Audit - 1975
THE CITY OF SALINA
Saline County, Kansas
REPORT ON EXAMINATION
December 31, 1975
WOODS & DURHAM
Certified Public Accountants
Salina, Kansas
Exhibit "A"
Exhibit "B"
Exhibit "c"
Exhibit "D"
Exhibit "E"
Exhibi t "F"
THE CITY OF SALINA
Saline County, Kansas
TABLE OF CONTENTS
Aud i tor's Repo r t . . . . . . . . . . . . . . . . . . . . . . . . . .
Financial Statements
General Fund - Balance Sheet, Summary Statement of Revenues,
Expenditures and Changes in Fund Balance. . . . . . . . .
Special Revenue Funds - Balance Sheet, Statement of Revenues,
Expenditures and Changes in Fund Balance
Social Security. . . . . . . . . . . . . . . . . . . . . . .
Emergency Preparedness. . . . . . . . . . . . . . . . . . . .
Revenues Collected in Advance. . . . . . . . . .
Street Machinery. . . . . . . . . . . . . . . . . . . .
Kansas Public Employees' Retirement System. . . .
Special Gasoline Tax. . . . . . . . . . . . . . .
Federal Revenue Sharing. . . . . . . . . .
Special Reserve. . . . . . . . . . .
Human Relations Commission. . . . . . . . . . . . . . .
Emergency Jobs Act. . . . . . . . . . . . .
Workmen's Compensation. . . . . . . . . . . . . . . . .
Firemen's Pension. . . . . . . . . . . . . . . .
Policemen's Pension. . . . . . . . . . . . . . . . . .
Kansas Firemen's and Policemen's Retirement. . . . . . . . .
Ambu lance . . . . . . . . . . . . . . . . . . . .
Debt Service Funds - Balance Sheet, Statement of Revenues,
Expenditures and Changes in Fund Balance
Bond and Interest. . . . . . . . . . . . . . . .
Capital Project Funds - Balance Sheet, Statement of Expendi-
tures Compared with Appropriations and Analysis of Changes
in Fund Balance
Construction
Enterprise Funds - Comparative Balance Sheet, Comparative
Statement of Revenue and Expense, Comparative Statement of
Changes in Contributions and Retained Earnings, Statement
of Changes in Financial Position, and Statement of Revenues,
Expenditures and Changes in Fund Balance
Wa ter and Sewerage. . . . . . . . . . . . . . . .. . . . . . .
Golf Course . . . . . . . . . . . . . . . .' . . . . . .
Sani ta t ion. . . . . . . . . . . . . . . . .
Paper Recycling. . . . . . . . . . . . . . . . . . . .
Parking Meters. . . . . . . . . . . . . . . . . . . . . . . .
Solid Waste Disposal. . . . . . . . . . . . . . . . . . . . .
Intragovernmental Funds - Balance Sheet, Statement of Revenues,
Expenditures and Changes in Fund Balance
Central Garage. . . . . . . . . . . . . . . . . . . . . . . .
Page
Number
1-
2
3-
4
5
6- 7
8
9
10
11- 12
13 - 14
15
16- 17
18
19
20
21
22
23
24- 25
26- 27
28- 34
35- 39
40- 44
45 - 49
50- 54
55- 59
60- 61
Exhibit "G"
Exhibit "R"
Exhibit "I"
Exhibit "J"
Exhibit "K"
Schedule 1
Schedule 2
Schedule 3
Schedule 4
Schedule 5
Schedule 6
Schedule 7
Schedule 8
Schedule 9
Schedule 10
Schedule 11
Schedule 12
THE CITY OF SALINA
Saline County, Kansas
TABLE OF CONTENTS (Cont'd.)
Financial Statements (Cont'd.)
Trust and Agency Funds - Balance Sheet, Statement of Revenues,
Expenditures and Changes in Fund Balance
Community Development. . . . . . . . . . . . . . . . .
HUD Community Development. . . . . . . . . . . .
Ceme tery Endowment. . . . . . . . . . . . . . . . . .
Mausoleum Trust. . . . . . . . . . . . . . . . . . . .
Mausoleum Endowment. . . . . . . . . . . . . . .
State Withholding Tax. . . . . . . . . . . . . . . . .
General Fixed Asset Group of Accounts. . . . . . . . . . .
General Long-Term Debt Group of Accounts. . . . . . . . . . . .
Combined Statement of Changes in Fund Balance . . . .
Notes to Financial Statements. . . . . . . . . . . . . . .
Supplemental Information
Comparison of Cash Balances with Encumbrances and Composition
of Cash Balances. . . . . . . . . . . . . . . . . . . .
Reconcilement - Unencumbered Cash Balance with Fund Balance
General Fund - Detailed Revenues and Expenditures. . . . . . . .
Construction Fund - Receipts, Expenditures and Balances. . . . .
Water and Sewerage Fund
Water and Sewerage Fund Consolidated. . . .
Comparative Operating Expenses Statement. . . . . . . . . . .
Comparative Plant and Property Statement . . . . .
Investments...........................
Statement of Indebtedness. . . . . . . . . . . . . . . . .
Reconciliation - Fiscal Agency Balance. . . . . . . . . .
Insurance Coverage. . . . . . . . . . . . . . . . . . . .
Fidelity Bonds. . . . . . . . . . . . . . . . . . . . . . . . .
Funds on Deposit Compared with Depository Security. . . .
Municipal Court. . . . . . . . . . . . . . . . . . . . . . . . .
Statutory Compliance Questionnaire
Page
Number
62- 63
64- 65
66
67
68
69
70
71
72- 73
74- 76
77 - 78
79
80-100
101
102-103
104-106
107-108
109
110-112
113
114
115
116
117
WOODS
&
DURHAM
rk~l~d [j1ui/ú; vfœowzlanú
~aI/n<l
&/liceJ in Cf]/<l1/ ~nk1
$,,/m"l
605 W. NORTH STREET
p.O. BOX 1324
SALINA, KANSAS 67401
TELEPHONE - P.REA 913 - 825.5494
City Commission
The City of Salina
Salina, Kansas
We have examined the financial statements of the various funds and account groups
listed in the table of contents of the City of Salina, Kansas, for the years ended
December 31, 1974, and December 31, 1975. Our examination was made in accordance
with generally accepted auditing standards and the Minimum Standard Audit Program
approved by the Municipal Accounting Board March 19, 1976, and accordingly included
such tests of the accounting records and such other auditing procedures as we con-
sidered necessary in the circumstances.
Generally accepted accounting principles require fixed assets to be recorded in the
general fixed asset group of accounts at cost. The fixed asset additions acquired
in 1974 and 1975 were recorded in the general fixed assets at cost. All fixed as-
sets acquired in prior years were recorded at insurance values. No depreciation
has been recorded on the fixed assets of the Enterprise Funds as required by gen-
erally accepted accounting principles.
Special assessments are accounted for in the Bond and Interest Fund and Statement
of Long-Term Debt, rather than a special assessment fund, as required by generally
accepted accounting principles, because of Kansas law which provides that special
assessment debt may be treated as are other general obligations of the city.
Generally accepted accounting principles require recording of accrued interest pay-
able on revenue bonds outstanding at the Balance Sheet date. As noted in Footnote
7 the City did not accrue interest payable on revenue bonds at December 31, 1974
and 1975.
In our opinion, except for the transactions relating to general fixed assets, Spe-
cial Assessments, and the recording of depreciation and accrued interest payable
in Enterprise Funds, the aforementioned financial statements present fairly the
financial position of the various funds and account groups of the City of Salina
at December 31, 1974, and December 31, 1975, and the results of operations of such
funds and the changes in financial position of the Enterprise Funds for the year
then ended, in conformity with generally accepted accounting principles applied on
a consistent basis.
1.
The City of Salina
Page 2
The accompanying supplemental schedules and related information presented on Sched-
ules 1 through 13 are not necessary for a fair presentation of the financial state-
ments, but are presented as additional analytical data. This information has been
subjected to the tests and other auditing procedures applied in the examination of
the financial statements mentioned above and, in our opinion, is fairly stated in
all material respects in relation to the financial statements taken as a whole.
WOODS & D1JR1Lfill. /
.j. .11 _iJl) /~
LL/ ¿i2¿~ V-~þA-l4:7/u-<J
October 29, 1976
cd jj;¡~ dJ¡~CPA
In charge of and actively
engaged on this audit
2.
Cash
Liabilities
Accounts Payable
Fund Balance
Total
THE CITY OF SALINA
Saline County, Kansas
GENERAL FUND
Exhibit "A"
BALANCE SHEET
December 31,
1974
1975
ASSETS
$114,632.76
$266,788.27
LIABILITIES AND FUND BALANCE
$ 32,805.01
81,827.75
$ 32,583.19
234,205.08
$266,788.27
$114,632.76
GENERAL FUND
SUMMARY STATEMENT OF REVENUES, EXPENDITURES
AND CHANGES IN FUND BALANCE
For Years Ended December 31,
1974 1975 (Over) Under
Actual Actual Bud~ Budget
Revenues
Taxes $1,503,920.84 $1,658,686.01 $l,640, 763.92 $ (17,922.09)
Licenses, fees and permits 79,520.25 l05, 732. 62 76,820.00 (28,9l2.62)
Intergovernmental revenue l58,l43.03 208,174.l8 203,905.00 (4,269.l8)
Charges for services l66,057.87 203,660.50 l83,875.00 (l9,785.50)
Fines and forfeitures l65,539.64 l5l,082.50 l60,OOO.00 8,917.50
Transfers from other funds 6,453.39
Reimbursed expenses 19l,090.55 l86,888.47 188,451. 00 1,562.53
Miscellaneous 33,327.61 38,736.88 26,510.00 (l2,226.88)
Sale of commodities l2,271.49 l8,367.57 11 , 000. 00 (7,367.57)
Franchise fees 273,742.45 347,689.93 255,000.00 (92,689.93)
Noxious weed, tree maintenance,
f1oodworks revenue 43 , 72 9. 68
Total Revenues 2,633,796.80 2,919,018.66 2,746,324.92 $(l72,693.74)
3.
THE CITY OF SALINA
Saline County, Kansas
GENERAL FUND Exhibit "A"
(Cont'd.)
SUMMARY STATEMENT OF REVENUES. EXPENDITURES
AND CHANGES IN FUND BALANCE
For Years Ended December 31,
1974 1975 (Over) Under
Actual Actual Budget Budget
Expenditures
City Commission $ 39,487.37 $ 47,068.20 $ 42,450.00 $ (4,6l8.20:
City Manager 34,8l9.25 39,534.10 3/,970.00 (l,564.l0:
City Clerk and Treasurer 93,735.98 99,841. 04 98,975.00 (866.04:
City Attorney 2l,012.07 22,967.24 2¿~,265.00 l,297.76
Municipal Court 22,179.96 24,861.91 23,970.00 (891. 91:
Buildings 5l,595.98 58,308.38 46,6l0.00 (11,698.38:
Engineering 94 , 277 . 71 109,701. 21 105,455.00 (4,246.2l:
Fire 615,285.57 620,486.55 623,850.00 3,363.45
Inspection 49,463.73 54,373.44 56,915.00 2,541. 56
Park 115,233.39 133,675.29 136,580.00 2,904.71
Police 732,546.2l 753,837.87 767,305.00 13,467.13
Street 233,69l.80 276,722.27 305,735.00 29,012.73
Street lighting 87,576.2l 93,Ol8.55 98,000.00 4,981.45
Traffic and safety 51,323.36 48,941. 04 48,805.00 (13 6. 04:
Swimming pools l7, 921. 13 24,493.81 21,285.00 (3,208. 8l)
Administration and planning 63,293.91 73,753.65 73,705.00 (48.65)
Insurance and contingencies 96,262.63 100,821. 90 81,790.00 (19,031. 90)
Band l2,500.00 l5,000.00 l5,OOO.00
Cemetery 28,180.85 29,058.66 28,750.00 (308.66)
General improvement 27,536.00 32,518.83 31,590.00 (928.83)
Memorial Hall 13,091. 20 12,504.74 11,250.00 (1,254.74)
Public health 4l,735.00 20,165.00 20,165.00
Industrial development 19,702.51 19,988.38 20,000.00 l1. 62
Noxious weeds 7,830.20 11 , 714 . 54 7,835.00 (3,879.54)
Tree maintenance 8,559.89 10,640.94 9,815.00 (825.94)
F100dworks 30,979.38 32,643.79 30,805.00 (1,838.79)
Total Expenditures 2,609,821.29 2,766 ,641. 33 2,768,875.00 $ 2,233.67
Revenues Over (Under)
Expenditures $ 23,975.51 152,377 . 33
Fund Balance - January l, 1975 81,827.75 $ 82,400.30 $ 572.55
Fund Balance - December 3l, 1975 $ 234,205.08
4.
Cash
Fund Balance
Revenues
Ad valorem property tax
Delinquent tax
L.A.V.T.R.
Contributions
employer
Employees and
Total Revenues
Expenditures
Deductions remitted
Revenues Over (Under) Expenditures
Fund Balance
January 1, 1975
Fund Balance - December 31, 1975
THE CITY OF SALINA
Saline County, Kansas
SPECIAL REVENUE FUNDS
SOCIAL SECURITY
Exhibi t "B"
BALANCE SHEET
December 31,
1974
1975
ASSETS
$30,626.70
$39,606.20
LIABILITIES AND FUND BALANCE
$30,626.70
$39,606.20
SOCIAL SECURITY
STATEMENT OF REVENUES, EXPENDITURES
AND CHANGES IN FUND BALANCE
For Years Ended December 31,
1974 1975 (Over) Under
Actual Actual Budget Budget
$ 45,194.63 $ 62,591.92 $ 63,343.87 $ 751.95
677.75 959.05 400.00 (559.05)
2,110.03
142,221.20 128,309.93 121,000.00 (7,309.93)
190,203.61 191,860.90 184,743.87 $ (7, 117 . 03 )
182,878.04 182,881.40 195,000.00 $ 12,118.60
$ 7,325.57 8,979.50
30,626.70 $ 10.256.13 $ (20,370.57)
$ 39,606.20
5.
THE CITY OF SALINA
Saline County, Kansas
SPECIAL REVENUE FUNDS
EMERGENCY PREPAREDNESS
BALANCE SHEET
December 31,
1974
1975
Cash
ASSETS
$1,695.70 $ 333.78
LIABILITIES AND FUND BALANCE
$1,695.70 $ 333.78
Fund Balance
EMERGENCY PREPAREDNESS
STATEMENT OF REVENUES, EXPENDITURES
AND CHANGES IN FUND BALANCE
For Years Ended December 3l,
Revenues
Other apportionments - Grants
Matching funds - State of Kansas
Reimbursement of expenditures
1974 1975
Actual Actual Budget
$16,600.00 $22,400.00 ~.
~,
16,044.5l l6,786.02
l,597.28 2,323.93
34,241. 79 4l,509.95
Total Revenues
Expenditures
Personal Services
Salaries - Department head
23,405.95 26,188.02 $
851. 91 872.47
3,385.04 3,601.60
1,054.97 765.00
116.84 181. 04
63.20 36.52
49.00 48.00
l,295.2l 1,476.06
1,525. 71 1,847.80
621. 72 739.53
357.05 285.74
686.28 296.65
600.76 491. 75
10,607.69 10,642.16
Contractual Services
Auto use allowance
Telephone and telegraph
Traveling expense
Postage
Printing office forms
Insurance - Motor vehicles
Social Security
Employees' retirement
Group insurance
Repair - Machinery and equipment
Repair - Radio equipment
Other contractual services
Exhibit "B"
(Cont'd.)
(Over) Unde]
Budget
$
$
6.
THE CITY OF SALINA
Saline County, Kansas
SPECIAL REVENUE FUNDS
EMERGENCY PREPAREDNESS
Exhibit "B"
(Cont'd.)
STATEMENT OF REVENUES, EXPENDITURES
AND CHANGES IN FUND BALANCE
For Years Ended December 31,
Sundry Expenditures
Organizational dues
1974 1975 (Over) Unde]
Actual Actual Budget Budget
$ l56.63 $ 109.0l $ $
338.75 507.49
2.00 5.50
114 . 37 439.89
l32.85 60.96
17 .70
19.29 24.17
l23.65
763.89 l,288.37
22.00 32.00
Expenditures (Cont'd.)
Materials and Supplies
Office supplies
Motor vehicles - Gas and oil
Motor vehicles - License tags
Other operating supplies
Machinery and equipment
Paint and painting supplies
Other repairs and maintenance
Radio parts
Capital Outlay
Equipment
Total Expenditures
l71. 80 4,721. 32
34,971. 33 42,871.87
$ (729.54) (1,361. 92)
l,695.70 $=
$ 333.78
$
Revenues Over (Under) Expenditures
Fund Balance - January 1, 1975
$
Fund Balance - December 31, 1975
7.
Cash
Fund Balance
Revenues
Licenses, fees and permits
Expenditures
To fund accounts
Revenues Over (Under) Expenditures
Fund Balance - January 1, 1975
Fund Balance - December 31, 1975
THE CITY OF SALINA
Saline County, Kansas
SPECIAL REVENUE FUNDS
REVENUES COLLECTED IN ADVANCE
Exhibit "B"
(Cont'd.)
BALANCE SHEET
December 31,
1974
1975
ASSETS
$22,900.64 $33,896.4l
LIABILITIES AND FUND BALANCE
$22,900.64 $33,896.4l
REVENUES COLLECTED IN ADVANCE
STATEMENT OF REVENUES, EXPENDITURES
AND CHANGES IN FUND BALANCE
For Years Ended December 3l,
1974 1975
Actual Actual
$22,900.64 $33,896.4l $
20,195.05 22,900.64
$ 2,705.59 lO,995.77
22,900.64 t
$33,896.41
Budget
(Over) Under
Budget
$
$
$
8.
THE CITY OF SALINA
Saline County, Kansas
SPECIAL REVENUE FUNDS
STREET MACHINERY
Exhibit liB"
(Cont'd.)
BALANCE SHEET
December 31,
1974
1975
ASSETS
Total Assets
$ 9,353.69 $ 2,622.44
17,000.00 25,000.00
$26,353.69 $27,622.44
LIABILITIES AND FUND BALANCE
$~353. 69 $27,622.44
Cash
Investments
Fund Balance
STREET MACHINERY
STATEMENT OF REVENUES, EXPENDITURES
AND CHANGES IN FUND BALANCE
For Years Ended December 31,
Expenditures
1974 1975 (Over) Under
Actual Actual Budget Budget
$ 898.30 $ 1,268.75 $ $ ----=-
$
$ 898.30 1,268.75
26,353.69 $ $ ----
$27,622.44
Revenues
Interest from investments
Revenues Over (Under) Expenditures
Fund Balance - January 1, 1975
Fund Balance - December 31, 1975
9.
THE CITY OF SALINA
Saline County, Kansas
SPECIAL REVENUE FUNDS
KANSAS PUBLIC EMPLOYEES' RETIREMENT SYSTEM
Exhibit "B'
(Cont'd. )
Cash
Fund Balance
BALANCE SHEET
December 3l,
1974
1975
ASSETS
$2l,502.62 $l5,801.2l
LIAB ILITIES AND FUND BALANCE
$2l,502.62 $l5,801.2l
KANSAS PUBLIC EMPLOYEES' RETIREMENT SYSTEM
Revenues
Ad valorem property taxes
Delinquent tangible taxes
Contributions by employees
and employer
L.A.V.T.R.
Total Revenues
Expenditures
Employees' retirement remitted
Revenues Over (Under) Expenditures
Fund Balance - January 1, 1975
Fund Balance - December 31, 1975
STATEMENT OF REVENUES, EXPENDITURES
AND CHANGES IN FUND BALANCE
For Years Ended December 31,
1974 1975 (Over) Unde
Actual Actual Budget Budget
$ 49,989.73 $ 56,899.73 $ 57,9l9.42 $ 1,Ol9.69
732.63 l, 031. 24 300.00 (731. 24
lOO,876.31 82,l93.08 87,000.00 4,806.92
2,273.l0
153 ,871. 77 140,l24.05 lli-5, 219.42 $ 5,095.37
l44,384.73 145,825.46 155,000.00 $ 9,174.54
$ 9,487.04 (5,701.41)
21,502.62 $ 9,780.58 $ ( 11 , 72 2. 04
$ l5, 801. 21
10.
THE CITY OF SALINA
Saline County, Kansas
SPECIAL REVENUE FUNDS
SPECIAL GASOLINE TAX
BALANCE SHEET
December 31,
Exhibit "B"
(Cont'd.)
1974
1975
ASSETS
Cash
$28,412.07
$36,429.58
LIABILITIES AND FUND BALANCE
Liabilities
Accounts Payable
Fund Balance
$ 205.29
28,206.78
$ 4,425.3l
32,004.27
Total Liabilities and Fund Balance
$28,412.07
$36,429.58
SPECIAL GASOLINE TAX
STATEMENT OF REVENUES, EXPENDITURES
AND CHANGES IN FUND BALANCE
For Years Ended December 31,
1974 1975 (Over) Under
Actual Actual Budget Budget
Revenues
State gasoline tax $312,796.26 $315,824.32 $295,550.00 $(20,274.32)
Adjustment prior years encumbrances 15.04
Total Revenues 312,811.30 315,824.32 295,550.00 $(20,274.32)
Expenditures
Personal Services
Salaries - Regular employees
Salaries - Part time employees
l6,574.54 l8,851.46 l8,960.00 $ 108.54
1,584.50 3,982.50 3,120.00 (862.50)
18,159.04 22,833.96 22,080.00 (753.96)
93,518.14 62,450.00 63,120.00 670.00
Contractual Services
Other contractual services
l1.
THE CITY OF SALINA
Saline County, Kansas
SPECIAL REVENUE FUNDS
SPECIAL GASOLINE TAX
Exhibit liB"
(Cont'd.)
STATEMENT OF REVENUES, EXPENDITURES
AND CHANGES IN FUND BALANCE
For Years Ended December 3l,
1974
Actual
1975
Actual
~3udget
(Over) Unde
Budget
Expenditures (Cont'd.)
Materials and Supplies
Signs
Asphalt and road oil
Cement and cement products
Paint and painting materials
Sand, gravel, rock and chat
Sundry Expenditures
Transfer to General Operating
$ 5,l40.89 $ 3,357.39 $ 3,500.00 $ 142.6l
2,660.79 lO,660.03 9,130.00 (l,530.03
11,558.42 lO,498.22 8,800.00 (1,698.22
9,132.39 11,836.89 7,260.00 (4,576.89
2,812.74 4,932.05 5,000.00 67.95
31,305.23 41,284.58 33,690.00 (7,594.58
182,427.63 170,950.00 lßO,951.00 10,001. 00
Capital Outlay
Traffic control equipment
Total Expenditures
l4 , 613. 11
340,023.l5
14,508.29
12,460.00
(2,048.29
Revenues Over (Under) Expenditures
$(27,211.85)
3l2,026.83
3,797.49
312,301.00
$
274.17
Fund Balance - January 1, 1975
28,206.78
$ 16,571.00
$(11,635.78
Fund Balance
December 31, 1975
$ 32,004.27
12
Cash
Investments
Total Assets
Liabili ties
Accounts Payable
Fund Balance
THE CITY OF SALINA
Saline County, Kansas
SPECIAL REVENUE FUNDS
FEDERAL REVENUE SHARING
Exhibit liB"
(Con t 'd.)
BALANCE SHEET
December 3l,
1974
1975
ASSETS
$250,956.64
217,313.00
$125,660.06
209,978.00
$335,638.06
$468,269.64
LIABILITIES AND FUND BALANCE
$166,536.64
301,733.00
$ 96,196.3l
239,441. 75
$335,638.06
Total Liabilities and Fund Balance
Revenues
Grants - Government
Interest on investments
Total Revenues
Expenditures
Personal Services
Salaries - Regular employees
Contractual Services
Other contractual services
$468 'c269. 64
FEDERAL REVENUE SHARING
STATEMENT OF REVENUES, EXPENDITURES
AND CHANGES IN FUND BALANCE
For Years Ended December 3l,
1974 1975 (Over) Under
Actual Actual Budget Budget
$550,584.00 $311,335.00 $311,333.00 $ (2.00)
20,910.60 14,050.80 12,000.00 (2,050.80)
571 ,494. 60 325,385.80 323,333.00 $ (2,052.80)
105,874.23 100,000.00 $ (5,874.23)
271,509.27 19,340.39 65,422.00 46,081. 61
13.
THE CITY OF SALINA
Saline County, Kansas
SPECIAL REVENUE FUNDS
FEDERAL REVENUE SHARING
STATEMENT OF REVENUES, EXPENDITURES
AND CHANGES IN FUND BALANCE
For Years Ended December 3l,
Expenditures (Cont'd.)
Materials and Supplies
Cement and cement products
Sand, gravel and rock
Water pipe
Sundry Expenditures
Transfer to other funds
Capital Outlay
Land
Building
Equipment
Auto
Traffic regulation equipment
Tennis court improvements
Motorcycles
Trucks
Total Expenditures
Revenues Over (Under) Expenditures
Fund Balance - January 1, 1975
Fund Balance - December 31, 1975
1974
Actual
1975
Actual
$ $ 3,291. 45 $
148.50
13,038.30 2,133.27
13,186.80 5,424.72
30,000.00
40,000.00
44,777.00
132,144.47
37,763.00
8,165.54
28,138.29
l2,397.l7
6l,208.41
41,547.95
79,182.00
2,430.00
20,272.l8
250,988.30
565,684.37
217,037.71
387,677.05
$
5,810.23
(62,291. 25)
30l,733.00
$239 ,441. 75
Exhibit liB"
(Cont 'd. )
Budget
(Over) Under
Budget
$ (3,291.45)
(2,133.27)
(5,424.72)
40,000.00
52,500.00 40,102.83
4¿f,200.00 (17,008.41)
3)7,000.00 (4,547.95)
50,000.00 (29,182.00)
(2,430.00)
16,300.00 (3,972.18)
200,000.00 (17,037.71)
405,422.00 $ 17,744.95
$ 82,089.00
$219,644.00
l4.
Cash
Fund Balance
Revenues
Expenditures
Revenues Over (Under) Expenditures
Fund Balance - January l, 1975
Fund Balance - December 31, 1975
THE CITY OF SALINA
Saline County, Kansas
SPECIAL REVENUE FUNDS
SPECIAL RESERVE
BALANCE SHEET
December 31,
1974
ASSETS
$33,158.72
LIABILITIES AND FUND BALANCE
$33 , 158 . 72
SPECIAL RESERVE
STATEMENT OF REVENUES, EXPENDITURES
AND CHANGES IN FUND BALANCE
For Years Ended December 31,
Exhibi t liB!
(Cont'd.)
1975
$33,158.72
$33,158.72
1974 1975 (Over) Under
Actual Actual Budget Budget
$ $ $ $
$
$
33,158.72 $- $
$33,l58.72
15
Cash
Liabilities
Accounts Payable
Fund Balance
THE CITY OF SALINA
Saline County, Kansas
SPECIAL REVENUE FUNDS
HUMAN RELATIONS COMMISSION
BALANCE SHEET
December 3l,
1974
ASSETS
$7,009.02
LIABILITIES AND FUND BALANCE
$ 711. 98
6,297.04
$7,009.02
Total Liabilities and Fund Balance
HUMAN RELATIONS COMMISSION
STATEMENT OF REVENUES, EXPENDITURES
AND CliANGES IN FUND BALANCE
For Years Ended December 31,
Revenues
Reimbursement of expenditures
Transfer from other funds
Total Revenues
Expenditures
Personal Services
Salaries - Department head
Salaries - Regular employees
1974
Actual
1975
Actual
$ 3.91
20,000.00
$ 160.00
20,000.00
20,003.91
20,160.00
6,297.40
2,398.16
12,655.66
6,426.50
8,695.56
19,082.16
Budget
('
~,
1975
$3,744.60
$
3,744.60
$3,744.60
Exhibi t "B"
(Cont'd.)
(Over) Unde:
Budget
$
$
16.
THE CITY OF SALINA
Saline County, Kansas
SPECIAL REVENUE FUNDS
HUMAN RELATIONS COMMISSION
Exhibi t liB"
(Cont'd.)
STATEMENT OF REVENUES, EXPENDITURES
AND CHANGES IN FUND BALANCE
For Years Ended December 31,
1974 1975 (Over) Unde
Actual Actual Budget Budget
Expenditures (Cont'd.)
Contractual Services
Telephone and telegraph $ 285.94 $ 504.70 .' $
,?
Traveling expenses 655.05 l,235.13
Postage 79.85 104.8l
Printing office forms 60.00 131. 25
Repair - Machinery and equipment 252.32 397.29
Other professional services 327.74
Repair - Furniture, Office equipmen:: 57.02
Insurance - Motor vehicles 69.00
Repair - Tires 3.00
1,660.90 2,502.20
Materials and Supplies
Office supplies 274.77 201. 19
Books and periodicals 505.56 513.00
Motor vehicle - Fuel and lubrication l59 . 60 3l1.89
Motor vehicle - Tires 82.08
Motor vehicle - License tags 2.00
1,022.01 1,028.08
Sundry
Organizational dues 140.00 100.00
Capital
Autos 675.00
Furniture 730.00
Office mechanical equipment 783.40
2,188.40
Total Expenditures 13,706.87 22,712.44 $
Revenues Over (Under) Expenditures $ 6,297.04 (2,552.44)
Fund Balance - January 1, 1975 6,297.04 <' $
.~
Fund Balance - December 31, 1975 $ 3,744.60
17
THE CITY OF SALINA
Saline County, Kansas
SPECIAL REVENUE FUNDS
EMERGENCY JOBS ACT
Exhibi t liB "
(Cont' d.)
BALANCE SHEET
December 31,
1974
1975
ASSETS
Cash
$
$23,062.65
LIABILITIES AND FUND BALANCE
Fund Ba lance
$
$23,062.65
EMERGENCY JOBS ACT
STATEMENT OF REVENUES, EXPENDITURES
AND CHANGES IN FUND BALANCE
For Years Ended December 31,
Revenues
Grants from Federal Government
1974 1975 (Over) Under
Actual Actual Budget Budget
$ $80,414.77 $ $
Expenditures
Personal Services
Salaries - Regular employees
53,229.13
2,215.79
1,667.20
240.00
4,122.99
57,352.12
23,062.65
$,
$23,062.65
$
Contractual Services
Social Security
Insurance
Medical services
Total Expenditures
$
Revenues Over (Under) Expenditures
$
Fund Balance - January 1, 1975
$
Fund Balance - December 3l, 1975
18.
THE CITY OF SALINA
Saline County, Kansas
SPECIAL REVENUE FUNDS
WORKMEN'S COMPENSATION
Exhibit liB"
(Cont'd.)
BALANCE SHEET
December 3l,
1974
1975
ASSETS
Cash
$
$
680.71
LIABILITIES AND FUND BALANCE
Fund Balance
$
$
680.71
WORKMEN'S COMPENSATION
STATEMENT OF REVENUES, EXPENDITURES
AND CHANGES IN FUND BALANCE
For Years Ended December 31,
1974
Actual
1975 (Over) Unde:
Actual Budget Budget
$32,085.71 ~?32, 000. 00 $ (85.71
31,405.00 32,000.00 $ 595.00
680.71
~, $
~)
--
$ 680.71
Revenues
Ad valorem
$
Expenditures
Contractual Services
Revenues Over (Under) Expenditures
$
Fund Balance - January l, 1975
Fund Balance
December 31, 1975
19
Cash
Investments
Total Assets
Fund Balance
Revenues
Ad valorem property tax
Delinquent tax
L.A.V.T.R.
Interest from investments
Contributions by employees
Total Revenues
Expenditures
Sundry Expenditures
Pensions paid
Refunds
Reserve
Total Expenditures
Revenues Over (Under) Expenditures
Fund Balance - January 1, 1975
Fund Balance - December 31, 1975
THE CITY OF SALINA
Saline County, Kansas
SPECIAL REVENUE FUNDS
FIREMEN'S PENSION
Exhibi t liB"
(Cont'd.)
BALANCE SHEET
December 31,
1974
1975
ASSETS
$ 72,307.54 $ 78,l52.6l
94 , 304. 10 l56,400.00
$l66 ,611. 64 $234,552.61
LIABILITIES AND FUND BALANCE
$l66, 6l1. 64 $234,552.61
FIREMEN'S PENSION
STATEMENT OF REVENUES, EXPENDITURES
AND CHANGES IN FUND BALANCE
For Years Ended December 31,
1974 1975 (Over) Undel
Actual Actual I;:udget Budget
$102,712.45 $ 88,206.81 $ S8,667.82 $ 461. 01
1,617.52 2,079.61 400.00 (1,679.61:
5,126.29
2,904.10 6,601.29 6,600.00 (1. 29:
26,208.58 39,767.64 1'.0,000.00 232.36
138,568.94 136,655.35 135,667.82 $ (987.53:
67,143.00 66,529.25 67,145.00 $ 615.75
2l1.48 2, 185 . 13 2,000.00 (l85. 13:
25,000.00 25,000.00
67,354.48 68,714.38 94,145.00 $25,430.62
$ 71,214.46 67,940.97
166,611.64 $163,477.18 $ (3,134.46)
$234,552.6l
20.
Cash
Investments
Total Assets
Fund Balance
Revenues
Ad valorem property tax
Delinquent tax
L.A.V.T.R.
Interest from investments
Contributions by employees
Total Revenues
Expenditures
Sundry Expenditures
Pensions paid
Refunds
Reserve
Total Expenditures
Revenues Over (Under) Expenditures
Fund Balance - January 1, 1975
Fund Balance - December 31, 1975
THE CITY OF SALINA
Saline County, Kansas
SPECIAL REVENUE FUNDS
POLICEMEN'S PENSION
Exhibit liB"
(Cont'd.)
BALANCE SHEET
December 3l,
1974
1975
ASSETS
$ 30,261.84
79,305.00
$ 49,652.60
119,265.00
$109,566.84
$l68,917.60
LIABILITIES AND FUND BALANCE
$l09,566.84
$168,9l7.60
POLICEMEN'S PENSION
STATEMENT OF REVENUES, EXPENDITURES
AND CHANGES IN FUND BALANCE
For Years Ended December 31,
1974 1975 (Over) Unde1
Ac tua 1 Actual Budget Budget
$32,870.26 $ 59,745.82 $ 59,916.10 $ 170.28
566.48 733.l4 200.00 (533.14:
l,763.24
2,904.10 5,551.35 5,515.00 (36 . 35:
23,374.3l 33 ,439.71 38,000.00 4,560.29
61,478.39 99,470.02 103,631.10 $ 4,}61.08
24,602.00 35,8l4.75 29,670.00 $ (6, l44. 75:
883.45 4,304.51 2,000.00 (2,304.51;
25,000.00 25,000.00
25,485.45 40,119.26 56,670.00 $16,550.74
$35,992.94 59,350.76
109,566.84 $108,038.90 $(1,527.94)
$168,917.60
21.
THE CITY OF SALINA
Saline County, Kansas
SPECIAL REVENUE FUNDS
KANSAS FIREMEN'S AND POLICEMEN'S RETIREMENT
Exhibit "B"
(Cont 'd.)
BALANCE SHEET
December 3l,
1974
1975
ASSETS
Cash
$23,5l8.l4 $24,838.24
LIABILITIES AND FUND BALANCE
$23,5l8.14 $24,838.24
Fund Balance
KANSAS FIREMEN'S AND POLICEMEN'S RETIREMENT
STATEMENT OF REVENUES, EXPENDITURES
AND CHANGES IN FUND BALANCE
For Years Ended December 31,
1974
Actual
1975
Actual
Budget
(Over) Unde]
Budget
Revenues
Ad valorem property tax
Delinquent tax
Contributions by employees
Total Revenues
$38,363.54 $22,057.26 ~;22, 070. 00 $ 12.74
674.73 50.00 (624.73:
8,768.15 11,869.29 l4,250.00 2 ,380. 71
47,131. 69 34,601. 28 36,370.00 $ l,768.72
Expenditures
Sundry Expenditures
Deductions remitted
Refunds
23,577.34
36.2l
33,281. 18
55,000.00
$21,718.82
Total Expenditures
23,613.55
33,281. 18
55,000.00
$21,718.82
Revenues Over (Under) Expenditures
$23,518.14
1,320.10
Fund Balance - January 1, 1975
23,518.14
$18,630.00
$(4,888.14)
Fund Balance - December 31, 1975
$24,838.24
22.
THE CITY OF SALINA
Saline County, Kansas
SPECIAL REVENUE FUNDS
Exhibit "B"
(Cont'd.)
AMBULANCE
BALANCE SHEET
December 3l,
1974
1975
ASSETS
Cash
$ 6,432.95 $ 6,432.95
LIABILITIES AND FUND BALANCE
$ 6,432.95 $ 6,432.95
Fund Balance
AMBULANCE
STATEMENT OF REVENUES, EXPENDITURES
AND CI~GES IN FUND BALANCE
For Years Ended December 31,
1974
Actual
1975
Actual
Revenues
Ambulance fees
Transfers from other funds
$40,355.11
17,275.00
$
Total Revenues
57,630.11
Expenditures
Personal Services
Salaries - Regular employees
47,220.65
Contractual Services
Social Security
Employees' retirement
3,410.97
3,200.99
Sundry Expenditures
Transfer to other funds
6 ,611. 96
683.68
Total Expenditures
54,516.29
$ 3, 113.82
Revenues Over (Under) Expenditures
Fund Balance - January 1, 1975
6,432.95
Fund Balance - December 3l, 1975
$ 6,432.95
23.
THE CITY OF SALINA
Saline County, Kansas
DEBT SERVICE FUNDS
BOND AND INTEREST
Exhibit "c"
BALANCE SHEET
December 31,
1974
1975
ASSETS
Cash
$l76,390.87 $149,9l9.54
LIAB ILITIES AND FUND BALANCE
$176,390.87 $l49, 919.54
Fund Balance
BOND AND INTEREST
STATEMENT OF REVENUES, EXPENDITURES
AND CHANGES IN FUND BALANCE
For Years Ended December 31,
1974 1975 (Over) Unde
Actual Actual ~3udge t Budget
Revenues
Current tangible taxes $ 452,648.30 $405,435.56 $408,603.25 $ 3,167.69
Delinquent tangible taxes 8,639.47 9,319.6l 7,000.00 (2,319.61
Current special assessment tax 36l,047.52 312,192.37 31+4,440.00 32,247.63
Delinquent special assessment tax 72,226.11 108,214.60 15,000.00 (93,2l4.60
Interest on investments 28,282.95 2l,996.53 21,000.00 (996.53
Special assessments 8,583.8l 4,730.53 5,000.00 269.47
Transfers 64,490.00 67,000.00 67,000.00
Total Revenues 995,9l8.l6 928,889.20 868,043.25 $(60,845.95
24.
THE CITY OF SALINA
Saline County, Kansas
DEBT SERVICE FUNDS
BOND AND INTEREST
STATEMENT OF REVENUES, EXPENDITURES
AND CHANGES IN FUND BALANCE
For Years Ended December 3l,
Expenditures
General bond principal
General bond interest
Curb, gutter and paving
principal (CS)
Curb, gutter and paving
principal (POS)
Curb, gutter and paving
interest (CS)
Curb, gutter and paving
interest (POS)
Sewer bond principal (POS)
Sewer bond interest (POS)
Fiscal Agency commission and
postage
Estimated interest on bonds to
be issued
Total Expenditures
Revenues Over (Under) Expenditures
Fund Balance - January 1, 1975
Fund Balance - December 31, 1975
1974
Actual
$
225,000.00
79,266.84
l80,068.78
404,931. 22
43,091. 68
88,717.51
2,000.00
43.12
974.89
l,024,094.04
$
(28 , 175. 88)
1975
Actual
$235,000.00
77 , 651. 25
l71,691.9l
356,044.09
37,333.79
76,769.92
869.57
955,360.53
(26,471.33)
176,390.87
$l49,919.54
Budget
$235,000.00
7'7,651.25
173,441. 91
354,294.09
37,590.58
76,588.13
l,434.04
30,000.00
986,000.00
$117,956.75
Exhibit "c"
(Cont'd.)
(Over) UndeI
Budget
$
1,750.00
(l,750.00)
256.79
(181. 79)
564.47
30,000.00
$ 30,639.47
$(58,434.12)
25.
THE CITY OF SALINA
Saline County, Kansas
CAPITAL PROJECT FUNDS
CONSTRUCTION
Exhibit "D"
BALANCE SHEET
December 31,
1974
1975
ASSETS
Cash
Bonds to be issued and Assessments
Receivable
Total Assets
$ 3l0,496.36 $ 108,341. 20
325,263.14 357,257.02
$ 635,759.50 $ 465,598.22
LIABILITIES AND FUND BALANCE
Liabilities
Accounts Payable
Temporary Notes Payable
Fund Balance
Total Liabilities
$ 16,695.56 $ 7,853.08
325,263.l4
293,800.80 457,745.14
$ 635,759.50 $ 465,598.22
CONSTRUCTION
STATEMENT OF EXPENDITURES COMPARED WITH APPROPRIATIONS
For Fiscal Year 1975
Appropriations
$l,96l,526.35
Less - Expenditures
1974
1975
$
535,608.09
968,173.12
1 , 503 , 781. 21
Fund Balance - December 31, 1975
$
457,745.14
26.
THE CITY OF SALINA
Saline County, Kansas
CAPITAL PROJECT FUNDS
CONSTRUCTION
Exhibit "D"
(Cont'd.)
ANALYSIS OF CHANGES IN FUND BALANCE
For Fiscal Years Ended December 31,
1974 1975
Net Project Authorization
Fund Balance - Beginning of Year $ 324,870.86 $ 293,800.80
Add - Revenues 922,909.98 774,860.44
Bonds to be issued and
Assessments Receivable 357,257.02
1,247,780.84 l,425,9l8.26
Deduct - Expenditures 953,980.04 968,l73.l2
Fund Balance - End of Year $ 293,800.80 $ 457,745.l4
See Notes to Financial Statements
27.
THE CITY OF SALINA
Saline County, Kansas
ENTERPRISE FUNDS
WATER AND SEWERAGE
Exhibit liE"
COMPARATIVE BALANCE SHEET
December 31,
1974
1975
ASSETS
CURRENT ASSETS
Cash
Accounts Receivable
Inventories
TOTAL CURRENT ASSETS
$ 356,725.45 $ 312,794.16
87,972.37 91,029.34
90,901. 83 100,996.23
535,599.65 504,8l9.73
RESTRICTED ASSETS
System Sinking Fund
Cash
Plant Reserve Fund
Cash
Investments
System Reserve Fund
Cash
Investments
System Construction Fund
Cash
104,349.65
104,349.65
271. 87
194,100.00
695.69
527,500.00
1,324.71
182,000.00
562.23
49l,600.00
59,893.23
TOTAL RESTRICTED ASSETS
850,776.98
815,870.05
UTILITY PLANT IN SERVICE
Furniture and fixtures
Plants, mains, equipment and other
property
87,460.68
88,067.68
TOTAL UTILITY PLANT IN SERVICE
9,447,355.93
9,534,816.6l
9,73l,166.32
9,8l9,234.00
TOTAL ASSETS
$10,921,193.24
$11,139,923.78
See Notes to Financial Statements.
28.
THE CITY OF SALINA
Saline County, Kansas
ENTERPRISE FUNDS
WATER AND SEWERAGE
Exhibit "E"
(Cont'd.)
COMPARATIVE BALANCE SHEET
December 31,
1974
1975
LIABILITIES, RESERVES, CONTRIBUTIONS AND RETAINED EARNINGS
CURRENT LIABILITIES
Accounts Payable
Customers' Meter Deposits
Sanitation Fees Collected
Reserve for Auditing
Revenue Bonds due Currently
TOTAL LIABILITIES
$ 68,983.91 $ 133,548.03
46,035.00 46,790.00
243.28 268.16
3,650.00
135,000.00 l40,000.00
253,912.l9 320,606.l9
1,960,000.00 1,820,000.00
104,349.65 104,349.65
492,l62.23 528,l95.69
194 , 371. 87 183,324.71
59,893.23
850,776.98 815,870.05
7,856,504.07 8,183,447.54
$10,921,193.24 $1l,l39,923.78
TOTAL CURRENT LIABILITIES
OTHER LIABILITIES
Revenue Bonds due after One Year
RESERVES
System Sinking Fund
Plant Reserve Fund
System Reserve Fund
System Construction Fund
TOTAL RESERVES
CONTRIBUTIONS AND RETAINED EARNINGS
See Notes to Financial Statements
29.
THE CITY OF SALINA
Saline County, Kansas
ENTERPRISE FUNDS
WATER AND SEWERAGE
Exhibi tilE"
(Cont'd.)
COMPARATIVE STATEMENT OF REVENUE AND EXPENSE
For Years Ended December 31,
Total Operating Revenue
1974 1975
$1,003,236.78 $1,041,l20.65
366,817.60 399,484.57
8,258.52 20,354.l6
19,374.33 13,250.57
5,368.95 5,734.05
l,403,056.l8 l,479,944.00
1,Ol9,945.44 1,l62,345.32
383,110.74 317,598.68
Operating Revenues
Water Revenue
Sewage Revenue
Miscellaneous Income
Tapping Service and Frontage
Service Charge - Sanitation Department
Less - Operating Expenses
Operating Income before Depreciation
Less - Depreciation
Operating Income
383,110.74 3l7,598.68
40,306.21 50,529.83
(80,641. 36) (76,091. 97)
$ 342,775.59 $ 292,036.54
Add - Other Income
Interest on Investments
Less - Other Expenses
Interest on Revenue Bonds
NET INCOME
See Notes to Financial Statements
30.
THE CITY OF SALINA
Saline County, Kansas
ENTERPRISE FUNDS
WATER AND SEWERAGE
Exhibit "E"
(Con t I d . )
COMPARATIVE STATEMENT OF CHANGES
IN CONTRIBUTIONS AND RETAINED EARNINGS
For Years Ended December 3l,
Balance - January l,
1974 1975
$7,553,956.39 $7,856,504.07
342,775.59 292,036.54
78.30
2l 0 , 641. 36 296,204.46
8,107,451. 64 8,444,745.07
250,947.57 261,297.53
$7,856,504.07 $8,183,447.54
Add
Net Income for the year
Adjustment for prior encumbrances
Transfer from Restricted Reserves
Less
Transfer to Restricted Reserves
Balance - December 31,
See Notes to Financial Statements
31.
THE CITY OF SALINA
Saline County, Kansas
ENTERPRISE FUNDS
WATER AND SEWERAGE
Exhibi t liE II
(Con t ' d . )
STATEMENT OF CHANGES IN FINANCIAL POSITION
For Years Ended December 31,
197¿t
1975
Financial Resources were Provided by:
Operations
Net Income
Expense not requiring current outlay of
working capital - Depreciation
Adjustment to prior years encumbrances
$342,775.59
$292,036.54
7B.30
Total From Operations
342,853.89
292,036.54
Decrease in Restricted Assets
34,906.90
Financial Resources were Used for:
Additions to utility plant in service
Payment on long-term debt
Increase in restricted assets
INCREASE (DECREASE) IN WORKING CAPITAL
112 ,47~.. 23
135,000.00
40,306.2l
$ 55,073.45
284,417.39
140,000.00
$(97,473.92)
Analysis of Change in Working Capital
Increase (Decrease) in Current Assets
Cash
Accounts receivable
Inventories
(Increase) Decrease in Current Liabilities
Accounts payable
Customers meter deposits
Sanitation fees collected
Reserve for auditing
Revenue bonds due currently
$ 64,062.32 $ (43,931. 29)
9,226.27 3,056.97
5,012.52 lO,094.40
(4,268.39) (64,564.12)
(14,020.00) (755.00)
3,710.73 (24.88)
(3,650.00) 3,650.00
(5,000.00 (5 ,000. 00
$ 55,073.45 $(97,473.92)
INCREASE (DECREASE) IN WORKING CAPITAL
See Notes to Financial Statements
32.
Revenues
Water
Sewage
Miscellaneous sales
Tapping service
Sanitation fees
Deposits on meters
Miscellaneous
Interest on investments
Capital improvement from
bond retirement and ex-
tension and construction
reserves
Proceeds from new capital
improvement bond issue
Total Revenues
Expenditures
Water supply
Softening and treatment
Pumping expense
Distribution
Customer accounting and
collections
Administrative and general
expense
Sewage treatment and
collection
Transfer Bond Ordinance
Reserve
Cash remitted to Sanitation
Department
. THE CITY OF SALINA
Saline County, Kansas
ENTERPRISE FUNDS
WATER AND SEWERAGE
Exhibit liE'
(Cont'd.)
STATEMENT OF REVENUES, EXPENDITURES
AND CHANGES IN FUND BALANCE
For Years Ended December 31,
1974 1975 (Over) Under
Actual Actual Budget Budget
$1,003,236.78 $l,068,295.25 $ 965,000.00 $ (103,295.25
366,8l7.60 399,484.57 390,000.00 (9,484.57
8,258.52 20,354.16 6,000.00 (l4,354.l6
19,374.33 13,250.57 10,000.00 (3,250.57
322,658.22 349,734.05 36l,380.00 11 , 645.95
27,110.00 25,365.00 (25,365.00
23,656.27 324.27 (324.27
40,306.21 50,205.56 (50,205.56
2l,000.00 2l,000.00
l,OOO,OOO.OO l,OOO,OOO.OO
l,811,417.93 1,927,013.43 2,753,380.00 $ 826,366.57
l2,776.88 2l , 344 . 94 l8,560.00 $ (2,784.94
280,758.13 309,738.76 267,100.00 (42,638.76
62,982.24 81,418.33 71,965.00 (9,453.33
96,203.46 116,546.47 l08"l75.00 (8,371.47
160,621.36 168,966.65 175,,505.00 6,538.35
199,577.97 212,899.00 2l2,,530.00 (369.00:
207,025.40 26l,525.57 252,375.00 (9,150.57:
210,641. 36 211,091. 97 210,820.00 (271. 97:
32l,000.00 344,000.00 355,800.00 11,800.00
See Notes to Financial Statements
33.
Expenditures (Cont'd.)
Capital expenditures
Sales tax
Customer deposit refunds
Miscellaneous
Capital improvements from
new bond issue
Total Expenditures
Revenues Over (Under)
Expenditures
Fund Balance - January 1, 1975
Fund Balance - December 31, 1975
THE CITY OF SALINA
Saline County, Kansas
ENTERPRISE FUNDS
WATER AND SEWERAGE
Exhibit "E"
(Cont'd.)
STATEMENT OF REVENUES, EXPENDITURES
AND CHANGES IN FUND BALANCE
For Years Ended December 31,
1974 1975 (Over) Under
Ac tua 1 Actual Budi';~ Budget
$ 112,474.23 $ 284,417.39 $ lOO,OOO.OO $ (l84,417 .39~
27,875.02 27,l74.60 (27,174.60:
13,090.00 24,610.00 (24,610.00:
6,231.0l
1,000.000.00 1,000,000.00
1,711,257.06 2,063,733.68 2,772,830.00 $ 709,096.32
$
100,160.87
(136,720.25)
1,222,597.61
$1,085,877.36
$
19,450.00
$l,203,l47.6l
See Notes to Financial Statements
34.
THE CITY OF SALINA
Saline County, Kansas
ENTERPRISE FUNDS
GOLF COURSE
Exhibit "E"
(Cont'd.)
COMPARATIVE BALANCE SHEET
December 31,
1974
1975
ASSETS
Current Assets
Cash
TOTAL ASSETS
$ 9,782.47 $ 19,855.62
3l0,5l6.02 3l0,5l6.02
54 , 118 . 24 54,696.24
364,634.26 365,212.26
$374,416.73 $385,067.88
Plant, Property and Equipment
Golf Course
Equipment
Total Plant, Property and Equipment
LIABILITIES, CONTRIBUTIONS AND RETAINED EARNINGS
Current Liabilities
Bonds payable - Current portion
TOTAL LIABILITIES
$ 6,000.00 $ 6,000.00
112,000.00 106,000.00
244,396.89 244,396.89
l2,019.84 28,670.99
$374,4l6.73 $385,067.88
Long-Term Indebtedness
Bonds payable - Long-Term portion
Contributions
Retained Earnings
See Notes to Financial Statements
35.
THE CITY OF SALINA
Saline County, Kansas
ENTERPRISE FUNDS
GOLF COURSE
Exhibit liE"
(Cont'd.)
COMPARATIVE STATEMENT OF REVENUE, EXPENSE
AND RETAINED EARNINGS
For Years Ended December 31,
Operating Revenue
1974 1975
$59,411. 27 $ 71,092.93
46,844.50 52,991. 88
12,566.77 l8, lO1. 05
2,591. 20 3,550.l0
(5 ,240. 00) (5,000.00)
9,9l7.97 l6,651.l5
2,101.87 l2,Ol9.84
$l2,Ol9.8'+ $28,670.99
Less - Operating Expense
Operating Income
Add - Other Income
Oil we 11 lease
Less - Other Expenses
Interest expense
Net Income
Retained Earnings - Beginning of Year
Retained Earnings - End of Year
See Notes to Financial Statements
36.
THE CITY OF SALINA
Saline County, Kansas
ENTERPRISE FUNDS
GOLF COURSE
Exhibit "E"
(Cont'd.)
STATEMENT OF CHANGES IN FINANCIAL POSITION
For Years Ended December 31,
197¿!:.
1975
Financial Resources were Provided by:
Operations
Net Income
$9,917.97 $16 , 651. l5
780.00 578.00
6,000.00 6,000.00
6,780.00 6,578.00
$3 , 13 7. 97 $10,073.15
Financial Resources were Used for:
Purchase equipment
Reduction of long-term debt
INCREASE (DECREASE) IN WORKING CAPITAL
Analysis of Changes in Working Capital
Increase (Decrease) in Current Assets
Cash
$3,137.97
$lO,073.15
(Increase) Decrease in Current Liabilities
Bonds payable - Current portion
INCREASE (DECREASE) IN WORKING CAPITAL
$3,137.97
$10,073.15
See Notes to Financial Statements
37.
THE CITY OF SALINA
Saline County, Kansas
ENTERPRISE FUNDS
GOLF COURSE
Exhibi t "E"
(Cont'd.)
STATEMENT OF REVENUES. EXPENDITURES
AND CHANGES IN FUND BALANCE
For Years Ended December 3l,
1974 1975 (Over) Under
Actual Actual Budget Budget
Revenues
Membership and green fees $52,703.92 $66,591.55 $55,000.00 $(11,591.55)
Cart rental 3,993.99 541. 68 4,000.00 3,458.32
Cart storage 695.25 l,594.45 400.00 (1,194.45)
Cart users fees 2, Ol8. 11 2,365.25 500.00 (1,865.25)
Oil well lease 2,591.20 3,550.10 2,600.00 (950.l0)
Club storage 50.00 50.00
Total Revenues 62,002.47 74,643.03 62,550.00 $(12,093.03)
Expenditures
Personal Services
Salaries - Regular employees 20,265.67 27,118.65 27,445.00 $ 326.35
Salaries - Part time 2,027.50 3,120.00 l,092.50
20,265.67 29,146.l5 30,565.00 1,418.85
Contractual Services
Telephone and telegraph 241. 95 174.12 200.00 25.88
Traveling expenses l50.00 110.24 100.00 (10.24)
Printing office forms 409.84 879.74 400.00 (479.74)
Insurance - Motor vehicles 285.00 518.00 300.00 (218.00)
Gas service 588.79 740.78 600.00 (140.78)
Light and power service l,435.07 3 , 372 . l4 1,200.00 (2,l72.14)
Water service 12,306.65 2,l26.76 4,000.00 l,873.24
Repair - Machinery and equipment 2,609.94 4,914.68 1,800.00 (3,114.68)
Repair - Tires and tubes 59.99 24.03 50.00 25.97
Laundry and towel service 7.08 17.80 20.00 2.20
Other 1,111.76 l,253.93 1.,500.00 246.07
19,206.07 14,132.22 10.,170.00 (3,962.22)
See Notes to Financial Statements
38.
THE CITY OF SALINA
Saline County, Kansas
ENTERPRISE FUNDS
GOLF COURSE
Exhibit liE"
(C on t ' d . )
STATEMENT OF REVENUES, EXPENDITURES
AND CHANGES IN FUND BALANCE
For Years Ended December 31,
Expenditures (Cont'd.)
Materials and Supplies
Expendable tools
Motor vehicles - Fuel and
lubricants
Motor vehicles - License tags
Seeds, plants, trees, lawn
supplies
Other operating supplies
Electrical and lighting parts
Motor vehicles - Tires and tubes
Sundry Expenditures
Sales tax remitted
Payment to bond and interest
Capital Outlay
Mowers, miscellaneous and park
equipment
Total Expenditures
Revenues Over (Under) Expenditures
Fund Balance - January 1, 1975
Fund Balance
December 3l, 1975
1974
Actual
1975
Actual
(Over) Under
Budget
Budget
$ 89.16 $ 84.25 $ 75.00 $ (9.25)
1,336.63 1,454.46 1,850.00 395.54
30.00 (30.00)
3,l23.14 4,285.59 5,015.00 729.41
482.29 1,031. 99 700.00 (331. 99)
424.84 299.29 1,640.00 l,340.71
81. 01 303.92 100.00 (203.92)
5,537.07 7,489.50 9,380.00 1,890.50
1,835.69 2,224.01 l,650.00 (574. Ol)
7,240.00 11,000.00 11,000.00
9,075.69 13 ,224. 01 12,650.00 (574.01)
780.00
578.00
2,422.00
3,000.00
54,864.50
$ 7,137.97
$
l,l95.l2
64,569.88
65,765.00
lO, 073 .l5
9,782.47
$19,855.62
$ 5,144.50
$ (4,637.97)
See Notes to Financial Statements
39.
THE CITY OF SALINA
Saline County, Kansas
ENTERPRISE FUNDS
SANITATION
COMPARATIVE BALANCE SHEET
December 3l,
ASSETS
Current Assets
Cash
Investments
Accounts Receivable
Total Current Assets
Property, Plant and Equipment
TOTAL ASSETS
Exhibit liE"
(Cont' d.)
1974
1975
$ 78,159.06 $ 89,589.29
30,000.00 60,000.00
243.2B 268.l6
l08,402.3l¡, l49,857.45
78,054.41c 94 ,319.41
$186,456. 7S~ $244,l76.86
LIABILITIES, CONTRIBUTIONS AND RETAINED EARNINGS
Liabilities
Accounts Payable
Contributions and Retained Earnings
TOTAL LIABILITIES
$
$ l5,440.00
186,456. 7:~
228,736.86
$186,456.7:~
$244,176.86
See Notes to Financial Statements
40.
THE CITY OF SALINA
Saline County, Kansas
ENTERPRISE FUNDS
SANITATION
Exhibit "E"
(Cont 'd.)
COMPARATIVE STATEMENT OF REVENUE, EXPENSES,
CONTRIBUTIONS AND RETAINED EARNINGS
For Years Ended December 31,
Total Operating Revenue
1974 1975
$32l,013.50 $344,024.88
792.60
321,806.10 344,024.88
275,543.74 304,789.90
46,262.36 39,234.98
1,585.30 3 , 045. 13
47,847.66 42,280.11
138,609.09 186,456.75
$186,456.75 $228,736.86
Operating Revenue
Service fees
Other income
Deduct - Operating Expenses
Operating Income
Add - Other Income
Interest from investments
Net Income
Contributions and Retained Earnings - January l,
Contributions and Retained Earnings - December 3l,
See Notes to Financial Statements
41.
THE CITY OF SALINA
Saline County, Kansas
ENTERPRISE FUNDS
SANITATION
Exhibit "E"
(Cont'd.)
STATEMENT OF CHANGES IN FINANCIAL POSITION
For Years Ended December 31,
1974
1975
Financial Resources were Provided by:
Operations
Net Income
INCREASE (DECREASE) IN WORKING CAPITAL
$47,847.66 $ 42,280.11
34 , 777 . 32 16,265.00
$13,070.34 $ 26,015.11
Financial Resources were Used for:
Capital Expenditures
Analysis of Changes in Working Capital
Increase (Decrease) in Current Assets
Cash
Investments
Accounts Receivable
(Increase) Decrease in Current Liabilities
Accounts Payable
$(1,082.90) $ 11 ,430. 23
30,000.00
24.88
l4, 153. 24 (15,440.00)
$13,070..34 $ 26,015.11
INCREASE (DECREASE) IN WORKING CAPITAL
See Notes to Financial Statements
42.
THE CITY OF SALINA
Saline County, Kansas
ENTERPRISE FUNDS
Exhibit liE"
(Cont'd.)
SANITATION
STATEMENT OF REVENUES, EXPENDITURES
AND CHANGES IN FUND BALANCE
For Years Ended December 31,
1974 1975 (Over) Unde:
Actual Actual !\udget Budget
Revenues
Interest from investments $ 1,585.30 $ 3,045 . 13 $ 1,600.00 $ (1,445.13
Service fees 321,013.50 344,024.88 355,800.00 11,775.12
Reimbursement 792.60
Total Revenues 323,391.40 347,070.01 357,400.00 $ lO,329.99
Expenditures
Personal Services
Salaries - Regular employees 174,026.0l 186,l89.70 23l,060.00 $ 44,870.30
Salaries - Part time employees 10,665.22 16,864.24 6,440.00 (10,424.24
184,691.23 203,053.94 237,500.00 34,446.06
Contractual Services
Telephone and telegraph 389.48 456.88 450.00 (6.88:
Traveling expenses 25.38 25.00 100.00 75.00
Printing office forms 1,130.45 590.00 590.00
Insurance - Liab i li ty 439.00 (439.00:
Insurance - Motor vehicles 960.00 l,283.00 l,OOO.OO (283.00:
Social Security 9,953.18 11,878.61 11,400.00 (478.6l:
Employees retirement 8,303.89 10,997.0l 14,500.00 3,502.99
Group insurance 4,645.63 5,190.4l 5,500.00 309.59
Water service l78.05 193.35 200.00 6.65
Repair - Machinery and equipment 12,374.10 14,893.15 9,000.00 (5,893.15:
Repair - Tires and tubes 1,273.54 1,237.62 780.00 (457.62:
Repair - Radio equipment 570.45 577.3l 500.00 (77.31:
Laundry and towel service 2,646.20 2,016.20 3,300.00 1,283.80
Medical services l24. 80 110.00 100.00 (10.00:
Billing and administration 10,737.90 11 ,468. lO 11,160.00 (308. lO:
Workmen's Compensation 5,354.00 lO,834.00 6,800.00 (4,034.00:
Disposal charges 15,845.00 12,760.00 20,500.00 7,740.00
74,512.05 84,359.64 85,880.00 l,520.36
See Notes to Financial Statements
43.
THE CITY OF SALINA
Saline County, Kansas
ENTERPRISE FUNDS
SANITATION
Exhibit liE"
(Cont 'd.)
STATEMENT OF REVENUES, EXPENDITURES
AND CHANGES IN FUND BALANCE
For Years Ended December 31,
1974
Actual
Expenditures (Cont'd.)
Materials and Supplies
Expendable tools
Office supplies
Books and periodicals
Janitor supplies
Motor vehicles - Fuel and
lubricants
Motor vehicles - License tags
Other operating supplies
Motor vehicles - Tires and tubes
$
977.79
154.81
66.00
13,992.94
516.17
632.75
16,340.46
Capital Outlay
Office mechanical equipment
Trucks
34,777.32
34 , 777. 32
Total Expenditures
3l0,321.06
$ 13,070.34
Revenues Over (Under) Expenditures
Fund Balance - January 1, 1975
Fund Balance - December 31, 1975
1975
Actual
(Over) Unde:
Budget
!\udget
$ 475.34 $ 860.00 $ 384.66
752.53 200.00 (552.53:
46.00 75.00 29.00
l5.90 (15.90:
l5,107.28 15,950.00 842. 72
557.00 510.00 (47.00:
363.99 300.00 (63.99:
58.28 300.00 241. 72
17 ,376.32 18,195.00 818.68
825.00
l5,440.00
550.00 (275.00;
10,000.00 (5,440.00;
10,550.00 (5,715.00)
352,125.00 $ 31,070.10
16,265.00
32l,054.90
26,015.11
l08,402.34
$122,538.72
$ 14,136.38
$134,417.45
See Notes to Financial Statements
44.
THE CITY OF SALINA
Saline County, Kansas
ENTERPRISE FUNDS
Exhibit liE"
(Cont'd.)
PAPER RECYCLING
COMPARATIVE BALANCE SHEET
December 31,
1974
1975
ASSETS
Current Assets
Cash
TOTAL ASSETS
$ 17,646.21 $ 14,352.l2
4,578.90 5,839.13
$ 22,225.11 $ 20,191.25
Plant, Property and Equipment
Equipment
LIABILITIES, CONTRIBUTIONS AND RETAINED EARNINGS
TOTAL LIABILITIES
$ 35,000.00 $ 35,000.00
(l2,774.89) (14 , 808 . 75)
$ 22,225. 11 $ 20, 191. 25
Contributions
Retained Earnings
See Notes to Financial Statements
45
THE CITY OF SALINA
Saline County, Kansas
ENTERPRISE FUNDS
PAPER RECYCLING
Exhibit "E"
(Cont'd.)
COMPARATIVE STATEMENT OF REVENUE. EXPENSES,
AND RETAINED EARNINGS
For Years Ended December 31,
Operating Revenues
1974 1975
$ 11,184.70 $ 7,655.94
23,959.59 9,689.80
(12,774.89) (2,033.86)
(l2,774.89
$ (12,774.89) $(l4,808.75)
Less - Operating Expenses
Net Income (Loss)
Retained Earnings - January l,
Retained Earnings - December 31,
See Notes to Financial Statements
46.
THE CITY OF SALINA
Saline County, Kansas
ENTERPRISE FUNDS
PAPER RECYCLING
Exhibi tilE"
(Cont'd.)
STATEMENT OF CHANGES IN FINANCIAL POSITION
For Years Ended December 31,
1974
1975
Resources were Provided by:
Operations
Net Income (Loss)
Contribution by Municipality
$(12,774.89) $(2,033.86)
35,000.00
4,578.90 1,260.23
$ 17,646.21 $ (3 ,294. 09)
Resources were Used for:
Capital Expenditures
INCREASE (DECREASE) IN WORKING CAPITAL
Analysis of Changes in Working Capital
Increase (Decrease) in Current Assets
Cash
$ 17,646.21
$(3,294.09)
(Increase) Decrease in Current Liabilities
INCREASE (DECREASE) IN WORKING CAPITAL
$ l7,646.21
$ (3,294.09)
See Notes to Financial Statements
47
THE CITY OF SALINA
Saline County, Kansas
ENTERPRISE FUNDS
PAPER RECYCLING
STATEMENT OF REVENUES, EXPENDITURES
AND CHANGES IN FUND BALANCE
For Years Ended December 31,
Revenues
Sale of commodities
Reimbursement of expenditures
Contribution from municipality
Total Revenues
Expenditures
Personal Services
Salaries
Contractual Services
Telephone and telegraph
Printing
Social Security
Employees retirement
Group insurance
Light and power
Repair - Machinery and equipment
Other contractual services
Gas service
Materials and Supplies
Expendable tools
Office supplies
Motor vehicle
Other
Cement and cement products
Lumber and lumber products
Paint and painting supplies
Sand and gravel
Exhibit liE"
(Cont' d.)
1974 1975
$11,044. j/9 $ 7,655.94
l39.91
35,000.00
46,l84.1'0 7,655.94
6,842.~.7
l45 . ~.6
99.97
183. 92
133.96
l55.43
987.80
5,446.68
7,l53.22
238. 11
264.64
98.38
827.5l
3,179.61
606.48
78.71
170.46
5,463.9'0
See Kotes to Financial Statements
3,330.85
196.94
325.53
88.22
163.15
103.63
1,407.04
18.00
102.44
2,404.95
70.42
383.58
454.00
48.
THE CITY OF SALINA
Saline County, Kansas
ENTERPRISE FUNDS
PAPER RECYCLING
STATEMENT OF REVENUES, EXPENDITURES
AND CHANGES IN FUND BALANCE
For Years Ended December 31,
Expenditures (Cont'd.)
Sundry Expenditures
Purchase of commodities
Capital Outlay
Equipment
Total Expenditures
Revenues Over (Under) Expenditures
Fund Balance - January 1, 1975
Fund Balance - December 31, 1975
See Notes to Financial Statements
1974
$ 4,500.00
4,578.90
28,538.49
$17,646.2l
Exhibit liE"
(Cont'd.)
1975
$ 3,500.00
1,260.23
lO,950.03
(3,294.09)
l7,646.2l
$l4,352.l2
49.
THE CITY OF SALINA
Saline County, Kansas
ENTERPRISE FUNDS
PARKING METERS
Exhibit "E"
(Cont 'd.)
COMPARATIVE BALANCE SHEET
December 31,
1974
1975
ASSETS
Current Assets
Cash
Investments
TOTAL ASSETS
$ 48,685.0? $ 3,095.29
13 , 000 . O(~ 35,000.00
6l,685.0~~ 38,095.29
6,680.67 l7,586.09
1,375,365.6(~ l,375,365.60
l,382,046.2~~ 1,392,951.69
$l ,443,731. 3¿!:. $1,431,046.98
Total Current Assets
Plant, Property and Equipment
Equipment
Parking facilities
Total Plant, Property and Equipment
LIABILITIES AND FUND BALANCE
Current Liabil~ties
Accounts payable
Bonds payable - Current portion
TOTAL LIABILITIES
$ 1,934.00 $
68,000. O(~ 68,000.00
69,934.00 68,000.00
482,000.00 414,000.00
891,797.3¿!:. 949,046.98
$1 ,443 , 731. 3¿~ $1,43l,046.98
Total Current Liabilities
Long-Term Indebtedness
Bonds payable - Long-Term portion
Contributions and Retained Earnings
See Notes to Financial Statements
50.
THE CITY OF SALINA
Saline County, Kansas
ENTERPRISE FUNDS
PARKING METERS
Exhibit "E"
(Cont 'd.)
COMPARATIVE STATEMENT OF REVENUE, EXPENSES
CONTRIBUTIONS AND RETAINED EARNINGS
For Years Ended December 31,
Operating
Income
1974 1975
$ 87,l43.25 $ 87,019.42
52,230.07 55,480.23
34, 913 . 18 31,539.l9
686.92 l,7l0.45
(l7 ,392. 50) (15,522.50)
$ l8,207.60 $ 17, 72 7 . 14
Operating Revenues
Less - Operating Expenses
Add - Interest on Investments
Less - Interest Expense
Net Income
CONTRIBUTIONS AND RETAINED EARNINGS
For Years Ended December 3l,
Balance - January 1,
1974 1975
$833,197.24 $891,797.34
l8,207.60 17,727. l4
40,392.50 39,522.50
$89l,797.34 $949,046.98
Add - Net Income
Contributions
Balance - December 31,
See Notes to Financial Statements
51.
THE CITY OF SALINA
Saline County, Kansas
ENTERPRISE FUNDS
PARKING METERS
Exhibit fiE"
(Cont'd.)
STATEMENT OF CHANGES IN FINANCIAL POSITION
For Years Ended December 31,
1974
1975
Financial Resources were Provided by:
Operations
Net Income
Contributions
$ l8,207.60 $ 17, 72 7 . l4
40,392.50 39,522.50
58,600.l0 57,249.64
5,358.00 10,905.42
68,000.00 68,000.00
73,358.00 78,905.42
$(l4,757.9Q) $(2l,655.78)
Financial Resources were Used for:
Purchase of equipment
Reduction of long-term debt
INCREASE (DECREASE) IN WORKING CAPITAL
Analysis of Changes in Working Capital
Increase (Decrease) in Current Assets
Cash
Investments
(Increase) Decrease in Current Liabilities
Accounts payab Ie
Bonds payable
$ (21 , 323. 90) $ (45 ,589.78)
22,000.00
6,566.00 1,934.00
$(14,757.9Q) $(2l,655.78)
INCREASE (DECREASE) IN WORKING CAPITAL
See Notes to Financial Statements
52.
THE CITY OF SALINA
Saline County, Kansas
ENTERPRISE FUNDS
PARKING METERS
Exhibit "E"
(Cont'd.)
STATEMENT OF REVENUES, EXPENDITURES
AND CHANGES IN FUND BALANCE
For Years Ended December 31,
1974 1975 (Over) Unde
I Actual Actual Budget Budget
I
1-
Revenues
Parking meter revenue $ 69,418.00 $ 66,303.04 $ 68,000.00 $ l,696.96
Interest from investments 686.92 1,710.45 700.00 (1,OlO.45
Parking meter permits 17,723.00 20,620.13 14,500.00 (6,120.13
Adjustment prior year encumbrances 2.25 96.25
Total Revenues 87,830.l7 88,729.87 83,200.00 $ 5,433.62
I Expenditures
1- Personal Services
I Salaries - Regular employees 36,025.37 37,532.50 41,785.00 $ 4,252.50
I Contractual Services
-
I Printing office forms 2,901. 60 l,930.00 2,590.00 660.00
Insurance - Motor vehicles 85.00 76.00 95.00 19.00
Social Security l,972.64 2,2l4.3l 2,445.00 230.69
Employees' retirement 2,090.79 2,040.79 2,960.00 9l9.2l
Group insurance l,l57.09 1,333.l8 1,370.00 36.82
Repair - Machinery and equipment 345.39 308.65 275.00 (33.65
Workmen's Compensation 1,393.00 (1,393.00:
Other 6,214.55 6,733.24 6,785.00 51. 76
Repair - Motor vehicles - Tires 2.75 10.00 10.00
14 , 769. 8l l6,029.17 - l6,530.00 500.83
! Materials and Supplies
- Expendable tools 24.75 (24.75:
Janitor supplies 47.50 82.00 (82.00:
Motor vehicles - Fuel and
lubricants 373.06 223.21 650.00 426.79
Wearing apparel 527.23 638.07 500.00 (138.07:
Other operating supplies 280.00 272.35 475.00 202.65
Electrical and lighting parts 24.24 (24.24:
Parking meter parts 194 . 60 653.94 300.00 (353. 94:
Motor vehicles - License tags 12.50 15.00 15.00
Motor vehicles - Tires 50.00 50.00
1,434.89 1,918.56 1,990.00 71. 44
See Notes to Financial Statements
53.
Expenditures (Cont'd.)
Sundry Expenditures
Off street parking bond and
interest
Capital Outlay
Equipment
Automobile
Parking meters
Total Expenditures
Revenues Over (Under) Expenditures
Fund Balance - January l, 1975
Fund Balance - December 3l, 1975
THE CITY OF SALINA
Saline County, Kansas
ENTERPRISE FUNDS
PARKING METERS
STATEMENT OF REVENUES. EXPENDITURES
AND CHANGES IN FUND BALANCE
For Years Ended December 31,
1974
Actual
1975
Actual
$ 45,000.00
$ 44,000.00
l,409.00
3,949.00
203.67
lO, 701. 75
5,358.00
10,905.42
102,588.07
110,385.65
$(14,757.90)
(21,655.78)
59,751.07
$ 38,095.29
See Notes to Financial Statements
Exhibit liE"
(Cont'd.)
Budget
(Over) Unde:
Budget
t 44,000.00
$
800.00 596.33
6,000.00 (4,701.75:
l,500.00 l,500.00
8,300.00 (2,605.42'
~L 12 ,605. 00 $ 2,219.35
$_54,438.97
$ 5,312.l0
54.
Current Assets
Cash
Plant, Property and Equipment
Equipment
Land
THE CITY OF SALINA
Saline County, Kansas
ENTERPRISE FUNDS
SOLID WASTE DISPOSAL
COMPARATIVE BALANCE SHEET
December 31,
ASSETS
Total Plant, Property and Equipment
TOTAL ASSETS
Exhibit liE"
(Cont' d.)
1974
1975
$ 7,006.23 $ 4,180.43
37,250.00 37,250.00
12l,001.50 l2l,001.50
158 , 251. 50 158,251.50
$165,257.ï'3 $162,431.93
LIABILITIES. CONTRIBUTIONS AND RETAINED EARNINGS
Contributions
Retained Earnings
TOTAL LIABILITIES
$158,251.50
$158,251. 50
7,006.2.3
$165,257.73
4,180.43
$162,431. 93
See Notes to Financial Statements
55.
THE CITY OF SALINA
Saline County, Kansas
ENTERPRISE FUNDS
SOLID WASTE DISPOSAL
Exhibit "E"
(Cont'd.)
COMPARATIVE STATEMENT OF REVENUE, EXPENSE
AND RETAINED EARNINGS
For Years Ended December 3l,
Operating Revenue
Service fees
Leased land
Total Operating Revenue
Deduct - Operating Expenses
Net Income
Retained Earnings - January l,
Deduct - Transfer to equipment reserve
Retained Earnings - December 31,
See Notes to Financial Statements
1974 1975
$87,662.58 $71,989.50
177 . l5
87,662.58 72, l66. 65
80,656.35 66,992.45
7,006.23 5,174.20
7,006.23
(8,000.00)
$ 7,006.23 $ 4,180.43
56.
THE CITY OF SALINA
Saline County, Kansas
ENTERPRISE FUNDS
SOLID WASTE DISPOSAL
STATEMENT OF CHANGES IN FINANCIAL POSITION
For Years Ended December 31,
Financial Resources were Provided by:
Operations
Net Income
Financial Resources were Used for:
Transfer to Equipment Reserve
INCREASE (DECREASE) IN WORKING CAPITAL
Analysis of Changes in Working Capital
Increase (Decrease) in Current Assets
Cash
(Increase) Decrease in Current Liabilities
INCREASE (DECREASE) IN WORKING CAPITAL
See Notes to Financial Statements
197¿~
$7,006.23
$7,006.23
$7,006.23
$7,006.23
Exhibit "E"
(Cont'd.)
1975
$ 5,174.20
8,000.00
$(2,825.80)
$(2,825.80)
$(2,825.80)
57.
THE CITY OF SALINA
Saline County, Kansas
ENTERPRISE FUNDS
SOLID WASTE DISPOSAL
Exhibit "E"
(Cont'd.)
STATEMENT OF REVENUES, EXPENDITURES
AND CHANGES IN FUND BALANCE
For Years Ended December 31,
Revenues
Service fees
Income from leased land
Total Revenues
Expenditures
Personal Services
Salaries - Regular employees
Contractual Services
Telephone and telegraph
Printing office forms
Insurance - Liability
Insurance - Equipment
Social Security
Employees retirement
Group insurance
Gas service
Lights and power service
Repair - Machinery and equipment
Repair - Tires and tubes
Billing and administration
Workmen's Compensation
Other contractual services
Materials and Supplies
Expendable tools
Office supplies
Motor vehicles - Fuel and
lubricants
Other operating supplies
Motor vehicles - Tires and tubes
Sand, rock, gravel, salt, chat
1974
Actual
1975
Actual
(Over) Undel
Budget Budget
$90,000.00 $ 89,822.85
(7l,989.50)
90,000.00 $ 17,833.35
$87,662.58
$ l77 . l5
71,989.50
87,662.58
72 , l66. 65
40,053.07 32,l04.70 39,900.00 $ 7,795.30
l53.76 151. 22 l70.00 18.78
596.25 250.00 (346.25)
286.00 285.00 (1. 00)
673.00 503.00 675.00 172.00
1,685.29 1,977.97 2,340.00 362.03
1,699.53 2,410.11 2,950.00 539.89
8l5.65 951. 50 1,140.00 188.50
458.80 488.95 300.00 (188.95)
307.07 385.23 400.00 l4. 77
14,991. 88 14,791. 62 11,000.00 (3,791.62)
l,225.4l 6l0.24 l,200.00 589.76
2,000.00 2,000.00
726.00 l,249.00 580.00 (669.00)
11 , 724 . 92 l,422.l4 10,000.00 8,577.86
34 ,461. 3l 27,823.23 33,290.00 5 ,466. 77
55.62 29.8l 50.00 20.19
27.25 3.90 50.00 46.10
4,675.49 4,978.4l 3,500.00 (1,478.4l)
1, l34 . l2 229.05 500.00 270.95
1,229.27 200.00 (1,029.27)
249 . 49 594.08 500.00 (94.08)
6,141.97 7,064.52 Lf,800.00 (2,264.52)
See Notes to Financial Statements
58.
THE CITY OF SALINA
Saline County, Kansas
ENTERPRISE FUNDS
SOLID WASTE DISPOSAL
STATEMENT OF REVENUES, EXPENDITURES
AND CHANGES IN FUND BALANCE
For Years Ended December 3l,
1974
Actual
1975
Actual
Expenditures (Cont'd.)
Sundry Expenditures
Reserves for equipment replacement
Land amortization
$
$ 8,000.00
8,000.00
Total Expenditures
80,656.35
$ 7,006.23
74,992.45
(2,825.80)
Revenues Over (Under) Expenditures
Fund Balance - January 1, 1975
7,006.23
Fund Balance
December 31, 1975
$ 4,180.43
See Notes to Financial Statements
Exhibit liE"
(Cont'd.)
Budget
(Over) Unde
Budget
$10,000.00 $ 2,000.00
- 6,000.00 6,000.00
J6,000.00 8,000.00
~)3 , 990.00 $ 18,997.55
$_9,017.59
$
2,011.36
59.
THE CITY OF SALINA
Saline County, Kansas
INTRAGOVERNMENTAL FUNDS
Exhibit "F"
CENTRAL GARAGE
BALANCE SHEET
December 31,
1974
1975
ASSETS
Cash
$45,067.85
$46,805.60
LIABILITIES AND FUND BALANCE
Liabili ties
Accounts Payable
TOTAL LIABILITIES
$ 2,901.50 $ 1,029.62
42,l66.35 45,77 5.98
$45,067.85 $46,805.60
Fund Balance
See Notes to Financial Statements
60.
THE CITY OF SALINA
Saline County, Kansas
INTRAGOVERNMENTAL FUNDS
CENTRAL GARAGE
STATEMENT OF REVENUES, EXPENDITURES
AND CHANGES IN FUND BALANCE
For Years Ended December 3l,
Revenues
. Reimbursement of expenditures
Adjustments prior years encumbrances
1974 1975
Actual Ac tua 1 Budget
$229,860.92 $266,589.03 $
5.85 37.50
229,866.77 266,626.53
Expenditures
Personal Services
Salaries - Regular employees
Revenues Over (Under) Expenditures
42,088.83 48,497.28
530.44 562.45
10,097.00 10,494.00
1,036.20 1,232.55
8l9.39 959.l0
246.60 445.48
733.65 409.28
388.21 577.05
13,851.49 l4,679.9l
172.51 241. 77
216.41 141. 80
77,433.68 84,303.53
2,430.57 3,234.63
77,529.66 90,696.25
lO,478.48 lO,400.77
341. 87 439.23
168,603.18 l89,457.98
4,877 .43 7,227.23
9,445.24 3,154.50
238,866.l7 263,Ol6.90
$ (8,999.40) 3,609.63
42,166.35 $
$ 45,77 5. 98
Contractual Services
Telephone and telegraph
Insurance - Motor vehicles
Group insurance
Gas service
Light and power service
Repair - Building
Laundry and towel service
Materials and Supplies
Expendable tools
Office supplies
Motor vehicles - Gas and oil
Other
Machinery and equipment parts
Motor vehicles - Parts
Welding materials
Sundry Expenditures
Office supplies - Stock
Capital Outlay
Garage equipment
Total Expenditures
Fund Balance - January 1, 1975
Fund Balance - December 31, 1975
See Notes to Financial Statements
Exhibit "F"
(Cont'd.)
(Over) Unde1
Budget
$
$
$
$
$
61
THE CITY OF SALINA
Saline County, Kansas
TRUST AND AGENCY FUNDS
COMMUNITY DEVELOPMENT
BALANCE SHEET
December 31,
ASSETS
Cash
1974
$10,000.00
Fund Balance
LIABILITIES AND FUND BALANCE
COMMUNITY DEVELOPMENT
$10,000.00
STATEMENT OF REVENUES, EXPENDITURES
AND CHANGES IN FUND BALANCE
For Years Ended December 31,
Revenues
Transfer from other funds
Expenditures
Contractual
Telephone
Traveling
Postage
Other professional services
Other contractual services
Services
and telegraph
expenses
Materials and Supplies
Office supplies
Books and periodicals
Other operating supplies
.1974
Actual
$10,000.00
See Notes to Financial Statements
Exhibit "G"
1975
$
$
1975
Actual
$
$
99.27
607.35
495.20
2,780.80
3,305.64
7,288.26
197.59
593.00
106.18
896.77
62.
THE CITY OF SALINA
Saline County, Kansas
TRUST AND AGENCY FUNDS
COMMUNITY DEVELOPMENT
Exhibit fiG"
(Cont 'd.)
STATEMENT OF REVENUES, EXPENDITURES
AND CHANGES IN FUND BALANCE
For Years Ended December 3l,
1974
Actual
1975
Actual
Expenditures (Cont'd.)
Sundry Expenditures
Transfer to other funds
Total Expenditures
$ $ l,673.87
l41. lO
10,000.00
$lO,OOO.OO (lO,OOO.OO)
10,000.00
$
Capital Outlay
Office mechanical equipment
Revenues Over (Under) Expenditures
Fund Balance - January 1, 1975
Fund Balance - December 31, 1975
See Notes to Financial Statements
63.
THE CITY OF SALINA
Saline County, Kansas
TRUST AND AGENCY FUNDS
HUD COMMUNITY DEVELOPMENT
BALANCE SHEET
December 3l,
1974
ASSETS
Cash
$
LIABILITIES AND FUND BALANCE
Fund Balance
$
HUD COMMUNITY DEVELOPMENT
STATEMENT OF REVENUES, EXPENDITURES
AND CHANGES IN FUND BALANCE
For Years Ended December 3l,
1974
Actual
Revenues
Grants from Federal Government
Transfer from other funds
$
Total Revenues
Expenditures
Contractual Services
Traveling expense
Other professional services
Other contractual services
Materials and Supplies
Office supplies
Other operating supplies
See Notes to Financial Statements
Exhibit "G"
(Cont'd.)
1975
$ 5,846.42
$ 5,846.42
1975
Actual
$21,882.74
1,673.87
$23,556.61
$ 413.96
8l4.80
l5,l88.20
16,416.96
45.68
54.55
lOO.23
64.
Expenditures (Cont'd.)
Sundry Expenditures
Organization dues
Capital Outlay
Office equipment
Total Expenditures
THE CITY OF SALINA
Saline County, Kansas
TRUST AND AGENCY FUNDS
HUD COMMUNITY DEVELOPMENT
STATEMENT OF REVENUES, EXPENDITURES
AND CHANGES IN FUND BALANCE
For Years Ended December 31,
1974
Actual
$
$
Revenues Over (Under) Expenditures
Fund Balance - January 1, 1975
Fund Balance - December 31, 1975
See Notes to Financial Statements
Exhibit "G"
(Cont'd.)
1975
Actual
$
500.00
693.00
17,710.19
5,846.42
$ 5,846.42
65.
THE CITY OF SALINA
Saline County, Kansas
TRUST AND AGENCY FUNDS
CEMETERY ENDOWMENT
BALANCE SHEET
December 31,
ASSETS
Cash
Investments
TOTAL ASSETS
1974
$ 8l2.54
21,000.00
$21,812.54
LIABILITIES AND FUND BALANCE
Fund Balance
$2l,812.54
CEMETERY ENDOWMENT
STATEMENT OF REVENUES, EXPENDITURES
AND CHANGES IN FUND BALANCE
For Years Ended December 31,
Revenues
Perpetual Care Deposit
Expenditures
Revenues Over (Under) Expenditures
Fund Balance - January 1, 1975
Fund Balance - December 31, 1975
1974
Ac tua 1
$
$
See Notes to Financial Statements
Exhibit "G"
(Cont' d.)
1975
$ 8l2.54
22,600.00
$23,412.54
$23,4l2.54
1975
Actual
$ 1,600.00
1,600.00
21,8l2.54
$23,412.54
66.
THE CITY OF SALINA
Saline County, Kansas
TRUST AND AGENCY FUNDS
MAUSOLEUM TRUST
BALANCE SHEET
December 31,
ASSETS
Cash
LIABILITIES AND FUND BALANCE
Fund Balance
MAUSOLEUM TRUST
STATEMENT OF REVENUES, EXPENDITURES
AND CHANGES IN FUND BALANCE
For Years Ended December 31,
Revenues
Sale of Mausoleum space
Expenditures
Revenues Over (Under) Expenditures
Fund Balance - January 1, 1975
Fund Balance - December 31, 1975
See Notes to Financial Statements
1974
$
$
1974
Actua 1
$
$
Exhibit "G"
(Cont'd.)
1975
$490.00
$490.00
1975
Actua 1
$490.00
490.00
$490.00
67.
THE CITY OF SALINA
Saline County, Kansas
TRUST AND AGENCY FUNDS
MAUSOLEUM ENDOWMENT
BALANCE SHEET
December 31,
1974
ASSETS
Cash
Investments
$ 845.17
l6,000.00
TOTAL ASSETS
$l6,845.17
LIABILITIES AND FUND BALANCE
Fund Balance
$16,845.17
MAUSOLEUM ENDOWMENT
STATEMENT OF REVENUES, EXPENDITURES
AND CHANGES IN FUND BALANCE
For Years Ended December 31,
1974
Actual
Revenues
Sale of Mausoleum space
$
Expenditures
Revenues Over (Under) Expenditures
$
Fund Balance - January 1, 1975
Fund Balance - December 31, 1975
See Notes to Financial Statements
Exhibit "G"
(Cont 'd.)
1975
$ 15.l7
16,900.00
$16,915.l7
$16,915.17
1975
Actual
$
70.00
70.00
16,845.17
$16,915.17
68
THE CITY OF SALINA
Saline County, Kansas
TRUST AND AGENCY FUNDS
STATE WITHHOLDING TAX
BALANCE SHEET
December 31,
1974
ASSETS
Cash
$
LIABILITIES AND FUND BALANCE
Fund Balance
$
STATE WITHHOLDING TAX
STATEMENT OF REVENUES, EXPENDITURES
AND CHANGES IN FUND BALANCE
For Years Ended December 31,
1974
Actual
Revenues
State Withholding Tax deductions
$35,894.58
Expenditures
State Withholding Tax deductions remitted
35,894.58
Revenues Over (Under) Expenditures
$
Fund Balance - January l, 1975
Fund Balance
December 31, 1975
See Notes to Financial Statements
Exhibit "G"
(Cont'd.)
1975
$
$
1975
Actua 1
$38,104.60
38,l04.60
$
69.
THE CITY OF SALINA
Saline County, Kansas
GENERAL FIXED ASSET GROUP OF ACCOUNTS
December 31,
GENERAL FIXED ASSETS
Furniture and contents of buildings
Machinery, equipment and vehicles
Land, buildings and improvements
TOTALS
INVESTMENT IN GENERAL FIXED ASSETS
1974
$ 406,200.00
592,360.48
2,781,091.00
$3,779,651.48
$3,779,651.48
See Notes to Financial Statements
Exhibit "H"
1975
$ 4l5,879.33
750,856.66
2,887,402.36
$4 , 054 , 138.35
$4,054, 138.35
70.
THE CITY OF SALINA
Saline County, Kansas
GENERAL LONG-TERM DEBT GROUP OF ACCOUNTS
December 31,
1974
Amount available for retirement of Bonds
Amount to be provided for retirement of
Serial Bonds
Amount to be provided for retirement of
Temporary Notes
$
l76,390.8ï'
5,244,345.13
TOTALS
325,263. l~:
$5,745,999.l~~
General Obligation Bonds Payable
Special Assessment Bonds Payable
Temporary Notes Payable
$2,114,000.00
3,306,736.00
325,263. lL¡~
$5,745,999.1L¡:
TOTALS
See Notes to Financial Statements
Exhibit "I"
1975
$
149,919.54
4,342,080.46
$4,492,000.00
$1,767,000.00
2,725,000.00
$4,492,000.00
71.
THE CITY OF SALINA
Saline County, Kansas
COMBINED STATEMENT OF CHANGES IN FUND BALANCE
December 31, 1975
Exhibit "J"
Fund Excess of Excess of Fund
Balance Revenues Over Expenditures Balance
1-1-75 Expenditures Over Revenues l2-3l-75
GENERAL FUND $ 8l,827. 75 $l52,377 .33 $ $ 234,205.08
SPECIAL REVENUE FUNDS
Social Security 30,626.70 8,979.50 39,606.20
Emergency Preparedness l,695.70 l,361. 92 333.78
Revenues Collected in Advance 22,900.64 10,995.77 33,896.4l
Street Machinery 26,353.69 l,268.75 27,622.44
Kansas Public Employees'
Retirement System 2l,502.62 5,701.41 15,801. 21
Special Gasoline Tax 28,206.78 3,797.49 32,004.27
Federal Revenue Sharing 301,733.00 62,291. 25 239,441. 75
Special Reserve 33,l58.72 33,158.72
Human Relations Commission 6,297.04 2,552.44 3,744.60
Emergency Jobs Act 23,062.65 23,062.65
Workmen's Compensation 680.71 680.71
Firemen's Pension 166,6l1.64 67,940.97 234,552.61
Policemen's Pension 109,566.84 59,350.76 l68,917.60
Kansas Firemen's and Police-
men's Retirement 23,518.14 1,320.10 24,838.24
Ambulance 6,432.95 6,432.95
DEBT SERVICE FUNDS
Bond and Interest 176,390.87 26,~71.33 149,919.54
CAPITAL PROJECT FUNDS
Construction 293,800.80 163,944.34 457,745.l4
ENTERPRISE FUNDS
Water and Sewerage 1,222,597.61 137,.~75.25 1,085,122.36
Golf Course 9,782.47 10,073.15 19,855.62
Sanitation l08,402.34 26,015.11 l34,417.45
Paper Recycling 17,646.21 3,294.09 l4,352.12
Parking Meters 59,751.07 2l,655.78 38,095.29
Solid Waste Disposal 7,006.23 2,825.80 4,l80.43
INTRAGOVERN}ŒNTAL FUNDS
Central Garage 42,166.35 3,609.63 45,77 5.98
See Notes to Financial Statements
72.
THE CITY OF SALINA
Saline County, Kansas
COMBINED STATEMENT OF CHANGES IN FUND BALANCE
December 31, 1975
Exhibit "J"
(Cont 'd.)
Fund Excess of Excess of Fund
Balance Revenues Over Expenditures Balance
1-l-75 Expenditures Over Revenues l2-31-75
TRUST AND AGENCY }~NDS
Community Development $ lO,OOO.OO $ $ 10,000.00 $
HUD Community Development 5,846.42 5,846.42
Cemetery Endowment 21,812.54 1,600.00 23,412.54
Mausoleum Trust 490.00 490.00
Mausoleum Endowment 16,845.17 70.00 16,915.17
State Withholding Tax
TOTALS $2,846,633.87 $541,422.68 $273,629.27 $3,114,427.28
See Notes to Financial Statements
73.
THE CITY OF SALINA
Saline County, Kansas
NOTES TO FINANCIAL STATEMENTS
For The Year Ended December 31, 1975
Exhibit ilK"
NOTE 1 - SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES
The accounting policies of the City of Salina conform to
accounting principles, except for the recording of Fixed
eral Fixed Asset Group of Accounts for the accounting of
and the accrual of Interest Payable in Enterprise Funds.
generally accepted
Assets in the Gen-
Special Assessments
BASIS OF ACCOUNTING
The accrual basis of accounting is followed by the Enterprise Funds while all
other funds utilize the modified accrual basis of accounting. Modifications
in such method from the accrual basis follow:
l. Revenues are recorded as received in cash except for
a. Revenues susceptible to accrual
b. Material revenues that are not received at the normal time of
receipt
2. Expenditures are recorded on an accrual basis except
a. Disbursements for inventory type items which may
expenditures at the time of purchase or at the
are used
b. Prepaid expenses which normally are not recorded
c. Interest on long-term debt which should normally be an expendi-
ture where due
d. The encumbrance method of accounting which may be adopted as an
additional modification.
for
be considered
time the items
INVESTMENTS
Investments are stated at cost. All investments are Savings Accounts and
Certificates of Deposit with market value equal to cost.
ACCOUNTS RECEIVABLE
Accounts Receivable are stated net of actual write-offs. The accounts con-
sidered uncollectible during each accounting period are eliminated from ac-
counts receivable through the direct write-off method.
INVENTORIES
Inventories are stated at cost on the first in first out method.
PLANT, PROPERTY, EQUIPMENT - ENTERPRISE FUNDS
Plant, property and equipment of the Enterprise
No depreciation has been provided on the plant,
the Enterprise Funds.
Funds are stated at cost.
property and equipment of
GENERAL FIXED ASSETS
General Fixed Assets are recorded as expenditures in the funds, other than
the Enterprise Funds, at the time of purchase. Assets purchased in 1974 and
1975 were recorded in the General Fixed Asset Group of Accounts at cost.
Those amounts prior to 1974 are recorded at insurance values.
No depreciation has been provided on General Fixed Assets.
74.
THE CITY OF SALINA
Saline County, Kansas
NOTES TO FINANCIAL STATEMENTS
For The Year Ended December 31, 1975
Exhibit "K"
(Con t 'd. )
NOTE 2 - LONG-TERM DEBT
The Long-Term Debt of the Enterprise Funds and General Long-Term Debt Group
of accounts is shown in detail on Schedule 7 under Supplemental Information.
NOTE 3 - STATEMENT OF REVENUES AND EXPENDITURES
Supporting schedules of detailed revenues and expenditures compared with bud-
get are included under Supplemental Information on Schedule 3.
NOTE 4 - SPECIAL ASSESSMENTS
Special Assessments are accounted for in the Bond and Interest Fund and
Statement of Long-Term Debt which is contrary to generally accepted account-
ing principles, but is allowed by Kansas Law.
NOTE 5 - PENSION PLANS AND RETIREMENT FUNDS
The city has pension plans covering the employees of the Police and Fire
Departments as provided by KSA 13-14aOl and following, known as Firemen's
Pension Fund and Policemen's Pension Fund. In addition, the city has a Kan-
sas Policemen's and Firemen's Retirement Fund established under KSA 74-4951
which is a part of the Public Employees' Retirement System of the State of
Kansas.
In addition to the above pension and retirement plans, the city has elected
to be a part of the Kansas Public Employees' Retirement System for Employees
of the city other than firemen and policemen as provided by KSA 74-4901 and
following.
The total pension expenditure for the year 1975 was $281,450.64, ~mich in-
cludes as to certain of the plans, amortization of prior service costs over
periods not exceeding 40 years. The city's policy is to fund pension costs
in accordance with State Laws of Kansas. The actuaria11y computed value of
vested benefits for all plans as of December 31, 1975, has not been computed,
therefore the amount by which this value is greater or less than the total
pension funds and balance sheet accruals less pension repayments and deferred
charges has not been determined.
NOTE 6 - SOLID WASTE DISPOSAL - EQUIPMENT RESERVE
The city established in 1975 an Equipment Reserve for the Solid Waste Disposal
Fund for future purchase of equipment. This amount is carried on the city's
records with the construction funds.
75.
THE CITY OF SALINA
Saline County, Kansas
NOTES TO FINANCIAL STATEMENTS
For The Year Ended December 3l, 1975
Exhibit ilK"
(Cont'd.)
NOTE 7 - ENTERPRISE FUNDS - ACCRUED INTEREST PAYABLE - REVENUE BONDS
The city has not accrued Interest Payable on Revenue Bonds as of December 31,
1974 and 1975, the period from the last interest payment date to December 31,
1974 and 1975 in the following amounts in the following funds.
Water and Sewerage Fund
1975
$29,623.00
1974
$31,592.00
Golf Course Fund
$
793.00
$
833.00
Parking Meters Fund
$ 2,662.00
$ 2,898.75
NOTE 8 - RESERVE COMPLIANCE WITH BOND ORDINANCE
Reserves have been provided as required under the Bond Ordinances. The
amounts required to be maintained in each reserve account have been pro-
vided. The rates in effect are sufficient to create a net income in excess
of Bond Ordinance requirements.
NOTE 9 - INTEREST - CUSTOMERS' METER DEPOSITS
Interest due on Customers' Meter Deposits has not been accrued to December
3l, 1975, but is paid at date of withdrawal of deposit by customer.
76.
THE CITY OF SALINA
Saline County, Kansas
COMPARISON OF CASH BALANCES WITH ENCUMBRANCES
AND COMPOSITION OF CASH BALANCES
December 3l, 1975
Schedule 1
Unencumbered Unencumbered Treasurer's
Cash Current Cash Add Cash and
Funds 1-1-75 Revenue Expenditures 12-31-75 Encumbrances Investments
GENERAL FUND $ 81,827.75 $2,919,Ol8.66 $2,766,641.33 $ 234,205.08 $ 32,583.19 $ 266,788.27
SPECIAL REVENUE FUNDS
Social Security 30,626.70 191,860.90 182,881. 40 39,606.20 - 39,606.20
Emergency Preparedness 1,695.70 41,509.95 42,871.87 333.78 - 333.78
Revenues Collected in Advance 22,900.64 33,896.41 22,900.64 33,896.41 - 33,896.41
Street Machinery 26,353.69 1,268.75 - 27,622.44 - 27,622.44
Kansas Public Employees'
Retirement System 21,502.62 l40, 124. 05 145,825.46 15,801.21 - 15,801.21
Special Gasoline Tax 28,206.78 315,824.32 312,026.83 32,004.27 4,425.31 36,429.58
Federal Revenue Sharing 301,733.00 325,385.80 387,677.05 239,441. 75 96,196.31 335,638.06
Special Reserve 33,158.72 - - 33,158.72 - 33,158.72
Human Relations Commission 6,297.04 20,160.00 22,712.44 3,744.60 - 3,744.60
Emergency Jobs Act - 80,414.77 57,352.12 23,062.65 - 23,062.65
Workmen's Compensation - 32,085. 71 31,405.00 680.71 - 680. 71
Firemen's Pension 166 , 611. 64 136,655.35 68,714.38 234,552.61 - 234,552.6l
Policemen's Pension 109,566.84 99,470.02 40,119.26 168,917.60 - 168,917.60
Kansas Firemen's and
Policemen's Retirement 23 ,518. 14 34,601. 28 33,281. 18 24,838.24 - 24,838.24
Ambulance 6,432.95 - - 6,432.95 - 6,432.95
DEBT SERVICE FUNDS
Bond and Interest 176,390.87 928,889.20 955,360.53 149,919.54 - 149,919.54
CAPITAL PROJECT FUNDS
Construction 293,800.80 774,860.44 968,173.12 100,488.12 l7,853.08 118,341. 20
ENTERPRISE FUNDS
Water and Sewerage l,134,625.24 1,923,956.46 2,063,733.68 994,848.02 133,816.19 1,128,664.21
Golf Course 9,782.47 74,643.03 64,569.88 19,855.62 - 19,855.62
Sanitation 108,159.06 347 , 045 . 13 321,054.90 134,149.29 15,440.00 149 , 589. 29
"'-J
"'-J
THE CITY OF SALINA
Saline County, Kansas
COMPARISON OF CASH BALANCES WITH ENCUMBRANCES
fu~D COMPOSITION OF CASH BALANCES
December 31, 1975
Schedule 1
(Cont'd.)
Unencumbered Unencumbered Treasurer's
Cash Current Cash Add Cash and
Funds 1-1-75 Revenue Expenditures 12-31-75 Encumbrances Inves trnen t s
ENTERPRISE FUNDS (Cont'd.)
Paper Recycling $ 17,646.21 $ 7,655.94 $ 10,950.03 $ 14,352.12 $ - $ 14,352.12
Parking Meters 59,751.07 88,72 9.87 110,385.65 38,095.29 - 38,095.29
Solid Waste Disposal 7,006.23 72,166.65 74,992.45 4,180.43 - 4,l80.43
INTRAGOVERNMENTAL FUNDS
Central Garage 42,166.35 266,626.53 263,Ol6.90 45,775.98 1,029.62 46,805.60
TRUST AND AGENCY FUNDS
Community Development 10,000.00 - lO,OOO.OO - - -
HUD Community Development - 23,556.61 17,710.19 5,846.42 - 5,846.42
Cemetery Endowment 2l,812.54 1,600.00 - 23,412.54 - 23,412.54
Mausoleum Trust - 490.00 - 490.00 - 490.00
Mausoleum Endowment 16,845.17 70.00 - 16,915.17 - 16,9l5.17
State Withholding Tax - 38,104.60 38,104.60 - - -
TOTALS $2,758,418.22 $8,920,670.43 $9,Ol2,460.89 $2,666,627.76 $301,343.70 $2,967-> 971. 46
COMPOSITION OF CASH BALANCE
Cash in Banks
Planters State Bank
First State Bank and Trust Co.
First National Bank and Trust Co.
National Bank of America
Petty Cash
Investments
$284,190.04
210,879,22
508,948.71
597,810.49
$1,601,828.46
1,500.00
1 >-364_, 643.00
TOTAL
$LJ~L 971.46
-...J
no
THE CITY OF SALINA
Saline County, Kansas
Schedule 2
RECONCILEMENT - UNENCUMBERED CASH BALANCE WITH FUND BALANCE
December 31, 1975
Funds
GENERAL FUND
SPECIAL REVENUE FUNDS
Social Security
Emergency Preparedness
Revenues Collected in Advance
Street Machinery
Kansas Public Employees' Retirement
System
Special Gasoline Tax
Federal Revenue Sharing
Special Reserve
Human Relations Commission
Emergency Jobs Act
Workmen's Compensation
Firemen's Pension
Policemen's Pension
Kansas Firemen's and Policemen's
Retirement
Ambulance
DEBT SERVICE FUNDS
Bond and Interest
CAPITAL PROJECT FUNDS
Construction
ENTERPRISE FUNDS
Water and Sewerage
Golf Course
Sanitation
Paper Recycling
Parking Meters
Solid Waste Disposal
INTRAGOVERNMENTAL FUNDS
Central Garage
TRUST AND AGENCY FUNDS
Community Development
HUD ColTImunity Development
Cemetery Endowment
Mausoleum Trust
Mausoleum Endowment
State Withholding Tax
TOTALS
Unencumbered Add Fund
Cash Balance Receivables Balance
$ 234,205.08 $ $ 234,205.08
39,606.20 39,606.20
333.78 333.78
33,896.41 33,896.4l
27,622.44 27,622.44
l5,801.2l l5, 801. 21
32,004.27 32,004.27
239,441. 75 239,441. 75
33,158.72 33,158.72
3,744.60 3,744.60
23,062.65 23,062.65
680.71 680. 71
234,552.6l 234,552.6l
168,917.60 168,917.60
24,838.24 24,838.24
6,432.95 6,432.95
149,9l9.54 149,919.54
100,488.l2 357,257.02 457,745.l4
994,848.02 91,029.34 1,085,877.36
19,855.62 19,855.62
134, l49. 29 268.l6 134,417.45
14,352.12 14,352.l2
38,095.29 38,095.29
4,180.43 4 , 180. 43
45,775.98 45,77 5.98
5,846.42
23,412.54
490.00
16,9l5.l7
5,846.42
23,412.54
490.00
16,915.17
$2,666,627.76
$448,551+.52
$3,115,182.28
79.
THE CITY OF SALINA
Saline County, Kansas
GENERAL FUND
r;~hedule 3
DETAILED SCHEDULE OF REVENUES
For Years Ended December 31,
1974
Actual
1975
Actual
Budget
(Over) Under
- Budget
TAXES
Ad valorem property tax
Intangible tax
Delinquent tax
$1,320,669.59 $1,473,008.53 $1,490,563.92 $ 17,555.39
163,428.18 l56,829.50 l30,000.00 (26,829.50)
19,823.07 28,847.98 20,200.00 (8 , 647.98)
$l,503,920.84 $1,658,686.01 $1,640,763.92 $£,17,922.09)
LICENSES, FEES AND PERMITS
Cereal malt beverage $ 9,200.00 $ 9,442.50 $ 9,200.00 $ (242.50)
Retail liquor licenses 9,000.00 10,250.00 9,300.00 (950.00)
Wholesale liquor licenses 2,500.00 1,250.00 2,500.00 1,250.00
Amusement device 1,425.00 2,022.90 1,300.00 (722.90)
Entertainment license 725.00 266.50 400.00 133.50
Circus, carnival and tent
shows 225.00 150.00 150.00
Dances - Public 270.00 1,029.00 200.00 (829.00)
Music machine licenses l,009.50 1,182.00 1,000.00 (l82.00)
Miniature pool table and
shuffleboard 3,785.00 5,272.40 3,800.00 (1,472.40)
Pool hall and bowling alley 580.00 762.00 600.00 (l62. 00)
Skating rink licenses 50.00 66.00 50.00 (16.00)
Theater and opera house 700.00 798.00 600.00 (198.00)
Auctioneer and auction sales 422.50 901. 00 400.00 (501.00)
Billboard advertising 275.00 383.80 300.00 (83.80)
Concrete construction 543.00 809.90 525.00 (284.90)
Electrician licenses l,Ol6.05 1,995.50 1,000.00 (995.50)
Mobile home craftsman 172.30 97.00 60.00 (37.00)
Gas fitters license 495.50 825.00 450.00 (375.00)
Tree trimming and spraying 250.00 390.00 250.00 (1!.f0.00)
Private club licenses 750.00 1,000.00 250.00 (750.00)
Junk dealers, auto and parts 827.00 1,000.00 825.00 (175. Oû)
Pawnbrokers 32.50 25.00 50.00 25.00
Plumbers licenses l,425.40 1,924.00 1,300.00 (624.00)
Taxicab licenses 259. 00 17 5.00 300.00 125.00
Taxicab drivers licenses 45.00 381. 00 100.00 (281.00)
Street advertising 90.00 45.00 100.00 55.00
Elevator contractor licenses 77.50 205.00 100.00 (105.00)
Mobile home court licenses 1,791. 50 2,807.60 2,000.00 (807.60)
Truck and transfer licenses 15.00 15.00
Vender, peddler and itinerant 85.00 85.00 100.00 15.00
Refuse haulers licenses 1,292.00 2,085.50 1,350.00 (735.50)
Concrete construction permits 666.00 (666.00)
80.
THE CITY OF SALINA
Saline County, Kansas
GENERAL FUND Schedule 3
(Cont 'd.)
DETAILED SCHEDULE OF REVENUES
For Years Ended December 31,
1974 1975 (Over) Under
Actual Actual Budget Budget
LICENSES, FEES AND PERMITS
(Cont'd.)
Building and inspection fees $ 33,509.70 $ 49,706.48 $ 32,000.00 $(17,706.48)
House moving permits 4l2.80 518.20 200.00 (318.20)
Food and milk permits l,6l2.50 1,946.59 l,400.00 (546.59)
Bail bondsman licenses 35.00 96.00 45.00 (51. 00)
Merchant police licenses lOO.OO 144.75 100.00 (44.75)
Dog licenses 4,531.50 5,178.00 4-,500.00 (678.00)
$ 79,520.25 $ l05,732.62 $ 76,820.00 $ (28 , 912.62)
INTERGOVERNMENTAL REVENUE
State cigarette tax $ 71,l66.41 $ 74,287.11 $ 72,000.00 $ (2,287.11)
State liquor enforcement 2l,963.00 24,864.57 23,000.00 (l,864.57)
State sales tax 62,411.l2 106,420.00 106,420.00
Highway maintenance 2,602.50 2,602.50 2,485.00 (117.50)
$ l58,l43.03 $ 208,174.18 $ 203,905.00 $ (4,269.18)
CHARGES FOR SERVICES
Engineering fees $ 5,000.00 $ 12,500.00 $ 25,000.00 $ l2,500.00
Impounding fees 5,l64.50 5,908.50 Lc,800.00 (l,108.50)
Removal and burial fees 6,542.00 8,427.50 6,400.00 (2,027.50)
Grave marker pellnits 421. 25 807.00 100.00 (707.00)
Title transfer fees 40.00 35.00 20.00 (15.00)
Admission - Swimming pool 10,775.51 lO , 17 6 . 25 15,000.00 4,823.75
Administrative services 29,133.95 34,574.05 32,375.00 (2,199.05)
Fire protection outside CL -SM 88,129.11 106,479.90 77 ,000.00 (29,479.90)
Street cut repairs 4,600.04 6,231. 75 5,000.00 (1,231.75)
Concrete sawing 267.00 43.00 900.00 857.00
Upkeep services 3.00 3.00 20.00 17.00
Weed cutting services 8,299.01 1l,l97.05 7,500.00 (3,697.05)
Plats and rezoning fees 1,297.50 917.50 l,300.00 382.50
Hiscellaneous services -
County 6,385.00 6,360.00 8,460.00 2,100.00
Services fees
$ 166,057.87 $ 203,660.50 $ 183,875.00 $(19,785.50)
FINES AND FORFEITURES
Municipal Court fines $ 165,539.64 $ 151,082.50 $ 160,000.00 $ 8,917.50
81.
THE CITY OF SALINA
Saline County, Kansas
GENERAL FUND Schedule 3
(Cont'd.)
DETAILED SCHEDULE OF REVENUES
For Years Ended December 3l,
1974 1975 (Over) Under
Actual Actual Budget Budget
REIMBURSED EXPENSES
Reimbursement of expenditures $ 8,662. 92 $ 15,938.47 $ :7,500.00 $ (8,438.47)
Reimbursement - Special gas
tax l82,427.63 l70,950.00 -.1&9,951.00 10,001. 00
$ 191,090.55 $ 186,888.47 $ 188 ,451. 00 $ 1,562.53
MISCELLANEOUS
Auditorium rental $ 1,315.00 $ 3,260.00 $ 1,800.00 $ (1,460.00)
Rent - Community Theater 780.00 850.00 1,000.00 150.00
Concessions - Oakdale Park 25.04 50.00 50.00
Concessions - Swimming Pool 213. l5 212.90 200.00 (12.90)
Concessions - Lakewood Park 2,625.00 2,902.50 2,600.00 (302.50)
Lakewood boat rentals
Memorial Park Stadium 100.00 100.00
Interest from investments 27,627.78 25,506.93 20,000.00 (5,506.93)
Public address system 310.00 725. 00 400.00 (325.00)
Office space rental 360.00 4,320.00 360.00 (3,960.00)
Adjustments prior years
encumbrances 7l.64 572.55 (572.55)
Contributions by employees KPERS
Rent - Tables and chairs 387.00 (387.00)
$ 33,327.61 $ 38,736.88 $ 26.,510.00 $(12,226~
SALES COHMODITIES
Sale of comnlodities $ 3,884.43 $ 4,381.37 $ 3,500.00 $ (881.37)
Sale of books 176.l0 155.00 300.00 l45.00
Sale of salvage 60.80 115.50 200.00 84.50
Sale of lots 5,114.00 2,329.00 2,000.00 (329.00)-
Miscellaneous sales and
services 1,536.16 l,463.00 4,000.00 2,537.00
Sale of real estate 1,500.00 9,923.70 1,000.00 (8,923.70)
$ 12,271.49 $ 18,367.57 $_11 ,_.t2.°0. 00 $~_§7.57)
FRANCHISE FEES
Franchise taxes $ 273,742.45 $ 347,689.93 $ 255,000.00 $(92,689.93)
Noxious Weeds $ 6,561.16 $ $ $
- Tree Maintenance 7,787.08
Flood Wo rks 29 , 381. 44
$ 43 , 72 9 . 68 $ $ $
82.
CITY COMMISSION
Personal Services
Salaries
Contractual Services
Traveling expenses
Postage
Contributions
Legal advertising
Insurance - Surety bonds
Other contractual services
Revision of ordinances
Sundry Expenditures
Organizational dues
THE CITY OF SALINA
Saline County, Kansas
GENERAL FUND
Schedule 3
(Cont'd.)
DETAILED SCHEDULE OF EXPENDITURES
For Years Ended December 31,
1974 1975 (Over) Under
Ac tua 1 Actual Budget Budget
$ 500.00 $ 500.00 $ 500.00 $
3,569.23 6,124.84 3,300.00 (2,824.84)
200.96 380.68 250.00 (130.68)
16,970.00 20,570.00 20,320.00 (250.00)
4,325.47 5,351. 56 4,500.00 (851. 56)
315.00 325.00 lO.OO
4,757.28 4,882.38 2,000.00 (2,882.38)
2,395.52 l,945.23 4 , 100. 00 -L154.77
~218.46 39,569.69 34,795.00 ~U4.69)
6,768.91 6,998.51 _L155.00 156.49
$---.lM87.37 $ 4L.°68. 20 $_~450. 00 $-_L.~~~~20
CITY MANAGER
Personal Services
Salaries - Department Head $ 24,225.98 $ 26,581.80 $ 26,125.00 $ (456.80)
Salaries - Regular employees 7,329.80 8,605.40 ---L290.00 (315. 4Q)
_1l,555.78 _lhl§} . 20 ~415.00 (772.20)
Contractual Services
Telephone and telegraph 927 . 82 882.13 950.00 67.87
Traveling expenses 513.40 1,279.10 1,000.00 (279.10)
Postage 77.15 54.29 75.00 20.71
Insurance - Motor vehicle 107.00 138.00 110.00 (28.00)
Insurance - Surety Bonds 18.00 20.00 20.00
Repair - Furniture and office
equipment 52.00 49.1+6 50.00 .54
Repair - Motor vehicles 165.15 290.06 350.00 59.94
Repair - Tires 8.00 .38 20.00 19.62
--- ----
_~i2..68.52 _2,713~42 -.1.~¡ 75.00 -- ill8.42)
Materials and Supplies
Office supp lies 186.11 302.65 230.00 (72.65)
Books and periodicals 411.29 494.00 ::00.00 (194.00)
Motor vehicle - Fuel and
lubricants 277.41 267.28 250.00 (17.28)
Motor vehicles - Tires 150.14 125. 92 (125.92)
---
l,024.95 1,189.85 780.00 (409.85)
83.
THE CITY OF SALINA
Saline County, Kansas
GENERAL FUND
Schedule 3
(Cont'd.)
DETAILED SCHEDULE OF EXPENDITURES
For Years Ended December 31,
1974 1975 (Over) Under
Actual Actual Budget Budget
CITY MANAGER (Cont'd.)
Sundry Expenditures
Organizational dues $ 370.00 $ 390.63 $ 200.00 $ (190.63)
Capital Outlay
Furniture and fixtures 53.00 (53.00)
$ 34,819.25 $ 39,534.10 $ 37,970.00 $ (1,564. 10)
CITY CLERK
Personal Services
Salaries - Department heads $ 29,007.80 $ 31,844.00 $ 3l,285.00 $ (559.00)
Salaries - Regular employees 4l,633.42 46,955.03 45,555.00 (1,400.03)
70,641. 22 78,799.03 76,840.00 (1,959.03)
Contractual Services
Telephone and telegraph 1,365.81 1,335.71 1,400.00 64.29
Traveling expenses l,238.09 1,300.45 700.00 (600.45)
Postage 836.16 807.64 800.00 (7.64)
Printing office forms 497.45 1,851. 54 900.00 (951.54)
Insurance - Surety Bonds 223.50 223.50 200.00 (23.50)
Repair - Furniture and office
equipment 756.21 1,262.82 1,390.00 127.18
Rent - Machinery and equipment 9,716.90 7,846.78 9,000.00 l,153.22
Auditing - Accounting services 3,lOO.00 2,750.00 3,000.00 250.00
Other professional services 486.93 423.41 500.00 76.59
18,221. 05 --.lI.J3 0 1. 8 5 17 ,,890. 00 88.15
Materials and Supplies
Office supplies 2,958.55 1,791. 84 2:,600.00 808.16
Books and periodicals 293.90 139.70 200.00 60.30
--.l.,252.45 1,931. 54 ---L 800. 00 868.46
Sundry Expenditures
Organizational dues 345.00 375.00 345.00 (30.00)
Refunds 268.50 212.97 300.00 87.03
613.50 587.97 645.00 57.03
Capital Outlay
Furniture and fixtures 399.16 116.15 300.00 183.85
Office mechanical equipment 608.60 604.50 500.00 (104.50)
1,007.76 720.65 800.00 79.35
$ 93,735.98 $ 99,841. 04 $~975.00 $ ( 8 6 6 . 04 )
84.
THE CITY OF SALINA
Saline County, Kansas
GENERAL FUND
Schedule 3
(Cont'd.)
DETAILED SCHEDULE OF EXPENDITURES
For Years Ended December 31,
1974 1975 (Over) Under
Actua 1 Actual Budget Budget
CITY ATTORNEY
Personal Services
Salaries - Department head $ 10,064.80 $ ll, 038.51 $ 10,850.00 $ (188.51)
Salaries - Regular employees 8,039.80 8,811.3l 8,665.00 (146.3l)
18,l04.60 19,849.82 19,515.00 (334.82)
Contractual Services
Legal services 2,443.28 2,781.50 4,500.00 1,718.50
Materials and Supplies
Books and periodicals 464.19 335.92 250.00 (85.92)
$ 2l,Ol2.07 $ 22,967.24 $ 24.,265.00 $ 1,297.76
MUNICIPAL COURT
Personal Services
Salaries - Department head $ 6,746.40 $ 7,579.74 $ 7,455.00 $ (124.74)
Salaries - Regular employees 1l,790.80 13 , 604.80 ~365.00 (239.80)
l8,537.20 2l , 184. 54 ~820.00 (364.54)
Contractual Services
Telephone and telegraph 594.97 651. 43 550.00 (101. 43)
Printing office forms 545.55 255.45 350.00 94.55
Insurance - Motor vehicles 89.00 93.00 95.00 2.00
Insurance - Surety Bonds 10.00 20.00 10.00 (10.00)
Repair - Motor vehicle 601. 96 166.85 300.00 l33.l5
Repair - Tires 2.50 20.00 17.50
Other professional services l,042.25 1, l21. 00 750.00 (371. 00)
2,883.73 2,310.23 -L°75.00 (235.23)
Materials and Supplies
Office supplies 253.63 184. 77 150.00 (34.77)
Motor vehicle - Fue 1 and
lubricants 185. 91 469.31 275.00 (194.31)
Other operating supplies 45.49 2.00 50.00 48.00
Motor vehicle - Tires 8l.06 (81.06)
485.03 737.14 475.00 (262.14)
Sundry Expenditures
Refunds 50.00 50.00
Capital Outlay
Furniture and fixtures 94.50
Office mechanical equipment 179.50 630.00 550.00 (80.00)
274.00 630.00 .550.00 (80.00)
$ 22,179.96 $ 24,861. 9l $~no.oo $ (891. 91)
85.
THE CITY OF SALINA
Saline County, Kansas
GENERAL FUND
Schedule 3
(Cont'd.)
DETAILED SCHEDULE OF EXPENDITURES
For Years Ended December 31,
1974 1975 (Over) Under
Actual Actual Budget Budget
BUILDINGS
Personal Services
Salaries - Regular employees $ 11,805.11 $ l3,985.97 $ 13,695.00 $ (290.97)
Contractual Services
Insurance - Fire 6,125.95 7,609.65 6,000.00 (1,609.65)
Gas service 880.87 1,148.90 900.00 (248.90)
Light and power service 3,954.02 4,946.59 3,l40.00 (l,806.59)
Water service 359.67 377 .55 300.00 (77.55)
Repair - Buildings 1,580.48 2,318.8l l,OOO.OO (1,3l8.8l)
Laundry and towel service 36.38 102.54 75.00 (27.54)
Other professional services 790.46 170.60 200.00 29.40
Other contractual services 22,010.13 24 , 719 . 81 18,400.00 (6,319.8l)
35,737.96 41,394.45 30,Ol5.00 (11,379.45)
Materials and Supplies
Expendable tools 82.79 97.09 50.00 (47.09)
Janitor and toilet supplies 1,904.47 2,l50.82 1,950.00 (200.82)
Electrical and lighting parts 902.93 550.86 500.00 (50.86)
Lumber and lumber products 858.31 89.97 200.00 110.03
Paint and painting materials 178.41 39.22 200.00 160.78
3,926. 91 2,927.96 ----.L 900.00 (27.96)
Equipment
Equipment 126.00
$ 51,595.98 $ 58,308.38 $~610.00 $ilL698.38)
ENGINEERING
Personal Services
Salaries - Department head $ l5,840.80 $ 18,176.80 $ l7,870.00 $ (306.80)
Salaries - Regular employees 68,962.54 82,663.76 - 80,200.00 (2,463.76)
84,803.34 100,840.56 ~070.00 (2, 770~
Contractual Services
Telephone and telegraph 811. 96 816.00 800.00 (16.00)
Traveling expenses 814.14 l,277.99 800.00 (477.99)
Postage 115. 73 79.35 80.00 .65
Blueprints 152.26 100.00 (52.26)
Insurance - Hotor vehicles 327.00 315 . 00 330.00 15.00
Repair - Furniture and office
equipment 307.90 258.02 310.00 51.98
Repair - Machinery and equipment 2,044.90 1,586.71 l,:200.00 (386. 71)
Repair - Tires 103.71 63.49 50.00 (13.49)
Repair - Radio equipment 226.50 252.10 200.00 (52. 10)
4 , 751. 84 4,800.92 ----2.,j370.00 (930.92)
86.
THE CITY OF SALINA
Saline County, Kansas
GENERAL FUND
Schedule 3
(Cont 'd.)
DETAILED SCHEDULE OF EXPENDITURES
For Years Ended December 31,
1974 1975 (Over) Under
Actual Actual Budget Budget
ENGINEERING (Cont 'd.)
Materials and Supplies
Office supplies $ 220.65 $ 455.18 $ 250.00 $ (205.18)
Books and periodicals 117.49 136.33 50.00 (86.33)
Drafting and engineering supplies 749.17 1,163.46 800.00 (363.46)
Motor vehicles - Fuel and
lubricants 1,494.07 1,358.08 1,350.00 (8.08)
Motor vehicles - License tags 11. 50 8.00 10.00 2.00
Lumber and lumber products 66.79 27.05 75.00 47.95
Motor vehicles - Tires 130.76 119.68 150.00 30.32
2,790.43 3,267.78 ~85.00 (582.78)
Sundry Expenditures
Organizational dues 326.00 267.00 ----180.00 13.00
Capital Outlay
Engineering equipment 136.10 69.95 100.00 30.05
Equipment l,470.00 455.00 L,50.00 (5.00)
1,606.10 524.95 550.00 25.05
$ 94, 277 . 71 $109,701. 21 $105,/+55.00 $ (4,246.21)
FIRE
Personal Services
Salaries - Department head $ 12,562.00 $ l4, 451. 20 $ 14,195.00 $ (256.20)
Salaries - Regular employees 552,341. 37 549,097.50 574,925.00 25,827.50
564,903.37 563,548.70 589,120.00 25,571. 30
Contractual Services
Telephone and telegraph 2,677.79 2,731.49 2,700.00 (31.49)
Traveling expenses 553.72 929.60 450.00 (479.60)
postage 79.05 43.95 120.00 76.05
Printing office forms 180.40 146.04 150.00 3.96
Insurance - Motor vehicles 2,802.00 2,l57.00 2,805.00 648.00
Gas service 1,586.59 3,086.60 2,800.00 (286.60)
Light and power service 3,748.02 5,124.27 3,250.00 (1,874.27)
Water service 1,106.22 1 , 132.68 850.00 (282.68)
Repair - Buildings 194.44 157.24 300.00 142.76
Repair - Furniture and office
equipment 168.80 116.37 175.00 58.63
Repair - Machinery and equipment 163.21 335.01 300.00 (35.01)
Repair - Motor vehicles 104.22 500.03 300.00 (200.03)
Repair - Tires 46.75 136.84 50.00 (86.84)
Repair - Radio equipment 2,910.47 2,587.56 2,600.00 12.44
Other professional services 10,096.24 2,808.43 500.00 (2,308.43)
26,417.92 21,993.11 17,350.00 (4,643.11)
87.
THE CITY OF SALINA
Saline County, Kansas
GENERAL FUND
Schedule 3
(Cont'd.)
DETAILED SCHEDULE OF EXPENDITURES
For Years Ended December 3l,
1974 1975 (Over) Under
Actual Actual Budget Budget
FIRE (Cont' d.)
Materials and Supplies
Expendable tools $ 551. 46 $ 905.18 $ 820.00 $ (85.18)
Office supplies 209.46 183.21 300.00 116.79
Books and periodicals 455.76 477.l2 450.00 (27.12)
Janitor and toilet supplies 1,356.71 1,641. 22 l,450.00 (l91. 22)
Motor vehicles - Fue 1 and
lubricants 3,405.41 3,8l6.55 3,200.00 (6l6.55)
Seeds, plants, trees, lawn
supplies 135.29 57.53 150.00 92.47
Wearing apparel 5,997.95 6,338.85 4,000.00 (2,338.85)
Other operating supplies 962.09 724.83 900.00 175.17
Electrical and lighting parts 550.13 860.46 325.00 (535.46)
Lumber and lumber products 129.73 47.52 100.00 52.48
Machinery and equipment 871.77 973 . 53 1,000.00 26.47
Metal and metal products 736.52 l71. 02 100.00 (71.02)
Motor vehicles - Parts 866.05 2,397.55 1,300.00 (1,097.55)
Motor vehicles - Tires 882.79 703.60 ßOO.OO 96.40
Paint and painting materials 604.47 326.45 330.00 3.55
Photograph supplies 112.86 241. 74 180.00 (61. 74)
Welding supplies l58.62 161. 90 100.00 (61.90)
Other repairs - Maintenance 284.54 1,011.26 300.00 (711.26)
18,271. 61 21,039.52 ~305.00 (5,234.52)
Sundry Expenditures
Organizational dues 107.50 112.50 110.00 (2.50)
Capital Outlay
Equipment 1,792.87 399.43 65.00 (334.43)
Fire fighting equipment 2,l59.53 10,972 . 00 (10,972.00)
Furniture and fixtures 817.58 686.00 ~OO.OO (286.00)
Personnel protecting equipment 560.19 1,735.29 l,OOO.OO (735.29)
Office mechanical equipment 255.00
5,585.l7 - 13, 7 92. 72 .--L.465.00 (12,327. 7'L)
$6l5,285.57 $920,486.55 $623,850.00 $ D63.45
INSPECTION
Personal Services
Salaries - Department head $ 10,819.60 $ 12,460.00 $ l2,290.00 $ (170.00)
Salaries - Regular employees 31,781.31 34,757.39 ....l1L 025.00 3,267.6l
42,600.91 47,217.39 ~315.00 3,097.61
88.
THE CITY OF SALINA
Saline County, Kansas
GENERAL FUND
Schedule 3
(Cont'd.)
DETAILED SCHEDULE OF EXPENDITURES
For Years Ended December 31,
1974 1975 (Over) Under
Actual Actual Budget Budget
INSPECTION (Cont'd.)
Contractual Services
Telephone and telegraph $ 1,008.88 $ 1,091. 4l $ l,lOO.OO $ 8.59
Traveling expense 157.67 674.32 130.00 (544.32)
Postage 385.56 l87 . 11 300.00 112.89
Printing office forms l87. 92 338.57 350.00 ll.43
Insurance - Motor vehicles 460.00 308.00 460.00 l52.00
Repair - Machinery and equipment l,631.43 1,769.l7 l,500.00 (269.l7)
Repair Tires 9.25 5.00 2:0.00 l5.00
Repair - Radio equipment 270.00 383.25 270.00 013.25)
4,110.71 4.756.83 4,130.00 (626.83)
Materials and Supplies
Office supplies 388.4l 405.89 275.00 (130.89)
Books and periodicals 225.l0 136.82 l50.00 l3.18
Motor vehicles - Fuel and
lubricants l,268.39 l,3l5.l3 1,350.00 34.87
Motor vehicles - License tags lO.OO 8.00 10.00 2.00
Other operating supplies l5.64 25.00 9.36
Motor vehicles - Tires 203.54 200.00 200.00
Photography supplies 245.40 113. 14 150.00 36.86
2,340.84 l,994.62 2,160.00 165.38
Sundry Expenditures
Organizational dues 2l9.00 210.00 210.00
Capital Outlay
Furniture and fixtures 192. 27 194.60 100.00 (94.60)
$ 49,1+63.73 $ 54,373.44 $ ...d§~5. 00 $~41.56
PARK
Personal Services
Salaries - Department head $ 11,960.85 $ l3,119.20 $ l2,ß90.00 $ (229.20)
Salaries - Regular employees 62,851. 64 74,969.65 83,645.00 8,675.35
Salaries - Part time employees 12,657.50 10,546.52 l4,500.00 3,953.48
87,469.99 98,635.37 .Vl,035.00 l2,399.63
Contractual Services
Telephone and telegraph 633.04 753.47 700.00 (53.47)
Traveling expenses 88.78 l5.05 lOO.OO 84.95
Insurance - Build ings liab i li ty -
Grandstand, others 324.00 210.00 325.00 115. 00
Insurance - Motor vehicles 544.00 582.00 700.00 118. 00
Gas service 1,167.48 1,405.76 1,300.00 (105.76)
Light and power service 1,453.89 l,986.03 1,400.00 (586.03)
89.
THE CITY OF SALINA
Saline County, Kansas
GENERAL FUND
DETAILED SCHEDULE OF EXPENDITURES
For Years Ended December 31,
PARK (Cont' d.)
Contractual Services (Cont'd.)
Water service
Repair - Buildings
Repair - Machinery and equipment
Repair - Tires and Tubes
Repair - Radio equipment
Solid waste disposal
Other contractual services
Materials and Supplies
Expendable tools
Office supplies
Books and periodicals
Chemicals, drugs, etc.
Motor vehicles - Fuel and
lubricants
Motor vehicles License tags
Recreational supplies
Memorial Park Stadium
Seeds, plants, trees, lawn
supplies
Other operating supplies
Cement and cement products
Electrical and lighting parts
Lumber and lumber products
Motor vehicles - Tires and tubes
Paint and painting materials
Sand, gravel, rock and chat
Sundry Expenditures
Organizational dues
Sales tax remitted
Capital Outlay
Building
Equipment
Park equipment - Mowers
1974
Actual
$
2,6l8.32
54.23
4,689.96
180.80
162.00
350.00
826.14
13,092.64
461.61
19.96
13.55
l,200.l2
2,390.69
16.00
l,125.98
399.11
2,155.47
1,241. 23
201.44
248.00
286.65
428.90
57.96
10,246.67
65.00
65.00
2,025.58
1,442.59
890.92
4,359.09
$115,233.39
1975
Actual
$
2,069.19
1,387.95
6,442.l6
339.77
162.00
340.00
950.86
16,644.24
734.50
45.37
949. 77
3,036.15
14.00
1,409.99
346.57
3,106.30
1,751. 42
374.86
403.54
508.57
39.79
963. 72
126.60
13,811.l5
201. 00
201. 00
1,728.09
595.00
_~060.44
4,383.53
$133,675.29
Budge.!;.
$
2,000.00
800.00
4,500.00
170.00
220.00
350.00
650.00
13,215.00
410.00
30.00
15.00
1,000.00
2,000.00
20.00
1,645.00
400.00
4,660.00
750.00
200.00
300.00
400.00
50.00
300.00
100.00
12,280.00
50.00
50.00
$136,580.00
Schedule 3
(Cont'd.)
(Over) Under
Budget
$
(69.19)
(587.95)
(1,942.l6)
(169.77)
58.00
10.00
(300.86)
(3,429.24)
(324.50)
( 15 . 37)
l5.00
50.23
(1,036.15)
6.00
235.01
53.43
1,553.70
(1,001.42)
(174.86)
(l03.54)
(108.57)
10.21
(663.72)
(26.60)
(1,531.l5)
(151.00)
(151. 00)
(1,728.09)
(595.00)
(2,060.44)
(4,383.53)
$
2 ,904.71
90.
THE CITY OF SALINA
Saline County, Kansas
GENERAL FUND
Schedule 3
(Cont'd.)
DETAILED SCHEDULE OF EXPENDITURES
For Years Ended December 31,
1974 1975 (Over) Under
Actual Actual Bu(~ Budget
POLICE
Personal Services
Salaries - Department head $ 14,615.78 $ 17,392.80 $ l6,430.00 $ (962.80)
Salaries - Regular employees 584,445.96 593,236.37 622,920.00 29,683.63
Salaries - Part time employees 7 ,298.12 2,638.16 ~430.00 791. 84
606,359.86 613,267.33 642,780.00 29,5l2.67
Contractual Services
Telephone and telegraph 7,521.32 7,682.00 7,000.00 (682.00)
Traveling expenses 912.88 438.88 750. 00 311.12
Postage 1,503.01 1,702.95 l,300.00 (402.95)
Food - Prisoners 3,885.9l 4,532.75 6,000.00 l,467.25
Printing office forms 1,179.02 2,439.l8 l,ßOO.OO (639.18)
Insurance - Motor vehicles 1,772.00 1,585.00 l,lOO.OO 115.00
Insurance - Surety Bonds 126.50 114.50 100.00 (l4. 50)
Gas service 2,479.87 3,155.51 3,000.00 (155.5l)
Light and power service 3,666.58 5,436.20 3,600.00 (l,836.20)
Water service 259.86 291. 84 300.00 8.16
Animal shelter utilities 927.17 l,102.48 1,200.00 97.52
Repair - Buildings l,685.80 3,750.8l 2,000.00 (l,750.8l)
Repair - Furniture and office
equipment l,308.82 l,840.27 l,500.00 (340.27)
Repair - Machinery and equipment 24,826.41 27,755.73 20,000.00 (7,755.73)
Repair - Tires 345.32 352.25 200.00 (l52.25)
Repair - Radio equipment 3,605.00 4,050.69 3,700.00 (350.69)
Rent - Machinery and equipment 2,576.51 2,841. 93 2,500.00 (341. 93)
Laundry and towel service 585.93 688.89 750.00 61.11
Medical services 1,362.59 1,703.38 1,400.00 (303.38)
Other professional services l,123.56 1,707.72 1,000.00 (707. 72)
Solid waste disposal 500.00 400.00 300.00 (100.00)
Other contractual services 2,976.35 720.51 2,000.00 1,279.49
_65,130.41 74,293.47 62,100.00 (l2,193.47)
Materials and Supplies
Expendable tools 1,013.63 1,056.95 650.00 (406.95)
Office supplies l, 781. 54 2,601.53 1,600.00 (l,001.53)
Books and periodicals 582.01 636.90 550.00 (86.90)
Food and supplies for animals 695.08 1,058.96 500.00 (558.96)
Motor vehicles - Fue 1 and
lubricants 33,962.38 34,511. 66 35,000.00 488.34
Motor vehicles - License tags 97.50 49.50 25.00 (24.50)
Wearing apparel 8,759.06 8,729.71 10,500.00 1,770.29
Other operating supplies 763.30 708.43 500. 00 (208.43)
Electrical and lighting parts 77.14 29.57 100.00 70.43
Lumber and lumber products 118. 16 57.67 200.00 142.33
Motor vehicles - Tires 4,235.33 6,092.l4 4,000.00 (2,092.14)
91.
THE CITY OF SALINA
Saline County, Kansas
GENERAL FUND
Schedule 3
(Cont'd.)
DETAILED SCHEDULE OF EXPENDITURES
For Years Ended December 31,
1974 1975 (Over) Under
Ac tua 1 Actual Bud~ Budget
POLICE (Cont'd.)
Materials and Supplies (Cont'd.)
Paint and painting supplies $ 388.57 $ 108.03 $ 300.00 $ 191. 97
Photography materials 876.76 1,485.53 1,000.00 (485.53)
Training and training supplies 1,570.04 2,062.11 -LJ)OO.OO (62.11)
54,920.50 59,188.69 -2~_2}25. 00 (2,263.69)
Sundry Expenditures
Organizational dues 555.00 190.00 ~.50. 00 260.00
Capital Outlay
Equipment 1,953.47 4,762.08 2,700.00 (2,062.08)
Furniture and fixtures 944.24 448.80 350.00 (98.80)
Officers service equipment 2,098.10 1,427.36 1,700.00 272.64
Office mechanical equipment 584.63 260.l4 300.00 39.86
Automobiles and motorcycles
5,580.44 6,898.38 5,050.00 (1,848.38)
$732,546.21 $753,837.87 $767,305.00 $ 13,467.l3
STREET
Personal Services
Salaries Director of services $ 15,108.40 $ 17,392.80 $ 17,090.00 $ (302.80)
Sa laries - Regular employees 157,226.61 186,301. 90 227,06~ 40,763.l0
172,335.01 203,694.70 244,15~ 40,460.30
Contractual Services
Telephone and telegraph 327.09 335.12 360.00 24.88
Traveling expenses 8.66 7.94 100.00 92.06
Insurance - Motor vehicles 2,406.00 2,494.00 2,410.00 (84.00)
Gas service 874 . 94 l,209.77 l,OOO.OO (209.77)
Light and power service 223.53 393.93 400.00 6.07
Water service 70.51 87.69 100.00 l2.31
Repair - Machinery and equipment 28,513.29 27,746.78 28,000.00 253.22
Repair - Tires and tubes 1,669.17 2,668.18 1,720.00 (948.18)
Repair - Radio equipment 742.85 852.30 700.00 (152.30)
Laundry and towel service 57.46 117 . 25 40.00 (77.25)
Other professional services 6.50 20.00 50.00 30.00
34,900.00 35,932.96 34,880.00 (1,052.96)
Materials and Supplies
Expendable tools 555. 11 753.20 850.00 96.80
Office supplies 39.91 11. 30 25..00 13.70
Chemicals and drugs
Fuel and lubricants except motor 1,067.70 747.22 800.00 52.78
Motor vehicles - Fuel and
lubricants 15,494.89 21,083.70 17,325.00 (3,758.70)
92.
THE CITY OF SALINA
Saline County, Kansas
GENERAL FUND
Schedule 3
(Cont'd.)
DETAILED SCHEDULE OF EXPENDITURES
For Years Ended December 31,
STREET (Con t 'd. )
Materials and Supplies (Cont'd.)
Motor vehicles - License tags
Other operating supplies
Lumber and lumber products
Machinery and equipment parts
Metal and metal products
Motor vehicles - Tires and tubes
Sand, gravel, rock, salt, chat
Sweeper parts
Sundry Expenditures
Organizational dues
Capital Outlay
Equipment
Radio equipment
Street equipment
STREET LIGHTING
Contractual Services
Light and power service
TRAFFIC CONTROL
Personal Services
Salaries - Regular employees
Salaries - Part time employees
Contractual Services
Telephone and telegraph
Traveling expenses
Insurance - Motor vehicles
Light and power service
Repair Machinery and equipment
Repair - Tires and tubes
Repair - Radio equipment
Repair - Traffic lights
Other professional services
1974
Actual
1975 (Over) Under
Actual Bu¿~ Budget
$ 46.50 $ 30.00 $ (l6. 50)
1,401. 85 550.00 (851.85)
284.34 150.00 (134.34)
922.30 l,OOO.OO 77.70
264.29 150.00 (114.29)
284.50 775.00 490.50
l,269.23 1,350.00 80.77
2,780.79 ~~80. 00 699.21
29,849.22 ~~85 . 00 (3,364.22)
15.00 15.00
$
34.00
187.68
131. 64
928.50
63.97
95.l8
2,550.71
5,282.50
26,431.79
25.00
l,550.39 (1,550.39)
595.00 (595.00)
5,100.00 ----100.00 (4,900.00)
7,245.39 200.00 (7,045.39)
$233,691. 80 $276,722.27 $305,735.00 $ 29,Ol2.73
.
$ 87,576.21 $ 93,018.55 $ 98,000.00 $ 4 , 981. 45
$ 24,324.62 $ 28,971.88 $ 32,765.00 $ 3,793.l2
2,101.40
26,426.02 28,971. 88 32,765.00 3,793.12
295.65 239.48 300.00 60.52
392.16 72.83 300.00 227.l7
210.00 275.00 210.00 (65.00)
5,152.55 8,105.10 5,300.00 (2,805.10)
1,632.30 3,528.66 800.00 (2,728.66)
28.24 46.87 50.00 3.13
l08.00 153.00 110.00 (43.00)
1,841. 66 814.l0 2,000.00 1,l85.90
2,666.20 2,707.55 2,800.00 92.45
12,326.76 15,942.59 11,870.00 (4,072.59)
93.
THE CITY OF SALINA
Saline County, Kansas
GENERAL FUND
Schedule 3
(Cont'd.)
DETAILED SCHEDULE OF EXPENDITURES
For Years Ended December 31,
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
SWIMMING POOLS
Personal Services
Salaries - Regular employees
Contractual Services
Telephone and telegraph
Gas service
Light and power service
Water service
Repair - Buildings
Repair - Machinery ,nd equipment
Other professional,ervices
Liability insurance
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
1974
Actual
1975 (Over) Under
Ac tua 1 Budget Budget
$ 131. 97 $ 150.00 $ l8.03
1, l87 .81 l,O50.00 (137.81)
10.00 5.00 (5. 00)
17.70 300.00 282.30
2,536.07 2,500.00 (36.07)
32.46 35.00 2.54
lO.70 80.00 69.30
99.86 50.00 (49.86)
4,026.57 ~70.00 l43.43
$
252. 77
l, 041. 46
4.00
4,454.81
2,314.37
17.28
75.70
23.39
8,l83.78
4,386.80
$ 5l,323.36
$ 48,941. 04
$ 48,805.00
$
(136.04)
$ 12,792.40 $ 15,302.52 $ l4,025.00 $ (l,277.52)
151. 55 164.47 lL~O.OO (24.47)
12. 72 26.26 L~O. 00 13.74
498.25 876.85 650.00 (226.85)
1,138.48 1,687.88 l,400.00 (287.88)
224.00 l,314.24 l,OSO.OO (264.24)
300.00 300.00
304.37 242.30 300.00 57.70
338.00 (338.00)
2,329.37 4,650.00 3,880.00 (770.00)
125.79 87.21 110.00 22.79
57.93 81.84 100.00 18.l6
631. 86 393.10 500.00 l06.90
22.00 306.11 100.00 (206.11)
48.74 112.08 200.00 87.92
10.57 83.95 150.00 66.05
24.65 57.27 20.00 (37.27)
1,066.33 584.29 300.00 (284.29)
37.11 1,978.40 l,500.00 (478.40)
2,024.98 3,684.25 2,980.00 (704.25)
324.38 302.4l 400.00 97.59
94.
THE CITY OF SALINA
Saline County, Kansas
GENERAL FUND
Schedule 3
(Cont'd.)
DETAILED SCHEDULE OF EXPENDITURES
For Years Ended December 31,
1974 1975 (Over) Under
Actual Ac tua 1 Bud~ Budget
SWIMMING POOLS (Cont 'd.)
Capital Outlay
Equipment $ 450.00 $ 554.63 $ $ (554.63)
$ 17,921. l3 $ 24,493.81 $-1.L.285.00 $ (3,208.8l)
ADMINISTRATION AND PLANNING
Personal Services
Salaries - Department heads $ 3l,281.20 $ 35,932.80 $ 35,295.00 $ (637.80)
Salaries - Regular employees 25,100.68 32,674.98 32,910.00 235.02
Salaries Part time employees 333.20 ----Lj)00. 00 l,OOO.OO
56,715.08 68,607.78 69,205.00 597.22
Contractual Services
Telephone and telegraph 606.22 989.97 890.00 (99.97)
Traveling expenses 469.57 714.03 500.00 (214.03)
Postage 280.58 342.86 250.00 (92.86)
Insurance - Motor vehicles 88.00 149.00 90.00 (59.00)
Repair - Furniture and office
equipment 164.03 137.47 17 5. 00 37.53
Repair - Machinery and equipment 1,136.56 994.56 275.00 (719.56)
Repair - Tires 34.27 10.00 lO.OO
Other pycfessional services 1,565.38 99.25 5 DO. 00 400.75
4,344.61 3,427.l4 2,690.00 (737.l4)
Materials and Supplies
Office supplies 462.24 608.37 500.00 (108.37)
Books and periodicals 744.51 309.65 4/5.00 165.35
Motor vehicles - Fuel and
lubricants 295.45 361. 00 2"75.00 (86.00)
Other operating supplies l82. 16 72.37 200.00 l27.63
Motor vehicles - Tires 51. 10 104.34 50.00 (54.34)
1,735.46 l,455.73 1,500.00 44.27
Sundry Expenditures
Organizational dues 247.50 263.00 3l0.00 47.00
Capital Outlay
Office equipment 251. 26
$ 63,293.91 $ 73,753.65 $ 73,705.00 $ (48.65)
INSURANCE AND CONTINGENCIES
Contractual Services
Group insurance $ 37,487.31 $ 44,798.31 $ 42,240.00 $ (2,558.3l)
Medical services 459. 60 376.25 550.00 173.75
Workmen's Compensation 14,664.00
52,610.91 45,174.56 42,790.00 (2,384.56)
95.
THE CITY 01 SALINA
Saline County, Kansas
GENERAL FUND
DETAILED SCHEDULE OF EXPENDITURES
For Years Ended December 3l,
Schedule 3
(Cont'd.)
1974 1975 (Over) Under
Actual Actual Bud~ Budget
INSURANCE AND CONTINGENCIES (Con t 'd.)
Sundry Expenditures
Contingencies $ 43,651. 72 $ 46,480.47 $ 30,000.00 $ (16 ,480.47)
Civil defense system 9,166.87 ~JOO.OO (166.87)
43,651.72 55,647.34 ~)OO. 00 (16,647.34)
$ 96,262.63 $100,821. 90 $~/90. 00 $ (19,031. 90)
BAND
Contractual Services
Appropriation
CEMETERY
Personal Services
Salaries - Regular employees
Contractua 1
Telephone
Traveling
Insurance
Gas service
Light and power service
Water service
Repair - Buildings
Repair - Machinery and equipment
Repair - Tires
Other professional services
Disposal charges
Services
and telegraph
expenses
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 materials
Sand, gravel, rock and chat
Sundry Expenditures
Organizational dues
$ 12,500.00
$ 15,000.00
$ 22,375.9l
$ 25,479.36
194.35
7.l8
111. 00
388.53
9.41
78.00
1,115.16
885.97
21.62
114.45
200.25
108.00
391. 64
28.73
78.00
391.30
961.69
39.19
2,925.67
2,198.80
10.27
12.11
40.40
42.54
675.3l
121. 71
78.06
659.33
126.22
188.42
75.62
77.70
59.46
101. 03
29.óO
163.16
19.18
111. 65
1,211.27
1,380.50
$~IOO.OO
$
$~85.00
$
(894.36)
230.00 29.75
50.00 50.00
110.00 2.00
450.00 58.36
20.00 (8.73)
100.00 22.00
600.00 208.70
700.00 (261. 69)
50.00 10.8l
100.00 100.00
25.00 25.00
2,435.00 236.20
30.00 (10.40)
85.00 42.46
600.00 (59.33)
125.00 (1. 22)
240.00 51. 58
25.00 25.00
50.00 20.40
100.00 (63.16)
40.00 20.82
200.00 88.35
1,495.00 114.50
35.00 35.00
96.
THE CITY OF SALINA
Saline County, Kansas
GENERAL FUND
Schedule 3
(Con t 'd. )
DETAILED SCHEDULE OF EXPENDITURES
For Years Ended December 3l,
CEMETERY (Cont'd.)
Capital Outlay
Land
Equipment
GENERAL IMPROVEMENT
Personal Services
Salaries - Regular employees
Salaries - Part time employees
Contractual Services
Insurance - Motor vehicles
Repair - Machinery and equipment
Repair - Tires
Materials and Supplies
Expendable tools
Motor vehicles - Fuel and
lubricants
Motor vehicles - License tags
Other operating supplies
MEMORIAL HALL
Personal Services
Salaries - Regular employees
Contractual Services
Telephone and telegraph
Insurance - Liability 3 years
Gas service
Light and power service
Water service
Repair - Building boiler
Repair - Machinery and equipment
1974 1975 (Over) Under
Actual Actual Bud~ Budget
$ 400.00 $ $ 200.00 $ 200.00
l,268.00
1,668.00 200.00 200.00
$ 28,l80.85 $ 29,058.66 $~750. 00 $ (308.66)
$ 25,315.19 $ 26,511.67 $ 26,540.00 $ 28.33
1,670.58 4,713.50 ~IOO. 00 (713.50)
26,985. 77 31,225.17 ~40. 00 (685.17)
65.00 65.00 65.00
219.99 741. 35 350.00 (391.35)
3.00 40.00 37.00
284.99 809.35 455.00 (354.35)
14.77 209.57 150.00 (59. 57)
243.47 261. 58 390.00 128.42
4.00 7.50 5.00 (2.50)
3.00 5.66 50.00 44.34
265.24 484.31 595.00 110.69
$ 27,536.00 $ 32,5l8.83 $ 31 ,590. 00 $ (928.83)
$ 6,342.20 $ 6,742.23 $ 7,190.00 $ 447.77
142.44 142.44 185.00 42.56
187. 00 458.00 (458.00)
2,341.52 2,403.64 2,400.00 (3.64)
224.19 444.73 300.00 (144.73)
239.39 248.l9 250.00 1.81
406.10 42.71 lOO.OO 57.29
2,878.49 l,039.47 200.00 (839.47)
6,419.13 4,779.l8 3,435.00 (1,344. l8)
97.
THE CITY OF SALINA
Saline County, Kansas
GENERAL FUND
Schedule 3
(Con t 'd.)
DETAILED SCHEDULE OF EXPENDITURES
For Years Ended December 3l,
1974 1975 (Over) Under
Actual Actual Bud~ Budget
MEMORIAL HALL (Cont I d.)
Materials and Supplies
Expendable tools $ 35.39 $ 85.29 $ 50.00 $ (35.29)
Other operating supplies 84.42 393.46 100.00 (293.46)
Lumber and lumber products 40.06 53.73 25.00 (28.73)
Paint and painting materials 38.80 50.00 l1. 20
Janitor supplies 47.05 (47.05)
159.87 618.33 225.00 (393.33)
Sundry Expenditures
Public address system 170.00 365.00 11-00.00 35.00
$ 13,091. 20 $ l2,504.74 $ --U.J~5 0 . 00 $ (1,254.74)
PUBLIC HEALTH
Contractual Services
Appropriation - City $ 41,735.00 $ 20,165.00 $~.65.00 $
INDUSTRIAL DEVELOPMENT
Contractual Services
Other professional services $ 19,702.51 $ 19,988.38 $~OO.OO $ 11. 62
NOXIOUS WEED
Personal Services
Salaries $ 4,473.04 $ 7,642.09 $ 5,000.00 $ (2,642.09)
Contractual Services
Repairs - Machinery and
Equipment 1,272.43 2,210.88 l,2:25.00 (985.88)
Repairs - Tires and tubes 99.73 198.34 125.00 (73.34)
1,372.16 2,409.22 1,350.00 0,059.22)
Materials and Supplies
Chemicals 490.90 544.50 600.00 55.50
Fuel and lubricants 848.41 l,068.73 660.00 (408.73)
Machinery and equipment -
Repair parts 100.00 100.00
Motor vehicle - Tires and tubes 50.00 125.00 75.00
1,339.31 1,663.23 l,485.00 078.23)
Sundry Expenditures
Transfer to other funds 648.69
$ 7,833.20 $ 11,714.54 $ 7,835.00 $ (3,879.54)
98.
THE CITY OF SALINA
Saline County, Kansas
GENERAL FUND
Schedule 3
(Cont'd.)
DETAILED SCHEDULE OF EXPENDITURES
For Years Ended December 31,
TREE MAINTENANCE
Personal Services
Salaries - Regular employees
Salaries - Part time
Contractual Services
Insurance - Equipment
Repair - Machinery and equipment
Materials and Supplies
Chemicals
Motor vehicles - Fue1& and
lubricants
FLOOD WORKS
Personal Services
Salaries - Regular employees
Contractual Services
Insurance - Motor vehicles
Repair - Machinery and equipment
Repair - Tire and tubes
Other professional services
Other contractual services
Materials and Supplies
Expendable tools
Chemicals
Motor vehicles - Fuel and
lubricants
Motor vehicles - License tags
Other operating supplies
Cement and cement products
Motor vehicles - Tires and tubes
Paint and painting supplies
Sand, gravel, rock and chat
1974
Ac tua 1
1975
Actual
(Over) Under
Budget Budget
$ 6,500.00 $ l,883.24
---.b 500. 00 (253.75)
~ 000.00 l,629.49
65.00 27.00
500.00 (2,671.09)
565.00 (2,644.09)
100.00 100.00
150.00 88.66
250.00 l88.66
$~n5.00 $ (825.94)
$ 5,923.43 $ 4,6l6.76
2,111.36 2,753.75
8,034.79 7,370.5l
42.00 38.00
425.04 3,171.09
467.04 3,209.09
58.06 6l.34
58.06 61.34
$ 8,559.89 $ lO,640.94
$ 22,495.39 $ 25,852.28 $-1U95.00 $ (157.28)
330.00 321. 00 335.00 14.00
l,3l7.64 2,735.80 l,750.00 (985.80)
24.00 31. 50 125.00 93.50
30.00 62.00 100.00 38.00
459.66 lOO.OO 100.00
2,161.30 3,l50.30 2,410.00 (740.30)
24.11 36.18 20.00 (l6.18)
956.50 l,140.00 8/0.00 (270.00)
1,291.12 1,437.00 1,400.00 (37.00)
8.00 8.00 10.00 2.00
23. 72 64.42 75.00 lO.58
84.05 75.00 75.00
11. 82 100.00 88.18
59.84 42.52 50.00 7.48
lO1. 73 306.27 lOO.OO (206.27)
2,549.07 3,046.21 2,700.00 (346.21)
99.
FLOOD WORKS (Cont'd.)
Sundry Expenditures
Transfer to other funds
Capital Outlay
Radio equipment
THE CITY OF SALINA
Saline County, Kansas
GENERAL FUND
DETAILED SCHEDULE OF EXPENDITURES
For Years Ended December 31,
1974
Actual
1975
Actual
$
$
3,773.62
595.00
$ 30,979.38
$ 32,643.79
Budget
$
$ 30..805.00
Schedule 3
(Con t 'd. )
(Over) Under
Budget
$
(595.00)
$ (l,838.79)
100.
THE CITY OF SALINA
Saline County, Kansas
CONSTRUCTION FUND - RECEIPTS. EXPENDITURES AND BALANCES Schedule 4
For the Year Ended December 3l, 1975
Balance Balance
1-1-75 Receipts Expenditures Transfers 12-31-75
Flood Control 65-2 CP-2 $ 25,871.63 $ - $ - $ - $ 25 ,871. 63
Park Improvements 65-3 CP-3 16,973.21 12,500.00 570.l6 - 28,903.05
City-County Building 65-4 CP-4 70,397.32 - l,540.78 - 68,856.54
Lakewood Park 65-5 CP-5 87,115.40 43,696.00 l08,597.78 - 22,213.62
I & S Improvements 65-6-1 CP-6 18,413.72 - - - l8,413.72
I & S CRP Study 65-6-2 CP-6 6,070.00 - 3,845.00 - 2,225.00
I & S Fire Equipment 65 -6 -3 CP-6 3,112.98 - - - 3 , 112. 98
I & S S. P. Improvements 65-6-4 CP-6 5,543.95 - - - 5,543.95
Police, Fire and Burglar Alarms 65-7 CP-7 (703.34) 978.56 l4 ,441. 22 - (14,166.00)
Miscellaneous Street Improvements 65-8 CP-8 (34,794.80) - - 34,794.80
Community Theater 65-10 (20,4l4.l5) - - 20,414.15
Street Improvements 65-l2 CP-lO (50,481.12) 2,851.20 450.43 48,080.35
Street Improvements 65-13 CP-13 37 ,092. 94 34,583.39 16,048.54 (55,627.79)
Sanitary Sewers 65 -14 CP -14 (7,475.32) - 4,300.90 11,776.22
Heather Ridge 65 -15 CP -15 - 6,494.38 5,909.87 (584.5l)
Water - Sewer 65 -11 CP-ll (68,026.89) - - 68,026.89
Sidewalks 65 -l7 CP-17 - 47,544.40 113,307.97 - (65,763.57)
Sanitary Sewers 65 -18 CP -18 - 742.93 2,843.00 - (2,100.07)
Computer Reserve 65-97 CP-97 3,500.00 5,500.00 - 500.00 9,500.00
Balance of Sidewalks 65 -98 CP-98 (1l,093.04) 3,177.59 1,924.57 - (9,840.02)
Twin Oaks Job 65 -l6 CP -l6 - 40,809.69 306,l97.05 - (265,387.36)
Bonds Issued 41,083.28 434,340.58 354,806.15 (37,408.10) 83,209.61
Solid Waste Equipment Reserve - 8,000.00 - - Q (\(\(\ /\/\
v,vvv.vv
Planters State Bank Trust - 10,000.00 lO,OOO.OO -
Bonnie Ridge Improvement 65-l2 CP-l2 28,330.29 61,641. 72 - (89,972.01)
DR #2 Street Improvements CP-l 143,284.74 62,000.00 23,389.70 - 18l,895.04
TOTALS $293,800.80 $ 77 4 , 860. 44 $968,173.12 $ - $-.lQQ,488.l2
I-'
0
I-'
.
THE CITY OF SALINA
Saline County, Kansas
WATER AND SEWERAGE FUND CONSOLIDATED
For the Year Ended December 31, 1975
Revenues
Water
Sewage
Miscellaneous sales
Tapping service
Sanitation fees
Deposits on meters
Miscellaneous
Transfer - Water and Sewerage
Interest on investments
Total Revenues
Expenditures
Water supply expense
Softening and treatment expense
Pumping expense
Distribution expense
Customer accounting and collections
Administrative - General expense
Sewage treatment
Collections remitted to Sanitation Fund
Capital expenditures
Sales tax
Customer deposit refunds
Bond principal
Bond interest
Commission and postage
Transfer to System Sinking Fund
Total Expenditures
Revenues Over (Under) Expenditures
Fund Balance - December 31, 1974
Fund Balance - December 3l, 1975
102.
Operating
Fund
$1,065,238.28
399,484.57
20,354.16
13,250.57
349,734.05
25,365.00
324.27
l,873,750.90
2l,344.94
309,738.'76
81 ,4l8. 33
116, 546 .l~7
l68,966.65
212,899.00
261,525.57
344,000.00
199,304.90
27,l74.60
24,610.00
211, 091. 97
1,978,621.19
(104,870.29)
283,848.26
$ 178,977 .97
Schedule 5
System
Sinking
Fund
$
211,091.97
211,091. 97
135,000.00
75,820.00
271. 97
211,091. 97
104,349.65
$104,349.65
THE CITY OF SALINA
Saline County, Kansas
WATER AND SEWERAGE FUND CONSOLIDATED Schedule 5
For the Year Ended December 3l, 1975
Plant System System
Reserve Reserve Construction Consolidated
Fund Fund Fund Total Eliminations Tota 1s
$ $ $ $1,065,238.28 $ $1,065,238.28
399,484.57 399,484.57
20,354.l6 20,354.16
l3,250.57 l3,250.57
349,734.05 349,734.05
25,365.00 25,365.00
324.27 324.27
211,091.97 (211,091.97)
36,033.46 l4,172.10 50,205.56 50,205.56
36,033.46 14, 172.l0 2,135,048.43 (211,091.21) l,923,956.46
2l,344.94 2l,344.94
309,738.76 309,738.76
8l,418.33 8l,4l8.33
116,546.47 116,546.47
168,966.65 168,966.65
212,899.00 2l2,899.00
26l,525.57 26l,525.57
344,000.00 344,000.00
25,2l9.26 59,893.23 284,417.39 284,4l7.39
27,174.60 27,174.60
24,610.00 24,6l0.00
135,000.00 135,000.00
75,820.00 75,820.00
271.97 271. 97
211,091.97 (211,091. 97)
25,219.26 59,893.23 2,274,825.65 (211, 091. ~ø 2,063,733.68
36,033.46 (11,047. 16) (59,893.23) (139,777.22) (139,777.22)
492,162.23 194 ,371. 87 59,893.23 1,134,625.24 l,134,625.24
$528,195.69 $183,324.71 $ $ 994,848.02 $ $ 994,848.02
l03.
THE CITY OF SALINA
Saline County, Kansas
WATER AND SEWERAGE FUND
COMPARATIVE OPERATING EXPENSES STATEMENT
Schedule 5
(Cont'd.)
WATER SUPPLY EXPENSES
Maintenance - Well pumps and equipment
Well power
Well house signals
River intake power
Maintenance - Building and grounds
Maintenance - River basin
December 3l,
1975 1974
$ 5,170.80 $ l31. 98
10,602.50 6,938.37
2,402.38 2,297.39
2,411.30 1,178.22
32.86 22.90
725. 10 2,208.02
21,344.9/t l2 , 77 6. 88
35,188.00 32,065.20
48,709.10 47,449.30
27,535.4i7 16, 191. 91
5,3l6.0a 3,851.75
66.89 76.48
152,614.7E: 147,500.96
8,954.63 l3,425.52
45.79 3,801.61
5,840.68 3,657.44
11,544.16 9,065.03
3,828.78 3,672.93
299,644.36 280,758.13
21,192.93 15,852.73
44,205.l0 36,622.35
13,158.07 7,494.60
391. 02 352.08
193.55 108.00
643.97 545.15
43.56 433.73
238.l5 131. 61
1 , 351. 98 1 ,441. 99
81,418.33 62,982.24
SOFTENING AND TREATMENT EXPENSES
Supervision
Salaries
Electric power
Gas service
Building operating supplies
Chemicals
Maintenance - Equipment
Maintenance - Buildings
Electric power - Calcining plant
Gas service - Calcining plant
Supplies - Calcining plant
PUMPING EXPENSES
Supervision
Salaries
Electric power
Gas service
Lubricants
Building operating supplies
Maintenance - Electrical equipment and
pumps
Maintenance - Station building and grounds
Wearing apparel
l04.
THE CITY OF SALINA
Saline County, Kansas
WATER AND SEWERAGE FUND
COMPARATIVE OPERATING EXPENSES STATEMENT
Schedule 5
(Cont 'd. )
DISTRIBUTION EXPENSES
Supervision
Salaries
Meter maintenance salaries
Meter maintenance supplies
Vehicles - Equipment expense
Tapping supplies
Maintenance - Distribution mains
Maintenance - Storage tanks
Maintenance - Hydrants
Miscellaneous materials and labor
December 31,
1975 1974
$ 19,048.13 $ l4,260.l5
53,099.07 44,654.84
8,872.69 8,094.27
1,683.29 l,306.99
7 ,035 . 92 7,837.l6
9,899.16 6,906.84
10,247.36 8,554.10
3,241. 13 840.04
2,349.L¡,l l,311.5l
l,070.3l 2,437.56
116,546.47 96,203.46
CUSTOMERS' ACCOUNTING AND COLLECTION
EXPENSES
Office salaries
Servicemen and meter readers salaries
Servicemen and meter readers supplies
Collection stations
Maintenance - Office equipment
Office supplies
Vehicle expense
Postage
Lease electronic data processing equipment
Wearing apparel
58,697.37 6l,493.46
63,267.17 57,403.96
167.60 854.52
1,841. 35 1,852.l0
2,335.l8 2,l76.90
5,253.80 4,213.92
6,176.47 5,l23.60
17,058.67 l5,970.27
l3,806.00 11,353.72
363.04 l78. 91
168,966.65 l60,621.36
17,392.80 l5,840.80
7,690.89 7,338.04
3,936.70 3,964.57
990.22 l,682.92
675.00 2,384.00
29,640.89 26,168.79
6,008.35 7,213.05
783.7.2 l, 331. 84
ADMINISTRATIVE AND GENERAL EXPENSES
Supervision
Salaries
Telephone expense
Office supplies
Special engineering
Social Security
Insurance - Buildings
Sales tax
105.
THE CITY OF SALINA
Saline County, Kansas
WATER AND SEWERAGE FUND
COMPARATIVE OPERATING EXPENSES STATEMENT
Schedule 5
(Cont'd.)
TOTAL OPERATING EXPENSES
December 31,
1975 1974
$ 45,000.00 $ 40,000.00
769. 4~- 2,107.20
l,346.35 20.6l
33,970.3L¡, 26,607.97
28,l08.63 21,975.93
l,lOO.OO 7,700.00
3,247.50 7,277.13
274.l2 570.42
9,381.00 6,900.00
20,977.50 18,265.00
l,605.55 2,229.70
212,899.00 199,577. 97
32,4l5.43 28,988.40
119,397.86 104,667.11
47,284.68 28,714.47
4,667.52 4,276.54
l,905.96 1,284.79
23,007.39 13,654.21
1,413.60 l,773.43
10,060.98 8,305.23
4,489.04 2,380.23
l6,162.2l 12,648.99
632.53 332.00
88.37
26l,525.57 207,025.40
$1,162,345.32 $1,019,945.44
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
Maintenance - Government Center
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
Maintenance - Buildings and grounds
Maintenance - Pumping stations
Maintenance - Sanitary sewers
Vehicle expense
Wearing apparel
Q's TV expenses
l06.
THE CITY OF SALINA
Saline County, Kansas
WATER AND SEWERAGE FUND
COMPARATIVE PLANT AND PROPERTY STATEMENT
December 31,
1975 1974
FURNITURE AND FIXTURES
$
88,067.68
$
87,460.68
PLANT, MAINS, EQUIPMENT AND OTHER
PROPERTY
Distribution
Manholes
Mains
Hydrants
Valves
Stand pipe
Sunset stand pipe
Meters
55,168.02 55,l68.02
1,906,428.22 1,915,870.28
186,116. l2 185,680.28
227,039.57 227,039.57
60,914.36 60,914.36
101,303.31 101,303.3l
406,2l9.04 394,953.11
2,943,188.64 2,940,928.93
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 3l4.724.28
16,532.86 16,532.86
3 , 725 . 48 3,580.40
18,976.l5 18,976.l5
28,545.49 28,545.49
36,601. 4l 36,601.4l
6,185.44 6,185.44
l5,l86.88 15,186.88
1,105,051. 95 1,105,051. 95
257,013.92 256,232.45
183,638.82 183,638.82
21,626.19 21,626.19
16,190.07 l6,190.07
124,802.70 124,802.70
36,654.09 36,654.09
1,870,731. 45 l,869,:304.90
Water Supply
Real estate
Pump house
Wells
Well pumps
Flow lines
Pumping Stations
Real estate
Improvements
Pump house
Reservoirs
Pumps
Venture meters
Suction lines
Water softener equipment
River intake pump
Underground reservoir
Land - Underground reservoir and
basins
Water supply exploration
Gypsum Hill water tower
High service pump
Schedule 5
(Con t 'd. )
Increase
or
(Decrease)
$
607.00
(9,442.06)
435.84
11,265.93
2,259.71
145.08
781.47
926.55
107.
THE CITY OF SALINA
Saline County, Kansas
WATER AND SEWERAGE FUND
COMPARATIVE PLANT AND PROPERTY STATEMENT
Schedule 5
(Cont'd.)
December 31,
1975 1974
Increase
or
(Decrease)
PLANT, MAINS, EQUIPMENT AND
PROPERTY (Cont'd.)
General Equipment
Storage building
Chlorinator equipment
Trucks and compressors
Laboratory equipment
Water office improvement
OTHER
Sewage Plant
Sewage plant and equipment
Sewage lines
$ l3,O72.04 $ l3,072.04 $
l7,032.73 17,032.73
173 , 308. 72 165,593.33 7,715.39
14,622.45 14,622.45
8,500.59 8,500.59
226,536.53 218,821.14 7,715.39
600,6l5.50 600,000.00 615.50
300,823.75 300,1323.75
90l,439.25 900,823.75 615.50
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
820,165.62 817,6l5.0l 2,550.61
542,913.63 542,913.63
520,511.67 494,2:19.l8 26,292.49
123,457.85 123,457.85
1,467,497.40 1,224,047.26 243,450.14
3,474,546.l7 3,202,252.93 272,293.24
9,731,166.32 9,447,355.93 283,810.39
$9,819,234.00 $9,534,816.61 $284,417.39
TOTAL PLANT, MAINS, EQUIPMENT
AND OTHER PROPERTY
TOTAL PLANT AND PROPERTY
108.
THE CITY OF SALINA
Saline County, Kansas
INVESTMENTS
December 31, 1975
FUNDS:
Parking Meter
Sanitation
Street Machinery
Cemetery Endowment
Mausoleum Endowment
Firemen's Pension
Policemen's Pension
Federal Revenue Sharing
Water and Sewerage
Bond Reserve
System Reserve
Construction
$527,500.00
182,000.00
TOTAL
DETAIL OF INVESTMENTS:
Certificates of Deposit - First National Bank
and Trust Company
10651, dated 2-3-75, 5.8%, 1 year
10883, dated lO-1-75, 7 1/4%, 48 months
l0884, dated 1-29-75, 6.54%, 1 year
$350,500,,00
lO,OOO..OO
398,500..00
Certificate of D£posit - Planters State Bank
5830, dated 1-29-75, 6.369%, 1 year
583l, dated l-29-75, 6.369%, 1 year
l56 ,400.00
119,265.00
Certificate of Deposit - National Bank of America
800, dated ll-6-75, 5.602%, 90 days
Certificate of Deposit - First State Bank and
Trust Company
1622, dated 10-7-75, 6.547%, 9l days
Savings Account - Homestead Savings and Loan
47651-M, 5.25%
Savings Account - Security Savings and Loan
6091, 5.25%
Savings Account - Colonial Savings and Loan
H-31526,5.25%
TOTAL
Schedule 6
Cost
$
35,000.00
60,000.00
25,000.00
22,600.00
l6,900.00
156,400.00
119,265.00
209,978.00
709,500.00
lO,OOO.OO
$1,364,643.00
$
759,000.00
275,665.00
lOl,355.00
108,623.00
40,000.00
40,000.00
40,000.00
$1,364,643.00
109.
BONDS OF INDEBTEDNESS
General Obligation
Flood control
Flood control
Flood control
Library
City-County Building
Park
Airport Park
Airport Park
Ash Street sewer
Park
Total General Obligation
Special Assessment
Curb, gutter, paving
Curb, gutter, paving
Curb, gutter, paving
Off street parking
Curb, gutter, paving
Curb, gutter, paving
Curb, gutter, paving
Curb, gutter, paving
Curb, gutter, paving
Curb, gutter, paving
Paving
Paving
Curb, gutter, paving
Curb, gutter, paving
Paving
Paving
Paving
Paving
Paving
Curb, gutter, paving
Total Special Assessment
TEMPORARY NOTES
Waterworks and Sewer
Sewer
Sewer
Total Temporary Notes
REVENUE BOND
Water and Sewer
Total
10.
THE CITY OF SALINA
Saline County, Kansas
STATEMENT OF INDEBTEDNESS
December 3l, 1975
Series
FL-178
FL-l86
FL-193
LB-200
CB-20l
PK-203
G-206
G-209
AS-210
PK-216
P-l83
P-185
P-l89
OFP-l90
P-l91
P-194
P-l97
P-l98
P -l99
P-202
P-204
P-205
P-207
P -208
P-211
P -2l2
P-213
P - 214
P-2l5
P-2l7
Date of
Issue
5- 5-58
6- l-6l
11- l-63
11- 1-65
11- 1-66
11- 1-66
l2- 1-67
lO- 1-68
l2- 1-68
4- l-74
l2- 1-59
11- l-60
11- l-61
11- 1-62
11- 1-63
11- 1-63
11- l-64
11- l-65
11- l-65
11- l-66
11- l-67
11- l-67
11- l-68
11- 1-68
l2- l-68
4- 1-70
12- 1-70
l2- l-71
l- 1-74
10- 1-75
4-23-73
11-l8 - 74
11-18 - 74
7- 1-61
Schedule 7
Interest
Rate
2 - 3
3 - 3 1/2
2 7/8 - 3 1/2
3.3 - 3.5
3 3/4 - 5
3.80
4.21
4.21
5.25
4.1 - 4.2
4
- 3 l/2
- 3
- 3
- 3
- 3 1/2
- 3 1/2
- 3 3/8
- 3.3
- 5
- 4.5
- 4.5
3.375
2 3/4
2 3/4
2 1/2
2 1/2
3 1/8
2 3/4
3 1/4
3.25
3.75
3.70
2.70
4 1/4
3.90
5.25
5 1/4 - 6
4.5 - 4.7
3 1/2 - 3 5/8
4.10 - 4.75
5.38 - 5 - 5.25
3 1/2 - 5
THE CITY OF SALINA
Saline County, Kansas
STATEMENT OF INDEBTEDNESS Schedule 7
December 3l, 1975
Amount Outstanding 1975 Outstanding
Issued l2-3l-75 Issued Payments l2-3l-75
$ 666,000.00 $ l32,000.00 $ $ 33,000.00 $ 99,000.00
1,132,000.00 400,000.00 55,000.00 345,000.00
260,000.00 130,000.00 13,000.00 117,000.00
675,000.00 395,000.00 35,000.00 360,000.00
l,lOO,OOO.OO 715,000.00 55,000.00 660,000.00
150,000.00 45,000.00 l5,000.00 30,000.00
75,000.00 59,000.00 3,000.00 56,000.00
75,000.00 59,000.00 3,000.00 56,000.00
l31,385.l7 79,000.00 13, 000. 00 66,000.00
100,000.00 100,000.00 10,000.00 90,000.00
4,364,385.17 2,114,000.00 235,000.00 1,879,000.00
402,737.72 120,000.00 20,000.00 100,000.00
55l,385.64 189,000.00 27,000.00 162,000.00
605,942.89 240,000.00 30,000.00 2l0,000.00
l,375,365.60 550,000.00 68,000.00 482,000.00
456,283.76 l80,000.00 23,000.00 l57,000.00
986,2l8.l5 490,000.00 47,000.00 443,000.00
630,000.00 60,000.00 60,000.00
265,000.00 l45,000.00 15,000.00 130,000.00
360,000.00 70,000.00 35,000.00 35,000.00
340,000.00 95,000.00 35,000.00 60,000.00
155,000.00 95,000.00 lO,OOO.OO 85,000.00
325,000.00 l20,000.00 30,000.00 90,000.00
58,267.56 43,000.00 3,000.00 40,000.00
376,222.70 l80,000.00 40,000.00 140,000.00
170,813.64 11 0, 000. 00 15,000.00 95,000.00
79,481. 71 64,000.00 4,000.00 60,000.00
l47, 101. 8l 105,000.00 15,000.00 90,000.00
245,861. 00 200,000.00 25,000.00 175,000.00
250,736.00 250,736.00 25,736.00 225,000.00
428,000.00 428,000.00 428,000.00
8,209,418.18 3,306,736.00 428,000.00 527,736.00 3,207,000.00
247,592.60
206,255.14 206,255.14 206,255.14
119,008.00 119,008.00 119,008.00
572,855.74 325,263.14 325,263.14
3,600,000.00 2,095,000.00 135,000.00 l,960,000.00
$l6,746,659.09 $7,840,999.14 $428,000.00 $1,222,999.1'! $7,046,000.00
111.
THE CITY OF SALINA
Saline County, Kansas
STATEMENT OF INDEBTEDNESS
December 3l, 1975
Schedule 7
(Cont' d.)
Principal
Interest
Total
Fiscal Year
1976
1977
1978
1979
1980
To Maturity
Tota Is
$ 720,000. 00 $193,628.38 $ 913,628.38
708,000.00 16l,017.71 869,Ol7.71
667,000.00 135,008. 27 802,008.27
607,000.00 110,448.10 717,448.l0
570,000.00 87,840.45 657,840.45
1,814,000.00 203,673.45 2,Ol7,673.45
$5,086,000.00 $891,616.36 $,5,977,6l6.36
112.
THE CITY OF SALINA
Saline County, Kansas
RECONCILIATION - FISCAL AGENCY BALANCE
December 31, 1975
Fiscal Agency Balance, December 31, 1975
Coupon
Bond Series Number Bond Number Details
--
Series P-194 l8 935-940 5 @ $15.63
Series OFP-190 24 1172 1 @ 15.00
Series OFP-l90 25 995-1000 6 @ 14.37
Series OFP-190 25 1047-l060 14 @ 14.37
Series OFP-l90 25 1172 1 @ 15.00
Series OFP-190 25 1320-1321 2 @ 15.00
Series CB-20l 17 l63 1 @ 95.00
Series Water and Sewage 28 1801-l8l5 15 @ 17.50
Series Water and Sewage 28 1911-l930 20 @ 17.50
Series Water and Sewage 28 203l-2040 10 @ 18.00
Series Water and Sewage 28 2081-2085 5 @ l8.00
Series FL-l78 34 622-627 6 @ l5.00
Series G-209 13 52-57 6 @ 21.25
Series G-209 13 64-75 12 @ 21.25
Series P-189 28 5l6-520 5 @ l7.50
Series OFP-l90 26 859-878 20 @ 13.75
Series OFP-190 26 995-1000 6 @ l4.38
Series OFP-l90 26 l047-l060 14 @ 14.38
Series OFP-l90 26 1172 1 @ 15.00
Series OFP-190 26 1274-1283 lO @ 15.00
Series P-l91 26 397 -40l 5 @ l5.00
Series P-19l 26 408-412 5 @ 15.00
Series P-l91 26 435-444 10 @ l5.00
Series FL-l93 24 242-246 5 @ 15.63
Series P-l94 24 884-887 4 @ 15.63
Series P-l94 24 925-934 10 @ l5.63
Series CB-20l 18 163 1 @ 95.00
Series P-183 32 328-332,338-342 lO @ 18.75
Series P-2l2 11 16-19,40-43, 52-55 12 @ 2'7.50
Series P-212 11 61-79 19 @ 30.00
Series P-2l2 16-19 4 @ lO.OO
Series P-213 11 l03 -112 10 @ 23.13
Series OFP-190 26 1113-1137 25 @ 15.00
Total
Schedule 8
$9,076.42
Amount
per Books
$
78.l5
l5.00
86.22
201. l8
l5 . 00
30.00
95.00
262.50
350.00
180.00
90.00
90.00
127.50
255.00
87.50
275.00
86.28
20l.32
15.00
l50.00
75.00
75.00
150.00
78.15
62.52
156.30
95.00
187.50
330.00
570.00
4,000.00
231. 30
375.00
$9,076.42
113.
General Liability
Water and Sewage Department
Golf Course
Owners', Landlords' and Tenants'
Liab i li ty
Kenwood Park Grandstand
Salina Community Theatre
Lakewood Park Boat
Concession and Lodge
Memorial Hall
Landfi 11
Swimming Pools
Sanitation
City Building, Equipment, etc.
90% co-insurance
Depositor's Forgery Bond
Police Department Camera Equipment
Boiler and Machinery Policy
Vehicle Insurance Policy
Automobile Insurance
Workmen's Compensation - Employers
Liability
Water and Sewage Department
All Departments except Water
and Sewage, and Civil Defense
Money and Securities Policy
THE CITY OF SALINA
Saline County, Kansas
INSURANCE COVERAGE
December 3l, 1975
Type of Coverage
Bodily injury
Property damage
Bodily injury/property damage
Fire and lightning
Extended coverage, vandalism
and malicious mischief
City of Salina including
Water - Sewage
Scheduled property floater
Scheduled policy
Comprehensive
Medical payments
Uninsured motorists
Physical damage
Employers liability
Workmen's Compensation
Employers liability
Workmen's Compensation
Ins ide
Money and securities
Checks other than payroll
Outside
Money and securities
Checks other than payroll
Schedule 9
Amount
$
300/300,000.00
50/50,000.00
300/50,000.00
3,935,000.00
lO,OOO.OO
205.00
275,000.00
100/300/50,000.00
2,000.00
15/30,000.00
60/l80,000.00
100,000.00
Legal Limit
lOO,OOO.OO
Legal Limit
l5,000.00
10,000.00
15,000.00
lO,OOO.OO
114.
THE CITY OF SALINA
Saline County, Kansas
FIDELITY BONDS
December 31, 1975
Schedule 10
Effective Expiration
Name Title Date Date Amount
Honesty Blanket Bond Public Employees 6- l-75 6- l-76 $lO,OOO.OO
Norris P. Olson City Manager 5- l-75 5- 1-76 5,000.00
Melvin E. Abbott City Treasurer 3-21-75 3-21-76 50,000.00
Gene Penland Municipal Court Judge 5- 1-75 5- l-76 l,OOO.OO
Donald L. Harrison City Clerk and Director
of Finances 2-20-75 2-20-76 5,000.00
Robert C. Ca ldwe11 City Commissioner 4-l6-73 4-16-77 10,000.00
Keith Duckers City Commissioner 4-21-75 4-16-79 10,000.00
Gerald F. Simpson City Commis&ioner 4-2l-75 4-16-79 10,000.00
William Usher City Commissioner 4-16-75 4-16-77 lO,OOO.OO
Jack Weisgerber City Commissioner 4-16-73 4-16-77 lO,OOO.OO
115.
COVERAGE PROVIDED:
F.D.I.C.
Security Pledged
Tota 1
Securing:
Bank Statement and
Savings Account
Balances
Certificates of
Deposit
Total
Unsecured
t-'
t-'
(J"I
THE CITY OF SALINA
Saline County, Kansas
FUNDS ON DEPOSIT COMPARED WITH DEPOSITORY SECURITY
December 31, 1975
Schedule II
First National First State Homestead Security Colonial
Bank and Bank and National Planters Savings Savings Savings
Trust Trust Bank of State and Loan and Loan and Loan
Company Company America Bank Association Association Association
$ 140,000.00 $140,000.00 $ 140,000.00 $ l40,000.00 $40,000.00 $40,000.00 $40,000.00
1,l90,000.00 335,000.00 942,000.00 1,080,000.00
1,330,000.00 475,000.00 1 J282, 000.00 1 ,220,000.00 40,000.00 40LOOO.00 40,000.00
507,838.69 210,879.22 597,810.49 540,9l8.45
759,000.00 108,623.00 lOl,355.00 275,665.00
1,266,838.69 3l9,502.22 699,165.49 816,583.45
$- - $ - $ - $
40,000.00
40,000.00
40,000.00
40,000.00
40,000.00
40,000.00
$
$
$
THE CITY OF SALINA
Saline County, Kansas
MUNICIPAL
COURT
Schedule l2
SUMMARY OF ASSESSMENTS, DISBURSEMENTS,
AND UNCOLLECTED CASE BALANCE
December 31,
Uncollected Case Balance, January 1,
Assessments
Fines assessed
Court costs assessed
Parking violations assessed
Reinstated
Total Assessments
Beginning Balance and Assessments
Disbursements
Fines suspended
Fines worked out
Fines dismissed
Cash collected
Total Disbursements
Uncollected Case Balance, December 31,
1975 1974
$ 13,643.50 $ 19,266.00
l23,509.00 l37,184.34
7,050.00
29,294.97 26,673.55
557.00 692.00
l53,360.97 l71,599.89
l67,004.lj.7 190,865.89
724.00 3,841. 00
l,340.00 2,l56.00
5,391.50 5,704.00
150,900.97 l65, 521. 39
158,356.L~7 177 ,222.39
$ 8,648.00 $ 13,643.50
117,
STATE OF
KA NSAS
STATUTORY COMPLIANCE QUESTIONNAIRE
City of
Sa lina ,
--,-----
Kansas
For
the year
ended :Q.e~C~1ll~e_~_31,
1975
Prescribed By
Director of Accounts and
Reports
~'arch
19,
1976
THIS QUESTIONNAIRE
SHALL BE MADE A PART OF THE AUDITED FINANCIAL STATEMENT
Instructions
If the answer to any question indicates statutory violation,
the n,atter should be fully discu~sed in the comments section.
Questions are designed to be ans'v.'ered yes or no. "¡-¡ot
Applicable" is not a useful answer. Independent auditors should
amend questions which ào not exactly fit a particular city so
that substitute or supple,"entary provisions of the statutes or
local regulations are reflected in the question and an~wered by
the auditor. See Part V, Section C, Paragraph 2 of the Min"-rr,um
.s_t~!1_a <:~ ~~a.i!:. P JO_9:':. C:ITI.'
C-l
GENERAL
--,---
1.
Was there an adequate system of internal control,
properly maintained
(K.5.A.
12-101)?
2.
liquid
Were
assets accounted for properly
(K.5.A .
21-3701 and 21-3703)?
3.
fixed assets accounted
Were
for properly
(K. 5. A.
12-101)?
4.
Did the district or county attorney's copy of the
audited
financial
statement include a copy of this
audit questionnaire
(K.5.A.75-1126)?
5.
Were audit adjustments
to correct erroneous or un-
lawful
transactions placed on the books of account
during the course of the examination,
whenever
possible
(2<:aw Va~2'èX. )~~~~nage J:J.L".~~~L<:~ ~.
~.i~fT1~'
141 Kan.
623)?
6.
income
Was
from investments accounted
for and
credited to proper
funds
(K.5. A.
10-131 and 12-1675)?
7.
Were all boards,
commissions,
departments,
or s ub-
divisions of City audited?
(If not,
give reason for
75 -11177) §_Eò¡:>a.E~~~~~dit~_-
~:Fü:'~IIl~Lê_Re 1 i e L~ê§.<:>Çi.~f:i 011,,- _The_~a_l in~_Coun!y:-Ci ty
their omission, K.5.A.
_B:\ÜLd_in~j~.l.,ttbQ.r:LtY-~_JQiIlt_CitY~COJJIl1;:y .R~<'l Ltb~ ItQ~trd,
~li!1~~_i_rp_~!:~~A.t!.~ ~~:t; i !=)' L~a1- i 1.1él-li?tl~il1g .A.~tþ ()~i t y
8.
Were expenditures
for the
library made on order of
the library board
Not Audited -
Separate Audit
(K. 5. A.
12-1225)?
9.
Were funds of
the firemen's relief
association
invested
(K.5.A.
40-1706)
or disbursed as authorized
(K. 5..11.
40-1707)7
10.
Were disbursements
from the band
fund made
in
accordance with the terms
of a written contract
with the band
(K.S.A.
12-14204)7
11.
interfund transactions made upon
Were
legislative
authority
(K.S.A .
79-2934)?
12.
Do the minutes contain an
adequate record of the
proceedings of the governing body
(K.5.A .
13-518,
13-2106,
etc.)?
tiEs; [Nol
W ~ I
[jJ II
UU =--J
LX]
,
L_-
[XI I=J
Q:j rt
[~ f=-Xl
[ I
r~l
[~U
í-,
LxJ
,-'-,
rX]
C'
[XJ
¡--,
C -2
13.
~ere the minutes properly approved by the govercing
body
(K. 5. A.
13-518,
13-2106,
etc.)?
14.
Were the directives of
the governing body with
fi-
nancial
import carried out
(K.5 .A.
12-101)?
15.
Were depositories designated for all
city officials
receiving public moneys
(K,5. A.
9-1401)?
16.
Were all public n,oneys deposited
in desi9nated de-
positories
(K.5.A.9-1401)?
17.
Are bank deposits of all
city officials adequately
secured
(K.5.A.9-1402)?
18.
Did the governing body approve collateral
security
and personal bonds furnished to secure deposits
(K. 5, A.
9-1402)?
19.
Are fidelity bonds and
insurance policies properly
filed
(K. 5. A.
13-518,
13-2106,
etc.)?
20.
investments made in accordance with "Ho¡nerule
Were
Powers"
statutory provisions
(K.5 ,A.
10-131)?
or
21.
Were proceeds
from city obligations expended
for
authorized purposes
(K .5 .A.
10-117,
etc.)?
22.
sinking or reserve funds
created and used
in
¡-Iere
accordance with statutory provisions
(K, 5, A.
10-]13,
etc) ?
23.
¡':ere claims
itemized,
internally audited and approved
as provided by
law
(K.5 ,A .
]2-105b)?
24.
Did the governing body approve a budget appropriating
by funds as required by the budget
Jaw
79-
(K. 5, A.
2925 et.
~ e-'3,' ) ?
25.
Were expenditures
from city
in coJf,pli¿r.ce
fuiJds "",de
with the budget
(K, 5. A.
79-2935)?
law
26.
ex¡:.enditures
from city
in
cú¡;,pl i "nee
funds "-,,,de
~:er e
with the cash-basis law
(K ,5 ..1\ .
10-1113)?
CITY CLERK
27.
Did Clerk maintain a fund
ledger
(K,5. A.
10-1117)?
28.
Does clerk ~aintaln required
fund Encu,,-brance rE-
cords
(K. 5 ,A.
10-1117)?
¡,~~ 5~ i!iOl
L_-
[xJ L=J
Ix] ¡-'î
.--~
f.I] C, I
Lxl '-,
._-
r-l I~l
XJ
CXJ [~
[xl C-J
[xJ c.J
r--l I,~-J
x-
[u
¡--l
I'-l
_JC
¡--I
I -1 [J
x-
Ix] [-J
r~xJ 1 -
í)(J
[~J
r::xJ
C::J
C-3
39.
4 O.
41.
29.
Did Clerk open
and keep an account of
each fund
showing the unencumbered budget balance as required
(K, S. A.
79-2934) ?
30.
¡-¡as the fiscal
agency balance reconciled with out-
standing matured bonds and coupons
(K.S.A.13-518,
13-2106,
etc.)?
31.
Were unpaid
special
assessments certified
to the
County Clerk to be placed on tax roll
(x. S. A.
12-
608,
l2-6alO,
etc.)?
CITY TREASURER
---- ----'--~-----"-
32.
Did banks furnish monthly
statements of daily bal-
ances
(K.S.A.13-518,
etc.)?
13-526,
33.
Were City funds disbursed as provided by K,5.A.
12-105a.
105b and 10-801 et
sE-']'?
34.
Did the City"Treasurer maintain records
independently
of those maintained by the City Clerk
(K ,5 ,A .
10-]]18)?
35.
Were there frequent
reconciliations betwEen the
City Treasurer and
the City Clerk
(K, 5. A.
13-518;
I 3~ 'J 2 6 ;
No separate records maintained
etc.)?
36.
Did the Treasurer maintain
a chronological
record
of collateral
securities pledged to SEcure deposits
(X. 5. A.
9-1405)?
37.
Did the City Treasurer pay over
to Library Treasurer
the
funds appropriated and collected
for maintenance
of such public library
Separate levying
unit
(X .5 .A .
12-1226)?
38.
Did
the City Treasurer publish c¡ualter1y reports as
rccquired
(X, S.A .
12-1608)?
EN'TEKPkJ 5E
(UTJLJTY)
F Uti D5
- --- -----
--- - ,- --,-,-
Were operations of these
fur.ds "',uògeted
(K,5,A.
79-2925)?
Were transfer5 of utility
"surpluses" anticipated
in the current budget
(K ,5 .A.
12-825d)?
Were utility
fund
transfers "",de
in cc~pliance with
statutory provisions
(X. 5. A.
10-1204,
12-H2Sd and
K,5.A.
79-2935)?
5J--SJ
Œ~~J
'--1
"x-
'I
r-l
-X-
[I
[Kl
CJ
[;U D
DO LJ
I-] [KJ
L=_~]
0
LSJ
1- =J
LJ
,- -,
I=i]
l
Lx]
[=J
\---\
-x..
[:-]
[](;
1-1
C -4
IC
" L . I
42.
v.'dS petty cdsh
l2-825a)
or
as provided by
fund confined to statutory use
(K.S.A.
43.
Were charges
for utility services
local home rule?
in accordance with
rates
fixed by ordinance
in the customers' deposit fund equal
12-822)?
44.
Did the balance
the amount of deposits in effect
45.
Was interest credited on
quired by
statute
(K. 5 - A.
(K ,5.A.
10-1202,
12-829, etc.)?
(K.5.A.
12-822)?
œposits annually as re-
COI111ENT5
,-,--- -~---
Interest paid on with-
drawal
ú~~
~~
ex] [I
[X] CJ
LX] CJ
[:=J [iJ
c-s