Audit - 1946
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CITY OF SALIIJ:iJ... KAITSAS
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FINANCIAL BEFORT
Covering the period from
January 1. 1946 to December 31. 1946
DAVID R. WHITING
CERTIFIED PUBLIC ACCOUNTANT
SALINA. KANSAS
C IT+_QE,...gLINA, KP.~~
I IJ P. E..J:
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Comments
Exhibit 1IA11
Sununary Statement of Receipts, Disbursements, Transfers
and Balances of Cash and Investments
Exhibit "B"
Comparison of Actual Receipts 'With Budget
Exhibit "Cn
Statement of Expenditures and Encumbrances Compared with
Appropriations and Unenclunbered Cash Balances at Close
of Year
Exhibit ltDII
Cash in Custody of City Treasurer
Exhibit "Ell
Investme~ts in Custody of City Treasurer
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Exhibit II]!'"
SUffi.lnary and Reconciliation of 1945 Tax Roll Showing Taxes
Assessed and Collected by the County Treasurer and
Uncollected Balances
Exhibit "GIt
Statement of Taxes Received from County Treasurer Showing
Year of Assessment and Distribution to Funds on Basis of
Assessment
Exhi bi t ItHt!
Clerk of the City Court - Statement of Receipts,
Disbursements and Balances of Cash
Exhibit \I III
Summary of Police Court Records
Exhibit t! JIt
Summary of the Records of the City Building Inspector
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Exhibit "Kit
Comparison of Depository Bonds and Balances of Deposits
Exhibit tlL'I
Fidelity Bonds in Force
Exhibit ItEtt
Insurance in Force
Exhibit !tN'
Accounts Receivable
Exhibi t "0"
Statement of Bonded Indebtedness
Exhibit "Fit
statement of Temporary Indebtedness
Schedule It I"
General Fund - Receipts, Disbursements and Balances ~f
Cash
Schedule "l-A"
General FlL~d - Detail of Receipts - Licenses, Fees and
Permits
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Page
Numberl:?.t.
1- 20
21
22
23
.24
25
26
27
28
29
30
31
32
33 - 34
35
36
37
38
39
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..
Schedule Ill_Ell
Schedule 1I1-G"
Schedule 1I1-D"
Schedule lll-E"
Schedule III_Fit
Schedule "1-G"
e Sd.ledule "1-HII
Schedule Ill_Ill
Schedule "1-J1I
S ched ule II 211
Schedule It 311
Schedule 1I3-A.1t
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SChedule 11411
Schedule u511
Schedule 116"
Schedule 117"
Schedule II 811
Schedule 119t1
.- Schedule II Ion
C I'rY [1" S.ALnib.. KAlTSAS
niDEX (Contin~
Page
.N.1.Y.llbers.
General Fund - Detail of Disbursements - Administrative
and Finance Department 40
General Fund - Detail of Disbursenents - City Court
Department 41
General Fund - Detail of Disbursements - Police Department 42
General Fund - Detail of Disbursements - Engineering
Department 43
General J!'und - Detail of Disbursements - hIilk Inspections
and Health Department 44
General Fund - Detail of Disbursements - Legal Department 45
General Fund - Detail of Disbursements - Building Department 46
General Fund - Detail of Disbursements - Garbage and Rubbish
Removal Department 47
General Fund - Detail of Disbursements - Parking Meter
Department 48
Fire Department Fund - Receipts, Disbursements 8.11d Balances
of Cash 49
Park Department Fruld - Receipts, Disbursements and Balances
clCuh ~
Park Department Fund - Receipts, Disbursements and Balances
of Cash - S.wimming Fool 51
Memorial Hall Fund - Receipts, Diseursements and Balances
of Cash 52
Sewage Disposal Fund - heceipts, Disbursements and Balances
of Cash 53
General Improvement :B'und - Receipts, Disb,-lrsements and
Balances of Cash 54
Water, Light, Heat and Power Fund - Receipts, Disbursements
and Balances of Cash 55
Airport Fund - Receipts, Disbursements and Balances of Cash 56
Cemetery fund - Receipts, Disbursements and Balances of Cash 57
Street, Alley and Sewer Fund - Receipts, Disbursements and
Balances of Cash 58
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Schedule It 1111
Schedule 111211
Schedule 111311
Schedule It 1411
Schedule 1l151l
Schedule 1I15...a"
e Schedule It l5-BII
Schedule 1t1611
Schedule It 17"
SCl-cedule u18n
Schedule 111<)"
e Schedule 112 ()II
Schedule 1121'1
Schedule 1t221t
Schedule 112311
SChedule 112411
Schedule 1t25"
.- Schedule u2611
CITY OF SALINA. KAHSAS
IIID:~ (Continued)
Page
Numbers.
Public Health Nursing Fund - Receipts, Disbursements
and Balances of Cash 59
Band Fund - Receipts, Disbursements and Balances of Cash 60
Library FWld - Receipts, Disbursements and Balances of Cash 61
Bindweed Control Fund - Receipts, Disbursements and
Balances of Cash 62
Trust and Agency Funds - Receipts, Disbursements and
Balances of Cash 63
Firemen's Pension Fund - Receipts, Disbursements and
Balances of Cash 64
Police Relief and Pension Fund - Receipts, Disbursements
and Balances of Cash 65
Industrial Developement Fund - Receipt s, Disbursements
and Balances of Cash 66
Special Fund in Lieu of Bonds - Receipts, Disbursements
and Balances of Cash 67
Bond and Interest Fund - Receipts, Disbursements and
Balances of Cash 68
Waterworks Department Fund - Receipts, Disbursements and
Balances of Cash 69
Condemnation Funds - Receipts, Disbursements and Balances
of Cash 70
Construction Fund - Receipts, Disbursements and Balances
of Cash 71
Income Tax FWld - Heceipts, Disbursements and Balances
of Cash 72
Bridge or Street Building IJIachinery and Equip;'lent Fund -
Receipts, Disbursements and Balances of Cash 73
State and Federal Tax (Swimming Pool) - Receipts,
Disbursements and Balances of Cash 74
Parking LIeter Receipts Fund - Receipts, Disbursements
and Balances of Cash 75
General Fund Receipts Paid in Advance - Receipts,
Disbursements and Balances of Cash 76
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Schedule 1l27"
Schedule "2811
Schedule "29'1
Schedule "30"
Schedule 113111
Exhibit ".A"
Exhibit liB"
Sd1edule ifIll
Schedule 1l2"
C ITY 01<~ SAIJDiA. KAISAS
1llQ~ (Continued)
Trust and Agency Funds - Increases, Decreases and
Balances of Investments
Cash in the Custody of the City Treasurer and
Reconciliation of Ban~ Balances - December .31, 1946
Outstanding Checks - December 31, 1946
Cash in the Custody of the City Court - December 31, 1946
Reconciliations of Salina Fiscal .Agency Accounts -
Outstanding Bonds and Coupons
l,;ATERvWRYuS DEPARTI,JENT FUl'l'D
Comments
Balance Sheet
Profit and Loss Statement
Operating and General Administrative Expenses
Plant and Property Accounts
Page
Num bars.
77
78
79
80
81
82 - 87
88
89
90
91
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TURNER AND WHITING
GERTIFIED PUBLIC ACCOUNTANTS
SALINA, KANSAS
To The N:ayor and
The Board of City Commissioners
Salina, Kansas
Gentlemen:
Fursuant to your instructions we have made an audit of the books and
records of the
City of Salina, Kansas
covering the year eIXied December .31, 1946 and now submit our report thereon.
A separate section at the back of this report presents comments, exhibits and
schedules covering the operating results of the Waterworks Department during
the year under review.
SCOPE OF THE AUDIT
The audit was performed in accordance with the general and specific
requirements of the Minimum Standard Audit Program approved by the State
Municipal Accounting Board, November .31, 1935, and as revised October 25, 1940,
and included an examination of the records of all City offices and officers
except the Municipal Band Board, the Public Library Board and the Fub1ic Health
Nursing Association, which Boards receive money appropriated by the City but
have exclusive control over the disbursement of both the amounts appropriated to
them by the City and other money which they may receive. We were not
authorized to audit their activities and no report is being rendered on them.
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COliIMENTS
The following comments are presented for your information:
SUMMARY STATEMENT OF RECEIPTS. DISBURSEMENTS. TRANSFERS AND
BA.IAl'CES OF CASH AND Th'VEST!v::ENTS - EXHIBIT "A~
This exhibit 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 foot of the exhibit. The cash receipts and disbursements
together with the December 31, 1946 bank oolances are shown in Exhibit "DIl.
The detail increases and decreases in the Fund Investment Accounts are given
in Exhibit "Ett. Reference is made on Exhibit "A" to the exhibits and
schedules showing a detailed analysis of the various fund receipts and
disbursements.
COMPARISOli OF ACTUAL RECEIPl'S Vv ITH BUDGET - EXHIBIT DBIt
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 $59,100.68.
STATEMENT OF EXPENDITURES AND ENG'(jMBRANGE3 GOt'JPARED ViIT!!
APPROPRIATI015 AND UNEIDUMBERED CASH BAIAIDFS
AT GUISE OF YEAR - EXHIJ?IT 110"
This statement sets forth the cash disbursements charged against each
fund together with the adjustments for beginning and ending period encumbrances
thus arriving at the amount Chargeable to the Budget. This latter amount is
compared with the actual 1946 Budget figures.
This exhibit also shows the cash funds balances at December 31, 1946
together with the encumbrances and unencumbered fund balances at that same date.
SGHEDUIES 1 TO 26. INCWSIVE
These schedules set forth the detailed receipts, disbursements and
beginning and ending balances by funds for the year under audit. A comparison
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of actual receipts and disbursements with budgetary amounts is shown for all funds
included in the budget.
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Salaries pdd to officers and regular employees during the year 1946 were
found to be in accordance with the rates specified by ordinances and the limitations
prescribed by the statutes.
GENERAL FUND - SCHEDUIE It III
Receipts of the General Fund exceed those of the preceeding year by
$25,655.39 and disbursements increased by $22,724.40 as shown by the following
tabulation.
1946 1945 Increase
Balance, January 1 $ 77,770.,30 $ 74,315.95 $ 3,454.35
Receipts 14g .145 .14 123.489...25 25,655_39
e Sub-Total ~22 ,9l5.44 $197 .805.20 $ 29,l09.74
DiSbursements f ~:I~~:~ 120 0~5 ~o $ ~:~~:;f
Balance, December 31 ~ 77:7 0 0
The 1946 General Fund receipts were not classified mlder the various
departments used in 1945. Consequently no analysis of the increase in receipts
was mde.
The following summary comp:l.res the various General Fund departmental
disbursements for the year 1946 with those for the preceeding year:
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De'OOrtment l~ Actr1 DiSb~~~ts Decrease
1945 . Increase
Administration & Finance $ 25,242.78 $ 21,690.64- $ 3,552.14 $ -
City Court 5,379.25 5,343.50 35.75 -
Police 57,044.50 48,238.27 8,806.23 -
Engineering 9,465.10 7,OlS.83 2;446.27 -
Milk Inspection & Health 6,256.26 3,62l.47 2,634.79 -
Legal 3,382.65 3,408.25 - 25.60
Building 3,290.45 4,695.71 - 1,405.26
Garbage & Rubbish Removal 30,191.95 23,623.26 6,568.69 III
Parking Meter 2,506.86 - 2,506.86
Street Dep:l.rtment - 2,395.~7 - ~,395.47
Total ~142.759.80 $120,035.40 :Ii> 22.7U.~0 ~ -
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It should be noted in conneotion with the above tabulation that the Parking
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Meter Department was created in 1946. No disbursements were classified under the
Street Department in 1946. The 1945 disbursement in the Street Department, as
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shown by the prior years a~it, was made for equipment.
During the year the City collected $20,210.70 from licenses, fees and
permits, an increase of $4,855.56 over that collected in 1944. Schedule "11._1"
presents the classification of the various fees, licenses and permits and
compares them to the budgetary estimates.
Franchise Ordinances in effect during the year were examined. In each
case receipts were found to be in accordance with the ordinance and franchise
agreements. The amount due from the Gas Company for the last half of 1946
amounting to $1,778.61, was received by the City in the early part of 1947. This
receivable is shown in Exhibit 1I1~.
Police Court fines and forfeitures in the amount of $27,291.50 were
~ imposed during the period. This represents an increase of $5,444.50 over the
preceeding year. A statement prepared from the police court records in submitted
in Exhibit \I III.
Distribution of the Cigarette Tax was checked to the County Clerkl s
records.
Receipts of City Court costs and fees amounted to $1,567.88 and were
traced to the records of the City Court as shown in Exhibit "IP'.
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During the year under review the City purchased the Parking Meters
installed by the Micheals Art Bronze Company. The excess of the Parking Meter
receipts over the amount paid to the Micheals Art Bronze Company has been shown as
a receipt to the General Fund.
GENERAL FmrD DEPARTMENTAL DISBURSE1~NTS
The detailed departmental expenses are compared with the budget
estimates in the schedules listed below:
Administrative & Finance Department
City Court Dep3.rtment
Police Department
Engineering Department
Milk Inspection & Health Department
Legal Department
Building Department
Garbage & Rubbish Removal Department
Parking Eeter Department
Schedule lll-B1t
Schedule lll-Gll
SChedule "I_D"
Schedule "l-E"
Schedule 1t1_Ftl
Schedule t1l-G1I
Schedule "l-Htl
Schedule Ill_I"
Schedule "I-Jlt
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All payments were traced to the related warrant and over 30;& of the disbursements
were compared with the vouchers. No irregularities were found.
FllI.E DEP.ARTI.:ENT FUND - SCHEDULE 1t211
No attempt ViaS made to make any reclassifications of the items charged to
materials and supplies. Nothing worthy of comment was discovered.
PARK DEPARTI,Il7l.' FUJD - SCHIWULE 1t;311
Schedule 1t3-A" shows the detail of receipts and disbursements for the
swimming pool and is compared in totals with the preceding year as follows:
1946 1945 Decrease
Receipts $ 7,418.44 $ 8,693.45 $ 1,275.01
Disbursements 5,458.82 5.846.0'7 387.25
Income $ 1.959.62 ~ 2.847.38 (l, 887.76
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Year
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MEMORIAL HALL FUND - SCHJWULE It 4 It
A comparison of the 1946 Rental and Concession receipts with those of
1945 is shown below:
1946 Rental and Concession
1945 Rental and Concession
1946 Increase over 1945
$ 3,290.08
2e460:oo
$ 830 08
SEWAGE DISPOSAL FUND - SCHEDUIE "51t
Nothing worthy of comment found in this fund.
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GENERAL IMPnOVEMENTS FUND _ SCHEDULE If 611
The income from this fund consists mainly of taxes including ad valorem
and special assessments for weed cutting. All tax receipts were confirmed by
inspection of Saline County's records.
WATER. LIGHT. HEAT AND pellER FUND - SCHEDUIE 1f7lf
All transactions in this fund were found to be in order.
AIRPORT FUND - SC:HEDULE 1t81t
Receipts in this fund consisted of taxes and rents. All disbursements
were found to be properly approved.
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CEMETERY FunD... SCHEDULE n91t
Verification of Lot and Space Sales was made from the Deed Stubs and
checked to the receipts record. Settlement of the outstanding indebtedness due
from the Hillcrest Memorial Trust Fund was received during the year as follows:
Amount due from Sale of Space
Interest on above amount to date of settlement
Amount Received
$ 900.00
2~1 8~
$1.1 l:~
All transactions appeared to be in order.
STREET. A~"'Y AND SEWER FUND ... SCHEDUIE Itlon
No irregularities were found in the examination of this fund.
PUBLIC HEALTH NURSING FUND... SCHEDULE II lIlt
All receipts in this fund are from taxes and all disbursements were
made to tl~ Salina Public Health Nursing Association.
BA~Tl) FUND - SCHEDULE !ll211
Taxes are the on~ receipts recorded in this fund and all disbursements
were made to the Salina Municipal Band Board.
LIBRARY FUND - SCHEDULE It 1311
Taxes comprised the only receipts to this fund and all disbursements
were made to the Free Public Library Board of Salina, Kansas.
BINDWEED CONTROL FUND ... S_CHEDULE tI ~
All transactions in this fund appeared to be in order.
TRUST AND AGENCY FUNDS ... SCHEDUIE \I 15"
Statements of receipts, disbursements and balances of cash for all
Trust and Agency Funds are included separate~ under the above schedule.
Supporting Schedules lt15-4'..1t and "l5_B" set forth comparisons of cash receipts and
disbursements with budget estimates for the Firements Pension Fund and the
Policemen's Relief and Pension Fund respectively. The balances shown to the
credit of these Trust and Agency funds on this schedule represent cash balances
and do not include the investments owned by certain of the Funds. These fund
investment balances are shown in exhibit "Ell.
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During 1946 the Hillcrest Memorial Trust Fund paid the remai.l1ing balances
of notes and accrued interest thereon due the Cemetery Fund and the Hillcrest
I,lemorial Endowment Fund as well as making a substantial payment to the Clerk of the
District Court.
The classification of the various receipts and disbursements of the Trust
and Agency Funds is set forth in a self-explanatory manner and it is felt no further
COllmlents thereon are needed.
Particular attention is called to the fact that the balance of Firemen's J
Pension Fund as shown on Schedule I'15-A!1 is under ~J;lO,OOO.OO. Schedule 1'15-B"
shows the balance of the Police Relief and Pension Fund to be over $10,000.00.
INDUSTRIAL DEVELOPEMENT FUND - SCHEDULE It 16"
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This fund was created during 1946. All receipts were from the current
ad valorem taxes and disbursements consisted solely of the director's salary
together with offices supplies and traveling expense.
SPECIAL FUND IN LIEU OF BONDS - SCHEDULE "17"
This fund was created in 1946 with the purpose of leveying current~ for
the City's share of improvements made in stead of issuing bonds therefor. All
receipts were from current ad valorem taxes and all disbursements were made b,y
transfer to the construction f~~d.
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BOND AND I:t.1'J'ER.EST FUND - SCllliDULE It 18"
Receipts of this Fund include ad valorem taxes levied for the payment of
principal and interest on general bond issues and for the p:tyment of principal and
interest on the City's share of special improvement bond issues. The proceeds of
special assessment taxes assessed against property owners for the retirement of
principal and payment of interest on bonds issued to finance owner's share of the
cost of special improvements are also included in the receipts of this fund.
WATERWORKS DEPARTMENT - SCHEDULE 'tlQ'I
This schedule shows a summary of the receipts and disbursements of the
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Waterworks Department, which cleared throt~h the City Treasurer during the year.
The balance shown at the end of the year consists of cash only and does not include
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investments owned by the Waterworks Department. These investments are listed in
detail on Exhibit "EIt. Addi tional comments, exhibits and schedules pertaining
entirely to the haterworks Department are submitted in a separate section at the
back of this report. It should be noted cash collections by the Waterworks
Department on December 31, 1946 amounting to $288.57 and a cash fund of $700.00
~aintained in the ;laterworks Department office are not reflected in this fund or on
any of the other fund records at the close of the year.
A summa:ry of the Waterworks Department's cash and investments at
December 31, 1946 is shown below:
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Cash in the custody of the City Treasurer
Investments in the custody of the City Treasurer
Cash Fund maintained in the Waterworks DePlrtment Office
December 31, 1946 collections transmitted to the City
Treasurer subsequent to December 31, 1946
Total Cash and investments
$227,035.58
89,196.26
700.00
288.57
G317.220.41
CONDEIdNATION FUND - SCHEDUIE "2()11
There were no receipts into or disbursements from this fund during the
year.
CONSTRUCTION FUND - SCHEDUIE 1121"
The various Construction Projects accounts are grouped wlder this
schedule and the receipts, disbursements and balances of each construction project
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account as well as the total receipts, disbursements and balances of all construction
project accounts are shown therein.
El;OI.JL TAX WITHHELD FUND - SCHEDULE 1l221t
IncoILe taxes withheld from employees throughout the year are recorded in
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this fund and periodically disbursed to the Federal GoV'ernment. The balance at
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December 31, 1946 of $1,255.60 represented taxes withheld but not yet transmitted
to the Federal Government.
BRIDGE OR STREET BUILDING MACHINERY AND
EQUIHlEIJT FUND - SCHEDULE It 231t
A transfer of ~;;2,275.00 from the Street Alley and Sewer Fund was the only
receipt into this fund during the year. Tools and Equipment purchases amounted to
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$947.26 in 1946 and at the close of the year the unexpended balance amounted to
$8,827.74.
STATE AND FEDERAL TAX (SWllvlMIN'G POOL) - SCHEDUIE nUIt
Collections of State and Federal Taxes on the swimming pool activities are
recorded in this fund prior to their disbursement to the proper authorities.
PARKING IiETER RECEIFTS lWND ... SChEDUIE II 25rr
A portion of the parking meter receipts during the year 1946 were recorded
in this fund and disbursements were made to the l\licheals Art Bronze Company. The
City applied these disbursements on the purchase price of the machines and closed
the fund by transfering the balance to the General Fund receipts.
GENERAL FUND RICEIFTS fAIn IN ADVANCE - SClICDULE lt26U
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The balance at January 1, 1946 representing payments received in 1945
covering fees, licenses and permits for all or part of the year 1946, was transfered
to the General Fund. Such advance payments received in 1946 applicable to the year
1947 were recorded in this account pending the close of the year.
STATK.Iar OF IlJCREASES. DJOC:R8ASFS AND BALAHCES OF INVESTMENTS
TRUST AIiID AGENCY FUNDS - SCIIEDUIE tl27"
There were no increases in the investments of the Trust and Agency Funds
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during the year. The only decrease in the investments during the year resulted
from the maturity of a $500.00 bond oi'med by the Firemen's Relief Fund.
CASH IH TH.I<; CUSTODY OF TEE CITY TREASURER - EXHIBIT ltDU
Under this exhibit is shown a sUIlllIlB.ry statement of the Treasurer's cash
balance at the beginning of the year, the receipts and disbursements clearing the
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Treasurer's bank accounts during the year, and the Treasurer's cash balance at
the close of the year.
Schedule lt28U shows the reconciliation of the bank balances confirmed to
us by the d~positories with the December 31, 1946 balances on the Treasurer's
books. A list of the outstanding checks at that date is set forth in Schedule "29n.
In accordance with the customary procedure, the City's books and records
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10
were not closed until a few days after the close of the year in order that all
receipts and disbursements applicable to the year 1946 might be entered. The 1947
deposits shown on this reconciliation (Schedule It 28" ) consisted of collecti.ons
applicable to the year 1946.
INVESTMENTf). TIi CUSTODY OF THE CITY TREASURER - EXHIBIT "Elt
This exhibit sets forth a complete description of the investments in
the custody of the City Treasurer as at the beginning and closing dates of the
audit period together with details of the changes in investments during the period.
Investments in the custody of the Treasurer on June 9, 1947 were verified by
inspection and changes therein during the period from December 31, 1945 to June 10,
1946 were received by us. Interest coupons on bonds were properly accounted for
~ and the income from investments collected during the period was traced into the
records of cash received.
TAXES
-
The Cityts share of the 1945 taxes collected by the County Treasurer was
traced into the various City of Salina 1946 Fund Tax Accounts maintained on the
records of' the Salina County Treasurer.
From the records maintained by the County Treasurer and without a detailed
-
examination, it appeared that the County had distributed to the City its share of
1945 Tax Levy collections together with collections during the year on taxes assessed
in prior periods, and that these distributions were w~de to the City on the basis of
the tax levies for the years in which the collected Taxes were levied. It was
determined that the City credited receipts from the County Treasurer to the City
Funds on the same basis.
The Connty Treasurer(s allocations of sales tax residue to the City
appeared to be in accordance with the statutes.
~;,
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,',:\ ,:'".' .' ,_'!i.~4.' rj, ,~~; < <_l_;t! " ,. ~".;..
,A -_-~~....
II
SUi,1:r.iARY AND RFCONCILIATION OF 1945 TAX ROLL SHONING TAXES
ASSESSED A:'m COLLECTED BY TIE COUNTY TREASUIi.ER
A~m UNCOLLECTED BALAIJCES - EXHIBIT "F"
This exhibit sets forth the original tax roll applicable to the City of
Salina, as certified by the County Clerk to the State Tax Commission, is adjusted
for additions to the tax roll, taxes refunded by the County, and taxes remitted to
the City, for the purpose of developing the amomlts of 1945 taxes assessed but not
collected bjT the City. The amount shown as not collected by the COtL'1ty Treasurer
is in agreement with the County Clerk's records.
Sl'A'l'EMEIJT OF TAXES RECEIVED FROM THE COUNTY TREASlJRER
SHOWING YEAR OF ASSESSMENT AIm DISTRIBUTIOIJS TC FUl>I'DS
ON BASIS OF ASSESSn1ENT - EXHIBIT "G"
This statement shows the total amount of taxes received by the City during
the year 1946 and the years in which such taxes were levied by the City. The
allocation to City funds is based on the tax levy for the years in which the collected
taxes were levied. Included in this exhibit is an analysis of delinquent, current,
tangible and intangible taxes received.
The individual fund statements of receipts, disbursements and balances of
cash for tax levying funds, Schedules "1" to "18", inclusive, shows the total
ad valorem taxes received by cash tax levying ftL~d.
SUi:I:1ARY OF ACCOUNTING PROCEDURE AND VERIFICATION
OF RECEIPTS AND DISBUESELTENTS OF CITY CLIO:RK AND CITY TRFASURFR
Receipts: The City Clerk and Director of Finance is the principal collecting and
accounting officer. All items of cash received, except taxes and infrequent collections
received directl;.' by the City Treasurer, are handled first by the City Clerk. The
City Clerk and City Treasurer are provided with standard triplicate receipt forms
numbered by the printer and a receipt is issued for each individual collection
made by these officers. The Ci.ty Clerk deposits collections made through his
office on the averaae of every two or three days, and a test check of his records
indicate that his collections were made intact and promptly.
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...., "',s.n;- (<. _":",,,,',,'4 ~
12
The City Treasurer reports each of his collections separately to the Clerk
and such collections are recorded on the Clerk's cash receipts record. The City
Clerk's records, indicated that the City Treasurer had promptly deposited all sums
of money coming into his hands.
Duplicates of receipts issued during the audit period qy the City Clerk
and City Treasurer were traced into the Clerk's record of cash received and the
J~thematical 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 distribution and the classification of receipts within the
funds was test-checked. Monthly totals of fund receipts were traced from the cash
receipts record into the fund ledger. The entries in the cash receipts record
were also traced into the receipts analysis record, and that record was proven to
be mathematically correct.
Records of licenses 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 accounts. Collections of the Treasurer were
also traced into his various bank accounts. The three local bankS were approved as
depositories by the Governing body on June 19, 1933.
A count of cash on hand in the office of the City Clerk was made on
January 21, 1946. Cash receipts from January 1 to January 21, inclusive, were
traced to the deposits shown on the bank statements. All 1947 deposits applicable
to the year 1936 were entered on the books as at December 31, 1946 except the
Water Department collections on December 31, 1946. Certain collections, made in
1936, were applicable to the year 1947 and are shown in a separate Fund called
"1947 Receipts Paid in Advance".
Disbursements: Approxi~~te1y 35% of the claim vouchers paid during the year were
examined and test checks of postings and extensions were made. Claim vouchers
were traced into the Clerk's warrant register, and the fund distributions was
test-checked. The mathematical accuracy of the City Clerk's warrant register was
proven and the fund totals of each appropriation ordinance wer traced into the
, ::~~_,~'T:r~'~;~'\'\'j~~~s;~~z1~1t7li~1S;l;:'~:~:;'.C,\:;;':f.~,:j;~;L,1t::L~~~~,~.li'~j'_:':~~:'r~~'].~:~~,~~~\~t;~'::e~~/~.f,,~,~.,~~~,j~~'tl~;,~,.:'" ',';: ,~.'.fnr.R<,~~"~-;"",,..';!f!~~.'M..,.~~.;,..i" ..1> .""7.-"""I",,....~"""II.,"o/>~,,,...
13
fund ledger. Postings were test-checked fro:cl the Clerkl s warrant register to the
disburse:nents analysis record and that record was proven to be rJatbematically
correct.
The City uses a warrant form for making disbursements, which becomes a check
on being signed by the City Treasurer. The Treasurer uses a rubber sta~p facsimilie of
his signatt~e for this purpose. All checks ca~celled during the year were examined
and traced to the appropriation ordinance record except five checks numbered 7540,
7573, 10601, 13460 and :14293 which were not included with the cancelled checks
presented for OID' examination. We were informed by the City Treasurer that these
checks had been cancelled and mislaid subsequent to his original bank reconciliations
L~de at the time he received them from the bank. These checks were written for an
e
aggregate amount of $363.70 and upon exaLlination of the bank statements, charges,
corresponding to the arnounts written on these checks, were found from one to three
days after their issue.
Fund Led~er: The City maintains separate fund accoUIlts for the cash and investments
of each City fund. postings to the Fund Ledger were traced from their source into
the Fund Ledger, and the mathematical accuracy of the ledger was proven. Fund
Ledger balances Viere computed and a trial balance was abstracted fr:Jil1 that record.
Treasurer's Records: The Treasurer's record of checks issued and deposits and bank
e balances is maintained b~r a bookkeeper in the office of the Cit;; Clerk. This record
Vias not maintained by funds as requ:tred under 12-1016 GS 1935.
CLERK or THE CITY COURT
STlI.TE;r.:EN"'T OF HECEIPTS. DISmTHSELIITT3 AND BAkl.~TCES OF GASH - EYJ-IIBIT "HlI
This exhibit sets forth the cash balances in the custody of the Clerk of
the City Court, at the beginning and end of the audit period together with receipts
and disbursements during the year 1946. These figures were taken from the records
~
~
i.
of the Clerk of the City Court.
A comparison of fees on hand and cash balances as of December 31, 1946, is
shovm at the foot of the statement. A list of the individual case balances are not
.'c' Y"'<""";;'~f:"<~ T9"'\l,i"'\..";,' . ".. f"~'. ',J'J" < '.,vW..,~,""N,,"0<.' ~~';l'c'.>:.l'<"""'iII'l.'~''''~;<''iH'''l!liIi:~'''''''''''."''',~ .';Cj) c=_"".... ;'''70/'''''''''''""., ;,...... "'..l' ~... ,Lub' ., .."'r............,.,.~.,~ _~. '._ .______
",t;:~r:/'.'';.'$Sil"j'.l':;_:.'} .;~ '~:r~<': :V.,-;'"", " ,t.},'- ~'_j,:,,>., .I/.,!: - ."".';. ~" '..:..~.!,>l-, . ":';"". '__ ~ .._-;y,>;"",.,~t-"",., .""':" .t, ,"-'< C'. '~'''', .,.__ ",..... "", _,,' "'- . ' ."1', ','>. ,,_ , ''', " '..' , '.' . _ ',,"
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14
set forth in this report, since it is a part of the Clerk's permanent records.
Reconciliation of the Clerk of the City Court cash balance at the
Farmers ~Jational Bank, Salina, Kansas, is shown on Schedule 113011, cancelled checks
were examined for signature and endorsement. The Clerk of' the City Court maintains
a record of cash received and disbursed, a ledger of cases and a lilOnthly
reconciliation of case balances with the cash balances.
Verification was made by comparison of cancelled checks with disbursements
as recorded; by proof of monthly footings by addition, by additions of duplicate
receipts bjr months and comparison of such totals with amounts recorded and by
test-check of indiVidual items to the amolmt recorded; by verification froE:. the
records or reports of City and COQ~ty officials as to amounts shown paid to the~;
by test-checking of items of receipts and disburse:r.ents to the Dockets.
In connection with the testing of case balances to fees charged and
disbursements made thereof to the City Clerk, an overpayment of ten cents was
noted in case numbered 4194 which we were informed would be adjusted on the Clerk's
next report.
POLICE COm~T }?IHES AIID FORFEITUE.ES
A Police Sergeant acts as collections officer for the Judge of the Folice
Court. Entries on the Police blotter show the amount of the Appearance Bond
deposited; fine i~pos€d or other deposition of the case; fine collected or paid
by work; and other information regarding the case. E~eceipts for fines paid are
issued from a duplicate receipt book, the duplicate being retained.
Cash, as received, in fines and Bond Forfeitures, is placed in numbered
case envelopes 1,';1:ich are accumulated until the end of each month, when these
envelopes together with other similarly numbered case envelopes containing fines,
workout, parole or dismissal evidence, are turned over to the Police Judge who
reconciles the cash and other items with his docket records and prepares an
analysis thereof whicl he submits to the City Cle~k together with the cash
received.
'V _, - ~ '~'-';;':'::;?r.iii;':;~'~,:?', ~';:<-:b',' . r.i1f.'-.":":':';-:~,i'.,
:o.t~ !:-f~~._",*,: ,.,~ ',~ c;"", _,:'il>'" ,~ . ",'
15
The anal;y-sis of fines imposed for the year 1946, aa prepa!~ed and submitted
by the Police Department to the City IIanager, was verified and fOUl1(i correct.
The cash analysis of cash received by the Police Department was, likewise,
found correct as submitted.
SUkIMARY OF POLICE COuRT RECORDS - EXHIBIT uln
This exhibit shows the January 1, and December 31, 1946 balances of
uncollected fines by the following years - 1941 and prior, 1942, 1943, 1944, 1945
~~d 1946 together with the 1946 collections, paroles, workouts and dismissals for
each year and group of years.
Verification was nmde by addition of the duplicate receipts by months
and comparison with cash reported and paid to the Cit;y- Clerk. Tests were made
e
from duplicate receipts to the envelopes and from envelopes to the Folice Blotter.
Each page footing of' the Blotter was proven and compared v;ith the page analysis
for each month. Summary of monthly fines and collections was made fOr the year
1946 from the Blotter and compared with those reported to the City Clerk and City
Eanager.
Sm.lTYIARY OF THE RECORDS OF THE CITY BUILDIIJG IUSfEC'I'OR - EXHIBIT IIJn
This exhibit shows a classification of the collections made by the
Building Inspector together with the remittances made to the City Clerk during the
4It period from January 1 to December 31, 1946.
Cash received from the collection of fees and issuance of permits as
shown by the duplicate receipts, were traced into the Register of Collections
maintained in the Building Inspector's Office, and from that register to the
monthl;y reports and re,;:ittances t.o the City Clerk. Fees charged appear to be in
accordance with the rates set by ordinance.
COJiiifARISOH OF DEPOSITORY BermS AND BAI1~2JCES CE DEPOSIT - f2:HIBIT llKll
This statement compares the balances on deposit as at December 31, 1946
with the amounts of depository bonds pledged by the banks as collateral to secure
':;.'
,
the payment of these deposits. The local banks have pledged United States
~
~,
Goverrunent or Kansas I,;un:.cipal bonds as collateral for deposit of public moneys.
~,~
,..
,
"
-:~~kij~',,~~ _'. " :r";;';;~",":i/~;'~:,.,~~~ ~:(;:~ - ;';).~':'~':';';~';' :'~I.~:.;}:;~ ~<:~~., ~':~";-~.;,''';~'_il!, :/,,:~~~f - ~ ;',~':.",';Il.fo.\':> ~' ,~..\ ,
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16
The governing body does not approve depository bonds as required under section
13-2107 of 1943 Supplement. It was ascertained that depository bonds pledged by
banks adequatel;y- secured the deposits as at December 31, 1946 and it appeared
that deposits were adequately secured at all times during the year.
All depository bonds were confirmed by correspondence with banks holding
same for safekeeping.
FIDELITY BONDS lIT FORCE - EXHIBIT If L"
Fidelity bonds in force as of December 31, 1946, as detailed under this
exhibit were inspected and checked to the statutes to deterlliine that such bonds
met statutory requirements as to type, amount and approval. All fidelity bonds
except those of the Clerk of the City Court and the Llarshall of the City Court
are in custody of 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
County Clerk as is provided for under 20-1420- and 1421 and 80-204 and
205 G.S. 1935. The bonds of the Clerk of the City Court and the 1.Iarshall of
the City Court are drawn in favor of the State of Kansas rather than in favor
of the Cit;y of Salina. All other fidelity bonds were drawn in favor of the
City of Salina. The liability of Surety Companies on all fidelity bonds was
confirmed by correspondence with the Home Office of the Surety Companies, and it
was ascertained that each of these companies was authorized to do business in
the State of Kansas.
INSlJRAiJCE III FORGE - EXHIBIT ttMlI
This exhibit presents a suruoary statement of the insurance coverage
on the various properties owned by the City together with the type of insurance
thereon. Policies are issued, in most instances, to cover a period of either
three or five years.
The properties listed under the heading of City Buildings and properties
with a total coverage of $160,590.00 are insl~ed by a group of 19 companies with
each policy having a ninety percent co-insurance clause.
The Memorial Hall Building and contents are insured by a group of
~','t!} O<"~.~"'~Y'J_
.1;",1,. :"""',; . '. ,,~' ~ -.:' ,.,'
:"'h',,~,!:' ~;\
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17
?l) compa:n.:ies. :B>.Cll of th0 policies in t.his ::r,ronp cont"5ns " ninety pel:'cent
co-insurence c1.,115e.
In?'1'T',,nca c("l~.rer"ge on other properties not included in t.he :tbove groups
and ot.her t.ypes of n!'otect~...,n "l!"e 1:l:'lt.e~ lHv'Ier m:isc9Jl"~'e(\n~. II1~urf'J'ce covernpe
'O~)rt95nin?, try tl:e ......"!tf'lt'w,orks deT'f'rtrr'<>nt :ls ~.~o':;n sep~.'r'':1.tely on <: s chedu} E! in the
lr::t,ter part of +'1->i,<':' re':'ol"t.
It V'r.'."1 dete1:'!'\lmd t.hat ~.11ins"7'"r>fle c0111:,ames wrHi.ng jn!3urance on the
Ci.t=rt s property were c.'lJ.thorized to do businp.'3s in the St!':.t.e of l.(-:.n':;'18.
ACQQUNT~ HE Qr1ryt~JE..-_Jt:KH.J]3Il_r~F'
:\mo1mts due. tr) the vnrioll: f'1m.d~ of the C:tty as e.t December 31, 19L6
'?S "letermjned by our examin?tion are shown on tM.9 exhibH,. No independent
-
ver:tf.'icntion was made with debt.ors. Th:ts ey:~ibit doe~ not include unpaid tl'l.xes.
~.CQPJllir.$, J?1\7{A,lUE
No separete ~Qhednle h:1s been presented of '?ccounts paYG bIe P.S they
are cl"'flsi:f'ied by funds under Exhib5.t "e". The !llIlOl'.nts included G:'l liabili ties
were detemined frOI!' i.nspection of the records Jl1::dnt,:1,ined b~r the Ci t~r Clerkt:;,
Office.
<3T !\TgMENI' 0;" BONDED INDEBTEDNESS - EXHIBIT 1I01t
-~". ,.,' '.-'",-.., ........,.,...'-, <,...-.,...._.".,..__...~,''''.i,...._.~...__.,...."..',~_...',._'"'__~,~:...~~,. .,"'-........,.,. ."....,....0'""".-__
Tl-1s statement pre!'le"t.9, ind"lt?li, t,l,.e bonded indebtedne,ss of the
e C~ ty of.' S".l:i.na, "t December .31, 1945 and December 31, 19/.;-6 top-ether wit!l bonds
issued and retired d1.1Ting 191~6. The f')l].o'N.ing is ~ summ"ry of Bonded indebtedness
ch!ssified 8.S to t7,rne of Bnnds outstandj.n~:
Outstanding
De~p.~r .~1
. _:Vtl,t.~L.
General Bonds
Special Improvement Bonds
T ot.ala
$139,000.00 $
- .9~J..2~3)_t~ sr..5.2.87~..!7..~
12.3~;t2?~~ b29~:I?~~Z~
$ 49,000.00
2/u1'J'?~
l....U, TI3 .20
.. ~.' -,. '~,,, ...._h _~..,..." '."'^'. .'.<
Outstanding
Q~~!!~m:t:>e6,,}1
_ _'.J-2!x.____
$ 90,000.00
J~~15~ :~~
.....~",.-.;o, _; . ",,,.,,,,-,,,_, __......... ,,,., .''"'
1946
~'" '...._'_."~......~._ '..' .'Gr.,....".~ '_' ''''-''''c "~'''''''' ...._
Iss'l~1 'i.et1.red
-...,........-"""...-----..--.... .-..... ",.,-""..~,..'._...
~':" ->~'1.f,(;k{Ji.'tii._~i~'.J:,~{,i):,
".*' .,~.,..~"
;;.'~ ~"'.~. ,:;', ,'. I'~::~"<f<).
'::;il,'. -.
]$
'T'1).8 fo11ow:lng stet,ement gnOWB t.>:t8 m:"l,+"l'r:H.;<" rl..t13S o~ "!:lands outste1"l':3.ing
December. 31, 1946:
Year General
1211e_, ~J.3.Q.t1d,s".
City's 3ho.'t"e
Speci'11
_...'8. c:>.I}g.~." _ _._! ~i:,a1,
Property Owners Grand
5.J?[I~.2peci'i:L~ond~ __':r:o.t.e.1
19/~7
1 9L:J~,
191;9
1950
1951
195?
1953
195/
10F')
1956
$39,5('1).00
25,000.00
18,500.00
7,000.00
~~ 7,22,9 .8?
7,2~9.82
1,L:.25.31
1,058.L:6
985.53
119.03
1,1; 46,729.82
32,229.82
19,925.31
8, 058 .L~6
985.53
}]0..93
ci'o U
\7 ~5,O ..50
'11),037.72
18,199.69
JJ., 86f. 5':.
7,439./+7
6,030.07
5,500.00
5,500.nf)
5,ooo.no
."'_ ..3~Q0f) ..QQ
~"'11? ~'fJI 00
..-.:::~~---.! .--
1~90,0o'~QQ.
i ~.~,6.!:P ~B7
1?JQ~; QK~ :87
$ 71,7!~1.3.?
57,267.54
.38,125.00
19,925.00
8,4?5.00
6,150.00
5,500.00
5,500.00
5,mo.00
..__.1..LQ.~2
::~2?(,\ ".h 31186
.
Gener~l ~~nds ~mounting to $90,000.00 a1"l1 the C1tvfg ~here of Specie1
Impro"emen+. Bonc'1 ?mounting to $18,OL8.87 o11tst.'1nding at December 31, 1046 are
na,y'1b1e out of the procp.ed~ of t.he Bond and InteN~st tax levy.
The Propert.y 0wnp.'t"'s sh~re of Special Improvem(mt. Bond::;, 9.mo1mt.:i.n(' t.....
~ll?,58!;-.99 ~.~ of Decemb8r 31, 19L6 9.re n",y':!ble from special p..ssessment t.<:xes
le,d .'d 3,gainst. property benefitted.
There were no Wat.er Department Bon0.s outstg,ndi.ng at. December 31, 19L;.6.
The following schedule "hows t.he BOl'lded Indebtednef'9 011t<1t...nr'!.iJ"ll!, at.
~ t~e close of each of the l~st ten years.
December 31, 1937
1938
J939
1911-0
191+1
1%2
1943
10U~.
10/,5
10/6
B onrlerl
r:t}~~l?:t_~~.~
~J., 1/;1.800.00
1,1/;5,/:80.02
J.,005,2R8.LO
830,73":> _4.9
703,266.26
564,990.09
429,7,0.00
309 .892.35
? 3'3 , 9".:l3 ..28
2~0,6~3.8f,
~~~. .:'.~t'.,:.c:)~-.k';.:~~_' ..:'.:';",.-~< )"';: ~~;,~ l,'~;':" i ,A-''",,;'i':;'~ ,,\'~:.'<," "'~'-..:l:,,, :"~j:1.,'~~!:t.''"t;,,;,''~,,,~;:,; ;(k'~~:-:-:"'; j:';;~)~,:;;"", ,.:. "'~'J;'-'~'; c. ", -.~.' ,; >~ '~, ......,.
-j".....'
19
P.ECONCILIATION OF' TH:F~ CITY OF SALINA FISCAL
AGEHCY ACCOUNT - SCHEDULE 1t]1"
The balance shown as unpaid December 31, 1946 has been confirmed by
the State Accountant. Cancelled bonds and coupons paid by the Fiscal Agency
during the year 1946 were carefully examined and checked against bond record
and found to be proper charges.
TEMPORAF.Y NarE Il\JDJJ;BTEDN:ESS - EXHIBIJ' Ilpll
This statement shows the amount of Temporary Note indebtedness owed
by the City at December 31, 1946. All of these unpaid notes were owned by the
Wa te rw arks Department as shown on Exhibit 'fElt. These notes will be repaid out
of the proceeds of bond sales.
e IViINUTE-S ~~IID ORDIIifAHCES
The minutes of the meetll1gs of the governing bOdy during the audit
period, ordinances enacted durillg the period and the 1939 revised ordinances
were received for matter pertaining to the audit. The minutes appeared to be
complete and in good order.
GENERAL
-
During the cotLrse of the audit, explanations of various matters were
obtained from officers and employees of the City. \Ve wish to express our
appreciation for the co-operation and assistance of all those with whom we
came in contact.
A~,.<::.3it...F. ~S~: -."',,''O:....i':_~ ~.jr;.,.~,;. ',;;<.-}':
:,0:,';'-' . i~i1f
"',~~,
".'>,:'/>,'1' ,~..;,-\,;_<;,:" ",''''''';' " ~_", '"':'e,,-^;J'''::~,,,,_,;;,''.!:,,;: ~..'_-;:',.:ii...,/';", .,."~,'11.,',
20
CERTIFICATE
We certify that, in our opinion, subject to the foregoing comments,
the accompanying exhibits and related schedules properly reflect the
financial condition of the City of Salina, Kansas, as at December 31, 1946
and the results of its operations for the period from January 1, 1946 to
December 31, 1946, inclusive.
We further certify that, subject to the comments pertaining to
the Waterworks Department Fund, as shown on the pages immediately folloWing
e Schedule "3111 of this report, the exhibits and schedules pertaining to
the Waterworks Department Fund correctly reflect the financial condition
of that Fund as at Decenber 31, 1946 and the results of the operations
of that Department for the period from January 1, 1946 to Dece~ber 31, 1946,
inclusive.
Respectfully Submitted,
Turner and Whiting
e
r- J 7/ /9'f7
By ~;l ;ljJB:p
David R. Whiting, Licensed
Municipal Public Accountant,
in charge of and actively
engaged on this audit.
21
Exhibit "An
schedules" 1...&1l to "1-J1t
schedule "3-A It
Schedules 1115....A.1t and 1I15_B"
OF SALINA. .KAl~AS
CITY
AND
STATEMENT
SJJWJlARY
BUANCFS OF_CASH AND
Fund
Balances
December .31
elusive
Fund
Balances
January 1
l' 6
6 to December
Ja
supporting
supporting
"III and
tt21t
1t.3" and supporting
It 4"
"SII
Ite'
"711
118"
lt9"
11 Ion
II 11"
111211
111.311
11 1411
111511 and
It 1tf'
"1711
illS!'
II 19"
1l20'
11 211l
II 22lt
It 2.3"
1124"
"25"
It 26"
It 2611
Schedule
Schedule
Schedule
Schedule
Schedule
Schedule
Schedule
SChedule
Schedule
Schedule
Schedule
S ched ule
Schedule
Schedule
Schedule
Schedule
Schedule
Schedule
SChedule
Schedule
Schedule
Schedule
Schedule
Schedule
Schedule
SclJedule
Schedule
$ 84,155064-
9,594070
2,425.6S
7,989009
6,871066
.3,088019
7,.35.3058
7,.379.7.3
4,66402.3
6,2.31041
249.88
481013
432058
2,520.28
.36,947078
10,016.67
41,984.32
14,150.52
227,0.35.58
25.29
13,662004
1,255060
8,827.74
-
-
-
717000
Cash
$142,759080
62,511099
37,729.62
10,.811024
10,914.32
26,232062
24,745.28
6,642 .4.3
8,8.36010
44,495.83
2,700.00
5,750.00
12,204082
1,025.75
29,593.26
2,270.6S
-
88,068.36
131,774095
-
174,8.39061
14,573090
947026
1,492082
8,101.78
-
ers
-
-
-
-
-
-
-
-
-
2,275.00
-
-
1,325.67
2,069.00
.31,7.39.69
-
-
-
-
-
-
-
-
Tra
$
rs
3,391!-.67
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
.31,7.39069
-
2,275000
-
-
-
-
Trans
""
y
Cash
$145,750.47
48,544.22
24,543.95
9,869.45
12,265.24
25,987.82
22,816.95
6,057.52
8,525028
45,75002.3
2,6S0025
5,519026
11,146.17
1,606.62
.31,726.67
12,287..35
7.3,724001
79,929.25
220,2.31.14
-
150,651.87
14,495020
-
1,492.82
9,427.45
-
717DOO
$ 77,770..30
2.3 ,562.47
15,611.35
8,9.30.88
5,520.74
.3,.3.32.99
9,281091
7,964064-
4,975005
7,252001
26906.3
711.87
1,491.23
1,9.39.41
34,8140.37
-
-
22,28906.3
138,579..39
25.29
6,110.09
1,.3.34..30
7,500000
-
-
2,069000
-
ts
General Fund
Fire Department Fund
Park Department Fund
Memorial Hall Fund
Sewage Disposal Fund
General Improvement Fund
Water, Light, Heat and Power Fund
Airport Fund
Cemetery Fund
Street, Alley and Sewer Fund
Public Health Nurs ing Fund
Band Fund
Library Fund
Bindweed Control Fund
Trust and Agency Funds
Industrial Developement Fund
Special Fund in Lieu of Bonds
Bond and Interest Fund
Waterworks Department Fund
Condemnation Fund
Construction Fund
IncoI!le Tax Withheld Fund
Bridge or Street Building 1~chinery Fund
State and Federal Tax Fund (Swimming Pool)
Parking Meter Receipts Fund
1946 Receipts Paid in Advance
1947 Receipts Paid in Advance
Ound Cash Acco
Total All Funds
Exhi bi t lIE q
Exhibit "Ett
Exhibit "Ell
Exhibit "Dlt
Exhibit "E"
Decrease
A
'W
Increase
~
'if'
68
6S
30
Investment Accounts
Trust and Agency Accounts
V~aterworks Fund
Total Investment Fund
F\lllQ.
Total Cash and Invest:a.ent Funds
Cash in Custody of City Treasurer
Investments in Custody of City Treasurer
Total Cash and Investments in Custody of
City Treasurer
e
e
e
.e
t
CITY OF SALINA. KANSAS
CClJIPARISON OF ACTUAL RECEIPTS WITH BUDGET
JanuArv 1. 194.6 to December 31. 194.6. Imdusive
Tax Lev:vinsz Funds
Total Receipts
Exhibit A
General Fund $149,145.14
Fire Department Fund 48,544.22
Park Department Fund 24,543.95
Memorial Hall Fund 9,869.45
Sewage Disposal Fund 12,265.24
General Improvements Fund 25,987.82
Water, Light, Heat and Power Fund 22,816.95
Airport Fund 6,057.52
Cemetary Fund 8,525.28
Street Alley and Sewer Fund 45,750.2.3
Public Health Nursing Fund 2,680.25
Band Fund 5,519.26
Library Fund 11,146.17
Bindweed Control Fund 1,606.62
Firemen's Pension Fund 7,526.24
Police Relief' and Pension Fund 2,817.51
Industrial Deve10pement Fund 12,287.35
Special Fund in Lieu of' Bonds Fund 73,724.01
)5~6:~:1i
Bond and Interest Fund
Total Tax Levying Funds
Non-Tax LevYinQ' Funds
Wa terworks Department Fund
Condemnation Fund
Construction Fund
Income Tax Withheld Fund
Bridge or Street Building
Ilachine17 Fund
State and Federal Tax Fund
(Swimming Pool)
Parking Meter Receipts Fund
1946 Receipts Paid in Advance
1947 Receipts Paid in Advance
Firemans Relief Fund
Cemetery Endowment Fund
Hillores t Memorial EndollDlent Fund
Hillcrest Memorial Trust Fund
Total Non Tax Levying Funds
Total All Funds
$220,231.14
182,391.56
14,495.20
2,275.00
1,492.82
9,427.45
..
717.00
1,214.16
1,475.00
4,945.65
)4.~:r~:~
$1..003.155.55
Anticipated
Recei'Dts
$107 ,139.79
49,919.71
26,501.19
9,304.78
II ,314.93
24,422.90
21,806.46
5,615.28
6,587.54
42 ,294.12
2,545.23
5,269.56
10,663.15
1,530.09
6,696.28
1,021.03
1l,733.95
70,403.70
~6:lli:8~
141 7
Exhibit liB-
Amount of
Budget
Surolus
22
Amount of'
Budget
Deficiency
$ 42,005.35 $ ..
1,375.75
1,957.24
544.67
950.31
1,564.92
1,010.49
442.24
1,937.74
3,456.11
13 5.02
249.70
483.02
76.53
829.96
1,796.48
553.40
:3 ,320.31
.1 057a4Z
J 59:100.68 $
-
-
-
..
..
--1-
23
C
Exhibit
CITY Ol" SALINA KAI;$AS
.;l;;EI\T erE' ::2:PEIIDITDTGS Al:D :;;'.TCCi,J3Ii.Ai;CES COLliAfLLD v.-ITH APPROPHIATIOlJS
Aim UIJENCUl'...BEFJJ:D CASH BALtilTCES AT CLOSE OF YEAH
Unenc'LlJ:lbered
Fund Balances
12-.21-46 _
Less Fund
Encumbrances
at 12-31-1.6
Fund
Balances
12-31-46
Exhibit A
Chargeable
to 1946
Budget
Plus
Encumbrances
12-i1-1..6
Less
Er.cumbrances
1-1-1.6
Inc Ius i ye
Total
Disbursements
Exhibit A
6 to Dece!:lber
Januar
Under
Budg~
Over
Budget
1946
Budget
-
-
-
-
-
-
-
-
-
~.~ 79,592..53
7,614.07
2,200.70
845..79
3,423<51
3,088.19
5,321+e86
595.D
4,567073
4,812084
24 9088
481.13
1+32058
2,520.28
9,935098
D ,109008
8,197046
3,320.31
14,150.52
~16 2
/',
'il>
338.53
197 ,199.~97
25029
13,662.04
8,827074
-
-
-
717000
4,395008
2,651.34
6,1:20030
72.2"OQ
V. 6
;';;398,887.33
530.35
61.28
47061
40.00
23.16
1,149.68
-- 2,372.50
4,563011
1,980.63
134098
7,143.30
3,448.15
-
2,028.72
6,784060
96.50
1,418.57
-
-
-
-
-
-
1,319021
38,664.01
-
.' 68 .081.78
;> 29,835.61
-
-
1,255.60
-
-
-
-
-
-
-
-
-
~, 3' .091021
~) 99,172.99
;w
-
84, 155.6L:-
9,594.70
2,425.68
7,989009
6,871.66
3,088.19
7,353058
7,379.73
4,664.23
6,231.41
249088
481.13
432058
2,520028
9,935098
13,109.08
10,016067
41,984.32
1L150 2
232.6
-
-
-
,I:.
(r?
$
7,194009
420075
-
-
2,096063
627035
469.82
-
382083
778.93
.3 5 .16
46013
D6047
263.38
392.13
34.54
113 005
8012
774.25
8,728.32
11,003061
7,644.06
-
-
$
t.:?
-
-
2,378.13
458033
2,709.99
4,879~
'\
(~?
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-i?
$ 31,845.00
5,800000
53,863.00
8,962.50
8,400.00
4,050.00
3,768.00
27,307050
~$144,496000
59,571000
35,875000
11,575000
12,720.00
26,496000
24,965000
8,500 000
8,650.00
44,980024
2,700.00
5,7)0.00
12,204.82
1,800000
16,300000
1l,811.23
11,733.95
70,403 070
88,932.16
Z$5C?JO 1.6, 10
$ 24,650091
5,379.25
56,241.13
9,420.83
6,303.37
3,422.65
3,298018
30,517.49
4,879.36
,~J.44. ,1D .17
58,792.07
35,839.84
11,523.87
12,583.5.3
26,232062
24,572.87
8,465.46
8,536.95
44,972012
4,700.00
5,750000
12,204.82
1,025.75
7,571.68
807.62
4,089.89
70,403070
88,068.36
~68 ,259032
33805.3
530.35
61028
47.61
40000
23.16
1,149068
2.372050
4,563011
1,980.63
134.98
7,143.30
3,.448.15
2,028.72
6,734.60
9.6050
1,4]2057
,-
;
-
-
-
-
1,819021
38,664001
".
~
930.40
1,333.72
105055
.50
15.43
824.lL"
3,209074
5,700.55
2,024.76
6,425067
1,778094
2,201.D
4,961.57
.395.65
3,217.28
-
~)
Co
'll'
~ 25,242078
5,379.25
57,044040
9,465.10
6,256.26
3,382065
3,290045
30,191.95
2,506086
$142,759.80
62,511099
37,729.62
10,811024
10,914.32
26,232062
24,745028
6,642.43
8,836.10
46,770083
2,700.00
5,750000
12,204082
1,025.75
7,571068
807062
2,270.68
31,739069
_ 88,068.36
~:. 0.09208
Tax Le ing Funds
General Fund
Administl1ative & Finance Department
City Court Department
Police Department
Zngli1eer~~g DepartD~nt
Ililk Inspection & Health Department
legal Department
Building Department
Garbage & Rubbish Removal Department
Parking Meter Department
Total General Fund
F ire Department Fund
Park Department Fund
hlemoria1 Hall Fund
Sewage Disposal Fund
General Improvement Fund
Water, Light, Heat & Power Fund
A irport Fund
Cemetery Fund
Street, Alley & Sewer }:'und
Public Health Nursing Fund
Band Fund
Library Fund
Bindweed Control Fund
Firemen's Pension Fund
Police Relief & Pension Fund
Industrial Developement Fund
Special Fund in Lieu of Bonds Fund
Bond and Interest Fund
Total Tax Levying Fu.'1ds
$227,035.58
25029
13,662.04
1,255.60
8,827.74
-
717.00
4,395008
2,651.34
6,120030
6000
-
~~131, 7740 95
-
174,839061
14,573.90
947.26
1,492082
9,427.45
2,069000
-
2,481.10
-
-
18.732.86
~356.338095
~886,431.78
Non-Tax Le ill Funds
'Waterworks Department ]'und
Condemnation Fund
Construction Fund
Income Tax Y; i thheld Fund
Bridge or Street Building 'iachinery ]!'und
State & Federal Tax Fund (Swim.ming Pool)
Parking l.Ieter heceipts Fu...'1d
1946 Receipts Paid in Advance
1947 Receipts Paid in Advance
Firemen's Relief Fund
o emetery Endowment Fund
Hillcrest bomorial Endowme
Hillcrest I.Iemorial Trust F
Total Non-Tax La
nt f'und
und
v~ring Funds
060032
&26
;J498,
Total All Funds
e
CITY OF SALINA. KANSAS
CASH IN CUSTODY OF CITY TREASURER
Deceaber 31, 19k6
Balance - January 1, 1946
R8Qei'Dts:
Fund Cash Receipts (Per record ot City Clerk)
Total to be Accounted tor
e
;Q~bursem.ents :
Fund Cash Disbursements (Per record ot City Clerk)
Balance ... December 31, 1946
Blink BaIAn~es - Decem~~ 31, 19~6:
The Farmer's National Bank, Salina, Kansas
The Planter's State Bank, Salina, Kansas
National Bank or America, Salina, Kansas
Total Bank Balances
e
.e
24
Exhibit "DR
$ .381,.3.36.55
965.746..,lfl
$l,.347,~2.74
&.9.022.a
j 49S.060~~2
186,671.80
166,010.67
f45,377aS5
~ 498..060,32
25
KANSAS
SaLINA
OJ!'
CITY
Exhibit IIEII
OF CITY TREASDlliJ\.
.6
CUSTODY
HrVESTlvIENT3 IH
December
Balance
12-'31-1.6
Balance
I-I-J.6
Bond or
Certificate
Number
Date
Fund
Issued by
Decrease
Increase
Rate
Due
Issued
e
T
2,000.00
24,000000
'it'
500000
!'..
~.)
-
-
$
2,500.00
24,000.00
rl.,
W
17-20
C-1947
4-1/4
4-1/2
12-1-4.3-50
12-1-30
12-1-44
Internal Improvement (Flood Control)
Uo S. Government Bonds
Firemen1s Relief Fund
City of Salina
U. S. Government Bonds
26,000.00
>\
:;;
500,,00
,~
26,500000
!'
;?
Total Firemen's Relief Fund
Cemetery EndoWInent Fun
U. S. Treasury Bonds
7,500.00
...
7,500000
2
1952-54
6-44
Government Bonds
c
.....
u.
Hillcrest Memorial Fund:
U. S. Treasury Bonds
6,500000
6,500000
2
1952-54
6-44
Government Bonds
So
u.
12,175000
50,000.00
3,000.00
285000
-
8,136022
-
6,798,,11
1,619..73
1,190000
2,556.71
I.
..
-
-
-
-
-
-
-
-
-
-
-
-
iht
<,p
4,225000
1,500.00
142.54
2,358.84
982.15
483026
1,280095
7,774052
22,1+74.00
1,476.48
5,486085
15,278058
5,569.50
6,319..30
5,061.75
5,060.65
1,05/+.75
1,091.67
1,027.65
-
3,087023
-
-
-
-
-
$
-
-
-
5,569.50
6,319.30
5,061.75
5,060065
1,054075
1,091.67
1,027.65
8,1.'36.22
3,087.23
6,798.11
1,619.73
1,190000
2,556071
3 ,43~~
-
-
-
..
..
-
-
..
-
-
$
$ 16,400.00
50,000.00
4,500.00
427.62
2,358084
982.15
483.26
1,280.95
7,774.52
22,474.00
1,4.76.48
5,486085
15,278.58
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
P-129
P.:;13 0
if 6
# 7
;; s
# 9
#10
Il11
#12
#13
#14
# 1
# 2
# 3
# 4
# 5
# 6
=# 7
# 8
/1 9
#10
#11
1)12
#13
"14
ff
-
1-1/2 & 2
1-1/2
1-1/2
1
1
1
1
1
1
1
1
1
1
1
1
1
1
1
1
1
1
1
1
1
1
1
-
-
5-1-48
5-1-48
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
1938'='1942
1942
5-1-48
5-1-48
6-19-45
6-19-45
8-21-45
9-18-45
11-14-45
1l-:j.4-45
12-18-45
12-18-45
12-18-45
2-5-46
2-28-46
3-31-46
3-31-46
5-21':"46
6-30-46
6-30-46
6-30-46
6-30-46
7-16-46
7-31-46
8-20-46
9-17-46
9-30-46
Note
Note
Note
Note
Note
riote
Note
Note
Note
Note
Note
Note
Note
Note
Note
Note
Note
Note
Note
Note
Irote
Note
Note
Bonds
Bonds
Bonds
Bonds
Temporary
Temporary
Temporary
Temporary
Temporary
Temporary
Temporary
Temporary
Temporary
Temporary
Temporary
Temporary
Temporary
Temporary
Temporary
Temporary
Temporary
Temporary
Temporary
Temporary
Temporary
Temporary
Ternporar;;r
Agency Funds
Ha terworks Fund
City of Salina, Kansas
Do So Government Bonds
City of Salina, Kansas
City of Salina, KanSas
City of Salina, KanSas
City. of Salina, Kansas
City of Salina, Kansas
City of Salina, KanSas
City of Salina, Kansas
City of Salina, Kansas
City of Salina, Kansas
City of Salina, Kansas
City of Salina, Kansas
City of Salina, I~ansas
City of Salina, Kansas
City of Salina, Kansas
City of Salina, Kansas
City of Salina, Kansas
City of Salina, Kansas
City of Salina, Kansas
Cit;r of Salina, Kansas
City of Salina, Kansas
City of Salina, Kansas
City of Salina, Kansas
City of Salina, Kansas
City of Salina, Kansas
City of Salina, Kansas
Tota1~atenvorks Investments
Trust and
Total
$ 5241008orq8
Total All Investments
1-
26
ttp'1t
Exhibit
ClFSALlNA ..KANSAS
cr
QLL
Wi.
.AJlD UNOQ
s
surer
short
Uncollected Taxes
as Shown by County
erk'13 RI
Collected
by County
eaa
Adjusted
TI RolJ.$
Ad Valorem Taxes
-
-
.66
5.15
102.02
~ 30.22
$ -
31.61
-
-
10.80
$ -
-
61.:
54.19
43.88
-
80.37
-
-
-
-
53058
-
95.09
80.37
-
14.73
80.50
-
-
-
$
i
$ 6.93
-
$ -
..
47.40
-
108.28
40.52
8.52
36.98
-
92.47
-
-
90.9.3
ff1.47
643 022
559.31
209070
85.44
136.05
286033
260.05
72~12
39.10
453.81
32.09
66030
128.67
19.36
81.60
191029
1,147.78
$
~
$ 13 ,514.49
35.1..64.65
$ 48,9'79.14
3~, 709..36
13,452.12
5,380.80
8,805.07
18 ,343 091
16,631.73
4,647.0'1
2,445.90
29,105.45
1,956.84
4,157.98
8,315071
1,222.77
5,136.11
12,229.02
73,375.2.3
_60
$ 13,595.03
36.08~.52
49,67 .55
36,312.55
13 ,614.42
5,546.61
8,832.84
l!,589072
16,883.26
4,682.21
2,538.58
29,466.85
2,084.02
4,304.65
8,353.4;
1,256.86
5,298.21
12,419065
74,5l7.86
61
47000
102.04
55.38
20.76
8.46
13.48
28.35
25.74
7.14
3.87
44093
3.18
6.56
12.75
1.92
8.08
18.93
U3064
$
39.33
J.2&Q7
155040
116.82
43.80
17.84
28.42
59.81
54.31
15.0'1
8.17
94.80
6.71
13 .85
26.88
4.04
17.04
39.95
2.39.74
Ad
$
i
$ 13 ,602.70
36.020.1..9
$ 49,623.19
36,251.11
13 ,591.38
5,537.2.3
8,817.90
18 , 558.26
16,85.4.69
4,674.213
2,534.28
29,416.98
2,080.49
4,29''7.36
8,339.32
1,254.74
5,289025
12,398.63
74,391.76
00
General:
Intangible
Tangible
Total General
Fire Department
Park Department
Memorial Hall
Seage Disposal
General Improvements
Water, Heat, Light and
Airport
Cemetery
Street, Alley and Sewer
Public Health Nursing
Band
Library
Bindweed Control
Firemen's Pension
Industrial Developement
Special Fund in Lieu ot Bonds
Bond and Interest
Power
-
99.87
-
8.7.3
1.50
-
$
491.70
134.68
16.52
61.50
$
$ 11,071086
3,584.74
2.30.76
520.50
. 11,663.43
3,687.81
256.01
583.50
-
-
-
-
30
$
-
-
..
-
-
$
$ 11,663.43
3,687.81
256001
583.50
l'
Total Ad Valorem Taxes
-
00
66
o
Total Special Assessments
Total Ad Valorem and Special
Assessments
27
Exhibit "GD
e
CITY OF SALINA. KANSAS
STATEMENT OF TAXES RECEIVED FROM COUNTY TREASURER
SHOWING YEAR OF ASSESSMENT AND DISTRIBUTION TO FUNDS ON BASIS OF ASSESSMENT
Jan~.Y 1. 1946 to December 31. 1946. Inclusive
e
.~ .i'~:~.,;i:~i~:,l~:t.':'::''::'l;':>~,<.- ..,.~ -:,. ~ ~..;,~.,::'::::\;,~i.;' );.,....~::~\.tr: -1."'_>-::-""~ :~.'i}.'/i.. .~~, }',,',,:,-,~
CITY OF SALINA. KaNSAS
C LLRK OF THE CITY C Cu'RT
STATEr::'LNT OF HECEIPTS. DISBUFtSEI,I:HTS AliiD BALANCES OF CASH
January 1. 1946 to December 31. 1946
Balance Januar.f 1, 1946
Receints :
e
Court deposits and Fees
Sheriff's Fees
County Attorney - Regular
County Attorney - Special
Judicial Fees
Fines
Miscellaneous
Total Receipts
Total Cash to be Accounted For
Disbursements:
e
Court Fees to Cit;r Clerk
Sheriff's Fees
County Attorney - Regular
County Attorney - Special
Judicial Fees to County Treasurer
Fines to County Treasurer
Bond Forfeiture to County Treasurer
Miscellaneous
Costs Refunded
Total Disbursements
Balance - December 31, 1946
Balance per detail Case Balances
Cash Long
$ 1,955.23
405.89
300.62
200.00
56.40
1,369.00
3,389.50
$ 1,567.88
405.89
295.62
200.00
56.40
1,284.00
500.00
3,350.48
422.88
28
Exhibit "}ifl
$ 1,568.78
7.676.64
$ 9,245.42
~~ 8.083~15
[\. 1,162~27
tW
$ 1.157.87
j 4.40
~-
2?
Exhi bi t It In
Total
f". 7,162075
<?
27,291.50
...---
~; 34,454.25
~) 25,039050
364.00
598.00
>'; 26,001.:;0
- -
~:1. 8
f 2-
d~
'if'
2'1,291.50
.;i) 27,291.50
';j; 24,871.50
349000
598.00
25,818050
-
00
~
$ 67000
-
-
'iI' 67000
-
.;p 52000
15000
-
-
~ 67.00
-
;.~ None
:1,
_ 1944-
$ 358.00
-
-
~" 358.00
'it'
-
$ 83.00
-
-
- -
(!,. 83000
<;p
-
00
l'
--::::.J.
$ 523000
-
-
I' 523.00
.;r
- - -
'"
".I> -
-
-
- -
$
-
00
-..l.
$ 980025
-
-
$ 980025
- -
t. -
oW
-
-
-
~~
CITY OF SALINA KANSAS
SUMliIARY OF' POLICE CCJ1.JRT RECCF.ns
Januar 1. 1946 to December ?l .946. Inclusive
1941 and
- Prior
Balance - January 1, 1946 $ 5,243050
Total Fines Imposed ..
-
Total to be Accounted for $ 5,234.50
-
Less:
Cash Collected on Fines * 33.00
Fines Worked Out -
Fines Paroled and Dismissed -
- -
Total Credits $ 33.00
Balance - December 31, 1946
.,-. '''':,lllll'''f 'lIfi'a'~ 'J a:J ' . r,~... :'S--~k,"::,)i'%.~/._~.~_~,:',:'_,,~,~~,: 7.-,:_~:-',,'1'.;:.,' ".~-.;;' ;;:",>~:,J,.-(:-2:,',- -;~~~:t;;..;~ "\~~".(',"'::-fit,';< _ ,.:;:.;/r"\~;, -;'~,:;-:r';~':~';~;i" ;,~{':, :' i' _ '\(7,'\'. \ _.~
o'~!S;~:t.;~tf'~_lii';_:,~1l~t ,\,;.~::"':~~ ;'~;~,:H{~f . l YV ;,.;, '_ - _ - _ - - - ~,' _, ',_._ _ _ _ 'C' _
." ,",."". ,.
CITY OF SALIIIA. EANSAS
SUMMARY Of THE RECORDS OF THE CITY BUILDIIIG INSPECTOR
January 1. 1946 to December 31. 1946. Inclusive
Collections for the Year 1946
'e
Building Permits
Gas Inspections
Plumbing Inspections
Electrical Inspections
Sign P errni ts
Taxi-Gab Inspections
Billboard Permits
Total Collections
Amount Due City Clerk, January 1, 1946
Tota.l Due the City Clerk
Remitted to City Clerk
Amount Due City Clerk, December 31, 1946
'e
Exhibit nJU
$ 1,693.50
410.50
727.75
3 gS .45
29.50
60.00
1.00
:i~ 3,310.70
1.50
;~ 3,312.20
3,309.20
~~
3.00
30
.... ''"'''''''''''H''''1'\IiIIf.a_'''''1<:'''~~.''f '~m'!l'1i~ ~ lV~"'_'"",~__"_.~."."M,Q~,""""__~""""",,_,,_,_,,,v ~
_".'i~;\'.)t""..':w".~",''''~,1lIlO''""",:pv',,,..,~.,. 'Io>l~,,;W..\':" ',C .;",. .~, .' ....', . ,& .'~ """.. "'. . .
"~~1~~t~~:r,:~,}tl~<<~~~':~~;;~~m:-;-:,..~f,-,.,",,~~;",.',-,y:,;, ''', ,',"
31
Exhibi t nK11
C rTY o.F SA Lli>IA. KA1JSAS
C0.ViPAIUSON OF DZPCBITORI BCi~1)S j.l\l}) BAIANCES OF DEFOOITS
December 31. 1946
I
i.
i
i
!if
I
,.
~
!
~
$.
itj
~
Name of Account
The
Farmers
National
Bank
The
Planters
State
Bank
The
National
Bank of
America
H. H. Eberhardt, City Treasurer
$182,647.82
;it174,536.89
~~140 ,413 .35
V;. J. Broom, Clerk of the City
Court
1,641.56
;
~e
Total ~184,289.38 $174,536.89 $140,413.35
Less Portion of above balance
secured by F. D. I. C. 5,000.00 5,000.00 5,000.00
Balance to be secured by
collateral $179,289.38 $169,536.89 *~135 ,413.35
Required 70 Per cent $125,502.57 $118,675.82 ,'j, 94,789.35
\~
Bonds Deposited by Bank as
collateral $186,000.00 $167,400.00 $176,000.00
~!l
~
~
I
t'
I
~
~
I
;~
~
~
~
~
~
!\
~
~
~
~
.~
~;
~,
~
---,-
32
'V'
Hamilton, Ohio
NeVi York, Hew York
~Iew York, liew York
Chicago, Illinois
Baltimore, Maryland
EXhibit
Issued B
Ohio Casualty Insurance COmpanjT
National Surety Corporation
Hational Surety Corporation
Continental Casualty
U. S. lidelity & Casualty Company
Bond
Amount
5,000000
5,000000
5,000.00
5,000000
5,000.00
~
Date
Expires
Term
4- 9-47
4- 9-47
4-11-49
Term
Hartford, Connectic
New York, New York
Sto Iaul, Llinnesota
Kansas City, Kissouri
Hartford, Connecticut
ut
Aetna Casualty & Surety Company
lJational Surety Corporation
St. Paul-Kercury I~1demnity Company
American Surety Company
Aetna Casualty & Surety Company
5,000.00
5,000.00
5,000.00
50,000000
5,000000
Continuous
Continuous
Continuous
4-24-47
Continuous
Baltimore, Maryland
Baltimore, Maryland
New York, New York
Hartford, COIll1ecticut
Hartford, Co~~ecticut
Uo S. Fidelity & Guaranty Company
U. S. Fidelity & Guaranty Company
National Surety Corporation
The Travelers Indenmity Company
The Travelers Indemnity Company
1,000000
1,000.00
5,000.00
2,000.00
2,000000
Continuous
Continuous
Continuous
4-10-47
4-10-47
CITY OF SALINA KANSAS
FIDELITY BONDS IN FORCE
December 31. 1946
Date
Title Effective
City Cornnissioner 4-19-43
City Commissioner 4- 9-45
City Commissioner 4- 9-45
City COTIIDlissioner 4- 3-45
City Conunissioner 4- 6-43
City Uanager & Superintendent of the
Waterworks Department 8-26-43
Director of Finance & City Clerk 7-16-21
DeputjT Director of Finance & City Clerk 1-29-40
City Treasurer 4-24-46
Cashier - Waterworks Depart~ent 1- 2-26
Police Judge 3- 9-37
Building Inspector 12- 9-41
City Engineer 1-15-46
Clerk of the City Court 4-10-45
Marshall of the City Court 4-10-45
~
J. Ho Moore
Al Noyce
B. A. BreOn
H. C. Simpson
Lloyd -ii. Price
Ellis J. Allison
Charles E. Banker
Harold Eo Peterson
Henry H. Eberhardt
Lois Todd
H. N. Eller
Thomas L. Bayne
Harold F. Harper
W. J. Broom
L. A. Bartlett
'Mil
1:~xhibi t
SALINA. KANSAS
CITY OF
I.NSUhANCE IN l<'ORCE
EXCWSTIJE OF WATERWORES
December
Amount of
C overa!2:e
Pro'Qerty
92,000000
3,500000
30,000.00
500000
1,300.00
850.00
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
00.00
0.00
$
e of C overae:e
Fire & Supplemental
Fire & Supplemental
Fire & Supplemental
Fire & Supplemental
~"'ire & Supplemental
Fire & Supple~ental
Fire & Supplerilenta1
Fire &. Supplemental
Fire & Supplemental
Fh'e & Supplemental
Fire & Supplemental
Fire & Supplemental
Fire & Supplemental
Fire & Supplemental
Fire & Supplemental
Fire 8: Supplemental
Fire & Supplemental
T
and Contents
City Hall Building
City Hall Contents
Fire S ta tion # 1 Building
Fire Station #1 Contents - Except Fire Fighting Apparatus
City Building, 624 N. 7th
City Building, 412 Putman
City Rest Room, 110 E. Ash
Bath Pavillion, Oak Dale Park
Other Oak Dale Park Buildings
Bath Pavillion (Contents)
506 E. Ash Garage
Street Department Buildings, 320 E. Ash
Sunset Park Buildings
Street Department Buildings (Contents), 320 Eo
Street Department Buildings, 420 E. Ash
City Building, 216 W. Crawford
City Building, 216 W. Crawford (Contents)
Total Coverage - City Buildings & Contents
Ash
Cit.
Group
Fire &. Supplemental
and Contents
1iemorial Hall Building
1,500.00
850.00
$
17,800.00
1,000.00
4,500.00
2,000.00
1,000,,00
500.00
675.00
Z7 5 .00
1,500.00
22,647000
5,000",00
500000
25/300,000.00
10,000.00
3,000.00
5,000.00
205.00
7,500000
etc.
Fire & 'Iii indstorm
Fire & Windstorm
Fire & ext Windstorm
Coverage
::!ire & Supplemental
Fire & Supplemental
Fire & Theft
Fire & Theft
Fire & Theft
Fire & Theft
Fire & Theft
Fire & Theft
Fire, Theft & Vandalism
Fire & Supplemental
Fire & Supplemental
Public Liability
Boiler Explosion
Fire & Supplemental
Forgery Bond
Loss or Damage
Fire, IVindstorm, Hail,
Miscellaneous
Fire Department Equipment
Dwelling & Garage (Dump Ground)
Sewage Disposal Building & Contents
Ash Street Building & Contents
Ahrens Fox Fire Truck
International Squad Car
la France Pumper
1936 Hudson Coupe
1930 Dodge Hose Truck
G.fuoC. Chemical Truck
1924 S eagrove ladder Truck
18 Motor Vehicles & Other Equipment
Shop & Contents (Oak Dale Park)
Airplane Hanger & Depot
City Buildings & Memorial Hall
Boilers at Memorial Hall & City Hall
Dwelling & Barn - Gypsun Hill oemetery
City of SalL~a, Deposit Accounts
Police Camera
G .Iv..C 0 Trucks
(Garbage)
nMIJ
Exhibit
Amount of
Coverage
Only
3,000000
2,500.00
5,000000
1,000.00
1,000 000
5,000000
Legal Liability
2,000.00
(~..
';I
. "'1..'l>",;,:'.L/i
-
--
,',L}.:~-.! . _.~ ~'
" ~_:,~.. '~""/;~~"
.,'. ",-:if,,",'
't .....':~: ,,',"<ii:. '_J<.;,: ..~- ....:>,~;.~..~: li-;"~';~~,, ~:;_:, Kt.:< u :-,>)#,',,_ .7l;\"':" ': ~,' '~" .",:,.'):,',:\
;"'<T'~~" ;!"',;~; ~-.,,1'1'
CITY OF SALDA. KANSAS
ACCOUNTS RECEIVABLE
December 31. 1946
General Fund:
Police Fi.'1.es and Forfeitures
Gas Franchise Fee
Building Inspectors Fees not remitted
as of December 31, 1946
Total General Fund
Waterworks Department Fund:
December 31, 1946 Collections not remitted
until January 2, 1947
Pettjr Cash Fund in Collection Office not
recorded in County Clerks Records
Total "oVa tervlOrks Department Fund
Total Accounts Receivable
$ 8,452.75
1,778.61
3.00
$ 288.57
700.00
35
Exhibi t ItN"
$10,234.36
988.57
$11,222.93
~
~
36
Exhi bi t It on
Bonds
Outstanding
12-31-46~_
Bonds
Retired
l' 6
Bonds
Issued
l' 6
Bonds
Outstanding
12-31-
Amount of
Original
Issue
Maturity
Date
CITY OF SALIl~. KANSAS
STAT~r:ENT Of BONDED IND~TEDlJESS
December 6
Series Da te of
Number Pur~ose ofI~~ Issue
7,000.00
22,000.00
7,000.00
20,000000
2,000.00
-
-
-
7,000.00
14,000000
2,000000
10,000000
10,000000
2,000000
4,500.00
1.,200.00
9,000000
900.00
4,000000
10,000000
1,375000
3,900.00
3,000000
285.08
6,000000
4,500000
9,000000
5,475041
11,343.44
28,934.70
220o~
",
~?
7,000.00
7,000.00
1,500.00
5,000.00
500000
8,000.00
2,00C.00
2,000000
7,000.00
7,000,,00
1,000.00
5,000000
5,000.00
1,000.00
1,500.00
400000
3,000,,00
300.00
500,,00
2,000000
275.00
650.00
1,500000
142054
1,780067
1,214098
1,010001
-
-
-
Q
~?
-
-
-
-
-
-
-
-
-
-
-
-
-
$
14,000000
29,000000
8,500.00
25,000.00
2,500.00
8,000.00
2,000.00
2,000.00
14,000.00
21,000000
3,000000
15,000.00
15,000.00
3,000000
6,000,,00
1,600.00
12,000.00
1,200000
4,500000
12,000000
1,650000
4,550.00
4,500.00
427.62
7,780.67
5,714098
10,010001
-
-
-
~~.
<iP
$139,662.55
141,671.01
34,287075
85,392.58
9,873.19
72,000.00
13,682036
11,305.50
70,000000
70.000.00
16,760097
42,935.80
44,373.31
7,310004
14,628025
3,915044
27,172.75
2,971.36
6,932.49
18,045.52
2,720.74
6,315009
6,19'7.19
5701)16
7,780067
5,714098
10,010001
5,475.41
11,343.44
28,934.70
22002
Rate
4-1/4
4-1/4
L~-1/4
4-1/4
4-1/4
..
2
2
2
2
2
2
2
2
I
1-1; 2
1-1/2
1-1/2
1-1/2
1-3/4
1-1/2
1-1/4
1
1-1/4
1-1/4
1
1
1
1-1/4
1-1/4
1-1/4
1-1/4
1-10-(43-47)
10- 1-(43-47)
2- 1- (43-50)
11- 1-(L"3-50)
12- 1-(43-50)
7- 1-(42-46)
7- 1-(42-46)
10-20-(42-46)
7- 1-(42-47)
7- 1-(42-48)
7- 1-(43-48)
2-15-(43-48)
5- 1-(43-48)
5- 1-(43-48)
3- 1-(43-48)
3- 1-(43-49)
3- 1-(43-49)
7- 1-(43-49)
3- 1-(43-40)
1- 1-(JJ.3-51)
1- 1-(43-51)
2- 1-(43-52)
5- 1-(45-48)
5- 1-(45-48)
4- 1-(46-49)
4- 1-(46-49)
4- 1-(46-55)
9- 1-(47-50)
9- 1-(47-50)
9- 1-(47-56)
9- 1-(47-56)
Totals
1-10-27
10- 1-29
2- 1-30
11- 1-,30
12- 1-30
1- 1-36
7- 1-36
10-20-36
1- 1-37
1-11-38
1- 1-38
2-15-38
5- 1-38
5- 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
5- 1-44
5- 1-44
4- 1-45
4- 1-45
4- 1-45
9- 1-46
9- 1-46
9-1- 46
9- 1-46
Olive Street Viaduct
Curb, Gutter & Paving
Ie. teral Sewers
Curb, Gutter & Paving
Ie. teral Sewers
Sewer & Plant He~ir
Sewer
Curb, Gutter & Paving
Curb, Gutter & Paving
Lateral Sewer
Curb, Gutter &
Curb & Gutter
lateral Sewer
Ie. teral Sewer
Curb 8: Gutter
Paving
Curb & Gutter
Ia teral Sewer
Paving
l'v1ain &
Paving
General Improvement - Sewage Disposal
Internal Improvement- Storm Sewer
Internal Improvement- Sewer Re~ir
Internal Improvement- Storm Sewer
Internal Improvement- Flood Control
Refunding
Internal Improvement - Paving
Internal Improvement - Condemnation
Hefunding
Refunding
Judgement
Internal Improvement -
Internal Improvement -
Internal Improvement -
Internal Improvement -
Internal Improvement -
Internal Improvement -
Dlternal Improvement -
Internal Improvement -
Internal Improvement -
Internal Improvement -
Internal Improvement -
Internal Improvement -
Internal Improvement -
Internal Improvement -
Internal Improvement -
Internal Improvement -
Internal Improvement -
Internal Improvement -
Internal Improvement -
Internal Improvement -
P-1D.
R-l12
C-1D
R-ll4
R-115
J-116
C-117
P-ll8
S-119
P-121
S -122
S-123
S-124
P-125
P -216
S-127
P-128
129
130
8-131
132
133
P-134
s -135
P-136
S-137
$220,633.86
;$ 73,273020
59,973.78
,.;\"
11>
;;;23.3 , 933.28
$932,203049
lateral Sewer
',3?";';,W.:,;2>:~$~f;~:~:~1~~.;'~I~::.~~ ..-!.~~.,\t',~ ',;>,;:~ :~f.'_~~t.: ;>/'~,.:J;'~!~,:!::~ A '~'~:).','
f'~"JIl,~";,l'."';C~$il';~.",",";>"i",,'."" """""C., ,"',~,n..'"~",,," .',".' "_ ..." .... ..
-
37
CITY OF SALINA.. KANSAS
STATEI\fIEl'JT OF TE;\;FO;::.AF:.Y INDEB'rED:i:J.ESS
Dec~nber 31. 1946
Dat,s
Amount Given Rate
City of Salina, Temporary Note #8 $ 8,136.22 6-30-46 1
City of Salina, Temporary Note #10 6,798.11 7-16-46 1
City of Salina, Temporary Note # 11 1,619.73 7-31-46 1
- City of Salina, Temporary Note #lZ 1,190.00 8-20-46 1
City of Salina, Temporary Note #13 2,556.71 9-17-46 1
City of Salina, Temporary Note #14 3,435.41 9-30-46 1
Total
$23,736.18
~,
Ii
r,'
r.
t
~~
~ WJ
~
~
r~
~.
~'-
*
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.;~
'Si-
~~
:.'
~~
~
.tI
~
~r ~
:i:
I~,
~
~~'
.~
:.i~:?~,,~~~~::J~!iil~kli'~~~;j~:;~"i..;:/~t~t~1~f,,$\~~,~~~~g,;>~ :~';0d(~~;~i;,l;:;.::::\f';~~1iZ.~'~\.';\f;:~~rt~'~~N~\.'\.~~~~~;i'~";;":'~:;"{"~.'iW_>:~~~~~'~~_~"~"'iIl'.\Y~-:.,;.~jp,7~'~~'~'~?f'5f<;~Jr"' 1" "l., -.-" _ .,M. "_'"' "o"L'4"1"",~ ,.... .~_ ~., .,... +. ._ _.,..
,e
p.
~
,
~
}!.e
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[,
.;
~::
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:1 .
~
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~
f
CITY OF SALETA. KAHSAS
38
STATEJ\1LN'l.' OF P.:LCEHTS. DISBUF.s:t~M:sHTS )l.=ID BAIJl.LJCES OF CASH
GENERAL l~U.lm
January 1, 1946 to December 31. 1946. Inclusive
Amoun t of Amount of
Actual Over Actual Under
Actual Budget Budget Budget
Balance - January 1, 1946 $ 77,770.30 $ 37,356.21 $ 40,414.09 $
Receipts:
License Fees & Permits,
Schedule Itl..A.lt $ 20,210.70 $ 12,002.39 $ 8,208.31 $
Ad Valorem Taxes 50,467.53 48,320.01 2,147.52
Sales Tax Residue 8,721.72 8,531.44 190.28
Cigarette 'I'ax 17,237.95 5,613.78 11,624.17
Franchise Tax 12,190.52 11,660.26 530.26
Fines, Fees & Costs -
Police Court 25,039.50 16,407.40 8,632.10
City Court Costs 1,567.88 1,500.00 67.88
Parking Meters 1l,803.97 11,803 .97
Rents 40.00 40.00
Sales & Services 1,525.32 2,256.50 731.18
Refunds & Recoveries 312.32 50.00 262.32
Miscellaneous 27.73 _798.01 - 770.28
Total Receipts $149.145.14 $107 ,139.79 i 42.005.35 $
Total Cash to be Accounted for $226,~15.44 $144.496.00 ~ 82.419.44 ci'
. ~il
Disbursements:
Administrative & Finance Dept.,
Schedule 1t1_B" $ 25,242.78 $ 31,845.00 (j~' $ 6,602.22
<]j>
City Court Dept., Schedule ill_BIt 5,379.25 5,800.00 420.75
Police Dept., SChedule l'l_D" 57,044.50 53,863.00 3,181.50
Engineering Dept., Schedule IIl-E1t 9,465.10 8,962.50 502.60
Milk Inspections & Health Dept., 6,256.26
Schedule 1l1_F" 8,400.00 2,143.74
Legal Dept., Schedule Itl-G" 3,382.65 4,050.00 667.35
Building Dept., Schedule 1I1-H1t 3,290.45 3,768.00 477.55
Garbage & Rubbish Removal Dept.,
Schedule Ill_Ill 30,191.95 27,SC17.50 2,384.45
Parking Meter Dept., 2.506.86 2,506.86
Schedule IIl-J1t -
Total Disbursements $142.759.80 ~144.496.00 ~ $ 1.736.20
Balance - December 31, 1946 $ 84,155.64- $ $ 84,155.64- $
39
Schedule If 1-.1\.11
Amount of Amount of
Actual Over Actual Under
Budget - Budget
$ .. $ 25.00
.. -
965000 ..
-
2,609020 -
30.00 -
89000 ..
.'2IiO.OO -
150.00 -
10000 -
118.00 -
J42 0 00 ...
.. -
- 50. CO
75.00 ..
.. 15.00
5.00 -
15000 ..
100.00 -
50000 ..
126.00 -
120000 -
1,010.00 -
162.50 -
- -
1,850.00 -
50000 -
162050 -
18000 -
8000 -
105000 ..
100000 -
18011 -
-
$ 8,208 .a1 $
Inclusive
GENERAL FUND
6 to Dec~mber
et
100.00
150.00
1,800.00
100.00
Bud
$
Actual
75000
150.00
2,765000
100.00
("
';P
Licenses
Auction and Auctioneers
Auto 'Wrecking Licenses
Beverage Dealers Licenses
Bill Board Licenses
Build in. Permits and
700.00
50.00
150.00
700.00
200.00
40.00
20000
25000
450.00
202.00
200.00
750.00
52.00
45000
450000
50.00
30.00
900.00
750.00
100.00
10.00
2,500.00
850.00
-
30.00
3,309020
80000
239.00
910000
350000
50000
138000
167000
450.00
152.00
275.00
735000
57000
60.00
550000
100.00
156000
1,020.00
1,760.00
262.50
10000
4,350000
50000
1,012050
18.00
8.00
135.00
100.00
616.50
1,693000
410.50
727.75
388.95
28.00
61.00
(:l"
W
ection Fees
Building Permits
Gas Inspections
Plumbing Inspections
Electrical Inspections
Sign Permits
Taxi-Gab Inspections
Cpncrete Construction Licenses
Dance Permits
Dog Licenses and Impounding
Electric Wiring licenses
Gas Fitters Licenses
House Moving Permits
HUCkster, Peddler and Vendor Licenses
Insurance Cqmpany and Agent Licenses
Junk Dealer, Buyer and Collector Licenses
Plumber and Gas Fitters Licenses
Pool Hall and BowlL~g Alley Licenses
Plumbers Certificate Fees
Pop Corn Stand Licenses
Show and Theater Licenses
Skating Rink Licenses
Street Advertising Licenses
Taxi-Gab Licenses
Taxi-Gab Drivers Licenses
Truck and Team Licenses
meat Packing Permits
Amusement i.lachine Licenses
Oil Drilling .Fermits
Music L~chine Permits
Fireworks Licenses
Lluseum Licenses
Photographers Licenses
Sewer Connection Permits
Milk Food Inspection Licenses
Ins
598039
12,002.39
$
$ 20,210070
Totals
';1$~.,--,.\'..:-,;/'/~ :Ii';':';;':'
, ;,~;..." '..
d;r.d,;''".I
("'~;"" '"
-.,-;.~~., . ,. ...'~,....,. '-a'
40
~lchedule ill_Bit
CITY OF SALINA. ll.ANSAS
DETAIL OF DISB1i1lliEk'lEl'lTS
GENERAL FUND - ADMINISTfi..\TIVE AND li'IJ'iANCE DEPARTMENT
January 1. 1946 to December 31. 1946
,
Amount of Amount of
Actual Over Actual Under
Actual Budget Budget Budget
Salaries and Wages:
City C ornmis sioners $ 375.00 t~ 375.00 $ $
;;p
City Manager 2,700.00 3,600.00 900.00
City Clerk 1,500.00 1,500.00
City Treasurer 499.92 750.00 250.08
- City Bookkeeper 1,777.50 1,740.00 3'1.50
City Iv:anager's Secretary 1,017.50 1,044.00 26.50
Building Inspector 2,040.00 2,100.00 60.00
Dump Ground Caretaker 950.00 900.00 50.00
Restroom Caretaker & Police
Matron 280.00 240.00 40.00
Deputy City Clerk 2.100.00 2.400.00 300.00
Total Salaries & Wages $13,239.92 $14,649.00 $ "+,, 1,409.08
;;1'
Professional & Contrasted Services 1,259.70 1,800.00 540.30
Office Supplies & Expenses 2,554.27 2,500.00 54.27
Printing 473.88 500.00 26.12
Election Expense 4,5.31.64- 5,000.00 468..36
f\.laintenance of Equipment 112.84 250.00 1.37.16
- Insurance & Bond Premiums 242.50 650.00 407 .50
Travelling Expense .396.52 150.00 246.52
Furniture & Equipment 328.5.3 2,000.00 1,671.47
Appropriations, Dues & Donations 406.90 300.00 106.90
Refunds 9.00 46.00 37.00
M.iscellaneous 1.687.08 4,000.00 2.312.92
Totals $~25,242.78 $31,845.00 $ $ 6,602.22
-
-
:;,,:\._.,~~\\; ~_ ;,t;it,.,..'_\-r' ~~ '/.
"!J:~H.)
.~. ,..~_.;....:..,;f ", .." : ;,. ,_.,.. >;,0
CITY OF SALINA. KANSAS
DETAIL 0]' DISBURSEMENTS
GENERAL FUND - CITY COURT DEPARTMENT
January 1. 1946 to December 31. 1946. Inclusive
Salaries and Wages:
Judge
Clerk
Marshall
Total Salaries & Wages
Office Supplies & Expense
Traveling Expense
Miscellaneous
Totals
Actual
Budget
$ 2,400.00 $ 2,400.00 Q
~p
1,200.00 1,200.00
1,500.00 1,500.00
$ 5,100.00 $ 5,100.00 $
196.10
83.15
300.00
375.00
25.00
$ 5,379.25
$ 5,800.00
,f~': ~ ,~':';"- .',~ _ ..
.,--~ ','If;,$i.
;Schedule tll-Cn
41
Amount of
Actual Over
Budget
$
Amount of
Actual Under
Budget
"
~
<I'.
~)
103.90
291.85
25.00
$ 420.75
""i~
;, 'I~'~, .i ::<.;, :>:- .i,.'._:_'t.
~~,'t/il:'!l.";". J.".)j';.'~V-,;""",, .,;1'~'Ji;d' .'-fl' 1....1';',.
CITY OF SA LIN.4.. KA.NSAS
DErAIL OF DISBUIiSEMEN'TS
GENERAL FUND - POLICE DEPART~dEIJT
January 1. 1946 to December 31. 1946. Inclusive
, ;",.~..-,..t "; ',..:.."".~ ,_
42
Schedule It l-D"
" :'~;~"J,., l*"~~:l!;(:"",-:i":.~,' ,-;':::~'f~':'
Jw,;;}. ',",' ':,~-;~ ':',,-1.'.\..;. :-:..~'
!, ;"" ;.t~ ;,..../. ;'v:'4~.~',<,,:- .-,:0;. .-":';._'...."'- ~~,,!~
.:';',-";,:':'.<""
",,;"'".f'; h!'~
43
Schedule ftl-E1t
CITY OF SALINA.. KA~
DETAIL OF DISBURSEMENTS
GENERAL FUNDy -. ENGINEERING DEFAHTNIE;I'J'!'
Jan~.r...Y. 1. 19A6 to December 31. 1946, Inclusive
Amount of Amount of
Actual Over Actual Under
Actual Budget Budge..i...-. Budp:et
Salaries and Wa~es:
City Engineer $ 3,141.40 %'> 3,000.00 $ 141.40 $
Other Employees 3,416.95 3,800.00 383 .05
Professional Services 655.35 500.00 155.35
e
Total $ 7,213.70 $ 7,300.00 C~,I $ 86.30
'"'
Office Supplies & Expense 246.75 150.00 96.75
Legal Printing 1,622.11 500.00 1,122.11
Maintenance of Equipment 113.26 300.00 186.74
Materials & Supplies 156.92 150.00 6.92
Insurance & Bond Premiums 21.$6 12.50 9.36
Gasoline, Oil, Grease & Anti-
Freeze 83.83 150.00 66.17
New Equipment 6.67 300.00 293.33
Miscellaneous 100.00 100.00
e
Totals :$ 9,465.10 <1+. $,962.50 $ 502.60 <If,
1? W
-. .
;~"..,. ...".>"."....:,,:\... ..,.,;'.'#'..W.'
~""",,,;,:,...~;..,:.'_.'::1. ,~ik:<.;:u'r"~_;;j,,T:I. ~"-,'C';r,' ;,t:.o ;,::"'};t
44
Schedule 1I1..Flf
CITY OF SALINA. KA.NSAS
DErAIL OF DISBUP.8EMEnTS
GENFmL FUND - MILK INSPEC'J'IONS Aim HF~LTH DEPARTMENT
January 1. 1946 to December ,21J. 1946. Inclusive
Actual
Budget
Amount of
Actual Over
Budget
Amount of
Actual Under
Budp:et
Salaries and Wages:
e
Milk Inspector
Sanitary Inspector
Laboratory Technician
$ 1,705.00
2,277.50
;;ji 3,000.00
2,400.00
1,200.00
ir:'.
'W
*~ 1,295.00
122.50
1,200.00
Total
~~ 3,982.50
$ 6,600.00
$
~~ 2,617.50
Office Supplies & Expense 73.76 300.00 226.24
Materials & Supplies 276.00 200.00 76.00
Traveling Expense 225.00 300.00 75.00
Equipment 500.00 500.00
Miscellaneous 1,699.00 500.00 1,199.00
Totals $ 6,256.26 $ 8,400.00 ~, $ 2,143.74
.;p
e
,...Z..~:~j't~;\~:: ~.~ :';""'<1" ", ".i]..,(-.5'&;',-''f!f.ti~~p::,r.{~~TC .::~;+;~,_'.f'f:,.:;;\tIA~~;:;~~k,""> ~i,'::;:'~':~., '::"~""..:..::t,'-: "'/~~'~, t~r,;,';:.;J::,_\f1,~~~"'!":m'"o:..1-,,,:;'jSf:>i~,!,;.c
..__",.:..._C'-:",,'~,~~~.~ . :~~:~;';:';'.,"fif: -;~v:~-:,,,.'';', ~":;"'~i"",,,','" ,.:,:.;.:~
~,:J.;.~!oIo"i. - ,"i~.,('i:!l~.,'iiW'
45
Schedule It I-Gtr
CITY OF SALINA. KANSAS
DErAIL QEi' DISBUF.sEL1E~rrS
GENERAL FUND - li'~GAL DEPll.RTMENT
January 1. 1946 to December 31. 1946. Inclusive
Amount of Amount of
Actual Over Actual Under
Actual Budget Budget Budget
Salaries and Wages:
City Attorney $ 2,400.00 oi. 2,400.00 $ $
tii'
Police Judge 900.00 900.00
e
Total ;-\ 3,300.00 d~ 3,300.00 $ i.~
;:p 'if' .~
Professional Services 8.00 500.00 492.00
Office Supplies & Expense 14.70 100.00 85.30
Miscellaneous 59.95 150.00 90.05
Totals $ 3,382.65 $ 4,050.00 $ $ 667.35
e
e
e
~j:" ,:-~~:; ~: u:; ':;",-)~,:',,~~'.:'''./,7j.'.';;;:-}\:'
<'~" '
t.;",~-,<; *.;..,
C 1'1'1 OF SALINA. KANSAS
DETAIL OF DISBtJ-asEMENTS
GENERAL FUND - BUILDING DEPARTMENT
January 1. 1946 to December 31. 1946. Inclusive
Salary of City Hall Custodian
Professional & Contracted Services
Maintenance of Buildings
Iv1aterials & Supplies
Insurance
Miscellaneous
Total
Actual
$ 1,505.35
5.50
970.59
809.01
$ 3,290.45
Budget
$ 1,518.00
1,500.00
600.00
100.00
50.00
$ 3,768.00
~.,;..Cj:,_; . .::);. t'" ~:'~~",".'..~, '';-,;~i
...., ."'i.."",'..-'ft
Schedule Ill-HI!
46
Amount of
Actual Over
Budg~
d~
*
5.50
209.01
cl"
iI?
Amount of
Actual Under
Budget
~p
12.65
529.41
100.00
50.00
$ 477.55
/H' ;r,,;:,',~~t.. \iF-,'::-. ;;6":':-~' /t~';.': :/~ .;,~_:_~-tL;~~:$,~.:;f,f':.e;.:.~ ;,.' ;: '!.,' .l':~',.~,1::r '. ;."~_,~...,;,,.<o;,:\ ',&i:..;,.'.;\.~ ",,_,:~~:.,:~ ..,:".
. i-~,:'-'lt:".'% ",...,;.,;-.\1ili.,iot,
'(.',;"i,.,;d.,..;...._ ;~;"~"o;':!>":~.l'~,,' 'c._,j"n. ~,
47
Schedule "l-I"
CI~.'Y OF' SALINA. KANSAS
DErAIL OF DISBURSEMENTS
GENERAL FUND - GARBAGE AND RUBBISH REMOVAL DEPARTMENT
January 1. 1946 to December 31. 1946. Inclusive
Amount of Amount of
Actual Over Actual Under
Actual Bud;;!et Budget Budget
Salaries and 'Wi ages:
Superintendent $ 2,007.50 $ 2,100.00 $ $ 92.50
Other Employees 23,638.10 21,540.00 2,098.10
e
Total Salaries & Wages c;;, 25,645.60 .;p 23,640.00 ~? 2,005.60 l~:.
~? 'w
Office Supplies & Expense 20.00 20.00
Maintenance of Equipment 2,168.01 1,500.00 668.01
1~terials & Supplies 203.34 50.00 153.34
Insurance & Bond Premiums 108.75 97.50 11.25
Gasoline, Oil, Grease &
Anti-Freeze 1,223.56 1,000.00 223.56
New Equipment 84.69 1,000.00 915.31
1liscellaneous 758.00 500.00 258.00
e Totals :$ 30,191.95 " $ 2,384.45 $
$ 27,807.50
,~~~l!t;1~'/,:
e
e
,~>-,<,_"__~'_". .:.! ,,~ lli.;" ".."::~' ',~~~_,~;,'if ~",::'i',", '.~': .~~,~
'. . '-. -'.~"'.. '. ."',
CITY OF SALIli~. KANSAS
DETAIL OF DISBURSEMENTS
GENERAL FUND - PARKING METER DEPARTMENT
Actual
Budget
Amount of
Actual Over
BudR:et
~ 53 .35
66.99
2.386.52
$2,506.86
Maintenance of Equipment $
Materials & Supplies
Tools & Equipment
53.35
66.99
2,386.52
$
Totals
$ 2,506.86
$
48
S ched ule It 1-J1l
Amount of
Actual Under
Budlret
$
...
...
...
'*'
t'W::i'c', ~~,':,_",.;,"~...,; ./f",
~!.' '.
~ "
...-/f.....
..-{ -. '.~-
49
S ched ule It 211
CITY OF SALINA. YJUJSAS
STATEliiEN'I' OF RECEIPTS. DISBL'RSEMENTS AND BALAtJDES OF CASH
FOO; DEPiI.RTh:iEIIT FUlID
January 1. 1946 to December 31. 1946. Inclusive
Amount of Amount of
Actual Over Actual Under
Actual Budget Budget Budget
Balance - January 1, 1946 $ 23,562.47 $ 9,651.03 t(. 13,911.44 "
ojj> ,$
Receipts :
Ad Valorem Taxes 36,994.86 35,057.72 1,937.14
Services & Sales 384.40 197.65 186.75
Sales Tax Residue 10,902.46 10,664.60 237.86
e IdisceD.aneous (Refunds & Recover-
ies) 262.50 4,000.00 3,737.50
Total Receipts 1~5~22 $ 49,919.97 $ $ 1,375.75
Total Cash to be Accounted For 2:1 :62 $ 59,571.00 $ 12,535.69 $
Disbursements:
Salaries and Wages:
Salary of Fire Chief $ 3,000.00 $ 3,300.00 $ if. 300.00
'iY
Salaries of Assistant Chiefs 4,561.25 4,536.00 25.25
Salary of Fire Inspector 2,089.50 2,205.00 115.50
Salaries of Firemen 41.045.63 40.980.00 65.63
Total Salaries $ 50,696.38 $ 51,021.00 $ $ 324.62
Office Supplies & Expense 370.33 150.00 220.33
Building & Equipment Maintenance 1,958.% 400.00 1,558.96
e Materials & Supplies 2,902..44 1,000.00 1,902.44
Gasoline, Oil, Grease & Anti-
Freeze 348.85 400.00 51.15
Insurance & Bond Premium 106.00 100.00 6.00
Furniture, Tools & Equipment 5,893.67 6,000.00 106.33
Travel 72.86 100.00 27.14
Miscellaneous 162.50 400.00 237.50
Total Disbursements $ 62,511.99 $ 59.571.00 t~'" 2.94-0.99 cl"
.;p 'lP
Balance - December 31, 1946 '"' 9,594.70 $ $ 9,594.70 Jj.
~ - 'IP
"..!>j:\ ":;"~"";~ " ,i..,~., .... ,..,~~> "'.;.... . ,,. .~../......,:...., ~J~:~':<. -,:...,;;':.....".~:.c..,','?:...,_i>~..;."".. ;.'~r-..:p,...:.-..A
~< . '.t: . ~?M:'
':';\V"'~' ;,)',-'__,,'F,~\,.:.-r^~'..;" e
,\"
" -~~"'~'
50
~;chedule It.31t
CITY OF SALINA. KANSAS
STATEL1ENT OF RECEIPTS. DISBlJ}{SEL;El-1TS MID BAIAIJCES OF CASH
PARK DEI:ARTL'iEl.JT FUND
January 1. 1946 to December 31. 1946. Inclusive
Amount of Amount of
Actual Over Actual Under
Actual Budget Budget Budget
Balance - January 1, 1946 $ 15.611.35 $ 9.373.81 ~ 6 ,2;3'~ ~~
Receipts : .,
Ad Valorem Taxes t. 13,860.90 (, 13,1.37.75 ('. 72:3.15
'lj) ill' Q ;,p
Rent & Equipment Rental 120.00 120.00
Services & Sales 9.75 74.75 65.00
Sales Tax Residue 3,106.47 3,038.69 6'7.78
e Gross Receipts -Swimming Pool 7,41G.44 10,250.00 2,831.56
Miscellaneous 25.00 25.00
Refunds & Recoveries 3.39 3.32
Total Receipts $ 24,543.95 .; 26.501.19 $ " 1.957.24
~ ~
Total Cash to be Accounted For $ 40.155.30 $ 35.875.00 ~ 4,280.30 c'
;.:JI w
Disbursements:
Superintendent's Salary ~p 2,300.00 ;.) 3,000.00 ~-. $ 700.00
.", 'il'
Labor 19,544.20 20,000.00 455.80
Office Supplies & Expense 67.37 50.CO 17.37
Water, Light, Heat & Power 171.34 150.00 21.34
Building & Equiprr~nt Maintenance 944.30 500.00 44i~.30
M.aterials & Supplies 5,645.11 1,300.00 4,345.11
Rent - Thomas Park 100.00 100.00
e Gasoline, Oil, Grease & Anti-
Freeze 284.09 350.00 65.91
Tools & Equipment 1,323.54 1,500.00 176.46
New Improvements 1,925.80 1,000.00 92 5 .80
Insurance & Bond Premiums 30.44 50.00 '- 19.56
Swimming Fool (Gross Disbursements) 5,458.82 7,775.00 2,316.18
Traveling Expense 5.25 5.25
Miscellaneous 29.36 100.00 $ 70.64
Total Disbursements $ 37,729.62 $ 35.875.00 1.854.62 b
- ;jp
Balance - December 31, 1946 ,~10. 2,425.68 6 ;t;. 2,425.68 d"\
<ll' ,'" ~( 'IP
",'~,i~ :-,~/ '.,l".'" .,.. '_ ;:y-, -~ ',. ft;. f.3~ ':l1,_t. ,.',,~~\:.,,;. ...',~;"i-io.:, ,~;-,.,~" .:., .." ;~~:';,:'. .
.,':~':'/''''U-: ~', ';_:;~'Ji.'::~~ ,/:"~,;4'"
~,.." "",:;,:"'~'~i...<...:~-t.~;:,';,;:,, y,!;""~_,, .->i. _'.':~..,;. ,"bh.-r..: '~r.;<i..,.,,';"(~~,,~:;
... . ~~';-~-(
51
Schedule 1l3-Au
CITY OJ? SALINA. KAI;SAS
STATEL::El'J'l' aF" FLCEIPTS. DISBD'D.3EEEl,TTS AnD BAIAlJCES OF CASH
PARK D:;i;F:ART~,lE~;T FUND - SWDiilillNG POOL :FUND
Amount of Amount of
Actual Over Actual Under
Actual Budget Budget Budget
Balance - January 1, 1946 (~ r"', $ /"
'iI' <if .;,>
Receipts:
Rent & Concessions 173.57 " 250.00 $ $ 76.43
;;? ljji
e Services & Sales 7,240.15 10,000.00 2,759.85
Refunds & Recoveries 4.72 4.72
Total Receipts - Schedule 11311 $ 7,4l8.44 $ 10.250.00 d~ $ 2.831.56
5"
Total to be Accounted For ~ 7,418.44 4~ 10,250.00 v" $ 2,831.56
Q
Disbursements:
Salaries & Wages $ 3,547.89 $ 4,000.00 ~ d\ 452.11
~r
Office Supplies & Expense 114.11 100.00 14.11
Vi ater 209.55 300.00 90.45
Light, Heat & Power 47.42 75.00 27.58
IiIaterials & Supplies 1,024.01 1,200.00 175.99
Building & Equipment Maintenance 121.69 1,500.00 1,373.31
Furni ture , Tools & Equipment 137.70 500.00 362.30
e Miscellaneous 256.45 100 . 00 156.45
Total Disbursements -
Schedule "311 ~'1- 5.458.82 $ 7.775.00 ,I', :$ 2.316.18
iilI 'll>
Net Income - Reflected in
Schedule 113" 1,959.62 "1 2,475.00 $; {.~. 515.38
~t ~~ ,'t'
Balance - December 31, 1946 $ $ ~fP ~
e
e
. ,,is':''';':, ...-." ',"',~'4(\:.-('l'
> ~ '11.
'\ ,~!~ .... ~.,.. "~'. "-t;,,~ ~ri)h:~~"
;,w'.
,"'.<::"tj:" l,~/
.::k:.." .,...~'..i~_,,~it_.;;;',4,';t/, '~..'_ -'_ ,N'!,. "'-~.
CI1'Y OF SALIHA. KANSAS
, t~ \~,.:,:Y<~~-,.:.'4".l.:~t,.,;;, '/...
'l:.....f'..;:_/iJ...;
52
Schedule 1141l
STArmEEIIT OF RECEIPTS. DISBURSEi"EilfS AND BAL{~NCES OF CASH
l.LE:,WRIAL HALL FUND
January III 1946 to December 31. 1946. Inclusive
Balance - January 1, 1946
Receipts:
Ad Valorem Taxes
Rents & Concessions
Services & Sales
Sales Tax Hesidue
Refunds & Recoveries
Miscellaneous
Total Receipts
Total Cash to be Accounted For
Disbursements:
Custodian's Salary
Other Salaries
Office Supplies & Expense
Water, Light, Heat & Power
Building & Equipment Maintenance
I,Iaterials & Supplies
Insurance & BondPremilli~
Furniture & Equipment
IHscellaneous
New Improvements
Total Disbursements
Balance - December .31, 1946
Actual
Budget
Amount of
Actual Over
Budget
~l) 8,930.88 ~ 2,270.22 ii> 6,660.66 ;~;
$ 5,571.79
3,290.08
72.25
677.83
257.50
~,869.45
;;p 5,290.38
3,100.00
51.35
663 .05
200.00
~j 9.304.78
~:~
281.41
190.08
20.90
14.78
57.50
564.67
$ 18,800.33 $ 11,575.00 ~~ 7,225.33
~~j
..r 1,500.00
1,718.40
75.89
1,195.35
4,383.99
302.16
1,624.68
3.00
7.77
;;ji 10,811.24
(; 7 ,989.09 ;~
~) 1,500.00
1,700.00
75.00
1,500.00
1,000.00
500.00
1,350.00
500.00
50.00
3,400.00
:15 11.575.00
;~;)
18.40
.89
3,383.99
274.68
{...,
{!i)
,
$ 7,939.09
Amount of
Actual Under
Budget
C'
t'i1'
$
r;.
';v
:;?
.304.65
197.84
.;~
497.00
42.23
3.400.00
763.76
";1,
~p
53
Schedule It 5tt
e
CITY OF SALINA. KANSAS
STATELlENT OF RECEIF'rs. DISBlJRSEhIENTS AND BAIANCES OF CASH
SEWAGE DISPCSAL FU'ND
January 1. 1946 to December 31. 1946. Inclusive
Amount of Amount of
Actual Over Actual Under
Actual Budget Budget Budget
Balance - January 1, 1946 .;;, 5,520.74 (~ 1,405.07 $ 4,115.67 $
<;;> ,!?
Receipts:
e Ad Valorem Taxes $ 8,970.19 $ 8,495.18 $ 475.01 *~
Sales Tax Residue 2,370.23 2,318.52 51.71
Miscellaneous 501.23 501. 23
Services & Sales 924.82 924.82
Total Receipts '" 12.265.24 $ 11.314.93 $ 950.31 $
~p
Total Cash to be Accounted For $ 17,785.98 <L~ 12,720.00 $ 5,065.98 $
'.t'
Disbursements:
Superintendent's Salary
(Includes use of personal auto)$ 3,000.00 (,~.' 3,300.00 (' -, 300.00
1',) ~;? v
Other Vi ages 1,9.93.90 3,520.00 1,526.10
Office Supplies & Expense 49.66 50.00 .34
Water, Light, Heat & FOller 2,885.02 2,700.00 185.02
e Building & Equipment Maintenance 1,490.60 1,500.00 9.40
Materials & Supplies 457.28 500.00 42.72
Insurance I$: Bond Premiums 11.00 100.00 89.00
Tools & Equipment 970.86 1,000.00 29.14
Miscellaneous 56.00 50.00 6.00
Total Disbursements "' 10.914.32 ~ 12.720.00 ~; $ 1.805.68
~p
Balance - December 31, 1946 $ 6,871.66 $ $ 6,871.66 ;'>
;,p
e
,~.
~'.;(,jt
54
Schedule 1t61l
e
CITY OF SALINA. KANSAS
STATEl:;ENT OF RECEIPTS. DISB1JRSEI,;;:E.lnS Aim BAIAl.,)CES OF CASH
GENERAL DEPROVEIi,ENT FUl\J'D
January 1. 1946 to December 31. 1946. Inclusive
Amount of Amount of
Actual Over Actual Under
Actual Budget Budget Budget
Balance - January 1, 1946 $ 3,332.99 $ 2,073.10 $ 1,259.89 $
-
Receil)ts:
e Ad Valorem Tax $ 18,802.94 $ 17,863.37 $ 939.57 $
Special Assessment Taxes
Weed Cutting 525.30 700.26 174.96
Water Service Lines 200.00 200.00
Sales & Services 6.35.49 635.49
Sales Tax Residue 5,785.48 5,659.27 126.21
Refunds & Recoveries .81 .81
Miscellaneous 237 80 - 2')7.80 ..
Total Receipts ~ "25-'l987:8~ ~24,422t90 ~ 1.5Q~ L_=___
Total Cash to be Accounted For $ 29,320.81 $ 26,496.00 $ 2,824.81 $
. .
DisbuJ;'~ments:
Salaries & V.jages $ 12,852.00 $ 18,996.00 ..~.\ $ 6,144.00
;,p
e Professional & Contracted
Services 6,099.46 200.00 5,899.46
Maintenance of Equipment 170.01 500.00 329.99
Materials & Supplies 6,982.0.3 4,000.00 2,982.03
Gasoline, Oil, Grease & Anti-
Free ze 9.72 100.00 90.28
Tools & Equipment 1,200.00 1,200.00
1!isce1laneous 106.20 1,000.00 893.80
Equipment Rental 13 .20 500.00 486.80
Total Disbursements $ 26.232.62 ~ 26.496.00 ;3 ~~ 263.38
~.
Balance - December 31, 1946 &. 3,088.19 (:1' 6 ,", 3,088.19
'iI' 'R ~l' tW
"e
55
Schedule "711
e
CITY OF SALINA. Kl\.NSAS
S'I'ATE:"EiIT OF Fil,CEIPTS. DISBURSElvIENTS AHD BALANCES OF CASH
WATER. LIGHT. :H:E:AT AND FOV1ER FUND
Janugry 1. 1946 to December 31. 1946. Inclusive
Amount of Amount of
Actual Over Actual Under
Actt18.1 Budget Budget Budget
Balance - January 1, 1946 ~ 9,281.91 $ 3,158.54 $ 6,123.37 :;]>
Receipts:
Ad Valorem Taxes J? 17,242.65 $ 16,401.13 ;.:7. 841.52 $
e 9 'i?
Sales Tax Residue 5,055.46 4,945.17 110.29
Refunds & Recoveries 518.84 460.16 58.68
Total Receipts ~ 22 .816 .25 $ 21.806.46 (j. 1,010.49 (~
"" ;,p
Total Cash to Be Accounted For $ 32,098.86 $ 24,965.00 $ 7,1.33.86 d>
'i?
Disbursements:
Water Hydrant Rental $ 615.00 d} 615.00 (., q.
;u> \P .;(
Water, City Buildings 286.35 350.00 63.65
Street Lighting 5,873.90 6,000.00 126.10
Traffic & Christmas Lights 237.48 250.00 12.52
C j. ty Buildings - Lights 513.88 600.00 86.12
City Buildings - Heat 903.06 1,000.00 96.94
e Street Whiteway Lighting 15,504.54 15,500.00 4.54
Street Light Kaintenance 687.96 150.00 537.96
Miscellaneous 123.11 500.00 376.89
Total Disbursements tit. 24.745.28 $ 24.965.00 $ c> 219.72
iil) ~
Balance - December 31, 1946 ,;' 7,353.58 ~ $ 7,353.58 'I'
.;p ',?
e
56
Schedule US"
e
CITY OF SALINA. l'iANSAS
STATEh:El1T OF 1,1;GEI?TS. DISB1JRSE1,JEi'j1'S A~m BALANCES OF CASH
AJRFORT :FUND
January 1. 1946 to December 31. 1946. Inclusive
Amount of Amount of
Actual Over Actual Under
Actt1al Budget Budget Budget
Balance - January 1, 1946 t'~ 7,964.64 $ 2,884.72 $ 5,079.92 :~
'ti}
Receipts:
e Ad Valorem Tax (.~. 4,676.49 $ 4,448.69 $ 227.80 (:~
..,; 'Il'
Sales Tax Residue 561.03 548.79 12.24
Rent 820.00 617 80 202.20
Total Receipts ~$ 6.057.52 ~ 5.615:28 $ 442 .24 G~
~
Total Cash to be Accounted For ~~ 14,022.16 Ii> 8.500.00 :$ 5,522.16 $
~~
Disbursements:
Salaries & Wages $ 106.00 $ 5,000.00 G' 6 4,894.00
~p '*'
1JVa ter, Light, Heat & Power 3.39 4.00 .61
Materials & Supplies 21.55 3,496.00 3,474.45
Insurance 241.15 2L~.15
Equipment 3,647.00 3,647.00
Professional & Contracted
e Services 2,590.34 5,590.34
Miscellaneous 33.00 33.QQ
Total Disbursements $ 6.642.43 $; 8 .500.00 $ ~> 1.857 .57
<lP
Balance - December 31, 1946 ,u, 7,379.73 $ $ 7,379.73 ;...
~ ., <iP
.e
57
S ched 1.11e II 9"
e
C 1'1'Y OF SA LIH..'1.. KAnSAS
ST1l.TELElTT OF REC"f'~IPTS. DISBDRSELlEI'ITS AIJD BALANCES OF CASH
CE1lETERY FUND
January 1. 1946 to December 31. 1946. Inclusi~
Amount of Amount of
Actual Over Actual Under
Actual Budget Budget Budget
Balance - January 1, 1946 ~p 4,975.05 ..;4-, 2,062.46 :$ 2,812.59 ;jp
;11>
Receipts :
Ad Valorem Tax c;. 2,536.66 ~~ 2,417.47 $ ll9.19 ~;
'iY ojp
e Fees & Permits
Burial 2,074.00 2,000.00 74.00
Markers 98.00 100.00 2.00
Lot Transfers 25.00 20.00 5.00
Interest 150.00 100.00 50.00
Lots Sold 1,920.00 1,500.00 420.00
Grave Space Sold 245.00 200.00 45.00
Care of Lots 256.25 200.00 56.25
Miscellaneous 28.50 50.07 21.57
Note Settlement from Hillcrest
Memorial Trust Fund 1,191.87 1,191.87
Total Receipts <Ii> 8,525.28 ~ 6.587.54 $ 1,937.74 ~~
'iP
Total Cash to be Accounted For $ 13,500.33 G; 8,650.00 ,'l, 4,850.33 $
ojp t;jl
e Disbursements:
Sexton I s SalarJr $ 1,660.00 $ 1,980.00 $ $ 320.00
Other Salaries 5,225.35 3,200.00 2,025.35
Office Supplies & Expense 90.32 70.00 20.32
Water, Light, Heat & Power 59.85 100.00 40.15
Maintenance 519.60 300.00 219.60
Materials & Supplies 123 .55 300.00 176.45
Gasoline, Oil, etc. 158.61 150.00 8.61
Tools & Equipment 371.40 50.00 321.40
Miscellaneous 627 .~ 2 .500.00 1,872.58
Total Disbursements {'!- 8.836.10 Q' 8,650.00 186.10 (;.
ijjl ijjl '" 'Ii'
Balance - December 31, 1946 d',' 4,664.23 4P {';'. 4,664.23 J:~.
,;> <it' 'ti'
.e
e
e
e
CITY OF SALINA. KAl'l3AS
STATELlEIJT Of' RECEIPTS. DISBUP..SE1,:EHTS A=m BALAlJCES OF' CASH
STREET. ALLEY AND SEV'fER FUND
January 1, 1946 to December 31, 1946, Inclusive
e
Balance - January 1, 1946
Receipts:
Ad Valorem Taxes
Rents & Equipment Rental
Services & Sales
Street & Alley Repairs
Other
Sales Tax Residue
Miscellaneous
Highway Maintenance,
Total Receipts
Total Cash to be Accounted for
Actual
$ 7,252.01
$ 29,82.3.92
205.50
2,604.66
3,769.82
7,679.81
State & County 1.666.52
:Hi 45,750.23
$53.002.24
Disbursements:
Salaries & Wages
Superintendent's Salary
City Mechanic's Salary
Paved Streets & Alleys,
Maintenance
Paved Streets & Alleys, Repairs
Unpaved Streets & Alleys,
Maintenance
Sewers, Maintenance
Snow Removal
Sweeper Operator
Bridges, Maintenance
I\Iaintenance of Buildings
r,Iaintenance of Equipment
Miscellaneous labor
Total Salaries & Wages
Equipment Rental
Office Supplies & Expense
Water, Light, Heat & Power
Maintenance, Street Sweeper
I\iaintenance, Buildings & Other
Equipment
Materials & Supplies
Rent
Travel
Insurance & Bond Premium
Gas, Oil, Grease & Anti-Freeze
Equipment & Tools
Miscellaneous
Transfer to Machinery & Equipment
Fund
Total Disbursements
Balance - December 31, 1946
$ .3,000.00
3,701.00
8,659.05
2,737.70
4,653.90
1,159.90
1,782.60
.351.95
36.00
314.05
2.669.10
$ 29,065.25
61.20
84.36
253.90
1,551.49
5,008.72
2,1.38.86
180.00
500.00
82.02
5,281.13
275.90
13.00
2.275.00
;j,) 46.770.83
$ 6,231.41
Amount of
Actual Over
Budget Budget
$ 2,686.12 $ 4,565.89
$ 28,239.97
75.00
800.00
3,500.00
7,512.26
500..37
1.666.52
$ 42.294.12
$ U.980.2;4
$ 3,300.00
2,100.00
5,200.00
2,400.00
5,000.00
5,000.00
2,400.00
2,400.00
1,600.00
1,500.00
500.00
1.000.00
$ 32,400.00
500.00
100.00
350.00
1,000.00
2,000.00
1,500.00
170.00
250.00
5,000.00
1,000.00
710.24
:;P U. 980.24
:;p
~~ 1,583.95
130.50
1,804.66
269.82
167.55
$ 3.456.11
$ 8,022.00
;,p
1,601.00
3,459.05
3.37.70
1.669.10
~
551.49
3,008.72
6.38.86
10.00
500.00
281.13
~
2.275.00
1. 790.5..2
i;;i 6,231.41
58
Schedule If l()lt
Amo'U..'1 t of
Actual Under
Budget
$
:;;;
500.37
;[)
d~
~
$ 300.00
346.10
3,840.10
2,400.00
617.40
1,248.05
1,464.00
185.95
~ 3,334.75
438.80
15.64
96.10
167.98
724 .10
697.24
(~
~
:,,;
;'; .~
.~
l'~:" '?1I"~:\",::"~;;:'f1i:5'li..";~~"';"";,~': '> "Jf,:";~.; ~ ,:" '-".
'"" .... '"
59
Schedule IIlltt
e
CITY OF SALINA. KANSAS
STATEME1IT OF RF..:GEIPTS. DISBUHSEMENTS AND BALANCES OF CASH
PUBLIC HEALTH NURSING FUND
January 1. 1946 to December 31. 1946, Inclusive
Amount of Amoul1 t of
Actual Over Actual Under
Actual Budget Budget Budget
Balance - January 1, 1946 ct' 269.63 $ 154.77 $ 114.86 ~
w
Heceipts:
- Ad Valorem Tax $ 2,116.74 $ 1,994.01 "" 122.73 $
'ill
Sales Tax Residue 563.51 551.22 12.29
Total Receipts $ 2,680.25 $ 2,545.23 $ 1.3 5.02 ~.
ijj>
Total Cash to be Accounted for $ 2,949.88 &> 2,700.00 $ 249.88 ;!;
'Of \i'>
Disbursements:
To Public Health Nursing
Association q' 2,700.00 rlh 2,700.00 $ G;"
'Ii' ijj> 'w
e 1946 6 ,":' ~~ 24 9.88 <'"
Balance - December 31, 'i,I 24 9.88 Ii} .;>
~t~:.w $,::.;'r~;1fi.-i9L L'~,);'~'~.ii'~t;~".,);,;#<,';<~t>~>,';'~: .\:."~ ,...' ''l~. ;;'.,~:
e
..~
<, e
~ '
lfI
,
"tt1
~-
~'ii
;
"
i~
~.;
~
ii'
I
t;:
'<II
~"
'~Jj
~J .
~
r~'!
~1
~.
~~: .
I.
~
r!i,
_~ ~:;;~'M'i.1,::..':" .:,lb.... ~'J _~,
"--"~r. ,';"
60
Schedule 1112"
CITY OF SALINA. EAI'6AS
STATE1vlENT OF RECEIPTS. DISBUHSEMENTS AND BAIANCES OF CASH
BAND FUND
January 1. 1946 to December 31. 1946. Inclusive
Balance - January 1, 1946
Receipts:
Ad Valorem Tax
Sales Tax Residue
Total Receipts
Total Cash to be accounted for
Disburseme!lts:
Salina Band Board
Total Disbursements
Balance - December 31, 1946
Amount of Amount of
Actual Over Actual Under ~
Actual Budget Bud.Q:et Budget
(~. 711.87 $ 480.44 $ 231.43 $
.;;>
d'. 4,385.40 $ 4,160.44 $ 224.96 0;
ijj> <Ii>
1,133.86 1,109.12 24.74
(I.;, 5,519.26 $ 5,269.56 $ 249.70 $
~
,"' 6,231.13 $ 5,750.00 ,JI. 481.13 ;~~
w ~? 'II
$ 5,750.00 $ 5,750.00 :;$ ~
i:~ 5,750.00 {:~ 5,750.00 (:;, "
'"' ;u> w ~p
;;;; 481.13 ;;;; :j;; 481.13 $
*~.' .' "'~";",'1';..*/
".,., ..'~" 11.. ~,~,.-'(' ,;~ "',."" 'J ,;. ."
,','><"';1.-- ".:- ''',
61
Schedule 1113"
CITY..O]!' SALIHA. KANSAS
STATEI.IEIIT OF RECEIF1'S. DISBL'P..SEI,IENTS AND BALAHCES OF CASH
LIBHARY FUND
January 1. 1946 to December 31. 19.46. Inclusive
Amount of Amount of
Actual Over Actual Under
Actual Budget Budget Budget
Balance - January" 1, 1946 {J+, 1,491.23 $ 1,541.67 ;,ji $ 50.44
<Ii>
Receipts:
e Ad Valorem Tax :;p 8,569.05 $ 8,142.25 ~, 426.80 ;;;;
~
Sales Tax Residue 2,577.12 2,520.90 56.22
Total Receipts $ 11,146.17 ('. 10,663.15 p, 483.02
<W 'if ~.(
Total Cash to be Accounted For $ 12 ,637.40 $ 12,204.82 cl,' 432.58 c:,
'W ~?
,
~',
i:~ Disbursements:
{i
;i c-1-, $ q'. <,.
To Library Board 'iI' 12 ,204.82 12,204.82 <l? '<i'
;:;, e
Balance - December 31, 1946 (.-, 432.58 .1\ $ 432.58 q'.
'if ijp .",
~
t.
'~'
~;
~.
j~'
~,
'~l'
\.'-'.
~
:~j
\"
,~,,:
l';
IN:
~
\,'
;""
~;,
, ~;I
,"J
'I;~~ .
f,;
Itl
~
r
....:~
~~:
~,
!t~
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!
,
4.
e
#
~
~
i.
c~
c1;1
!l;
~
I.
loI;d
tJ
i-
~
~
0,,'_,
~
Il"
:f~
R~
'lX
~'i.~!
'i~
~2
~?
~.
~
~Ji'
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8,'
t'
.it
~
';\<
..;.- '~~',i:':.;t..,~~_.,-~~y ,':', ,
.;;.-,,'" ''"'':~ .
62
Schedule 1114"
CITY OF SALLJ-l.. lilil'TSAS
STATELIENT OF RE.'CEIPTS. DISBlJ?..sEkENTS AND BAI.Al'i'CES OF CASH
BINDll{EED CONTROL FUND
January 1. 1946 to December 31. 1946. Inclusive
Balance - January 1, 1946
Receipts :
Ad Valorem Tax
Sales Tax Residue
Total Receipts
Total Cash to be Accounted for
Disbursements:
Salaries & Wages
Materials & Supplies
Tools & Equipment
Total Disbursements
Balance - December 31, 1946
Actual
Amount of
Act1..1al Over
Bu~et_ _ Budget
$ 1,939.41
269.91
$ 1,669.50
('-:c'
'ii'
$ 1,264.29 ~f\ 1,195.23 " 69.06 $
'lJ> ~?
342.33 334.86 7.47
(~'. 1,606.62 ((~ 1,530.09 d~ 76.53 r>
<ii> 'lP "IP 'ii'
$ 3,546.03 $ 1,800.00 a- 1,746.03 "
('".
..... ..;;
Amouxlt of
Actual Under
Budget
t[.
'iP
$ 474.05 fJi 1,000.00 $ dC. 525.95
'l?
492.20 800.00 307 .80
59.50 59.50
r~ 1,025.75 $ 1,800.00 (:. h 774.25
oj( ~l)
$ 2,520.28 p "',' 2,520.28
;;;) .... ~ji
--~ 631-
Schedule 111511
Hillcrest Hillcrest
r,iemorial l,;emorial
Endowment Trust
Fund - Fund -
-
<:t- 1.174.1 ill> 5.720072
~
r> - t ..
'rl' iJ>
- -
- ..
130000 ...
- ..
- ..
1,078.50 8,440.00
-
3,737.15 -
- -
- -
A lu.2 ~ L 8 ,440000
:l?
'. 6.1 0 (. 4,160.'(5 !
. - ~
$ - $ ..
- -
- -
- -
.. 3,737.15
- 712,,50
- 1,773 . 80
... -
- -
- 01(;.23
.. 191.87
a: - - -
- ~24. 7j
- ;..
0 " 736.00
Cemetery
Endovilnent
- Fu-'ld
i 1.176.
$ -
-
..
...
..
1,475.00
-
-
-
-
00
..
-
-
..
-
..
~~
Policemen IS
Relief and
Pension Fund
Schedule
It l5-B"
73.62
997080
15000
-
-
-
..
$ 13.9l~
-
..
720.00
-
..
..
87.62
-
-
$
$
?
Firemen's
lie lief
- Fund
1 5.6620
"
:w -
..
129.25
492.48
500.00
-
-
-
92.43
-
~ 1.214.16
it
~ 6.876.18
t' 320.09
.;p
1,236001
720.00
-
-
-
-
-
205000
..
-
1010
08
Firemen's
Pension
Fund
SChedule
tt 15-A"
9.98104
It', 5,340.88
<if'
781.59
-
-
-
..
-
..
1,403077
-
i. 7.526.24
:it.
e1. 7.507.66
~
$ -
..
..
7,526025
-
-
..
45.43
..
-
..
71.68
98
CITY OF ~INA KAi~SAS
STATEMEN'I' OF RECEIPTS. DISBu"RSEIbENTS AlJD BALANCES CF CASH
TRUS'l' AND AGENCY FUNDS
January 1, 1946 to December )1. l' Inclusive
Total
_All Funds
Balances - January 1, 1946 i 4.81403
Receipts: $
Ad ValoreID Taxes' 5,414.50
Sales Tax Residue 1,779.39
Membership Fees and Dues 1.44025
Interest and Premiums 622048
Investments ~~tured 500.00
Sales Perpetual Care 1,475.00
Sales LIosoleum Space 9,518050
Settlement of Note & Interest from Hillcrest
Memorial Trust Fund 3,7.37.15
Refunds, Recoveries, Etc. 2,848.10
Miscellaneous 379019
Total Receipts A 6.418.56
i.
Total Cash to be Accounted for ~ 1.232.93
Disbursements:
Life In~nce $ 320.09
Health and Accident Insurance 1,236.01
Relief Fa~nents to Disabled Men 720000
Pensions :Paid 8,246025
Settlement of Note & Interest due t.o
Hillcrest L:emorial Endowment Fund 15
Endowment Paid to Hillcrest 50
Corr.missions on Sale of Space 00
Refunds 05
Professional Services 00
Distributed to Clerk of District Court 23
Distributed to Cemetery Fund [l
Total Disbursements 12
Balances - December 31, 1946 '18
~.
62
08
iI\,\.',. 0""" foJ
:'!i. .,"',~ 0 ,,,,.,.~"_t';' c,;..i oR '~
~_",.....,,1l'
"'''''','.
;i" ~.. \.,;.,,", .
~'~l - ,'. ,,'<,' .,' -;~ " . . ,.j;;... ~"-:'-l'''~ !~...
64
Schedule It 15...A.1l
..'~
CITY OF SA LINA. KANSAS
STATE1'LlJT Of FJ.:;CEIPTS. DISBURSEME?lTS A~m BAlANCES OF CASH
FIREI,lEIJlS PENSION FUND
January 1. 1946 to December 31. 1946. Inclusive
Amount of Amount of
Actual Over Actual Under
Actual Budget Budget Budget
Balance January 1, 1946 ;~ 9,981.42 9,603.72 rH.. 377.70 ~;)
- ',,> ':P
Receipts:
e Ad Valorem Taxes ~ 5,340.88 $ 5,031.74 $ 309.14 ~. ;.
';'>
Sales Tax Res idue 781.59 764.54 17.05
Refunds & Recoveries 1,403.77 900.00 503.77
Total Receipts $ 7,526.24 6,696.28 ('. 829.96 )\
;;jI 'il' :;p
Total Cash to be Accounted for $ 17,507.66 , 16,300.00 ,> 1,207.66 ;~
"" <J>
Disbursement~:
Pensions Paid .'~ 7,526.25 (~ 16,300.00 $ ,:~ 8,773.75
'Il' ;;p <iP
e RefWlds 45.43 45.43
Balance - December 31, 1946 Q 9,935.98 ~ $ 9,935.98 ~;
'lP
'.:".5 """';"," ~,',..,:' '._' ;,':,1;
65
Schedule 1l15-BIt
CITY OF SALIITA. KANSAS
STATEI.JEHT OF RECEIP'l'::). DISBURSEI"JEIITS AND BAI1:..rrCES OF CASH
POLICE RELIEF ANn PEl~ION
Januarv 1. 1946 to Dece~ber 31. 1946. Inclusive
Amount of Amount of
Actual Over Actual Under
Actual Budget Budget Budget
Balance - January 1, 1946 'iY 11,099.19 4> 10,790.20 4" 308.99 ('.
<it' .;;> '*'
Receipts:
e Ad Valorem Taxes $ 73.62 $ 45.00 $ 28.62 :~
Sales Tax 997.80 976.03 21.77
Membership Fees 15.00 15.00
Refunds & Recoveries 1,351.90 1,351.90
Miscellaneous 379.19 379.19
Total Receipts $ 2,817.51 ;; 1,021.03 $ 1,796.48 ~~
{j)
Total Cash to be accounted for p. 1.3,916.70 $ 11,811.23 $ 2,105.47 \~,,'
~l' ',p
Disbursements:
e Refunds $ 87.62 $ 500.00 $ $ 412.38
Pensions Paid 720.00 720.00
To Pension Fund Reserve - 10,000.00 10,000.00
Miscellaneous 591.23 591.23
Total Disbursements q" 807.62 ~~ 11,811.23 $ $ 1l,003.61
'lP oW
Balance - December 31, 1946 $ 1.3 ,109.08 :;p $ 13,109.08 $
~ ..... ... ..._,.... .... . ._.._."'...""'_.~".,...~"'.~,..=.~..,... """~,""""""''''''''""",,,,,,''JI.''(<-'''''''' .w.,./" '.fic"...,';" ;l'..,~.!;'.~,:;:m'?'H~.r,.'
66
Schedule 1116"
CITY OF SALHIA. KAIJSAS
STATEr'EN'!' OF HECEIPTS. DISBURSE!.:iENTS AlJD BALANCES OF CASH
INDUSTHIAL DEVELOPMENT FUND
January 1. 1946 to December 31. 1946. Inclusive
Amount of Amount of
Actual Over Actual Under
Actual Budget Budget Budget
Balance - January 1, 1946 ~; $ G' $
'Ii' ojjl
Receipts:
e Ad Valorem Taxes It: 12,287.35 (-'0 11,733.95 ~. 553.40 $
'W <;;I 'ijl
Total Receipts $ 12,287.35 {ii' 11,733.95 ;\ 553.40 (h
oji> 'iP w
Total Cash to be Accounted for $ 12,287.35 $ 11,73.3.95 '" 553.40 $
~
Disbursements:
Salary - Director 'f, 1,500.00 )
iJ?
Office Supplies 438.94 ) "" 11,733.95 $ 9,463.27
.;p
Traveling Expense 3.31.74 )
e
Total Disbursements b 2,270.69 ",110 11,733.95 (::. $ 9,463.27
'Il' <;l> iR
Balance - December 31, 1946 $ 10,016.67 $ $ 10,016.67 $
67
Schedule 111711
e Q,J'I'Y OF SA LINA.. KAHSAS
STATEMENT OF HECEIP'l'S. DISBl.HSEIilENTS AND BAIANCES OF CASH
SPECIAL li'urm IN LIEU OF BOnDS
January 1. 1946 to December 31. 1946. Inclusive
Disbursements:
Transfered to Construction
Fund $ 31,739.69 $ 70,403.70 ," $ 38,664.01
e ';iJ
Total Disbursements b 31,739.69 70,403.70 " ,;.. 38,664.01
~ <;;> ;;p tt:)
Balance December 31, 1946 $ 41,984.32 0' d\ 41,984.32 'il.
- ~ 'iI' 0/.
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68
Schedule n18"
e
CITY OF SALINA. lViNSAS
STATEI/;EI1T OF FiECEIF'I:;?. DISBUESEIP-;:I,1TS APD BALANCES OF CASH
BOND A~D IIfrEREST FUND
January 1. 1946 to December 31. 1946. Inclusive
_.
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e
__. _ _......,.' _"_"_,>_,.,..",,,,,-"'.-,_e~~~..l'l:'0~,li' ".",..-""?,;.'eJl:';,,:,,,-' ~,~~\fis':'W'~~'-;;~7'f. ~;":'!'.'111i'.' "".'_.':';1'1""'. '1I1l'..;'
. "; f,' ".. ,.,-tJ. ",..-,:"..,,' h....,.._.-'='Ii,;~":.l",,.'1I~'<.....:.;r~~i.\~r-~~.:' ~;,,,",!:1i.J!:~,;;~::..r"":;~.,.
CITY OF SA LINA. KANSAS
69
Schedule ttl9"
STATEI:IENT OF RECEIPTS. DISBlJRSEiJEIITS AND BALANCES OF CASH
\.ATEm,oRKS DEPARTh:ENI' FUND
January 1. 1'146 to December 31. 1946. Inclusive
Balance - January 1, 1946
Receipts:
Hydrant Rental
Operating Receipts
Investments
Interest
Miscellaneous
Temporary Notes
Special Assessments - Water Service Connections
Total Receipts
Total Cash to be Accounted for
Dis bursements :
Commissions and Postage
Operating A ppropria. tions
Investments - Temporary Notes
Vacation Pay
Total Disbursements
Balance - December 31, 1946
$ 615.00
125,1.35.27
5,867.54
1,249.72
518..35
86,694.30
150.96
$ 79,312.77
52,008.68
453.50
~
<';,
,-
::~:
$138,579.39
,
:'1.
$220,231.14
"
;;1
I
~
~~
;
!
'J.~
~~
,1~'
:',
!iI'..
.'!'It';
4r~i
"ii
I
'4,
i,
~!~
.-',f
.~~
t
,'1\'
j1;'
t~
~l
:ftI
I
;ll
~~
i:\f,
~
~
,
I
~i~\;
~
$.358,810.53
:W131,774.95
$227,0.35.58
'l1
i
l~:~
~!;
~'f!
J/f-.
Ij
~
~
-
_ _ .' . , .',~ _,..~,"''','''' ',,,.,",",,",,,, f" ',,'/ ;;""'i~;'~~;'i:.;j';'K~,~";.,~\i,:ff";~~:?;';i('[\~:;t'l2:!
...,...
I '~
~
Schedule 1120"
CITY OF SALINA. KANSAS
STATEldENT OF RECEIFTS. DISBlJfi.SE:!.EI'ITS AND BAIANCES OF CASH
CONDEMNATIon FUND
JanuarY 1. 1946 to December 31. 1946. Inclusive
Balance - January 1, 1946 $ 25.29
Receipts NONE
Total to be Accounted for $ 25.29
e Disbursements NON&
Balance - December 31, 1946 $ 25.29
j
;,'
.
~
;>
:;.,
;li~
~~
~~
,:Jt'
~j
;~
:i~
~,;~
~{~
; .~
~.
\,~
e
>"
$\I
.'~
~~
~:~
. .~
[,(,
i
'II!
i
\Ii'
;~
-!.'"
~~
~.~"
"'J;
~~
.~
k'
i~1
"'..
.~
~
~,
4'~:
.".
~
~.
t\
:t'
OJ
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~":
71
Schedule "211
J!'edera1
Public
Lateral Housing
~wer_ A v.th,<2tl:hL
$ - <f. -
\?
----- ---.....-,.-.....,....---
*' 24 ,157 062 ..
~r -
- -
25,699016 -
5,249.99 -
... -
31,739.69 -
- _~11l27.lt.~
a_ --
(, 86 (} 1 ~ !J:.6 ):, 1 'jr-Jr't 0'"
)( .u40. Jl' "';" J.~d.L9-CJ..,t..
~ 86.846.46 . 1 ,~,..""" !12
:M.:. & . ,[.:. I L....r-j
~ 55,~202.21 .,
'i? ...
- -
29,262082 -
- 513035
- -
- -
642014 ...
~ 85.107017 t-.JI 5:13 .85.
!R )6J..9J>
Chaflin
~ Hall
$ 3,884.90
- -
;$ -
-
-
-
-
-
-
-
~ ...
c' 884t<Z0
:ll:
$ ...
-
-
698.30
...
-
-
-
0
Curb
~
c;,:
Gutter
Paving
$ 1,417043
$ 27,851006
-
34,592.48
19,538055
8,965.68
-
-
~ 90.947 ..77
$ 92.365020
:$ 27,851.06
...
56,605.31
-
-
:Q
10
10
$ 683.05
- . ~
$ -
3,319.50
...
-
...
-
-
.
~ 3 .3l9.~0
('. 4.002.55
oiP
d}
'it> -
3,095.86
-
322.30
65040
10.63
-
2
6
124.71
-
-
-
-
-
-
..
...
-
-
-
S
r.
'it>
$
~'.
<Ii>
71
CITY OF SALINA. KANSAS
STATEi,::EI,:T OF EECLIPTS. DISBDUS:8UIE.:NTS MID &\.f!>.:ICE.'S OF CASH
COAS1'RUCTIOlT FW'{D
January 1. 1946 to December ?l 1 q
Total
Balance - Januar;y- 1, 1<146 $ 6,110.09
Receipts: ~~ 52,008068
Temporary l'Totes
Benefit Assessments faid 3,319050
Bond Issue and fremiuJll Thereon 60,291.64
Special Assessments 24,788.54
City's Sr.a.re of Paving g,965.68
Transfer From In Lieu of Bonds Fund 31,739.69
Gifts, Grants and Apportionments 1.277.8,:3
Total Receipts ~~182.391056
Total Cash to be Accounted for 3188.501.65
Disbursements:
Professional and Contracted Services ~ 83,053.27
I,laterial and Supplies 3,095.86
Temporary Notes Paid 85,868013
Salaries and lJagos 1,534045
Equipment Rental 65.40
Gas, Oil, Grease, Etco 10.63
Uliscellaneous _1.211.87
Total Disbt~sement8 $, 12 61
Balance - December 31, 1946 ili>. 1:
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72
Schedule 1122"
CITY OF SALINA. I\AJlJSAS
STATEL1ENT OF RECEIPTS. DISBliRSEL'lSNTS AND BAlANCES OF CASH
INCOME TAX WITHHEID FUND
January 1. 1946 to December 31. 1946. Inclusive
Balance - January 1, 1946 $ 1,334.30
Receipts out of Wages due in 1946 :14,495.20
Total to be Accounted for tf. 15,829.50
w
e Disbursements:
Payments to United States Government $ 14,547.50
Refunds Made 26.40
Total Disbursements $ :14,573.90
Balance - December. 31, 1946 $ 1,255.60
e
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CITY OF SALINA. KAN3AS
STATEMENI' OF RECEIPTS. DISBIJRSEMENI'S AND BAIANCES OF CASH
BRIDGE OR STREET BUILDING ~CHINERY
AND EQUIPMENT FUND
,January 1, 1946 to December 31. 1946. Inclusive
e
Balance - January 1, 1946
Recelipts:
Transfers from Street, Alley & Sewer Fund
Total Cash to be Accounted for
Disbursements:
Tools & Equipment
Balance - December 31, 1946
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,,' .. " " ,','
73
Schedule 112311
$ 7,500.00
2,275.00
$ 9,775.00
$
947.26
$ 8,827.74
:'..,. .. ,~
'<l;'~~~~' ,!"~'.
;;'d'l,j, ~~",';'''d..._i ',r,,/
;;",""-~'<,'i.*__
" ' ..,., '~~'."" .'t"'."" ....' "'..1,:....-,...
74
Schedule U24\l
CITY OF SALIHA. KANSAS
STATELlENT OF r:lECBIPT3. DISBURSELEIITS 1'13D B.ALANCES OF CASH
STATE A.i:m FEDEHAL TAX (SV.IIvJ,IING POOL)
January 1. 19Lt.6 to December 31. 1946. Inclusive
Balance - January 1, 1946 ~
"
Receipts 1,492.82
e Disbursements 1,492.82
Balance - December 31, 1946 ~t,
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'....",.,,' )'-Uv-~ ~,~;,
"'~~'<.':",., .-...':,>,' ",,!):.f.';;, ..~,~:.".;.";.-.,,,,"_-, ," -'~'-"';:"""~' "'ifi.f' '_ ,..I,", .;"_.",,,,' ,'~
~-,~">I: .th_ ..r, : ,,_:"fif',.;i,', &J:;i.
CITY OF SALIiIJA. l\i>.NSAS
STATF.L[81-1T OF I-:ECEIPTS. DISBTJHSEidZIJTS AND BALAnCES ill' CASE
Pll.RKING METER RECEIPTS FUIID
Januarv 1. 1946 to December 31. 1946. Inclusive
Balance - January 1, 1946
Receipts :
Parking L;eter Collections
Total Cash to be Accounted For
Disbursements and Transfers:
Parking Meter Receipts paid to Michaels Art Bronze
Company
Transferred to General Fund
Total Disbursements and Transfers
Balance - December 31, 1946
~"~';" ;"o;J.- 'Ii!:, ~
",',0',,:1 ~;--:,~-'-'t';;:_J;':O'~"", ~.,~ ",:i?'~'
75
Schedule "2511
$
~ 9,427.45
:$ 9,1;27.45
$ 8,101.78
1,325.6.7
$ 9,427.45
~
76
Schedule "26"
e
CITY OF SALINA. KAM>AS
STATEl'.ENT OF RECEIPTS. DISBURSEMENTS AND BAIANCES OF CASH
GENERAL FUND RECEIPTS PAID IN ADVAl'lJE
January 1. 1946 to December 31. 1946, Inclusive
A pulica b1e to Year
1946 1947
Balance - January 1, 1946 $ 2,069.00 $
e Advance Payments Received $ ,;. 717.00
;;p
Total Cash to be Accounted for $ 2,069.00 $ 717.00
Transfered to General Fund 2,069.00 <">
'lY
Balance - December 31, 1946 $ $ 717.00
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" .
--
'.- .
,
',' "
. .-
",
'.'...
77
Schedule 1127"
e
CITY OF SALINA. KAN3AS
STATEliJEN'}: OF llCREASES. DED~1i.E~ AND BAIANCES OF INVEST!Jrf;;I'J'I'~
TRUST AND ~GENCY FUNDS
~~uary 1. 1946 to December 31, 19&6, Inclusive
Hillcrest
Firemen's Cemetery Memorial
Relief Endowment Endowment
--L.un~ Fund Fund Total
e Balance - January 1, 1946 $ 26,500.00 $ 7,500.00 $ 6,500.00 $ 40,500.00
Increases $ $ $ <t'>
'It'
Sub-Total $ 26,500.00 r\l, 7,500.00 $ 6,500.00 $ 40,500.00
ojjl
Decreases $ 500.00 $ $ $ 500.00
Balance - December 31, 1946 $ 26,000.00 $ 7,500.00 $ 6,500.00 $ 40,000.00
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78
Schedule "28'l
e
CITY OF SALINA. K1\,M)AS
CASH IN CUSTODY OF CITY TREASURER
AND RECONCILIATION OF BANK B8.IANCES
December 31. 1946
The The
The Na tiona1 Farmers
Planters Bank of National
State Bank America Bank Totals
Balance - Certified
December 31, 1946 $174,536.89 $140,413.35 $182,647.82 $497,598.06
e Outstanding Checks -
December 31, 1946 -
Schedule u34lt 15,728.18 35.50 707.10 16,470.78
$158,808.71 $140,377.85 $181,940.72 $481,127.28
Add: 1946 Receipts Deposited in
1947 7,084.46 271.00 7,355.46
Advance Payment - Bond &
Interest:
Check Number 14504 5,000.00 5,000.00
Check Number 14505 4,460.08 4,460.08
e Checks paid by the Planters
S tate Bank, written on
The Farmers National Bank &
included in the outstanding
list as follows:
Check Number 14100 97 . 50 97 . 50
Check Number 14146 20.00 20.00
Balance - December 31, 1946 -
Per Exhibit nAil $166 ,010.67 $145,377.85 $186,671.80 $498,060.32
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../.'<-!....,'"
79
Schedule 1t29"
CITY OF SALINA. KANSAS
OUTSTANDING CHECKS
December 31. 1946
The The The
National Farmers Planters
Check Total Bank of National State
Number Amount America Bank Bank
13132 $ 2.00 $ $ $ 2.00
13823 375.00 375.00
14050 25.00 25.00
14053 25.00 25.00
14100 en. 50 9'7.50
e 14146 20.00 20.00
14152 25.00 25.00
14167 82.20 e2.20
14228 55.40 55.40
918 1.20 1.20
9591 9.30 9.30
13931 25.00 25.00
94000 10.65 10.65
10248 ..30 .30
13498 82.20 32.20
13 513 25.00 25.00
l4276 10.00 10.00
l4278 5.00 5.00
l4289 29.9'7 29.97
14310 1.00 1.00
e 14321 47.69 47.69
14326 1.00 1.00
14.3.31 .50 .50
14369 17.50 17.50
14385 1.00 1.00
14398 169.66 169.66
l41.4 7 4.91 4.91
U493 2.50 2.50
14494 2.00 2.00
14502 10.63 10.63
14507 to :1.4765 15.306.67 15.306.67
Totals ~16.470.78 $ 35.50 $15.728.18 $ 7C17.l0
80
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C IT1 ClI' SA LIi'J.A. LA1,SAS
CASH IN CUSTODY OF THE CLERK OF ':'}lli CITY COunT
Decernber 31, 1946
Farmers Natio~al Bank. Salina, Kansas:
Balance: Per Bank Certifications
Deduct: Outstanding Checks:
Number
e
607
850
987
1158
1898
1910
2076
2078
2111
2172
2318
2377
2610
2708
2769
2810
2811
2826
2935
2937
2941
2942
2943
2945
2946
2947
2948
2950
2952
e
Cash on Hand December 31, 1946
Cash Accounted for December 31, 1946
.e
.$ 1,641.56
Amount
$ .50
1.54
.75
.75
1.00
1.00
16.65
3.00
.35
2.10
.21
5.00
1.00
.75
5.00
.75
.75
1.00
10.00
11.00
25.00
1.90
2.10
1.25
25.00
168.15
101.49
6.30
90.00
i 4?4.29
1,157.27
5.00
$ 1,162.27
. A.... ,; .,........':0\;_",,; .~:~,.,~
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""".,\, .~ \"" ,''';,_'~I :--~',-:,-,<,""'~'J,.. ..-.-..... .',.i:. , ' .:',''41:', . . +.
81
Schedule lt311t
CITY OJ? SALINA. KANSAS
RECONCILIA.TION CF SALDrA FISCAL AGENCY ACCOUNTS
Purpose of Issue
Refunding
Tax Judgment
VI a teI"W orks
Sewer Repair
Total
Remittance to Fiscal Agency
Bond & Interest Payments
Due January, 1946
OUTSTi-l.l'lDING BONDS AND COUP02'rs
December 31. 1946
Date of Date Bond Coupon
Issue Due Number Nunber Detail Amount
1-1-38 7-1-45 57-8-9-60 37 4 at $10.00 ;;p 40.00
1-1-46 57-8-9-60 38 4 at 10.00 40.00
7 -1-46 57-8-9-60 39 4 at 10.00 40.00
1-1-38 7-1-45 16 15 1 a.t 10.00 10.00
1-1-46 16 16 1 at 10.00 10.00
7-1-46 16 17 1 at 10.00 10.00
10-1-25 10-1-36 579 22 1 at 22.50 22.50
2-1-30 8-l-46 .36 33 1 at 22.50 22.50
$195.00
f;;9.447.90
$9.642.90
Balance - Certified by Fiscal Agency
e
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82
WATERYiORKS DEPART!:iIENT FUND
In accordance with instructions received the books and records of the
Viatervlorks Department Fund
City of Salina, Kansas
have been audited for the year ended December 31, 1946 and Vie now submit the
following report based on that examination.
SCOPE OF AUDIT
The audit was performed in accordance with the general and specific
required provisions of the Minimum Standard Audit Program, approved by the
State Municipal Accounting Board applicable to such funds. The audit included
a verification of the assets and liabilities of this fund at December 31, 1946,
in the manner and to the extent hereinafter indicated and a general review of
all revenue and expenses for the year 1946.
HISTORY
The Waterworks system, supp4ring the water needs of the residents of
the City of Salina, Kansas, was purchased from private interests in October,
1925, by the City and since January 1, 1926, has been operated as a municip:11
activity. The Waterworks Department is governed by the City Commissioners, in
conjunction with the \~aterworks Advisory Commission, which originally consisted
of five members who serve without ply and are appointed by the Board of City
Commissioners. There were only two members on this commission during the
entire year 1946 due to resignations prior to the first of the year which were
not filled by reappointments. No meetings were held during 1946. The Advisory
Commission was created to consult with and advise the Board of City Conunissioners
with reference to the operations of the V'{aterworks De:r:artment.
"""",,,,,,,',',',~." ,:, .,""",_~",', .."'.""'..,.."""'.1."''''"'.'',...,'""'''''....''''''...'''.,'',, .' ."f."'.'..,,,<, """"'"",""" ".,,' "'",'".,. ~'.. _,.,.."""""~_" "W "'"..........."..,~ .".' "","..,. """",7',. ..,.J'...'''''''"''!''..,.....,." ....-....I".~~ ,. .,", ""''','1!'4''",,,,,,,,~,,,,c,....,,~
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BAIJ.NCE S:HI.;ET
The balance sheet of the Waterworks Department as at Dece!nber 31, 1946
is presented in Zxhibit lIA" and is briefly summarized belo'w:
As sets
Plant and Property
Current Assets
$1,032,384.22
.331,873.67
Total Assets
" 64 5 0
~1,3 .2 7 .09
APPLICATION OF FUNDS
83
Liabilities. Reserves and Surplus
Surplus
Reserve for Depreciation
Current Liabilities
Total Liabilities,
F.eserve & Surplus
$1,198,027.34
136,394.94
29.835.61
$1.364.257.39
The source and application of funds realized during the period under review
is shown by the following statement:
Funds Provided:
From Net Income for the year ended
December 31, 1946
Add back Depreciation taken for the year 1946
for which no cash was required
Total F~~ds Provided
Funds Applied:
To Purchase of Plant and Equipment:
Net Increase in Fixed Assets - Schedule tt2"
Fixed Assets Charged to Reserve for Depreciation
Total Applied to Purchase Plant & Equipment
To Purchase of Fire Truck
To Payment of Prior Years Compensating Tax
To Increase in Working Capital
Total Funds Applied
$16,704.79
1.039.81
,.l,1..
W
59,012.83
1l.772.~
70.785.fY7
~~
ci.~'
'iI>
17,744.60
1,176.88
3,307.15
48.556.44-
70.785.07
$.
",' ., ~..,~, ."k'" _, W., " .'" 'W. ."". ......,~",~.,,' " ,"h" '"",,, ".""" "." . r, , ,. .,,"'~, ~ "..;r., ...."".'" ''',..' 'V",,, '"" ",,,.,,,., . ,." . ...., _<1".",' ,.. ". '" .<.,,, "." ''''', .' ".~..""".. . ".., HM . "".....-."".... .,,"''1'" ~_,,~.
84
The increase in working capital represents the net increase of current
assets over current liabilities as follows:
Current Assets:
December 31
1947 1946
Total Current Assets
$282_.J~89.68
$228,024.15
50,000.00
15,460.08
23,736.18
5,706.73
8.946.53
$~3l.873.67
Increase
(Decrease)
*9 88,744.76
( 5,867.54)
( 33,859.45)
201.78
( 235.56)
Cash
United States Bonds
City of Salina Bonds
City of Salina - Temporary Notes
Accounts Receivable
Materials and Supplies
$139,279.39
50,000.00
21,327.62
57,595.63
5,504.95
~.182.09
;j!i 48.983.99
Current Liabil~:
Total Current Liabilities
~. 22,037.06 i'-~ 22,511.61 ... 474.55
.;p <il> 11
7.371.00 7.324.00 ( 47.00)
J-1, 29.408.06 $ 29.8;35.61 $ 427.55
<lP $253.481.62 $302.038.06 I:~ 48.556.44
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Accounts Payable
Meter Deposits
Working Capital
51Alf.l.' AND PROPERTY
The net increase in plant and property accounts is shown in Schedule 1l21t
together with the balances in the various accounts at the beginning end close of
the year.
CURRElljT ASSETS
e Cash in Office &~d City Treasurer:
Cash on hand in the office was counted on J'anuary 21, 1947 and traced at
that time into the day's bank deposit. Collections and other cash receipts from
January 1, 1947 to the date of the cash co~~t were scrutinized and traced into the
bank deposits.
Cash disbursements for meter deposits refunds, miscellaneous payrolls,
freight, e:;cpress and petty claims are made from current cash on hand. Reimburse-
ment for these items are later received from the City Treasurer through appropriations
made by the Board of City Commissioners.
Cash in the hands of the City Treasurer was verified and compared
<~-<:'....~~ _,1-.'4.~
~.~~. . ,;,-;,":-',!,~-. "'i;-
'''( 7,~~1~ ',; ki '-':'~,.k~." ,'1:,'
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85
the records of the City Clerk. The pa;yments of vouchers for the ';;aterworks
Department are now being handled i.n the same manner as all other fund payments
are, under the same type of authorizations, and the warrant-checl~ are issued
by the City Clerk and entered on his records, the same as those for other
funds and departments.
United states Bonds and City of Salina Bonds were presented for our
inspection by the City Treasurer who keeps them in the Hational Bank of
America. All coupons were found attached to the bonds and the bonds on l~nd
agreed with records of bonds held.
City of Salina Temporary Notes represents money advanced to the
Cit;r by the \'/atez-vvorks Department. Date of issue, interest rate and amounts
e
of these temporary notes are listed below:
Date Issued
Interest Rate
Amount
6-30-46
7-16-46
7-31-46
. 8-20-46
9-17-46
9-30-46
1%
1%
1 %
1%
1%
1%
$ 8,136.22
6,798.11
1,619.73
1,190.00
2,556.71
3,435.41
Total
~;23, 736.18
e
Total billings for the year plus outstanding accounts at the
beginning of the year were accounted for either in the form of cash received
during the year, discounts and rebates allowed, bad debts charged off, or
outstanding accounts due at the close of the year.
Inventory of materials and supplies represents the value of these
items on hand December 31, 1946 as inventoried under the supervision of the
Superintendent, who stated that the quantities were correct and the items
were priced at the lower of cost or market. The extensions and footings were
verified.
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86
CURRENT LIABILITIES
ACCOWltS Payable represent amount due on open accounts as at
December Jl, 1946 as shown by the City Clerk's furchase Order Record.
The total outstanding deposits at the end of 1946, as shown by
the General Ledger, was reconciled to the detail of individual depositors.
Your attention is directed 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 set forth in Exhibit "A". The
payment of prior years compensating tax, purchase of a truck for thc3 Fire
e
Department together with the credit realized in writing off the "Reserve for
Street Construction ]'lush Tanks" were entered directly into the Surplus
Account as they were not factors in the current years operations.
RESEE1L;r.f!t,.J2.....~I~7TI0N
The following tabulation sl.1lID~rizes the changes in the Reserve for
Depreciation during the year.
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Balance - January 1, 1946
1946 Provision for Depreciation
Sub-Total
Fixed Asset Reti.rements charged to the
Depreciation Reserve during the year
Balance - December 31, 1946
$125,662.jl
1l.772~
$l37 ,434.75
1,033.81
~3136,394.94
The amount added to the reserve account in 1946 representing the depreciation
expense for the year TIas calculated by us and found to be correct. The
reserve account represents book reserve only as no funds are actually set
aside or segregated.
INSUHANCE
All insurance purchased during the year was cbarged to expense. A
statement of the insurance coverage in force at December 31, 1946 is presented
in Schedule 113".
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37
FIDE~1..l30l'i'DS
Fidelity bonds are in force in the amount of ~;?5 ,000.00 each on the
Superintendent and Cashier of the Waterworks Department as shown in Exhibit IIn'
in the general report.
OPERATIONS
A detailed statement of profit and loss for the year 1946 is presented
in Exhibit IIBu and its supporting schedule "lIt.
GENERAL
No adjusting entries were necessary to adjust the books to conform
with the audited ba]~nce sheet and profit and loss statement since all
necessary entries had already been made.
We wish to express our appreciation for the co-operation of the
Superintendent, Cashier and other City Officials and Employees during the
course of the examination.
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I '
illY OF SALINA. lIANSAS
~iAT.8JmORKS DEPARTliD.~iJT FUN:Q
BlI.Lt~NCE SHEET
December- 31. 19.4..6
ASSETS
Fixed Assets:
Plant & Property (Schedule It211)
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Current Assets:
Cash in Office & City Treasurer
Investments:
United states Bonds
Salina City Bonds
Salina City Notes
Accounts Receivable
Inventories:
Mater & Service Department
Opera ting Stores
Total Current Assets
Total Assets
SURPLUS. RESERVE_AND LIABILITIES
e
Surplus :
Balance - January 1, 1946
Add: 1942 Profit - EyJ1ibit "Bit
Write off of Reserve for Street Constructions
Flush Tanks
Sub-Total
Deduct: Prior Years Compensating Tax
Fire Department Truck Purchase
Balance - December 31, 1946
Reserve for Depreciation
Current Liabilities
Accounts Payable
Iiieter Deposits
Total Surplus, Reserves and Liabilities
$
50,000.00
15,460.08
23,736.18
$
3,267..39
5.679.1If
J\.
'ill
3,307.15
1.176.88
88
Exhibit "A"
$ 228,024.15
89,196.26
5,706.73
8,946.5.3
$1,032,384.22
$ 33l.8~
$1,;64.,257.89
$1,343,266..32
59,012.83
232.22
~1,202 ,511..37
4.484.03
$1,198,027.34
136,394.94
$ 22,511.61
7.324.00
29.835.61
$1,364,257.89
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Cl"TY G'F SALINA. KAI'JSAS
WATERV.ORKS DEFARTliIENT FUND
FRO:r'IT AnD LOSS STATElvIENT
Year Ended December )1, 1946
Sale of Vi ater -
Private Consumers
Railroads
County
City
Schools
U. S. Government
Total Water Sales
Add Penalties
Sub-Total
Deduct Reflmds
Net Water Sales
Other Income -
Interest
Miscellaneous
Total Income
Operating & General Administrative Expenses _
Schedule Ill"
Net Profit to Surplus - Exhibit "A"
".,.......,.."
$2,075.89
97.20
89
Exhibit ItBIl
$114,526.44
3,260.36
253.80
1,423.75
1,075.80
111.55
*; 120 ,651.70
1,000.47
~121,652.17
978~9
$120,673.68
2.173.09
$122 ,846.77
63.833.94
$ 59,012.83
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CITY OF SALINE!... KANSil.S
WATERWORKS DEPARTUE:r-fI' FUND
gPERft.TIHG AND GEl'JERAL ADMINISTRATIVE EXrf~I.JSES
Year Ended December 31, 194q
Water SUPPlY Expense:
Repair Vi ell Pump
Rep:tir Flow Lines
Power
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fumping Station Expense:
Plant Superintendence
Pump Iabor
Power
Fuel
Lubricants
Miscellaneous Supplies & Expense
Electrical Equipment - Repairs
Building & Ground - Repairs
Distribution Expense:
Labor Removing & Resettlilg Meters
Meter Department Labor
Meter Service Department
Valve Repairs
Hydrant Repairs
Distribution Mains - Rep:drs
Service Mains - Repairs
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Depreciation Expense
Commercial Expense:
Collection & Accounting Salaries
Meter Reading & Delivering Bills
General Expense:
Administrative
Travel
Office Supplies & Expense
Office Repairs - Moving
Insurance
Stationery & PrintDlg
Compensating & Sales Tax
Total Operating & Administrative Expense -
Exhibit DB'"
,~ ;
90
:Schedule 111"
$ 57.05 $
11.51
~.178.~O 4,247.06
$ 2,017.50
6,999.65
8,358.86
114.00
135.76
779.94
127.45
1,390.68
$ 2,105.00
2,810.25
2,794.95
54.44-
20.05
960.00
513.50
19,923.84
9,258.19
11,772.24
$ 5,439.40
2,950.25 8,389.65
$ 3,712.50
.300.00
1,454.92
1,269.04
865.54
2,577.67
63.29 10,242.96
$ 63,833.94
rc, ..,.
CITY OF SALINA.. KANSAS
WATERWORKS DEPARTMENT
PIANT AND PROPERTY ACCOUNTS
December 31,
1946
Dia tributiol}:
structure & Manho1e;S
Cast Iron MainS
Hydrants
Valve & Valve Boxes
Real Estate - Standpipe
Meter, Boxes and Accessories
Total Distribv.tiotl
$ 7,277028
593,778.47
37,251.44
20,848005
55,569084
65.157.98
$779.883.06
,
Water SUPPlY:
Real Estate
Pump House & Derrick
Wells
Well Pumps & Meters
Flow Lines
Total Water SupplY'
$ 1,747050
14,640.19
44,418.65
25,765062
?4.623.72
$131.195..68
Pumping: Stations:
Real Estate
Real Estate Improvements
Pump House & Stack
Cottage
Reservoir
Eleetr1c Meters, Pumps, Etc 0
Venture Meters
Pipes & Piping
Total Pumping Stations
$ J4~737.06
3,580.40
lS,750084
3,069037
27,943033
15,603.44
3,170043
l5.lS6088
~102.04l.75
General Eaui'oment:
Garage & Storage Building
Trucks & Compressors
Chlorinator
Laboratory Equipment
Furniture
Total General Equipment
$ 2,282.04
3,988074
4,580.82
1,269.02
7.l1..'3.11
$. 19.263.73
J1,032.384022
Total All Equipment
~
,,'
January 1,
1946
$ 7,277.28
584,132095
37,251044
20,848005
55,569.84
M..051.58
~769 .131014
$ 1,747050
14,328.;38
44,418.65
25,765.62
1..4.623072
$130.883.81
$ 9,875.00
3,580.40
18,750..84
3,069.37
27,943.33
15,603.44
3,170043
15,186088
$ 0/1.179.69
$ 2,282.04
3,988.74
4,327.97
1,269.02
6.616.96
~ 18.L..84.73
$1.015.679..43
91
Schedule It zt
Increase
$
9,645652
1 106 to
$ 10:751: 2
$
311.81
$
3ll.81
$ 4,862.06
..
$ 4.862.06
$
252.85
526.lL~
~ 779.00
$ 16.704.79