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Audit - 1948 CITY OF SAT.T~. ~ FINANCIAL REPORT CoveriDl;!: the Period from ~anua.ry 1. 1948 to December 31. 1948 D. N. TURNER ~TIFIED RJBLIC ~CCOUNTANT SALINA.. KAN~ CITY OF SA T.TNA. KANSAS INDEX Page Numbers Commeats 1 -19 Exhibit itA" SummarY Statement of Receipts, Disbursements, Transfers and Balances of Cash and Investments. 20 Exhibit "E" e>>mparison of ActUal Receipts with Budget 21 Statement of Expenditures and En.cumbrances Compared with Appropriations and Unencumbered Cash Balances at Close of Year 22 Cash in Custody of City Treasurer 23 Investments in Custody of City Tre,surer 24 -2'. Exhibit "B It Exhibit .C" EXhibit ItD" Exhibit ifF" Summary and Reconciliation of 1947 Tax: Roll Showing Taxes assessed and Collected by the County Treasurer and Uncollected Balances 26 Exhibit "Gn Statement of Taxes Received from County Treasurer Showing Year of Assessment and Distribution to Funds on Basis of Assessment 2?> Exhib it nHIt Clerk of the City Court - Statement of Receipts, Disbursements and Balances of Cash 28 Exhibit ItI" Summary of police Court Records 29 Exhibit "Mn Summary of the Records of the City Building Inspector 30 Comparison of DePositor1 Bonds and Balances of Deposits 31 Fidelity Bonds in For ce 32 Insurance in Force 33 Exhibit IIJ'f Exhib it II K" Exhibit "V. Schedule "III Accounts Receivable 34 Statement of Bonded Indebtedness 35 statement of Temporary Indebtedness 36 General Fund - Summary of detail of Disbursements 37 Exhibit IIN" Exhibit .on Exhibit "P" Schedule "l-A" General Fund - Detail of Receipts - Licenses, Fees and Permits 38 CITY OF SALINA, KA.NS~ INDEX ( Continued) Page Numbers Schedule "511 Cemetery Fund - Receipts, Disbursements and Balances of Cash 58 Public Health Nursing Fund - Receipts, Disbursements and Balances of Cash 59 Band Fund ... Receipts, Disbursements and Balances of Cash 60 Library Fund - Receipts, Disbursements and Balances of Cash 61 Bindweed Control FUnd ... Reoeipts, Disbursements and Balances of Cash 62 Trust and Agenoy Funds ... Receipts, Disbursements and Balances of Cash 63 Firemen's Pension Fund - Receipte, Disbursements and Balances of Cash 64 Police Relief and Pension Fund ... Receipts, Disbursements and Balances of Cash 65 Schedule 11 68 Schedule .7' SChedule IISIt Schedule "9" Schedule 810" Schedule "10-.1" Schedule Hkj~lt Schedule 1111" Industrial Development Fund - Receipts, Disbursements and B alanoes of Cash 66 Schedule It 12" Special Fund in Lieu of Bonds - Receipts, Disbursements and Balanoes of Cash lf1 Sohedule 111311 Bond and Interest Fund - Receipts, Disbursements and Balances of Cash OS Schedule "14" waterworks Department Fund ... Receipts, Disbursements and Balances of Cash f:f:) Schedule "17" Construction Fund ... Receipts, Disbursements and Balances of Cash 70 Bridge or Street Building Machinery and Equipnent Fund- Receipts, Disbursements and Balances of Cash 71 Clearing Accounts - Receipt., Disbursements and Balances of Cash 72 Schedule 815'* Schedule "16. Schedule "18" Veteran's Housing Project Fund ... Receipts, Disbursements and Balances of Oash 73 Schedule 1120" stores Account ... Receipts, Disbursements and Balances of CaSh 74 Cash in the Custody of the Oity Treasurer and Reconciliation of Bank Balances - December 31, 1948 75 Schedule "19" CITY OF SALINA. KANSAS INDEX ( Continued) Schedule H1-B U General. Fund .. Detail of Disbursements - AdJ11jnistrative and Finance Department General Fund - Detail of Disbursements - City Court Department Schedule HI-C. Schedule lII_DII General Fund - Detail of Disbursements - Police Department General Fund - Detail ot Disbursements - Engineering Department Schedule ul-E- Schedule lIl-F" General Fund - Detail or Disbursements - Milk Inspection Department General Fund - Detail of Disbursements - Legal Department Schedule III-Gn SchedUl~ lIl-R" General Fund - Detail of Disbursements - Building Department Schedule -1-1" General Fund - Detail of Disbursements - Garbage and Rubbish Removal Department Schedule ul-.;" General Fund - Detail of Disbursements - Parking Meter Department Consolidated Funds - Statement of Receipts, Disbursements and Balances of Cash Schedule "2" Schedule 112-A,u Schedule u2-B_IIl Schedule II 2-B" Schedule "2-C" Schedule " 2-G Schedule "2_D" Schedule " 2-F" Schedule 1t3" Schedule n4" Fire Dep9.rtment Fund - Detail of Disbursements- Consolidated Funds Park Department Fund - Detail of DiSbursements- S'.-hllm; ng Pool Park Department Fund - Detail of Disbursements- Consolidated Funds street, Alley and Sewer Fund - Detail of Disbursements Water, Light, Heat and Po-.er Fund - Detail of Disbursements Sewage Disposal Fund - Detail of Disbursements Airport Fund - Detail of Disbursements Memorial Hall Fund - Receipts, Disbursements and Balances of Cash General Improvement Fund - Receipts, Disbursements aIrl Ba1Rnces of Cash Page Numbers 39 40 41 42 43 44 45 46 47 JJ3 49 50 51 52 53 54 55 56 57 CITY OF SALINA. KANSAS INDEX (Continued) Page Numbers Schedule n 22" Outstanding checks - December 31, 1948 Cash in Custody of the Clerk of the City Court - December 31, 1948 Reconciliation of Salina Fiscal Agency Accounts- Outstanding Bonds and Coupons 76 - 77 Schedule -20-'&- SChedule - 21ft 78 .;. 79 So Schedule 1123" Water Department - Receipts, Disbursements and Balances Compared with the Budget for year 1948 81 WATER DEP.IR1'MENl' Wm2 Comments 82-87 Exhibit "An Balance Sheet SS Exhibit liB" Profit and Loss Statement 89 Schedule "1" Expense 90 Schedule "2" Plant and Property A.ccounts 91 apdso, /91f1 To The MaYor and The Board of City CODIIdssioners Salina, Kansas. Gentlemen: Pursuaat to your instructions we haTe made an audit of the books and records of the City of Salina, Kansas covering the year ended December 31, 1948 and now submit our report :thereon. A separate section at the back of this report presents comments, exhibits and schedules covering the operating results of the if aterworks Department during the 1eer under review 0 SOOPE OF THE AUDIT The audit was performed in accordance with the general and specific requirements of the Minimum Standard Audit Program approved by the State Municipal A.ccounting Board, November 31, 1935, and as revised october 25, 1940, and included an eX8m~nation of the records of all city Offices and Officers except the Municipal Ban4. Board, the Public Libra.I'1 Board and the Public Nursing Association, which Boards receive money appropriated by the City but have exclusive coatrol over the disbursement of both the amounts appropriated to them by the City and other money which they may receive. We were not authorized to audit their activities and ao report is being readered on them. 2 OOlMENTs The following CD1IID1ents are presented tor your information: SUMMARY STATEMENT OF RECEIPl'S. DISBURSEMENTS, mANSFERS AND BALANCES OF CASH AND INVESTMENTS .. EXHIBIT II A II This exhibit shows tund balan,ces at the beginning and end ot the year together with receipts and disbursements, during the 1ear. The composition of the total funds in the hands .r the City Treasurer are presented at the foot of the exhibito The cash receipts and disbursements :together with the December 31, 1948 bank balances are shown in Exhibit liD". The detail of increases and decreases in the Fund Investment Accounts are given in Exhibit IIEII 0 COMPARISON OF A.CTUAL RECEIPrS WITH BUDGET - EXHIBIT liD" This exhibit presents a compa,rison af actual receipts with the anticipated receipts for each tund together with amounts of excess or deficiency in receipts aa compared with the budget. A.ctual receipts exceeded anticipated receipts by $52,032.310 STATEMENT OF EJ:PENDITURES AND ENCUMBERANG&S OOMPARED WITH APPROPRIATIONS AND UNENCUMBERED CASH BALANCES AT CLOSE; OF YEAR .. EXHIBIT IICII This statement sets forth the disbursements charged against each fund and comParison with the 1948 Budget figures. SCHEDULES 1 TO 19 INCLUSIVE These schedules set forth the detailed receipts, disbursements and beginning and ending balances by fWlds for the year under audit. A. comparison 3 of actual Receipts and Disbursements with Budgetary amounts is shown for all funds included in the Budget. Salaries paid to officers and regular employees during the year 1948 were tound to be in accordance with the rates specified by ordinances and the limitations prescribed by the,:3tatutes. GENERAL FOND - Schedule "1- Receipts of the Gell6I'al Fund were not segregated tor 1948. Disbursements incre~sed by $46,115.31. The 1948 Consolidated Fund receipts were not classified under the various departments used in 19480 Consequently no analysis ot the increase in receipts was mad.. In addition to including the General Fund Departmentsf The Fire; Park; Street; Alley and Sewer; Sewage Disposal; Airport; and Water, Light, Heat and Power were included in the -Consolidated Fundslt. The following sUllllIlar1 compares the various Consolidated E\md departmental Disbursements tor the Year 1948 with those tor the preceeding year. Consolidated Funds General Funds Ad1n:inistrative and Finance C1 tyCourt Department Police Department Building Department En.gineering.Depe.rtment Milk Inspection Health Department Legal Department Parld.ng Meter Department Garbage and Rubbish Removal Department Total General Funds Se1l8.geDisposal Fund Fire Department Park Department Water, Light, Heat & Power Fund A:trport Fund Stree1;,Alley & Sewer Fund Total 1947 BudRet Charges 1948 i 29, 562.4]. 6,010~39 59,710~62 3i353~25 11,417 ~63 7,230.24 6,527.05 6,822092 .40.565.16 $171,199~67 13,011.03 69,889055 36,983.86 24,139.38 5,584.39 47.. 674.11 $368.481.99 $ 34,945.36 6;802~79 66,994.57 9,454.33 16,373.51 7,731.13 4,689.9'7 15,354.16 54..969.16 t217,314.98 13,467.50 70,960.21 36,077.54 25,633.35 3,671.57 47.492.77 $414..617.92 Increase (Decrease) _ $ 5,3$2.95 . 792.40 7,283.95 6,101~OS 4, 955~88 . 500.89 ( 1,837.08) 8,531.24 J,4...4Oi&..OO $ 46,115.31 456.47 1,070066 ( 906032) 1,493097 ( 1,912.82) ( 181.341 $ 46..135093 4 During the year the Ci~y collected $29,655.59 trom licenses, tees and permits, an increase of $2,976.19 over the amount collected in 1947. Schedule ltA_l" presents the classification ot the various fees, licenses and permits and compares them to the budgetary estimates. Franchise Ordinances in effect during the year were examinedo In each Case receipts were found to be in accordance with the ordinance and franchise agreements. The amount due from the Gas Company for the last half of 1948 amounting to $1,969.05, were received by the Cit1 in the early part of 19490 This receivable is shown in Exhibit "N" 0 Police Scutt Fines and Forteitures in the amount ot $33,735.00 were imposed during the 1ear 0 This represents an increase of $2,209000 over the preceed1ng year. A statement prepared from the Police Court records is submitted in Exhibit "1", all but $1,210000 of 1948 assessments were settled during the year, and these were all in Appealed Cases. Distribution of the Ciprette Tax was checked to the County Clerk I s records. Cigarette Tax Distribution for December has not been drawn. Receipts of City Court ~sts and fees amoWlted to $2, 2S7 047 and were traced to the records of the City Court as shown in Exhibit "R". CONSOLIDATED FUND DEBARTMENTAL DISBURSEMENTS The detailed departmental expenses are compared with the budget estimates in the Schedules Itl-S" to "2-G". All payments were traced to the related warrants and over 30% of the disbursements were compar€!d with the vouchers. No irregularities wer$ found. FIRE DEPARTMENT FUND - SCHEDUIE "2_A1I No attempt was made t.o make any reclassif'ication of the items charged to materials and supplies 0 Nothing worthy of commeat was discovered. 5 PARK DEPARTMENT FUND - SCHEDULE 112-B a Schedule 112-B-llI shows the detail of receipts and disbursements tor the Swill8Jling Pools and is compared in totals with the preceeding ye~ as follows: Receipts Disbursements (Loss) 1948 $ 6,495~82 6,79~~iS $ l 22-.!6 Year 1~ T7;~ 4.572.51 $ 3.121.11 Increase (Decreased) $ ( 1,19'7oS0) 2.222047 $ 3.420.Zl MEMORIAL HALL FUND _ SCHEDULE 113. A comparison of the 1948 Rental and Concession receipts with these of 1947 is shown below: 1948 Rental and Concession 1947 Rental and Concession 1948 Increase over 1947 $ 6,360046 3,123.00 $ 3.237.46 GENERAL IMPROVEMENTS FUND - SCHEDULE 114 n The income from this Fund consists ma1nl-1 of taxes including Ad Valorem and Special Assessments for Weed Cutting. All TaX Receipts were confirmed by inspection of Saline County's records. CEMETERY FUND - SCHEDULE n 5" Verification of Lot and Space Sales waS made from the Deed Stubs and checked to the receipts record. All Transactions appeared to be in order. PUBLIC HEALTH NURSING FUND - SCHEDULE "6n All receipts ia this fund are from Taxes and all disburseJlMants were made to the Salina Public Health Nursing Association. BAND FUND - SCHEDULE "7" Taxes are the only receipts recorded in this fWld and all disbursements are made to the Salina Municipal Band Board. 6 LIBRARY FUND - SCHEDULE -811 Taxes comprised the only receipts to this fund and all disbursements were made to the Free Public Library Board of Salina., Kansas. ijlNIDED OONrROL FUND - SCEfEDULE "9n "- .- --,. All transactions in this fUnd appeared to be in order 0 TRUST AND AGENCY F'UNIS - SaIEDUlE 810" Statements of receipts, disbursements and balances of each for all Trust and Agency Funds are included separ~tely under the above schedule 0 Supperting Schedules Itl0_ttA" and "10~" set forth comparisons of Gash Receipts and Disbursements with BUdget Estilllates for the Firemen's Pension Fund and the Policemen t S Relief and Pension Fund respectively 0 The balances shown to the credit of these Trust and Agency Funds on this Schedule represent Cash Balances and do not include the investments owned by certain of the Funds 0 These fund investment balances are shown in Exhibit ItEII. During 1948 the Firemen r s Reli,.ef Fund received PaYJllents to Insurance Refunds in the amounts of $3,862.92 for the year 19480 The claasiticatioa of the various receipts and disbursements of the Trust and Agency Funds is set forth in a self -explanatory manner and it is felt ao farther comments thereon are needed. Particular attention is called to the fact that the balances of the ~olice Relief and Pension Fund as shown on Schedule "lO-A" is over $10,000.00. INDUSTRIAL DEVEUlPMENT FUND - S~Dt1J:Z "UIt All receipts were from Taxes and there were no disbursements during 1948 . SPECIAL FOND IN LIEU OF BONDS - SCHEDULE "12" This :fUnd was created in 1946 with the purpose of levying currently for the City's Share of Improvements made iBstead of :~~sueing bonds therefor. AlJ. receipts were from current Ad Valorem Taxes and all Disbursements were made by transfer to the Construction Fuad. 7 BOND AND INl'EREST FUND - SCHEDULE 1113" Receipts of this Fund include Ad Valorem Taxes levied for the payment and principal and interest as general bond issues and tor the PaY1DaD.st of principal and interest on the City's share of Special Improvement Bond issues. The porceeds of speci.a.l assessment taxes assessed against property owners for the retiremene of principal and pa,yment of interest on bonds issued to finance owner I s share of the cost of special improvements are also included in the receipts of this fund. WATERWORKS DEPARTMENT - SaIEDULE "1411 This sbhedule shows a summary of the receipts and disbursements of the Waterworks Department, which cleared through the City Treasurer during the yearo The balance shown at the end of the year consists of eash only and does not include investments owned by the Waterworks Departmento These Invest- ments are listed in detail on Exhibit "E". Additional comments, exhibits and schedules pertaining entirely to the waterworks Department aD. submitted in a separate section at the back of this report. It should be noted that collections by the Waterworks Department on December 31, 1948 amounting to $326.56 is not refleoted in th~s fund or on any of the other Fund records at the close of the year. The Cash Fund of $700.00 maintained is now shown in the City Clerk's Records. A summary of the Waterworks Department's cash and investments at December 31, 1948 is shown below: Cash in the custody of the City Treasurer Investments in the custody of the City Treasurer Cash fUnd maintained in the Waterworks Department Office $ 78,493.16 175,221.09 700000 Total Cash and Investments $254.414.25 8 OONsrRUCTION FlJND - SCEEDULE M15" The various Construction Projects accounts are grouped under this aehedule and the receipts, disbursements and balances of each construction project account as well as the total receipts, disbursements.-i8.11d balances of all construction project accounts are shown thereiB. BRIDGE OR STREET BUILDING MACHINERY AND EQUIft1ENr FUND - SCHEDULE "16" There were 110 transactions in this fund during 1948. 9J&RING ACOOUNrS - SCHEDULE _ "1711 A Grouping Fund for all collectioa accounts, labeled "Clearing" was established. Income and Sales Tax Collections, Bond Deposits, Parking Meter Transactions and Receipts Received in advance, are all included under this category, See Schedule "17"0 CASH IN THE CUSTODY OF THE CITY TREASURE.lt - EXHIBIT ltD" Under this Exhibit is shown a swmnary statement of the Treasurerts Cash Balance at the beginning of the year, the receipts and disbursements clearing the treasurer IS Bank Accounts during the year, and the Treasurer IS Cash Balance at the close of the year. Schedule lI~O" shows the reconciliation of the Bank Balarlces confirmed to us by the depositories with the December .31, 1948 balances oa the Treasurer's books. A list of the Outstanding Checks at that date is set forth in Schedule "20-A" 0 9 In accordaaC6 with the customary proceduj,e, the City's Books and Records were not closed until a few days attar the close of the in order that all receipts and disbursements applicable to the year 1948 might be entered. The 1949 deposits shown on this reconciliatioa (Schedule 112Oft) consisted of collections applicable to the year 1948. INVESTMENTS IN CUSTODY OF THE CITY TREASURER - EXHIBIT -Ell This Exhibit sets forth a complete description ot the investments in the Custody of. the City Treasurer as at the beginning and closing dates of the audit period together with details of the change in investments during the periOd. Investments in the custody of the Treasurer on April 30, 1949 were verified by iaspection and chaJlges therein during the period from December 31, 1948 to April 20. 1949 were received by us. Iaterest Coupons on Bonds were properly accounted for and tb-o income from investments collected during .the period waa traced into the records of cash receivedo TAXES_ The City's share of the 1947 taxes collected by the County Treasurer was traced into the various City ot Salina 1948 Fund Tax Accounts maintained on the records of the Saline Co1mty Treasurer. From the records maintained by the County Treasurer and wi th- out a detailed eysminatioa , it appeared that the County had distributed to the City its share of 1947 ,Tax Levy COllectioBs together with Collections during the ye~ oa Taxes Assessed ill prior periods, and that these distributions were made to the City on the basis of the tax levies for the years in which the collected Taxes were levied. It was determined that the City credited receipts from the COWlty Treasurer to the City Funds on the same basis 0 10 The County Treasurer's allocations os Sales TaX residue to the City appeared to be in accordance with the statuteso ~Y AND REOONCILIATION OF 1947 TAX ROLL SHOWING TAXES ASSESSED AND OOLIECTED BY THE OOUNl'Y TREASURER AND UNOOLIEcrED BALANCES - EXHIBIT IIF" This exhibit sets forth the original tax roll applicable to the City of Salina, as certified bY' the County Clerk to the State TaX Commissioa, is adjusted tor additions to the tax roll, taxes refunded by the Count)", and taxes remitted to the Cit1, for the puopose ot developing the amounts of 1947 taxes assessed bpt Bot collected by the Cityo The amount showa.as not collected by the County Treasurer is in agreement with the County Clerk's records. gfATEMENT OF TAXES REC&IVED FROM THE OOUNTY TREASURER SHOWING YEAR OF ASSESSMENT AND DISTRIBUTION TO FUNL6 ON BASIS OF ASSESSMENr - EXHIBIT IIG" This statement shows the total amount of taxes received by the City during the 1ear 1948 and the year! in which such taxes were levied by the City. The allocations to Cit,. funds is based on the tax levy for the years in which :the collected taXes were 1eviedo Included in this exhibit is an ana.lysis of delinquent, current, tangible and intangible taxes received. The individual fund statements of receipts, disbursements and b&lances of cash for :tax levying fundS, schedules "I" to "13", inclusive, shows the total ad valorem taxes received by cash tax levying fund. 11 SUMMARY OF ACOOUNl'IID PROCEDURE AND VERIFICATION OF RECEIPl'S AND DISBURSEMENrS OF CITY CIERK AND CITY TREASURER Receipts: The City Clerk and Director of Finance is the principal collecting and accounti11g officer. All items of cash received, except taxes and infrequent collectiOllS received directly by the City Treasurer, are handled first by the City Clerko The City Clerk and City Treasurer are provided witp standard triplicate receipt forms numbered by the printer and a receipt is issued tor each individual collectioa made by these officerso The City Clerk deposits collections made through his office on the average of every two or three days, and a test check of his records indicate that his collections were made intact and promptly. The City Treasurer reports each of his collections separately to the Clerk and such collections are recorded on the Clerk's cash receipts record. The City Clerk's records, indicated that the City Treasurer had promptly deposited all sums of money coming into his handS. Duplicate of receipts issued during the audit period by the City Clerk and City Treasurer were traced into the Clerk's record of cash received and the mathematical accurancy of that record waS verifiedo The suditor scrutinised the fund classification of the receipts as show on the Clerk's cash f@~1 for verifiaation of fund distribution and the classification ot receipts within the funds was test-checkedo Monthly totals of fUnd receipts were traced from the receipts record iBto the fund ledger. The entries in the cash receipts record were also traced into the receipts analysis record, and that record was proven to be mathematica.l1y correct. 12 Records ot licenses issued and other available evidence of cash received were also traced into the Clerkts cash book. The collections ot the City Clerk were traced into the Treasurerts bank accounts, Collections of the Treasurer were also traced into his various bank accounts. The three local banks -.ere approved as depositories by the Governing body on June 19th., 19330 Amount of cash on hand in the office of the City Clerk was made on January 2,19490 All 1949 deposits applicable to the :u-ear 1948 ....ere entered oIltbe books as at December 31, 19480 Certain collections, made in 1948 were applicable to the year 1949 and are shown in a separate Fund called 1949 receipts paid in advance" 0 Disbursements: Approximately 35% of the claim vouchers paid liuring the yeax were examined and test checks of postings and extensions were made. Claim Vouchers were traced into the Clerkts warrant register, and the fund distributions was test-checked. The mathematical accuracy of the City Clerkts warrant register was proven and the fund totals of each appropriation ordinances were traced into the fund ledger. Postings test- checked from the Clerkts warrant register to the disbursements analysis record and that record was proven to be .mathenatica1ly correct. The City uses a warrant torm for making disbursements, which becomes a check on being signed by the City Treasurer. The Treasurer use. a rubber stamp faceimilie of his signature for this purpose. All checks cancelled during the year ..re examined and traced to the appropriation ordinance record. 13 Fund J.edit:er: The Cit1 maintains separate fund accounts tor the cash and iD.vestments o~ each City Fund. Postings to the Fund Le~er were traced from their course iDto the Fund Ledger, and the mathematical accurary of the Ledger was proven. Fund Ledger Balances were computed and a total balance was abstracted trom that recordo Treasurer's Records: The Treasurer's record of checks issued and deposits and bank balaaces is Blaintained by a bookkeeper in the office of the City elerko This record was not maintained by funds as required under 12-1016 as 1935. CLERK OF THE CITY OOUR'I' SEATEMENT OF RECEIPl'S, DISBURSEMENTS AND BALANCES OF CA.~ - EXHIBIT aN" This exhibit sets sorth the cash balances ih the custody of the Clerk of the City Court, at the beginning and end of the audit period together with receipts and disbursements during the year 19480 These figures were taken from the records of the Clerk of the City Court. A comparison of fees on hand and cash balances as of December 31, 1948, is shown at the foot of the statement. A list of the individhal case balances are not set forth in this report, since it is a part of the Clerk's permanent records. Reconciliation of the Clerk of the City Court cash balances at the Farmer's National Bank, Salina, KaIlsas, is shown on Schedule 1t21-, cancelled checks were ~8.J1l:ined for signature and endorsemento The Clerk of the Cit,. cOurt maintains a record of cash received and disbursed , a ledger of cases arid IlOJlthly reconciliation of case balances with the cash balances. Verification waS made by comparison of cancelled checks with disbursements as recorded, by proof of monthly Postings by addition, by additions of duplicate receipts by months and comparison of such totals with amounts recorded and by test-check of individual items to the amount recorded, Wy verification from the records or reports of City and County Officials as to amounts shown paid to them; by test-checking of items of receipts and disbursements to the ~.. 14 POLICE OOURT FINES AND FORFEITURES A fiJ.ice Sergeant sets as collections officer tor the Judge of the Police Court. Entries on the Police blotter show the amount of the Appearance Bond deposited; fine imposed or other deposition of the case; fine collected or paid by work; and other iBformation regardiBg the cave. Receipts for fines paid are issued fro. a duplicate receipt book, the duplicate being retained.. Cash, as received, in tines and Bond Forteitures, isPJ,aced in numbered case envelopes which are accwm.U.ated until the end of each month, when these envelopes together with other similarly numbered Case envelopes containing fines, workout, parole, disllissal evidence, are turned oYer to the Police Judge who reconciles the cash and other items with his docket records and prepares an analYsis thereof which he submits to the City Clerk together with the cash received. The analysis of fines imposed for the ye~ 1948, as prepared and submitted by the Police Department to the City Manager, WaS verified and found correct. The cash ana.lysis of cash received by the Police DePartment waS, likewise, found correct as submittedo SUMMARY OF POLICE COURT RECORDS - EXHIBIT Itp' This exhibit shoTis the January 1, and December 31, 1948 balances ot uncollected fines b1 the following years - 1942 and prior, 1943, 19M., 1945, 1946 1947 and 1948 together with the 1948 collections" Paroles, workouts and dismissals tor each year and group of 1eers. Verification was Ilade by addition of the duplicate receipts by months and comparison with eash reported and paid to the City Clerk. Tests were made from duplicate receipts to the envelopes and from envelopes to the Police Blotter. Each page tootings of the Blotter was proven and compared with the page analysis for each month. Summary of monthly tines and collections was made for the year 1948 from the Blotter and compared with these reported to the City Clerk and City 15 Manager. STJDARY OF THE RECORDS OF THE CITY BUILDING INSPEcrOR - EXHIBIT "J" This .xhibi t shows a classification of' the collections made by the Building Inspector together with the remittances IIade to the City Clerk during the period trom January 1, to December 31, 1948. Cash received from the collection of' fees and issuance of' permits as shown by the duplicate receipts, were traced into the Register of' Collections maintained in the Building Inspector's Otfica, and from that register to the moathly reports and remittances to the City Clerk. Fees charges appear to be in accordance with the rates set by ordinance. Overpayment was found in the amount of .50 centso OOMPARIOON OF DEPOSITORY BONDS AND BALANCES ON DEPOSIT - EXHIBIT Itl{tt This statement compares the balances on deposit as at December 31, 1948 with the amounts of depository bonds pledged by the banks as collateral to secure the paYJDent of' these deposits. The local banks have pledged United States Go~ernment or Kansas Municipal Bonds as collateral for deposit of public moaeys. The Governing boQy does not approve depository bonds as required under section 13-2107 or 1943 Supplemento It was ascertained that depository bonds pledged by b8.nks did adeqUately secure the deposits as at December 31, 1948, and it appeared that deposits ware adequately secured at all tilnes during the yearo All depository bonds were confirmed by correspondence with banks holding same for safekeeping. FIDELITY BONDS IN FORCE - EXHIBIT "Lit Fidelity Bonds in Force as of December 31, 1948 as detailed under the exhibit were inspa cted and checked to the statutes to determine that such bonds met statutory requirements as to type, amount and approval~.All Fidelity Bonds 16 except those ot the Clerk of the City Court and the Marshall of the City Court are ill custody of the City Clerk and Director of Finance. The bonds ot the Clerk of the City Court and the Marshall ot the City Court are in custody of the County Clerk as is provided tor under 2O-1420-and 1421 and 20-204 and 205 G. S. 1935. The bonds of the Clerk of the City Court and the Marshall of the City Court are drawn in favor of the state of Kansas rather than in favor of the City of Salina. All other fidelity bonds were drawn in favor of the City of SaliBa. The liability of Surety Compa,nies on all fidelity bonds was confirmed by correspondence with the Home Office of the Surety Companies, and it was ascertained that each of these f. , companies WaS authorized to do business in the State of Kansas. INSURANCE IN FORCE - EXHIBIT "14" This exhibit presents a sWllIIla.1'Y statement of the insurance coverage on the various properties owned by the City together with the type ot Insurance thereon. Folicies are issued, in most instances, to cover a period ot either three or five yearso The properties listed under the heading of City Buildings and Froperties with a total coverage of $160,590.00 are insured by a group of 19 compa,nies with each policy having a ninety percent co-insurance clause 0 The Memorial Hall Building and contents are insured by a group of 25 companies tor $221,000.00. Each of the policies in this group contains a ninety per cent co-insurance clause. Insurance coverage oa other properties not included in the above groups and other types of protection are listed under sePtal"ate1y. Insurance coverage pertaining to the waterworks department is shown separately on a schedule in the latter part of this report also. It was determined tha.t aD. insurance companies writing insurance on the City(s property were a.uthorized to do business in the state of Kansas. ACOOUNTS RECEIVABLE _ EXHIBIT "WI 17 AmoUIltS due to the various funds ot the City as at December 31, 1948 as determ1lled by our examination are shown on this exhibit. No independent verification WaS made with debtors 0 This exhibit does not include Wlpaid taxes. ACCOUNTS PAYABLE ){o separate schedule has been presented C1f accounts pa1ab1e as the1 are classified by funds under Exhibit tlIA". The amounts included as liabilities were determined from inspectioa of the records maintained by the City Clerkts Officeo SfATEMENT OF BONDED INDEBTEDNESS - EXHIBIT nOli This statement presents, in detail, the bonded indebtedness of the City of Salina, at December 31, 1948 and December 31, 1947 together with bonds issued and retired during 1948. The following is a summary of Bonded Indebtedness classified as to type of Bonds outstanding, with yearly Maturity totals: Outstanding December 31. 1947 $ 525,500000 115.439.15 $ 640.939d:2 General Bonds Special Improvement Bonds Totals Year Due 1949 1950 1951 1952 1953 1954 1955 1956 1957 1958 General Bonds $ S7,750~00 76,000.00 69,000.00 68,000000 68,000.00 68,ooo~oo 68,000000 68,000.00 68,000.00 6~.000.00 t703.750.00 City's Share ~b1al Bonds $ 11,'141.02 12,051.46 1l,978~53 11,112.93 5,754.00 5,754.&:J 5,754.f:IJ 5,754000 .5,754000 5.754.00 $ 81.411.54 Issued 1948 Outstanding Retired December 31. 1948 $ 203,250.00 $ 25;900.00 241.839.09 34.014.15 $ 445.089.09 $ 59.0~.15 Total $ 99,491.02 88,051.46 80,978.53 79,112.93 73,754.00 73,754.00 73,754069 73,754.60 73,754.00 68.724.00 $ 785.161.54 t 7030750000 323.264009 $1027 .014.09 Property Owner's Share Special Bonds t 41,423.07 36, 573.S4 32,146.47 30,737.07 19,445.40 19,445040 18,945.40 16,945040 18,945.4rJ 12.245.40 $241.852.5? Grand Total t ~,914009 124,625.00 113,125.00 109 ,850.00 93.200.00 93,200.00 92,700.00 90,700 .00 87,700.00 81.000.00 $1.0Z7.014.09 General Bonds amounting to $703,750.00 and the Cityts share of Special Improvement Bonds amounting to $81,411.54 outstanding at December 31, 1948 are payable out of the proceeds of the Bond and Interest TaX Ii3vy 0 18 The Property Ownerts Share of Speci~ Improvement Bonds, amounting to $241,852.56 ot December 31, 1948 are payable trom special assessment taxes levied against property benefitted. There was no Water Department Bonds outstanding at December 31, 1948. The following schedule shows the Bonded Indebtedness outstanding, at the close of each of the last ten years: BOnded Indebtedness December 31, 1939 1940 1941 1942 1943 1944 1945 1946 1947 1948 $ 1,005,288.40 830,732.49 703,266026 564,990009 429,750.00 309,892035 233,933.28 220,633.86 705,939.15 1,027 ,014.09 RECONCILIATION OF THE CITY OF SALINA FISCAL AGENCY ACCOUNr - SCHEDULE -22" The balance shows as unpaid December 31, 1948 has been confirmed by the state Accountant. Cancelled bonds and coupons paid by the Fiscal Agency during the year 1948 were carefully examined and checked against bond record and found to be proper chargeso TEMPORARY NOTE INDEBTEDNESS - EXHIBIT IIF" This statement shows the amount of Temporary Note Indebtedness owed by the City at December 31, 1948. These notes will be re.P8.id out of ~. proceeds of bond sales. period, were reviewed for matter pertaining to the audit. complete and in good order. GENERAL During the course of the audit, explanations of various matters were obtained trom officers and employees of the City. We wish to express our appreciation for the co-operation and assistance of all those with whom we came in contact. CERTIFICATE We certify that, in our opinion, subject to the foregoing commets, the accompanying exhibits and related shcedules properly retlect the financial condition of the City of Salina, Kansas, as at December 31, 1948 and the results of its operations for the period from January 1, 1948 to December 31, 1948, Inclusive 0 We furhher certify that, subject to the comments pertaining to the Waterworks Department Fund, as shown on the pages immediately follo~ng schedule -23" of this report, the exhibits and echedules pertaining to the Waterworks Department Fund correctly reflect the financial conditions of that Fund. as at December 31, 1948 and the results at the operations of that Department for the period from January 1, 1948 to December 31, 1948, Inclusiveo Respectfully Submitted Dewey No Turner Dewey N. urner, Licensed Municip Public Accountant, ill charge of and actively engaged on this audit. Emibit DAD !AN~ OF RECEIPr, SBURSEMENTS CITY OF A:rEMEBr Cash Balances ~?-'U Deduct. Liabilities 1,-, . Add Liabilities 1?-~1~8 Unencumbered Fund BalaIlces December ..11 19~ -194$ Budget Ch~ .~ $ 91,877.41 8,302~69 6,746.65 2,675.".5 134.55 ill.18 1;7':f)~1l 3,443~)o 59,622~65 20;62S~29 4,096.79 33,469079 79,193.16 - 176,449.11 8,613.35 $ 23,144.64 3,779058 8,621.83 2,457.95 - - 2,974023 - - - .. - - - - - 21,a95.65 6,567~60 5,569.72 56.88 - - - 13,186.38 - - - - - - - 2,300.00 Z7,138~81 484089 - - - - - - 2,300.00 Z7 ,138081 484089 - 8,134.22 9,131075 - 23,236.00 9,436000 2,300000 12,0.37~03 180.64 Consolidated Funds Meuioria1 Hall Fwid General Investment Fund Cemetery Fund Public Health Nursi.Jlg Fund Band Fund. Library Flmd" Bindweed Coatro1 Fund Trust and !genef. Funds Industrial Deve1o{aent Fund Special Fund In Lieu or Bonds Bond and Trust Fund waterworks Department Fund Waterworks Department Iavestments conStruction Fund Clearing Accounts Bridge or Street BuUding Machinery Fund Veterans Housing stores A.ccount .18 5.27.0. $,1 $ 322.465.28 Total AU Funds $ 30,300.00 175,221.09 474,000.00 - - - - - De~~a~~ 2,246.61 249,31.3.80 - $ In~ease $ 17,046.61 123,034.34 - ~_ 619~~~!.Q2__ $ $. $ 93,729.40 5,514~67 9,798.76 5,076.52 134.55 ..113 .18 1,759.~1l 3 ,M3 ~30 59,6~.65 2';628~29 4,~6079 33,469079 68,981001 - 176,449.11 8,613,?35 $ $ 4l4,617 ~92 12;172;47 33,467~62 9,Q53~67 .,3,575;00 5,870;00 2J,S84.S5 . '947 ;35 30, 582!?1 . "- ' 85i551~19 70,078~65 237 ,OS5~54) 123i034~4) 605,389.99 68 ,150 046 Cash Rece1.l1ts $ 404,054.43 13;860~Q4 30,518064 9,228.26 3, 507 ~97 5, 527 ~ 25,329~83 1,995023 18,019.19 154~05 S7,204~V 86,652073 152,913089..) 249,3130$0) 745,V3.34 73,088.82 $ 15,500000 301,500.55 474,000.00 Fund_!l1vQstmentAccOWlts Trust and Agency AccOUIlts Waterwor ks Fund General Improvement Investments and Investments Inclusive Fund BalaJ;lC8S JaDUaI'1 1, 1~ , $ 104,289~89 3,827~10 12,747.74 4,901093 201~$S 455;84 13083 2,395~42 72:,186~37 20,474~24 .. 2,443 ~71 16,895071 26.,873 .20 - 36,565.76 3,674099 !Und Total Total Cash Jan' 2l Exhibit "B" CITY OF SALINA. IWlSAS OOMPARISON OF AarUAL RECEIPrS WITH BULGET January 1. 1948 to December 31. 1948. Inclusive Amount of Amount of Total Receipts AnticiPated Budget Budget Tax Levying Funds: ~ibit A Receipts Surplus De ticiency Consolidated Funds $ 404,054..43 $ 362, 632~76 $ 41,421.67 $ Memorial Hall Fund 13,860004 11i716..09 2,143095 General Improvement Fund 30,518.64 29,621.8'7 896077 Cemetery Fund 9p228.26 9,266067 38041- Pv.blic Health Nursing Fund 3,507067 3,400012 10'7..55 Band Fund 5,527034 5,318.49 208..85 Library Fund 25,329083 24,449000 880083 Bindweed Control Fund 1,995023 1,913020 82.03 Firemen's Pension Fund 1~892068 3,437093 1,545025 Police Relief and. Pension Fund 6,191050 6,012068 178.82 Industrial Development Fund 154005 75000 79005 Special Fund in Lieu of BondS Fund 87,204027 83,065024 4,1.39003 B and and Interest Fund. 86,652073 83,1750.31 .3,477042 Total Tax Levying Fnnds $ 676~116..67 $ 624.084..36 $ 520032031 $ Non-Tax ~vYing .F\:mds: Waterworks Department Funds Clearing Accounts Construction Fund Bridge and Street Building Ma chinery Fund stores Account Veterans Housing Veterans Relief Fund Cerr.etery Endowment Fund Hillcrest Memorial Endowment Fund Hillcrest Memorial Trust Fund ~. 402,227069 7.3,088.82 745,273.34 $ 121,700.00 $ $ 9,436000 23,236,,00 7,729001 1,240000 206..00 760.00 ... Total Non-Tax Levying Funds $1,263, 196..86 $ $ $ Total All Funds $1,939..313053 $ $ $ 22 CITY OF SALnqA, KANSAS STA TEMEB'l' OF EXPENDITUR~S COlIPARED YHTH A~OPRIA TIOl'iS January 1, 1948 to December 31, 1948 Inclusive Tax Levying Funds: Consolidated Funds General Funds Administrative & Finance Dept. City Court Department Police Department Building Department ~1gineering Department },'lilk Inspection p, Health Dept. Legal Department Parking Meter Department Garbage & Rubbish Removal TIept. Total General Funds Sewage Disposal Fund Fire Department Fund Park Department ?1.ma. Water, Light, Heat & Power Fund Airport Fund street, Alley & Sewer Fund Total Consolid2ted ?unds llemorial Hall Fund C erne tary Fund General Luprovemont Fund Public Health Nursing Fund Dand Fund Bindweed Control Fund Firemen's Pension Fund Police Relief 8: Pension Fund Industrial Development Fund Special Fund in Lieu of Bonds Fund Bond and Interest Fund Library Fund Total Tax Levying Funds Non-Tax Levying Funds: Waterworks Department Fund Clearing Funds Construction Fund Veterans Housing stores Account Firemen's Relief Fund Hillcrest Memorial Trust Total Non-Tax Levying Funds Total All Funds Chargeable to 1948 oudget $ 34,945.36 6,302.79 66,994.57 9,454.33 16,373.51 7,731.13 4,689.97 15,354.16 4,427.69 $217,314.98 13,467.50 70,960.21 36,077.54 25,633.35 3,671.S7 47,492.77 ?>414,617.92 12,172.47 9,053.67 33,467.62 3,575.00 5,670.00 947.35 7,665.00 1,818.00 85,SS1.19 70,078.65 23,5840 SS $660,401.42 $360,119.88 68,150.46 605,389.99 8,134.22 9,131.75 19,793.91 1,306.00 ~~1,072,026.21 $1,740,427.63 Ex:hibit "c" 1948 Over Under Budget Budget Hudget $ 33,845.00 q> 1,100.36 Q~ 'l? ~il 6,735.00 67.79 74,542.00 7, 547 .43 4,900.00 4,554.33 19,9SS.00 3,581.)-1-9 10,600.00 2,868.07 5,050.00 ~. ~.360.03 15,860.00 505.84 46,506.00 $ 8,463.16 678.02 :!?217, 993. 00 <l~ ~;) 13,500.00 32.50 71,115.00 154.79 36,270.00 192 .46 31,350.00 5,716.65 3 , 529.25 157.68 47,550.00 57023 ~?421,607 .25 :$ ~~ 6,909.33 12,275.00 102.53 10,770.00 1,716.33 33,520.00 52.38 3,575.00 5,870.00 2,465.68 1,518.33 9,912.07 2,247.07 5,900.00 4,082.00 8,116.09 8,116.09 85,551.19 99,253.07 29,174.142 24,449000 864.45 $723 ,264.35 $ $54,862.93 $ $ $)2,324.49 ~. :$ ~~ ;;;> ,'1" $ I" ~? ,;p 2) Exhibit "D" CITY OF SALINA. KANSAS CASH IN CUSTODY OF CITY TREASURER December 31. 1~ Balance - January 1, 1948 $ 321,765028 Receipts: Fund Cash Receipts (For record of City Clerk) 1,939,313.53 Total to be accounted for $2,261,078081 Disbursements: Fund Cash Disbursements (For record of City clerk) ~1, 734,729.63 Balance - Decemoer 31, 1948 $ 526.349.1S Bank Balro1ces - Decamter 31, 1948 Total Ba.:.tlk Balances $ 1 ?0, 92L~. .03 174,823.20 180,601.95 $ 526,349.18 700000 $ 527 ,049 .18 The Farmer's N~ti0nal Barn:, Salina, K~n8as The Planter's state Bank, Salina, Kansas National Bar~ of Awerica, Salina, Kansas Water Department Gash Total Gast Available 24 Exhibit "E" Balance 12-31-/. Balance 1-1-48 Bond or Certificate Number $ 1,000000 15,300000 Decrease 500..00 1,746061 $16,300.00 $ 2,246.61 $,17.01..6.61- 1,500000 6157 H 117301-36 F $ 7,500000 $ 7,500..00 500.00 ~ $ 3,725.00 25..000.00 10,000.00 6,000.00 - - 5,332031 10,000.00 12,110.33 2,634.79 1,189015 20,000.00 2,583075 2,885061 2,104055 3,196011 $ $ - 17,046.61 $ 6, 10,000000 5,311050 - - $ 1,500000 - 18-20 1-20 Rate 4-1/2 1-1/2 $ - - - - - - - $ 2,725000 25,000..00 :.:;,OOQoOO 142 054 2,556071 3,435041 20,489..90 1,411..80 30,238096 11,594.85 6,248035 12,582.55 18,482.65 19,068.47 28,222089 38,883.79 5,620.03 1,947.35 9,812..80 - - 7,849075 - - $ - r ." , j ~/ - - ... - - - - - - - - ... - - - - 5,332..31 10,000.00 12,110.33 2,634..79 1,189.15 7,849075 20,000000 2,583..75 2,885061 2,104.55 3,196.11 500.. 00 $15,500.00 $ $ 6,450000 50,000 000 3,000000 142.54 2, 556~71 3,435041- 20,489.90 1,421.80 30,238.96 11,594085 6,248.35 12,582055 28,482065 19,068.47 10,000.00 5,311.50 28,222.89 38,883.79 5,620.03 6,000.00 1,947..35 9,812.80 - , r~;~~) - ... - - - JJ 6, 6156 F 11724D-29J - 42188J -92 B 68-70 F 130 13 14 3 4 5 6 7 8 9 10 11 12 13 14 15 16 1 2 ~ 3 4 5 6 7 8 9 10 11 ! 1 1 1 1 1 1 1 1 1 - Dat~~ Issued l!,e..; 12-1-30 12-1(43-50) 11-1-47 Il-1( 453-57) 194 1942 9-17-46 9-30-46 1947 1947 1947 1947 1947 1947 1947 1947 1947 1947 1947 1947 1947 1947 1947 1947 j:!l:~ 4-27-4$ 4-27-1J3 4-27-48 4-27 -48 5-19-48 5-19-48 5-19-48 5-19-48 5-19-48 CITY OF SALINA. KAJ.'lSAS INVESTMENTS IN CUSTODY OF CITY TREASUF.ER December 31, 1948 ~ Issued By: TY"D6 Firemen's Relief ~Und: City of Salina Internal Improvement City of Salina Paving Total Firemen's Relief Fund Cemetery Endowment Fund: u. So Treasur~r Bonds u. S.. Government Bonds Hillcrest Memorial Fund: U. S. Treasury Bonds U. S. Government Bonds Total Trust & Agency Funds Waterworks Fund: City of Salina, Kansas Bonds United states Government Bonds Oi ty of Salina, Kansas Bonds City of Salina, Kansas Bonds Ci ty of Salina, Kansas Temp>rary Note City of Salina, Kansa.s Temporary Note City of Salina, Kansas Temporary Note City of Salina, Kansas Temporary Note City of Salina, Kansas Temporary Note City of Salina, Kansas Temporary Note City of Salina, Kansas Temporary Note City of Salina, Kansas Temporary Note City of Salina, Kansas 'l'emporary Note Ci ty of Salina, Kansas Temporary Note City of Salina, Kansas Temporary Note City 01 Salina, Kansas Temporary Note City of Salina, Kansas Temporary Note City of Salina, Kansas Temporary Note City of Salina, Karisas Temporary Note City of Salina, Kansas Temporary Note City ot Salina, Kansas Temp>rr..:"y Note City of Salina, Kansas Temporary Note 8tt~ of ~~:ina, lansas Temporary Note ~ 0 a l.na, ansas Temporary Note City of Salina, Kansas Temporary Note City If)f Salina, Kansas Temporary Note City of Salina, Kansas Temporary Note City of Salina, Kansas Temporary Note City of Salina, Kansas Temporary Note City of Salina, Kansas Temporary Note City of Salina, Kansas Temporary Note City of Salina, Kansas Temporary Note City of Salina, Kansas Temporary Note 4l' Emilii t nEtt (~ft) '" !./J....~ Bond or Certificate Balance Balance Number 1-1-48 Increase Decrease 12-31-48 12 $ - $ 12;000.00 $ - $ 12,000.00 13 - 16,587 011 - 16,587.11 14 - 1,93.2~44 - 1,932.44 15 ... 22,628044 - 22,628.44 - $301,SOO.55 $123,034034 $ 249,.313.80 $175,221.09 - $474,000.00 $ - $ - $474,000.00 $791,000.55 $140,080.95 $ 251,560.41- $679,521.09 Ra!e 1 1 1 1 Due ~8te Issued 8-17-48 8-17-4$ 9-21-4$ 9-21-48 CITY OF SALINA KANSAS INVESTMt<.;NTS IN CUSTODY OF CITY TREASURER December 31 121..8 _ Fund Issued By; -~--, City of Salina, Kansas Temporary Note City of Salina, Kansas Temporary Note City of Salina, Kansas Temporary Note City of Salina, Kansas Temporary Note Total Waterworks Investments Construction Fund Investments U. SoB onds Total All Investments Adjusted Tax Roll 60000'7 196,347..91 3,718.22 5,697080 24,399022 3,483011 1,654047 2,899.70 4,551026 21,000..27 87,077..87 59,770.24 16,311.44 7,792..99 249.58 640000 1,889..46 ..93 098 $ 17,878 178,468 o $ Abatements 800055 404030 6.87 10.54 45012 6045 3.06 5.37 8042 38.84 161004 110054 74023 330007 - - - 133082 C', W $ $ $ 26.883047 $ .82 .37 CITY OF SALINA KANSAS SUMMARY AND RECONCILIATION OF 194.!7- TAX ROLL SHOWING TAXES ASSESSED AND COLLEGrED BY THE COUNTY TREASUREJl. AND UNCOLLEGrED BALA.NCES Original Ad Valorem Taxes Tax Roll Additions Consolidated Funds: Intangible $. 17, 215 046 $ 737070 Tangible 178,420050 378.54 Total Consolidated $195,635096 $ 1,116.24 Police Pension 3,717021 7.88 Memorial Hall 5,696.25 12009 General Improvements 24,.392059 51075 Cemetery 3,482017 7039 Bindweed 1,654.03 .3 05]) Public Health Nursing 2,898091 6.16 Band 4,550003 9065 Library 20,994.57 44" 54 Special Fund in Lieu of Bonds 87,054,,21 184070 Bonds and Interest 59,754..01 126077 ~ Total Ad Valorem Taxes i!&M29 094- ~ 1,570068 - Special A.ssessments: $ 16,311fllt4 $ Curb, Gutter & Paving - Sewer 7,79'2.99 - By Pass 249058 - Weed Cutter 640.00 - Water Service Connections 2,023.28 - -- Total Special Asseaaments - Total Special Assessments and 570,,68 Ad Valorem Taxes 27 Exhibit aGft CITY OF ~NA. KANSAS ~ATEMENT OF TAXES RECEIVED FROM OOUNrY TREASURER SHCM'ING YEAR OF ASSESSMENT l1ID DIS'I'RIBU'l'ION TO. FUNDS ON BASIS, OF ASSF...<t<<tllR- Janna.ry 1. 1948 to December 31. 1948. In.c1usive Year Levied 1946 and Ad Valorem Tax: Frior 1947 Total Consolidated Fund: Intangible $ 347.79 $ 17,820.02 $ 18,167.$1 Tangible 2.671009 176.835~93 179.i7.02 Total General $ 3,018.88 $ 194,655.95 t197, . 4.83 Memorial Hall $ 83.94 $ 6,821.68 $ 6,905.62 General Improve.ent 400.76 29,210.86 29,611.62 Cemetery 52.80 4,169.96 4,222~76 Public Health Nursing 35.94 3,471.73 3,5CfI.67 Band 78.52 5,44B .82 5,5V.34 Library 187.90 25,141.93 25,329.83 Bindweed CoBtro1 6~ltJ. 1,980.82 1,987 .23 Firemen's Pension 91.86 91.86 Pollee Benefit and Pension 7.65 4,451058 4,459.23 Industrial Development 154.05 - .154.05 Special Fund in Lieu ot Bonds 923.40 86,280.87 87,204.'Z1 Bond and Interest 1,119.77 59,276.06 60,395083 Total Ad Valorem Taxes $ 6.161.88 $ 420,910.26 $ 4Z7 .072.14 Special Assessments: $ 1,495~04 $ 15,874.96 $ 17,370.00 CUrb, Gutter and Paving Sewer 874.24- 7,049062 7,923.86 B,.Pass 44~O3 249.58 293.61 Weed Cutting 65025 . 594000 659.25 Water Service Connection 43.08 1,838.97 1,882.05 Interest 669.4.3 669 .43 Total special Assessments $ 3.191.07 $ 25.607.13 $ 28.798 .20 Total Ad Valorem ana. Special $ 9.3'2.95 tM-6.517032 ~ 455.810.34 Assessments Exhibit "Hit CITY OF SALINA. KANSAS CIERK or M:": CITY -'- COURT. srnEJ.ilENT OF RECEIP1'S. DISBURSBI~N'l'S Al'{D BALANG:Ji;S OF CASH January 1. 1948 to December 31. 1948 Balances January 1, 1948 ~ 'ill 828079 Receipts: City's Fees Sheriff's Fees County Attorney - Regular County Attorney - Special Judicial Fees Fines CheCks Collected Judgement, Etc., Iv!is ce11ane ous $ 2,287047 975024 5.00 100000 81.15 2,596.00 2,540.22 1,698076 482.19 $10,766.03 Total Receipts Total Cash to Be Accounted for $11,594.82 Disbursements: Court Fees to City Clerk Sheriff's Fees County Attorney - Regular County Attorney - Special Judicial Fees to County Treasurer Fines to County Treasurer Checks Judgement, Etc., Mis ce11aneous $ 2,287047 973089 5.00 100000 81.30 2,567000 2,520.22 1,678.85 421019 $10,634092 Total Disbursements --- Balance - December 31, 1948 6' 'll' 959.90 960.80 - Bal~nce per Detail Case Balances L $ .90_ Cash Short EJdd.'bli. -1* ~s '='~ ~tM- ~t'1 'f~ 462..00 , m.oo .it 68'.00. 7.'.00& ... $ 8."1.2S ... 4t.. . ... , ... f 'J,1,S.00 i"', ?".OO T l l J 4h2.00 e 211.00 f "'AG I: '6).00 , "",s.oo :- .dfIJ m 1 n J.. .lJ1 ~ l' J )1 rl'" , f ,.A;. 1.1 - 19'0.00 ~. )1.440.00 ,)1,"1)0.00 .. 21S.00 .~.OC 40.00 80':).00 90'.00 ~ ~ ~ ))0.00 ~. '2,'2'.00 i)2.92(1.oo HV..r;r''V" JIll .11 t 4JJ.O(} ~ 1,210.00.$ ',1.66_2' ::~ltj*~ I I;~ -it ':to ,l'f (11 r i ... .. 6S.00 -MiU t .S .00 620.00 j( ~ ~ ... . .. .. ... - .. - m.oo ... ~ ... ... ~J" .. i J ~....... 462.00 ~ ~ *c 'W Ii' J.lllar c..h 0011"\" on rs..... ." ~.w ..... 'S.aea 'iorW w\ ... '1..S r.rolecl ..0 vtul.M4 ... .:.A w .......' i9 .. I ~6,164.2S _ J ...._~..__j1'L..-L.L: t_t.al ~1t.. "a,lM.. ... r.___,l, 194t'!. , i ~ 1942 eM l)~dr~ ~ 6,161..2' f ... - - . 6,lf.",.I' .'a1sllee ... .1".17 1, 1'" "'114 'IM-- ... Coaw t_~ rlu_ ~.. te\a1 to_ ..ou.... 1'or JO Exhibi t UJII CITY OF SALINA. KA.NSAS SUMW.tARY OF THE RECORDS OF THE CITY BUILDING INSF~CTOR January I, 1948 to December 31, 1948,Inclusive Collections for the Year 1948 Building Permits Gas Inspections Plttmbing Inspections Electrical Inspectj_ons stan Permi te Taxi-Cab Inspections House Moving Building Inspectors Charges 1947 Audit Less A.djustment Gas Perwits #14941-71 $ 20.00 1000 $ 2,423025 810000 1,612.00 754.34 23000 62000 42050 $ 5,727.09 19.00 $ 5,746.09 ~ 5,74,6.59 'Ii' $ 050 Total Collections and A.mount due City Clerk for 1948 Remitted to City Clerk Amount Due from City Clerk, December 31, 1948 July Reporting - Long .50 Overpaid $ 050 ."... Exhibit ilK" CITY OF SALINA. KANSAS COl1PARISON OF DEPOSITORY BONDS AND BALANCES OF DEPOSITS Name of Account w 0 M 0 Eberhardt, City Treasurer W 0 J. Brown, Clerk of City Court Total Less Portion of above Balance Secured b~7 E'. Do Ie C. Balance to be semlred by collateral Required 70 Per cent Bonds Deposited by Banle or collateral December 31, 1948 The Fa.rmers National Bank $ 171,193078 1,583.74 $ 172,777.52 $ 5,000000 $ 167,777052 $ 117,366.20 ;~ 286,000.00 The Planters state BAIl~ ;:,~. r;~\- $ 188,602.91 $ 188,602.91 $ 5,000..00 $ 183,602.91 $ US, 522.10 $ 222,400.00 The National Bank of America $ 192,983.79 $ 1929983,,79 $ 5,000000 $ 187,983.79 $ 131,588.80 S 223,000000 It ~bit -t- Date Expires Amount 4-14-47 $ 5,000~00 4- 9-45 5,000000 4-11-49 5,000,00 4-14-51 5,000..00 4-14-51 5,000000 Continuous 5,000.00 Continuous 5,000000 Continuous 5,000,00 4-24-49 50,000000 Continuous 5,000000 Continuous 1,000000 Continuous 1,000000 Continuous 5,000.00 2,000.00 2,000000 CITY OF SAUNA KANSAS FIDELITY BONDS IN FORCE December 31, 1948 Date Title Effe ctive City Commissioner 4-14-47 City Commissioner 4- 9-45 City Commissioner 1-13-47 City Commissioner 4-14-47 City Commissioner 4- 4-47 City Manager & Superintendent of the Waterworks Department 8-26-43 City Cler k 7-16-21 Deputy Clerk & Finance Director 12- 6-46 City Treasurer 14-24-4$ Cashier ~ Waterworks Department 12,.28 'll'2 5 Police Judge 3- 9-37 Building Inspector 12- 9-41 City Engineer 1-15-46 Clerk of the City COt1xt Marshall of the City court ~ Alfred Lingren, Jr., Al Noyce Ao No Stedham Lo F 0 Stephenson Llpyd W Cl Price Ellis Jo Ellison Charles Eo Banker Harold E. Peterson Henry Eo Eberhardt Lois Todd Ho No Eller Thomas 10 Payne Harold F. Harper Wo Jo Broom Lo Ao Bartlett OM" Exhi bit CO-Insurance 90% 80% 80% 90~% 90% 90% 905~ 80% 90% tt Amount of Coverage $ 160,590000 6,000,,00 1,500000 3,000.00 1,150,,00 20,000 000 4,500000 2,000000 500.00 10,000000 1$li6,,:100000 57,500,,00 7,200,,00 3,000000 1,500000 37,000000 1,000000 5/10,000,,00 10/20,000.00 5,000000 2,000000 15,300.00 221,000000 25tJd6"oiO 000 2,700000-3,700000 850000 8,000000 2,000000 3,000.00 205.00 CITY OF SALINA.. KANSAS INSURANCE IN FORCE December)l !.~ e of Coverage Fire & Extended Fire & Extended T Citv Hall Grou Building & Contents Building & Contents Fir~ & Windstorm Fire & Windstorm Fire & Windstorm Fire & Windstorm Fire & Windstorm Fire & Windstorm Fire Department Grou Equipnent Pumper Truck La France Pumper La France Pumper Ahrens Fox Pumper Squad Wagon Fire & Windstorm Fire & Windstorm Fire & Windst0rm Airport Group: Cafe Building Hangers Personal & Property Damage Fire I} Windstorm Fire & Windstorm Fire & \Undstorm Fire & Windstorm Fire 8: Windstorm Fire & Windstorm Liability Waterworks GrouQ Water Tower Pt1.E.ping Stations Dwelling Gar'llie & W.l3.I'ehouse Equipment Burglary Manufacturs & Contractors Workman's Compensation Auto Liability & Compensation Fire & Extended Fire & Extended Park Grou B'l,ildings & Contents Dwelling osa1 Group: & Equipnent Fire & Extended Fire & Extended Liability Fire & Theft Fire & Theft Explosion Fire &: Extended Fire & Extended Fire & Extended Fire & Extended Hall) Contents Memorial Hall Group: Building & Contents Landlord, O\~ers & Tenants I\iemorial Miscellaneous: Rolling St.ock Garbage Truck steam Boilers (City Hall & DumP Grounds Dwelling Buildings Re creat:lon Center Buildings Recreation Center Buildings Cemetery Kodak -'4 Exhibit ifNI' CITY OF SALINA., KA11"SAS ACCOUNTS RECEIVABLE Dece~ber 31, 1948 General Fund: Felice Fines and Forfeitvxes Gas FreJ1chise Fee Building Inspectors Fees Overremitted as of December 31, 1948 Miscellaneous Fees & Permits (Plumbers) $ 9,166025 1,969005 ( . 50) . 50000 Total C~neral Fund $11,184080 011 Exhibit .-!, '-".4- KA....~SAS CITY OF ST ATE!v:ElilT OF BONDED IlIDEBTEDNESS Bonds Outstanding 12-31-48 Bonds Retired 1948 8,000.00 3,500000 10,000~OO 1,000.00 $ $ 7,000.00 1, 500~OO 5,OOO~00 . 500 ~OO 7,000~00 1,OOO~OO 5,000000 Bonds Issued 1948 Bonds Outs ta.l1.ding 12- 31-1,'7 Amooot of Original Issue Maturi ty Date Date of Issue Ser1@1 NWnber . , Internal Improvement - storm Sewer Internal Improvement - Sewer Repair Internal Improvement - storm Sewer Internal Improvement - Flood Control Refunding Judgement Internal ImprovAment - Olive st. Viaduct Internal Improvement - Light,Gutter & Paving Internal Improvement - Lateral Sewers Internal Improvement - Curb,Gutter & Paving 3-1-39 Internal Improvement - Lateral Sewers 3-1-39 Internal Improvement - Sewer & Plant Repair3-1-39 Internal ImprovelJlent - Sewer 7 -1- 39 Internal Improvement - Curb,Gutter & Paving 3-1-40 Internal Improvement - ~lrb,Gutter & Paving 1-1-41 Internal Improvement - Lateral Sewer $-1-41 Intern.al Improvement - Curb,Gutter & Paving 2-1-42 Internal Improvement - Curf,&, Gt'..tter 5-1-44- Internal Improv81nent - Lateral Sewer 5-1-44 Internal Improvement - Lateral Sewer 4-1-45 Internal Improvement - Curb & Gutter 4-1-45 Internal Improvement - Paving 4-1-45 Internal Improvement - Curb & Hutter 9-1-46 Internal Improvement - Lateral Sewer 9-1-46 Internal Improvement - Paving 9-1-46 Internal Improvement - Main & Lateral Sewer Internal Improvement - Curb,Gutter & Paving Sewage Disposal li:~ iJ> 15,000000 5,000.00 15,000.00 1,500000 7,000.00 1,000.00 5,000000 *' 1410671001 34,287075 85,392058 9.873.19 70,000000 16,760097 420935.80 <7:' <;l' Rate 4-1/4 4-1/4 4-1/4 4-1/4 2 ;:2 2 - - 5,000.00 1,000000 - 5,000000 1,000000 44,373.31 7,310.04 2 2 5-1(43-48) 5-1(43-48) 5-1-38 5-1-38 1,500000 400000 3,000.00 300000 1,500,00 400000 3,000.00 300000 - 3,000.00 800000 6,000.00 600.00 14,628.25 3,915./+4 27,172075 2,971.36 1-1/2 1-1/2 1-1/2 1-1/2 3-l~43-48) 3-1(43-49) 3-l(43-49) 7-1(1;.3-49) S-1l9 P-121 S-122 S-123 8-124- P-125 2,000000 2,000.00 1,500,00 7,000000 2,500.00 5,500000 23,000.00 11,000.00 15,300.00 475,000,00 203,250000 30,661036 68,912.23 32,244.93 110,020057 :;Pl,0Z7,014.09 $59,014.15 $445,089~09 :,p640,939.15 Totals 10-1(43-47) 2-1(43-50) 11-1(43-50) 12-1(43-50) 7-1(42-48) 7-1(43-48) 2-15(43-~-8) 10-1-29 2-1-30 11-1-30 12-1-30 1-1~38 1-1-38 2-15-38 Purpose of Issue 1\.,,115 J-1l6 C-1l7 P-1l8 6,000.00 825.00 2,600.00 1,000.00 2,000000 Z75.00 650.0C 1, 500 ~OO 142.54 2,000000 1,500000 1,000.00 1,500.00 3,000.00 3,000.00 - - - 3,000000 8,000000 1,100000 3,250.00 1,500.00 142.54 4,000.00 3,000000 8,000000 4,000.00 8,500000 26,000000 6,932049 18,045052 2,72007/+ 6,315009 6,197019 590016 7,780 067 5,714.98 10,010001 5,475.41 1l,3430L~ 28,934.70 1-3/4 1-1/2 1-1/~ 1 1-1/1+ 1-1/4 1 1 1 1-1/4 1-1/4 1-1/4 3-1(43-50) 1-1(43-51) 1-1(43-51) 2-1(43-52) 5-1(45-48) 5-1(45-48) 4-1(46-49) -4--1(46-49) L~-1(46-55) 9-1(47-;0) 9-1(47-50) 9-1(47-56) 9-1(47-56) p-216 S-127 P-128 129 130 3-131 132 133 P-134 S-135 P-136 S-137 1,500.00 1,746.61 - - 203,250.00 30,661.36 68,912023 32,244.93 110,020 ,57 12, 500000 17,046.61 475,000000 - - .23 17,046061 475,000.00 203,250.00 30,661.36 68,912.23 32,2.44.93 110,020.57 14,220 1-1/4 1-1/2 1-1/4 1-3/4 1-1/2 1-1/2 1-1/2 1-3/4 11-1(48-57 (2-1-47) (8-1-58) 2-1(49-58) 8-1(49-52) 8-l(49-5e) 10-1(49-52) 10-1(49-58) 9-1-46 11-1-47 12-1-47 2-1-48 7-1-48 7-1-48 10-1-48 10-1-48 Internal Improvement Airport Curb & Guttering Curb, Guttering & Paving Curb & Guttering Curb, Guttering & Paving 139 140 141 142 143 144 145 ....1( Exhibit .p- Retired 1~ IssUed I' Balances 12-31~4L Payable To OF !!Q. IN'fEMPOfijJ proEB'l'EDN.J roRING_Jl Interest Issue Rate - - - - .. .. - - .. - 10,000.00 .. .. 10,000.00 5,311050 - - - - - 6,000.00 5,332~3l 10,000.00 12,llO ~33 2,634.79 1,189.15 - 20,000000 2,583~75 2,885.61 2,104.55 3,196~11 12,000~00 16,58'l01l 1,932.44 22, 628 ~ 43,701.07 22,554~13 59,188~97 18,904~39 32,452.51 6 $ $ 2,556071 3 ,435 ~1 1,947035 9;812~SO 2O,489~90 1,411~aO 30,23a~96 11;594~85 . 6,248~35 12; 582~55 18,482~65 19,068.47 - ~ 28,222.89 J8,$83~79 5,620.03 25,818.75 78,590 .37 .. - .. .. .. - 7,849075 - - - - - .. - .. - .. .. - - - - .. - - - - - - - - - - - .. - - - - - - 5,332031 10,000.00 12, UO ~33 2,634.79 1,189.15 7,849~75 20,000000 2,583.75 2,885~61 2,104.55 3,196~11 12,000.00 ],6,587 oll 1,932~ 22,628 .44 43,701~07 22,554.13 59,188~97 18, 904~39 32,452.51 $ OS8 PaV1Dg $ 2,556.71 PaviDi 3,435~ Paving 1;947.35 Paving 9;812~ao Sewer 20;489~90 Sewer l,m.SO Sewer 30,23$~96 Curb & Gutter 1l;594~85 Sewer6;248~35 Curb & Gutter 12,582055 Sewer 28,482~65 Curb & Gutter 19,068047 Park Improvement 10;()()o~OO Sewer 5,3Uo50 Curb & Gutter 28,2?2089 Curb & Gutter 38,$83.79 Curb & Gutter 5,620~03 Curb & Gutter 25,81g~75 Curb & Gutter 78,590~37 Park Improvement 6,000.00 Sewer Park Improvement Sewer Sewer Sewer PaVing Park Improvement Selfer Sewer Sewer Sewer Park Improvement Park Improvement Park Improvement Park Improvement It " It II II It - - - - - - .. - .. - - - - - - - - - .. - a II It II Pur Water Department Water Department Water Department Water Department Water Department water Department Water Department water Department Water Department Water Department Water Department Water Department Water Department Water Department Water Department Water DePartment Water Department Taylor Coristruction Taylor. Construction Wa.ter Department Water Department Water Department water Department Water Department water nepartment Water Department Water Department Water Department Water Department water Department Water Department water Department Water Department Water Department water Departm.ent Water Department Water Department Water Department Water Department Water Department 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1-1/4 1-1/4 1 1 1 1 1 1 1 1 1 1 1 1 1 1-1/4 1 1-1/4 1-1/4 1-1/4 1-1/4 1-1/4 1-1/4 9-16-46 9-30-46 3-18-47 4-';2-47 4-22,-47 5-20-47 5-20-47 5-20-47 6-17-47 6-17-47 7-22-47 7 -22-47 7-';2-47 8-19-47 8-19-47 9-29-47 9-29-47 10-21-47 1l-],8-47 12-31-47 2-23-4$ 3-15-48 4-27-48 4-Z"/-4$ 4-Zl-4$ 4-Zl-48 5-25-4$ 5-25~ 5-25-4$ 5-25-4$ 5-25-4$ 8-17-4$ 8-],7-48 9-21-48 9-21-4$ 11- 1-4$ 11- 1-4$ 11- 1-4$ 12- 6-48 12- 6-48 # 46-13 14 47- 1 2 3 4 5 6 7 8 9 10 11 12 13 14 i6 17 18 48-1 2 3 4 5 6 7 8 9 10 II 12 1.3 14 15 48-3 4 5 6 7 .~. "1" ,.., UlI. 91 ~U.ri~" If n'rie~ .61', H j~p~~m ~199.~I.t"&;>> p,ns M~.."IP i.",...., 1.. J.~ tp ,.,..-.. l~ :J.. ~alJll1-'1 fll.........'-1 l4laJAutr.Uw & J1.Jwl_ h~t. (Soh".l. I-B) os." C~ (Soh4ldul. 1...(;) 1>oUett u.,........t (S..l-~) .f.j.~14$~ ~pu:.t._nt (lhllbMule 1...~) .un lMpqt1a" a..lt.h ~pn","a\ (jebftw.. l-t) ~ ~,..rtMut. (S"dw.e 1...Q) l1J1ldl,. J)D paRMtlt. (acbo4ule l-ii) \i.r_p " ~1M. a.Dftl i)eJp-A,."tlMtJllt (itlie4ul. (1-1) "ft"k1~ 1t.\Vh",,~ (.,,4u1.1-J ) u ~n"\ . )4.94,.)6 6,801." 66,994." 16,Yn.Sl '."l.U 4,"'.9'7 9,4".)' "",969 .:1b 1',)54.16 ~~ l$ouU of ,.-..1 Ofti' ~~ UlNIlt or ..tul u.... .....~ ')',84'.00 ~ 1,100.36 t .. 6,"'.00 ff/:'19 ... ".."-2.00 .. *I, 54'...4J 19,9)S.ctO ... ,,_1.4~ 10.600.00 .. 2,8~.g7 ',050.00 ... )60.0) 4,900.00 4.564." 46.506.G(~ ~,4.f.) .16 15.800.00 ... 50'''' rn6l ilblNrH...ta . 11., ,J14.. . 117,"'.00 , - ----.-.--. ... ~ fII8.oa $&M'd.. -1-"- .san w: j~t-.J.AI' ~,.~ "lAJL 9f ~~* ~1a, ;1G~., ,~::.s ~,~ ~i' ~'HA~ tJIJp . .l~ ~ J'" "b~*~" >>, ~"'. JJ.H."n .....u.. Ii '._1..... u..... .. .....1....... u...... ......... De"e... a...... aID 1nr4 Lt....... h11.diag 'enal'. " laa,..u... ,... eon... e._t.n;..UOIl U.__d ... Pem1w hi ~... 6. a..w1oal 11rins a.uoa (i.. Ii \\era a.Ufl, tt~.. .0Y1~ ~\. a~"_r. ,..... ~. 1.1.9... 1........ ee...,,, A,.at .Lt_,... ~u,. ~.., ..... t eoll.~t' ~na.. rl.lJUlJber 6.' 0,.. .r1twra Ll_rt~ Pool li&11 i Bowl!.. 411al .t.l~.U" PluM" c..rtl.tiogt.. re.. 'op CGn\ S~ U_n... &1'u'.. fu." u....... Sltau.ac au.. u........ a......' A~'1ar Ll..... fu:1-C&b lJ..... tut-c.\t Drtwn a..... tn. 6; thll Ll~.. ...1. ,.~ Pon;1u &__.._t 1l.eM.J:a6 Lt~ uiI DrillUlc 'end.'" ...1. .Mi- Lt...... f'i.l'ftOI'b U...... ltlo.....~.U~.. ~ C~ot1e Per.l," -.a. '0tH! IMplIJt't.1oa L1~. I~.... lrok.u!:.;_!.1...... ~I ~tl~ ihootll14i ~.u.r, lA.~l_ 6CJO .00 150.00 4,82'.00 100.00 '.'46." Ui.OO 270.00 1,U'7.00 '50.00 100.00 '[f4.00 12.'.00 4JO .(.\(1 lS2.{j~' )20.00 ~a.so 124.00 6O.(}O 4$0.00 100.00 1".00 l.UO.oo 1,940.00 8a.5O 10.00 1,1t.2.~ a,.oo 1,1)0.00 *.00 90.00 ty'/) .50 l-C.Q("i ,0.00 ...moat .f lot'Ml Wv b4Qt ~ ~ 100.00 . SOC.oo . 150.<<; . 4.0(0.00 82S.00 100.00 .... ., 1, "':;j.Ot.i ).244.'~ 100.00 ;;., /~ 200.00 70.00 850.00 241.;:' ,t, "".0(:, 17'.00 SO.oo SD.OO UiO .00 .. 3. ~.QO .. ,to.CO .. 150.00 2.00 )00.00 20 .{..'\O 100.00 62.SQ 100.00 24.00 60.00 ... jSO.OO ... 100.00 ... lJO.OO 6.00 1,000.00 2)0.00 1,500.00 440.00 150.00 .. 10-00 ),~.(yJ ),662.JC 10>':1 .Ot~ .. 'JQ.e>> ".00 ),St).oo JOe ~.,.." ."','\v~ 100.00 ... 150.00 ~50.00 .. )OiJ .00 1-5.00 .. - so.oc' ~ ',64J.'9 t e1.d. f 19,'S'." . 20,910.00 ". -. " 'aodt or totul UwWr .,.~, II " - ... - .. .. .. .. .. .. 6.00 2' .{'~O 2O.0C .. .. )9 a...w -I'" .auf If U~I1lAt "Mf,;cWl .T~lll' tiP ~~~ Ui_~t ruo .. 4fPi~ flsyl.ltJJJ ~'.fI V,!~ Di~"J.'rtl~" ~~... ~, I"" ~ ~8JlHt p.. 1'" W,pea +.,.., U\.1 CIw4..10114JrtJ el~, ....... OS..,. Cl_k ct~7 'f":!t.~1" C1_ aookk..:pw alt.l ........ kontel7 1U1U1>>g lupeenOf' , ....1at.eAt "'1-' GJ'OQ.d O....~,. lee... 0.1".\&&. " F'ol1_ hwna .rJ.".t.y Cit.ytl_ra (l1.rk 6; tJ1'4at A.d.ataat J.itW.14111i l.tu~Ro.r to\al a~lari.. , --r.. Prot...ieeallerdoea - ..u.ut PF.t...10Gal krd.CIM - ,...1 D1..~.. orn.. hWU.. ;., .ii.':!l:~ .lUPin Prlctie, ~,,1.~1.. hptlU. .1a~___ .t iqui:fIMB l.u'U.t"... , lotad h'a1-. ,I"....u.., &~pIU. lJlr!d. ,~~ " 14....... aeNu lUaod11i"-' AMri..td..Ht.i~ ~'t... .hM i;; ;_:::..,,~'~,~. ..UrW.s fot.&l.l .~ '" ~ "'.00 t l,Ssa.co 1,640.00 760.00 2,010.00 1,19;;'1.00 2,~.OO '960 .00 46c ..00 2.'50.00 1,W.SO 2,_').0(.) ....-~ .... ......1. or .....11&1 ev... ,wIn' .,..,~ boat. or lo1rual UD4411" ~ "'.00 I ),600.00 1. 62;).00 66C .00 a, 100.00 1,1.40.00 l,400.00 960.00 IN).OO 2.400.6~ l..~.OO 2,.2&0.00 ~. 19.~.SO t 19,)9'.00 ~ .. . ~ 900.00. 4~.OO 4.'22.6' 981.8' ',"1.02 281.00 1._.11 '10.40 20.00 160." laQ..OO )'01.40 30.1' .J. AJ I a,5OO.OO I,SCO.OO ,oo.,QO '.500.00 'SO.CD 4J(~ .00 600.00 SOO.oo ~.OJ 1..000.00 20e.oo 200 .00 ... .... ~ "'.945." i ",8.4s.on ~ I f'l J f) ~ J I ... t ... 50.00 40.(',1:, ;WO .0(; .. ... 20.00 ~.(K} ... 40..00 ... 100.00 250.03 .. ... 5'7.50 80.00 2'92. ~ .. 900.00 . ... .. 2.QJeJ.co 2.122.6, .. .1.8S ... 391.02 ... ... 2~.OO ... 169.00 /;,i!!Ji;.1~ ... .. 18' .40 ... ).0 .c;~:' tf.)9.47 ... eo .00 1()1.40 .. )0.8' \),l,lOO.Jb " ... ,;;;, 40 &eh...a.. -l-QI SII or. ~lbW'l, 1~'liU: Bti~JIt ~, DDB\l~.i liJlmJ~ItJ!p. t C1'Q....Jl!~1tt:'~Jrf: ilJ!PlP' 1. 1~ .., ....~ n, 1"',. t.~... ",tyJ ..... .1 lctwal C'Y" l~.' _ ~,t btoot. .t le'taal UUer ..,e) ",:1.,1.2 4. ~~~J ..rv.qe Cl...k ikrahall 10t..1 SalIn.. 4. 'I.... ~. 1.4CY';.OO ({ .,400.00 ,^, ,< .. '" 1,930.QO 1,930.(10 - 1,100.00 1,ttC:O.<;O - I , U ~ ... 4!< ~,le.c.OO ~ 6, lati.OO ~ .. ... -i,Zt ... i.~moe &u~fll.. It i.."}"'IIu. frfiyellUi ~pe... i1..11aMQ\15 ....,...... tnili ~ 512.ot f../ 15(hl)() . 2f!~.09 " 84.40 250.00 2S.00 6.)0 )0.00 .. u. '" rr ~ 6,102.'9 .. 6,"'.00 . ".19 i , I . I. T , , A ..... II , .r 1 I i If,}S.tlO 25.00 2:).10 - 41 Schedule n1~D" CITY OF SALINA. KANSAS DETAIL OF DISBUP..SEIvIENrS GENERAl.. FUND - POLICE DEPARTMENT January 1, 1948 to December 31. 1948. Inclusive Actual Budget Amount of Amount of ActUal Over Actual Under Budget Budget Salaries & Wages: Chief of Police $ 3,550.00 $ 3,600000 $ $ 50000 Police Captain 5,077000 5,112.00 35000 Desk Sergeants 9,895.50 9,840.00 55.50 Patrolmen & Special Police 34,264025 44,400000 10,135075 Dog Catwers 1,900000 1,800.00 100.00 Radio Operator 780000 840.00 60000 :!.'otal Salaries & Wages ~ 55,466.75 $ 65,592000 $ tP'" 10,125025 ~ Professional & Contracted Services I~ 1,409.44 $ 1,230.00 ~ 179044 S. ojp Office Supplies & Expense 1,349.78 1,200.00 149078 Maintenance & RePairs 3,796.43 2,500.00 1,296..43 Materials & Supplies 867.68 500000 367068 Insurance & Bond Premiums 76.86 20.00 56.86 Gasoline, Oil Grease, Etc., 3,083..57 2,200.00 883.57 Traveling Expense 616.Cf7 300.00 316.07 Furni ture & Equipment 57000 500.00 443.00 Miscellaneous 248.00 500000 252000 Building Maintenance 22099 22:.. 99 Totals $ 66,994057 $74,542000 $ $7,547.43 -- 42 Schedule "I_En CITY OF SALINA. KANSAS DETAIL OF DISBURSEMENTS GENERAL FUl'lD - ENGINEERING DEPART!vIENT JanUary 1. 1948 to December 31. 1948,Inclusive Actual Salaries & Wages: Budget Amount of Actual Over Budget Amount of Actual Under Budget City Engineer Field Engineer Other Employees Inspectors Offi ce Engineer $ 3,550000 $ 3,600000 $ q 50.00 "ll' 2,620,,00 2,400000 220000 2,324.20 5,365.00 3,040080 4,200000 4,200000 2,271.50 2,271050 Total Salaries $ 10,721.70 ~ 15,565000 Office Supplies 8.: Expense ~ Legal Printing Maintenance of Equipment Materials & Supplies Insurance & Bond Premiums Gasoline, Oil, Grease & Anti- Freeze 149006 :;p 1,801048 146062 261085 24 0 54 163 .25 1,000000 34.60 2,070041 New Equipment Miscellaneous Professional Services 150000 1,500000 300.00 150.00 15.00 175..00 300.00 300000 1,500.00 ".. ~1 $ 4,843030 ;;;> ':.rJ~ 'Ii' 094 153.38 301048 1ll.85 9.54 11.75 700.00 5'1J041 2650/...0 $16,373051 $ 19,955000 $ Totals :$ 3,581.49 43 Schedule "l-F" CITY OF SALINA. ~~SAS DETAIL OF DISBURSElvIEl\iTS GENE...B.AL FUND - MILK INSPEGrION & HEALTH DEPARTIIlliNl' January 1, 1948 to December 31. 1948,Inclusive Amount of AP ou.'1t of Actual Over Actual Udder Actual Budp,et Budget Budget Salaries & Wages: Milk Inspection cr. :$ 1,800.00 ,. {Ii 1,800.00 ,;p 'il' Sanitary Inspection 3,025.00 2,400.00 625.00 City Chemist 2,830.00 3,000000 170000 Laboratory Technician 1,800.00 1,800.00 -- Total 5,855.00 ~ 9,000000 $ $ 3,145000 "r ~~ 'l1' Office Supplies & Expense ~ 137.55 ~ 150000 $ :$ 12.45 Materials & Supplies 292.59 300.00 1041 Traveling EXDense 671019 600.00 71.19 Equipment 500.00 500.00 RePairs 50.00 50000 Miscellaneous 774080 774.80 Totals $ 7,731013 $10,600000 $ $ 2,868087 CITY OF S!\LINA.. KAJ.'{SAS DETAIL OF' DISBURSEf.1ENTS GENERAL FUND - LEGAL DEPABTr~Nl' 44 Schedule "l-G" January 1, 1948 to December 31, 1948,Inclusive Salaries & Wages: City Attorney PoJ-ice Judge Actuel $ 2,400.00 1,120000 Budget $ 2, 700000 ;~ 1,200000 Total Salaries & Wages '$ 3,520000 $ 3,90CeOO $ Professional Services Office Supplies & Expense Miscellaneous Travel Totals ~ 1,092037 3.60 51065 22035 $ 1,000000 $ 50000 100.00 $ 4,689.97 $ 5,050000 Xmount of Actual Over Budget 92.37 22.35 ~ 'il' Amount of Actual Over Budget $ 30e,.00 80QOO $ 380000 46040 48035 :;;; 360.03 mmy OF SALINA. KANSAS DETAIL OF DISBURSEMENTS GENERAL FUND - BUILDING DEP A.RTMENT 45 Schedule "l-H" JanUary 1, 1948 to December 31. 1948. Inclusive Actual Salary of city Hall Custodian $ 1,922..70 Professional & Contracted Services 97050 Maintenance Building & Equipment 1,187.66 Materials & Supplies 706.85 Insurance 1,266003 Equipment 4,273059 Budget $ 1,800.00 $ 1,000.00 1,100.00 600000 100.00 300000 Amount of Amount of Actual Over Actual Under Budget Budget 122070 $ 902050 87.66 106.85 1,166003 3,973.59 $ 9,454033 $ 4,900000 $ 4,554.33 ~ Totals Schedule 111-111 CITY OF SALINA. KAi"JSAS DETAIL OF DISBURSE1VL8NTS GENERAL FIJND - GARBAGE & RUBBISH REMOVAL DEPARTMENl' Ja.nUary 1. 1948 to December 31, 1948.Inclusive Actual Amount of Actual Over Budget Budget Salaries & Wages: Superintendent Other Employees $ 2,741.15 $ 2,400.00 $ 42,054.50 38,936000 341.15 3,118 .50 Total Salaries & Wages $44,795065 $41,336.00 $ 3,459065 $ 46 Amount of Actual Under Budget <& .... Office Supplies & Expense ~ 13.59 ~ 20.00 ~ $ 6.41 Maintenance of ~quipment 2,630009 2,000.00 630.09 Materials & Supplies 424 001 50,00 374.01 Insurance & Bond ?remiums 180.44 100.00 80044 Gasoline, Oil, Grease & Anti- 1,829026 329.26 Freeze 1,500000 New Equipment 2,656.80 1,000.00 1,656080 Miscellaneous 1,996.02 500.00 1,496.02 Maintenance Buildings 443,30 443.30 Totals $54,969016 $46,506.00 $8,463.16 $ 47 Schedule "l-JIt CITY OF SALINA. KANSAS DETAIL OF DISBURSEMENTS GENE?.A1 FUND - PARKING METER DEPARTMENT Amount of Ariount of Actual Oiler A.ctual Under Actual Budget Budget Budget Equipment $ 2,954007 $ 5,000000 $ $ 2,045.93 Material & Supplies 409.12 500.00 90088 Wages & Salaries 6,660.00 6,660.00 Repairs 466017 1,200000 733083 Traffic Signs 5,079.66 2,500.00 2,5'29.66 Meter Repairman 345.00 345.00 'I'raffic Lights 3,158051 3,158.51 police Equipment 2,941063 2,941063 Totals $15,354.16 $15,860.00 sf, $ 505.84 'It 48 Schedule "2" CITY OF SALINA, KANSAS STATElirENT OF RECEIPTS, DISBURSFllENTS AND BALA.NCES OF CASH CONSOL]J)A. TED FUNDS JAnuary 1, 1948 to December 31, 1948, Inclusive .Amrrunt of Amount of Actual Over Actual Under Actual Budget Budget Budget Balance - January 1, 1948 $ 104,289.89 $ 58,974049 $ 45,315.40 $ - Receipts: Ad Valorem Tax o 179,854.31 ;:~1{2, 752 064 ~~ 7,102.17 ~$ Sales Tax 36,329.58 37,728.09 ~) 898.51 Intangible Tax 17,320.02 17,193.33 6260+9 Cigarette Tax 23,944052 8,000.00 15,944.52 Licenses Fees C: Permits 29,655059 20,010.00 9,645.59 Parking Heters 24,900.91 18,00C.OO 6,900.91 Franchises 15,672021 16,500.00 827079 Court Costs (: Fines 34,017.47 26,000.000 8,017.1.).{ Services 8: Sales 29,338.37 25,938.36 3,400.01 Refunds ,~: Recoveries 825.99 367071 41.72 Water Department 3,J.).66.35 3,466.35 SWi111l1nIlg Pool 6,1+95.32 8,250000 1,754.18 Highway l1aintenance 1,666.52 1,666052 Hiscel1aneous 3,032.62 6,259.26 3,226.64 Total Receipts ~t 404,054043 ~~62,632.7o ~,~~~67 (. .;;> Total to Account for $50t3 ,344.32 $421,607.2"5 .-',. 31.(J7 Expenditures: General (SChedule "l") Fire (Schedlu.e lIa-AII) Park (Schedule "2-311) Street, Alley 8: Sewer (SChedule 112-CII) Sewage (Schedule "2-DlI) Airport (Schedule "2-F") Water, Heat, Light & Power (Schedule 1I2-GII) Total Expenditures Balance December 31, 1948 Add-Liabilities Deco 31, 1948 Less: Dec. 31, 1947 Purchase Order, Paid in 1948 Cash Balance Deco 31, 1948 $ 217,314098 70,960.21 36,077054 47,492.77 13,467.50 3,671.57 25,633.35 $. 414,617,92 :3 93,726.40 21,295.65 $ 115,022.05 23,144.64 $ . 9'1,877.41 ~~17,993000 $ $ 678002 71,1l5.00 154.79 36,270.00 192 .46 47,550.00 57.23 13,500.00 32.50 3,329.25 157068 31,350.00 5,716.65 ~W1,607 .,25 $ ~ ~? <, d' 93,726040 .;;> Q $ 6,989.33 CITY OF SALINA. KANSAS Db"'TAIL OF DISBURs.c.:MENTS CONSOLIDA.'l'ED FUNDS - FIRE DEPARTlvrENr FUND January 1, 1948 to December 31, 1948. Inclusive Actual Disbursements: Salaries & Wages: Fire Chief Assistant Chiefs Fire Inspector Firemen $ 3,550.00 5,120.00 2,500.00 53,215.00 Budget $ 3,600000 $ 5,160000 2,400000 53,880.00 $64,385000 $65,040.00 ~ Total Salaries Office Supplies & Expense $ 571.58 $ 175.00 ;'1. -G' Building & Equipment Maintenance 2,031.05 1,000000 Materials & Supplies 2,686042 1,000.00 Gasoline, Oil, Grease & Anti- Freeze 565.47 600.00 Insurance & Bond Premiums 213.08 150.00 Furniture,lools & Equipment 343.71 1,500.00 Travel 156.90 150 .00 Fire Hose 1,500.00 Mis cellaneous 7.00 ~ 70,960.21 $ 71,115.00 $ Total Disbursements 49 Schedule "2-A" Amount of Actual Over Budget Amount of Actual Under Budget $ 50.00 40000 100000 665000 -- $ 655000 396058 $ 1,031.05 1,686.42 34.53 63008 1,156.29 6090 1,500000 7.00 ~;, 154.79 e~ - 51 Schedu~e "2..B" CITY OF SALINA. KANSAS DEATIL OF DISBURSEMENTS CONSOLIDATED FUNIS - PA,.-qK DEPARTMENl' FUND J aInlary 1. 1948 to December 31, 1 q48. Incluill~ Amount of Amount of Actual Over Actual Under Actual Budget Budget Budget Disbursements: Superil1tendents Salary $ 3,250.00 $ 3,300000 $ $ 50.00 Labor 20,488035 20,000 .00 488.35 Office Supplies &: Expense 60.00 _'50~OO :,10000 utilities 407.48 ~ 150000 257.1..;6 Building & Equipment. Maintenance 1,948.80 500.00 1,~8.80 MateriEds & Supplies 1,540.13 1,000.00 ,'j4{) 013 Rent - Thomas Park 85092 100.00 14..08 Gasoline, Oil, Grease & Anti-Freeze 221 oLl.8 300000 78052 Tools & Equipment 933.90 2,400.00 1,466.10 New Improvements 254.16 1,000000 .. 745.84 -'- - . .. Insurance & Bond Premiums 30034 25000 5.3~- Swiwndng Pool-Gross Disbursements 6, 79~-.98 6,8L:5.00 50.02 Miscellaneous 22.10 300000 277090 Trees & Shrubs 300.00 300.00 Travel 39090 39090 Total Disbursements $36,077054 $ 36,270.00 $ $ 192046 '2 Schedule 1t2_Clt CITY OF SALINA., KANSAS 1m:AIL OF D:ts:FJlffiftF.lIlEms ~lE.nJ\g'ED:mmss,~.~JIEr~A!f!niw.&AND SEWER FUND January 1. 191..8 to December 31. 1948. Inclusive Amount of Amount of Actual Over Actual Under ActuU Budget Budget Budget Disbursements: Salaries & Wages Superintendent (:'. 3,550000 $ 3,600000 $ ~ 50.00 'Jil Me chani cs 3,373010 4,800.00 1,426.90 Maintenance Paved- Streets & A.lleys 8,313,,00 5,000000 3,313000 Repairs Paved-Street & Alleys 4,390.80 2,500.00 1,890080 Maintenance Unpaved-Streets & A.lleys 1,847.65 5,000000 3,152035 Maintenance Sewers 2,970060 2,500000 470060 Sweeper Operator 3,692.10 4,500000 807090 Maintenance'Bridges 1,500.00 1,500.00 Maintena.11.ce Euildings . ,:25jOO 500.00 474040 Ma.intenance Equipment 95020 1,000000 904.80 Miscellaneous 2,190.50 2,OOO.OQ 190050 Total Salaries & Wages $ 30,.448.55 $ 32,900009 $ ,11. 2,451045 'ill Equipment & Rental 174.00 250000 76000 Office Supplies & Expense 84.00 100,,00 16.00 Utilities 322.24 300000 22024 Maintenance street Sweeper 2,742.89 1,000.00 1,742.89 Maintenance Building 8: Equip. 4,675.31 4,000 .00 675.31 Materials & Supplies 2,183000 1,000..00 1,183.00 Miscellaneous 52.00 500.00 448.00 Travel 600.00 600.00 Insurance & Band PreCliuII:S 200056 250000 49 oJ.)~ GaSoline,OD ,Grease ,Etc., 3,698022 4,000.00 301078 Equipment & Tools 2,312.35 2,650.00 337.65 Total Disbursements $ 47,1..-93.12 $ 47,550.00 $ $ 5e.88 - 53 Schedule 112-C" CITY OF SALINA, KAl'TSAS DE'l'AIL OF DIS~1JRSEI.mNTS CONSOLillATED FUYDS - V!!\TSR, LIGHT, HEAT f'~ pmn~R FUND January 1, 1948 to DecemJer 31, 1948,inclusive Actual Budget AmOlll1t of AmOlll1t of Actual Over Actual Under Budget Budget Disbursements: Total Disbursements $ 615.00 j 700.00 } .~ 85.00 268.15 450.00 101 05 u .0 7 , 573 .76 7,500.00 73 . 76 395.55 300.00 95.55 627055 600.00 27.55 959.06 1,000.00 40.11+ 13,627.00 20,000.00 6,373.00 1-1.04.50 600.00 195.50 1,161.98 200.00 9610 98 ~:;25 ,633.35 :'~31,350.00 /1" 5,716.65 .) ., - -:- Water ~Jydrant Rental Water, City -Suildin~'s street LightinG Traffic P Crlristms L5_Chts City 3uildin;s - Lights City nuildin~s - '-ieat street 7d te,r2.Y LiIhtirY; street I,i:yht FaintenaYle8 ;~iscel12.neous - 54 Schedule "2-DII CITY OF SALINAs-KANSAS DETA.IL OF DISBURSEME:NTS CONSOLIDATED FUNIS - SEWAGE DISPOSAL FUND January 19 1948 to December 31, 1948, Inclusive Amount of Amount of Actual Over Actual Under Actual Budget BudJ!.et Budget Dis bur sements : Superintendent1s Salary $ 3,300000 (p~ 3,600000 ~ ;;$ 300000 <li' and (For use of pers anal Auto) Other Wages 3,647.50 4,200.00 552050 Office Sup:?lies &. Expense 45065 50.00 4.35 utili.ties 3,223.77 2,900.00 323077 Building & Equipment 1,356.45 Maintenance 1,000.00 356.45 Materials & Supplies 86017 300000 213.83 Insurance & 30nd rrenuUIDc 293031 100000 193.31 Tools & Equipment 891.55 1,000000 108.45 Miscellaneous 300.00 300.00 Gas, Oil & Grease, Etc. 323.10 350.00 26.90 Total Disbursements $13,467.50 $13,500000 ~ $ 32.50 - 55 S"ohedule "2..FI1 :'_! 1 crTY OF SALINA, K.A.NSAS DETAIL OF DISBURSElIliENTS CONSOLIDATED FUNDS - AIRPORT :FUND January 1. 1948. to December 31. 1948. Inclusive Amount of Amount of Actual Over Actual Uhder Actual Budget Budget Budget Disbursements: Salaries & Wages $ 190.55 $ 2,054.25 $> $ 1,863070 Materi.als & Supplies 34-.34 100000 65066 utilities 13.52 25.00 11048 Insurance 391026 250000 141.26 Equipnent 1,000000 1,000000 Miscellaneous 41090 41.90 Professional & Contracted Services 3,000.00 3,000,00 Maintenance Buildings & Equipnent 400000 400000 Total Disbursements " 3,671.57 $ 3,829.25 $ $ 157.68 ~ - - 56 Schedule "3" CITY OF SALINA. KANSAS ST A.TEWiENf OF RECEIPrS. DISBURSEMENTS AND BllANC8S OF CASH MEMORIAL HALL FUND ~uary 1, 1947 to December 31. 1948. Inclusive ~ceipts: Ad Valorem Taxes Rents and Concessions Services &nd Sales Sales Tax Refunds and Recoveries Miscellaneous Amount of Amount of Actual Over Actual Under Actual Budget Budget Budget $ 3,827~ S 558.91 $ 3,268.19 $ 'Il $ 5,7':8078 $ 5,1$7 033 $ 24201;-.5 $ 6,360046 4,360.00 2,000046 130.50 50.00 80050 1,175084 1,175038 .46 463046 250.00 213046 393038 393038 Belance - January 1, 1948 Total Receipts $13,860~ lll.7l6009 $ 2,143095 $ Tot~d C3.sh to be A.ccounted For ~87 ~ $12,275.00 $ 5,412014 ." 9> Disbursements: ---CustodianfS-Salary ~, 1,840000 $ 1,800.00 ~; 40000 $ Other Salaries 2,640092- 2,400000 240092 Office Supplies & Expense 71.30 75.00 3070 utilities 1,307067 1,800000 492033 Building and Equipment Mai.l1tenance 2,343.50 2,000000 343.50 Materials and Supplies 804018 500000 304018 Insurance & Bond Premiums 150000 150000 Furniture and Equipuent 3,164.90 1,000000 2,164090 New Improvements 2,500000 2,500.00 Miscellaneous 50000 50000 Total Disbursements ~12.172047 ~12. 275 .00 $ $ 102053 Balance December 31, 1948 $ _.5.1_514. 0.67 ii $ 5.514.67 $ ---......... ..... "'~ .. .- Add: Outstanding Purchase ~ 30167.60 ~ g;; 3 .167 060 $ Orders 12-31-48 '\I 8,682.2'7 8,682027 Less: 12-31-47 PurChase Orders Paid 1948 379.58 379058 Cssh Balsnce December 31, 1948 ~; 8,302.22.- i 8.30.2069 -- - - CITY OF SALINA, KANSAS STATEMENl' OF'~IPrS. DISBURSEMENTS AND BALANGSS OF CASH GENERAL IMPROV-BMENT FUND January 1, 1948 to December 31, 194$, Inclusive Balance - January 1, 1948 Receipts: Ad Valorem Taxes Special Assessment Taxes Weed Cutting Water Service Lines Sales and Services Sales Tax Residue W.is cellaneous Total Receipts Total Cash to be Accounted For Disbursem9nts: -s;i~ and Wages Professional and Contract~d Services Maint.enance of Equipment Materials & Supplies Gasoline, Oil, Grease & Anti- Freeze Tools & Equipment Eq,uipment Rental Miscellaneous Refunds Total Disbursements Balance-December 31, 1948 Less:L1abilities J~uary 1, 1949 Actual Budget Amount of Actual Over Budget $-!2.747.74 $ 3,898013 $ 8,849061 $ 24,576048 $23,526081 $ 1,049.67 659025 900000 21tl043 100000 141.43 5,035011+ 5,034046 .68 6034 60.60 --- ~30.518.64 $29.621087 $~96077 $~~ $33,520000 $ ~~ 7'46038 --- $ 22,688095 $16,820.00 ,1" 5,868.95 '*' 670.15 5,000000 339..28 500 .00 5,913051 7,500000 956.75 500000 456075 2,000.00 2,000.00 669040 200000 469040 221008 1,000.00 8050 8,,50 $ 33~706a $33,520000 ~ ,r $ 9,798.76 $ None $ 9.798.76 8,62108} _ 1,176093 Plus$ Liabilities December 31, 1948 5,569..72 .., Casp Balance December 31, 1949 $ 6.746065 57 Schedule tt4" Amount of Actual Under Budget I $ 240.75 54026 $ .!- $ 4,329 085 160..72 1,586.49 778092 $ 52038 $- - - 58 Schedule 1t5lt CITY OF SALIN!. KA.l\TSAS S'fATEV.8NT OF RECEIPrS. DISBURSEMENTS AND BALANCES OF CASH CEMETERY FOND J~nuarY 1, 1948 to December 31. 1948, Inclusive Balance-January 1, 1948 Roceipts: Ad Valorem Taxes Fees a.nd Fe11mi ts Burial Markers Lot Tr.ansfers Interest Lot.s Sold. Grave Space Sold Care of Lots Miscellaneous Sales Tax Total Receipts Total Cash to be Accounted For Disbursements: Sexton's Salary Other Salaries Office Supplies and Expense utilities Maintenance Materials and Supplies Gasoline, Oil, Etc., Tools and Equipment ruscellaneous and Insur::.nce Landscape Supervisor New Improvements Insurance Total Disbursements Balance-December 31, 1948 Deduct: Liabilities 1-1-48 Add:Liabilities 12-31-48 Cash-Balance December 31, 1948 Amount of Amount of Actual Over Actual Under Actual Budget Budget Budget ~,L~,OOl ..93 $ 1.513033 $ 3.388060 $ $ 3,503096 $ 3,338061 $ 165..35 $ 2,424000 2,500.00 76000 89.00 75000 14000 15000 10000 5000 150000 150.00 1,733.00 2,000.00 267.00 325,00 260.00 ~5 000 224050 200000 24.50 45000 15009 29091 718080 717.97 083 -- -- $ 9,228026 $ 9,266067 (0" $ ;8.41 'it $14.130.19 $10.770.00 $ 3.360.19 $ $ 1,900,,00 ~, 1,800000 :It 100000 11-' 5,807040 5,400000 407.40 104045 70.00 34045 15030 50 000 34070 601.23 500000 101023 74015 350000 275.85 193.02 200000 6098 1,000000 1,000,,00 20070 100000 79.30 300000 300000 1,000000 1,000000 37.42 37 042 $ 9.053.67 4$10,770.00 <!l> $ 1.716033 "W_- $ 5,076.52 i $ ~076~ $ 2.%57095 2, 18057 56..88 $1; 2.675,,45 - 59 Schedule n 61t CITf OF SALINA. KANSAS STATEMENT OF RECE~.J DISBURSEMENl'S: AND BALANCES OF CASH PUBLIC HEALTH NURSING FUND JanuarY 1, 1948 to December 31, 1948. Inclusive Amount of Amount of ActUal Over A.ctual Under Actual Budget Budget Budget Balance - January 1, 1948 $ 201088 e, 199088 $ 2000 $ ii' Receipts: Ad Valorem Tax ,,' 2,909.26 $2, 779 0~2 $ 129084 $ \? Sales Tax 598041 599027 086 Mis cel1ane DUS 21 o1,J ?~ ,43 Total Receipts S,: 3,507067 i2.,~OO .12 $ 107,,55 & 'i( '>< Total Cash to be Accounted For $ 3,709055 ~3.6000CO . ... 109.55 $ ;;,i - -- Disbursemcnts:~ Public Health IWTsing Association $ $3,550000 $ "i> 'il' Miscellaneous 25~ - -- Total Disbursements l 3,575.00 ~3,575000 $ $ Balance-December 31, 1948 $ 134055 $ 25000 $ 109055 $ - 60 Schedule "7" CITY OF SALINA. KANSAS STATEliJBNT OF REGEIPrS, DISBURSElvr8NTS AND BALANCES OF CASH BAND FUND January 1, 1948 to DeceffiPer 31, 1948, Inclusive Amount of Amount of Actual Over Actual Over A.ctual Budget Budget Budget Balance~January 1, 1948 $ 455..84 $ 551051 $ $ 95.67 Receipts: Ad Valorem Te.x $ 4,588011: $ 4,380.50 $ 207 061 $ S'lles TaX 939023 937.99 1024 'Iotal Receipts $ 5,527034 $ 5,3180L,9 dl. 208.85 {; 'lP Total Cas~ tc be accounted For & 5,983018 ,1'- 5,870000 R- 113.18 $ 'It' oj( 'IV - - Disbursements'... To: Salina Band Board $ 5,870000 $ 5,750000 $ 120000 $ Rent 120,,00 120000 Total Disbursements $ 5,870000 $ 5,870.00 $ $ 'Bfl.lance-December 31, 1948 $ 113018 $ $ 113018 <if "" - - 61 Schedule "8" CITY OF SALIN~. ~~~ STATEW,EI~ OF RECEIPrS. DISBURSEME1'TS AND BAlANCES OF CASH LIBRARY FUND January 1. 1948 to D~cember 31. 1948. Inclusive Actual Budget Amount of A.ctual Over Budget Amount of Actual Under Budget Balance - January 1, 1948 $ 13$183 $ $ 13083 $ -- Receipt~;: Total Receipts $ 20,996011 $20,14.8015 $ 847096 $ " 4,333072 3,436040 897032 ~~_-:,,;~~~ ')/,r~ 5 864.45 864..45 $ 25,329083 $24,449000 $ 880..83 ,>; 1i' '" 25,3Lc3066 $24,449.GO '"' 894066 9i' ;;;> 'iJl Ii' Ad Valorem Tax Ssles TaX Miscellaneous Tote.l Cash to be accounted For Disbursements: Library Board $ 23,584055. ~24,449.00 $ $ 86L;-045 Balance - December 31, 1948 $ 1,759011 $ None $ 1,759011 $ - - 02 Schedule 1t9" CITY OF SAUNA.. KAl;SSAS STATEMENT IF RECEIPTS. DISBURSE~NTS AND BA.1A.NCES~ CASH BINDV\1EED CONTROL FUND JanUary 1. 19h5 to December 31, 1948. Inclusive Amount of Amount of Actual Budget A.ctual Over Actual Under BudI!:et Budget Balance - January 1, 1948 $ 2.395042 $ 552.42 $ 1.842094 $ Receipts: Ad va.:l:Drem Tax $ 1,645078 $ 1,571059 $ 74019 $ Sales Tax 341045 341.61 016 Services & Sales 8000 8000 Total Receipts $ 1.995023 * 1.913020 ;,p 8200';. 'il' Total Cash to be Accounted For ~ 4.390065 ~ 2,465.68 $ 1.92401f7 $ Disbursements: Sale..ries and wages '" 84040 $ 1,000000 $ $ 985060 illi Materials and Supplies 491051 1,000.00 508049 Tools and Equipnant 371044 449044 78000 Miscellaneous 16024 16024 Total Disbursements $ 947.35 $ 2,465068 $ $ 1,518033 Balance - December 31, 1948 $ 3./Jr3030 $ None $ 3,443.30 $ - Co, ;"<' Inclusive firemen t s Pension firemen r s Total fund Relief All Funds chedule -IS""'- Fund , 72.186.37 . 11.128 .Os $ 37.111.95 . 3,783.78 $ 91.86 . - 767.31 ... - 300.00 - 300.00 449.48 - 319.48 2,246.61 - 2,246.61 1,240.00 - - 760.00 ... - 3,3$2.59 1,800.82 ... 226.50 - - 4.862.92 - 4,862.92 ~ 18.019.19 $ 1.892.68 ~; 7 ,729.01 . 90.205.56 . 13.020.7~ $ 1,4.840.96 $ 1,180.67 $ ... $ 1,180.6'7 17,046.61 - 17,046.61 720.00 - 720.00 9,483.00 7,665.00 - 76.00 - - 606.80 - 606.80 1,317.83 - 239.83 152.00 - ... - - ~ 30.582.91 $, .00 U $ 59.622.65 . $_2 OF RECEIPlS EIlEft f Jam! 1948 Receipts: Ad Valorem Tax Sales taX Membership Fees and Dues Interest Investments Matured Sales ot Perpetual Care Sales of Ilosoleum Space Refunds and Recoveries Miscellaneous Gifts, Grants and. Apportionments 1, - lanuary Balance Total Receipts Cash to be AccauntSd For bursements: Insurance Invewtments Relief Payments to Disabled lien Pensions Paid Commissions __ isle ot Space ProtessioDal Services Miscellaneous Salaries Total Total Disbursements 1948 31, Balance- December 64 Schedule "11(J...~" CITY OF SALINA. KANSAS STATEMENT OF RECE:I.Pl'S. DISBURSEMENTS AND BALANCES OF CASH__ FIREMEN'S PENSION FUND January 1, 1948 to December 31. 1948. Inclusive Actual Budget Amount of Actual Over Budget Amount of Actunl Under Budget Balance - January 1, 1948 $11,128.05 $12.262.07 $ $ 1.134002 Receiptsl. Total Receipts 'iI' 911.86 $ 100000 $ ~. 8014 'd 1,337.93 1,337.93 1,800082 2.000000 199.18 $ 1.892068 $ 3,427.93 :;p r,L' 1. 5~-5025 'li' $13.020073 $15.700.00 $ $ 2,679027 Ad Valorem Tax ~efunds and Recoveries Firemen's Contributions Total Cash to be Accoll.1'lted For Disbursements: Total Disbursements $ 7,665000 $ 7,700.00 '" $ 35.00 'IP $ 7,665.00 Q 7.700.00 ('. 1. ~ 35.00 y w .... tf.: 5,355073 $ 8,000000 & [\1' 2,644.27 'il' ,,' '11' Pensions Paid Balance - De cember 31, 191+8 6, Schedule Itl0-BlI CITY OF SALINA, KANSAS STA.TEMENT OF E~CEIPrS, DISBURSEM8Nl'S AND BALANCES OF CASH PoUCB RELIEF AND PENSION FUND Janu,qry 19 1948 to December 31, 1948. Inclusive 66 Schedule "11" CITY OF SALIN~f KANSAS STATELU:NT OF RECEIPrS. DISBURSEMENTS AND BALANCES OF CASH INIlUS'DRJ:AL DEVELOPMENT FUND ~ry 1, 1948 to December 31. 1948, Inclusive Am Olmt of Amount of Actual Over Actual Under Actual Budget Budget Budget Balance - January 1, 1948 $20,474004 $ 8,041.09 $12.433..15 $ ---- Receipts: Ad Valorem Tax $ 154005 Go 75 000 $ 79005 $ 'Il' Total Receipts $ 154005 $ 75000 $ 79,,05 :$ Total Cash to be Accountec For $20,628.29 $ 8,116009 $12,512.20 $ Disbursements: Expenditures $ None $ 8,116009 .J.l. None $ 8,116.09 ? Total Disbursements $ None $ 8,116009 $ None $ 8,116.09 Cash Balance-December 31, 1948 $20,628..29 $ $20,628.29 $ 67 Schedule "12" CITY OF SALINA. KANSAS STATEMENT OF RECEIPl'S. DISBUESEMEJ:ITS A.ND BALANG'ES OF CASH SPECIAL FUND IN LIEU OF BONDS JanuaI':'{ 1, 1948 to December 31, 1948. Inclusive Amount of Amount of Actual Over Actual Under Actual Budget Budget Budget Balance - January 1, 1948 $ 2,443.71 $ 2,485..95 $ $ 42024 Receipts: Ad Valorem Tax $87,204.27 $83,065024 $ 4,139003 $ Total Re ce i pts $87.204.2:7 $830065024 $ 4,139003 $ Total Cash to be accounted for $89,647098 $85,551019 $ 4,096079 6. 'li' Disbursements: Transfer to Construction Fund $85,551019 $85, 551ol:9 $ $. Cash Balance-December 31, 1948 $ 4,096.79 $ $ 4,096.79 $ "" 61,014015 $ 59,751089 $ 1,262026 $ ~ 8,974.35 3,,324.40 5,649095 90.15 350.00 259085 35,826078 35,826078 $ 70,078,65 $ 99,253.07 $ $ 29,174.1.;2 $ 33,469.79 ~ $ 33,469079 'Ii' CITY OF SALINA. KANSAS STATErvI8I\Vf OF RECEIPI'S. DISBURSEMENTS AND BALANCES OF CASH BOND AND INTEREST FUND JanUarY 1. 1948 to December 31, 1948, Inclusive A.ctual Budget Amount of Actual Over Budget Balance - January 1, 1948 $ 16.895071 $ 16,077076 $ 817095 ---- - Receipts: Ad Valorem Tax General Bonds Special Bonds and Interest $ 60,395083 $ 58,,677.01 $ 1,718.82 26,256.90 24,498.30 1,758.60 Total Receipts $ 86,652.73 $ 83,175.31 $ 3,477.42 Total Cash to be aCColUlted For $103,548044 $ 99,253.07 $ 4,295.37 Disbursements: Bond Principal Bond Interest Co~~ission and Postage City's Share Special Assessments Total Disbursements Balance - December 31, 19~.8 68 Schedule "13" Amount of Actual Under BUdget $ $ $ 'j f:JJ Schedule "14" CITY OF SALINA. KANSAS ST!TEMENT OF RECEIPTS. DISBURSEIvlE:NTS. AND BALMlfCES OF CASH WATERWORKS DEPARTMENT FUND January 1. 1948 to December 31. 1948. Inclusive Balance - January 1, 1948 $ 26,173020 Receipts: I!ydrant Rental Operating Receipts Investments Interest N:iscellaneous $ 615000 146,868006 249,313080 3,049061 2,381022 Total Receipts $402,227069 Total Cash to be Accounted For $428,400.89 Disbursements: Operating Appropriations Investments $226,873039 123,034.34 Total Disbursements $349,907.73 Balance - December 31, 1948 $ 78,493016 Schedule RlSft ""-,' '..-19':' SALIN. KANSAS SBURSEMEN'XS Qn:Y OF OF RECEIPrI 'EMENT RUGl'ION FO"~ OON: storm Sewers $ 1.540.03 Park 1m' ovements 68 Ball Pa.rk 500.00 Chanin Ha.ll - -. - $ 3.186.60 $~.747.96 Is.teral Sewer Curb & Gutter ~a~ Inclusive . Receipts: Benefit A..esa.ents Bond and Premium Ci tyf s Share Transfers trom -In Lieu of Bonds Fund" 8S, Girts, Grants aJid Apportionments Refunds and Recoveries Borrowed Money Deposit Bond. .. .. .. $ .. .. .. $ .. .. .. $ .. .. - $ .. .. 204,317000 .. ... .. .. .. .. 85,208079 - .. .. .. .. .. .... 42,000.00 .. .. .. .. .. .. .. .. .. .. .. .. .. .. 33,969004 .. .. .. .. .. .. - .. .. 47,065.30 .. $ $ 85,20&,,7.9 42,000 .00 $ $ $ 204,317000 $35,754.83 $ $372,726001 $ 8,639050 $ 86,71;3 082 $ 42,413.68 .. 500 .00 .. .. .. .. 176063 .. .. .. .. $ $ 10,308.61 .. 75,459086 .. 783033 .. .. .. .. - .. .. .. .. 9,990000 2,086~OO 26,300~71 4,lU1 014 $ 81~55 .4J.8.45 - .. .. .. .. .. .. $ 25,338.84 4,551028 .. .. .. .. 13,368070 .. .. 176.63 $ $ 86,551080 42,483085 $ 500.00 $ 43,258 .82 $ $35,394096 $ 8,462087 197002 . 70.17) ( $ $ $161,058.18 $ 2,107.83 .. $ 3,186.60 21 to December 1 J Sew $ I 6 18 $, Total 36.565076 $ Balaftce'litJanuaryl, $ $ 1,785079 .. .. .. .. - $ $ 22,486.95 30.3,173076 - $ 3,539011 .. .. $ 'n ,811085 5(i7 ,490.76 .. 1948 Paid .. 7'n060 ..' 1,000.00 208.79 - . 7Z1o&J 12.3,034,34 1,000.00 $ $ 204,317.00 502079 $37, $ 3,186.60 2Zl .97 $391, $ 5,266071 $ 7,302.74 $ $33,969004 .. 1,411080 .. 14012 .. .. .. .. .. .. .. .. .. .. .. $ $l03,219.86 .. 284,875032 .. 3,132.79 .. .. .. - $ '391,2Z1.97 $ Z73034 $781,839010 $ .. 4,808 036 .. 260~10 7Z1050 .. .. .. .. $172,917090 9,778~09 .361,746~98 260~10 4,834~37 ,9i990~OO 15i454~70 26,.300~71 4,107 014 Disbursements: Prolessional and Contracted Services Materials and Supplies Temporary Notes Paid Salaries and Wages Mis cellaneous Tennis COurt IB.nd Purchased SwimmingPool Recreation Bldlding $ 5,795.96 $ 1,506.78 $745, Total Receipts Total Cash to be Accounted for $605,389.99 $176,449.11 Total Disbursements 1948 31, - December Balance CITY OF SALINA. KANSAS STAl'EIvlENT OF RECEIPr~ DISBURSEMENTS Al'ifD BALANCES OF CASH BRIDGE OR STREET MACHINERY - - B UILDINO lfIDI.EQUIPMENT FUND January 1.z-!2!& to December 31, 1948, Inclusive Balance - January 1, 1948 $ 2,300.00 Receipts: Transferred from (Street, Alley and Sewer Fund) None Total Cash to Account For $ 2,300000 Disbursements: Tools and Equipinent $ None Balance - December 31, 1948 $ 2,300000 71 Schedule "1f" Schedule "17' Bonds Swimm;. ~ - - - .1iouse Moving Taxes Totals ('. - $ - $ 3,674099 'if .tj> - $ - $ 45,580.28 'Ii' - - 16,312.00 5,000.00 - 5,000.00 - 1,374.04 1,374.04 - - 4,822.50 - - @ 5,000,,00 $ 1,374.04 ~76, r/63 .81 'if d:' - $ - $46,278032 ~l - - 16,704.10 3,000.,00 - 3,000000 - - 794000 - 1,374004- 1,37/~004 - - ~ 2.000.00 $ None 'It s~ CI'I'Y OF SALINA. KANSAS STATEMENT OF RECEIPrS. DISBURSEMENrS AND BA.LA..1'ifCES OF CASH CIEfu.~ING ACCOUNTS January 1, 1948 to December Inclusive A.dvance Cash Duncan Meter Withholdin ~ 1948 1949 - Balance - January 1, 1949 * 1,319049 $ 1,561.50 $ 794000 $ - 'it' ~eipts: Parking Meter CoJ_lections $ 45,580.,28 $ .. $ - $ - Tax Withheld - 16,312000 - - Bonds - .. - - Sales 'faX - - - - Miscellaneous - - - 4,822.50 - Tot~l Cash to Account For $ 46, '2119.77 $ 17,893.50 $ 794000 ~ 4,822050 Disbursements: To Di~tJ:'ibution $ 46,278,,32 $ .::. $ - ,f. - OW To UroJ.t.ed States GoverT1ment - J.6,7040l0 - - Refunded - - - To Consolidated Funds - - 791:-000 - To state - - - - - Balance D9cember 31, 1948 $ 621.45 $ -1~.aia.O- $ None '$ 4,822050 - - - -- 73 Schedule!tl18" CITY OF SALINA., KANSAS STATEWiENT OF RECEIPI'S. DISBURSEMENTS A...~D BALANCES OF CASH VETERAN'S HOUSING PROJEaI' FUND January 1, 1948 to december 31. 1948, Inclusive Balal}oe - January 1, 1948 Receipts: Rent Deposits Total Receipts Tot-al Cash to Account Fo~ DisburselT~ents : Electricity $ Gas Maintenance Grounds & Equipment Materials and supplies Insurance Refunds Deposits Rent Refunds Rent Labor Water Total Disbursements Balance - Decerr-ber 31, 1948 $ 12,037.03 $ 23,016.00 220000 $ 23,236000 ~ 35,273.03 2,255..52 2,227081 2,394002 167635 151.20 210.00 104.75 135000 441.30 47027 $ 8,134..22 $ 27,138.31 . 74 Schedule "19" CITY OF SALINA. KANSAS STATEMENT OF HECEIPl'S. DISB~i\iJ};NTS AIm BAlANCES OF CASH STOP..ES ACCOUNT Janu~ry 1, 1948 to December 31, 1948, Inclusive Balance - January 1, 1948 $ 180.64 Heceipts: Sales Gas, Oil and Grease $ 9,436000 :t: 9,6l60~4 Disbursements: Gasolina tlrta Oil $ 9,131075 Balance - December 31, 1948 $ 4/34089 ", Schedule "20" CITY OF SAlJNA. KANSAS ~ IN CUSTODY OF CITY TREASURER L'ID RECCNCILIATION OF BA.11K BALANCES December 31, 1948 The Planters .2tate Bank The National Bank of America The Farmers Natj_onal Bank Totals Balance - Certified for December 31, 191;.8 $ 188,602.91 $ 192,983.79 $ 171,193078 t 552,780.48 Outstanding Checks December 31, 1948, Schedule ("20-.\") $ 22,206.75 $ 12,381.84 $ 269.75 $ 34,858034 $ 166,396016 ~ 180,601.95 $ 170,924003 $ 517,922014 Add,L 1948 Receipts Deposited in 1949 Advance J?aYIDent of Bond and Interest $ 8,427004 $ Jl, <jp $ 8,427.04 Balance Per Ledger $ 174,823.20 $ 180,601.95 $ 170,924003 $ 526,349018 76 Schedule "20-Af!. OITY OF SALINA. nNSAS OUTSTIJIDING CHEOKS poNT I NUED Deoember 31. 1948 National Planters Farmers Check Total Bank of State National Number ~ount Amerioa Bank Bank 30624- 42.35 42.35 30609 $ 10.00 $ - $ 10.00 . 30611 3.00 ;J.OO 30618 J..14.00 J..14.oo 30636 _9.00 ",9.00 - 30640 6.50 - 6.50 30642 4.50 4.50 - 30643 3.80 3.80 30645 1.50 1.50 30654 48.50 48.50 30662 18.85 18.85 30666 10.00 10.00 ')0677 97,75 97.75 30684 6,581.00 6, 581.00 30689 884,87 884.87 30l:$1 197.20 197,20 - 30692 127.46 127.46 30693 100.76 100.76 30700 Z7.82 27.82 30704 12.29 12.29 30710 1.50 1.50 .. - 30721 21.45 21.45 3C1729 3,592.20 3,592.20 - 30732 to 30949 20,167.00 - 20,167.00 Totals ., 34,8SS.34 $ 12,.381.84 $ 22,206.75 $ 2f:1:) .75 CITY OF SALINA. KANSAS OUTSTANDING CHECKS December 31. 1948 77 Schedule "20-AU National Planters Farmers Check Total Bank of Sta te National Number Ammunt America Bank Bank 918 $ 1020 $ 1.20 $ $ 9591 9.30 9030 94000 10065 10065 10248 .30 .30 21755 1050 1.50 ~ j~('\ 0_"'_ 25001 3020 3.20 26452 16.67 16.67 26477 226.40 226.40 27125 273.25 273025 29635 50.00 50 000 29636 20.00 20000 29640 10,00 10.00 29641 10.00 10.00 29838 111.42 111.42 29850 7.80 7.80 30284 25.00 25.00 30286 25.00 25.00 30357 119020 119 .20 30396 4.50 4.50 30397 3.00 3000 30405 12.50 12.50 30491 10000 10.00 30493 5.00 5000 30495 1.05 1005 30502 5.50 5.50 30508 78.32 78.32 30514 11.64 11 064 30:519 5,00 5.00 30520 4.50 4.50 30533 5043 5043 30534 5.00 5.00 30537 25.00 25.00 30540 3.50 3.50 30541 3.00 3.00 30547 20 . 50 20 050 30555 1,046,41 1, OL~6 041 30557 103086 103086 30558 75.00 75.00 30560 8.92 8.92 30562 62082 62.82 30572 12.50 12..50 30573 12.10 12.10 30578 3060 .... 3.60 30580 2..00 2000 30599 .1.~O 1040 30609 22.10 22.10 CITY 1>1 SALINA. KANSAS n~~H IN cusrODY OF THE CLERK OF THE CITY OOURT December :31. 1948 Farmers National Bank. Salina. Kansas: Balance Certified tor December 31, 1948 OUtstanding Checks December 31, 1948 Balance per Books on Hand December 31, 1948 Outstandw Checks: Nwnber <<>7 850 987 1158 1898 1019 2(176 2078 2111 2172 2318 Zl08 Zl69 2810 2811 3229 2951 2991 3366 3382 3425 ~~ 3549 3596 3677 3~4 3786 3787 3790 3795 3796 3797 3798 3799 3800 3801 3802 '803 3804 Amount $ 050 1,54 .75 .75 1.00 1000 16065 3000 .35 2.10 .21 075 5.00 .75 .75 3.50 4.10 26.00 5.00 .75 10.00 .75 20.00 1045 .75 .05 20000 4010 097 15.00 10.00 5.00 5.00 5000 1.50 .75 075 075 075 1.00 78 Schedule n 2l1l $ 1,583.74 62.3.84 $ 959090 79 Schedule · 21 n CITY OF SALINA. KANSAS CASH IN CUSTODY OF THE ClERK OF THE CITY COURT CONTINUED December 31. 1948 Outstan~ Checks Continued: Number 3805 3806 3807 3808 3$09 3810 3811 3812 3813 3814 3815 3816 3817 381$ 822 Amount $ 1.00 1.00 1.00 1.00 1.00 1000 1.00 1000 1.00 1000 1.00 166045 5010 257077 5.50 Totals $623084 80 Schedule 1122- CITY OF SALINA. KANSAS RECONCILIATION OF FISCAL AGENOYACCOUNTS OUTsrANDING BONIS AND COUPONS December 31. 1948 Date of Date Bond Coupon Purpose of Issue Issue Due Number Number Detail Amount Waterworks 10-1-25 10-1-36 579 22 1 @ $22.50 $ 22.50 Judgement 1-1-38 7-1-45 16 15 1@ 10000 10000 1-l446 16 16 1@ 10.00 10.00 7-1-46 16 17 1@ 10.00 10000 1-1-47 16 18 1@ 10.00 10.00 7 -1-47 16 19 1@ 10000 1010.00 Refunding 1-1-38 7 -1-45 57-f:JJ 15 4@ 10.00 40.00 1-1-46 57-60 16 4@ 10.00 40.00 7-1-46 57-60 17 4@ 10.00 40.00 1-1-47 57-fiJ 18 4@ 10.00 4040.00 7-1-47 57-fiJ 19 4@ 10.00 40.00 Sewage 12-1-47 8-1-48 387 1 1@ 8.33 8.33 8-1-48 392-395 1 4@ 8.33 33.32 Remittance to Fiscal Agency For Bonds and Interest December 31, 1949 2039.69 Balance per Fiscal Agency statement $7.,353.84 December 24, 1948 CITY OF SALINA. KANSAS WATER DEPARTMENT S!ATEMENT SHOWING RECEIFTS. DIffiURSEMENTS AND BAT.A~CES COMPARED WITH THE BUOOET FOR YEAR 1948 81 Schedule .23- Amount of Amount of Actual Over Actual Under Actual BUdget Budget BuW;!et Balance - JanUary 1, 1948 $ 26,173.20 .218.663.73 j $ 192.490.53 Receipts: Water Sales $139,874.47 $120,000000 $ 19,874.47 $ Interest 3,109.61 200.00 2,909.61 Miscellaneous - 1.500.00 1.500.00 Total Receipts t~: 984.08 1121. 700 00 $ 21.284.08 $ - Total Cash to Account For ~1 157.28 340:363:73 $ - $171.206045 Expenditures Production: Repair Well Pump $ 143063 $ 1,200.00 $ $ 1,~6031 Repair Flow Lines 890.20 1,500000 f:IJ9 .80' Repair Electrical Equipment 37054 500.00 - 462046 Inbri cant s 106.50 150.00 - 43.50 Power 5,129.10 5,129010 - Ele ctr ic Power 10,269.21 16,000.00 5,730.79 Pumping Station Labor 8,038080 7,700000 338.80 SUperintendence 2,320.00 2,400.00 80.00 Chemicals 834.78 834078 ihil 121.55 120.00 1.55 Miscellaneous Supplies & Expenses J.460 72 650.00 203.28 Repair Pump Stations 1,099.02 3,500.00 2,400098 Distribution: Labor Moving Meters $ 2,320.00 $ 2,340.00 $ - $ 20.00 Labor Meter Department 3,300.00 2,340.00 960.00 Repair Meters and Equipnent 3,913054- 2,100.00 1,813.54 Repair Meters Supplies Expense 230000 230.00 Repair Valwes 300.00 300.00 RePair Basement 737.36 - 737.36 Repair Hydrants 60.00 1,000.00 940.00 Repair Distribution Mains . 960.00 2,000.00 - 1,040.00 Repair Services 2,821.74 1,200.00 1,621.74 - Repair Trucks 61J.,. 79 614.79 CoDlllercial and General; 6,612.40 $ 6,500.00 $ Salaries, Accounting and Colle ctions $ $ 112.40 Salaries Meter Reading 4,799.26 3,900.00 899026 - Salaries AdJni nistr ation 4,283.20 4,500.00 216.80 Administration-Auto l4ileage 497~00 497.00 OtficeSupp1ies & Expense 1,591.58 1,650.00 58 042 StatiDBery and Printing 3,353079 3,300.00 53079 - Insurance 1,068.24 1,200.00 131.76 Extens ion and Betterment 25,000.00 25,000.00 state Sales Tax 103.~ 2,000000 - 1,896.22 Compensating Tax 211. 211.26 - De pre eiat ion 12,110.52 15,000000 2,889.48 ~~:t~eous 688000 - 300.00 J, .00 i:OOO.OO TotU Expenditures $ 79.025.51 $ll1.350.00 $ Balance - December 31, 1948 $ 90,131.77 $229,013.73 $ fl~ Jh:~6 : -- - 82 WATERWORKS DEPARTMENT FUND In accordance with instructions received the books and records of the Water Works Department Fund City of Salina, Kansas have been audited for the year ended December 31, 1948 and we now submit the following report based on that examination. soon OF AUDIT The audit was performed in accordance with the general and specific required provisions of the Minimum Standard Audit Frogram, approved by the state Municipal Accounting Board applicable to such fundso The audit included a verification of the Assets and Liabilities of this fund at December 31, 1948, in the manner and to the extent hereinafter indicated and a general review of all revenue and expenses for the year 1948. HIsrORY The waterworks system, supplying the water needs of the residents of the City of Salina, Kansas, liaS plI'chased from private interests in October, 1925, by the City and since January 1, 1926, has been operated as a municipal activity 0 The waterworks Department is governed by the City Commissioners, in conjunction with the Waterworks Advisory Commission, which orlginallY consisted of five members who serve without pay and are appointed by the Board of City CoDBllissioners 0 There were only two members. on this comission during the entire year 1948 due to resignations prior to the first of the year which were not filled by reappointments. No meetings were held during 1948. The Advisory Commission was erected to consult with and advise the Board of City Commissioners with reference to the operations of the Waterworb Departmento BALANCE SHEET 83 The balance sheet of the Waterworks Department as at December 31, 1948 is presented in Exhibit nAn and is briefly summarized below: Liabilities. Reserves and Surplus Assets Plant and Property Current Assets $ 1,190,856097 296,754.86 Surplus Reserve for Depreciation Current Liabilities Total Liabilities, Reserve & Surplus $ 1.487.611.81 APPLICATION OF FUNDS $ 1,326,257.21 140,773065 20.580.97 $ 1.487.611.83 The source and application of funds realized during the period under review is shown by the following statements: Funds Provided: From net income for the year ended December 31, 1949 Add back Depreciation taken for the year 1948 for which no cash was required Decrease in current assets Total Funds Provided Funds APplied: To purchase of Plant and Equipment: Net Increase in Fixed Assets - Schedule oAD Fixed Assets Charged to Reserve for Depreciation Total APplied to Furchase Plant and Equipment $ 63,958057 12,110052 62.632.35 $ 138.701.44 $ 120,833.63 17.867.81 $ 138.701.44 84 The increase in working capital represents the net increase of current assets over current liabilities as follows: Current Assets: De cember 31 Increase 1948 1947 (De crease) $ 79,519.72 $ 'Z7,061.20 $ 52,458.52 25,000.00 50,000000 ~ 25,000.00~ 3,725.00 9,592.54 5,867.54 . 146,496.~ 241,908001 ( 95,411.92) 10,499037 8,638.04 1,861.33 31,514.68 11,938.16 19,576.52 $ 296,754066 $ 349,137.95 $( 52,383.09) Cash United Stanes Bonds City of Saliria Bonds City of Salina Temporary Notes Accounts Receivable Materials and Supplies Total Current Liabilities Current A1J sets: Accounts Payable Meter Deposits $ 12,816.97 7,764.00 $ 3,029071 7,302.00 $ 9,7f!J7026 462.00 Total Current Liabilities $ 20,580.97 $ 10,331.71 $ 10,249026 Net Working Capital $ 276,173089 $ 338.806.24 $( 62.632.35) PLOO AND PROPERTY The net increase in Plant and Property A.ccounts is shown in Schedule "2" together with the balances in the various accounts at the beginning and close of the year. CURRENT ASSETS Cash in Office and City Treasurer: Cash on hand in the office Wat counted on JeJl~aI!YJ 2000' 1949 and traced at that time into the days bank deposits. Cash disbursements for meter deposits refunds, miscellaneous payrolls, freight, express and petty claims are made from current cash on hando Reimbursement for these items are later received from the City Treasurer through appropriations made by the Board of City Commissioners. Cash in the hands of the City Treasurer was verified and compared the 85 records of the City Clerk. The payments of vouclters for the Waterworks Department are now being handled in the Salle manner as all other fund payments are, under the same type of authorizations, and the warrantachecks are issued by the CitY' Clerk and entered on his records, the same as those tor other funds and departments. United states Bonda- and City ot Salina Bonds were presented for our inspection by the City Treasurer who keeps them in the National Bank of Americao All coupons were found attached to the bonds, and the bonds on hand agreed with records of bonds held. City of Salina Temporary Notes represents money advanced to the City by the Waterworks Departments, Date of Issue, Interest Rate and Amounts of these Temporary Notes are listed in Exhibit "P", under the City Audito Total billings for the year plus outstanding accounts at the beginn;ng of the year ware accounted for either in the form of cash received during the year, discounts and rebates allowed, bad debts charged off, or outstanding accounts due at the close of the year. Inventory of materials and supplies represents the value of these items on hand December 31, 1948 as inventoried under the supervision of the superintendent, who stated that the quantities were correct and the items were priced at the lower of cost or market. The extensions and footings were verified 0 CURRENT LIABILITIES Accounts Payable represent amount due on open accounts as at December 31, 1948 as shown by the City Clerk1s Purchase Order Record. The total outstanding deposits at the end of 1948, as shown by the General Ledger, was reconciled to the detail of individual depositorieso Your attention is directed to the fact the interest on Meter Deposits is not paid by the Waterworks Department in accordance with the requirements of Section 12-822 G. S. 19)5. 86 SURPLUS The only change in the Surplus Account was the addition of 1948 Gain. RESERVE AND DEPRECIATION The following tabulation summarizes the changes in the Reserve for Depreoiation during the year. Balance - January 1, 1948 1948 Provision for Depreoiation SUb-Total Fixed asset Retirements charged to the Depreciation Reserve during the year Balance - December 31, 1948 $ 146,530.94 12,llOo5~ $ 158,64104 $ 17.867081 $ "MO.773065 The am~t added to the reserve account in 1948 representing the depreoiation expense for the year waS oalculated by us and found to be correct. The reserve aocount represents back reserve only as no funds aC~lal1y set aside or segregated. The Mayor item charged to the reserve was for painting of Water Tank. INSURAi"{GE All insura.nce purchased during the year waS charged to expense. A statement of the insurance coverage in force at Deoember 31, 1948 is presented in ElIhiti1.t?uM" under the City Audit. FIDELITY BONDS Fidelity Bonds are in force in the amount of $5,000.00 each on the Superintendent and Cashier of the Waterworks Department as shown in Exhibit 11111 in the general report. OPERATOR A detailed statement of profit and loss for the year 1948 is presented in Exhibit liB" and its supporting schedule "lit 0 87 GENERAL No adjusting entries were necessary to adjust the books to conform with the audited balance sheet and profit and loss statement since all necessary entries had already been made. We wish to express our appreciation for the co-operation of the Superintendent, Cashier and other City Officials and Employees during the course of the examination. CITY OF SALINA. KANSAS WATERWORKS DEPARTMENT FUND BALANCE SHEET December 31. 194$ ASSETS Fixed Assets: Plant and Property (Schedule - 2") Current Assets: Cash i.n Office Cash (City Treasurer) $ 1,026.56 78.493.16 Investments: United States Bonds Salina Gi ty Bonds Salina Temporary Notes $25,000000 3,725.00 146.496.09 Accounts Receivable: Water service Lines $ 5,153.44 5.34509' Inventories: Meter and Service Department OJl8rating stores $ 6,035.32 25,479036 Total Assets Surplus. Reserves and Liabilities: Surplus Balance January 1, 1948 Add: 194$ Profit (Exhibit .P") ReeerftB for Depreciation Current Liabilities: Ac counts PaYable Water Deposits Total Surplus, Reserves & Liabilities $ 12,816.97 7.764.00 88 Exhibit ItA-. $ 1,190,856.97 $ 79,519.72 $ 175,221.09 $ 10,49-9037 $ 31.514068 $ 1.487.611.83 $ 1,262,298.64 63.958.57 $ 1,326,257.21 $ 140,773.65, $ 20.580.97 $1.J$7.611.83 Sales of Watetl hi vate Consumers Ra1lr oads County Oi t,. . Schools Government Total Water Sales Add: Penalties Miscellaneous Deduct - Refunds Net Water Revenue Other Income: Interest J4iscellaneous Less: CITY OF SALINA, KANSAS WATERWORKS DEPARTMENT PROFIT AND ross STATEME:NT Year Ended December 31. 1948 $ 1,098.62 20004 $ 3,049061 60000 Operating Costs (Schedule "1") Net Profits to Surplus 99 Exhibit 11]3- $ 133,023.88 3,283~45 321018 1,309.45 1,225.25 146.85 $ 139,310006 $ 1,118066 $ 140,428.72 5~.25 $ 139,ert4047 $ 3,109.61 $ 142,984.08 $ 79,025.51 $ 639958.57 90 Schedule ." 1"' CITY OF SALINA. KANSAS WATERWORKS DEPARTMENT EXPENSES YEAR ENDED DE~MBER 31. 1948 WITH COMPARISON WITH L911J Production: Lubricants Power S ,Superintanoe Pumping Station Labor Fuel Miscellaneous, Supplies and Expense Repairs Pump St4,tions, Lines and Equipment Chemicals stores Total P~oductions Distribution: Labor Moving Meters Labor Meter Departmant Repairs & Expense Meters & Equipment Repairs Hydrants ,Eto., Repairs Services Repairs Trucks Total Distribution Increase (Decrease) 215.23 106.50 ( 108,73) $ 14,479.19 $ 15,398.31 . 919.12 2,175000 2,320.00 145.00 7,468.95 8,038.80 569.85 144,30 121055 ( 22.75) 205.82 446.72 240.90 1,.650.98 2,170.39 619.41 568.72 834 .76 266.06 960.00 960.00 - $ 27.768.19 $.30.397.05 $ 2.628.86 w $ 2,175,00 $ 2,320.00 $ 145.00 3,125.95 3,300.00 174.05 2,291.17 4,143.5,4 1,852.37 803.77 797 .36 ( 6.41) 2,600.58 2,821074 221.16 614.72 614.79 . 10.996.47- $ 13.997 .43 $ 3,000.96 Commer cia! B_nd General: Sala.r ies - Accounting $ 6,406.90 $ 6,6l2.jJJ $ 205.50 Salaries - Meter Reading 4,042.99 4,799.26 756.2:7 Salaries - Auto Administrative 4,404.63 4,780.20 375.57 Office Supplies and Expense 4,710.87 1,591.58 ( 119.29) Statinnery & Printing 2,758.15 3,353.79 595.64 Insurance 731.2:7 1,068.24 '336.97 EODlpensating Tax and Sales Tax 139.61 315.04 175.41 Total Commercial & General $ 20,194.44 $ 22,520.51 $ 2,326.07 Depreciation $ 11.796.09 $ 12.110.52 , 314..52 Total l2Q.a. 7 55.10 , 79.02~.5l $ 8.270~ ;;.M<"''''""p~~NI'S CI'l'Y ,. SALIBA, UIiRAS WATER DEPARTMEH'r il~ 1. 1948 to Deoember 31. 1948. Inclusi~ Distribution: Struoture and Manholes Cast Iron Ilains Hydrants Val'yes and Valve Boxes Real Estate (Stand Pipe) Meter, Boxes and Aocessories Total Distribution Vi ater Supply I Real Estate Pump Houses and Derricks Wells Well Pumps and Meters Flow Lines Total 'to' atar Supply Pumping Stations: Real Estate Raal Estate Improvements Pump House and Stock Cottage Reservior Electric lIeters, Pumps, Eta., Venture Meters Pipes and Piping Water Sortner Plant Total Pumping Stations General Equi pment; Garage and Store Building trucks and Compressors Chlorinator Laboratory Equipment Furniture Total General Equipment Total all &quipaent Plant Ie Property Accounts December 31, January 1, 1948 1948 . 7,277.28 658,8654198 41,488.83 20,848.05 55,569.84 82. 7~.24 . 866.7 4.22 . 7,m.'>>3 612,547.02 38,709.43 20,848.05 55,569.84 71.'82.07 $806..333.69 $ 3,747.50 17,534.85 61,153.79 .34,686.93 ~7.824.04 $1 4.947.11 $ 3,247.50 14,640.19 44 ,418.65 25,765.62 44.623.~ $1.32.695. . 14,7.37.06 .3,580.40 18,750.84 .3,0&1.37 27,94.3..33 2D,5.31.10 .3,170.43 15,186.88 27.541.25 $134.510.66 . 14,737.06 .3,580.40 r&,750.84 3,069.37 27,943.33 16,591.44 3,170.43 15,186.88 6.0~.OO *109.0 rt.7; $ 2,282.04 6,72.3 .14 4,580.82 1,269.02 9.779.96 $ 24.634.98 $1.190.8~6.97 $ 2,282.04 5,272.36 4,580.82 1,2tJ:J.02 ~8.521.98 t>_~.926.22 a.&70.02;3r~ 91 Schedule .~"; , 500.00 2,894.66 16,735.14 8,921.31 3.200.32 $ 32,251.4} ~ .. .. 3,939.66 $ 21.503.25 25..442.91 $ 1,450.78 - 1.257.98 $ 2.708.76 . 120.833.63