Audit - 1956
CTIY OF SALINA. KANSAS
FINANCIAL REPORT
Covering the Period from
January 1. 1956 to December 31. 1956
D. N. Turner
CERTIFIED PUBLIC ACCOUNTANT
. SALINA. KANSAS
CITY OF SALINA. KANSAS
INDEX
Page
Numbers
Comments
1 - 16
Exhibit" ItAIt
Summary Statement of Receipts, Disbursements and
Balances of Cash and Investments 17
Exhibit ItBIt
Comparison of Actual Receipts with Budget 18
Exhibit ItCIt
Statement of Expenditures Compared with Eudgeted
Amounts 19
Exhibit IIDIt
Cash Receipts, Disbursements and Balances of the
City Treasurer with Reconciliation of Disbursements 20
Exhibit ItEIt
Exhibit t.tFIt
Investments in CUstody of City Treasurer 21
SUmmary' and Reconciliation of 1955 Tax Roll
Showing Taxes Assessed and Collected by the County
Treasurer and Remitted to City Treasurer and Lists
of Uncollected Balances and Unremitted Ba:lances 22
Exhibit t1Gt1
Statement of Taxes Received from County Treasurer
Showing Current and Back Tax Received and
Distribution to Funds on Basis of Assessments 23
Exhibit t1RIt
Exhibit t1It1
Exhibit t1 ,rtt
Exhibit "l{"
Exhibit uL tt
Exhibit uM't
Exhibit uNtl
Exhibit "0"
Exhibit ,uplt
Schedule "lit
Clerk of the City Court - Statement of Re(~eipts
Disbursements and Balances of Cash 24
Summary of Police Records 25
SUmmary of the Records of the City Buildittg
Inspector 26
Comparison of Depository Bonds and Balance,s of
Deposits 27
Fidelity Bonds in Force 28
Insurance in Force 29
Accounts Receivable 30
Statement of' Bonded Indebtedness 31
Statement Showing Balances and Changes in
Temporary Note Indebtedness 32
General Operating Fundi Statement of Receipts I
Ex;penditures, Liab1l.it1es and Balances 33
Schedule "l-A"
Schedule "l-B"
Schedule "l-a"
Schedule "l-b"
Schedule "l-c"
Schedule "1-d"
Schedule "l-e"
Schedule "l-f"
Schedule "l-g"
Schedule "l-h"
Schedule "l-i"
Schedule "1- j"
Schedule "l-k"
Schedule "l-l."
Schedule "l.-m"
Schedule "l-m"
Schedule "1_0"
CITY OF SALINA. KANSAS
I N D E X ~CONTo)
-----
General operating Fund - Detail of Rece~?ts
from Licenses, Fees and Permits
General. operating Fund - Departmental Breakdown
of Expenditures Compared with budget
General operating Fund - Detail of Expenctitures _
Mayor and Commissioners
General Operating Fund - Detail of ExpenO~tures _
City Manager
General operating Fund - Detail of Expena~tures
City Cl.erk and City Treasurer
General operating Fund - Detail of Expenditures _
City Building
General operating Fund - Detail of Expenditures _
City Attorney
General. Operating Fund - Detail of Expenditures _
City Court
General Operating Fund - Detail of Expend:i tures _
Police Court
General Operating Fund - Detail of Expend::L tures _
Engineering
General. ~erating Fund - Detail. of Expendj~ tures _
Fire Department
General. ~erating Fund - Detail of Expendj.tures _
Inspection
General ~erating Fund - Detail. of Expendi.tures _
Park Department
General Operating Fund - Detail of Expenditures _
Police Department
General. Operating Fund - Detail of EKpendi tures _
Street ,All.ey and Sewer
General Operating Fund - Detail of Expendi:tures _
Garbage Department
General Operating Fund - Detail. of Ex:pendiitiures
Waste Collection and Disposal
Page
Numbers
34
35
36
37
38
39
40
41
l,2
43
44-45
46
47-48
49-50
5l.-52
53
54
Schedule Itl_plt
Schedule Itl_qlt
Schedule Itl-r"
Schedule Itl_slt
Schedule "l-t"
Schedule "2 It
Schedule 1t3"
Schedule 1t4"
Schedule "51t
Schedule 1t61t
Schedule 1t71t
Schedule "8 It
Schedule 1t9"
Schedule "10"
Schedule "ll"
Schedule "ll-a"
Schedule "ll-b"
Schedule "12 "
CITY OF SALINA. KANSAS
1. N D E X (CONI' 0 )
Page
Numbers
General operating Fund - Detail of Expenditures
Sewage Disposal 55
General Operating Fund - Detail of Expend:i tures
Street Lighting 56
General operating Fund - Detail of Expend:iL tures
Traffic and Parking Control 57
General Operating Fund - Detail of Expendj.tures _
Airport Department 58
General Operating Fund - Detail of Ex:pendi.tures _
Swimming Pools 59
~~morial Hall Fund - Receipts, Disbursements,
Liabilities and Balances 60-61
General and Special Improvement Fund - Receipts,
Disbursements and Balances 62
General ImprGvement Fund - Receipts, Disb~rsements
and Balances 63-64
Cemetery Fund - Rece:itts, Disbursements, and Balances 65-66
Public Health Nursing Fund - Receitpts, Disbursements,
and Balances 67
Public Health - Receipts, Disbursements and
Balances 68
Band Fund - Receipts, Disbursements and Balances 69
Library Fund - Receipts, Disbursements, and
Balances 70
Noxious Weed Control Fund - Receipts, Disb~rsements
and Balances 71
Trust and Agency Funds - Receipts, Disbursements and
Balances of . Cash 72
Firemen "s Pension Fund - Receipts, Disbursements,
and Balances 73
Police Pension Fund - Receipts, Disbursement;s and
Balances 74
Industrial Dev~pment Fund - Receipts, Disbursements
and Balance!? 15
Schedule "13"
Schedule "14"
Schedule "15"
Schedtie "16"
Schedule "17"
Schedule "18"
Schedule "19"
Schedule "20"
Schedule "21"
Schedule ft21-A"
Schedule "22ft
Schedule "23"
Exhibit "A"
Exhibit "B"
Schedule "1"
Schedule "2"
CITY OF SALINA, KANSAS
I N D E X (CONT..)
Page
Numbers
Bond and Interest Fund - receipts, Disbursements and
Balances 76
Waterworks Department Fund - ReceiPs, Disbursements and
Balances 77
Construction Fund - Receipts, Disbursements and
Balances
78
Material Stores - Receipts, Disbursements and Balances 79
Veterans Housing - Receipts, Disbursements and
Balances 80
Street Machinery Fund - Receipts, Disbursements and
Bal.ances 81
~earing Accounts - Receipts, Disbursements and
Balances 82
Parking Meter Fund - Receipts, Disbursements and
Balances 83
Cash in CUstody of City Treasurer and 8umnJtary
Reconciliation of Bank Bal.ances - December 31, 1956 84
outstanding Checks - Bank Reconciliations _
December 31, 1956 85-87
Cash in the CUstody of the Clerk of the City Court
M. J. Broom - December 31, 1956 88
Reconciliation of Fisaal Agency Accounts _
OUtstanding Bonds and Interest Coupons B9
WATE!MQRKS DEPARTMENT
Connnents
90-94
Waterworks Department Fund - Balance Sheet _
December 31.1 1956
95
Profit and Loss Statement - Year Ended Deceillber
31" 196'6
96
97-98
operating Costs - Year 1956 Compared with Y~!ar 1.955
Plant and Property Accounts - January 1., 19;)6 and December
,31." 1.956 99
Salina, Kansas
May 14;, 1957
To The Mayor and
The Board of City Commissioners
Salina 1 Kansas
Gentlemen:
Pursuant to your instructions w.e have made an audit of the books and
records of the
Ci ty of Salina, Kansas
covering the year ended December 31, 1956 and now. submit our report thereono A
separate section at the back of this report presents comments, exhibits and
schedules covering the operating results of the Waterworks Department during the
year under review.
SCOPE OF THE AUDIT
The audit was performed in accordance with the general and specific
requirements of the Minimum Standard AuCrl. t Program approved by the State Municipal
Acoounting Board, November 31, 1935, and as revised 1949, and inc.luded an
examination of the records of all City Offices and Officers except the Municipal
Band Board, the Public Library Board and the Public Health Associlation, which
Boards receive lOOney appropriated by the City but have exclusive 4~ntro1 over the
disbursements of both the amounts appropriated to them by the C1 t;v- and other money
which they may receive. We were not authorized to audit their activities and no
report is being rendered on themo
COMMENTS
The following cnmments are presented for your information;
SUMMARY STATEMENT OF RECEIPl'S. DISBURSEMENTS .LIABILITIm AND
BALAN~ OF CASH AND IN'VESTMENTS - EXHIBIT. uA n
This exhibit shows fund cash and unencumbered balances ~Lt the beg~ nni ng
and end of the year together with receipts and Budget Charges duri.ng the year.
The composition of the total funds in the hands of the C!ity Treasurer are
presented at the foot of the exhibit. The cash receipts and disbursements together
with the December 31, 1956 \ bank balances are shown in Exhibi t ~B". The det~ of
increases-and decreases in the FUnd Investment accounts are gi~eD in Exhibit "E".
2
COMPARISON OF Am'UAL RECEIPl'S WITH BUDGEI' - EXHIBIT "B"
This exhibit presents a comparison of actua1 receipts with the anticipated
receipts for each fund together with amounts of excess or defi~lency in receipts as
compared with the budget. Actual receipts were more than antic:lpated receipts
by $93,321.61.
STATEMENT OF EXPENDI'I'URE3 COMPARED WITH
BUDGEI' APPROPRIATIONS - EXHIBIT "c"
This statement sets forth the disbursements charged against each fund and
comparison with the 1956 Budget figures. All. Fund expenditures were even with or
under the budgeted amounts with the exception of the FiremeDS Pension Fund and
Police Pension Fund.
EXIIIDBlIlT "D It
Exhibit ItD" shows a Eeconci1ement of the Receipts, Die:bursements and
Ba1ances of the City.Treasurer.
SCHEDtJLES 1 TO 20 INCLUSIVE
These schedules set forth the detailed receipts, BudgE~t Charges and
beginning and ending balances by funds for the year under audit. A comparison of
actual receipts and Budget charges with Budgetary amounts is shown for aJ'J. funds
inc1uded in the Budget.
Sa1aries paid to officers and regular emp10yees duri~; the year 1956 were
found to be in accordance w:I. th the rates specified by ordinances and the 1im1 tations
prescribed by the statutes. Classification of Salaries was sGruxinized.
GENERAL OPERATING FUIID - SCHEDULE "1", "I-A", "l-BII, and "1..a" to "1-t"
Disbursements of the General Operating Fund Departments increased by
$71,036.31 over the same Departments in 19~5.
The folJ.owing summary compares the various General Operating Fund
departmental Disbursements for the 1956 w:l.th those for the preceeding year.
- .... .. . .
Consolidated Fund Departments
Mayor and Conunissioners
City Manager
Clerk and Treasurer
Ci ty Building
City Attorney
City Court
Police Court
Engineering
Fire
Inspection
Park
Police
Street, Alley and Sewer
Garbage
Waste Collection and Disposal
Sewage
Street Lighting
Traffic and Parking
Airport
Swimming Pools
Totals
1955
$ 4,423.34
9,602021
32,887.85
13,919.59
7,368.87
12,893.76
2,130015
~~;~:~g
10,175027
40,545.47
149,034.34
69,485.92
105..946.53
8,704.77
34,939054
30..783.15
41,507.51
2,407.33
6,676.23
}742,631.51
1956
Budget Changes
3
$ 4,322.56
8,791.06
41,224.90
10,724056
7,844030
16,217.68
2,468.00
26,831.34
144,292.68
9,624.67
41,986.47
169,288.80
72,943.29
119,670.84
10,258.41
38,429,,08
33,516000
53,735.52
2,346.00
13,374.58
}827,890.74
Increase
(Decrease)
$ (100.78)
(811.15)
8,337.05
(3,195.03)
475043
3,323.92
337.85
1,419024
10,505.10
(550060)
1,441.00
20,254.46
3,457.37
13,724031
1,553064
3,489.54
2, 734t8j
12,228"01
(61..33)
6,698035
}85,259.23
During the year the City collected $43,328045 from lic~enses, fees and
permits, a decrease of $1,026.53 from the amount collected in 1955. SChedule "I-All
presents the classification of the various fees, licenses and permits and compares
them to the budgetary estimates.
Franchise Ordinances in effect during the year were el~ned. In each
case receipts were found to be in accordance w~ th the ordinances: and franchise
agreements. The amount due from the Kansas Power and Light Com:pany for the last
nine months of 1956 amounting to $10,402.62 for Gas and $46,2870.80 for Electric
Franchise were received by the City in }.By 19570 This recei vabl.e is shown in
Exhibit "E"
, Police Court Fines and Forfeitures in the amount of $58,551.00 were
imposed during the year. This represents a increase of $16,216000 over the
preceeding year. A statement prepared from the Police Court records is submitted
in Exhibit "I", all but $4..880.00 of 1956 fines were settled during the year.
Distribution of the Cigarette Tax: and of the Liquor Enforcement Tax:
was checked in the County Treasurerts records. $6,661.01 Cigarette Tax and
$2,048.81 Liquor Enf'orcement Tax: received by the. County Treasurer in. December
Was still in his hands at end of 1956.
Receipts of City Court costs and fees amounted to $9,OH7.65 and were
traced to the records of the City Court as shown in Exhibit "N".
4
GENERAL OPERATING FUND DEPARTMENTAL DISBURSEMENTS
The detailed departmental expenses~.are compared with the budget
estimates in Schedule "l-B" and further analysis is shown in Schedules
"1-a to l-t".
All payments w.ere traced to the related warrants and all vouchers
were examined and over 10,% in number and over 50% in amount of the dis-
bursements w.ere compared with the vouchers. No irregul.ari ties were found
e;x:cept for a number which w.ere not signed, however proper signature was
.secured during the course of the audit.
MEMORIAL HALL FUND - SCHEDULE 1f2"
A comparison of the 1955 Rental and Concession recei.pts with
those of 1956 is shown below:
1956 Rental and Concession
1955 Rental and Concession
1956 Decrease from 1955
$3,036.73
3,743.20
j 706047
GENERAL AND SPECIAL IMPROVEMENT -
(SPECIAL FUND IN LIEU OF BONDS) - SCHEDULE "3"
This fund was created in 1946 with the purpose of levying
currently for the City's Share of Improvements made instead of issuing
bonds therefor. All receipts were from CUrrent Ad Valorem Taxes and
disbursements w'ere made in 1956 as budgetedo
GENERAL IMPROVEMENTS FUND - SCHEDULE "4"
The incOOne from this Fund consists of taxes, sales tlU and
weed cutting. All Tax Receipts were confirmed by inspection o:f Salina
County's records.
CEMErERY FUND - SCHEDULE "51f
Verification of Lot and Space Sales was made from th4~ Deed
Stubs and checked to the receipts record. The Burial Record ~!s examined.
Tax Receipts were verified.
PUBLIC HEALTH NURSING - SCHEDULE "6"
This fund has DOt been closed out although' a:u activ:iLties have
now been discontinued.
PUBLIC HEALTH FUND .. SCHEDULE "71f
All receipts in this fund are from Ad Valorem Taxes ~lnd Sales
Tax and all disbursements were made to the Public Health Department.
5
BAND FUND - SCHEDULE "8"
Ad Valorem Taxes and Sales Tax comprised all the receipts to
this fund and all disbursements w.ere made to the Salina Municipal Band
Boardo
LIBRARY FUND - SCHEDULE "9"
Ad Valorem Taxes and Sales Tax comprised all the receipts to this
fund and all disbursements were made to the Free Public Librar:y" Board
of Salina, Kansas.
BII'ITMEED CONTROL FUND - SCHEDULE "10"
All transactions in this fund appeared to be in order. Onlt:
receipts were from Ad Valorem Tax and Sales Taxes.
TRUST AND AGENCY FUNDS - SCHEDULE "ll"
Statements of receipts, disbursements and balances of' cash for
all Trust and Agency Funds are included separately under the above
schedule. Supporting Schedules "10",..,A" and "10-B" set forth comparison of
Cash Receipts and Disbursements with Budget Estimates for the Fireman's
Pension Fund and the Policemen's Relief and Pension Fund respectively.
During 1956 the Firemen's Relief Fund received payments from State
Insurance tax in the amount of $7,221.51 for the year 1956, an :increase
over 1955 of $493.40.
The classification of the various receipts and disburlsements of
the Trust and Agency Funds is set forth in a self-explanatory manner and
it is felt no further comments thereon are neededo
Particular attention is called to the fact that the b~uance of
the Police Relief and Pension Fund as shown on Schedule "la-A" j.s over
$10,000.00 by $1,047.41 and Firemen's Pension is over by'$545.31..
INDUSTRIAL DEVELOPMENT FUND - SCHEDULE 1112".
There were no receipts during 1956. No disbursements were made.
BOND AND INTERE'ST FUND - SCHEDULE "13"
Receipts of this Fund include Ad Valorem. Taxes levied for the
payment of principal and interest on general bond issues and for the payment
of principal and interest on the City's share of Special Improvement Bond
Issues. The proceeds of special assessment taxes assessed agairu3t property
owners for the owner's share of the cost of special improvements are also
included in the receipts of this fUnd.
6
WATERWORKS DEPARTMENT .. SCHEDULE "14"
This schedule shows a summary of the receipts and dj.sbursements
of the Waterworks Department, which cleared through the City 'I'reasurer
during the year.
The balance shown at the end of the year consists of cash only
and does not include investments owned by the Waterworks Department.
These investments are listed in detail on Exhibit "E". Additional ~nnnents,
exhibits and schedules pertaining entirely to the Waterworks Department are
submitted in a separate section at the back of this report. It should be
noted that collections by the Waterworks Department on December 31" 1956
are not reflected in this fund or on any of the other Fund re~)rds at the
close of the year. A Cash Fund of $1,500.00 is maintained in -the Waterworks
Office.
A summary of the Waterworks Departmentls cash and in'restments
at December 31, 1956 is shown below:
Cash in the custody of the City Treasurer .. General. and ReservE~s
Investments in the Custody of the City Treasurer
Cash fUnd maintained in the Waterworks Department Office
$225,085,,28
300,000.00
1,500.00
Total. Cash and Investments shown on City records
December 31, 1956 collections
$526,585.28
1,103.57
$527,688.85
Total shown on Waterworks Books
CONSTRUCTION FUND .. SCHEDULE "15"
The Various Construction Projects accounts are grouped under this
schedule and the receipts, disbursements and l:a1ances of each co:nstruction
project account as well as the total. rec~ipts, disbursements an,d balances
of all cOnStmd:ttdon project accounts are shown therein.
The Balance carried over as Gas Tax received $14,971.87 plus
$4,069_56 received in 1956 and likewise so credited was transfeJ:'red to
Bond Issue in the amount of $19,,041043_ $20,000.00 was then trnnsferred to
the Asphalt Paving account so as to show specific usage for strE~et construction
and/or maintainence.
MATERIAL STORm .. SCHEDULE "16"
Charges to this. fund were for materials purchased and credi te
are for inter~fUnd sales.
VRrERANS.t HOUSING .. SCHEDULE "17"
Activities in this fUnd were discontinued' during the year.
7
BRIDGE OR STREEI' BUILDING MACHINERY AND
EQUIPMENT FUND - SCHEDULE "18"
Nothing was received in this account during 1956. ~~9,389059
was spent for Mlchinery and Equipment during 1956.
CLEARING ACCOUNTS .. SCHEDULE "19"
A grouping fund for all collection accounts, labeled "Clearing"
was established. Income tax, Social. Security Tax, and Sales 'J~a.x Col1etions,
Bond DepoSits, and Receipts received in advance, are all incltlded under
this category. See Schedule "19".
PARKING MEl'ER REVENUE - SCHEDULE "20"
According to Revenue Bond agreement, an account has been
established for Parking Meter Revenue, whidn is Shown, togethE!r with
disbursements from the fund, under Schedule "20".
CASH IN THE CUSTODY OF THE CITY TREASURER .. EXHIBIT "D'l
Under this Exhibit is shown a summary statement of the Treasurerts
Cash Balance at the beginning of the year, the receipts and disbursements
clearing the Treasurerts Bank Accounts during the year, and the TreasurerJs
Cash Balance at the close of the year.
Schedule "21" shows the reconciliation of the Bank Balances
confirmed to us by the depositories with the December 31, 1956 balances
on the Treasurer's books. A list of the OUtstanding Checks at that date
is set forth in Schedule "21-A".
In accordance with the customary procedure, the City1s Books and
Records were not closed until a few days after the close of thl: year in
order that all receipts and disbursements applicable to the year 1956 might
be entered. The 1957 deposits shown on this reconciliation (Sc::hedule "2r')
consisted of collections applicable to the year 1956.
INVESTMENTS IN CUSTODY OF THE CITY TREASURER _
EXHIBIT lIE"~
This Exhibit sets forth a description of the investmE~nts in the
Custody of the City Treasurer as at the beginning and closing dates of the
audit period toget~er with details of the change in investments: during the
period.
Investments in the custody of the Treasurer on May 5, 1957 as of
December 31, 1956 were verified by inspection and by correspondence. Interest
8
Coupons on Bonds were properly accounted for and the income :from investments
collected during the period was traced into the records of cl~sh received.
TA}{Eg
The City's share of the 1955 taxes collected by the County
Treasurer was traced into the various City of Salina 1956 Fund Tax Accounts
maintained on the records of the Salina County Treasurer.
From the records maintained by the County Treasurer and without
a detailed examination, it appeared that the County had ctlstributed to the
City its share of 1955 Tax Levy Collections together with CoJ~ections during
the year on Taxes assessed in prior periods, and that these c~stributions
w.ere made to the City on the basis of the tax levies for the years in which
the collected Taxes were levied. 'It was determined that the City crectlted
receipts from the County Treasurer to the City Funds on the s.ame basis,
with exceptions stated in comments on the General Operating and General and
Special Improvement Fundso
The County Treasurer's allocations on Sa1es Tax residue to the
City appeared to be in accordance with the statutes.
SUMMARY AND RECONCILIATION OF 1955 TAX ROLL SHGlING
TAXES ASSESSED AND COLLEC"l'ED BY THE COUNTY TREASUREB
AND UNCOLLEOFED BALANCES - EXHIBIT "FII
This exhibit sets forth the origina1 tax roll appli,eable to the
City of Salina, as certified by the County Clerk to the state Tax Commission,
and is adjusted for adctltions to the tax roll, taxes refunded by the County,
and taxes remitted to the City, for the purpose of deve10ping the amounts
of 1955 taxes assessed but not collected by the City.
STATEMENT OF TA}{Eg RECEIVED FROM THE GOONTY TREASURER
SHGlING CURRENT AND DELINQUENT TAXES AND DISTRIBUTION
TO FUNDS ON BASIS OF ASSm8MENT - EXHIBIT "G"
This statement shows the tota1 amount of taxes recej~ved by the
City during the year 1956 and the years in which such taxes WElre 1evied by
the City. The allocations to the C1 ty Funds is based on the i;ax levy for
the years in which the collected taxes were 1evied. Inc1uded in this
exhibit is an analysis of de1inquent, current.. tangib1e and iIlLtangible taxes
received.
The inctl vidua1 fund statements of receipts, ctlsbursements and
bal.ances of cash for tax 1evying funds, Schedules "I" to "13".. inc1usive..
wh~,c
9
shows the total Ad Val.orem Taxes received by each tax levying fund.
SUMMARY OF ACCOUNTING PROCEDURE AND VERIFICATION
OF RECEIPl'S AND DISBURSEMENTS OF CITY CLERK AND CITY TREASURER
Receipts! The City Clerk is the principal collecting t6Ild a.ccounting
officer. All items of cash received, except taxes ana infrequent collections
received directly by the City Treasurer, are handled first by the City
Clerk or Clerks in his office. The City Clerk and City Treasurer are provided
with standard triplicate receipt forms numbered by the printer and a receipt
is issued for each individual collection made by these officerso The City
Clerk deposits collections made through his office on the average of every
two or three days, and a test check of his records indicate that his collections
were made intact and promptly.
The City Treasurer reports each of his collections separately
to the Clerk and such collections are recorded on the Clerk1s cash receipts
record. The City Clerk1s records, indicated that the City Treasurer had
promptly deposited all sums of money coming into his hands.
Duplicate of receipts issued during the audit period by the City
Cl.erk and City Treasurer w.ere test checked into the Clerk I s :record of
cash received and the mathematical accuracy of that record w.~s verified.
The auditor scrutinized the fund classification of tbn receiJpts as
shown on the Clerk1s cash record, for verification of fund Qistribution and
the classification of receipts within the funds was test-cheeked.
M::mthly totals of fund receipts were traced from the receipts record into
the fund ledger. The entries in the cash receipts record w.eJ::,e also test-
checked into the receipts analysis record, and that record ~~s tested as
to accuracy of totals.
Records of licenses issued and other available evicience of
cash received were also traced into the Clerkls cash book. ~~he collections
of the Director of Finance were traced into the Treasurer1s Bank Accounts;
Collections of the Treasurer were also traced into his variot~ bank accounts.
The three local banks w.ere approved as depositories by the Governing body
on JUne 19th, 1933.
No cash was on hand in the office of the City Clerk at January
1, 1957 since all cash received was deposited intact. All 1957 deposits
applicable to the year 1956 w.ere entered on the books as at December 31, 1956.
Certain collections, made in 1956, were applicable to the year 1997 and
10
are shown in a separate fund called 1957 receipts paid in advance, and are
included in IIClearing Accountsll.
Disbursements: All claim vouchers paid during the year w.ere examined and
test checks of postings and extensions were madeo Claim Vouchers were test
traced into the Clerkts ordinance registers, and the fund distributions were
all checked to the Ledger Sheets. The mathematical accuracy of the City
Clerkts warrant registers were proven and the fund totals of each appropria-
tion ordinance were traced into the fund ledger. Postings w.ere test-
checked from the Clerkts warrant register to the disbursements analysis
record and that record w'as proven for accuracy of totalso Schedule "24"
show's correcting entry for posting errors within the Construction Fundo
The City uses a warrant form for making disburseme:nts, which
becomes a check on being signed by the City Treasurer. The ~rreasurer
uses a rubber stamp facsimile of his signature for this purpose. All
checks cancelled during the year were examined and traced to the appropriation
ordinance record.
Fund Ledger: The City maintains separate fund accounts for the cash and
investments of each City Fundo All postings to the Fund Ledger were traced
from their source into the Fund Ledger, and the mathematical accuracy of
the Ledger was proven. Fund Ledger Balances w'ere computed and a total
balance was abstracted from that record.
Treasurer t s Records: The Treasurer t s record of checks issued, and
deposits made, and bank balances is maintained by a bookkeeper in the
office of the City Clerk as an independent record. Statement of total
receipts, disbursements and balances as shown by this record are set forth
in Exhibit "nit.
CLERK OF TIlE CITY COORI'
STATEMENT OF RECEIPl'S. DISBURSEMENTS AND BALANCE5 OF CASH - ImIT "Ell
This exhibit sets forth the cash balances in the custody of the
Clerk of the City Court, at the beginning and end of the audi.t period
together with receipts and disbursements during the year 1956. These figures
were taken from the records of the Clerk of the City Court.
A comparison of fees on hand and cash balances as of December
31, 1956, is shown at the foot of the statement. A list of the individual
case balances are not set forth in this report, since it is a part of the
Clerkrs permanent records, and was verified to the Case Ledgers.
II
Reconciliation of the Clerk of the City Court cash balances at
the Farmer's National Bank, Salina? Kansas, is shown on Schedule "23".
Cancelled checks were examined for signature and endorsement. The Clerk
of the City Court maintains a record of cash received and disbursed,
a ledger of cases and monthly reconciliation of case balances with the
cash balances. M:>re care should be taken to see that this reconciliation
is close. An electric adding machine with a larger keyboard. would
facilitate matters and save labor.
Verification was made by comparison of cancelled checks with
disbursements as recorded, by proof of monthly Postings by a,ddi tion, by
comparison of all duplicate receipts to the receipt record, and comparison
of such totals with amounts recorded and by test-check of itLdividual items
to the amount recorded, by verification from the records or reports of City
and County Officials as to amounts shown paid to them, by tE~st-checking of
items of receipts and disbursements to the Dockets and to the Case Ledgers.
The Detail of Case Balances shows $71.75 more total than the amount of cash
on hand and in bank. The Clerk at May 1, 1957 had cash on hand in the amount
of $88009 which he had failed to write receipts for or record on the cash
receipts record. There should be a control Ledger kept in this office
as well as the detail Ledgerso
POLICE COURl' FINES AND FORFEITURES
A Police Sargeant acts as collection officer for 1~he Judge of
the Police Court. Entries on the Police blotter show the amount of the
APpearance Bond deposited; fine imposed or other deposition of the case;
fine collected or paid by work; and other information regarding the case.
Receipts for fines paid are issued from a duplicate receipt book, the
duplicate being retained for all except still traffic viola'~ions, which
are entered in total each day. These totals were test-checked by addition
of tickets and duplicates were test-checked to the docket.
Cash, as received, in fines and Bond Forfeitures, is placed
in numbered case envelopes which are accumulated until the end of each
Blotter Page, when these envelopes together with other sim1:larly numbered
case envelopes containing fines, workout, parole, dismissal evidence, are
turned over to the Police Judge who reconciles the cash and other items
with his docket records and prepares an analysis thereof which he submits
to the City Clerk together with the cash received. During recent months
12
payments have fJeen made more frequently. Still Traffic Fines. are turned
over dailyo
The analysis of fines imposed for the year 1956, as prepared and
submitted by the Police Department to the City Manager, was examined and
found approximately correct.
It would be wise to maintain a control sheet on Fines in the
clerks office. Some changes which it is felt will be beneficial have been
suggested in keeping a more careful control of unpaid fines.
SUMMARY OF POLICE COORI' RECORDS - EXHIBIT "I"
This exhibit showo the January 1, and December 31,1956 balances
of uncollected fines by the following years - 1952 and 1955 together w.i th
the 1956 collections, paroles, workouts, and dismissals for each year and
group of years.
Verification was made by test additions of the dupl:icate receipts
for several months and comparison with cash reported and paid to the City
Clerk, for all months. Tests w.ere made from duplicate receipts to the en-
velopes and from envelopes to the Police Blotter. Page footillgS of the
Judges Blotter w.as proven and compared w.i th the page analysis for each
month. Tests of monthly fines and collections w.as made for the year 1956
from the Blotter and compared with those reported to the City Clerk and
City Manager.
SUMMARY OF THE RECORDS OF THE CITY BUILDING INSPECTOR - EXHIBIT "J"
This exhibit shows a classification of the co~tiO]~ made "by
the building Inspector together with the remittances made to the City Clerk
during the period from January 1, to December 31, 1956.
Cash received from the collection of fees and issuaIlce of permits
as shown by the duplicate receipts, were traced into the Regiflter of
Collections maintained in the Building Inspector 1 s Qf'fice, anet from that
Register to the monthly reports and remittances to the Citf Clerk. Fees
Charges appear to be in accordance with the rates met by ordinances. Two
material errors in reporting totals were noted: one, an overpayment of
$95..00 in November and another of an underpayment <in June. It appears that
greater care should be exercised in caring for and reporting' c:as4hreceived"
COMPARISON OF DEPOOITORY BONDS AND BALANCES OF DEPOOIT - EXHIBIT AA It
This statement compares the balances on deposit asa.t December
31, 1956 with the amounts of depository bonds pledged by the banks as
collateral to assure the payment of these deposits. The local banks have
pledged United States Government or Kansas MUnicipal Bonds as collateral
13
for deposit of public moneys. It appeared that there was sufficient
collateral pledged at all times as re<;uired by law..
The Governing Body does not approve depository bonds as required
under section 13-2107 of 1943 supplement.
All depository bonds were confirmed by correspondence with
banks holding same for safekeeping.
FIDELITY BONDS IN FORCE - EXHIBIT ilL II
Fidelity Bonds in Force as of December 31, 1956 as detailed
under the exhibit w~re inspected and checked to the statues and 1948
revised ordinances to determine that such bonds meet statutory requirements
as to type, amount and approval. All Fidelity Bonds except those of the
Clerk of the City Court and the Marshall of the City Court are in custody
of the City Clerk and Director of Finance. The bonds of the Clerk of the
City Court and the Marshall of the City Court are in custody of the County
Clerk as is provided for under 20-1420 and 20-204 and 205 C. N. 1935.
The bonds of the Clerk of the City Court and the Marshall of the City Court
are drawn in favor of the state of Kansas rather than in favor of the City
of Salina. All other fidelity bonds were drawn in favor of the City of
Salina. The liability of Surety Companies on all fidelity bonds was
confirmed by correspondence with the Home Office of the Surety Companies,
and it was ascertained that each of these companies was authorised to do
business in the State of Kansas.
INSURANCE IN FORCE - EXHIBIT "M"
This exhibit presents a summary statement of the Insurance
coverage on the various properties owned by the City together with the
type of Insurance thereon. Policies are issued, in most instances, to
cover a period of either three or five years.
The properties listed under the heading of C:1 ty Buildings and
Properties with a total coverage of $418,590.00 are insured by a group
of 30 companies with each policy having a ninety percent co-insurance
clause.
The Memorial Hall . Building and contents are insured by a group
of 25 companies for $231,000.00. Each of the policies in this group
contains a ninety percent co-insurance clause.
Airport policies carry 80% and sewage Building Policies carry
90% Co-insurance.
14
Insurance coverage on other properties not included in the
above groups and other types of protection are listed separately. Insurance
coverage pertaining to the waterworks department is ShOWIl separately on
a schedule in the latter part of this report also.
It w.as determined that all insurance ct>m,panies liTi ting insurance
on the City1s property were authorised to do business in the state of
Kansas.
ACCOUNTS RECEIVABLE - EXHIBIT "N"
Accounts due to the various funds of the City a.s at December 31,
1956 as determined by our examination are shown on this exhibit. No
independent verification was made with debtors. This exhibit does not
include unpaid taxes.
ACCOUNTS PAYABLE
No separate schedule has been presented of accounts payable as
they are classified by funds under Exhibit "A". The amounts included as
liabilities were determined from inspection of the records maintained by
the City Clerk1s Office.
STATEMENT OF BONDED INDEBTEDNESS - EXHIBIT II 0"
This statement presents, in detail, the bonded indebtedness of
the City of Salina, at December 31, 1955 and December 31, 1956 together w.ith
bonds issued and retired during 1956. The following is a summary of Bonded
Indebtedness classified as to type of Bonds outstanding, 'w.ith yearly
Maturity totals:
outstanding
December 31, 1955
General & Revenue Bonds $2,711,,000.00
Special Improvements Bonds .2,083,505.64
1956
Issued Retired
Outstanding
December 31, 195'
$2,497,000.00
.2,346,694.67
j>4...,843,694.67
Totals
j4,794,505.64
- 0 - $214,,000.00
577,471.81 314,282o':@
j577,471081 528,282. 'ill...
tear General
Due Bonds
--L-
1957 $ 255,000.00
1958 248,000000
1959 190,000.00
1960 179,000000
1961 181,000.00
1962 165,000000
1963 168,000.00
1964 169,000.00
1965 172,000000
1966 122,000.00
1967 112,000000
1968 114,000.00
1969 117,000.00
1970 119,000000
1971 62,000.00
1972 62,000.00
1973 62,000000
Totals l 2,497,000000
Special
Bonds
--L-
$ 365,222.86
412,471.81
310,000.00
277,000.00
233,000.00
201,000.00
191,000000
109,000000
104,000.00
81,000.00
53,000000
'$ 2,346,694.67
15
Total
Bonds
--L-
$ 620,222086
660,471.81
500,000000
456,000.00
414,000.00
366,000.00
359,000000
288,000000
276,000.00
203,000.00
165,000.00
114,000.00
117,000.00
119,000.00
62,000.00
62,000.00
62,000.00
l 4,843,694.67
General Bonds amounting to $2,497,000.00 and the Special
Improvement Bonds amounting to $2 346,694.67 w.ere outstanding at
December 31, 19560
The following schedule shows the total Bonded Indebtedness.
outstanding, at the close of each of the last ten years.
There was $210,000.00 of off street Parking Bonds outstanding
January 1, 1956 and the same at December 31, 1956.
December 31, 1946
1947
1948
1949
1950
1951
1952
1953
1954
1955
1956
Bonded
Indebtedness
$ 2ClO,633.86
705,939.15
1,027,014.09
1,474,094.86
1,398,901.43
1,538,099.96
1,836,017006
3,633,426.13
3,953,396.19
4,794,505.64
4,843,694067
16
RECONCILIATION OF THE CITY OF SALINA FISCAL
AGENCY ACCOUNr - SCHEDULE "22"
The balance shows as unpaid December 31, 1956 has been confirmed
by the State Accountant. Cancelled bonds and coupons paid by the Fiscal
Agency during the year 1956 w"ere carefully examined and checked against
the bond record and found to be proper charges.
TEMPORARY NorE INDEBTEDNESS - EXHIBIT "p"
This statement shows the amount of Temporary Note Indebtedness
owed by the City at December 31, 1956. These notes will be repaid out
of the proceeds of bond sales. Verification of authorized issuance
was received from the Kansas State Treasurer.
MINUl'ES AND ORDINANCES
The minutes of the meetings of the governing body during the
audit period, ordinances enacted during the period and the 1948 revised
ordinances were review"ed for matters pertaining to the audit. The
Minutes appeared to be complete and in good order.
GENERAL
During the course of the audit, explanations of various matters
w"ere obtained from officers and employees of the City. We wish to express
our appreciation for the co-operation and assistance of all those with
whom woe came in contact.
CERTIFICATE
We certify that, in our opinion, subject to the foregoing
comments, the accompanying exhibits and related schedules properly
reflect the financial condition of the City of Salina, Kansas, as at
December 31, 1956, and the results of its operations for the period
from January 1, 1956, to December 31, 1956, inclusive.
We further certify that, subject to the comments pertaining
to the Waterworks Department Fund, as shown on the pages immediately
following Schedule "23" of this report, the exhibits and schedules
pertaining to the Waterworks Department Fund correctly reflect the
financial conditions of that Fund as at December 31, 1956 and the
results of the operations of that Department for the period from January
1, 1956 to December 31, 1956, inclusive.
Respectfully Submitted
Dewey N. Turner
t{"
. ~\.I~~'
Licensed
MUnicipal Pub ic Accountant,
#193 in charge of and actively
engaged on this audita
17
Exhibit itA'
KANSAS
SUMMARY STATEMENT OF RECEIPI'S DISBURSEMENTS
AND BALANCES OF CASH AND INVESTMENTS
CITY OF SALINA
Cash
Balances
12-31-56
Liabilities
12-31-56
Unencumbered
Cash
12-31-56
Charges
1956
Cash
Accountability
Unencumbered
Receipts
11 6
Unencrom-
bered Cash
1-1-56
INCLUSIVE
Liabilities
1-1-56
Paid in l'
6 TO DECEMBER
Cash
1-1-56
YEAR JANUARY 1. l'
.
66,017.68
3,607.06
1,369.82
2,484.37
2,992033
102039
143.67
1,067019
387.27
10,545.31
11,054.32
84,777.34
Q25,085.28
11,047.41
840.
$
10,711.77
2,254089
1,006.09
149.48
13,265.79
$
55,305.91
1,352.17
1,369.82
1,478.28
2,842.85
lee. 39
143.67
1,067.19
387.27
10,545031
ll,054032
84,777.34
2ll,819c>49
ll,047.41
840.
:I>
827,890.74
12,292.06
43,500.00
42,117.19
ll,025.98
27.20
6,170.00
54,359.02
1,201.54
10,529.10
487,798.36
1,081,029.75
10,833002
21.034.71
$
883,196.65
13,644.23
44,869.82
43,595047
13,868.83
129.59
6,313.67
55,426.21
1,588.81
21,074.41
11,054.32
572,575.70
1,292,849.24
21,880.43
21.8' .48
$
850,109.15
13,197.33
23,807.10
41,470.18
9,165.94
97 · 09
6,202.89
54,694.19
1,369.28
11,124.64
506,973049
754,451.84
10,390.08
21.8' 048
$
33,087.50
446.90
21,062.72
2,125.29
4,702.89
32 . 50
llO.78
732.02
219.53
9,949.77
ll,054.32
65,602.21
538,397.40
ll,490.35
6
$
26,028.26
436096
406.96
360.75
1,811.02
27,
$
59,115.76
883.86
21,062.72
2,486.04
6,513.91
32.50
llOo 78
732.02
219.53
9,949.77
11,054.:32
65.602021
565,804036
11,490.35
$
Cash
-Funds Bu1 eted
General operating
Memorial Hall
General & Special Improvement
General Improvement
Cemetery
Public Health Nursing
Band
Library
Noxious Weed
Firemens Pension
Industrial Development
Bond & Interest
Waterworks
Police Pension
Public Health
42.86
$.
$g
014.18
95,653.12
12,319.84
4,053025
6,409.32
3,087.43
73,098.46
19-,132.84
10,588.67
1,463.00
128.72
832.19
5,ll2020
are .42
47.60
2
820.41
6
86
$.
.22
1,700.00
300,000.00
4.8 010
12,700000
166.45
0'
$.
40
o
4
6
$.
400.00
000 .00
200,000.00
4.8 .10'
.10
$.
$.
$.
12.700.00
$.
$.
.10
204.8
$.
$.
$.
400.00
ll4
$.
Total Investments
94,820093
7,207.64
4,0'53.25
6,409.32
2,259.01
73,050.86
15,132.84
10,588.67
1,463,00
II 28.72
228 14.24
1,637,824.02
87,055.81
9,389059
28,870039
16,999.15
2,879068
4,833.10
1,691000
6 224.48
1,732,644095
94,263045
13,442.84
35,279.71
19,258.16
75,930.54
15,132.84
15,421.77
3,154.00
6 .20
1,677,057.14
87,749.70
140.00
14,861.80
20,676055
115.00
209.00
2,090.00
0.230.00
55,587.81
6,513.75
13,442.84
35,139071
4,396.36
55,253099
15,017084
15,212.77
1,064.00
.....2.23.20
208
1,664.38
4,865090
1050
1,083092
85.75
57,252.19
11,379.65
13,442.84
35,141.21
5,480.28
55,339074
15,0'17..84
15,212.77
1,064000
6 .20
$.
Endowment
Trust
Totals
Funds Not Bu' eted
Construction
Clearing Accounts
street Machinery
Veterans Housing
Material stores
Firemen1s Relief
Cemetery Endowment
Hillcrest Memorial
Hillcrest Memorial
Parking Meters
46
21
Totals
14,
10'0,
$.
All Funds
Investments
riremen's ~elief
Waterworks
MasoleUID Endowment Trust
Totals
18
Exhibit "B"
CITY OF SAIJ:JlA. IWlSAS
OW.A1ttSQl . AO'fUAL ~ WITH TD 13U1lGBr
January lJ 1956 to Deeember 31t 1956J Inclusive
Total.
ReceiPts
Exhibit tlAu
",
Tax 'tevying Funds
General. operating $
Memorial. Hall
General Ie ~1al IJII;provement
General ,Im;provemen~
Cemetery
PubUc Ileal. th Jrursing
J3aDk
Library
lfox1ous Weed
Fireman f s Pension
Police Rellef &I Pension
Bond. & Interest
Public Health
Total Tax Levying Funds
Ron Tu: Levying Funds
Waterworks
Clear1ngAccounts
(:onstruetion
Veterans "Housing
Stores Aocou.n:ts
lirement,s Relief'
HUlcrestJlemOrifd Trut
Hillcrest MemOrieJ.Bnaowment
Cemetery .Zn&mnent
Par1d.n8 .Jleters
'total lion-Tax Levy1Dg Funds
'fotal All Funds
Anticipated .ADk>unt ot Amount of'
Reeeipts Budget BUdget
"Budget It S\1r.Plus Defie1en(f
803,412.05 . 116,697010 ,
14,608.98 " 1,411.65
22,989.08 818.02
41,170.~ 299.24
8, 808. S9 357.35
750.00
6,115.71 87.18
56,246.83 1,552.64-
1,361.78
10,400.08
9,012.o1f.
Jt.6l,; 244. 44
21.,034.71
850,109.15 *
13,197.33 .
23,'807 .10
41,470.18
9,165.94
97.09
.6,202.89
54,694.19
1,369.28
11,1.24.64
10,390.08
506, 973.JJ9
21, 875.1c8
652.91
7.50
724.56
1,378.04
45,129.05
8lt6.77
1t550~476.84 ~t4~7 t15~.2~ ~)93J321.61
754,451.84
87,7149."
l,6TI,051.14
11W.oo
14,86l..80
20,676.55
2,090.00
209 .00
11S.00
7Q..~30~OO
.'
2J621',561.G3
~
CITY OF SALINA. KANSAS
STATEMENT OF EXPENDITURES COMPARED WITH BUDGETED AMOUNTS
January 1, 1956 to December 31, 1956, Inclusive
Tax Levying Funds
General operating
Memorial Hall
Cemetery
General & Special Improvement
General Improvement
Public Health
Band
Noxious Weed
Firemen's Pension
Police Relief & Pension
Bond & Interest
Library
Public Health Nursing
To&al Tax Levying Funds
Non-Tax Levying Funds
Waterw'orks
Clearing Accounts
Construction
Veterans Housing
stores Account
Firemen's Relief
Hillcrest Memorial Trust
Hillcrest Menx>rial Endowment
Street Mach~ry
Parking Meter Revenue
Total Non-Tax Levying Funds
Total - All Funds
Chargeable
to 1956
Budget
1956
Budget
$
827,890.74 $
12,292.06
ll,025098
43,500.00
42,117..19
21,034.71
6,170.00
1,201.54
10,529.10
10,833.02
487,798.36
54,359..02
27.20
828,089.05 $
14,675000
12,064.80
43,500000
42,200.00
21,034.71
6,170.00
1,410000
10,270.00
9,888.00
499,956077
56,588.00
750.00
}1,546,596.33 -
Jl 528,778.92
1,078,694.65
87,055.81
1,637,824002
28,870.39
16,999.15
2,879..68
1,691000
4,833.10
9,369.59
63,224.48
} 2J931,461,87
j> 4J460.240.79
Amount
OVer
Budget
259.10
945.02
19
Exhibit liCit
Amount
Under
Budget
$ 198.31
2,382.94
1,038082
82.81
208046
12,158.41
2,228.98
722.80
}17,817.41
20
Exhibit "D"
CITY OF SALINA, KANSAS
CASH RECEIPl'S. DISBURSEMENTS & BALANCES OF THE CITY THEASURER
WITH RECONCILIATION OF DISBURSEMENTS
January 1. 1956 to December 31, 1956, Inclusiv-e
Balance January 1, 1956
Receipts (Exhibits "A" & liB")
Total Accountability
Disbursements
1956 Budget Charges
4,460,240.79
Plus 1955 Liabilities Paid
63,7~.40
4,~3,9 .19
34J208.43
4,~S9,J(gq.em .
Less Liabilities 12-31-56
Add Disbursements charge to
water surplus
2.335010
Balance December 31, 1956
Cash December 31, 1956
The Farmers National Bank
The PJ.anters State Bank
The National Bank of America
267,074.97
224,137.44
165,644.45
j 656J856.86
Total. Cash in Banks
$ 970,911.85
4,178.057.87
$ 5,148,969072
4.492.112.86
j 656,856.86
21
Exhibit liE'
Balance Balance
1-1-56 Additions Reductions 12-31-56
$ 3,lJoO.00 $ 1,700.00 $ 1,700.00
11,000.00 11,000000
~ 14,400.00 $. 12,700.00 $. 1,700.00
$. 100,000.00 $ 200,000.00 $ $. 300,000.00
$. 100.000.00 ' 300,000.00
:P 5,000'.00 * 5Jooo.00
-
*Cost $. 4,833.10'
Bond
No.
CITY OF SALINA KANSAS
INVESTMENTS IN CUSTODY OF CITY TREASURER
--
December 31 l' 6
Date of Date Interest
Fund Issue Due Rate
Firemen1s Relief
City of Salina 1 1/2
Ci ty of Salina 1 3/4
Total
Waterworks
u. So Treasury Bonds
Total
Mausoleum Endowment Trust
Salina Water Revenue Bonds (c)
22
Exhibit llFll
CITY OF SALINA KANSAS
SUMMARY & RECONCILEMENT OF THE 19 TAX ROLL SHGlING TAXES
ASSESSED BY COUNTY CLERK, COLLECTED BY COUNTY TREASURER
& REMITTED TO CITY TREASURER & LIST OF UNCOLLIDl'ED & UNREMITTED BALANCE2
Original D&E& Adjusted Total Unpaid by Totals
Tax Added Abated Tax Current County Treas- Tax Long to City
Roll Tax Tax Roll Collections urer Ledger. ~ (Short) Treasurer
General
Tangible $ 388,495.88 $ 2,755.40 $ 1,105084 $ 390,145.44 $ 382,122.75 $ 8,022.69 $ 8,061.27 $ 38058 $ 382,701.56
Intangible ~l, 712.65 1.020.24 ~046 32,~6.43 32,~69025 287018 241.73 (4~.45) 32,377.98
Total General operating 0,208.53 3,775.64 1,1 .30 422, 1.87 414, 92.00 8,309.87 8,303000 ( .87) 415,079.54
Band 5,550.43 39036 15080 5,573.99 5,459.15 114.84 115..17 .33 5,467042
Cemetery 4,387.12 31.12 12.49 4,405.75 4,315.22 90'.53 91.03 .50 4,321076
General & Special Improvement 23,201092 164..56 66004 23,300044 22,821000 479.44 481.43 1.99 22,855.57
General Improvement 36,384.73 258..06 103057 36,539.22 35,788.27 750.95 754.99 4.04 35,842.48
Library 49,919.54 354.05 142.10 50,131.49 49,100.43 1,031.06 1,035.82 4.76 49,174.81
Memorial Hall 8,357.84 59.28 23.79 8,393.33 8,220.46 172.87 173.42 .55 8,232.92
Public Health 21,463.39 152.22 61.10' 21,554..51 21, lllo 47 443.0'4 445.37 2033 21,143043
Noxious Weeds 1,236029 8.78 3.52 1,241.55 1,216.18 25.37 25066 .29 1,218.01
Firemen1s Pension 6,666.53 47.28 18.98 6,694083 6,557042 137041 138.34 .93 6,567.36
Police Pension 5,640.58 40.00 16..06 5,664052 5,548.19 116033 117.04 ..71 5,556.60
Bond & Interest 264,304.43 - };.874.58 752.34 265J426.67 259,968.89 5,457.78 5,484.31 26.53 260,362066
Total Ad Valorem & Intangible Taxes 847,321.33 6 2.398009 851,728.17 834,598.68 7,129.49 .7,165.58 36.09 835.622.56
-
Specials 135,241.39 (53.94) 138,440.47
Paving 395.71 134,845.68 131,086.61 3,759.07 3,705.13
Sewer 96,079.55 234.33 95,845.22 92,466.08 3,379..14 3,418.17 39.03 97,844019
Water 13,579.29 122 000 13,457.29 12,829034 627.95 539.60 (88.35) la, 128..77
Weeds 296.00 2.46 293.54 245..62 47092 52.00 4.08 592080
Sidewalks 1,461017 1,461.17 1,461.27 (.10) .10 1,098.33
opening Franklin Street 1.419. 22. 1 6~ 1.396.56 1.244.
-
Total Specials 248 .46 2 485.48 714.90'
-
Total All Funds $1 $. 6 084.16 880.48
23
Exhibit "G"
CITY OF SALINA. KANSAS
STATEMENT OF TAXES RECEIVED FROM COUNTY TREASURER
SHCMING 1955 TAX & PRIOR TAX RECEIVED AND
DISTRIBUTION TO FUNDS - YEAR 1956
From 1954
& Prior
Funds years 1955 Totals
Ad Valorem & Intangible Tax.
General Ope~ating $ 6,579.04 $ 382,701.56
Ad Valorem :I; 389,280.60
Intangible 62 0 54 32.377 .9E~ 32.440.52
Total General Qperating 6,641.58 415,079.51~ 421,721.12
Memorial Hall 128,29 8,232.%~ 8,361.21
General & special Improvement 951.53 22,855.57 23,807.10
General ImProvement 719.16 35,84204<3 36,561.64
Cemetery 118.57 4,321.76 4,440033
Public Health Nursing 96.09 21,143.43 21,239.52
Band 107.99 5,467 .~~ 5,575.41
Library 775.27 49,174.8JL 49,950.08
Noxious Weed 20.10 1,218.01 1,238.ll
Firemen1s Pension 127.87 6,567.36 6,695.23
Police Pension 116.64 5,556.60 5,673.24
Bond & Interest 3,857.75 260,362066 264,g?0.41
Total Ad Valorem & Intangible 13.660.84 835.822.5l~ 849J 4830 40
Specials
Curb 1 Gutter & Paving 138,440.4'7 138,440.47
Sewer 97,844.19 97,844.19
Water Service 13,128.7'7 13,128.77
Weeds 592.80 592080
Sidewalks 1,098.33 1,098033
Widening Roach 1,244059 1,244.59
Total - Specials 252J349.1~ 252,349.15
Total - All Funds _~ 13.660.84 11> 1.088.171.7;h .$ 1,%01.832.55
CITY OF SALINA. KANSAS
CLERK OF THE CITY COORI'
24
Exhibi t "H"
STATEMENT OF CASH RECEIPTS. DISBURSEMENTS AND BALANCES
January 1, 1956 to December 31, 1956. Inclusive
Balance January 1, 1956
Receipts
City Fees
Sheriffs Fees
Judicial Fees
Fines
Costs
Miscellaneous
Total Receipts
Total Accountability
Disbursements
City Fees to City Clerk
Sheriffs Fees to Sheriffs
Judicial Fees to County Treasurer
Costs Remitted
.Fines to County Treasurer
Miscellaneous
Total Disbursements
Balance December 31, 1956
Balance per Case Ledger
Difference 12-31-56
Difference 12-31-55
Note
Cash in Bank
Cash on Hand
Cases Balances
Cash (short) of Case Balances
$ 9,085..65
1, 512.7?
155.85
6,924.34
293.15
14,934.97
9,087.65
1,512.72
155.85
635.57
6,974.34
14,578.97
Long
Short
Difference
December
195ts
1,5 .25
~.2~
1,.5
1.~~~:~~)
$ 1,859.99
32,906.68
34,766.67
32J945.10
1,821.57
1,880.80
59.23
'L~;:~~
31
1956
1,720.96
88.09
1,809.05
1,880.80
(71.75)
25
Exhibit "I"
CITY OF SALINA 9 KANSAS
SUMMARY OF POLICE RECORDS
January 1, 1956 to December 31, 1956, Inclusive
Fines Imposed
Balances, 1-1-56
Fines Imposed, 1956
1952 1954 1955 _ 1956 Totals
:I> 633.00 $ 408.30 $ 3,372.00 $ $ 4,413.30
~58, 551000 58,551.00
]; 633000 ]> 408.30 ]; 3,372.00 1)8,551..00 ]; 62,964.30
Total Accountability
Accounted for By:
3,220.00 ~)3,671.00
53,396.00
410.00
3,343.00
698.30
57,847.30
Totals
548.00
130.00
218.30
408.30
$ 1,215.00
200000
1,735000
70.00
$ ~)2,063.00 :I>
130.. 00
1,478.00
Cash Collected
Fines worked out
Paroled and/or Dismissed
Adjustments
$ 58.00 $ 60.00
80.00
410.00
Balances - 12-31-56
.$ 85.00 $
.$ 152.00 L 4,880.00 JI> 5.117.00
CITY OF SALINA. KANSAS
SUMMARY OF RECORDS OF CITY BUILDING INSPECTOR
Year 1956
Collections
Building Permits & Inspections $ 5,219.65
Gas Inspections 683.25
Plumbing Inspections 1,539025
Electric Inspections 2,6lt2095
Sign Permits 10.50
Radio & T. V. Antenna Permits 1,476.00
Air Conditioners 518.00
Total Collections - 1956 12,089.60
Balance Due - 1-1-56 3062
Total Accountability 12,093..22
Remitted to City Clerk 1956 12,148.65
Overpayments, December 31, 1956 J 55.43
26
Exhibi t "J"
27
Exhibit "K"
CITY OF SALINA. KANSAS
COMPARISON OF DEPOOITORY BONDS & BALANCES O'F DEPOSITS
December 31, 1956
Name of Accounts
Farmers
National
Bank
Planters
State
Bank
$ 351,576.67
3,712.J..2.
355,288.86
10.OOOoQQ.
National
Bank of
America
H. H. Eberhardt, City Treasurer
W. T. Broom, Clerk of City Court
$ 267,074.97
$ 165,644.45
Totals
Less F. D. I. C.
267,074097
10,000.00
165,644.45
10.000.00
Balances to be secured by
Collateral
$ 257,074.97 $ 345,288.,:36 $. 155,644045
$ 179,952.48 $ 241,702.:20 $ 108,951.ll
$ 290,000.00 $ 324,500.00 $ 310,000.00
Required 7CP/o
Bonds Deposited by Banks
28
Exhibit "L"
CITY OF SALINA, KANSAS
FIDELITY BONDS IN FORCE
December 31, 1956
Date Date of Amount
Name Title Effective ~'iration
Carl Ramsey City Commissioner 4-12-55 4-12-57 5,000.00
Ralph F. Exline City Commissioner 4-12-55 4-12-59 5,000.00
A. \01. Hawkes City Commissioner i12-13-54 5,000.00
M3.x Lake City Commissioner 4-13-53 4-13-57 5,000.00
E. P. Wenger City Commissioner 4-12-55 4-12-59 5,000.00
Leland Srock Supt. of Waterworks
& City Minager 2-:1-52 Indefinite 5,000000
Harold S. Peterson City Clerk 1-1-53 Continuous 5,p000.00
H. H. Eberhardt Ci ty Treasurer 4-24-56 4-24- 57 50,000.00
Lois Todd Waterworks Cashier 2e-26 Continuous 5,000.00
H. No Eller Police Judge 3-8-56 3-8-57 1,000.00
Harold F. Harper City Engineer 1-15-46 Indefinite 5.1000.00
Carl D. Johnson Building Inspector 12-9-56 12-9-57 1,000.00
Wo J. Broom Clerk of City Court 4-10-56 ~10-57 2.1000.00
Loren Lemon M3.rshall of City Court 4-10-56 4-10-57 2,000.00
29
Exhibit "M'l
General Operating Fund
Police Fines
Gas & Electric Franchise
Cigarette Tax from County
Liquor Tax from County
Cemetery Fees
CITY O'F SALINA. KANSAS
ACCOONTS RECEIVABLE
December 31, 1956
$ 5,117.00
56,690..42
6,661.01
2.048.81
$ 70,51~.24
295.50
30
Exhibit "N"
31
"0.'
Exhibit
CITY OF SALINA. KANSAS
OF BONDED INDEBTEDNESS
STATEMENT
Amount
outstanding
12-31-56
1,700.00
91,000.00
40,000.00
14,000.00
22,000.00
49,000.00
78,,000.00
95,000.00
60,000.00
67,000.00
14,000.00
74,000000
436,000.00
1,000,000.00
123,000.00
40,000.00
113,000000
24,000.00
215,000.00
248,000.00
150,000.00
72,000..00
600,000.00
120,000.00
56,593095
292,381066
116,547.25
60,000000
46,438.92
1.0 .8<
$
Issued
1956
$
Paid
1956
2,000.00
1,000000
1,700000
48,000.00
20,000.00
7,000.00
11,000.00
18,000.00
24,000.00
19,000.00
9,000.00
10,000.00
11,000.00
67,000.00
14,000.00
11,000000
63,000.00
62,000000
21,000000
15,000000
8,267.88
24,314.90
27,000.00
26,000000
8,000.00
:Ii
Amount
outstanding
12-31-55
2,000.00
1,000.00
3,400.00
139,000.00
60,000.00
21,000.00
33,000.00
67,000.00
96,000..00
114,000.00
9,000.00
70,000.00
11,000000
134,000.00
28,000.00
85,000.00
499,000.00
1,0'00,000..00
185,000000
61,000.00
128,000.00
32,267.88
239,314.90
275,000.00
176,000.00
80,000000
600,000.00
120,000.00
56,593.95
292,381.66
116,547.25
60,000.00
$
Amount 0 f
Original
Issue
28,934.70
14,220.23
17,046.61
475,000.00
203,250.00
68,912023
110,020.57
175,000.00
242,697.06
195,850..86
38,093.79
104,676068
44,034.63
332,000000
58,085.99
107,625.97
625,700076
1,000,0000 0
247,472.91
82,299.61
143,940.89
32,267.88
239,314.90
275,000.00
200,000.00'
80,000000
600,000.00
120,000.00
56,593.95
292,381.66
116,547.25
60,000.00
46,438.92
531,032.89
$
Rate '10
1.25
1.25
1.5
1.25
1.75
~)1,~12):2._
1075
1.25-1.5
1.125
1.25
2.5
2.5
1.75
1.5
1.5
1..5-1.75
3.5
305-30625
1.625
1.625
1.625-2
1.625
1.625
1.625
2-2025
2-2075
2..75~3'''305
2.75-2.375
2.75-2.375
2.75-2,375
2.25
3
3
3
Final
Maturity
Date
1956
1956
1957
1958
1958
1958
1958
1959
1959
1961
1956
1962
1956
1957
1957
1963
1963
1973
1958
1958
1964
1959
1965
1965
1961
1965
1970
1966
1960
1966
1960
1965
1961
1967
Date of
Issue
9-1-46
9-1-46
11-1-47
12-1-47
2-1-48
7-1-48
10-1-48
6-1-49
12-1--49
12-1-50
12-1-51
12-1-51
8-1-52
10-1-52
12-1-52
12-1-52
7-1-53
8-1-53
ll-1-53
11-1-53
11-1-53
11:-1-54
11-1-54
11-1-54
12-1-54
8-1-55
10-1-55
11-1-55
11-1"55
11-1-55
11-1-55
12-1-55
11-1-56
11-1-56
December
ose of Issue
Internal ImProvement
Internal ImProvement
Internal Improvement
Internal Improvement
Airport
Curb, Gutter & Paving
Curb, Gutter & Paving
Fire Station
Curb, Gutter
Curb, Gutter & Paving
Curb, Gutter & Paving
Curb, Gutter & Paving
Main & Lateral Sewers
Waterworks Revenue
Curb & Gutter
Curb & Gutter and/or Paving
Sewer & Pumping Station
waterworks Revenue
Sewers & Pumping Station
Curb & Gutter
Paving
Curb & Gutter
Curb & Gutter & Paving
Public Parks
Public Parking
Armory
Waterwotks Revenue
Curb, Gutter & Paving
Curb, Gutter & Paving
Curb, Gutter & Paving
Curb, Gutter & Paving
Offstreet Parking
Curb & Gutter
Curb, Gutter & Paving
Series
No.
136
137
139
140
141
143
145
146
19-9
152
153
154
155
"A"
156
157
158
"B"
159
160
161
162
163
164
PA-l
166
"C"
170
168
169
167
PA2
P171
P-172
..
.,
$. 4
Totals
435,282078
26,000000
6' 000.00
8
(Bond & Interest Fund
(Construction Fund
(Waterworks
Paid From
32
Exhibit
1Ip'
CITY <F SALINA. KANSAS
STATEMENT SHCMING BALANCES & CHANGES IN
TEMPORARY NorE INDEBTEDNESS
Balance
12-31-56
29,919.58
64,640010
78,221.20
70,,244..78
2.40307.2.
41
Paid
1956
$ 75,915.88
20,584.50
20,591.21
27,504.70
3,,977.08
26,122.88
163,996000
27,594.78
26,,491.52
17,427.70
65,,612.27
39,820.85
Issued
1956
65,612.27
39,820.85
29,919.58
64,640.10
78,221.20
70',244.. 78
2.403.
Balance
1-1-56
$ 75,915.88
20,584.50
20,591.21
27,504.70
3,977008
26,1:22088
163,996.00
27,594.78
26,491.52
17,427.70
Payable
To
Bearer
Bearer
Bearer
Bearer
Bearer
Bearer
Bearer
Bearer
Bearer
Bearer
Bearer
Bearer
Bearer
Bearer
Bearer
Bearer
Bearer
19%, Inclusive
Interest
Rate%
2
2
2
2
2
2
2
2
2
2
2 1/4
2
2 2/2
3
2 1/2
3
3
1956 to December 31i
Date of
Issue
12-31-54
2-1-55
12-3-54
1-17-55
12-13-54
2-15-55
11-8-55
12-6-55
ll-8-55
12-6-55
5-22-56
5-1-56
10-2-56
11-6-56
10-2-56
ll-6-56
12-4-56
JanVlary 1,
No.
1
2
1
2
1
1
1
2
1
2
Totals
33
Schedule "1"
CITY OF SALINA. KANSAS
GENERAL OPERATING FUND
STATEMENT OF RECEIPTS. DISBURSEMENTS & BALANCES
AND COMPARISON WITH 1956 BUDGET
JANUARY l~ 1956 TO DECEMBER 3l~ 1956. INCLU:~
Actual
Budget
Amount of
Actual over
.J:J,BEJ?;et
Amount of
Actual under
Budget
Balance January 1, 1956
j 59.115.76 $. 24.677.00 $ 34,438.76 $
Receipts "G" 389,280060 383,730.25
Ad Valorem Tax - Sch. 5,,550..35
Intangible Tax - Sch. "G'.' 32,440.52 31,762065 677.87
Sales Tax 40,164.23 40,164.23
Cigarette Tax 25,883.72 20,000.00 5;,883.72
Licenses, Fees & Permits -
Sch. "l_A" 43,328.45 35,355.00 7;,973045
Parking Meters 25,000.00 30,000.00 5,000.00
Franchises 90,041.71 83,000.00 7J,041.71
Police Court Costs & Fines 53,527000 40,000.00 13J,527.00
Services & Sales 22,798.67 7,999.92 14J,798.75
Refunds & Recoveries 25,025000 25,025.00
Highway Maintenance 4,206.00 4,500.00 294.00
Reimbursements 2,553.54 1,500.00 1,,053.54
Gasoline Tax 59,960.76 40,000.00 19,960.76
Rentals 6,340.08 4,750.00 1,590.08
Liquor Enforcement Tax 8,002.68 6,000.00 2,;002.68
Dog Impounding 543.00 200.00 343.00
Inspection & EXamination Fees 25.00 25.00
Concessions 396.02 400.00 3.98
Engineering Fees 36,554.52 45,000.00 8,445.48
City Court Costs, Fines, Etc. 9.087.65 4.000.00 ~087.65
Total Receipts 850.~~.15 80~J412.05 lK) 697.~~
Total Accountability 909,22 .91 82 ,089.05 ~135.
Budget Charges (Sch. l-B) 827 J 890. 7A 828.089.05 198.31
Unencumbered Balances 12-31-56 81,334.17 4> 4> ~334.l7 4>
Liabilities 12-31-55 26.028.26
Unencumbered Cash 12-31-56 55,305.91
Liabilities 12-31-56 10,711.77
Cash Balance 12-31-56 $ 66,017.68
34
Schedule "l-A"
CITY OF SALINA9 KANSAS
GENERAL OPERATING FUND
DETAIL OF RECEIPTS FROM LICENSES. FEES & PERMITS
AND COMPARISON WITH 1956 BUDGET
January 1, 1956 to December 31, 1956, Inclusive
Amount of Amount of
Actual OVer Actual under
Actual Budget Budget Budget
Cereal Malt Beverage $ 4,975.00 $ 4,500.00 $ 475.00 $
Retail Liquor Licenses 9,300.00 6,500000 2,800.00
Wholesale Liquor Licenses 2,500.00 2,500.00
Amusement Devices - Pin Ball, etc. 1,725.00 1,500.00 225.00
Public Dance Licenses 294.00 150.00 144.00
Music Machine Licenses 1,185.00 1,200000 15.00
Miniature Pool Table &
Shuffle Board 1,185.00 1,000.00 185.00
Pool Hall, Shuffl.e Board &
Bowling Alley 772.50 800.00 27.50
Skating Rink Licenses 75.00 50.00 25.00
Theatre & opera House 375.00 375.00
Auction Sale-Auctioneer 100.00 150.00' 50.00
Billboard Advertising 100.00 100.00
Concrete Construction Licenses 195.00 100.00 95.00
Electrician Licenses 954.00 500.00 454.00
Fireworks Dealers Licenses 825000 400 .00 425.00
Gas Fitters Licenses 1l0.00 130.00 20.00
Insurance Company Licenses 440.00 450.00 10.00
Junk Dealer-Buyer & Collector 1..00 1.00
Junk Dealer-Auto & Parts 450.00 450.00
Pawnbroker Licenses 750.00 600.00 150'.00
Plumber Licenses 599.00 600.00 1.00
Taxi-Cab Licenses 525.00 600 000 75.00
Taxi-Cab Driver Licenses 380.00 500.00 120.00
Street Advertising 270.00 75.00 195.00
Trailer Courts 50.00 50.00
Truck Licenses 30.00 25.00 5.00
Vender, Peddler & Itinerant Licenses 147.00 200.00 53.00
Building Permits, TV & Inspection 12,148.65 10,000.00 2,148.65
House M:>ving Permits 48.00 50.00 22.00
Food & Milk Permits 1)+0 8 .80 1,000.0'0' 408.80'
Dog Licenses 1,110.50 800'.0'0' 310. 50'
Arcade Licenses 350.00 350.00
Totals $43,328.45 $35,355.00 $7,973.45
Personal Services Contractural Services
Sch. Actual Budget Actual Budget
Mayor & Commissioners 1-a $ 375.00 $ 375.00 $ 3,947.56 $ 5,260.00 $
City Manager 1-b 7,256.00 7,b40.00 1,208.87 1,525.00
Clerk & Treasurer 1-c 30,559.39 33,227.00 3,809.58 3,950.00
City Buildings 1-d 3,960.00 4,120.00 5,002.47 4,810.00
City Attorney 1-e 7,699.69 6,700.00 144.61 75.00
City Court 1-f 14,120.90 13,200.00 1,891.29 1,700.00
Police Court 1-g 2,415.00 2,140.00 53.00 40.00
Engineering 1-h 24,412.25 25,842.00 1,674.42 1,547.50
Fire 1-i 132,003.82 128,662.00 5,182.87 6,304.00
Inspection 1-j 7,994.53 7,900.00 1,506.37 1,290.00
Park 1-k 35,266.80 36,132.00 1,699.72 5,030.00
Police 1-1 127,600.09 llO,630.00 18,036.41 14,125.00
Street 1-m 48,ll7.70 52,650.00 4,860.36 4,250.00
Garba~e 1"':1\ 106,120.05 98,940.00 4,223.94 2,250.00
Waste Collection & Disposal 1-0 8,524.70 8,500.00 :,997.98 ~OQ.90
Sewage Disposal 1-p 20,580.00 21,140.00 14,817.81 14,135.00
street Lighting 1-g 33,016.30 32,000.00
Traffic & Parking 1 1-r 4,052.39 3,195.00
Airport 1-s 2,045.97 2,700.00
Swimming Pools 1-t 3,418.43 1,600.00
Totals
General operating
36,888.60 28,000.00
300.00
8,726.91 6,150.00
$Qg2,621.49 $592,248.00
~,600.35 $106,686.50
6,392.62 4,050.00
~ 300.03 750.00
527.99 925.00
$75,766.54 $Q4, 681. 50
Contro
205.49
141+.67
6,506.29
123.77
2,817.90
17,354.45
19,593.33
9,326.85
18S,iJ:3
3,031.27
$
, ,248.34
6,071.97
1,735.84
Materials
Actual
1,332.50
9,865.00
175.00
2,775.00
12,150.00
14,635.00
8,200.00
2,~Q9,qg
2,205.00
& Supplies
Budget
$
450.00
3,400.00
1,325.00
50.00
200.00
GENERAL OPERATING FUND
DEPARTMENTAL BREAKD<llN OF 1956 EXPENDITURES & DIS~URSEMENTS & COMPARISON
OF 1956 EXPENDrI'URD3 APPROPRIATIONS
CrI'Y OF SALINA. KANSAS
6 to
December
6 BUDGEr
6
Inclusive
25.00
25.00
25.00
25.00
120.50 100.00
25.00
25.00
499.70 975.00
569.53 ~
J.222.40 :jig, 000.00
i:~
~..:.,...'.. .'t;~... :.....'. ".' .
,h"."!,9:
.,':.;-;, ~!1:
,
;)
'jlt:, ~"0
V\. 'H. '. ... :~~. .
~'~Il
i~';'1
!~":)t(1.
Sundry
Actual
$
14.35
18.32
Budget
125.00
450.00
6,401.91
71.66
$. 16,679.96 $. 62.467.05 ~7,890.74
$
599.70
2,202.05
6,177.35
371.90
$
63.50
,765.64
26.25
,..--~......_, -~......, ---
\.A:1.pJ. ....t::l..L. vu. vJ...C1~
Actual Budget
24,050.00
300.00
400.00
19,612.05
8,750.00
750.00
500.00
7,305.00
350.00
450.00
T:-..___.::J.4~~_.__ rn_...._'.-
LA...pt:::u~ vu.L't: TV vCl..L.D
Actual Budget
$ 4,322.56 $ 5,635.00
8,791.06 10,290.00
41,224.90 41,477.00
10,724.56 10,255.00
7,844.30 6,825.00
16,217.68 15,100.00
2,468.00 2,180.00
26,831.34 29,247.00
144,292.68 152,161.00
9,624.67 9,390.00
41,986.47 63,574.05
169,288.80 145,755.00
72,943.29 72,310.00
119,670.84 109,390.00
10,258.41 10,800.00
38,429.08 38,105.00
33,516.00 32,975.00
53,735.52 59,295.00
2,346.00 4,050.00
13,374.58 9,275.00
11th
t iil
:;.' 8.40
L 411.34
F 313.10
~. 32.40
'!~ 39.04
C. 27.00
p. 103.72
r 11 919.75
i" 47.55
'... 259.14
..1 ,11,520.01
'... 1,118.97
pi i~ 960.21
%r-. 213.79
S l Yt 1,080.62
ii2,903.72
'. 605.69
.. 147.32
, ; ~
"~< .-~,
@8,089.05 ~ (#0,711.77
f
,
35
Sched1U.e
,
~j'~t
.;h:lU~
'~'''''--'
----,,:!.. -
'l-B
$ 4,322.56
8,782.66
40,813.56
10,411.46
7,811.90
16,178.64
2,441.00
26,727.62
143,372.93
9,577.12
41,727.33
167,768.79
71,824.32
118.710.63
10,044.62
37,348.46
30,612.28
53,129.83
2,198.68
13,374.58
~17.178.97
36
Schedule "l-a"
CITY OF SALINA. KANSAS
GENERAL OPERATING FUND
DETAIL OF EXPENDITURES - MAYOR & COMMISSIONJ~
January 1, 1956 to December 31, 1956, Inclw3ive
Amount of Amount of
Actual over Actual under
Actual Budget ~lget Budget
Personal Services $ 375.00 $ 375.00 $ $
Contractual Services
Telephone & Telegraph 18000 18.,00
Traveling EXpense 1,048.90 600.00 448.,90
Contributions' 620000 560.00 60.00
Printing Office Forms 26.00 26.00
Legal Advertising 1,328.55 1,500.00 171.!l-5
Insurance - Surety Bonds 37.50 100.00 62.50
Other 868.61 2,500.00 1,631.39
--
Total - Contractual
Services 3,947.56 5,260.00 1,312.44
--
Total Expenditures $ 4,322.56 $ 5,635.00 $ -- $1,312.44
--
37
Schedule "l_b"
CITY OF SALINA. KANSAS
GENERAL OPERATING FUND
DETAIL OF EXPENDITURES - CITY MANAGER
January 1, 1956 to December 31, 1956, Inclt~
Amount of Amount of
Actual over Actual undE
Actual Budget Budget Budget
Personal Services
Salaries Officials &
Department Heads $ 5,520,,00 $ 5,370.00 $ 150.00 $
Salaries Regular Employees 1,680.00 1,620.00 60000
Salaries Part Time Employees 56000 350.00 294.00
Other - Professional 500.00 500.00
Total Personal Services 7.256.00 7.840.00 584.00
Contractual Services
Auto Use Allowance 300.00 300.00
Telephone & Telegraph 583.26 750.00 166.74
Traveling ExPenses 222.20 100.00 122.20
Postage 25.00 25.00
Printing Office Forms 7.20 150.00 142.80
Insurance - SUrety Bonds 20.00 25.00 5.00
Social Security 76021 100.00 23.79
Repairs - Furnit~e 75000 75.00
Total Contractual Services lJ208.87 1,525000 316.13
Materials & Supplies 119.34
Office Supplies 200.00 80.66
Books & Periodicals 129.00 250.00 121.00 -
Total Materials & Supplies 248.34 450.00 201.66
SUndry 14.35
Organization Dues 125.00 110.65
Capital outlay
Furni tpre & Fixtures 63.50 150.00 86.50
Office Mechanical Equipment 200.00 200.00
Total Capital outlay 63.50 3<<J> .00 286.50
Total - City Manager $ 8.791.06 $.10,290.00 $ 1,498.94
38
Schedule "l_e"
CITY OF SALINA, KANSAS
GENERAL OPERATING FUND
39
Schedule "l-d"
CITY OF SALINA. KANSAS
GENERAL OPERATING FUND
DErAIL OF EXPENDITURES - CITY BUILDING
January 1. 1956 to December 31, 1956, Inolusive
Amount of Amount of
A6'tual over Actual under
Actual Budget Budget Budget
Personal Services
Salaries Regular EmPloyees $ 3,960.00 $ 3,720.00 $ 240.00 $
Salaries Part Time Employees 300.00 300.00
Professional 100.00 100.00
--
Total - Personal Services 3,960.00 4,120.00 -- 160000
Contractual Services
Insurance 1,460.88 1,000.00 460.88
Social Security 79020 60.00 :19.20
Gas 1,428.53 1,500.00 71.47
Electricity 571.04 400.00 1'71.04
Water 319.97 275.00 Jlt.4.97
Repairs-Building 1,073093 1,200..00 126.07
Repairs-Furnitpre & Equipment 35.17 200.00 164.83
Laundry & Towel Service 33.75 175.00 -- 141.25
Total-Contractual Services 5,002.47 4,810.00 2~.47
Material & Supplies 83.09 8.09
Expendable Tools 75.00
Janitor & Toilet Supplies 1,195.27 900.00 295.27
Electrical & Lighting Parts 155.74 250.00 94.26
Lumber & Lumber Products 224.70 z!40 70
Paint & Painting lobterials 77.04 100.00 22.96
--
Total-Material & Supplies 1,735084 1.325.00 ~.0.84
Capital OUtlay 26.25 ~~6.25
Furniture
Total - City Building $.10,724.56 $10.255.00 BS~ j
--
40
Schedule "l_e"
CITY OF SALINA. KANSAS
GENERAL OPERATING FUND
DETAIL OF EXPENDITURES - CITY ATTORNEY
January 1, 1956 to December 31, 1956, Inclusiv~
Amount of Amount of
Actual over Actual under
Actual Budget ~BUdget ~et
Personal Services
Salaries Officials & $ $ $ $
Department Heads 3,800.00 3,000..00 BOO.oo
Salaries Regular Employees 2,880.00 2,500.00 380.(l)
Legal Services 1,000.dJ 1,200.00 200.00
Professional 19.69 19.69
Total-Personal Services 7,699.69 6,700.00 ~)99.69
Contractual Services
Traveling Expenses 15000 25.00 10000
Social Security 129.61 50.00 79.61
Total Contractual Services 144.61 75.00 69.61
Material & Supplies
Qt'fice Supplies 50.00 50000
Total - City Attorney $ 7,844030 $ 6,625.00 $ 1,019.30 $
41
Schedule "l-f"
CITY OF SALINA. KANSAS
GENERAL OPERATING FUND
DETAIL OF EXPENDITURES - CITY COURT
January 1, 1956 to December 31. 1956. Inclusiv~~
Actual
Budget
Amount of
Actual over
Budget
Amount of
Actual under
Budget
Personal Services
Salaries of Officials &
Department Heads $12,600.00 $11,700.00 $ 900.00 $
Salaries Part Time Employees 1,309.50 1,000.00 309..50
Professional 211.40 500 .00 288.60
Total - Personal Services 14,120.90 13,200.00 920.90
Contractual Services
Telephone & Telegraph 207.23 250.00 42 .77
Traveling ExPenses 1,059.59 1,000.00 59.59
Printing Office Forms 376.28 300.00 76.28
Surety - Bonds 50.00 50.00
Social Security 248.19 100.00 148.19
Total - Contractual Services 1,891.29 1,700.00 191.29
Material & Supplies
Office Supplies 179.59 150.00 29059
Books & Periodicals 25.90 50.00 24.10
Total Materials & Supplies 205049 200.00 5.49
Total - City Court $.16,217.68 $.15,100.00 $b117.68 $.
42
Schedule "l-g"
CITY OF SALINA" KANSAS
GENERAL OPERATING FUND
DETAIL OF EXPENDITURES - POLICE COURT
January 1, 1956 to December 31, 1956, Inclusive
Amount of Amount cf
Actual over Actual under
Actual Budget Budget Budget
Personal Services
Salaries of Officials &
Department Heads $ 2,400000 $ 2,040.00 $ 360.00 $
Legal 100000 100000
Professional 15.00 15.00
Total - Personal Services 2,415000 2,140.00 _ 275.00
Contractual Services
Surety Bonds 5.00 15000 10.00
Social Security 48.00 25.00 23..00'
Total - Contractual Services 53000 40.00 13.00
Total - Police Court $ 2,468.00 $ 2,180..00 $ 288.00 $
Ir
43
Schedule ill_hit
CITY OF SALINA. KANSAS
GENERAL OPERATING FUND
DETAIL OF EXPENDITURES - ENGINEERING
January 1, 1956 to December 31, 1956, Inclusive
Personal Services
Salaries - Officials &
Department Heads $ 5,700.00
Salarie6~egular Employees 18,691.25
Salaries - Part Time Employees
Professional 21.00
Actual
Budget
Amount of Amount of
Actual over Actual under
Budget Budget
$ 5,382.00 $
18,960.00
500.00
1,000.00
318.00
$
268.75
500.00
979.00
1,~9.75
Total-Personal Services
24,412 025
25,8~.00
Contractual Services
Auto Use Allowance 75..00 75.00
Traveling Expense 140.70 150.00 9.30
Blueprints 741..04 250000 49J..04
Printing Office Forms ll8.05 250.00 131.95
Legal Printing 41070 100.00 58.30
Motor Vehicle Insurance 41.45 60.00 18.55
Surety Bonds 12 . 50 12.50'
Social Security ~1.17 250.00 171.17
Repairs-Furniture & Equipment 35.00 100.00 65.00
Repairs - Machinery 75.00 75.00
Repairs - Motor Vehicles 60'.31 300000 239.69
Total Contractual Services 1,6740~ 1,547.50 126.92
Material & Supplies 78.89
Office 'Supplies 250.00 1710ll
Books & Periodicals 77.49 50..0'0 27.49
Drafting & Engineering
Supplies 314057 450.00 135.43
Motor Vehicle-Fuel &
Lubricants 169.53 175.00 5.47
Motor Vehicle-License Tags 10000 7050 2.50
Lumber 1.28 1.28
Machinery Parts 100.00 100.00
Motor Vehicle - Parts 28.45 100.00 71.55
Motor Vehicle-Tires & Tubes 64.46 200.00 135.54
Total - Material & Supplies 744.67 1,332.50' 587083
Sundry
Organization Dues 25..00 25.00
Capital Outlay
Furniture & Office Equipment 500..00 500.00
Total - Engineering $g6,831.34 $g9,247.00 $ 2,415.66
44
CITY OF SALINA , KANSAS Schedule "l-l.
GENERAL OPERATING FUND
DErAIL OF EXPENDITURES - FIRE DEPARTMENT
January 1, 1956 to December 31, 1956, Inclusj~
JUnount of Amount of
Ac:tual over Actual undel
Personal Services Actual Budget Budget Budget
Salaries-Officials & Department
Heads $ 5,700.00 $ 5,382.00 $ 318.00 :$
Salaries-Regular Employees 126,279082 122,280.00 3,999.82
Medical Services 24000 1,000.00 976.00
Total-Personal Services 132.003.82 128,662.00 ..],341.82
Contractual Services
Auto Use~Allow'ance 600.00 500.00 100.00
Telephone & Telegraph 701.06 850.00 148.94
Traveling Expenses 137.25 250.00 112.75
Postage 18.92 40.00 21.08
Printing Office Fbrms 94.95 35000 59.95
Insurance - Building 525.00 525.00
Insurance - MOtor Vehicle 474.57 569.00 94.43
Socia. Security 166.01 185.00 18.99
Gas Service 856.95 670.00 186.95
Light & Power Service 512.30 550.00 37.70
Water Service 368.95 275.00 93.95
Repairs - Building 438.86 350.00 88.86
Repairs - Furniture 163.60 80.00 83.60
RepairS-Machinery & Equipment 8.05 175.00 166095
Repairs - MOtor Vehicle 13.00 150.00 137.00
Repairs - Radio Equipment 150.00 150.00
Rent - Fire Hydrants 488.25 800.00 3ll.75
Laundry & Towel Service 140.15 150000 9.85
Total - Contractual Services 5,182.87 6J304.00 1,121.13
Material & Supplies 147.07
Expendable Tools 152.93 300.00
Office Forms 201.63 200.00 1.63
Books & Periodicals 64076 85.00 20.24
Chemicals, Drugs 544.01 450.00 94.01
Janitor & Toilet Supplies, 497.25 400 000 97.25
MOtor Vehicle Fuel, etc. 160.72 850000 689.28
Seeds, Plants, Trees, etc. 10.50 10050
Wearing APparel 3,171.90 3,800.00 628.10
Other Expense 287.75 375.00 87.25
Electrical & Lighting Parts 289.57 180.00 109.57
M:l.chinery & Equipment Parts 175.49 300.00 124.51
MOtor Vehicle - Parts 373.33 975.00 601.67
MOtor Vehicle - Tires & Tubes 246.42 1,050.00 803.58
Paint & Painting Materials ll8.91 300.00 181009
Radio Parts 16026 100.00 83.74
Welding Supplies 138.07 500.00 361.93
Other Supplies 56.79 _ 56.79
Total - Material & Supplies 6,506029 9,865.00 3,358071
(Continued Next Page)
45
Schedule "1-i':(Cont.)
CITY OF SALINA. KANSAS
GENERAL OPERATING FUND
DErAIL OF EXPENDITtJRES - FIRE DEPARTMENT (CONT .J
January 1956 to December 31, 1956, Inclusive
Actual
Budget
:I> 25.00
Amount of Amount of
Actual over Actual under
~1 Budget
Sundry
Organization Dues $
$
:I> 25.00
Capital Outlay
Fire Fighting Equipment 364.95
Furniture & Fixtures 234.75
234.72
6,940005
7,305000
Total-Capital OUtlay __$ 599.70
7,305.00
152,161.00
6,705030
7,868032
Total - Fire Department144,292.68
CITY OF SALINA. KANSAS
GENERAL OPERATING FUND
DETAIL OF EXPENDITURES - INSPECTION
46
Schedule t11_jll
January 1, 1956 to December 31. 1956, Inclusive
Personal Services
Salaries & Wages
Regular Employees
Professional
Total - Personal Services
Contractual Services
Auto Use Allowance
Traveling ExPenses
Printing Office Forms
Social Security
Repairs - Furniture
Total-Contractual Services
Material & Supplies
Office Supplies
Books & Periodicals
Total-Material & Supplies
Sundry
Organization Dues
Total - Inspection
Actual
Budget
Amount of Amount of
Actual over Actual under
]3udget Budget
$ 7,994.53 $ 7,500.00:1> J+94.53 $
400..00 400000
94.53
7,994.53 7,900.00
840.00 840\>00
29.75 50.00
382.10 200..00
153.90 100.00
100.62 100.00
1,506037 1,290.00
12j.77 75.00
100000
123.77 175.00
25.00
$ 9,624067 :I> 9,390.00
J_82 .10
53.90
.62
20.25
g16..37
48.77
100.00
51.23
25.00
:I> ~34.67
CITY OF SALINA. KANSAS
GENERAL OPERATING FUND
DErAIL OF EXPENDITURES - PARK DEPARTMENT
Schedule "l_k"
47
January 1, 1956 to December 31, 1956, Inolusive
Actual
Budget
Amount of Amount cf
Actual over Actual under
.Budget Budget
Personal Services
Salaries - Officials &
Department Heads $ 5,700.00 $ 5,382.00 $ 318.00 $
Walaries & Wages-Regular
Employees 19,852.80 20',000.00 147020
Salaries & Wages from other
Departments 400 .00 400.00
Salaries & Wages-Part Time
Employees 9,639.00 10,000.00 361.00
Professional 75.00 350000 275.00
Total-Personal Services 35,266080 36,132.00 865.20
Contractual Services
Auto Use Allowance
Telephone & Telegraph
Traveling ExPenses
Printing Office Forms
Insurance-MOtor Vehicles
Social Security
Gas
Electricity
Repairs - Building
Repairs - Machinery
Repairs - MOtor Vehicles
Repairs - MOtor Vehicles Tires &
Tubes
Total-Contractual Services
Material & Supplies
ExPendable Tools
Books & Periodicals
Chemicals, Drugs, etc.
Janitor & Toilet Supplies
l-btor Vehicle-Fuel, etc.
MOtor Vehicle-License Tags
Recreational Supplies
Blue Jay Park
Seeds, Plants & Trees
Other
Electrical & Lighting Parts
Lumber
Machinery & Equipment Parts
MOtor Vehicle - Parts
MOtor Vehicle-Tires & Tubes
Paint & Painting M1terials
Total-M1terial & Supplies
125 .88
60.00'
175.00
50'.00'
25.00
170.00
600.00
150.00
300..00
3,000.00
300.00
150.00
50.00'
116.84
673.79
86.43
96.99
253.06
325.80
7.18
13.75
1,699072
5,030.00
109.65
li.OO
12 .61
53024
434.87
55.00
44.88
537.99
178.43
209.25
48.07
287.83
398.09
118.15
60.97
253.87
100000
25000
100.00
150.00
500.00
50.00
175.00
275.00
100.00
100.00
300.00
400.00
100000
200.00
200.00
:I> 2J817.90 $ 2.775.00
73.79
25.80
9065
5.00
~)37 .99
JL09.25
18.15
_ 53.87
1. 42.90
60.00
49012
50.00
25.00
53.16
63.57
203.01
2,746.94
142.82
36.25
3,330.28
J.O.OO
87.39
96076
65.13
130.12
96057
51.93
12.17
1.91
139.03
48
Scbedule "l-k"
(Cant. )
CITY OF SALINA. KANSAS
GENERAL OPERATING FUND
DETAIL OF EXPENDITURES - PAR!{ DEPARTMENT (CONT.)
January 1, 1956 to December 31, 1956, Inclusive
Total-Capital OUtlay
J\mount of Amount of
A(:tual over Actual under
Actual Budget Budget Budget
$ $ 25.00 $ $ 25.00
15,000..00 15,000000
860.74 3,500.00 2,639.26
1,341.31 1,ll2..05 229026
2J202.05 19,612.05 17,410.00
$41,986.47 $63,574.05 $ $g1,587.58
Sundry
Organization Dues
Capital OUtlay
Buildings
Recreational Equipment
Landscape Improvement
Total - Park Department
49
Schedule "1-1"
CITY OF SALINA. KANSAS
GENERAL OPERATING FUND
50
Schedule "1_1" (Cont.)
CITY OF SALINA. KANSAS
GENERAL OPERATING FUND
DETAIL OF EXPENDITt.JIm3 - POLICE DEPARTMENT (CONT.)
Jamary 1, 1956 to December 31, 1956, Inclusive
Actual
Material & SUpplies $
Expendable Tools 152.15
Office SUpplies 2,616.26
Books & Periodicals 99.72
Chemicals, Drugs, etc. 17.55
Food for Animals 287.25
Janitor & Toilet SUpplies 111.05
MOtor Vehicle-Gas & Oil 7,606.62
MOtor Vehic~e-License Tags 77.45
Wearing APparel 3,921.39
Other Supplies 134053
Electrical & Lighting Parts 168.77
Machinery & Equipment Parts 64.69
MOtor Vehicle Parts 399.17
MOtor Vehicle Tires & Tubes 1,056.48
Paint & Painting Materials 16.94
Photography Supplies & Materials 586.92
Radio Parts 17.51
Total-Material & Supplies
17,354.45
Sundry
Organization Dues
120.50
Capital Outlay
Automobiles & MOtor-
cycles
Furniture & Fixtures
Radio Equipment
Total-Capital Outlay
3,660000 8,000.00 4,340.00
1,667.35 750.00 917.35
850.00 850.00
6.177.35 8.750.00 2,572.65
$169.288.80 $145,755.00 ~,533.80
-
Total-Police Department
CITY OF SALINA. KANSAS
GENERAL OPERATING FUND
51
Sehedule ill_mil
DErAIL OF EXPENDITURm - STREET DEPARTMENT
January 1, 1956 to December 31, 1956. Inclusive
Personal Services
Salaries & Wages Regular
Employees
Salaries & Wages Part Time
Employees
Medical
Professional
Actual
Budget
Amount of Amount of
A.ctual over Actual under
Budget Budget
$ 2,532.30
1,500000
500.00
4,532.30
10.34
116.46
337.20
52.05
51.16
.74
16.50
36.19
14.72
69.21
284.89
96.64
5.40
482 002
50.00
50.00
610.36
35.57
50.00
35.4 3
1,273.75
249.53
55.66
895.91
47.36
$ 47,517.70 $ 50,050.00 $
1,500000
600 000
500000
600.00
Total-Personal Services
48. ll7. 70 52,650.00
Contractual Services
Telephone & Telegraph
Printing Office Forms
MOtor Vehicle Insurance
Social Security
Gas Service
Light & Pow'er Service
Water Service
Repairs - Building
RepairS-Furniture & Office Equip.
Repairs-Machinery & Equip.
RepairS-MOtor Vehicles
RepairS-MOtor Vehicles
Tires & Tubes
RepairS-Sewers
Repairs-Streets, Sidewalks,
Bridges
Rent-Mlchinery & Equipment
Rent-MOtor Vehicles
Total-Contractual Services
Material & SUpplies
Expendable Tools
Office Supplies
Janitor & Toilet Supplies
MOtor Vehicle-Gas & Oil
MPtor Vehicle-License Tags
Other operating Supplies
Asphalt & Road Oil
Cement & Cement Products
Electrical & Lighting Parts
160'.34
216.46
662.80
947.95
501.16
74.26
216.50
63.81
64.72
469.21
409.89
296.64
94.60
682 .02
4,860.36
364.43
70.43
4,573.75
350.00
349.53
2,555.66
1,295.91
2.64
150.00
100000
1,000.00
1,000.00
450000
75.00
200.00
100.00
50.00
400.00
125.00
200.00
100..00
200.00
50.00
50000
4.9250.00
400 .00
50.00
35.00
3,300.00
350.00
100.00
2,500.00
400.00
50.00
Cont~ued Next Page
52
Schedule ltl_mll (Cont.)
CITY OF SALINA. KANSAS
GENERAL OPERATING FUND
DETAIL OF EXPENDITURES - STREEll' DEPARTMENT ( CONT 0 )
January 1, 1956 to December 31, 1956, Inclusive
Amount of Amount of
Actual over Actual under
Actual Budget Budget Budget
Mlterial & Supplies (Cont.)
Hardware 39.83 50.00 14.17
Lumber & Lumber Products 527.01 100.00 ~~7 .01
Mlchinery & Equipment Parts 2,217.60 2,500.00 262.40
Metal & Metal Products 105031 100.00 5.31
MOtor Vehicle - Parts 1,293.63 1,000.00 293.63
MOtor Vehicle-Tires & Tubes 1,486.54 750.00 736.54
Paint & Painting M:l.terials 339.74 100.00 239.74
Sand, Gravel, Rock & Chat 1,370.74 1,500.00 129.26
Sewer Pipe & Tile 4.57 150.00 145.43
Sweeper Parts 2,499.84 1,000.00 1,499.84
Welding M:l.terials 150.11 200.00 49.8~
--
Total-Material & Supplies 19,593.33 14,635.00 ~~
Sundry
Organization Dues 25.00 -- 25.00
Capital Oltlay
Garage Equipment 262.88 700.00 437.12
street Equipment 27.66 2'7.66
Street & Sidewalk Improvement 81.36 50.00 ~L.36
Total-Capital Outlay 371.90 750.00 -- 378.10
Total - Street Department $72.943.29 $72,310.00 $-2l~
--
53
Schedule ill_nil
CITY OF SALINA, KANSAS
GENERAL OPERATING FUND
DErAIL OF EXPENDITURES - GARBAGE DEPARTMENr
January 1, 1956 to December 31, 1956, Inclusive
Actual
Budget
Amount of Amount of
AC~lSl over Actual under
~ldget Budget
Personal Services
Salaries & Wages Regular
Employees $ 105,900040 $ 98,340.00 $ 7,560040 $
Medical 170055 500.00 329.45
Professional 49.10 100.00 50.90
--
Total - Personal Services 106,120.05 98,940.00 ~30.05
Contractual Services
Printing Office Forms 50.00 50.00
M:>tor Vehicle Insurance 666091 400.00 266.91
Social Security 2,ll8.35 1,000.00 1,lJ_8.35
Repairs-Machinery & Equipment 242.77 100.00 1112.77
RepairS-M:>tor Vehicles 633.55 500.00 133.55
RepairS-M:>tor Vehicles -
Tires & Tubes 562.36 200000 ~;2.36
Total-Contractual Services 4.223.94 2,250.00 .k.2J~
Material & Supplies 165.40
Expendable Tools 200.00 34.60
M:>tor VehiCle- Fuel, Lubr.
& Anti Freeze 5,537.90 4,000.00 1,537.90
MOtor Vehicle - License Tags 390.00 250.00 1~{).00
other operating Supplies 209.57 50.00 159057
Machinery & Equipment Parts 737.99 1,200.00 462.01
MOtor Vehicle - Parts 1,493.97 1,500.00 6.03
MOtor Vehicle - Tires & Tubes 792002 1,000.00 207.98
--
Total- Material & Supplies 9,326.85 8,200.00 1,126085
Total - Garbage Department $.119,670.84 $109,390.00 $.10.280.84
--
54
Schedule "1_0"
CITY OF SALINA. KANSAS
GENERAL OPERATING FUND
DN.rAIL OF EKPENDITURES - WASTE COLLECTION & DISPOOA:b!
January 1. 1956 to December 31, 1956, Inclusive
Personal Services
Salaries & Wages-Regular
Employees
Salaries & Wages from
other Departments
Actual
Budget
Amount of Amount of
Actual over Actual under
Budget Budget
Total-Personal Services
$ 8,,492070 $ 7,920.00 $ 57'2.70 $
32.00 380000 -- 348000
8,524.70 8,300.00 ...,..gg4.70
50.00 50000
168.68 150.00 113.68
779.30 100.00 -21:."1.30
947.98 300.00 ~~
Contractual Services
Equipment Insurance
Social Security
Repairs - EqUipment
Total-Contractual Services
Material & Supplies
MOtor Vehicle-Fuel~ Lubr..
& Anti-Freeze
Machinery & Equipment Parts
Sand, Ro()k~ Gravel & Chat
Total-Material & Supplies
425007 500.00 74093
360 0 66 1,500.00 1~139.34
200.00 200.00
--
785.(3 2,200.00 1,414.27
$10,258,,41 $.10,800.00 j 541.59
Total-Waste Collection &
Disposal
....
55
Schedule ltl_pll
CITY OF SALINA. KANSAS
GENERAL OPERATING FUND
DETAIL OF EXPENDI'I'U.RES - SEWAGE DEPARTMENT
January 1, 1956 to December 31, 1956, Inclusive
Amount of Amount of
Actual over Actual under
Actual Budget Bu.~et Budget
Personal Services
Salaries & Wages Regular
Employees $ 20,580000 $ 19,860.00 $ 720.00 $
Salaries & Wages Part Time
Employees 500.00 500.00
Professional 780.00 780.00
--
Total-Personal Services 20,580.00 21,140.00 560.00
--
Contractual Services
Auto Use Allowance 600.00 600000
Telephone & Telegraph 295.04 375.00 79.96
Printing Office Forms 35.00 25000 10.00
Insurance - Buildings 196.32 300.. 00 103.68
Insurance - Equipment 100.00 100.00
Insurance - MOtor Vehicles 21.86 60.00 38.14
Social Security 4ll.60 250000 161.66
Gas Service 75.00 75.00
Light & Pow'er Service 11,407.48 11,000.00 407.48
Water Service 7 5.00 75.00
RepairS-Buildings 373.56 450.00 76.44
Repairs-Machinery & Equipment 806 .80 700.00 10'6.80
Repairs-MOtor Vehicles 7.02 75.00 67.98
Repairs-MOtor Vehicles-Tires &
Tubes 13.13 50000 36.87
Waste Collection & Disposal 650.00 600.00 --.2.0'.00
Total-Contractual Services 14.817.81 14,735.00 82.81
--
Material & Supplies
Expendable Tools 72.14 75.00 2086
Books & Periodicals 15.00 15.00
Chemicals, Drugs, etco 162.00 50.00 11.;2.00
Jaitor & T011et Supplies 40.34 25.00 15.34
MOtor Vehicle Fuel, Lubr_ &
Anti-Freeze 359.58 450.00 90.42
MOtor Vehicle License Tags 10.00 15.00 5.00
Electrical & L~ghting Parts 50.20 100.00 49.80
Machinery & Equipment Parts 2,026.16 1,000.00 1,026.16
MOtor Vehicle Parts 25034 75.00 49.66
MOtor Vehic1e Tires & Tubes 122.00 100.00 2:2.. 00
Paint & Painting Materials 163.51 300000 -- 136.49
Tota1-Material & Supplies 3,031.27 2,2e5.00 826.27
Sundry
Organization Dues ~5.00 -- 85.00
Total Sewage Department $38,429.08 $38.105.00 ~ 324.08
--
CITY OF SALINA KANSAS
GENERAL OPERATING FUND
DETAIL OF EXPENDITURES - STREET LIGHTING
56
Schedule "l_q"
January 1, 1956 to December 31, 1956J Inclusive
Contractual Services
Light & Power Service
Sundry
Charges to Accounts Re-
ceivable
Total - Street Lighting
Actual
Budget
Amount of' Amount of
Actual over Actual under
B~ Budget
$ 33,016.30 $ 32.000.00 $ 1,016030
499.70 975.00
$ 33,516.00 $32.975.00
475030
$~~
CITY OF SALINA. KANSAS
GENERAL OPERATING FUND
Schedule "l_r"
57
DErAIL OF EXPENDITURES - TRAFFIC & PARKING DEPARTMENT
January 1. 1956 to December 31. 1956, Inclusive
Actual Budget
Personal Services
Salaries & Wages, Regular
:Employees $28,883.40 $25,000.00
Salaries & Wages Employees
other Departments 6,361.20 1,000.00
Professional Services lJ644.00 2JOOO.00
Total Personal Services 36,888.60 28,000.00
Contractual Services
Auto Use Allowance 240000 2aO'.00
Traveling Expenses 125.00
Printing Office Forms 104.90 25.0'0
Social Security 337.58 100.00
Light & Pow'er Service 2,945.30 2,000.00
Repairs-Machinery & Equipment 89.56 500.00
Repairs- J.Dtor Vehicles 31.66 25.00
RepairS-J.Dtor Vehicles
Tires & Tubes 1.10
Repairs-Radio Equipment 100.00
Repairs-Traffic Lights, Bulbs 302.29 100.00
Total-Contractual Services 4,052.39 3,195.00
Material & Supplies
ExPendable Tools 53.75 50.00
Signs 1,701.54 800.00
Electrical & Traffic Light
Parts 1,003.62 1,100.00
Paint & Painting M9.terials 1,898.29 750.00
Radio Parts 657014 500.00
Parking Meter Parts 937.70 750000
other Repairs & Maintenance 140. 58 100.00
Total-M9.teri~l & Supplies 6,392.62 4.050.00
Capital OUtlay
Land & Buildings 19,000.00
Automobiles 1,500.00
J.Dtorcycles 750.00
Signs 1,528.30 600.. 00
Traffic Control Equipment 4,~3.61 2,200.00
Total-Capital OUtlay 6, 1.91 24,050.00
Total-Traffic & Parking Dept. $53,735.52 $59,295.00
Amount of Amount of
Act.ual over Actual under
.flUdget Budget
$3,883.40 $
5,361.20
.J1l288.60
20.00
79.90
237.58
945-30
6.66
1.10
2:)2 .29
22.:W2
3.75
9()1.54
1,lJ+8.29
1~)7 .14
1137.70
~~..58
~~.62
356.00
125.00
410.44
100.00
96038
19,000.00
1,500000
750.00
~?8.30
2J673.61
__ 17,648.09
--
--
$.5,559.48
58
Schedule "1-s"
CITY OF SALINA. KANSAS
GENERAL OPERATING FUND
DErAIL OF EXPENDITURES - AIRPORT
January 1. 1956 to December 31, 1956, Inclusive
Amount of .Amount of
Actual over Actual under
Actual Budget Budget Budget
Personal Services
Salaries Employees from
other Departments $ $ 300.00 $ -- $ 300.00
Contractual Services
Building Insurance 113.68 450.00 3~6.32
Gas Service 49.14 100.00 50.86
Light & Pow~r Service 972.00 850.00 J.:~2.00
Repairs - Building 754.03 650.00 104.03
Repairs-Machinery & Equipment 157.12 650.00 -- 492.88
Total Contractual Services 2,045.97 2,700.00 654.03
--
Material & Supplies 292.78
Electrical & Lighting Parts 550.00 257.22
Machinery & Equipment Parts 3.03 100.00 96.91
Paint & Painting Materials 4.22 100.00 95.78
--
Total-Material & Supplies 300.03 750.00 -- 449.97
Capital OUtlay
Landscape Improvement 300.00 300.00
Total - Airport $.g,346.00 $.4.050.00 __ $ 1,704.00
--
59
Schedule "1_t"
CITY OF SALINA. KANSAS
GENERAL OPERATING FUND
DETAIL OF EXPENDITURES - SWIMMING POOLS
January 1, 1956 to Decemoer 31, 1956J Inclusive
Actual,
Budget
Amount of Amount of
Actual overActual under
Blldget Budget
Personal Services
Salaries & Wages Regular
Employees
Salaries & Wages other
Departments
Total-Personal Services
$ 8,375-97 :{> 6,000000 $ 2,375.97 $
351.00 150.00 201000
8,726097 6,150.00 ~~
60
Schedule "2"
CITY OF SALINA. KANSAS
MEMORIAL HALL FUND
STATEMENT OF RECEIPTS, DISBURSEMENTS & BALANCE'5
AND COMPARISON WITH 1.956 BUDGET
January 1. 1956 to December 31.J 1956 , Inclusive
Balance January 1, 1956
Receipts
Tangible Taxes
Sales Tax
Office Space Rentals
Auditorium Rentals
Concessions
Sale of Commodities
Public Address System &
Timekeeper
Total Receipts
Total Accountability
Disbursements
Personal Services
Salaries & Wages -
Regular EmPloyees
Salaries & Wages -
Part Time Employees
PrOfessional
Total-Persona~ Services
Contractual Services
Te1.ephone & Telegraph
Printing Office Forms
Building Insurance
Social Security
Gas Service
Li~t & Power Service
Water ,Service
RepairS-Building
RepairS-Furniture & Office
Equipment
Total-Contractual Services
Amount of Amount of
Actual over Actual under
Actual ~~et BUd~~ Budget:
$ 883.86 $ .02 $ m~$
8,361021 8,240034 ll~0.87
943.64 943.64
480.00 450.00 ~:O.OO
2,870.97 4,000.00 1,129.03
165.76 350.00 184.24
14.50 25..00- 10050
361.25 600.00 238.75
13.197.33 14,608.98 -- 1,411.65
:J;14J081019 $14,675.00 $-- $ 593.81
--
5,460.00
5,460.00
148.30
8.00
1,998.43
109.20
1,157.36
230.18
233.35
2,298.58
9.70
6J193.10
5,600.00
140.00
500.00
1.00.00
500.00
100.00
6J200.00
740.00
200.00
51.70
1.57
192.64
219.82
41.65
Booo
2,000.00
100.00
1,350.00
450.00
275.00
1,500.00
9.20
798..58
500.00
6.~75.00
490.30
181.90
CITY OF SALINA. KANSAS
MEMORIAL HALL FUND
STATEMENI' OF RECEIPl'S. DISBURSEMENTS & BALANCES
AND COMPARISON WITH 1956 BUDGET (CONT.)
January 1, 1956 to December 31, 1956 Inclusive
Cash Balance 12-31-56
J 3,607.06
61
Schedule "2" (Cant 0 )
62
Schedule "3"
CITY OF SALINA. KANSAS
GENERAL & SPECIAL IMPROVEMENT FUND
STATEMENT OF RECEIPl'S. DISBURSEMENTS & BALANCES
AND COMPARISON WITH 1956 JruDGNl'
January lJ 1956 to December 31, 1956, Inclusive
Balance January 1, 1956
Actual
:/igl, 062 072
Budget
$gO, 510.92
Amo'unt of Amount of
Actu9.1 over Actual under
~~t Budget
$ .z~$
Receipts
Tangible Taxes
Total Receipts
23g807.10 22,969.08 818.02
23,807010 22,969.08 l\~
44,869082 43,500.00 ~59.82
--
43J50O'.00 43,500.00 --
43.500.00 43.500.00 --
$lJ369.82 ) $,lJ369.82
--
Total Accountability
Disbursements
Street Surfacing
Total Disbursements
Balance December 31, 1956
63
Schedule "4"
CRY OF SALINA. KANSAS
GENERAL IMPROVEMENr FUND
STATEMENT OF RECEIPl'S. DISBURSEMENTS & BALANCES
AND COMPARISON WITH 1956 BUDGEI'
January 1, 1956 to December 31, 1956, Inclusive
Amount of Amount of
Actual over Actual under
Actual Budget ]:Lldget Budget
Balance January 1,1956 $. 2,486.04 $. 1,029.06 $. 1,4~56.98 $
Receipts 36,561.64 36,158.04 ~)3.60
Tangible Taxes
Sales Tax 4,285.74 4,285.74
Weed Cutting 622.80 727.16 104.36
--
Total Receipts 41J470.18 41,170.94 ~~9.24
Total Accountability 43,956.22 42.200.00 ~;6.22
--
CITY OF SALINA. KANSAS
GENERAL IMPROVEMENT FUND
STATEMENT OF RECEIPl'S. DISBURSEMENTS & BALANCES
AND COMPARISON WITH 1956 BUDGEr (COOT.)
January J.. 1956 to December 31. 1956. Inclusive
64
Schedule 1l4"(Cont)
65
Sc:hedule 1I51t
CITY OF SALINA. KANSAS
CEMErr'ERY FUND
STATEMENT OF RECEIPl'S. DISBURSEMENTS & BALANCES
A1IID COMPARISON WITH 1956 BUDGET
January l~ 1956 to December 31~ 1956~ Inclusive
Amount of Amount of
Actual over Actual. under
Actual Budget ~dget Budget
Balance January 1, 1956 $ 6J513.91 $ 3.256021 $ ~h1Q $
Receipts 4,440.33 4,347.98
Tangible Taxes 92.35
Sales Tax 600061 600.61
Burial & Removal Fees 3,057.00 2,750.00 30'7000
Grave Marker Permits 89.00 50.00 39.00
Interest 150.00 150000
Title Transfer Fees 25.00 10.00 1.5.00
Upkeep Services 144.00 200.00 56.00
Sale of Lots 500.00 500000
Sale of Grave Space 310000 200.00 ~).OO
Total Receipts 9J165.94 8,808.59 ~W.2.
Total Accountability 15J679.85 12 J 064. 80 ~)005
--
Disbursements
Personal Services
Salaries & Wages Regular
Enu>loyees
Salaries & Wages Part Time
EmPloyees
Total Personal Services
Contractual. Services
Telephone & Telegraph
Printing Office Forms
Legal Printing
BuiJ.ding Insurance
M:>tor Vehicle Insurance
Social Security
Water Service
Repairs-BuiJ.dings
RepairS-Mlchinery & Equip.
Repairs-tbtor Vehicles
RepairS-M:>tor Vehicles-
Tires & Tubes
Total-Contractual Services
9,595.40
415.00
10.010.40
139.15
19080
30.56
200.20
92.40
36.20
180.24
698.55
9,084.80 510.60
750.00 -- 335.00
9~834.80 ~).60
150.00 10.85
25.00 25.00
10.00 9.80
50.00 50.00
25.00 ~).56
140.00 60.20
75.00 1'j'.40
100.00 63.80
225.00 41J..76
50.00 50.00
25.00 -- 25.00
675.00 -- 176045
66
Sc:hedule "5" ( Cant. )
CITY OF SALINA. KANSAS
CEMEll'ERY FUND
STATEMENT OF RECEIPl'S. DISBURSEMENrS & BALANCES
AND COMPARISON WITH 1956 BUDGET (CONT.)
January 1, 1956 to December 31, 1956J Inclu4ive
Material & SUpplies
Expendable Tools
Fuel & Lubricants
MJtor Vehicle Fuel, Lubr.
& Antifreeze
M>tor Vehicle License Tags
Seeds, Plants, Trees, etc.
Cement & Cement Products
MOtor Vehicle Parts
MOtor Vehicle Tires & Tubes
Paint & Painting SUpplies
Sand, Gravel, Rock & Chat
Total-Material & SUpplies
SUndry
Organization Dues
Capital OUtlay
~chinery & Equipment
Landscape IIm?rovements
Total Capital outlay
Total Disbursements
Balance
12-31-55 Liabilities Paid
1956
12-31-56 Liabilities
Balance Cash 12-31-56
Actual
26.27
122.76
ll.50
8.64
31.81
22.57
223,55
93.48
993.948
ll,025098
4,653.87
1J8ll.02
2,8112.85
149.48
~ 2,992.33
Budget
50.00
25.00
150.00
15.00
25.00
Amount of Amount of
Actual over Actual under
Budget Budget
23.7~
25000
8.64
27.24
3.50
25.00
43.19
75.00
27.43
50.00
291.45
75.00
75.00
50.00
50.00
515.00
40.00
40.00
400.00
400.00
800.00
306.52
400.00
706.52
1,038.82
12 J 064.80
4J65~t&7
CITY OF SALINA. KANSAS
PUBLIC HEALTH NURSING
STATEMENT OF RECEIPTS. DISBURSEMENTS & BALANCE:>
January 1. 1956 to December31. 1956. Inclusive
Balance January 1, 1956
Receipts
Total Accountability
Disbursements
Balance December 31, 1956
32.50
97.09
129.59
27.20
.$102.39
67
Schedule "6"
68
ScheduJ.e "T'
cm OF SALINA, KANSAS
PUBLIC HEAI:fH
~ OF R.ECEIP.rS, DISBtJRSEMEN'rS AHD BALANCES
AND COMPARISOJi WI'fH J.956 BUDGE'f
January J., J.956 to December 3J., J.956, IneJ.usive
Amount of Amount of
Actual over Actual. under
ActuaJ. Budget Budge'~ Budget
Balance January 1, 1956
Receipts
Tangible 'faxes $ 2J.,239.52 $ 21,034.71 $ 204.8:1
Sal.es 'fax 608.76 608.76
Miscellaneous 27.20 27.2l!
'rotaJ. Receipts 21,875.48 2J.,034.71 840.71
Total Accountability 2J.,875"q.8 21,034.7J. 840.Tl
=
Disbursements
To Public HeaJ.th Board 2J.,034.7J. 2J.,O'34.7J.
'.rotal. Disbursements 21,034.7J. 2J.,034.7J.
Balance December 3J., J.956 $ 840.77 $ 3> 840.71 $
69
Schedule "8"
CITY OF SALINA. KANSAS
BAND FUND
STATEMENT OF RECEIPrS. DISBURSEMENTS & BALANCF.:3
AND COMPARISON WITH 1956 BUDGET
January 1, 1956 to December 31, 1956J Inclusive
Actual
Budget
Amo'unt of Amount of
Actual over Actual under
Budget Budget
Balance January 1, 1956
$ llO..78 $
54.29 $. _~ $
Receipts
Tangible Taxes
Sales Tax
Total Receipts
5,575.41 5,488023
627.48 627.48
6J202.89 6,ll5.71
6J313.67 6,179.00
6,170000 6,170.00
$ 143..67,' j
137.18
Total Accountability
137.18
lJ~3.67
Disbursements
To Salina Band
Balance December 31, 1956
$143.67 :I>
70
Schedule "9"
CITY OF SALINA, KANSAS
LIBRARY FUND
STATEMENT OF RECEIPTS, DISBURSEMENTS & BALANCES.
AND COMPARISON WITH BUDGET
January 1, 1956 to December 31, 1956, Inclusive
Amount of Amount of
Actual over Actual under
Actual Budget ]:udget Budget
Balance January 1, 1956 $ 732.02 $ 341.17 $ l~$
Receipts 49,950008 49,273.74 6'76.34
Tangible Taxes
Sales Tax 4,744.11 4, 744.U
Fines & Fees 2.228.98 2,228.98
Total Receipts 54,694.19 56,246.83 -- 19552.64
Total Accountability 55,426.21 56,588.00 -- 1,161.79
--
Disbursements
To Library Board 54,359.02 54,359.02
Fines & Fees (Contra) 2,228.98 2,2~~8.98
Total Disbursements 54,359.02 56,588.00 2,~~8.98
Balance December 31, 1956 :I> lJ067.19 :I> 1.067.19 >
--
71
Schedule "lO"
CITY OF SALINA. KANSAS
NOXIOUS WEED CONTROL FUND
STATEMENT OF RECEIPTS" DISBURSEMENTS & BALANCES
AND COMPARISON WITH 1956 BUDGET
January 1, 1956 to December 31, 1956, Inclusi ,~
Amount of Amount of
Actual over Actual under
Actual Budget llUdget Budget
Balance January 1, 1957 $ 219053 $ 48..22 $ 1-71031 :$
Receipts 1,238.11
Tangible Taxes 1,230..61 7050
Sales Tax 131017 131.17
Total Receipts 1.369.28 1,361.78 7050
Total Accountability 1,588.81 1,410000 1-78.81
Disbursements
Personal Services
Salaries & Wages
Regular Employees
Other Departments 911.80 700.00 2:ll.80
Contractual Services
Social Security 18023 10.00 8..23
Repairs-Machinery &
Equipment 19030 100000 80.70
Total Contractual Services 37.53 110.00 72.47
Material & Supplies
Chemical.s, Drugs &
Supplies 32.10 200.00 167.90
MOtor Vehicle, Fuel, Lubr.
& Anti-Freeze 116.75 300.00 183.25
Machinery & Equip. Parts 103.36 100.00 _ 3.36
Total Material &
Supplies 252.21 600.00 347.79
Total Disbursements lJ201.54 1.410.00 208.46
--
Balance December 31, 1956 $ 387.27 $..];~
--
72
Schedule It 11 ,
SALINA KANSAS
TRUST & AGENCY FUNDS
RECEIPTS DISBURSEMENTS & BALANCES
CITY OF
OF
STATEMENT
Total
All
Funds
Hillcrest
Memorial Trust
Fund
Hillcrest
Memorial Endowment
Fund
Cemetery
Endowment
Fund
PolicemenJs
Relief & Pension
Fund
Firemen's
Relief
BuIld
Inclusive
Firemen 1 S
Pension
Fund
6 to December 31
Januar
108,074.47
$
1,064.00
$
15,212.77
$
15.017.84
$
12,368.47
1,372073
8,000.47
180..05
7,221.51
2,299.00
243.50
12,700.00
115.00
104.54
2,090000
209000
115000
11
5,673.24
657.78
3,879001
J.Ja.80005
$
44.605.27
15~79074
2,090.00
3,154.00
209.00
15,421.77
ll5.00
15,132.84
10',390.08
21,880.43
55,339.74
7S'221.51
243.50
12,700000
104.54
20,676.55
76,016.29
407 .00
$
9.949..77
6,695.23
714..95
3,714046
$
1956
Receipts
Tangible Taxes
Sales Tax
Employee Contributions & Dues
Commodity Sales
state Tax on Insurance
Sale of Space
Interest
Sale and/or Redem.ption of Investments
Perpetual Care Deposits
Recoveries
Cash Balances January 1,
11,124.64
21,0'74.41
Total Receipts
20,816000
546.12
460.77
1,693091
720.00
5..00
209 000
1,482..00
4,833.10
209.00
1,482.00
10',796.00
37.02
460077
1,693.91
720..00
5000
10,020'.00
509.10
Endowment
Total Accountability
Disbursements
Pensions Paid
Refunds
Medical Service
Insurance
Relief Payments
Other
To Hillcrest Memorial
To District Court
InVestments Purchased
30.765090
121,913.84
38.15
121,875.69
1,700.00
$.123,575..69
1,691.00
1,463.00
1,463.00
$1,463.00
4,833010
4,833.10
10,588.67
$10,588.67.
10,588 .7>7
15,132.84
15,132.84
$15.132.84
.02
11,047.41
11,047.41
$!!R047.41
10.8
2,879068
73,136061
3801~
73,098046
1,700000
$74,798.46
10,529.10
10,545.31
10,545.31
$10,545.31
Total Disbursements
Balance December 31, 1956
Reduction Encumbrances during year 1956
Fund Balances December 31, 1956
Balances of Investments December 31, 1956
Total
1956
Fund Balances December 31,
73
Schedule "ll-a"
CITY OF SALINA, KANSAS
FlREMEN.S PENSION FUND
STATEMENT OF RECEIPl'S, DISBURSEMENTS & BALANCEfi
AND COMPARISON WITH 1956 BUDGET
January 1, 1956 to De~ber 31. 1956. Inclusj~
AmO\mt of Amount of
Actual over Actual under
Actual Budget BI.~ Budget
Balance January 1, 1956 $ 9.949.77 $ 9.869.92 $ ...J~ $
Receipts 6,695023 6,585.13
Tangible Taxes 13.0.10
Sales Taxes 714095 714.95
Employee Contributions 3,714046 3,100.00 614046
Total Receipts ll,124.64 10,400.08 ~!4. 56
Total Accountability 21.074.41 20,270.00 804.41
Disbursements
Pensions Paid 10,020.00 10,020.00
Refunds 509.10 250..00 ~;9.10
Total Disbursements 10,529.10 10,270.00 ~i9.10
Balance December 31, 1956 $.10,545.31 $10.000.00 $ 2!~$
--
74
Schedule "l1_bll
CITY OF SALINA. KANSAS
POLICE PENSION FUND
STATEMENT OF
RECEIPrS, DISBURSEMENTS & BALANCES AND
COMPARISON WITH 1956 BUDGEI'
January 1, 1956 to December 31, 1956 Inclusive
Amount of Amount of
Actual over Actual under
Actual Budget ]udget Budget
Balance January 1, 1956 $11.490.35 $10,875.96 4> 6~$
Receipts 5,673.24 5,604026
Tangible Taxes 68098
Sales Taxes 657078 657.78
Sale of Commodities 180.05 1,90.05
Employee Contributions 3J879.01 2,750.00 lJ:U2~.Ot
Total Receipts 10,~.08 9,012.04 !.d~
Total Accountability 21J 0.43 19,888.00 .h2~
--
Disbursements
Pensions Paid 10,796.00 9,588000 1,208.00
Refunds 37..02 300 .00 262.98
--
Total Disbursements 10,833.02 9J888.00 --2:!j.5.02
Balance December 31, 1956 @J047.41 $10,000.00 $ 1,O!j.7.41 $
--
75
Schedule "12"
CITY OF SALINA. KANSAS
INDUSTRIAL DEVELOPMENT FUND
STATEMENT OF RECEIPl'S. DISBURSEMENTS & BALANCES
January 1, 1956 to December 31, 1956. Inclusive
Balance January 1, 1956
$ U,054.32
Receipts
Total Accountability
None
11,054.32
Disbursements
None
Balance December 31, 1956
$11.054.32
76
SchedtIle "13"
CITY OF SALINA. KANSAS
BOND & INTEREST FUND
STATEMENI' OF RECEIPTS. DISBURSEMENrS & BALANCES
AND COMPARISON WITH 1956 BUDGET
January 1, 1956 to December 31J 1956. Inclusive~
Actual
Budget
Amount of Amount of
Actual over Actual under
lmdget Budget
Balance January 1, 1956
$25,602.21 $38.712.33 $g6.1..88 $
Receipts 264,220.41 260,221.26
Tangible Taxes 3,999.15
Special Assessment Taxes 236,284.66 201,023.18 35,~~61048
Accrued Interest Bonds Sold 6,154.67 6,].54.67
Othvr 313.75 ~~13.75
Total Receipts 506,973049 461,244.44 .J2.a}29.05
Total Accountability 572,575.70 499,956.77 ~)18.93
Disbursements
Bond Principal
General ]21,000.00 121,000000
Curb, Gutter & Paving 60,220.24
City.s Share 60,220.24
Curb, Gutter & Paving
Property Owners Share ll7,062.54 117,062.54
Sewer-City.s Share 62,534.14 62,534.14
Sewer-Property OWners
Share 74.465.86 74J465.86
Total Bond Principal 435,282078 435,282078
Bond Interest
General 11,688.36 9,786.94 1,901042
Curb, Gutter, & Paving
City.s Share 7,110.11 4,370.53 2, '139.58
Curb, Gutter & Paving
Property Owners Share 15,233.77 9,430.27 5,B03.50
Sewer-City's Share 9,864.40 8,932.68 931.72
Sewer-Property OWners
Share 7J789.16 6J753.57 ...!i035.59
Total Interest 51,685.80 39.273.99 12J411.81
Fiscal Agency Commission &
Postage 628.23 400 .00 ~228.23
MLsce11aneous 201.55 25,000.00 24.798.45
Total Disbursements 487.798.36 499 }f)56 .77 12,158.41
Balance December 31, 1956 84,777.34 81~, 777.34
CITY OF SALINA I KANSAS
WATERWO'RKS FUND
77
Schedule "14"
STATEMENT OF RECEIPTS I DISBURSEMENTS & BALANCES
AND COMPARISON WITH 1956 BUDGET
January 1, 1956 to December 31, 1956. Inclusive
Actual
Budget
Amount of
Actual over
Budget
Balance January 1, 1956 $ 564,904.36 $ ll6,272.99 $ 4481,631037
Receipts
Water Revenue
Water Services-Accounts
Rec.
Miscellaneous
Total Receipts
528,619.94
14,256007
211.575.83
754.451.84
1,319.356.20
Total Accountability
Disbursements
Water Expenditures
Temporary Notes
Water Capital Items
436,183.45
200,000.00
442,446.30
Total Disbursements 1.078,629.75
Balance December 31, 1956 240,726.45
Liabilities 1-1-56 27.406.~6
213,319. 9
Liabilities 12-31-56 13J265.79
Cash Balance 12-31-56
$g26J585.28
400,000000 128 J,619. 94
14J,256.O'7
15,000000' 196J,575083
415,000000 .m451.84
531,272.99 ~O'83.21
354,600.00 81,583045
200,000.00
100,000.00 ~ 446. 30
454,600.00 624,029.75
$ 76J672.99 $164,053.46
Amount of
Actual under
Budget
78
Schedule "15
CITY OF SALINA KANSAS
CONSTRUCTION FUND
STATEMENT OF RECEIPl'S DISBURSEMENTS & BALANCES
Balances
12-~1-56
$ 27,93 070
1,986.60
15,978.61
15,771.30
17,657.03
8,577..26
30'5.91
67,865.14
6,654-.76
2cJ686076
10,993010'
35,825057
Total
Disbursements
$"
Journal Entry
To
Transfers
From
$ 20,000.00
6,150.55
151,466.90
20,922.15
61,751.50
61,067.44
37,166.93
211,794.18
26,662089
4,387.88
75,989.48
11,825.0'6
16,0'33070
55,094..86
9,789.50
74,467.40
106,592.98
2,160..30
71,566.44
13,690.10
91,872.92
1ll,655.43
347,830.82
12,0'66.30
43,366.20
12,452.11
1,637,824.02
From
250.00
92.86
40.00
382.86
$
290.00
92,86
382.86
$
37,516070
12,238.34
19,041.43
193,572.45
20,368087
~,*3t.12
3 , 7 ..91
{
.(
l
<
To
727.61
20,368087
9,880045
67,195.10'
13,915076
19,263.40'
9,071.10'
71,086.38
104,096.43
2,104067
12,898.84
20,000.00'
12,066.30'
091
3
Total
Accountabili t
$ 47,938.70
1,986.60
22,129016
15,771030
150,989029
38,579.18
70,328076
98,982.91
49,115.27
19,0'41.43
211,794.18
6,294.02
(5,492.57)
8,70'1.52
(2,090'.70')
(3,229.70)
123,000000
718040
3,381.02
2)496.55
55,63
78,221.20'
791026
94,559.68
122,648053
577, 597.7l
1,734,309.33
Receipts
43,500.00
82,099.06
45,349.62
4,069.56
465,522..86
14,826002
1,452.95
12,980.98
2,595038
123,000.00
718.40
3,381.02
2,496.55
55.63
78,221.20
791.26
94,559..68
122,648.53
577,597071
Inclusive
34.88
1,155.85
$
1,
Balances
1-1-56
4,438.70
1,986.60
22,129.16
15,771.30
150',954.41
37,423033
70,328..76
16,883.85
3,765.65
14, 971087
(253,728.68)
(8,532.00)
(6,945052)
(4,279..46)
(2,090.70)
(5,825.08)
57,252.19
$
Januar
Asphalt Paving
Claflin Hall
Sewage Disposal
Parking Lot & Meters
Park Improvements
Parking Lot Bonds
Armory
Job 330
Job 331
Gasoline Tax
Bonds 167-8-9
Air Conditioning & Ball Park
Job 328
335
334
336
south End Fire Station
Job 337
340
343
342
346
344
345
347
Bonds 171-2
Job 341
339
Flood Control
Sewer Bonds to be Issued
Decrease in Liabilities
Cash Balance 12-31-56
6 to December 31
79
Schedule "16"
CITY OF SALINA. KANSAS
MATERIAL STORES FUND
STATEMENT OF RECEIPTS. DISBURSEMENTS & BALANCES
.January 1, 1956 to December 31, 1956, Inclusive
Balance January 1, 1956
$ 5,11-80.28
Receipts
Reimbursements for Material Used
Total Accountability
14,B61.80
20,342.08
Disbursements
Gasoline & Oil
Other Qperating Supplies
MOtor Vehicle Parts
Office Mechanical Equip.
$ 11,934.98
141026
1,005040
3,917.51
Balance December 31, 1956
Encumbrances 1-1-56
Encumbrances 12-31-56
16,999015
3,342093
Total Disbursements
1,083.92
828.42
:255.50
Cash Balance December 31, 1956
_1..1.2.987.43
80
Schedule "17"
CITY OF SALINA. KANSAS
VEl'ERANS HOUSING FUND
STATEMENl' OF RECEIPI'S. DISBURSEMENTS & BALANCES
January 1, 1956 to December 31, 1956, Inclusive
Balance January 1" 1956
:I> 35~141.21
Receipts
Rents
---.;140.00
35,:281.21
Total Accountability
Disbursements
Balance December 31, 1956
Encumbrances 1-1-56 Paid
28,1370039
6,hlO.82
Cash Balance December 31, 1956
1050
~109 .32
CITY OF SALINA; KANSAS
STREEI' MACHINERY FUND
STATEMENI' OF RECEIPTS; DISBURSEMENTS & BALANCES
January 1, 1956 to December 31, 1956, Inclusive
Balance January 1, 1956
Receipts
Total Accountability
Disbursements
Fixed Equipment
Trucks
3,978..09
5,411.50
Total Disbursements
Balance December 31, 1956
$ 13,442.84
None
13,9-92.84
9,389.59
~ 4J053025
81
Schedule "18"
82
Schedule "19
CITY OF SALINA KANSAS
CLEARING ACCOONl'S
srATEMENT OF RECEIPl'S DISBURSEMENTS & BALANCES
Withholding Social Advance Receipts Performance
Tax Security 1951 1956 neposi ts . Totals
Balances January 1, 1956 $ :I> 2~132.00 $ :I> 4~381..75 $ :I> 6J513.75
Receipts 62,800030 19,902040
Employee Tax Withheld 82,702.70
Deposits 165.00 165.00
Licenses & Permits 4~882.00 4,882.00
Total Receipts 62~800.30 19~902.40 4~882.O'O 165.00 87,749070
Total Accountability 62~800.30 22~O'34.40 4,882.00 4,381.75 165.00 94,263.45
Disbursements
Licenses, Fees & Permits 4.,381.75 4,381.75
Remitted to U. S. Govlt 62,800.30 19,708.76 82,509006
Refunds 165.00' 165.00
Total Disbursements 62~800.30 19~7O'8.76 4,381.75 165.00 87,0'55081
Balances December 31., 1956 $g,325.64 $4,882.00 $7,207..64
CITY OF SALINA. KANSAS
PARKING MEI'ER FUND
STATEMENT OF RECEIPl'S. DISBURSEMENTS & BALANCES
January 1, 1956 to December 31, 1956, InclusivE~
Balance January 1, 1956
Receipts
From Meters
Total Accountability
Disbursements
Rent
~ansferred to General
Operating
Payment of Bond Principal
Payment of Bond Interest
Total Disbursements
Balance December 31, 1956
6,658083
25,000000
26,000.00
5J565.65
$ 6,523.20
70,230.00
76,753.20
63,224.48
~13,528.72
83
HChedule "20"
84
Schedule "21"
CITY OF SALINA. KANSAS
SUMMARY OF BANK RECONCILEMENTS
December 31, 1956
Certified OUtstanding Added Bank
Balances Checks Deposits Balances
Farmers National Bank
Planters State Bank
National Bank of America
National Bank of America
Water Refund
$267,074.97 $
351,576.67 135,083.23
165,l:i44.45
$ $267,074.97
7,644.00 224,137044
165,644.45
89.68
89.68
ToiJi.s
j784.385.77 $.135,172.91 $-1,644.00 $256,856.86
CITY OF SALINA. KANSAS
BANK RECONCILEMENTS
December 31. 1956
National Bank of America - Water Department Refunds
Warrant
No.
10136
10211
10248
10283
10286
10292
10294
10354
10392
10418
10428
10441
10469
10510
10517
10524
10527
10577
10581
10589
10590
10594
10599
10608
10612
10618
10630
10633
10640
10641
i0644
10646
~0650
10651
10652
10653
10654
~0655
10659
10660
10661
Amount
$ .32
3.93
4.08
.83
016
1.18""/
4.13
2.71
.98
2.80
.21
1.44
.94
.ll '
.2O'rv"
.ll
067
3.45
077 ,../
4.60v
4.49r/
3.42./
4.03
3.21/\/
3.57v
.31'"/
.32-Y
1.07 tV
3.9~~
1.3y -
3.21
.il
.36 ,J
1.46 ~
5.00,v
4.44./
3.93tV
3 .21..-../
2.90........
3.37~
2.~
$89.
Certified Balance 12-31-56
Outstanding Checks
85
Sehedule "21-A"
$ 89.68
89068
86
Schedule 21-A
CITY OF SALINA, KANSAS
BANK RECONCILIATION
December 31, 1956
National Bank of America - General
Certified Balance 12-31-56
OUtstanding Checks
Book Balance 12-31-56
$165,644.45
None
jl65, 644. 45
Farmers National Bank
Certified Balance 12-31-56
OUtstanding Checks__
BaOk-,J3a.lanqe 12-31-56
$267,074097
None
$267,074.97
CITY OF SALINA. KANSAS
BANK RECONCILEMENTS
Planters State Bank
Payroll Checks outstanding
December 31. 1956
Warrant Checks OUtstl:mding
No.
9S43
1970
2356
2404
2432
2618
2628
2642
2660
2671
2676
2678
2683
2684
No.
2565
2679
2685
2703
2716
2719
2748
2761
2768
2774
2776
2777
2780
2783
2808
2809
2810
2811
2814
2818
2819
2820
2821
2823
,2824
'2836
2850
2855
2856 .
2887
2919
2926
2927
Amount
235.50'-/
43..24\1
80.17
116.54
113.92
101.32
118.62 '
63.70-
63.70
63.70
63.10
63.70
195.70
109.!jo
62 .50
61.25
62.50
85.00
72.50
158.90
115.60 .
115.60 v
91.50"-"
115000';'" Total
121.!jo B~"'" -
226.50r\./ lV~',:,.v;. aiJce .
130.20- 'l:l',.$1);I.tstanding Checks
131060
118.35
123.40
165.24',
1,371.60
79.00 '
$
~:,:J.ce
Total , 4J840.55
Total
.AJ1lOunt
$ 1,COO.00''':
4 3 .20~
10000 '/
31.40r-
91.25
125.00
Void
219.85
1.08.24
6e6.62 '
12.00
489.27
35.00
53.00 "
1..g,]44 0 83
Checks Paid by bank after 12-31-56
Warrant Checks OUtstanding
Payroll Checks OUtstanding
Deposits in Transit
Balance
4.
87
Schedule 21-A
$127,497.85
~4, 744.83
4.840055
135,083,23
351,'576067
135.083.23
216,493.44
7.644.00
_$ 224.137.44
CITY OF SALINA. KANSAS
CASH IN CUSTODY OF CLERK OF CITY COORT
M. J. Broom
December 31, 1956
Certified Balance December 31, 1956
Deposited January 4, 1957 from 1956 receipts
outstanding Checks
No.
8491
8492
B527
8927
9223
9225
9226
9232
9234
9254
9277
9278
9280
9309
9310
93ll
9382
9386
9391
9398
9406
9411
9416
9417
9419
9425
9426
9468
9637
9667
9689
9710
9842
9947
Amount
$ 3.10
3.10
9.55
1.00
4.40
2.85
3.90
.50
3.80
.56
.75
.75
3.50
1.80
.35
1.20
3.05
2.15
.40
2.00
3.55
1.30
4.05
1.60
1.25
3.55
1.05
.45
5.00
.19
.75
1.19
27.74
.84
No.
9997
9998
10006
lOOll
10012
10016
10026
10029
10030
10032
10033
10034
10035
10036
10037
10038
Book Balance
88
Schedule "22"
$ 3,712.19
190.80
3,902.99
.75
075
1.31
25000
.78
.75
35.06
10.87
7.23
7.50
15.00
15.00
10.00
848.93
650.62
451.26
2,182.~
~ 1.7200':&
89
Schedule "23
CITY OF SALINA KANSAS
RECONCILIATION OF FISCAL AGENCY ACCOONT
December
-
Date of Date Bond Coupon
T e of Issue Issue Due No. Noo Detail Amount
..... IO=I-36
Waterworks 10-1-25 579 22 lC-22 0 50' 22.50
Judgement
To 4-B 1,000.00
Series R-ll5 1-1-38 7-1(45-47) 57-60 15-19 20-C 10.00 4,200.00
to l-B 1,000.00
Series J-ll6 1-1-38 7-1(45-47) 16 15-19 5-C 10,00 1,0'50000
4-1-49 to To
Series p-145 10'-1-48 16-1-48 100-110 1-16 176c 8.75 1,540.00 ./
Series p-163 11-1-5!i- 5-1(ll-156) 145-154 3 & 4 10C 8.12
10C 8012 162050-
Series P-169 11-1-55 11-1-56 195,196,197 2 3C 11.88 35.64 -
Series p-149 12-1-49 12-1-56 152-184 J.!I- 33C 5.62
152-170' 19B 1,000.00 19,185.46.
Water Works "AI 10-1-52 10-1-56 213-229 8 17C 7.50'
17B 1,000000 17,127.50 -
Water Works liB 8-15-3 2-1-54 1 ~ 3 1 2C 17.50 35.00 .../
8-1-54 1 .x. 3 2 2C 17.50 35..00 v
2-1-55 1 & 3 3 2C 17050' 35.00 .
8-1-55 1 & 3 4 2C 17.50 35.00 ,
2-:1- 56 1 & 3, 560 to 2C 17.50' 35000' .
563 5
574 to 578 19C 18012 344..28
659 to 663-
768 to 772-
8-1-53 8-5-56 650 to 564 6 10C 17.50' 175.00
574 to 578 20C 18013 362..60'
659 to 663-
768 to 772-
Water Works C 10-1-55 2-1-56 349-342-137 1 4c 10.00 49.17 -
lC 9017
10'-1-53 8-1-56 349-352 2 4c 15.00 60.00
Total Interest Coupons and Bonds OutstandinG 44,489.65
Balance for Fiscal Agency Statement j44,489.65
89-A
Schedule "24"
CITY OF SALINA. KANSAS
CORRECTING JOORNAL ENTRY
Construction Fund
Park Improvements
South End Fire Station
Job 331
Job 330
Job 335
$ 250.00
40.00
$ 290000
92.86
92.136
90
WATEIMORKS DEPARTMENT FUND
the
In accordance with instructions received the books and records of
Waterworks Department Fund
City of Salina, Kansas
Has been audited for the year ended December 31, 1956 and W€ now submit the
following report based on that examination.
SCOPE OF AUDIT
The audit was performed in accordance with the gene!jf;'al and specific
required provisions of the Minimum Standard Audit Program, approved by the
State Mmicipal Accounting Board applicable to such funds. The audit included
a verification of the Assets and Liabilities of this fund at December 31, 1956,
in the manner arid to the extent hereinafter indicated and a general review of
all revenue and expenses for the year 1956.
HISTORY
The Waterworks system, supplying the water needs of the residents
of the City of Salina, Kansas, was purchased from private interest in
October, 1925, by the City and since January 1, 1926, has been operated as a
municipal activity.. The Waterworks Department is governed by the City CommissiolR's.
BALANCE SHEET
Plant and Property
CUrrent Assets
The balance sheet of the Waterworks Department as at December 31,
presented in Exhibit "All and is briefly summarized bel.ow:
Liabilities, Reserves and Surplus
Surplus $2,300,885.21
Reserve for
DepreCiation
CUrrent Liabilities
and Reserves
Bonded Indebtedness
$3,751,001.74
569,673.41
1956 is
Assets
276,141.55
76,6~.39
lJ667,OOO.00
$.4,320,675.15
$.4J320J675.15
91
APPLICATION OF FUNDS
The Source and application of fUnds realized du~ the period under
review is shown by the following statements.
Funds Provided:
From net income for the year ended
December 31, 1956
Add Back Depreciation taken for the 1956
for which no cash was required
Increase Bonds OUtstanding
Decrease in Working Capital
$ 155,221.67
:~4,000.00
133,000.00
1.:30,224.63
$ 4h2,446.30
Total Funds Provided
Funds APplied
To purchase of Plant and Equipment
4112.446 030
The Increase in working capital reqresents the net increase of
current assets over current Liabilities as follow's:
Increase
CUrrent Assets 1222. 1.22.€ (Decrease)
Cash $ 567,482.68 $ 227,688085 $ (339,793.83)
U.. S. Bonds 100,000.00 300,000.00 200,000.00
Accounts Receivable 981,72 (1,351.25) (2,332.97)
Materials and Supplies ~2,680.96 43,335.81 (9,345.15)
Deferred Charges (907.75) (112.90) 794.85
Total CUrrent Assets $720,237.61 $. 569,560.51 $ (t50J677.10)
Current Liabilities
Accounts Payable 27,406.96 13,265079 (14,141.17)
Meter Deposits 19,003000 21,320.00 2,311.00
Expense Reserve 50,518.00 41,949.70 (8,628.30)
Total Current Liabilities 96,981.96 16,535.49 (20J452.47)
Net Working Capital $623J249.65 $493J025.02 $ ( 130J224.63)
PLANl' AND PROPERTY
92
The net increase in Plant and Property Accounts is shown in
Schedule "2".
CURRENT ASSErS
Cash in Office and City Treasurer:
Cash on hand in the office was counted on Jan. 2, 1957 and traced at
that time into the days bank deposits.
Cash Disbursements for Meter Deposits Refunds, Miscellaneous
Payrolls, Freight, Express and Petty Claims are made from current cash on
hand. Reinbursement for these items are later received from the City Treasurer
through appropriations made by the Board of City Commissioners.
Cash in the hands of the City Treasurer was verif:i.ed and compared
with the records of the City Clerk. The payments of vouchers :for the Waterworks
Department are now being handled in the same manner as all other fund payments
are under the same type of authorization, and the warrant-checks are issued
by the City Clerk and entered on his records, the same as tbQse for other
funds and departments.
u. S. Bonds were purG:aased during 1956 in the amount of $200,000.00.
Total billings for the year plus outstanding accounts at the
beginning of the year were accounted for either in the form of cash received
during the year, discounts and rebates allowed, bad debts charged o:ff, or
outstanding accounts due at the close of the year.
Inventory of materials and supplies represents the value of these
items on hand December 31, 1956, as inventoried under the su]?ervision o:f the
superintendent, who stated that the quantities were correct and the items were
priced at the lower of cost or marketo The extensions and :footings were
verified.
CURRENT LIABn.ITIES
Accounts payable represent amount due on open account as at December
31, 1956 as shown by the City Clerkls P11rchsse Order Record.
The total outstanding deposits at the audit date, as shown by the
General Ledger, was reconciled to the detail of individual de:posi ts. Your
attention is directed to the fact the interest on Meter Depos:i ts is not paid
93
by the Water works Department in accordance with the requirements of Section
12-B22 G. S. 1935.
SURPLUS
The only changes in the SUrplus Account was the ad.di tion of
1956 Gain.
RESERVE FOR DEPRECIATION
The following tabulation summarizes
for Depreciation during the year.
Balance - January 1, 1956
1956 Provision for Depreciation
the changes ill the Reserve
Balance December 31, 1956
$252,14105:;
24JOOO.()(~
$276,141.55.
The amount added to the Reserve Account in 1956 rE~resenting the
depreciation expense for the year was computed in the City C~erks office and
found to be satisfactory. The Reserve Account represents book reserve only
as no funds are actually set aside or segregated.
INSURANCE
All Insurance purchased during the year was oharged to expense. A
statement of the insurance coverage in force at December 31, 1956 is presented in
Exhibit "M" under the City Audit.
FIDELITY BONDS
Fidelity Bonds are in force in the amount of $5,000.00 each on the
SUperintendent and Cashier of the waterworks Department as shown in Exhibit
ilL II in the general report.
OPERATION
A detailed statement of profit and loss for the year 1956 is presented
in Exhibi t f!J3~ and its supporting Schedule "lit.
The Water Department paid $10,000.00 to the City during 1956. This
is considered a payment in lieu of Franchise, similiar to that paid by other
utilities. The legality of this transaction is subject to qtlestion.
The method of' recording the annual Prepayments was still being
continued, the entire payment being credited to accounts recE:ivable, resulting
in an Accounts Receivable control Credit Balance. M:mthly oIl.e-twelfth of the
prepayment is charged to the account and credited to Sales. Formerly the
94
entire amount was credited direct to Sales and did not enter into the
Accounts Receivable. Discussion of a preferable method of handling this
was conducted with the City Clerk and the Water Depurtment Bookkeeper in prior
years.
There w'ere $200.00 monthly credits for 7 months to the Prepaid
Insurance reserve. All Insurance was charged to this rese!~eo
The amounts reserved for Sinking Fund Interest and for "Replacement
and Extension" are only bookkeeping entries and are not set aside in a separate
bank account.
No adjusting entries were necessary to adjust the books to conform
with the audited balance sheet and profit and loss statement since all necessary
entries had already been made.
We wish to express our appreciation for the co-operation of the
Superintendent, Cashier and other City Officials and EmPloyees during the
course of the examination.
CITY OF SALINA. KANSAS
WATERWORKS DEPARTMENT
BALANCESHEEI'
December 3l. 1956
Assets
Fixed Assets
Plant and Property (Schedule 2)
Current Assets
Cash in Office
Cash-Ci ty Treasure - General
Investments
U. So Bonds
Accounts Receivable
Water Sales
Service Lines
Inventories
Meter Parts
Qperating Stores
City Treasure - Cash in Bank
Sinking Fund for Waterworks Revenue Bond
Prin. l1A"
waterworks Replacement & Extension Fund
Total Assets
Liabilities
Surplus January 1, 1956
Add 1956 Profit
Reserves and Deferred Charges
Depreciation
Insurance
Sinking Fund - Interest
Liabilities
Accounts Payable
Meter Deposits
Bond Indebtedness
Refund Deposits
Total Liabilities, Reserves and Surplus
95
Ex.hibit "All
$ 2,603.5/'-
143, 745.2E~-
(1,021.17)
( 330.otD
13,318.49
30,017 .3~~
31,340.00
50,OOO.0<~ ,.,-
2,145,663054
155J221.6T
276,14105:>
112 09<)
40,644. 7(~
13,265.79
21,320.0<)
1,667,000.0<)
1, 305 .O<~
$3,751,001.74
146,3480.85./
300,000.00 ~
(1,351.25)
43,335.81
81, 340.00 ~
4J320,675.15
2;300,885021
316,899.15
1,702,890.79
$ 4,320J675.15
Total Water Sales
Add Tapping Services
Gross Receipts
CITY OF SALINA. KANSAS
WATER WORKS DEPARTMENT
PROFIT AND LOSS STATEMENT
Year Ended December 31, 1956
~
operating Costs (Schedule 1)
Depreciation
Add
Net Income
Interest Received and Miscellaneous
$ 483,939.65
25.365.83
331,507.49
24,000.00
96
Exhibit ttE"
509,305048
355,507049
153,797099
1.423.68
$ 155.221..67
CITY OF SALINA. KANSAS
WATEIMORKS DEPARTMENT
OPERATING COOTS
Year 1955 Compared with 1956
Water Supply Expense
Well and Pump Repairs $
Electric Power
Electrical Equipment Repairs
Well House Pump Signals
River Intake Pump Power
Total Water SUpply Expense
Production Expense
Power
Pumping Station Labor
Fuel
Miser Supplies and Expenses
Repairs-Pumping Station,
Lines & Equipment
Chemicals
Repairs-Electrical Power
Equipment
Lubricants
Total Production Expense
Softing Expense
tabor
Electric Service
Gas Service
Building Qperating Supplies
Chemicals
Repair Electrical Equipment
Total Softing Expense
Distribution Expenses
Labor - Foreman
Labor Meter Department
Repairs to Meters and
Equipment
Miin Repairs
Distribution Trucks
Meter Service and Repairs
Repair Services
Total Distribution Expense
1956
1,399.49
7,009006
3,798.10
443000
392.00
13,041065
15,168.82
13,:B04.50
209044
162.26
1,771014
2,033.06
1,361.92
25~.60
34,2 6.74
28,214025
2,192.40
3,759.22
1,720.08
112,249.97
1.329.01
149,464093
3,720.00
4,650.00
4,800.00
2,142.03
478.99
22 Jl04.65
37.895.67
1955
$ 507,19
7,940058
681.35
9,129.12
15,891.82
14,044.17
265.35
234.06
654.80
3,813.50
642.08
35,545.78
5,627.70
193.80
610.10
853037
23,293.25
182.33
30,760055
3,619.60
4,470000
3,600.00
1,200.00
1,713.33
498.64
16.617.31
31J1 718.88
97
Schedule "1"
Increase
(Decrease)
$ 892.30
(931.52)
3,ll6.75
443.00
392000
3,912.53
(723.00)
(739.67)
(55.91)
(71.80)
1,116.34
(1,780.44)
719.84
2~~.60
(1,2 .04)
22,586.55
1,998.60
3,149.12
866.71
88,956.72
1,146068
118J704.38
100.40
180.00
(3,600.00 )
3,600.00
428.70
(19.65)
5J487.34
6,176079
(Continued Next Page)
CITY OF SALINA. KANSAS
WATERWORKS DEPARTMENl'
OPERATING COOTS tONT..)
Year 1955 Com.P~'ed with 1956
Commercial and General Expense
Salaries-Accounting and
Collection $
Salaries-Meter Reading and
Delivery
Office Supplies and Expense
Printing
Insurance
Sales Tax
Travel
Social Security
Supt. and Engineer Salaries
Interest
Payment to City
Accounts Charged off
Total Commercial and
General Expense
Depreciation
Total Expense
1956
19,073082
10,744.21
5,648.87
2,329-95
1,400000
136081
1,364.60
2,215.60
7,080.00
36,000..00
10,000.00
844.64
96,838.50
24,000.00
$355,507..49
1955
$ 18,584.14
12,076.20
5,798.63
3,974.61
2,800000
(246.41)
1,094.68
1,705.92
6,810.00
36,000.00
10,000.00
1.224.85
99 ,-822 .62
24,000.00
$g30,976.95
98
Schedule "1"
(Cont.)
Increase
(Decrease)
$
489.68
(1,331.99)
(149076)
(1,644.66)
(1,400.00)
383.22
269.92
509.68
270.00
(380.21)
(2.984.12)
$124.530.54
CITY OF SALINA. KANSAS
WATERWORKS DEPARTMENT
PLANTS AND PROPERTY ACC<XJNTS
99
Schedule "2"
Compared January 1, 1956 and December 31. 1222-
1-1-56 12-31-56 Increase
Di stribution
structures and Manholes
Cast Iron Mains
Hydrants
Valves & Valve Boxes
Stand Pipe Real Estate
Meter Boxes & Accessories
Sunset Stand Pipe
Total Distribution
Water Supply
Real Estate
Pump Houses & Derricks
Wells
Well Pumps & Meters
Flow' Lines
Total Water SUpply
Pumping stations
Real Estate
Real Estate Improvements
Pump Houses & Stock
Land Underground Resevoir
Cott.age
Resevoir
Electrical Meters, Pumps,
Venture Meters
Underground Resevoir
Pipes & Piping
Water Softener Plant
River Intake Pump
Water SUpply Exploration
Total Pumping Stations
General Equipment
Garage & Store Buildings
Trucks and Compressors
Chlorinator
Laboratory Equipment
Furniture
Total General Equipment
Total All Plants & Equipment
$ 32,124056 $ 35,811.90 $
1,174,895.30 1,256,449096
72,579.48 87,028.92
159~321.48 175,726.86
60,914.36 60,914.36
180,447.19 192,993.25
94.508031 94,508.31
$1,714.790.68 1,903.433.52
6,097.50
24,397.56
137,022.37
35,163.27
47.824.04
250.504.74
16,532.86
3,580040
18,750084
16,325.00
3,546.53
28,545.49
etc. 30,572.28
6,185.44
20,217.51
15,186(>88
1,066,952.74
5,274.06
1.231.670.03
3,072.04
19,307.75
6,686.40
1,562.48
20,961.32
51.589.99
$3,308,555.44
6,097.50
24,397.56
137,022.67
35,163.27
47,824.04
250J504.7~
16,532.86
3,580.40
18,750.84
21,626.19
3,927.91
28,545049
30,572.28
6,185.44
183,638.82
15,186.88
1,070,293.05
141,277.55
2,242.~6
1.542.360. 1
3,072.04
19,576.08
6,686.40
2,978.56
22.389.62
54.702.71
$3,751,001.74
3,687.34
81,554066
14,449044
16,405038
12,546006
128,642.88
5,301.19
381.38
163,421.31
3,340031
136,003.49
2J242.~6
3lLO,690. 4
268.33
1,416008
1.428.37
3.ll2.78
~42,446.30