIfU"'iaed ... tollow8. o. loW "1UDe. Prioe of 8I*M 8014 (lM8-D1eoot:alt) AIIOUnt 0011...4 em &'bow Ial.. '~1~yt08 l)ue fl'ODl ~ ....ou.oo NJ....OO J I~.a~ I BIW ",.w.nu Due tba C1tr .....d _ total ..111ft! Pri.oe (lMpoleoount) Le... Portlon ot .... P.reYi.eUl17 Paid .. ct. 11' ....,1.. BuUdtn eorpo....'tlon 17~ Br1~at P\mde DOt 0011._4 'D.Y JIaUtIolfn11l BuO..... Corpora tlon (10;( of Balanoe Due trom Pu.rohuera) Ia.!~ of ~n1; hDda 4ue Cl1?,1, (JaNel _ ... oollMtett ~ the oorpo....1d.oa) . 1.401.ao '-." 111,00 ltM.R 601.- ,..,. 1"l?e~~ J '.OM.~ At tle' elate th1a report... nbm1tte4. the IIaUIol.. BuUdere Corporat1on.. appuen.'t1.y 1:0. f1Dano1a1 d1ttloulty &nd wu unable to .... ~t of its debts 'to the city, Wh10h in a4d1tton to 'the Cldownent .tun4e uD.rem.t..tted as eho1m &bow. 1naluded .. balance of '900.00 on the 81,000.00 Wb10h 'they had agreed 1>> P8l7 tor the butld.1ng site. (This .000.00 18 em. uN't; of the Oypewn Hill Oemetery Association and ie due tJuLt usociation for cemetery apa.oe on which the bulla- bsg ia 100& tee.. ) Further. !IO deeds had been U8U1Dd to puroha.aera tor crypts and oi:her .pace" wh10h bad been pd.d tor in full. In order ~ olear up this 81 tua 'tion. the oity _tend mw an agreement w1th the M&\UlolO1D. Builders Corporation _ JanuaI'y a. 19:51. under the pro'ri.s1ons ot wh1eb. the oity took e. mte1:o. the CDOunt of U,915.88 1.'rom the 1fa1a8010U/'.li. Dullder. Corporation, _-bJd J8DUa&'7 8, 1981, due on January 8, me (it DOt paid prior 10 that <late), and beu'- ing interes't at tbt raw ot.... The Jlauaole. Builders Corporation pledged as collateral on tb1. DOW, a deed conwytng t.heir in1JDreat in certain apace in the -.uso1eua. wh.1oh apace was ftlued at ",4.00.00 'baaed on the &gI'Mcl prloe achedu.le. Dde ~t prov1_d 'that 121 th. .'Vent the II'awIol.. BuUden Cor'porat1on d.18ebar'ge4 1t1 li&bUJ.ty to the ol~ In aooordanoe with the tmu of the note. the ..d 1>> the apace p1e4pd ... ooUatera.1 _uld be '1Old.. 11~ ~ pnnu10Da of 1mJ.e agreemen, the KawIOl... Bu.UMr8 Oorpora't1on agreed to rad.t to the 81ty t:went)-five pel"OeI1t of the aelUng prioe oE apace DOld after ~ a. 1011. !hi. 'tlwen~.:,-t1w percent 1noluda4, in addl t10n to the ten peroent tor the ~ fund ... required. u.ndeI' the original oontre.ot. tu'tl8en peroent oE the pIlS.n,; prloe to be applied by the oityon the pr1noipal and interest of thG ahow note. The oity, in 'turn, agreed 110 gl ve ... to ~ who bad _de ~t in full tor .paoe to the 1tlauaole\B BuUden Corporation. fhUagl'MrIt.eDt 18 also of record 111 Saline COunty. Prl_te Room c, wiUl an ~ selling prioe ot $',600.00. ... included 1n the colla teral pledpd on tho .bow note by tblt Jif&ueolcn.a Bu11~rEl Oorporatioa, In t.be dMd to the 01 ty, P:rlw.te Room C was er:ror.woualy 4tJeerllHkl &8 Prlvat'ie Room J, end Prlw.tG Room. J h&d previously been 801d by the Kaueole\ll1 Bullders Corporation. The city &1rt:orney on ..wral oooasiou haa ItAde an effort; to se- cure .. oorreoUon deed frcllll the J,fa\UJ()leum. BuUQer6 CoV,l,)0J'8.t1on. but 1:0 date this ool':l'Ctotion deed has not been eJCOOuwd by that 00I!1J.'N1Y. It 1. the op1n1on 10. of the ~. a't'Wr.ney tbat .. 00lTtMf1d.oa of .. _414 oa. be dO\lN4 in 1:11. oourta 1n .. ...-1$ 'the JI&UIolna 1kIUder8 CoI'pon.tteD. J'etwtee or Mcl... to proTl. the OOft'8Oid.on 6eed. !be ~t of' the DOte taken by 'the 01. t. GOapOae4 of the tol1cw1Dg iteM. -.1... of ~~t hD4e due 01. -..- 0Zl .... 0011...4 b)t the oorporatton .. aho'Ml abow UDpa14 'billa,," oa buUdb& s1_ lITOI' in o.pttatitm4O Bnc1oJ"Nd. Iaaua1'y 18. Ull, a. ,.,..t on 110_ ~ta1 ~ ~t Bote . _.014.68 800.00 ~.u ! '.986.". !he &1I4itor. """ advl..d by the o1~ a~Z"Dq that aubHquent te the cia.. on wh1ch the 01. recorded ita ori.g1na1 oontnot elated 8epileiaber 6.. 1918. an4 ita IIOte and ~t __4 JaauA'I'T a, 1&11, ......u~. haw 'bee c1ft11 by the Mausolea BuUAera Corporation to tD41 viduaJI and tlnaa to 1Itbam tbIf.... ln4ebted tot" __rlal8 _4 other ooxurtruot1on eoe... Cop1ee of "- of .UGh IIOrtgagee 1>>talbg .15....80 an on tile 1n tho 01 ty o1ert:f. ottioe_ Both of theee Im"~ ....'gnUe the oityta ridlt to reoeiw tMr.lty-tiw per- oct of the aol11ng prloe of O17Pta and o1oher apaoe eold prlor _ the appU.- oe.tton of any sale proceeds on the debts represented by' then mortgages. The &'I\IU reoeiwd by the city, applicable 'to this fund. have not been e.dequa1le- ly noorde<1 on thtl 01 tv. s records. Complete reoo.rc1a are ZIIOt available as to the ownership ot orypte or other apaoe 1..1 the -.uwoleum. DOl' can the source and proper ..pp1le-. tion of o.rtatn oash rooelpta be determi.Ded t'J:'om the recorda. rho followtng etail8mea't. prepared trom. Wonu.t1on eeoured fram. the reoords and t11ea of the 01 ty and tram oon...a't1oa 1d.tb ol'ty offioials,.bon a olue- 1tloation of the receipts of the Rino"n Ifeaorial Endo'lDlnt Fund to Dooem.be.- 11, 1981, eel. 18 OOl"l"Mt 1naofar as the audt ton WJ"e abl. 1D deter.mi.D8 tram. aw.1lab1A 1ntorma~lon. ~ tun4s remitted 1lo oity 1'17 MewIolna IuUdara COrpon.t1on prior to .....ipt ot DO_ 011 January 8, 19J1 En~t t.mda _Ue..4 by 01ty from. purobue" prf.or to ~1PlN7 8, lA1 ~ .tuD.d8 ooUee1le4 b1 city en that pori1on of aeUbg priM of 8pIt.04t which la4 DOt be-. coUected . ."801.... BtlUc1era Corpora'tton ... at ~ 8, 19$1 (app11es agdnat 8...10 ahcna:l above) ~ reeel1M on aa1e. .u~'t to Jarpaq 8, 1931 P&ymenta on ... ot Jfauoleum BuUder8 Corpon:Uon Valdent1f1ed ""lpt8 In_rest on Bn~t Fund In_siam. (Le..... &OO%"l>>d !.n1m'ea't paid) ~oe of' Endowment FuDd Dooember $1., 198'1 . 198_'. 115.00 .90.'" 168.00 402.00 160.00 198.n .t 2~IU.OO 11. In add.1t1on to 10he tua4 ba.bDoe ahcnm .bo... the JtU10rest ......1al En.~ J'\mcl holde . DOte s.OUI"1.Dc _~ H llIte 1D th4t __.t ot It,OM.ee, 1Ihloh 1t haclllOt oo11..teet as at IamIu.7' 8, Inl. !be POrt1OD ot th18 _UDt I'eIalD- bg ape,14 .. at De&1l1ber 81, 1~'. 08IL DOt 'be cIet1nl toll' de.1'Bl1DI4 tna available noordl. however, the noorda tndJ.eate that at lout $4rOI.OO hu been noelwd aItil ....41te4 to the enclo1lllent tuDd to appl7 on the abow ",024.66. Ir1 vt- of 1;be taUure ~ the oity to eoUeot the ~1l8 ... It wu 01"1.g1D- a.l1y antlolpe:ted, all reoelpte in oomeotton with the auao18Ulll haw been oNdited to tM SUloreat ~r1al indo1laezrt J\md and DO disbur....-nte haft been -.de out of th1e t\md exoept tor uol"1lld tnterest on bow puI"Obue4. It 1. the optnion of the audltoN tha:t an aoouJ'aW .-.oorc1 of the atatws ot the HUI- O",8t MawIol.. 1rl441 tJLlFDt hnd earl be prepared only trom. re00r4a whloh the lIau801eum Bull." Corporation JJJI17 haw in their poseeaslon. ad it 1. reoGD- ended that an effort be JII&C1.e io aeoure Rob ...oor48 from that 001Dpll\n7. t'he au41tors 41d not oheok 'the reoorcla ~ toM register of deede re1atlw to -.ueoltMll ooni;raota" mortgages, or deeds ot reoord. end did DOt vvlty the reoordB ot 'the 01 ty olerk from &Dy' oute1_ 80uroe. During the year 19S1 the Jf1llo....t JIfaorial E:ad6 ulnt Fuzld aoqu1red ..ourl tieD in the 8JOOunt ot '1,000.00 from the sttWtng J'uD4. In an etton to ... a oash reoeipts and cl1abur8WlllDta reoord of tills transaotion after the trana- actlon had been reoord.ed on the books by joumal entry. a oheok -.a author1zed and 18sued on this endo1laent tuud and &tpoaited to the oredit of this 8UlIII tund" which aOQ{,'H.mw tor the ltem. of 11,000.00 included under berth. the reoelpts and d1eburl'Ml:l:l8nte of this tund.. The balanoe of ~ tund" am:>unt1ng to $2.33:S.00. as shown under the above exhib1 t 18 represented by cash in tho amount of $833.00 and invee1mento in the amount of .1,600.00. CITY COURT Ftnm, Soh.dule 20. 1'ho receipts of th1a f\m.d, during the ~ar 1987. oonal.ted only 01' oourt ooats remitted by the olerk ot the oity court.. A eeparate et&tement of reoeipts. d18bureemente. and balances ot tho olerk or the 01 ty court ia eubndtted under Exhibit ."w. Receipts and disbursements of tbe 01 t;y applloable to the 01 'trtJ oourt are recorded in t.lte 01 ty court tund. llowewr. reoelpte 1n tbe amount of '5,500.00 trom the oity court tees and die- buraeaente in the amount of 86.600.00 tor cl'ty court expense. 'Mire antlolpated as reoelpta in4 41.burHll&nte of the AeDenJ. FuB4 .. Adminletrat1". and Finance Department in tM budget tor 'tIhe oiV tor the year 1937. the l:Dcome ot tills f\md f'rom oOUl"'t'. 1'~g8 18 not adequate to OOWr its expenses, 4U1d 11: will be DOted that the Oity' Court FVDd. tm8 owr-drawn in the DOunt ot '%.889.65 as at .Dooaber S1. 1931. !he...88 ot oity court dUbun8lllllnte over Oourt eo.ta aolleoted. by the oity during the po.st few yeara has t"8.nged h'om approxtme:te1y 11.800.00 to '2,900.00 per,..... .ADnual delioii;(; of prior yeara haft been oleared by tranaters of oaah from the GenAIlral Fund - .AcSrniD1.- traU.,. and FbuLoe Departraent to tho Cltr Court Far1d. In T1ew ot the absence of atawtory authority for.. Mparate tax Iny to oover ~d.1:bwe8 made by 'the oity oourt in eme88 of ooats colleoted" 11# 18 the auditor.' opinion that the recelpts and d18bursGl'lel1ts ot 1W.t ol'ty oourt should be budgeted and. recorded 1n a separate department under the General Fund. SWIY:.MDG FOOL FUND. aohedule 21. The disburaements of this fund inolude pe.)- menta tor ....'btr uNd. at the pool in the UIOunt of '160.08. As at De~ 11. 1937. the Sw1mdng Pool Fund...8 indebted. to the wateJ"llOrk8 Department P\md 1 n ihG amount. ot $S21.~, 12. 1'U __gel" of the ew1tad.rI& pool .ne a dalq report ot Oflsh reoelpt. to the 8ity olerk ad. I"eIdta euGh _lleotioJUlto the olty olerk. file au41'b)r. WN adTlaed b)" the .ity o~rk that JlUIIbe...d acB18.1.on and ..._1 tlol&leta were 1asued to the NMpr ot the n1m.m1ng pool and that the dally FallOn. of the manager weN oheobd III 1M o1"tl.. ot the 01 ty olerk to detera1.ne 1ha t all tt...1I8l"e pr'Operly aoOO\ID:ted tor. The ua41llon ...de DO verlt'loation ot the aoouraoyor 1hese dally reportse RELIEF lfJ:GRlYAY FUND. Sobedu1e aa. 1'ho pr1nelpa1 noelpta or th1. .t"\md eon- alat of an apportioaaent made by' the eta tie ot special tuee on motor veh1ol8. and _tor fuel. (pr1nc1p&1q &a801I.. tax) to olt1ea in Oo'tIIR1es 1Ihloh ha... adopted a 1'8801utlon pnrt'lded tor UDd.er 68-414 to 68-451 G.S.. 1936. 1nclualve. '!he auditor. were &dv1..d by the clty manager that the olty bas oomp11ed with turtber prcrI'1aioM of this .tawtle whioh requires that the amount allocated ~ the olty .hall be uaed tor road and hlghway purpose. in oonatruo't1on an4 m&1n~ of oity streets, awnU88. and boulevards or to IJ8.7 bonda and In- 'tierest thereon 18sued .for cuoh purposes under the pnv1alona ot 1ih1a atawte and that pretel"elJOo aust be 11,"U tor labor in auoh ooutruotlon _lnteMU04l and. operation to persona on the rel1et 1'0118 ot the COlUlty who are ~loe.l17 able 1>> and ant wiUlDg to work on auoh oonatrut1on malnteaanoe and operatlo11. Reeelpta trom the a'bowaouroe are adml11 under thie phedule in the amount ot $10,566.67, whioh 1ne1u4ea fl,.. quarterly' rem1ttanOes trom tihe st-ate treasurer rather than only four quarterly remltt..anoea. A8 explained in the 1'ore~o1ng coJllDi8nts under ~ heading of "General Fund - street Depe.r1m.ent, n SChedule 5, the o1'tqts reoorda aN! ordinarily held open a few days af'iler the 1'1r8t of the ~ in order that all receipts and diabursemen:ts applicable to the prior year may bo entered. During the current ~ar. ho1rever, both the quartsr1y install- mente received from the otate treasurer in January, 1937, and 1n Januar.{, U~38, 1ft)re recorded aa receipts tor 'the year 1937. the 01 t:f of Salina 188ued re11ef histrway bonds during the year 1934 under the provisions of' the statutes referred to above. ManeYI' tor the ~t of matur- ing bonds and. 1.ntereet coupons on this i8sue ot bonds are withheld by the eta te trelLSUl"ftr trom. h1a rem1 ttanoes to the 01 ty of' Salina. and are rem1 tted by the state V<i&8urer direot 1;0 the state f18cal agenoy. In addition to the $10,655.81. which ....s actually recelved by the 01~ of Salina, tbeclty re- oelwd the benetit. of '4.601.10 trbieh was rem1 tted direot by the staw 1:rea8- unr 11) the state t'laoal agency for the ret1N1D8nt ot theM bonds and intereat oou.pona. OOllSTRUCTION FUNDS, Schedule 23. !he 'ftI"tous oonst:ruot1an tunds are grouped UDder 1he above sohedule, and the receipta. disburaemen1;s and ba.l..8Mea of each fund .. _11 as total NOOipta. d.isburs8118nta and balanoes tor all oon- struction t\mda are ahown 'tbereln. PAVmo P'UJiID. !b1e tu1I.4 18 WMd ordinarUy 1x> record reoelpts and c118buraeraentu tor paYing tmpro.....t pro jeOtI, whioh are t1naDoed. upon their oontJ1etton through 'the 1SauaDOe or pa'rlng s.n_reeotion and speo1al 1aprovea,aent bonds. :aow.ver, during the year 1934. a sidewalk cona'trw3tlon projeo't 1IAa.S under- taken. the receipts and d1aburaemcmta of which have been reoor4ed as Noeipte and d1sbureemon'ts ot 'the PaTing Fund. Vpon tbe completion ot thi8 sidewalk oonatl"Uotion project in 1954, a tlnIporary note was issued to the oontnLotJor 1.n p8.JlI8llt of oonstruotinn costa, and 8pec1al tmprovemen't taxes ~bl. in three &'1nual 1natallmeute wore levied on the properties be.nefi'til!td. The 801IOunts 13. I'Ml1-" trom 1:lbe oo11eot1on ~ the.. 8,"1&1 ........11. haw Mea tftcU... 110 _e faY.t.ng J'\W4. and d.urtag the ,.... 1987. 1me ......l"t. __ .. palcJ.. ... fd theapeolal .......ts 1e'f:le4 1n 19M 11ft ..~ cd. hi; port~ o~ the CIIOW1t pd.d. to the OOD:tr-.oW 1Ih1oh ba4 IIOt beeD. oo11eet18d. tlfe. PI'O- perby .... we ..Red "" .. -....r... I.D \he -.t of .Ja.1I to the PaT1n& J\a4". the P....... ...... 1OIO-R r.ct. 1M UlICNJllI ~4 (,lIS.8I) ...,...-.ted the ~ "'JIl\~ 111 tiIit P.1r.A. Duu 1OIO-tt J\m4. YOlD" ..ilbmUon la 4I1ne_d.. the ........~ in the 4111CJUat of '618.18 1n tbe PaY1q JWa4 .. at ~ II, 1917. fh1a ........dftft ... the reault of 't:M ~ of '_.18 ,... tiM PavlDc ,..4 1;0 the Ger4en.1 fun4 - Eng1n..rlr1g ))epar__1l, ~ agluerlng 1eI"V'loe. en 1lbe Bel.,lt and S\ulHt A'RJ'lDe pav1Dg p."O~ta, wh10h wre 1111~ and coapl_tle4 dur1.l'lg the )I'NI" 1917. A ~ note should haw bee 18.,.4 ancl .old by 'the PaTJ.nc Fund to GOver the <<tat of tn... <<m.gmeering aerv.l4M. !he amouut due tor the O<<:llMtruotloD. of the abow paviAg Pl"Oj4tote 1IaII t1Danoe4 by the UIl\latlM of a 'ttIapol'U"1' l1O'tie in ilhe __t of .1.2.803.18 to tM eon- t:n.oim" who 1n tuI"n 8014 the temporvy DOte t6 tb. wa.terworb ~ Fund.. !he -.uti... ....... adv1..d that the TAmpoI'W)" *'_ Mlc1 by the waterworks De- par1mat I\\fld wUl be pateS., end the Pa;n.ng nt~d will be reimburaed tor eft- ginMl'ing eervtoea paid, out of the prooeods of bonds to be uaued and 8014 during the year 19S8. SEWER 'FUND. certain 8GIlI8l" oonetruotton p1"Ojeota _re u~ by' the o1ty in prIor ,....... which wve t1.nanoed Uu-ough the 1.8uaDCft of temporary not... 'l'he aud1 tore were advised that the.. temporary no_ would be re'tired Qui: ot the prooNu of' II. bond he. to be 8014 during the ~ 1918. SBERlDAW AND IANBAB ATh"1M!'; OURB AHD OUTn.:"R FOND, W.P.A. PROJECT 1<<). 6145 FWfD (wldonlDq; 11€;bth street).. W.P.A. PRoJEC'f 110. 5112 F\nID (Curb Md Ou1rl.Jer). W.P.A. PROJE(.'JT NO. 8503 FUND (OurD and Gu~), W.P.A. PROJEOT NO. eooa FtlID(Curb and Gutter). The ConBV'uotict't projeots undertaken by 'the &how tuD4a wre t1uanoed up to D~ 81. 1911. b.1 the aa1e of ~rU7 note. and ~ the collection 1D MI hI:D oGl"'tain pro,.,.. .....1". of ape01al ~t. on bcmefl 'bed proper- tt... Cou~ \IIldC'thee. projMtlJ.. ~1le4.. at Deoember al, 1931, uoepi; ....t ..P.A. Projeat Iro. eooa ... DOt oo.pDw4 _tU Pebl"U&J.T. 191&. 1'he.. Iftjeote .... al_ to be ~1",,*,t1y t"l.rwloed through the ea.1e 01 bonda dul"1ng the year 1918. A .tatement of the U..e.bll1ty ot the oity on temporary noto. 188\184 to :tin~ the toregoing oo118truot1on projeote le eutait1led under Exhibit .1'.. W.P.A. PROJECt 10. 6M2 (81dMralke) ....P.A. PROJEOf wo. 6918 (ll__1b> ThcJao .1--.lk oonairuotion pl'Ojeote ....... ~ during 'the year liS? un- der 1:he pro"liaion.e of 11-61& o.a.. 1958. 1'he WOrks Pr'ogl"Qs Admin1Stl"8:tlO1l turDtahed 1.abr.w in oonneot1on wtti1 tbie fJODatruotton. md the property omen 'to be o.m..tliled deposited auma w1th 'tho 0'11#7 to eoTel" thel.r ....speo't1w abaNa of the coat of the mater1a18 and lnc1der111a1 ~o't1on expcaee. 'ba.pd on .et1ma'tes prepared by tho 01 ty engs.ne.r. suah dopoaUsa are ehown as reoe1pta of these fun4&. Tbe oanstruot1on under W.P.A. Project No. 06&1 ,.8 oOlllplete4 <luring the ,...r 1931 and reau1ted in .. net ooet 1:0 tho oity of f'Ol"iQ-one Gents. 14. 1Ih1oh ... the _.t of the ..........4n.f't 1n that tu>>.4. tM oonetr1lo't1on \Illdel' ".P.s. Projeot 1(0. "" ... DOt OOJrl't..tec.t .. at DooeaMr 81. 1911. COlDi'&OlAflON FUIl), 8obtdul.. II_ During the 'tfJIW 1986 tbe olty ~d oer- _111 pri._t18 proper. 1n the 01... tol' tbft plII"pG" of opea1D.g. w1~tJtg, Nl4 ftUm4lDg .tty .t1Neta to be ..4 tOI' U. S. ~1 No. 81 by pus. !he following 1a a 8Ul1l1Dal"y of the "port ot appnJ...... upon the buls of whioh by puis ooad--.tioll boade were 18..4 u4 eolel durtDg the par 1918. Bet a1DO\\Ilt or ..... to be pa1d to pro,... ...... t.n ..... of 1:Hnwtlte .."..s..4 a~1ut same property OIlmen Othe.. 0CNI44Im1r\l t10n ocate .10.'188.10 611~ .Amount or Bon4 X... , .Jl1.ao&.OO the following 18 the cl1atributioa ot boJiefi ta u aho1m In the aPPftla... ..... pori. BeDell to ........d aga.1n8t priw._ propert.Y' in omen of claugea a.war'ded ('to b4t 0011"ted in tona of apeo1&1 a.s..ament 'te.xee) Benotl ta as.essed against oity property geJWrally (to be paid out of tax_ levied on ill 01 ty propony) Total 1 II . &,618.00 $.687.60 AU,~.60 Of tho t.otalnet ~.8 to be paid property owners. amounUng 1X) $10.7'18.50. as abmm above, ".015.50 bad been patd as at December' 31. 193'1. Proper\y' ownors enti tlod to tbe rema.tndar of th1& sum had appealed from 'the u.cu.sment of the &p~l..n and the.. oues were DOt ..ttled .. at Deoembe:r 81. 1931. e.oc'llr4tng 'b1l a statement of 'the o1ty ~. Tho auditor. wore f'Urther advised by the o1t;y' JllU)Ag8r that net benetS:t u...emenw on properly Olmera bad been appealed in many 1ne~. and that in v1.ew of a oourt decision dur- 1Dg the 7M1" 19M on one or the.. appeal.. whioh .... untawrable to tJ.1.e ei t.v. and in vi_ or other legal d1tt1oul tH. lttfolved. the un0011eote4 poM1on ot net bel:wtita UttJUll't1Dg in total to '..818.00 ... tIhowD above woulcS D8'fttr " oert1:t'lH to 'bhe oo~ tor ooUeot1on wi th ..e. CASH AND I.RVES~, IN OU81.'9DY OF CIU TREASlJRER A't the toot of bhibl1l "A" t.bere 18 IIbmm. a 8\J111aal7 of all euh and lnwn- menta 1n. the owstody of the oity treuurer ... &11 Deoember S1. 1937. IIIIlIOW'l'b- 1.J1e in to1ial to $U8,669.IO. Uncktr Exh1blta "n" and .0.. wh10h are d1aousae4 1B the following pu'&gn.ph8, 1he amount. oomprt8t.ng the treasurerl. balanoe U'e aubrd tile4 in deta1l. CASH DI CUSTODY OF CITY T.REASURER. Exhibi1; "BtI. Under 1h1a exhibit 1s 8ltown .. oondenNd statement of 'trealJUrer'. ouh at t;he beg:t..nnS:ng of tohe period un- der audit, reoe1pte and d1abureem.ente during the audit period, and the treas- urer'. balance a. at the olose or the audit period. Under Schedule 15 bank balance.. a8 oontt.n:ned by deposi'tor1es. are reoonoUed to the balanoea abbwn OD the oity-t. books. The dopoeit ot .19.021.33 on 15. ~.". 8. 1918, CIOnsl..d ot the olty alerk', oolleo"1oDa tor the -.nth et ~~. 1981.. w:h1oh... nml tW4 b7 the olerk to the trea81l1'es" on Jamwoy 8, 19M. !be ctepoel t by the olty tnaaurv or thls -.aunt on January 8th ... oont1lmed by oorreapoDcSeaoe with the ~ Inolu&t4 1n thi. reoonoil1atlon areoheoka in ~he llotal MOunt ot ..,.....80. wh1eh were 18sue4 In DMeber.. 1931, out of fuaCla approprlate4 by the bod ot _l..iAnere tor the ~t ot boncle and OOUpoWl due at the eta. f1.0&1 agenoy 011 ~.ry 1. 19M. .... ohew _,. N1...HCl u.4 olMred through 'the ltadca dur1:ac the _nth of Deoeber but ....re IIOt _tered on the 01 t.v'. reool'1S8 until ~ 1, 1918. toJ" tIw reuoa that the)' were oout_red ... expcm41 ture. appl1oab1e to the ,.ar 1918. !he oheob were laaue4 and. releued prior to January 1. 1n order to llIlIIlke tund.8 a....Uabl. in the tucal agency 01"l the due 4&1;8 of the bonds and. ooupona. under Sohedule 26 there is &180 eubm1tted a detaJ.l of ohHka outetm141ng a8 at ~I" 81. 1931. CNtetallding eheoka .. at DIOtrlMr 11. 1951, wh10b 1M" 18..4 by the o1ty in prior 798.1"8, are o~led on 'tho noordl of the olty olerk ... a llabU1t.y in an "OIlta1and.1ng Cheok hD4.- In th1s audit "POrt th... outstending oheoka are .-d.uotod. from. the tnaaureJ"'. ouh balADoe rather than 'tNailed. ... a l1ablll'ty of the ol~. DlVESTMENTS ll~ CUS1'ODY OF' CITY TREASURER. Exhibit "e". Under the a'bow u- hiblt there is lhoYm a SU1'l'Ii'1UU"y Gtatem.er~t of inws1mente in 'the oustody oE 'the oi ty 'treasurer as at tho beginning or the audit period. olumgea in In- vestment aocounts during the audit period. and investments in the oue'tDdy oE the treasurer e.s at the olo&e of the audit period. Undor Schedules 26 to 28. lnoluslve. are presented the details of 'these inV6Straent aooounte, showing the particular inW8UDents O'Wf1$d 8!1d changes therein during the audit period. Your attention 18 d1reoted to 'thi:l .fact that certain of theae 1nwstments are repreHn_d by oert1ticates of deposit issued by local bauka. The sta'tl.ltea perta1ning to ~ UlVestment of SiDk1ng Furuta. Flr<':Ill8n'. RoUet iUnda. and. Bndo1Iment Flmdt. provide 'that such 1llOn878 thall be bmtsiled. in bonds ot the Uilited states. the S'tate of KAnsas, or in bon48 of mun101paU'tles of the state of &ansae. There 18 no prov1elon in the statuWa for the investment of publ10 moneys in oert1t1oates of deposit, and 8Uc.n ~t1t1oates oe.n not, in our op1n1on, be oonaldered as eaah on depos1t tor tile r.aeon that publio moDeye BUst be deposited subject to the oheok or 4ntt of the treasurer. IDoluded in the investments of 'the ~ts Rellef Fund i8 a oertUloaw of deposit daae on October 26. 1931. 1h1s oertU'ioatA9 had not been presented to the benk for colleotion as at Deoeber 81. 1937. and interest on this inwa1;- ment t'rom OCiDber 26, 1937. 10 January 11. 1938. ..... thereby lost. It 11\\8 noted also that 'two oert1tloates of depos1t matttring on Jul,. 6, 1937, were not presented to the bank tor colleotton until >>ovember ., 1937. Interest on the.. two oert1tioatee during that period was also lost by the otty. It -.s mted that the goven:d.ng bodT do.. not in every instance approve in- VGs1ments acquired. InveeimentB in the ous'bJdy of the treltsu.rer on JuDto 1. 1958, were wrt.tied by inspeotion, and change. therein from January 1 11> June 1, 1938, were veri- fied by oon1'inat1ons obtained from banks and from o'ther souroes. Interest ooupons on bonds were properly aooount.e~ tor, and iDeome trom. inws'baents colleo'ted during the audit period was traced in'tn the recorda of oash re- 16. eoive4.))1t8roat ~ to 111.- on two ...tU1o&wa of depo.it...4 by the Firemen'. Rellef fUnd... lnoluclH 1n ~ pr'1Dolpa1 ot DeW oert1ttoa.. obtained upon the _turing of the oer"t1t1oa.. on wh10h this 1ntereat aoorued. ~Ci ,n'fB B~ AID CASH BASIS LUitJ tJDd4W the pro...utou of . lNdget 1.- (?M&16 to 1911 o.a., 1915. lno1ulw) the otty u requ1re4 to prepan - tantUal 'bt.t4&et Wh1oh.. ati'M' '"'lD& properly approftd and ftlod with. 1Ibe eo_vo1erk, ooutltutea an appropriation tor eaoh :bIcU. v14ua1 fUnd. It 1a UD1atu1 to __ paJDlC't out of or to oreate lDdebtled- ... &p4PlJt U7 f'uIld 1n ..... 01' the UIItIUlt't proY14ed tor that f\m4 br the budget. Under tbe pro'd81ou of tM O&8h bu1e U. (10-1101 to WI e.s., 19$8. lnolua1....) 1t 18 \mlawf'ul to __ pqmeut out of or W or$atle any in- 4elJtledne.. ap.tnat 8:4Y flmd 1a e.... ot moneya ao'Wa1.1y on band 111 the treu- UI'y to ~ oredit of that 1'uDd. In uoordanoe with the ..bow ltatuto tvn4.xpen41turea. thereto,.., are Uro1ted., firat, by the &;:r()UI1t of 1he annU&1 'budget tor the tuad., and eeoonct. by the U'ailable oaah ~l.."," of the fUnd. !be 01107 --.ger ad o1V attonwy, o/M" ........ are of the op1n1on 1;hat the pro'ri.alOJ18 ot l3-1Ul01 c..S., UIS. do.. JaOt Ibd.t actual expend.1turea 1n oases where ft'VU.ue. have exoeeded bu4get .... timawe and that ea1d section 18 app110able to tho City ot Salina. The oommen..ts in t.~ to11owlng parat;raphs 1nd1oa'be t:he extent Ito .blah the ol1ty oaaplled with tb& cash bas18 and budget 1.awa. In thetae 00IIIl1GtI.'W the wrloua depar'tmen'ts of the Go:r.:eral Fund are considered in total as a .1nt~1. fund. COUPARISOlI O1i' RECEIPTS wITH WOOf;'!, Exh1b1t "U". Under th18 exhib1't ao'tual reoelp-ta dur1:Bg the year 1931 are compared wt.'th reoaipte antioipated 1n the budget. This eepariElOJ1 1s not extended to cover tho receipts or the tunda not 1noludod 1n the budget. .ACtual rGcelp'te were in ex008S of receipts antio:1pa.ted 1%1 tbe budget in all :funds oxcept the 01 ty Court Fund. Th18 excess 1s 8'lBl'18.1"iaed ... toUows I Exce.8 of ad 'ftlorem taxes received OWl' autict- 1* 'bed nce1ptc ot ad 'Valorem ta.xea Exoe.. of other reoolpi;8 owr emoun1I8 UlUot- pated fotal ~oe.. .21,201.22 10.130.00 ~l.8St.aa ' Fro1t1 an 1Mpeot1on of 'the budge't it appeared that no ooUeotione on delinquent ....... weft lU1t101pe.wd end i:h&t an eight peroent aUOMInoe waa ~ tor current ta:u. wb.:1oh would not be oolleowd. 1'he aoee. 01' ad valorem. 1:.la.>>e roce1 ved over antioipated reae1pte of' ad. "I'fllorem 'taxa. ls. theretore,. expla.1tled as 1'01- lowsl 1)e,lbsq,uat taDs reoelved. Curre11't !axes reoe1,,"d 1n exoe.s 01' e.t:tma:f:le .18.040.16 1.100.81 'fotal JJ121.101.U COMPARISON OF EXPENDITURES WITH BUDGi::7!' AND S'1'A~T OF tmENGtlHBERED FUND BAlI- .&NCES, Exh1b1t wE-. Your a'ttention 18 directed w tho oollam dBa1snoe of Bud- get UnencUIIl'berod" shown under the abow exb1blt, whioh 1ndioates that a.t'ter g1 v1:ng et1"oo1: ~ unUqutda ted 11abUi Uea orea ted dur1ng the year. the ex- ptm,di tures were in exoess of the bud2~8t tor all .JtOept three !\u:1d8, end tha1: the total net amount 01' euoh excelSs tor all budgetGd funds wre $19,,151.15. These expendi tur08 in excess of the budget were f'inan~d for the most part 11. ~ of the 110.181.11 noeS:.., rr. _Ie taD_ met other IO,,","S, over' arul above the ....ipt8 utloipe:tJe4 1Zl the bIldget as outU... ..boW. A d.etlftrd.DaUon or ~n4 f'w1d _1.,... i. ehown in the 1as1J thJ'ee 001__ ad. the 1IMaCMIIbG,.4 Wuoe or MOb t'1m4 1. ahowD in the lut ool-mm fd tbJ.elaSb1blt. It wU1 be BOiled thAt 1n the ....r1a1 Ball 1llIn4. the 01_ Court Fun4. cd in the ~~ Pool ,..4 the totala of cash disbursed p1_ UabUi ti.. iJIovr'ed 4uring 'the ,..... _1'8 in uoe.. of the aft11a.b1e -.,.1 ~. of theM fum4.a. By reterenoe to the at&t4aent of aeoe1pte, Dl.\nu"....te amcl Ba.laMs of Conatruo'tlon l"ada, IoMdul... 1t wUl be aotl..c1 at.. that __ pendltunta or 1M Pe"f'tng, Fuacl and W.PA. Projeot 1'0. 160 Fund were Ideo in exo... of ava1l.&ble balances. APPROftlA'l'101 OltDIlA'NCEB COltPARISON OF CASH D1SB~S AS APPBOPRIATED BY ORDDi.AlroE WttH ACl'UAL CASH DISBUR~f8 BY f'WlDS, Esh1bit 17-. Appropriat1o>>. O~i....1'Ce. pu..4 by the goveni.ing,~ boq &u-1JJ{l; the audit period _1"8 ~.d by the auditors, and were 8UlIIlD&r1aed by tunds. It waa mtllld that under the appropriation ordt.,NMHS.. the oleJ.me in be paid'WJ"e 11s.d.by .tt1ncl8. but that tb8 olalma When pd.d were DOt charged, in JllIUJ1' tna'ttu1oe., to l:he 1'u:D.da speo1t'1ed in the appropriation ordiNnl'\fJe. An inwe't1gaUon of tile.. dU'terencee d1eelo..4 the tact tba.'t it' .. ole..1a voucher included proper cl'>...arges to more than one fund. the entire claim was listed t.mt.1er only one tund in the appropriation ord1aanoe, even thourJ1 Wormatlcn em. the. tace of thG '\lOucher 1n.~.oated 'that BlOre 'than one t'u.nd should be ohar~ upon payment of the c.WUm. The dtttercnce be'tween disbursements u appropriated and d1sbursemente &8 oharged 1.x> funds 1e shown under the abow exh1bi t. TA1BS CURREli"'1' T}~.X:ES - 19:56 tAX .I.Ji."'VY. .During the period m&w aucU:t t'l'1e county treaau.rer oorreo'tly distributed collections ot ISle Oity of Salina tang1.ble property taxes to the various 01 ty funds on t;htt basts of Ute ratio of the oity's 19$6 tax lev t01" -.00 .fund U) the 1Dtal leV on Se.l1na tautlbl. property. the oount>y treasurer -.1nta1u .. 1It&Cii1De poa.d reg1.atw of tax oolleot1ou in whioh blcl1 vidual tax noelpts ooftr1nc ~w or ... on SaUna. pr0- per", are 1*1-4. The clty'a ahaN of oo11eottoal ot 1916 ... on City of Salina. property &8 ehown b7 'th1. register waa OOJIIP'lted b7 the auditor. anA wu 1:raoed into the 'VVioua 1916 1lax accounts maintaJ.ae.d by the ooun'b,y tre..... urer with the city. It was found that the oity hacl been oreditl-ed with "- proper portion ef such __8 and that the 'VIU"loua 01. tw148 had been oredited on 'the baa1e of the tax leV for that:year. The auditors uoerta1ned a.l80 ihat colleo1dcma of 1938 1nt.u.glble and 8~o1al asH8_nt te:Ma had been properly illooatttd to the city. DELl'.:NQl1ENT TAXES.. INS .AlW l'RIOR nww TAX LEVIES. The auditors were ad- vised by tile ootmt~ treasurer that ~ oount;y had readtwd to the c1t.:y in tull tor 1. w portion of taxes as.essed tor the ~ 1911 and prior ~8 e".n 'thour,h the county had not ccll$Cwd the.. taxe. in Mi.. O'U1"l"Emt colleotions on ta.K.es anaes.ed in 19S1 and prior year. are. theret'ore. retained by the co\Wty. 16. Fr'Oa the noo.r4a -.1nta1Ded bJ' the oount.Y' tre&aUI'W lID4 without.. 4etai1ec1 ~natlO11 1. appean4 that the 00" ha4 4181d.bu1le' to the 01ty lt1 Ibare ot ooUeottou 4U1'1Dg 1m OIl taM .......d. ~ the peri.o4 trcra 19D to 1918 lDolueJ:w. u.d that tM.. d1atl"lbutiou _,.. ... 011 the baeu of tile tax lev tor i;he ,...... b _1Gb the oou..1le4 taD_ ...... 10"4.. tile 00_. trelUNS"8l'. __WI". cUd DOt 4Utri1N._ ooUeotiou of ad ~ ....8 ~or ...... 1MI"8 to the Woriou oliv' .tvAd eooouata. All... cl181lr1butS.oae wre 01"8dttec1 to .. e1ng1e .Clty' ot 8&11_ GeMral Aooo~ tor eaoh~. lY1la tit.... del1nqwmt taD. were 1'811 tte4 to the oity treUlU"8l'. the 1"81 ttanoee WIre DOt ~1'J"'4 by 8ta"*-ntfJ ~ aepua-l11:be ..unt ~ 1lauglb1e tax ad Intangible tax tno1ude4 in tM rea1ttuM, the -no_ tuzJ.da 110 whi& 1rbe 1w1g1ble tax Podd be erecl1 ted, _I' the ,..... SA 'Whloh the special ........ Mnt taxes were .......4. In tho abHnoe or tho aboTe Won-. 't1011 'tho 01 V distributed both ourrent anc:l delinquent ad roor-. tax reo.lwei hvm the C3OW1ty to the ....lous oity t\mda on the hula of 1;he tu lev tor the 7MZ" 1911. !be eoutltut1.on ot the state (Artio1e n. hot1on 6) NUl the Bw.tce, t taw ('1I-atM O.B.. 111.) pronde that taxes aha11 be appUe4 cmq to the ob~ot tor 810b they were ln1e4. The.. 1en.s tor the w.rious 01ty tlmda wri.. tna ~ to year and, theretore, the d1stri.buUon by' the olty of ....... 1e'ried prioJ:' to 1916 to oity tun.da on the ba818 of the 1936 tu: 1"1' la not 1n aooorda.114e wlth the oonat1ttrt1on and ata.'tue8 of the state. Your attention 18 d1reoted to 15-912 G.S., 1916. whioh provides that the county tr'eaaurer .hall make a tull and ltataoa .ta'tlemeDt of tau. remitted to the oi'ty. During the period t'rom October 1. 1985. to Bo~ 8. 193'1. the <<-urriiy 1m- pounded in special 8.C60un'ta all lntare.t oollCJo1ied on del1nquent taxes whioh acorued. after 'tbedats of the we of property tor ta.xe.. In lio'Al!l1bor" 1~1. the alOOuuts impoUndGd were distributed. to 1:it.:dng d18tr10t4:J in 'the ... m8Dl:1e1' as the tax was or1s1na1ly dietributed ..ept that interest on epeoW ....... mente 1IIa8 oredited 'b.> the .City ot SaUna General Aooountlt tor 'the w.rloua yean (referred to &.bo....) ra'ther 1&han to the "Paving." "sewer." and ot.hc' epeo1a1 aoUG:tllent accounts ltA1nta1ned by the county treatnlNr tor 01'ty of Salina apeoial use.smcmt t.ua9s. JUDGlmNT OB'tAlHED BY OOUWl'Y FOR OVERPAID SPECIAL .A.SSESSMEll'l'S. During the year 193' the oountyo~d .. ~t ...uat the oity amGu:ntUg to tI6.1eo.87 tor rooo....ry or ".y pnrri.oueq pdd. by tu 00Wl,,- to the 01. on apeo1al ......8lIOn'ta levied bT tM 01 V in 1981 _4 prlor JMl"B but D01: 0011..te4 by the OO\U1V_ ti8 3'U4f'1l'Ont ... paid to SallDe COUllV in USa out of the proOMU of the .ale of judgMnt bond.8. !be 01 t7 1a et1 tied .. reeel w trora t..bff eoun:t;y any colleot1ol18 ~ by 1:b8 oounv of speola1 ........ meat taus on 1rh1oh thia 3udpt8nt... hued. Suoh oo11Ht1.oU. 1nc1ud1ng tJ:rte.....t thereon. when ",0.1".4'b7 the .iV. .hould be oredited ilo lta Gen- et"8l Bonde and lnterest F'Un4. OIG.AREttE STAMP 'lAX DIBTRUUTIOJI. !be a..tu'ka <?Mll? G.S.. 1m) JI'Odde iohat the oounty ahal1 di.1r1bute .. tohe oiU.. ot the oounv m propol"tlon 'b:) 10beir population. t'orv peroen't or o1gare~ 8t1r11p taxes allooate4 in +.be ooun'tor by' tile .tate. b ooun1.7 tretL8UJ"e1' allocated 98.8. of the abow forty peroent or '2,m.91 w the 01 ty 01' Sal1r.aaJ hcweT8r. on the ba81.a of the 1937 population ot 01 tie. of Saline County. SA 8tllD1;ttGd to the aud1 ton by the county olerk, the oity 1IIOuld be entitled to SM..as" ot thetoial amount allocated to the clties or ",991..4". 'the statutes do not 8pt01.1)' the pop- ulat1o.na to be u.ed by 'the ooun:tq treasurer in maJdng th.1& allooation. 19_ OOKPARATM SU1'EII!:IT OF !AI. LEVIES .AIm ASSEUED VALUUIOIS, SBOWING ~UNt OF 1911 fAXf;8 WB Dr 1811. Iablbtt -0'_ .. ihSA ....bt'... .boD. 1be 01. tax lev. in 1I111a, b7 tw148 tcw 1M J'ft" 1811. 1118. aa4 1m II aa4 the ua....d w.1uatioD of iMmc1bJAt _4 1n~1Jle properV iD "UDel tor eaob ot thoa.,........ !he 8IIO\1Ilt fd ____ to the otv 4urSag 1118 bused oa the tax le...., ad ....ue4 w.luatloa ter 1817 and 11pOI). the .....-t of lpeo1a1 .....__t ...._ oerttne4'by the e1V to the oouaty tor oo11eot1on ... a1aro 8hown \II1der th1e .ta~ The tax lema to.,. ~ ~a 1916 _4 1917 Wft oheeked to the etatutee, aDd 1t.. c1riua.1M4 tba't the 1e'9'1ee to.,. ... tuI1d and the tota1. b'91. WN 1d. tlhf.n 1dle Uml tatlona pro"f't4ed 'by law. Speo1a1 .....ument O.,.dt~no.. pas..'" _big the audJ.t period ...re traced 1n'bo apeotal .........., noorda -.1nta',,*, by the oity olerk aDd tbe olen's ooa- putat1on8 ot lm:1nstal1ments on pr1Mlpal and lntorest were .et-oh...d. the total of 1831 apeo1a1 ......-nta as ehown by the olerk'. recorda .... ooapaoe4 1I'1th the ww. 8mOUI1t ..ri,1..tU4 te the _... ol_k tor 00110014011 with 1911 ...._. Xt.. found that 'tbeUO\1Dt ..rbit1ed... '81.30 abort t4 t.bs ooneot ClGU1\t. !he oit,' clerk advised the &l1.d1.n that tbl. ...80 _uld 'be includ9d 1n. 17M amount oert1t1ecl 'to the oounty tor oolleott.oa 1I1th 1918 taae. SUKMARY COl4PARISOn AND RBOONCILlA1.lOft OF 1916 TAXT:S (DUE Ii.f 1~1) ~eSED ,Ah1) COLLE;CTED. Exhibit "Hit. l.JD4er tb,1a uh1blt the orig1nal tax roll appli- cable 1:0 the City of SaUna as oertified by the counV olerk to the state tax Cos!m18e1on i. a.djuated tor add,1:tlO!U1 to the tax roll. __8 rei"unded. by 'the county. election expens. withheld by 'the oounty. cd rEll111::tauce8 r4 19S6 taxes to the city. EoI' the purpose of Gewlopbig the amount ot 19S6 ta:xee uee_sed but not 0011"te4 by the city. The amounts 8ho1rJ:l. as DOt coUeoted by tho oity were reooncU.d dinotly with tho county treasurer'. record ot unooUeowcl 1936 'taxes as at the date of his last dUt:l"ibution prior to Deoember 31, 1937. B.ia statement &180 aho1r8 that 8%.61% of ad Yalorem taMe. '15.12% of apec1a1 ......ement tle.xu.. and 90.1$ of a1ll936 taxes were 0011"ted by the oounty and remitted tc the city. STAtE1W1T OF IAX&S RECEIVED FROIIi coon tmOWING YE.AR OF ASSESSMEft. DIS'l'IU- BUnOI ere FUIDS ON BASIS OF ~, .AID COUP.AIUSOH WITH DIftRIBtnION TO FtmDS )W)E BY em. Ixhlblt -1-. In the tore&9bc OOi1IlIlIents it..... ' pohtWd. out 'that 1:lw 01ty ha4 ti.trt.'tlute4 both ourrent and de11Dq1lent tuB_ l'9Oeived cbariDg the )'8&r to the w.r1owt olt7 1\JD48 on 1M bu1s of the tax lev fOr the )'ear 1918. UDder the abene em1blt i. ame the correct Ustl"1but1on (aooord1ng to the le"'1' tor the )'e6I' ot uaea8ll8D't) of all taDa remitted to the oity during the year 1981, _d .. ~n with the dlatribution__ on the ot vt 8 reoorda. Under tho 01 ty'. prooedure of distributing ill teDg1b1e taxee rooe1wd to c1ty tunda 011 the huia of the 1936 tax lev. the oityfa portion of eleoUon expeue ....unting to 11.'66.81, whloh was 1t'1 tbWd b,y the eounv troa t... rem1 ~d to the 01 ty. ....s borne by aU oity twde ....ther than by th(; GenEllnU Fund .... ~ln1.trat1". and F1.naDoe Dep..r1:.ea:t. !he amou:o:ta in 'the 1a.ai; column of th1e hhiblt are the basia ot an adju.81men't entry Jl&Qe by t..h. auditors 1:1:) ref'leot the preper d.1stribu1;1on to 1"tmde of' taxea reoel we! by the 01 V. InwrG8-t on delinquent tangible taxed 1.n 'the amount of' tM5.46 which had not been remitted 1x) 'the city u ait Deoember 31. 1931. .bould be d1.8tr1bu.te4 when recei_d dur1J'1g the year 1918 to 1:1\. w.rious oity tund8 em the baaia of tax leTiea tor the year. lmder which th1a tImOunt 18 d1atr1bu.tJed on th18 .ta~ 20. Interest on .peola1 .......-nt __a in the 8.mOI1Ilt of "80.14 1f'h1oh .. ..180 clue from the oounV ... at ne~ 11, 1811, ehoulcl be cl18tr1lnailecl __ .... "lw4 In 1918 to tlhe .,.,.1ou .,..W .....-..nt tw:uIa. It w1U be ........,. to ...un tna 1Ih. oount7 ~ 1:be btonatloa ........". to pl"Op8l"17 ore41t th1e ..ao--' It 10 augge..4 iba't tho 01ty __ a praot1oe o~ wl'thclrabg tna the oo1Ult;y tJoeaaury on or tt.to.re the lut day of .. O&1cm.41ar' 7CtU" ay NUl wh10b the oounty treuurer ... cI1atrlbute4 W the 01't7 _ ... 1II11oh are due to the es.'by in. that oaltm4ar :rev. !he 01_ cU.a~s .1.t8 .... Iny tor the Oeaeral J'un4 to tbe wnoua depar.... MUte 'td.t'b.1n the gnehl f\m4 'uolud1ng .. Ulrln18tratlW and t1nanoe deper...t) on 1;be 'bu18 or the emm,ttl budget tor each ot those deparimente. gIft' OumJ'S mtVOLVnG FtQll) dALY8XS OF RPJSITS AID c::DOI'S ISSUlW. Eah1blt 8.r'. Vader 8CUb in Cuato.,. ot Cl" treuUl"9r.~Itxhlb1t "88, Wh10h baa beG oa.~nted upon P1'8~q ill thU "port. lt 18 ahown that 1800.00 oE oaah oan"led on the boob ... be1Dg 111 the eNetoa,- of the 01117 treUUl"N" 18 depoaited 1n the City Clerk'o 1..~1- Y1ng Ji\md acoo1mt. 1he ell" olerk baa ..lustw control OWl" 1h18 aocount, -.hiGh ha UNa for.. general purposes, as tollowa. Colleot1.ons made by tbB oity olerk during the course o.t each mon'th are period- loally deposited in th18 acOOUl:1t. At the end of each month the oity clark renu t.s the sums colleoted during the mnth to the 01 ty trea..sur9r by .. obeck drawn on this a.oooun't. It wUl be noted t.hat out of the total oash rece1ved. by the olty trea8U1"8l" during the audit period, amountiDg to '613,240.06, $803,661.13 'WIUJ oolleowd by the city olerk cd d1reo1:Dr of t1Mnoe and cleared through tills "'tOl v1ne fund. The oity olerk c.poa1tB tis oollectiona in this account on en a~. 'Of ewry 't'tIIo to 'three daya. 1he 81DS depost tee! do not represent oo11eot1.onG for any oerta.1n period, howewr. as oaeh.in varying 8mOUft'ts i8 retained in the clerk's office tor o~. the oity clerk al80 uee. t.hta re'VOlv1ng fund aoooet tor the payment ot ohime against the cityror whloh he i8 8ub-.quently reimbursed by regular city oheob 1...d \II.1der the authority ot an approp.r1ation by' the ;:.;GvernJ..Dg body. 1'b8 prhiolpa1 cl1aburaemenw.._ by the olty olork out of 'th1a fund as indl- oatled under th1& exhibit are tor labor, .niGh 18 oharpable te the ReUet Highway Fund, tM Gcmen.l hlproTClllDl.ent Fund, aDd W.PA. Pro joct Oonatru.ctlon tunds. lJown'er. UUDli8I"OUS other d1abur~ are -.de out ot thiI ....wlYing fund, th. total. or which are ola.a1f'1.ed under the abow exh1bl t. Ad~ to 8IIployeea on their .ea.lArl.. Sn the total UlO\II1t of .l,146.16118re Jll8.de by 1;be 01 ~ olerk out of th1. acCOtm't dur1ng the aud1 t period. Thie.t'\m4 'IftU) re1.mbur..d for such ~. a 1; "the end. of 'the month when reguw payroll oheob ..re luu.ed. there ia no ata_wry pn'V'lalon for a rew1v1Dg tund such &8 tho to....gotnc, 12-1016 G.S., 19$5, and Chapter aa, Section 6, Laws ot 19a1, provlde that it 1s the 'tnIuurert.<tu'ty 1D receive and keep all mon.)'1I beloq1.Dg to 'the oity and to payout th$ Mm8 onl7 on "R.Z'TanW dra1m by the direc1Dr ot 11.nanoe and ooun'tera!t;ned by the olty JlI81lAger. and not otb.erwia., ~t all moneye belonging to the e1 ty and reoel wd by any offi car or agent thereof ah&ll be deposited with the oity 'treuurer dally, tha~ the olty treasurer ehall __ daily c1epooit.B ot all 8UlDa ot moDeywhich he receive. trom aU source. t4 revenue. to h1a ored1t as treasurer of tho oity. At the f'oo't of 'the abow exhibit there 18 .hown a reoonol11a'tion ot 'the bal- ance of thi8 revolvi.:n.fj fund account as conf'1.rmed by the bank with the balanoe of this aocount as shown on the reoords ot the o1ty clerk. Oomm.en'ta aa to 91 _ the wr1tloatlon of recelpt8 and dl8buraemente of this ....volving :fund are included la.'ter in this report under tbI.. "m,t,e on the wr1tloatlon of MOb reoeipte and cl1s~'ts of the oity o1ork an4 olty 1lreuuror. 8'i'~ OF ltEO,;ms. DISBURSEMEftS A1ID BA.I..ANCES OF CASU D CU8fODY OF raustJ:RER OF ~ HILL CDrfE1'ERY ASSOClATIOli r The cnmerahlp ot G7P8- Hl11 OerIetltry ... "'8te4 in the 01 ty of Sa.11Da mJ.cl I. to atta.tra an ac1m1zda.red by a board ot cl1I"eo.ra appoin_d b.v the gowr- 1Dg 'bo~. the f1DaD.o1a1 aot1T1t1e. of the a,paum Bill Cemetery Auoo1a1d.on ban &1...,.. been 06ft't.e4 em out ot the pnoee4a of the aal. of lota, bur1al 1'eee. and other w.. ot l~ J and I2D tax ln1ee haw 'been _&I hI' the support ottbe cemetery. Reoetpt.8. CU.bur.....ts. and 'b&lanoee ot ouh and. inv.a1mcmt8 pertahah'lg to the Gyps_ H1ll Cemetery haw always been 1n the owrtoq of t.he treasurer of the a,plura Hill Cemetery Aesooiation and haw been oarried entirely aepen.te from other o:lty funds in the ()uetody of the oity trGaaUNr. In our op1n.1on. thoro 1a DO provision 1n the statutes whlch ~ ts the g~ boq to 'transter the control ot c..tery 1<UDd moneY'8 to the otflee... of 'the oemetery' ae8001atlon. The balIQM. of oub and inwe1meBta reterred to 111 the tol.1ow1ng paragraphs are balanoe. or oemetery operat1ng tund lIIOIleya and should not; be oontueed with bal-1IOAe of cash and 1rl'we1mllmta in tho Gypsum. nll Cem.etery Indoslent Fund. The endo'tlment :f\md balanoe. are in the cU8tody of the oity treuurel' and haw been. OODMJ1ted upon previously lmder Schedule 18. STAtEMENT OF R.ECl::IP"l'S. DISBURSQiEiTS AND BALA...lfCES OF OASH MID DW.e:SNBNTS, Esh1bl1; "Kit. Under t.he abe,", exh.1bl t 18 shown the a.80cia tien troasurer t. balanoe &s at J€I.I1UN",1 SO, 1931. receipts end 418buraemente tor the period troa JQ.DU6.I'y 30. 1937. to January 20. 1988. end the assooiation tre&8Ur'$rt. balanoe as at January 20, 1938. It 1dl1 be noted that the period oovered by t..lotia exhibit does not eo1nolde w:1th the audit period. The period covered "pre_.nt8 a yeart s bu81ne.. of tbe usoo1ation f'rcm 'the date ot its final aeet1Dg for the year 1936 to the date of' ita t"1na1 meeting tor the year 1931. Xn1leroet on e.ndoWment tuD.d lnves'taents is shown \md.er the receipts ot this ttmd 1n the emol1J1t of $42.60.. whioh represen1:la interest on GyptilUln Hill Oeustery Endowment Fund h:rf8s1ment.a. whic..'It 18 wred by 't.b.e eemetiery asooclat1on tor the -.1ntlmanOe of oemewry lote owned b:; per801Ul 'Who haw depoa1 ted sums of' money with 1011e 'Y1ty W be he14 1n trua't to. the GypcIum till Cemetery Endo1Dent Fund. The proceeds of' lnter..t OOUPOZIB clue ~ 1. 1911. on 'the" adollltllllltDt t1m4 bonds wel'O ~ tlful as a reoel.pt ot the assooation tor ihe prev10ue )'88.1". fbe prooee4a of t.ntereat OO\1poD.B 4ue ~ 1. 1913. 1_.. aoorued tnterest act- .....4 'by' the ~t f'und on bcmda puroha8.d. are entered on the .tU,oolation'l re00r4s a8 rooelpta of the ~ bitg1nn1.ng Je:DU8J:7( 11,. 1938. The di8buraements of this tund lnolude an .."nuAl salary 1n 'the &mO\mt of $ro.oo pa1d to the 8eot"etary of tho lUJaooia t1on. The 01 ty olerk and cU.reoWl' of :t1nanoe aota a. ..cretary of 'the Oypaum. Rill Cemetery MlOo1at10n. 11-402 a.s., 1955. p1"O'9'14ea that 8JJY additional duties imposed on a oity oftio1al under that statute does not entitle that ottioial to ~ compensation 1n a.dditiion W tlw:t which be already' receives in h1a of'f'loial capacity. 111e diaburaementa of the "8$00la't1on a180 lnolude a trnnater 01 $60.15 to 'the G)1p1J\R 1l1U Oemetery En&::niaent Fund. !bi8 lUIOunt ropreeents the total of parUal ~te oo11eot&d by the eemeilery associa.tion on e.n endD'wIMInt tund deposit. It will be noticed that the uaooia't101l treaaurert8 balance as at J8JIUIU'1' 26. 1938. is repreaente.ted in part by cuh bl ban1aJ and in part by 1mestmenta. In our op1n1on theN is no .tatutory proTislan tor the investment ot Q6IlfJtery 22. or;en.t1ng t1A14 JIODe78. CUh end !c..u.nta s.n the oua1>>q ot the ueoo1&tsAm'. tzoeuurer .... ,.... ....... In .w.u UI1dctr Sohoc!u1e 19. !here are 1:bne baM: aooounte -.1Jl~ in OODnHt1oD wl1'.h 1M U8001a~lol1'. tt_1a1 Mi4Y11ii.. .. tol1cwat ~ 1.1 1m ao~ of the ~ in the ...~ Buk of ~ t.hrou&h whtoh aU I'eMlpte anc1 41ebun8lll8Slte or t.bt ..8MlaUoa ...... tll-1.'\7 o1eue4. ... ...ntJu7 baa & IlOO.00 rnol'V1q had. ........ in .. .Uonal laDk.t JIaN1.., out or. 1IhSoh he... ~tI tor labor aD4 0"'" ....11uwo_ .... peNH ~ . 'the aeaooiaidoa. th1a aooo_t 1a ...1~ -tb17 .. ot the ...oia~JA:m tnuunr'. uoo\8lt attw the "~ __"- of the board of M..!'Mtore at 11ddGh o1a1ma an uth.orUed iD be palel. ,. relBbur..- _at ola.b ~ the MOH'ilary 18 &taolude' ~ ~ o1aim8 agprv..4 '" 1Iibe beard tor ~'t. Dw eeont1iar7 ... uother rewlY1Dg t\m4 1n tbe ~. State Bank 1Ih1oh had DO ~1.... at either 1he blgtnJ\tnc or oloM or the au41t period. !.he eeore1lu7 la 1m. pr1Dolpe.1 ooUeott>>.g ofti... fer tM --ter.r aaaoolnton. u.d he deposita b tble MOO\1Dt the ...,. 'tIh1oh _ ooU..te. 'tbeGe ooUeot1ama wre rerd. ~4 to the ~ of the ueoouUon m ~ 1D8t111men1ia dur1Dg the year by oheote ....... 011 tb.1e &OOOUJ1t 1n U. Plan_" Ita tie Bank. Bank~. at both the beg1.m11ag ud.olHlDi; datea ot the a1.14.1 t porSod WGl"O wl'1f1ec.t.. The GeOrotaryt & records of r0001pt.& 'IIII'8TG ~d and J"'OOQrded oolleot1oDG ~ traoed In:to the ~. S ILOOOuat. Cld.tlls pnaenUtd torpa~ are on claim voucher toms. ~. tJlB 81gna~ of t.be o1.a.J.mant w.s 1aoklng tn met huJ'banoee. and no c1a1:ll8 'MIre nom to betO" & DQte.r'tJ' or' other autporiaed of:f'1c1&l. All oh.eoJm i8SlJOC b7 t1aa a8aocu.:tton's tr'eu.urer wre draw. 1n ~ of o111s.m. auit-...orlMd tor ~ by the bocLrd of d.1.rMton. '!'heee oheokc 1II'Ore exalrd.nGd in _tall by the audS.u.re an4 Wilt.-oheoJGDd to 8Uppo~ o.la_ 'IOUCbors. the .800.o1at1ontu In'n.:Js1:menta aro 1n tbe HcmIa13llPad DuUdS.Dg and Loan M8001a- t1cn. SaUna, lAnsu. l'be balames or t.be ftl"1ou8 t.nwa~ aooounta 111 "that u80cu.tlon at t!w bet;~ ud 0.1.. o.f 'the audU; per104 were wrl- tied b; oolT08pondBnOO with that company. under' Schodule &9 there 18 ..180 shown a .ta~ of 1he ~ In t.nwa-.ent acoounta 4ur1ng the period. under IlUdi t. The ~ nul Cemet.ery Auooiat1on... 1nc1ebW4 to 1bt Gypfna B1l1 C.... ..,. ~t ~ tD tM aaount o.f t61.80 tor aoorued ..,...t _ 1lonc\I aoqutnd by' the endowment tua4 ~ the )'Ml" 19I1. 1.b1e~.. .. olea.1."ed on J~ 16, 1988. out of tho proooeds of" \ntereat 001180_4 on ~t fund bonds. The "aoFda or tho 8OO;;1t'taa.ry' of the uaoo1&t1on ehow that. tbere 18 I"''' " .. the ueooiaUon on __17 Iota 8014 on the 1n81Ml~ ~t plan. Do ~ l>>:w b60D 1"8081...4 by the uaoe1at1oD durtDg ..., pan two or 1;bree ~ on a D1bbv of the_ AOOO\U1ta. 8Dd the wtal ..1l1ng prloe ...... JDIl1.M unpdd. in tour i:netllU'Joee. The .:xoo.e bct1Amoe of au oen.io. 1n tile fJeO.rretar,y,., account in the BaUonal Bank of ~ should be J"Cd. tt.ed tv the aeoretary to the 'trea.aurer o.f'the u8OO1&tiolM ~ OF elr'( C(~I 1'he c.1t;q c.curt was est&.bUalwd dur1n& tb8 yoN" 19ID ~ the prov1a1ou or 2O-1~1 1:0 1423 G.S.. 1935. 1Dclualw. the court baa t.ho or1g!na1 juria- 23. cI1ot1on 1A ol'dl actio_ tor the reooTtt1'7 of MIle7 ":reSa .. 8IOuart 01_'" doe. D01; UOM4 '1,000.00 alt4 tol" the reoowq of peH01al prD1*"iV _t .. ~ tIOO.oo In wl_. tJl other rel,.ta the oowt hu the .... ~Uo1l 'both 1n oldl and .""IM) aot1oae a. ... gJ'aIl.....4 to julU.. of 1tlw peu. bJ' 1lhe eta.te. fd the etate. ft.~ OF RECEIPtS. DI8~8 AI1l BALANCES OF CASU, BXhf..blt ffJ.-. lit ~ Pow .mlblt there 18 Mom the ,ba1a.oe in 1M OWI_. of the o1aric of ~. es... oourt .. at 1M begi~ of theaud1t pertoA. ... ,t.n41oa'te4 lIT tbe report.. tIw awU.'t of the reoora of the Cl.. of hIt". ter th1t 7"1' 'UH, .....1,... ... d1ebur~t..8 6lr1Dg the IUI4lt pet'~ .. _w1opH. t1w autiton tna 1M 400ket nooNa of the olort of tbeeour1:, and the 'halM08 in the 0U8- to"" or the oleft of the oity oourt at the 010.. ot t;bI aud1t perlo4e At tM toot of 'tbie ah1bit there 18 &180 abmm. .. o1u.UleA ........t of tea - hand ad balano.. 1n OIUIea u at ~ 11, 1911. J.'>etaU. of the clerk" aw.11abl. "]AI104I .. at ~ 11. 1811. ant ahGD u:n..wr Sohedu1e 10. th1a ba1.&Doe oonalllWcl of 0Uh Oll 6Ipo.111. tmdepo.it84 recelpt8. and. oert1tioa.. of 4epo.l t heW b)r tlut o1erk ot the eoun. The olerkt. lw1k be.h.nce aa oonf1rmed by tbt depoaiwry la reoonoUAtd 1II14er th18 sohedulo 'b;) the b8.Lmce ... 8ho1m" by h1a l"eOorda. The amount of undepo61ted l"Ooeipt;s &8 at December 31.. 1917. wu detenn1.ne4 by the aud11x'n."8. and 1t.... aaoN"'t&1.Md t:bat t.b1.8 amount was e1ther ~.1te4 or 1nV68ted in oert1.f1oa:tee of d4poal t aubMqueut to Deoeber 11. 1917. 11: wUl be noted that $1,042.55 of the total balan.oe of .1,914.11 o.f theo1erk of the oourt 1Ia.8 invested 1n oert1f1oaws of depo811;. 1'be UAbUlty ot the 'bank ~ the clerk of the city aourt on theM oertif'1oate.1IIL8 wr1tiod OJ' a oonflrma t10n obta1Ded from the 'bank. In our op1n1on there 1& no eta. 'bli>>17 autbon:ty tor the lnvculUi1ent ot court t\m4e. 1n tl118 manner. fhe olerk of the oow."t bu made a practice of reta1nS~ personally In:tereet ooU...d on eer- 1d1'1oate8 of depoa1 t. From 1ntonatt011 obtained trom the bank wh10h 188uK the eert1tioates, the autitora deterad.taed that i;be clerk "001...4 '20.86 tl'Oa 1;111. aoUl'Oe during the year 1931. In Our' op1n1ou the tun4a in the o.u.. or isbe olerk .f the oity coun are pu.b11o JIOD8J'8. u4 in the a'b8enoe of statutory au:tbDl"1. fer the 1nwaildnt ot _UGh ~ in oertitloatea ~ 60- poeit, 1. t 18 0\11' opbdozl irbat 1I1.....t traa .UGh in.....___ abou14 be han4- 1_4 In the __ JII8ZII1el" as receipts troa lntereat on bank hal_.... ad there- tore, 8boulcl be o1"841_d 'to the o1tyts General FuD.4. Vndw' Sohedule 11 there 1a p......nted & ~ o.f tee. OIl bud and halanoee 1n oases. and detailt of th$ 8U11l't aa retieeted by t.bo 0.1'\'11 and. or'.i~2 dooket reoords. ~ of the.. balAnO.. are in __8 Wb10h haw not bee ao\1... du.rblg the put tf1ff ~. The oleri: .f 'the olty court doe8 DOt ma1n1la1n a I"eOOrd o.f reoe1pttl, d18bune- menta and ba1eaoe. ot oaah other than that whioh 1. "p"sentle4 by em'trtea in the dooke'te an4 by dupl10ateB of reoelpta laaued. and oano.1led ehaob and oheok .'tuba. 1be a.ud.1tor8, therefore, prepared an ~1e ot ouh reo- oeipte and cl18buraementa during t;he year 1981 tl'OJD. an lnape0t101l of cIookot reool'd8 tor bo1:h the year 191' and tor priGr ytJU'8. Duplloate oop1es of reo.1pta 18auad and cancelled oheck:8 and .tube of obeou iuued by tne olerk of 'tho 0.1 ty court were checked 1D the ..uti wrt 8 ana.1ye1a 14. ~ reoe1,. an4 dS.abun.rnttl 1Ih1ol:a. .. "..,.,.., tr. tbe dooIart rHOrcla. It as __4 ht in 10M lDnaDaea ouh .....1pt to'" M4 Mt 'bMa pNpu'd oovertDg eoll.ot1oaa -- l:rJ' tlM e1etb ' Frca thU UIIl.p1tl 1t wu ..~ ilbat ouh .....1"... in tM _11111: ot tlM.1I ., _itbel' .. cIepo.lt .. at Deo__ 11, 1811, or "pre.." . ..rt1t1..... oE 4epoalt. !be awU.tol'8 .... a4T1.... b7 t.ba o1vk ., the o1ty oourt; tba10 ao I&rt1ou1ar ettort bad bee'" 4urtag Ule OOurH oE tM .,...r w ... h.t aU tt.l of _all noeiwd 'JIlU'e ~ ..,..11lecl -.4 that M ...... of the op1n1on that Ud.a .. _t lIltONaary. Vpu. be1Dg a4Y1ae4 b7 1018 au41ilon tba't tIM... &441t1oM1 euh abou14 haw __ deposlWd, 4urlDs t'b. )UP 1911, tbe o1erk ~ the alty ooun IlA4e aM1Uoal -PM i_ 1u. the b&ri1t in tb8 emouDt of 1..aT aud a4v1Md the aud1tore that In 1/lU'oh. 1916. he bad 1n erteot cIeposli8cl ,61,66" npn.-.ttDg ool1eotloms d.ur1.1:1g the year 19!1, b:r 1noreulng hi. 1me.tmea.ta in oeri1t1oate. of depoal't. !he dupl1o&tes of noeipt8 18.\184 and . stuba ot Gheoka 18auecl 4ur1Dg iilie period troa JvrNry 1. 1988. tal the date or 0... ex- amlnaUon ot the ...corda .t th1a ott"1oe, ...... too1ae4 td14 ~ 1d.th ell- poel ta and oheokI pd.4 u ahDD 011 the bak .1satlllll1nts. tt... 4e~ 11l th1a mamwl' tbat 1he amount repre8th1t.ed by thtt total of ""1,. 1&..4 during 'tb1a WbaeqUi8llt period _re pl"Operly aooounte4 tor and 'that t1M,A a4d1 ttonal. oover1.ng reoe1pta tor the year 191'. lad bMn uoounted tor. Bowl$....r. ':the oaah entries in the doobt "001'48 aubaequent to Decembw 11. 1911. were no't oxwnh,.d or audi tad. b d1BbureemsntB of the (tlerk of tbt't oity court inoluded :reaittances of ooUJ"t co. to the oity'treasurer 1n the emount ot '2.&61.15. ltlieb. ... ftlI'Wed by oomparUon 111 th the to'tal oourt coste "oel ved as ahcnm em. the reoorda of the oity olerk. ~nt8 to 'the sher1tf, oounV a ttornoy. and oounty treasurer wel'O supported b7 J'Ocolpt8. d€jMd bJ' these oftto1ah. ~nt8 t:J ctben were 'Verified by en eDmtnat10n o.t elldorMl1lfmu on oanoeUed ohecks ad by roterenoe to docket rctoorde whlob oonte.i.Md in 1IOa't iDstaDo.. the payees t e.cknowle~erItIn't of the J'eOOlpt of the check. AooordiDg 'tx) tnro1".lll1at;1on obtained from. the clerk of the 01 ty court, 1'ee, and OO8ta obarge4 by the oourt 111 ccmxaeot1on with erl~1~l ouee are bued upoD. an ap'eOlBlt be'tMMn the otto}" aDd tM 00UDt)r at tho time thAt oouri wu ..tab- 11ahe4 and &r'8 .. tallon. J'1.1J.Dg o.p1a1at (o1V'. tee) COUnty Attonaer- ,.. Sber1ttt. Fee foid la.so IdO I." 16.11 O'ther' cluIrge8 ... by the oourt &nl baaed on J'8,.. adopted .en tb8 oourt .. ..ta.bU..~. rather than on the tees apeoU'1ed bJ' _tawte under the pro'ri.81ona of 18-11'1 O. 8., 188'. Con &.poe!'ta are required in civil 0&H8 .. provided by 2O-14.S9 G.a., 19$$. Po""!"'t3' &f'.t1da'V'ite end bonu ~r 0081:8 were e:lC'.fUD1ned 1n .... in wh10h DO OCtet _posit wu shown. AIJ a:t Deoe1aber 31. 19$1. the cSookete ot the clerk of the oourt abowd ooats accrued. 1Ih1ob 'WOre DOt se0ure4 by COR deposita, b:l the 8IllOW1t ot $669.04. 16. ~ l~t" MD ~}DAP A ptJJ.oe eergeant uta .. the ooneot1Dg ottlo.. tor the judp of the poll. oowt. EDWle8 in the poll_ depar1lMnt blot.. an ........... 1n OOIUIeOUU.... aumer1o&1 0..-.. III1d the ...-ant:. ot tibt &p~ bolla ..,....W aad tbe 8lOUIl't 01' the tiDe impo8e4. U ~" ... ........ cm. th1a bs........ Upoa tbe ool1eetdAtn of till8. in the po1100 ~~ daplSo... .....lpte .. 1_.-4, tH o1"1gba1a ~ whl_ eN .11....4 110 the ,.... _Td.nc ime ,....... the cJDpl1ea1lN are ntAd.De4 ill boQu4 lema Sa the police ~t. BIltrl... ue .de _ the poll.. ~ 'blotter, Ihmdag tM fIlIINIlt of flat pd.4. Oaah noel...a. trca. 1:b& oo11eoUoa.t a tSDe II p1aoe4 Sa an en...lope. wbiob .... on 'the taM .f the en_lope 1he pollee ~t b1O'tter ~ on whloh the tiM .. ooUeou.d. In 1n8tlanoeewhere .. tine t.a worked ouiJ. .. oert1t1o... 18 obtd.rted tJ"Oll the wper1nteadont .r the nre.tI to the .rI..1i that the .... tenden'b baa 'M>rked the requ1Nd ..ber of daya to eatiety tbo flu in h18 O&M. !b1a owt1t1oaie 18 a1ao p1aoe4 In an eme10pe beaJo1ag .. poll... de- pIU'1mct. blotter J1tIaber. U14 .. JI01a1:4on 1a .... on the poUoe blo.... .. abow tJ1at the tIDe .. worked out. the eme!opea aonW~l'.~ the fiDea ooUeoW4 &."14 ..ppea.nnoe 'bonds foJ'tol'bt4 ad the .,.lopea oonta.4~h~ oert1tloa.tea f'r'oa the euper1ntcmdent of atreeta, relating to t1:Doa wol"k8d O\1.t, are --.1ed an4 retained 1n 1;be po11oe department UI1tll the end of the month, at wh10h tt.. 1lhe, are clel1vered to 'the pollee judge. 1be pol1oG judge thtm opena eaoh envelope and Meoks the amount ot 'tho oasb enclo..d in the envelope tlo ~he amount of the t1.no 1n the cae. as sbown on hie dooket reoo:rda. and enters the pelioe deper1:ment blot.~r nUIJtbGr on hi. docket 1"000r48. ne aleo note. on hi. docket recorda 8il.rY' tine. which are .,rted oU't. '1'M polioe judge then make. a monthly report of fines collected and appearance bonds tort.U_d to 'the 01'ty olerk and rend ta the 'total of t1D8e colleoted an4 bond8 torfel1:ed to the oity. It 'WaS noted tha~ tol18 judge of the pollee court do.. not reoord on h18 docket records -the final 41spoalt1t:m of .... appee.].ed to b district court, excep't those cases in wh10h 'the police oourt 18 up-hel4. AltALYSIS OF POLICE COURT RECORDS, hhiblt MK". Und8l" tbU eab1bit tbGre t. Ibown the b&1.aDoe of uncoUnted fhws ... ..'to .January 1. 1911. ..e.a.ed d.urlng the years 19$2 and 1988. ino1ul.... t1DH t.po..d ~ the year 1917, o1au- 1f1ed. as to tbe Datu.re of ottenses, t1Dt. ooUeo.d, t1J:ut. 1IOrk84 out, and tilwa paroled during tbe ,.r 1931. uu\ the ba,1aDoe due h'ca 4etedDta .. at Deosber 51, 1911. on. lnfol'lDlltion pertai'td.'PI to 1IDOOl1eotec1 finea ta- poaed 1n pus prior to la1.. obta1l:w4 trca rMOl"da -.1nt&1ne4 in ihe po- li... 4epartlIent. Froa tho total beh\noe of suoh uneollMwd ttna. u aholm. on the "001"" of tbI po11oe &tp&rtaMmt, l:be audl teftI deaoted the amount ot tinea 1n cu.. loat on appeal and 41.Im1a..d in the diatrlot OOUl"~. UIO\lD.t1nC 1n total to $45&.00. W.111oh W01"!Iation ... obta1Ded tl'OlA the dockets of the district oour1;. 1he abow exhibit IIhows unoolleeted t1Ma due fNlll _fa- dAnte in the amount ot 1$.614.60 ... at Deo<<ltber 11, 19'1" wh1.oh 1neludea only the UDOOUoo_d bal8noe ot fiDe. !apo..d <luring 1ihe period tl'aIft ltS2 _ ltJ1. iDol_l_. . bveatl&a1:1on 1IIIUI __ u to the a.we of tine.1iDooUeo'te4 which were imposed prior to the year 19aa. At the foot of 'thi8 exh1bl t theN 18 qpe.ndled .. 1'lOtat1oa a8 to the BlOunt of t1nea 111 ..... 1lIhioh weft appea1e4 to and wb.1.oh weN pond1n.g 1n the d1etr'lo't court u at DeoesabIIr 51. 19I'l. !be lUDOunU 8ht.m1 opposl te \1118 nota:t1on are included 1n the 'bt\ll\l\Oe sbowl as em. t'r<':D def'endanttJ as at Deoem.ber 81. 1931. the auditore .... J10 tnveatlga't1on as to 'the ooUMtlbllit;y oJ: fine. unpdd ... at DeOOlllbW 81. leaf. !'he duplloatosof oaah receipts i8.ued in tho po1i~ dep6rtment and forfeited appean.noe bond. envelope. 1MN oheGked ~ the polloe department blotter and 26. to the dOoJaIt reoorU M1r1taJ.M4 by t..bo poUee~.. !JMJ.-ua- ot .t1I7H oo11eo1led aD4 appeare.DOe boIlda tcm'eiW4 .. retlM_4 by the dHket noor41 ot tho poUoe judge WI'e tbm ~ w1th 11M nperte an4 ....1~.. .- to the 01'.1 ole-It. !he pollee ~t pnpU"4l4 --th1T. tpU'terlT, .-1- umual. an4 1W';Jsa1 repone 1;0 i:be 01107 ......". Wb10h .... 10M total t1.DM S:lBpNe4. 1M total ClUb. OGUMte4. the toW or ftMa WOI1ce4 oU't. the )'GU'I In 1Ih1ob ih. tiDe, ooUeoted _d worke4 out wen SapoN4, &, 4naU of -- ooU-"'" tinea bIpo..d dur1D.g the period 00...,..4 b7 the ftPO!"t. and other ~t bU.'onaat1on. !:tfJ' DUW)D1G Xlf8Jf9;tOJ .AJW.TSIS OF RECORDS OF BUILDDfG DSPECmR, kb1blt .... The "001'<18 of the 01. lN11d1ng lupootor tor the pol'lod tI'OIl ~r:r 1. to Deoember $1, 1911. 1II8re ..".~~d by' the auditors. Cub reoet""- trora the .Ueot.1oa of t... U1d the laeuanoe of penaite as ~d. by 4upUoa.. ,of ""ipta iuwt4 W8l'"8 traee4 lnto tbe ...paW" ot ool1Mttou __ by tha 'buUdlDg 1n8pootoJ' and. f1"(a tba't reg18tM' into tM ~"POrta .. I'WI1tteD1e. to the .iV el..k. Under the ..bow whib1t then 1a aham the 'balhoe due troa the bu11dtDg tnapeo'bor as at Js:J.tu&ry 1.U31. as hcU.caw4 in the report on 'the aud1 t ot h18 l"OOOrda tor 'tho y-.r ended ~ 11, :'916. ooUeotlona. ... wrU'ied by the auditors duriDg t.M year 1831. l"tDdttanoee .... by the building 1nepeo1J)r to the oity olcn'k during the year 1N1. _d the bal~ due troJa 1Ze baUding inapeo'tOr as at the .loai of the ,..r 1911. the auditors were &dV'tMd u.t 'tho 1m COUec't10DSUIOun't1ug to $1.00, whioh are shown &8 due from the bu.Ud1ng imlpeotor. 1IlOuld be remi tted iIG the c1t7 olerk w1th h1a collections tor ~he mcm.th Qt J\me, 19S8. Ifhe audl1:D1'8 were alac adv1eed by Uta build.1:Dt1; 1n8peowr t:ha.t there _:re DO ~'ts duo Me de~t a. at Dee.,.. Sl. 19S1. &11 Ghar." tor inepeotiona and ~tI 1.cued thl"ou. hi. ort1" having been ooUeowd u a.t that date. 8'O!I.WlY OF ACCOUNfDfG PR<>OBDtmE AIm VERIFICAi'IOB OF RECEIPTS AID 1>tSB~ OF CITY ~ ARP ci,ft'~nm RECEIPTS. The clv clerk and director oE f1nanoo 1s the pr1no1pa1 oolleotlng ana aooountlng of't1oer and aU It.ema or GUh ""1w4. a:oept taD_ and ta- frequent oo11ectiou J'$Oelwd d1reOt bf the ~. ...... han4led ftrat b7 the olV olm"k. !be elty o1erk l.8.s & ,...lpt 1u dup11._ cowring ... eoU4tOt1oc 'u:oept that dog tax oolleot1ou a.re uo\wll..te4 aud OM reoe1pt; 1e 1a-.ct to GOver & 1WPlbe1" of oo1leotrioM. s.WI"&1 1iJPe. ot a-eoelpt toft118 are in uH. ... of 'Irhloh ..... D1IItberod b7 the ~ anA othen by had .. ~y ere 1..uM. All ooUeo't1oM -.de by 'the oity o1erlr:: are 4epoalte4 1lt. the oity olfl'Jc:'. ...... '901"1'1Dg fund. Deposita IU"9 ._ perioc11oa1l7 'throughout the amth and the tbal "poeit tor euh mrmtb 18 h an atIOUZlt whioh wU1 balaDM the total dilJpoa1ts during tM JIIOJ1th with tho _tal reoelpte 4u.11ag that peri04. '!he 01 ty clerk's total oo11ee'ti.oDS are rem! 'bted aaontbl7 'to 141e <d:ty- treasurer by .. oheok on the city olerk'. re-vol'rin.g tun4. Your at'tentlon 18 cllreoted to Chapt.er 84:. Seation 6. J...a1n of 1937 in whioh the duU.. of the oity treasurer and otbrtr colleotlng otrioen are outl1Mc1. The o1ty tre&8urw reports -.oh of h1e ooUeO't1cma ..pare. tely to tb8 01 t.v olerk .nd suoh ooUeO'tlone .... aclde4 to the al8t"let. montb.17 total ot oollMtlona. The olty olerk's "corg, 1;.'1ere- tore, nfleet aU ooUeo't1.oM lIade by' t.ht; 01""'. '1:1. INp11oa.. noelpta are tn.oed t.nixt tbe o1erkt. "'001'4 of euh .....1...4 u4 1iibe ......tloa1 UOUI'a07 of that noo.r4wu writ1ecl an4 agreed with total reoelpt8 as Ibowa by the f"und ledgeI'. Jleoorda ot l1oer.Laea uIU84 and. other ava11able eddeDoe of ouh ren1w' _n &1eo tnoed into the olerk', ouh book. !he oo11eotS.ou of the 01 V olea... ....4eoed by Ida 0Qb.:.'book ..... 1;raoed Into bla I"ewl'f'1ag .tuDQ 'beak aoootmii_ &114 oat of tha" aooount tn. tM treuuzoort a bank aooouu,. toW ...oelpta of the ~ 'WU'G traoe4 into hU ftI"1oUl lMmk uoounu anct tn.. ilhe .)elk" tan4 lodg.... !he audl- 'tore aoruttnhM the tutld .1u.ltloattoa of ....e1pte .. allOWD on the ol.rk" eub book tor writloats.oa of t'tm4 d1atrl'bu1d.Ga. _4 t..t-oheoke4 the ... .nablg reooria aD4 ~ to detel'llliM ita. ......tpta wre ..pp11e~ to f-* oorreotly. !he ol1i)r ..uurer proapt1.T _po81_ IIiOllCIJY o~tng into h1a haMe in ban1ca approwd a8 depoeltJori.. by' the govvnlDg bo~ on .June 19. leu. At the Gl_ of "be &1141t period tile" 1IIUi 110 _lib on ba4 appUoabI. to 1lhe 7Mr 1937. m reoor4ed oaah JIlOOelpta wre ....4 by tile &Wl1.n to dIpoelta in banks. !bere appean.& to be, bow.,.r. 0Uh on hand in the om_ ot the 01117 olerk applloa.b1e to the yw.r 1988 in the tota.luacunt of .8,4.88.18. th1, gount oona1ried of ooUeot1cma ... prior to the o1oa. of the audit period of 110"~"1. tee., and pend.'tc tor the year 19M. It 11 the OWl" of the oity to reta1.n auoh -.,unte coUeotad. in a.dwnoe HpIU"&tely and to mak:o a dopeait 01 au_ oo11eot1<ms ~ the o108t of the audit period. b- oeipta 1saue4 in OO1U'leOtion 11'1 'th these oo11eotione .... bepectecs. and the amoun'ta shown on the reoelpt;e wre tr&oedlnto t.he clerk'l I"&OOrd or oaah "eel wd tor the month of ~. leaS. A cub oount ... __ durl.ng tll>> oour.. ot the at141 't and worked baok to tma cloab:g 4a te o-t the audit perlo4. DIB~. alaSa 'VOu0ber8 pe.1d dtAr1ng the audit period"" ~h,.d b7 'the lW.d1ton and it wu Zlcrbta that 1n DtDIrous tn.temoo. the vouober8 1INIJ"4t 'noomple'te ae to elgnature of olatJtaarrt and 3un:t. Your e,1mmtion 1s d1.reoted to 10-801 to 801 and 13-1414 O.S., 1dS, tor eta1utlor:r ~fJ in ih18 conneotion. %n other 1nstanc.. the .,.,~h"8 cl14 net bear the &ppl"'O'W\l of OM or more or the toUCMing I departraent bead, oi ty ~.r or cU.reowr of t'12:tanoe. (See 12-1016 G.S., 1986). eldm '1OUCJh.eI'a wre obeoke4 1X) 'the clerk'. "tOUGh.. regia..r and had. 418- v-ibut1ou .... ten-oMoked. Jleooru and jounala ,...4 tor the purpo... of 8UrB1DU"1alDg and. o1asa~ paid ~uoher. P&"ep&1"a 1'.017 to Cltertng d1eburee- MDt. in the o1.rJr;t. tUIl4 l~ 'lIVe wat-ohftked for tuD.c1 418tr1bution &D4 _thsIatloal uouraoy. eerialn ool"l"8Ot1c\J.ll of the olaal1t1oatlon of upeDdi- turea within hnds were DOted on thct reool'44. 'the city use. &. warraxtt t'ora tor -lti,,& cU.a~ lIhioh be..... a ohMk upon being signed lv the o1t.y~. 1'he treasurer UN a rubber stamp tao-atmUe ot hi. aignature tor thi, pul"pOQe !be WIO ot oambWd-.rrant- ohockI bas bectn held to be Sa 'flotation ~ 10-806 Uld lO-Ull G.S., 1916. CN10ellea ebe.ck8 were eWJD'ftClIi4 and oheoad both Uli the tiltmrta ~ regie.r e.n4 troaeure.... oheok ",tater" Then reg1e'tere ....e footed. and the total, agreed with total d18bureement. as refleete.d by the olerk'. f'uU. ledger. 1be 81gna1mre or 'the oity JlI8M.gGl" or d1.'reotor of t1naDoe ... 110t .hown on oertl&1n oatlCel1ed eheoka, end payee endorsements 'W8l"e laoldDg 1n other 1ne~. Cheoka 18_.4 ahow tbe tut:d oui; ot Whioh ~ are appl"O- priated rather than the tund or t\m48 'to wh10h the 41sbu.r....n't te charged. (See COD1l:leZlts on Appropriation Ord.lunoea. lbb1blt "Fa) 28. 1he eheoU 1.-.c1 by the olV cs1ert OIl hta n'101Y1Dg tua4 wn a1Io ..~_4 &net It ... __4 ...10 ... 0lI\1IM1~4 .... 414 IIOt btl&r ,.,.. ~. and tbe.t _ eMok 01..,..4 tblbuk: wliilhout ... .!paWn .r the ol1i7 o1a'k. D1,bur.... _de by 1M olV e1erk _ 1rbta nwlvS:ac tuzut an ~ not aupporte4 by &'MIrA o1l1lbw. wi; oalr 'by SAwloN, ......1pte, -.4 irl ... tnatanoe, ~ ... to tM IUII.OUJl't cU.ebw-...s. !he 01. alerk te reiabune4 by the os. ty tor .. --... C)f h18 ~t1u'e. 'by OM olV ohtlok wb10h 18 .up- portH by a ........ to wb10h ... noes.pfMJ. Sa......, .... ~4 1D ...... are.~ fhe ."...,..1atltm. 01"4~. ~ON. _ DOt ~t aU 6et&Ua ot .JCt*I41tuN. __ ... the 01. olen nt ot hla I'Gwl-.bg t\IIwL. the prooedure of aooeun:tbg tor reo01pts aDd dUlJur.....t. 111, ett..t as at Deoflllber 11. 1m. 1e ~t oomp1ez and nqu.1reo ooulderab1e &:~1q eftort for 1 te -.tntenance. Caah I"e4Mlpw and 41abur8tllR6ate are 01eare4 tbrouth a JWIIaber of .~ and ~ reoori!a prior io be1D; tor- a1q jouna11led tor -1:17 111 the t\mcl ledger. 1M t'\1ad 1.ed.pl' inolwIM .. D\D.ber of ~t~l 8114 'buclpt1ar7 aooollllW through lIblch reoelp\e and dts'buNe- JaCt. are a1eo o1ee.re4 prior 1D f113a1 en-triH 1n fund. ACtoountll. 'Jbe dliton made ~ wrUloat1en Of the reooru trom. 1Ih1oh jour.a.a1 ctri.ee aM pJ'epllftcl .. aati81)' 'tbeJu.l.... as to the AOOUJ'&07 of auob noorda. Ioumal ent;r1es 'W\IZ"O traced into in. fund ledger ...~ a bla1. bal.anoe -.a abe'tir'aote4 trl'D that reoord. The t:reuurer's ",oord. of obecks lMuec1. dapo.ita. and 'bank bt.lmoea 1.8 mainta!ned by tile booldceeptr in the oft1oe of the 01 tT clerk. 1'118 Naot'd 18 m't maintained b;y 1'\m.ds 8.8 111 required to mee't the requtrenenU of 12-1016 0.8.. 1915. nE1'QSI'l'ORJ JOlW$ COW'ARISON OF DEPOSITORY BOIroS AliD BAWR1ES ON DEPOSIT. Exh1bl1o .0.. 'fJ4der ~ above uh1bl t the JIII8S1mD btwk bal...- cSlar1ng the ~ 1981 in the YIU"- 10us &OOOtU1ta in wh10h 01 ty of s..u.z. ttm4a are deposl W4 ar4 listed in de- tall and the totals thereof are ~ w1th 'the U'IO\m;w of 001'081 i>>ry bonds pledged by baMe u oo1.letoral 'to MOUrO the ~t ot these (,{.-pos1ta. 1be banks pledge approwd Vnitre4 8tawa Oo~tI.t or Kana... 1flm1o:s.pa1 Bonds ... ooUateral hl' _ponts ot plbUo ~. bonwr. the P"'~ bo. ... DOt appro... the boD4a depoaltK. u ta 1"8qu1nd ... Chapter 82. Section If Laws of 1911. Depeel'tD17 bonda. and rooelpti m.4ctDCtng depoel tory bonds Wh10h ... held tor ...r. keeping by out of town buD, ....., lDepeewd by tile audltll)1'8cm.ltme 1. 1938. ancl ohangee in the' -..ount ot oo11a.tenJ. during the period t'roa .1aDuary 1. US"1. to JtUWa17 I, 1918. ..... wri.t'1e4. bY' oontlrmatloD8 reoe1wd from the depoaltorlee. DllpoalUaX7 bcmdsheld tor ...re bMp1Ds b7 out of __, bank.e .re oont1n.ned 'b7 ooZTeapondrm.oe wi tb. tho.. banks. M at ~ I, 1918. bonds hi the __\JUt of '80,000.00. ple4pd'b7 thO '.....n :watt.." Bank.... held t~ tate Doping by' the CODmeroe ft'U.8t Omrapany, IAnKa CiV. 14i.~. The sta:b.ttee require tho. t l:onds pledged as ool1a'teral b7 banke JRWI" be pl..... 111 Ate kHpSng 1n 81 ther a bank 100& ted. in 'the State of knS8.. or in _ Fedonl ReMl"ft Bank, Ia:ns&a C1t;y. l418aourl.. 1'he e.ud1tol"8 oalled 1;h1, _~J" il) 'the attention of the 01t1 treuuror and ...re advleod at A lawr date that the" bonds had been withdrawn from 'tit... OO!'.lIaerw Tru:st ~ and had been transferred to the Federal Reserw Banlc., On June as. 1918. the Feden.1 It.. eerw Bank cont'1nIted. tbia adv10e to th$ athU. tors. 29. Your atteat10n 1s 41r...4 iI) the DO_ at tho toot ~ the abo-,e ablblt reI- aU... to F.deral Depos1t Xa8uraMe Corporatloa ..,..... 011 oert1t1e&1l68-:0t depDait wbloh an ...4 by oertal11 01V tuDa. prJURAICI F117ILIrJ' BOlDS II POR01t. IIdd.blt .,... rt...uV boD4I b. ~ ... at >>eoeaber 11. 1911. ... __ -der the &'trow _Ibit, ... tu,..... "'.. &ucU.ton u4 1lJI8J"e oheok:H 1;0 the .....tute. aDd 01_ ...~ to ..~ "1; 81101\ boDU .n ataW1lo17 ~.. .. 10 tne. ...-t. &Del epprowl. !be ft4eU. 'boD4a .r the el. ~i..1oun .... approw4 by the ".. ot the41atJiot onrt as 1. requ1re4 by t1:wJ atratnea, Ioncla ot other 01117 aplopea .... .tn.olala W1'8 mt appro..d by the board ot 01ty 0CBrt.1tI.1.... as 1. requJ.re4 by 1$-1001 G. S.. 1915, whioh provlde. alao that euoh approval eha11 be en- doreM em the boDds by the JDI.1Or. All ftdel1ty 'bolWJ. exMp1: tho.. ot tM 81en: or the os. ty 00Ul"t and. the -...raba11 or the oity oourt, an in the OQ8- to. or the o1'ty o1erk aDd cU.reo1Dr of tt",.... 1'he boD4s or 'tW e1-* f4 ~ ol1ty court &rl4 'bb& manba11 of the ol1v _urt are in 'the ou..q at the oounty olerk in aooordenoe with the proY1eloDB of 10-1.21 and ao-aoa 0.8., It16. !be 1:084 ot 1;he olen: of tile e1t1y ooun U approw4 by the boar4 of 00UDt)r ...s...1.oJ.lers u i8 nqu1re4 under tllO ..bow m.&ntioned. .U\wwa. lJo'wpo evel". 'the bond ot the _rahul or 'the oity oo~ doe. not bea:- the approval of tb8 board or oounty COIlId.e10lW1"8 wh.1oh 1s reqttU'ed under 20-1421 and so- 1.:.i4 G.S., 19:56. the l1abUlt'>J of the wura:ncG ~e8 on t:hose bonda __ w1"U'led by correspondence wi tit the home ottloes of the 1naur81'loe companies, and 1t ... uoertaiMd that eac.l::l of theso oom.p8.11ie8 .... authorlnd to do bus1nese in the ltate of Jt&nMa. The ord1nanoea of 'the otty (6-102 a.s.. 1926) require a band An the UlIOunt ot .5,000.00 tor 'titw ol'ty me:DA.{~.r and the .tatut~UI of the stat. (15-1402 a.s.. 1935) I'\tqu.ire a bond in the amount of $5.000.00 tor the super1n'tendMnt of the We. tel"tlOrb :Department. tbe of'.f'l..a ot the 01ty JPftMgeI' 8nd. 8uperintendent of the l'ltttel'WOl"ka Deparir.aent are oomb1.ned and 'f:.heroe is onl7 one bond in the alllOUnt ot 85.000.00 1n force on tbat oti'101&l. DSUR.ANCE IN FCRCE, Exh1bl t ttq -. tinder the a bow aobed.u1e t:bal"G 18 abown a ......,. ...1:Gmeat of 1neuraDH coverage em U. ft.l'1.ou propertl.. __4 br the 01 'ty, together 1d. th the amount of MU'~1 pr8ID1_ en the.. polioloa anA .tM1" ptrtiunt lnformat1oD.. To .tteot a -v1n& In 1Dauranoe pJ'e\1_,. pol- loi.. are i.sued 111 moot 1D&tanoea to oowr .. period of elthfto three or t1w years. !he IUIOtm't Ihow1 ... tho annual prend.um l'ep"soats the portd.on or the total prtud.um appUoab1e to one )'e&1"'. ~.. 1be propert1ea llatMt4 un- a.r ~ heading '*City lu11d1Dga end. Contents- are iwN.Hd for .. tota1. of 'US.TOO.OO by twnt.y-thne dU'terent lneunmoe ~... and MOh of the pollo1.. lDcluded 1n th1e POO\IP oontdu .. 9O)t oo-~ olauM. !be Xemor1al HaU Btd.ldJDg and the ooatenta of that buUd1J:lg are 1naund tor .. total tIE t1U,OOO.OO by tMtbt;ywtour d1ttcmmt tasunmoe ~1l:l... Eaeh fd 1:be polloi.. of th18 group also con'tla1u a so,.: eo-1DItU'8.DOG o1auae. lnBurcmce ooven.ge on mi.8oel1sn00WJ proper't1es Q1' the 01., ...nlob are DO" inoluCled. under either ot: the a.bow z;roupe, 18 8holm .e,..ft:_~ tmdet" the above exh1bl~. Iii wUl be noted that t1re 1naur&JlOO 1a 'the ....,un't of .1.500.00 IWIl w1nds"bGrm 1nsuranoe in 'the amount of i2.500.00 is carried on Claflin JIall. Your a:tten'tion iG 1..i.'UG..Gd to the ta.o-t that Ikl 1nsUt'~ 18 oarri$d on the tollctdng. so. 1. ~ UabUlt)r aJI4 pN",11\Y ..... ~ .. e1 ty 'bts114lz1g. ea4 ,...,.... -...pt u.or1a1 Ball. 2. Nbllo llabil1 iF and propertr cluage 011 auto- _hUes Ul4 true1ra. iMlucUJac .t1n tneks. I. ~ onlloue 100&_4 In OItk6al. Pan. ,. WorJalleD'. CoIlIl~atlOD ~. It ... __ft'l1M:4 ihAt lnaunmae oampud,.. wr1 tS.ng WUI'8JV). on 01 tv prop9l"t1.. wre autbori..4 .. do bUllS.>>.... in the I... 6f ru.u. AOOOVITS mroEIV.ABtB S'!ATaoort or AOCOtnftS Rl;;OElVULE BY FtJIDS. lb'htbit wnw. AmotIDta due 10 the "fU'loue hDcle ot the oity are olua1t1ed _del' t1w above exhlbS:t. The au41- .n d1d DOt __ Ul ~den't .....u1oat1on with dltbton as ix> the oo~ ... of the GIOl.UltII 8hown u reoelw.b1e. ACCOums PA1'ABLi AoeoUDta payabl. are olu.ttled by' tunda UDder bhlbtt "1-. o.perlson of Dlebur6eBtdl1ta with Bwl...~ and StaUiment of ~"d Fund BU.eoes. 'the 8mO'UoUW lnolu&.d as U.ablli ties 1IAtrO dewm1Md by' an inspeotion ot '9Ouohers pd.d durb1g t.he montba of ~. Febrt.MLry'. and 1W'oh, 1938. aad from other lIOurO... . wr1t'ioa.t1on or the ~8 of the amounta 1.no1uded... made "S:bh oroditon. Your attention ta d1Aoted to the faot that the oity olen ckHta bOt -.1ntam a tnntrao't and order ngleter u il required by the ouh \.Mia law (lo-U11 G.S., 1936). BONDEP ~B1'J'VBSS ~T OF OOllDED IlroEBmDNESS, bh1bt.~ .s.. A etllt48ln't ahowtDg In de'ta11 the ~d lndeb'be_.. of the 01:t.1' ot SaltDa as at DeoGber 31. 1936. bonds 18eued and. bonds re'tlred dur1.Dg the yea- 1m. N1d bon4e Outl~h,& U at Deoc.bv a1. 1911. ... ebna. _del" the abow uhlb1 t. ot 1Ih1oh the to1lowlng 1a a 1fl8Il1IU."7' outa1lan~IJ\C lanecl 1.etin4 12-81-80 Year ltI, I'*' 191" outa"'~iD' 1M1-17 GerlU'al Bonded Webtledn... Pap.b1e s.ria1.17 . l'Ilpb1. out of Sbking hIlA Spec.1a1 ~~t ~ aelief ~ Bond8 ll'a1ie1"WOS"b Depar1aent Bcm4e .,,'.186.60 170,000.00 . 18.,185.80' '44.&00.00 ... IO~OOO.OO 89.181.16 .,000.00 n 10.000.00 ... 10.000.00 191.W.se 11,000.00 116.000.cxt - ... 116.000.00 13.000.00 1'6,000.00 ... Total J r ,ljJ81S,Itr1.86 ITO.OOO.OO IW.161.86 11.161.80>.00 The general bonds out8te.nd~ 1n the amr:Iunt ot "",800.00 are due 8erlally an4 are payable out of 'the Gemral.Bond end Xrl.Wre8t tax 1...,.. 11. !be apeolal tmpro..-t 'boDU tN_tu~ in iM ..at o.f tlH.OOO.OO an alJIo 4_ Mrlal17- Ilw.. boa. an ,.,uJ.e SA pan o. .t .,..w ......... le"f1ed on property ...... tor pa"fbc .... ..... ooutNoUoa ... In pe.rt -' of the Pa"fiDg IAtInIeotlOl1 Io1l4 -.d la....... tu 1..,. _ aU cd.. pI"Oper1v. !he iDataU.'II__ of priDolpa1 .. 1n~ _ a.u.r lU~7 1oD4a 8ft paW out ot t'1m4s wlthheld by the .tIe .......... 1l'ca the ol.'a aa.u. of .. a_w'8 appol"tloDMmt .f .,..t.a1 taD. on aotlOr 1f'8h101ee and _tor wh1c1e hela. !he 1f&w~~b bcmds ve ....1a11y D4 are -IDe ftUre4 .., of 1M ~ of tiut ..tezwrb ..~. On ~ 1. 1917. the olty s..uued "t\mdi~ boDda in tbe total EIOUI1t of .10.000.00. D1e ___, ~c\ in th1e N"~ WA uaed 1D rett.re .u.r boa. which beoane due du1i.D.; 1he ,..,. 1981. the "~ of ~ had DOt been pro"'dec1 tor ta the 1su ltny ~ tbat ,..... DurS.Dg the pttriod tzooa J8'JfJ1IIIa1' 1. 1931. to JeJmary 1. 1918. bolus1,". l"fI- ftmd1ng bondl in tbe total aII01Ult of ,414.090.17 haw been 1NU8d au4 _ld by the oity. the prooeecls of tbeae umua1 ret\mdS:tag bond eat.. (.~ &ppI"OX- tmate).y '10.000.00 pol' ~) haw been appUed Wwvd the ~ent of bcm4e matur'ing in. eaoh of 'tho.. yeara. '1ho total in'\;lwes't on 'those banda dur1ng "the period. ti...ey wUl 'be outetandhl.g amounts to $69.6U.61 which 18 pald .em1~Uy Ou,1i of the proCM:d8 of DllCllIWY'B nU.Md by ~eral tax levies. REOOWCD..n nON OF' I:ANSAS FISOAL AGl1;lWY AOOOtmf. acm..du1e U. Undor the a'bow scbedule 18 8ho1m. .. reoonoU1atlon of tho 'balenoe to the "roedlt of the C1V o.f saUna in the knSafl F1soal Agfm.oy with outatand.1ng -.'tuI'ed bonds and OOU- poD8 which had no't yet been presented to 'the t1aoal agency for payment. 1h1a nooncU1at1on. was made as a.t April 10. 19$8, for the ,.uon that the cano0Ue4 boMB and ooupcmll paid by the tuo4l &.ge'fJ4y e.re filed in .UGh .. 'NUU\W' thai; the oancelled ltGru due in 1937 and paid by the f1soal a~ during the )"liIU 19$1. oould no't be d1sting;ui8hed trc:a the bond8 and OOupoIUI dLle in 1937 but pald by the flaO&1 &E;OMY durt.Dg the period tl'Oll'l Januar.y 1" 1Xl Aprl.l $0, 1938. there U &180 shown under 8obe4u1. II a _taU of the pert10ular matured banda aDd ooupou lfh1eh had mt ~ paid by the f1.0&1 &gGOy as at Apr11 SO. 1915. !he be.lam.. w the credit of 'the Oity of 8al1.ne. in tbe tisoallt.g8DG7 as at the ol08~ ate of tho aud1~ period..... Wl"1f'1" by oornapolldeDoe 111 tb the state~. A Van_oript of tM ftual agency's aeoount with the C1V of Salina "ft8 obta1De4 from the eta.. tNasurel" and rom1~. 10 the .flaw &~ &8 8ho1m _ the 01tyf8 noorda wen oheoklld to the ore41ts ot the C1t:r of Salina on 1h1a tn.Daor1pt. Ce.-r14eUed bon&. Cl4 coupons em. during tbI yMr 1911 were oanf\lUy lnwet.1gate4 ami found to be proper chargee 10 the el t;y of Be.1 t~'. aooount. hOllt9,... lteu due 1'r'aa ~ 1. 'to Apri.1 10. UlS. WJ."l8 DOt 13rf'eI~A.d. Un... the ..bow aohedu1. there 18 &180 shoWn .. reoonoU1aUon of 'the 01 V of 8a11Da tleoa1 agency 8peo1al aooount tor reo- Uet b.1.ghway bon48 laawtd UD4er 88-61.6 a.a.. 1916. M exp1a.1ned 1:n 'the tore- going 00IIll8J1~ under the Relief' H1.ghn.y Ftm4. Sohedul. a. 'the .taw .....urer wi tbholda from h18 rem11itancOs to the 01 ty ot Sfa.llH autf101eat twK\8 tor 'the payment of ma1::ur:l.ng bond.e and 1.n't>eres1; ooupona 011 th1a 1... of nU.cd.. h1~ bond.,. A/5 at Docem1Jer 31. 1987. 'there ... an ....8 be.laoe of 111.99 in this &ooount. The e.xG$8S b&lanoe conslsted of oredits erJ'Oll8Ous1y -.<10 by the ata'te treasurer to tbis &COO\In~ AS 1.ndioated at the t'oot of tM IS. &bow ."clu1e. the .taw ....... hu a4v.l...4 .. _41.... tha't t1da ...... be.1anoe has .tnoe __ tftuterre4 from th_ City 01 8&1... apee1a1 aooount. ~ ~ umDSDlIU8 ftAmBNT OF t'nU'ORARY Jl)1'E DDEBBDU8S, Jbchlbit -r". ~ th4t abow .,. hibl't ... pr....... & detaU of 'the 1ft4ebwdDM. ot the oiV 0ll1lelipOftl'7 110.. laeue4 ilo ~ ooanruot1ol1 pro~_. !be... outa~mg ... at DDoember 11. 191'. in 'b aJ'aC)\J.D't of .11.189.17 ..... _4 by \bit tra.ftIOrJa Depu'Wnb J'W'l4 and .... ahtIIm .. u.... of that twl4 _ the M1..e .beet ot tho Water- wrta~. AI upJ..iM4. under th8 <<",,~~te .. oo..truetiou tua48, the.. _tee are to be ...tln4 4ur1q the ,...... 1fIJ8 out of tbI pI'OOMU of bcm48 wtdoh ere tD be 1.....4 and 8()14. ^UI>:tt ~TJW(T ADDU .ADJUSDOOlf Dmms. lbI:h1blt "'0". U114er 'the abo.... .xh1b1t, 1M jounJal _tries wh1ah ..... _de by the aud.1trw. to adjUltt aDd 00I'reClt oeriabI. tu'n4 'balanoe. are .uhd. tiled. 1M" jou.ma1 entries .bould 'be placed on the boob of the oity \lporl zreoelpt ot th1e report_ MIlM.'ES All> ORDDWlCES J1 The m1mttoa of meet1n.ga of the govem.1ng bo<3;1 during the audit period, and ordt~8 in eitee't during the audit period wero 1napected tor lI&*r8 per- 'te.1:n1nr; to the audit. 1'he ord1nanoe record and minute. of oommi.alonersf meetiD.ga appeared to be OClmplete and haw been bpt t.n .. neat aDd order17 manner. em AllPIT QUUfIOIHA1Rl . .. .. . 1 The to1101ll'1tlt; quea'blozmalre hu been prepared by tho oftl" of the etato accountant. Au41 ""'ra &r$ l'eqU.1red to 1n.oorpora'be in to their reports the .tol1aw1n& questions and ~. OIIJDeral 1. to wlat exteo;t 18 the etand&rd.lHc1 8y8tea of fl.oe1 prooeclure fd uoountt.ng and reporttng uaedt LS.et torm Il1.II1bere In us_. .Anner, !he olV baa 1101; 1neta11ed the .~ .,.tem. aoept thai: ODe torm.. u .hown below, 18 used by the olt;y ol..k. Fem SA-lO.. General BeoelpV .. om_ ot Oity 01..k. !he tom in .e 18 pr.pared 1n dupU..oate rather than in triplioate ... 18 pr'98Orlbed in the standardt..d SyaWa ot F1eoal Procedure and AoooW1t11'1g end aeporting. 'the orlgiDal 01 'thU "oel"" 1a de- U:""4 to the peracn 118.Jd,ng the ~t and the duplioate 1. retaiDeo b,y h 01 ty clerk. were aotual expend1 turee and those budgeted obeolatd to aaoerta!.n whether or not the budget has been exoeeded ('''2936, GE>>:wral &ta'tutea. 1935) f 2. <a) (b) Was 1#110 budget exoee&t<lt IS. .&D.nW1 <a> 1'M (b) 1'ee (See Kxh1bit WZ- 8.D4 OIJMeDta OD. Pace I') I. DNa the oounqr apportion h~ aata..... to otu.. out ot the ooUZlt7 ad. ~p ....4 tua.4 (ea-u4. ee-eoa., G4mera1 S1atutea. 1911)' AJ18WJ't 'f.. 4. 1)0" olV M.W a petty 0Uh or ....1v1Dg fwtAt ........ Y.. (lee 'the tollmdng) City Clerk'a Be1lO1v.bag Pund.. Emlblt -.t" and ~... en JlI.p 11 lovol.,mg P\U'J4 ot S..retary ot the Qyp8um 11111 CClIlI8Wry Aaeoo1atioa. 8ohedul. 19 and 00JlIDlJ.Il1l8 on hge II Rft'OlYUIg Fun4 ot Watenom ~ on Page lCM. I. Ie Ule moaq noe1".,d trom ihe oounty treuurer a1.1oo&1Ied aooortiag 1>> l..nea or 1.a the 1IlO.D87 allooate<1 b:r penen1=ag.' Answer. '!'he JIIiOD.e.Y reoeiwd from 1ihe county weuurer 18 aJ.1ocated uooriing 1:0 levi... (See Exhibi ta "G"" ~".t and -I- and oarDltIfmta on Pages lS 10 n" inolusive) 6. Does Uto money. wh10h baa been reoel ved t'rom the ooun\1 troaeurer" 1nolude In:terest c.m del1nqu.ent t&xes paid after we MW. and 18 that tax db- tr1bltted acoord1ng 1>> the tax 1$"V)" tor tlw year -.hiGh the tax ",pre_eta ('19-204. General statuWa. 1986)1 J\.ns'WItr. The money received from tho oounty t.reuuror du'1ng the year 1917 d1d. DOt 1nclu4e interest on delinquent tuN pd.d attar .ale date. as t.he county treasurer WI!18 impc)und1ag .UGh intlereat QOUeetiona until ~" 1981. at which t1me he aUooat.ed tiw tapoW1d8d in- terest to the '9'It.rlous tuion.g d.1Btriota 1noludbJg the Clter ot Salina. The City ot Seth_. howwr. hAd not 1d.tbdnwn the amount allooatect 1 t ... at December a1. 1.,. DGlu....uent taxes &1'"6 DOt di.u-Umiied h7 the ~ t:reuv.rer W the "ftLrlous oity tunda in aooor... with the tax JAniea tor whioh the tax repreHnte. (8M E:IIb1btt WI- U14 ~I\fmta an Pap 10) '7. 1)0 01.'t1oen other than olerk and treaaure~ po.et 1'1_11 tv honda' Anewera Yea (S.. Exh1b1't wpC and OGaIl1enta on Page 10) 8. Do personal aun'by bonds bear ao1mcrw1edgMent (f8-118, Gc1eral 8_tuwa. 1985)' Answer. JJo personal sureV' bonds have bocm. poa'ted. .All 1'ideUV bonde are _1 t'ten with 1neuranoe OOl4pan1oe a.uthorized to do buable.. in 'the Sta'te 01' laMas. s. Are olty properties covered by inaun.noe? .AntIwer I Yea H. 10. .an ~n~s C1.14Dg fi4811. bonda aa4 l.DaunDoe em pnpe&-ty ~rlle4 to do bwtine.. 121 baaas' .AD.81IIr. Ye. n. Do wuober. abow 00IIp1etene8. 01 8~tIaN (11-1414, 1A-4r41. 16-418. o.a- en1 ataw.e. 1816)f .Anner. JIo (S.. OO1lD4mte on Pag$ IS) 18. Do bGDka tUe pro1*" ..pprowd amloipal ud ......t guaNnWe4 HOuri- ~a or personal boada to MOun Upo81t (MOO. GeamLl Statu.a, leI5)' .Anner. BImka rUe pJ'Opttr approved. Jf.llDd.otpal and gOWl-..ant guarantAte4 __ ourltie. to ..oure deposita. 13. 18 the oity oo11eotlDg the aal.. 'tax pl'()per~ aIl4 tia~ Ua.billV to the state aoOOl"dhlg to statute (8.B. 662. Lan, of 1917)7 ..ln81IIel". !be olt;r 14 oo11ootlDg tho Hl08 tu on 8&1.. of the ....terwol'ka De- par WAt Fund and aal.. of the 8w'1DD.1.Dg Pool Fund. Do Ialee tax ha.e been colleoiled or remitted to the .tate on aa1es of material and ot.hi9r miscellaneous n.lea made by other oity fUndi. Thi. nattier has been called b:l the attention of the city JU.na.ger. 14. (a) .Are tra.nstero from utUit.y tunds to other .t\m.d8 of the city in c1t1G8 of 't:.bo aeoond and third claa. made, oub' 'tIhan. proper nrpluMS ex1.s'b (12-830b. Gene"-l Statutes" 1935. B.B. 131. Lute ot 1981)1 (b) Were tra.nsfet"B antioipated at 'the tLw tbe current bt\dg;et 1IQ.8 pn- pared' ~I (a) No transfers are ma~ trom 'the Waterworks Deper~t Fund 1;0 other oity tlmdlS. 15. Does the city pas. appropriation orditl8n(.1l.. (13-1404. 14-41.0. 15-403, 16-412. Genom Statutes. 19351 An....rt Yo.. Bowwr. the o1a.1ma inoluded 1n ~ appropriAt101l ordiDll'Oe. are mt uw.y1J olua1tied by lunda oorreotl7. (See uhibtt "Fet and ooBneDte on Page 18) 16. (a) .A:rf/J 'there trequent l'eoonai11at.1ons between city olerk and 01. 'treasurer? (b) Does the 01 ty tree.eurer keep records 1ndopendent ot 'those kept by the 01 V olerk? An8'tIe1"I <a} Yes....!donthly (b) 50. A deputy 1n the offioo of 'tMl oity olerk main:taiDa tltG treasurer's record 01' deposita and oheok8 18.aued by baDk accounts but not by t'lmda. 17. <a> Were all INbdlv1810ne wh1011 arb a part of tho ol'ty - J.mm1c1pal1ty .... as deflnBd by 15-lU7. Genon.1 Sta:tates. 1935. included 1n th1a audit? u. (b) L1e1; &'Iq 'board or depe.rtMtlW DOt lDoluded, c1Y1ug I'8UOU tor their c.la8loD8. AnaweJ" . (a) JIo (b) .. were IIDt agapd to a.wU.t the ftOO:r4a of tIw 1lImS4lpa1 knd Boari, t!w Publlo ~ Board aD4 the Pub1lo Sedth rror8iDg M8001atloa, 1Ib.1eh boarde haw _.11181". oontro1 owr the 418- ~t ot both tile &1IOlDlW a.pproprta-.4 by iibt 01.._4 ....,. wh10h thq aJ' .....1,. ,.... other amro... !he reoe1pt of uro\lftte a.pprepria,1lo4 U'ICl p&14 110 neb ot the.. boar4e... ~ 'by oo.....epoackmOe. ~lty C1~ 1. Doe. ~rk 0&'I!r'T" "over Uld _nit aoooUDt! .A.n.8W8r't 1ro a. Do.. o1erk poet a fl.deUqr bGII4 (13-&10, 14.-206. 15-208. GcmenJ. itatutu.. 1936)' A.n8'welr 1 YefI 3. Does olerk keep a tuce.1 e.geM7 ledger? AnS'J~rl Ho. The reaonoU1ation o~ 'the !'leoal agency aooount _de b1 the auditors 1IU the first NOOncUla1J.on of outatand..1.ng _tured bonds end coupcms 'With the fiscal agency b&lanoe. The aud1 tors w,.. ad- Tiaed by the city olerk that it was h1a 1ntentlon to make IlOntbly reoonoUl.:tlons of tb1a aooount and to maintain a tieoal agonoy l~.,..r aooount in the future. 4. By whom are purohues authoriMd,l" Answer. By the oity' mamager. 6. Ia a record made of aU purobaen when plue'" u.d aontraote when entend. into , Answer. 1'0 (See OOIII811W under ",Aooounta Payabl.. on Page 11) 91~ ~aurer 1. Doe. treasurer poat a fidelity bond (lS-5ae. 13-2101. 14-206" 16-208, General Statutes, 19Z6)t .An8Vlera Ye. 2. 1)c)es -tNqurer aUow oharge. 1:0 be .... 'to f'unda whi.ch do 1!lOt have pro- per approw.l by 1:ho go~ body? Ml.<<mer I No s. Are -.rran1l8 or oS:by cleared &8 cheeks (10-806. General Stf.tutea. 1938t) .Answer. Yea 16. the atI41tor. wi_ -. Gpre" their appreo1ation tor th. .operation and ...as..tan.. at4m4ed by 01"1 omolal. 4tu'ing the eoune of ~. audit. CDTIFICA'tE L w. ..nit)' that. 1n our opln1ou. eubjeot to the to....goiDg OOIJIHIlts. the ao~ uh1blt1 and related sohedules ref'len the t.l.D&nola1 oon41- Uon of the City of SallDa.. Eu.s.... ... at Deoember Il, 19$1. and 'the re- sult or It. operations for the period trom JlUlIWlry 1. to J>eoembe... 81, 1981. We tul'tber .0"U'7 that aubjeot to 1M OOJanat. pertP-i"1~g to tho wate,.... works J'.)epa.rtmen1i F\Ind. &8 ehmm on Par,.. 101 W 114 of this report, the e>>oo hlb!ta and eoh$iul.. pertaining to the Waterwol"ka Depe.r1'..lsnt hnd oOn"eot17 retlect the financial cond1 tion of that .tuDd ... at ~r 11. 1931.. and. the reCNlt of the opereo't1ons of that depart.w:t for the period from JanuaJ:"1 1" _ Deoember 11. 1931. aeepeottuUy .1lbm1""- C.P.A. ~cc&;;} C.P.A. J Lloenaed Munioipe.l Publio Aooountant.. in oharge of and. aoti ,"1y engaged on th18 aud1 t. 31. em or ~ IAlf$AS ,bit -.- ,... ..... J~~ . 10._ dl _.01 1M.a MI.. ...- .11.11 QtI'11(q7..~ . 11.1151." ..,..... .... 107.19 feo.48 ,.... 1,""- 1"-011'" l1.aao.oo fG8._ ....2 18.3?8.01 n..rr ...... ft." 1,au.1' ?I6O.at J .~.~~ a....itJ.Q. - . 18...." "111M 1.107.. .,"M ....... t.&tO.1O .. _~!p~m . tK....JB 8t.M?... ......... ...19._ f,US.A 11.189.18 41...,.... _.....os 1II,IU_" ...... U.1I8.aY 6.800,,, lOT .10 &.461.- 3,&11.. 11."''- 61.081" 881~lQ 18. tua.2fOdO .....GO ...... .. .. ...18 .. .. . 1 T -r nr .1.1..... .to 1.... . .. Me.S' .. .... .. .. .. .. .. .. .. .. _.1M.. .. 11 1T ~ "".,- &.000" ! . 18..... a...... ...... If,.'. .....,. ..m.. aalD nrri _ t f _~ f -.- ...au.. a......" 0..... .,au.. 8.181..1 11,811.11 ",If." ".-0.21.., 169.618," _,,"de 11.UG..., 4.8OOM .,.10 $,611.40 $.&18.., u.""'.oa ....... ...00 Jell . rt..u.ft "TN" .....11 _."'.14 1'..... 6.111.71 a.~ . II.TOf.. I1,m.ol 11....'. I""'" ',106'- 1I.....n 44,IOO.cM 201...... 1JO,"". I,"'" u,oa.oo , .-.os .,.. 1,181." I,"" 11.,114'" 4I..7IM ....- ,- . Iil----~ f. .... . .... .. .. .. 1.-'- ,,'11M .. .!I! -lR""'. -. Ut( ".566.oa .. .. 15t.. .. . .. II." . .. .. ... ... - .. .. lfa." .. u. II L r I -j ~ ..J.Il-~ ~e . 11,41hfl .. "'-- .,181" _,"'.1' 1'."'" l,eoo.a .,f.'!& . 81.161d1 8l, toa.01 10...." 1,118..' ...... 11...." to."'.oI lOitt..... 110....'. ...... 11._,- , .NldI 1Af .. 1..811.'. 3,107'" u.m.. 48." .M ..... ..... ..!::t:!!- . ~.. Ift.ft """11 ',oI..u a.... a.au.. u ~~.. . u..... ..., .oJ 1.'to.7I ....'1 ou.t6 1..... 1.91OM 81,.... 80.1.... .u.89 . 31.H1.U 118.04 . MI." 1.800.11 1.8IId1 '.710. i~~ tAp1 ..n. * foU- ."'"' :ti =*~~ ~;~~ Pin ~... ,.. J'JltJNW''", A'''' ~.u ,.. ~ Dlapoea1 ". ...~ ~II 1ft, J\Dl ..... ... LIe'l' ,.. .... ~ .. d~ PUad8 ...t...... ~ ~,... IaD4 ,. ~,.. ffutJ .- -.. J'\I le ~,,. 01. ~ ,... ...__ NOt ,.. Itu..r as..a-... "'-"' ~N . t w ... ....~.... in ~ 01 City ~. ru-ct. Mu.t JW.a4 on-.. aul ~1'1 ~. ~ lU.1onn ....] I rrl&1 IM~" ~ l~j .- aIrY OF SALINA. IAl'SAS u.dD1e 1 SfA'l'EIElfl' OF RECEIPtS. DI8BURSEMEfts AtfD BA.LANCES GENF..RAL FWD - ADMllUSTRATlVE AND FIl.ABCE DIPAtmlEB'l hoa Ja--.ry ~. _ beoeabOr ~1. 1987 ~'~l'J" January 1, 1m ....1~ 1 r..... lAoene.. -.d Pel'Jld.t. _ (Per 1>eta1l) Pnmahi... .8ua Traneponation FranohiH au 1I'rarIoh1.8 Rente and Conoes8iana - Barn RentAl F1noa and Forfeitures... Pollco Court Services aXId Sale. ... Sale of Cifusol1.De Girt. and Grants - Cl~te Stamp Tax RetuD4a cui ReOCWer18' n.at1on Expeue other Deposita... P1UDlb$rs' Deposits Interest on DBily Ba.rak Balanoes . 1,4..39 tU,411... . 50.00 2,000.00 2.050.00 16.00 1,481.16 229.66 2.491.22 . 484.'17 16.00 500.11 25.00 146.96 fatal Reoelp~1J '1'0 'tal DieburHm.ents Salaries (Per Dei7a1l) OfN.ce Supplies and ExpensGs Legal Printing and Binding Auditing Election E:xpenae Prem1uru on FlaUV Ibnda Rettmd. - Pl_bent Deposit Donation to Jla.t1<mal Guards Rent - Retmploymmt and l1al!IDIplo.J*Ult Offloes Rent &11d Heat - .Aael'ioanlEation center Rent - street Department Storage Yard ApPI'Opr1atton to Publlo JIe&lt.h lIurrr1l1f:; Auoo1atlon New Ot1'toe Bqulpment and Fumi ture COlIIld.as1on. ~e and Postage on Bonds 8: Interest Expense of Bond Issu.. Trawling F.:xpenae Jd.eoel1ane0U8 27,412.19 '28.912.18 $ 9.fUU.OO 1.234.55 904,.19 315.00 1.051..00 asS.5O 25.00 ~.OO 500.00 146.29 180.00 1,999.92 1".46 a32.8.5 101.11 136.56 MI.36 ,- i18,194.98 Inter-Fund Tranaters To General Fund. ... street DeptU'"'bnen't (For Gaeoline" 011 etrld Alcohol used by Water Department ro:d by W. P. A. Projeot No. 5695) U9.84 Total D1eburs4mOnts ~s.noe. Dooember &.. 1931 18.624.11 alq..281 ~~ 39. C I1'y OF SALOO,. lCAlfSAS 8ohtt4u1e tJecmtt. t ~ ~ .. A1>>4ntXS'l'RATm AlP FINAlfCl!: mp~ 1.f;'fA1L OF ~ - ea~NBl8 A.tm PBJtJ&IfS From. 1. I' 31. 1911 Beverage Deale".' Ltconee. Tax10ab U<Mn8e8 1'axtcab JJrlftZ"8 t L1oenae. Dog L10enaM Danoe L1o~J%l.Ma au Flttlers' L10enaee Eleotrio wiriug LtoenH8 Iiuobter8. ~dleJ"8 and Vendol"8 Lioense. House Movinr, Perm1 ts lnBurenoe Corn.po,ny and A/.~ts t Licenses Junk: Dealers. Buyers and oollectors Licemsea Pop Corn Stand Licenses Pool Hall and Eowline Alley Licenses Plumber3 and GaG F1 ttern LiC0n8Ca Truck and 1'Gam LioGnSGs Sholf and ~'"h0atre Lie.Mes Cor~r'e"te OOIlStruotl.on Lieen&Gs street Advertisl"-b 1.16e11:1., J.uct1o~1" and Auction Lioenses Billboerd 1J.oewu.t. liarble. Music and Cle;aretwMaoh1ne Licenses Shooting Gallery L10enses Ph,01:;ouaphors' Lioenses Au'to 'Wreold.ng L1censo~ sa. t1ng Rink Licensee Dog l'apound.i1!g Fee Rea1twc1 by Building lDapeotor. ~1d1Dg Pt;rmJ, te au Inapeo't10118 P1uabing Inspeotlona Eleotrical Inspee't1ona Slgn Pormits 'l'axloab Inspections . 3.69&.00 1.010.<)0 10&.00 .1.00 4D$.00 10.00 au.oo 80.00 34.00 580.()O 319.00 80.00 ~.SO 215.00 385.00 65'1.00 100.00 18.00 32:.fC 100.00 2.4-69.00 100.00 46.00 UO.oo 50.00 5.00 .523.00 814.00 4.&5.60 221.44 44.00 .. 21.60 1..891.44 tote:! Reoelpts fJ'Qm Fees. L1oe~~ and Pend1i8 W~j~d1 40. CIn OF flALINA.. WSAS 8ohe~ 1 Jogtt..-l ~ FU!i1) .. .A.DJ! J.lftSTR.M'IVI AND Fm.&.lICE DEPARDOOft 1lETAlL OF DISB~ - IALARIl&S From ~ 1. to DeoeIa1.lw Sl~ 1937 C1 ty l48.nager C1ty Clerk CitY' Bookkeeper Oity Mtme.~J"8 Seoretary Dump C~und Keeper BuUding Inspector Polio. )AAt;ron end Rest Room Carete.kel~ Citw Co~lGalonera 61 ty 1re&\4lU"er 1Qtal Dlsbunemen tG - Salaries .2..100.00 2.100.00 1.404.00 864.00 480.00 1.968.00 lsn.oo 375.00 450.00 ~ r :dJ.l'>.6t ~9.S61..op 41.. CITY OF &ALINA. JWiSAS 'ohe~ . 8'fA~ OF RECEIPTS. DISBtmSEME.li'S NID BA.LANCES GINERAL F't7.I]) - LEGAL lEPARMNT FrOm la.mary 1. to ~ 81:. lm ~~ ~~J'",I 1. 1931 ~1~8 faxes CUn-ent Ad Valorem Tax (1936 Tax Rolls) Del1nquent Ad Valoren fax total :a.oel~ ;lo'W DlIJbur8Gm8nte 1" se1arie. Oity At1lonl8y POllee ~ Special Lep.]. semoN f4)t;a). D1a~ta 01.900.00 611.dS ~~ ~t' 11. 198'1 $2.688.a8 00..&8 '2.Gl.a l"I~OO $ n2.72 2.~K~9a P.061.68 2.688.61 , 'I ~,9' u. em OF SALDfA. DHSAS "'dIal. I St^~, OF ~Xft'S. IIYiJ~~ AN1J ~, ~1:~ti~7 ~1~ ~~rY 1.. ~t ~ cw.-....t. A4 Vc.1ona fu (1938 tax Rolls) Del~ .Ad Vwnm !u ~ and ~rioG ~ P.rtbiU118 APW l~~~ 'o~ R\~~ Ball Custo4la Gas Son1oe. Cl1\r B\dld.1ng.e b~. C1i;;t.r Building. and lwperby ~ and RCtpd.re Jea1tor Stappll.. and LaU2.'ldl'y ~W ,D"~t8 Pt1~ ~~ _~ 1951 $1.140.00 1.082.49 201..- 136.. .... "'~~ . '81.n 2..1.. P.(MZ.26 3,1/:)1.61 L..D!aB. a. CITY OF SALItiA,IAJfBAS 8~~ !t ~~ OF RJ;~1.nS. DI8Jl:JR~fS Nn, IW:..A.NCE,! ft NO · PO~~-l7: ". 'w!.r7 I, to ." II. ism .,... ~J"Y l~ 183'1 ~.1~ fUlla CUrrent Ad Valo.... tax (1936 fax Rolla) $at.us.ea tllt11nquent Ad V~ fax 1.N9~ .26,176.1. Sel"V1oee an4 Sale. S&le of Radio Nbe 1.00 ~;ta1 ~i~ toial Di8bur~t8 Sa1.ar1..e Ch10t of Police Police Captain DeakSergo811ts Patrolmen and Speoial Polioe 1Taftio Oi~f1oerG Dog Ca toher Care or PrUoDBrs SuppUes tor 01 ty Jail Ma1n~noe FOIl" Cars Radio O1"!'1oo Supplio. and Expense Gasoline, oU and traneporta~on Expona. ... Equipaen't - (Ditterence on TI"fld.e In - Jlb1!_ ear) Ca.ps. kd.gea and othor Equipment tor Pa.1ftlDm IdmtUioatlon 81.Iro&u b'penae Convention Expense I.nter-Ftmd tranatora To street Department (For Gasoline, oU and Aloohol) 'fptal Dleb'u:rBellttntlll $: 2,040.00 1.679.44 4,529.10 13,481.00 3,449.00 563.00 e 582.69 214.08 :a.1UH Deoember 31.... 1937 016.431.54 585.56 44.30 a66.71 412.58 136.92 195.00 1'16.&6 66.68 26,00 l27,98'.ll eea.u . 1,0&2.11 26.31'1.1. .29.429.26 28.~.68 . He.~, 44. ~1'A'l'1OO.UI1' OF RECEIPTS. DI8BUl8DE~ .AND liALANCiS ~ P'mfD - StREET mPAR~1 rna Ia.-ri 1, to ~ 11, ,fa? W.. ~ l~ .193'. ~ipta !u8. CUrrent Ad Valorem Tax (19$6 Tax Rolla) Del1Dquent Act Valorem Tax R0Jtt8 .. U.. ot Equlpy&ent kn'1oee and Sal.. 8&1. of PaThlg Brick Bepd.r1Dg 8t.ree't8 and meye Oltts $4 Gn.r1te County Jf1gbway Va~ Diatnbutlon state Jf1gbway Ja&1n~ Dtet.rlbut1on !tetmIda and Reoowrles .. Federal Tax on Caaol1ne and oU CIft Of' SALDIA, IAIlSAS Inter-FUIld. transi'e1"s ~ the f'ollmdng f'.mdo (for Gasolino, 011 and Aloohol) ~ Fund .. .A~!lli.strQtive and Fina:noe Depar'tn1ent Ge&ra1 Fund .. Police Depar'bnent Fire De~t Fund ?ark .Department F\md General lIllprovement FUnd Oonatruotion Funds 'tf>t&~ R..ip~ Total J)u~. , Salarfe. and Wqe8 St.ro.t SUperintendent City ~~to Labor, C1eaa1ng Paved StroetG Labor, >>amt;enanoe ot Unpawd S....ta Labor. Repalring Stzoeeta and .Al.leya lAbor, BI'1.dpe and S9wers ~ of ZqulpaeDt Street sweeper O'tber Equipment on, G&scl1De. Grease 8l1d Alcohol ... Equ1p:aent Jlate1"1a1s SUpplies and Tool" JU.soe11aneou Total D18~~J!!!. ll!I\bnoe DGoem.ber Sl. 1931 ,U.91a.09 955~81 . 121.00 '".1e ""'"- . 1,000.00 1.412.50 $ 229.84. 893.15 .90 183.26 135.80 21:S.60 . 2,280.00 1,.16.00 ..105.51 2,601.81 1,381.26 lS6t4! $ 1,681.61 1..386.3,2 .18,931.90 1,"95.an 811.11 2..12.60 8&,36 tI1,m.ss- 1.65S.~ ~U,541.$4 2,948.81 3.152.16 2.567.60 146.95 2U1.~ ~I . 8.801.18 19..saa.eq .28,196.18 22..64S~9! . 500,25 45. CIrY OF SALINA.. KANSAS BfATJMBft OF RECEIPTS a ))ISB~8EUEln'S .A:lID BAJ:..ANCE! ~ FOJfD · EllGnnmRDfG DEP~ From ~1T 1" to ~r $1. 1. " ., , Ba1en".~ 1, lil1 le:oet~ rue. CUrrent Ad Valorem Tp (les6 Tax Bolla) Delinquent Ad Valolwa ftx Sale. and Sen10es Sale of Maps. E'te. Inw~Fu..~d 1'nu1sters Fran Cons"trueticn Funds (For Engineering 8E>rvicea) j'P.tal... KG(tGlp~ To~ Di.b~t8 klartes City Ingi.nfter other 1:':mplOJMG Office Supplies e.nd ExpentJ. Appn.1.81ng and Aba'traotmg JliIIw iquiJtDCmt Blue Prlnta Legal Printing Xotal Dit.M.u"oemente !~~.~.l. ~937 t1.~"9 1l7.04 '1,183.&1 ~ ~".. 17.10 11.&00.8 2f9U.oe .2,180.00 a~"6.ao 04.19'6.20 260.80 410.60 96.10 6$.5f$ 6'.1 ~ JAeclu1e e tI.lSldl ...!.t.~~ 71 $6.'".US 1.6.110.90 J .1$.13 4:6. CItT OF SALINA. JOOmAS 81'A~ OF bCEIPTS. J)~S~TS AID ;fil.AL.ANCES GEl'GR.AL "'1> - JWJ[ INSPJWTlOJ llEPAR'DaEft ,... J8DI1&r7 2.. to Deo-.ber $1. 1R1 Ialmoe - .l\:Iml8~ 1~ 1911 Reoelp-U t.... C\1l"Nnt Ad Vwrem tax (1936 Tax RoU.) Delinquent Ad Valorem Tu Feea. Ltoensee and Pend. ts - Milk '1.1&1.1' 1&6.12 .2.106.91 868.60 total Reoelpta Total D1sbureemen~ Sa.1anea Milk Inapeotor 01 ty Obemifrt ot:tloe SUpplies and Expense .. Equ1praen1; - IAbora1J:)ry aDd Office To tal Dlab'lJ.l"llemeute . $1.125.00 86.00 $1.820.00 168.69 1M.OS Balance - Deoomher 81. 1981 ~ . 110.91 , 2,970& P.181.16 2~2U.'1J _ '88.~ 41. CIft' OF 8ALDlA_ v.JB.A8 8~~t OF ~IPlSJI ~~ .AID 1AWfC18 l~ llIPARfUD'l ~ Pl"OIl JaJl\JU'y' 1. to Deo_ber 31. 1981 ~ ,,1. l~T Reoel~ 1'.... (huTent Ad Valorem tax (1936 fax Rolla) Del.1.nquent .Ad Valorem tax aef\md.l and ReoowrWa - Baal th and Accldent Benei"1 ts Serrloea aDd Sales Sale of ltmk and Badges Total R6HS.~ Total Dl.~ .. Sa1e.:r>lea . IN.re Chief Assistant F1re Ch1ets Fire Inapeotor P'1rGmen ~ and Repe.1r of Equipaent Otf'1oe 8uppUes and Ex.peues lfater1&1. and 8uppU.. o..U_. 011 uad Creue COmren.tlon Bxpenae Inter-Fmld rnnarers '1'0 8tI:'Mt Department Fund (t'or Gasoline aud OU) Total Dllbun~ JJa1anoe-DeoOlllber ,.1. 1~1 ....118.19 1.$68.98 tsl.M2.af ............ 41.14 ~S.80 1.830.00 3.000.00 1.815.00 11..030.00 ....'1.00 If6.08 K.n 131M lOtS." "dO 1,it .646. '16 .90 1 I ..~! . 1.&81.01 r51.1OI.o1 184.190.10 19.N'1.66 I, ~.., ,~... 48. CI'lT OF 1ALDlA. bDJ.S a~f OF ncEIPfS. DXBBURB:\WElfTS.uu ~,! PAU l'&P~ Prom ~ 1. to >>eoeIIber Sl, 19IT ~ B~1aDoe ~ 1. ln1 . &,'140.11 R-=- Cur.rent Ad Valorem fax (lne fU RoU.) .'.m.08 Delinqutat Ad Valonm 1'Ix 'PIt ... PD,188." 1'leIlta and Ccmoea.iou .... a.aldonoe . 88.00 Park Jtanchea 10.00 118.00 Servis.. and Salea ........ Sale of Walnut Ings t 26.10 other Sales 1.12 11.8. I To1;aJ. Rec.l~ D1$~ Salar10s and WA&'S Park SUper1n1iendent Other Sa.lar1os and 'Wagea wa WI". Light and Fuel .:tn'ten.anoe of Building and Equipment treee. Seeds. Plant., etc. telepbcme, Express and Drayage )few Equi,.nt !nlok OtJ1er Equ1J.DNlt $1.1410.00 8.$61.n . 888.7. 109.91 Xnter-Flmd Trausfera to Str'eet Depe.rtm8nt Fwld (1'or peoUne and oU) ToW Di.bur....... BalIWDG Deoembor 11. 1911 t10.101.n 108.88 181.11 892.10 ... lJtll8.~ '12,'8I.eo Jrea.. 10,918.14 lIJt8$e.88 ~ ! ,,~~~~'! .9. CIty OF SALDU.. XABSAS -,:A_Elf OF lmCElns~ DIIBURSE'WmTS ~ 1:lALA)iCE,S MEMORIAL .~NID Frca .Jam.tAi7 I, to, 'r $1, 1987 'N.N1Oe ~ 1;t }.98,! Reoel~ ~ C'ulTtm.t Ad Valorem !ax (1936 Tax Rolls) 11,484..10 ~ Ad Vs.1orem tax 1n.8'1 Ball Rental and Sale of Tiokets Win<I81Drm Znsuranc. Cb.1m. Inter-Fund ~ FrGm General Impro'9U'ment Fund (tor .tage 0Ul"'ta1n) toW R8CGl~ t9ta1 J)1.burI.... 8a.1Arlea "eUid. 1fagea IIeIIlIoria1 Ball Ouatodian BI:tr'a Labor Gat serrioe L1~t and Power Wa'bar and ~phonG ~ and Repairs Stage Curta1n Other 1'1Clke't8 ldaoel1ameous U.6&6d1 1.'85.00 11.00 P,&1$.J1 .. _ 3$9~3'T '1.160.00 "18.44 tl.?a8M G'7ldl <&08.61 toa.l8 t ....., 0$.63 , 1btal D1abl1rMm8nt# , Ba.l~ December 31. 1931, 886.00 101." ,_$8 ....6a1e 10 . 886.n 8..816.. ...w.n 4..219.&& H'. 107.,11 80. ern OF SALINA, EAJlSAS 8tA~t OF RECEIPrS. DISatJRS~ AND BALANCES BatAOE DXSP08AL ~ rrom IaDuary 1. ta) ~bel" 1, 1931 li-.1anH ~ }.~ 1981 !.~ Taxes CUl"ftM Ad V-.1ol"llm 1Ax (1916 tax Rolls) :t>elb1quen:t Ad ~ Tax 1btal Reoel.pw Total $6,869.ea ~~'1 D1.bUl"~ta - kl..rt.. aJld We.gea Superinten4en'G Extn. Labor Light and Powr t.lephor>> ,and Gas 8en1oe ~ and Repd.ru Conwat1A ~ Frelght ad Bxpreoa tpW D1a~nte BeJ.-.oe ~ 31. 1911 $2..340.00 699.16 t2,n9_1$ 2,4.l0.16 1a.66 148.. n.1'1 1460 "~M . 61'_14 . 6..$Oh09 .6,919.03 6,J,sa.<<I: L ~"I 61. OI!! OF SALDlA. IAJi'SAS 8~T OF RECfIPTS. DI$J3~ .AJi1) ~ rr. ~, ~ 'If 1m 1!~1J" J-.rY 1. 1917 ~ 0tu161rt Ad Valonm Tax (1916 Tax Rolla) Dels.nq.nt Ad Valorem 1'az lpeolal Aa......ma 'Weed Cutting .Ase.~ ~t (19aS Tax Rolla) Ue11nq\leDt lfa1lsr Sent.. JJ.nes Aa8~ current (1918 h.x Rolla) Del~ Serv1ee. aD4 Sal.. Sld8wa.1k and C0n01'8te Bue Conatl"uctlon Sand:1ng StrMte Sale of Ora,"l. A8phali;. Cemont. etc. Weed CU'tttng Rent - steam Roll.... Ref'unda and Reoowries - Frelg;ht - ",001.01 l,OlES.U 110,611.10 $229.80 .1.10 . 188.80 a4.0I I 118M 80.00 860.0& I.ISQ '180.88 A.l1 ~ta1 Reoelpte Total Dubul"...m:te "" 1.abor for Jl1aoellaneou8 Ic.pl"'OWmS'lta lfat9rl&1 tor General Repd.rs and Hi s.. oel1aneou8 1iltp1'o"ftl2t1er11:. Uphalt and Orawl Bqu1}aCt RepeJ.ra BqulpalJ1t Rental 0De-h&1t 008 t of 1.enwoo4 Park Gnmd Stan4 Jrojeo1s (....11'ling halt paid by o:nm.) Weed CuttlDg Water &tnloe 1..~.ne8 Grue. a_d. freea. and Shrubbery J'ew 1\)018 aDd IquiprlilllD.t Miaoel1aneou8 In:ter-Flm.d 1'nu:1st'ers 1'0 MEID.or1a1 Ball Fund (tor new stage ou.rta1.ne) t 389.31 'to St:r'eet Depar1mon:t (tor gaeol1ne" oll and aloohol) J.S3.1O To lV.P.A. Project Do. 6642 (tor .ide- -.l.k C<m8truotlon) 116.90 to'tal DiciburesDl8D:ts Balc06 !)(toember 31. 1931 aa. 1,168.00 4.00 1.14 e 4,881.20 1,111.11 l,681.u 106.10 aoo.u 1,871.10 lU.l0 .1tt.60 116.80 189.10 ti04.~ .12,181.21 668.BI r 8ohe4u1e 11 . 1.ese.1S 12.169.11 .18,116.12 13.18..18 .\ 766.M u.. Clft' OF IW.DIA. KAJlSAS S;rA1'8I6EIt OF RECEIptS, DI~~ A5D ~ WA1'D AlP LIGft fPJ) Prom "'.17 '", to ~ 31, 1911 ~1~ 1--.rYJ.. 1811 Ieoel~ faxea Curha1i Ad. Valorem tax (19U !ax Rolle) De1.inquc1<t Ad Valorem 1'_ Sorrie_ and Salea Ra.J.lroa.d S~t Cl"0881ng Llghts ~ta1 aee.lp'bs Total .. D1ebunaemenw ~ Rental Tfater used tor La'toral sewer Flush 1anke Pl.lb11c Dr1uld.tJg FounteJ.ns. City Heat Iio<:IIn and City Hall Wb1te Way Lighting street Llght1Dg Light. Cor City' BuUdinge Chr18... LtghtiDg t'ratfto Llgh.t1J , R.~w and Repa1nI nre Station - Gas BoU.. aDd Repair of fteam LS.r1M Other Rep1a.oemen:ta and Repdn 1>>talll1abure&~ r ~" lJecombeJ" 31, lOST ",.068,. 1..,"'.20 ",1841.08 nu." $15,201.80 2.242.sG U.195.26 e.5tO.h 1.&17.16 ua.ev J:M.6I '''.01 110.19 ... ,1.1&l.OO 8ohe4u3;tt J! . 1.810.16 66.100.04 $SO,210,18 t8.2'14.8O . e..,,88 u. IAHSAS om SohMul, 14 OF SALINA. ~f OF RECEIPTS - BOlD -~ FI'OIIl stTlJd~ ~v '1L498.68 PaT1ng G8Deral ZXltorseotloa 8,.01&1 8cm4a &n4 Bond. and Bcm4a ua4 Ia"Nst f1a14 Inbere.'t J'tmd ntte....t I'\md L .- I . 100.88 . .,493.14 4.18&.18 r~l $18,529.13 . ... 1:668.10 ... ~O II!, -48 I. ... - ..-. .... $34. '191.26 e ... ... 10~161.68 , ... L. ... iii.Ms.'19 r-..,; r T .----- -- ~~ i" t.. I" ... ,... . 323.SO ... ... ... ... ... 331.65 , ... : .:: I .-"~ ~'~~X.41 .... $... $... ,... l'" j,... .... '20,391.43 $44,948.19 . 3f12~.60 .. ... ... liO,59?~ 844,948.19 n,~~ 114,.890.11 "9.083.91 'SO~628.2f!. '21,131.12 $38,451.24 150,000.00 2,550.64 4~122.68 - ,lS.881.~ iil,ln.sa iSb,oeR).oo ... ... 698 .48 123,681.66 ~i.i73.a2 160;198.43 ... 29.66 .l23.6S1.~ 62!.28. a 1.209.1l ... . M. ... ... - .. e 1O~OOO.~ . 1$8.29 is ' 442.61 ... [T 605~ r _ /II _ _~ - .!J . 690.01 .. 698.41 $132,'129.81 29.S. l132~1..;2 81258.028.56 - - . 8 111 ifJ ... s,.tcd.al All arraent. Pavirtg, fk I' and : .t1ng M..sarwnta CU:rNnt Aes$'I'Mn'teu RoUs) :o.ll1lqam Aaees.. total ~,o1tt:~ ~8.! . Sale of Retund1ng 10m In'herellt uc1 Prlbluma Aocrued .IJl'te.-est en B 14 Prent1um on ~ . old IIlteH.t Jleoe1'ftd on I oates of Dopol1ts total lDt....at and : !.... Refwtd. and. Rtoowr1tJs Ret'tuld on .Old Aooouzr oe" in Fiscal l\gency Cash tran.t~rred t1"'Om . Fund 1:.0-1 Cfl8h ReQe1pt. Inter-FuD4 tran.ete1'8 From. 8tnldllg Furads ... 108e 'tmat J'uDd) fota1 ~1p~!. tota - DUburHJMnt. Pat! ~o stat t~: &md Pr1m1 1 Bon4~".. : Total Pd. to state re&aureZ" 1~1~. L~ 1 1..:1 Cash transt. "to G1tl 1"\1 Bonds and Fund tot-.J. Cae Diabul"8el ntG ~ ...................... Inter-Fund Tuten To G4tnenl D.ds end IntC,..8t Fund Tote.l Di. nement. - - Balanoe Deoenb 31 193'1 . . RoU. ) k1.~ ~ ....1~. taxa. Otll"l"8l1t Ad Valorem tu (1916 1'u DeUnquent Ad Valorem Tax ~ota1fuerl! 193'1 . i . '10.000.~ $ 487.09 442.61 88'.85 ~ 1, 2~_' ."!! V 590.01 >. "II L-~!l $201,205.69 a~M !~Ot,~.}S1 t262.Sal.6T Interest CIft OF 8ALINA. 1A18A8 1tAi'lU4tQfT ,01 1BCBIl1B 11 D1SBURSDflNTS .ABD B.ALA.lCES ~ JBP..ARftBU lIDt2 From Juuar;r 1. to DeMaber 81. 1m' ~oe J~ 1.. 1931 Reeelpt;a 5......-1088 tlnd Salea Water Sales Fire ll:fdl"ant Rental Total Reoel~ totd. Diabur..-enta · rd., to 8~_ ~r Bond Prtaelpd Bond Int:ere8t ae1abur.-...nta to 'the Super1.ntcmden:t.. Rewl v1ng Fund ~~ 1)ub\lrGementa. Balanoe DM~ber $~, 19ST $116.195.. ~.201.50 8~1I . 8O.166.OS 18O.60l:.1. $210.168.11 169,.618.'.7 '1 81.200.00 65. CIft' OF 8ALDA. DlSAS S~ OF BECE~S. DI8:BOR~)~V~S 60 ~CES BAlD Fm~D FrOIll ~ 1. to Deoelabor 11. 1931 B&1anoo ~~~ 1. 1911 R,.eel~ta Taxes CUrrent Ad ValoNm. Tax (1936 'lAx Rolls) Delinquent Ad Val..onrm Tax ~nw.l Reoe1llta total 1 1>labu.ra4tmCta ApprOpriation to Saline. KuI11oj.pa1 Band. Board ~oe ,~t" 31. 1931 04.888._ aaa.07 ~18 t 4Q..88 IdIG.ep .6.'88.81 ...'....,'1 It 788,_ H. OXTY OF IALDtA. UX8AS I~ OF REe~IPTS. DISJtnUJEmalTtt;Am> BALANCEI From Jamaat'7"'~Y~r Sl. 1911 ~~~1.~1~ R.oe~ T__ Current Ad Vd~ tax (1936 tax Rolle) Dollnquent Ad Valoren 'l\lX ~ta1 R~.2e"~p't8 Total ....... Die burt:EJl1fB.!1 t4 " A.pp7Oprlatlon to Salina Publlo Library Board l!lance Deo~r S~.. 1951 .11.3..$6 m." ...~ :\1. . 8:me 12.OS6~ $12.0I6.ot 1;14~4-" 1 818~ rn. em OF Sohedul. 18 BUl...n _da1 ~ ,lIInt F'tal l~....~~f.! an-- Bill C........, ~nL n' fuad III .. J5~~'2.tt STA~ OF ,;'t t J - $ n.26 ... , 'I ,21.. . ... 282.26 I 1 ~ 181.a!5 ,~.pgo.OO tl,~I.~ 11&3iO.ao .. - $ ... ... - - i~,~:~ . ...00 ... L J ~~ JlS,OOO..OO ~3.~M~, ~.:rrG.~ *.18 1 J Jl'I 158.1' n~4! no.a1 68. .... ... .. .... .. 1,000.00 17.ao r.Ilt.J.~ '~~011.20 l~jOlQ~~ .. .. - .. I . - ! . . , . ... ... .. - .. '_000.00 61.60 ~.................... !1.061.~ ~ . 1.11;;0.26 -.. 651.10 16..00 71.10 . .. -_..~ 1.132.17 . 1.180.aI '..11 5II.eo ...00 '1.10 '.000.00 6880 r. .~ ~"f 800.11 !; . 1. 11'! ."e ' te J)1 *,,1_ of PnId._ ....IS_ ClZ1 1'1a8unm1 i.. zat....t m\."es.nt. ..41 c.ns.n.. ., Depog" Total aNn _ I8 ~ BDll_ 114 a..". ,...,.. lft of t.n, ..,... lore ot ......1.- total ~ ~ a...s.ptl D4tpodt. .1 lInN ud Chu>gttd ... .... . in el'l'Or tl.~ t.:!. .1 D.......... ~ 1.. Pi.... tfI ~ Fs.r.. alth aDd AQol4ent IaavaDee ~'. 1_ o.....U. Wl"- of rt.... IIMeal fl .. and. ....,...... .... II ,..s Oharpd to th... f\m4a ill ,...4 to I ~ to.,. Aoo.Mae4 Int......t _ Boaa. terre<< tnal ...nt$ ....,... - -,"......... J)e~ 11 1817 eM.OO 18I.t!! 111.0 . aIft' or SAL.'IHA. KANSAS tflA1JVEft 01 RECEIPf$.. J)X$11'W~8 AliD IALANCES AIRPORT JlVlI) Jl'roa Jauua17 I. iso Deotabar 81, lnT Ja1Goe ~.t7 l~ 19J1 aeoel~ !aDe Delinquent Ad Va.lorem ~ Ren:t and. Conceaatone Han.g_ B.eD.tal Airport Rental ~ to1al . U.oa tU6." 170.00 2ee.1S T 1 r ~= and'1Abor Light To~ Diebur..,nte Bal~ ~r 81. 1911 96.10 11.00 ..4u1e 11 . '29.0& 801.SS ,1.018.31 107.10 * 819.11 iI I T ft. OI!!' OF SALIBA. IAlfSAS 8tATEIlaEXf,r OF RECEIPTS. DISBURSEMENTS AND BAL.'>1ICES em COURT FUND From January 1. to DeoG\nber 81. 1981 kla.uoe J(muary 1. 1S87 Reoel~ Court Coate Remitted by Clerk of Oourt Tou]' Dl.bur.~1'lta . Sal.u-l.. Judg_ ot City Court JIII.r8hUl ot City Court Clerk ot City Court 01't1oe $uppU... Bond ~uma te1ephot>> Jd.1eage AUowuoe - lIarahall ot C1 ty Court ~ Dl.~~ta J81~p.oo ~Eaber 31, 1911 $1.400.00 1.600.00 1.200.00 $&.100.00 141.80 14.00 86.66 109.0& SobIdu1e 10 t None 2~661.16 $2.561.76 6..61.~ la~~.,. eo. CXTr OF SALIHA, lOW STATEM&:t OF IECEIPfS. p,ISBtfRSEllh'NTS A.HD n.tJ..ANaES S'IIlMMltm root. Fmm FI"01A JaD1:Mu:y 1. to Deoabel" S1, 1931 Balance J~ 1. 1931 Reoelpte Services and Sale. Admissions. 1bwl. and SuJ:ts ~enta and C~s1ona Lun.c~l and Sot't Drink S tend Reft.md.8 and Re<KI"V\Il"ies Rett.tnlli on lterohc.ndiee lfieoellaneoue St&. to Sales flaX Colleoi;ed ea.041.16 191.50 10.08 58.16 ,~w R~oe1pte To t-al Diebur...nte SalarIii aDd LAbor 1lalntonN1oe and Equipment Water USed at Pool Light. $e.s and Po'W81" Frelght. Ixpress and Telephone PrSn t1ng and A4vertU1n& State sales tax realt'bt4 to eta_ ~ D18burMVlenta $1.fH1.91 692.11 163.08 60.68 4.0.18 21.96 8O.aa Dalanoe n,cember Sl ~ 1931 8ohec:hale al $ 341.93 3.80'7.49 $3,649.42 1.616,46 t 12.96 .. 61. eIn OF SALDlA. J:AJlSAS 8~~ OF tmCEIP'1'S~ DISBURSJUns .AND BA.LABCBS JW,~ BIGHrlAY FUND From J_nary #I 1:0 ~r 31. 1., aal!l\~ ~ 1. 19S? Receipts G1tta and Gran't8 ftate Apport1oDment of Special '1'&xG8 on No1lor Vehioles and Motor Fuoa Serv10u and. Sales Saloof ._rial a.~te tor L&bor From lV.P.A. Project Be. 6988 F1md '146.1& From W.P.A. Project Ifo. 6002 Fund 185.66 rote,! Reoel~ total D~te *_rial Freight f?w. J)U~u:e. Balanoe qeo.w. 81. Ism? $10.555.87 126.18 632.4p . '.1M.M 1.1&0.92 .n.1I r - . 8oh4t4u1. . t 1.805.64 U.Il..66 $13.020.19 u.m.ol ! 1~6G~11 62. em 01' SAL11A, UJlSAS ~ Iit~ ',tlJ, Xlra!.~~,~ ~W+~t! 00 ~Y9ioarulttS ...r; r~ " .~.~. I.. 11. 1., ~... ~ A....... "'.A. ..,.... W.P." ..P.... w.,... -.P.A. ............ CMIrb .. ..... 10.... WI. 11ft Ho. IeOI a. IIU ... ... a. eooa -!aL.~'" ~ ... ....lJf n-~(.. ~- bPI *,1 [1 ~-. ""'[Ml r"'" .w 1 88fJ.Jll J!ai!! .t ,?''''d! 1... .." L ...~_ L , ... ,.. _ J I .. ___ 1.... _ li"._ . 11..1& .... ... .... ... ... ... ... .... f... .. ...It.~., -..111.. ., If ..: ~. I r _ I ~ _~...... r J-.:b.. ..: ....lllI'\II.~.::.. 'IIr ~ r. JJ 'IU':- ~~ . 116.11 ... .. ... ... ... ... .... ,.. .... .0 141M .. ... Ni.20 16,000.00 .. I r -~ ... j).i ,-',"'" t18,618.oa ... ... ..'16." 1.l6a.1I NOM .; '10.10 1".00 ... .. ... - ~................ ",_*,j _ .d..b, "UAI .1.681.11 "-098.1& MI.II ... ... ....10 6,100.00 .. 1 u .,.819.08 MI.11 . .. 401.18 '..000.00 .. r . 1 '.,04'.11 1.2G'1.i1 ... ... lOt.. i,ooo.- .. JI ~ 1. ~. ,.,..fl.a IU.M .. .. ... .. ... I II IU.1t ... ... .. .. ... .. 11,11 ...... . ... ... ... ... .. ... .. r II . ... ... .. .. . ... _" l~.tt~ . _.11 Ii II II . 11.4.1. 1M lOtH . 1..... "101.>> l,e,..1O MO.oI 1,101'>> 12,100.00 --H!.t!! ....." .M ... 11'M- ... b4 ~ ITL_ II . _ H~"'Tl .. J'.819~ 1'...~~.. .~A~"~ Jr.fJ.SO! !3~7Gl!!!. 14~O".~ el,6P", ..7"" . e91.ll ..118.10 1.008.1. 2,641.19 .. .. .. .. ... 17.80 ... .. ... 10.H . .. 1 ur .. ... In''l1 ,......., l1t.w ~ . l'JM ........... .t!dlh!! ..'~." j8,-dl . 111_" . III." .... . - . 1.116... _lit'! J lOt!' '" II.. I ,1,'.01 , J.ld~ 1 "".rr.lt 1, NT t'lt .L.. ~'"~ !. ?lft9,I .l.!a.2.!!d! f6. '1~~ ~~ 181.t! t....'11.';1 ...~6~. 11,,9~~.!!. L....lUaD. .f,\aAtT& 1_,_1.11.. 1.. !~ 1..LW4 II. ! ...~ OIl a ~ "".~..~flll. '-Ii .... w.. .t atertal. ... .... ce.t. JaW la 1\111 .,. ,..~ ,. .... ...~._~~-, OM-.,.. .... .......,. ... Iale ~ .... ... c..... ..... of i U" OIRIIII.' .... .......----...... IftwrI to..~_ -- .,.. CaIh ~ ".1ft4 IJ!oa P.W.... Ie. 10130-1 ,.. 11 H: ......I~ .... ,,...,.... ,.. N1 b) .....1l hD4 (t. at ea."'..) ! 11 . . ... ... .. . .... Tt11T11 l.t. .. ... Wllltll 1 '.lit f .LJ!!.t!l 1-.:.- l ...., t l~tU J.' ...,.,., -'fti!.d1 J UI ~tU .III!.!"9. 1\"~1 >>~oa9~" J!d!~.~\ .l!a~ !~a . · ... .... .... 11,081.11' 861.81 . ... ... ... ... ft."" ..806.7. ...." ... ... ... ... ... .. .. .. .. .. . . .. 111." .. .. . J ~ I. U J -;,~ :-: J ~',.f! 1 ~!t1! .. .".~t!f., 1",'" 1U'~ J l'" ,lLm.a.a l'Af87~ ......11 .... ... i.... 111.18 ... ... .. .. .... 1 "'If ~,r 1..1 U 1 f 'Rf UI," 1 MP,~ 1,," 1/1... J, "~. t. ,Y1I!R II.!!!. 1'" 1..'" 1.!!tI! "*0C!;t~. A, 9jk~~8 i~"'1.II I.....:.., L,.... illttJ~ i ~a1 ~Ir I........, .... ..... ..,.. _ ..1-.JJl....... ... 1d.1I1I1. ~ '0 J!lt:t'f.a& "-Ill ....u. ,.. Dla... rJJ\~ I ate 1\lI! MfP >>I.",J,.~!~ ......,.. ....te.. t. --.1 ... - IiIac1n..rtng ne,......~ (t... q1nMl'1llg Sem....) 1ft o..n.1 1t.DI .. ...., ~ (tor UuoUat. 011 MIld .4....1) em OF SALm. IWfSAS 'lfA~f QlI' HBOElPtS. 1>I8BUaBBWB1'lS ~D BALAlfCES CO~4.1'101f row ,.,.. ,.....,,'1. \0 Dee.... II, 191'1 Ba1811lOe ~ 1. 1981 R~.. an4 Salea Sale of Bulld1ar.e AB........-u on Property 0wMra Benefited total ~iptt ~ta1 piabuneraenw DMage8 ....,..<<1 Pro~ OImere Oom18alozaa OIl Sale of 8uUdlDg. O<mdSmad to'talR~t8 .,...,. J.'lttcMDabtt" 11. 191"1 1140.00 146.00 8ao.60 &.00 8ohe4l4eB " .710." 286.00 '8,018.14 8as.&O ~ 66. em 0' 8ALDA, JWrSAS CASH D OUli'01>Y OF em !REA8URER M at Dcioe.bW II, lnt BalaDOe J!!!!!:!L.1 1917 tl'e&8\ll"ttrt. Bal~ I. (Pel" Reoorda ot City Clerk) 1Ma - OU'tS'tu4blg Cheoka "'e.d in prior J'CMU"8 ... oarried ... .. U.ab111ty on Cit7 Clerk'. IteM...- ~'. Bela'llM ~ 1. 1911 Receipts FuneS Receipts - Per Reoorda of 01 V Clerk ReoEJipts tram SGl. of :rn."..1a8nt& Funds rea11ud trom Llqtdda tion of Inw812aen'ts $21 ,182.09 L!!!. - F\m.ds appl1Atd to purohaae of add.1 tiona1 i.tt'fu1menta 4.071.48 lIe't Proceeda from Sa..le of tn'VG8tmcm:ta ',rotal Reoelp'ts Total l D1sbursemonts hi1d !)laburRmClta Ba1e.noe ~oembeJ" 11. 198' ,181.858.81 111.08 8811.240.06 as.310.61 ~bl' ... .18$,801.71 636.6&0.67 $800.362.40 682.081.10 ~118.1T0.~ 66. Soh..sule 2$ om O,ji' SALINA, K&"'iSll.S ca.sa IN OUS~ODY OF Cln '1"!ii.ASum:n The Planters Stat. Bank.. Hllloren The Plan'Cc1"a !he ~1 State Bonk- Jlati-.l ilank ~t Oity Clerk'. of AIlM!!i~ ."~ Ac~o~ !.vclv~ ~,~~ 122,106.11 01,800.8> 05419.28 ijA1....i\.t~(; B: REOONCILIAS'ION OF ... .... ... r !he P'JaW" ha. lank r . r J tll,16a.66 !be Farmerl ~ lrationa.l, Bank . 81.8'1.41 _81,805.14 .. .. ... .. 19.017.11 .. .. 10,444.80 .. 11,000.00 19.01'1." ",444.80 We.. Per ....,. . r Pl_ 1..... ItlT ae.lpta . INluar:r Ol\eek ""NO _4 "1141 \0 tI. J Ita_ !reU\ll"ttl" .....riDg boDda eD4 00' d.- I....." 1, 1_, _tend. 011 Treuu.: Reeorda JAIIWlJ")" 1. 1938, Pal4 by bank Del', 1817 Chew 4rwn _ Planer, state Bank ... BUl...n "'rial Iado-.t ,... &0001 aid .....pd lrl error 'by to C1. !nuurer'. Aooouat in + nit (Erro ......e0W4 ,.....zy a. I! Cheok 110. 1'1101 . 17.1 Cheok lfG. 87710 ~1.000.~ 1911 .. - t~9.~~ 1,011* 1. 811.00 1.011,20 A.6l0.1. . - 201.14 ... - ,al48 .M 66. .... e.. .. 49.18 - - 'j . ::.. ". 49.~ ~ . 117 .os . ... . 108.8' . 41.26 '1 ~U....1.1' 6.1'11.'! 1.19~..!'1 ... ............... 7.61&.24 6..119.41 . l,A301..~ 48.16 ~ . .au,.. 128. .t~,Jla,,Q2. De"'. l' ... _00"'" T....aeurer', CITY' OF SALDrA. KANSAS CASH n~ CU;';1'ODY OF CUT 'mEASURE!t RECONCILIA'1'ION OF dANK BA!.A."i9J1S OU1"6'l'A!Il)lf:jG CHECKS AIs at DecIOlnber ~l. 1~31 ChGok No. Amount Tho Fume" Na Uonal Bunk Ilf ~J l'kt. Outstanding Checks Issued in CUrrant Year, 64&42 61939 619&3 61~ 61946 61946 51941 57048 51114,9 51900 61951 51962 S195S 61&54- 67955 5TtinG 51957 51958 51959 61900 61961 51902 67965 67964 51966 t;<tuS{i 51967 51900 5196S 57970 51911 61912 61973 67914 61915 57916 51911 51v1a 51979 67980 57981 57982 . 22.03 0.59 81.60 81.60 58.50 86.00 20.00 82.00 5.00 18.75 1t..CO 4.1.00 al.DS 35.00 ("){).81 63.38 53.00 50.50 58.00 68.50 rn"r~ w.oo 50.00 00.50 56.50 sa.SO 50.00 68.50 00.00 40.00 00.00 25.00 f'j1.00 60.38 00.00 50.40 50.40 sa.OO 55.20 61.il2 00.00 61.00 5198S 51984 61Si6t S798C 61081 61f188 51i.1SS 519&0 51&91 57992 ti19~ 57994 :;19$(1 519~6 51991 51998 57990 58000 se001 S.~2 5000S 60004 60005 58006 sa001 Ga008 50009 00010 00011 50012 50013 58014 fX1015 58016 50011 50010 S8Ult:~ 58020 SOOtH 60022 fi8023 50024 Total - Tho F€l.r.:Jere Hl:'<t1ona1 Hunk __"'~._~.~....~.... r 1_____-.....-..__....., PI rAJDount $ 95.00 10.16 62.oc' 21.00 6.40 15.00 81.60 62.60 62.50 60.00 00.00 OO.oc 60.00 00.00 OO.OC 60.00 00.00 00.00 00.00 60.00 60.00 60.00 45.00 45.00 45.00 62.50 72.50 52.50 6.tm 31.15 s.as 1.36 18.20 91.60 300.52 36.00 10'''>.00 62.60 60.00 205.4ti 598.43 635.4,2 l~ft. 81 (OOIlt~.). ~~ ~6.119..4l tIT. CITY OF SALn~A. KANSAS CASU IN CUSTODY OJ' CITJ TRJUSURER RECOllCILIA1'lON OJo' DAt(1t BALANCES OUr811JWING Cm:C1tS(oon'tinuedt As at ~ber 31. 19a1 Cheok 50. }lIount pbG. .~ ~t ~ Planters S'tatG Bauk Outs tnndirl(; Checks Ia<su~cl 1n ?rior Teare t 15268 . 22.50 21620 . 1.50 16188 8.60 25&61 la.1S 16156 1.50 55104 25.00 16505 1.00 36004 25.00 2l28S 2.GiS 42221 .40 21292 1.26 To tal t: lOa~ Outstanding Ch,:,olal; Issued in Curr"m.t Yoars 57619 $ 5.00 61061 fl. 72.50 Wi 51720 76.00 57895 7.50 57127 25.00 57001 9.60 67130 26.00 57914 29.00 61143 .00 57~16 7~2.98 51116 1.76 57&23 00.54 67791 38.00 57925 18.00 STaU 1.00 Total .f}. ~~92.4? Total ... Tho Plan 'berG S't& te Bank . Tb.$ Na tlonal Dank ot 1J!\t3r1oa OU'tDta.nd1.ng cheoks Iasuod in Prior Yoars. 4092 . 1.20 15536 . 1.00 6691 2.00 GSEll 1.40 8681 1.00 33218 1.00 10898 10.00 :55810 25.00 11150 .25 40Sn 5.40 TotcU. - The . tional Bank o.tAmorloa , J 1he P~ter:.B S~te BEmk ... Ci~ C16rk's RC'\~lv~ ~ outs-w.ndinc Checks Issued in Current. Year= 1432 $ 49.28 .Iotal CllOaks Outotanding fJOO8'.loor Sl.. le3'1 Sobedule ,.< oen' t. t 19-tal $1.S01.30 45.2.& 49.28 (I #51..8.~ 68. CITY OF 8.ALINA., IABSAS bhlblt .0. DWS1'lmBTS IN CUSTODY OF OIn ~ M at ~r $i, 1nY JJa1anoe 1aDW:"Y 1. 1981 Plua ............ I:o:ne'tlrAllmte tranaterred 1"rom 81nkUl& Fund I:n1:ereat on Ma tl.Jred Cvr1d..tloatoe of Deposit t9ta1 ~.!a 'l'o'tal Led -s:v....n'ta transferred From. S~t~ Fund InwDtmenta Uaturod and Sold Total Deor;eues Balance ~ Sl. liaS? Total ~ 8~"g J\\:14 F1r'emen. . It.lid Fun4 one- HU1 BUlOl'8R Oeawttlery -.01'1&1 JIndo'eent Ir1dowaent Fw1d . ~ JIljt609.61 .124.888.08 18.",.41 p.OOO.OO J. 100.00 . 4,000.00 . . - t3,OOO.oo $1,000.00 - 11.48 11.48 - ... ... t 4.011.48 ~ J, 11.48 13.000,,00 *1.000.00 !56jtsso.es t24.882.OS 123.298.&0 ~6.000.00 .1.500~ $; '.000.00 $ 4,000.00 $ - $ - $ 23.382.09 1O,8sa.~ 1..600.00 1.OOO.~ - '21,362.09 t14,882.09 $ 1..600.00 ~1.000.00 t ... j28 .298.90 , - J2!-.198.90 .J5.000.~ ,1.600.00 69. Sohedule 26 ... ill-, KANSAS SAlJ:tiA, OF CITY .Balance 12-31-3'1 ... ~-~-.,....~ ft .1"......:- "fo. .. ... ... ... - ... ... ... ... ... . . 4.074.85 6.310.95 6..496.29 1,CYJO.OO 1.0.{).OO 1,()(X).OO 1,000.00 1,000.00 1.000.00 1,000.00 1..000.00 ... ... ... ... - ... ... ... ... .. ... LlI/.iJ:j;~;;'::'_;:.olI._" . Balanoa J8D.\M\1'7 19$" L 4 '...1 . 4.014_8. 6.:510.96 6,496.29 1,000.00 1,<>::/0.00 1,000.00 1,000.00 1,000.00 1,000.00 1,000.00 !l~?OO.OO Band or cen_ Rate 10. ............ .... a ~ 18081 2 " 20828 2 I~ 30841 ..3/_ 17 .. V4% 38 .. V4% 39 4 ~4~' 40 .. ,z4% 50 .. ,z4% H 4 t/...% 41 4: V4?' 5'1 ow. ........ 1-&-11 10-26-31 10-26-31 4-1.., 4-1-$1 4-1-31 4:-1.-31 1-1-ae 1-1-40 1-1~ 1-1-43 latQ4. 1..1.H 10-27-56 10-11.36 ..1-a? "'-1-11 4-1-2"1 "'1-21 1-1-&6 1-1-14 1-1-34 1-1-34 ~ . 1U!. PJ.aaten state 8u.k o.rt1t1-.te ot ])epo.l' ,aaw... .U_1 BaDk c.rtltl__ ot Depoa1t ...tloaa1 BaDk of.A1.'f.tt,eh Oel"td..flh.te ot Depollt C1. or saliBa. Kans... we.terwott. Jaclpent; Bond. 01 ty of Sau.na. KanIS"'. We. terworice iudgM1Jt Bcm.d. City fIE Sa1lna.. Ia.nIu W..te....n. Jud.....-mt Bond. 01 ty fd Sel1r.t.a.. Ian.... w..te....ka Juc.\plant DelHi. el"" ot Salina, lima... RetuaUng Bond, elv or Sa.1J.rw.. IanIlU Retunding Donda 01_ .r 8altna, la.D.3u letuDd1ag Bond. City or Salina, Ian.a btund.!ng Bad-. ~_1 Schedule 27 ,- Balan.e 11-1141' 11. . 1.8~.67 1.798.19 3.661.04 - 1,000.00 1,000.00 2,000.00 1,000.00 2.000.00 1,000.00 600.00 500.00 600.00 500.00 600.00 500.00 500.00 600.00 600.00 500.00 500.00 600.00 &00.00 ... Balan.. 0 e. ... Year 1931 1-1...." %no........ Deore...e. , . . 1,810." .86.20 . ... 1,163.91 16.28 .. 3,661.04 ... ... 1,000.00 ... 1,000.00 1..000.00 ... ... 1,000.00 ... ... 2,000.00 - ... 1,000.00 ... - 2,000.00 ... - 1,000.00 ... ... 600.00 - 500.00 600.00 ... - 500 .00 ... ... 600.00 ... ... 500.00 ... - 600.00 ... ... 500.00 .... ... 500.00 - ... SOO.oo ... - 500 .00 .- .. 500.00 ... ... 600.00 - - 500.00 ... ... 500.00 ... ... ~1~.~ t~.5Qg-99" CITY OF SALINA. KANSAS FIREMEN'S RELIEJ rD ... J S1 ,'~'~ ., . - A. at Deoem1 ~ - Bond o.r Oert. ~ Dated D1>> Raw l\aber - ............... , 1-6-38 " % 18114 1-11-58 2 % 2089'1 10-26-37 2 % 80842 1-1-31 4V. 18 1-1-18 .. V." I4r 1-l-tt .. l!.." H 1-1....1 " v_ 41..... 1-1-42 4. v. 50 1-1-41 4 V-6% 65-66 1-1-44 4V'- 63 12-1-31 4414% '7 12-1-38 " V.% i.3 12-1-39 4V'" 9 12-1-40 4V~ 10 12-1-41 4V"" 11 12-1-42 4 V4% 12 12-1.....' 4- V." 11 12-1-44 "414% 14 12-1-&5 4 V4% 15 12-1~ 4V4% 16 12-1-41 4V." 11 12-1-48 4: 414% 18 12-1-49 4 V. 19 12-1-50 4 V. SO I...d By Planters state Bank Cert1f1.ate o.f Depoai t 1~1 Fa.r.raers Jfatlanal Bank Certif1ca'te of Depo.l t 1-18-11 Watlonal Dank of ..no& Oertlt1oate o.r Depo.it 10-26-36 C1ty or SaUna, lImaa. aef'uzl41ng Band. 1-1-34 Oi ty o.f Salina, Ian.... ltef\md1ng BondJs 1.1-34 01 ty or Salina, Kansas a..flmding Bond. 1-1-34 01t;y Of Sal1na, )[ansae Reflm<<t."g Bond. 1-1-306 01 ty o.f Salina, Ian.... RetuD41ng Bcm.da 1-1-34 01 ty or Salina, I...>>.. ~ Bond. 1-1-3& City of Salina. Kana... "~.I\g load. 1...1-34 C1 ty ot Sa11.na. Ian.... Internal :Daprovement- '100d Control Bonda 11-1-80 C1 t,y of Salina, lanaaa blteral Improvement... Flood COntrol Bonde 11-1-30 Oi ty of salina, lane... Inter.aal Iapl"O'V'8aellt- FIco.! Control Bonds 12-1-80 Oity' o.f Sallna, Ians8.1 lateral I3aprovement- Flood Control Bond. 12-1-80 City of Salina, 1M.... Ia:t4trnal IaproftJa8l1t- Flood Contro.l Bonde 12-1~ City o.f Salina, Kansa. I>>.tema1 Zmpro"mDl&nt- Flood Control Bonds 12-1-30 Oityor Salina, Kana... Internal x.pJ'8V8l8nt- Flood Control Bonds 12-1-30 City of Salina, lans.. In'b$mal Improv-.nt... Flood Oon trol Banda 12-1-30 C1ty of Salina, Kansas Internal Impl"Ovement- nood Control Bond. 12-1-30 City o.f Salina, Kansa. Internal J':mPI"OVCllllnt- Flood. Control Bond. 12-1-10 01'by' of Salina, lAms... IlRenaal Impro'V'eIMttt. F.l.ood. Oontrol Bond. la-I-SO City of Salina, hue... IntemaJ. Improvemant- Flood. Control Bond. 12...1-10 City of Salina, Kanaa. Internal Impro'ftment- Flood Control Benda 12-1-30 City o.f Salina. Kensa.1 Internal ImprovGMnt- nood. OonVol Bonds 12-1-30 fotah S.~tulee8 'fa. kb.lnoe 12...11-37 I t .. 1.000.(10 1,,000.00 1.000.00 1,000.00 1.~.op Mf\~~; 61.000.00 100.00 j "1 '~f~lgp - 1911' .. D8eT~~U.8 ,.I,.~ 1tA!~~,AS Or' SALt ~l..\. crn tl.()JO.OO .. ... .. - ... ~~~,~~~ ~ .. $1.000.00'- 100190 .. .. . f r J 1m"~ >>r~.RP 1.....,...~_ , .. 1.000.00 1.OOO.\~<> 1,000.00 .. .. 11 30 16 U .. 02 67 66 4V. 4 V"" ~ !l Datrej ..~ KUl O*Wte: _Jl "018el1.., " :& i Banda l-J,.M l-l-a? C1. t4 Saliu. IanliU ~~'Jnd.z 1-l-M 1-1-19 01_ 01 Sa.Uu, Ean.. ;J0n4& 1-1-14 1-1-40 otto' of $&1111&, lal'UAe Bond. 1-1-34 1-1-ll 01_ ., 8a.l1.1:la, Ian.... Bono 1-1-&6 1-1-41 City ~ SaU.na.. lan:su Bowie l-W4 1..1.... tna1 , ' 1Ul....S ~&l .DIdo__'~ J-.s . a. 0' >>x.m... l&I:&atlng Don" l-1-M 1-1-41 01-.,. of St.lJJola, 1M... ~n,. Icmda l..l-M 1-1-41 1f!!1 aIn OF SALINA. XAlSAtJ IXblbli: -n- - let ~.. fd~ Baoeipta _.1" x... (a.- Japlaato" ~ ...... .t MWal ae.l,-. owr .~ total aee.s.... (JM11&4bc n t 7,101.71 ..." DOOM .... ...... 1...11 IL ...~ IH."'.7I 1."..00 ..... 101." 110.10 1,710." .,au.. &'1"._ 1,087.71 III.M U1.l8 ..... llT.1I ... 111... .. ... ... ... ... ... . - - .. ... ... .. - .. to,128.I8- - ... ... - ... .. t . . '.101.11 II." In.. fill." I...... ....... '-,. ... u . 1"""." I, "'.00 ..... 101... IJD.IO l,fIO." ...11.11 7'.'''''' 1.000.ft ..... W.II _.. .,.. . 10,101.07' 1,'11.1. .,110.00 11....71 11.710." ..- .. I ~.... . fO.,a.61. .......01 '."'.'1 1."'.- '."'_7' 10,..... .......1 IT .001. YI -...... '..,i.18 "'14" 1l.1M.I'1 11>>.00 . '.00 ..."j;j - m .T' . IT.W.ft I."'." 1,161.11 ...m.w It,.... .,m.n I ~"1>.t1 . 1I.?Of.H 11, YOI.ol JO,".'. '."6." ',106'- II....." ".100.06 111, fII.ft 10,'" ." ..Ut.. ...... 11."" .,.. '!Mf' - ~JlI...1d.... aDd FS.aatIH Departaex:l't Lqa1 ..,.,..... IuUd1IIg ..,.,..... ,.l1M ~ ftNd ~ IDctDMl'la& DeputaI a1k tupM1d.- sa., ... ~ _.Nu ~ ftft ~llJlI' ,.. ..... ~t l't8I4 ..llfta). au ,.... I'IJ" Dt..,oaJ. J\a1 0-..-1 _NUll!:! I .~ F -- ... J.t&h" ,... o.ea1 ...... ... 1m at had J'a__ .....~_ I aD4 ~"n i'lm4 Il_iRg lWI4 IUd ... u......,. hD4 .Alrpftn Pt&D4 ctt7 COUI'\ ,.. fot,e.l, .....'*"- Iud TI. II _ft hD4 . .......11 _. 7mt4 110,101." tN. f''' Ie I.IN.R en, 1 C...-.,. BD4l~541 -Dt J\al4 1.....00 BU_......... _Ital Jodie.. B.ot Ptm4 1.101.11 ~ltl\<< Pool ,... ...,... leU., .".. flDl U.l16M ~_) nU ......86 O0D4-ua 1 .... .'.00 ( -. .J! e.W ~~ 71.,1" t&1 ~18~1, bODd 1... .10.000.00, ADd ......t... ., _1tm.ft m SS'q\d"g F\Ia4 'to 010" thai; F tM NtiztRlu:lt' of bo1l4I tor 1Ih1eh 1t... onate4 ....18. om OJ' 8.i.t.DlA.. IAlfSAS .. t: " ...... III Iudpt . .. C..aaJaU or IX'ItlWrfU1'l'lfS I"JIl'n ...- J. 1 .. U. .11..[ .....~. I .1... .f 1a ....'lUI.. fit ...... ... ......" ,. ,~.t Dt~"Mf. r; OUlNn... (IM1.... """'1'.,. 18' .II .. .. 111.16 .. 1.0II.D .. j r ~qr a.t?J!~1 bGnde tor wh10h it wall rift ... ... t ,.. - ,.. '.0" 1 1'l1li4 '..IIft). _",.. ....-... i ,.. GtuJ'll1 and lJliIIIftd hI4 ~ : ftlQD .. IeDde ad JI.tten ISMf_ ~- == ct." 0. . .!e -, 1wIa.-.. ...... !Mt .,.-.I' iiiI' ....at had ............ D.,........... ,.. tIut ... ....ey ,... ft.....'. litlief F\Ia4 -..- Bill c.._1'Y ~nt. i"\Dt BiUI udal hDd 1Wt.m~ .... a.U.; ,. ,.. c..t P\tnda ,.. :t.....!" 1udP't~ 1 . 80Dde Mind out of pJ'OCMNa ot .. retuDding .. Ifft.nater or b.1t1&DOe in ~ JUDd to 010.. $ 9,812.61 .,e.18 ..., ITa.. a'l.. ...Ta .~ ..* ....,.. . 11,000'" 3,'6'_61 816'" .... *.e1 7e:s.a ',lUdO 6,9;;.;a.a l..aoe.U .. 1.." ...8a II8.r1 .~ ....... 29.6H.~ 4\ 5,110.16 .51"a80.<Xl 29,5aa.a2 6"TH.14 1,138-00 248.58 1,MI.l1 6,221.U _J.A.~.~ 1W~~~..i# W.i.UlW1l. i .16.16 a.so 1'1'1.. 111.11 _.. .... .. _ J I ~4 .1.1M.~ .... ..f' 181'- W.Il 11.00 =,$U.OI .. .. - - .. 1.00 I I !'-~8! .&, I6f ,,1' . .. .. 18'.35 '"'" .. Ul.M .. l,O~2.1e .. i Will - .~ ............... "oA~l"O'. i1..~.U . 10,281.41 tllM ."'. MI'- 180.11 "1.11 ..... 1..J . ilI'. WI . U~.lH'" 4, '''M 111M m:: fee.sa 0."". I, tal." l,ao..U .. '''.It 1..8' .at.1T .n ..."'. LM,82Z" 4) 1,110. US 61,110.00 ao.aao.aT I,nt.'. a,sss.oo '1a.1I 1.....1' 1,110.29 J.d-!! 7, d: - "-. ~ (;~ . .. a...." t ....,. ... ....... . ".If a.. ..... .. ...- 1"" .IIM .. ...... 111.1' ........ .. ...... ..... ..."." . ..... ... ........ . '. ..-- .. - ......- ...........r_'.I-- . .. . '....,. 'l,lM" ... '..... .. ... "'... ...... .. .... I." IBM .. .,... lit... ~" .. ..... 616,61 ..... .. . ...... ..00 ....." - '.... &,111" ...... 70,000.00- . 1..... · 1,1Il.tl .. I..... .. ".1.- ....... .. .. .. .. M - ~ .. .. .. .. - '1I.t1 1.00 158.41. . .. _,~ _I!...a,! .. ..., fb,- '.1~ J . .. .. Il ". . 1..11_" III_If "M '-II." ....... l,1II.- ....:...JII!l . ,.t,.. WI ... .... lat. II .....n .... n....., ...... ... .oa . 7..0 _-.4 ~ . 18.Hl.oo 1,128.00 ,,*.00 wr .1..... 19.771.- 8,111.00 ... ~.~~ . '.,98'.U II.Ma.oo 11.'40.00 .....00 .,111.00 10,100.00 ..,040.00 ",l'..n 11,480.00 10,000.00 _,000.00 11,1M.1f ".51 5.100.00 ... .-.--'--- '/, , ... , ",1'I'a.8I IIt,Il..17 a ,"'1.17 1.00ldO 1,011.. I,lfl... 11,'17.oa 41,011.. I ~I.IO 66.166.01 . 11,816.77 I..... ',".17 ".-.. a."'''' ..118.. . r a,19t!l t ......11 al.M'" 11..... ..I1'.M 8.188.11 11.11..18 6I.l'It._ lA,OM.a a.881.- 80....88 .._Pt.. U,lN.If lor.JO -! Ut), AI1rdnt.-...u.. and ........ De"'. Mpl~ ....1..~ ~. ..u. D ....... D IlI&lIMl I .- a1k J -~ 1. 14. Ot"OAted. 1._ . ,FlJDd atteJo the retll'\11lRent 01' bond the. t WSAS OF SALINA, eln CQatPARIOOI r BT Oltj.)D~AliCE Actual Cash 01abur,emen't8 Inon iB AppI'OpI"b. tloa 01" . __ .._-"-- r Pl_ Kimu ______ IT A.ppl'Oprlat1oD 0.1"6$... $ 18.394.91 2.688.61 1,201.11 27.~8'.ll 22,641." 6,2TO.90 a~U2.1_1 ..721.61 .. a.., eU.. 1.446..' 41.$0 - . Ml.U a.686.. 1,881."" 111.11 141.98 8&8.11 . 85,518.19 29,"6.'. 12.6A.60 .,ale.M 6.188.61 12.621.21 a,21'.eo t 8,889.88 104.46 - 1U.68 .. 62.60 1,266.16 $ .,mUS.lI 1.01 116.11 lSO.eo 11.1f 1,IOT.. u.e.. . . 12.8II.d - 938.21 18,IU.98 U,K6.40 I,881.S& . 1..000.81 . 81,809.n 19,810.1' 11,U9.81 4,U'1.~ 6,111.14 11,066.09 .....391.10 Oeaen.1 JI'\aII4 AdIa1nu tro. tl V9 e08pa.l"'tln.ent Lepl D~ Bul1d.t.D& De~ Po110e Depar'tmeD: street Depe.r1aD8llt Engineel"ing Depal"tlment l4Uk IDapeotlon De~nt ~l~.J'a1 - 131,Olii:6.aa U ,681.86 43,1"78.81 &0,598.41 159..618.'7 4,999.82 11,196.17 290.1ot._ .. - - .. .. .. - - 131,09S.l2 25,681.66 ".118.81 60,000.00 42,420.00 - - 190 ,104.. - - .. 698.61 111,098,71 ',991.ta 11,198.a1 a.nl.17 1,0.61.60 1,0.11.20 10.7.10 6,4il.40 1.67..... 11,111.02 - . .. .. .. - .. .. - .. 12.80 .41 7..41 - 2.112.17 .,Oll.eo 1,011.20 84.ao 6,410.9& 1,101.06 11,1".01 81&.64 - 118.8& .. - .. - - - eaS.64 .. U8._ .. 5,619.18 5,387.4' 6,413.eG 1,1M... 1,IIS.to 12,619.80 816.1Q .. .. 14.10 .. . . 80.64 - - 46.00 .35 - .. 90.14 .. 6.00 11- rm De:pe..Maent FuIl4 Park DeplU"taMnt F\md v.oria.1 Ball had S--.ge Dlspow JI'UJld General Improwaent 1 Wa tel" and Light Fund Bod. In_...at and Biz FvD.dI Bon4e and OO'UpOU Genen.l Bonu and h at FuD4 Pav1Dg Intera.otion :; and t:ntenst 8peo1&1 DoDda and h st P'uDd st1'lJri Dg FUDd Water'WOrka Department ... Bucl Fund L1bl"&l7' Ftmd Trua t lUld .Agency Jl'\mda 'u--nt, Rell.' P'UDd . aype. HU1 Cemetery ~t Fund HUlon." Maor1a.l En...nt F\md. A1rpon Fad 01 tr Court ,.4 Swt.t1\g Pool I'\md ReU.et 1U.p..y Fuad ColUltruot1on FuDdI Pav1ng }i~ sewl" FuD.4 PWA#'Xan8... lO50-R Sheridan and I&n: Awn,. .. Curb and Aooount WPA #614' Ftmd lIPA #5112 Fund WPA #8103 ram4 WPA #6&&1 J'\md VA 169M F\a1.cl WPA 4/<<'101 P'U'Iul Cona.na t10n F\mcl ;091 F\md - 6,814.1. 6,481.10 8.411.69 '.154.94 S.I8'1.aB 12,110.14 820__10 Gutter em OF SALINA, K.AJiSAS ~b~t -ct- COMPARAflVI STATEtlEN'f OF TAX. I.1l:VIES AND ,AS-;gSSED VALUATION'S sHOO-INO AMOUNT OF 1937 !.AXES WE 11 J.-v~ - · ~ fax Ln1... in JIll1. Year Year Year 1936 19$6 1951 ---..-. --..-... --.".... 198'1 Taxes Due in 1988 - !~ble Tu:ea eN! 1\1iid Fire Depe.rtmen't Fund Pat1c Department Fund MiImorial Ball Fund Sewage Diapoeal Fund O..r81 1mProvement Fun4. ...ter and Light Fund General Bonds and In'tereat Fund Panng Inte....ot1on - Bond and Intereat P'tmd Sln'lt1 TIt; Fund Band Fund Library Fund Airport Fund 81nd.weed Control Fund Firemen' 8 Pend On Fund 2.286 2.0443 2.500 . 66.313.20 1.552 1.'190 1.553 34,360.66 0.592 0.5041 0.640 14,160.18 0.118 0.0150 0.181 4,004.61 0.298 0.2960 0.334 '1,811." 0.001 0.4850 0.431 9,686.99 2.156 2.1240 1.882 41,639.11 2.609 2.9120 2.6'1'1 69,229.31 0.995 0.9360 0.61a 14,890.31 0.113 0.1160 - 0.268 0.2520 0.262 6,798.82 0.600 0.6120 O. S01 11,211.52 - - - - - - 0.025 653.13 - - 0.209 4~425.06 -- 11.938 11.1960 11..865 !~6!._~~6_-.!.?" *. 81S12~10 $ 28,341.30 5,123.66 '41.00 l4. I J 34,805.96 iM6fQ~"& fO'bal tangible ~!~e..! :tn~ble Ta;u.s - General Fund S~olal .Assessments Pav1.Dg - Sewer if.." Cut1."1ug ~otal Speoial Assessments Gnnd Total COMPARATIVE: STATl~MEr~'! OJ' A$Z;};SGED ViU"UATION3 Year 1935 Year 1936 .- Year 1931 Tangible Property ltttImgible Property $21.011.824.00 4,349,986.00 $21.212.021.00 4,139.344.00 .22.U~5.27a.oo 5)023.260.00 76. em or 8A!.:mA. 1.A.Jl3A8 ller..tage 1936 'laD. 90\,' 19M ,... :rot 0011eotied ... 9.-'. Reat~4 0_ ...,uate<< t.. ioU ley Ir~ Orlg1aal tu lOll ~!N 1" - .. .. .. ... .. - ... ... .. .. ... 98." n .-1 D' .M , 91.TI lrr '11.11 6T .ae 61.90 Sf." '" .11 61.as 1Pl1l I it T 75.72 90.15 '1- 1AYJ 'I.. 1_ ...&~1I H I.OWI 1.t7lO 0.101' 0.0110 O.JIIO 0"'. 1.1148 1.1110 o.tIIO O.UIO 0.86. O."I! JA,'" . ',1..11 2,lft.M .,,1.00 111.11 ....11 '111.n 1,865.71 .,4'17'.13 1.....11 1".M 38f .... "'M 1U 1 l n ~ . I 18.1.... . 11,101.. a..I7I... ....1.. 1.....7'0 I._..a '.801.01 ..,OU.I. .......1 18,519.1' 2.IM.M ...... U~IU. I.'M.n 8S.'. ~ ".228.a6 . tI. ne.. 81....11 1O.,...ft 1.80.... ..11..10 lO,1Y1'" d..l.R _,Ift._ 10,011.11 1,_.16 1,888." ...Jj~"'.U 811.111.17 - ., , 8,2OT.6I a,121.18 6'.11 81._ a5l.fiO llfr.JI * _,'M.40 ',887M 114.1. 'iO.8I 229.10 l8O.18 . If ,1M.. 8.001.&1 181." 11'''1 481.00 aM.1O . ...- l...eo .... .... A.. ".10 ...16 Ut... 106... la.oa .... M.. .11,110.. J, ~.. l1a~t'.~ . . ......to 11.611.. 10.,aa.1I I.'M.to ......11 10,11'." _,181.Tt .1.....JAr 1".110. ..-.. I.MO.II " ! I Fire ~t'" ..... ~t ,.. .. Iftalla11 ... ..... ~ hJI4 _.1'&1 1'Ip7o...., ... .... ... ~ ,.. ~ ...... ad laM..", JW&d ..... J'.Irt!lIt....uon · Joad. u4 ~d ,.. 8.aJrt. .... .... ,... LI",...,. ,.. - - .. .. .. .. . If .1.... ',poI..l 111'" 61."" ... a.oo l. Li. - ti_ 11",3'!1.. I.:l\i-Ja I ~.,. ..... 11.11 ~_ ..... LldrtllDg ... C\MlIIc W..r serYl.. t.lDt. M1 82'~1 A.a....... Grand """, ~N) (C11\1' . oetUtty n. 18a.80 SAU~lA. 1.A13iiS OF em .14~ IC1Mti on -.... IfOt .a.1 t'te4 1!.!!1vw4 Oq~~ Wi -thh.lcl ByCouu.t.)t Proper ---, a ..Ix....~ T "l~~.!. i1ntL.~.~.~ ~~i!,.f!A att.!.r.!.~~.!. Ii . DlI'WlbutMt4 CCMC !,.~ ~ IMW -: L"I'" ""'&;;1 -~.-.. ;'Cd' ....~.. ..' . IlIr. ~'. x..... J..!U. I!N' _!!!t I'J!r-.l~A t.lf,. l~J.l Z!!t4 ti...... .,.... 118.11 f1.18 85.90 W.I' 166.11 _.u 13&.00 29.8& M..,. 19.50 11..08 iJ. ftl,m.sa 11,000.R 1O.GOO.M 1.&1a... 6,11'.1' lO.189.H ".811.a1 C:ll,110.66 19.001.65 B,ue.SO 6,a.'.90.. 11,015.59 .. . to,ll1.N l1.au.1f 1O..,..t. 1....11 6,*.01 10.617.eo d.384M 60...." 20.191.41 2._.1$ 6,11'.11 11,Oii.o' 11.08 .. ... .. .. ... .. .. ... .. .. .. - .. . t..'1M.91 .. .. .. .. .. .. ... .. .. .. .. ... . ....s... 11,"'M 10.1.... 1.....1f ...... 10,811.10 tI..... 10."'" lO.m .u .....16 e...... 1l,oaI.oe 11.oa tal." ""elM SI.48 ..... t8.80 111." .....a 161,10 '71.. lI.at al.o1 II." U.oa # . .579'- ..,..1. W.M .... el.l6 IIl.IM '".18 MI.. 180.. M." e&." 11..11 .. tlf .ft 111.. 201.01 to." 111'" ....oe '",.. ,.., .01 ...... 41.87 ".a& 1.... .. . . l,tel.>> "1." 11S" 11." 110'" I..~' 1.l1g.01 1,101." .11... 71.1. lM._ Il'.If .. to, tat. I. 18.."." '.."1-.. 1......70 a,e.... 9.801.08 41,064.18 17 0.....21 1',_.11 a....u 4.....1 u.a.... .. . .. .. ~~,. ,<""'.._.-........ -..w..-'.". .,.,...~",~ 1~.,..I.!96!~, 1.~"^}~!.tt L!-l.!~f~. L ,1~2!.l.:~ a~ ~CM .~ .. _ . :a,;, _. . u. ...<tl ~ .z..."........i___...... . f .. .. .. - .. .. _.Hl.U ',4".66 IM._ SIO." _.eo au._ .. .........-._~............~"'-~ !~~1.I.!~~!. L!,~~a~.,.lt .uN.!.6'~ , .,.61." '."'0.0& lM" 520'- 166.eo 11..oa .. ....... ~""'!o.~""" ~ ,....... !L!fi!t.t.! !!~!! L-,:,:~". L_.=-_ J!a!l!!.,.!! ~~'! . .. ,- .. .. .. .. ... .. .. .. .. .. .. .. 11.'_tl .... ...........-- 1'1 ~_'oil_ !1A,1l1.M ..., ~AO.1' 14..'!!t!!! II '~'~t98 L J.!St" L.- ~,..~ 1It!LM'''L' ., · ,.... 1t..tX\O~~ . _...1!..\9 _~." __!~~. !ll~.I.OO !hJ!.!.!!! 11l1...!!!.!!! L.~-_ _,.._w~." f, 1...8!1.~,l) i'I"'~!~ 1~.~Ut8' J!!!a..~~ ft1 .... ft.,. ~t rWMl ".. ~t "-' .~ nJ 1&1 IIa11 PtIIIl .... ns..,..,. hD4 __nJ. ......ft__ F1I8l -.r 1M Ugbt ,.. o.enJ. BoD4. & late,.... FutId ..~~ lJIW......lcm. ... Jonda and :r.n....n ,.. .hlltilal ,. .... ,.. U....,. h1fICl AUpon ,.. llden" on ...1bl. 'faR. oo11Hte4 . ~ dUJ1n.g ptl'lod troa o.tPer 1. 11" to DII"lL'I~.' It.' b'" __.~ ~. ... hBonl F*d t~1 ~~o.-.m :ruea .......a__ ..... 81411 LU ". Bin'" t.l-..1drac ....c~ ....... Sent.. u.n.. ~Ntrt .. aPHid .....ement. ..11..... bJ COtalt;y cluring ,.r1~ t..- o.to~r 1. 19$6 W De4Mmber 31. 1931 t&lla.l .u.....nte ....,- . 11.161.41 '..,.... lat.8 GlOM 160'- 11'" .1....... ....,. .. 1.91 I.TO . t1.a.ll ...,' ... 11.81 1.8& .. tl,86E.08 aIG.f. 10." I.el '.71 81.. . 1.111M '".1' ... H.fa 11.00 .. 18,911.40 1.181" 11.'.14 ..... 219.10 180M . .. ........................_..lU'lf 1 ~_~....:...-.-................. .l.!!.~.!>-!!! L"_~_._.~ ~~Oj}& .1_.":..,........, -;, O..91,~.\~ .. JL~I<<i;:~' ~t..~ ~~~,"',' ,,:,~,,~;,r;.,.,..~ 'I. !~ ~~,,~.!t A~ ..:___ -tL~!!i. ....-.-- :: J!a.9",!>.I' ! .~t!l6,.g L_~_ 14e9!!t 1 L4I~t}!!.!! .:&..l""A J.l<L~D. "'..~..~..u. JfJ>>..f,AJ!1. 1I>J.;lLQJ. L.-,""""~,,",,,_ 1,J.,tf...QI 1,,,,",,,, :t,..;", i.t@g.-f:'1 L...",2.t.9J.,,!2.. !I.D6 &~!.!.~ .ll.dJ.9& :: ____~.~ _ v .",!~ ! U~II1..t! t ~..908!.2!l 1.~!1....08;. .w.f",8A.I.i rlltPldl ~J..... 1._..v"~"",-- L.,~.,,~~ _~.. 0ND4 l*o'al ...~ ~'~ ~I&!!!~ tue..,,~ GeM~ ~ em OF SALINA. 1Wf<JAS CITY CLERK'S REVOLVING FUND 1 n 1 AlW.YSIS OF DEPOSIts AND CHECKS ISSUED ~ Jemary I, to Deo8mb.l" n. }.9"'- Ial.anoe Ja.m1I1r'1 1. 19$1 Demits e ty Itonies upo.iwd by Clerk during the OOW"N ot each month ReSabur~8 tor :EJcpendltures total DeJ'Ml~ ~.oka Ie.ue4 MonthlY Rem11rt;anoe. of City >>on1es to Cl'ty Treasurer ExpendJ:ture s t Relief Highway tOor General Improvement :r'und - Labor W. P. A. Projeo"ta - lAbor other Labor JNight. &T..I.d EJq>resn PoRage MvenGea to Employees Traveling Expense of Oity Offioials and Employees Rent on Un<<np10yr00nt tmd Ree&ployment Offices Automobile and Tl"UOk Licenses )la1;erl.us end Repairs Desk: tor Milk Inspeotor Id.soe11eneous To'tal Cbeou Issued Balance De.ember 31. 1931. RECONCILIATIOfI OF RAllK B.AI.AnCE Balanoe per Ba.n}t ~tem$n~ l>-~r 31. ~ lAs.I o.at.t.t1cUng Cheek "'412 Balanoe per Clt-<.I_ Clerk's Record. Deoember 51. 1931 $10,226.10 2.840.21 3.969.:U 62.90 148.41 328.02 1.145.16 196.11 226.00 71.00 18 .15 65.00 243.40 a.hib~t ..~ "303.551.18 11.601.83 $50S,661.13 19.603.83 . 600.00 32S,l~~..!! ~23,654.96 .!23..1M.9!! A.........""'~Q.Q. $ 649.28 49.28 .L-..~ 19. CItY OF SALINA, lC.AHSA& BOARD OF DIliECTORS .. GYPSTJJ4 BILL CRKEfl<..1lY ,A..C)SOCIAl'I0N . S1'A~ OF RECEIPTS it DISBURSmdE~lTS ~ BALANCES OF CA.Sli AND XlNEstD:rS J&D.UlU"f 10, U,~ to lariuory 2{), 1918 fre..~'. Balanoe I~ ~.193T ae..lpta .,. $8).. of Lots Sale of Spaoe Care of tot. hri.al 1'... :MaI'ker Perm! 'ta Raoval Permits Lot OWnership TJ'8J'l8fer Fees IJ1terest on EndOl8ant }t'und tnve.1iments Dlvidend.. on Invest:mente Re1nveswd Di vldends w..oellaneou.. $ 924.60 .10.00 219.S1 1,~8.60 66.00 19.00 24.00 42.50 49.69 5.52 .8~ ... Total Reoeints .. T__1 ~ J Di.bur.....'ts -Sexton'. Salar.r seoru~ Salary Labor Luiuber and cement Gaaol1ne and Oil Sand aepd.n Supplie. Seed. Tre.. and Shrub. Water and Ught Telephone Tl'anaterred to Gypsum Bill Cemetery Endowment Fund Ml8oellaneoua $1.100.00 00.00 1~623.00 6.48 70.4:6 85.'S 40.60 141.90 181.1S 22'.20 49.22 60.25 ~O.,OO. Total Disbursements ~.-- f..-aeurvt 8 Balan" Jauue.ry 20 it 1938 - Repre~'ted ~. Oaall in Banke $1.440.66 IDverilmottbs 2.506.00 ~ ~ khtbl1J T' ",800_." ,...~.t139.89 $7,140.63 ~.!!!t aJ-,,941.~ 80. CIfi OF SALINA. LUlSAS ",4u1e U ~ OF DIBEC'1'ORS .. G"YP8UW iWJ, CEMETERY ASSOOIATION CASH AID ~~ll!roPf, I mASURER at 15, . J CASll ;t,Jl....B~ rteoonoUlat1_ of Bank ~ ~t. Aoeoutrt -lattonal Bull: ot .Amerioa Dllam. pel' hDk Statement .. JEUlWU"';Y 20. ~9~ Le.. .. Olltaiand.1:ng Oheob - .1.186.06 Cheok 10. "ul1 1181 1HS 11M 1198 A1aouat 1 7.68 .90 71.1. 10.11 '.00 .. 84.41 .11.140.66 B61~. Per trfteuI'er's Records J8.Ul.l8.l7" 20. 19$8 Seore~t8 !!ewl~ Fund. .. National Bankot Amerioa ~. Fer Bank S'tatGmAmt January 5. 1918 Leas - ctver Re1mburaOlD821't from 'Treasurer' IS ACCOunt - prior to 1931 tor federal tax on chocks Balance Per 'lrMaunlr" s Records Ja:nuary 20. laSS 800.06 .00 .1 300.00 Seore~'8J Re~~ Fund - Planters State Dank ~ Per Bank . ta:temcmt and Treasurer'. Records 1-21-38 .. Total Cash in Bank8 l 01,t40.61 :INV'ES~TS I s...4 BuU md As.oolation Salina .1& Shares hl17 Paid - Certitloa. te FMf581 1)&_4 lO-l4-S6 Segregated Aa..te Cer't1.t'tcaiie i419. Dai>>d 1-1-36, Due in 10 L1qu1dat1ng Payments Bal.anoe January 1, 1911 Le.. ... L1quJ.4ating ~1;s apt1'OiiAi Aooount 10. am BalfU1G8 January 1. 1911 Plu .. ne1zlwa1men'bs of liquidating ~ts on aegregabJd aBsets Oer1df'loa:te 1419 Dividends Roinvested a. tl.U5.00 $1,957.80 236.00 822.60 .... .11... . U8..f.8 238.00 6.62 $19.00 Total I.Avestaenta To'tal ~h ~d Inve.tmonts 1n CWltody . of fi'flasuroJ" 2.606.60 ~.941.16 81. em Of SALDlA. IAJlSAS ~ OF om OotlRT SlA-,J1T OF RECEIPTS. DISIWSWE1n'S AND RlLtJ4'CES OF CASH J'I'OIl k1uary 1 .. ~~ 11, lU' !!~ ~ l.&.J!1f . P.Laa\er. 8_" ilaDk (Deposit. GUbjeot to oheok) Uadepoel ted ....lpta Jrat10nat 8aDk ot America (Cert1tlc"~8 of :o.pos1 t) :a~ tram. ,lfI1JJJIJJ.*Y 1 to Deoem'ber 11~ 19$1 OOuc.ote4 Cbeob OU1letendiDg Dee_bel" al. 19$6 - Vo1d&4 (h.ye3 120t loc. ted) A4jH'taDmteto ..... N)VlOe8 &8 of January' 1. 193' ToW DUbun<<nenta. tro!A JlI.l1WU"Y: 1 'to ~r 31. 1937 fo Oi t:r ~surer To SberU't To County A-t'borney - Regular Fees To County .!'ttor>>8Y - Speoial Feeo To County TrGaalU'er To others AftUab1- ~!~~ p&~r 31. 1931 PiU'terG State Bank (depoaits subjeot 'bJ oheok) 1JBdepo.lted necMipts Jla.tlonal :B&t\k ot America (Certificates of Depos1t) ~a 0>>. Hand and CMe Jl&1anoes fees en "ami (Court ooats aOOumulated on pen41ng .... oovered by GOat depos1ta) CUe ~lmoe. Due '1'0. WS:ta:seaa And Idrora P1d.ntitt. and Compl&1nte.nts J(1soellaDeoue . aS9..' l06.a 1.048.61 .12,861d6 - 2.76 8.7Q , 2,561.16 163.16 466.00 316.00 1.804.40 6.666.15 $ 111.69 IM.63 1.042.66 . 916.10 4.3.05 886.61 U.og. ~t>>t '*]..w . l,5I8.M 12.862.81 $14,4.01.46 r1;2~486.68 l J..91f.1J- t J,914.11 82. cm OF SALDfA. KANSAS CASH.ABD IBVES'l\tEN'1'S IN CUSTODY OF CLERK OF CITY COURT AJJ .. t Deo_ber 31. 1931 Planters eta tie Bank hh"" Per Bank statement December 31. 19S7 Less .,. OU'ts1:;and1ng Checks a - .1.406.69 Check Jlo. Amoun't 5243 . 2.50 6464 1.00 6489 1.00 5665 .10 561S 3.10 5674 10.00 5675 5.00 5671 60.00 5618 l.OO 5619 222.30 5680 l30.00 5681 .55 6683 5.00 5684 257.45 689.00 Balan.oe - Per Records of Clerk of City Court Undeposi wd Receipts Certificates of Deposit, National Bank of Amerioat Ceri1ficate Da'te Da'te ot Bumber Issued Katur1 ~ Ra'te 50980 1-25-37 1-25-38 2% 31044 4-13-37 4-13-38 2% 31018 3-15-37 3-16-38 2% Amount . 250.00 500.'00 292.55 Total Cer't1ficates of Deposit Total Cash and Investments in Cuetow ot Clerk of City Court Sohedule 30 . 717.69 154.53 1,,042.65 tJ:.914.77 ss. CITY OF 8ALDlA. I'ANSAS ~da4. I~ ~u OF em ~uat ~ OF nu ON BAlD .AND BA1JJlCES. OF CASES Aa at ~ al. 191' C1TU cue. (P8r at1aobed detail) '1.666.61 cn-t--l Cu.. (per attaohe4 4e1aU) H9~ ,1.9U.o1 !!!!. - Irrors in Rem1 t-t.no.. . Owrpepent to 8herttt on Doo_t faitS. '1.00 Eaoh Un_~n1:8 tic City July 19$1 - Short October 1937 - Short . !.oo ~..ry 1231 .. Long . 2.OS .60 i' ~.65 ~90 1.15 .16 Total .~1.'1".n: Bote .. The &bow el'TQ:'s in reml'tt&noea should be correoted and balanoe. 1n old oases 'Wberewr po..lble should be 010"d during 1938. 84. City Or' SJJ..ntA, V.AlI3AS I~ 11 ,(OQU.t.) CLERE OF CIn COURT T T DETAIL 01" FE1';S 011 HAWD AnD Bl~LlJlCBS IN CASES I AS' o.-e rJec~r 31, !f1:37 ' ,,;lVIL CJ.SES --. "1 i/ r T r Docket WOe .Amount Docket No. Amount Docket No. /I!llOunt . 1 , i T ... " . 1 , 1 1 59 . .12- 1401 $ 41.40 2076 . 1.06 98 .50 1410 1.66 2078 6.00 117 .20 1433 1.00 2081 1.65 156 .:30 14'1S 5.S5 2093 .05 159 2.60 1492 5.00 2099 6.00 110 .35 1522- 15.65 2116 6.00 295 .94 1532 5.00 2121 6.00 534 10.S5 1561 .25 2132- .10 375 S.50 1561 1.50 2151 '7. fA) 443 1.50 1560 2.2u 214.6 5.00 554 1.10 1629 1.55 2154 1.:35 550 II.oS 1649 .55 216C 7.50 597 1.85 1653 1.35 2105 .ao 518 1.45 1056 1.00 21t1a 5.55 694 1.30 1050 19.70 2191 1.85 70S 1.10 16Cl 1.G5 2197 5.00 720 15.15 1562 .95 2200 5.00 7&'J .40 1672- 5.00 2243 5.00 8za .75 1712 .20 2257 1.S6 DaC 5.00 1751 1.45 2206 5.00 8Tti 1.S5 1700 5.00 2207 4.05 928 1.50 1794 1.55 2269 5.00 932- 5.00 1795 5.00 2210 .15 939 10.07 lOOS 1.00 2274- 2.10 985 .05 1812 6.00 2280 3.55 994 1.30 1814 .60 2305 1.55 1002 1.30 laSO .eo 2300 .80 1051 6.00 1836 1.30 2319 6.00 1014 6.00 1849 .00 :1327 .80 1094 6.00 1800 1.55 2334 2.00 1102 6.00 1660 .90 2348 5.00 1106 1.55 16G6 1.20 2370 2.60 1124 1. Sf) 1868 5.00 2-371 2.50 1199 1.00 1872 .:>5 2575 7.60 1225. .4.5 10al 7.50 2376 4.60 1264 2.10 19M 3.00 2382 5.00 1200 .00 1993 5.00 2583 5.00 1237 .60 2001 5.00 2307 5.00 1298 7.00 200S 5.00 23t1S .10 1299 1.G5 2.032 3.60 2002 5.80 1319 .45 2059 2.00 2405 1.36 lSss 5.00 2067 5.00 24a 1.55 1345 1.45 2006 7.50 2425 5.00 1379 2.60 2071 5.00 2446 5.00 85. CITY OIfSALINA, KANSAS 8.4u1e 11 (oon'i;e) CLERK OF CITY COURT DETAIL OF FEES ON HAND AND BALANCES IN CASES AI a't Deoember 3l, 193,7 CIVI];, CASES oontinued Dooket 10. Amount Docket No. Amount Docket 10. Amount I 2463 . 5.00 2687 . 6.00 2915 $ 5.00 2470 4.36 2688 8.15 2918 5.00 2474 6.00 2689 1.65 2919 5.00 2483 .55 2695 6.00 2921 5.00 2490 1.25 2697 l.55 2926 1.65 2492 5.00 2724 5.00 2927 .10 2493 5.00 2727 .35 2931 .20 2494 6.00 2733 1.20 2934 6000 2501 9.55 2153 5.00 2935 5.00 2502 .35 2166 .10 2938 .10 2604 3.35 2751 5.00 2940 5.00 2616 5.00 2712 54.30 2942 2.0$ 2522 5.00 2791 .30 2943 4.05 2629 5.00 2794 .10 2946 5.00 2536 1.55 2795 2.l6 2947 5.00 2545 5.00 2801 1.55 2949 5.00 2549 9.00 2804 1.50 2952 3.00 2552 7.50 2811 1.30 2953 5.00 2555 5.00 2814 5.00 2954 6.00 2661 5.00 2827 3.35 2966 5.00 2670 1.56 2829 6.36 2958 6.00 2511 16.95 2834 6.00 ' 2959 2.60 2512 9.30 2841 1.00 2961 4.60 2515 6.00 2850 13.30 2962 .10 ,2682 5.00 2869 5.00 2971 6.00 2585 6.00 2862 6.00 2912 .10 2586 6.00 2863 .85 2914 .16 2693 .36 2866 .10 2916 6.00 2698 1.05 2810 l.6S 2981 5.00 2602 7.60 2874 .36 2990 37.60 2610 5.00 2816 1.16 2994 6.37 2611 1.60 2871 7.60 2991 1.56 2612 5.00 2881 5.00 3002 1.47 2613 3.30 2882 .30 3003 11.65 2618 9.30 2883 6.00 3004 6.00 2624 6.00 2887 2.16 3006 6.00 2633 1.50 2890 1.30 3010 1.55 2639 5.00 2895 .90 3012 .50 2646 6.00 2899 2.40 3013 1.30 2648 4.65 2903 4.05 3017 1.30 2649 5.00 2905 5.00 3018 5.00 2664 1.30 2909 4.05 3019 5.00 2612 4.00 2912 7.50 3026 16.15 2615 .05 2914 5.00 3027 59.40 88. CI1'Y OF SALIUA. KANSA": CU":.RK OF CITY COma' .... 1" r T 11 DETAIL OF FEES 021 IDlro J\1ID ~'NCE$ III CJ.sES n I AS nt 'fieO~r :n:. :!~~'1 ,." I r CIVIL CASES o,out1tlue4 r 1 1t 1 . , Doobt lio. ~ DOoke1; 10. ~ I ~ T r . 3026 $ a.a 3158 ~ 6.00 3029 7.50 3161 1.5n 3031 6.00 3162 .10 S:>S9 6.00 Sl65 16.90 ~ 1.00 3161 6.00 3042 4.30 3168 5.00 3052 5.00 3169 5.00 3002 .15 Sl12 5.00 3000 6.00 3114 5.00 3fJ68 2.50 3176 U.70 3009 5.00 51:10 5.00 3014 .45 3180 1.55 S;j1G 5.00 3151 1.65 30':;0 ",65 31,(12. a.!)o s)ec .m:; :nn~ Z.GO ~{)t)5 l.GS 31;;8 5.00 ZOOS tJ.oo :319-0 5.00 :nos 6.00 :5192 5.00 3104 5.00 3190 5.00 S106 5.00 3194 G.OO :11)8 2.00 3203 5.00 SlO~) 5.00 32'J.5 G.OO 3112 5.00 S207 1.66 3120 15.10 S}.'09 5.00 5121 6.00 3210 6.00 5129 .6U S21a 6.00 31ZO 6.e1 3214 5.00 3132 .55 3211 6.00 3133 5.00 3221 1.56 3139 5.00 32Z2 5.a5 3140 4.00 ~2U 6.00 5143 .20 ~25 1.55 3145 4.35 SZ26 5.00 5100 5.00 3221 5.00 3151 6",00 32:U1 5..00 3152 1.35 ~5 5.00 8obe6d.., 11 J-.tt .l.. ~ fto, ~ ~ 1 l 3236 $ 1.S5 32Z7 5.00 52$ 5.00 S240 5.00 3245 5.00 3251 5.00 3257 6.00 3260 5.00 S261 .90 3262 10",11 S263 1.30 52G5 5..00 5266 7.60 32G1 5.00 Z2GfJ 5.00 S210 1.50 SZ'12 5216 3271 3218 3279 3280 3281 3m3 ~84 &286 3286 3287 3286 me 3290 3292 l~).CO z.oo 6.00 5.00 5.00 5.00 5.00 6.00 5.00 6.00 6.00 5.00 6.00 6.00 6.00 ti.oo w'" 17 totr.J. 1'1 ~\'le~.r61~ 81. n H I-i ....; o "%j en ~ H ~ .. 5 en ~ t:l 0 ........................................ 0 If>. (N (N N N N ..... 0 m m m CJ1 Cl :f,: If>. (N 1"\ CJ1 (Xl ..... -:J m m N (N (N N N -:J ,_-3 N (N CD tf>. ..... 0 0 -:J 0 0 N N CD CJ1 {), -:J tf>. CD m c+ ~ 0 . .. I ti5 <:N <:N ..... I-i (NOCJ1m<:N<:NNft-otf>................-:J.....CDIf>. > . . . . . . . . . . . . . . . . H CD-:JNCDgCJ101mO.....CJ1-:JNCJ1m..... c+ t"' 0CJ1CJ10 0OOO01001CJ1000 0 "%j '''%j >trJ en trJ Q en t"' t:l Q ~ 0 ! 0 i:XJ 2.: NNNNNNNNN................................... 0 H i CD-:Jmmc.ntf>.NNOCDCDCD<DCJ1~1f:>. 1"\ ~ ~ 0 o ..... -:J c.n ..... 0 C/l N N -:J m ..... CD N CD (Xl CD H 0 "%j -:J <:.N -:J (0 tf>. CD -:J Ii>> (N <:N c.n 0:> CD CJ1 0:> ..... c+ z CD 12I ~ g. t:l n H 0 CD ~ ~ . Q '1 ....; ~ (N n gs ..... ttl ~ ... i .. ~ N ..... s; CJ1<:N.....<:NNN <:NUl .....-:Jtf>.c.n..... ~ CD . . . . . . . . . . . . . . . . <:N Q OO-:Joc.n-:Jmgtf>.tf>.O'lOCDOc.n-:J -:J t;xj ooc.nOOOCJ1 CJ'lOOOOOOCJ1 en H ~ Q f;; t<j ~ en 1-3 (N <:N <:NUl (NUl <:N(N<:NUl<:NNN 0 0 C/1NN...............OOOOOCD<D "" c+ .....,p.OCJ1c.nfl'>o:>tf>.(NNN(J)<:N CD e. o:>l.f>.tf>.mUl<DUlCJ'lN-:Jc.ntf>.-:J c+ ~ 0 . .. ... I~ N I.f>. ..... ..... 0 <D Ul ~N(NN<:N-:J(NI.f>.N"'" ! . . . . . . . . . . . . . . Ul CJ1~""'8CJ1<D-:JOCJ'l(XlO:>OlO (A o 01 OOlOlOOUlOOO C>> ~ . JDt'b1t; "lP IAiSAS em OF s.aDiA. 1!!!. .. I_ t · ~. ~~ IT ... 1 :-. ... ."to!' ~.!>> -- 1." M" u J~R>,op pt.o,o ~.~. ~." ''''.09 1816 - tMO.oo 1111 J!!!. .1....00 ""..00 1'~ . .,ITO.IO "192 .10 1m i:"'Ja.. Boo_ l!!!. .. r:LJ2H tA .... 10n - .,-,.u .. .s....... I.a Dlftr1ft court .1.NO.00 a... 111.- _.00 .....00 10.00 110.00 101.00 ~~ tLltI.sIl 1,1"NO_C!.@l:4.00 lfOO.OO"U.80 ~.09 .' .101.11 . 110.10 ,..00 .. . 11.00 .. ",-,. Ill.. .f .10 - .. .. Y!t- - .. - .. .. ""',' '.. 1 1 T r nu ~ J...J!!.t.9i. J. S2.PO .. t 16.00 .. ,~ ",,-,re I ...~ 1..5tr1: e~~b!B l'f'.'! A~~~!.pj I 19O.00 j" 1,. -. IW ~~ ~~ & 1 ~ j Pl.. .. n.. __ed y...,. 1.1'1 ON' Pa:rId.1Ig ""~"I k*1.. Drl-dDa All MM. trattlo OftenN. ~edt.a8 u..- on.u.. ~_ of 01'" ..... ons-n... Vlo1a1d._ or Cl ty L:I.aeDH QNt..,. Dl.HNer1l' ... t ~nJ. ottea.. AU -.,. JIW...-.aon ~~ l~ .. ~ COU..W 'ia.. 1forJIN .(Mt I"1nM ,..1e4 ~ No c..u. . ... -~--,-,~.._. .' >>-, 1'" u. ... .. lb. .... tJaJ,... laol... ..n.... tt.Dtt. ta.... appeal" .. u4 nill ~~~ in idle Din""" eout't .. .. Dea.-.J" 11, 1m, ta tb. t'ftll.....~. em 01 'U.T.'{Q. EAl8AI AlW'%II8 OF UOORDS OF om BVIWDG XBS~ rroa ~1AlBarJ 1. to ~r 41. JilT >>- ~ BtlUcU.I:a<< IulMOWJ:- I~ 1. 1m coUMttena ~ 'feu' 1987 Jt"l~ttlg Peft4_ ou Xupeot1OU Plumbing J.'t1spenlona Eleotr1oa1 Inapeot10Wl Sign Pem1il. !ax1oab 1usp6otlona tsu.oo 111.60 .6.10 IITM 4.6.80 16.80 TotA.\.l coUeot1ona Total Rem1 't:ted to Cl'ty Clerk Du~ =~~p ~:~T,rA ~T>e.~r ~__!?!!. Iu.).y. 193'1. kd.oab Inapeot1.on lfovembel'. 191'. Sign Pend,s ~ .50 .10 2.&0 1I:IIlId.1d. 1; ... . 1.60 1.891.'" ,1.8M.M 1.8tl~ t 1.60 10. om or I-'I.tw4, IAlfIAS BIblb1t .~ ~ OF JIIP08noRf 1<1m8 ..&1>> BALAHCE$ 01 DaPOSU ,... ~ t. tIc- it~ ~, ~ .~.... .-ltu:Ioe8 B. B. ."~. Oity fnuunr Chal'l.a B. JJa1Iker. C1. Cle11t .. Jbnol'ring FUDd H. 1.. B1"O'WI1, SUperl.ubendent W..terworke Depar.....t. - Re'V'Ol~ Fad o. B. ICY..a, Clerk of Cl V oourt fhee. Won1e7. Jre - !n&Rl'eI" Gyp.. H1I1 0--17 .u_sa"_ Chel"1ea E. Banker, 8e.~ ... ot'PtI- alii ee.ete17 AaeocJ.atlO11 H. B.' Bbel"beri.'t. Oity treasurer .. Hillcrest Memorial EndtMItant Fund Jam101pal Ban4 BOU'd Publio Library Boanl Oert1t1ca:tiee of Deposit Sin1d~ FuDd Firemen'. Rell.f Fund Olerk of City COurt _teNOn:. Dep~t Fund ..~.~ I8Dk Balanou LetJs - Portian of above 'b&laI1oe eeoured - by Federal Deposit ~ Oorpol"8.tlon I&l.... to "- ..~ ~ eolle.teJ'al ooUa_~~ ItatuW t,. Of . .) BoDde Depoeite4 1:17 Baak8 u COllateral ~ ........... the tatlona1 JfatloDal the PJ.eaner. Btmk of IImk 81i<<Lte lank .AMriea .nf....q. . tit, ea.. '7I,no.. - 41,064.1& .. ... 1,092..8 - .. 4184.12 - - - 1.'19.'18 .. l,U'1.oo 166.06 ... 1,651.1& .. .. .. "'.00 .. .. 6,"".15 6.11O.H "..014.81 6.4.t8.19 t.'199.19 1,848.61 1,60.0& . ... 1.O&a.66 ..a31,~ 1.80&.10 1.80a.. $1",004.. t118,2I&.18 t.. T88.U 6..000.00 5~OOO.~ 1.000.00 '~CXM.~ JTw..I9I,,_66 ~1~ 781.~[ . If ~~'.~i . "dOle .ttt~~~"r 11OO.0Q0.OOi. 76~~.oo. j"JlOOOM . It ell be IJDted t.bat 'the _xi.. balancea ~ abovG 1no1u41 ..rt1fl_.a ot depoait,and 'that after lDolwU.zag 8WIh ~_te., the total balaDoe .. "podt in the Plan'bera state Bara1c waa 111 exoeu of ooUa_.-al ~. OIl at lout .. oo....lon ctur1Dg tM ye&r. The auditors are of the op1D1an that rederal Dep081ii XnaUNnoe eorporaUon 1neuranoe appllia to 'the total of both bankba.1Jmoee UId oert1tioa1iee or _poet t owned by a Upoai tor. .An oft1otAl of t;he abow beDk, howver. adv.leed the audltol'8 that, in h18 opln1on. eaah O$rt1fioa:te or depodt was ~ ..p..:ra:tely ~ the Ftklera1 Dtlpostt ~ CCn"pOrw.'tlon. 91. ~ b n..l1ity aDd CUualtt c~ or .... York, 80 Ma.lden Lane, ~w York City The J'.1Dplopre' L1&b11t.ty AI8~ CorporatlC11., 110 ld.lk at. aoeton, lliuaaohUMtttl *'71ad CaIlU&l'b7 ~. Bal1;lmo..., a.ry1aJMt me Fidel!. ty and O&Iua1ty COm1>Uy or 1ft Yode, 80 JlIIl14en Lane. New YtIrk C1 V fhe Contlneutlal Cuua1ty eGlll?MU Olrl._o. tU1nol. Amerlout. SUre">" ~ of .... York. 100 I"'~, H. I., H. Y. .'tonal $uret.y Corpoftt1on, 1_ YOrk, I.. York The Ae't.a CUUAl't7 .. Surety Co. Hartford, CGl8:Leo'tl~ 'the Aetoa C_ual~ and Surety co. Harttordt Cclmeotleut ....,lud Cuual':r c.p.ny, Bal t!more, ilU'ylaD4 Ur11ted state. FldeUty and GUAranty CO. of aalt1more, 1faryla:od '!he ,14el1ty and C"'u&1ty CO~ of )Jew York, 80 Maiden IAne, Jew York C1i\y Bartt"o rd Aoa1dent and I>>ti4J.8l21 ty 00.. Harttord. CcmneottGQtj em OF W.D~A. UNSAB 'DiLUJ BOIDI 10JlCI At at ~I' , ill9 0f'f'lerI AM\I - 8. 1f11la1'd Jao1cMD ",000 W111.... Ii. ,.... City' OOllll1u1oae,. 1,000.00 ..11...., ...12-11 J4 IIorpne1leftl 01ty 0-.n..1oner 1,000.00 ...1...., ...14-19 IIll.. 1.. MlW.el1 01_ c..1a.l.... 1.000.00 4-8-1& .....It Earl C. 1Jft.1l.. a:l'ty' 0-1..1__ 1,000.00 6-lI41 ...11-61 BeD.ry R. B'bwbardt 01_ TNaaurer 10,000.00 ....22-11 ........ Charl.. sUa __I" Dl,..crtIor of rs.-aoe and. 01" Cleric 1,000.00 '-1a-11 1.18-18 ....'" L. B~ Clti7 ....ger and lUper1niMmdct of ~ 6,000.00 1-". 1-1-18 Loll :M. 'toM ~ aM. OUhler. ..,..,... ..a......Jat >>epartm_t 1,000.00 1-a-ae 1.... ElMr ....... BopJd.:Da ct. 1Dg1ne.. 1,000.00 U...... 11..... B. v. 111.,. PoUoe Ju4p 1,000.00 .......,. ...... C. B. _..... Clerk of 01 ty court 1.000.00 ....11-17' .....11... M. c. aro.wl1 Jllnhal1 of Cs.~ Oou,", 2.000.00 "'11-1' 4-1&-19 ~ -pt liXtd.blt 92. II. a.hl1d.t -Q- ~... - Annual .,..... J I $ au... M!t!! 1'" 1'" .... I.. 14'" 10.- 16.00 .... 8.00 .dO ... ... 1.- I.. '.00 ".. ...... 11." 1.180._ .. e~".~" SAL1NA.. IdSAS m DIP~ ...... - DSUJWiCI IN. J'ORCI All -; . . .. . .- du.. em- OF ..... Of 00.... . J. . _,000.- &.lOOdO 11,000.00 100.00 100.00 100.00 .... "100.00 100.00 '.100.00 100.00 '.000.00 I I IlOO.00 . UI.700.oo . 1"000.00 ~OOO.oo t "'000" rue . 1.8).00 1ft.DddoN &.100.00 "" aD4 1 "100.00 n.r. .. , _.- Flnt. 1f1D lbcploaicm lttOOO.OO f1n ... , . "000.00 Piro .... , 1,000.00 ftft ,-000.00 "" aad 1 "100.00 ftre ad W; 1.100.00 rt.n u4 11: ,,-IlOO.00 rint aa4 'If: m.oo Fl,.. u4 W: 171.00 PiN ad. 1fj 100.00 CGIIp.....' .A.dal val_ leU-I' JIlIple. i .. ..!.OOO.oo l\tWo LIab1: ..,.,.",000'- .,..1_,.. P; !:\Wry 1on4 ',000.00 u.te ~ !leal. ancl ~ ot Co' rbe u4 ...pJ.....e.l Fire .. ~ Pi" ud ~1al f'l... aU .....~'ba1 FlN lad 8Uppla 1~\Ia1 F1re and ~.l IW ftn .. Jonl...n..l ftre aDd tuppl..na1 P1l"9 aU lUppl_kl n.n a4 ....1......-! n... anG auppl_W Ft,.._d8\1pp1..rba1 F1ft .. 1tWl....." rl" ... JI11'18 ... It.1pp1_tat Cl_ Cl' ot, rb Pt." '-_tal Ifo. 1 ~. (~ .......) \ UM1d.on BMth 8M Ifortlh ,. Ele o;tlaI:l.... 116 ...... ~_tOl"4 ~ ...... W PutDIa IaIlCl Shell 01.. BI... lea 11.. Pa-dlt. la1m PaT.l.U_ ~ an4 Poel-.u: 8'"" DepartlIMat l1li.14_ """ ~ Jdld1a1 ~ ~ .. frial Ba11 Idlclllac _rial..u ~ ~1fA c1at.Ua WI .lat'1.ta ltaU "... Ihdla.c -. a&ng. (IIP- H111 o-te17 Ann.) -1Uac .. ~ .. IMIp OI'CMSU ~ ~ UId H..... foit1 ... .., adJ.-dbc D4 ~ .. ..,. . --- .".. ...... rl" ~ ..... ......... I,a ,..... ,.,. 11&. MIlt';JO'nI frtaOk ltIt ~ Fox nn f"* 1.18) Dodp ... tru* o...c. ..._1 tn* 1tI8 ...,_ . Des.. cell.. 1Ml .. f. ,.. .... .~ I w1a1 BaU &DIl 0111- aau ----.. -~_. -~.. ctv 01" City CIn OF SALINA. JWtSAS B3ddblt "It" AC~XV~ All of 11, . m 0eMn1 hn4 AdmlMtetl"&tlw and F1Danoe DepariJloDt lnte"" 011 Da11.y Be.nk BalllDCMta BuUd111& Xnep"ton I'M. and Pem1ta C~ tax Polin CoUl.'"t Fine. and Fortei ilufta . &.M 1.80 480.87 1.614.60 ",0<>>.41 &trMt Department llepeJ.r1ng Stnets Md Alleys Park Department Fund Re111i - Residence - ()akdale Park 86.36 10.00 . u-ortal HAll Fund JIall Rental Wa. tor and Light Fund Rai1ro&d crossing L1~~ht8 98.00 16.3S FlrClllAm8t Reller Fund Inwreet on Cert1ftcatda of' De-polit 13.06 GypGum Htll C<<Qswry Endo'tasnt Fund Accrued Interee't Ad:w.ncod on Bbnds Purchased 51.60 Airport Fund B.'an!;er and Lease Ratal 21.16 ~ ltUl Cem4wry AIlaoolat.1oll Exoeaa Balance in Secretary's Revolvi.J:1r:; Fund 8uo of to.... ~ .06 601.95 508.01 All Budgeted Fundi Interest on De1.1.nquont 'J.\ue8 Fuuda Fvt101pattng 1n Speo1a1 Ae...IIm8n't8 'l'a.xe8 InteNat on Del1.nquent Speotal M.6aamenta 146." ~.h tow l5.6fI,.~: !row - 1ho abo-ve .1:a......nt does not 1nolude delinquent taxea. the UlOUIlt of - whtoh -.8 not c:1ete1"ll'11ned, DQr the undet.rmiDed. balance ot a note reo- eiw.ble tram tile )laUsoleum. Builders Corporation as explainod on pago. 9 to 12. lnoluatw. AOr 'the city-fa ahare of open cn..se ba.lano8e from tho 01 ty Coun. 94.. 1 I I :1 l10f AI. ... cur .. ~ I.IUAS ....... ........ 1:::8:! .. .. -.-.. -.-.. _.oao.oI .. .. .. . . ',100M ....... ..... ...... ...... ....... 10..... .,... t .... .:.0.. '.-" ...... 11.001.- u..... ".010.. .,.... ...... 1..... ....... ~ ...... -'010.00- !At.... ....... 1&,000M ~.... . ..... ...... I!ILJ& , ...... ........ ..000.- "000.00 '..... ..-.. .... .... ...... '..... ..... ..... ...... f._" ..-.. ..-.. "000'" ...... .-.eo .,.... 1,_" 10.-.- ...... .....- '.000.00 ...... .... -.... ...... ...... ,~ ....... , ...... I..... ...... .. .... ..... I8..lIIt. . . .. .. .. .. .. .. .. .. .. .. .. .. .. .... .... .. .. .. .. .. .. .. .. .. .. .. .. .. . .. .. .. .. .. . ....... .....- -...eo ......- "..... ....... .... ... It...... ,,,1OhOO '.... ..--on "PlOt#) ..... ...... .....- ....... ......... '..... .~ -...-- *,-....,..- -=-.00 .,OOOM ....... a.000.. .....00 ......00 ".-" ....... ~.oo II..... ra.ooo.eo ...... 11..... . ..... . . . .. . , . . . '1'" '.. ...-....* . ' . .. . ~ ..~Il.-.. .. .. 11:. trIM. .v. i..l . 1/'. :~ : ti" . . :~ :.L .~ . " . '" . t ..... ., .... '-1 _ '-* ....., "lu" ...,..___ __ .....,.'~. Owl = :u ==. .';ll~'Wllll1m' .....1 ...... &WIIII/t? .. .. h~, III "W7. ......1111111' .. at_.,. ~.. alJ.r'lIlll~ .., .. .... ..... w..r · '...... U ~Jllm" .. ........ ......, .... a I fIrr'" Paving ..... . "'.\ill not .. ....JIiI.l 81.. u..... ~.M IP" ".4. ..... ..... , ....~. .. ........ .... ....m 'Il'" .. ... __ ... 1. , ""1-(lun" .. ...r ..... ..... . IIfNI ~ II ~\.. ....... ....... == """.U~Jl'~ .. .... .... u.s.. ....'l ll. .. .....-1 .... ~ &..... ..< JlJ~"fl.LJlLt .. ...... o.u.l ...... . ........ .. ... . I .. .'INn. AM ......,. , Ilij"'~ ~ L. .1111..... ..... ~_. I J,..~l1'" .. __. ...... ...... ... .. II . .......... · ...... ........, It/- · ~ lw;S!. -- ..11." . . .. ~I"ll!lll'. ,..., ......' ....." , ......... . ... 1..1' ..1...= ..~. . ~I& ..1--.1.. ....., 1..... "1~ lip. '.lIlnn!_ . .. 8. ........... w..,........ e-....'.S..~.i.A.. ~ ~ . . ~..~,. .~ I~ II-!... " tt ~ ~. __,~>: '-WI,...,.. _~t_ ..... ...,.~. It J.-wr " .. Fund Comnission. *Held by state Sohool CITY OF SALINA, KANSAS Sobedu.1e 12 RECOICILUTION OF cm OF SALINA! FISCAL AGENcY ACCOUft Aa at Aprii 30, 938 Balanoe Pel" Fiscal Al!,enoy Sta.1iemen:t as a1: April S:>, 1938 Lell ... lleml:t1:anoe April 23, 19$8 tor Bonds ewd Coupona - - clue )(ay 1, 1918 Ottt8tend~l1g atured bond8 and ooupoDa U &'t April 30, 1938 as ahOlm by' City Clerk's Bond Register (Per De1;ai.l) KECONCILWIOll OF CITY OF SALINA~ISCAL AGENCY SPEotiL ACCOmrr FOR RELIEF ~GBWAY B S ISSUED t1ND~R 68 - U5 G.e. ua A. at December 11, 193'1 Balance Per Fisoa1 Agency Sta1iement, December :51, 1931 Plus ... state 'free.surert s Rem! 'ttance 'to Fiscal Agency - January 6. 1938 tor 1 tems due J8.11U8.ry 1, 1938 Less ... Bonda and Coupons due ~ 1, 1938 - Exces. Balance in Fiscal Agency Aooounts * . Consists of Fiscal Agtmoy CODIIlission and Poeta.ge erroneouely" oredited. by Fiscal Agency 1;0 'this aooount as tollows. January 1. 19$1 January 1, 1938 . 6.10 6.89 !~ '11.19 !he au41tors were a4rl..e4 by the S'tate Fiscal Agent that th11 exce.. balanoe was corrected in June. 1938 by a charge 1:;0 this aooount in the emount ot tll.99. . 10.16$.16 21.861.40 , 8.412.'15 . 3.144.22 I .1,144.02 ,288.2'4 4,216.25 $ 11.99 96. DBMS om . IALDA. ~t".l ~u1. sa "'~"'I-~--~'. If. ~ tl.ooo.- ".. ..,.10 If" _.- .... .... 1.000.- ..10 .... 1,000.00 ..eo ,... 11.11 1.. 1... I.. 1M ..- 1.80 .u.oo ... ..00 .." n.'. 0." II." ...,. J.HdI lidO ".00 lidO .t!! 'J .fI .II!IYI. 1. .1.000.- I. IY.. 1 . 17dO 1 e ... 1. ... Ie _._ 18 ... 1. s.ooo.oo I. a._ Ie ... .. .....- 18 ... . . a.1O 1 . Il.. I . 1-'0 1 . 1.- 18 1.. I. ... 18 ... 1 . 1.- I . ... 1 .... . . a.. I . U.YI 1.. lI.ft 1 . .." 1 . u.ft 1 . II." 7 .. u.n '8 11.- . . 11.50 1 .. 11.10 I . 1..10 1M Nt 1M 1M .- 481 411 111 m..~ tIl ...111.......... 411 ....ea...............- ...'" .............a..........,.... ....... ....... 111 lD >> .. 10 10 10 _,It a "-"'."" . . . . . __6....M....... .... -.- . 16 I!L .... . R II . 11 ., .1 . .. . .. at . 10 17 l' 11 It . . If 16 17 II II " II II If 11 U . . law .. fit ... 1!1!1. __ 1-1-11 ~Ji-. 1-l-I1 1-l4f 1-1-21 ,...., 1-1-11 w.II 10-1... ").II J.O-.1-II .1.... 1O-WI ...... ..... lD-.... 10-1-11 lo.a.II ...... ..~ ~ ..... 10+11 lO-J.47 ...... .-... t.n.nJ. .. IJ..~" Itep..l 1-104f 1-... .~ .. *. .... 1-1-17 1-1-11 ~ .. ... ..... 1-l-If ,.~ ~ ... ..... ..... 1-Wf 1-.... .....aat _'.'lll UU .. ......... 1-1-1'1 ,..... .......a ~ u 1I11l.~ .. ..... 1_. l-W'f 1-Wt """..-1 a.,... 11111118 .. ...... J. _I l-Wf 1.wY ~ ~J r J ., .. Mb ...... __ ....... ...... ..1-18 JIItefta1 _ft.. IULIlJ1l\ .. ,..... ............. Ia.-.l 111 J'" IL .. .. ..... "WI 1-1-11 ~ IIpI'eH.,dM · ........ 10-111 >>-l-II ~ 11,..nll~'H' · .... ~_I' JO-WI ~ ~ ........." · ftOfII ..... 10-1-11 1o-l-N ....tu.1 x.p..;u I ~ ,.. ItoM ....,. 10-.... ~ ~ .'". Tn.. tt;oa ...,. ).()r.Wt 10-1-11 ~ 1IlpN. T1lrttlt, - ...... ..... J.o-~...1-II JIItefta1 IlIpM nUl I. . ..... ....... a-1-ID 1-1-18 ~ _....IJlLI......... !tepid.. 1-14 ...... ,...Iac · CUb ... ...... ...... ~ .......-n" . Pa"fi.ac la-I-M 11-1-17 1!~1 .' -.&a1 all _ftal .u -.&a11a11 .IJlllllf,la1 Ball .'I..!'" .......... ........... .....WJ!... .......... Mill L~utra WatelWUU ...~ .... ...-.- IiIIIllJl.t at" OJ' &A1..DtA.. IAIS.AS om ~j . ... "... "111.16 1...... ..000.00 ....... 1.000M J..OOO.oo ......00 :&8,000.00 ~.. ! ,7 JlU4 ...l!!1 tal... ... .. .. ... ... ... .. ... ... .. Mdt. II... ..J!It. . . ... ... . ,-oaoM '-000.00 1.010.- l,..... ...... "000.00 ... ... ........ ..J:i:!.t.. . ...... . m.. '" I.UI.. '" >>.110.00 *' ... .. ... '" . . .. " .. *' .. . n 1 ~ IT I ~ I!L ...,.. ,..... __aut -... . . . . . . . . .. ... Pa"ftDtt ... ..,.... ..... ,.. ..,.. '.IJl. .... ....... lb....... .. .... A...... ...... M4 ~ .... ...... ,...... AM ,.. ......, ,..... 11ft ... a-u-af ...... .. ,.. ....... ....... 11ft ,.. ....... ,....... ... ,.. I-u-If ,... .. ,.. It):4 T" Pa'fl.Dc .... 1W.. IU'JumD o..~ .... .... 1'" J'At. I.JJ.Ww. Ie. 1ft ... 171 .... .... Od_ ~_ ...... 'It.&b. .... 0V1t ... 1lI"- ~lon ..... .... .".- .. ... Itd_ 0........ o.b .. ..... ~ o.'tJ Uld "*"- co.tN0t4on I'a't'l.lag ....., .. ..._ ...... ~ II. am OF SAI..IP.A. JWmAS AWl!' ADJUSDI'lft IftRBS 'M ..~ Deo.mber 31, 19$1 (1) Gceral Puat - JAgal ~ o.n.l"81 FuDc1 - 8ldl~ ~ ~ F\m4 - Po11oe ~ Cberal Fad - street Depa.rtme.t Ge_ral P'uDd - Bng1neerlng De~ GeDeral Fund - Id.lk In8peotion DeparbnJent Genel'al Bond. and Interest FUDd fl.,.. Department; Puzt4 Park Department PuD4 lterao..W Ball Fw34 Sewage D1epoaal Fand Ge.neral ~rovGalcmt F\m.i lfat6r and Light Fund Pa'V"1ng Intersection Bonds a.."1d In'teree't Fund Sinking Fund Band Ftmd L1brary FwJd Airport P'uDd To ooneot distribution of Ad Va10l'e'm "taxes received from Je.DW\.r"i 1. 1937 to December 3l.. 1937. (2) General F\.md .. Administrativ& lo...t~ ..:L.l.tl.UQe lJepli\.t~t,.;l.tlllt General FwId - street Department 1'0 oorreat entry oredltbg the Admin1stra:tiw a:::Ml i1~1'\" Depart:ment with nfnnuo derived from repair. of 8'treetu and aUeys. <I> 0eM1"8l F1md - "'dmin~ strati TO and Finanoe Department Ge:Deral Bonde end Interest Ftmd 1'0 oorreot atJ'7 ered1ting "the General F\md wi th receipt of p1"8ll1um on bonds 801d. (4) GeneJ."tLl Ftmd .. Aht-~'OS.8tratlvo and ,Finluloo Depal.tment Gemral Fund .. stree-t Department To oorreo-t entry oredit.ing the Administrative and P'111a.noe ~l'l't wi t;h revenue de .rived from d.r hmmner work. n.b1 t Jll . 1M." lIT.OI 1.416.09 121.88 89. fO 116.11 lIS. 11 i' ~"~.OO $ 614.10 ," v 6.00 ~blt "U. Cred1t '< . 618.83 168.26 17.78 66.90 427.01 766.11 1M.9O 29.85 ~.79 19.50 11.08 ~ 266.80 j $ 614.10 $ 6.00 99. CITY OF SALINA. KANSAS .A.tJDIf .ADJUS1'.Nmn maRIES (eon't.). L at 0.0.-.. 11, 19* ~~1' -U- (oon-t.l (6) hb11 Cred1ii - rlre Depu tlwnt J'tD! Gee...." Fund . PoU_ Depa.l'tw~ud~ to oo1"1"M't esry aharg1ng wuoher number 68 to General Fund - pollce Dep&rt;awnt 1netead of' the rtre Departmout. . 26.40 (8) GeI1eral hl1d - tee;al Do~ t 17&.00 General Fund - AdrdDl.trat1 ve and P':I.na1lH Departmen't to ooneat entry charging wuoher number 102, oovering special legal 8erv1..s to the Adm1n1strat1 ve and J'inanoe Depe.rtment inatH.d of t;ha Legal Dep&rtmBnt. (T) General Fund - street Department . Ga.eral Fund - Administre.tlve a..'ld F1.nax1oe Depart.ment to oorreO't entry oharging railroad ri~t-ot-a;v rental tor higlrRay purposes 'to ~4mitdstl"atlve lIUld Fizlanoe Depal"'tm.ent ins'tead of the stree't Department. 6.00 t" \ -,-, j General Fund - BuUding n.~ . 62.41 General F\md - .A&dTlist.n.tlve and F1nanoe nepartmeut 1'0 001"'reot entry charging l"8pa1rs, ma1nwnanoe aDd. 3an1tor'e auppUe-e expenae to Jr1n'etrat'1ve and Flnanoe De~ rather tUn Build1.ng Department. (9) General Fund - ~mstra'tive and Finance Department $ 52.60 a.noral ll;mpl"OTement Fund to GOl'reot entry charging coat ot 1lI:1rM pflVtratts on YO\lOher number 1594 to C!c{) ., Intp1"Ovement Fund instead. of General fwd - Adz:l:ir.i ;:rt;r'''tt;i'lre and Fi"H:::.nee Depa..rt:.nwlnt. (10) It t1Jc1l1g Fw1d General Bo.nds and Inwreat li'und To tran.fer bcUunoe in S1.n.ldng Fund to General Bonds and Intere s1:; 1l'un4. $ 29.85 . 25.<<> . 115.00 $ 6.00 $ 62.41 $ 52.50 $ 29.85 100. crn OF SALINA. K/JfSJ-.S ih.TlJ;,,\)KK~; iJEP ;JiTlJEl'i'T FUN'..) __,_",~.."..._.,_,_-._.~_.___ t ~ FIl-l..!\}W lAt REJ:\)fd' co."eriuG tho ?erlQd frQ',"1a. Jmme.ry 1. to Ileeer:mc:;r 31" 1957. IllClusivo. M. J. K.EmSEDY Certified Public Aeeounttmt Salina - Kf'..ll86lS Earl C. Branson M. L. lli tohell Charles W. Shaver L. B. s'tevenson CITY OF SALINA. KANSAS Yl,ATERWORKS llEPAR'1'Im1I't I'UJO) BOARD OF CUI' COWlSSXONERS Ed Morgenstern Mayor s. W. Jaokson M. H. Fem WA1'ERWORltS ADVISORY COMMISSION Roy F. Bailey Chairman R. c. Gtlbhart Fred D. Kastner nNnilil'<l".l1-U,s j,;.~i) hJ\~~ld' I...l. ..... H. L. Brown .... Superintendent Lob Todd - SooretarrCaah1er WATERWORJtS DEPAR'D4E!fl' FUJm CO*EItS The boob and reoorda of the Wat.rworb Department F1md. of the C1." of S&l1D&, lanauf he.ve been audi too. tor the period begiDnJ.Dg J8.l1U8.I'y I, 1937, and en4lDg ~r 11, 1987, lDoluai.... Report of wob aucl1t U herew1th 8ul:rd.t1Ied. SCOPE OF .aUDrl The audit wu performed in aooorda.D04 w1 th the general and speo1t1o require4 provl.1oae ot the Mln.1mum standtu'd AwU. t Program, &ppl"Gwd by the State LtuJ11- olpa1 AooountiDg Boud appU.oable to 8uoh tun4. Tb.e aud1t lDo1uded a wr1tloatlon of 'the usets and l1.abiU'ttes of this f'\md at DecHlmbel" 31. 1937. in the maDDer and to the e:x'tent hereUtaf'wr 1ndloated and a geDDral ravi.. otall revenue. and expenses tor tho year 1931. lUSTORt 'l'b.$ Waterworks system, supply1ng the water needs ot the A81dents of the city of Sa11na, Kansas, was purohtuJed trom prlvate interests in October, 1925. by the oity, and sinoG Ja1l1.I&l'"Y 1, 1926, bas been operated as a munioipal activity. The Waterworks Depar1men't 18 governed by the oi t,y ocmm1ss1oners in oonjunotion with tile wawrworke adTillOl'7 ooan1ss1on, whioh consists of tive members who $Gmt without pay and are appointed b7 the board of oity oOll.1ll18sloMrs. The advisory 00Dn18slon was Ol"ea'biJd to oonsult with end advise the board of city ooad8sioners with reference to the ope1"8:tlons ot the waterworks. BALANCE SJi1::1~'l.' l1nder Exhibit -4- 18 shawn the Balance Shoot ct 'the ftaterworkB Departmen:t u at Deoember 51, 1957. .. brief 8\1Dl1&1"Y ot whioh 18 &8 1'011011'8' Msets Plant and Pro,....,. CL\t.' reflt .ABaete 1864...... 1'2~916.88 10tal ~seta 11.001.439.64 BODds 0u~8tand1ng CUrlf1Zlt Liabilities R&8ervea surplus Total LiabUi 'bies LlabUit1e. $240.000.00 O.l'tI .16 61,439.80 690.822,88 J~.OO'l.~9.84 101. PLAn All> PROPERTY, '8.,128.96, represents the 'book value of the tl_d ~- loa1 aac1 ~b1e proport,' owne4 by the cleperi:aen'b at 1M oloa. of the )'Mr, _taU. ~ 1lh1oh appear UII.der SOhedule 1. Baals of this 'N.1ua.tlon, &8 ebaw.D. on the 'booka, s.. the appraised 'ft.lue at the date of aoqu.lelt1on. plus addlttoDal tapro....nt. at ooet. A4dl.tlODG 1D Plant Ul4 Property duriDg the year 19S., are S\1DrllU1zed as toll... r~ M4. ~~ At ~ I~i 19~ '846,'"7.41 H .. rear 917 . 8 Job 119 Job 1180 Meter Do.. and Acoe.sorie. PUI"D1 tun and. ~. Laboratory EqulpllUmt To-.1 AddJ:tiona - Year 1911 Less - Portion ot Job #118 - charged to depreoia'tton reserve .1,926.14 Freight Refund on Job {~11a 12.51 Amortiaa tion of intan- gible Assets 8,816.35 Transfer .. 1931 Essex 680.00 U~4,15.00 . 3,682.. 1,046.68 22,9"'_'9 1,614.60 88.7'8 1.0'14.02 $30. 491.M !}.apt and PropertY at Deoember 31. 1931 19.016.56 ,864..f63.95 JOE fl78, 13,668.85, covers the coat dur1ng the year of material and flup~Gion fun11ehed in oonneo~on nth the completion of the leyu~-, of' '(.;<"".. '.',' c.v.. -.1Ds on walmtt Stl"eot, from. Fo\U"'th street to Sante. Fe Avenue, Au StNe't. f'.ra Seventh street to lintb Stz-eot, and Pine s'treet, from Fitth street to Ninth Stroot. The ooaaon labor on tb.18 job was turnllJhed by W?A worlatrh The job .... OOMlMmOed in 1936 and completed on Oowber 1, 1937. at a "total cost to ~ 01. or t8,M'1.60, of which 1',985.86 was CIIXpGJ1ded dur1.ng tho year 1936. JOB 41'19, 11,046.63. GOver. tbe coat during the year 01' raatorlal and Dupont.loa turni8hed in ooDUMtion with iihe laying of au lnch water ma1n8 on m8\';orth Street. from a point <me h1mdred t1!'ty teet WGst of' Hinth street to the west .1de or H1&blud Circle. 'l'be OOJllllOJ1 labor on tbJ.8 job was turnished by WPA workers. Tlw job 1ra8 ooaneuoed 1n 1936 and o01llpleted in 1931. at a total ooat to 1he 01 ty of .1.331M. ot whioh $284.91 _. expended during the year 1936. JOB l1SO. 122,...,'19. GOVer. the ooat during the year ot material end super- Ti810n turn1abed 1u oonneo't1on with tho completion 01' the lay1ne or an e1:::ht 1nc h -.ter ma1:o. on Front street, trea Borth Street to Forrest Avenue) six inoh water -.1%1 on Forrest A.,enue tram F1tth s'tren 1;0 Front street. six inob water main 01\ Fifth S1;:N8t trom Grand Avenue 'to Pao1f1o Stt""tJ aix inah water ma1n on. Graztd. A~ b"OJIl Santa Fe Avenue 110 Fif'th s'tree-tJ six 1mh ..~t' ma1n on North S1:i.re$t .trom. Front street 'to AJ"thur street, tour boh --.wr ma.1n on Arthur S'treet from North s'troot to Linooln Street. and two 1noh ...ter main on L1ncoln Street trom Arthur street to Chee'ter streot. The oonmcm labor on th18 job .... turn1ehad by WPA workers. Tbe job was o011lilGIlOed 1n AprU. 1931, md stUl r-.1n& uncompleted. 102. ill o.t the above jobs bear the "'OO.'DMtlODl ot the -terworb adT11017 00.- at..t.on, and aU the .rk to be doDe ..... a.ppl'Cmul by the 01. ~is.io_l".. ...nw. the recorda of ~ 0<lIIII11..1cmere' ...tS.Dga at the time the.. 30ba _,.. appnma4 do mt 1nd1oa:~ the eatimated ooat ot tile jobs, and it b. 'therefore. Sm.pca81ble to detem1J:.le Whether Of' not the aotua1 00.10 exceeded 'the uaount approftd. by' the OOIlIIld.aslonera. Attention 18 also direoted to 11-2409 G.S., 1915, oonoenling waterworks aXUm.1one. Jt.E'l'ER BOXES AND ACCESSORIES, .1,674.60, "presents puroha... of new meters troa the JeptuM Meter ~ durlng the year 191T. FURNI'!'URE .A1i1D FUTURES, .88.15, representa the coat of two storage cabinets and a typewriter desk tor use by' the waterworlm Depu"tment ottice, puro.hand Ouring the year 1931. LABoRAroRY RQUIJ:l4ENT. $1,014.02. represents the coat ot equ1pplng .. 1abol"&tor.Y tor the testing or water by the oity cheiat. the laboratory lWl. installed during the year 1931. tRANSFER - 1931 ESSEX, $600.00. On BovembGr 29, 1931, the oity ooDld8.1on au1;hori.ed the tranofer ot the 1~1 Essex oar, O'WrIed by the Waterworks Depart- ment, tor $1.00 and other oonsideration to the superintendent \lIho has previously been using the car in h18 ofticial rosiness and defraying the expenses thereon. The neoeefUU"y en'try 'to take thG car out of the plant and pr<:>pert,y acoount at i't8 original cost was made by a speoial charge 1x> Depreciation eXp8ne<t for tile year 1931 and 1396.00 and a oharge to Reserve for r.epreou't1on 01 $254.00, cover- ing the amount ot depreoia tlon previously set aside tor this 1 term. All ohargee during the year 1931 to plant and propet"ty accounts wre made rrom ola1:u ottiou.lly approved by 'the board of oonm1sdonera thl*ough periodio appro- priationa. No examination or verifioation of plant and proper'ty 8.OoountG were made tor prior years. CURRENT ASSETS. as at December 31, 1931, sh.own above in the amount of $142,915.89 are mAde up of the following items, Cash in Orrloe Cash BalaDOe-Oi ty Treasurer Cash in Batlk-Re'VOl v1ng Fund $ 608." 61.2tiO.OO 2.SSS.92 ,12,831.Sa 13,800.00 51.189.11 . 64,39'1.86 eer'tlt'1oatea of Depo.i't C1 ty of Salba Bonds C1'ty oE Sal1De. 1'eIaporary Iotee "'f1,826.49 1,696.81 8,110.14 444.27 1 ~ i~ AOOO'W'l ta Reoe! vable Ka ter1al and Supplies Prepe.1d 1:n.surance 'total C'W."nmt NJ8.t~ J~42~9"6.89 CASH IN On"ICE. $609.94. represents oash on hand in the Waterworks Depat'~t oft1oe. The count at the cash was aade dUJ:"ing tile course ot tile au.d11:; on .A,pl"~1 6, 1938, aDd reconciled baok to Deoomber 31. 1931. 'lb. oash ooun:t rev88.led an owrage o~ aotua1, Gash 1:11 excess of the recorded oash at the year end or $1.84. whioh o'ftrage ex1swd e:t the beg1l'.l.n1ng date ot the flUd1t, and unreoorded ouh ot ell.24 covering ever pa.)WJnt of aoOOWlta \Id11oh are not run through the lOSe boob _til future b1111 are "nde~ upon whtoh the o....r pa~te are e.pp11a4. A4j.ttug en...a a441Dg to the oub Oil haIld at Deeember $1. 1931. wn ... ot the.. i telae. !he eaahier bas an '*O'I'er and short" Gash box wherein da11y oaah d1t.tereMa U"e adjusted. Cash overa,g.. are phoed 1n this box but are not re- oorded in tl1w ouh "GOrde, an4 caeh shortages are made up from thie box troa ts. to time. At 'tn. date ot the oaah oount b)" the aucU:tol"8. the box oonta1ned three oenta, but it W&8 DOt posslble to c1e'tel'a1.ne Il'OIl tho lDbIOnmcha. noorcl .pi: 01 oftra.pa and shortages. the &1ROunt, it ~, 01 CASh in this box at ~ 11. 1911. Oa.h cU..bura-.enta tor meter ~.it rotunda, Jd.8oellClJ:MtOus pay 1'0118, ,freight, e2prea8. and petty o1.a1wa are _de trom cun>ent Gash on hand. Re1mbur......t tor au. 1 teana 18 mado by a oheok issuod each current mon. from 'the Revol 'V'iDg Fund., later described. Your a ttent:1on 1. direoted 1:10 13-2046 a.s... 1935. 8lch requ1.res ..u revenues ot b W.:terworb Department to be depos1ted dally 1n the o.1ty treasury. CASH B..U...ANOE-oITY mEASURER, '61,250.00, represents the UIOunt of oash in the handa of' the 01 ty tr'e&surer to the oredl t ot the Wa terwol"D De~nt as at ~oem.ber :U. 1931. This &laO\1Jlt 1ftUI oheabd with the o1ty tJ'euurer's reoord. A warrant-check 1.n -the asnount of .635.42. oo'Wr1ng all re1mbur.eaenta by 'the oity treasurer ot olaw preT10usly paid. ou't of the Waterworks' Revolving Fund, later described, was cleared on the ~urer1s reoord8 in Dec~r, 193'1. but \\'as no'" recorded as e. deposit 1n the Revolving Fund on the We:terworks Depart- ment's records until January, 1938. An on~ry to reooncile this ditf'orenoe 1nIJJ made by the auditors. 1he oombina't1on warrant-oheok issued by tho oi'ty does not meet statutory re- qui.rG.ents "8 "!"rents should be drawn. on the oity- trAisurer who in turn take. up suoh warrants by check. CASH IN BAllX-RBVOLVnW PWD, $2.538.92. represents 'the amount at Deoember 31. 1931. on deposit 1n 'the Planters state a..:ak. Salina, Kanaa,a, W ih$ oredit of the Wa terworkl Depar'tmiltnt account. Thi. aocounta i8 1n the nature of a revolving tund or the Wa:tenorits Depertm.ent and 1. handled 11l 'the following IlalJDer* Deposits ot all oolleotl.one at the Waterworks Departznen1:, 1..8 such oaah as 1. retained in the Ttaterworu Department offioe, are clepoai ted ~thi. acoou-nt. At the end ot eaoh month a cheok 1;0 the 01ty olerk 1. written -.gat.nat 'the aocount. covertug the to'tal depoaita so made. The o1ty olen, in turn, in- oludes such an amount in his monthly remittance to the city treasurer. D1e- bureementa are WIlde f'rom 8llOh W..:terworks DepartrlWnt acooun't 1n the Planwrs staw Raak dur1ng the month in pa)'Jl8J1t of olatms against the WatGn<<>:r. De- :par1aent. All d1abur.-.enta &I"G ...de . cheeks. 8~d b7 the SUpc1"intcmdrJnt. Reimbursement cheoD, covering the disbursements 80 made agains't thia tl.ooouut.. are reo.lwei wsuall,. i.1doe eaoh month froa 'the 01'ty t.reas\U"'er t.hrough an apprv- pria t.1on made by the board of oommis81one-ra. and suoh reimbursement Oh~S;8 are 1n turn d4posl'ted. 1n. this acoow..:.t to bring the acoount In:to proper balance. All oa.ah reoeip'ts of the Waterworks Dopar__nt ~re traoed through thls aocol.U1.t to the 01 ty treuurer and d1sbursemen1;e from this aOOOUD:t were audited. All d1sbursemezrts 111 ptLj'IlOn't ~ ola1w,J wen supported by .~1al Waterworks Depart- ment vouohers. Your attention i. oa11e4 to the tact tha1: mo.'" of the vouchers tor the )"8UO wore not properly wrUled by at'tidavi t. 10-802 a.s., 1935. 104. lleoonoUlat1on of thAt 'billa.., per books ., Duul. with th~ &lpos1to.,. ba1anoe .. at x.eem"1" 11, 183'1. aDd .UGh bala.uoe wu oont1-rrDed b7 ~.pon4enc. with the be.:Dk. An a<lju.ataent ot e1,pty cents was made to prcper1)" reoonoU.. 'thia MCIO\IIR. .AU ~. .....1...4 b7 the Wa:tenorka DepU"tment sho~Jld be epoal ted da.117 wl1b the 01.. t;Naeurer. 11-2408 G.S., 1935, end oa.n be d1abur..<t onl)" upon 1ega117 ..\lb.-bed -.rran.t8 drawn on the treaelU"e'r, 10-806 O.B., 1931. !be 1le'9'o1~ !'Imd o~ the lIaterworkB Dep&rtmen:t, the"to~. &.0. DOt ..t ata.tu'tlol7 ~t.. CERTIFICAtES OF DEPOSIt, .12..811.12, represents ap80W depo.ita at Dooember $1, 1931, 1n the banka ... toll.., Date Date Inte1"8st Ho. X.eued R9L Rate -. . P1an'ter8 state Bank 18312 9-11-37 9-14-36 2" 18315 9-18-S1 9-1S-a8 2 ,c 18386 10- 1-37 9-28-30 2" 18406 1o-ae-.S1 10-26-38 2% NtloUD.t , .1.419.90 1,483.44 1,$98.3& 1,441,:4.:1.. .to,tal PlaJ!t.re sta tA hnk lat10nal ~ank ot haorloa gl084 S.12-31 ~Sloaa e- 4-31 $ 6.SO:S.10 5-11-39 2 % 8- 3-as 2 % $1.424.10 1.31J,89 ToW Ua tlonAl Bank ot Aluerica L - 1 11. 2,802.69 Famers Na tlow Bank ai:199. S- 3-38 3... 2-39 LeIiS. Interest on Renewal e 2% ot $4.231.63 2 01' /'I i..i.316.26 L 8't~ total F~. Ia ttonal, ,Bank total C.rtU'loatea of' ~D1t 4,~l;.6S l.12~8S1." !he .bow eert1tloatl88 ot deposit an klapt tn 'the ousted)' o:t H. L. B~ Super- tftwl1dont ot 'the Waterworke oepartmen:t and were verified. by wpeo1d.on by t.b.e auditors. Depository bonds, seouring the ahow deposita, were in acoord$.Me nth atatutory requ1reJaentlh There a.ppear. w be .no atatuto17 authority tor the 1Jm:Iatzasnt ot fundal ot the oity 1n speoial deposits 1n banlca tlQt .ubjeot to tmt..d1a te wi thdra-.1. CIn OF SALINA BO~n.s. .1$.800.00, repreaen'U the taoe va1u.e at Dooem.'ber 31. 1911. of inwa-tmont8 made by the Waterwork:8 Depa.r-b2.ent in bOlJ.ds bGued by the Cl1;y r:f Salina "tled. If Internal bnprovemen"t Bonda." as tollCIWD. Balance, .... Deoembe.. 8,1. 1936 Less. Re1;1red - Year 193'1 - $14.100.00 soo.oo ~lano! ... Deoember 3,1. 1931 ll.t.aoo..oo ,,..~ _w'_ ..'~ !'he above lnftstaent oonsists ot six bonds, uUlrlbered 6 to 10, both molus!... of a tue UIOun't ot $300.00 .aab,. and twel'ft 'bonds, numbered 12 to 2S, both bolusi9fe.. ot a t8.00 amount ot $1,000.00 ea.oh.. lsllIusd September 1, 1933, and due serially fro. September I, 19S5, 1>> Soptember 1, 1941, 1nclWllve, bear1nc interest at 4': per annum. payable eem1-.zm.ue.l1y on lUlroh 1st and September lat. h bond8 are in the oustody ot the superintendent of the Waterworks Department who kMP8 1;hem in a sate.. deposit box 1n the Planters state Bank, taken out in the neuae ot the SaUna Wa:tor Depariment. The bonds were 'ftritled by inspeotion by the aucl1ton. CITY OF SALnA 'J.'.I:iY.PORARY NO'mS, $51.189.11.. represents the l."'1Vestment by the Waterworks Depart:.:~mt in u.mporary no-tes issued by the City ot SaUna.. Kansas, ... toll0W8' Interee't Date !~:ue d ~S. Date DtJe Rate Amo\Ul t 6-7-35 Storm Saer 111 B 7-6-35 5% . 110.48 9-%1-36 Sheridan streett and lta:Mu AftnuG - Curb and Gutter . 2% 1,900.00 7-23-36 La tara! Sani ~ry Sewers ... 1% 3,125.&4 2-16-31 Vi.P.A. Projeot 1/5145 ... 2% 4,000.00 ~ 2-16-31 tt:.P.A. pr-ojeot #5112 . 2% 4,000.00 -6-20-37 VI.P.A. ?roj&ot #51&5 ... 2% 1.000.00 4-20-31 lV.P.A. Projeo't ,~112 ... 2% 1,.000.00 5-11-37 l'~.P.A. Projeot #,5503 . 2% 6,600.00 10-&-31 fi.F.A. Fro ject 1f6002 ... 2% 16.000.00 12-1-31 Paving Beloit Avenue and Sunset Drive . 2% l2.00S.15 12-31-31 To tal ~6l,189fl1 · Payable... soon as bonds are bsued &n(. Gold.- No 1nWl"Ost has been paid or acorued on the above notes, and your a'ttent1on is oalled to the 1'8.o't tba't iJvo 01' the notea are prust due. The Iilove notes arc 11'1 tho ouatody ot the superintendent of the Waterworks Department and are kept in a sate in the ott10e, and 'We1'O inapeoted by 'the auditors. ACOOUNTS RECEIVABLE. .1,696.63. repreaell'ts 'the UIOunt.s due from consumers and othora at Deoem'ber 31, 1931, &8 t'olloonl ACCOunts Receinble J~ 1. 1931 Plua - Billings tor Year 1931 - Water K1aoellaneou8 Salo. Penal ties . 846.18 Was - Reba tea DeoGmbor,. 1931 Billa - Accounts Charged 01'1' Cuh Collections 1133,686.12 2,.158.14: 1..O~9 .3,4 t- 6,181.96 331.40 127.596.~ 137..4-64.20 415$.310.96 Plus - Misoellaneous Reoeivables ----- disolosed by audit 136.718_30 $ 1,694.86 13.11 Total Carried Fo~~ . 1.607.11 106. 1,otftJ. Drought Forwa.rd 14'$ .. Aooounte Pa.1d in AdYanoe - . 1,607.11 11.24 A.ocoun'ts, ~eoe..lvabl,e ~embeT :n. 193' ~ h69f!1Uo 1M stub aeoo\U1tU1g ..thod of billing 18 in us. by the 01 ty and billa *" pnpen-d, totaled. and proven on a Burroup BilliDg Machine. !be oaloula- tiona of UDtta of water un4. ae ahOWD by the meter booka, were teet oheoked agaw't the un!. ts bl1led. a8 shown by the bUllng maoh1ne. Teat checks wre aleo made of 1ndtv1d.wLl billings to 4ee U the billa were propared and paid in accordance with the rates provided by ord1nanoe. A penalty ot 10% 18 usesNd tor f'aUure to pay billa when due. lioweT$r. such penalty is waived in oaaes of 81ok:.rwas. to W. P. A. workers, 111 eo1l.8 minor instenooe to aiV ottloWe and oooasionally to large users who are delinquent for a ahort period. Cash received from 'the (,tOUeoUon or water bUla and maoel1aneoua sales ... test checked aga,1ns't 'the oash reoord. IIGthods ot handling oharges tor m180- e~us servioes, mater1als, eto., were also lScru1anized. The total }}111lnf~s ot the year, plus the ou'tstanding aoooun'te at the bt.~g1nn1ng of the year were a.ooounted tor either in tOO form of cash reoeived during th$ year. discounts and N:baws allowed, bad debts charged off, or outatandin:z-; Moounta due at the CloM of the ~...a.r. During the Jear, by approval of the gowrning t'Ody, e. l!l\lm11$r discount tor watering u:wns and fiovrers of 25% was allowed for t.h& billing period trom May b) October, inclusive. A rebato of' -the Dec6.."llbel", 1931 bills to all oonlllumers was also allowed by the oollmisnon 1n thf; fimOunt ot $8.181.96. Amoun:ts charged off.' during the year in the amount of' $331.40 were approved by tbe board of city oommis.sioners during 'tl1e course of ~ audit. All wa'ter usod by o1:he"' city depar"blwnts and funds appear 'to be motered and billed. exoept the _'tar used in sevoral of the parks for sprinkling the la1m1!l" shrub., and flowers during the .tNllJner months. Included in 'the ou'tGtanding aooounts at 'tho ltnd of 'the ~ is an uup&id bUl due trom. the oity ew1.me1.1.ng pool tund ot $S21.54. HAf!i.'RIAL AHD SUPPLIES, 88.710.74, repre.en~ the value of materials on hand at DeOember ~l. 1957 II a8 tollcms& Opera ting Stc"rcul .lila-teriiU )Soter DepaJ"'tment )fater1al fetal >>atonal ap.d Supplies $5,620.50 2.890~!! H."jO,1~ A phy'8ical1nventory of all me. t0r1als was taken at the .md of' the ymu.* under the suporvis1on of' -the superin'tondont. who oertitl.o d that: 'tho qwmti -ties 1.'lere correct and that the items wre prltled at the lower ot OQst or mArket. Test oMckt$ o~ the m8:tnemat1clA1 8.Qouraoy ~ invent.>riea W62*e made by 'the auditors. A:J1 adjuetmen't ot ,410.63. neC~UlllJary it> bring tho invaufur1es of oporating stoNg material aocount into &.greetmmlt with the Q01?..u..l lnv€ln'tnry, Wt'l5 mtlde by- the 8.ud.1tors by a on urge ~ op>;)rating expense. 107. PREPAID DSU1WlCE, .....~1, "pre-._ tke uuap1red portion at Deoembel' 11, 198'1, of 1D.turuoe ~uma paj,d by the ".NOra Departnen1;. .All 1neurar:Ioe pol101.. 'W... 1Dapeoted by 1be audltor., and an lD8uranoe abhe4ule .... prepared, . brier 8UrDIna1"y ot 1lblab 18 as follows. Prope~ P\bptng Station Buildlng Pumping statton Maoh1Dor'.Y and Equipment ae.rage and Warehouse Bldg. Dnll1n& and Garage Watftr w.U. .. Bu11d1ngs Water WeU. .. Equipaent steel W..ter tower Ele'ft t:ed Wa.ter Tank Plant Boiler' Yf<)~'. Co:m.pemsat1on) .. . Employer's Ltab. ) Contractors Job Lab. City Hall C1 ty Hall Ti&.l"ranu. Cheoks, No 1>>6 Eto. 1935 Ford i 'f.P1okup 1935 Ford I f.Piek:up 1936 Chev. l~ T.Pickup 1931 Essex Sedan Total }.nnual Premium. Cove~~ F1re ad Suppl_nta.l Con'trut (90% oo-1naun.noe) Fire and SUppltlllental Con;traot (90% 00-1naure.nM) Fire a.J.'Jd Slapp1emental Cont:ro.ot Fire &11d Supplemental Contract f1re and jlupp1emental ContnLot Fire and $~lemental Contraot Winda1:oni Windstorm (90% eo-insurance) Breakdown Mcszfmger & Interior Robbery Mercantile Safe Burglary For~ry or ill wration Fire t Theft &: T-ornado Bodily ~u.ry and Prop- el'V ~ge Bodily Injury and Prop- erty Da.mf:\ge Bodily Injury and Prop- erty ~ee Amount of Annual Coverage Premium 111,000.00 23.000.00 1.500.00 '..100.00 t..900.00 2.900.00 '(,500.00 60.000.00 15,000.00 ( Legal ... ( L1ab111 V 0.1].0..000 .00 1.000.00 1,000.00 5.000.00 Aotual Value 6/10/25,.000.00 5/10/25,000.00 6/10/25,00.).00 . 8.1. 16.91 3.91 6.66 15.19 13.19 25.62 61.68 2'1.83 309.78 194.65 17.10 6.41 12.15 5.65 29.72 29.12 23.24 1 ....... 4 m7.,11 Your fA ttentUm. i. directed to the tact tha't the d.epar1lnent baa no tire, theft and tornado CO'ftr&ge on the 1936 Ohevrolet. Fidel! t,y bond in the amount of $5,000.00, covering tho ..oretary-oa8Jder ot the Wa.torwork8 Depar1ment, 1. in toro. in aocor4anoe with statut.o17 requ1roQllu1.te. Fidelity bond 1n the amount ot ".000.00 oovering the superintendent or the Waterworks Depar1ment an4 tho oity manager. who are the same person, lftI.8 also in toroe during the year. BONDS OU';SIA1WING, '246,000.00. represen'ts the face valQ$ or City of salina Wa:berworks Bonds, oufillrtcm.d.1ng at DGoamber :51, 1931, originally issued tor the purpose of purohaaini the water aystGl. a8 f'o1.low8. ihmds :{8suod tor the Pw:o}~a" of' Plant ~ .. Bonds Ret-~r~ to J9.llUAry' 1, 1937 Bonds Retired Year 1931 $329,082.00 v- 30,000,00 Bonds Outstand1n$ - Peof;1mber ~1, 1931 $605.082.00 359,082.00 U1G aQ9$}~QQ. loa. 1be bonda were 1eeue4 Ootober 1, 1936, _d are du. aerially troa October 1, 1938 1:0 Ootober 1. l~, 1no1ualw, aad bear interest at ..~ per annum, payable eean1- an.mally' em March let and Gotobor 1st oach year. Although theae are gcenJ. obU.gatlon bonda ot tile enti".. city of Sa11na... bn8.... the _.rworke ~ baa met the pr1nolpel aDd interest ~nt eaoh year 81noe their issuance. the 'bond. reoords ot ~ oity were 1napeoted and bond8 ret1red d\U"ing 1931 were lDepeo1lH and tound to have been said and properly oanoel1ed exoept tift bonda ot '1,000.00 MOb whi. haw DOt 'been .. ;vet preHnted tor payment to the Piaoa1.AgeD.oy'. In addition a reooJICil-.nt ot the lanlsae ,1alJ6l .Agency Aocount cU.eolo8.d tba 10 an add1 tlonal .1.000.00 ot bonds reUred 1n prier "'U*8 had IIOt 11.8 yet been pJ'esen1,\ul tor payment. Fads 'to properly ret1.re suoh $6,000.00 ot bond.s, howver. are on deposIt with 1:1-. l'an8aa Flaw Agtlmoy. ClJRRIIIt L1AIULIl'IES .s at DMembW 31, 1931. ano.m above 1n tM ..aunt ot $9,111.16 are made up of the following items, Total Current Llabil1 tie. . 129.16 6,200.60 2.161.60 tp .11'.l!. Aooounts Payc:ble Meter Depod'ta Aocrued Ill'ter.s't on Bonde ACOOIDIT'; PAYJillLE. $129.16. repr&8on"tG the f'011owing aooounu ~le and unpaId by the linter Department as o.t December S1. 1931. Sales Tax Dopar1me1'l.t, sta'to 7.x Commission Com.penao.'ting TaX Depe.rtmsnt, state Tax Commission ~. 13.60 65.56 . Toial Acoounts Pe.;y-able 1~!9.16 The Ibove indeb'tfldnoss represcnts the .e.1o$ tax (l~,e ell tax~~7_~:~._L': rc*_;. ~ 'L.~; ,ill Deoember. 19:51. and compensa ti.ng or use tax on hrtioles purehas$d by 'the wa.terworks Depa.rt:ment out.side of the state of bnDas tor the months from Jl.'Ui\.e to Deo.-ml19r, 1931, inolwdnJ. 1'M above amounts were paid 1n Janue.ry-, 1938. Your at1:entlon 1a also d1reoted to a oontz'aot ~l" two ...wr ...lls entered 1J1to em DHomber 31, 1931. tor ,..&60.00 with L&~~st.el'n CollJPtUlY. f:b.e work wa-sperf'orme4 and payaent made in 19~8. W;;TER !lEPOSITS, 16,280.50, represen'ts the ou'tGtanding bala.nce ot depoai-ba made in the 01 ty by OOn8U!'llera 1;0 guarantcte the payment of water accounts at December 31.. 1931, as follo'ft_ Oute'bm~ Bale.noe Deo_ber 81.1936 !!!!. .. Audit Adjustment effecting prior Period Ad..1us'ted Balenoo December 31, 1936 Plus .. Meter Depos! ts Reoeived Year 1931 - .6,000.60 15.00 ou'tst.an~ Ih,lanoo Deoember 31. 1931 t6.1Ui.50 ~1.641.oo ".180.60 1.480.00 '6.260.6.2.. 1'0 tal Lee8 .. lteter neposI't retunds Yoar 1931 - 109. Motel;" depos1 ta noel w4 and refunded -4ul-1ng the )"8ar under mi... were vori- f18el by wa't oh"ks ot tho '-1" 4epo.!.t cards with the euh "oora, tU\d tho total outatAmd1Dg depoalt at the yee.r end per the general 1Nter -" reocnoilod w1th the list of 1mUv1dual depotd. tor. as ,...epared by 'the oaamler.. .An adjuaimmlt ot $16.00 oowrhtg 1h1!J ditterenoo in prior ~CU"8 Wall made to bring thllaoooat into proper balanoe. Your a'frtMmtion 1s d1reotred to the lut that in_re.t on meter depositb 18 m~ pald by tM Water Department in UOOI"danoe with l"equS.rements ~ 12-82.2 G.S., 1911. ACCRUED niTERBSf OIl BONllS. ..,061.60, represent. tiw amount of tnW1"$st 01'1 City 01' Salina. bn8&8, W.:t4rworka Departmen:t bonds accrued but no'" due at Deoember S1. 1931. Inteftat on aU outstanding bonds ... pald in Oo1:oOOr 1. 1931, at which th1e bonGs in thG taoo DlO\Ul't 01 $30,000.00 were re~ fhe uorue4 1n'tereat on tbe 1"fJIUin1.ng bonde at the 010.. 01' the year 18 compu1;e4 on the ta_ UIOunt ot .248,000.00 at ~ tor three months troJa October 1, 'to DeO$mber 51, 1931, lno1udre. RESERVES, tm.,"103.80, repreaents the balanoe at Deoember ~U. 1911. 01' the following OOok re"1"V8es R.eserve for Depreoia:tion Reserve tor 8-broet Construction of Flush Tanka Reserw tor RetJ.rement of' Bonde $63,101.58 232.22 _7.5pO.00 TotA!. l13h~~9t8? RESERVE FOR DEPRECIATION. $53,911.56" repr$.e.nts the bt\lanoe a't Deoember 31. 19$1. of the book re64U"W .et aelde tor deprooutlon on plant and property, as follows I Be.lenoe Deoember 31. 19S6 Plus - Deproolatlon Reserve added in Year 1931 - $47.631.31 9,163.24 $56.164.61 Lees - Purohaae ot Replaoecmt - Meter. ReplaoiDg paving on Job #118 Tnnat-er ot 1931 Essex . 866.09 1,926_14 264.00 Z.05'1.,03 163. 'lQ1.58 ,~Q.MO ~oember 31. 19$1 'l'tw amount added to the reserve acoount 1n 1931 wa.s oha.1"pd to operatiJ:lt; UOO\ll1ts for the )"8fU". and 'the coZTeOtneas of all deduotionu during the .,.u ,... ver1tled. !his aooount represents a book reserve only. ... no oash tunda are ac'bua11y se't aside or 8e'"~ted. RESER'V"'E l'UR STREET CONSTiWCTIOll OP FLUSH TANKS. 1332.22.. l"Gpr08ents the am:nm't reoelved ln prior yG&l"l.1 tram the Sewer Fund oovering the 1ns'tal1at.1on cost of flush tanks to bo lnsta11ed 1u portions of 'tbe City not no\'( receiving water ..-mo.. AJ& ...tor wdn extena1o%la are oxtended 1>> the a.pplicable districts. flush tanka will be installed and oharged to this rese1"Ve aoooun-t. No ~ge. d.ur1n.g the year 1931 were m.&.<M against this reser"I"G. This represents a book NSOI"ft only.. no oaah funds ..re actually set aside or aegregated. 110. RESERVE FOR RETIRDlEft OF BONDS, 11,&00.00, represents the oharge ot '2,600.00 per month ..t ...lcle t1"OIIl Surplua for the annual rettrementot bonds in the amount of $SO.ooo.OO. The balanoe 111 thie acoount at December 31, 1981, re- presents the mon'thly entries from October 1, 1931, to Deoember 31. 1931, 1noluelve. This aooount represents a book reserve only, ..e no. ouh funds are aotually set ulde or s:gregated. SURPLUS, .690,822.88, repre.en'ts the net lfOrth of the Waterworks Department at Deoember 31, 19&1, a. tallona W.-. ~bo.r 31, 193~. Plus - Audit ad3ustment effecting prior period Ad.1usted Surplus j)t)oember 51.. 19$6 Plua - Prot1:t for Tear 1931 pel" ExhlbU.l "B" - t83-6,an.M 656.44 $831,628.38 Le.a - Set aaide tor Bond Re'tlremente - 60.194.60 $698.322.88 1,500.00 ~e Deoember 31. lDS1 '690~822.88 The portion or Surplua appropriated 1>> Fixed Plant and Property and the portion of unappropriated Surplus as at Deconber :51, 1931, i. as follows, Surplus invested in Fixed Plant and Property Unappropriated Surplus $551,024.15 133.798.13 total .600.62~ OPERA T10N8 UndM' Exhibit "B" 18 shown a statement of Profit and Loss for the period f'ro1a January 1, 1931, to D&oember 31, 1931, inolusive or the Waterworks Department. A briet Bl.1DImlU"Y ot the operations tor tho year 1931. oompared with the opera- t10ne tor the year 1936.. 18 as 1'o110lil81 Tear Y8QJ" 1931 lGS6 - - Re"nmue. 1136..876.09 .13~.S91.20 In'terest on Bonds. Depreoia'tlon and Amor'bbatloJ.l 9.392.66 9.626.84 t12&.t83.44 $121.862.36 36.160~86 36.864.69 . 91.332.59 $ 84.997.67 50.638,09 31.492.09 Lea8 - Refunds, R.lbatea e.nd Charge otto Open. t1ng Expense. Net Proflt ~ 6O,794-~SO $ 63.606.$ The above 8tatemcnt 18 1nd1oe.tlve of highly satisfactory oper8.t~ results for the de~en't during the year. 111. OPERATING REVEWES.. '126.488_<<. tor U1e par li!1. ooulst of the foJ.l.owiDg and. are ~d below with revenues tor tJie )'9&r 1936. Year Tear 1831 198 6 nomeat1o OoD8Ulll8ra RaUroads County lNU41ngs City BuilcUaca Oi" HydrcrtwJ Oi ty Sohoole 00ve1"DlUm't Build1nge ,105.882.90 '.612.80 664.'10 4.619dl 16*190.00 1.4:84.80 62.10 1133.686.72 $128.529.23 sale ot Water Penal tiea lIuoelleneoua In:tlereet ReoelTed. Rent Received - 1.019~ 33.00 904.01 2U.OO $135.81e.09 t151,391.2O Less - Retund.e. Rebe.u"s an4 Charge otis $100,828.21 4.551.15 691.20 4,433.96 16,690.00 1.414:.00 120.68 1.011S.U 62.25 1..-'86.61 228.00 .... p,,392.65 ---..-, 9.528.84 [1?6,4S3.~_ t~af.~~f3~> IMTEREST RBCErlED. #004.05. oonsists of the following: In'terea't on Cer't1flca'tes or Deposit :Interest on Daily Balanoes I:nteres't on Temporary }k>te~ Interest on Bonds Total $262.10 6.36 g1.~.LT 664.00 j~.03 1'he above tntereet does DOt 1no1ude intere8t reoeivable but not pa1d. BENts REC&IVED. '&33.00. covers the nntal ofa 4welling hous. and garage owned 'b7 Use WatG1"1IOrks Depar1:ment, located at 4Ot) South 5th street, with a montb~ rental of $19.00. pl_ an additional cha:'"gtt ot '6.00 rGceiYOd dlou"i,ng the month of >>arch, OPERATING EXPENSES. $35.150.85. conabt of expenses necessary to opere."be and manage thia depfU"'tment for the yeur &-8 &hewn \mder Exhibit HBlf. .. SUl:lt'lUU"Y of' which 1. as tb 11.ow, Wa:ter SUpply Expen.ee Pumping st& tion Expenso D13vibut1on Expense Oommero1e.l and Gemu"u Expense ~ 5.842.91 16,,501.46 5,09~.1S ,10.105.". 135~u;o..8lt Total ~...- 112. U&e to l.1.ow1Dg In8IaJ7 l1ldioa tea hrl.tl,. the 'ftU'loWl types ot a:pwse. moluded above, Salarie. and Wage. Paid 1180trlo Power SuppU... and Repairs to Kqulfl11D8!lt Office 8ta-tlonerr. SUppli.. and Print1r.lg lrunlraDDe total tlS,IM.'II 10,899.&6 6,364.61 1.761.64. 1K,,16 ~8.~fiOl'$' All ea.larlea paid ....r. cheoked to the ealfU"y ordlnances approved by t.he oc:mn18S- loners. Your attention i, dtreo'ted to the ta.ot that Cb8 aalar1ea paid the superintendent ot the Waterworks Deputrnen;t; and the ..c~tary-oaahier ot the W8.'bertllOrb Depariment e="&94 the statutory limitations as tollowaa Annual Sala.1"y actually paid year 1931 Annual Salary 'to be pdd per SAlar;; Ordinance for Year 1938 M~um Annual Sal8.r'J L1mi ta tion 15-2402 a.a. 1&36 13-2403 G.S. 1935 Exeesa for Yoar 1931 }~xoe8S on Annual Basls f'or Year leSS 8eoretar,y S\~r1ntenc.\ont Cashier . 2.~10.08 . 1.404.00 2,500.00 1.440.00 2,400.00 - - 1,200.00 10.00 204.00 100.00 240.00 IWl'ERItST ON BOKDS, $12,082.50, tor the year 1931 eonsis-tn of thG fvl1owiro..g. Interest on $21G,OOO.OO 0 2~ tor {# Mon1ha. at $1,035 per Mon'th Interest on $246.000.00 0 4\% for 3 Months, at $922.50 per Month $ 9,315.00 2,16'L.50 Total ua..oo2d~Q DEPRECIATION .AJm AIIORTIZATIOX. 118,465.69, tor the year 1931 oonaists at chargee tor aocruing deproo1a.t1on ot Plant and Property end tor the uaortiaation of intangible ..ana. u to11en. R!Ereoia t10n '166.27 per month tor 12 months Speo1al Dep1"$oia'tton on 1931 Eseex Car . 9.1e~.U 396.00 ~rt1~at1on ot In::a~ibl.. 0% of .aa,'1ti3.BO per year Total $.816.36 ~~8..f'5.69 '111e rates ot depreola't1on used tor 1%16 mon'thly oharge were determined by tho oitr- eng1neer'8 departm.ent, a8 tollows. C8S;t;--. Iron Wains 1'%. Fire Hydrants, val;w. and Valw Eo_e. Flow L1ne~. 1%, Tanks and towers l~. gtruoturea and Uanho1es. ~terG and servioos. Pumping Station. Sand Trap and Reae1"V01r. Stat;1on Piping, Furniture and Fixtures, .. Venturi Meters. Go.rage and storage BuUd1ng. 3%. 1aprovements 113. to Bea1 &s__. *. ,.., Bous.. &114 Derricks, Iztdlv14wt.1 WeUs, W.11 '-P and Motor., Cottage, Electrio P\apa and Moton, .., Wrought Iron 1fa1ne. tl"uoka and oan, 10%. ~ IIltr1ee neoes8Uy to ..djun the books to oontonn 1l'1t.h the audited baltUloe 8heet and p",~lt and 108a statement are shown UDder Sohedule 2. !be auditors w.1ah to expree8 their &~.o1a'Uol1 tor the cooperation of the eupe.... lnten4ent. ouh1er and other olty ott101a.l. and employees during the oourse of the e'Q'tl!Ii~t1on. 114. CITY' OF SALINA, lL\NSAS ~bl1; "Aft, WA'fh,"'RWORKS 1'EPAR~'NT FUND ~SBB:ET A8 at.. . r S~. 193' ASSETS .v-~..w t ad Propeny ~ Aea.~ Cub in oRtoe Cub Balance - ot ty TrouUI'Or cuh in Bank - RevolTing F\m4 Cert1t1oa tes of Depo.t t City' of SaUna Bonds Owned City of Salina 'l'aporary Iotee. Owned Aocounts Reoeivable Material and Supplies Prepald Insurance total Ow-rent Assets Total Assets I . 814,461.88 . 608.94 61,250.00 2.638.92 . 64.391.86 I12,811.S2 1$,800.00 61.189.11 11,826.49 e 1,696.68 8,710.14 "'.27 10.151.04 142.915.89 '1.007 .~~f84 LIABILITIES S~lU8 SurplUIJ at Deoember 31, 1936 Profl t from Janue.ry 1 to Dooelt..ber 31.. 1937 Exhibit "a" $657..628.58 .00.. 794~50 1698..322.88 1.500.00 LeGS - Set uide for Retirement of Bonds . 690.822.88 total Surplus .41J.ft.btl1t1.. o ty of S&).tna, kDsu w&terworks Bonde (lAw Hrially tJ'om 00llober I, 1936 1xl Ootober 1, 1946 inoluaiw . ,~) Current Liabilities Aooounts Payable Metler J.)eposi ta OUta1anding Aocrued IntJen8t on Bonds tpta1 eurren't LahUl t.iee 246,000.00 . 129.16 6,280.50 2.161.60 9,171.16 Re8eJ."'NS 'or 'Depreoiation - Plant and ProperW For Street Construction of Flw;h Tan.k8 Bor Re t1rement of' Bonds Total Reserws . 53.701.68 232.22 1,500.00 61..gesp ll~OO" .4&9.84: Total Liabilities and surplus, HZ. CIft' OF SALINA. ItANSAS WA'1'Q1IOaD DEPARMNT FUND II n 1Xhlb1.t -B- !!2FIT .ABD LOSS STATfI'.KEJlf Ff:'rJ&i. January 1 to Dooe:m'ber ~l. 1931 ~.. sa. 'Of ...tel' JleDa1 'tiba In_Net ....1:".4 KeD:_ Reoelwd. ll1aoell.usou. total anelQJa ~d.e, aebailee pd Charp Oft. DeCJeber 193' Billa Rebated Retunda Aooounta Charged ort total ).b)1'und$. Reba'b&s and Cberge Otfo Total R.venues 1 Opera~~eeEl ~a~t" S ..' .. ~nse aepairs ... well Pumps Repairs'" Eleotrio Equipment JIUbri-.ntG Bleoiorio Power ~1nS Station suparlntendenoe ~ Le.bor Power Fuel Lubr1oant:a Kiaoel1anecus SuppUea and Expense Repalre - steam Power Equipment Repairs ... 11eotr1e Equipment Repairs - Sta'tion Bu11dings and Orounds Distribution La.bo-r "'" Remov1rJg end Resertting Keters Labor ... lIewr :o.pe.rip.ent Repairs - lM1:ers and Equipaen't Repairs... Valves Repairs - ~dran'ts ftepnira - Matn.8 aepairs ~ Servioo8 ~ro!.al end General -sib.ries - Aooounting &I CO-lleo t1ng Salarie8 - Meter Reading &: Oo11eo;;i;-;:; .133.686.12 1.019.u 804.05 233.00 3$.00 T <jp'- 1136.816.09 . 8,181.96 S31.to 213.29 9.392.65 . $126.463.44 $ 172.25 11.22 22.19 3.637.2~ t 3,842.91 $1.380.00 4.002.86 1.162.31 101.26 19.. 628.18 11.18 696.26 1.599.02 16.601.'5 $1,404.00 1.404.00 1.065.80 130.02 206.00 l:US.l0 741.25 5.094.15 $3.024.00 1.969.18 116. CItT OF SALINA. KANSAS WA1ZRWORKS 1>EPAR\VENT rtnm r PBOFIT AND LOSS S'lA'l'KidENt (Coll.t_j ftoa JuIuary 1 to DHeIItber 11, ~9 '1 ~1a.l anc1 Gezl.en.l..-!Con't.) I&;hitain.t1... sal&r . 0tt10e hpp11" cad Ixpeue IDeun.noe Sale. cad Compeaa&t1ng faDs sta t10nery Uld Printing 8.l3O.08 1.266.56 194.36 3&,,61 4.61.48 ~ ~J'&t~ 'b.Pcm89. J'lottia ~ OPeJ)'\ir~ (bofore Int.&rest Depreo1at1on and AJDortlatlon) tnUt:reetf ~l'901ation anti .AlD:ur"_Uon Intenat on Bonds Depreciation Amorti...t1on of Inta:ne;lbles total ,In:tereTs't. De~olatlo~ end AlnOrt1aatiop let Profit (Frorn January 1 'to :oeOEmlher 31, 1&31" Ino.) S'(JMktAR Y -.-.....----..... Revenue a Les8 - Rebatea, Refunds and Charge Of'ts 9J'era.t~ ~..a Water Supp Exponae PulRpSJ1g sta t10n Expense J>1etr1'bution ExpenH CoaIaero1a1 and General Expense Profit ~ ~t1pA' l!1!"re8t ~"~la1iion !!me! ~r'td...t1on Xnt8re.~, Depreciation and Amoritzation ~t Profl t ~blt "5" (~,~) ~o ..10,6. ,!t . .1.2,082.50 9,6'19.24 ,. a .876.36, 31..160.~ . 91.532.69 50jf6S8.09 " OO.19f,,60 t136,8'16.09 9,392.85 $126,463.44 . 3.84;2.91 15.001.45 6.O'H.16 r 10.'105.14 t 35.16Q.85 . 91,352.59 SO.638.~ ~'t.15L 11'7. CITY OF SALINA, ltANSAS WA1"ERWORXS IEPAR7WmT Jl'UiD ~T AND PROPERTY All ..t ~r n. 1981 ~8E t;!3 ~lble Aaeete Q.OD8~ctlon Work In Pro~r"J Job No. 180 D1etrlbution Bye tela 8truotures and Manhole. Cut Iron Mdna Hydrants ValW8 and Valve Boxos ha.l E.t&UI and Standpipe _.r Bo.e and Accessories ~ter Supply Real Estate P\mlp House and Derrick Wells Well Pum.P8.t Meters and Equipment Flow Lines Pump~ station Rea. Ee ta te Real Esta to Daprovemanta Pump House and S'taok Cottage Other S'tJ'UOtures, Sand Traps.t etc. steam Pump., Boilers, etc. Eleotric PtIIp8, Meter. and Equlpaent Ventvl Me'blra Pipes and Piping General Equi~t O&ra.ge and store Bu11di.ng Trucks Furn1 ture and Fixtures Laboratory Equ1pnent Total Plan't and l'rofl'ty ( As a1; r December ~U. 1937 . .,228.83 513,8U~ 28 ,896.05 16,991.4:4 56,669.84 47.~10.10 . 1,625.00 1,202.88 29,936.10 18.021.S6 ~..081.90 $ 9,615.00 3,680.40 16,750.84 3,069.37 8.596.3l 4.225.91 11,929.99 2,196,43 10.146,76 $ 2,282.04 1,117.60 6.918.02 1,074.02 Johe4uJ.e 1 . 8.876.20 22,944.19 667,5l4.64 81,766.14 '12,910.00 10.391.58 ~~,4~!!95 118. Cln OF SALINA. KANSAS WA'1'It1tWOU8 IBPARt'litENT FUND ADJUS TDW .JOUlUfAL Ut'll.DS ~r ji. 19S' (1) Meter and Service Depar1aleDt; Expense ear. and Repair' of Buildings To oorrec't error in <U..tribut1on of l118oe11aneolUJ Sales - JulY. 1931. (2) CUh on JIand Surplus Aoooets Receivable To record unrecorded Cuh. (3) Revolving Fund 01 t;r Treasurer To reoord bsuanoe b-.r 01 ty Treasurer of check in ~nt of' 01 ty Vouoher #-2248 olearod in 1957 on Treasurer's records. Depos! ted end oleared iri 1938 on water- works depar'tlnent reoorda. (4) Accoe'ts Reoeivable (Wy'att Manufaotur1ng Co.) Rnolv1ng hnd To reoorel 41tterenoea betaMn oheok 1'1338 8.8 entered. and amount actually' paid. (5) Repairs-Valves Repairs - lfTdrantG Repa.us - Maw Repail's - Servioes OperaUng stores 1'0 reoord adjustment or aotual s 'OOros inventory with books. (S) Plant and Proper1:y (Trucks) Ixmmtory - Keter and Service Depar't:msnt '1'0 trMster Ford Truok 1noluded in invent.ory. AoooUll't Ho. 19 14 20 21 22 23 36 !fhe4\ll. ... Debt t 8: 19.00 . US.OS $636.42 . .80 $ 10.63 100.00 100.00 200.00 $300.00 eNd! t " 19.00 $ 1.84 11.24 $ei5.42 $ .80 $470.5S $300.00 119. Clft' OF SALINA, UNSAS WAmm'fORIS mPAR1m:I~T FUlH) 4PJU8TINO JOURNAL Klmms Deoember ~l. ~937 Acoount A I'a~ (1) Rep&ire .. St..t1on Bullcl1n.J;e and Grounds Interest Paid Interest ~elwd Rent ReoeiYed To reooN changes in olassification ot Profit and Loas items. (8) ~pald Insuranoe Insurance Expense Accounts Reoeivable Surplus To record Insuranoe adjuStt~nt6. (9) Sales Tax Sales and CoLpensating Talta5 - (Proti t and LoGs) To adjust Sales Tax - Year 1$:,137. (10) Sales and Compensating Taxes - (Profit 8.!'Hl Loss) Aocounts ~b1e To reoord liabl11 t:r tor Sales and Com- pens a t1ng Tax &8 at Deoember 31, 1931. (11) Surplus Meter Deposita To adjust Meter Deposit Acoount tor dU'f'erenoe 1n prior years. (12) Domestio Consumers (Water Revenuo) Pumping station Fuel To ocrroot error in posting Jour.oa.l Entry #611 - 001x>ber, 1937. "bI~ ~(Cont~.>, R!b~~ .233.00 904.03 $444.27 213.02 12.31 $ 17.05 . 56.56 . 16.00 t .50 9"41 t .904.03 233.00 $669.60 $ 17.05 * 65.66 * 16.00 $ .50 120. OITY OF SALDA, WiSAS WA1ERYl>RKS DEPARDlEUX FUND T ~ ADdUSTING JOURNAL El2"'1'RIES -, ~r 81. 1931 Aooount 50. (11) Depreoia t10n Expense Resel"V'e tor Depreoiation !J"uoks to reoord the tranafer of Easex Car to Superintendent in DeOember, 1931. hhe41l1e 2 (~ntt.). ~b1t Credi--! 1396.00 284.00 .660.00 121.