Audit - 1945
CITY OF SALINA, KANSAS
~
FINANCIAL ~ORT
Covering the period from
January 1, to December 31, 19451 inclusive
~.
D. N. TURNER
CERTIFIED PUBLIC ACCOUNTANT
SALINA, KANSAL
.
Exhibit "A"
Rxhibi t "B"
Exhibit "0"
Exhibit "D"
Exhibit liE"
Exhibit "F"
Exllibi t "G"
Exl~bi t "H"
Exhibit "I"
:i::xhibit IIJ"
'\
Exhibit n K"
Exhibit ilL"
Exhibit "11"
Exhibit "N"
Ex..'1ibi t nO"
Exhibit "P"
Exhibit "Q,"
Schedul e "1"
CI~Y OF SALI~A. KANSAS
I N D E X.
Comments . . . . . . . · . . . · . . . . . .
Surm:lur:;-- Ste.tement of Receipts, Jisburs eme:nts
and Balances of Cash and Investments . . . .
Comparison of Receipts with the Bucget . . .
Stat0ment of Expenditures and Encumbrances -
Compared wi t:t Appropriations . . '. . . . . .
Cash in Custody of City Tre~surer . . . . . 0
Invest~ent~ in Custody of City Treasurer. .
Sum:nary and Reconciliation of 19L~4- Tax Roll
showing Taxes Assessed and collected together
with Uncollecte~ Balances . . . . . . . . .
Stater;.ent of Taxes recei vaG. f::')ill the County
TI'0asurer shc'.ving year of Assessment ancl Distl"'~..-
bution to Funds on Basis of Assessment . . . .
Clerk o~ the Ci tJ" Court Statement of Receipts,
Disbursements and Balances of Cash . . . . . .
Su~mary of Police Court Records . . . . . .
. .
Sur:;.mary 0::' the Records of the Cit~T Build:Lng
Inspector . . . . . . . . . . . . . . . .' .
..
Comparison of Depo s1 tory Bonds and Balanl;:}es of
Deposits . . . . . . . . . . . . . . . . . . .
'Fidelity Bonds in Force. . . .
....4....
Insurance in Force(Exclusive of Waterwo~cs)
. .
Accounts Receivable
.......
. .
. . .
Statement of Bonded Indebetedness . .
. . .
Statement of TempDr~y Indebetedness . . .
Audit Adjustment Enbries . . . . . . .
. .
. . .
Page No.
1 -"l1+
15
16
17
18
19
20
21
22
1""\ A;
c....-
24-
25
26
27
28
29
30
31
Statement of Receipts, Disbursements and Balances
of Cash General Fund - Administrative and Finance
Department . . . . . . . . . . . . . . . . . . . 32
Jched.ule Ill-A"
Schedule "l-BII
Schedule It,:>"
Schedule "3"
Schedule "411
Schedule "5"
Schedule 11611
Schedule "7"
Schedule tl8"
Schedule "9"
Schec_ule "10"
Schedule "11"
Schedule "lllr.A"
Schedule "12"
Schedule "13"
Schedule "1411
Sohedule "15"
Schedule "16"
Schedule "17"
Schedule n 18"
Schedule " 19 "
Schedule "20"
CITY OF 3ALINA, KANSAS
Index - (Con.)
Detail of Re c6i:9ts~ LicelJ.Bes, Fees ano Per-
mits General Fund - AG.rilinistrative and Finance
DepartIilent . . . . . . . . . . . . . . . . . ·
Pa~e No.
33
Detail of Disbursements General Fund Adminis-
trative and Finance DepartwGnt . . . . . . . . 3~
Statement of Receipts~ Disbursements aYld Bal-
ances of Cash General Funct - Police Department . 35
Statement of Rece1pts, Dlsbursements and
Balances of Cash . . . . . . . . . . . .
. . ~ .
36
Statement of Receipts, Disbursements and Bal-
ances of Cash General ~und~Engineering.Department 37
Gerleral Fund Mill~ Inspectjm)n Depa.ctment . . . .
0.i-0:ieral Fund Legal Depa:L'tment . . . .' . . .
General Fund - Building Depgrtrr..ent . . . . . . . .
General Fund City Court Department . . . . .
38
39
4D
41
General Fund - Garbage and Rubbish Removal Depart-
men t . . . . . . . . . . . . . . . . . . . . 42
Fire Departrr..ent Fund .
Park Department Fund .
. . .
........
. .
. . .
. . . . . .
. .
Park Department Fund - SWimm1ng Pool }i'und .
. .
Memorial Hall Fund. .
.......
. .
Sewage Disposal Fund . .
. . . . . . . . . .
Street, Alley and Sewer Fund .
General Improvement Fund . .
. .
. . . . .
. .
. . .
. .
. . .
Water, Light~ Heat and Power :F'und . . .. . . . .
Bond and Interest Fund
. . .
....-....
Band Fund. . . .
. . . . . . . . . . ... . . . .
Library Fund . .
. . .
. .
. .
. . . . . . . .
Airport Fund
. .
. . .
. .
. .
. .
. . .
. . .
43
44-
45
46
1~7
48
49
50
51
52
53
54
Schedule "21"
Schedule "22"
Schedule "23"
Schedule "24"
Schedule "25"
Schedule "26"
Schedule "27"
Scheo.ul e "28"
Schedule "29"
Schedule ."3011
Scheo_ule 1131"
Schedule 1I~011
./~
Schedule "33"
Schedule "~11"
./ .
Schedule "35"
Schedule "36"
Schedule "3711
CITY 0::' Si~.LlIiAt KANSAS
Index - (Con.)
f:~e No.!...
Ein~~eed Fund . . . . . . . . . . . . . . .
55
56
Trust &~d Agency Funds . . .
. . . . .
Waterworks Dep8xtment Fund .
. . . . .
57
Cemeter;:,r Fund
....... ....
58
. . . ..
Public Health Nursing Fund. . .
. . .
59
. . .
Police Relief and Pension Fund .
. . .
60
61
. . .
Condemna tio n Fund .
. . . .
. .
. .
Construction Fu.nd .
. . .
62
. . . . . . .
Trust and. Agency Funds . . . . . . . . . . .
c,7,
v./
Income Tax Wi tLLheld . . .
. .
64
. . . . .
Bridge or Street BUilding Machinery ~nc~ Equi:p-
ment Fund. · . . . . . ....... . . 65
State and Federal Tax -(Swimming Pool) . . . . 66
Reconciliatio n of Bank Bala.'1ces . . . . . . . . 67
Outstanding Checks . . . . . . . . . . . . . . 68
Statement showing Allocation of Taxes received
in 1945 to Various Departments of. the G.enera.l
~tlIlCi · · · · . . . . . . . . . . . . . . . . . e5S?
Cash in Custody of the Clerk of the City Court .
70
Reconciliation of Salina Fiscal Agency Accounts
Outstanding Bonds and Coupons . . . . . . . .
71
WATERWORKS DEPARTMENT FUND
Comments · · .. · . . . . . . . -:-:- . . . . . . 72 - 76
\
Ex..hi bi t " A" Balance Sheet . . . . . . . . . . . . .
Exhibit IIBII Profit and Loss Statement . . . . . . . . . . .
Exhibit "B-2" Profit and Lo ss Statement . . . . . . .
Schedule "I" Plant and Prop erty Accounts . . . . . .
Schedule " 2" Insurance Schedule . . . . . . . . . . .. . . . .
77
78
79
80
81
ie>
D. N. TURNER
Certified Public Acoountant
Salina, Kansas.
July 15, 1946
To the Mayor, and
!Ie Board of City Commissioners,
Salina, Kansas.
Gentlemen:
In acoordance with your instructions, an audit has been made of the
books and records of the City of Salina, Kansas, for the period from
Jaa~ 1, 1945 to December 31, 1945, inclusive. A report of the
audit .is herewith submitted.
Comments, exhibits and schedules pertaining to the Waterworks Depart-
ment are shown separately at the back of this report, and separate
copies of the report has been submitted to the Waterworks Advisory
Commission.
SCOPE OF THE AUDIT
The audit was performed in accordance with the general and speoific
requirements of the Minimum Standard Audit Program approved by the
State Munioipal Acoounting Board, November 21, 1935, and. as revised
Ootober 25, 1940, and inoluded an examination of the records of all
City offices and officers except the Municipal Band Board, the Pub-
lio Library Board and the Publio Health Nursing Assooiation, which
Boar~s receive money .appropriated by the City but...;hav.e"'exalus!:ve-eont-
trol over the disburement of both the amounts appropriat,ed to them
by the City and other money which they may receive. No authorization
to audit either of these have been received and no repor.t is being
rendered on any of them.
The results of the examination are set forth on the attsLohed atate-
ments, which are listed in the prefixed index.
COMMENTS
EXHIBIT 'A'.
Exhibit I AI shows fund Balances, January 1, 1945, Reoeipts, Disburse-
ments and J:nter-f~nd Transfers, during the year, togethE~r with the
closing balances December 31, 1945, Also, at the foot ()f this state-
ment" is shown the January 1, 1945 balances in the investment ac-
counts. together with receipts. disbursements and decreases and final
balances, Deoember 31, 1945. It will be noted that the sum,
$381,336.55, shown on the exhibit, agrees with the cash in the hands
of the City T2easurer on Exhibit liD'. Also, that the total of. invest-
ments, $49, 500.00, agrees with Exhibit "E', both as of:December 31,1945.
2.
;ash transactions of the 01erlt of the Oi ty Oourt and the Water Depart-
J4ent which are not c1eared t.hrough the records of the Oi ty Olerk are
not included in the Exhibi t.
EXHIBIT "Bit
This statement sets forth the actual receipts as compared ~rith the
anticipated receipts for eaoh fund, together with the amoulllt of excess
or defieiency in receipts as compared with the Budget. Aot,ual receipts
of cash for the year was $41,409.18 in excess of the budget..
EXHIBIT '0".
Statement of Expenditures and Enoumbrances as oompared wittL Appropria-
tions:- This statement sets forth r1the cash disbursements c:harges
againsteaoh fund, together with the adjustments for beginning and
clOsing period encumbrances with the resulting unenoumberecc balanoes
in each fund for t.he 1945 Budget year.
In no fund was there an over expenditure of the Budget.
SOHEDULES 1 to 28. Inclusive:
These schedules set forth the detailed receipts and disbure:ements of
cash as compared with the budgeted receipts and disbursements together
with the amount over or under the budgetfigure, by Funds.
Sal.aries paid to officers and to regu1er employees during t,he audit
period were found to be within the rates specified by ordil1Lanoes and
within the limitations presoribed by the statutes as interpreted by
the Attorney General of the State of Kansas.
General Fund: As described in previous audit reports, the General Fund
is subdJ.v1ded into nine departments, and taxes, both intans;ib1e and
tangible, together with sales taxes are pro-rated to thevB~ious de-
.irtments except the Administrative and Finanoe and the Cit.y Court De-
partments.
ADMINIS'lRATIVE AND FINANOE DEPARTMENT
DurLng the year, t.he Cit.y'collected $15,535.14 from licenses, fees and
permits, an inorease of $997.97 over that colleoted in 1944. Classi-
fication of licenses, f'es and permits, together with the l'espective
amount.s collected is presented under SChedule Il-A".
Franch1.se ordinances in effect during the audit period werE~ examined.
Receipts 1n each case were found to be in acoordance with t.he ordinance
and franohise agreement. The amount due from the gas Comp!U1Y for the
last hal.f of 1945, #1, 750.51 was paid by them ear1y in 19464. It is set
"p in the account recelvab1e in Exhibit IN'.
Police Court fine~ and forfeitures amounting to $21,874.00, an inorease
over 1944 of $3,208.00, were imposed during the audit period. A .state-
ment prepared from the records of the police Court is shown und~r
Exhibit II".
3.
:Jlllat.ribution of the Cigarette Tax was made in acoordanole with the
statutes.
Details of Salaries and wages, professional and contrac.ted servioee,
eleotion expenee and appropriations, donations and dues paid out of
the General Fund, Administrative and Finance Department:. are shown
under Schedule "l-B'.
GENERAL FUND - Engineering Department-Schedule "41 show,s the detail
of this Department.
GENERAL FUND - Milk Inspection Department - Schedule "~I. Fees from
milk .permits, etc., were verified from the records and :found correct.
GENERAL FUND - Legal Department - Schedule "6ft. The rec,eipts of
police.. Court COf3ts were $2,370.03, an increase of $120.03 over 19~..
This amount, plus that shown in the Administrative and Finance D~
partment as fines and forfeitures, agrees with the tota:l received by
the City Clerk from the Police Judge.
f
GENERAL FUND _ Building Department - Schedule "7". The receipts in
this Department are entirely from taxes and the disbursements are
for upkeep, insurance and salaries at the City Hall.
GENERAL FUND - City Court Department - Schedule "8". The receipts
transmitted from the Court to the City Clerk were less then anticipat-
ed by $482.21 and the net deficit was $25.71 more than was ex-
peoted.
GARBAGE AND RUBBISH REMOVAL FUND - Schedule "9". Receipts to this
fund was from taxes and from Franchise Receipts oredited. In add-
ition the~e was reoeipts from sale of Garbage Cans. Disbursements
all appear regular.
FIRE DEPARTMENT FUND - Schedule "10". No attempt was made by the
Auditor to make any reclassifioation of items charged t.c materials
and supplies. Otherwise, nothing worthy of oOMment was: discovered.
PARK DEPARTMENT FUND _ Sohedule Ill". The budget Was I~t balanoed on
the swimming Pool and the receipts showed an lacrease of $5,731.11
from ~944 and the disbursements showed an inorease of $71.03. Net
income was $2,8~7.38 as oompared with .8,6~9.62 in 19~
MEMORIAL HALL FUND _ Schedule"'''12''. Rentals received l:lJIlounted to
$2,640.00 as compared with $3.&>0.00 antioipated and wlth $3,280.00
received 1n 19~. . .
_ SEWAGE DISPOSAL FUND - Schedule "13". Nothing worthy ():f comment Was
found in this fund.
4.
STREET, ALLEY AND SEWER FUND - Sohedule "14-". All tr8.nsac~tions in this
Fund were tound in order.
~ IMPROVEMENT FUND - Schedule "15". As stated in pJrior audit
reports, the inoome in the Fund consists mainly of taxes, not only the
ad valorem but .also special texes for weed cutting and tOlC' laying
water lines. both trom current and delinquent taxes. Analysis in
:full is shown in Sohedule "l5-A ".
WATER, LIGHT, HEAT AND POWER FUND - Schedule "16". There was nothing
found in this account on which there is necessity of comment.
BOND AND INTEREST FUND - Schedule "17". The receipts, dislbursements,
and balances of the Bond and Interest Fund and the paving Intersection
Bond and Interest Fund are combined under the above schedu.le. The re-
ceipts of this Fund include ad valorem taxes levied fDD the payment of
principal and interest on general bond issues for the payment of prin-
cipal and interest on the City's share of special improvement bond.
issues. The proceeds of speoial assessment taxes assesse,d against
property owners for the retirement of principal and for t:ne payment of
principal and interest on bonds issued to finance owner's share of the
cost of special improvements are also included in the receipts of this
fl,llld.
BAND FUND _ Schedule "18". Receipts in the Band Fund are all from
taxes and the disbursements are made to the Salina Municipal Band Board.
LIBRARY FUND _ Schedule "19". Receipts in the Library Fund are all
from taxes and the disbursements are made to the Free Publio Library
Board of Salina, Kansas.
AIRPORT FUND _ Schedule "20". The receipts in this :fund are,normally,
from taxes and from the rents received tor the build.ings and grounds.
No particular disbursements were made during 1945, a new Lease was
entered into.
5.
FIREMEN'S RELIEF FUND: Receipts for this fund are, as UL former
years, from interest and from the State's distribution of' insurance
l?!,emium assessments on insurance cOlanies, which amounted to
$2,838.39 for 1945 as compared with 1,395.74 for 1944. Investments
matured during the year amounted to 500.00. Disbursements were for
medical and hoeptialization expenses, and for the premiums on life and
health and accident insurance policies, as well as paymerlts to dis-
abled firemen. Receipt of $312.12 from the Fire DepartmEmt was in
accordance with order from the state for amounts erroneotlsly credited.
CEMETERY ENDOWMENT FUND; Deposits for perpetual oare were $675.00
for the year.
HILLCREST MEMORIAL ENDOWMENT FUND: The history ~"ld condl tion of this
fUJ1~ to the close of 1940 have been g1 ven in previous audit reports.
Interest was received during the year in the .amount of $130.00, and
was credited as was ten per cent of the net sUes price ()f the space
sold and not previously credited. At the close of the audit period,
the oash and investment balances of the fund were $7,67~.65, represented
by cash in the amount of $1, 171:J.. 65 and investments of $6t. 500.00.
HILLCREST MEMORIAL TRUST FUND: This acoount shows the tl:,ansactions
in rege.rd to the sales of Mausoleum Space and Disbursements of money
therefrom and is self-explanatory.
WATERWORKS DEPARTMENT FUND: n Schedula "23". This sohedu:le shows a
summary of the receipts and disbursements of the WaterwOJ:,ks Department
Fund, which cleared through the City Treasury d.uringthe year. As
stated on Page "2" of this report, the balance of this fund. as at De-
cember 31, 1945, does not include all the cash and inves'tments of the
Waterworks. Department ,Fund. Additional oomments, exhibi'ts, and
schedules pertaining entirely to the Waterworks DepartmeJat are sub-
mitte?- separately on separate report at the close of thi:s report.
CEMETERY FUND - Schedule "2q.1. Verificat.ion of Lot and :Space Sales
was made from the Deed stubs and cheoked to the receipts record. All
transactions appear in order.
PUBLIC HEALTH NURSING FUND - Sohedule "251. Receipts to th1sfund
are. from tt3,Xes and disbursements entirely to the Salina :Publio Health
Nursing Association.
CONDEMNATION FUND - Schedul.e 1261. There were no receipts into or
disburse~~ntsfrom this fund during the year.
CONSTRUCTION FUND - Schedule 127". The various Construction Projeots
accounts were grouped undert.his sohedule, and the reoeipts, disburse-
ments and balanoes of each project account, as well as the total re-
ceipts,disbursements and balances of all construction projects, are
shown therein.
STATEMENT OF INCREASES, DECREASES AND BALANCES OF INVESTMENTS. 'Schedule
1281. Investments were decreased in the amount of $500.00 matured.
6.
CASH AND INVESTMENTS IN CUSTODY OF THE CITY TREASURER. The total cash
and the total investments in the custody of the City Treasurer as at
Deoember 31, 1945 are shown at the foot of Exhibit "A". Under Exhibit
"Da and "E", which are discussed in the following paragraphs, the de-
posits comprising the Treasurer's cash balanoe and the partieular in-
vestments oomprising the Treasurer's investment balanoes are submitted
in detail.
CASH IN CUSTODY OF CITY TREASURER. - Exhibit aD". Under this exhibit is
shown a summary statement of the Treasurer's cash balance at the begin-
ning of the period under audit, the receipts and disbursements clearing
through the Treasurer's bank accounts during the year, and the Treasur-
er's cash balanoe at the close of the audit period.
Under Schedule 133", bank balanoes, as oonfirmed to the auditors by
depositories and reconciled to the balanoes shown by the Treasurer's
records. In acoordance with the customary procedure, the City's books
were not c~osed until a few days after the close of the year's in order
that all reoeipts and disbursements applicable to the year 1945 might
be entered. The deposits shown under date of January, 1946, on this
reconoiliation consist of colleotions applicable to the year 1945.
INVESTMENTS IN CUSTODY OF THE CITY TREASURER - Exhibit "Ea. Under this
exhibit, there is shown a complete 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 changes in investments
during the period.
Investments in the oustody of the Treasurer on June 20, 1946, were
verified by inspeotion and changes therein during the period fro~ De-
cember 31, 1945 to June 20, 19~6 were verified tu the auditor. Interest
cQupons on bonds were properly acoounted for, and the income from in-
vestments oollected during the period Was traced into the record of
cash received.
TAXES
The City's share of the 19~5 taxes collected by the Count~ Treasurer
was traced into the various Oity of Salina 1945 Fund Tax accounts, main-
tained on the records of the Salina County Treasurer.
From the records maintained by the County Treasurer and lIrithout a de-
tailed examination, it appeared that the County had diatribured to the
Oity, its share of collections during the year 1945, on 1iaxes assessed
during previous periods, and that these distributions weI'S made to the
City on the basis of the tax levies for the years in whic~h the collected.
taxes wsrelevied. It waS determined, also, that the Ci1iY credited
colleotions on delinquent taxes to the City Funds on the same basis.
During the year 1945~ the County remitted to the City, interest collected
on delinquent taxes whieh accrued after the date of the uale of property
for taxes.
The County Treasurer's allocation of sales tax residue t() the City was
scrutinized and found to be in accordance with the statut,es.
7.
The amount of $500.00 previously carried as "City Clerk's Revolving
Fund", has been transferred to the City Treasurer's aocount as of
December 31, 1945, per the books although the trandteJ? was not
actually made until January 2, 19~.
8.
SUMMARY OF ACCOUNTING PROCEDURE AND VERIFICATION OF RECEIPTS
AND DISBURSEMENTS OF CITY CLER.K AND CITY TH.EASURER
Receipts: The City Clerk and Director of Finance is the principal
collecting and accounting officer. All items of cash rl~oeived, except
taxes and i~frequent collections received directly by the City Treas-
urer, are handled first by the City Clerk. The Ci ty Cll~rk and City
Treasurer are provided with standard triplicate receipt forms numbered
by the printer and a receipt is issued for each indivi&lal'collection
made by these officers. The City Clerk deposits collect,ions made
through his office on the average of every two or three days, and a
test oheck of his records indioated that his colleotion!~ were deposit-
ed intact and promptly.
The City Treasurer reports each of his oolleotions sep~'ately to the
City Clerk and such collections are recorded on the Cle]~kls oash re-
ceipts record. The City Clerk I s records, indicated tha1i the City Treas-
urer had promptly deposited all sums of money coming in1io his hands.
Duplicates of receipts issued during the audit period b~r the City
Clerk and City Treasurer were traced into the Clerk's record of cash
received and the mathematioal aocuracy of that record was verified.
The auditor scrutinized the fund classification of receipts as shown
on the Clerk I s cash record, for verification of fund di!itribution and
the olassification of receipts within funds was test-chE~cked. Monthly
totals of fund receipts were traced from the cash rece~)ts record in-
to the fund ledger. The entries in the cash reoeipts r~~cord were also
traced into the receipts analysis reoord, and that recOl:,d was proven
to be mathematically correct.
Reoords of licenses issued and other available evidenoe of cash re-
ceived were also traoed into the Clerk's cash book. The collections
of the City Clerk were tr~ced into the Treasurer1s bank account.
-Collections of the Tree. surer w:ere also traced into his ,rarious bank
accounts. The three local banks were approved as depos~Ltories by the
Governing body on June 19, 1933.
A count of cash on 'hand in the office of the City Clerk was made on
January 2, 1946. Cash on hand, applicable to 194-5, as of the date of
t1;).e cash oount,. plus subsequent au, dited receipts of oash applicable
to the year 19~5 were determined to have been deposited in January,
1946. These 1946 deposits were entered on the books as at December
31, 1945.
Cash on band applicable to the year 1946, as at the date of the cash
count, was compared with the reoords of cash received f()r the year
1946. The duplicate receipts indicated that a portion c)f the 194-6
collections on hand as at the date of the cash count we:~ received by
the City during the year 1945. The City Clerk did deposit these
advance collections, setting up an account therefor.
9.
D1sbursements: Cla1m vouchers paid during the audit period were exam-
1ned by the auditors. The add1t10ns and extens10ns on claim vouohers
were test-checked and a few errors, each 1nvolv1ng only a small amount
were noted. Cla1m vouchers were traoed 1nto the Clerk's 'warrant re-
gister, and the fund distribution was test-cheoked. Themathematioal
accuracy of the City Clerk's warrant register was proven and the fund
totals of each appropriat10n ordinance were traced 1nto the fund ledger.
Postings were test-checked from the Clerk's warrant register to the
disbursements analysis record and that reoord was proven to be math-
ematioally correct.
The City uses a warrant form for mak1ng disbursements, which becomes
a check on being signed by the City Treasurer. The Treasurer uses a
rubber stamp fac similie of h1s signature for th1s purpose. Cancelled
oheck~ were exam1nedand checked to the appropr1ation ordinance, record.
. FUND LEDGER: The City maintains separate fund accounts for the cash
and 1nvestments of eaoh City fund. Postings to the Fund Ledger were
traoed from their souroe 1nto the Fund Ledger, and the mathematical
acour~cy of the ledger was proven. Fund Ledger balances were oomputed
and a trial balance was abstracted from that record.
TREASURER'S RECORDS: The Treasurer's record of cheoks issued and de-
posits and bank balanoes 1s maintained by a bookkeeper in the offioe
of the City Clerk. This record was not maintained by funds as it 1s
required under 12-1016 GS 1935.
CLERK OF THE CITY COURT
STATEMENT OF RECEIPTS, DISBURSEMENTS AND BALANCES OF CASH -,,;Exhibit fiR".
Exhib1t1 'H" sets forth the cash balances 1n the custody of the Clerk of
the C1tyCourt, at the beginn1ng and end of the aud1t per'iad, together
w1 th Reoe1pts and Disbursements during this period. Theele figures are
taken from the records of the 'Clerk of the C1rt Court'.
At the foo;of Exhlb1 t 'H' 1s' a summary shown of fees on hand and cash
balances as at December 31, 1945.
Reconci11at1on of the 'Clerk of the Court's' cash balanoos at the Farm-
ers Nat10nal Bank, Salina, Kansas, 1s shown on Schedule "36', oancelled
cheoke were exam1ned for s1gnature and endorsement. The Clerk of the
C1ty Court mainta1ns a record of cash rece1ved and disbursed, a ledger
of oases and a monthly reconc1l1ation of cash balances w~L th the cash
balance.
Verif1cation was made by eompar1sion of oanoelled checks w1th disburse-
ments as recorded: by proof of monthly foot1ngs by add1t:Lons; by ad-
d1tion of dup11cate rece1pts by months and eomparision of such totals
w1th amounts recorded and by test-check of individual it,ems of the
record; by ver1fi~ation from the records or reports of C:1ty and County
officials as to amounts shown pa1d to them; by test-check1ng of items
of receipts as to amountsshown paid to them; by test-checking of items
of receipts and d1sbursements to the Dockets.
10.
Your attention i8 again. called to the fact that amounts o:n the fee
schedule are not, in every instance, the amounts specifie,i by (28-127,
128, and 136) G. S. 1935, though uniform. A list of Casle Balances are
not se~ forth in this report, since it is a part of the Clerk's perma-
nent records.
POLICE COURT FINES AND FORFEITURES
A Police Sergeant acts as collections officer for the Judge of the
Police Court. Entries on the Police blotter show the amollnt of the
Appearance Bond deppalted; fine imposed or other disposit.lDn of the
Kase; fine collected or paid by work; and other informatil)n regarding
the oase. Receipts for fines paid are issued from a dupllcate receipt
book, the duplicate being retained.
Cash, as received, in fines and Bond Forfeitures, is placed in numbered
case envelopes which are accumulated until the end of each month, when
they, together with other similarly numbered case envelopes oontaining
fines, workout, parole or dismissal evidence, are turned over to the
Polioe Judge, who reoonciles the cash and other items with his docket
records and prepares an analysis there of which he submits to the City
Clerk, together with the cash received.
The analysis of fines imposed for the year 191t-6, as prepared and sub-
mitted by the Police Department to the City Manager, was 'verified and
found correct. '
The cash analysis of cash received by the Police Departme:nt was, like-
wise, found correct as submitted.
SUMY.ARY OF POLICE COURT RECORDS t EXHIBIT II".
This exhibit shows the January 1, and December 31 191t-5,balances of
'~collected fines by .ear - 1940 and prior, 1941,42,1t-3 and 1t-4, together
with 1945 collections, paroles, workouts and dismissals flor each year
. and group ef years.
Verification was made by addition of the duplicate receipts by months
and oomparison with cash reported and paid to the City Clerk. Tests
were made from duplicate receipts to the envelopes and from envelopes
to tl.e Police Blotter. Each page footing of the Blotter was proven
and compared with the page analysis for eaoh month.. Summary of month-
ly fines and collections was made for the year 1945 from the Blotter
and compared with those reported to the City Clerk and City Manager.
Unused duplicate receipts were inventoried and a reoord of those
on hand is in our work papers.
.
11.
CITY BUILDING INSPECTOR
DEPOSITORY BONDS
OOMPARISON OF DEPOSITORY BONDS AND BALANCES ON DEPOSI'!' . Exh1bi t 1t Kn
under- this exhibit, the balances on deposit as at DecembE~r 31, 19q.5,
are compared with the amounts of depository bonds pledgee. by banks
as oollateral to seoure the payment of these deposits. 'l~he local
banks have pledged United States Government or Kansas MUI!Licipal bonds
as oollateral for deposit of publio moneys. The governiIlLg body does
not approve depository bonds as required under 13-2107 G. S. 1935
Supplement. The auditor ascertained that depository bonds pledged
by banks adequately secured the deposits as at December 31, 19q.5,
and it appeared that deposits were adequately secured at all times
during the yea:r.
Deposi tory bonds held. for safe keeping in local banks ancl receipts
evidencing depository bonds which are held for safe keeping by out
of town banks were inspected by the auditor. Depository bonds held
for safe keeping by out of town banks were confirmed by correspondence
with those banks.
INSURANCE
FIDELITY BONDS IN FORCE - Exhibit "LI. Fidelity bonds ill force as
at Deoember 31, 19q.5, as detailed under the above exhibit, were in-
'Bpected by. the auditor and cheeked to the statutes and to the Oity
Ordinance to determine that such bonds met satutory requlrements as
to type, amount and approval. All fidelity bonds except those of
the Clerk of ~eCity Oourt and the Marshall of the City Court are
in custody of the Oity Clerk and Director of Finance. The bonds of
the Clerk of the City Court and the Marshall of the City Court are
.1-" ~~
12.
in custody of the ~ounty Clerk as is provided for under 20-1!f.20
and 1~21 and 80-20~ and 205 G. S. 19350 The bonds of the Marshall
of the City Court 1s drawn in favor of the state of Kansas and/or
Saline County, rather than in favor of the City of Salina. The
liability if Surety Companies on all fidelity bonds was confirmed
by cOIJrespondence with the Home Office of Surety Companiel~, and
it was asoertained that each of these Companies was authoJ?ized to
do business in the State of Kansas.
Continuation certificates are still issued at renewal dat1e by some
Companies, and it is recommended that, instead, new bonds be secured.
INSURANCE IN FORCE _ Exhibit "M". Under this exhibit, there is shown
a S11mmsJ."Y statement of insurance coverage on th6- various :properties
owned by the City, together with the amount of the annual premuim
on these policies, and other pertinent information. policies are
issued, in most instances, to cover a period of either three or five
years. The amount shown as at the annual premium represents the
portion of the total premium applicable to one year's insurance.
The property listed under the heading "City Building and Contents",
is insured for a total of $160,590.00 by twenty-two insurance oomp-
anies. All of the policies in this group bear a ninety percent 00-
insurance clause.
The Memorial Hall Building and the contents of that build.ing are
insured for a total of $153,000.00 by twenty-four Insurance Companies.
Eaoh of the policies in this group contains a ninety peroent 00-
insurance olause.
Insuranoe covering on miscellaneous properties of the Ci1iY which
are not included in e1 ther of the above groups is shown fJeparately
under Exhibit "MB. Bo insurance is carried on the follo1fing:
1. The Public Liability and property Damage Insuran()e on
City buildi~gs and premises, except the Memorial Hall.
2. public Liability and Pro.perty Damage Insurance Oltl auto-
mobiles and trucks, including fire truoks.
3. Workmen's Compensation Insuranoe.
It was determined that insuranoe companies writing insurance on the
ICity property were authorized to do business in the state of Kansas.
ACCOUNTS RECEIVABLE
STATEMENT OF ACCOUNTS RECEIVABLE - Exhibit "M". Amountis due 'to 'the
varioUS funds of the City as a~ December 31,19~5, as cletermined
from records of acoounts receivable and from other Spul:'oes are clas-
sified under this exhibit. The auditor did not make all independent
verification with debtors as to the correctness of the amounts shown
as receivable. This exhibit does not include unpaid taxes.
13.
ACCOUNTS PAYABLE
Accounts payable are elas.ified by funds under "Exhibit "C". The
amoUnts included as liabilities were determined from inspection of
the Records maintained by the City Clerk's Office.
STATEMENT OF BONDED INDEBTEDNESS,- EXHIBIT .. (~
This statement presents, in detail, the bonded indebtedness of the City
of Salina, at Deoember 31, 1944, anct December 31, 1945, t,ogether with
bonds issued and bono_s retired during 1945. The followiJlg is a summary
,of Bonded indebtedness classified as to the type of Bondl3 outstanding:
Total
Outstand,ing
1-1-4:2
$ 188,500.00
90,392.35
31.000.00
$ 309.892.35
I s su ed
1945
Retirled outstanding
194~ 12- 31-1+2-_
$ 49,500.00 $ 139,000.00
General Bonds
Special Improvement
Bonds
Waterworks Bonds
$
23,505.66
94,933.28
18, 96J-I-. 73
31.000.00
$ 23,505.66 $ 99,4-6l:t-.73 $ 233,933.28
The following statement shows the maturity date of Bond..s Outstanding
December 31, 1945:
Year General
Due Bonds
Ci ty' s Share
Speoial Bonds
Total
Property Owners Grand
Share Special Bonds Total
19~6 $ 49,000.00 $ 8,638.20 $ 57,638.20 $ 15,635.00 $ 73,273.20
19~7 39,500.00 7,229.82 46,729.82 16,0~7.72 62,767.54-
194-8 25,000.00 7,229.82 32,229.82 16,03'7.72 48,267.54-
1949 18,500.00 1,425.31 19,925.31 9,199.69 29,125.00
1950 7,000.00 1,058.4-6 8,058.46 3,866.54 11,925.00
1951 985.53 985.53 2,939.4-7 3,925.00
1952 119.93 119.93 1, 5}3. 07 1,650.00
1953 1,000.00 1,000.00
1954 1,003.00 1,000.00
1955 t 1,,000.00 1.000.00
Totals $ 139.000.00 $ 26.687.07 $165.687.07 $ 68.2~6.21 $233.933.28
General Bondsl amounti~,OOO.OO and Special Impro'vementaBonds,
amounting to ,26,687.07, outstanding December 31, 1945 are payable out
of the prodeeds of the "Bond and Interest" tax levy.
The Property Owner's share of Speoial Improvement Bonds, $68,246.21, as of
Deoember J1, 1945, as payable from speoial assessment tax levied against
property benefitted.
All Water Department Bonds were retired during 1945.
The following sch6Q~le shows the Bonded Indebetdness outstanding, at the
close of each of the last ten years.
1936$ 1,313,567.86
1937 1,141,800.00
1938 1,145,480.02
1939 1,005,288.4-0
1940 830,732.49
1941
194-2
1943
1944-
1945
$793,266.26
564,990.09
429,750.00
309.892.35
233,933~28
14-.
RECONCILIATJ:ON OF THE CITY OF 8ALJ:NA, ~'ISCAL AGENCY ACCOUNT - SCHEDULE
"32ft. The balance shown as unpaid December 31, 19~5, ru~s been con-
firmed by the State Accountant. Cancelled bond.a and coupons paid
by the Fiscal Agency du.i:lng the year 19~5, were carefully examined and
checked against bond record, and found. to be proper charges.
TEMPORARY NOTE INDEBETEDNESS - Ex.hibit lip". This statement shows the
amount of the City owed at the beginning and close of the audit period,
together with changes occurring during the year. These unpaid notes
are owned by the Waterworks Department and will be repa:Ld out of the
~ proceeds of a bond ,sale.
AUDIT ADJUSTMENTS: Adjusting entries eh9wo in Exhibit Il(~" have been
placed on the books.
MINUTES AND ORDINANCESt The minutes of the meetings of the governing
body during the audit period, ordinances enacted during the period,
and the 1939 revised ordinances were reviewed for matter pertaining
to the audit. The minutes appear to be complete and in good order.
During the course of the audit, explanations of various matters were
obtained from officers anct employees of the City. I wish to. express
my appreciation for tha ce-operation end assistance of l~ll those
with whom I came in contact.
CERTIFICATE
I certify that, in my opinion, subject to the foregoing comments, the
accompanying exhibits and related schedules properlY re:f'lect the fi-
nancial condition of the City of Salina, Kansas, as at December 31,
19~5 and the results of its operations for the period flr'om January 1,
1945 to December 31, 19~5, inclusive.
I further certifY that, subject to the c01llIlents pertain.ing to the
Waterworks Department Fund, as shown on the pages immedlately follow-
ing Exhibit "Q," of this report, the exhibits and schedules pertaining
to the WaterWorks Department Fund correctly reflect the financial
condition of that Fund as at December 31, 19~5, and the results of
the operations of that Department for the period, Janua:ry 1, 1945
to December 31, 1945, inclusive.
Respectfully Submitted,
DEWEY N. TURNER, e.p.A.,
By
Licensed Municipal Public Ac-
countant in ch.arge of &hi ac-
tively engaged on this audit.
t
Fund Investment Accounts:
Trust and Agency Aocounts
Waterworks Fund
Total Investment Fund
Total Oash and Investment Funds
Oash in Oustodyof Oity Treasurer
Investments in Oustody of Oity Treasurer
Total -
ll-l. 000. 00
12g:S58.91
16 58.91
502.25~.6~
335.89 .7
166.358.91
502.253.67
Total General Fund
Fire Department Fund
Park Department Fund
),{elliOrial Hall Fund
Sewage Disposal Fund
General Improvement Fund
W~ter. Light, Heat and Power
Bond and Interest Fund
Band Fuhd
Library FUnd
Airport Fund
Bindweed OontRol Fund
Trust and Agency Fund
Waterworks Department Fund
Oemetery Fund
Public Health Nursing Fund
Oo~demnation Fund
Oonstruction Fund
Street Alley and Sewer
Inoome Tax Withheld
Street Machinery Fund
State and Federal Tax
1946 Advanoe Receipts
Total - All Funds
Increase
Swimming Pool)
335.894-.76
Fund
Fund
74-.315.95
13,078.35
22.062.55
7,622.21
5,708.33
4-.735.24-
7,874-.26
19.350.23
902.84-
6.4-73.24-
5.605.06
54-3.17
24-.907.79
117.481.77
6.651.68
272.75
25.29
6.726.73
9.5.70.37
..'986.95
1:000.00
102.502.52
4-3,71j.1j..02
16,010.81
6,500.00
1,74-8.73
2.069.00
783.639.26
123.4-89.25
52,84-1.60
24-.565.93
6,387.73
12,167.23
25.576.02
25,4-50.32
109,4-72.70
5.559.03
13.001.12
2.393.01
1,396.24-
20,658.01
180.328.38
5.080.23
2.696.88
Fund Oash Accounts:
General Fund:
Administrative and Finance Department
Police Department
Street Depar~ment
Engineering Department
11.4"" T_..._~...+"'....."", T\~n""'+_~""+
_.~ .I...."O}l.................v~ """'y-'" ...ouv........
Legal Department
Building Department
Garbage and Rubbish Removal
29,506.07
19.640.81
2.395.4-7
5.892.32
'1.1\11\.07
3; 516: 67
935.29
8.752.35
5.339.70
1\.liAA.-:>A
3:i56:i~
3,8119.91
24-,81j.1j..78
32,201.20
4-7,632.74-
$
SUMMARY STATEMENT
Fund
BiiliiiCes
January 1.
1945.
$
KANSAS
OITY OF
SALINA
Fund Receipts
Oash
ReC'eIPts
INVESTMENTS
Fund Disbursements
Oaeh
Disbursements
$ 27.034-.14-
48.238.27
2,395.4-7
7,018.83
'>; /';01 11'1
~; 408: 25
. 695. 71
23.623.26
120,035. 40
42.357. 48
31.017.13
5,079.06
12.354-.82
26.978.27
24-.04-2.67
106.533.30
5,750.00
17,983.13
33.4-3
10.751.4-3
159.23O.A6
6.756. 6
2.700.00
103.119.16
46,062.38
15.663.4-6
1,748.73
738.197.4-7
Decrease
500.00
2.069.00
381.336.55
77.770.30
23.562.4-7
15,611.35
8.930.88
5,520.74-
3,332.99
9.281.91
22.289.63
711.87
1,4-91.23
7,964.64
1. 939. lJ.l
34-.814-.37
138.579.39
4-.975.05
269.63
25.29
6.110.09
7,252.01
1, 3~1J.. 30
7.500.00
4-.213.19
/'; 11m '11'<
3;264:56
89.4-9
9.973.87
34-.733.13
19,035.28
$
Exhibit
1
· An
1
l6.
Bxhiblt "B"
CITY OF SALINA~ KANSAS
COMPARISON OF RECEIPTS WITH THE BUDGET
January l. 1945 to December 31. 1945. Inclusive
Tax Levying Funds:
General Fund:
Administrative & Finance
Department
Police Department
Engineering Department
Milk Inspection Department
Legal Department
Building Department
Garbage & Rubbish Removal
Total Re-
ceipts-See
Exhibit "III
$ 32,20l.20 $
47,632.74-
5,339.70
6,465.28
3,156.14
3,849.91
24, 841+.78
Antic i-
~ted
Receipts
l7,OlO.72
39,056.27
5,067.32
6,l56.79
I, 505. ~.3
3,632.26
24,156.83
Total-General Fund 123,489.75 96,585.62
street, Alley & Sewer Fund ~3,744.02 40,838.62
Fire Department Fund 52, 84l.60 50,086.06
Park Fund 24,565.93 26,729.42
Memorial Hall Fund 6,387.73 6,387.99
Bewage Disposal Fund l2,l67.23 1l,253.~5
General Improvement Fund 25,576.02 24,l25.28
Water,Light,and Heat Fund 25,450.32 24,187.00
Bond and Interest Fund 109,~72.70 10l, 772. 95
Band Fund 5,559.03 5,280.0l
Library Fund l3,OOl.12 l5,716.52
Airport Fund 2,393.01 2,935.72
Bindweed Control Fund 1.396.24 l.31~.77
Firemen's Pension Fund 5,~~8.65 5,032.80
Cemetery Fund 5,080.23 3, 62lo58
Public Health Nursing Fund. 2,696.88 2,522.04
Police Relief & Pension Fund 6.229.11 5.681.22
Total Tax Levying Funds $ 465,480.23 $ 42~,071.05
Non-Tax LeVYing Funds:
Trust & Agency Funds:
Firemen's Relief Fund
Withholding Tax
Cemetery Endowement
State & Federal Tax
Hillerest Memorial Trust Fund
Hillcrest Memorial Endowment
Fund
Waterworks Department Fund
Construction Fund
1946 Advance Receipts
MaChinery
4,041.34
l6,OlO.8l
675.00
l,748.73
3,645.00
638.25
lao, 328.38
102,502.52
2,069.00
6~500.00
Total Non Tax Levying Funds $318~15i.03
Total Receipts $ 783~639.26
Amount of Amount of
GBila.ge-t- Budp:et De:
Surplus ficiency
$ 15,l90.48
8,576.47
272.38
308. 1~9
l,650.7l
217,65
687.95
26,90~.13
2,905.40
.2, 755. 5~
$2,163.49
.26
913.78
l,45O.7~
l,263.32
7,699.75
279.02
2,7l5.~.()
5~2. 71
8l.47
395.85
l, 4.58. 65
l74.84
548.5~
$ ~l,409.18
Income Tax Withheld
State & Federal Tax(Sw1mming P
Street Machinery Fund
Trust and Agency Funds:
Firemen' s Relief Fund
Waterworks Department Fund
Hillcrest Memorial Endowment Fund
Hillcrest Memorial Trust Fund
Oemetery Endowment Fund
Oonstruction Fund
1946 Advance Receipts
Oondenmation Fund
Total Non-Tax Levying
Funds
Total
All
$ 289.735.02-
$ 738,197.~
Funds
2.14-7.69
159.230.76
1.325.25
103.119.16
5,662.00
138,579.39
1,174.65
5,720.75
1,176.34-
6.110.09
2,069.00
25.29
$1Q2,351.83
$ 381,336.55
15.663.46
1.748.73
6,500.00
001)
t-t29.2u.e2
1,334.30
Street. Alley and Sewer
Fire Depantment Fund
Park Depai\tment Fund
Memorial Hall Fund
Sewage Disposal Fund
General Improvement Fund
Water,Light.Heat & Power
Bond and Interest Fund
Band Fund
Library FUnd
Airport Fund
Bindwel~ Control Fund
Firemen's Pension Fund
Cemetery Fund
Public Health Nursing Fund
Police Relief and Pension Fund
Total Tax-Levying Funds
Non-Tax Levyin~ Funds:
$
4-48. 962. l!,2
6,300.00
6.756.86
2,700.00
978.49
$
31.196.04
$ 447.181.62
6,300.00
6,776.76
2,700.00
978.1].9
591.51
507.393.00 60~il1~~8.211,984.72
,
, ,
1.334.30
7,500.00
7,500.00
5,662.02
138,579.39
1,174-.65
5.720.75
1.176.34-
6.110.09
2.069.00
2~.~
$ 168,01 .5
$ 350,086.96
29.915.29
1.334.30
Fund
39.562.38
42,357.48
31,017.13
5,079.06
12.354.82
26.978.27
24,042.67
106,533.30
5,750.00
17.983.13
33.43
375.75
4,655.00
8,237.67
1,513.89
1.256.45
201.11
3,263.54
1,880.51
2,096.47
395.65
4,961.57
3,217.28
5,700.55
2,024.76
6,425.67
1,778.94-
2.201.13
34,541.99
46,544.14
31.785.44
11,303.62
10,870.22
25,097.76
24,147.33
106.533.30
5,750.00
13.328.13
4,995.00
41,090.00
54.950.00
37.061.00
11.575.00
12.520.00
25,295.00
27.015.00
115, 682.19
5,750.00
16,655.00
5,000.00
1,600.00
5,715.00
8.326.81
2,700.00
1,570.00
3,326.87
5.00
1.600.00
( 585.00)
1,550.05
6. 54<l. 01
8,405.86
5,275.56
271.38
1.649.78
197. 24
2,867.67
9, 14<l. 89
7,252.01
23,562.47
15,611.35
8.930.88
5,520.74
3,332.99
9,281.91
22,289.63
711,87
1,491.23
7,964.64
1.939.41
9.981.42
4,975.05
269.63
11.099.19
182.069.43
395.65
4,961.57
3.217.28
5.700.55
2,024.76
6,425.67
1,778.94
2,201.13
4.034.73
17,861.92
13.586.59
2,505.21
3.741.80
3,332.99
7.080.78
22,289.63
711.87
1,491.23
3,003.07
1,939.41
9,981.42
4,579.40
269.63
11.099.19
Fund
Tax Levyin~ Funds:
G'eneral Fund:
Administrative & Finance Department
police Department
Street Department
Engineering Department
1.K-l 1 lr Tn CT"\oroT.-\ nn n~T\DT"+.mont.
L~ga1 -D;p;;t;~~t. - -l'- ------
Building Department
Garbage and Rubbish Removal
Total - General Fund
$ 27,034.14
48,238.27
23,954.47
7,018.83
">;_ h?1.lL7
3:~8:25
4,695.71
23.623.26
$ 120.035.4D
$
17.85
3.195.46
7.715.70
2.516.21
350.28
1.293.82
187.08
155~OO
15.43
824-.14
$ 3.209.74
930.40
1,333.';l2
105.55
.30
$ 25,4-48.33
49, 221, 71
1,101.65
6,937.31
">; lu;'<;,07
3:408:25
4.693.29
21,251.~
$ 115,529.
$
32.099.00 $ 6,650." $34,733.13
50,999.00 1,777.29 19,035.28
(1,101.65)
~5'0 1,675.20 4,213.19
'7 ~!:;,f) n('\ ~ AA~,,~ h. 1I M rrP..
.,-"-'v.""'..... -","''''''."....,." ""'J-T..........,......,
4-.030.00 621.75 3,264.56
4-,430.00 (263.29) 89.49
2t,34~.50 6.09~.56 9,973.87
3 .86 .00 $19,33 .56 $77.770.30
15.4-3
824.14-
$'3.209.74
105.55
''''
....v
930.40
1,333.72
--q:;I07. 64
t:: 11,cr.. nO
v, ""t'UV. c.u
3,264-.56
74.06
*,1~.73
$ 7.5 .56
33,802.73
17.701.56
Total Dis-
bursements
Exhibit "AN
$
OF EXPENDITURES AND ENOUMBRANOES -
January 1st. 19 to December 21
Less En-
CUiiiOranc es
1-1-lJ::i
$
Plus En-
Oiiiii'brances
12- 31-J5
$
Ohar~eable
to 945,.
Budt1;et
$
(Over) ~
1945 and under Balances Less Fund
Budp;et Budget 12-31-4:~_ Liabil1 ties
$
UnencumbeI'-
ed Fund
Balances
STATEMENT
CITY
OF SALINA
KANSAS
OOMPARED WITH APPROPRIATIONS
19 Inclusi ve:
Exhibit
17.
NC"
18.
E~:hibit "D"
CITY OF SALIBA, KANSAS.
CASH IN CUSTODY OF CITY TREASURER.
December 3l~ 1945. .
Balance - January l, 1945
$ 335,894.76
Receipts:
Fund Cash Receipts(Per record of City Clerk)
Total to Account For
783,639.26
lll9,53~.02
Disbursements:
Fund Cash Disbursements(Per record of City Clerk)
Balance - December 31~ 194-5
738, 197.11-7
38l.336~55
Balances - December 31~ 1945:
The Farmers National Bank, Salina~ Kansas
The Planters State Bank " n
National Bank of America R R
l22,760.30
144,084.73
114. 4.91. 52
Total Balance
381 37,.~ ,^ h
, ~b.. ~)J
Total all Investments
.-
$ 125,358.91
1J:66, 3~8_. 91
~
'"
'-P
67,014-.68 !t
67, Oll.~. 68 $
--
63.450.34-
63illo.~iI:
-,vat6rwol'ks Funci:
---dl t~T-of SalinB.,
Ci ty of 3alin&,
City of Sa~ina,
City of Salina,
U. S. Bonds
City of t;alif.,,-,
Oity of Salina,
Oi ty of Salina,
City of Salina,
Oity of Salina,
Oity of Salina,
Oi to' of Sal ina,
City of Salina,
C1 ty of Salina,
City of Salina,
City of Salina,
City of Salina,
Ci tv. of Salina,
City of S&..~in8.,
Oity of Salina,
Oity of Salina,
o i t;,- o:ll Salina,
Total Waterworks
Investments
ii:ansas
Kansas
K8_nsas
ICansas
Kansas
Kansas
Kansas
Kansas
Kansas
Kansas
Kansas
Kansas
Kansas
Kans8s
Kansas
Kansas
Kansas
Kan88.S
KaI18[';.s
Kansas
K&l13:iS
Temporary
~
II
Bonds
Bom:a
Tempcr8.r~ Notes
II II
II
II
Bond
n
#4
#5
#6
#7
#8
#9
#10
#11
#12
#13
#14-
9-1- ~2
11-17-+2
2-16-43
42
42
8-22-44-
10-17-44-
12-39-44-
12-19-41~
5-1-411-
5-1-411-
3-24-45
4-17-45
6-19-45
6-19-45
8-21-45 .
9-18-45
11-14-45
11-14-1-1-5
12-18-4-5
12-18-4-5
12-18-45
5-1-48
5-1-48
1
1
1
1
1
1
1
1
1
1
1
1
1~&2
.1
1
11-
11
11
II
P-129
P-130
5,000.00
5,OJ0.00
13, ()4-7.83
20,625.00
50,000.00
2,882.35
7, 94-1. 80
8,821.49
5,273.09
6,197.19
570.16
$
6,086.05
3,333.00
2,358.84-
982.15
!J-83.26
1,280.95
7,774-.52
22,74-7.00
1,476.48
5,486.85
15,278.58
2,882.35
7,941.80
8,821.4-9
5,273.09
1,697.19
142.54
6,086.05
3,333.00
5,000.00
5,000.00
1(,,01.1-7.83
4,225.00
2,358.84-
982.15
11-83.26
1,280.95
7,774.52
22,4-74.00
1,4-76.48
5,1.1-86. 85
15,278.58
!; 128,823.25
169, )'23. 22-
4,500.00
427.62
16,400.00
50,000.00
Total
Truilt
&;
Agency
Fund e
Temporary
"
l:ote
"
__9-'-2Q~ 00
~=iI:40~?~g
---$
-----
---
500.00
6. 500. 00
~ ~')J500.00
1illcrest ~eillo~i~l Fund
U. S. TreaSu.I;'- Bonds-
6-44-
1952-54
2
Cemetery Endowment Fund
-U:-S. Treacury BonQ8
Total Fi:.'amen
a
Relief
Fund
6-44-
1952-54-
2
~
7,500.00
~ 3,000.0(1
~ooo.<Xl
~7.000.0()
7,500.00
.'1; 2,500.00
24,OJo.on
Ii: 26,500.00
U.
S.
Govt
Bond
2-1-4)~
~.2-1-
1J-3-50
l+}
15-20
C-1947
;;
',I
500. 00
Firemen
Ci""y
Iasued By
s R02.~ef ~~ni:
Salina, Kansas
Internal Improve-
ment (Flood Control
of
'T:r?8
Date
Due
Rate
Bor~J. or
Certificate
Numbe!:~
Balance
-1-1-45-
Change!!
Incre&.ses
1945
. Decreases
BalMCS
~49
KANSA12
IWVESTII)i:NTS ;m CUSTODY OF CITY T:-,EASU:~ER
December 3L 194-5.
CITY OF
SALINA
Exhibit
E"
19.
~13. ~30. !!5
':----1,526~~
$~~_.~~
--
.~ 8,757.02
-
~ ( 4-7.72)
Total
General Improvement
Street and Alley
Fire Depccrtr:-.ent
PBrlt
Librery
3c.nd
Bir.c.weed
Bono w:d Interest
Dewage I) is~c sa~
We.ter, He[;.t, Li~j1t '"
POri2r
Public Hcqlth Nurse
?olice P€nsicr.L 0.1J.\..-;.
".,;lief
Firemenl& Pension
lIe1Lc:;."':i.s..l He.ll
Air'Durt
Spacial PavinG
Sev:er
By Pass
Bindweed
-
Jl. ....."
'1-.2<:2.232.27
3,910.17
3,062.89
2, 55? ~~
2,190. ;)0
9, ?!j.L;.. 32
1,C23.51
2G0.89
832.50
3.00
--
it 219.82
2.06
1. ~l
l.li-O
1.16
"
,~
216. 90_~
2.-66
2.08
1.80
1.50
322,235.12
3,909.57
3,062.42
2,655.89
2,198.22
9, 24-~-. 32
1,823.51
260.89
835.50
~
:;,">12.72
2,986.'j9
2,590.1J
2,143.68
S,1+62.IJ3
1. 612. 85
201. 66
594-.4-5
31. 70
24-.84-
21. 54-
17.83
66.35
51. 96
45. (16
37.30
65e.19
215.67
58.93
237.75
98.05
76.80
66.60
55.13
658.19
215.67
58.93
237.75
1.20
.87
.82
.59
124-.10)
5.01
.30)
3.30)
6.20
. .98
19, iJll.37
2.208.30
22,672.17
::;0,095.65
4-2,724-.58
l?,l73.63
10,099.24-
~~, 1!)13. 37
1,34-1.53
97,389.06
9,2d8.48
1
11.94-
15.86
22.50
6. If:>
" ""
2:34
. 71
F,1. 29
- l!-~ 8~
o
1
)43
16
13.~F
1.50
66.
6.
15.
20.
~9.
8.
6.
3.
40
45
03
28
86
02
~l
17
31
19,808.34-
2,207.95
22, 668. 71
30,091. 06
4-2,718.05
1:) , 171. 77
10,097.70
1J 1Jll? 69
i; 34-1. 33
97,374-.18
9,287.06
10
2
22,107.39
29,34-6.05
In, 660. 50
11,870.34-
'f,8)j7.6!l
4-,332.73
1,308.13
94-,963.61
9,057.J9
~l'l
153
55
160.61+
17.91
183.84-
24-!!-.03
3!:6. !'4-
98.71
81.89
36.03
10.88
789.60
:::.32
336.10
37.I!e
384-.64-
510.59
724-.8'f
206.53
171. 311
75.38
22.76
1,652.26
157.58
lS'6.74-
55.39
568.48
754-.62
Ci71.?!',
305.24-
253.23
111.41
33.64
2,4-4-1.94-
232.90
7.16
9.61
13.73
3.81
3.17
1.'1-5
.44-
31. 37
3.03
Int~~gible)General
Tanglble )
Total General
~ 1l,817.07
34 178.69
$ l!5;995~7C
Orig,inal
~ Tax_ll-01[
,~
jo
'"
A.dd i t:~ nns_
59.7?
18.01
77.73-
~bQ t cmer~~E_
j 1'~-. 2:>
23.22
$ 37.!J7
~ 1l,862.54
""" '7" !LA
-~-....;. ...-
$ 'lb, 036.02
Mll'ocS!c.82
~E.x ?~oll
---
$
..
.)
Collected
~i--
C<).rre~!lre!:.
:it
.
>
Y!~~.s_
108.03
_-111.:.1!!
3'85.17
~
579.86
579.86
Tax
S3.1e
dI,
108.0'"
857.00
965.03
m......+_'
.J..V lJ~<."":'"
l'nl)~j,sL
~ (9.'J:!:6)
Co. Tr:ee_surer
LOD~
( Sh ..9J::!-.L
p
CITY 0:<> SALINA, KiL"J3&
~Y_;'::!) RW~NCIhJlo.'IT9lLQLl-21!-4 TAl
SH<['f'~~~ TA::E:S ASSESS~!; &: i:9jd--CT:cD TOG-~13;<2{ :;:].111 UNi_OLLECT~
BALAPCS8.-
P. Tax
ROLL
Ex!1ibit
FI!
20.
CITY OF SALINA KANSAS Exhibit "G"
STA TEMENT OF TAXES RE:CEIVED FROM THE COUNTY TREA8URER_
SHOWING YEAR C ~NT & DISTRffiBUTION TO FUNDS ON BA S OE ASSESSMENT
t 19~5 to December 31, 19~5,
Inclusi va
Year Levied
---
1943 & Prior 1944 Total
Ad Valorem Tax
General Fund:
Tangible t 878.87 $ 33,551. 45 $ 34.430.32
Intangible 133.20 11.827.68 11,694.48
Total General Fund 745.67 45,379.13 46,124.80
Fire Department Fund 752.92 - "41,940.11 42.693.03
Park Department Fund 301.24 11,950.02 12,251.26
Memorial Hall Fund 61.87 2,607.49 2,669.36
Sewage Disposal Fund . 162.03 9,117.99 9,280.02
General Improvement Fund 229.31 22,255.76 22,485.07
Water, Light, Heat & Power Fund 447.26 19,447.46 19,894.72
~neral Bond & Interest Fund 1,967.76 95,600.96 97,568.42
A1rPo rt Fund 20.30 2,158.06 2.178.36
Band Fund 98.34 4,361.81 4-,460.15
Bindweed Control Fund 9.65 1,316.91 1,326.56
Firemen's Pension Fund 87.87 3,006.54 3,094. )+1
Cemetery Fund 27.61 27.61
Public Health Nursing Fund 39.74 21.68 2,207.74
Street, Alley & Sewer Fund 395.89 29,543.01 29,938.90
Library 238.08 9,913.74 10,151.82
folice R~lief & Pensions 41.63 3,838.30 3,879.93
Total Ad Valorem Taxes $ 5627.17 $ 304,605.29 $ 310,232.16
SpeCial Assessments 72.16 594.45 666.61
Weed
Sewer 202.16 1,612.85 1,815.01
Paving 1,152.84 8,462.03 9,614.87
Street Lighting 3.07 3.07
By Pass_ 10.49 20a..66 ---1.21.17
Total Special Assessments Collected $ 1.419.74 $ 10,870.99 $ 12.290.73
Total Tax Collections $7,046.91 $ 315,476.28 $ 322.522.89
, -
21.
l
i'
i
t
j
22.
CITY OF SAL1Nh Y.ANSAS
Exhibit "E"
CLERK O~ TIlE CITY COURT
-----
STATEMENT OF RECEIPTSJ. DISBUP.SEMENTS AND B.U-,ANCES OF CASH
January 1, 19l!-5= to D~omber 31, 194-5J In'clusive~
Balance - January 1, 1945
~ 1,~27.36
Roc eiryt.s:
Cash Collected on Court Cases
Total Cash to account For
~ lJ.27. 93_
$ 7,855.29
Disbursements:
To City Treasurer
To County Sheriff
To County Attorney (Regular Fees)
To County Attorney (Soecial Fees)
To County Treasurer (Fines)
Cost Deposits
Other Court Costs
Jud.icial Council Fees
,fI,
<if
1,515.3'-1-
4-50.60
253.30
150.00
901.75
379.81
2,576.16
59.55
Total Disbursements
$ 6,286.51
1,568.78
Balance - December 31, 19~5
Total of Detailed Case Balances
as shown by Court Records
-.h.567.78
1.00
Difference
<'
f-
;;
r
~ 147.25
~ 358.00.
---
~---27 .00 _
---
~162.7h
_---L-
Balence - December
31, 1945
~ 323.00
~_5. 234. 50
....
~
8.7h
980.2
$
523.00
Tote,l Jrct1
Cask Collected on Fines
Fines Work~d Out
Fines Paro1eq and
Dismissed
its
294. 25
28.75
-:3. rrs
5.00
~2l,807.00
$1;20.368.50
" 176.50
1,262.00
a!;22,286.00
$20,
1,
813.75
210.25
262.00
Less
.fI>
',p
'"
4?
$
147.
25
Total to Account For
-
~L2..z.557. 50
$
989..~Q
$
523.00
$ 505.25
$21,811J..QQ.
$21,814.00
~_4___
Total Fines Imposed
1945
Balance - January 1,
1945
$ 5.557.
50
$
989.
00
$
523.00
$
505.25
~ 7,
574.75
1941 and PXio~
1942
J.943_
1941\-
1945
Total
CITY OF SALINA. KANSAS
SUM~ULqy OF POLICE COURT RECORDS
JA}rukqy 1. 1945 to DEC~f1BER 31~ 1945J.Inclusive.
Exhibit
II
I
23.
2~.
pITY OF SALINA, KANSAS
Exhibit "J"
SUMIVlARY OF THE RECORDS OF THE CITY BUILDING INSPECTOR
January I, 1945 to December 31, 19~InClUfJiVe_--
Collections for thee Year 1945
Building Permits
Gas Inspections
Plumbing Inspections
Electrical Inspections
Sign Permits
Taxi-Cab Inspections
$ 502.75
303.75
253.00
1~6.64-
5.50
57.00
Total Collections
Total Due the City Clerk 1-1-45
Total Due the City Clerk
Remitted to the City Clerk
$ 1,268.64
1.00
lJ 269. 6!J.
l,!68.14
Amount Due City Clerk 12-31-45
1.50
25.
pITY OF SALINA. KANSAS__
Exhibit "K"
COMPARISON OF DEPOSITORY BONDS AND BALANCES OF BEPOSITS
December 31, 19~5 ..
Name of Account:
The
Farmers
National
Bank
The
Planters
State
Bank -
The
Ne.t1Onal
Bank of
America
II. He Eberhardt, Ci ty Treasurer $ 126, 85~. 99 $ 128,105. '73 $ l27, 669.89
Chas. E. Banlter,City Clerk 500.00
W.J.Broom,Clerk of City Court 1,989.64
Tote.1
$ 128,844.63 $ 128,605. '73 $ 127,669.89
Less Portion of above balance
secured by F. D. I. C. -2,000.00
Balances To Be Secured by
Collateral
5.000.00
5.000.00
Required 70% Coverage
$ 123,844.63 $ 123.605. '1.2 $ 122.669.89
86,691.22 86.523.99 85,868.9~
Bonds Deposited by Bank as
Collateral
$ 150,000.00 $ l57.780.00 $ l51,000.OO
\
NE2me
J. H. ~.~oo re
Al Noyce
E. A. Ereon
H. C. Simpson
Lloyd VI. Price
Ellis J. Allison
Chus. z. BCi.n2o::cr
Earold E. Peterson
Henr:; 5. Eberh"-.c.(~t
Lois Todd
H. N. Ellis
Thorr:as L. Bayne
Carl fuaC Farlane
Police Judge
Building Inspector
City En(<;ineer
3-9-37
12-9-41
lJ.- 3- )14
Contineoue
Contineoua
Contineou s
5,
1,000.
1,000.
S.OOO.
00
00
00
00
Aetna Casualty and
Surety
D.S.Fidelity G~nrantec
D.S.Fidelity & Guaranty
!Yc.tiona:C Surety Corp.,
Baltimore
Hev' York,
Md.
. v
\j. ~.
City l,ianaser
Director o~ Finance and
City Cley'k
Deputy Director of
Finance & City Clerk
City Trt'asurer
Cashie~-~&terworks
Department
1-~-26
Contineous
000
1-29-40
4-211-115
7-l~2l
Contineous
4-:04-46
Contineous
5,000.00
50.000.00
Titlc_
City Com_~lissioner
Cit:r Commissioner
City Commissioner
City Commissioner
O:ty Commis3ioner
8-26-43
oDat~
Erf'eoL.2...Ve
4-19-1+3
4-9-45
4-9-~5
!j-~45
4-6-43
Contineous
Terlli
1L9-49
4-9-47
4-11-1t9
Term
Date
Sxndre1
..
.'1>
5,
5,
5,
5,
5,
5,
5,
000.00
St. Pp.ul-l~ercury Ind
..:.r:.€rican Suret:y- Co.,
lIa tione'.l
Surety
Co
st. Paul ),:inn.
Kansas City, 1.:0.
000.
.~~n.unl
000.00
000.00
000.00
00 O. 00
000.00
00
';::),...,.....;:;1 Tn,..",,...,;:;! P"p
~~_-=:..J...
Ohio Casualty Insurance Co
National Surety Corp.,
Na tional Surety Corp.,
Continental Casualty
U. S. Ficelity & Casue.lty
Company
Aetna Casue.lty & Surety
_.~.,- '- - -<:;,
Hart~ord,
Hamilton, Ohio
New York, N. Y.
New York, N.Y.
Chicago, Ills.
~:: .
Conn.
CIT" OF SALINA, KN~SAS
FIDELITY BONDS IF FORCE
Decemoer -3:tL-19!J-5.
Exhibit
"....
26.
Miscellaneous:
Fire Depp~tment Equipment
Dwelling and Gar2..ge (Dump Ground.)
Sewage Disposal Building and Contents
Sewage Disposal Building and Cor-tents
Ash Street Building and Contents
Ahrens Fox Fire Truck
International Squad Car
LR France Purr.par
Longfellow School
1936 Hudson Coupe
1930 Dodge Hose Truck
G. M. C. ChemicRI Truck
192~ Seagrave Ladder Truck
16 Motor Vehicles
Shop and Contents (Oakdale Park)
Airplane Hangar and Depot
City Building and Memorial Hall
. Boilers at ~e~orial Hall and City Hall
~velling and Bsrn-Gypsum Hill gemet~ry
Police Camera t
New G. M. C. Trucks (Garbage)
Pumper Truck
Fire Department L;quipment
City of 3aline
Ci t;y of Saline
Mess enger, Robbery Etc.
Safe and Bu~glary
Fire and Windstorm
Fire and Windstovm
Fire and Ext.Windstorm)
Hail and Windstorm )
Fire and Supplemental
Fire and Supplemental
Fire and Theft
Fire and Theft
Fire and Theft
(Fire and Theft)
(Fire and Theft)
(Fil'e and Theft)
Fire and Theft
Fire, Theft and ,Vandalism
Fire and Supple~ental
Fire and Supplemental
Public Liability
Boiler Expm~slon
Fire and Supplemental
Loss or Damage
Fire, Windstorm. Hail Etc.
1, '+50.00
1,500.00
Value
5,000.00
500.00
25 to 300,000.00
10.000.00
3,000.00
205.00
7.500.00
3,000.00
2,500.00
1.000.00
1,000.00
jvlemor~cal Hall
Memorial Hall
Su b- To tal
building
Bunding
Contents)
Supplemental
Supplemental
.. 151.000.0C
'Jl
2,000.00
'" 153,000.00
i;p
t!I. 1,500.00
'i?
850.00
17,800.00
1,000.00
~.500.00
2,000.00
1,000.00
5.000.00
BuilG.lngs a.no Contentc
Hall Contents
Statler. #1 Building
Stution #1 Contents-Except,
Apparatus
City Building 624 N. 7th.
City Building ~12 Putnam
City Rest Room 110 ~. AGh
Bath P~villion Oakdale Park
Other Oak~dlc Park Buildings
Bath Fuvillion Contents
506 E. Ash Garages
Street Department Buildings 320 E. Ash
Sunset Park BuilQinge
Street Depctrtill8nt Bu~ldings (Contents)
320 E. Ash
3i).ilG.:..ngs ~20. E. Ash
Vi. Cl'3.wford
W. Crawford
St.reet :Ccpartn'cnt
City Building 216
City Bpilding 216
Sub-TotE.l
Contents
Fire
Fire
Fire and Sup~16mental
Fire and Supplemental
Fire and Supplemental
Fire and Supplemento.l
and
and
2,500.00
600.00
3,500.00
500.00
$ 1~0.590.00-=
------..
Fire anCi. Supplemental
Fire and Supplemental
Fir~ and Supplemental
Fl~e &nd $upplemental
Fire and Supplementa.l
Fire and Supp18~er.tal
Fire and Supplemental
Fire and Supplemental
Fire ancl Supplemental
1,300.00
850.00
1.350.00
5,01)0.00
4.050.00
500.00
290.00
12,250.00
1. 900. 00
City
Cit;r
Fire
Fire
Fir.e.
Figh tin@:
Fh'e
Fil'e
Fire
Fire
and SUDDlemental
and Supvlemento.l
and Supplemental
and Supplemental
A~oL:nt of Covera~e
$ 92,000.00
3.500.00
30,000.00
sno.oc
Property
~
e of
CITY OF SALINA
INSU~NCE IN FORCE
Exclusive of ~aterworks
December 31. 194-5.
KAN SA S
Coverag~
Exhibit
'M"
27.
CITY OF SALINA. KANSAS
ACCOUNTS RECEIVABLE
December 31tl945.
General Fund:
Police Fines and Forfeitures
Gas Franchise Fee
Total Accounts Receivable
$ 7,162.75
l,750.57'/
$ 8,913.32
28.
Exhibit 'N'
Series No.
P-lll
R-1l2
0-113
Rtt114
&-115
J-1l6
0-117
P-118
8-119
P-121
8-122
8-123
5-124
P-125
P-126
8-127
P-128
129
130
5-131
132
133
Total
Waterworks
General Improvement Bewage Disposal
Internal Improvement-Storm Sewer
Internal Improvement-Sewer Repair
Int61~na.l Impl.uveiuent-Storw Sewer
Internal Improvement-Flood Control
Refunding
Internal Improvement-Paving
Internal Improvement-Oondemnation
Refunding.
Refunding
Judgment
Internal Improvement-Olive Street
Viaduct
Internal Improvement-Curb, Gutter
and Paving
Internal Improvement-Later~l Sewers
Internal Improvement-Ourb, Gutter
and Paving
Internal Improvement-Lateral Sewers
Internal Improvelent-Sewer and
Plant Repair
Internal Improvement-Sewer
Internal Improvement-Curb, Gutter
and Paving
Internal Improvement-Curb, Gutter
and Paving .
Internal Improvement-Lateral Sewers
Internal Improvement-Ourb, Gutter
and Paving
Internal Improvement-Ourb and Gutter
Internal Improvemen~Lateral Sewers
Internal Improvement-Lateral Sewers
Internal Improvement-Ourb and Gutter
Internal Improvement-Paving
2-1-42
5-1-44-
5-1-44-
4-1-45
4-1-45
2-1-
5-1-
5-1-
4-1-
4-1-
4-1-
43-51)
43-51)
43-52)
45-48)
45-48)
46-49)
46-49)
4-6- 55)
1!
1...
1
it
1
1
1
$1,477,401.77
--------
6,315.09
6,197.19
570.16
7,780.67
5,714.98
10,010.01
$309092.35
---
5,200.00
6, 197 . 19
570.16
$ 23,505.66
--------
---~
$ 7,780.67
5,714.98
10.010.01
$99,464.73
---
--------
650.00
1, 697 . 19
142,54
$233,933.28
---..-.-
-----
4,550.00
4..500.00
427.62
7,780.67
5,714.98
10,010.01
5-1-38
5-1-38
3-1- 39
3-1-39
3-1-39
7-1-39
3-1-4D
1-1-41
8-1-41
1-1-(
1-1-(
3-1-(43-49)
7-1-( 43-49)
3-1-(43-50
18,045.52
2.720.74
27,172.75
2,971.36
6,932.49
13,500.00
1,925.00
15.000.00
1,500.00
5,000.
00
1,
000.00
300.00
500.00
500.00
275.00
12,000.00
1,650.00
12,000.00
1,200.00
4,500.00
2
2
it
li
1!
3,
5-1-(43-'+8)
5-1- (43-'+8)
3-1-( 43-48)
3-1-) 43-49)
14,628.25
3,915.lj.I.j.
7.500.00
2,000.00
5,000.00
1,000.00
1.
500.00
400. 00
6,000.00
1.600.00
10-1-25
1-10-27
10-1-29
2-1-30
11-1-30
12-1-30
1-1-36
7-1-36
10-20-36
1-1-37
1-1-38
1-1-38
2-15-28
10-1- (43-45)
1-10-( 43-47)
10-1-(43-47)
2-1-( 43-50)
ll-l- (43-50)
12-1- (43-50)
7-1-(42-46)
7-1-( 112-46)
10-20-( 42-46
7-1-(42-47)
7-1-(112-48)
7-1- (43-48)
2-15-(43-48)
2
2
2
2
2
2
4t
tl
ij
~
lj.I.j., 373. 31
7,310.04
$ 605.082.00 $ 31,000.00
139.662.55 21,000.00
141,671.07 36,000.00
34,287.75 10,500.00
85,392.58 30,000.00
9,873.19 3,000.00
72,000.00 16,000.00
1),682.36 4,000.00
11.305.50 3,000.00
70,000.00 21,000.00
70,000.00 28,000.00
16,760.97 5,000.00
42,935.80 19,000.00
20,000.00
4,000.00
pu
ose of Issue
Date of
Issue
Maturity
Date Rate
Amount of
Orip;inal
Issue
Bonds
Outstandin~
~4lJ.
Bonds
Issued
1945 .
Bonds
Ret:Ir'ea
1945
$ 31,000.00
7,000.00
7,000.00
l:l:nnn nn
5;000:00
500.00
8,000.00
2,000.00
1,000.00
7.000.00
7,000.00
2.000.00
4,000.00
15,000.00
3,000.00
$ 14,000.00
29,000.00
Q C't"'l.^ ,...,...
v,-Jvv.vv
25,000.00
2,500.00
8,000.00
2,000.00
2,000.00
14.000.00
21.000.00
3,000.00
15,000.00
Bonds
OutiitaIidInp;
~1-45
OITY OF
SALINA
KANSAS
Exhibit
· O.
29.
30.
CITY OF SALINA. KANSAS
STATEMENT OF-TEMPORARY INDEBTEDNESS
December 31. 19~5.
Exhibit
"'0"
...
Amount Date Given Rate
City of Salina, Temporary Note $ 2, 358. 8~- 6-19-45 1%
City of Salina,Temporary Note 982.15 6-19-45 1%
City of Salina, Temporary Note 483.26 8-21-45 1%
City of Salina,Temporary Note It28O.95 9-18-45 1,%
City of Salina,TemporsIY Note 7 , 77~. 52 11-14-45 l%
City of Salina, Temporary Note 22,474.00 11-114-45 1.%
City of Salina, Temporary Note 1, 476. 1!-8 12-18-45 1%
City of Salina,Temporary Note 5,486.85 l2-18-45 1%
City of Sa11na,Temporary Note ~.278.58 l2-1B-45 l%
Total $ 57.523.63
31.
CITY OF SALINAi KANSAS
AUDIT ADJUSTMENT ENTRIES
- December-3I~ 194~.
Exhibit "Q,"
Dr.
Cr.
Bond and Interest
Band
$ 2.30
, 2.30
Tax credited in error to wrong
fund.
OITY OF SALINA. KANSAS
STATEMENT OF RECEIPTS. DISBURSEMENTS AND BALANOES OF OASH
GENERAL FUND - ADMINISTRATIVE AND FINANCE DEPARTMENT
January 1. 19~5 to December 31. 19~5,
Inclusi ve. Amount of
Aotual Over
Actual Budget Budget
Balance - January 1, 194-5 $ .E2....566.07 $ 15.088.28 $ 14-.4-77.79
Receipts: 15,355.14-
License Fees and Permits (Schedule l-A) 10.807.00 4-.548. 14-
Rents 30.00 50.00
Gifss and Grants 13,769.08 3,903.72 9,865.36
Services and Sales 762.38 762.38
Refunds and Recoveries 712.06 150.00 562.06
Miscellaneous 54-.75 100.00
Oity Oourt 1,517.79 2.000.00
Total Receipts $ 32,201.20 $ 17,010.72 $ 15.190.48
Total Cash to Account For $ 61.757.27 $ 32,099.00 $ 29.658.27
-- -
Disbursements:
Salaries and Wages (Schedule l-B) 12,971.17 14-,399.00
Professional and Oontracted Services (Schedule l",B'. 1,274-.00 1.800.00
Office Supplies and Expense 2,198.79 2,200.00
Printing 4-12.10 500.00
Election Expense (Schedule I-B) 1,260.00 2,000.00
Maintenance of Equipment 121.15 250.00
Insurance and Bond Premiums 380.80 650.00
Travelling Expenses 4-8.73 150.00
Furniture and Equ~pment 357.85 1,000.00
Appropriations, Donations and Dues Schedule: l-B) 399.22 300.00 99.22
Refunds and Recoveries 50.00 50.00
Miscellaneous 2,216.83 3,000.00
Olty lJourt 5,34-3.50 5,800.00
-- -
Total Oash to Disbursements $ 27.034-.14- $ 32,099.00
Transfers .-
Total Disbursements .-
Balance - December 31, 194-5 $ 34-. 723.:!L $
32.
Schedule '1'
Amount of
Actua:runaer
Budget
.. 20.00
'I'
45.25
482.21
--
1,4-27983
526.00
1.21
87.90
74-0.00
128.85
269.20
10I.~:27
642.15
'483.17
56.50
$ 5,064-.86
$ 34-,723.13
Buildi Permits and Ins
Building Permits
Gas Inspections
Plumbing Inspections
Electrical Inspections
Sign Permits
Taxi-Cab Inspections
Ooncrete Oonstruction Licenses
Dance Permits
Dog Licenses and Impounding
Electric Wiring Licenses
Gas Fitters Licenses
House Moving Permits
Huckster, Peddler and Vendor Licences
Insurance Oompany and Agent Licenses
Junk, Dealer, Buyer and Oollector Licenses
Plumber and Gas Fitters Licenses
Pool Hall and Bowling Alley Licenses
Plumber's Oertificate Fees
Pop Oorn Stand Licenses
Show and Theatre Licenses
Skating Rink Licenses
Street Advertising Licenses
Taxi-Oab Licenses
Taxi-Oab Driver's Licenses
Truck and-Team Licenses
Meat Packing Permits
Amusement Machtne Licenses
Oil Drilling Licenses
Pawn Broker}. Licenses
Music and Cigarette Machine
Fireworks Licenses
Museum Lioilnses
Photographers Licenses
Total
Licenses
$ 502.25
304.75
253.00
" 14-6.64
5.50
56.00
1,125.00
2.00
7.50
105.00
$ 15,355.14
1.268.14
70.00
162.00
930.00
225.00
50.00
26.00
40.00
450.00
202.00
225.00
765.00
59.00
75.00
4-50.00
50.00
66.00
1,005.00
1,380.00
162.50
10.00
3,870.00
25.00
ection Fees
Auction and Auctioneers Licenses
Auto Wrecking Licenses
Beverage Dealer's Licenses
Bill Board Licenses
$
Amount of
Actual Over
Budget Budp;et
$ 50.00 $ 100.00
150.00
2,000.00 150.00
100.00
750.00 518,14-
50.00 20.00
350.00
600.00 330.00
150.00 75.00
40.00 10.00
20.00 6.00
25.00 15,00
4-50.00
202.00
200.00 25.00
750.00 15.00
50.00 9.00
4-5.00 30.00
4-50.00
50.00
50.00 16.00
750.00 255.00
100.00 1,280.00
150.00 12.50
10.00
2,000.00 1,870.00
25.00
500.00
750.00 375.00
2.00
7.50
15.00 90.00
$ 10,807.00 $ 4.54-8.14
Actual
150.00
150.00
2.150.00
"100.00
OITY OF SALINA, KANSAS
DETAIL OF RECEIPTS. LIOENSES. FEES AND PEF~ITS
ADMINISTRATIVE AND FINANCE DEPARTMENT
945 to December 31. 1945.
Inclusi\Te. "'.
33.
Schedule "l-A"
Amount of
Actual Under
--Sudp;et
$ 188.00
500.00
CITY OF SALINA, KANSAS
DETAIL OF DISBURSEMENTS
~ADM!NISTRATIVEAND FIN
~ 19~5 to December 31~
Inclusive
Actual Budget
Salaries w-J.d Vlages - Clt~-
Commissioners $ 375.00 $ 375.00
City Manager 2,812.50 3,600.00
City Clerk and Inspector of Finance 1,500.00 1,500.00
Deputy City Clerk and Director of Finance 2,1~3.75 2,400.00
City Treasurer ~99.92 500.00
Ci ty Bookkeeper 1,680.00 1,740.00
City Managers Secretary . 960.00 1,044.00
BUilding Inspector(Inclusing use of Personal Auto) 2,040.00 2,100.00
Dump Ground Caretaker 720.00 900.00
Rest Room Caretaker and Police Matron 240.00 240.00
Total Salaries and Wages $ 12,971.17 $ 1~~399.00
Professional a~d Contracted Services:
Auditing 800.00 800.00
Venereal Clinic ~50.00 500.00
Others 2~.00 500.00
*~--
---
Total Professional and Contracted Services $ 1.27~.00 $ 1~8Q5h.QQ
-- --
3~
Schedule u 1-B"
Amount of Amount of
Actual Over Actual Under
Bud~et Budget
dlo 7C'~-"
'W " -~ _
787.50
265.25
.08
60. 00
84.00
60.00
180.00
--
$ 1~427.82
--
50.00
476.00
--
526.00
35.
CITY OF SALINA }(AN SAp Schedule "2"
STATEMENT F RECEIPTS~ DISBURSEMENTS AND BALANCES OF CASH
RAL FUN~ ,ICE DEPARTMEN
'y 1. 19 . lecemDer~ ,2.l.L..J
Amount of Amount of
Actual Over Actual Under
Actual Budget 'Budget - Bu dp;et
Balance - January I. 191+5 $ 19,640.81 $ 1l.24-g& $ 7,698.08
Receipts:
Ad Valorem Taxes 23.797.12 22. 925. 77 81+1.35
Sales Tax Residue 1+.132.20 4.079.72 52.48
Refunds and Recoveries 123.72 50.00 73.72
Miscellaneous 335.90 500.78 $ 164.88
Parking Meters 815.05 815.05
Fines and Forfeitures 18.1+58.75 11.500.00 6.958.75
--
Total Receipts $ 47.632.74 $ 39,056.21- $ 8,576.31
Total Cash to Account For $ 67.273.55 $ 50,999.00 $ 16.274.~
Disbursements:
Salaries and Wages: $ $ $
Chief of Police 3.000.00 3.000.00 $
Police Captain 2.345.00 2.325.00 20.00
Desk Sergeants 7.856.00 8.266.00 410.00
Patrolmen and Special Police 25.633.67 28.668.00 3.034.33
Dog Catcher 1.560.00 780.00 780.00
--
Total Salaries and ~ges 40.394.67 43.039.00 2.61+4.33
Professional and Contracted Services: 1.505.90 ~ J.. 700;00 194.10
Office Supplies and Expense 759.93 600.00 159.93
Maintenance of Equipment 2.409.87 800.00 1.609.87
Mater1als and Supplies 357.26 700.00 34-2.74
'Insurance and Bond Prem1ums 54-.12 10.00 1+4.12
Gasoline. Oil. Grease and Anti-Freeze 1.636.36 1.500.00 136.36
Travel11ng Expense 24-.10 150.00 125.90
Furniture and Equipment 606.24 2.000.00 1. 393.9~
Miscellaneous 250.85 5Od.oo 24-9.15
Parking Meters 238.97 238.97
Total Disbursements $ 4-8.238.27 $ 50,999.00 $ ..kl6O. 73
Balance - December 31. 1945 $ 19.035.28 $ 19.635.28
36.
CITY OF SALINA~ KANSAS
STATEMENT OF RECEIPTS~ DISBURSEMENTf:L..
AND BALANCES OF CASH
GbERAL FOND - STREET DEPARTMENT
January It 19~5 to December 31t 1945,Inclusive
Schedule "3"
Actual Bu.dget
Balance -, January 1, 1945 $ 2,395.47
Receipts:
Ad Valorem Taxes none none
Total Receipts $ 2t395.~7 none
Total Cash to Account For none
Disbursements:
Equipment $ 2~395.47
,
Total Cash Disbursements $ 2.395.47 none
Balance - December 31t 1945. none ---
37.
CITY OF SALINA KANSAS Schedule "4-"
3TATEMENT OF RECEIPTS. DISBURSE1vlENTS ANQ....BALANCES OF CASH
GENERAL ND - ENGINEER G DEPARTMENT
JanuaryJ::, 194 o Decemb~ 194-5. Inclusiv
Amount of Amount of
^ ........"l...., ,...,.....-._ A_+.._' TT_..:J...._
A"" "u.a...... V v 1I::O.i. .n.y uu.a...L UJ,LUCJ,-
!ctual BUdget Bu~ Budget
Balance - January 1, 194-5 $ 5,892.;3.2 $ 3,54-5.18 $ 2 . 34- 7.11 -
Receipts: 3,123.93 2, 277. 58 84-6.35
Ad Valorem Taxes
Services and Sales
Engineering Services-Construction Fund 1,517.94- 1,400.00 117,94-
Other Sales 100.74- $ 100.74-
Sales Tax Residue 697.83 689.00 8.83
-
Total Receipts $ 5,339.70 $ 5,067.32 '" 272.28
~ - '--
~
Total Cash to Account for 11.232.02 ~12.50 2.619.52
-
--- - --
Disbursements:
Salaries and Wa~es:
u~~y ~ng~neer ( nCludes use of Personal
Auto) 3.000.00 3,000.00
Other Employees(Includes Mileage Allowance) 1,716.75 3,700.00 1,983.25
Professional Services 977.01 500.00 4-77.01
Office Supplies .and Expense 103.94- 200.00 96.02
Legal Printing 680.~8 500.00 180.38
~terial and Supplies 63. 0 200.00 136.60 i:
Insurance and Bond Premiums 28.87 12.50 16.37 r
New Equipment . 111.75 100.00 11.75 f
M8.irttenance of Equipinen t 158.12 150.00 8.12
Miscellaneous 110.30 100.00 10.30
Gasoline, Oil, Grease and Anti-Freeze 68.31 150.00 81.69
$ $ $ $
I
Total Disbursements 7,018.83 8.612.50 1.593.67
Balance - December 31, 194-5 $ 4-.213.19 -- $ 4-,213.19 f
-
38.
CITY OF SALINA. KANSAS
STATEMENT OF RECEIPTS. DISBURSEMENTS
AND BALANCES OF CASH
GENERAL FUND - MILK INSPECTION DEPARTMENT
January l. 194-5 to December 31, 194-5. Inc1usi 1;e.
Schedule "5"
Actual
Budp;et
Amount, of
Actual
oV"E;r
Blidg'E;t
Amount of
Actual
under
Bu~t
Balance - January 1,194-5 $ 3,616.97 $ !Ll93.21 $ 2.4~~8.76
.,..
Receipts:
-xa Valorem Taxes
Fees, Licenses and
Milk Permits
Sales Tax Residue
Franchises
4,153.99 3,842.33 3119 66
605.50 616.20 $
595.53 588.00 7.53
1,110.26 1,110.26 .
10.70
Total Receipts
Total Cash to Account For
--
$ 6.~65.28 $ .Q.a.l56ili. $ ~.8. '+9
~LlO. 082. 25 $ 7.350.00 $ 2.7:52.25
2,220.00 3,000.00 780.00
2,400.00 2,400.00
1,200.00 1,200.00
46.90 100.00 53.l0
218.32 200.00 l8.32
------ -,----- -------
l,l36.25 450.00 686.25
$3.621.41 $ 7,350.00 ":i-r..;-.... $ 3J128.53
$ 6.460.78 $ 6. ~.60. 78
~
Disbursements:
Health D1rector
Sanitary Inspection
Clerk
Office Supplies & Expense
Materials and Supplies
Travelling Expense
Miscellaneous
Total Disbursements
Balance December 3l,l945
39.
CITY OF SALINA, KANSAS
STATEMENT OF RECEIPTS, DISBURSEMENTS
AND BALANCES OF CASH
GENERAL FUND - LEGAL DEPARTMENT
January 1, 1945 to Deoember 3l, 1945
Balance - January 1, 19~5
Receipts: .
Ad Valorem Taxes
Sales Tax Residue
Police Court Costs
Total Receipts
Total Cash to Aocount For
Disbursements:
City Attorney Salary
Police Judge
special Legal Services
Office Supplies & Expense
Miscellaneous
Total Disbursements
Balance- December 3l, 19~5
Actual
Schedule "6"
Amount of Amount of
--Xctual Actual
Over Under
Bud~et B:mdget Budget
$ 2L216.67 $ 2,524.51 $ :992.10
~59. 60
326.54
g,370.00
$ 3,156.14
$ 6,672.8l
2,400.00
900.00
3.75
2.50
102.00
$
3,408.25
$ 3,264.56
250.00 209.60
105.43 22l.l1
l,lSO.OO !L220.00
1,505.4) lL650.71
$ 4,030.00 $~642.81
2,400.00
l,080.00
500.00
25.00
25.00
$- -
180.00
l25.00
:225.00
77.00
4,030.00 _______
13, :~64. 56
621.75
40.
Schedule "7"
CITY OF SALINA. KANSAS
STATEMENT OF RECEIPTS~ DISBURSEMEN~
AND BALANCES OF CASH
GElIJERAL FUND - BUILDING DEPARTMENT
January 1. 194-5 to December 3l. 19~
Inclusive
Total Disbursements $ 4-.695.71 11-,11-30.00 $ 265.7l
Balance - December 3l, 1945 89. a..9 -1~9. ~~
Balance - January 1, 19~5
Receipts:
Ad Valorem Taxes
Sales Tax Residue
Miscellaneous
Refunds and Recoveries
Total Cash Receipts
Total Cash to Account For
Disbursements:
Salary (City.Hall Custodian)
Professional'and Contracted
Services
Maintenance of Buildings
Materials and Supplies
Insurance
M.iscellaneous
Actual
Amount of
-XCtual
Over
Budget Budget
Amount of
Actual
Under
Budget
$ 935.29 $ 797.74- $ 121.55
3,4-90.97 3,252.16 238.81
358.94 354-.40 4-.54-
25.70 $ 25.70
none none none
$-2L8~9.91$,.632.26 $ 21~
~85.20 4,430.00 :22;;.20
l,380.00 l,380.09
870.72
37l.37 l,500.00
'(C1.66~54 500.00
1,305.08 1,000.00
so. 00
8'1'0.72
268.54
305.08
l,l28.63
5Q...22-
---- -
CITY OF SALINA2KANSAS
STATEMENT OF RECEIPTS. DISBURSEMENTS
AND BALANCES OF CASH
GENERAL FUND - CITY COURT DEPARTl\1IENT
Januar1 l. 19~5 to December 3l. ~
Inclusive
Ac tual
BALANCE - January 1, 194-5
none
Receipts:
CouDt Costs
Transfer(Administration
and Finance)
Toll Calls
Total City Court Receipts
$ IJ5l5.3~
none
2.4.5
$ 1,517.79
From General Fund Administratton
and Finance Department, To
cover Deficit none
Total Receipts . none
Total Cash to Account For none
Disbursements:
Salary of Judge
Salary of Marshall
. Salary of Clerk
Total Salaries
Office Supplies
Insurance and Bond Premiums
Marshall's Mileage Allowance
Total Disbursements
Balance - December 31, 194-5
$ 2,400.00
l, 500. 00
1.200.00
5.l00.00
llO.9!5
46.25
86.30
$ 5.343.50
none
41.
Schedule "8"
42.
CITY OF SALINfu....KANSAS Schedule "9"
STATEMENT OF RECEIPTS, DISBURSEMENTS AND BALANCES OF CASH_
GENERAL FUND:
GARBAGE AND RUBBISH REMOVAL DEPARTMENT
January l. 194-5 to December 31. 194-;L-.
Inclusiv!.....
Balance - January 1, 1945
Receipts:
-Xd Valorem Taxes
Sales Tax Residue
Miscellaneous and
Franchise Fees
Services and Sales
Total Receipts
Total Cash to Account For
Disbursements:
Superintendent's Salary
Other Labor
Office~Supplies & Expense
Malntenance of Equipment
Materials and Supplies
Insurance
Gasoline, 01l and Grease
~quipment
Miscellaneous
Total Disbursements
Balance-December 3l, 1945 .
Amount of
Actual
- Over
Actual
Budget 13udge:t;.
$ 8,752.35 $ 3, 190. 67 ~~ 51156l.68
11,129.19 10t856.~D
2J215.8~ 2,501.30
Amount of
Actual
Under
Budget
272.79
$ 285.1+6
lO,749.75 lO,550.00 199.75
7?Q.00 249.13 500.81
$ 24.844.78 $ 24,l56~ ~$ 687.95_
$ 33,597.1) $ 27.347. 50 ~~ 6, 2!J.9. 6.3
l,920.00 1,920.00
l6,129.55 2l,S40.00
7.50 20.00
l,409.28 500.00
6.26 50.00
!'~.e5 67.50
879.56 1,200.00
2, 685.2l 2,000.00
454.65 50.0Q
.$ 23,623.26 . 27.347.50
$ 9.973.!}1..
5, !J.IO. ~.5
12,50
909.28
63.75
685. 2l
4o~. 65
43.74
320.44
$3,724.24
l~ 9L973.87
4-3.
CITY OE SALINA, KANSAS
Schedule "10"
STATEMENT OF RECEIPTS, DISBURSEMENTS AND BALANCES OF CAS~
FL"9.E DEPARTMENT FUND
January lJ 194-5 to December 31, 1945
Inclusive
Actual
Budp;et
Amount of
Actual
Over
Budp;et
Amount of
Actual
Under
BUdget
Balance - January 1., 1.945 i 13,078.35 $ 4,863.9~ # 8,21'1..41
Receipts:
Ad Valorem Taxes
Services and Sales
Sales Tax Residue
National Housing Agency
Total Receipts
Total Cash to Account For
42,693.03 40,064.92
190.29 23.38
9,708.28 9,697.76
250.00 ~O.OO
$ 52,8~1.60 $20,086.06 $
65,919.95 $54,950.00 $
2,628.1l
166.91
lO.52
$ 50.00
2,755.5~
10.969.9;5
Disbursements:
Salary - Fire Chief 3,250.00 3,000.00 250.00
Salary - Assistant Chiefs 4,662.00 ~,320.00 3~2.00
Salary - Fire Inspector 2,100.00 2,100.00 $
Salaries - Firemen 28,319.56 40.980.00 12,660.44
Total Salaries $ 38,331.56 $50,400.00 12,068.44-
Office Supplies & Expense 375.36 150.00 . 225.36
Building & Equipment 466.04 400.00 66. O~
Maintenance
Materials and Supplies 90~. 86 1,000.00 95.11~
Gasoline,Oil,Grease and ~97.08 400.00
Anti-Freeze 97.08
Insurance and Bonds 107.00 100.00 7.00
EquipijJ.ent 1, 3~5. q.6 2,000.00 65~. 5~
Miscellaneous 330.l2 400.00 69.88
Travel lOO.OO 100.00
Total Disbursements $ ~2,357.q.8 $5~,950.0~ $12,592.52
Balance - December 31,194-5 ! 23,562.47 $ 23,562.~7
CITY OF SALINA. KANSAS
STATEI~T OF RECEIPTS. DISBURSEMENT~
AND BALANCES OF CASH
PARK DEPARTMENT FUND
January 1. 1945 to De~ber 31. 1942-.
Inclusive
Actual
Budget
Amount of
Actu~
Over
BUdg&t
Balanoe - January l, 19~5 $ 22.062.5~ $ 10.33l.58$ ll.120.97
Reoeipts:
Ad Valorem Taxes
Rent
Services and Sales
Sales Tax Residue
Gross Receipts-Swimming Pool
Misoellaneous
12,251.26
120.00
4.00
3,~9~.60
8,693.45
2.26
ll,470.61
75.00
3,490.81
11,693.00
780.65
120.00
3.79
2.26
44-.
Schedule "11"
Amount of
Actual
Under
Budp;et
$ 71.00
2,999.55
. Total Receipts
Total Cash to Account For
$ 2~.565.92 $ 26.729.~2 $ $2.163.49
~6. 628. 48 37t 06l. 00 2..a.567. 48
Disbursements:
, 'Supertindent' s Salary (In-
cluding use of Auto)
Labor
Office Supplies & Expense
Water,Light,Heat & Power
_Buildi~g and Eqmipment
Maintenance
Materials and SUpplies
Rent-Thomas Park
Gasoline,Oil, Grease &
Anti-Freeze
Tools and Equ~pment
Hew Improvements(Sidewalks)
Insurance
Swimming Pool(Gross Disburse-
ments)
Misoellaneous
Gross Disbursements
l~:~g~:gg
5'7.20
l09.07
24-9.l9
4, 96l.39
50.00
2l3.59
823.28
l7.60
5,846.07
20'7.89
31.0l7.13
Balance - December 31, 1945 $ l5.6ll.35
2 AOO.OO 200.00
2l; .36~OO 5, 854-. l5
50.00 7.20
200.00 90.93
350.00 lOO.81
l,l50.00 3,811.39
lOO.OO 50.00
350.00 136.4l
2,000.00 l,li6.i2
500.00 500.00
50.00 32.40
7,675.00 l,828.93
- 100.00 l07.89
~06l.00 6.043.87
$11& 61l. 35
4-5.
Schedule "11-A"
CITY OF SALINA. !CAN SAS
STATEMENT OF RECEIPTS. DISBURSEMENTS
AND BALANCES OF CASH
PARK DEPARTMENT FUND - SWTMMING POOL FUND
January l. 194-5 to December 3l. 1945 -
Inclusive
Balance - January 1. 19~5
Receipts:
Concessions
Admissions,Suits & Towels
Refunds and Recoveries
Total Receipts
Total to Account For
Die bur s ements:
Salaries and Wages
Office Supplies and
Expense
Water
Light,Heat and Power
}laterials and Supplies
Building and E~ipment
:Maintenance
Furniture. Tools and
Equipment
Misoellaneous
Total Disbursements
(Schedule "1011
Net Income
Amount of
Actual
Under
Amount of
Actual
Over
--
Actual
Budget ~,et
~~
none
none
$ 206.58 $ 375.00
8,480.3~ ll,318. 00
6.53 $ ~ill
$ 8.693.~~$ll.693.00 $______
8.693.~5 11.69~_QQ ______
$ 168. tl.2
2,837.66
$ 2.999.55
2 QQ9(l~/::;
~.."t,..:.",,:
3,135.31 4-.500.00 764.69
ll1.33 100.00 l7'.33
527.00 300.00 227'.00
28.09 75.00 4-6.9l
469.34 l,ooa.ao , 630.66
22.70 l,500.00 l,477.30
893.10 200.00 69~i .10
53.20 5;i.20
$ 5. 846.01$ 7.675.00 $ l.828.93
$ 2.847.38$ 4.018.00 -- $ l.11G.62
--
4-6.
CITY 0::<' SA::"'IN_~ KANSAS
ScheaJ.1.le "12"
STATEMENT OF RECEIPTS. DISBU-qSFMF:NTS
AND BA~ANCES_OF CASH
MEMOR!AL PiliLL FUND
JRTIUary 1.. 19'15 to Deceni'5er31, 194-5
Inclusive.
Disb'J.!"sements:
Custodians Sale~ry dP 1,500.00 $ 1,500.00
'i1"
Other Salaries l,253.50 1,700.00 $ ~~6.50
Office Supplies and Exp ens e 75. 64- 75.00 .64-
Water, Light,Heat and 1,176.54-
Power l, 700.00 523.4-6
Building and Equipment 68~. 98
Maintenance 315.02 1,000.00
Materials and Supplies 483.25 500. 00 16.75
InSllrance and Bond
Premiums 118.36 ;--50.00 68.36
Furniture and Equipment 156.75 500.00 3'+3.25
Miscellaneous 50.00 50.00
New Improvements _~500.00 4,500.00
Total Disbursements '"' 5,079.06 $ 11,575.00 $ 6,495.9~
<iP
Balanc e - December 31,. 19~5 $ 8,930.88 $~930. 88
Balance - January 1, 19~.5
Receipts.:
Ad Valore~ Taxes
Rents and Concessions
Ticket Sales
Sales Tax Residue
Refunds and Recoveries
Miscellaneous
Total Receipts
Total C~sh to Account For
Actual
Btl.dget
Amount c f
Act'l.~.al
Over
Budget
$ ~~32.20
Amo'.l.nt of
Actual
ui1der
Budget
$
7,622.21 $ ~87.01
r!{. 2,669.36 $ ') )+011- ~O M. 175on6
~ ~, ./1.-- t.;?
2,~60.00 3,000.00 56.~7
83.00 26.53
667.87 667.16 .71
227.50 200.00 27.50
100.00 _!90.0Q
-----
A ....9.:l387~2_$ 6,387.99
;,r
,.Jlo l~t 009. ~4 .1:- 11. 57:=-" r"": . 1',,)1 o)~
e".p ,r ~'=-=-"'=,::..""- ",~:;~~l::::!2:;~_
s
360.00
M.
.rp
.26
47.
CITY.-:2~ SALINAL-KANSAS
Schedule 1113"
STATmiENT OF RECSIPTS, DISBURSE1~NTS
AND BALANCES 0 F CASH
,
S~VAGE_DISPOSAL ?JND
Ja.nuary 1, 19~5 to December 31.. 19~5,
Balance - January 1, 1945
Amount of Amount of
Actual ~thaY---
Over- Under
Actual Budge~ Budget Budget
$ 5,708.33 ~_1,266.55 $t~,4~~.78
Receiuts:
~Worem Taxes
Sales Tax Residue
Miscellaneous
Total Receipts
$ 9,280.02 $ 8,697.22 ,!'. 582.80
'1>
2,210.25 2,207.85 2.)+0
676.96 348.3~ 328.58
12,167.23 11,253.~5 ,If. 913.78
;:p
17,875.56 12,520.0q 5,355.56
Total Cash to AccGunt For
Disbursements:
Superintendent's Salary
(Includes use of Personal
Auto)
other Wages
Office Supplies & Expense
Water, Light, Heat and
Power
Building and Equipment
Maintenance
Materials and Supplies
Insurance e~d Bond
Premiums
Equipment
Miscellaneous
Total Disbursements
3,000.00 3,000.00
1,872.35 3,520.00 1',6~7.65
71.29 50.00 21.29
2,283.94- 2,700.00 ~16. 06
l,33~.82 2,600.00 1,265.18
420.13 500.00 79.87
295.29 100.00 195.29
3,065.00 3,065.00
12.00 50 0 00 38.00
---
12,35~.82 12,520.00 " 165.1E
-,- " ,
$__ 5 ,520.1'-1- $5, 52Qtil.!: --
--- --- --
Balance Decemoer 31, 191+5
CITY OF SALINS~ KANSAS
STATEMEN"T OF RECEIPTS. :UISBURSEMENTH
AND BALANCES OF CASH
4-8.
Schedule "14"
STREET ~ ALLEY JU'JD SEWER FUND
JanuarLh 1945 to De~ember 31. 1945..
Amount of
Actual
- Over
Budget BUdget
251.38 $ ~~318.99
Balance - January 1, 1945
Recelnts:
Ad Va.lorem Taxes
Rent
Services & Sales:
Street & Alley Repairs
Other
Sales Tax
Miscellaneous
Insurance
County
Highway Depertment
Total Reoeipts .
Total Cash to Account ~or
Disbursements:
Salina:
Superintendent $ 3,000.00
City Mechanic 2,010.00
Maintenance-Paved Steets
Maintenance-Unpaved Streets
Maintenance - Sewers
Repairs Streets & Alleys
Office Supplies & Expense
Water,Light,Heat & Power
Maintenance - Street Sweeper
Materials & Supplies
Rent - Equipment
Gas, Oil & Anti-Freeze
Tools and-Equipment
Bilow Removal
Sweeper Operator
Bridges-Maintenance
Maintenance of Buildings
Maintenance - Equipment
Other Labor.
Rent - Equipment
Maintenance of other BUild-
ings & Equipment
Miscellaneous
Total Budget Disbursements
Less Transfer to Machinery
& Equipment
Balance December 31, 194-5
Actual
$ 9',570~I $
29,938.90
25.75
1,093.56
3,91~.le
6,~33.75
3.00
668.36
1,000.00
666.52
Ij:;;m:02
53.314.39
5,010.00
6,709.30
4,652.62
1,4-89.55
1,740.88
75.27
333.5~
1,786.2~
1,053.25
130.00
4-,951.91
1,711.81
386.35
1,83~.50
992.25
1,504.10
603.05
l,9~.10
16.80
2,559.61
77.25
$ 39.562.38 $
$ l3,752.01
--...
6,500.00
7,252.01
----
28,1~3t84-
75.00
2,543.0l
3,500.00
6,426.77
100.00
4o:-B3B:b2
41.090.00
1,745.06
414-.18
6.98
668.36
1,000.00
666.52
~~. 905. 4D _
12.224-.39
----
5,340.00
11,000.00
8,000.00
2,750.00
500.00 $ 1,240.88
100.00
300.00 33.54
1,200.00 586.24
1,400.00
175.00
5,000.00
1,000.00
2,750.00
l, 500. 00
711.81
386.35
1,834.50
4-.10
603.05
1,9~.10
16.80
2,559.61
75.00 2.25
41,090.00 $
$13, 752.0l
Amount of
Actual
Under
Bua.:get
$ 1f-9.25
1, ~~9. ~5
97.00
330..00
4,290.70
3,3~7.38
1, 260. ~5
24. '73
3~6.75
45.00
48.09
1,757.75
I, 527 .~
CITY OF SALINA. KP~SAS
~9.
Schedule "15"
STATEMENT OF RECEIPTS. DISBURSE:MENT~:
AND BALANCES OF CASH
GENERAL IMPROVEMENT FUND
Janua.ry~l. 194-5 to December 31. 19~5.
Actual
Budget
Amount of
Actual
Over
Budget
Balance - January 1, 19}-l-5 $ ~. 735. 2~ $-b..169.12 $~565.5l,
Receipts.L
Ad Valorem Taxes
22,485.07 21,212.81
1,272.26
Amount of
Actual
Under
Budget
50.
Schedule "16"
$19,894-.72 $18,680.31 $ 1,211+.41
6,062.4-1+ 5,056.9~ 5.50
1+93.16 ~49.75 ~3.41
;j!i25.4-50.32 $2~t187.00 $~!:.L263.3~ ___
~324. 58 $~015. 00 J~~ 309. 58
CITY OF SALn{A~NSAS
STATEMENT OF RECEIPTSt DISBURSEMENTS
A..1\fD BALANC ES .OF CASH
WAT:sR. LIGHh HEAT AND POWER FUND
January It 19~5 to December 31t 19~
Actua.l
Amount of
-AC~tuar-
Over
Blldget
Budget
Balance - January 1, 194-5
$ 7t874.26 $ 2~828.00 $~5JO~6.26
Recei:Q.!.s:
Ad Valorem Taxes
Sales Tax Residue
Refunds and Recoveries
Total Receipts
Total Cash to Account For
Disbursements:
Water Hydrant Rental
Water - City Buildings Etc.
Street Lighting
Traffic end Christma.s Lights
City Building-Lights
City Building-Heat
Street Whiteway and Traffic
Street Light Maintenance
Miscell911eous
615.00
276.90
5,877.4-7
lll-3.12
500.07
962.60
15,506.~
161.11
615.00
350.00
6,500.00
300.00
600.00
1,000.00
16,500.00
150.00
It 000. 00
.11.11
Amount of
Actual
Under
Budget
~
$
r-.. -: .,.,....,
.-.-.;....... _:\...."
73.10
622.53
l56.88
99.93
37.4D
993. 60
1.000.00
Total Disbursements ~24.042.67 )27.015.00 $2t972.33
Balance -December 31, 1945 ~t281.91 $5~281.91
51.
CI TY OF__~ALI~.a, KANSAS
Schedule "17"
STATEMENT OF REC~IPTS, DISBURSEMENTS
AND BALANCES OF CASH
BOND AND INTEllEST FUND
Janu~y 1, 1945 to December 31. 19~5.
Actual
Amou.nt of
Act,ual
Ov:er
Budget Bud~1
Amount of
Actual
Under
BUdget
Bala.nce - December 31, 19~5 $ 19.350.23 $l3,909.2~ .L5,~0.99
Receipts:
Act Valorem Taxes:
General Bonds
Special Bonds
Special Assessment
Total Ad Valorem Texes
Snecial Taxes:
Interest
Total Cash Receipts
Total Cash to Account For
Disbursements:
Bond Principal
Bond Principal-City
Share Specials
Bond Interest
Temporary Note Interest
Fiscal Agency Commission
and Postage
Temporary Notes
Total Disbursements
Balance December 31,
1945.
$ 97.553.85
11,638.69
l80.27
$109;372:81
$83,84-6.62 $13,707.23
17,926.73 ~ 6,288.0~
~ 180.27
101,772.951 7,599.86 ---------
99.89
~109,472.70
$128,822.93
__-22.89
J101.JIg~5 $ 7,699.75 ____
$115,682.19 $13.140~~
$ 68, L!-6~. 73 $ 68,~6~.73
4,069.55
7,~82.98 7,367.46
487.90
97.96 350.00
25, 930.I8 39,500.00
4-,069.55
ll5.52
487.90
2g2.0~
13.5 9.82
$ 9,148.89
J106,533.30 $112L682.l~
_ 22,289.63
2:2,289.63
CITY OF SALINA, KANSA.$_
STAT:@~EN'J2 OF RECEIPTS, DISBURSEMENTS
AND BALANCES OF CASH
BAND FUND
January 1, 194-5 to December 3~945.
Actual
Amoun.t of
Actual
Over--
Budget EUa:get;
Rec eints:
Balance - January 1, 194-5
$ 902.8~_$ ~69.9~ $ ~22.85
Ad Valorem Tgxes
Sales Tax
Total Receipts
~, L~60. 15
1,098.88
~,182.32
1,097.69
277.83
1.19
$ 5,559.03 $5,280.01 $ 279.02
$ 6,461.87 JS,750.00 $ -111.9'7
Total Cash to Account For
Disbursements:
Salina Band Board
Total Disbu~sements
~750..00 $5~750.00
$ 5,750.00 $5,750.00
at 711.87
Balance December 31, 19~5
t 7~7.
52.
Soh ed:.!1 e "18"
Amount of
Actual
Under
Budget
53.
CITY OF SALINA--,--=-T(p~l'ISA8
Scheo.ule "1911
STAY~~D';-;NT OF RECEIPTSJ..._pISB1JRSE~,~ENT~?
AND Bf.l;ANCES OF CASH
LIBRARY ruND
Janua.ry 1. 194-5 to December 31. 1~!t~5.
Budp;et
Amount of
Act.u.al
~rer
Budget
Amount of
Actual
Under
Budget
Actual
Bal&nce - January 1, 194-5 $ 6.47~~2!~ $
938.48 $ ~,534-.!..7.?
ReceiJ2ts!..
Ad Valorem Taxe8
SElee Tax
On Hand Budget Date
~ 10,151.82 ~~ 9, 5~.3. 4-4 $ 608.38
'.,!J
2,84-9. 30 2,8~6.21 3.09
------ 3.326.~1 $ 3.329.. F)7
~Ll~ 001.,_12 $~16.52 $_E.L.715.4-0_
$ 19. ~-71f:.!..36 $16J 6~5. 00 A ~0JJ.36
~1> ,,~._..._-
Total Receipts
Total Cash to Account
For
Disbursements:
To Library Board
$ 17~983.13 $16J655.00 $ b,328.1~
Balance - December 31,
1945
$lJ491.~
$ 1,,491.23
54-.
CITY OF SALINA, KANSAS
Schedule 112011
STATE~EI\rT OF RECEIPT~ DISBURSEMENTS
AND BALANCES OF CASH
AIRPOET FUND
January 1, 19~5 to December 21..- 1945.
Actual
Buclget
Amount of
Actual
Over
~3udp;et
Amount of
Actual
Under
Budget
Balance - January 1, 194-5
$ 5,605.06 $~064-.28 $_0,54-0.78
Eeceipts:
Ad Valorem Taxes
Sales Tax
Rent
$ 2,178.36 ~ 2,048.10 $
99~.6$ 9~.55
120.00 793.07
130.26
.10
$ 673.07
Total Receipts
~ 2,393.01 $ 2,935.72 $ 5~2.71
!-1,998.07 $ 5,OOO.00~~98.07
Total Cash to Account For
Disbursements:
Fuel
Insurance
Salaries
Supplies and Materials
3.05 3.05
30.38 30.38
$ 2,500.00 $2,500.00
2,500.00 2,500.00
J 33.43 $ 21000.00_ !1a.966.;1
J 7,964. 6~ j',964.64
Total Disbursements
Balance - December 31,
19~5.
55.
CITY OF SM.,INA~ KANSAS
Sched.ule "21"
STATEMENT OE...HECEJ:PTS~ DISBURSEMENTS
AND BALANCES OF CASH
January~19~ to December 31, 194-5.
BI1IDWEED F(..TND
Amount of
Ac t,ual
Ov:er
Buo.get
_~c tual
Budget
Balance - Janv.ary 1, 1945 $
543.17 $
285.23 $ ~;i7. 2~
ReceiDts:
Ad Valorem Taxes
Stlles Tax
$ 1,326.56 $ 1,2L!-5.17 $12,2c:o.44-
69.68 69.60
Total Receipts
~ 1,396.24- $ It3l~.7r $
c!l.!J:l
Total Cash to Account
For
$ l,939.4l $ 1,600.00 $ 3~'9.41
--- ---
Disbursements:
Salariee and Wages
Materia1e end Supplies
Total Disbursements
none $
800.00
800.00
- ., $ l.6 ~,OO . 00
_. . , . - .." .,. ".. ------.;...
Balance - December 31,
19~5
- $ ~.!_~~
$ 1,939.41
A.mount of
Actual
Under
Budget
~ 800.00
800.00
$1,600.90_
Balance - December
31,
194-5
jllO. 751.4-3
814.37
$ 34-,
$ 6,300.00
!L 9,981.
4:>
"
II
$
2,147.69
5
662.02
~
$
$11.099.
258.49
978.49
19
$l,176.3lt
10.000.00 10.000.00
.
$ 1.325.25 $ 6.300.00 $15.715.00 _______ ~ 9.415.00
~ 1,174.65 $ 5,720.75 $ 9,981.42 $ 9,981.42
--
Disbursements:
~cdical and Hospital
Insurance
Life
Health and AGcid~nt
Investment purchased
Pensions Paid Retired
Firemen
Relief Payments to Dis-
abled Men
Miscellaneous
Endowment Paid to Hillcrest
Salaries
Pensions and Refunds
To Reserve
Total Disbursements
6,300.PO
1. 1+40. 00
80 50
508.25
817.00
278.49
20.00
720.00
80.50
720
00
508.25
817.00
193.19
1,134-.00
H:Jne
6.300.00
193.19
1,134.00
i\JOl1€.
9,300
00
5H15.00
585.00
Total Cash to
Account For
2.172.92
___312.12
3 20,658.01
,~ 4-~565. 8~
'-
)
"'
'"'
~28.65 ~
16,2~~~2 $
L~. 041. 34 $ 6.229.77.
7.809.71 1!3.,077.68
'"
"
$
675.00
2L~76.3-lJ:
'"
.:?
"'
'7
638.22 ,3
1~1J~~_ 0. .:;
3.645.00 :'i 5.428.65 1 5.032.8Q:~ 395.85
7,046.00 $16,281.l~~ ~15.715.00 ~ 566.4~
Total Cash Receipts
Receipts:
Ad Valore~ Taxes
Sales Tax
Membership Fees and Dues
Interest
Investments Matured
Sales of Perpetual Care
Sales of Mauso1eu~ Space
Firemen's Contributions
Insurance Refund Fren State
Refu.nds, Rccoveries-:,:iscell-
aneou.s
From Dire Department
6.974.34-
2,476.1+3
198.50
257.56
500.00
675.00
4,153.25
99.50
2,838.39
818.73
163.77
312.!...Jg
99.50
2,838.39
127.56
500.00
1,190.37
3,879.93
9ffJ.97
198.50
675.00
508.25
130.00
3,645.00
in8.78
650
00
818.78
$
650.00
Balances
J snuary
1,
1945
Total
All--
Fun cIs
$~QllI9
3,094-. In
1,515.46
Pirea:en'.;:;
Pens-iOn
fund--
$ 10.852. U $ ~f!}~"'1
Fi~'e!Ilcn I C
Relief.--
Fuf!S:
$
Police
Eel tef c.n:i
---PCi1SiOn---
Fund
5.647.91
t
.",
Cemeto!:J
5:ndoY1Jl1ent
~).n<i.~
---291.34
~
3
,
Hillcr~st Hil1crest
M"emorra:l Memor1el
EniiowTIle;jt -'l'rust-
F1Anc~ _ - . Furod _ Actll9-~
536.40 $ 2.:-401.Qo $10.85Q.77
094.41
515.46
2.368.98
1,513.82
Dt;d~
~10,682.20 $ 170.57_________
225.4:3
1. 64
~iremen~J'el'Si,<~-,"\md _
__~om~.red __~J..hJ3!:li\5.f~__
Amount of Amount of
_Actuai- Actua~
Over Under
E~d2;-ct SuiJget
TRUST AND AGENCY FUN~S
Ja~~_l-Ll::245 to December )1. 19]5L-lnc1uflJ,ve
CITY 0,,' SA.LIN~ KANSAS
STATEJ.:ENT OF RECEIPTS, DISBU213EME}!TS AND BALANCES OF CASH
SG::cdt:le
"22
56.
CITY OF SA~~NAt YJillBAS
STATEMENT OF RECEIPTS, DISBURSEMENr:['S
AND BALANCES OF CASH
WATERWOHKS DEPP..ETMENT FUND
January 1, 1945 to D€cember~ 19~~
Balances - January 1, 194-5
Receiots:
Hydrant Rental
Operating Receipts
Investments
Interest
Miscella.neous
;lj; 615.00'
112,84-9.73
63,4-50.34
2,744.11
669.20
Total Receipts
Total Cash to Account For
Disbursements:
Bonet Princ ipal
Bond Interest
Commissions and Postage
Operating Appropriations
Investments-Tempor~y Notes
Land
31,000.00
1,395.00
4l.73
59t2~9.35
67,014.68
500.00
Total Disbursements
'Balance - December 31) 194-5
57.
Schedule "23"
$ 117,4-81.77
180....228.38
$ 297.810.15
,159.230. 'J2._
$--1:28.579.39
CITY OF SALINA~ KANSAS
STATEMEl'J'T OF RECEIPTS. DISBU:.i.SEMENTS
XND BALANC:::S OF CASH
CEMETERY FUND
January It 19~5 to December 31t 19~5.
Inclusi ve
58.
Sched1l1e "24-"
59.
("ITfTlV
1rJ....t-....
OF SALINA, KANSAS
Sch edul,e II 25 "
~2,207.74- $2,033.4-3 $ 174-.31
, 489.14' 488.61 _____~3
$2,696.88 ~2,522.04 $--11~.81 _________
STATEME..~T OF RECEIPTS, DISBURSEMEHTe~
AND BALANCES OF CASH
PUBLIC HEALTH WJRSING FUND
January-r;-I~ to December 31, 19l~5~_
Inclusi ve.
Actual
Budget
Amount of
Actua.l
Over-
Bu dg~!__
Balance - January 1, 1945
$
272.75 ~ 177.96 $ 9~.79
f, __ '""""'-"--__
Receiuts:
Ad Valorem Taxes
Sales Tax'
Total Receipts
Total Cash to Account
For
j2,969.63 J2,700.00 $~9.63
"Dii.sbursements:
To Public Health Nurs-
ing Aesociat1Dn ~2,700.00 J2,700.00
Balance - December 31, 19~5 $ 269.63
$ 269.63
Amount of
Actual-
Under
BU~et
60.
CITY OF SALINA, KANSAS
Schedule "26"
STATElfSNT OF RECEIPTS, DISBURSE1\jIENTE~
AND BALANCES OF CASH
POLICE RELIEF AND PENSION
FUND
January 1.LJ:9~5 to DeCem-Del' 31, 19~-5
Inclusive.
Actual
Amrmnt of
Actue.l
ciVer
Budget Bu.dget
Balance - January 1, 194-5
J 5,84-7.91 $ 5,107.70 it. 74-0.21
Receipts:
Ad Valorem Taxes
Contributions
Miscellaneous
Sales T~"C
I 3,879.93 $ 3,621.28 $ 258.65
1,190.37 1,000.00 190.37
198.50 100.00 98.50
960.97 959.94- 1.03
$ 6,229.77 $ 5,681.32- $ 54-8.55
.$12,077.68 $10, 788.92 jJ:,288.1.E.
Total Receipts
To tal Ca.sh to Ac count
For
Disbursements:
Refunds
Pensions Paid
To Reserve
Total Disbursements
$ 258.4-9 $ 250.00 $
720.00 1,320.00
9,218.92
$ 978.~9 $10,788.92
8.~9
Balance - December 31,
194-5
-,11,099.10
<}
~"lJ'J 099.19
Amount of
Actual
Ui:1a:er
BuQget
$ 600.00
9,218.92___
J2.a.810.~3
61.
CITY OF .SALINA, KANSAS
STATEMENT OF RECEIPTS, DISBURSE~$NTS
Schedule 1127"
AND BALANCES OF CASH
CONDEn~NAT:ON FUND
January 1, 19~5 to December )lJ 19~2L
Inclusive.
Balance J anuarJT 1, 1945 -H. 25.29
- ;jp
Becei~:
None
Total to Account For 25.29
Disbursements:
None
Balance December 31, 1945 $ _ 25.29_
-----
.1
,
f
,
.~
Balance January 1, 1945
Heceipts:
Temporl'_ry 110tE:s
Benefit Assessments Paid
Bona Issue
Total Recelpt.s
Total Cash to Account. For
Disb~rse1l10ts:
Profess~onal and Coutracted
Services
Material and Supplies
Ter.~ore~Y Notes Paid
EngL~eering Expense
InterE:st
Total Disbursements
Balance - December 31, 19'+5
CIT:: OF SALINA YJ\NSAS
_______~J_____
STATEllt;HLO!' EZGSil'TS.L DISBURSEi",ENT.9 i,}li; BALJlJT_Cj:S ot" CASE
CONST!:<UC1:::mr K~!lL
Januar_~Lb ;L2!J-;5-"-~.2-p_e~P!l!'-2L-131+5 ~Jncl'-lG i ve_.
Asphal~ Ql~T~ __andu~~l.!-_t'C!:
Ghaflin Later3.1
To~L SiC'ewalks Pavin8-_ E_vi:J.g -Hall SeVier
$ 6,726.73 $----1~ $ 98~OQ $~'Z31. 2g L..3J 884. 90
'i 67,014.68 :!i;52,8B8.28 $ 14,126.UO
7,870.36 2,582.00 3,510.]1 1,778.25
---17.LG:J-.!-42 ----.-- -"-- 19,821.72 -_..~---_. -L'l~
$102J 502~2 ____3 2.582.QQ !L12L:(~Q.!.Jl: ---------- - ~ 23.700.41
~09, 22~~2 L-124.IL $ 2.2~7.90 ~!JL22~ '\ 3, ~8~. 9-? 12 23,700.lJl
---------
~ 67,014.60 1; 52,888.20 ~ It~, 126.4.0
2,884.85 ~ 2,884.85 22, 43lJ. 23
31, 455. L~3 9,021.20
1,515.02 1,00)1-.56 510.46
~49.2~ --- --- ~.91 -~~-" !J-2.35
$103,119.16 $ 2,884.85 $ 76,533.90 :it 23.700.41_
~,1l0.09 $ 124.71 ~2&2 $ 1. !J-17. 43 L- 3.884.90
- --- .- - .- ------
Schedule
"28
62.
63.
CITY OF SALINAJ KANSAS
Sehedule "29"
STATEMENJ OF INCREASES. DECRR~SES__
f~JD BALANCES OF INVESTMENTS
TRUST AND AGENCY FUNDS
January 1, 1945 to :Qecember 31J 191-1-5.1-
Inclusi v e.
Firemen's
Relief
Cemete"EL_
Endowment
Func"C-
Hillcrest
lvlemoria~_.
Endowment
- F'tmo.
Total
Balance - Janua,rv 1,
1945
$-.?LOOO.OO $ 7.500.02- $ 6,200.00 $~l.OOO.OO
Increases
Decreases
L 500.00
$
500.00
Balances - December 31.
194s.L26.J 50Q. 00 $ 7 t 500.00 $ 6, ~OO. 00 .$40.J500.00
CITY QF a~LINA. K~~SAS
STATm~ENT OF RECEIPTS, DISBURSEHENTS
AND BALAJ!CES OF CASH
INCOME TAX WHITHELD
Ja.nuary 1, 194-5 to December 31, 1945L
Inc1usi ve.
Balance - JanuClry 1, 19~5
ReceiDts out of Wages Due in 19~5
Total to Account For
Disbursements to United States
Government
Balance - December 31, 194-5
$
986.95
16,010.81
$16,997.76
~l5, 6q3. ~-6
$ 1,334-.30 .
--------
64-.
Schedule "30"
CITY OF S~IN;'=, KANAAS
STATEMENT_OF RECE~PT~ DISBURSEMENTS
AND BALANCES OF CASH
BRIDGE OR STREET BUILDING ~illCHINERY
AND EQUIPMENT FUND
JanueYY 1, 194-5 to December 31, 19~5J
I~clu~i ve.
Balance - January It 1945
Receipts:
Transfers from Street, Alley and Sewer fund
Disburse~ts.L
Balance - December 31, 191~
65.
Schedule "31"
$ 1,000.00
6,50Q.00
none
$ 7,500.00
66.
CITY OF SALINAJ YJrnSAS
STATFJ:IENT OF ~ECEIPT~!)ISBURSEMENTS,
Schedule "32"
AND BALANCES OF CASH
STATE AIJD FEDERAL~
Lh-l:2~.L..
Balance - January 1, 1945
Heceipts
None
$ 1,748.73
Digbursements
-1:J7~8.73
Balance December 31, 1945
None
---.-
..
67.
CITY OF SALINA, KANSAS
SChec.l1.1e "33"
CASH IN CU.2.'i'ODY OF CITY TP..EA.SURER
RECONCILIATION OF BANK BAI~NCES
Decembe~ll 1945._ -
~_22~07.11
J~ 105,298.62
Add.: Ac_vanc e Pe..yment-
Bonc- and Interest
Add: Deoosits 1945
Receipts Deposited
in 194-6
Checl': #650 paie. :JY
National Bank of
Amer1ca,written on
Planters state Bank
and Included in this
outste.nding list
Balance Certified
December 31, 1945
Outstano.ing, Checks-
December 31 1945
, (Schectu1e 3~-A)
/'
i
The
pIanters
ste,t e Bank.
National
-Baiik()f
America
Farme~E:
National
BaI"'.k
~18
$ 128,105.'3
~ 127,669.89 $126,854-.99 ~382,'30.61
9,884.08
13~92.68 420~.69 4ot394.~~
~ 114-,177.21-$122,7 :30 $342,a36.13
9,884.08
28,902.03
2~2.11
29, 14l.!-. 14
12.20
72.20
.$ 1L:.~'9 08'+. 73 .$11L~9 49l. 52 $1229760.30 $381, 3~.55
i
i
J
1
Check No..
918
6750
67 59-6?4-1t&6946- 6?65
69702
5%:;'
6515
6518
6520
653S
6537
65~8
65,.6
6:;4-3
6550
6551
6558
6559
6564-
6570
6571
6573
6571f
6580
6589
6598
6602
6601l
6617
6621
6623
6628
664-5
6652
6657
6664-
6665
6668
6672
6680
6685
6688
6689
6697
6701
6702
1.20
70.92
13 J 1~2(). 5t
62.50
125.02
25.IJO
10. ()I)
6.68
31. 58
16.72
16.4-6
7.50
7.88
5.75
4-.50
1.50
.50
60.00
150.00
150.00
6.67
5.00
5.00
1.28
104-.4-5
7.68
6.96
.53
50.00
44.63
12.00
60.75
4-.50
13.33
1.603.99
267.50
7.50
1.50
4-79.24-
76.00
196.56
174-. 69
16.50
11.70
11.04-
Total
Amount
:!...20
70.92
13,4-20.56
Nat.Lor:o.l
Bank
or
Americ~
62.50
125.00
25.00
10.00
6.68
31.58
16.72
16.46
7.50
7.00
5.75
4.50
1.50
.50
60.00
150.00
lpO.OO
6.67
5.00
5.00
1.28
104-. 4-5
7.68
6.96
.53
50.00
44.63
12.00
60.75
4-.50
13.33
1, Q03.99
267.50
7.50
1.50
4-79.24-
76.00
196.56
174-. 69
16.50
11.70
11.04-
Fa~
~jd.tional
:dank
40,39
~_!!OJ_~_~~
Check No..
6704-
6710
6716
6729
6734-
h7lJ.n
94060
5759
6308
6310
l'.-'''"'.
v;,JJ.:;I
61j.27
64-29
64-92
6501
650~
6754
6755
6756
"
"
5.81
1.02
217.42
12.78
6.27
1.70
10.65
90.25
25.00
25.00
29.90
83.90
8;.90
72.20
72.20
12.20
1, 4-76. ~
5,4-36.85
15,278.52
Total
Amou!l-~
f8
CITY 0;;' SAT..,~'i!h-Y.AN8AS
OVTS~ANDING C~ECKS
Dee ember 31L-194-5.
68.
ScheG.Clle "3)l
Planters NE~tion;J.l Ff.rmers
- stcd,e- --- Na Eonal
B&.:1l: of
Be.nk' Arr,el'ic<,. ~ct.~lC-
5.81
1.02
217.4-2
12.78
6.27
1. 7e
10.65
9':'.25
25.00
25.00
29.90
83.90
83.90
72.20
72.20
72.20
1,4-76. Jj.8
5,486.85
15,278.52
--- ---
t 22,807.11 ';J; 13,4-92.68 4-,094.69
-_. ~---' - -----.-. --_._, - ~--- --- .----
3~~l.J~ '_~-& Y~2. 68.___ _..L....:..:
CI'J1Y OF SALINA, ~'"'JSAS
69.
Schedule "35"
ST!~TEHEl'!T SHOWING ALLOCATIO N OF TAXES RECEIVED HI 19115
TO VARIOUS DEPARTMENTS OF THE GENE..BAL FUND
i[anuar~ 1:-194-5 to December 31. ---r91+5. InclliSIVe.
.
Tangible Ta.xes:
Police ~epartment
Engineering Department
Milk Inspection Department
Building Department
Garbage and Rubbish Removal
Total Tangible Taxes
~gible Taxes
police Dep&rtment
Legal
Engineering Dep~rtment
Milk Inspection Department
Build~ns Department
Garbage and Rubbish Removal
Total Intangible Taxes
Total Tangible and Intangible
Taxes $
police Department
Engineering Department
Milk Inspection Department
Legal Department
Bu11d1ng Department
Garbage and Rubbish Removal
Total Tangible and Intangible
Tax $
Delinquent
Tax__
$
490.68
103.6l
4-1.13
243. ~5
878.87
$
---
.1l.
2)
.4-6
.03
.07
.06
.02
__ . 19
-~
Current
Tax
-
$
l7,4-73.59 $
2, It~3. 9:3
3 21 11 ry-;
, _ r. '-.,..,
2,945.8:2
7.773.88
33.551.~5 $
Total
Tax
17, 964-. 27
2,143.93
3,317.84-
2,986.95
8.017.33
34. 430. 3g_
5,802.85
4-59.60
980.00
836.15
504.02
3.111.86
$ 11.694-.4-8
879.70., L.15. 24-5. J;:..Q $ 46. 12~. 80
$
}+9l.l~
.07
103.67
.03
~1.15
24-3.64-
879.7Q
~
$
5, 80 2. 39
4-59.57
979.93
836.09
504-.00
~.111.61
11. 693. c~~
:ti;
23,275.98
3,123.86
~,050. ~52
459.57
3,4-4-9.82
lO,885.55
$ 23,767.12
3,123.93
4-,153.99
~59. 60
3, ~90.97
11,129.19
~,2~5.1Q $ 46.l2~.80
CITY OF S.L\LINA, ~N~~~~
70.
Schedule "36"
CASH IN CUSTODY OF THE CLERK OF THE CITY 80L~_T
Decembe~-21,~ 194-5. ----
Farmers National Bank, Salina, Kansas:
Balance - Per Bank Certification
Deduct:
Outstanding Checks:
Date
---
4-4-~~2
8-8-4-2
9-28-4-2
12-8-!!2
3-8-)!11-
3- 8- 41+
8-30-41+
8-30-4-4
10- 5- 4-4~
11-25-4-4
~20- 45
6-29-45
11-17-4-5
11-20-4-5
12-12-45
l2-17-4-5
12-17-4-5
12-26-4-5
12-27-45
12-28-4-5
12-21-45
12-31-4-5
12-31-45.
12- 31- 45
Total Outstanding Checks
December Receipts Deposited 1-2-46
.
Balance - December 31, 19~5
Number
607
852
987
1158
1898
1901
2076
2078
2111
2172
2318
2377
252~
2526
25~6
254-8
25'-1-9
2552
2553
2554-
2555
2556
2557 .
2558
Amount
.50
1.5~
.75
.75
1.00
1.00
16.65
3.00
.35
2.10
.21
5.00
5.00
.85
1.00
100.00
5.00
5.00
1.40
1.55
13~. 30
~.65
103.25
70.05
$ 1,989.64
_ 4-64-.90_
$ 1,52~.74
~4.o~
$ 1.568.78
CiTY OF SALINA KANSAS
RECONCILIATION OF S~1J!'!.Al'ISCAL.!\GENCLACCOUNTS
OUTSTANDING BONDS AND COUPONS
-----necember 2!J_19~.5. .
Items Outst.2ll_d.illiL-
Date of Date Coupon Bond
1~ee~ I8s~ .lssue_ ----r5Ue Numb er NUl!lbeS_ Detail Amount
Sewage Disposal 1-10-27 7-10-45 37 133 1 @ 21. 25 $ 21.25 '":
Refunding 1- 1- 38 7- 1-45 15 57-89-60 4@ 10.00 4-0.00
Tax Judgment 1- 1-38 7- 1_1~5 15 16 1 @ 10.00 10.00
Vlb.terworks 10-1-25 10-1-36 22 579 1 @ 22.50 22. 50
--_._~.~
Total $ 93.75
Remittance to Fiscal Agency for
Bond ano. Interest parments due _9,871. 38
J s.nuar;y 1946
Balance Certified by Fiscal Agency $ .Jh222.13
-
Schedule
"37
71.
72.
~ATEHWORKS DEPIUl~MENT FU}ID
CO Mlv:EN T S_
The books and records of the Waterworks Department Fund of the City
of Salina, Kansas, have been audi tee.. for the period beginning Janu~try
1, 194-5, and ending December 31, 194-5, inclusive. A report of such
audi t is herewith submitted.
SCOPE OF AUDIT
The audit was performed in accoroRnce with the general and specific
required provisions of the Minimum Standard Audit Program, approved
by the State Municipal Accounting Boar<l, applicable to such fund-so
The audit included a verification of the assets and liabilities of
this fund at December 31, 194-5, in the manner and to the extent
hereinafter indicated, 8.nd a general review of all revenue and ex-
penses for the year 194-5.
HISTORY
The Waterworks system, supplying the water needs of the residents
of. the City of S~lina, Kansas, was purchased from priv~te interest
in October, 1925, by the City ano. since January 1, 1926, has been
operated as a municipal activity. The Waterworks Department is
governed by the City COIIunlssioners, in oonjunction with the Water-
works Advisory COInr.lission, which consists of five members, who
serve without pay ~nd axe. Bppointed by the Board of City Cow~ission-
ers. The Advisory Com~ission ~as created to consult with and advise
the Bo~ro_ of City Commissioners wtth reference to the operations of
the Waterworks Department.
BALANCE SHEET
Under Exhibit "A", is shown a ba1ence sheet of the Waterworks Depar.t-
dent as at December 31, 19~5, a brief summary of which is as follows~
ASSETS
LIABILITIES
Pla..'"lt and Prop erty
Current Assets
$ 1,015,679.~3
282,889.68
Surplus
Reserves
Current Liabili-
ties
~; 1, l4-3, 266. 32
125,894-. 73
29,408.06
Total Liabilit-
ies
~~ 1,298,569.11
. . Total Assets
$ 1,298,569.11
APPLICATION OF FUNDS
The source and application of funds realized_ during the pl~riod under
review'is shown by the following statement:
Funds PrQvio edl.
From Net Income f~r the year ended December 31, 1945
Depreciation taken fo~ the year 1945
Total DU.nds provided:
Disj)osi tion:
Bonds Retired
Increase in Working Capit.al
Chargee to Depreciation Reserve
Additions to Plant and Property
Fire Truck Purchases
73.
~; 51,713.74-
l2, 127. 8? _
~s 63,841.5!-
~~ 31,000.00
8,940.21
1,200vlO
2,719.03
19,982.20
~~ 63, 84-1. 5J~ .
The increase in Working Capital represents the net increal~e of cur-
rent Assets over Current Liabilities as follows:
Current Assets:
l2-3l-I!.~
12-31-45
$118,491.07 $139,279.39
27,392.35 21,327.62
Cash
City of Salina Bonds
City of Salina - Tempo-
rary Not~s
Accounts Receivable
Materials and Suprylies
U. S. Bonds --
4-7,966.56
1~, 54-5. 93
10,093.88
50,000.00
59,595.63
5,50lJ-.95
9,182.09
50,000.00
$258,489.79 $282,389.68
Total Assets
Current Liabilities:
Accounts Payable
Meter Deposits
Accrued Interest Payable
$
6, olJ-B. 63 :~
7,551.00
348.75
22,037.06
7,371.00
$ l3,948.38 $ 29,408.06
$2411. J 541. 41 ,$253, lJ-Bl. 62
Total
Working Capital
Increase or
I~Decrease)-
$
20,788.32
6,064.73
9,629.07
959.02
911.7~
$ 2,4,399.89
~
t;-t'
15,988. )+3
(180.00)
(348.75)
$ 15, 1~59. 68
$_~9~.21
PL~~T AND PROPERTY, December 31L-19~5:
Additions for the year 1945, together with the balances in the
various accounts are shown in detail in Schedule "1".
Current Assets:
These are shown in detail in the previous paragraph in this report
on the Wate~Norks Department together with the current Liabilities.
74.
Cash on Ea~d. :;.n tne Officf;. was counted January 2, 191+6, and found
to be correct.
Cash disburseDents for meter deposits refunds, miscellaneous PRY-
rolls, freight, express end petty claims are made from curren-t c&.sh
on hand. Reimbursements for these items are later received from the
City Treasurer through appropriations made by th6 30ard of City 60~-
issioners.
Cash in the Hands of the City Treasurer was verifie~ an0 compared
witb the records of the City Clerk. The payments of vouchers for
the ~aterworks Depart~o~t nre now being handled Just the same as all
other. fund pB.yments are, under the 8a.L.l.e type of authorizations, and
the warrent-checks are issued by the City Clerk and entered on his
records, the same as those for other funds and dep~tments.
Oi t~,r of Sfl.lina Bonds: These bonds were examined, being kept by :.~...
Eberhardt in the National Bank of ~~erica. All Coupons were found at-
tached to the bonds and the bonds on hand agreed with record of bonds'
held.
Ci ~y of Salina ~ora.ry Notes: This represents the mont:lY advanced
to the City of Salina, secured by tempoi.....ary notes, issued by the Cit;y
of Salina, Kansas as follows:
Date Issued Ir:terest Rate Amount
6-19-4-5 1% $ 2, ~558. 84-
6-19-4-5 1% 982.15
8-21-'1-5 'et 11-83. 26
lie
f-18-4-5 1% 1, ~~80. 95
I
.. 11-14-'+5 1"" 7 , rr7~. 52
(~
11-11+-1+5 ~ 22, 1+7~.OO
1,70
12-18-45 1% l, 1+76. ~8
12-l8-~5 .,,.... 5, 1~6. 85
....;0
l2-l8-4-5 ...,.,1 l6, :~78. 58
.1.)'0
'rotal $ 57,595.63
The stub accounting method of billing is in use by the Gity and bills
are prepared, totaled and prove on a Burroughs Billing machine. The
calculations of units of water used, as shown by the meter books, were
test-checked against the rate schedule and compared with the amounts
as shown on the consumer's bills. Test-checks were also made on
individual billings to see if the bills were prepared and pa.id in
accordance with the ra.te provided by ordinance. A penalty of ten
percent is assessed for failure to pay bills when due. However, such
penalty is waived in cases of sickness.
Records of service connections were examined and test-checked to the
billing sheets to determine that billings were being recorded on ser-
vice connections made during the yeal".
75.
The total billings for the year, plus outstanding accoilllts at the
bep:,innim>: of the year, were accounted for, either in the form of
cash received during the :/60.1', discounts [JI1d reocctes alJl.owed, bad
debts chRrged off, or outstandins accounts d.ue at the close of t!le
year.
Materials and SUQ"Olies: This represents the value of mi~terials on
hand at December ~l, 19~5, as inventoried under the supervision of
the Superintendent, who certified. that t.he quanti ties wlere correct
and the items Vlere priced at the lower of cost or market. The ex-
tension and footings were verified.
Prepaid Insurance: A schedule of the insurance in force is present-
ed in Schedulelf3lf, together with the amount prepaid to December 31,
19~5.
~
Fidelity Bonds: Fic..elity bonds are in force in the amount of
~5,000. 00 each, on the Supe:i."intendent a.nd Cashier of the Waterworks /
Department as shown in Exhibit "L" in the gener8.1 report.
Su~lus: Changes in the surplus account are set forth in Exhibit
"A and need no comment.
Reserve for Street Construction of Flush Tanks has been explained in
prior reports.
R.eserveQ...L
Reserve for retirement of bonds needs no comment.
Reserve for Depreciation of Plant and Equipment:
~
Less Charges
Balance - December 31, 19~5
$ 11~,734-.81
121,127.80
$ 126, 862:01
__.-h..?OO.lO
$ 125,662.51
Balance - January 1, 1945
Addition to Reserves
The amount added to the reserve account in 19~5 was charged to the
depreciation expense account for the year. The reserve account re-
presents book reserve, only, as no cash funds are actually set aside
or s egrega t ed.
Bonds Outstanding: Bonds retired dur:Lng 19~5, together with interest
coupons paid, were inspected and found to be in accordence with the
bond register, and with the totals of the warrants issued therefor.
All were correctly cancelled - all bonds have been p~1d. off.
CURRENT LIABILITIES
Accounts Payable represents amount due on open accounts as at Decem-
ber 31, 194-5, as shown by the City Clerk's Purchase Ord.er Record.
The total outstanding deposits at the end of 1945, as shown by the
General Ledger, was reconciled to the detail of individual depositors.
76.
Your attention is directed to the fact that interest on meter
deposi ts is not paid by the Waterworks Depe.rtrne:nt in al~cordance
with the requirements of 12-822 G. S. 1935.
OPERAT:::ONS
Under Exhibit liB" is shown a statement of profit and loss for
the year 1945, for the Waterworks Department.
GENERAL
No entries were necessary to a<ljust the books to conform with
the audited balance sheet and profit and loss statement since
all necessary entries had already been made.
The Auditor wishes to express his appreciation for the co-oper-
a.tion of the Superintendent, Casnier, and other City Officials
and Employees, during the course of the examin~tion.
C::'I'Y (l}T Sb.TJINA. KAN~AS~
W'ATER','1.T?_':cS m::p.;:lTr:1ENT FtJlm
Assets:
Fixed Assets
-Pl&nt and Property
Current Assets:
Cash in Office and City
Treasurer
Investments:
United St~tcs Bonds
Salina City Bones
Salina City Notes
Accounts Receivable
Inventories:
Meter and Servic5 0en~rt-
ment
0gerating Stores
Total Current Assets
Total Assets
Liabilities, Reserves &
Sur-cluB
,
SurpIus: January 1, 194-5
Balance
Add: 194-4- Profist
Total Surplus
Less Fire Truck Purch-
ased
Total Surplus
Reserves: .
Depreciation
Street Construction
Flush Tanks
Fixed Debt - Waterwo~ks
Bonds
Current Ll~bilities:
Accounts Payable
Meter Deposits
~otal Liabilities
Total Liabilities, Reserves
and Surplus
EALANCE SHE~T
December 3~24-~~
$ 138,279.39
50, 000. O~
21,327.62
57L295.63
$
3,64.9.62
r::. r7') )1'7
..-I. ..-J...JL. TI
$1,111,5311-.78
51 713.74-
$1,163;24-8.52
19,982.20
$
1:25, 662.51
232.2g
tit.
<Ii>
22,037.06
-3..L2-.7l.00
$
267,202.64
5,504.95
:!Jo
'w
9,182.09
$ 125,89~.73
$ 29,408.06
77.
Exhibit "A"
:$ 1,015,679.'-1-3
$
;
282,889.68
g; l,298~..11
~ 1,143,266.32
$
155,302.79
$ 1,298,569.11
78.
CITY OF SALINbt KANSAS
WATERWORKS DEPJI..RTMENT FUND
---~--------
Exhibit tlEIl
Page 1.
PHOFIT AND LOSS STATEMENT
For Year- endinf; Dee.oober 31:" 194-5~.
?even~L
Sale of Water - Private Consumers
Railroad.s
Counts
City
Schools
U. S. Governmental
Total Water Sales
_Add: Penalties
Deduct: Refuncls
Net Water Sales
Interest Received.
Mis.cellaneous
Total Revenues
E!penditures:
owerating Expenses:
ells - Repair
Power
pumpin6-Station Expenses:
Plant Superintendence
Pump Labor
Power
Fuel
Lubricants
Miscellaneous
. Electrical Equipment - Repairs
Buildings and Grounds - Repairs
Distribution:
Labor Resetting & Removing Meters
Meter Department Labor
Meter Service Department - Repair
and Equipment
Hydrant Repairs
Distribution Mains - Reparis
Repair Services
1; 100, 1~93. 90
3,961.76
293.50
1,616.00
988.60
78.90
~~ 107, ~32. 66
;-_1J..o1+9.19
is loB, 481. 85
6~8.26
~~ 107,833.59
2, 7)+4. 11
;52.34
~~ 110, 930. o~-
),J.
;;D
174-.61
3,767.76
~~
3,94-2.37
$ 1,960.00
6,192.00
7,536.02
116.82
90.6~
294.12
4-6. 60
-h 81~. 22-.
18,050.76
$ 2,077.50
2,077.50
638.22
797.78
960.00
158.13
6,709.13
CIT~ OF SALINA.!.. KANSAE.
WATEEWORKS DEPAETMENT FUND
PROFIT AND LOSS STATmA~~T
For Year ending December -.2.b 1945.
Commercial and General:
Compensating and S8.1es Taxes
Collections and Accounting Salaries
Meter Reading and Collection
AdministrE\tive Salaries.
Miscellaneous Office Expense
Stationery and Printing
Insur8..nce
Interest
Depreciation
Total Expense
..
Net Gain
$ ( 31,61)
5,930.~5
2,!J.78.29
3,712.50
1,3~7.58
2,813.29
789. !!-9
1,0~6.25
12,121.80
79.
EXhibit "B"
Page 2.
$_30, 214-! !!-Q
58,916.30_
$_51J~~~
CITY OF SALINA, KANSAS
WATER.WO~~KS DEPAHTMENT
PLANT _.~~D PROPERTY_ACCOUNTS
Distribution:
structure and Manholes
Cast Iron Mains
Hydrants
Valve and Valve Boxes
Real Estv.te - Standpipe
Meters, Boxes & Accessories
Total Distrtbution
Water Supply:
~l Estate
Pump House & Derrick
Wells
Well Pumps & Uet0rs
Flow Lines
Total Water Supply
Pumping Stations:
Real Estate
Real Estate Improvements
Pump House and Stack
Cottage
Reservoir
Electric Meters,Pumps EtC.i
Venture Meters
Pipes and Piping
Total Pumping Stations
General Equtpment:
Garage 8~d Storage Building
Tr~cks and Compressors
Chlorinator
Laborator.y Equipment
Furniture
Total General Equipment
Total all Equlp~ent
12-31-45
1-1-4-5
~ 7,277.28 $ 7,277.28
58~,132.95 581,699.97
37,251.41t 37, 251. ~-4-
20,848.05 20,8~8.05
55,569.84 55,569.84-
6~,051.58 65,117.15
$ 7?9,131.14$767,763.73
l,7~7.50 1,747.50
14,328.38 14,328.38
J.p.L, 4-18.65 4-4, ~18. 65
25,765.62 25,765.62
4-~L223.72 44,623.72
$_!3~t883.e7$13~883.87
~ 9,875.00
3,580.40
18,750.8)-1-
3,069.37
27,94-3.33
15, 603. 4-!~
3,170.1+3
15,186.88
9,875.00
3,580.40
18,750.84-
3,069.37
27,94-3.33
15,603.44
3,170.43
15,186.88
$ 97,179.69$ 97,179.69
2,282.0~ 2,282.04
3,988.74 3,988.74
4,327.97 2,976.35
1,269.02 1,269.02
6,616.96 6,616.96
$ 18,484.73$ 17,133.1]
"1~015,679.43$~12t960.4p
80.
Schedule 111"
Increase
or
(Decrease)
$ 2,432.98
( 1,065.511
~ 1,367.4-1
$
1,351.62
$
1,351.62
2,719.03
1l1l!D
19-5315
1321
6720
84.8 6'1
19-5316
14B4F-1661
127
Continental
Nevw York Fir'B
I"Iut. Fire & lli~:Y'i.ne
A:I>.9r. Centre.l
National
NeVI York Fire
lzt. Na t 11. Amer.
Natll.Ben Franklin
Hartfor'd
New York, N.Y.
Seattle, "'Iash
Pi ttsburgh;Pa.
lJew York, :'!. ~
Ney' York, N. Y
:Hnneapolis
5
5
5
5
::J
5
5
5
6-1-46
6-5-46
6-5-46
6-5-46
6-6-46
6-5-46
6-5-46
6-5-46
16,100.
11,000.
6,500.
3,000.
1,700.
3,600.
1,500.
3,500.
00
00
00
O()
00
00
00
00
90
90
90
90
90
l!l2.76
40.59
23.98
9.42
30.60
51.8)j.
19.86
10.99
Pump St. & Eo..
Eq;..lipment
,,-
Build.ing
Dwelling &
Viells to 8
Gar. & W.
Build.ing
Go.r.
Fire
',I
"
"
"
"
"
& Sun!)ly
. )+th. St.
n "
II "
5th. St.
1t 1/
South
4th.& 5t
19-501089
798
19-501088
19-5~641
2694-
551
255855
Amer.Equit8.o1e
Pied.mont Fire
Allerlcan
New Yor~
Coun.
Firemen I
"
s
Equitable
Fire
Ins.
Fund
New J::ork, N. Yo
Nevf York, N.Y.
Hartford, Conn.
Net-.rar2:, N. .Jer.
San FrEnciec0,
Calif.
New ~()r~;:, r:. Y.
Chi,cago, Ills.
3
3
3
3
3
'"
-'
3
10,000.00
10,000.00
10,000.00
.~ 65,000.00-
28.80
28.80
28.75
_Number _
03~.351
314383
941~.45
864613
Company
1~aryland
J.laryland
Royal
Royal
Casual ty
Casllalty
Address
Eal timor e,
Bal timore,
New Y()r~,
New Yorl:.,
Md.
Md.
N. Y.
N.Y.
Term
1
1
1
1
l;~~~_s
2-28-46
2-28-46
11-14-46
10-7-46
5- 6-4B
6-1-!J8
7,51)).00
7,500.00
10,000.00
10,000.00
90
90
90
90
90
90
21.56
27.68
28.75
28.75
Water
1/
"
"
TO'lJ.Ter
"
"
"
Tornado
"
"
"
~
Fe.cc
5/10
5-10-20
450.00
Co.
-U0.
Premium
.~ 225.30
. 217.00
43.90
12.15
Cov~ra[te
ContrD.ctors
't. Camp.
Auto Liab.
Comp
Chcvalet & FOl'd
11 . n P. U
On
WB.ter Business
II "
C=TX_O~_ SL~=~J:I~~ ~~:,.~'JSAS
WAT2R~O"~~_DEPP~TMENT ?0NJ
INS~L_~.J""l.NCE _ 3G~~DJIbE
Scheoul e
2
81.