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Audit - 1973 THE CITY OF SALINA Saline County, Kansas REPORT ON EXAMINATION December 31, 1973 WOODS & DURHAM Certified Public Accountants Salina, Kansas Schedule 1 Schedule 2 Schedule 3 Schedule 4 Schedule 5 Schedule 6 Schedule 7 Schedule 8 Schedule 9 Schedule 10 Schedule 11 Schedule 12 Schedule 13 Schedule 14 Schedule 15 Schedule 16 Schedule 17 Schedule 18 Schedule 19 Schedule 20 Schedule 21 Schedule 22 THE CITY OF SALINA Saline County, Kansas INDEX Accountant's Report. . . . . . . . . . . . . . . . . . . . . Comparison of Cash Balances with Encumbrances. . . . . . . . . . . Classified Statement of Receipts, Disbursements, and Balances of Cash, Composition of Ending Cash Balance. . . . . . . . . . . Reconciliation - Cash Disbursements with Expenditures. . . . Comparison of Actual Revenue with Budget Estimates. . . . . . . . Detail Licenses, Fees and Permits - General Operating :~und . . . . Comparison of Actual Expenditures with Budget Estimates. . . . . . Detail of General Operating Fund Expenditures, by Department, Compared with Budget Estimates. . . . . . . . . . .. . . . Statement of Receipts, Expenditures, and Unencumbered Fund Balance - Non-Budgeted Funds. . . . . . . . . . . .' . . . . . . Statement of Bonds of Indebtedness, Temporary Notes and No- Fund Warrant;s ..... . . . . . . . . . . . . . . . . Reconciliation of Fiscal Agency Balance. . . . . . . . . . . . . . Insurance Coverage. . . . . . . . . . . . . . . . . . . . . . . . Fidelity Bonds. . . . . . . . . . . . . . . . . . . . . . . . . . Statement of Investments by Funds. . . . . . . . . . . . . . Comparison of Depository Security with Balances on Deposit. . . . Municipal Court - Summary of Assessments, Disbursements, and Uncollected Cash Balance. . . . . . . . . . . . . . . . . WATER AND SEWAGE FUND Comparative Balance Sheet. . . . . . . . . . . . . . . . . . . . . Comparative Income Statement. . . . . . . . . . . . . Comparative Unappropriated Surplus. . . . . . . . . . . . . Comparative Operating Expenses Statement. . . . . . . Receipts, Expenditures and Fund Balance - Consolidated. . . . . . Comparison of Reserve Balances with Ordinance Requirements. . . . Comparative Plant and Property Statement. . . . . . . . . . . . . Page Number 1 2 3- 4 5 6- 9 10 11-17 18-31 32-38 39-40 41 42 43 44 45 46 47-48 49 50 51-53 54-55 56 57-58 WOODS & DURHAM ~1ißd fi>uJl« .rlæounlanß !}Ja/ina , ø~ in C@ay ~,,~~ æek.it 605 W. NORTH STREET P. O. BOX 1324 TELEPHONE - AREA 913, TAYLOR 5-5494 SALINA, KANSAS, 67401 June 13, 1974 The Mayor and The Board of City Commissioners The City of Salina Saline County, Kansas We have examined the financial records of The City of Salina, Saline County, Kansas, for the year ended December 31, 1973. Our examination included all funds except The Firemen's Relief Association, The Municipal Band Board, The Saline County-City Building Authority, The Joint City-County Board of Health, and The Salina Airport Authority. - Our examination was performed in accordance with the Minimum Standard Audit Program for Municipalities, and in accordance with generally acl:epted audit- ing standards and accordingly included such tests of the accounting records and such other auditing procedures as we considered necessary under the cir- cumstances. Included in this report, in a separate section, are statements showing the financial position and results of operation of the Water and Se~~age Fund. Additional records are maintained in conformity with accounting methods gen- erally applicable to commercial utilities. Because the scope of our examin- ation did not include the verification of the assets of the WatE!r and Sewage Fund, other than cash, we are unable to express an opinion on Sehedules 16 through 22 of the special section of this report covering the Water and Sew- age Fund. In our opinion, subject to the above comments covering those Schedules 16 through 22 of the Water and Sewage Fund, the accompanying schedules present fairly the cash position of The City of Salina, Kansas, at Dece~mber 31, 1973, and the financial transactions for the year January 1 to December 31, 1973, in conformity with accounting practices generally followed by municipalities applied on a basis consistent with that of the preceding year. WOODS & DURHAM CiØ:kÞ -¡.J / ,-/ú ~ // CL/ L1,! â/ 6!-¿:..~U Certified Public Accountant in charge of and actively engaged on this audit. 1. . N THE CITY OF SALINA Saline County, Kansas COMPARISON OF CASH BALANCES WITH ENCUMBRANC~S December 31, 1973 Schedule 1 Unencumbered 1973 Unencumbered Add Cash Fund Balance Add Deduct Fund Balance Encumbrances Balance Fund '-'_"7') Receipts Expenditures 12-31-73 12-31-73 12-31-73 "'-"'-'.J BUDGETED FUNDS , General Operating $ 50,454.88 $2,370,636.02 $2,366,878.45 $ 54,212.45 $ 28,901. 01 $ 83,113.46 '. Noxious Weed 1,016.61 6,320.99 6,065.56 1,272.04 - 1,272.04 Firemen's Pension 43,995.87 120,370.74 68,969.43 95,397.18 - 95,397.18 Policemen's Pension 48,398.76 51,686.37 26,511.23 73,573.90 - 73,573.90 Tree Maintenance 5,729.39 4,416.44 7,341. 94 2,803.89 - 2,803.89 Bond and Interest 179,634.38 1,106,712.54 1,081,780.17 204,566.75 - 204,566.75 Flood Works and Levee 3.78 27,738.86 26,144.70 1,597.94 - 1,597.94 Social Security 19,778.41 163,729.22 160,206.50 23,301.13 - 23,301. 13 Emp10yees'Retirement 4,468.20 125,990.61 118,443.23 12,015.58 - 12,015.58 Sanitation 76,662.68 244,721. 99 226,295.95 95,088.72 14,153.24 109,241. 96 Parking Meter 86,274.31 85,779.18 97,544.52 74,508.97 8,500.00 83,008.97 Special Gasoline Tax 41,467.63 317 , 794. 00 303,843.00 55,418.63 1,178.15 56,596.78 Golf Course 1,728.53 50,672.94 49,756.97 2,644.50 - 2,644.50 Water and Sewage 810,830.33 1,671,300.09 1,443,712.04 1,038,418.38 64,715.52 1,103,133.90 Construction - Street Resurfacing 46,263.99 97,020.75 - 143,284.74 - 143,284.74 NON-BUDGETED FUNDS Construction 121,824.10 449,854.59 390,092.57 181,586.12 333.00 181,919.12 Clearing Accounts 19,071.95 49,455.85 48,332.75 20,195.05 - 20,195.05 Central Garage 48,562.21 182,298.64 179,695.10 51,165.75 209.12 51,374.87 Cemetery Endowment 21,662.54 150.00 - 21,812.54 - 21,812.54 Civil Defense 5,445.62 27,972.21 30,992.59 2,425.24 - 2,425.24 Mausoleum Trust - - - - - - Mausoleum Endowment 16,845.17 - - 16,845.17 - 16,845.17 Street Machinery 24,518.38 937.01 - 25,455.39 - 25,455.39 \Ambulance 11,023.27 40,402.82 48,106.96 3,319.13 - 3,319.13 Community Renewal Program - - - - - - Special Reserve 33,158.72 - - 33,158.72 - 33,158.72 Federal Revenue Sharing Trust 203,120.00 553,903.49 461.100.72 295.922.77 177.826.50 473.749.27 TOTALS $1.921.939.71 $7.749.865.35 $7.14l.8l4.3~ $2.529.990.68 $295.816.54 $U~5.807 . 22 THE CITY OF SALINA Saline County, Kansas CLASSIFIED STATEMENT OF RECEIPTS. DISBURSEMENTS. AND BALANCES OF CASH. COMPOSITION OF ENDING CASH BALANCE Schedule 2 January 1 to December 31, 1973 Cash and 1973 Cash and Investments Cash Cash Investments Fund 1-1-73 Receipts Disbursements 12-31-73 BUDGETED FUNDS General Operating $ 147,139.38 $2,370,636.02 $2,434,661. 94 $ 83,113.46 Noxious Weed 1,016.61 6,320.99 6,1065.56 1,272.04 Firemen's Pension 43,995.87 120,370.74 68,969.43 95,397.18 Policemen's Pension 48,398.76 51,686.37 26, :511. 23 73,573.90 Tree Maintenance 5,729.39 4,416.44 7,341. 94 2,803.89 Bond and Interest 179,634.38 1,106,712.54 1,081,:780.17 204,566.75 Flood Works and Levee 3.78 27,738.86 26,144.70 1,597.94 Social Security 19,778.41 163,729.22 160,206.50 23,301.13 Emp1oyees'Retirement 4,468.20 125,990.61 118 ,l~43. 23 12,015.58 Sanitation 76,662.68 244,721. 99 212,142.71 109,241. 96 Parking Meter 93,213.96 85,779.18 95,984.17 83,008.97 Special Gasoline Tax 47,736.25 317 , 794.00 308,933.47 56,596.78 Golf Course 1,728.53 50,672.94 49,/'56.97 2,644.50 Water and Sewage 825,241. 60 1,671,300.09 l,393,Lf07. 79 1,103,133.90 Construction - Street Resurfacing 46,263.99 97,020.75 143,284.74 NON-BUDGETED FUNDS Construction 121,824.10 449,854.59 389,7'59.57 181,919.12 Clearing Accounts 19,071. 95 49,455.85 48,332.75 20,195.05 Central Garage 50,680.12 182,298.64 181,603.89 51,374.87 Cemetery Endowment 21,662.54 150.00 21,812.54 Civil Defense 6,081.27 27,972.21 31,628.24 2,425.24 Mausoleum Trust Mausoleum Endowment 16,845.17 16,845.17 Street Machinery 24,518.38 937.01 25,455.39 Ambulance 11,023.27 40,402.82 48,106.96 3,319.13 Community Renewal Program Special Reserve 50,000.00 16,841. 28 33,158.72 Federal Revenue Sharing 203.120.00 553.903.49 283.274.22 473.749.27 TOTAL FUNDS $2,065.838.59 $7,749,865.35 $6.989,.896.72 $2,825.807.22 3. THE C ITY 0 F SAt INA Saline County, Kansas CLASSIFIED STATEMENT OF RECEIPTS. DISBURSEMENTS. AND BALANCES OF CASH. COMPOSITION OF ENDING CASH BALANCE January 1 to December 31, 1973 Per Bank Deposits in Transit COMPOSITION OF CASH BALANCE Planters State Bank First State Bank and Trust Co. First National Bank and Trust Co. National Bank of America Petty Cash Cash on Hand Investments TOTAL $821,290.95 210,879.22 594,857.77 676,481. 59 1,604.46 631.19 $80,976.17 Outstanding Checks $233,231. 79 150,1000.00 225,000.00 1,293.36 Schedule 2 (Cont' d.) Reconciled Balance $ 669,035.33 210,879.22 445,488.96 451,481. 59 311.10 1,188.90 1.047,422.12 $2.825,807.22. 4. THE CITY OF SALINA Saline County, Kansas RECONCILIATION - CASH DISBURSEMENTS WITH EXPENDITURES January 1 to December 31, 1973 Schedule 3 Cash Disbursements Outstanding Claims Expenditures ~ Schedule 2 12-31-73 12 - 3 L - 72 Schedule 1 BUDGETED FUNDS General Operating $2,434,661. 94 $ 28,901. 01 $ 96,684.50 $2,366,878.45 Noxious Weed 6,065.56 6,065.56 Firemen's Pension 68,969.43 68,969.43 Policemen's Pension 26,511. 23 26 , 511. 23 Tree Maintenance 7,341. 94 7,341. 94 Bond and Interest 1,081,780.17 1,081,780.17 Flood Works and Levee 26,144.70 26,144.70 Social Security 160,206.50 160,206.50 Emp10yees'Retirement 118,443.23 118,443.23 Sanitation 212,142.71 14,153.24 226,295.95 Parking Meter 95,984.17 8,500.00 6,939.65 97,544.52 Special Gasoline Tax 308,933.47 1,178.15 6,268.62 303,843.00 Golf Course 49,756.97 49,756.97 Water and Sewage 1,393,407.79 64,715.52 14 ,L¡,ll. 27 1,443,712.04 Construction - Street Resurfacing NON-BUDGETED FUNDS Construction 389,759.57 333.00 390,092.57 Clearing Accounts 48,332.75 48,332.75 Central Garage 181,603.89 209.12 2,117.91 179,695.10 Cemetery Endowment Civil Defense 31,628.24 635.65 30,992.59 Mausoleum Trust Mausoleum Endowment Street Machinery Ambulance 48,106.96 48,106.96 Community Renewal Program Special Reserve 16,841. 28 16,8'+1.28 Federal Revenue Sharing 283,274.22 177,826.50 461,100.72 TOTAL FUNDS $6,989,896.72 $295,816.54 $143,898.88 $7,141,814.38 = 5. THE CITY OF SALINA Saline County, Kansas COMPARISON OF ACTUAL REVENUE WITH BUDGET ESTIMATES January 1 to December 31,1973 GENERAL OPERATING FUND Current tangible taxes Current tangible taxes - Airport Industrial Current intangible taxes Delinquent tangible taxes Delinquent intangible taxes State cigarette tax State liquor enforcement tax State sales tax State highway maintenance Licenses, fees and permits Municipal courts - fines Franchise taxes Office space rental Auditorium rentals Rent Community Theater Concessions - Oakda1e Park Concessions - Swimming Pool Concessions - Lakewood Park Concessions - Lakewood Park - boat rentals Memorial Park Stadium Interest from investments Engineering fees Impounding fees Removal and burial fees Grave marker permits Title transfer fees Admissions - Swimming Pools Administrative services - Other depart- ments Fire protection outside city limits Fire protection outside city limits - Schilling Manor Street cut repairs Concrete sawing Upkeep services Weed cutting services Plats and rezoning fees Sale of commodities Sale of ordinance books Sale of salvage Sale of lots Miscellaneous sales and services Miscellaneous services - County Services fees Actual $1,210,650.69 9,535.69 133,426.08 23,689.76 80.23 67,895.09 18,626.75 59,236.24 5,496.62 76,488.87 127,711. 73 255,720.57 360.00 2,555.00 495.00 27.50 179.12 2,460.00 21,254.22 20,000.00 4,774.00 6,340.00 95.00 25.00 12,088.13 24,925.64 17,450.91 54,150.00 4,733.07 809.75 16.88 7,786.00 1,534.50 3,677.75 226.00 210.00 3,800.00 3,150.37 8,460.00 14,963.00 Budge1~ $1,221,110.02 8,302.50 121,000.00 17,000.00 1,000.00 69,000.00 18,000.00 59,240.00 70,515.00 170,000.00 245,000.00 360.00 4,500.00 50.00 3010.00 2,600.00 900.00 100.00 12,000.00 37,000.00 5,000.00 7,000.00 100.00 20.00 16,000.00 24,000.00 18,600.00 55,400.00 5,000.00 600.00 20.00 6,000.00 860.00 3,500.00 300.00 400.00 2,000.00 4,000.00 8,760.00 Schedule 4 Actual (Over) Under Budget $ 10,459.33 (1,233.19) (12,426.08) (6,689.76) 919.77 1,104.91 (626.75) 3.76 (5,496.62) (5,973.87) 42,288.27 (10,720.57) 1,945.00 (495.00) 22.50 120.88 140.00 900.00 100.00 (9,254.22) 17,000.00 226.00 660.00 5.00 (5.00) 3,911. 87 (925.64) 1,149.09 1,250.00 266.93 (209.75) 3.12 (1,786.00) (674.50) (177.75) 74.00 190.00 (1,800.00) 849.63 300.00 (14,963.00) 6, THE CITY OF SALINA Saline County, Kansas COMPARISON OF ACTUAL REVENUE WITH BUDGET ESTIMATES January 1 to December 31, 1973 Actual GENERAL OPERATING FUND (Cont'd.) Sale of real estate Public address system Contributions by employees (KPERS) Reimbursement of expenditures Rewards Transfer from Special Gasoline Tax Fund Surplus from discontinued funds Adjustments prior years encumbrances $ 1,000.00 345.00 3,214.88 6,572.92 151,220.00 3,178.06 $2,370,636.02 NOXIOUS WEED FUND Current tangible tax Delinquent tax Sales tax $ 5,930.29 110.69 280.01 $ 6~0.99. $ FIREHEN'S PENSION FUND Current tangible tax Delinquent tax Sales tax Contribution by employees Membership and dues fees Interest $ 100,040.90 1,206.11 3,019.10 14,692 .13 1,412.50 120,370.74 $ POLICEMEN'S PENSION FUND Current tangible tax Delinquent tax Sales tax Contribution by employees Membership and dues fees Interest $ 34,399.75 743.73 1,885.42 13,244.97 1,412.50 $ 51,686.37 TREE MAINTENANCE FUND Current tangible tax Delinquent tax Sales tax $ 3,770.07 179.36 467.01 $ 4,416.44 Budget $ 2,500.00 600.00 11,000.00 50.00 153,180.00 $2,382,867.52 $ 5,979.75 50.00 280.00 6,309.75 $ 100,870.98 400.00 3,019.10 16,000.00 40.00 1,375.00 $ 121,705.08 $ 34,687.94 200.00 1,885.12 16,000.00 40.00 1,375.00 54,188.06 $ $ 3,802.09 50.00 467.00 $ 4,319.09 Schedule 4 (Cont'd.) Actual (Over) Under Budget $ 1,500.00 255.00 (3,214.88) 4,427.08 50.00 1,960,00 (3 .178.06) $ 12,231.50 $ 49.1¡6 (60.69) (.01) (1l.24) $ $ 830.08 (806.11) 1,307.87 40.00 (37.50) $ l,334.31¡ $ 288.19 (543.73) (.30) 2,755.03 40.00 (37.50) $ 2,501. 69 $ 32.02 (129.36) (.01) $ (97.35) 7. THE CITY OF SALINA Saline County, Kansas COMPARISON OF ACTUAL REVENUE WITH BUDGET ESTIMATES Schedule 4 January 1 to December 31, 1973 (Cont'd.) Actual (Over) Under Actual Budget~ Budget BOND AND INTEREST FUND Current tangible tax $ 531,626.66 $ 536,0l¡4.36 $ 4,417.70 Delinquent tax 21,111. 25 7,000.00 (14,111. 25) Current special assessments tax 383,431. 81 396,309.50 12,877.69 Delinquent special assessments tax 64,738.61 15,000.00 (49,738.61) Interest from investments 22,700.76 12,000.00 (10,700.76) Special assessments 13,123.45 3,500.00 (9,623.45) Transfer from Parking Meter Fund 46,000.00 46,000.00 Transfer from Water and Sewage Fund 12,500.00 12,500.00 Transfer from Golf Course Fund 11,480.00 11,480.00 Accrued interest on bonds sold $1,106,712.54 $1,039.833.86 $(66,878.68) FLOOD WORKS AND LEVEE FUND Current tangible tax $ 25,840.60 $ 26, 0l¡,0. 07 $ 199.47 Delinquent tax 456.46 200.00 (256. L.6) Sales tax 1,118.80 1,118.80 Miscellaneous 323.00 200.00 (123.00) $ 27,738.86 $ 27,558.87 $ (179.99) SOCIAL SECURITY FUND Current tangible tax $ 41,165.56 $ 41,510.41 $ 344.85 Delinquent tax 929.60 200.00 (729.60) Sales tax 2,366.70 2,366.70 Contribution by employer and employees 119,267.36 104,000.00 (15,267.36) $ 163,729.22 $ 148,077 .11 $(15,652.11) EMPLOYEES' RETIREHENT FUND Current tangible tax $ 44,344.80 $ 44,723.32 $ 378.52 Delinquent tax 705.07 150.00 (555.07) Sales tax 1,746.53 1, 7l¡.6. 55 .02 Contribution by employees and employers 79,194.21 81,000.00 1,805.79 $ 125,990.61 $ 127,619.87 $ 1,629.26 SANITATION FUND Service fees $ 243,000.00 $ 208,000.00 $ (35,000.00) Interest from investments 1,669.29 1,300.00 (369.29) Miscellaneous sales and services 52.70 (52.70) $ 244,721. 99 $ 209,300.00 $ (35,421. 99) 8. THE CITY OF SALINA Saline County, Kansas COMPARISON OF ACTUAL REVENUE WITH BUDGET ESTIMATES January 1 to December 31,1973 Schedule 4 (Cont 'd. ) Actual Budget~ Actual (Over) Under Budget PARKING METER FUND Parking meter revenue $ 71,747.00 $ 75,000.00 $ 3,253.00 Parking meter permits 13,300.00 8,500.00 (4,800.00) Interest from investments 732.18 625.00 (107.18) Reimbursement of expenditures $ 85,779.18 $ 84,125.00 $ (1,654.18) SPECIAL GASOLINE TAX FUND Special gasoline tax $ 317,794.00 $ 288,000.00 $129,794.00) GOLF COURSE FUND Transfer from Golf Course Construction Fund $ $ $ Green fees and memberships 42,372.72 48,000.00 5,627.28 Cart storage 241. 02 500.00 258.98 Concessions Cart rental 4,652.03 6,000.00 1,347.97 Golf cart users fee 116.00 300.00 184.00 Golf club storage 7.73 100.00 92.27 Oil well lease 3,283.44 1,500.00 (1,783.4ll) $ 50,672.94 $ 56,400.00 $ 5,727.06 WATER AND SElvAGE FUND Water revenue $ 965,012.73 $ 760,000.00 $(205,012.73) Sewage revenue 390,624.31 372,000.00 (18,624.31) Miscellaneous income 2,086.08 12,000.00 9,913.92 Tapping service 6,810.33 10,000.00 3,189.67 Service charge - Sanitation Department 3,275.6/+ 3,100.00 (175.64) Sanitation fees 246,664.04 208,000.00 (38,664.04) Capital improvement from bond retirement and extension and construction reserves 20,000.00 20,000.00 Proceeds from new capital improvement bond issue 500,000.00 500,000.00 Interest from investments 28,890.00 (28,890.00) Refunds and miscellaneous 27,901. 25 (27,901. 25) Adjustments prior years encumbrances 35.71 (35.71) $1,671,300.09 $1,885,100.00 $ 213,799.91 9. THE CITY OF SALINA Saline County, Kansas COMPARISON OF ACTUAL REVENUE WITH BUDGET ESTIMATES DETAIL LICENSES~ FEES AND PERMITS - GENERAL OPERATING FUND January 1 to December 31, 1973 Schedule 5 TOTALS Actual (Over) Unàer Actual Budget Budget $ 9,400.00 $ 9,000.00 $ (400.00) 8,400.00 8,400.00 2,500.00 2,500.00 1,275.00 750.00 (525.00) 75.00 410.00 335.00 230.00 300.00 70.00 1,035.00 1,200.00 165.00 3,450.00 2,400.00 (1,050.00) 580.00 570.00 (10.00) 50.00 50.00 800.00 500.00 (300.00) 350.00 400.00 50.00 300.00 350.00 50.00 527.00 350.00 (17'7.00) 1,235.60 950.00 (285.60) 419.50 350.00 (69.50) 250.00 250.00 800.00 800.00 50.00 400.00 350.00 1,365.40 1,300.00 (65.40) 260.00 375.00 115.00 112.00 130.00 18.00 51. 00 100.00 49.00 75.00 150.00 75.00 1~612.00 1,500.00 (112.00) 45.00 100.00 55.00 1,152.00 1,200.00 48.00 32,528.47 30,000.00 (2,528.47) 294.40 600.00 305.60 1,612.50 1,300.00 (312.50) 43.00 40.00 (3.00) 100.00 200.00 100.00 4,915.00 3,000.00 (1,915.00) 250.00 500.00 250.00 15.00 15.00 280.00 75.00 (205.00) 66.00 (66.00) $76,488.87 $70,515.00 $(5,973.87) LICENSES, FEES AND PERMITS Cereal malt beverage Retail liquor licenses Wholesale liquor licenses Amusement device - Pinball, etc. Entertainment licenses Dances - Public Music machine licenses . Miniature pool table and shuffleboard Pool hall and bowlL:lg alley Skating rink licenses Theater and opera house Auctioneer and auction sales Billboard advertising Concrete construction Electrician licenses Gas fitters licenses Tree trimming and spraying Junk dealers, auto and parts Pawnbrokers Plumbers licenses Taxicab licenses Taxicab drivers licenses Street advertising Elevator contractor licenses Mobile home court licenses Vendor, peddler and itinerant Refuse haulers licenses Building and inspection fees House moving permits Food and milk permits Bail bondsman licenses Merchant police licenses Dog licenses Private club licenses Truck and transfer license Circus license Mobile home craftsmen 10. THE CITY OF SALINA Saline County, Kansas COMPARISON OF ACTUAL EXPENDITURES WITH BUDGET ESTIMATES January 1 to December 31, 1973 Schedule 6 Actual (Over) Under Actual Budge.!~ Budget $ 33,481. 87 $ 33,310.00 $ (171. 87) 32,285.26 28,755.00 (3,530.26) 102,209.14 89,975.00 (12,234.14) 24,402.38 20,335.00 (4,067.38) 18,918.19 18,600.00 (318.19) 40,682.61 41,530.00 847.39 87,781. 95 86,100.00 (1,681.95) 546,847.36 550,215.00 3,367.64 43,056.05 52,860.00 9,803.95 93,825.92 101,200.00 7,374.08 667,755.47 691,520.00 23,764.53 224,508.59 240,61.0.00 16,101. 41 44,177.26 44,130.00 (l.7. 26) 86,799.40 96,380.00 9,580.60 37,149.77 29, 8~.5. 00 (7,304.77) 16,657.27 18,910.00 2,252.73 48,115.91 55,2~.O.00 7,124.09 82,336.77 138,6~0.00 56,303.23 10,000.00 10,000.00 24,513.12 23,HO.00 (1,373.12) 24,350.60 25,955.00 1,604.40 15,020.28 9,625.00 (5,395.28) 41,735.00 41,735.00 20,268.28 20,000.00 (268.28) $2,366,878.45 $2,468.610.00 $101,731. 55 GENERAL OPERATING FUND City Commission City Manager City Clerk City Attorney Municipal Court City Building City Engineer Fire Department Inspection Park Police Street Waste Disposal Street lighting Traffic Control Swimming Pools Administration and Planning Insurance and Contingencies Band Cemetery General Improvement Memorial Hall Public Health Industrial Development NOXIOUS WEED FUND Personal Services Salaries - Regular employees $ 3,682.00 $ 4,000.00 Contractual Services Repairs - Machinery and equipment 1,346.37 1,125.00 Repairs - Tires and tubes 17.00 100.00 Material and Supplies Chemical, drugs, etc. 370.50 500.00 Motor vehicle - Fuel and lubricants 459.69 450.00 Machinery and equipment parts 100.00 Motor vehicle - Tires and tubes 190.00 75.00 $ 6,065.56 $ 6,350.00 $ 318.00 (221. 37) 83.00 129.50 (9.69) 100.00 (115.00) $ 284.44 11. THE CITY OF SALINA Saline County, Kansas COMPARISON OF ACTUAL EXPENDITURES WITH BUDGET ESTIMATES January 1 to December 31, 1973 GOLF COURSE FUND (Cont'd.) Electrical and lighting parts Sand, gravel, rock and chat Sundry Expenditures Sales tax remitted Organizational dues Capital Outlay Park equipment, mowers and miscellaneous equipment Payment to Bond and Interest Fund FIREMEN'S PENSION FUND Sundry Expenditures Pensions paid Refunds Reserve POLICEMEN'S PENSION FUND Sundry Expenditures Pensions paid Refunds Reserve TREE MAINTENANCE FUND Personal Services Salaries - Regular employees Salaries - Part-time employees Contractual Services Insurance - Equipment Repair - Machinery and equipment Materials and Supplies Chemicals Motor vehicle - Fuel and lubricants Actual $ 83.57 1,470.95 2,475.75 11, l~80. 00 $ 49,756.97 $ 67,143.00 1,826.43 $ 68,969.43 $ 24,114.00 2,397.23 $ 26,511. 23 $ 4,752.00 2,112.00 42.00 394.36 41. 58 $ 7 ,341. 94 Budget~ $ 350.00 1,765.00 500.00 11,480.00 $ 53,020.0~ $ 81,415.00 2,000.00 25,000.00 $ 108,415.00 $ 26,750.00 2,000.00 25,000.00 $ 53,750.00 $ 5,000.00 3,000.00 25.00 500.00 100.00 100.00 $ 8,725.00 Schedule 6 (Cont'd.) Actual (Over) Under Budget $ 266.43 294.05 (1,975.75) $ 3,263.03 $ 14,272.00 173.57 25,000.00 $ 39,445.57 $ 2,636.00 (397.23) 25,000.00 $ 27,238.77 $ 248.00 888.00 (17 . 00) 105.64 100.00 58.42 $ 1,383.06 12. THE CITY OF SALINA Saline County, Kansas COMPARISON OF ACTUAL EXPENDITURES WITH BUDGET ESTIMATES January 1 to December 31, 1973 BOND AND INTEREST FUND General Bond Principal General Bond Interest Curb, Gutter and Paving Bond Principal City share Property owner shares Interest City share Property owner shares Sewer Bonds Principal City share Property owner share Interest City share Property o~~er share Fiscal Agency commission and postage Interest on bonds to be issued Refunds FLOOD WORKS AND LEVEE FUND Personal Services Salaries - Regular employees Reserve for 1973 salary adjustment (3% of Dec. 31, 1972 base) Contractual Services Insurance - Motor vehicles Repair - Machinery and equipment Repair - Tires and tubes Other professional services Other contractual services Materials and Supplies Expendable tools Chemical, drugs, etc. Motor vehicle - Fuel and lubricants Motor vehicle - License tags Other operating supplies Cement and cement products Motor vehicle - Tires and tubes Paint and painting supplies Schedule 6 (Cont'd.) Actual Actual (Over) Under Budget Budget. $ 225,000.00 $ 225,000.00 $ 86,933.09 86,933.09 191,809.31 193,059.31 1,250.00 433,051.69 431,801.69 (1,250.00) 46,678.48 46,993.94 315.46 95,112.03 94,796.57 (315.46) 2,000.00 2,000.00 100.62 100.62 1,044.23 1,314.78 270.55 30,000.00 30,000.00 50.72 (50.72) $1,081,780.17 $1,112,QOO.OO $ 30,219.83 $ 20,320.49 $ 20,230.00 $ (90.49) 600.00 600.00 364.00 340.00 (24.00) 1,356.26 1,900.00 543.74 97.21 150.00 52.79 90.90 100.00 9.10 135.83 200.00 64.17 6.75 20.00 13.25 279.90 300.00 20.10 919.22 800.00 (119.22) 8.00 10.00 2.00 36.69 100.00 63.31 8.65 125.00 116.35 39.34 100.00 60.66 43.10 50.00 6.90 13. THE CITY OF SALINA Saline County, Kansas COMPARISON OF ACTUAL EXPENDITURES WITH BUDGET ESTIMATES January 1 to December 31, 1973 EMPLOYEES' RETIREMENT FUND Sundry Expenditures Employees' retirement remitted to state Refunds Reimbursed Expense SANITATION FUND Personal Services Salaries - Regular employees Salaries - Part-time employees Reserve for 1973 salary adjustments (3% of Dec. 31, 1972 base) Contractual Services Telephone and telegraph Traveling expenses Printing office forms Insurance - Motor vehicles Insurance - Social Security Employees' retirement Group insurance Water service Repair - Machinery and equipment Repair - Tires and tubes Radio maintenance Laundry and towel service Medical services Billing and administration charges Workman's Compensation Disposal charges Material and Supplies Expendable tools Office supplies Books and periodicals Motor vehicle - Fuel and lubricants Motor vehicle - License tags Other operating supplies Lumber and lumber products Motor vehicle - Tires and tubes Paint and painting supplies Schedule 6 (Cont'd.) Actual Actual (Over) Under Budget Budget~ $ 118,433.17 $ 128,000.00 $ 9,566.83 10.06 (10.0ó) $ 118,443.23 $ 128,000.00 $ 9,556.77 $ 151,188.42 $ 150,400.00 $ (788.42) 3,128.00 5,900.00 2,772.00 4,515.00 4,515.00 424.93 400.00 (24.93) 322.45 100.00 (222.45) 58.50 200.00 141. 50 1,015.00 900.00 (115.00) 8,786.65 8,800.00 13.35 8,159.07 9,620.00 1,460.93 4,045.89 3,600.00 (445.89) 200.46 200.00 (.46) 7,803.59 7,000.00 (803.59) 864.26 1,050.00 185.74 456.00 550.00 94.00 2,738.60 3,500.00 761. 40 150.35 100.00 (50.35) 6,551. 28 6,270.00 (281. 28) 4,001. 34 4,500.00 498.66 2,325.00 (2,325.00) 604.31 800.00 195.69 170.19 1510.00 (20.19) 55.70 75.00 19.30 8,424.16 6,500.00 (1,924.16) 470.00 500.00 30.00 198.56 300.00 101. 44 300.00 300.00 14. THE CITY OF SALINA Saline County, Kansas COMPARISON OF ACTUAL EXPENDITURES WITH BUDGET ESTIMATES Schedule 6 January 1 to December 31, 1973 (Cont'd.) Actual (Over) Under Actual Budget~ Budget SANITATION FUND (Cont' d.) Capital Outlay Trucks $ 14,153.24 $ 16,000.00 $ 1,846.76 $ 226,295.95 $ 232,230.00 $ 5,934.05 PARKING METER FUND Personal Services Salaries - Regular employees $ 28,540.04 $ 32,485.00 $ 3,944.96 Reserve for 1973 salary adjustments 975.00 975.00 Contractual Services Printing office forms 2,145.19 1,920.00 (225.19) Insurance - Motor vehicles 83.00 85.00 2.00 Social Security 1,552.37 1,665.00 112.63 Employees' retirement 1,715.42 1,705.00 (10.42) Group insurance 362.67 (362.67) Repairs - Machinery and equipment 232.17 225.00 (7.17) Repairs - Tires and tubes 40.62 10.00 (30.62) Òther contractual services 14,248.35 12,765.00 (1,483.35) Materials and Supplies Expendable tools 25.00 25.00 License tag 12.50 15.00 2.50 Motor vehicle - Fuel and lubricants 259.61 225.00 (34.61) Motor vehicle - Tires and tubes 100.00 100.00 Wearing apparel 825.57 850.00 24.43 Other operating supplies 108.40 125.00 16.60 Parking meter parts 95.74 300.00 204.26 Capital Outlay Equipment 274.00 (274.00) Landscape improvement 1,048.87 (1,048.87) Traffic scooters Parking meters Bond and Interest Fund - Transfer - Off street parking issue 46,000.00 46,000.00 $ 97,544.52 $ 99,475.00 $ 1,930.48 SPECIAL GASOLINE TAX FUND Personal Services Salaries - Regular employees $ 14,607.48 $ 14,170.00 $ (437.48) Salaries - Part-time employees 1,998.00 3,000.00 1,002.00 Reserve for 1973 salary adjustments 425.00 425.00 15. THE CITY OF SALINA Saline County, Kansas COMPARISON OF ACTUAL EXPENDITURES WITH BUDGET ESTIW~TES January 1 to December 31, 1973 Actual Schedule 6 (Cont'd.) Budge1~ Actual (Over) Under Budget SPECIAL GASOLINE TAX FUND (Cont'd.) Contractual Services Other contractual services $ 100,000.00 $ 100,000.00 $ Material and Supplies Signs 4,041. 42 5,300.00 1,258.58 Asphalt and road gravel 6,513.05 4,000.00 (2,513.05) Cement and cement products 9,224.26 8,000.00 (1,224.26) Metal and metal products 725.00 725.00 Paint and painting materials 4,377.78 4,200.00 (177.78) Sand, gravel, rock and chat 3,654.50 2,000.00 (1,654.50) Sundry Expenditures Transfer to General Operating Fund 151,220.00 153, HiO. 00 1,960.00 Transfer to Special Reserve Fund Capital Outlay Traffic control equipment 8,206.51 9,000.00 793.49 $ 303,843.00 $ 304,000.00 $ 157.00 GOLF COURSE FUND Personal Services Salaries - Regular employees Salaries - Part-time employees Reserve for 1973 salary adjustments Contractual Services Telephone and telegraph Travel expenses Printing office forms Insurance - Motor vehicles Gas service Light and power service Water service Repair - Machinery and equipment Repair - Tires and tubes Laundry and towel service Other contractual services Materials and Supplies Expendable tools Books and periodicals Chemical, drugs, etc. Motor vehicles - Fuel and lubricants Motor vehicles - Tires and tubes Seeds, plants, trees and lawn supplies Other operating supplies $ 16,805.39 236.09 133.77 495.99 323.00 541. 85 1,417.01 7,223.38 1,950.64 21. 50 11. 63 1,265.26 146.41 956.36 87.42 1,650.74 980.26 $ 22,250.00 $ 5,444.61 4,000.00 4,000.00 605.00 605.00 220.00 (16.09) 30.00 (103.77) 450.00 (45.99) 325.00 2.00 800.00 258.15 1,000.00 (417.01) 4,000.00 (3,223.38) 1,000.00 (950.64) 50.00 28.50 20.00 8.37 1,000.00 (265.26) 75.00 (71. 41) 1,000.00 43.64 100.00 12.58 1,500.00 (150.74) 500.00 (480.26) 16. THE CITY OF SALINA Saline County, Kansas COMPARISON OF ACTUAL EXPENDITURES WITH BUDGET ESTIMATES January 1 to December 31, 1973 Schedule 6 (Cont 'd.) Ac tual Actual (Over) Under Budget Budget~ FLOOD WORKS AND LEVEE FUND (Cont' d.) Sand, gravel, rock and chat $ 96.60 $ 100.00 $ 3.40 Capital Outlay Truck 2,341. 76 2,500.00 158.24 $ 26,144.70 $ 27,625.00 $ 1,480.30 SOCIAL SECURITY FUND Sundry Expenditures Deductions remitted $ 160,206.50 $ 157,000.00 $ (3,206.50) Refunds Reimbursed Expense WATER AND SEWAGE FUND Water supply expenses Softening and treatment expenses Pumping expenses Distribution expense Customer accounting and collections Administrative and general expenses Sewage treatment expenses Cash remitted to Sanitation Fund Capital improvements Bond and Interest payments Refunds and miscellaneous Authorized Budget Credit Refunds Meter deposits Sales tax $ 160,206.50 $ 157,000.0q, $ 0,206.50) $ 10,220.67 $ 13,350.00 $ 3,129.33 204,009.68 222,005.00 17,995.32 52,493.63 60,625.00 8,131.37 103,615.66 109,635.00 6,019.34 128,068.96 127,980.00 (88.96) 161,242.28 164,940.00 3,697.72 196,502.41 192,415.00 (4,087.41) 243,000.00 208,000.00 (35,000.00) 85,545.42 520,000.00 434,454.58 209,702.65 209,435.00 (267.65) 49,310.68 12,765.00 (36 ,545 .68) 1,443,712.04 1,841,150.00 397,437.96 2,91.5.56 2,915.56 14,50.5.00 14,505.00 24,877.47 24,877.47 $1,443,712.04 $1,883.448.03 $439,735.99 17. THE CITY OF SALINA Saline County, Kansas DETAIL OF GENERAL OPERATING FUND EXPENDITURES, BY DEPARTMENT, COMPARED WITH BUDGET ESTIMATES January 1 to December 31, 1973 Schedule 7 Actual Budget Actual (Over) Under Budget CITY COMMISSION Personal Services Salaries Contractual Services Traveling expenses Contributions Legal advertising Insurance surety bonds Other contractual services Revision of ordinances Postage Sundry Expenditures Organizational dues $ 500.00 $ 500.00 $ 3,598.55 3,200.00 (398.55) 15,720.00 15,720.00 4,137.21 4,500.00 362.79 315.00 375.00 60.00 3,793.93 4,000.00 206.07 1,768.44 2,000.00 231. 56 194.22 280.00 85.78 3,454.52 -bl'35. 00 (719.52) $ 33,481. 87 $ 33,310.00 $ (171.87) CITY MANAGER Personal Services Salaries - Department head Salaries - Regular employees Contractual Services Telephone and telegraph Traveling expenses Postage Insurance - Motor vehicle Insurance - Surety bonds Repair - Furniture and office equipment Repair - Motor vehicle Repair - Motor vehicles - Tires Materials and Supplies Office supplies Books and periodicals Motor vehicle - Fuel and lubricants Motor vehicle - Tires Sundry Expenditures Organizational dues 21,968.55 19,1t55.00 (2,513.55) 6,333.50 6,0115.00 (318.50) 914.49 900.00 (14.49) 1,044.79 900.00 (144.79) 48.26 130.00 81. 74 94.00 '90.00 (4.00) 36.00 20.00 (16.00) 87.04 60.00 (27.04) 475.11 200.00 (275.11) 2.00 20.00 18.00 222.02 300.00 77 . 98 646.39 225.00 (421. 39) 210.86 175.00 (35.86) 60.00 60.00 202.25 205.00 2.75 $ 32,285.26 $ 28,755.00 $(3,530.26) 18. THE CITY OF SALINA Saline County, Kansas DETAIL OF GENERAL OPERATING FUND EXPENDITURES, BY DEPARTMENT, COHPARED WITH BUDGET ESTIMÞ..TES January 1 to December 31, 1973 CITY CLERK Personal Services Salaries - Department heads Salaries - Regular employees Contractual Services Telephone and telegraph Traveling expense Postage Printing office forms Insurance - Surety bonds Repair - Furniture and office equipment Rent - Hachinery and equipment Auditing and accounting services Election expenses Other professional services Materials and Supplies Office supplies Books and periodicals Sundry Expenditures Organizational dues Refunds Capital Outlay Office mechanical equipment Furniture and fixtures CITY ATTORNEY Personal Services Salaries - Department head Salaries - Regular employees Contractual Services Travel expenses Legal services Materials and Supplies Books and periodicals Sundry Expenditures Organizational dues Schedule 7 (Cont'd.) Actual Actual (Over) Under Budget Bud!1~ $ 26,294.09 $ 25,090.00 $ (1,204.09) 35,965.15 33,075.00 (2,890.15) 1,333.90 1,100.00 (233.90) 609.01 350.00 (259.01) 780.91 700.00 (80.91) 922.03 1,300.00 377.97 208.25 200.00 (8.25) 830.08 800.00 (30.08) 18,909.74 16,500.00 (2,409.74) 2,600.00 2,600.00 6,235.74 4,900.00 (1,335.74) 1,641. 95 500.00 (1,141. 95) 3,095.07 2,000.00 (1,095.07) 249.12 150.00 (99.12) 325.00 235.00 (90.00) 220.50 300.00 79.50 1,471.00 (1,471. 00) 517.60 175.00 (342.60) --- $102,209.14 $ 89,9~5.00 $(12,234.14) $ 9,121. 00 $ 8,725.00 $ (396.00) 7,284.73 6,960.00 (324.73) 7,589.90 4,500.00 (3,089.90) 406.75 150.00 (256.75) $ 24,402.38 $ 20,335.00 $ (4,067.38) 19. THE CITY OF SALINA Saline County, Kansas DETAIL OF GENERAL OPERATING FUND EXPEND ITURES , BY DEPARTMENT, COMPARED WITH BUDGET ESTIMATES January 1 to December 31, 1973 Actual Budget MUNICIPAL COURT Personal Services Salaries - Department head Salaries - Regular employees Contractual Services Telephone and telegraph Traveling expenses Printing office forms Insurance - Motor vehicle Insurance - Surety bonds Repair - Motor vehicle Repair - Motor vehicle - Tires Other professional services Materials and Supplies Office supplies Motor vehicle - Fuel and lubricants Other operating supplies Motor vehicle - Tires Sundry Expenditures Refunds $ 5,017.50 $ 5,965.00 10,194.00 9,685.00 561.55 550.00 214.10 350.00 86.00 85.00 10.00 10.00 528.64 300.00 20.00 1,841. 40 1,000.00 200.68 125.00 217.62 250.00 42.70 50.00 60.00 4.00 1.50.00 $ 18,918.19 $ 18,600.00 CITY BUILDINGS Personal Services Salaries - Regular employees Contractual Services Insurance - Fire Gas service Light and power service Water service Repair - Buildings T.aundry and towel service Other professional services Other contractual services Materials and Supplies Expendable tools Janitor and toilet supplies Electrical and lighting parts Lumber and lumber products Paint and painting materials Capital Outlay Furniture and fixtures Equipment Schedule 7 (Cont' d. ) Actual (Over) Under Budget $ 947.50 (509.00) (11. 55) 135.90 (1. 00) (228.64) 20.00 (841. 40) (75.68) 32.38 7.30 60.00 146.00 $ (318.19) $ 10,393.16 $ 10,680.00 $ 286.84 5,905.97 6,000.00 94.03 509.37 600.00 90.63 2,559.71 1,800.00 (759.71) 203.22 160.00 (43.22) 2,009.32 800.00 (1,209.32) 33.65 15.00 (18.65) 97.80 200.00 102.20 16,163.75 18,400.00 2,236.25 5.98 25.00 19.02 1,315.47 1,800.00 484.53 267.82 400.00 132.18 109.95 200.00 90.05 202.09 150.00 (52.09) 905.35 300.00 (605.35) $ 40,682.61 $ 41,530.00 $ 847.39 20. THE CITY OF SALINA Saline County, Kansas DETAIL OF GENERAL OPERATING FUND EXPENDITURES, BY DEPARTMENT, COMPARED WITH BUDGET ESTIMATES January 1 to December 31, 1973 ENGINEERING Personal Services Salaries - Department heads Salaries - Regular employees Contractual Services Telephone and telegraph Traveling expenses Postage Blueprints Printing office forms Insurance - Motor vehicles Insurance - Surety bonds Repair - Furniture and office equipment Repair - Machinery and equipment Repair - Tires Repair - Radio equipment Other professional services Materials and Supplies Office supplies Books and periodicals Drafting and engineering supplies Motor vehicles - Fuel and lubricants Motor vehicles - License tags Lumber and lumber products Motor vehicles - Tires Sundry Expenditures Organizational dues Capital Outlay Engineering equipment Furniture and office equipment Automobiles and truck FIRE DEPARTMENT Personal Services Salaries - Department heads Salaries - Regular employees Contractual Services Telephone and telegraph Traveling expenses Postage Printing office forms Insurance - Motor vehicles Schedule 7 (Cont 'd. ) Actual Actual (Over) Under Budget Budg~ $ 13,686.50 $ 13,105.00 $ (581. 50) 64,684.50 63,7'30.00 (954.50) 796.98 750.00 (46.98) 666.52 750.00 83.48 65.16 75.00 9.84 85.00 2.00.00 115.00 300.00 2.90.00 (10.00) 303.65 300.00 (3.65) 1,280.06 800.00 (480.06) 54.72 50.00 (4.72) 204.00 200.00 (4.00) 50.00 50.00 209.86 200.00 (9.86) 104.72 50.00 (54.72) 696.91 900.00 203.09 932.23 775.00 (157.23) 11. 00 10.00 (1. 00) 43.41 75.00 31.59 127.35 150.00 22.65 269.00 240.00 (29.00) 90.00 100.00 10.00 100.00 100.00 3,170.38 3,200.00 29.62 $ 87,781. 95 $ 86,100.00 $ (1,681.95) $ 10,843.50 $ 11,895.00 $ 1,051. 50 497,081. 87 506,700.00 9,618.13 3,125.64 2,980.00 (145.64) 381. 40 500.00 118.60 76.65 95.00 18.35 49.00 150.00 101.00 1,721. 00 1,680.00 (41. 00) 21. THE CITY OF SALINA Saline County, Kansas DETAIL OF GENERAL OPERATING FUND EXPENDITURES, BY DEPARTMENT, COMPARED WITH BUDGET ESTIHATES January 1 to December 31, 1973 FIRE DEPARTMENT (Cont'd.) Contractual Services (Cont'd.) Gas service Light and power service Water service Repair - Buildings Repair - Furniture and office equipment Repair - Machinery and equipment Repair - Motor vehicles Repair - Tires and tubes Repair - Radio equipment Other professional services Materials and Supplies Expendable tools Office supplies Books and periodicals Janitor and toilet supplies Motor vehicles - Fuel and lubricants Seeds, plants, trees and lawn supplies Wearing apparel Other operating supplies Electrical and lighting parts Lumber and lumber parts Machinery and equipment parts Metal and metal products Motor vehicles - Parts Motor vehicles - Tires and tubes Paint and painting supplies Photograph supplies 'We1ding supplies Other repairs and maintenance Sundry Expenditures Organizational dues Capital Outlay Equipment Automobiles Fire fighting equipment Furniture and fixtures Personnel protective equipment Office mechanical equipment Radio equipment Schedule 7 (Cont' d.) Actual Actual (Over) Under Budget Budget $ 1,473.86 $ 3,000.00 $ 1,526.14 2,305.25 2,200.00 (105.25) 787.11 750.00 (37.11) 165.55 250.00 84.45 120.55 135.00 14.45 210.52 200.00 (10.52) 189.50 150.00 (39.50) 26.69 50.00 23.31 2,408.06 2,235.00 (173.06) 7,002.34 500.00 (6,502.34) 618.35 400.00 (218.35) 199.84 350.00 150.16 338.31 380.00 41. 69 1,244.34 900.00 (34If. 34) 2,294.91 1,400.00 (894.91) 61. 48 50.00 (11. 48) 3,885.07 6,000.00 2,114.93 677.81 900.00 222 H9 358.75 350.00 (8.75) 55.71 150.00 94.29 840.51 475.00 (365.51) 114.95 100.00 (14.95) 1,043.31 700.00 (343.31) 564.31 640.00 75.69 193.16 100.00 (93.16) 121.17 150.00 28.83 92.42 50.00 (42.42) 275.23 300.00 24.77 107.50 100.00 (7.50) 615.01 150.00 (465.01) 3,151. 50 1,000.00 (2,151. 50) 611.10 650.00 38.90 914.18 900.00 (14.18) 499.95 550.00 50.05 $546,847.36 $550,215.00 $ 3,367.64 22. THE CITY OF SALINA Saline County, Kansas DETAIL OF GENERAL OPERATING FUND EXPENDITURES, BY DEPARTMENT, COMPARED WITH BUDGET ESTIMATES January 1 to December 31, 1973 Schedule 7 (Cont'd.) Actual Budget Actual (Over) Under Budget INSPECTION Personal Services Salaries - Department heads $ 9,332.00 $ 8,890.00 $ (442.00) Salaries - Regular employees 28,069.37 38,480.00 10,410.63 Contractual Services Telephone and telegraph 1,024.32 1,100.00 75.68 Traveling expense 82.72 200.00 117.28 Postage 191. 40 350.00 158.60 Printing office forms 300.68 300.00 (. 68) Insurance - Motor vehicles 455.00 425.00 (30.00) Insurance - Surety bonds Repair - Machinery and equipment 1,157.70 900.00 (257.70) Repair - Tires 6.58 20.00 13 . 42 Repair - Radio equipment 270.00 270.00 Materials and Supplies Office supplies 130.40 450.00 319.60 Books and periodicals 545.60 100.00 (445.60) Motor vehicles - Gas and oil 896.171 800.00 (96.17) Motor vehicles - License tags 10.00 10.00 Other operating supplies 14.90 75.00 60.10 Motor vehicles - Tires 124.77 160.00 35.23 Photograph supplies 234.44 150.00 (84.44) Sundry Expenditures Organizational dues 210.00 lBO.OO (30.00) Capital Outlay Equipment Furniture, fixtures and office equipment Radio equipment $ 43,056.05 $ 52,860.00 $ 9,803.95 PARK Personal Services Salaries - Department heads Salaries - Regular employees Salaries - Part-time employees Contractual Services Telephone and telegraph Traveling expenses Insurance - Buildings (grandstand and boats) Insurance Motor vehicles Gas service Light and power service $ 10,393.50 $ 10,2,85.00 $ (108.50) 47,233.34 53,810.00 6,576.66 11,906.20 17,360.00 5,453.80 656.73 525.00 (131. 73) 27.53 1100.00 72.47 323.00 3.20.00 (3.00) 387 . 00 3.50.00 (37.00) 1,173.27 1,1100.00 (73.27) 1,118.05 1,0100.00 (118.05) 23. THE CITY OF SALINA Saline County, Kansas DETAIL OF GENERAL OPERATING FUND EXPENDITURES, BY DEPARTMENT, COMPARED WITH BUDGET ESTIMATES January 1 to December 31,1973 Schedule 7 (Cont'd.) Actual Budget Actual (Over) Under Budget PARK (Cont'd.) Contractual Services (Cont'd.) Water service $ 2,457.25 $ 2,000.00 $ (457.25) Repair - Buildings 182.36 400.00 217.64 Repair - Machinery and equipment 3,857.64 3,500.00 (357.64) Repair - Tires and tubes 165.36 200.00 34.64 Repair - Radio equipment 183.00 175.00 (8.00) Disposal charges 35.00 (35.00) Other contractual services 933.56 300.00 (633.56) Materials and Supplies Expendable tools 434.44 300.00 (134.44) Office supplies 25.44 25.00 (.44) Books and periodicals 15.60 15.00 (.60) Chemicals, drugs, etc. 523.13 520.00 (3.13). Motor vehicles - Fuel and lubricants 1,547.86 1,300.00 (247.86) Motor vehicles - License tags 14.00 15.00 1.00 Recreational supplies 216.89 400.00 183.11 Memorial Park Stadium 966.12 500.00 (466.12) Seeds, plants, trees and lawn supplies 2,103.90 1,200.00 (903.90) Other operating supplies 785.99 500.00 (285.99) Cement and cement products 125.25 200.00 74.75 Electrical and lighting parts 293.90 200.00 (93.90) Lumber and lumber products 368.76 400.00 31. 24 Motor vehicles - Tires and tubes 26.72 100.00 73.28 Paint and painting materials 318.97 300.00 (18.97) Sand, gravel, rock and chat 71. 89 100.00 28.11 Sundry Expenditures Sales tax remitted 30.00 30.00 Organizational dues 145.00 45.00 (100.00) Capital Outlay Buildings Park equipment - Mowers, etc. 4,809.27 3,625.00 (1,184.27) Landscape improvements Tennis and horse shoe court improvements Trucks $ 93,825.92 $101,200.00 $ 7,374.08 POLICE Personal Services Salaries - Department head $ 12,881.47 $ 12,445.00 $ (436.47) Salaries - Regular employees 514,949.93 543,410.00 28,460.07 Salaries - Part-time employees 15,029.30 19,720.00 4,690.70 24. THE CITY OF SALINA Saline County, Kansas DETAIL OF GENERAL OPERATING FU1~ EXPENDITURES, BY DEP.\RTMENT, COMPARED WITH BUDGET ESTIMATES January 1 to December 31, 1973 Schedule 7 (Cont'd. ) Actual Budget Actual (Over) Under Budget POLICE (Cont'd.) Contractual Services Telephone and telegraph $ 7,431. 00 $ 6,500.00 $ (931. 00) Traveling expenses 603.79 1,500.00 896.21 Postage 1,218.98 1,200.00 (18.98) Feeding prisoners 5,931. 95 8,000.00 2,068.05 Printing office forms 1,713.23 1,500.00 (213.23) Insurance - Motor vehicles 1,768.00 1,700.00 (68.00) Insurance - Surety bonds 137.25 100.00 (37.25) Gas service 2,180.68 3,000.00 819.32 Light service 2,088.08 2,300.00 211. 92 Water service 295.83 280.00 (15.83) Animal shelter utilities 841.34 (841.34) Repair - Buildings 2,586.24 600.00 (1,986.24) Repair - Furniture and office equipment 1,415.82 1,400.00 (15.82) Repair - Machinery and equipment 18,956.59 18,500.00 (456.59) Repair - Motor vehicles - Tires 200.90 200.00 (.90) Repair - Radio maintenance 3,333.50 3,500.00 166.50 Rent - Machinery and equipment 2,348.23 2,500.00 151. 77 Laundry and towel service 774.83 750.00 (24.83) Medical services 1,419.91 1,100.00 (319.91) Other professional services 1,404.90 500.00 (904.90) Disposal charges 75.00 (75. 00) Other contractual services 4,488.39 3,400.00 (1,088.39) Materials and Supplies Expendable tools 605.55 500.00 (105.55) Office supplies 1,643.94 1,600.00 (43.94) Books and periodicals 550.64 450.00 (100.64) Food for animals 450.86 400.00 (50.86) Motor vehicles - Fuel and lubricants 22,298.35 18,000.00 (4,298.35) Motor vehicles - License tags 56.00 50.00 (6.00) Wearing apparel 8,857.14 8,750.00 (107.14) Other operating supplies 489.59 400.00 (89.59) Electrical and lighting parts 72.75 75.00 2.25 Lumber and lumber products 195.54 200.00 4.46 Motor vehicles - Tires 3,953.69 3,0100.00 (953.69) Paint and painting supplies 286.33 500.00 213.67 Photography supplies 897.26 800.00 (97.26) Training and training supplies 2,539.82 3,000.00 460.18 Sundry Expenditures Organizational dues 425.00 390.00 (35.00) 25. THE CITY OF SALINA Saline County, Kansas DETAIL OF GENERAL OPERATING FUND EXPENDITURES, BY DEPARTMENT, COMPARED WITH BUDGET ESTIMATES January 1 to December 31,1973 Schedule 7 (Cont'd. ) Actual Budget Actual (Over) Under Budget POLICE (Cont'd.) Capital Outlay Equipment Automobiles and motorcycles Furniture and fixtures Officers service equipment Office mechanical equipment $ 1,439.10 $ 1,850.00 $ 410.90 16,138.95 15,000.00 (1,138.95) 352.50 150.00 (202.50) 1,989.17 2,000.00 10.83 438.15 300.00 (138.15) $667,755.47 $691,520.00 $ 23,764.53 STREET Personal Services Salaries - Director of Services Salaries - Regular employees Contractual Services Telephone and telegraph Traveling expenses Insurance - Motor vehicles Gas - Service Light and power service Water service Repair - Machinery and equipment Repair - Tires and tubes Repair - Radio maintenance Laundry and towel service Other professional services Materials and Supplies Expendable tools Office supplies Chemicals, drugs, etc. Fuel and lubricants (except motor) Motor vehicles - Fuel and lubricants Motor vehicles - License tags Other operating supplies Asphalt and road oil Cement and cement products Lumber and lumber products Machinery and equipment parts Metal and metal products Motor vehicles - Tires and tubes Sand, gravel, rock, salt and chat Sweeper parts $ 13,243.25 $ 12,495.00 $ (748.25) 156,268.65 179,860.00 23,591. 35 329.60 350.00 20.40 4.33 100.00 95.67 . 2,388.00 2,185.00 (203.00) 960.84 1,100.00 139.16 597.77 250.00 (347.77) 75.99 1:00.00 24.01 30,325.54 25,000.00 (5,325.54) 1,487.76 1,400.00 (87.76) 648.00 700.00 52.00 36.22 20.00 (16.22) 55.50 50.00 (5.50) 658.72 400.00 (258.72) 17.90 35.00 17.10 760.00 760.00 466.80 600.00 133.20 10,879.68 9,000.00 (1,879.68) 28.00 30.00 2.00 535.66 300.00 (235.66) 151. 94 150.00 (1. 94) 933.61 900.00 (33.61) 300.00 300.00 71. 87 560.00 488.13 1,640.46 1,250.00 (390.46) 2,687.50 2,700.00 12.50 26. THE CITY OF SALINA Saline County, Kansas DETAIL OF GENERAL OPERATING FUND EXPENDITURES, BY DEPARTMENT, COHPARED WITH BUDGET ESTIMATES January 1 to December 31, 1973 Schedule 7 (Cont' d. ) Actual Bud~~ Actual (Over) Under B~dget STREET (Cont'd.) Sundry Expenditures Organizational dues Capital Outlay Street equipment Trucks $ 15.00 $ 15.00 $ $224,508.59 $~ilO. 00 $ 16 ,101. 41 WASTE DISPOSAL Personal Services Salaries - Regular employees Telephone and telegraph Contractual Services Insurance - Equipment Light and power service (see note) Repair - Equipment Repair - Tires and tubes Materials and Supplies Expendable tools Motor vehicles - Fuel and lubricants Other operating supplies Motor vehicles - Tires and tubes Sand, rock, gravel, salt and chat $ 30,693.95 $ 26,690.00 $ (4,003.95) 150.14 100.00 (50.14) 325.00 335.00 10.00 71. 04 (71. 04) 8,200.51 14,355.00 6,154.49 924.20 100.00 (824.20) 49.77 50.00 .23 2,407.80 1,800.00 (607.80) 1,034.53 LfOO.OO (634.53) 283.90 100.00 (183.90) 36.42 200.00 163.58 $ 44,177.26 $ 44,130.00 $ (47.26) STREET LIGHTING Contractual Services Light and power services $ 86,799.40 $~180.00 $ 9,580.60 TRAFFIC CONTROL Personal Services Salaries - Regular employees Contractual Services Telephone and telegraph Traveling expenses Insurance - Motor vehicles Light and power service Repair - Machinery and equipment Repair - Tires Repair - Radio maintenance Repair - Traffic lights, bulbs, etc. Other professional services $ 21,287.56 $ 20,000.00 $ (1,287.56) 284.50 200.00 (84.50) 343.92 100.00 (243.92) 226.00 215.00 (11. 00) 2,612.65 2,600.00 (12.65) 1,511.54 800.00 (711. 54 ) 57.50 50.00 (7.50) 108.00 110.00 2.00 2,523.73 800.00 (1,723.73) 2,663.69 2,500.00 (163.69) 27. THE CITY OF SALINA Saline County, Kansas . DETAIL OF GENERAL OPERATING FUND EXPENDITURES, BY DEPARTMENT, COMPARED WITH BUDGET ESTIMATES January 1 to December 31, 1973 Schedule 7 (Cont' d.) Actual Budget Actual (Over) Under Budget TRAFFIC CONTROL (Cont'd.) Materials and Supplies Expendable tools Motor vehicles - Fuel and lubricants Motor vehicles - License tags Cement and cement products Electrical traffic light parts Lumber and lumber products Motor vehicles - Tires and tubes Other repairs and maintenance Capital Outlay Traffic control equipment $ 289.08 $ 100.00 $ (189.08) 681.08 525.00 (156.08) 4.00 5.00 1.00 336.26 (336.26) 2,534.50 1,2:00.00 (1,334.50) 26.25 35.00 8.75 52.93 50.00 (2.93) 36.32 75.00 38.68 1,570.26 480.00 (1,090.26) $ 37,149.77 $ 29,8!+5.00 $ (7,304.77) SWIMMING POOLS Personal Services Salaries - Regular employees Contractual Services Telephone and telegraph Gas service Light and power service Water service Repair - Buildings Repair - Machinery and equipment Other professional services Materials and Supplies Expendable tools Office supplies Chemicals, drugs, etc. Janitor and toilet supplies Cement and cement products Electrical and lighting parts Lumber and lumber products Machinery and equipment parts Paint and painting materials Sundry Expenditures Sales tax remitted Capital Outlay Equipment $ 11,579.23 $ 12,690.00 $ 1,110.77 142.55 50.00 (92.55) 18.68 30.00 11. 32 461. 60 500.00 38.40 1,187.98 1,900.00 712.02 936.50 (936.50) 30.65 100.00 69.35 469.40 500.00 30.60 90.09 100.00 9.91 127.50 100.00 (27.50) 408.69 300.00 (108.69) 135.03 200.00 64.97 260.54 1,5100.00 1,239.46 233.62 .20.00 (213.62) 19.63 50.00 30.37 135.55 400.00 264.45 60.00 50.00 (10.00) 360.03 420.00 59.97 $ 16,657.27 $ 18,910.00 $ 2,252.73 28. THE CITY OF SALINA Saline County, Kansas DETAIL OF GENERAL OPERATING FUND EXPENDITURES, BY DEPARTMENT, COMPARED WITH BUDGET ESTIHATES January 1 to December 31, 1973 Schedule 7 (Cont'd.) Actual Bud~~ Actual (Over) Under Budget ADMINISTRATION AND PLANNING Personal Services Salaries - Department heads $ 23,045.50 $ 25,260.00 $ 2,214.50 Salaries - Regular employees 16,785.28 26,170.00 9,384.72 Salaries - Part-time employees 578.00 1,200.00 622.00 Contractual Services Telephone and telegraph 581. 83 ~f50. 00 (131. 83) Traveling expenses 360.00 150.00 (210.00) Postage 184.07 ~~OO . 00 15.93 Insurance - Motor vehicles 83.00 80.00 (3.00) Repair - Furniture and office equipment 90.50 150.00 59.50 Repair - Machinery and equipment 713.03 250.00 (463.03) Repair - Tires 2.00 10.00 8.00 Other professional services 4,454.08 100.00 (4,354.08) Materials and Supplies Office supplies 386.15 350.00 (36.15) Books and periodicals 362.51 270.00 (92.51) Motor vehicle - Fuel and lubricants 149.09 200.00 50.91 Other operating supplies 179.15 170.00 (9.15) Motor vehicle - Tires 46.72 50.00 3.28 Sundry Expenditures Organizational dues 115.00 180.00 65.00 $ 48,115.91 $ 55,240.00 $ 7,124.09 INSURANCE AND CONTINGENCIES Contractual Services Group insurance $ 33,919.36 $ 32, ~.OO .00 $ (1,519.36) Medical services 432.35 950.00 517.65 Workmen's Compensation 11,287.66 12,500.00 1,212.34 Sundry Expenditures Contingencies 36,697.40 30,000.00 (6,697.40) Demolition 9,000.00 9,000.00 Reserve for 1973 salary adjustments .2lz]90.00 53,790.00 $ 82,336.77 $138,640.00 $ 56,303.23 BAND Contractual Services Appropriations $ 10,000.00 $ 10,000.00 $ CEMETERY Personal Services Salaries - Regular employees $ 19,594.94 $ 18,895.00 $ (699.94) 29. THE CITY OF SALINA Saline County, Kansas DETAIL OF GENERAL OPERATING FUND EXPENDITURES, BY DEPARTMENT, COMPARED WITH BUDGET ESTIMATES January 1 to December 31, 1973 Actual CEMETERY (Cont'd.) Contractual Services Telephone and telegraph Traveling expenses Insurance - Motor vehicles Gas service Light and power service Water service Repair - Buildings Repair - Machinery and equipment Repair - Motor vehicles - Tires Other professional services Disposal charges Materials and Supplies Expendable tools Office supplies Motor vehicles - Fuel and lubricants Seeds, plants and. trees Other operating supplies Cement and cement products Lumber and lumber products Motor vehicles - Tires Paint and painting supplies Sand, gravel, rock and chat Sundry Expenditures Organizational dues Capital Outlay Land Machinery and equipment $ 200.67 64.67 97.00 433.34 7.00 78.00 1,162.84 805.91 10.50 94.96 25.00 10.13 13.64 404.38 234.59 64.16 20.40 35.00 17 . 94 64.10 35.00 390.00 648.95 $ 24,513.12 GENERAL IMPROVEMENT Personal Services Salaries - Regular employees Salaries - Part-time employees Contractual Services Insurance - Motor vehicle Repair - Machinery and equipment Repair - Motor vehicle - Tires Materials and Supplies Expendable tools Motor vehicle - Fuel and lubricants Motor vehicle - License tag Budget $ 230.00 100.00 90.00 ~fOO. 00 25.00 110.00 200.00 1,300.00 100.00 150.00 Schedule 7 (Cont 'd. ) Actual (Over) Under Budget $ 29.33 35.33 (7.00) (33.34) 18.00 32.00 (962.84) 494.09 89.50 55.04 (25.00) 30.00 50.00 q,OO. 00 125.00 2:50.00 25.00 50.00 25.00 25.00 50.00 60.00 200.00 250.00 $ 23,140.00 19.87 36.36 (4.38) 125.00 15.41 (39.16) 29.60 (10.00) 7.06 (14.10) 25.00 (190.00) (398.95) $ (1,373.12) $ 22,531.67 $ 20,140.00 $ (2,391.67) 891. 91 5,000.00 4,108.09 78.00 70.00 (8.00) 469.18 300.00 (169.18) 4.00 65.00 61.00 87.58 150.00 62.42 272.26 200.00 (72.26) 4.00 5.00 1. 00 30 THE CITY OF SALINA Saline County, Kansas DETAIL OF GENERAL OPERATING FU~~ EXPENDITUR~~- BY DEPARTHENT, CONPþ.RED WITH BUDGET ESTHiATES January 1 to December 31, 1973 Schedule 7 (Cont'd.) Actual Budget Actual (Over) Under Budget --- GENERAL ll1PROVfl1ENT (Cont'd.) Materials and Supplies (Cont'd.) Other operating supplies Lumber and lumber products Metal and metal products Motor vehicle - Tires Paint and painting supplies Other repairs and maintenance $ 12.00 $ 25.00 $ 13.00 --- $- 2~_,_~?0. 60- $ 25,9,?~~~~ $-},.§o/¡~o MEHORIAL HALL Personal Services Sala:cies - Regular employees Contractual Services Telephone and telegraph Insurance - Liability (3 years) Gas service Light and power sel~ice Hater service Repair - Buildings Repair .- Machinery and equipment Materials and Supplies Expendable tools Other operating supplies Lumber and lumber products Paint and painting materials Sundry Expenditures Public address system Refunds $ 5,605.02 $ 5,400.00 $ - (205.02) 170.55 100.00 (70.55) 2,279.81 2,400.00 120.19 316,43 350.00 33.57 243.54 250.00 6.46 5,821.91 100.00 (5,721.91) 106.54 200.00 93. /+6 124,00 150.00 26.00 52.1!8 100.00 47.52 25.00 25.00 150.00 150.00 300.00 400.00 100.00 $- ~5, 020-=:l~ $ ___9, 6?=~ OQ $ -..J5,395.?,§) PUBLIC HEALTH Contractual Services Appropriation - City $_41,7]5.00 $ 41, 7l2_~_QQ. $-------- ----- -------- --- INDUSTRIAL DEVELOPHENT Contractual Services Other professional services $_-1.~~,i~. 28 $_20,~OO:_OO $-_t~-~~:_~~) --- -..---.- -'--- --- -----,-.--- 31. TP,E CITY OF SALINA Saline County, Kansas STA]ElŒNT OF FŒCEIPTS, EXFEÑlnTURE~ A1'<'I) ill\!ENClJ"}illERED FUì\fD BALáNCE NON-BLWCETED FïJNDS --.----- January 1 to December 31, 1973 CONSTRUCTION FlJrID Flood control Par~ i:r,provement Library City - County building La1,ev70od Park Improvement and studies Police bui11ing - Fire and burglar a1aIT~S Job 533 - Sidewalk December, 1970, bond proceeds Dece:':1cer, 1971, bond proceeds Hater: - Se¡-¡er 1ir,es Job 542 - Hiscellaneous improvements Jvb 536 - GL2nn Avenue channel crossing Síde,-.-z.lk jobs Jub 539 - Sidewalk improvements Job 540 -. Hater and sev:e:"age lines (Saunders Leasing Co.) Job 547 - SanitGry sewer extension JoD 551 - Parkí'lOod Village :Lmprovement Job 552 - Sanitary sewer Job 555 - Miscellaneous street improvements Job 5S9 - Sidewalk improvement Job 560 - ColTInlUnity Theater site improvement Bonds issued Job 73-563 - Water sewer extensions TOTA.LS ....., N Schedule 8 Unencumbered Unencumbered Fund Balance Fund Balance 1-1-73 Receipts Expenditures Transfers 12-31-73 " $ 25,871.63 $ - $ - $ - $ 25,871.63 14 , 917 . 21 - - - 14,917.21 3<'¡.6. 85 - 346.85 - - 86,523.26 12,650.17 18,112.61 - 81,060.82 23,116.82 23,709.59 43,015.45 - 3,810.96 [¡.1,369.20 - 8,228.55 - 33, 1l¡.0. 65 (8[.0. (,2) - 333.00 - (1,173.62) ('6 ,--,- u) 16,617.44 - - .J.. , o.!-í. '+:- 1,594.90 - - (1,591+.90) 22,665.60 - - (22,665.60) 7,855.10 - - (7,855.10) (63,3i~8.23) - - 63,348.23 1,383. 10 -. - (1,383.10) (l, 074 8Q) 4,074.89 - - , ': . . ~ (2,807.25) 2 ,3<'¡.2. 29 - - (464.96) (ï ,234.54) - - 7,234.54 (12,625.60) 6,944.08 - 5,681. 52 - 349,676.53 237,910.79 (111,765.74) 3, ì29. 00 829.86 11,117.93 6,559.07 11,052.44 43,989.09 - (32,936.65) 2,937.90 - (2,937.90) 4,100.40 - (4,100.40) 20,000.00 - (138,029.90 ) - 42,[¡.41.08 21,957.30 - ( (75,588.82» 21,957.30 $121 &'?!LJ- 0 $~:4 92-85<': .22. $39~O92.57 $ - $~L586. 12 THE CITY OF SALINA Saline County, Kansas STATEJvŒNT °f_1Q~S2JDI)1:§..L EXPJ~ND..rTURES-2 AND UNEJlCmmEJ~E'p'- FJJI\TDJ¿\.LÞJ.'JCE NON - BUDGETED Fm-mS ~ -- January 1 to December 31, 1973 State Withholding Tax --- CLEARING ACCOUNTS FU1:m Receiptf3 Withheld from employees Fees, licenses and permits Advance R e c e J.E!..@, Schedule 8 (ContI d.) Totals --" $29;260,80 $ $29,260.80 20,195.Q.~ 20,195,05 29,260,80 20,195.05 49,~55.85 Total Receipts Add - Unencumbered Fund Balance, January 1, 1973 -,,-- Total Revenue ~60. 8.Q. Expenditures Remir:Lance to government agencies Transfer to General Operating FUTì.d 29,260.80 -----'- Total Expenditures 2 ~~22-<h§Q Unencumbered Fund Balance, December 31, 1973 $==.:._-,--- 19,071.9~ l2., 26 hOO .19,_Ql.1,95 19) °ll, 92 $ .?~.l25 ~Q?- --,._,.._,- 19,071_,95 .§§..: 52L. 80 29,260.80 19 071.95 -:...2.:---- L.8-,JJ~~1.,¿ $~ 195., OS --- 33. THE CITY OF SALINA Saline County, Kansas STATE1-1b"NT _O~]..E;£~IPTS, EXPEy¡nITURF~ AND UNENCmITŒRED FUND BAI.J.\NCE -'--"-- NON-BUDGETED FU1~S January 1 to December 31, 1973 CENTRAL GAnAGE FUl\TJ) Receipts Reimbursement of expenditures Total Receipts Add - Unencumbered Fund Balance, January 1, 1973 Total Revenue Expenditures Personal Services Salaries - Regular employees Contractual Services Telephone and telegraph Insurance - Motor vehicles Group insurance Gas service Light and pmver service Repair - Building Laundry and tmvel service Haterials and Supplies Expendable tools Office supplies Janitor and toilet supplies Hotor vehicle - Fuel and lubricants Other operating supplies Hachinery and equipment parts Hotor vehicle - Parts Welding materials Sundry Expend i L'lres Office supplies Capital Outlay Garage equipment Total Expenditures Unenctmbered Fund Balance, December 31, 1973 CEHETERY ENDOhl}1E'NT FUND Receipts Perpetual care deposits Unencumbered Fund Balance, January 1, 1973 Unencumbered Fund Balance, Decenmer 3l~ 1973 $36,300.6l~ 379.84 9,667.00 310.86 811. 72 253. !j.8 122.09 426.82 85.18 44,+. 09 55,6O,+.72 1 ,!j.8~. 20 63,059.40 6,04,+. 73 176.86 3,665.07 853.40 ---- Schedu Ie 8 (Cont'd.) $182,298.6!+ 182,298.64 !+8,562.21 230,860.85 1. 7 ~~2:..1 0 $ 51,165.75 $ 150.00 _21,.~2.Si~ $ ?" 81" -. -=:.:!:J._.~:.?i..¡. 34. THE CITY OF SALINA Saline County, Kansas §.TAT~T OF P-ECEIPThr~xp~pIT!LRES 2- f~'D UNENcurmERED FUND EAlJû'JCE NON -BUDGETED }"1JNDS --~------ January 1 to December 31, 1973 CIVIL DEFENSE FUND Receipts Other appropriations and grants Matching funds from State of Kansas Reimbursement of expenditures Adjustment prior years encumbrances Total Receipts Add - Unencumbered Fund Balance, January 1, 1973 Total Revenue Expenditures Personal Services Salaries - Regular employees Contractual Services Automobile use allowance Telegraph and telephone Traveling expenses Postage Printing office forms Insurance - Motor vehicles Social Security Employees' retirement Group inSU7:a¡1Ce Repair - Hachinery and equipment Radio maintenance Other contractual services Materials and Supplies Office supplies 1v1otor vehicle - Fuel and lubricants Motor vehicle - License tags Other repairs and maintenance Other operating supplies Hachinery and equipment parts Paint and painting supplies Sundry Expenditures Organization dues Capital Outlay Equipment Total Expenditures Unencumbered Fund Balance, December 31, 1973 $14,000.00 11,783.57 1,988.64 200.00 -- 20,504.15 598.50 3,362.06 760,37 121. 79 195.35 57.00 1,llf6.90 504.1+2 5~;7. 15 504.88 187.57 3i'9.64 212.46 309.17 5.00 1,6.21 214.52 162. 711 11.97 12.00 ~i8.7~ Schedule 8 (Col1t1d. ) $ 27,972.21 5,4t}5.62 33,U7.83 30,992.59 --,---- $ 2. [12').24 ,=,.~":==~ ~ ,. 5.) . THE CITY OF SALINA Saline County, Kansas STATEHENT Of R;ECEIITS~E~DITURES. AND UNE'NCWl[?~Iil3:J~P FUNJ2..J'3M-ANCE NON-BUDGETED FUNDS January 1 to December 31, 1973 Schedule 8 (Cont'd.) HAUSOLEUH TRUST Fm\TJ) Receipts Sale of mausoleum space $ Total Receipts Add - Unencumbered Fund Balance, January 1, 1973 Total Revenue Expenditures Remitted to District Court Unencumbered Fund Balance, December 31, 1973 s - '=--- Mi\USOLElTH ENDo\"¡}ŒNT FmID Receipts Sale of mausoleum space $ Total Receipts Add - Unencumbered Fund Balance, J3nuary 1, 1973 16 ¡ ?~~5.. 17 Total Revenue .16,8l¡S.17 Unencumbered Fund Balance, December 31, 19"73 $ 16 1=~.~:~2:.~ STREET ~~CHINERY Fm~D Receipts Interest $ 9.3 7_, c.~l Total Receipts 937.01 Add - Unencumbered Fund Balance, January 1, 1973 .24,518.3~ Total Revenue 2S,l.SS.39 Expendi tun~s CapitalOEtlay --'-- Unencumbered Fund Balance, December 31, 1973 $. 25,455,39 36. THE CITY OF SALINA Saline County, Kansas ~rEJv!];;NT QF RECE1PTS, Ex;.PENDI}'URES, A},TJ) UNENCmmERED Fmm BAI,t\J~CE -- NON -BUDGETED FU:ì~DS January 1 to December 31, 1973 AMBULANCE FUND Receipts Ambulance fees Transfer frŒTI other funds Reimbursement of (~xpenc1itures Total Receipts Add - Unencumbered Fund Balance, January 1, 1973 Total Revenue Expenditures Personal Services Salaries - Regular employees Contractual Services Insurance - Social Security Employees' retirement Capital Outlay Total Expenditures Unencumbered Fund Balance, December 31, 1973 COHHUNITY RENEhTAL PROGRA}1 Receipts Grants from Federal Government Total Receipts Add - Unencumbered Fund Balance, January 1, 1973 Total Revenue Expenditures Other contractual services Unencumbered Fund Balance, December 31, 1973 $38,602.82 1,800.00 -- [.~., 134. 50 2,438.83 1,533.63 -- Schedule 8 (Cant I d.) $ [.0,402.82 _ll, 023.27 51,426.09 [è8, 106,96 $_1.¡]19,J.:.l $ - ---=-. --------- $ ---- 37. THE CITY OF SALINA Saline County, Kansas STATEIjJ~T_OF J31;;.cEIPTS:¡. EXPÆ'D2IT..lJT~:§..:¡- AND mmN Cill:fQ.r;1ŒD_Jl~n~J~\.L£\l'i C E NON -BUDGETED FIJj\¡l)S '---'--- January 1 to December 31, 1973 SPECIAL RESERVE ~~ Receipts Transfer from Special Gasoline Tax Fund Total Receipts Add - Unencumbered Fund Balance, Jamlary 1, 1973 Total Revenue Expenditures Capital Outlay Unencvmbered Fund Ba1.anc.~(', December 31, J.973 FEDERAL REVENUE SHARING TRUST FUND Receipts Grants - Federal GoverD..me:Tt'. Intcrc~,~t from investments $53/,52/.00 _..~_~~~.;2.L~';}~2 Tntnl Hcceipts Add - Unencumbered Fund Balance, JaJJuary 1., 1973 Total Revenue Expenc1jtu:res COniTé!cLûa 1 Services Otl",o:'- ('.0)1 tractua 1 sf.'rvires H:!terÜ:ls ;en]() Suppl:Lron Sand, gravel, rock &cd chat 52, 1¡.6 7.52 1,001. 50 Ca;:oil:Dl Outlay Lancl Equ:ì.p:llertt b:ùLc,;'_)biIcs Fire-LLg}1t::in? e'Il'.ípment HotoJ:'t~ycle R~,cl:i() F.C!(1LpiIlE'Et Trl1cks 120,000.00 J.27, 1[: °1.20 3 , T' f:. J¡ 2 11,l)!J".O8 />599.00 1+86 GO 23,'7[;7.64, 9l,.~~¿)1.1+9 __~~.L~? ~~~ß.J- Tr:acto1:S 3nc1. beEvy eqU:LjJú1(:,nt T.céi,fiic conL'rol e<:J1..'ipment 'j~ol:;].J EXpf!11dí¡-un~s Uncnct1íü~h':':ced Fund. Ba l&l1ce, :Occember 31, 1. 9 7 3 Schedule 8 (Cont 1 d.) $ 33 ~ 158.:_ll 33,158.72 -------, (: ') '< -I ',0 7"1 y ~~~~~=:o:CZ:~;:;.:-== $)53,903.<'19 2~Q}~)22_.Q.:.~~g- 7'j7,O23.i,9 t,. ~L:..LD.g:-Z7.: "'1('" nr'2 -'"" y ~: L?,?:::~ö:~!:d;:L, 3~. THE CITY OF SALINA Saline County, Kansas STATill1ENT OF BONDS OF INDEBTEDNESS, TEMPORARY NOTES AND NO- FUti'D HARRANTS December 31, 1973 Purpose of Issue BONDS OF INDEBTEDNESS Flood control Paving Curb, gutter and paving Flood control Hater and se\vage issue of 1961 Sanitary sewers Curb, gutter and paving Street improvement Off-street parking Street improvement Street improvement Flood control Street improvement Street improvement Lateral sewers Street and Seí,¡er improvements Street improvements Street and sewer improvements Library Saline County - City Building Street and sewer improvements Park Street improvement Street improvement Airport park Internal improvement Internal improvement Airport park Ash Street sewer separation Internal jJ1}provement Internal improvement Internal improvement Internal improvement TOTAL BOr,1])S Paid from: Bond and Interest Fund Water and Sewage Fund TEHPORARY NOTES \vaterworks and sew'er 39. Date of Series Issue FL178 5- 1-58 P-183 12- 1-59 P-185 11- 1-60 FL186 5- 1-61 7- 1-61 S-187 11- 1-61 P-188 11- 1-61 P-189 11- 1-61 OFP190 11- 1-62 P-191 11- 1-62 P-l92 11-- 1-62 FL193 11- 1-63 P-194 11- 1-63 P-195 11- 1-63 S-l96 11- 1-63 P-197 11- 1-64 P-198 11- 1--65 P.--199 11- 1-65 LB-200 11- 1-65 CB201 11- 1-66 P-202 11- 1-66 PK203 11- 1-..66 P-204 11- 1-67 P-205 11- 1-67 G-206 12- 1-67 P-207 11- 1-68 P-208 11- 1-68 G-209 11- 1-68 AS210 12- 1-69 P-211 12- 1-69 P-212 If- 1--70 P-213 12- 1-70 P-211+ 12- 1-71 4-.23-73 Schedule 9 Interest Rate Percenta~ 2 - 3 3.375 - 4 2.75 - 3.5 3 - 3.5 3.25 - 5 2.75 - 3 2.75 ::I 2.75 - 3 2.5 - 3 2.5 - 3 2.5 - 2.75 2.875 - 3.5 2.875 - 3.5 2.875 -, 3.5 2.875 -- 3.5 2.75 - 3.5 3.25 - 3.375 3.25 - 3.3 3.25 - 3.375 3.75 - 5 3.75 - 5 3.75 - 5 3.7 - 4 - 4.25 3.7 - 4.25 3.75 - 4.25 3.9 - 4.5 3.9 - L..25 3.75 - 4.25 5.25 5.25 5.5 - 6 4.5 - 4.625 3.375 - 3.6 THE CITY OF SALINA Saline County, Kansas STATEHENT OF BONDS OF INDEBTEDNESS~ TEMPORARY NOTES AND NO-}~ND WARRANTS Schedule 9 December 31, 1973 (Cant I d.) Original Outstanding Issued Paiá Outstanding Interest Issue 1-1-73 in 1973 in 1973 12-.31-73 Paid --- $ 666,000.00 $ 198,000.00 $ $ 33,000.00 $ 165,000.00 $ 5,651. 25 402,737.72 160,000.00 20,000.00 140,000.00 5,812.50 551,385.64 243,000.00 27,000.00 216,000.00 7,940.00 1,132,000.00 510,000.00 55,000.00 455,,000.00 16,650.00 3,600,000.00 2,350,000.00 125,000.00 2,225,,000.00 84,430.50 276,297.60 320,706.83 605,942.89 300,000.00 30,000.00 270,000.00 9,750.00 1,375,365.60 687,000.00 69,000.00 618,000.00 19,276.25 456,283.76 226,000.00 23,000.00 203,000.00 6,327.50 388,683.19 38,000.00 38,000.00 783.75 260,000.00 156,000.00 13,000.00 143,000.00 4,644.34 986,218.15 592,000.00 51,000.00 541,000.00 17,615.49 803,072.90 158,000.00 79,000.00 79,000.00 3,967.30 27,803.21 4,000.00 2,000.00 2,000.00 100.62 630,000.00 180,000.00 60,000.00 120,000.00 4,537.50 265,000.00 175,000.00 1.5~OOO.OO 160,000.00 5,503.75 360,000.00 140,000.00 35,000.00 105,000.00 4,225.00 675,000.00 1+65,000.00 35,000.00 430,000.00 14,970.00 1,100,000.00 825,000.00 55,000.00 770,000.00 31,212.50 340,000.00 165,000.00 35,000.00 130,000.00 6,187.50 150,000.00 75,000.00 15,000.00 60,000.00 2,812.50 155,000.00 115,000.00 10,000.00 105,000.00 4,420.00 ~'. 25 , 000. 00 185~OOO.00 35,000.00 150,000.00 6,845.00 75,000.00 65,000.00 3,000.00 62,000.00 2,740.00 58,267.56 49,000.00 3,000.00 46,000.00 2,049.00 376,222.70 260,000.00 L.O,OOO.OO 220,000.00 10,140.00 /5,000.00 65,000.00 3,000.00 62,000.00 2,740.00 131,385.17 105,000.00 13,000.00 92,000.00 5,512.50 170,813.64 140,000.00 15,000.00 125,000.00 7,350.00 79,[[81. 71 72,000.00 4,000.00 68,000.00 4,080.00 147,101.81 135,000.00 15,000.00 120,000.00 6,14~.50 245,861. 00 245,861. 00 20,861. 00 225~000.00 8,837.47 $9,083,861.00 $ -- $976,861. 00 $8,107 , ç~~O. 00 $]13,~2!i' 71 -- $851,861.00 125,000.00 $_97!j_~ §..61. 00 $ 247,592.60 $ $247,,592.60 $ $ 2-41 ' l~2. ~O- ------ --------- -----.-.------ --- --- ------- .. -------- 40. THE CITY OF SALINA Saline County, Kansas RECONCILIATION OF FISCAL AGENCY BALANCE Schedule 10 December 31, 1973 Fiscal Agency Balance, December 31, 1973 $~28.99 Bond Coupon Bond Amount Series Number Number Detail ~ßooks --- -- FL-178 25 544-548 5 @ $ 15.00 $ 75.00 FL-178 26 544-548 5 @ 15.00 75.00 FL-178 27 54/.-548 5 @ 15.00 75.00 P-189 23 516-520 5 @ 17.50 87.50 OFP-190 22 932--935 4 @ 13.75 55.00 P-191 19 435-4/~/~ 10 @ 15.00 150.00 P-194 19 935-939 5 @ 15.62 ¡'8.10 CB--201 13 163 1 @ 95.00 95.00 Water and Sewage 24 1781-1785 5 @ 17.50 87.50 Water a..1d Sewage 24 1831-1835 5 @ 17.50 E:7.50 FL-178 30 538 1 @ 15.00 15.00 FL-.17S 30 54/,-5/.8 5 @ 15.00 75.00 FL-178 30 61-6-621 6 @ 15.00 90.00 FL-178 28 5/.4-548 5 @ 15.00 75.00 P-189 24 516-520 5 @ 17.50 87.50 OFP-190 22 1047-1069 23 @ 14.38 330.74 OFP-190 22 llì2 1 @ 15.00 15.00 OFP-190 22 1109-1112 4 @ 15.00 60.00 P-l91 22 374 1 @ 15.00 15.00 P-l91 22 If 08-/+12 5 @ 15.00 75.00 P-191 22 435-4/+4 10 @ 15.00 150.00 FL-178 29 544-548 5 @ 15.00 75.00 FL-178 29 616-621 6 @ 15.00 90.00 P-189 24 561-565 5 @ 17.50 87.50 OFP-190 22 1317-1321 5 @ 15.00 75.00 P-l91 22 346-357 12 @ 14.38 172.56 P -194 20 935-939 5 @ 15.63 78.15 P- 194 18 9/1,0 5 @ 15.63 78.15 CB-201 14 120-121 2 @ 95.00 190.00 CB-20l 14 163 1 @ 95.00 95.00 P-2l2 7 52-55 4 @ 27.50 110.00 P-212 7 40-43 4 @ 27.50 110.00 P-212 7 61-67 7 @ 30.00 210.00 G-209 8 57 1 @ 21. 25 21.25 G-209 8 64-75 12 @ 21. 25 255.00 G-209 9 52-57 5 @ 21. 25 127.50 G-209 9 6/+- 7 5 12 @ 21.25 255.00 PK-203 14 16 1 @ 93.75 93.75 P-212 7 12-19 8 @ 27.50 220.00 P-213 7 103-112 10 @ 23.13 231. 30 $_~Lá2~._99 --- 41. City Building, Equipment, Etc. 90% co-insurance General Liability Water and Sewage Department Owners', Landlords' and Tenants' Liabili ty Kenwood Park Grandstand Lakewood Park Boat Concession and Lodge Memorial HaIl Police Department Camera Equipment Boiler and Machinery Policy Vehicle Insurance Policy Automobile Insuran~e Workmen's Compensation -- Employers Liability Water and Sewage Department All Departments except Water and Sewage, Fire Department and Civil Defense Depositor's Forgery Bond Money and Securities Policy THE CITY OF SALINA Saline County, Kansas INSURANCE COVERAGE December 31, 1973 Schedule 11 Type of Coverage Amount Fire and lightning Extended coverage, vandalism and malicious mischief $ 3,935,000.00 Bodily injury Property damage 100/300,000.00 50/50,000.00 Bodily inj ury Property damage Bodily injury Property damage Bodily inj liry 10a,OOO.00 5,000.00 300,000.00 50,000.00 100/300,000.00 Scheduled property floater 205.00 Scheduled policy 275,000.00 Comprehensive Hedical payments Uninsured motorists Physical damage 100/300/50,000.00 2,000.00 15/30,000.00 60/180,000.00 Employers liability Worlunen's Compenséition 100,000.00 Legal Limit Employers liability 1'¡orkl1len's compensation 100,000.00 Legal Limit 10,000.00 Inside Money and securities Checks other than payroll Outside Money and securities Checks other than payroll 15,000.00 10,000.00 15,000.00 10,000.00 42. Name Melvin E. Abbott WiIlia....:n Usher Robert C. Caldwell Norma G. Cooper Hike Losile, Jr. Jack Heisgerbcr Norris P. Olson Donald L. Harrison Harold Henderson Honesty Blanket Bond THE CITY OF SALINA Saline County, Kansas FIDELITY BONDS December 31, 1973 Title City Treasurer City Commissioner City Co~nissíoner City Commissioner City Commissioner City CoIT~issioner Ci ty Manager City Clerk and Director of FiwlllCQS Police Judge Public Employees Effective Date ---- 2-31-73 4-16-73 4-16--73 4-16-73 4-16-73 4--16- 73 5- 1-73 3-21-73 3-31-73 6- 1-73 Expiration Date ----, 3-21-74 /f-16-7!. /¡-16-74 4-16-7/¡ 4-16-74 4-16.-74 5- 1--7/f 3-21--74 3-31--7/¡ 6- 1--74 Schedule 12 Amount --- $50,000.00 10,000.00 lO,OOO.OO 10,000.00 10,000.00 10,000.00 5,000.00 5,000.00 1,000.00 10,000.00 43. THE CITY OF SALINA Saline County, Kansas STATEMENT OF INVESTHENTS BY :FUNDS ------- December 31, 1973 PARKING METER FUND Homestead Building and Loan - Savings Account (4 3/4%) Colonial Savings and Loan - Savings Account (4 3/4%) SANITATION FUND Security Savings and Loan (4 3/4%) Homestead Building and Loan (-4 3/4%) Colonial Savings and Loan (4 3/ Lf%) HATER AND SEHAGE Certificate of Certificate of Certificate of Certificate of FUND Deposit Deposit Deposit Deposit (5 3/4%) (5 3/4%) (6.6%) (6.6%) STREET HACHINERY FUND Security Savings and Loan (4 3/4%) Homestead Building and Loan (Lt 3/4%) Colonial Savings and Loan (4 3/4~n CEMETERY ENDOHMENT FUND Certificate of Deposit (6.6%) HAUSOLEilll E1'DOHMENT FUND Certificate of Deposit (6.6%) FIREHEN'S PENSION FUND Certificate of Deposit (5 1/2%) POLICEMEN'S PENSION FUND Certificate of Deposit (5 1/2%) FEDERAL REVENUE SHARING FUND Certificate of Deposit (6.6%) Certificate of Deposit (6.6%) TOTAL Number 47651-M 31526 6091 47651-M 31526 7987 798-7 87/+7 8746 6901 47651-M 31526 8746 8746 3811 3812 1150 4522 Issue Date 2- 1-73 2- 1-73 10- 1-73 10- 1-73 10- 1- 73 10- 1-73 1-26-73 1-26-73 11-27-73 11-27-73 Due Date 2-- 1-74 2- 1-74 10- 1-74 10- 1~74 10- 1--74 10- 1-74 1-26-74 1-26-74 2-27-74 2-27-74 Balance Detail $ 8,000.00 -2..J2.Q0. 00 $ :LO~OOO.OO 10,000.00 10~000.00 255,000.00 75,000.00 207,900.00 1q2L 100._00 10,000.00 2,000.00 5,000.00 100~000.00 102,622.12 Schedule 13 12-31-73 Total 13,000.00 30,000.00 6L: 5 ,000. 00 17,000.00 21,000.00 16,000.00 51,400.00 51,400.00 202~622.~_? $1, ~4 ~_L~22.J=-l 44. Depository First National Bank and Trust Company First State Bank and Trust Company National Bank of America Planters State Bank Homestead Building and Loan Security Savings and Loan Colonial Savings and Loan THE CITY OF SALINA Saline County, Kansas COMPARISON OF DEPOSITORY SECURITY WITH BALANCES ON DEPOSIT December 31, 1973 F .D. I.C. or F.S.L.I.C. Coverage Bank Balance Total Coverage Security Pledged -- Schedule 14 Bank Balance Unsecured $20,000.00 $ 977,000.00 $ 997,000.00 $1,276,857.77 $279,857.77 20,000.00 370,000.00 390,000.00 210,879.22 20,000.00 744,000.00 764,000.00 778,086.05 14,086.05 20,000.00 1,030,000.00 1,050,000.00 1,026,713.07 20,000.00 20,000.00 20,000.00 20,000.00 20,000.00 20,000.00 20,000.00 20,000.00 20,000.00 45. THE CITY OF SALINA Saline County, Kansas l-1UNIC IP AL COURT SUMMERY OF ASSES§~~NTS, DISBURS~1EN~§~ AND UNCOLLECTED CASH BALANCE January 1 to December 31, 1973 Uncollected Cash Balance, January I, 1973 Assessments Fines assessed in 1973 Court costs assessed in 1973 Parking violations assessed in 1973 Reinstated Total Assessments Beginning Balance and Assessments Disbursements Fines suspended Fines worked out Fines dismissed Cash collected Old 1972 and prior fines Cash collected - 1973 fines Cash collected and remitted to city treasurer $ 10,822.50 116,889.23 Total Disbursements Uncollected Cash Balance, December 31, 1973 Schedule 15 $ 11,904.88 97,261. 00 19,893.00 25,976.73 875.62 144,OO6.3~ 155,911.23 3,128.50 2,656.00 3,149.00 127,711. 73 136,6[.5.23 $ ß266.UQ 46. THE CITY OF SALINA Saline County, Kansas WATER AND SEWAGE FUND FINANCIAL STATEMENTS December 31, 1973 THE CITY OF SALINA Saline County, Kansas WATER AND SEWAGE FUND COMPARATIVE BALANCE SHEET Schedule 16 December 31, 1973 1972 ASSETS CURRENT ASSETS Petty cash Cash in banks Water and sewage treasurer Water and sewage treasurer Operating account Accounts receivable - customers Inventories Operating stores Meter parts TOTAL CURRENT ASSETS $ 1,500.00 $ 1,500.00 213,992.65 (15,679.08) 77,170.48 57,839.91 78,7L.6.10 58,071.39 72,409.78 78,437.83 13.,479.53 13,901. 86 457,298.54 194,071. 91 82,210.65 71,521.38 9,340,131. 73 ~2.3,37_U2. -~, 422,342. 3~ 9,324,895.83 PLANT AND PROPr;:RTY - Schedule 22 Furniture and fixtures Plants, mains, equipment and other property TOTAL PLMiT AND PROPERTY OTHER ASSETS Cash in banks (funded reserves) Bond and interest Bond reserve Depreciation and emergency Combined Hater and sewage system extension and bond retirement Investments (funded reserves) Bond reserve Depreciation and emergency Combined water and sewage system extension and bond retirement 104,349.65 104,349.65 526.93 726.93 700.96 1,860.96 59,893.23 58,643.23 462,900.00 443,000.00 182,100.00 173,000.00 TOTAL OTHER ASSETS 810,470.77 781,580.77 TOTAL ASSETS $10,690,111. 69 $1Q.... 300 L~L8 :_~l:. 47. THE CITY OF SALINA Saline County, Kansas WATER AND SEHAGE FUND COMPARATIVE BAL~~CE SHEET LIABILITIES CURRENT LIABILITIES Accounts payable Customers' meter deposits Due to sanitation department Revenue bonds - current portion TOTAL CURRENT LIABILITIES LONG-TERH INDEBTEDNESS Combined water and sewage system revenue bonds, Series 1961 SURPLUS Appropriated Bond and interest reserve Bond reserve Depreciation and emergency reserve Extension and bond retirement reserve Total Appropriated Unappropriated TOTAL SURPLUS TOTAL LIABILITIES Schedule 16 (Cont'd.) Deceuper ;31, 1972 1973 $ 64,715.52 $ 14,411.27 32,015.00 26,910.00 3,954.01 678.94 130,000.00 125,000.00 230, 68ft. 53 167,000.21. 2,095,000.00 2,225,000.00 104,349.65 104,349.65 463,/+26.93 443,726.93 182,800.96 174,860.96 59,893.23 58,60.23 810,470.77 781,580.77 7,553,956.39 ~26,967.53 8,364,427.1~ 7,908,548.30 $10,690,111. 69 $10,300,548.51 48. THE CITY OF SALINA Saline County, Kansas WATER AND SEWAGE FUND COMPARATIVE INCOME STATEMENT REVENUE Water revenue Sewage Misce11zneous income Tapping service and frontage Service charge - Sanitation Department TOTAL REVENUE OPERATING EXPENSES - Schedule 19 OTHER EXPENSES Interest paid on revenue bonds NET INCOME Schedule 17 December 31, 1973 1972 $ 965,012.73 $ 630,858.30 390,624.31 384,634.35 2,086.08 4,091. 42 6,810.33 12,171.37 3,275.64 3,183.45 1,367,809.09 1,034,938.89 856,153.29 758,229.86 511,655.80 276,709.03 84,702.65 _~LZ70.3_~ $ 426,953.15 $ 187,938.64 ----- 49. THE CITY OF SALINA Saline County, Kansas HATER AND SEWAGE FUND COMPARATIVE UNAPPROPRIATED SURPLUS BEGINNING BALA}JCE Add Net income for curre~t Adjustment for prior encumbrances Capital expenditures from Bond Retirement and Extension Reserve Payment of bond principal 2nd interest from Bond and Interest Reserve Deduct -- Transfer to Bond and Interest Resel~e ENDING BALANCE Schedule 18 December 31, 1973 1972 $7,126,967.53 426,953.15 35.71 209,702.65 7,763,659.04 209,702.65 $7,553,956.39 $6,886.660.36 187,938.64 891. 03 51,477.50 213,770.3~ 7,340.737.92 213 ¿ZO. 32. $7,126,967.53 50. THE CITY OF SALINA Saline County, Kansas WATER AND SEWAGE FUND COMPARATIVE OPERATING EXPENSES STATEMENT Schedule 19 WATER SUPPLY EXPENSES Maintenance - well pumps and equipment Well power Well house signals River intake power Maintenance - building and grounds Maintenance - river basin SOFTENING AND TREATMENT EXPENSES Supervision Salaries Electric power Gas service Building operating supplies Chemicals Maintenance - equipment Maintenance - buildings Electricity - calcium plant Gas - calcium plant Supplies - calcium plant PUMPING EXPENSES Supervision Salaries Electric power Gas service Lubricants Building operating supplies Maintenance - electrical equipment and pumps Maintenance - station building and grounds December 31, 1973 1972 $ 455.54 $ .62 3,391. 53 2,266.39 2,304.10 1,893.16 2,186.96 2,268.80 110.32 52.54 1,772.22- 564.97 10,220.67 7,046.48 23,099.50 22,516.56 43,438.97 42,726.06 15,214.76 15,736.00 2,373.77 3,460.62 39.95 44.96 102,467.L¡0 84,815.74 6,723.76 9,068.18 343.23 327.92 2,808.96 3,043.20 5,949.90 6,885.27 1,549.48 2,L¡35.42 204,009.68 191,059..93 14,818.89 14,027.36 29,075.92 26,309.56 7,046.72 5,361. 72 351.17 353.n 105.70 47.85 756.50 1,175.51 90.84 514.10 247.89 17 9.84 52,493.63 47,969.17 51. THE CITY OF SALINA Saline County, Kansas WATER AND SE\vAGE FUND COMPARATIVE OPERATING EXPENSES STATEMENT Schedule 19 (Cont'd.) DISTRIBUTION EXPENSES Supervision Salaries Meter maintenance salaries Meter maintenance supplies Vehicle and equipment expense Tapping supplies Maintenance - distribution mains Maintenance - elevated tanks Maintenance - reservoirs Maintenance - hydrants Miscellaneous materials and labor CUSTOMERS' ACCOUNTING L~ID COLLECTION EXPENSES Office salaries Servicemen and meter readers salaries Servicemen and meter readers supplies Collection stations Maintenance - office equipment Office supplies Vehicle expense Postage ADMINISTRATIVE AND GENERAL EXPENSES Supervision Salaries Telephone expense Office supplies Special engineering Social security Insurance Sales tax December 31, 1973 1972 $ 8,517.22 $ 8,125.76 38,123.36 38,577 . 86 13,338.83 12,865.68 3,576.64 308.90 5,167.23 6,851.40 5,429.32 5,891. 24 7,967.63 4,253.86 17,982.89 778.46 1,642.90 1141. 00 1,869.64 __~44.23 103,615.66 80,138.39 51,659.33 49,J99.54 49,031. 59 47, Idl. 99 521. 90 470.93 1,806.70 1,807.00 2,357.53 1,814.07 4,564.00 2)706.49 11,247.87 3,154.79 -.13 ~80. 04 2,46(>_,57 128,068.96 119, 051. 38 14,358.00 13,752.00 5,869.25 5,332./14 3,723.78 3,381. 25 321.10 227.51 681. 38 675.00 21,656.20 19,689.31 7,516.03 7,009.99 704.69 954.77 52. THE CITY OF SALINA Saline County, Kansas WATER AND SEWAGE FUND COMPARATIVE OPERATING EXPENSES STATEMENT Schedule 19 (Cont'd.) ADMINISTRATIVE AND GENERAL EXPENSES (Cont'd.) Property taxes Accounts charged off Long and short cash Employees' retirement Accident insurance Auditing expense Contracting service Organizational dues and memberships Office maintenance and utilities Service performed - other departments Car mileage and travel expenses SEWAGE TREATMENT AND COLLECTION EXPENSES Supervision Salaries Electric power Gas service Plant operating supplies Maintenance - equipment Haintenance - buildings and grounds Maintenance - pumping stations Maintenance - sanitary sewers Vehicle expense TOTAL OPERATING EXPENSES December 31, - 1973 1972 $ 35,000.00 $ 35,000.00 lf08.48 843.13 80.84 6.44 20,423.04 20,918.77 19,666.35 15,695.10 3,550.00 3,120.00 1,612.25 3,822.85 918.72 733.29 6,900.00 6,900.00 16,650.00 16,650.00 1,202.17 1,159.96- 161,242.28 12h87 1. 81 25,278.58 34,819.72 84,389.03 70,415.92 27,738,67 26,800.20 4,406.58 3,378.05 995.77 872. Of¡ 13,204.5l¡ 6,894.82 9,065.41 524.13 10,010.91 4,931.22 10,415.65 2,221. 50 10,997.27 ~235.10 196,502.41 157,092.70 $856,153.29 $758,229.86 53. THE CITY OF SALINA Saline County, Kansas RECEIPTS, EXPENDITURES AND FUND BALANCE January 1 to December 31, 1973 WATER AND SEWAGE FUND CONSOLIDATED Schedule 20 Water and Sewage Fund Bond and Interest Reserve Unencumbered Fund Balance, January 1, 1973 $ 29,249.56 $104,349.65 Receipts Water Sewage Miscellaneous Tapping service Service charge - sanitation Sanitation fees Interest on investments Deposits and miscellaneous Transfer from Water and Sewage Adjustment prior years encumbrances 965,012.73 390,624.31 2,086.08 6,810.33 3,275 . 6l~ 246,66!~.0/¡' 27,901.25 209,702.65 35.71 Total Receipts and Beginning Fund Balance b 671, 659. 6~~ 314,052.30 Expenditures Water supply expense Softening and treatment expense Pumping expenses Distribution expense Customer accounting and collections Administrative and general expense Sewage treatment expense Cash remitted to Sanitation Fund Transfer to Bond and Interest Reserve Bond principal Bond interest Postage and commission Capital expenditures Sales tax Customer deposit refunds Inventory Miscellaneous 10,220.67 204,009.68 52,493.63- 103,615.66 128,068.96 161,242.28 196,502.41 243,000.00 209,702.65 Total Expenditures 125,000.00 84,432.50 270.15 85,545.42 24,877.47 14,505.00 7,032.95 6,849.27 1,447,666.05 203_,702.65 $ 223,993.60 $_10L~, 349.65 Unencumbered Fund Balance, December 31, 1973 54. Bond Reserve Depreciation and Emergency Reserve $443,726.93 $174,860.96 THE CITY OF SALINA Saline County, Kansas RECEIPTS, EXPENDITURES AND FUND BAI~CE January 1 to December 31, 1973 WATER AND SEWAGE FUND CONSOLIDATED Extension and Bond Retirement Reserve Eliminations Debit Credit $ 58,643.23 $ $ 19,700.00 7,940.00 1,250.00 209,702.65 463,426.93 182,800.96 59,893.23 --- $463,426.9~ $.!.~~.,J3_0_Q.~~ 209,702.65 ---- $.--22-,~h 2 3 $2Q.~J_~Q~ 65 $ ~ 0 9 ':.?-Q ?:..:Ë. Schedule 20 (Cont'd.) Consolidated Balance $ 810,830.33 965,012.73 390,624.31 2,086.08 6,810.33 3,275.64 246,664.04 28,890.00 27,901. 25 35.71 .2,4~~,130~f2 10,220.67 201f, 009.68 52,493.63 103,615.66 128,068.96 161,242.23 196,502.41 243,000.00 125,ODO.OO 84,432.50 270.15 85,545.42 24,877.47 14,505.00 7,032.95 6,849.27 .1,447,666.05- $_1, Q?J.2~j,~. 31.. 55. THE CITY OF SALINA Saline County, Kansas WATER AND SEWAGE FUND COMPARISON OF RESERVE BALANCES WITH ORDINN~CE REQUIREMENTS December 31, 1973 Schedule 21 Reserve Balances, January 1, 1973 Depreciation Extension Bond and and and Bond Interest Bond Emergency Retirement Reserve Reserve Reserve Reserve ---- $104,349.65 $443,726.93 $D4,860.96 $ 58,643.23 209,702.65 19,700.00 7,940.00 1,250.00 314,052.30 463,1+26.93 182,800.96 59,893.23 209,702.65 104,349.65 463,426.93 182,800.96 59,893.23 Add Transfers to reserves - 1973 Interest on investments Deduct Bond principal and interest - 1973 Reserve Balances, December 31, 1973 Reserve Requirements, December 31, 1973 Bond and Interest Reserve Bond principal - 5/12 of principal due August 1, 1972 - $130,000.00 Bond interest - 5/6 of interest due February 1, 1973 - $42,216.25 54,166.67 33,487.50 Bond Reserve 300,000.00 Depreciation and Emergency Reserve 125,000.00 Total Reserve Requirements 87,654.17 300,000.00 125,000.00 Excess Actual Reserve Balances over Reserve Requirements $~695.48 $163,/126.93 $ 57,§OO.96 $ 59_,893.23 Rare Requirement - per Ordinance Debt Service - 1973 135% of Debt Service $~~~ $283,098.58 Net Income before Interest Deduction $511,655.80 Income Excess $228,557.22 ----- 56. THE CITY OF SALINA Saline County, Kansas WATER AND SEWAGE FUND COMPARATIVE PLANT AND PROPERTY STATEMm~T FURNITURE AND FIXTURES PLANT, MAINS, EQUIPMENT A~D OTHER PROPERTY Distribution Manholes Cast iron mains Hydrants Valves Stand pipe Sunset stand pipe Meters Water Supply Real estate Pump houses Wells Well pumps Flow lines Pumping Stations Real estate Improvements Pump house Reservoirs Pumps Venture meters Suction lines Water softener equipment River intake pump and water treat- ment - basin Gypsum Hill water tower High service pump and appurtenance Water supply improvements Underground reservoir Land - underground reservoir basins Schedule 22 Increase December 31, or 1973 1972 (Decrease) $ 82,210.65 $ 71,521. 38 $10,689.27 55,168.02 55,168.02 1,922,203.76 1,909,995.76 12,208.00 175,639.16 169,742.96 5,896.20 226,262.95 224,459.54 1,803.41 60,914.36 60,914.36 101,303.31 101,303.31 373,592.62 366,137.34 7,455.28 2,915,084.18 2,887,721. 29 27,362.89 5,347.50 5,347.50 22,000.47 22,000.47 203,576.90 203,576.90 35,975.37 35,975.37 47,824.04 47,824.04 314,724.28 314,724.28 16,532.86 16,532.86 3,580.40 3,5<30.40 18,976.15 18,916.15 28,545.49 28,5/+5.49 36,601. 41 36,601. 41 6,185.44 6,185.44 15,186.88 15,186.88 1,103,021. 72 1,103,021.72 251,180.45 251,180.45 124,802.70 124,802.70 36,654.09 36,654.09 16,190.07 16,190.07 183,638.82 183,638.82 21,626.19 21,626.19 l,8~2, 722.67 1,862,722.67 57. THE CITY OF SALINA Saline County, Kansas WATER AND SEWAGE FUND COMPARATIVE PLANT AND PROPERTY STATEMENT Schedule 22 (Cont'd.) December 31, 1973 1972 Increase or (Decrease) PLANT, MAINS, EQUIPMENT AND OTHER PROPERTY (Cont'd.) General Equipment Trucks and compressors Laboratory equipment Storage building Chlorinator equipment Water office improvements Sewage Plant Sewage plant and equipment Sewage lines $ 141,918.84 $ 124:,628.09 $17,290.75 14,622.45 8~, 609 . 06 6,013.39 13,072.04 13,,072.04 16,311. 34 14,836.34 1,475.00 8,500.59 8,500.59 194,425.26 169,646.12 24,779.14 600,000.00 600,000.00 300,823.75 300,823.75 900,823.7~ 900,823.75 Expenditures from Water and Revenue Bond Proceeds Sewage plant improvements Sewage truck lines Addition to softening and plant Key Acres water tower Miscellaneous Sewage treatment 812,916.26 812,916.26 542,913.63 542,913.63 494,219.18 494,219.18 123,457.85 123,1,,57.85 1,178,844.67 1,144,229.42 34,615.25 3,152,351. 59 3,117,736.34 34,615.25 $9,3"¡O,131. 73 $~253,374.45 $86,757.28 $9,422,342.38 $9,324,895.83 $97,446.55 TOTAL PLANT, MAINS, EQUIPl-ŒNT ~~ OTHER PROPERlY TOTAL PLANT AND PROPERTY 58. STATE OF KANSAS CITY A UD IT QUESTIONNAIRE City of ~.<Il;n.<l , Kansas PREPARED By AUDITOR OF STATE May, 1971 It is requested that the following questions, together with their answers, be filed with the Auditor of State as a part of each report upon audits of cities. At the option of the auditor, these questions and answers may be included with copies of audit reports filed with the governing body and county attorney. In either case, if the answer to any question indicates a statutory violation or improper accounting procedure, the matter should be fully discussed in the text of the audit report. If proper answer to any question cannot be made in a few words, or if discussion or explanation seems desirable, please include such comments in text of re- port and insert reference to page number in questionnaire answer blank. (This fonn may be incorporated into the report or the questions and answers typed in Ùle accountant's rcp'Jrt. ]f typed, questions not applicable to a particular city may be omitted and the words "not applicable" inserted after the question number.) GENERAL 1. '\Vere all inter-fund transactions made upon statutory authority? Yes 2. Do the minutes contain adequate record of the proceedings of the governing body? Yes 3. Were the minutes properly approved by the governing body? Yes 4. Were the directives of the governing body performed? Yes 5. Were depositories designated for all city officials receiving public moneys? Yes 6. Were all public moneys deposited in designated depositories? Yes 7. Are bank deposits of all city officials adequately secured? Yes 8. Did the governing body approve all collateral security and personal bonds furnished to secure deposits?- Yes 9. Are fidelity bonds and insurance policies properly filed? Yes 10. Were all investments made in accordance with statutory provisions? 11. Were the proceeds from City obligations expended for authorized purposes? ' Yes Yes 12. \\7ere sinking or reserve funds created and used in accordance \-vith statutory provisions? Yes 13. Were claims itemized, internally audited and approved as provided by law? Yes 14. Did the governing body pass appropriation ordinances? Yes 15. Were expenditures from any City funds made in violation of the budget law? No 16. Were expenditures from any City flmds made in violation of the cash basis law? No 17. Was there an inventory of public personal property on file? 18. Are there lease-rental or extended contracts in force? Yes, accounting machine leased on month-to-month basis 19. List officers or employees who received compensation in excess of legal authorization. (List shall include Yes amounts received for personal services or unauthorized mileage.) Nnnp 20. List officers who maintained an unauthorized petty cash fund. None 21. List officers who made miscellaneous purchases or allowances from current collections. None 22. List officers who failed to furnish required surety bond. None CITY CLERK 23. List required foIms which are not being properly used. None 24. Did Clerk maintain a fund ledger? Yes 25. Did Clerk maintain an adequate record of fund encumbrances for all City funds? Yes 26. Did Clerk maintain budget appropriation accounts? Yes 27. Did Clerk reconcile fiscal agency balance with outstanding matured bonds and coupons? Yes 28. Were all unpaid special assessments certified to tlle County Clerk to be placed on the tax roll? Yes 29. Did banks furnish Clerk monthly statements of daily balances? Yes CITY TREASURER 30. List required foIms which are not being properly used. Nonp 31. Did the Treasurer make disbursements of City funds without properly signed warrants or warrant checks? No 32. Did the City Treasurer maintain records independently of those maintained by the City Clerk?--y-e.s.---- 33. Were there frequent reconciliations between the City Treasurer and the City Clerk? Yes 34. Did tlle Treasurer maintain a chronological record of collateral securities pledged to secure deposits? Y PF'. 35. Did the City Treasurer pay over to Library Treasurer all funds collected, within budget appropriation, for the maintenance of such public Hbrary? Yes 36. Did the City Treasurer publish quarterly reports as required by statute? Yes 33,8816,5-20.78.79 UTILITIES 37. What Utilities were owned or operated by the City? Water and Sewage Department 38. list required utility forms which are not being properly used. Non£> 39. Were operations of the Utilities budgeted? Yes 40. Were transfers of utility surpluses anticipated in the current budget? Yes 41. Were there utility revenue bonds outstanding? Yes 42. Were utility fund transfers made in compliance with statutory provisions? Yes 43. Was petty cash fund confined to statutory use? Yes Yes 44. Were charges for utility services in accordance with rates fixed by ordinance? 45. Was a customers' control account properly maintained? Yes 46. Did the balance in the customers' deposit fund equal the amount of deposits in effect?- 47. Was interest credited on deposits annually as required by statute? Yes No - Interest paid at date of withdrm.;ra1 REQUIRED STATEMENTS 48. Comparison of Cash Balances with Encumbrances, , , . , . . . . . , . . , . ' . . . . . . . . . , . . . . . . 49. Statement of Revenue, Estimated and Actual-by item, by fund, differences stated. , . , . 50. Statement of Expenditure Compared With Appropriations-by item, by fund, diller- ences stated-Reflect Reimbursed Expense Adjustments, if any. . , . . . . . . . . . . . . . . . . , . . 51. Statement of Revenue and Expenditure for Non-budgeted Funds-by item, by fund, . . 52. Classified Statement of Receipts, Disbursements and Balances of Cash, Composition of Ending Cash Balance"......,........,..,.....,.",., ",.,.....,..,........,... 53. Statement of Police Court-Receipts and Disbursements, . , . . , . , , . . . . . , . . . . . . . . . . . . . 54. Summary Statement of Bonds of Indebtedness, Temporary Notes, and No-fund \Varrants, 55. Reconcilement of Fiscal Agency Balance. Identify Unredeemed Matured Bonds and Coupons ..,."...."........,..,.......,.."..,.".".......,.....,............ 56. Schedule Summarizing Insurance on City Property, ,..,.".".....,....,... . 57. Schedule of Fidelity Bonds of Elective and Appointive Officers. , , , , , . . ' . . , . . . . , . . . . Reference ~-.dYk-L- Schedules 4 and 5 Schedules 6 and 7 Schedule 8 S('hedu]f> 2 Sl"'hpt1111p 1') Schedule 9 Schedule 10 Schedule 11 Schedule 12 58. ScheduleofInvestmentsbyFunds.,..........,..,......,......................... 59. Comparison of Depository Security with Balances on Deposit. . . . . . . . . . . . . . . . . . . . . . . Srhpn1l1p 11 Schedule 14 61. Other Public Activities-Refer to General Provisions, Section 1-19. . . . . . . . . . . . . . . . . . , 60. Schedule of Audit Adjustments..................".........,..................... None 63. Income and expense statement of municipal utilities: 62. Exceptions noted in viewing all claim vouchers. . , .' . ' , . , . . . . . . . . . . . . . . . . . . . . , . . . . ., None Water. . . . . . . . . . . . . . . . . . . . . . . . . . , . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . Schedule 17 Electric ...............,............................,..............,......... None Gas ...............,...,..,................................................. NGae 53.8816.5-20.78,79 ~ S.71.2M STATE OF KANSAS AUDITOR='S QUESTIONNAIRE City of Salina , Kansas PREP ABED B y AUDITOR OF STATE May, 1971 It is requested that the following questions, together with specifìc answers, be filed with the Auditor of State as a part of each city audit report. If the auditor finds it necessary to qualify his "yes" or "no" answers, he shall makE! appropriate comment. 1. Were all statutory violations discovered cited in the audit report? Yes 2. Did the county attorney's copy of the audit report include the audit questionnaire? Yes 3. Will the working papers for this report be accessible, for a reasonable length of time, for investigation upon direction of the State Municipal Accounting Board? Yes 4. If the author's statement is qualified, was full disclosure of cause cited in the audit repoJrt? Yes 5. Were audit adjustments placed of record during the course of the examination? None 6. Was all cash on hand accounted for as required by Regulation 1-12 of the Audit Prognun? YPP, 7. Was all cash in banks accounted for as required by Regulation 1-14 of the Audit Program? Yp!"'. 8. Was all revenue accounted for as required by Regulation 1-17 of the Audit Program? Yp!"'. 9. Were all expenditures accounted for as required by Regulation 1-18 of the Audit Program? Yp!"'. 10. Was all income from investments accounted for and credited to proper funds? Yp!"'. 11. Were confìnnations obtained covering federal and state grants, subsidies, and apportionments? Yes 12. List all boards, commissions, departments, or subdivisions of City not audited, giving reasons for their Olnis- sion. Firemen's Relief Association. Municipal Band Board. The Saline County-City Building Authority. Joint City-County Board of Health, Salina Airport Authority 13. Did you develop a reconcilement of reported collections with credits to customers' accounts? Yes 14. Approximately what percentage of charges to customers' accounts were test-checked by re-computation of billings from service rates applied to quantities as shown by the original meter reading; slip? 5% 15. Were fees collected by the city librarian deposited with the treasurer of the library board? N/A 16. Were all expenditures for the library made on order of the library board? N/A 17. Were funds of the firemen's relief association invested or disbursed for authorized purposes? N/A 18. Were all disbursements from the band fund made in accordance with the tenDS of a written contract with the band? Yep,