Loading...
Audit - 1958 CITY OF SALINA, KANSAS FINANCIAL REPORT Covering the Period from January 1, 1958 to December 31, 1958 -.., D. N. Turner CER TIFIED PUBLIC ACCOUNTANT SALINA, KANSAS CITY OF SALINA, KANSAS INDEX C omme nts Exhibit "A" Summary Statement of Receipts, Disburse- ments and Balances of Cash and Investments Exhibit liB" Comparison of Actual Receipts with Budget Exhibit "C" Statement of Expenditures Compared with Budgeted Amounts Exhibit "D" Cash Receipts, Disbursements and Balances of the City Treasurer with Reconciliation of Disbursements Exhibit "E" Investments in Custody of City Treasurer Exhibit "F" Summary and Reconciliation of 1958 Tax Roll Showing Taxes Assessed and Collected by the County Treasurer and Remitted to City Treasurer and Lists of Uncollected Balances and Unremitted Balances ~ Exhibit "G" Statement of Taxes Received from County Treasurer Showing Current and Back Tax Received and Distribution to Funds on Basis of Assessments Exhibit IIH" Clerk of the City Court - Statement of Receipts, Disbursements and Balances of Cash Exhi bit "I" Summary of Police Records Exhibit "J" Summary of the Records of the City Building Inspector Exhibit "K" Comparison of Depository Bonds and Balances of Deposits Exhibit "L" Exhibit "MIl Exhibit IINII Exhibit "a" Exhibit "P" Fide lity Bonds in Force Insurance in Force Accounts Receivable Statement of Bonded Indebtedness Statement Showing Balances and Changes m Temporary Note Inde btednes s Page Numbers 1 14 15 16 17 18 19 20 21 22 23 24 25 26 27 28 29 30 Schedule "1" Schedule "1 - A" Schedule" 1- B" Schedule "1 - a" Schedule "l-b" Schedule "1 - c" Schedule "1 - d" Schedule Ill_e" Schedule "1- f" Schedule "l-g" Schedule" 1- h" Schedule "I - i" Schedule" 1- j" Schedule 111- k" Schedule "1- 1" Schedule" 1- mil Schedule 111- nil CITY OF SALINA, KANSAS INDEX (Cont.) Page Numbers General Operating Fund, Statement of Receipts, Expenditures, Liabilities and Balances 31 General Operating Fund - Detail of Receipts from Licenses, Fees and Permits 32 General Operating Fund - Departmental Break- down of Expenditures Compared with Budget 33 General Operating Fund - Detail of Expenditures - Mayor and Commissioners 34 General Operating Fund - Detail of Expenditures - City Manager 35 General Operating Fund - Detail of Expenditures - City Clerk and City Treasurer 36 General Operating Fund - Detail of Expenditures - City Building 37 General Operating Fund - Detail of Expenditures - City Attorney 38 General Operating Fund - Detail of Expenditures - City Court 39 General Operating Fund - Detail of Expenditures - Police Court 40 General Operating Fund - Detail of Expenditures - Engineering 41 General Operating Fund - Detail of Expenditures - Fire Department 42 - 43 General Operating Fund - Detail of Expenditures - Inspection 44 General Operating Fund - Detail of Expenditures - Park Department 45 - 46 General Operating Fund - Detail of Expenditures - Police Department 47 - 48 General Operating Fund - Detail of Expenditures - Street, Alley and Sewer 49 - 50 General Operating Fund - Detail of Expenditures - Garbage Department 51 Schedule" 1- 0" Schedule "l-p" Schedule "1_ q'l Schedule '11_ r" Schedule "1 - s" Schedule" 1- t" Schedule "2" Schedule "3" Schedule "4" , - Schedule" 5" Schedule "6" Schedule "7" Schedule "8" Schedule "9" Schedule "10" Schedule" 11" Schedule "11- a" CITY OF SALINA, KANSAS INDEX (Cont.) Page Numbers General Operating Fund - Detail of Expenditures - Waste Collection and Disposal 52 General Operating Fund - Detail of Expenditures - Sewage Disposal 53 General Operating Fund - Detail of Expenditures - Street Lighting 54 General Operating Fund - Detail of Expenditures - Traffic and Parking Control 55 General Operating Fund - Detail of Expenditures - Swimming Pools 56 General Operating Fund - Detail of Expenditures - Airport Department 57 Memorial Hall Fund - Receipts, Disbursements, Liabilities and Balances 58 - 59 General and Special Improvement Fund - Receipts, Disbursements and Balances 60 General Improvement Fund Receipts, Dis- bursements and Balances 61 - 62 Cemetery Fund - Receipts, Disbursements and Balances 63 - 64 Civil Defense Fund - Receipts, Disbursements and Balances 65 Public Health Fund - Statement of Receipts, Expenditures, Liabilities and Balances 66 Band Fund - Receipts, Disbursements and Balances 67 Library Fund - Receipts, Disbursements, and Balances 68 Noxious Weed Control Fund - Receipts, Disburse- ments and Balances 69 Trust and Agency Funds - Receipts, Disburse- ments and Balances of Cash 70 Firemen's Pension Fund - Receipts, Disburse- ments and Balances 71 Schedule 1111_b" Schedule "12" Schedule 111311 Schedule" 14" Schedule 1'15" Schedule" 16" Schedule "17" Schedule "18" Schedule 1'1911 Schedule "20" Schedule "21" Schedule "21- a") II "21-b") " "21-c"), Schedule "22" Schedule "23" CITY OF SALINA, KANSAS INDEX (Cont.) Page Numbers Police Pension Fund - Receipts, Disburse- ments and Balances 72 Industrial Development Fund - Receipts, Dis- bursements and Balances 73 Bond and Interest Fund - Receipts, Disburse- ments and Balances 74 Waterworks Department Fund - Receipts, Dis- bursements and Balances 75 Construction Fund - Receipts, Disbursements and Balances 76 Material Stores - Receipts, Disburseme nts and Balances 77 Airport Fund - Statement of Receipts, Disburse- ments and Balances 78 - 79 Street Machinery Fund - Receipts, Disburse.. ments and Balances 80 Clearing Accounts - Receipts, Disburseme nts and Balances 81 Parking Meter Fund - Receipts, Disbursements and Balances 82 Cash in Custody of City Treasurer and Summary Reconciliation of Bank Balances - Dec. 31, 1958 83 Outstanding Checks - Bank Reconciliations - 84 December 31, 1958 85 86 Cash in the Custody of the Clerk of the City Court M. J. Broom - December 31, 1958 87 Reconciliation of Fiscal Agency Accounts - Out- standing Bonds and Interest Coupons 88 WATERWORKS DEPARTMENT Comments 89 - 92 CITY OF SALINA, KANSAS INDEX (Cont.) WATERWORKS DEPARTMENT (Cant.) Exhibit "A" Waterworks Department Fund - Balance Sheet - December 31, 1958 Exhibit "B" Profit and Loss Statement - Year Ended December 31, 1958 Schedule I r I' r Operating Costs - Year 1958 Compared with Year 1957 Schedule "2" Plant and Property Accounts - January 1, 19S8 and December 31, 1958 Page Numbers 93 94 95 - 96 97 - 98 Salina, Kansas May 20, 1959 To The Mayor and The Board of City Commis sioners 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, 1958 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 spe- cific 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 appropriated to them by the City and other money which they may receive. We were not authorized to audit their activities and no report is being ren- dered on them. COMMENTS The following comments are presented for your information: SUMMARY STATEMENT OF RECEIPTS, DISBURSEMENTS, LL<\BILITIES AND BALANCES OF CASH AND INVESTMENTS - EXHIBIT "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 Treasur- er are presented at the foot of the exhibit. The cash receipts and dis- bursements together with the December 31, 1958 bank balances are shown in Exhibit "B". The detail of increases and decreases in the Fund Invest- ment 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 $49,425.93. 2 STATElvfENT OF EXPENDITURES COMPARED WITH -_.~--."'..~ ... BUDGET APPROPRIATION - EXHIBIT "C" This statement sets forth the disbursements charged against each fund and comparison with the 1958 Budget figures. All Fund expendi- tures were under the budgeted amounts with the exception of the Police Pension Fund, and Bond and Interest Fund. See comment on Library, also. EXHIBIT "D" Exhibit "D'I 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 1958 were found to be in accordance with the rates specified by ordinances and the limitations prescribed by the statutes. Classification of Salaries was scrutinized. GENERAL OPERATING FUND SCHEDULE "1", "I-A", "l-B", and "I-a" to "l-t" Disbursements of the General Operating Fund Departments in- creased by $173, 162.80 over the same Departments in 1957. The following summary compares the various General Operating Fund departmental Disbursements for the 1958 with those for the preced- ing year. Consolidated Fund partnlents 1"9 57 ~v1ayor nd 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 S e wa ge Street Lighting Traffic and Parking,. Airport Swimming Pools $6,102.16 9,450.60 34,834.70 11,197.61 8,377.92 16,757.77 2,599.57 27,572.87 174,193.82 15,110.24 41,589.58 186,901.41 100,261.84 128,649.47 9,966.36 37,019.76 36,415.12 46,782.09 3,025.44 11,496.23 Totals 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 $908,304.561,081,467.36 3 Increase (Decrease) $26,993.25 ( 78. 14) 10,466.95 (15.97) 499.96 (33.95) 92.97 4,399.15 34" 119. 9 5 (985.66) 21,286.82 16,540.78 6,780.63 6,106.09 7,221. 24 5,418.84 6,766.62 8,322.53 19,974.56 (713.82) 173,162.80 During the year the City collected $44,048.20 from licenses, fees and permits, a de.crease of $3,442.54 from the amount collected in 1957. 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 exa.mined. 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 1958, amounting to $13,417.23 for Gas and $49, 519.65 for Electric Franchise, was received by the City in May, 1959. This receivable is shown in Exhibit "E". Police Court Fines and Forfeitures in the amount of $59,702.00 were imposed during the year. This represents an increase of $4,384.00 over the preceding year. A statement prepared from the Police Court records is submitted in Exhibit "I". All but $4, 195.00 of 1958 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 $10,686.63, 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 estimates in Schedule" 1- B" and further analysis is shown in Schedules II 1 - a to 1 - t II . All payments were traced to the related warrants, and all vouchers 4 were exarnined and c;vex 10% m nUITlber 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 sig- nature was secured during the course of the audit. MEMORIAL HALL FUND - SCHEDULE "2" A comparison of the 1958 Rental and Concession recei.pts with those of 1957 is shown below: 1958 Rental and Concession 1957 Rental and Conces sion $3,798.78 3,105.26 1958 Increase from 1957 $ 693.52 GENERAL AND SPECIAL IMPROVEMENT - (SPECIAL FUND IN LIEU OF BONDS) - SCHEDULE "3" This fund was created in 1946 with the purpose of levying current- ly for the City's Share of Improvements made, instead of issuing bonds therefor. All receipts were from Current Ad Valorem Taxes, and dis- bursements were made in 1958 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 Caunty' s records. CEMETER Y 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 Receipts 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 "8" Ad Valorem Taxes and Sales Tax comprised all the receipts to this fund, and all disbursements were made to the Salina Municipal Band Board. LIBRAR Y FUND - SCHEDULE '19" Sales Tax comprised all the Receipts to this fund. This fund was discontinued as of the first of 1958, and all monies remaining were trans- ferred to the Salina Library. 5 BIND"\Nf.~ED CONTROL FUND - SCHEDULE" 10" All transactions in this fund appeared to be in order. Only receipts were from Ad Valorem Tax and Sales Taxes. TRUST AND AGENCY FUNDS - SCHEDULE "11" Stateulents of receipts, disbursements and balances of cash for all Tr~st and Agency Funds are included separately under the above schedule. Supporting Schedules "II-A" and "11- B" set forth comparison of Cash Re- ceipts and Disbursements with Budget Estimates for the Firernen I s Pen- sion Fund and the Policemen's Relief and Pension Fund respectively. Dur- ing 1958 the Firemen's Relief Fund received payments from State Insurance tax in the amount of $7, 730.37 for the year 195R" a decrease from 1957 of $362.13. 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 under $10, 000.00 by $123.04, and Firemen I s Pension is over by $4,457. 51. INDUSTRIAL DEVELOPMENT FUND - SCHEDULE" 12" There were no receipts during 1958. Disbursements rnade were In order. 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 exces s of the Budgeted amount by $31, 850.28. 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 include investments owned by the Waterworks Department. These investments are listed in detail on Exhibit "E". Additional comments, exhibits and schedules, pertaining entirely to the Waterworks Department, are submitted in a separate section at the back of this report. It should be noted that collections by the Waterworks Department on December 31, 1958, 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, :;00.00 is maintained in the Water- works Office. Liabilities at December 31, 1958, were not charged to the fund on the City books. Such amount is shown in Schedule "A" of this re- port, however. 6 A summary of the Waterworks Department's cash and investments at December 31, 1958, is shown below: Cash in the custody of the City Treasurer - General and Reserves $58,264.59 Investments in the Custody of the City Treasurer 150,000.00 Cash fund maintained in the Waterworks Department Office 1, 500.00 Total Cash and Investments shown on City records December 31, 1958, collections 209,764.59 1,372.31 Total shown on Waterworks Books 211,136.90 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 weH as the total receipts, disbursements and balances of all construction project accounts are shown therein. MA TERIAL 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 $23,000.00 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 MAC HINER Y AND EQUIPMENT FUND - SCHEDULE "18" $14,500.00 was received in this account during 1958. $1,880.00 was spent for Machinery and Equipment during 1958, leaving a balance of $12;620,00. CLEARING ACCOUNTS - SCHEDULE 1119" A grouping fund for all collection accounts, labeled "Clearingll 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 aggrement, 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 I s 7 sh Ba lance at the 'tJe nmng the year, the receipts and disbursements clearing the TI"easnxer's Bank Accounts during the year, and the Treasur- er 1 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, 1958, 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 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 1958 might be entered. The 1959 deposits shown on this reconciliation (Schedule "21") consisted of collections applicable to the year 1958. INVESTMENTS IN CUSTODY OF THE CITY TREASURER - EXHIBIT "E" This Exhibit sets forth a des cription 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 May 8, 1959, as of December 31, 1958, 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 01 the 1957 taxes collected by the County Treasur- er was traced into the various City of Salina 1958 Fund Tax Accounts main- tained on the records of the Salina County Treasurer. From the records ulaintained by the County Treasurer and without a detailed examination, it appeared that the County had distributed to the City its share of 1957 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 1957 TAX ROLL SHOWING . TA)<:.~S ASSESSED AND COLLECTED BY THE COUNTY TREASURER AND UNCOLLEC TED 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 1957 taxes assessed, but not collected by the City. 8 ST/\TEi'vtE:J\fT OF' AXES RECEIVED FROM THE COUNTY TREASURER SHOWING CURRENT AND DELINQUENT TAXES AND DISTRIBUTION TO FUNDS ON BASIS OF ASSESSMENT - EXHIBIT I'G'I This statement shows the total amount of taxes received by the City during the year 1958, 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 re- ceived. The individual fund statements of receipts, disbursements and bal- ances of cash for tax levying funds, Schedules" III 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 arid accounting officer. All items of cash received, except taxe s 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 Chy Treasurer are provided with standard triplicate receipt forms numbered by the printer, and a receipt is issued for each individual collection made by these officers. The City Clerk deposits collections made through his office on the average of every two or three days, and a test check of his records indicate 'that his collections were made intact and promptly. The City Treasurer reports each of his collections separately to the Clerk, and such collections are recorded on the Clerk's cash receipts record. The City Clerk's records indicated that the City Trea.surer had promptly deposited all sums of money co:ming into his hands. During 1958 H. H. Eberhardt, City Treasurer for many years, passed awa.y, and Don Harrison was appointed to be the new City Treasurer. Duplicate 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 auditor scrutinized the fund classification of the receipts, as shown on the Clerk's cash record, for verification of fund distribution, and 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 entries in the cash receipts record were also test-checked into the re- ce~~pts 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 Clerkls 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 were approved as depositories by the Governing body on June 19th, 1933. The First Trust Company was ap- proved as a depository on January 15th, 1957. No cash was on hand in the office of the City Clerk at January 1, 1959, 9 si::ce all cash rece d \;/as r:eposited intact. All 1959 deposits applicable to the year 1958 were entered on the books as at December 31, 1958. Certai;" collections made in 1958 were applicable to the year 1959, and are shown lrl a separate fund called 1959 receipts paid in advance, and are in- c ~).ded in "e lea ring Accounts II., Disbursements: All claim vouchers paid during the year were examined and test-checks of postings and extensions were made. Claim Vouchers were test-traced into the Clerk's ordinance registers, and the fund distri- butions were all checked to the General Ledger Sheets. The rnathematical accuracy of the City Clerk's warrant registers were proven, and the fund totals of each appropriation ordinance were traced into the fund ledger, Postings were test -checked from the Clerk I s warrant register to the dis- bursements 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 rnvestments of each City Fund. All postings to the Fund Ledger were traced from their source into the Fund Ledger, and the mathelnatical ac- curacy of the Ledger was proven. Fund Ledger Balances were computed, and a total balance was abstracted from that record. Treasurer's Records: The Treasurer's record of checks issued, and de- posits made, and bank balances is maintained by a bookkeeper in the office 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 "D'i. CLERK OF THE CITY COURT STATEMENT OF RECEIPTS, DISBURSEMENTS AND BALANCES OF CASH - EXHIBIT 'IH'I 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 1958. These figures were taken frorn the records of the Clerk of the City Court. A comparison of fees on h..'lnd and cash balances as of December 31, 1958, is shown as the foot of the statement. A list of the individual case balances are not set forth in this report, since it is a part of the Clerk's permanent records, and was verified to the Case Ledgers. Reconciliation 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 checks with dis- 10 bu.rsernents as rede.'l., proof of monthly Postings by addition, by com- parison of an d~Ii(ate receipts to the receipt record, and cOtnparison 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 ;lnd 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 Police Court. Entries on the Police blotter show the amount of the Appear- ance Bond deposited; fine iUlposed 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 numbered case envelopes which are accumulated until the end of each Blot- ter Page, when these envelopes, together with other similarly numbered case enve lopes containing fine s, 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 wh:.ch he submits to the City Clerk, together with the cash received. This auditor was author- ized 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 disrnissals. The analysis of fines imposed for the year 1958, as prepared and submitted by the Police Department to the City Manager, was examined and f::mnd approximately correct. SUMMAR Y OF POLICE COURT RECORDS - EXHIBIT "1" This exhibit shows the January 1, and December 31, 1958, balances of uncollected fines by the following years: 1956 and 1957, together with the 1958 collections, paroles, workouts, and dismis sa Is 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 tnade from duplicate receipts to the envelopes, and from enve lopes to the Police Blotter. Page footings of the Judge ~s Blotter were proven and compared with the page analysis for each mont~~ Tests of monthly fines and collections were made for the year 1958 fr'o'm the Blot- ter, and compared with those reported to the City Clerk and City Manager. SUMMAR Y OF THE RECORDS OF THE CITY BUILDING INSPECTOR - EXHIBIT "JII This exhibit shows a classification of the collections rnade by the building inspector, together with the remittances made to the City Clerk during the period from January 1, to December 31, 1958. Cash received from the collection of fees and issuance of permits 1 1 as ShO'Nl'1 the cluj') lcate receipts, were traced into the Register ci Collec- tions maintained in the Building Inspector's Office, and from that Register to the monthly reports and remittances to the City Clerk. Fee charges ap- pear to be in accordance with the rates set by ordinances. Net over- payment in the amount of fifty cents was found. COMPARISON OF DEPOSITORY BONDS AND BALANCES OF DEPOSIT - EXHIBIT "K" This statement compares the balances on deposit as at December 31, 1958, with the amounts of depository bonds pledged by the banks as collateral to assure the payment of these deposits. The local hanks have pledged United States Government or Kansas Municipal Bonds as collater- al for deposit of public moneys. It appeared that there was sufficient col- lateral 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 II VI Fidelity bonds in Force as of December 31, 1958, as detailed under the exhibit were inspected and checked to the statutes and 1948 revised ordinances to determine that such bonds meet statutory requirements as to type, amount and approval. All Fidelity Bonds, except those of the Clerk of the City Court and the Marshal of the City Court, are in custody of the County 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 con- firmed 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 the City Commissioners should be increased to $10,000.00, INSURANCE IN FORCE - EXHIBIT "Mil 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 Policie scarry 90% co-insurance. 12 Insurance coverage on other properties not included in the above groups and other types of protection are listed separately. Insurance cover- age pertaining to the waterworks department is shown separately on a sched- ule 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 busines s in the State of Kansas. ACCOUNTS RECEIVABLE - EXHIBIT "NII Accounts due to the various funds of the City as at December 31, 1958, as determined by our examination are shown on this exhibit. No in- dependent verification was made with debtors. This exhibit does not include unpaid taxe s . ACCOUNTS PAYABLE No separate schedule has been presented of accounts payable, as they are clas sified by funds under Exhibit "AlI. 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, 1957, and December 31, 1958, together with bonds issued and retired during 1958, The following statement shows amount of bonds maturing each year. Year Due Due Each Yea.r Total Bonds $ 1959 1960 1961 1962 1963 1964 1965 1966 1967 1968 1969 1970 1971 1972 1973 1974 1975 1976 1977 1978 $723, 199.5!3 735;043.40 690,000.00 589,000.00 582,000.00 511,000.00 497,000.00 423,000.00 384,000.00 297,000.00 210,000.00 152,000.00 95,000.00 95,000.00 95,000.00 33,000.00 33,000.00 33,000.00 33,000.00 33,000.00 $6,243,242.95 13 The following schedule shows the total Bonded Indebtedness outstand- ing at the close of each of the last ten years. Bonded Indebtedness December 31, 1948 1949 1950 1951 1952 1953 1954 1955 1956 1957 1958 $1,027,014.09 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 RECONCILIA TION OF THE CITY OF SALINA FISCAL AGENCY ACCOUNT - SCHEDULE "22" The balance shown as unpaid December 31, 19 58,[,a;9.,1:)f~eri;con"'" firmed by the State Accountant. Cancelled bonds and coupons paid by the Fiscal Agency during the year 1958 were carefully examined and checked against the bond record, and found to be proper charges. TEMPORAR Y NOTE INDEBTEDNESS - EXHIBIT "P" This statement shows, the amount of Temporary Note Indebtedness owed by the City at December 31, 1958. 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'l'" 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 wish to express 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, 1958, and the results of its operations for the period from January 1, 1958, to De- cember 31, 1958, inclusive. We further certify that, subject to the comments pertaining to the Waterworks Department Fund, as shown on the pages immediately following Schedule "23" of this report, the exhibits and schedules pertaining to the 14 Waterworks Department Fund correctly reflect the financial conditions of that Fund as at December 31, 1958, and the results of the operations of that Department for the period from January 1, 1958, to December 31, 1958, inclusive. Respectfully submitted, Dewey N. Turner ~-j Dewey N. Municipal Pu ~ic Accountant, #97 in charge of and active ly engaged an this audit. l i i r r I I . t I' 'iL/ 15 'A" ',..,..IWlIM .....~m EXhibit AND CITY OF SALINA, KANSAS SUMMARY STATEMENT OF RECEIPTS, DISBURSEMENTS, BALANCES OF CASH AND INVESTMENTS JANUARY 1 1958 to DECEMBER 31 1958 -<00 . ...... Cash Balances 12 - 31 - 58 Unencumbered Cash Liabilities 12-31~58 12-31-58 Charges .1958 Cash Accountability Unencumbered INCLUSIVE ;t;~'\Receipts 1958 Unencum- bered Cash 1-1-58 Liabilities 1-1-58 Paid in '58 Cash Balances 1-1-58 863.02 530.07 67 11 48,403.27 5.306.91 5 6 "1 If 1 19, 459 6.223 36 14 467 424 081 12 1 11 30 100,927 18.647 1 041,982.63 14.486.98 1 944.48 160.32 58 4 43 92 19 21 42 99 51 49 59 96 80 669 342 861 440 35 67. 457. 576. 264. 876. 985 4, 1, 14, 42, 58, 9, 211 3.072.98 66.08 669.43 269.94 795. 11 440.21 35.42 67.99 457.51 576.49 264.59 876.96 , J. 1 14, 42, 58, 9, 000.00 158.88 514.91 398.00 960.00 373.99 484.59 069.73 409 . 21 500.70 469.89 45 43 12 15 9 6 1 10 733 653 13 43 8, 02 21 42 99 58 24 70 29 85 45,669. 44,428. 14,310. 15, 838. 9,995. 6,373. 1,552. 24, 527. 775,985. 711,765. 23,346. 06 86 61 36 71 10 62 53 86 36 17 85 519 502. 221. 207. 850. 131. 292. 584. 2t3. 489. 777 44, 43, 12, 15, 9, 5, 1, 11, 702, 649, 11, 37 96 41 85 71 89 96 71 84 93 68 150. 925. 088. 630. 144. 242. 259. 942. 771. 275. 569. 1 2 1 12 73 62 11 408.22 627.28 377.26 112.57 32 1 1 352.70 787,60 150.37 303.22 200.98 630.85 144.71 242.89 259.96 942.71 771. 84 275.93 569.68 91 5 1 2 2 1 12 73 62 11 Cash FUnds Budgeted General Operating Memorial Hall General & Special Improvement General Improvement Cemetery Public Health Band Library Noxious Weed Firemen I s Pension Bond & Inte re s t Waterworks Police Pension YEAR, ~....... 24 56.849 136.56 155 40 ()38.231 2, 793.367.96 2, 259 563, 2, 11 108 230 33 525. 35, 44 265.633 795.31 875.12 975.97 620.00 939.74 777.53 722.84 868.92 9, 12, 14, 12, Lt ~, 44, 15, 10 795. 31 875. 12 975.97 620.00 939.74 777.53 722.84 9, 12, 14, 12, 4, 44, 15, 2 59 . 0 1 278.95 780.63 880.00 574.40 982. 10 1 032 109 1 13 3 3 11,054.32 045, 154.07 124,756.60 14,500.00 18, 514. 14 48,759.63 15, 722.84 3, 16 48 00 14 39 00 758 785. 500. 999. 110. 365 858, 110, 14, 15, 14, 2, 054.32 395. 91 971. 12 2,515.00 34,649.24 15,357.84 98 04 78 23 03 19,248. 1,614 7,702 155,14:1 , 367,127 712.50 69,392.00 5,503.87 75,547.78 302,232. % 3, 16:5, 745~ 57 532.340.67 5,729.005.42 10.868.92 98 04 '70 I U ~55, 141.23 .- - .---- 310.277.79 56.849.24 3,312,836.90 5.951. 068. 30 13 09 3,467,97E. --- 6.261.346 56 00 232. 866 302, 567, Funds Not Budgeted Industrial Develop- ment Construction Clearing Accounts Street Machinery Material Stores Firemen's Re lief Cemetery Endowment Hillcrest Memorial Endowment Hillcrest Memorial Trust Parking Meters ,/ Civil Defense Airport T ota ls Totals 11 186 13 054.32 395. 91 971. 12 515.00 649.24 357.84 11 186 13 2, 34, 15, 248. 614. 702 19 1 7 643.50 344.42 248.89 815.00 1 75 5 67 868.92 643.50 59 3 . 40 862.93 547.78 10, 1, 94, 6, 71; . -, .., 25 71 67 00 40 06 797 931 201 359 10, 25 1 67 00 40 06 797 931 201 359 10, 25 1 35.525.33 Funds All Totals 518.75 000.00 40 50 000.00 000.00 4, 150, 44,518.75 300.000.00 Investments Firemen's Relief Waterworks MausoleUln Endow- ment T}"1).st 10 85 , J. 4.833 ------ 195,351 54.000.00 - 10 85 833 351 ..1 -, 349 T ota Is 16 Exhibit liB" CITY OF SALINA, KANSAS STATEMENT OF RECEIPTS, COMPARED WITH BUDGETED AMOUNTS -'-~".'""..- January 1, 1958 to December 31, 1958, Inclusive Actual AUlOunt Amount Receipts 1958 over under 1958 Budget Budget Budget Tax-Levying Funds General Operating 1,041,982.63 1,039,586.02 2,396.61 Memorial Hall 14,486.98 13,833.71 653.27 Cemetery 12,221.61 11,201.73 1,019.88 General &: Special Improvelnent 44,519.06 44,381. 98 137.08 General Improvement 43,502,86 43,190.79 312.07 Public Health 15,207.36 15,045,60 161.76 Band 9,850.71 9,872,82 22, 11 Noxious Weed 1,292.62 1,303.04 10.42 Firemen's Pension 11,584.53 9,704.54 1,879.99 Police Relief &: Pension 11,777.17 10,733,98 1,043.19 Bond &: Interest 702,213,86 660,359.25 41,854.61 -- Total Tax-Levying Funds 1,908,639.39 1, 859, 213. 46 49, 4:~.5. 93 -- -- Non-Tax-Levying Funds Library Waterworks Clearing Accounts Construction Civil Defense Stores .Firernen1s Relief Hillcrest Memorial Trust Hillcrest Memorial Endowment Street Machinery Parking Meter Revenue Cemetery Endowment Airport 5,131 10 649,489,36 1 i Q,7 8 5, 48 2,858,758.~6 5,503.87 15,999.:4 1"-1, 110. ~)9 712, :,0 71.25 14,500.00 69,392.00 365.00 75,547.78 TotalNon-Tax-Levying Funds 3, 820,366.03 Total - All Funds 5,729,005.42 17 J~xhibit "C" CITY OF SALINA, KANSAS COMPARISON OF ACTUAL DISBURSEMENTS WITH THE BUDGET January 1, 1958 to December 31, 1958 Tax-Levying Funds General Operating Memorial Hall General & Special Improvement General Improvement Cemetery Public Health Band Library Noxious Weed Firemen's Pension Police Relief & Pension Bond & Interest Total Tax-Levying Funds N on- Tax-Levying Funds Waterworks Clearing Accounts Construction Stores Accounts Firemen's Relief Hillcrest Memorial Trust Ai.rport Civil Defense Parking Meters Street Machinery Industrial Development Total Disbursements Exhibit "A" 1,081,467.36 12,424.14 45,000.00 43,158.88 12,514.91 15,398.00 9,960.00 6,373.99 1,484.59 10,069.73 13,469.89 733,409.21 1,984,730.70 653,500.70 109,780.63 3,032,278.95 13, 574.40 3,982. 10 1,643.50 67,845.00 5,248.89 75,344.42 1,880.00 1, 259 . 0 1 Total Non-Tax-Levying Funds 3,966,337.60 Total - All Funds 5,951,068.30 Anticipated Disbursements "Budget" Amount under "Budget" Amount over IIBudget'l 1,081,933.00 465.64 13,950.00 1,525.86 45,000.00 43,400.00 241.12 12, 575.00 60.09 15,398.00 9,960.00 5,808.42 565.57 1, 500.00 15.41 10,770.00 700.27 12,150.00 1,319.89 731,348.00 2,061.21 1,983,792.42 938.28 - - 18 Exhibit "D" CITY OF SALINA, KANSAS CASH RECEIPTS, DISBURSEMENTS & BALANCES OF THE CITY TREASURER WITH RECONCILIATION OF DISBURSEMENTS January 1, 1958 to December 31, 1958, Inclusive Balance January 1, 1958 567,866.00 Receipts (Exhibits "A" and "B") 5, 7;~9,005. 42 Total Accountability 6, 296,871. 42 Disbursements 1958 Budget Charges 5,951,068.30 35,525.33 Plus 1957 Liabilities Paid Less Liabilities Dec. 31, 1958 5,986,593.63 56,849.24 5, 92:9, 744. 39 367,127.03 Balance December 31, 1958 Cash Decembe r 31, 1958 The Farmers National Bank 138,494.89 93,952.15 84,679.99 The Planters State Bank The National Bank of America The First Trust Company 50,000.00 Total Cash in Banks 367,127.03 ~ SALINA, KANSAS OF CITY TREASURER 1958 CITY OF INVESTMENTS IN CUSTODY December 31 -~......~~ Balance 1-1-58 Ide ntifica tion Numbe r Due Date Interest Rate * 23,518.75 21,000.00 44.518.75 524-528 579 - 598 Various 1-1/2% C' Fund Firemen's Relief City of Salina Bonds City of Salina Notes Total Waterworks - - - U S Treasury Bonds 00 000. 300, 10 833 4, 400-404 3% 000 Bond $~, Mausoleum Endowment Salina Water Revenue * 25 ,:.Ji. 20 'F" Exhibit CITY OF SALINA, KANSAS SUMMARY & RECONCILEMENT OF THE 1957 TAX ROLL", SHOWING TAXES ASSESSED BY COUNTY CLERK, COLLECTED BY COUNTY TREASURERAND REMITTED TO CITY TREASURER AND LIST OF UNCOLLECTED AND UNREMITTED BALANCES DECEMBER 31. 1958 Total Collections T ota 1 Protested Tax Held Total Current Collections Available for Distribution Adjusted Tax Roll D & E and Abated Tax Added Tax Original Tax Ro II Uncollected 180.78 503.67 684.45 180.32 10. 10. 48,672.32 546,642.58 595. 3 14. 90 9,357.90 ./ 68 68 87 868. 868 14 48,672.32 545,773.90 594,446.22 9,343.03 68 88 43 53 02 92 26 ~9 39 846 748 133. 258. 178. 22. 106. J~~! 671 00 16 95 19 10 97 84 54 05 44,062 38,971 6, 959 13,441 9,254 1, 172 5, 530 6,406 399,289 02 93 06 36 70 86 79 18 52 70 61 11 21 14 1 8 10 634 98 23 89 83 40 11 05 36 53 991 909 948 419 239 171 522 396 654 43, 38, 6. 13, 9, 1, 5, 6, 398, 10 25 35 22 68 04 38 72 12 89 10 20 44 853 146 999 538 48, 557, 605, 9, 05 31 36 26 34 300. 334 22 I. 1, 399.54 664.52 064.06 96.98 2, 5, 8. 61 04 65 50 487 782. 269 463 46, 552, 599, 9, 908 720 093 699 432 195 637 529 960 44, 39, 7, 13. 9, 1, 5, 6, 406, 81 70 56 97 01 79 16 24 80 104 92 16 31 22 2 13 15 949 59 83 12 28 89 15 32 39 59 456 403 72 139 95 12 57 66 4. 13 7 90 91 82 41 24 53 94 05 65 556 408 037 592 358 186 592 478 772 44, 39, 7, 13, 9, 1, 5, 6, 403, General Operatin Intangible Tax Tangible Tax Total General Operating Memorial Hall General & Special Improvement General Improvement Cemetery Public Health Band Noxious Weed Firemen 1 s Pens ion Police Relief & Pension Bond & Interest Funds 7, Total Ad Valorem & Intangible Taxes 953.54 20, - 760.60 129, 1, 717.97 1, 128,042.63 1 14 714. 1, 150, 66 605. 2, 20 602. 13, 717 . 60 1, 139, 58 85 45 00 5,370 1, 909 4, 126 59 77 82 40 00 312 543 690 401 211, 71, 17. 77 82 40 00 312 543 690 401 211 71 17 35 67 85 00 683 453 816 460 216, 73, 21. 94 00 62 6. 29 67 85 00 746 453 816 466 216, 73. 21, Spe cia Is Paving Sewer Wa te r Weeds ~ I , r . , t , , l , t I ~ , 465.88 419.42 11, -,....~ 32, 947.99 708.59 300, 430, 1 717.97 I, 947. 99 990.62 300, 428, 1, 87 128.01 413. 312, 1, 463, 68.94 674.60 2, 20 602. 13, 81 41 482. 200. 312, 452, I, Specials Funds All Total T ota 1 . ~ I 1 . . r , ~ , . 21 Exhibit "G" CITY OF SALINA, KANSAS STATEMENT OF TAXES RECEIVED FROM COUNTY TREASURER SHOWING 1957 TAX AND PRIOR YEARS' TAXES RECEIVED AND DISTRIBUTION TO FUNDS - YEAR 1958 Funds Ad Valorem & Intangible Tax General Operating Ad Valorem Intangible Total General Operating Memorial Hall General & Special Improvement General Improvement Cemetery Public Health Band Noxious Weed Firemen's Pension Police Relief & Pension Bond & Interest Total Ad Valorem & Intangible Specials Paving Sewer ( 1) Wa te r (2)Weeds Total Specials Total - All Funds Prior Years Totals 1957 5,704.50 545,773.90 551,478.40 90.00 48,672.32 48,762.32 5, 794. 50 594,446.22 600,240.72 114.77 9,343.03 9,457.80 527.08 43,991.98 44,519.06 502. 50 38,909.23 39,411. 73 88.96 6,948.89 7,037.85 230.67 13,419.83 13,650.50 75.09 9,239.40 9, 3 14. 49 14.87 1,171. 11 1,185.98 96.28 5,522.05 5,618.33 108.64 6,396.36 6,505.00 3,692.04 398,654.53 402,346.57 11,245.40 1, 128,042.63 1,139,288.03 2,977.35 211,312.77 214,290.12 1,678.50 71,543.82 73,222.32 290.10 17,690.40 17,980.50 19.00 401. 00 420.00 4,964.95 300,947.99 305,912.94 16,210.35 1,428,990.62 1,445,200.97 (1) to Water Fund - Accounts Receivable (2) to General Improvement - Weed Cutting 22 Exhibit "H" CITY OF SALINA, KANSAS CLERK OF THE CITY COURT STATEMENT OF CASH RECEIPTS, DISBURSEMENTS AND BALANCES January 1, 1958 to December 31, 1958, Inclusive Balance January 1, 1958 $2,428.25 Receipts City Fees Sheriff Fee-s Judicial Fees Fines Costs Miscellaneous 10,690.93 1,327.16 163.80 8,59-5. 89 505.58 21,849.13 Total Receipts 43,132.49 45,560.74 Total Accountability Disbursements City Fees to City Clerk Sheriffs I Fees .to Sheriffs Judicial Fees to County Treasurer Fines Permitted to County Treasurer Cost Returned Miscellaneous 10,686.63 1, 597. 22 163.65 8,062.32 533.82 22,030.30 Total Disbursements 43,073.94 2,486.80 2,726.85 240.05 ( 59. 50) Balance December 31, 1958 Balance Per Case Ledger Difference December 31, 1958 Difference December 31, 1957 Dec. 31 1955 1956 1957 Cash in Bank 1,568.25 1,720.96 2,194.41 Cash on Hand 238.29 88.09 203.48 T;)tal Cash Accounted 1,806.54 1,809.05 2,397.89 Case Balances 1, 8 59 . 00 1,880.80 2,368.75 Cash Long (Short) of Case Balances (52.46) ( 71. 75) (29.14) 1958 2,455.57 * 178.65 2,634.22 2,726.85 (92.63) Note: ':< Cash was counted May 5, 1959, and worked back to December 31, 1958, a-n-dshowed a balance of $Z95. 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 SUMMAR Y OF POLICE RECORDS 1956 to 1958, Inclusive 1956 1957 1958 T ota Is Fines Imposed Balances January 1, 1958 280.00 6,020.50 6,300.50 1957 Fines Added 165.00 165.00 V 1958 Fines Imposed 59,702.00 59,702.00 Total Accountability 280.00 6,185.50 59,702,00 66, 167.50 Accounted For by: Cash Collected and Remitted to City Clerk 130.00 2,165.50 52,664.00 54, 959. 50 Fines Worked Out 45.00 30.00 1,305.00 1,380.00 Paroled and/or Dismissed 260.00 2,960.00 1,538.00 4,758.00 Dismissals - Reinstated (160.00) (160.00) Adjustments (155.00) ( 40.00) (195.00) Total Net Credits 280.00 4,955.50 55,507.00 60,742.50 Balances December 31, 1958 ':< 1, 230.00 . 4,195.00 5,425.00 $10.00 ':< 1, 220.00 -'- -,- Paid Janua:t"y, 1959 Dismis sed prior to audit in 1959 24 Exhibit "3" CITY OF SALINA, KANSAS SUMMARY OF THE RECORDS OF THE CITY BUILDING INSPECTOR Year 1958 Collections Building Permits and Inspections Gas Inspections Plumbing Inspections Electric Inspections Sign Permits Radio and T. V. Antenna Permits Air Conditioners Fence $7,708.50 628.00 1,275.25 3,733.90 18.50 276.00 3.00 87.00 Total Collected - 1958 $13,730.15 13,730.65 Total Remitted - 1958 Overpaid .,.50 Receipt # 18065 Plumbing $2.00 Posted $3.00- Receipt #22979 Gas 2.50 Posted 2.00 .50 "/ 25 Exhibit "K" CITY OF SALINA. KANSAS COMPARISON OF DEPOSITORY BONDS AND BALANCES OF DEPOSITS December 31, 1958 Names of Accounts Farmers National Bank Depositories Planters National State Bank of Bank America First Trust Company Donald Harrison, City Treasurer W. T. Broom, Clerk of the City Court 138,494.89 101,784.05 84,429.99 50,000.00 Totals 4,052.35 142,547.24 101,784.05 84,429.99 50,000.00 10,000.00 10,000.00 10,000.00 10,000.00 Le s sF. D. 1. C. Balances to be Secured by Collateral 132,547.24 -~91,784.05 74,429.99 40,000.00 Required 70% 92,783.00 64,248.80 52,101.00 28,000.00 Bonds Deposited by Banks 370,000.00 314,500.00 310,000.00 50,000.00 Name >:<Harold Jaeger >:<Ed P. Wenger >:<Don McCune >:<Ralph Exline ':<Carl Ramsey W. J. Broom Loren A. Lemon Leland Srack H. E. Peterson D. L. Harrison Lois M. Todd H. M. Eller Harold F. Harper Carl D. Johnson Henry Eberhart Glenn M. Horner CITY OF SALINA, KANSAS FIDELITY BONDS IN FORCE December 31, 1958 City Commissioner 4- 5-57 City Commissioner 4- 6-55 City Commissioner 4- 5-57 City Commissioner 4- 5-55 City Commissioner 4-12-55 Clerk of the City Court 4-lQ-58 Marshal ofthe City Court 4-10-58 City Manager and Supt. of Waterworks City Clerk and Director of Finance City Treasurer Waterworks Cashier Police Judge City Engineer Building Inspector City Treasurer (1-1-58 to 6-1-58) Manager, Salina Municipal Airport Title >:<Cities under 30,000 population ~;5, 000. 00 Bond for Commissioners and Mayor over 30,000 population $10,000.00 Date Effective 2 - 1- 52 1- 1-53 1- 2-26 3- 9-37 1-15-46 3 -10 - 58 26 Exhibit" L" Da te of $ Expiration Amount 4- 9-61 5,000.00 4- '~;i,9, 5,000.00 4- 9-61 5,000.00 4- 5-59 5,000.00 4-12-61 5,000.00 4-10-59 2,000.00 4-10 - 59 2,000.00 Indefinite 5,000.00 " 5,000.00 " 50,000.00 II 5,000.00 II 1,000.00 II 5,000.00 1,000.00 Deceased 50,000.00 Indefinite 5,000.00 CITY OF SALINA, KANSAS INSURANCE IN FORCE December 31, 1958 City Group Building and Contents Waterworks Group Water Tower Pumping Stations & Contents 1/2 Ton Pickup Truck Safe Workmen's Compensation Manufacturers & Contractors Water Softener Sewage Disposal Group Building and Contents Building and Contents Memorial Hall Group Building and Contents Owners, Landlords & Tenants Workmen's Comp & Lia bi li ty Municipal Airport Hangars Ticket Office Liability Miscellaneous Rolling Stock Messenger Cemetery Dwelling & Garage Steam Boiler Cameras Forgery Animal Shelter Money Robbery Type of Coverage Fire & Ext. Windstorm Fire & Ext. Compo Burglary Lia bility Accidents Fire & Ext. Fire & Ext. Fire & Ext. Fire & Cont. P&P Damage Fire & Ext. Fire, Theft, etc. Fire & Ext. Explosion $ Amount of Coverage 584,090.00 142.500.00 49,600.00 760,000.00 225,000.00 3,500.00 231,000.00 25/300,000.00 123,000.00 25-50-5 1,250.00 7,000.00 25,000.00 205.00 10,000.00 5,000.00 4,400.00 27 Exhibit "M" Co-Insurance 0/0 90 90 90 CITY OF SALINA, KANSAS. ACCOUNTS RECEIVABLE December 31, 1958 General Operating Fund Police Fines Gas and Electric Franchises $5,425.00 62,936,.88 Total General Operating Cemetery Fees 28 Exhibit "N" 68, 361. 88 540.00 29 0" Exhibir- CITY OF SALINA KANSAS STATEMENT OF BONDED INDEBTEDNESS - December 31 1958 Amount Outstanding 12-31-58 New Issues 1958 Amount Paid 1958 Amount Outstanding 1-1-58 Amount of Original Is sue Rate % Final Maturity Date Da te of Is sue 0.00.00 000.00 000.0.0 0.00.00 000.00 000..0.0 000.00 15, 24, 57, 40, 52, 310, 937, 43,000.00 20,000.00 7,000.00 11,000.00 16,000.00 24,000.00 19,000.00 10,000.00 11,000.00 63,000.00 63,000.00 .000.00 .000.00 .000.00 .000.00 .000.00 .000.00 .000.00 000.00 000.00 000.00 .000.00 43, 20, 7, 11, 31, 48, 76, 50, 63, 373, 1,000, 00 00 23 57 00 .0,6 86 68 97 76 00 475,000. 203,250. 68,912. 110,020. 175,000. 2i2;,69T. 195,850. 104,676. 107,625. 625, 700. 000,000. 1. 25 1. 75 1. 50 1. 75 25-1. 50 1. 125 1. 25 2.50 .5-1.75 3.50 5-3.625 1 1 1958 1958 1958 1958 1959 1959 1961 1962 1963 1963 1973 12-1-47 2-1-48 7-1-48 10-1-48 6 - 1 - 49 12-1-49 12-1-50 12-1-51 12-1-52 7-1-53 8-1-53 84,00.0.00 8,0.00.00 167,000.00 193,000.00 94,0.00.00 56,.000.00 543,000..00 58,000..00 28,000.00 230,0.00.0.0 96,00.0.00 60,0.00.00 34,0.00.00 477,00.0.00 159,000.0.0 337,0.00.00 300,00G.00 466,407.30 00 00 00 00 00 00 00 00 00 00 00 00 00 12,438.92 54,032.89 54,537.45 38,000.00 148,792.25 666,000.00 381,301.27 221,742.13 ClO 27 13 000 301 742 666 381 221 148,792.25 148, 792.25 666,000.00 381,3.01.27 221. 742.13 3-3.50 1/4-21/2 -2 3/4-3 7/8-2 3/4 7/8-23/4 1968 1978 11-1-57 5-1-58 Internal Airport Curb, Gutter, Paving Curb, Gutter, Paving Fire Station Curb, Gutter, Paving Curb, Gutter, Paving Curb, Gutter, Paving Curb, Gutter, Paving Sewer & Pumping Station Waterworks Revenue Sewers & Pumping Sta tion Curb & Gutter Pa ving Curb & Gutter Curb, Gutter, Paving Public Parks Public Parking Armory Wa terworks Revenue Curb, Gutter, Paving Curb, Gutter, Paving Curb, Gutter, Paving Curb, Gutter, Paving Offstreet Parking Curb.. Gutter Curb, Gutter, Paving Se we r s Airport Improvements Sewage Disposal Curb, Gutter Sewers & Pumping Sta tion Flood Control Improvement Series 140 141 143 145 146 149 152 154 157 158 "B" 159 000 000 000 8,000 24,000 27,000 29,000 8,000 30,000 29,000 14,000 31,000 12,000 61, 20, 14, 00 00 00 00 0.0 00 00 00 0.0 00 00 00 00 00 92 89 45 00 00 30 000 COO COO COO COO 000 COO 000 COO. COO. COO. COO. 000 000 438 032 537 COO 000 407 61, 20, 98, 16, 191, 220, 123, 64, 573, 87, 42, 261, 108, 60, 46, 531, 213, 375, 300, 466, 91 61 89 88 9.0 00 00 00 00 25 95 66 00 00 92 89 45 00 00 30 472. 299. 940. 267. 314. 000. 000. 000. 000. 547. 593. 381. 000. 000. 438. 032. 537. 000. 000. 407. 247 82 143 32, 239, 275, 200, 80, 600, 116, 56, 292, 120, 60, 46, 531, 213, 375, 300, 466, 1, 3 1958 1/625 1958 1.625 1964 1.625-3.0 1959 1.625 1965 1.625 1965 1.625 1961 2.0-2.25 1965 2.0-2.75 1970 2.75-3-3.5 1960 2.75-2-3.75 1960 2.75-2.375 1966 2.75-2.375 1966 2.25 1965 3.00 1961 3.00 1967 3.00 1961 2.625 1967 3-2.75-2.875 1968 3-3.25-4.0 1968 3-3.50 11-1-53 11-1-53 11-1-53 11-1-54 11 - 1 - 54 11-1-54 12-1-54 8-1-55 10-1-55 11-1-55 11-1-55 11-1-55 11-1-55 12-1-55 11 - 1 - 56 11-1-56 3-1-57 3 -1- 57 7-1-57 11-1-57 160 161 162 163 164 PA-l 166 "C" 167 168 169 170 PA-2 171 172 173 174 175 176 177 2-2 2 2 1969 1969 1-58 1-58 1 1 11 Curb, Gutter, Pa.vl.ng Pumping Stations & Sewers 178 179 180 40 6,243.242.95 269,043 1 009.26 009.26 000.00 000.00 009.26 753, 631 93 29 753, 208.81 727, 5, Bond & Interest Fund Water Department Parking Meter Fund Tota 1 ( ( ( Paid from l 30 Exhibit" P" ~ IN CITY OF "SALINA, KANSAS STATEMENT SHOWINGf:}ALANCES AND CHANGES I TEMPORAR Y t;JOTE INDEBTEDNESS 1, 1958 to I' crnber 31, 1958, Inclusive ~_~_~___,_~~u_.~__~...~,~_~~_~, Balance 12-31-58 Paid 1958 Is sued 1958 Balance 1-1-58 Payable to Interest Ra te 0/0 Da te of rs t3 t,lC January 95 17 62 10 96 63 10 04 68 76 00 90 51 48 66 00 1, 138, 8T:. 56 -------- 290,000.00 ---------.-- 1, 178, 318. 7S ------- 58,170. 44,999. 33,92.4. 24,3;'4. 16,89, . 12,320. 45, 841. 44, 24-'1. 84,275. 66,008. 66,000. 76, 1~.6. 26, 15 L 64,73'L 47,870. 42'7,000. :c, '764, 762. 83 -------- __ 552,..!l8. :'~_ 1 00 00 00 00 00 00 55 17 50 30 99 96 91 00 06 47 55 33 70;000 70 0 76,000. 50,000. 50,000. 60,000. 107,304. 33,216. 19, 149. 16,758. 69,039. 17,299. 64, 758. 71,847. 22,446. 46,357. 20,322. 818 23 99 96 91 00 06 47 55 95 17 62 10 96 33 63 10 04 68 76 00 90 51 48 66 00 00 039. 299. 758. 847. 446. 357. 322. 170. 999. 924. 3r14. 899. 818. 320. 841. 244. 275. 008, 000. 116. 151. 734. 870. 000. 000. 69, 17, 64, 71, 22, 46, 20, :/8, 44, 33, 24, 16, 23, 12, 45, 44, 84, 66, 66, 76, 26, 64, 47, 427, 290~ 00 00 00 00 00 00 55 17 50 30 000. 000. 000. 000. 000. 000. 304. 216. 149. 758. , , , , , , , , , , 70 70 76 50 50 60 107 33 19 16 Nat'l Bank of Am Pia nte r s Sta te Farmers Nat1l Planters State Nat'l Bank of Am. Farmers Nat'l Bearer Bearer Bearer Bearer Bearer Bearer Bearer Bearer Bearer Bearer Bearer Bearer Bearer Bearer Bearer Bearer Bearer Bearer Bearer Bearer Bearer Bearer Bearer Bearer Bearer Bearer Bearer Bearer Bearer 00 00 50 50 50 50 25 25 25 25 75 00 00 00 00 00 75 75 00 75 00 00 00 00 00 00 00 00 00 25 00 00 25 50 00 3 3 3 3 3 3 3 3 3 3 2 3 3 3 3 3 2 2 3 2 3 3 3 3 3 3 3 3 3 3 3 3 3 3. 3 1 I 57 1 1-57 1-1-57 10-.8 57 10-8-57 10-8-57 10-1-57 11-5,..57 11-5-57 11-5-57 8-4-58 8-26':'58 5-27-58 1-21-58 1-21-58 1-21-58 8-12-58 8-12-58 9 -9 - 58 8-12-58 9 -9 - 58 11-4-58 8-26-58 8-26-58 9-9 - 58 10-21-58 10-21-58 11-4-58 11-4-58 12-2-58 10-21-58 11-4-58 12-9-58 12-30-58 3-24-58 F.L No. 1-7 Series 8 -14 15-22 23-27 28-32 33-38 I-PT -25 2 I-PT -26 I-PT-27 2 -PT -26 3 -PT -26 2-PT-27 1 -ST -28 I-ST -29 I-ST -30 I-ST-31 I-PT-28 2 -PT -28 I-PT -28 2-PT-29 3 -PT -29 1-PT-30 I-PT-31 2 - PT - 3 1 3-PT-31 1-PT -32 2-PT-32 3 -PT -32 4-PT-32 I-PT-33 2 -PT -33 3-PT-33 FL-2(1-43) 39-67 31 Schedule "l II CITY OF SALINA, KANSAS GENERAL OPERATING FUND STATEMENT OF RECEIPTS, DISBURSEMENTS AND BALANCES AND COMPARISON WITH 1958 BUDGET January 1, 1958 to December 31, 1958, Inclusive Balance January 1, 1958 Receipts Ad Valorem Tax (Sch. "G") Intangible Tax(Sch. "G") Sales Tax Cigarette Tax Licenses, Fees & Permits(Sch. II 1- A") Parking Meter Revenue~ Franchises Police Court Fines & Costs Ser}i"ices & Sales Highway Maintenance Reimbursements Gasoline Tax Renta Is Liquor Enforcement Tax Dog Impounding Concessions & Swimming Pools Engineering Fees City Court Total Receipts Ac tua 1 91,352.70 551,478.40 48,762.32 41,568.41 29,455.96 44,048.20 38,750.00 100,405.72 54,966.50 7,237.36 5,225.00 1, 449 . 40 46,436.52 705.00 9,326.45 781. 00 11,210.11 39,488.65 10,687.63 Amount of Actual Over Budget Budget 42, 346. 98~ 49,005.72, 551,587.55 46,587.60 41,568.41 20,000.00 36,380.00 40,000.00 95,000.00 53,000.00 20,162.46 5,000.00 1,500.00 50,000.00 5,650.00 6,000.00 250.00 15,400.00 45,000.00 6,500.00 1, 041, 982. 63 1, 039, 586. 02 Total Accountability Bl:dget Charges (Sch. "1- B") 2,174.72 9,455.96 7,668.20 5,405.72 225.00 3,326.45 531. 00 2,396.61 1,133,335.33 1,OEU, 933.00 51,402.33 1,081,467.36 L081,933.00 Unencumbered Balances 12-31-58 Li..?,bilities 1--1-58 Unencurnbered Cash 12-31-58 Li,:;,bilities 12-31-58 Ca.3h Balance 12 -31- 58 51,867.97 32,408.22 19, 459. 75 48,403.27 67,863.02 51,867.97 Amount of Actual Under Budget 109. 15 1,250.00 12,925. 10 50.60 3,563.48 4,945.00 4, 189. 89 5,511.35 465.64 465.64 32 Schedule II 1- A" CITY OF SALINA, KANSAS GENERAL OPERATING FUND DETAIL OF RECEIPTS FROM LICENSES, FEES AND PERMITS AND COMPARISON WITH 1958 BUDGET January 1, 1958 to December 31, 1958, Inclusive Amount of Amount of Actua lOve r Actual Under Actual Budget Budget Budget Cereal Malt Beverage 5,350.00 4,500.00 850.00 Retail Liquor Licenses 8,100.00 7,000.00 1,100.00 Wholesale Liquor Licenses 2,500.00 2,500.00 Amusement Devices 1, 750. 00 1,500.00 250.00 Public Dance Licenses 215.00 150. 00 65.00 Music Machine Licenses 1,207.50 1,200.00 ,. '7 ..5:0~ Miniature Pool Table and Shuffle Board Licenses 1,732.50 1,100.00 632.50 Pool Hall & Bowling Alley Lie. 907.50 800.00 107. 50 Ska ting Rinks 100.00 50.00 50.00 Theatre & Opera House 375.00 375.00 Auction Sales & Auctioneer 150.00 100.00 50.00 Billboard Advertising 100.00 100.00 Concrete Construction 210.00 150.00 60.00 Electrician Licenses 646.00 750.00 104.00 Fireworks Dealer Lie. 1,100.00 500.00 600.00 Gas Fitters 135.00 100.00 35,00 Insurance Companies 450.00 400.00 50.00 Junk Dealer (Buyer & Collector) 301.00 301 , 00 Junk Dealer (Auto & Parts) 150.00 450.00 300.00 Pawnbrokers 750.00 600.00 150,00 Plumber Licenses 549.00 500.00 49,00 Taxicab Licenses 450.00 400.00 50,00 Taxicab Driver Licenses 410.00 300.00 110,,00 Street Advertising 126.00 75.00 51. 00 Truck Licenses 30.00 30.00 Vender, Peddler, Itinerant 95.00 50.00 45..00 Building Department 13,730.15 10,450.00 3,280.15 House Moving Permits 62.00 50.00 12,00 Food & Milk Licenses 1,363.80 1,400.00 36.20 Dog Licenses 1,032.75 800.00 232.75 Totals 44,048.20 36,380.00 7 , 668.20 --, 33 1- B " Ex.~ibit KANSAS CITY OF SALINA, GENERAL OPERATING FUND AND DISBURSEMENTS 1958 EXPENDITURES DEPAR TMENT ANALYSIS OF 1958 BUDGET 1958 EXPENDITURES WITH AND COMPARISON OF Cash sbursements 1958 Budget D Encumbrances 12-31-58 Totals Budget Expenditure Actual Outlay Budget Capital Actual Sundry Actual Budget & Supplies Budget Ma te ria Is Actua 1 Services Budget Inclusive Contractual Actual 1958, 1958 to December 3 Services Budget Personal Actua 1 1, January APPROPRIA TIONS 26 82 80 21 28 99 66 25 95 39 65 64 95 43 14 99 83 44 41 00 28,380 9,206 44,658 10,739 8,610 16,403. 2,677. 31,219. 202,987. 14,060. 62,575. 192,483. 100,415 133,405 17,125 40, 556 39,563 44,210 10,782 23,000 033.064,09 4,715.15 165.64 642.85 442.43 267.60 319.83 14.88 752.77 5,325.82 64.19 300.75 10,958,55 6,626.52 1,350.13 62.46 1,881.61 3,617.91 10,894.18 48.403.27 00 00 00 00 00 00 00 00 00 00 00 00 00 00 00 00 00 00 00 00 31,845 11, 050 49,080. 12,365. 8,270. 16,450. 2,725. 37,810. 210,933. 18, 170. 73,300. 206,395. 79,635. 143,500. 11,770. 39,060. 35,750. 67,100. 12,675. 14.050. 41 46 65 64 88 82 54 02 77 58 40 19 47 56 60 60 74 62 41 00 33,09-5 9,372 45,301 11,181 8,877 16,723. 2,692. 31,972. 208,313. 14, 124. 62,876. 203,442. 107,042. 134,755. 17,187. 42,438. 43, 181. 55, 104, 10,782. 23,000. 00 00 500.00 150.00 200.00 100,00 000.00 650.00 600 450 3 20 9 1 162,48 202.45 64.27 50 10 53 29 40 347.90 787 985 847 052 689 6 18, 11, 4, 150.00 450.00 25.00 25.00 25.00 25.00 100.00 25.00 825.43 86.85 175.00 00 55 00 00 90 00 10. 6. 9. 15, 61 5.000 400.00 4,800.00 1,550.00 50.00 200.00 1,335.00 10,465.00 175.00 4,290.00 19,600.00 15,035.00 9,300.00 2,200.00 2,500.00 268.67 912.60 814.42 225.00 486.68 64 27 00 18 37 25 13 03 30 097 787 78 045 084 406 105 909 437 4, 1, 4 22, 27, 11, 3, 2, 11 00 00 00 00 00 00 00 00 00 00 00 00 00 00 00 00 470 650 900. 275. 100. 950. 55. 450. 221. 570. 385. 195. 250. 200. 450. 235 3. , 1, 4, 6, 1 2 8 2 6, 17, 4, 3, 4, 98 46 11 33 38 62 54 51 25 58 29 71 77 23 02 30 769 228. 855. 863. 175. 749. 112. 774. 448. 707. 226. 272. 766. 799. 320. 256. 31, 1, 3, 4, 1, 5, 1, 3, 19, 5, 4, 4, 5, 850.00 300.00 300.00 2 39 66 12.881 46 25.00 750.00 810.78 272.38 23.000.00 4,650.00 975.00 750.00 6,292.77 479.51 600.00 450.00 700.00 3, 1, 2, 16 24 707 101 3 1 00 00 00 00 00 00 00 00 00 00 00 00 00 00 00 00 00 00 00 00 375. 8,250. 38,480. 4,540, 8, 120. 14,300. 2,670. 33,500. 189,072. 15,200. 42, 500. 160,500. 58,675. 131,000. 9, 120. 22,300. 35,000. 37,000. 9, 500. 10,300. 500.00 7,626.00 36,156.49 4,439.62 8,477.50 14, 139.62 2,580.00 28,302.37 184,086.60 12,330.00 36,742.40 150,970.92 64,180.05 118,851.20 8,958.55 24,745.00 42,370.96 32,223.30 8,882.62 Schedule 1- a' 1- b" 1- c' 1- d' 1- e' 1- f" 1- g" 1- h" 1- i' f 1 ." -J l-k" 1- 1" I-m' 1- n" 1-0 1- P 1- q 1- r 1- s 1- t " , , Department Mayor & Com- missioners City Manager Clerk & Treasurer City Building City Attorney City Court Police Court Engineering Fire Inspection Park Police Street Garbage Waste Sewage Disposal Street Lighting Traffic & Parking Swimming Pools Airport 933.00 081 467.36 081 100.00 58 56.066.97 450.00 2.050.00 30.272.89 78,275.00 429.82 98, 106.00 113 134.48 110, 402.00 830 20 563 786, Totals 34 Schedule "I - a II CITY OF SALINA, KANSAS GENERAL OPERATING FUND DETAIL OF EXPENDITURES - MAYOR AND COMMISSIONERS January 1, 1958 to December 31, 1958, Inclusive Amount of Amount of Actual Over Actual Under Actual Budget Budget Budget Personal Services - Salaries 500.00 375.00 125.00 Contractual Services Traveling Expense 685.41 750.00 64.59 Contributions 3,120.00 620.00 2,500.00 Legal Advertising 373.30 1,500.00 1,126.70 Surety Bonds 37.50 100.00 62.50 Other 1,843.89 6,000.00 . 4., 1 56. 11 Revision of Ordinances 5,942.38 4,500.00 1,442.38 Traffic Survey 14,700.00 8,000.00 6,700.00 Aerial Spra ying 10,000.00 10,000.00 Firemen's Relief Assn.-Note 5,067.50 5,067.50 31,769.98 31,470.00 299.98 Sundry Expenditures Organization Dues 825.43 825.43 Total Expenditures 33,095.41 31,845.00 1, 250. 41 I . , I , 35 Schedule "1_ b" CITY OF SALINA, KANSAS GENERAL OPERATING FUND DETAIL OF EXPENDITURES - CITY MANAGER January 1, 1958 to December 31, 1958, Inclusive Personal Services Salaries - Department Heads Salaries - Regular Employees Salaries - Part Time Employees 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 Materials & Supplies Office Supplies Books & Periodicals Total Materials & Supplies SUQdry Organization Dues Capital Outlay Furniture & Fixtures Office Mechanical Equipment Total Capital Outlay Total Expenditures Actua 1 Amount oJ Amount of Actual Over Actual Under Budget Budget Budget 5,745.00 1 ';1''' i'\;",n;G ., , 'tri)~~4~~~ 5,670.00 1,740.00 75.00 30,,00 111. 00 340.00 500.00 229.00 500.00 7,626.00 624.00 8,250.00 300.00 300.00 591. 32 750.00 158.68 151. 75 100.00 51.75 22.09 25.00 2.91 60.90 100.00 39.10 20.00 25.00 ,5.00 82.40 100.00 17.60 250.00 250.00 1,228.46 1, 650. 00 421. 54 108.. 17 200,00 91. 83 160.50 200.00 39.50 268.67 400.00 131.33 86.85 150.00 63.15 6.98 250.00 243,02' 155. 50 350.00 194. 50 162.48 600.00 437.52 9,372.46 11,050.00 1. 677.54 36 Schedule 111_ e" crT Y OF SALINA, KANSAS GENERAL OPERATING FUND DETAIL OF EXPENDITURES, CITY CLERK AND CITY TREASURER January 1, 1958 to December 31, 1958, Inclusive Contractual Services --t-elephone & Telegraph Traveling Expenses Postage Printing Office Forms Printing Election Supplies Legal Advertising Insurance & Surety Bonds Sc)cial Security :t<.epairs - Furniture & Office Equipment Othe r Freight & Express Total Contractual Services 3,855.31 Personal Services Salaries - Officials & Dept. Heads Salaries -Reg. Employees Salaries -Part Time Employees Audit Judges & Clerks - City Ele ction Judges & Clerks - County & State Election Professional Total Personal Services ~; fl i t I i [ ! i Mvterials & Supplies iJffice Supplies Books & Periodicals Election Supplies Othe r Total Materials & Supplies Sundry Organization Dues Refunds Total Sundry Capital Outlay Furniture & Fixtures ()ffice Mechanical Equip. rota 1 Ca pi ta 1 Outla y Total Expenditures I i i Actua 1 8,500.00 15,405.00 49.00 1,600.00 404.30 10,078.56 119.43 36,156.29 413.90 144.23 520.58 1,433.39 ,rf3"1 ,,5,Q.... J.......'..,""..'<....'.'~." 470.74 604.13 80.84 2,684.77 1,039.64 797.31 390.88 4,912.60 45.00 130.00 175.00 47,45 155.00 202.45 45,301.65 Budget 9,480.00 15,000.00 1,000.00 2,000.00 10,000.00 1,000.00 38,480.00 450.00 100.00 500.00 1,500.00 500.00 100.00 450.00 450.00 350.00 100.00 400.00 4,900.00 1,250.00 300.00 2,500.00 750.00 4,800.00 450.00 450.00 100.00 350.00 450.00 49,080.00 Amount of Actual Over Budget 405.00 404.30 78.56 44.23 20.58 20,74 254. 13 1,434.77 739.64 112.60 130.00 Amount of Actual Under Budget 980.00 951.00 400.00 880.57 2,323.71 36.10 66.61 500.00 100.00 262.50 19.16 400 .00 1,044.69 1,702.69 359 . 12 405.00 275.00 52.55 195.00 247.55 3,778.35 37 Schedule "1- d" CITY OF SALINA, KANSAS GENERAL OPERATING FUND DETAIL OF EXPENDITURES - CITY BUILDING January 1, 1958 to December 31, 1958, Inclusive Amount of Amount of Actual Over Actual Under Actua 1 Budget Budget Budget Personal Services Salaries - Regular Employees 4,260.00 4, 140.00 120.00 Salaries - Part Time Employees 179.62 300.00 120.38 Professional 100.00 100.00 Total Personal Services 4,439.62 4,540.00 100. 38 Contractual Services Telephone &. Telegraph 4.50 75.00 10.50 Fire Insurance 1, 566. 35 2,000.00 433.65 Social Security 90.80 100.00 9.20 Gas 1,436.05 1,500.00 ~~,95 Electricity 532.30 500.00 32.30 VI a te r 235.30 300.00 64.70 Building Repairs 737.26 1, 500. 00 762.74 Furniture Repairs 234.00 200.00 34.00 Laundry &. Lowel Service 26.,77 100.00 73.23 Total Contractual Services 4,863.33 6,275.00 1,411.67 Materials &. Supplies Tools 122.60 75.00 47.60 Janitor &. Toilet Supplies 1,191. 13 800.00 391. 13 Electrical Supplies 257.31 400.00 142.69 Lurnber 24.61 75.00 50.39 Pa in t 218.77 200.00 18.77 Total Materials &. Supplies 1,814.42 1,550,00 264.42 Capital Outlay Furniture &. Equipment 64.27 64.27 Total Expenditures 11,181.64 ~~2, 36 5. 00 1,183.36 38 Schedule "1_ e" CITY OF SALINA, KANSAS GENERAL OPERATING FUND DETAIL OF EXPENDITURES - CITY ATTORNEY January 1, 1958 to December 31, 1958, Inclusive . ~ I - A c tua 1 ~ " Personal Services ! Sa laries - Officials 4,037.50 . r Salaries - Regular ! Employees 3,240.00 r I Le ga 1 1,200.00 , I Professional i ~ [ Total Personal Services 8,477.50 , Contractual Services Traveling Expense 11. 50 Social Security 163.88 Total Contractual Services 17 5.38 Materials & Supplies Office Supplies 225.00 Total Expenditures 8,877.88 i , ! ~ ~ : Amount of Amount of Actual Over Actual Under Budget Budget Budget 3,900.00 137.50 3, 120.00 120.00 1,000,00 200.00 100,00 100.00 8,120.00 357. 50 100.00 11. 50 63.88 100.00 75.38 50.00 175.00 8,270.00 607.88 39 Schedule "1_ f'! CITY OF SALINA, KANSAS GENERAL OPERATING FUND DETAIL OF EXPENDITURES - CITYCOUR T January 1, 1958 to December 31, 1958, Inclusive Amount of Amount of Actual Over Actual Under Actual Budget Budget Budget Pers onal Services Salaries - Officials & Dept. Heads 12,775.00 12,600.00 175.00 Salaries - Part Time Employees 1,364.62 1,200.00 164.62 Professional Services 500.00 500.00 Total Personal Services 14, 139.62 14,300.00 160.38 Contractual Services Auto Use Allowance 764.43 764.43 Telephone & Telegraph 219.40 250.00 30.60 Traveling Expenses 63,00 OOOt..fOO 937.00 Pas tage 26.67 26.67 Printing Office Forms 398,45 400.00 1. 55 Surety Bonds 50.00 50.00 Social Security 277.67 2 50 . 00 27.67 Total Contractual Servicesl, 749.62 1,950.00 200.38 Material & Supplies Office Supplies 399.88 150.00 249 . 88 Books & Periodicals 86..80 50.00 36.80 Total Materials & Supplies 486.68 200.00 286.68 Capital Expenditures Furniture 347.90 347.90 Tctal Expenditures 16,723.82 l6,450.00 '2.7:l.. 8' 2 I i, 40 Schedule "1_g" CITY OF SALINA, KANSAS GENERAL OPERATING FUND DETAIL OF EXPENDITURES - POLICE COUR T January 1, 1958 to December 31, 1958, Inclusive Amount of Amount of Actual Over Actual Under Actua 1 Budget Budget Budget Personal Services Salaries of Officials 2,580.00 2,520.00 60.00 Legal 150.00 150.00 Total Personal Services 2,580.00 2,670.00 90.00 Contractual Service s Traveling Expenses 49.46 49.46 Surety Bonds 5.00 5.00 Social Security 58.08 50.00 8.08 Total Contractual Services 112.54 55.00 57.54 Total Expenditures 2,692.54 2,725.00 32.46 41 Schedule "1- h" CITY OF SALINA, KANSAS GENERAL OPERATING FUND DETAIL OF EXPENDITURES - ENGINEERING January 1, 1958 to December 31, 1958, Inclusive Pers onal Services Sa laries - Officia Is & Dept. Heads Salaries - Regular Employees Salaries - Part Time Employees Professional Actual 6,150.00 22,152.37 Total Personal Services 28,302.37 Contractual Services Auto Use Allowance Traveling Expenses Postage Blue Prints Printing Office Forms Legal Printing Insurance - Motor Vehicles Surety Bonds Social Security Repairs - Furniture & Equip. Repairs - Motor Vehicles & Tires 180.00 39.76 13.43 724.91 2.40 53. 14 554.29 87.00 119. 58 'l'otal Contractual Services 1,774.51 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 Parts & Tires 168.02 84.89 259 . 99 282.50 21.25 148.24 Total Materials & Supplies 1,097.64 132.75 S~ndary Expenditures Organization Dues 10.00 Capital Outlay Furniture - Office Equip. 787.50 Total Expenditures 31,972.02 Bu:~get Amount of Actua lOve r Budget 6,000.00 26,000.00 150.00 500.00 1,000.00 33,500.00 200.00 150.00 13.43 800.00 100.00 50.00 60.00 15.00 600.00 175.00 300.00 2,450.00 250.00 50.00 34.89 450.00 175.00 10.00 25.00 75.00 300.00 1,335.00 107. 50 11. 2 ~I 123.24 25.00 500.00 37,810.00 287.50 Amount of Actual Under Budget 3,847,63 500.00 1,000.00 5,197.63 20.00 110.24 75.09 97.60 50.00 6.86 15.00 45.71 88.00 180.42 675.49 81.98 190.01 75.00 167.25 237.36 15.00 5,837.98 42 Schedule II 1- i" CITY OF SALINA, KANSAS GENERAL OPERATING FUND DETAIL OF EXPENDITURES - FIRE DE PAR TMENT January 1, 1958 to December 31, 1958, Inclusive Personal Services Salaries - Officials &: Dept. Heads Salaries - Regular Employees Medical Services Professional Total Personal Services Contractual Services Auto Use Allowance Telephone &: Telegraph Traveling Expense Postage Printing Office Forms Building Insurance Motor V ehic Ie Insurance Social Security Gas Service E ; ~:'2 '::~ t l' i c it Y Vola t(~ y E.uilding l{.e[Ja 1T'3 }'urniture &: Equip. Repairs Machinery &: Equip. Repairs Motor Vehicle Repairs Radio Equipment Repairs Fire Hydrant Rental Laundrv &: Towel Service Tota 1 C ontractua 1 Se rV1C e s ivLderia Is &: Supplie s Tools Office Forms Books &: Periodicals Chemicals, Drugs, Etc. Janitor &: Toilet Supplies l'v1otor Vehicle Fuel, Etc, Ser;ds Pla.nts fji Trees Wearing Apparel Electrical Supplies Other Actual 6,150.00 177,916.60 20.00 184,086.60 600.00 1,.049.15 218. 56 17 _ 10 320, 12 198.23 1,138,45 ~ 1 ~'l n ) . \.J V ZE-4.45 69.24 100.24 30,38 59 h . 75 246.58 5,448.25 201. 42 262.75 115. 20 93. 17 1,014.63 703.40 3. 10 [:\,031.94 349. 10 76 s. 10 Budget 6,000.00 177,672.00 5,400.00 189,072.00 600.00 1, 140.00 250.00 40.00 35.00 700.00 720.00 230.00 1, 306.00 750.00 450.00 350.00 125.00 175.00 250.00 125.00 825.00 150.00 8,221. 00 300.00 200.00 90.00 450.00 450.00 750.00 200.00 5,000.00 325,00 375.00 Amount of Actual Over Budget Amount of Actual Under Budget 150.00 244.60 20.00 5,400.00 4,985 40 90.85 3 1. 44 22.90 35.00 700.00 399.88 31.77 167.55 151.00 185.S;J 31)0.00 55.76 74.76 219.62 125.00 228.25 96.58 2,772,75 98.58 62.75 25.20 356.83 564.63 46.60 196,')0 31.94 24. 10 390, 10 (Continued on next page) i - , Materials & Supplies (Cont.) Machinery & Equip. Parts Motor Vehicle Parts Motor Vehicle Tires Paint & Painting Materials Photographic Supplies Radio Parts Welding Supplies Other 43 Schedule "1- i" (C ont. ) Actual Amount of Actual Over Budget Amount of Actual Under Budget Budget 392.20 755.05 428.58 275,00 117,20 800.00 44.95 500.00 71.42 300.00 79.85 512.19 50.00 50.00 400.00 95.09 444.20 10,465.00 l,322.27 25.00 18.45 220.15 512.19 495.09 444.20 Total Materials & Supplies 11,787.27 Sundry Expenditures Organization Dues C~pital Outlay Fire Fighting Equipment Furniture & Fixtures Garage Equipment Trucks Total Capital Outlay Total Expenditures 6.55 3,394.56 2,500.00 894.56 673.49 450.00 223.49 ~99..30 200.00 699.30 2,017.75 2,017.75 6,985.10 3,150.00 3,835.10 208,313.77 2:0,933.00 2,619.23 44 Schedule "l - j" CITY OF SALINA, KANSAS GENERAL OPERATING FUND DETAIL OF EXPENDITURES - INSPECTION January 1, 1958 to December 31, 1958, Inclusive Amount of Amount of Actual Over Actual Under Actual Budget Budget Budget Personal Services Salaries - Regular Employees 12,330.00 14,610.00 2,280.00 Professional 590.00 590.00 Total Personal Services 12,330.00 15,200.00 2,870.00 Contractual Services Auto Use Allowance 1,281.00 1,265.00" 16.00 Traveling Expenses 22.22 50.00 27.78 Postage 10.44 150.00 139. 56 Printing Office Forms 128.35 700.00 571. 65 Surety Bonds 5.00 5.00 Social Security 260.57 300.00 39.43 Repairs to Furniture 100.00 100.00 Total Contractual Services 1,707.58 2,570.00 862.42 N~~,terials & Supplies Office Supplies 33.45 100.00 66.55 Books & Periodicals 75.00 75.00 Electrica 1 Supplies 44.55 44.55 Total Materials & Supplies 78.00 175.00 97.00 S~:'ldry Expenditures Organization Dues 9.00 25.00 16.00 Capital Outlay Furniture 200.00 200.00 Total Expenditures 14, 124. 58 18,170.00 4,045.42 45 Schedule 1'1- k'l CITY OF SALINA, KANSAS GENERAL OPERATING FUND DETAIL OF EXPENDITURES - PARK DEPAR TMENT January 1, 1958 to December 31, 1958, Inclusive Personal Services Salaries - Officials & Dept. Heads Salaries - Regular Employees Salaries - From Other Depts. Salaries - Part Time Employees Professional Total Personal Services Contractual Services Auto Use Allowance Telephone & Telegraph Traveling Expenses Printing Office Forms Motor Vehicle Insurance Social Security C;as Electricity Building Repairs Machinery & Equipment Repairs Motor Vehicle & Tire Repairs Total Contractual Services N~.0terials & Supplies Tools Books & Periodicals Chemicals, Drugs, Etc. Janitor & Toilet Supplies Motor Vehicle Fuel, Etc. Motor Vehicle License Tags F~e c rea tiona 1 Supplie s Blue Jay Park Seeds, Plants & Trees Other Electrical Lumber, Etc. Machinery & Equip. Parts Motor Vehicle & Tire Parts Actual Amount of Actual Over Budget Budget Amount of Actual Under Budget 6,137.50 6,000.00 19,079.60 22,500.00 500.00 11,446.30 13,000.00 79.00 500.00 36,742.40 42,500.00 20.00 154. 93 96.04 781. 49 203.83 594. 48 1,182.36 164.39 28.77 60.00 200.00 100.00 25.00 200.00 750.00 150.00 300.00 4,000.00 400.00 200.00 3,226.29 6,385.00 77.57 39.95 596.84 60.00 84.16 783.74 260.63 326.88 88.03 923.08 423.98 165.81 150.00 25.00 100.00 100.00 720.00 70.00 17 5.00 600.00 600.00 250.00 100.00 300.00 450.00 350.00 13 7. 50 3,420.40 500.00 1,533.70 421. 00 5,757.60 40.00 45.07 100.00 25.00 103.96 31.49 53.83 294.48 2,817.64 235.61 171. 23 3, 158. 71 72.43 25.00 100.00 60.05 123.16 10.00 90.84 183.74 339.37 76.88 11.97 623.08 26.02 184.19 (Continued on next page) 46 Schedule "1_ k"( Cont. ) Actual Amount of Actual Over Budget Budget Materials & Supplies (Cont.) Paint, Etc. 206.14 300.00 Sand, Gravel, Etc. 8.37 8.37 - Total Materials & Supplies 4,045.18 4,290.00 Sundry Expenditures Organization Dues 15.00 25.00 C,~pital Outlay Buildings 242.08 242,08 Mowers 2,504,47 2,500.00 4,47 Recreational Equipment 100.98 2,000.00 Tyucks 1,600.00 Landscape Improvement 16,000.00 14,000,00 2, 000. O(~ rota 1 Ca pi ta 1 Outla y 18,847.53 20,100.00 TotJ..l Expenditures 62,876.40 73,300.00 Amou.nt of Actua:l Under Budget 93.86 244.82 10.00 1,899.02 1,600,00 1,252.47 10,423.60 47 Schedule "1- I" CITY OF SALINA, KANSAS GENERAL OPERATING FUND DETAIL OF EXPENDITURES - POLICE DEPAR TMENT January 1, 1958 to December 31, 1958, Inclusive Personal Services Salaries - Officials & Dept. Heads Salaries - Regular Employees Salaries - Part Time Employees Medical P:cofessional Total Personal Services Actual 6,150.00 Amount of Actual Over B~pget Budget 6,000.00 128,261.42 137,000.00 15,990.00 222.65 346.85 150.00 12,000.00 3,990.00 500.00 5,000.00 150,970.92 160,500.00 Contractual Services Auto Use Allowance Telephone & Telegraph Traveling Expenses Postage Feeding Pris oners Hospitalization Blue Prints & Photography Printing Office Forms Legal Advertising J\I1otor Vehicle Insurance Surety Bonds Social Security Electricity Building Repairs Furniture & Equip. Repairs Machinery & Equip. Repairs Motor Vehicle & Tire Repairs Motor Vehicle Wash. &Lub. Laundry & Towel Service 1,550.25 2,299.83 590.28 423.59 2,253.34 19.40 1,474.54 370.70 628.31 640.20 833.81 400.80 83.27 7,258.30 436.02 10.07 Total Contractual Services 19,272.71 Materials & Supplies Tools 'Office Supplies Books & Periodicals Chemicals, Drugs, Etc. .~nimal Food Janitor & Toilet Supplies 339.09 2, 116. 59 588.00 18. 17 231. 85 176.47 1,800.00 1,750.00 1,700.00 500.00 2,750.00 50.00 300.00 700.00 30.00 500.00 15.00 350.00 500.00 250.00 150.00 250.00 549.83 774.54 278.31 140.20 583.81 250.80 5,300.00 1,958.30 250.00 186.02 50.00 17,195.002,077.71 100.00 2,500,00 350.00 75.00 200.00 100.00 239.09 238,00 31. 85 76.47 Amount of Actual Under Budget 8,738.58 277.35 4,653.15 9,529.08 249 . 7 5 1,109.72 76.41 496.66 50.00 280.60 30.00 129.30 15.00 166.73 39.93 383,41 56.83 (Continued on next page) Materials & Supplies (Cont.) Motor Vehicle Fue 1 & Oil Motor Vehicle License Tax Wearing Apparel Othe r Electrical Parts Machinery & Equip. Parts Motor Vehicle Parts Motor Vehicle Tires Pa in t Photographic Supplies Radio Parts Total Materials & Supplies SUEldry Expenditures Organization Dues c;apita 1 Outla y Automobiles & Motorcycles l'''u.rniture & Fixtures H.adio Equipment Total Capital Outlay TCl~;al Expenditures 48 Schedule 11-1"(Cont. ) Amount of Amount of Actual Over Actual Under Actual Budget Budget Budget 9,213.22 7,500.00 1,713.22 92.07 100.00 7.93 4,199.36 4,500.00 300.64 427.42 500.00 72.58 221. 70 50.00 171. 70 200.97 100.00 100.97 2,027.22 1,500.00 527.22 1,363.22 1,000.00 363.22 161. 62 25.00 136.62 707.40 ..:500.. 00 207.40 500.00 500.00 22,084.37 19,600.00 2,484.37 61. 90 100.00 38.10 9,000.00 2,052:.29 1,500.00 1,302.29 7,500.00 750.00 750.00 750.00 11,052.29 9,000.00 2,052.29 203,4.42,19 206,395.00 2,952.81 49 Schedule II 1- mil CITY OF SALINA, KANSAS GENERAL OPERATING FUND DETAIL OF EXPENDITURES - STREET DEPARTMENT January 1, 1958 to December 31, 1958, Inclusive , i , ! - , , Amount of Amount of Actual Over Actual Under Actual Budget Budget Budget Pers onal Services Salaries - Regular Employees 63,358.85 55,075.00 8,283.85 Sa la rie s - Part Time Employees 1,500.00 1,500.00 Medica 1 628.00 600.00 28.00 Professional 193.20 1,500.00 1,306.80 Total Personal Services 64,180.05 58,675.00 5,505.05 Contractual Services Telephone & Telegraph 167.08 150.00 17.08 Printing Office Forms 200.00 200.00 Motor Vehicle Insurance 422.53 1,000.00 577.47 Social Security 1,418,82 900.00 518.82 Gas Service 468.50 450.00 18.50 Electricity 59.53 75.00 15.47 .i1ITater 176.55 200.00 23.45 Building Repairs 379.77 100.00 279.77 E'urniture & Office Equip. Repairs 5.50 50.00 44.50 Machinery & Equipment Repairs 1,965.14 400.00 1,565.14 ~"10tor Vehicle & Titre Repairs 516.50 325.00 19 1. 50 Sewer Repairs 100.00 100.00 ;3treet, Sidewalk & Bridge Repairs 99.85 200.00 100.15 .Machinery Rent 87.00 50.00 37.00 :Motor Vehicles Rent 50.00 50.00 Total Contractual Services 5,766.77 4,250.00 1,516.77 .rv'1c:~ te ria 1 s & Supplies Tools 198.28 400.00 201.72 Office Supplies 50.00 50.00 Janitor & Toilet Supplies 19 1. 44 35.00 156.44 :,:vlotor Vehicle Gas & Oil 7,123.61 4,050.00 3,073.61 -"1otor Vehicle License Tags 355.00 300.00 55.00 Other 789. 19 400.00 389.19 A.sphalt & Road Oil 3,138.03 1,500.00 1,638.03 Cement 663.03 400.00 263.03 Electrical Parts 67.77 50.00 17.77 1-1.1. r d wa r e 82.90 50.00 32.90 Lumber .',3(;).6.. 8 5 300.00 6.85 (Continued on next page) , - , r Materials & Supplies (Cont.) Machinery Parts Metals Motor Vehicle Parts Motor Vehicle Tires Paint Sand, Gravel, Etc. Sewer Pipe & Tile Sweeper Parts VVelding Materials Actual 3,426.30 374.50 1, 759. 54 1,165.80 116.32 3,084.78 8.40 4,420.21 134.30 Budget 1,300.00 100.00 1,000.00 1,250.00 100.00 1,500.00 50.00 2,000.00 200.00 Total Materials & Supplies 27,406.25 15,035.00 S1.~_n.dry Expenditures Organization Dues Transfer to Street Machinery Total Sundry Expendi- tures Cc~:pital Outlay Garage Equipment Trucks Street Equipment :3treet & Sidewalk Improvement Total Capital Outlay Total Expenditures 5,000.00 5,000.00 14.24 1, 435.31 3,019.90 219.95 25.00 25.00 700.00 700.00 250.00 4,689.40 1,650.00 107,042.47 79,635.00 50 Schedule "1_ m"(Cont. ) Amount oJ Actual Over Budget Amount of Actual Under Budget 2,126.30 274.50 759. 54 16.32 1,584.78 84.20 41.60 2,420.21 65.70 12,371.25 25.00 5,000.00 4,975.00 685.76 1, 435. 31 2,319.90 30.05 3,039.40 27,407.47 51 Schedule "1- nil CITY OF SALINA,. KANSAS GENERAL OPERATING FUND DETAIL OF EXPENDITURES - GARBAGE DEPAR TMENT January I, 1958 to December 31, 1958, Inclusive Personal Services Salaries - Regular Employees Medical Professional Total Personal Services Contractual Services Telephone & Telegraph Motor Vehicle Insurance Socia 1 Security Machinery Repairs Motor Vehicle Repairs Motor Vehicle Tire Repairs Actual 118,836.20 11.00 4.00 118,851.20 135.00 264. 11 2,670.86 1,092.38 343. 18 293.70 Total Contractual Services 4, 799.23 Materials & Supplies Tools Office Supplies Motor Vehicle Fuel Motor Vehicle License Tags Other Machinery Parts Motor Vehicle Parts Motor Vehic1e Tire s Total Materials & Supplie s Total Expenditures 183.51 5.95 6,836.95 445.00 230.56 662.21 1,285.97 1,454.98 Budget 125,500.00 500.00 5,000.00 131,000.00 400.00 2,000.00 100.00 200.00 500.00 3,200.00 100.00 6,000.00 500.00 50.00 650.00 1,000.00 1,000.00 11,105.13 9,300.00 134,755.56 143,500.00 Amount of Actual Over Budget 135.00 670.86 992.38 143, 18 1,599.23 83.51 5.95 836.95 180.56 12.21 285.97 454.98 1,805.13 Amount of Actual Under Budget 6,663.80 489.00 4,996.00 12, 148.80 13 5. 89 206.30 55.00 8,744.44 52 Schedule "1_ 0" CITY OF SALINA, KANSAS GENERAL OPERATING FUND DETAIL OF EXPENDITURES - WASTE DISPOSAL January 1, 1958 to December 31, 1958, Inclusive Personal Services Salaries - Regular Employees Salaries - Other Departments Total Personal Services Contractual Services Equipment Insurance Social Security Equipment Repairs Total Contractual Services M<3:terials &: Supplies Motor V ehic Ie Fue 1 Machinery &: Equip. Parts Sa nd Rock, Etc. Total Materials &: Supplies Total Expenditures Actua 1 8,958.55 8, 958. 55 189.06 4,130.96 4, 320.02 721. 65 3, 173. 09 14.29 3,909.03 17,.187.60 Budget 8,820.00 300.00 9,120.00 50.00 150.00 250.00 450.00 500.00 1,500.00 200.00 2,200.00 ll,770.00 Amount of Actua lOve r Budget Amount of Actual Under Budget 138,55 300.00 161. 45 50.00 39.06 3,880.96 3,870.02 221. 65 1,673.09 185,71 1,709.03 5,417.60 53 Schedule "I - p" CITY OF SALINA, KANSAS GENERAL OPERATING FUND DETAIL OF EXPENDITURES - SEWAGE DISPOSAL January 1, 1958 to December 31, 1958, Inclusive Personal Services Salaries - Regular Employees Salaries - Part Time Employees Professional Total Personal Services Contractual Services Au~o Use Allowance Telephone & Telegraph Printing Office Forms Building. Insurance Motor Vehicle Insurance Social Security Gas Electricity Water Building Repairs Motor Vehicle Repairs Motor Vehicle Tire Repairs Waste Collection & Disposal Machinery & Equip. Repairs Ac tua 1 Budget Amount of Actual Over Budget Amount of Actual Under Budget 24,745.00 21,300.00 3,445.00 500.00 500.00 500.00 500.00 24,745.00 22,300.00 475.00 289.38 39.00 196.32 17. 15 555.51 900.24 11,756.07 115.05 57.26 125.00 730.32 Total Contractual Services 15, 256.30 Mi.lterials & Supplies Tools Books & Periodicals Chemicals, Drugs, Etc. J<:Hlitor & Toilet Supplies !\10tor Vehicle Fuel Atlotor Vehicle License Tags Electrical Parts Machinery & Equip. Parts :Motor Vehicle Parts & Tires Paint Sand, Rock, Etc. 'Total Materials & Supplies Sundry Expenditures Organization Dues Total Expenditures 40.82 151.35 27.76 505.78 15.00 32.41 1,012,37 40.96 152.83 458.02 2,437.30 42,438.60 2,445.00 600.00 375.00 50.00 196.32 60.00 400.00 155.51 75.00 825.24 11,000.00 756.07 75.00 450.00 75.00 40.05 50.00 7.26 450.00 575.00 155.32 14,235.00 1,021.30 125.00 85.62 11.00 42.85 75.00 450.00 325.00 75.00 34.18 15.00 15.00 200.00 48.65 25.00 2.76 450.00 55.78 10.00 5.00 100.00 67.59 1,250.00 237.63 17 5.00 134.04 200.00 47.17 458.02 2,500.00 62.70 25.00 25.00 3 'J, 060 . 00 3,378.60 54 Schedule" 1- q" CITY OF SALINA, KANSAS GENERAL OPERATING FUND DETAIL OF EXPENDITURES - STREET LIGHTING January 1, 1958 to December 31, 1958, Inclusive Actual Budget Amount of Actual Over Budget Amount of Actual Under Budget , ~ Contractual Services Electricity 42,370.96 35,000.00 7,370.96 Sundry Charges to Accounts Receivable 810.78 750.00 60.78 Total Expenditures 43,181. 74 35,750.00 7,431. 74 55 Schedule "1-,-1"11 CITY OF SALINA, KANSAS GENERAL OPERATING FUND DETAIL OF EXPENDITURES - TRAFFIC AND PARKING January 1, 1958 to December 31, 1958, Inclusive Personal Services Salaries - Regular Employees Salaries - Other Depts I. Employees Professional Total Personal Services Contractual Services Auto Use Allowance Traveling Expenses Printing Office Forms Social Security Zlectricity :\tlachinery & Equip. Repairs Motor Vehicle Repairs Radio Equipment Repairs Traffic Light Repairs Total Contractual Repairs Materials & Supplies Tools Signs Electrical Traffic Light Parts ~\!1otor Vehicle Parts Paint Radio Parts Parking Meter Parts Other Repairs Total Materials & Supplies Capita 1 Outlay Land & Buildings J\1otorcyc les Signs Traffic Control Equipment Total Capital Outlay Ac tua 1 Budget 23,170.14 30,000.00 6, 527. 10 2,526.06 5,OOQ,..00 2,000,00 32,223.30 37,000.00 372.00 118.87 354.32 2,811.78 50.19 3,707.16 9.52 956. 78 1,165.86 2.73 3,131,23 548.42 390.40 87.83 6,292.77 2,289.78 10, 591. 61 425.00 125.00 25.00 300.00 2,000.00 500.00 25.00 100.00 100.00 3,600.00 50.00 1,500.00 1,000.00 1,000,00 400.00 600.00 100.00 4,650.00 15,000.00 750.00 600.00 5,500.00 Total Expenditures 12,881.39 21,850.00 55, 104.62 67, 100.00 Amount of Actual Over Budget 1 , 527. 10 526.06 54.32 811.78 107. 16 165.86 2.73 2, 131. 23 148.42 1,642.77 1,689.78 5,091.61 Amount of Actual Under Budget 6,829.86 4,776.70 53.00 6.13 25.00 500.00 25.00 100.00 49.81 40.48 543.22 209.60 12. 17 15,000.00 750.00 8,968.61 11,995.38 56 Schedule "1- s" CITY OF SALINA, KANSAS GENERAL OPERATING FUND DETAIL OF EXPENDITURES - SWIMMING POOLS January 1, 1958 to December 31, 1958, Inclusive Personal Services Salaries - Regular Employees Salaries - Other Depts. Total Personal Services Contractual Services 'Ie lephone & Telegraph Traveling Expenses Printi ng & Binding Social Security Gas Service Electricity Building Repairs Machinery & Equip. Repairs Laundry & Towel Service Total Contractual Services M2,terials & Supplies Tools Office Supplies Chemicals, Drugs, Etc. Janitor & Toilet Supplies Recreational Supplies Electrical Parts Machinery & Equip. Parts Paint Actual 8,882.62 8,882.62 15.36 199.99 27.75 275.60 530.38 46.14 6.02 1,101.24 49.04 12.75 128. 19 69.85 127.38 92.30 Total Materials & Supplies 479.51 Sund::y Expenditures Sales & Admission Taxes 272.38 Capital Outlay Equipment 46.66 Total Expenditures 10,782.41 Budget Amount oJ Actual Over Budget 9,000.00 500.00 9,500.00 25.00 15.36 75.00 200.00 50.00 600.00 300.00 230.38 100.00 100.00 1,450.00 2.5.00 50.00 400.00 50.00 50.00 50.00 50.00 300.00 975.00 24.04 19.85 77.38 450.00 300.00 12,675.00 Amount of Actual Under Budget 117. 38 500.00 617.38 25.00 75.00 .01 22.25 324.40 53.86 93.98 348.76 37.25 271,81 50.00 50.00 207.70 49 5. 49 177.62 253.34 1,892.59 57 Schedule "1_ t" CITY OF SALINA, KANSAS GENERAL OPERATING FUND DETAIL OF EXPENDITURES - AIRPORT January 1, 1958 to December 31, 1958, Inclusive A c tua 1 Budget Amount of Actual Over Budget Amount of Actual Under Budget Personal Services Salaries - Other Depts. Professional 300.00 10.000.00 300.00 10,000.00 Total Personal Services 10,300.00 10,300.00 Contractual Services Building Insurance Gas Electricity Building Repairs Machinery &: Equip.Repairs 450.00 100.00 850.00 650.00 650.00 450.00 100.00 850.00 650.00 650.00 Total Contractual Services 2,700.00 2,700.00 Materials &: Supplies Electrical Parts Machinery &: Equip. Parts Paint 550.00 100.00 100.00 550.00 100.00 100.00 Total Materials &: Supplies 750.00 750.00 Sundry Expenditures 23,000.00 23,000.00 Capital Outlay Landscape Improvement 300.00 300.00 I! , ' . , . Total Expenditures 23,000.00 14,050.00 8,950.00 58 Schedule "2" CITY OF SALINA, KANSAS MEMORIAL HALL FUND STATEMENT OF RECEIPTS, DISBURSEMENTS AND BALANCES AND COMPARISON WITH THE 1958 BUDGET January 1, 1958 to December 31, 1958, Inclusive I - Balance January 1, 1958 Receipts Ad Valorem Taxes Sales Tax Office Space Rentals Auditorium Rentals Concessions Furniture Rental Sale of Commodities Public Address & Timekeeper Total Receipts Total Accountability Disbursements Personal Services Sa laries - Regular Employees Salaries - Part Time Employees Professional Total Personal Services Contractual Services Telephone & Telegraph Building Insurance Social Security Gas Electricity Wa te r Building Repairs Furniture & Equip. Repairs Total Contractual Services Materials & Supplies Tools Janitor & Toilet Supplies Seeds, Plants, Etc. Actual 5,787.60 9,457.80 827.40 890.38 2,605.00 157.40 146.00 403.00 Budget 116.29 9 , 441. 3 1 827.40 240.00 2,500.00 200.00 25.00 600.00 14,486.98 13,833.71 20,274.58 13,950.00 3, 946. 25 148.00 27.00 4,121.25 1 57 . 40 26.13 92.28 1,257.05 272.76 195.60 5,198.01 265.94 7, 465. 1 7 34.26 134.87 5,700.00 300.00 100.00 6,100.00 200.00 100.00 1,350.00 450.00 275.00 3,375.00 500.00 6,250.00 50.00 200.00 50.00 Amount of Actual Over Budget Amount of Actual Under Budget 5,671.31 16.49 650.38 105.00 42.60 146.00 25.00 197.00 653.27 6,324.58 1,753.75 152.00 73.00 1,978.75 42.60 26.13 7.72 92.95 177.24 79.40 1,823.01 234.06 1,215.17 15.74 65.13 50.00 (Continued on next page) Materials & Supplies (Cont.) Electrical Parts Hardware Paint I c ! I . f I j f Total Materials & Supplies Sundry Expenditures Public Address System Capital Outlay Furniture & Fixtures Total. Disbursements Balance December 31, 1958 Liabilities - 1-1-58 Paid 1958 Liabilities - 12-31-58 Cash Balance Dec. 31, 1958 Actual 42.55 34.45 59.59 305.72 281. 00 251. 00 Budget 100.00 100.00 500.00 600.00 500.00 7,850.44 12,424.14 13,950.00 1,627.28 6,223.16 5,306.91 11,530.07 59 Schedule "2" (Cont. ) Amount of Actual Over' Budget 34.45 7,850.14 Amount of Actual Under Budget 57.45 40.41 194.28 319.00 249.00 1,525.86 60 Schedule "3" CITY OF SALINA, KANSAS GENERAL AND SPECIAL IMPROVEMENT FUND STATEMENT OF RECEIPTS, DISBURSEMENTS AND BALANCES AND COMPARISON WITH 1958 BUDGET January 1, 1958 to December 31, 1958, Inclusive Disbursements Street Surfacing Amount of Atnount of Actual Over Actual Under Actual Budget Budget Budget 1,150.37 618,02 532.35 44,519.06 44,381.98 13 7,08 45,669.43 45,000.00 669.43 - - 45,000.00 45,000.00 669.43 669.43 Balance January 1, 1958 Receipts Tangible Taxes Total Accountability Balance December 31, 1958 61 Schedule "4" CITY OF SALINA, KANSAS GENERAL IMPROVEMENT FUND STA TEMENT OF RECEIPTS, DISBURSEMENTS AND BALANCES AND COMPARISON WITH 1958 BUDGET January 1, 1958 to December 31, 1958, Inclusive Balance January 1, 1958 Receipts Tangible Taxes Sales Tax Weed Cutting Total Receipts Total Accountability Disburs ements Personal Services Salaries - Regular Employees Salaries from other Departments Salaries - Part Time Employees Engineer & Architec- tural Services Medical Total Personal Services Contractual Services Social Security Building Repairs Machinery & Equip. Repairs Motor Vehicle & Tire Repairs Sewer Repairs Street, Sidewalk & Bridge Repairs Machinery Rent Motor Vehicle Rent Total Contractual Services . ~aterials & Supplies Tools Motor V ehic Ie Fue 1 Asphalt & Road 0;.1 Actual 2,303.22 39,411.73 3,628.63 462.50 43,502.86 45,806.08 Budget 209.21 39,312.16 3,628.63 250.00 43,190.79 43,400.00 4,830.23 3,750.00 28,856.55 24,000.00 70.48 5.00 700.00 33,762.26 28,450.00 743.78 618.80 2,762.00 1,105.41 6.00 5,235.99 4.75 99.82 700.00 2,500.00 2,000.00 700.00 300.00 2,000.00 500.00 8,700.00 100.00 500.00 700.00 Amount of Actual Over Budget Amount of Actual Under Budget 2,094.01 99.57 212.50 312.07 2,406.08 1,080.23 4,856.55 700.00 70.48 5.00 5,312.26 43.78 1,881.20 762.00 700.00 300.00 894.59 500.00 6.00 3,464.01 95.25 500.00 600. 18 (Continued on next page) Actual Budget Materials & Supplies (Cont.) Bricks & Masonry Cement Hardware Lumber Machinery & Equip. Pa rts Meta Is Motor Vehicle Tires Paint Sand, Gravel, Etc. Sewer Pipe & Tile Other Repairs Total Materials & Supplies Sundry Expenditures Refunds Total Disbursements Ba lance December 31,1958 LL:.bilities 1-1-58- P:Lid 1958 Lia bilities - 12 -31- 58 200.00 500000 17094 200.00 1,310.90 1,000.00 28.81 1,000.00 143.50 200.00 200.00 360095 150.00 1,188.84 1,200.00 200.00 978.12 50.00 4,133063 6,200.00 27.00 50.00 43,158088 43,400.00 2,647.20 1,377.26 1,269.94 3,072098 Cash Balance Dec. 31, 1958 4,342.92 62 Schedule "4"( Cont. ) Amount of Actual Over Budget 310.90 210.95, 928.12 2,647.20 Amount of Actual Under Budget 200.00 500.00 182.06 971.19 56.50 200.00 11. 16 200.00 2,066.37 23.00 241. 12 63 Schedule "5" CITY OF SALINA, KANSAS CEMETERY FUND STATEMENT OF RECEIPTS, DISBURSEMENTS AND BALANCES AND COMPARISON WITH 1958 BUDGET January 1, 1958 to December 31, 1958, Inclusive Amount of Amount of . Actual Over Actual Under f I Ac tua 1 Budget Budget Budget I - Balance January 1, 1958 2,200.98 1,373,27 827.71 Receipts Tangible Taxes 7,037.85 7,031.67 6. 18 Sales Tax 685.06 685.06 Burial & Removal Fees 2,810.00 ;~, 700.00 110.00 Grave Marker Permits 81.00 50.00 31.00 Interest 225.00 75.00 150.00 Title Transfer Fees 10.00 10.00 Upkeep Services 105.00 150.00 45.00 Sale of Com.modities 22.50 22.50 Sa Ie of Lots 935.00 350.00 585.00 Sale of Grave Space 300.00 150.00 150.00 Reimbursements 10.20 10.20 Total Receipts 12,221.61 11,201.73 1,019.88 Total Accountability 14,422.59 12,575.00 1,847.59 Dis burs ements Personal Services Salaries - Regular Employees 11,161.20 9,780.00 1,381. 20 Salaries - Other Departments 500.00 500.00 Salaries - Part Time Employees 275.40 500.00 224.60 Total Personal Services 11,436.60 10,780.00 656.60 Contractual Services Telephone & Telegraph 161. 45 175.00 13.55 Printing Office Forms 25.00 25.00 Legal Printing 20.70 10.00 10.70 Motor Vehicle Insurance 20.58 25.00 4.42 Social Security 255.94 200.00 55.94 Wa te r 92.40 75.00 17.40 Building Repairs 100.00 100.00 Machinery & Equip. Repairs 11. 50 100.00 88.50 Motor Vehicle & Tire Repairs 75.00 75.00 Total Contractual Services 562.57 785.00 222.43 (Continued on next page) Materials &: Supplies Tools Fue 1 &: Lubrica nts Motor Vehicle Fuel Motor Vehicle License Tags Seeds, Plants, Etc. Machinery &: Equip. Parts Motor Vehicle Parts &: Tires Paint Sand, Gravel, Etc. Total Materials &: Supplies Sundry Expenditures Refunds ~apital Outlay Machinery &: Equipment Landscape &: Improvements Total Capital Outlay Total Disbursements Balance Dec. 31, 1958 Liabilities - 1-1-58 Li,lbilities - 12-31-58 Cash Balance Dec. 31, 1958 Actual 16.80 182.57 15.00 34.34 27.83 276.54 125.00 39.20 75.00 114.20 12,514.91 1,907.68 112.57 1, 795. 11 66.08 1,861.19 Budget Amount of Actual Over Budget 50.00 25.00 150.00 32.57 10.00 5.00 25.00 34.34 150.00 50.00 50.00 510.00 125.00 300.00 200.00 500.00 12, 575.00 1,907.68 64 Sche dule II 5"( C ont. ) Amount of Actual Under Budget 33.20 25.00 25.00 122. 17 50.00 50.00 233.46 260.80 125.00 385.80 60.09 65 Schedule "6" CITY OF SALINA, KANSAS CIVIL DEFENSE FUND STATEMENT OF RECEIPTS, DISBURSEMENTS AND BALANCES January 1, 1958 to December 31, 1958, Inclusive Balance January 1, 1958 1,359.06 Receipts Matching Funds from State Saline County City of Salina 503.87 2,500.00 2,500.00 5,503.87 Total Accountability 6,862.93 Disbursements Personal Services Salaries - Regular Employees 1, 124.49 Contractual Services Auto Use Allowance Telephone & Telegraph 'Traveling Expense Social Security 344. 18 . 220.81 1,329.89 24.36 1,919.24 Materials & Supplies Tools Office Supplies Supplies Repairs Machinery & Equip. Parts Radio Equip. Repairs 31. 78 13.02 96.01 77.03 613.10 105.42 936.36 ?undry Expenditures Organization Dues 10.00 Capital Outlay Equipment 1,258.80 Total Disbursements 5,248.89 Balance December 31, 1958 1,614.04 66 Schedule "7" CITY OF SALINA, KANSAS PUBLIC HEALTH FUND STATEMENT OF RECEIPTS, DISBURSEMENTS AND BALANCES AND COMPARISON WITH 1958 BUDGET January 1, 1958 to December 31, 1958, Inclusive Budget Amount of Actual Over Budget Amount of Actual Under Budget Actua 1 Balance Janllary 1, 1958 630.85 352. 40 .' 278.45 Receipts Ad Valorem Taxes Sales Tax Total Receipts 13,650.50 13,488.74 1,556,86 1,556.86 15,Z07.36 15,045,60 15,838.21 }5,398.00 161. 76 161.76 Total Accountability 440.21 Disbursements To Public Health Board 15,398.00 15,398.00 Balance Dec. 31, 1958 440.21 440.21 67 Schedule "8" CITY OF SALINA, KANSAS BAND FUND STATEMENT OF RECEIPTS, DISBURSEMENTS AND BALANCES AND COMPARISON WITH 1958 BUDGET January 1, 1958 to December 31, 1958,. Inclusive Budget Amount oJ Actual Over Budget Amount of Actual Under Budget Actual Balance January 1, 1958 144.71 87.18 57.53 Receipts Tangible Taxes Sales Tax 9,314.49 9,336.60 536.22 536.22 9,850.71 9,872.82 9,995.42 9,960.00_ 9,960.00 9,960.00 35.42 22. 11 Total Receipts 22. 11 Total Accountability 35.42 ~ I I I f f f ~ l ! ~ t ~ t , . ~ r Disbursements Appropriation to Band Balance December 31, 1958 35.42 68 Schedule "9" CITY OF SALINA, KANSAS LIBRAR Y FUND STATEMENT OF RECEIPTS, DISBURSEMENTS AND BALANCES January 1, 1958 to December 31, 1958, Inclusive Balance January 1, 1958 1,242.89 Receipts Sales Tax 5,131. 10 6,373.99 Total Accountability Disbursements Miscellaneous Appropriation to Library Board 565.57 5,808.42 6,373.99 Balance December 31, 1958 * None * Fund discontinued. l IJ - I 69 Schedule '110" CITY OF SALINA, KANSAS NOXIOUS WEED FUND STATEMENT OF RECEIPTS, DISBURSEMENTS AND BALANCES AND COMPARISON WITH 1958 BUDGET January 1, 1958 to December 31. 1958, Inclusive Amount Olf Amount of Actual Over Actual Under Actual Budget Budget Budget Balance January 1, 1958 259.96 196.96 63.00 Receipts Tangible Taxes 1, 185.98 1, 196. 40 10.42 Sales Tax 106.64 106.64 Total Receipts 1,292.62 1,303.04 10.42 Total Accountability 1, 552.58 1,500.00 52.58 Disbursements Personal Services Salaries - Other Departments 1,242.35 700.00 542.3:1 Contractua 1 Services Social Security 27.88 20.00 7.88 Machinery & Equip. Repairs 3.00 180.00 177.00 Chemicals & Drugs 200.00 200.00 Total Contractual Services 30.88 400.00 369. 12 Materials & Supplies Machinery & Equip. Parts 125.30 100.00 25.30 Motor Vehicle Fuel 86.06 300.00 213.94 Total Materials & Supplies 211. 36 400.00 188.64 Total Disbursements 1,484.59 1,500.00 15.41 Balance December 31, 1958 67.99 67.99 70 11" Schedule CITY OF SALINA KANSAS TRUST AND AGENCY FUNDS STATEMENT OF RECEIPTS, DISBURSEMENTS AND BALANCES January 1958 to December 31 1958, Inclusive T ota 1 all Funds Hi lIe re s t Memorial Trust Fund Hillcrest Memorial Endowment Fund Cemetery Endowme nt Fund Firemen's Re lief Fund Policemen's Re lief & Pension Fund Firemen's Pension Fund 1 14 33 09 98 30 37 50 00 52 00 75 248 123 535 924 336 730 817 000 4 365 783 86, 12 1 9 7 , ... 4 00 931 797.67 10, 84 00 357 365. 15, 649.24 558.00 730.37 817.50 000.00 4.52 34 7 1 4 569.68 00 18 69 30 505 832 103 336 11, 6, 4 71 618.33 702.91 263.29 12,942 5, 5 1958 Receipts Tangible Taxes Sales Tax Employee Contributions & Dues Sale of Commodities State Insurance Co. Tax Interest Matured Investments Insurance Recoveries Perpetual Care Deposits Sale of Space 1, Balances January 712.50 25 71 84 620. 38, 712.50 25 92 71 868. 365.00 110.39 14, 17 777 11 53 584 11 Receipts Total 868.98 124 645.50 1 10, 15.722.84 7 59. 63 48, 346.85 23, 527.24 24 00 62 63 97 50 00 25 25 668 871 991 257 12 720 71 572 22 2, 63 97 50 00 991. 2.257 12 720 00 89 12,648 821 020.00 49.73 10, Disbursements Pensions Refunds Medical Life Insurance Bond Re lief Payments To Endowment Fund To Clerk of District Court Accountability T ota 1 1 25 25 71 572 1 165.22 29, 643.50 1 10 982. 3, 469.89 13, 069.73 10, Disbursements T ota 1 76 95. 703 868.92 10, 84 722. 15, 53 44. 777. 876.96 9, 14.457.51 1958 December 31, Cash Balances 518.75 136, Z22. 51 ------- ------- 40, ------ ------ 10,868.92 --------- --------- 518.75 85,296.28 15,722.84 ------ ------- -------. -------- 40, =9,876.96 9 58 = 14, 457 . 5 :~ .L 31 Dee Investluents Fund Balances 1 Tota 71 Schedule "11 - a II CITY OF SA LlNA, KANSAS FIREMEN'S PENSION FUND STATEMENTS OF RECEIPTS, DISBURSEMENTS AND BALANCES AND COMPARISON WITH 1958 BUDGET January 1, 1958 to December 31, 1958, Inclusive Amount of Amount of Actual Over Actual Under Actual Budget Budget Budget Balance January 1, 1958 12,942.71 11,065.46 1,877.2S Receipts Ad Valorem Tax 5,618.33 5,601. 63 16.70 Sales Tax 702.91 702.91 Employee Contributions 5,263.29 3,400.00 1,863.29 Total Receipts 11,584.53 9,704.54 1,879.99 Total Accountability 24,527.24 20,770.00 3,757.2-4, Disbursements Sundry Expenditures Pensions Paid 10,020.00 10,020.00 Refunds 49.73 750.00 700.27 Total Disbursements 10,069.73 10,770.00 700.27 Balance December 31, 1958 14,457.51 10,000.00 4,457.51 72 Schedule "11- b" CITY OF SALINA, KANSAS POLICE PENSION FUND STATEMENT OF RECEIPTS, DISBURSEMENTS AND BALANCES AND COMPARISON WITH 1958 BUDGET January 1, 1958 to December 31, 1958, Inclusive Amount of Amount of Actual Over Actual Under Actual Budget Budget Budget 11,569.68 11,416.02 153.66 6,505.00 6,501. 80 3.20 832. 18 832. 18 4,103.69 3,400.00 703.69 336.30 336.30 11,777.17 10,733.98 1,043.19 23,346.85 22,150.00 1, 196.85 Balance January 1, 1958 Receipts Tangible Taxes Sa Ie s Taxe s Employee Contributions Sa Ie of C ommoditie s Total Receipts Total Accountability Disbursements Sundry Expenditures Pensions Refunds 12,648.00 11,400.00 821. 89 750. 00 1,248.00 71.89 1,319.89 Total Disbursements 13,469.89 12,150.00 9,876.96 10,000.00 Balance December 31, 1958 123.04 ~ t ! 73 Schedule" 12" CITY OF SALINA, KANSAS INDUSTRIAL DEVELOPMENT FUND STATEMENT OF RECEIPTS, DISBURSEMENTS AND BALANCES AND COMPARISON WITH 1958 BUDGET January 1, 1958 to December 31, 1958, Inclusive t f . ~ - . , . . f , Balance January 1, 1958 11,054.32 Receipts none Total Accountability 11,054.32 Disbursements Professional & Special Services 1,259.01 Balance December 31, 1958 9, 795. 31 74 Schedule "13" CITY OF SALINA, KANSAS BOND AND INTEREST ,FUND STATEMENT OF RECEIPTS, DISBURSEMENTS AND BALANCES AND COMPARISON WITH 1958 BUDGET January 1, 1958 to December 31, 1958, Inclusive Balance January 1, 1958 Receipts Tangible Taxes Special Assessments Accrued Interest Bonds Sold Special Assessment (Interest) Total Receipts Total Accountability Disbursements Bond Principal General Curb, Gutter & Paving (City) Curb, Gutter & Paving (P. 0.) Sewer (City) Sewer (P.O.) Actual 73,771.84 70,988.75 Budget 402,346.57 402,209.25 287,512.44 258,150.00 3, 443. 12 8,911.73 702.213.86 660,359.25 775,985.70 731,348.00 164,000.00 80,377.72 179, 094.09 111,100.99 96,436.46 164,000.00 80,377.72 179,094.09 111,100.99 96,436.46 Total Bond Principal 631,009.26 631,009.26 Bond.'Interest General Curb, Gutter & Pa ving (City) Curb, Gutter & Paving (P. 0.) Sewer (City) Sewer (P. 0.) Total Bond Interest Other Fiscal Agency Com. & Postage Miscellaneous Total Other Total Disbursements 30,991. 49 13,510.13 34,147.53 14,706.91 7,982.04 101,338.10 19,003.19 8,831. 27 23, 772. 13 11,106.89 6,774.34 69,487.82 944.72 850.92 117.13 30,000.00 1,061.85 30,850.92 Balance December 31, 1958 42,576.49 733,409.21 731,348.00 Amount of Actual Over Budget Amount of Actual Under Budget 2,783.09 137.32 29,362.44 3,443.12 8,911.73 41,854.61 44,637.70 11,988.30 4,678.86 10,375.40 3,600.02 1,207.70 31,850.28 93.80 29,882.87 29,789.07 2,061.21 42, 576.49 75 Schedule "14" CITY OF SALINA, KANSAS WATERWORKS FUND STA TEMENT OF RECEIPTS, DISBURSEMENTS AND BALA.NCES AND.COMPARISON WITH 1958 BUDGET January 1, 1958 to December 31, 1958, Inclusive Amount of Amount of Actual Over Actual Under Actual Budget Budget Budget Balance January 1, 1958 62,275.93 112, 588.85 50,312.92 Receipts Water Revenue 458,829.05 435,000.00 23,829.05 Water Accounts Receivable 20, 27 1. 48 10,000.00 1 0, 27 1. 48 Miscellaneous 12,073.83 2,000.00 10,073.83 Surcharges 8,315.00 8,315.00 Investments 150,000.00 150,000.00 Total Receipts 649,489.36 447,000.00 202,489.36 Total Accountability 711,765.29 559,588.85 152,176.44 - . - Disbursements Operating 464,685.73 399, 100. 00 65,585.73 Capital 186,115.74 100,000.00 86,115.74 Refunds 2,699.23 2,699.23 Total Disbursements 653,500.70 499,100.00 154,400.70 Ba.lance December 31, 1958 58, 264. 59 60,488.85 2,224.26 76 IS!l Schedule AND BALANCES Inclusive CITY OF SALINA, KANSAS CONSTRUCTION FUND , 1""',"'1' --"'" R. ,,-' -'-'IP~S DISBUn SEl1~NTS _~~:.~;.l.\,~ .lv (,j.J.: .f.. ~:.r(Jj~ 1, K:\ ~ ;"""1-'''-- 1 10;R to De~embe" 31 1958 I... L..'~ .~..l l_~~_.)~_._~_~ . '-'... ..._ _. _._--- Balances 12--31-58 llO, 166. 12 1,957.99 Transfers 77 15 18 93 290 334 L139 493 .., , 1 L 105 :3 30 51 5,771 4,812 ( ( 34 398 1 J. 7 665 ?O t.... ,-J 55) 19 71) Q r' u :>} 398.34) 973.95) JO 12,216.47 24,771.99 8,848.10 16,000.00 4,~, 607. 59 ( 40,4:21.(6) ( Zl, 100.67) ( - ':I, C Q) 8 ) , , ~ _'1...1. (J . ( 18,}c.8.01) ( ?'J /1 / -:? .1?\ \ _......, ~............ .A.'..... ..-------.----- 8,449 .24, 690 ( 4 "'I;~ , :) ~j ( 8,237 61 23 90 5. 000 01"1 () .l L. 87(; 697 4 2 1 .i. 434.22 783.32 077.06 652.26 801. 71 366.36 583.31 60) 40 025 ,...., ) .) 4 5 (28 35 4 10 10 18, 20 Q / 35 Balances 12 99 30 51 77 81 18) 93 55 19) 71 85 71 ) 34 95 00 22 32) 06~ 26~ 71~ 36~ 20~ 23. 90) 40~ 47. 99 10 00 19 06) 67~ 88) 01). Balances 1 -1 - 59 110,166 1,957 15, 771 4,812 7, 290. 935. 105,439. 13, 493 . 8,449. 24,690. 4,353. 8,287. 28,665. 398. 5,973. 15,000. 28,434. 35,783. 4,077. 10,652. 10,801. 18,366. 15,771. 870. 2,697. 9,025. 12,216. 24, 771. 8,848. 16,000. 78,061. 40,421. 21,100. 7, 358. 18.368. Disbursements 12.229.34 - i\(: .L~ S 1.) b.a. 1- S, e \\fa s.' -~?2_"!: ~k ':~ -'\:-'. 2~ 1"',( ';. D' Ci o.h _'C~ Receipts 67.778.67 4,690.00 052.322.67 64,417.21 80,042.77 273,303.06 2,225.23 82,846.03 39.488.65 1 957,973.92 24 06 09 47 02 ( ( ( ( ( ( ( ( (. ( 356. 446. 095. 832. 138 12, 22, 67, 93, 134, 53,162.59 1, 109. 65 27,568.38 8,268.52 2,996.90 17, 821. 20 102,299.89 77,836.58 29,347.95 126,540.18 267,973.65 93.557.67 524,982.21 40,421. 06 21,100.67 7,358.88 18.368.01 63 00 37 60 39 89 00 12 68 55 65 64 77 00 40 911. 847. 978. 954. 213. 599. 050. 170. 138. 322. 756. 745. 405. 000. 043. 50 71 24 2 103 75 20 138 292 102 16 603 387.45 187.33 771. 30 812.51 290.77 625.81 090.43 49 3 . 9 3 906.69 136.25 675.83 501.85) 499 . 33 623.57 819.98 488.65 477.41) 467. 73) 945.78) 038.48) 746.58) 969.35) 42 14 15 4 7 5, 11, 13, 3, 47, 1, I; ~, 10, 2, 88, 54, 22, 54, 3, 8, 2, 15, .') ..::.::- c~ ~, c r:)-~;_.:. -~- __roo ~-'.~ , . T~ ~_ ;;:~ ,j ;.[f c. \T (--' " o " . .......f.O..'" ~ -. .::"0-;) J':~. ~_ r ];'C ~;:., t 1. r:" .,:Tire,.. t.:_~ I~ .~ n cl.s i~'~ 1 ~i :~) BC)r'ccl:; ;H J. 7 6 J-ob 3::9 ~ . ~ l,~ - u. r[} r;;- ;~ \~; ~'i ,-I Q"C 3SLI~ Jc:~) 36:~' J 0 ':; 2:) '7 L.; o'~ 3E.2 '\~;~ -:;; (~::.' ,~- Jeb 3/;..:- ,~c,r) :) ~TJ 1", :,~) s , . .~~. r- ,j :'J C :.J _~- .J .J c)'b ~3,3 C J ~:~:.J ~:~ 7 <.. In. d. ~_~: 11 ,T~-':_ t \ C ~~' ........... ~:.~: . .' f \ 1 c~ e II 2 rn:::: ';.YC ~ . , t.l!. ~":,, 1'"lJ_(:; 11 t ~-:" '''' ~_ '_.:l ....r::' o " .. 2. ( "';."""" 3 ~) 30e '.... " J',-.J /' -;--< ,:-;c-: J..:"lo ,::.0",\ ...T ,,-..[) Job .J ob f r -~ er .,C.I e'cnents Sev. }\/z,,--in :J\ ...-y.....-. .' , J'~ 77 CD J:-~ 1 '. <../..-1. '-'''' i /.. "'7 ., ( J. ...JD _) -, -:; .,. ....; C ,: . ~ E t ~ ~ t 2 1 8."' ,.. I -'. 1 .., .L '-4' ( / ? LtLt '), L'?' \--, ........-. ....-; -------------- 12 8/'5 12, 5 032.278 3 6 ]. 8!58.758 2 1 395.9 6 8 , J. r (~ ~ [ 77 Schedule "16" CITY OF SALINA. KANSAS MA TERIAL STORES FUND STA TEMENT OF RECEIPTS,- DISBURSEMENTS AND BALANCES January 1, 1958 to December 31,1958, Inclusive Balance January 1, 1958 $2,515.00 Receipts Reimbursement of Expenditures Total Accountability 15,999.14 18,514.14 Disbursements Gas and Oil Other Operating Supplies Motor Vehicle Parts Office Mechanical Equipment 12,630.08 193.38 20.94 730.00 Total Disbursements Balance December 31, 1958 13,574.40 4,939.74 78 Schedule "17" CIT Y OF SALINA~ KANSAS AIRPORT FUND STATEMENT OF RECEIPTS, DISBURSEMENTS AND BALANCES January 1, 1958 to December 31, 1958, Inclusive Balance January 1, 1958 None Receipts Rent Buildings Rent Ground Rent - Landing Ground Rent - Hangars Sale of Gasoline and Oil Gas Tax Refunds from State Cargo Service Sale of Concessions Reimbursements Transfers from General Operating Cafe - % of Sales Total Receipts Total Accountability Disbursements Personal Services Salaries - Regular Employees Professional. Contractual Se rvices Telephone & Telegraph Printing Office Forms Building Insurance Surety Bond Social Security Gas Electricity Wa te r Building Repairs Machinery & Equipment Repairs Motor Vehicle Repairs Rent - Machinery Materials ,.~o:r:~ols . Office Supplies Janitor & Toilet Supplies Gasoline - Airplane Motor Vehicle Gas and Oil Motor Vehicle License Tags Electrical Parts Lumber Machinery & Equipment Parts 3,757.70 40 ._ OQ~;J; 1,162.50 4, 691. 00 34,959.07 5,200.70 348.50 316.72 306.48 23,000.00 1,765.11 75,547,78 75,547.78 13,679.41 95.00 13,774.41 169.47 43.84 2,933.79 20.00 228.24 354.09 2, 122. 16 317. 14 1,378.94 1,758.47 26.00 928.42 10,280.56 90.08 188.30 626. 11 30,324.56 302.91 16.00 315.69 385.84 363.45 (Continued on next page) Materials (Cont.) Motor Vehicle Parts Motor Vehic1e Tires Paint Othe r Sundry Expenditures Sales Tax Ca pi ta 1 Outla y Equipment Signs Buildings Landscape Improvement Total Disbursements Balance December 31, 1958 17.71 31.66 157.03 377.25 4,551.61 693.50 4, 391. 66 282.04 79 Schedule II 17"( Cont. ) 33,196.59 674.63 9,918.81 67,845.00 7,702.78 80 Schedule "18" CITY OF SALINA, KANSAS STREET MAC HINER Y FUND STATEMENT OF RECEIPTS, DISBURSEMENTS AND BALANCES January 1, 1958 to December 31, 1958, Inclusive Balance January 1, 1958 None , Receipts Transfer from General Fund (Street Dept.) 14,500.00 Total Accountability 14, 500.00 Disbursements Tractors and Heavy Equipment 1,880.00 Ba la nee 12,620.00 81 Schedule II 19 II Tota Is ---._- 13,07(,t2 _.~.<.- - 105, 71b, H 5, 069. 'JO 110,785.48 124,756.60 104,437.22 13.91 5,329.50 109,780.63 14.975.97 Advance Receipts 1959 1958 5,329.50 5,069.00 5,069.00 5,069.00 5,329.50 5,329.50 5.329.50 5.069.00 CITV OF SAL......' Ii" ...... <\ c' .!. ~ < :~~~__'\j~l\h:)I~-:. CLEARING i\CCOUNTS -. .',- -'-'~-.~-".~~.' -"'-'~"~-"~'- STA TEMENT OF RECEIPTS. DISL$URSEMENTS AND BALANCES ~~-~'~-,-,..,~.~ ------~.- January 1, 1958 to De..::C'. ') , 1958, Inclusive 1:"_)L, .~~~-_._~-_.-_._"'---- W ithho l.ding Tax Social Security Balance January 1, 1958 5, 787. 50 2,854. 12 ----- Receipts Employee Tax Withheld 79,348.60 26.367.88 Fees, License &: Permits Total Re ceipts 79,348.60 26,367.88 Total Accountability 85,136.10 29,222.00 Disbursements To U. S. Government 78.316.29 26,120.93 Refunds 4.61 9.30 To General Operating Total Disbursements 78.320.90 26,130.23 Balances December 31 1958 6,815.20 3.091. 77 82 Schedule "20" CITY OF SALINA, KANSAS PARKING METER FUND STATEMENT OF RECEIPTS, DISBURSEMENTS AND BALANCES January 1, 1958 to December 31, 1958, Inclusive Ba lance January 1, 1958 $25,201. c' Receipts From Meters 69,392.00 Total Accountability 94, 593. 40 Disbursements Rental Payments Bond Principal To General Operating Bond Interest 3,218.93 29,000.00 38,750.00 4,375.49 Total Disbursements t i I , t ; t , Balance December 31, 1958 75, 344.ck2 19, 248, 9 ~3 83 Schedule II 21 II CITY OF SALINA, KANSAS SUMMAR Y OF BANK RECONCILIA'l'IONS CITY TREASURER December 31, 1958 Certified Outstanding Added Bank Balances Checks Deposits Ba la. nee: E - Farmers National Bank 138,164.89 330.00 138,494,89 Planters State Bank 101,794.05 7,841.90 93, 9.52, 1S National Bank of America Genera 1 84,429.99 25>0.00 84,679.99 National Bank of America Water Refund 149. 79 149.79 First Trust Company 50,000.00 50,OOO,OU -- Totals 374,538.72 7,991.69 580.00 367,127,03 -- -- CITY OF SALINA, KANSAS BANK RECONCILIATIONS December 31, 1958 National Bank of America - General Certified Balance 12-31-58 Outstanding Checks Deposit in Transit Book Balance Farmers National Bank Certified Balance 12-31-58 Outstanding Checks Deposit in Transit First Trust Company Certified Ba lance _ not a checking account 84 Schedule "21- aI/ 84,429,99 None 84,429.99 250.00 84,679.99 138, 164.89 None 138, 164.89 330.00 138,494.89 50,000.00 85 Schedule "21- b" CITY OF SALINA~ KANSAS BANK RECONCILIA TIONS December 31, 1958 National Bank of America - Water Department Refunds Warrant Warrant No. Amount No. Amount 10136 .32 513 ,23 10211 3.93 622 .46 10248 4.08 656 4.64 10283 .83 659 .01 10286 . 16 671 3.32 10294 4.13 672 2.96 10354 2.71 693 .98 10392 .98 839 2.00 10418 2.80 843 .37 10428 .21 858 1. 57 10441 1. 44 861 3.21 10469 .94 881 4.03 10510 . 11 893 .23 10524 . 11 900 .05 10527 .67 917 1. 38 10577 3.45 918 3.21 10599 4.03 932 .02 10664 3.21 958 . 19 10646 .11 992 3.23 10675 1. 49 1014 .67 10710 .27 1032 .90 10735 .21 1047 4.49 10777 2.75 1055 .02 10785 2.65 1112 .66 10796 .62 1133 3.31 10928 1. 99 1158 4.49 10938 4.13 1161 2.02 46 . 18 1163 1. 98 61 10.05 1174 4.33 68 4.03 1187 .21 90 3.21 1192 2.34 143 .21 1196 1. 64 190 2.29 1198 1. 26 210 2.04 1200 4.18 221 3.67 149.79 235 .28 248 .08 259 1. 99 Certified Balance 12-31-58 149.79 263 3.16 Outstanding Checks 149. 79 276 .21 294 .21 438 .87 453 4.39 . .. . ~l CITY OF SALINA, KANSAS BANK REC{)~CILIA TION December 31, 1958 Planters State Bank Payroll Checks Outstanding No. H 4009 6125 6369 6392 6417 6487 6488 6489 6496 6499 6522 Amount 162.50 60.00 61.74 63.54 135.00 61.25 62.50 85.00 162.50 91.50 241. 10 1,186.63 Bank Balance 1-10-59 Deduct 1959 Deposits Add ~,<) 59 Checks Paid *: Less 1958 Outstanding Checks Bank Balance 12-31-58 ;;( Outstanding Checks Payroll Warrant Total 86 Schedule "21- c" Warrant Check!:: Outstanding 496,215.27 409,653.37 No. #18 1311 1938 2025 2050 2228 2297 2298 2302 2304 2308 2330 2342 2343 2345 2348 2349 2353 2369 2370 2380 2401 2402 2424 2425 2430 2445 2446 2454 2455 2467 2468 2477 2492 2494 2501 2505 86, 561. 90 15,232.15 101,794.05 7, 841. 90 93,952.15 1,186.63 6,655.27 7,841.90 Amount 2.50 2.50 10.00 35.00 19.99 125.00 262.50 472.50 25.00 21. 00 68.00 357.26 76.00 24.42 18.68 9.92 81. 60 2.00 18.80 34.25 72.00 10.65 17.74 9.10 20.00 6.02 50.00 5.00 66.50 5.00 602.20 75.00 13.21 3,612.86 6,12 405.75 11.20 6,655.27 87 Schedule "22" CITY OF SALINA, KANSAS CLERK OF THE CITY COURT BANK RECONCILEMENT De ce mbe r 3 I, 1958 Farmers National Bank Certified Bank Balance Deposit 1-2'-59 Deposit 1-12-59 4,052.35 176.66 6.00 4,235.01 4,235.01 Outstanding Checks No. Amount No. Amount - -- #8927 1. 00 11161 2.10 9277 .75 11162 2.10 9288 .75 11210 1. 00 9391 .40 11237 3.00 9458 .45 11243 3.63 9637 5.00 11292 .75 9667 .10 11312 .25 9698 .75 11314 .81 9824 27.74 11317 .94 9947 .84 11352 5.00 10216 .55 11358 5.07 10231 .83 11368 5.00 10446 .75 11369 12.00 104SGl 1. 75 11371 8.62 10460 5.00 11375 5.00 10507 1. 95 11376 6.91 10567 1. 81 11378 5.00 10715 .75 113 79 25.00 10763 .75 11381 5.00 10807 .80 11382 19.43 10830 2.82 11386 6.76 10842 .75 11387 20.41 10866 .75 11388 2.44 10937 20.00 11389 5.71 11036 1. 45 11391 8.00 11040 3.55 11392 5.00 11043 3.35 11393 10.00 11 046 3.55 11394 .36 11052 1. 44 11395 930.24 11069 2.31 11396 307.94 III 08 7.50 11397 259 . 48 11157 2.10 III 59 2.10 11160 2.10 Total Checks Outstanding 1,779.44 Bank Balance 12-31-58 2,455.57 88 23" Schedule CITY OF SALINA, KANSAS RECONCILIATION OF FISCAL AGENCY -~--- December 31 1958 -. ...~. Coupon No Bond No. Date Due Date Issued ~ Amount Detail Type of Issue 50 200.00 4.000.00 22 50 00 00 ,) 7' w,J.,,# I 000 1 20 4 22 15-19 57-60 57-60 10-1-36 45-47) 7-1 10-1-25 1-1-38 Waterworks 115 Refunding 50.00 000.00 10.00 1 5 20 15-19 15-19 16 16 45-47) 7 -1 1-1-38 116 Judgment 925.00 000.00 1 1 11 1 40.00 10.00 4 6 32 29 8-1-58 8-1-55 166 300.00 15.00 20 2-3 86 77 3-1-58 3 -1- 57 174 A Series 8.75 000.00 220 11 1-20 100-110 100-110 49 - 58) 4-1 10-1-48 145 75.00 350.00 000.00 105.00 90.60 90.65 90.60 90,65 2 15,00 50 00 50 12 13 12 13 17 000 17 18 18 18 18 1 5 20 2 6 5 5 5 5 2 1-10 9 -10 9 -10 9 -10 9 -10 9 -10 126-130 1, 3 I, 3 374-376 659-663 659-663 768.772 768-772 54-58) 9 -1- 58 1 (2 -8) 7-1-57 8-1-53 175 B Waterworks I r I 120.00 68.75 00 75 15 13 8 5 5-6 6 349-352 132-136 1-58 2 -8) 10-1-55 C Waterworks 20 140.00 15.00 81 12 17.50 15.00 8 10 8 1 8 2 2 145-154 134-141 456 11-1-58 11 - 1- 58 11 - 1 - 54 11-1-57 163 176 00 () 5 1 30.00 5 3 1-5 12-1-58 12-1-55 2 PA :Fi.OO -.------ ~o 17 2 2 44-45 11-1-58 11-1-57 177 I' 39.95 o 22 Outstanding Coupons Interest nd a.nd Be Total 039.95 22 12-16-58 Agency Balance Fiscal 89 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, 1958, and we now submit the following report based on that examination. SC OPE OF AUDIT The audit was performed in accordance with the general a::ld specific re"~ quired provisions of the Minimum Standard Audit Program, approved by the State Municipal Accounting Board applicable to such funds. The audit included a verification of the As sets and Liabilities of this fund at December 31, 1958. in the manner and to the extent hereinafter indicated and a general review of all revenue and expenses for the year 1958. HIS TOR y 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, 1958, lS presented in Exhibit "A", and is briefly summarized be low: ASSE T S Plant and Property Current Assets $4,161,959.87 267,88L73 LIABILITIES, RESERVES AND SURPLUS $;~, 547,842,84 Surplus Reserve for Depre cia tion Current Liabilities and Reserves Bonded Inde btednes s 342] 14L 55 $4,429,841. 60 59,857.21 1, 480, 000.,00 $4,429,841,60 APPLICA TION OF FUNDS 90 The source and application of funds realized during the ,period under re- view are shown by the following statements: Funds Provided: From net income for the year ended December 31, 1958 Ad~ Back Depreciation taken for the year 1958, for which ,:110 cash was. required I Decrease in Working-Capital " Total FundsP~ovided Funds Applied: To purchase of Plant and Equipment T:o payment of outstanding bonds $10.9,283.56 36,000.00 152,139.36 $297,422.92 = 204,422.92 93,000.00 $297,422.92 The decrease in working capital represents the net decrease of current assets over current Liabilities as follows: 32,110.26 2,855.14 29,255.12 23,786.00 25,081.00 1,295.00 5,150.57 31,921.07 26,770.50. 61,046.83 59, 8 57 . 2 1 1,189.62) 360,163.88 208,024.52 ( 152, 139. 36) Current As sets 1957 1958 Cash U. S. Bonds Accounts Receivable Inventories Deferred Charges 64,a03.65 300,00.0.00 587.33 55,756.61 63.12 61,136.90 150,000.00 6,625.90 49,883.68 235.25 Total Current As sets 421,210.71 267,881.73 Current Liabilities Accounts Payable Meter Deposits Expense Reserves Total Current Liabilities Net Worbng Capital (Decrease) Increase ( 3,666.75) (150,000.00) 6,038.57 5,872.93) 172.13 (153,328.98) 91 PLANT AND PROPERTY "2". The net increase in Plant and Property Accounts IS shown In Schedule CURRENT ASSETS Cash ln Office and City Treasurer: Cash on hand in the office was counted on January 2, 1959, and traced at that time into the day! s bank deposits 0 Cash Disbursements for Meter Deposits Refunds, Miscellaneous Pay- rolls, Freight, Express and Petty Claims are made from current cash on hand, Reilnbursement for these items is later received from the City Treasurer through appropriations made by the Board of City Commissioners 0 Cash in the hands 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 0 U. So Bonds were on hand in the amount of $150,000,00, Total billings for the yearo plus outstanding accounts at the beginning of the year were accounted for either in the form of cash received during the year, discounts and rebates allowed bad debts charged off, or outstandIng accounts due at the close of the year, Inventory of Inaterials and supplies represents the value of these items on hand December 31, 1958, as inventoried under the supervision of the super- intendent' who stated that the quantities were correct and the itelns were priced at the lower of cost or market, The extensions and footings were verified. CURRENT LJABILITIES Accounts payable represent amount due on open account as at December 31, 1958, 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-B22, G. S, lq 35, SURPLUS The only changes in the Surplus Account was the addition of 1958 GairL f 92 RESERVE FOR DEPRECIATION The following tabulation summarizes the changes in the Reserve for Depreciation during the year. Balance - January 1, 1958 1958 Provision for Depreciation $306, 141. 55 36,000.00 Balance December 31, 1958 $342,141.55 The amount added to the Reserve Account in 1958, represe~lting the d,~- preciation expense for the year, was computed in the City Clerkls office al1d found to be satisfactory. The Reserve Account represents book reSE;rve only, as no funds are actually set aside or segregated. INSURANCE All Insurance purchased during the year was charged to Insurance He- serve. This account was $287.61 in the red at December 31, 1958, showing rr,ore cost than was provided for. A statement of the insurance coverage in 10Tce at December 31, 1958, is presented in Exhibit IfM" under the City Audi.t. FIDELITY BONDS Fidelity Bonds ar;~ in force in the amount of $5,000.00 each on the Superintendent and Cashier of the Waterworks Department, as shown in Ex- hibit If L11 n the general report. OPERATION A detailed statement of profit and loss for the year 1958 ~s presentf-':o ;0 Exhibit "B" and its supporting Schedule Ifill. The Water Department paid $10,000.00 to the City during 1958. Thi" is considered a payment in lieu of Franchise, similar to that F.aid by other lJtilities. The method of recording the annual Prepayments was still being con.. tinued, the entire payment beiug credited to accounts receivable, Tc5UJtiflg l'~ ,1. n Accounts Receivable control Credit Balance. Monthly, one -tweifth of the prepaym.ent is charged to the account and credited to Sales. Fonnerly, the-- er;t.ire amount was credited direct to Sales, and did not enter ioto th", AccounT;" ~{cceivable. Discussion of a preferable method of handling this was conductf-d w'th the City Clerk and the Water Department Bookkeeper in prior years. The amOUflT.S reserved for Sinking Fund Interest and for "Replacen1c ",- and Extension" are only bookkeeping entries, and are not set a_side I;' a sep-:i.- r<lte bank account. No adjusting entries were necessary to adjust the books to conforrn wi.th the audited balance sheet and profit and loss staten1.ent, ~ inee all nece'='-' 3ary entries had already been THade. We wish to express our appreciation for the co-operation of the SUlwr- in'_endent, Casnier. a nd other City Officia Is and Employees ciurir;.g the COlI t See o{ the exCtminatiorl< CITY OF SALINA, KANSAS WATERWORKS DEPARTMENT BALANCE SHEET December 31, 1958 As sets Fixed Assets Plant and Property (Schedule 2) Current Assets Cash in Office Cash - City Treasure - General Deferred Charges Investments U. S. Bonds Accounts Receivable Water Sales Service Lines Inventories Meter Parts Operating Stores City Treasure - Cash in Bank Sinking Fund for Waterworks Revenue Bond Prin. "A" Total Assets Liabilities Surplus January 1.0 1958 Add 1958 Profit Reserves and Deferred Charges Depreciation Sinking Fund - Interest Lia bilities Accounts Payable Meter Deposits Bond Indebtedness Refund Deposits Total Liabilities, Reserves and Surplus 2,872.31 25,924.59 1,652.58 4,973.32 10,991.77 38,891.91 32,340.00 2,438,559.28 109,283.56 342, 141. 55 30,616.07 2,855. 14 25,081,00 1,480,000.00 1,305.00 93 Exhibit "A" $4,161,959,87 28,796,90 235.25 150,000,00 6,625.90 49.,883,68 32" 340,00 $4,429,841,60 2,547 842,84 372,757,62 L, 509,241, 14 $4,429,841,60 CITY OF SALINA, KANSAS WATERWORKS DEPARTMENT PROFIT AND LOSS STATEMENT Year Ended December 31, 1958 Total Water Sales Add Tapping Services Surcharges 411, 381'~69 42,686.34 8,315000 Gros s Receipts Less Opera ting Costs (Schedule 1) Depreciation 319,302.67 36,000000 Add Interest Received and Miscellaneous Net Income 94 Exhibit "B" 462,383.03 355,302.67 ~~---------- 107,080036 2,203.20 109,283.56 95 Schedule "1" . CITY OF SALINA, KANSAS WATERWORKS DEPARTMENT OPERATING COSTS Year 1958 Compared with 1957 Water Supply Expense Well and Pump Repairs Electric Power Electrical Equipment Repairs Well Hous e Pump Signa Is 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 Chemicals Repairs - Electric Power Equipment Lubricants Total Production Expense Softeni ng 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 Repairs to Meters and Equipment Main Repairs Distribution Trucks Meter Service and Supplies Repair Services Total Distribution Expense Increase 1957 1958 (Decrease) 2,087.02 45.20 2,041. 82 2, 841. 12 887.96 1,953.16 404. 74 3, 11 5. 59 (2,710,85) 575.00 666.10 ( 91. lOt 2,443.87 1,789.30 654.57 8,351.75 6,504.15 1,847.60 12, 103.54 13,889.05 313. 73 39.96 382.53 "' 26,728.81 32,590.60 1,858.58 3,444.70 2,061. 21 85,068.28 2,194.54 791. 78 128,009.69 3,840.00 4,830.00 4,800.00 1,743.55 660.78 23,932.37 39,806.70 11,228.32 12,992.80 334.39 275.60 875.22 896.25 ( 20.66) (235, 64~ (10 199.33) 1,581.86 1,347.78 (1,347.78) 27,760.75 ( 1, 03 1. 94) 32,888.15 2,091.33 3,175.16 1,085.51 79,779.50 2,751.09 159. 70 121,930.44 (297.55) (232. 75~ 269.54_ 975.70 5.,288.78 (556.55) 632.08_ 6,079.25 3,900.00 4,920.00 (60.00) (90.00) 4,800.00 1,979.87 576.34 27,064.57 43,240.78 (236.32) 84.44 (3,132.20) (3,434.08) (Continued on next page) Commercial and General Expense Salaries - Accounting.and Collection Salaries - Meter Reading <lnd Delivery Office Supplies and Expense Printing Insurance Sa les Tax Travel Social Security SupL and Engineer Salaries Interest Pa ";!lnent to City Accmnts Charged Off Total Commercial and General Expense Depreciation Total Expense 1957 20,855,09 12,905,65 6,096.18 3,590.00 2,450.00 200,08 1,577.50 2,720.52 7,230.00 36,000.00 10,000,00 656. 53 104,281.55 30,000.00 337,178.50 96 Schedule 11"(ConL) 1958 Increase (Decrease) 22,318.56 (l, 4b 3 .'l 7) 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 (1,929,SS) ( 6 1 L '74). (360,OO} 300.00 (33.99) 73.75. (197.79) (1313.00). (11,000,00) (22~__~n 119,866.55 (15,585,00) 36,000.00 _(6:0~) (18,124.17) 355,302.67 12-31-58 1-1-58 Increase Dis tribution Structures and Manholes 41,836.90 35,811.90 6,025.00 Cast Jron Mains 1', 408~ 983. 01 1,302,082.25 106,900.76 Hydrants 106,337.17 93, 0 59 . 37 13,277.80 Valves and Valve Boxes 182, 133.71 179,428.31 2,705.40 Stand Pipe Real Estate 60,914.36 60,914.36 Meter Boxes and Accessories 204,739.22 198,075.90 6,663.32 Sunset Stand Pipe 94,508.31 94,508.31 Total Distribution 2,099,452.68 1,963,880.40 135, 572.28 CITY OF SALINA, KANSAS WATERWORKS DEPARTMENT PLANTS AND PROPERTY ACCOUNTS Com.pc:u:.eq.,January 1, 1958 and December 31, 1958 Water Supply Real Estate 6,097.50 6,097.50 Pump Houses and Derricks 24,397.56 24,397.56 Wells 203,576.90 203,576.90 Well Pumps and Meters 35,163.27 35,163.27 Flow Lines 47,824.04 47,824.04 Total Water Supply 3 1 7, 059 . 2 7 317,059.27 Pumping Stations Real Estate 16,532.86 16, 532.86 Real Estate Improvements 3,580.40 3,580.40 Pump Houses and Stock 18,750.84 18,750.84 Land Underground Reservoir 21,626.19 21,626.19 Cottage 3,927.91 3,927.91 Reservoir 28,545.49 28,545.49 Electrical Meters, Pumps 30,572.28 30,572.28 Venture Meters 6,185.44 6,185.44 Underground Reservoir 183,638.82 183,638.82 Pipes and Piping 15,186.88 15,186.88 Water Softener Plant 1,097,056.58 1,085,841.25 Ri ve r Intake Pump 169,099.27 164,657.03 Water Supply Exploration 16,190.07 16,190.07 Gypsum Hill Water Tower 49,286.05 Total Pumping Stations 1,660,179.08 1,595,235.46 General Equipment Garage and Store Buildings 13,072.04 13,072.04 Trucks and Compressors 21,022.28 19,576.08 (Continued on next page) 97 Schedule "2" 11,215.33 4,442.24 49,286.05 64,943.62 1, 446 'j 20 t 1 General Equipment (Cont.) Chlorina tor Laboratory Equipment Furniture Water Office Improvements Total General Equipment 12-31-58 6,686.40 3,219.07 6,800.29 50,800.08 Total All Plants and Equipment $4, 127,491. 11 98 Schedule "2"( Cont. ) 1-1-58 6,686.40 3,219.07 6,800.29 49,353.88 $3,925.529.01 Increase 1,446.20 $201,962.10