Audit - 1947
;:}',::;,
;.,.' tl>tli:v'.;.,'\"';i\s.:::; ~':'1~'':;:_'::':'l'j~':..;~,j;
,...::.:.,'i-;,~;'-\~':~,I/.' ;.-;;..."W "_ '
..--t ....~.::_..._,
--.,;'.>.;..".-'.. '+.,,"',,. ,.',
--
CITY OF SALINA. ~
,<
J'IlANCTlT. RER>RT
Cover:B the jiiod trOll
Janusi:-y 1. . 47 to . cemper 31. 1947
,t
::~
,i'
)~';c
ii,
::ti
;i~
.~
CERTIF~~goo~m
~&T.TtlJ., DNS~
fJ~
),',:
~~
7\
~"
'~:rl:
, ~-' ,,-
~~
~~f'!
. "j,.:'''':'',.,:,.,.. :,. :.~,:,.",'",."
<1:"t':>",~ ,.:c,'J~'io,:J;.:>..;-:.." <" <~~':, .3-"1,'., \\;.
,I.t" .'; .. ': "}'~" ~ ,;','<r~:;,: it ;". ~]~. ~,
r-"....i",." ~.""'~"".:",~':. '.",,>. ..'~~'
~'i~ 91 ~;..'.l..,;u,~r~t~~
*-l..U~i
--
~ts
1.
~I
1 - 19
~W.';,'.f...
~ ~Jto'Mrntm* at He.ipu. DblNr_ato. TraDatora
and. Ba1Amwa of Cae:h and ID'f'811...... "0
~.. of l.otual ;~p. ~ltil ~.., ~l
~a....t ot&)CJ;IUd1~. ad ~. ~
With 4ppt-Op1'latl.... and ~_ Ouh :a.le...t
0100e of 'feu' 22
Ouh in. Cws'OCb' fit Oily ~r aJ
l__~U U'l ow.~ of 01_ ~u.rw 24
~ an4 lle~1u..t1oa or 1'46 Tu nou GllOWlaa;
\'a.aIM. -_ alld Col~ 'b.J the Oowl.W ~
and "11eotecl Bft1.tutMe 2S
Me__.' or 'luM nit_ y1ll4 b-orI o.a., f.hIuW'el'
ah~ Year of ~. fIa4 Di..i.t!_ . J\a.\U
_ liluda ., ..,.'Flfllllut 26
Sxh1bl\ ;"Jalt
&D.1 b1" ltClll
Jbh1w., -l)1l
Iahlbl' ; .j:;tf
JbiblbJ.t ;.11'-
lbdUbJ.' ,*0-
BiIblW.' "WU.
law.W.-' ;"i~.
C1e.l'k of the 01'" 0c:Ml't .. tita..... of '..1>>_.
Pl........ .a i.lrI1An.. or 0IUJh 1f7
~ at JitoUoe ~. 1~1J 28
~...". or the 1teoarr4e of the 01. Bu.:1141_ lDap.1Iol> 2tJ
~ri... of ~toI7 Baatl8 amd .1a... of' l1epoelM 30
I1deU1iV ~ :la :r__ 31
X~ in Farce 32. 33
.'1...... aeceivable ,It
s.___., fit JloIaded Indeb...... 35
f:l"""." of ~~...... 36
~l 1tmd .. Reoelpta. l'U~a. and .1eMa or
IJb1bt" '.111-
BaJd.bl' -.;r-
&1dU.blt; .j!~.
&rh1w.t i.M-
lbbtbl' "If'"
&ahlbl'.OIf
~1.Jd. ,_:ruf
~'1.
UaPh
:n
&Jb.edul. "Wit
~ J\aM -Detail .01: HMGipti! .. lJ.oene_. FMe an4
PaW.u
)8
-.;~>:t>'~;)"v."~:,:!~;,~';\.>2~+;~:;' .,'f;,' :' "7:; ..I";~<v:.~
'-
Schedule '!l.-~'
'"
Schedule 'l..e'
Schedule · J.,..D'
8ched1i.le .1....E.
Schedule '1;;'']''
Schedule 'l-G'
~ ~
Sohedule 'l-Hf'
..,
Schedule '1-X'
Schedule 'l-.T'
Schedule '2'
Schedule '3'
SOhadule '3...&'
Schedule '4'
SChedule tl~'
;,:;
,i~
Schedule '6'
11>,:
Schedule '7'
Schedule '8'
~~
t
Schedule '9'
Schedule '10'
~';!
":,;~,,",".~~.~;,:;',,.:-,"'.!
CITY OF SA~. KANSAS
INDEX ( Continued)
GeIl,aral Fund - Detail of Disbursell:Jents ... Admin1stratt1le
and Finanoe Department
General Fund - Detai 1 of D1sbur8eDJ!lnts _ C1 ty Court
Department
General Fund ... Detail of Disbursements... Police Department
General Fund - Detail of Disbursen:ents _ Engineering
Department
General Fund - Detail of Disbursements ... Milk Inspections
and Health Department
General Fund - Detail of Disbursements - Legal Department
General Fund - Detail of Disbursements - BUilding Department
General Fund ... Detail of Disbursements ... Garbage and
Rubbish Removal Department
General Fund - netail of Disburse_nts - Parking lIIeter
Department
l!'ire Depar_nt Fund - Receipts, Disbursements- and
Balances of Cash
Park Department FUnd - Receipts, Disbursements and
Balances of Cash
Park Department Fund . Rece~pts, Disbursements and
Balanoes of Gash... Swilmning Pool
Memorial Hall Fund ... Receipts, Disbursements and
Balanoes of Cash
Sewage Disposal Fund - Reeeipts, Disbursement s and
Balanoes at Cash
General Iinprovement Fund ... Reoeipts, Disbursements-
and Balances of Cash
Water" Light. Heat and Power Fund - Receipts.
Disbursenents and Balances of Cash
A1rport Fund ... Receipts, Disbursements and Balances ot Cash
Genetery Fund ... Reoe~pts, Disburs$ments and Balances of Cash
Street, Alley and Sewer Fund ... Receipts, Disbursements and
Balances of Cash
Page
Numbers
39
40
41
42
43
44-
45
46
47
48
49
50
51
52
53
54
55
56
57
."'.
,.,...",>_..~..,'''' 'U.<"",;:',,, '~,,'1~' ~f'.';;:". \.\',' ~;.~",~ii"'"",,~,.r ",;:I~.'.:.,~..
#. '.l,'
~',':!,.Jt,:.'-' ~,__.~t,""~' '"'~l'~:',. ".:~W;':~"'C :~1;-., -, "u"'l, ,,=!;,:{,_, "'-'C-,.,,,t ",', >"~ ,', - ,..' ,\ :/<,",,:.. ~"",~ '~,,' ",':..;%.
f
CITY OF SA.LINA. KANSAS
INDEX (Continued)
-
Schedule 'U'
SChedule '12'
~ -
Schedule '13'
Schedule '14'
Schedu.le 'lS'
SChedu.le 'lS...&'
Schedule '15-B'
ocuedW,a Jllb:'
~chedule -17>1
Sohedu.le -18-
Schedule w19w
Schedule '20'
Schedule '21'
...,
Schedule '22'
Schedule '23'
Schedule .~24'
Schedule '2S'
Schedule '26'
Page
NUmbers
Public Health Nursing Fund .. Rece::Lpts, Disbursements
and Balances of Cash 58
Band Fund - Receipts, Disbursements and Balances. of Cash 59
Library Fund - Receipts, Disbursemen'ts and Balances of Cash 60
Bindweed Control Fund .. Receipts, Disburaements- and
Balances of Cash 61
Trust and Agency Funds .. Receipts, Disbursements and
Balances of Cash 62
Firemen' s Pension Fund tiIo Receipts, Disbursements and
Balances of Cash 63
Police Relief and Pension Fund - Receipts, Disbursements
and halane~s of vash 64
J.ndustrial Deve1opmen.t .I!\md - Heceip"ts, lJisbursements
and .balances of uash 65
Special Fund 111 Lieu of Banda _. Receipts, Disbursemen'ts.
and Balan~es of Cash 66
Jaond and Interest Fund - Receipts, Disbursements and
Balances of Cash 67
Waterworks Departmant Fund - Receipts, Disbur~nts and
Balances of Cash 68
Condemnation Funds - Receipts, Disbursements and
Balances ot Cash 69
Construction Fund .. Receipts, Disbursements and
Balances of Cash 70
Income Tax Fund - Receipts~ Disbursements and
Balances of Cash 71
Bridge ~ Street ~ld1ng:Machinery and Equi:plD3nt Fund ..
Receipts. Diabursements and Balances of Cash 72
State and Federal Tax (Swimming Pool) - Receipts,
Disbursements and Balances of Cash 73
Parking Meter Receipts Fund .. Receipts, Dis~sement8
and Balances of Cash 74
General Fund Receipts Paid in Advance - Receipts,
Disbursements and Balances of Cash 7S
>.l"F"'~!/;.":~~.,,.S:~~, l~"'*\t._::."j>.}n::.~"I' '~!~." i':.,', ;:;~:' f;';~/.~~,..iJ;."';f~;'", ~;.,;,/_;~i:i, '~;::":f".~{'-,>.;f:"\< ' .' ;;J''-':''';J..~;;~;~c_ .'!:~+~~:j;'-':~ "';~~~ .;':.~, ~:;~i.c ."~' ~ '".~fr:.._ ,~- - .,/;.-,'_;' b!i';.~~ ~.' ,'<<l~.l'-
'--
Schedule "Zl"
Schedule "28"
Schedule "2911
Schedule D29-A"
Schedule ft301t
Schedule "31"
Schedule "32"
Exhibit "A"
Exhib it lIB It
Exhibit IIB-1"
Schedule "1"
Schedule It 2"
.''''\~J.::l'!J\'''
~t../,':..~'~'< \*(J~~?":~':,,,,-:,:;,;; ~,
CITY OF a~t:IBA:. KANSAS
INDEX ( Continued)
Pege
Numbers
Veterants Housing - Receipts, Disbursements and
Balances of Cash 76
Stores Account.. Receipts, Disbursements and Balances
of Cash 77
Cash in the Custody of the City Treasurer and Reconciliation
of Bank Balances .. December 31, 1947 78
Outstanding Checks.. December 31, 1947 79
Gash in the Custod1of the City Court .. December 31, 1947 80
aeconciliationof Salina Fiscal Agency Accounts ..
Out_tanding Bonds and Coupons 81
Water Department.. Receipts, Disbursements and Balances
of OaBh 82
WATER DEPARTMENT FUND
Comments
8' .. 8$
89
99
91
91
9~
Balance Sheet
Profit and Loss statement
Operating and General Administration Expenses
Plant and Property Accounts
Insurance as in Force December 31, 1947
'.".'
." >:.~, .;
lfi,~... ",;';~',;;,';"f.:::,k.. '
~ ,.' ' '";j '. _<,,,'~~.':,t..~'jl!f .1"';,:\ '. '-t..,
1
--
To The Mayer and
The Board ot City Co_issioners,
SaliDa, I8.Dsas.
Gentlemen:
Pursuant to your instruotions we have made an audit of the
books and records of the
City et SUina, lansas
ooyerlne the year ended DeC8llber 31, 1947 and DOW submit our report
thereon. .1 separate section at the back of this report presents
CCIlIIents, exhibits and schedules coyering the operating results of
the Waterworks Depar'taent during the year UDder review.
soon OF THE .QJD}:'J;
The audit was pereo1'l1ed iB accordance with the general and
specific requirements of the MinDUIl Standard Audit Progress approved
by tbeState Municipal AeoountiDg Board, NOT_ber 31, 1935, and as
rwi.ed October 25, 1940, and included an 8X8D1ination ot the records
of all City ottices and otticers except the Municipal Band Board, the
Public Library Board and the Public Health Nursing Association, which Boards
receive money appropriated by the City but have exclusive control over
the disbursements of both the amounts appl"opl"iated to them by the City
and other money whieh theyllaY receive. We were not authorized to audit
their activities and DO report 1s being rendered OD thu.
.it;l,)\":-;::,\",,J.;:_;; ../~...!'-:'~~~' ",w;::~;~~";',;;~
-
_ ..,':<':;j'~:r- __,'
, ti;-.\i.jl".~
;';"'):':;-':i '~',.~.4.- ",~
.'"l,'_V.," ",':':<~;j'.,.>~"_l:^:'~~.'4...),,..';\J,' ...._
';-",.~:'<... '.~"
~i ..., .,,!."1._'
,.,,--It,<, .
2
~NT~
The following comments are presented for your information.
SUMMARY STATEMENT OF RECEn,:S. DISBURStFlfENTS. TRAN~S AND
BALANCES OF CASH AND INVESTMENTS - EXHIBIT "A"
This exh1bi" shows fund balances at the beginning and end of the year
together with receipts, disbursements and inter-fund transfers during the year,
the composition of the total funds in the hands of the City Treasurer are
presented at the fooa of the exhibit. The cash receipts and disbursements
together with the Dece.ber 31, 1947 bank balances are shown in Exhibit 11])11.
The detail of increases and deerea.es i. the Fund Inwstment Accounts are given
in Exhibit liE". Reference is made on Exhibit 1I!1t to the eEdbits and
schedules showing a detailed analysis of the various fund receipts and
disbursements.
COMPARISON OF ACTUAL RECEIPTS WITH BUDGET - EXHIBIT liD"
This exhibit presents a comparison of actual receipts with the
anticipated receipts for each fund together with amounts of excess or
deficiency in receipts as compared with the Budget. Actual receipts
exceeded anticipated receipts by $50,224.80.
STATEMENT OF EXPENDI1URES AND ENCUMBERANCES cx:>>fPARED -.JTH
jPPaOPRTA'I'IOIlS AND UNENCUMBERED 9ASH Bl,.lTiCES
.ALClDSI OF YEAR - EXHIBIT .~
This statement sets forth the cash disbursements charged against each
tund together with the adjustments for beginning and ending period enCUJllbrances
thus arriving at the aaaunt chargeable to the Budget. This letter amount is
c~pared with the actual 1947 Budget figures.
This exhibit also shows the funds balances at ])ecember 31, 1947
together with the enCUllbranees and unencumbered fund balances at that same date.
SCHEDULES 1 .11 ..is INCLUSIVE
These schedules set forth the detailed. receipts, disburs_ents and
beginning and eDding balances by funds for the year under audit. A OOIIparison
"il;io:;' "";-i~:- ',' ":;"~.;i.~'t:t:, H; ,_i'~, :,,~\, ~'-{, ~',' .;:~ '::,,~..>;.- i;~":~i:"f,';:'" .:." '"hi;;
n".--,"''"' ",:"",/~,;.".j;-;~ 'Y'''c, ,"", ',?"...,':
,4 ,,.~; ....'j;"k',-_~ _ ,~~,;"",,; .:::..'j,_{'*.:~
.3
.r actual receipts and disbursements with budgeta.ry aIlounts is shown for all funds
incJ.uded in the budget.
-
Salaries paid to officers and regular employees durjJ:)g the year 1947 were
found to be in accordaneewith the rates specified by ordinances and the limitations
prescribed by the statutes.
GENERAL WND - Schedul.e n;rn
Receipts or the General Fund ex.ed those of the preeeeding ye~ by
$9,488.29 and disbursements increased by 119,808.51 as shown by the following
tabulation.
Balance, January 1
Receipts
Sub-Totel
Disbursements
Balance, December 31
1946 -"'-
$ 77,770.30
149.l.45.l4
i 226,915 J.4
~i~~::
1947
. 84,155.64
J58.6~.43
. 242,7. .fY1
162.568.31
$ 80.220.76
Inc..(Deareased)
$ 6,.385.34
9.488.22
. 15,873.63
12 808 ~1
.~~:9]~8~)
The 1947 General Fund receipta were not classified under the various
depe.ll1iaeate used in 1947. Consequently DO analtsls of the increase in receipts
WaS Ila.de.
The following SUIIIIlary comparea the various General Fund departmental
disbursements for the year 1947 with tlaose tor the preeeeding years
DePartment
Administration &: Fina&ce
City Court
Police
Eng:b1eering
Milk Inspe ctioD &: Health
Legal
BllUding
Garbage &: Rubbish Removal
ParldDg Meter
1'46 ~
. 25,242.78
5,379.-25
57,044.50
9,465.10
6,256.26
3,382.65
3,290.45
3O,m.95
2,506.86
Total
$ 142.759.8Q
Acwv. ~i8bur8e_Dts
~947. Indr8ase
$ 28,690.77
6,000.39
59,490.20
1l,J.P1.92
7, 'Zl'J...o5
5,709.05
3,376.41
37,2$7.15
3,334.37
. 162.568.31
. 3,447.99
621.l4
2,445.70
1,942.82
1,015.79
2,326.40
85.96
'1,095.20
, 8'it1.51
$ 19.808.51
't.;:\'",,':1' o,:~t;r,;...l'l_': ,~~ii,.\I!<~~ ~"~-; ~.;;,;.,;t._,::'lk>;\:.! ,y' -':~; .~:",),:::'-<~-;:';';'.~;~,': ',::,rQ..';":".~'i'-':, ,;~<,,;:,\'-,;~':;,~;< :\,~-~' .,,:!. ,~l ,,~ :
-
;~'J;'" ,~~'~
" ;,'t;~,,:., _ ,'~~, ,,'\'..i>,.,' ,"':'i";'~"'C,, .>~~~~:. '"it>:'.
:'N;-,
';, .tif".(<
!,;-bl;,-;'
4
During the year the City collected $26,6'79.40 t.rom licenses, tees and
permits, a'l1 increase of $6,468.70 over that collected in 1946. Schedule -.1-
presents thec1.ass1ficatioD of the various fees, licenses and permits and '-
ooapares tham to the budgetary estillates.
Franchise Ord1nances in effect during the lear were eX8ll1ned. In each
case receipts were found to be in accordance with the ordinance and franchise
agreements. The amount due from the GaB Company tor the last half' of 1947
amountbg to $1,336.96, was received by the City in the early part of 1948. Th:1s
receivable is shown :In Exhibit -P.
81ie. court fines and forfeitures in the 8I1Ount or $31,526.00 were
1mposed during the period. This re}'resents all increase of $4, 234.50 over the
preceecliDg year. J. statement prepared frOIl. the police court records 1s subm.1tted
in Exhibit nI.~ all but $763.00 of 1947 assessments were settled during the year.
Distribution of the C1aarette Tax was checked to the County Clerk's
records. Cigarette Tax Distributions for the last four months had not been
drawn.
Receipts of city Cclmrt costs and tees amounted to $2,147.06 and were
traced to the records of the City Court as sho1l11 in Exhibit IIHIt.
~~ FUND DEPARTMENTAL DTSJUlRSiENTI
The detailed departmental expenses are compared with the budget
estjates in the scheduJ.es listed below'
ldJII'nistrative & Finance Department
Ci1;y Court Depertalent
Police Department
EDgineer1Dg Department
1I1lk !nape otion & Health Department
Legal Department
BuUding Department
Garbage & Rubbish Removal DepartJaent
Parking Meter Department
Schedule -l-B II
Schedule -l-C"
Schedule III-D"
ScheduJ.e "l-E It
Schedule -l-F"
Schedule 111..0-
Schedule "l-HII
Schedule "I-lit
Schedule nl-J1'
.. :, ".':'~'?";"''i'l... ': ,'_
,. !',,"~::..~;,"
""'<;;[.!"~:'-\'~.J.. .'~_" ,j. :i.':,;"i,.~'.:_. "'.:.~t;
;--.'",. ",.,..w>c
.:'..',:I",,,!.
,~,-_'"'L~:;'.;",,,-,f ,,~:.,;.?.' t __',
5
J.ll payments were traced to the related warrant aDd over .30% of the disbursements
were compared with the vouchers. Ito irregularities were found.
-
FIRE DEPAR.TMENT NND - SCEE~ a,2D
No attempt was llade to make any reclassification of the items llharged to
materials and supplies. Nothing worthy of cOIlJDent was discovered.
FARK DEPAR1JLENT ;UND - SCHEDULE a.3.
Schedule a.3-A- shows the detail of receipts and disbursements tor the
swi--t"g pool aDd is COIlpared in totaJ.s with the preeeeding ,-ear as follows:
Year
1946
. 7,48.44
5.4~S.82
$ 1.959.6.2
1947
$ 7,69.3.62
4. 572.51
$ ~.12l.lf
Increase (Decreased)
. 275.18
JeS6.~l )
$1,161.49 .'
Receipts
Disbursements
IncCllle
JF.MllRTlT. IIIU. FUND - SCHEDULE a4.
A coaparison of the 1946 Rental and Conoession receipts with those of
1941 is shown below:
1946 Rental and Concession
1947 Rental aDd Concession
1947 Decrease 1lDQer 1946
$ 3,290.08
$ ~.t~:~
SEWAGB D~SAL PUND - SCBJl;1:!JTR -,~.::
Bothing worthy of . ot8Ient found 1n this fund.
GENJRAL lIIPROVTamNTS :reND - SCHEDULE a6-
The incOJlle trOll this fund conaistsmaiDly of ta:x:es including ad valorem
aJ1d special dse.Sllents for weed cutting. All tax receipts were conf'1r_d by
iBspection of Saline county's records.
W6fER. LIGHT, RR~T AlfD roWER FUND - SCHEDULE .7.
JJ.1 transactions in this fund were found to be 1n order.
& TRPORT FWD - ~CEDULE -e-
Receipts 1n this' tand consisted of taxes and rents. .&l1 disbursements
were found to be properly apprOTed.
':\j:'~~>,:.':,!.':'_.~ ;.".(" ;_:\w"..:~:',. ..0;';' , ""'~'" ~>!."ti-\'~:;~ "/.,, 0;:_'0" -,m< '
",;.I,;.~~, .:,-,..,:,,<~::;.;' ~.~,; '.~', ,i.~~,';:'" '~S;"
--.
,~~.< ;! ."",J ~IlfJ;"'::'~I~;I;. ',r:!;, :'t>;lc/";' J~,'-/1.
;.'~ "~'Yi~:'.':/ _.i:..:;,i,t. ,-~:':"~;,~,fiK',,'i, ";i ''''-:,'-'1' ,')o::.;,t.'\. "f "
, -~"fit..,.,
6
<DETERY JroND - scgIEOOIiE "~It
Verification of Lot and Space Sales was made from the Deed Stubs and
checked to the receipts record.
All transactions appeared to be in order.
STREET, ALLEY IJID SEWER FUND - SCHEDULE "Ion
No irregularities were found in the examination of this .fund.
PUBLIC fmAT!rH NURSING FUND - SCHEDULE "U"
All receipts in this fund are frOID. taBS and all disbursements were
made to the Salina Public Health Nursing Association.
YmLiUND - SCEEOOLE "12"
TaDS are the onl,y receipts recorded :in this fund and all disbursements
were made to the Sal:iDa Municipal Bank Board.
LJl3RARY JroND - SCHEOOLB "1311
TaDS comprised the onJJ" receipts to this :fUnd and all disbursements
were made to the Free Public LibrElJ':Y Board of Salina, Kansas.
BINDWEED (9NTROL :roND - SCHEOOLE .~.
All vaDSaetiohs in this fond. appeared to be in order.
TRUST AND AGENCY WNW - SCHEDULE "15"
statements of receipts, disbursements and balances of cash for all
Trust and Agency Funds are included separately under the above schedule.
Supporting Sehedu1es 11S-"A" and "lS-i31f set forth comparisons of cash receipts
and dilbursements with budget estimates tor the Firements Pension Fund and the
policemen's Relief and Pension Fund respectively. The balances shown to the
credit of these Trust and J.8ency Funds on this schedule represent cash balances
and do not include the investlPents owned by certain of the Funds. These:fUnd
investment balances are shown in Exhibit "E".
,~~v'14~~_/;:', ,~~V'.:'~" i?%~.
" >"~"
7
---
During 1947, the Firements reliet fund received ~ents in Insurance Refunds in
the BIlaunts ot $2,48'7.11, $2,22.3.26 and $,4.211.54 tor the years 1944, 1945 and
1946 respeotivel1.
fhe classification ot the various receipts aDd disbursements ot the Trust
and .Agency Funds ~s ..t torth in a self-explanatory manner and it 18 telt no further
OQIUII8tlts thereon are needed.
. .
ParticuJ.ar attention is called to the tact that the balances ot Firemen' s
Pension Fund and Police Reliet and Pension Fund as shown on Schedule "15-A" are eaell
over $10,000.00.
IJIUSlRT iT. DEVELOPMENT lUND - RCHEllJLE -16"
All receipts were rr_ Taxes and Disbursements oons18ted solely ot the
aJlaunts due the Salina Chamber ot c...roe":at December 31. 1946.
PEonT. PUND IN LIEU OF BONDS -SCHEDULE a17"
This fUnd was created in 1946 with the pu-pose ot leT11ng ourrelltly tor
the 01 tyt s sb.a.re ot IIlP:Gveaents aade instead ot 1asuiDg bonds theretor. All
receipt. were tr_ c:nrrent Ad Valorem Taxes and all Disbursements were made by
transter to the construction f\md.
BOND AND INTEREST PUND - srnmooIE alsa
Receipts ot this Fund include ad valore. taxes levied tor the pa.yaent
of p:'inoipaJ. and interest on general bond issues and tor the payment ot principal
aDd interest on the Gityts share ot Special Improvement boDd issues. The proceeds
ot spec1al assessment taus assessed. against property oaers tor the retirement ot
principal aDd P81Mnt ot interest on bonds issued to tinance ownerta share of tI:le
coat of special :1aproveraents are also included in the receipts ot this fUnd.
nTERlIORKS DEPARTMENT - SQHEDULE a19.
This schedule shown a suaary ot the receipts and d1abursements of the
waterworks J)epe.rtaent, which oleared through the CitY' Treasurer during the 78ar.
The balance shown at the end ot the year consists ot :<;~~jj only and does not inelude
~" ",i; i.;f' :V~~~{i;;;;: ;~, ." :'j}'~\~'~-"it.,,~ ";s.~,';:~. 'J4,:~~' '.;; ~'.. ',.,:, "_' ',,;.. "'
. <_: I
ro;,.~ ,",'.'.'l',' _',
,
investments owned by the Waterworks Department. These investments are listed in
detail on Exhibit wE". Add1tional cOJDments, exhibits and schedules pertaining
entirely to the Waterworks Department and. submitted in a separate section at the
back of this report. It should be noted "a.:'.h collectiou by the waterworks
Department on December 31, 1947 amounting to $188.00 and a cash :tUnd of $700.00
maiBtained in the Waterworks Department office are not renected in this fund or on
any ot the other fund records at the close ot the year.
.l sUJIIIII.at'y of the Waterworks Department's cash and investments at
December 31, 1947 is shown below:
Cash :in the custody of the City Treasurer
Investments in the custody of the City Treasurer
Cash fund maiDtained in the Waterworks Department Office
December 31, 1947 collections transmitted to the City
Treasurer subse~ent to ~ber 31, 1947
Total Cash aDd Investments
$ 26,173.20
301,.."
700.00
188.00
,,28.561.75
OONDllJlNATION MD - SaIEllJIE -20"
Receipts wre tor CondeDation aDd the account balance was closed to
Bond and Interest at December 31, 1947.
OONSTRUq'JION l!UND - SClflilJ!JT,E -21"
The various Construction frpj.cts accounts are grouped under this
schedule and the receipts, disburse.ents and baleXlces of each construction project
account as well as the total receipts, disburseJllents ancl balances of all
conattaction project accounts are shown therein.
INOOIIE TAX WITHHELD FUND - SCHEDULE "22"
InCOlle taxes withheld from employees throughout the Jeer are recorded in
this tu.nd and period1cally disbursed to the Federal GoverIIIDeDt. The balance at
December 31, 1947 of $1,561.50 represented taxes withheld but not yet transmitted
to 'tlle Federal Government.
BRIDGE OR STREET BUTT.DING JUCHINERY AND
E9lJI8IENT FUND - SCHEOOIE "23-
A tr8XlSfer of $4,483.98 trom the street .Iller and sewer Fund was the onJ.7
receipthto this f'und during the '18~. Tools ancfEqui~t purchases amounted to
Iic.;';'.""\ie~;l. ,',...'fl".....~Z.l'fJ\'~. ~..d'~'~W'~"..;H~lP'"r;r..;:~>:ila..'''.~"m,*f~".~,","llc'..Sll.ii'>""~..<lfo._"._.::,__w,.'l~"''''.,."1',""., ." :<,"""""T'<.,'",, .., ",.,,,,,,, T','." ','. ,...,,_.. ~ '"'." _. _, "~..
~rJr,:k.~~,:l,~,'':'~~',?~:~,~'i:--!!/i'~f,.''~t.;~~,~~"-~.,,_.",,,.t>%~~''1",:.o'-'''~"'''''~''-t,...,-,'~..." ,::..',:l....:...-.,.-....' ""';""'-"', '.'" ,'_ , _,' _ ~, , "
9
it
to $11,011.72 in 1947 and at the alose of the year the 1ID8Xp8Dded balance aIlounted
to $2,.300.00.
STATE AND FED.ER1L TAX (SWIIIMING FOOL) - SCHRnm.1l. "24-
Collections of state aDd Federal Taxes on the swilmiDg pool activitua
are recorded in this fund J;rior to their disburseaent to the proper authorities.
PARKDG METER RECEIP.rS FUND .. SCHEOOLE "25"
A portion of the parking meter receipts during the ,.ear 1947 were re-
eorded 111 thiS fund and disbursements were _de for Salar7.
GENERAL :FUND RECEIPTS pAm IN ADVANCE - SCHEDULE .26~
The balance at J~,. 1, 1947 representing ~.nts received. :in 1946
covering fees, licenses aDd permits for all or part ot the ,.ear 1947, was transtered
to the General Fund. Such adYance payaeuts received. in 1947 applicable to the year
1948 were recorded in this aocOUDt peDd.iDg the close of the ,..a:r.
STATa!ENT OF IN~F.l~8. DEaRF.l.CW.s AND BlT.AlfCES OF INVESTJlENTS
TRUST AND .AGENCY WNM . SCSlEOOLE WZ11t
There were DO acreases in the investments ot the Trust and Agency
J'lmds during the ,.ear. The oDly decreases in the :Investments dur1ag the ,.ear
resulted fJ:'oa the Ilaturit,. of $24,500.00 Bond's OWDecl by the F1remen's Reliet Fad.
C:l.cm IN THE WSTODY OF THE CITY TREASURER - EXHIBIT "D"
Under this exhibit is Bho1fll a summar,. atateJaent of the treasurer's cash
balance at the begiQQ.1__g of the ,.ear# the receipts and disbursements cleariDg the
Treasurer's bank aocounts during the year, aDd the Treasurer's cash balance at
,i
;~
~
".i
the close of the ,.ear.
Schedule '28- shows the reooncUiation of the bank balances contirmed to
us by the depositories with the Deceaber .31, 1947 balances 011 the Treasurer's
books. A l1st of the outstanding checks at that date 18 set forth in Schedule 1129-.1-.
In accordance with the cu.stomary J;rocedure, the Cit,.'s books and records
~~" "1",~,~, i'<<..,:",'~.':~;~;'.^';'..';ti"-:;~ ~,;;~~',~'J ,\ t;, "<,,. ,,~ ',.,... , "'::"'':,'::;)', ",:,,~:c, '1\" ,:'..'t;., ",'.
,,'~:,1 ;:;..~~.'
10
---
wre net closed UIltU a rew days attar the close of the year in order that all
receipts aDd disbursements app].ica.b1e to the year 1947 Ilight be entered. The 1948
deposits shown on this reoonciliation (Sehedulelt27l1) consisted of collections
applicable to the year 1947.
INVES'l'MENTS IN CUSTODY OF 'I'HF. CITY TREASURER - E!HIBIi' "E"
This exhibit ..t. forth a comp].ete description of the invesaents in
the eutod1 of the City Treasurer as at the "C"..i'Qg aDd c10siDg dates of the
awUt period together with details of the chaDge in investlBenta during the period.
Investments in the cu.stoq or the Treasurer on April 21, 1948 wre
Ter1t1ed by _pediem and charges therein duriDg the period :O.-CIl Deoember 31, 1946
to April 21, 1947 were received by us. Interest eoupons on bOl'lds were properly
accoUted tor aDd the income trom investments collected ch:Iring the period was traced
into the recorda of oash received.
T.1IES
The Cityls share of the 1946 taXes oollectecl by the County Treuurer W&8
traoad ato the various City of Salina 1947 Fw:ld Tax Accounts Ila1Dta1ned em the
records of the Salina county Treasurer.
Jr. the records 1Ia1llta1ned by the County Treasurer aDd withoa.ta detailed
8'Q,Jl11Qation, it appeared that tae CO$1;y had diatr;fbuted to the City its share of
1946 Tax Levy Collections together with collections during the year on taxes
assessed in prior periods, aDd that these distr1butlons were Ilade to the City on the
basis of the tax levies for the yea.t"s in which the collected Taxes wre levied. It
was determined that the City..ec11tecl receipts from the County Trea.surer to the City
Funds on the Salle basis.
The County Treasurer's aJ.locations of sales tax residue to the City
appeared to be in a.ocordance with the statutes.
:\
..;'
.,
\&
$
:i;;
~I
"i\
. . '~~::jjr,~\",;
""':"~<~~);.''''','' ~~-' Jt1..~;:.it:~..ff~~'J> ",:_,,;:...,~~.;,,\~,..~\:...:t;~, ~:"~';: '.:,;i,_, \ l~',...~:.. .,,:l:*,~!.::"i':h'l:-'.-<>t>~'.
, .' ~","", , ,":.:>. <' ;' ""1 , ,,'J' ,;' -!".., ;.... .',' _' .., '!' .' ,-...
,.;:,~, -""','" ""':~','_.,.J
SllMllt.RY AND REOONcrtTl'l'ION 0'19# UX ROLL SHalING TAIF~
~D AND oor.I.li;CTED BY THE OOUNTY TREAStJRF4\
j!gLY1!OOLLECTED BALA..lI{CES - ElBIBIT uF"
This exhibit sets forth the original tax roll applicable to the City of
Salina, as certified by the County Clerk to the State Tax COIlDlission, is adjusted
for additions to the tax roll, taxes refunded by the County, and t&Ds remitted to
the City, for the ~pose of developing the amounts of 1946 taUs asseseed but not
oollected by the City. The amount shown as not collected by the County Treasurer
is in agreement with the County Clerk's records.
STATEMENT OF T I XFS RECEIVED FRCIl THE COUNTY TaEA.ctURER
SHOllIl<<.L ~"R OF JSSE&<J4ENT AND DIeBRlBUTIONS TO :roN.IG
ON BASIS OF ASSESSmNT - EXHIBIT UG"
This .tatement shOWlS the total aJIIOunt of taxes received by the City during
the 7el# 1947 and tbe )"ears in which such taxes were levied by the Ci t7. The
allocations to C1 ty funds is based on the tax levy for the years in which the
collected taxes were levied. Includ.. in this exhibit is an ana).ysis ot delinquent,
current, tangible and intangible taBs received.
The individual fund statements of receipts, disbursements and balances of
cash for tax levying f\mds, Schedules Ill" to "18", inclusive, shows the total
ad valorem taxes received by cash taz levying fund.
StDDIARY OF ACQ)~NTDlG PROCEDURE AND VERIFICATIQL
OF RECEIPTS .AND DIS3URSFl4ENTS OF CITY CLERK AND CITY TBRA~KR
Receipts: The City Clerk and Director or Fin&11ce is the principal collecting and
aceOUJltiDg otficer. All items or cash received, except ta.x:es and intrequ.ent
collectiona received directly by the City Treasurer, are handled first by the City
Clerk. The City Clerk and City Treasurer are provided with standard triplicate
receipt torms numbered by the printer and a receipt is iasned for each individual
collectioD aade by these ottieere. The Cit7 Clerk deposita collections JlS.de
through his office OIl the aT.rage ot every two or three days, and a test eheek of
hie records indicate that his collections .re made intact and promptly.
11
,\~Jlt~i~\~r:'";''tt Z:.~i";/,"~~,,i};, ~;~!
- . ":;:,,,,~ ';;,~:::;i:.. . ,oj; _ '"r/.-';'_':'::Ii,...1t;..~, ....;: ,.i!;,i., _~",\ ;;"."~:"
"l~'''''''':
12
The City Treasurer recports each of his collections separately to the Clerk
8Xld such collections are recorded on the Clerkls caah receipts record. The City
Clerk's records, indicated that the City Treasurer had promptly deposited all SUIIS
of aoney coming into his hands.
Duplicates of receipts issued during the audit period by the City Clerk
and city Treasurer were traced into the Clerk's record of cash received and the
mathematical accuracy of that record was verified. The auditor scrutinized the
fund claSsification of the receipts as shown on the Clerk's cash record, for
verification of fund di.etribution aDd the classification of receipts within the
funds was test-checked. Monthly totals of tund receipts were .tareed from the
Beceipts record into the f"ond ledger. The entries in the cash receipts record
were also traced into the receipts analysis record, and that record _8 prca'Pll to
be Il8.tbematioaJ.ly correct.
Records of licanses issued and other available evidence of cash received
were also traced into the Clerk's cash book. The collections of the City Clerk
were traced into the Treasurer's bank aocounts. Colle ctions of the Treasurer were
also traced into his various bank ;aooounts. The three local banks were approyed as
{~
depositories by the Governing body -on JUM 19th. 19.33.
A count of oash on hand in the. office ot the et t1 Clerk was made on
January 2, 194'.8. All 1948 deposita appllcab1e to the 1881" 1947 were entered on
the books as at DeC8JDber 31, 1947 except thelrater Departaent collections on December .31,
1947. Certain collections, Blade in 1947 were applicable to the year 1948 and are
shown in a separate Fnnd called 1948 Receipts Paid in Advance'.
Disbursements a Approma te1Jr .35% of the clam vouchers paid during the yee:r were
axamiaed and test checks of posting. and exteDilLou wre Dl8.de. Clah vouchers
wre traced into the Clerk's warrent register, aDd the tund distribution was
test-checked. No voucher was tound tor ~ent made to Aetna Life Insurance
Company, tor payment of Firemen's Life Insurance Pensions. The matheJDaticeJ.
accuracy of the City Clerk's warrent register was proven and the fund totals of
each appropriation ordinance were tr~.aed into the fund ledger. Postings test-
,",,'
"'.:::. ;-,~."_'" "~:(,,-~- ';',:."~,~';'::;,~{.t''f.j,~;,,.
'>'- .~f.l-'.~;:~.;'~",:,,; ,..'t...." ...., , ,....,:L
.~.-.;~....
". ~,_~~;, ."_..' . ,.....I..S'...
''''';'...f'I'''''f-''''''
13
checked trom the Clerkl s warrant register to the disbursements analysis record and
that record W8.8 pr:"oven to be I1athematically correct.
------
The City uses a warrant f'orm for making disbursements, which becol1es a
check on being signed by the City Treasurer. The Treasurer uses a rubber atamp
f'ace1aUie 01' his signature tor this purpose. All checks sancelled during the
year were examined and traced to the appl"opriation ordinance record.
Fund Ledger: The tity llaintains separate fund accounts tor the cash and investments
of each city Fund. Postings to the Fund Ledger were traced trOll their course into
the Fund Ledger, and the mathematical accuracy of the ledger was pr:"OTen. Fund
Ledger balances were computed and a trial balance was abstraoted !'rOil that record.
Treasurer's Records: The Treasurer's record of checks issued and deposits and bank
balances is maintained by a bookkeeper in the oftice of' the 'City Clerk. This record
was not maintained by funds as required under 12-1016 as 1935.
CIERK OF THE CITY COURT
~ATEXENT OF BECEIPrS. nT~l1RlIaI1i:VP$lt.pD BAT.ANCES OF l14..qu - ~IBr.r tfB-
This emibit sets forth the cash balances 1D the cust0d7 ot the Clerk of
the City Court, at the beginning and end ot the audit period together with receipts
and disbursements during the ye~ 1947. These figures were taken trca the records
ot the Clerk of' the C1 1;y Court.
A comparison ot f'ees on hand. and caP. balances as of December 31, 1947,is
shown at the f'oot of' the atateaent. A list of the individual case balances are not
set torth. in thiszepol'tt" s1ace it is a part of the Clerk's penaanent recorda.
Reconc1liatiOIl of' the Clerk ot the City Court cash balances at the
Farmers National Bank, SaliBa, Kansas, is shown on Schedule .30., cancelled ebecks
wre exam.ined tor signature and eDdorsement. The Clerk of the City Court maintains
a record of cash received aDd disbursed, a ledger of' cases and a monthly
reconcUiatioD. ot case balances with the cash balances.
Verification was Jlade by oomparison of cancelled checks with disbursements
as recorded, by proof of'monthly footings by addition, by additions of' duplicate
:~i?j~';';;..'ot;,,<<; '~~:~~.;' ~~>~j-_:.
1.4
receipts by months and comparaonof such totals with amounts recorded and by
test-check of individual items to th-a amount recorded. '" verification from the
records or reports of City and County Officials as to aaounts shown paid to them;
by test-checl1ing of items of receipts and disbursements to the Dockets.
POLICE COURT FINES AND FORFEITURES
A. Police Sergeant sets as collections officer for the Judge of the Police
Court. Entries on the Police blotter show the amount of the Appearance Bond
depositedJ tine imposed or other depositia of the case) fine collected or paid.
by work; aDd other information regarding the case. Receipts for fines paid are
issued from a duplicate receipt book, the duplicate being retained.
Cash, as received, in f:1nes and BoDd Forfeitures, is placed in numbered
case envelopes which are a~l~leted until the end of each month, when these
envelopes together with other s1mUarly numbered case elIV'elop6s containing fines,
workout, parole or dismissal evidence, are turned over to the Police Judge who
reconcUes the cash and other items with his docket records and prepares an
analysis thereof which he subllits to the City Clerk together with the cash
received.
.,
"
The analysis of fines imposed for the year 1947, as prepared and sUbmitted
by the Police Department to the City Manager, .... verif'ied and found correct.
The cash a.nalysis of cash received by the Police Department was, likewise,
,~
~
found correct as submitted.
(O'i
~I
~
SUMMARY OF IOLICE COURT REOORDS - EXHIBIT 11111
This exhibit shows the January 1, and December 31, 1947 balance. of
uncollected fines by the following years - 1941 and prior, 1942, 1943, 19.44, 1945,
1946 and 1947 together with the 1947 collections, paroles, workouts and dismissals
for Moh year and group of years.
Verification was made by addition of the duplicate receipts by months
and c_parison with oash reported and paid to the City Clerk. Tests were made
..
.~~
.~j
....
k:~
~
.
~~j.
"
s
~~~
'. -.0>("<" "".., , :".-_:.:it.., '.,~ >--.;:.'}. ..>1-.= ;~.
15
from duplicate re~ipts to the envelopes and from envelopes to the Police Blotter.
Each page footings of the Blotter was proven and compared with the page 8J1al1sis
for each month. Summary of monthly tines and collections waa made for the ye.-
1947 trom the blotter and COI1lpared with those reported to the CLty Clerk and City
Manager.
symtARI OF THE REOORDS OF THE CITY BUILDING INSPECTOR .. EmlBIT nJ"
This exMhit shows eo classification of the collections made by the
Building Inapector together with the reJdttances Blade to the City Clerk during the
period frOll Janus.rylst., to December 31, 1947.
Cash received from the collection of tees and issuances of permits as
shown by the duplicate receipts, were traced into the Register of Collections
maintained in the BuUding Inspectorts Office, and from that register to the
monthly reports and remittances to the City Clerk. Fees charged apptar to be in
accordance with the rates set by ordinance.
(x)Mf~N OF DEFOSITORI BONDS AND BALANCES ON DEPOSIT - EmlBIT "K"
This statement compares the balances on deposit as at December 31, 1947
with the aJIlOunts of depository bonds pledged by the banks as collateral to secure
the pa,yment of these deposits. The local banks have pledged United states
GaYermaent or Kansas Municipal Bonds as collateral for deposit ot pablic moneys.
The governing body does not approve depository bonds as required under section
13-2107 or 1943 Supplement. It was ascertained that depository bonds pledged by
banks did not adequately seoure the deposits as at December 31, 1947 in every case;
however it appeared that deposits were adequately secured at all t:iJBes during the year,
with the exception of a short t1JDe when an unusual 8JIlOUD.t of money was on hand
whUe checks tor bond purchases were clearing.
All depository bonds were cont:lrmed by corre8pondence with banks holding
SaJBe for safekeeping.
FTMt.m BONDS IN mReij; - 'RYRIBIT "L"
Fidelity Bonds in force as of December 31, 1947 as detailed UDder the
exhibit .re inspected and checked to the statutes to determine that such bonds
_t statutory requirell8nts as to type, _aunt and apP;"oval. All fidelity bonds
~,,~ ,,~i:.( !:': ~~\. ~. ,l. ;i _ . ..~,~,~):"';' ,.t,'i<t",t'.-:,.'::.~i.:- ....::0., "..:r
'-- "'~~"~ ..;, .A:":":.ilt.!.. ;..iIt;,;. . ."f'i'....,. C7, ,;'~. .1/". ',. .. j:'l'_~
~...' ,i!.J!t.
16
except those of the Clerk of the City Court and the Ilarshall of the City Court
are in co.stody ot the City Clerk and Director of Finance. The bonds of the
~~
Clerk of the City Court and the Marshall of the City Court are in custody of the
Oounty Clerk as is pr:ovided for under 2o..1420-and 142l and 80-204 and
205 G.S. 1935. The bonds ot the Clerk of the City Oourt and the Marshall ot
the City Court are drawn in tavor ot the state 0' Kansas rather than in favor
of the City ot Salina. .&1l other fidelity bonds were drawn in tavor of the
City ot Salina. The liability ot SUrety Companies on all fidelity bonds was
cont.1raed by correspondence with the Hoae Office of the SUrety Companies, and it
was asoertained that each ot these companies was authorized to do business in
the State ot Kansas.
INSUIWlCE IN FORCE - EXHIBrr lIMn
This em1bit presents a sumaary statement of the insurance coverage
on the Tarious pr:operties owned by the City together with the t1P8 of Insurance
thereon. Policies are issued, in. .ost instances, to cover a period of either
three or tive years.
~'"
t.
;ii
.. pt"operties listed under the headiDg ot e'''7 Bu1ldiDgs and Properties
with a total ccwerap ot $160,590.00 are insured by a group of 19 companies w11;h
eaob policy haT1Bg a ninety percent co-insuranee e1.a'II4e.
The Memorial Hall Building and contents are insured by a group ot 25
c_panies tor l221tooo.oo. Eaob. of the policies in this group contains a ninety
percent eo-insurance claUse.
Insurance coverage on other properties not included in the aboTe groupe
and other types of p:oteotion are listed under misC$llaneous. Insurance ceverage
pertaining to the waterworks department is shown separately on a .eDedule in the
latter part of this report.
It was determined that all insurance companies writiDg insurance OD the
Cityls pr:operty.re authorized to do business in. the state of Kansas.
"
:1i~
~~
~
":':~.: /:i;'oJ.'-': ~~.:;.:~.<"'~.j~, ",:~~",", '~"",.;;..'l';_';2:":-s.~' ..,>1
17
ACCOUNTS RECEIVABL& - EXHIBIT tlNII
J.1Iounts due to the various funds or the Oit1 as at Deeember 31, 1947 as
determined b,. our eX8.Jlination are shown on this em1bit. No independent ver1:f'ioation
was llade with debtors. This exhibit does not include unpaid taxes.
~COOUNTS PAYABLE
No separate schedule has been presented of acoounts P81ab1e as they are
classified b1 funds under Exhibit "0". The amounts iI1cluded a8 lia.bUities were
datendDed :!'rea inspection ot the records maintained by the City merk's Of ace.
STATl\DN! OF BONDED INDllETEDNESS - EIHmr.r 110.
This .tatell8nt presents, in detail, the bonded indebtedness of the Cit,.
of Sal1Dat at December 31, 1946 aDd December 31t 1947 together with bonds issued
aDd retired during 1947. The fol101l'iDg is a SUJBJl&t'y of Bonded IDdebtednells
classit1ed as to type of Bonds outstanding.. with. yearJ.y Maturj;ty totala.
Outsta.J)dfng
D9 C81Iber 31.1946
General BondS I 90,000.00
Special Impro.....nt
Bonds 130.633.86
4'
1947 Outstanding
Issue. Retired December 31.1947
. 475,000.00 I 39,500.00 $ 525.500.00
17.046.61 32.241.32 ~.439~5
1/t92.046.61. $ "J;J.,7~.32 I ~.939.l1.
Totals t 220.633.86 ,
;;;1
~/
'~',
~~
"';
Year
Dtle
1948
1949
1950
19'1
1952
1953
1954
195'
1956
1957
1958
General
Bonda
$ 25,000.00
.500.00
5',000.00
48,000.00
48,000.00
48,000.00
48,000.00
48,000.00
48,000.00
48,000.00
43.0Q0.OO
. ,25.500.00
Oit1's Share Property 01lll9rs Grand
SP9c:1alBonds T()'-1 Share. Special Total
$ 7,229.82 $ 32,229.82' J:;t.33 $ '9,014.15
1,42$.31 67,92'.31 19,899.6' 87,825.00
1,058.46 5.,858.44 13,566.54 69,625.00
985.53 48,98'.53 9,139.47 S8~5.00
119.93 48,119.93 7,730.07 55,850.00
48,000.00 7,2/JO.OO 55,200.00
48,000.00 7t2OO.oo 55,200.00
48,000.00 6,700.00 54,700.00
48,000.00 4, 700.00 '2,700.00
48,000.00 1,700.00 49,700.00
$ :mm'.OS t 5i:~:~ . 104.620Jj $ 6g:~~
Genwal Bonds araountiDg to '525,'00.00 and the City's share of Special
1.1Ilprovell8I1.t Bonds amountiDI to $10,819.05 outstanding at Deeember 31, 1947 are
payable O\1t of the Feeee. of the BoDd and Interest taX levy.
".,.,.~- .~.
'.~..'
18
The Property Owner's Share of Speeia;l. Improvement Bonds, aemounting to
$104,620.10 as of December 31, 1947 are payable from special. assessment taxes
levied against property benefitted.
There were no Water Department Bonds outstanding at December 31, 1947.
The f'o11owiDC ....dul. shows the Bonded Indebtedness outst~ding, at
the close of' each of the last ten years.
De camber 31, 1938
1939
1940
1941
1942
1943
1944
1945
1946
1947
BoDded:'.
Indebteciness
t 1,145,480.02
1,005,288.40
830,732.49
703,266.26
564,990.09
J.;8,750.oo
309,892.35
233,933.28
220,633.86
705,939.15
BEOONCILTA'I'ION OF Tp CITY ~F SU."'. FmCAL
AGENCY ACOOUlf1' - 8CHEtJn:~' -'1"
The baJ.e.nee shown as unpa1d December 31, 1947 has been confirmed by the
state Accountant. Cancelled bonds and coupons paid by the .F1scaJ. Agency duriDg
the 78ar 1947 ...re cs.refgJJ.y e%aJtined and checked against boDd record and found
to be proper charges.
.~
!j
>;,
~l'
TEMPORARY WTE TNTli:RTEDNESS - EXHIB 1'1' IIpIl
This statement shows the alBOUJ1t of Tempor81"Y Note Indebtedness owed by
the City at December 31, 1947. All but two of these unpa.!d notes were owned by the
Waterworks Departalent as shown on Exhibit "E". These notes will be repaid out of'
the proceeds of bond sales.
f~
~.
,.;,.~;
....,..
tt
ir.\~
~~
~
iii,'!>",
'f
MINUTES AND ORDINAN~
The minutes of the meetings of the govern1D.g body during the audit
period, ordinances enacted during the period aDd the 1939 revised ordinances
were r......wa tor I18.tter perta1niDgto the audit. The minutes appeared to be
coaplete aDd 1n good m.r:il..
'>ii. ~,~~i4:~,. ~ '.: .,. ~"~ .~ .'..'" ..;;~. ,
19
GENERAL
Dar1Dg the course of the aud1t, explanations of Tario1ls _tters were
obtained trOll ottieers and employ-ees of the City- . We wish to express our
appreciation for the co-operation and assiatance of all those with whom we
0&1l8 in contact.
CERTmnlTE
W. oertity' that, in our opinioD, subject to the foregoing cCDlents,
the accomP&DYing exhibits and related schedules pl"oper1y- reflect the thancial
condition of the City of Salina, lansas, 8S at December 31, 1947 aDd the resuJ.ts
of its operations tor the period troa January 1, 1947 to DeeeJiber 31, 1947.
inclusive .
We further certify that, subject to the Co&nents pertaining to the
Waterworks Department Fund, as.hom on the pea8S 1amediate1J' foll~ Schedule
131" ot this report, the exhibits and aehec1u.les per.ta1Ding to the Waterworks
DepartBent Fand correctly refiect the f'inaneial condition of that Fw1d as at
December 31, 1947 and the results of the operations of that Department far
the period tr_ January 1, 1947 to December 31, 1947, inclusive.
Respectfully- Submitted
Dewey N. Turner
-'
//
'--" ~ -~(\ ;c-/ -
B1'tL,z.~,," J-.'( '\..1 J\ ,\ .~ J H f~ l'{.}-:/
Dewey N. Turt\er~ Licensed
aun1c1pal ~i. Aecountant,
in charge or and acti't8ly
engaged on this audit.
.
<
~
~
:i:
'zr
~.
.~
~.
~
20
"A"
Exh1bi t
OF
em
Fund
Balances
December 31
11 7
Cash
Disbw:.-sements
Out
Tr~l!!:!-
.
In
'franifeg
$
l!~usi!!..
Fund
Balances
J 8JJU&rY 1
147
s
OF
BAlANCES
~
~cember
7~ to
J
'~
~
~
~.
't,
~
]
~j
~I
'"
~
~
i~
<i:'
is
l3,
:Ii
~
,'0;.
If;
80,220.76
3,762.48
2,580.66
3,827 .10
4,321.15
12,747.74
7,382.00
4,359.84
4,901.93
1,662.90
201.88
455.84
13.83
2,395.42
72,186.17
20,474.24
2,443.71
16,895.71
26,173.20
..
36,565.76
1,561.50
2,300.00
-
1,319.49
12,017 .03
794.00
180.64
i
$ 162,568.31
71,~0.18
34,544.34
14,231.51
12,985.79
24,151.32
24,176.82
10,367.19
9,158.29
44,330.91
2,700.00
5,750.00
14,888.06
146.70
1l,691.92
1,819.21
1l,32O.36
84,122.47
368,645.33
1,145.00
847,306..39
17,994..35
1l,01l.72
1,5.36.99
50.3.55
8,66.3.2.3
717.00
5,973.38
..
..
..
..
-
-
-
-
..
4,483.98
..
..
-
-
-
..
..
..
..
50.24
..
..
..
..
..
..
..
..
t
24.95
..
..
-
..
-
-
-
..
..
..
-
..
..
-
..
..
25.29
..
..
..
..
4,483.98
..
..
..
-
..
Gash
Receipt
$ 158,608.48
66,017.96
.34,699 .32
10,069.52
10,435.28
3.3,810.87
24,205.24
7,347.40
9,.395.99
44,246.38
2,652.00
5, 72Ju 71
14,469.31
21.84
46,930.51
12,276.78
7.3,661.75
86,842.37
167,782.95
1,169.95
870,210.11
18,300.25
..
1,536.99
1,82.3.04
20,700.26
794.00
6,154.02
84,155.64
9,594.70
2,425.68
7,989.09
6,871.66
3,088.19
7,353.58
7,379.73
4,664.2.3
6,2.31.4l
249.88
481.1.3
4.32.58
2,520.28
36,947.78
10,016.67
41,984..32
14,150.52
2i!l,0.35.58
25.29
1.3,662.04
1,255.60
8,8Zl.74
..
..
..
717.00
..
$
ounts:
General Fund
Fire Department Ftuid.
Park Depantment Fw1d
Memorial Hall Fund
Sewage Disposal Fund
General Improvement Fund
Water, Light, Heat and. Power
Airport Fund
Cemetery Fund
Street, Alley aDd Sewer Fund
Public Health Nursing Fund
B and Fund
Library Fond
Bindweed Control Fund
Tru.t and Agency Funds
Industrial Developnent Fund
Special Fund in Lieu of Bonds
Bond and Interest Fund
Waterworks Depar-Qnent Fund
Condemnation Fund
Construction Fund
Income Tax Withheld FuDil
Bridge or Street BuUdiDg lIachinery Fund
State and Federal lax Fu.nd (Sw1mming Pool)
Parking Meter Receipts Funci .
Veterans Housing
1947-48 Receipts Paid in Advan
Stores Account
Fund
,
';1
t~
~j
$, '321. 765..2S
1;900.202.32
.
~.534.f~
.
$- 4.53~.~
2S
. 498.Q..60.32
ce
T.tal All FuMs
~
~:1
l'
~
~
~
i
tJ
~
t'~
~
~
~
fl,.-'
~orease
24,500.00
23,611.60
t
$
-
..
..
-
..
..
..
.-
..
!Borease
t 40,000.00
89,196.26
..
$ ~ I<
$:6
$ E;
---
ccount.
Trust and Agency Accounts
Waterworks FaJ1d
Getl8ral Improve_nt
Total Investments
Total CaSh and Investments
Cash in Custody 0' city Treasurer
Investments un Custody of City Treasurer
Total Cash & IDvestments in CUstody of
City Treasurer
Fund_ ~vestment
Exb.:ib it lIB II
Aaount ot Budget
l)eticiency
Amount ot Budget
lu,
Anticlpated
Re..i'Pti
Total Receipts
Exhibit It 111
}
,
I
;~
653.36
628.04
1,627.58
146.98
878.46
;:t
~
:>
'217.76
$
6,034.42
806.82
30.99
$ .35,500.J.l
1,271.88
2,3'"11.76
109.03
201.78
1,186.25
167,782.95
1,169.95
870, 210.n
18,300.25
4,483.98
1,536.99
6,154.02
1,623.04
20,700.26
794.00
34,613.45
825.00
~.OO
860.00
8.00
580.22
3,125.87
2,J.'17 .20
1,"4.35
$
III
$_J.7
$
FuDd
Xon-Tax Lev:
Waterworks Department Funds
Con.d.emnation Fund
Construction Fund
Income Tax lIitbhelci Fund
Bridge and Street BuUdiDg, Machinery
State and Federal Tax Fund
Stores A.ceount
Parking Meter Receipts Fwld
Veterans HousiDg
1948 Receipts Paid in Advance
Firemen 1 s Re1iet Fund
OeIletAr1 Endowment Fund
HillGl"est M_.ria! Endo1lDlent Fund
HillClrest I81iorial T1"Ilst FUnd
Total Jon-Tu Le\rying Funds
Total all Funds
'-
l23,l27 .02
64, 766.08
32,327.56
10,722.88
9,855.06
30,685.00
22,028.04
6,293.0;
10,024.03
45,873.96
2,542.97
5,462.93
13,.363.06
299 .60
8,050.25
1,500.00
l2,423.76
74,540.21
80,833.24
554.718~O
.
$,
.. 158,633.43
66,037.96
34,699.32
10,069.52
10,435.28
33,810.87
24,205.24
7,347.40
9,395.99
44,246.38
2,652.00
5,724.71
14,4i1J.31
21.84
8,857.0'7
1,'30.99
12, '2l6.78
73,661.75
86,867.66
. 604.943.50_
Tax Lev, ~
General Ftmd
Fire Department Fund
P~k Department Fund
.emorial Hall Fund
Sewage Dispesal Fund
General Improvement Fund
Water, L1ght, Heat and Power Fwld
Airport Fdd
Cemetery Fu.n4
Street, Alley and Sewer hDd
Public "aJ.th Nursing FImcl
Band hnd
L:lbrary FII.D4
Bindweed hDlrol Fond
Fire PeDaion Fund
Pollee Rellet aDd penelon Fund
IndustTial Developell8nt FImd
Special Fund in Lieu ot BoDds Fund
BoDd aDd ~'1t'UJ14<'
Total Tax Le9'yiDg Fwuis
---
-----.
C'
Exhibit
CITY OF SALINA KANSAS
- ~-
STATclVlJ:i:NT_OF EXP';:;lmITUfu;S AND ~CUMBRANCC;S COMPARED WITH AP.PROPRIATIONS
AND UNENCUMBERED CASH BALAN CLOSE OF JEAR
Unencumbered
Fund Balances
12-.31-47
Less Fund
Encumbrances at
12-21-1..7
Fund
Balances
12-31-47
E~ibit "A"
Under
Budget
Over
Budget
1947
Budget_
Chargea.ble
to 1947
Budget
to De,cember 31. 19m, Inclusive
Less Flus
Encumbrances Encumbrances
1-1~47 12-31-47
7
Januar
- -
$, s.oih.78 $ 38.372.59-
--- -
4P 29,835.61 (;\ 2,e52.6e
,+p
- -
- -
1,255.60 -
- -
- -
- -
- -
- -
- -
- .,.
- -
- -
- -
- -
~i 31,091.21 d.. 2.852.68
<W
~ 99.172.99 $---6J.225.27
---- -----
-
-
-
-
-
7,026.29 -
3,762.48
6.16
47.52
847.76
4,125.91
5,390.72
2,358.14
2,443.98
1,385.11
201.88
455.84
2,395.42
11,128.05
12,775.73
20,474.24
2,443.71
16,895.71
13.83
178~~
--
d~
-if
$
-
-
-
13,194.47-
-
2,574.50
3,779.58
3,473.39
8,621.83
1,991.28
2;001.80
2,'457.95
277.79
-
-
-
-
-
~o,i'1l F. 59
'"'
$
-
-
-
-
$ 80,220.76-
.3,762.48
2,580.66
3,827.10
4,321.15
12,747.74
7,382.00
4,.359.94
4,901.93
1,662.90
201.88
455..84
2,.395.42
11,128.05
12,775.73
20,474.24
2,443.71
16,895.71
;!!:'1-~._-*J .82
~J:92..5'51.07
.u.
'W
-
-
4,893.38
.3,047.37
2,919.76
-
1,116.75
3,177.0.9
85.83
43.95
16.14
147.21
88.97
76.85
2,010.62
915.61
974.94
175.89
-
-
1,8/+2.94
35.00
2,014.97
12,423.76
1.86
484.30
,_' .., _.-b605.96
$: "':'" ~ . '.)'2 9 n 00
,..~ , . ........;. ,j W'i. ;;;J:~::t:t.!..-
$
2,277.41
210..39
2,397.05
10,li3.66
-
-
-
-
-
-
-
-
-
-
-
-
~1.
*
$
$27,285.00
5,800.00
64,604.00
14,465.00
10,150.00
4,130.00
30;381.50
4,470.00
10.000.00
$171,285.50
69,933.50
37,000.00
11,015.00
13,100.00
.32,850.00
26,150.00
6.500.00
12,494.68
47,850.00
2,700.00
5,750.00
1,989.64
7,700.00
3,879.31
12,423.76
74,540.21
84,606n7
17. 49Lu02
$639,262.39
$ 29,562.41
6,010.39
59,710.62
11;417.63
7,2.30.24
6,527.05
40,565.16
.3,353.25
6.822.92
$171,199.67
69,889.55
36,983.86
10,867.79
13,011.0.3
32,773.15
24,139.38
5,584..39
11,519.74
47, 674.YJ.
2,700.00
5,750.00
146.70
7,665.00
1,864.34
-
74,538.35
84,122.47
14.888.06
$615.317..22
1,210.17
10.00
750.77
70.99
5.80
858.00
4,427.69
-
5.861.05
13,194.47
-
2,574.50
3,779.58
3,47.3.39
8,621.83
1,991.28
2,001.80
2,457.95
277 .79
-
-
-
-
-
rE,
'iP
;;
338.53
530..35
61.28
47.. 61
40.00
1,149.68
23 .16
2,.372.50
4,563.11
1,980.63
1.34.98
7,143.30
3,448.15
-
-
-
1,819.21
38,664.01
-
2,028.72
6,784.60
96.50
1,418.57
$
6:"
'il'
$ 28, &90.77
6,000.39
59,490,.20
11,407.92
7,272.05
5,709.05
37,287.15
3,376.41
.3..334.37
$162,568.31
71,870.18
34,544..34
14,2.31. 51
12,985.79
24,151.32
24,176.82
10,.367.19
9,158.29
48,814.89
2,700.00
5,750.00
146.70
7,665.00
1,864.34
1,819.21
11.3,202.36
84,122.47
888.06
026.78
Fund
'fax Le' Funds
General Funds:
Administrative & Finance Dep1t.
City Court Department
Police Department
Engineering Department
Milk Inspection & Health Dep1t.
Legal Department
Garbage & Rubbish Removal Dep't.
Building Department
Parking Meter Department
Total General Fund
Fire Department Fund
Park Department Fund
Memorial Hall Fund
Sewage Disposal Fund
General Improvement Fund
Water,Light,Heat & Power Fund
Airport Fund
Cemetery Fund
Street,Alley & Sewer Fund
:Public Health Nursing Fund
Band Fund
Bindweed Control Fund
Firemans Pension Fund
Police Relief & Pension Fund
Industrial Development ~1lnd
Special Fund L~ Lieu of Bonds
Bond and Interest 1!'und
Library Fund
Total Tax Levying
:-
23,.320.52
36,565.76
1,561.50
2,300.00
1,319.49
12,037.0.3
794.00
180.64
37,111.95
3,476.34
6.364.30
1.330.00
~~126.361.53
$280.5/;,0.QL
'*'
2 85.... .. 0
, ':'.Ou
-
;w--b 852.68
94]..225:27-
---
-
-
-
-
~
cj, 26 173 ''(,
'il' ,. ..:.v
-
36, 5f~. 76
1,561.50
2,.300.00
12,0.37.03
794.00
180.64
37,111.95
3,476.34
6,364.30
_1.33Q.&Q
$129 . 214. 2J:
;~.321. 765 .2~
--
-
1,319.49
-
Funds
Non-TAX Levyin Fu.nds
waterworks Department :J:<\:md
Conderr~ation Fwld
Construction Fund
Income TaX Withheld Fund
Bridge or Street Building
Machinery Fund
state and Federal Fax Fund
(Swimming Pool)
Duncan Meter Fund
1947 Receipts Paid in Advance
Veterans Housing
1948 Receipts Paid in Advance
Steees Account
Firemans Relief }lind
Cemetery Endowment Fund
Hillcrest Memorial ~ndowment Fund -
Hillcrest Memorial Trust Fund 266.00
Total Non-Tax Levying Funds ~1.265.709.76
Total All Funds ~1,910.736.54
--, --
:1P368,645.33
1,195.24
847,306.39
17,994.35
1,536.99
503.55
717.00
8,663.23
-
5,973.38
1,896.58
11,011.72
22
r-
J
"c.
Exhibit
Unencumbered
Fund Balances
12-31-47-
$ ..
..
..
-
..
-
..
..
..
$ 17,02b.:8-
3,762.48
6.16
47.52
847.76
4,125.91
5,390.72,
2, 358.l4
2,443.98
1,385.11
201.88
455.84
2,.395.42
11,128.Q5
12, 775.7.3
29,Q~a4
2,44.3.71
16,895.71
_ 1~.8;L
$ 154.17 .48
- -
Less Fund
Encumbrances
at 1 1, 7
m
OF YEAR
ID.elusive
Fund
Total Less Plus C'bupab18 Balances
Disburaements Enanmbrances Encubrances to 1947 1947 Over Under 12-.31-47
Exb1bit 1.1-4'7 1'-'31,7 Budget Budget BudJil;et Budget - Exhibit
~o,F
1
J,
..
13,194.47
..
2,574.50
.3,779.58-
3,473.39
8,621.83 -'-.
1,991.28
2,001.80
2,457.95-,
277.79
..
..
-
..
..
tilt
-
..
..
38.372.59
--
..
..
..
-
..
..
..
..
$ 27,285.00 $ 2,2:17.4). $.. ... $
5,800.00 210.39.. ..
64,604.00 .. 4,89.3.38..
14,465.00 tilt 3,047..37-
10,150.00 - 2,919.76-
4,UO.00 2,.397 .05 .. ..
4,470.00 .. 1,116.75"
30,381.50 10,183.66 .. ..
10.000.00 .. ').1'77 .08 .. i:'
$ 171,285.50 $ ... 85.8.3 ~ 80,22O.76:J
69,933.50 .. 43.95 3,7'2.48
37,000.00 .. 16,14 2,580.66
11,015.00 .. 147.21 3,827 .10
13,100.00 .. 88.97 4,321.15
32,850.00 .. 76.85 12,747.74
26,150.00 .. 2,010.62 7,382.00
6,500.00 .. 915.61 4,359.94
12,494.68 .. 974.94 4,901.93
47,850.00 ... 175.89 1,662.90
2,700.00 .. .. 201.88
5,750.00 .. .. 455.84
1,989.64 .. 1,842.94 2,395.42
7,700.00 .. 35.00 11,128.05
3,879.31 .. 2,014.97 12,775.73
12,423.76 .. 12,423.76 20,474.24
74,540.21 .. 1.86 2,443.71
84,606.77 .. 484..30 16,895.71
13~36.3.06 .-1~525.00 .. _~
$ 035.131.43 $ $ 19.813~~ ~92.551.07 $
----- --
$ 29,562.41
6,010.39
59,710.62
11,U7.63
7,2.30.24
6,527.05
3,.353.25
40,565.16
~~
$ 17l,J!9~
69,889.51
36,983.86
10,867.79
13,On.03
32,773.15
24,139.38
5,584..39
11,519.74
41.,.".:11
2,700.00
5, '750.00
146.70
7,665.00
1,864..34
..
74,538..35
84,122.47
~~88~Q6
. 015.317.59
$ 1,21.0.l7
10.00
750.77
70.99
5.80
858.00
..
4,427 .69
5.861.05
$ 1.3,194.47
..
2,574.50
3,779.58
3,47.3..39
8,621.83
1,991.28
2,001.80
2,457.95
277.79
..
..
38.372.~
..
..
-
-
-
..
...
$
$ 3.38.53
..
530.35
61.28
47.61
40.00
2.3~16
4,449.M
_ 2.~2.50
. ":~,5 3.11
1,980.63
134.98
7,14.3..30
3,448.15
..
2,028.72
6,784.60
96.50
1,418.57
..
-
..
..
..
1,81.'.21
3*,664.01
...
-
$b8'.OsI.78
-
. 28,690.77
6,000.39
59,490.20
1l,407.92
7,t72.05
5,709.05
3,176.41
37,2R/7.15
3.3!i.37
$-r62.5 ..31
71,1'70.18
34,5~..34
14,2.31.51
12,985.79
24,151.32
24,176.82
10,367.19
9,158.29
48,814.89
2,700.00
5,750.00
146.70
7,665.00
1,864.34
1,819.21
113,202.36
84,122.47
8SS.06
.: 0 78
Is i Fumds:
General'Funds
AdJD.1D~tratiTe & Finance Department
01 ty Co~t Department
Police n.partaent
Engineer~ Department
aUk Inspeotion.& Health Department
Legal Depar.ll\
BuUdiDg Depe.riaaeat
Garbage & Rubbish Removal Department
ParkiDg lIeter ~pertaent
Total ~eral Fund
Fire Department ~
Park Department fUnd....
Memorial Hall Fw:ld
Sewage Disposal FUnd
General Iaprovement Fund
Water, Light, Heat & Power Fund
Airport laDd
Cemetery Fund
Street, Weyand Sewer Fund
Public Health NarsiDg F$1d
Band Fund
Bindweed Control Fund
Firemen t s Pension Fund
Police Relief and. pen$ion Fu.nd
Industrial Deve10plBent Fund
Special Fond in Lieuo! Bonds Fund
Bond and Interest Fu.I3d
Lj1)rary
Total Tax Levying Funds
. 23,320.52
..
.36,565.76
1,561.50
2,.300.00
..
1,319.49
..
12,0.37 .03
794.006
1SO. 4
37,111.95
3,476..34
6,364.30
1..3~0.00
j-126.3 1~
2,852.68
-
..
..
..
...
..
$ 26,173.2) $
...
36,565.76
1,561.50
2,300.00
-
1,319.49
..
12,037.30
Iaa:&<l
37,1ll.95
3,476..34
6,.364..30
1..3~0.OO
$ 129.2l4.21
$ 29,835.61 $ 2,852.68
.. -
- -
1,255.60 ..
... ...
... ...
.. ...
... ..
.. ..
- ..
- -
... ...
- -
... ..
$ :31.091.21 $ ~52-;68
$ 99.172.99 $ .41.225 .2'7
$ 368,645.3.3
1,195.24
847,.306.39
17,994.35
1l,011.72
1,5.36.99
50.3.55
717.00
8,66.3.2.3
..
5,97.3..38
1,896.58
...
Non-Tax L' Funds
Waterworks Department Fund
Condemnation Fund
Construction Fl1.nd
Inoome Tax Withheld Fund
Bridge or Street Building Machinery Fund
state and Federal Tax Fund (Swimming Pool)
Duncan Meter Receipts Fund
1947 Receipts Paid in Advance
Veteran t s Housing
1948 Receipts Paid in A.dvance
Stores Account
Firemen's Re1ier Fund
Cemetery Endowment Fund
Hillcrest Memorial Endowment Fund
Hillcrest Memorial Trost Fund
Total Non-Tax Levying Funds
.01
$_280.5
Total all Funds
" .;;..rl '.>< ~~
,'..to<' ..'.'J';'t!i:.t,,",l":;":', ",~,'<':',' ;,~,_;. .:.,~",,-....ti;:',,
~. -};"." .
"" ~ ~..:. .."-
:"',,_ ~,y!:,~}>l.~..;t;,',~'~_ ~'~''l,:,,~~:':'':.;~'.~t'',1 ~.' ,~_,~
".1...:.,..1'# ;;",._,-;r'.:-'J,.;,.'t;' .1:"- !r:.~'"-,".. ,t,>.:":..,.....-.AI,,~..~.1~,:.t}
23
CITY OF SALIHA, KANS&S
CASHU C1:JSTODY OF CITY TREASURE
December 31. 1947
Exhibit BnD
Balance - January 1. 1947
$ 498.060.32
Receipts:
J'UDd Cash Receipts (Per record ot City Clerk)
Total to be accounted tor
1.73.4..uJ..SO
$ 2.232,501.82
Disbursements:
Fund Ca8h Disbursements (Per reoord of City alerk)
Bale.nC8-December 31, 1947
. 1,?10.7~6.St
$ 321,7 5.2
Bank BalaJilces-Deoember 31. 1947
The Farmer'. lfat10nal Bank. Salina, Kansas
The Planter r II state Bank, Sali1:la, Kansas
Ifat10nal Banko! America, Salina, KanII..
Total. Bank Balance.
$ 105,398.57
ll6,224.06
100,1.44.65
. 321,765.28
24
;.z;~~;'i1!I;:'_;ir."WN.~,"";'~\'_:~-''Jr,.j;;,''4};.;:,,"~'~~~f
}fjCr;R';'~"~:Ji!>.fKj~,:~~,,:,,:t;""1!'f~I~-:-'ll
:~'!'Z1i11Z~,~____...II~1:I'A''''Wi"~
Exhibit DE II
.QID..Ql
~1'UEN'.ri IN
Balance
12-31-47
Balance
1-1-47
Bond or
Certificate
er
Date
18eue4-
~
.December
l!!i..
I,..ued 'bYa
$ 1,500.00
Decrease
Increase
-
-
$ 2,000.00
24.000.09
$ 26,000.00
18-20
Rate
~
...b!..
12-1(43-50)
12-1-30
12-1-44
t
Internal. Improvement
u. S.
eaen fS Reliet Fwld.:
tit1 of PHYla.
U. S. Governemnt Bonds
Total F1reaen f s Reliet
1,500.00
Fwld
ee...te
---
U. S.
7,500.00
7,500.00
-
Hill....tIellorialla.D4a
- tJ. S. TreasurY' BoDda
Total !ru8t and Agency
f/)
;.r~.
-~
\j
g1
00.00
6
6. SP<>....t2Q
$. ~~OOO.OO
-
00.00
6, 450.00
50,000.00
'; ,;eoo.OO
l42.54
-
...
A
..
2,556.71
3, 435.4l
20,489.90
1,4ll.8O
30,2.38.96
1~ 594.85
6,248.35
12,582.55
28,482.65
19,068.47
10,000.00
5,3ll.50
28,222.89
38,883.79
5,620.03
6,000.00
1,947.35
9.812.80
$ 301.500.5~
$_1
$
474.000.00
791.000.5,
$
$
24.500.00
-
142.54
8,136.22
6,798.11
1,619.73
1,190.00
-
-
23.011;00_
-
.4B.lll.60
5,725.00
-
...
-
-
..
-
..
..
..
..
..
..
-
-
..
..
..
$
$
$
-
20,489.90
1,411.80
30,238.96
11,594.85
6,2.48.35
12,582.55
28,482.65
19,068.47
10,000.00
5,3ll.50
28,222.89
38,883.79
5,620.03
6,000.00
1,947.35
812
r
.
12,175.00
50,000.00
3,000.00
285.08
8,136.22
6,798.11
1,619.73
1,190.0<>
?2i'56.71
',US..u
-
-
-
..
-
..
..
..
..
..
..
-
-
-
..
$
-
..
68-70
F-130
8
10
II
12
13
14
3
4
,
6
'1
8
9
10
II
12
13
14-
15
18
1
2
-
1 1/2-2
-
-
1
1
1
1
1
1
-
-
-
-
-
-
..
-
-
..
..
..
..
..
..
-
..
-
19J,$
-
-
..
-
..
'-
..
-
-
..
-
..
-
..
-
-
..
-
..
..
..
..
..
38-42
1942
-
-
6-30-46
7-16-46
7-31-46
8..20-46
9-17-46
9-30-46
1947
1947
1947
1947
1947
1947
1947
1947
1947
1947
1947
1947
1947
1947
1947
1947
Bonds
-
.
II
Temporary Note
II II
II II
It It
II II
II II
II II
~. II
R II
" II
It II
II II
II .
II II
It It
II II
II II
II II
II It
II It
II II
tt II
Ftmds
$
$ 474.000.OQ
$ 709.915.89
-
$_12'
Waterworks l.!!S1
City ot Salina, Kansas.
.i~eOZSiIb8a90fm:,mJl.nt
City of Salina, Ianeas
Cit1 of Salina, Xarisas
C:l.tr of Salina, Kansas
01\) .t SaliJaa, Kansss
fit1 of Sal~, Kansas
Git1 of Salina, Kansas
Gl~ of SaliD&, lansas
City of SaliD.a., lansall
City ot Salina, Kansas
Ci't7 of S$liDa, Kansas
City of Salina, Kansae
City of Sa.liDa, Kansas
City.f SaliBa, Kans811
City of Selina, Ka.usaa
City of SaliBa., Kansas
fitJ of Ii1 :h.a, Kansas
City. of salina, Kansas
City af Salina, Kansas
01 ty of Salina, Kansas
C1 ty of Salina, Kansas
C1 ty of Saliaf., Iansas
City of Ss.l'llIa, Kansas
City of Salina, Kans8.11
Ci t1 of Sal1Jlt., Kansas
Total Waterworks Investments
Construction Fl.lnd Investments
U. S. Bonds
Total All Inwestments
25
"
~
~
~
j
i
~I"
"'..::".
~I'
~.I.:" "
,~
~
.
~!
~~
~
~
Exhibit ifF"
County Treasurer
L~ Short
.. J 3.66
- .O~
- $ 3.70
$ .ll ..
.. .10
.08 -
- .04
.. .12
.09 -
.. .06
.03 -
- 1.86
.06 ...
.. .15
- .10
- .14
.15 -
- .06
.16 -
j 5.65
- ...
... ..
- -
.. ..
.. -
- -
- ..
--
"-7 " 7 $ 5.65
~tf:<~
~;'~~.IJ!1l1."1lt:',l"<-~-.!::~:rl::;'-liiJ:,i'
:",r~!
WF,1
~
CITY OF
ROIL
Y OLREOONCIL
Balances
Uncollected
Per County
Clerk
Received
By City
Treasurer
Collected
By County
Treasurer
Adjusted
fax Roll.
Original
Tax Roll
UNCOLLE
AND
331.47
tii:1~
353.50
142.36
'J4.34
49.01
173.62
120 .15
30.24
25.47
211.46
J)uZl
30.49
77 .53
38.55
66.80
399 .1$4
393.90
$
$
$ 15,218.57
22.629..40
$ 3'1,847.97
53,24l.12
21,462.1'
5,161.02
7 ,3~.12
26,~!'1.58
18,089.37
4,565.29
3,832.47
31,837.83
2,14l.03
4,617.06
11,696.92
5,830.70
10,041.02
60,247.13
59,319.45
$ 15,553.70
~.7t9.~
$ 38,333.12
53,594.51
21,604.65
5,195.28
7,438.17
26,347.32
18,209 e43
4,596.19
3,857.91
.32,051.15
2,155.24
4,647.70
1l,774.55
5,869..39
10,107.67
60,647.03
59,713.19
15,6.34.01
22.9tl.72
.38,5 1.73
54, 009.46
a,m.75
5,235.58
7.495.70
26,551.15
18,.350.46
4,631.68
3,887.81
32,291.35
2,171.99
4,683.52
11,865.60
5,914.67
10,186.07
61,1l6.39
60,175.54
ADateaents
364.00 $
.40.39
404.39 $
95.15
38.38
9.22
13.20
46.78
32.33
8.16
6.85
56.89
3.83
8.25
20.90
10.42
17.94
107.66
106.01
.
$
Additions
606.32
89.01
695..33
209.66
84.55
20.32
29.10
103.07
71.23
17.98
15.09
125..38
8.43
18.18
46.06
22.71
39.54
2.37.25
2.3.3.60
.
$
15,.391.69
22.~9.10
38, ZlO.79
53,894.95
21,725.58
5,224.48
7,479.80
26,494.86
18,311.56
4,621.86
3,879.57
32,228.86
2,167..39
4,673.59
il,840.44
5,902.12
10,164.37
60,986.80
60,047.95
t
$
Ad Valore._T~s
GeDeral:
Intangjb1e
Tangible
Total General
Fire Department
Park Department
IellOrial Hall
a.age DUPNa1
General,ImprQ'V'emente
Water, Heat, Light and. Power
Airport
Caete17
Street, .Al1e, and Sewer
Public Health NUrsiDg
Band
L1bra:r'Y
Firemen's 'ension
I:ac1uatrial Deve10paent
Special Fund in Lieu of Bonds
Bonds aDd Interest
2.642.98
i
36.3.49.3.87
$
~66.142.S0
-,
$
986..36 $ .368.906.45
$
$ Itm.74
-
$.
Taxe.
Ad Valorem
Total
157 .62
3'15.23
22.76
15.75
.01
...
$
15,(171.12
?,U8.54
220.22
1,287.09
.399 .89
119.52
$
15,228.74
7,49.3.77
242.98
1,302.84
399.90
119.52
$ 15,586..31 $
8,159.63
243 .09
1,372.85
429.15
1.38.76
21.8,54
9.21
4.71
..
2.85
..
$
-
-
-
..
-
..
15,804.85
8,168.84
247.80
1,372.85
4,32.00
1.38.76
$
c.
cUrb, Gu
Sewer
By PaSs
Weed CIItttBg
Wa terSetT10e Connections
Easel1ent
s
Paving
$ '7131
$ .3.214.32
~710.25
t
$
. 235..31 $ ~~ $ ~7en.75
. 1.221.67 $ .394.836.24 $ .390.930.25
,0
7 $ 1.717.74
--
26
.,
$,
Special Assesnent.
Total Speoial Assessments and Ad Valorem
Total
--,
. ". '. .,~" 'u,,'.'~,~,,'<;oJl~;o<.,.iI'_"y~'l' ,'''')~~'~l.~'f.! ,~~t;w~~',f;'t'S:.,-~!{,7;.::t\~B.rJ;'~.~r/'~";i;:;IF:;,' ,t'~i,!-~_~.: ::':~;~';l;~;R7~::"~~'~l~~~~'~:~:f~~5~i:$~~'~;'~
yln OF SALINA. KANSAS_
26
Exhibit nG"
,rAT:D.fENT OF TIYR.c; RECEIVED FROM OOUNTY TFF.1SIlBER
SHOWING YEAR OF A&cm.cL.camNT AND DISTRlBtrrION 1'0 FUNIS ON ~"IS 9F ~.ssu:"€NT
January 1. 1947 to December 31, 1947. Inelusive
Year Levied
Ad Valorem T~
General Fund:
Intangible
T&)1gib1e
Total General
Fire Department
Park Department
Jlell.orial Hall
Sewage Disposal
General IJIprovements
Water, Heat, Light and. Power
Airport
Cemetery
Street, JJ.1ey aDd Sewer
Public Health Nursing
~and
Library
Bindweed Control
ftrement s Pension
~a:u.ee Benefit and PensioD
Industrial Deve10pnent
Special Fud in Lieu of Bonds
Bond aDd 1Ja1ierest
1945 and
FrioI'
$
$
16.37
985.Pl
1,001.90
878.91
3Zl.S6
8:3.,9
191.,,9
" 'Jal.l4
493.06
55.75
29.98
500.84
48.23
109.84
244.46
21.84
90.76
37.55
65.65
393.95
2,164.91
7.121.6~
'fotal Ad Valorem Taxes
$
Special Assessments:
Oarb, Gutter and Paving
Sewer
By Pass
Weed Cutting
Water Service Connection
Easement
$
1,367.67
491.21
112.00
360.21
21.60
Total special Assessments
$
2.'52.69
Total Ad Valor.. Be Special Asse.8.
ments $ ~7 ,"'0
A...--~-
1946
$ ~;,218.57
22. 629.J;>>
$ 37,847.97
53,2I.J..12
21,462.19
5,161.02
7,389.12
26,173.58
18,089.3'
4,565.89
3,832.47
31,837.83
2,1.4l.03
4,617.06
1l,696.92
..
5,830.70
.
10,041.02
60,247.13
59,319.45
. 363.493.87
$ 15,505.37
7,380.72
253.64
632..u
1,302.84
119.52
$ 25.194.50_
$ 388.68S..37
foUl
$ 15,234.94
23.6J.6..93
$ 38,849.87
54,120.03
21,790.05
5,244.61
7,580.51
26,554.72
18,582.43
4,621.64
',862.45
32,338.67
2,189.26
4,726.90
11,941.38
21.84
5,921.46
37.55
10,106.67
6O,6U.OS
61,484.36
$ .310.6;15..48
'.';.,'"
;(
::~I
?~
<.~.,
i'{,j
{~;;
i!":f
?~
.""
~~;;
~_;;.r~j
,~
k~
i
":1.;;
':',;;'
I'd::,
~~,
"'l."'
~'.:
8;
i~.:
tf
~
;i~
A,~..-\
it:
~,
~
~
~~
t!!/;
$ 16,8'73.04
7,871.93
365.64
992.62
1,324.44-
119.52
$ ._rt:.547.19
$ 398.162.67
...."':,:i:.'>'..n""
.... ~.. .._'~
~,. _i:I'4i!f'!,-"'h"t...'~:,:",,.I;'.,;,':,;.;""_'{ :,1\ ::- ,;l:.i; . :'.:".'i.. '. .'.,':....,;1".'.".,'" ';;'J: l,:~::.:'i-;"."'.1,..-;,.,.(.,~,;t...:\ ~." i" ,f.t,.,~_~~_, J~t..i;: ;;~;, . -.: !'.
Z7
Exhibit "Hit
CITY OF SALINA. KANSAS
CLERK OF THE CITY OOURT
Sl'.lTEI4EHT OF RECEIPTS. DI~URSEMENl'S AND BAT.AliCES OF CASH
JaID1a.1"Y ~. ~947 to December ~947
Balance January ~, ~947
. ~,~62.27
Receiptsl
City.s Fees
Sheriff" s Fees
County Attorney-Regular
CoUDty AttorneT-specia1
JudQ..c1al:,l Fees
Fines
lllsoe11a.neous
Costs
. 2,382.52
959.02
402.50
300.00
73.65
2,577.00
3,590.23
( 95.82)
Total. Re ceipts
Total GaSh to h A.ccounted for
$ 10.189.10
$ 11,351.37
Disbursement,,:
Court Fees to City Clerk
Sheriff" sFees
County Attorney-Regular
County Attorney-8peoial
Judicial Fees to county Treasurer
Fines to County Treasurer
Il1sce1laneous
Gosts Re:f'uDded
$ 2,384.97
969.02
402.50
300.00
73.65
2,452.00
3,'76.62
373.82
Total Disbursements
--1 10.522.58
B elance- ])8 camber 31, 1947
Balance per d.etail Case Belaueas
$
828.79
829.29
Cash LODg
.50
28
;"'.~i)~~,,__: ,:.~ ~,':'.JJ _....._~t;,,:'_ ~t"~,-i.:>, ,; ,~~:t~Y),~-i"h' '. -~:::.;,t-;k,\,.~.~";~ .~, j>iJt-J;~, ;.,:_~'.,::"_:::\' ,:.':"""';..:.....> ; ~f. "k~_' ~,_.j ..,.-~ .';', ,. -~'" ,;'i t,~
'i~~
~
Exhibit IJII
CITY OF SALIlU.. KANSAS
SUMMARY OF THE REOORDS OF THE CIn BUILDING INSPECTOR
January 1. 1947 to December ~1. 1947. Inclusive
Collections tor the Year 1947
Building Permits
Gas lDap8ctions
PlumbiDg Inspections
Eleotrical Inspections
SigB Permits
Taxi-Gab Inspections
BuUdiDg Inspectors ~ges 1947
He owe41-1-47
..lmOWlt Due O1t1 Olerk, December 31, 1947
. 2,433.50
646.00
949.40
491.00
43.00
83.00
$ 4,645.90
3.00
. 4,648.90
4,628.90
I 20.00_
Total Collections
JJnaunt Due Oit1 Clerk for 1947
Remitted to Git1 Clerk
pcnmt Due City Clerk
Gas Receipts 14941 Entered Short
Gas Receipts 14971 Entered Short
PJ:aabiDg Receipts 8503 Eatertd Long
Plumbh'1g Receipts 8857 Omit~d
PluabiDg Ra ceipts 8862 Omitted
Pl'WIlbing Receipts 8863 OIIlitted
PllDllbiDg Receipts 9001 to 9008 OBdtted
$
.50
.50
(.5O)
2.50 .l(
5.JO )(
.50
11.00 )()(
20.00
$
)( UBcollected 120-31-47 - wW. be
Collected aM Paid to Oit,. Clerk
)( >( Turned in J~11948 .
*~_.
'~:'\~1i!;,/:~~:;-~~;,~;)< <, ,:~~\;:~"; ):~"l~''':'~:,;.:?i~(}:..,;,. ,-1";;;';,/ ',;':l / ,,~t.~~tt<~,' .::iX{;.~:4~./('~:'>1.':' ... '+'i",,:.~.~,~ ,'-(:",;t,.,:;:~!~;:':<.:, '.- "<'of""'.,' :';',W,,'
..-- ., '~',. -~j,
30
Exhibit n}{ll
CITY OF SALINA. KANSAS
OOMFARISON OF l:BroSITORY BOmJ AND BALANCES OF DEPOSITS
l)ecellber 31. 1947
The
Farmer s
National
N8JIIe of Aooount Bank
W. H. Eberhardt, City Treasurer $ 26.3,261.40
W. J. Brown, Clerk ot Git1 Court 1,631.95
The
Planter s
State
Bank
$ 283,159.20
The
National
Bank of
.l1IIerics.
$ 260,826.17
..
-
Total $ 264.893.35 $ 283,159.20 . 260,826.17
Less PortiOll of above BalaUce
..aureci by F. D. I. C. 5,000.00 5,000.00 5,000.00
Balaaoe to be seCJl1red by
ooJ.le. teral $ 259,893.35 $ 278,159.20 $ 255,826.17
Required 70 Per cant $ 181,925.31
$ 194,711.30
$ 179,07S.Zl
Bonds Deposited by Bank as
oollateral $ 286,000.00
$ 172,400.00
$ 176,000.00
~
;t,
1.
i
~f:
~'"
.,~
2
~
u
~
{~
~i~
','
l'
~
.,
iJl.
~
IIi'
~
.li'~
~
~
i,
;~
!~~
~M
~t'.;
,~J~l."
e:!1
lIii'J
~
I
~~,
i
;~
Y"
~~
1.0:"
i~1J
I
31
Exhibit -Lit
New York, New York
New York, New York
Chicago, Illinois
New York, New York
Balt:1lllore, Mar11and
Hartford, Connecticut
New York, New York
New York, New York
Bew York, Hew York
Hartford, Connecticut
Baltimore, IU1land
Balt:1more, lIaryland
New York, New York
New York, New York
New York, New York
National Suret1 Corporation
National Surety Corporation
Continental CalUalt1
National SUret1 CorporatiOD
u. s. Fide1i~1 &: Casualty Company
Aetna Casualty & Surety Company
National Suret1 Corporation
')
Ilational Surety Corporation
American Suret1 ComPaI11
Aetna Canalt)" &: Buret1 Company
U. S. Fidelity &: Gua:raBty ComPaB1
U. S. Fidelity &: Guarant1 COIIlP&B1
National Surety CorporatioB
:rid.lit1 &: Casualt1 Company
Fidel1ty &: Caaualty ComPa111
Date
Expires Amount
444-49
4-9-49 $ 5,000.00
aoat1nun.s 5,000.00
~J.4..~1 5,000.00
4-14-51 5,000.00
IndetiBi te 5,000.00
IndetiBite 5,000.00
Continuous 5,000.00
Continuous 50,000.00
Continuous 5,000.00
Continuous 1,000.00
Continuous 1,000.00
CoBtinuous 5,000.00
2,000.00
2,000.00
Date
Ettective
4-1Iv-47
;""5-45
1-13-47
4-lJ.,.47
4..14.47
8-26-4,3
7-3.6-21
192'-47
7-3-33
1-2-26
3-9-37
12-9-41
1-15-46
1v-10-47
1v-1Q..47
Title
Cit1 CoIImisaicmer
City QnDml'ss1ener
City Commissioner
C1 t1 Commissioner.
City Comm1ssiODer
City Manager &: Super1lrteDdeBt of
The Waterworks Deputtaent
Director of Finance & Ci t1 Clerk
Depat1 Director of FiDaBC8 &:
Cit,. Clerk
Cit1 Treasurer
Cashier .. Waterworks Department
Police Judge
Building Inspector
Ci t1 EDg1neer
Clerk ot the Cit1 Court
Marshall ot the City Court
II!!
Alfred IJ.r1gren, Jr.,
.Al N01ce
A. 1'. stedhaa
1.. F. SWlbllSon
Llo1d W. Price
Ellis J. .All1aon
tI1wes E. Banker
Harold E. PetersOJl
Henry" H. Eberhardt
Lois Todd
H. N. Eller
Thomas L. Bayne
Harold F. Harper
W. J. Iro_
L.A. Bartlett
'il\
t,:,
,
~
,
EXCLUSIVE OF...! :WORKS
_.Jlber 311 !t1.
Propert,
Oi ty Bui: nteats:
City Hall Buil4ba
Oit1Ball Coawnts
Fire Sta tioa '1 BulldiDg
Fire Station III Contents - Except Fire Fighting
Apparatus
City Building. 624 N. 7th
Ci t1 BuUd:1ng, 412 Po. t11al1
Oit1 Rest Roo., 110 E. Ash
Bath PaTUliOn,Oak Dale Park
Other Oak Dale Park Bulldings
Bath PaTillieD (Contents)
506 E. .lahGarage
street Department Buildings, 320 E. Ash
Sunset Park Buildings
Street Departaeat Buildings (Contents) 320 E.Ash
Street Department Buildings, 420 E. A8h
Ci t1 BuUd1Jag. 216 W. OrU'f'ord
City Building, 216 W. Crawford (Contents)
Total Coverage - Ci t1 Buildings & Contents Group
.euriaJ. Hall BullfliDg and Contents
MiScellameOU8t
Fire DepartJtent EquiJment
Dwelling &: Garage (Dump Ground)
S.wage Disposal Building &: Ooj,tent8
Ash Street Bulld1Dg &: Coatents
Ahrens Fo.x Fire Truck
lJ1terna tion.al Squad Car
La Franoe :PuIlper
1947 Hudson Coupe
1930 Dedge Hose !ruck
G. M. C. Chemical Truck
1924 Seagrove Ladder !ruck
23 Motor Vehicles &: Other Equiplleat
Shop &: CoBtents(Oak Dale Park)
Urplane HaDger &: Depot
C:l.t1 BuUdings &: .emorial Hall
B~r.at.~1al &Del Cit1 Hall
DweJ.JJ.ng _&~arn - ~WIl B;Ul,Q$me~r'y
C1t1ot $alina, Deposit Aecounts
G.I. C. Trucks (Garbage)
,. .
'"':t,"t :,~r'.''''~,,:
"~ :.-...;?'-'- "f-'__, " ,:,~'"-i;
32
"Hit
Exhibit
Amount ot
Coverage
$ 92,000.00
3,500.00
30,000.00
500.00
1,300.00
8;0.00
1,350.00
5,000.00
4,050.00
500.00
290.00
12,250.00
1,900.00
2,500.00
600 .00
3,500.00
500.00
~~-160. 590..00
.::;
$.
;~~'-.':i1;:;?:I1::r1f~~'i~/{;!:."_::r;-~:tft'"r~~~:t;1/
T' ot Goveri
.... Fire & SIlpplemental
Fire & Supplemental
Fire &:Su.ppleBlental
Fire &: Sapplemental
Fire &: Sllpplemeatal
Fire & &1pplemental
Fire & Supplement&!
Fire &: Suppleaeatal
F:tre & SI1pplemeatal
Fire &: St1ppleJlental
Fire &: Sapplemental
Fire &: Supplemental
Fire &: Supplemental
Fire & Supple.eatal
Fire & &1ppleaental
Fire & Supplemental
Fire &: Supplemental
Fire & Supplemental
-~jF
1~:!!'1:'tft~~:~~iiI~~~~;;;' {J.~'~_nt~/:-(~~,t~'
;?:':l!/P~\
~~~'_'l'T't::;;'\~';"fi:m~f~;i:.M
KANSAS
SALINA
~-'}~:~J~~sW~~'i:~':1W~(~~~,t._(~~.
OF
."f;<ffil'~~:t~~31~Ji"""I";",\'.t:
+--..
4,000.00
850.00
17,800.00
1,000.00
4,,~OO
2,000.00
20,000.00
1,696.00
675.00
275.00
1,500.00
$ 17,391.00..26,391.00
5,000.00
500.00
25/300,000.00
10,000.00
2,SOO.OO
S,ooo.OO
7,500.00
$
Fire & Wind.ton
Fire & WiDdatora
Fire, Ext. lU.nd.tora
Coverage
Fire & Supplemental
Fire & Supplemental
Fire & Theft
Fire & Theft
lire & Theft
Fire & Theft
Fire & Theft
l:Lre & Theft
nre, Thef't &: Van.
Fire &: Sllppl8lD8ntal
F:l.re &: Supplemental
Public L.i.aDUit1
BoUer . Explosion
J'J,re At $o1ppl....tal
Forgery BoDd
nr.,. J1Ddstora, Bail
:':,,''''.t.;<-. ,'t
""T' --"/I: '_.
--
T
i
I
I
I
!
I
i
.3.3
"Mat
Exhibit
CITY OF
.
INSUR OE IH roRCE
EX~ ...Q1
December
JIlQunt of
9over~e
ot ~.oove
-!m
e
Propertr
M18oellaneous
3,000.00
1,150.00
'6000.00
1,000.00
1,000 .00
5,000.00
r.gal L1abUit1 Only
2,OOO~OO
$
Fire, WiDdstn, Hall, etc.
Fire, Wind. tor., Hail, etc.
Fire, WiDdstora, Hail, etc.
Messenger, R~~, etc.
Sate & Bcglar,.
Fire, Windstora, Hail, etc.
D&1I&ge to A1rcraft is Storage
Fire , Extended Coverage
:
PWlper Truck
:r.tre >>epartMat Equi~nt
Aircraft Hanger
Qit,. of SaliDa
City of Salha
Aircraft Hanger
C1 t,. ot SaliBa
Oak Dale Park House
$3,700000 Outside
8,000.00
2,000.00
2,700.00 Inside
10/20,000.00
Fire &: Extended Coverage
fue &: Extended Coverage
.e.senger, Robery,etc.
Acc1dent
Recreatioa Center:
BuildiDg.
Equi~Dt
Robber7, etc.
Veteran's Housing
i;;:~J'-':t,;,~~;".>,i;;:;_':~ ..... ~';,,":::"';:,,::,:. ),"'/ >f\f~::_;, -.;:/,~:;;... >~t.':' ,:~;,:" ,,;,{,t,H~~,,:;.,t,.', ;'X/i.t., i,..;, ,.t..,' ,;:,(;,. '.~.:""~;i:r.-,',>'; . ~:._ '''';''~''~'' _'"1> ' ';~,~." > .';,'""t- if' ,...i..... '." ,'f'+''':'~'- ."'_';>~-' .\.
~~
CITY OF SAtIN.&. ~
ACCOUNTS RE~
December 31. 1947
General Fund:
Police Fines and Forfeitures
Gas Franchis. F..
BtlildiDg IJ1spectors lees not remitted
as ot December 31, 1947
Miscel1e.neOl1S Fees and Permits
Total General Fund
Waterworks J)epartaent Fund:
December 30 & 31, 1946 Collections not remitteCl
until January 2, 1947 $
Petty ea.h J'Wld in CoUectioa otfice not
recorded in City Clerks Records
Total Waterworks Department Pu.nd
Total Accounts Receivable
~~
..
:r..
',Ji
~; ,
~~;
~
,i1'
,,~
.:,~i
\;,;;;
~~
i
'...:,
.,.::0.
;;
'~~
I 8,351.25
1.336.96
20.00
231.11
547.39
170.00
34
Exhibit -Nit
$ 9,939.32
$ 717.39
$10,656.71
l~~'
Exhibit .0.
DoDds
OUtstanding
1~l1....'7
...
$ 15,000.00
5,000.00
15,000.00
1,500.00
..
7,000.00
1,000.00
5,000.00
5,000.00
1,000.00
3,000.00
800.00
6,000.00
600.00
3,000.00
8,000.00
1,100.00
.3,2;0.00
1,Soo.00
l42..54
4,000.00
3,000.00
8,000.00
4,000.00
8,500.00
26,000.00
12,500.00
1'7,046.61
475,000.00
.'
Bond.
J.etirecl
19.'7
'7,000.00
7,000.00
2,000.00
5,000.00
500.00
7,000.00
7,000.00
1,000.00
5,000.00
5,000.00
1,000.00
1,500.00
400.00
.
3,000.00
300.00
1,000.00
2,000.00
275.00
650.00
1,500.00
l42.54
2,000.00
1,'00.00
1,000.00
l,475.4l
2,843.44
2,934.'70
1,73:>.23
Boud.
lane.
191.7
-
-
..
-
..
-
-
..
..
-
..
-
...
....
..
..
load.
Out.~nd:l.ng
.'
bOWlt ot
Or1g1nal
\I.~
. 7,000.00
22,000.00
7,000.00
20,000.00
2,000.00
',000.00
...JIaOOO.OO
2, Ot>>.OO
10,000.00
10,000.00
2,000..00
4,~.OO
1,200.00
. 1)9,662.55
l4l,671.01
34, 21tf."
85,392.58
9,813.19
70,000.00
70,000.00
16,760.97
42,9,'.80
44,37';31
7,)10.04
U, 628 .2'
3,915 t44
"'lk.
,
4-1/4
4-1/.4
4-1/4
4-1/4
J.,-1/ 4
2
2
2
.
-
. 17,046.61
47',000.00
. J.92.046t'~
-
-
...
-
-
...
..
-
-
-
-
9,000.00
900.00
4,000.00
10,000.00
1,37'.00
:t'/,172.7'J
2,971.36
6,9.32..49
18,045.52
2,720.74
1-1/2
1-1/2
1-1/2
1-1/2
1-3/4
1-1/2
1-1/4
2
2
2
.atv1t,.
Date
1..1OwI43-4. . 7.1
10.. 1-4J-47
2- 1.. 43-50
11- 1- 4)-50
12- 1-(43-50
7- 1-14. ~ 471
7- 1- 42-4S
7- 1- 4)0.48
2-15-(4)..48)
5- 1.-(4).4S)
S- 1-(43-~)
3. 1-(4)4)
)- 1-(43-49)
J- 1-(43-49)
'7-1-(4.3-49)
J- 1-(43-40)
1- 1-(43-51)
1- 1.-(43-51)
),900.00
3,000.00
28'.0.
6,000.00
4,500.00
9,000.00
5,47,.4l
11,34.3044
28,9)4.70
14,220.23
6
.
6,.315.09
6,197.19
S'TO.16
7,780.67
5,714.98
10,010.01
',47,o4l
11,343.44
28,934.'70
14,220.23
1
1
1...1/4
1-1/4
1
1
1
1-1/4
1-1/4
1-1/4
1-1/4
1-1/2
1-1/4
2- 1- 4,..'2j
50- 1- 4S-4S
,. 1... 4J0-4S
4- 1- 4'-49)
4- 1- 46-49)
4- 1- 46-m55
9- 1- 47- ~
9- 1- 47-SO
9- 1.147-56
9- 1-(47-'6)
11-1-(48-57)
(2-1-47)(8-1-58)
Date ot
~
1-10-27
10... 1-29
2- 1-)0
11- 1-:;0
12- 1-30
1- 1-3'1
1..u.i38
1- 1-3.
2-15-38
S- 1-38
,.. 1-38
3- 1-39
3- 1-39
3- 1-39
7- 1-39
3- 1-40
1- 1-41
8- 1-41
2- 1-42
50- 1-44-
,.. 1-44-
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
!
Gen.eral Impr.....Dt ... "wage Disposal
IDternal IaprOT.ent ... storm SWe
Internal Iapr....elll8Jlt ... I....r Repair
ID.ternal Iaprov-.ut - stora S...r
Iaternal Iaprov.eut ... J'lood. Control
a.tonQj"l
a.fundi".
luda....t
InterDal IaprCJ9'emcmt .. Olin StrMt
Viaduct
Internal Iaprov..ent - CUrb,Qutter &:
PaTiDg
IDternal Iapr.......Bt .... La_ral Se..rs
Internal Iaprov.ent - Curb, Gutter &:
PaTing
ID.ternal Iaproveaent - La_ral Sewers
Internal Iaproyell8at - a.wer &. PlaBt
Repair
ID.terna.l Iaprov.eat ... Sewer
Internal Impr~ement - CUrb, Gutter &:
Parlna
Internal IJIpreveaeat - Curb, Gutter &.
Pa'YiDI
Internal Iaproy..at ... Lateral Sewr
Internal Imprcwyement - CUrb, Gutter &:
Pa'Yinc
Internal IaprO'Y..ent - Curb . Gutter
Internal !mpro't'....t ... Lateral ....r
Iateraal Iaprcw.ent - Lateral s.wr
IDternal Iaproye.ent .. Curb &: Gutter
IDterBal Daproy..ent .. Pa'Y1ng
IDternal Iapro....ment - Curb 1& Gutter
Internal Improv_ent ... Lateral S.....r
Internal IaprOt'ement .. PavlDg
IBternal ImprO'Y..ent - .aiD '- Lateral
Sewer
IIlternal Iaprovemeat - CUrb, Gutter &.
Pa'YiDg
Internal ImprO'Yemen.t ... a....... Disposal
Totals
Series
lumber
1\-114
-..uS
J-U6
c.J.1'7
P..llS
I-ll9
1\.121
8-122
1-123
8-124-
'..125
'-216
s-l27
P-128
12~
130
8-131
132
133
P-l34
5-135
P-136
....l37
139
140
36
lfP"
Exhibit
o
H'f
~c..ber
Purpose
ille1 Paving
do
do
do
Sewer
do
do
Curb & Gutter
Sewer
Curb & Gu.tter
Sewer
Curb & Gutter
Park IJIprovementa
Sewer
Curb & Gutter
do
do
do
do
Park Improvements
Co.
Water Depar'taent
do
do
4p
do
do
do
do
do
do
do
do
do
do
do
do
do
H. J 0 Taylor Coast.
do
Water Departaeat
Pi
ount
I 2,550.71
3,435..u
1,947.35
9,812.80
20,489090
1,Ul.80
30,238.96
11,594.85
6,248.35
12,582.55
28,482.65
19,068047
10,000.00
5,311.50
2S~222.89
38,883.79
5,6a:>.o3
25,818075
78,590037
6,000.00
Interest Rate
1%
1%
1%
1%
1%
1 %
1%
1 %
1 %
J.%
1%
1%
1%
1%
1%
1%
1%
J..}~%
1-l/ 4 %
1%
9-16-46
9-30-46
3-18-37
4-~47
4-22-47
5-20-47
5-20-47
5-20-47
6.17-47
6-17-47
7-'D.-47
7-ZJ.-47
7-~7
8-19-47
8-1'-47
9-29-47
9-29-47
10-21-47
11-18-47
12-31-47
D
#
46-l3
14
47- 1
2
3
4
5
6
7
8
9
10
11
12
13
14
15
16
17
18
I.
Totals
.
. < ~ _ . _ .' ._. _...... '0"" .__... "~ ~.,,~!-:'.,'~_~r~~n";j~~~~;W.',', r:/:.'./',;~.<~~~;.,"~,'!r:fJt:'..,~~\-,t~~{w~,tf:'ir1.;,~;~'.~~\~~~,:}\tf~J?~~/~~7i:.::~~~~~
37
CITY OF SALINA. KANSAS Schedule 1
STA'l'F.MENT OF RECEIPTS. !)T~TTRc::.li:MF.NTS & BALANCES OF .Q6Wl-
GENERAL Eilm
Ja.nua.ryl. 1947 to December 31. 1947. Inclusive
AmOWlt of Amount ot
Aotus! Over Actual Under
Actual Buas:et BudRet Bu~et
Bala)lC8 - J anuar1 ~, 1947 $ 84.155.6.4- $ 48.158.~ $ >>,997.16 $ -
Receipts:
Licenees,Fees & Fermi ts
(SOO.1-A) $ 26,679.40 $ 16,718.00 $ 9,961.40 -
Ad Valorem TaDS 38,849.87 36,942.38 1,9<11.49
Sales Tax ResidUe 4,884.69 8,023.96 3,139.27
Cigarette TaX 10,681.58 8,000.00 2,681.58 -
Franchises 15,410.06 11,660.26 3,749.80 -
Fines, Fees & Solts -
Police court 31,291.46 19,800.00 11,491.46 -
City Court 2,147.26 1,500 .00 647.26
Parking Meters 18,834.50 13,000.00 5,834.50 -
Rents 35.00 35.00
Sales & Services 8,945.92 6,500.00 2,445.92 -
Refunds & Re coveries 879.51 50.00 829.51 -
J41scel1aneous 29.18 897.42 - 868.24
Total Receipts $ 158.633,43 $ 123.127.02 $ Ji, S06.JJ. $
Total Cash to be Accounted for $ ?42. 7~ $ 171.285.50 $ 71.503.57 $
Disbursements:
Administrati- & Finan-
(Soh.1-B~
City Court (Sch.l-C
police Dept. (Sch.l-D
Engineering Dept.
(Sob.l-E)
Milk InspectiDas & Health Dept.
(Sch.l-F) 7,272.05
Legal Dept. (Sch.1-G) 5,709.05
BuUding Dept. (Sch. l-R) 3,376.4l.
Garbage & Rubbish (Soh. l-I) YI ,28? .15
Parking Meter Dept. (Sch.l-J) 3.334.37
Total Disbursements $ 162.~bS.31
$ 'i!l, 285.00
5,800.00
64,604.00
14,465.00
10,150.00
4,130.00
4,470.00
30,381.50
10.000.00
$ 171.285.50
. 28,690.77
6,000.39
59,490.20
11,407 .92
Balance Deoember 31, 1947
$ 80.220.76 $ ~
-
$ 1,405.17
200.39
$ 5,113.80
- 3,057.08
MIl 2,877 .95
1,579.0;
.. 1,093.59
6,905.65 -
.. 6.665.6,
$-- I 8,717.19
$ 80.220.76 $ -
38
Schedule -],.A"
;R.i.
FUND
1 1947 to Dece.~r
In.olllsive
J.
Amount ot
Actual UDder
B~et
$ -
-
-
-
-
..
48.00
35.00
75.GO
-
..
..
10.00
47.00
25.00
-
-
15.80
100.00
-
-
..
~
41.50
-
..
-
-
-
8.00
112.50
250.00
51.00
150.00
-
lJaou.nt of
Actual OYer
, Budget
1 50.00
-
2,500.00
-
2,628.90
20000
..
-
1 :". (',"
......",-'.1) ..-'
10.00
54.00
98.00
-
..
..
75.00
22.00
-
..
-
125000
330000
330.00
..
..
3,712.50
25.00
410.00
525.00
-
..
-
..
-
Budget
. 100.00
150.00
2,000.00
100.00
2,000000
100.00
200 .00
1100000
5CJO~
50.00
100.00
100.00
450000
200.00
300.00
750.00
75.00
75.00
550000
50000
100.00
900.00
1,500000
200 .00
10000
3,000.00
75.00
850.00
25.00
8.00
100000
250.00
650000
300.00
Aotual
. 150000
150.00
4,500000
100.00
4,628090
120.00
152.00
865.00
WoCO
60.00
154.00
198.00
440.00
153.00
Z15000
825.00
97.00
60.00
450.00
50.00
225.00
1,230.00
1,830.00
152.50
10.00
6,712.50
100.00
1,260.00
550.00
..
7.50
-
599000
150.00
.1l1ction aDd potioneera Liceues
hto WreokiDg Licenses
Beverage Dealer Licenses
Bill Board. Licenses
BuUdillg Permits and Inspectors Fee.
Ooacrete Conatru.etion Licenses
Dance Fermi t.
Dog Licenses and IaI>O',md i ~
Electrical WtriBg Lioeaaea
Gas 11 tters Licenses
House Moving Permits
Buckster, Yendor aDd. PedcUing License.
Insuran.ce Company aDd Ageat Mcenses
Junk Dealer, BlJ3er aDd Colle ctors Licenses
Plmiber aDd Gas Fitters Licenses
Pool Hall aBdBowliDg Alle, Licenses
PlWlbera QertUicate ,.es
Pep Gern Stalld. Li08ases
Show and'l'heatre Licenses
SkatiDg IUJak Licenses
Street .ldYertisiDg License.
TaXi-Cab License.
Taxi-Cab Drivers LioeDSes
Truck aDd Team Li08ues
leat PackiJag Pera1ts
.......at lI.chiDe License.
Ou DrUliDg Pertlits
lIule lachiDe Perm. ts
~. License.
lIuna Lice...a
ftotop'apllera License8
Sewerc.ae'OUoa Permits
IIUk ... hod Inspection Licenses
he Broker. Licenses
$
$ 16.718.00
Totals
.M.'"'
'~"'.""~'~''1,J::, ,t d"..j,fr;'
'. ",..:~r';.I'..: ! """;'l\.~,;;.-;;"_:' i~-;,):<.',: ',~'t;;\"'.i.;<: ~",",' ..;';:,~{,.:,'.~..., ,,-,,~,,,~__ ':'t,~, :; ."",,~.-~:;t'.'>J ','io;~ .0~'~.'
'. ',;;~",'.;.' '. :~",?;,..r.:-~:,X'~; ,;'~~"...:~);>",.<~ ;~;""~,,,,~:,.~,:.:',-:'--i' '<.~,J.,_ .;>....~,f>::~i";~, /,i\r,:.,Ji.':,:,\{t t,: :;-<,,_ .~tJ,f;:4;.".,"~~'.:".#i,i.
39
Schedule 11-B II
CITY OF SALINA. KAN~
I}ETAIL OF DTIlAURSEMENTS
GENERAL FUND - ADMINISTRATIVE AND Fn{ANCE DEPAR'l'Mli:NT
~a.ry 1. 1947 to December---1!. 1947
Inclusi~
Actual
Sala~li. & Wages:
Oity Commissioners
Oi ty Manager
City Clerk
Oi ty Treasurer
City Bookkeeper
City Manager's Secretary
Building Inspector Be Assistant
DuttP GroUM Caretaker
RestroQlll Caretaker & Police Matron
DePllty city Clerk
Clerk & Typist
$ 375.00
3,075.00
1,537.50
5'19.97
1,935.00
1,095.00
3,573.50
960.00
360.00
2,287 .50
1,280.00
Bu~et
JJnount ot Amount of
Actual Over Ac'buiU UDder
Budget Bu~et
$ 375.00 -
3i~~ - $ 525.00
1,620.00 82.50
750.00 - 150.03
1,800.00 $ 135.00
1,140.00 .. 45.00
4,300.00 - 726.50
960.00
240 .00 120.00 -
2,400.00 - 112.50
1,150.00 130.00
Total Salareis Be Wages $ 17,07S.47 $ lS,335.00 .. 1 1,256.53
Profess1oBal & Contracted
Services $ 1,261.00 $ 2,000.00 I - $ 739.00
OftiCfi SUpplies & Expense. 2,973.95 2,500.00 473.95 -
Printblg 889.02 500.00 389.02 ..
Election Expease 2,336.30 1,500.00 836.30 -
Maintenance ot Equipmeat 201.03 250.00 ... 48.97
Insurance Be Bond Premiums 499.98 450.00 49.98 -
Traveling Expense 1,041.93 250.00 791.93 -
Furaiture & Equipaeat 2,022.75 1,000.00 1,022.75 -
Befunds 50.00 50.00 -2>,1.
Misoellaneous 210.10 250.00 39.90
Americanizatioa Genter 126.24 200.00 - 73.76
Totals ~S.690.77 $27.28~.OO j1.405.77 $.
-;""~' {.;..t~:~~'i'..,~~~tH~i~:1~'~,'/ -,',".tw,;;.;?','*.,-:..., ~~-'f~..:i:"j:'
~:_~:~ ' r.~.,~ .: "\":"'\ ;';' -,"t:,,-~,-.t: < ;.;.;;:~j~,_...;:,_,,,,,:~;i;j~;;: ':~'i\:,>,';> ';;~'O#-i:":t.i,_':,, 'v".~l,;, "~)-:'!;
.:<.'..._.-",;1,',,"_-: _, -~'!'l'-" -:;,,'~~., 4-'~ "-,: _.-,". -<: -'i:....
; ,-......'-.. ,:;"':.'f..', ~>",',,-- -~
40
Schedule "1...0"
C:rfY OF SALINA, KANSAS
DETAIL OF DTSRT1R.ctreUF.NTS
GENERAL FUND. - CITY OOURT DEP ART.MElf.l'
J~Y 1. 1947 to December 31. 1947. Inclusive
Actual
Amount ot
Actual Oyer
Budl:et . Bu_t
DOUBt of
Actual UDder
Budaet
Salaries and Wagesl
Total Salariea and Wages
$ 2,400.00 $ 2,400.00 $ - $
l~SSO.OO 1,200.00 350.00
1,780.00 1,500.00 280.00
$ 5,730.00 $ 5,100.00 . 630.00 t
-
Judge
Clerk
Marshall
..
tit
-
Totals
$ 215.49 $ 270.00 . .. $ 54.51
54.90 375.00 - 320.10
- 25.00 - 25.00
.. 30.00 - 30.00
. 6,000.39 $5,Soo.00 t 200.39 $ ..
--
Office SUpplies aDd Expense
Traveling Expense
Miscellpeous
Bond Prem1uJll
.,,;;:,,-_,~-~_..;r'''''''::'''~~ :::','; '}~1,' :,,11.
\:'.;\~. :../- ",f;;i., ,,~:~"\i;_:~a, ',"-;,}..,~~..,,'~',,;:r. ',;,>r;,";,~'~>:", 'A
..'~,::.~
.:")W,,, . ",h\,t;.: '''~J-,-\ij(;-'..1.;;'>~ ,'~;"y(,:~i:.~t,~;-..',..,- ,;",ii~;~:'~~~'~';;:~ ":"',~,"'4'.."I'",.J;~.~
41.
Schedule 'l-D"
~-
yITY OF SAI.rNA. KANSAS
DjTAIL OF DISBlJRSEMEN'!S
GENERAL :roND - POLICE DEPARTMEN'l'
January 1. 1947 to December ,31. 1947. Inclusive
Actual
Budget
.Amount of
Actual Over
Budget
Amount of
Actual Under
BudPt
Se.la.ries and Wde.,
Chief of Police
Police Captain
Desk Sergeants
Patrolaen & Special Police
Dog Catchers
$ 3,187.50 $ 3,300.00 - . 112,50
3,373.16 2,340.00 . 1,033.16 -
9, 22S.00 9,000.00 228.00 ..
31,261.27 38,140.00 .. 7,(f'/S.73
1,755.00 1,Soo.00 - 45.00
Total Se.l~ies and Wages . 48,804.93 . 54,780.00 . . 5,975.07
ProfeHional &: Contracted Services $ 1,693.40 . 1,764.00 . "" $ 70.60
Oftice Supplies &: Expeu. 1,569.37 1,000.00 569.37 -
MaintelWl08 &: Repairs 3,159.28 2,500.00 659.28
Material Be supplies 719.70 400.00 319.70 -
InsuraBee &: Bond Preaiuas 49.65 10.00 39.65
Gasoline, Oil, Grease, Etc. 2,327.92 2, 000.00 3Z1.92 -
Traveling ExpeBSe 332.97 150.00 1SG.97 -
FIlrnitve &: EqniJRent 745.13 1,500.00 754.87
lIiscellaBeous 87.S5 500.00 - 412.15
Totals
$ 59,490.20 $ 64,604400 $
-
$ 5,113.80
~,~'i'R;';, ,,'_.'~. :*.
:n\:':f ,'},: '_'",.;',' __~~~';'i1:1( : _.,-;."..'.' ",.;.~;.>:-:;7~"'.-i:... '_-'::;;:,O,:>:,,:,.t<.':. 1"~~',;-",,~ .,:.<J,".....:'..<~ ,':'. \~""', "" ....: ,'. :-I-~ .,", "K'
42
Schedule tt1-E"
CITY OF SALINA. KANSAS
~AIL OF DISBlJRSEXEN'l'S
GENERAL WND- ENGINEERING DEPARTMENT
Janu~Y 1. 1947 to D$toember 31. 1947, Inclusive
Salaries and ilas:es:
Ci ty EDgineer
Field Engineer
Other Employees
Professional Services
Amount of AmOU11t of
ActUl Over Actual UDder
Actual Budget Bu~et BudJ!:et
I 3,187.50 . 3,300.00 $ - . 11.50
2,345.20 2,100.00 245.20 -
2,387.00 5,700.00 - 3,313.00
1,510.27 1,000.00 510.27 -
Total . 9,4'29.97 1 12,100.00 $ $ 2,670.03
Office Supplies Be ExpeBS8 $ 143.96 $ 150.00 $ - $ 6.04
Legal Printing 1,213.00 1,000.00 213.00 -
Maintenance of Equlpaeat 186.62 300.00 - 113.38
Materials and SuppJ.ies 271.74 150.00 12.1.74 -
Insurance &: Bond Premiums 24.54 15.00 9.54
GasoliBe, Oil, Grease &: Anti..Freeze 138.ocr 150.00 - 11.91
New Equipll.ent - 300.00 - 300.00
Miscellaneous 300.00 - 300 .00
Totals
. 11,407.92 . l4,465.oo $ -
$ 3.051.08
--
~
,
.~
"'
'~
~
l~~
"
$.
~
'';;(z;;''-:k>>-'-;~;.,~:_~:\<,.ci~'p'f~/,,';- ~;:~::",i':l~.'-~~:';.",,;i,=:"'i};,k.t"';:~""~"~:j.:,:(.~~,',,:'t~; /:~}"';,.,~ ,J;i~~:;>:~h':><"'\ ~:~<,i'~~,,'.:( ....,; ~,.;f';'i\;,f,,~\i..., ,f".t ".~~. ",'~':;:',.,-<;: ..t;~ _.:"",-:;.
F..,.., iC'\<\' ;'i'~--,;:::.\ ,',-~., ~l ~ ,< \..~'-:.~,;;t.- -;"'-'~-"--_L ,,,'h '" .
43
Schedule "l-F"
...----
CITY OF SlLINA. KANSAS
DETAIL OF DISBURSEMENTS
QiNERAL FUND - MILK INSPECTIONS AND HEALTH DEPARTMENT
~
1
'4
~
i
;;
f
'~;J
~
..
,t~
;~~
l,i).~
.::~
~;.f~!,}~~~,~:'~~'('~. ~;:l~-~P'~~f,~:;i":~:,:_S;;,:,,:\::;,,\-':::-"!L::j ;'~<~:;;-';'~~~""? ..... ';;~5r~)Ji:p-;;:J"llr;:';:f:;~ '; ~';."~:';':l~.~'~~_'jt. 'i~-''<.'. . :;>: 'fr v~;, ~~.~~,.~' i' ..'-~;
,c;r. ,>"" ",;'~ . ......... . .in""L'Jr''':~~j<_~;" {.*~ ~;,..,:'_ :,;:~. '... ;,,""id>~ "",.""~ ..;,:,,-:, ';..,1;, ,;OJ.:'. .,~ . ,,", ",:-"",.",~ ::.,,~'..-,
'~.:<-,,---, ,-~. '-""
44
Schedule 1t1-GtI
-----
CITY OF ~&T.nrl. KAN~
DETAIL~OF DISBURSEXENTS
GENERAL FUND - IEGAL DEPARTMENT_
January 1. 1947 to Qecember 31. 1947. Inclusive
tA
'.
f(
~~
:;~
'.,
{,
~\
.~
~{
1*
'''i
f,~
~i
,,\'
..,i
',.'
'.
~~;
'j;
,:~
.:'f.i.::~L~~.::t>...:> -' ,:/\~:-" ;::>: '_ ;-:<<Oi,t.},';-~I;'-
':~>,<~,>:"'.:;,.'
"'.;~fr.':,J,"\ .::'i{r- .(: ':1'--' ,,-;;"_'-C''';- _ ""> .;." ;;:"1 't,,," ,~'~~''', 4 '
'r~.(~' ~"""~::: ,., ,;;,'.~:,,';.,~,"',."'.,':~\,,
T.,'::'~"~_-'.--A_:..-;<_:;'-_,::,_",.,:,_
45
Schedule Itl-H1f
CITY OF SAL:pll. KANSAS
DETAIL OF DISBlJRSE}.{ENTS
GENERAL PUND - BUILDING DEPARTMENT
January 1. 1947 to Dec!!ber 31. 1947. Inclusive
4ctual
Salary ot City Hall Custodian t 1,657.50
Protessiona1 & Contracted Services 9.34
Maintenance Buildings & Equ!pneat 897 .69
llater1als and Supplies 521.63
Insuran_ 49.00
KiscellaBeous 35.00
Equipmeat 206.25
Amount et Amount ot
Actual Over Actual Under
B~et Bu.et Budget
$ 1,620.00 $ J7.50 $ -
1,500.00 - 1,490.66
600.00 '8'1.69 -
600.00 - 78.37
100.00 51.00
50.00 ..,.; 15.00
- 206.25 -
Totals
$ 3,376.4l . 4,470.00 *
-
$ 1,093.59
; f': 'l:"',, ~:~:::,;",:;,:~';:.:,:_:\. '" '-., -: ~,I.~,;'~....,~,:;';''':i.r:!t~ '~:",~" ~~ ;io.'J ~:,;_,~",,;, . ~:~~_:, '"~:~, _','
.. iV_"':....'~"
-"'" ,-_._-,...~,-, ,- '.....
46
Sohedule "1-1"
QITY 0l.,iAT.TN4. KANSAS
DETAIL OF DISBURSl!a4ENTS
GENERAL iUND - GARBAGE & RUBBISH RDIOVAL DEPARTMENT
January 1. 1947 to DeC!!!!Qer 31. 1947. In.clusive
Amount ot Amount ot
Actual. Over Actual Under
Actual Budget Bucucet_ BudRet
Salaries and WaRes
Superintendent . 2,152.50 $ 2,220.00 $ 67.50
Other Emp1018es 30,4Z7.75 23,694.00 $ 6,733.75 -
Total Salaries and Wages $ 32,580.25 $25,914.00 $ 6,666.25 i -
Office SUpplies and Expense 20.00 - 20.00
Maintenance of Equipuat 2,514.13 1,$00.00 714.13
Mat8risls & Su.pplua 252.1. 50.00 202.19 -
Insurance & laond Premiums 115.oo 97.50 17.50 -
Gasoline, Oll, Grease & 1, 597.0S
A11ti-Freese 1,000.00 597.0S
New EquiIDeat - 1,000.00 - 1,000.00
Mis cellaneous 228.50 500.00 - 271.50
Totals
$ 37,287.15 $ 30,381.50
6,905.65
-
',i,'-
.~.
..
'ry
!::
~:;
't
'I
~~1
if
; .~'
;.
,"~
.,;;
;-j
:I~!i
~::
.....: ,-,!"#',f",, _-,,_,;."~':
'<4. ",,\
~. "~:,:';i,.. ~'.....~~,
IJ.,'- -._'"
i-",~.~..,.J,"lt:...:~.il,';":''J..;'';; ,,~r.:<
47
Schedule. "l_JIt
CITY OF SALINA. KANSAS
DETAIL OF DISBURSEMENTS
GENERAL FUND - PARKING .METER DEPARTMENT
Totals
AJnoun~ of AmoWlt of
Actual Over Actual Under
Actual Budget Budget Budget
$ 1,0111-.40 I 2,020.00 .. $ 1,005.60
1,639.71 2,500.00 - 860.29
472.10 4,080.00 .. 3,f::IJ7.90
~8.16 1,400.00 - 1,191.84
. 3,334.37 $ 10,000.00 .. $ 6,665.63
---
Equ!pIlent
Mater1a1.e and Snpplies
Wages and Salaries
Repairs
'~~"'~r,.~~..-.~: d.;.J"--";:;"'{"",~,-", :J4~; ',. ~"",."., .,:..~...;.',"~'<.~-" ~-N<.M,>~.;.._' rf.',*';."l;-i~,.i1'l;,;~,"-i,>t
f'.,''''''*' i'".' ..;;,. . }j'll! j.'.""'';.'
"" '"' ~ ...., ..:',,;.. ,", -". l. '.k. ,,' ''''.
~~"~;~"~""'I;/;~".~', .."~'_~
""e."..._ , '<"1 ";I. :~. .. . 'T.' .' '.:,l 'r ..': ' .. ." .H'. ".. ".~ .,., . .'t,. ..':ill. ".~L'.
;);l1~."';..:.;E' :Ii' ""':;.".II"~. .iill.. ,;.. '.i.""....s"":,,- .""~;;....1li,!l;~iii,;;.'"t:;' ....~
.1Ii_. . ''ill ~.... ~., lJ . .~ .ni ~_~ . ..,~...~_~~, ~. ""_""""'~'._~" " ~".... . _'Mi' ~. . .
i.t,~I~l!l....k..~tld$:....J.. l ;4:~~~,lu!!l
,&i>>~\);~ ... ,j,~_~,.1'1. lW.1
.~l;_
~.4' !~l..... '1__
Ii..... 4t~.~
~ii;l1s. t.. 1,.**
....U..fii~;J. (*~..f'" ..
..."")
~'.hl i1ie.l,,,.
'_"1 ~. \.~'....\ tw
II~
. ;,.. ... . .~;=JI.N
"n <~ht
A....' taut.
,s. l:l1l.~._
n~..
~'fttt1 ,16N~.j.g
~)"t_ ~tiW,u....4!I ~.~'...
lh~1Ube' . $,;;'\;4"'''
..1:tl~Il_
ii'....W. .. '.51'!;~.t..
~_~l".eU. ~":U!lt.ln."'-
,....
l~rll!l~ . .110. ,........
~ _".:f4PIJ1. . l<i"';.~.~:1~.u'
tl"~..l
~s..G\l4J.l1i''''_.
'."'l!tlw~'UJ'''.:t_t.
,~W_
.1'''''..'' llP.t
~,.el /Jv.
. ..~t.b~ .".1.... '.. ..,_
<,
'!lI. "4.'0 .~. ,.,ut7-4ii fi.4,W .,.~W
41
.;,.~~~!l. t1,i(#
"",~t.,>r
ld,t\.~t;:tj.,i_
~ nl___' 19'1t
c.lt
..
..
;~ l4'tl~.ci ~'j.m."~ ~ J,G4:..~4
J~ ..tot:;; IJe.~~ 1~."
U.~~!." '.01'.&1 ',.t.>>.J4.
~";1'<.c~~"'>.__ W~.'41t<'-" .1'Ir:A"~ ~","!ll"..yt._~ __~~.w-""-:~"""
4t ""-'I
..
S~,..)iI;
~
~
~
',11'.~ $;
4.ii..~
'->>'.~1
.. Ii
(i;i......ll..1
~...1d1~
...
...
...
4. JU.1~.
~--
...
,"<81"') \, _.I.\.""
-
T r : ~1lt. L . ~ ~
...f._lll: i 11' II'
.. 111..
l'.~
...
$ J 'fJ:B
..
...
..
..
..
...
1~, .00
1,t!OO.&<o
~"""'.'Ipi.~" r
..
ilI!M~.. n....~~ n
..
W n U ..,ll
~ r'J'LlL~
1.l"d)
'-"..)1
SJ~_
J4? .;l$
~.~..-
..
....
~
.).. 'M<<..4.Ii;
.... :wI4'~~~~ .....~:...._ I' LI '.In 1 Jif 4- 'm ..114_.
~.Ij.J .:r.1 _ J" .."ll ~_;.1. I.. ..,. lIlu 8lVa.
...
f J. '1l+I.4i
rr Jl.. L ',u.ll "-'11} lilt"
).m.ooi.
4.ie'.5G.
:e.)4t}.Oti>
'I!.
...
.
1,.tX?
..
_tw JIIII"~~ 'i! . pi'- TW"
.
~1'j.Qi~
~@.co
'. """,'A ~1/'1
".~fi''''
a6.i)
1.'~{~.;t1
lJ~.J~
14" .11
aM. .;,z;'
~."
).00.00
.,~~! .or,
l~.o(~
1. Gt'Q.t.HJ
..
...
J~ni;a.
$.\1 ,., ...
":, ;<:rc, 0- ~~;,,,:.\.. ~~.
. '.~::.,;<,'-J,~4r",:'!'r, ,," ':","':" ,~; -- ,-
.~,C<.- '"iI.", ;'_;PJ.. c, :.~'-- -~"_ ", -, ". '_ - 'jf~';- - ""'_ ,.f,_ ~
Schedule 11311
49
$ 21,790.05 $20,950.26 1 839.79 $ -
90.00 - 90.00 -
42.50 99 .39 - 56.89
4,638.,42 3,OV.91 1,610.51 -
7,693.62 8,250.00 .. 556.,38
442.41 - 442.4l -
2.32 ... 2.32 ...
$ 34.699.32 $32.327 .50 1 2.11)..76 ..
$ J/.125.oo $37,000.00 $ 125.00 ...
cm OF .RILINA. KANS1~
S'l'.A.TEMEN'J' OF RECEIPl'S, DI!=;RUF~gN'I'S AND BALANCES OF CASH
PARK DEPARTMENT FUND
Ja.zxuary1. 1947. to DecEIIlber 31. 1947. Inclu.si~
Actua;!
Amount or
Actual Over
Bu<ket
Budget
BaJ.anoe - Januar;rl, 1947
$ 2.~5.68 $ 4.67?~ $
Receipts:
Ad Valorem Taxes
Rent
Services and Sales
SeJ.es Tax Residue
Swimming Peol ... Gross Receipts
Miscellaneous
R~fuDds and Recoveries
Total Receipts
Total Cash to be Aocounted for
Disbursements s
&lperintendent1s Salar1 $ 2,775.00 $ 3,000.00 $
Labor 19,804.88 20,000.00
Office SUpplies and Expense 90.62 50.00
utilities 230.73 150.00
Building & Equiplent Maintenance 750.75 500.00
Materials and Supplies 2,632.67 1,800.00
Rent - Thomas Park 100.00 100.00
Gasoline, Oil, Grease, Anti-Freese 266.35 300.00
Tools and EquiIS8nt 2,536.07 1,500.00
New Improvements 658.19 1,ooe.OO
Insurance and Bond PremiUllS 72.89 25.00
Swbaning Pool - Gross Disbursements 4,572.51 8,375.00
Miscellaneous 53.66 200.00
..
-
40.64
80.73
250.75
832.67
..
-
1,036.07
.
47.89
-
Total Disbursements
. 34,. 5J.A..34 $37 .OOO.op $ ..
$ 2.580.66 $ - $ 2.580.66
BaJ.ance - December 31, 1947
Amount ot
Aotual Under
Bu~et
$ 2.246.76
$ 225 .00
195.12
..
...
...
..
...
33.65
..
341.81
..
3,802.49
146.34
$ 2.455.66
$ ..
;:";;':,, ';;"~,'_,e'>,.,,~(;':>:;{,~
:' ""'s ;~_~;:~Ii,..,'.ll'~:;;~~',,~~<
1:"X;~:'~- ~;,:'\;\':'~{,'" .'{,:, j ,~~):,;,r.. ~r::;:~~~':~;~.~~~S'?;"'; "::'l:" '~',:: ,,~..
-; >'., ",,: _::.i.p;:' ''--X.i;,.;t.''i,;:~>t~,-;-:-. :,";~~ < ;r'A':'~~';'" ;',;,-:A:; ::/ 'r''::>'.L~ :'>./,,1' '., '",,,,,,,.:;~,)\).;:;::J.{~'~~\'.?!, ,~.:_~-;': ;~:
...",:,-~,./;;i. l 'fin!'''-, ~~:'tj~ ;~: '_ -~ . )'.~";,:,~<~~',J;,,, .'~~;it'j.,J
50
Schech1le '3-.A It
CITY OF SALINA. KANSAS
STATEMENT OF REOEIPl'S. DIS3URSElt1ENTS AND BALANrns OF CASH
PARK DEPARTMENT FUND - srrIMMING roOL FUND
J~Y 1. 1947 to December 31. 1947. Inclusive
Amount ot Amount of
Actual Over A.ctual Under
Actual Budget Bud*et Bu<U!:et
Balance .. January 1~ 1947 . .. $ - t .. . ..
Receipts:
Rent aDd Concessions $ 305.35 $ 250.00 $ 55.35 $ -
Services and Sales 7,381.80 8,000.00 - 618.20
Refunds and Recoveries 6.47 .. .. -
Total Receipts $ 7.693.62 "8~250.00 . - $ 562.85
Total Cash to be Accounted For $ 7,693.62 $8.250.00 . - . 562.85
..
Disbursementss
Salaries and Wages . 3,607.40 $4,500.00 $ $ 892.60
Oft11iie SUpplies and ExP8pe 67.2!J 100.00 - 12.80
W"ater 116.70 600.00 - 483.30
Light, Heat and Power 108.68 75.00 33.68 -
Materials and Supplies 498.84 1,000.00 .. 501.16
Building and Equipaent 69.69
Maintenance 1,500.00 .. 1,430.31
Furaiture and Equipnent 500.00 .. 500.00
.isce1laneous 6.00 100.00 - 94.00
InsuraaCB 78.00 .. 78.00 -
Total Disbursements $ 4,572.51 $ 8,375.00 $ - $ 3,802.49
---
Net IaCOJDe (Ref'leeted in
Schedule tt 311) $ 3.121.11
Y:~~~':~~~'\"~~t!t:!,:?~'~~~~Z;;..~~~;.,:~,.~n&~:~,:r:~-,"~~::?'&':'t~~'~:;~;,iJ1;;~h~1':1!!!;.l'iA:t,;""i-,~~:-;~,7@:;.'~'':;:~::.,.::1'1~:;C!jf;''''J';ol.;.~~.~,,"'7i.'i't;:~~:~"r~M(Jr:~~~~it:''':~~lf~,{l~.~:.r,i'~ ~~"('&~~ J~':!J'~~,~~~, :';~t,;.W~~l\>h~"~~"'.~f~"~j~:,,,:;,'~('';lf'_.','~". .1; '_ ,:-:.__..,~,
51
Schedule "41t
CITY OF SAT.INA. ~
STATEMENT 9F RECEIPTS. DISRUR~NTS AND BALANCES OF C.&'
MEtiOlUAL HALL FUND
January 1. 1946 to December 31. 1947. Inclusive
B&lance - January 1, 1947
Receil?ts:
Ad Valorem Taxes
Rents and Coacessions
Services and S8.les
Sales Tax
Refunds and Recoveries
Mis cellaneous
Amount ot Amount ot
Actual Over Actual Under
ActuAl ~uds:et Bttdaet Bwlnt
$ ..L.2~02 $ 292~2 $.... 7.696.97 -
Total Receipts
$ 5,244.61 $5,045.81
3,123.00 3,625.00
71.50 70.61
1,115.43 1,234.46
243.99 250.00
ZlO.99 497 .00
$ lO~069~~~ $lO:722.~
. 19S.8O .
... 502.00
.89 ...
- 119.03
- 6.01
- 226.01
$ - $ 653.36
$ 7,GU.61 $ -
Total Cash to be Accounted For $ 18,058.61 $11,015.00
Disbursements:
~ GIlstodians -Salary . 1,6;0.00 $ l,Soo.oo t ... $ 150.00
Other Salaries 1,919.S0 2,040.00 ... 120.20
Office Supplies & Expense 64.69 75.00 10.31
Utilities 1,305.18 1,500.00 .. 194.S2
BuUding & Equipment
Maintenance 2,005.72 1,000.00 1,005.72 -
Materials and Supplies 525.98 500.00 25.98 -
Insur8.l1C8 & Bond Premiums 148.93 150.00 19S.93 ...
Furniture & Equipment 853.S3 500.00 353.8.3 -
!few linproveJllents 5,533.38 3,400.00 2,133.38 ...
Miscellaneous 24.00 50.00 ... 26.00
Total Disbursements $ 14.231.~~ $11.0~.OO # 3.216.a.. -
Balance - December 31, 1947 $ J,SZl.10 $ - $ 3,SZl.10 -
~,;:,'It~,;:.: .:,,,,,- :;;t:~" .t.,,!';..'.'}:;i /'/>> .1:':".':;j.~;;."\j.",..Jv.';r-;'C~;::::'f;:!, <:....J,<~;,.,'.'.4i:-:~;:',.;:;;.~l:,-'::^ \',I>;.",.:,,,,~,'.it~,,.~~J~ "..:.
,f, __ ',~:" -..~..;ti;
<'::'~-: ::;~.$!t, ~ -~;,< "'~~'J.\i'~f'::~,,, ;;: ; '_'f ,,:' ':';" i~~ ;., ~, ;,t-
52
Sehedule -5'
--
~~~.-. ,,~. ~-',~'I_,," ,;- - :'.~\!_:"< ...., ~',.,:,._..': ;;",_;~,-;"
53
Schedule "6ft
CITY OF SALINA. KANSAs
ST.A.TEMENT OF RECEIPTS, DISBURS:i.iXENTS AND BALANCF.S OF CA..~
GENERAL lMPRDVEMENT FUND
January 1. 1947 to December 31. 1947. Inclusive
Balance - Janua.r1 1, 1947
t
..~
ReceiptSI
Ad Valore. TaDS
Spec1alUs8.aent Taxes
.eed Cutting
Water Service Lines
Sales &: Services
Sales Tax Rss:ldue
Mis ceJ.J.ane ous
Easement Tax
~
I~
:!Ii
..~
Total Receipts
Total Cash to be AOCOUBted for
;;
;,}
Disburseaental
Saleries aDd Wages
Frofessional and Contracted
Services
Mainte1W108 of Equipleat
Materials aDd SU,pplies
Gasoline, OU, Grease, Anti-
Freese
Tools and Equipnent
Equ1p1l8at Rental
Miscellaneous
Retunds
~~
;~
~
~,
,,'5
N
~
~
~;ij
~,/;'
~
~,':
~
Total DisburSeJDeats
BalaBoa ... Deoember 31, 1947
\:'i;
(;
i\'
~
~
,~:t
~%:
v'
rt'
---
lf~>;
~.,
~"
}
n
i~
c(~
~~:~
:-;ii
Actual
Alnaunt of
Aotual Over
~u~.t u Budget
Amount of
Actual Under
Bu~et
$ 3.088.12 $ 2.165.00 . 92.3.19 $ -
$26,554.72 $ 25,483.48 $ 1,071.24 $ -
992.62 700.00 292.62 -
.. 200.00 - 200JJQ
362.65 - 362.65 -
5,656.65 4,U4.26 1,522.39 ..
124.71 167.26 .. 42.55
119.52 - 119.52 -
J33.810.87 t 30.ssS.oo $ 3.125.87 -
$36.899.06 $ 32.850.00 $ 4.049.06 -
$15,105.23 $ 16,400.00 $ - $ 1,294.77
691.57 5,500.00 - 4,808.43
601.05 700.00 - 98.95
4,122.47 7,500.00 3,377.53
272.85 500.00 .. 2'Z1.l5
3,141.28 500.00 2,641.28 -
152.10 200.00 - 47.90
59.Z7 1,550.00 - 1,490.73
5.50 .. 5.50 -
$~151.32 . 32.850.00 $ ---=_ $ 8.698.68
~12.747.74 $ :.- '12.747.7~ . ...
-
"L. '~..,:.':r::""_~:f;:'~~~~"~,H~-:\i'f",.~';'>1,:;J~:", ,.';~;..t_:,~,;.:i.t~<:j.~:;,,/r~';~l,';!:.~;)j. ."'_ .'l:~~ 1'. - .''':''':;;;i;:',:oI'..rlol~'~i:', ;'-(' ~',>~~'}"~f''': .;,'li<~....~,,:~~;".'.
_-" ',:',::k:-<.!,. . '....,'..;;1<.. ~~.::~,:;-'.;< >,..,">.;i:Ii:,'l;~i-'.~2'>:i.,,.;._. ~':-f.t.:
54
SChedule lt71t
CITY Of 3.4LINA.. KANSAS
STATEMENT OF RECEIPTS, DTSRTTR~:NTS A.lID BAT.A~GF.S OF (,.4~
~~ LIGHT. JW~t.JJ:ID ~ FUND
J~Y 1. 1947 to December 31. 1947. Inclusive
Amowlt of Amount ot
.lctlla1 Over Actual Under
AotUal Budget Budget Bucket
Balance .. January 1, 1947 $ 7.353.58 $ 4.121..22 . 3.231.62 -
Receipts:
Ad Valorem TaDS $ 18,582.43 * 17,855.21 . 7Z1.22 . ..
Seles TaX 3,909.52 3,754.61 154.91 ..
Bftu.ds &: Recoveries 1,713.18 418.22 1,295.07 -
Total Receipts $. 24.205.",- $. 22.028.0~ $ 2.177.20 . -
Total Cash to Be Aocounted For $. 31.558.82 t 26.150.00 $ 5.408.82 $ ..
Disbursements ; $ 615.00 $ 650.00 $ $
Water Hy'drallt Rental ... 35.00
Water, Ci t1 Buildings 291.25 350.00 .. 58.75
Street Lighting 6,951.74 6,500.00 451.74 -
Traffic Ie Christmas Lights 162.23 250.00 .. 87.77
Cit1 Bullc1ings - Lights 640.58 600.00 40.58 ..
City BJdldings - Heat 1,032.44 1,000.00 32.44 ..
Street lIbi teway Lighting 14,208.95 16,000.00 - 1,291.05
Street Light Maintenance 274.63 600.00 .. 325.37
Miscellaneous .. 200.00 - 200 .00
Total Disbursements i 24.176.82 i 26.150.00 . - $ 1.973..18
Balance - December 31, 1947 $ 7.382.00 ,.. f7.382.00 $
..'. - -
>---
l.o.
:"l'~
55
Schedule "8"
~ITY OF ~INA. KANSAS
SlATEMENT OF RECEIPl'S. DISB~S.lND BALANCES OF nA~H
!IRR)RT FUND
Jan.ua1"Y 1. 1947 to December 31. 1947.IBc1usive
Amount ot _OWL' ot
Actual Over Actual Under
Actual Budget BudRet Budget
$ 7.379.73 $. 206.95 $. 7.172.78 $. ..
$ 4,621.64 $ 4,423.10 $ 198.54 $ ..
986.76 1,041.14 - 54.38
1.00 .. 1.00 -
960.00 108.81 851.19 ..
778.00 720.00 58.00 -
$ 7.347.40 $ 6.293.0~ $ 1.054.35 $ -
$ 14.727.13 $ 9,500.00 $ 8,2Zl.1~ ..
---....
$ 1,656.60 $ 1,386.40 t
450.26 4..C' ,
8.93 4.00
304.08 109.60
- 5,000.00
3,540.00 -
3,884.00 -
523.32 -
$ 10.376.19 $ 6.500.00 $3.867.19 $ -
$. ~~ $ - "~~9.9A $ _ ..
Balance .. January 1, 1947
Receipts,
Ad Valorem Tax
Sales Tax
Ilieoellaneous
~:
Airport
Hangars
Total Receipts
,
!,~
!
'~
Total Cash to be AOOCNnte4 For
~bureements:
Salaries and Wages
Materials and Sl1Allies
UtUiti8s
IBsurance
EquipDent
Prof'ellsiODal & Contracted Services
Buildings and Grounds
Maintenance Buildings &
EquiJE8nt
r~
i
ri
~.
I
~v
~
r.'
~
~
~~
~
~:
~
iA:
~;!
~
.~1:
Total Disbursements
Bal&nce .. December 31, 1947
~
~?i
~
~
~~
~i
~
I
~
;1:
y~
~
~,'
ih'
~
~;
.:~
270.20 . ..
uor~a6 ..
4.93 ..
194.48 ..
.. 5,000.00
3,540.00 ..
3,884.00 ..
523.32 ..
'l;(~~~',iI'i!:Y~)';<;;';';;?];:'i:!?;:;"f;::V'~~~.;:f};;~"i',fi,\<';;\i~;Y'<~~;;,~t;;"';>!Ji';,;;,'{':'...\;l~<'''li!li:o::~;n ~7 .~, , ._,,,,,~_,,......~,_,,,,..,.,, ""'''.'''''''_'''''''''''"''~'' _~__. ~'. . ..._~~,.. _.,
;J
!
~
~
~
I'J
r
~~.
~
~~.,
I
~ii
~
I'"
~~H
~;
r~
~.
;,-iI:
b
,~
j~~
t;.;.
lt~
~
~
,t
~,
~~
~
~
~
;t;
~
r::
~
;~
if
~~
i~
"
;::r:
',;:,;
:J~
ii~
. .
I".
H
~~
:;;
".
',.'1;
</~,
Schedule "9"
CITY 01 ~t~ nws&.R
S'I'iTWEN'I' OF RE~IPrS, DISBTJRSElIIKNTS AND ~ALANCES OF CASH
aETERY Emm
January 1. 1947 to DecemP.9r .n" 194? Inclusive
Balance - Janusr11, 1947
Receiptss
Ad viI_. Tax
Fees and Permits
Burial
Markers
Let Transfers
Interest
Lota Sold
Grave Space Sold
Care of Lots
Mis cellaneous
Sales Tax
Total Receipts
Total Cash to Be Aocounted For
D1sbursem.ents:
-s8xtoa' 8 Salar1
Other Salarie 8
ottice Supplies and Expense
Utllit1es
Ma.intenance
Ma.terials and SUpplies
Gasoline, ou, etc.
Tools & Equipneat, etc.
Miscellaneous and Insurance
Landscape Supervisor
Iew IJapr-OVElll8ats
Total. Disbursements
Balance - December 31, 1947
Awtual
--
Budget
Amount of
Aotual Over
Bu.dget
- - ---
56
l
J.1Bount of
Actual Under
BudRet
$. 4.664.0. 2.470.85 $ 2.193.8S $.
$ 3,862.45 $ 3,707.54 $
2,897 .50 2,500.00
74.00 100.00
10.00 10.00
150.00 150.00
1,005.00 2,500.00
340.00 250.00
215.75 193.13
13.00 50.00
82S.29 563.66
$. 9.395.99 $ 10.024.33
$ 14.060~ . 12,494.68
154.91
397.50
-
..
..
..
90.00
22.62
..
264.63
$ -
$1. 56?54
..
1 ..
-
26.00
-
..
1,495.00
-
jo; . .'u
37.00
..
$ 628.3.4
. -
1 1,777.50 $ 1,800.00 $ .. . 22.50
5,502.91- 5,224.68 Z78.Z7 -
88.20 70.00 18.20 -
73.70 SO.OO 23.70 -
335.51 300.00 35.51 -
252.61 300.00 .. 47.39
181.12 150.00 31.12 -
436.30 1,000.00 - 563.70
97.90 .. 97.90 ..
412.50 600.00 .. 187.50
.. 3,000.00 .. 3,000.00
. 9.1;8.29 $ 12..494.68 $ - $ 3.3'6.39
1 .4, 991~' $ .. .4. 901~?3 $ ..
,,5, ,/
"\;'ii<!,,
j'. ..:..Af. ',.-'iJ::.';'., :)-_ ),:~. ~',."i .' ;,-:liC~J":,,.:":', ~ ,-,>, ........~:J:_ 'AJ., ';""
""
.,-..., -,".- !
"'.
57
CITY 9F SALINA. ~
Sl.l'WiENT OF RECEIPTS, DISBURSEMENj.'S AND BALANpgs Schedule 111011
OF CASH
S'.rR.EEl', .lLLEI AND SEWER FUND
January 1. 1947 to December 31. ~9~7, Inclusive
A.ctual
Balance - January 1, 1947
. 6.23l~ $ 1.?76.0~
Budl2:et_
Receipts:
Ad Talorem TaX
Sales Tax
Rentals
Services and Sales
street & Alley Repairs
Other
Highway Maintenance State and
GolUlty
$ 32,338.67 $ 31,133.67
6,880.86 6,;54.26
113.00 75.00
2,487.65
~54.62
1,666.52
I 4.4.J~
$. 50,477.79
>>18 cellaneous
Total Receipts
Tetal Cash to Aeoount For
D1sl.!.e~sementa I
~ies and Wali!es
Su.perintendent
Meohanios
Mai:ntenance Paved Streets &
Alleys 7,492.50
RePairs Paved Streets & Alleys 3,633.80
Maintenance Unpaved Str'eets &
Alleys 4,609.95
Jlaintuanoe Se_rs 1,446.05
Sweeper Oferater 3,327.00
Maintenance Br1Qps 12.80
Maintenance Bp!dings 36.00
Maintenance Equipaent 2S? /85
JI1scellaneous ~2J.a22
Total Sahries & Wages 1 30,1~~-;~
Eqai~ Rental -
Ott1ce SllppUes Ie kpepae 77 .22
Utilities 320.19
Maintenance street Sweeper 2,032.96
Maintenance Buildings & Equiraent 4, 9'b .25
Materials and Supplies 1,&99.77
Rant 69.00
Travel 550.00
Insurance & Bond Prsmiwns 159.23
Gasoline,Oil,Grease,Anti-Freese 3,477.29
Equipleat and Tools 330.00
Transter to llaGh1ne17 & Equipnent 2,300.00
lIiseel1anaous 2.207 .28
'etal Disburse.eats . 4S.81l.89
$
1,000.00
5,000.00
1,666.52
444.'~
. 4S.fn3.9c
1 47.850.00
3,187.50 . 3,300.00
3,776.50 4,560.00
5,000.00
2,500.00
5,000.00
5,000.00
2,400.00
1,500.00
1,000.00
1,000.00
1.eoo.OO
$ 32,260.00
250.00
100.00
300.00
1,000.00
4,000.00
1,000.00
240.00
150.00
250.00
6,800.00
1,000.00
..
500.00
$ 47~850.oo
_B_alanoe .. "aMber 3~, 1947
t 1.662.99 $ __ -
Amount of
Actual Oyer
_ Budget._
J 4.255.37 ,
1 1,205.00
326.60
38.00
1,487 ..65
..
..
. ..
. '2.62:7 .79
. ...
..
2,492.50
1,133.80
..
..
927.00
..
..
$
..
1.654a~'
..
-
..
20.19
1,032.96
9'b .25
899.77
..
400.00
..
..
-
2,300.00
1 1.~~~~
, ~,662.90
Amount of
Actual Under
BudJ;{et
-
. ..
-
..
..
4,245.38
-
~9.42
$. 1.62:7.58
.. ..
$. 112.50
783.50
-
..
390.05
3,553.95
..
1,JJ1l.20
964.00
712.05
-
. 1,796.00
250.00
22.78
..
-
..
..
171.00
..
90.71
3,322.71
670.00
..
..
. -- ..
. ..
~~~;!,l'.l\';,;'lii',l1~;;:':;~i'(,,;";.,.,.,.,..::~,i~'i'~W:;r~,,[!~i&f/~~;'Z";1~.;;jf',~1Q.;'I:",_""."",...._",,.__........,,....,.,.......,._.v,_,,.<..,~. . ~,<,.,.~,.....~."' __ _, __ _.. _.~__
58
Schedule "U-
CITY OF SALINA. KANSAS
STAn14ENT Ql~CEIPrS. DI$tJRS&]JIENTS .AND BAT.A1lJQ!i;S OF nl$:L.
HBLIC HEALTH NURSING EUND
~y 1. 1947 to Decenber 31. 1947. Inclusive
~J
"~
~
~
t.
~.
,
~~
Amount of Amount ot
Actual Over Actual UIldtr
Actual ..!udget Budget BUcUzet
Balance - Januar1 1, 1947 $ 249.~ $~~ , 92.s~ j ..
Receipts: # 2,189 .26 . 2,Cfl9.47 $ 109.79 $
Ad Valorem Tax ..
Sales Tax 462.74 463.50 - .76
Total Re ceipts . 2,652.00 $ 2,542.97 $ 109.03 $ -
Total Gash to Account For . 2,901." $ 2,700.00 $ 201.88 $ -
Disbursements to
Publ:1o Health Nursing As..oiatioa 2, 700.00 2,700.00 .. ...
Bala11ce .. Dee.ber 31, 1947 $ 201.88 $ .. $ 201.8S -
-
-
~
~.
:f;
t
~
.
~
~
!(
~
~
r
i1'
.
*
,
.;I
~.
~
~~
q
,~
~.
~
:t":.
;J
"
:~i
~.
~
~
"
i
~~
f.
~
f.
~~
!:~
...
~
~
'I
l
~~!
~
~
~.
~f
~~
f
~.
~1
;\
~
.~;
~'
~
~.:tt ' ,'M;,.,..:;...,;J.:j.p.~i'. ':~,J;
"~'_ ~._ .i.'1o; ,-,"
59
Schedule 112'
0ft'I OF SALINA. KANSAS
ST.lTliMENT OF RECEI1?TS. DISBURSEMENTS AND B~T.~NCES OF CJS1t..
BA.ND FOND
January 1. 1947 1;0 December 31. 1947 .Inclusi~
Total Receipts
Amount ot Amount of
Actual Over ActUal Uad..
Actual BuCiget Bua,et BudRet
$ 481.13 $ 2~.07 $ 194.0~ # ..
. 4,726.90 . 4,505.64 . 221.26 $ ..
997.81 957.~ 40.52 ..
--
. 5,724.71 $ 5,462.93 $ i6"1.78 $ ..
. 6,205.84 $ 5,750.00 $ 455.84 $ ..
5,750.00 5.750.00 .. ..
-
$ 455.84 . .. $ 45'.84 $ ..
- -
BalallC8 .. January 1, 1947
Receipts:
Ad Valerem Tax
Sales Tax
Total Cash to Account For
Disbwsemeats to
Se.Uaa Band Board
Balance - December 31, 1947
,'~,
;Jl.
J4
,>'\
f~
b~~;
w~
~~
~..~
~
~v
~
!~. ~'
<9.
,;;~:'
~~
~
'~~
W,#
I
i"~
,
(f
;'
~)
j~: '
~~:!
;'.:&(
,:;;~~
'/~~
~
!S<l
f.~ ,
~
j;~
~.:
9
r'i
N
,-
~~
~,
~"~
~....
J; ~
~\~
.;;.
~)i
:i~_
h-;,
rn
~
\i?
~
:;;,;,
~
fi1
':-c',
i
,t
;'~~
,B;
i'l
:;t
~:"
~
~~
(}
~~~
~-J.~
~.;~ ~t:'~~Bl: ,-/,\< ~'" ,--,)
60
Schedule "13"
cm OF SlLIN4, KAN~
STJ.TEm:NT OF RECEIPl'S. DISRITR~S AND BAT.AJiCES OF GI.C:~
LIBRARY iUNp
JanUarY 1. 1947 to December 31. 19.47 ~Inolusive
Amount ot Amount ot
Actual OVer Actual Under
Actual Budget Bucket BudRet
BeJ.aIlce - January 1, 1947 . 432 .~8 $ 4..130.96 $ - $ 3.698.38
Receipts: $11,941.38 ill. 504.'39 436.99
Ad Valerem Tax $ . ..
Sales Tax 2,52:1.93 1,858.67 669.26 -
Total Receipts $14..f:f:J ..3': W.363.06 . 1.106~ 1 ..
Total Cash to Account For 114,901.89 $17,494.02 * - $ 2,592.13
Disbursements to
Library Board 114,888.06 $17,494.02 * .. $ 2,605.96
Balance - De cember 31, 1947 t 13.83 . - . 13.83 $ ..
l':
fi
~
,#.
i-J~
,
~,~~,
:!lt~
,(,.'
~".
\.'J
~
i'"
fj
~l
!f:~:~
~J.
~~~
;;;,)'
~~;
"I
~i!
It
~4
e~
~i~
t1
;i:
if~
g
,~
~;
f5
:.~
'::t
~,y
':~
(,~
S
~:ryl
t:~
~1
~~~!
.&
!i
~
~
~~(
~'Jl;\~i::-~'~,:\1f ".~.~ y.),)~':'~ ~- . jJ .
61
Schedule lt14n
CITY OF SALIN!. KANSAS
ST.lTEMF.lA' OF RECEIPTS, DTSRrrR~ENTS AND BSLANCES OF C1~.c;tH
BINWJ!a!iD OONTBOL FUND
JallUaX"Y 1. 1947 to December 31. 1947.Inclusive
Balance .. January 1, 1947
~ceipts:
Ad Valorem TaX
Sal.es TaX
Total Receipts
Total. Cash to Aeoount For
Disbursements:
Sala;ries and Wages
Materials aDd Supplies
Total D1sbursemeats
Bal.ance - DeoeDiJer 31, 1947
Amount ot Amount ot
Actual Over ActUal Under
Actual_ B~e:L _....~d~et Buda'et
. 2.520.~8 $ 1.690.04 L 830.24 L -
. 21.84 . '20.10 . $ 1,74 . ..
.. 'ZI9.50 - 279.50
$ 21,84 $ 299.60 $ - $ 277 .76
$ 2,542.12 $1,989.64 . 552.48 $ ..
--
$ .. $1,000.00 $ - $ 1,000.00
l46.70 989.64 .. 842.94
$ 146.70 $1,989.64 $ .. . 1,842.94
. 2,395.44 $ .. $ 2,395.42 . ..
-..-
62
Schedule -15"
HU1crest
Memorial
Trust
Fund J~
$ 736.00
I ..
..
..
..
..
-
860.00
..
-
...
$ --:- "'.00
. 1.S96~OO
1 -
..
...
..
152.00
..
..
114.00
1 266.00
. !aJJQ~
OF
OF
NT
De O$I\ber
'J to
l'
1
J.._ ,
Fir_n f 8
Rellet
F1reaen r s
Peuio.
Fwld
Schedule
-1 -
..
..
306050
385.04
24,500.00
..
..
..
t.
1
7,
1 34. 613 .45
. 39.00a.53
..
42l.91
8
8.857.0'/
18,793.05
----
5,921046
1,260.10
..
..
..
..
..
1,675.51
..
...
.
1
.
.
5,959.01
1,260010
321050
515004
24,500000
825.00
860000
3,078.95
189.00
9, 42l.91
46.930.51
83.878029
$.
1
$
.
Bal&11ce .. January 1,
Receipts:
Ad Valorem Tax
Sale. Tax
Membership F.es and Dues
Inter.st
Investlleate Matured
Sales ot Perpetual Care
Sales Jluoleua Space
Retwada aDd Recoveries
M18 ce1laneOU,s
Gii'ts, Grants aDd Apportionaents
Total. Receipts
Total Caah to AooOUD.t lor
1947
3260'71
466.16
720.00
..
...
..
J'10.20
13.11
.
-
..
..
7,665.00
..
..
..
..
$
'26.71
466.56
720.00
.,U7.00
152.00
,u2034
YTOe20
1'0011
$
1 1.896051
. 37.111.<t~
7.665000-
11.128.0~,.
.
1
~
72.186037
1
.
Dislnlr.elleats:
L1te InnrallC8
Health aDd AoeUen't IDsuran_
Relief P81JIeats to Disabled .en
PeuioDa Paid
ComIdssiolll8 on Sale ot space
R.ta.ud.
Prote..ioaal Services
lIisoellaneous
Tetal Disburs....t.
Balaace ... >>e08'" 31, 1947
-,r;;:'if
~ :.","~~ ":'''':...~tk-'.' . .. -~,;-;~~: ." ,~/,:"., :~'n.;'
.;~ _~~-_...r- -'I!~~^'" ,
~
Schadule"15..,l"
CITY OF SALIN.!' KANSAS
~.J2l..iEGEIPTS, DISBURSEMENTS AND ~AT.A~(]i;S OF CASH
FJ:RF.UEN'S PENSION WND
Ja1lUal"Y 1. 1947 to December 31, 1947.lnclusive
To tal Re ceipts
Amount ot Amount of
Actual Over Actual Under
..A9tua1 B1lC1dt BucUte t -1!Ydget
$ 9.935~ t '.649.75 $ 286.~ $ ..
$ 5,921..46 $ 5,671.69 $ 249.77 $ ..
1,260.10 . 1,178.56 81.54 ..
1,675.51 1,200.00 475.51
$ 8, 857.C17 $ 8,050.25 . 806.82 $ ..
.. 18,793.05 $17,700.00 . 1,013.05 $ ..
Balance - JeJ!~ 1, 1947
Receipts:
.Ad Valorem Tax
sales Tax
Ref'ubds and Recoveries
Total Cash to Account For
Disbur semants:
Pensions Paid
$ 7,665.00 $ 7,700.00 .
-
$
35.00
Total Disbursements
$ 7,665.00 $ 7,700.00 $
..
$
35.00
Balance (i) December 31, 1947
. 11,128.05 $ 10,000.00 $ 1,128.50 $
--
-
i
~
"
.,
~,t
~l".' '..
;,f; ,':~ ",,:!: ,....',,', -:,/"-"1 ,-,,-..~. 'lj.ji',~~>':'jji~ . :~'
.: :.~:.,.y~!}i1i<:~,i'~s!?'~i~~'.~~:':'. ;!',;~A-~:',,;'
64
Schedule .l~.
.&m,..OF aAT.INA.. lC6uq,IR.
~- ".'" "J -.' ,',--.
65
SChedule "16"
CITY OF SALINA. KANSAS
STATEMENT OF RECEIPTS. DISBURSEM:ENTS AND BAT.AijCSS OF r.A~H
:oplJSTRIAL DEVEIDH4ENT FUND
January 1~ 1947 to December :31. 1947. Inclusive
Total Receipts
Aaaunt of Amount ot
Actual Over Actual Under
Actual Bu~et Bucket Bud.2et
. lQ.016.67 $ ... . 10.016.6'] L--
. 10,106.67 $ 9,661.'7 .. 445 ..30 .. ...
2,170.11 2,762.39 .. 592.28
--
. 12:;'216.78 $12,423.76 .. ... $ 146.98
--
$ 22,293.45 $12,423.76 $ 9,869~69 $ ..
Balance .. Janua.r1 1, 1947
Receipts. s
Ad Valorem Tax
Sales Tax ResiDe
Total Cash to Account For
;;
"f
'.
f,:"
...
Disbursements:
ExpencU.tli.n.
.. 1,819.21 112,423.76 .
..
$
..
:i
~:
Total Disbursements
$ 1,819.21 $12,423.76 .
-
$10,604.55
~i .
Balance .. December 31, 1947
$ 20,474.24 $
'20,474.24 $
-
,
;;
-"t;
,~
,
':r.
,~~
";~
..
:,-.)
~i
::,.~
jk~
,'!J
66
Schedule -17"
CITY OF SALINA. KANSAS
STATEMENT OF REcgmS, DTSRURSEIiENTS AND BALANCES O~ CASij
SFECT4T. FUND IN tOO OF BONDS
J2UlUarY 1. 1947 to December 31. 1947. Inclusive
Actual.
Budltet
Amount ot
.lctual Over
BudRe~
Amount ot
Aotual Under
Budtlet
i
~
Balance - JanUar,. 1, 1947
Reoeipts:
.Ad Valorem Tax
Sales Tax Residue
t 4i,9~ $_..
$ 41.984.32 .
-
$ 6o,641.0S . 57,902.22 $
13,020.67 $ 16,571.99 .
-
$
..
-
-
!t
Total Re ceipts
$ 73,661.75 $ 74,540.21 $
.
898.46
~
Total Cash to Acoount For
$ U5,646.07 $ 74,540.';J. $ 41,105.86 $
-
~
~sbursements :
Transter to Construction FUnd $ 113,202.36 $ 74,540.21 $ 38,662.15 .
..
~
"",.
i
Balance - December 31, 1947
. 2,443.71 $
-
$ 2,443.71 $
-
,~
-"
~i;
~~r;~
~r
~~:
~~
tA.
r::
~, ,
~\~t'
\>.
{:"
t:~
~::~
~.~l
~
,;{i
t;.
';'~'
~~:
~~.
",':"~,k>',-"'i:---:-;;'
ff!
Schedule "18a
.2m... OF SAIJ!T!. KANSAS
STATl41I4ENT OF RECEIPTS, P::rsBURSEMENTS.,jND BALANCES OF CASH
BOND AND INTEREST FUND
January 1. 1947 to December 31" 1947. Inclusiv!..
~
AJnount of Amount of
ActUal OVer Actual Under
Actual Budget BudRet Bv.5lBet
-
Balance - JtiIlu~y 1, 1947 . 14.150.52 $ 3.7?3.?? $ 10."'6.99 t -
Receipts:
.AcI Va,;J.orem Tax
General Bonds $ 01,471.76 $59, CJ:J4.97 $ 2,376.79 $ -
Speo1al B_d~ & Interest 260.00 200.00 60.00 -
Special Assessment 25,110.61 21,538.2'7 3,572.34 -
Transfered trom COndellDation
Fund 25.29 - 25.29 -
--
Total Reciipts $ 86,867.66 $80,833.24- $ 6,034.42 $ -
Total Cash to Account For $101,018.18 .84, 606.77 t 16,411.u $ -
ptsburseme...!Ui!= $ 71,741.32 $62,767.54 $ 8,973.78 $
Bond Principal -
B ODd Interest 4,565.67 3,799.76 765.91 -
Commission and Postage 98.26 350.00 - 251.74
City's Sh&r'e Special Aasessments 7,717.22- 17,689.47 - 9,972.25
---
Total Disbursements . 84,122.47 $84,606.77 $ - $ 484.30
Nalance - J)e eeJlber 31, 1947 $ 16,895.71 . . $ 16,895.71 $ ...
---
;i
~t
~.
:;;
~{
iJ
J
t:i
~
w,
"".' ,
~.:it
~
~
^\~
~
~
t,
.;~
;~
-.,..'
;,,)
;,If
~
,~,,-j.~
~:1
;;~.
::,f
('j
~;;,;
'.',:.-,
~, c-\
:":,
~1
~4.
~~\
:~~:
;A~
"l',;,.
:~:.;t
!~
:~;~:.
~~~
:~
f{
~.(
ifi;
~~~;
':'*
,.
~:f~';~:'::'',o,?~;~:;1;';}_~~>,:~,:::~.{~:r,;,~;:~i~:'';;!~?4,\~~,~~::;,'::~_t;:J~~~(~~<_:!'~":'~:~:~':i~'i : ';t,r: '''''l~:~",.~'t-:-i:~,t.>''~~',:,,;~.:}~.,~.,\~~.'~~~7<'~, .*.,~.~:Wt(':r~,~;', ',~',..., ~"'" 'P~"_.' ,. _ '.' -' " ~,,,.
68
Schedule -1911
gTY OF ,qAT.TtJ", ~
Sl'J.TEI4ENT OF REGEIPrS, DI..~tJRSliXENTS AND BAI.Jl'WF.~ OF ~
WATERWORKS DEPARTMENT PUN~
Janu~y 1. 1947 to December 31. 1947. Inclusive
.~
Balance - January 1, 1947
$ 227,01'.58
,~
Receipts:
HydraBt Rental
Operating Receipts
Investmeats
Interest
Miscellaneous
* 615.00
l.4O,088.99
23,611.60
1,.367.56
2,099 .80
,.,
, 'l;'~
~
r~'
;~~~
,
i
~
~;t:'
~~.
,*,
~~
~";,
1.~"
~~:
W
:IJ.,
~;'~
l\ij
~
~
~:,;~::
~ ,t
Total Receipts
Total Cash to ACCOW1t For
Disbursements:
Commissions aDd Postage
OperatiDg Appropriations
Investaeats - leaporar1 Notes
Vacation P&1
Land
$ 1~.782.95
$ 394,818.53
NOD
$131,229.44
235,915.89
NONE
1,500.00
Total Disbursemeats
$ 368.645.33
. 26.173.20
Balanoe .. Decelber 31, 1947
~$
k~
~~'~
,.
;,~;!,{
.,
)~
~f:~
"'l?
'.~i
.:<
?:- .~
~:".
f:~\
i;ij;;,;
~7"~
~;J
':.~,~
:~~
~.I[
,~~
f~
~,7
.:tl
~~
~~;i'.'~~):::~~~~,;:~l:!~~~~~;~-~H~~~cj~~;;,~1::l1~:;t~~'f'f4::;':~~~:';,~;i~~~~~t"~~':;{~'~;:,';_',;:~lt:~'"':i,:~S'2;,';~.W{,?~:ij'~4,~;:)nYt:I!;tii1<'f~:wi#~~;j:~~l:W~~.~"..~~.~".,,-,.., ~. ...., ~"" "..~ .,O'..
Schedule "20ft
CITY OF SALINA. KAN~
STATEMENT OF RECEIPTS. D~cmUR.~NTS AND B4T.'I~ OF CASH
OONDEMNATION PUND
January 1. 1947. to December ;!" 1947 .Incl~i!!-.
Balance - January 1, 1947
$ 25.29
1,169.95
Receipts
Total Cash to Account For
$1,195.24
DisbursemeatSJ
Protessional Services
DaJDage .lards
Transterred to Bond and Interest
Transferred to Adm. and Finance
$ 95.00
1,050.00
25.29
24.95
Total Disbursements
$1,195.24
Balance - December 31, 194'1
NONE
.
69
70
Schedule .. 2l"
CITY Q.
i1ATD1ENT 0 RECEIPTS. DISBURSEMENT,
OONSTRUCTION m
i.I!!!! ~1947 to December 3. ive
-
Garb " Chanin
Gutter Lateral Ball Park Stor.
Tetal Sidewalka Pa'Yil'lJ. Hall ~j" Sewer Pa:r~,; ,: IIlPl"Ol'ementa Sewers SewSR.
- , ---
Balances ... January 1, 1947 . 13.662.0~ $ 124.71 $ 508036 I 7.339~ $ 3.186.66 . 1.739.29 I 763~98 . .. .~ tilt . ... $ ...
, --
Receipts:
Benetit Assessments Paid $ 30,072.28 . ... 14,452.30 123,8'12.02 I .. $ 1,747096 . - $ - $ .. I .. I ...
B ODd and Premiua 475,319.50 .. .. - .. .. .. .. .. .. 475,.389.50
Ci tr'. Share 7,717.22 III .. 7,717.,22 .. .. .. .. .. - ..
Transter trf>ll -In !'uu of Bonds Fund." llJ,202.36 .. - - .. - .. .. .. 11.3,202..36 -
Girt., Grants " Approtlo.-eat. 7,750.00 .. .. .. .. .. - 500 .00 .. - 7,250000
Ref'lmds aDd Recoyer:les 162.86 - 162086 .. .. .. - - - .. -
Borrowed Mone1 235,915089 - - 1'Zl ,732.73 .. 6,723..30 .. - 16,000.00 85,459.86 ..
...... -- -
Total Receipts $ ~0.2lO _11 $ .. '4.615.16 $159.321.97 . .. I 8..471026 I. M . 500.00 $ 16.000.00 $198.to2.22 $ ~2,639.50
Total Cash to A.oount For $ 883,872.15 . l2.4.71 $~ ,12.3 .5~ 1166.661007 $ .3.186060 . 10,210.55 $ 763.98 $ 500.00 . 16,000.00 $198.662.22 $ ~2.639.59
Diaburaeaeatsl
Prote..iollal Be Qontracted
Seryieea 1801,432.80 $ - . - $ltl,732.34 $ ... I 6,723030 $ ... . .. $ .. $l92,rr/7.16 $ 474.000.00
Material aDd Supplies 3,165.81 - 3,087.49 tilt .. .. 78.32 .. - .. ..
Temporary.... Paid 17,744.06 .. .. 17,744.06 .. .. .. .. .. .. ""
Sal&T'us aDd Wages 614.26 .. .. .. .. .. 614.26 .. .. .. ...
Gaaol1De, Oil, Grease, etc., 11.10 .. .. - .. .. ll.10 .. tilt .. ..
Mia0811aneous 8,752.04 12.4.71 .. 2,682.71 .. 1,344.19 60.30 .. .. 4, 540.1.3 lit
Kenwoocl Park 2,08'.99 ... .. - ... .. .. .. 2,085.99 ... ""
Q,unty Park 13,500.33 ... - - ... - .. ... 13,500.33 .. ..
- ....
'total Disburaements J2 $ l24.71 13.087 .J..9 .~,159oll $ .. ~ 8,067..49 $ 763.98 NODe .1 1,,?86.32 ~97.517.~ 1
Balance .. December 31, 1947 '16 I None 12.036.0J I 18..'01.96 . ~~186.60 t 2.143.06 . None $ 500.00 I 413.68 $ 1.1.&.4.93 $
. -.
1.....'.,.
_'I
.1
I
i
,
.
J!'~.., "I
~".",...i\"'_'--"_:-,__,,,;..-,"
/" ",,~:,~,_:;:. ~'A>;,:.;;;;f '. ~"'~'-~':l:'"r.;:
71
Schedule "22"
,--
CITY OF SALINA. KAN~
~ OF RECEIPl'S. DT~URSEMEN!'S AND BAUNCES QF CASH
~~ TAX. WITHHELD PUND
January 1. 1947 to December :31. 1947.l1-Inclusive
Balance - Janua.r11, 1947
Receipts out of Wages Paid 1947
$ 1,255.60
18,300.25
Total to Account for
$ 19,555.85
Disbursements:
Te United states Collector Internal Revenue
. 17,994.35
Balance - Deceaber 31, 1947
I 1,561.50
--j; ",'-;',,,'':;' ",..,
.;.0,::;;;'<;,::",1:"0
ii,_.",
:..i, .~,
.~'-,,,,"':l~ '
Schedule "23"
CITY OF SALINA. KANSAS
rEATEIiENT OF RECElPl'S. ~uaSllllllN'l'8 AND BALANCES OF CASH
BRIDGE 01. ~ MACHINERY
BUTT.nING AND EWIBfiNT PUW
January 1. 1947 to December 31. 1947. Inclusive
Balance - J anua.ry 1, 1947
}.lece:1Pts :
Transterred trOll (street, Alle,.. and Sewer Fu.md.t
Total Cash to Account For
DlbburseJl8nts:
Tools aDd Equipuent
Balance III December 31, 194'1
t 8,8:tl.74
t 4,483.98
$ 13,311.72
ll,Oll.72
$ 2,300.00
c,_.,-_,'
;~~
I~";
72
q ';'-.i _'-''' ->'-_'~ .- !~-.-~. - - _,",,' _';"1" ,:_ /"
~ , ;..;.....
"~',-",-,,,, "~"-
~'~~;;, 'h', ~:'t.."':'i,:~~;:,%,jt'f~:" ~,_,
73
Schedule "24"
CITY OF $ALINA. KANSAS
STATEMENT OF RECEIPTS, DT~UF~1f.NT~ AND BALANCES OF CASH
mTE AND iEDERAL TAX (SW1l4L'1ING IOOL)
Ja.IlU81"Y 1. 1947 to December 31. 1947. Inclusive
Balance - January 1, 1947 BODe
Re ceipts $ 1,536.99
Disbursements 1,536.99
Balance - December 31, 1947 $ None
i:~*~/ "~- ._:;",.,...,. ~: ~~J;
-;)!: :':'~: '~~'Ai: ~}:i~~ ','f;, ;';l;!",":,"'.: ,:;,;,,-/-.;-. :'",i:i-"'~',l'~.;I-'~~\-:"< _~ )'~':%,,~':~il~. "i\i4.. " ::r.';,,::.,l;,.t. l.
JT- ~, ;1." ,,>~, _','+'i~" If.' \*";';';.t. 't.;:>;;;.;~" ,,~:;,~; j;-,,~f' .
74
Schedule "2511
CITY OF SALINA. KAN~
STATEME~ OF RECEIPTS, DT~UF~NTS AND .l!4.tANCES OF CASH
DUNCAN METER FUND
Jan.uarY 1. 1947 to December 31. 1947. Inclusive
Balance - Januar1 1, 1947
Receipts:
Parking Meter Oollections
$ NOll8
1,823.04
Total CaSh to A.ocount for
$ 1,823.04
Disburselleats:
Salaries
503.55
BalaBC8 - December 31, 1947
$ 1,.319.39
--
-
..... '"
'-'"C_,:' .:ii:,. .,.~~,' <:'!', ..,. ":','';';~.~.A',VC~!fl~t..";.,,. ~';<~'~
..,..".;,.,""""......"jj:;.__F..'.
"
Schedule 1126"
'-
CITY OF SALINA. KANSAS
STATEMU'J: OF RECEIPTS. DISBURSEMENTS AND BALANCES OF CASH r
~ FUtm RECE:IPTS PAID IN ADVANCE_
Jan~Lh 1947 to De~mber 31. 194.'L..-Inclusiv!,.
APplicable to Year
1947 1948
Balance - January 1, 1947 $ 717.00 $ ..
Advance PayJ\ent Received .. 794.00
Tetal Cash to Aocount for $ 717.00 $ 794.00
TraJlsterred to General Fund 717.00 ..
--
Balanoe .. December 31, 1947 $ NOm; . 794.00
--
'll.".";~;':.~'/:I :i)iI:.,-", ': '".~ ....,~ ".: . 'fi.'." -'_',:>}', :,~,lt i'
if. , - _:.>: ,~
,.---,-",-"...;,--, ....
-_;~.,_.- ''-'" ',;-,,'--_""_: --_,,_~.; ."",_,'~ _, "0,,
76
Schedule aZ1"
..>---
GITY OF SALINA. l\ANSjS
~NT OF RECEIPTS. _D~URSEMENTS AND BALANCES OF CASH
VETERAN' S {lOUSING PROJECT FOND
JanaarJ' 1. 1947 to December 31. 1947. Inclusive
J..
Balance - January 1, 1947
Receipts:
Rent
Deposits
$ 20,060.26
640.00
Total CaSh to Aocotmt for
$ 20,700.26
Disbursements:
Electricity
Gas
KailltenaIlC8 Grounds
Materials and SUpplies
Insuranos
Refunds
Reat
Operating Income
Miscellaneous
$ 1,228.78
1,504.08
1,190.22
136.83
151.20
242.50
135.00
4,029.36
45.26
Total Disbursements
$ 8,663.23
Balance DeC81lber 31, 1947
t 12,037.03
"'.4t,,~~~, .:;;',il..t~ ~~'.J';o,\;,..i:j".lIt,~,~' )11 .",'i<..."-4i
\J<'-.!f',,,,;J::~ ~'{"I.:..
. '-."',_.:--'~~-,,~
77
Schedule tt28"
---
CITY OF SALINA, KANS~
STATEMENT OF RECEIPl'S, DT~Trnmi:MF.NTs...AND BAT.AN'r:I<-:"~ Oli' l'!LSJ.J
STORES ACCOUNT
~arY 1. 1947 to Dec.!!2er 31.!.-1947.IBc1usive
Balance - January 1, 1947
$ NONE
Receipts:
Sales Gas, OU and Grease
Disbursements:
6,154.02
Gasoline
on
$ 5,154.29
819.CI1
Total Disbursements
5,973.38
Balance - December 31, 1947
$
180.64
-
,.~, _' ~ '_'>'--,.._,,-' "; .;-,..,.:, _'-_",-'; "i-__'_~-__- y~'-'~' .;:10';
,N-" <~,;yRt:-A"-,~_, ~, '~.. ...__~~,_t<_;;Y,,;1''''''.~ ...".I'IIJ-'It';;' J.fI\;''\r.t ,;~~J'!,_.i;.. "."'!If" .i%'J;.LrlV:-!I'~",~",'~}~J.(';(,:.;:,,:...:.;:.-,~~~ :,~~'~W'i.'~-~";:"::'-'~:'-!-::J.I~'<~;'~lfl".~
CITY OF SALINA. KANSAS
CASH IN CUS~DY OF any TREASURER
AND REOONCILIATION OF BAN}' BIT.A~CES
}!!cellber 31. 1947
Balances - Certified for
December 31, 1947
OUtstanding Checks
December 31, 1947, Schedule
(.29-A.tt)
~
1947 Re ceipts Deposited
in 1948
AdVance P~eD.t ot
Bon.a and Interest
Balances per Ledger
The
Planters
state Bank
$ 283,159.20
$ 180,764.68
$ 102,394.52
$ 13,829.54 $
-
The
National Bank
of aerica
$ 260,826.1'7
$ 160,683.52
$ 100,142.65
NOlIE
-
78
Schedule tt29"
file
Farmers
Natioa&L
* Bank
Totals
$ 263,261.40 . 807,246.77
$ 160,000.00 . 501,.448.20
$ 103,261.itO $ 305,798.57
$ NONE
$ 13,829.54
2,137 .17
2,137.17
$ 116,224.06 $ 100,142.65 . 105,398.57 $ 321,765.28
"tli",
',," 'lU"~,,,,,), ; ..';,,-j.?;:' l,:~ ~',~_?'~Jj,""ll": ;,,;,;,">,'~'';';'~'~ <.:. ~:;:.';";A.. -'f.v ,~,r-~,';;'Y:-i _S'-:,~',:-._;.. ,:'~ ,:-",:lo:.,.. ~, "-,f:,,.,,,.
79
Schedule "29-Att
CITY OF SALINA. KANSAS
OUTSTANDING CHECKS
December 31. 1947
The The The
National Planters Farmers
Cheek Total Bank of state National
Number _aunt America Bank Bank
918 $ 1.20 $ 1.20 $ .. $ ..
9591 9.30 9.30 ... -
94000 10.65 - 10.65 ..
10248 .30 .. .JO -
21755 1.50 1.50 .. -
22088 72.50 72.50 .. ..
22130 37.50 37.50 .. ..
22l4S 3.10 3.10 - ..
22183 25.45 25.45 .. ..
22217 2.55 2.55 - ..
22245 172.99 172.99 - ..
22259 3.75 3.75 .. -
22269 36.00 36.00 .. -
222'71 2.04 2.04 .. ..
22294 7.75 7.75 .. -
22281 23.90 23.90 ... ..
22315 1,067.50 1,067.50 - ..
2231S 97.96 97.96 .. -
22323 36.57 36.57 .. ..
22332 ll.84 11.S4 .. ..
22341 .50 .50 - ..
22350 4.00 4.00 - ..
22354 65.62 65.62 .. ..
22359 25.00 25.00 -
22359 25.00 - 25.00 ..
22455 12.50 .. 12.50 ..
22540 to
2276; 499,691.23 159,000.00 180,691.23 160,000.00
$ 501,448.20 $ 160,683.52 $ 180,764.68 $ 160,000.00
. ,.'~?i ..i _,': !'.;:,...,."): ,: .t-.>'" ,,;.:,;l" "
'.;; _t.,.:-;" I'" :.f,;.,_:y,,~'t~>,,'!t,,;:,~'. ..,: . ,', ""-,V'.',,!;':;-' ,;.../'< ,-::.;W,f,_~:. ,,:;,
;. -_ _ ~_ _ ~, ' /I' ,-~~" '-N!---'-',-"" -;";'_ ~,-:<;. ',1. _ o,,,r;-,:- :; _:"'>'_,j.~, -;,i' - -~~',
80
Schedule "30"
CITY OF SALINA. .KANSAS
CASH IN mS"TODY OF THE CLERK OF THE CITY OOURT
December 31. 1947
~er8 National Bank. Salina. Kens!.!:
Bal8JlC6 Certified for December 31, 1947
Outstanding Checks December 31, 1947
Deposit 1-48 (Cash on Hand December 31,
Balance per Books on Hand December 31,
Outstandw Checks:
$ 1,631.95
1947) $ 898.86
733.r:J:J
$ ~~
1947 829.29
!fwnber Amount
6W .50
8;0 1.54-
987 .75
1158 .75
1198 1.00
1910 1.00
2J176 16.65
2C1lS 3.00
2lll .35
2J.72 2.10
2318 .21
2'708 .75
Zl69 5.00
2810 .75
2811 .75
3229 3.50
2951 4.10
2979 .30
2991 26.00
3294 .15
3310 4.90
3313 10.00
3314 10.00
3315 10.00
3316 15.00
3.317 10.00
3318 2.65
3319 2.00
3323 7.50
3325 100.00
3329 5.00
3330 10.00
3331 1.50
3332 3.00
3333 7.50
3334 10.00
3335 85.00
3336 237.71
3337 262.05
.3338 Zl.50
3.339 S.~
$ S98 .8
,~";< :,,(-. ;;', ._Ji,-,;, :'i ,~';:::;;,,~,:::.:'!:::rii::;~~,-:~rj,i4i\~ ,~';;>~,:j' . <-l,',.;it,;'fo.'l'i,(",':;'.,:';,: ,~t,'!..<
'~"~" ,:,\:j ,:--;r,.; ,l';".'.";;...:4_,'>';,~:,,:-,;!.- ',." i,_ ,'";';,'h,:::'-:''''' , , 0",' . ....}:;, L"~"';"'"l", ':'.~"".:~,";;;, '.:i::-<'_>:',.,)".,... -',::v;',~~~',:,:l_
CITY OF SALINA.. KANSAS
REOONCU,T''T'ION OF FISCAL AGElljCY ACOOUNTS
OUTSTANDING"AONDS AND OOUPONS
December 31. 1947
FurpOse of Issu&
Waterworks
Judgement
Date ot
Issue
Date
Due
10.1-25
1-1-38
10-1-36
7-1-45
1-1-46
7-1-46
1-1-47
7-1-47
7-1-45
1-1-46
7-1-46
1-1-47
7-1-47
8-1-47
Refunding
1-1-38
2-1-30
Total
Remittance to Fiscal Agency tor Bonds and.
IJ1terest due January 1, 1948
Bond
Number
579
16
16
16
16
16
57-60
57-EiJ
57-60
57-60
57-60
36
Balance per Fiscal Agenc1 statement December 31, 1947
Ooupon
Number
Schedule 1t31"
Detail
22
15
16
17
18
19
15
16
17
18
19
35
1 @ $22.50"1
1 @ 10.00
1 @ 10.00
1 @ 10.00
1 @ 10.00
11 @ 10.00
4 @ 10.00
4 @ 10.00
4 @ 10.00
4 @ 10.00
4 @ 10.00
1 @ 22.50
Sl
Amount
22.50
10.00
10.00
10.00
10.00
1010.00
40.00
40.00
40.00
/1)40.00
40.00
22.50
$5,295.00
$2,134.42
$~
,." ~; ,:';'i"l~.;:;~:,_ .,;;.t- ~~,:,::.i~.<II -,';;W. ,:." i~, ...' ~ "i,
'--'~:.'" ; ;'~". :\;;':'-".' ',:: ~'1''-, ~ ',-,-.
;,~' ,;,;J ;:, ....." ',~-
CITY OF SALINA. KAN~
Schedule "32"
~ OF RECEIPl'S. DISRITf!..c:,R~v1ErqS AND BALANCES OF CAflH
WATER DEFARTMENT
82
January 1. 1947 to December 31. 1947 . Inclusive
Amount at Amount of
ActUal. Over Actual Under
Actual Bu~et Bugget BudR8t
Balance... January 1, 1947
(Cit1 Treasurer) t il1.0)5.?$ $ 103.249.62 $ 123.785.93 $ -
Receipts:
water Sales - Net $ 134,288.19 $ 115,000.00 $ 19,288.19 $ ...
Sales Tax 2,520.39 2,100.00 4~ .39
Investments 2.3,611.60 10,000.00 13,611.60 ...
Irlterest 1.5g7.26 fii--=~-- 1.~i7 .~6 ...
Total Receipts $ 161.9 7.(4- $2'7.100.00. 34. rt*t4- $ ...
Total Cash to Account t~ $ .189.003.32 $ 230.349.65 $ 158~653. rt $ -
Disbursements:
Production
Repairs Well PumPS $ - $ 1,200.00 $ .. $ 1,200.00
Repairs Flow Liaes ... 1,500.00 - 1,500.00
Repairs Electric Equipnent 500.00 ... 500.00
LubriCaBts 2.15.23 100.00 115.23 -
Electric Power 14,479.19 14,000.00 479.19 ...
Superintence 2,175.00 2,500.00 - 325.00
Fwnping Station Labor 7,468.95 7,500.00 - 31.05
Fuel l44.30 120.00 24.30 -
Miscellaneou.s, Supplies &
Expense 205.82 650.00 - 444.18
Repairs Pump StatioBs 1,550.98 3,500.00 .. 1,949.02
Chemicals 568.72 .. 568.72
R;stribution:
Labor Moving Meters 2,175.00 2,250.00 - 75.00
Labor Meter Department 3,125.95 2,100.00 1,025.95 ..
Repairs Meters and Equi}JIent 2,291.17 2,100.00 191.17 -
Repairs Valve. - 300.00 - 300.00
Repairs Hydrants 803.77 1,000.00 - 196.23
Repairs Dest Mains - 1,500.00 - 1,500.00
Repair Services 2,600.58 1,200.00 1,400.58 ...
~8l-:_c}!!!_~ctQ~P!Jrall 6,406.90 6,000.00 406.90
Salar:lss .. Accou.nting
Salaries - Meter Reading 4,042.99 3,900.00 142.99 -
Salaries - Ad:m1nistration 4,404.63 4,500.00 - 95.37
Office Supplies & Expense 1,710.87 1,500.00 210.87 -
Stationery & Printing 2,758.15 3.000.00 - ~..s5
Insurance 731.'Zl 1,200.00 468.73
Extensions & Betterments 37,639.12 15,000.00 22,639.12 -
Sales Tax 2,452.24- 2.000.00 452.24 ..
Securities Purchased 235,915.89 50,000.00 18',915.89 ..
Miscellaneous 28.963.40 5.000.00 ~.963:fO ..
" Total Expenditures $ 262.830.12 tiif..l20 .00 $228. 710.~2 $ ..
:~
Balance-December 31, 1947 $ 26.173,,2Q $ 96.229.65 $ - $ ","-70.0~6.45
:':~
:>!'l..,.
t:S1"r,,>.,;;;, .~_;;" ,;~~" 7$-':;j ., -,0\',,'.., j."._/.';,':-'i-\"t,':h.<~i:',"';
'J""-4;.,,
~ '.', 'ff_ _ , t"
"'1f~:)"",~\~ .,
,''-', >,. '!\''o:'
83
WATERWORKS DEPARTMENT num....
III accordance with instructioal received the books and records of the
Water works Department Fund
City of Salina, Kansas
have been ~udited for the year ended December .31, 1947 and 118 now submit the
to1lowing report based on that examination.
SOOPE Oi' ~
The audit was pertormed in accordance with the general and specific
required provisions of the M!n'lII1U1l Standard Audit Program, approved b1 the
State Mu.111cipal Accounting Board appliea.ble to such funds. The audit included
a verification of the assets and liabilities of this fund. at Deeember .31, 1947,
in the manner and to the extent hereinafter indicated and a general review of
all revenue and expenses for the ye~ 1947.
~TORY
The waterworks s1stem, supplying the water needs .f the residents ot
the City of Salina, Kansas, WaS purchased from private interests in October,
1925, .1 the City and since January 1, 1926, has been operated as a municipal
activit1. The Waterworks Department is governed by the City Commissioners, in
conjunction with the Waterworks Advisory COllIIIlission, which originally conailted
of tivs members who serve without pay and are appointed by the Board of City
Commissioners. There were only two memgers on this cOlllJlliasion during the
entire year 1947 due to resignations prior to the first of the year which ware
not tilled b1 reappointments. No meetings were held during 1947. The Advisor1
Commission was erected to oonsult with and advise the Board of City Commissioners
with reference to the operations of the Waterworks nep&rilment.
,,-;,_-.,_~ h"~'--_ '-I:, .
~~,{(...~; lloli,": ";,.-,;0\/
84
BliANCE ~
The balance sheet of the Waterworks Department as at December 31, 1947
is presented :in Exhibit "A8 and is briefly summarized below:
Assets
Pl8Jlt and Fropert1
CUrrent Assets
~ LiabU.!!-ies. Reserves anSl SurPlus
$ 1.~9.161.29
Surplus
Reserve for
Depreciation
Current Liabilities
Total Liabilities,
Reserve & Surplus
$ 1,262,298.64
146,530.94
10,331.71
~
~...
~~
~:i
'~
"
$ 1,070,023.34
349,1'57.95
TotaJ. Assets
$ 1..u9.161.",,~
1&
q
;,"1'
t
:.~
ry
.'
a;
~
i~
~
",,-;
APPLICATION OF FUNDS
The source and applicatioa of funds reaJ.ized during the period under review
is shown by the following 8t~temant:
Funds Provided:
_L
,m
".
'i..
Fro. net IncOll1e for the 1ear ended
December 31, 1947
Add back De]1"eciation talcen for the year 1947
for which no cash waS requiI'ed
Total Funds Provided
I 65,148.80
~
,~
~
it'
li,796.oo
$ 76.944~80
.,'
;'::'
i";Ii
~
~
~
:1'
~
:,~
,
,;j,
":~
Fands APplied:
To JlU"chase of Plant 8.1ld Equipaent:
Het Increase in Fixed Assets - SChedule -2-
Fixed Assets Charged to Reserve for Depreciatioa
Total Applied to Purchase P.lant and Equipnent
To PurchaSe of Fire Department Equipaent
To Increase in Working CaPital
$ 37,639.12
1,660.00
$ 39,299.12
877.50
36,768.18
~<
~~
~
~:
:\
'i
-'>'.
~
{;
~
~.
;t'
~~
.,
1~
?~
~.~
~
Total Funds Applied
$ 76,944.80
-
.,
,~~
~
~
~
,~
~
>/:.
~
~\'
:','~
~
4'\J~~/l-L,,;.ill':-'\;j~:"'';-V~-~'':<:, ~~"'-f;,,";:'to i~~";,,::'~~~.~i"';P~-'tt' ''';~J-';~l-<);:(~S'',,'i;~'-;'':'J':''; \'..- ;;.;C;';;'~' :: ""~,: " . ;: ..,..,t '. ..t:~"': :";>,,:.,'" -,.;...' , -'A '.~ ~;~i"'.'i,ti~lo\..:lO;,;." ;';:>._,';'.,~..?; . "'Jlt'~'" ,^'
85
The increase in working capital represents the net increase of current
assets over aurrent liabilities as follows:
Current Assets:
~ce6r 31
19~ 1947_
Cash
U. S. BEds
City of Salina Bonds
Cit1 ot Salina Temporar1 Notes
Accounts Receivable
Materials and Supplies
$ 228,824.15
50,000.00'
15,460.08
23,736..l8
5,706.73
8,946.53
$ 2'7,061.20
50,000.00
9,592.54
24l,908.01
8,638.04
11,938.16
--
Total Current LiabUities
$ 331,873.67
349,137.95
Current Assets:
Acoounts Payable
Meter Deposits
$ 22,511.61 .
7,324.00
3,029.71
7,302.00
Total current LiabUities
Increase
(Decrease )
$ (200,962.95)
-
( 5,867.54)
218,171.83
2,931.31
2,991.63
$ 17,264.28
$(19,481.90)
( 22.00)
$ ~.8'5.61 $ 10,331.7;L $ (19.S01~O )
$ 302.038.06~ $ 338.806.~ $ 36.768.18
pr.Alf.r AND PRO~y
The _t increase in plarlt and property accounts is shown in Schedule "2"
Het Working CaPital
together with the balances in the varioUs accounts at the beginn1Dg and close of
the yea:r:.
Cash in Office and Ci~ Treasurer:
CalSh on hand in the otfice was cOWlted OIl January 2nd., 1948 and traced
at that time into the days bank deposita.
Cash disbursements for meter deposits re:f\mds, miscellaneous P83Tolla,
t.reight, express and petty c1.s.ims are made trom current cash on hand. Reimburse-
ment tor these iWIl8 are later received trom the City Treaaurer through approp.-
riatiollS made b1 the Board of City Commissione1"s.
Cash in the hands of the City Treasurer Was verified aDd compared
CURRENT ASSETS
~
;j~
"
';l'.
~
~~
~
~~
;~:
iil!
~~
.~
:i
:i<
~~*
'Iv
~
'f
~~}
. ~ . .". ",;~'~.." 'Jk.' -- :;:',';., :;').<_.:;~ ",;.,l.:wo':'iv.'" ',~;,:-: i\,~;~;i::~..';'::\AtrL
86
the records of the City Clerk. The paymeats of Touchers for the Waterworks
Departmeat are now beiBg handled in the S8JD8 manner as all other fund paJ1lt$nts
are, under the aeJlle type of authorizations, and the warrent-checks are issued
by the City Clerk and entered on his records, the saae as \ho.. for other
funds and departaents.
United states Bonds and City of Salina Bonds were presented for our
inspection by the City Treasurer who keeps tholl :in the National Bank ot
America. All ~pens were f'ound attached to the bonds and the bonds on hand
agreed with records of bonds sli..
Cit1 of Salina Temporary Notes represents money advanced to the
City b1 the ltaterworks DepartMnt. Date ot issue, interest rate and amounts
ot these temporary DOtes are listed below:
1%
1%
1%
1 %
1%
1%
JJnount
$ 8,136.22
6,798.11
1,619.73
1,190.00
2,556.71
3,435..u
Date Issued
6-30-46
7..16-46
7-31-40
8-20-46
9-17-46
9-30-46
plterest Rate
Total
$ 23,736.18
Total billings tor the ,-ear plus OIltsta.nding accounts at the
beginning of the ,-ear were accounted for either in the form of' cash received
during the ye~, discount. and. rebates allowed, bad debts charged off, or
outstanding aooO'8bu due at the close of' the year.
Inventory of' materials and supplies represeats the value ot these
items on hand December 31, 1947 as inventoried under the supervision of' the
Su.perintend.ent, who stated that the quantities were cor~ct and the items
.re priced at the lower of cost or ~ket. The extensioDS and footings .re
verified.
-i~., ';, ."~':j~_~~,-if;;,,,.':_~,~~:~~~:-ifJ,:~:'~,:".~_; >~t~ t. ,',;t'::~'i.': :'~:;:;:~:' ,,;.-:_~,/ ,"\-.',,~i~'{":,',i~:...;;1 ~,:~{..
-J '.- ,',; _ -~..,;.;",.
;--"-' "~_'l-_ . '''':
87
gJRRE~~ILITlES
Accounts Payable represent 8I1OUDt due oa open accounts as at December
31, 1947 as shown by the City Clerk's Purchase Order Record.
The total outstanding deposits at the end of 1947, as shown by the
Gener61.l Ledger, was reconciled to the detaU of individual depositors. Your
attention is direeted to the fact that interest on meter deposits is not Paid
by the Waterworks Department in accordance with the requirements of Section
12-822 G. S. 1935.
SURPLUS
Changes in the surplus account are ..t forth in. Exhibit "A". The
P81JIlent of prior years compensating taX, purchase of a truck: for the Fire
Department together with the credit realized 1n writing off the "Reserve for
Street CoBStruction Flush Tanks" wre entered directly into the Surplus
ACCOUJlt as they were not tactors in the current years operations.
-t
",.
~VE FOR DEPRECIATION
The following tabulation summa.rl... the chaDges in the Reserve tor
Depreciation during the year.
Balance - January 1, 1947
1947 Provialoa for Depreciation
Sub-Total
Fixecl Asset Retirements charged to the
Depreciatioa Reserve during the Jear
Balance - December 31, 1947
The amount added to the reserve account 1J1 1947 representing the depreciation
expense for the year was calaulated by us aDd toUBd to be correct. The
reserve accoUD.t represents book reserve onlY as no funds are actua.l1y set
$ 1.36,394.94
$ 11.796.00
148,190.94
1.660.00
$ 146,530.94
aside or segrega tad.
INSURANCE
All insurance purchased during the 1ear waS charged to expense. A
statement of the insurance coverage in force at December 31. 1947 is presented
in Schedule "2".
.~
i~
;f,{:,
~
~
-':', ..
,~-. .'
"ei-J ,,:~ .:~~'i.' ;;.,~,:' ",oi'J' ~';.,A.., ::r ", ....l.J' ,~":'.' .. .'.~ ,~~~:\"!.l\.','iI.,X.;'j' :.,'~,\, ,;,,~'..~ ':,;:,.J,""::#',;),,,: ,;;t'\""'~;:';1.~ .~~<
ss
FIDELITY BOJ~f>S
lid.1it1 bonds are in terce u the amount of $5,000.00 Ba_ on the
Superintendent and Cashier of the Waterworks Department a8 shown in Exhibit "I"
in the general report.
OFERATOR
A detailed statement of profit and lOBS tor the ,-ear 1947 i. presented
in Exhibit "!)It and its sUPP4H'ting aChedule "1".
GENERAL
No adjusting entries 1Il8re necessary to adjust the books to contorm
with the audited balaace sheet and profit and loss statement since all aecessary
enteries had alreadJ been made. Numerous errors were tmmd in the ~ies of
charges and collections, the first part at 1947, entries have beea made and
accuracy now prnaUs.
We wish to express our appreciatioa for the co-operation of the
Superintendent, Cashier and other City Ofticials and Emplo1ees during the
l.
~,
course of the e:xaminatioa.
..
~;
\;
?~
:~
-$
~~"
~~
:to
'k::
,~< ..s}'{,
-<f.~1gci~4t~~~."J,7Jt..;
89
Exhibit aA"
CITY OF SAI.~A, KANSAS
WATERWORKS DEPARTMENT FUND
BALANCE SHRr
December 31. 1947
~S
Fixed Assets:
Flant and Property (Schedule 2)
eurrent Assets:
Qash iD Office
, (Cit1 Treasurer)
Im'e!..,tments:
U. S. Bonds
Salina City BondS
Salina Tempor8X'Y Notes
~ccOW1ts Receivable:
Water
Service Lines
Inventories
Kater and Service Department
Opera.ting Stores
Total Assets
~pJ.us. Reserves & Liabilities
~pJ.q
Ba.leJlC8 January 1, 1947
Add: 1947 Profit (Exhibit lIB")
Deduct:
Test Well
Fire Department Ladders
Balance - December 31, 1947
Reserves: for I)epreciatioa
eurrent Li.a.bUities:
Accounts Payable
Meter Deposits
Total Surplus, Reserves &
Liabilities
!~
i
~
$ 1,0'70,023.34
~
;;
j
J
~
j
~
~
~
~
~
~,
~
~
i
~
'\
,
,1
,
;
~;
i
i;
':S
~
"
~
$ 888.00
26.173.20
50,000.00
9,592.54
?4l.908.01
5,053.01
~.585.0.3
3,458.49
Y79.67
$
27,061.20
$
301,500.55
$
8,638.04
$ n.838.l6
$ 1.419.161.29
,I:
I~
,
$ 1,198,027.34
$ 621~.80
1,2b3,17 .14
$ 625.50
J5.2.00 P:17.~O
$ 1, 262,298. 4
146,530.94
$ 3,029.71
7.302.00 10.331.71
$ 1~419.161.29
--
.,
j
1
~
:1
}.
,ij
,~
~.'
~
~
~
~
~
~
~~
~:
.~
~
~
~
,;!
~;
~A
t
~
'~
~~
~
tl
i
~
~
'1
~
.~.
. ,,~ ,,'I '<;'I,",.";.:~:.,,' ;.:,n,i~'"'
CITY O~nTA. KANSAS
WAT~RKS ~ARTMENT
fROFIT AND LOSS~~
jeer Ended December 31, 1947
Sales of Water -
Private CoBSU'ID8rs
Railroads
County
City
Schools
U. S. Government
Total Water Sales
~
Penalties
Mis cellanaous
Deduct
---ae-funds
Net Water Revenue
other Incoms
Interest
Miscellaneous
$ 1,547.56
68.15
Less
--
operating Costs (Schedule 1)
Net Profits to SUrplus
90
Exhibit "B II
$ 12'7,756.18
3,570.81
2'72.80
1,466.85
1,228.10
150.45
$1
~
~
'J
..
'of
~
~
ii
~
'j
:"
,\~
~
~
('
$ 134,445.19
1,155.32
35.95
135,636.46
--" 1.348.27
$ 134,268.19
-\:
"
.~
~
Ii
~
~
~
)
<
1.615.71
$ 135,903.90
~
~
[
~
~
j
i;
ii
~
70.755.10
$~~~
:;
.~
i
s
~
to
~
(;
~I
:1
~
i
J
~
;f
~
~
~
~
t'.
"
~
"(.i
~
'.~
A
~
~
k~
i;/i-,_-;,..::,,~
..QITY OF SALINA, KAlfSAS
WATERWO~KS DEPAR~
EXPENSES
----
!;
t~
t
~
~
I,
~~:
Year ended Decem~ 31. 1947
~
'.
~.
,
~
..
[
fi'
Production:
~
~
~\
~
~l
Lubricants
Power
Superintance
Pumping Station Labor
Fuel
Miscellaneous, Supplies and
Expense
Repairs Pump Stations
Chemicals
Stores
Total Productions
~'
>
,
~
(.-
~:
i~
~
i~
&
,
~,
~
l~
~
~
~
fi}
~
r~\
~
.~
~
i
I
,
Distribution:
Labor Moving Meters
Labor Meter Department
Repairs Meters & Equipnent
RePairs Hydrants
Repairs Services
Total Distribution
r;.
~
~
~
r;
CDaercial and Gener~:
Salaries - Accounting
Salaries - Meter Readiilg
Salaries & Auto Administrative
Office Supplies & Expense
Stationery & Printing
Insurance
CCIIIlpensatimg TaX
\:
~
~1
";i
.,.
"
~
rt
!~
~
"
~
~.~
;'i
Total COmmercial & General
f.
,
Depreciation
Total
~.'
,
'11'
I'
!
.,
i
;~~ -- --
l'
.
~
~.
~
~
}~
~,
$ 215.23
14,479.19
2,175.00
7,468.95
144.30
205.82
1,550.98
568.72
960.00
2,175.00
3,125.95
2,291.17
803.77
2.600.~8
$ 6,406.90
4,042.99
4,404.63
1,710.87
2,758.15
731.'27
139.6~
,Sxh:ibit "B-1"
$ 27,768.19
$ 10,996.47
$ 20,194.44
1l.796.00
70.755.10
'",- ,tit4c
1'~.;,. '_._-~-','.~,;""
. ,"- -,i. il-i_.'
.,'- ,;, '.,..:.
",' :"'.-- ...~,"'-
92
Sxhedule "l"
"--
CITY OF SALINA, KAN~
WATERWORKS DEP.AR~NT
PLANT AND PROPERTY ACOOUNTS
December 31. 1947
December
31-1947
J aIlUary
1-1947
Increase
:10
Di8tribu~:
Structure and Manholes $ 7,277.28 $ 7,'217.28 $ -
Cast Iron Mains (, i-) 61,254.62 593,178.47 18,768.55
Hydt'ants 38,709.43 3'7, 251.44 1,457.99
Valft. and Value Boxes 20,848.05 20,848.05 ..
Real Estate - stand Pipe 55,569.84 55,569.84 ...
Meter - Boxes and A.ccessories 71,382.07 65,157.98 ',224.09
Total Distribution $ ~6.333.69 $ 779.883.06 $ 26.450.63
Water Supply: $ $
Real .. Estate 3,247.50 1,747.50 $ 1,500.00
Pump Hf)Uses and Derrieks 14, 640.1' 14,640.19 ..
Wells 44,418.65 ~,418.65 ...
Well Pumps and Meters 25,765.62 25,765.62 ..
Flow Lines 44,623.72 44,623.72 ...
Total Water Supply $ 1.32.695.68 $ ma195.68 $ 1.500.00
PuaP~ sta~: l4,"171.06 $ 14,737.06
Real Estate -
Real Estate Improvements 3,580.40 3.580.40 ..
Pump House and Stack lS,75O.84 18,750.84 -
Cottage 3,069.37 3,069.37 ..
Reservoir 27,943.33 27,94.3.33 ..
Electric Meters, Pmaps,eto. 16,591.44- 15,603.44 988.00
Venture Meters 3,170.4.3 3,170.43 ..
Pipes sad Piping 15,186.88 15,lS6.88 ..
water Softner Plant 6,038.00 ... 6,038.00
Total Pumping Stations $ 109,067.75 $ 102,041.75 $ ..:!.J. 026.00
General Equillllent: $ 2,282.04 $ 2,282.04 $
G~age and Storage BulldiBg
Trucks and Compressors 5,272.36 5,988.74 1,283.62
Chlorinator 4,580.82 4,580.82 ..
Laboratory Equipaeat 1,269.02 1,2~.02 -
Furniture 8.521.98 7.~.1l 1.~8.87
Total General Equipment $ 21.926.22 $ 19.2 3.73 $ 2. 2.49
Total all Equipnent $ 1:;070.023.34 $1.032.384.22 37.639.12
f~~
('~'
~~1
~:~~~
~~
Vi'ii
~;\
I
:~
?i
),~
~.
11'<',
~.
~
'&,~'
~..'.'..
J{t
(!~
~..
~,
m
~t
,f'''-~
,.-
93
Schedule "~It
ERWORXS DEP.TMENT
INSURANCE IN lOliCE
Dfoember tft'L
Steel Tower $57, MtoOO B7 6 Companiea, 90% Co-Insuranee WindstorJl.
Pumping Stations aDd
Equi}a8nt 44,*000 B7 5 Companies, 90 % Co-IBSUranae except on $3,600.00 Fire and Extended
>>WU1ag 3,000.00 B7 1 CoJIPaB" .. .. Fire and Extended
Gar...- 1,500.00 B7 1 Collpall,. 90% Co-IMuranC8 Fire and Extended
Auto. ..(6) - By 3 CoIlPaIUes Fire 8Ild Theft
Robbery 1,000.00
WorblaBs Compensation ..
Mamrl'acturs Contractors
Liabilit1 5/10