Audit - 1943
~
\,.
~----,
~-,.,-----
--
---
~
CITY OF SALINA, KANSAS
~
FlNANciAL REPORT
CoveriRg the Period from
January 1 to December 31, 1943, Inclusive
/
'-.,,-~".~.
DEWEY N. TURNER
Certified Public Acco untant
SALINA, KANSAS
: '~-".; ~ ,
r '^.' ,"-~
, '\
'4;; t
.
~ ~"-"""'"
....MAy 1, 9 1~E~ .
( r....' -':" '."~+.' 'Z.'..L"
,- ", '". ~ '7:.. \~'.I rn'
".... .r.>'.'~
. " '~, '" --, ','
',," ,-(';',::},:T\!'V':'J.\'--'
'.
-"
, "
, ,
..'"
e
CITY OF SAWn:;", XATTS.A.S
BOARD OF CITY CO~'.J.HSSIClTERS
Wendell Elliott
Ed :\io:rgenstern
lL2.yor
Lloyd. ',1. Price
B. A. Breo:r...
J. H. ;,Loore, Jr.
CITY OFF:! OrALS
E. J. Allison
Oi ty 1.:::mc,ger
Ohe.,s. E. Br,uker
Oi ty Clerk and
Director of Fi!1CIlCe
Henry 11. Eberhc,rdt
City Trec..surer
e
.
,.. 0 -ro1P. r.. -\;,
\..I
\ \\
,,~
"'\. \
"').\.i
~1.\.~
I 'I II
l~m~v
jlli~A
.._~~
e
Schedule 10
-~
Schedule 20
Schedule 21
Schedule 22
Schedule 23
Schedule 24-
Schedt.:le 25
Schedule 26
Bchedul e 27
Schedule 28
Exhibit "D"
Scr.J.edule 29
.., l"'V '"'W 0. t\\ "1"1;': ... 7' '\,r.:. I. r,
v ..i..l. V... "-'.n...u.........I.'"1.) ....,......IW'..t1.!;:)
.,.. -.. D"'" X (,.. t I ~ \.
.;.",).:!. 00'1 L~)
Li~r&ry Fu~o--____ ~
.l__~~_ ~~~~______
Airport Fund-_____________________________-____
Bind:veed Control Fund-__________________________
Trust and A~:'ency Funds_______-'-__.___________
Water\W;-orks Depertment Fund_ _..... ....
----,---
Cexetery Fund-______________--________________
Public HeE~l th :Tursin@; AssOciotion__________.____
Ccndemnt-tion Fund______________________________
00nstruction Fund______________________________
Trust end Ager.cy Funds and CJel'netel'Y F)4nc--______
Cash in Custody of City Trea.surer_______________
Exhibit "EII
Schedule 29-& OutstEncUng Ol"ecks______________________________
ReconCiliation or B,'~nk Bpl!"nces_________________
ExL.ibit
fI,":!-1I
""
Exhibit IIHfI
Schedule 30
Exhibit IIIII
"~xhibi t flJfI
Schedule 31
Exhibi t
fI't,~ fI
".
Exhibit
"T "
J..J
Exhibit
fli'"
.~IJ,.
It
EL';,ibi t lI',1'If
Exhil:Jit
II"""
'-'
---
Investn,entD in Custody of City Tre8surer________
Q"........ry '''''Oll'''''~r' so"'" ''''0" ':;""" ''''....1. ~+.,..,n 'Jf' J04')
........,,1,..'-. v IJ.I.-'C.. l ..., c..a . J.,.~....::).J.i..:l.._lG....,l"'. . _ _'" <-
Ta.xes (Due in 1943) Assessed and. Oollected______
St.ate:llent of T c=:es Received from County Tre&!~.__
Sta,tement Sh01;:inS Al10c€ttil)!1 of Ta.'xes Received__
City Clerk's ReVOlVing Fund-____________________
St6tement of Receipts, Dioburse;llents and B21[lnces
of Ga,Sh________________________________________
CElsh in Custody of Cle:rk of City Court_______.___
Sum;~a.ry of Police Court Records______________.___
SUil1lYls,ry of Recor-ds of City BuD. dine; Insl'Jeot,)r___
Compa.rison of Depository Bonds .:md Balances O!l
Dep I) sit _______________________________________.__
Fide:.ity Eonc;s in Force______________________.__
T,..,.!":,'...."'nce l' n ?n'Y'ce ("'vOl118'1 ve of '.''''ter'."".....r'rC'
--_.~- ~.Lc,;, .;. -,.- ....;J.L'I.. r",...-., ~ ,.c.. \~'._.! _ ..........
[ep[rtme~t)_____________________________________
Page no.
~Q
.-'.;
41"
'"
41
42
4~
.,/
44-
45
~6
47
48
40
./
5J
51 8:. c::: ')
..;c
C:;7
./..;
c:;4-
--" .
rr
??
56
57
56
59
6J
61
62
{.,7
~ "')
64-
e
~
I,;;
e
3xt.ibit
lie II
...
lex}" i bi t
II ',II
"
Schedule 32
Schedule 33
Exhibit IIRn
Exhibit "s"
Exhibit III II
.h.
Exhibit "Ell
Schedule ,
.L.
Schedule 2
C T... TY' c.'..... ;;.' -, I . , .. ^..- ....
,1.' ~}1",11.. ~,'~J.~~' ..~~..._~~ Pi.':::
1 - (,~ t: -,
no.ex ,-.lonUt eil
Ac count s ::::.e c e i v 2.:b l. e -----__________ -_____________
StFte:nent () f 3ondF;c Ir,de1;tf: one 88-----------------
1:i.8conciliEtion QfJi ty 01' 831in[') Fiso[l A~ency
iJ.ccn:.mt-OutstauCii::l3; Bonds E.'J.d Ooupons-----------
Income Ta;: ',7i thr_eld--------__...;.__________________
Strc'tement of TemporGXY Note Indebtedness--______
Audi t Adj ustment :Sntrie s------------------.--____
WATi:;E':l9RKS DEl' A?T~.IEFT FUND
Gc !ll:TIen t s----.
-,......... --------------------..------
Ba~ 8"Dce Sh e et ---_______~ ~-..w--,.-......-........-------'-_--
profi t c:.nd Loss St8,teraent-----------------------
PIc.nt cmd Property-______________________________
Insursnce Schedule---___________________________
r' G,g:e ITa.
:,..".,
65
66
67
65
he
-,/
7J
71 To 75
76
;
77
76
79
~~";~\f.:~:< ';_~ff"
f):)ewe!J eN. fJU'l-ne'l-
iii.
CERTIFIED PU8LIC ACCOUNTANT
~alina, !J(an~a;1.
Ma.y 15, 1944
To the ~,I2yor End the Boe.rd of City CommisRioners,
S cl inc., Ke.ns a.s.
Gentlemen:
In accordance with your instructions an. audi ij has been
ma.de of the books end records of the City of Sa.li:::J.a.; Kcl..Usa.s for the
period from Jc>.nuary I, 1943 to I'ecember 31, 1943, inclusive. A
report of the audit is herewith submitted.
Oon:.ments, exhibits fmd schedules perte.ining to the Weter-
works Department are shown separe.te1y at the ba.ckt of this report,
and sep<::.rate copies of the :report no.s been suorflitted to the ~V8ter-
works Advisory Oommission.
S0 ('f;;; 17' OF 1T't.1'ij' C1TTDT rn
_ _..u 'V ./0. .r l.... .~;:,......=...!..
The D.udi t wn~ performed in ~"ccordB,nce vd th tbe generc;J. and
specific requirements of the ;_iDimul1l Standf\I'd _';'udi t Progress' ap9roved
by the Sta.te :,:unicipeJ. Acoounting Boerd Nove::1:.ber 21, 1935, and as re-
vised October 25, 1940, and included en eXEI,:nin3tion of tr.e records
of all Oity offices and officers exces.:;t the :,:unicipe1 Bend Boerd, The
Public Library BOord end The Public ReG.l th Fursini:.: AssCid:iation, which
boerds receive money a)pro~ripted by t~e city but heve excl~sive
control over the disburS8;;:.ent of bath the clUounts C'DDrciJri8ted to them
by the city 2.r..d otr.er '.:1aney vlhicl~ theym8;Y receive: -No. authr)l'ize.tion
to audit either of these have been received and no recort i8 being
rendered Cln f"ny of tbem. --
The resultsof t~e eXRrHinr-'tiJ"': rre set fl')rth on the attached
steteinents, v.'hich 2re listed in tt.e0refixed index.
1"1 ov:' H'~.nT'S
~~~
:S:XE:BI l' A
f"\;
Exhibit .A shov's F'und balEcnces Jenua.ry 1, 1';4;;} receipts,
disbursement l: and interf'J.ncl transfers during the year, together with
the closinG bc..12"ncies Dece:noer 31, 1943- Also c,t the fo:t of tr.is
st~.tement is sho,,;';!:' the Jc~nuary 1, 19~"3 balances in t!18 Investment
Account s, together with receipt E', disburse:nents, and dE!Cre 8se s, and
~inal balances December 3,1, 194-3. It will be noted that the sum,
~'303', 536. 24 shown on this exhi'bi t <::.grees with the Oash in the hands
of the City Treasurer on Exhibit D, and also the.I' the total of invest-
ments, ~$6,oao.oo agrees with Exhi'bit E, both e',S of December 31, 1943-
Gosh tre.nsactions of the Olerk of the Oity Court and the ';ia.ter Depart-
ment which are not cleared through tbe records of the Oity Clerk are
not included. in the ex.hibi t.
1.
, '~. . ,,:.~.. ",;
',,;
":',,-,'
.,
EXHIBIT B
e
This st;;tement sets fo-!~tl1 the actual recetut s as com'oared
1:vith the antici)8ted receipt s for 88011 f\md, tcsetr~er 'i;i~~h the c,mount
of e1:ces s or deficiency in recei~)ts os C0,11})c.red v:i th the Bu6get.
Actua.l receipts of cBs11 for the yec)x was ~5 6, 746. 29 in ex-
cess of tbe Bud.get, i'7]:)ic11 SU;1lrD.&,rizes 0.8 fc11o\vs:
Ad Va/)lore:n Tc.;,xes
";7-'-281 10
'i.r." ." .
Current and Delinquent Specictl
.Asses sment Te.,xee
'z47? 0,'"
." i.....-. U
Court Costs, Fines & Forfeitures
,n67.72
Franchise Receipts
Ill'" ?6
... --.."J.-
other Receipts
10715.21
.~56746. 29
Tot21 Receiots in Excess of Bud~et
EXHIBIT C
Statement of E.xpendi tures a.nd Encumbrances as compared
with Appropriations: -This st 8.tement sets forth tne casl'. disburse-
ments charged against ea.ch fund, together with the adj istments for
beginning and closing period encumbrances with the resulting unen-
cumbered 'balance s in each fund. for the 1943 Budget year.
In no fund, was there an over expenditure of the Bu.dget.
SCHEDULES 1 to 26, inclusive. Thece schedules set forth
the deta.iled receipts and. disbl'~rsements of cash as compeTed with the
budgeted, receipts and disbursements together wi t'h the a..-rnount over or
under the buo~et figure, by Funds.
Sala.ries paio to officel'c ctnd to regular employees during
the audit period were found to be wi thin the rates specified by or-
dinances and within the li~itationR ~re8cribed by the statutes as
interpreted by the attorne-y general of the stz.te of Ka.-n.sas.
Genera.l Fund: As 0escribed in previous audit reports, the
General Fund is subdivided into ten department.~, and taxes, both in-
tangible and tangible together with sales taxes are prorated to the
various depa.rtments except the Acn:ini strati ve and Finance and the
City Court depa.rtments.
e
AOlllinistrative and Fina.nce Department
During the year the city collected $13,726.05 from licenses,
fees, and permits, c'" increase of $5103.26 froll those collected during
1942. Clc:psificc,tion of licenses, fees and per;Tl!ts, tocet"hO'l" r:ith
the respective Gn:lounts collected is presented under Schedule l-A.
Fra.nchise ordinances in effect during the a.uCii t period were
examined. ReceiDts in each case were found to be in a.ccoroa.nce with
the ordinance and fr;:;.11chise agreement. The amount due from the ga.s
2.
e
con.iDanY for tLe l'2.st helf of 19L~-"'3, ;;~1572.13 8.S 9c~icl .lJy t::18m early in
1944. . It is set up in tbe acc0unt recei voble in Ex~ibi t p.
Police Courts fines and forfeitures G~ountin; to S16,g4o.0Q
o.n increc:se ,:>ver 19~-2 of $.1,159.00, were imposed during the audit
periQc.. A staternent prep.s,red from tbe records of the Folice Court is
shown under Exhibit K.
Distribution of the Cigerette Tax wes ma.de in ~tccordance
with the statutes.
Details of Sc.laries and wages, profeSSional and contracted
services, election eX0ense, a.nd a'C'Oroprie.tions, donations and dues
paid out of the GenerSl Fund, Admlnistr at i ve and Finance Department,
are shown in detail under Schedule l-B.
GEEERAL FUND-Street Depc:~rtment-Schedule 3. This deprrtmenti
is being discontinued and a sepGxate fund ests.'Jli9he~.
GENERAL FUND-Engineering Department-Schedule It. Very few
transactions were handled through this fund in 194; since the city
had no engine er .
GENERAL Fill!D-llilk Inspection Department-Schedule 5. Fees
from milk permit s, etc., ';':E'r'E' verified from the records and found
correct.
GENERAL FUND-Legal Depaxtment-Schedule 6. The receiuts of
police Caurt Oosts were :~1,994.o0, an increase of $94.50 over 1942.
This eInount plus tbe.t p.hown in the Ad1'flinistrative and Finance Department
as fines and forfeitures agrees with the total received by the City Clerk
from the police Judge.
GEF'ERALF1D:TD-Euilding Department-schedule 7. The receir)t s
in this depC'cI'tl:1ent are entirely fro~n taxes and the disbursements are
for upkeep, insurF,nces and S:3-1arief' at the City Hall.
GE~ERAL FUND-City Court Depaxtment-Schedule 8. The receipts
transmitted from the court to the City Clerk were less the anticipated
by ;h~43S. 28 and the net aefici t was ~$27l. 89 more than W9.E expected.
GARBAGE AUD RUBBISH REXiOVAL FUND-Schedule 9. This was a
ne\'i department in the General Fund to which Franchise fees were credi t-
ed. Equipment costing $14,349.68 was purchased in 1943.
Fire DEP.t\RT::iERT FLJND-Schedule 10. :{o attempt WCl.S mr,de by
the auditor to make any recla.ssification of items charged. to l;Iaterie,ls
and Supplies. Other~"ise nothing wortby of comment wc.s discovered.
FARK DEP1.RT1:ENT FUND-Schedule 11. The Swimmint.; Pool
receipts were ;:p7, 048. 01 more the.n a.nt icipatefl., while disbursements were
i~2,987 .12 more the,n expected, resulting in a net Budget overage of
~4, 060. 89.
e
~JEMCR!AL HALL FUND-Schedule 12. Renta.Is recei.ved amounted to
~2,017.50 as oornp2.xed with $.1,20J.OO anticipr.ted and with ~;1,79l.00
received in 1942.
SE?JJ.CE DISP0EAI.J FUND-Schedule 13. Nothin2' 'l':Orthy of com-
ment was found. in this fund.
3.
~:iTREET, pJ.,LEY ;"":TD SE'Ji5:R FU:TD-S ahedu1 e 14. 'rbis is co.
neVi" fund tekinq the ~:'lace of the Street Department in the Genera.l
Fund. No unusuc.l i teJ!8 were observed.
e
GEN:H.:Ri..L rLF'RorlElmHT FUND-Schedule 15. As etated in
prior audit re;::,orts, the irJcome in the fund consists ma.:i.nly of texes,
l1!)t only the o,d ve.lorem but also s-oeci8.1 taxes fo'" weed cuttinq: !'md f(lr
12yi.ni:-:: wa.ter lines, both from current ~.nd deltnqu8:::1t ij:,xes. A'l')21ysis
in full 58 shoi'l"n in Schedule l5-A.
'~r~.mH'R LIf"'UT 'P'Li'fT 'ITD P.....'.'''''R FTT'lTD C' be..::! Ie l' 6 'There
\,.t1.1.:.:.J...., ~ -.A'.l:"J , J..l,_:.J.(1 .t:..'~ \ \.).~1'.1 U..I:: -1..,)0..l ....Ill ..~. WetS
nothint::" found in this acc(mnt on which there is necessity of comment.
:SC?TD AHD DTTJ:PE2T FUND-Sched'l1.e 17. The receipte, dis-
bU~8ement~, and bF1~nce8 of the Bond and Interest Fund zmd the Paving
Intersection Bond 8nd Interest Fund 8.re combined under the al:vwe
schedule. The receiGts of this fund include ~d Y510rem te.xeEl levied
for the p~_yment of principal a,no interest em senerel bond issues for
the pay:nent of l.:;rincip;:.l 3.110 intereet on the Oityl s '3'hf;:r~ of ~peci~l
inprovement bond iQPues. The :?r()cP::.~.9)f 3)e<::iz'1 :::..gsesm!).ent taxes
as se Sf;8 C .:..sainst property ,,:,mer s for the retire,Jent of princi.fJ;;t.l ~;.'1d fer
the coyment of ,:)rincipc:l Cl,;'1d interest on bondB iS8ued to fL:.cv'1ce
0\"1ner1f' shc.re :)f the cost of specie:.]. Lllurovements are also included
in the, receipts of thi s fund. - ..
BANI) 7JlJ:D-3chedule 18. Receipts in the Band Fund are all
from Ta.xes and the cUsburse"r1ents axe made to the Saline:.l1:.'.nicipa.l Band
Eoz,rd.
LIBRARY FillfD-Schedule 19. Recei~ts in the Library Fund
are all from Taxes B.nd the dis'1:;u""cP;-::pnt S ctre ::lDde to the Free Public
Library Board of Salinu, Kansas.
AI?..t' ()HT FUIW-Schedule 20. The recP:i;Jt s in t.ht ~ fund are nor-
l!lal1y frc:y; T2.xes 8.n1 from the rents received for. the buildings and
(jrounds.
TEE E!!TDWEED FUFD-Schedule 21. I'Tot!'.:!."':12, ne <;Jding comment
W&E noted in this fu~d.
THUST A.."iD AC+".::T:1Y Fe~;:!)S-Schedule 22. stc:te:nel'lt of receints,
disbursen;er.t:) 6.ad ba1ences of cash for a.ll Trust c..nd Agency Funds EJ.re
i 1'201 uded separ .s.tP.ly under the above Bcbedul e to::;ether with a com-
,:Jarson between tbe a.ctual recei'ots, oisbu:rse;llents, and balc-.nces of the
~iremenls Pension Fund with the-Bud2et for that Fund. The blences
shown to the cred-i.t. of these funds under SchecL.'lp. 22 represent cC'.sn
belances a.nd do not j1'J.clude the investments owned by oertain Trust
and .b.c;ency F'-lnds. Tl~e fUD--='. investmer.t b::dscnce s are pre sent ed \.:4::-:.der
E:xrLi bi t E.
-
FIRE:'[El'P S PEITSION FUUD: The b2.1ance of the Fund as ctt
December 31, 19~.3 WLS :~'S, 239.09 which is ;,;ii, 76'J .91 les s than the limit
a.t r-}::ich e,ddi tional levies ma.y be made. Pension 9ayment S lUa.de to re-
tired fire::nen c.uring 1)43 amounted to;;;4, 522. 81.
FIP...E;";IEl'P S P.ELIEF FUnD: Receipts for this f'..lnCl, <:tre, as in
for:11er yec:xs, frolr. :interest and from the State's distrib1J.tion of in-
S'L;;,r ence oremium asses s;nent s on insuranoe cOiYl'o8.nies, wh i0:~ cmounted to
i?l, 600.73 for 194:;, 5S Cor:1p~Lred with ~~2,074.O'8 for 19L+-2. Investments
4.
,"
/,. ." ,.,.' ',":,' .... ....., "i.' ':
. ,:,",,',~{~,;--'i' ~I':'.,,;',:, olQ',_
"
. "" ,.',
'..
e
:ue-turec during the year ':Lllourcte6. to;2, 5~0 .QO. Dist'.J.rse:1ent s ~':ere
fol' :.:edicG.l &:n.d Hospitalization eXyenses, "mo for the .)re;lliums on life
and he oJ. th 2"Y~d. ac c ident insc.r3..~1Ce .t)C'J. ic ies, 0.8 well as'" payment s to
dis3)::;led fire:nerj H..:..rr{ Lacy, in t:J.e amount of ~720 .00 and sick bene-
fits in the ~uount ofi23.35.
"~1f!8.1S
t:-J.€
G E:..~ETfi:?cY E:JDO;i};~El;T FtJlJD: The only reee ipt s to thi s :.F''J.:J.d)
from deposits by persons ovmino, lots, to cC\ver perpetu:.2. r::are, in
amount of:$35C. 00 for the yeer:
EILLGF.EST ~.:El.lORIAL E~TDC,-;!..:E:,rT FmTD: The history and con-
dition of this ft:.nd to the close of 1940 hose 'been given in previous
audit repor~8. Inte:>::est was received durinG the year in the amount of
)+2.51 and ~~418.00 waS credited as ten Der cent of the net sales
price of space sold during 1943. At the'" close of t:he aucHt ~)e:riod,
the cash ftnd investment b8,12,uces of the fund were ';,5,7?4.3l, rE';re-sented
by caG=: in the amount of ,;5,224.31 and i n.vestments of .X5')O .00.
HILLCP..EST ::LE1JiO?.I.Al TRU2T FUED: This ccoount ShOViS the
trBnsact ions in regard to tr~E' sale s of }.:asoleuL'1 S!JCcC8 an.d DisQursement s
of money therefrclu s,r..d is self exple.natory. ...
WATERWOP':';:S DEFAP..T;IEHT FU:~D-8c't":.l3dule 2~. Thi.s schedule
shows a summary of the receipts and disbursements'" of the '~':3terworl:s
Dep<:.rtment Fund, which cleared through the City Treasury during the
year. As stat ed on p<:tge 2 of this report the balance oi' this fund as
at December 31, 1942, does not include all the cash and investrr.ents
of the ~ater~crks Department Fund. Addition&l co~~ents, exhibits, and
schedules pertaining entirely to the Waterworks Department are sub-
mitted separately on pages to of this report.
CEi.:ETERY FUND-Sohedule 24. Verifica.tion of Lot end Space
Sales ',''78"8 niacle from the Deed Stubs s.nd checked to the receipts record.
All other transactions appear in order.
PUBLIC HEALTH NURSING FUND-Schedule 25. Receipts to t1"is
fund are fro:r. ~axes and disbursements entirely to The Sa~ina Public
Health Nursing Association.
COHDEMNATIOl~ FDi:JD-Schedule 26. There 'Were no receipts
into or disbursemejts from this fund during the year.
CO:TSTRUCTIOH FUHD-Schedule 27. The va.rious Construction
project account were grouped under this schedule, and the receipt s,
disbursements and beclances or each project account, as 1.rv'ell as the
total receipt s, di sbursement s and oel ancen of all constl'uction pro-
jects are ch~~n therein.
STATE:JElJT OF INCREASES, DECREASES AND BA1A::!OE.'S OF !NVESTMJn!TS
Schedule 28. No tncreases were made in tbts f'J.nd during
194-3 e.xce;)t in the \Vater de'Oc,_rtrnent 8.nd the investments are growing
less ea.ch'" yea.r \d th investm~nts maturing and not being re-in~!e ated,.
~
CASH Arm n:V~ST;.I?,TTZ nr CUSTGDY OF THE CITY T:?EA8UP.ER.
The total ca.sh and the tot2.1 investr.:ents in tbe custody of the Oi ty
Treasurer as at December 31, 1943, 2.re shown at the foot of E.xl"_ibi t
"A". Under Exhibit "D" a.nd "E", which are discus sed in the follo'f"l-
ing paragra,phs, the deposits comprising the Treasurer's cash balance
and the particular investments comprising the Treasurer1s invest~ent
"balances are submitted in detz.il.
5.
':;""-
..~
. . '.'
'...' '.
,i,-'~"~~f.'4.~ '
,.,..
...-
'. ,.
e
CASH L: CUST'2DY CF C ITY T~::CSj..SUF..Z:::~-:!!:xhibi t D. Under
this exhi'bi t iF sr_:J";',n 2 8U::lj;lc'r~r st8..tement of t!:.e Tres.surer's C8s'h
l'~l-""'Co ~t .l..'1E' '''0''1' "'[l'n' ",.C" +'18 e'I'" " ,.t ~,-
~<._ C,C" c. d l;, .........6",1 L.J..1. vI ~ p.. 'lOC. U:lo..er eUO.l', 13:.18 receiot S Fnd
disbursements cle8r1n6 throu~h t~e treasurer's bank accounts ~urin~
the yer.r, &..n6. the t:r8:-Sturert S C881::. 02J. ').nce 2.t tte close of the pudIt
per ioc..
Uncel' Sctedule 29 benle o21cnces, DE confirmed to the o.udi tors by de-
;J':J2itc1'ies ere reconcil~cl to the r:e.lFtnce8 8110'J'7n by the Treasurerl B
~ecords. In accordance with the custO~8XY )rocedure, the City's books
were not closed until a few days after the close of the veer in order
that all receipts _cmd. disbursements applicable to t1,e yeo..r 1943 might
be entered. The d.epoeits shoVl'1l under dflte of Je.nu('1ry, 1944 on this
reconciliation consist af collections applicc))le to the ye8_r 1943.
The bank reconcilement also includes warrants in the amount of
)~17, 467 .10, which were dra.wn in favor of the st e.te Treasurer diring the
month of December, 1943 pursuant to 8n 2{Jpropriation ordinance enected
by the governing body for the pc.yment of bonds and interest coupons
maturing on J8,nu3.ry 1, 1944. These warrrmts were relect.sed a,nd cleared
through the banks during the month of December, 191.1.3, but were n')t
entered on the City1s records until January, 1944 for the reason that
they were considered 8,S expenditures 6.)p1icable to the ye.sr 1944.
The warrant s were drawn and released prior to JanuBry 1, 1944, in order
to make funds a.v2.ilable in the fiscal agency for the payment ')f 'bonds
and coupons lns.turing on ths.t date.
IlNEST:,::S::TS II\" CUSTODY OF THE CITY TREASUF:EH-Exhibit E
Under this exhibit there is shown a comD1ete descrijtion of the invest-
ment s in the custody of the city trec:,surer as at the beginning and
closing da.t8s of the aud.i t period together With rietails of the chs,nges
in investlY.ents during the period~
Investments in the custody of the treC:.surer on l':a.y 3, lS44, '.'lere veri-
fied by inspection an0 cha.'1ges therein durins the period from December
31, 194-3 to 1.~ay 3, 194-4 '.vere verifieo by the auditor. !nte:rest coupons
on bonds were pro;>erly a.ccou:c;:tec1 foJ:, a.no. inC011"'l from investments 0,,1-
leoted dl1rin'~ the <jerioo. was tra.cec.l into the record of cash received.
.... .
TAXES
The City'S share of the 194-2 taxes collectf'o by the County Tre~surer
Vi!B..S traced into the various City of Salina 1942 Fund 'I'G.~~ account s mein-
t ained on the recorCl.s of the S3J. i-r.8 County Treasurer.
Various corrections and a..djuE!tments had. been r'.C'.a.e on the books of the
County TreaSurer and no notificG.tton of the adjustments given to the
City , with the result th:::.t the recoroE of the Oi ty fsiled to agree with
those of the County. These adjustments h:;ve now been n1,:.de on the Oi ty
reC0rrs. The tots..1S were not affected, 'by Funds, only "the tc!X yeprs,
b0wever the varicus Dep8rtments of the General Fund werE~ materially
a1 tered.
e
From the reca:rcs Incdnt~ined by tbe County Treo.surer and without (3 de-
tz..i1ed exa.'nin2tion it appeared that the county had. d.istributed to the
city :1.te share of collections durins the yp.ar 1943 on t C'_xes assessed
during the period from 1932 to 1939, inclusive, and that thp~e 0i8-
tributions were me,de to the city on the o8.sis of the tax levies for the
ye:;:.,re in which the collected t8.xes were lev ied. It W8..S deter'Yl;_ned 8.lso
thClt the city credited collections on delinquent ta..xes to the city funaE'
on tbe sa'::e b:;.Bis. Durin2: tbe vesr 104"2 the count''J- remitted to the
"-' ... ./ ..,I
6.
./ ""'F' ',,";. "/'.,cc,'." {.,"_ "
e
e
; ,,-
'"
".,
~'
city intere8t collected on delinqu~nt taxes which acc~r8d 2fter the
date of the sale of property for taxes.
The County Treasurer's Allocation of sAle8 tAx residue to thf> 01 ty was
sor~ti~izerl and found to be in accor~~nce with the statutes.
SUivllJiARY Cm::FA.RISON A.~D RECmWILTATICN OF 1942 TAX€S-Exhibit }
ASSESSED AND COLLECTED
Under this exhibit the original tax roll apolicable to the City of
:~lina, as certified by the county cler~ 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 pur~ose of developing the
amount of 1942 taxes assessed but not collecte~ by the City. The amount
shown BEl not collected by the city was test checked to tbe county
t~e8surer's records of uncollected 1942 toxes as at the date of hiB last
distribution prior to December 31, 1943.
STATE~ENT OF TAXES R.ECEIVED FRm~ COUNTY Tl1.EASURER SHOVING YEAR OF'
ASS.a:;SSME~T A.i\JD :JISTRIBUl'ION TO FUNDS O~T THE BASIS OF AS3ESSI,;ENT-
Exhibit H
This stDteme~t shows the totel amount of taxes receiv80 by the city
during the year 1943 and the years in which such t&xes were levied by
the city. The allocation of city funds is u;on tbe baBis of tte tax
levy for the years in which the tax collectee taxes were levied.
Schedule ~n shnws the allocation of int~ngible and tangible taxes to
the various departmente of the General Fund. Error made in entering on
the records caused by the information furnished by the Oounty Treasurer,
has been corrected.
The Individu~l Fund statements of Receints, Disbursements and 8312nce8
of Cash for tax levying funds, Schedule"l to 29, inclusive, ~hnws the
total ad v~lorem taxes received by each ~a~ l~'Tyi~g fund or fund de-
pertmen t. Thi s exhi 81 t shows an an~ly 8i s by fu,nds 3S to del in quent,
current, tangible ~nd intangible taxes received.
CITY OLERK'S REVOLVING FUND
SU1crllAR.Y OF DEFC'SITS A~:D CHECKS ISSUED-Exh1bi t "Ill. Und*~r "Cash in
Custody of Ci ty Treasurer", Ex"h i bi t "D", which hBS been corr.a,ented upon
preViously, there is shown a ban~ accnunt b?13nce in the a~ount of
i50~.O~ which is carried an the bn0ks ae heing in thp custody of the
City Treasurer. That Pfnount, however, is an deposit in the City Glerk's
Revolving Funrl bank Accnunt. It is understand that this Fund 12 ~ow
not bein~ used. The City Clerk has used this revolving fund account for
the payment of certain CIBbls sgainpt the c1 ty, principally for
freight, express, and postage. He is subsequently reimbursed for
these payments by regular city w~rrants issued upon authority of the
governing borly. The above exhibit shows R classification of such dis-
bursements, which amounted to in tl)ta1~1,s<;4.94.
There is no statutory provtsion for a revolving fund such as the fore-
going. 12-2107 GS. 1939 SupP. provides that it is the Treasurer's
duty to receive and keep all moneys belonJing to the city and to pay
out the same only on Warrants drawn on the director of finance and
countersigned by the City Manager and not otberNise. In the opinion
of the City ~anager the exrenditures out nf this fund can be curtailed
or elimunated by making arr~ngements with the railroads for the pay-
ment of frei~ht Qnd express chcrges out of the ~aterworks DepQrt~ent
Funrl. Other paYLTients which have been mode out of the Ctty Olerk' S
7.
.''-:,:.
revol~T~.TI'.J' fund, Q1)ch ~ c.2. these JJ~ the;;:1~chf~J3~ of 9ost~t!:e stomps,
trc.vel1.Y1X €:x.;;enses 01 C1.ty OfIlCl2ls, ;c.11C. Sh:J.::::.r ite;;lp, could be i..lc"id
monthly in the 38ne mJ~ner 28 other clEius.
-
CO:.:1lllents as to verification of receiots ::lnd disbursement s clecxed
through tbis revolvin;; f'J.no are included bele...-:, und.er the co:nn:ents on
the verificat ion of c Esh rece ift s 2.nci di st,ursements of the 81 ty Clerk
and City Treasurer.
SU:J.IARY' OF ACC':mTTI:\TG PROCEDU?E AYD VBP.IFI OATT Ol; OF' REOEI2TS
AHD DISBURSE1!iEIJTS CF CITY CTJL?K AIm CITY TRE.A:;T}PER
RECEIPTS:
T~16 07.ty Clerk end Director of Fi:!l2YlCe is the ,tJ:t'incip8J collectin;:o a.nd
e.ccounting cfficer. All items of C2.8h :received, except taxes and in-
frequent collecti0Ds received directly by t1:.e City Tre:::.surer, are
bandleo first by the City Clerk. The City Clerk ctnd Ci.ty Trensurer are
orovided with stpndard tri~licpte receint forms numbered by the crinter
aDd 2. recei-ot if: issued f()r pach inc.ividual collection iTIfde by t~e8e
officer 8. The 0 j.ty Clerk deposited colI ect i0lJS '1"18 de ttrou?;h his office
on the zcversge of every tv:o or three dC:7lS, ~nd a test check of bi s
recor::lE' i!ldic2ted that his cC'llJ_ecti,)I:s were deposited. intf;.ct md
pro~;r~t1y .
Du-01icete recei-ots were iSEued :frO'D. 11261 to 13911 End receipts 13912
to" 16857 re'n~in- on he.l1C'.
The Oity Treasurer reports eaoh of his collections sepe.rctely to the
Ci ty Clerk &.nd such collections 2.re recorded on tbe Clerk's cosh re-
ceipts record. The City Clerk's records, therefor, reflect ~Il
collect ions mede by the city. The records indic2ted tr.,a.t the City
TreEsure~ ~~rl prn~pt1y de~osited :J1 Bums of money coming into his
hencs.
Dup1icC'.tes of recei'pt8 iefue6. during the c;udit[)eriod by the City
GIer;: 8.l'd City 'rreasu.rer ~vere trp,ced into the Clerk's record of c8sh
received, and the mathemciticcJ1. 2..cc\Jr::tcy of th1"t record W,1S verified.
The a.uditor scrutinized. tbe fund ole.8sifi.cation of reoeipts, OS shown
on the Clerk's cash record, for verification of fund dis~ribution, ond
tLe clfssific8tion of receiots wi thin fund.s W8,S test checked. ~~ontbl1r
totals-of fund receints were tr~c~d from the c~sh receiut8 record into
the funA led0er. The entries in the Ch~h recei'lts record were also
tr....ced ;,'"l+'n t.l-'p ""''''el..,,+.q ~n"'l.TC'; Q Tp.cor..:J <,'''fi 1"'t..~t recr-rd WroC' . T'''''~.en
~ .'" '__""d __._.,..,J ~.'. -'_...(.,..~ ;;10;.;_..." ,..., \"":, ~,.... -.J_J.(;.. -,....J "'t.:;..~. .-,-.JV "'-
to be mstherr~tical1y correct.
p.eccrcr' ~f licE>!lees issued and other ava.iIcble evtdence of c2..sh re-
cei"':.red were ~:J.so traced. into tl.c Jlerl:1 s C::i,s:;. book. The collections
of the 01 ty Clerk were tre,ced int0 the Tre :-SL~rp:,:, J s bank account.
Col1ecti")ns of the Treasurer were a18:> traced into his v:::xious banl{
acc'Junto. The threp. 10cal banks were F::;,-...roved t'..E' de~:o13itories by the
'~overn;n'" '00(1" "'.,... Ju""'e 10 10"2:7
6, .. .... E: --.,j...... ....L J.... .../ , ,) .-"'.", .
-
A count of cash on hand in the offic~ af thA CitK Jlerk weE ~2de on
Janu<::ry 2, 1941~. 08.8h on nfl_nd, applicf.b:'..e to 19 ~ 3, as of the date c:
tree o::.sh count I. ~lus subsequent a.udi ted receiJt s of ca.sh a:)olicable
to the ye8.r 1947 '."lere deter~~linec. to hsve been. de)osi ted. in- J8.nuo.ry,.
Ig44. 1:'l:e!"'p 19LJ.!. c:.p().osi ts '\\ere entered on t:1e books 8.2 ().t Decembf.':!:'
7,1~ 1 q 4 A ..
,. , .-..; "..
08.81'1. on hand a.i::..:,::.l iCBb1e to the yee.r 191.!.4, Zo.: ,-,1: the dc,te of the cBsh
count, weer' cOL.lpa.red 1:i':i.th the recorc1R 0f cash receiveC'c :fOT the year
0.
.:
e
:,
e
,"
:
,"
"
.' . .' :' ". "... .. '," .',,' ',,"'.' '. '.."C' ,"~ ',':'1""
" ,
"
'" ,..
10441 'Phe C"",.'.:......te recol.~t'" l.'na"l.'c"tec" t-l~~.;. r_' .....t.",Y'I f th.... .,rl1lL
;.. . -~ t~..t'...........,-,o. ~ . ..... ~,.; \:. .1. '{'~, J:. ~I"l~ V C:, OO..l. l.u..:.. 'J '... r:.: k'1 :.:...,
::;:)11ect"i0i18 on r.S~lc. as 2.t t>e dECte of tbe c8shcoUDt T!\eTE' received b~r
t'""c ..... t.,r riu'''': '1:" +'~e 'co"'''' ., 0LL"7 T" ",,"',~,".,..."i..,.. e"'", t' '\-.'i ",,,"'t, r
,._,. <...:1. .; '-- - .L'Q ~~J oJ" _" ,w/',.. ..I.... v..v'-' . "''-hUe J "J.. n "'.w8 """~' I)J,8.r~OrC'-
oed...us the Oity CJle:rk did nc';.::; 0.eposi t the se c..dvance cQ11ec+:i0ns until
~fter t~e olose of the ~udit peri2d.
JISI~{!2SJ:~~~:~~3 :
C~clr11 vouchers paid durin:~ tIle audit period we1:'e ex&.:.lined 'by the [:..ucHtQrs.
It ':,-a8 :1oted th2.t a fe'_'V 01ctirn voucherE" '.",'pre incociDlete to B;;:),::,"t'')v21.
ApprOVal of i~'~eC)e olaim vOllcheT's Virs obtair:ed at t11e su.::cgestion of tl~e
a'..121.i tor. The 2ddi tions a_no extensions on cJ.s_im vouchers were test
checked and [. few errors, eeech invol vj Y':'::' only a small 8iY.Dunt were noted.
:::nair.:: vouchers were traoed into the Clerk' s Vlarr~..nt register) and the flJ.nd
dj.strib'_1ticn was test oteclwd. The:'11clthemcticC'J. accura.cy of the Oity
al~rk~ s wC!r~~nt register vIas fr?ven ~.~nc. t:!:J.e fur,d t:)tal..~ of. e3c"r:: appro-
prlat~on orU1.n&::l.ce v,ere. tr<:.ced 1.nto tne L1.!:d. ledger. rOst::':1gs i"iere
te~1:; checked fro~J the Clerk' s wc~rrant re::ister to the disbursements
analysis record, and th&t 1'ecord vIas proven to be mathe:'l16,ticnlly oorrect.
The city U~E' S 8 ',,"arra.'Ylt form for ma.:cir:e:. di sbursement s) Yis.icl~ becomes a.
check on beine sisned by the City Tre2surer. The Treasurer uses a
rubber zt~~~ fascilile of his signature for this purpose. C~ncelled
Cb~0:::S were e~'cc.:Ji11ed c:.,!;.~:, checked, to tr~e appropri&.,tian 0rdinance.rAoord.
During the course af my examineotion of the report 0 of the swimming pool
cash receipts ) it W8.S nated tha.t the msn~;.ger had in come instance s
made dis0'..n.'sement s O'.lt 0 f hi s collec tiCi'1S anc. that he had remi t ted the
ba.lEl1ce t-: the city. These disbursements d.id not involve a Bubst2.ntial
Sil~n: however, it i::: reco;rl~ended that tl:.e receipt s from t'i:e operation
.')f' the S1;vL{u11ing pool be depo sited inte"ct, cmd that claim vouchers be
filed for all swirt::~.;.".1g pool expenseB to be paid. in tr_e regulax mznner.
Dr'::;3U::<_3EILS~HTS OUT OF OITY OLERKI S HEVOL Vn~} FUED:
All checks is::ued by t'te Oi ty Olerk on his relTel vint; fund were ex-
amined. Cheoks this yeer f.~r postage we:r'p C""'c.Unarily made d.irect ar~d
endorsed by tbe Post:master. Other disbun::e::1ents made from this fund
ilere ordina.rilly not supported "0'./ sworn clai:::.s 1)ut by invoices, receipts
or memora.nda as to the amounts d.isbursed.
FUND LEDGER:
The city mainta.ins separate fund a.ccounts for the cash and invest:nents
of each city fund. Posting'S to the fund ledger r:Are tral:ed from their
source into the fund ledger, and the mathematical accuracy of the led~er
was proven. Fund ledger balances were comp'.lted, and a trial balex:ce
waS abstracted. fro''n that record.
TREASURER'S REOO~DS:
The Treasurer1G record of checks issued and deposits, and bank balances
is maintained by 8 'bookkeeper in the office of the Oi ty Clerk. This
record Vias not maint: :.i ned by fUT'ri,:", 0.::;' it is required under 12-1016 G.8.
1935.
JLERK 0]' THE CITY COURT
STATEl.::g;:~T OF RECEIPTS, DISBURSElIEl{TS Arm B.:-'.LAlWES OF CASH-Exhibit J
Exti"bit "J" sets forth the cash bala.nces in the custody of the Clerk of
the City Court, at the beginning and end of the audit peri~d, together
with HeceiptG anc:. Disbursements during this period.. TheBe fi2-''.lreS are
taken fro~ the recQrds ~f the "Clerk of the Oity Oourt".
9.
At the foot of Exhibit J iE &. SU:11{18X"' sho7J'Yl of fees on hand ond cash
balances as at Decenber 31, l;~'3- ~
e
Reconciliation of the "Cler2r of the Courts II cash bala.nces at the FarmerE'
:rational Ban:{, Salin0.) KansDs, i8 shorm on Schedule 32, c2,ncel1ed checks
Viere e;::';::1ineo f01' sie;nG..ture "wd indorsem~:mt _ The Clerk of the City
Court ~!18int8ins ~., record of cash received &nc.. di8011rsed, a ledger of cz..ses
and a ,l1ont:lly reconcilia.tion of c~s(-> balances with the cash balcmce.
Verification was ma.de by comparison of cancelled checks with disburse-
IT.ents as recorded: by proof of monthly foot ings "0y c:.dc:.i t ion: by addition
of duplicate receipts by months &nc comparison of such totals with
ani.ounts recorded and by test check of indi viduel items of the record: by
verification from the records or re};?orts of city e,nd county officio.ls as
to fu"TlOunts shown paid to them: by test checl:ing of items of receipts as
to amounts shown paid to them: by test checking of items of receipts and
disbursements to tbe Dockets.
Your a.ttention is 8gain c3.lled to the fact that c..:'11ounts
dule are not in every instance the o~ount8 specified by
G.S. 1935, though u~ifor~. A Lint of Case Balances ~re
this report since it i8 2 p&rt of t~e Clerkls perm~nent
o~ the fee sche-
(':;"<:-127 1 ':),/ .~l-;;h)
"-'-' ) ...,. t..-.I , .....__ / ...~
not set forth in ~
r;~c C)rds. ' -
POLICE COURT FlEES AlrD J!'CllB'lnTURES
A piblice ~ergeant acts 8.S collections officer for the Jud;e of the police
Oourt. Entrif'c :;.,..,~ -l:1:e police Blotter show the amount of the Auoe~cr.snce
Bond c_e)osited: fine im.Josed, or other dis'oosition of the case.:. fine
~ ~ ~
colleoted. or paid ~)y work: and other informe,tion reg3.rdi!l~~ the case.
Receipts for fines paid, are issued from a duplicate receipt 'book: the
duplicate bein;; ret~"ined.
~:
~jash, Ef' received, j.u fines end Bond Forfeitures is placed in numbered
case envelopes ,~7hich 8.re accumulated u::ltil t'l:':.P end of each month, when
they, together 'I'd th other si:l:ilarly numbered case enveJ.0.f>es containing
fines, workout, pa.role or dismissal evidence, are turned over to the police
Judge, who reconctles t:-lE' c ash and other i temE: with hi s docket recor.ds
and prep r;.res c,!;. an21lysis there of whilJh he submits to the City Clerk
together ~ith the cash received.
The analysis of fines imposed for the yeer 194-), as prepa~'ed and submi tte0.
by the police Dep8,rtment to the City :Manager, was verified c,nd found.
correct.
The cash analysis of cC'"s1:-~ received by the police Depa.rtment was like-;;ise
found correct a.s sub;:..i tted.
SUMJ.vIA..'9.Y CF :fOLICE COURT F.EC0::?DS-Exl1ibit K
This exhibit ShOi'VE the Ja.nuBry 1st and December 31st, 1943 bale"nce of
uncollected fines by years 1932 to 1942, inclusive, together ~ith 1943
collpctiOnf~, po,roles, workouts and dismissals by ye&.rs 1932 to 1942,
inclusive, and fines imposed by na.ture of offense, for the year 1943-
e
Vel'ifi.oatiol1 ';;8S ,no.d.e by adeli tion of th.e cLuolicate receioi; 8 by months
a.nd comparison with oash re)orted a:Hl ,ci1 to the 01 ty Cierk. Test s '.vere
':18de fro;;:,. duplicate recei~)ts to the enve10pes oDd from envelopes to the
.Police Blotter. Each pa{:;e footing of the Blotter v',aS proven G.na. compered
'wi tl: tbe pEge ["'-8lysis for each month. 8U;Uill2.ry of lnonttly fines 8.nd
oollect ions 1!iC?S f:lc..de for the ye:r 194 ~ fro:i1 the Blotter end com-ocred with
those reported to the City Olerk ['nd Oi ty:\~[;.noger. ...
10.
... '", "
"
,'" ,
. "', '-, ",' ~'"
, ,
e
Duplicate P.eceipts number 1713 to nut'.1)er 2390, inclusive, were used
r<" - '1" 1.' '" 1 n L~ "7 -. " - 1 1.' C ~ t e .,.. A (' e ,. t "7'" 1 t ~ ,...;;..,,, ' 1 .
"",d... ^~S~),. .I.i.....1:-'- C~l.,v "...p S c..-'~) 0 ':;0/';, 1.nc.....U81.Ve. The or;nter
certified tocrlntin:- -;;60:J dunlicate J~eceJ..',-.ts' J.."o'1 1041 DUI~l;c<:'-te-r-e
.;. -' ../ ...- -" - . .,. /'. .J:rl _" '-A.: -
ce~pt8 2~91 to -;60.?, in,clusive were unused.: iJe'J': Receipts w'ere printed
!:'na put 1.:1to U88 WJ..tll ~r:e new Chief 0f Pelice' s no.:ne impri!lted, Ja:o.u8r~T
1, 19~. +' Th:: Otd receJ..R~.~ l1!ere p2rtic.:,11y used &S scratch j,::si)er by the
new O]:11.e.l.. tie ..18,S certJ.Ilea to me th.'=lt no receiDts \'Jere issued from
the old books 1;:1 1941!-. All rem2inins recPiptsi,ere destroyed i~~ t:le
presepce of the Oity henfger by the auditor.
CITY B"CILDDJG IFSFl:~CTOR
2'.lmm:ry of the rec.:)rds of the Oity Build.ing InspectOl', .s~~hibit L. The
records of the City Bui16inb Ins!)8ctor for t:ne )erioc fr)m J:mu2.:ry 1,
to December ~l, 19lJ-;, were eXc.~Y.ined by tbe c.udi tor.
C8.s~h received fro'~1 the ccllp'ction of fees ane issueD-ce of perr.li ts,
as sho\!'ffi by the duplicate receiots, VIere trececl into the F~e,ister of
collections maintained in the B~ilding Ins;ectors Office, a~d from the
B.egiste:r to the :nonthly reports and. reinittances to the Oity Clerk.
Under Exhibit L there is s!:'Jwn a c18ssification of the collections
made by the Builfing Inspector.
Fees charged aPgear to be in accordance 1T!i th the r:'lte 8 siet by Ordinance
with ~he exception mentianed in t~e 1940 audit report.
DEPOSITORY BOITDS
COI,::FA-"9.ISmr OF DEPOSITORY BO:mS pJTD BALAi.TCES 011 DEPOSIT-Exhibit M.
Under thise7Jlibit the balcmces on deposit as at December 31, 1943, a,re
compa,red with the amounts of depository bonds pledged by b2.nks as
collateral to secure the payment of these deposits. The local banks
have pledged United St ates !3;overnment or KansaS 1funicip 81 bonds as
collateral for deposit of public ~oneys. The governing body does not
approve depository bonds as reCiuired under l3-21()7 G.S. 1939 Supp.
The a.udi tor ascertai:.:.ed that depository bonds pledged by banl:s
ade4uate1y secured the deposits as at December 31, 1943, and it ap-
peared that deposits v:ere a.dequate1y secured at all ti:;'19S durins the
yea-t' .
De)ository bondS held fa" safe kee,')ing in local banks and receints
evidencir.g depository ',:)onds '?Thich are held for ssfe kee9ing by 'Out of
town ba.nks were irlspected by the auditor on May 3, 1944. Depository
bonds held for s6-fl3 ~ee-oing by out 'Jf town bo.nl:s ".,,:,erp confirmed by
correspondence with those ca.'YlI{s.
IESUR.A:r::OE
e
FIDELITY SONDS IR FORCE-Exhibit N
Fide1i t~T bonds in force as G,t December 31, 1943, as deto,iled under the
above ex.~i bi t, were inspected by the auci tor :snd checked t') the
stG.tutes and to the City ordinsnce to deterlnine that suc:-~ :X)::::.c'.s :.>et
stc;tutory req,uire::'fcents 8.S to type, amount and, a.p)rovctl. ~ll fidelity
bonds e::c",~t tp.cse of the Cle:rl: of t~i.e City Court and the MarShall
of the City Court 2,re in C1J.8tnoy of the Oity Clerk and directorQf
Finance. The bonds of the Clerk of tbe Gity ~ourt and the ~c;.rshal1
of the City Oourt are in custody of the County Clerk as is provided
for '.-:n.der 20-l42C' <:ond 1~.21 and 50-204 <:ond 205 G.S. 1935. The bond of
the LlcX'sh2011 of the 05. ty Court is crawn in favor 0f tbe Sto,te of
11.
e
f.8nsfu3 and/ or 2s"line JOU"0ty rether thc.n iT' favo'r of the G:!. t~" of
Soli:::". T]1e lic;.oility of surety compa.nifr:'Jr~ c.,ll fidelity o0nds ':::::...c
ccnflrxed ~y cnrres9on~ence witt the home ~ff~ceB of surety companies,
2.nd ~ct V:ctS 8.scertc.ine0 that eecll of th("se compenies no.s 1'1.utt.arized to
0.0 ous:l.ness in the St<.:te of KaTlSes.
Oontin':12tion ~e:tL~:i_cates a:t'8 ['till iC8ued 8.,t renewol date by 80::o.e
Co~;pc..nles, ano 1. t 1. S reconmenoed thc.t i!lst ead, neVf bonds be secured..
III SUR.AECE IF ]'OP.GE:- "S~:r 5b it 0
Under this eyJ1i l:Ji t there i: shovm 8, su'::m.[.ry st'3.tell1ent of limslJrance
coverage on the various I)rOpertie8 owned 'oy i'l,p city, to[etber v:ith the
o,"Dount of tll.e annu2.l premium on theRe palicies, and other pertinent
in IO r::'lcNt ion. policies are issued in most inrta.nces to c01.rer Q. period
of either three or five yeare. The c.rnount shown as at the 8.nnual
prerniur"'1 rel,:::resents the p0rtion of the total prer.dum applicD,ble to ')ne
yesx's ins'..1r&nce. The property listed under the heading "Cit~r Euilding
and Oontents tl is i~eured for a total of .~113, 7')0 .00 by tvrenty-tv:o
inst;runce compa.nies. All of the policies in this Group bear a ninety per
cent co-insurance clause.
The Salina, Transit Bus Policy in the hZ.nds of tl1e Clerk j.s payable to
tl a corooration" Bnd it is my un6erstsncLin::;: th:::,t liThe Se,line. Tre.nsi t
Company II is now a. p8.rtnership. ~
The Memorial Hell Building and the contents of tr.at ouild.ing a.re in-
sured for a total of ~153,OOO.OO by twenty-four insurance companies.
Each of the ;;01 ic ie s in th is group cont c.i ns a. ninety )ercent co-
insur8l1ce clause. Nece ssery corrections e,nd additions were mG.,de on two
policies during the course of tLe audit.
Insurance covering on llliscella,neous properties 0 f the ci tJ", wJli c11 are
n0t included in either of the above groups, is sho....vn sefPTately under
Exhibit "C". Eo insurance is carrieo. on the follo',ving:
1. The Public Liebil:L ty 8nd y;;roperty Q.r...mege insuranc:e on city
builo.ings and pre,:1ised except the Memorial H0.11.
2. Public Lio))ilit~" end property ct~ma.ge insurance on automo:Jiles
and trucks includins fire trucks.
3. Ins-:lTance on house 10cated in Oalcda.le Far:::.
l~. V;orl:l:.en's c:JT.::pensation insurcol1ce.
It wO.s dete-rcined thp.t insura.nce companie s writing insUJ~a.nce cn city
"C.roGertv were 8.uthorized to d') business in t:::8 8ta.te of KanSAS.
... ~ oJ
ACGCU:JTS P.ECEIV.ABLE
e
ST.AT-~:. :SifT OF ACO:UliTS EECEIVAELE-:SxJ:libit p
Amounte due to the Vc"rious funds of the city &S 3.t Decem.ber 31, 19~':;~
8S deterl.Y!ined from records 01' &.ccount s recei vBble Gnu from other
sOl1T.ceSare cli:;,ssified under this exhibit. The c1J.di tor did not :M:'.ke
3D indeoendent verification with debtors CB to the correctness 0f the
C'.ili,:>unts. shown BS ~'ecei v8.b1e. This exhibit does ~lOt include unpc::.id
taxes for 1942 2.nd prior :r6crs
1 C)
.L '4_ .
. '''if.;~ _'~-"~-~17,- :.'~"-,:,: ":"~';_:',:,~*;',' ~',:' '1, ':,: :;,:~.,,!,
AS C SUET 8
l.."": i,yt.'KT ":;'1
_J.. h..,., ~.u...J
-
ACcOlmts ....:J:"yeole erf: clrssified 1FT funds unr3er~:x"l~,i'o;t l',. m1"'.'.e t"
. - -_ ~ - ..., amOUDc
included BS li2~ilitieR ~ere 6pter~ined froI ins~ectioD ~f the purc~ase
Cr6_er l:z.e..'.-;_;tc.teT ~::lc...i:J.'':cE_irlec1 tl:e (~;+\l r-:"'l..~r.'-""C" ~~P:fice
,oJ V.J..V.J v. '."-'. ....' '-',......,-- '.
STATEiLE1':T OF EO~TrBD DTDEB1'~mJ.iL8S Exhibit ~
This st~de:'.;ent )resentF in deteil the bon0pci ir,c]ebtedness :>f the Oi ty
of Sc:.l:t::1&- c,t December ;,1, 1942 Clnd December 31, 194J, to,::;et'ter with
bonds is sued. 8.nd bones r.etirecduring 194,;. The following is a. sum-
lJ&..ry of bondec~ indebtedness classifiec. as to the type of bonds out-
standing:
Out st a.nding
12_71_4:::
General Bonds )/351, 38').00
Soecia1 Im,)rove-
li,ent bonds - 120, 690.09
)18.terworks Depart-
ment bonds - 93,00).00
Tot):;l :':;~;64 qol"'\ tiO
_ il....... '~"''''''.--,1
R~tired
1943
'i~\~1J.. ';-'ti^ 1"'\1"'\
}u . , _' .., .~~ . \,.'\...
Outstanding
12-31-43 -
:;;')601' :::;"'0 Ii("
'tJ'- , ..,. --' .,."v
19,440.09
101,250.00
;t 62,000.00
.;'+29, 750. oc)
:=\1 ,000 .r)Q
b"\--''?:5 '='4 ^O
..D.L!. ,..... ,0.' I .
I, ~ -.;
The fo110win2 stctement eho~s the maturity date of Bcnds outstcnding
Dece~ber 31,~1943.
property Owners
Yecr GeneI' 0..1 Oity'S S'hsre Total ShE:re ';rat er Total
Due Bonds S'oec. Bonds Soecial Bonds D'8'[.J t .
1944 ." 7;;'c 'if'."'" 00 'r1 ;~~,."" 97 '"7,4 6.-., ')7 74 .:: 05C1i 66 :~71)'1('\ "'i"'.:.l')(C25 tio
",,' '..)'<~- -''/. (.,.:.i ..I 1..... I . -,' . ...J '- I .,' '" / ,pi t · t', ......)."1....,';1' coo .'......
1045 405n') (\t"" 71':>''\'1 5 662C) . 01 10004.19 710('\0 tin 07625 tiC)
,- -' '" v- __wi (;...v. ':.,. ,,/ """ ...",- /t --
1946 4ol"\ti/ 00 6270.59 a7270.59 1i)7t;4 41 r7C2h
../"";-..,,11..) . -.,I.." . o 0 .;>.00
1ei}7 7051"\'\ "'0 h:.'.62 :J1 Y-h9 10262.79 a6625.00
,,' ;;I ,-' 'oJ . '..1 ~l...o .-..... 0-' ",<- . 21
1946 25000.00 68 62. 21 -':1;< 6:J 91 1('?69 7.0 ,2125.00
,. -..J -...-- __..,;_ 1,.-. ;J
1040 18500.00 1425.71 100?5 '71 4699. 64 .94625.00
./ .; 1058.~6 ./;;1- .4
1950 7008.00 8058. 6 2666.~ 10925.00
1951 985.53 q~5 5~ 1939. ,7 209r,;:; 1"'\1.'\
-' u . ..,' "" -'~. '.....y
1952 119.93 119.93 5'30.07 ~t:'t"\ 0'"'
'.'J....,;. '.J
~. hI' .!1,4-- 1"7,1"\79":<:"" "%.0 'J:61"'\r,;:;1"'" t:,1 ~62800.00~429750.00
Totol:tp2 -0500. OO~ 07 :,;2. '39 4i'J.J 1'- -Ie:.. .JJ l.tt' ..1... __ { . '-'.J.
General Bonds in the (]"ll:ount of..~f266,508.0C and the Cityts share of
pa~:ring bond.s in the amount of r;p40, 732.39 out st eI.l ding as a,t December 31,
1911.; are J,)uyab1e out of ;roc~eds of the tax levies for the Bond a.nd.
Interest Account.
~he property C\rn.ers1 shcxe of ycving and 8ewe~ bonds in the rmount of
$60,517.61 outstanding as at December 31, 1943, are pays~le out of the
'proceed~ of sped.cl asse SSinents which have been levied ag's.inst property
benefitted by the imorovement. ':!sterwork s Department Bonds outstanding
in the a~ount of $62:000.00, December 31, 1943, are to be retired out
of 4?Erning of the ',7aterworks Depa.rt:nent F'\,md.
e
The follOWing stEtteJlent sho'i:s the a,lnOJnt
clo~e of each of the p8st eight yeo,r8:
rece~~~ ~1 107h
~ ~~~-- ~-, ~J~~
December 31, 1937
Decem~er 31, 1938
of bonded indettedness 8,t the
"'I 71 -, (::: 1'... ,': 6
*' , '.... "'"';, " {:) J II C '
... 11. ... ~, ,;..,' f'\1"\
1,1 ,1, c.O..... .....
1,145,t!.80..02
l..3.
','\lA.. ',,>;',:;,
e
DeC0!~J.)er
December
December
Deceai1)er
Dee erne er
31,
31,
"Zl
#/,'.- ,
-':1
,./.~ ,
31,
lC:9
194-0
1q41
,. .J..
1942
1c.47,
,. ...
:~:l , 005, 266.40
~; 7("\, 7 -;"~J 49
_.".,.J t ;,-~..
7r"-./. ,:>C:~ ,:>C
1'_ ,~co.~o
~6~., 990.09
29,75().OO
ReconeiliLtion ')f the Ci tiT of S:::linp. Account-Sohedule 72
T:C.F) balance shown <J.E unp&id Deoen'lber 3,1, 19 3 h2.S been oonfirmed by the
S'cste Aocountent. C8ncel1ed 'bODOS 8.nd coupons )e.icl by tte Fisoal Agenoy
during the ye 3J:' 1943 were oere fu,lly eX2}!1-1.ned n.nd checked aga.inst bond
record, a.nd fou"lc. t,.., be proper ct'Cir@:.es.
T:E;IvIPORAP.Y HOTE rTD:!i:BTEmJES~'-E}j-1.ibi t R. This sta.tement Sh')'NS the amount
the city oVlec. a.t the begi.nning and c10se of the audit l)eriJd, together
with changes occuring during the ye8r. Tb.eee unpaid notE~s ere owned by
7i3.terworks Department 3.1'1() wil J, ",e repaid. out of pr0ceeds of a bond sale.
1.UDIT lillJUST1:'::rTS: Adjusting entries shown in Exhibit 8;, po.ge 70,
have oeen placed on the books.
:'.inutes and Oro,in8.nces: The minutes of tre meetings of the governing
body during the audit per:i0c', f')rdin~mce enacted during the period,
ar,.d the 1939 reviseo orCL1t,nCes werE' revie'.'Vecl for Yl13.tter pert8.i:~'1ir-3 to
the eJldi t. The minutes a;;;ear t':l be complete and in gooD order.
During tbe course of the Budi t) exp18.yu:.tions of va:rious ~2::vtters
'~ere obtcdned frO;:i officers end emp10yee8 c:f the City. I wish to ex-
press my ap9recietion for the cOiJpere.tion ::'.1"0 ("' f:"sista.nce of all those
with whom I C8,J."!le in contact.
CERTIFICATE
I certify, that, in my opinion, su.1Jject to the fClrE'goin[; comments, t'he
accompanyingexhibi t s, and related schedules, properly reflect the
financiz.l condition of the Oi ty of Salina., KansaS, as etDecember 31,
1943, and the results of its operations for the period fro-rn Janue.ry 1,
1943 to December 31, 1943, inclusive.
I further certify that, subject to the comments pertaining to the
';Jc..terworks Department Fund., 8f'. srJ)\im on the f/ss.'es int".:ledi8tely follo'V:.'-
ing Exhi"bi t S of this rep0rt, the exhibtts s.nd schedulps ~?ert8~ning
to the \7o,tS:O'i,OTks Department Fund c--:Jrrectly rE'f1ect the Il.ncnCl.8.1
condition of thrt fur-d 3.E B,.t Dece:uoer 31, 194.;" and the results of the
oDerations of that Department for the period Ja.nuary 1, 1943 to
December 31, 1;4;, inclusive.
f.e
Respectfully Submitted,
~
ftr/fb i: (
t. " c'
'" . /..1 A.J1/Yl.R/l./ C .F . A ~ ."
Lioensed 2Luni.cipal :Public
Acco'.mtant in Cf1 erge of 2nd . ..' ,
:::,,0tive~v engpged on this 2ud.ill'.
:-~~::, ,,"
14.
I
I
!
!
i
KANS AS
OITY OF SALINA,
AI
"
Exhibit
INVESTMENTS
AND
STATEME1IT OF RECEIPTS DISBURSEMENTS AND BALANCES OF OASH
January 1, 19LJJ to December 31, 194-3 Inclusive
BY
SU'~ARY
Fund
Balances
December
lq47
Fund Disbursements
Oas.
Disburse-
ments
Fund Recei'pts
Inter-Fund
Transfers
o a.sh
Receipt s
Fund
Balances
Je.nuary 1
lq4
31
Inter-Fund
Transfers
7q ,/
61+ y
')~fi6"7
........ '" .. ;;
16762
'ri"
53
76
Total
J"2 I") "
t!' 2.::.9t;
; 9362
(.0
.u.l
3001
~"+'
'It'
64-
76
$19296
39362
Tot al
$21951.6$
49338.77
-
-
6$
77
~?21951
J,,.., 77$
')' "',
24-
N
.
.
$25410
.l5;~~
t
Fund Oash ccounts:
General Fund:
Administrative and Finance Dep
police Department Fund
street Depa,rt:nent Fund.
.
.
2099. 5 6 v'
9056.02 ,/
1005.65 v
3743. 20 v
773.22 v'"
.
.
4~1.95
1045.92
4764.00
2559. SO
19S1..21
5564.03
2~O .4q
-
-
.
.
4-""1 u5
. ."
1045.92
4 7 ~. 00
2559.$0
19S1..21
5564.03
2~0 .4Q
5820.00
6580.33
5195.11
3807.36
2031. 36
55b4.03
268 . 81
-
-
-
3001. 69
-
..
.
5820.00
6580.33
5195.11
3807.36
2031.36
2562.14
2681;0.81
3C2;o.21
3522.46
t:;71.74
214-95.70
723.90
Engineering Department
Milk Inspection Depa~tment
Legal Department
Building Department
Oity Court Department
Ge.rbage and P.ubbish Disposal
,!;62~10. -n
,. ." .,;
44"- -,...
,," ,t." i
"'.1. .....
1 1743 <57 r
... .",'
4777.82 .,r
1512.45
4753.91
4700.21
1896~.~73'
49t>.o
505.aO
4955. 5
."} /':'6 ('\0
uO . ",,'
48055.12
121298.15
5913.l+S
90.12
25.29
4104.78
3267.03
788.40
./
2~
<:;,)0
,;101083. 69
40l+,5 6. 37
211=;44.07
~ ....,
4218.87
9594.86
16241.12
24212.29
117376. 70
h750.00
1It655.00
1151..85
1;74.06
10472.21
125225.06
5097 . 16
2200..00
89
60
-
11;5 27 .
.... I
28802.
66 .
3001.
-
-
734.
-
-
-
-
-
-
;;
~;9 80S1. 80
40456.37
21544.97
4218.87
9594.86
15506.52
24212.29
117376.70
5750.00
14655.00
1151.85
574.~6
10472.21
125225.06
5097.16
2200.00
~127148. 45
41695.. 31
2g15~.1.6
6l+06.44
c'. ";<;12 l+,
co.... . ~
16586.55
.18835.50
112297.5l+
5827.18
14878.55
3210. 28
689.. 68
15012.4-5
130447.36
6";<;~4.0~
2173.40
-
15527.26
28$02.l=)l+
660'7:.i
-
15209.~3
32070.'+7
7481.
,:;'7("101 Sg
tr ,. "'" .;"
-
-
734. 60
-
-
-
-
-
-
56
41695931
28158.16
6408.4l+
7577.81
16586.55
18835.50
112297.54
5$27.18
14878.55
3210.28
689 . 68
15012.45
1.30444.36
6"2,"2, 0'7:
.;~ . ..I
2173.46
;~124146.
-
55
3164.36
5130.74
2588.25
2794.90
4408.48
10077.00
24-044 . 3.3
421. 55
281.95
2897.02
750.47
425~.8g
116075.85
l+67 6.61
116.72
25 . 29
4422.71
.
4P36245
-
15209.7,3
32070.47
74s1.t:;
Toto"l General Fund
Fire Department Fund
Park Department Fund
Memorial Hall Fund
Sewage Disposal Fund
General Improvement Fund
Water, Light, Heat and power Fund
Bond and Interest Fund
Band Fund
Library Fund
Airport Fund
Bindweed Oontrol Fund
Trust and Agency Fund
Waterworks Department Fund
cemetery Fund
Public Health Nursing Fund
Oondemnation Fund
Oonstruction Fund
Street, Alley and Sewer
Income Tax Withheld
-;;6.24
6
~-;;0"2,
.18
All Funds
Total
3500.00
Owned
Inve stment s
Increases in
9500.00
$
Fund Investment Accounts
Trust and Agency Funds
VVctterworks Fund
Total Investment Fund
,_,4'1
...
00
00.
00
00
q
Total Cash and Investment Fund
Cash in Justody of Gity
Investments in Custody
Totc:l
r----.- .. u.. u___..__. - --..
.
CITY OF S;'.LIHA, KANSAS
COMPAP.ISON OF F.:q~C:~I?TSXITH TEE BUDGET
Ja,nu8ry 1, 1943 to December "31, 1943
11'0'_ '.1S i ve.
Tot a1
Recei1jts See
Exhibit "A"
Tax Levying Funds
General Fund:
Administrative and
Finance Depa.rtment *.21951".68
Folice Department 4934~.a8
Street Department 579i~72
Engineering Department 6579.48
Milk Inspection Dept. 5197.91
Legal Department 3807.30
Building Department 2030.5~
City Court Department 2562.14
Garbage & Rubbish Removal
26882.72
Total General Fund $124146.56
Fire Department Fund 41695.31
Park Fund 28158.16
Memorial Hall Fund 6408.44
Sewage Disposal Fund 8312.41
Gen'l Improvement Fund 16586.55
Water, Light, Heat Fund 115835.50
Bond & Interest Fund 112297.54
Band Fund 5827.18
Library Fund 14878.55
Airport Fund 3210.28
Bindweed Control Fund 689.68
Firemen's penSion Fund 2504.32
Cemetery Fund 6334.03
Public Health Fund 217~.40
Street, Alley & Sewer 32070.47
Total Tax Levying $424128. "38
lJon-Tax Levyinp; Funds:
Income Tax Withheld
Trust & Agency Funds:
Fire~en's Relief Fund
Cemetery Endowment Fund
Hillcrest Memorial
Trust Fund 4180.00
Hillcrest Memorial Fund 1460.51
Water~crks Dept. Fund 1;0447..36
Construction Fund ~5209.33
Folice Relief & pension 755.19
Tota~ Non-Tax Levying $166606.39
Total Receipts $590734.77
7481.57
6722.43
350.00
Antioi-c-
a.ted .
Recei)te
~~155 67 .51
42422.57
6160.92
51e; .15
2687.39
1383.90
2300.00
25510.00
$101723.54
~'7662. ~1
l~Ia~:ttt
l~~a~:~
17560.68
103a20.S1
5Lt5~.29
144-2'1".06
2903... 27
54-5.1S
19T1.88
4462.53
2113.27
30695,,00
$367'382.09
ArrJ 0 1.n'l t 0 f
Budget
Surplus
$ ~~6:~i
5'"1491.72
10..56
14.76
1119.91
146.6;'
262.1'+
1372.72
$22423.02
8033.00
6401..42
9 62.00
522.96
1338.91
1274-.82
8776. 73
~74.S9
454.lt9
307.01
43.50
525.44
187.1.50
60.13
1375.47
~56746. 29
Exhibit ":3"
Amount of
Budget
Deficiency
. .
.'
tS
,
"
-I
I
,
"
c
"
Ey..hibi t
Unencumbered Fund Balances
Unen-
cumbered
Fund
Balances
Less Fund
iabili ties
~?42"-;7 71
,,_ v *,1
16390. 99/
20Q9.56
9041.<;2
975.42
3743.20
731.97
$60466.80
4146.65
11632.12
4619.29
1242.~6
4607.09
2611.41
169 65 .17
'4-98.83
505.50
lt954.02
866.09
;<':2~9 IiO
'-' , .-';1
5879. 63
. 90.12
1442.28
<;1
:4: 776 !is
tfr~, . ow
371.05
-
14.70
30.23
-
lt1.25
-
610.20
$ lslt3.51
256. 65
111.el
158.53
24.0.09
1 6. 82
2088.80
-
-
-
1.43
-
-
33.85
-
1825 ~ 6
$22788.51 ~ gb9tl~ $85063.30
41317.00 3562.~4 1b762.84-
- 'llf.J~( 9 2099.56
7912.5~ 6882.10 9056.02
5570.00 871.21 1005.65
319,0.00 547.05 3743.20
23~0.OO ~5.92 773.22
5730.00 170.42
2~ 1914.~1 ~8
$21828.32
37754-."]6
143.14-9
1030.40
4-698.79
255~.95
1844.08
5559.58
2~b85. 6q
$ 62310,31
4-403.30
11743.93
4777.$2
1512.45
4753.91
lt700.21
18965.17
498.83
~05.aO
. .5656. 5
8 .09
8239.09
5913.48
90.12
267 .q~
26224.11
5224.31
1406.00
114258.66
6251. <;4
4104.78
25. 29
CITY OF S.ALDjA, KANSAS
STATEL1ENT OF E. URES AND OC APPROPRIATIONS
ua.ry 1, 1 er
Incl
Totz1 Dis- Less En- Plus En- Fund
bursements cumbrB.nces cumbrances '1943- 09n"& UnderBal8,nce s
Exhi'ti t ",," _1_4 "2 12-<;1-4<; Budget Bud~et 12-31-4."3
$114355.01 15259.95
40650.00 266.55
21245.00 209.52
5415.00 1223.13
8500.00 2 3.57
16300.00 3261.70
25565.00 1304.67
117575.71 199.01
57.50.00
14655.00
3975.00
800.00
1223.5.00
6355.00
2200.00
6 .0
-
-
-
7039.49
-
-
-
788.4-0
-
2~~;:~4
7712.19
124-7.29
$99095.06
40383.4-5
2103.5.4-8
4-101.87
8256.4-3
1303.8.30
24200. ~"2
117376.76
57.50.00
14655.00
1152.11
574.06
4-522.81
5117 . 71
2200.00
0628.10
26224.11
5224.31
14-06.00
121298.15
6251.34
4-104-. 78
25. 29
('88.40
10..2
1"2
-
66.81
34073.22
2
$ 776.08
371 · 0 5
-
14.70
30.23
-
41.25
-
610.20
$1843.51
256" 65
111.81
158.53
240.09
1 6.82
2068.80
-
-
1.43
-
-
<;7 85
.".... .
-
1825" ff5
~6737 .1-4-
1246.29
1979.405
288 . 6
30.22
95.4.4-
6.85
178."28
4.45
$
$22298.53.
39 <; 62. 70
I4-~.95
10 .92
4-76 .00
2559.80
1981.21
5564.03
2~0 04,
$ 3829.14
3.29.57
021. 30
215.53
1008.52
3~49 . b4
2040.76
-
1.17
-
14-. 30
-
-
~
3054-.48
-
2850.00
125225.06
-
15527.26
6693,.17
l.!-4.o2
17
.
6
.21
$101083. &)
4oJ+l16.37
21544.97
4218. 81-
9594.80
1 6241.12
24212.29
117376.70
5750.00
14655.00
1151.85
574.06
'+522.81
5097.16
2200.00
28S02.~4
cif,14
6.24
.18
Tax evy in, E.
General Fund:
Administrative & Finance Department
police Department
Street Department
Engineering Department
Milk Inspection Dep&rtment
Legal Department
Bu.ilding Department
City Court Department
Garbage and Rubbish Removal
Total General Fund
Fire Department Fund
J?ark Depa:rtment Fund
Memorial Hall Fund
Sewage Disposal Fund
General Imnrovement Fund
Water, Light, Hec,t & power Fund
Bond and Interest Fund
Ba.nd Fund
Library Fund
Airport Fund
Bindweed.Contro1 Fund
Firemen's pension Fund
cemetery Fund
Public Health Nursing Fund
Street, Alley and Sewer
Total Tax Levying Funds
Non-Tax Levying Funds:
Trust and Agency Funds:
Firemen's Relief Fund
Hi11cre~t Memorial Endowment Fund
Hillcrest Memorial Trust Fund
'Aaterworks Department F'und
cemetery Endo~went Fund
Oonstruction Fund
Oondemn8tion Fund
Victory Ta.x Fu.nd
Police Relief and penSions
Total Non-Tax tevvi Funds
Total All Funds
--
OITY OF SALINA, KANSAS
. Schedule 1
STATE1IElfTS OF RECEIETSJ DISBURSEL:E~iTE AlTD B A.i:;CES OF CASH
~ENER~ FUND-ADMINISTRATIVE AND FINANCE D~~TME~IT
January 1, 19~3 to December 31, 1943
Inclusive.
Amount of Amount of
Actual Over Actual Under
Actual Budget The Bud.c!et The Budget
~ .
Balance-Januar $254-10.24- $10206.01 5204.23 -
Receipts:
Licenses, Fees and permits(Schedule l-A) 13726.05 7072.50 6653.55 -
Rents 15.00 60.00 15.00 -
Gifts and Gr~mts( Cigarette stamp Tax) 7767.23 45or;.oo 3267.23 -
Services B,nd SRles 5.aO - 5.50 -
Refunds and Recoveries 295. 0 350.00 - 54. 60
Miscellaneous 82.50 100.00 - 17.50
Total Recei-ots $21951.68 $12082. 50 i869 .18 -
Total Cash to Account for $4- 1'361. 92 $2228S~51 5073.4-1 -
Disbursement s:
Salaries and Wages (Schedule l-B) 11084.00 11099.00 - 15.00
professional and Contracted Serv~ce(Schedule I-B) 1067 · 70 900.00 167 . 70 -
Office Supplies and Expense 1993.03 1600.00 393.0$ -
print ing 372.$7 600.00 - 227.13
Election Expense (Schedule 1-B) 552.05 1500.00 - 94-7 · 95
Maintenance of Equipment 63~:~g 50.00 - 46.90
Insura~ce and Bond premiums 550.00 $4-.80 -
Travelling Expense 12$.59 150.00 - 21.41
Furni ture and Equipment 60 . 25 300.0C - 239.75
Appropriations, Donations and Dues(Schedule I-B) 24-1.82 540.00 - 298.18
Refunds and Recoveries 80.00 7a. o.J 5.00 -
Miscellaneous 822.38 269 .51 - 1872.13
Land purchase for Ga.rbage and Rubbish 2250.00 - 2250.00 -
Total Cash Disbursements $'19296. 64- $20058.51 .... $ 7 61. B7
Inter-Fund Transfers;
To General Fund-City Court DepaItment to Cover 3001.89 2730.00 271.89
Operating Deficit - - - -
Total Disbursements ,.. 1 ~8c S
c::
....... --
Balauce-December . - -
- - -
I,
. .'.
~ '.
. 18
1
KAHSAS
CITY OF SALINA,
Schedule l-A
Amount of
Actual Under
The Budget
-
-
-
-
-
o
-
40.00
-
115.00
-
-
-
4.1t.;,
~t
1#
., -
Amount of
Actual Over
The Budget
-
-
710.00
-
1767.55
-
1$5.00
221.00
12.50
5.00
10.00
5.00
-
-
2.00
375.00
20.00
-
112.50
50.00
26.50
30 . 00
175.00
-
14.00
237.50
105.00
-
10.00
270:.0~
_50.00
;e
-
-
-
5.00
-
-
-
-
-
-
-
).
Budget
-
15.00
150.00
600.00
50.00
30.00
lS0.00
50.00
25.00
6Q0 .00
50.00
250.00
800.00
70.00
200.00
550.00
100.00
-
30.00
25.00
25.00
510.00
200.00
300.00
12.50
150.00
2000.00
100.00
-
-
$
Actual
12.50
150.00
2710.00
100.00
2567.. 55
70.00
385.00
771.00
112.50
5.00
40 .00
30.00
25.00
470.00
202.00
675.00
20.00
-
262 . 50
650.00
76.50
be.OO
355.00
50.00
39.00
837.50
155.00
135.00
10.00
2700.00
0.00
$
825.50
421.00
$64-.25
371.80
11.00
74.00
Auction and. Aucti~neerls
Auto Wrecking Licenses
Beverage Dealers Licenses
Billboard Licenses
Building permits & Inspection Fees:
Building permits
Gas Inspections
Plumbing Inspections
Electrical Inrrpections
Sign permits
Taxicab Inspections
Concrete Construction Licenses
Dance permits
Dog Licenses
Electric Wiring Licenses
Fireworks Licenses
Gas Fitters Licenses
House Moving permits
Huckster, peddlers and Vendors Licenses
Insurance Oompany & Agent Licenses
Junk Dealers, Buyer & Oollector Licenses
Marble, Music and Oigarette Machine Licenses
Museum Licenses
Photographers Licenses
Plumber & Ges Fitters Licenses
Pool Hall e~d Bowling Alley Licenses
Plumbers Certificate Fees
pop Oorn Stand Licenses
Show and Theatre Licenses
Sk~ting Rink Licenses
Street Advertising Licenses
T ax1cab License s
Taxicab Drivers Licenses
Truck & Team Licenses
Meet Pa.cking Permit s
penny Arcade & Pin Ball
Pawn Brokers Licenses
Licenses
Machines
o
ermits & Licenses
ts from Fees &
Tot
e
e
CITY OF SliLIl'TA, KAIJSAS
GENERAL FUND-ADMINISTRATIVE AND FBTA!:'CE DEPARTMEWr
DET AI L OF Dr SEURSEI,:EHT S
JEnuary 1, 191+3 to December 31, 1943
Inclusive.
Salaries and Wages - City
Commissioners
City Ma.ns,ger
City Clerk & Director of
Finance
Deputy City Clerk & Director
of Finctnce
City Treasurer
City Bookkeeper
City Ma.nagers Secretary
Building Inspector(Inc1uding
Use of personal Auto)
Dump Ground Caretaker
Rest Room Oaretaker & police
:Matron
Actual
$ 375.00
2100.00
1045.00
1800.00
500.00
1500.00
924-.00
204-0.00
590.00
Budget
$ 375.00
2100.00
1320.00
1800.00
l~g:gg
864.00
2040 . 00
480.00
Total Salaries and Wages
210.00 180.00
$11084.0~ tl1099.00
professional and Contra.cted Services:
Auditing ~5.00
Veneria1 Clinic 0.00
Others 2.70
Total Professional and
Contracted services
900.00
boo. 00
!j.g5 . 00
$1067. 70 $1995.00
Appropriations, Donations & Dues:
Americanization Center 133.73
Humane Society
Other
109.i 1"'\0
1";*\00-. .J
Tote"l Appropriations, Donetions
and Dues $ 241.82
150.00
240.00
150.00
~~ 540.00
Schedu1 e I-B
Amount of Amount of
Actua~ Over Actual Under
The Budget The Budget
-
60.00
60 . 00
110.00
30.00
275.00
o
-
.
~
15.00
325.00
150.00
4-52.30
$927.30
16. 27
240.00
41.91
$298.18
. .
',20
Schedule 2
- -
ANC ES OF CASH
43
Amount of Amount of
Actual Over Actual Under
The Budget The Budget
3892.91 -
7424.58 -
100 .16 -
45 .45 826.34
-
- 4434.96
8606.00 -
0914. g9 -
4807.80 -
30.00 -
- 571.50
1114.00 -
- 2821.00
- 2162.00
- 326.68
- $4737 18
"I ·
580.30 -
125.50 -
- 232.30
261.35 -
706.02 -
- -
..... 257. 23
- 50.00
1949.30 -
- 390.Q.Q_
#1954~~_
-
- --,.-",
,- 2'1
CITY OF SALINA, KANSAS
~TATEMENT ~ BURSEMEl'JT f
ERAl OL IOE DEP J
:ry : to DecembE
usi ve .
Actual Budget
Ba! ance-J anuar $ 67g1. 72 $2888.81
Receipts; 32354.00 24929..42
Ad Valorem Taxes(Current)
Sales Tax Residue 33~ .63 3237..47
Refunds and Recoveries: .45 -
Back Tax Collections - 826.34
Intangible Tax - 4434.96
Fines and Fees l36'J6.00 5000.00
Total Receipts $49343.08 $38428.19
Total Cash to Account for $56124.80 :$41317.00
Disbursements:
Salaries ~~d Wages:
Ohief of police 2730.00 2700.00
police Captain ~28.50 1900.00
Desk sergeants o~.oo 5289.00
Patrolmen and Special police 1958 .00 22405.00
Traffic Officers 840.00 3002.00
Dag-Oatcher 273.32 6',)0.00
Tote~ Salaries and Wages $31158.82 $35896.00
professione+ and Oontracted Services:
Care of prisoners 1280.30 700.00
Radio Frequency Measurements & Operator 161.50 36.00
Office Supplies and Expense 467. 70 700.00
Maintenance of Equipment 9 61.35 700.00
Materials and Supplies 1031.')2 325.00
Insurance and Bond premiums ~O.OO 10.00
Gasoline, Oil, Gres.se & Anti-Freeze 9 2.77 1200.00
Travelling Expense - 50.00
Furniture and Equipment 3349 · 30 1400.00
Miscellaneous - ~OO.OO
- --
Total Disbursements '39362. 76
Balance-December ~l 16762.04
CITY OF S.i;LIKA, KAJ:WAS
Schedule "3
e
STATE1.IEHT OF RECEIPTS , DISBURSE~::EnTS A!m BALAIWES OF CASH
GEHERAL FUl'JD-STHEET DE.!? .ARTHENT
January 1, 194.;' to December ;1, 1943
Inclusive.
M tua! w:::
Ba.la.nce-January 1, L94,. '3260.2!
Receipts:
Ad Valorem Taxes 5791. 72
Total Receipts ~5791.72
Total Cash to Account for $2531.51
BudEet
."
Amount of Amount of
Actual Over Actual Under
The Budge-1- The Budg;et
~;32 6:) . 21
5791. 7L
~5791. 7:~
~25'31.51
Disbursements:
Labor-Other 143.60
Office Supplies & Expenses .75
Wa.ter, Light, Heat & power 23.55
Maintenance of Bldgs.& Equip. 15.72
Materials and Supplies 11.87
Gasoline, Oil, Grease and
Anti-Freeze 236.46
Total Cash Disbursements $ 431. 95
Balance-December 31, 1943 ~2099.56
143.60
7~-
· :J
23.55
15. 7(~
11. S~7
236.46
$ 431.95
~2099.56
e
.. .
22
CITY OF S,:;LI1JA, KANSAS
e
Schedule-i
STAT~lENT OF. RECEIPTS, DISBUnSD~ENTS AND BALA~CES OF_QASH
GENERAL FUND-ENGINEEF.IlifG DEP ARTHEHT
January 1, 194-3 to December 31, 1943
Inclusive.
B81~:,nce-.Jc.nuar~ 1, 1943
Re c e i D t s :
Ad Valorem Taxes(Current)
Service and Sale s:
Back Tax Collections
Int e,ngibile Tax
Sales Tax Residue
Total Receipts
Total Cash to Account for
.L\.mount of A'1lount of
Actual Over Ac t u al Under
Act usl Budgel 'I:he Budget The Budget
U;3522 .,~2. ,:t~ 959~ $2562.95
'tf
5937.40 4525.41 1411.99
2.90 bOO.OO 797.10
la8.25 laS.25
639 .1~ S 9.33 8 9.33
620~QQ 19.18
,~6579.4S $6952.99 dJ: 373.51
'ri'
~~10101. 94 $7912.50 $2189.44
Disbursements:
Salaries cmd Wages:
City Engineer(Includes Use
of personal Auto)
Other Employees(+ncludes
Mileage Allowances)
Professional Services
Office Supplies & Expense
Legal printing
~cteriel and SUD~lies
Insura.nce 8.nd Bond premiums
Miscellaneous
Hew Eaui'Oment
Ma.in: 'of~ Equipment etc.
Gas, Oil, Grease etc.
Tota~ Disbursements
Balance-December 31, 1943
-
$1045.92 $7912.50
.$9056.02
744.60
6.40
64.48
124.20
-,
25. "'38
74.23
6.63
3000.00
3000.00
500.00
250.00
500.00
20(1).00
12.50
150.00
100.00
75.00
125.00
3000.00
2255.40
493.60
185.52
375.80
200.00
12.50
124.62
100.00
.77
118.37
;~6866. 58
$9056.02
23
;$,,,",,',', "
"I ty lL I~ .
e
't.~^~ ....A 'u. "." '" '.'
-
q~~&B~ ~Q'W n. t J~ Gi!c~~~~ ~q~ ~~.;:\~fJ16~1J
Ja..", 1, 194, ,. t.O.a~e. ;1. l'-~
IU1..l"..
W~"m~~I~V ~. U!ll
....... 1bl4Ql
~ 'lJ.~,a ~'~ft
Aao.' .t ...... .,
'..&1 QftI' "'.al hIiU'
~ ~"~
'tlllJ. 1II.U...... UZ,\,QA ~ . J ~
.~,.._~.~, u]'~ J.'1'1 ~ -- III ~
!PftfIt. rue. 40'7.16
,.... 1..1...... an' ~\llk
,...". 101 00
~.l.. tax R..t4.'..,:"
~.1.o.11_.... u i _tQ
Id~ HI."M~Sil~91
'JaW gUlU~ .,..' III ~
~..o.., ~lh."..
f'-lll0i.. it076. '0
~Itl.. i\1P1~11.. &at lap.... ll!. "!
."'..lal. It S\Ip;;,ll.. 1.72.4;
ltllO_U.a..o.. "'II. 193.. tL
e
II.l~'I~..
'II
~
40.54.60
500.00
~;.1'
..
17.~
201,.0,0
-
14~.n
-
_~ r
-
2~
~ ..
...
ru
.w!.L.Ii J ?Q.~15
_,~tQ~gQ .t .I.UtL
-
1t
...
S4!IO.00
100..00
':11.",., ,A!"'..
1/Ii.:i#V.~v
nl~.QI
114'.10
-
17.56
..
111.01
....
~"i. .
' ......-.~. ..
.. R
Ai" 1lf,Q1 ..
If
-
l'
24
e
e
i': ' ~,. ':' ;.!,
CITY OF SALINA, KANSAS
Schedule 6
STATEMENT OF RECEIPTS, DISBUP$EMENTS AND BALANCES OF CASH
GENERAL FUHD-L EO At DEI> ARTMENT
Je.nuary 1, 1943 to December 31, 1943
Inclusive.
Total Receipts:
Total Cas~_to Account for
Disbursements:
City Attorney Salary
police Judge
Speciel Legal Services
Office Supplies & Expense
Miscellaneous
Actual
$2495.70 $ 663.14 $1832.56_
Budget
Amount of
Act usl Over
The Budget
1562.87
21;0.43
1994.00
~~3807. 30
$6303.00
13$7.50
720.00
410.35
41.95
14~3.96
2'+2.90
700.00
68.91
7.53
1294.00
Amount of
Actual Under
The Budget
-
412.50
-
89 . 65
58.05
100.00
Total Disbursements $2559.80 $3100.0Q $540.20
Balance-December 31, 1943 $3743.20 ~'743.20
$2436.86 $1'370.44_
$3100.00 $3203.00
1800.00
600.00
500.00
100.00
100.00
120 .00
.. -
25
',is,.:',';> ~;,
e
e
CITY OF SALINA, KANSAS
~chedu1e 7
STATEMENT OF RECEIPTS, DISBURSEMENTS AND B.~ANCES OF CASH
GENERAL FUND-~UILDING DEPARTMENT
Ja.nuary 1, 1943 to December 31, 1943
Inclu,E'ive.
Balance-January 1, 1943
Receipts:
Ad Valorem Ta,xes
Sales Tax Residue
:Miscellaneous
Tot al Receipt s
Total Cash to Account for
Disbursements;
Sa~ary City Hall Custodian
Ma.intenance of Building
Materials and Supplies
Insurance
Miscellaneous
Amount of Amount of
Actual Over Actual Under
Actual Bud.?et The Budge~ The Buclget
< .
$ 723.90 J 466. 97 $ 25 6.9~_
lS29.96 1689.66 140.~O
'"
189.04 183.37 5. b7
11.53 11 1;'7;
......t:~
$2030.53 $187"3.03 $ 151. 5C~
~2754.43 i2340.oo $ 414.4~
1140.00
138.31
702.90
1140.00
4o~.oo
500.00
200.00
100.00
~2340.00
202.90
Total Disbursements $1981.21
Balance-December 31, 194~ ~ 773.22
dr
'ri' 773.22::;
-
261. 69
200.00
100 ~OO
$358.79
26
CITY OF SALINA, KANSAS
e
Schedule 8
StATEMENT O~ RECEIPTS, DISBURS~~ENTS AND BALANCES OF CASH
GE~rERAL FUl~D-CITY COURT DEPARTMENT
January 1, 1943 to December 31, 1943
Inclusive.
Actual
Balance-Ja.nuary 1, 1943
Receipts:
Court Oosts
Refunds
,',
i(jl
2561.72
.4-2
Total Court Receipts
$2562..14
From the General Fund
Administrative & Finance
Department to Cover Deficit3001.S9
Total Cash Receipts J55~.03
Total Oash to Account For $5564.03
Di sbur sement s :
Salary of Judge
Salary of Marshall
Salary of Olerk
2400.00
1500.00
1200.00
Total Salaries 5100.00
Office Supplies & Expense 221.63
Insurance & Bond Premiums 55.50
MarShall's Mileage Allowance176..90
~iscellaneous 10.00
Tote~ Disbursement s $5564-.03
Balance-December 31, 1943
e
Bude;et
$
3000.00
$3000.00 $
2730.00
$~730.00
$5730.00
2400.00
1500.00
1200.00
5100.00
225.00
30.00
375.00
$5730.00
Amount ()f Amount of
Actual Over .Actual Under
The Bu~~e~ The Budget
~
~
438.28
.42
.!t2 $ 4-38.28
271.89
$
$
25 .~50
10.00
l.165.9L
$ 165.97
3.37
198.10
,*, 65 0'7
f:f".. '* J i
... -
27
e
e
CITY OF SFLINA, KA~SAS
Scbedule 9
STATEM~TT OF RECEIPTS~ DISEURSEMENTS AND BALANCES OF CASH
GARBAGE M~D RUBBISH F~tOVAL FUND
January 1, 194) to December 31, 1943
Inclusive.
Ealance-January 1, 1943
Receipts :
Ad Va~orem Texes
Sales Tax Residue
MISC. & Franchise Fees
Services and Sales
Total Receipts
Disbursements:
Superintendents S31ary
Other Labor
Office SUDDlies & Exnense
Meintenance of Equipment
Materials & Supplies
Rent
Insurance
Gasoline, Oil & Grease
Equipment
Miscel1 ane 011S
Actual
Budget
$13131.97
2057.99
11660.25
22.50
$13044.01
2005.99
10550.00
Amount of Amount of
Actual Ov'er Actual Under
The Budge:i. The Bu(jget
87.96
62.00
1110.26
22. 5C1
~
~268&2. 72 ~:25680.00 4:1282. 72.~
1050.00 1680.00
7~q4.4~ g420.0^
'~~4.46 - 10.0J
198.34 500.00
5.80 500.00
25.00 100.00
67 .50 67 . 50
274.94 500.00
143~.6S 12800.00
5.40 22.50
$23075.49 $25600.00
194 3~ 3807.23 $
Total Disbursements
Balance-December ~1 , .
630.00
2325.57
5.60
301 . 66
494.20
75.00
-
o 225 .06
1549. 6~;
17.10
$2524.51
~3g07.23 $
," 28
e
e
C I 1'Y OF' SAL I..~ A, :K.Al~ SAS
Schedule 10
STATE1iEHT OF REOEIPTS, DISBURSEJ:LE;j;ITS AHD Bf..LAHOES 0]' CASH
FIRE DEPA~TME~rT FUND
January 1, 19Lt3 to December 31, 1943
Inclusive
Actual
$3164. 36
Total Receipts
Total Cash to Account
35917. 69
131. 69
5488.03
157.55
$41694. 96
for$44859.32
Disbursements:
Salary Fire Chief
Sala.ry Assistc;nt Ohiefs
S alaxy Fire Inspector
Se_lary Firemen
2700.00
3805.00
1677.50
28719.74
Total Salaries '111,6902.24
Office Supplies & Expense 604.32
Bldg. & Equipment Main. 696. bO
Materials & Supplies 1330.85
Insurance & Bond premiums 95.75
Gasoline, Oil, Grease &
Anti-Freeze 435.68
Travelling Expense 17.50
Miscellaneous Equipment 242.36
Miscellaneous 1~1.07
Total Disbursements: $40456.37
Balance-December 31, 1943$ 4402.95
Budget
$1930.55
33205.44
5<".00
54~.01
$38719.45
$40650.00
27.00.00
3600.00
1740.00
29160.00
$37200.00
150.00
400.00
1000.00
100.00
400.00
100.00
1000.00
300.00
#40650.09
knount 0 f
Actual Over
The Budget
$1233.81
2712.25
81. 69
24.02
157.55
$2975.51
$4209.32
205.00
454.32
29 6. 00
330.85
35.68
$4402.95
Amount of
Actual Under
The Budget
-
-
62.50
440.26
$; 29 7 . 7 6
-
4.25
82.50
757. b4
168.93
$193.63
~ .
29
.-,::i>_'\::;{ :<::':'7:::i't~~i~:~;"-:J7-c"~,r::,-"X~~\',~'~k':;"':.',' ":;~'_':}:"~':~<';-".:-;,,'" .t. .:; , ,~', 'J';~'::: ~::. ~/,,;;~lb~.' (";.~' '"c", ~., ,~:.~, ,..,;'. , ,~.,
',,".W'
'.-'-''-,' ,,.
.',.' ".....o.. " ',.,.. .
OITY OF 6AL INA, KA~rSAS
e
Schedule 11
STATEMENT OF REOEIPTS, DISBURSEMENTS AND BALAl!CES OF CASH
PARK DEP ARTMENT FUNp
January 1, 1943 to December 31, 1943
Inclusive.
Balance January 1, 1943
Receipts:
Ad Valorem Taxes
Rents
Service & Sale s
Sales Tax Residue
Swimming p001(Gross Re-
ceipts~
Total Receipts
Total yash to Account for
Disbursements'
superindenden~s Se~ary
(inc. use of Auto)
Labor
Office Supplies &-Expense
Water, Light, Heat & Power
Bldg. & Equip. Maintena,nce
Materials & Supplies
Rent-Thome.s Park
Gasoline, Oil, Grease &
Anti-Freeze
ToolS & Equipment
Insurance
:Misce11e.neous
Total park Deoartment
Total Swimming Pool
Actual
$5130.1~ $1488.26
Budget
15562.06
115.00
9.55
3098.54
14346.19
10.00
3075.55
9373.01 2325.0Q
$2815$.16 $19756.74
$3328S.9Q $21245.00
1110.00
12377.90
50.71
247.31
222.42
940.38
50.00
172.15
152.58
5.80
3.. 60
2220.00
13075.00
50.00
200.00
600 .00
900.00
100.00
250.00
500.00
25.00
10C.OO
Amount of
Act ual Over
The Budg!1.
~~3 642. 4L
1215.87
115.00
22.99
7048.QL
J8401.42
;$120'+ ~<< 9L
.71
47.31
-
40 . 38
i.'lS020:00 -
~ 3225!00 i 29S7.1s-
Total Disbursements $21544.97 $21245.00 ~ 299.91-
Balance-December 31, 1943 $11743.93 $11743.93
e
Amount of
Act ua1 Under
The Budget
...
.45
1110.00
697.10
377.58
50.00
77.85
347.42
19.20
9 6.40 r
$2687.15
t
30
. ". ... .., ., "L. . :.. '.. . " 'P
e
e
~_' ':":~''"~''''''",-p;, ":r"-~ ..." ~,
-
,'-".'-t;"'."-" :',"'...,'.'e'..
.' ...,
CI TY OF 8ALHJA, YANSAS
Schedule ll-a
STATEMENT OF RECEIPTS, DISBURSEMENTS AND BALANCES OF CASH
P ARK DEl> ~TMENT FUnD - SWIMMING POOL FUND
January 1, 1943 to December 31, 1943
Inolusive.
Bala,nce-January 1, 1943
Actual
Reoeipts:
Concessions $ 216.50
Admissions, Suits & TowelS 9156.51
Miscellaneous
Total Receipts( Schedule 10 )9373.01
Disbursements:
Salaries & Wages
Office Supplies & Expense
Water
Light, Heat & power
Materials & Supplies
Bld.g. & Equip. Maintenan.ce
Furn., Tools & Equipment
Miscellaneous
Total Disbursements
( Schedule 10)
Net Income
$3030.49
?"4 ~f"\
-v . (,~
23 . 'tU
36.32
993.~7
89 . 05
66b.~
953.
~62l2.12
$3160.89
Budget
$ 100.00
2200.00
25.00
'h
$2325.00
$1600.00
50.00
350.00
50.00
600.00
200.00
300.00
75.00
$3225.00
(9aA.!~e
Amount of Amount of
Aotual Over Aotual Under
The Bu~~et The Budget
$ 116.50
6956.51
25.00
$7048.01
:l;:, 4 ~" Ii '"
'tr..... .,.\..I.~
157.30
-
115. 60
"'I ~ Cd.
..;.00
393. 9 7
366.~;0
67S.4~
110.35
$2987.12
$4060.80
~
31
CITY ~F SALI~A, KANSAS
e
Schedule 12
STATEMENT OF RECEIPTS, DISBURS~~ENTS AND BALANOES OF OASH
MEMORI At HALL FUND
January 1, 19~3 to December 31, 1943
Inclusive.
BaJ.ance-January 1, 1943
f25se.25
Amount of
Actual Over
Budget The Bu~et
$ 74.9~ ~2513.31
Amount of
Actual Under
The Budget
Actual
Recei'ot s.:. 335a.68 3089.25 263.43
Ad Valorem Taxes
Rent Ooncessions 2017.50 1200.00 1517.50
Ticket S e..l e s 4C.50 50.00 9.50
Sales Tax Residue 806. 76 800.151 5.95
Refunds & Recoveries 191.00 200.00 9.00
Tot al Receipts $6408.411- ~5340.92- -11068.38
Tot al Oash to AccQy.nt for $8996. Gel ~5415 .00 $3581. 69
Disbursements:
Oustodians S ulery 1500.00 1440.00 60 .00
Other Salaries 732.155 600.00 132.85
Office Supplies & Expense 67.95 75.00 7.05
Water, Light, Heat & Power 1156.92 1700.00 543.08
B1dg . & Equip. Maintenance 288.71 500.00 211.29
Material & Supplies 451.19 500.00 48.81
Insurance & Bond Premiums - 50.00 50.00
Furniture & Equipment 10.25 500.00 489.75
Mi scellaneous 11.00 ~O.OO 39.00
Total Disbursement s $4218.$7 ~5415.00 $1196.13
Balance-December 31, 1943 $4777.82 $4777.82 -
-
e
32
e
~
.,~'
~
CITY OF S AIJ I N A, KAl\TSAS
Schedule 1 '3
ST AT1L1:iENT OF RECE!PTS , DI SBURSEff.ENTS AND BALANCES OF CASH
SEW AG E DI SP OSAL FUND
January 1, 1943 to December 31, 1943
Inc1usi ve.
Actual
Bucige t
.A.~ount of Amount of
Actual Over Act ual Under
The Budp:et The Budget
$2794.90 ~ 726.g~ $206S.01
Total Receipts
7200.. 62
1111.79
d:'8~12 41
~ --' .
Total Cash to Account for $11107.31
Di sbursement s:
Superintendent Salary (In-
cludes use of Feraone! Auto)27.00.00
Other Wages 1695.00
Office Supplies & Expenses 55.45
Water, Light, Heat & power 2477.55
Bldg. & Equip.. Maintenance 1125.81
:Materials &: Supplies 390.55
Miscellaneous 1150.50
Total Disbursements $9594.56
Balance-December 31, 1943 $1512.45
666g.04
1104.07
$777 ~ .11- .
$8500.. 00
27.00.00
1600.00
50.00
2500.00
1000.00
500.00
150.00
$8509.00
531.5,8
7.72
$ 5 '39 . 30
$2607. ~il
95.00
5.45
125. ~.l
1000.50
~1094.s6
~1?12.45
-
22.45
-
109.. 45
... -
33
CITY OF SALINA, KANSAS
e
Schedule 14
ST ATEMENT OF RECEIPTS, DI SBURSElI1ENTS AND BALAlTOES Oli' CASH
STREET , .ALLEY AND SEWEF. FUND
Ja.nuary 1, 191~-j to December 31, 1943
Inclusive.
Actual
Balance-January 1, 1943
Receipts;
Ad Valoren Tax
Rent
Services and Sale s
street & Alley Repairs 878.75
other 1529.64-
Sa~es Tax 1660.52
Total Receints ~32070.47
Total Cash to Account fori32070.47
Budget
Amount of
Actual Over
The Budget
Amount of
Actual Under
The Budget
$277rt3.06 $26228.48 $1524.58
2 ~2.50 500.00
Disbursements:
Salaries:
Suoerintendent
Oi ty Mecha,nic
2700.00
1680.00
If.-=sc'O !".o
.... 6 ."
0,879.58
4950.13
1093.35
2100.88
84-.24
264.66
Maintenance Paved Streets
1:vla.intenance Un-ce.ved "
Bridr;tes and Sewers
Repairs Streets and Alleys
Office Suno1ies & Exoense
Water, Light, Heat &.power
Maintenance of street
sweeper
Maintenance Bldgs.& Equip.
Materials & Supplies
Rent
Gas, Oil & Anti-Freeze
Tools and Equipments
Miscellaneous
Total Disbursements
991.13
1232.9.9
453.06
150.00
3163. 59
38.28
5.00
~~28802.. 54
1943 ~;3267.93
Balance-December
31,
e
800.00
1500.00
1b66. 52
$3069 5.00
$30695.00
27.00.00
1620.00
!.lJ20 .00
7500.00
4000.00
2000.00
25'JO.00
100.00
300.00
1500.00
2000.00
1200.00
175.00
4000.00
1000.00
100.00
$30695.00
257.50
78.75
29 . 64
$1375.47
~1375. 47
-
60.00
f/) . 00
2379.58
950.13
-
906.65
390.12
15.76
35.34
508.82
7467.Cl
7 6.34
19.00
83b.41
9 61. 72
95.00
'~;1892.46
fif3267.93
,34
e
'~... ".-, , ",,..;--,,;, ':,~3-~'~:'-,
CITY OF SALINA) KANSAS
Schedule 15
8TATE;EEHT OF RECEIPTS, DISBURSEI';ENTS .AND BALANCEE~ OF CASH
GENER Ir~ROVE~ENT FUND
January 1, 19 / to December 1, 1943
Inclusive.
Actual
Budget
Balance-Janu8.l"Y 1, 1943
$4408.48 $ 871.10
Receipts:
Ad Valorem Taxes 13440.60 12382.07
SpeCial Assessment Tax:
Weed Cutting 665.75 500.00
Water Service Lines 50.00
Sales Tax Residue 2414.70 2396.83
Service oond Sales 65.50 100.00
Total Receipts $16586.5~ $15428.90
Total Cash to Account for ;iii20g95.03 $16300.00
Disbursements:
Salaries and Wages
professional and Contract4d
Services
Maintenance of Equipment
Materials and Supplies
Gasoline, Oil, Grease and
Anti-Freeze
Tools and Equipment
Miscellaneous
Total Disbursements
9165.42
75.13
1039.03
55 ~-" ,...~
&b.O.....
8500.00
200.00
500.00
&>00.00
2.21 500.00
45.00 500.00
327.7~ 100.0C
$16241.12 ~16300.00
1943 $ 4753.91
Balance-December 31,
e
Amount of
Actual Over
The Budget
"""71::;37 70l
:w 2..--'__. ..)0
1058.5;3
165. 75
17.S.7
$1157.. 65
$4695.0L
665 .4'2
539 .03
227.10 _
~471::;"7 0,1
Ii -:'''''-[1'_
A..-nount of
Actua.l Under
The Budget
50.00
-
34.50
124.87
413.37
497.79
455.00
~ 58.3S
35
CITY OF SALINA, KA~SAS
-
Schedule 16
ST ATEMENT OF RECEIPTS~ DISB1JRSEEEl'TTS AND B.ALANCES OF CASH
WATER, LIGHT 1 HEAT AND POWER FUND
Janua.ry 1, 1943 to December 31, 1943
Inclusive.
Ac t u al
A.nount of
Actual Over
The Budget
Budget
14109.45 12699.59
4229.97 4199.17
2+96.08 525.00
140q . S 6
30.S0
Total Receipts $18835.50~17423.76 i1411.74
Total Cash to Account for $28912.50$25565.00 $3347.50
Disbursements :
Water-Hydxant Rental 563.75 615.00
Water-City Buildings etc. 370.20 300.00 70.20
Street Lighting 5903.55 6000.00
Whiteway Lighting 15499.48 15600.00
Traffic & Christmas Light s 133.68 400.00
Oity Building Lights 588.95 550.00 38.95
City Building Heat 942.14 950.00
street Light Maintenance 14g.31 150.00
Miscellaneous Traffic
Signals etc. 1.23 1000.00
Total Disbursements $24212.29~25565.00
Balance-December 31, 1943 .J 4700.21 f470?21
e
Amount 0 f
Actual Under
The Budf-;et
28.92
51.25
-
36.45
100.52
266.32
-
7.86
.f$
998.77
~1352.71
36
e
e
CITY OF SALINA, KANSAS
STAT:S:l,I:9:NT OF REC~IPTS , Dr SBURSElf:E:.TTS ArD BALA?:TCES OF OASH
Schedule 17
BOND AND HTTBREST FUND
January 1, 19~3 to December 31, 19~3
Inclusive.
Actua.l
$24044. 33
99159.07
<]2. 9"
$99252.02
Budget
~17509.99
90~92. 20
$90~92. 20
Amount of
Actual Over
The Budget
$6534. 3~
8666.87
92.95
.~8759 .32
Total Special Assessment
Tax 13045. 52 '1573. 52. ~~72.IJO
Total Cash Receipts f112297.5~ $100065.72 $12231.82
Total Cash to Account for$1363~1.87 $117575.71 $18766.16
Disbur sement s:
Bond principal:
General Bonds
Special Bonds-City's
Share
Special Bonds-property
Owners Share la501.20
$10 240.09
10904. 60
150.99
~11737 6. 70
19~3 $1896~.17
Bond Interest:
General Bond Interest
Special Bond Interest-
City
Special Bond Interest-
property Owners
Fiscal Agency COiwaission
and postage
Total Disbursements
Balance-December 31,
8~800.00
8938.89
907.19
1173.&3
S~800.00
8938.89
10501.20
$10Jt.2L1{).09
10904.60
907.19
1173.83
350.00
$117575.71
~18965.17
Amount of
Actual Under
Tbe Budget
199.01
$199.01
'" -
37
r,J'
" , . ".-
CITY OF SALINA, KANSAS
Schedule 16
e
STATEMENT OF RECEIfTS, DISBURSEMENTS AND BALA..'l-.JCES OF CASH
BAND FUND
January 1, 1943 to December 31, 1943
Inclusive.
Actual
Amount of Amount of
Actual Over Actual Under
Budget The Budget The Budget
Ba.la.nce-January 1, 1943
Receipts:
Ad Valorem Taxes
Sales Tax F.esidue
Total Recei.ots
Total Cash to Account for
~ 421.65
'~
:fr 331. 51
~ 90.14
4975.53
851. 6~
$582"(.18
0;'6248 o\~
~ .OJ'
4572.98 402.55
845.51 6.14-
$5418.49 $408. 6g
$5750.00 ~4g8.S3
Disbursements:
Appropriations to the
Salina Municipal Band
Board 5750.00 5750.00
Balance-December 31, 1943 $ 498.83 $498.83
e
38
e
e
CITY OF SALINA, KMTSAS
Schedule 19
STATElwIEl:T OF RECEIPTS, DISBURSEMENTS AND BALA..~CES OF OASH
LIBRARY FUND
January 1, 1943 to December 31, 1943
Inclusi ve.
Actual
Budget
Balance-January 1, 1943
$ 281.95 ~.. 196.73
Recei"ot s:
Ad Valorem Taxes
Sales Tax Residue
Miscellaneous
Total Receipts
13285.13 12322.00
1593.42 1581.27
555.00
$14678.55 $14458.27
Amount of
Actual Over
The Bu~et
$ 85.22
963.13;
12.15
$ 420. 2E~
Total Oash to Account for ~15160.50 $14655.0q $ 505.50
Disbursements:
Appropriation to the Free
Public Library Board, Oity
of Salina, Kans~s $14655.00 $146515.00
Balance-December 31, 1943 ~ 505.50 $ 505.50
Amount of
Actual Under
The Budget
555.00
39
e
e
CITY OF SALINA, KANSAS
" . .,f ; ';',6,~.., . '....'
Schedule 20
ST ATEMENT OF RECEIPTS J DISBURSEMENTS AlTO BALANCES OF CASH
AIRPORT FUND
January 1, 1943 to December 31, 1943
Inclusive.
Tote.]. Recei-pts
Actua~
2542.37
300.00
21 .31
346. be
Total Cash to Account for~6107.30
~3210.2S
Disbursements:
Salaries a.nd -~Vages
Water, Light, Hea~ &
power
Bldg. & Equip. Maintenance
Materials & Supplies
Tools and Equipment
Total Disbursements
Ba~ence-December ~l,
713.67
12. OS
101.18
16$ . 42
156.50
il151.85
1943~4955.45
Budget
Amount of Amount of
Aotual Over Actual Under
The Budget The Budget
2366.17
300.00
344. 35
$3010.52
:~3975. 00
1500.00
75.00
300.00
100.00
2000.00
f3975.00
176.20
21.31
2.25
$ 199.76
";21~2 ~o
~ ~ .--1
68.42
J4955.45
v
786.33
62.92
198.82
1843.50
$2823.15
~o
SC!ledule 21
e
e
CITY OF SALINA, KA:JSAS
Sched.ule 21
STATEL.ENT OF REOEIPTS, DISBVRSEMENTS AJ:TD BALANCES OF CASH
BIND~~ED CONTROL FUND
January 1, 1943 to December 31, 1943
Inc1ust ve.
Total Receipts ~ 689.68 $ 706.79
Total Cash to Account for $1440.15 $800.00
Disbursements6
Salaries and Wages
Equip. & Maintenance
Materials and EquipmentSup.
Total Disbursements
Balance-December 31, 1943
Actual
Budget
~ 750.47 $ 93.21
546.84
1.00
141.84
516.34-
50.00
140.45
401 . 65
172.41
,~574.06
$866.09
700.00
100.00
*800.00
Amount of
Act ual Over
The Budget
Amount of
Aotual Under
The Budget
$657.26
30. 50
1.39
49.00
17.11
$640.15
298 . 35
-
72.41
'''-'-'25 94
;ljJ Co .
dl'~b/'6 09
%}\J .. ..
I'
41
KANSAS
SALINA,
OF
CITY
Schedule 22
CASH
DISBURSEMENTS_AND BAL~rCES OF
194-3
STATEMENTS OF PXCE
Firemen's Pension Fund
Compa.rison with Buctget _
. Amount of Amount 0
Act'..lal Over Actual Uncr!'
Budget -1Qe Budget The Bud~et
8#10257.12 .46
Hillcrest
Memorial Hillcrest
Endow- Memorial
ment Fund Trust Fund Actual
Firemen's police Cemetery
Relief Relief Endow-
Fund en ment Fund
6.16
s
Firemen'
pension
Fund
Tota~
111
Funds
$ 76.00
6.., 01"'\
.... . \.J'~'
4.$$
-
-
-
-
-
-
-
145.54
20.00
-
.en
36~.S9
-
-
14-55.35
-
197.53
325000
-
-
-
-
-
- -
2220.16 -
1600.73 -
- -
- -
2$.35 -
- 730.19
- 25.00
-
-
-
-
44
o
-
22$7.~1
-
2
.91
42
1600 . 89
20.00
-
197.54
685.89
-
-.
-
-
-
-
4160.00
-
-
26.
60
:rl;1
.81
$2850.00
~1406.00 $8232.0~_~10000.00
224. "31,_
44.92
710.27 $6251.34
4.48
$26224.11:F
-
42.51
1000.00
418.00
-
-
-
-
-
-
-
-
-
350.00
-
-
-
~
11$.11
255.08
2500.00
1600.89
20.00
-
-
-
-
197.54
685.89
-
1600.89
13$.11
297.59
3500.00
768.00
4180.00
2417.70
2286.62
-
28.35
730..19
2 0
~.
32 $1977.85
61.90~12235.00
-
2235.00
,-
-
-
-
-
4522.81
-
-
-
-
-
$4522.81
$2504.
4~12
2.21
12
$4180.00
$4256.00
-
-
836.00
-
159 6.00
418.00
Balance -J rtn uar
Receipts;
Ad Valorem Taxes
Membership Fees and Dues
Interest
Investments Matured and Sold
Sales-Ferpetual Care Service
Sales-Mausoleum Space
Sales Tax Residue
state Distribution of Insurance
Premiums on Insurance co;eanies
Paid in by Oi ty Firemen . of Wages
Payment of Doctor Bills',"
Refunds and Recoveries
Rew8rds
Total Eeceiots
Total Oash to Account for
Disbursements:
Medical and Hospital Insurance
Life
Health and Accident
Pensions Paid Ret ired Firemen
Relief Payments of Disabled Firemen
Mi scel1 aneo us
Commission Sale of Mausoleum Sp~ce
Endowments Paid to Hillcrest
Memorial Endowment Fund
To Clerk of the District Court
Profession~ SerVices
Total Disbursements
Bs.l ance-Dec emb er 4~
1
-
-
-
-
-
-
-
$1460.
755.19 $350.00
755.19 $6251. ,4
-
-
-
-
-
44-.92
-
-
-
-
111.S2
1973.41
-
-
-
~
720.00
15.50
-
4522.81
-
-
-
-
-
1596.00
416.00
2~~.
111.82
1973.41
4522.81
720.00
60.42
836.00
CITY OF SALINA, KiiliSAS
13chedu1e 23
e
STATEMENT OF RECEIPTS} DISBURSELENTS AI\TD BALANCES OF CASH
WATERWORKS DEP ARTMENT FUND
January 1, 1943 to December 31, 1943
Inclusive.
$116075.85
$ 563.75
125048.23
4065.09
770.29
Total Receipts
Total Cash to Account for
130447. 36
$246523.21
Disbursements:
Bond Princinal Retired
Bond Interest Paid
Fiscal Agency Commission
and postage
Appropriations for Operations
Investments purchased
$ 31000.00
4185.00
45.37
51946.86
38047.83
Total Disbursements
Balance-December 31, 1943
$125225.06
~121298 .15
e
~
."". ,,:~~,:, . "",r>,';';,'
',';;.J! ...' ~ ,<:~;: . - ,,', ; . '\, ..~'r ~\_,_,: ~,:~ ",' e".i . ,;- ; "~' }~>'~_...' ,;.'~:.- /,:, ''f', .' ~' ,:I, ,
~. .
or TY OF SAL INA, KANSAS
Schedule 24
ST AT ~E1TT OF P.ECEIPTS, DI SBURSEi:LENTS AND 3ALA?>TCES OF CASH
CEMETERY FUND
Janue.ry 1, 1943 to December 31, 1943
Inclusive.
e
Belance-January 1, 1943
Receipts:
Ad Valorem Taxes
Fee and permits:
Burial and Removal
.iM3..rkers
Lot Ownership Transfers
Investments, Interest
Sales of Lots
Sales of Grave Space
Sales of Upkeep Service
Sales Tax Residue
Miscellaneous
Tote~ Receipt....s
Actual
Budget
Amount of
Actual Over
The Budg:et
.......J_
$4676.61 $1837. 71 S2838.9:)
1293.83
2156.1=50
61 .00
20.0')
42.50
IS]0.00
~40.f)O
110.50
423..70
1 b.OQ
$6334.0~
Total Cash to Accoun~ for $11010.64
Dis'ourser.a.ents:
Sexton's Sale..ry
other Wages
Office Supplies & Expenses
Water, Light, Heat & power
Bldg. & Equip. Maintenance
Materials and Sup.plies
Gasoline, Oil, Grease and
Anti-Freeze
Tools and Equipment
Miscell aneous
Total Disbursements
Balance-December 31, 1943
e
1320.00
2858.55
71.80
69 .95
23;.91
415.98
116.92
5.95
4.6b
;~5097 . 66
$5912.98
1191.13
1600.00
50.00
10.00
100.00
600.00
200.00
200.00
426. 1 6
150.00
$lt5 27 . 29
$6365.00
1320.00
2000.00
30.00
150.00
300.00
350.00
115.00
100.00
2000.00
""6"'765 Of'\
.~) . .,._1
102.70
556.50
11.00
10.00
12]0.01)
140.00
$1806. 711.
~'4 641:; 64
'if! ~._
8 a~ : ~g
-
&).9g
1.9'?
$5912.96
Amount of
Actual Under
The Buof?:et
57.50
89.50
2.46
134.00
SO.05
66.09
-
94.05
1995.40
i1267. -;;4
44
-
OIrfY OF S.ALIlJA, KA2.'TSAS
Schedule 25
STATEMENT OF R.Ji:OEIPTS J DISBUHSEklENTS AND BALANCES OF CASH
PUBLIC HEALTH NURSING FUND
--
January 1, 1943 to De~p.~ber 31) 1943
Inclusive.
~5
"'. ..., '; ;,;({.!.,>,;;,;~r::.~F'-;>Y}"i~t,".'!':;:j,'t~::">i\1, ~~'!""'il;lJl' \'#l."""~: ','-"!\'>'D 'Bo,r; "", l;""'4F' 'iI'"q~.""" ,c" >^,., '4'" ' .' ' .,. "
OITY OF SALINA, KA:~SAS
Schedule 26
e
STATEMENT OF RECEIPTS, DISBURSEMENTS AND BALANOES OF CASH
CONDEMNATION FUND
Janua.ry 1, 194; to December 31, 1943
Inclusive.
Ba.lance-J anua.ry 1, 194-3 Ijji 25 . 29
ReceiDts: None
Tota~ to Account for ..J 25.29
Disbursement s: ~
Damage Awards None
194-3 :.1 25.29
Balance-December 31, $
-
~6
--
OITY OF S.~INA, KANSAS
SchedulL2
STATE1..:ENT OF RECEIPTS, DISBTJ"RSKIEETS AND BALANOES OF OASH
OONSTRUCTION 1 ~DS
Janu2xy 1, 19~3 to D~ ~er 31, 1943
Inclusive.
.Ash st.
Asphal t Claflin Sewer
Tot al SidevV'alks P av ing Ha_l1 Rep air
$4422.71 q..i: 24o.3t::- $ 87 . 31 i!:3884.90 .~ 210.15
6~5.00 - 10.00 625.00 -
130 1.83 - - - 1 ~04"'7 :,-:<~
1526.50 1526. 50 ./ . I. '-'",
- - -
~15209.33 - $1536. 50 $625.00 13047.83
~19 632.04 240. 35 ~'1 623. 81 -509 . 90 13257.98
1032.55 - !J.07.55 625.00 -
13255.28 - - - 1~25t:).2S
~ ~
1121.09 - 1121.09 - .-
2-1a - - - 2.70
115.6 115.64- - -
-
.6lj I' 64- ' 62~ . QO 8
ijii1528.
1 ~~ 95.17 0
47
Bal ance-J anuar
Recei.cts:
Refunds and Recoveries
Temporary l!otes
Benefit Assessments Paid in Full
Total Receipts
Total Oash to Account for
Disbursement s:
Salaries and Wages
Contracted Services
Materials and Supplies
Gasoline and Oil
Refunds
Total Disbursements
Balance-December
CITY OF SAtINA, KANSAS
Schedule 28
e
STATEMENT OF INCREASES, DECREASES AND BALANCES OF INVESTMENTS
Januaxy 1, 1943 to December 31, 1943
Inclusive.
TrUST ~1D AGENCY FUNDS
Hillcrest
Firemen's Oemetery 1iiemorial
Relief Endowment Endowment
Fund Fund Fund Total
Balances-January $1500.00
1, 1943 $7000.00 ~1000.00 :jji9500.00
Increases
Decreases $2500.00 $ $1000.00 $3500.00
Balances-December $4500.00 $1000.00 j $6000.00
31, 1943 500,00
e
'8
V:.',
CITY OF S}~IKA, KANSAS
e
CASH IN OUSTODY OF CITY TREASURER
December 31, 1943
Disbursements:
Fund Cash Disbursements(Exhibit A)
Balances-December ~l, 194"3 .
The Fanners National Bank, Salina, Kansas $ 9$346.52
The Planters st ate Bank, Salina, Ka,nsas 104512.52
The National Bank of America, Salina, Kansasl00675.20
The Planters State Ba~k, Salina, Kansas
(Oi ty Clerk: Revolving Fund) 500.Q.O
e
Ex.1J.ibi t "Dn
::;j? 60 h -, h -, 6
'1, -- Y '-' t -,-.. t
590000.11-
$650676.93
$547140.69
$~03lJ"'36.21+
$303536.21+
,;. ~
\'
49
f'
Balances Certified-December ~l
Checks-December
Schedule 29-A
Outstandin:
Add Deposits of 1943-Receipts m~de in Jan.1944
Deposited but not shown on books until 1944
Ohecks 11'93659-60 & 61 issued to the state
Treasurer to cover Bonds and. Interest due
January 1, 1944, entered on Treasurers
Ledger a.s January, 1944 and paid by the
Banks in December 19~3.
in error
Checks on the Farmers Bank paid
by The Planters Bank
c::~r~~};;/)~j>~~~~'~-s~1i)~~:-frt":,,,,;,;,!;':'; ;o;"<-';:";~,'}:~:,~:~::i:i:/">--':,,! :,~ "',~'; o',~'? \'~~.'1r;;;..:~~"I::,::,-(';'~t.:~:', ~,"~iD',ar:'~~r'~"-' 1 ';;"-',~ >:,.,.t':'.',"'.,; """'-.,j-," ,~\'''T~:n.:,,_:;'-, 'fO ~ - '~'i-::'~''''';-l,"'-,.. ,__ '~".., '... ~~ .-" "r~ ,~
e
Check No.
Total
4'nount
;;p 62 . 50
25.00
25.00
79 . 20
37.50
10.00
10.00
6.75
1.96
5.00
2.00
71.40
50.00
2.90
19.95
1.25
3.06
24.65
51.25
159. 62
158.66
40.45
25.65
5.67
3.00
2.82
.75
246.00
5.55
175.70
5.50
49.20
55.20
31 . 20
75.90
29.90
10.00
51 . 60
2.0Q
1676.19
1088.72
100.50
78.90
73.20
74.20
e
69702
93285
93286
o ":347;7;
,,-- 7li-
80
81
33
515
18
19
23
51
~~
73
78
82
83
~~
"
98
601
607
[5
9
11
1"'>
--
"1
zr.h
./
50
67;
,
65
66
67
6s
6f.)
71
72
673-697 inc.
698-720 inc.
7.,.,
c;....
723
725
727
CITY OF SALIN~, KANSAS
OUTSTANDING CHECKS
December 31, 19~3
Planters
State Bftnlf
$ 37.50
10.00
10.00
6.75
1.96
5.00
2.00
71 . 4-0
50.00
2.90
19.95
1.25
":3.06
24. 65
51.25
N at ional
Bank of
America
$ 25 .00
25.00
79 . 20
49 . 20
55.20
31 . 20
75.90
29 .90
10.00
51 . 60
2.00
1676.19
1088.72
100.50
7S.90
7"2 "'0
J. !;.
7 Ii-. 20
Schedule 29-A
Farmer'S
Nat ional
Bank
<4: 62 ~o
1r .....
.
159 . 62
158.66
40.45
25. 65
5.67
3.00
2.82
.75
246.00
5.55
175.70
5.50
( Oontinued)
51
. .
t
e
e
national
Planters Bank of
state BpJlk America
$ 76. 55
69 .40
69 . 30
9.5.07
57.15
62.25
62.25
40 .95
39 . bO
4tt:~~
28. 6b
4.75
811.30
61+0. ~?
550.'+U
1583.74
$ 297.67 $7807.42
,!,';, ~;- < ," "
CITY OF SALINA, KArSAS
OUTSTANDING CHEC~S
December 31, 19 3
Tot al
Al!lOunt
Check No.
93728
729
77,2
734
735
738
t~6
741
742
74'3
74fJ.
46 71j:5
7 -7 c 3 i nc .
765-775 inc.
778-789 inc.
791-818 inc.
Tot als
$ 7. 6. 25
69 . Lf-O
69 . 30
05.("\7
"'" "'1
57.15
62.25
62.25
40.9.5
3~ . 50
;. . .35
Lf-4.95
28.60
4.75
811.30
640.90
550.40
1587,. 7~'
. $899 6. 96
-
Schedule 29-A
(Continued)
Farmer's
National
Bank
$ 891.S7
~n
59
r,
~~I
i
i
CITY OF SALINA, KANSAS
E:x.hibi t 'E II
NVESTMEUTS IN CUSTODY OF CITY TREASlJP..ER
- December 31, 19~3
Bon~ or
Certificate Ba1.ance Changes- 1943 Balc'tnce
Issued B Type Dated Due Rate !umbers 1-1-194 Incre?ses Decreases 12-31-4~
Firements Relief Fund:
O~ ty of Sal~na., ~ansas Refundin~ Bond 1~1.;:,.34 1-1-43 4t~ 55-56 $2000.00 - ;~2000.00 "i,-
Clty of Sa1lna., 1.ansas Refundin16 Bond 1-1-34 1-1-44- 4-4:',.0 63 1000.00 - - w1000.CO
Oi ty of Salina, :Kansas Internal Improvement Flood
Oontrol Bond 12-1-(~3-50) 4-~ 13-20 ~~OO.OO - 500.0~ 3500.00
Total Firemen's Relief Fund ~7000.00 - ~2500.00 $4500.00
Cemeter;," ::ndowment Fund; .~"
City of Salina, Ke.nsas Refundins Bond(2) 1-1-34 ~ 49&62 ~lOOO.OO - - ~1000.00
Hillcrest Memorial Fund: 1-1-34-
City of Sa.lina" Kansas Refl:::'1.ding Bond(2) 1-1-(43-44) Due 4~~ 57&65 $1500.00 - :~10C~.c)O 500.90
~,.
In Superintendent
of Waterr;orks Hands
1-1-43 _
Waterworks Fund;
City of Salina, Temporary' Note 9-1-42 - 1% - $5000.00 - .... ~?5000.00
City of Salina, Temporary Note 11-17-42 - 1~ - 5000.00. - - 5QOO.OO
City of Sa1in~l, Temporary Note _43 - 1% - ;i~13047 .S3 ,,- 1),047.83
City of Salina Bonds -42 - - - 29190.09 - ~4340.09 2~$50.00
u. S. Bonds -42 - - - 25000.00 25000.00 50000.00
."'07 ~O"7 "'7
.."tj)u~
""1/ .,
aL~
II
,..
r
II
t
p)j
Exb
TAXES
-rr 1:. ~'\T~ '"', ~
..t....~.....', .....;..1....
GOltP AP.IS 0:.1 APD RECONCIL rATI Ol~ OF 1042
DUE IN 19t~3) ASSESSED AITD CQI,lJECTED
DURI1m THE YEAF- 1 7.
C! ~T TP^
',..,J..c-..u...... ...,
OF
CITY
SU1Ji.:AP.Y
"v.p ~
,',.,' v
percentC'f.e
') f !. ~; L.:~ 2 T~
:]')llected
~04~
~J ~
Uncollected
T8xee
1942 Taxe s
Remitted to
Ci t.}:,_ er1:p
Adj1..1 r.teC1
Tax Roll
Ye~'" 1 01;.""'
'-_ ...., c:
Plus Tax
Roll
Adjustment2
Orit;;in(1~
;1' c.x Holl
yeer 1042
Tax. Levy
Year lS;Lj.2
:.:il1 s
-
-
-
-
:1 ~- -::" o~
- .",..; ",,'
S9~.
7S'; 4 .-'1::
...."-) . ':...J ..J
6,-.? 77
-e""
170 /"7
~,#". Q
-:7.7 "....
..) , # . '." I
7~2.82
~)r;rl7 74
. '. tot-. ;.
1 ~7. :~'.
-- (, ...-,
;."';,'Lt.CC
21.42
13.28
39.07
66
01.1.
.
.
132
725
HeC(H~
;:;:!; ")h>Z;~ 5 7
~, ./ '- ,,/' c ,. "
34274.5')
14770.24
7it::? "20
b~;;;'1; 4ft.
12746: 5?
127:'"7 . ~r\
07hl iL
'r;'./.... i.
.. *716.18
12730.71
21+ 61 . 44
he' 6. 72
1 r; :1 'J ',' ')
Lt)t-eUL-.
1189.5e:.
1805'.05
27-' ,.. 7 i\ 6
I -. ...'
.', -"c: I'
dO:') . 09
25.~b
10.QS
2.~1;
;'/
5.13.
9.52
o e:;r'\
"" . ""...
60:i"
';: . ;,J'-.I
.., 5"'"
;. c:..
9.55
1.52
..,
. "';0
1.11
';7
.CJ,
1.40
20.71
~4102. 21
3519~.72
151~ 6. ")"7
;2;7.11
7000.24
13069.11
13079. 7?-
n /"". 2';c 1!~
...-:o'~ ~.. 0
.. 4642.7'6
, 7,104 26
.....,/ L .
2404.65
~ r:1(': .,~,
.". '-_:... . ,I' "-"
lr.;7"7.:~
lit9.04
~ 9 ~. 3,1
2b is . 61
w
13'~.9:'
54.82
23.56
5.')4
11.00
20. ~Q
"'"
2').37
140 h'"7
7'~4.
. '4
20. 4
~o87
.- .
.:....1
2.39
1 (' 7.
........ ~,'
-;;.0;
4rf-. 7,9
;~
'."5-'.' 6~ r"'.,.-'
<0 ">~1 c.. c6
'35140.90
15102.51
"7;?7? rJ]
"-~ . oJ
70 . .24-
1 "2 ,.;
_,/0 0.72
13059.36
95676.51
4-~7.'l ~4
-....I.,,' ~ . '-
1;103.82
'JLLc!O (;:1
c:..'w .w
~., Q h'7
:J..I."',,-j
1 ~"?:t"\ Ll
--:)/..;.0
1177.21
194-6.26
2t)l.S4.42
. -:;r)~7
.~015
. 6453
.1;C1
"7'"\1 ')
"'"' ....~j-
. 55u4-
!;r:::;:1"'\
. w". -,'.:..J~
. 8967
.2066
!;r::--,()
· J ...;;/";,
.1060
:\ ')?~
. ,(-, ....--
. 6 654
O ~: ~-. -'2,
. ../w'../
:\/?O
. 'oJ Q-~.,
~15r'
._ 6
'1
C.
,
4
5".md
Fund
Fund
Ad Valorem Taxec
T a.ngi ble T 8Xe s :
Generel :F'uno
Fire DeDa.rtment Fund
r .c.rk Deca.l't:nent Fund
.;'eml')ri .,.; T..T!'"11 "'7'.,-.,..:1
.&IIr.,_"_ ~""""_'~ __......,_..... _:.A-i.lU
Sewage Dis:t:osal Fu.nd
'::;e!J_8:,:,al I:npl'OVelnent Fund
Jater and Light Fund
General Bond :',nd Interert
B a..'1 c3 Fu ru:'\.
Library Fur~0
..~i.roort Fund
Bind.vieed Control Fund
Fire~enls pension Fund
cemetE':ry Fund
Public Heelth
3t:reet, Alley
:7tHsing
a: Sewer
1
t:;7
.,.,," i
17'"7
.;.t..
4q
')
'-
-
2.
. "7), ,..
'w "1-00.10
,.
16. 74
51
26
'j." . - -., ,.., r:..
.~e::o;;C:,",.
0421
Q7
.1,/
.
257
~~
63
.
291041!.
':,
oct'
",v
's50:;;
he:;
~-'
2905 :5
ible Taxes.
T'
Total
20 ?7U '7
"
"
Q4-;;s.l\(\
:~ '7.{'I1') 4~:i, 2
--..,,) --.
00
c, 4 ~8
F'.:.n.d
Intan~ible Tax-General
-
7
1"' e:;7 hC:
_1....". 1 . _..1./
7 ?c 60
*" ~- ,'. .,;
1,;)4 . 47
7
ri,~ll -6
I....., l 1-) t' ~l '
.".......... ..;'
Ih':'''''' "21
r,''-). ",'
*07.a3
..I .,,'.
"220."2
.0,7.
1.50
67
If"\71"?: 5~'
'....) ". ,
1855.00
670.00
720."24
;~:I)08 .
-
-
6s
55
00
"0
~4
.
.
.
.
7
1 a 71 '7
1855
6,';5
IV
-2!
T a.xe s
E'Y1t s
.l.l.
Total Ad VG.lore
~'" eo -i ~1 Ac ,..,f. n s;'(
wi"" '.~ .... ...).J~ ...
Paving
Sewer
;ieed :Juttins
B~r i &SS
54
~
12. /0
o "7
....... '
16'"7l.t:t:;
""'.<
;V
142-;
t:;L~
704241."31
.
"114a~
f';
....
2')0.47
1
.J
,
2
b
1 3166.
'~
bQ
4
1 '3166~
.
'oJ "213140
S~ecial Assessments
itted to Oit
,'0
.10
All T axe s ?e
Total
Total
l
I
CITY OF SALINA, KA:mAS I
,
Ex-hi bi t :::[1'
STATEMENT OF TAXES RECEIVED FROM C NTY TREASURER-SHmnl'W. YEA...tl
OF ASSESSME~T AND DISTR BUTION TO NDS ON BADIS OF ASSESSU~NT
Janu?Xy 1, 19 j to Dece er 31, 19 3
Inclusive.
YEA..'t\ LEVI]
194-0 & prior 194-1 1942 Total
Ad Valorem;
General Fund: $1336.50 $1178.16
Tangible $52a85.53 ~~55100.19 '
Intangible 12.75 110.88 9 21.26 0544 80'
J ..J
Total General Fund $1349.25 ;;j,1289.04- ;tp 6200 6. 79 :#64645.08 '
Fire Depa~tment Fund 702.04 941.15 34-274.50 35917. 69 .
park Department Fund 301.97 529.85 14730,24 15562.06 .
~emorial Hall Fund 62 . 27 138.02 ~j~:~ 3352.68 '
Sewage Dis~osal Fund 135.01 190.17 72'J'J.62 .
General Improvement Fund 281 . 21 412.87 12746.52 1~440. 60 .
Wflter, Light, Heat and power Fund 61+15,83 723,~ 127~7 . "'19 1 109 .l~5 '
General Bond and Interest Fund 2491. 79 3152. 9351 . 6~ 99159.07 .
Paving Intersection Bond and :nte~est Fund S2.95 - 92.95 (
Band Fund 113.53 145.82 4716.18 4-975. 53 '
Library Fund 232.10 272.32 12]80.]1 13285.13 .
Airpo rt Fund 21. 69 5~.24 2461.44- 254-2. 34 '
Bindweed Control Fund 1a.95 2 '.17 406.72 546.8 '
Firemenls pensicn Fund 7 .10 33.97 1 92.82 1 bOO .89
cemetery Fund 31.54- r2.i)S 1189.88 129~.63 .
Public Health Nursing Fund 37.2 7.52 1809.05- 189 .11,
street, Alley & Sewer Fund - - 27753.06 27753.06,
Total Ad Valorem Taxes ~ 6591. 50 " tB 29274'7. 77 ;307~7l.96
~S032.
Special Assessments: 493.53
Weed 90.50 01.72 665. 75 '
Sewer 2~3.25 166.82 la2~.31 197.5.38-
Paving 630. 63 351. 64- 9 7 .70 10456.97 '
street Lighting 27.12 - - 2~ .12 \
By-FeJSS 566.01; - - 56 .05
Total Special Assessments Collected J;1617 . ~ ;, G:>a l' ~11493.5 <;;i1 '3711.27 '
q;" . 0
Total Tax Oollections 04241. "31 ~:"";)2J.OS'3. U
- -
" 55
r--........-.
OITY OF 8AL INA, KANSAC
Schedule 30
STAT~~ENT SHOWING ALLOOATION OF TAXES FEOEIVED IN 1943
TO VARIOUS DEPARTMENTS OF THE GENEP.AL FUND
January 1, 1943 to December 31, 1943
Inclusive.
Delinquent
Ts.x
Tangible Taxes
police Denartment
Street Depa~tment
Engineering Department
Milk In~pection Department
Legal Department
Building Department
Garbage and Rubbish
Total Tangible Texes
Intangible Taxes
police Department
street Department
Engineering Department
Milk Inspection Department
Legal Department
Building Depa~tment
Garbage and Rubb ish
Total Intangible Taxes
$ 1416. ~6
629.b4
270. 69
51.49
50.75
95.73
~ 2514.66
&P a~:~~
12.80
~.5l
4.59
4.64
~ 123.67
T axe s
1468.94
675.15
283 · 49
55.004
55.3
100.37
Total Tangible and Intangible
police Department
Street Department
Engineering Department
Milk Inspection Department
Legal Department
Building Department
Garbage and Rubbish RemOVal Dept.
Total Tanhib1e and Intangible $ 2638.29
T axe s
Current
Tax
$26350.61
5116.57
4785.27
3370.12
1167 .42
1472.39
10"322.5'5
$52585.53
;~ 4534.45
-
868. 64-
611.44-
34-0.11
257.20
2809.42
$ 9421.26
30Sg5,06
5116.57
5653:..91
3982.16
1507.53
1729. 59
1 31 ,1. 97
$62006.19..
Total
Tax
$27766.97
5746.21
i=)n5'.- 96
~ ....J ::::>.
3422.21
1218.17
1568.12
19322.55
$55109-19
$ 4587.03
45.5:1.
881.44-
614 _ 9 5
34-4.70
261. 84-
2809 .42
$ C?54-4. ~9
32354.00
5791.72
5937.40
4037.16
1562.87
1829.96
13131-97
$64645.06
56
e
e
,
".~:,A..,-,k':i~_'
CITY OF SALINA, KANSAS
Exhibit "I"
CITY CLERK'S PXVOLVING FUND
SUMMARY OF DEPOSITS AND CHECKS ISSUED
January 1, 1943 to December 31, 1943
Inclusive.
B8~ance - Janpary 1, 1943
$500.00
Deposi ts:
Reimbursements for Expenditures
Total Cash to,A ccount for
Disbursements:-(Checks Issued)
Freight & Ex~ress
Postage & Box Rent
Miscellaneous
jl934.g4
;~24 34.94
$1197.02
207.00
530.92
Total Checks Issued
Balance-December 31, 1943
Bank Balance Certified by
The Planters State Bank
$1934.94
$ 500.00
:ill 500.00
5'7
CITY OF SALINA, K&qSAS
Exhibit "J"
e
OLERK OF THE CITY OOURT
STATEMENT OF RECEIPTS, DISBURSEMENTS AND BALANOES OF OASH
Januaxy 1, 1943 to December 31, 1943
Inclusive.
:$ 1944.63
Total Oash to Account For
10436.39
$12380.93
Disbursements:
To City Treasurer
To County Sheriff
To Oounty Attorney-Regular Fees
To Oounty Attorney-Speoial Fees
To Oounty Treasurer-Fines
To Others
Oourt Oosts
$ 25 61. 72
385.05
380.00
275.00
24-:)9. 50
4453.19
571.17
Total Disbursements
Balance-Deoember 31~ 1943
$11035.63
j 1345.90
Total of Detailed Case Balances
~s Shown by Court Records
!~~345.-iO
-
58
/>
"'--;"",!,,,,"';1:"
. . . . '.,. .". ..'1." ...
", .
.., ..:<.,~".; ',' '", :. "",:' : ;'~
. >
OITY OF SALINA, KANSAS
e
CLERK OF THE OITY OOURT
OASH IN' CUSTODY OF THE CLERK OF THE CITY COURT
December 31, 1943
Farmers Natione~ Bank, Salina, Kansa.s
Balance-December 31, 1943 per Bank Certification
Deduct:- Outstanding Checks
~te
April ,1942
August $, 1942
Sept. 2_, 1942
Dec. S, 1942
March 24, 1943
October4, 1943
OctoberS, 1943
OctoberS, 1943
Nov. 15, 1943
Nov. 22, 1q43
Dec. 14, 1943
Dec. 16, 1943
Dec. 28, 1943
Dec. 28, 1943
De c . 31 , 1943
Dec. 31, 1943
Dec. 31, 1943
Dec. 31, 1943
Dec. 31, 1943
De c . 31, 1943
Total Outstandin~ Checks
Deposit in Januar~ 3, 1944
Oh&:;NO .
7
852
987
115$
140s
1688
1691
lE)g2
1745
1750
1794-
1795
1S00
1809
1813
181ij.
1815
18115
1817
1818
Bala.nce as of December 31, 1943
e
Amount
.50
1.54
.75
.75
4.80
36.15
5100
1.05
.75
2.25
1.00
5.00
.30
.75
6.75
195.25
61.92
50.00
7 65.00
4.75
Schedule 31
$ 2479.11
1144.26
$ 1334.85
10.45
j 1345 .~9
,~ 59
~-
I
I
CITY OF SALINA, KANSAS
Exhibit C
SUM'~ARY OF POLICE COURT RECORDS
Janu~ry 1, 1943 to December 31, 1943
!nclusive.
1939 & prior 1041"'\ 1941 1942 1943 TotEq,
~ ,,; -
$3?94. 75 $ 670!Q~~ :~1~ 59 · 5Q - 1867. 50
bO:J.OO - EfJ5 . ()O
- - - -
- - - - 4-72.00 472.00
- - - - 150.00 15Q.0C
- - - - 1077.00 lO77.QO
- - - - 12288.00 12i~~:gg
- - - - 124.00
- - - - 778.00 778.00
- - - - 786.00 766.88
- - - - 00.00 90.00
- - - - 224.00 224-.00
- - - - 143.00 14') . 00
.,
- - - - ____ 293.00 ._ 20 3.00
-- v-- _...... ".- ---.-. __, --
- - - - #16940.00__ ~16940 .00
$'3994. 75 $670.00 $1643.25 i155g.50 $16940~oOr $24807.50
13.50 10.00 2139.00 405.75 1488~.75 15600.00
- 55.00 - 28.75 12 .25 203.00
- - - __ - . ___ 685~.QQ_ ______ _ _~~5~Q~_~
---,--------, -_.
{If- 13.50 ~~ _~OQ_.__J_g~9.~OO JiJ::;,4.5Q. .00_];1649 3.00
'if' -
~3981.Q_____ 605.00 . ao 0
-
60
Balanoe-January 1, 1943
Due from Defendants
Speeding ,
Arterial & Signal Lights
Improper Parking
Reckless Driving
Liquor Offenses
Assault and Battery
Disorderly B.nd Immoral Offenses
City Lioense Violations
Carrying Conoealed Weapons
Gambling
No State Drivers
Other Offenses
Attorney
Lioenses
for
Less:
Cash Colleoted on Fines
Fines Worked Out
Dismissed by City
Fines Imposed
to Aooount
Tot~
Tot
t.
1943
71
Oredi t s
B~aIlce-December
Total
" '-<",'
"'.',
. .
. ,'..
CITY OF SALINA, K~~SAS
e
Exhibit IfL"
SUMMARY OF THE RECORDS OF THE CITY BUILDING INSPECTOR
January 1, 1943 to December 31, 1943
Inclusive.
Collections for the Year 194)
Building permits
Gas Inspections
Plumbing Inspections
Electrical Inspections
Sign permits
Taxicab Insped.tions
Total Collections
Total Due City Clerk
Remitted to City Clerk
$825.50
421.00
g64.25
371.g0
11.00
74.00
$2567.55
j2567.55
$2567.55
--
6l
e
e
, .' ,'- '~''-
. '
CITY OF SAL IN A, KANSAS
" "
-,
Exhi bi t "1~"
COMPARISOl~ OF DEPOSITORY BONDS AND BJLANCES OF D3.:PCSITS
Name of Account:
H. H. Eberhar~t, City Treasurer
Chas. E. Banker, City Clerk
lYe J. Broom, Clerk of Oity Court
Munici'oa.l Band Fund
Public. Library Fund
Public Health Nursing Fund
Less-Portion of Above balances
secured by F.D.I.C.
The
Farmers
}Tational
Bank
$94-240.39
-
24-79.11 '
-
556.83
$97276.33
5000.0.Q
Balances to be secured by Collateral
:~92276. 33
Req,uirement-70"k of 8.bove Balance s $64593_ 20
Bonds Deposited by Banks as
Collateral
The
Planters
State
Bank
$96882.70
500.00
$97382.70
5000.00
$92382.70
$64667.89
The
Na,tional
Bank of
America
$1014-69.75
-
1939.16
4095.96
~~107504.87
5000.OQ
$102504-.87
$ 71753.'+1
~120900.09 $127280.00 $ 87000.00
\,' 62
Name T i tl e
Ed. Morgenst ern Mayor
Lloyd W. price Oity Commissioner
J. H. Moore Oity Oommissioner
Bert A. Breon City OO~~is6ioner
Wendell Elliott City Oommissioner
Ellis J. Allison Oi ty l1am.ager :._ -- '.'
Charlea Elda Banker Director of Finance
and Oity Clerk
Harold E. Peterson Deputy Director of
Finance & Deputy
Oity Olerk
Henry H. Eberhardt Oity Treasurer
Lois Todd Oashier-Waterworks
Department
H. N. Eller police Judge
Thom.as L. Be.yne Building Inspector
Wm. J. Broom Clerk of Oity Oourt
L A. Bartlett Marshall Oity Oourt
-,-
I
I
o
"
Ey..hibi t
OITY OF SALINA, Y~~NSAS
INSURANOE IN FORCE
(Exolusi ve of Waterworks Dep2~rtment)
Deoember 31, 19~3
Annual
premiujli
Amount of
Covern""e
$ 66000 . 00
2500.00
25000.00
'e
and Supplemental
and Supplemental
a.."1d Suppl ement a1
e of Cover
Fire
Fire
Fire
T
;JJ;933.7.0
905.66
27 ~. 90
$117 .56
500.00
500.00
900.00
2500.00
500.00
1500.00
~500.00
500.00
9000.00
Fire and Supplemental
Fire and Supplemental
Fire and Supplemental
Fire and Supplemental
Fire and Supplemental
Fire and Supplemental
Fire and Supplemental
Fire and Supplemental
Fire and Supplemental
Fire and Supplemental
Fire and Supplemental
Fire and Supplemental
C1 t~ Bu1ldi s and Contents:
City Hall Building
Oity Hall Oontents
Fire Station #1 Building
Fire Station =/i:l Contents
(Exoept Fire Fighting Apparatus)
City Bu1lding-62~ N. 7th St.
City Building-4l2 putnam
Oity Building-216 W. Crawford
Oi ty Building-216 w. cra.wford( Contents)
Oity Rest Room
Bath Pavil110n ~
Bath pavillion-Contents & Equipment
Street Department Building
Street Department BUilding(Contents)
Sub-Tot~
MemoriaI Hall
Memorial Hall BUilding(Contents)
qub-Tot
property
16. 75
25.16
29.11
59.18
9.04
21.00
6.00
10.05
e.95
9.00
79. . 20
26.33
89.00
115.42
78.30
50.00
28.13
2500.00
850.00
154-00.00
3000.00
1000.00
4500.00
1000.00
15000.00
1450.00
1500.00
2000.00
3000.00
1000.00
25-300000.00
5000.00
!~
6
5.00
67 .50
~t.
2000.00
2500.00
10000.00
205.00
2500.00
&
Fire and Windstorm
Fire ~~d Windstorm
Hail and WindstC1"m
Fire and W1ndstorm
Fire and Supplemental
Fire and Windstorm
Fire and Windstorm
Fire and Windstorm
Fire and Windstorm)
Fire and Windstorm)
Fire and Windstorm)
Fire and Windstorm
Fire and Windstorm
Fire a.nd Wi ndstorm
Fire and Windstorm
Public Liability
Boiler E.x:.Qlosion
Messenger(Fire,Oontracts
Supplemental )
Fire and Supplemental
Forging Bond
Loss as D.'1.:nage
Fire, Wind, Hail
Misoell eous
-
Fire Department Equipment
Dwelling and Garage(Dump Ground)
Sewage Disposal-Building and Oontents
sewage Disposal-Building and Oontents
Ash Street Building and Oontents
Ahrens Fox Fire Truck
LaFrance pumper
Fire Department Equipment
1930 Dodge Hose Truck
G. M. C. Ohemical Truck
1936 Hudson Coupe
1925 Seagrave Ladder Truck
Horse Barn
Shop and Contents(Oakdale Park)
Airpl~"1e Hanger and Depot
City of Salina(Memorial Hall)
Boiler at Memorial Hall
City of Salina
etc.
Dwelling & Barn-Gysum Hill cemetery
City of Salina-Depcsit Accounts
polioe Camera
( 3) New G. M. c.
TruckS
e
e
'J>: ".,
CITY OF SAL:rfA, KANSAS
Exhibi t IIp~_
ACCOUNTS RECEIVABLE
December 31, 1943
General Fund:
Police Courts Fines and Forfeitures
Gas Franchise Fee
Cemetery Fund:
Due for Oare of Grayes
Burial Fees
Plumbing permits
TotaJ. Accounts Receivabl~
$8314.50
1572.13
$112.50
136.00
248.50
,4.40
l10~ 63.53
fir;
,.;, ~:..;.
-,-
1
16c
II
Exhibi t
KAHSAS
A,
SALlE
OF
CITY
INDEBTEDNESS
lCJ47,
" ""
STAT~;:ENT OF BONDED
December 31,
Bonds
Outstanding
12-~1-4
Bonds
Retired
1-94'3 -
:Scnds
Issued
1943
Bonde
outstanding
12- "31_42
Amount of
original
I s sue
Maturity
Date
Date of
Issue
"6
;;ji 2000.00
2S000.00
43000.00
12000.00
35000.00
350C.00
sooo.oo
-
7000.00
5000.00
2000.00
23.000.00
6000.00
4000.00
28000.00
35000.00
7000.00
23000.00
24000.00
4500.00
10000.00
9000.00
2400.00
18000.00
1$00.00
5500.00
15000.00
2200.00
81J0.OQ
$31000.00
7000.00
7000.00
2000.00
5000.00
500.00
6000.00
8000.00
3000.00
300.00
7000.00
5000.00
2000.00
7000.00
1000.00
1000.00
7000.00
7000.00
2000.00
4000.00
4000.00
500.00
10000.00
1500.08
400.00
3000.00
300.00
500.00
1500.00
275.00
465 .I)q
-
-
-
-
-
-
-
-
-
-
-
-
-
-
$ 93000.00
35000.00
50000;00
14000.00
40000.00
4000.00
6000.00
16000.00
7,000.00
'300.00
14000.00
10000.00
4-000.00
30000.00
7000.00
5000.00
35000.00
42000.00
9000.00
27000.00
28000.00
5000.00
20000.00
10500.00
2800.00
21000.00
2100..00
6000.00
1 6500.00
2475.00
67,15.0
$ 605082.00
139662.55
141671.07
34-287.75
$8392.58
9873.19
12000.00
71966.73
28050.35
r~~92.01
o-TUOO .00
47102.18
18340.53
72000.00
13682.36
11305.50
70000.00
70000.00
167 €i). 97
42935.80
44373.31
7310.04-
4eooo.oo
l~~i~:~
27172.75
2971."2;6
697,2.rj:9
18045.52
2720.74
6315.09
~
m
*fJ'
4-;'7~
m
m
41%
4-r/o
~
2%
~
2%
2%.
2%
1~
1~
1~.~
1 '0
1_'0
1~
1~
1~
10-1-( 43_45j
1-10- 47,-47
10-1- 43-49
2-1- 43-50
11-1- 43-~Ol
12-1- 43-50 ..
1-1- 42_4"2;
10-1- 42-44
9....1- 42....43
9-1- 42-43
1-1- 42-44
8-1- 42-44
12-1- 42-44-
7-1- 42-46
7 -1- 42-46
10-20-(42-4 )
7-1- 42-47
7-1- 42-48
7 -1- 43-48
2-15- 43-4S
5-1- 4-3-48
5-1- 43-48
7-1- 43-44'
3-1- 43-48
3-1- 4"2;-49
3-1- 4}-49
7-1- 43-49
3-1- 43-50
1-1- 43-51
1-1- 4~-51
2-1-(43-52}
Issue
Wa,ter Works 10-1-25
General Improvement-Sewage Disposal 1-10-27
Internal Improvement-storm Sewer 10-1-29
Internal Improve~ent-Sewer Repair 2-1-30
Internal Improvement-Storm Sewer 11-1-30
Internal Improvement-Flood Control 12-1-30
Refundino' 1-1-33
Funding (Cash Basis) 6-1-33
Internal Improvement-Paving 9-1-33
Internal Improvement-storm Sewers 9-1-33
Refunding 1-1-~4
Internal Improvement-Storm Sewers 8-l-~4
Internal Improvement-Paving 12-1-34
R'funding 1-1-36
Internal Improvement-Paving 7-1-36
Internal Improvement-Condemnation 10-20-36
Refunding 1-1-37
Refunding 1-1-38
Judgement 1-1-38
Internal Improvement-Olive St. Viaduct 2-15-38
Internal Improvement-Ourb, Gutter, Paving 5-1-38
Internal Improvement-Lateral Sewers 5-1-38
Refunding 3-1-39
Internal Improvement-Ourb, Gutter, Paving 3-1-39
Internal Improvement-L a.teraJ. Sewers 3-1- 39
Internal Improvement-sewer & Sewer PlantRepair3-1-39
Internal Improvement-Sewers 7 -1- 7,9
Internal Improvement-Curb, Gutter, Paving 3*1-40
Internal Improvement-O I.lrb, Gut ter, P a.ving 1-1-41
Internal Improvement-Lateral Sewers 8-1-41
Internal Improvement-Ourb, Gut ter & F a.ving 2-1-42
ur-oose of
Humber
F-l10
R-ll1
P-112
0-113
R-114
R-115
J-11 b
0-117
F-1I9
S-11Q
"
R-12Q
P-121
8-122
S-12~
S-12~
P-125
P -126
S-127
P-128
Series
:~1.35240. 09
0.00
None
6~
7,1000.00
.0
:4:104240
Retired
Retired as Shown in Schedule 1~
Waterworks Bonds
Bonds
Less
Oity
CITY OF SALIKA, KANSAS
AGE~JCY Ace ()TJ}!TS-OUTST ANDING BOUDS AND cO' QliS
December 31, 1943
Date I t ems Out standi ng_H__
Items Due Cou'pon No Bond No.
10-1-46 22 479
10-1- 1 - 51
7-10-43 33 133
11-1-43 25 & 26 57
1-1-43 38 & 39
RECOJ:lTCILIATIONS OF CITY OF
Date of
urpose of Issue Issue
'vYat erworks 10-1-25
'llaterworks 10-1-25
Sewage Disposal 1-10-27
Storm Sewer s 11-1-30
Refunding Bonds 1-1-37
Balance per Fiscal Agency
CITY OF SALINA, KANSAS
e
Schedule 33
INCOME TAX WITHHELD
STATElv~ENT OF RECEIPTS1 D:::SBURSElViEJ.lTTS AND BALANCES OF CASH
January 1, 1943 to December 31, 1943
Inclusive.
Ba.la.nce-January l~ 1943
Recei-Qts-out of Wa.ges due 1943
Total to Account for
Disbursements to U. S. Government
Disbursements-Refunds
Balance-December 31, 1943
$ 6671. 52
21 . 65
e
. $ None
. $7481.57
~74bl. 57
6~3.17
~ 788.40
!.. 6 t"\
(j
;,p-,
. .
"_:"\',:0',
CITY OF SALINA, KtNSAS
Exhibit "R"
e
STAT~ENT OF TE~~ORARY INDEBTEDNESS
December 31, 19~3
Date
Amount Given ~
--
City of Salina, Temporary Notes $ 5000.00 0-1-42 1%
,/
City of Salina, Temporary Notes 5080.00 11-17-42 1%
City of Salina, Temporary Notes 1~047.S3 2-16-43 1%
Total ~1;2~04I-*-S~
e
69
e
e
CITY OF 8M., IIr A, !CiJjTSAS
AUDIT ADJUSTEEHT ENTRIES
-1-
The PI !:.nter s State Bo,nk
The Farmers Nationc:1 Bank
To edjust for check paid by Fo~mers
which WaS drawn on Planters(194.2)
?
---
Memorial Hall Fund
p ar:~ Fund
Erroe in posting in August 1943
_-.:-
,
General Fund:
police Department
Street Department
Engineering DepB.rtment
llilk Inspect ion Department
Legal Department
Building Depa.rtment
Garbage and Rubbish Department
To adjuet for erroe in distribution
occassioned by charging County
~reasurers a.djustment to 1942, tax
J.nstead of 19l.j'1.
Debit
~~100 .00
~.oo
28.28
.85
t'
.00
.53
Exhibit tiS"
Credi t
'h
~100.00
5.00
4.31
2.80
22.91
71')
~ '.,' ,....~,;.<..., , ','.
;0;. .,Jo'
". ".,'..ol' ~':f:
e
OITY OF S.~.LnjA) KANSAS
~ATERWOP~S DEPARTMENT FUND
FINANCIAL REPORT
Covering the period from
JanuBIY 1, to December 31, 1943
D. U. Turner
Certified Public Accountant
Salina, Kansas
e
e
,[lendell Elliott
B. A. BreoD.
Frank M. J?utme.n
-
CITY OF SALINA, ::AlJSAS
WATEFr.VORKS DEP.ARTlv:EHT FUND
BOARD OF CITY COM~nSSIOITERS
Ed Morgenstern
1.18"yor
\7ATE-11.WORKS .ADVISORY OOMlvrISSION
Fred D. Kastner
Cht'lirma.n
WATERWOFIS DEPA?TBETIT
E. J. Allison-Superintendent
Lois M. Todd-Cashier
Lloyd W. price
J. H. Uoore, Jr.
Glenn 1/2.son
.
y' .....'" c.' ~'"...
'. .
"
..
WAT~F~ORKS DEP~~T~ENT Fm~D
C Ol~]f. ENT S
e
The books c;nd records of the 'Naterworks Department Fund of the City
of Sol ina, Kansas, hr.ve been audited for the period beg'i::ming Janu8ry
1, 1943, and endin2:: December 31, 1943, incluEive. A report of such
c;.udi t is herevd t'h eubmi tted.
SCOPE OF AUDIT
The z..udi t wes performed in Bccordance with the general 8:1.d specific
required 'orovisioDs of the :,;inim.uil'. Stcmderd .Audit progrcuu, a:O(Jroved
by the St2.te J:..unicip8.l P.ccounting Bn;:::rd BpplicBble to SUGh funds.
The audi t included a verfic8.tion af the pssets and liobili ties of
tb.is fund B.t December 31, 194'3, in the !nenner end to t:1.e extent here-
inafter indiceted, a:1d 8 general review af ell revenue a.Cl.d eX.:Jenses
for the year 1943.
HISTORY
The Wa.terwarl::s system, supplying the wcter needs of the :residents of
the City of Selina, Ka.nsas, wa.s purchased from pri va.te interest in
October, 1925, by the City, ccnd since Janua.ry 1, 1926, h,s.s been op-
era.ted 8S a municip8~ activity. The 'i:Lterworks Department is gover-
ened by the City Co~t1:nissioners in conj unction with the 'Naterworks
Adviso!'y Cormnission, which consists of five members who serve with-
out pay and are appointed by the Boa.rd of Oi ty Commissioners. The
advisory commission waS created to consult ~Ni th ?nd a.dvise the Boa.rd
of City Commissioners with reference to the opera.tions of the W1:tter-
works Department.
BALAHCE SHEET
Under Exhibit "A" is shown o. balctnce sheet of the Waterw!::>rks Denart-
ment as at December 31, 194-3, a brief Sllll1ffi8"ry of which 1s ~tS foi1owS:
ASSETS
LIABIL ITIES
P~ant a~d rroperty
Cu.rrent Asset s
~:1,009, 215.54
23J.,752.54
Sur-01us
Reserves
Bonds outstanding
Current Liabi1itiec
~l ,051.263.61=1
112,449.44
62, Q00. 00
15,254..99
Total Assets
$1.240,968.08
Total Liabilities
$1 ~ 240, 9 68.08
A-opl1c6,tion of Fund.s
The source and aory1icE'.t ion of funds realiaed during the period under
review is shown by the following st~tement:
e
71.
> " """".
""" "'>
.,","""""
e
Fund provided
From rJet Income fnr the yeF:r ended Decenober
Depreciation taken for the yeGr 1943
Total Funds provided
DisDosition:
Bonds Retired
Increase in Working C~pital
Additions to Plant property
Fire Truck Ch3xged to Surplus
'" "
..,.,
;: i... ,
1943
"
"
!i.O( 41 76
'j....6 .
2861.23
:$ 65 , 523.45
12,195.00
$77,718.42
.~; 33. , 000 · iP
34-,015. .-6
12,702.99.
" I'r-
~77, 718 .~
The d.ecrease in working ca,pita1 represents the net decrease of
current assets over current liabilities se follows:
Current Asset s:
Cash
City of Saliba, Bonds
Oity of S~lina Notes
Accounts Receivable
Materir~s and Supplies
pre-caid Insura.nce
Accured Interest Receiveb1e
U. S. Bonds
12-31-43
$122,453.41
24,850.00,
2;.7,047.8;
~,74B.OLJ.
6,653.26
50,000.00
Tote~
Ourrent Liabilities:
Accounts Payable
Meter Depoai ts
Accured Interect Payable
;~~231, 752.51+
Tote1
$ 7 , 039 . 49
7,518.00
597 . 50
~ 15,254.99
~216, ~.q7 .llll
i lI."1:f. ~ ~~
Working Cepi tal
12-31-42
$116, 610.15
29,190.09
10,000.00
814.1$
9,743.53
553.82
262.44
25,000.00
:.U:l02~174.21
$
1, 207 . 87
7 , 3448. 00
1,0 6.2~
Q,692.12
Increase or
( Decrease)
~ ( ~~tt6: 6~) -
1301+7.8)_
?;9~:: G', b
, "",;,eO
(3090.27)
{553.82)
( 262. 44 )
25000.00
$39578.33
$ 5741.62
170.00
(~48.75)
~~ 5562. S7
~'" ~4rI1 r;: 46
it~ ~ :d-
PLAUT oAr:) ?RQfERTY-Decem'bAr '31, 1 ~~~~
Addi t ions for the ye?-r 1943, together with the be.lal:ces in the
various a.ccount s, are shown in detail in Schedule 1.
:iE
~lS2,482'9~,
Job 190, was re~oved and sold at a profit of $723.15 during the year.
The additions to the various equipment and property accounts appea.rs
to be in order and proper che.rges to the asset 3.ccounts" There were
a number of other amounts pe.id out f!')r 5tp"rls whict were prob81::Jly
legit imEtte additions to the pro)erty accot:nt, al thaug'::J. they' were
charged -t;:) B:::)ense. This practice, which :r.:r. Brown assure" me has been
followed in l:>rior years, is und0ubtedly good busine SSe
e
.,.
7!
Ourrent Assets: These rxe sboyrn in c}et 8.11:)11 the second page of tile
report on the Waterworks De~2rt~ent, together with the curre~t liebili-
t 1e s.
e
Cz"sh on Ha.nd in the Office waS counted Janu2ry 2, 194~. cnd found. to
be correct.
CBsh disburse::nent s for meter de..)osi t refunds, iLiscel12neous 1:'8.yrolls,
freight, e:X{Jres S Bnd ~)etty claims 2,re l\1Ede from current c8.811 on hEmd.
Heimburse~:lents for these items ere 18ter recei vec1. from the Oi ty Treas-
Ul:er through ;::o:9rOpri2tions ii1C1de by the BOArd of Oi ty ComY'~lipsioners.
Cash in the Hends of the Oi ty TreesurerwC1s verified and compo.red
with the records of t1'.e City Clerk. The pey~uent s of vouchers for
the '.'fctterworks Deps.rtment are now being ha.ncUed just the Same as 2.11
other Fund payment s a.re under the seme type of c:uthorizat ions, snc1
the warrant-ohecks are issued by the Oi ty Clerk end entered on his
records the S81:;.e 8S those for other funds end depc:.rtment s.
City of Salina Bonds: These bonds were exa..:mined, being kept by Mr.
Eberhe:t'dt in the National Bank of America. All coupons were found a..ttctcbe
and the bonds on hand agreed with the recorn of bonds held.
City of Salin~ Tempora.ry Notes: This represents the money advanced to
the City of Solina, secured by teml)Orary notes issued by the Oi ty of
Salinn., Kanse,s, es follows:
Da.te Is sued
September 1, 1942
November 17., 1942
FebruDxy 16, 1943
pur-,JO se
Interest
p..8~te
Amount
Ash Street Sewer
Ash street Sewer
Ash Street Sewer
1%
lJ,~
'1
170
;~5 , 000.00
5,O()0.OO
13 J 047 . 0 :3
~23,047.63
Tote,l
The se notes are pa.yc;,ble 8S soon as t11e bonds coverin; t1:,e in:provements
exe is suecl and sold. They were inspected by the C'udi tor.
Accounts Receivable: reoresents the 8.nlount due from water ConS1)"llers
and others at December 3i, 1943, 8S follows:
Accounts Receiv8ble - December 31, 1942
Add:
Billings for the ~re8..r 194-3:
~ra.ter :
R8ilro8.ds
County
Schools
City
FedE"Te.l
Private
!gtal Water Sales
fi-1,
,..
'it
813.38
'if
-
"t 7 )
" ;)
; 'I'~ . '1,;".";" ,. :
Carried ForwDrd
i~ 81;.:8
e
Total \7a.ter S<:.lf' 2
pen&.1 ties
Sales Tax
::":i sce1lc:,neous
:";::10 7;';"0 75
,{ - - 'j...,l.;l. (
1,347.25
;2,116.48
9,010.53
Total Charges
13'3,264.01
;Kl~. 4, ()77 30.
"T! ',;' \.# f .. .I
Deduct: Cash Collections
Bad Debt Write-offs
4P129,202.49
126.86
l29,'329.'3~
Balance Accounts Receivable 12-31-43
~ 4,743..04
The stub accounting met~od of billings is in use by the City and bills
are ;repared, totaled and proven on a Burroughs billin(i:; :nacl1ine. The
ca,lcule.tions of units of water used, 8S shown by the meter books, were
test checlced ce:linst the rc...te s'hcedule and compared with the amountE
as shown on the consumersl bills. Test checks were also made on in-
dividual billings to see if the bills were propared and paid in accord-
ance with the rate provided by ordine.nce. A penalty of ten per cent is
assessed for failure to pay bills when due, however, such penalty is
waived in cases of sickness.
Records of service connections were ex~~ined ~~d test checked to the
billing sheets to determine that bi11ings were being reco::"ded on ser-
vice connections ms.de during the year.
The total billings for the yea.r, plus ::>utstanding accountl3 ;;:t the be-
ginning of the yea.r, were accounted for either in the form of cash re-
ceived during the year, discounts and rebates allowed, bad debts C'n:;rged
aft', or outstandin:j accounts due at the close of the year,. During the
year, by approval of the governing' body, a summer discount of twenty-
five per cent was allowed domestic- consumers for the billing periods
from May to November, inclusive.
Materials and Suoolies:
at December 31, 19L1-3, as
inte.ndent, who certified
were,)riced at the lower
were verified.
This reoresents the value of materic-ls on hand
inventoried under the supervision of the Super-
th8.t the quantities were correct and. the items
of cost or mB.rket. The extens ion and foot ings
Pre~aid Insurance: A schedule of the insurance in force :Ls -oresented
in Schedule 3, together with the amount IJrel:.aid to December 31, 1943.
Fidelity Bonds; Fidelity bonds 6_re in force in tbe amount of ~5,OOO.OO
each, on the Superintendent and Cachier of the Waterworks Dep8rtment as
shown in Exhibit N of the general report.
e
t"Il
e . I
:~4 .;..
.
." . .
.,.
, '"./'
,
e
Surc;lus: Ch1'i.nges in the surplus account cue set forth in Exhibit .A.,
cmd need co:nment only to et ate that tl'e pu:r.cha,se of the t rucl':. for the
Fire repaxtment appears proper ar.d in order.
Heserve for Street Constr1J,ction of FIusr T8nks h3..8 been explained in
pr ior re.l.:)Qrt s.
ReSAT'Ves: Reserve for the Retirement of Bonclp needs no comment.
Reserve for Depreciation of Plant and Equipm€ln~
Balance ':"F.nuary 1, 1943 ~92,272.2;
Additions to Heserve 194: l2)19~')0
Ba1Emce-December 31, 1943
$104, :t27 .23.
The amount &,dded to the reserve account in 1943 'H8E charged. to the
depreciation expense account for the year. Tne reserve account re-
presents book reserve only, as no cash funds are actc.a11y set aside
or segregated.
Bonds Outstanding: Bonds retired during 1943 together with interest
coupons paid were inspected a,nd found to 'be in accordam)~ ;":ith the
bond register, Dl'!.d with tbe totals'Jf the 1J2rrants issued therefor.
All weT€' correctly cancelled.
CURRENT LIABILITIES
Accounts Payable represents amount due on open accounts B.a at December
:1, 1943 as shown by the City Clerks purchase Order Record.
The total outstanding deposits at the ena. of 19lt3, as 8:10'-.'1: by the
Genera1 Ledger, \1Ve.S reconciled to the detail of individuCl~ depositors.
Your attention is directed to the fact that int8~Ast on meter deDosits
is not paid by the Wat erworks Depe.rtment in Boecordance wi tb the re-
. 1 to f' 1? ;:;'22 ,.., q 197c
qu~re:nen .., 0- _--..; u...,. ....':..J.
Acc~ued Interest Payab~ This is the amount of interest accured on
'Waterworks Dep.sortrnent Bonds outstanding December 31, 191~3, from date
of la.st interest payment, October 1, 194: to December 3J., 1943.
O?ERATI mr~
Under Exhibit B is shown ct stc.tement of profit and loss for the year
1943, for the Waterworks Department.
G ElJERAL
No entries were necessary to &.IJjust the bookS to conform with the
c:.udited bala.nce sheet and profit and. loss stB.tement since all necessary
entries hctd a1 reedy be en made.
e
The auditor V\ishe s to eX1Jress hi s a:ooreciation for the cO-Oi:)er€.,tion
of the superintendent, c"eshier, a.nc(other city officialg and employees
during the course of the examination.
71":
. ...~,
O!:TY OF SALINA, ~(AHSAS
e
-NATER'NOF.KS DEP A.l1.TliIENT FmW
BALANCE SHEET
Decp.~~er. 31, 1943
ASSETS
Fixed .Assets:
Fl:.:nt and property (Schedule 1)
Current Asset s:
Cash in Office and City Trea.s\..1rerR
hands
Inve stment s:
U. S. Bonds
Salina.. Oi ty Bonds
Salina Oity Rates
Accc>unts Receivable
Inventories:
}I,
~t:)0000.00
24sho.oo
2"',0ri. 7 . en
Metor and Service Dept.
OI' er a.t iug St ore s
Total Ourrent Assets
.
2917.28
3735.98
Total Assets
LIABILITIES
Surplus: (1-1-43 Ba.l::;.nce)
194-3 profits
Fire Truck Purc~o.sed from Surplus
Bond Retirement Reserve
Reserves:
Depreciation
Bond Retirement Fund
Street Construction Flup.h Tanks
Fixed Debt :-Weterworks Bons
Current Liabilities:
Accounts P~,yable
Meter Deposits
Accrued Bond IntereEt
Total Liabilities and Surplus
e
$122453.41
97897.8"'
4748.04
6653.26
,EyJ;.ibi t tl A"
""1 1"\') 0 "1 ~ 5"
'~I . .. \_1 '_ ~' ~,_". "t-
231752.~4
;if12409 68.08
$996351.42
65523.45
t~' 06l6d74 Qi
'.(- .WI f
. ?;~<l 2~
_......,c . .J
$1059013.64-
7749.99$1051263.65
104-467.23
774.q 90
I ',. .;
.232.22$ 11 24L!-9 .411-
62000.00
7039.1+9
7518.00
697 .50
15254.99
.", 2)]. 6'" ..
411 .09 6.06
76
7IATER'NORKS DEF .ART1t~I'!T FillrD
PReFIT A.1'fD LOSS ST.ATElvLENT
For Year Ending December 31, 1943
CITY OF SAr.. HIA, KANSAS
-
Revenue:
Sale of Water-private Oonsumers
Rai1roecc:.s
County
Oity
School
Governmental
Tota~ '.Vater Sales
Add: P e nsl tie 8
e
Deduct: Refunds
Uet ~::atel' Sc.les
Interest Received
1:i scel1n.neous
?rofit on Job 190
Total Revenue
Accounts Oharged off
Eet Ooeratinf-: Revenue
Operatinv' Expenses;
Water Supply:
We11s-ReDPir
Electric. Equipment-repairs
Power
Pumoin~ Station Expenses:
Plant Superintendence
Pump Labcr
Po VIe I'
Fuel
LubricB.nts
l-:Ii scellfl.neou8
ElectricE',l EQuipment-Rep2.irs
Building and Grounds-Repf.irs
Distribution:
Labor-Removing and Resetting Meters
.Meter Depaxtment-Labor
1!leter c.na. Service Dept-Repa.ir 8: EqUipment
Vel ve s-Re1)a.ir s
Hyd.r an t-Rep cdI' S
Distribution Mains-Reoo2irs
~epair Services -
Oommercial and General:
Oo11~ction and Accounting SBlaries
Meter Reading and Oollection
Administre.tive Sp18ries
!:Ii saelle.neous Office Exoenses
Stationery and printing.
Insurance
Interest
o-perc.ting' store s
~iscellaneous Adjustment
Deprec ic.t ion
Total Expenses
Net Gain
Exhibit "B"
r.~111S71.02
5608.25
346.40
1715. so
1871.05
164.40
~12079 6. 92
, -:z47 2'-
-./ ~. ~
,$122).4- .1l
420.4-4-
;. ")1 7':; ?:
\.)1<... ~ . 2 :.7 '
" ':J~ 'hr., 20
...,1--. ,.,;
39. 62
723.15
'., " · ('\ ";Z 6 7 Q
,{.. ...... Co ..,.,\..J .,/ . ,.
126.06
~;i122909.9"3
.~
~. "'1 50
~p '-.
";Z5.15
37 ~ 1 .4 "3
2167 . 50
5067.00
7454.25
10C). 68
25.79
612 . 27
274.42
/
202ll. S 4-
1620.00
1620 . 00
<;:;'~<2 117
~'..) . 'T
l.gS
27 . S 5
171.54-
335.52
4522.68
2614.02
:24.9.89
1716.4d
704.90
1220.58
4120.43
8, 67 . 90
.31
12195.00
i 31212.19
'":~7~''' 6 U-:'
~ J -,U .' I..,.J
$ 5523.45
~ 3798.08
4 17716.65
$ 4659,,36
"
:;p
77
CITY OF SALIl'1'A, KANSAS
Schedule 1
e
:iJ.TERWOR.T(S DEP AET~;:EI~T
PLJJJT AND ?R.C'PERTY ACOOUNTS
... . 'C'" ".
e
e
...
CC'C
.c'ro;;erty
Gz.Tc,ge a!1.cl .:arehouse
Dwellings and GBrcge
',':at er'.n;ell Buildin:;;.s and
Eouioment ~
steei 7jzter Tan.k
Elev~ted;;ater To.uk
':forbYlenS Oorn-cens at ioT). end
Employere Liability
8~ntrcctcrs Public Lie>
bil i ty
yi ty H81l-S.~~e Burglexy
:,' Ton Ford r ~ckup
r Ton Ford PickuD and l}
Ton Ohevrolet Tr~ck .
Bq~li~l?ent
E l.a 10.:' ne;
1;~achinery
:J'..micip8~1 '\7ater Syztem
. "
..:;: TY OF' S fT T~T t :.: . 'T8 AQ
..N...;.J ........,'~, ...'.J;1....~ '-'
'NATE:R,7C?ZS D:~ P.?~T:,~E:'IT FU:'~D
lITD UFJi.l':O:S S'J~E:C:JLE
Cover a~~e
Fire 2~n(:. SU.f-flerrental
Fire ;:~10 supplement2.l
Fire cDd Sup;:;ler:1entz.l
Fire, TbRft, etc.
.,
"".:J;-,- {L',c" ';.~,,,,, ,,;' ~'T" ,.,..":.:t,;,~,,~
eC'~;.ec'.).lp 2
.A:.nount of
Ooverllf.e
ill 5
.) 1 iV"" () 1",
.. ....'_.. 'y"OIIII
, 7,....,""" ('Ill
-. ... '. ~- ',..
3500.00
7500..00
50000.00
Legal
5/10000.00
1000.00
450.00
T' .. . 1 . t 5 I' ,....,/ <')0""""""""" i\(',
.u ~ aOJ. 1. y .... _ C..AI..,;.. oJ,)
Fire and Supplementel 65D~.00
Fire s.nc. Supplemental 3000.00
Fire ct'.'lO Sup;jlement&l n-000.00
Fire 2!;.Cl 8up)lementel 16100.00
Annu~' ].
pre i:; :'. '';. Po
(~; "
i.
~ 07
1-' ,.
0.12
2.20
2~ . 6~
47 o~
i: ",.tI '--
265.4'0
225.30
25 . rYJ
12.1~
4 ~. ~:~
. '- ..~
1..G8
:".12
2[~. 57
7!~