Audit - 1955
(;lITY OF SALINA. KANSAS
FINANCIAL REPORT
Coverin~ the Period from
January 1. 1955 to December 31. 1955
. D. N. Turner
CERTIFIED PUBLIC ACroUNT ANT
SALnIA. . KANSAS
/
EXhibit "A"
E:xhibit "B"
EXhibit "C"
E:xhibit "D"
E:xhibit "E"
EXhib it "F"
Exhibit "G"
EXhili it "H"
E:xhibit "I"
EXhib it "J"
Exhibit "K"
EJcbibi t "L"
Exhibit "M"
E:xhibit ttN"
E:xh1i1ii t "0"
EXhili it "P"
.QITY OF SALINA. KANSAS
!liJd~~
Page
Numbers
Comments 1-19
Summary Statement of Receipts, Disbursements, and
Balances of Cash and Investments 20
Comparison of Actual Receipts with Budget 2l
statement of Expenditures Compared with Budgeted Amounts 22
Gash Receipts, Disbursements and Balances of the City
Treasurer with Recondiliation of Disbursements 23
Investments in Cllstody of City Treasurer 24
SWlllllary and Re conciliation of 1954 Tax Roll Showing Taxes
Assessed and Collected by the County Treasurer and Remitted
to Oi ty Treasurer and Lists of uncollected Balances and
Unremitted Balances 25
statement of Taxes Received from County Treasurer Showing
Olrrent and Back Tax Received and Distribution to Funds
on Basis of A.ssessment
26
Clerk of the City Court - Statement of Receipts
Disbursements and Balances of Cash
27
28
SulDmary of Police Records
Summary of the Records of the City Building Inspe,ctor
29
30
31
32
Comparison of Depository Bonds and Balances of Deposits
Fidelity Bonds in Force
Insurance in Force
Accounts Receivable
33
34
statement of Bonded Indebtedness
statement Showing Balances and <l1anges in Tempor~U"y
Note Indebtedness
35
Schedule ''It' General Operating Fund, Statement of Receipts, Expenditures,
Liabilities and Balances 36
Schedule u1..1" General Operating Fund - Detail of Receipts from Licenses,
Fees and Permits 37
CITY OF SALINA. KANSAS
I H D ~ ! (Oonttdo)
Page
Numbers
Schedule "1--B" General Operating Fund - D3Partmental BreakdolSll of
Expenditures Compared with Budget
38
Schedule fll-a" General Operating Fund - Detail of Expenditures -
Mayor and Commissioners
39
Schedule "l-b" General Operating Fund - Detail of Expenditures -
City Manager
4D
Schedule "1-c" General Operating Fund - Detail of Expenditures ...
City Clerk and City Treasurer
4l
Schedule "l-d" General Operating Fund - Detail of Expenditures -
City Building
42
Schedule "1-e" General operating Fund - Detail of Expenditures -
Ci ty Attorney
43
Schedule "1_1'" General Operating Fund - Detail of Expenditures ..
City Court
44
Schedule "l_gl1 General Operating Fund - Detail of Expenditures .'
Police Court
45
Sc..'1edule "l-h" General Operating Fund - Detail of Expenditures .'
Engineering
46
Schedule "l-i" General Operating Fund - Detail of Expenditures .-
Fire Department
47
Schedule "l..j" General Operating Fund - Detail of Expenditures ..
Inspection
48
Schedule 111._k" General Operating Fund - Detail of Expenditures ..
Park D3partment
49
- .
Schedule "1-1" General Operating FUnd - Detail of Expenditures ,-
Police Department
Schedule "1.-111" General Operating :FUnd - Detail of Expenditures -
Public Health Department
50-51
52
Schedule "l...n" General Operating :FUnd - Detail of Expenditures ..
Street, Alley and Sev.er
53-541:
Schedule "1_0" General Operating Fund ... Detail of Expenditures -
Garba~ Department
Schedule "l-p" General Operating Fund - Detail of Expenditures -
Waste Colle ction and Disposal
55
56
Schedule "l_qll General Operating Fund - Detail of Expenditures ..
Sewage Disposal
57
CITY OF SALINA. KANSAS
i 11 12 ~ ~ (Cont' do)
Page
Number:!
Schedule 1I1_r" General Operating Fund - Detail of Expenditures -
Stree t Lighting 58
Schedule "l-s" General Operating Fund - D3tail of Expenditures -
Traffic and Parking Control 59
Schedule 1I1-t" General Operating Fund - D3tail of Expenditures -
Airport Department Ex)
Schedule 1I1_u" General Operating Fund - Detail of Expenditures -
Swimming Pools 61
Schedu~e 112" Memorial Hall Fund - Receipts, Disbursements, Liabilities
and Balances 62
Schedule 113"
Schedule "4t1
Schedule "5"
Schedu~e u611
Schedule "7 "
Schedule tl8"
Schedule 119"
General and Special Improvement Fund - Receipts,
Disbursements and Balances
63
General Improvement Fund - Receipts, Disbursement.s
and Balances
64
65-66
Cemetery Fund - Receipts, Disbursements, and Balances
Public Health Nursing Fund - Receipts, DisbursemEmts,
and Balances
67
68
fJ1
Band Fund - Receipts, Disbursements and Balances
Library Fund .. Receipts, Disbursements and Balan'oos
Noxious Weed Control Fund - Receipts, Disbursements,
and B alance s
70
Schedule "10" Trust and Agency Funds .. Receipts, Disbursements and
Balances of Gash 71
Schedule "10-A" Firement s Pension Fund .. Receipts, Disbursements and
Balance s 72
Schedule "10-B" Police Pension Fund - Receipts, Disbursements, and Balances 73
Schedule IIll" Industrial nevelopment Fund .. Receipts, Disbursements and
Balances 74
Schedule "12" Bond and Interest Fund - Receipts, Disbursements and
Balances 75
Schedule "1311 Waterworks Department Fund - Receipts, Disbursements and
Balances 76
Sc.'I-).edule "14"
Sche dule "15"
Schedule "16"
Schedule "17"
Schedule "18"
Schedule "19"
Schedule "2011
Schedule "21"
Sche dule "21-A"
Schedule "22"
Schedule "23"
Exhibit "Ii!'
Exhibit tlJ3"
Schedule "1"
Schedule '12"
CITY OF SALINA. KA.T'iSAS
I ~ ~ ~ ! (Cont1d.)
Page
Numbers
Construction Fund - Receipts, Disbursements and Balances 77
Material stores - Receipts, Disbursements and Balances 78
Veterans Housing - Receipts, Disbursements and Balances 79
Civil Defense Fund - Receipts, Disbursements and Balances 80
Street Machinery Fund - Receipts, Disbursements and Balances 81
Clearing Accounts - Receipts, Disbursements a,.l1d B,9.lances 82
Parking Revenue - Receipts, Disbursements and Balances 83
Cash in Custody or City Treasurer and Summary Re~Dnciliation
of Bank Balances - December 31, 1955 84
Outstanding Checks - Bank Reconciliations - December 31, 1955 85-86
Cash in the Custody of the Clerk of the City Court -
W. J. Broom - December 31, 1955 87
Reconciliation of Fiscal Agency Accounts - Outstanding
Bonds and Interest Coupons 88
WATERWORKS DEPARTMENT
Comments
89...9.3
Waterworks Department EUnd - Balance Sheet - December 31, 1955 94
Profit and Loss Statement - year Ended December 31, 1955
95
96-97
Operating Costs - Year 1955 Compared with Year 1.954
Plant and Property Accounts - January 1, 1955 and.
December 31, 1955
98
Salina, ~sas
MaY 10, 1.956
fo The Mayor and
The Board of City Commissioners
Salina, Kansas
Gentlemen:
Pursuant to your instructions we have made an audit ()f the
books and re cords of the
Oi ty of Salina, Kansas
covering the year ended December 31, 1955 and now submit our re!port
thereon. A separate section at the back of this report presents
cOmID..ents, exhibits and schedules covering the operating results: of
the Waterworks Department during the year under review.
SOOPE OF THE AUDIT
The audit was performed in accordance with the genera~ and
specific requirements of the Minimum St~~d_ _Audit Program approved by
the state Municipal Accounting Board, Novemer 31, 1935, and as revised
1949, and included an examination of the records of all City Offices and
Officers except the Municipal Band Board, the Public Library Board and
the Public Health Nursing Association, which Boards receive money appropriated
.- . .
by the City but have exclusive control over the disbursements of' both
the amounts appropriated to them by the City and other money which they
may receive. We 1ll6re not authorized to audit their activities and no
report is being rendered on them.
2
OOMMENTS
The following comments are presented for your informa,tion;
SUMMARY STATEMENT OF RECEIPTS. DIffiURSEMENTS. LIABILITIES AND
BALANCES OF CASH AND INVESTMENTS - EXHIBIT "A"
This exhibit shows 1"und cash and unencumbered balance s at the
beginning and end of the year together with receipts and Budget. Charges
during the year.
The composition of the total funds in the hands of the City Treasurer
are presented at the foot of the exhibit. The cash receipts and disbursements
together with the December 31, 1955 bank balances are sho'wI1 in Exhibit "B".
The detail of increases and decreases in the Fund Investment aClcounts are
given in Exhibit "E".
OOMPARIOON OF ACTUAL RECEIPrS WITH BUDGET - EXHIBIT "B II
This emibit presents a comparison of ~ctual receipts \vith the
anticipated re ceipts for each fund together lr.L th amounts of exeess or
deficie!!C~T ::tn receipts as compared nth the budget. Actual receipts were
more than anticipated r"'ce:tpt,g by $141390.17"
STATEMENT OF F.XPE!-IDITURES OOMPARED WITH
BUroET APPROPRIATIONS - EXHIBIT "C\f,
This statement sets forth the disbursements charged against each
fund and comparison with the 1955 Budget figures. All Fund expenditures
. --, .- -,
were under the budgeted amounts with the exception of the Firemens
Pension Fund and Police Pension Fund.
.EXHIBIT "D"
EJdlibit "DIt shows a Reconcilement of the Receipts, D:lsbursements
and Balances of the City Treasurer.
S<HEOOIES 1 TO 19 INCLUSIVE
These sahedules set forth the detailed receipts, Budget Charges
and beginn:tng and ending bw..ances by fUnds for the year under ;!?,.udito 1.
.- - -- ,_.
comparison of actual reoei:r>ts and Budget charges with Budgetary amounts is
shown for ..,11 :f'unds j.nc1uded in t!le B-:Icc[eto
3
Snlaries paid to officers and regular emplojrees during the year 1955
were found to be in accordance wi t..l-J. the ra.tes specified bjT ordinances and the
scrutinized.
limitations prescribed by the Statutes. Classification of Salaries was
GENERAL OPERATING FUND - SCP.EIXTLE "1" , "l-A". "1.-B ". a.Yld "1-,5." to "l-u"
Disbursements of the General Operating :fund increased by $10,670.44.
The following m:romary compares the VarilJl.1S General Operating EUnd
departmental Disbursements for the 1955 wit.l} those for the preceeding yearo
Oonso1ide.ted Fund ~part.ments
MaYor and Commissioners
Oi ty Manager
Clerk and Treasurer
City Building
Oi ty Attorney
Oi ty Court
Police Court
Engineering
Fire
Inspection
Park
Police
Public Health
street, Alley and Sewer
Garbage
Waste Collection and Disposal
Sewage
street Lighting
Traffic. and Parking
Airport
Swimming Pools
Totals
1955
$ 4,423.34
9,602.21
32,887.85
13,919.59
7,368.87
12,893.76
2,1.30.15
25,412010
133,787.58
10,175.27
40,545.47
149,034.34
14,222.92
69,485.92
105,946.53
8,704.77
34,939054
30,783015
41,507051
2,407.33
6,676.23
$756.854043
1954
$ 9,146.0'7
8,372.84
38,946036
9,088.11
6,874.51
1.0,272.15
2,068075
21,104.59
128,152.12
8,357 .09
37,003.26
130,863.36
13,729.96
94,257.66
99,536.77
1.0,282.98
37,780071.
30,616.67
37,779.79
3,073.62
8,876062
$746.183.99
BUOOET CHA..ltGES
Increa.se
(Decrease)
$(4,722073)
1,22f).37
( 6,058.51)
4,831048
494.36
2,621.61
61.40
4,307051.
5,635.46
1,81.8.18
3,542.21
18,170.98
492096
(24,771074)
6,409.76
(1,578.21.)
(2,841.1.7)
166.48.
3,72'7.72
(666.29)
(2,200 .39)
$1.0. 670 .44
During the year the City collected $44,354.90 !'rom l:iLcenses, fees
and permits, a decrease of $946.70 from the amount collected in 1.954.
Schedule "l-A" presents the classification of the various fees" licenses
and permits and compares them to the budgetary estimates.
Franchise Ordinances in effect during the year were Elxaminedo In
each. case receipts were found to be in accordance with the ordinances and
franchise agreements. The amount due !'rom the Kansas Power and Light
4
Company for the last nine months of 1955 amounting to $11,675.42 for Gas
and $40,303.53 for Electric :Franchise were received by the City in May 1956.
This receivable is shown in Exhibit "E".
Police Court Fines: and Forfeitures in the amount of $42,335.00 were
imposed during the year. This represents a increase of $4,104000 over the
preceeding year. A statement prepared from the Police Court records is
submitted in Exhibit "I", all but $3,372000 of 1955 fines were sett1.ed
during the year 0
Distribution of the Cigarette Tax and of the Liquor Enforcement Tax
was checked in the County Treasurerts records. $6,127024 Cigarette TaX and
$2,080.36 Liquor Enforcement Tax received by the County Treasurer in
December was still in his hands.
Receipts of City Court costs and fees amounted to f7, 24D.42 and
were traced to the records of the City Court as shown in Exhibi.t tra".
GENERAL OPERATING FUND DEPARTMENTAL DIS3URSEMENTS
The detailed departmental expenses are compared with the budget
estimates in Schedule "l-B" and further analysis is shown in Schedules
"l-a to l-u".
All payments were traced to the re1.ated warrants and all vouchers
were examined and over 10% in number and over 50% in amount of the
disbursements were compared with the vouchers. No irregularities were found
except for a number which were not signed, however proper signature was
secured during the course of the audito
MEMORIAL HALL ]UND - SCHEIXJLE "2 II
,
A comparison of the 1954 Rental and Concession receipts with
those of 1955 is shown below:
1954 Rental and Concession
1955 Rental and Concession
$4,842056
.3.743.20
$1.099022
1.955 Decrease from 1954
GENERAL AND SPECIAL IMPROVEMENT -
(SPECIAL WND IN LIEU OF BONUS) - SaIEIXJLE "~"
5
This fund waS created in 1946 with the purpose of levying currently
for the City's Share of Improvements made,; instead of issueing bonds therefor.
All receipts were from current Ad Valorem Taxes and disbursements were made
in 1955 as budgeted.
GENERAL IMPROV.ri:MENTS FUND - SaIEOOLE "4"
The income from this Fund consists of taxes, sales ta.x and weed
cutting. All TaX Receipts were confirmed by inspection of Salina County's
re cords 0
CEMETERY FUND - SOHEOOLE "5"
Verification of Lot and Space Sales was made from the Deed Stubs
and c..l-J.ecked to the receipts record. The Burial Record waS e:x:an:dned. Tax
Receipts were verified.
PUBUC HEALTH NURSING :FUND ... SCEEWLE "61t
All receipts in this fund are from Ad Valorem TaXeS siIld Sales Tax
and all disbursements were made to the Salina Public Health Nux'sing Association.
BAND FUND - SOHEOOLE "7"
Ad Valorem Taxes and Sales Tax are the only receipts recorded in this
fund and all disbursements are made to the Salina Municipal Bal1Ld Board.
LIBRARY FUND - SffiEWLE "8"
Ad Valorem Taxes and Sales Tax comprised all the reCE'ipts to this
:fund and all disbursements were made to the Free Public LibrarJt Board of
Salina, Kansas 0
B INI1NEED OONTROL FUND - SaIEWLE "9"
All Transactions in this fund appeared to be in ord.ez'. Only
receipts were .trom Ad Valorem Tax and Sales Tams.
TRUST ANDAGEN CY FUNW - SCHEDULE "10"
statements of receipts, disbursements and balances of cash for
all Trust and Agenoy FUnds are included separately under the above schedllle.
Supporting Schedules "10-A" and "10~ It set forth comparison of Gash Receipts
and Disbursements with Budget Estimates for the Firemen's Pensjl.on Fund and the
Policemen's Relief and Pension Fund respeotively. Dlring 1955 the Firemen's
6
Relief Fund received payments from state Insurance tax in the a.mount of $6, 728..ll
for the year 1.955, a decrease from 1954 of $1.70..48..
The classification of the various receipts and disbursements of the
Trust and Agency Funds is set forth in a self-explanatory manner and it is
fel t no further comments thereon are neededo
Particular attention is called to the fact that the balance of the
Police Relief and Pension Fund as shown on Schedule "10-A" is over $10,000.00
by $1,490635 and Firemens Pension is under by $50.23..
INOOSTRIAL DEVELORilENT :FUND - SQIEOOLE "11"
There YIElre no receipts during 1955" Disbursements made appear
in order"
BOND Al'ID INTEREST :FUND - SCHEOOLE "12"
Receipts of this Fund include Ad Valorem Taxes levied for the
pa,yment 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 Issueso The proceeds of special assessment taxes assessed. against property
owners for the owner's share of the cost of special improvement,s are also
included in the re ceipts of this fund..
WA.TERWORKS DEPARTMENT - SCREOOLE "13"
This schedule shows a summary of the receipts and disbursements of
the Waterworks Department, which cleared through the City Treasurer during
the year..
The balance shown at the end of the year consists of cash only and
does not include investments owned by the Waterworks Department;. These
investments are listed in detail. on E:xhibit nEtt. Additional cc,mments,
exhibits and schedules pertaining entirely to the Waterworks l)e'Partment 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, 1955
are not reflected in this fund or on any of the other Fund records at the
close of the year. A Cash EUnd of $1,500.00 is. maintained in 1ihe Waterworks
7
Office. The increase of $600.00 having been retained from receipts by the
Cashier. Since this was unauthorized no entry has been made on the City
Clerk's records.
A summary of the Waterworks Departmentt s cash and investments at
December 31, 1955 is shown below:
Total Cash and Investments shown on City records
Addi tional cash in change fund
December 31, 1955 collections
Total shown on Waterworks Books
$564,904036
100,000000
900000
$665,804036
600.00
1,078.32
$667 .482.68
Gash in the custody of the City Treasurer - General and Reserves
Investments in the Custody of the City Treasurer
Cash fund maintained in the Waterworks Department Office
OONSTRU OTION FUND - SCHEOOLE "14t1
The Various Construction Projects accounts are grouped under t.~is
schedule and the receipts, disbursements and balances of each construction
project account as well as the total receipts, disbursements and balances
of all construction project accounts are shown therein.
BRIDGE OR STREET BUILDING MAaIINERY Ai'ID
EQJIPMENT FUND - SamOOLE "1811
Transfer of $30,000.00 was made to this fund during 1955 and
$18,143032 was spent for Machinery and Equipment.
CLEARING AOOOUNTS - SaIEOOLE "19"
A Grouping Fwld for all collection accounts, labeled "Clearing"
was established. Income tax, Social Security TaX, and Sales ~~ax Collections,
Bond Deposits, and Receipts received in advance, are all included under this
category. See Schedule "19".
FAREING METER REVENUE - SaIEOOLE "20"
According to Revenue Bond agreement, an account has been
established for Parking Meter Revenue, which is shown, togethl3r with
Disbursements from the fund, under Schedule "2011.
CIS! IN THE aJSTODY OF THE CITY TREASURER - EXHIBIT "D"
Under this Emibit is shown a sWllIIl3ry statement of the Treasurer's
8
Gash Balance at the beginning of the year, the receipts and disbursements
clearing the treasurer's Bank Accounts during the year, and the Treasurer's
Cash Balance at the close of the yearo
Schedul.e "21" shows the reconciliation of the Bank Balances
confirmed to us by the depositories with the December 31, 1955 balances
on the Treasurer's books. A list of the Outstanding Checks at that date
is set forth in Schedul.e "21-A".
In accordance with the customary procedure, the City's Books and
Records were not closed until a few daYS after the close of thiS year in order
that all receipts and disbursements applicable to the year 195.5 might be
enteredo The 1956 deposits shown on this reconciliation (Sche.iule "21")
consisted of collections applicable to the year 19550
INVESTMENTS IN CUSTODY OF THE CITY TREASURER _
EXHIBIT "E"
This EJdlibit sets forth a description of the investments in the
CUstody of the City Treasurer as at the beginning and closing dates of the
audit period together with details of the change in investments during the
period.
were made to the City on the basis of the tax levies for the YE~ars in which
the collected Taxes were levied" It was determined that the City credited
receipts !'rom the County Treasurer to the City Funds on the same basis, with
exceptions stated in comments on the General Operating and General and
Spa cial Improvement Funds.
The County Treasurer's allocations on Sales Tax residu.e to the
City appeared to be in accordance with the statutesG
SUMMARY A.."W REOONCILIATION OF 1954 TAX RQ14_ SHOlUNG
TAXES ASSESSED AND COLIECTED BY THE OOUNTY TREASURER
AND UNOOLLEOTED BALANCES - EXHIBIT "F"
This e:xhibi t se ts forth the original tax roll appli cable to the
Ci ty of Salina, as certified by the County Clerk to 'ijle state Tax Commission,
is adjusted for additions to the tax roll, taxes refunded by th,s County, and
taxes remitted to the City, for the purpose of developing the amounts of
1954 taxes assessed but not collected by the City"
STATEJliIENT OF TAXES RECEIVED FROM TF.E OOUNTY TREASlJRER
SHOWING aJRRENT AND DELINQJENT TAXES AND DISTRIBUTION
TO :FUNDS ON BASIS OF ASSESSMENT - EXHIBIT "G"
This statement shows the total amount of taxes receiVE~d by the City
during the year 1955 and the years in which such taxes were levj.ed by the
City 0 The allocations to the City Funds is based on the tax 1.e~'Y for the
years in which the collected taxes ware 1eviedo Included in thi.s exhibit
is an analysis of delinquent, current, tangible and intangible t;axes
re cei vad.
The individual fund statements of receipts, disbursements and
balances of cash for tax levying funds, Schedules "1" to "1.2", inclusive,
shows the total Ad Valorem Taxes received by each tax 1.evyi.ng !Undo
SUMMARY OF ACCOUNTING PROCEllJRE AND VERIFICATION
OF RECEIPTS AND DIS3URSEMENTS OF CITY CLERK AND CITY TREASURER
Receipts:
The City Clerk is the principal collecting and accounting officer.
9
All items of cash received, &xcept taxes and infrequent colle.~tions received
directl,y' by the City Treasurer, are handled first by the City Clerk or Clerks
in his office. The City Clerk and City Treasurer are provided nth standard
tripliCate receipt forms numbered by the printer and a receip1:i is issued for
each individual collection made by these officers. The City Clerk deposits
collections made through his office on the average of every two or three days,
and a test check of his records indicate that his collections were made intact
and promptly 0
The City Treasurer reports each of his collections s,epa.I"ately to
the Clerk and such collections are recorded on the Clerk's cash receipts
record. The City Clerk's records, indiCated that the City Trel:1surer had
promptly deposited all sums of money coming into his handso
IUplicate of receipts issued during the audit period by the City
Clerk and City Treasurer were test checked into the Clerk' s re(~ord of cash
received and the mathematical accuracy of that record was verified. The
auditor scrutinized the fund classification of the receipts as shown on the
Clerk's cash record, for verification of fund distribution and the classifi-
cation of receipts within the funds was test-cheekedo Monthly totals of
fund receipts were traced from the receipts record into the fund ledger.
The entries in the Cash receipts record were also test-checked into the receipts
analysis record, and that record was tested as to accuracy of t,otals 0
Records of licenses issued and other available evidence of cash
received were also traced into the Clerk's cash book. The colll:lctions of the
Director of Finance were traced into the rreak6.N~tli~'13ank ACCoUIlts;
Collections of the Treasurer were also traced into his vari.ous bank accounts.
The three local banks were approved as depositories by the Governing body on
June 19th, 1.933.
No cash was on hand in the office of the Ci. ty Clerk at; January 1, 1956
since all Cash received was deposited intact. All 1956 deposits applicab1.e to
the year 1955 were entered on the books as at December 31, 1955. Certain
10
II
collections, made in 1955; were applicable to the year 1956 and are shown in a
separate fund called 1956 receipts paid in advance, and are in(:luded in
"Clearing Accounts".
Disbursements: All claim vouchers paid during the year were eXamined and test
checks of postings and extensions were made. Claim Vouchers were test traced
into the Clerk's ordinance registers, and the fund distributions were all
checked to the Ledger Sheets.. The mathematical accuracy of the City Clerk's
warrant registers were proven and the fund totals of each appropriation
ordinance were traced into the fund ledger.. Postings were test..checked from
the Clerk's warrant register to the disbursements analysis record and that
record was proven for accuracy of totalso
The City used a warrant form for making diSbursements, 1i1ich
becomes a. check on being signed by the City Treasurer.. The Trea.surer uses a
rubber stamp facsimile of his signature for this purpose 0 All checks cancelled
during the year were eXalllined 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 were computed and a total balance was C"T
abstracted from that recordo
Treasurer's Records: The Treasurer's record of checks issuedJ. and deposits
made, and bank balances is maintained by a bookkeeper in the off:tce of the City
Clerk as an independent record. statement of total receipts, dis:bursements and
balances as shown by this record are set forth in E:zhibit "D"o
CLERK OF THE CITY OOURT
STATEMENT OF RECEIPl'S. DI$URSEMENTS AND BALANCES OF CASH - EXHIBIT. "R"
This e:zhibit sets forth the Cash balances in the custod,y of the Clerk
of the City Court, at the beginning and end of the audit period t10gether with
receipts and disbursements during the year 19550 These figures were taken from
the records of the Clerk of the City Court.
12
A. comparison of fees on hand and cash balances as of December 31, 1955,
is shown at the .t..t of the statemento A list of the individual case balances
are not set forth in this report, since it is a part of the Clerk's permanent
re cords, and was verified to the Case Ledgers.
Reconciliation of the Clerk of the City Court cash balances at the
Farmer's National Bank, Salina, Kansas, is shown on Schedule "~~3". Cancelled
checks were eXalllined for signature and endorsement. The Clerk of the City
Court maintains a record of cash received and disbursed, a ledger of cases and
monthl.y reconciliation of case balances with the cash balances.,
Verification waS made by comparison of cancelled cheC'.ks with
disbursements as recorded, by proof of monthly Postings by addition, by
comparison of all. dup1.icate receipts to the receipt record, and comparison of
such totals with amounts recorded and by test-check of individu.al items to the
amount recorded, by verification :trom the records or reports of City and
County Officials as to amounts shown Paid to them, by test-checking of items of
receipts and disbursements to the Dockets and to the Case Ledgers. The
Detail of Case Balances shows $4.51 more total than the amount of cash on
hand and in bank. The Clerk at May 1, 1956 had cash on hand in the aJIlOUD.t of
$136.79 which he had failed to write receipts for or record on the cash
receipts record. This waS in addition to $101.040, accounted for in three
amounts which were received dur~ 1955 and were unrecorded on cash receipts
Journal at December 31, 1955 but which were found posted to the case ledgers
at that date and entered on the cash receipts Journal in 1956 prior to May 1st.
There should be a contro1. Ledger kept in this office as well as the detail
Ledgers.
POLICE COURT FINES AND FOlUEITURES
A. Police Sergeant acts as collection officer for the ,Judge of the
Police Oourto Entries on the Police blotter show the SJIlount of the Appearance
Bond deposited; f1ne hposed or other deposition of the case; fine collected
or Paid by work; and other information regarding the ease 0 Receipts for fines
13
paid are issued from a duplicate re ceipt book, the duplicate being retained for
all except still traffic violations, which are entered in totaJ. each dayo These
totals were test-checked by addition of tickets and duplicates: were test-checked
to the do cke t 0
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 similarly numbered case envelopes
containing fines, workout, Parole, dismissal evidence, are turned over to
the Police Judge who reconciles the cash and other items ldth his docket
records and prepares an anaJ.ysis thereof which he submits to the City Clerk
together with the cash receivedo These amounts should not be allo1.Eld to
acCUJllUlate so long but should be turned over often, never being over the
amount of the Judges Bond. Still Traffic Fines are turned over daily 0
The analysis of fines imposed for the year 1955, as prepared and
submitted by the Police Department to the City Manager, was examined and
found approximately correct.
The cash analysis of cash received by the Police Department was
found long in the amount of $9.00 as submittedo
I find that the Police DePartment turns in col1ecti~ns, aside from
Parking violations, monthly. As large as this amount is becoming I would
recommend that a daily report be filed with the City Clerk sho'wing the amount
of fines imposed and the amount collected with detail in each, and that the
money collected be turned in at that timeo
It would be wise to maintain a control sheet on Fines in the
clerks office.
SUMMARY OF POLICE OOURT REOORDS - EXHIBIT "I"
This exhibit shows the January 1., and December 31, 1955 bal~ces
of uncollected fines by the following years - 1952, 1953 and 1954 together
with the 1955 collections, paroles, workouts and dismissal.s for each year
and group of yearso
14
Verification was made by test additions of the duplicate receipts
for several months and comparison with cash reported and Paid to the City Clerk,
for all months.. Tests were made from duplicate receipts to the envelopes and
ftom enve1.opes to the Police Blotter. Page footings of the Judges Blotter
was proven and compared with the page analysis for each month.. Tests of
monthly fines and collections was made for the year 1955 from the Blotter
and compared with these reported to the City Clerk and City Managero
SUIvIMARY OF THE REOORDS OF TrlE CITY BUILDING INSPECTOR - ~IBIT nJu
This exhiliit shows a classification of the collections made by the
building Inspector together with the remittances made to the laity Clerk during
the period from January 1, to December 31, 19550
Cash received from the collection of fees and issuance of permits as
sholm. by the duplicate receipts, were traced into the Register of Collections
maintained in the Building Inspectorts Office, and from that H.egister to the
monthly reports and remittances to the City Clerko Fees charged appear to be
in accordance with the rates set by ordinances.. Underpaj1lD.ent was made in the
amount of $$.00 for 1955, leaving a net underpayment of $3.62 for the four
years 1952, 1.953, and 1954 and 1.9550
COMPARISON OF DEPOSITORY BONDS AND BALANCE:S OF DEPOSIT - EXHIBIT ilK"
This statement compares the balances on deposit as ~Lt December 31, 1955
with the amounts of depository bonds pledged by the banks as c:ollateral to assure
the payment of these deposits. The local bai1ks have pledged United states
Government or Kansas Municipal Bonds as collateral for deposit. of public
moneys.
The Governing Body does not approve depository bonds as required
under section 13-2107 of 1943 SUpplement.. It was ascertained that depository
bonds pledged by banks did not adequately secure the deposits at the
National Bank of America as at December 31, 1.955, and it appeared that deposits
were not adequately secured at all times during the year at either of the
three banks, there being several months during 1Ii:lich the depository bonds were
15
considerably deficient in amount"
All depository bonds were confirmed by correspondenlJe with banks
holding saJlle for safekeeping"
FIDELITY BONDS IN FORCE - EXHIBIT oLD
Fidelity Bonds in Force as of D3cember 31, 1955 as detailed under
the exhibit were inspected and checked to the statues and 194H revised
ordinances to determine that such bonds meet statutory requirElments as to type,
8lIlount 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 thEl City Clerk and
Director of Finance. The bonds of the Clerk of the City Cour1i and the Marshall
of the City Court are in custody of the County Clerk as is prclvided for under
20-1.420 and 20-204 and 205 CoN. 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 Salinao The liability of Suret~. Companies on
all fidelity bonds waS confirmed by correspondence wi t.l-} the HOlme Office of the
Surety Companies, and it was ascertained that each of these companies was
authorized to do business in the state of Kansas..
INSURANCE IN FORCE - EXHIBIT OM"
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 City Buildings and
Properties with a total coverage of $393,590.00 are insured by a group of 29
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 0
Airport policies carry 80% and sewage Building Policies carry 90%
Go-insurance .
16
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 shown separately on a
schedule in the latter Part of this report also.
It was determined that all insurance companies -writing insurance on
the City's property were authorized to do business in the sta.~ of Kansaso
ACOOUNTS RECEIVABIE - EXHIBIT "N"
Amounts due to the various funds of the City as at December 31, 1955
as determined by our examination are shown on this eJdlibito No independent
verification was made with debtors. This eJdlibit does not incll.ude unpaid ta;mso
AOOOUNTS PAYABIE
No separate schedule has been presented of accounts payable as they
are classified by funds under Exhibit I1A". The amounts included as liabilities
lIElre determined from inspection of the records maintained by 1~e City Olerk1s
Office 0
STATEMENT OF BONDED INIEBTEDlilESS - EXHIBIT "0"
This statement presents, in detail, the bonded indebtedness of the
City of Salina, at December 31, 1954 and December 31, 1955 together with bonds
issued and retired during 1955. The following is a summary of Bonded
Indebtedness classified as to type of Bonds outstanding, with yearly Maturity
totals:
Outstanding
Depember 31. 19541
1955
Issued Retired
December 31.. 1955
GeneraJ. & Revenue Bonds $2,027,000.00 $ 860,000000 $176,000000 $2,711,000000
Special Improvements Bonds .1.,926,396.19 465,522.86 308,4J.3041 .2,083,505.64
Totals
t3~953.396.19 t1.325.522.86 j4s4.4J.~ $4.794.505.64
Year
Dle
1956
1957
1958
1959
1960
1961.
1962
1963
1964
1966
1966
1967
1968
1969
1970
1.971.
1972
1973
Totals
17
General
Bonds
$
$ 21.4, 000 .00
255;000.00
248,000000
190,000.00
179,000.00
181,000.00
165,000..00
168,000.00
169,000.00
172,000000
122,000.00
112,000000
114,000000
117,000000
119,000000
62,000090
62,000.00
62,000.00
Special
"Bonds
$
$ 314, 282.78
365,222086
346,000000
245,000000
213,000000
169,000.00
148,000.00
1.38,000000
66,000.00
51,000.,00
28,000.00
~otal
Bonds
$
~~ 528,282.78
620,222.86
594,000.,00
435,000000
392,000.00
350,000000
313,000000
306,000000
235,000.00
223,000,,00
150,000000
112,000(1'00
114,000000
117,000000
119,000.00
62,000000
62,000000
62,000000
$.4.. 794. 5O~
$2.71.1.000000
~2.083. 505064
General Bonds amounting to $2,711,000.00 and the Special Improvement
Bonds amounting to $2,083,505064 were outstanding at ~cember 31, 1955.
There were $600,000000 additional water ~partment Revenue Bonds
authorized, $400,000.00 issued during 1955 and $66,000000 reti:red, leaving
authorized at ~cember 31, 1955, $1,734,000.00.
outstanding, at the close of each of the last ten years 0
The following schedule shows the total Bonded IndE~btedness
There was $200,000000 of off street Parking Bonds outstanding
January 1, 1955 and payment was made of $24,000000 during 1955.. A new issue
of $60,000000 was :made during 19550
Bonded
Indebtedness
~cember 31, 1.946
1947
1948
1949
1950
1951
1952
1953
1954
1955
$ 220,633086
705,939015
1,027,014.09
1,474,094,86
1,398,901..43
1,538,099096
1,836,017006
3,633,426,,13
3,953,396019
4,794,505064
REOONCILIATION OF THE CITY OF SAT.nu FISCAL
AGENCY ACOOUNT - SaIEIlTLE -22"
". .
The balance shows as unpaid December 31, 1.955 has beel:J. confirmed
18
by the state Accountant. Cancelled bonds and coupons paid by the Fiscal
Agency during the year 1955 were carefully eXamined and checkE~d against tp.-.
bond record and found to be proper charges.
TE2a'ORARY NOTE INIEBTEDNESS - EXHIBIT "P"
This statement shows the amount of Temporary Note ID,debtedness
owed by the City at December 31, 1.955. These notes will be repaid out of
the proceeds of bond saJ.eso
MINUTES AND ORDINANCES
The minutes of the meetings of the governing body during the audit
period, ordinances enacted during the period and the 1948 revised ordinances
were reviewed for matters pertaining to the audit. The Minutes appeared to be
complete and in good order.
GENERAL
])]ring the course of the audit, explanations of various matters were
obtained fi'om officers and employees of the Cityo We wish to express our
appreciation for the co-operation and assistance of all those with whom we
came in contact.
CERTIFICATE
We certify that, in our opinion, subject to the foregoing comments,
the accompanying emibi ts and related schedules properly refle<:t the financial
condition of the City of Salina, Kansas, as at December 31, 19~;5 and the
results of its operations for the period fi'om January 1, 1955 t,o Deeember 31, 1955,
inclusive 0
We further certify that, subject to the comments pertaining to the
Waterworks Depa,rtinent Fund, as shown on the pages immediately f'ollowing
Schedule "23" of this report, the emibits and schedules pertaining to the
Waterworks Departinent FUnd correctly reflect the financial conditions of that
J.9
Fund as at December 31, 1955 and the results of the operations of that
Department for the period from January 1, 1955 to December 31, 1955, inclusiwo
Respectfu.l1y Submitted
Dewey N. Turner
;;L~~ '1 1 !Lv>u v
Dewey N. !l:u;ner, Licensed
Municipal Public Accounipt,
1!l05 in ,charge of and
actively engaged on this
audit 0
20
"AI
Exhibit
OF S
GITY
DISBUruIDmTS
OF REGEIPrS
IN 0llJ SIVE
AND INVi.Sil4ENTS
TO IEcamER
YE
Cash
Balan~B
'12-31-55
'Liabili ties
'12-31-
Unencumbered
Gash
12..31-
O1arges
1955
Gash
Accountability
'Unencumbered
Receipts
1955
Unencumbered
Gash
1-1-
Gash
1";1-55
59,11.5.,76
883.86
21.~062072
2,486004
6,513.91
32.50
110.78
732.02
21.9.53
9,949.77
11.,054.32
65,602.21
565,804.36
1.1,490.35
$
$26,028.26
836.96
-
27 ,406.96
...
-
760.75
2,403.75
...
..
-
...
...
t>t
$ 33,087 050
46.90
21.,062.72
1,725029
4,110016
32050
11.0.78
732.02
219053
9,949.77
11,054.32
65,&>2.21.
538, Jj7 .41)
11,490035
$ 756,854.43
13,849.53
42,126.13
42,099044
1.1,449.26
5,796000
6,170.00
45,499050
1,1.51.05
10,521.09
1,289.81
439,394050
951,900075
10,006.86
789,941.93
13,896.43
63,188.85
43,824.73
15,559 01;2.
5,828050
6,280078
46,231052
1,370.,58
20,470;36
12,344001.
504,996.71
1,490,298015
21,497021
$
767,186.04
13,575.21.
64,229.04
42,482.68
10,032036
5,826039
6,152.34
45,882061.
1,263.41
10,545031.
...
434,266.23
1,232,467058
10,210059
$
$ 22,755.89
321.22
(1,040.19)
1.,342.05
5,527 006
2011
1.28 oM..
348.91
107.17
9,925055
12,344001.
70,730048
257,8301$57
11,286062
$62,272038
1,800.01
-
8,163.66
..
...
3,333.81
1,919095
..
...
...
...
..
-
$ 85,028.27
2,121..23
(1,040019)
4,675.74
7,447001
2.ll
128.44
348091
1.0'7 o'L 7
9,925G55
12,344.01
70,730048
265,994023
11,286062
t\lnds BUI eted
General Operating
Memorial Hall
General and Spa cial Improvement
General Improvement
Cemetery
Public Health Nursing
Band
Library
NoxioUs Weed
Firemen t s Pension
Industrial Deve1.opnent
Bond and Interest
Waterworks
Police Pension
tt57.436,,68
5
$ 57,252019
11,379065
1.3,44.2.84
35,1L.lo21
5,4$0028
o
55,339074
15,017084
15,2120'17
1,064.00
6,523.20
$ 965019
4,8651"90
-
1050
1,083092
...
4.17
...
...
...
...
$ 56,287000
6,51.3.75
13,442084
35,139.71
4,396.36
o
55,335057
15,017084
15,212077
1,064000
6,523.20
940,564058
80,702.08
1.8,143032
8,367026
13,197.J.4
2,095024
2,439046
...
-
1,506.00
58,907 &80
$
996,851.58
87,215083
31,586016
43,506097
17,593050
2,095.24
57,775.03
15,017084
15,21.2077
2,570000
65,431000
ell.
'!l'
680, 248 .84
76,103.42
30 ,000 000
15,4450'99
14,950073
-
20,277.11
325000
247000
2,385000
65,431.00
$
$316,602074
1l,112041
1,586016
28,0&>.98
2,642.77
2,095024
37,497092
14,692084
14,965077
185.00
o
~'77 . 489 . fJ:}
...
944.67
1,325.66
...
484.27
..
..
-
..
286043
-
$
$316,889017
11,11204l
1,586016
29,005,,65
3,968.43
2,095.24
37,982019
14,€$2.84
14,965.77
185.00
o
Total
Funds Not Bu eted
Construction
Clearing Accounts
Street Machinery
Veterans Housing
Material stores
Oi vil Defense
Flremens Relief
09metery Endownent
Hillcrest Me~orial Endom.ent
Hillcrest Memorial Trust
Parking Meters
$ 6.920.68
$64.357036
J 3.041.03
$80.530072
Totals
Totals -All
$ 14,400.,00
l00,OOOCliOO
12,700~OO
280,057.00
$
$ 27,100000
280,057000
Funds
Investments
Firemens Relief
Waterworks
00.00
100,000.,00
000000
~
~r"-
~OO
Investments
Total
..
.CITY OF SALINA. KANSAS
OOMPARISON OF ACTUAL REOEIPl'S WITH THE BUOOET
January 1. 1955 to December 31. 1.955. Inclusive
.Tax LevYing :funds
General Operating
Memorial Hall
General & Special Improvement
General Improvement
Oeme tery
Public Health Nursing
Band
Library
Noxious Weed
Firemens Pension
Police Relief & Pension
Bond and Interest
Total Tax Levying :funds
Non-Tax LevYinG!: Funds
Waterworks Department
Clearing Accounts
Construction
Veterans Housing
Stores Accounts
Firemens Relief
Hillcrest Memorial Trust
Hillcrest Memorial Endowment
Cemetery EndollDlent
street Machinery
Parking Meters
Total Non-Tax Levying Funds
Total All FUnds
Total 4nticipated Amount of
Receipts Receipts Bud.get
Exhibit "A" Surplus
$ 767,186.04 $ 751,993077 $15,,192,,27
13,575.21 14,230.1.9
64,229.04 63,370.00 859.04
42,482.68 41,JJ34.43 998.25
10,032..36 9,769.94 262042
5,826.39 5,799..79 26.60
6,1.52.34 6,081049 70.85
45,882061 48,243.18
1,263.41 1,259082 3.59
10,545.31 :L" lO;179 .88 365.43
10,210.59 9,045.73 1,164.86
434,266..23 435,803082
$1.411.652.21 $1.397.262.04 $l4,390.1.7
$1,232,467058
76,103.42
680,248.84
15,.445099
14,950073
20, 277 oil
2,385.00
247.00
325.00
30,000.00
65,431000
$2.137.881..67
$3.549.533.88
2]
Exhibi t ''13''
Amount
of Budget
DeficiencY
$
654098
2,3&.J057
1,537 .59
, CITY OF SALINA. KANSAS
STATEWiENT OF EXPENDITURii:S OOMPARED WITH BUOOETED AMOmrTS
, January 1. 1955 to December 31. 1955. Inclusive
Tax LevYing Funds
General Operating
Memorial Hall
Cemetery
General & Special Improvement
General Improvement
Public Health Nursing
Band
Noxious Weed
Firemen's Pension
Policemen's Relief and Pension
Bond and Interest
Library
Total Tax Levying Funds
Non-Tax Levying Funds
Waterworks
Clearing Accounts
Construction
Veterans Housing
stores Accounts
F.iremen. s Relief
Hillcrest Memorial Trust
street Machinery
Parking Meter Revenue
Industrial Developnent
Civil Defense
Total Non-Tax Levf1ag Funds
Total All Funds
Chargeable
to 1955
Bud/;':et
$ 756,854043 $
13,849.53
11,449.26
42,126013
42,099.44
5,796.00
6,170.00
1,151.05
10,521.09
10,006086
439,394050
45,499.50
1955
B ud/;':e t
757,177000
14,400000
12,083097
63,473038
42,200000
5,800.00
6,170.00
1,310.00
10,270000
9,888000
4E1J,346.35
48,335000
$1.384.917.79 $1.431.453.70
$ 951,900075
80,702008
940,564.58
8,367.26
13,197.14
2,439 .46
1,506.00
18,143.32
58,907080
1,289.69
2,095.24
~2.079.113.32
$3. 464. 031.ll
AJnount
Over
Budget
$
251.09
118.86
--
--
22
Exhibit "C~
Amount
, Under
Bud/;':et
$ 322057
550.47
634.71
21,347.25
100.56
4.00
158095
20,951.85
2,835.50
$46.535.91
arTY OF SALINA. KANS~
CASH RECEIPTS. DI$URSEMENTS AND BALANCES O!t' THE CITY TREASURER
WITH REOONCILIATION OF DI$URSEiV'LENTS
January 1. 1955 to December 31. 1955. Inc.1.usin
Balance January 1, 1955
Receipts (EJdlibits "A" and lIB II)
Total Accountability
Disbursements
1955 Budget Charges
Plus 1954 Liabilities Paid
$3,464,031011
80.530072
$3,544,561083
64.357036
Less Liabilities 12-31-55
Cash Disbursed 1955
Balance December 31, 1955
Cash December 31. 1955
The Farmers National Bank
The Planters state Bank
The National Bank of AJnerica
$ 340,682088
2$4,549.22
334.779.75
$ 970,Oll085
1.500.00
$ 971.5ll.85
Total Cash in B ants
Water Department Cash
Total Cash Available (Exhibit flAil)
.
23
EJdlibi t "DI1
$ 901,582.44
~. 549. 533.88
$4,451,116032
3.480.204.47
$ 970.911085
24
EJdU.bi t liE
Balance
Reductions 12-31-5?
$ 1,700000 $ 3,400ClOO
11,000.00 11,000000
00
Additions
Bond anC/ or
Interest Certificate Balance
Rate Number 1-1-55
1 1/2 15-20 $ 5,100.00
1 3/4 34-44 22,000.00
00
Date
~
55-57
56
Date of
Issue
11..1-47
8-1.. 52
GITY OF SALINA.
CllSTODY OF CITY TRE
:J);tcember 31
INVESTMENTS IN
Fund
F.iremens Relief
C1 ty of. Salina
C:i. ty of Salina
..
-
1957-59
Fund
Treasury Bonds
Waterworks
Uo S.
25
f1FfI
E:xhibi t
TAX ROLL
CLERK
REOONCII>>JiENT OF THE 14
AND OOLIEC'l'ED BY THE OOUNTY
CITY OF S
D
rum
~D
TREASURER
CITY
REMITTED TO
D
Totals to
City
Treasurer
$345,lJ9.97
. 29.803.97
$374,943.94
5,392.54
5,lW.80
63,856.19
36)1828.94
4O,767~7
8,108~85
5,231.38
1,127050
6,143647
5)1652.,52
219,363021
Long
( Short)
$
$
TaX
Sales
$ 8,218.22
;:.. 139 .66
~8,357.88
128.40
122.89
.}., 5~049
876.94
970" 73
193.09
124056
26085
146028
134.60
5,223.32
$17.826.03
21
[1466:36)
Unpaid by
County
Treasurers
Ledliter
$ 8,427.11
156002
$ 8,583.13
131.34
126024
1,559.19
899031
99 5 047
198013
127~56
27018
150,,21
137084
5,356079
~29239
Total
Olrren t
Collections
Distributed
Adjusted
Tax Roll
Do & E. &
Abated TaX
$
$343,757081
29 ,. 768 .51
$373,526.32
5,370..95
5,140 .13
63,fiJO.47
36, 681.45
4O,W4.61
8,076038
5,210.43
1,122099
6,118086
5,629089
218,4134..73
352,184092
29.924053
382,109045
5,502.29
5,266037
65,159 .66
37,580076
41, WO .08
8,274051
5,337099
1,150.17
6, 269 007
5,767.73
223,841052
$
$
863.14
68013
931027
13449
12.90
15ge70
92 oil
101.95
20028
13.08
2082
15.37
14013
54Boffl
$
$71:J:) . 5b7 .21
060
$109250&7
Added
TaX
$ 3,682091
2.40509~
$ 6,08808
57054
55007
681040
392..99
435.03
86.53
55082
12003
65055
W032
2,3/IJ,,77
$10.331.91
CES
D UNRE}AITTED B
D LIST OF UNOOLIECTED
Original
Tax Roll
$349,365015
27 . 586071
$376,951086
5,458024
5,224020
64,637096
37,279.88
41,267000
8,208.26
5,295025
1,140.96
6,218.89
5,721.54
222,049034
Funds
Gener Q!:
Tangible
Intangible
Total General Operating
Band
Cemetery
General and Special Improvement
General Improvement
Library
Memorial Hall
Public Health Nursing
Noxious Weeds
Firements Pension
Police Pension
Bond and Interest
$128,222010
83,623.79
2,122006
801.96
1,450.38
534.49
$1, 528o/IJ
(32.25)
(46050)
46050
$ 4,275032
2,197074
-
63.00
36.05
$ 2,746092
2,229099
46.50
16050
36005
$122,136066
80,868019
2,074070
725.50
1,450038
$ 124,883.58
83,098..18
2,121 ,,20
742000
1,4$6.43
11073
5000
$
$
$124,895031
83,098.18
2,121.20
747000
1,486.43
and Intangible Taxes
Total Ad Valorem
Specials
Paving
Sewer
Water and Easements
Weeds
Sidewalks
Widening of Roach
,
~78
$1.496.15
$l.029~
#6.572011
$24.398 oM
~75.96
$23.368035
$ 16073
$1.942042
$
$10.331091
012
Total Spa clals
]\;mds
Total All
26
EJddbit IlGIl
CITY OF SALIN A.. KANSAS
STAM1ENT OF TA.XE:S RECEIVED FROM OOUNTY TREASURER
SHOWING 1954 TAX AND BACK TAXES RE~IVED A;.'ID
DISTRIBUTION TO WNDS ON BASIS OF ASSH:S3ViENT-YEAR 1955
1953 and
Prior 1954 Totals
Funds Years
Ad V alorem and Intangible Tax
General Operating $345,139097
Ad Valorem $4,280010 $349,420007
Intangible ~ 200076 29.803097 30.004.73
Total General Operating $4,4$0086 $374,943094 $379,424080
Memorial Hall 65.13 8,108085 8,173,,98
General and Special Improvement 372085 63,856019 64,2';9004
General Improvement 479030 36,828.94 37,308024-
Cemetery 90 . 51 5,lW080 5,251.31
Public Health Nursing W 034 5,231.38 5,291072
Band 76.36 5,392.54 5,468090
Library 515.11 40,767087 41,282098
Noxious Weed 13027 1,127.50 1,140077
Firemen's Pension 99041 6,143047 6,242088
Police Pension 76025 5,652.52 5,728.77
Bond and Interest 2,443.53 219,363021 221,806074
Total Ad Valorem and Intangible J8.772092 $772.577.21 $781.350013
~a1s
Olrb, Gutter and Paving $ $128,222010 $128,222010
Sewer 83,623079 83,6230'i9
Water Service 2,122006 2,122006
WeedS 801.96 801e96
Sidewalks 1,450038 1,450038
Widening ROach 534.49 534049
Total Specials ~ $216.754078 $216.754078
Total All Funds J8.772 .92 $989.331099 $998.104.91
27
Exhibi t "H II
CITY OF SALINA. KANSAS
CLERK OF THE CITY OOURT
STATEMENT OF CASH REG8IPrS. DIS3U~NTS AND BALANcgS
JanuarY 1. 1955 to December 31. 1955. Inclusive
Balance January 1, 1955 ,$ 3,615034
Receipts
City fees $7,241.42
Sheriffs fees 946075
Judicial fees 141030
* F.ines 7,929.48
<hecks Collected 6,504020
'** Costs 694.17
Mis cellaneous 3,983.47
Cash Long (Not Recorded) 136.79
Total Receipts tB:J..,.277 ~
Total Accountability $31,192092
Disbursements
City fees to City Clerk $7,240.42
Sheriffs fees to Sheriffs 941085
Judicial fees to County Treasurer 14l.45
<he oks Colle eta d Paid over 6,425.97
Costs Remitted 56.4052
F.ines to County Treasurer 8,285.73
Miscellaneous 5.732099
Total Disbursements $29.332093
Balance December 31, 1955 $ 1,859099
Balance per detail of Case Ledger 1.86iu50
Difference December 31, 1955 $ 4.51 short
Difference December 31, 1954 $ 30.08 short
* Includes $50.00 not entered on Receipts Register in 1955
** Includes $51.40 not entered on Receipts Register in 1955
28
Exhibit "l Il
CITY OF SALINA. KANSAS
SUMMARY OF POLICE REOORDS
JanuarY 1. 1955 to December 31. 1955. Inclusive
Fines ImpOsed Jflli 1953 ~ J:2.22 Totals
Balances January 1, 1955 $863000 $750.00 $2,273000 $ $ 3,886000
Fines Imposed 1955 -- 42.335.00 _42.335.00
Total Accountabili t~r $863.00 $750 000 $2.273.00 $42.335.00 $46.221000
~ccounted for by:
Cash Collected $1.10000 $200.00 $ 9WoOO $37,406000 $38,676.00
Fines worked out 52.50 352.20 477.00 881.70
Paroled and/or Dismissed 120000 497 .50 552.50 1.080.00" 2.250.00
Totals $230000 {750000 $1.864070 va.963 000 $41,807.70
Balances December 31, 1955 ~,?oOO $ $ 408030 $ 3.372.00 $ 4.413.30
29
EJdlibi t IlJIl
CITY OF SALINA, KANSAS
SUMMARY OF REOORDS OF THE CITY BUILDING INSPECTOR
Year 1955
Collections
Total Collections 1955
$ 6,858010
852050
1,871.75
2,792025
10.75
1,99 5.00
$149380035
Building Permits and Inspections
GaS Inspe ctions
Plumbing Inspe ctions
Electric Inspections
Sign Permits
Radio and T.V. Antenna Permits
Balance Overpaid January 1, 1955
$
1638
Total Accountability
Remitted to City Clerk 1955
Balance ]).le 12-31-55
$l4:, 378 .97
$14:,375.35
r:: 3062
30
Exhibit "K"
CITY OF SALIN!. KANSAS
OOMPARISON OF DEPOSITORY BONDS AND BALANCES OF DEPOSITS
December 31. 1955
Farmers Planters National
National State Bank of
Name of Accounts Bank Bank America
H 0 H. Eberhardt, City Treasurer $3.4D,682.88 $328,7'8.74 $334, 779 .75
Wo To Broom, Clerk of C:i.ty Court 4,434011
Totals $345,116.99 $328,7:29.74 $334,779075
Less F.DoI.Co 10,000,,00 10,000.00 10,000.00
Balances to be Secured by Collateral $335.116099 $318.729.74 $324.77907 5
Required 70% $234.581090 $223.110.79 $227 .3450 '"El
Bonds Deposited by Banks $290.000000 $329.500000 $210.000000
31
EJdlibit ilL"
CITY OF SALINA. KANSAS
FIIELITY BONDS IN roRCE
December 31. 1955
Date Date of
N aJIle Ti tIe ~ffe cti ve ExPiration A!I!ount
Ralph Exline City Commissioner 4-12-55 Contto $ 5,000000
Carl Ramsey City Commissioner 4---5-55 Contt.. 5,000000
Ed P. Wenger City Commis sioner 4-12-55 Confto 5,000.00
Ao Wo Hawkes City Commissioner 12-13...54 Con't.. 5,000000
Max Lake City Commissioner 4-7-53 Con' to 5s>000000
Leland M. STack supt.. of Waterworks 2-1-52 Con1t. 5,000.00
and City Manager
Harold So Peterson Ci ty Clerk and 1...2...53 Contto 5,000.00
Dire ctor of Finance
H. H 0 Eberhardt City Treasurer 6-22-33 Contt" 50 ,000.00
Lois Todd Cashier Waterworks 1-2-26 Con1t. 5~000000
H. N. Eller Police Judge 3-9-37 Con't" 1,000000
Harold W 0 Harper City Engineer 1-15-54 Contt" 5,000.00
C. D. Johnson Building Inspector 10-1-53 Con1to 1,000000
W 0 J. Broom Clerk of City Court 4-10-53 Con'to 2,000000
Loren Ao Lemon Marshall of City Court 4-10-53 2,000..00
32
Exhibit "M"
CITY OF SALINA, KANSAP
INSURANCE IN FORCE
D3cember 31. 1955
Amount
Type of of Co-InsuranOi
Coverag!, ~~ %
City Group
Buildings and Contents Fire & Extended $393,590.00 90
Wa.terworks Group
Water Tower Windstorm 142,500000 90
Garage and Warehouse Fire & Extended 1~ 50.0000 90
])welling Fire & Extended 3, E~)O~O
Pumping Stations & Contents Fire & Extended 37,000600 90
Ford iT Pickup Comprehensive
Safe Burglary 1,OOO~OO
Workments Compensation Liab ili ty 52,780000
Manufacturers & Contractors Accidents 15/30 M
Water Softener Fire & Extended 7 W ,000.00 90
Se~e DispOsal Group
Buildings and Contents Fire & Extended 225,0000100 90
Buildings and Contents Fire &- Extended 3,500.00 80
Memorial Hall Group
Buildings and Contents Fire & Extended 231,000.00 90
Owners, Landlords & Tenants Po & P. Damage 25-300 N
Mis cellaneous
Rolling stock Fire, Theft & Liability
Messenger 2,000 t/JO
Recreation ()enter Building Fire & Extended 18,000600 90
Cemetery Dwelling & Garage Fire & Extended 3,000000
Steam Boller Explosion 119yOOOOOO
Veterans Housing Liab ili ty 15-60..5 N
Cameras :20 5000
Forgery 10,000000
Robery 1,000000
Money Robery 2,200000
Liability - Airport Each Accident 15,000000
CITY OF SALINA. KANSAS
ACOOUNTS REG8:IVABIE
December 31. 1955
General Operating Fund
Police Fines
Gas and Electric Franchises
Cigarette Ta.x from County
Liquor TaX from County
Cemetery
33
Exhibit "N"
$ 4,413..30
51,978095
6,127.24
2,080036
259.50
34
~#i~bit "O'~
CITY OF S
TATE NT OF BONDED IN~TEDNESS
~cember
--
2,000000
1,000.00
3,400.00
139 ,000.00
CO, 000.00
21,000.00
33,000.00
67,000.00
96,000.,00
--
-
114,000.00
9,000,,00
70,000.00
11,000.00
134,000.00
28 ,000,,00
85,000000
499,000000
1,000,000.,00
185,000 c.OO
61,oOO~O
128,000.00
32,267 (1,$8
239,314"<)0
275,000000
176,000,,00
80,OOO~00
000,000 <tOO
120 ,000000
56,593.95
212,381.66
116,547..25
CO, 000.00
Alnount
Outstanding
12-31-
$'
Issued
1955
80.11000,,00
000,000.00
120,000.,00
56,593095
292,381.66
116,547~5
W,Ooo.OO
$
Paid
~
$ 1,000.00
3,000000
1,000000
1,700.00
48,000000
20,000000
7,000,,00
11,000.,00
18:tOOO.00
24,000 000
12.11000000
11,000.00
19,000.00
9,000.,00
10,000.00
11,000~00
66,000.00
14,000,,00
11,000.00
630000000
-..
62~472(,91
::I1,m.61
15,940.89
-
-
.....
24,000,,00
AJnount
au tstanding
12-31-54
$ 1,000..00
. 5,000000
2,000.00
5,100.00
187,000 000
80,000.00
28 ,000000
44,000000
85.11000000
120,000.00
12,000.,00
11,000.00
133,000.00
18,000000
80,000000
22, 000 uoo
200,000.,00
42,000.00
96,000000
562,000000
1,000,000000
247,472091
82,299061
143,940.89
32,267088
239,314090
275,000000
200,000.00
Alnoun t of
Original
Is sue
10,010001
2!!,934070
14,220.23
17,046061
475,000.00
203,250.00
68,912.23
110.11020.57
175,000600
242, 697,,06
49,922043
,44,206.20
195,850086
38,093079
104,676.68
44,034.63
332,ooOcrOO
58,085.99
107,625.97
625,700076
1.11000,000.00
247,472",91
82,299061
143,940089
32,267088
2.39,314.90
275,000000
200,000.00
$
Rate
..L-
1
10.25
1,,25
1,.5
1.25
1.75
1.5
1.75
1,,25,..10.5
1 1/8
1.25
1625
1.25
205
:?"S
1..75
1.5
1.5
L.75-1.5
3.5
3.5-3 5/8
1 5/8
1 5/8
1 5/8-2
1 5/8
1 5/8
1 5/8
2-2 1/4
2-2 3/4
3-3 1/2-2 3/4
2 3/4--2 3/8
2 3/4-2 3/8
2 3/4-2 3/8
2 1/4
3
Final
Maturity
Date
1955
1-956
1956
1957
1958
1958
1958
1958
1959
1959
1955
1955
1961
1956
1962
1956
1957
1957
1963
1963
1973
1958
1958
1964
1959
1965
1965
1961
1965
1970
1966
1960
1966
19W
1965
Date of
. Issue
4-1-45
9-1-46
9-1-46
11-1-47
12.1-47
2-1-~
7021-~
10-1-4$
6-1-49
12-1-49
12-1-50
12-1-50
12-1-50
12-1-51
12-1- 51
8-1-52
19-1-52
12-1-52
12-1- 52
7-1..53
8-1-53
11-1- 53
11-1...53
11-1-53
II-I-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
Pur 8e of Issue
Internal Improvement
Internal Improvement
Internal Improvement
Internal Improvement
Internal Improvement
Airport
Curb, Gutter & Paving
Qlrb, Gutter & Paving
Fire station
Q.1rb & Gutter
Main Sanitary Sewer
Olrb, Gutter & Paving
()lrb, Gutter & Paving
Curb, Gutter & Paving
Cm-b, Gutter & Paving
lIlain & Lateral Sevcers
Waterworks Reyenue
Olrb & Gutter
Qlrb, Gutter and/or Paving
Sewer and Pumping Station
Waterworks Revenue
Sewers and Pumping Station
Curb and Gutter
Paving
Cm-b and Gutter
Curb a.l1d Gutter and Pav:ing
Public Parks
Public Parking
Armory
Waterworks Revenue
Qlrb, Gutter & Paving
Curb, Gutter & Paving
OJrb, Gutter &: Paving
Oirb, Gutter & Paving
Offstreet Parking
Series
Number
133
136
137.
139
140
141
143
145
146
149
150
151
152
153
154
155
"A"
156
157
158
liB II
159
160
161
162
163
164
PA--1
166
"C"
170
168
1($,
167
PA...2
$394,413.41
24,000000
66,000000
Fund
Bond and Interest
Construotion Fund
Water Department
Total
35
Exhibit "PI
Balances
12-31-52
Paid
lli2
$ 75,915088
20,584050
20,591.21
27, 504.70
3,977.08
26,122088
163,996,,00
Zl,594.78
26,491,,52
17,427.70
$ ...
...
-
-
...
-
-
...
$ -
Issued
1955
$ -
20,584050
...
27,504.70
-
26,122.88
163,996000
27,594078
26,491.52
17,427070
$30 722008
Balance
1-1-55
$ 75,915.88
-
20,591,,21
-
3,977.08
-
-
-
-
-
17
PaYable to
Bearer
Bearer
Bearer
Bearer
Bearer
Bearer
Bearer
Bearer
Bearer
Bearer
CITY OF S
ST ATEiilENT SHOWING B
TEMPORARY NOTE INIEB TEDNESS
~ ~ 1. 1955 to December 31 55. Inclusive
Interest
NU!!!her Date of Issue Rate %
1 12-13-54 2
2 2-1-55 2
1 12-13-54 2
2 1-17-55 2
1 12-13-54 2
1 2-15- 55 2
1 11-8-55 2
2 12-6-55 2
1 11-8-55 2
2 12-6-55 2
Totals
Jt>,
Schedule "1"
CITY OF SALINA~ KANSAS
GENERAL OP-~RATING FUND
STAT~:ENT OF RECEIPTS, DI$URSElvIENTS AND B AL~CES
AND OOMPARISON WITH 1955 BUDGET
January 1. 1955 to December 31. 1955. Inclusive
Amount of Amount of
Actual Budget Actual Over Actual Under
Bud/;':et J Budget
Balance January 1, 1955 $ 85.028..27 $ 5.183.23 f;p'?9. 845 004
Receipts
Ad Valorem Tax (Exh.G) $349,420007 $345,561.81 $ 3,858026 $
Intangible Tax (Exh.G) 30,004.73 27,834000 2,170073
Sales Tax 38,052096 38,052096
Cigarette Tax 23,979068 15,000000 8,979.68
Licenses, Fees & Permits(Sch.1-A) 44,354090 34,475.00 9,879090
Parking Meters 25,000000 50 ,000 .00 25,000..00
Franchises 72,697 .19 66,000000 6,697.19
Police Court Costs and Fines 38,592$00 40,000.00 1,408.00
SerTices and Sales 13,808675 9,669098 4,138.77
Refunds and Recoveries 4, WO 000 7,000000 2,400.00
Highway Maintenance 4,206000 4, 500.00 294.00
Reimbursements 2,094947 1,500,,02 594045
Gasoline Tax 63,877..21 40,000.00 23,877021
Rentals 5,315.08 4,750000 565008
Liquor Enforcement Tax 7,920.16 6,000000 1,920016
Dog Impounding 6l1..00 200.00 411.00
Inspection and Examination Fees 50000 50000
From Water I2partment 10,000..00 10,000000
Concessions 388.74 400.00 . . 11.26
-'. -~-. ,-' ;.-:., ~
Engineering Fees 25,022068 47,000.00 21,977032
City Court, Costs, Fines, etco 7,240.42 4,000.00 3,;;:~o42
Total Receipts $767.186004 $751.993.77 $15.192.27 $
Total Accountability $852,214031 $757,177.00 $95,037031 $
Budget Charges (Scho I-B) .756.854.43 757.177000 322057
Unencumbered Balance 12-31-55 $ 95,359.88 ! $95.359088 $
Liabili ties 12-31-54 62,272038
Unencumbered Cash 12-31-55 $ 33,087050
Liabilities 12-31-55 26,028.26
Cash B a1ance 12-31-55 $ 59.115.76
37
Schedule "I_A"
CITY OF SALINA. KANSAS
GENERAL OPERATING NND
DETAIL OF RECEIPTS FROM LICZNSES, FEES AND PERMITS
A1~D OOIv1P!RISON WIl'H 1955 BUOOET
January 1. 1955 to December 31. 1955. Inclusive,
AJilount of Amount of
Actual Budget Actual Over Actual Under
$ 4,625~00 Budget Budget
Cereal Malt Beverage $ 5,000.00 $ $375.00
Retail Liquor Licenses 9,000.00 6,500.00 2,500.00
Wholesale Liquor Licenses 2,500.00 2, 500.00
Amusement Devices-Pin Ball, etc. 1,375.00 1,800000 425000
Dances - Public Licenses 168000 200000 32.00
Music Machine Licenses 1,132.50 1,3000000 167 a50
Miniature Pool Table & Shuffle Board 975.00 1,000.00 25.00
Pool Hall, Shuffle Board and Bowling Alley 780..00 850 .00 70000
Skating Rink Licenses 75000 50 000 25000
Theatre and Opera House 375000 375000
Auctioneer - Auction Sale 212050 200.00 12.50
Billboard Advertising 150 000 100.00 50.00
Concrete Construction Licenses 195.00 125000 70.00
Electrician Licenses 587.50 450 000 137.50
Fireworks Dealers Licenses 800000 300000 500 .00
Gas Fitters Licenses 130000 100000 30000
Insurance Company Licenses 440.00 450 .00 10.00
Junk De aler - Buyer and Colle ctor 1000 300.00 299.00
Junk Dealer - Auto and Parts 450 000 150.00 300.00
Pawnbroker Licenses 000000 WOoOO
Plumber Licenses &:19.50 WO.OO 99.50
Taxi-Cab Licenses 675.00 750.00 75.00
Taxi-Cab Driver Licenses 471025 675.00 203.75
street Advertising 315.00 100.00 215.00
Tr a.iler CaJIlps 50.00
Truck Licenses 30000 25000 5.00
Vender, Peddler and Itinerant 505.50 100000 405050
Building Permits 14,375035 8,0000000 6,375035
House Moving Permits 82.00 25.00 57.00
Food and Milk Permits 1,4&:7.80 1,000.00 4&:7080
Dog Licenses 1,lWoOO 800.00 360.00
Totals l44,354090 $34.475.00 $9.879 .90 $
K!\:~SAS
OF SALINA
CITY
OPERATING FUND
GENERAL
EXPENDITURES AND DIffiU~Nl'S
DEP
1925 BUDGET APPROPRIATIONS
Inclusive
De cember 31
EXPENDI~S WITH
to
AND OOMPAIUSON OF 122
J anuar.
lies
350.00
2, WO.OO
1,350.00
50.00
150.00
1,232050
9,865000
175000
2,775.00
12,150.00
625000
14,635000
8,200000
2,200.00
1,905..00
Budget
Materials & Su
$
Actual
27 6 .38
3,279.69
1,705.48
323.64
1,022.14
7,508042
67001
2,044.38
15,534078
48026
21,269032
8,359.57
1,160037
1,798020
$
4,050000
750 000
925000
4,150052
74..32
984097
Budget
$ 2,920000
1,825.00
3,675000
5,135.00
75.00
1,800.00
35.00
1,597.50
5,804000
850.00
3,950.00
12,625000
1,650000
4,250 .00
2,250.00
300000
15,035000
31,000000
2,195.00
2,700000
1,600000
Contractural Services
Actual
4,048034
1,901.48
4,005.10
4,5W086
133.20
2,215066
45.80
1,240~16
4,490017
1,310.10
2,176056
16,622.08
1,458 .90
5,462030
3,035.47
212000
13,280009
29,845057
3,030056
1,868.06
788080
$
Personal Services
Budget
$ 375000
6,940000
24,652000
3,900.00
6,700.00
9,300.00
1,920.00
20,882.00
117,492.00
7, WO 000
33,640.00
100,552.00
13,610000
52,650000
87,680..00
8,300.00
20,140000
28,000000
300000
6,150000
32,471.68
250055
4,772041
Sch 0 Actual
I-a $ 375000
1-b 7,224080
1-c 24,413023
1-d 3,844000
1-6 7,235067
I-f 10,146.50
I-g 2,084035
1-h 22,382.30
l-i 120,046.37
I-j 7,500.00
1-k 32,883040
1-1 104,193.85
I-m 12,502.50
loon 42,474.35
1-0 94,551049
loop 7,332040
l-q 19,861.25
l-r
I-s
I-t
1-u
Mayor and Comm
Ci ty Manager
Clerk and Trea
Ci ty Buildings
City Attorney
Ci ty Court
Police Court
Engineering
Fire
Inspection
Park
PoliC'i
Public Health
Street, Alley and Sewer
Garbage
Waste Collection and Disposal
Sewage Disposal
street Lighting
Traffic and Parking Control
Airport
Swimming Pools
issioners
surer
$69.607.45 $63:987.50
01. 271050
01. 731.2b
550.783000
General Operating
Totals
Cash
Disbursements
1955 Budget
$ 4,111.3~
9,473091
31,788.65
10,011043
7,340007
12,738 044
2,113.40
24,523.56
133,082.64
8,828.41
37,419039
142,225.18
1/+,195.72
67,928059
104,837.11
8,477.16
33,837062
28,247.13
40 ,684,,87
2,285033
6,676023
.17
l'.rf_!illii!I!Jl .,- ~. ~,;
3a~~ ~:~._.
Schedule "1-B I
Eflcumbrances
12-31-55
J
312.01
128030
1,099020
3,908.16
28080
155032
16..75
888054
704,,94
1,346086
3,126008
6,809016
27020
1,557.33
1,109.42
227.61
1,101092
2,536002
822.64
122.00
s
Bud!1:et
$ 3,295.00
9,590.00
31,827.00
10,385000
6,825.00
11,250.00
1,955000
24,237000
133,161000
8,650000
41,040000
135,677.00
16,045000
72, 310 QOO
98,130000
10,800000
37,105000
31,975000
59 , 595000
4,050000
9,275000
ndi ture Tot
Actual
$ 4,423.34
9,002.21
32,887.85
13,919059
7,3f:J3.87
12,893.76
2,130.15
25,412010
133,787058
10,175.27
40,545.47
149,034034
14,222092
69,485092
105,946053
8,704077
34,939054
30,783015
41,507.51
2,407033
6,676.23
E
Capital Outl Sundr~
Actual Budge t Actual BudJ;::et
$ $ $ $
350000 199.55 125.00
777095 450 000 411088 450 .00
3,809025 -
207.96 -
767.50 500.00 - 25000
1,72:7.12 - 15.50 ..
1,298.16 - - 25000
3,426.13 650000 15.00 25000
12,565063 10,250000 118000 100000
199.26 150.00 14.00 10000
277095 750000 2000 25000
- 25.00
937058 975000
1,854.75 25,350000
214.40 300.00
- 400000 130005 200000
$27 ,126.06 $39 ,150 .00 tL~$43056 $1.985.00
&26.028:2b
39
Schedule Ill-a II
CITY OF SALIN A, KANSAS
GENERAL OPERATING FUND
DETAIL OF EXPENDITURES.. M4Y;OR AND OOMMISSIONERS
January 1. 1955 to December 31. 1955. Inclusive
Actual Actual
Over Under
Actual. Budget Budget Budget
Personal Services $ 375000 $ 375.00 $ $
Contractural Services
Traveling $1,015..43 $ 300.00 $ 715./..,3 $
Contributions 1,120.00 370400 750.00
Printing, Binding and Duplicating 300,,00 300000
Legal Advertising 1,454072 1,250000 204072
Insurance and Surety Bonds 102069 75.00 27.&9
Other 355050 625000 2&9.50
Total Contractural Services $4.048 .34 $2.920.00 $1.12803~ $-
Total Expenditures $4.423034, $3.295000 $1.128.34 $
40
Schedule III_bit
CITY OF SALINA. KANSAS
G~NERAL OPERA.TING FUND
DET AIL OF EXPENDITURES - CITY MANAGER
January 1. 1955 to December 31. 1955. Inclusiw
Actual Actual
Over Under
Actual Budget Budget Budi;et
Personal Services
Salaries
City Manager $5,370000 $4,470000 $900.00 $
Other - Regular 1,620000 1,620.00
Other - Part Time 350.00 350.00
Other - Professional 234.80 500000 265.20
Total Personal Services $7.224.80 $6.940000 $284.80 $
Contractural
Auto use allowance $ 300000 $ EDo .00 $ $300000
Telephone and Telegraph 657.71 750.00 92.29
Traveling Expense 44065 100.00 55035
postage 25000 25000
Printing Office Forms 732.75 150000 582.75
Insurance and Surety Bonds 20.00 25.00 5.00
So cia! Sa curi ty 76017 100.00 23083
Re Pairs - Furniture and Equipment 70.20 75.00 4080
Total Contractural $1.901.1J3 $1.825000 $ 7601J3 $
Materials and Supplies
Office Supplies $ 118 .84 $ 200.00 $ $ 81.16
Books and Periodicals 157.54 150000 7054
Total Materials and Supplies $ 276038 $ 3 50 000 $ $ 73.62
Sundry
Organization Dues * 199.55 $ 125000 $ 74.55 $
Capital OUtlaY $ $
Furniture and Fixtures $ 150 000 $150.00
Office Mechanical Equipnent 200.00 200.00
Total Capital OutlaY $ ... $ 350.00 $ $350.00
Totals - Gi ty Manager $9.W2.21 $9.590.00 U2.21 $
41
CITY OF SALINA. KANSAS
GENERAL OP'~RATL'JG FUND
DETAIL OF EXPENDITURES ilo CITY CLERK AND CITY TREASUBEJ1.
January 1. 1955 to December 31. 1955. Inclusive
Schedule "I_e"
Actual Actual
Over Under
Actual Budaet Budget Budget
Personal Services
Salaries
Officials and Department Heads $ 8,487.00 $ 8,562000 $ $ 75.00
Regular Employees 10,756000 9,840000 916000
Part Time Employees 1,000000 1,000000
Accounting and Auditing 1,300000 1,750000 450..00
Judges and Clerks - City Election 3,817.55 2,000.00 1,817055
Profession Services 52068 1,500.00 1,447.32
Total Personal Services $24.413023 $24.652000 $ $ 238077
Contractural
Freight and Express $ 3500W $ 150 .00 $ 200. ED $
Telephone and Telegraph 171095 250.00 78005
Traveling Expense 97.82 100.00 2.18
Postage 732.45 WOoOO 132045
Printing Office Forms 1,455.ED 950000 505 oED
Printing Election Supplies 350.00 625.00 275.00
Legal Advertising 128056 150 000 21044
Insurance and Surety Bonds 130086 200.00 69.14
Socia.l Security 349030 200000 149030
Repairs - Furniture and Equipment 202065 350 .00 147.35
Other 35031 100.00 64069
Total Contractural $ 4.005.10 $ 3.675000 $ 330.10 $
Materials and Supplies
Office SuPPlies $ 1,712035 $ 1,375000 $ 337.35 $
Books and Periodicals 256.50 225.00 31050
Election Supplies 1,274.30 500000 774.30
Other 36054 500 .00 463.46
Total Materials and Supplies $ 3,279. f:8 $ 2.WO.00 $ 679 0 69 $
Capital OutlaY
Furniture and Fixtures $ 132.95 $ 100000 $ 32.95 $
Office Mechanical Equipnent 645000 350,,00 29 5.00
Total Capital Outlay ~ 777095 $ 450.00 ~ 327.95 $
Sundry
Organization Dues $ 411.88 $ 450 000 $ $ 38.12
Total - City Clerk and City Treasurer $32.887085 $31.827000 $1.0W085 $
42
Schedule "l-d"
CITY OF SALINA. KANSAS
GENERAL OPERATING FUND
DETAIL OF EXPENDITURES - CITY BUILDING
January 1. 1955 to December 31. 1955. Inclusive
Actual Actual
Over Under
Actual Budget Budge t Budget
Personal Services
Salaries
Regular Employees $ 3,720000 $ 3,480000 $ 240000 $
Part Time Employees 300000 300.00
Professional 124.00 120.00 4.00
Total Personal Services :$ 3.844000 $ 3.800.00 $ $ 56000
-:'+
Contractural
Fire Insur ance $ 1,045003 $ 1,900.00 .'" $854097
'll>
Social Security 74.40 WoOO 14040
GaS 1,079002 1,100.00 20098
Ele ctri city 491010 425.00 66010
Water 356030 275.00 81.30
Building Repairs 1,350089 1,000000 350089
Furniture Repairs 124.70 200000 75.30
Laundry and Towels 39042 175.00 135.58
Total Contractural l 4. 5W .86 $ 5.135.00 $ $574014
Materials and Supplies
Expendable Tools $ 65024 $ 50.00 $ 15024 $
Janitor and Toilet Supplies 1,090.93 850..00 240.93
Electrical and Lighting Parts 212.2l 300.00 87.79
Lumber 242 .41 242 .41
Paint 94.69 150.00 55.31
Total Materials and Supplies $ 1.705.48 $ 1.350000 :$ 355048 $
Capital OutlaY t 3.809022 ~
Furniture and Equipment $3.809.25 $
Total - City Building .13.919.59 $10.385.00 $3.534059 $
43
Schedule 1l1-e"
CITY OF SALINA. KANSAS
GENERAL OPERATING FUND
DETAIL OF EXPENDITURES... CITY ATTORNEY
January 1. 1955 to December 31. 1955. Inclusive
Actual Actual
Over Under
Actual Budget Budget Bud/;':et
Personal Services
Salaries
Officials and D9partment Heads $3,300.00 $3,000000 $300000 $
Regular Employees 2,4WoOO 2,500.00 40000
Legal 1,475067 1,200.00 275067
Total Personal Services tl.t.235.67 $6.700000 $535.67 :it
Contractural Services
Traveling Expense $ 18,,00 $ $ 18.00 $
So cial Sa curi ty 115020 75000 40020
Total Contractural $ 133.20 $ 7 5 .00 $ 58020 $
Materials and Supplies
Office SUpplies $ $ 50.00 $ $50000
Total - City Attorney $7.368.87 $6.825,,00 $543087 &
ow
44
Schedule "100ft!
CITY OF SALINA, KANSAS
GENiillAL OPERA.TING FUND
reTAIL OF EXPENDITURES - CITY OJURT
JanuarY 1, 1955 to December 31. 1955. Inclusive
Actual Actual
Over Under
Actual BUcW:et Budget Budget
Personal Services
Salaries
Officials and Department Heads $ 9,150000 $ 7,800.00 $1,350.00 $
Part Time Employees 896.50 1,000000 103050
Other 100000 500.00 400000
Total Personal Services $10.146.50 $ 9.300.00 $ 846.50 1-_
Contractural Services
Telephone and Telegraph $ 205.64 $ 250 000 $ $ 44036
Traveling Expense 1,297..51 1,000.00 297 .51
Printing Office Forms 465025 400000 65025
Insurance and Surety Bonds 46025 50.00 3.75
So cial Sa curi ty 201001 100.00 101.01
Total Contractural $ 2.215.66 tJ:.&.00 .00 $ 415..66 ;;.
2.-_
Materials and Supplies 176084
Office Supplies $ 276.84 $ 1100.00 $ $
Books and periodicals 46.80 ./SQ...OO 3 ..20
Total Materials and Supplies $ ;J21~44 $ 150",00 $ 173.64- ~-
~-
Capital Outlay
Furniture $ 21)7696 $ J 207096 $
Total - Oi ty Court ~93076 $11,250 000 $1.643076 $
45
Schedule "1-g"
CITY OF SALINA., KANSAS
GENERAL OPERATING FUND
DETAIL OF EXPENDITURES - POLICE OOURT
JanuarY 1. 1955 to December 31, 1955. Inclusive
,~ctual Actual
Over Under
Actual Budget ~3udge t Budget
Personal Services
Salaries
Officials and Department Heads $2,040.00 $1,920000 :~120 000 $
Legal 38.35 38035
Professional 6000 6.00
Total Personal Services $2.084035 $1.920000 '$164.35 $
Contractural
Insurance and Sure ty Bonds :jj; 5.00 ~ 15..00 $ $10.00
So cial Sa curi ty 40.80 20.00 20.80
Total Contractural l. 45.80 $ 3 5000 $ 10.80 L-.~..
Total Police Court $2.130.15 $1.955000 $1750!2, $
CITY OF SALINA. KANSAS
GENERAL OPERATING FUND
46
Schedule "l-h"
DET AIL 0 F EXPENDITURES - ENGINEERING
'- January 1. 1955 to December 31. 1955. Inclusive
Actual Actual
Over Under
Actual Budge t Budge t Budget
Personal Services
Salaries
Officials and Department Heads $ 5,382.00 $ 5,082.00 $ 300.00 $
Regular Employees 17,000000 14,300000 2,700030
Part Time Employees 500000 500000
Professional 1,000000 1,000000
Total Personal Services $22.382030 ~20.882.00 $1.500030 $
Contractural
Traveling Expenses $ 75072 $ 150000 $ $ 74.28
Blue Prints 562.62 250000 312062
Prin ting Office Forms 51.50 250.00 198050
Legal Printing 150000 150 .00
Insurance - Motor Vehicles 40.19 W.OO 19.81
Surety Bonds 25000 12..50 12..50,
Social Security 392096 250000 142096
FUrniture Repairs 75.62 100000 24.38
Equipment Repairs 75.00 75000
Motor Vehicle Repairs 16055 200.00 183.45
Motor Vehicle Tires and Tubes 100000 100000
Total Contrnctural $ 1.240.16 $ 1.597050 $ $ 357034
Materials and Supplies
Office Supplies $ 132089 $ 250000 $ $ 117011
Books and Periodicals 95.68 50000 45.68
Drafting and Engineering Supplies 417.69 350000 67 .69
Motor Vehicle-Fuel, Lubricants, & Antifreeze 18.3009 175.00 8009
Motor Vehicle-Licenses 7050 7050
Lumber 180000 180000
Equipment Parts 100000 100000
Motor Vehicle Parts 5.29 100000 94071
Motor Vehicle - Tires and Tubes 200000 200.00
Total Material and Supplies $ 1.022.14 $ 1.232050 $ $ 210.36
Sundrl j
Organization Dles - $ 25.00 $ ~ 25.00
Capital OUtlaY
F\lrni ture and Office Equipment $ 767.50 $ 500.00 $ 267.50 i
Total Engineering $25.412010 $24. 237000 $1.175010 $
CITY OF SALINA. KANSAS 47
GEN'.l!;RAL OPERATING FUN~ Schedule "1-:
DETAIL OF EXPENDITURES - FIRE DEPAR1MENT
January 1. 1955 to December 31. 1955. Inclusive
Actual Actual
Over Under
Actual Budge t Budget Budget
Personal Services
Salaries
Officials ~d DePartment Heads $ 5,382.00 $ 5,082.00 $ 300000 $
Regular Employees 114,649037 112,410000 2,239037
Medical 1~000 15.00
Total Personal Services $120.04 037 $117.492000 $2.554.37 $
Contra ctural
Automobile use $ 450 .00 . $ $ 450.00 $
TeleIhone and Te1egraIh 7oo.5L 850000 149049
Traveling 117038./ 250..00 132.62
Postage 9041 40000 30.59
Printing 35.00 35000
Building Insurance 525000 525.00
Vehicle Insurance W6034/ 569.00 37034
Social Security 154008 185.00 30092
Gas 848 086 / 670000 178.86
Electricity 539..00" 550.00 11000
Water 199010"./ 275.00 75.90
Building Repairs 290250/ 350.00 320.75
Furni ture Repairs 4025.' 80000 75.75
Equipnent Repairs 55041 v. 175..00 119059
Vehicle Repairs 34.00 v' 150.00 116.00
Radio Equipnent Repairs 150 crOO 150.00
Fire Hydrant Rent 651..00 800..00 149.00
Laundry and Towels 91.58 150.00 58.42
Total Contractural $ 4.490.17 $ 5.804000 $ $1.313.83
Materials and Supplies
Expendable Tools $ 34.51 $ 300..00 $ $ 265.49
Office Supplies 166054 200000 33046
Books and periodicals 2l.W 85000 63.40
Chemicals and Dl"ugs 400.05.,,- 450.00 49095
Janitor and Toilet Supplies 481.66 400000 81.66
Vehicle Fuel, Lubricants & Antifreeze 155.96/ 850000 694004
Wearing Apparel 3,293017./ 3,800000 506.83
Other Operating Supplies 273088 375000 101.12
Electrical Parts 208011 180.00 28..11
Machinery and Equipnent Parts 990.25\/ 300.00 690025
Vehicle Parts and Tires 779036 2,025.00 1,245.64
Paint 258 .10 300.00 41.90
liadio Parts 59.55 100.00 40.45
Welding SUpplies 385.68 500.00 114.32
T.otal Materials and Supplies $ 7.508.42 $ 9.865.00 $ $2.356.58
Sundry - Organizational ])J.es $ 15.50 $ $ 15050 $
Capital Outla.Y'
Fire Fighting Equipnent $ 1,449.71 $ $1,449071 $
Furn! ture 253.41 253041
Garage Equipnent . 24000 24.00
Total Capital Outlay 1.727 .12 $ $1..727.12 $
Total - Fire Department 1133.787 .58 $l33.161.ooo $ 626058 $
4S
Schedule "1_j II
CITY OF SALINA. KANSAS
GENBRAL OPERATING EUND
illT AIL OF EXYENDITURES - INSPECTION
January 1. 1955 to December 31. 1955. Inclusive
Actual Actual
Over under
Actual Budget Budget Bud/;':et
Personal Services
Salarie s
Regular Employees $ 7,500,,00 $7,200000 $ 300.00 $
Professional 400000 400000
Total Personal Services $ 7.500..00 <J.p"l. 600 000 $ $100000
Contractural
Auto use allowance $ 84(1)00 $ 450 000 $ 390000 $
Traveling Expense 31.10 31010
Printing Office Forms 287 oW 200.00 87 0 f:J:J
Surety Bonds 5.00 5000
Social Se curi ty 146040 100..00 46040
Furniture Repairs 100000 100.00
Total Contractural $ 1.31050 $ 850.00 $ 4W.l0 $
Materials and Supplies
Office Supplies $ 67001 $ 75,,00 $ $ 7099
Books and Periodicals 100000 100000
Total Materials and Supplies $ 67.01 I- 17 5 .00 $ $107099
SundrY Expenses
Organizational ])les $ $ 25,,00 $ $ 25000
Capital OutlaY $ 1.298.16 $ $1.298016 $
Furniture
Total - Inspection $10.175.27 $8.650.00 $1.525.27 1--_
,
I
49
CITY OF SALINA. KANSAS
Schedule 1l1-k"
GENERAL OFERATING FUND
rETAIL OF EXPENDITURES - PARK DEPARTMENT
JanuarY 1. 1955 to December 31. 1955. In clusive
Actual Aotual
Over Under
Actual Budget ~et Budget
Personal Services
Salaries
Officials and Department Heads $ 5~382.00 $ 5,082600 ~~ 300.00 $
Regular Employees 20,251.25 18,036.00 2,215.25
Other Departments 400.00 400.00
Part Time Employees 7,250.15 10,122000 2,871085
Total Personal Services $32.883040 $33.640.00 $ $ 7 56.60
Contractural Services
Auto use allowance $; $ 60000 ~~ $ 60 .00
Telephone and Telegraph 124.95 150 .00 25~O5
Traveling 50.00 50000
Printing Office Forms 25000 25.00
Motor Vehicle Insurance 137 ..35 170000 32065
Social Security 634.04 300000 334.04
Gas 102087 125.00 22013
Electricity 234.11 300..00 65.89
Building Repairs 240095 2,270000 2,029005
Equipment Repairs 675..35 300000 375.35
Vehicle Repairs and Tires 26094 200..00 173.06
Total Contractural $ 2.176.56 $ 3.950 000 3t.. ~l. 77 'b.M.
:Ie.-
Materials and Supplies
Expendable Tools $ 32..53 $ 100000 ,;. $ 67.47
'lP
Books and Periodicals 25000 25.00
Chemicals and Drugs 99 ,,50 75..00 24.50
J ani tor and Toilet Supplies 78051 150.00 71.49
Vehicle Fuel, Lubricants & Antifreeze 479029 500.00 20071
Vehicle License Tags 40000 50.00 10.00
Recreational Supplies 7.82 175..00 167018
Seeds, Plants and Trees 130.CfJ 500000 .369091
Other Supplies 52..83 100000 47.17
Electrical Parts 82049 100.00 17 .51
Lumber 256.55 300000 43045
Equipment Parts 573005 200000 373.05
Vehicle Parts and Tires 42036 300000 257..64
Paint 169.36 200.00 30,,64
TotalllIaterial and Supplies $ 2.044.38 $ 2.775.00 $ $ 730062
Sundry - Organizational l)).es $ 15.00 $ 25.00 $ $ 10.00
Capital OutlaY 650.00
Recreational Equipnent $ 452.95 $ $ $ 197005
Landscape Improvement 2, 973 o18 2,973018
Total Capital Outlay $ 3.426.13 $ 650.00 $2.776.13 ~
Total - Park Department ~.545.47 $41..040000 $ $ 494.53
56
CITY OF SALINA, KAN~
GENBRAL OPERA.TING FUND
Schedule "1_1
51
Schedule "1-1" Contf dOl
52
Schedule "loom"
CITY OF SALINA, KANSAS
GENERAL OPERATING FUND
DETAIL OF EXPENDITURES - PUBLIC HEALTH DEPARTMElTI'
JanuarY 1. 1955 to December 31. 1955. Inclusive
Actual Actual
Over Under
Actual Bud.get BUdget Budget
Personal ServIces
Salaries
Officials and Department Heads $ 3,102.50 $ 4,080.00 $ $ 977 .50
Regular Employees 6,850.00 7,080.00 230.00
Medical 450,,00 450.00
Professional 2,100.00 2,000.00 100.00
Total Personal Services $12.502.50 $13.610.00 $ $1.107050
Contractural
Auto use allowance $ 885.00 $ 900.00 $ $ 15.00
Traveling Expense 340.20 350000 9.80
Printing Office Forms 20.50 100000 79050
Social Security 197.00 150.00 47.00
Furniture Repairs 50.00 50.00
Equipnent Repairs 2012 50.00 47.88
Ice and Distilled Wa.ter 14.08 50000 35092
Total Contractural $ 1.458.90 $ 1.650 .00 $ $ 191.10
Material and Supplies
Expendable Tools $ $ 25.00 $ $ 25.00
Office Supplies 25.00 25.00
Books and Periodicals 25000 25.00
(hemical.s, Dnlgs, ete 0 48 .26 450000 401.74
Machinery Parts - 100.00 100.00
Total Materials and Supplies $ /.48~6 $ 625 aOO $ $ 1f/6074
Sundry - Organization ])les $ 14.00 $ 10.00 $ 4.00 $
Capi tal OutlaY 199.26 $ 49.26 J
Laboratory Equipnent $ $ 150000
Total - Public Health Departme*t $14.222.92 $16.045000 $ $1.822.08
.
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'1.98
~.6,
24.41
lOO .00
5G.OO
.l.OO .00
*.,s
44.00
1!l!1"R' ,-.....):::. F,UIT ;.0.
atUI.II '.".
.~ i 111."
2'.11
utM
ft..
w.oa
"J-44
"AI
1,IUM
fa."
164M
"..
..91
JI...
91.96
54
Schedule "I-nil Contr do
Actual Actual
Over Under
Actual Budget Budget Budget
Miscellaneous Equipment i 28.~ i ! 28.~ l472 005
Total Capital OUtlaY 277.9 750,,00
Total - street, Alley and Sewer ~4$5092 $72.310.00 $ :ij;2.824008
55
Schedule "1-0"
CITY OF SALIN A. KANS~
GENERAL OPERATING :FUND
DETAIL OF EXPENDITURES - GARBAGE DEPARTlViENT
January 1. 1952 to December 31. 1922.s. Inclusive
Actual Actual
Over Under
Actual Budget Budget Budget
Personal Services
Salaries
Regular Employees $ 94,474.W $8'7,080000 f7 , 394.W $
Medical 76089 500000 .423 oil
Professional 100,,00 100..00
Total Personal Services $ 94.551042- $87.680..00 $6.871.49 $
Contracture!
Printing Offi ce Forms $ $ 50 .00 $ $ 50000
Vehicle Insurance 538..13 400000 1.38 013
Social Security 1,890062 1,000.00 890.62
Equipnent Repairs 40ct39 100000 59.61
Vehicle Repairs 323.76 500000 176.24
Vehicle Tire and Tube Repairs 242.57 200.00 42057
Total Contractural $ 3.035.47 $ 2.250.00 $ 785047 $
Material and Supplies
Expendable Tools $ 329 .,88 $ 200.00 $ 129.,88 $
Motor Vehicle Fuel, Lubricants and Antifreeze 5,405.88 4,000600 1,405088
Motor Vehicle License Tags 202050 250..00 47050
Equipnent Parts 549.30 1,250 .,00 700070
Vehicle Parts 569.42 1,500000 930.58
Vehicle Tires and Tubes 1,291043 1,000000 291.43
Other Supplies 11016 11016
Total Materials and Supplies . t$;'59~Y7 $ 8.200.00 $ 159.,57 L_
Total - Garbage Department $1.05.946.53 $98.130.00 1irI.816.5;3 $
56
Schedule "1_pll
CITY OF SALINA. KANSAS
GENERAL OY.r.:RATING FUND
DETAIL OF EXPENDITURES - WASTE OOLLECTION AND DISPOSAL
January 1. 1955 to December 31. 1955. Inclusive
Actual Actual
Over Under
Actual Budget Budget Budget
Personal Services
Salaries
Regular Employees $6,971.30 $ 7,800000 $ $ 828..70
Other Departments 361.10 500000 138.90
Total Personal Services iJ!7 . 332 040 $ 8 .300 .OC~ $ $ 967.60
Contractural
Insurance $ $ 50..00 $ $ 50000
Social Security 144.23 150.00 5..77
Equipment Repairs 67677 100.00 32.23
Total Contractural L212000 L 300.00. L-_ ~ 88.00
Materials and Supplies
Vehicle Fuel, Lubricants and Antifreeze $ 572074 $ 500.00 f72074 $
Equipment Parts 583.25 1,500000 916.75
Sand, Gravel, Rock and Chat 4.38 200.00 195.62
Total Materials and Supplies ~,lW.37 $ 2.200.00 $ $1.039063
Total - Waste Colle ction and Disposal $8,704.77 $10,800.00 $ $2.095.~
I _~__~ "
~
Sched11le "l_qll
CITY OF SALINA, KANSAS
GENERAL OPERATING FUND
DETAIL OF EXPENDIWRES - SEWAGE DISPOSAL
JanuarY 1. 1955 to December 31. 1955. Inclusive
Personal Services
Sal~ies
R9gular Employees
Part Time Employees
Professional
Total Personal Services
Con tractural
Auto use allowance
Telephone and Telegraph
Printing Office Forms
Building Insurance
Equipnent Insurance
Vehicle Insurance
Social Security
Gas
Electricity
Water
Building Repairs
Equipment Repairs
Vehicle Repairs
Vehicle Tire and Tube Repairs
Waste Collection and Disposal
Total Contractural
Materials and Supplies
Expendable Tools
Books and Periodicals
Chemicals and Drugs
Janitor and ToUet Supplies
Vehicle Fuel, Lubricants and Antifreeze
Vehicle License Tags
Electrical Parts
Equipment Farts
Motor Vehicle Parts and Tires
Paint
Total Materials and Supplies
Sundry - Organizational 1)les
Total - Sewage Disposal
Actual Actual
Over Under
Actual Budget Budget Budget
$19p8WoOO $19,140.00 $720.00 $
500000 500000
1.25 500.00 498075
$19.861025 $20.140.00 ~ $ 278 .7 5
$ EoOoOO $ WooOO $ $
279..Eo 375.00 95040
25000 25.00
245.25 300.00 54075
100000 100.00
29.03 Eo 000 30.97
397020 250000 14 7 ~20
7.12 75.00 67 088
10,424..26 11,000.00 5751174
75000 75.00
48.86 450000 401014
524042 1,000.00 475058
139.23 75.00 64.23
5.12 50.00 44..88
580000 WO~OO 20..00
$13.280009 :lU5.035..00 $ .
$1.754091
$ 30.20 $ 75000 $ $ 44.80
15000 15.00
50.00 50..00
40.74 25.00 15.74
403029 450 .00 46071
7050 15000 7050
35095 100",00 64005
1,125.12 700000 425.12
13.04 175000 161696
142036 300000 157 .64
$ 1.798..20 $ 1.905.00 $ L.1.Q6080
$ $ 25000 ~ $ 25.00
!34.939.54 $37 ,105..00 ~ $2.165.46
58
ti~ -l-rw
mu 4fC ;~~W~i~ l~ii
~,~ 'n~fU~ &11
.tli~ ~'~lP.~~,... It~..~.t'N
I~ t. .ilt.._...... Jh l.'~~_ 1t~..ft
0IaW.~
~ftrld.
~l ~.
1i1l'f,8A1,17 iJll)~".
4"'-1
0...
>>a__
I-_
~
......
'-.u
~~l~J
~. to _toa ....~. !. ~n.a i.. 117J.llq L.. ._ t". U...
'.tel .. .iJw.e.."p\lrc iltfl'~t~ ~~.a1 '====== U:!i~"
:fi
Schedule "l_S"
CITY OF SALINA. KANSAS
GENERAL OPERATING FUND
rETAIL OF EXPENDITURES - TR!F.FIC AND PARKING OONTROL
January 1. 1955 to December 31. 1955. Inclusive
Actual Actual
OTer Under
Actual Bud/;':et Budget Budget
Personal services
Salaries
Regular Employees $26,567058 $25,000,,00 $1,567.58 $
Other Departments 4,299 oW 2,000.00 2,299 oW
Professional 1, W4.50 1,000.00 &:J4.50
Total Personal services $32.471..68 $28.000.00 $4.471068 $
Contractural
Auto use allowance $ 240 .00 $ 120..00 $ 120.00 $
TraTeling Expense 163058 125000 38058
Printing Office Forms 87 075 25.00 62.,75
Social security 234.68 100",00 134.68
Electricity 2,029075 1,000.00 1,029075
Equipment Repairs W053 500..00 439.47
Vehicle Repairs 3..10 25.00 21090
Radio Repairs 127000 200.00 73000
Traffic Light Repairs and Bulbs 84.17 100000 15083
Total Contractural ~ 3.030.56 $ 2.195000 {, 835.56 $
'jI'
Materials and Supplies
Expendable Tools $ 3.39 $ 50000 $ $ 46.61
Signs 895.25 800000 95.25
Electric Traffic Light Parts 477.34 1,100..00 622066
Paint 1,639.11 500.00 1,139.11
Radio Parts 5&9,,27 300000 2&9027
Traffic Control Devise Parts 566016 1,200.00 633.84
Other 100uOO 100.00
Total Materials a,.lld Supplies $ 4.150 052 $ 4.050000 $ 100. 52 $
Capital eutlaY
Land and Buildings $ $20,000000 $ $20,000.00
Automobiles 1,500.00 1,500000
Motorcycles 750.00 750000
Permanent Signs 1,372075 WO .00 772075
Tra:ffic Control Equipment 482.00 2,500000 2,018000
Total Capital Outlay , 1.854075 $25.350000 $ $23.495025
Total - Tra:f:fic and Parking Control W. 507 051 $59.595.00 $ $18.087 049
CITY OF SALINA. KAl.\fSAS
GENERAL OPERATING MIND
rETAIL OF EXPENDITURES - AIRPORT DEPAR'lldENT
January 1. 1955 to December 31. 1955. Inclusive
Actual
Personal Services
Salaries - Other Departments
$ 250.55 $ 300.00 $
Budget
Contractural
Building Insurance
Social Security
Gas
Electricity
Building Repairs
Equipment Repairs
$ 113..61
5001
6090
1,032..00
281042
429012
$1.868006
Total Contractural
Materials and Supplies
Electrical Parts
Equipment Parts
Paint
$ 450000
100000
850 000
650000
650..00
$2.700000
$ 45.59 ~ 550..00 ~
28073 100000
100.00
Total Materials and Supplies
$ 74032 $ 750000 $
Capital Outlay
Equipnent
Landscape Improvement
$
214040
$ 214040
$2.407033
Total Capital Outlay
Total - Airport
Actual
Over
BudP;et
$
5.01
182.00
$
$ 300000 $
214 .40
$ 300.00 $
$4.050.00 $
60
Schedule ttl_t"
Actual
Under
Bu~
$ 49,045
$ 336039
93010
368058
220 .88
~-~-~3i:g4
$ 504041
71027
100000
L 675068
$ 300000
$ 85.60
$1..642.67
61
Schedule "l-ufl
CITY OF ~AQ;NA. KANSAS
GENERAL OPf!:RATING :FUND
DETAIL OF EXPENDITURES - SWIMMING POOLS
January 1. 1955 to December :31. 1955. Inclusive
Actual Actual
Over Under
Actual Bu~et Budget Budget
Personal Services
Salaries
Regular Employees $4,772041- $6,000.00 $ $1,227.59
Other Departments 150 1100 150.00
Total Personal Services $4.772041 $6.150000 $ $1.377.59
Contractural
Telephone and Telegraph $ 3084 $ 25..00 $ $ 21.16
Printing Office Forms 75000 75..00
Social Sa cur i ty 95.50 100,,00 4050
Gas 10 013 50,,00 39.87
Electricity 97.40 100.00 2"Eo
Water 24f.J,,&:J 350.00 109 .40
Building Repairs 325020 700000 374-,,80
Equipment Repairs 9.61 100.00 90039
Laundry and Towel 6052 100,,00 93..48
$ 788,,80 $l,&:JO\>OO --
Total Contractural 1-__ <n' 811.20
.;p
Material and Supplies
Expendable Tools ;.~ $ 25000 $ $ 25000
Office Supplies 59" 76 59.76
Chemicals and Drugs 593016 450 000 143016
Janitor and Toilet Supplies 8.00 50.00 42000
Recreational Supplies 149005 149005
Electrical Parts 50.00 50.00
Equipnent Parts 50.00 50,,00
Paint 175.00 300000 125.00
Total Material and Supplies $ 984.97 $ 925000 x 59097 $
<.;i"
.;p
Sundrlol:
Sales and Admission Taxes $ 130 ...0.2 :$ 200,,00 ~ ~ tR095
Capital OutlaY
Equipment $ $ 400.00 $ $ 400000
Total - Swimming Pools $6.676.23 $9.275~OO ~-= $2.598077
CITY OF SALINA. KANSAS
MEMORIAL HALL EUND
62
Schedule "2t1
STATEMENT OF RECEIPTS. DISBURSEMENTS AND BALANCES
At~D OOMPARISON WITH 1955 BUOOET
January 1, 1955 to December 31. 1955. Inclusive
Balance January 1, 1955
Re oe ipts
Ad Valorem Tax
Sales Tax
Office Rentals
Auditorium Rentals
Sales
Concessions
P o.A. System and Timekeeper
Total Re oe ipts
Total Accountability
ExPend! tures
Personal Services
Salaries
Regular Employees
Part Time Employees
Professional
Total Personal Services
Contractural
Telephone and Telegraph
Social Security
Gas
Electricity
Water
Building Repairs
Equipment Repairs
Total Contractural
Materials. and Supplies
Expendable Tools
Janitor and Toilet Supplies
Seeds, Plants and Trees
Eleotrical Parts
Hardware
Paint
Total Materials and Supplies
Sundry
P. A. System
Capital OutlaY - Furniture
Total Expenditures
Unencumbered Cash 12-31-55
Liabilities 1-1-55 Paid
Liabilities 12-31-55
Cash Balance 12-31-55
Actual Actual
Over Under
Actual Bud.9;et Budget Budget
$ 2.121023 $ 169.81 :~1. 9 51 &.42 $
$ 8,173.98 $ 8,098097 $ 75.01 $
577003 577003
4WoOO 450 .00 10000
3,492.67 4,000.00 507033
131000 25000 106000
250053 479019 228.66
490.00 WO e-oo 110.00
$13.575021 $l4.230019 j; $ 654098
$15. &j6044 $14.400.00 $1.296044 $
$ 5,220000 $ 5,WOooo $ $ 380000
1,000.00 1,000.,00
96000 100000 4.00
$ 5.316.00 $ 6.700000 I: $19384.00
$ 145.40 $ 200.00 $ $ 54.00
104-40 100000 4040
1,187056 1,350.00 162044
201.,90 450000 248..10
303e-05 200.00 103.05
5,282090 1,300000 3,982090
400000 fJ,225021 400000
~ 7,225021 $ ~ooOoOO ~
$ 30.04 $ 50 .00 $ $ 19096
99045 200.00 100055
25000 100 .00 75000
28.91 100.00 71009
10.89 ... 10.89
13 5.88 150 ,,00 14ol2
j 330.17 i WO .00 t. $ 269.83
$ 380.00 $ C:hoO.OO l.. $ 220.00
$ 598 .1~ $ 2.500.00 L $1.901.85
r3.84~.53 $14.400.00 ~ I 550 047
1,84 091 $ tl.846.91 $
10800.,01
$ 46090
836096
$ 883.86
63
Schedule fl3"
CITY OF SALINA, KANSAS
GENERAL AND SPECIAL IMPROVEMENT FUND
STATEMENT OF RECEIPTS. DISBURSEMENTS AND BALAN<ES OF C~
AND OOMPARISON WITH THE 1955 BUDGET
January 1. 1955 to December 31. 1955. Inclusive
Balance January 1, 1955
Actual Budget
$(l.040e19) $ 10303$
Actual Actual
Over Under
13udJ;1:et BUd$!et
t(1.143 057) $
Receipts
Ad Valorem Taxes
Total Re ceipts
$64.221004 $63.370000 t... 859.04 $
~. 221 004 $63.370000 l... 859..04 l.
~63.188085 $63.473.38 L. 284.53 $
Total Accountability
Expend! tuxes
Capital OutlaY
Bridges
street Surfacing
$ ... $20,000.00 $ $20,000.00
42,126.13 43,473.38 1,347.,.25
$42.126.13 $63.473038 l.... $21.347.25
$42.126013 $63.4730.38 L.. $21.347025
#21.0$2072 $ - $2:1.,062072 $ ...
Total Capital OutlaY
Total Disbursements
Balance December 31, 1955
CITY OF SALINA, KANSAS
GENERAL D4PRD~ FUND
ST~NT OF REce;IPTS. DI$URSEMENTS AND B ALANCW.s
AND OOMPARISON WITH 1955 BUOOET
January 1. 1955 to December 31. 1955. Inclusive
64
Schedule "4"
Aotual
Over
Bu~t
!~ 3.9 ,,17
Actual
Under
Bu~et
$
Balance January 1, 1955
Aotual Bu~et
$ 4.675074 $ 715057
Receipts
Ad Valorem Tax (Exh. G)
Sales Tax
Weed Cutting Services
Sale of Salvage
Total Receipts
Total Accountability
ExPend! tures
Personal Services
Salaries
Other Departments
Part Time Employees
Total Personal Services
Contractural
Social Se curi ty
Building Repairs
Equipment Repairs
Motor Vehicle Repairs
Sewer Repairs
street, Sidewalk, Bridge Repairs
Equipment Rent
Total Contractural
Materials and Supplies
Expendable Tools $
Vehicle Fuel, Lubricants and Antifreeze
Asphalt and Road Oil
Bricks and Masonry
cament
Hardware
Lumber
Equip:nent Parts
Metal and Metal Products
Tires and Tubes
Paint
Sand, Gravel, Rock and Chat
Sewer Pipe and Tile
Total Materials and Supplies
Sundry - Refunds
.capital OutlaY - Permanent Signs
Total Expenditures
$37,308.24
4,186023
852046
135.75
W.482068
$47.158 042
$35,338010
$35.338010
$ 706081
2,9.44088
402090
3W 080
21 0 25
$ 4.436064
4090
6075
1.35
1.4054
859077
54060
41.96
Liabilities 1-1-55 Paid
234.19
302.13
28.50
$ 1. 548 .69
$ ~.Ol
$ 28.00
$42.0990.44-
$ 5,05$098
3.333.69
$ 1,725029
760075
$ 2.486.04
Liabilities Added 12-31-55
Dash Balance December 31, 1955
$37,04$020 ~p 2Wo04 $
4,186023
250",00 602..46
- 135075
w. 484 043 i~ 998025 $
$42.200000 ~ 4.958042 $
$25,000000 ~ilO,338010 $
1.000.00 j; 9.338.10 1.000.00
$26,000.00 $
$ 100600 $; 606.81 $
5~000000 2,055.12
1,000000 597010
700000 700.00
300000 300.00
2,000000 1,639020
i 21.25
$ 9.100000 $4.663036
$ 100000 $ $ 95010
500000 493025
1,000000 1,000000
200000 200.00
500000 498065
200000 185046
800000 59077
800.00 745040
150000 100 004
200.00 200000
1,000.00 765.81
1,200.00 897 .87
450.00 421.50
$ 7.100000 I- ~5.551.31
t : l 148.01 $
1- 628000 $
$42.200000 ~ -- ~Oo56
$ I 5,058098
65
Schedule "5"
CITY OF SALINA. KANSAS
CEVIETERY FUND
STATEMENT OF RECEIPTS. DIS3UR5ElVlENTS AND BALANCES
AND OOMPARISON WITH 1955 BUmET
January 1. 1955 to December 31. 1955. Inclusive
Actual Actual
Over Under
Actual Budget Budget Budget
Balance January 1, 1955 $ 7.447,,01 $ 2.314.03 $~.132,,98 $
Receipts
Ad Valorem Tax $ 5,251031 $ 5,173044 $ 77.87 $
Sales Tax 786..50 786.50
Burial and Removal 2,742.50 2,750.00 7..50
Grave Marker Permits 67.00 50000 17.00
Interest 150.00 150 ,,00
Ti tle Transfer Fees 10.00 10,,00
Upkeep Services 178.00 200,,00 22.00
Lots Sold 580..00 500.00 80.00
Grave Space Sold 415000 150.00 265.00
Expense Reimbursement 200~ 2005
Total Re ceipts $10.032.3 U~769.94 $ 262 ..42 $
Total Accountabilit.y $17.479037 $12.083..97 $5.395040 $
ExP8ndi. tures
Personal Services
Salaries - Regular Employees $ 8,874090 $ 8,850.00 $ 24.90 $
Salaries - Part Time Employetls 57~ 1.000.00 426..10
Total Personal Services $ 9.448.80 $ 9.850..00 $ $401..20
Contractural
Telephone and Telegraph $ 141&45 $ 150.00 $ $ 8.55
Printing Office Forms 21.95 25.00 3..05
Legal Printing 17 oW 10,,00 70W
Building Insurance 40.00 40000
Vehicle Insurance 24053 25,,00 047
Social Security 189004 140 .,00 49.04
Water 92040 W.OO 3204D
Building Repairs 915087 100.00 815..87
Equipnent Repairs 43.93 250.00 206.07
Vehicle Repairs 14.26 75,,00 00.74
Total Oontractural n.461.03 $ 87 5.00 $ 586.03 i
Materials and Supplies
Expendable Tools $ 31.71 $ 15.00 $ 16.71 $
FUel and Lubricants 46.76 25.00 21076
Motor Vehicle Fuel, Inbricants & Antifreeze 107.15 150 .00 42.85
Motor Vehicle License Tags 15000 15.00
Seeds, Plants and Trees 10.71 23.97 13026
Cement 4.18 40.00 35.82
Motor Vehial.e Parts and Tires 45664 150000 104.36
Paint 39.l7 50000 10083
Sand, GraTel, Rock and Chat ... 50.00 50000
Total Materials and Supplies $ 300.32 $ 518.97 $ $218.65
(Continued next page)
66
Schedule "5" (ContI do
A.ctual
Over
BudJ;1:e t
$
$
1-
$
$6.030.11
Actual
Under
BudJ;1:et
$ ~.OO
Actual
$ -
$
BUQget
~ 4000Q
Sundry - Organizational Dues
Capital OutlaY
Equipment
Landscape Improvements
Total Capital OutlaY
Total Expenditures
Balance December 31, 1955
Encumbrances 12-31-54 Paid 1955
239.ll $ 400~O()
400 .oq
L 80000C~
f12.083.9?'.
~ .
$lW.89
400.00
$5W.89
$634.71
j
...
$ 239.11
$ll.449..26
$ 6,030011
6909g
$ 5,9W.1
553.75
$ 6.513.91
Encumbrances Added 12..31-55
Balance December 31, 1955
67
Schedul.. "6"
CITY OF SALINA. KANSA?
RlBLIC HEALTH NURSING 1!UND
STATEMENT OF RECEIPTS. DI33URSEMENTS AND BALANCES
AND OOMPARISON WITH 1955 BUOOET
January 1. 1955 to December 31. 1955. Inclusive
Actual Actual
Over Under
Actual Bu~et Budget BUdget
Balance January 1, 1955 j 2.11 $ 021 $ 1.90 L-
Receipts
Ad Valorem Tax $5,291.72 $5,26501.2 $26ow $
Sales Tax 534067 534067
Total Receipts $5.826.39 $5. 799 0?2 $26.W $
Total Accountability $5.828.59 $5.800.02 $28.59 L_
EJq)enditures
Contractural
To Public Health Nursing Association $5,796000 $5,800&0:> $ $4.00
~tal Budget <l1arges $5.796.00 $5,800.OQ $ $4.00
Balance December 31, 1955 $ 32. 50 $ $32.50 L-
...
CITY OF SALINA. KANSAS
BAND WND
STATEMENT OF RECEIPTS. DISBURSEMENTS AND BALANCES
AND OOMPARISON WITH 1955 BUOOET
January 1. 1955 to December 31. 1955, Inclusive
68
Schedule "7"
69
Schedule "8"
CITY OF SALINA. KANSAS
LIBRARY WND
STATEMENT OF RECEIPTS, DISBURSEMENTS Aim BALAl'lCES
AND OOMPARISON WITH 1955 BUOOET
JanUary 1. 1955 to December 31,1 1955. Inclusive
Actual Actual
Over Under
Actua3: Bu<h;!:et Budp:et Bu~et
Balance January 1, 1955 $ 348.91 $ 91.82 3257eQ2 $
Receipts
Ad Valorem Tax $4l,282.98 $40,808605 :M.74 093 $
Sales Tax 4,599.63 4,599.63
Fines and Fees 2,835050 2,835.50
Total Receipts $45.882.61 $48.243.18 * i,2.3&J.57
Total Accountability $46.231.52 $48.335000 ~i $2.103.l&
E:x:pendi ture s
To Library $45,499050 $45,499.50 $ $
Mis ce11aneous 2,835050 2,835.50
Total Expenditures $45.499 .20 $48.335.00 I $2.835.50
Balance December 31, 1955 $ 732.02 $ ~732~ i
70
Schedule "9"
CITY OF SALINA, KANSAS
NOXIOUS WEED OONTROL J.iUND
ST~TEMENT OF RECEIPTS. DISBURSEMENTS AND BALANCES
AND OOMPARISON WITH 1955 BUOOET
January 1. 1955 to December 31. 1955. Inclusive
Actual Actual
Over Under
Actual Bud,ge t Bu~et Bud,Q:et
Balance January 1, 1955 $ 107017 $ 50 al8 4t 56099 $
Receipts
Ad Valorem Tax $1,140.77 $1,137018 $ 3059 $
Sales Tax 122.64 122664
Total Receipts $1.263041 $1.259.82 $ 3059 j;
Total Accountability $1.370058 $1.310000 $ W.58 $-
Expendi tures
Personal Services
Salaries - Other Departments $ 963.90 $ 600.00 $363.90 :/Ii
Con tra cturaJ
Social Se curi ty $ 19.29 $ 10000 $ 9029 $
Equipment Repairs 4000 100.00 96..00
Chemicals and Supplies 500..00 500.00
Vehicle Fuel, Lubricants and Antifreeze 86.35 86.35
Total Contractural i 109 064 $ 610 .00 -.r--- $500..3b
~
Materials and Supplies
Equipnent Parts $ 77051 $ 100000 $ i 22049
Total Expenditures $1.151002 $1.310000 t $l5809~
Balance December 31, 1955 $ 219& $ $219653 ~
71
Schedule "10'
CITY_OF SALINA. KAN~AS
TIIDSTtu~D AGEN CY FUNDS
CES
Inclusive
Total
ill
Funds
~~7 .97
Hillcrest
Memorial
Trust
:FUnd
$ 185.00
11,971065
1, 544002
7,187 .&3
440 005
325000
6,728011
461050
12,700000
2,632000
~
$
01
2,385,,00
$2385:60
~~
$l,33.0270~
* 19,EOOooO
919095
682016
1,037.30
720000
841000
665000
$108,554..57
4$0010
$108,074.47
14,400.00
$122.474047
~1,064..00
$1:664:00
--
RGCEIPTS. DISBURSEMENTS AN-D BALAN
December 31
19~2_ to
;jji
841.000
665000
$1,506.00
$1,064..00
Hillcrest
Memorial
Endowment
Fund
~14. 965.77
$
247000
~247 .00
8;15.212077
;;P
"'
$ -
$15,212.77
~D.5, 212077
$15.212077
cemetery
Endowment
:FUnd
$111-.692..84
$
325.00
,... 325000
1lI ~p15.017 084
;$
$ -
$15,017084
$15,017.84
$15.017084
Policemen I S
Relief and
Pension :FUnd
#1l.286..62
$ 5,728077
609094
3,43108,)
440 .05
$10,210059
$21.497021
$ 9,588000
418086
$10,006086
$11,490035
$11,490035
$11.490035
Firemen's
Relief
FUnd
~71982.19
Firemen1s
Pension
Fund
$ 9.925055
STA,TE!\fJENT OF
1
J anuar.
387 .50
6,728011
461050
12,700,,00
$
$ 6,242088
934,,08
3,368035
1955
Receipts
Ad Valorem Tax
Sales Tax
Employee s Con tribu tions
Commodi ty Sale s
Perpetual Care Deposits
State Tax on Insurance Companies
Interest
Sale Investments
Sale of SPace
January 1,
Cash Balances
~0.277011
$58.259.,30
$10.545031
$20.470086
Total Recaipts
682016
1,037030
720000
$
$10,020000
501009
A.ccountability
Expenditures
Pensions Paid
Refunds
Medical Services
Life Insurance
Relief Payments
Commissions and Endowment
Clerk of Court
Total
$ 2.43901..&
$55,
819084
4$0 010
$10.521009
$ 9,949.77
$55,339074
14,400.00
$69.739.74
9,949077
A',
;;!>
Cash Balances December 31, 1955
Reduction Encumbrances
1-1-55 to 12-31-55
:FUnd Balances December 31, 1955
Balances of Investments 12-31-55
Total Expenditures
$ 9,949.77
Total Fund Balances 12-31-55
72
Schedule "10-A"
CITY OF SALINA. KANSAS
FI~1ENtS PENSION FUND
STATE!\[iENT OF RECEIPTS. DISBURSEWiENTS A..~D BALANCES
AND OOIvlP ARIOON WITH 1955 BUOOET
JanuarY 1. 1955 to December 31. 1955. Inclusive
Actual Actual
Over Under
Actual Budget Budge t ~u~e;
Balance January 1, 1955 $ 9.925055 $10~090.12 $ 1 '. 7
Receipts
Ad Valorem Tax $ 6,242088 $ 6,145080 $ 97008 $
Sales Tax 934.08 934008
Employee Contributions 3,368.35 3,100000 268 ~ 5
Total Receipts $10.545.31 ~179088 $365.43 ~"
'lP
Total Accountability $20.470.86 $20.270000 $200.86 $
Disbursemen ts
Pensions Paid $10,020000 $10,020.00 $ $
R.e funds Made 501.09 250000 251.09
Total Disbursements :~lO. 521.09 $10t270000 $251.09 $
Balances De cember 31, 1955 8; 9.949077 $10.000.00 ~ $ 50.23
73
Schedule "10-B"
C~TY OF SALINA. KANSAS
POLICE PENSION WND
STATEMENT OF RECEIPTS. DISBURSEMENTS AlIJD BALANCES
AND OOMPARISON WITH 1955 BUOOET
JanuarY 1. 1955 to December 31. 1955. Inclusive
Actual Actual
Over Under
Actual Budget BuC4;et Budp:et
Balance January 1, 1955 $1l.286.62 $100842.27 $ 44403 5 $
Receipts
Ad Valorem Tax $ 5,728077 $ 5,685.79 $ 42098 $
Sales TaX &J9094 W9.94
Employee Contributions 3,431.83 2,750 ..00 681083
Commodity Sales 440 .05 440005
Total Re ceipts $10,210059 :;;; 9.045.73 ~n.164086 ~
Total Accountability $21.497021 $190888.00 $1. W9.21 $
Disbursements
Pensions Paid $ 9,588000 $ 9, 588 000 $ ...
;;l>
Refunds 418086 300000 118.86
Total Disbursements $10.006.86 ~ 9.888.00 $ 118086 L_
Balance De cember 31, 1955 ~11.490035 $10.000.00 $1,490.35 S;
CITY OF SALIN A, KANSAS
INOOSTRI AI. DEVElDIMENT WND
STATEf../IENT OF RECEIPTS. DISBURSEMBNTS AND BALANCES
January 1. 1955 to December 31. 1955. Inclusive
Balance January 1, 1955
Receipts
Total Accountability
Disbursements
Mis ce11aneous
Balance December 31, 1955
$12, 3/A .01
.
None
$1.2,344.01
$ 1.289069
$11.054.32
74
Schedule "lilt
CITY OF SALINA. KANSAS
BOND AND INTEREST FUND
75
Schedule "12"
STATEMENT OF RECEIPTS. DIS3U~lIJTS AND BALA..li<ES
AND OOMPARISON WITH 1955 BUOOET
January 1. 1955 to December 31. 1955. Inclusive
Actual Actual
Over Under
Actual Bu~et Budge t Bu~et
Balance January 1, 1955 $ 70.73004S $ 24.542.53 $46.187 095 $
Receipts
Ad V aI.rem Tax $ ... $ $ $
General Bonds 221,806074 218,893,,51 2,913023
Special Taxes 534.49 534049
Interest and Premiums 79011 79.11
Special Assessments 211,845.89 216,910031 5,064042
Total Receipts $434.266023 $435.803.82 $ $ 1.537.59
Total Accountability $504.996.. 71 $4W.346.35 $44.650.36 ~-
Disbursements
Bond Principal
General $ 861l000.00 $ 86,000000 $ $
Curb, Gutter & Paving-City 51,410.65 51,410065
Olrb, Gutter & Paving-Property Owner 107,529085 1071l 529 ~8 5
Sewer - City 63,133094 63,133.78 016
Sewer - Property Owner 86,338.97 86,338097
Total Principal Paid $394.413..41 ~394.413.25 $ 016 $
Bond Interest
General $ 8,987 050
Curb, Gutter & Paving-City 5p165,33
Qlrb, Gutter & Paving-Property Owner 11,075079
Sewer - City 10,710.18
Sewer - Property Owner 8,476.26
Total Interest
$ ~. 415 006
$ 566003
$
~~394. 50
i 65;!;~21
Fiscal Agency, Commission & Postage
Bonds to be Issued
Total Disbursements
Balance December 31, 1955
d. 4,518075 $ 4,468075 $
1P
3,228077 1,936..56
8,599.14 2,476065
10,710018
8,476026
$ 35.533010 $ 8.881096 $
$ 400000 $ 166.03 L
L3Q.DQO.OQ $ $30,000.00
~60.346.35 L $20~.85'
$ $65.602.21 ~
76
Schedule "13"
CITY OF SALINA. KANSAt>
WATERWORKS DEP AR'lMENT FUND
STATEMENT OF RECEIPrS, DI$URSEMENTSAN"D BALANCES
AND OOMPARISON WITH 1955 BUOOET
January 1. 1955 to December 31. 1955. Inclusive
Actual Actual
Over Under
Actual Bud/;':et BudRet Budget
Balance January 1, 1955 $ 265.094.2; $ 78.031&25 $ 187.062.98 $
Receipts
Water Sales $ 528,538..94 $380,000000 $ 148,538.94 $
Accounts Receivable
Water Serrlces 2,122.06 2,122.06
Investments 280,057.00 ... 280,057.00
Mis cellaneous 421,749058 2,000,,00 419,749058
Total Receipts $1.232~467 .58 $382~000.00 $ 850~467 058 $
Total Accountability $1.497,561.81 $4W.031025 ~~lo037. 530.,56 $
Disbursements
Water Expenditures $ 304,259004 $335,050 .00 $ $30,790.96
Investments 100,000..00 100,000..00
Capital Expenditure s 546,374.86 100,000.00 446,374086
Refunds 1,266..85 1,266085
Total Disbursements . 951.900075 $435.0 50 .00 $ 516.850 075 $
$
Balance December 31, 1955 $ 545, 661.06 $ 24.981.25 $ 520.679 .81 $
Encumbrances 1-1-55 $ 8.163066
$ 537,497..40
Enwmbrances 12-31-55 27 .406096
Cash Balance 12-31-55 $ 564.904.36
77
"14'
Schedule
SAS
CITY OF S
FUND
00 NSTRU CTION
Balances
12-31-55
$ 4,438.70
1,986060
22,129016
15,771.30
150,954.41
70,328076
16,883.85
3,765065
14,971087
(253,728.68)
( 8,532000-)
( 6,945.52)
( 1+, 279 046)
( 2,090070)
( 5,825.08)
-
-
...
-
-
37,423.33
-
-
Total
$ 8,485.64
-
536030
13,EIJ7035
108,090009
31,389000
34,658030
2,361055
25,699030
141,680.50
8,565075
26,122088
1,086.67
1,H>9 031
10,171024
174,706093
/+0,153.57
283,728068
8,532000
6,945.52
4, 279 .46
2,090.70
5,825008
-
Disbursements
Transfers
$
10,000.00)
86,239096)
24,058 .53)
6,512085)
98,580093)
280,598009
10,636045)
3, Eo7.35)
13,W7035
52,360 028)
8,508.59
10,717068)
(
(
(
(
(
(
(
(
(
Mis cellaneous
$ 8,485.64
108,090.09
83,749028
26,149071
13,079023
25,699030
151,680050
94,805071
50,181041
7, 599 052
99,750.24
10,171.24
174,706093
40,153057
3,130059
8,532000
6,945052
4,279046
2,090.70
5,825008
10,636045
3,607035
536.30
Receipts
Total
$ 12,126013
29,325071
32,786038
2,000000
1,980031
204,103.83
8,565075
26,122088
1,086.67
1$)169031
80, 500 000
191,590078
43,919.22
14,97108'7
30,000000
-
-
...
-
AND B ALAN~
Inclusive
Balances
1-1-55
$ 798.21
1,986.W
22,665046
29,378065
259,044050
2,063029
1,871092
361055
23,718099
( 25,000.00)
DIffiUFSF:illlENTS
De cember _.21
Asphalt Paving
Clanin Hall
Sewage Disposal
Parking Lot and Meters
Park Improvements
Job 325
Job 318
Job 319
Bonds - Issued 162-3
Parking Lot Bonds
Job 326
Claflin Avenue storm SeVIer
Job 322
Job 324
Armory
Job 330
Job 331
Gasoline Tax
Bonds - 167 - 8 - 9
Air Conditioning and BalI Park
Job 328
Job 335
Job 334
Job 336
Job 321
Sani tary Fill
OF REGE~IPTS
to
ST ATEMENT
Januar
i...57.252.19
885.82
J
$939.885082
.17
Cash Balances
CITY OF SALINA,. KANSAS
MATERIAL STORES FUND
STATEMENT OF RECEIPTS. DISBURSFNLENTS AND BALANCES
January 1. 1955 to December 31. 1955. Inclusive
Balance January 1, 1955
Receipts
Sales
Total Accountability
Disbursements
Gas and Oil
Motor Vehicle Parts
Office Me chanical Equipment
$12,062044
654.70
480.00
Total Disbursements
Balance December 31, 1955
Encumbrances 1-1-55
Encumbrances 12-31-55
$~.1,325.66
.......1.083.92
Cash Balance December 31, 1955
~~ 3,968.43
14,950073
~~18 ,919.10
13,197.14
~; 5,722.02
241..74
~i 5.480.28
78
Schedule "1.
CITY OF SALINA. KANSAS
VETERANS HOUSING EUND
STATEIViEliT OF RECEIPTS, DISBURSElVLENTS AIIJD BALWCE:S
January 1, 1955 to December 31. 1955, Inclusive
Balance January 1, 1955
Receipts
Rents
Total Accountability
Disbursements
Personal Services
Salaries - Regular Employees
Professional
$ 750.00
1.400.00
Contractural
Building Insurance
Social Security
Gas
Electricity
Water
Building Repairs
Land Rent
$ 230..18
15..00
1,917.91
1,551023
514.65
1,272.10
---200000
SundrY - Refunds
Total Disbursements
Balance Dece~er 31, 1955
Encumbrances 1-1-55
Encumbrances 12...31-55
$ 944067
-~
Cash Balance December 31, 1955
Schedule "16"
79
$2,150000
$6,001.07
;a6.19
$29,005.65
15,445..99
$44,451.64
$c~, 367 <t26
$36,084038
943017
$35.141.21
80
Schedule 1117"
CITY OF SALINA. KANSAS
CIVIL DEEENSi: FUND
ST ATEMENT OF R8CH:IPTS. ~URS8MENTS AND B ALANCH:S
January 1. 1955 to December 31. 1955. Inclusive
Balance January 1, 1955
$2,095.24
Receipts
-1i~
Total Accountability
$2,095.24
Disbursements
Miscellaneous
$2,095.24
Balance December 31, 1955
None
CITY OF SALINA. KANSAS
STREET MAffiINERY EUND
January 1. 1955 to December 31. 1955. Inclusive
STATEMENT OF RECEIPTS. DI$URSEMENTS t\ND BALANG8S
Balance January 1, 1955
Receipts
Total Accountability
Disbur semen ts
Fixed Equipment
Trucks
Tractors and HeavY Equipment
Total Disbursements
$1,980.24
8,410018
7.752090
Balance December 31, 1955
$ 1,586..16
30~,000600
$31, 586..16
$18,143032
~~~
81
Schedule "18"
82
"191
Sche dule
Totals
$11.112.41
$ 4,381075
68,908..17
2,813050
$76!lO3..~
;jf,87 . 215 083
$>~,597 050
72, 291e08
2,813050
$80.702.08
i 6.513..75
J4isc&11snecms
,oJ,..; .,..' .~, ..- ..'. ~
L 0
$
2,813050
$2.813..50
$2.813.50
--
$
2,813050
$2.81~
$ 0
Advance Receipts
J:ill 1955
LJL_ $5.597.50
$4,381.75 $
'34.381075 $
$4,381.75 $5.597.50
$ $5,597050
$ 0 $5.597050
$4.381.. ?2 $ 0
Social
Securi ty
$ 1.848.51
$
17,392077
~17.392m
$19.241028
$
17,109028
$17.109 028
$ 2.132000
CITY OF SALIN KANSAS
CLEARING ACCOUNTS
STATEKENT OF RECEIPTS. DI$URSE!lJIBNTS AlIJD BAr. CES
~anuarY 1. 1955 to December 31. 1955. Inclusive
Withholding
Tax
Bala-TlC8S January 1, 1955 $ 3. 66664Q
Receipts
Licenses and Permits $
Employees Tax Wi thheld 51,515040
Special Assessments
Total Receipts $51.515040
Total Accountability $55.181.80
Disbursements
Licenses, Fees and Permits ~
Remitted to U 0 S. Government 55,181..80
Remitted to proper accoUJ.lt
Total Disbursements $55.181.80
Balances December 31, 1955 ~ -
CITY OF ~NA. KANSAS
PARKING METER REVENUE
STATElI~NT OF RECEIPTS, DISBURSEMENTS AND BALANCES
January 1. 1955 to December 31. 1955. Inclusive
Balance January 1, 1955
Receipts
From Meters
Total Accountability
Disbursements
Personal Services
Rent
Transfers
Bond Principal
Bond Interest
$ 400000
5,206035
25,000 000
24,000.00
4,301$45
Total Disbursements
Balance December 31, 1955
83
Sc21edule "20"
None
$65,431.00
$65,431.00
$58,907.80
Lh523.20
84
Schedule "2l"
CITY OF SALINA. KANSAS
SUMMARY OF BANK REOONCILEMENTS
~cember 31, 1955
Certified Outstanding Added Bank
Balances (he~ peposits Balances
National Bank of America - General $ 334,779075 $ None $ None $334,779075
National Bank of America - Water Refund 93089 93.89
Planters State Bank 328,729074 40,138089 ~5,958.37 294,549,,22
Farmer s National Bank 340, 682.88 None None 31.1J,682.88
Totals $1.004.286.26 $40.232.78 ~5.958.37 $970.011.85
GIroJOF SAT.TN., KANSAS
-,
BANK RECONCILIATIONS
December 31. 1955
National Bank of America - General
c>>rtified Balance 12-31-55
Outstandi~ Checks
Number
Book Balance 12-31-55
Farmers National Bank
Certified Balance 12-31-55
Outstandi~ Checks
Book Balance 12-31-55
$334,7'79075
None
$334.779075
$340,682088
None
$340.682.88
85
Schedule "21...A"
Warrent
No.
9433
9462
9473
9483
9494
9505
9535
9549
9574
9585
9596
9WO
9697
9718
9736
9762
9781
9798
9802
9808
9817
9821
9882
9883
9920
9933
9934
9976
9985
9992
10006
10010
10036
10050
10052
10054
10072
10077
10080
10083
10097
10101
National Bank of Ameriea
Water Department Refunds
Planters state Bank
Amount
$ .32
.21
.42
.57
.15
1.23
037
011
078
CJ93
ell
.21
.72
050
2055
2020
.62
.54
1018
.83
.30
9.69
016
2.04
6.42
.98
2.81
032
.37
.11
1.18
1067
.30
4049
.21
.18
1.39
.37
3.42
3.42
.37
2.14
Warrant
No.
10102
10103
10106
10107
10108
10109
10110
10p.J.
10112
10114
10116
10117
10119
Certified Balance 12-31-55
Deposi ts in Transfer
Amount
$ lo3?
2o'7f)
3.27
2.90
3..2l
1.17
1~54
4.,08
3021
4.18
4.64
032
4.39
$93089
$93089
Outstanding Checks
~ --L
6540-6784
31323W
* 302780 $28,295.80
~. 6252 2.69
6767 50.00
7224 141.46
8043 48o~o
8078 3000
8216 6.00
8238 7.~4
8241 536CJ30
8284 707o~J
8306 151.&3
8307 186.L8
8309 64055
8313 551087
8314 7,924.68
8315 136.8;2
8316 25.00
8317 371064
8318 2.58
8319 57008
8320 370.~J
8321 117.75
8322 7706:2
8323 223.2~
8009 70~)
8002 10.00
6130 62.~)
Book Balance 12-31-55
Bank Balance
* Paid
86
Schedule "21_ A"
Conttd..
$328,729074
_.2.a2~
$334,688.11
$ 40.13$089
$294.549022
CITY OF SALINA. KANSAS
CArn IN THE CllSTODY OF CIERK OF CITY OOURT
w. J 0 Broom
December2h 1955
Qertified Balance 12-31-55
Daposi t
Outstanding Checks
Number $
4581 $ 10000
7429 .75
7530 075
7584 .75
7791 1.90
7917 075
8034 15000
8067 2.10
8168 1.55
8491 3010
8492 3.10
8527 9.55
8561 1.00
8927 1.00
9141 075
9142 .75
9172 1037
9206 1.62
9207 1.50
9217 7.00
9218 3.35
9219 3.35
9221 10000
9223 4.40 .
9225 2.85
9226 3.90
9227 .70
9232 .50
-9233 7.00
9234 3.80
9235 785.33
9236 13.20
9237 1,761.07
9238 344.69
Book Balance December 31, 1955
87
Salle dule "22"
~~, 434011
142.77
~~, 576088
$3.000.43
$J.. 568 .25
00
23
SChedule
Amount
$
$ 22.50
1,050.00
4,200.00
1,470 "CO
8075
70.00
17.50
70.00
17050
105GOO
81.,20
11,061082
185..46
$18,359073
$18.359673
I>> tail
10-22;50
lB-I0oo.00
50- 10000
413...1000.00
200- 10.00
1680- 8.75
Ie- 8075
4e- 17050
Ie- 17.50
40- 17.50
Ie- 17.50
6c- 17..50
10C- 8.12
llB-I000000
lIe- 5062
330- 5062
Coupon
Noo
22
1-14
14
2
12
12
15-19
15-19
1-4
2
3
4
3-4
Bond
~
579
16
99-110
88
1
2
3
374- 5-6
145-154
136-146
152-184
57...W
CITY OF S KANSAS
REOONCILIATION OF FISCAL AGENCY ACCOUNT
December 31. 1955
Da.te of
T of Issue Issue Date Dle
--
Waterworks 10-1-25 10-1..36
Judgment 1-1-38 7-1 (45-47)
Re funding 1-1-38 7-1 (45-47)
Curb and Gutter 10-1-4$ 4-1-49 to 10-1-55
Waterworks Revenue "S-B II 8-1-53 2-1-54 to 8-1-55
8-1-55
2-1-54 to 8-1-55
8-1-55
2-1-55 to 8-1-55
Curb, Gutter and Faving 11-1-54 11-1-55
Curb, Gutter and Paving 12-1-49 12-1-55
Total Interest Coupons and Bonds Outstanding
Balance per Fiscal Agency Statement
-.
WATERWORKS DEPARTMENT
SALIN A. lANSAS
FIN AN CIAL REPORT
Covering the Period from
January 1. 1955 to December 31. 1955
D. N. TURNER
CERTIFIED PUBLIC AGOOUNTANT
SALINA. . KANSAS
89
W 4TERWORKS DEPARTMENT FUND
In accordance with instructions received the books and records of the
Waterworks Department :FUnd
City of Salina, Kansas
has been audited for the year ended December 31, 1955 and we now submit the
following report based on that examination.
SOOPE OF AUDIT
The audit was performed in accordance with the general and specific
required provisions of the Minimum Standard Audit Program, approved by the
State Municipal Accounting Board applicable to such funds. The audit included
a verification of the Assets and Liabilities of this fund at December ':31, 1955,
in the manner and to the extent hereinafter indicated and a general review of
all revenue and expenses for the year 19550
HISTORY
The Waterworks system, supplying the water needs of the residents of
the City of Salina, Kansas, waS purchased from priVate interests in October, 1925~
by the City and since January 1, 1926, has been operated as a municipal activity.
The Waterworks Department is governed by the City Commissioners.
BALANCE SHEET
The balance sheet of the Waterworks Department as at ~cember 31, 1955
is presented in Exhibit "A" and is briefly summarized below:
Assets
Liabilities, Reserves and Surnlus
Plant and Property
Current Assets
$3,308,555044
721 ,145.36
Surplus
Reserve for
Depre cia tion
Olrrent Liabilities and
Reserves
Bonded Indebtedness
$2,1.45,663.54
252,141.55
97,895.71
1, 534,000 .00
j4. 029. 700.80
$4.029.700.80
APPUCATION OF FUNIS
90
The Source and application of funds realized during thEI period under
review is shown. by the following statementso
FUnds Provided:
From net income for the year ended
December .31, 1955
Add Back Depreciation taken for the 1955
for which no cash was required
Sales Sertes "C" Revenue Bonds
Total FUnds Provided
Funds Applied ~
Increase in working Capital
To purchase of Plant and Equipment
Bond Payments
Total Funds ~p'plied
$273,426.56
24,000..00
400,000000
$697.426.56
$ 87,649.76
543,776080
66,000000
$ff:)7. 426 0,6
The Increase in working capital represents the net increase of
$ 27,406.96 $ 7, 816.4l $ 19,590.55
19,003000 15,827.00 3,176000
50,578.00 .36,120.13 14,457.87
$ 96.987.96 $ 59.763.54 07.224~
#623.249.65 ~535.599.89 ~ 87. 649.7!:.
current Assets over current Liabilities as follows:
Q.lrrent Assets
!ill
$567,482068
100,000.00
981..,72
52,680096
( 907 (75)
$720.237061
Cash
U. So Bonds
Accounts Receivable
Materials and Supplies
Deferred Charges
Total Current J$sets
Current Liabilities
Accounts PaYable
Meter Deposits
Expense Reserve
Total Current Liabilities
Net Working Capital
~
$266,872.99
280,057.00
( 5,715.88)
54,340053
( 191.21)
$595.363043
Inorease
(Decrease)
$300, W9 .69
(180,057000)
6, ff:)7060
( 1,659.57)
( 716054)
$124.874018
91
PLANT AND PROPERTY
The net increase in Plant and Property Accounts is shown in Schedule "2".
aJRRENT ASSETS
Cash in Office and City Treasurer:
Cash on hand in the office was counted on May 1, 1956 and traced at
that time into the days bank deposits.
Cash Disbursements for Meter Deposits Refunds, Miscellaneous Payrol1sll
Freight, Express a,..11.d Petty Claims are made from current cash on hand. Reimbursement
for these items are later received from the City Treasurer through appropriations
made by the Board of City Commissionerso
Cash in the hands of the City Treasurer was verified a.nd compared with the
records of the City Clerko The paYments of vouchers for the Wat.erworks 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 b~. the City Clerk
and entered on his records, the same as those for other funds and departments.
$280,057.00 of the U. S. Bonds held, which were all hei1d at 1..1-55,
were sold during 1955 and $100,000.00 more purchasedo
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 off, 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, 1955, as inventoried under the super1rision of the
superintendent, who stated that the quantities were correct and the items were
priced at the lower of cost or market. The extensions and footings were verified.
ClJRRENT LIABILITIES
Accounts paYable represent amount due on open account as at December 31, 195~
as shown by the City Clerk! s Purchase Order Recordo
The total outstanding deposits at the audit date, as ,shown by the
92
General Ledger, waS reconciled to the detail of individual deposits. Your attention
is directed to the fact the i..llterest on Meter Deposits is not Paid by the Waterworks
Department in accordance with the requirements of Section 12-B22 G. S. 19350
SURPLUS
The only changes in the Surplus Account was the addition of 1955 Gaino
RESERVE FOR DEPRECIATION
The following tabulation summarizes the changes in the Reserve for
Depreciation during the year..
Balance - January 1, 1955
1955 Provision for Depreciation
$228$141.55
24,000..00
$252.141.55
Balance December 31, 1955
The amount added to the Reserve Account in 1955 repres.enting the
depreciation expense for the year was computed in the City Clerks office and found
to be satisfactory.. The Reserve Accou,nt represents book reserve, only as no funds
are actually set aside or segregated..
INSURANCE
All Insurance purchased during the year was charged to expense. A
statement of the insurance coverage in force at December 31, 19:i5 is presented
in Exhibit "M" under the City Audit..
FIDELITY BONLS
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 f1L"
in the general report.
OPERATION
A detailed statement of, profit and loss for the year 1955 is presented
in Exh:ihit "B" and its supporting Schedule "1".
,)
1M "~r ..,....., pd.d 110.000.00 \e tbe ca..., ~ 1"'. tAla 1.
..ai...... . ,.,.at 18 U. .t rr....., u.w... to ..., ~4 --, .~ uUll 14...
~ le&aUt,-.' Uab V__Gttoa I. ."J44t to ...tt_.
11M .__. .r .....41l1li the ~ lN~llta .. .\111 Mbt o.t1JWIict4,
~ ..un ~, lM"- ~w4 '- a....'" n_1...10, ...q1~ ta .. aeoouau
....._1. ...vo1 GN\t1t ....... .~...'-lta of .. ....,.,.... s. ..,....
\e 1U ......, .-4 ....... '-~. 1onl<<1'17 v. _Un ..., .. ...411*4 ~ol
tit au.. -.4 did.., Rwr iJIIt.. ..... 40.,.'11 ...1.....1.. m........ ot a fAfwabl-
..04 or ta_l.... _u ._ ....~ .._ .. Cl'T c;a..rk aud ~ ~..... Dt~
BOCt>>>>.,... .. ,..1.. ,......
.... ... 'JOG.oo __,", ___... tct .. "..,.14 ~ n..,...
... _..\b.U1 u..r._ ._.., ....P4 \io .1_ ".,...,.. ... .t292'.oo 1Iletac
.....4 41Not \0 .~_.
.. ........ .....rft4 t.. &lU1&l& ,.., 1.~.t ",'1\4 tor -.p1._.D1o dG
~_. en oa1I' _....~ ...,.. ........ ut. .., -.. iD .. -;sr....
..... .....t.
Je;)&4Juu.. .._tA. .... ......." _ -'Jut. .. .... w ~ .-
U. _4iW.&1.... ..., _,...ft.\ .-41... _.._..t ... aU ........,.,
..W:fA. .... alM..,. -. .....
.. .. to ....... ... ........".... ,.. .. ...,..u. ot ..
..,....w~ GI.-uw eM.... ." ttftthl. ... ~ ...... .. ....
.t ... ....,..u..
CITY OF SALIN A, ~
WATERWORKS DEPARTMENT
B AL~ G!!: SHEBT
December 31. 1955
Assets
Fixed Assets
Plant and Property (Schedule 2)
Current Assets
Cash in Office
Cash - City Treasurer - General
Investments
U 0 S. Bonds
Accounts Receivable
Water Sales
Service Lines
Inventories
Meter Parts
Operating Stores
$11, 6391>27
41.041.69
City Treasurer - Cash in Bank
Sinking Fund for Waterworks
Revenue Bond Principal "A"
Waterworks Replacement and
Extension Fund
$22,332.00
50.000.00
Total Assets
Liabilities
Surplus January 1, 1955
Add 1955 Profit
Reserves and Deferred Charges
Depreciation
Insurance
Sinking Fund - Interest
Liabilities
Accounts Payable
Meter Deposits
Bond Indebtedness
Refund Deposits
Total Liabilities, Reserws and Surplus
94
EJdlibit "A"
$3,308,555044
~ 2, 57803:,
492. 572..,3l2 $ 495,150..68
$ 100,000000
$ (4,944056)
5, 926l>2!~ $ 981~72
~ 52,680096
$ 72,332.00
$49029,700.80
$1;872,236,,98
273.426..5~
$2.145.663054
$ 252,141.5:5
907.7:5
49, 193.OQ
L302.242.30
$ 27,406.96
19~003.00
1,534,000.00
1.,385.0l2
$1,581,794.96
$4.029.700.,80
CITY OF SALINA. KANSAS
WATERWORKS DEPARTMENT
PROFIT AND LOSS STATEMENT
Year Ended December 31. 1955
Total Water Sales
Add Tapping Services
Gross Receipts
Loss
Operating Costs (S~~edule 1)
Depreciation
$206,976,,95
24.000000
Add
Interest Received and Miscellaneous
Net Income
95
Exhibit IIJ3I1
$465,306&50
38,218.47
$503,524097
$230.976095
$272,548...02
$
878054
$273.426.56
96
CITY OF SALINA. KANSAS
WATERWORKS DEP ARTIvJENT
~ING OOSTS
Year 1955 Compared with 1954
Schedule "l"
Total Water Supply Expense
;!224
$ 474.22
6,918.87
915.58
$8.308 .67
rn.rease
;!:2.22 ..( DeCrease)
$ 507019 $ 32.97
'7,940058 1,021.71
681.35 ( 234.23)
'. 9.129.12 $ 820~45
$
Water SuPPlY Expense
Well and Pump Repairs
EleQVAl\.Power
EleC(Fical Equipnent Repairs
Production ExPense
Power
Pumping Station Labor
FUel
Misoellaneous Supplies and Expenses
RePairs-Pumping Stations, Lines & Equipment
Chemicals
Repairs-Electrical Power
Total Production Expense
$ 13,847015 $ 15,891.82 $ 2,044..67
1l,513.75 14,044017 2,530.42
134021 265035 131..,14
74,,61 234,,06 159 ~5
400.26 654.80 254.54
2,902.00 3,813.50 911.50
156.79 642.08 485.29
L?fl,.028.77 Uit2~ $ 6.517 ~01
Softening Expense
Labor
Electric Service
Gas Service
Building Operating Supplies
Chemicals
Repair Electrical Equipment
t
$ 5,627070
193.80
610010
853.37
;::3,293.25
182.33
!jIO.7W.2,2
$ 5,627070
193080
610.10
853037
23,293.25
182033
$30.700-:55
$
Total. Softening Expense
Distribution Expensy
Labor Moving Meters
Labor Meter Department
RePairs to Meters and Equipnent
Main Repairs
Distribution Trucks
Meter Service and Repairs
.~
Repair Ser~s
1.Q.~a;l~~~~1!!9!l~-~~
$ 3,504.30 $ 3,619060 $ 115030
4,290.00 4,470.00 180000
3, WO ".00 3,600.00
1,200.00 1,200600
2,046.67 1,713033 ( 333.34)
473089 498.64 24.75
15,869.80 JL6,617.31 747.51
$ 30.984.66 ljU,718 .88 $ 734.22
$ 17,480.95 $ 18,584.14 $ 1,103.19
11,505000 :L2,076.20 571.20
4,187000 5,798.63 1,611.63
3,WO"OO 3,974.61 374.61
2,925.00 2,800.00 ( 125.00)
(Continued next page)
~ Commerc1aldand General. ExPense
SaJ.aries - Accounting and Collection
Salaries - Meter Reading and Delivery
Office Supplies and Expense
Printing
Insurance
97
Schedule "1" (ContI d.)
Sale s Tax
Travel
Social Security
Superintendent and Engineer Salaries
Interest
Payment to City
Accounts charged off
$ 644 (> 55 ($ 246.41) ($ $90696)
1,397.75 1,094068 ( 303007)
1,519.04 1,705.92 186088
5,670.00 6,810.00 1,140000
43,200000 36,000.00 ( 7,200000)
10,000,,00 10,000.00
1,224.85 1,224..85
$'99;822:62 ($ 2.306067)
$ 24tOOO~OO $ 3~~6000
$230.976i22 $39. 21056
1A.J 15....r-C
:;::Z1TlfF
Total Commercial and General Expense
De pre oia tion
Total. Expense
$102.129 .2$
$ 20.904000
$191.3~
CITY OF SALINAL.-KANSAS
W ATERWORKS DEPARTMENT
PLANTS AND PROPERTY ACCOUNTS
Compared January 1. and December 31. 1955
1-1-1955 12-31-lli2
Distribu tion
Structures and Manholes $ 30,777.28 $ 32,124056
Cast Iron Mains 1,139,184.56 1,174,895030
Hydrants 63,338017 72,579648
Valves and Valve Boxes 139,317..08 159 ,321 648
Stand Pipe Real Estate W,914036 60,914.36
Meter Boxes and Accessories 154,022.12 180,447,,19
Sunset Stand Pipe 94, 508031 94,508031
Total Distribution $1.682,061..88 $1. 774, 790~68
Water SuPPlY
Real Estate $ 6,097050 $ 6,097050
Pump Houses and Derr icks 24,397056 24,397656
Wells 103,1ll073 137,022.37
Well Pumps and Meters 35,163627 35,163027
Flow Lines 47,824004 47,824..04
Total Water Supply $ 216.594.10 $ 250.504.74
Pumping Stations 16,532.86
Real Estate $ $ 16, 532..86
Real Estate Improvements 3,580..40 3,5$0040
Pump Houses and stock 18,750084 18,750084
Land Underground Reservoir ... 16,325000
Cottage 3,069.37 3, 546,,53
Reservoir 28,545.49 28,545049
Electrical Meters, Pumps, Etc.. 30,257028 30,572028
Venture Meters 6,185044 6,185044
Underground Reservior ... 20,217.51
Pipes and Piping 15,186.88 15,186.88
Water Softener Plant E$9,078 050 1,066,952.74
~ver Intake Pump ... 5,274006
Total Pumping Stations $ 821.187 .06 $1.231.670..03
General EQUipment
Garage and Store Buildings $ 3,072.04 $ 3,072604
Trucks and Compressors 13,491.56 19,307075
Chlorinator 6,686.40 6,686040
Laboratory Equipment 1,562.48 1,562048
:furniture 20,123.J.2 20,961032
Total General Equipment $ 44.935060 $ 51. 589 .99
Total All Pla):lts and Equipment $2.764.778.64 $3.308.555.44
98
Schedule "2"
Increase
$ 1,347.28
35,710..74
9,241.31
20,004.40
26,425.07
$ 92.728080
$
33,910664
$ 33.910~
<ft.
'i
161325600
477016
315000
20,217051
367,874.24
5,274.06
$4l0 . 482097
$ ...
5,816.19
8~.20
r6.6540~
$543.776.80