Audit - 1958
'tHE YRu; PUBLIC LIB1V&Y OF THE crn OF SALDIA
Salina, Kansas
REPORT ON EXAMINATION
D4cember :.H J 1. 9 :;
DJiØD'f AU œ~
Certified PUblic Account.At.
Sal1u . Kana..
THE FREE PUBLIC LIBRARY OF THE CITY OF SALINA
Salina, Kansas
LIBRARIAN
Jerome Cushman
OFFICERS
Reverend James S. Elliott. . . .
. . . .
.....
President
Mrs. J. Martin Hall. . . . .
. . . . . . . . . . . . . . . Vice President
C. N. Hoffman, Jr.
. . . . . . . . . . . . . . . . . . . . . . . . .
Treasurer
F. J. Brettle . . . . . . . . . . . . .
............
Secretary
BOARD OF DIRECTORS
Rev. James S. Elliott
R. J. Newman
Mrs. J. Martin Hall
Mrs. fIlbert Schwartz
F. .3. Brattle
Hrs. Donald Amend
C. N. Hoffman, .Jr.
Ralph Exline*
*Bx officio
UIIIBtt "Au
Schedule 1
Schedule 2
THE FREE fUl\LIC LIBRARY OF THE CITY OF SALINA
Sal1na, ltana..
INDEX
~....................... .
St'ATœsN1' OF BaIPt'S. DISBURSEMØTS. AND
BALABCES OF CASR - CENERAI. FlmD . . . .
. . . .
Cash Balance - General Fund
..............
Vaat\cumbered Cash Ihilanc:e
...............
nm1lY
Page
Nwaber
1 to 4
5 tc 6
7
ð-
KENNEDY AND CaE
CERTIFIED PUBLIC ACCOUNTANTS
SALI NA. KANSAS
August 15, 1959
The Board of Dlrectors,
The Free Public Library of the City of Salina,
Salina, Kana...
Gentleuoen:
We bave examined the financial books and records of The Free Public Library of the
City of Sa I1na , 8&UDa, laD..., for tbe period January 1 to December 31, 1958,
inclusive. The report of such examination 1s herewith submitted.
acerB OJ' EXAMINATION
'lb. examination was performed in accordance With the requ.lre:aenta of the Minimum
Stan4ard Audit Proaram approved by the State Municipal A~CO~BtiDg Soard.
1.8CIIPTS. DlsluaSEKERrS AND BALAN~S OF CASJ! - GiNEUL ~
A statement of the receipts, d18bur8eG14mU, and b4lan~8 of the. ¡eneral fund of The
Free Public Library of the City of SaliAa for the year 1958 1a .hewn u.nd~r Exhibit
"A'.. Prior to tbe Jur un, texu fot" lilìr.cy purpose. were 18vi.ed by the City of
&a11oa, attd the city included 81.\nual appropri.acion. ba ita budget which were re-
mitted to the treaeurer of the lLbrar,. board. The library board made its own tax
levy for the year 1'57 and bud&et for the year 1958 under the provl.1ona G.S.
1951, Supp. 12-1215. The proceeds of this tax levy, const.eias of f54,7'1.14 of
year 1"7 ad valor.. property taxes, toaether with year I9SE, aM prior taxa. of
$1°'." &ad r881d. ..1es tax of f5,131.10 were remitted by t:~h. CO\h1ty tre_urer
to the library treaaurer cturift¡ the ,...r 1958. '!'be library treuurer &l80 received
fro. the Ctt7 of SaU.Da .677.32 repreaentiaa clae balance to tä. cre4tt of the
1.1bl'&1}' r.ct oa the cit,'. recorda. The above 8a1OUDU were ,"rif1ed. b1 reterence
to the r8Corå of the SaU..8 County Treaeurer and by c:orr..poa,4eaée with the City
of Salta..
'Lou .... ......ed for failure to return boob within tlte t18e 118t.t _4 for .....
to _4 10.. of boob. and 88Dkr8btp f... are collected froaa DOar..t4eat.. Thea.
GOllecU.ou are orcUa.arU, iD very ...U 88OuaU &ad receipt. .re DOt 1..ued for
e.da colleeU,OA. Such coll.cUoDs --"aCed to $1,926.'° for the ,.ar 1958 oJ.
which f1.'24.80 was r8lÚtted to the l1bra..,. treaaurer. Tb.'2.00 unremitted by
tbe Ubrar1a1l 1. 1nclude4 in cult oa haa4 at Dec'-.&' 31, l'S¡. 'our r_itt8Acea
were 8i8d. by the librarian to the treuurer ctur1a¡ the ,.a&'.111 our previoua re-
port. we bava recOSDlHllcied that .u.eh race1pta be r_1tted wich1" five 4a18 of the
.u of the -ntb in wtateb the colleetton. vere aa4e.
An explarut.tion of the $5,000.00 expenditure for the Brock Coll~:ct1on and of ~on-
tributioD8 received for the purehaae of the collect1o11 18 included àereinaftttr in
this report.
Checks which cleared dtrougb the ban" during the period 'Were examined .. to 4ate,
plAyee. payee endorsement. signature. an4 bank caneellation. All prenumbered war-
rant check. torc. used during. the year were accounted for. CI.a1m vouc:her$ paid
durins, the period were ooapared on a teat baa1a with invoices aa4 with the amount.
of the wanat claec:k8 i8eued in p.a)\11i8Dt thereof as recor4ec:l in the warrant register.
The vouc:àen were examined for legality aa4 propriety of expendic\l~.. It was noted
that several of the voucher. were DOt aiped or approved and that .alDe expenditures
were .ade for which no fot'881 voucb.er va available. The trN8urer's bank. balance
and the liJ¡,radan'. ca4h balance at December 31, 1958. are showu wuter Schedule l.
'the b..-ùt balance va8 reconciled to the balance coftfit'lMd by the b&u.k. and the cash
011 band V8.8 couute4.
The tre..urer did not aataea1n a record of disbursements.. 18 required under
C.S. 195~, Supp. 12-1226.
COKPL1ANC£ VIm CASH BASIS AND BUOOET LAWS
Udder the provisions of the Cash Baaie Law (O.S. 194', 10-1101 to 1122) it ie
unlavf.l to &Uke payment out o.f or to create an inôebte4nua a¡ainst any fUftÒ in
ex.c:... of 18O88y actually o.U Äa!.\d in tåe trea8ury to the: creditot the femd. h-
cauee of the inadequacy of the recorda it wa. impractical to. clete.nù.ne the extent
of coapl1ace or ooDco18Pliaat:e with the Cash Bass.. Law dur1a¡ tile year.
Under the pro.visions of the Budset taw «;.S. 1949. 7'-2935 to. 2931) it 18 unlaw-
ful to aake p8:J'111811t oUt of o.r to. ereate - ~tedn... against any fund in excess
of tta. 8I8Ouat provided for that fuacl by the aanual Þud..et.
The follow!.1 atat...at abow$ a cøapari8oa of actual ¡eaeral fund revenue. ex-
peoditur... end bal&DCea v1tå 480uata aat1cipateõ by the buåaet:
UneacuaH1:ecl cuh ulaace Jeaøery 1" 19,.
&.eve...
Fro. taaatioa
I'roa OG81: 801R'ce8
l.et8bur....t fro. Srock Collectioa Fuad
Toul
bpeACl1turu (a.. follovtAa coaputatloa)
Vaeaeu8àerc4 CUb klaae.e Deçeùex' ~6..
It58
Actual
.... un t
(OYer)
or U84er
h",et
$ (535.35)
Bu4--..£.
$ 261.38
.
797.73
61,,30'.)2
1.926.80
'.000.00
$'9,034.05
61,062.62
1.504).00
(246.90)
(426.80)
('~OOO,OO)
($6.%09.05)-
-
-
$6%,12$.00
.".1;18.96
62_825.00
(4.913.'6)
~
A
.:-~
the above atateUteut shews that the ex.peI1Gi.tures were in Pc..s 0 £ tne bud¡,ec in
the aGOUDt of $4,913.96 which was due to the expenditure of $5,000.00 for the
purcbaae of tbe Brock I'IaIorlal Collection. This aa:>unt was reimbursed by a crana-
fer of fS,OOO.OO Lroa the Brock Collection Fund.
'the fúllowing statement sbows the computation of tbe ~penditurea of the General
Fuud for the year 1958:
Cash dtsbursemente for tbe year 195$
Ðedu~t - Indebtedness at December 31, 19~1, paid
and included in ¡9~8 cash diaburaeœents
$68.500.50
802.63
$67,697.81
~. lad_Dtadness created during 1958 wbicb
was not paid at December 31, 19~
41.09
bpeftdlture8 for Tear 1958
ül..1:tf~
The amount of the indebtedness created duriAg tbe year 1958, which 'was unpaid at
Deceœber 31. 19S8, was deteØllned. by exMl1uation of claim vouchers paid durin¡ the
IIIOnth of Janv.ary, 1959, and by reference to the minutes of the board ~pf ciirect.H$.
Scbedule 2 abowe che computation of the unencWSlbered cash balance at De.cembar 31,
19:>3.
~ECEIPtS. DlsauaSBMEIttS Atm IALAHClS or CASH - mwCit COLLaCTI0H FUND
The library board. accepted &ifts durln¡ the year for the purchase of the C.f..
Brock co'UDtry .tore an4 blackaa1th shop collect1cn. Followin¡¡; u a ¡:umiUOary ûl. UUi.
receipts and diaburaeœenC. of chis fund.
..celved as,Gift.
$6,145.00
Ð18Jntra...ts
1le18h.a..eat to tlte len.ai f_4 for
coat of C. I. Brock MetDod.al
collection
Fre1aht ~ dra,....
Klace1181WO1aa expeaa..
$',000.00
230.14
32.00
total Jt1sburse.eata
$ .262:.!!
CUh ..l-ce DeceaMl' 31, 1 ,~
.LJ.fL2á
ne aboye b&lace of $8a2.06 vaa on 4epoalt 1n the Plaaters Itate :8ank, SaliAa,
Eaaaaa . t1aú &8IOeac vaa eonflraed hcy correapondence with the depos:i.tor,.
3.
LNStmANC8 AND FIDELITY BONDS
A 8U14G&ry òl insurance and f1de.l1ty bond coverage December 31, 19,)8, 18 as follow:
Property inaured
Building
Bulldlna conteats
Kuaeum conteets
Boiler
Margaret Pre.cott
wise art cvllection
Brock Memorial c:olle.ct ioll
Ccvera",£!
Amount
Fire and extended ooverage*
Fire and supplemental coverage*
Fire and supplemental coverage
Beiler explosion
$76.50'J.{)Q
40,000.00
2,000.00
5,OOJ.OÚ
Fire and supplemental u>verage
1,556.00
5,000.00
* 801 coinsurance
A bond for the treuurer in the amount specified by the library board 18 required
under the provisions ot G.8. 195~, Supp. 12-1226. .uch bond to be approved by
the Board of City Cosmissiouers. The bond for the former treas\arer was çaucelled
effective &y 30, 1958. The library board did not authorize a aurety bo&1d for the
new treasurer.
GENEaAL
The pureh.... order and claim voucher .ystM in use by the lii:~I'ary d:.¡es ad: L¡(at
tbe requlre"Q}8nta of systems prescribed for use by Kanaas Kunic:lpaUtiea beea.uae
a record 18 not maintained to .how the aø;ounta of indebtednes8 created.
The minutea of the &!.eetiags yf the board of director. Were examined for: 1Mtters
pertaining to the audit.
ca.rtnCATE
1A OtK op1a1o8. subject to th« foreao1a& CO8&Mnt8. the &c:eo.paay1ag exhib1t _4
I'elated aehed.lea pr....t fa11'1y tu cash po8itioa of The hee "'11<: Library of
tàe City of Saliaa .. of ÐeC8l1l1Mr 31. 19)8, aud. the fiuac1al tr&A8accioaa for the
period .Jaauar1 1 to December 31. 19$8.
.espectfully suba1t~".
t(EQQY ARB COK.
~ l~~ ~j).. ~4-) C.P.A.
Llceue4 ....1 {pal Pòl1c Ac~UQta.t
1n chara- of &04 acl:1..17 ..a", ora
th1a audit.
THE nEE PUBLIC LIBRARY OF THE CITY OF SALINA
Salina, Kansas
STATEfUNT OF R~C£lPTS. DISBURSEMENTS. AND BALANCES
OF CASH - GENERAL FUND
January 1 to December 31, 1958
Cash Balance Januarv 1. 195~
Receiots
Act valorem property taxes
Residue 8ales tax
Appropriations from the City of Salina
lines and membership fees
Contributions for purchase of Brock
Memðr1al Collection
Total aeceipts
Disbursements
Salaries and wages
Librarian
Children's librarian
Reference librarian
Circulation librarian
Asaistaut circulation librarian
Custodian
aookkeeper
Treasurer
Stu4eut aeaiatants
Books
Per i04ica ls
TraveU.a¡ expense
BuileUngs
Seat, lights. ad water
Telephone
Buildiq ød equlpaent Mintenance
Office and library supplies
Audit1aa
Furniture and equipment
luaur aace
&eCOt'48 and pictures
LUn:ary survey
Memberships an4 clues
Post office box rent
Interta1ø8ent expenses
$6,900.00
3,600.00
3.600.00
3.600.0'0
2,400.00
3,300.00
300.00
25.00
9.344.93
Subtotals Carried Forward
$55,501.10
5,131.10
671.3:~
1,926.80
5.000.()1~
$33,069 .~}3
14,434 . ~)8
1,065.65
613.19
1.O97.:n
807.11
398.32
1,387.'92
1,054.53
500.00
420.10
514.41
1,140.42
718.66
250.50
18.00
64 .JQ.
$57,6l4..75
Exhibit "A"
$ 1,600.36
68,236.32
$69,836.68
$69.836.68
$.
'Hm FREE PUBLIC LIBRARY OF THE CIty OF SALINA
Saltø, lCaaøaa
Extd.b1t nAif (COl!td.)
S'IATEH.BN'I OF RECElf1'S. DlSBU&SΣlffS. AND IA1...ANCJ$
OF CASH - G~ J.l'UND
January 1 to December 31. 1958
Subtot;ab Jrøu&ht Forward
$57.614.75
D1sbur.ements (Contd.)
Express and freight
Social security tax
Safe deposit box rent
H1scellaneoua
Huaewa expeues
Sa1ari... and vaae.
Curator emeritus
Curator
Msistanu
Supplies
Brock Collection
Art objects
Telephone
EquipœeDt
Salina Ceatenaul expense
Trayelins expenD.
M1scellaeoue
14.97
199.60
4.95
6JQ.39
$ 600.00
1.200.00
1,800.00
1.309.06
63.82
5.000.00
410.60
142.10
486. 27
50.00
43.92
70.07
Total Ði.~.....t8
Cub Balance Ðec.-er 31" l~~
$69,836.68
68.500.~
~
..
Ttœ FREE PUBLIC LIBRARY OF 1'HE Cl1Y OF SALUlA
Salina, Kans..
Schedule 1
CAS H .9ALAHÇE - GENERAL FUND
Decetùer 31, 1958
Tre-.urert. eaeh Balance
Planters State Bank. SaU.ua, Kansas
$1,280.13
kibrar1an'. Cash Balance
Library cbange fuad
~6. 00
Total CUb BelallCe Ðec:eJÞber 31 t-1958
11~
TaE FREE PUBLIC LIBRARY OF TdE CI'.fY 01' SALlJIA
Sal loa. Kanu.s
Scbec1ule f
UNlNCtlMHUD CAS iì ~ ß
December 31, 1958
Treasurer's cash balance December 31, 1958
Deduct - Ouutaa41ug indebtedness unpaict at
December 31, 1958
$1,280.18
41.09
"treasurer's \lBeQCUDlbued cash balaAce December 31, 1958
L1brariaa' a cash bal8Ace Ðecellber 31, 1958
$1,239.0~
56.00
Total UaencUllibered Cash Balance ~c".r 31.. 1958
1\. 29~ 1!Rt