Audit - 1966
CITY OF SALINA
Salina, Kansas
REPORT ON EXAMINATION
December 31, 1966
KENNEDY AND CaE
Certified Public Accountants
Salina - Kansas
CITY OF SALINA
Salina, Kansas
INDEX
Page
ACCOUNTANTS' OPINION
1
EXHIBIT A
COMPARISON OF CASH BALANCES WITH ENCUMBRANCES
2
EXHIBIT B
STATEMENT OF REVENUE, ESTIMATED AND ACTUAL
3-7
EXHIBIT C
STATEMENT OF EXPENDITURES COMPARED WITH BUDGET
APPROPRIATIONS
8-15
EXHIBIT D
STATEMENT OF RECEIPTS, EXPENDITURES, AND
UNENCUMBERED CASH BALANCE, NON-BUDGETED FUNDS
16- 21
EXHIBIT E
CLASSIFIED STATEMENT OF RECEIPTS) DISBURSEMENTS,
AND BALANCES OF CASH, COMPOSITION OF ENDING
CASH BALANCE
22
EXHIBIT F
POLICE COURT. SUMMARY OF ASSESSMENTS, DISBURSEMENTS, AND
UNCOLLECTED CASE BALANCES
23
EXHIBIT G
STATEMENT OF BONDS OF INDEBTEDNESS) TEMPORARY
NOTES, AND NO-FUND WARRANTS
24- 25
EXHIBIT H
RECONCILEMENT OF FISCAL AGENCY ACCOUNT
26-28
EXHIBIT I
INSURANCE IN FORCE
29-30
EXHIBIT J
FIDELITY BONDS IN FORCE
31
EXHIBIT K
SCHEDULE OF INVESTMENTS
32
EXHIBIT L
COMPARISON OF DEPOSITORY SECURITY WITH BALANCES
ON DEPOSIT
33
EXHIBIT M
SCHEDULE OF AUDIT ADJUSTMENTS
34- 35
EXHIBIT N
CITY BUILDING INSPECTOR RECEIPTS, DISBURSEMENTS,
AND BALANCES
36
EXHIBIT 0
STATEMENT OF TAXES RECEIVED FROM COUNTY TREASURER,
BY FUNDS
37
Index
CITY OF SALINA
Salina, Kansas
INDEX
Page
Schedules C-1
to C-25
Detail of General Operating Fund Expenditures, by
Departments, Compared with Budget Appropriations
38-56
ACCOUNTANTS' COMMENTS
57-64
WATER AND SEWAGE DEPARTMENT 65
EXHIBIT A BAlANCE SHEET 66
EXHIBIT B UNAPPROPRIATED SURPLUS 67
EXHIB IT C INCOME STATEMENT 68
EXHIBIT D COMPARISON OF RESERVE BALANCES WITH ORDINANCE
REQUIREMENTS 69
Schedule 1 Plant and Property 70- 71
Schedule 2 Schedule of Operating Expenses 72- 74
ACCOUNTANTS' COMMENTS 75-79
Index
KENNEDY AND COE
MEMBERS
OF
CERTIFIED PUBLIC ACCOUNTANTS
OFFICES IN KANSAS
SALINA
CONCORDIA
GREAT BEND
OBERLIN
COLBY
GOODLAND
AMERICAN INSTITUTE
OF
CERTIF""JED
PUBLIC ACCOUNTANTS
The Mayor and
The Board of City Commissioners:
We have examined the records and accounts of the City of Salina, Salina, Kansas, for
the year ended December 31, 1966. Our examination included all funds, except the
Municipal Band Board, The Saline County-City Building Authority, The Firemen's Relief
Association, The Joint City-County Board of Health and the Salina Airport Authority.
Our examination was performed in accordance with general1y accepted auditing standards
and with the provisions of the Minimum Standard Audit Program approved by the State
Municipal Accounting Board September 28, 1963.
Additional records are maintained by the Water and Sewage Department in conformity
with accounting methods applicable to commercial utilities. Statements showing the
financial position and results of operations on this basis are presented in a special
section of this report, and are commented upon separately. Since the scope of our
engagement did not include the verification of the assets of the water and sewage
department other than cash, we are unable to express an opinion on Exhibits A through
D and Schedules 1 and 2 of the special section, pages 66 to 74, of that department,
In our opinion, the accompanying statements, except those of the water and sewer
department as noted above, present fairly the cash position of the various funds of
the City of Salina, Kansas, at December 31, 1966, and its financial transactions for
the period January 1 to December 31, 1966.
Salina, Kansas
June 30, 1967
Respectfully submitted,
47 ~L ~P-j
~~&/~
Licensed Municipal Public
in charge of and actively
on this audi t.
C.P.A.
Accountant
engaged
-1-
CITY OF SALINA
Salina, Kansas
COMPARISON OF CASH BALANCES WITH ENCUMBRANCES
January 1 to December 31, 1966
Funds
Budgeted Funds
General Operat ing
Noxious Weeds
Firemen's Pension
Policemen's Pension
Flood Works and Levee
Bond and Interest
General and Special Improvements
Parking Meter
Airport Revolving
Sanitation
Water and Sewage
Tree Maintenance
S-oc ia1 Security
Employees' Retirement
Construction - Asphalt Resurfacing
Total Budgeted Funds
Non-Budgeted Funds
Construction
Clearing Accounts
Street Machinery
Ambulance Revolving
C en tr a1 Gar age
Cemetery Endowment
Mausoleum Endowment
Mausoleum Trust
Civil Defense
Total Non-Budgeted Funds
Totals
Unencumbered
Cash Balance
1-1- 66
$ 94,101.31
238,85
11,182.29
4,736.67
10,727.02
11,179.95
335.23
24,462.85
34,132.47
47,749.49
502,251. 10
14,032.87
36 , 634. 75
51,230.46
96,534.53
939,529.84
237,392.69
7,048.08
48 , 992 . 90
15,983.72
775.86
1,163.40
1.049.81
312,406.46
$1,251,936.30
Receipts
$1,841,263.90
5,545.63
15,004.83
30,163.26
11,617.56
1,294,042.56
517 . 28
105,045,92
142,210.58
137,053.08
1,551,449.07
4 , 3 11 . 44
65,818.53
61,417.78
43,166.99
5,308,628.41
3,481,440.41
78,399.76
41,000.00
10,000.00
99,405.85
19,996.98
15,443.77
400.00
24,723.78
3,770,810.55
$9,079.438.96
Exhibit A
Unencumbered Cash
Cash Balance Encumbrances Balances
Expenditure s 12-31- 66 l2-31- 66 12-31-66
$1,795,344.47 $ 140,020.74 $ 85,564.95 $ 225,585.69
5,145.81 638.67 638.67
15,233.80 10,953.32 10,953.32
25,270.64 9,629.29 9,629.29
18,431.40 3,913 . 18 1,500.00 5,413 . 18
1,300,096.23 5,126.28 5,126.28
852.51 852,51
102,744,91 26,763.86 154.60 26,918,46
174,661.54 1 , 681. 51 101.50 1,783.01
165,503.94 19,298.63 39 , 011 . 43 58,310.06
1,600,842.90 452,857.27 10,280.19 463 , 13 7.46
3,717.90 14,626,41 14,626.41
69,810.40 32,642,88 32,642.88
62,633.30 50,014,94 50,014.94
69 , 759. 72 69 ,941. 80 3,759,67 73 , 701. 47
5,409,196,96 838 , 961. 29 140,372,34 979,333.63
3,489,799.35 229,033.75 229,033.75
78,950,84 6,497.00 4,918.57 11,415.57
45,437.62 44,555.28 44,555,28
10,000.00 10,000.00
91,492.07 23,897.50 4,507.67 28,405.17
20,734.42 38.42 38.42
16,014.09 593.08 593,08
120.00 280.00 280,00
24,273.36 1. 500 , 23 7.50 1.507.73
3,766,821.75 316,395.26 9,433,74 325,829.00
$9,176,018.71 $1,155,356.55 $149,806.08 $1,305,162.63
-2-
CITY OF SALINA
Salina, Kansas
Exhibit B
STATEMENT OF REVENUE, ESTIMATED AND ACTUAL
January 1 to December 31, 1966
General Operating Fund
Unencumbered cash balance,
January 1, 1966
Adjustment for prior years'
encumbrances
Adjusted unencumbered cash balance,
January 1, 1966
Receipts
Current tangible tax
Current intangible tax
Deliquent tax
Cigarette tax
Gasoline tax
Liquor enforcement tax
Sales tax
Highway maintenance
Licenses, fees, and permits
Police court fines
Franchise taxes
Sale of investments
Interest from investments
Rents and concessions
Service and sales
Miscellaneous
Reimbursement of expenditures
Total Receipts
Totals
Noxious Weeds Fund
Unencumbered cash balance,
January 1,1966
Receipts
Current tangible tax
Deliquent tangible tax
Sales tax
Total Receipts
Totals
Estimated
Revenue
$
25.269,70
959,174.94
43,750.00
7,500.00
40,000.00
60,000.00
10,500.00
50,295.76
8,045,00
35,145.00
85,000.00
13 7 , 000 .00
650.00
2,410.00
57,840.00
16,000,00
3,003.60
1,516,314.30
$1,541.584.00
$
199.42
Actual
Rev en ue
Actual
Over (Under)
Estimated
5 ,277 .45
223.13
5,500.58
$
5,700.00
$ 93 , 856 . 2 1 $
245.10
94,101.31 68,831.61
955,129.49 (4,045.45)
44,948.96 1,198.96
14,109.82 6,609.82
44,040.27 4,040.27
56,697.54 (3,302.46 )
12,837.27 2,337.27
51,963.42 1,667.66
8,045.00
40,070.15 4,925.15
76,83,+.76 (8,165.24)
142 , 730 , 64 5, 730 . 64
277 ,090.14 277 ,090.14
9,989.11 9,339.11
3,267.50 857 . 50
98,702.90 40,862.90
(16,000 . 00 )
4,806.93 1,803.33
1,841.263.90 324,949.60
$1,935.365.21 $3931781.21
$
$
238.85
39.43
5,25,+.60
60.51
230.52
5,545,63
(22.85)
60.51
7.39
45.05
$
$
84.48
5 . 78,+ . 48
-3-
CITY OF SALINA
Salina, Kansas
STATEMENT OF REVENUE, ESTIMATED AND ACTUAL
January 1 to December 31, 1966
Estimated
Revenue
Firemen's Pension Fund
Unencumbered cash balance,
January 1, 1966
Receipts
Current tangible tax
Delinquent tangible tax
Sale s tax
Contributions by employees
Total Receipts
$
11,225.37
5,759.42
350.21
7,750.00
13 ,859.63
Totals
$
25,085.00
Policemen's Pension Fund
Unencumbered cash balance,
January 1, 1966
Receipts
Current tangible tax
Delinquent tangible tax
Sales tax
Contributions by employees
Total Receipts
$
5,953.37
22,608.72
747.91
6,250.00
29,606.63
35.560.00
Totals
$
Flood Works and Levee Fund
Unencumbered cash balance,
January 1, 1966
Receipts
Current tangible tax
Delinquent tangible tax
Sa 1 est ax
Misce11aneous
Total Receipts
$
11,674.87
9,562.75
100.00
1,359.38
11 ,022.13
22,697.00
Totals
$
Bond and Interest Fund
Unencumbered cash balance,
January 1, 1966
Receipts
Current tangible tax
Delinquent tangible tax
$ 11,110.17
589,469,83
4,000.00
Exhibit B (Contd.)
Actual
Revenue
$
11,182.29 ($
Actual
Over (Under)
Estimated
43.08)
(25.68)
96.03
11.63
1,063.22
1,145.20
1.102.12
1.216.70)
(96.28)
205.14
24.79
442.98
556.63
660.07)
947.85)
182.31
273.02
45.10
95.00
595.43
352.42)
$ 69.78
(2,174.99)
5,384.83
-4-
$
5,733.74
96.03
361. 84
8,813.22
15,004.83
26.187.12 $
$
4,736.67 ($
$
22,512.44
205.14
772. 70
6 , 672 . 98
30,163.26
34,899.93 ($
$
10,727.02 ($
$
9,745.06
373.02
1,404.48
95.00
11,617.56
22,344.58 ($
~11,179.95
587,294.84
9,384.83
CITY OF SALINA
Salina, Kansas
Exhibit B (Contd.)
STATEMENT OF REVENUE, ESTIMATED AND ACTUAL
January 1 to December 31, 1966
Estimated
Revenue
Bond and Interest Fund (Contd.)
Receipts (Contd.)
Current special assessments tax
Delinquent special assessments
Accrued interest on bonds sold
Interest on investments
Special assessments paid
Transfer from Parking Meter Fund
Total Receipts
$ 682,050.00
4,000.00
56,150.00
1,335,669.83
Totals
$1,346.780.00
Actual
Revenue
$ 537,158.32
39,634.65
19,583.29
30,852.65
9,001.09
61,132.89
1,294,042.56
Actual
Over (Under)
Estimated
($144,891. 68)
39,634.65
19,583.29
30,852.65
5,001.09
4,982.89
(41.627.27)
$1,305,222.51 ($ 41,557.49)
General and Special Improvements Fund
Unencumbered cash balance,
January 1, 1966 ~ $ 335.23 $ 335.23
Receipts
Delinquent tangible tax 517.28 517.28
Total Receipts 517.28 517 . 28
Totals $ $ 852.51 $ 852.51
Parking Meter Fund
Unencumbered cash balance,
January 1, 1966
Receipts
Parking meter revenue
Parking meter permits
Interest on investments
Sale of investments
Total Receipts
Totals
$
20,049.74
71,000.00
4,000.00
$
75.000.00
95 . 049 . 74
Airport Revolving Fund
Unencumbered cash balance,
January I, 1966
Receipts
Office rental
Hangar ground rental
Landing fees
Hangar rental
Sale of gas and oil
$ 24,462.85 $ 4.413.11
78,365.92 7,365.92
6,680.00 2,680.00
617.24 617.24
19,382.76 19,382.76
105,045.92 30,045.92
$ 129,508.77 $ 34.459.03
$ 44.685.33 $ 34,132.47 ($ 10,552.86)
3,000.00 2,533.30 (466.70)
100.00 62.50 (37.50)
3,500,00 1,593.75 (1,906.25)
13,000.00 7,500.50 (5,499.50)
199,000 00 86,403.64 (112,596.36)
-5-
CITY OF SALINA
Salina~ Kansas
Exhibit B (Contd.)
STATEMENT OF REVENUE, ESTIMATED AND ACTUAL
January 1 to Decem~er 31, 1966
Airport Revolving Fund (Contd.)
Receipts (Contd.)
Percentage of sales
Gas tax refunds
Sale of concessions
Reimbursement of expenditures
Transfer from other funds
Total Rec.eipts
Totals
Sanitation Fund
Unencumbered cash balance,
January 1, 1966
Receipts
Service fees
Reimbursement of expenditures
Sale of trucks
Total Receipts
Totals
Water and Sewage Fund
Unencumbered cash balance,
January 1, 1966
Receipts
Water, sewage, and refuse revenue
Proceeds from matured investments
Miscellaneous
Tapping services
Interest on investments
Refuse and bond money
Total Receipts
Totals
Tree Maintenance Fund
Unencumbered cash balance,
January 1, 1966
Receipts
Current tangible taxes
Esti.mated
RevenClc
$ 500,00
37,000,00
300.00
1,000.00
20~OOO.00
277 ,400 .00
$ 322 c 085. 33
$ 46,084.80
140,400.00
18,500.00
158,900.00
$ 204?984.80
$ 118 , 216.82
855,000.00
4~000.00
2~OOO.00
380,400.00
1,241,400.00
~L359.616.82
$
5,920.41
Actual
Revenue
$
34.3.26
15,904.75
139,95
5,952,65
21.....776.28
142,210.58
176,343.05
Actual
Over (Under)
Estimated
($ 156.74)
(21,095.25)
(160.05)
4,952.65
1,776.28
(135,189.42 )
($145.742,~)
$ 1,664.69
(3,400.00)
53.08
(18,500.00)
(21,846.92)
($ 20.182.23)
$384,034.28
158~616.30
506,178.67
(25.51)
3,858.28
21,821.33
(380 ,400.00)
310,049.07
$6940083.35
$ 8,112.46
(15 .05 )
-6-
4,233.60
$
$ 47 ,749 .49
137,000.00
53.08
137,053.08
$ 184,802.57
$ 502,251.10
1,013,616.30
506,178.67
3,974.49
5,858.28
21,821.33
1,551,449.07
$2 .053.1 700 .17
$
14,032,87
4,218.55
CITY OF SALINA
Salina, Kansas
Exhibit B (Contd.)
STATEMENT OF REVENUE, ESTIMATED AND ACTUAL
January 1 to December 31, 1966
Actual
Esd.mat,ed Actual Over (Under)
Revenul!2. RevenuE~ Esti.mated
Tree Maintenanc.e Fund (Contd.)
Receipts (Contd.)
De linq uen t tangible taxes $ 25.00 $ 19.51 ($ 5.49)
Sa les tax 70.99 73.38 2.39
Tota 1 Receipts 4,329,59 4 ,311.44 (18.15 )
Totals $ 10,250.00 $ 18,344.31 $ 8,094.31
Social Sec.urity Fund
Unencumbered cash balance,
January 1, 1966 $ 25,219.29 $ 36,634.75 $ 1l~41.5.46
Receipts
Current tangible tax 12,810.59 12,756.02 (54.57)
Delinquent tangible tax 539.24 539.24
Sales tax 1~970.12 2,035.44 65.32
Contributions by employees and
employer 40,000.00 50,487.83 10,487.83
Tota 1 Receipts 54,780.71 F5,818.53 11.,037.82
Totals $ 80 JWO .00 $ 102,453.28 $ 22.453.2~
Employees Retirement Fund
Unencumbered cash balance,
January 1, 1966 " 31,882.66 $ 51,230.46 $ 19,347.80
'(
Receipts
Current tangible tax 16,2~0.77 16~139.28 (71. 49)
Delinquent tangible tax 522.18 522.18
Sa les tax 1,906,57 1,969 .78 63.21
Contributions by employees and
employer 35,000.00 42,786.54 7,786.54
Total Receipts 53 , 11 7 . 34 61,417.78 8,300.44
Totals $ 85.000.00 ,$==112 . 648.24 $ 2 7 .1~4B~2!+
Construction - Asphalt Resurfacing Fund
Unencumbered cash balance,
January 1, 1966 $ 35,322.40 $ 96 ,534.53 $ 61,212.13
Receipts
Gas tax - Quarterly payment 10,000.00 2,000.00 (8,000.00)
Gas tax - Surplus distribution 32,000.60 39,119.36 7,~18.76
Interest on investments 2,047.63 2,047.63
Total Receipts 42,000.60 43,166.99 1,166.39
Totals $ 77 .323 .00 ~39 ~ 701.52 $ 62.378,52
-7-
CITY OF SALINA
Salina, Kansas
STATEMENT OF EXPENDITURES
COMPARED WITH BUDGET APPROPRIATIONS
January 1 to December 31, 1966
General Operat ing Fund Summary
Department
City Commission
City Manager
City Clerk
City Attorney
Pol ice Court
City Building
City Engineer
Fire
Inspection
Park
Police
Street
Waste Dispo sa1
Traffic and Parking
Swimming Pools
City Planning
Street Lighting
Airport
Insurance and
Contingencies
Band
Memorial Hall
Public Health
Industrial Development
Cemetery
General Improvement
Purchase of Investments
Budget credit - Sale of
investments
Totals
Schedule
C-1
C-2
C-3
C-4
C-5
C-6
C-7
C-8
C-9
C-I0
C-ll
C-12
C-13
C-14
C-15
C-16
C-17
C-18
C-19
C-20
C-21
C-22
C-23
C-24
C-25
Noxious Weeds Fund
Personal Services
Salaries - Regular employees,
other departments
Budget
$ 24,815.00
25,906.00
62,253,00
13,772,,00
6,575.00
14,484.00
68,925.00
313,914.00
23,514.00
61 , 113 , 00
372,586.00
158,976.00
23,286.00
43,180.00
15,405.00
12,675.00
66,000.00
20,000.00
59,112.00
12,000"00
10,318.00
30,000.00
60,604.00
19,372,00
22,799,00
1,541,584.00
$1.541,584.00
$
3,000.00
Actual
$ 23 , 3 76 ., 44
24,657.,64
55,721. 10
14,059,93
7,910..77
13 ,900., 72
63 , 458 ,. 26
333,882,,66
25,771.87
67,107,.27
349,715,46
173,084..52
44,194.38
40,678.94
13,836.01
10,762,74
64,670.81
20,000.00
66,053.84
12,000.00
16,817.75
30,000.00
16,313.12
17,333.92
12,946.18
277,090.14
1,795,344.47
(277,090,14)
$1,518.254,,33
$
4,277 .30
Exhibit C
Actual
(Over) Under
Budget
$ 1,438.56
1,248.36
6,531. 90
(287.93)
(1,335,77)
583.28
5,466.74
(19,968.66)
(2,257.87)
(5,994.27)
22,870.54
(14,108.52)
(20,908.38)
2,501.06
1,568.99
1,912.26
1,329.19
(6,941.84)
(6,499.75)
44,290.88
2,038.08
9,852.82
(277,090,14)
(253,760.47)
277,090.14
$ 23.329.67
($ 1,277,30)
-8-
CITY OF SALINA.
Salina, Kansas
STATEMENT OF EXPENDITURES
COMPARED WITH BUDGET APPROPRIATIONS
January 1 to December 31, 1966
Budget
Noxious Weeds Fund (Contd.)
Contractual Services
Automobile use $
Machinery and equipment repairs
Motor vehicle tire and tube repairs
Materials and Supplies
Chemicals, drugs, and supplies
Motor vehicle fuel and lubricants
Machinery and equipment parts
Motor vehicle tires and tubes
1,000000
200.00
600,00
500.00
300.00
100,00
5,700000
Totals $
Firemen's Pension Fund
Sundry Expenditures
Pensions paid $
Refunds
Reserve
14,085.00
1,000.00
10,000000
25.085.00
Totals $
Policemen's Pension Fund
Sundry Expenditures
Pensions paid
Refunds
Reserve
$
24,060.00
1,500,00
10,000.00
35,560.00
Totals
$
Flood Works and Levee Fund
Personal Services
Salaries - Regular employees
Longevity*
Contractual Services
Insurance - Motor vehicles
Group insurance
Traveling expense
Light and power service
Machinery and equipment repairs
Motor vehicle tire and tube
repair s
$
13,860.00
562.00
300.00
175.00
50.00
500.00
1,800.00
50.00
Exhibit C (Contd.)
Actual
$
146.88
396.01
34070
Actual
(Over) Under
Budget
($ 146088)
603099
165030
472.50
339058
300.00
97.00
$ 554019
$
(148,80)
10,000.00
$ 9.851.20
340.00
(50.64)
10,000.00
$ 10,289.36
($
526.95)
562.00
127,50
160.42
3.00
$
5,145.81
37.24
17 5 . 00
50.00
229.28
694.90
29.50
- 9-
$
14,085.00
1,148.80
$
15,233.80
23,720.00
1,550.64
$
25,270.64
$
14,386.95
262.76
270. 72
1,105.10
20.50
CITY OF SALINA
Salina, Kansas
Exhibit C (Contd.)
STATEMENT OF EXPENDITURES
COMPARED WITH BUDGET APPROPRIATIONS
January 1 to December 31, 1966
Flood Works and Levee Fund (Contd.)
Contractual Services (Contdo)
Other professional services $
Other contractual services
Materials and Supplies
Tools
Chemicals and drugs
Motor vehicle fuel and lubricants
Motor vehicle license tags
Other operating supplies
Cement and cement products
Motor vehicle tires and tubes
Paint and painting supplies
Sand, gravel, rock, and chat
Totals $
Bond and Interest Fund
Bond principal
Interest coupons
Commission and postage
Interest on bonds to be issued
Totals
Parking Meter Fund
Personal Services
Salaries - Regular employees
Salaries - Other department
employees
Longevity*
Contractual Services
Automobile use allowance
Printing and office supplies
Group insurance
Machinery and equipment repair
Other contractual services
Material and Supplies
Tools
Motor vehicle fuel and lubricants
Budget
Actual
(Over) Under
Budget
Actual
1,000.00 $ $ 1,000.00
900"00 209,50 690,50
50,00 10.40 39.60
1,500.00 1,049,80 450.20
900,00 614,28 285. 72
100.00 100,00
250.00 162.51 87.49
100,00 10.98 89.02
150,00 150.00
50,00 17055 32,45
400,00 210.35 189.65
22.697.00 $ 18.43L40 $ 4,265.60
$ 996,000.00
259,712.17
2,000.00
89,067.83
$1.346.780.00
$ 996,000.00
302,109.67
1,986.56
$
(42,397.50)
13 .44
89,067.83
$ 46.683" 77
.$1.300.096.23
$ 19,190.00 $
100.00
412.00
450.00
50.00
400.00
18,024.01
$ 1,165.99
100.00
412.00
310,00
134.09
140.00
(84,09)
400.00
(19.17)
(255.30)
19,17
255.30
25.00
25.00
(14.19)
14,19
-10-
CITY OF SALINA
Salina, Kansas
Exhibit C (Contd.)
STATEMENT OF EXPENDITURES
COMPARED WITH BUDGET APPROPRIATIONS
January 1 LO December 31, 1966
Parking Meter Fund (Contd.)
Material and Supplies (Contd,)
Wearing apparel
Other operating supplies
Machinery and equipment parts
Motor vehicle tir2s and tubes
Parking meter parts
Capital Outlay
Parking meters
Bond and interest fund transfer ~
Off-street parking issue
Purchase of investments
Budget credit - Investments sold
Totals
Airport Revolving Fund
Personal Services
Salaries - Regular employees
Longevity*
Contractual Services
Telephone and telegraph
Postage
Printing office forms
Insurance - Buildings
Insurance - Motor vehicles
Insurance - Surety bonds
Group insurance
Gas service
Light service
Water service
Building repairs
Furniture and office equipment
repair
Machinery and equipment repair
Motor vehicle tire and tube repair
Machinery and equipment rent
Laundry and towel service
Other professional services
Other contractual services
Actu.al
(Over) Under
BL~.ge t Actual Budget
'---~
$ 200.00 140.51 c:: 59.49
.,.
50.00 269.61 (219.61)
L50.00 150.00
34.42 (34.42)
5~200.00 58.21 5~141.79
8)000.00 7,952.64 6.7.36
56~150.00 56,150.00
19,382.76 (19,382.76)
90~377 .00 102,744.91 (12}367.91)
( 19 ~ 382 . 76) -12.2, 382 . 7 Q,
S 90.377 .00 $ 83.362.15 $ 7~014.85
$ 31,020.00 $ 36,071. 60 ($ 5) 051. 60)
436.00 436.00
300.00 198.44 101. 56
30.00 18.35 11.65
200,00 200.00
5,000.00 7~676.53 (2,676.53)
375.00 286.35 88.65
20.00 17.00 3.00
175.00 175.00
800.00 386. 39 413.61
4,500.00 3"234.71 19265.29
5001.00 379.08 120.92
1,000.00 158.56 86.1.44
100.00 100.00
2)000,00 1)394.68 605.32
50.00 6.50 43.50
1~800.00 812.50 987.50
350,00 231. 63 118.37
2)000.00 224.85 1,775.,15
2,000.00 125024 1,874 76 -11-
CITY OF SALINA
Salina, Kansas
STATEMENT OF EXPENDITURES
COMPARED WITH BUDGET APPROPRIATIONS
January 1 to December 31, 1966
Airport Revolving Fund (Coned,)
Materials and Supplies
Tools
Office supplies
Janitor and toilet supplies
Merchandise for resale
Airplane gasoline
Motor vehicle gas and oil
Motor vehicle license tags
Electrical and lighting parts
Lumber and lumber products
Motor vehicle tires and tubes
Paint and painting materials
Sand, gravel, and rock
Other operating supplies
Sundry Expenditures
Airport authority
Sales tax
Organization dues
Capital Out lay
Buildings
Equipment
Landscape improvements
Street, sidewalks, and runway
improvements
Totals
Sanitation Fund
Personal Services
Salaries - Regular employees
Longev ity i(
Overtime for holidays and
miscellaneous"(
Contractual Services
Telephone and telegraph
Traveling expense
Postage
Printing office forms
Budget
$ 50.00
100.00
500.00
1,200.00
184,000.00
1,500.00
60.00
1,000,00
1,000.00
150.00
500.00
500.00
150.00
1,500.00
35.00
12,000,00
2,000.00
1,000,00
8,000.00
$ 2 6 7 .90 L 00
$
91 , 260.00
1. 788.00
Exhibit C (Contd.)
Actual
$
3.48
94.60
57. ,41
419.43
65,351. 08
485.00
42. SO
64,32
Actual
(Over) Under
Budget
$ 46.52
5.40
442,59
780.57
118,648.92
1,015.00
17.50
935.68
1,000.00
100,63
474.31
500,00
103 . 24
(47,190.20)
418.51
3,784.35
1,722.85
1,000.00
8,000.00
$ 93.239.46
($ 362.74)
1,788.00
2,673.00
(44.65)
( 0 75)
(2.30)
307.75
-12-
2,673 .00
360,00
350.00
10.00
450,00
49.37
25.69
46.76
47,190.20
1,081. 49
35.00
8,215.65
277.15
$ 174.661.54
$
91,622,74
404.65
350.75
12.30
142.25
CITY OF SALINA
Salina, Kansas
Exhibit C (Contd,)
STATEMENT OF EXPENDITURES
COMPARED WITH BUDGET APPROPRIATIONS
January 1 to December 31, 1966
Sanitation Fund (Contd.)
Contractual Services (Contd.)
Insurance - Motor vehicles $
Social security
Employees I retirement
Group insurance
Medical services
Bi11ing and administration charge
Water service
Machinery and equipment repairs
Motor vehicle tire and tube repairs
Laundry and towel service
Workmen's compensation
Materials and Supplies
Tools
Office supplies
Books and periodicals
Janitor and toilet supplies
Motor vehicle fuel and lubricants
Motor vehicle license tags
Other operating supplies
Electrical and lighting parts
Lumber and lumber products
Motor vehicle tires and tubes
Paint and painting materials
Sundry Expenditures
Refunds
Capital Outlay
Two-way radio equipment
Trucks
Totals
Water and Sewage Fund
Water supply expense
Power and pumping expense
Water treatment expense
Distribution expense
Customers accounting and col1ection
Budget
630.00
3,828.00
4,186.00
5,795.00
100.00
5,700,,00
180,00
8,000.00
300,00
2,650,00
250.00
100.00
25.00
10.00
4,500.00
600.00
300.00
25.00
25,00
500.00
200.00
50.00
5,105.00
50 <, 000.00
$ 189,950.00
$ 12,000.00
44,564.00
170,642.00
53,638,00
97,868.00
Actual
$
564.13
2,907.44
2,623,51
1,633,47
147.08
5,929,02
183,85
7,499.97
174,87
2,340" 60
4,088.74
Actual
(Over) Under
Budget
$ 65.87
920,56
1,562.49
4,16L53
(47.08)
(229.02)
(3.85)
500.03
125.13
309.40
(4,088.74)
(10,,14)
(43.32)
25.00
(17.23)
(150.56)
70.00
93.19
7.77
(ll.78)
10.30
196,35
50.00
5,105.00
11 , 486 . 85
$ 24,446.06
$ 4,677 .82
1,052.05
35,517.90
(5,590.49)
2,075.48
-13-
260. 14
143.32
27,23
4,650.56
530.00
206.81
17.23
36.78
489.70
3.65
38..513.15
$ 165.503.94
$ 7,322.18
43,511.95
135,124.10
59,228.49
95,792.52
CITY OF SALINA
Salina, Kansas
Exhih it C (Contd 0)
STATEMENT OF EXPENDITURES
COMPARED WITH BUDGET APPROPRIATIONS
January 1 to December 31, 1966
Water and Sewage Fund (Contd,)
Administrative and general
Sewage treatment and collection
Bond ordinance reserves
Refuse and bond money
Capital expenditures
Bond principal paid
Bond interest paid
Refunds and miscellaneous
Investments purchased
Budget credit - Investments sold
Totals
Tree Maintenance Fund
Personal Services
Salaries - Employees other
departments
Removal and treatment of trees
Contractual Services
Machinery and equipment repairs
Materials and Supplies
Drugs, chemicals, etc.
Capital Out lay
Machinery and equipment
Totals
Social Security Fund
Payments to Social Security
Administration
Miscel1aneous refunds
Totals
Employeesl Retirement Fund
Payments to State of Kansas
Miscellaneous refunds
Totals
Budget
$ 86,712000
107,722.00
223,170,00
380,400.00
50,000.00
1,226,716,00
$L226,716,00
$
5,000,00
4,500.00
Actual
$ 84,370.45
104,996,39
212,000,00
63,007,57
110,000,00
113 ,457 0 92
26,463,09
545,568,24
1,600,842,90
( 506 , 178 0 67)
$1. 094,664,23
$
Ac tual
(Over) Under
Budget
$ 2,341.55
2,725.61
223,170,00
168,400,00
(13,007,57)
(110,000,00)
(113,457.92)
(26,463,09)
(545,568,24)
(374,126.90)
506,178,67
$132 , 051.77
$ 5,000.00
4,500,00
500,00
310.80 (310.80)
3 , 407 . 10 (3,157.10)
3 , 717 0 90 $ 6,532,10
$
$ 80,000,00 $ 69,800,20 $ 10,199.80
10.20 00.20)
$ 80,000.00 $ 69.810.40 $ 10,189,60
$ 85,000.00 $ 62,626,68 $ 22,373,32
6,62 (6,6V
$ 85,000,00 $ 62,633,30 $ 22,366,70
-14-
500,00
~
250,00
10,250,00
CITY OF SALINA
Salina, Kansas
Exhibit C (Contd,)
STATEMENT OF EXPENDITURES
COMPARED WITH BUDGET APPROPRIATIONS
January 1 to December 31, 1966
Totals
Actual
(Over) Under
Budget Actual Budget
$ 77 ,323,00 $ 35,126,23 $ 42, 196" 77
34,633.49 (34,633.49)
$ n ,323 .00 $ 69,759.72 $ 7,563.28
Construct ion Asphalt Resurfac ing Fund
Expenditure s
Transfer to Construction Fund
* Actual expenditure included in regular employees' salaries.
-15~
CITY OF SALINA
Salina, Kansas
STATEMENT OF RECEIPTS~ EXPENDITURES,
AND UNENCUMBERED CASH BALANCE
Non-Budgeted Funds
January 1 to December 31, 1966
Unencumbered
Cash Balance
1-1-66
Construction Fund
Flood control
Indian Rock Park
Transportation study
Airport construction
Job 450, North Ninth Street
Job 447, Riker Manor addition
Job 431 , Faith addit ion
Job 454, sewers
Job 453, streets
Job 458, Westinghouse sewer
Job 462, Greeley Street bridge
Job 456, asphalt resurfacing
Job 459, lateral sewer 501
Job 452, Westport Exchange
Job 460- 61, street improvement s
Job 470, streets
Library bonds
S idewal ks
City-County building
Community Inn
Parks - Jarvis Lake
Studies and surveys
November, 1965, bond proceeds
November, 1966, bond proceeds
$ 35,608.40
33,628,03
8,325,00
28,506074
(6,294,34)
(6,475,62)
264,37
(3,703,05)
31,026,00
26,341.24
7,316,35
(22,482,42)
(3,044.80)
33,593,00
3,310,85
71,472,94
Totals
$237,392,69
Receipts
$ 2,047.63
6,000,00
5,380,00
1,367.87
8,324,88
117,632,05
152,856058
7,500,00
34,633.49
438, 79
144,904,34
75,649,50
17,062,00
1,284,147,35
1,100,000.00
15,472.10
150,000.00
17,000,00
1,023,83
340,000.00
$3 ,481. 440 .41
Exhibit D
: 6.
C1TY OF SALINA
Salina) Kansas
Exhibit D (Contd.)
STATEMENT OF RECEIPTS, EXPENDITURES~
AND UNENCUMBERED CASH BAlA::-JCE
Non-Budgeted Funds
January 1 to D~cember 31, 1966
_ Wigih~!.1ig~f:.~_
Federal StaLe
Advance
~:~E:~~1?~ SusQense
Totals
--
Clearing Accounts
Unencumbered cash
balance, January 1, 1966
".~..___....__.__... $ Q 5 960 00 Q1 088 08
.~ __. __ _ ____~__ ::l._~_--L._~., ,~.=...<l. 0
$ 7.048.08
Receipts
Withheld from employees
Fees, 1icenses,and
permits
Total Receipts
52~498025
19)404.51
71,902,76
52 49B 0 25
-=-"---
_19;J..40~
_-2..'J.~2) , 00
__2.,497.00
6,497.00
780399076
Receipts and Beginning
Balance
-.22,498,2.25 _19L40~..51 ,_&457~.OO. _1..:..088008 85.447.84
Expenditures
Remittances to govern-
mental agencies
To General Operating
Total Expenditures
52,498.25 19,404.51
~49~2..g2. _!2_/:!Q~2J
___.5 , 9J~.0 o.QQ _L. 088008
_.~960 ,.Q.Q _.L.08h08
71) 902 0 76
7 ,,-048 " 08
78,950084
Unencumbered Cash
Balance~ December 31,
1966
$
~
$ 6 Jt.2L.QQ $
$ 6p497000
CITY OF SALINA
Sa1ina~ Kansas
STATEMENT OF RECEIPTS, EXPENDITURES)
AND UNENCUMBERED CASH BALANCE
Non-Budgeted Funds
January 1 to December 31, 1966
Street Machinery Fund
Unencumbered cash balance, January 1. 1966
Receipts
Sale of investments
Interest
Total Receipts
Total Receipts and Beginning Balance
Expenditures
Purchase of investments
Purchase of snow blower
Total Expenditures
Unencumbered Cash Balance, December 31, 1966
Ambulance Revolving Fund
Unencumbered cash balance, January 1, 1966
Receipts
Transfer from General Operating Fund
Unencumbered Cash Balance, December 31, 1966
Central Garage Fund
Unencumbered cash balance, January 1, 1966
Receipts
Reimbursed expenses
Total Receipts and Beginning Balance
Expenditures
Personal Services
Salaries - Regular employees
Contractual Services
Telephone and telegraph
Insurance - Motor vehicles
Gas service
Light service
Repair - Buildings
Laundry and towel service
Exhibit D (Contd.)
$39,714.62
1.285.38
39,714.62
5.723.00
$26,791. 05
349.79
5,088.90
440.90
228.80
66.45
264.45
$ 48,992.90
41,000.00
89,992.90
45.437.62
$ 44.555.28
$
10,000.00
$ 10,000,00
$ 15,983.72
99.405,85
115 , 389 . 57
w18w
CITY OF SALINA
Salina. Kansas
STATEMENT OF RECEIPTS, EXPENDITURES,
AND UNENCUMBERED CASH BALANCE
Non~Budgeted Funds
January 1 to December 31. 1966
Central Garage Fund (Contd,)
Expenditures (Contd.)
Materials and Supplies
Expendable tools
Office supphes
Books and periodicals
Janitor and toilet supplies
Motor vehicle gasoline and oil
Other operating supplies
Machinery and equipment parts
Motor vehicle parts
Welding materials
Capital Outlay
Garage equipment
Total Expenditures
Unencumbered Cash Balance, December 31, 1966
Cemetery Endowment Fund
Unencumbered cash balance, January 1, 1966
Receipts
Investments
Interest
Perpetual care deposits
Total Receipts
Total Receipts and Beginning Balance
Expenditures
Investments
Materials and supplies
Total Expenditures
Unencumbered Cash Balance, December 31, 1966
Mausoleum Endowment Fund
Unencumbered cash balance, January 1, 1966
Receipts
Investments
Sale of mausoleum space
Total Receipts
Total Receipts and Beginning Balance
(Carried Forward)
Exhibit D (Contd.)
$ 16.04
2,884.93
20.95
775.51
22,330.39
26L 16
28,789.34
2,755.39
135.56
292.46
$ 91,492.07
$ 23.897,50
$ 775.86
$18,196.98
400.00
1.400.00
199996.~
20,772.84
20,724,12
10.30
20,734,42
$ 38.42
$ 1,163,40
$15,323.77
120.00
15..443,77_
$ 16,607.17
.. 19-
CITY OF SALINA
Salina, Kansas
STATEMENT OF RECEIPTS, EXPENDITURES,
AND UNENCUMBERED CASH BALANCE
Non-Budgeted Funds
January 1 to December 31, 1966
Mausoleum Endowment Fund (Contdo)
Total Receipts and Beginning Balance
(Brought Forward)
Expenditures
Investments
Unencumbered Cash Balance, December 31, 1966
Mausoleum Trust Fund
Unencumbered cash balance, January 1, 1966
Receipts
Sale of mausoleum space
Total Receipts and Beginning Balance
Expenditure s
Remitted to Hillcrest
Remitted to others
Total Expenditures
Unencumbered Cash Balance, December 31, 1966
Civil Defense Fund
Unencumbered cash balance, January 1, 1966
Receipts
Appropriations - City and County
Matching funds from State
Reimbursement of expenditure
Total Receipts
Total Receipts and Beginning Balance
Expenditures
Personal Services
Salaries - Regular employees
Contractual Services
Automobile use allowance
Telephone and telegraph
Traveling expense
Postage
Printing office supplies
Insurance - Motor vehicles
Repairs - Machinery and equipment
Repairs - Motor vehicle tires and tubes
Repairs - Radio equipment
Other contractual services
Exhibit D (Contd,)
$ 16,607.17
16---,014.09
$ 593......Qa
$
400,00
400.00
$ 40.00
80.00
120.00
$ 280.00
$ 1,049.81
$12,000.00
11,818,96
904.82
24,723.78
25,773.59
16,530.68
88.5,28
1,547,30
1,518,76
17.5.16
1520 50
213 .18
308.51
15.95
190.39
1,464.67
-20-
CITY OF' SALINA
Salina, Kansas
Exhibit D (Contdo)
STATEMENT OF RECEIPTS, EXPENDITURES,
AND UNENCUMBERED CASH BALANCE
Non-Budgeted Funds
January 1 to December 31, 1966
Civil Defense Fund (Contd.)
Expenditures (Contdo)
Materials and Supplies
Office supplies
Motor vehicles - Fuel and lubricants
Motor vehicles - License tags
Other operating supplies
Machinery and equipment parts
Motor vehicles - Parts
Paint and paint products
Other repairs and maintenance
Sundry Expenditures
Organization dues
Capital Outlay
Civil defense equipment
Total Expenditures
$
246.16
82.35
90.00
306.11
173.13
21.11
15.43
4.15
7.50
325.04
$ 24,273036
Unencumbered Cash Balance, December 31, 1966
$ 1.500.23
-21-
CITY OF SALINA
Salina, Kansas
Exhibit E
CLASSIFIED STATEMENT OF RECEIPTS, DISBURSEMENTS,
AND BALANCES OF CASH, COMPOSITION OF ENDING CASH BALANCE
January 1 to December 31, 1966
Funds
Cash Balance
1= 1= 66
Cash
Receipts
Cash Cash Balance
Disbursements 12-31-66
Budgeted Fund s
General Operating $ 160,513.65 $1,841,263.90 $1,776,191.86 $ 225,585.69
Noxious Weeds 238.85 5,545,63 5,145.81 638.67
Firemen1s Pension 11,182,29 15,004.83 15,233.80 10,953.32
Po1icemengs Pension 4,,736.67 30,163.,26 25,270.64 9,629.29
Flood Works and Levee 12,257.02 11,617.56 18,461.40 5,413 . 18
Bond and Interest 11,179.95 1,294,042,56 1,300,096.23 5,126.28
General and Special
Improvement 335.23 517.28 852,51
Parking Meter 24,462.85 105,045,92 102,590.31 26,918.46
Airport Revolving 44,038.63 142,210,58 184,466.20 1,783,01
Sanitation 49,303.79 13 7,053,08 128,046.81 58,310.06
Water and Sewage 523,701.63 1,551,449,07 1,612,013.24 463 , 13 7 . 46
Tree Maintenance 14,032.87 4 , 3 11 , 44 3,717,90 14,626,41
Social Security 36 , 634. 75 65,818.53 69,810.40 32,642,88
Employee Retirement 51,230,46 61,417,78 62,633.30 50,014.94
Construction - Asphalt
Resurfacing 96.534,53 43 ,166,99 66.000,05 73,701. 47
Total Budgeted Funds 1,040,383.17 5,308,628.41 5,369,677,95 979,333,63
Non-Budgeted Funds
Construction 237,392.69 3,481,440.41 3,489,799.35 229,033.75
Clearing Accounts 7,048.08 78,399.76 74,032.27 11,415.57
Street Machinery 48,992.90 41,000.00 45,437062 44,555,28
Ambulance Revolving Fund 10,000.00 10,000,00
Central Garage 17,030.83 99,405.85 88,031,51 28,405,17
Cemetery Endowment 775.86 19,99698 20,734.42 38,42
Mausoleum Endowment 1 , 163 . 40 15 , 443 . 77 16,014,09 593,08
Mausoleum Trust 400,00 120,00 280,00
Civil Defense 1,073.15 24,723078 24.289.20 1,507.73
Total Non=Budgeted
Funds 313.476,91 3 ,770,810.55 3,758.458,46 325.829.00
Totals $1 ,353 ,860 . 08 $9,079,438,96 $9.128 ,136.41 $1,305,162.63
Availab1e Cash, December 31, 1966
Cash on hand - City Clerk
Petty cash - Water and Sewage Department
The First National Bank and Trust Company
The Planters State Bank
The National Bank of America
The First State Bank
Total Available Cash
$ 40,204,28
1,500.00
350,665.56
456,762.12
355,413.43
100,617.24
$1.305,162.63
-7/-
CITY OF SALINA
Salina, Kansas
POLICE COURT
SUMMARY OF ASSESSMENTS, DISBURSEMENTS,
AND UNCOLLECTED CASE BALANCES
January 1 to December 31, 1966
Year 1965
and Prior
Uncollected Case Balances,
January 1, 1966
$3,379.00
Assessments
Year 1965 fines assessed in 1966
Year 1966 fines assessed
Year 1966 parking violations assessed
Total Assessments
455.00
455.00
Beginning Balance and Assessments
3,834.00
Disbursements
Cash co11ected and remitted to
City Clerk
Fines worked out
Fines suspended, dismissed or
appealed
Total Disbursements
1,884.50
691 .00
796.50
3 ,372 .00
Uncollected Case Balances,
December 31, 1966
$ 462.00
Year 1966
$
53,068.00
26,760.26
79,828.26
79,828.26
75,302.76
25.00
1,147.00
76,474.76
$ 3.353.50
Exhibit F
Total
-
$ 3,379.00
455.00
53,068.00
26,760.26
80,283.26
83,662.26
77,187.26
716.00
1,943.50
79,846.76
$ 3.815.50
CITY OF SALINA
Salina, Kansas
STATEMENT OF BONDS OF INDEBTEDNESS,
TEMPORARY NOTES, AND NO-FUND WARRANTS
December 31, 1966
Bonds of Indebtedness
Series
P169
F170
PIn
A174
S17.5
P176
SIn
FLl78
P179
S180
S181
P182
P183
P184
P185
FLl86
S187
PlS8
P189
OFP190
P191
PIn
FLl93
P194
P195
S196
P197
P198
P199
LB200
CB201
P202
PK203
Purpose of Issue
Curb, gutter, paving
Fire station
Curb, gutter, paving
Airport
Sewage disposal
Curb, gutter
Sewers and pumping station
Flood control
Curb, gutter, paving
Sewers and pumping station
Sewers
Curb, gutter) paving
Paving
Curb, gutter, paving
Curb, gutter, paving
Flood control
Water and sewage issue of 1961
Sanitary sewers
Curb, gutter, paving
Street improvements
Off street parking
Street improvements
Street improvements
Flood control
Street improvements
Street improvements
Latera 1 sewers
Street and sewer improvements
Street improvements
Street and sewer improvements
Library
Saline County - City building
Street and sewer improvements
Park
Totals
Date of
Issue
11-1-55
11-1-55
11-1-56
3-1-57
7-1-57
11-1-57
11-1-57
5-1-58
11-1-58
11-1-58
12-1-58
12-1-59
12-1-59
11-1-60
11-1-60
5-1-61
7-1-61
11-1-61
11-1-61
11-1-61
11-1-62
11-1-62
11-1-62
11-1-63
11-1-63
11-1-63
11-1-63
11-1-64
11- 1- 65
11-1- 65
11- 1- 65
11-1-66
11-1-66
11-1-66
Interest
Rate
Percentage
2.75 - 2.375
2.25
3
2.75 - 3
3 - 4
3 - 3.5
3 - 3.5
2 - 3
2.875 - 2.75
2.875 - 2.75
3.375 - 4
3.375 4
3.375 - 4
2.75 - 3,5
2.75 - 3.5
3 - 3.5
3.25 - 5
2.75 - 3
2.75 - 3
2.75 - 3.5
2.5 - 3
2.5 - 3
2.5 - 2.75
2.875 - 3.5
2.875 - 3.5
2.875 - 3.5
2.875 - 3.5
2.75 - 3.5
3.25 - 3.375
3.25 - 3.3
3.25 - 3.375
3.75 - .5
3.75 - 5
3.75 - 5
Exhibit G
Original Outstanding Paid Outstanding
Issue 1-1-66 Year 1966 12-31-66
$ 292,381.66 $ 28,000.00 $ 28,000.00 $
120,000.00 12,000.00 12.,000.00
531,032.89 106,000.00 53,000.00 53,000,00
375,000.00 72 ,000.00 36,000.00 36,000.00
300,000.00 90,000.00 30,000.00 60,000.00
466,407.30 138,000.00 46,000.00 92,000.00
148,792.25 43,000.00 15,000.00 2.8,000.00
f:66,000,00 429,000.00 33,000.00 396,000.00
381,301.27 152,000.00 38,000.00 114,000.00
221,742.13 88,000.00 22,000.00 66,000.00
105,502.41 50,000.00 10,000.00 40,000.00
910,563.15 455,000,00 91,000.00 364,000.00
402,737,72 300,000.00 20,000.00 280,000.00
452, 72S .10 270,000.00 45,000.00 22.5)000.00
551,385.64 432,000.00 27,000.00 405,000.00
1, 132,000.00 895,000.00 55,000.00 840,000.00
3,600,000.00 3,175,000,00 110,000.00 3,065,000.00
276,297.60 192,000.00 28,000.00 164,000.00
320,706.83 224,000.00 32,000.00 192,000.00
605,942.89 510,000.00 30,000.00 480,000.00
1,375,365.60 1,169)000.00 68,000.00 1,101,000.00
456, 283 , 76 387,000.00 23,000.00 364,000.00
388,683.19 310,000.00 39,000.00 271 , 000.00
260,000.00 247,000.00 13,000.00 234,000.00
986,218.15 943,000.00 53,000.00 890,000.00
803,072 .90 721,000.00 81,000.00 640,000.00
27,803.21 24,000.00 3,000.00 21,000.00
630,000.00 630,000.00 65,000.00 565 , 000 . 00
265,000.00 265,000.00 265,000.00
360,000,00 360,000.00 360,000.00
675,000.00 675,000.00 675,000.00
1,100,000.00 1,100,000.00
340,000.00 340,000.00
150,000.00 150,000.00
$13.392.000.00 .&L 106 .000.00 $13.876.000.00
.. 24~
CITY OF SALINA
Salina, Kansas
Exhibit G (Contd.)
STATEMENT OF BONDS OF INDEBTEDNESS
TEMPORARY NOTES, AND NO-FUND WARRANTS
December 31, 1966
Temporary Notes
Interest Issued or Paid or
Note Rate Payable Balance Renewed Renewed Balance
Number Date of Issue Percent to 1-10"66 1966 1966 12-31-66
PT-n 3-1- 65 3.50 Bearer $ 48,040.45 $ $ 48,040.45 $
PT-73 3-1- 65 3.50 Bearer 46,185.85 46)185.85
PT-74 3-22-65 3.50 Bearer 133,542.20 133,542.20
PT-74 9-20-65 3.50 Bearer 50,294.10 50,294.10
PT-75 11-15-65 3.50 Bearer 116,847.95 116..847.95
PT-75 8-29-66 4.25 Bearer 67,632.05 67,632.05
PT-76 4-4-66 3.75 Bearer 114,100.00 114,100.00
PT-76 9-19-66 4.25 Bearer 28)123.64 28,123.64
PT- 77 6-27-66 4.00 Bearer 75,649.50 75,649.50
PT-78 11-21-66 4.00 Bearer 17.062.00 17.062.00
Totals $394.910.55 $302.567.19 $278.062.60 $419.415.14
No-Fund Warrants
A 11-26-65 3.50 Order
No. 949 $ 36.000.00 $ $ $ 36.000.00
.. 2 5-
CITY OF SALINA
Salina, Kansas
Exhibit H
RECONCILEMENT OF FISCAL AGENCY ACCOUNT
December 31, 1966
Balance with Fiscal Agency, January 1, 1966 $ 6,648.42
Remittances
Matured bonds $1,106,000.00
Interest coupons 415,279.67
Commissions and postage 1.962.85 1,523,242.52
Total Remittances and Beginning Balance 1,529,890.94
Returns
Cancelled bonds 1,106,000.00
Interest coupons paid 415,914.77
Commissions and postage retained 1,962.85 1,523.877.62
Balance with Fiscal Agency, December 31, 1966 $ 6.013.32
...26-
CITY OF SALINA
Salina, Kansas
Exhibit H (Contd.)
RECONCILEMENT OF FISCAL AGENCY ACCOUNT
December 31, 1966
Analysis of Balance, December 31, 1966
Date Date Coupon Bond
Bond Series Issued Due Number Number Detail Amount
FL-178 5- 1- 58 2-1- 66 15 616-621 6@ $15.00 $ 90.00
FL-178 5- 1- 58 9-1-66 16 616-621 6@ 15.00 90.00
8-181 12-1-59 12-1-66 14 96-100 5@ 16.87 84,35
S-182 12-1-59 12-1-66 14 835 1@ 16.87 16.87
S-182 12-1- 59 12-1-66 14 901- 910 lex? 16.87 168.70
P-183 12-1-59 12-1-66 14 173-177 5@ 16.87 84.35
P-183 12-1- 59 12-1-66 14 343-402 6 ex? 18.75 1,125.00
FL-186 5-1-61 3-1-62 1 953- 958 6@ 29.17 175.02
FL..186 5- 1- 61 9-1- 62 2 953 - 9 58 6@ 17.50 105.00
FL-186 5- 1- 61 3 -1- 63 3 953-958 6@ 17.50 105.00
FL-186 5- 1- 61 9-1- 63 4 953-958 6@ 17.50 105.00
FL-186 5- 1- 61 3-1-64 5 953- 958 6@ 17.50 105.00
FL-186 5-1- 61 9-1-64 6 953- 958 6@ 17.50 105,00
FL-186 5-1- 61 3-1- 65 7 953- 958 6@ 17.50 105.00
FL-186 5-1- 61 9-1- 65 8 953-958 6@ 17.50 105.00
FL-186 5- 1- 61 3-1-66 9 953-958 6@ 17.50 105.00
FL-186 5-1- 61 3-1-66 9 1053-1062 lex? 17.50 175.00
FL-186 5-1- 61 9-1-66 10 613- 614 2@ 15.00 30.00
FL-186 5-1-61 9-1-66 10 625-632 8@ 15.00 120.00
FL-186 5-1-61 9,,1- 66 10 953- 958 6@ 17.50 105.00
FL-186 5-1-61 9-1- 66 10 1053-1062 lex? 17,50 175.00
P-189 11-1- 61 11-1-66 10 566- 570 5@ 17.50 87.50
OFP-190 11-1- 62 11-1- 66 8 949-960 12@ 13.75 165.00
OFP-190 11-1-62 11-1-66 8 975-994 20@ 14.38 287.60
OFP-190 11-1- 62 11-1- 66 8 1046-1060 15@ 14.38 215.70
OFP-190 11-1-62 11-1-66 8 1113-1137 25@ 15.00 375,00
P- 191 11-1- 62 5-1- 66 7 380-384 5@ 15.00 75.00
P- 192 11-1-62 5-1-66 7 172-176 5@ 12,50 62.50
P-l92 11-1- 62 11-1- 66 8 172-176 5@ 12.50 62.50
FL-193 11-1- 63 5-1-66 5 34-39 6@ 17.50 105.00
FL-193 11- 1- 63 11-1-66 6 34-39 6@ 17.50 105.00
P-194 11-1-63 5-1-66 5 230 1@ 14.37 14.37
P-194 11-1- 63 11-1- 66 6 224- 229 6@ 14.38 86.28
P-194 11-1- 63 11-1- 66 6 231-233 3@ 14.38 43.14
P-194 11-1- 63 11-'1-66 6 896-905 10@ 15.63 156.30
P-194 11-1- 63 11-1-66 6 935-939 5@ 15.63 78.15
P-197 11-1- 64 5-1- 66 3 34 1@ 68.75 68.75
-27-
CITY OF SALINA
Salina, Kansas
Exhibit H (Contd.)
RECONCILEMENT OF FISCAL AGENCY ACCOUNT
December 31, 1966
Analysis of Balance, December 31, 1966 (Contd.)
Date Date Coupon Bond
Bond Series Issued Due Number Number Detail Amount
P-197 11-1- 64 11-1- 66 4 34 1@ $68.75 $ 68.75
P-198 11-1- 65 5-1- 66 1 52 1@ 84.38 84.38
P-198 11-1-65 11-1-66 2 52 1@ 84.37 84.37
P-199 11-1- 65 11-1-66 2 58 1@ 81. 25 81. 25
LB 200 11-1- 65 5-1- 66 1 130 1@ 84.38 84,38
LB 200 11-1- 65 11-1- 66 2 130-132 3@ 84.37 253.11
Water and Sewage 7-1- 61 8-1- 66 10 2191-2195 5@ 18.00 90.00
Total $6,013.32
.. 28-
City Buildings, Equipment, etc.
Buildings and contents ..
Blanket policy
Municipal Airport
Buildings and contents -
Blanket policy
Airport liability policy
Miscel1aneous
Memorial Hall liability
Vehicles
Owners') Landlords' and
Tenants i Liability Policy _
Kenwood Park Grandstand
Steam Boilers
Workmen's Compensation
Schedule Liability
Bodily injury
Property damage
CITY OF SALINA
Salina? Kansas
INSURANCE IN FORCE
December 31? 1966
IYQe of Covera~
Fire and lightning,
extended coverage.
vandalism and ma~
licious mischief
Fire and lightning,
extended coverage,
vandalism and ma-
licious mischief
Property damage
Limit of liability
Bodily injury
Bodily injury
Medical
Property damage
Fire, lightning and
transportation
Theft and combined
additional coverage
Bodily injury
Property damage
Explosion - Each accident
City Hall, Police
Building, and Memorial
Hall
Filter Building, Fire
Stations, Park Depart-
ment BUilding,and Sew-
age Disposal Plant
Exhibit I
Co-Insurance
Amount of
Coverage
90%
$2,1419000.00
90%
132,000.00
100/300,000.00
l,OOO~OOO.OO
25/300,000.00
100/300,000.00
500.00
50,000.00
Schedule
25/1009000.00
5.000000
100,000.00
25,000.00
25,000,00
100/300,000.00
50/50,000.00
...29~
CITY OF SALINA
Salina) Kansas
Exhibit I (Contd.)
INSURANCE IN FORCE
December 31) 1966
Type of Coverage
Co-Insurance
Amount of
Coverage
Money and Securities
Inside premises
Outside premises
$
25,000.00
25,000.00
Depositors Forgery Bond
10)000.00
Public Employees Blanket Bond
10,000.00
Scheduled Property, Floater
Police cameras
205.00
-30-
CITY OF SALINA
Salina, Kansas
Exhibit J
FIDELITY BONDS IN FORCE
December 31, 1966
Date Date of
Name Title Effective Expiration Amount
Robert M. S ta r k City Commissioner 4-19-65 Term - 2 yrs. $10,000.00
Carl R. Rundquist City Commissioner 4-16-63 Term - 4 yrs. 10,000.00
Ralph F. Exline City Commissioner 6-4-63 Continuous 10,000.00
G. N. Wadde 11 City Commissioner 4-19-65 Term - 4 yrs. 10,000.00
Charles W. Casebeer City Commissioner 4-19.65 Term - 4 yrs. 10,000.00
Norris Olson City Manager 5-1-64 Continuous 5,000.00
Harold E. Peterson City Clerk and Director
of Finance 1-1-53 Continuous 5,000.00
D. L. Harrison City Treasurer 6-1-58 Continuous 50,000.00
Ivy Thompson Cashier of Water Depar t-
ment* 6-1-66 6-1- 67 10,000.00
Harold F. Harper City Engineer 1-15-46 Continuous 5,000.00
Robert A. Lange Building Inspector 6-1- 5 9 Continuous 1,000.00
Glenn M. Horner Manager of Municipal
Airport 1-1- 58 Continuous 5)000.00
Morris V. Hoobler Police Judge 11-30-64 Continuous 1,000.00
* Public Employees Blanket Bond
-31-
CITY OF SALINA
Salina, Kansas
Exhibit K
SCHEDULE OF INVESTMENTS
December 31, 1966
Balance Balance
1-1-66 Additions Reductions 12-31-66
Water and Sewage Fund
U. S. Treasury Bill s
Extens ion and bond
ret irement account $ 84,280.73 $ 94,200.56 $ 84,280.73 $ 94,200.56
Bond reserve account 294,368.08 312,250.57 294,368.08 312,250.57
Depreciation and
emergency account 127,529.86 139,117.11 127,529.86 139,117.11
Totals $506.178.67 $ 545.568.24 $ 506.178.67 $ 545.568.24
Cemetery Endowment Fund
U. S. Treasury Bills $ 18.196.98 $ 20,724.12 $ 18,196.98 $ 20.724.12
Mausoleum Endowment Fund
U. S. Treasury Bills $ 15,323.77 $ 16.014.09 $ 15.323.77 $ 16.014.09
Construction Fund
U. S. Treasury Bills $634.582.00 $2.599.257.57 $1.442,028.26 $1,791.811. 31
-32-
CITY OF SALINA
Salina, Kansas
Exhibit L
COMPARISON OF DEPOSITORY SECURITY
WITH BALANCES ON DEPOSIT
December 31, 1966
Depositories
First National Planters National First
Bank and State Bank of State
Trust Company Bank Amer ica Bank
Total on Deposit
Donald L. Harrison)
City Treasurer $350,665.56 $624,913.30 $355,189.58 $100,617.24
Deduct - F.D.I.C. 15,000.00 15,000,00 15,000.00 15,000.00
Ba lance $335.665.56 $609,913.30 $340.189.58 $ 85~617.24
Security Required (70%) $234,965 .89 $426.939.31 $238.132. 71 $ 59t932.07
Security Provided $630.281.55 $700.500.00 $433.000.00 $ 70tOOO.00
...33-
CITY OF SALINA
Sa lina, Kansas
SCHEDULE OF AUDIT ADJUSTMENTS
December 31, 1966
Debit
-1-
Fund Expenditures
Sanitation
Airport Revolving
Water and Sewage
General Operating
City Clerk
City Attorney
City Building
City Engineers
$
486.89
101.50
545.38
500.00
22.50
71.05
4.75
Fund Encumbrances
Sanitation
Airport Revolving
Water and Sewage
General Operating
To record additional encumbrances
to December 31, 1966.
-2 -
Firemen's Pension - Cash
Policemen's Pension - Revenue
Policemen's Pension - Cash
Firemen's Pension - Revenue
To correct error in posting payroll
deductions for payroll of November 15,
1966,
$
134. 68
134.68
-3-
Ambulance Revolving Fund - Cash
Construction Fund - Cash
Central Garage Fund - Cash
Ambulance Revolving Fund - Revenue
Construction Fund - Revenue
Central Garage Fund - Revenue
To record cash on hand at December 31)
1966, representing warrant-checks
issued on December 31, 1966.
$10)000.00
23,000.00
7,204.28
Exhibit M
Credit
$
486.89
101.50
545.38
598.30
$
134.68
134.68
$10,000.00
23,000.00
7,204.28
w34-
CITY OF SALINA
Salina, Kansas
Exhibit M (Contd.)
SCHEDULE OF AUDIT ADJUSTMENTS
December 31, 1966
Debit
Credit
-4-
Central Garage Fund - Expenditures
Central Garage Fund - Encumbrances
To record additional encumbrances at
December 31) 1966.
$ 4)492 .64
$ 4,492.64
-5 -
Clearing Accounts Fund - Expenditures
Clearing Accounts Fund - Encumbrances
To record the liability for fourth quarter
State withholding tax withheld from employees.
$ 4,918.57
$ 4,918.57
-6-
Construction - Asphalt Resurfacing Fund -
Expenditures
Construction - Asphalt Resurfacing Fund -
Encumbrances
To record final balance due on contract.
$ 3,759.67
$ 3,759.67
-35-
CITY OF SALINA
Salina, Kansas
Exhibit N
CITY BUILDING INSPECTOR
RECEIPTS, DISBURSEMENTS, AND BALANCES
January 1 to December 31, 1966
Balance, January 1, 1966
Receipts
Building permits and inspections
Gas inspect ions
Plumbing inspections
Electrical inspections
Fence permits
Sign permit s
Sandblasting permits
Demolition permits
Total Receipts
Total Receipts and Beginning Balance
Disbursements
Remittances to City Clerk
Balance, December 31, 1966
$ 187.75
$3,299.25
1,189.50
2,279.30
2,538.00
141.00
222.00
21.00
124.90
9,814.95
10,002.70
9,667.65
$ 335.05
-36-
CITY OF SALINA
Salina) Kansas
Exhibit 0
STATEMENT OF TAXES RECEIVED
FROM COUNTY TREASURER, BY FUNDS
January 1 to December 31) 1966
Delinquent
Tax
1965 Current
Tax and
Sales Tax
Totals
Ad Valorem and Intangible Taxes
General 01?erat ing
Ad valorem
Intangible
Total General Operating
Total Ad Valorem and
Intangible Taxes
$14,072.77 $1,007,092.91 $1)021,165.68
37.05 44,948.96 44,986.01
14,109.82 1,052,041.87 1,066, 151. 69
60.51 5,485.12 5,545.63
96.03 6,095..58 6,191.61
205.14 23,285.14 23,490.28
373.02 11,149.54 11,522.56
9 , 38 4 . 8 3 587 , 294. 84 596,679.67
517.28 517.28
19.51 4,291.93 4 , 311. 44
539.24 14,791.46 15,330.70
522.18 18,109.06 18 ,631. 24
25,827.56 1,722,544.54 1,748,372.10
37,420.79 446,204.73 483,625.52
1 ,874 . 98 38,832.96 40)707.94
1)100.69 140.75 1,241. 44
186 . 00 4) 311. 00 4,497.00
67.89 5,613.25 5 , 681. 14
338.88 46,439.49 46,778,37
40 , 98 9.23 541,542.18 582,531. 41
$66.816.79 $ 2 . 264 . 08 6. 72 $2.330,903.51
Noxious Weeds
Firemen's Pension
Policemen's Pension
Flood Works and Levee
Bond and Interest
General and Special Improvements
Tree Maintenance
Social Security
Employee Retirement
Special Taxes
(a) Paving
(a) Sewer
(b) Water
(c) Weeds
(a) Sidewalks
(a) Off-Street Parking
Total Special Taxes
Total Taxes
Distribution - Special Taxes
(a) To Bond and Interest Fund
(b) To Water and Sewage Fund
(c) To General Fund
-37-
CITY OF SALINA
Salina, Kansas
Schedule C-l
DETAIL OF GENERAL OPERATING FUND EXPENDITURES,
BY DEPARTMENTS, COMPARED WITH BUDGET APPROPRIATIONS
January 1 to December 31, 1966
Actual
(Over) Under
Budget Actual Budget
City Commission
Personal Services
Salaries $ 500.00 $ 500.00 $
Contractual Services
Traveling expense 3,500.00 4,931.21 (1 , 43 1. 2 1 )
Contributions 7,000.00 6,620.00 380.00
Legal advertising 3,500.00 3,009.30 490.70
Insurance - Surety bonds 315.00 315.00
Other contractual services 5,500.00 1,601.92 3 , 8 98 . 08
Revision of ordinances 2,500.00 4,500.00 (2,000.00)
Sundry Expenditures
Organization dues 2,000.00 2.214.01 (214.01)
Totals $ 24.815.00 $ 23.376.44 $ 1 ,438.56
Schedule C-2
City Manager
Personal Services
Salaries - Officials and department
heads
Salaries - Regular employees
Salaries - Part-time employees
Longevity*
Contractual Services
Telephone and telegraph
Traveling expense
Postage
Printing office forms
Insurance - Motor vehicles
Insurance - Surety bonds
Furniture and office equipment repairs
Machinery and equipment repairs
Motor vehicle tire and tube repairs
Other professional services
Materials and Supplies
Office supplies
Books and periodicals
Other operating supplies
$ 12,000.00 $ 13,012.00 ($ 1,012.00)
10,200.00 8,184.00 2,016.00
300.00 300.00
36.00 36.00
900.00 783. 72 116.28
650.00 524.94 125.06
75.00 108.63 (33.63)
100.00 100.00
60.00 59.78 .22
20.00 18.00 2.00
lOO,OO 45.09 54.91
150.00 358.80 (208.80)
100.00 58.16 41. 84
150.00 3.52 146.48
200.00 205.24 (5.24)
200,00 26Q,83 (60.83)
100.00 19.90 80.10
-38-
CITY OF SALINA
Salina, Kansas
Schedule C-2 (Contd.)
DETAIL OF GENERAL OPERATING FUND EXPENDITURES,
BY DEPARTMENTS, COMPARED WITH BUDGET APPROPRIATIONS
January 1 to December 31, 1966
City Manager (Contd.)
Materials and Supplies (Contd.)
Motor vehicle fuel and lubricants
Motor vehicle license tags
Motor vehicle tires and tubes
Sundry Expenditures
Organization dues
Capital Outlay
Furniture and fixtures
Office mechanical equipment
Totals
City Clerk
Personal Services
Salaries - Officials and department
heads
Salaries - Regular employees
Salaries - Part-time employees
Longevityi(
Contractual Services
Freight and express
Telephone and telegraph
Traveling expenses
Postage
Printing office forms
Legal advertising
Insurance - Surety bonds
Furniture and office equipment repairs
Machinery and equipment rent
Auditing and accounting service
Other professional services
Other contractual services
Materials and Supplies
Office supplies
Books and periodicals
Budget
$
300.00
15.00
50.00
Actual
$
220.81
31.00
85.22
Actual
(Over) Under
Budget
$ 79.19
(16.00)
(35.22)
( 98 . 00)
(430.00)
50.00
$ 1. 248.36
Schedule C-3
($ 756.00)
(374.32)
1,000.00
1,238.00
51. 29
(35.88)
(305.75)
151,09
(731.20)
50.00
183.00
8.07
(873.25)
1,000.00
108 . 15
100.00
(299.21)
76.59
-39-
100.00
50.00
50.00
$ 25.906.00
$ 17,760.00
18,720.00
1,000.00
1,238.00
75.00
900.00
300.00
1,000.00
2,000.00
50.00
410.00
800.00
3,000.00
4,000.00
300.00
100.00
1,500.00
200.00
198.00
480.00
$ 24.657.64
$ 18,516.00
19,094.32
23.71
935.88
605.75
848.91
2, 731. 20
227.00
791. 93
3,873.25
3,000.00
191.85
1,799.21
123.41
CITY OF SALINA
Salina, Kansas
Schedule C-3 (Contd.)
DETAIL OF GENERAL OPERATING FUND EXPENDITURES,
BY DEPARTMENTS, COMPARED WITH BUDGET APPROPRIATIONS
January 1 to Dec ember 31, 1966
Actual
(Over) Under
Budget Actual Budget
City Clerk (Contd.)
Materials and Supplies (Contd.)
Election supplies $ 300.00 $ 1,470.03 ($ 1,170.03)
Other operat ing suppl ie s 200.00 391.65 (191.65)
Sundry Expenditures
Organization dues 50.00 278.00 (228.00)
Refunds 100.00 210.00 (110.00)
Capital Out lay
Furniture and fixtures 141. 00 (141.00)
Office mechanical equipment 8,250.00 468,00 7,782.00
Totals $ 62.253.00 $ 55.721.10 $ 6,531.90
Schedule C-4
City Attorney
Personal Services
Salaries - Officials and department
heads $ 6,000.00 $ 6,168.00 ($ 168.00)
Salaries - Regular employees 4,620.00 4,704.00 (84, 00)
Longevity'l'( 252.00 252.00
Contractual Services
Travel expense 100.00 380.48 ( 280 . 48)
Other professional services 500.00 500,00
Legal services 2,000.00 2,392.10 (392.10)
Materials and Supplies
Office supplies 22.85 (22.85)
Books and periodicals 300.00 312.50 (12.50)
Sundry Expenditures
Organization dues 80.00 (80.00)
Totals $ 13,772.00 $ 14,059.93 ($ 287.93)
Schedule C-5
Police Court
Personal Services
Salaries - Officials and department
heads $ 3,300.00 $ 3,300.00 $
Salaries - Regular employees 2,640.00 3,000.00 (360.00)
Salaries - Part-time employees 200.00 200.00
-40-
CITY OF SALINA
Salina, Kansas
Schedule C-5 (Contd.)
DETAIL OF GENERAL OPERATING FUND EXPENDITURES,
BY DEPARTMENTS, COMPARED WITH BUDGET APPROPRIATIONS
January 1 to December 31, 1966
City Building
Personal Services
Salaries - Regular employees
Salaries - Part-time employees
Longevity~(
Contractual Services
Fire insurance
Gas service
Electricity service
Water service
Building repairs
Furniture and office equipment repairs
Laundry and towel service
Other professional services
Materials and Supplies
Tools
Janitor and toilet supplies
Electrical supplies and parts
Lumber and lumber products
Paint and painting supplies
Other repair and maintenance
Police Court (Contd.)
Contractual Services
Traveling expense
Printing office forms
Insurance - Surety bonds
Other professional services
Materials and Supplies
Office supplies
Books and periodicals
Sundry Expenditures
Refunds
Capital Outlay
Furniture and fixtures
Totals
Totals
Budget
$
50.00
Actual
$
239.55
36.20
10.00
609.00
Actual
(Over) Under
Budget
($ 189.55)
(36.20)
(409.00)
( 142 . 22)
75.00
(110.00)
(363.80)
($ 1,335.77)
Schedule C-6
($ 157,50)
500.00
404.00
(91.19)
459.39
(56.79)
113.96
(589.51)
(42.05)
42.99
(46.59)
(10.00)
114.79
135.64
(135.57)
(40.57)
(17. 72)
$ 583.28
-41-
10.00
200.00
100.00
75.00
$ 6,575.00
$ 6,180.00
500.00
404.00
1,200.00
2,200.00
800,00
700.00
1,000.00
50.00
100,00
50.00
1,000.00
200,00
100.00
$ 14.484,00
242.22
110.00
363.80
$ 7,910. 77
$ 6,337.50
1,291.19
1,740.61
856.79
586.04
1,589.51
42,05
7.01
146,59
60.00
885.21
64.36
135.57
140.57
17,72
$ 13,900. 72
CITY OF SALINA
Salina, Kansas
DETAIL OF GENERAL OPERATING FUND EXPENDITURES,
BY DEPARTMENTS, COMPARED WITH BUDGET APPROPRIATIONS
January 1 to December 31, 1966
City Engineer
Personal Services
Salaries - Officials and department
heads
Salaries - Regular employees
Salaries - Part-time employees
Longevity"(
Contractual Services
Telephone and telegraph
Traveling expense
Postage
Blueprints
Printing office forms
Insurance - Motor vehicles
Insurance - Surety bonds
Furniture and office equipment repairs
Machinery and equipment repairs
Motor vehicle repair
Motor vehicle tire and tube repairs
Motor vehicle washing and lubrication
repairs
Other professional services
Other contractual services
Materials and Supplies
Office su pp1 ie s
Books and periodicals
Drafting and engineering supplies
Motor vehicle fuel and lubricants
Motor vehicle license tags
Lumber and lumber products
Motor vehicle tires and tubes
Sundry Expenditures
Organization dues
Capital Outlay
Furniture and office equipment
Truc ks
Totals
Budget
$ 16,920.00
40,380.00
1,034,00
1,326.00
350,00
500.00
50.00
1,000.00
100,00
200,00
20.00
150,00
1,000,00
100,00
20,00
500,00
150,00
300,00
75,00
900.00
900,00
75,00
300,00
300,00
75,00
200.00
2,000,00
$ 68<925.00
Actual
$ 17,540.00
38,970.50
361.05
332.54
37.35
161.14
207,68
18.00
91. 98
558.75
1. 50
7.25
185.24
124,93
57,33
1,610,91
720,54
60,00
8.00
133. 73
29.00
2,240,84
$ 63,458,26
Schedule C-7
Actual
(Over) Under
Budget
($ 620,00)
1,409.50
1,034.00
1,326.00
(11.05)
167,46
12.65
838.86
100.00
(7 , 68)
2.00
58.02
441. 2 5
(1 . 50)
92.75
20,00
500,00
(35,24)
175,07
17.67
(710.91)
179,46
15,00
292,00
166,27
46,00
(2,040,84)
2,000,00
$ 5,466.74
-42-
CITY OF SALINA
Salina, Kansas
DETAIL OF GENERAL OPERATING FUND EXPENDITURES,
BY DEPARTMENTS, COMPARED WITH BUDGET APPROPRIATIONS
January 1 to December 31, 1966
Fire
Personal Services
Salaries - Officials and department
heads
Salaries - Regular employees
Additional employees
Longevity*
Contractual Services
Telephone and telegraph
Traveling expense
Postage
Printing office forms
Motor vehicle insurance
Gas service
Electricity service
Water service
Building repair s
Furniture and office equipment repairs
Machinery and equipment repairs
Motor vehicle repairs
Motor vehicle tire and tube repairs
Laundry and towel service
Radio equipment repairs
Medical services
Other professional services
Materials and Supplies
Tool s
Office forms and supplies
Books and periodicals
Chemicals, drugs, etc.
Janitor and toilet supplies
Motor vehicle fuel, lubricants, etc.
Seeds, plants, trees, and lawn supplies
Wearing apparel
E1ectrical and lighting parts
Other operating supplies
Lumber and lumber products
Machinery and equipment parts
Budget
$ 8,400.00
261,076,00
11,924.00
10,564.00
1,600.00
400.00
50.00
100.00
900.00
1,600.00
1,200.00
600.00
400,00
100.00
300.00
150,00
100.00
350.00
125,00
50.00
300.00
300.00
500.00
100.00
200,00
700,00
1,300.00
50.00
5,500,00
250.00
650.00
100.00
450.00
Actual
$ 8,736,00
286,926,39
11 ,873 . 00
1,751.30
165.07
47.16
13 ,45
930.65
1,569.01
1,008.80
424.07
86.81
169.00
55.50
6.50
325.01
857.11
145.07
456.10
108.60
9.93
630.78
1,524.37
7,528.07
219,81
1,419.54
105.21
495,60
Schedule C-8
Ac tua1
(Over) Under
Budget
($ 336.00)
(25,850,39)
51. 00
10,564.00
(151.30)
234,93
2.84
86.55
(30.65)
30.99
191. 20
175.93
313.19
( 69 , 00)
300.00
94.50
93.50
24.99
125.00
50.00
(557.11)
154,93
43.90
(8.60)
190.07
69.22
(224.37)
50.00
(2,028.07)
30.19
(769.54)
(5.21)
(45.60)
..43-
CITY OF SALINA
Salina, Kansas
Schedule C-8 (Contd,,)
DETAIL OF GENERAL OPERATING FUND EXPENDITURES,
BY DEPARTMENTS, COMPARED WITH BUDGET APPROPRIATIONS
January 1 to December 31, 1966
Fire (Contd,,)
Materials and Supplies (Contd.)
Motor vehicle parts
Motor vehicle tires and tubes
Paint and painting materials
Photographic supplies
Radio parts
Welding supplies
Other repairs and maintenance
Sundry Expenditures
Organization dues
Capital Out lay
Fire fighting equipment
Furniture and fixtures
Radio equipment
Totals
Inspect ion
Personal Services
Salaries - Regular employees
Longevity*
Contractual Services
Telephone and telegraph
Traveling expenses
Postage
Printing office forms
Motor vehicle insurance
Insurance - Surety bonds
Furniture and office equipment repairs
Machinery and equipment repairs
Motor vehicle tire and tube repairs
Radio equipment repairs
Other professional services
Materials and Supplies
Office supplies
Books and periodicals
Actual
(Over) Under
Budget Actual Budget
$ 700,,00 $ 668,,05 $ 31.95
600,,00 317.86 282.14
200.00 270,,55 (70" 55)
200.00 176..29 23.71
50.00 50,00
250,,00 98.76 151. 24
600.00 402.86 197.14
25.00 82.00 ( 57 . 00)
1,845.96 (1,845.96)
250.00 993.42 (743.42)
650.00 1,439.00 (789.00)
$313 .914.00 $333.882.66 ($19.968 " 66)
Schedule C-9
$ 20,160,00
204.00
$ 20,316,33
($ 156.33)
204.00
500.00
150.00
100,,00
200.00
175.00
10.00
50.00
750.00
513.17
52.35
81. 93
231. 30
171. 54
10.00
(13, 17)
97.65
18.07
(31.30)
3.46
2,191.95
6.25
66.00
70,,00
50,,00
(1,441, 95)
(6.25)
(66.00)
(20.00)
50.00
100.00
75.00
172.72
88.95
(72.72)
(13.95)
"44-
CITY OF SALINA
Salina, Kansas
Schedule C-9 (Contd.)
DETAIL OF GENERAL OPERATING FUND EXPENDITURES,
BY DEPARTMENTS, COMPARED WITH BUDGET APPROPRIATIONS
January 1 to December 31, 1966
Inspection (Contd.)
Materials and Supplies (Contd.)
Electrical and lighting parts
Motor vehicle fuel, lubricants, etc,
Motor vehicle license tags
Motor vehicle tires and tubes
Sundry Expenditures
Organization dues
Capital Out lay
Furniture, fixtures, and office
equipment
Radio equipment
Totals
Park
Personal Services
Salaries - Officials and department
heads
Salaries - Regular employees
Salaries - Part-time employees
Longevity-J(
Contractual Services
Telephone and telegraph
Traveling expense
Printing office forms
Building insurance
Motor vehicle insurance
Gas service
Electricity service
Building repairs
Machinery and equipment repairs
Motor vehicle tire and tube repairs
Other professional services
Materials and Supplies
Tools
Books and periodicals
Budget
$
10.00
750.00
30.00
100.00
Actual
$
521. 3 5
37.50
54,08
33,50
726,95
426.00
$ 25,771.87
$ 8,076.00
20,013.00
12,598.09
370.33
93.00
229.24
584.03
429.27
524.86
1,358.70
24.85
42.56
35.00
Actual
(Over) Under
Budget
$ 10.00
228.65
(7.50)
45.92
16.50
(676.95)
(426.00)
($ 2,257.87)
Schedule C-10
($ 336.00)
747.00
3,321.91
1,218.00
29.67
50.00
10.00
107,00
30.76
65.97
220.73
(24.86)
1,141.30
25,15
100.00
157.44
(10.00)
-45-
50.00
50.00
$ 23,514,00
$ 7,740.00
20,760.00
15,920.00
1,218.00
400,00
50,00
10,00
200.00
260.00
650.00
650.00
500.00
2,500,00
50.00
100.00
200.00
25.00
CITY OF SALINA
Salina, Kansas
Schedule C-I0 (Contd.)
DETAIL OF GENERAL OPERATING FUND EXPENDITURES,
BY DEPARTMENTS~ COMPARED WITH BUDGET APPROPRIATIONS
January 1 to December 31, 1966
Actual
(Over) Under
Budget Actual Budget
Park (Contd.)
Materials and Supplies (Contd. )
Chemicals, drug s , etc. $ 40.00 $ 32.63 $ 7.37
Janitor and toilet supplies 17 5 . 00 83.95 91. 05
Motor veh ic Ie fuel, lubricants, etc. 750.00 545.55 204.45
Motor vehicle 1 icense tags 75.00 75.00
Recreational suppl ie s 200.00 165.76 34.24
Memorial Stadium ba11 park 2,500.00 1,036,70 1,463.30
Seeds, plants, tree s, and lawn supplies 800,00 618.99 181. 01
Electrical and lighting parts 150.00 191.74 (41. 74)
Other operating supplies 200,00 155.57 44.43
Cement and cement products 150.00 13 .04 136.96
Lumber and lumber products 400.00 147.46 252.54
Paint and painting materials 300.00 171. 36 128.64
Sand, gravel, rock, and chat 50.00 11.91 38.09
Motor veh ic Ie tires and tubes 125.00 12.40 112.60
Sundry Expenditures
Organization dues 15.00 20,00 ( 5 . 00)
Capital Out lay
Recreational equipment 1,600,00 3,000,00 (1,400,00)
Landscape improvements 500.00 7,835..00 (7,335.00)
Buildings 1,000.00 1,442..02 (442.02)
Furniture and fixtures 50,00 50.00
Park equipment - Mowers 800,00 649.79 150,21
Tennis court improvements 6,519.47 (6,519.47)
Totals $ 61,113,00 $ 67.107.27 ($ 5.994.27)
Schedule C-ll
Police
Personal Services
Salaries - Officials and department
heads
Salaries - Regular employees
Salaries Part-time employees
Longevity*
$ 8,820,00
261,630.00
25,830.00
4,596,00
$ 8,923.00
239,463,48
25,830 00
($ 103,00)
22,166.52
4,596.00
-46-
CITY OF SALINA
Salina, Kansas
Schedule C-l1 (Contd.)
DETAIL OF GENERAL OPERATING FUND EXPENDITURES,
BY DEPARTMENTS, COMPARED WITH BUDGET APPROPRIATIONS
January 1 to December 31, 1966
Police (Contd.)
Contractual Services
Telephone and telegraph
Traveling expense
Postage
Feeding prisoners
Blueprints and photography
Printing office forms
Motor vehicle insurance
Insurance - Surety bonds
Electricity service
Building repairs
Furniture and office equipment repairs
Machinery and equipment repairs
Motor vehicle tire and tube repairs
Laundry and towel service
Machinery and equipment rental
Medical services
Other professional services
Other contractual services
Materials and Supplies
Tools
Office supplies
Books and periodicals
Chemicals, drugs, etc.
Animal food
Janitor and toilet supplies
Motor vehicle gas and oil
Motor vehicle license tags
Wearing apparel
Electrical and lighting parts
Motor vehicle tires and tubes
Paint and painting materials
Photographic materials and supplies
Radio parts
Lumber and lumber products
Other operating supplies
Budget
Actual
(Over) Under
Budget
Actual
$ 4,500.00 $ 4,677.75 ($ 177.75)
1,250.00 703.34 546.66
200.00 517.16 (317.16)
5,000.00 4,259.96 740.04
200.00 29.05 170.95
2,500.00 3,347.95 (847.95)
1,200.00 1,252.33 (52.33)
15.00 15.00
1,100.00 916.81 183.19
400.00 503,10 (103.10)
200.00 874.92 (674.92)
12,500.00 12,047.54 452.46
300.00 176.65 123.35
50.00 81.87 (31.87)
1,000,00 1,121.98 (121. 98)
1,000.00 444.00 556.00
200.00 390.13 (190.13)
200.00 238.83 (38.83)
100.00 268.28 (168.28)
2,300.00 1 ,498 .. 08 801. 92
325.00 156..35 168.65
50.00 50.00
200,00 163..80 36.20
1,200.00 896..88 303.12
11 , 500 . 00 11,061. 78 438.22
220.00 200,75 19.25
5,000.00 6,898,10 (1,898.10)
500.00 59.28 440. 72
2,000.00 1,960.08 39.92
100.00 100.00
1,500.00 474.62 1,025.38
100.00 1.38 9B.62
100.00 13.67 86.33
300.00 367 . 40 (67.40)
w47w
CITY OF SALINA
Salina, Kansas
Schedule C-ll (Contdo)
DETAIL OF GENERAL OPERATING FUND EXPENDITURES,
BY DEPARTMENTS, COMPARED WITH BUDGET APPROPRIATIONS
January 1 to December 31, 1966
Police (Contd.)
Sundry Expenditures
Organization dues
Refunds
Capital Out lay
Automobiles and motorcycles
Furniture and fixtures
Radio equipment
Equipment
Totals
Street
Personal Services
Salaries - Regular employees
Salaries - Part-time employees
Longevity'i(
Contractual Services
Telephone and telegraph
Traveling expenses
Printing office forms
Motor vehicle insurance
Gas service
Electricity service
Water service
Building repairs
Furniture and office equipment repairs
Machinery and equipment repairs
Motor vehicle tire and tube repairs
Radio equipment repairs
Machinery rental
Laundry and towel service
Other professional services
Materials and Supplies
Tools
Office supplies
Chemicals and drugs
Budget
Ac tual
Actual
(Over) Under
Budget
$ 200.00 $ 251.00 ($ 5L 00)
25.00 (25000)
12,000000 13,240.20 (1,240.20)
700000 3,777,35 (3,077.35)
400000 2, 156 .,00 (1, 756.00)
1,100,00 445.,61 654.39
$3 72.586.00 $349.715 " 46 $22.870.54
Schedule C-12
$ 97,770.00
2,500.00
3,046.00
450.00
100,00
50,00
1,150.00
600,00
75.00
150.00
100,00
25.00
14,500.00
400.00
600.00
20.00
250.00
100.00
25.00
$101,135.16
307,52
1,127.09
385.82
7.24
65.80
107.38
12,798.96
106.20
322.00
143.00
12.98
78.00
187. 77
47.43
132.91
($ 3,365.16)
2,500,00
3,046.00
142.48
100.00
50.00
22.91
214,18
67.76
84.20
(7.38)
25.00
1,701. 04
293.80
(322.00)
457.00
7.02
172 . 00
( 8 7 . 77)
(22.43)
(132.91)
...48-
CITY OF SALINA
Salina, Kansas
Schedule C-12 (Contd.)
DETAIL OF GENERAL OPERATING FUND EXPENDITURES,
BY DEPARTMENTS, COMPARED WITH BUDGET APPROPRIATIONS
January 1 to December 31, 1966
Totals
Actual
(Over) Under
Budget Actual Budget
$ 200.00 $ 554.32 ($ 354.32)
100.00 14.15 85.85
7,000,00 5,334.15 1,665.85
2,500.00 2,053.75 446.25
3,500.00 4,684.73 (1,184.73)
450.00 427.50 22.50
50,00 .65 49.35
100.00 62.16 37.84
100.00 23.97 76.03
342.80 (342.80)
1,200.00 1,568.75 (368 . 75)
500.00 423.90 76.10
50.00 8.90 41. 10
1,000.00 851. 64 148.36
3,000.00 2,032.61 967.39
150.00 449.26 (299.26)
15,000.00 15,000.00
15.00 15.00
700.60 (700.60)
50,00 50.00
100.00 100.00
500.00 31,656.72 (31,156.72)
1,500.00 1,459.50 40.50
3,469.20 (3,469.20)
$158.976.00 $173.084.52 ($14.108.52)
Schedule C-13
Street (Contd.)
Materials and Supplies (Contd.)
Fuel and lubricants
Janitor and toilet supplies
Motor vehicle gas and oil
Asphalt and road oil
Cement and cement products
Motor vehicle license tags
Electrical and lighting parts
Hardware
Lumber and lumber products
Machinery and equipment parts
Metal and metal products
Motor vehicle tires and tubes
Paint and painting materials
Sand, gravel, rock, etc.
Sweeper parts
Other operating supplies
Sundry Expenditures
Transfer to Street Machinery Fund
Organization dues
Refunds
Capital Out lay
Office equipment
Garage equipment
Street equipment
Radio equipment
Trucks
Waste Disposal
Personal Services
Salaries - Regular employees
Salaries - Other departments
Longevity~(
$ 11, 740,00
500.00
346.00
$ 12, 5 7 ,5 . 80
($
835.80)
500.00
346, 00
-49-
CITY OF SALINA
Salina, Kansas
Schedule C-13 (Contd.)
DETAIL OF GENERAL OPERATING FUND EXPENDITURES,
BY DEPARTMENTS, COMPARED WITH BUDGET APPROPRIATIONS
January 1 to December 31, 1966
Waste Disposal (Contd,)
Contractual Services
Equipment insurance
Equipment repairs
Materials and Supplies
Motor vehicle fuel, lubrication, etc.
Paint and painting materials
Sand, rock, gravel, salt, and chat
Other operating supplies
Chemicals, drugs, etc.
Capital Expenditures
Street equipment
Totals
Traffic and Parking
Personal Services
Salaries - Regular employees
Salaries - Other departments
Longevity'>'(
Contractual services
Travel expense
Electricity service
Traffic light repairs, bulbs, etc.
Telephone and telegraph
Machinery and equipment rental
Other professional services
Materials and Supplies
Tools
Office supplies
Signs
Cement and cement products
E1ectrical traffic light parts
Lumber and lumber products
Books and periodicals
Paint and painting materials
Other repairs and maintenance
Budget
$ 100.00
8,000.00
1,500.00
50.00
600.00
150.00
300.00
$ 23.286.00
$ 19,080.00
800.00
140,00
2,700.00
600.00
400.00
5,000.00
25.00
400.00
300.00
2,400.00
75.00
10,00
3,700.00
50.00
Actual
$ 91 . 63
5,431. 70
1,426.52
804..18
364,,55
23,500.00
$ 44,194.38
$ 15,479.80
274.23
25.75
3,176.40
25.43
379.64
50.00
5,147.61
79.66
2.60
1,837.53
98.06
952.42
17.08
3,488.50
29,43
Actual
(Over) Under
Budget
$ 8.37
2,568.30
73.48
50.00
(204.18)
(214.55)
300.00
( 23 , 500.00)
($20.908.38)
Schedule C-14
$ 3,600.20
525.77
140.00
(25.75)
(476.40)
574.57
20.36
(50.00)
(147.61)
(54.66)
(2.60)
(1,437.53)
201. 94
1,447.58
57,,92
10.00
211.50
20.57
-50-
CITY OF SALINA
Salina, Kansas
Schedule C-14 (Contd.)
DETAIL OF GENERAL OPERATING FUND EXPENDITURES,
BY DEPARTMENTS) COMPARED WITH BUDGET APPROPRIATIONS
January 1 to December 31, 1966
Budget
Traffic and Parking (Contd.)
Capital Out lay
Traffic control equipment
$ 7,500.00
$ 43.180.00
Totals
Swimming Pools
Personal Services
Salaries - Regular employees
Salaries - Other departments
Contractual Services
Telephone and telegraph
Printing office forms
Gas service
Electricity service
Building repairs
Machinery and equipment repairs
Laundry and towel service
Other professional services
Materials and Supplies
Tools
Office supplies
Chemicals, drugs, etc.
Janitor and toilet supplies
Recreational supplies
Cement and cement products
E1ectrical and lighting parts
Machinery and equipment parts
Paint and painting materials
Other operating supplies
Sundry Expenditures
Sales and admission taxes
Capital Out lay
Equipment
$ 10,000.00
1,000.00
25.00
50.00
30.00
600.00
500.00
800.00
50.00
125,00
25.00
300.00
50.00
50.00
200.00
100.00
250.00
400.00
350.00
500.00
$ 15.405.00
Totals
Actual
$ 9,614.80
$ 40.678.94
$ 10,645.86
19.75
21. 24
477.60
634.32
32.91
237.30
51.74
12.07
270.81
32.05
10.27
15.73
128.26
21.69
709.86
108.42
295. 53
110.60
$ 13.836.01
Ac tua1
(Over) Under
Budget
($ 2,114.80)
$ 2,501.06
Schedule C-15
($ 645.86)
1,000.00
5.25
50.00
8.76
122.40
(134.32)
767.09
50.00
(237.30)
73.26
12.93
29.19
17.95
39.73
184.27
(28,26)
228 . 3 1
(309.86)
(108.42)
54,47
389.40
$ 1,568.99
- 51-
CITY OF SALINA
Salina, Kansas
DETAIL OF GENERAL OPERATING FUND EXPENDITURES,
BY DEPARTMENTS, COMPARED WITH BUDGET APPROPRIATIONS
January 1 to December 31, 1966
Budget
City Planning
Personal Services
Salaries - Regular employees
Salaries - Part-time employees
Contractual Services
Telephone and telegraph
Traveling expense
Postage
Printing
Other professional services
Materials and Supplies
Tools
Office supplies
Books and periodicals
Other operating supplies
Sundry Expenditures
Organization dues
Capital Out lay
Office equipment
$ 6,900.00
700.00
250.00
150.00
50.00
4,150.00
50.00
100,00
100.00
50.00
25.00
150.00
$ 12.675.00
Totals
Street Lighting
Contractual Services
Electricity
$ 66.000.00
Airport
Transfer to Airport Revolving Fund
$ 20.000.00
Insurance and Contingencies
Contractual Services
Group insurance
Medical, accident, and miscel1aneous
$ 14,000.00
Ac tual
$ 9,247.70
239.99
444.05
2.24
21. 00
20.11
93,64
34.25
95,06
15.00
549.70
$ 10.762,,74
$ 64.670.81
$ 20.000.00
$ 15,562,59
862,40
Schedule C-16
Ac tual
(Over) Under
Budget
($ 2,347.70)
700.00
10.01
(294.05)
(2.24)
50.00
4,129.00
29.89
6.36
65.75
(45.06)
10.00
(399. 70)
$ L 912,26
Schedule C-17
$ 1.329.19
Schedule C-18
$
Schedule C-19
($ 1,562.59)
(862.40)
- 52-
CITY OF SALINA
Salina, Kansas
Schedule C-19 (Contd.)
DETAIL OF GENERAL OPERATING FUND EXPENDITURES,
BY DEPARTMENTS, COMPARED WITH BUDGET APPROPRIATIONS
January 1 to December 31, 1966
Insurance and Contingencies (Contd.)
Contractual Services (Contd.)
Workmen's compensation
Contingencies
Totals
Band
Appropriation
Memorial Hall
Personal Services
Salaries - Regular employees
Longevity)'(
Contractual Services
Telephone and telegraph
Gas service
Lights service
Water service
Building repairs
Machinery and equipment repairs
Other professional services
Materials and Supplies
Tools
Janitor and toilet supplies
Electrical and lighting parts
Hardware
Lumber and lumber products
Paint and painting supplies
Other repairs and maintenance
Sundry Expenditures
Public address system and timekeeper
Totals
Budget
$ 9,000.00
36.112.00
$ 59.112.00
$ 12.000.00
$ 3,960.00
38.00
100.00
2,000.00
500.00
300.00
2,000.00
300.00
150.00
20.00
100.00
100.00
25.00
25.00
300.00
400.00
$ 10,318.00
Actual
$ 9,144.74
40,484.11
$ 66.053.84
$ 12.000.00
$ 3,998.00
82.07
1,414.59
309.40
232.20
9,869.47
67.86
12.00
65.03
12.80
398.28
22.05
334.00
$ 16.817.75
Actual
(Over) Under
Budget
( $ 144. 74)
(4,372.11)
($ 6.941.84)
Schedule C-20
$
Schedule C-21
($ 38.00)
38.00
17.93
585.41
190.60
67.80
(7,869.47)
232.14
138 .00
20.00
34.97
100.00
25.00
12.20
( 98.28)
(22.05)
66.00
($ 6.499.75)
...53...
CITY OF SALINA
Salina, Kansas
Schedule C-22
0'
DETAIL OF GENERAL OPERATING FUND EXPENDITURES,
BY DEPARTMENTS, COMPARED WITH BUDGET APPROPRIATIONS
January 1 to December 31, 1966
Actual
(Over) Under
Budget Actual Budget
Public Heal th
Appropriation $ 30.000.00 $ 30.000.00 $
Schedule C- 23
Industrial Development
Other professional and spec ia1 services $ 60.604.00 $ 16.313.12 $44.290,88
Schedule C-24
Cemetery
Personal Services
Salaries - Regular employees $ 13,110.00 $ 13,281.70 ($ 171. 70)
Longevity* 90.00 90.00
Contractual Services
Telephone and telegraph 250.00 216.52 33.48
. Traveling expense 50.00 2.71 47.29
Printing office forms 25.00 25.00
Legal printing 50.00 50.00
Insurance - Motor vehicles 50.00 42.00 8.00
Gas service 125.00 145.92 (20.92)
Water service 150.00 92.40 57.60
Building repairs 400.00 76,07 323.93
Machinery and equipment repairs 2,500.00 1,294.17 1,205.83
Motor vehicle tire and tube repairs 20.00 11. 00 9.00
Other professional services 100.00 52.46 47.54
Materials and Supplies
Tools 75.00 26.77 48.23
Office su pp1 ie s 60.00 177 . 32 (117.32)
Fuel, lubricants 75.00 93.10 (18.10)
Janitor and toilet supplies 20.00 25.88 (5.88)
Motor vehicle fuel 500.00 315.42 184.58
Motor vehicle license tags 20.00 15.00 5.00
Seeds, plants, trees, and lawn suppl ie s 25.00 87.09 (62.09)
Other operat ing supplies 150.00 302.24 (152,24)
Cement and cement produc t s 40.00 20.35 19.65
Lumber and lumber products 100.00 39.38 60.62
Electrica1 and lighting parts 30.00 2.96 27.04
-54-
CITY OF SALINA
Salina, Kansas
Schedule C-24 (Contd,)
DETAIL OF GENERAL OPERATING FUND EXPENDITURES,
BY DEPARTMENTS) COMPARED WITH BUDGET APPROPRIATIONS
January 1 to December 31, 1966
"
Cemetery (Contd.)
Materials and Supplies (Contd.)
Motor vehicle tires and tubes
Paint and painting materials
Sand, gravel, rock, and chat
Sundry Expenditures
Organization dues
Refunds
Capital Outlay
Land
Equipment rental
Landscape and improvements
Totals
General Improvement
Personal Services
Salaries - Regular employees
Salaries - Part-time employees
Longevity*
Contractual Services
Building repairs
Machinery and equipment repairs
Street, sidewalk, and bridge repairs
Machinery and equipment rent
Other professional services
Materials and Supplies
Tools
Lumber and lumber products
Metal and metal products
Paint and painting supplies
Sand, gravel, rock, and chat
Other materials and supplies
Chemicals and drugs
Electrical and lighting parts
Machinery and equipment parts
Budget
Actual
Actual
(Over) Under
Budget
$
43.90
73.82
50.00
$ 75.00 $
100.00
50.00
30.00
100.00
31. 10
26.18
25.00
5.00
100.00
(80.00)
.82
150.00
$ 2,038.08
Schedule C-25
($ 943,83)
(258.00)
214.00
3,500.00
285.34
2,466.00
500.00
500,00
(57.69)
363 , 77
352.01
18.63
800.00
616,52
1,356.24
(98.18)
20.00
-55-
852.00
150.00
$ 19. 3 72 . 00
80,00
851..18
$ 17.333.92
$ 10,140.00
$ 11,083.83
258.00
214.00
3,500.00
300.00
2,500.00
500.00
500.00
14.66
34.00
100.00
500.00
400.00
50.00
800.00
1,500.00
1,500.00
157.69
136.23
47.99
31.37
883.48
143.76
98.18
20.00
CITY OF SALINA
Salina, Kansas
Schedule C-25 (Contd.)
DETAIL OF GENERAL OPERATING FUND EXPENDITURES,
BY DEPARTMENTS, COMPARED WITH BUDGET APPROPRIATIONS
January 1 to December 31, 1966
Actual
(Over) Under
Budget Ac tual Budget
General Improvement (Contd.)
Sundry Expenditures
Refunds $ 75.00 $ 30.00 $ 45.00
Capital Out lay
Fixed equipment 200.00 26.99 173.01
Totals $ 22.799.00 $ 12.946.18 $ 9.852.82
* Actual expenditure included in regular employees' salaries.
-56-
CITY OF SALINA
Salina, Kansas
J
ACCOUNTANTS. COMMENTS
December 31, 1966
-57-
CITY OF SALINA
Salina, Kansas
EXHIBIT A Comparison of Cash Balances With Encumbrances.
This exhibit presents a summary of the transactions during the year for each fund and
a comparision of the ending cash balances with encumbrances at December 31, 1966,
The Band, Cemetery, General Improvement, Memorial Hall, and Public Health Funds with
unencumbered balances totaling $19,449.65 were combined into the General Operating
Fund as of January 1, 1966.
The unencumbered cash balance at January 1, 1966, of the General Operating Fund was
increased by $245.10, representing adjustments to prior year encumbrances. The un-
encumbered cash balance of the Water and Sewage Fund was increased $1,500.00 to
reflect the amount of petty cash maintained in the Water Department office.
All cash fund balances at December 31, 1966, were sufficient to cover encumbrances.
EXHIBIT B Statement of Revenue, Estimated and Actual.
Revenue as estimated for budget purposes is compared with actual revenue received
in Exhibit B.
The major portion of the General Operating Fund revenue increase over estimated
revenue is due to charges for engineering fees to construction projects and receipts
for fire protection outside city limits in excess of estimated amounts by approx-
imately $10,000.00 and $15,000.00, respectively.
Anticipated revenue of the Bond and Interest Fund was in excess of the actual
amount received for special assessment taxes due primarily to a decrease in the
number of improvement projects as compared with those anticipated in the budget, and
to a decline in the percentage of taxes collected.
The Airport Revolving Fund was active only part of the year due to the transfer of
the Municipal Airport activities to the Salina Airport Authority. This resulted in
a substantial decrease in actual revenues, as compared with those budgeted, especially
in the sale of gasoline and oil.
Revenue estimated from the sale of trucks in the Sanitation Fund was not realized.
The trucks planned for sale were traded in on new trucks.
EXHIBIT C Statement of Expenditures Compared With Budget Appropriations.
Actual expenditures for the year 1966 are compared to budget appropriations in this
exhibit. The General Operating Fund is presented in summary form, by departments,
and the detail of each department is presented in Schedules C-l through C-25.
-58-
..
As mentioned previously under Exhibit B, use of the Airport Revolving Fund was re-
duced material1y during 1966 as a result of the transfer of airport activities to
the Salina Airport Authority and actual expenditures are consequently less than
amounts budgeted.
Fire department expenditures exceeded budgeted amounts due to merit increases in
personnel salaries which had not been anticipated in budgeted expenditures and to
the additional personnel and other expense necessary in connection with the
annexation of the Shilling Air Force Base territory to the City.
Expenditures in excess of amounts budgeted for the Street department and for the
Waste Disposal department are principally due to the purchase of capital equipment
which was not included in the budget.
Anticipated expenditures for Industrial Development purposes which are paid through
the Salina Chamber of Commerce were greater than actual expense due to a decrease
in certain projects and completion of others by the Chamber.
EXHIBIT D Statement of Receipts, Expenditures, Unencumbered Cash Balances, and
Non-Budgeted Funds.
This exhibit presents the transactions of the non-budgeted funds for the year, and
their beginning and ending unencumbered cash balances.
Indebtedness for construction projects which will be paid through the issuance of
bonds are not recorded as encumbrances of the Construction Fund"
EXHIBIT G Statement of Bonds of Indebtedness, Temporary Notes, and No-Fund Warrants.
This exhibit shows the outstanding bonds, temporary notes, and no-fund warrants of
the City of Salina at the beginning and closing dates of the year and the changes
occurring during the year 1966.
The total amount of outstanding bonds at December 31 of each of the last ten years
is as follows:
Year
Amount
1957
1958
1959
1960
1961
1962
1963
1964
1965
1966
$ 5,727,208.81
6,243,242.95
6,938,846.68
7,207,914.02
11,141,058.06
12,493,279.87
13 , 550, 77 7 , 45
13,200,094.26
13,392,000000
13,876,000.00
-59-
GENERAL
Audit adjustments were reviewed with the City Clerk. We have been informed that all
entries wi11 be placed on the records.
CITY AUDIT QUESTIONNAIRE
The following questionnaire has been prepared by the office of the Auditor of State,
Department of Post Audit. Auditors are requested to file the following questions and
answers with their reports.
General
1. Were all inter-fund transactions made upon statutory authority?
Answer: Yes
20 Do the minutes contain adequate record of the proceedings of the governing body?
Answer: Yes
3, Were the minutes signed, sealed, and approved by the governing body?
Answer: Yes
4. Were the directives of the governing body performed?
Answer: Yes
5. Were depositories designated for all city officials receiving public moneys?
Answer: Yes
6. Were all public moneys deposited in designated depositories?
Answer: Yes
7. Are bank deposits of all City officials adequately secured?
Answer: Yes
80 Did the governing body approve all collateral security and personal bonds fur-
nished to secure deposits?
Answer: Yes
9. Are fidelity bonds and insurance policies properly filed?
Answer: Yes
10. Were all investments made in accordance with statutory provisions?
Answer: Yes
11. Were the proceeds from City obligations expended for authorized purposes?
Answer: Yes
120 Were sinking or reserve funds created and used in accordance with statutory pro-
visions?
Answer: Yes
-60-
13. Were claim vouchers properly itemized and certified by claimant?
Answer: Yes
14. Did the governing body pass appropriation ordinances?
AnS\l7er: Yes
15. Were expenditures from any City funds made in violation of th- budget law?
Answer: No
16. Were expenditures from any City funds made in violation of the cash basis law?
Answer: No
17. Was there an inventory of public personal property on file?
Answer: Yes
18. Are there lease-rental or extended contracts in force?
Answer: Yes, accounting machine leased on month to month basis.
19. List officers or employees who received compensation in excess of legal author-
ization. (List shall include amounts received for personal services or unauthor-
ized mileage. )
Answer: None
20. List officers who maintained an unauthorized petty cash fund.
Answer: None
21. List officers who made miscellaneous purchases or allowances from current collec-
tions.
Answer: None
22. List officers who failed to furnish required surety bond.
Answer: None
City Clerk
23. List required forms which are not being properly used.
Answer: None
24. Did Clerk maintain a fund ledger?
Answer: Yes
25. Did Clerk maintain an adequate record of fund encumbrances for all City funds?
Answer: Yes
-61-
26. Did Clerk maintain budget appropriation accounts?
Answer: Yes
27. Did Clerk reconcile fiscal agency balance with outstanding matured bonds and
coupons?
Answer: Yes
28. Were all unpaid special assessments certified to the County Clerk to be placed
on the tax roll?
Answer: Yes
29. Did banks furnish Clerk monthly statements of daily balances?
Answer: Yes
City Treasurer
30. List required forms which are not being properly used.
Answer: None
31. Did the Treasurer make disbursements of City funds without properly signed war-
rants or warrant checks?
Answer: No
32. Did the City Treasurer maintain records independently of those maintained by the
City Clerk?
Answer: Yes
33. Were there frequent reconciliations between the City Treasurer and the City
Clerk?
Answer: Yes
34. Did the Treasurer maintain a chronological record of collatera1 securities
pledged to secure deposits?
Answer: Yes
35. Did the City Treasurer pay over to library treasurer all funds col1ected, within
budget appropriation, for the maintenance of such public library?
Answer: Not applicable
36. Did the City Treasurer publish quarterly reports as required by statute?
Answer: Yes
Util ities
37. What Utilities were owned or operated by the City?
Answer: Water and sewage
-62-
38. List required utility forms which are not being properly used.
Answer: None
39. Were operations of the Utilities budgeted?
Answer: Yes
40. Were transfers of utility surpluses anticipated in the current budget?
Answer: No
41. Were there utility revenue bonds outstanding?
Answer: Yes
42. Were utility fund transfers made in compliance with statutory provisions?
Answer: Yes
43. Was petty cash fund confined to statutory use?
Answer: Yes
44. Were charges for utility services in accordance with rates fixed by ordinance?
Answer: Yes
45. Was a customers' control account properly maintained?
Answer: Yes
46. Did the balance in the customers' deposit fund equal the amount of deposits in
effect?
Answer: Yes
47. Was interest credited on deposits annually as required by statute?
Answer: No - Interest paid at date of deposit withdrawal
Statement and Comments
Reference
48. Comparison of available cash balances with encumbrances
Exhibit A
49. Statement
by fund
50. Statement
51. Classified
cash
of expenditure compared with appropriations by item,
Exhibit C
of revenue, estimated and actual, by item, by fund
Exhibit B
statement of receipts, disbursements, and balances of
Exhibit E
52. Summary statement of bonds of indebtedness, temporary notes, and
no-fund warrants
Exhibit G
"63"
58. Schedule of audit adjustments
Exhibit H
Exhibit I
Exhibit J
Exhibit K
Exhibit L
Exhibit M
Comments
None
53. Reconcilement of fiscal agency balance
54. Schedule summarizing insurance on City property
55. Schedule of fidelity bonds of elective and appointive officers
56. Schedule of investments by funds
57. Comparison of depository security and balances on deposit
59. Material differences between actual and estimated revenues
60. Exceptions noted in viewing all claim vouchers
61. Income and expense statement of municipal utilities:
Water
Electric
Gas
Exhibit C
None
None
..
-64-
CITY OF SALINA
Salina, Kansas
WATER AND SEWAGE DEPARTMENT
FINANCIAL STATEMENTS
December 31, 1966
~
~ 65-
CITY OF SALINA
Sal ina, Kansas
WATER AND SEWAGE DEPARTMENT
BALANCE SHEET
December 31, 1966
(With comparative figures for the preceding year)
December 31,
1966 1965
ASSETS
$ 1,500.00 $ 1,921,86
138,071.33 61,922.26
account 91,277.57 122,264.65
56,446.92 35,250.19
59 , 943. 71 62,718.43
16,827.03 17,203.71
364,066.56 301. 281. 10
Current Assets
Petty cash
Cash in banks
Water and sewage treasurer
Water and sewage treasurer - Operating
Accounts receivable - Consumers
Inventories
Operating stores
Meter parts
Total Current Assets
Plant and Property - Schedule 1
Furniture and fixtures
Plants, mains, equipment, and other property
Total Plant and Property
61,280.74
8.441,294,10
8,502,574.84
Other Assets
Cash in banks (funded reserves)
Bond and interest
Bond reserve
Depreciation and emergency
Combined water and sewage system
extension and bond retirement
Water and sewage system
construction fund
Investments (funded reserves)
Bond reserve
Depreciation and emergency
Combined water and sewage system
extension and bond retirement
Total Other Assets
103,084.87
4,963.85
401. 35
411. 68
123 , 426 . 81
312,250.57
139,117.11
94.200.56
777,856.80
Totals
$9.644,498.20
60,081.09
8.304,486.18
8,364,567.27
116 , 242. 79
10,214.42
6,518.46
6,612.24
198,426.81
294,368.08
127,529,86
84.280.73
844,193,39
$9,510,041. 76
Exhibit A
December 3L
1966 1965
$ 14,534" 81 $ 21,450.53
28,255,,00 24,539.00
549" 65 601. 67
43,339.46 46 , 591. 20
LIABILITIES
Current Liabilities
Accounts payable
Consumer~ meter deposits
Due to Sanitation department
Total Current Liabilities
Long-Term Liabilities
Combined Water and Sewage System Revenue Bonds,
Series of 1961
3,065,000.00
Surplus
Appropriated
Bond and interest reserve
Bond reserve
Depreciation and emergency reserve
Extension and bond retirement reserve
Construction fund reserve
Total Appropriated
Unappropriated
Total Surplus
103,084.87
317 , 214.42
139,518,,46
94,612" 24
123,426.81
777,856.80
5,758,301.94
6,536,158.74
~
Totals
$9,644,498.20
3,175,000.00
116,242.79
304,582.50
134,048.32
90,892.97
198 , 426. 81
844,193,,39
5,444,257.17
6,288.450.56
$9,510,041. 76
- 60-
CITY OF SALINA
Salina, Kansas
Exhibit B
WATER AND SEWAGE DEPARTMENT
UNAPPROPRIATED SURPLUS
December 31, 1966
(With comparative figures for the preceding year)
December 31,
1966 1965
Beginning Balance
$5,444,257.17
$5,217,712.97
Add
Net income for the year
Adjustment for prior year encumbrances
Capital expenditures from Construction Fund
Reserve
Payment of bond principal and interest from
Bond and Interest Reserve
225,886.85
226,049.20
5.97
75,000.00
44,194.47
223,457.92
5,968,601.94
228,964.96
5,716,927.57
Deduct
Transfer to Bond and Interest Reserve
Transfer to Bond Reserve
210,300.00
221,200.00
51,470.40
272,670.40
210,300.00
Ending Balance
$5,758,301.94
$5,444,257.17
- 6 7~
CI'rY OF SALINA
Salina, Kansas
WATER AND SEWAGE DEPARTMENT
INCOME STATEMENT
January 1 to December 31, 1966
(With comparative figures for the preceding year)
1966
Revenue
Water
Sewage
Tapping services
Service charge - Refuse department
Miscellaneous income
Total Revenue
Operating Expenses - Schedule 2
$546,233.65
309,866.78
5,858.28
2,730.48
4,492.35
869,181. 54
529,836.77
Net Income from Operations
339,344.77
Other Expense
Interest paid on revenue bonds
113,457.92
Net Income
$225,886.85
Exhibit C
1965
$506,849.19
321,639.89
1l,089.80
2,618.16
6,123.98
848,321. 02
503,306.86
345,014,16
118,964.96
$226.049.20
-68-
'::ITY OF SALINA
Salina, Kansas
WATER AND SEWAGE DEPARTMENT
COMPARISON OF RESERVE BALANCES WITH ORDINANCE REQUIREMENTS
December 31, 1966
.
Bond and
Interest
Reserve
Reserve Balances,January 1, 1966
$116 , 242. 79
Add
Transfer to reserves - Year 1966
Interest on investments
Deduct payment of bond principal and
interest - Year 1966
Reserve Balances,December 31, 1966
Reserve Requirements, December 31, 1966
Bond and Interest Reserve
Bond Principal - Five-twelfths of
principal due on August 1, 1967
(5/12 x $115,000.00)
Bond Interest - Five-sixths of
interest due on February 1, 1967
(5/6 x $53,835.00)
47,916,66
44,862.50
Bond Reserve
Fifty months at $6,000.00 per month
commencing October 1, 1961
Depreciation and Emergency Reserve
Fifty months at $2,500.00 per month
commencing October 1, 1961
Total Reserve Requirements
92,779.16
t'
Excess of Actual Reserve Balances
Over Reserve Requirements
S 10.305. 71
Bond
Reserve
$304,582.50
300,000.00
300,000.00
$ 17.214.42
Exhibit D
Depreciation
and Emergency
Reserve
$134,048.32
125,000.00
125 _, 000, 00
$ l4.518. 46
- 69-
CITY OF SALINA
Sa 1 ina, Kansas
WATER AND SEWAGE DEPARTMENT
PLANT AND PROPERTY
December 31, 1966
(With comparative figures for the preceding year)
December 31,
1966 1965
Furniture and Fixtures
$
61. 280 , 74
Plant, Mains, Equipment, and Other Property
Distribution
Structures and manholes
Cast iron mains
Hydrants
Valves and valve boxes
Stand pipe real estate
Meter boxes and accessories
Sunset stand pipe
Total Distribution
55,168.02
1,843> 072 .76
161,677.52
215,429.33
60,914.36
331,666.28
101,303.31
2,769,231.58
Water Supply
Real estate
Pump houses and derricks
Wells
Well pumps
Flow lines
Total Water Supply
5,347.50
22,000.47
203,576.90
34,863.27
47,824.04
313,612.18
~
Pumping Stations
Real estate
Real estate improvements
Pump houses and stock
Land - Underground reservoir
Reservoir
Electric meters and pumps
Venture meter s
Underground reservoir
Pipes and piping
Water softener plant
River intake pump
Water supply exploration
Gypsum Hill water tower
High surface pumps
Total Pumping Stations
16,532,86
3,580.40
18,750.84
2 1. , 62 6 . 19
28,545.49
35,187.53
6,185.44
183,638.82
15,186.88
1,102,754.83
251,180.45
16,190.07
116,564.70
32,225.09
1, 8/f8, 149 .59
$
60 " 081. 09
Schedule 1
Increase
or
(Decrease)
$ 1,199.65
22,435.94
214 . 72
398.61
2,195.63
6,795.00
32,039.90
5,440.08
5,440.08
w 70w
55,168,02
1,820,636.82
161,462.80
215,030.72
60,914.36
329,470.65
94,508.31
2,737,191.68
5,347.50
22,000.47
203,576.90
34,863.27
47,824.04
313,612.18
16,532.86
3,580.40
18,750.84
21,626.19
28,545.49
35,187.53
6,185.44
183,638.82
15,186.88
1,102,754.83
245,740,37
16,190.07
116,564.70
32,225.09
1,842,709.51
CITY OF SALINA
Sa lina ~ Kansas
Schedule 1 (Contd.)
WATER AND SEWAGE DEPARTMENT
PLANT AND PROPERTY
December 31, 1966
(With comparative figures for the preceding year)
December 31,
Plant, Mains, Equipment, and Other
Property (Contd.)
General Equipment
Garage and storage buildings
Trucks and compressors
Chlorinator
Laboratory equipment
Water office improvements
Total General Equipment
1966
1965
Sewage Plant
Sewage plant and equipment
Sewage lines
Total Sewage Plant
Expenditures from Water and Sewage
Revenue Bond Proceeds
Sewage plant improvements
Sewage truck lines
Key Acres water tower
Miscellaneous
Additions to softening and treat-
ment plant
Total Expenditures from Water and
Sewage Revenue Bond Proceeds
811,837,26
542,913,63
122,836,04
529,133,55
811,837.26
542,913.63
122,836.04
431,084,23
490,285.53
490,285.53
2,497,006.01
2,398,956.69
Total Plant. Mains, Equipment,
and Other Property
8 , 441 . 294 , 10
8,304,486.18
Total Plant and Property
$8,502.574.84
$8.364,567.2.7
Increase
or
(Decrease)
98,049,32
98,049,32
136,807.92
$138,007,57
w 71w
CITY OF SALINA
Salina, Kansas
Schedule 2
"
WATER AND SEWAGE DEPARTMENT
OPERATING EXPENSES
January 1 to December 31, 1966
(With comparative figures for the preceding year)
Increase
Year or
1966 1965 (Decrease)
Water Supply Expenses
Maintenance - Well pumps and equipment $ 1,075,70 $ 1,464.82 ($ 389.12)
Well power 2,107.98 1,967.24 140.74
Well house signals 1,173.51 956.90 216.61
River intake power 1,984.00 1,960.00 24.00
Maintenance - Buildings and grounds 980.99 1,474.70 (493.71)
Maintenance - River Ba s in 359.22 (359,22)
Total Water Supply Expenses 7,322.18 8,182.88 (860.70)
Softening and Treatment Expenses
Supervision 9,576.70 9,540.80 35.90
. Salaries 28,680.75 26,415.20 2,265.55
Electric power 3,488.00 2,956.00 532.00
Gas service 7,567.93 5,991.26 1,576.67
Building operating supp lies 645.14 901. 39 (256.25)
Chemica Is 68,370.90 59,063.47 9,307.43
Maintenance - Equipment 6,189.02 4,117.18 2,071,84
Maintenance - Buildings 434.28 228.53 205.75
Electricity - Calcium plant 3,096.70 2 , 815 .35 281. 35
Gas - Calcium plant 364 . 76 1,822.42 (1,457.66)
Supplies - Calcium plant 6,291.12 808.02 5,483.10
Tota 1 Softening and Treatment Expenses 134,705.30 114,659.62 20,045.68
Pumping Expenses
Supervision 9,544,30 9,484.30 60.00
Salaries 18,186.00 18,064.40 121,60
Electric power 14,079.86 14,036,65 1+3.21
Gas service 384.19 395.28 (11. 09)
Lubricants 39.90 16.35 23.55
Building operating supplies 748.83 726.96 21.87
Maintenance - Electrical equipment and
pumps 22,20 22.20
Maintenance - Station buildings and
,..
grounds 506.67 20273.15 (1,766.48)
Tota 1 Pumping Expenses 43.511 .95 44 , 99 7 . 09 (1,485 . 14)
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CITY OF SALINA
Sa lina, Kansas
Schedule 2 (Contd.)
WATER AND SEWAGE DEPARTMENT
OPERATING EXPENSES
January 1 to December 31, 1966
(With comparative figures for the preceding year)
,
Distribution Expenses
Supervision
Salaries
Meter maintenance salaries
Meter maintenance supplies
Vehicle and equipment expense
Tapping supplies
Maintenance - Distribution mains
Maintenance - Elevated tanks
Maintenance - Hydrants
Miscellaneous materials and labor
Total Distribution Expenses
Customers' Accounting and Collection Expenses
Office salaries
Servicemen and meter readers salaries
Servicemen and meter readers supplies
Collection stations
Maintenance - Office and equipment
Office supplies
Vehicle expense
Car and travel expense
Postage
Total Customers' Accounting and
Collection Expenses
Administrative and General Expenses
Supervision
Salaries
Telephone expense
Office supplies
Special engineering
Social security
Insurance
Sales tax
Property taxes
Year
1966
$ 4 ~ 851. 25
17,429.26
9,632.75
11,926.61
2,034.28
5,458.53
5,016.38
1,1.12.14
337.83
1,429.46
59,228,49
1965
$ 4,881.15
17 ,324.65
8,183.00
8,883.67
1,717.81
2,932.97
1,807.74
856.90
1,339.99
3,155.14
51,083.02
Increase
or
(Decrease)
($ 29.90)
104.61
1,449.75
3,042,94
316.47
2,525.56
3,208,64
255.24
(1,002.16)
(1,725.68 )
8,145.47
42,617.20 38,573.70 4,043.50
32 ,928 .40 35,030.40 (2,102.00)
520.34 788.15 (267.81)
1,563,20 1,354.39 208.81
1,915.30 1,948.05 (32 .75 )
5,271.37 4,328.99 942.38
2,334,26 2,057.48 276.78
812,60 939.32 (126.72)
7,810.35 7,059.63 750.72
95,773.02 92 ,080.11 3,692.91
9,786.00
5,120.75
2 ,427 , 77
542,64
2,003.25
7,899,55
3, 130 . 72
1,415.20
10,000.00
9,762.00
5,21.8.00
2,286.55
1 , 4L4 . 71
1,822 .08
8,326.05
10,479.46
2,025.18
10,000,00
24.00
(97.25)
141.22
(902.07)
181.17
( 42 6 , 50)
(7 ,348. 74)
(609.98)
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CITY OF SALINA
Salina, Kansas
Schedule 2 (Contd.)
WATER AND SEWAGE DEPARTMENT
OPERATING EXPENSES
January 1 to December 31, 1966
(With comparative figures for the preceding year)
Administrative and General Expenses (Contd.)
Accounts charged off
Long and short cash
Employees retirement
Accident insurance
Auditing expense
Contracting service
Organizational dues and memberships
Service performed - Other departments
Car mileage and travel expenses
Total Administrative and General Expenses
Sewage Treatment and Collection Expenses
Supervision
Salaries
Electric power
Gas service
Plant operating supplies
Maintenance - Equipment
Maintenance - Buildings and grounds
Maintenance - Pumping stations
Maintenance - Sanitary sewers
Vehicle expense
Total Sewage Treatment and Collection
Expenses
Total Operating Expenses
Inc.rease
Year or
1966 1965 (Decrease)
$ 591.37 $ 488.38 $ 102.99
35.00 42.89 (7 .89 )
7,598.65 8,456.94 (858.29)
11,473.39 3,446.50 8,026.89
4,800.00 4,800.00
2,156.90 565.58 1,591.32
698.86 534.02 164.84
13, 140.00 12,825.00 315.00
1,573.52 1,707.26 (133.74)
84,393.57 84,230.60 162.97
16,339.00 16 , 658 . 50 (319.50)
49,206.75 44 , 311 . 76 4,894.99
22,844.97 21,705.40 1,139.57
1,989.29 1,066.60 92 2 . 69
1,995.88 1,189.52 806.36
2,877 .48 2,925.63 (48.15)
172 .00 6,320.52 (6,148.52)
3,123.11 2,662.54 460.57
2,294.06 7,601.13 (5,307.07)
4,059.72 3,631.94 427 . 78
104,902.26 108,073.54 (3,171.28)
$529 .836. 77 $503.306,86 $26,529.91
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CITY OF SALINA
Salina, Kansas
WATER AND SEWAGE DEPARTMENT
ACCOUNTANTS' COMMENTS
December 31, 1966
-75-
CI TY OF SALINA
Sa1ina~ Kansas
BRIEF HISTORY
The waterworks system was purchased by the city from private interests in October,
1925, and has been operated as a municipal utility since January 1~ 1926. The
governing body of the City of Salina, by Ordinance No, 6544, passed June 27~ 1961,
combined the waterworks system and sewage disposal system of the City of Salina
into a combined Water and Sewage. Department,
FINANCIAL POSITION
The financial position of the Water and Sewage Department at December 31~ 1966, and
at December 31, 1965, is compared in the following summary:
December 31.
1966 1965
Current assets
Current liabilities
Working capital
Plant and property
Other assets
$ 364,066
43,339
320,727
8,502,575
777 ,857
9~601,159
3.065.000
Fixed liabilities
Surplus
)istribution of Surplus
Appropriated
Unappropriated
$6,536.159
$ 777 ,857
5,758.302
Total Surplus
$6.536.159
ASSETS AND LIABILITIES
PETTY CASH, $1,500.00.
$ 301,281
46,591
254,690
8)364,567
844,193
9,463,450
3,175.000
$6.288,450
$ 844~193
5,444,257
$6,288,450
Increase
or
(Decrease)
$ 62,785
(3,252)
66~037
138 , 008
(66.336)
137~709
(110.000)
$247,709
($ 66,336)
314,045
$247.709
A petty cash fund in the amount of $1,500,00 is maintained in the Water and Sew-
age Department as a change fund and to pay postage, freight, temporary labor, and
other emergency expenses, including the refund of meter deposits to customers, A
bank account is maintained as a part of this fund and all disbursements are made
by check as required by K,S,A. 12-8252,
CASH IN BANKS,
Water and Sewage Treasurer, $138,071.33.
Water and Sewage Treasurer Operating Account, $91,277.57.
- 76-
Cash col1ected by the Water and Sewage Department is remitted to the City Treasurer
for deposit. AIl cash received by the City of Salina, including that received by
the Water and Sewage Dep'utment, is deposited in one of five bank accounts maintained
by the city. Segregation of cash into separate funds or accounts as provided for by the
City of Salina Ordinance No, 6454 is accomplished by the issuance of checks payable
to the various accounts provided for in the ordinance. These funds and accounts are
maintained as separate funds on the records of the city.
A comparison of the cash shown by the records of the Water and Sewage Department
with the cash as shown by the City Clerkls records for the Water and Sewage Fund
is as follows:
Cash as shown by Water and Sewage Department- Exhibit A, Page 66
Current Assets
Petty cash
Water and sewage treasurer
Water and sewage treasurer operating
account.
Other Assets
Bond and interest
Bond reserve
Depreciation and emergency
Combined water and sewage system
extension and bond retirement
Water and sewage system Construction
Fund
$ 1,500.00
138,071. 33
91,277.57
$230,848.90
103,084.87
4,963.85
401.35
411. 68
123,426.81
232,288.56
Cash shown by City Clerk's records - Exhibit A
,
Page 2
$463.137,46
ACCOUNTS RECEIVABLE, CONSUMERS, $56,446.92.
This amount represents the total amount due from consumers at December 31, 1966.
and includes billings to consumers for Sanitation Department services.
Tests were made of the addition of detail ledger balances and all detail ledger
totals were added t.o reconcile with the control account at December 31, 1966.
Consumers' individual balances were not verified by correspondence or other confir-
mation.
INVENTORIES,
Operating Stores, $59,943.71,
Meter Parts, $16,827.03.
Copies of the inventory count sheets were tested for additions and extensions,
however, we did not observe or test the physical count quantlties, and we did not
verify the valuation of inventory items,
-77-
PLANT AND PROPERTY, $8,502,574.84.
Schedule 1 presents a detail comparison of the department's plant and property at
December 31, 1966, and December 31, 1965.
When the City of Salina combined its water and sewage systems in the year 1961, a
valuation of $900,000.00 was assigned to the sewage system, and all prior depreci-
ation recorded on the waterworks system was restored to the Surplus account. The
City of Salina has not recorded depreciation on its plant and property since the
water and sewage systems were combined.
OTHER ASSETS, $777,856.80.
City of Salina Ordinance No. 6546, which authorized the issuance of $3,600,000.00
of Combined Water and Sewage System Revenue Bonds, Series of 1961, provided that
proceeds from the sale of the bonds were to be deposited in a separate fund known
as the "Combined Water and Sewage System Construction Fund". During the year 1966,
$75,000.00 was expended from this fund for water and sewage plant improvements.
The funds segregated on the records of the Water and Sewage Department for the pay-
ment of current bond principal and interest, for the creation of reserves to pre-
vent default in payment of principal and interest, and for the creation of depreci-
ation and emergency reserves to provide for replacements and repairs of the present
system when other funds are not available, are shown as "Other Assets" in the Bal-
ance Sheet, Exhibit A. A comparison of the amounts of cash segregated in these
reserve accounts with the amounts required to be segregated by Ordinance No. 6546
is shown in Exhibit D. A11 of the reserve balances at the end of the year were in
accordance with ordinance requirements.
The investments, consisting of U. S. Treasury Bills, are carried on the records of
the Water and Sewage Department at cost. The custody receipts issued by the First
National Bank and Trust Company were examined.
CURRENT LIABILITIES, $43,339.46.
Accounts payable at December 31, 1966, represent the amounts owed to suppliers and
vendors by the Water and Sewage Department. The accounts payable were verified by
an examination of the unpaid claim vouchers of the Water and Sewage Department at
December 31, 1966, and a review of vouchers paid after that date.
The individual meter deposit cards were added and reconciled to the control account
for customers' meter deposits at December 31, 1966. Attention is directed to the
fact that the Water and Sewage Department does not credit the individual meter de-
posit accounts with interest in the manner prescribed by K.S.A. 12-822. Interest
is paid at the time the deposit is refunded.
The Water and Sewage Department acts as billing and collection agent for the Sani-
tation Department. The amount due to the Sanitation Department at December 3l,
!966, represents the unpaid balance of sanitation billings transferred at Decem-
ber 31, 1966.
-78-
LONG-TERM LIABILITIES, $3,065,000,00.
Principal payment of $110,000,00 and interest payments of $113,457.92 were made on
the revenue bonds during the year, The balance of Combined Water and Sewage System
Revenue Bonds outstanding at December 31, 1966, was $3,065,000.00,
.
SURPLUS, $6,536,158,74.
The surplus account is shown on Exhibit A segregated between Appropriated and Unap-
propriated, The detail of changes in Unappropriated Surplus during the year is
shown on Exhibit B.
OPERATIONS
The Income Statement, Exhibit C, presents the results of operations of the Water and
Sewage Department for the period January 1 to December 31, 1966, and for the year
ended December 31, 1965.
..
The detail of the operating expenses for the year and a comparison with 1965 oper-
ating expenses is shown on Schedule 2.
~
The Water and Sewage Department has not recorded depreciation on its property since
the water and sewage systems were combined. We recommend that a determination of the
values of the plant and property assets be made by a competent engineering firm in
order to permit a realistic annual depreciation amount to be computed and recorded on
the records of the Water and Sewage Department,
The Water and Sewage Department paid $10,000.00 to the City of Salina during the year
1966 in lieu of a franchise fee,
MISCELLANEOUS
The number of customers of the Water and Sewage Department increased from 11,476 at
January 1, 1966, to 11,805 at December 31, 1966.
.
.
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