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Audit - 1949 mt OJ I.W'&t' ".U D'tti~V'\~J,. "f~t O,pytdJur ,... r.ntsl tr_ '/ i,~ t,; j?4i .n,.~~ ~.. l?" th ((. f~'~~i1 tttttt D:i ~jl ffm LIC U.~d.alf ~l(J' '6P.;iA. ~.i &s\ld.Ittt. ",tI bbibtt ..., khlw".. tI. Iat1l1IIt\. tlD. i.xb1'td.t "t- 180.1\ -r Sdlblt .U" ~ldW t ...... &i.xtd.blt 1ll1" khlltlt "J- ~1' ... _1daSl>s.t "1.- IallUl<tt. .. lR.t\ ".It uld.Itl\ -0. ld.l"U~ .,. Stbe4la1A "1. ~~:;,;,;~' + a.tl....'.. AU, 9f ".,t.I'~.Y 11111 . flJN ,.,. Jmr~W 1 · 19 ~ ~ of ....,... 1'4........-. "'lIbf... .... .el...... .t ea... .. 1.......... · 0............ fit ......1.....1.pN tdtb. I__~' 11 ."~ of ~t..... ... I~.u""'" G"""'" .t. ......,....t~ ... "'tur~"" Oaah BI1&I\... at. 0'1... of I-.r J2 Cd'" ta c.~'" tJI .." tH........ J, x.......... tll& Gun.., .r u" Tnaanl' 14 -IS &.I..,. IUI4 heoao1l1flU.- ot l~f.. Jon a~Uti t.... i......" <<ad c.~ \1 "'- Cewltq ?......... eM UQollefted. :aalAa- 26 a\&\eMJl'\ lit '1'... ,...t.... t.... e.utr Tn......,. U~ 1.'.al" .t i.......a'\ a. Bl.trilnttt'l)rt '0 rua:!o: .. ...1. .r u..c...." r'I ~ er ~ Cl.. ~ - a\a~ .t ._.lpU, tl'1..___"" .114 I.ll1doee .t Cd" 28 ......, of FoU.. e-..1o 1M..... 29 ......, at tM a..... .1' "" 01" IlIU4bI I.peat.,. )0 -Jld'Sa- .thpod..., ,... d4 a.~ fit ~r-.lt.. :n ,...11.... Sa rw. ~.. 18 rOl'. .......... tt...l..W.. ...... .r 1.... 12ll4AtMDN. .t......t .t 'l-l*ftI't 1........ Q__tll I1uId .. &~ 01 i.....U .r ~....... Q.._nl fWl4 .. ~11 vt _Nt,... - u...... ,... .... Puldt.. )2 " - lie " )6 J1 )I J9 Schedule "l-B" ~cD.edu1e "l_CIt Schedule "l-n" Schedule ttl_EIt Schedule "l-F" Schedcle "l-G" Schedule 1t1_II'f Sched14G "I_Ill Schedcle tt 1-J" schedule It 2" Schedule "2"'A." Schedule It 2-B II Schedu.le 1l2-B-l" $.chediJle t'2-C" Schedule " 2-D" Schedule 1I2_EIt Schedu.le n2.~F" S.chedule 113" CITY OF SALIN/4, KANS~ ~ I li 12 ~ ~ (Cent t d) General Fund - Detail of Disbursements ~ Admj~istrative and Finance Department General Fund - Detail of Di3bnrsements - City Court Department General Fund - Detail of Disbursements - Police Department General Fund - Setall of Disbursements - Engineering Department .}oreral Fund - Detail of Disbursements - Milk Inspectioh Department General ll'.md - Detail of Disbursements .. Legal Department Ge!l~:i'b.l J:\md - Detail of Dicrrur;JE.ments - Eu51ding Department General Fund - Detail of DisblU'sements - Carbage &nd R'~bbi.sh Removal Department General Fund - Det.ail of Disburs~'roents .. Pa;rking Met.er DepartJIllent Consolidated Funds - Statement of Receipts, Disbursements and Balances of Cash Fire Department Fund - Detail of Disbursements - Consolidated Funds Park Department Fund - Deta1+ of Consolidated ~lnds Park Departffient Fund - Detail of D5.sbursements .. S".a;:il!lmin~ :Pool street, Alley and Sewer Fund - Detail of Disbursements Sewage Disposal ~J~d - Detail of Disbursements birrort Fund - Detail of Dis~t~sanents W ater-Light-llea t and l' OVier Fund .... Detail of Disbursements Memorial Hall Fund _ Rec~ipts, Disbu.:..'sement.s and Balanoes of Cash Pege Numbers - 40 41 42 43 41" p:. ... 46 47 4$ 49 50 51 t;'1 .,;..... 53 54 55 56 57 Schedul&i11f411 Schedule "5" Schedule lt6" Schedule "7" Schedule 1t8" Schedule "9" Schedule "10" Schedule nlO~"tf ':::cr..eduls "lO-BIt Schedule "11" Schedule "12" Schedule "13" Schedule "14" Schedule "15" Schedule "161t Sshedule tt17" Schedule "18" Schedule "19" CITY OF S.\LIHA., KANSAS I N D E X (Continued) General Improvement Fund - R.oQ~pts, Disbursements and Balances of Cash Cemetery Fund - Recc ipts: Disburs~ments and B alnnces of Cash Public Health Hursing Fund - Receipts, DisburseI!lents and Balances of Cash Band Fund.. Receipts, Disbursements and Balances of Cash Library Fund - Receipts, Disbursements and Balances of Cash Bindweed Control Fund - Receipts, Disbursements and Balances of Cash Trust and Agenc~ funds - Receipts, Disbursems~ts ar-d "9FJ_ances of Cash Plrem':ln's Relief and Pension Puna. - Re~eipt:::, Disbur::;ements and Balances of 85.sh l'olice J?ensic,n and Relief F1U1d - Rt3ceipts, Disbursements and B alc.nc')S of Cash Industrial De'Telopnent ~\md - Receipts, Disbu.rseaellts and B9.1o.nces of Casr. Special Fund in Lieu of Bonds .. Receipts, DisburseIT>ents and Balances of Cash Bond and Interest Fund - Receipts, Disbursements and Balances of Cash Waterworks Department Fund... Reoo:i.pts, lJisbursem""nts and B~~ances of Cash Construction Fund - Receipts, Disbursements and Balances of Cash Bridge or street Building Machinery a:!1d Eq.'L1j p'nm'?t Fund- Receipts, Disbursements ~~d Bal~~ce~ of Cash Clearing &cco~nts - Receipt,e, Di3bursement~ and Balances of Cash Veteran's Housing Pr0ject Fund - Receipts, DisbUl'sernents and Bc.1ances of Cash stores Account.. Rece.ipts, Di3bursemen-~s and Balances of Cash p. . Numbers .. 58 59 60 61 62 63 64 65 66 67 68 69 70 71 7... .-::. 7'>.. -' 74 75 Schedule ft 20" Schedule "20-A" Schedule It 21 " Schedule "22" Schedule "23" Exhibit IIA" Exhibit "B II Schedule "I" Schedule "2" CITY OF Sp,INA. KANSAS 1 li Q ~ !(Continued) Cash in the Custody of the City Treasurer and Reconciliation of Bank Balances.. December 31, 1949 Outstanding Checks - December 31, 1949 Cash in Custody of the Clerk of the CitjT Court Reconciliation of Fiscal Agency Accounts ~ Outstanding Bonds and Coupons Water Department - statement Showing Receipts, Disbursements and Balances Compared with the Budget for Year 1949 W ATERWORYS DEP ART!\!EI\1T Comments Waterworks Dep2I'tment Fund - December 31, 1949 Profit and Loss statement - Year Ended December 31, 1949 Expenses - Year Ended DeceJ!lber 31, 1949 with Comparison with 1949 Plant and Property Acc~ts - Year 1949 Page Numbers: 76 77 78 - 79 80 81 - 82 83 - 8S 89 90 91 92 Salina, Kansas June 30, 19500 To The MaYor and. The Board of City Oommissioners Salins., Kansas. Gentlemen: Pursuant to your instructions _ have made an audit of the books and records of the Oi tyof Salina, Kansas covering the year ended December 31, 1949 and D:owc:subilit our report thereon. A separate section at the back of this report presents comments, exhibits and schedules covering the operating results of the Waterworks Department during the year under review. sroPE OF THE AUDIT The audit was performed in accordance with the general and specific requirements of the Min'1m1Jll Standard Audit Prograa: approved by the State Municipal Accounting Board, November 31, 1935, and as revised October 25, 1940, and included an examination of the records of all Oity Offices and Officers except the Municipal Band Board, the Public Library Board and the Public Nursing Association, which Boards receive money appropriated by the City but have exclusive control over the disbursements of both the a:mounts appropriated to them by the City and other mODey which they may receive. We were not authorized to audit their activities and DO report is being rendered on them. 2 OOMMEN'l'S The following comments are presented for your information; SUMMARY STATEI4ENT OF RECEIPTS, DISBURSEI4E:NTS. TRANSFERS AND BALANCES OF OASH AND INVESTMENTS - EXHIBIT:, -A- Thie exhibit shows f'und balances at the beginning and end of the year together with receipts and Budget Charges, during the yea.ro The composition of the total funds in the hands of the City Treasurer are presented at the foot of the exhibit. The cash receipts and diabursements together with the December 31, 1949 bank balances are shown in Exhbiit liD". The detail of increa.ses and decreases in the Fund Investment Accounts are given in Exhibit "E-. ~ARISON OF ACTUAL RECEIPl'S WITH BUOOET - EXHIBIT IIDn This exhibit presents a. comparison of a ctual receipts with the anticipated receipts for each fund together with amounts of excess or deficiency in receipts as compared with the budgeto Actual receipts were less than anticipated receipts by $12,035.09. STATEMENT OF GPENDITURES AND ENCQJABERANCES OOMPARED WITH gpROPRIATIONS AND UNENCUMBERED CASH BALANCES AT CroSE OF YEAR - EXHIBIT 110" This statement sets forth the disbursements charged against each fund and comparison with the 1949 Budget figureso SCHEDULES 1 to 19 INCIlJSIYE These scheduleII' set forth the detailed receipts, Budget Charges and beginning and ending balances by funds for the year under audit. A comparison of aotual Receipts and Budget charges with Budgetary amounts is shown for all funds included in the Budget. 3 Salaries paid to officers and regular employees during the year 1949 .,ere found to be in accordance with the rates specified by ordinances and tlle 1:iJnitations prescribed by the statutes. GENERAL :roND ... SCHEIXJIE "1" Receipts of the General Fund were not segregated tor 1949, Disbursements increased by $56,416.29. The 1949 Consolidated Fund receipts were not classified under the various departments used in 1949. Consequently no analysis of the increase in receipts was made. In addition to including the General Fund Departmentso The Fire; Park; street; Alley aDd Sewer; Sewage Disposal; Airport; and Water, Light, Heat and Power were included in the "Consolidated Funds". The following sUDllll8.Ty compares the various Consolidated Fund departmental Disbursements for the 1949 with those for the preceeding year. Consolidated Funds General Funds: AdJnjpistrative and Finance City Court Department Police Departaent Building Department Engineering Department Milk Inspection Health Department Legal Department Parking Meter Department Garbage and RUbbish Removal Department Total General Funds Sewage Disposal Fund Fire Department Far k Depl rtment WateryL1ght,'Heat & Fower Fund Airport Fund Street, Alley & Sewer Fund Total 194,9 .; BUcU':et Char~es 194~ ' $ 39,690.55 6,840069 81,493032 4,709.35 20,539.23 9,485054 6,168017 13,044.19 ~.165.66 ,,:..- $ 24 ,137 070 15,260041 81,341.13 42, 593 .00 25,635025 3,812035 56.224.37 $ ~92A.21 $ 34,945.36 6,802079 66,9940~ 9,454.33 16,373.51 7,731.13 4, 689.0/7 15,354.16 54.969.16 $ 2J. 7, 3U.. 98 13,467 .50 70,960021 36,077.54 25,633035 3,671.57 47.i92077 t. ll4, ii7.92 Increase (Decrease) $ 4,745.19 3'7.90 14,496075 (4,7,44.98) 4,165072 1,754cAl 1,478020 (2,309.97) _..9..19'7.50 $ 28,822072 1,792.91 10,380.92 6,515.46 1090 lltJ.78 8.761060 $ ?6.416029 4 During the year the City collected $33,265033 from licenses, fees and permits, an increase of $3,609.74 over t~e amount collect'3d in 1948" Schedule "A_lit presents the classification of the various fees, licenses and permits and compares them to the budgetary estimateso Franchise Ordinances in effect during the year were examinedo In ea.ch case receipts were found to be in accordance with the ordinances and franchise agreements, The amount due from the Gas Company for the last nine months of 1949 amounting to $10951082, were received by the City in the early Part of 1950. This receivable is shown in Exhibit "H"o Police Court Fines end Forfeitures in the amount of $33,911000 were impcsed during the ysar, This rerresentc &n increase of $176000 ov~r the preceeding year.. A statement prepe.red from the Police Court recordE: is submitted in Ex.~ibit "lit, all but $432.50 of 1949, asse3"sments wer.e settled during the year 0 Distribution of the Cigarette T a,"!: WaS checked in the CO'\:i': t:,r Clerk's recordf,o Cigarette Tax Distribu.tion f~r December has not been drawn. Receipts of City Court costs a~d fees amounted to $2,933.49 ~~d 1I9re traced to the records of the Cit;." Court as shown ip.. Exhibit ttP" .. , CONSOLIDATED FUND DEPARTffJEl\1T AI, DISBURSE~ The detailed departmental expenses are compared with the budget estiIllc.tss in the schedules i'll_Bit to "2-G" 0 All pa:,..ments were traced to tr.e related warrants 8l"-!1 over 30% of the disbursements were compared with the vouchers. No irre~~larities were found~ _. FL11E DEFARTMENl' FUND - SCHEDULE "2-A," No attempt Was made to make any reclassification of the j~ems charged to I18.terials and supplies. Hotlri ng 'F.orthy of comment waS dis covered" s PARK DEFMTJilENl' FUND - SCHEDULE 1t2-B" Schedule "2-B-l" shows the detail of disbursements for the Sw1mming Pools and is oompared in totals with the preceeding year as follows: Disbursements 1948 $ 6,794.98 Y~ar 1949 $ 4,629.47 Increase (Decreased) $ $ 2,165.51 - - ~ORIAL Hmo FUND - SCHEDULE It 3" A comparison of the 1949 Rental and Concession receipts with these of 1948 is shown below: 1948 Rental and Concession 1949 Rental and Concession 49 Decrease from 1948 $ 6,360.46 168.11 $ 6.192..35 GENERAL IMPROVEMENTS FUND - SCHEDULE "4" The income from this Fund consists mainly of taxes including Ad Valorem and Special Assessments for Weed Cutting. All Tax Receipts were confirmed by inspection of Saline Countyt s records 0 CEMETERY FUND - SCHEDUIE "511 Verification of Lot and Space Sales was made from the Deed Stubs and checked to the receipts record. The Burial Record was examinedo All Tr ansactions appeared to be in order. FUBLIC HEALTH NORSlOO FUND w SCHEDULE 116" All receipts in this fund are from Taxes and all disbursements were Blade to the Salina Public Health Nursing Association. BAND FUND - SCHEDULE "7" Taxes are the only receipts recorded in this fund and all disbursements are made to the Salina Municipal Band Board. 6 LIBRARY FUND .. SCHEDULE ItStt Taxes comprised the oni1- receipts to this fund and all disbursements were made to the Free Public Library Board of Salina, Kansas. BINDWEED CONTROL FUND .. SGHEDULE~ All Transactions in this fund appeared to be in order. TRUST AND AGEl~CY :FUNDS . SCHEDULE It 10 II Statements of receipts, disbursements and balances of cash for all Trust and Agency Funds are included separately under the above schedule. Supporting Schedules lila-itA" and ItlO_ttB" set forth comparison of Cash Receipts and Disbursements with Budget Estimates for the Firemen f s Pension Fund and the Policements Relief and Pension Fund respectively. During 1949 tlie Firemen's Relief Fund received payments to Insurance Refunds in the amount of $5,416.76 for the year 1949. The classification of the various receipts and disbursements of the Trust and Agency Funds is set forth in a self-explanatory manner and it is felt no further comments thereon are needed. Particular attention is called to the fact that the balance of the Police Relief and Pension Fund as shown on Schedule "la-A" is over $10,000.00. INDUSTRIAL DEVEIDHjENT FUND .. SCHEDULE "11" All receipts .re from Back Taxes and there were no disbursmenets during 19490 SPECIAL FUND IN LIEU OF BONDS .. SCHEDULE "1211 This fund was ere e.ted in 1946 with the IW'Pose of levying currently for the City's Share of Improvements made instead of issueing bonds therefor. All rece~pts were from current Ad Valorem Taxes and all Disbursements were made by transfer to the Construction Fund. 7 BOND AND INTEREST. FUND :....SCHEDULE "13" Receipts of this Fund include Ad Valorem TaXeS levied for the payment ~\, and principal and interest as general bond issues and for the payment of principal and interest on the City' 6 chare of Special Improvement Bond. Issueso The proceeds of special assessment taxes assessed against property owners for the retirement of principal and. payment of interest on bonds issued to finance owner!:s share of the cost of special :improvements are also included in the receipts of this fund. WATERWORKS DEPARTMENT - SCBEpULE "14" This schedule shows a summa.ry of the receipts and disbursements of the Waterworks Department, which cleared through the City Treasurer during the year. The balance shown at the end of the year consists of cash only and does not include investments owned by the Waterworks Department. These Investments are listed in detail on Exhibit "En. Additional comments, exhibits and schedules pertaining entirely to the Waterworks Department are submitted in a separate section at the back of this report. It should be noted that collections by the Waterworks Department on December 31, 1949 eJIlounting to $408055 is not reflected in this 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 6i ty Clerk's Re cords 0 A SUJDmary of the Waterworks Department's cash and investments at December 31, 1949 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 254,671.92 41,615.72 700.00 Total Cash and Investments $ 296.987.64_ 8 CONSTRUCTION FUND - SCIfEOO~ n151t The Various Construction Projects accounts are grouped under this sChedule and the receipts, disbursements and balances of' each construction project account as well as the total re~pts, disbursements and balances of' all construction project accounts are shown therein. BRIDGE OR STREET BUILDING MACHINERY AND EQUIPMENT FUND ... SCIfEDUIE "1.6" $3500.00 WaS transferred to this fund during 19~9 and$2O?1075 was spent for Machinery. CLEARING ACCOUNTS - SCHEDULE 1t17. A. Grouping Fund for all collection 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 1117" 0 CASH IN THE CUSTODY OF THE CITY TREASURER - EXHIBIT MDt! - - Under this Exhibit is shown a summary statement of the Treasurer's Cash Balance at the beginning of the year, the receipts and disbursements clearing the treasurer's Bank Accounts during the year, and the Treasurer' 8 Cash Balance at the close of the year. Schedule "2011 shows the reconciliation of the Bank Balances confirmed to us by the depositories with the December 31, 1949 balances on the Treasurer's books. A. list of the Outstanding Checks at that date, is set forth in Schedule 1120-111. In accordance with the customary pl'POodure, the City's Books and Records were not closed until a few days after the close of the year in order that all receipts and disbursements applicable to the year 1949 aight be entered. The 1950 deposits shown on this reconciliation (Schedule "20") consisted of collections applicable to the year 1949. 9 INVESTMENrS IN CUSTODY OF THE err! TREASURER - EXHIBIT "EII This Exhibit sets f'orth a complete description of' the investments in the Custody of the City Treasurer as at the beginning and closing dates of the audit period ~ogether with details of the change in investments during the pe:biod. Investments in the custody of' the Treasurer on June 15, 1950 were verified by inspection and changes therein during the period f'rOJll December 31, 1949 to June 15, 1950 were received by us. Interest Coupons on Bonds wer. properly accounted for and the income from investments collected during the periOd was traced into the records of cash received. TAXi<:S The Ci tyt s share of the 1948 taxes colle cted by the County Treasurer was traced into the various City of Salina 1949 Fund Tax Accounts maintained on the records of the Saline County Treasurer. From the records maintained by the County Treasurer and without a detailed examination, it appeared that the County had distributed to the City its share of 1948 Tax Levy Collections together with Collections during the year on Taxes Assessed in 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 1eviedo It waS determined that the City credited receipts from the County Treasurer to the City Funds on the same basis. The County Treasurer's allocations on Sales Tax residue to the City appeared to be in accordance with the statutes. 10 SUMMARy AND RECONCILIATION OF 1948 TAX ROll SHOWING - -- TAXE~~ASSESSJ::D AIID COLLECTED BY THE COum'Y TREASlJRER AND UNCOLLECTED BALANCES - EXHIBIT IIF" Thi~ exhibit sets forth the original tax roU applicable to the City of Salina., as certified by the County Clerk to the State TaX Camnission, is adjusted for additions to the tax roll, taxes refunded by the County, and taxes remitted to the City, for the purpose of developi.l1g the amounts of 1948 taxes assessed but not collected by the City. STAT~NT OF TA.XE~RECEIVED FROM THE COUNTY TREASURER SHOWIN:i YEAR OF ASSESSMENT A.~D DISBRIBUTION TO FUlim ON BASIS OF ASSESSMEI'n' - E~]rIBIT "G" Thb statement shows the t::ltal amou-Tl.t of taxes received by the City during tte Y3ar 1949 :md the years in which such taxes were levied by t.he City. The allocation3 to the City Fu~ds is based on the tdY. lev~i f~r the years in which the collected taXes were levied. Included in this exhibit i~ an analysis of delinquent, current, ta~~ible and inta~~ible taxes received. The individual fu....ld ~tatements of receipts, disl)1.1xsements and be,lances of cash for tax lev~Ting funds, s c~lsdules "1" to 1t1)11, iuc.lusive, 3hows the total AC:. Valorem Taxes,'received by cash tax levying fundo SUMMARY OF ACCOUNTING PROCEDURE AND VERIFICATlill! OF P..ECZllTS AND DIS.BIDlSE~ME~ll'S OF CITY CL3RK AND CITY TREASURER Receipt3: The City Clerk ana Director of Finance is the principal collecting and accouting officers. All items of cash received, except t~X8S and infr~quent collections recei'Tad directly by the City Treasurer, are handlec f~_:"'st b:,. the City ClerkQ The City Clerk ~nd City T:"'A.a~~rer ~re provided with standard triplicate receipt forms numbered by the printer and a receipt is iC;:;1'/Cd for each il1dividual collection made 11 by these officerso The Oity Olerk: deposits collections Ilade. 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 Oity Treasurer reports each of his collections separately to the Clerk and such collections are recorded on the Olerk's cash receipts re cord 0 The City Olerkts 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 Olerk and City TreaS'U...'"er were traced into the Clerk's record of eash received and the mathematical accuracy of that record was verified. The auditor scrutinized the fund classification of the receipts as shown on the 01erk's cash record, for verification of fund distribution and the classification of receipts within the fund. WaS test-checked. Monthly totals of fund receipts were traced from the receipts record into the fund ledger. The entries in the cash receipts record were also test-checked into the receipts analysis record, and that record waS teE:ted as to accuracy of totalso Reoords of licenses issued and other available evidence of eaeh received were also traced into the Clerk's cash book. The collections of the 6ity Clerk were traced into the Treasurer's !ank Accounts; Oollections of the Treasurer were also traced into his various bank accounts. The three local banks were approved as depositories by the Governing body on JUne 19th., 19330 No cash waS on hand in the office of the Oity Clerk at Jainiary 1, 1950 since all cash received was deposited intact. All 1950 deposits applicable 1;0 the year 1949 were entered on the books as at December 31, 1949. Certain oollections, made in 1949 were applicable to the year 1950 and are shown in a separate Fund called 1950 receipts paid in advance, and 12 are included in -Clearing Accounts". Disbursements: Approxillately 15~of the olaim vouchers paid during the year were examined and test checks of postings and. extensions were made. Claim Vouchers were traced into the Clerk's warrant register, and the fund dis- tributions was test-checked. The mathematical accuracy of the City Olerk's warrant register was proven and the fund totals of each appropriation ordinances were traced into the fund ledger. Postings were test-checked from the Clerk's warrant register to the disbursements analYsis record and that record was test-checked for accuracy of totals. The Oi ty uses a warrant form for making disbursements, which becomes a check on being signed by the City Treasurer. The Treasurer uees a rubber stamp faceimilie of his signature for this purpose. All cheeks cancelled during the year were examined and traced to the appropriation ordinance record. Fund Ledger: The City maintains separate fund accounts for the cash and investments of each City Fund. Postings to the Fund Ledger were traced from their course into the Fund Ledger, and. the Mathematical accuracy of the Ledger waS proven. fund Ledger Balances were computed and a total balance was abstracted f'romthat record. Treasueer's Records: The Treasurer's reoord of checks issued, and deposits ............ made, and bank balances is maintained by a bookkeeper in the office of the City Clerk, as a duplioate of the City Clerk's record. OLERK OF THE OITY COURT ~ATEMENT OF RECEIPTS. DI$UR.SEMENrS AND BALANCES OF CASH - EXHIBIT "H" This exhibit sets forth the cash balances in the custody of the Clerk of tg.e City Court, at the beginning and end. of the audit period together with receipts and disbursements during the year 19490 These figures were taken from the reoords of' the Clerk of the City Court. 13 A comparison of fees on hand and cash balances as of December 31, 1949, is shown at the foot of the statement. .l list of the individual case balances are not set forth in this report, sj.nce it is a part of the C1erkt s perl18nent records, and was verified to the Case Ledger. Reconciliation of the Clerk of the City Court cash balances at the Farmarts National Bank, Salina., Kansas, is shown on Schedule 1121", cancelled checks were examined for signature and endorsement. The Clerk of the City Court maintains a record of cash received and disbursed, a ledger of cases and monthly reconciliation of case balances with the oash balances. Verification WaS JBa.de by comparison of cancelled checks with disbursements 80S recorded, by proof of monthly Postings by addition, by comParison of dupliCate receipts to the receipt record, and comparison of such totals with amounts recorded and by test-cl1eek of individual items to the amount recorded, by verification frOll 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 Dockets and to the Case Ledgers.An overpayment to the city in the amount of $9.00 WaS found in the November report. POLICE COURT FINES AND FORFEITURES A Police Sergeant acts as collections officer tor the Judge of the Police Court. Entries on the Folice blotter show the amount of the Appearance /' Co v Bond deposited; fine imposed or other deposition of the case; fineJ.-is' collected or paid by work; and other information regarding the case. Receipts for fines paid are issued from. a duplicate receipt book, the duplicate being retained for all except still traffic violations, which are entered in total each dayo These totals were test-checked by addition 9.tt'tickets. Cash, as received, in fines and Bond Forfeitures, is placed in numbered case envelopes which are aocuJll~ated until the end of each month, when these 14 envelopes 'together with other similarly numbered case envelopes containing tines, workout, parole, disDliasal evidence, are turned over to the Police Judge who reconciles the cash and other iteDlS with his docket records and prepares an analysis thereof which he submits to the City Clerk together with the cash received. Still Traffic Fines are turned over daily. The analYsis of fines imposed for the year 1949, as prepared and su1im1tted by the Police Department to the Oity Manager, waS verified and found correct. The cash analYsis of' cash received by the Police Department was, likewise, found correct as submitted. .Ill Oases with unpaid balances prior to January 1, 1945 have been considered as dismissed. SUMMARy OF POLICE COURT RECORDS .. EXHIBIT "lit This exhibit 'shows the January 1, and December 31, 1949 balances of uncollected fines by the following years.. 1943 and prior, 1944, 1945, 1946, 1947, 1948 and 1949, together with the 1949 collections, paroles, workouts and dismissals for each year and group of years. Verification waS made by test additions of the duplicate receipts for several months and oomparison with cash reported and paid to the Oity Clerk, for all months. Tests were JIlade from duplicate receipts to the envelopes and from envelopes 'to the Police Blotter. Duplicate receipts were checked to the Blotter. Each page footings of the Blotter was proven and compared with the page analysis for each month 0 Swmne.X'y of monthly fines and collections was made for the year 1949 from the Blotter and compared with these reported to the City Olerk and Oity Manager. SUMMARY OF THE RECOBm OF THE CITY BUILDOO INSPECTOR 1lIt EXHllHT ItJ1l This exhibit shows a classification of the collections made by the Building Inspector together with the remittances made to the City Clerk during the period from JaP.uat"Y 1, to December 31, 1949. 15 Cash received trom the collection of fees and iaSWinoe of permits as shown by the duplicate receipts, were traced into the Register of Collections maintained in the Building Inspector! S Office, and from that Register to the monthly reports and remittances to the City Clerk. Fees charges appear to be in accordance with the rates set by ordinances. Two Building Inspection Fees of $2.50 each were found omitted from the remittances made to the City Clerko OOMPARISON OF DEl:QSITORY BONDS AND BAL~CES OF DEPOSIT - EXHIBIT UK" This statement cpmpares the balances on deposit as at December 31, 1949 with the amounts of deposHory bonds pledged by the banks as collateral to asspre the PaY1Ilent of these deposits. The local banks have pledged United States Government or Kansas Municipal Bonds as collateral for deposit of plblic moneys. The Governing Body does hot approve depository bonds as required under section 13-2107 or 1943 Supplement. It WaS ascertained that depository bonds pledged by banks did adequately assure the deposits as at December 31, 1949, and it appeared that deposits were adequately secured at all times during the year. All depository bonds were confitJJaed by correspondence with banks holding some for safekeeping. FIDELITY BONDS IN FORCE .,:EXHIBIT "L" Fidelity Bonds in Force as of December 31, 1949 as detailed under the exhibit were inspected and checked to the statutes and 1948 revised ordinances to determine that such bonds meet statutory requirements as to type, amount and approval. All Fidelity Bonds except those of the Clerk of the City Court and the Marshall of the City Court are in custody of the City Clerk and ~ctor of Finanee. The bonds of the Clerk of the City Court and the Marshall of the city Court are in custody of the County Clerk as is provided for under ~-14~ abd 2:>-204 and 205 C. Eo 1935. The bonds of the Clerk of the City Court and ~4 the. Marshall of the city Court are drawn in favor of the st~te of Kansas rather than in favor of the City of Salina. All other fidelity bonds were drawn in favor of the City of Salina. The liability of Surety Companies on all fidelity bonds was confirmed by correspondence with the Home Office of the Surety Companies, and it was ascertained that each of these companies WaS authorized to do business in the State of Kansas. INSURANCE IN FORCE - ELqIBIT "MIt This exhibit presents a summary sUitement of the Insurance coverage on the various properties owned by the City together with the type of Insurance thereon. Policies are issued, in most instances, to cover a period of either three or five years. The prGperties listed under the hea.ding of City Buildings and Properties with a total coverage of $160,590.00 are insured by a group of 19 companies with each policy having a ninety percent co-insurt,Ilce clause. The Memorial Hall Building and contents are insured by a group of 25 companies for $221,000 000. Each of the policies in this group contaLTlS a ninety percent co-insurance clause. Airport and Sewage Building policies carry 80% Co-insurance. Insurance coverage on other properties not included in the above groups and other types of protection are listed under separately. Insurance coverage pertaining to the waterworks department is shown separately on a schedule in the latter part of this report alsoo It WaS deterJDined that all insurance companies writing insurance on the Ci tyt s property were authorized to do business in the state of Kansas 0 A.CCOUNI'S RECEIVABLE - EXHIBIT "Nit - - Amounts due to the various funds of the City as at December 31, 1949 as determined by our examination are shown on this exhibit. No independent verification waS made with debtors. This exhibit does not inolude unpaid taxes. 17 ACOOUNTS PAYABLE No separate sChedule has been presented of accounts P87able as they are classified by funds under Exhibit "An. The aJIlounts included as liabilities were determined from inspection of the records 1Il8.intained by the City Clerkl s Office. STATEMENT OF BONDED INDEBTEDNESS .. EXHIBIT "0" This statement presents, in detail, the bonded indebtedness of the City of Salina, at December 31, 1948 and December 31, 1949 together with bonds issued and retired during 1949. The following is a summary of Bonded Indebtedness classified as to type of Bonds outstanding, with yearly Maturity totals: outstanding De cembeL2L 194.8 $ 703,750.00 323.264.09 $ 1,02'7,014009 1949 Outstanding Jssued Ret~ D90ember 31. 1949 $ 175,000.00 $ 87,750.00 $ 791,000.00 412.994.86 53,164.09 ~Q2L&- l 587,994.86 $140,914.09 $1,474,094.86 General Bonds Special1a~ovements Bonds Totals Year Due 1950 1951 1952 1953 1954 1955 1956 1957 1958 1959 General Bonds_ Special Bonds Grand Total $ 94,000.00 87 ,000.00 86,000000 86,000.00 86,000.00 86,000.00 86,000.00 86,000.00 79,000.00 15.000.00 $ ~OO.OO $ 75,322.06 112,422.00 lCf7,850.00 91,200.00 91,200.00 48,700000 46,700000 43,700.00 42,000.00 24,000.00 $ 683.094086 $ l69,322.ob 199,422.80 193,850.00 177,200000 177,200.00 134,700 000 132,700000 129,700.00 121,000000 39.000.00 $ 1.474.09~ General Bonds amounting to $791,000000 and the Special Improvement Bonds amounting to $683,094.86 were outstanding at December 31, 19490 Their was no water Department Bonds outstanding at December 31, 1949. 18 Th3 following schedule shown the Bonded Indebtedness outstanding, at the close of each of the last ten years. BOnded Indebtedness DeceJnber 31, 1940 1941 1942 1943 1944 1945 1946 1947 1948 1949 $ 830,732.49 703,266026 564,990..09 429,750000 309,892035 233,933.28 220,633086 705,939015 1,027 ,014.09 1,474,094.86 RECONCILIATION OF THE CITY OF SALINA FISCAL AGENCY ACCOUNT - SCHEoom \t22" The bale.nce shows as umpaid December 31, 1949 has been confirmed by the State Accountant. Cancelled bonds and coupons paid by the Fiscal Agency during the year 1949 were carefully exandned and checked against the bond record and found to be proper charges. tEl/IPORARY NOTE INDEBTEDNESS.. EXHIBr! "1''' This statement shows the amount of Temporary Note Indebtedness owed by the City at December 31, 1949. These notes will be repaut out of the proceeds of bond. saleso MINUTES AND ORDINANCES The minutes of the ~{~~;li of the governing bo~ during the audit period, ordinances enacted during the period and the 1948 revised ordinances were reviewed for matters pertaining to the audito The Minutes appeared to be complete and in good order. GENERAL During the course of the audit, explanations of various matters were 19 obtained fran officers and employees of the City. We wish to express our appreciation for the co-operation and assistanoe of all those with whom we came in contaot. CERTIFICATE We oertify that, in our opinion, subjeot to the foregoing comments, the accompanying exhibits and related schedules properly refleot the financial condition of the City of Salina., Kansas, as at December 31, 1949 and the results of its operations for the period from January 1, 1949 to December 31, 1949, Inclusiveo We further certify that, subjeot to the oomments pertaining to the Waterworks Department Fund, as shown on the pages imreediate1y following schedule "23" of this report, the exhibits and schedules pertaining to the Waterworks Department Fund correctly reflect the financial conditions of that Fund as at December 31, 1949 and the results of the opera.tions of that Department for the period from January 1, 1949 to December 31, 1949, Inclusive. Respectrully Submitted Dewey N. Turner C~'Y? ~ By' Dewey N. "', rner, Licensed M1nicipal \.Publio Accountant, in charge of and actively engaged on thL~ audit. 29 IIA" Exhibit KANSAS CITY OF SALINA DISBURSEMENTS AND INVESTME OF REQE;IPrS NT YSf s Inclusive to December ~ltANSFERS Cash Balances 12-:31-49 $ 31,094.72 7,372.00 781.65 1,251.81 5.28 11.65 .. 2,971.77 68,977.09 20,561.47 768.02 1l+,230.50 254,671.92 2].7,775.97 3,058091 3,728.25 39,004425 393.97 :$ 666,659.23 - $ 41,615.72 150,000.00 28,100.00 $ 2].9,715.72 $ 886,374.95 Unencumbered Fund Deduct Balances Add Liabilities Deuember Liabilities 1-1-49 31. 1949 12-31-49 Paid 1949 $ 30,856.41 $ 20,036.96 $ 19,798.65 9,683.79 4,255.81 6,567.60 5,118.01 233.36 4,569.72 1,166.59 142.10 56088 5.28 .. .. 11.65 ... .. .. - .. 1,971.77 1,000.00 .. 68,977.09 .. .. 20,561.47 .. - 768 .02 ... .. 16,258.07 ( 2,027 .57) - 265,168 .39 2,689091 13,186.38 2].7,775.9'7 .. .. 3,058 .91 - .. 3,728.25 .. .. 39,004025 .. .. 393097 ... .. - $ 684,5W.89 $ 26,330.57 $ 44,179,23 = = ::llIl =- - $ .. $ - $ .. .. - - - - .. - - $ $ $ : = - $ $ $ -. 1949 Budget Charges Cash Recei Fund Balances January 1, I' 9__ J~uar 471,024097 12,956.72 33,601047 10,430.94 3,890.00 5,870.00 29,108094 2,108048 14,755.53 80.34 66,320000 154,253.73 u.83,518.69 1,197 ,024.84 74,662.62 2,001075 8,187.46 10,972.00 $ 8 410,003097 14,3.37082 31,972.83 8,922.08 3,760.73 5,768 .47 27,349.83 636.95 24,109.97 13052 62,991.23 117 ,042001 369,493092 1,238,351.70 tf},108018 3,500.00 20,052.90 10,881.08 $ 9l,877.4l 8,302.69 6,746.65 2,675.45 134.55 113018 1,759.11 3,443.30 59,622.65 20,628.29 4,096.79 33,469.79 79,193.16 176,449011 8,613035 2,300.00 'Z7,138.81 484.89 $ Fund ccounts: Consolidated Funds Memorial Hall Fund General Improvement Fund Cemetery Fund Public Health Nursing Fund B and Fund Library Fund Bindweed Control Fund Trust and Agency Funds Industrial Deve10pnent Fund Specia,l Fund in Lieu of Bonds Bond and Trust Fund Water Works Department Fund Construction Fund Clearing Accounts Bridge or Street BliUding Machinery Veterans Housing Stores Account Fu.nd 280,838.48 Increase $ 2, $ 2,438,297.19 u -:- ..!!!!!!. Decrease 5Z7 ,049.18 $ Funds All Total 57,732.76 .. .. $ 191,338.13 324,000000 2, 200000 $ 175,221.09 474,000.00 30,300.00 $ counts: Waterworks Fund General Improvement Fund Trust and Agency Funds Investaent Fund 57,732.76 $ 517,538.13 $ $ 679,521.09 ..--." - $ 11":- " '-.,. ~,t';;,. -, o ,~,; =,';1' d!> 206, 570o'Zl $1, Total Investments Total Cash and Investments 21 CITY OF SALINA. KANSAS COMPARISON OF ACTUAL RECEIPrS WITH BUOOET January 1, 1949 to December 31. 1949, Inclusive Exhibit lIB- Amount of Amount of Tax Lev:.vine: Funds: Total Receipts Anticipated Budget Budget Exhibit -A- Receipts Surplus Deficiency Consolidated Funds $ 410,003097 $ 434,114.85 $ $ 24,110.88 Memorial Hall Fund 14,337082 13,195000 1,142,82 General Improvement Fund 31,972.83 32,808.95 836.12 Cemetery Fund 8,922000 10,070..36 1,1.48.28 Public Health Nursing Fund 3,760.73 3,795.17 .34044- B and Fund 5,768.47 5,825.43 56.96 Library Fund 27,349..83 28,296.11 946..28 Bindweed Control Fund 636095 627.37 9058 - Fireman's Fension Fund 11,925.22 12,171.95 246.73 Police Relief and Pension Fund 2,051.05 1,625.00 426005 .. Industrial Development Fund 13.52 .. 13.52 Special Fund in Lieu of Bonds 62,991023 66,310000 3,318077 Fund Bond and Interest Fund 137,042.01 119,970.61 17,071.40 Total Tax ~vying Funds Non-Ta.x Levying Funds Clearing Accounts Construction Fund B ridge and Street Building Machinery Fund stores Account Veterans Housing Cemetery Endowment Fund Hillcrest Memorial Endowment Fund Hillcrest Memorial Trust Fund Firemen's Relief Fund $ 716,775.71 $ 728,810080 $ .. $ 12,035009 -- -- $ 369,493,92 69,108..18 1,238,351070 3,500000 10,881008 20,052090 450 000 206.00 1,260000 8, 217 .70 Total Non-Tax Levying Funds $ 1,721,521048 Total All Funds $ 2,438,29'7.19 22 Exhibit "ClI CITY OF R~T.1tNA,f](.~ STATEMENl' OF EXPENDITURES CXJAPAREQ..WITH APPROPRIATIONS January 1. 1949 to December 31. 1949. Inalusive Chargeable to 1949 1949 Over Under Tax Levying Funds; Budget Budp:et BudI.<:et Budl;1:et Consolidated Funds: General Funds: - 457028) -Liquor_Tax 457.28 Administrative & FinaJ'lce Dept. $ 39,679.21 $ 34,235.00) $ 5,444021 $ Ci ty Court Depart,.ent 6,840.69 6,975.00 134..31 P.OJ,.ice Department 81,493032 77,456.00 4,017.32 Building Departmenti 4,7090.35 6,100.00 1,390065 Engineerfug Departm nt 20,539.23 23,710.00 - 3,170.77 Mlllr: Inspection andt-i Health Department 9,485054 11,425.00 1,939046 Legal Department 6,168.17 5,050.00 1,1l8017 Parking Meter Department 13,044.19 15,460 .00 2,415081 Garpage & Rubbish Removal Dept._ 64.166.66 57 .8~5.00 6.271.66 Total General Funds $246,1260.36 ~238,7 3.28 $ 7,363,,08 $ Sewage Disposal Fund 15,260 .41 15,470.00 209.59 Fire Department Fund 81,341013 81,665000 323.87 Park Department Fund 42,593.00 45,995.00 3,402000 Water,Light,Heat & Power Fund 25,635.25 31,150.00 5,514.75 A.irport Fund 3,8120.35 3,875000 62.65 street,Alley and Sewer Fund 56.256.47 ~320DOO - 63.5 .3 Total Consolidated Funds $471,024.97 473,238.28 $ ---: i 2,213.31 Memorial Hall Fund 12,956.72 13,195.00 .. 238028 Cemetery Fund 10,430.94 11,432.50 1,001056 General Improvement Fund 33,601.47 33,900.00 298.53 Public Health Nursing Fund 3,890.00 3,890.00 .. B and Fund 5,870.00 5,870000 Bindweed Control Fund 2,108048 2,525.00 416052 Firemen's Pension Fund 7,455048 7,700.00 !' 2l.4052 Police Relief and Pension Fund 3,055.50 6,510.79 3,455.29 Industrial Fund in Lieu of Bonds Fund 80.34 20,606.32 .. 20i525.98 Bond and Interest Fund 154,2,3,73 151,747.59 2,506014 .. Library Fund. 29,108.94 30,6;0.00 1,541.06 Special Fund in Lieu of Bonds ~.3~.00 66 W.oo .. Total Tax Levying Funds $800.156.57 }827 : 5.48 *--= $_27.428.91 Non-Tax Levying Funds: $183,518.69 $ $ $ Waterworks Department Fund Clearing F'JIlds 74,662.62 Construction Fund 1,197 ,024.84 Veterans Housing 8,187.46 Stores Account 10,972.00 Firemen's Relief Fund 2,852055 Hillcrest Memorial Trust Fund 1,392000 Machinery Fund 2,071.75, $-- $ Total Non-Tax Levying Funds $1,480.681091 $ Total All Funds - liquor Tax $2,280.838 .48 $ $ $ GITY OF SALINA, KANSAS CASH IN CUSTODY OF CITY TREASURER December 31. 1949 Balance - January 1, 1949 Receipts: Fund Cash Receipts - Exhibit itA" Total to be Accounted For Disbursements: Fund CaSh Disbursements (Per record of City Clerk) Balance - December 31, 1949 Bank Balances - Dece~er 31, 1942 The Farmer's National Bank, Salina., Kansas The :Planter's State Bank, Salina, Y~nsas National Bank of America, Salina., Kansas Total Bank Balances Water Department Gash Total Cash AvailsPle 1949 Budget Charges 1948 Liabilities Paid December 31, 1949 Lilabilities Cash Disbursed 1949 $ 2,280,838.48 ~ $ 2,325,017.71 26,6&57 $ 2.298. ~ 2.3 Exhibit "D" $ 527,049.18 2,438,29'7.19 $ 2,965,346.37 $ 2,298,687.14 $ 666.659o~ $ 217 ,9'n .42 266,2620084 181,7f:J3.97 $ 665,959.23 700.00 $ 666.659o~ 24 liE" Exhibit KANSAS SALIN, CITY OF INVESTMENTS IN~OOSTODY OF CITY TREASURE.. R .-- .-- .. 9 December Balance 12- .31-l.. '1 B oDd or Certificate Balance Number _ --1-1-49 Date --'IssueEl- - :Ftlnd -Issued bY: $ 500.00 13,600.00 __Decrellse 500.00 1,700.00 $ Increase - - $ $ 1,000.00 15,300.00 $16 ~OO 000 1-20 5...20 -Bate 4-1/2 1-1/2 Due 12- 1-30 12- 1(43-50) 11- 1..47 11- 1(48-57) T Internal Improvements Paving Firemen's Relief Fund: 01 ty of Salina ~ City of Salina 100.00 $ $ 200.00 2 $, $ Fund Total Firemen's Relief Cemetery Fund: U. So Treasury Bonds 500000 7, $ - $ $ 7,500.00 Bonds 500 .00 6, 6,500.00 Bonds Hillcrest Memorie Fund U. S. TreaSury Bonds 00_ 00 $ $ 30.300.00 Fwlds Total Trust & Agency 2,500000 25,000.00 ... 2,.342.12 ... .. - - ... .. ... - .. - ... ... ... - - - - - - .. ... - $ 225000 - 10,000000 10,000000 5,311.50 6,000.00 5,332.31 10,000000 12,1l0.33 2,634.79 1,189.15 20,000.00 2,583075 2,885061 2,104055 3,19611111 9,657.88 16,587.11 1,932.44 22,628.,4 1,605.75 2,423.00 4,615047 4,742057 3,886020 1,26.3.77 14,456.50 1, $ .. - - - .. .. - - - ... ... - - ... ... .. ... .. .. .. - 1,605075 2,423.00 4,615047 4,742.'i1 3,886.20 1,263077 14,456050 $ $M:7.00000Q --- 3,725.00 25,000.00 10,000.00 10,000.00 5,311.50 6]'000000 5,332.31 10,000000 12,110..33 2,634079 1,189015 20,000.00 2,58.3.75 2,885.61 2,104.55 3,196.11 12,000.00 16, 587.11 1,932.44 22,628 .1+4 - - - - - .. - $ 9..10 41188J-92B 9 11 12 16 1 2 3 4 5 7 8 9 10 11 12 13 14 15 1 2 .3 4 5 6 7 1 1 1 1 1 1 1 1 1 1 1 1 1 1 194 1942 1947 1947 1947 191+7 2-23..48 3-16-48 4-71-48 4.. Z7 -48 4-'Z7-48 5-19-48 5-19..48 5-19-48 5-19-48 6-19-48 8-17-48 8-17-48 9-21-48 9-21-48 1-19-49 1-19-49 1-19-49 4-19-49 5..17-49 5-17-49 5-17-49 Bonds Bonds Bonds Temporary Note Temporary Note Temporar)l Note Temporary Note Temporary Note Temporary Note Temporary Note Temporary Note Temporary Nota Temporary Note Temporary Note T em.porary Note Temporary Note Temporary Note Temporary Note Temporary Note Temporary Note Temporary Note Temporary Note Temporary Note TemporQry Note Temporary Note Temporary Note Temporary Note Temporary Note s. U. Fund Waterworks Fund: City of Salina U 0 S. Government City of Salina City of Salina City of Salina Ci ty of Salina Ci ty of Salina C1 ty of Salina City of Salina Oi ty of Salina Ci ty of Salina Ci ty of Salina City or Salina Ci ty of Salina City of Salina City of Salina City of Salina City of Saline Ci ty of Salina Ci ty of Salina Ci. ty of Salina City of Salina City of Salina Ci ty of Salina City of Salina City of Salina Ci ty of Salina Construction - 25 Exh1b it liE" (Oonttl) Bond or Certificate Balance Balance Number 1-1-49 _In~a.se - Decrease ~k42 8 $ - $ a,728.85 $ 8,728.85 $ ... 9 ... 1,894.93 1,894.93 .. 10 - 5,022035 .. 5,022..35 11 - 1,421.25 ... 1,421.25 12 - 1,630.25 ... 1,6.30.25 13 - 1,339017 .. 1,339.17 14 - 2,360058 - 2,360.58 - -- . - - $ 175,221.09 $ 55,390.64 $ 188,996001 $ 41,615.72 $ 679,521009 $ 55,.390.64 $ 515,196.01 $ 219,715072 Rate Rate, Issue~_ Due &.21-49 8-30-49 9-';.!)-49 10-18...49 10...18-49 10-18-49 10-18-49 _ OITY OF SALINA, KANSAS lmSTMENTS....ll CUSTODY OF CITY TREAS\'lli.ER December 3lJ 1949 Fund_ Issued Bn - Type City of Salina, Kansas Temporary Note City of Salina, Kansas Temporary Note C1 ty of Salina, Kansas Temporary Note City of Salina, Kansas Temporary Note Oity of Salina, Kansas Temporary Note City of Salina, Kansas Temporsi:y Note Ci ty of Selina, Kens as Temporary Note Total Water Department Total all Funds Z7 E:x:hibi t "Gn CITY OF SALINA. KANSAS ~ATEMENT OF TAXES RECEIVED FROM COUNTY TREASURE..lt SHOWIN1 YEAR OF ASSE5~NT AND DISTRIBUTION TO FUNDS ON BASIS OF ASSESSME:NT JaID.la.ry 1. 1949 to December 31, 1949. Inclusive 28 Exhibit "H" CITY OF SALINA. KANSAS g.ER~vOF THE CITY mURT ST.l'l'EMli:NT OF RECEIPl'S. DISBURSEMENTS IJID BALANCES OF CASH January 1. 1949 to De'camber 31. 1949 Balance - January 1, 1949 Receipts: $ 959090 City's Fees Sheriff's Fees Judicial Fees Fines Checks Collected Judgement, Etc. Miscellaneous $ 2,987.49 1,899.16 111.15 5,458.25 3,084057 1,200016 1,772.39 Total Receipts $ 16,513.17 Total Cash to be Accounted far $ 17,473.07 Disbursements: Court Fees :bo City Clerk Sheriff's Fees Judieal Fees to County Treasurer Fines to County Treasurer Checks Judgement, Eto. Mis cellane ous $ 2,993.49 1,371025 109.35 4,745.35 3,054.57 1,200016 1,7'78.61 Total Disbursements $ 15,252.78 Balance - December 31, 1949 Balance per Det~i1 Case Balances $ 2,220.29 2,225065 $ 5036 9.00 Short Overpayment to City _(November 1949) Cash long over Case Totals $ 3.64 29 Exhibit "lit _1948 - $ 1,210000 $ $ 9,166.25 $ - $ 33,910000 $ 33,910.00 - - $ 1,210.00 $ 33,910.00 $ 43,076.25 : $ 220.00 $ 32,555.00 $ 32,605.00 - 722.50 722.50 ... 200.00 7,103.25 -- - $ 220000 $ 33,477050 $ 40,630.75 - - $ 990.00 $ 432.50 $ 2,4(5050 433.00 433.00 $ 30.00 . - -- $ 30.00 -- $ 403.00 $ $ $ J:: Q $ 620.00 $ - $ 620 .00 - $ - ow - $ .. - $ 620.00 $ Z77.00 $ .. $ Z77000 $ - - Z/7.00 ; 41"1 . CO - ~ 'll' CITY OF SUMMARY OF POLICE: OOURT REOORDQ Janu, 1, 1949 to December Inclusive 1943 and Prior Balance... January 1, 191~9 $ 6,626.25 Added Fines and Costs Total Fines Imposed $ - - Total to Be Accounted For $ 6,626025 . - Less; Cash Collected on Fines and Costs $ - Fine s Worked Out - Fines Paroled and Dismissed 6.,626025 --- Total Credits $ 6,626.23 Balance .. December 31, 1949 $ 30 Exhibit ltJ" CITY OF SALINA. KAlJSAS SUI/lMARLQF THE REOORDS OLTHE CITY BUJ:1,.DI}lZ INSPEGl'OR January 1. 1949...!2.,.December 31, 1949. Inclusive Collections to~ the year 1949: Building Permits and Inspections Gas Inspections Plumbing Inspections Electric Inspections Sign Permits Taxi~Cab Inspections House Moving Due to City $ 2,Z10~75 648.00 1,244025 705.33 'Zl .00 61000 15000 -- $ 4,971.33 050 $ 4,710.83 $ 4,965083 $ 5.00 Building Inspectors-Credit 1948 Audit Total Collections and Amount Due City For 1949 Remitted to City Clerk 31 Exhib1 t It K" CITY OF SALINA. KANSAS ,gQMfARlSON OF DEPOSITORY BONDS AND BALANCES OF DEPOSITS December 31. 1949 The The The Farmers Planters National National state B an.k of NaJIle of Account: Bank Bank America WoE. Eberhardt, City Treasurer $ 2J.. 7, 9Zl .42 $ 583,190.53 $ 181,788.77 W. J. Brown, Clerk of City Court 2,9'73.26 Total $ ~, 900 068 $ 583,190.53 $ 181,788077 Less: Portion of Above Balance Secured by Fo D, I. C. $ 5,000.00 $ 5,000.00 $ 5,000.00 Balance to be secured by Collatere~ $ 215,900068 $ 578,190.53 $ 176,788.77 -- Required 70 Per Cent $ 151,130.00 $ 404,733.00 $ 123,752.00 Bonds Deposited by Bank or $ 286,000 .00 $ 422,689092 $ 235,000.00 Collateral 32 Exhibi t "L'! U 0 So Fidelity & Guaranty ComPany National Surety u. S. Fidelity & Guaranty, Baltimore, Md. Fidelity and Deposit Co., of Md. It " Fidelity and Deposit Co., of Md. B&1timare, Md. Aetna. CasUalty & Surety, Hartford, Conn. National Surety, No Yo National Surety, N.Yo American Surety, N. Yo Aetna Casualty & Surety U, S. Fidelity & Guaranty U. s. Fidelity & Guaranty National Surety, N. Y. Fidelity & Casualty Co., New York, No Yo Fidelity & Casualty Co., New York, N..Yo Amount $ 5,000000 5,000.00 5,000.00 5,000 .00 5,000.00 5,000.00 5,000.00 5,000000 50,000000 5,000000 1,000.00 1,000.00 5,000.00 2,000.00 2,000.00 Date EXl)i~s Continueous Cpntinueous Continue-ous Continueous Continueous Continueous Continueous Continueous 3-29-50 Continueous 3- 8-50 12- 9-50 Contineuous 4-10-51 4-10-51 Date Effecyve 4- 5-49 4-14-47 4- 4-47 4-11-49 4-11-49 ~6-43 7-16...21. 12-6 -46 4-24-48 12-28-25 3- 9- Y1 12- 9-41 1-15-46 4-10-49 1.--10-49 ;ITY OF FIDELITY BONDS IN FORCE December 1b.-~2 , .Ii t1e . --... City Commissioner City Commissioner Ci ty COJllllissioner City Commissioner City Commissioner City Manager & Superintendent of the Waterworks !}l:ipartment City Clerk Deputy Clerk & Finance Director City Treasurer Cashier - Waterworks Department Police Judge Building Inspector City Engineer Clerk of the City Court .~sh8ll of the City Court Nam~ Carl Ramsey L. F. Stehpenson Lloyd W. Price A. L. Webb R. w. KIng Ellis J. Ellison Charles F. BWlker Harold S. Peterson Henry F, Eberhardt 10is Todd N. N. Eller Thomas I. Payne Harold W, Harper W, J. Broom Lo A. Bartlett 33 CITY OF SALINA. KANSAS Exhibit "M" INSURANCE IN FORCE December 31. 1949 Type of Amount of City Hall Group: Covera,;e Cove~_ --.Q.Q-Insurance Bu1J.ding~ and Contents Fire & Extended $:i6e, ~i)0\~ 90% Building and Contents Fire & Extended Fire Department Group: Equirment Fire & Windstorm $ 2,500.00 Equipnent Fire & Windstorm 1,500.00 Seagrove Redder Truck Fire & Windstorm 1,500000 La France Pumper Fire & Windstorm 1,150.00 La France Pumper Fire & Windstorm 20,000000 G. M. C. Pumper Fire & Windstorm 3,000000 Ahrens Fox Pumper Fire & Windstorm 4,500000 Squad Wagon Fire & Windstorm 2,000000 2 Trucks and Hudson Auto Fire & Windstorm 2,646.00 Airport Group: Cafe Building Fire & Windstorm 500.00 Hangers Fire & Windstorm 10,000.00 80% Personal & Property Damage Fire & Windstorm 15,000.00 Waterworks Group: Water Tower Fire & Windstorm 37,500000 90% Pumping Stations Fire & Windstorm 13,700.00 90% 011. 6500.00 Dwelling Fire & Windstorm 3,000.00 Garage end Warehouse Fire & Windstorm 9,000.00 90% Equipment Fire & Windstorm 23,000.00 90% Burglary Fire & W ondstorm 1,000.00 ,anufacture and Contractor Fire & Windstorm 24,000.00 Workmen's Compensation Liability 24,000.00 Truck Comprehensive 450 .00 Park Group: Buildings and Contents Fire & Extended 5,000000 90% Dwelling Fire & Extended 2,000.00 Sewage Disposal Group: 21,300000 80% Buildings and Equipnent Fire & Extended ~ial Hall Group: 221,000.00 90% Building and Contents Fire & Extended Landlord, Owners & Tenants Liability 25/300,000 .00 Misc'9llaneous: 5/15/300.00 Rolling Stock (29) Fire & Theft 91.,954000 Garbage Trucks (3) Fire & Theft 7,500.00 2,500.00 Steam Boilers Explosion 10,000.00 Dump Grounds Dwelling Fire & Extended 850000 Buildings Recreation Center Fire & Extended lQ,OOO.OO 34 Exhibit "14" (Contfd) CITY OF SALINA~SAS INSURANCE IN FORCE December 31. 1949 Miscellaneous (Contra.) Type of Coverage Amount of Coversi{e Co-Insurance Buildings Cemetery Kodak Forgery Bond Robbery Robbery Veterans Housing Fire & Extended $ 3,000000 205.00 5,000.00 1,000.00/2,700.00 1-2,000.00 10/20,000.00 Liability 35 Exhibi t l~tI' CITY OF SALINA. KANS~ ACCOUNTS RECEIVABLE ~ber 31. 1949 Genera1 Fund: Police Fines snd Forfeitures Gas and Electric Franchise Fee Building Inspection Fees Miselk.neous Fees and Permits (Plumbers) Cemeterjr .. Bu"d.ul Fees and Lot Scles $ 2,445050 31,951.82 5000 128.20 371000 Total Gen9r~ Fund $ 34,701.52 36 "0" Exhibit SALIlfA. KANSAS crry OF Bonds Outstanding ~-31-.l.9 $ Bonds Retired I' Bonds Issued 1949 _ $ Bonds Outstanding I_I-t;O Amount of Original Issue Final Maturity ___Date Date of Issue OF BONDED INDEBTEDNESS 2 ])ecember - 1,500.00 5,000.00 500.00 - 6,000.00 1,000.00 2,500000 20,000.00 9,500.00 13,600.00 427,000.00 182,000.00 24,000.00 63,000.00. 24,000.00 99,000..00 175,000.00 81,174.32 89,123.48 242,69'.06 $ 1,474,094086 $ 140,914,09 587,994086 $ $1,027,0:14.09 STATEMENT Series Number - - - - 1,000.00 4,000000 550.00 1,950.00 - $ 8,000000 2,000.00 5,000.00 500000 1,500000 400000 3,000.00 300.00 1,000000 2,000.00 275.00 650.00 2,000000 1,500000 1,000.00 1,500000 3,000000 3,000.00 1,500.00 1,700000 48,000.00 21,250.00 6,661.36 5,912.23 8,244.93 11,020057 - - .. ... - - - - - - .. .. - - - ... - - - - - - - - .. - - - - ... 175,000.00 81,1"14.32 89,123.48 242,60/7.06 $ 8,000000 3,500.00 10,000.00 1,000.00 1,500.00 400.00 3,000.00 300.00 2,000.00 6,000000 825.00 2,600.00 2,000.00 1,500.00 7,000.00 2,500.00 5,500.00 23,000000 11,000.00 15,300.00 475,000.00 203,250.00 30,661036 68,912023 32,344093 110,020.57 - - - - $ 141,671.01 34,2137.75 85,392.58 9,873019 14,628025 3,915.l.4 27 ,172.75 2,971.36 6,932.1+9 18,045.52 2,720074 6,315009 7,780.67 5,714.98 10,010.01 5,475.41 11,343.44 213,934.70 14,220023 17,046061 475~000.OO 203,250.00 30,661.36 68,912.23 32,244.93 1l0,020.57 175,000000 81,174.32 89,123.48 242,697.,06 Rate _ 4-1/4 4-1/4 4-1/4 4-1/4 1-1/2 1-1/2 1-1/2 1-1/2 l-J/4 1...1/2 1-1/2 1 1 1 1 1-1/4 1-1/4 1-1/4 1-1/4 1-1/2 1-1/4 1-J/4 1-1/2 1-1/2 1-1/2 1';'3/4 1...1/4-1-1/2 1-1/8 1-1/8-1-1/4 1-1/8 1950 1950 1950 1949 1949 1949 1949 1950 1951 1951 1952 1949 1949 1955 1950 1950 1956 1956 1957 1958 1958 1952 1958 1952 1958 1959 1954 1954 1959 10-1-29 2-1-30 11-1-30 12-1-30 3-1-39 3-1-39 3-1-39 7-1-39 3-1-40 1-1-41 8-1-41 2-1-42 4-1-45 4-1-45 4-1-45 9-1-46 9-1-46 9-1-46 9-1-46 11-1-47 12-1-47 2-1-48 7-1-48 7-1-48 10-1-48 10-1-48 6-01-49 12-1-49 12-1-49 12-1-49 Purpose_of Issue Internal Improvement - Storm Sewer Internal Improvement - storm Sewer Internal ImprQVement - Storm Sewer Internal Improvement - Flood Control Internal Improvement - Curb , Gutter & Faving Internal Improvement - Lateral Sewer Internal Improvement - Sewer & Plant Repair Internal Improvement - Sewer Internal Improvement - Curb,Gutter & Paving Internal Improv6m.ent - Curb,Gutter & Pav:lng Internal Improvement - Lateral Sewer Internal Improvement - Curb,Gutter & Paving Internal Improvement - Lateral Sewer Internal Improve,ent - Curb and Gutter InteJma1 Improvement - Paving Internal Improvement ... Curb and Gutter Internal Improvement - Lateral Sewer Internal Improvement ... Paving Internal Improvement ... Main & Lateral Sewer Internal Improvem~nt - Curb,Gutter & Paving Internal Improvement ... Sewage Disposal Airport Curb and Guttering CUrb, Guttering and Paving Curb and Guttering Curb, Guttering and Paving Fire Station lateral Sewer Curb and Gutter Curb and Gutter P-l21 S-122 8-123 S-124 P..U5 P..216 8-127 P-128 S-13l 132 133 P-l34 S-135 P-136 S-l37 139 1.40 141 142 :143 3M. 145 146 147 148 149 '51 UP" Exhibit Balance 12-31-. - - - - - ... - .. - - ... - - ... 2,342.12 - .. 5,022035 1,421025 1,630.25 1,339.17 2,360.58 14,115.72 !f: 'if $ 364,572908 $ 55,390.64 323,20/7 016 $ , Paid 1~ Issued 1949 _ $ Balance January 1-1949 - .. ... ... - - - - - .. - ... ... - .. $ $ 10,000000 10,000000 5,311.50 6,000000 5,.332.31 10,000.00 12,110.33 2,634.79 1,189015 2:>,000.00 2,583.75 2,885061 2,104.55 3,196011 _'.9,657 e.$8 16,587011 1,932.44 22,628044 43,701.07 22,554'013 59,188.97 18,904.39 32,4.52051 1,605.75 2,423.00 4,615.47 4,742057 3,886020 1,263.77 14,456050 8,728.85 1,894.93 - - ... ... - .. - - .. .. - - .. - .. - ... - - - - - .. 1,605075 2,423000 4,615.47 4,742.57 3,886.20 1,263.77 14,456.50 8,728085 1,894.93 5,022.35 1,421.25 1,630.25 1,339017 2,360.58 - - - - 1rurpose Seller $ 10,000.00 Park 10,000.00 Sewer 5,311.50 Curb & Gutter 6,000.00 Sewer 5,332031 Park 10,000000 Sewer 12,110.33 Sewer 2,634.79 Sewer 1,189.15 Park 2:>,000000 Sewer 2,583075 Sewer 2,885.61 Sewer 2,104.55 Sewer 3,196.11 Park 12,000 .00 Park 16,587.11 Park 1,932.44- Park 22,628.44- Park 43,701.07 Park 22,554013 Park 59,188.97 Park 18,904.39 Park 32,452.51 1, ..;;..... ....';; - - - - - - ... - - - - - - Payable To Water Department Wa tar Department Water Department Taylor Construction Water Department Water Department Water Department Water Department Water Department Water Depar~ent Wa ter Department Water Department Water Department Water Department Water Department Water Department Water Department Water Department TaYlor Construction Taylor Construction Taylor Construction Taylor Construction T~lor Construction CITY OF SALINA KANSAS STATEMENT SHOWIOO BALANCES AND CIWltES IN TEMPORARY INDEBTlDNESS DURIN} I' Interest Rate 1 1 1 1-1/4 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 Date of Issue 7-22-47 7-22-47 8-19-47 10-21-47 2-23-48 3-15-48 /.y.27 -49 4-Zl-48 4-Zl-48 5-25-48 5-25-48 5-25-48 5-25-48 5-25-48 ~-17-48 8-17-48 9-21-4$ 9..21-48 11- 1...48 11- 1...48 11- 1~8 12- 6-48 12- 6-48 1-19...49 1-19-49 1-19-49 4-19-49 5-17-49 5-17-49 5-17-49 6-21-49 8-30-49 9-20-49 lQ-18-49 10-18-49 10-18-49 10-18-49 ~Tumber 47- 9 11 12 16 48- 1 2 3 4 5 7 8 9 10 11 12 13 14 15 3 4 5 6 7 49- 1 2 3 4 5 6 7 8 9 10 11 12 13 14 38 Schedule "1" CITY OF SALINA. KANSAS DETAIL OF DISBURSEMENTS OF CONSOLIDATED FUnDS GENERAL reND ~y 1. 1949 to December .21. 1949. Inclu~ Administrative & Finance Department (Schedule I-B) City Court (Schedule I-C) Pblice Department (Schedu1G I-D) Engineering Department (Schedule I-E) Milk Inspection Depart~ent (Schedule I-F) Legal De partment (Schedu.le I-G) Building Department (Schedule I-H) Garbage and Rubbish Removal Department (Schedule I-I) Parking Meters Department (Schedule l-J) Add Liquor Tax Collected AmOtmt of Amount of Actual Over ActUal Under Actual Budget Bu~eL- Budget - $ 39,679021 $34,235000 $ 5,444021 $ 6,840.69 6,975..00 134031 81,493032 77,456.00 4,037.32 20, 539.23 23,710000 3,170.77 9,485,,54 11,425000 1,939.46 6,168017 5,050.00 1,118,17 4,709.35 6,100000 1,390.65 64,166066 57,895.00 6,271.66 $ 13,044019 15,460.00 $238,306000 $-7,820.36 _-1t21.28 2,415081 C:J" 'it' _..M:l..22:L- $ 246,126036$238,763028 $ 7,363008 $ 39 Schedule "I-A" CITY OF SALINA. KANSAS DETAIL OF RECEIPrS. LICENSES, FEES AND YERMIT2 GENERAL FUND January 1. 1949 to December 31. 194~. Inclusive Amount of Amount of Actual Over Actual Under Aotual Budge t Budget Budget Auction & Auctioneer Licenses $ 75~00 $ 600.00 $ $ 525.00 Auto Wrecking Licenses 150 .00 150.00 Beverage Dealer Licenses 4, '17 5 .00 4,500.00 475.00 Bill Board Licenses 100000 100000 Building Permits & Inspection Fees 4,965.83 5,000.00 34017 Concrete Construction Licenses 165000 100000 65.00 De.nce Permits 306.00 200.00 106000 Dog Licen3es 1,128.00 950.00 178.00 Ele ctrie: Wiring License s 450000 500000 50.00 Gas Fitters Licenses 90.00 100000 10.00 House Moving Permits 64.00 100000 36000 Huckster, Vendor & Peddling 194.50 ./ Licenses 150000 47.50 Insurance Company & Agent Licenses 430.00 450000 20.00 Junk Dealer, Buyer & Collector Licenses 152.00 150 .00 2.00 Impounding Licenses 10.00 10.00 Plumber & Gas Fitters Licenses 350000 320000 30000 Pool Hall & Bowling Alley Licenses862.50 900.00 .. 37.50 Plumbers Certificate Fees 106.00 150000 44.00 Pop COrD Stand Licenses 60.00 60.00 ShOll & Theatre Licenares 1..50.00 450.00 Skating Rink Licenses 100.00 100.00 Street Advertising Licenses 1.38.00 150000 12000 Taxi-Cap Licenses 1,200000 1,200.00 .. Taxi-Cab Drivers Licenses 1,980.00 2,000.00 20.00 Truck and Team Licenses 120.00 150000 30.00 Meat Packing Permits 10.00 10.00 ... Amusement Machine Licenses 6,637.50 6,000.00 637.50 Oil Drilling Perm! ts 100.00 100.00 Music Machine Licenses 1,245.00 850.00 395000 Fireworks Licenses 675.00 675.00 Photographers Licenses 40.00 lOO.OO 60000 Sewer Connection Pel1nits Milk FoOd Inspection Lic~nses 620.50 650.00 29.50 Pawn Brokers Licenses 600.00 300.00 300.00 .. Shooting Gallery Licenses 100.00 30000 70000 ... Liquor Lioenses 4,500.00 .. 4,500.00 Shuffle Board Licenses _ 212 0 5Q.. - 21.20 50 -- Totals $33.265033 $26.570.00 $ 6.695.33 $ 4D Schedule ltl-B It CIrY OF SALUrA. KplSAS DETAIL OF DISBURSEMENl'S GENERAL PUr-ill .. AIXvIINISTRATIVE A.,T>fl> FINANCE IlEP.ART~Nr January 1. 1949 to December 31. 1949 Amount of Amount of ~aries and WeJ!:e~..i- Actual Over Actual Under Aetual BudRet Bud,;et Budget city Commissioner $ 375.00 $ 37 5.00 $ $ Ci ty Manager 3,900.00 3,900.00 - City Clerk 1,800.00 1,800000 - .. Ci ty Treasurer 900.00 900.00 - City Bookkeeper 2,280000 2,280000 - - City Manager's Secretary 1,320000 1,320.00 Building Inspector 2,70f)~00 2,700000 Dump Ground Caretaker 1,0'70.00 960.00 110.00 Rest Room Caretaker and Police Matron 600.00 600000 Deplty City Clerk 3,000.00 3,000.00 Clerk and Typist 2,990.00 1,560.00 1,430.00 Plumbing Inspector 2,400000 2,400.00 Total Salaries and Wages $23,335.00 $21,795.00 $ 1,540.00 $ Professional Servj.cesa...Audit Audit $ $ 1,650.00 $ $ 1,650000 Venereal Disease 450.00 450000 .. Other 335040 500.00 164.60 other Expenditures: 6,787008 Office Supplies & Expenses 3,000000 3,787.08 Printing 757075 900000 142025 Election Expenses 736.65 2,500000 .. 1,763.35 Maintenance of Equipnent 2091 250.00 247.09 Insurance & Bond Premiums 38687 500.00 113.13 Traveling Expenses g:j6044 1,000.00 3.56 Furniture & Equipnent 121.13 500.00 378.87 Refunds 200000 - 200.00 Mis cellane ous 5,605.83 50..00 5,555.83 Americanizations Center 120.00 240.00 120000 DIles and Donations 700000 - 700.00 Materials and Supplies 44.15 .. 44.15 Totals $ 39,679021 $ 34,235.00 $ 5,444.21 $ 41 Schedule "l-C" CrI'Y OF SALINA, KANSAP DETAIL OF DISBURSEMENTS GENERAL flUID - CITY OOURT DEPARTMENT JanuarY 1. lW to Decemb~r 31. 1949. Inclu81'll~ Amount of Amount of Actual Over Actual Under Salaries and Wages: Actual Bu.d.get Budget Bud,;et Judge $ 2,400.00 $ 2,400000 $ $ Clerk 1,800.00 1,920 .00 120.00 Marshall 1,980.00 2,100000 120.00 Total Salaries and Wages $ 6,180000 $ 6,420.00 $ $ 24D.00 Office Supplies & Expenses : ,505.94 250.00 255.94 - Traveling Expense 80.85 250.00 169.15 Miscella.neous 28 .65 25.00 3.65 Bond Premil.uns 45...25 30000 15.25 ---- Totals $ 6,840069 $ 6,W5000 $ $ 134031 42 Schedule "l-D" CITY OF SALINA. KANSAS DETAIL OF DISBURSEMENTS GENERAL FUND - POLICE DEPARTMENI' January 1. 1949 to December 31. 1949. Inclusive Amount of Amount of Actual Over Actual Under Salaries and Wages: Actual Budget Bud~et Budget Chief of Police $ 3,900000 $ 3,900.00 $ $ - Police Captain 5,484,050 5,380000 104050 Desk Sargeants 11,188050 10,436.00 752050 Patrolmen & Special Folice 45,888.30 41,370000 4,518.30 Dog Catehers 1,863.35 2,100.00 236.65 Radio Operator 780.00 840.00 60.00 Total Salaries & Wages $69,104.65 $ 64,026000 $ 5,078.65 $ Care of Prisoners $ 1,292048 $ 1,830.00 $ $ 537 .52 Offiee Supplies & Expense 1,405025 1,200000 205025 Maintenance & Repairs 3,749.25 4,000.00 250.75 Material & Supplies 983.73 1,000.00 16.27 Insurance & Bond Premiu.ms 234.90 50.00 184090 Gasoline, Oil Grease, Etc., 3,567067 3,500.00 67067 Traveling Expense 290018 350.00 59082 Furniture & EquilUlent 143.35 500000 356065 Mis cellaneous 445.39 1,000000 554.61 Repairs Furniture & Fixtures 276.47 - 2rf6.47 <:.,,., ;to T ' Totals $81,493.32 $77,456000 $ 4,037.32 $ - ::-::: 43 Sched'.l1e "l-E" CITY OF SALINA. KANSfaS DET AIL OF DISBURSEMENTS ~B.AL FUND - ENGINEERING DEPARTMENT January 1. 1949 to December 31. 1949. Inclusive Amount of Amount of Actual OVer Actual Under Salaries and Wages: Actual Bu~et Bud,;et Bud,;et City Engineer $ 3,900eOO $ 3,900.0C $ $ Field Engineer 2,820.00 2,940.00 120000 Other Employees 3,372000 6,830.00 3,458 .00 Inspectors and Office Engineers 2,460.00 4,640000 2,180000 Total Salaries $12,552.00 $18,310,,00 $ $ 5,758.00 Office Supplies and Expense $ 229070 $ 200.00 $ 29.70 :l' "'" Legal Printing 2,669./+4 2,000000 669,,4-4 Maintenance of Equipment 68 .59 300.00 231.41 Material and Supplies 494015 200.00 294.15 Insurance Bond Premiums 54073 25000 29.73 Ga~olina, Oil, Grease and Anti- 26041 Freese 148 .59 175.00 Nevl Equipment 1,263085 500 .00 763.85 Miscellaneous 9.71 500.00 490.29 Professional Services 3,048.47 1,500uOO 1, 5/~8 .47 Totals $20,539023 $23,710000 $ $ 3,170.77 -- - ~ 44 Schedule "l-F" CITY OF SALINA, KANSAS DETAIL OF DISBURSEMENTS GENERAL FUND .. M.ILK INSPECTION AND HEALTH DEPARTMENT Janu.ary 1. 1949 to Decemb!r.-3l. 1949. Inclusive Amount of AJnount of Actual Over Actual Under Salaries and Wages: Actual_ Budget Budget Budget Milk Inspection $ 2,700000 $ 2,400.00 $ 300.00 , Sanitary Inspector 2,220.00 2,400.00 180.00 Ci ty Chemieal 3,000.00 3,000000 Laboratory Technician 1,800.00 1,800.00 --- ---- Total Salaries & Wages $ 7,920.00 $ 9,600.00 $ $ 1,680.00 Office Supplies & Expense $ 63.46 elf 150000 $ $ 86.5/+ 'II' Materials &. Supplies 309.79 300.00 9.79 Traveling Expense 600.00 900000 300000 Equipment 350000 350.00 Repau-s 22.33 50.00 :1" >.;- Q 27.67 Miscellaneous 569.96 75000 494.96 --- Totals $ 9,4e5.54 $11,425000 i $ 1,539046 --- 45 Schedule "1-G" CTIY OF SALINA. KANSAS DE'l:AIL OF DISBURSEMENrS GENERAL FUND - LEGAL DEPA.1tTMENT ~ry 1. 1949 to December 31. 1949. Inclusive Amount of Amount of Actual Over Actual Under ~r!es &..!agesl Actual_ Bud~L Bu~et Budget City Attorney $ 2,4.00000 $ 2,700000 $ $ 300000 Police Judge 1,197 .50 1,200000 ... 2.50 Assistant !ttorney 1,142.50 1,142.50 Total Salaries & Wages $ 4,740000 $ 3,900.00 $ 840.00 $ Professional Services $ 1,363087 $ 1,000.00 $ 363.87 $ Office Supplies & Expense 29030 50.00 20.70 Miscellaneous 100.00 100.00 Travel 35000 35.00 --- Totals $ 6,168..17 $ 5,050.00 $ 1,118.17 $ ...: - - 46 Schedule "I-II" CrI'Y OF SALINA. KANSAS ~AIL OF DISBURSEMENrS ~NERAL RJND - BUILDING DEPARTMENl' January 1. 1949 to December 31. 1949. Inclusive Amount of Amount of Actual Over ActUal Under Actua.l Bu~et Bu~ei.- Bu~et Salary of City Hall Custodian $ 2,146.50 $ 2,100 000 $ 4',50 $ .. Professional & Contracted Services 81085 1,000.00 918.15 Maintenance Building 1,094.69 1,000.00 94.69 Materials & Supplies 1,060.23 600.00 460..23 Insur ance 100.00 10CoOO Equipnent 125.00 300000 175000 Misoellane DUS 500.00 500000 Maintenance of Equipnent 201.08 500.00 298.92 -- -- Totals $ 4,709035 $ 6,100.00 $ $ 1,390065 ~ - -- 47 Schedule -I-lit CITY OF SALINA. KANSAS DETAIL OF DI33URSEMENl'S GENERAL PUND - GARBAGE & RUBBISH ~OVAL DEFARTMENT Jamlary 1. 1949 to December 31. 1949. Inclusive Amount of Amount of Actual Over ActUal Under Salaries & Wages: Actual Budget Bud,;et Bud,;et Superintendent $ 2,697 060 $ 2,700.00 $ $ 2040 Other Employees 54,395025 48,420.00 5,975.25 ---- Total Salaries & Wages $57 ,092.85 $51,120000 $ 5, 9721115 $ Office Supplies & Expense $ $ 25.00 $ $ 25.00 Maintenance of Equipnent 2,289.23 3,000.00 710.77 Materials and Supplies 441.31 150 .00 291031 Insurance and Bond Premiums 224.50 100,,00 124050 Gasol:L'le, Oil, Grease & Anti- Freeze 2,925.49 2,000.00 925.49 New Equipnent 188014 1,000000 811.86 Miscellaneous 906.92 500.00 406.92 Maintenance Buildings 98.22 98022 Totals $64,166066 $57,895.00 $ 6,271066 $ - 48 Schedul<9 "1-31' CITY OF SALINA. KANSAS P.ETAIL OF DISBURSEMENrS GENERAL FUND - PARKING METER DEPARTMENT January 1. 1949 to December 31. 1949. Inclusive CITY OF SALINA. KANSAS STATEMENl' OF REGEIPrS. DISBURSEMENTS AND BALANCES OF CASH OONSOLIDATED FUNDS January 1. 1949 to December 31. 1949. Inclusive Balance .. January 1, 1949 Receipts: Ad Valorem TaX Sales Tax Intangible Tax Cigarette Tax Licenses, Fees & Permits Parking Meters Franc.l-J.ises Court Costs & Fines Services and Sales Refunds and Recoveries Water Department Highway Maintenance Miscellaneous Rentals Total Receipts Total to Account Bu et Char es: General Schedule "I") Fire (Schedule 1t2_AIt) Park (Schedule "2-Btt) Street, Alley & Sewer (Schedule "2-cn) Sewage (Schedule "2-D") Airport (Schedule "2-F") Water, Heat, Light & Power (Schedule "2_Gn) Total Budget Charges Balance - December 31, 1949 Add-Liabilities, December 31, 1949 Less: De cember 31, 1948 Purchase Order paid in 1949 Cash Balance - December,3l, 1949 Actual Amount of Actual Over Budgei.- ~dget $ 91.877.41 $ J9.366.1~ $ 52.511.26 $ $ 200,931.05 $200,143.82 $ 34,282072 31+,198.20 19.375.64 18,461.63 20,426.23 15,000.00 33,265.33 26,570.00 22,931092 24,000.00 10,081081 16,500.00 35,793049 32,000.00 24,625.15 41,700.00 2,455.70 868.00 15,000.00 1,916.39 1,666.52 359090 5,006.68 --1~.&t- 3.000 .00 $410.003.92 $434.114.85 $~.88lo38 $473.481.00 787 .23 $ 84.52 914.01 5,426.23 6,695.33 3,793.1+9 1, 5i?fl 070 249087 558.64 $21+6,126.36 $238,76302$ $ 7,363.08 $ 81,341.13 81,665.00 42,593.00 45,995.00 56,256.47 15,260.41 3,812.35 56,320.00 15,470.00 3,875.00 25,635.25 31,150000 $471.024.97 $473.238.28 $ $ 30,856.41 $ $ 20.036.96_ $ 50,893.37 $ 19,798.65 $ E-.094.7~ - 49 Schedule "2" Amount of Actual Under Budl2:et - 1,068.08 6,418.19 17,074085 15,000.00 4,646.78 323.87 3,402000 63.53 209 0 59 62065 50 Schedule "2-A" .QID OF SALINA. KANSAS DETAIL OF DISBURSEMENrS CONSOLIDATED FUNIS - FlRE DEPMTMENl' FOm2 January 1. 1949 to December 31. 1949. Inclusive ~sements: ActUal Bud,;et Anlount of Amount of A.otual Over Actual Under Bud~et BuaRet Salaries and Wages: Fire Chief Fire Inspector Ftr:emeD Assistant Chiefs Total S&laries & Wages $ 3,900.00 $ 3,900000 $ ... $ ... 2,700.00 2,640.00 60.00 61,905.54 63,600.00 1,694046 5,520 .00 5,400000 120000 $ 71+,025.54 $ 75,540000 $ $ 1,514.46 Office Supplies and Expense $ 599.13 $ 175.00 $ 424013 t Building & Equ:i.rment Maintenance 2,145.60 1,000.00 1,U.5060 Materials and Supplies 2,532.73 1,000.00 1,532073 Gasoline, Oil, Grease & Anti- Freeze 639..42 600.00 39.42 Insurance & Bond Premiums 423.62 150.00 273.62 Furniture, Tools & Equipment 841.$9 1,000000 158011 Travel 29000 200.00 171.00 Fire Hose 1,500.00 1,500.00 Mis cel1aneous 104.20 500000 395.80 Total Disbursements $ 81,341013 $ 81,665.00 $ $ 323087 ~- 51 Schedule It 2-B" on! OF SAtINl, lWiSAS DET AIL OF DI$URSEMENl'S OONSOLIDATi:D ~nIDS - PARK DEP AR'rMEN'L11!!ill JanUa!"X 1. 1949 to December 31. 1949. Inclusive Amount of Amount of Actual Over Actual- Under ~Actual Budget B'a.~et_ Budget Disbursements: Superintendents Salary $ 3,600000 $ 3,600000 $ $ ... Labor 21,147.95 25,000.00 3,852005 Office Supplies and Expense 132022 50000 82.22 Utilities 212093 250.00 37.07 Building & Equipment Maintenance 2,112.70 750.00 1,362070 Materials and Supplies 8,453.48 1,000000 7,453.48 Rent - Thomas Park 50.00 100000 50.00 GaSOline, Oil, Grease & Anti- Freeze 400.91 300.00 100.91 Tools and Equipment 180058 2,400.00 2,219.42 New Lmprovements 480.75 2,500000 2,019.25 Insurance and Bond Premiums 103032 25000 78.32 Swi.l!lming Pool - Gross Disbursements 4,629047 9,220.00 4,590..5.3 Miscellane DUB 271087 500.00 228.13 Trees and Shrubs 300000 300.00 Carver Swimming Pool 816.82 816.82 Total Disbursements $ 42,593.00 $ 45,995.00 $ $ 3,402.00 52 Schedule n 2-13:;"1" CITY OF SALINA, KANSAS DETAIL OF DISBURSlillliNTS OONSOLIDATED JroNDS - PARK DEl' ARTMENI' FUND - swmfi NG POOL FUNDS JA.nua.ry 1. 1949 to December 31. 1949. Ine1usi!.! Amount of haunt of Actual Over Actual Under Disbursements: Actual Bud,;et Bud,;et Budget Salaries and Wages $ 3,389.52 . 5,850.00 $ - $ 2,460.48 Office Supplies Expense 14.27 100.00 85073 Water, Light, Heat and 670000 Fower 180.61 - 489.39 Insurance and Bond 100000 100.00 Mater ia.1s and Supplies 554023 500000 54.23 Building & Equipment Maintenance 51.63 1,000.00 948037 Furniture and Equj.rment 439.21 500000 - 60.79 Mis cel1aneous 500.00 500000 --- Total Disbursements $ 4,629047 $ 9,223.00 $ $ 4,590.53 --- - 53 SChedule "2-C" CITY OF SALINA. KANSAS DETAIL OF DISBURS>>4ENTS CONSOLIDAIED FUNDS - STREET. A}:.IEY AND SEWER FUND January 1. 1949 to December ~1. 1949. Inclusive Disbursements: Salarias and Wages: Plumbers Patches Superintendent Mechanics Maintenance Paved - Streets and Alleys Maintenance Unpaved - streets and Alleys Sweeper Operators Maintenance Bridges Maintenance Buildings Maintenance Equipment Miscellaneous Repair Paved street and Alleys Sewers Total Salar.ies& Wages Equipment and Rental Office Supplies and Expense Utilities Maintenance Street SlIEleper Maintenance Building and Equipment Materials and Supplies Miscellaneous Travel Insurance & Bond Premiums Gasoline, Oil, Grease, Etc., Equipment and Tools To Machinery Reserve Total Disbursements Actual Budget Amount of Actual Over Buew:et Amount of Actual Under Bud,;et $ 67050 $ 4,000.00 $ - $ 3,932050 3,900.00 3,900.00 .. 4,871000 5,400.00 529000 13,823.05 4,500.00 9,323.05 ... 2,748015 4,000000 1,251.85 4,860.45 4,500.00 360.45 lll.20 2,500.00 2,388.80 500.00 500.00 321.00 1,000.00 679000 2,891.4.5 2,000.00 891.45 .. 2,721.55 2,500.00 221055 1,871.55 5,000.00 3,128045 $ 38,186.90 $39,800.00 $ $ 1,6l3.ro $ 19.15 $ 350.00 $ $ 330.85 141.13 100.00 41.13 408.87 350.00 58.87 .. 2,350.41 1,500.00 850.41 .. 3,138.50 4,000.00 - 861050 2,401.16 1,500000 901.16 .. 70.10 1,000000 ... 929.90 600.00 600.00 ... .. 621.90 120.00 501.90 .. 4,346007 4,000.00 34600'7 .. 472.28 3,000.00 ... 2,527072 3,500.00 3,500.00 $ 56,256.47 $ 56,320.00 $ $ 63053 / C{ I :7 I.' r 0/' -"").) ,/./ ./ . ~~ ." ./ c;; Y '" 54 Schedule "2-D" CITY OF SALINA. KANSAS DETAIL OF DISBURSEMENl'S OONSOLIDATED FUNDS - SEWAGE DISPOSAL FUND JamtaTY 1. 1949 to December 31. 1949. Inclusive Amount of Amount of Actual Over Actual Under Disbursements: Actual Budget ~dget Bud~t Superintendentrs Salary $ 3,600.00 $ 3,600.00 $ $ Assistant Superintendent's Salary 2,718.00 2,120000 598000 ... Other Wages 1,261660 2,700.00 1,438040 , Total Salaries and Wages $ 7,579.60 $ 8,420.00 $ $ 840.40 Utilities $ 3,292.30 3,200.00 92.30 Building and Equipnent 996089 Maintenance 1,500.00 503.11 Materials and Supplies 292.81 300.00 7019 Insurance and Bond Premiums 28.08 100.00 71092 Tools and Equipment 2,440 .98 1,500.00 940.98 Mis cell ane OUG 180.00 100.00 80.00 Gasoline, Oil, Grease, Etc., 347.18 300.00 47018 Office Supplies and Expense 102057 50.00 52057 - Total Disbursements $15,260.41 $15,470000 $ $ 209.59 55 Schedule "2-E" CITY OF SALINA. KANSAS DETAIL OF DISBURSEMENTS CONSOLIDATED FUNDS - AIRPORT FUm:> January I. 1949 to December 31. 1949. Inclusive AJnount of Amount of Actual Over Actual Under Disbursements: Actual Budget Bu~et Bucket Salaries and Wages $ 697.60 $ 2,000.00 $ $ 1,302.40 Materials and Supplies 1,172.54 100000 1,072.54 Utilities 25.00 25.00 Insurance 410096 350.00 60096 Equipnent and Building 176040 2,000.00 823.60 Miscellaneous 10.GO 10,,00 Professional and Contracted Services 431098 431.98 Maintenance Buildings and Equipnent 912.87 400000 512.87 Total Disbursements $ 3,812.35 $ 3,875.00 $ $ 62.65 56 Schedule "2-F" .GITY OF SAtINA, f.ANSAS DETAIL OF DISBUP..$MENTS CO~JSOLIDATED FUNDS - WATER. LIGHT, HEAT A.ND POYffiR FUND January I, 1949 to December 31. 1949. Inclusive Total Disbursements Amount of Amount of Actual Over Actual Under Actual Budget Budt;:et Budget $ 696.70 $ 700.00 $ $ 3..30 243.90 400.00 156010 15,560.34 7,500.00 8,060034 339.11 350.00 10oP.9 1,025017 600.00 425.17 1,552.03 1,000.00 552.03 180.92 600.00 419008 200097 200.9'7 5,836.11 20,000.00 14,163.89 --- $25,635.25$31,150.00 $ $ 5,514075 ~ --- - Disbursement~ Water ~rdrant Rental Water, Ci ty Buildings Street Lighting Traffic ~~ Christmas Lights Gi ty Buildings - Lights City Buildings - Hea.t Street Light Maintenance Miscellaneous Whiteway Lighting 57 Schedule "3" CITY OF SALINA. KANSAS ~EMENT OF RECEIPrS. DISBURSEMENl'S A..1IJD BALANCES OF CASH MEMORIAL HIT.T. FUND January 1. 1949 to December 31. 1949. Inolusi!!- Actual Bud,;et Amount of Actual Over Bu~et Amount of Actual Under Bu~et Balanoe - January 1, 1949 Receipts: Ad Valorem Taxes Rents and Concessions Services and Sales Public Address & Timekeeper Mis cellaneous Sales Tax $ 8..302.69 $ .. .Je 8.302069 $ ---= # 5,923024 $ 5,873.77 $ 49047 $ .. 6,616.01 5,400.00 1',216.01 129050 300000 170.50 644.10 500.00 144.10 1.4.55 115.96 10l.~1 1,010.42 1,005027 5015 Tot&l Receipts ~14.337.82 $13.195.00_$ 1.142082 $ .. Total Cash to be Accounted For $22.640 .51 $13.195.00 $ 9.445.51 $ ... Disbur~ents: $ 1,980000 $ 1,980000 $ Custodianrs Salary $ Other Salaries :(.,304.75 2,640.00 335.25 Office Supplies and Expen.s'9 119.50 75.00 44050 Utilities 1,848./+2 1,800.00 48.42 Building and Equipnent Maintenance 4,575.94 2,000.00 2,575094 Materials and Supplies 723.29 650.00 73029 F\u.'"niture and Equipnent 354.82 1,000.00 645.18 New Improvements 389.50 2,500000 2,llO.50 Miscellaneous 50.00 ... 50000 Public Address & Timekeeper 660.50 500.00 160 050 ... --- 1949 Budget Expenditures $12.956072 i!l,195.00 $ $ 238028 Unencumbered: Balance: December 31, 1949 $ 9,683.79 ~L $ 9.683.79 _ $- - Add: Outstanding Purchase Orders 12-31-49 $ 4,255081 $ 13,939.60 Less: 12-31-48 Purchase Oriers Paid 1949 $ 6.567060 Cash Balance - December 31, 1949 $ 7 .372000 58 Schedule "4" CITY OF SALINA. KANSAS STATEMENl' OF RE~IPI'S. DISBURSEMENTS AND".g~CES OF CASH GENERAL IMPROVEMENT FOND January 1. 1949 to December 31. 1949. Inclusive: Balance ... January 1, 1949 fu!.2eipts: Ad Valorem Taxes ~cial Assessment Taxes: Weed Cutting Sales and Services Sales Tax Residue Mis collane ous Total Receipts Total Cash to be Accounted For Disby;rsements: Salaries and Wages Professional and Contracted Services Maintenance of Equipment Materials and Supplies Gasoline, Oil, Grease and Anti-Freeze Tools and Equipnent Equipment sod Rentals Miscellaneous Refunds Total Disbursements Unencumbered: Balance - December 31, 1949 Less: Liabilities-January 1, 1949 Paid 1949 Plus: Liabilities-December 31, 1949 Cash Balance - December 31, 1949 Amount of Amount of Actual Over A<;ltual Under Actual Budget Budget Budget $ ~746065 $ 1.091.0~ $ 5.655.60 $ $ 26,555036 $26,548041 $ 6.95 $ $ 510.00 $ 1,204.14 . $ 694014 374.90 300000 74.90 ... 4,530.57 4,506.40 24.17 2.00 250.00 248.00 $ 31.972.83 $32.808.95 $ $ 836.12 $ 38.719.48 $33.900000 $ ~-' 819 ..~8 $~= $ 20,069065 $16,900.00 $ 3,169.~5 7 46 .,~2 287.04 82.53 ... $ 2,746.42 787004 6,582.53 475000 1,515007 1,405.16 12.60 8.00 2,000000 500.00 6,500000 1,000.00 5,000.00 1,000.00 1,000000 525.00 3,484.93 405.16 ... ... 987.40 8000 $..13.601& ~h.900.00 i $ 298~2.. $ 5,118.01 $-=_ $.2.a1l8.Ol $ -- $ ~69~72 548.29 233036 $ 781065 CITY OF SALINA. KANSAS STATEMENr OF RECEIPTS, DISBURSEMENTS AND~CES OF CASH (D,fETERY FUND January 1. 1949 to ~cember 31. 1949. Inclusive Actual Amount of Actual Over Budget Budget Balance .. January 1, 1949 $ 2.675.45 $ 1,362014 $ 1.313.31 Receipts: Ad Valorem Tax Sales Tax Fees and Fermits: Burial and Removal Markers Lot Transfers Interest Lots Sold Grave Space Sold Care of Lots Miscellaneous 59 Schedule It 51t Amount of Actual Under Budget $-=--- $ 3,729.81 $ 3,729.94 $ $ 013 6360Z"/ 633042 .2~:g~ .. $ 2,717000 $ 2,800.00 $ $ 83000 76.00 75.00 1.00 15000 15.00 150.00 150.00 895.00 2,000..00 1,105000 490.00 300.00 190000 204000 300.00 96000 9.00 67000 58.00 Total Rece5_pts $ 8.922.08 $10.070.36. $ _ - $1:b.2~ $!hit.2~ $ 165.03_ Total Cash to be Accounted For ]2!sbursements: Sextonr s Salary Other Salaries Office Supplies Expense Utilities Maintenance Building and Equipment Materials and Supplies Gasoline, Oil, Etc., Tools and Equipment Miscellaneous and Insurance Landscape Supervisor New Improvements $ 2,100000 $ 1,980000 6,376055 5,900000 110.55 70.00 59005 50000 $ 120.00 476055 40.55 9.05 494.55 994.55 175.78 96.44 152.50 78.02 287 . 50 500.00 300000 225.00 1,000.00 107.50 300.00 1,000.00 Total Disbursements Unencumbered: Balance-:])ecember 31, 1949 Deduct: Liabilities 1-1-49 $10~24 $1l.432050 $ Add; Liabilities 12-31-49 $ 1,166.59 $ 56.88_ $ 1,109.71 ., 142.10 $ ~6.59 Cash Balance - December 31, 1949 $ 1.251.81_ !..b..M8 .,28 $ $ 124022 128.56 847.50 29.48 12.50 1,000000 $ 1.001056 $ 60 Schedule "6" CITY OF SALINA. KANSAS STATEMENl' OF RECEIPrS. DISBURSEMENTS AND BALMlQES OF CASH f!mLIC HEALTH NURSING FUND January I. 1949 to December 31. 1949. Inclusive Amount of Amount of Actual Over Actual Under Actv..al BudR:et Budget BudRet -. Balance - January 1, 1949 $ ~22- $ 94083 $ 39.72 $ Receipts: Ad Valorem Tax $ 3,212.36 $3,212.18 $ .18 $ Sales Tax 548.37 545.18 3.19 ... Miscellaneous 37 o~n 37.81 Total Receipts $ 3.7W.73 $3.7954117 $ $ 34.44_ Total Cash to be Accountet For $ 3.895,28 $3.890.00 $ 5028 $ - - Disbursements:Too: Publi.c Health Nursing $ $ Association $ 3,890.00 '3,890.00 Total Disbursements $ 2...890000 $b890.00 $ - - $ (Cash and Unencumbered) Balance - December 31, 1949 $ _5.28 $ -=--$ _5.28 $ -~- --- 61 Schedule "7 tI CITY OF S,ALINA. KANSAS STATEMENT OF RECEIPrS. DISBURSEMENTS AND BALANCES OF C~H BAND RfND January 1. 1949 to Deceplber..1l, 1949L-Inc1usive Amount of Amount of Actual Over Actual Under Actual_ Budp;et , Bu~et Budp:et Balance - January 1, 1949 $ 113.18_ $ 44.57 $ 68.61 r $ Receipts: Ad Valorem T ex $ 4,9'Zl 097 $ 4,925.64 $ 2033 $ Sales Tax 840050 835010 5 01;0 .. Miscel1e.neous 64.69 64.69 -- Total Recej.pts $ 5,768 .1:..7 $5,82501:..3 $ $ 56096 Total Cash to be Accounted For $5,881.65 $5,870.00 $ 11.65 4' ;p Disbursements To : Salina Band Board $ 5,870.00 $5,750.00 $ 120.00 $ Rent 120.00 120.00 Total Disbursements $ 5,870.00 $5,870.00 $ $ -- (Cash & Unencumbered) $ 11.65 $ $ 11.65 $ B~lanee - December 31, 1949 -- -- 62 Schedule "8" CITY OF SALINA. r~J~ STATErllliNT Of RECEIPl'S, .DISBURS::J.lliNTS AND BALANCES OF CASH LJBRARY FUND Japuary 1. 1949 iQ December 31. 1949~ Inclusive Actual AJ1'.ount 0 f Actual Over Budget Budget_ Amount of Actual Under Bud,;eL_ Balance - January 1, 1949 $ 1.759.11 $ 2.353~ $ $ 594.78_ Receipts: Tot.a.l Re ceipts $ 2',361019 $23,513.91 $ $ 152072 3,988.64 3,882.44 106.20 - 8~.76 89<J-fJ6 -. ~ - , $ Z7,349.~3 $28,296.11 $ q. 946.28 .,;.> -------- --- $ 29,108094 $30,650000 ~ $ 1,541.06 "" Ad V~or.m Tax Sales Tax Miscellane ous Total Cash to be Accounted For Disburseme~ Librarj' Board $ 29,108.94 $30,650.00 $ $ 1,541.06 (Cash and Unencumbered) Balance - December 31, 1949 $ $ $ $ -- 63 Schedule "9" CITY OF SALINA. KANSAS STATE~OF REQEm$, DISBURSEMENTS AND BALANCES OF CASH BINDWEED CONTROL FlTl'IJ2 January 1. 1949 to December 31, 1949. Inclusive ActuaL Budget Amount of Amount of Actual Over Actual Under Budget Budget Bala.nce - January 1, 1949 Receipts: $ 3.443030 $ 1.897.~ $ 1.5450~ $ _-=__ Ad Valorem Tax Sales Tax Services and Sales $ 543.79 91.66 1.50 $ 528.30 91.39 7.68 $ 15.49 $ .27 6018 Total Receipts $ 636.95 $ 627037 $ 9058 $ T?tal Cash to be Accounted For $ 4,080.25 $2,525.00 $ 1,555.25 $ .. Disbursements: Total Disbursements $ 581040 $1,000.00 $ $ 418.60 1,0'71.93 1,000.00 71.93 ':~,~~' (,)' ,r: 421049 500.00 'i8.51 33.66 25.00 8066 $ 2,108,48 $2,525000 $ $ 416.52 --- $ 1,0/71.77 $ $ 1,0/71.77 $ $ 1,000.00 $ 2,0/71..77 -- Salaries and Wages Materials and Supplies Tools and Equipment Miscellaneous Balance - December 31, 1949 hdd: Liabilities 12-31-49 Cash Balance - De cember 31, 19L.~ 9 64- Sohedule "10" POlicemenrs Hillcrest Relief and cemetery Hillcrest Memorial Pension Fund Endowment Memorial Trust Schedule "15-B"_ Fund EndOWllleD.t FunS Fund L17 .149.23 4.716.34 $ 6. 570~30 $ _784,,00 $ 21,,35 $ .. $ .. $ - - - - ... 1,990.81 .. .. ... .. .. 130 .00 .. - - .. .... .. 450 000 .. .. - .. . .. 1,260.00 38.89 - .. - .. .. .. .. .. .. - - - .. 76.00 - - - -~ $-b.Q5l.05 $ 450.~ $ 206000 _$ 1.WoOO $ 19,200028 $ 5,16603~_ $ 6.776.30 $-b.044.00 $ - $ .. $ .. $ .. .. .. .. - 3,055.50 .. .. - - .. .. .. - .. .. .. - - .. 1,392.00 ~ 3.055..55 $ .. $ - $ 1.392.00 _ $ 16,144.78 $ 5,166.34- $ 6,776.30 $ 652.00 $-,-- $ 7.500.00 $~500.!illL $ - $ 16 .78 $ 1 $ JJ.276.30 $ 652.00 mI OF SALIN KANSAS ATEMENl' OF RECEIPrS. DISBURSEMENTS AND _BALANCES OF CASH TRUST ANILAGENCY FU January 1. 19.4-9 to Dec~.r Inclusiv~ Firemen's Firements Tot&llll Pension Ile1iel Funds Fund Fund - Balance .. January 1, 1949 $ .22.622065 $ 5.355073 $, 25.047005 Receipts: Ad Valorem Tax $ 8,410.46 $ 8,389.11 $ .. Sales Tax 1,439.25 1,439.25 .. Membership Fees and Dues 4,388.98 2,CY77.67 320050 Interest 394.52 - 264.52 Investments Matu:ted 2,200.00 .. 2,200000 Sales of Perpetual Care 450000 - .. Sales of Moseleum Space 1,260.00 - - Refunds and Recoveries 39081 - .92 Miscellaneous 34019 19019 15.00 Gifts, Grants and Apportionments 5,416.76 .. 5,416.76 Comrnis si ons 76000 .. - - Total Receipts $ 24.109097 $ 11,925.22 $ 8.217.70 - Total Cash to be Accounted For $ 83,732.62 $ 17.280.95 $ 33,264075 Disbursements: Insurance $ 1,910.27 $ ... $ 1,910.27 Relief Payments to Disabled Men 720.00 .. 720.00 Pensions Paid 10,510098 7,455.48 .. Professional Services 215.25 - 215.25 Miscellaneous 7.03 - 7.03 Salaries 1,392000 .. .. . - - - Total Disbursements $ ~, 755.53 $ ..1&.5.48_ $ 2.852.5~ Cash Balance .. December 31, 1949 $ 68,977.09 $ 9,825.47 $ 30,412.20 Investments (Exhibit "E") $ 28.100.00 $ - $ .ldu.100oOO_ Fund Balance December 31, 1949 $ 97,~'L $ 7 $ M.,. 512.20 65 Schedule "l0-A" CITY OF SALINA. KANSjg STATENiENl' OF RECEm~S AND BALA.'iCES OF CASH FIREMEN'S RELIEF AND PENSION FUND Ja..'1uary 1. 1949 to December 31. 1949. Inclusive Actual Budget Amount of Amount of Actual Over A.ctual Under Budget Budget Balance - January 1, 1949 $ 5.355~_$ 5.528.2.2... $ $ _ 172.32 Receipts: Total Receipts $ 8,3890ll $ 8,.370.40 $ 18.71 $ 1,439.25 1,43.3085 5040 2,m? 067 2, me.oo 122033 19.19 167070 148.51 -- $11.925.22 $12.171.95 $ di: 246.73 'or $17,280.95 $17,700~OO $ $ 419.05 Ad Valorsw Tax Sales TaX Membership Deductions Miscellaneous Total Cash t~ be Accounted For Disbursements: Pensions Paid $ 7,455.48 $ 7,700.00 $ $ 244oJ2 Balance - December 31, 1949 $ 9.825.47 $10.000.00 $ 174053 $ - CITY OF SALINA, KANSAS ~Elv1ENT OF RECEIPI'S. DISBURSEMENTS AND BALIlNCES OF CASH FeLICE PENSION AND RELIEF FUND January 1. 1949 to December 31. 1949. Inclusive Aetual Amount of Actual Over Budget Budget Balance.. January 1, 1949 $ 17.149023 $ 14,885.79 $ 2.263.44 $ Receipts: Ad Val/Jrem Tax Refunde and Recoveries Salary Deductions $ 21035 $ 38.89 1,990.81 25.00 $ 100000 1,500.00 490.81 426~05 $ --=___ Total Receipts $ 2.051.05 $ 1.625.0Q $ 66 Schedule n 10-B" Amount of Actual Under Budget .. $ 3.a5 61011 Total Cash to bo accounted For $ 19.200.28 $ 16.510079 $ 2 68Q./.o $ - !::J._~ _ $ 3.055050 $ 6.510079 $ $ 3.455.29 $ 16.144.78 $ 10.000.00,$ ~~ $ Disbursementll Pensions Paid Miscellaneous $ 3,055.50 $ 2,400000 $ 4,110.79 655.50 $ Total Disbursements Balance - December 31, 1949 4,1l0079 CITY OF SALINA., KANSAS STATEMENT OF RECEIPrS. DISBURSEMEl\TTS AND BALfu~CES OF ~ INDUSTRIAL DEVELOIMENT FUND January 1. 1949 to December 31. 1949. Inclusive Actual Amount of Actual Over Budge~ Budget Balance - January 1, 1949 $ 20.628.29 $ 20.606.32 $ _ 21097 $ ~eipts: A.d Valorem Tax $ 13.52 $ 13.52 $ 'I'otal Receipts $ 13052 $ $ 13.52 Total Cash to be Accounted For $29,641.~1 $ 20,606.32 $ 350/:- 9 Disb~~ Expenditures $ 80034 $ 20,606.32 $ Cash Bal~nce - December 31, 1949 $20,561.1+7 $ $20,561047 67 Schedule "11 It AJnount of Actual Under Budget $ $ $ $20,525098 $ "68 Schedule "12" CITY OF SALINA. KANSAS STATF.MENT OF RECEIPTS. DISl3URSF.MENTSAND BALANCES OF CASH ~CIAL FUl\T]) IN LIEU OF BOlIDS Januar~r 1. 1949 to Decuber 31. 1949, Inclusive Actual Budget A.1llount of Amount of Actual Over Actual Undel Budget Budget Balance - January 1, 1949 $ 4,096~ $ $ 4.0960TL $ ~ceil?~~: $6aJ991~2J $ 66,320000 $ $ 3,328077 --- -- $67,088.02 $ 66,320.00 $ $ --- -- $66,320 .00 $ 66,320.00 $ $ $66,320.00 $ 66,320000 $ $ $ 768 .02 $ $ 768 002 $ --- -- -- Ad valorem Tax Total to Account For Disburseme~ Totals Balance - December 31, 1949 69 Schedule "13" gIY OF SALINA. KANS~ STATEMENT OF RECEIPTS, DISBURSEMENTS!.l{D BALANCE~ OF CASH BOND AND INTE.1tEST FUND January 1. 194~ to December 31. 1949. Inclusive Actual Budget Amount of Actual Over Budget Amount of Actual Under BudgeL- i'a1:.sncw - January 1, 1949 $ ;3.469079 $ 3l~776.98 $ 1.692081 $ .. Receipts: ~d Y~OMIl Tax ". )-..r,:::,.'. Tot.al Receipts $ 84, ~17. 2'7 $ 83,89801+4 $ 318083 $ 44,264035 36,072017 8,192018 ... 8,560.39 8,560.39 --- $137.042001 $119,970.61 $ 1?07lo4Q $- .. $17Q, 511080 illl.747.59 $ 18.764021 $-- .. General Bonds Special Bond and Interest Interest and Premiums Total Cash to be Accounted for Disbursement~: Total Disbursements $140,914009 $138,648.59 $ 2,265.50 $ 13,105095 12,716.56 389039 ... 233.69 382044 148.75 -- J154, 253 073 $151.747.59 $ vs.... 250 .14 $ .. $ 16,258.07 ~ - _ $ 1t;. 258 .Cf1. $ .. -- $ 2.0'El.57 $ M.230.50 Bond Principal Bond Interest Commissions and Fostage Balance .. December 31, 1949 Less - 1950 PaYment in Advance Cash Balance .. De camber 31, 1949 70 Schedule nun CITY OF SALINA. ll.TiSAS ~ATEMENT OF REC8mS. D~UR3EMENrS AND BALdNCES OF CASH WATERWORll.3 DEPARTMENr FUND January 1. 1949 to December 31. 1949. Inclusive Balance - January 1, 1949 $ 79,193.16 Receipts: Hydrant Rental Operating Receipts Investments Interest Miscellaneous Tax from Count,y Treasurer $ 648000 175,279,,72 188,996.01 2,855048 242.05 1,472.66 Total Receipts $ 369o~93,,92 Total Cash to be accounted For $ M2-,687.08 Dis!?B-rs~~ents: Operating Sppropriations Investments $138,624052 55,390.64 $194,015.16 Balance - December 31, 1949 $254,671092 71 "15 Schedule SALINA. KA.NSA.3 CITY OF l~CES OF~ DISBURSEMEt-.1TS STATEMENT OF BECEIPl'S CONSTRU CTION FUND County Roa.d And City Street storm Se~!:- Park Improvements Fire Station $. Airport Author!!?; .18 Lateral Sewe!:..- Chaflin ~1L- $ 3.186.62- $ Curb Gutter and Pevin, Inclusive Asphalt Sur fa 13: $ Sewage - $ 176.449.11 1949 ... January 1, Balance ... ... $ .. ~ 'It' ... .. $ - ... $ .. 6,405.18 - .. ... .. - 324,000 000 10,050000 .. .. ... - 5,405.18 $ $ 324,000000 10,050.00 $ 2'70.00 56, $ $175,000t>00 164,479007 $ $ 1.34,676041 5,1~5018 $ $ 332,462.87 .02 247 10, $ 56,199.83 $ $175,000.00 $ 325,53'7025 136,784024 C.} 'it' .3~186.,f.0 ~ 'tt' $ .. - ... ... .. $ 302,501.56 - .. ... .... $ - ... 10,247.02 .. $ ... .. 56,199g83 .. ... $ - .. .. .. $ $ 323,585022 .. - 150000 ... o?4 .. 14.,4;6050 $ 501.56 $302, 10,247002 $ 66,19908,3 $ $ $323,735022 ... 5,405.18 $ 29,961031 $ $ $ 000 000 $175, 1,802003 $ 136,784024 $ $ 9~ to December ~r $_8 $ :( 70~'7) $ 197.02 <f!o 'ii' -.b2Q6.78 $ Total 56,2'70.00 ... ... - - $ ... 175,000000 .. .. .. ... 366,782054 $366,782.54 --- --- $ l22g.327 ... .. ... ... ... ... $ $366,782.54 ... ... w .. .. 774043 - .... - i $1,115.197.06 774.43 66,446.85 150000 14,456050 Disbursements: Professional and Contracted Services Material and Supplies Temporary Notes Paid Tezmis Courts Tools and Equipnent .. 3,186060 ... .. $ :; 3,330.49 80,977063 .. ... t $ 18,728096 332,073,03 - 164,479.07 .. - - .29 ... 50,368 ... $ 688050 3,195028 $ ~ 'It' - - ... .. - .... .. 15,980055 ... .. 1,676.00 - ... - .. - 12.50 $ 23,735045 588,050.66 $ 66,320000 169,884025 66,348084 324,000000 12050 Benefit Assessments Bond and Premium Transfers From "In Lieu of Bonds Fun.d" Girts, Grants and Apportiol'Bllents B orrowed Mon~y Investments Cashed Services and Sales Paid ~pts: 1, t $ $366, 782~54 $ $1,238,351.70 $1,414,800081 Total Receipt.s Total Cash to be Accounted Fer 774~43 2,420085 $1,19'7,024.84 $ $ 217,775.97 $ TotaL Disbursements 1949 De cember 31, B alahce CITY OF SALINA, K~ S1'ATEMENT OF RECEIPrS. DISBURSEMENTS AND BALANCES OF CASH UIOO-E OR STREEl' MACHINERY. BUILDING AND EQUIFMENT FUND January 1. 1949 to December 31. 1949. Inclusive Balance - January 1, 1949 $ 2,.300.00 Receipts: Transferred from - (Street, Alley and Sewer Fund $ 3,500000 Total Cash to be Accounted For $ 5,800.00 Disbursements: Tools and Equipllent $ 2,071.75 Balance - December 31, 1949 $ 3,728 025 72 SChedule "16" 73 Schedule "17" Bonds for SwiJrnning Advance Cash House Pool ..lli.2 - 1950 Moving Taxes Totals $ ~ $ .. $ 2.0oo.QQ... $ ... $ 8.61~.35 .. $ .. $ ... t ... $ - $ 44,067.75 .. - .. - 18,321.12 ... 513 ..31 5,200.00 ... 5,713.31 .. .. - 1,006000 1,006000 - -. - -- - $ ... $ 513.31 $ 5,200.00 $ 1,006.00 $ 69,108018 - - - - - - $ 4,e22050 $ 513.31 $ 7,200.00 <!." 1,006.00 $ 77, 72l..53 'Il' = - : $ .... $ .. $ - $ .. $ 22,319028 4,822.50 - .. .. 4,822.50 .. .. ... - 17,944.92 .. ... ... ... 22,369.92 ... ... 6,200.00 ... 6,200.00 ... .. ... 1,006000 1,006~00 ~ $ 4,822950 $ - $ 6,200.00 $ 1,006.00 $ 74,662062 - $ )!(, t:':: ;'- $ 513.31 $ 1,000.00 $ $ 3,058.91 CITY OF SALINA KANSAS STATEMENT OF RECETPrS. DISBURSEMENTS D BALANCES 9F C@ CIEARING ACCODNTS January 1. 1949 to December Inclusive Duncan Wlth.l101cing - Meter Tax -- Balance.. January 1, 1949 $ --&21.45 $ ...169.40 Receipts: Parking Meter Collections $ 44,067075 $ .. Tax Withheld .. 18,321.12 Bonds - .. Sales Tax .. .. Total Receipt;:.; $ 44,067.75 $ 18,321.12 - Total Cash to Account For $ 44,689,,20 $ 19,490.52 - Disbur sements: To Meter P~ents $ 22,319028 $ .. To Distribution .. .. Te United states Government ... 17,944.92 fo~CoIie cUida ted Funds 22,369.92 .. Refunded .. ... To Ste&.te .. .. Total Disbursements $ 44,689.20 $ 17,944.92 - - - Balance... December 31, 1949 $ .. $ 1,545.60 - -'" 74 Schedule "18" CITY OF SALINA. KANSAS STATEMENT OF RECEIPrS. DISBURSEMENTS A11J) BALANCES OF CASH VETERANr S HOUSING PROJECT FUND January 1. 1949 to December 3.L. 1949. Inclusive Balance... Januar'J 1, 1949 Receipts: Rent Deposits Tot~l Receipts Total Cash to be Accounted For Disbursements: Ele ctrici tj~ Gas M.aintenance Equipnent Materials and Supplies In sur ance Refunds (Rent) Rent Labor Water Maintenance Buildings and Grounds Total Disbursements Balance... ,December 31, 1949 $ 27,1:38.81 $ 19,902090 150.00 $ 20,052090 $ 47,19la7l $ 2,281.59 2,253.58 58 J 0 22 4D50CJ 151.20 172050 13 .75 1,386.00 40.60 899099 $ 6,187.46 $ 39,004.25 75 Schedule "19" gTY OF SALINA. Y.ANSAS STATEMENT OF RECEIPTS. DISBURSEMENTS AI'-lD BALANCES OF CP"SH STOP..ES ACCOUNT Jenuary 1. 1949 to December 31. 1949. Inclusive Balance .. Januarj. 1, 1949 $ 484.89 Heceipts: Sales Gas, Oil and Grease $ 10,881008 Dj_sbur'sements: Gasoline Oil Alcohol Mis cellane ous $ 9,579.87 815098 57057 518.58 Total Disbursements $ 10,972000 Balance - December 31, 1949 $ 39309'7 -- -- 76 Schedule "20" CITY OF SALINA. KANSAS CASH IN CUSTODY OF CITY TFEASURER AND RECONCIUATION OF BAhT}( BALANCES December 31. 1942.. Totals The National Bank of America The Planters state Bank Farmers National Bank Balance - Certified For December 31, 1949 Outstanding Checks December 31, 1949 Schedule ("20-,\") $ 982,911.19 $ 181,788077 $ 583,190.53 $ 217,931089 $ 464,047069 $ 19.80 $ 464,023042 $ 4 0.4.7 $ 518,863.50 $ 181,768097 $ 119,167011 $ 217,92704.2 Add: 1949 Receipts Deposited 1m 1950 $ 147,095.73 $ $ 147,095.73 $ Balance Per Ledger $ 665,959.23 $ 181,768.97 $ 266,262084 $ 217,927042 '~-fII~~~ 77 -- Schedule "20-A" CITY OF SALINA, KANSAS Q!!TSTANDI!G CHECKS ~ber 31.~ National Planters Farmers Che ok Total Bank of State National Number Amount _AmeriCa B a,nk Bank 918 $ 1.20 $ 1020 $ $ 9591 9.30 9..30 21755 1050 1.50 29850 7080 7.80 25001 3020 3.20 36353 1027 1.27 19Cf7 10.65 10.65 1024$ 030 .30 38210 33030 33.30 39011 61.50 61050 18 10.00 10000 22 1000 1.00 26 3040 3.!? 39 1.00 1000 42 104.00 104000 61 6.50 .. 6.50 70 25.00 25000 119.25 119025 81 23.91 23091 91 1.25 1025 102 :14.00 14,,00 134 3.25 3025 155 43 om 43007 162 12000 12000 170 5.78 .. 5078 190 32080 ... 32..80 193 6000 6000 .. 196 2.00 2.00 ... 199 12050 ~ 12.50 209 439006 439.06 210 272.18 272..18 223 3.24 3.24 229 12.71 ... 12071 231 489.35 489.35 ,944Z - 39471 ~e~~s 39}l~39436 462,2740.'+2 462, 71/+ 0/.;.2 Totals $ 464,047.69 :$ 19.80 464,023042 $ 4.'+7 CITY OF SWNAs.....KANSAS CASH IN CUSTODY OF THE CIE..1tK OF THE.JtITY COURT December 3l~ 1949_ Farmers National Bank. Salina. Kansas: Balance Certified for December 31, 1949 Deposit January 3, 1950 Outstanding Checks - December 31, 1949 Ealance Per Books on Hand - December 31, 1949 Outstanding Checks: Number --,;or- 850 987 l15e 1898 1910 2076 2r:n8 21U 2127 2318 2708 2769 2810 2811 2951 2991 3366 3480 3544 3677 3786 3787 3995 4054 4115 4266 4306 43D. 43Z7 4331 4334 4360 4343 4344- 4478 41J34 4505 4Sr:J7 Amount $ .50 1054 .75 '7::' o . ./ 1.CO 1000 16,,65 3000 035 2.10 021 .75 5000 075 ~75 4.10 26.00 5.00 075 1045 005 4.10 097 25,,00 .75 5000 3.90 1.00 1.00 075 ..75 .75 ./+0 15.00 15.00 10000 10,,00 64.58 3000 78 Schedule It 21 It $ 2,982.76 110050 $ 2,973.26 753.61_ $~~ .'.t....; - 79 Schedule "21" Continued CITY OF SALINA. KANSAS cas}~ IN CUSTODY OF THE CLERK OF THE EITY COURT ~~:2!! 31. 1949 Outst@d:J.ng Checks:- 4516 4518 4519 4529 4534 453; 4536 4537 4538 4540 4542 4543 4544 4545 4546 "Amount $ 6.00 075 075 25.16 200.00 15.00 5000 5.00 1.40 5.00 10000 5000 5000 227 050 7.65 .JrnJnber_ $753061 m~ if @liJNAt IlJllli.. l&CO'C1Q6iiPJ '" r.el~ AG~Cr ,'f8'tl~1 ..'Di- 10. '!f~ .,,~ ,.,,'te, Jl. ;", ,.....t 1.., ..,......... ~ lhaw ., _It... 1O-1.a, 1-1-)1 iter-aU. 1-1.. 10-1-49 U...1-49 1,"',\4-. \0 n.81 ".ft. 10.. .-.. .... la....., ........)1, 194' 1.1.... ,..., ~..1 ..., .,......., "..liW U, 1'" " _tAl .,. 10..1." '-1-4' 1..)....46 1.1-.46 1-1-47 1-1-47 '-1.-4, 1-1.-46 ., -1....V~ 1-1-4' 10-1-49 U-l-4'f 7-1-47 ..... ".Itl--. '" 16 16 16 16 16 ,,-40 ,.,-40 1'1..60: "-60 9'J-11O , 57 -60 Oftpoa 'I~J . l' 1& l' 18 l' 1S 16 11 18 1...; It 10 .~. alP ~"u. f)t,..~ 1 1 . 10.JO . II.. 1.. 10.00 IG.OO 1. 10.00 10.00 1 ($. 10.00 10.00 1. 10.00 10 .oc~ 1 ~ 10.0(; 1010.00 4. lQ.OO 40.00 4. 10.00 40.00 4. 10.00 4O.no 4 $,1 10.00 4040.00 14 Ii' I." 210.00 !-I It~~ 4~:~ ~ 2.,024.96 1i.l1'-1 . '.J14.96 :;1 II 'iji 81 Schedule "23" CITY OF SALINA. KANSAS WATER DEPARTMENT STATEMENl' SHOWING RECEIPrS. DISBURSEMENTS AND BALANCES OOMPARED '!lITH THE BUOOET FOR YEAR 1942 Actual Budget Amount of Actual OVer Budge:!L- _ Amount of Actual Under BudgeL- Balance - Jant~ry 1, 1949 $ 78.493.16 $ 303.761.32 $ $ 225.268.16 Receipts: Water Sales Interest Mis cellane OUB $170,123.03 $ 135,000000 $ 35,123.03 2,855.48 500000 2,355.48 109.84 1,500.00 $i73.0880~2 $ 137.000.00 $ 369088~~ $251.581.51 $ 440.761032 $ - I $ 1,390.16 Total Receipts Total Cash to Account For $ $_189.179.81 ~xpendi tures: Production: Repai~ Well Pump $ 232019 $ 1,500.00 $ $ 1,267.82 Repair Flow Lines 1,500.00 1,500000 Repair Electrical Equj.rment 1350B1 1,000.00 864.19 Lubricants 150000 150.00 Electrical Power 16,520 .45 16,000.00 520.45 ~lmping Station Labor 8,769.90 8,600.00 169.90 Superintendance 2,520.00 2,400000 120000 Chemicals 724 0 50 724.50 Fuel 112.60 120~00 7040 Miscellaneous Supplies & Expenses /+69.08 800.00 330.92 Repair Pump Station 1,419012 3,500000 2,080088 Distributions: $ 2,520.00 $ 2,600000 $ $ Labor Moving Meters 80000 Labor Meter Department 3,682.60 2,600.00 1,082060 Repair Meter and Equipnent 3,785.71 2,400.00 1,385071 Repair Valve$ 500 000 500000 Repair Hydrants 33.15 1,500.00 1,466.85 Repair Disbrtbutieon Mains 960.00 2,000000 1,040.00 Repair Serviees 4,019.'.-1 1,800.00 2,219.'+1 Conunercial and .G~neral: Salaries, Aceounting and Colle c- tions ~. 8,004.65 $ 7,200000 $ 804.65 $ Salaries Met$r Reading 5,560000 4,800000 76C'}O Salaries Administration -1,41.3.11 5,000.00 413.11 Office Supplies and Expenoe 1,844.92 1,800.00 1+4092 Stationery ~d Printing 3,155.15 3,600000 .Wt .85 Insurance 648.25 1,200.00 551.75 ~t-,.nsion and Betterment 25,000.00 25,000.00 CITY OF SALINA.. KA.~SAS WATER DEPARTMENr ~EME11T SHOWING RECEIPl'S. DISBURSEMENTS AND BALANCES COMPARED WITH THE BUOCrET FOR YEAR 19~ Actual State Ss.les Tax and COl!lpensc.tion Tax Depreciation Tr avel:!,ng Miscellaneous Maintenance of Trucks ~' 205008 13,350.00 841.64 Total ExpenditurbS <1:'8' 0""" ~1 "IV l..~, J ,-, 0...... Balance - December 31, 1949 $166,654020 Amount of Actual Over Bud~_ _ Budget d' 'll' 2,OOO.OC $ 15,000..00 3000CO l3,600ocO 180.00 661. 64 $128,650.DO $ $312,111..32 $ 82 Schedule "23" Continued Amount of Actual Under Budget $ 1,794'092- 1,650.00 300000 13, 6~OoCO $ 43,722.69 $145,/+57.12 WATERWORKS DEPA..ftTMENI SALINA. KANSAS FINANCIAL REPORT Covering, ~he Period from January 1. 191:-9 to l)3oomber 31. 1~.2- D. No TURNER CER.TIFIED PUBLIC ACCOUNTANT SALINA-KtJYSAS 83 WATERWOR~ DEPARTMENT FUND In accordance ,.,fth instructions rece1.ved the books and records of the Waterworks Department Fund City of Salina, Kansas have been audited for the year ended December 31, 1949 and we now submit the following report based on that examination. SCOPE OF AUDIT The audit was performed in accordance with the general and specific required provisions of the Minjmmll Standard Audit PrograJll, approved by the State Municipal Lccou.nting Board applicable to such funds to The audit included a verifica.tion of the Assets and Liabj.lities of this fund at Decembe!' 31, 191.9, in the manner and to t.he extent her-cd.nafter indicated and e. ge!leral review of all :cevenue and ex:penses for the Y'3:J.'J' 194.90 HISTORY The waterworks syst.ern, suppl~T:tng the \la.ter need::: of th-g r8sidents of the City of Salina, Kr-nsas, was purchased fro!'1 private int'9rests in October, 1925, by the City and since Jar.uary 1, 1926, ha3 been operated as n. m1.mic:f.pal activity 0 The Waterworks Department is governed by the City Commissioners, in conjunction with the Waterworks Advisor] Commission, which originally consisted of five members who serve without pay and are appointed by the Board of City Commissioners. (There were only two members on this COID~jission during the entire year 1949 due to resignations prior to the first of the year which were not filled by reappointments. No meetings were held during 1949.) The M.~isory C~mmission \"laB crested to consult with and advise the Board p! City Commissioners wi.th reference to the operations of the WateT"\'iorks Departmento 84 ~CE~ The balance sheet of the Waterworks Department as at December 31, 1949 is presented in Exhibit "A" and is briefly summarized. below: Assets: Liabilities..l!eserves and Surplus Plant and Property Current Assets $ 1,237,241096 338,923030 Surplus Reserve for Depreciation Current Lia~~lities $ 1,412,248.25 152,528.46 11,388055 $ 1,576,165.26 Total Liabj~ities, Reserve & Surplus $ 1.576,165026 APPLICATION OF FUNDS The source and application of funds realized durli1g the period under rf~viel'l is shown by the following statementsl p>.mds Provided: From net income for the year ended Dec~lmber 31, 1949 Add back Depreciation taken for the Y~ar 1949 for which no ca.sh was requi:'cd Increase in current assets $ 88,161.04 13,350.00 (51,360 086) Total Funds 1'rovided $ 50.l5001L Funds Applied: To purchase of :Plant and Equipnent Net Increase in Fixed Assets - Schedule "A" Fixed Assets Charged to Reserve for Depred.ation Fire Hose Purc:~sed $ 46,384099 1,595019 2,170000 Total A:!?plbd to Purchase Plant and Equipnent $ 50.150.18 ~ 85 The increase in working capital represents the net inot'ease of current assets over current liabilities as follows: Total Current Liabilities DeC!....mber 31 Increase 1948 1949 (Decrease) $ 79,519.72 $ 255,080.47 $ 175,560075 25,000000 25,000.00 - 3,725.00 2,500.00 ( 1,225.00) 146,496.09 14,115..72 (132,.J80 037) 10,499037 15,521.59 5,022022 31,514.68 26,705052 ( 4,809016) $ 296,754086 $ 338,923.30 $ 42,168 041+ ~rent Assets: Cash United states Bonds City of Salina Bonds City of Salina Temporary Notes Acoounts Receivable Materials and Supplies Current Asset~J Net Working Cap:ttal $ 12,816097 <l} 2,949005 $ ( 9,867.92) 'tl' 7,764000 8,327.00 563.00 112050 112.50 $ 20,580097 $ 11,388055 $( 9,192042) $ 276,173.89 $327,534.75 $ 51,360086 -- - Accounts Payable Meter Deposits Expense Reserve Total Current Liabilities PLANI' AND PROP~ The net increase in Plant and Property. Accounts is shown in Schedule lt2" together with the balances in the various accounts at the beginniP~ and close of the year. CUE.RE11T ASSETS ~sh in Office and City Treasurerl Cash on hand in the office was counted on June 1, 1959 and traced at that time into the days baftk deposits. Cash Disbursements for Meter Deposits ReftlOdG, Miscellanemls Payrolls, Freight, Express and Petty Claims ar~ Ir.ade from current ca.sh on hando Reimburse- ment for these items are later received from t.he city Treas'.u'er through aPprop- riations made by the Board of City Commissioners. 86 Cash in the hands of the City Treasurer was verified and ccmpared nth the records of the City Clerko The pa)-ments of vouchers for the waterworks Department are now being handled in the same manne~ as all other fund payments are under the SaID'9 type of aut~orization, and the warra'1t-checks are issued by the City Clerk and entered on his records, the SalIle as those for other funds and departments. United States Bonds and City of Salina Bonds .-ere presented for our inspection by the City Treasurer who keeps thenl in the National Bank of Americao All coupons were found attached to the bonds, and the bonds on huIld agreed with records of bonds held. Ci ty of Salina. Temporary Notes represents: money advanced to the City by the Waterworks Departments, Date of Issue, Interest Rate and Am~~ts of these TemporarY Notes are listed in Exhibit "P", under the City Audit. Total billings for the year plus outsta!'lding accounts E.t the beginning of the year were accounted for either in the fortn of cash !'ecGived during the year, discounts and rebates allowed, bad debts charged off, or outstanding accounts due at the close of tlle ~Tear. Inventory of materials ~~d &upplies represents the value of these items on hand December 31, 1949, 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 IDarketo The extensions and footings were verified. CUR."R.El\1T LIAB TLITIE~ Acc~~ts F~Yable represent amount due on open account as at December 31, 1949 as shown by the City Clerkr s Purchase Order Record. The total outstanding deposits at the end of 1949, as shpwn by the General Ledger, waS reconciled to the detail of indivldual depositorie::; 0 with a difference of $8.000 Your attention is directed to ~h0 fact the interest on Meter Deposits is not paid by the Waterworks Department in ac~ordance with the requirements of Section 12-822 Go s. 1935. 8'7 SURPLUS The only changes in the Surplus Account was the addition of 1949 Gain, and the deduction of the cost of the Fire Hose purchased for the Fire Department. RESERVE L"ID DEPRECIATION The following tabulation summarizes the changes in the Reserve for Depreciation during the year. Balance - January 1, 1949 1948 Prevision for Depreciation $ 140,773.65 13,350,,00 Sub-Total FiY.ed asset Retirements charges to the Depreciation Re3erve during the year , 154,123465 $ 1,595019 Balance - December 31, 1948 $ !2b528..~ The arroill!t added to the Reserve f..ccount in 1949 representing the deprecia- tion expense for "the jTea.'t' wa;: calculated by u::: and found to be correct. The reserve account represents book re~erve only as no funds 3cv~slly set aside or segregatedo INSURANCE All Insurance pur chased during the year WaS charged to expense. A statement of the insurance coverage in force at December 31, 1949 is presented in Exhibit 'IMtt under the City Audit. FIDELITY BONDS Fidelit:l Bonds are in force in the amount of $5,000000 each on the Superintendent and Cashier of the Waterworks Department as shown in Exhibit. "ltl in the general report OP.li;RATOH A detailed statem~rrt of profit and loss for th9 year 1949 is presented in Exhibit "E" and its supporting Schedule "1" 88 GENERAL No adjusting entr~es were necessary to adjust the books to conform with the audited balance sheet and profit a.nd loss stateJllent since all necessary entries had already been made. We wish to e~ess our appreciation for the co-operation of the SuperL~telldent, Cashier and other City Officials and Employees during the course of the examinationo CITY OF SALINA. KANSAS W ATERWO:ur.s DEP ARTMENI'..1:illm December 31. 1949 ASSETS Fixed Assets: Plant and Property- (Schedule "2") $ 1,237.241.96 Current Assets: Cash in Office Cash (City Treasurer) $ 1,108055 . ~53.97lo92 $ 255,080.47 Investmen~ Unj-ted stats::: Bonds Salina City Bond::; ~alina Ternporar~r Notec $ 25,000.00 2,500.00 14.D5.72 $ 41,615072 .&.ccc.unts Receivable: Water service Lines $ 7,553.37 7.9680~_ $ 15,521059 Inventori~ Water and Service Departwent Opers.ting stores $ 6,837.10 2O.368~!+~ $ 26.705~26- Total !ssets Surplus. Re!erv~d Liabilities: Surplus; _ Balance .. January 1, 19'..9 Add: 1949 Profit (EY.hibit "I'll) $1,326,257021 88.161.04 $1,414,!+H~ ..25 ~.170000 Less: Net Chs.rges t: Surplus Reserves for Depreciation Reserves for Expense $ 152,528.46 112.50 L'~abnitiesf, .\.ccounts paya.ble Water Deposits $ 2,949005 8.327.00 Total Surp~lS, Reserves and Liabilities 89 "Exhibit "A- $ ~576t165026 $ 1,412,248025 $ 152,640096 $ _ 11.276..02 $ la216.165.26 CITY OF SALINA. W:$AS !ATERWORY.3 m.--P tl.llTMEUr PROFIT ANn LOSS STlTSMEl\~ YEA..ll ENDED DECEMBER ~1. 1949 Sales of Water: Private Cunstuners Railroads County City Government Schools Totc..l 'Natel' Sales Add: _ Penalties Miscellaneous (Net) Gross Receipts Les,2.L Operating Costs (Schedule "1") Aud Interest Received Net Profits to Surplus $ 163,597 .98 3,186.1..0 378050 1,514.35 119.95 1,188.00 ~. 1,4B3.19 ( 1,235.50) 90 ItExhibi t "B" $ 169,985.18 24706L $ 170,2.32087 $ 84,927.31 $ 85,305056 $ 2,855,,48 $ 88,161.0~. CITY OF SALINA. KA.NSAS WATERWO~ DEPART~ EXPENSES Year Ended December 31, 1949 with Comparison rlth.l:.248 Water SupplY..J!JCPensa: Repairs Well Pump Electric Power Repairs Electrical Equipment Total Water Supply Expense Power Superindentance Fumping Station Labor Fuel Miscel1a113ous Supplies and EXI*,o:::e Re.pall~s Fttmping Station, Line~ Q~d Equipm<:lnt Chemicals Repail"s .Electrical Pcwer Eqt:i}:ment Lubl"icants Total IToducti0n Distribution: Labor Moving Meters La~or Meter Department Repairs and Expense Meter and EquiplJlent Repairs Hydrants, Etc., Repairs Mains Repc.irs Services R.epairs Trucks Meter Supplies Repairs P asement Total Distribution CODml.!a:cial and General: Salaries-Accouhting & Collections Salaries-Meter Reading & Delivery Salaries-A.uto Administrative Office Supplies and Expense Stationery a~d ~rinting Insurance Compensation Tax a.nd Sales Tax Total Commercial a.nd Gen~ral Depreciation Total Expenditures _..12~_ $ 232.18 5,11-70.57 17081 $ 2J_20 056 $ 11,049.88 2,520.00 8,769.90 112 0 60 469008 1,419012 724 0 50 118.00 $ ~-!183~ ,j} 'U' 2,520.00 3,682.60 3,785 071 33.15 960000 4,019.41 841064 $-12.842051 $ 8,004.65 5,560.00 5, 413 oil 1,844..92 3,155.15 648025 ~05008 $ 24.831.16_ $ 13.350000 $ 84. 9Zl o.ll... r 1948 143063 5,129010 37 0$4 $ 5.310.27 $ 10,269.21 2,320000 8,038.00 121.55 446.72 1,989.22 e34';'78 106050 ~ 6 'or 24.12~, 78 $ 2,320000 3,300000 3,9U.54 60.oc 960.00 2,821074 614.79 230000 737.3L $..,g...257.43 $ 6,612./..0 4,799026 4,780020 1,591.58 3,353.79 1,068.24 3l5.~ $ 22.520.51 $ 1?110~ $ 22I.Q25.5~ 91 SChedule "1" Increase (Decrease) $ 88055 341./+7 -l 19.732 $ _410022.,. $ 780067 200.00 731010 ( 8.95) 22.36 ( 570.10) (110028) 11800e ---110e050) $-h056.30 $ 200000 382060 ( 127 .83) ( 26085) ... 1,197067 226085 ( 230000) ~( 737.36) $ 885~08_ $ 1,392.25 7t1J074 632.91 253.3/.. ( 198064) ( 419..99) .J. 109096) $ 2.310.65 $ 1. 23? ./+8 $_ 5.901080= 92 Schedule "2" --... CITY OF SALINA., KAJ~AS PLANT AND PROPERTY A.CCOUNTS WATER DEPARTME!~ ----- January 1. 1949 to December 31. !2lt9. Inclusive