Audit - 1959CITY OF SALINA, KANSAS
FINANCIAL REPORT
Covering the Period from
January 1, 1959 to December 31, 1959
D. N. Turner
CERTIFIED PUBLIC ACCOUNTANT
SALINA, KANSAS
CITY OF SALINA, KANSAS
INDEX
Page
Numbers
Comments
1 - 14
Exhibit "A"
Summary Statement of Receipts, Disburse-
ments and Balances of Cash and Investments
15
Exhibit "B"
Comparison of Actual Receipts with Budget
16
Exhibit "C"
Statement of Expenditures Compared with
Budgeted Amounts
17
Exhibit "D"
Cash Receipts, Disbursements and Balancer
of the City Treasurer with Reconciliation of
Disbursements
18
Exhibit "E"
Investments in Custody of City Treasurer
19
Exhibit "F"
Summary and Reconciliation of 1959 Tax Roll
Showing Taxes Assessed and Collected by the
County Treasurer and Remitted to City
Treasurer and Lists of Uncollected Balances
and Unremitted Balances
20
Exhibit "G"
Statement of Taxes Received from County
Treasurer Showing Current and Back Tax
Received and Distribution to Funds on Basis
of Assessments
21
Exhibit "H"
Clerk of the City Court - Statement of Receipts,
Disbursements and Balances of Cash
22
Exhibit "I"
Summary of Police Records
23
Exhibit "J"
Summary of the Records of the City Building
Inspector
24
Exhibit "K"
Comparison of Depository Bonds and Balances
of Deposits
25
Exhibit "L"
Fidelity Bonds in Force
26
Exhibit "M"
Insurance in Force
27
Exhibit "N"
Accounts Receivable
28
Exhibit "O"
Statement of Bonded Indebtedness
29
CITY OF SALINA, KANSAS
INDEX (Cont.)
Page
Numbers
Schedule "1 -1" General Operating Fund - Detail of Expenditures
- Police Department 47 - 48
Schedule "l -m" General Operating Fund - Detail of Expenditures
- Street, Alley and Sewer 49 - 50
Schedule
"1 -n"
General Operating Fund
- Detail of Expenditures
- Garbage Department
51
Schedule
"1 -0"
General Operating Fund
- Detail of Expenditures
- Waste Collection and Disposal
52
Schedule
"1 -p"
General Operating Fund
- Detail of Expenditures
- Sewage Disposal
53
Schedule
"1 -q"
General Operating Fund
- Detail of Expenditures
- Street Lighting
54
Schedule
"l -r"
General Operating Fund
- Detail of Expenditures
- Traffic and Parking Control
55
Schedule "l -s" General Operating Fund - Detail of Expenditures
- Swimming Pools 56
Schedule "1 -t" General Operating Fund - Detail of Expenditures
- Airport Department 57
Schedule "2" Memorial Hall Fund - Receipts, Disbursements,
Liabilities and Balances 58 - 59
Schedule "3" General and Special Improvement Fund - Receipts
Disbursements and Balances 60
Schedule "4" General Improvement Fund - Receipts, Disburse-
ments and Balances 61 - 62
Schedule "5" Cemetery Fund - Receipts, Disbursements and
Balances 63 - 64
Schedule "6" Civil Defense Fund - Receipts, Disbursements
and Balances 65
Schedule "7" Public Health Fund - Statement of Receipts, Ex-
penditures, Liabilities and Balances 66
CITY OF SALINA, KANSAS
INDEX (Cont.)
Page
Numbers
Schedule
"8"
Band Fund - Receipts, Disbursements and
Balances
67
Schedule
"9':'
Flood Control - Receipts, Disbursements, and
Balances
68
Schedule
"10"
Noxious Weed Control Fund - Receipts, Disburse-
ments and Balances
69
Schedule
"11"
Trust and Agency Funds - Receipts, Disburse-
ments and Balances of Cash
70
Schedule
"11 -a"
Firemen's Pension Fund - Receipts, Disburse-
ments and Balances
71
Schedule
"11 -b"
Police Pension Fund - Receipts, Disbursements
and Balances
72
Schedule
"12"
Industrial Development Fund - Receipts, Disburse-
ments and Balances
73
Schedule
"13"
Bond and Interest Fund - Receipts, Disbursements
and Balances
74
Schedule
"14"
Waterworks Department Fund - Receipts, Disburse-
ments and Balances
75
Schedule
"15"
Construction Fund - Receipts, Disbursements and
Balances
76
Schedule
"16"
Material Stores - Receipts, Disbursements and
Balances
77
Schedule
"17"
Airport Fund - Statement of Receipts, Disburse-
ments and Balances
78 - 79
Schedule
"18"
Street Machinery Fund - Receipts, Disbursements
and Balances
80
Schedule
"19"
Clearing Accounts - Receipts, Disbursements and
Balances
81
Schedule
"20"
Parking Meter Fund - Receipts, Disbursements
and Balances
82
CITY OF SALINA, KANSAS
INDEX (Cont.)
Page
Numbers
Schedule
"21"
Cash in Custody of City Treasurer and Summary
Reconciliation of Bank Balances - Dec. 31, 1959
83
Schedule
Schedule
"21 -")
21 -bb )
Outstanding Checks - Bank Reconciliations --
84
Schedule
"21 -c ")
December 31, 1959
85
86
Schedule
"22"
Cash in the Custody of the Clerk of the City Court
M. J. Broom - December 31, 1959
87
Schedule
"23"
Reconciliation of Fiscal Agency Accounts - Out-
standing Bonds and Interest Coupons
88
WATERWORKS DEPARTMENT
Comments
89 - 92
Exhibit "A"
Waterworks Department Fund - Balance Sheet
- December 31, 1959
93
Exhibit "B"
Profit and Loss Statement - Year Ended
December 31, 1959
94
Schedule
"1"
Operating Costs - Year 1959 Compared with
Year 1958
95 - 96
Schedule
"2"
Plant and Property Accounts - January 1, 1959
and December 31, 1959
97 - 98
Salina, Kansas
June 10, 1960
To The Mayor and
The Board of City Commissioners
Salina, Kansas
Gentlemen:
Pursuant to your instructions, we have made an audit of the books
and records of the
City of Salina, Kansas
covering the year ended December 31, 1959, and now submit our report
thereon. A separate section at the back of this report presents comments,
exhibits and schedules covering the operating results of the Waterworks
Department during the year under review.
SCOPE OF THE AUDIT
The audit was performed in accordance with the general and specif-
ic requirements of the Minimum Standard Audit Program approved by the
State Municipal Accounting Board, November 31, 1935, and as revised 1949,
and included an examination of the records of all City Offices and Officers
except the Municipal Band Board, the Public Library Board and the Public
Health Board, which Boards receive money appropriated by the City, but
have exclusive control over the disbursements of both the amounts appropri-
ated to them by the City and other money which they may receive. We were
not authorized to audit their activities and no report is being rendered on
them.
COMMENTS
The following comments are presented for your information:
SUMMARY STATEMENT OF RECEIPTS, DISBURSEMENTS, :L,IABILITIES
AND BALANCES OF CASH AND INVESTMENTS - EXHIBBIT "A"
This exhibit shows fund cash and unencumbered balances at the be-
ginning and end of the year, together with receipts and Budget Charges dur-
ing the year.
The composition of the total funds in the hands of the City Treasurer
are presented at the foot of the exhibit. The cash receipts and disburse-
ments, together with the December 31, 1959, bank balances, are shown in
Exhibit "B ". The detail of increases and decreases in the Fund Investment
accounts are given in Exhibit "E ".
COMPARISON OF ACTUAL RECEIPTS WITH BUDGET - EXHIBIT "B"
This exhibit presents a comparison of actual receipts with the an-
ticipated receipts for each fund, together with amounts of excess or de-
ficiency in receipts as compared with the budget, Actual receipts were
more than anticipated receipts by $121, 845. 48,
2
STATEMENT OF EXPENDITURES COMPARED WITH
BUDGET APPROPRIATION - EXHIBIT "C"
This statement sets forth the disbursements charged against each
fund and comparison with the 1959 Budget figures. All Fund expenditures
were under the budgeted amounts.
EXHIBIT "D"
Exhibit "D" shows a Reconcilement of the Receipts, Disbursements
and Balances of the City Treasurer.
SCHEDULES 1 TO 20, INCLUSIVE
These schedules set forth the detailed Receipts, Budget Charges
and beginning and ending Balances by funds for the year under audit. A com-
parison of actual Receipts and Budget charges with Budgetary amounts is
shown for all funds included in the Budget.
Salaries paid to officers and regular employees during; the year
1959 were found to be in accordance with the rates specified t;y ordinances
and the limitations prescribed by the statutes. Classification of Salaries
was scrutinized.
GENERAL OPERATING FUND
SCHEDULE 'T', "1 -A", tit -Blt, and 't1 -a" to "l -t"
Disbursements of the General Operating Fund Departments de-
creased by $1, 137. 28 under the same Departments in 1958.
The following summary compares the various Genera]. Operating
Fund departmental Disbursements for the 1959 with those for the preced-
ing year.
Consolidated Fund Departments
Mayor and Commissioners
City Manager
Clerk and Treasurer
City Building
City Attorney
City Court
Police Court
Engineering
Fire
Inspection
Park
Police
Street, Alley and Sewer
Garbage
Waste Collection and Disposal
Sewage
Street Lighting
Traffic and Parking
Airport
Swimming Pools
Totals
1959
$10,467. 53
9, 651.35
36,988.45
11,965. 16
9, 533. 17
20, 457.40
2,836. 12
41, 728. 59
218, 945. 22
15, 192.86
49,269. 07
214, 688.87
107, 484. 14
146, 017. 59
10,823. 39
47, 533.48
45,494. 22
51, 048.20
16, 500. 00
13, 705. 27
1958
$33,095.41
9, 372. 46
45, 301.65
11, 181.64
8,877. 88
16, 723. 82
2,692. 54
31, 972. 02
208, 313. 77
14, 124. 58
62, 876.40
203, 442. 19
107, 042.47
134, 755. 56
17, 187.60
42, 438.60
43, 181. 74
55, 104.62
23,000. 00
10, 782.41
$1, 080, 330. 08 $1, 081, 467. 36
3
Increase
,(Decrease)
($22,627.88)
278. 89
(8, 313. 20)
783.52
655.29
3, 733. 58
143.58
9, 756. 57
10, 631.45
1,068.28
(13, 607. 33)
11, 246.68
441.67
11, 262.03
(6,364.21)
5,094.88
2, 312. 48
(4,056.42)
(6,500.00)
2,922.86
( 1, 137. 28)
During the year the City collected $52, 107. 35 from licenses, fees and
permits, an increase of $8, 059. 15 from the amount collected in :1958. Schedule
"1 -A" presents the classification of the various fees, licenses and permits, and
compares them to the budgetary estimates.
Franchise Ordinances in effect during the year were examined. In each
case receipts were found to be in accordance with the ordinances and franchise
agreements. The amount due from the Kansas Power and Light Company for the
last nine months of 1959, amounting to $13, 718. 40 for Gas and $35, 039. 71 for
Electric Franchise, was received by the City in April, 1960. This receivable is
shown in Exhibit "E ".
Police Court Fines and Forfeitures in the amount of $61, 528. 00 were im-
posed during the year. This represents an increase of $1, 826. 00 over the pre-
ceding year. A statement prepared from the Police Court records is submitted
in Exhibit "I ". All but $3, 465. 00 of 1959 fines were settled during the year.
Distribution of the Cigarette Tax and of the Liquor Enforcement Tax was
checked in the County Treasurer's records.
Receipts of City Court costs and fees amounted to $14, 649. 81, and were
traced to the records of the City Court as shown in Exhibit "H ".
GENERAL OPERATING FUND DEPARTMENTAL DISBURSEMENTS
The detailed departmental expenses are compared with the budget esti-
mates in Schedule "1 -B" and further analysis is shown in Schedules "1 -a to 1 -t ".
All payments were traced to the related warrants, and all vouchers
4
were examined and over 10% in number and over 50% in amount of the dis-
bursements were compared with the vouchers. No irregularities were found,
except for a number which were not signed. However, proper signature was
secured during the course of the audit.
MEMORIAL HALL FUND - SCHEDULE "2"
A comparison of the 1959 Rental and Concession receipts with those of
1958 is shown below:
1958 Rental and Concession $3, 798. 78
1959 Rental and Concession 3,050.47
1959 Decrease from 1958 $ 748. 31
GENERAL AND SPECIAL IMPROVEMENT -
(SPECIAL FUND IN LIEU OF BONDS) - SCHEDULE "3"
Thin fund was created in 1946 with the purpose of levying currently
for the City's Share of Improvements made, instead of issuing bonds therefor.
All receipts were from Current Ad Valorem Taxes, and disbursements were
made in 1959 as budgeted.
GENERAL IMPROVEMENTS FUND - SCHEDULE "4"
The income from this Fund consists of taxes, sales tax and weed
cutting. All Tax Receipts were confirmed by inspection of Saline County's
records.
CEMETERY FUND - SCHEDULE "5"
Verification of Lot and Space Sales was made from the :Deed Stubs and
checked to the receipts record. The Burial Record was examined. Tax Re-
ceipts were verified.
CIVIL DEFENSE FUND - SCHEDULE "6"
Receipts and disbursements on this fund were proper.
PUBLIC HEALTH FUND - SCHEDULE "7"
All receipts in this fund are from Ad Valorem Taxes and Sales Tax,
and all disbursements were made to the Public Health Department.
BAND FUND - SCHEDULE 118"
Ad Valorem Taxes and Sales Tax comprised all the receipts to this
fund, and all disbursements were made to the Salina Municipal Band Board.
FLOOD CONTROL WORKS & DIKES - SCHEDULE '19"
All receipts were from Taxes and Disbursements were for Equip-
ment.
BINDWEED CONTROL FUND - SCHEDULE "10"
All transactions in this fund appeared to be in order. Only receipts
were from Ad Valorem Tax and Sales Taxes.
5
TRUST AND AGENCY FUNDS - SCHEDULE "11"
Statements of receipts, disbursements and balances of cash for all
Trust and Agency Funds are included separately under the above schedule.
Supporting Schedules "11 -A" and "11 -13" set forth comparison of Cash Re-
ceipts and Disbursements with Budget Estimates for the Firemen's Pen-
sion Fund and the Policemen's Relief and Pension Fund respectively. Dur-
ing 1959 the Firemen's Relief Fund received payments from State Insurance
tax in the amount of $8, 304. 98 for the year 1959, a decrease from 1958 of
$574,61.
The classification of the various receipts and disbursements of the
Trust and Agency Funds is set forth in a self - explanatory manner, and it
is felt no further comments thereon are needed.
Particular attention is called to the fact that the balance of the Police
Relief and Pension Fund, as shown on Schedule "10 -A ", is over $10, 000. 00
by $2, 922. 68, and Firemen's Pension is over by $4, 945. 84.
order.
INDUSTRIAL DEVELOPMENT FUND - SCHEDULE "12"
There were no receipts during 1959. Disbursements made were in
BOND AND INTEREST FUND - SCHEDULE "13"
Receipts of this Fund include Ad Valorem Taxes levied for the pay-
ment of principal and interest on general bond issues, and for the payment
of principal and interest on the City's share of Special Improvement Bond
Issues. The proceeds of special assessment taxes assessed against prop-
erty owners for the owner's share of the cost of special improvements are
also included in the receipts of this fund. Note that Interest was paid in ex-
cess of the Budgeted amount by $17, 187. 52.
WATERWORKS DEPARTMENT - SCHEDULE "14:"
This schedule shows a summary of the receipts and disbursements
of the Waterworks Department, which cleared through the City Treasurer
during the year.
The balance shown at the end of the year consists of cash only, and
does not include investments owned by the Waterworks Department. These
investments are listed in detail on Exhibit "E". Additional comments, ex-
hibits and schedules, pertaining entirely to the Waterworks Department, are
submitted in a separate section at the back of this report. It should be noted
that collections by the Waterworks Department on December 31, 1959, are
not reflected in this fund or on any of the other Fund Records at the close of
the year: A Cash Fund of $1, 500. 00 is maintained in the Waterworks Office.
Liabilities at December 31, 1959, were not charged to the fund on the City
books. Such amount is shown in Schedule "A" of this report, however.
A summary of the Waterworks Department's cash and investments
at December 31, 1959, is shown in the following:
Cash in the custody of the City Treasurer - General and Reserves $5, 777. 08
Investments in the Custody of the City Treasurer 50, 000. 00
Cash fund maintained in the Waterworks Department Office 1,500.00
A
Total Cash and Investments shown on City records
December 31, 1959, collections
$57,277.08
1,853.46
Total shown on Waterworks Books $59, 130. 54
CONSTRUCTION FUND - SCHEDULE "15"
The various Construction Projects Accounts are grouped under this
schedule and the receipts, disbursements and balances of each construction
project account as well as the total receipts, disbursements and balances of
all construction project accounts are shown therein.
MATERIAL STORES'- SCHEDULE 1116"
Charges to this fund were for materials purchased and credits are for
inter -fund sales.
AIRPORT FUND - SCHEDULE "17"
The City took over operation of the Airport during 1958; and a sepa-
rate Fund was established. The various receipts are primarily from Sales
and Rentals, aside from the amount of $16, 500. 00 which the City contributed
from the General Operating Fund.
Disbursements were verified under regular procedure, and appear to
be legitimate and in order.
BRIDGE OR STREET BUILDING MACHINERY AND
EQUIPMENT FUND - SCHEDULE "18"
$5, 000. 00 was received in this account during 1959. $14, 363. 00 was
spent for Machinery and Equipment during 1959, leaving a balance of $3, 257. -
00.
CLEARING ACCOUNTS - SCHEDULE "19"
A grouping fund for all collection accounts, labeled "Clearing" was
established. Income tax, Social Security Tax, and Receipts received in ad-
vance, are all included under this category. See Schedule "19 ".
PARKING METER REVENUE - SCHEDULE "20"
According to Revenue Bond agreement, an account has been estab-
lished for Parking Meter Revenue, which is shown, together with disburse-
ments from the fund, under Schedule "20 ".
CASH IN THE CUSTODY OF THE CITY TREASURER - EXHIBIT "D"
Under this exhibit is shown a summary statement of the Treasurer's
Cash Balance at the beginning of the year, the receipts and disbursements
clearing the Treasurer's Bank Accounts during the year, and the Treasur-
er's Cash Balance at the close of the year,
Schedule "21" shows the reconciliation of the Bank Balances con-
firmed to us by the depositories with the December 31, 1959, balances on
the Treasurer's books. A list of the Outstanding Checks at that date is set
forth in Schedules "21 - a - b - c ".
In accordance with the customary procedure, the City's :Books and
7
Records were not closed until a few days after the close of the year in order
that all receipts and disbursements applicable to the year 1959 might be en-
tered. The 1960 deposits shown on this reconciliation (Schedule "21) con-
sisted of collections applicable to the year 1959.
INVESTMENTS IN CUSTODY OF THE CITY TREASURER -
EXHIBIT "E"
This Exhibit sets forth a description of the investments in the Cus-
tody of the City Treasurer as at the beginning and closing dates of the audit
period, together with details of the change in investments during the period.
Investments in the custody of the treasurer on June 1, 1_960, as of
December 31, 1959, were verified by inspection and by correspondence.
Interest Coupons on Bonds were properly accounted for and the income from
investments collected during the period was traced into the records of cash
received.
TAXES
The City's share of the 1958 taxes collected by the County Treasur-
er was traced into the various City of Salina 1959 Fund Tax Accounts main-
tained on the records of the Saline County Treasurer.
From the records maintained by the County Treasurer ELnd without a
detailed examination, it appeared that the County had distributed to the City
its share of 1958 Tax Levy Collections, together with Collections during the
year on Taxes assessed in prior periods, and that these distributions were
made to the City on the basis of the tax levies for the years in which the col-
lected Taxes were levied. It was determined that the City credited receipts
from the County Treasurer to the City Funds on the same basis.
The County Treasurer's allocations of Sales Tax residue to the City
appeared to be in accordance with the statutes.
SUMMARY AND RECONCILIATION OF 1958 TAX ROLL SHOWING
TAXES ASSESSED AND COLLECTED BY THE COUNTY TREASUR.FR.
AND UNCOLLECTED BALANCES - EXHIBIT "F"
This exhibit sets forth the original tax roll applicable to the City of
Salina, as certified by the County Clerk to the State Tax Commission, and
is adjusted for additions to the tax roll, taxes refunded by the County, and
taxes remitted to the City, for the purpose of developing the amounts of
1958 taxes assessed, but not collected by the City.
STATEMENT OF TAXES RECEIVED FROM THE COUNTY TREASURER
SHOWING CURRENT AND DELINQUENT TAXES AND DISTRIBUTION
TO FUNDS ON BASIS OF ASSESSMENT - EXHIBIT "G"
This statement shows the total amount of taxes received by the City
during the year 1959, and the years in which such taxes were levied by the
City. The allocations to the City Funds is based on the tax levy for the
years in which the collected taxes were levied. Included in this exhibit is an
analysis of delinquent and current, tangible and intangible taxes received.
The individual fund statements of receipts, disbursements and bal-
ances of cash for tax levying funds, Schedules "1" to "13 ", inclusive, show
the total Ad Valorem Taxes received by each tax levying fund.
SUMMARY OF ACCOUNTING PROCEDURE AND VERIFICATION
OF RECEIPTS AND DISBURSEMENTS OF CITY CLERK AND
CITY TREASURER
Receipts: The City Clerk is the principal collecting and accounting
officer. All items of cash received, except taxes and infrequent collections
received directly by the City Treasurer, are handled first by the City Clerk
or by Clerks in his office. The City Clerk and City Treasurer are provided
with standard triplicate receipt forms numbered by the printer, and a re-
ceipt is issued for each individual collection made by these officers. The
City Clerk deposits collections made through his office on the average of
every two or three days, and a test check of his records indicates that de-
posits of his collections were made intact and promptly.
The City Treasurer reports each of his collections separately to the
Clerk, and such collections are recorded on the Clerk's cash receipts record.
The City Clerk's records indicated that the City Treasurer had promptly de-
posited all sums of money coming into his hands.
Duplicates of receipts issued during the audit period by the City Clerk
and City Treasurer were test - checked into the Clerk's record of cash re-
ceived, and the mathematical accuracy of that record was verified. The au-
ditor scrutinized the fund classification of the receipts, as shown on the
Clerk's cash record, for verification of fund distribution, ELnd the classifi-
cation of receipts within the funds was test - checked. Monthly totals of fund
receipts were traced from the receipts record into the fund ledger. The en-
tries in the cash receipts record were also test - checked into the receipts
analysis record, and that record was tested as to accuracy of totals.
Records of licenses issued and other available evidence of cash re-
ceived were also test - checked into the Clerk's and Treasurer's cash books.
The collections of the Director of Finance were traced into the Treasurer's
Bank Accounts; Collections of the Treasurer were also traced into his vari-
ous bank accounts. The three local banks (and The First Trust Company)
were approved as depositories by the Governing Body on October 6, 1959.
No cash was on hand in the office of the City Clerk at January 1, 1960,
since all cash received was deposited intact. All 1960 deposits applicable to
the year 1959 were entered on the books as at December 31, 1959. Certain
collections made in 1959 were applicable to the year 1960, and are shown in
a separate fund called 1960 receipts paid in advance, and are included in
"Clearing Accounts ".
Disbursements: All claim vouchers paid during the year were ex-
amined and test - checks of postings and extensions were made. Claim Vouch-
ers were test - traced into the Clerk's ordinance registers, and the fund dis-
tributions were all checked to the General Ledger Sheets. The mathematical
accuracy of the City Clerk's warrant registers were proven, and the fund
totals of each appropriation ordinance were traced into the fund ledger. Post-
4
ings were test - checked from the Clerk's warrant register to the disburse-
ments analysis record, and that record was proven for accuracy of totals.
The City uses a warrant form for making disbursements, which be-
comes a check on being run through a check- writing machine which im-
prints all signatures. All checks cancelled during the year were examined
and traced to the appropriation ordinance record.
Fund Ledger: The City maintains separate fund accounts for the
cash and investments of each City Fund. All postings to the Fund Ledger
were traced from their source into the Fund Ledger, and the mathemati-
cal accuracy of the Ledger was proven. Fund Ledger Balances were com-
puted, and a total balance was abstracted from that record.
Treasurer's Records: The Treasurer's record of checks issued, and
deposits made, and bank balances is maintained by a bookkeeper in the of-
fice of the City Clerk as an independent record. Statement of total receipts,
disbursements and balances, as shown by this record, are set forth in Ex-
hibit "D11.
CLERK OF THE CITY COURT
STATEMENT OF RECEIPTS, DISBURSEMENTS AND BALANCES
OF CASH - EXHIBIT "H"
This exhibit sets forth the cash balances in the custody of the Clerk
of the City Court, at the beginning and end of the audit period, together with
receipts and disbursements during the year 1959. These figures were
taken from the records of the Clerk of the City Court.
A comparison of fees on hand and cash balances as of December 31,
1959, is shown at the foot of the of the statement. A list of the individual
case balances are not set forth in this report, since it is a part of the Clerk's
permanent records, and was verified to the Case Ledgers.
Reconciliation of the Clerk of the City Court cash balances at the
Farmer's National Bank, Salina, Kansas, is shown on Schedule "22 ". Can-
celled checks were examined for signature and endorsement. The Clerk of
the City Court maintains a record of cash received and disbursed, a ledger
of cases, and monthly reconciliation of case balances with the cash balance,
which reconciliation rarely reconciles, varying either over or under. See
Exhibit "H".
Verification was made by comparison of cancelled cheeks with dis-
bursements as recorded, by proof of monthly Postings by addition, by com-
parison of all duplicate receipts to the receipt record, and comparison of
such totals with amounts recorded, and by test -check of individual items to
the amount recorded, by verification from the records or reports of City
and County officials as to amounts shown paid to them, by test - checking of
items of receipts and disbursements to the Dockets and to the Case Ledgers,
POLICE COURT FINES AND FORFEITURES
A Police Sergeant acts as collection officer for the Judge of the
10
Police Court. Entries on the Police blotter show the amount of the Appear-
ance Bond deposited; fine imposed or other deposition of the case; fine col-
lected or paid by work; and other information regarding the case. Receipts
for fines paid are issued from a duplicate receipt book, the duplicate being
retained for all except still traffic violations, which are entered in total each
day. These totals were test - checked by addition of tickets, and duplicates
were test - checked to the docket.
Cash, as received, in fines and Bond Forfeitures, is placed in num-
bered case envelopes which are accumulated until the end of each Blotter
Page, when these envelopes, together with other similarly numbered case
envelopes containing fines, workout, parole, dismissal evidence, are turned
over to the Police Judge who reconciles the cash and other items with his
docket records, and prepares an analysis thereof which he submits to the
City Clerk, together with the cash received. This auditor was authorized to,
and did arrange a daily reporting system, together with controls. To date,
the system is not in effective use. Still Traffic Fines are turned over daily.
Dismissal evidence was not furnished for all dismissals in prior years. All
were furnished for 1959 Dismissals.
The analysis of fines imposed for the year 1959, as prepared and
submitted by the Police Department to the City Manager, was examined and
found approximately correct.
SUMMARY OF POLICE COURT RECORDS - EXHIBIT "I"
This exhibit shows the January 1, and December 31, 1959, balances
of uncollected fines by the following years: 1958, together with the 1959
collections, paroles, workouts, and dismissals for each year and group of
years.
Verification was made by test additions of the duplicate receipts
for several months, and comparison with cash reported and paid to the City
Clerk. Tests were made from duplicate receipts to the envelopes, and from
envelopes to the Police Blotter. Page footings of the Judge's Blotter were
proven and compared with the page analysis for each month. 'Tests of
monthly fines and collections were made for the year 1959 from the Blotter,
and compared with those reported to the City Clerk and City Manager.
SUMMARY OF THE RECORDS OF THE CITY BUILDING INSPECTOR -
EXHIBIT "J"
This exhibit shows a classification of the collections made by the
building inspector, together with the remittances made to the City Clerk
during the period from January 1, to December 31, 1959.
Cash received from the collections of fees and issuance of permits
as shown by the duplicate receipts, were traced into the Register of Col-
lections maintained in the Building Inspector's Office, and from that Regis-
ter to the monthly reports and remittances to the City Clerk. Fee charges
appear to be in accordance with the rates set by ordinances.
11
COMPARISON OF DEPOSITORY BONDS AND BALANCES O7r^ DEPOSIT -
EXHIBIT "K"
This statement compares the balances on deposit as at December 31,
1959, with the amounts of depository bonds pledged by the banks as collater-
al to assure the payment of these deposits. The local banks have pledged
United States Government or Kansas Municipal Bonds as collateral for de-
posit of public moneys. It appeared that there was sufficient collateral
pledged at all times as required by law.
The Governing Body does not approve depository bonds as required
under section 13 -2107 of 1943 supplement.
All depository bonds were confirmed by correspondence with banks
holding same for safekeeping.
FIDELITY BONDS IN FORCE - EXHIBIT "1,"
Fidelity bonds in Force as of December 31, 1959, as detailed under
the exhibit were inspected and checked to the statutes and 1948 revised or-
dinances to determine that such bonds meet statutory requirements as to
type, amount and approval. All Fidelity Bonds, except those of the Clerk
of the City Court and the Marshal of the City Court, are in custody of the
City Clerk as is provided for under 20 -1420 and 20 -204 and 205 C. N. 1935.
The bonds of the Clerk of the City Court and the Marshal of the City Court
are drawn in favor of the State of Kansas rather than in favor of the City of
Salina. All other fidelity bonds were drawn in favor of the City of Salina.
The liability of Surety Companies on all fidelity bonds was confirmed by
correspondence with the Home Office of the Surety Companies, and it was
ascertained that each of these companies was authorized to do business in
the State of Kansas. The Bonds of two City Commissioners should be in-
creased to $10, 000. 00 each. Three are correct.
INSURANCE IN FORCE - EXHIBIT "M"
This exhibit presents a summary statement of the Insurance cover-
age on the various properties owned by the City, together with the type of
insurance thereon. Policies are issued, in most instances, to cover a
period of either three or five years.
The properties listed under the heading of City Buildings and Prop-
erties with a total coverage of $584, 090. 00 are insured by a group of 33
companies with each policy having a ninety per cent co- insurance clause.
The Memorial Hall Building and contents are insured by a group of
25 companies for $231, 000. 00. Each of the policies in this group contains
a ninety per cent co- insurance clause.
Airport policies carry 80% and sewage Building Policies carry 90%
co- insurance.
Insurance coverage on other properties not included in the above
groups and other types of protection are listed separately. Insurance
12
coverage pertaining to the waterworks department is shown separately on
a schedule in the latter part of this report also.
It was determined that all insurance companies writing; insurance on
the City's property were authorized to do business in the State of Kansas.
ACCOUNTS RECEIVABLE - EXHIBIT "N"
Accounts due to the various funds of the City as at December 31,
1959, as determined by our examination are shown on this exhibit. No in-
dependent verification was made with debtors. This exhibit does not include
unpaid taxes.
ACCOUNTS PAYABLE
No separate schedule has been presented of accounts payable, as
they are classified by funds under Exhibit "A ". The amounts included as
liabilities were determined from inspection of the records maintained by
the City Clerk's office.
STATEMENT OF BONDED INDEBTEDNESS - EXHIBIT "0"
This statement presents, in detail, the bonded indebtedness of the
City of Salina at December 31, 1958, and December 31, 1959, together
with bonds issued and retired during 1959.
The following statement shows amount of bonds maturing each year.
Due Each Year
Year Due Total Bonds $
1960
$735,043.40
1961
819, 803. 28
1962
710, 000. 00
1963
703, 000. 00
1964
632, 000. 00
1965
618, 000.00
1966
544, 000.00
1967
505, 000. 00
1968
418, 000. 00
1969
331, 000. 00
1970
273., 000. 00
1971
115, 000.00
1972
115, 000. 00
1973
115, 000. 00
1974
53, 000. 00
1975
53, 000. 00
1976
53, 000. 00
1977
53, 000.00
1978
53, 000. 00
1979
20, 000.00
1980
20, 000. 00
Total
$6, 938, 846. 68
13
The following schedule shows the total Bonded Indebtedness outstand-
ing at the close of each of the last ten years.
December 31, 1949
1950
1951
1952
1953
1954
1955
1956
1957
1958
1959
RECONCILIATION OF THE
AGENCY ACCOUNT
Bonded Indebtedness
$.1,474,094.86,
1, 398, 901.43
1, 538, 099. 96
1, 836, 017. 06
3, 633, 426. 13
3, 953, 396. 19
4, 794, 503. 64
4, 843, 694.67
5, 727, 208.81
6, 243, 242.95
6, 938, 846.68
CITY OF SALINA FISCAL
- SCHEDULE "22"
The balance shown as unpaid December 31, 1959, has been con -
firmed by the State Accountant. Cancelled bonds and coupons paid by the
Fiscal Agency during the year 1959 were carefully examined and checked
against the bond record, and found to be proper charges.
TEMPORARY NOTE INDEBTEDNESS - EXHIBIT "P"
This statement shows the amount of Temporary Note Indebtedness
owed by the City at December 31, 1959. These notes will be repaid out of
the proceeds of bond sales. Verification of authorized issuance was re-
ceived from the Kansas State Treasurer.
MINUTES AND ORDINANCES
The minutes of the meetings of the governing body during the audit
period, ordinances enacted during the period, and the 1948 revised ordi-
nances were reviewed for matters pertaining to the audit. The Minutes ap-
peared to be complete and in good order.
GENERAL
During the course of the audit, explanations of various matters
were obtained from officers and employees of the City. We wash to ex-
press our appreciation for the co- operation and assistance of all those with
whom we came in contact.
CERTIFICATE
We certify that, in our opinion, subject to the foregoing comments,
the accompanying exhibits and related schedules properly reflect the finan-
cial condition of the City of Salina, Kansas, as at December 31, 1959, and
the results of its operations for the period from January 1, 1959, to De-
cember 31, 1959, inclusive.
14
We further certify that, subject to the comments pertaining to the
Waterworks Department Fund, as shown on the pages immediately follow-
ing Schedule "23" of this report, the exhibits and schedules pertaining to
the Waterworks Department Fund correctly reflect the financial conditions
of that Fund as at December 31, 1959, and the results of the operations of
that Department for the period from January 1, 1959, to December 31,
1959, inclusive.
Respectfully submitted.,
Dewey N. Turner
BY
Dewey N. Turns r, Licensed
Municipal Public Accountant,
#196 in charge of and actively
engaged on this audit.
CITY OF SALINA, KANSAS
SUMMARY STATEMENT OF RECEIPTS, DISBURSEMENTS, AND
BALANCES OF CASH AND INVESTMENTS
YEAR, JANUARY 1, 1959 to DECEMBER 31, 1959, INCLUSIVE
Cash -
Funds Budgeted
General Operating
Memorial Hall
General & Special
Improvement
General Improvement
Cemetery
Public Health
Band
Flood Control
Noxious Weed 67.99
Firemen's Pension, 14,457. 51
Airport 7, 702. 78
Bond & Interest 42, 576.49
Waterworks 58,264. 59
Police Pension 9,876.96
Exhibit "A" 15
Cash
Liabilities
Unencum-
Cash
Unencumbered
Cash
Balances
1 -1 -59
bered Cash
Receipts Accountability
Charges Cash Liabilities
Balances
1 -1 -59
Paid in 159
1 -1 -59
1959 Unencumbered
1959 12 -31 -59 12 -31 -59
12 -31 -59
67, 863. 02 45, 427.07
11, 530.07 306.91
I'
669.43
4,342.92 3,072.98
1, 861. 19 66.08
440.21
35.42
Totals
Funds Not Budgeted
Industrial Develop-
m ent
Construction
Clearing Accounts
Street Machinery
Material Stores
Firemen's Relief
Cemetery Endowment
Hillcrest Memorial
Endowment
Hillcrest Memorial
Trust
Parking Meters
Civil Defense
Totals
Totals - All Funds
Investments
Firemen's Relief
Waterworks
Mausoleum Endow-
ment Trust
Cemetery Endowment
Totals
22, 435. 95 1, 124, 447.01 1, 146, 882. 96 1, 080, 330. 08 66, 552. 88 10, 342.43 76,895. 31
11, 223. 16 15, 214.71 26,437. 87 11, 828.55 14,609. 32 2,342.54 16, 951.86
669.43
1,269.94
1, 795. 11
440.21
35.42
67. 99
14, 457.51
7, 702. 78
42, 576.49
58,264. 59
9,876. 96
45,594. 14
46,684. 29
17, 248.41
16, 891.35
10, 122. 16
10, 124.05
1,451.06
11, 173. 94
75,855. 99
779, 990. 29
686, 912. 35
18,122. 13
46,263. 57
47,954. 23
19,043. 52
17,331. 56
10,157. 58
10, 124.05
1,519.05
25, 631.45
83, 558. 77
822, 566. 78
745, 176. 94
27, 999. 09
45, 000. 00
45, 738.27
13, 009.08
16, 676.42
9,960.00
9,862. 72
1,426.54
10, 685.61
82, 265.49
741, 872. 13
739, 399. 86
15, 076.41
219, 688. 58 48, 873. 04 170, 815. 54 2, 859, 831.88 3, 030, 647. 42 2, 823, 131. 16
9,795. 31
12,875. 12
14, 975. 97
12, 620. 00
4,939.74
44, 777.53
15, 722.84
10, 868.92
19, 248. 98
1,614.04
147, 438. 45
367, 127.03
40,518. 75
150, 000. 00
4,833. 10
195, 351.85
9, 795.31
12,875. 12
14, 975. 97
12, 620. 00
4,939.74
44, 777. 53
15, 722.84
10, 868.92
1, 883, 504.49
126, 634.00
5,000.00
16, 044. 22
27, 304.47
600.00
,! 11
9, 795. 31
1, 896, 379.61
141, 609. 97
17, 620. 00
20,983. 96
72, 082. 00
16, 322. 84
10,963. 92
950.00 950.00
19, 248. 98 74, 894.00 94, 142. 98
1,614.04 50, 694. 29 52, 308. 33
147, 438.45 2, 185, 720.47 2, 333, 158.92
48, 873. 04 318, 253. 99 5, 045, 552. 35 5, 363, 806. 34
9,000.00
14, 000.00
23, 000. 00
1,638.64
1, 773, 927.09
132, 970. 17
14, 363. 00
16,573. 77
4,961.32
14, 000.00
9,000,00
1,263. 57
2, 215. 96
6,034.44
655. 14
197. 58
261. 33
92. 51
14, 945. 84
1,293. 28
80, 694.65
5, 777. 08
12,922. 68
207, 516. 26
8, 156.67
122, 452. 52
8,639.80
3, 257. 00
4,410. 19
67, 120.68
2,322.84
1,963. 92
285. 00 665. 00
74, 748.43 19, 394. 55
42, 718.82 9,589.51
2, 085, 186. 24 247, 972.68
4, 908, 317.40 455, 488. 94
17, 000.00
100, 000.00
1.7, 000. 00
1,000.00
500. 00
. 111 11
1,263. 57
3, 215, 96
6,534.44
655. 14
197, 58
6, 261, 33
92. 51
14, 945. 84
1,293. 28
80, 694.65
5, 777, 08
12,922. 68
20, 184. 97 227, 701. 23
8, 156. 67
122, 452.52
8,639. 80
3, 257. 00
4,410.19
67, 120.68
2,322. 84
1, 963: 92
665. 00
19, 394. 55
9,589. 51
247, 972.68
20, 184. 97 475, 673. 91
23, 518. 75
50, 000. 00
13,833. 10
14, 000, 00
101, 351. 85
16
Exhibit: "B"
CITY OF SALINA, KANSAS
STATEMENT OF RECEIPTS, COMPARED WITH BUDGETED AMOUNTS
January 1, 1.959 to December 31, 1959, Inclusive
Actual
Receipts
1959
Tax-Levying Funds
Amount
General Operating 1,
124, 447.01
Memorial Hall
15, 214. 71
Cemetery
17, 248.41
General & Special Improvement
45, 594. 14
General Improvement
46, 684. 29
Public Health
16,891. 35
Band
10, 122. 16
Noxious Weed
1,451.06
Firemen's Pension
11, 173. 94
Police Relief & Pension
18, 122. 13
Bond & Interest
779, 990. 29
Flood Control
10, 124.05
Total Tax - Levying Funds 2, 097, 063. 54 1, 975, 218.06 121, 845.48
Non - Tax - Levying Funds
Amount
Amount
1959
over
under
Budget
Budget
Budget
1, 056, 755. 46
67, 691.55
50, 694. 29
13, 442.61
1, 772. 10
Firemen's Relief
12, 249.66
4,, 998.75
950.00
44, 467.65
1,126.49
5, 000.00
45, 183.25
1, 501.04
Cemetery Endowment
37, 221. 55
Airport
20, 330. 20
9,902.47
219.69
1,437.00
14.06
8,892.75
2, 281. 19
16, 940. 34
1, 181.79
718, 725. 32
61, 264. 97
10, 000. 00
124.05
Total Tax - Levying Funds 2, 097, 063. 54 1, 975, 218.06 121, 845.48
Non - Tax - Levying Funds
Library
Waterworks
686, 912. 35
Clearing Accounts
126, 634. 00
Construction
1, 883, 504. 49
Civil Defense
50, 694. 29
Stores
16, 044. 22
Firemen's Relief
27,304.47
Hillcrest Memorial Trust
950.00
Hillcrest Memorial Endowment 95.00
Street Machinery
5, 000.00
Parking Meter Revenue
74, 894. 00
Cemetery Endowment
600.00
Airport
75,855. 99
Total Non - Tax - Levying Funds2, 948, 488. 81
Total - All Funds 5, 045, 552. 35
17
Exhibit "C"
CITY OF SALINA, KANSAS
COMPARISON OF ACTUAL DISBURSEMENTS WITH THE :BUDGET
January 1, 1959 to December 31, 1959
Tax - Levying Funds
General Operating
Memorial Hall
General & Special
Improvement
General Improvement
Cemetery
Public Health
Band
Noxious Weed
Firemen's Pension
Police Relief & Pension
Bond & Interest
Total - Tax - Levying
Funds
Non - Tax - Levying Funds
Waterworks
Clearing Accounts
Construction
Stores Accounts
Firemen's Relief
Hillcrest Memorial Trust
Hillcrest Memorial En-
dowment
Flood Control
Civil Defense
Parking Meters
Street Machinery
Industrial Development
Cemetery Endowment
Airport
Total - Non -Tax -
Levying Funds
Total
Anticipated
Amount
Disbursements
Disbursements
under
Exhibit "A"
"Budget"
"Budget"
1, 080, 330. 08
1, 080, 674. 00
343.92
11, 828. 55
14, 175. 00
2,346.45
45, 000.00
45, 000.00
45, 738. 27
45, 950.00
211.73
13, 009. 08
13, 225. 00
215.92
16, 676.42
37, 500.00
20, 823. 58
9,960.00
9,960.00
1,426.54
1,500.00
73.46
10, 685.61
20, 770. 00
10, 084. 39
15, 076.41
25, 446.00
10, 369. 59
741, 872. 13
743, 920.00
2,047.87
1, 991, 603. 09 2, 038, 120.00 46, 519.91
739, 399.86 410, 000. 00
132, 970. 17
1, 773, 927.09
16, 573. 77
4,961.32
285.00
• 111 11
9,862. 72 10,000. 00 137. 28
42, 718.82
74, 748.43
14, 363.00
1,638.64 8, 254. 32 6,615.68
14, 000.00
82, 265.49 76, 846.00 5,419.49
2, 916, 714. 31
Total - All Funds 4, 908, 317.40
Amount
over
"Budget"
329, 399.86
18
:Exhibit "D"
CITY OF SALINA, KANSAS
CASH RECEIPTS, DISBURSEMENTS & BALANCES OF THE CITY TREASURER
WITH RECONCILIATION OF DISBURSEMENTS
January 1, ly0y LO Le(eiiluei' Jl, luou, L11L;LU01VC
Balance January 1, 1959
Receipts (Exhibits "A" and "B ")
Total Accountability
Disbursements
1959 Budget Charges
Plus 1958 Liabilities Paid
Less Liabilities Dec. 31, 1959
Balance December 31, 1959
Cash December 31, 1959
The Farmers National Bank
The Planters State Bank
The National Bank of America
The First Trust Company
Total Cash in Banks
4, 908, 317.40
48, 873. 04
4, 957, 190.44
20, 184.97
367, 127. 03
5, 045, 552. 35
5, 412, 679. 38
4, 937, 005.47
475, 673.91
148, 822.88
144, 128.98
132, 722.05
50, 000. 00
4:75,673.91
19
Exhibit "E"
CITY OF SALINA, KANSAS
INVESTMENTS IN CUSTODY OF CITY TREASURER
December 31, 1959
Interest Due Identification Balance Balance
Fund Rate Date Number 1 -1 -59 Additions Reductions 12 -31 -59
Firemen's Relief
City of Salina Bonds "C"
City of Salina Notes
Totals
Cemetery Endowment
City of Salina Temporary Note
Waterworks
U. S. Treasury Bonds
Mausoleum Endowment
Salina Water Revenue
City of Salina Temporary Note
Totals
524 -528
1 -1/2% Various 579 -598 23, 518.75
17, 000. 00
40, 518.75
14, 000. 00
150, 000.00
3% 400 -404 4,833. 10
25 - $1, 000 Bonds
9,000.00
4,833.10 9,000.00
23, 518. 75
17, 000. 00
17, 000. 00 23, 518. 75
14, 000. 00
100, 000. 00 50, 000. 00
4,833. 10
9,000.00
13,833. 10
CITY OF SALINA, KANSAS
SUMMARY & RECONCILEMENT OF THE 1958 TAX ROLL, SHOWING TAXES
ASSESSED BY COUNTY CLERK, COLLECTED BY COUNTY TREASURER AND
REMITTED TO CITY TREASURER AND LIST OF UNCOLLECTED AND
UNREMITTED BALANCES DECEMBER 31, 1959
D & E and
Original Added Abated
Funds Tax Roll Tax Tax
General Operating
Intangible Tax
Tangible Tax
Total General Operating
Memorial Hall
General & Special
Improvement
General Improvement
Cemetery
Public Health
Band
Flood Control
Noxious Weed
Firemen's Pension
Police Relief & Pension
Bond & Interest
Total Ad Valorem &
Intangible Taxes
Specials
Paving
Sewer
Water
Weeds
Sidewalks
Total Specials
Total. - Ail Funds
49, 189.71
944. 78
329. 10
559, 463. 00
3, 993. 90
754.63
608, 652. 71
4,938.68
1,083. 73
9,591.33
68.47
12.94
Adjusted
Tax Roll
49,805. 39
562, 702. 27
612, 507.66
9,646.86
20
Exhibit "F"
Total Current
322. 12
60.86
45, 381.86
Collections
Total
45, 382. 27
( .41)
'Available for
Tax Sale
Total
Uncollected
Distribution
Held
Collections
(OvercollectE!d)
49, 770.49
71.61
49,842. 10
( 36.71)
555, 461.83
7,246.88
562, 708. 71
( 6.44)
605, 232. 32
7,318.49
612, 550. 81
( 43.15)
9,522. 99
124.24
9,647. 23
( 37)
45, 120.60
322. 12
60.86
45, 381.86
44, 797.81
584.46
45, 382. 27
( .41)
41, 595.25
296.94
56. 10
41, 836.09
41, 297. 77
538.79
41,836. 56
( .47)
8,449.04
60. 32
11.40
8,497.96
8,388.66
109.44
8,498. 10
( 14)
15, 352. 03
109.60
20. 71
15, 440.92
15,242. 33
198.86
15,441. 19
( 27)
9, 103.88
64.99
12. 28
9, 156. 59
9,039.01
117. 93
9,156. 94
( 35)
10, 196.94
72. 79
13.74
10, 255.99
10, 124.05
132.08
10,256. 13
( 14)
1, 319. 55
9.42
1.78
1,327. 19
1,310.06
17.09
1,327. 15
04
4,785.82
34. 16
6.46
4,813.52
4,751.51
61.99
4,813. 50
.02
12, 978.82
92.65
17. 51
13, 053. 96
12, 885.89
168. 12
13,054. 01
( . 05)
462, 249.86
3,299.92
623. 51
464, 926. 27
458, 944. 59
5,987. 59
464, 932. 18
( 5. 91)
1,229, 395.83
9, 370.06
1,921.02
1, 236, 844.87
1, 221, 536. 99
15, 359. 08
1, 236, 896. 07
( 51. 20)
230, 992. 13
993.10
229, 999. 03
224, 805.46
5,067.65
229, 873. 11
125, 92
72, 583.62
114.46
72,469. 16
71,037. 13
1,549. 74
72, 586.87
(117. 71)
9, 180.96
123. 78
9,057. 18
9,025.45
9,025.45
31. 73
663.00
9.00
654.00
588.00
44.84
632.84
21.16
6, 345. 37
6, 345. 37
6, 192.75
64. 50
6, 257. 25
88. 12
319, 765. 08
1, 240. 34
318, 524. 74
311, 648.79
6, 726. 73
318, 375. 52
149. 22
1, 549, 160. 91
9, 370. 06
3,161. 36
1, 555, 361.61
1,533, 185. 78
22, 085. 81
1, 555, 271.59
98.02
21
Exhibit "G"
CITY OF SALINA, KANSAS
STATEMENT OF TAXES RECEIVED FROM COUNTY TREASURER
SHOWING 1958 TAX AND PRIOR YEARS'
TAXES RECEIVED AND
DISTRIBUTION TO FUNDS - YEAR 1959
Delinquent
1958 Current
Funds
Tax
Tax
Totals
Ad Valorem & Intangible Tax
General Operating
Ad Valorem
9, 8- 78.'.77
555, 712. 52
565, 591. 29
Intangible
175.66
49, 519. 80
49,695. 46
Total General Operating
10, 054.43
605, 232. 32
615, 286. 75
Memorial Hall
179, 89
9, 522. 99
9, 702. 88
General & Special Improvement
796. 33
44, 797.81
45,594. 14
General Improvement
759, 29
41, 297. 77
42, 057.06
Cemetery
129.16
8, 388.66
8,517.82
Public Health
304.80
15, 242. 33
15,547. 13
Band
157, 70
9,039.01
9,196.71
Noxious Weed
23.65
1,310.06
1,333.71
Firemen's Pension
119.90
4,751.51
4,871.41
Police Relief & Pension
131.74
12, 885.89
13,017. 63
Bond & Interest
7, 013. 63
458, 944. 59
465, 958. 22
Flood Control
10,124, 05
10, 124.05
Total Ad Valorem & Intangible
19,670, 52,
1,221,536,99
1, 241, 207.51
Specials
Paving
6, 579. 12
224, 805. 46
231, 384. 58
Sewer
2,554.77
71,037. 13
73, 591. 90
(1) Water
4,702.20
9,025.45
13, 727. 65
(2) Weeds
98.00
588.00
686.00
(3) Sidewalks
6, 192. 75
6, 192. 75
Total Specials
13, 934.09
311, 648. 79
325, 582.88
Total - All Funds
33, 604.61 1, 533, 185. 78 1, 566, 790. 39
(1) to Water Fund - Accounts Receivable
(2) to General Improvement - Weed Cutting
(3) to Construction Fund - Sidewalks
22
Exhibit "H"
CITY OF SALINA, KANSAS
CLERK OF THE CITY COURT
STATEMENT OF CASH RECEIPTS, DISBURSEMENTS AND BALANCES
January 1, 1959 to December 31, 1959, Inclusive
Balance January 1, 1959 $2,486.80
Receipts
City Fees 14, 648.06
Sheriff Fees 1, 793. 92
Judicial Fees 199.80
Fines 13, 292.48
Costs 561.97
Miscellaneous 16. 466.05
Total Receipts 46,962. 28
Total Accountability
49, 449. 08
Disbursements
1955 1956
City Fees to City Clerk
14, 649.81
Sheriffs' Fees to Sheriffs
1, 548.00
Judicial Fees to County Treasurer
184.84
Fines Permitted to County Treasurer
12, 252.82
Cost Returned
354.04
Miscellaneous
171 557. 78
Total Disbursements 46,547. 29
Balance December 31, 1959 2,90.1. 79
Balance Per Case Ledgers 3, 005. 33
Difference December 31, 1959 103. 54
Difference December 31, 1958 240.05
Dec. 31
1955 1956
1957
1958 1959
Cash in Bank 1, 586. 25 1,720.96
2,194.41
2,455.57 2,846.99
Cash on Hand 238.29 88.09
203.48
178.65 68. 72
Total Cash Accounts 1,806.54 1,809.05
2, 397. 89
2,634. 22 2,915.71
Case Balances 1,859.00 1,880.80
2, 368. 75
2, 726.85 3,005. 33
Cash Long (Short) of
Case Balances (52.46) (71. 75)
29.14
(92, 63) (89.62)
Note: * Cash was counted May 5, 1959, and worked back to December 31, 1958,
and showed a balance of $295. 33 instead of $178. 65, which was supported by an
itemized cash count by the clerk. This, of course,
would
more than make up
the difference shown above.
23
Exhibit "I"
CITY OF SALINA, KANSAS
SUMMARY OF POLICE RECORDS
Fines Imposed
Balances January 1, 1959
1958 Fines Added
1958 Fines Imposed
Total Accountability
Accounted For by:
Cash collected and
Remitted to City Clerk
Fine Worked Out
Paroled and /or Dismissed
Dismissals - Reinstated
Adjustments
1957 to 1959, Inclusive
1957 1958 1959 Totals
1,230. 00 4, 195, 00 5,425.00
1,237.00 1,237.00
61, 528.00 61, 528.00
1,230.00 5,432.00 61, 528. 00 68, 190. 00
10.00 2,499.00
65.00
1,220.00 2,403.00
57, 071.00
499.00
493.00
59, 580. 00
564. 00
4,116.00
Total Net Credits 1,230.00
4,967.00
58, 063. 00
64, 260.00
Balances December 31, 1959
465.00
3,465.00
3,930.00
24
Exhibit "j"
CITY OF SALINA, KANSAS
SUMMARY OF THE RECORDS OF THE CITY BUILDING INSPECTOR
Year 1959
Collections
Building Permits and Inspections
$11,606.45
Gas Inspections
947.75
Plumbing Inspections
2, 144.25
Electric Inspections
5,487.40
Sign Permits
36.50
Radio and T. V. Antenna Permits
165.00
Fence Permits
113.00
Total Collected - 1959
$20, 500.35
Total Remitted to City Clerk $ 20, 500. 35
25
Exhibit "K"
CITY OF SALINA, KANSAS
COMPARISON OF DEPOSITORY BONDS AND BALANCES OF DEPOSITS
Names of Accounts
Donald Harrison,
City Treasurer
W. T. Broom, Clerk
of the City Court
Totals
Less F. D. I. C.
Balances to be Secured
by Collateral
Required 70%
Bonds Deposited by Banks
December 31. 1959
Depositories
Farmers Planters National First
National State Dank of Trust
Bank Bank America Company
148, 822. 88 207, 321. 04 132, 820. 17 50, 000. 00
5,437.31
154, 260, 19 207, 321. 04 132, 820. 17 50, 000. 00
10, 000. 00 10, 000. 00
10, 000.00 10, 000.00
144, 260, 19
197, 321. 04
122, 820. 17
40, 000.00
100, 982. 00
138, 125. 00
85, 974. 00
28, 000. 00
391, 000. 00
264, 500. 00
295, 000. 00
50, 000. 00
26
Exhibit "L"
CITY OF SALINA, KANSAS
FIDELITY BONDS IN FORCE
December 31. 1959
Cities under 30, 000 population
$5, 000. 00 Bond for Commissioners and Mayor
over 30, 000 population $10, 000. 00
Date
Date of
$
Name
Title
Effective
Expiration
Amount
Harold Jaeger
City Commissioner
4- 9 -59
4- 9 -61
10, 000.00
R. W. Bull
City Commissioner
4- 9 -59
4- 9 -63
10, 000. 00
*Don McCune
City Commissioner
4- 5 -57
Indefinite
5,000.00
Ralph Exline
City Commissioner
4 -14 -59
Indefinite
10, 000.00
*Carl Ramsey
City Commissioner
4 -12 -55
4 -12 -61
5,000.00
W. J. Broom
Clerk of the City Court
4 -10 -59
4 -10 -61
2,000.00
Loren A. Lemon
Marshal of City Court
4 -11 -59
4 -11 -61
2,000.00
Leland Srack
City Manager & Supt.
of Waterworks
H. E. Peterson
City Clerk & Director
of Finance
1- 2-53
Indefinite
5,000.00
D. L. Harrison
City Treasurer
6- 1 -58
Indefinite
50, 000. 00
Lois M. Todd
Waterworks Cashier
1- 2 -26
Indefinite
5,000.00
H. M. Eller
Police Judge
3- 9 -37
Indefinite
1,000.00
Harold F. Harper
City Engineer
1-15-46
Indefinite
5,000.00
Robert A. Lange
Building Inspector
6- 1 -59
Indefinite
1,000.00
Glenn M. Horner
Manager, Salina
Municipal Airport
1- 1 -58
Indefinite
5,000.00
Cities under 30, 000 population
$5, 000. 00 Bond for Commissioners and Mayor
over 30, 000 population $10, 000. 00
27
Exhibit "M"
CITY OF SALINA, KANSAS
INSURANCE IN FORCE
December 31, 1959
Type of $ Amount of Co- Insurance
Coverage Coverage
City Group
Building & Contents
Fire & Ext.
593, 590.00 90
Waterworks Group
Fire & Ext.
3, 500.00
Water Tower
Windstorm
142, 500.00 90
Pumping Stations & Contents
Fire & Ext.
49, 600.00
1/2 Ton Pickup Truck
Comp.
Workmens Comp. & Liability
Safe
Burglary
Municipal Airport
Workmens Compensation
Liability
Hangers
Manufactors & Contractors
Accidents
Ticket Office
Water Softener
Fire & Ext.
760, 000.00
Sewage Disposal Group
Building & Contents
Fire & Ext.
225, 000. 00
Building & Contents
Fire & Ext.
3, 500.00
Memorial Hall Group
Building and Contents
Fire & Cont.
25 231, 000. 00 90
Owners, Landlords & Tenants
P. & P. Damage /300, 000. 00
Workmens Comp. & Liability
Municipal Airport
Hangers
Fire & Ext.
123, 000. 00
Ticket Office
Liability
Miscellaneous
Rolling Stock
Fire, Theft, Etc.
25 -50 -5
Messenger
1,250.00
Cemetery Dwelling &
Garage
Fire & Ext.
7,000.00
Steam Boiler
Explosion
50, 000.00
Cameras
205.00
Forgery
10, 000.00
Animal Shelter
5,000.00
Money Robbery
4,400.00
CITY OF SALINA, KANSAS
ACCOUNTS RECEIVABLE
December 31, 1959
General Operating Fund
Police Fines
Gas & Electric Franchises
Total General Operating
Cemetery Fees
Morticians
Lot Purchases
Total
3, 930. 00
68, 758. 11
72,688. 11
460.00
80.00
540.00
28
Exhibit "N"
CITY OF SALINA, KANSAS
STATEMENT OF BONDED INDEBTEDNESS
Series Purpose of Issue
146
149
152
154
157
158
"B' �
161
162
163
164
PA -1
166
VIC11
167
168
169
170
PA -2
171
172
173
174
175
176
177
178
179
180
181
182
183
December 31, 1959
Final
Date of Maturity
Issue Date
Fire Station
.6-1-49
Curb, Gutter, Paving
12-1-49
Curb, Gutter, Paving
12 -1 -50
Curb, Gutter, Paving
12-1-51
Curb, Gutter, Paving
12-1-52
Sewer & Pumping Station
7 -1 -53
Waterworks Revenue
8-1-53
Paving
11 -1 -53
Curb & Gutter
11 -1 -54
Curb, Gutter, Paving
11 -1 -54
Public Parks
11-1-54
Public Parking
12-1-54
Armory
8-1-55
Waterworks Revenue
10 -1 -55
Curb, Gutter, Paving
11 -1 -55
Curb, Gutter, Paving
11 -1 -55
Curb, Gutter, Paving
11 -1 -55
Curb, Gutter, Paving
11 -1 -55
Offstreet Parking
12 -1 -55
Curb, Gutter
11 -1 -56
Curb, Gutter, Paving
11 -1 -56
Sewers
3 -1 -57
Airport Improvements
3 -1 -57
Sewage Disposal
7 -1 -57
Curb, Gutter
11 -1 -57
Sewers & Pumping Station 11 -1 -57
Flood Control
5-1-58
Curb, Gutter, Paving 11 -1 -58
Pumping Stations &
Sewers
Sewers
Curb, Gutter, Paving
Paving
1959
1959
1961
1962
1963
1963
1973
1964
1959
1965
1965
1961
1965
1970
1960
1960
1966
1966
1965
1961
1967
1961
1967
1968
1968
1968
1978
1969
Rate
70
1. 25 -1.50
1. 125
1. 25
2.50
1. 5 -1. 75
3.50
3. 5-3.625
1.625-3.0
1.625
1.625
1.625
2.0-2.25
2.0-2.75
2. 75 -3 -3. 5
2.75 -2 -3.75
2. 75 -2. 375
2. 75 -2. 375
2.25
3.00
3.00
3.00
2.625
3;-2.75-2.875
3-3.25-4.0
3-3.50
3-3.50
2- 21/4 -21/2
23/4-3
27/8-23/4
Am ount of
Original
T ,qSUP
175, 000.00
242, 697.06
195, 850.86
104, 676.68
107, 625.97
625, 700.76
1, 000, 000.00
143, 940.89
32, 267.88
239, 314. 90
275, 000.00
200, 000.00
80, 000.00
600, 000. 00
116, 547.25
56, 593.95
292, 381.66
129, 000.00
60, 000. 00
46, 438.92
531, 032.89
312, 537.45
375, 000.00
300, 000.00
466, 407. 30
148, 792. 25
666,000.00
381, 301.27
11 -1 -58
1969
2
7/8 -2 3/4
221, 742. 13
12 -1 -59
1970
3
3/8 -4
105, 502.41
12 -1 -59
1970
3
3/8 - 4
910, 563. i5
12 -1 -59
1980
3
V8 to 4
40'2,737.72
Amount
Outstanding
1 -1 -59
15, 000.00
24, 000.00
57, 000.00
40,000.00
52, 000.00
310, 000.00
937, 000.00
84, 000.00
8,000.00
167, 000.00
193, 000.00
94, 000.00
56, 000.00
543, 000.00
58, 000.00
28, 000.00
230, 000.00
96, 000.00
60,000.00
34, 000.00
477, 000.00
159, 000.00
337, 000.00
300, 000.00
466, 407.30
148, 792.25
666, 000.00
381, 301.27
221, 742. 13
6, 243. „242. 95
(Bond & Interest Fund
Paid from - - - (Water Department
(Parking Meter Fund
(Total
.Amount
Paid
1959
15, 000.00
24, 000.00
19,000.00
10, 000.00
11, 000.00
62, 000.00
63, 000.00
14, 000.00
8,000.00
24, 000.00
28, 000.00
30, 000.00
8,000.00
34, 000.00
29, 000.00
14, 000. 00
30, 000.00
12, 000.00
12, 000.00
53, 000.00
53, 000.00
38, 000.00
30, 000.00
47, 407. 30
15, 792. 25
39, 000.00
723, 199, 55
596, 199. 55
97, 000.00
30, 000.00
723, 199. 55
Exhibit "O” 29
New Amount
Issues Outstanding
1959 12 -31 -59
38, 000.00
30, 000.00
41, 000.00
248, 000.00
874, 000.00
70, 000.00
143, 000.00
165, 000.00
64, 000.00
48, 000, 00
509, 000.00
29, 000.00
14, 000.00
200, 000.00
84, 000.00
60, 000.00
22, 000.00
424, 000.00
106, 000. 00
299, 000.00
270, 000.00
419, 000.00
133, 000.00
627, 000.00
381, 301. 27
2-21,742.13
105, 502.41 . i--,5, 502. 41
1.0, 56 is 9 iIJ, 5 e S. 1
--4 0 2, 1 37. 72 _402, 737. i'2
1, 418, 803, 286, 938, 846. 68
30
Exhibit "P"
CITY OF
SALINA, KANSAS
STATEMENT SHOWING BALANCES AND CHANGES IN
TEMPORARY NOTE INDEBTEDNESS
January 1, 1959 to December 31,
1959, Inclusive
Date of
Interest
Payable
Balance
Issued
Paid
Balance
No.
Issue
Rate %
to
1 -1 -59
1959
1959
12 -31 -59
1
- PT
- 28
8 -12 -58
2. 75
Bearer
58, 170. 95
x
58, 170. 95
2
- PT
- 28
9- 9 -58
3.00
Bearer
44,999. 17
x
441-999.17
1
- PT
- 29
8 -12 -58
2. 75
Bearer
33, 924.62
x
33, 924. 62
2
- PT
- 29
9- 9 -58
3.00
Bearer
24,314. 10
x
24,314. 10
3
- PT
- 29
11- 4 -58
3.00
Bearer
16, 899. 96
x
16, 899.96
1
- PT
- 31
8 -26 -58
3.00
Bearer
12, 320.63
x
12, 320.63
2
- PT
- 31
9- 9 -58
3.00
Bearer
45, 841. 10
x
45, 841. 10
3
- PT
- 31
10 -21 -58
3.00
Bearer
44, 244.04
x
44, 244.04
1
- PT
- 32
10 -21 -58
3.00
Bearer
84, 275.68
x
84, 275.68
2
- PT
- 32
11- 4 -58
3.00
Bearer
66,008. 76
x
66,008. 76
3
- PT
- 32
11- 4 -58
3.00
Bearer
66, 000.00
x
66, 000.00
4
- PT
- 32
12- 2 -58
3.25
Bearer
76, 116.90
x
76,116. 90
1
- PT
- 33
10 -21 -58
3.00
Bearer
26, 151. 51
x
26,151. 51
2
- PT
- 33
11- 4 -58
3.00
Bearer
64, 734.48
x
64, 734.48
3
- PT
- 33
12- 9 -58
3.25
Bearer
47, 870.66
x
47, 870.66
FL -2 (1 -43)
12 -30 -58
3.50
Bearer
427, 000.00
240, 000.00
667, 000.00
39 - 67
3 -24 -58
3.00
Bearer
4
- PT
- 29
5- 5 -59
3.'50
Bearer
44,615. 13
x
44,615. 13
5
- PT
- 29
5- 5 -59
3.50
Bearer
40, 000.00
x
40, 000.00
6
- PT
- 29
7 -14 -59
3.50
Bearer
30, 319.41
x
30, 319.41
7
- PT
- 29
7 -14 -59
3.50
Bearer
30, 000.00
x
30, 000.00
5
- PT
- 32
4-21 -59
3. 50
Planters Bank
21, 701.89
x
21, 70L 89
6
- PT
- 32
4 -21 -59
3.50
Planters Bank
30, 000.00
x
30, 000.00
7
- PT
- 32
5 -12 -59
3.50
Planters Bank
38, 422.72
x
38,422. 72
1
- PT
- 34
4 -21 -59
3. 50
Bearer
31, 556. 75
x
31, 556. 75
2
- PT
- 34
4 -21 -59
3.50
Bearer
30, 000.00
x
30,000. 00
3
- PT
- 34
5- 5 -59
3.50
Bearer
42, 790.56
x
42, 790. 56
4
- PT
- 34
5- 5 -59
3.50
Bearer
40, 000.00
x
40, 000.00
5
- PT
- 34
7 -14 -59
3.50
Bearer
35,440. 37
x
35, 440. 37
6
- PT
- 34
7-14-59
3.50
Bearer
35, 000.00
x
35, 000. 00
1
- PT
- 35
4 -28 -59
3.50
Bearer
35, 223. 70
x
35, 223. 70
2
- PT
- 35
8 -11 -59
3. 50
Bearer
35, 241.47
x
35, 241 47
I
- FIT
- 33
8 -25 -59
3. 50
Bearer
36, 799. 15
3(3, 799. 15
2
- PT
- 38
8 -25 -59
3. 50
Bearer
30, 000.00
30, 000. 00
1
- ST
- 39
8 -25 -59
3. 50
Bearer
38,816. 25
38, 816. 25
1
- PT
- 37
8 -25 -59
3. 50
Bearer
45, 552.83
45, 552. 83
2
- PT
- 37
8 -25 -59
3.50
Bearer
40, 000.00
40, 000.00
1
- PT
- 40
8 -25 -59
3.50
Bearer
33 388.57
33 , 388.57
2
- PT
- 40
8 -25 -59
3.50
Bearer
34, 000.00
34, 60::%. Os;
1
- PT
- 41
9- 1 -59
3.50
Bearer
34, 982.05
34, 982.05
(1
-7) P
-T 36
8- 4 -59
3. 50
Bearer
184, 971. 76
184-, 971.76
x Paid 1
- 11
- 60
- - - --
- --_ -
31
Schedule "1"
CITY OF SALINA, KANSAS
GENERAL OPERATING FUND
STATEMENT OF RECEIPTS, DISBURSEMENTS
AND :BALANCES
AND COMPARISON WITH 1959 BUDGET
January 1, 1959 to December 31, 1959, Inclusive
Amount of
Amount of
Actual Over
Actual Under
Actual
Budget
Budget
Budget
Balance January 1, 1959
67, 863. 02
23, 918. 54
43, 944. 48
Receipts
Ad Valorem Tax
(Sch. "G ")
565, 591. 29
549, 670.00
15,921. 29
Intangible Tax (Sch. "G ")
49, 695.46
49, 195. 13
500. 33
Sales Tax
54,665. 92
54,665. 92
Cigarette Tax
40,203. 71
20, 000.00
20, 203. 71
'
Licenses, Fees & Per-
!
mits (Sch. "l -A ")
52, 107. 35
38,295. 00
13, 812.,
Parking Meter Revenue
35, 000. 00
40, 000. 00
5,000.00
Franchises
115, 529.01
100,000-00
15, 529. 01
Police Court Fines
& Costs
59, 580. 00
53,000. 00
6, 580. 00
Services & Sales
7, 123.01
4,429.41
2,693.60
Highway Maintenance
5,206.00
5, 500. 00
294.00
Reimbursements
2,851. 36
1,500. 00
1, 3,151. 36
Gasoline Tax
58, 414: 16
55, 000. 00
3, 4:14. 16
Rentals
1,044.00
800. 00
244. 00
Liquor Enforcement Tax
9,826.43
7,000. 00
2, 826. 43
Dog Impounding
664. 20
300.00
364. 20
Concessions
573.00
400.00
173. 00
Engineering Fees
40,607. 59
55,000. 00
14, 392.41
City Court
14, 649.81
7,000. 00
7,649. 81
Swimming Pool
11, 114.71
15,000. 00
--
3,885. 29
Total Receipts
1, 124, 447.01
1, 056, 755. 46
67,691. 55
Total Accountability
1, 192, 310. 03
1, 080, 674. 00
111, 636. 03
Budget Charges
(Schedule "l -B ")
1, 080, 330. 08
1, 080, 674, 00
343,92
Unencumbered Balances
12 -31 -59 -
111, 979.95
111, 979. 95
Liabilities 1 -1 -59 Pd.
45, 427. 07
Unencumbered Cash
12 -31 -59
66, 552. 88
Liabilities 12-31-59
10, 342.43
Cash Balance 12 -31 -59
76, 895. 31
32
Schedule "l-A"
CITY OF SALINA, KANSAS
GENERAL OPERATING FUND
DETAIL OF RECEIPTS FROM LICENSES, FEES AND PERMITS
AND COMPARISON WITH 1959 BUDGET
January 1, 1959 to December 31, 1959, Inclusive
Amount of
Amount of
Actual Over
Actual Under
Actual
Budget.
Budget
Budget
Cereal Malt Beverage
5, 300.00
5,000.00
300.00
Retail Liquor Licenses
7, 800.00
7,500.00
300.00
Wholesale Liquor Licenses
2,500.00
2,500.00
Amusement Devices
25462.50
15 500. 00
962. 50
Public Dance Licenses
189.00
150.00
39.00
Music Machine Licenses
1,095, 00
1, 100. 00
5.00
Miniature Pool Table and
Shuffle Board Licenses
1, 327. 50
1, 500.00
172. 50
Pool Hall & Bowling Alley Lic.
1, 170. 00
800.00
370. 00
Skating Rinks
100. 00
50.00
50.00
Theatre & Opera House
375. 00
375. 00
Auction Sales & Auctioneer
200.00
100. 00
100.00
Billboard Advertising
100.00
100.00
Concrete Construction
290. 00
150.00
:140. 00
Electrician Licenses
701, 00
700.00
1.00
Fireworks Dealer Lic.
950.00
600.00
350. 00
Gas Fitters
155.00
100.00
55. 00
Insurance Companies
450.00
400.00
50.00
Junk Dealer (Auto & Parts)
450.00
450.00
Pawnbrokers
750.00
600.00
1.50.00
Plumber Licenses
595.00
500.00
95.00
Taxicab Licenses
X405. 00
400.00
5.00
Taxicab Driver Licenses
500.00
350. 00
150.00
Street Advertising
192.00
75. 00
117.00
Trailer Camps
50.00
50.00
Truck Licenses
20.00
20.00
Vender, Peddler, Itinerant
218.00
25.00
193.00
Building Department
20, 500.35
11, 000. 00
9, 500. 35
House Moving Permits
976. 20
50.00
926. 20
Food & Milk Licenses
1,408. 30
1,400.00
8. 30
Dog Licenses
897. 50
800. 00
97. 50
Totals
525 107. 35
38, 295. 00
13,812. 35
CITY OF SALINA, KANSAS
GENERAL OPERATING FUND
DEPARTMENT ANALYSIS OF 1959 EXPENDITURES AND DISBURSEMENTS
AND COMPARISON OF
1959 EXPENDITURES WITH
1959 BUDGET
4,800.00
APPROPRIATIONS - January
1, 1959 to December 31,
1959, Inclusive
4,620. 00
775.93
225.00
Personal
Services
Contractual
Services
Department
Schedule
Actual
Budget
Actual
Budget
Mayor & Com-
25.00
675.00
750.00
missioners
111 -a"
500.00
500.00
9,067.53
19,100.00
City Manager
"1 -b"
8,025. 50
8, 270. 00
1, 108.33
1,650.00
Clerk & Treasurer
"1 -c"
26, 035.46
31,600. 00
5, 108. 39
5,000.00
City Building
"1 -d"
4,804. 55
4,780.00
5, 924. 78
6, 200.00
City Attorney
"1 -e"
9,325.00
9,360.00
203.42
200.00
City Court
"1 -f"
15, 985. 50
14, 600.00
3,475. 97
2,050.00
Police Court
"1 -g"
2, 762. 00
2, 790. 00
74.12
155.00
Engineering
"1 -h"
36,600. 75
33, 780. 00
2, 752.61
2, 450.00
Fire
"1 -i"
201, 311.41
200, 722.00
6,444.83
8,007.00
Inspection
"1 -j"
13, 040.00
14, 200. 00
2,024.41
2, 570.00
Park
"1 -k"
38,484.75
42,300.00
2,906.79
6,435.00
Police
"1 -1"
165,028.08
163,800.00
21,010.53
18,240.00
Street
171 -m"
72, 334.43
60, 000.00
6,096. 36
5, 200.00
Garbage
"1- n"
128, 183. 50
128, 160.00
4,997.09
4,090.00
Waste
"1 -o"
9,500.05
9,300.00
320.82
450.00
Sewage Disposal
"1 -p"
26, 352.80
27, 000.00
15, 729. 52
14, 235.00
Street Lighting
"1 -q"
45, 145.40
45, 000.00
Traffic & Parking
"1 -r"
36, 786.95
37, 000.00
4,990.74
4,600.00
Swimming Pools
711 -s"
9,836.61
9,500.00
1,786.60
1,650.00
Airport
III -t"
Materials & Supplies
Actual Bud et
428.27
400.00
5,471.51
4,800.00
1,235.83
1,550.00
4.75
4,620. 00
775.93
225.00
1,764. 93
1, 335. 00
9,693.46
11, 140.00
118.45
275.00
4,625. 87
4,620. 00
25,831.97
20,675.00
26,660.90
17,850.00
12,837.00
9,850.00
1,002. 52
2, 050, 00
4, 776. 16
2, 580.00
6,473. 17 3,900.00
1, 386. 21 975, 00
33
Exhibit "l -B"
Sundry Capital Outlay
Actual Budget Actual Budget
900.00
78.35 150.00 10.90 600.00
292.64 450.00 80.45 450.00
50.00
10.00
20.00
10.00
15.00
270. 50
348.82
277.06 575.00
Totals 804, 897.34 797, 662.00 139, 168. 24 147, 282.00 103, 086. 93 82, 225. 00 2, 222. 37 2, 180.00
Budgeted Amounts
2,797. 34
418. 79
16,500.00
30, 955. 20
7, 500.00
300.00
20, 000.00
Expenditure Totals
Actual Budget
10,467. 53
9,651. 35
36,988. 45
11,965. 16
9, 533. 17
20,457.40
2,836. 12
41,728.59
218, 945. 22
15,192.86
49,269.07
214,688.87
107, 484. 14
146,017.59
10,823.39
47,533.48
45,494.22
51,048.20
13, 705. 27
16, 500.00
19, 600. 00
11, 070.00
42,300.00
12, 580. 00
9, 560.00
16, 875.00
2,945.00
38,090. 00
220, 399. 00
17, 270. 00
66,000.00
209, 895. 00
84,600.00
142, 100.00
11,800.00
43,840.00
45,750.00
53,000. 00
13,000.00
20, 000. 00
1,080, 674. 00
Cash
Encumbrances Disbursements
12 -31 -59 1959 Budget
1,849. 39
12.80
654. 29
31.94
776.91
2. 70
374. 12
896.49
336.47
8.50
738. 35
3, 766. 93
893. 54
10, 342.43
8,618. 14
9,651. 35
36,975.65
11, 310.87
9,533. 17
20,457.40
2,836. 12
41,696.65
218, 168. 31
15, 190. 16
48,894.95
213, 792. 38
107, 147.67
146,009.09
10,823.39
46, 795. 13
41, 727. 29
50,154.66
13,705.27
16, 500.00
1, 069, 987. 65
220.00
25.00
600.30
500.00
30.00
1,475. 52
500.00
25.00
200.00
25.00
3, 236.66
12, 620.00
100.00
2,547.79
7,080.00
25.00
2,392.45
1,525.00
25.00
675.00
750.00
277.06 575.00
Totals 804, 897.34 797, 662.00 139, 168. 24 147, 282.00 103, 086. 93 82, 225. 00 2, 222. 37 2, 180.00
Budgeted Amounts
2,797. 34
418. 79
16,500.00
30, 955. 20
7, 500.00
300.00
20, 000.00
Expenditure Totals
Actual Budget
10,467. 53
9,651. 35
36,988. 45
11,965. 16
9, 533. 17
20,457.40
2,836. 12
41,728.59
218, 945. 22
15,192.86
49,269.07
214,688.87
107, 484. 14
146,017.59
10,823.39
47,533.48
45,494.22
51,048.20
13, 705. 27
16, 500.00
19, 600. 00
11, 070.00
42,300.00
12, 580. 00
9, 560.00
16, 875.00
2,945.00
38,090. 00
220, 399. 00
17, 270. 00
66,000.00
209, 895. 00
84,600.00
142, 100.00
11,800.00
43,840.00
45,750.00
53,000. 00
13,000.00
20, 000. 00
1,080, 674. 00
Cash
Encumbrances Disbursements
12 -31 -59 1959 Budget
1,849. 39
12.80
654. 29
31.94
776.91
2. 70
374. 12
896.49
336.47
8.50
738. 35
3, 766. 93
893. 54
10, 342.43
8,618. 14
9,651. 35
36,975.65
11, 310.87
9,533. 17
20,457.40
2,836. 12
41,696.65
218, 168. 31
15, 190. 16
48,894.95
213, 792. 38
107, 147.67
146,009.09
10,823.39
46, 795. 13
41, 727. 29
50,154.66
13,705.27
16, 500.00
1, 069, 987. 65
34
Schedule "14"
CITY OF SALINA, KANSAS
GENERAL OPERATING FUND
DETAIL OF EXPENDITURES - MAYOR AND COMMISSIONERS
January 1, 1959 to December 31, 1959, Inclusive
Personal Services - Salaries
Contractual Services
Traveling Expense
Contributions
Legal Advertising
Surety Bonds
Other
Revision of Ordinances
Firemen's Relief Assn. -
Note Payment
Total Contractual
Sundry Expenditures
Organization Dues
Total Expenditures
Amount of
Actual Over
Actual Budget Budget
1,444.58
3, 120.00
2, 526, 32
147. 50
409.36
1,419, 77
750.00
3, 250.00
2,000.00
100.00
3, 500.00
1,000.00
9, 067. 53 19, 100.00
90Q, 00
694, 4:8
526, 32
47. 50
419. 77
'll 11
Amount of
Actual Under
Budget
130.00
3,090,64
8, 500.00
10, 032, 57
9, 132.47
35
Schedule "1 -b"
CITY OF SAL INA, KANSAS
GENERAL OPERATING FUND
DETAIL OF EXPENDITURES - CITY MANA11"XER
January 1, 1959 to December 31, 1959, Inclusive
Amount of
ACtual Over
Actual Budget Budget
Personal Services
Z:)aiaries - Dept. Heads 5,970.00
Salaries - Regular Employees 1, 860. 00
Salaries - Part Time Emp. 195. 50
Professional
Total Personal Services
Contractual Services
Auto Use Allowance
Telephone & Telegraph
Traveling Expenses
Postage
Printing Office Forms
Surety Bonds
Social Security
Office Equipment Repairs
Total Contractual Services
Materials & Supplies
Office Supplies
Books & Periodicals
Total Materials & Supplies
Sundry
Organization Dues
Capital Outlay
Furniture & Fixtures
Office Mechanical Equipment
Total Capital Outlay
Q nor, r1n
300.00
595. 16
49.33
17.98
17.10
20.00
108.76
1 7nQ QQ
272. 77
155. 50
n')4 017
170 OE:
5,820.00
1,800.00
300.00
350.00
8, 270.00
300.00
750.00
100.00
25. 00
100.00
25. 00
100.00
250.00
1,650.00
200.00
200.00
400.00
150.00
10. 90 250.00
350. 00
10. 90 600.00
150. 00
60.00
Amount of
Actual Under
Budget
104. 50
350.00
9aa r;n
154.84
50.67
7.02
82.90
5. 00
8.76
nrzn nn
'72.77
28. 27
r;n 1 927
44.50
7, RCZ
239, 10
350. 00
r1QO in
Total Expenditures 9,651. 35 11, 070. 00 1, 418. 65
36
Schedule "1 -c."
CITY OF SALINA, KANSAS
GENERAL OPERATING FUND
DETAIL OF EXPENDITURES, CITY CLERK AND CITY TREASURER
January 1, 1959 to December 31, 1959
Actual Budget
Personal Services
Inclusive
Amount of
Actual Over
Budget
Amount of
Actual Under
Budget
Salaries - Officials &
Dept. Heads
6,600.00
8, 860.00
2, 260.00
Salaries - Reg. Employees
16, 505.00
15, 240. 00
1,265, 00
Salaries - Part Time Emp.
500.00
500.00
Audit
1,600.00
2, 000. 00
400.00
Judges & Clerks - City
Election
1,098. 53
4,000.00
2,901.47
Professional
231. 93
1,000.00
_
768.07
Total Personal Services
26, 035. 46
31, 600. 00
_
5,564. 54
Contractual Services
Telephone & Telegraph
528. 12
500.00
28.12
Traveling Expenses
145.88
100.00
45.88
Postage
734.16
500.00
234.16
Printing Office Forms
1,728.62
1)400.00
328,62
Printing Election Supplies
319.62
500.00
180.38
Legal Advertising
100.00
100.00
Insurance & Surety Bonds
496.19
400.00
W.19
Social Security
498.45
750.00
251.55
Repairs - Furniture &
Office Equipment
401.12
350.00
51,12
Other
236. 12
100.00
136,12
Freight & Express
20. 11
3M00
279.89
Total Contractual Services
5, 108.39
5,000,00
_
108.39
Materials & Supplies
Office Supplies
3, 612. 17
1,250.00
2, 362, 17
Books & Periodicals
384.91
300.00
84.91
Election Supplies
1, 110. 12
2,500.00
1,389.88
Other
364.31
750.00
385.69
Total Materials & Supplies
5,471.51
4)800.00
_
671.51
Sundry
Organization Dues
62.64
450.00
387.36
Refunds
230.00
230'. 00
Total Sundry
292.64
450.00
157.36
Capital Outlay
_
Furniture & Fixtures
80.45
100.00
19.55
Office Mechanical Equipment
--60.45
350.00
350.00
Total Capital Outlay
450. 00
_
369, 55
Total Expenditures
36,988.
42,300.00
_
5, 311. 55
37
Schedule
"1-d"
CITY OF SALINA, KANSAS
GENERAL OPERATING FUND
DETAIL OF EXPENDITURES - CITY BUILDING_
January 1, 1959 to December
31, 1959, Inclusive
Amount of
Amount of
Actual Over
Actual Under
Actual
Budget
Budget
Budget
Personal Service s
Salaries Regular
Employees
4,620.00
4, 380. 00
240. 00
Salaries Part Time
Employees
250. 00
250.00
Professional
184. 55
150.00
34.55
Total Personal Services
4,804. 55
4, 780, 00
2 =1, 55
Contractural Services
Telephone & Telegraph
Fire Insurance
2, 574,79
2,000,00
574.79
Social Security
115.67
100.00
1,15.67
Gas
1, 558.77
1,500.00
58. 77
Electricity
570.09
500.00
70.09
Water
267.85
300.00
32.15
Building Repairs
492.50
1, 500.00
1,007.50
Furniture Repairs
316.05
200.00
116. 05
Laundry & Towel Service
29.06
100:00
70.94
Total Contractual Services
5, 924.78
6,200.00
275.22
_Materials & Supplies
Tools
5'1. 83
75. 00
17.17
Janitor & Toilet Supplies
816.40
800.00
16,40
Electrical Supplies
217.09
400.00
182.91
Lumber
18.95
75.00
56.05
Paint
125.56
200.00
74.44
Total Materials & Supplies
1, 235. 83
1,550 00
314.17
Capital Outlay
Furniture & Equipment
50.00
50.00
Total Expenditures 11, 965. 16
12, 580.00
614.84
38
Schedule "1 -e"
CITY OF SALINA, KANSAS
GENERAL OPERATING FUND
DETAIL OF EXPENDITURES - CITY ATTORNEY
January 1, 1959 to December 31, 1959, Inclusive
Amount of Amount of
Actual Over Actual Under
Actual Budget Budget _ Budget
Personal Services
Salaries Officials 4,500.00
Salaries Regular
Employees 3,625.00
Legal 1,200.00
Professional
Total Personal Services 9, 325.00
Contractual Services
Social Security 203.42
Material & Supplies
Office Supplies 4. 75
Total Expenditures 9, 533. 17
4,200.00
3, 360.00
1,200.00
600.00
9, 360.00
300. 00
265. 00
600.00
35.00
200.00 3.42
4.75
91 560; 00 26.83
39
Schedule "I -f"
,CITY OF SALINA, KANSAS
GENERAL OPERATING FUND
DETAIL OF EXPENDITURES - CITY COURT
January 1, 1959 to December 31, 1959, Inclusive
Amount of Amount of
.Actual Over Actual Under
Actual Budget Budget Budget
Personal Services
2, 100. 75
Salaries Officials &
Telephone & Telegraph
311. 15
Dept. Heads
13, 950.00
'12, 900. 00 1, 050. 00
Salaries Part Time
1,000.00
1,000.00
Employees
2,031.00
1, 200. 00 831.00
Professional Services
4.50
500.00 495.50
Personal Services, Total
15, 985. 50
14, 600.00 1,385. 50
Contractual Services
Auto Use Allowance
2, 100. 75
2, 100. 75
Telephone & Telegraph
311. 15
250.00
61.15
Traveling Expenses
1,000.00
1,000.00
Postage
36. 70
25.00
11.70
Printing Office Forms
618.90
400.00
218.90
Surety Bonds
46.25
75.00
28.75
Social Security
362.22
300.00
62. 22
Total Contractual
Services
3,475. 97
2,050.00
1, 425. 97
Material & Supplies
Office Supplies
742.93
150.00
592. 93
Books & Periodicals
33.00
75.00
42.00
Total Material & Supply
775. 93
225.00
550. 93
Capital Expenditures
Furniture
220.00
220. 00
Total Expenditures
20, 457.40
16, 875.00
3, 582. 40
40
Schedule "1 -g"
CITY OF SALINA, KANSAS
GENERAL OPERATING FUND
DETAIL OF EXPENDITURES POLICE COURT
January 1, 1959 to December 31, 1959, Inclusive
Amount of Amount of
Actual Over Actual Under
Actual Budge Budget Budget
Personal Services
Salaries of Officials 2, 760.00 2,640.00 120.00
Legal 2.00 2.00
Professional 150.00 150.00
Total Personal Services 2, 762.00 2,790.00 28.00
Contractual Services
Traveling Expenses 75.00 75.00
Surety Bonds 5.00 5.00
Social Security 69. 12 75.00 5.88
Total Contractual Services 74. 12 155.00 80.88
Total Expenditures 2,836. 12 2,945.00 108.88
41
Schedule"' 1 - h"
CITY OF SAL INA, KANSAS
.GENERAL OPERATING FUND
DETAIL OF EXPENDITURES - ENGINEERIN_G
January 1, 1959 to December 31, 19
Amount of Amount of
Actual Over Actual Under
Actual Budget Bud get Budget
Personal Services
Salaries - Officials &
Dept. Heads
Salaries Regular
Employees
Salaries Part Time
Employees
Professional
Total Personal Services
Contractual Services
Auto Use Allowance
Traveling Expense
Postage
Blueprints
Printing Office Forms
Legal Printing
Insurance - Motor Vehicles
Surety Bonds
Social Security
Repairs - Furniture & Equip.
Repairs - Motor Vehicles &
Tires
Rellairs - Machinery &
Equip.
Total Contractual Services
Materials & Supplies
Office Supplies
Books & Periodicals
Drafting & Engineering
Supplies
Motor Vehicle Fuel & Lub.
Motor Vehicle License Tags
Lumber & Lumber Products
Machinery & Equip. Parts
Motor Vehicle Part s & Ties
Total Materials & Supplies
6,600.00
6, 300.00
300. 00
29, 863. 75
25, 980.00
3,883. 75
500.00
500.00
137.00
1,000.00
863.00
36, 600.75
33, 780.00
2,820.75
180.00
200.00
20.00
55. 98
150.00
94.02
24.40
24.40
887.68
800.00
87.68
56.07
100.00
43.93
50.00
50.00
81.21
60.00
21.21
12.50
15.00
2.50
812.18
600.00
212. 18
114.42
100.00
14. 42
528.17
300.00
228.17
75.00
75.00
2,752.61
2,450.00
302. 61
155.23
250.00
94.77
88.00
50.00
38.00
500.24
450.00
50.24
387.09
175.00
212.09
30.00
10.00
20.00
393.90
25.00
368.90
139.10
75.00
64.10
71.37
300.00
228.63
1,764.93
1,335.00
429.93
41
Schedule "1- h "(Cont. )
CITY OF SALINA, KANSAS
GENERAL OPERATING FUND
DETAIL OF EXPENDITURES - ENGINEERING
January 1, 1959 to December 31, 1959, Inclusive
Sundry Expenditures
Organization Dues
Capital Outlay
Furniture & Office Equip.
Total Expenditures
Amount of Amount of
Actual Over Actual Under
Actual Bud et Budget Budget
10.00 25.00 15,00
600.30 500.00 100.30
41, 728. 59 38, 090. 00 3, 638. 59
42
Schedule "1 - i"
CITY OF
SALINA, KANSAS
GENERAL
OPERATING FUND
DETAIL OF EXPENDITURES - FIRE DEPARTMENT
.January
1, 1959 to December 31, 1959,
Inclusive
Amount of
Amount of
Actual
Actual Over
. Actual Under
Actual
Budget
Budget
Personal Services
Salaries - Officials &
Dept. Heads
6,600.00
6, 300.00
300.00
Salaries Regular
Employees
194, 683. 35
188, 072.00
6,611.35
Medical Services
26.00
26.00
Professional
2.06
6, 350.00
6, 347. 94
Total Personal Services
201, 311.41
200, 722.00
589.41
Contractual Services
Auto Use Allowance
600.00
600.00
Telephone & Telegraph
1, 063.60
1,040.00
23.60
Traveling Expenses
327.08
250.00
77.08
Postage
18.94
55.00
36.06
Printing Office Forms
35.00
Building Insurance
700.00
35.00
Motor Vehicle Insurance
535.98
715.00
700.00
Social Security
245.59
150.00
95.59
179.02
Gas Service
1, 276.85
1,400.00
123.15
Electricity
609.00
750.00
141.00
Water
262.25
412.00
149.75
Building Repairs
6.25
350.00
343.75
Furniture & Equip. Repairs
110.82
125.00
Machinery & Equip.Repairs
462.60
150.00
312,.60
14.18
Motor Vehicle Repairs
5.35
175.00
Radio Equipment Repairs
169.65
Fire Hydrant Rental
651.00
50.00
825.00
50.00
Laundry & Towel Service
269.52
225.00
44. 52
174.00
Total Contractual
-
Services
6,444.83
8,007.00
1, 562. 17
Materials & Supplies
Tools
Office Forms
218. 55
300.00
81.45
254.61
200.00
54.61
Books & Periodicals
63.00
90.00
Chemicals, Drugs, Etc.
37.46
400.00
27.00
Janitor & Toilet Supplies
914.45
500.00
414.45
362.54
Motor Vehicle Fuel, Etc.
151.58
700.00
Seeds, Plants & Trees
39.89
200.00
548.42
Wearing Apparell
4,846.22
5,000.00
160.11
Electrical Supplies
285.57
325. 00
1 53. 78
Other
677.02
550.00
127. X02
39.43
43
Schedule" 1 - i "(Copt.
Amount of
Actual Under
Budget
302. 90
35.00
152.17
41.60
517.46
1,446.54
10.00
200.00
1,453. 78
Amount of
Actual Over
Actual
Budget
Budget
Materials & Supplies (Cont.)
Machinery & Equip. Parts
381.85
275.00
106.85
Motor Vehicle Parts
497. 10
800.00
Motor Vehicle Tires
415.00
450.00
Paint & Painting
Materials
147.83
300.00
Photographic Supplies
157.36
157. 36
Radio Parts
8,40
50.00
Welding Supplies
515.03
400.00
11 115. 03
Other
82.54
600.00
Total Materials & Supplies
9,693.46
11, 140.00
Sundry Expenditures
Organization Dues
20.00
30.00
Capital Outlay
Fire Fighting Equipment
762. 67
762:. 67
Furniture & Fixtures
712.85
300.00
412..85
Garage Equipment
200.00
Total Capital Outlay
1,475.52
500.00
975. 52
Total Expenditures
218, 945.22
220, 399. 00
Amount of
Actual Under
Budget
302. 90
35.00
152.17
41.60
517.46
1,446.54
10.00
200.00
1,453. 78
.44
Schedule "1 -j"
CITY OF SALINA, KANSAS
- GENERAL OPERATING FUND
;DETAIL OF EXPENDITURES - INSPECTIO_N
anuary 1, 1959 to December 31, 1959, Inclusive
Amount of
Actual Over
Actual Budget Budget
Personal Services
Salaries Regular Employees
Professional
Total Personal Services
Contractual Services
Auto Use Allowance
Traveling Expenses
Postage
Printing Office Forms
Surety Bonds
Social Security
Repairs to Furniture
Total Contractual Services
Materials & Supplies
Office Supplies
Books & Periodicals
Electrical Supplies
Total Materials & Supplies
Sundry Expenditures
Organization Dues
Capital Outlay
Furniture
Total. Expenditures
Amount of
Actual Under
Bud ,qet
13, 040.00
13, 600. 00
560.00
600.00
600.00
13, 040.00
14, 200.00
1,160.00
1,242.50
1,265.00
22.50
48.10
50.00
1.90
23.78
150.00
126.22
359.15
700.00
340.85
10.00
5.00 5.00
325.88
300.00 25.88
15.00
100.00
85.00
2,024.41
2, 570.00
545.59
72.45
100.00
27. 55
46.00
75.00
29.00
100.00
100.00
118.45
275.00
156.55
15.00
200.00 200.00
15, 192.86 17, 270.00 2, 077. 14
Schedule" 1 -k' 5
CITY OF SALINA, KANSAS
GENERAL OPERATING FUND
DETAIL OF EXPENDITURES - PARK DEPARTMENT
January 1, 1959 to December 31, 1959, Inclusive
Amount of
Amount of
Actual. Over
Actual Under
Actual
Budge
Bud €;et
Budget
Personal Services
Salaries Officials &
Dept. Heads
6, 600.00
6, 300.00
300. 00
Salaries Regular
Employees
18,044. 35
20, 000.00
1,955.65
Salaries - from other
Depts.
500.00
500.00
Salaries - Part Time
Employees
13, 825.40
14, 500.00
674.60
Professional
15.00
1,000.00
985.00
Total Personal Services
38, 484. 75
42, 300.00
3,815.25
Contractual Services
Auto Use Allowance
60.00
60.00
Telephone & Telegraph
236.00
200.00
36.00
Traveling Expenses
33.65
100.00
66.35
Printing Office Forms
25.00
25.00
Motor Vehicle Insurance
124.35
200.00
75.65
Social Security
916.93
800.00
116.93
Gas
70.65
150.00
79.35
Electricity
329.80
300.00
29.80
Building Repairs
1,024.64
4,000.00
2,975.36
Machinery & Equip. Repairs
107.75
400.00
292.25
Motor Vehicle & Tire Repairs
63.02
200.00
136.98
Total Contractual Services
2,906.79
6,435.00
3,528 21
Materials & Supplies
Tools
42.02
150.00
107.98
Books & Periodicals
8.75
25.00
16.25
Chemicals, Drugs, Etc.
1.40
100.00
98.60
Janitor & Toilet Supplies
35.24
100.00
64.76
Motor Vehicle Fuel, Etc.
668.38
750.00
81.62
Motor Vehicle License Tags
60.00
70.00
10.00
Recreational Supplies
134.28
175.00
40.72
Blue Jay Park
809.10
600.00
209.10
Seeds, Plants & Trees
292.06
600.00
307.94
46
Schedule "1- k "(Cont. )
Amount of
Amount of
Actual Over
Actual Under
Actual
Bud et
Budget
Budget
Materials & Supplies(Cont. )
Other
551.02
300.00
2511.02
Electrical
137. 56
150.00
12.44
Lumber, Etc.
226.07
350.00
123.93
Machinery & Equip. Parts
820.47
500.00
320.47
Motor Vehicle & Tire Parts
137. 31
350.00
212,69
Paint, Etc.
556.94_
300.00
256.94
Sand, Gravel, Etc.
51.22
100.00
48.78
Cement
94.05
94.05
Total Materials & Supplies
4,625.87
4,620.00
5. 87
Sundrey Expenditures
Organization Dues
15.00
25.00
10.00
Capital Outlay
Mowers
2, 711.66
2,450.00
26:1. 66
Recreational Equipment
25.00
1, 650.00
1,625.00
Trucks
1,520.00
1, 520.010
Landscape Improvement
500.00
7,000.00
6, 500.00
Total Capital Outlay
3, 236.66
12, 620.00
9,383.34
Total Expenditures
49, 269.07
66, 000.00
16, 730.93
.CITY OF SALINA, KANSAS j7
GENERAL OPERATING FUND Schedule "1 -1'
DETAIL OF EXPENDITURES - POLICE DEPARTMENT
January 1, 1959 to December 31, 1959, Inclusive
Actual Budget
Personal Services
Salaries Officials &
Dept. Heads
6,600.00
Salaries Regular
Office Supplies
Employees
Telephone & Telegraph
Salaries Part Time
2,000.00
Employees
16, 780.90
Medical
464.55
Professional
643.43
-6, 300.00
140, 539. 20 140, 000.00
Total Personal Services 165, 028.08
Contractual Services
12, 000.00
500.00
5,000.00
163, 800.00
Amount of
Actual Over
Budget
300.00
539. 20
4, 780. 90
1, 228. 08
Amount of
Actual Under
Budget
35.45
4, 356. 57
Auto Use Allowance
1, 241.55
1,800.00
Office Supplies
558.45
Telephone & Telegraph
2, 345.79
2,000.00
34:5.79
Chemicals, Drugs, Etc
Traveling Expenses
611.28
1,500.00
329. 34
888.72
Postage
880.82
500.00
380.82
Feeding Prisoners
2, 117.08
2,750.00
632.92
Blue Prints & Photography
100.00
100.00
Printing Office Forms
1, 132.50
1,500.00
367.50
Legal Advertising
75.00
75.00
Motor Vehicle Insurance
600.55
500.00
100.55
Surety Bonds
15.00
15.00
Social Security
794.50
600.00
194.50
Gas
98.58
98.58
Electricity
888.89
500.00
388.89
Building Repairs
968.52
250.00
718.52
Furniture & Equip.
Repairs
402.15
150.00
252.15
Machinery & Equip.
Repairs
55.89
250.00
194.11
Motor Vehicle & Tire.
Repairs
8,704.59
5,300.00
3,404.59
Motor Vehicle Wash & Lub.
74.80
400.00
325.20
Laundry & Towel Service
11.32
50.00
38.68
Insurance - Building
81.72
81.72
Total Contractual Services 21, 010. 53 18, 240.00 2, 770. 53
Materials & Supplies
Tools
98.06
100.00 1.94
Office Supplies
4,022.28
2, 500.00 1, 522.28
Books & Periodicals
103.08
350.00 246.92
Chemicals, Drugs, Etc
24.22
75.00 50.78
Animal Food
329. 34
200.00 129. 34
Janitor & Toilet Supply
464.54
100.00 364.54
48
Schedule "l- 1 "(Cont.
Amount of Amount of
Actual. Over Actual Under
Actual Budget 'Budget Budget
Materials & Supplies (Cont.)
Motor Vehicle Fuel & Oil
10, 590.53
8,500.00
2, 090. 53
Motor Vehicle License Tags
89. 70
100 /00
10.30
Wearing Apparel
5,083. 16
4, 500.00
583. 16
Other
601.83
500.00
101.83
Electrical Parts
521.28
100.00
421.28
Machinery & Equip. Parts
33.88
100.00
66. 12
Motor Vehicle Parts
149. 36
2,000.00
1,850.64
Motor Vehicle Tires
1, 531. 21
1,000.00
531.21
Paint
449.83
50.00
399.83
Photographic Supplies
1, 177. 71
500.00
677. 71
Radio Parts
143.07
143. 07
Lumber
418.89
4113.89
Total Materials & Supplies
25, 831.97
20, 675. 00
5, 156. 97
Sundry Expenditures
Organization Dues
270.50
100.00
170. 50
Capital Outlay
Automobiles & Motorcycles 857. 51 6,000.00 5, 142.49
Furniture & Fixtures 1, 545.28 700.00 845. 28
Radio Equipment 145.00 380.00 235.00
Total Capital Outlay 2, 547.79 7,080.00 4, 532.21
Total Expenditures 214, 688.87 209, 895.00 4, 793.87
49
Schedule "1 -m"
CITY OF SALINA, KANSAS
GENERAL OPERATING FUND
DETAIL OF EXPENDITURES - STREET DEPARTMENT
January 1, 1959 to December 31, 1959, Inclusive
Amount of Amount of
Actual Over Actual Under
Actual Budget BudgE!t Budget
Personal Services
Salaries Regular
Employees 71,676. 93
Salaries Part Time
Employees
Medical 657. 50
Professional
Total Personal Services 72, 334. 43
Contractual Services
58, 000.00 13,676. 93
500.00 500.00
500.00 157.50
1,000.00 1,000.00
60, 000. 00 12, 334.43
Telephone & Telegraph
186.92
150.00
36. 92
Printing Office Forms
200.00
200.00
Motor Vehicle Insurance
780.62
1,000.00
219.38
Social Security
1,791.95
1,200.00
591.95
Gas Service
494.00
500.00
6.00
Electricity
62.78
75.00
12.22
Water
188.35
200.00
11.65
Building Repairs
28.23
100.00
71.77
Furniture & Office Equip.
Repairs
50.00
50.00
Machinery & Equipment
Repair
1,689.64
1,000.00
689.64
Motor Vehicle & Tire
Repairs
279.44
325.00
45.56
Sewer Repairs
153.03
100.00
53.03
Street, Sidewalk &
Bridge Repair
189.40
200.00
10.60
Machinery Rent
252.00
50.00
202.00
Motor Vehicles Rent
50.00
50.00
Total Contractual Service
6, 096. 36
5,200.00
896.36
Materials & Supplies
Tools
198.72
400.00
201.28
Office Supplies
44.20
50.00
5.80
Janitor & Toilet Supplies
392.64
200.00
192.64
Motor Vehicle Gas & Oil
5, 788. 07
6,000.00
211.93
Motor Vehicle License
Tags
385.00
400.00
15.00
Other
870.78
400.00
470.78
Asphalt & Road Oil
3,083.62
2,000.00
1,083.62
50
Schedule "1- m"(Cont. )
Amount of .Amount of
Actual Over Actual Under
Actual Budget Budget Budget
Materials & Supplies(Cont
Cement
1,428.24
Electrical Parts
132. 16
Hardware
132.81
Lumber
331. 28
Machinery Parts
5,105.67
Metals
297. 32
Motor Vehicle Parts
1,827.80
Motor Vehicle Tires
617.56
Paint
338.22
Sand, Gravel, Etc.
2,804.43
Sewer Pipe & Tile
1,250.00
Sweeper Parts
2, 779.89
Welding Materials
102.49
Total Materials &
1,000.00
Supplies
26, 660. 90
Sundry Expenditures
400.00
1,028.24
25.00
50.00
a2.16
50.00
82.81
Garage Equipment
300.00
31.28
206.76
11500.00
3,605.67
825.00
500.00
Street & Sidewalk
202.68
1,000.00
827.80
Improvement
1,250.00
632.44
100.00
238.22
1,525.00
1,000.00
1,804.43
107,484. 14
50.00
22,884. 14
50.00
2,000.00
779.89
200.00
97.51
17, 850. 00 8,810,90
Organization Dues
25.00
25.00
Capital Outla
Garage Equipment
493.24
700.00
206.76
Street Equipment
1,025. 34
825.00
200.34
Street & Sidewalk
Improvement
873. 87
873.87
Total Capital Outlay
2, 392.45
1,525.00
867.45
Total Expenditures
107,484. 14
84, 600. 00
22,884. 14
kichedule
CITY OF SALINA, KANSAS
GENERAL OPERATING FUND
DETAIL OF EXPENDITURES - GARBAGE DEPARTMENT
51
"1 -n"
January 1, 1959 tp December 31, 1959,
Inclusive
Amount of
Amount of
Actual Over Actual Under
Actual
Budget
Budget_
Budget
Personal Services
Salaries Regular
'Employees
128, 124. 35
122, 660.00
5, 464. 35
Medical
41.15
500.00
458.85
Professional
18.00
5,000.00
_
4,982.00
Total Personal Services
128, 183. 50
128, 160.00
23.50
Contractual Services
Telephone & Telegraph
135.00
200.00
65.00
Motor Vehicle Insurance
686.95
400.00
286.95
Social Security
3,204.80
2, 500.00
704. 80
Machinery Repairs
2.65
100.00
97. 35
Motor Vehicle Repairs
383.45
340.00
43. 4:5
Motor Vehicle Tire
Repairs
584.24
500.00
84.24
Printing Office Forms
50.00
_
50.00
Total Contractual Services 4, 997. 09
4,090.00
907.09
Materials & Supplies
Tools
97. 20
100.00
2.80
Office Supplies
1.70
50.00
48.30
Motor Vehicle Fuel
7, 193. 29
6, 500.00
693. 29
Motor Vehicle License
Tags
445.00
500.00
55.00
Other
273.28
50.00
223.28
Machinery Parts
336. 17
650.00
313.83
Motor Vehicle Parts
2,679.81
1,000.00
1,679.81
Motor Vehicle Tires
1,810. 55
12000.00
810. 55
Total Materials &
Supplies
12, 837.00
9,850.00
2, 987.00
Total Expenditures
146, 017. 59
142, 100.00
3, 917. 59
52
Schedule "1 -0"
CITY OF SALINA, KANSAS
GENERAL OPERATING FUND
DETAIL OF
EXPENDITURES - WASTE DISPOSAL
January 1,
1959 to December 31, 1959, Inclusive
Amount of
Amount of
Actual Over
Actual Under
Actual
Budget Budget
Budget
Personal Services
Salaries Regular
Employees
9, 500.05
9,000.00 500.05
Salaries - Other
Departments
300.00
300.00
Total Personal Services
9, 500.05
9, 300.00 200.05
Contractual Services
Equipment Insurance
50.00
50.00
Social Security
237. 55
150.00 87, 55
Equipment Repairs
83.27
250.00 _
166. 73
Total Contractual
Services
320.82
450.00 _
129.18
Materials Supplies
Motor Vehicle Fuel
322.88
500.00
177.12
Machinery & Equip. Parts
660. 77
1, 350.00
689. 23
Sand, Rock, Etc.
18.87
200.00 _
181.13
Total Materials &
Supplies
1,002. 52
2,050.00
1,047.48
Total Expenditures
10, 823.39
11, 800.00
976.61
Schedule «1 -p�f 53
CITY OF SALINA, KANSAS
GENERAL OPERATING FUND
DETAIL OF EXPENDITURES - SEWAGE DISPOSAL
January 1, 1959 to December 31, 1959, Inclusive
Amount of Amount of
Actual Over Actual Under
Actual Budget Budget Budget
Personal Services
Salaries Regular
Employees 26, 280.00 25, 500.00 780.00
Salaries Part Time
Employees 500.00 500.00
Professional 72.80 1,000.00 927.20
Total Personal Services 26, 352.80 27, 000.00 647. 20
Contractual Services
Auto Use Allowance
275.00
600.00
325.00
Telephone & Telegraph
303.75
375.00
71.25
Printing Office Forms
50.00
50.00
Equipment Insurance
196.32
196.32
Motor Vehicle Insurance
46.26
60.00
13.74
Social Security
657.36
400.00
257.36
Gas
1,015.70
75.00
940.70
Electricity
10, 203.83
11, 000.00
796.17
Water
75.00
75.00
Building Repairs
479.80
450.00
29.80
Motor Vehicle Repairs
36.89
75.00
38.11
Motor Vehicle Tire Repairs 79.50
50.00
29.50
Waste Collection & Disposal 530.00
450.00
80.00
Machinery & Equip. Repairs 1,905. 11
575.00
1, 330. 11
Total Contractual Services
15,729. 52
14. 235.00
1,494.52
Materials & Supplies
Tools
186.05
75.00
111.05
Books & Periodicals
15.00
15.00
Chemicals, Drugs, Etc.
1,246.04
200.00
1,046.04
Janitor & Toilet Supplies
165.05
25.00
140.05
Motor Vehicle Fuel
610.16
450.00
160.16
Motor Vehicle License Tag
30.00
15.00
15.00
Electrical Parts
72.04
100.00
27.96
Machinery & Equip. Parts
2, 141.89
1,250.00
891.89
Motor Vehicle Parts & Tires 205.94
250.00
44.06
Paint
16.54
200.00
183.46
Sand, Rock, Etc.
102.45
102, 1.5
Total Materials & Supplies
4, 776. 16
2,580.00
2, 196.16
Sundry Expenditures
Organization Dues
25.00
_
25.00
Capital Outlay - Trucks
675.00
675.00
Total Expenditures 47, 533. 48
43, 840.00
3,693.48
.54
,Schedule rrl_grr
CITY OF SALINA, KANSAS
GENERAL OPERATING FUND
T_1VrP 4 TT nMP TVD-WTTTITTTTTlT. r1
January 1, 1959 to December 31, 1959, Inclusive
Contractual Services
Electricity
Sundry
Charges to Accounts
Receivable
Amount of Amount of
Actual Over Actual Under
Actual Budget BudgE!t_ Budget
45, 145. 40 45, 000.00 145 40
Total Expenditures 45, 494.22 45, 750.00 255. 78
55
Schedule "r"
CITY OF SALINA, KANSAS
GENERAL OPERATING FUND
DETAIL OF EXPEND TTTTR.F'� - 'TR A PVTO A NTn �D A IDTITTTfr
Janua
Personal Services
Salaries Regular
1, 1959 to December 31
Actual Budge
Employees 25,804. 10
Salaries - Other Dept's.
Employees 8, 371. 95
Professional 2 Fin nn
Total Personal Services
36, 786. 95
Contractual Services
35.87
Auto Use Allowance
372.00
Traveling Expenses
13.45
Printing Office Forms
144.20
Social Security
553. 51
Electricity
3 292.85
Machinery & Equipment
Repairs
64.00
Motor Vehicle Repairs
Radio Equipment Repairs
Traffic Light Repairs
708. 38
Total Contractual Services
4,990.74
Materials & Supplies
Tools
Signs
834.73
Electrical Traffic Light
Parts
2, 222.80
Motor Vehicle Parts & Tires
14.13
Paint
2,497.87
Radio Parts
386. 55
Parking Meter Parts
455.80
Other Repairs
61.29
Total Materials & Supplies
6,473.17
Capital Outlay
Land & Buildings
Motorcycles
Signs 2,166.53
Traffic Control Equipment 630.81
Total Capital Outlay 2, 797.34
Total Expenditures 51,048. 20
1959, Inclusive
Amount of Amount of
Actual Over Actual Under
t Budget Budget
30, 000.00 4, 195.90
5,000.00 3, 371. 95
2,000.00 610.90
37, 000.00 213.05
425.00 53.00
125.00 125.00
25.00 25.00
300.00 253.51
3,000.00 292.85
500.00 436.00
25.00 25.00
100.00 100.00
100.00 608.38
4,600.00 390.74
50.00 50.00
500.00 334.73
1, 200.00 1, 022. 80
1,000.00
50.00
35.87
1,000.00 1, 497. E37
4, 369. 19
400.00
13.45
600.00
144.20
100.00
38. 71
3,900.00 2, 573. ].7
1,000.00
1,000.00
1,500.00
666.53
5,000.00
4, 369. 19
7,500.00
4,702.66
53, 000.00
1,951.80
56
Schedule "1 -s"
CI TY OF SALINA, KANSAS
GENERAL OPERATING FUND
DETAIL OF EXPENDITURES - SWIMMING POOLS
January 1, 1959 to December 31, 1959, Inclusive
Amount of Amount of
Actual Over Actual Under
Actual Budget Budget_ Budget
Person Services
Salaries Regular
Employees
9, 368.01
9,000.00
368.01
Salaries - Other
Departments
468.60
500.00
_
31.40
Total Personal Services
9, 836.61
9, 500.00
336.61
Contractual Services
Telephone & Telegraph
7.61
25. 00
17.39
Traveling Expenses
75.00
75.00
Printing & Binding
24.20
24. 213
Social Security
246.22
200.00
46.22
Gas Service
6.25
50.00
43.75
Electricity
687.63
600.00
87.63
Building Repairs
419.59
400.00
19. 59
Machinery & Equip.
Repairs
382.45
200.00
182.45
Laundry & Towel Service
12.65
100.00
87.35
Total Contractual Sex-
1,786.60
1,650.00
136.60
vices
Materials & Supplies
Tools
49.91
25.00
24.91
Office Supplies
9.81
50.00
40.19
Chemicals, Drugs, Etc.
160.67
400.00
239.33
Janitor & Toilet Supplies
72.78
50.00
22. 78
Recreational Supplies
2.10
50.00
47.90
Electrical Parts
50.00
50.00
Machinery & Equip. Parts
30.85
50.00
19.15
Paint
1,060.09
300.00
760.09_
Total Materials &
Supplies
1,386.21
975.00
411.21
Sundry Expenditures
Sales & Admission Taxes
277.06
575.00
297.94
Capital Outlay
Equipment
418.79
300.00
118.79
Total Expenditures 13,705. 27
13, 000.00
705.27
57
Schedule "1-t"
CITY OF SALINA, KANSAS
GENERAL OPERATING FUND
DETAIL OF EXPENDITURES - AIRPORT
January 1, 1959 to December 31, 1959, Inclusive
Capital Outlay
Landscape Improvement
Actual Budget
16, 500.00 20, 000.00
Amount of
Actual Over
Budget
Amount of
Actual Under
Budget
3,500.00
Total Expenditures 16, 500.00 20, 000.00 3,500.00
58
Schedule "2"
CITY OF SALINA, KANSAS
MEMORIAL HALL FUND
STATEMENT OF RECEIPTS, DISBURSEMENTS AND BALANCES
AND COMPARISON WI TH THE 1959 BUDGET
January 1, 1959 to December 31, 1959, Inclusive
Balance January 1, 1959
Receipts
Ad Valorem Taxes
Sales Tax
Office Space Rentals
Auditorium Rentals
Concessions
Furniture Rental
Public Address &
Timekeeper
Total Receipts
Total Accountability
_Disbursements
Personal Services
Salaries Regular
Employees
Salaries Part Time
Employees
Salaries -Other Depts.
Total Personal Services
Contractual Services
Telephone & Telegraph
Building Insurance
Social Security
Printing Office Forms
Gas
Electricity
Water
Building Repairs
Furniture & Equip.
Repairs
Total Contractual Services
Actual Budget
11, 530.07 732.39
9, 702. 88
935.86
1,155.00
2, 735.00
272.47
43.00
9,456. 75
935.86
200.00
2,000.00
200.00
50.00
370.50 600.00
15, 214.71 13, 442.61
26, 744. 78 14, 175. 00
4, 347. 95 4, 700.00
Amount of
Actual Over
Budget
10, 797. 68
246. 13
955.00
735.00
72.47
1,772. 10
12, 569. 78
Amount of
Actual Under
Budget
7.00
229. 50
352.05
700.00
700.00
100.00
100.00
4, 347.95
5,500.00
_
1, 152.05
157.00
200.00
43.00
270.27
270.27
79.85
150.00
70.15
340.38
340.38
1,620.95
1, 500.00
120. 95
308.66
450.00
141.34
192.55
275.00
82.45
3,189.05
4,000.00
810.95
80.45
500.00
419.55
6, 239. 16
7, 075. 00
835.84
59
Schedule "2"(Cont. )
Amount of
Actual Over
Actual Budget Budg =t
Materials & Supplies
Tools
23.45
Janitor & Toilet Supplies
336. 92
Seeds, Plants, Etc.
Electrical Parts
65.48
Hardware
36.83
Paint
44.56
Total Materials & Supplies
507.24
Sundry Expenditures
Public Address System
355.00
Capital Outlay
Furniture & Fixtures
379.20
Total Disbursements
11, 828. 55
Balance December 31,1959
14, 916. 23
Liabilities- 1-1-59-Pd. 1959 306.91
14, 609. 32
Liabilities 12 -31 -59
2,342.54
Cash Balance Dec. 31, 1959 16, 951. 86
50.00
200.00
50.00
100.00
25.00
17 nn
cnn nn
cnn nn
136,. 92
11. 83
n nn
500.00
14, 175.00
14,916. 23
Amount of
Actual Under
Budget
26.55
50.00
34. 52
30.44
245.00
120.80
2, 346.45
60
Schedule 'T'
CITY OF SALINA, KANSAS
GENERAL AND SPECIAL IMPROVEMENT FUND
STATEMENT OF RECEIPTS, DISBURSEMENTS AND BALANCES
AND COMPARISON WITH 1959 BUDGET
January 1, 1959 to December 31, 1959, Inclusive
Amount of Amount of
Actual Over Actual Under
Actual
Budget
Budget_ Budget
Balance January 1, 1959
669.43
532. 35
137. 08
Receipts
Tangible Taxes
45,594. 14
44, 467.65
1, 126.49
Total Accountability
46,263. 57
45, 000.00
1, 263. 57
Disbursements
Street Surfacing
45, 000.00
45, 000.00
Balance December 31, 1959
1,263.57
1, 263. 57
61
Schedule 'T'
CITY OF SALINA, KANSAS
GENERAL IMPROVEMENT FUND
STATEMENT OF RECEIPTS, DISBURSEMENTS AND BALANCES
AND COMPARISON WITH 1959 BUDGET
January 1, 1959 to December 31, 1959,
Inclusive
Amount of
Amount of
Actual Over
:Actual Under
Actual
Budget
Budget_
Budget
Balance January 1, 1959
4, 342. 92
- 766. 75
3, 576. 17
Receipts
Tangible Taxes
42, 057.06
40, 986.02
1, 071. 04
Sales Tax
3, 897. 23
3,897. 23
Weed Cutting
730.00
300.00
430. 00
Total Receipts
46, 684. 29
45, 183. 25
1,501.04
Total Accountability
51, 027.21
45, 950.00
5,077.21
Disbursements
Personal Services
Salaries Regular
Employees
5, 169.85
4,000.00
1,169.85
Salaries from other
Departments
31, 695.60
26, 000.00
5,695.60
Salaries Part Time
Employees
1,000.00
_
1,000.00
Total Personal Services
36, 865.45
31, 000.00
5,865.45
Contractual Services
Social Security
911.34
700.00
211,34
Building Repairs
78.64
2, 500.00
2,421.36
Machinery & Equip.
Repairs
5. 20
2,000.00
1, 994.80
Motor Vehicle & Tire
Repairs
16.50
700.00
683.50
Sewer Repairs
344.00
300.00
44.00
Street, Sidewalk & Bridge
Repairs
624.77
2,000.00
1, 375. 23
Machinery Rent
500.00
500.00
Total Contractual Services
1,980.45
8, 700.00
6, 719. 55
Materials & Supplies
Tools
7. 60
100.00
92.40
Motor Vehicle Fuel
189. 98
500.00
310. 02
Asphalt & Road Oil
208. 73
700.00
491.27
Liabilities 1 -1 -59
Paid 1959 3.072.98
G, Z 15. 96
Liabilities 12 -31 -59 1,000.00
Cash Balance 12-31-59 3,215.96
62
Schedule "4 "(Cont. )
Amount. of Amount of
Actual Over Actual Under
Budget Budget
Actual
-Budget
Materials & Supplies (Cont.)
96. 92
.Brick & Masonry
200.00
Cement
307.07
500.00
Hardware
103.08
200.00
Lumber
2, 213. 26
1,000.00
Machinery & Equip.
Parts
1, 225. 14
1,000.00
Metals
32.56
200.00
Motor Vehicle Tires
22.24
200.00
Paint
170.61
150.00
Sand, Gravel, Etc.
733.43
1,200.00
Other Repairs
1,675.67
250.00
Total Materials &
Supplies
6,889.37
6,200.00
Sundrey Expenditures
Refunds
3.00
50.00
Total Disbursements
45, 738.27
45, 950.00
Balance December 31, 1959
5,288.94
Liabilities 1 -1 -59
Paid 1959 3.072.98
G, Z 15. 96
Liabilities 12 -31 -59 1,000.00
Cash Balance 12-31-59 3,215.96
62
Schedule "4 "(Cont. )
Amount. of Amount of
Actual Over Actual Under
Budget Budget
689. 37
5, 288. 94
47.00
211. 73
-200.00
192. 93
96. 92
1, 213. 26
225.:14
167.44
177. 76
20. 61
466.57
1, 425. 67
689. 37
5, 288. 94
47.00
211. 73
63
Schedule "5"
CITY OF SALINA, .KANSAS
CEMETERY FUND
STATEMENT OF RECEIPTS, DISBURSEMENTS AND BALANCES
AND COMPARISON WITH 1959 BUDGET
January 1, 1959 to December 31, 1959, Inclusive
Amount of
Amount of
Actual Over
Actual Under
Actual
Budget
Budget
Budget
Balance Januaryl, 1959
1, 861. 19
975. 34
885. 85
Receipts
Tangible Taxes
8, 517.82
8,308. 67
209. 15
Sales Tax
695. 99
695.99
Burial & Removal Fees
5,780.00
2, 500.00
3, 2130.00
Grave Marker Permits
87.00
50.00
37. 00
Interest
75.00
75.00
Title Transfer Fees
25.00
10.00
15. 00
Upkeep Services
256.00
100.00
1;56.00
Sale of Lots
1, 575.00
400.00
1, 175. 00
Sale of Grave Space
310.00
100.00
210.00
Reimbursements
1.60
10.00
8.40
Total Receipts
17, 248.41
12, 249.66
4,998.75
Total Accountability
19, 109.60
13, 225.00
5, 884. 60
Disbursements
Personal Services
Salaries Regular
Employees
11, 335. 20
10, 320.00
1, 01.5. 20
Salaries Other
Departments
500.00
500.00
Salaries Part Time
Employees
680.00
680.00
Total, Personal Services
11, 335. 20
11, 500.00
164.80
Contractual Services
Telephone & Telegraph
152. 35
175.00
22.65
Printing Office Forms
25.00
25.00
Legal Printing
25.00
25.00
Motor Vehicle Insurance
31. 33
25.00
6. 33
Social Security
283.46
200.00
83.46
Water
92.40
75.00
17.40
Building Repairs
124.00
100.00
24.00
Machinery & Equip.
Repairs
23. 75
100.00
76. 25
Motor Vehicle & Tire
Repairs
2. 33
75.00
72.67
Total Contractual SPrvir•PC
7nA F9.
Rnn nn
nn 00
64
Schedule "5 "(Cont. )
Amount of
Amount of
Actual Over
Actual Under
Actual
Budget
Budget
Budget
Materials & Supplies
Tools
35.53
50.00
14.47
Fuel & Lubricants
25.00
25.00
Motor Vehicle Fuel
159.53
150.00
9. 53
Motor Vehicle License Tags
15.00
25.00
10.00
Seeds, Plants, Etc.
25.00
25.00
Machinery & Equip. Parts
72.49
72.49
Motor Vehicle Parts & Tires
150.00
150.00
Paint
22. 11
50.00
27.89
Cement
9.60
9.60
Sand, Gravel, Etc.
50.00
50.00
Total Materials & Supplies
314. 26
525.00
210.74
Sundry Expenditures
Refunds
150.00
150.00
Capital. Outlay
Machinery & Equipment
500.00
200.00
300.00
Landscape & Improvements
200.00
200.00
Total Capital Outlay
500.00
400.00
100.00
Total Disbursements
13, 009.08
13, 225.00
215. 92
Balance December 31, 1959
6, 100. 52
6, 100. 52
Liabilities January 1, 1959
66.08
6,034.44
Liabilities December 31, 1959
500. 00
Cash Balance 12 -31 -59
6,534.44
65
Schedule "6"
CITY OF SALINA, KANSAS
CIVIL DEFENSE FUND
STATEMENT OF RECEIPTS, DISBURSEMENTS AND BALANCES
January 1, 1959 to December 31, 1959, Inclusive
Balance January 1, 1959 1, 614. 04
Receipts
Matching Funds from State 22, 506. 23
Saline County 5,000.00
City of Salina (Temporary Note Sale) 23,000, 00
Miscellaneous 188.06 50, 694.29
Total Accountability 52,308. 3
Disbursements
Personal Services
Salaries Regular Employee 1,069.43
Contractual Services
Auto Use Allowance
45.00
Telephone & Telegraph
258. 38
Traveling Expense
845.82
Social Security
32.80
Printing Office Forms
126.67
Auto Insurance
70.11 1, 378. 78
Materials & Supplies
Auto License Tags
62.00
Other
424.49
Office Supplies
8. 93
Paint
84.70
Supplies
113.65
Repairs - Motor Vehicles
89.87
Motor Vehicle - Parts
552.18
Machinery & Equip. Parts
352.04
Radio Equip. Repairs
9.37 1, 697. 23
Sundry Expenditures
Organization Dues
Capital Outlay
Equipment
38, 573. 38
Total Disbursements
42, 718.82
Balance December 31, 1959
9,589.51
6.6
Schedule "7"
CITY OF SALINA, KANSAS
PUBLIC HEALTH FUND
STATEMENT OF RECEIPTS, DISBURSEMENTS AND BALANCES
AND COMPARISON WITH 1959 BUDGET
January 1, 1959 to December 31, 1959, Inclusive
Amount: of
Actual Over
Actual Budget Budget
Balance January 1, 1959 440.21 278.45 161.76
Receipts
Ad Valorem Taxes 15, 547. 13
Sales Tax 1,344.22
Miscellaneous
Total Receipts 16,891. 35
Total Accountability 17, 331, 56
Disbursements
15, 053. 75 493. 38
1,344.22
20,823. 58
37, 221. 55
37, 500.00
To Public Health Board 16, 676.42 16, 676.42
To County & Others 20,823. 58
Total Disbursements 16, 676.42 37, 500. 00
Balance December 31, 1959 655. 14 655. 19:
Amount of
Actual Under
Budget
20,823. 58
20, 330. 20
20, 168.44
20,823. 58
20,823. 58
67
Schedule "8"
CITY OF SALINA, KANSAS
BAND FUND
STATEMENT OF RECEIPTS, DISBURSEMENTS AND :BALANCES
AND COMPARISON WITH 1959 BUDGET
January 1, 1959 to December 31, 1959, Inclusive
Amount of Amount of
Actual Over Actual Under
Actual Budget Budget Budget
Balance January 1, 1959 35. 42 57. 53 22.11
Receipts
Tangible Taxes 9,196.71 8,977.02 219.69
Sales Tax 925.45 925.45
Total Receipts 10, 122.16 9,902.47 219.69
Total Accountability 10, 157. 58 9,960.00 197. 58
Disbursements
Appropriation to Band 9,960.00 9, 960. 00
Balance December 31, 1959 197. 58 197.58
Schedule It9 4
'CITY OF SALINA. KANSAS
FLOOD CONTROL WORKS AND DIKES
STATEMENT OF RECEIPTS, DISBURSEMENTS AND BALANCES
January 1, 1959 to December 31, 1959, Inclusive
Balance January 1, 1959
Receipts
Ad Valorem Tax 10, 124.05
Total Accountability 10, 124.05
Disbursements
Machinery & Equipment 9,862.72
Total Disbursements 9,862.72
Balance December 31, 1959 261. 33
69
Schedule "10"
CITY OF SALINA, KANSAS
NOXIOUS WEED FUND
STATEMENT OF RECEIPTS, DISBURSEMENTS AND BALANCES
AND COMPARISON WITH 1959 BUDGET
January 1, 1959 to December 31, 1959, Inclusive
Amount of Amount of
Actual Over Actual Under
Actual Budget Budget Budget
Balance January 1, 1959 67. 99 63.00 4. 99
Receipts
Tangible Taxes
Sales Tax
Total Receipts
Total Accountability
Disbursements
Personal Services
Salaries - Other
Departments
Contractual Services
Social Security
Machinery & Equip.
Repairs
Chemicals & Drugs
Total Contractual Services
Materials & Supplies
Machinery & Equip. Parts
Motor Vehicle Fuel
Total Materials & Supplies
Total Disbursements
Balance December 31, 1959
1,333.71
117.35
1,451.06
1,229.90
30. 75
1.50
32. 25
12. 70
151.69
164. 39
1,319.65 14.06
117.35 _
1,437.00 14.06
1,500.00 19.05
700.00 529.90
20.00
180. 00
200. 00
400.00
100.00
1,426.54 1,500.00
92.51
10. 75
178.50
200.00
87. 30
148.31
235.61
CITY OF SALINA, KANSAS
TRUST AND AGENCY FUNDS
ATEMENT OF RECEIPTS, DISBURSEMENTS AND BALANCES
January 1, 1959 to December 31, 1959, Inclusive
Firemen's Policemen's Firemen's Cemetery
Pension Relief & Pension Relief Endowment
Fund Fund Fund Fund
Balances January 1, 1959
.14, 457.51
9,876.96
Receipts
.Tangible Taxes
4,871.41
13, 017.63
Sales Tax
553.11
640.63
Employee Contributions & Dues
5,749.42
4,319.77
Sale of Commodities
144.10
State Insurabce Co., Tax
Interest
Matured Investments
Insurance Recoveries
Perpetual Care Deposits
Sale Of Space
Refunds
Total Receipts
11, 173. 94
18, 122. 13
Total Accountability
25, 631.45
27, 999.09
Disbursements
Pensions
10, 020.00
13, 896.00
Refunds
565.61
1,180.41
Medical
Investments Purchased
Life Insurance
Bond
Dues
Relief Payments
To Endowment Fund
To Clerk of District Court
Claims & Awards
100.00
Total Disbursements
10, 685.61
15, 076.41
Cash Balances December 31, 1959
14, 945. 84
12, 922.68
Investments
Total Fund Balances December 31, 1959
1d QAR Rd
19 Q99 RR
44, 777.53 15, 722.84
574.00
8,304.98
1,250.00
17, 000.00
170.49
5.00
27, 304.47
271.05
1,544.05
7.13
2,394.09
12.50
12. 50
720.00
4,961. 32
67, 120.68
nn 'In n r_
.11 11
1s R99 R4
14, 000.00
14, 000. 00
2, 322.84
14, 000.00
Qn sRQ 4R 19 R99 R4
Hillcrest Memorial
Endowment Fund
in 4sR ag
,! 111 11
9, 000.00
1, 963.92
13,833. 10
15, 797.02
70
Schedule "11"
Hillcrest Total
Memorial Trust all
Fund Funds
950.00
950.00
950.00
95.00
190.00
285. 00
665.00
665.00
95, 703. 76
17, 889.04
1, 193. 74
10,643. 19
144.10
8, 304.98
1, 250.00
17, 000.00
170.49
600.00
1,045.00
5.00
58, 245. 54
1 SR Q4Q Rn
23, 916.00
2,017.07
1, 544.05
23,007. 13
2, 394.09
12. 50
12. 50
720.00
95.00
190.00
100.00
54,008. 34
99, 940.96
51, 351.85
151, 292.81
71
Schedule "11 -a"
CITY OF SALINA, KANSAS
FIREMEN'S
PENSION FUND
STATEMENTS OF
RECEIPTS,
DISBURSEMENTS AND BALANCES
AND COMPARISON WITH 1959 BUDGET
January 1,
1959 to December 31, 1959,
Inclusive
Amount of
Amount of
Actual Over
Actual Under
Actual
Budget
Budget
Budget
Balance January 1, 1959
14, 457. 51
11,877. 25
2, 580. 26
Receipts
Ad Valorem Tax
4,871.41
4, 739.64
131.77
Sales Tax
553.11
553.11
Employee Contributions
5, 749.42
3,600.00
2, 1,19. 42
Total Receipts
11, 173.94
8,892.75
2, 281. 19
Total Accountability
25, 631.45
20, 770.00
4,861.45
Disbursements
Sundry Expenditures
Pensions Paid
10, 020.00
10, 020.00
Refunds
565.61
750.00
184. 39
Claims & Awards
100.00
100.00
Total Disbursements
10, 685.61
10, 770.00
84. 39
Balance December 31, 195914, 945. 84
10, 000.00
4,945.58
72
Schedule "11 -b"
CITY OF SALINA, KANSAS
POLICE PENSION FUND
STATEMENT OF RECEIPTS, DISBURSEMENTS AND BALANCES
AND COMPARISON WITH 1959 BUDGET
January 1, 1959 to December 31, 1959, Inclusive
Amount of Amount of
Actual Over Actual Under
Actual Budget Budget_ Budget
Balance January 1, 1959 9, 876.96 8,505.66 1,371.30
Receipts
Tangible Taxes 13, 017.63 121 799. 71 217.92
Sales Taxes 640.63 640.63
Employee Contributions 4,319. 77 3, 500.00 819.77
Sale Commodities 144.10 144. 10
Total Receipts 18, 122. 13 16, 940. 34 1, 181.'79
Total Accountability 27, 999.09 25, 446.00 2,553.09
Disbursements
Sundry Expenditures
Pensions 13, 896. 00 14, 696.00 800.00
Refunds 1,180.41 750.00 430.41
Total Disbursements 15, 076.41 15, 446.00 369. 59
Balance December 31, 1959 12, 922. 68 10, 000. 00 2, 922.68
7.3
Schedule "12"
• CITY OF SALINA, KANSAS
INDUSTRIAL DEVELOPMENT FUND
STATEMENT OF RECEIPTS, DISBURSEMENTS AND BALANCES
AND COMPARISON WITH 1959 BUDGET
January 1, 1959 to December 31, 1959, Inclusive
Balance January 1, 1959 9, 795. 31
Receipts None
Total Accountability 9, 795. 31
Disbursements
Professional & Special Services 1,638.64
Balance December 31, 1959 8, 156.67
Schedule "13"
CITY OF SALINA, KANSAS
z
BOND AND INTEREST FUND
STATEMENT OF RECEIPTS, DISBURSEMENTS AND BALANCES
AND COMPARISON WITH 1959 BUDGET
January 1, 1959 to December 31, 1959, Inclusive
Amount of
Actual Over
Actual Budge Budget
Balance January 1, 1959 42, 576.49 25, 194.68 17, 381.81
Receipts
Tangible Taxes
Special Assessments
Special Assessment -
(Interest)
Total Receipts
Total Accountability
Disbursements
Bond Principal
General
Curb, Gutter &
Paving (City)
Curb, Gutter &
Paving (P, 0.)
Sewer (City)
Sewer (P. 0.)
Total Bond Principal
Bond Interest
General
Curb, Gutter &
Paving (City)
Curb, Gutter &
Paving (P. 0.)
Sewer (City)
Sewer (P. 0.)
Total Bond Interest
Other
Fiscal Agency Com.
& Postage
Miscellaneous
Total Other
Total Disbursements
Balance December 31, 1959
465, 958.22 454, 250.32
304, 976.48 264, 475. 00
9,055.59
779, 990.29
822„ 566.. 78
718, 725. 32
743, 920.00
170, 000.00 170, 000.00
82, 582.49
183, 824.81
102, 255. 18
57, 537.07
596, 199. 55
49, 424.81
15, 740.42
82, 582.49
183, 824.81
102, 255. 18
57, 537.07
596, 199. 55
49, 424.81
11, 748.82
37, 062.85
30, 187.03
15, 502.47
11, 967.01
8,701.83
5,917.19
126, 432. 38
109, 244.86
932. 18
18, 308.02
19, 240. 20
741, 872. 13
80, 694.65
975.59
37, 500.00
38, 475.59
743, 920.00
11, 707. 90
40, 501.48
9,055. 59
61, 264. 97
78, 646.78
3,991.60
6,875.82
3,535.46
2,784.64
17, 187. 52
80, 694.65
74
Amount of
Actual Under
Budget
43.41
19, 191.98
19, 235. 39
2.047.87
75
Schedule "14"
CITY OF SALINA, KANSAS
WATERWORKS FUND
STATEMENT OF RECEIPTS, DISBURSEMENTS AND BALANCES
AND COMPARISON WITH 1959 BUDGET
January 1, 1959 to December 31, 1959, Inclusive
Amount of Amount of
Actual Over Actual Under
Actual Budget Budget Budget
Balance January 1, 1959
Receipts
58,264. 59 120, 101.96
Water Revenue
555, 041.91
Water Accounts Receivable
16, 714. 30
Miscellaneous
7,353.64
Surcharges
7,802.50
Investments
100, 000. 00
Total Receipts
Total Accountability
Disbursements
Operating
Capital
Refunds
Total Disbursements
Balance December 31, 1959
430, 000. 00 125, 041. 91
10, 000. 00 6,714.30
1, 500.00 5,853.64
7,802.50
100, 000. 00
61,837. 37
686, 912.35
441, 500. 00
245, 412. 35
745, 176.94
561, 601. 96
183, 574. 98
503, 921. 94
410, 000.00
93, 921.94
233, 457.33
100, 000. 00
133, 457. 33
2,020.59
2,020.59
739, 399.86
510, 000.00
229, 399.86
5, 777.08 51, 601.96
45, 824. 88
CITY OF SALINA, KANSAS
CONSTRUCTION FUND
STATEMENT OF RECEIPTS, DISBURSEMENTS AND BALANCES
January 1, 1959 to December 31, 1959, Inclusive
Balances
Account 1 -1 -59 Receipts Disbursements
Asphalt Paving
110, 166. 12
Sewage Disposal
1, 957. 99
Armory
7, 290. 77
South End Fire Station
1,334.15
Flood Control
( 105, 439. 18)
Sewer Bonds To Be Issued
13,493. 93
Airport Improvements
( 28, 665.71)
Bonds - 176 -177
15,000.00
Miscellaneous
4,812.61
Job 365
870.23
Job 369
( 2,697.90)
Job 375
12, 216.47
Job 380
24, 771.99
JOb 374
8,848.10
Job 376
( 40, 421.06)
Job 373
( 21, 100.67)
Job 372
( 7,358.88)
Job 371
( 18, 368.01)
Indian Rock Park
16, 000.00
Sidewalks
( 22, 443.42)
Bonds 179 -180
42, 607. 59
Job 381
Job 385
Ohio Street
Job 377
Job 387
Job 390
Job 384
Job 386
Job 382
Job 388
Job 378
Job 379
Bonds 182 -183
Bonds 181
12, 875. 12
61, 224. 15
704, 733.94
27, 128.61
4,794.99
151, 572.82
10, 521.11
90, 585.47
24, 111. 13
4,628. 18
60. 32
4, 134. 96
6,442.20
70,934. 54
232, 186. 71
185, 331.43
967.76
66, 799. 15
67, 718. 13
38, 902.69
85, 744. 15
44, 982.05
1, 334. 15
391, 177. 62
18, 351. 59
6, 323. 76
136. 23
117, 814. 26
40,501. 15
91, 322. 70
18,677. 13
26, 516. 51
6, 239. 28
17,493. 38
8, 106.66
42,607. 59
73, 577.87
200, 803.21
221, 958.81
32, 185. 70
81, 550.85
188, 106.27
57,495. 93
796. 50
47, 571. 36
62 925. 07
9
726.40
3,084. 32
16, 541.89
1, 883, 504.49 1, 773, 927.09
Balances
171, 390. 27
1,957.99
7, 290. 77
208, 117. 14
13,493. 93
( 19, 888.69)
15, 000.00
( 1, 511. 15)
5, 528.99
31, 060.66
( 17, 763. 57)
24, 034. 76
14,282. 10
( 62, 309. 39)
( 27, 339.95)
( 7, 298. 56)
( 35, 861.39)
12, 028. 30
( 16, 001.22)
(
2,643. 33)
31, 383. 50
( 36, 627.38)
( 31, 217. 94)
( 14, 751.70)
( 120, 388. 14)
( 18, 593. 24)
84, 947.65
(
2,589.31)
( 6`' , v 925.97)
u
( 726.40)
( 3, 084. 32)
( 16, 541.89)
122, 452. 52
76
Schedule "15"
Transfers
( 7, 290. 77)
( 342.00)
(13,493.93)
342.00
13, 493.93
7, 290. 77
(
5,528.99)
(31, 060.66)
17, 763. 57
(24,034.76)
( 14, 282. 10)
62, 309.39
27, 339. 95
7, 298. 56
35,861. 39
( 7,298.56)
2,643.33
(31, 383. 50)
31, 217.94
23, 573. 72
(94,419.28)
Balances
12 -31 -59
171, 390. 27
1, 957. 99
207, 775. 14
( 19, 546. 69)
28, 493.93
5,779.62
12, 028. 30
( 23, 299. 78)
( 36, 627.38)
( 14, 751. 70)
( 120, 388. 14)
( 18, 593. 24)
84,94-1.65
2, 589. 31)
1) 1) V.. 017
726.40)
(
3,084.32)
7,031.83
( 94, 419. 28)
122, 452. 52
77
Schedule "16"
CITY OF SALINA, KANSAS
MATERIAL STORES FUND
STATEMENT OF RECEIPTS, DISBURSEMENTS ANI) BALANCES
January 1, 1959 to December 31, 1959, Inclusive
Balance January 1, 1959 $4,939.74
Receipts
Reimbursement of Expenditures 16, 044. 22
Total Accountability 20, 983. 96
Disbursements
Gas and Oil 16, 146.27
Office Mechanical Equipment 427. 50
Total Disbursements
Balance December 31, 1959
16, 573. 77
4,410.19
78
Schedule "17"
CITY OF SALINA, KANSAS
AIRPORT FUND
STATEMENT OF RECEIPTS, DISBURSEMENTS AND BALANCES
January 1, 1959 to December 31, 1959, Inclusive
Amount of Amount of
Actual Over Actual Under
Actual Budget Budget Budget
Balance January 1, 1959 7, 702. 78 7,000.00 702. 78
Receipts
Rent Buildings
3, 815. 14
Rent Ground
45.00
Rent - Landing Ground
1,050.00
9, 500.00
Rent - Hangers
4,944. 51
Sale of Gasoline & Oil
40, 514.99
46, 950.00
Gas Tax Refunds from
State
6, 281.45
Cargo Service
351. 50
Sale of Concessions
485. 55
Reimbursements
641.47
Transfers from General
Operating
16, 500.00
20, 000.00
Cafe - % of Sales
1, 226. 38
Total Receipts
75,855. 99
76, 450.00
594.01
Total Accountability
83, 558. 77
83, 450.00
108. 77
Disbursements
Personal Services
Salaries Regular
Employees
15,015. 10
15, 860.00
844.90
Salaries -Other Depts.
500.00
500.00
Professional
10.00
1,000.00
990.00
Total Personal Services
15,025. 10
17, 360.00
2, 334. 90
Contractual Services
Telephone & Telegraph
199. 11
200.00
.89
Printing Office Forms
55.63
75.00
19.37
Building Insurance
2,777.65
4,200.00
1,422.35
Motor Vehicle Insurance
53.37
53. 37
Surety Bond
20.00
20.00
Social Security
432.03
400.00
32. 03
Gas
666.02
700.00
33.98
Electricity
3, 123.45
1,700.00
1, 42)3. 45
Water
639.25
125.00
5:14.25
Building Repairs
1, 195.77
500.00
695.77
Machine & Equip. Repairs
752.62
1,500.00
747.38
Office Equip. Repairs
25.51
100.00
74.49
Laundry & Towel Service
12.59
].2. 59
Contractual Services(Cont. )
Motor Vehicle Repairs
Rent-Machinery
Traveling
Total Contractual Services
Materials & Supplies
Tools
Office Supplies
Janitor & Toilet Supplies
Gasoline - Airplane
Motor Vehicle Gas & Oil
Motor Vehicle License Tags
Electrical Parts
Lumber
Machinery & Equip. Parts
Motor Vehicle Parts
Motor Vehicle Tires
Paint
Other
Total Materials & Supplies
Sundry Expenditures
Sales Tax
Capital Outlay
Equipment
Signs
Buildings
Landscape Improvement
79
Schedule "17 "Cont. )
Amount of Amount of
Actual Over Actual Under
Actual Budget Budget Budget
102.19 100.00
1,028. 37 1, 500.00
11, 129,06 11, 120.00
41.85
150.00
46.66
200.00
368.88
500.00
35, 114.65
30, 000.00
565.46
100.00
15.00
16.00
72.01
250.00
552.41
100.00
188.08
300.00
48.25
100.00
478.83
250.00
318.24
4,600.00
37, 810. 32 36, 566.00
935.25 300.00
8,880.36 11, 000.00
65.40 200.00
8,245.00
175.00 300.00
2. 19
45. 50
9.06
471.63
8, 245.00
17, 365. 76 11, 500.00 5,865. 76
Total Disbursements 82, 265.49 76, 846.00 5,419.49
Balance December 31, 1959 1,293. 28 6,604.00
2, 119.64
134.60
125.00
5, 310, 72
108.15
153.34
131. 12
5, 114.65
465.46
1.00
177.99
452.41
111. 92
51.75
228. 83
4, 281. 76
1,244.32
635. 25
8, 245.00
17, 365. 76 11, 500.00 5,865. 76
Total Disbursements 82, 265.49 76, 846.00 5,419.49
Balance December 31, 1959 1,293. 28 6,604.00
2, 119.64
134.60
125.00
5, 310, 72
80
Schedule "18"
CITY OF SALINA, KANSAS
STREET MACHINERY FUND
STATEMENT OF RECEIPTS, DISBURSEMENTS AND BALANCES
January 1, 1959 to December 31, 1959, Inclusive
Balance January 1, 1959 12, 620. 00
Receipts
Transfer from General Fund 5,000. 00
Total Accountability
Disbursements
Tractors and Heavy Equipment
Fixed Equipment
Trucks
Total Disbursements
Balance December 31, 1959
11, 003.00
343. 10
3, 016. 90
17, 620. 00
14, 363.00
3, 257.00
81
Schedule "19"
CITY OF
SALINA, KANSAS
CLEARING ACCOUNTS
STATEMENT OF RECEIPTS,
DISBURSEMENTS
AND BALANCES
January 1, 1959 to December 31, 1959,
Inclusive
Advance Receipts
Withholding Tax
Social Security
1959
1958
Totals
Balance January 1, 1959
.6,815.20
.3, 091. 77
5,069.00
14, 975.97
Receipts
Employee Tax Withheld
90, 088.95
31, 695.05
121, 784. 00
Fees, Licenses & Permits
4,850.00
4,850.00
Total Receipts
90, 088.95
31, 695.05
4,850.00
126, 634.00
Total Accountability
96, 904. 15
34, 786.82
4,850.00
5,069.00
141, 609. 97
Disbursements
To U. S. Government
96,884. 15
30, 997.02
127, 881. 17
Transfer
20.00
20.00
To General Operating
5,069.00
5,069.00
Total Disbursements
96, 904. 15
30,997. 02
132, 970. 17
Balances December 31, 1959
3, 789.80
4,850.00
8,639.80
-82
Schedule "20"
CITY OF SALINA, KANSAS
PARKING METER FUND -
STATEMENT OF RECEIPTS, DISBURSEMENTS AND :BALANCES
January 1, 1959 to December 31, 1959, Inclusive
Balance January 1, 1959
Receipts
From Meters
Total Accountability
Disbursements
Bond Principal
To General Operating
Bond Interest
Personal Services
Total Disbursements
Balance December 31, 1959
30, 000.00
35, 000, 00
3, 723.43
6,025. 00
19, 248.98
74, 894. 00
94, 142.98
74, 748.43
19, 394. 55
CITY OF SAL INA, KANSAS
SUMMARY OF BANK RECONCILIATIONS
Farmers National Bank -
(1 -4 -60)
Planters State Bank
National Bank of America
General
National Bank of America -
Water Refund
First Trust Company
Totals
83
Schedule "21"
CITY TREASURER
December 31,
1959
Certified
Outstanding
Added
Bank
Balances
Checks
Deposits
Balances
148, 840, 18
(17,30)
148, 822.88
207, 321.04
68, 999. 77
5,807. 71
144, 128.98
132, 722. 05
98. 12 98. 12
50, 000. 00
538, 981, 39 69, 097.89
132, 722. 05
50, 000.00
5,790.41 475, 673.91
84
Schedule "21 -a"
CITY OF SALINA, KANSAS
BANK RECONCILIATIONS
December 31, 1959
National Bank of America - General
Certified Balance 12 -31 -59 132, 722, 05
Outstanding Checks 132, 722 05
Farmers National Bank
Certified Balance 12 -31 -59 148, 840. 18
Error in Deposit by Bank 17.30
Deposit in Transit 148, 822. 88
First Trust Company
Certified Balance -
not a checking account 50 000. 00
Schedule "21 -b"
CITY OF SALINA, KANSAS
BANK RECONCILIATIONS
December 31, 1959
National Bank of America - Water Department Refunds
Warrant Warrant
No. Amount No.
1214
.11
1866
1274
4. 13
1867
1281
.01
1868
1388
2. 69
1869
1391
,94
1870
1431
1.88
1871
1435
2. 29
1872
1451
38
1505
39
1543
1. 92
1545
1. 52
1584
.01
1591
3. 26
1606
2.49
1625
1.04
1626
1. 79
1632
1. 11
1635
2. 95
1652
. 02
1665
1.31
1675
, 08
1677
. 18
1680
.04
1681
2.41
1763
1.46
1780
. 95
1804
1.82
1811
.34
1824
2, 90
1837
.49
1840
1. 78
1844
3. 01
1846
3.41
1848
2.65
1851
4, 18
1853
3.82
Certified Balance -
1854
2.62
12 -31 -59
1856
3.46
Outstanding Checks
1858
2. 39
1859
1.42
1861
2. 75
1863
2, 65
1865
3. 72
Amount
3. 11
2, 29
3. 07
1. 97
4. 15
1. 79
2. 97
98. 12
98. 12
98. 12
86
Schedule "21-c"
CITY OF SALINA, KANSAS
DANK RECONCILIATION
December 31. 1959
Planters State Bank
Payroll Checks Outstanding
No. Amount No. Amount Flo. Amount
3428
76.40
3560
63.37
3625
133.42
3430
85.50
3561
63.37
3628
92.94
3431
149.31
3563
63.37
3630
63.99
3432
59.62
3564
63.37
36;34
244.70
3438
92.52
3566
63.37
36.36
134.48
3440
217.50
3568
63.37
3637
130.66
3451
159.50
3569
63.37
36.13
130.16
3461
138.70
3570
63.37
3614
122.00
3462
144.20
3571
63.37
3617
123.01
3466
134.66
3575
63.37
3655
140.65
3471
115.81
3576
63.37
3657
157.96
3477
117.37
3594
19.10
3658
128.70
3480
114.37
3596
62.50
3664
80.52
3481
123.37
3597
61.25
3665
184. 13
3486
126.60
3598
62.50
3672
139.97
3488
131.56
3599
85.00
3699
156.97
3492
124.72
3600
66.25
3703
47.77
3500
81.81
3601
70.00
3705
109.82
3501
39.06
3602
72.50
3710
154.02
3506
223.25
3604
122.50
3722
150.39
3508
129.04
3605
140.00
3724
153.20
3509
139. 14
3606
162. 50
3737
2, 575.45
3512
142.90
3607
122.50
3738
786.00
3518
125.40
3608
122.50
3526
139. 31
3609
91. 50
13, 195. 96
3534
129.37
3611
115.00
3543
113.57
3612
125.00
3545
85.00
3613
151.00
3549
63.37
3614
208.00
3550
61.57
3615
107.00
3551
63.37
3616
30.42
3552
51.47
3618
125.34
3553
63.37
3619
110.36
3556
63.37
3620
52.50
3557
63.37
3621
44.94
3558
63.37
3623
75.00
86
Schedule "21 -c" (Cont.)
Warrant Checks Outstandin
No.
Amount
18
2. 50
1311
2. 50
3088
17. 95
7118
10.00
7125
45.42
7147
3. 23
7214
43. 26
7235
46.94
7326
13. 00
7327
48,00
7329
1. 65
7360
95.00
7366
95.00
Bank Balance 1 -4 -60
207, 321.04
7367
145.00
Add 1960 Deposits
5,807. 71
7395
407.64
213, 128. 75
7438
5. 74
7449
850.87
7454
4.50
' Less 1959 Outstanding Checks
68, 999. 77
7455
8429.76
7456
1
1 .00
Bank Balance 12 -31 -59
144, 128.98
7464
621.46
7466
181.25
7467
93.25
Outstanding Checks
7468)
7840)
52, 207.89
Payroll
13, 195. 96
Warrant
55, 803.81
55, 803.81
Total
68, 999. 77
CITY OF SALINA, KANSAS
CLERK OF THE CITY COURT
BANK RECONCILEMENT
December 31. 1959
Farmers National Bank
Certified
Bank Balance
- 12 -31 -59
Deposit
- 1 -5 -60
Outstanding
Checks
No.
Amount
No.
Amount
10937
20.00
.12197
19.40
11036
1.45
12198
1.16
11040
3. 55
12199
27. 74
11053
3. 35
12200
20.00
11046
3. 55
12201
5.00
11066
2. 31
12202
1. 75
11108
7. 50
12203
. 75
11210
1.00
12204
1,231.72
11237
3.00
12205
861.46
11243
3.63
12157
68.72
11292
75
11312
25
11314
.81
Total
Outstanding Checks
11317
.94
Bank
Balance
11446
.lg
11501
lg
11589
. 75
11786
10.00
11829
2.20
11878
26.41
12106
1.00
12137
10.00
12174
20.00
12175
10.00
12178
6.10
12179
3. 00
12181
25. 38
12182
4.10
12191
203.00
12192
5.00
12193
8.00
1.2194
15.00
12195
7. 20
12196
7.00
87
Schedule "22"
5,437. 31
63. 99
5, 501. 30
2,654.31
2,846.99
'- ype of Issue
Waterworks
Refunding 115
Judgment 116
145
Waterworks "1311
Waterworks "C"
Series PA -1
Series 174
Series
176
Series
177
Series
178
Series 179
CITY OF SALINA,
RECON'"TLIATION OF FI
December 31,
'gate
Issued
10 -1 -25
1 -1 -33
1 -1 -38
10 -1 -48
8 -1 -51"
A -1 -R.q
10 -1 -55
12 -1 -54
3 -1 -57
11 -1 -57
11 -1 -57
11 -1 -57
5 -1 -58
5 -1 -58
5 -1 -58
5 -1 -58
11 -1 -58
Series 180 11 -1 -58
KANSAS
SCAL AGE'NC'Y
1959
gate
.)u e
10 -1 -36
7 -1 (45 -47)
7 -1 (45 -47)
4 -1 (49 -58)
8 -1 -59
R-1-5q
8 -1 -59
12 -1 -59
3 -1 (9 -1) 59
5 -1 -59
88
Schedule "23"
13ond
coupon
11 -1 -59
134 -141
4
No,
No.
4
Detail
.Amount
1
22
1
22. 50
22. 50
57 -60
15 -19
20
10.00
200.00
57 -60
( 78 -87) (107 -115)
4
�, 000. 00
4,000.00
16
15 -19
5
10.00
50.00
16
15 -19
20
12-11-59
1,000.00
100 -110
1 -20
220
8. 75
1,925.00
100 -110
11
1,000.00
11, 000.00
316 -320
12
5
1.7, 50
37.50
374 -376
12
3
17.50
52.50
349 -352
8
4
15.00
60.00
169 -180
5
12
20.00
240.00
77 -86
4 -5
20
15.00
300.00
11 -1 (58 -59) 456
2 -3 -4
11 -1 -59
134 -141
4
11 -1 -59
44 -45
4
3 -1 -59
(230 -37) (263 -70)
1
3 -1 -59
(337- 8) (352 -69)
1
9 -1 -59
(230 -37) (263 -70)
2
9 -1 -50
(337- 8)(352 -69)
2
11 -1 -59
( 78 -87) (107 -115)
14. 38
316. 36
326-328
2
11 -1 -59
57
2
Total Bonds and Interest Coupons Outstanding
Fiscal Agency Balance
12-11-59
3
15.00
45.00
8
17. 50
140.00
2
17. 50
35.00
16
18. 75
300.00
20
20.84
416.80
16
11. 25
180.00
20
12. 50
250.00
22
14. 38
316. 36
1
14.38
14.38
20, 635. 04
20,63 5.04
EM
WATERWORKS DEPARTMENT FUND
In accordance with instructions received, the books and records of the
Waterworks Department Fund
City of Salina, Kansas
have been audited for the year ended December 31, 1959, and we now submit
the following report based on that examination.
SCOPE OF AUDIT
The audit was performed in accordance with the general and specific re=
quired provisions of the Minimum Standard Audit Program, approved by the
State Municipal Accounting Board applicable to such funds. Tine audit included
a verification of the Assets and Liabilities of this fund at December 31, 1959,
in the manner and to the extent hereinafter indicated and a general review of all
revenue and expenses for the year 1959.
HISTORY
The Waterworks system, supplying the water needs of the residents of
the City of Salina, Kansas, was purchased from private interest in October,
1925, by the City and since January 1, 1926, has been operated as a municipal
activity. The Waterworks Department is governed by the City Commissioners.
BALANCE SHEET
The balance sheet of the Waterworks Department as at December 31,
1959, is presented in Exhibit "A ", and is briefly summarized below:
ASSETS
Plant and Property $4, 418, 607. 81
Current Assets 116, 928. 96
LIABILITIES, RESERVE -S AND SURPLUS
Surplus
Reserve for
Depreciation
Current Liabilities
Bonded Indebtedness
$2, 698, 361. 18
378, 141. 55
76, 034. 04
1, 383, 000. 00
$4,535,536.77 $4,535,536.77
y
APPLICATION OF FUNDS
The source and application of funds realized furing the period under re-
view are shown by the following statements:
Funds Provided:
From net income for the year ended December 31, 1959 $150,518.34
Add Back Depreciation taken for the year 1959, for which
no cash was required 36, 000.00
Decrease in Working Capital 167, 129.60
Total Funds Provided $353,647.94
Funds Applied:
To purchase of Plant and Equipment
$256,647.94
To payment of outstanding bonds
97, 000.00
$353,647.94
The decrease in working capital
represents
the net decrease of current
assets over current Liabilities as follows:
(Decrease)
Current Assets
1959
1958
Increase
Cash
9, 130. 54
61, 136. 90
(52, 006 ..36)
U. S. Bonds
50, 000.00
150, 000.00
( 100, 000.00)
Accounts Receivable
10, 901.90
6,625.90
4,276.00
Inventories
46, 482.48
49, 883.68
(3,401.20)
Deferred Charges
414.04
235.25
178.79
Total Current Assets
116, 928. 96
267, 881. 73
( 150, 952. 77)
Current Liabilities
Accounts Payable
13, 902.85
2,855.14
11, 047.71
Meter Deposits
26, 864. 00
25, 081.00
1,783.00
Expense Reserves
35, 267. 19
31, 921. 07
3, 346. 12
Total Current Liabilities
76, 034. 04
59, 857.21
16, 176.83
Net Working Capital
40,894. 92
208, 024. 52
167, 129.60
112"
PLANT AND PROPERTY
The net increase in Plant and Property Accounts is shown in Schedule
CURRENT ASSETS
Cash in Office and City Treasurer:
Cash on hand in the office was counted on January 2, 1960, and traced
at that time into the day's bank deposits.
Cash Disbursements for Meter Deposits Refunds, Miscellaneous Pay-
rolls, Freight, Express and Petty Claims are made from current cash on hand.
Reimbursement for these items is later received from the City Treasurer
through appropriations made by the Board of City Commissioners.
Cash in thehands of the City Treasurer was verified, and compared
with the records of the City Clerk. The payments of vouchers for the Water-
works Department are now being handled in the same manner as all other fund
payments, under the same type of authorization, and the warrant checks are
issued by the City Clerk and entered on his records, the same as those for
other funds and departments.
U. S. Bonds were on hand in the amount of $50, 000. 00.
Total billings for the year, plus outstanding accounts at the beginning of
the year were accounted for either in the form of cash received during the year,
discounts and rebated allowed, or outstanding accounts due at the close of the
year.
Inventory of materials and supplies represents the value of these items
on hand December 31, 1959, as inventoried under the supervision of the super-
intendent, who stated that the quantities were correct and the items were priced
at the lower of cost or market . The extensions and footings were verified.
CURRENT LIABILITIES
Accounts payable represent amount due on open account as at December
31, 1959, as shown by the City Clerk's Purchase Order Record.
The total outstanding deposits at the audit date, as shown by the General
Ledger, were reconciled to the detail of individual deposits. Your attention is
directed to the fact the interest on ,Meter Deposits is not paid by the Water-
works Department in accordance with the requirements of Section 12 -1322 G. S.
1935.
SURPLUS
The only changes in the Surplus Account was the addition of 1959 Gain.
92
RESERVE FOR DEPRECIATION
The following tabulation summarizes the changes in the Reserve for
Depreciation during the year.
Balance - January 1, 1959 $342,141.55
1959 Provision for Depreciation 36,000. 00
Balance - December 31, 1959 $378,141.55
The amount added to the Reserve Account in 1959, representing the de-
preciation expense for the year, was computed in the City Clerk's Office and
found to be satisfactory. The Reserve Account represents book reserve only,
as no funds are actually set aside or segregated.
INSURANCE
All Insurance purchased during the year was charged to Insurance Re-
serve. This account was $414. 04 in the red at December 31, 1959, showing
more cost than was provided for. A statement of the insurance coverage in
force at December 31, 1959, is presented in Exhibit "M" under the City Audit.
FIDELITY BONDS
Fidelity Bonds are in force in the amount of $5, 000. 00 each on the
Superintendent and Cashier of the Waterworks Department, as shown in Ex-
hibit "L" in the general report.
OPERATION
A detailed statement of profit and loss for the year 1.959 is presented
in Exhibit "B" and its supporting Schedule 'T' .
The Water Department paid $10, 000. 00 to the City during 1959. This
is considered a payment in lieu of Franchise, similar to that paid by other
utilities.
The method of recording the annual Prepayments was still being con-
tinued, the entire payment being credited to accounts receivable, resulting in
an Accounts Receivable control Credit Balance. Monthly, one- twelfth of the
prepayment is charged to the account and credited to Sales. Formerly, the
entire amount was credited direct to Sales, and did not enter into the Accounts
Receivable. Discussion of a preferable method of handling this was conducted
with the City Clerk and the Water Department Bookkeeper in prior years.
The amounts reserved for Sinking Fund Interest and for "Replacement
and Extension" are only bookkeeping entries, and are not set aside in a sepa-
rate bank account.
No adjusting entries were necessary to adjust the books to conform
with the audited balance sheet and profit and loss statement, since all neces-
sary entries had already been made.
We wish to express our appreciation for the co- operation of the Super-
intendent, Cashier, and other City Officials and Employees during the course
of the examination.
CITY OF SALINA, KANSAS
WATERWORKS DEPARTMENT
BALANCE SHEET
December 31, 1959
Assets
Fixed Assets
Plant and Property (Schedule 2)
Current Assets
Cash in Office
Cash - City Treasurer
Prepaid Insurance
Investments
U. S. Bonds
Accounts Receivable
Water Sales
Service Lines
Inventories
Meter Parts
Operating Stores
City Treasurer - Cash in Bank
"Sinking Fund" Waterworks Bond "A"
Principal & Interest
Total Assets
T 4- L.;1;+;..,.
Surplus January 1, 1959
Add 1959 Profit
Reserves and Deferred Charges
Depreciation
Sinking Fund Interest
Deferred Charges
T.;,";l;+;.
Meter Deposits
Refund Deposits
Bonded Indebt edness
Accounts Payable
Total Liabilities, Reserves & Surplus
3, 353.46
(27,582.92)
3,852.82
7,049.08
9, 715.82
36, 766.66
2, 547, 842.84
150, 518.34
378, 141.55
33, 912.96
49.23
26, 864.00
1, 305.00
1, 383, 000.00
13, 902.85
93
Exhibit "A'
$4,, 418 „607. 81
( 24, 229.46)
414.04
50, 000.00
10, 901. 90
46, 482.48
33, 360.00
4, 535, 536.77
2, 698, 361. 18
412, 103.74
1, 425, 071.85
4, 535, 536. 77
CITY OF SALINA, KANSAS
WATERWORKS DEPARTMENT
PROFIT AND LOSS STATEMENT
Year Ended December 31, 1959
Water Sales
Tapping Services
Surcharges
Gross Receipts
Less
Operating Costs (Schedule 1)
Depreciation
Add
Interest Received and Miscellaneous
Net Income
489, 977. 53
43, 555.89
7,802. 50
355, 358.80
36, 000.00
94
Exhibit "B"
541, 335. 92
391, 358.80
149, 977. 12
541. 22
150, 518. 34
CITY OF SALINA, KANSAS
WATERWORKS DEPARTMENT
OPERATING COSTS
Year 1959 Compared with 1958
Water Supply Expense
Well and Pump Repairs
Electric Power
Electrical Equipment Repairs
Well House Pump Signals
River Intake Pump Power
Total Water Supply Expense
Production Expense
Power
Pumping Station Labor
Fuel
Miner Supply and Expenses
Repairs - Pumping Station,
Lines and Equipment
Repairs - Electric Power
Equipment
Total Production Expense
Softening Expense
Labor
Electric Service
Gas Service
Building Operating Supplies
Chemicals
Repair Electrical Equipment
Repair Building
Total Softening Expense
Distribution Expense
Labor Foreman
Labor Meter Department
Main Repairs
Distribution Trucks
Meter Service and Supplies
Repair Services
Total Distribution Expense
Commercial and General Expense
Salaries - Accounting and
Collection
1959
154. 95
3, 921.93
113.63
762.48
2, 572.40
7, 525. 39
12, 276.00
12, 905. 30
462.08
65.44
1,014.07
74q n9
-27,515.91
34, 735.05
2,415.60
4, 115. 31
1,295.63
99, 885.62
2,644.34
9qq an
1AC, q`7C7, A
4,080.00
4, 596.40
4,800.00
2,055.09
880. 18
9R npn a"
44, 492.60
24, 213.45
95
Schedule "1"
1959
45. 20
887. 96
3, 115.59
666. 10
1, 789. 30
6, 504.:15
11, 228.132
12, 992. 80
334. 39
275. 60
1, 347. 78
27, 760. 75
32,888. 15
2, 091. 33
3, 175. 16
1,085.51
79, 779. 50
2, 751. 09
1tia 7n
121. 930.44
3, 900.00
4, 920.00
4, 800.00
1, 979. 87
576. 39:
27, 064. 57
43, 240. 78
22, 318. 56
Increase
IT7a11ron col
109. 75
3, 033. 97
(
3,001. 96)
96. 38
7Rq 1n
1,021.24
1,047.68
( 87. 50)
127.69
( 210. 16)
( 567. 79)
.554. 7R)
( 244.84)
1,846. 90
324. 27
940. 15
210.12
20, 106. 12
( 106. 75)
74.20
9q gar, n1
180.00
( 323.60)
75.22
303.84
1,016.36
1, 251.82
1,894.89
1959
Commercial and General Expense (Cont.)
Salaries - Meter Reading
Office upplieR
16,805. 30
and Expense
8,803.89
Printing & Postage
6,800.00
Insurance
2,400.00
Sales Tax
488.75
Travel
1,906.40
Social Security
3,311.66
Supt. and Engineer Salaries
7,770.00
Interest
48, 000.00
Payment to City
10, 000.00
Accounts Chared off
Total Commercial and
General Expense 130, 499.45
Depreciation 36-000-00
96
Schedule "1 "(font. )
1958
14, 835. 20
6, 712. 92
3, 950. 00
2,150.00
234. 07
1, 503. 75
2, 918. 31
7, 365. 00
47, 000.00
10, 000.00
878. 74
119, 866. 55
RA nnn nn
Increase
(Decrease)
1,970. 10
2,090. 97
2,850.00
250.00
254.68
402.65
393. 35
405.00
1,000.00
( R7R 7d1
10, 632. 90
Total Expense 391, 358.80 355, 302.67 36, 056. 13
97
Schedule "2 "
CITY OF SALINA, KANSAS
.WATERWORKS DEPARTMENT
PLANTS AND PROPERTY ACCOUNTS
Compared January 1, 1959 and December 31, 1959
Distrihution
Structures & Manholes
Cast Iron Mains
Hydrants
Valves & Valve Boxes
Stand Pipe Real Estate
Meter Boxes & Accessories
Sunset Stand Pipe
Total Distribution
Water Supply
Real Estate
Pump House & Derricks
Wells
Well Pumps & Meters
Flow Lines
Total Water Supply
Pumping Stations
Real Estate
Real Estate Improvements
Pump Houses & Stock
Land Underground Reservoir
Cottage
Reservoir
Electrical Meters, Pumps
Venture Meters
Underground Reservoir
Pipes & Piping
Water Softener Plant
River Intake Pump
Water Supply Exploration
Gypsum Hill Water Tower
12 -31 =58
41,836. 90
1, 408, 983.01
106, 337. 17
182, 133.71
60, 914. 36
204, 739. 22
94, 508.31
2, 099, 452.68
6,097. 50
24, 397. 56
203, 576.90
35, 163. 27
47, 824.04
317, 059. 27
16, 532.86
3,580.40
18, 750.84
21,626. 19
3, 927.91
28, 545.49
30, 572.28
6,185.44
183, 638.82
15, 186.88
1, 097, 056. 58
169, 099. 27
16, 190.07
49, 286.05
12 -31 -59
46,896. 90
1, 546, 024.62
131, 861. 37
196, 201. 31
60, 914. 36
226, 507. 15
94, 508. 31
2, 302, 914. 02
6, 097. 50
24, 397. 56
203, 576.90
35, 163. 27
47, 824. 04
317, 059. 27
16, 532. 86
3, 580. 40
18, 750. 84
21,626. 1.9
3, 927. 91
28, 545. 9:9
30, 572.28
6, 185. 9:4
183, 638.82
15, 186.88
1, 097, 056. 58
169, 099. 27
16, 190.07
99, 526. 69
Total Pumping Stations 1, 660, 179. 08 1, 710, 419. 72
Increase
5,060.00
137, 041.61
25, 524.20
14, 067.60
21, 767. 93
203, 461. 34
50, 240.64
50. 240. 64
General Equipment
Garage & Store Buildings
Trucks & Compressors
Chlorinator
Laboratory Equipment
Furniture
Water Office Improvements
12 -31 -58
13, 072. 04
21, 022. 28
6,686.40
3, 219. 07
6,800.29
Total General Equipment 50, 800.08
Total All Plants and Equipment $4, 127, 491. 11
98
Schedule 112 "(Cont. )
12 -31 -59 Increase
13,072. 04
21,022. 28
6,686.40
3, 219. 07
6, 800.29
50, 800.08
$4, 381, 193. 09
$253,701.98