Audit - 1980
CITY OF SALINA
Salina, Kansas
REPORT ON EXAMINATION
December 31, 1980
KENNEDY AND COE
Certified Public Accountants
Salina, Kansas
Exhibit A
Exhibit A-l
Exhibit A-2
Exhibit A-3
Exhibit A-4
Exhibit A-5
Exhibit A-6
Exhi bit A- 7
Exhibit A
Exhi bit B
Exhibit C
Exhibit D
Schedule 1
CITY OF SALINA
Salina, Kansas
TABLE OF CONTENTS
ACCOUNTANTS' OPINION
BALANCE SHEETS AND STATEMENTS OF REVENUES AND EXPENDITURES
COMPARED WITH BUDGET AND CHANGES IN FUND BALANCES
GENERAL FUND
SPECIAL REVENUE FUNDS
DEBT SERVICE FUND
CAPITAL PROJECTS FUND
ENTERPRISE FUNDS
INTRAGOVERNMENTAL FUND
TRUST AND AGENCY FUNDS
Notes to Financial Statements
SEPARATE FINANCIAL STATEMENTS - WATER
AND SEWERAGE DEPARTMENT
ACCOUNTANTS' OPINION
BALANCE SHEET
INCOME STATEMENT
STATEMENT OF CONTRIBUTIONS AND RETAINED EARNINGS
STATEMENT OF CHANGES IN FINANCIAL POSITION
Notes to Financial Statements
Schedule of Revenues and Expenses Compared with Budget
Page
1-2
3-5
6-21
22-23
24
25-30
31
32- 38
39-41
42
43
44
45
46
47-48
49
Table of Contents
KENNEDY
AND
CaE
CERTIFIED PUBLIC ACCOUNTANTS
HOME OFFICE,
OFFICES IN
P O. BOX 1179
KANSAS
SALINA. KANSAS 67401
NEBRASKA
913-825-1561
OKLAHOMA
COLORADO
To the Mayor and
The Board of City Commissioners:
~~e have examined the balance sheets as of December 31, 1980, and the statements
of revenues and expenditures compared with budget and changes in fund balance
for the year then ended of the individual funds of the City of Salina, Kansas.
Our examination included all funds and account groups except the
- Saline County-City Building Authority and the Joint City -
County Board of Health, which we have previously examined
and reported on separately.
-Firemen's Relief Association, Salina Recreation Commission, and
the Salina Airport Authority, which were examined by other
auditors who issued their separate reports.
- General fixed assets and general long-term debt account groups,
which are not maintained by the City.
Our examination was performed in accordance with generally accepted auditing standards
and with the provisions of the Minimlll1l Standard Audit Program approved by the StaDe
Municipal Accounting Board, and accordingly included such tests of the accounting
records and such other auditing procedures as we considered necessary in the circmm-
stances.
The City has not prepared combined financial statements that show the financial
position of the City of Salina, Kansas at December 31, 1980, and the results of
its operations and the changes in financial position of its proprietary fund types
for the year then ended, as required by generally accepted accounting principles.
Thus, in our opinion, the accompanying financial statements do not present fairly
the financial position and results of operations of the City of Salina, Kansas, in
accordance with generally accepted accounting principles.
The City of Salina maintains its accounting records on the basis of cash receipts
and disbursements, modified by recording enclll1lbrances as more fully explained in
Note 1. The accompanying financial statements of the individual funds have been
prepared on the same basis and do not purport to show financial position and results
of operations in accordance with generally accepted accounting principles.
The financial statements of the enterprise funds are maintained in accordance with
the method of accounting described in the preceding paragraph; however, separate
financial statements of the water and sewerage fund prepared from the separate
accounting records maintained by the Water and Sewerage Department, which more
nearly conform to generally accepted accounting principles for enterprise funds are
presented on pages 43 to 49 and our opinion on these separate financial statements
is included thereon on page 42.
-1-
MEMBERS OF, AMERICAN INSTITUTE OF CERTIFIED PUBLIC ACCOUNTANTS
SEC AND PRIVATE COMPANIES PRACTICE SECTIONS OF AICPA
The accompanying financial information for 1979 is not necessary for a fair pre-
sentation of the financial statements of the individual funds for 1980, but is
presented as additional analytical data. The financial information for 1979 was
obtained from our report on examination of the City of Salina, Kansas, dated July 14,
1980, which should be referred to for additional disclosures and notes required by
generally accepted accounting principles.
Respectfully submitted,
Salina, Kansas
June 1, 1981
I)~~{l~
~\3.(]~r~~~. C.P.A.
Certified Public Accountant in charge
of and actively engaged on this audit.
-2-
CITY OF SALINA
Salina, Kansas
GENERAL FUND
BALANCE SHEET
December 31, 1980
(With comparative figures for the preceding year)
Cash and investments
Encumbrances outstanding
Deferred revenues
Fund balance
ASSETS
1980
LIABILITIES AND FUND BALANCE
$569.786.69
Total Liabilities and Fund Balance
*
*
*
)~
*
)~
GENERAL FUND
104,198.61
51,928.76
413,659.32
$569.786.69
STATEMENT OF REVENUES AND EXPENDITURES COMPARED
WITH BUDGET AND CHANGES IN FUND BALANCE
Year Ended December 31, 1980
(With comparative figures for the preceding year)
Revenues
Current tangible tax
Current intangible tax
Delinquent taxes
Bingo gross receipts tax
City liquor tax
Liquor enforcement tax
Sales tax
State shared taxes
Auto dealers tax stamps
Bicentennial Center
Highway maintenance
Licenses, fees and per-
mits
Municipal court fines
Franchise taxes
Rents and concessions
Interest from investments
Actual
$1, 795, 784.54
399,754.43
41,022.71
10,259.02
51,303.30
184,081.07
130,902.55
3,553.42
3,090.00
147,112.73
308,107.50
709,058.44
9,881. 05
186,311.00
1980
Budget
$1,892,752.00
347,000.00
28,300.00
9,300.00
70,000.00
186,420.00
128,460.00
3,000.00
181,740.00
255,240.00
746,500.00
8,180.00
40,000.00
(Over) Under
Budget
$ 96,967.46
(52,754.43)
(12,722.71)
(959.02)
18,696.70
2,338.93
(2,442.55)
(3,553.42)
(90.00)
34,627.27
(52,867.50)
37,441. 56
(1,701. 05)
(146,311. 00)
Exhibit A-l
1979
$528.834.07
47,089.25
50,464.47
431,280.35
$528. 834...Q2
1979
Actual
$1,780,486.06
370,594.66
32,315.10
9,176.06
8,350.21
169,255.00
118,518.91
7,160.98
173,089.13
3,090.00
121,383.48
299,820.71
619,634.94
8,589.59
56,284.90
-3-
CITY OF SALINA
Salina, Kansas
GENERAL FUND
Exhibit A-l (Contd.)
STATEMENT OF REVENUES AND EXPENDITURES COMPARED
WITH BUDGET AND CHANGES IN FUND BALANCE
Year Ended December 31, 1980
(With comparative figures for the preceding year)
Revenues (Contd.)
Services and sales
Fire protection - Out-
side city limits
Reimbursement of expen-
ditures
Transfers from other
funds
Total Revenues
Expenditures
Department
City Commission
City Manager
City Clerk
City Attorney
Municipal Court
City Building
Engineering
Fire
Inspection
Park
Police
Street*
Human Relations
Traffic
Bicentennial Center
Swimming Pools
Administration and
Planning
Insurance and
Contingencies
Arts Commission
Cemetery
General Improvement
Hlll1lan Resources
Public Health
Industrial Development
Noxious Weeds
Tree Maintenance
Floodworks
Total Expenditures
Actual
$
157,426.69
61,751.31
18,988.33
231,303.29
4,449,691. 38
47,354.40
75,724.77
169,039.57
39,539.88
44,849.54
92,280.99
122,539.10
1,049,361.15
75,552.80
239,009.80
1,296,108.57
484,741. 95
34,952.07
59,057.74
31,330.91
107,400.32
114,092.38
43,978.53
41,370.30
33,558.27
26,958.51
95,000.00
20,000.00
43,691. 42
4,387,492.97
1980
Budget
$
157,610.00
45,000.00
17,000.00
215,000.00
4,331,502.00
83,170.00
77,640.00
171 , 2 30 . 00
37,630.00
47,840.00
87,930.00
152,250.00
1,056,530.00
96,170.00
269,780.00
1,304,490.00
496,860.00
34,400.00
65,290.00
29,960.00
127,080.00
31,300.00
45,210.00
40,370.00
55,100.00
26,860.00
100,000.00
20,000.00
45,000.00
4,502,090.00
(Over) Under
Budget
$
183.31
(16,751. 31)
(1,988.33)
(16,303.29)
(118,189.38)
35,815.60
1,915.23
2,190.43
(1,909.88)
2,990.46
(4,350.99)
29,710.90
7,168.85
20,617.20
30,770.20
8, 381. 43
12,118.05
(552.07)
6,232.26
(1,370.91)
19,679.68
(82,792.38)
1 , 231. 47
(1,000.30)
21,541. 73
(98.51)
5,000.00
1,308.58
114,597.03
1979
Actual
$
134,890.19
53,816.19
11,047.37
180,000.00
4,157,503.48
82,816.38
62,077.95
141,798.16
38,548.70
47,887.66
86,17 8.54
134,023.48
870, 945. 98
87,087.45
206,082.60
1,121,206.77
400,563.87
30,828.30
58,342.05
198,714.30
33,366.27
106,135.04
228,790.82
14,215.00
37,922.89
47,266.21
34,000.00
14,910.81
18,421. 16
11,347.56
40,479.75
4,153,957.70
-4-
CITY OF SALINA
Salina, Kansas
GENERAL FUND
Exhibit A-l (Contd.)
STATEMENT OF REVENUES AND EXPENDITURES COMPARED
WITH BUDGET AND CHANGES IN FUND BALANCE
Year Ended December 31, 1980
(With comparative figures for the preceding year)
1980
Revenues Over (Under)
Expenditures
Budget
(Over) Under
Budget
1979
Actual
Actual
$
62,198.41 ($
170.588.00) ($232.786.41) $
3,545. 78
Fund Balance, January 1
Transfer of cumulative
net revenues over expen-
ditures of the
Bicentennial Center
through December 31,
1979 to a separate enter-
prise fund established
to account for the oper-
ations of the Bicentennial
Center (88,987.57)
Transfer of residual equity
in the Human Resources
and Paper Recycling funds
at December 31, 1980
Adjustment for cumulative
net revenues over expen-
ditures of the Bicentennial
Center to August 15,
1979
Adjustment for prior year
encumbrances
431,280.35
311,732.66
9,102.26
114,612.74
65.87
1,389.17
Fund Balance, December 31 $
413.659.32
$
431.280.35
*Street Department expenditures include $55,000.00 transferred to the Street
Machinery Fund.
See accompanying notes to the financial statements
which are an integral part hereof.
-5-
CITY OF SALINA
Salina, Kansas
SPECIAL REVENUE FUNDS
Exhibit A-2
EMERGENCY PREPAREDNESS
BALANCE SHEET
December 31, 1980
(With comparative figures for the preceding year)
ASSETS
1980 1979
lli~ $546.16
--
$76.68 $546.16
Cash and investments
Fund balance
LIABILITIES AND FUND BALANCE
*
>~
*
*
*
*
EMERGENCY PREPAREDNESS
STATEMENT OF REVENUES AND EXPENDITURES COMPARED
WITH BUDGET AND CHANGES IN FUND BALANCE
Year Ended December 31, 1980
(With comparative figures for the preceding year)
Revenues
Other apportionments and grants
Matching funds from the State of
Kansas
Reimbursement of expenditures
Total Revenues
Actual
1980
(Over) Under
Budget Budget
1979
Actual
$36,250.00 $ - ($36,250.00) $34,165.00
21,949.68 (21,949.68) 22,000.04
2,647.34 (2,647.34) 17 .50
60,847.02 (60,847.02) 56,182.54
Expenditures
Personal services
Contractual services
Materials and supplies
Sundry expenditures
Capital outlay
Total Expenditures
38,077.28 (38,077.28) 33,335.35
19,185.72 (19,185.72) 17,423.81
3,125.50 (3,125.50) 2,346.41
68.00 (68.00) 75.00
860.00 (860.00) 3,300.93
61,316.50 (61,316.50) 56,481.50
(469.48)$ $ 469.48 (298.96)
546.16 845.12
$ 76.68 $ 546.16
Revenues Over (Under) Expenditures
Fund Balance, January 1
Fund Balance, December 31
-6-
CITY OF SALINA
Salina, Kansas
SPECIAL REVENUE FUNDS
Exhibit A-2 (Contd.)
STREET MACHINERY
BALANCE SHEET
December 31, 1980
(With comparative figures for the preceding year)
1980
1979
ASSETS
Cash and investments
$89.322.90,
..t32.938.50
LIABILITIES AND FUND BALANCE
Fund balance
$89.322.90;
$32.938.50
*
*
*
*
*
*
STREET MACHINERY
STATEMENT OF REVENUES AND EXPENDITURES COMPARED
WITH BUDGET AND CHANGES IN FUND BALANCE
Year Ended December 31, 1980
(With comparative figures for the preceding year)
Actual
1980
(Over) Under
Budget Budget
1979
Actual
Revenues
Interest from investments
Transfer from General Fund
Total Revenues
$ 1,384.40 $
55,000.00
56,384.40
($ 1,384.40) $ 1,352.80
(55,000.00)
(56,384.40) 1,352.80
Expenditures
Revenues Over (Under) Expenditures
56,384.40 $
- ($56.384. 'ill)
1,352.80
Fund Balance, January 1
32,938.50
31,585.70
Fund Balance, December 31
..t89.322.90
$32.938.50
-7-
CITY OF SALINA
Salina, Kansas
Exhibit A-2 (Contd.)
SPECIAL REVENUE FUNDS
SPECIAL GASOLINE TAX
BALANCE SHEET
December 31, 1980
(With comparative figures for the preceding year)
Cash and investments
Encumbrances outstanding
Fund balance
ASSETS
1980 1979
$2.563.74 $50.261. 86
882.10 1,560.54
1,681. 64 48,701.32
$2.563.74 $50.261. 86
LIABILITIES AND FUND BALANCE
Total Liabilities and Fund Balance
*
*
*
*
*
*
SPECIAL GASOLINE TAX
STATEMENT OF REVENUES AND EXPENDITURES COMPARED
WITH BUDGET AND CHANGES IN FUND BALANCE
Year Ended December 31, 1980
(With comparative figures for the preceding year)
Revenues
Special gasoline tax
Pothole money
Total Revenues
Expenditures
Personal services
Contractual services
Materials and supplies
Transferred to General Fund
Capital outlay
Total Expenditures
Revenues Over (Under) Expendi-
t ures
Fund Balance, January 1
Fund Balance, December 31
1980
(Over) Under 1979
Actual Budget Budget Actual
$380,041. 78 $400,000.00 $19,958.22 $375,223.26
41,256.68
380,041. 78 400,000.00 19,958.22 416,479.94
29,375.12 29,220.00 (155.12) 25,822.03
111,312.05 155,000.00 43,687. 95 174,394.49
83,205.90 79,590.00 (3,615.90) 74,764.98
180,000.00 180,000.00 180,000.00
23,168.39 22,500.00 (668.39) 24,820.76
427,061. 46 466,310.00 39,248. 5,~ 479,802.26
(47,019.68) ($ 66.310.00) ($ 19 . 2 90. 32) (63,322.32)
48,701.32 112,023.64
$ 1. 681. 64 $ 48.701.32
-8-
CITY OF SALINA
Salina, Kansas
SPECIAL REVENUE FUNDS
Exhibit A-2 (Contd.)
FEDERAL REVENUE SHARING
BALANCE SHEET
December 31, 1980
(With comparative figures for the preceding year)
Cash and investments
ASSETS
Encumbrances outstanding
Fund balance
LIABILITIES AND FUND BALANCE
Total Liabilities and Fund Balance
*
*
*
*
*
*
1980
1979
$52.709.68
$15.642.48
23,317.00
29,392.68
15,642.48
$52.709.68
$15.642.48
FEDERAL REVENUE SHARING
STATEMENT OF REVENUES AND EXPENDITURES COMPARED
WITH BUDGET AND CHANGES IN FUND BALANCE
Year Ended December 31, 1980
(With comparative figures for the preceding year)
1980
Actual
Budget
Revenues
Grants from Federal government $382,117.00 $406,200.00
Expendi t ures
Contractual services
Materials and supplies
Transfers to Hlll1lan Resources
Fund
Transfers to Bicentennial
Center
Capital outlay
Total Expenditures
40,815.32 34,000.00
11,547.97 14,280.00
30,000.00 71,200.00
250,000.00 250,000.00
36,003.51 36,720.00
368,366.80 406,200.00
Revenues Over (Under) Expenditures 13,750.20 $
Fund Balance, January 1
Adjustment for prior year encum-
brances
Fund Balance, December 31
15,642.48
$ 29.392.68
(Over) Under 1979
Budget Actual
$24,083.00 $375,452.00
(6,815.32) 291,293.00
2 , 7 32 . 03
41,200.00 90,845.00
716.49
37,833.20
382,138.00
($13.750.2(L)
(6,686.00)
21,798.48
530. 00
$ 15.642.48
-9-
CITY OF SALINA
Salina, Kansas
SPECIAL REVENUE FUNDS
Exhibit A-2 (Contd.)
SPECIAL RESERVE
BALANCE SHEET
December 31, 1980
(With comparative figures for the preceding year)
1980
ASSETS
Cash and investments
$40.949.39
LIABILITIES AND FUND BALANCE
Fund Balance
$40.949.39
*
*
*
)~
*
*
SPECIAL RESERVE
STATEMENT OF REVENUES AND EXPENDITURES COMPARED
WITH BUDGET AND CHANGES IN FUND BALANCE
Year Ended December 31, 1980
(With comparative figures for the preceding year)
Actual
1980
(Over) Under
Budget Budget
Revenues
Interest from investments
$ 2,000.26 $
- ($2,000.26)
Expenditures
Revenues Over (Under) Expenditures
2,000.26 $
- ($2.000.26)
Fund Balance, January 1
38,949.13
Fund Balance, December 31
$40.949.39
1979
$38.949.13
$38.949.13
1979
Actual
$ 1,911. 06
1,911. 06
37,038.07
$38.949.13
-10-
CITY OF SALINA
Salina, Kansas
SPECIAL REVENUE FUNDS
Exhibit A-2 (Contd.)
ALCOHOL SAFETY ACTION PROGRAM
BALANCE SHEET
December 31, 1980
(With comparative figures for the preceding year)
1980
ASSETS
Cash and investments
$4.831.53
LIABILITIES AND FUND BALANCE
Fund balance
$4.831. 5.3.
*
*
*
*
*
*
ALCOHOL SAFETY ACTION PROGRAM
STATEMENT OF REVENUES AND EXPENDITURES COMPARED
WITH BUDGET AND CHANGES IN FUND BALANCE
Year Ended December 31, 1980
(With comparative figures for the preceding year)
Actual
1980
(Over) Under
Budget Budget-
Revenues
Reimbursement of expenditures
$32,928.73 $
1979
$9.893.07
$9.893.07
1979
Actual
- ($32,928.73) $40,247.43
Expenditures
Personal services
Contractual services
Materials and supplies
Total Expenditures
24,525.06
5,254.15
8,211. 06
37 , 990. 27
(24,525.06)
(5,254.15)
(8,211.06)
(37,990.27)
Revenues Over (Under) Expenditures
(5,061. 54) $
$ 5.061.~~
Fund Balance, January 1
9,893.07
Fund Balance, December 31
$ 4.831.53
23,328.77
4,377 . 40
6,928.24
34,634.41
5,613.02
4,280.05
$ 9.893.07
-11-
CITY OF SALINA
Salina, Kansas
Exhibit A-2 (Contd.)
SPECIAL REVENUE FUNDS
HUMAN RESOURCES
BALANCE SHEET
December 31, 1980
(With comparative figures for the preceding year)
Cash and investments
1980
1979
ASSETS
~
$23.435.29
Encumbrances outstanding
Fund balance
LIABILITIES AND FUND BALANCE
47.80
23,387.49
Total Liabilities and Fund Balance
$ -
$23.435.29
*
*
*
*
*
*
HUMAN RESOURCES
STATEMENT OF REVENUES AND EXPENDITURES COMPARED
WITH BUDGET AND CHANGES IN FUND BALANCE
Year Ended December 31, 1980
(With comparative figures for the preceding year)
Expenditures
Personal services
Contractual services
Materials and supplies
Capital outlay
Total Expenditures
Revenues Over (Under) Expenditures
Fund Balance, January 1
Adj ustment for prior year encumbrances
Transfer of residual equity at
December 31, 1980 to General Fund (2,644.75)
Fund Balance, December 31 $
Revenues
Reimbursement of expenditures
Transfers from Federal Revenue
Sharing Fund
Total Revenues
1980
(Over) Under 1979
Actual Budget Budget Actual
$ $ $ $ 495.27
30,000.00 71,200.00 41,200.00 90,845.00
30,000.00 71,200.00 41,200.00 91,340.27
50,772.69
71,200.00
20,427. 31
43,503.73
23,855.09
3,090.83
534. 91
70,984.56
20,355.71
3,031. 78
50,772.69 71,200.00
(20,772.69)$
23,387.49
29.95
20,427.31
.ß.£O...J 72 . 6..2.
$23.387.49
-12-
CITY OF SALINA
Salina, Kansas
SPECIAL REVENUE FUNDS
Exhibit A-2 (Contd.)
EMERGENCY JOBS ACT
BALANCE SHEET
December 31, 1980
(With comparative figures for the preceding year)
1980
ASSETS
Cash and investments
$1.214.2l.
LIABILITIES AND FUND BALANCE
Fund balance
$1.214.27
*
*
*
*
*
*
EMERGENCY JOBS ACT
STATEMENT OF REVENUES AND EXPENDITURES COMPARED
WITH BUDGET AND CHANGES IN FUND BALANCE
Year Ended December 31, 1980
(With comparative figures for the preceding year)
Actual
1980
(Over) Under
Budget Budget
Revenues
Grants from Federal government
$36,040.52 $
- ($36,040.52)
Expenditures
Personal services
Contractual services
Transfers to Employees
Total Expenditures
29,320.70
3,934.25
(29,320.70)
(3,934.25)
Benefit Fund
33,254.95
(33,254.95)
- ($ 2. 7 85 . 57)
Revenues Over (Under) Expenditures
2,785.57 $
Fund Balance, January 1
(1,571. 30)
Fund Balance, December 31
$ 1. 214. 27
1979
($1.571. 30)
($1. 571. 30)
1979
Actual
$65,187.59
59,558.99
6, 381. 31
818.59
66,758.89
(1,571. 30)
( $ 1. 5 71. 30)
-13-
CITY OF SALINA
Salina, Kansas
SPECIAL REVENUE FUNDS
Exhibit A-2 (Contd.)
TOURISM AND CONVENTION PROMOTION
BALANCE SHEET
December 31, 1980
(With comparative figures for the preceding year)
1980
ASSETS
Cash and investments
$71.178.69
LIABILITIES AND FUND BALANCE
Fund balance
$71.178.69
*
>~
*
*
*
*
TOURISM AND CONVENTION PROMOTION
STATEMENT OF REVENUES AND EXPENDITURES COMPARED
WITH BUDGET AND CHANGES IN FUND BALANCE
Year Ended December 31, 1980
(With comparative figures for the preceding year)
Actual
1980
(Over) Under
Budget Budget
Revenues
Transient guest tax
- ($103,648.46) $88,396.36
$103,648.46
$
Expenditures
Professional services
90,698.19
(90,698.19)
- ($ 12.950.2_2)
Revenues Over (Under) Expenditures
12,950.27
$
Fund Balance, January 1
58,228.42
Fund Balance, December 31
$71.178. 69
1979
$58.228. 42
$58.228.42
1979
Actual
71,634.46
16,761.90
41,466.52
$58.228.42
-14-
CITY OF SALINA
Salina, Kansas
SPECIAL REVENUE FUNDS
Exhibit A-2 (Contd.)
EMPLOYEE BENEFIT FUND
BALANCE SHEET
December 31, 1980
(With comparative figures for the preceding year)
1980
1979
ASSETS
Cash and investments
$137.192.40
..$.2£2.923.10
LIABILITIES AND FUND BALANCE
Fund balance
$137.192. 40
$222.923.10
*
*
*
*
*
*
EMPLOYEE BENEFIT FUND
STATEMENT OF REVENUES AND EXPENDITURES COMPARED
WITH BUDGET AND CHANGES IN FUND BALANCE
Year Ended December 31, 1980
(With comparative figures for the preceding year)
1980
(Over) Under 1979
Actual Budget Budget Actual
Revenues
Current tangible taxes $ 743,921. 22 $ 752,510.00 $ 8,588.78 $ 491,280.46
Delinquent taxes 12,227.27 7,000.00 (5,227.27) 8,754.93
Auto dealers tax stamps 1,472.02 (1,472.02) 1, 977 . 97
Interest on investments 19,475.79 8,000.00 (11,475.79) 29, 693. 86
Employees contributions
to Kansas Firemen's
and Policemen's Re-
tirement Fund 131,321.49 123,390.00 (7,931. 49) 114,645.74
Social security contri-
butions 203,115.24 186 , 900. 00 (16,215.24) 179,652.20
Employees retirement
contributions 110,381. 88 112,400.00 2,018.12 96,527.08
Unemployment insurance
contributions 323. 52 300.00 (23.52) 416.04
Reimbursement of expen-
ditures 5,695.68 2,400.00 (3,295.68) 1,711. 50
Transfer from other
funds 818. 59
Total Revenues 1,227,934.11 1 , 192 , 900. 00 (35,034.11) 925,478.37
-15-
CITY OF SALINA
Salina, Kansas
SPECIAL REVENUE FUNDS
Exhibit A-2 (Contd.)
EMPLOYEE BENEFIT FUND (CONTD.)
STATEMENT OF REVENUES AND EXPENDITURES COMPARED
WITH BUDGET AND CHANGES IN FUND BALANCE
Year Ended December 31, 1980
(With comparative figures for the preceding year)
1980
(Over) Under 1979
Actual Budget Budget Actual
Expenditures
Public officials and
employee liability
insurance $ 7,123.40 $ 9,600.00 $ 2,476.60 $
Social security 311,909.38 286,000.00 (25,909.38) 319,923.52
Police and fire retire-
ment 639,539.69 655,000.00 15,460. 31 510,450.36
Employees retirement 150,509.83 197 ,200.00 46,690.17 173,266.61
Group insurance 140,122.84 178,780.00 38,657.16
Unemployment insurance 4,110.67 12,180.00 8,069.33 9,979.20
Workman's compensation 60,349.00 71,500.00 11,151. 00 57,552.00
Total Expenditures 1,313,664.81 1,410,260.00 96,595.19 1,071,171. 69
Revenues Over (Under)
Expenditures (85,730. 70) ~17. 360. 00) ($131.629.30) (145,693.32)
Fund Balance, January 1 222,923.10 368,616.42
Fund Balance, December 31 $ 137.192.40 $ 222.923.10
-16-
CITY OF SALINA
Salina, Kansas
Exhibit A-2 (Contd.)
SPECIAL REVENUE FUNDS
UTILITY FUND
BALANCE SHEET
December 31, 1980
(With comparative figures for the preceding year)
1980
1979
ASSETS
Cash and investments
$106.640. 47;
$38.585.72
LIABILITIES AND FUND BALANCE
Fund balance
$106.640.4r
$38.585.72
*
*
*
*
*
*
UTILITY FUND
STATEMENT OF REVENUES AND EXPENDITURES COMPARED
WITH BUDGET AND CHANGES IN FUND BALANCE
Year Ended December 31, 1980
(With comparative figures for the preceding year)
1980
(Over) Under 1979
Actual Budget Budget Actual
Revenues
Current tangible taxes $393,962.05 $398,530.00 $ 4,567.95 $308,930.91
Delinquent taxes 7 , 190. 36 (7,190.36) 978.85
Auto dealers tax stamps 77 9.55 (779.55) 1,243.80
Interest on investments 8,789.93 3,000.00 (5,789.93) 2,871. 37
Total Revenues 410,721.89 401,530. 00 (9,191. 89) 314,024.93
Expenditures
Gas service 23,265.05 47,400.00 24,134.95 20,970.48
Light and power service 62,668.45 77,000.00 14,331. 55 36,841. 44
Water service 18,495.88 13,200.00 (5,295.88) 6,989.99
Traffic control signals 20,418.50 24,500.00 4,081. 50 19,331. 65
Street lighting 217,819.26 240,350.00 22,530.71+ 191,305.65
Total Expenditures 342,667.14 402,450.00 59, 782. 86 275,439.21
Reven ue s Over (Under) Expen-
ditures 68,054.75 ($
Fund Balance, January 1 38,585.72
Fund Balance, December 31 ..$.1D6.640.47
920.00) ($68.974.7.:~)
38,585.72
$ 38.585. 72
-17-
Cash and investments
Fund balance
Revenues
Ci ty liquor tax
CITY OF SALINA
Salina, Kansas
SPECIAL REVENUE FUNDS
SPECIAL PARKS AND RECREATION
BALANCE SHEET
December 31, 1980
ASSETS
LIABILITIES AND FUND BALANCE
*
)~
*
*
>~
*
Exhibit A-2 (Contd.)
SPECIAL PARKS AND RECREATION
STATEMENT OF REVENUES AND EXPENDITURES COMPARED
WITH BUDGET AND CHANGES IN FUND BALANCE
Year Ended December 31, 1980
Expenditures
Transfer to General Fund
Actual
$51,303.29
51 , 303. 2 9
Revenues Over (Under) Expenditures
Fund Balance, January 1
Fund Balance, December 31
$
Budget
$70,000.00
70,000.00
$
$
$
(Over) Under
Budget
$18,696.71
18,696.71
$
-18-
CITY OF SALINA
Salina, Kansas
Exhibit A-2 (Contd.)
SPECIAL REVENUE FUNDS
SPECIAL ALCOHOL PROGRAMS
BALANCE SHEET
December 31, 1980
ASSETS
Cash and investments
$4.303.30
LIABILITIES AND FUND BALANCE
Fund balance
$ 4.303. 30
><
-'-
"
><
*
*
*
SPECIAL ALCOHOL PROGRAMS
STATEMENT OF REVENUES AND EXPENDITURES COMPARED
WITH BUDGET AND CHANGES IN FUND BALANCE
Year Ended December 31, 1980
Revenues
City liquor tax
(Over) Under
Actual Budget Budget
$51,303.30 $70,000.00 $18,696.70
47,000.00 70,000.00 23,000.00
4,303. 30 $ ($ 4. 303. 30)
Expenditures
Contractual services
Revenues Over (Under) Expenditures
Fund Balance, January 1
Fund Balance, December 31
$ 4. 303. 30
-19-
CITY OF SALINA
Salina, Kansas
SPECIAL REVENUE FUNDS
Exhibit A-2 (Contd.)
SPECIAL LIABILITY FUND
BALANCE SHEET
December 31, 1980
ASSETS
Cash and investments
$19.080.40
LIABILITIES AND FUND BALANCE
Fund balance
$19.080. 40
*
*
>~
*
*
*
SPECIAL LIABILITY FUND
STATEMENT OF REVENUES AND EXPENDITURES COMPARED
WITH BUDGET AND CHANGES IN FUND BALANCE
Year Ended December 31, 1980
Revenues
Current tangible taxes
Delinquent tangible taxes
Auto dealers tax stamps
Transfers from other funds
Total Revenues
(Over) Under
Actual Budget Budget
$59,298.12 $60,000.00 $ 701. 88
145.39 (145.39)
11 7 . 34 (117.34)
11,22 9.00 16,000.00 4,771. 00
70,789.85 76,000.00 5,210.15
Expenditures
Liability insurance
Professional services
Total Expenditures
48,231.00
3,478.45
51,709.45
56,000.00
20,000.00
76,000.00
7,769.00
16,521. 55
24 , 2 90 . 55
Revenues Over (Under) Expenditures
19,080.40 $
(llho 80. 40)
Fund Balance, January 1
Fund Balance, December 31
$19.080.40
-20-
CITY OF SALINA
Salina, Kansas
Exhibit A-2 (Contd.)
SPECIAL REVENUE FUNDS
PROJECT CONSERVE
BALANCE SHEET
December 31, 1980
(With comparative figures for the preceding year)
1980
1979
ASSETS
Cash and investments
~
L-=.
LIABILITIES AND FUND BALANCE
Fund balance
$ -
$ -
*
*
*
*
*
*
PROJECT CONSERVE
STATEMENT OF REVENUES AND EXPENDITURES COMPARED
WITH BUDGET AND CHANGES IN FUND BALANCE
Year Ended December 31, 1980
(With comparative figures for the preceding year)
Revenues
Reimbursement of expenditures
1980
(Over) Under 1979
Actual Budget Budget Actual
$ - $ $ $10,574.97
2,634.65
7,227 . 33
712.99
10,574.97
- $ $
Expenditures
Personal services
Contractual services
Materials and supplies
Total Expenditures
Revenues Over (Under) Expenditures
Fund Balance, January 1
Fund Balance, December 31
$
$
See accompanying notes to financial statements
which are an integral part hereof.
-21-
CITY OF SALINA
Salina, Kansas
Exhibit A-3
DEBT SERVICE FUND
BOND AND INTEREST
BALANCE SHEET
December 31, 1980
(With comparative figures for the preceding year)
1980
1979
ASSETS
Cash and investments
$119.882.15
.B62.l66.60
Fund balance
LIABILITIES AND FUND BALANCE
$119.882.15
$162.166.60
><
*
)~
*
*
>~
BOND AND INTEREST
STATEMENT OF REVENUES AND EXPENDITURES COMPARED
WITH BUDGET AND CHANGES IN FUND BALANCE
Year Ended December 31, 1980
(With comparative figures for the preceding year)
1980
(Over) Under 1979
Actual Budget Budget Actual
Revenues
Current tangible taxes $ 988,282.09 $ 999,702.00 $11,419.91 $ 979,349.77
Delinquent tangible
taxes 22,939.40 8,000.00 (14,939.40) 14,277.44
Current special assess-
ment taxes 562,418.37 624,000.00 61,581. 63 429,652.87
Delinquent special
assessment taxes 55,087.23 21,000.00 (34,087.23) 14,688.27
Auto dealers tax stamps 1,955.56 (1,955.56) 3,943.04
Interest from invest-
ments 62,274.59 30,000.00 (32,274.59) 90,644.60
Accrued interest on
bonds sold 7,166.00 2,000.00 (5,166.00) 6,773.18
Special assessments 5,454.74 4,000.00 (1,454.74) 3,467.82
Transfers from parking
meters, water and
sewerage, and golf
course funds 62,380.00 66,380.00 4,000.00 61,000.00
Total Revenues 1,767,957. 98 1,755,082.00 (12,875.98) 1,603,796.99
-22-
CITY OF SALINA
Salina, Kansas
Exhibit A-3 (Contd.)
DEBT SERVICE FUND
BOND AND INTEREST (CONTD.)
STATEMENT OF REVENUES AND EXPENDITURES COMPARED
WITH BUDGET AND CHANGES IN FUND BALANCE
Year Ended December 31, 1980
(With comparative figures for the preceding year)
1980
(Over) Under 1979
Actual Budget Budget Actual
Expenditures
General bond principal $ 574,000.00 $ 574,000.00 $ $ 546,000.00
General bond interest 350,069.94 356,570.00 6,500.06 360,182.49
Curb, gutter and paving
principal (CS) 156,731.27 158,490.00 1,758.73 166,587.68
Curb, gutter and paving
principal (POS) 500,268.73 498,520.00 (1,748.73) 414,412.32
Curb, gutter and paving
interest (CS) 40,021. 35 45,800.00 5,778.65 32 ,597 . 71
Curb, gutter and paving
interest (POS) 188,467.39 216,000.00 27,532.61 128,417.05
Fiscal agency commission
and postage 683.75 2,000.00 1,316.25 800. 97
Estimated interest on
bonds to be issued 45,000.00 45,000.00
Total Expenditures 1,810,242.43 1,896,380.00 86,137.57 1,648,998.22
Revenues Over (Under)
Expenditures (42,284.45) ($ 141. 2 98 . 00) ($99.013.55) (45,201.23)
Fund Balance, January 1 162,166.60 207,367.83
Fund Balance, December 31 $ 119,882.15 $ 162.166.60
See accompanying notes to financial statements
which are an integral part hereof.
-23-
CITY OF SALINA
Salina, Kansas
Exhi bit A-4
CAPITAL PROJECTS FUND
CONSTRUCTION FUND
BALANCE SHEET
December 31, 1980
(With comparative figures for the preceding year)
1980
1979
ASSETS
Cash and investments
Q8.538.l9
~484.204. 98
LIABILITIES AND FUND BALANCE
Encumbrances outstanding
Fund balance
58,538.19
23,374.18
460,830.80
Total Liabilities and Fund Balance
$58.538.19
$484.204.98
*
,'<
*
*
*
*
CONSTRUCTION FUND
STATEMENT OF REVENUES AND EXPENDITURES COMPARED
WITH BUDGET AND CHANGES IN FUND BALANCE
Year Ended December 31, 1980
(With comparative figures for the preceding year)
1980
(Over) Under
Budget
1979
Actual
Actual
Budget
Revenues
Special assessments and
charges
Issuance of bonds
Transfer from Bicentennial
Center Fund
Total Revenues
$ 291, 877.03 $ - ($ 291,877.03) $ 876,591. 6 7
1, 700,000.00 (1,700,000.00) 1, 536 ,000.00
30,000.00 (30,000.00)
2,021,877.03 (2,021,877.03) 2, 412,591. 67
2,424,169.64 (2,424,169.64) 3,554,189.21
Expenditures
Revenues Over (Under)
Expenditures
(402,292.61)$
L3J)2.292.61
(1,141,597.54)
Fund Balance, January 1
460,830.80
1, 602,428.34
Fund Balance, December 31
$
58.538.19
$
460.830.80
See accompanying notes to financial statements
which are an integral part hereof.
-24-
CITY OF SALINA
Salina, Kansas
Exhibit A-5
ENTERPRISE FUNDS
GOLF COURSE
BALANCE SHEET
December 31, 1980
(With comparative figures for the preceding year)
Cash and investments
Encumbrances outstanding
Fund balance
1980
1979
ASSETS
$13.05 9.77
$6.218.94
LIABILITIES AND FUND BALANCE
13,059.77
2,853.25
3,365.69
Total Liabilities and Fund Balance
$13.059.72
$6.218.94
*
)~
*
)~
*
)~
GOLF COURSE
STATEMENT OF REVENUES AND EXPENDITURES COMPARED
WITH BUDGET AND CHANGES IN FUND BALANCE
Year Ended December 31, 1980
(With comparative figures for the preceding year)
Revenues
Membership and green fees
Cart rental
Cart storage
Cart user fees
Oil well lease
Total Revenues
Expenditures
Personal services
Contractual services
Materials and supplies
Transfer to other funds
Capital outlay
Total Expenditures
Revenues Over (Under) Expendi-
tures
Fund Balance, January 1
Adjustment for prior year en-
cumbrances
Fund Balance, December 31
1980
(Over) Under 1979
Actual Budget Budget Actual
$ 95,364.76 $ 87,000.00 ($ 8,364.76) $81,061. 20
887.55 3,150.00 2,262.45 718.20
3,192.00 3,000.00 (192.00) 3,190.50
9,364.50 4,000.00 (5,364.50) 4,537.50
6,519.87 4,200.00 (2,319.87) 5,401.17
115,328.68 101,350.00 (13,978.68) 94,908.57
54,978. 90 49,550.00 (5,428.90) 48,161. 88
31,181. 91 29,250.00 (1,931. 91) 23,129.76
7,283.29 11,020.00 3,736.71 8,877.88
12,323.00 16,300.00 3, 977 . 00 14,000.00
4,255.00
105,767.10 106,120.00 352. 90 98,424.52
9,561. 58 ($ 4.770.00) ($14.331.58) (3,515.95)
3,365.69 6,881. 64
132.50
$ 13,O'jQ--U. $ 3.365.69
-25-
CITY OF SALINA
Salina, Kansas
Exhibit A-5 (Contd.)
ENTERPRISE FUNDS
SANITATION
BALANCE SHEET
December 31, 1980
(With comparative figures for the preceding year)
1980
1979
ASSETS
Cash and investments
$107.835.23
$106.430.27
LIABILITIES AND FUND BALANCE
Encumbrances outstanding
Fund balance
274.10
107,561.13
106,430.27
Total Liabilities and Fund Balance
$107.835.23
$106.43.Ch22
*
,~
,~
*
)~
*
SANITATION
STATEMENT OF REVENUES AND EXPENDITURES COMPARED
WITH BUDGET AND CHANGES IN FUND BALANCE
Year Ended December 31, 1980
(With comparative figures for the preceding year)
Revenues
Interest from investments
Miscellaneous sales and
services
Service fees
Reimbursement of expendi tures
Total Revenues
$
1980
(Over) Under 1979
Actual Budget Budget Actual
4,430.08 $ 3,700.00 ($ 730. 08) $ 4,328.66
894.04 100.00 (794.04)
490,000.00 472,500.00 (17,500.00) 471,000.00
1,122. 30 (1,122.30) 904.67
496,446.42 476,300.00 (20,146.42) 476,233.33
291,839.92 309,700.00 17 , 860.08 258,337.52
158,142.38 157,390.00 (752.38) 148,204.09
43,833.26 42,840.00 (993.26) 31,355.70
63 , 213. 00
Expenditures
Personal services
Contractual services
Materials and supplies
Capital outlay
Transfer to special liability
fund 1,500.00 1,670.00 170.00
Total Expenditures 495,315.56 511,600.00 16,284.44
Revenues Over (Under) Expenditures 1,130.86 ($ 35.300.00) ($36.430.81~)
501, 110.31
(24,876.98)
131,307.25
$106.430.27
Fund Balance, January 1
Fund Balance, December 31
106,430.27
$107 .561.13
-26-
CITY OF SALINA
Salina, Kansas
Exhibit A-5 (Contd.)
ENTERPRISE FUNDS
PAPER RECYCLING
BALANCE SHEET
December 31, 1980
(With comparative figures for the preceding year)
ASSETS
1980 1979
..t - $12.425.60
$ - $12.425.60
Cash and investments
LIABILITIES AND FUND BALANCE
Fund balance
*
*
><
*
*
>~
PAPER RECYCLING
STATEMENT OF REVENUES AND EXPENDITURES COMPARED
WITH BUDGET AND CHANGES IN FUND BALANCE
Year Ended December 31, 1980
(With comparative figures for the preceding year)
Revenues
Sale of commodities
1980
Actual Budget
$ 995.09 $ 5,000.00
3,040.00 9,910.00
3,861.03 3,080.00
62.15 370.00
6,963.18 13,360.00
(Over) Under 1979
Budget Actual
$4,004.91 $ 5,098.76
6,870.00 8,948.34
(781.03) 2,672. 90
307.85 326.44
6,396.82 11,947.68
$2 . 391. 91 (6,848.92)
19,274.52
Expenditures
Personal services
Contractual services
Materials and supplies
Total Expenditures
Revenues Over (Under) Expenditures (5,968.09)($ 8.360.00)
Fund Balance, January 1
Transfer of residual equity at
December 31, 1980 to
General Fund
12,425.60
(6,457.51)
Fund Balance, December 31
$
$12.425.60
-27-
CITY OF SALINA
Salina, Kansas
Exhibit A-5 (Contd.)
ENTERPRISE FUNDS
PARKING METERS
BALANCE SHEET
December 31, 1980
(With comparative figures for the preceding year)
Cash and investments
ASSETS
1980 1979
$6.314.0.2. $5.049.87
$6.3l4.0~ $5.049.87
Fund balance
LIABILITIES AND FUND BALANCE
*
*
,~
*
,~
*
PARKING METERS
STATEMENT OF REVENUES AND EXPENDITURES COMPARED
WITH BUDGET AND CHANGES IN FUND BALANCE
Year Ended December 31, 1980
(With comparative figures for the preceding year)
Revenues
Parking meter revenue
Parking meter permits
Reimbursement of expenditures
Total Revenues
Expenditures
Personal services
Contractual services
Materials and supplies
Transfers to Debt Service Fund
Capital outlay
Total Expenditures
Revenues Over (Under) Expenditures
Fund Balance, January 1
Fund Balance, December 31
1980
(Over) Under 1979
Actual Budget Budget Actual
-
$ 72 , 305 . 47 $ 85,000.00 $12,694.53 $74,802.17
20,848.73 22,000.00 1,151. 27 14,820.00
45.00 (45.00) 1,031.66
93,199.20 107,000.00 13,800.80 90,653.83
32,022.40 36,280.00 4,257.60 33,482.76
18,685.95 17,850.00 (835.95) 15,976.22
2,416.63 10,040.00 7,623.37 5,974.26
38,810.00 38,810.00 35,000.00
580.00 580.00 2,520.06
91,934.98 103,560.00 11,625.02 92,953.30
1,264.22 $ 3.440.00 $ 2.l75.¡'8 (2,299.47)
5,049.87 7,349.34
$ 6.314.09 $ 5 .049.87
-28-
CITY OF SALINA
Salina, Kansas
ENTERPRISE FUNDS
Exhibit A-5 (Contd.)
BICENTENNIAL CENTER
BALANCE SHEET
December 31, 1980
Cash and investments
ASSETS
Encumbrances outstanding
Fund balance
LIABILITIES AND FUND BALANCE
$132.778.57
Total Liabilities and Fund Balance
*
*
5,260.75
127,517.82
$132.778.57
*
*
*
*
BICENTENNIAL CENTER
STATEMENT OF REVENUES AND EXPENDITURES COMPARED
WITH BUDGET AND CHANGES IN FUND BALANCE
Year Ended December 31, 1980
Revenues
Rent
Concessions
Reimbursement of expenditures
Transfers from Federal Revenue
Fund
Total Revenues
Sharing
Expenditures
Personal services
Contractual services
Materials and supplies
Sundry expenditures
Capital outlay
Transfer to Construction Fund
Total Expenditures
Revenues Over (Under) Expenditures
Fund Balance, January 1
Transfer of cumulative net revenues over
expenditures of the Bicentennial
Center through December 31, 1979 from
the General Fund
Fund Balance, December 31
(Over) Under
Actual Budget Budget
$134,506.15 $ 90,000.00 ($ 44,506.15)
167,090.76 167,000.00 ( 90 . 76)
17,414.74 (17 , 414. 74)
250,000.00 250,000.00
569, OIl. 65 507,000.00 (62 ,Oll. 65)
215,151. 24 222,850.00 7,698.76
174,299.33 185,050.00 10,750.67
20,955. 95 30,750.00 9,794.05
85,694.61 123,470.00 37,775.39
4,380.27 36,500.00 32 , 119. 73
30,000.00 (30,000.00)
530,481. 40 598,620.00 68,138.60
38,530.25 ($ 91.620.00) Œl..l0.150.25)
88,987.57
$127.517.82
-29-
CITY OF SALINA
Salina, Kansas
Exhibit A-5 (Contd.)
ENTERPRISE FUNDS
SOLID WASTE DISPOSAL
BALANCE SHEET
December 31, 1980
(With comparative figures for the preceding year)
1980
1979
ASSETS
Cash and investments
$21, 438. 09;
$54.194.92
LIABILITIES AND FUND BALANCE
Fund balance
$21, 438. 09;
$54.194. 92
*
*
*
*
*
*
SOLID WASTE DISPOSAL
STATEMENT OF REVENUES AND EXPENDITURES COMPARED
WITH BUDGET AND CHANGES IN FUND BALANCE
Year Ended December 31, 1980
(With comparative figures for the preceding year)
1980
(Over) Under 1979
Actual Budget Budget Actual
Revenues
Income from leased land $ 913. 23 $ 1l,000.00 $10,086.77 $ 27,739.25
Service fees 134,494.50 140,000.00 5,505.50 139,936.25
Total Revenues 135,407.73 151,000.00 15,592.27 167,675.50
Expenditures
Personal services 63,960.55 69,470.00 5,509.45 61,631. 30
Contractual services 43,446.02 41,400.00 (2,046.0:2) 44,037.08
Materials and supplies 17,725.49 20,050.00 2 , 324. 51 12,928.90
Sundry expenditures 10,000.00 10,000.00
Capital outlay 32,682.50 35,000.00 2, 317 . 50 7,814.72
Transfer to special liability
fund 350.00 400.00 50.00
Total Expenditures 168,164.56 17 6,320.00 8,155.4,'1 126,412.00
Revenues Over (Under) Expen-
ditures
(32,756.83)($ 25.320.00)
$ 7.436.83.
41,263.50
Fund Balance, January 1
54,194.92
12,931. 42
Fund Balance, December 31
-L2-l, 438.09
$ 54.194.--2
See accompanying notes to financial statements
which are an integral part hereof.
-30-
CITY OF SALINA
Salina, Kansas
INTRAGOVERNMENTAL FUND
CENTRAL GARAGE
BALANCE SHEET
December 31, 1980
(With comparative figures for the preceding year)
1980
ASSETS
Cash and investments
$23.388.78
LIABILITIES AND FUND BALANCE
Encumbrances outstanding
Fund balance
(2.05)
23,390.83
Total Liabilities and Fund Balance
$23.388.78
*
*
)~
*
*
*
CENTRAL GARAGE
STATEMENT OF REVENUES AND EXPENDITURES COMPARED
WITH BUDGET AND CHANGES IN FUND BALANCE
Year Ended December 31, 1980
(With comparative figures for the preceding year)
Actual
1980
(Over) Under
Budget Budget
Revenues
Reimbursement of expenditures
$484,249.25 $
Exhibit A-6
1979
$26.385.10
3,846.34
22,538.76
..$2...6.385. 10
1979
Actual
- ($484,249.25) $429,228.64
Expenditures
Personal services
Contractual services
Materials and supplies
Sundry expenditures
Capital outlay
Total Expenditures
83,877 .11
33,573.49
357,942.12
5,753.70
2,255.03
483,401. 45
(83,877. E)
(33,573.49)
(357,942.12)
(5,753.70)
(2,255.0:P
(483, 401. 4.:~)
Revenues Over (Under) Expenditures
847.80 $
- ($
847.8q)
Fund Balance, January 1
Adjustment for prior year encum-
brances
22,538.76
4.27
Fund Balance, December 31
$ 23.390.83
See accompanying notes to financial statements
which are an integral part hereof.
75,958.66
28,991.51
321,602.88
9,437.80
7,555.27
443,546.12
(14,317.48)
36,856.24
$ 22.538.76
-31-
CITY OF SALINA
Salina, Kansas
TRUST AND AGENCY FUNDS
CITIZENSHIP TRUST
BALANCE SHEET
December 31, 1980
(With comparative figures for the preceding year)
1980
ASSETS
Cash and investments
$12.574.82
LIABILITIES AND FUND BALANCE
Fund balance
$12.574.82
,'<
*
*
*
*
><
CITIZENSHIP TRUST
STATEMENT OF REVENUES AND EXPENDITURES COMPARED
WITH BUDGET AND CHANGES IN FUND BALANCE
Year Ended December 31, 1980
(With comparative figures for the preceding year)
Actual
1980
(Over) Under
Budget Budget
Revenues
Interest from investments
$
874.82 $
($ 874 . 82)
Expenditures
Revenues Over (Under) Expenditures
874.82 $
($874.82)
Fund Balance, January 1
ll, 700.00
Fund Balance, December 31
$12.574.82
Exhibit A- 7
1979
ill. 700.00
$11.700.00
1979
Actual
$
725.00
725.00
10,975.00
$11. 700.00
-32-
CITY OF SALINA
Salina, Kansas
TRUST AND AGENCY FUNDS
Exhibit A-7 (Contd.)
HUD COMMUNITY DEVELOPMENT
BALANCE SHEET
December 31, 1980
(With comparative figures for the preceding year)
ASSETS
Cash and- investments
LIABILITIES AND FUND BALANCE
Encumbrances outstanding
Fund balance
Total Liabilities and Fund Balance
*
*
*
*
*
*
1980
1979
..t172.666.82
$143.035.24
69.45
172,597.37
1,626.38
141,408.86
$172.666.82
$143.035.24
HUD COMMUNITY DEVELOPMENT
STATEMENT OF REVENUES AND EXPENDITURES COMPARED
WITH BUDGET AND CHANGES IN FUND BALANCE
Year Ended December 31, 1980
(With comparative figures for the preceding year)
1980
(Over) Under
Budget Budget
Actual
Revenues
Grants from Federal government
Other appropriations and grants
Sale of real estate
Interest from investments
Collection of housing and winteri-
zation loans - Principal and
interest
Total Revenues
$72 9,806.34 $
500.00
14,500.00
11,153.38
17 , 947. 00
77 3,906.72
Expenditures
Personal services
Contractual services
Materials and supplies
Housing and winterization
and grants
Capital outlay
Total Expenditures
52,581. 31
24,251.69
2,100.72
loans
191,799.56
471,984.93
742,718.21
1979
Actual
($729,806.3'f) $ 459,752. 74
(500.00)
(14,500.00) 14,625.00
(1l,153.313) 8,925.96
(17,947. O(~) 7,966.76
(77 3,906. 7~~) 491,270.46
(52,581. 31) 61,759.53
(24,251. 69) 145,044.52
(2,100.72) 2,259.28
(191,799.56) 80,151. 79
(471,984.9~~) 197,937.08
(742,718.21) 487,152.20
-33-
CITY OF SALINA
Salina, Kansas
Exhibit A-7 (Contd.)
TRUST AND AGENCY FUNDS
HUD COMMUNITY DEVELOPMENT (CONTD.)
STATEMENT OF REVENUES AND EXPENDITURES COMPARED
WITH BUDGET AND CHANGES IN FUND BALANCE
Year Ended December 31, 1980
(With comparative figures for the preceding year)
Actual
1980
(Over) Under
Budget Budget
1979
Actual
Revenues Over (Under) Expenditures
$ 31,188.51 $
- ($ 31.188.51) $
4,118.26
Fund Balance, January 1
141,408.86
137,290.60
Fund Balance, December 31
$172.597.37
$141. 408.86
-34-
CITY OF SALINA
Salina, Kansas
Exhibit A-7 (Contd.)
TRUST AND AGENCY FUNDS
CEMETERY ENDOWMENT
BALANCE SHEET
December 31, 1980
(With comparative figures for the preceding year)
1980
1979
ASSETS
Cash and investments
$48.118.5l
$43.249.41
LIABILITIES AND FUND BALANCE
Fund balance
$48.118.51
$43.249.41
*
,~
,'<
*
)~
*
CEMETERY ENDOWMENT
STATEMENT OF REVENUES AND EXPENDITURES COMPARED
WITH BUDGET AND CHANGES IN FUND BALANCE
Year Ended December 31, 1980
(With comparative figures for the preceding year)
Revenues
Interest from investments
Perpetual care deposits
Total Revenues
Actual
1980
(Over) Under
Budget Budget
1979
Actual
$ 2,174.10 $
2,695.00
4,869.10
($2,174.10) $ 2,856.35
(2,695.00) 3,705.00
(4,869.10) 6,561.35
Expenditures
Revenues Over (Under) Expenditures
4,869.10 $
- ($4.869.10)
6,561. 35
Fund Balance, January 1
43,249.41
36,688.06
Fund Balance, December 31
$48.118.51
$43.249.41
-35-
CITY OF SALINA
Salina, Kansas
Exhibit A-7 (Contd.)
TRUST AND AGENCY FUNDS
MAUSOLEUM TRUST
BALANCE SHEET
December 31, 1980
(With comparative figures for the preceding year)
1980
1979
ASSETS
Cash and investments
$ -
~.
LIABILITIES AND FUND BALANCE
Fund balance
~
~
*
*
*
*
*
*
MAUSOLEUM TRUST
STATEMENT OF REVENUES AND EXPENDITURES COMPARED
WITH BUDGET AND CHANGES IN FUND BALANCE
Year Ended December 31, 1980
(With comparative figures for the preceding year)
Actual
1980
(Over) Under
Budget Budget
1979
Actual
Revenues
Sale of mausoleum space
$805.00
$
($805.00)
$
Expenditures
Sales proceeds remitted to District
Court
805.00
(805.00)
1,330.00
Revenues Over (Under) Expenditures
$
$
(1,330.00)
Fund Balance, January 1
1,330.00
Fund Balance, December 31
$
$
-36-
CITY OF SALINA
Salina, Kansas
TRUST AND AGENCY FUNDS
Exhibit A-7 (Contd.)
MAUSOLEUM ENDOWMENT
BALANCE SHEET
December 31, 1980
(With comparative figures for the preceding year)
1980
ASSETS
Cash and investments
$17 .505---.11;
LIABILITIES AND FUND BALANCE
Fund balance
$17.505.17
*
><
*
*
*
*
MAUSOLEUM ENDOWMENT
STATEMENT OF REVENUES AND EXPENDITURES COMPARED
WITH BUDGET AND CHANGES IN FUND BALANCE
Year Ended December 31, 1980
(With comparative figures for the preceding year)
Actual
1980
(Over) Under
Budget Budget
Revenues
Sale of mausoleum space
$
115.00 $
($1l5 . 00)
Expenditures
Revenues Over (Under) Expenditures
1l5.00 $
($1l5.00)
Fund Balance, January 1
17,390.17
Fund Balance, December 31
$17.505.17
1979
$17.390.17
$17.390.17
1979
Actual
$
17,390.17
$17.390.17
-37-
CITY OF SALINA
Salina, Kansas
TRUST AND AGENCY FUNDS
Exhibit A-7 (Contd.)
STATE WITHHOLDING TAX
BALANCE SHEET
December 31, 1980
(With comparative figures for the preceding year)
1980
1979
ASSETS
Cash and investments
$ -
$ -
LIABILITIES AND FUND BALANCE
Fund balance
~
$ -
*
*
*
)~
><
*
STATE WITHHOLDING TAX
STATEMENT OF REVENUES AND EXPENDITURES COMPARED
WITH BUDGET AND CHANGES IN FUND BALANCE
Year Ended December 31, 1980
(With comparative figures for the preceding year)
Actual
1980
(Over) Under
Budget Budget
1979
Actual
Revenues
State withholding tax deductions
$109,337.83 $
- ($109,337.83) $83,723.41
Expenditures
State withholding tax deductions
remitted
109,337.83
(109,337.83)
83,723.41
Revenues Over (Under) Expenditures
$
$
Fund Balance, January 1
Fund Balance, December 31
$
$
See accompanying notes to financial statements
which are an integral part hereof.
-38-
CITY OF SALINA
Salina, Kansas
NOTES TO FINANCIAL STATEMENTS
1.
Significant accounting policies:
a.
The accounting records of the City are maintained on the cash basis
as to revenues and the encumbrances method as to expenditures to
reflect compliance with the applicable laws of the State of Kansas;
however, the method is not in accordance with generally accepted
~ccounting principles for municipalities. The principal differences
between the method of accounting utilized and generally accepted
accounting principles are as follows:.
. Fixed asset records are not maintained and depreciation is
not recorded in enterprise funds, nor is a statement of
general fixed assets included in the accompanying finan-
cial statements.
. Receivables are not recognized
. A general long-term debt group
to account for the amount of
until collected.
of accounts is not maintained
unmatured long-term indebted-
ness.
. Inventories of enterprise and intragovernmental service funds
are not recorded.
. Special assessments are accounted for in the Debt Service
Fund rather than a special assessment fund.
. Reserves have been established in the Capital Projects
Fund for the purchase of solid waste equipment and com-
puter equipment and related software.
b.
The City utilizes "fund" accounting which segregates assets for the
purpose of carrying on special activities or attaining certain objec-
tives in accordance with special Kansas statutes, restrictions, or
other limitations.
c.
Investments are recorded at cost and revenues from investments are
recorded when received.
d.
Operating interfund transfers between funds are recorded as expendi-
tures of the fund making the transfer and revenues of the fund receiving
the transfer.
2.
The City participates in the Kansas Public Employees Retirement System, estab-
lished under the following statutory authority.
. Policemen's and Firemen's Retirement Fund - K.S.A. 74-4951
. Other employees' retirement fund - K.S.A. 74-4901 and following
These retirement programs are administered by the State of Kansas, which re-
ceives premiums withheld from employees wages and contributed by the employer
and provides applicable benefits directly to covered employees. Expenditures
for both programs are recorded in the Employee Benefit Fund.
-39-
3.
The accompanying financial statements contain several funds for which budgets
were not prepared. The reasons for omitting certain budget comparisons are
shown below.
. Central Garage - The fund is an intragovernmental fund whose expendi-
tures are reimbursable by other funds.
. Trust and Agency Funds - The individual trust and agency funds are
not subject to the budget law since the assets do not belong to
the City of Salina.
. Special Revenue Funds - Certain of the special revenue funds are not
budgeted since their revenues are designated.for a special purpose
or the fund represents a clearing account.
. -Capital Projects Fund - The capital projects fund is not budgeted
since provision for payment of expenditures is from the issuance
of bonds, temporary notes, and special assessments and charges.
4.
A summary of future principal and interest payments on the City's outstanding
indebtedness at December 31, 1980 is shown below.
General Obligation Bonds
Principal Interest
Revenue Bonds
Principal Interest
Year
1981
1982
1983
1984
1985
and after
$ 585,000 $ 341,002
520,000 307,761
520,000 284,108
520,000 260,438
497,000 237,202
4,352,000 1,341,677
$6.994.000 $2.772.188
$
1,000
1,000
1,000
1,000
1,000
4,387,000
$
277,827.50
277,765.00
277,702.50
277 , 640.00
277,577.50
4,706,869.37
1986
Totals
$4.392.000
$6.095.381. 87
The City has a contingent liability of $4,905,000 on special assessment bonds
if liens against the properties involved in the special assessment districts
are not sufficient to retire the bonds, in the event of foreclosure.
5.
The City has outstanding an issue of Combined Water and Sewer System Revenue
Bonds, Series of 1961, of which the principal amount of $1,185,000 remains out-
standing at December 31, 1980, and an issue of Combined Water and Sewer System
Revenue Bonds, Series of 1977, of which the principal amount of $3,000,000
remains outstanding at December 31, 1980. The City has provided for the payment
of all principal and interest on the bonds by depositing United States government
obligations with an escrow agent, as explained in Note 3, on page 47.
Neither the assets deposited with the escrow agent for retirement of the 1961
and 1977 bonds issues, nor the outstanding 1961 and 1977 obligations, are reflec-
ted in the accompanying financial statements.
The amounts required to be maintained in the reserve accounts established by
the bond ordinance authorizing issuance of the Waterworks and Sewage System
Refunding Revenue Bonds, Series of 1978, explained in Note 2, on page 47, have
been provided and the net operating income of the water and sewerage system
appears sufficient to meet the requirements of the ordinance.
6.
The City has obtained a waiver until January 1, 1982, of the Kansas statutory
requirement to maintain fixed asset records.
-40-
7.
Unclaimed customers'meter deposits collected by the water and sewerage depart-
ment are placed in the operating fund of the utility without publishing the
newspaper notice required by K.S.A. 12-822.
-41-
SEPARATE FINANCIAL STATEMENTS
WATER AND SEWERAGE DEPARTMENT
KENNEDY
AND
CaE
CERTIFIED PUBLIC ACCOUNTANTS
HOME OFFICE,
PO.BOXI179
OFFICES IN
SALINA. KANSAS 67401
KANSAS
913.825.1561
NEBRASKA
OKLAHOMA
COLORADO
To the Mayor and
The Board of City Commissioners:
We have examined the balance sheet of the water and sewerage fund of the City of
Salina, Kansas, as of December 31, 1980 and 1979, and the related statements of
income, contributions and retained earnings, and changes in financial position
for the years then ended. Our examination was performed in accordance with gener-
ally accepted auditing standards and, accordingly included such tests of the
accounting records and such other auditing procedures as we considered necessary
in the circlll1lstances, except as explained in the following paragraph.
We did not satisfy ourselves as to the cost and carrying value of Utility Plant
in Service. A meaningful listing of property in use, with related cost informa-
tion, was not available.
Generally accepted accounting principles require periodic charges to expense for
the depreciation of fixed assets over their estimated useful life. Depreciation
has not been recorded in the accompanying financial statements and therefore, to
that extent, the accompanying financial statements for 1980 and 1979 are not pre-
sented in accordance with generally accepted accounting principles.
Due to the limitation on the scope of our engagement as explained in the second
paragraph above, we are unable to express an opinion on either the 1980 or 1979
financial statements.
Our examination was made for the purpose of forming an opinion on the financial
statements of the water and sewerage fund. The accompanying information contained
in Schedule 1 is presented for the purpose of additional analysis and is not a
required part of the financial statements. The information has been subjected to
the auditing procedures applied in our examination of the water and sewerage fund
and due to the limitation on the scope of our engagement described in a preceding
paragraph, we are unable to express an opinion on the information contained in
Schedule 1.
Respectfully submitted,
Salina, Kansas
June 1, 1981
{~ ~ fA-<-
~I:s-:Qv<z.~~~, C.P.A.
Certified Public Accountant in charge
of and actively engaged on this audit.
-42-
MEMBERS OF, AMERICAN INSTITUTE OF CERTIFIED PUBLIC ACCOUNTANTS
SEC AND PRIVATE COMPANIES PRACTICE SECTIONS OF AICPA
CITY OF SALINA
'Salina, Kansas
WATER AND SEWERAGE DEPARTMENT
BALANCE SHEET
December 31, 1980
(With comparative figures for the preceding year)
ASSETS
Current Assets
Cash and investments
Accounts receivable
Inventories
Total Current Assets
Restricted Assets
Construction fund
Cash and investments
System sinking fund
Cash and investments
Plant reserve fund
Cash and investments
System reserve fund
Cash and investments
Total Restricted Assets
Utility Plant in Service
Furniture and fixtures
Plants, mains, equipment and other property
Total Utility Plant in Service
Other Assets
Deferred issuance costs
Total Assets
1980
$
410,141. 00
146,214.55
89,116.24
645,471.79
See accompanying notes to financial statements
on pages 47 and 48 which are an integral part hereof.
715,977 .20
480,750.10
628,444.54
1,825,171.84
114,397.00
14,285,174.72
14,399,571. 72
60,238.39
$16.930.453.74
1979
$
419,066.11
149,312.39
106,662.50
675,041.00
489,947.18
561,463.79
438,534.84
1,246,877.44
2,736,823.25
107,679.56
12,948,849.25
13,056,528.81
62,469.43
$16.530.862.49
Exhi bit A
LIABILITIES, RESERVES,
Current Liabilities
Accounts payable
Customers' meter deposits
Accrued interest payable
Accrued wages payable
Accrued payroll taxes
Accrued employees' retirement
Long-term obligations due within
Total Current Liabilities
1980 1979
CONTRIBUTIONS AND RETAINED EARNINGS
$ 62,379.07 <' 20,031. 56
,?
67,184.37 71,779.37
104,197.03 104,220.46
18,518.80
12,518.54
18,502.69 10,372.58
one year 1, 000 . 00 1,000.00
253,263.16 238,441. 31
Long-Term Liabilities
Revenue bonds due after one year
Reserves
System sinking fund
Plant reserve fund
System reserve fund
Total Reserves
Contributions and retained earnings (Exhibit C)
Total Liabilities
4,391,000.00
715, 977 . 20
480,750.10
628,444.54
1,825,171. 84
10,461,018.74
4,392,000.00
561,463.79
438,534.84
1,246,877 .44
2,246,876.07
9,653,545.11
$16.930.453.74 ~16.530.862.49
-43-
CITY OF SALINA
Salina, Kansas
Exhibit B
WATER AND SEWERAGE DEPARTMENT
INCOME STATEMENT
Year Ended December 31, 1980
(With comparative figures for the preceding year)
1980
1979
Operating Revenues
Water .¡-evenue
Sewage revenue
Tapping service and frontage charges
Service charge - Sanitation department
Contributions from customers
Miscellaneous income
Total Operating Revenues
Other Income
Interest on investments
Special assessments and charges
Grant - Environmental Protection
Total Other Income
Agency
$1,779,918.61 $1,528,903.04
642,201.55 640,383.92
13,909.70 23,703.71
6,514.58 6,345.95
3,109.80 9,329. 40
6,572.08 11,513.36
2,452,226.32 2,220,179.38
56,571.09 35,679.41
636,041. 86 494,585.89
129,133.20 113,951. 44
132,854.70 151,686.88
238,826.97 216,589.96
437,870.32 356,542.30
416,100.91 375,273.40
2,047,399.05 1,744,309.28
404,827.27 475,870.10
211,014.25 248,685.12
49,125.59
35,000.00
260,139.84 283,685.12
277,864.01 278,690.55
2,231.04 2,231.04
720.96
280,095.05 281,642.55
Operating Expenses
Water supply
Softening and treatment
Pumping
Distribution
Customers' accounting and collection
Administrative and general
Sewage treatment and collection
Total Operating Expenses
Operating Income
Other Expenses
Interest on revenue bonds
Amortization of deferred
Sinking fund expenses
Total Other Expenses
issuance costs
Net Income
$
384.872.06
$
477.912. 67
See accompanying notes to financial statements
on pages 47 and 48 which are an integral part hereof.
-44-
CITY OF SALINA
Salina, Kansas
Exhi bit C
WATER AND SEWERAGE DEPARTMENT
STATEMENT OF CONTRIBUTIONS AND RETAINED EARNINGS
Year Ended December 31, 1980
(With comparative figures for the preceding year)
Balance, Beginning of Year
1980 1979
$ 9,653,545.11 $9,533,101. 41
384,872.06 477,912.67
421, 704.23
897.34 1,301.13
807,473.63 479,213.80
358,770.10
$10.461. 018.7 4 $9.653.545.11
Additions
Net income for the year (Exhibit B)
Transfers from restricted reserves - Net
Adjustment for prior year encumbrances
Total Additions
Deductions
Transfers to restricted reserves - Net
Balance, End of Year
See accompanying notes to financial statements
on pages 47 and 48 which are an integral part hereof.
-45-
CITY OF SALINA
Salina, Kansas
Exhibit D
WATER AND SEWERAGE DEPARTMENT
STATEMENT OF CHANGES IN FINANCIAL POSITION
Year Ended December 31, 1980
(With comparative figures for the preceding year)
Financial Resources were Provided by:
Operations
Net income (Exhibit B)
Amortization of deferred issuance costs
Adjustment for prior years encumbrances
Total from Operations
Decrease in construction fund assets
Decrease in reserve account assets
Totals
1980 1979
$ 384,872.06 $ 477,912.67
2,231.04 2,231. 04
897.34 1,301.13
388,000.44 481,444.84
489,947.18 695,139.26
421,704.23
1,299,651. 85 1,176,584.10
1,343,042.91 822,590. 15
1,000.00 1,000.00
358,770.10
1,344,042.91 - 1,182,360.25
(44.391.06) (5.776.15)
Financial Resources were Used for:
Additions to utility plant in service
Decrease in long-term debt
Increase in reserve account assets
Totals
Increase (Decrease) in Working Capital
Analysis of Change in Working Capital
Increase (Decrease) in Current Assets
Cash and investments
Accounts receivable
Inventories
Totals
(Increase) Decrease in Current Liabilities
Accounts payable
Customers' meter deposits
Accrued expenses
Totals
(8,925.11) (140, 630. 22)
(3,097.84) (16,104.01)
(17,546.26) 5,011. 61
(29,569.21) (151,722.62)
(42,347.51) 69,284.70
4,595.00 1,815.63
22,930.66 74,846.14
(14,821. 85) 145,946.47
($ 44.391. 06) ~ 5 . 77 6 . 15 )
Increase (Decrease) in Working Capital
See accompanying notes to financial statements
on pages 47 and 48 which are an integral part hereof.
-46-
CITY OF SALINA
Salina, Kansas
WATER AND SEWERAGE DEPARTMENT
NOTES TO FINANCIAL STATEMENTS
1.
Significant accounting policies:
(a) The accrual method of accounting is used in the preparation of these
financial statements. Income is recorded as earned and expenses as
incurred.
(b) Inventories are stated at original cost and consist primarily of
utility plant supplies and equipment not placed in service.
(c) Utility plant and other fixed assets are recorded as assets when
acquired; however, depreciation is not recorded in the financial
statements.
(d) Investments are stated at cost, which approximates market.
(e) The direct write-off method is used to record uncollectible accounts
receivable.
(f) Grants from governmental agencies are recorded as non-operating
income.
2.
The City issued its Waterworks and Sewage System Refunding Revenue Bonds, Series
of 1978, on May 1, 1978, for the purpose of refunding its Combined Water and
Sewage System Revenue Bonds of 1961 and 1977 in the respective amounts of
$1,670,000 and $3,000,000 at May 1, 1978, as explained in the following Note 3.
The new bond issue in the original amount of $4,394,000 matures serially between
February 15, 1979, and February 15, 2007, and bears interest at rates varying
from 6 1/4 to 6 3/8 percent per annum. The City has established certain reserve
accounts pursuant to the bond ordinance to provide funds for the retirement of
the bonds and payment of interest thereon and for making replacements to the
system in the event other funds are not available. The gross revenues of the
water and sewerage department are pledged to secure payment of the bonds; how-
ever, the pledge is subordinate to a similar pledge to secure payment of the
1961 and 1977 bonds.
The amounts required to be maintained in the reserve accounts established by
the 1978 bond ordinance have been provided and the net operating income of the
system for 1980 appears sufficient to meet the requirements of the ordinance.
3.
The City has provided for the payment of the 1961 and 1977 bond issues as
explained in the preceding Note 2, by depositing United States government obli-
gations with Planters State Bank and Trust Company, Salina, Kansas, pursuant
to an escrow trust agreement dated May 1, 1978. Total funds deposited and
interest earned on such funds will be sufficient to pay all principal and
interest on the bonds as they become due. The transaction resulted in a
gain on early extinguishment of debt in the amount to $341,816, \vhich was
reported as an extraordinary item in the 1978 financial statements.
-47-
Neither the assets deposited with the escrow agent for retirement of the 1961
and 1977 bond issues, nor the outstanding 1961 and 1977 obligations, are reflec-
ted in the accompanying financial statements.
4.
The water and sewerage department made transfers to other funds of the City
during 1980 as shown below.
Fund
Amount
Special liability
Bond and interest
$ 8,626
12,000
Total
.ß.£0.626
5.
Expenditures of the water and sewerage department were not in violation of the
Kansas budget law, since the department is an enterprise fund and subject to
the provisions of K.S.A. 10-1116, which modifies the limitations on expenditures
provided for in K.S.A. 10-1113.
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CITY OF SALINA
Salina, Kansas
WATER AND SEWERAGE DEPARTMENT
Schedule 1
SCHEDULE OF REVENUES AND EXPENSES
COMPARED WITH BUDGET
Year Ended December 31, 1980
Operating Revenues
Water revenue
Sewage revenue
Tapping service and frontage
Service charge - Sanitation department
Contributions from customers
Miscellaneous income
Total Operating Revenues
Operating Expenses
Water supply
Softening and treatment
Pumping
Distribution
Customers' accounting and collection
Administrative and general
Sewage treatment and collection
Total Operating Expenses
Operating Income
Other Income
Interest on investments
Special assessments and charges
Grant - Environmental Protection
Agency
Total Other Income
Other Expenses
Interest on revenue bonds
Amortization of deferred
costs
Sinking fund expenses
Total Other Expenses
issuance
Net Income
Actual
(Over) Under
Budget
Budget
$1,779,918.61
642,201. 55
13, 909. 70
6,514.58
3,109.80
6,572.08
2,452,226.32
$1,620,000.00
650,000.00
19,000.00
7,000.00
30,000.00
8,000.00
2,334,000.00
($159,918.61)
7 , 7 98. 45
5,090. 30
485. 42
26,890.20
1,427 .92
(118,226.32)
56,571.09 48,610.00 (7,961. 09)
636,041. 86 572,720.00 (63,321. 86)
129,133.20 119,980.00 (9,153.20)
132,854.70 172, 930. 00 40,075.30
238,826.97 248,720.00 9,893.03
437,870.32 385,610.00 (52,260.32)
416,100.91 461,960.00 45,859.09
2,047,399.05 2,010,530.00 (36, 869. 05 )
404,827.27 32 3 , 470. 00 (81,357.27)
211,014.25
49,125.59
(211,014.25)
(49,125.59)
260,139.84
.(260,139.84)
277,864.01
280,000.00
2,135.99
2,231.04
(2,231. 04)
280,095.05
280,000.00
(95.05)
..L3~872.06 $
43.470.00 ~:341.402.06)
See accompanying notes to financial statements
on pages 47 and 48 which are an integral part hereof.
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