Audit - 1952
CITY OF SALINA.. KANSAS
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FINANCIAL REFORT
Covering the Feriod frcml
January 1. 1952 to December 31.. 1952
D. N. Turner
CERTIFIED PUBLIC ACCOUNT..A!!t
SALINA. u..~SAS
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Exhibit itA"
Exhibit "Bit
Exhibit It Clf
Exhibit nDlt
Exhibit ttEtt
Exhibit ltF11
Exhibit ItGIt
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, Exhibit liE":
Exhibit "In
Exhibit llJU
Exhibit uK"
Exhibit It VI
Exhibit liMit
Exhibit It WI
Exhibit >>011
Exhibit npu
Schedule "II'
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CITY OF S1J,IN[L..J(A.N~AS
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-Page
liBmbers
Comments
1...18
Summary Statement of Receipts, Disbursements, Liabilities
and Balances of Cash and Investments
19
Comparison of Actual Receipts with Budget 20
Ste.tement of Expenditures Compared with Appropriations 21
Cash in Custody of City Treasurer 22
Investments in Custody of City Treasurer 23
Summary and Reconciliation of 1951 Tax Roll Showing Taxes
Assessed and Collected by County Treasurer and Remitted
to City 'l'reasurer and Unremitted... Uncollected Balances 24
Statement of TaXeS Received from County Treasurer Showing
Current and Back Tax Received and Distribution to FlUlds
on Basis of Assessment
25
Clerk of the City Court - Statement of Receipts,
Disbursements and Balances of Gash 26
Summa.ry of Police Court Records 27
Summary of the Records of the City Building Inspector 28
Comparison of Depository Bonds and Balances of Deposits 29
Fidel:i.t.y Bonds in Force 30
Insurance in Force 31
~ccounts Receivable 32
Statement of Bonded Indebtedness 33
Statement Showing Balances and Changes in Temporary
Note Indebtedness 34
General Operating Fund, Statement of Reeeipts, 'Sxpel1ditures,
Liabilities and Balances 35
Schedule "1",,11t General Operating Fund - Detail of Receipts from Licenses,
Fees and Permits 36
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CITY OF SALIN~. KANSAS
I H ;Q ~ ! (Contrg.J.
Schedule Ill..;ntt General Operating Fund - Departmental Breakdown of
Expenditures Compared with Budget
Schedule ul-a't General Operating Fund ... Detail of Expenditures ..
Mayor and Commissioners
Page
Numbers
37
38
Schedule Ill_btt General Operating Fund ... Detail of Expenditures ...
City Manager
39
Schedule "I_en General Operating Fund ... Detail of Expenditures ...
City Clerk and City Treasurer
40
Schedule "l-dtt General Operating Fund .. Detail of Expenditures ..
City Building
41
Schedule "l-elt General Operating Fund ... Detail of Expenditures ..
City Attorney
/;2
Schedule III...fV Genera.l Operating Fund .. Detail of Expenditures ...
City Court
43
Schedule ltl..gll General Operating Fund ... Detail of Expenditures ...
Police Court
44
Schedule "I_hIt General Operating Fund .. Detail of Expenditures ..
Engineering
45
Schedule ul...i" General Operating Fund .. Detail of Expenditures ..
Fire Department
46
Schedule tl I-j It General Operating Fund.. Detail of Expenditures ...
Inspection
47
Schedule Itl...}clt General Operat:tng Fund ... Detail of Expenditures ...
Park Department
4$
Schedule 01...1" General Operating Fund .. Detail of Expenditures ...
Po1ic~ Department
49...50
Schedule III_mil General Operating Fund .. Detail of Expenditures -
Public Health Department
51
Schedule Itl_nit General Operating Fund ... Detail of Expenditures ...
Street, Alley and Sewer
52-53
Schedule tll...u General Operating Fund ... Detail of Expenditures ...
Garbage Department
54
Schedule ~l..pn General Operating Fund .. Detail of Expendituras -
Waste Collection and Disposal
55
Sohedule ttl_qlt General Operating Fund ... Detail of Expenditures ...
Sewage Disposal
56
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Schedule ttl_r"
Schedul'3 ill_sIt
Schedule "l.tlt
Schedule ttl_ult
Schedule It2't
Schedule It 3ft
Schedule It 4'1
Schedule It 51l
Schedule It 6ft
Schedule "7"
Schedule !t8u
Sc.hedule tt91f
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CITY OF SWN4.a KANS(tS
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Page
Numb~
General Operating Fund .. Detail of Expenditures ..
street Lighting
57
General Operating Fund .. Detail of Expendi turas ..
Traffic and Parking Control
58
General Operating Fund .. Detail of Expenditures ..
Airport Department
59
General Operating Fund .. Detail of Expenditures ...
Swimming .Pools
60
Memorial Hall Fund .. Receipts, Disbursements, Liabilities,
and Balances
61
General and Special Improvement Fund .. Receipts,
Disbursements and Balances
62
General Improvement Fund ... Receipts, Disbursements,
Liabilities and Balances
63
Cemetery Fund .. Receipts, Disbursements, Liabilities,
and Balances
64
.Public Health Nursing Fund .. Receipts, Disbursement.s,
and Balances
65
66
67
Band Fund .. Receipts, Disbursements and Balances
Library Fund .. Receipts, Disbursements and Balances
Bindweed Control Fund .. Receipts, Expenditures, Liabilities,
and Balances 68
Schedule UIO" Trust and Agency Funds.. Receipts, Disbursements and
Balances of Cash 69
Schedule lIIO-A- Fireman's Pension Fund .. Receipts, Disbursements and
Balances 70
Schedule ttIO-B" Police Relief and Pension Fund ... Receipts, Disburs€lments,
and Balances 71
Sched1.ue "lIlt Industrial Development Fund - Receipts, DiSbursements,
and Balances 72
S.chedule "12" Bond and Interest Fund .. Receipts, Disbursements and
Balances 73
Schedule "13" Waterworks Department Fund - Receipts, Disbursements and
Balances 74
Schedule 1113_aft
Schedule It 14"
Schedule u15tl
Schedule u161t
Schedule tt17"
Schedule It181t
Schedule \1191t
Schedule 1120u
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CITY OF SALIN~. IDU~SAS
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Page
Number~
Waterworks Department Fund - Statement of Disbursements-
Year 1952 with Comparison with BUdget Amounts 75
Construction Fund ... Receipts, Disbursements and Balances 76
Material Stores - Receipts, Disbursements and Balances 77
Veterans Housing ... Receipts, Disbursements and Balances 78
Civil Defense Fund ... Receipts, Disbursements and Balances 79
Street Machinery Fund ... Receipts, Disbursements and
Balances 80
Clearing Accounts - Receipts, Disbursements and Balances 81
Cash in Custody of City Treasurer and Summary Reconciliation
of Bank Balances - December 31, 1952 82
Schedule tt20_Att Outstanding Checks... Bank Reconciliations M December 31, 1952 83-84
Schedule 1t2l" Cash in the Custody of the Clerk of the City Court -
W. J. Broom... December 31, 1952 85
Schedule 1122" Reconciliation of FiscalA.gency A.ccounts ... Outstanding
Bonds and Interest Coupons 86
Schedule "231l
Exhibit "All
Exhibit ttatt
Schedule "lit
Schedule "2u
Journal Entries
87
W.I\TERWORfS DEPARTMENT
Comments
88-92
Waterworks Department Fund ... Balan~ Sheet ...
December 31, 1952
93
94
95
Profit and Loss Statement - Year Ended December 31, 1952
Operating Costs ... Year 1951 Compared with Year 1952
Plant and Property Accounts - January 1, 1952 and
December 31, 1952
96
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Salina, Kansas
May 24, 1953
To The Mayor and
The Board of City Comm.i.s::doners
Salina, Kansas.
Gentlemen:
Pursuant to your instructions we have made an audit of the
books and records of the
Ci t)' of Salina, Kansas
covering the year ended December 31, 1952 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 Aud1 t Program approved by
the state M1.m1cipal Accountj,ng Board, Novemeer 31, 1935, and as revised
1949, and included an examination of the racords of all City Offices and
Officers except the Municipal Band Board, the Public Library Board and
the Public Nursing Association, which Boards receive money appropriated
by the City but have eXclu~ive control over the disbursements of both
the amounts appropriated to them by the City and other money which they
may receive. We were not authoriz.ed to audit their activities and no
report is being rendered on them.
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COMM.ElTS
The following comments a.re presented for your information;
SillI1ItARY STATEMENT OF RECEIPrS. DISBURSEN1E1'TS. LIABILITIES AND
BALANCES OF CASH AND IW~MENTS ... EXHIBIT ItA"
This exhibit shows fund cash and unencumbered balances at the
beginning and end of the year together with receipts and Budget Charges,
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, 1952 bank balances are sh01'lIl in Exhibit 1tJ311.
The detail of increases and decreases in the Fund Investment accounts are
given in Exhibit "Eft.
COMPARISON OF ACTUAL P.ECEIPl'S WITH BUOOET - EXHIBIT "B"
This exhibit presents a comparison of actual receipts with the
anticipated receipts for each fu~d together with amounts of excess or
deficiency in receipts as compared with the budget. A.ctua1 receipts were
more than anticipated receipts by $50,184.58.
ST ATEMZ~1T OF EXPENDITURES COMPARED WITH
BUOOET APl'ROPRU.TIONS - EXHIBIT II ClI
This statement sets forth the disbursements charged against each
fund and cOffiPaI'ison With the 1952 Budget figures. The General Operating
Fund exceeded the amount Budgeted by $26,876.54, however the State Tax
Commission authorized the issuance of $27,204.00 Emergency Warrants. Cash
in sufficient amount being on hand, the warrants were not issued.
EXHIBIT "D"
Exhibit "D" shows a Reconcilement of the Receipts, Disbursements,
and Balances of the City Treasurer.
SCHEDUIES 1 TO 19 INCLUSIVE
These schedules set forth the detailed receipts, Budget Charges
and be8inning and ending balances by funds for the year under audit. A
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comparison of actual receipts and Budget charge. with BudgetarJ amounts is
shown for all funds included in the Budget.
Salaries paid to officers and regular employees during the year 1952
were found to be in accordance with the rates specified by ordinances and the
limitations prescribed by the Statutes. Classification of Sala~ies was
scrutinized.
GENERAL OPERATING FUND - SCHEDUIE "lit. "1_1ll. Itl-Blt. and "l-alf to Itl...u"
Disbursements of the General Operating Fund increased by $66,153.77.
The 1952 Consolidated Fund receipts were not classifi9d under the
various departments used in 1952.
The following summary compares the various General Operating Fund
departmental Disbursements for the 1952 with those for the preceeding year
as nearly as possible allowing for changes made in analysis.
1951
.
,
Consolidated Funds
General Funds
Administrative and Finance $ 35,939.59
City Court Department 8,207.88
Police Department and Court 92,409.00
Building Department 8,855.71
Engineering Department 17,612.59
Milk Inspection Health Dept. 6,923.24
Legal Department 5,558.18
Parking Meter Department 15,325.23
Garbage and Rubbish Removal Dept.B7,802.64
Sewage Disposal Fund 26,618.08
Fire Department 10$,290~64
Park Department & Swimming Pool 43,365.27
Water, Light, Heat & Power Fund 22,837.10
Airport Fund 3,516.68
Street, Alley and Sewer Fund 78,636.34
Public Health 14,607 .60
Total J57Z:S05.77
1952
Budget Charges
$ 44,189.88
9,871.90
115,029.44
7,593.43
21,688.89
8,631.39
6,062.35
22,386.53
90,636.27
32,386.57
120,601.27
41,840.23
25,404.80
3,741.63
78,277.36
12,317.60
$640.659.54
Increase
(Decrea.se)
$ 8,250.29
1,664.02
22,620.44
(1,262.28)
4, fJ76.30
1,708.15
504.17
7,061.30
2,833.63
5,768.49
14,310.63
(1,525.04)
2,567.70
224.95
(358.98)
(2,290.00)
$66.153.77
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During -the year the Ci.ty collected $36,4M..lO from licenses, fees and
permits, an increase of $7,138.95 over the amount collected in 1951. Schedule
Ill...!" presents the classification of t.he 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 ordinances and
franchise agreements. The amount due from the Kansas Power and Light Company
for the last nine months of 1952 amounting to $15,267.35 for Gas and $29,960.97
for Electric Franchise were received by the City in April 1953. This
re cei vable is shown in Exhibit "E".
Police Court Fines and Forfeitures in the amount of $48,066.00 were
imposed during the year. This represents an increase of $22,735.00 over the
preceeding year. A statement prepared from the Police Court records is
submitted in Exhibit ItP" all but $3,127.50 of 1952, fines were settled
during the year.
Distribution of the Cigarette Tax was checked in the County
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Treasurer's records.
Receipts of City Court costs and fees amounted to $4,890.88
and were traced to the records of the City Court as shown in Exhibit "Hit.
GENERAL OPERATING FUND DEPARTMENTAL DISBURSEMENTS
The detailed departmental expenses are compared with the budget
estimates in Schedule "l-B" and further analysis is shown in Schedules
"I-a to I_un.
All payments were traced to the related warrants and all
vouchers were examined and over 10% in number and over 50% in amount of the
disbursements were compared with the vouchers. No irregularities were found.
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MEMORIAL HALL FUND... SCHEDULE 1t21t
it. comparison of the 1952 Rental and Concession receipts with
those of 1951 is shown below:
1952 Rental and Concession
1951 Rental and Concession
$5,2ll.65
4.436.32
$ 775.30
52 Increase over 1951
SPECIAL FUND IN LIEU OF BONDS ... SCHEDULE 1t3tt
This fund was created in 1946 with the purpose of levying currently
for the Cityts Share of Improvements made instead of issueing bonds
therefor. All receipts were from current Ad Valorem Taxes and
disbursements were made in 1952 as budgeted.
Qij;NERAL IMPROVEMENTS FUND... SCHEDUIE "4~
The income from this Fund consists of taxes, sales tax and weed
cutting. All Tax Receipts were confirmed by inspection of Sal:ine Countyts
records.
CEMETERY FUND - SCHEDUIE It 5"
Verification of Lot and SPace Sales was made from the Deed Stubs
and checked to the reooipts record. The Burial Record was examined.
Two sales of Perpetual care amounting to $200.00 was credited
to this fund in error. Adjustment has been made in this report and
correction made on City Clerks books.
PUBLIC HEALTH NURSING F'JND ... SCHEDULE It611
All receipts in this fund are from Ad Valorem Taxes and Sales Tax
and all disbursements were made to the Salina Public Health Nursing Association.
BAlID FUIID ... SCHEDULE 1t71t
Ad Valorem Taxes and Sales Tax are the only receipts recorded in this
fund and. all disbursements are made to the Salina Municipal Band Board.
LIBRARY FUND... SCHEDULE "8tt
Ad Valorem Taxes and Sales Tax comprised the only receipts to this
fund and all disbursements were made to the Free Public Library Board of
Salina, Kansas.
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~EED CONTROL FlJND ... SCHEDULE !l9"
All Transactions in this tund appeared to be in order. Only
receipts were from Ad Valorem Tax and Sales Taxes.
TRUST AND AGENCY FUI'fDS .. SCHEDULE "lOll
Statements ot receipts, disbursements and balances of cash tor all
'rrust and Agency Funds are included separately under the above schedule.
Supporting Schedules lila-Au and "10...]311 set forth comparison of Cash Receipts
and Disbursements with Budget Estimates tor the Firements Pension Fund and the
P01icements Relief and Pension Fund respectively. During 1952 whe Firements
Relief Fund received payments to Insurance Refunds in the amount of $6,260.16
for the year 1952, an increase over 1951 of $616.57.
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
fo1t no further comments thereon are needed.
Particular attention is called to the tact that the balance of the
Police Relief and Pension Fund as shown on Schedule "IO-A" is under $10,000.00
by $1,058.28 and Firemens Pension by $18.04~
INDUSTRIAL DEVELOH.~1'T FUND .. SCHEDULE Itlllt
There were no receipts during 1952 and authorized disbursements in the
amount of $124.91 were made during 1952.
BOND AND INTER.H:ST FUND - SCHEDULE "12lt
Receipts of this Fund include Ad Val.orem Taxes levied tor the Pa,ymElnt
and principal and interest as general bond issues and for the payment ot 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
owner r s share of the cost of special improvements are also included in the
re ceipts of this fund.
WATERWORKS DEPARTMENT .. SCHEDULE "13lt
This schedule shows a summary of the receipts and disbursements of
the Waterworks Department, which cleared through the City Treasurer during
the year.
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The balance shown at the end of the year consists of cash only and
does not include investments owned by the Waterworks Department. Theee
investments are listed in detail on Exhibit "E". Additional comments, exhibits:
and schedules pertaining entirely to the Waterworks Department are submitted
in a separate section at the back of this report. It should be noted that
collections by the Waterworks Department on December 31, 1952 are not
reflected in this fund or on any of the other Fund records at the close of
the year. The Cash Fund of $700.00 maintained is shown in the City Clerkts
Records.
A swmnary of the Waterworks Department1s cash and investments at
December 31, 1952 is shown below:
Cash in Water Refund Account
Cash in the custody of the City Treasurer - GenI.
Investments in the custody of the City Treasurer
Cash fund maintained in the Waterworks Department Office
;)Ii 160.72
221,420.3'
66,855.84
700.00
Total Cash and Investments
'289.1~
CONSTRUCTION FUND - SCHEDUIE "14t1
The Various Construction Projects accounts are grouped under this
schedule and the receipts, disbursements and balances of each construction
project account as well as the total receipts, disbursements and balances
of all construction project accounts are shown therein. Transfers of :Parking
Meter moneys were made to this account as shown.
BRIOOE OR STREKr BUILDING MACHINERY ~
EQUIFMENT FUND - SCHEDULE "18"
No Transfers were made to this fund during 1952 and $6,157.14
was spent for Machinery and a Truck.
CLEARING ACCOUNTS - SCHEDULE "19"
A Grouping Fund for all collection accounts, labeled "Clearing"
was established. Income tax, Social Security Tax, and Sales Tax Collections,
Bond Deposits, and Receipts received in advance, are all included under this
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category, See Schedule 1119".
CASH IN T~ CUSTODY OF THE CITY TREASURER - EXHIBIT ItD"
Under this Exhibit is shown a summary statement of the Treasurer r s
Cash Balance at the beginning of the year, the receipts and disbursements
clearing the treasurerts Bank Accounts during the year, and the Treasurer's
Cash Balance at the close of the year.
Schedule 1120" shows the reconciliation of the Bank Balances
confirmed to us by the depositories with the December 31, 1952 balances
on the Treasurer's books. A list of the Outstanding Checks at that datej
is set forth in Schedule "20-A".
In accordance with the customary procedure, the City1s Books and
Records were not closed until a few days after the close of the year in order
that all receipts and disbursements applicable to the year 1952 might be
entered. The 1953 deposits shown on this reconciliation (Schedule "20")
consisted of collections applicable to the year 1952.
INVESTlviENTS IN CUSTODY OF THE CITY TREASURER -
EXHIBIT "EIt
This Exhibit sets forth a 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 change in ilIVestments during the
period.
Investments in the custody of the Treasurer on May 15, 1953 were
verified by inspection and changes therein during the period from December 31,1952
to May 15, 1953 were verified 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.
Im2
The City r s share of the 1951 taXes colle cted by the County
Treasurer was traced into the various City of Salina 1952 Fund Tax Accounts
maintained on the records of the Salina County Treasurer.
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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 1951 Tax Levy Collections together with Collections during
the year on Taxes Assessed in prior periOds, and that these distributions
were made to the City on the basis of the taX levies for the years in which
the collected Taxes were levied. It was determined that the City credited
receipts from the County Treasurer to the City Funds on the same basis.
The County Treasurer r s allocations on Sales Tax residue to the
City appeared to be in accordance with the statutes.
SUlWU.RY AND REOONCILIATION OF 1951 TAX ROLL SHOWIID
TAXES ASSESSED AND OOLLEGr.i:i.:D BY THE COUNTY TREASURER
AND UNOOLLECI'ED BALA1iCES - EXHIBIT IIF"
This exhibit sets forth the original tax roll applicable to the
City of Salina, as certified by the County Clerk to the State Tax 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 amounts of
1951 taxes assessed but not collected by the City.
STATEM8Nr OF TAXES RECEIVED FROM THE OOUNTY TREASURER
SHOWING CURRENT AND DELINQUENT T AXES AND DISTRIBUTION
TO FUNDS ON BASIS OF ASSESSMENT - EXHIBIT "GIt
This statement shows the total amount of taxes received by the City
during the year 1952 and the years in which such taxes were levied by the
City. The allocations to the 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 "l" to "1211, inclusive,
shows the total Ad Valorem Taxes received by each tax levying fund.
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SUMMARY OF ACCOUNTING PROCEDURE AND VERIFICATION
OF RECEIPI'S AND DISBURSEArlli;NTS OF CITY CLERK AND CITY TREASURER
Receipts,!. The Director of Finance and Clerk are the principal collecting
and accounting officers. All items of cash received, except taxes and
infrequent collections received directly by the City Treasurer, are handled
first by the Director of Finance. 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 Director of Finance deposits collections made through his office on the
average of every two or three days, and a test check of his records indicate
that his collections were made intact and promptly.
The City Treasurer reports each of his collections separately to
the Clerk and such collections are recorded on the Clerk's cash receipts
record. The City Clerk's records, indicated that the City Treasurer had
promptly deposited all sums of money coming into his hands.
Duplicate of receipts issued during the audit period by the
City Clerk and City Treasurer were traced into the Clerkfs record of cash
received and the mathematical accuracy of that record was verified. The
auditor scrutinized the fund classification of the receipts as shown on the
Clerkfs cash record, for verification of fund distribution and the
classificatioD of receipts within the funds was test-checked. Monthly
totals of fund receipts were traced from the receipts record into the fund
ledger. The entries in the cash receipts record were also test-checked into
the receipts analysis record, and that record was tested as to accuracy
of totals.
Records of licenses issued and other available evidence of cash
received were also traced into the Clerkfs cash book. The collections of the
Director of Finance 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
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June 19th, 1933.
l-Io cash was on hand in the office of the City Clerk at January 1, 1953
since all cash received was deposited intact. All 1953 deposits applicable to
the year 1952 were entered on the books as at December 31, 1952. Certain
collections, made in 1952 were applicable to the year 1953 and are shown in a
separate fund called 1953 receipts paid in advance, and are included in
"C1earing Accountsn.
Disbursements: All claim vouchers Paid during the year were examined and test
checks of postings and extensions were made. Claim Vouchers were test traced
into the Clerk's ordinance registers, and the fUnd distributions were all
checked to the Ledger Sheets. The mathematical accuracy of the City Clerk's
warrant registers were proven and the fund totals of each appropriation
ordinance were traced into the fund ledger. Postings were test-checked from
the Clerk's warrant register to the disbursements analysis record and that
record was test-checked for accuracy of totals.
The City used a warrant form for making disbursements, which
becomes a check on being signed by the City Treasurer. The Treasurer uses a
rubber stamp facsimile of his signature for this purpose. All checks cancelled
during the year were examined and traced to the appropriation ordinance record.
Fund Ledger: The City maintains separate fund accounts for the cash and
investments of each City Fund. All po stings 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 were computed and a total balance was
abstracted from that record.
Treasurer's Records: The Treasurer's record of checks issued, and deposits
made, and bank balances is rr~intained by a bookkeeper in the office of the City
Clerk, as a duplicate of the City Clerk's record.
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CLERK OF THE CITY COURT
STAT~L:I:NT OF RECEIPl'S. DISBl.lRSEMENTS AND BALANCES OF CASH - EXHIBIT "B"
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 1952. These figures were taken from
the records of the Clerk of the City Court.
A comparison of fees on hand and cash balances as of December 31, 1952,
is shown at the foot of the statement. A list of the individual case balances
are not set forth in this report, since it is a Part of the Clerk's permanent
records, and was verified to the Case Ledgers.
Reconciliation If the Clerk of the City Court cash balances at the
Farmer t s National Bank, Salina, Kansas, is shown on Schedule "23tt. Cancelled
checks were examined for signature and endorsement. The Clerk of the City
Court maintains a record of cash received and disbursed, a ledger of cases and
monthly reconciliation of case balances with the cash balances.
Verification was made by comparison of cancelled checks with
disbursements as recorded, by proof of monthly Postings by addition, by
comparison of all duplicate receipts to the receipt record, and comparison of
such totals with amounts recorded and by test-eheck of individual itema t. the
amount recorded, by verification from the records or reports of' City and
County Officials as to amounts shown paide to them, by test-ohecking of items of
receipts and disbursements to the Dockets and to the Case Ledgers. The
Detail of Case Balances shows $10.75 less total than the amount of cash
on hand, an increase of $.13 over 1951.
POLICE COURT FINES AND FORFEITURES
A Police Sergeant acts as collectio~ officer for the Judge of the
Folice Court. Entries on the Police blotter show the amount of the Appearance
Bond deposited; fine imposed or other deposition of the case; fine collected
or Paid by work; and. other inf'ormation regarding the case. Receipts for fines
paid are issued from a duplicate receipt book, the duplicate being retained for
,. ".
.'. .
1.3
all except still traffic violations, which are entered in total each day. These
totals were test-checked by addition of tickets.
Cash, as received, in fines and Bond Forfeitures, is placed in numbered
case envelopes which are accumulated until the end of each Blotter Page,
when these envelopes together with other similarly numbered case envelopes
containing fines, workout, parole, dismissal evidence, are turned over to
the Folice Judge who reconciles the cash and other items with his docket
records and prepares an analysis thereof which he submits to the City Clerk
together with the cash received. These amounts should not be allowed to
accumulate so long but should be turned over orten, never being over the
amount of the Judges Bond. Still ~raf'fic Fines are turned over daily.
The analysis of fines imposed for the year 1952, as prepared and
submitted by the Police Department to the City Manager, was verified and
found correct. Quarterly reports filed were correct.
The cash analysis of cash received by the Police Department was,
likewise, found correct as submitted.
SUWfiARY OF POLICE COURT RECORDS - EXHIBIT IfIIt
This exhibit shows the January 1, and December .31, 1952 balances
of uncollected fines by the following years - 1950 and 1951 together with
the 1952 collections, paroles, workouts and dismissals for each year and
group of years.
Verification was made by test additions of the duplicate receipts
for several months and comparison with cash reported and paid to the City Clerk,
for all months. Tests were made from duplicate receipts to the envelopes and
from envelopes to the :Police Blotter. Page fottings of the Judges Blotter
was proven and compared with the Page analysis for each month. Tests of
monthly fines and collections was made for the year 1952 from the Blotter
and compared with those reported to the City Clerk and City Manager.
SUMNiARY OF THE RECORDS OF THE CITY BUILDING INSPECTOR - EXHIBIT "J"
This exhibit shows a classification of the collections made by the
14
building Inspector together with the remittances made to the C:ity Clerk during
the period from Janu~y 1, to December 31, 1952.
Cash received from the collection of fees and issuance of permits as
shown by the duplicate receipts, were traced into the !.egister of Collections
maintained in the Building Inspector's Office, and from that Register to the
monthly reports and remittances to the City Clerk. Fees charges appear to be
in accordance with the rates set by ordinances. OverPaYment was made in the
Amount of $2.38.
COMf'ARISON OF DEPOSITORY BONDS AND BALANCES OF DEPOSIT.. EXHIBIT "Kif
This statement compares the balances on deposit as at December 31, 1952
with the amounts of depository bonds pledged by the banks as collateral to assure
the PaYIDent of these deposits. The local banks have pledged United States
Government or Kansas Municipal Bonds as collateral for deposit of public
moneys.
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 did adequately secure the deposits as at December 31, 1952,
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 IN FORCE-=:.JI!HIBIT ltLIf
Fidelity Bonds in Force as of December 31, 1952 as detailed under the
exhibit were inspected and checked to the statues and 1948 revised ordinances
to determine that such bonds meet statutory requirements as to type, amount
and approval. All Fidelity Bonds except those of the Clerk of the City Court
and the Marshall of the City Court are in custody of the City Clerk and 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..l420
and 20-204 and 205 C. N. 1935. The bonds of the Clerk of the City Court and
,F
,., :
15
the Marshall of the City Court are drawn in favor of the State ()f Kansas rather
than in favor of the City of Salina. All other fidelity bonds were drawn in
favor of the City of Salina. The liability of Surety Companies on all fidelity
bonds was confirmed by correspondence with the Home Office of the Surety
Companies, and it was ascertained that each of these companies was authorized to
do business in the State of Kansas.
INSURANCE IN FORCE - EXHIBIT ItMtr
This exhibit presents a swmnary 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 $195,140.00 are insured by a group of 21
companies with each policy having a ninety percent co-insurance clause.
The Memorial Hall Building and contents are insured by a group of 25
companies for $231,000.00. Each of the policies in this group contains a
ninety percent co-insurance clause.
Airport and sewage Building Policies carry 80% Co-insurance.
Insurance coverage on other properties not included in the above
groups and other types of protection are listed under separately. Insurance
coverage pertaining to the waterworks department is shown separately on a
schedule in the latter Part of this report also.
It was determined that all insurance companies writing insurance on
the Cityl s property were authorized to do business in the State of Kansas.
ACCOUNTS RECEIVABIE - EXHIBIT "N"
Amounts due to the various funds of the City as at December 31, 1952
as determined by our examination are shown on this exhibit. No independent
verification was made with debtors. This exhibit does not include unpaid taxes.
.','
. .~ ~ ..
.,".
ACOOUNTS PAYABLE
. "
16
No separate schedule has been presented of accounts payable as they are
classified by funds under Exhibit "Alt. The amounts included as liabilities
Office .
were determined from inspection of the records maintained by the City Clerk's
STATEMENl' OF BONDED INlliBTEDNESS - EXHIBIT "0"
This statement presents, in detail, the bonded indebtedness of the
City of Salina, at December 31, 1951 and December 31, 1952 together with bonds
issued and retired during 1952. The following is a summary of Bonded
totals:
Indebtedness classified as to type Df Bonds outstanding, with yearly Maturity
Outstanding
December 31. 1950
General Bonds $ 610,000.00
Special Improvements Bonds 928,099.96
1952 Outstanding
Issued Retired December 31.1952
$332,000.00 $ 86,000.00 $ 856,000.00
209,746.59 157,829.49 980,017.06
$541.746.59 $243,829.49 $1,836,017.06
Totals
$1,538,099.96
Year
~
1953
1954
1955
1956
1957
1958
1959
1960
1961
1962
1963
General
Bonds
$152,000.00
152,000.00
152,000.00
153,000.00
153,000.00
79,000.00
15,000.00
Special
Bonds
$170,005.10
189,911.96
146,700.00
121,700.00
96,700.00
82,000.00
64,000.00
40,000.00
39,000.00
20,000.00
10.000.00
$980.017.06
$856.000.00
Grand
TotaJ:
$ 322,005.10
341,911.96
298,700.00
Z74,700.00
249,700.00
161,000.00
79,000.00
40,000.00
39,000.00
20,000.00
10.000.00
$1.836.017.06
General Bonds amounting to $856,000.00 and the Special
Improvement Bonds amounting to $980,017.06 were outstanding at December 31, 1952.
There were $332,000.00 water Department Revenue Bonds issued during
1952 and outstanding at December 31, 1952.
at the close of each of the last ten years.
The following schedule shows the Bonded Indebtedness outstanding,
Bonded
Indebtedness
17
December 31, 1943
1944
1945
1946
1947
1948
1949
1950
1951
1952
$ 429,750.00
309,892.35
233,933.28
220,633.86
705,939.15
1,027,014.09
1,474,C$4.86
1,398,901./4-3
1,538,099.96
1,836,017.06
REOONCILIATION OF THE CITY OF SALINA FISCAL
AGENCY ACOOUNT - SCHEDUIE It 22lt
The balance shows as unpaid December 31, 1952 has been confirmed
by the State Accountant. Cancelled bonds and coupons Paid by the Fiscal
Agency during the year 1952 were carefully examined and checked against the
bond record and found to be proper charges.
TEMPORARY NOTE INDEBTEDNESS - EXHIBIT liP"
This statement shows the amount of Temporary Note Indebtedness owned
by the City at December 31, 1952. These notes will be repaid out of the
proceeds of bond sales.
MINUTES AND ORDINANagS
The minutes of the meetings of the governing body during the audit
period, ordinances enacted during the period and the 1948 revised ordinances
were reviewed for matters pertaining to the audit. The Minutes appeared to be
complete and in good order.
GEN"BRAL
During the course of the audit, explanations of various matters were
obtained from officers and employees of the City. We wish to express our
appreciation for the co-operation and assistance of all those with whom we
came in contact.
~,. : ..:.":
:,.;.."....f:.. (.~:,., ,.,.,. ,",', .,~
or. '"", ""'"
..,
<,-r.c ..
'.
18
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, 1952 and the
results of its operations for the period from January 1, 1952 to December 31, 1952,
inclusive.
We further certifY that, subject to the comments pertaining to the
Waterworks Department Fund, as shown on the pages immediately following
Schedule "2311 of this report, the exhibits and schedules pertaining to the
Waterworks Department Fund correctly reflect the financial conditions of that
Fund as at December 31, 1952 and the results of the operations of that
Department for the period from January 1, 1952 to December 31, 1952, inclusive.
Respectfully Submitted
Dewey N. Turner
~y-r j
BY'.-} . ,', I . '0-<w-:" .J
Dewey N. furner, Licensed
Municipal" Public Accountant,#54
in charge of and actively
engaged on this audit.
19
Exhibit "AU
CITY OF
DISBlffiSE;MENTS
OF RECEIFTS
ST ATEMENT
INVESTMENTS
INCLUSIVE
DE CE.MBER
L!ABILITIES~AND B
YE
Cash
12-31...52
Added
Liabilities
:1.2-31...'52
Unencumbered
Cash
12-'U-'l2
Budget and
. Non-Budget
Ch es l;.' 2
Cash
Accountability
Unencumbered
Revenue
1952
Unencumbered
Gash
1-1-52
Liabilities
1-1-52
Paid 1952_
. Cash
1-1-52
4l,455.86
5,805.(17
100010
3,288.93
1,893.00
o
23.25
228030
946000
9,981096
12,649001
39,057.38
222,120039
8, 941072
$
$21,597 046
2,4l0.88
2,672.30
1,289.29
o
o
o
o
o
o
26,800022
o
$ 19,858.40
3,394.19
100.10
616063
603071
o
13.25
228.30
946.00
9,981.96
12,649001
39,057.38
195,320.17
8,941072
640,659.54
10,303026
12,500000
4l,392015
10,995075
4,700.10
5,870.00
36,349080
1,564.48
8,531058
124091
267,718086
557,989006
11,408.01
660,517.94
13,697045
12,600.10
42,008.78
11,599046
4,700.10
5,893025
36,578.10
2,510048
18,513054
12,773092
306,776024
753,309.23
20,349.73
654,059.25
9,925017
12,525.43
41,816076
10,819.57
4,678063
5,826.33
35,928084
1,318017
8,770.06
,0
247,496.10
632,096.56
12,978016
6,458069
3,772.28
74.67
192002
779.89
21047
66.92
649.26
1,192031
9,743.48
12,773.92
59,280.14
121,212067
7, Yl1.1J7
-
84.33
-
-
-
-
2,015052
-
-
4,828004
$
$
$
$
$ 7,919.51
221054
14,378020
3,993.82
74.67
276.35
779.89
21047
66092
.949.26
3,2C17.8)
9,743.48
12,773092
59,280.14
126,040071
7,371.57
$
Cash
~ds Bu~eted
General Operating
Memorial Hall
General and Spe cia1 Improvement
General Improvement
Cemetery
Public Health Nursing
Band
Library
Noxious Weed
Firemens Pension
Industrial Deve10pnent
Bond and Interest
Waterworks
Police Pension
$54.770.15
<i~291. 720.82
$15,068.94
$ 40,483.49
16,394.23
2,236.11
6,634.46
2,651.80
160.72
2,095024-
6,882.07
2,358021
7,658.27
100.00
o
o
o
o
o
o
o
o
o
$
$ 40,483049
16,394023
2,236011
6,634046
2,651.80
160.72
2,095024
6, 882.C17
2,358021
7,658.27
100.00
912,768.80
65,107.29
6,157014
7,293.77
11,045.91
12.04
5,249.75
43,526.12
4,034063
967.78
10,2'79.00
$
953,252.29
81,501052
8,393025
13,928.23
13,697.71
172.76
7,344.99
50,408.19
6,392084
8,626.05
10,Y/9.00
$
906,060000
66,248079
o
8,373.18
11,382015
o
o
8,528.48
350000
288025
2,232.50
$
$ 47,192.29
15,252.73
8,393025
5,555005
2,315.56
172076
7,344099
41,et79.71
6,042.84
8,337.80
8,146.50
-
-
-
-
-
-
-
-
-
$
$ 47,192.29
15,252.73
8,393.25
5,555.05
2,315056
172.76
7,344.99
41,et79.71
6,042084
8,337.80
8,146.50
Totals
Funds Not BUI eted
Construction
Clearing Accounts
Street Machinery
Veterans Housing
Material Stores
Water Refund
Civil Defense
Firemen I s Relief
Cemetery Endowment
Hillcrest Memorial Endowment
Hillcrest Memorial Trust
$87 ,654 060
$434. 14?57
, -
~24, 770.J2..
$" -
~;15,068,94
Totals
Totals -
All Funds
$ 48,500.00
11,534063
6,500.00
66,855084
Reductions
$ 1,700.00
Additions
40,000000
4,034063
$
$ :.L0,200000
7,500.00
6,500.00
118,714.55
Inve~ment8
Firemens Relief
Cemetery Endowment
Hillcrest Memorial Endowment
Waterworks
$13,3. ')9Q:l!/
108,434095
56,576.24
87
Total
".',
~ " q
":,7', ."
20
Exhibit !tE"
CITY OF SALINA. KANSAS
COMPARISON OF ACTUAL RECEIPl'S WITH BUOOET
January 1. 1952 to December 31.-12.22. Inc1u8iv~
Total Receipts
(Exhibit A)
:4952
T~ LeVying Funds
General Operating $ 654,059.25
Memeria1 Hall 9,925.17
General Improvement 41,816,76
Cemetery 10,819.57
fublic Health Nursing 4,678.63
Band 5,826.33
Library 35,928.84
Noxious Weed 1,318.17
Firements Pension 8,770.06
Police Relief and Pension 12,978.16
Bond and Interest 247,496.10
General &Speoial,Improvement ,"12,525.43
$1.046, l42 .i!i
Total T ax Levying Funds
!i2!t:Tsx Levying: Funds
Waterworks Department
Clearing Accounts
Construction
Veterans Housing
stores Account
Firemens Relief
Hillcrest Memorial Trust
Hillcrest Memorial Endowment
Cemetery Endowment
$ 632,096.56
66,248.79
906,090.00
8,373.1$
11,382.15
8,528.48
2,232.50
288.25
350.00
Total No~Tax Levying Funds $1.635.559.9~
Total All Funds $2.681..702.38
AnticiPated Amount of Amount of
Receipts ,Budget . Budget
1952 Surplus Deficiency
$609,151.43 $44,9Cf7.82 ~f.
'ill
11,899.02 1,9'73.85
42,986.06 1,169.30
11,555.00 735.43
4,705.51 26.88
5,816.54 9.79
35,770.81 158.03
1,319.48 1.31
8,630.40 139.66
12,818.41 159.75
238,805.23 8, 690.8r1
12,500.00 2~;.43
W5.957.89 $50.184.58
--
.....'- ;,.
OITY OF SALINA. KANSAS
STATEWJ.ENT OF EXPENDITURES COMPARED WITH APPROPRIATIONS
January 1. 1952 to December 31. 1952. Inclusive
Tax LevyiIlR Funds
General Operating
Memorial Hall
Cemetery
General Improvement
Public Health Nursing
Band
Noxious Weed
Firemens Pension
Police Relief & Pension
Industrial Development
Bond and Interest
Library
General & Special Improvement
Chargeable
t.o 1952
Budget
$ 640,659.54 $
10,303.26
10,995.75
41;392.15
4,700.10
5,870.00
1,564.48
8,531.58
11,408.01
124.91
267, 718~86
36,349.80
12,500.00
1952
~udget
Over
Budget
613,783.00 $26,876.54
13,120.00
11,555.00
43,:)..80.00
4,766.00
5,870.00
1,650~00
8,340.00 191.58
11,208.00 200.01
13,368.42
276,756.88
36,349.80
12,500.00
Total TaX Levying Funds
i1..052.1l8.44 $1.052.447.10
Non-Tax LevYiIlR Funds
Cemetery Endowment $
Waterworks Department
Clearing Accounts
Construction
Veterans Housing
stores Account
Firemans Relief
Hillcrest Memorial Trust
H.illerest Memorial EndoWJllent
street Machinery
Water Refund
Civil Defense
4,034.63
557,989.06
65,107.29
912,768.80
7,293.77
11,045.91
43,526~12
10,279.00
967.78
6,157.14
12.04
5,249.75
Total Non-Tax Levying Funds $1.624..431.29
Total All Funds
~2.676.~~9.73
""'.' '.,.~, "
21
Exhibit "e"
Under
IiY~
$
2,816.74
559.25
1, 7Pf7 .85
65.90
85.52
13,243.51
9,038.02
~ 328.66
":';<'~ ..~;,.;-, f";,,' '\;;~~~"
';....;;.''. '",:':;;~.;>,,;,.)J:'
22
Exhibit 1tD"
CITY OF SALIN!. KANSAS
CASH RECEIPrS. DISBURSEMENTS AND BALANCE OF CITY TREASURER
WITH RECONCILIATION OF DISBU@EMENTS
January 1. 1952 to December 31. 1952. Inclusive
Balance January 1, 1952
Receipts (Exhibit A and B)
Total Accountability
Disbursements
Fund Cash Disbursements
Balance December 31, 1952
CaSE December 31. 1952
Bank Balances
The Farmers National Bank
The Planters State Bank
The National Bank of America Gentl.
The National Bank of America-Water Refd.
Total Bank Balances
Water Department Cash
Total Cash available (Exhibit 4)
1952 Budget Charges (Exhibit A)
1951 Liabilities Paid (Exhibit A)
Liabilities December 31, 1952 (Exhibit A)
Cash Disbursed 1952
$139,827.56
153,691.67
139,765.62
160.72
$433,445.57
700.00
$ . 389,291.71
2,681,702.38
$3,070,994.09
$;2,636,848.52
$ 434.14~.t22
$ 434..145.!.iZ
$2,676,549.73
15,068.94
$2,691,618.67
54,770.15
J2.636.848.52
23
"ElI
Exhibi t
Balance
'December
2l-Jill
$ $,500.0
to 000.0
$ 8:500.0
$ 7,500000
b1:~~i:~~
, 6.500.00
$ 0
$ 0
0
0
0
0
0
0
0
0
0
0
0
0
0
981.30
1,118.75
2,179055
6,000000
13,140036
18,224085
25,211003
i 66.855.8~
ii133..39004,7
Reductions
1952
A:dditions
1952
1,700.00
$ 950.00
$ 2,$90.92
782.70
1,848.79
4,822.05
1,633066
4,062095
639.75
1,530.20
12,500.00
9,785059
3,058.04
1,,932075
4,860.04
7,437.51
50,000000
$
r:~
lJ.10.134095
87
O,OOO~OO
_p.OOO.OO
13,140.36
18,22.4.85
25,211.03
$
$
(tt.
<lP
Balance
January
.1..1952
$
10,200.00
$ 10.200.00
$ 7,500000
j 7.500.00
~ 6.500.00
$ 950.00
$ 2,890.92
. 782070
1,848~79
4,822~05
1,633.66
4,062095
639.75
1,530.20
12,500~00
9,785.59
3,058004
1,932.75
4,860.04
7,437051
981.30
1,118.75
2,179.55
56,000.00
B'Ond or
Qertificate
Number
Rate
..L-
11-12
5-44
17
18
20
21
23
1
3
4
6
7
11
12
13
14
15
16
17
18
1
2
3
1-4
1 1/2
1 3/4
2
1 3/4
1 1/4
1
1
1
1
1
1
1
1
1
1
1
1
1
1
1
1
1
1
1
1
1
CITY OF S,
INVESTMENTS IN CUSTODY OF CITY T~ fi
December 31. 12
Date of
Fund LY:E! Iesue
Firemens Relief Fund
City of Salina. Paving 11-1-47
City of Salina 8-1-52
Total Firemens Relief Bonds
Cemetery Endo_ent Fund
u. So Treasury Bonds 1944
Salina Oi ty Bonds 8-1-52
Total Cemetery Endowment Fund
Hillcrest Memorial Endowmen~d
Uo S. Treasury Bonds
Waterworks Fund.
City of Salina 1941
City of Salina Tem' Notes 6-26-50
6-26- 50
9-19-50
11-14-50
11-14-50
12-12-50
1-22-51
2- 19-51
3-19-51
3-19-51
6-26-51
6-26- 51
10- 8-51
12-17-51
12-17-51
12-17-51
12-17-51
12-17-51
2-11-52
12-22-52
12-22-52
Total Waterworks
Total W Funds
1
Date
~
11-1(53-57)
8-1-56
1954
8-1-56
1952
.CITY OF 5.
5UMl~All.Y JlI-rD RECONCIUA.TION OF 1 EQLL
SHONING TAXES ASSESSED A.ND COllECTED BY COUNTY TREASUREfi
AND REMITTED TO CITY TREASUF.ER AI u'NF.EMITTED ... UNCOLIEGrEDBA ~
Original
'.lax !dded
hol1 Tax
~Uilds
Gem fl 0 O~ra..:Y,ng
Tangible $300,262001 $1,413097
Intangible 21..546051 808022
Total General Operating $321p808.52 $2~221089
Band 5,209061 2411153
Cemetery 6,2341>27 29.,35
General Improvement Yl g3830()} 1761>01
Library 32,334087 152024
Memorial Hall 4i740~,5 22032-
Health 4,184095 "),9070
Noxious Weeds 19171.04 5.51
FiremeDS Pensions 5,1l~5.80 24~3
Police Pensions 10p5C9030 49042>
General and Special Improvement 12,746028 60001
Bond and Interest l26p 562 002 59 5086
Totals Ad Valorem and Intangible ~568,030020 f3a381 013
-
SpeClials
Paving $ 94.,231.84
Sewer 33~472082
Water and Easements 1,627092
Weeds 2~ooo
Total Specials $
l' ota1 All TaXes $3.381.13
2.e:,
bi t "'Ftt
j
E.\:l
LoDg
anu
(Shorll
Tax
S8.lea
Unpaid
By
:I.dger
Total
Collections
~1bu1!.S
Net Adjusted
Tax Roll
---- .~
D. & Eo &
Abated Tax
$ 1013
llu,6'l
$15.80
...
.04
029
..1.3
" ,,)
o~~
.02
008
.10)
~15
006)
.24
$16c37
(
(
(
$ 6,837 o4l
136.1.'1
$6,973.58
118:.63
141.96
851027
736031
HJ] .94
95.30
26.67
117.17
239.31
290.25
2,881.99
~12,580.~
$ 6,836<)28
121050
$ 6,957078
118063
141,.92
850098
73fo18
108.16
95028
2.6059
117027
239016
29C~1
2,881075
,12p 564001
$294,2
~
lib;244038
5,106014
6,110~48
36p 640 085
31;f.f12074
4,646008
4,101084
1,147 &85
5p043 050
10,300.71
12,493004
124,048.38
99oC/7
$ 540.33
287092
$ 828025
9.37
11.22
67027
58.19
8.53
7053
2~11
9026
18091
22094
22:7 075
$lp271033
5,515084
1,549075
195.70
9(00)
$
$ 88,716600
31,923007
1,lt.32022
218000
$ 94,231084
33,472082
1,627092
209000
....--
L-_
~,~ 6 ~'7
~,:.t..d
L- -=
tJ.2~;80038
(
$7#~52 029
iJ.99816030
28
$
~~
.">:,
',::,:':1'\:
25
Exhibit ltG"
0ITY OF SALINA. KANSAS
STATEMENT OF TAXES RECEIVED FROM COUNrY TREASURER
$HOVfIl'iZ CURRENT AND BACK T AX RE~IVED AND DISTRIB1)1ION TO
FUNDS ON BASIS OF ASSESSMENT
1950 &
Prior :t.951 Total
years
Ad Valorem Tax
Consolidated Funds
Tangible $2,509.28 $294,299.07 $ 296, 808.35
Intangible 43.73 ~945.31 21..989.04
Total Consolidated Funds $2,553.01 $316,244.38 $318,797.39
Memorial Hall 46.92 4,646.08 4,693.00
General Improvement 336.56 36,640.85 36,977.41
Cemetery 28.11 6,1l0.48 6,138.59
Public Health Nursing 39.63 4,101.84 4,141.47
Band 49.46 5,106.14 5,155.60
Library 290.72 31,692.74 31,983.46
Bindweed Control 11.55 1,147.85 1,159.40
Firemens Fension 38.33 5,043~50 5,081.83
Folice Benefit and Pension 10,300.71 10,300.71
Special & General !mprovement 12,493.04 12,493.04
Bond and Interest 1,234.63 124,048.38 125,283.61
Total Ad Valorem & Intangible Tax j4.628.92 $557.575.99 $562.204.91
Special Assessments
Curb Gutter and Paving $ $ 88,719.00 $ 88,716.00
Sewer 31,923.07 31,923.07
Weeds 218.00 218.00
Water Service 1,432.22 1,432.22
Total Special Assessments l $122,289.29 $122.289.29
Total All TaXes $4.628.92 $679.865.28 ~.494.20
':-;::-'.
26
Exhibit "HII
CITY OF SALINA.. KANSAS
.CIERK OF THE CITY COURT
~ATEMENl' OF RECEIPrS.. ... DISBURSEMENl'S AND BALANCES OF CAS]!
~anuarY 1. 1952 to December 31. 1952~ Inclusive
Balance January 1, 1952
$ 1,636.39
Receipts
City's Fees
Sheriff's Fees
Judicial Fees
Fines
Checks Collected
Miscellaneous
$ 4,888.58
875~97
125.10
5,589.85
5,237.19
6,272.39
Total Receipts
Total Accountability
$22,989.08
$24,625.1,,7
Disbursements
Court Fees to City Clerk
Sheriff's Fees
Judicial Fees to County Treasurer
Fines to County Treasurer
Checks Collected
Miscellaneous
$ 4,890.88
644~36
125.25
4,972.44
5,170.64
6,247.20
Total Disbursements
$22,050.77
$'2,574.70
2,563.95
$ 10.75
10.62
:ll-_-ill
Balance December 31, 1952
Balance Per Detail of Case Balance
Difference 12-31-52
Difference 12-31-51
Added Difference 1952
'~il::-,~"{:~
;;.' -'i~".
27
Exhibit "In
CITY OF SALINA. KANSAS
&JIVIMARY OF POLIQB; COURT RECORDS
January l.... 1952 to December 31. 1952. Inclusive
Fines Imposed 1950 llil ~ Totals
Balances January 1, 1952 $707 . 50 $2,132.25 :II> $ 2,839.75
Fines Imposed 1952 48,066.00 48,066.00
Total Accountability $707.50 ~2~132.22 $48.066.00 $50.905.75
A.ccounted For B.:i
Cash Collected $ 60.00 $42,013.75 $42,073.75
Fines Worked Out 25.00 1,031~25 1,056.25
Paroled and/or Dismissed 192.50 1,582.50 1,893.50 3,668.50
$192.50 ~667.50 $44.938.50 $46.798.50
Balances Deoember 31, 1952 $515.00 l...-4~ l-.2J27. 50 $ 4.107.25
; <.,,,~,
28
Ex..hibit IIJIl
CITY OF SALINA. KANSAS
,SUMMARY OF THE RECORDS OF THE CITY BUILDING I~OR
Collection for the Year 1952
Building Fermi ts and Inspections
Gas Inspections
Plumbing Inspections
Electric Inspections
Sign Permits
Taxi-Cab Inspections
Radio Antenna
$9,428.10
1,339.00
3,116.45
3,166.36
33.00
34.00
48.00
Total Collections 1952
Balance Due Inspector January 1, 1952
$17,164.91
.13
$17,164.78
17,167.16
Total Accountability
Remitted to City Clerk
Overpayment
$
2.38
'.'J..'~
29
Exhibit ltKII
.illy OF SALINA, KA.NSAS
COMPARISON OF DEPOSITORY BONDS AND BALANc&S OF DEPOSITS
.December 31. 1952
The Farmers The Planters ';l'he National
National Bank I
state Bank ~ ot Amerioa
Name of Aooount -.---
H. H. E"erhardt, City Treasurer $139,482.03 $173,109.53 $140,004.80
. W. T. Broom, Clerk of City Court 4,178.30
Totals $143,660.33 $173,109.53 $140,004.80
Less F.D.I.C. 10,000.00 10,000.00 10,000.00
Balance to be Seoured by Collateral i133.660.3~ $W.109.53 ~130.004.80
Required 7($ L93.562ill $114.176.67 1-21.003.36
Bonds Deposited by Banks as
Collateral for Deposits ~286.000.00 ~312,4~ $235,000.92
30
Exhibit ilL"
CITY OF SAUN1. KANSAS
FIDELITY BONDS IN FORCE
December 31. 12,2
Date Datfi of
~ ID!! Effective Expiration Amount
Carl Ramsey City Conunissioner 4-5-49 Cont. $ 5,000.00
IJ..oyd W. Price City Commissioner 4-6-51 Cont. 5,000.00
Ruth C. Cobb City Commissioner 4-6-51 Cont. 5,000.00
Ward E. Rarcofer City Commissioner 4..6-51 Cont. 5,000.00
Ed F. Wenger City Commissioner :).1..10..52 Cont. 5,000.00
Ellis J. Allison City Manager and 8..26-43 Cont. 5,000.00
Supt. of Waterworks
Leland Mordecai Srack Supt. of Waterworks and 2-1..52 Cont. 5,000.00
City Manager
Charles F. Banker City Clerk 7-16-51 7-16-52 5,000.00
Harold S. Peterson Deputy City Clerk 12-6-46 Cont . 5,000.00
Dire ctor of Finance
H. H. Eberhardt City Treasurer 6-22-33 Cont. 50,000.00
Lois Todd Cashier waterworks 1-2-26 Cont . 5,000.00
H. H. Eller Police Judge 3-9-37 Cont . 1,000.00
Thomas L. Bayne Bldg. Inspector 12-9-41 Cont. 1,000.00
Harold W. Harper City Engineer 1-15-46 Cont. 5,000.00
Vi. J. Broom Clerk of City Court 4-10-51 4-10-53 2,000.00
Lauren Lencon Marshall of City Court 4-10..51 4..10..53 2,000.00
Frank M. lewis, Jr. Housing Manager 11-12-52 Cont. 5,000.00
c~ty Hall Group
~uilding and Contents
Fire Department Group
International Squad Wagon
Seagrove Ladder Truck
Ahrens Fox Fire Truck
Building
4 Trucks
3 Vehicles
Airport Group
Hangar #3
Hangar #4
Cafe
Liability
~rworks GroBE
Water Tower
Garage & Warehouse
Dwelling
Pumping Stations
Equipment
Ford t Ton Pickup
Workmen's Compensation
Safe
Manufacture & Contractors
~Group
Building and Contents
Dwelling
Sewage Disposal Group
Buildings and Contents
Buildings and Contents
Memorial Hall Group
Building and Contents
Cunara, Landlords & Tenants
M1scellaneous
Rolling Steck
Messenger
Recreation Center Building
Cemetary, Dwelling & Garage
Steam Boiler
Veterans Housing
Cameras
"
,t,
.cITY OF SALINA. KANS~
INSURANCE IN FORCE
December 31. 195~
Type of ~ount of
pover~e Coverage
Fire & Extended $195,140.00
Fire, Lightning , & Trans. 2,000.00
Fire, Lightning, & Trans. 1,500.00
Fire, Lightning, & Trans. 4,500.00
Fire, Lightning 150,000.00
Fire, Lightning, & Trans. 24,384.00
Fire, Lightning, & Trans. 2,640.00
Fire & Extended
Fire & Extended
Fire & Extended
Each Accident
Windstorm
Fire & Extended
Fire & Extended
Fire & Ext. Bldg. & Cont.
Fire & Ext. Bldg. & Cont.
Comprehensive
Liability
Burglary
Accidents
Fire & Extended
Fire & Extended
Fire & Extended
Fire & Extended
Fire & Extended
F. & P. Damage
Fire, Theft, Liability
Fire & Extended
Fire & Extended
Fire & Extended
Explosion
, 'Uability
5,000.00
5,000.00
500.00
15/30,000.00
57,500.00
1,500.00
3,000.00
19,200.00
17,500.00
450.00
24,000.00
1,000.00
15/30,000.00
5,000.00
2,000.00
225,000.00
3,500.00
231,000.00
25/3,000.00
5/15/30,000
2,000.00
18,000.00
3,000.00
10,000.00
10/20,000.00
205.00
31
Exhibi t "M"
%.
Co-Insurance
90
80
80
o
o
90
90
90
o
90
-
90
80
90
32
Exhibit ltNII
CITY OF SALINA. KANSAS
ACCOUNTS RECEIVABLE:
December 31~ 1952
General Fund
Police Fines
Gas and Electric Franchises
$ 4,107.25
45,228.32
>
,;J.,
33
Exhibit "0"
KANSAS
GITY OF SALINA
OF BONDED
Amount
Outstanding
12-3~-52
Bonds
Retired
1952 .
New
): ssue s
1952
JJnount
Outstanding
-1-52
Amount of
Original
lssue
Rate
...L.
Final
Maturity
Date
Date of
Issue
INDEBTEDNESS
2
1
EMENT
December_31
ST
o
o
o
3,000.00
11,000000
5,000.00
8,500000
283,000.00 ---'.
120,000 000 ---
o
42,000000
o
66,000000
121,000000 ,..-"
40,000000
44,000000
168,000000
36,000000
33,000.00
171,000.00
38,093.79
104,676068
44,034.63
332,000.00
58,085099
1m ,625097
.017.06
$
650.00
1,000000
3,000.00
1,500.00
1,700.00
48,000000
20g000.OO
8,000.00
7,000.00
8,000.00
11,000.00
18,000.00
:20,000.00
22,000.00
24,000.00
13,922.43
11,206.20
24,850.86
$
*
440034063
332,000000
58,085.99
1m ,625097
o
o
650000
4,000.00
14,000.00
6,500000
10,200.00
331,000000
140,000000
8,000000
49,000000
8,000.00
77,000.00
139,000.00
60,000.00
66,000.00
192,000000
49,922043
44,206020
195,850.86
38,093.79
104,676068
$
$ 10,045052
2,720074
6,315.09
16, 010 oQ1
28,934070
14,220023
17,046.61
475,000000
203,250000
30,661036
68,912023
32,244.93
110,020057
175,000000
81,174032
89,123048
242,697.06
49,922.43
44,206020
195,850.86
1.5
105
1
1
1.25
1025
105
1025
1075
105
105
1.5
1.75,
1025-1.5
1 1/8
1 1/8-1025
1 1/8
1025
1025
1.25
2.5
205
1075
105 & 5
1.5
1. 75 & 1-1.5
1951
1951
1952
1955
1956
1956
1957
1958
1958
1952
1958
1952
1958
1959
1954
1954
1959
1955
1955
1961
1956
1962
8-1-56
10-1-57
8-1-57
8-1-63
1-1-41
8-1-41
2-1-42
4-1-45
9-1-46
9-1-46
11-1-47
12-1-47
2-1-48
7-1-48
7-1-48
10-1-48
10-1-48
6-1-49
12-1-49
12-1-49
12-1-49
12-1-50
12-1-50
12-1-50
12-1-51
12-1-51
8-1-52
10-1-52
12-1-52
12-1-52
Issue
internal Improvement
Internal Improvement
Internal Improvement
Internal Improvement
Internal Improvement
Internal Improvement
Internal Improvement
Internal Improvement
Airport
Curb, Gutter and Paving
Curb, Gutter and Paving
Curb, Gutter and. Paving
Curb, Gutter and Paving
Fire Station
Lateral Sewer
Curb and. Gutter
Curb and. Gutter
Main Sanitary Sewers
Curb, Gutter, and. Paving
Curb, Gutter, and Paving
Curb, Gutter, and Paving
Curb, Gutter, and Paving
Main Sewer t and Lateral Sewers
Waterworks Revenue
Curb and Gutter
Curb, Gutter and/or Paving
ose of
Pur
Series
N~r
126
127
128
133
136
137
139
140
141
142
14.3
1M
145
146
147
148
149
150
151
152
153
154
155
II A"
156
157
/r
j /}/J
34
Exhibit "J?I
CITY OF SALINA Y.ANSAS
TATEMEt-J'T SHOfHNG BALANCES AND CHAJ~GES IN
TEMPORARY NQI&.INDEBTEDNE~
52 to December Inclusive
Janu
Balance
12-;1-52
$ 0
o
o
o
o
o
o
o
o
o
o
o
o
o
981030
1,118075
2,179055
6,000000
o
o
o
o
o
o
o
o
o
13,140036
18,224085
25,211.03
o
o
66,110.95
47,170097
36,086055
38,695026
61,572.61
64,954089
11,934060
26, 8940Cf/
11,646087
69,539089
36,353.1;.9
8p633032
liB 749063
~61,198094
Paid
J.28'
2,890092
782070
1,848079
/..,822005
1,633066
4,062.95
639075
1,530~20
12,500000
9,785059
3,058004
1,932075
4,860004
7,437051
50,000000
13,328~OO
10,707096
3,586039
24,279063
41,23 5 ~11
28,258025
1,893054
8,557.00
17,292038
6,268032
7,277062
$
Issued
1952
$
1,893.54
8,557000
17,292038
13,140~36
18,224085
25,211003
6,268032
7,277.62
66,110095
47,170097
36,086055
38,695026
61,572.61
64,954089
11,934060
26,894007
11,646087
69,539089
36,353049
8,633032
7 .63
Balance
1-1-52
$ 2,890'092
782.70
.1,848079
4,822.05
1,633.66
4,062095
639075
1,530020
12,500.00
9,785059
3,058.04
1,932075
4,860.04
7,437051
981030
l,ll8075
2,179055
56,000000
13,328000
10,707.96
3,586039
24,279.63
410235011
28,258025
PaYable to
Viater Department
Water Department
Water Department
Water Department
Water Department
Water Department
Water Department
Water De,artment
Water Department
Water Department
Water Department
Water Department
Water Department
Water Department
Water Department
Water Department
water Department
Water Department
Bearer
Bearer
Bearer
Bearer
Bearer
Bearer
Bearer
Bearer
Bearer
Water Department
Vlater Department
Water Department
Bearer
Bearer
Bearer
Bearer
Bearer
Bearer
Bearer
Bearer
Bearer
Bearer
Bearer
Bearer
Bearer
Bearer
Bearer
Interest
Rate %
1
1
1
1
1
1
1
1
1
1
1
1
1
1
1
1
1
1
1.25
1025
1025
1025
1025
1.25
1025
1~25
1025
1
1
1
1025
1025
105
105
105
1.5
105
105
105
1.5
105
105
1.5
105
1.5
Da to of Issue
6-26-50-
6-26-50
9-19-50
11-14-50
11-14-50
1-22-51
1-22-51
2-19..51
3-19-51
3-19-51
6-26-51
6-26...51
10- 8-51
12-17-51
12-1'1-51
12-17-51
12-17-51
12-17-51
6-25-51
7-30-51
9...10-51
11-12-51
11- 5-51
12..17-51
6-16-52
6-16-52
6-16-52
2-11-52
12-22-52
12-22-52
6-16-52
6-16...52
10- 6-52
11-10-52
12- 1...52
10- 6-52
11-10..52
12- 1-52
10- 6-52
11-10-52
10-20-52
11-10-52
12-15-52
11-10...52
12-15-52
Number
17
18
20
'21
23
1
3
4
6
7
11
12
13
14
15
16
17
18
1 Pr-7
2
3
4
1 Pr-8
2
3
4
5
1
2
3
1 Pr-9
2
1 ST-I0
2
3
1 ST-11
2
3
1 ST-12
2
1 ST-13
2
3
1 ST-14
1 ST-15
$270,l~69 01~
----
$592,308o~
m9,4~90~.2
-----
'('ir'-,,"': ~:o:'W _ '. --~._, _: ""
'l:it.iJ" .-.~A::'~.~ .~,~:; """ _"";" ,-,. ",., :",": ,,"" '-'~'~:;:l'l .~
CITY OF SALINA. KANSAS
GENERAL OY~RATING FUND
S'rATEMENT OF RECEIPl'S. EXPENDITURES. LIABILITIES A.ND BALAIIJ'CES
~'D COMPARISON TO 1952 BU.ooET
Janu~-y 1. 1952 to December 31. 1952. Inclusive
Amount of
Actual Over
BudRet
~ 9.746.6;
Actual
B.udget
Balance January 1, 1952
$ 14.378.20 $ 4.631.57
Receipts
Ad Valorem Tax (Exh. C) $297,571.29 $298,182.93 $
Intangible Tax 22,069.42 21,550.00 519.42
Sales Tax 33,365.95 33,500.00
Cigarette Tax 26,993.11 18,000.00 8,993.11
Licenses, Fees & Permits (Sch.1-A) 36,444.10 34,000.00 2,4.44.10
Parking Meters 34,057.58 35,345.00
Franchises 56,357.33 53,000.00 3,357.33
Folice Court Costs & Fines 42,045.75 25,000.00 17,045.75
City Court Costs & Fines 4,890.88 3,000.00 1,890.88
Services and Sales 4,282.14 4,000.00 282.14
~~": Refunds and Recoveries 16,516.10 20,000.00
Highway Maintenance 3,051.00 3,670.00
.;.: Reimbursements 1,140.50 1,503.50
Gasoline Tax 44,140.98 . 32,000.00 12,140.98
Rentals 5,211.65 7,050.00
Liquor Enforeement Tax 7,985.61 9,000.00
Dog Impoundings ' 119.00 350.00
Inspection & Examination Fees 7,816.86 7,816.86
From Water Department 10.000.00 10,000.00 ~44.907.82
Total Receipts $654.059.25 $609.151.43
Total Accountability $668,437 .45 $613.783.00 $54.654.45
Budget Charges - Sch. 1-13 $640.659.54 $613.783.00 $26.876.54
Total Budget Charges ~640.659.59- $613.783.00 $26.876.54
Unencumbered Balance 12-31-52 $ 27,777.91 $ ~777.91
Liabilities Dec. 31, 1951 $ _~91q..Sl
Unenbumbered Cash Dec. 31, 1952 19,858.40
Liabilities Dec. 31, 1952 21,597.46
Cash Balance Dec. 31, 1952 $ 41.455.86
35
Schedule "1ft
Amount of
Actual Under
Budget
l..
$ 611.64
134.05
1,287.42
3,483.90
619.00
363.00
1,838.35
1,014.39
231.00
$
$
$
$
$
~ ....;.:.
.1)1'.
36
Schedule
1I1_!"
GITY OF SALINA. KANSAS
GENERAL OPERATING FUND
c.j(,o,
~~ff"'~,~"
..
,.......'__,;.A>....~..:...;:->!,~*............__. _~.
::":"!";-~
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37
-1-<<311
Schedule
:~
:~
,'~.~.
CITY OF S
FUND
DEJ'ARTMENTAL BREAKOOWN OF l' 2 EXPENDITURES AND DISBURSEMENTS
- .' "
? E~ND~ WITH l' 2 B~T APFRO~ATIONS
GENE
Encumbranoes Cash. '1
nlsbursament1
1252 BuWtet'..
I _.,- ~ -'.
t
12-31-52
$ $ 2,261~64;
45.46 7, 819 ~40
1,649085 32,353~53
201.30 7,392013
307066 5,754069
31.74 9,840~16
64057 1,698~90
158069 21,530.20
322033 120,278094,
285.76 8,345063~
382.77 33,582095
5,693.03 107,572094
109058 12,208~02
7,788085 70,488.51.
703.14 80,102~~
46012 9,784014.:
853.75 31,532082,:
2,153033 23,251047:
558.64 21,827 089~
240.89 3, 500~74.1
7,814.5:13
. <.i '.-.j.
.-~
~1.597.46 2~oa1
Totals
. Expendit~
A~tual BUdP:et._~ '
$ 2,261~64 $ 1,370~00
7,924~86 10,2lO~OO
34,OO3~38 30,120~OO
7,593.43 7,600~00
6,062.35 5,550~OO
9,811090 8,175~00
1,763047 1,61O~OO
21,688.89 2l,227~50
120,601~27 112,042~OO
8,631~39 7,325~OO
33,965.72 37,025;00
113,265~97 95,906~00
12,317~60 15,980;00
78,277~36 75,975~00
80;806.01 71,975~OO
9,830026 9,005.00
32,386057 26,877.50
25,404.80 JOpOOO~oo
22,386.53 35,345.00
3,741~63 3,300~OO
7~81~.51 7,~9~~~
160~00
250.00
25000
25 ~OO
25.00
25 ~OO
l00~OO
5~OO
25.00
25000
2,000.00
J2.66~
SundrY
Actual B~et
$ $
3050
15.00
137~50
265.45
712058
8,496040 22,200~OO
950~00
500000 158035
. - .
i450902000 1i.3~
15~00
30000
BudRet
400~00
100.00
200000
2,952~00
5,100000
500~00
100.00
8,400~00
4,500000
$
18003
4p423 031
7,324068
6,246018
426000
J47.637.06 f40.b85.00 J30.131.81
52:7~18
355054
155.00
2,159~49
Ga
ilotual
$
~lies
Budget
$
37 5 ~OO
1,200000
850000
100000
437050
4,(f70~00
. 50000
1,565000
6,010~OO
. 375~00
13, 500~00
5,525~00
. 650 .00
1~657 !50
2,945~00
, 300~OO
1,075~OO
Material
Actual
385.8e;
2,857 ~12
1,OO2~98
17017
193077
673.86
3,911~90
84~60
2,373~69
8,690~41
209~90
15,037051
5,538073
1;327040
1,483.81
2,861.62
343~29
643042
$
Contra~tl!a1 Se~~s
'Actual Budget
$ 995 ~OO
1,475~00
10,9'70~00
2,800000
100000
575000
10~00
2,265~00
3,345~OO
1,300~00
. 635000
7, (;116 ~oo
3;250000
2,850~00
1,750~00
, '855~00
10,445.00
28,OOO~OO
2,500~OO
2,050~00
.1,090!00
, . ,
t84p356..~~
$ 1,876.64
1,151~48
3,417 ~70
2,714091
71020
1,631.13
25020
3,564008
3,295..76
731079
1,482~60
12,826~73
1,166~00
3,374039
1,613015
. . 172~76
14,.574.76
24,692022
3,055~62
2, 926~
,1,196055
J~85Q 531.Ji
De camber
FersonaJ. Sarvi !
Actual B~at
$ 385~OO $ . '575.00
6,372~50 7,800.00
27,171038 17,600000
3,520000 3,950 000
5,973.98 5,450000
8,047.00 7,500000
1,738027 1~6~~00
17,295095 18;300~00
1ll,260.62 101;.650~00
7,815000 5,950~OO
30, 076 J+O 29,700000
87,188002 82,200000
10,676.25 12,250000
52,540.78 51.200~OO
67,407.95 60,200.00
8,330.10 7;500~OO
15,902!~ 14$ 7'50.00
7 ,972~89 7,700!OO
471~90 ' .
5,~6019 4,5oo!00
$476,022.1~
I8.yOr arid Commissioners
lityManager '
llark and Treasurer
:i ty Building
}i ty Attorney
}i ty Court
>ol1ce CoUrt
~ngineering
fu"()
:n:spection
'ark
'ol1ca
'ilbl1c . Health
;treet, Alley and Sewer
}arbage .
faste Collection and Disposal
~Wage Disposal
Jtre.t.... Lightirig-
~r.artic "arid Parking Control
lii-port-- . .
~!i~~_ng Pool
rotaJJl
CITY OF SALINA. KANSAS
,~AL OPERATIOO FUND
DETAIL OF EXPENDITURES - MAYOR AND COMIVT.ISSIONERS
January 1. 1952 to December 3b....1952. Inclusive
Personal Services
Salaries --Commissioners
Contractural Services
Americanization Center
Printing, Binding and Duplicating
Legal Advertising
Surety Bonds
$ 360.00
145.50
1,333.64
37.50
Total Contractural Services
Total Expenditures
38
Schedule Itl_alf
$ 385.00
$1,876.64
~~
l:';~'.:;"i'" :;l;'>j~,,~J";il \. - ";-S~",,' ,,,'
",.'". ';",..
39
Schedule It l...blt
CITY OF SALINA, KANSAS
,GENERAL OPERATING FUND
~TAIL OF EXPENDITURES - CITY MAllAGER
January 19 1952 to December 319 1952.. Inclusive
Salaries
City Manager
Other - Regular
Other - Part Time
Total Salaries
Other Expenditures
Automobile use allowance
Telephone and Telegraph
Traveling
Printing, Binding and Duplicating
:&ond
Insurance and Social Security
Total Contractural
Office Supplies
Books and Periodicals
Total Material and Supplies
Organization Dues
Total Sundry
Total Expenditures
$4,680.00
1,590.00
102.50
$6,372.50
$ 450.00
402.26
106.49
113 .75
20.00
58.98
$1,151.48
$ 228.22
157.66
$ 385.88
$ 15.00
$ 15.00
J?:924.86
'J.'<".: ;:,> -. "', ,,':
, . ""'.,',' .. ~"
t. .>'~ '....':1
. '", .,
CITY OF SALINA. KANS~
GENERAL OPERATING FUND
DET AIL OF~EXPENDITURES - CITY CIERK AND CITY TREASUB!ili
January 1. 1952 to December 31. 1952. Inclusive
Wag~nd Salaries
City Clerk
City Treasurer
City Bookkeeper
Other Salaries
Auditing
Judges & Clerks - Elections (City)
Judges & Clerks - Elections (State)
Other Services
Total Personal Services
Contract ural Service~
Telephone and Telegraph
Travel
Postage
Freight, Express and Drayage
Printing, Binding and Duplicating
Printing Election Supplies
Legal Advertising
Surety Bonds and Insurance
Repairs, Furniture and Equipment
Other
,Social Sa cmrity
Total Contractural Services
Material and Supplies
Office Supplies
Books and Periodicals
Election Supplies
Other
Total Material and Supplies
Capital OutlaY
Furniture and Fixtures
Mechanical Equipment
Total Capital Outlay
Sundry
Organization Dues
Total Sundry
Total Expenditures
$2,:).60.00
960.00
2,820.00
9,252.10
2,300~00
1,067.05
7,848..73
763.50
$ 392~70
44.65.
675.30
1:).6~64
1,10~.85
289.35
178.88
232.00
164.11
12.50
208.72
$1,44l~60
633.66
453.22
328.64
$ 202.15
325.03
$ 30.00
",'L ' ,." ..'" . "".
40
Schedule ft1_c"
$27,171.38
$ 3,417.70
$ 2,857.12
$ 527.18
$ 30.00
~34.003.38
, . :,.~,
.;{.~;-:~~.
':".-
..- "'..;,.;
,""'.:'., ''i '''''':: '~. i ':~,:';,~i.'<-!'/"'
'.-"':.<~,:~i'--'~"'. \'~'.-..i ".' ';.".""-.....,..... l"f':o.' ~-.; '.~."
41
Schedule It ltood"
CITY OF SALINA. KANSAS
GENERAL OPERATING FUND
DETAIL OF EXPENDITURES - CITY BUILDING
January 1. 1952 to December 31. 1952. Inclusive
Fersonal Services
Salaries -
Professional
Total Material and Supplies
$3,390.00
130.00
$3,520.00
$1,~54.33
58.49
809.27
.309.60
96.95
135.39
50.88
-- $2,714.91
$ 619.17
244.83
25.93
99.50
13.55
$1,002.98
$ 133.25
222.29
$ 355.54
J7.59~
Total Personal Services
Contractural Services
Building Repairs
Equipment Repairs
Gas Service
Light and Power Service
Water Servics
Laundry and Towel Service
Social Sa curi ty
Total Contraetural Services
Material and Supplies
Janitor and Toilet Supplies
Electrioal and Lighting
Paint and Fainting Materials
Tools
Lumber
Capital Outlay
Furni ture and Fixtures
Fire Fighting Equipment
Total Capital Outlay
Total Expenditures
'<'J:"..'tti~..,'~':~: #.. '....:,..
',,:..- >. ~-'~..,. '...~.,~
01;....." ..t,.
.":\ ',:. :""; . ,0
'~'~'-" .
,:;.:"t":.
42
Schedule "1-e"
CITY OF SALINA. KANSAS
GENERAL OPERATING FUND
DET UL OF EXPENDITURES ::....QITY ATTORNEY
JanuarY 1. 1952 to December 31. 1952. Inclusive
Per~nal Services
City Attorney
Assistant City Attorneys
Court Reporter and Special Attorney
$2,700 .00
2,040.00
1,233.98
--
$5,973.98
Total Personal Services
Contraetural Services
S8eial Sa curi ty
Total Contractural Services
$ 71.20
$ 71.20
$ 17 .17
-- $ 17.17
$6.062.32
~ria1.s and Supplies
Office Supplies
Total Materials and Supplies
Total Expenditures
',..l '
OJ,
,~,' ,"-,
!," ~.'
",_, ...'~~,;,~': J ~ "',' .,(
:r.':: "
.QllX OF SALINA. KANS42
General Operating Fund
-I,'" .''11:.,__',
">.1. ."':i'!(/!1i'{>!."-',
DET UL OF EXPENDITURES .. CITY COURT
January 1. 1952 to December 31. 1952. Inclusive
Personal Services
Judge
Clerk
Marshall
Other Salaries
Other Services
Total Personal Services
Contractural Services
Travel
Telef.tlone and Telegraph
Binding, Printing and Duplicating
Social Security
Total Contractural Services
~terials and Supplies
Office Supplies
Books and Periodicals
Total Materials and Supplies
Total Expenditures
$3,250.00
2,100.00
2,100.00
437.00
160.00
$1,088.08
167.43
257.45
118.17
$ 174.97
18.80
.....". .
~. , '
;...,,,,' '0,.'('
" ,. ";-:'!'."',,'-,'
43
Schedule Itl_ftt
$8,047.00
$1,631.13
$ 193.77
J9':871.90
~
CITY OF SALINA. KANSAS
GENE:RAL OPERATING FUND
DET AIL OF EXPENDITURES .. POLl CE COURT
January 1. 122...]0 December 31. 1952. Inolusive
Salaries
Ju4ge,
Legal Servioes
Total Salaries
ContraeturalServioes
Social Security
$1,680.00
58.27
$ 25.20
Total Contractural Servioes
Total Expenditures
" '" .,'
,- \.'~< ./"
44
Schedule ltl_gtl
$1,738.27
$ 25.20
~1, 763.47
",,!.,
:;:I.'i~"f::';"-::'~' "
",' ..:.\,:. .~ ;,.
"
CITY OF SAlINA. KANSAS
GENERAL OPERATING FUND
"". ..,
...... ,1 'i,'
, ,h' "
,. :\1';:
"',;..:t!< ',.'"
',"';-,-"',.
45
Schedule "I_hit
DETAIL OF EXPENDITURES... E:oo.INEERING
January 1. 1952 to December 31. 1952. Inclusive
Personal Services
City Engineer
Field Engineers, etc.
Appraising and Abstracting
Total Personal Services
Contractural Services
Legal Advertising
EquipBlent Repairs
Fidelity Bond
Travel
Blue Printing and Photography
Printing, Binding, and Duplicating
Social Security
Motor Vehicle Insurance
Motor Vehicle Repairs
Motor Vehicle Tire and Tube Repairs
Total Contractural Services
Materials and Supplies
Office Supplies
Motor Vehicle License Tags
Motor Vehicle Fuel Lubricants
Drafting and Engineering Supplies
Machinery and Equipment Parts
Lumber
Total Materials and Supplies
Capital OutlaY
Furniture
Total Capital Outlay
Total Expenditures
$ 1",620.00
1J,.,295 ,,20
1,38U.7~
--- $17,295.95
$ 2,473.70
14.85
12.50
43.11
461.04
264.52
233.65
30.62
15.24
14.85
$ 3,564.08
$ 164.02
7.50
170.90
288.94
2.50
40.00
$ 673.86
$ 155.00
$ 155.00
J21.688.89
~... .,~' ;..
"->' ,..,<
,. '.
." ,~ .-~:;!~" ,';
;: i 'j ;.~~ .:,- ':,
mn 91 S&l,J.~ 'l~
Qt~,~",Qi~!'t+5 ''ON>>
~~., ~.~J;~~rti~ 1't ...nu .~:'A.:t1'~rx
4.""" 1. ~m "Q~f,'I" 'I. Wla l"",~~
l.m91 ~~...
"" CIli.'
'l1reNa, Inape___, ft..
fotal Pw.ODU ~...
bIMJ",-al ~~.,
T~pb" aDd 1'e1.....1*
1'......1
F..-a-
,300181 s.e.lt.,r
f~trac a.,1_t.,
1....... -tIl~ '8101.
G.. .f;,~_
up, .ad,..WI" 5..,1.
i.'.. Jeni.
ft.pain ... Ihd.ldlltl
.... '.td.c1.. ... Ttru .1Id '.tobN
a.J)laJJoo ... ~.ohl_..,. '&ad ~cpd;pllllJ.
ilIIpa1l'. .. ilK. l'ehtclH
.a~ .. rin ..,......
1am11id17 .at r~ hft'lee
'f ota1 C..ve"1U"IIl .s..........
'I)MiN' ,.au~J~t.
kpen4able 1'0018
ottt. a..Mdl_
iook. .ad Pwle41cttla
~..1.. DnII- a. lAlbora'U17 ~ut-!Jll..
'.l.aadloubri......
Janit.. .. toilet. &uppllM
MM.er'Vebte1e. .. lMl.bJIlIrl........ Aft\.1trMM
..... Teh1ele ... f'anll
i1ot...elGl. .. ,...... .ad ,...
.._1...,... h4llut,..,. F8J't.
~....i. ',","1
iN1. f~&J"t,.
QtUrOpenU.,t).PpUu
JU.-..1Gal aad UP\UC .~&1a,,""" fl.,.,.
Nats*' ild.ll\t..tIf~,..l.J.
'.lell.. dldB1aeklal"'iaI"~la1a
tot.al llh't..-t41a _.."lIPpU..
~"~ ~111
f....
'uratt... anct 1'1&\....
X'"tal Cay'l'bl I'Jtu'147
~J:
u..
l' O\al ha4I7
1ot.&1 _~a41.....
;,,,,'~'
t 4,610.Q3
196,"~Jai
,
S'70..tJ
70.56
,.,'"'
tl"I.U
8.2$
42'. SO
171.1)
SOO..19
186."
l26.17
16 "',
..-"
6'."
'DM
1~~~
UJ
.
a."
142..
6.00
"'1.4.22
".00
m.66
1'''1.84
1,112.?3
'/6.42
221.1.4
121.50
19.74
1..10
1)) .16
112.0:2
,"'''-'Ii:
~ l,m.OO
-IN-,jt
..
-
~.J2
46
s..-u.. "1-1-
$Ul,260.6J
. ),261.'"
i', ','11.90
. 2,1'9.49
~' ,.~
<::i J l n..
~~t~~t~
" ;", :"':.~:- .>;u ~" ~ "
: <.
;,e.;+.;
CITY OF SALINA. KANSAS
GENERAL OPEIW:ING FUND
DETAIL OF EXPENDITURES - INSPEaI'ION
",
January 1. 1952 to Deee~31. 195~ Inclusive
~onal Services
Inspectir.s
Others
Professional
Total Personal Services
Contractural Services
Auto use allowance
Printing, Bincij.ng and Duplicating
Social Security
Insurance and Surety Bonds
Total Contractural Services
~aterials and SUpplies
Office Supplies
Books and Periodicals
Total Materials and Supplies
Total Expenditures
$7,020.00
45.00
750.00
$ 330.00
293.64
98.15
10.00
$ 17.60
67.00
" ,
47
Schedule It1..jll
$7,815.00
$ 731.79
$ 84.60
$8,631.39
t'"f', ','/'> .~~; _! . t',: ;:i,\,'
",,,,,.J. .
,\'.'.': '
,,', '
. \".' .,
: ...' ..
CITY OF SALINA. KANSAS
GENERAL OPERATING FUND
DETAIL OF EXPENDITURES ... l'ARK DEPARTMENT
,. . .','
.<: ,".. n"" . .'.,
48
Schedule Itl...klt
January 1. 1952 to December 31. 1952. Inclusi...e
l'ersona1 Services
Superintendent
Other Wages
Total Personal Servioes
~actural Services
Telephone and Telegraph
Light and Power Service
Auto use allowance
Insurance - Buildings
Social Security
Motor Vehicles - Insurance
Gas Service
Repairs - Buildings
Repairs ... Machinery and Equipment
Repairs - Motor Ve:hicle Tires and Tubes, etc.
Total Contractural Services
Materials and Supplies
Expendable Tools
Chemicals, Drugs and Laboratory Supplies
Fuel and Lubricants
Janitor and Toilet Supplies
Motor Vehicles - Fuel, Lubricants and Antifreeze
Motor Vehicles ... Tags
Motor Vehicles ... Parts
Motor Vehicles... Tires and Tubes
Lumber
Reereational Supplies
Seeds, Plants, Trees and Botanical Supplies
Other Operating Supplies
Electrical and Lighting Supplies
Machinery and Equipment Parts
Paint and Painting Supplies
Total Materials and Supplies
Capita1.OutlaY
EquiJ;ment
SUndry
Dues
Total Expenditures
$ 4,620.00
~&6.4()
$30,076.40
$ 126.62
237.21
60.00
27.00
435.6"/
92.81
68.53,
22$.53
lS3.86
22.3?
$ 1,482.60
$ 191.83
29.75
6.65
106.61
396.32
37.50
43.75
6.00
193.18
110.02
110.16
131.48
46.29
667.76
296.39
$ 2,373.69
$ 18.03
$ 15.00
~3, 9~..2. 72
", .:~,
. . ~ \.,. ,~'" ,';.:.";". '.....,; . ......
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V1t~ Ql :ll~w'~. ij.~N~'.l
ijl~~,llt 9t",(W. ~ f~.
.t.IL ;'I,/l..P'*,1P1't~~ ... rJ~C;;~~~~~~~J..lI
tl.-O tt, .<u~. '",~""I'. i\~ ~'S2. i.fl..IV
lIr~l,ltrP~
Chlot
~ ~Uarl..
JiM1G111
O\bv r'l"ot...1G11&l
f.-I t....8IIlJl MnidIJ
~wq-J. ~~.,s,..
A.\o ...11....
lelo____ td8....t.
'In.-I
I_Pi \a.1J.Mt.1D
Ii....
,...u.. .Pd_.....
11ueh1.JlU.8I _.. jil~a,.,.
td.l.,.lilid1nc u4' iAlpllea..,tDl
I~ .ad I....
J$.odd ~..
-... 'ij'.w... .. 1,.......
LlIIl' I....s...
....... ... Illt1411t1
lUipdr. .. flInd..... 3M fta'\1lrM
ilAl,.1n ..h.11liIIl7 .;\'14 ~.l_a\
..,.1l". .. ill"" Veld...
~paln ... Il.or ,.hi.. 'U.I'. ao4 r...
~"A .... "'1_-
iehJJ'a ... gab i....-tJDl'-
t.a~ .. 7.-1 atll"ri._
'....1 ~ftW.l 5.ni_
lI_ilJI 1~.iIPWMI
I~~bl. 'eol-
ott1.. S'Qfllu
a..... .... PerlN1a1-
a..leal.j Vn.tI "114 ........,..., l;i~&..
FM4 t_".......l. _. 1'1.
Jut_ .. t.ll4tt il1a~1..
II.... '.M.olea .. ru.l.,LtiWl.- .. bUt"....
.... V.w..l_ ... t..
.... '.Mol.. ... .t.......
ao\.. Yehlol.. ... ti.... .~ 't1lM.
1.....
~MI"1..A ppanl
;;;tMr Q,...t-lRI $u1.='pl1..
'~OV1al aae 1.1..'1. '.n.
heJMl7 04. :tl4,1I1PMat P..u
f'.lat. IlWl F81"lfii~.P"U...
'. .,.,
i 4.,"")
ea","."
ll2 .111
tt1.00
. J.,oa..m
1,419.00
246.6:'
2'.50
76.,40
2, 6.-.~.:17
S44.1 :1
'~.17
11 .e:i
44.16
22S.1B
:!3S.~O
24S).1'1
~.11
,.,'" ~.
.r.tI&." I
,).282.10
1':1:1."
m_'2
1,156."
I~l
Ill!
i 114.W,
614.51
aZto.a.,
60.6&
1'2.26
t98 ..u
4,629."
157.00
)66."
t.>66.12
E'.i'
451.e,
;s64.96
4' .ell
6.01
1.91
(Continued next page)
... }:' .
.; .",.~~.., ,t' ,'.i
49
i....l. -1...1111
~.'7 , 1@8.02
.12,126.1'
,,'Y.', '
'.'"
"".
50
Schedule U I_Ill
( Continued)
fhotography.SUpplies
Radio Parts
Total Materials and Supplies
$ 244.46
_ 34.78
$ 8,690.41
~pital OutlaY
Furniture and Fixtures
Automobiles
Total Capital Outlay
,$ 1,412.90
-2.a.9JP .41
$ 4,423.31
Sundry
Organizational Dues
~
~
137.50
Total ~xpendituxes
J]I3:265.97
., .
. ," '.- "",',",'","'".
. "'~', -.' ;;,.-. ..::-:-....
",.'" :',.. ., ....
~.' \<'f:~'
" ..~.,
'.1',.';
~ft~,.'j'\f:.::o\.' "_~,,
51
Schedule 1l1_JIIIl
CITY OF SALINA, K4BSAS
GENERAL OPERATING FUN...Q
DE~L Or EXPENDITURE? - ,fjJBqp HEALT!1 DEP~NT
January 1L-1952 to ~acember }1, 1952. Inclusive
Ferso~ Sarvi~
SupervisE
Other Salaries
Medical
Total Capital Outlay
$3,626.25
6,600.00
450.00
$10,676.25
$ 780.00
127,34
45.01
60.63
12.68
140.34
$ 1,166.00
$ 14.00
34.25
1.41.34
3.7;
16.56
$ 209 .90
$ 92.17
173.28
$ 265.45
$12.317.60
Total Personal Services
Contractura1 Services
- Auto use Allowance
Printing, Binding and Duplicating
Repairs - Furniture and Fixt\1.I'es
Repairs - Machinery and Equipment
Ice and Distilled water Service
Social Security
Total Contractural Services
Materials and Supplies
Books and Periodicals
Office Supplies
Chemicals, Drug and Laboratory Supplies
Janitor and Toilet Supplies
Machinery and Equipnent Parts
Total Materials and Supplies
Capital Out1~
Machinery and Equipment
l!Url1iture and Fixtures
Total Expenditures
I; 'J,:"" '. ~_~ "",
, .
", ',.. ,.
. ."
. "'.... ',.'.0>' ..
. ".
~ ,.,..,
CITY OF SALINA. KANSAS
GENERAL OPERATING FUND
DETAIL OF EX1'ENDITtmES - STREET. ALlEY AND SEYfBR
JanuarY-I. 1952 to December 31. 1952~ Inc1us1v~
Personal Services
Superintendent and Foreman
Other Labor
Medical Service
Total Personal Services
$ 4,630.00
47, 71Ju59
196.19
Contractural Services
Auto use allowance
Telephone and Telegraph
Printing, Binding and Duplicating
Social Security
Motor Vehicle - Insurance
Gas Service
Light and Power Service
Vi ater Service
Repairs - Building
Repairs... Machinery and Equipment
Repairs - Office Furniture and Equipment
Repairs - Motor Vehicles
Repairs - Motor Vehicles Tires and Tubes
Mis cellane ous
Total Contractural Services
$ 50.00
148.79
98.85
803.82
709 .42
310.97
45.91
161.85
25.55
143.72
10.00
128.86
727.24
9.41
M.fl,terials and Supplies
Expendable Tools
Office Supplies
Fuels and Lubricants
Janitor and Toilet Supplies
Motor Vehicles - Fuel, Lubricants
Motor Vehicles - License Tags
Motor Vehicles - Parts
Motor Vehicles - Tires and Tubes
Other Operating SUpplies
Asphalt and Road Oil
Cement
Electrical and Lighting Supplies
Hardware
Lumber
Machinery and Equipment :Parts
Metal and Metal Products
Paint and Painting Materials
Sand, Rock, Gravel and Chat
$ 558.79
13 .67
84.49
15.51
and Antifreeze 3,947.27
482.00
1,378.11
396.81
42.30
1,023.28
684.99
59.76
.60
18.71
1,404..09
38.01
81.68
3,159.04
(Continued next page)
. '. ,,.
" .._,-
52
Schedule ill_nit
$52,540.78
$ 3,374.39
53
Schedule 1l1_nu
(Continued)
SeW-%" :Pipe- and Tile
Sweeper Parts
Welding and Blacksmithing Materials
Total Materials and Supplies
$ 65.84
1,.378.10
20/..46
$15,0.37.51
Capital Outl~
Garage Equipment
Street and Sidewalk Improvements
Total Capital outlay
$ 324.68
7.000.00
$ 7, .324.68
$7$:277.36
Total Expenditures
.',
i,~'if:.~
~,,:~
CITY OF SALINA. KANSAS
GENERAL OfERATING FUND
DETAIL OF EXPENDITURES .. G.\RBAGE DEPARTMENT
January 1. 1952 to December 31. 1952. Inclusive
Personal Services
Superintendent
Drivers, etc.
Medical Serrlces
Total Personal Services
Contractural Servi~
Repair. ~ Machinery and Equipnent
Social Securit~r
Motor Vehicles - Insurance
Motor Vehicles - Repairs
Motor Vehicles - Tires and Tubes Repaired
Total Gontractura1 Services
Materials and Supplle!
Motor Vehicles - Fuel, Lubricants, & antifreeze
Motor Vehicles - License Tags
Motor Vehicles ... Parts
Motor Vehicles - Tires and Tubes
Expendable Tools
Machinery and Equipment Parts
Total Materials and Supplies
Capital Outlay
Trucks and Equipment
Total Expenditures
$ 3,420.00
63,957.45
30.50
$ 63.00
1,010.70
357.36
123 .02
59.ifl
$ 3,340.84
157.50
210.90
415.95
328.01
1,005.53
54
Sched.ule "1_0"
$67,4if1.95
$ 1,613.15
$ 5,538.73
$ 6,246.18
~80.806.01
';"~,' '~.:~~-j:~~t~J
, '(',:;~.~ 'f';:"- "_~ .'" _,~i ~
55
Schedule It l...plt
CITY OF SALINA, KANSAS
GENERAL OPERATING FUND
DETAIL OF EXPE1IJ1HTURES ill WASTE COLLECTION AND DISPOSAL
~~ 1. 1952 to December 31. 1952, Inclusive
Personal Services
Drivers and Laborers
Labor from other Department
$7,007_90
1,322.20
Total Personal Services
$8,330.10
~actural Service~
Machinery and Equipment Repairs
Social Security
$ 57.8"5
114.91
Total Contractura1 Services
$ 172.76
Materials and Supplies
Fuels and Lubri cants
Machinery and Equipment Parts
Sand, Rock, Gravel and Chat
Motor Vehicle Fuel, Lubricants, etc.
$ 310.60
886.40
103.00
27 _~,O
Total Materials and Supplies
$1,327.40
$9.830.26
Total Expenditures
'-~~../.'t:,'~:,'r\L~'
~;
~,'
,~
~:,
:'-
i;
{.-;
'j.
~~
i~
~
:~
...
b"\;' '
, .....: '-'..;~';J'.;.~"'.;...~' ;'.:"
~:"-;':'\"'-! f.j.,'fJ.
56
Schedule Itl...qlt
CITY OF SALINA. KANSAS
GENERAL OPERATING FUND
DETAIL OF EXPENDITURES - SEWAGE DISPOSAL
January 1. 1952 to December 31. 1952. Inclusive
Personal Services
- Other Labor
Total Personal Services
Contract ural Services
Auto use allowance
Telephone and Telegraph
Printing, Binding and Duplicating
Social Security
Building Insurance
Motor Vehicle Insura.nce
Gas Service
Light and Power Servi ce
Repairs - Buildings
Repairs - Machinery and Equipment
Repairs - Motor Vehicles
Repairs... Motor Vehicles Tires and Tubes
Waste Collection and Disposal
Total Contractura1 Services
Materials and SBEPlies
Expendable Tools
Chemicals, Drug and ~boratory Supplies
Fuel and Lubricants
Janitor and Toilet Supplies
Motor Vehicles - Fuel, Lubricants and Antif.reeze
Motor Vehicles - Tags
Motor Vehicles - Parts
Motor Vehicles - Tires and Tubes
Electrical and Lighting Parts
Machinery and Equipul9nt Parts
Paint and Painting Materials
Total Materials and Supplies
CaPital Outlay
Trueks
Total Expenditures
$15,902.00
$15,902.00
$ 300.00
288.69
9.00
235.92
254.25
26.75
22.76
10,611.03
164.56
2,208.23
14.87
3.70
435.00
$14,574.76
$ 59.51
4.53
38.64
13.59
391.04
7.50
12.28
25.00
156.77
721.81
53.14
$.1,483.81
$ 426.00
$32.386.57
,
~;~
&
:c
~
Ii
;.i
.~
:).
t
:k,
:;:.
f
;:-
;;
,;"1"
57
Schedule "1~rlt
CITY OF SAUNA. KANSAS
GENERAL OPERATING FUND
DETAIL OF EXPENDITURES.. STREET LIGHTING
January 1. 1952 to December 31. 1952. Inclusive
Contractural ServiC86
Power and Light Service
$24,692.22
Sundrl
Charges to Accounts Receivable
$ 712..58
$25.404.80
Total Expenditures
'i,
58
Schedule "1_."
CITY OF SALINA" KANSAS
GENERAL OPERATING FUND
DETAIL OF EXPENDITURES - TRAFFJC AND FARKIOO CONTROL
January It 19~2 to December 31" 1952. Inclusive
Personal Services
Wages and Salaries
Total Capital Outlay
$7,972.89
$7,972.89
$ 6.50
869.91
224.43
1,703.80
141.52
109.46
$3,055.62
$ 116.15
.60
434.26
481.69
1,828.92
$2,861.62
$ 666.48
298.30
880.25
580.00
5,000.00
1,071.17
$8,496.40
122.386.53
Total Personal Services
Contractural Services
Printing, Binding, and Duplicating
Repairs - Machinery and Equipment
Repairs - Radio Equipment
Lights and Power Service
TraTel Expenses
Social Security
Total Contractural Services
Materials and Supplie~
Expendable Tools'
Fuel and Lubricants
Sign8
Paint and Painting Materials
Traffic Control Parts and Materials
Total Materials and Supplies
Capital Outlay
Permanent Signs
Equipment
Motorcycles
Automobiles
Land, Building and Fixed Equipment
Other
Total Expenditures
-
t:::';~j,:;:,'.
" ~;,.(,
",..:w,.-. ,
59
Schedule n I_tit
CITY OF SALINA. KANSAS
GENERAL OPERATING FUN~
DETAIL OF BXPENDITURES ... AIRPORT DEl'ARTMENT
~nu~y 1, 19.~2 to December 31. 122~ Inclusive
Personal SerTiees
Salaries and Wages
Total Materials and Supplies
$ $ 471.90
$ 416.02
51.80
763.70
1,115.43
572.41
7.08
$2,926.44
$ 146.54
5.21
191.54
--- $
343.29
$3.741.63
Contractural Services
Building InsuranCEl
Gas Service
Light and Power Service
Repairs - Buildings
Repairs - Machinery and Equipment
Social Security
Total Gontractural Services
Materials and Suppli~
Electrical and Lighting Parts
Machinery and Equipment Parts
Paint and Painting Materials
Total Expenditures
~~
l.
"
~~
,
r',
-
, '~Il
'.'1;;'.'.' i.,';., -
;~t', ..,;'. ,.
CITY OF SALINA. KA1'iSAS
GENERAL OPERATING FUND
DETAIL OF EXPENDITURES .. SWIMJ4ING POOLS
January 1. 1952 to December J1. 1952. Inolusive
~rsonal Servioes
Salaries and Wages
Salarie s from other Department
$5,836.19
40.00
Total Personal Services
Gontraotural Service!
Telephone and Telegraph
Printing, Binding and Duplicating
Gas SarTi oe
Light and Pewer Service
Water Service
Building and other Struotures
Repairs - Maohinery and Equipnent
Social Security
$ 6.81
20.91
11.88
96.40
124.)..0
747.36
100.88
88.21
Total Gontractural Services
Materials and Supplies
ChemiMls, Drug and Laboratory Supplies
Janitor and Toilet Supplies
Machinery and Equipment Parts
Paint and Painting Materials
Office Supplies
$ 513.59
35.82
17.23
58.28
18.50
Total Material and Supplies
SundrY
Sales and Admission Taxes Remitted
Total Expenditures
60
Sc..hedule lt1...u1t
$5,876.19
$1,196.55
$ 643.42
$ 158.35
~7.874.51
.....,~ " ";~::'~~:i~:,r:'):I:~./'>~:'~
....{C __' ~ ~" _," . " , ::~' ,
,., ',:
""iU:
,"' '
< ., .' ',"
I
61
Sc.~edu1e tt21t
SITY OF SALINA. KANSAS
, MEMORIAL HlLL FUND
STATEIYiENT...QF RECEIPI'S. EXPENDITURES. LIABILITIES AND Bl\LANCES
,
AND COh~ARISON WITH 1952 BUDGET
Januarv 1. 19~2 to December 31~ 1952, Inclusive
Amount of Amount of
Actual Budget Actual Over Actual Under
$ 1,220.98 Budget rget-
Balance January 1, 1952 ~ 3,92~ "lg. 772 .g ~
Receipts
Ad Valorem Tax - (Exh. G) $ 1,.,705.04 $ 4,693.59 $ 11.45 $
Office Rents 600.00 480.00 120.00
Audi torium Rents 3,010.00 4,700.00 1,690.00
Sales Tax 624.08 624.08
Expenses Jleimbursed 2.25 0 2.25
Sales 585.25 751.35 166.10
Concessions 390.05 650.00 259.95
Miscellaneous 8.50 8.50
Total Receipts $ 9.925.17 ~899.o2 l.-=== $1.973.a5
Total Accountability ~13.918.99 1 120 .00 $ 728.s22 L___
Expenditures
Personal SerTices - Wages, etc. $ 5,639.90 $ 5,445.00 $ 194.90 $
,Qsmtractural Services
Telephone and Telegraph $ 130.27 $ 150.00 $ $ 19.73
Miscellaneous 20.00 20.00
Gas Servi eEl 868.74 1,250.00 381.26
Light and Power Service 337.97 400.00 62.03
Wa ter Service 150.80 150.00 .80
Repairs.. Building 2,160.24 1,500.00 660.24
Repairs - Furniture and Fixtures 400.00 400.00
Social Security 84.38 ~ 84.~8 ~37.60
Total Contractural Services ~732.40 $ 3.870.00
Materials and Supplies $ $
Expendable Tools $ 35.85 $ 25.00 10.85
Janitor and Toilet Supplies 235.71 300.00 64.29
Seeds, Plants, etc. 12.56 200.00 187.44
Electrical and Lighting Parts 49.46 2oo~00 150.54
Paint and Painting Materials 6~ 300.00 $-- $ 237..06
Total Materials and Supplies $ 396.52 $ 1,025.00 628.48
~~::J Capital OutlaY L- 0 l.Z.780.00 L $2.780.00
~
;t,. S'UndrY $ $
P. A. Systems, etc. $ 534~ $ 534-44
'~.,- Total Expenditures $10.303.2 $13..120.00 $ $2.816.74
:;...~ Unencumbered Cash 12-31-52 $ 3,615.73 $ $3.615.73 $
Liabilities 1-1-52 Paid __221.54
$ 3,394.19
Liabilities added 12...31-52 2.410.88
Cash Balance Dec. 31, 1952 $ 5.805.07
Ql]'! OF SAJ,IN!a-lLANSAS
GENERAL AND SPECI~J;-1MPROVEI\I8NT FUND
STA1'ElvIENT .QE_f!..ECEIPl'S. DISBURSEli!ENT? A.ND BKLf.PCES OF CASH
Aotual.
1!; _:iiz:67.
Budget
9i; 0
:ll:...-__
Balance January 1, 1952
Hecei'p~
Taxes
Total Receipts
Amount of
Actual OVE'I"
Budg~_
$ 74.67
~\12, 525.1,.3 $12,500.00 @ 25.43
;;p
:jf12,5~] ~~12,3,90 .00 L25.43
$12,600.10 ~~12, 500.00 ~100.10
.Jt;12,500.00 W12,500.CO '.JJ
$ 100.10 ~o-- ;IU00.10
'>!
Total Accountability
Disbursements
As Budgeted
Balance December 31, 1952
62
Schedu~e 1t.31t
Amount of
Actual Under
--.l2udget _
i___
,l'
3L-__
;j,;
r
~'f)
~-=
, .';
;';;'./:":",.,
";',;:'1f;':';
CITY OF SALINA. K!NSAS
.'.,,,,'11;..-.-, ,
GENERAL IMPROVEMENT FL~
3'l'ATEMENT OF RECEIPrS. EXPENDITURES. LIABILITI~S AND BALANCE~
A.ND COMPARISON WITH 1~52 BUDGET
Balance January 1, 1952
Receipts
!d Valorem Tax (Exh. G)
Sales Tax
Weed Cutting - Personal
Total Receipts
Total Accountability
Expendi tur~
f'ersonal Serv102s
Wages and Salaries
Professional Services
Total Personal Services
Contraotura1 Services
Repairs.. Machinery and Equipnent
Repairs - Motor Vehicles
Repairs - Buildings
Repairs - Motor Vehicles Tires & Tubes
Social Security
Repairs - Sewers
Rent .. Motor Vehicles
Repairs - Streets, Sidewalks & Bridges
Rent - Machinery and Equipnent
Total Contraotural Services
Materials and Supplies
Expendable Tools $
Motor Vehicle - Fuel, Lub. & Antifreeze
Asphalt and Road Oil
Bricks and Masonry
Cement and Cement Products
Hardware
Motor Vehicle Parts
Lumber and Allied Products
Motor Vehicle - Tires, Tubes, etc.
Machinery and Equipment Parts
Metal and Metal Produets
Miscellaneous
Paint and Painting Materials
Sand, Gravel, Rock and Chat
Sewer Pipe and Tile
Total Materials and Supplies
Sundry
Refunds
Total Expenditures
L1abilit-ies I-I-52 Paid 1952
Liabilities 12-31-52
Cash Balanoe December 31, 1952
Amount of
Actual Budget Actual Over
Bu~et
276.35} 19~ $ 82.41
$
$ 37 , 0'72 .40
4,4'77.36
267.00
$41.816.76
$42.093.11
$37,007 .86 $
4,477.36
1 200 .8ir
$42:986.06 $
$43.180.00 $.
64.5/+
$18,630.32 $25,000.00 $
1.040.65 1 000 00 _ 40.65
lli&z.Q.t22 $26:000:00 $
*'
8,519.52
74.64 $ 1,000.00 $
500.00
279.45
1,3V1.67
2,126.19
1. 002 .OQ
$13.309.47
13.02 $
2,457.18
41.46
403.25
260.97
526.85
...
247.94
16.28
3,673.62
419.72
268.62
78.80
$ 8.407.71
L- 4.00
$41.392.1~
7oo~9
~L.1l
~~
$ 2.672.30
L3.288.93
200.00
8,519.52
279.45
1, W7 .67
1,126.19
2.00
$8,709"Q
$,'\ 13.62
. .
300.00
600.00
1,000.00
1.000.00
$ 4.600.00
1,580.00
5,000.00
200.00
3,000.00
100.00
200.00
~OO.OO
200.00
200.00
100.00
160.97
47.94
3,673.62
119.72
300.00
700.00
300.00
$12,580.00 $
$ _ ~L...
$43.180.00 :L.
~
4.00
....,
...,.,*......... ,
63
Schedule It 4"
Amount of
ACTUAL UNDER
Bude:et
$
$
1.233.84
$1.169.30
$1,0~~
$6,369.68
~,329.03
$ 925.36
500.00
200.00
600.00
$
1,580.00
2,542.82
158.54
2,596.75
200.00
173.15
200.00
83.72
431.38
221.20
$4.172.29
~-
$1.787 .85
CITY OF SAIJNA. K~
CEMETERY FUND
~BNT OF RECEIPrS. EXPENDTTURES. IJABILITIES. AND BALANCES
A.ctual
Balances January 1, 1952
$ --;:p,9.89 $
Receipt!3
Ad Valorem Tax: (Exh. G)
Sales Tax
Burial and Removal Permits
Marker Permits
Lot Transfers
Lots Sold
Interest Received
Grave Space Sold
Care of Lots
Miscellaneous
Total Receipts
Total Accountability
Expendi tures
Personal Services
Sexton
Other Salaries, etc.
Total Personal Services
Contractural Services
Telephone and Telegraph
Printing, Binding and Duplicating
Social Security
Insurance
W ster Servi CEl
Repairs - Buildings
Repairs .. Machinery and Equipment
Repairs - Motor Vehicles
Repairs - Motor Vehicles Tires & Tubes
Total Contractural Services ~ 575.60 ~
Material and Supplies
Expendable Tools $ $
Fuel and Lubricants
Seed, Trees and Plants
Motor Vehicle - Fuel, Lub .&Antifreeze
Motor Vehicle License Tags
Motor Vehicle Parts
Paint and Painting Materials
Cement and Cement Products
Sand, Gravel, Rock and Chat
~otal Material and Supplies
Capital OutlaY
Equipment
Su.nd;'~ - Dues
Total Expenditures
$ 6,154.43
371.64
2,691.50
84.00
5.00
834.00
215.00
205.00
258.00
1.00
t~:~$~:f~
Budget
o
$ 6,138.32
371.64
2,500.00
75.00
20.00
1,500.00
150.00
350.00
350.00
100.04
~11.555.00
$11.555.00
$ 2,700.00 $ 2,700.00
6.275.40 6.800.00
1_8.975.40 $ 9.500.OQ
$
122.22 $
15.25
134.65
16.85
50.15
33.39
203.09
10.50
2.00
122.72
15.00
137.98
16.55
$
30L12 $
Liabilities 12-31-52
Cash Balance Dec. 31, 1952
100.00
75.00
140.00
75.00
50.00
100.00
150.00
50.00
25.00
765.00
25.00
20.00
100.00
125.00
15.00
50.00
30.00
25.00
390.00
L-..2Q,Q.OO
$
~11,5t5.00
--""',.----
----
Amount of
Actual Over
Budget
$779.89
$ 16.11
191.50
9.00
65.00
00
L-_
$ 22.22
I?i:
.':....4,.
~-
'lP
$
137.98
L_
~200.00
sL~~
h-oPI
64
Schedule "51f
Amount of
Actual Under
Bud9:et
$
15.00
666.00
145.00
92.00
99.04
~735.43
$
....,84.60
$524.60
$
59.75
5.35
58.15
66.61
50.00
-ili00
$189.40
$ 14.50
18.00
100.00
2.28
50.00
:),,3.45
~
~
$ -
1_-
$55~,22
--~"
-------
,,',',~,':i.'<::'.:. '
p ~!',";,,"t '~:""~~.
\'f, L :<:., h,:'/~'t:':...:' <.
CITY OF SALINA. KANSAS.
PtJBLIC IllitUJrH NURSING ~
STATEMENT 9F RECEIPrS. DISBURSE:MENTS AND BA.LANCES
AND CONJPARISON WITH 1952 BUOOEI
J'anuary 1. 1952 to Dec~r 31.. 1952......lnc1usive
Actual
Budget
Balance January 1, 1952
l 21.LL7 $~:49
Receipts
Ad Valorem Tax
Sales Tax
Miscellaneous
$4,152.10 $4,128.76
526.53 526.53
50.22
Total Receipts
~78:63 $4;705.51
$4.700.10 ~4.766.00
Total Accountability
Disbursements
Public Health Nursing Association
$4.700.10 $4.766~
$4.700.10 ~~766.00
Total Budget Charges
Balance December 31, 1952
$ 0
l 0
.
Amount of
'Actu.al Over
-Budget
L-_
$23.34
L-_
1--_
$"
I
L 0
65
Schedule 1t6"
. Amount of
- Actual Under
~udget
139.02
~
50.22
126.88
$65.90
--
~it2Q
12.2JaQ
~ 0
.'" .~ ~,1 ......
66
Schedul~ "71t
,CITY OF SALINA. KANSAS
BAND FUND
STATEMENT OF RECEIPI'S, DISBURSEMENTS AND_BALANCES
AND CO~~ARISON WITH 1952 BUDGET
January 1. 1952 to~cember 31, 1952, Inclusive
Amount of &mount of
Aetual Budget Actual Over Actual Under
53.4.6 Bu~et BudRet
Balance January 1, 1952 $ 66.92. $ ~1 '3 46 -r
Receipts $ 9.79 $
Ad Valorem TaX $5,168.84 $5,159.05
Sales Tax . 657.49 657.49
Total Receipts $5.826.:33 $~.816.24 $ 9.79 $ -
Total Accountability ~~.2 $5,870.0~ $23.2~ $
Total Disbursements
-Salina Bank: Board $5,870.00 $5,870.00 $ ^~.
;p
$5,870.00 $5.870.QQ ~~. - --
Total Disbursements ~
Balance December 31, 1952 $ 23.~ L-Q- $23.2~ $
--
67
Schedule 1t8"
CITY OF SALINA.. I\AJ.'lJSAS
LIBRARY FUN12
STATEME.NL.QF RECEIPl'2.&.-EXPENDITURES. AND BALANCES
~ID COMPARISO~. WITH 1952 BUDGET
Januar~l. 1952 to December 31. 1952. Inclusin
Amount of ~ount or
Actual Budget A.ctual Over ~ctua1 Under
649.26 Bu~et Budf:!:et
'Balance January 1, 1952 $ $ 578.99 , 70.27 $
Receip!-~ $32,065.62
Ad Valorem Tax $31,907.59 $158.03 $
Sales Tax 3,863.22 3,863.:?2
~928.84 ~70.8! $158.03 --
Total Receipts $
--
Total Accountability ~78.10 $36.349.80 $228.30 $
Disbursements L-_
Appropriation to Library V6.349.80 $36.342.&Q $
Total Disbursements $36.349.80 $36.349~80 $ 0 "
~
~i Balance December 31, 1952 $ 228.lo0 b-...9- '228.30 $--
~',
r
~
.9.ll! OF SALTNA. KANS~
BINI1REED CONl'ROL FUND
STATEMENT OF RECEIPrS. Ex:PENDITURES. LIABILITIES AND BAUNCES
4ND COMPARISON WITH 1952 BUDGET
68
Schedule !f9n
-----.,-
I
69
Sohedule "101
Hillcrest
Memorial
Trust
Fund
$; 3.14605C)
2,232,,50
~ 5
0;;- 2.2320 0
$10,379.00
9,609.25
446.50
2231125
$100279.00
$ 100000
0
[: 100.00
Hillcrest
Memorial
Endowment
-~
$ ~. 337 ~80
65.00
223.25
---
~ 288.25
~ 8.626.05
967.78
$ ~67~78
$ 7,658.27
6,500000
$14,158.27
Cemetery
Endowment
Fu&
$ b':042084
350000
j 350,OQ
$ 6.392084
4$034063
$ 4.0340b3
$ 2,358.21
11,534063
$13.892:84
$10,327041
2,650075
$12.9'78016
$200349.73
$10,769025
638076
JU.408.01
~~ 8,941.72
$ 8,941.72
Firemen r s
Relle!
i'und
J'Z1..879.'Zl
397 .50
153.00
1,700000
:it
17082
611260~16
$ 8~528;48
$500408019
40pOOOoOO
111678012
1,188.00
660.00
$ 6,882007
48,500000
$43. 52b .12
f55.382007
$
70
Schedule "l0...A"
CITY OF SALINA. KANSAS
FIREMENtS PENSION FUND
STATEMENT OF RECEIPrS. DISBURSEMENTS AND BALANCES
~ COMPARISON WITH 1952 BUOOET
~anuarY 1. 1952 to December 31. 1952. InclusiY!,
funount of Amount of
Actual Budget (ctua1 Over Actual Under
Salance January 1, Bud/;!et -..lli!d/;!e t
1952 ~'9.743.48 $ 9.709.60 $ 33.88 $'
Receipts
Ad Valorem Tax $ 5,094.90 $ 5,090.98 $ 3.92 $
Sales TaX 508.92 508.92
Employees Contributions 3,166.24 3,030.50 135.74
Total Receipts [).770.06 ~ 8.630.40 ID9;~ ~
Total Accountability $18.513.54 $18.340.00 ~173.54 $
Disbursements
Pensions Paid $ 8,340.00 $ 8,340.00 $ $
Refunds 191.5$ 191.5$
Total Disbursements $8:531.~ $ 8.340:00 $191.58 $
Balance December 31, 1952 $ 9.981.96 $10.000.00 $ 18.04 $
'ioi.'
...~r' '.
iJ'
71
Schedule tt10_B"
m.x OF SALINA. KANSAS
roUCE RELIEF AND PENSION It'UND
STATEJ'vLENT OF RECEIPl'S. DISBURSEMENTS AND BALANCES
AND COMPARISON WITH 1952 BUDGET
January 1. 1952 to December 31. 1952. Inclusive
Amount or Amount of
Actual BUdget !'ctual Over Actual Under
, . Budget
Budget
Balance January 1, 1952 $ ? .371.57. ~~9.52 $. ~O18~O~
~cei pts
Ad Valorem Tax $10,327 ./+1 $10,305.42 $ 21.99 ""
'Ii'
Sales 100.00 100.00
Employees Contributions 2,650.75 2,412.99 237.76
~12,,'9'78 .16 ~~ n~12 ..,..----
Total Receipts i_
Total Accountability $20. 349.7J $21.20?,,,OQ L-_ L.]~~27
-- --
Disbursements
Pensions Paid $10,769.25 $10,858.00 $ $ 88.75
Ret'unds 638.76 350.00 288.76
Total Disbursements $11.408.01 ~-- $200.01 $ -=
;611...~08.00
Balance December 31, 1952 ~2tJ:. 72 $10.000.00 1-_ ~28
~ ~~ry1~:::_\ .
" ;;.::'i:-':'~'ii,;~j"::::i;:-<~ "', ,. "../~
">..;::'~,~'l;.t~~-'.: '-i-i ".~)1f,:_: .'f:t:,l~~:'''::.:~!~d,) '.,,~~t.';~i>,;,~\'''J;~'( .,'.':;i1>;1:a:"'6f':~~~.,;' -. ,~~,.,.:'.t.~-_ ,~/.j.~'1i-';;!I.''; _..~.:.,~._.\.i'~.I' _ :"~_':4\(d', .
.,
72
Schedule ItI1"
CITY OF SALINA. K!t'JSAS
INDUSTRIAL DEVELOPMENT FUND
STATEMENT OF RE~IPr~-12.:T.SBURSEMENTS Al'ID B~S
AND COMPARISON WITH BUDGET
Januar~ 1. 1952 to Dece~..ll. 1952. Inclusive
Amount of' Amount of
Actual BUdget J\,ctual Over ActUal Under
~u..~ BlldRet .- B.ud,get -
~alance JanUary 1, 1952 $13~368<@42 L.__ ~5.94.50
Receipts None None
Total Accountability l12,773.92- ~13, 368;42 L-=: ~.a2Q
Disbursements
frofess1Onal Services $ 124.91 $ $ $
1124.91 :;r---- c=
Total Contractural Services ~368-42 ,- l
Total Disbursements L...:124. 91 i13,243.~1
Balance December 31, 1952 $12.649.0+ $ 0 $12.649.01 $
--- --
$125,604.60 $125,306.75? 297.85 $
120,639.07 112,998.09 7,640.98
248.03 500.39 252.36
1,004.40 0 1,004.40
$247;496.10 1238,805~22 $ 8.690~8Z ~
~306.776.24 ~276,756.88 ~01~ $
$ 4,300.85 $ 15,000.00 ~------- ~699.15
~27.7IB:86 $276.756.88 $ L2.a.g38.02
:->t"
,""". ..; \. ". ",",,:. ."" ,....-!,~
,.
CITY OF SALINA. KA11SAS
BOND A..1ID INT~Rli:ST FUND
STAT~lViENT OF RECEIPl'S. DISBUBSEJllIENTS A...1'ID BA.LANCES
AND COM~ARISON WITH 1'~~2 BUOOET
Balance January 1, 1952
!!!!eiP'ts
Ad Valorem TaX
General Bonds
Special Bonds
Interest and Premiums
S~cial Assessments
Amount of
Actual Budget Aotual Over
_ __ Budget
$ 59,280.14 I 37.951.65 $21.328.49
Total Receipts
Total Accountability
Disbursements
Bond PrinciB!!
General
Curb, Gutter & Paving .. City
Curb, Gutter & Paving - Property
Sewer .. City
Sewer - P. O.
$ 86,000.00 $ 86,000.00 $
42,777.12 42,777.12
owners 79,629.94 79,629_94
4,554.28 4,554.28
30,868.15 30,868.15
1"24.3.829./1:2 ~243.82..2.49 L=_
Total Principal
Bond Int~~
General
Curb, Gutter & Paving - City
Curb, Gutter & Paving - Property owners
Sewer .. City
Sewer - P. O.
Total Interest
$ 8,043.75
3,250.66
6,774.22
133.55
1,047.12
$ 19.249.30 Jl7:52'7:32 $ 1..721:91
$ 339.~2 $ 400.00 $
Commission and Postage
Miscellaneous
Total Disbursements
Balance December 31, 1952
U:h.Q~~ $
$39.057.~ $
73
Schedule n 12"
Amount of
Actual Under
Bud$i:et
;p:-
,ill
$
L-
r--
$
60.78
'..,
CITY OF SALINA. KANSAS
WATERWORKS DEPMiTMEI\1T FUND
STATEMENT OF RECEIPl'S...QISBURSEMENTS AND BALANCES
AND COMPARISON WITH 19~2 BUOOET
January 1. 1952 i9 December 31. 1952, Inclusive
74
Schedule It 13lf
'.~.r
.' ,;,.:.; . ".ji'~' ,'.,;:, ;-,,,,,;;""J;':'.:,'.~" '<<'iI."f;'i!Ifj'-..C; '"...;.""..."'.",.....~ ",,';." ',. .,'. "" .'. ."
CITY OF SALIlliL....!SAJ~SAS
WA.TE.R.WORK..S, DEPARTMENl' FUNJ2
STATEMENT OF DISSURSB;MENTS - YEA..'ft 1952
!ll!!L COM1?!RISON WITH B]OOET 4MOUNrS
Production Expense
Repair Well Pumps
Repa:ir Flow Unaa
RepalI' Electrl.c l!;quipnent
Lubricants
Power
Supervision
Pumping Station Labor
Fuel
Electric Power
Misc. Supplies and Chemicals
Repair Pumping Station
Total Production Expense
Disbtibution Expense.
Labor Remove and Reset Meters
Labor Meter Department
RePairs Meters and Equipnent
Repairs Valves
Repairs Hydrants
Repairs Distribution Mains
Repairs Services
Repairs Trucks
Meter Dept. Supplies and Exp.
Total Distribution Expense
75
Schedule "13-a"
Amount of Amount of
Actual BUDGET Actual Over Actual Under
-- BuM~_ Budget
$ 156.27 $ 1,000.00 $ $ 843.73
1,032.93 t,oog.gg 32.93 1,000.00
,00 .
500.00 500.00
6,363.66 5,500.00 863.66
3,248.70 3,050.00 198.70
10,931.90 10,650.00 281.90
108.23 150.00 41.77
12,729.91 12,000.00 7:29.91
5,325.08 1,000.00 4,3:25.08
657.C17 2,000.00 1,342.93
t 40.523.75 ~37.850.00 t 2. 703.7~ $
-
$ 3,406.75 $
8,963.45
71.22
3,050.00
3,700.00
2,500.00
1,500.00
1,500.00
1,500.00
5,938.79 5,000.00
1,912.52 750.00
3,360.00 150.00
$ 23.652.71 $ 19.650.00
Commet2ia1 and General Expense
Salaries - Collection & Accounting $ 10,303.50 $
Salaries - Reading Meters 9,885.50
Salaries - Administration 5,690.00
Office Supplies and Expenses 2,657.87
Stationery and Frinting 3,509.86
InsuranCe 1,300.00
Extension and Betterment 378,847.49
Depreciation 15,600.00
Traveling 566.30
Compensating Tax 35.96
Sales Tax (254.26)
Transfer to 10,000.00
Social Security 994.42
Total Commercial and General
Total Expenditures
9,960.00
8,400.00
8,100.00
2,000.00
3,600.00
775.00
50,000.00
14,000.00
600.00
75.00
400.00
10,000.00
$439.136.64 ~.910.00
$503.343.12 $165.410.00
$ 356.75 $
5,263.45
2 428 78
1:500:00
1,500.00
1,500.00
938.79
1,162.52
3,210.00
$ 4.002.73 L--=
'/0
Li..t1.
SchurJ.",...J
CITJ; OF S!l.;rn~.$.. KA.NSAS
OONST,B.UGrIoti FUND
STLtl'EIVlENT OF REOEIPrS DISBu.ttSEMEN'I'S
NOES
Bal!:.1:leeS
12~31~52
': "'00' - or,
-~S1'" · '';
o
J,1e:6,,60
o
23p7Bl084
31,508.,50
2,11;.1 079
1,1:36.71
o
1,153000
o
o
o
o
o
(1,704.83)
(3,990.33)
(7,689.42\
1,969.11
12,978.83)
1,265.201
7,7m .82)
4,74/u46
( 25.74)
o
( 28.60)
(7 $1441050)
19271059
( 160011 'i
, ,~/
o
3,1.;.78086
1,948025
1,153004
1,258 .00
o
o
(6,563067)
Total
!)isblu."sen:EH1:ts
J r-, ,..
aD; -' rans~
<,y. l:, ""'6 0)
t1i-' ".,.",4V 0/ -
4e80b9
.faid
B orrowi~
!r~sf6l'S
DISBURSEMENTS
Fe.yment en
Contracted
__ Jobs
iili
-
!:.and
Labor and
Materia.1s
$ 5$1406093
Total
Receipts
;jti 3,943019
...
Inclusive
~ _RECEIPrS 11 g
Bond and Sales and Clrants
Interest Parking and
Fund ~!'L.. !ayme~t~
<: ~r 3 C,4" 1 q ;;>.
'il' 0, ,. ~ 0, <W
borr6:wings
De cember
~;
~h
-
3~241076
31248063
4,300000
65,62/+ 077
11,363065
1913'/04.3
417 oL~
2,416037
7,085090
584.13
34,584.40
8,186.60
1;768065
4,213.00
7,857.45
25,211.03
3,927.25
1,265.20
7,807 .15
101,148.92
25.74
8,633.32
28060
7,441.50
13,478.04
160041-
18,224085
11.~5, 889 oel
163,274'051
37,675.63
315000
44, ('34.063
165,711.96
6,563.67
50,000000
44,746094
164.,758.16
6,268032
~
4f.8069a
2,41b037e
7 g 085 o90b
581:.o13a
6, 84104Bb
{g,'~0020)b
(3,489 (19) a
(5~51'7018)b
'W
1,500015
1,137043
437 01;2
810901
28060
160030
69029
160041
900050
2,377.36
2,136098
945,,91
315.00
2,776088
6,470098
559088
216.,30
188085
266070
25074
3,135076
15,531002
27,7/+2092
10,1l201B
1,768~65
4,213000
7,775.55
25,211~03
3,9'4025
1,265020
7,6l8~30
lOOp 882 022
8,633032
7,281020
13 >>408 075
17pJ24035
143,512025
161,137053
36,729072
4,663079
112000
3,248063
4,300000
93075
9p863.50
...
1p:J.92 013
-
24,8081150
66i878.61
13pl4O:.36
1,137~43
1,59004.2
2,4160.37
6,674078
584013
34, 584040
8,186060
63~82
222067
. 168~03
27,180014
9413 042
8,633032
99033
105,893038
~,b-:~d
64,251082
2,416037
6,674.078
584013
6,841048
1,918028
63.82
222067
'168.,03
1,'6901l
948.42.
99033
24.,808050
2,626079
1,1370.4.3
1,590.42
13,140036
27,742092
6p268032
25,211003
-'- - y'
lLJ5,893038
8J1 633 032
Balances
_ 3:-1..52
*: 2, 4711183
488069
.3,186060
2,055063
27,030.47
11 p 000000
887.,95
( 3400(0)
J a!!lt
411 012
$912~r;~,80 $40..483049
2
~- .56 1;8 ";. 0
20,7 .... ~~=
L601,87;3022
Asphalt.faving
Curb and GuttE.:n':l.r.p 266...267
....
Chafl1n Hall
Airport
.sewage
.Parking Lot and Meters
Fluod Relief
Condemnation
Condemnation - Ohio
Condemnation - ROach
.J ob 270
271
272-
275 .
280
282
283
284
285
286
289
28'7
290
291
293
294
295
296
300
LibrarJ'
Sewers - Dil to D
.;)ewers .. DHA and DB: 1-32
Sewers - DR 33 - 41
Storm Sewer Easement
Bond Issue 181
Bond Issue 156 - 157
Intercept:1.ng Sewer U
Totals
....,...
. '" .
'?"!'," ,.t..,c,'
CITY OF SALINA. KANSAS
MATERIAL STORES
STATEMEJ:JT OF BEC$IPl'S. DISBURSEMENTS AND BAL&NCES
Balance January 1, 1952
Receipts
Total Receipts
Total Accountability
Disbursements
Motor Vehicle Fuel, Lubricants and Antifreeze
Repairs.1. Street, Sidewalks and Bridges
Office iViechaniCl,l EquiPJient
Total Disbursements
$10,447_14
65.97
532.80
Balance December 31, 1952
, .~;.
. ": ':"'~~';:'t':." ,,,~ :1:';
,'~ " .;~,,' .
i....;~
77
Schedule It 15"
$ 2,315.56
~:"-
11,382.15
~13,697.71
$1l,045.91
~ 2.651.80
. .
. .,', .
. .".... b ,,,',~,,,-' ,
,"". '
'."c" .
. .~ ~''.' :.,,~~..'; ";~'~f:-..~:'~~jY:,\" ~" ",::',~"!;~~:
78
GI'l'YOF SALINA. KANSAS
VETERANS HOUSIm
STATEMENl'S OF RECEIPrS. DISBURSEI\!J.8~S AND BALANCES
January 1. 1952 to December 31. 1952. Inolusive
Balance January 1, 1952
Receipts
Rents
Total Receipts
Total Aocountabi1ity
$8,373.18
Disbursement~
wages and ~!!!
Salaries
Professional
Total Wages and Salaries '
$1,190.50
2?0.00
$1,440.50
Contractural Services
Building Insurance
Bonds and Burglary Insurance
Social Seourity
Gas
Light and Power
Water
Repe.irs - Building
Repairs ... Furniture
Land Rent
Total Contraotural
Sundry
Refunds
Total Disbursements
Balance December 31, 1952
$ 343.84
20.00
11.67
803 .56
276.38
1'1.69
3,606~14
and Equipment 72.89
485.00
$5,811.17
$ 42.10
Schedule It 16"
$ 5,555.05
$8,373.18
$13,928.23
$7,293.77
~~~
t
CITY OF SALINA. KANSAS
CIVIL DEFENSE FUND
STATEMENl' OF RECEIPrS. DISBURSEMENTS AND BALANCES
,
January 1. 1952 to December 31. 1952. Inclusm
Balance January 1, 1952
. Receipts
, Total AccountabUi ty
Disbursement;!
Mis cellaneous
~2.t12
Total Disbursements
Balance December 31, 1952
/'I
79
Schedule It 1711
$7,344.99
None
l7..244.99,
$5,249.75
~.095~lI:
gn OF SALINA. KANSAS
STREEr MACHINERY FUND
STATEMENT OF RECEIPXS. DISBURSEMENr.-2 AND BALANCES
January 1. 1952 to December 31. 1952, Inclusive
Balance January 1, 1952
Receipts
Total Accountability
Disbursement~
Trucks
street Machinery
$5,15'7.l4
1,000.00
Total Disbursements
Balance December 31, 1952
80
Schedule t118"
$8,393.25
None
$8,393.25
$6,157.14
$2.236.11
81
Sohedule "191'
Totals
i15025a.ll
$ 8,874.50
55,224.29
1pOOOoOO
75.00
1,CY75.00
~66.2~8t7.2
.481.501.52
$ 4,377.50
53,904.66
1,027.03
59798010
---
:E;65.1CY7 .29
a:16,394..23
Bonds
iW6. 990655
Ai.
~
1pOOO.OO
75000
19(175.00
-~-
020150.00
'''9 ""0 55
eJ ...L..4 I.
--~---
I~J.
.;jl
1,025000
5,798010
$6.823.10
~2,311.a~
_Advance _
~ $ llli
$4,377 .50
$ $8p874050
L 0 ie,,874.50
;~4?3'77 ..50 ~80874050
--
$49377.50 $
$40377 ..50 ;E 0
.!1. 0 $8.874.50
~
Social
00 Secur1~
$ 1.117.
$ $
44p461 030 10,762.99
$44.461030 $10,762099
$47.228.30 $11.880D67
$ $
43,328080 10,575086
2.03
$43p328.80 ~10,577089
$ 3.899.50 $ 1..302.78
CES
CITY OF S,
CIEARING ACCOUNTS
STATEMENT OF BECEIPl'S, DISBURSEMBNTS,
Januarv 1. 1952 to December 31, ,
Balance Ja.nuary 1, 1952
~ceip~
License sand Permits
Withheld from Employees and }laid by City
House Moving
Plumber s
Special Assessments
Total Receipts
Total Accountability
Disbursements
Licenses and Perrrits
Remittances
Refunds
Special Assessments Remitted
Total Disbursements
Bala.nces December 31., 1952
.; ~,
82
Schedul~ It 20"
OITY OF SALINA. KANSAS
SUMMARY OF BANK RECONCILEMENTS
December 31, 1952
Certifisd Outstanding
BalaB9~ Checks
Added
Deposits
3ank
Balances
National Bank of America ~ General $139,435.42 $ 19.80 $ 350.00 $139,765.62
National Bank of America - Water Refund 569.38 408.66 160.72
Planters Stat. Bank 173,1a}.53 40,105.90 20,688.04 153,691.67
Farmers National Bank 139,482.0J 4.47 350.CO 139,827.56
Totals ~;;go;16 '40;;38.83 '21.388.04 $433,445.52
National Bank of America - Vi ater Refund
Certified Balance 12-31-52
.Q:gtstandine: Check~
Undelivered but issued
Issued and Outstanding
National Bank of America
Certified Balance 12-31-52
Outstandi~ Checks
Number
'918
9591
21'755
29850
Deposit in Transit
Book Balance 12-31-52
Farm~ationalBank
Certified Balance 12-31-52
Outstandine Checks
25001
36353
Deposit in Transit
Book Balance 12-31-52
"",'..'/i'':;'''<-'..'
;',"'>~"\'. ""\.;:;r:.'~'.;'V'\
83
Schedule 1t20...Alt
CITY OF SALINA, KANSAS
BANK RECONCILIATIONS
Dece])per 31, 1952
Amount
~
1.20
9.30
1.50
7.80
$139"~35.42
19.80
$139,415.62
350.00
ill9.765t~
$139,482.03
3.20
1.27
4.47
$139,477.56
350.00
$139.827.~
$ 569.38
316.29
92.37
~08 66
L_l~0:72
,;.,:;;).,; "..".~..,
....,.::" 'L' . '_.~;1. .~' yo, JJ1If--f.
;','."....:\
";,;;~-';' <'0.<"",
84
Schedule It 20..AIt Con t t.
Planters state ~
Certified Balance December 31, 1952
Add Deposit January 5, 1953
Outstanding Checks December 31, 1952
Book Balance December 31, 1952
Outstanding Chec~p
Payroll
No,,_ ~
9448
9706
9794
Dec. 31 - Total
Less Pd. 12-31
No.
1800
4976
1598
1782
190'7
10248
1957
3000
3118
3126
3129
31.36
3138
3141
3146
3151
3157
3158
3159
5092
5323
5425
5445
5608
5691
5693
5703
5704
5705
5706
57Cf7
5708
General
--..L
$ 35.20
10.00
1.85
136.61
10.65
.30
4.00
3.00
50..00
50.00
112.95
308..31
229.83
216.75
403.75
95.58
125.00
500.00
125.00
10.00
50.00
10.00
2.50
11.50
25.00
25.00
3,673.62
48.00
65.40
141.00
237.05
10,000.00
Total i16:7I?:85
General
$173,109.53
20.688.0,
$193,797.5
4O.105.~O
t!53.691. rt
25,718.80
2.473.13
7.39
39.40
95.59
23,245.67
$ 23,388.05
~6.717.85
$ 40,105.90
Total Payroll
Total General
,. fI
Total
":v;.......,:'.,;.
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.QllX.J2E' SAJ.dNA..~..)WiS~
CASH IN THE CUSTODY OF THE CI'l'Y COURT
85
Sched1~le 112111
w....l1 BrQQm
~~mbe:r.- 31, 1959
Certified Balance 12-31-52
Deposit 1...2...53
Outstanding Checks
Number
2811
3366
3480
3548
3677
3686
3787
4054
4331
4334
4360
4518
4581
4799
4891
5014
5085
5252
5772
5973
6263
6265
6348
6415
6440
6532
6593
6786
6788-92
6794
6799
6808
6810
6815-17
6823
6838-9
6845
6854-57
6861..74
Book Balance 12-31-52
Amount
$ ---:75
5.00
.75
1.45
.05
4.10
.97
.75
.75
.75
.40
.75
10.00
1.30
25.00
10.00
10.00
1.90
2.1+0
.68
.75
.75
1.50
.25
15.00
4.20
.75
5.00
155.00
5.00
9.00
5.00
5.00
130.00
1.00
2.00
1.00
131.20
1.227~2
$4,178.30
16~
$4;'341.25
rl;,777.3Q
2 563.92
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Schedule "22"
CITY OF SALIN!. Y.ANSA.,2.
RECONCILIATION OF-EISCAL AQENCY ACCOUNT
De cember ~h...12.2
OutJ1~@:ndi~ Bgnds and Interest 6oupon~
Da to of Bond Coupon
Il~ Issue Issue - Date Due Numb~ ~~ ~!J1 ~t
Waterworks 10-1-25 10...1-36 579 22 1@ $ 22.50 $ 22.50
Judgment 1-1...38 7 -1-45 16 15 1 @ 10.00 10.00
1.... 1-46 16 16 1@ 10.00 10.00
7-1-46 16 17 1@ 10.00 10.00
1-1-47 16 18 1@ 10.00 10.00
7-1-47 16 19 1@ 1,010.00 1,010.00
Refunding 1-1-38 7 -1-45 57-60 15 4@ 10.00 40.00
1-1-46 57-60 16 4@ 10.00 40.00
7..1-46 57-60 17 4@ 10.00 40.00
1-1-47 57..60 18 4@ 1,010.00 4,040.00
7 -1-47 57-60 19 4@ 10.00 40.00
Curb and Gutter 10-1-jJ3 4-1-49 99-110 1 12 @ 8.75 105.00
10-1-49 99-110 2 12 @ 8.75 105.00
4-1-50 99-110 3 12 @ 8.75 105.00
10-1-50 99-110 4 12 @ 8.75 105.00
4-1-51 99-110 5 12 @ 8.75 105.00
10-1-51 99-110 6 12 @ 8.75 105.00
4-1-52 99-110 7 12 @ 8.75 105.00
10-1-52 88-99-110 8 13 @ 8.75 113.75
Curb and Gutter 12-1-49 12-1-52 131-1/f6 6 16 @ 5.62 89.92
12-1....52 152-184 6 33 @ 5.62 185.46
Total Bonds and Interest Coupons Outstanding December 31, 1952 $6,396.63
Fiscal Agency Statement Balance December 8, 1952 ~6.396.6~
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~LQF SALINA. fu\l~S,4..S'
JOURNAL ENrRIES
Drt
Hillorest Memorial Trust
Hillcrest Memorial Endowment
$285.00
Item posted to wrong fund.
Cemetery
Cemetery Endowment
$200.00
2 Sales of Perpetual Care
Posted to Cemetery in error.
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Cr.
$285.00
$200.00
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87
Schedule 1123"
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WATERWORKS DEPARTMENT
QALINAJ, }$ANS4S
FINIWCI!!i REPORT
Covering the Petl2SPO!!!
January 1. 1952 to Decembe!: 31, 12,8
. D. N. Turner
CERIIDED PUBLIC ACCOUNTANI
SALlE!. KAJ'lSAS
88
WATERWORKS DEPARTI\IlZNT FUll12
In accordance with instructions received the books and records of the
Waterworks Department Fund
Ci ty of Salina, Kansas
haT~ been audited for the year ended December 31, 1952 and 118 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, 1952,
in the manner and to the ext'nt hereinafter indicated and a general review of
all revenue and expenses for the year 1952.
HISTORY
The Waterworks system, supplying 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 municipal activity.
The Waterworks Department is governed by the City Commissioners.
BALANCE SHE~
The balance sheet of the Waterworks Department as at December 31, 1952
is presented in Exhibit DA" and is briefly summarized below:
Assets
Liabilities. Reserves and Surplus
$2,060,408.75
Surplus
Reserve for
Depreciation
Current Liabilities
Total Liabilities
ReserTe and Surplus
$1,497,443.36
194,212.17
368.753.32
$2,060,408.75
Plant and Property
Current Assets
$1,721,752.97
338,655.78
,..'
"'. :
APPLICATION OF FUNDS
.,'1 '.;'fl',,).--.,- ,
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89
The Source and application of funds realized during the period under reTi.ew
is shown by the following statements.
Funds Provided:
From net income for the year ended
December 31, 1952
Over provision of Insurance Reserve
Add Back Depreciation taken for the year 1952
for which no cash was required
Bond Issue
Increase in current assets
Total Funds Prorided
Funds applied:
Transferred to City
To adjustment Accouts Receivable - Water Service
To purchase of Plant and Equipnent
Easement
Water Refunds
Water Softener Expense, etc.
Charges to Depreciation Reserve
$ 69,977.49
586.49
15,600.00
332,000.00
( 26,279.04)
l391.88~
$ 10,000.00
1,157.38
378,847.49
150.00
12.04
50.00
1.668.03
Total Applied to Purchase Plant and Equipnent ~1,884&
The Increase in working capital represents the net increase of current
$ 4,828.04 $ 26,800.22 $ 21,972.18
9,398.00 9,953.00 555.00
715.00 .. ( 715.00 )
[J{;"..w.~ $"" 36.723.2'2 l~i~a12 sr
$275.62.3.52 l2QL.902.52 $26.279.2&
---
Assets over current Liabilities as foliows:
Current Assets
l221
$126,299.92
650.00
118,064.55
10,285.01
34,836.80
172,.76
255.52
Cash
City Salina Bonds
City Salina Temporary Notes
Accounts ReceiTable
Materials and Supplies
Water Refund Cash
Deferred Charges
Total Current Assets
~290~564.56
Current Liabilities
Accounts l'ayable
Meter Deposits
Expense ReserTG
Total Current Liabilities
Net Working CaPital
12.2
$222,778.46
o
66,855_84
14,023.96
34,836.80
160.72
Increase
(De crease)
$96,478.54
( 650.00)
(51,208.71)
3,738.95
( 12.04)
( 255.52)
~4S, 691;2t"
..
~L6557i8
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~.ANDPR01'E~-I
The net iIlcrease in Plant and Property AccoUllts is shown in Schedule "28.
CURREN! ASSETS
9a.h in Otfice ~d City 1'r..asw:'tlr:
.. .. . - '.
ea.h on haDd in the office was counted on January 2, 1'53 and traced at
that the into the days bank deposi t8.
Cash Disbursements for Meter Deposits Ref'uAd:s, Miscellaneous Pqro1l8,
Freight, Express and Petty O1a'lII$ are Mde from current cash on haDd. ~~lIburse.ent
tor these items are later received !rOIl the City Treasurer through apprePlP1ationa
_de by the Board of City Comaissioaera.
Cash i. the hands of the City Treasurer was verified and coapared with the
~ " -~ . ,-. . ".
recorda of the City Clerk. The Pa1JB8nts ot vou.chers tor the Waterworks Departaellt
are no. being handle' 111 the saae llaDBer a. all other f'uDd Pa1JI8nts are uder the
.ame t,.pe ot authorization, aDd the warrant-cheoks are issued b,. the Cit,. Clerk
and entered on his records, the same as those tor other :twlds aDd departments.
- - - -'
City ot SaliDa Temporary Note8 _de up the sua ot the Water Department
iave8t_nt.. Those Oil. hand December 31, 1952 were examined as _11 a. all paid
during the year. These Temporary Notes represent .olle,.. advallced to the C1 ty
. . -. ,- -' ..
by the Waterwrks Departments. Date of Issue, Interest Rate and J.mount. ot
. ~ . . , - ..
these Te.porary Hote. are listed 111 Exhibit ttpI, UDder the City Audit.
r_' .," . - ..,..
Total b1ll1ngs tor the ,.ear plus outstandiJlg aocount. at the begiDlliJag
or the year ...re accounted tor either in the tOl"ll ot cash reoeiTed during the
year, discouats and rebates all....d, l?ad debts charged oft, er out8tandi.Jac
accowmte due at the close ot the year.
Iuentory or materials and supplies represent. the 'Yalue ot theM
....,:e.' I ,'1', ~5'.!:;..
91
items on hand December 31, 1952, 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. Tije extensions and footings were
verified.
CURRE1\1T LIABILITIES
Accounts payable represent amount due on open account as at December 31, 1952
as shown by the city Clerkts Purchase Order Record.
The total outstanding deposits at the audit date, as shown by the
General Ledger, was reconciled to the detail of individual deposit-B.:
Your attention is directed to the fact the interest on Meter Deposits is not paid
by the Waterworks Department in accerdance with the requirements of Section 12-1322
G. S. 1935.
SU.R?WS
The only changes in the Surplus Account was the addition of 1952 Gain,
plus Insurance reserve and the deduction of the $10,000.00 transfer to General Operating ,
Easement Purchase $150.00, adjustments in Accounts Receivable Water S03rvice
Softener Plant in the amount of $50.00 and $12.04 additional Water Refunds made
during 1952.
RESERVE Al\TD DEPRECIATION
The following tabulation summarizes the changes in the Reserve for
Depreciation during the year.
Balance December 31, 1952
$180,2$0.20
15.600.00
$195,880.20
$ 1,668.03
$194.,212 .17
Balance - January 1, 1952
1952 Provision for Depreciation
Less charges to Reserve-Autos &. Electrical Equipnent
disposed of
The amount added to the Reserve Account in 1952 representing the
depreeiation expense for the year was calculated by us and found to be correet. The
Reserve Account represents back reserve only as no funds actually set asia. or
segregated.
" , ... ~ ~
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92
I NSURA.NCE
All Insurance purchased during the year was charged to expense. A,
statement of the insurance coverage in force at December 31, 1952 is presented
in Exhibit "MIt under the City Audit.
FImLITY BONDS
Fidelity Bonds are in force in the amount of $5,000.00 each on the
Superintendent and Cashier of the Waterworks Department as shown in Exhibit "Vt
in the general report,
OPERATION
A detailed statement of profit and. loss for the year 1952 is
presented in Exhibit ltJ31t and its supporting Schedule trllt.
GENER~
No adjusting entries were necessary to adjust the books to conform
with the audited balance sheet and profit and loss statement since all
necessary entries had already been made.
We wish to express our appreciation for the co-operation of the
Superintendent, Cashier and other City Officials and Employees during the
course of the examination.
, .... ,~. .
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CITY OF SALI14. KANSAS
WATERWORRS !!PARTMEy!
BALANCE SHEET
December 31.-!~
Fix&d Assets
JUant-;iid Property (Schedule "2")
Current Assets
Cash in Office
Cash - City Treasurer, General
Cash - City Treasurer, Refund
Investments
City of Salina Temporary Notes
Accounts Receivable
----water Service --
Service Lines
~Iltories
Meter Department
Operating Stores
Total Assets
Surplus
Balance Jarmary 1, 1952
Add: 1952 Profit
Surplus Reserve - Insurance
Less: Net Surplus Charges 1952
Reserves and Deferred Charges
Depreciation
Lj.sbilities
Accounts rayable
Meter Deposits
Bond Indebtedness
Total Liabilities, Reserves, and Surplus
......
. ......~.,:... '". '~. "\
Ex..irl.bi t It All
93
Asset,!
$ 1,358.07
221,420.39
~1&0~72
i. 2,710.30
_11,313.6c?
$ 12,259.58
22, 577 ~2?
$1,438,248.80
69,977.49
_ 586.ir2
$1,508,812.78
11,369.~
$, 26,800.22
9,953.00
332. 000.00
$1,721~752.97
$ 222,939.18
$ 66,855.84
$ 14,023.96
$ 34,.?)6.80
$2.060.408.75
$1,L~97 ,443.36
;$ 194.,212 .17
a 368,753.22
$2.060.408.7j
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CITY OF SAl.JJ\TlI.-,- KANSAS
WATERWORKS DEPARTMENr
PROFIT jJlJ'D LOSS ~TATEMENT
Year Ended December 31. ~
Sales of Water
, Private Consuners
Railroads
CountjT Bldg s.
City B1dgs.
City Schools
Govermnent Bldgs.
Penalties
Total Water Revenue
less Refunds
Gross Receipts
:
~
O~rating Cost (Schedule Itl")
Depreciation
Add
Interest Received and Misc.
Net Income
.,'
$1"16,697.94
2,304jJl40
. 436.30
1,526..85
1,433.80
120.10
2,087 .;6
$ 98,895.63
15116~..t99
,.HCo
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94
Exhibi t ltD-:
$184,606.95
1, 324.7g
$183,282.17
l!:J-4.,~2 2 ~6;
$ 68,786.54
$ 1.1.2.Q...2.2
~. 69,977.49
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Schedule "1"
OITY OF _ SALI!!.A" K.4JJS~
WATERWORKS DEF~-.m:
~RATING COS.TS
Year 1951 ComPared with Year 1952
Water SupplY ExPenses
Well and Pump Repairs
Electric Fower
Electrical Equipment Repairs
Total Water Supply Expense
l'roduction Expenses
Power
Superintendence
Pumping Station Lebor
Fuel
Miscellaneous Supplies and Expense
Repairs, Pumping Stations, Lines and Equipment
Chemicals
Repairs, Electrical Power
Lubricants
Total Production Expense
Dia\ribution Expenses
Labor MO'f'ing Meters
Labor Meter Department
Repairs Meters and Equipment
Distribution stores
Distribution SerTices
Distributi,on Trucks
Meter Service
Total Distribution Expenses
COIIDllerclal and General Ex~nse
Salaries - Accounting and Collections
Salaries - Meter Reading and Delivery
Salari.es - Administrative
Office Supp1iss and Expense
hinting
Insurance
Compensating and Sales Taxes
Water Refund Salaries and Expense
Traveling
Social Security
Total Commercial and General EXI~nse
Depreciation
Total Deductions
1951
Ja.8.
Increase
(pe.::,eas!l
$ 101.53 $ 156.27 $ 54.74
4,804.41 12,729.91 7,925.50
89.54 1,032.93 943.39
$ 4.995./.$ $13,,919.11 U.923.6;
$ 9,608.90 $ 6,363.66 $(3,245.24)
2,835.00 3,248.70 413.70
10,084.27 10,931.90 847.63
115.71 108.23 ( 7.48)
292.02 1,118.15 826.13
678.16 344.55 ( 333.61)
1,4.31.00 4,206.93 2,775.93
32.98 312.52 279.54
213.00 0 ( 21.3.00)
$25.2,91.04 $26.634-;6'4 j" 1,343.60
$ 2,693.00 $ 3,406.75 $ 71.3.75
5,.337.80 8,963.45 3,625.65
3,099.59 0 ( 3,099.59)
960.00 3,360.00 2,~,00.00
7,663.74 5,938.79 ( 1,724.95)
1,179.70 1,912.52 732.82
452.11 71.22 ( 380.89)
$21,,385.94 ~23.652.73 {i. 266!t72
$ 8,517.91 $ 10,303.50 $ 1,785.59
8,299.20 9,885.50 1,586.30
5,430~OO 5,690.00 260.00
2,423.83 2,657.87 234.04
1,610.00 3,509.86 1,899.86
1,250.67 1,300~OO 49.33
406.27 ( 218.30) ( 624.57)
1,163.50 0 ( 1,163.50)
643.82 566.30 ( 77.52)
851.70 994..42 142.72,
$30,5~ $ 34" 689 .15 l.it.a...092.25
$15.151.20 U.ia2..00 ,og L~.80
$97,,420.52 $11~.t.ill.6? !E~2LC'l
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96
Schedule "211
CITY OF SALINA, KANSAS
WATERYYORKS DEPART}{lENT
PIANTS MID PROPERTY ACCOUNTS
Compared January 1. and December 31. 1952
Total General Equipment
1.:'1-;;2 12-31...52 Increase
$ 7,277.28 $ 27,277.28 $ 20,000.00
765,677.39 999,045.U 233,367.72
50,838.17 60,838.17 10,000.00
26,184.28 106, H~4 .28 80,000.00
55,569.84 55,569.84 ...
99,327.02 130,048.70 30,721.68
$1;004.873 .9~ $1,378,96~ [274,089.40
$ 3,747.50 $ 3,747.50 $ ..
18,519.26 18,996.66 477.40
61,683.63 61,683.63 ...
34,686.93 35,163.27 476.34
47,824.04 47,824.04 ...
$ 166.461.3.Q $ 167,43.5.10 L-<153.7 4
$ 14,982.86 $ 14,982.86 $
3,580.40 3,580.40
18,750.84 18,750.84
3,069.37 3,069.37
28,545.49 28,545.49
26,L;l2.29 26,412.29 ...
3,170.43 3,170.43
15,186.88 15,186.88
27,541.25 27,541.25
$ 1.41.239.81 Llli.239.81 L - --=
$ 2,282.04 ~) 2,282.04 $
10,395.51 13,282.56 2,887.05
4,686.40 4,686.40 ..
1,269.02 1,269.02 ..
11,697.36 12,614.66 917.30
1:::]0.330 .33 ~gj34:68 L3,804.35
$1, 342,90itl& $1.721,.752.97 $378.847.42
!Gillj.bution
structures and Manholes
Cast Iren Mains
Hydrants
Valves and Valve Boxes
Stand Pipe Real Estate
Meter Boxes and Accessories
Total Distribution
Water Supply
Real Estate
Pump Houses and Derricks
Wells
Well Pumps and Meters
Flow Lines
Total Water Supply
~J2...iB&.. Sta ti2m!
Real Estate
Real Estate Improvements
Pump Houses and Stock
Cottage
Reservoir
Electrical Meters, Pumps, etc.
Venture Meters
Pipes and Piping
Water Softener Plant
Total Pumping Stations
~era1 Equi~ment
Garage and Store Buildings
Trueks and Compressors
Chlorinator
Laboratory Equipment
Furniture
Total All Plants and Equipment