Audit - 1969
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CITY OF SALINA
Salina, Kansas
REPORT ON EXAMINATION
December 31, 1969
KENNEDY - AND COE
Certified Public Accountants
Salina - Kansas
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Exhibit A
Exhibit B
Exhibit C
Exhibit D
Exhibit E
Exhibit F
Exhibit G
Exhibit H
Exhibit I
Exhibit J
Exhibit K
Exhibit L
Exhibit M
Exhibit N
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CITY OF SALINA
Salina, Kansas
INDEX
ACCOUNTANTS' OPINION
COMPARISON OF CASH BALANCES WITH ENCUMBRANCES
STATEMENT OF REVENUE, ACTUAL AND ESTIMATED
STATEMENT OF EXPENDITURES COMPARED WITH BUDGET
APPROPRIATIONS
STATEMENT OF RECEIPTS, EXPENDITURES, AND UNENCUMBERED
FUND BALANCE, NON-BUDGETED FUNDS
CLASSIFIED STATEMENT OF RECEIPTS, DISBURSEMENTS,
AND BALANCES OF CASH, COMPOSITION OF ENDING
CASH BALANCE
MUNICIPAL COURT, SUMMARY OF ASSESSMENTS, DISBURSE-
MENTS, AND UNCOLLECTED CASE BALANCES
STATEMENT OF BONDS OF INDEBTEDNESS, TEMPORARY
NOTES, AND NO-FUND WARRANTS
RECONCILEMENT OF FISCAL AGENCY ACCOUNT
INSURANCE IN FORCE
FIDELITY BONDS IN FORCE
SCHEDULE OF INVESTMENTS
COMPARISON OF DEPOSITORY SECURITY WITH BALANCES
ON DEPOSIT
SCHEDULE OF AUDIT ADJUSTMENTS
STATEMENT OF TAXES RECEIVED FROM COUNTY TREASURER,
BY FUNDS
Page
1
2
3-8
9-16
17-23
24-25
26
27- 28
29-30
31- 32
33
34
35
.36
37
Index
Schedules
C- 1 to
C-24
Exhibit A
Exhibit B
Exhibit C
Exhibit D
Schedule 1
Schedule 2
.
CITY OF SALINA
Salina, Kansas
INDEX (CONTD,)
Page
Detail of General Operacing Fund Expenditures, by
Department, Compared with Budget
Appropriations
38-55
ACCOUNTANTS' COMMENTS
56- 64
WATER AND SEWAGE DEPARTMENT
65
BALANCE SHEET
66
UNAPPROPRIATED SURPLUS
67
INCOME STATEMENT
68
COMPARISON OF RESERVE BALANCES WITH ORDINANCE
REQUIREMENTS
69
Plant and Property
70- 71
Operating Expenses
72-74
ACCOUNTANTS' COMMENTS
75- 79
KENNEDY AND COE
MEMBERS
CERTIFIED PUBLIC ACCOUNTANTS
OFFICES IN KANSAS
SALINA
CONCORDIA
GREAT BEND
OBERLIN
COLBY
GOODLAND
WICHITA
OF
AMERICAN INSTITUTE
OF
CERTIFIED
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, 1969. Our examination included all funds, except
the municipal Band Board, The Saline County-City Building Authority, The Fire-
men's Relief Association, The Joint City-County Board of Health, and the Salina
Airport Authority.
Our examination was performed in accordance with generally accepted auditing
standards and with the provisions of the Minimum Standard Audit Program approved
by the State Municipal Accounting Board.
Additional records are maintained by the Water and Sewage Department in con-
formity 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 65 to 79, of that department.
In our opinion, the accompanying statements, except those of the water and
sewage department as noted above, present fairly the cash position of the various
funds of the City of Salina, Kansas, at December 31, 1969, and its financial
transactions for the period January 1 to December 31, 1969, in accordance with
accounting principles applicable to Kansas municipalities, applied on a basis
consistent with that of the preceding year.
Respectfully submitted,
If~
~~ C.P.A.
Licensed Muni ipal Public Accountant
in charge of and actively engaged on
this audit.
Salina, Kansas
June 13, 1970
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CITY OF SALINA
Salina, Kansas
COMPARISON OF CASH BALANCES WITH ENCUMBRANCES
January 1 to December 31, 1969
Funds
Budgeted Funds
General operating
Noxious weeds
Firemen's pension
Policemen's pension
Tree maintenance
Bond and interest
General and special improvements
Flood works and levee
Social security
Employees' retirement
Sanitation
Parking meter
Water and sewage
Construction-street resurfacing
Total Budgeted Funds
Unencumbered
Fund Balance
1- 1- 69
$ 187,244.93
1,032.22
6,123.61
6,652.89
2,174.95
111 ,432.34
852.51
2,621.28
2,339.29
23,348.87
20,125.18
72,163.89
952,711. 75
65,024.57
1,453,848.28
Non-Budgeted Funds
Construction
Clearing accounts
Central garage
Cemetery endowment
Civil defense
Mausoleum trust fund
Mausoleum endowment
Street machinery
Cultural arts
Airport
Ambulance
Special gasoline tax
Community renewal program
Total Non-Budgeted Funds
$ 439,717.64
12,567.11
34,021. 03
21,212.54
1,282.08
280.00
16,607.17
51,645.61
263.50
1,281.06
10,411. 57
. . 637.16
589,926.47
Totals
$2,043,774.75
Exhibit A
Unencumbered Treasurer's
Fund Balance Cash and
Receipts Expenditures 12-31-69 Encumbrances Investments
$1,909,191.06 $1,921,691.89 $ 174 , 744 . 10 $66,564.75 $ 241,308.85
5,735.57 5,113.17 1,654.62 1,654.62
33,385.79 35,077.01 4,432.39 4,432.39
32,369.10 29,298078 9 ,723.21 9,723.21
14,326.91 14,105.00 2,396.86 2,396.86
1,220,699.94 1,329,324096 2,807.32 2,807.32
44,852.83 45,705.34
21,498.34 20,238.37 3,881.25 3,881.25
108,043.96 104,300.98 6,082.27 6,082.27
80,705.61 84,236.58 19,817.90 19,817.90
204,155.99 169,642.34 54,638.83 30.00 54,668.83
95,054.89 72,866.30 94,352.48 94,352.48
1,283,361.60 1,309,413.25 926,660.10 14,538.58 941,198.68
46,171. 76 64,932.34 46,263,99 46,263.99
5,099,553.35 5,205,946.31 1,347,455.32 81,133.33 1,428,588.65
620,008.21 734 , 672 . 77 325,053.08 325,053.08
37,377 .59 34,241.17 15,703.53 15,703.53
129,169.97 124,754.55 38,436.45 38,436.45
350.00 21,562.54 21,562.54
28,941. 61 26,648.63 3,575.06 591. 94 4,167.00
700.00 980.00
98,00 16,705,17 16,705.17
7,090.00 27,610.94 31,124.67 31,124.67
5,000.00 5,155.89 107.61 107.61
813.87 1,142.80 952.13 952.13
30,105.96 26,973.77 13,543.76 13,543.76
36,446.38 36,446.38 }6 ,446 .38
33,159.21 24,316.23 9,480.14 9,480.14
929,260.80 1,006,496.75 512,690.52 591. 94 513,282.46
$6.028,814.15 $6.212,443.06 $1.860 .145.84 $81. 725.27 $1.941.871.11
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CITY OF SALINA
Salina, Kansas
STATEMENT OF RE\~NUE, ACTUAL AND ESTIMATED
January 1 to December 31, 1969
General Operating Fund
Unencumbered fund balance,
January 1, 1969
Adjustment for prior years
encumbrances
Adjusted unencumbered fund
balance, January 1, 1969
Receipts
Current tangible tax
Current intangible tax
Delinquent tax
Cigarette tax
Gasoline tax
Liquor enforcement tax
Sales tax
Highway maintenance
Licenses, fees and permits
Municipal court fines
Franchise taxes
Rents and concessions
Service and sales
Fire protection - Outside city
limi t s
Reimbursement of expenditures
Interest on investments
Total Receipts
Totals
Noxious Weeds Fund
Unencumbered fund balance,
January 1, 1969
Receipts
Current tangible tax
Delinquent tax
Sales tax
Total Receipts
Actual
Revenue
$ 186,500066 $
744" 27
187.244093
1,073,833.94
52,106.49
15,282 00
46,423011
60,133.68
13,591.68
62,908.07
12,046.48
68,843.36
127,989.21
190,235.51
5,882.64
93,697.52
54,251.70
18,100.76
13,864.91
1,909,191.06
2.096,435.99
1,032.22
5,304.91
83.66
347.00
5,735.57
Estimated
Revenue
89,005.17
1,078,111.83
48,000.00
15,050.00
47,500.00
60,000.00
11 , 500.00
62,908.00
12,000.00
44 , 13 5 . 00
100,000.00
175,000.00
6,685.00
100,360.00
58,000.00
4,000.00
12,000.00
1,835,249.83
1. 924 .255 .00
841.45
5,311.55
347.00
5,658,55
Exhibit B
Actual
Over (Under)
Estimated
$
98,239.76
(4,277 .89)
4,106.49
232.00
(1,076.89)
133.68
2,091.68
.07
46.48
24,708.36
27,989.21
15,235.51
(802.36)
(6,662.48)
(3,748,30)
14,100.76
1,864.91
73,941. 23
172.180.99
190.77
(6.64)
83.66
77 .02 .
6,767. 79 6.500.00 ;,;' ".0 267. 79. "'<<,, ,
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CITY OF SALINA
Salina, Kansas
Exhibit B (Contd.)
STATEMENT OF REVENUE, ACTUAL AND ESTIMATED
January 1 to December 31, 1969
Actual
Act:ua1 Estimated Over (Under)
Revenue Revenue Estimated
Firemen's Pension Fund
Unencumbered fond balance,
January 1, 1969 $ 6,123061 $ 5,824.71 $ 298.90
Receipts
Current tangible tax 19,771.51 19,827.72 (56.21)
Delinquent tax 161. 56 50.00 111. 56
Sales tax 669.57 669.57
Contributions by employees 12,783.15 11 , 903.00 880.15
Total Receipts 33,385079 32,450029 935.50
Totals 39,509,40 38.275.00 1,234,40
Policemen's Pension Fund
Unencumbered fund balance,
January 1, 1969 6,652.89 5,672.52 980.37
Receipts
Current tangible tax 21,609.28 21,865.20 (255.92)
Delinquent tax 222.52 100000 122.52
Sales tax 922.28 922.28
Contributions by employees 9,615.02 11 ,460.00 (1,844.98)
Total Receipts 32,369.10 34,347.48 (1,978.38)
Totals 39,021.99 40,020.00 (998.01)
Tree Maintenance Fund
Unencumbered fund balance,
January 1, 1969 2,174.95 107.61 2,067.34
Receipts
Current tangible tax 14,319.82 14,361.67 (41.85)
Delinquent tax 1. 37 25.00 (23.63)
Sales tax 5.72 .5.72
Total Receipts 14,326.91 14,392;39 (65.48)
Totals 16.501. 86 14.500.00 2,001. 86
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CITY OF SALINA
Sa 1i na, Kansas
Exhibit B (Contd.)
STATEMENT OF REVENUE, ACTUAL AND ESTIMATED
January 1 to December 31, 1969
Bond and Interes~ Fund
Unencumbered fund balance,
January 1, 1969
Receipts
Current tangible tax
Delinquent tax
Current special assessments
tax
Delinquent special assess-
ments tax
Interest from investments
Special assessments
Transfer from parking me~er
fund
Accrued interest on bonds
sold
No-fund warrants
Reimbursement of fiscal agent -
commission
Total Receipts
Totals
Actual
Revenue
Estimated
Revenue
$ 111,432.34 $ 89,131.17 $
603,998.18 604,849.90
11,183.62 7,000.00
486,685012 532,337.55
33,669.26 34,647,91
19,673.34 10,000.00
4,348.42 5,000.00
50,300.00 50,300.00
632.00
10,000.00
210.00
1,220,699.94
1,244,135.36
1.332.132~28
1.333.266.53
General and Special Improvements Fund
Unencumbered fund balance,
January 1, 1969 852.51
Receipts
Current tangible tax 44,852.83
Totals
Flood Works and Levee Fund
Unencumbered fund balance,
January 1, 1969
Adjustment for prior years
encumbrances
Adjusted unencumbered fund
balance, January 1, 1969
852.51
45,000.00
45,705.34
Actual
Ove r (Unde r)
Estimated
22,301.17
(851.72)
4,183,62
(45,652.43)
(978.65)
9,673.34
(651.58)
632.00
10,000.00
210.00
(23,435.42)
(1.134.25)
(147.17)
1,476.28
1,145.00
CITY OF SALINA
Salina, Kansas
Exhibit B (Contd.)
STATEMENT OF REVENUE, ACTUAL AND ESTIMATED
January 1 to December 31, 1969
Actual
Actual Estimated Over (Unde r)
Revenue Revenue Estimated
Flood Works and Levee Fund (Contd.)
Receipts
Current tangible tax $ 18,600.52 $ 18,684.74 ($ 84 . 22)
Delinquent tax 288. 13 100.00 188 . 13
Sales tax 1,193.69 1,193.69
Miscellaneous 1,416.00 50.00 1,366,00
Total Receipts 21,498,34 20,028.43 1,469.91
Totals 24,119.62 20.955.00 3.164.62
Social Security Fund
Unencumbered fund balance,
January 1, 1969 2,339,29 3,010.58 (671. 29)
"Receipts
Current tangible tax 32,572.88 32,704.21 (131. 33)
Delinquent tax 141.32 200.00 (58,68)
Sales tax 585.21 585.21
Contributions by employees and
employer 74,744.55 78~500.00 (3,755.45)
Total Receipts 108,043.96 111,989.42 (3,945.46)
Totals 110.383.25 115.000.00 (4.616.75)
Employees' Retirement Fund
Unencumbered fund balance,
January 1, 1969
Receipts
Current tangible tax
Delinquent tax
Sales tax
Contributions by employees and
employer
Total Receipts
Totals
23,348.87 14,402.60 8,946.27
23,904.52 23,993.45 (88.93)
71.07 100.00 (28.93)
293.95 293.95
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56,436.07 50,000,00 6,436.07
80,705.61 74,387.40 6,318.21
104,054.48 88.790.00 15.264.48
CITY OF SALINA
Salina, Kansas
Exhibit B (Contd.)
STATEMENT OF REVENUE, ACTUAL AND ESTIMATED
January 1 to December 31, 1969
Actual
Actual Estimated Over (Under)
Revenue Revenue Estimated
Sanitation Fund
Unencumbered fund balance,
January 1, 1969 $ 20,125.18 $ 8,312.14 $ 11 ,813.04
Receipts
Service fees 204,000.00 180,000,00 24,000.00
Reimbursement of expend-
itures 155.99 155.99
Total Receipts 204,155.99 180,000.00 24,155.99
Totals 224,28L 17 188.312.14 35,969.03
Parking Meter Fund
Unencumbered fund balance,
January 1, 1969 72,163.89 50,006.47 22,157,42
Receipts
Parking meter revenue 83,853.73 75,000.00 8,853.73
Parking meter permits 8,790.75 9,000.00 (209.25)
Interest from investments 2,010.41 625.00 1,385.41
Reimbursement of expend-
itures 400.00 400.00
Total Receipts 95,054.89 84,625.00 10,429.89
Totals 167,218.78 134 .631.47 32.587.31
Water and Sewage Fund
Unencumbered fund balance,
January 1, 1969 951,472 .08
Adjustment for prior years
encumbrances 1,239.67
Adjusted unencumbered fund
balance, January 1, 1969, 952,711.75 128,450.91 '824 ,260.84 .
Receipts
Water revenue 611 ,420.74 590,000.00 21,420.74
Sewage revenue 351,613.15 360,000.00 (8,386.85)
Miscellaneous income 34,697.70 8,000.00 26,697.70
Tapping service 6,169.36 7,000.00 (830.64)
Service charge - Sanitation
department 3,019.27 3,200.00 (~80.73)
CITY OF SALINA
Salina, Kansas
Exhibit B (Contd.)
STATEMENT OF REVENUE, ACTUAL AND ESTIMATED
January 1 to December 31, 1969
Actual
Actual Estimated Over (Under)
Revenue Revenue Estimated
Water and Sewage Fund (Contd. )
Receipts (Contd. )
Sanitation fees $ 201,430.83 $ 180,000.00 $ 21,430.83
Construction Fund - Bond
money 90,000.00 ( 90 , 000 .00)
Interest from investments 39,169.54 39,169.54
Refunds and miscellaneous 35,841.01 35,841. 01
Total Receipts 1,283,361.60 1,238,200,00 45,161. 60
Totals 2.236,073.35 1.366,650.91 869,422.44
Construction - Sheet Resurfacing
Fund
Unencumbered fund balance,
January 1, 1969 65,024.57 2,042.66 62,981. 91
Receipts
State gasoline tax -
Surplus distribution 46,171. 76 32,000.00 14,171. 76
Totals $ 111.196.33 $ 34.042.66 $ 77,153.67
CITY OF SALINA
Salina, Kansas
Exhibit C
STATEMENT OF EXPENDITURES
COMPARED WITH BUDGET APPROPRIATIONS
January 1 to December 31, 1969
Actual
(Over) Under
Actual Budget Budget
General Operating Fund Summary
Department Schedule
City Commission C-1 $ 29,459.57 $ 33,085.00 $ 3,625.43
City Manager C-2 34,504.69 42,215.00 7,710.31
City Clerk C-3 79,453.29 79,950.00 496.71
City Attorney C-4 17,889.30 16,475.00 (1,414.30)
Municipal Court C-5 15,772.27 17,065.00 1,292.73
City Building C-6 32,438.51 19,395.00 (13,043.51)
City Engineer C-7 58,220.70 65,320.00 7,099.30
Fire C-8 467,089.19 466,795.00 (294.19)
Inspection C-9 37,255.46 34,585.00 (2,670.46)
Park C-lO 78,195.77 69,325.00 (8,870.77)
Police C-ll 488,543.57 481,405,00 (7,138.57)
Street C-12 190,479.76 205,470.00 14,990.24
Waste Disposal C-13 29,107.34 27,125.00 (1,982.34)
Street Lighting C-14 79,066.69 83,000.00 3,933.31
Traffic and Safety C-15 35,450.81 41,665.00 6,214..19
Swimming Pools C-16 17,511. 10 18,700.00 1,188.90
Planning C-17 29,890.79 22,510.00 (7,380.79)
Insurance and
Contingencies C-18 85,365.83 72,970.00 (12,395.83)
Band C-19 10,000.00 10,000.00
Cemetery C-20 20,674.28 19,985.00 (689.28)
General Improvement C-21 16,121.79 22,755.00 6,633.21
Memorial Hall C-22 7,937.34 7,750.00 (187.34)
Public Health C-23 36,710 .00 36,710.00.
Industrial Development C-24 24,553.84 30,000,00 5,446.16
Totals' 1.921.691.89 1,924.255.00 2,563.11
Noxious Weeds Fund
Personal services
Salaries - Regular
emp loyees 3,464.26 3,500.00 35.74
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CITY OF SALINA
Salina, Kansas
Exhibit C (Contd,)
STATEMENT OF EXPENDITURES
COMPARED WITH BUDGET APPROPRIATIONS
January 1 to December 31, 1969
Actual
(Over) Under
Actual Budget Budget
Noxious Weeds Fund (Contd. )
Contractual Services
Repair - Machinery and
equipment $ 959.46 $ 1,000.00 $ 40.54
Repair - Tires and tubes 140.65 100.00 (40.65)
Materials and Supplies
Chemicals, drugs, etc. 48.90 1,000.00 951.10
Motor vehicle - Fuel and
lubricants 469.38 400.00 (69.J
Machinery and equipment
parts 300.00 300.00
Motor vehicle - Tires and
tubes 30.52 200.00 169.48
Totals 5,113.17 6.500.00 1.386.83
Firemen's Pension
Sundry Expenditures
Pensions paid 34,262.25 26,775.00 (7,487,25)
Refunds 814.76 1,500.00 685.24
Reserve 10,000.00 10,000.00
Totals 35.077.01 38.275.00 3,197.99
Policemen's Pension
Sundry Expenditures
Pensions paid 27,504.50 27,840.00 335.50
Refunds 1,794.28 2,000.00 205.72
Reserve 10,000.00 10,000.00
Totals 29.298.78 39,840.00 10,541. 22
CITY OF SALINA
Salina, Kansas
Exhibit C (Contd.)
STATEMENT OF EXPENDITURES
COMPARED WITH BUDGET APPROPRIATIONS
January 1 to December 31, 1969
Actual
Budget
Tree Maintenance Fund
Personal Services
Salaries - Regular em-
ployees, other depart-
ments $ 8,949.40 $ 4,000.00 ($
Salaries - Part time em-
ployees 4,290000 10,000.00
Contractual Services
Insurance - Equipment 41.65
Repair - Machinery and
equipment 820.90 300.00
Materials and Supplies
Chemicals 200.00
Motor vehicle - Fuel and
lubricants 3.05
Totals 14.105.00 14.500.00
Bond and Interest Fund
General bond principal 208,000.00 207,000.00
General bond interest 111,486.84 108,364.34
Curb, gutter and paving bonds
Principal
City share 209,552.40 208,802.40
Property owners share 532,447.60 533,197.60
Interest.
City share 62,936.23 52,692.65
Property owners share 136,691.84 129,712.08
Sewer bonds
Principal
,City share 23,152.00 23,151. 90
Property owners share 38,848.00 38,848.10
Interest
City share 1,203.43 1,203.43
Property owners share 3,294.03 3,294.03
Fiscal agency commission and
postage 1,712.59 2,000.00
Interest on bonds to be
issued 25,000.00
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Actual
(Over) Under
Budget
4,949.40)
5,710.00
(41. 6
(520.90)
200.00
(3.05)
395.00
(1,000.00)
(3,122.50)
(750.00)
750.00
(10,243.58)
(6,979.76)
( . 10)
10
287.41
25,000.00
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CITY OF SALINA
Salina, Kansas
Exhibit C (Contd.)
STATEMENT OF EXPENDITURES
COMPARED WITH BUDGET APPROPRIATIONS
January 1 to December 31, 1969
Actual
General and Special Improve-
ments
Capital outlay
Buildings
$
45,705.34 $
Totals
45.705.34
Flbod Works and Levee Fund
Personal Services
Salaries - Regular em-
ployees
Contractual Services
Traveling expenses
Insurance - Motor vehicles
Repair - Machinery and
equipment
Repair - Tires and tubes
Other professional services
Other contractual services
M~teria1s and supplies
Expendable tools
Chemicals, drugs, etc.
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, grave 1, rock and ,'cha t
Capital Outlay
M.achinery and equipment
16,262.55
221. 72
1,830.62
37.55
120.00
13 . 30
220.20
728.13
100.00
11.88
387.78
45.45
38.19
221.00
Totals
20.23~.37
Budget
Actual
(Over) Under
Budget
45,852,51 $
147.17
45.852.51
147.17
15,960.00
(302.55)
50.00
275.00
50.00
53.28
1,500.00
200.00
100.00
30Q.00
(330.62)
162.45
100,00
180.00
20.00
1,006.00
6,70
179,80
750.00
100.00
l5Q.00
100.00
100.00
SQ.OQ
30Q.00
21~87
..
138,12
(287,78)
54,55
11,81
300~OO
~~21 ~OO)
20 . 9 5 ~ .00 \
716~63
.
CITY OF SALINA
Salina, Kansas
Exhibit C (Contd.)
STATEMENT OF EXPENDITURES
COMPARED WITH BUDGET APPROPRIATIONS
January 1 to December 31, 1969
Social Security Fund
Sundry Expenditures
Social Security remitted
Refunds
Totals
Employee's Retirement Fund
Sundry Expenditures -
Employee's retirement -
Remitted to State
Refunds
Totals
Sanitation Fund
Personal Services
Salaries - Regular em-
ployees
Contractual Services
Telephone and telegraph
Traveling expenses
Postage
Printing office forms
Insurance - Motor vehicles
Insurance - Social Security
Employees retirement
Group insurance
Water service
Repair Machinery and equip-
ment
Repair - Tires and tubes
Radio maintenance
Laundry and towel services
Medical services
Billing and administration
charges
's compensation
. .
" "' '.-.,
'.', d... ." _ _.,
'-'~('" ',; ;.,:.>:;,~~~ ,:,~,,~,,;,<,:~,.~:-.
Actual
Budget
Actual
(Over) Under
Budget
$ 104,260.35 $ 115,000.00 $
40.63
10,739.65
(40.63)
104,300098
115 .000.00
10,699.02
84,224.08
12.50
88,790.00
4,565.92
(12.50)
84,236.58
88.790.00
4,553.42
123,342.14 121 ,940 . 00 (1,402.14)
418.24 450.00 31. 76
350.00 100.00 (250.00)
10.00 10.00
78.80 200.00 121. 20
552.28 550.00 (2.28)
5,737~22 5,530.00 (207,22)
4,440.26 6,690.00 2,249.74
2,488.38 2,200.00 (288.38)
165.08 200.00 34.92
8,066.51 5,000.00 (3,066.51)
774.67 300.00 (474.67)
424.50 405.00 (19.50)
3,603.80 2,800,00 (803.80)
133.40 150.00 16.60
6,038.54
4,556.00
. .:.-",
CITY OF SALINA
Salina, Kansas
Exhibit C (Contd.)
STATEMENT OF EXPENDITURES
COMPARED WITH BUDGET APPROPRIATIONS
January 1 to December 31, 1969
Actual
(Over) Under
Actual Budget Budget
Sanitation Fund (Contdo)
Materials and Supp lies
Expendable tools $ 556010 $ 400.00 ($ 156.10)
Office supplies 118.08 140.00 21.92
Books and periodicals 73.00 20.00 (53.00)
Motor vehicle - Fuel and
lubricants 6,303,60 6,500.00 196.40
Motor vehicle - License
tags 533.00 550.00 17.00
Other operating supplies 125.93 300.00 174.07
Electrical and lighting
parts 10.00 10.00
Lumber and lumber products 25.00 25.00
Motor vehicle - Tires and
tubes 242.81 400.00 157.19
Paint and painting
supplies 10.00 10.00
Capital Outlay
Radio equipment 520.00 (520.00)
Totals 169,642.34 166,755.00 (2.887.34)
Parking Meter Fund
Personal Services
Salaries - Regular
employees 21,130.11 21,105.00 (25.11)
Contractual Services
Printing office forms 229.90 130.00 (99.90)
Insurance - Motor vehicles 45.65 45.00 (.65)
Repair - Machinery and
equipment 178.97 225.00 46.03
Repair - Tires and tubes 3,00 10.00 7.00
Other contractual services 200,00 5,220,00 5,020.00
-14':'
CITY OF SALINA
Salina, Kansas
Exhibit C (Contd.)
STATEMENT OF EXPENDITURES
COMPARED WITH BUDGET APPROPRIATIONS
January 1 to December 31, 1969
Actual
(Over) Under
Actual Budget Budget
Parking Meter Fund (Contd. )
Materials and Supplies
Expendable tools $ 4.80 $ 20.00 $ 15.20
Office supplies 45.65 60,00 14.35
Motor vehicle - Fuel and
lubricants 144.23 120,00 (24.23)
Motor vehicle - License
tags 12050 15.00 2.50
Wearing apparel 198.50 350,00 151.50
Other operating supplies 52.74 100.00 47,26
Motor vehicles - Tires
and tubes 71.30 50.00 (21. 30)
Parking meter parts 248.95 300.00 51.05
Capital Outlay
Equipment 350.00 350.00
Parking meters 1,200.00 1,200.00
Bond and interest fund
transfer - Off-street
parking issue 50,300.00 50,300.00
Totals 72.866.30 79,600.00 6.733.70
Water and Sewage Fund
Water supply expenses 17,139.21 15,570.00 (1.569.21)
Softening and treatment
expenses 180,654.81 160,075.00 (20,579.81)
Pumping expenses 51,809.85 52,950.00 1,140.15
Distribution expenses 86,555.94 80,830.00 (5,725.94)
Customer accounting and
collections 102,857.63 1l0,160~00 7,302.37
Administrative and general
expenses 130,442.16 134,660.00 4,217.84
Sewage treatment expenses 140,887.81 137,680.00 (3,207.81)
Cash remitted to sanitation
fund 204,000.00 180,000.00 (24,000.00)
CITY OF SALINA
Salina, Kansas
Exhibit C (Contd.)
STATEMENT OF EXPENDITURES
COMPARED WITH BUDGET APPROPRIATIONS
January 1 to December 31, 1969
Actual
(Over) Under
Actual Budget Budget
Water and Sewage Fund (Contd,)
Capital improvements $ 64,710.10 $ 90,000.00 $ 25,289.90
Transfer to Bond Retirement
and Extension Reserve 65,000.00 50,000.00 (15,000.00)
Transfer to Bond and Interest
Reserve 220,479.04 220,195.00 (284.04)
Net cash transferred to
other current assets 1,600.00 1,600.00
Refunds and miscellaneous 44,876.70 (44,876.iC;
Totals 1.309.413.25 1.233,720.00 05,693,25)
Construction-Street Resurfacing
Fund
Sundry expenditures
Street resurfacing 64,932.34 34,042.66 (30,889.68)
Totals $ 64.932.34 $ 34,042.66 ($ 30.889,68)
-16-
CITY OF SALINA
Salina, Kansas
STATEMENT OF RECEIPTS, EXPENDITURES,
AND UNENCUMBERED FUND BALANCE
Non-Budgeted Funds
January 1 to December 31, 1969
Unencumbered
Fund Balance
1- 1- 69
Construction Fund
Flood control
Park improvements
Airport
Library
City-County building
Lakewood Park
Improvements and studies
Golf course
Job 467, sewer
Job 490~ streets
Job 492, sewer
Job 494, streets
Job 495, streets
Job 500, sewer
Job 504, water main
Job 502, sidewalks
Job 506, sewer
Job 508, sewer
Job 509, streets
Police building - Fire and burglar alarms
Sewage - Variable speed pumps
Sidewalk jobs
December, 1967, bond proceeds
December, 1968, bond proceeds
October, 1969, bond proceeds
$ 26,750.13
19,130.71
18,172.76
346.85
160,743.24
82,097.81
43,698.50
144,315.00
(11,717.08)
(52,915.50)
(3,167.80)
(70,260.55)
(27,433.53)
60,305.94
(12,025.72)
20,190.19
41,486,69
Totals
$439.717.64
Exhibit D
Unencumbered
Fund Balance
Receipts Expenditures Transfers 12-31-69
$ $ 878.50 $ $ 25,871.63
19,130.71
9,919.20 157.23 27,934.73
346.85
51,667.88 180,397.30 32,013.82
962.72 53.33 83,007.20
16,210.54 15,937.35 43,971.69
96,866.60 134,734.10 106,447.50
1,294.86 19,449.52 29,871.74
252.00 53,167.50
3,167.80
1,980.00 (108.00) (72 ,348.55)
2,108.77 31,252.57 56,577.33
179,625.18 119,319.24
65,000.00 55,405.11 (9,594.89)
1,928.96 1,928.96
5,345.83 5,345.83
3,462.60 (3,462.60)
59,232.55 53,847.77 (5,384.78)
1,295.44 1,830.48 (535.04)
10,204.02 12,558.43 4,164.38 1,809.97
3,046.82 115.75 (1,928.96) (11,023.61)
20,190.19
14,809.81 26,676.88
302,198.81 460.76 (256,526.15) 45,211.90
$620.008.21 $ 734 , 6 72 . 77 $ $325.053.08
-17-
CITY OF SALINA
Salina, Kansas
Exhibit D (Contd.)
STATEMENT OF RECEIPTS, EXPENDITURES
AND UNENCUMBERED FUND BALANCE
Non-Budgeted Funds
January 1 to December 31, 1969
State
Withholding
Tax
Advance
Receipts
Totals
Clearing Accounts
Unencumbered fund balance,
January 1, 1969
$
$12,567.11
$12,567.11
Receipts
Withheld from employees
Fees, licenses, and
permits
Total Receipts
21,674.06
21,674.06
21,674.06
15,703.53
15,703.53
15,703.53
37,377.59
Total Receipts and
Beginning Balance
21,674.06
28,270.64
49,944.70
Expenditures
Remittance to government
agencies
Transfer to General Oper-
ating Fund
Total Expenditures
21,674.06
21,674.06
21,674.06
12,567.11
12,567.Q
12,567.11
34 , 241. 17
Unencumbered Fund Balance,
December 31, 1969
$
$15.703.53
$15,703.53
-18-
CITY OF SALINA
Salina, Kansas
Exhibit D (Contd.)
STATEMENT OF RECEIPTS, EXPENDITURES,
AND UNENCUMBERED FUND BALANCE
Non-Budgeted Funds
January 1 to December 31, 1969
Central Garage Fund
Unencumbered fund balance, January 1, 1969
Receipts
Reimbursement of expenditures
Total Receipts and Beginning Balance
Expenditures
Personal Services
Salaries - Regular employees
Contractual Services
Telephone and telegraph
Insurance - Motor vehicles
Gas service
Light and power service
Repair - Building
Laundry and towel service
Materials and Supplies
Expendable tools
Office supplies
Janitor and office supplies
Motor vehicle - Fuel and lubricants
Other operating supplies
Machinery and equipment parts
Motor vehicle - Parts
Welding materials
Sundry Expenditures
Office supplies
Capital Outlay
Garage equipment
Total Expenditures
Unencumbered Fund Balance, December 31, 1969
Cemetery Endowment Fund
Unencumbered fund balance, January 1, 1969
Receipts
Perpetual care deposits
Unencumbered Fund Balance, December 31, 1969
\~
$29,937.00
330.56
4,937.34
691. 82
255.00
394.78
300.08
27.37
187.28
107.95
34,971. 78
281. 56
42,754,98
4,522.10
210.68
4 , 742 . 11
102.16
$ 34,021.03
129,169.97
163,191.00
124,754.55
38.436.45
21,212.54
350.00
21.562.54
-19-
CITY OF SALINA
Salina, Kansas
Exhibit D (Contd.)
STATEMENT OF RECEIPTS, EXPENDITURES
AND UNENCUMBERED FUND BALANCE
Non-Budgeted Funds
January 1 to December 31, 1969
Civil Defense Fund
Unencumbered fund balance, January 1, 1969
Receipts
Appropriations - City and County
Matching funds from State of Kansas
Reimbursement of Expenditures
Total Receipts
Total Receipts and Beginning Balance
Expenditures
Personal Services
Salaries - Regular employees
Contractual Services
Automobile use allowance
Telephone and telegraph
Traveling expenses
Postage
Printing office forms
Insurance - Motor vehicles
Repair - Machinery and equipment
Repair - Tires and tubes
Radio maintenance
Other contractual services
Materials and Supplies
Office supplies
Motor vehicle - Fuel and lubricants
Motor vehicle - License tags
Other operating supplies
Machinery and equipment parts
Paint and painting supplies
Other repairs and maintenance
Sundry Expenditures
Organization dues
Capital Outlay
Equipment
Total Expenditures
$15,500.00
12,508.72
932.89
17 ,904.00
437.91
2,521.20
530.43
112.13
93.38
106.19
739.74
3.50
669.42
1,970.06
179.96
24.74
45.00
81.83
13.79
108.41
142. 77
7.50
956.67
Unencumbered Fund Balance, December 31, 1969
$ 1,282.08
28,941.61
30,223.69
26,648.63
3.575.06
-20-
CITY OF SALINA
Salina, Kansas
Exhibit D (Contd.)
STATEMENT OF RECEIPTS, EXPENDITURES,
AND UNENCUMBERED FUND BALANCE
Non-Budgeted Funds
January 1 to December 31, 1969
Mausoleum Trust Fund
Unencumbered fund balance, January 1, 1969
Receipts
Sale of Mausoleum space
Total Receipts and Beginning Balance
Expenditures
Transfer to Mausoleum Endowment Fund
Transfer to General Fund
Remitted to District Court
Total Expenditures
$
280.00
700.00
980.00
$
98.00
196.00
686.00
980.00
Unencumbered Fund Balance, December 31, 1969
Mausoleum Endowment Fund
Unencumbered fund balance, January 1, 1969
Receipts
Transfer from Mausoleum Trust Fund
16,607.17
98.00
Unencumbered Fund Balance, December 31, 1969
16.705.17
Street Machinery Fund
Unencumbered fund balance, January 1, 1969
Receipts
Interest
Transfer from General Fund
Total Receipts
Total Receipts and Beginning Balance
Expenditures
Capital Outlay
Machinery and equipment
51,645.61
2,090.00
5,000.00
7,090.00
58,735.61
27,610.94
Unencumbered Fund Balance, December 31, 1969
31.124.67
Cultural Arts Fund
Unencumbered fund balance, January 1, 1969
Receipts
Other appropriations and grants
Total Receipts and Beginning Balance
263.50
5,000.00
5,263.50
-21-
CITY OF SALINA
Salina, Kansas
STATEMENT OF RECEIPTS, EXPENDITURES,
AND UNENCUMBERED FUND BALANCE
Non-Budgeted Funds
January 1 to December 31, 1969
Cultural Arts Fund (Contd.)
Expenditures
Personal Services
Salaries - Regular employees
Contractual Services
Telephone and telegraph
Postage
Other contractual services
Materials and Supplies
Office supplies
Other operating supplies
Capital Outlay
Furniture and fixtures
Total Expenditures
Unencumbered Fund Balance, December 31, 1969
Airport Fund
Unencumbered fund balance, January 1, 1969
Receipts
Reimbursement of expenditures
Total Receipts and Beginning Balance
Expenditures
Contractual Services
Gas service
Light and power service
Water service
Total Expenditures
Unencumbered Fund Balance, December 31, 1969
Ambulance Fund
Unencumbered fund balance, January 1, 1969
Receipts
Ambulance fees
Total Receipts and Beginning Balance
Exhibit D (Contd.)
$ 3,000.00
384.06
362.37
266.75
420.97
144.95
576.79
435.47
508.44
198.89
$ 5,155.89
107.61
1,281.06
813.87
2,094.93
1,142.80
952.13
10,411. 57
30,105.96
40 , 517 . 53
-22-
CITY OF SALINA
Salina, Kansas
STATEMENT OF RECEIPTS, EXPENDITURES,
AND UNENCUMBERED FUND BALANCE
Non-Budgeted Funds
January 1 to December 31, 1969
Ambulance Fund (Contd.)
Expenditures
Personal Services
Salaries - Regular employees
Unencumbered Fund Balance, December 31, 1969
Special Gasoline Tax Fund
Unencumbered fund balance, January 1, 1969
Receipts
Special gasoline tax
Unencumbered fund balance, December 31, 1969
Community Renewal Program
Unencumbered fund balance, January 1, 1969
Receipts
Grants from Federal Government
Other appropriations and grants
Total Receipts
Total Receipts and Beginning Balance
Expenditures
Contractual Services
Traveling expenses
Painting
Other professional services
Other contractual services
Materials and Supplies
Office supplies
Total Expenditures
Unencumbered Fund Balance, December 31, 1969
Exhibit D (Contd.)
30,070.00
3,089.21
117.63
92.26
24,013 . 17
30.21
62.96
$ 26,973.77
13.543.76
36,446,,;
36.446.38
637.16
33,159.21
33,796.37
24,316.23
$
9.480.14
-23-
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, 1969
Cash and Cash and
Investments Cash Cash Investments
1- 1- 69 Receipts Disbursements 12-31-69
Budgeted Funds
General Operating $ 236,293.25 $1,909,191.06 $1,904,175.46 $ 241,308.85
Noxious Weeds 1,032.22 5,735.57 5,113.17 1,654.62
Firemen's Pension 6,123.61 33,385.79 35,077 .01 4,432.39
Policemen's
Pension 6,652.89 32,369.10 29,298.78 9,723.21
Tree Maintenance 2,174.95 14,326.91 14,105.00 2,396.86
Bond and Interest III ,432.34 1,220,699.94 1,329,324.96 2,807.32
General and Special
Improvements 852.51 44,852.83 45,705.34
Flood Works and
Levee 2,621.28 21,498.34 20,238.37 3,881. 25
Social Security 2,339.29 108,043.96 104,300.98 6,082.27
Employees' Retire-
ment 23,348.87 80,705.61 84,236.58 19,817.90
Sanitation 35,283.10 204,155.99 184,770.26 54,668.83
Parking Meter 72,163.89 95,054.89 72,866.30 94,352.48
Water and Sewage 968,760.31 1,283,361. 60 1,310,923.23 941,198.68
Construction -
Street Resurf-
acing 65,024.57 46,171. 76 64,932.34 46,263.99
Total Budgeted
Funds 1,534,103.08 5,099,553.35 5,205,067.78 1,428,588.65
Non-Budgeted Funds
Construction 439,717.64 620,008.21 734 , 672 . 77 325,053.08
Clearing Accounts 12,567.11 37,377.59 34, 241. 17 15,703.53
Central Garage 34,141.59 129,169.97 124,875.11 38,436.45
Cemetery Endowment 21,212.54 350.00 21,562.54
Civil Defense 1,282.08 28,941.61 26,056.69 4,167.00
Mausoleum Trust Fund 280.00 700.00 980.00
Mausoleum Endowment 16,607.17 98.00 16,705.17
Street Machinery 51,645.61 7,090.00 27,610.94 31,124.67
Cultural Arts 263.50 5,000.00 5,155.89 107.61
)
-24-
CITY OF SALINA
Salina, Kansas
Exhibit E (Contd.)
CLASSIFIED STATEMENT OF RECEIPTS, DISBURSEMENTS,
AND BALANCES OF CASH, COMPOSITION OF ENDING CASH BALANCE
January 1 to December 31, 1969
Cash and Cash and
Investments Cash Cash Investments
1-1- 69 Receipts Disbursements 12-31-69
Non-Budgeted Funds (Contd.)
Airport $ 1,281.06 $ 813.87 $ 1,142.80 $ 952.13
Ambulance 10,411.57 30,105.96 26,973.77 13 , 543 . 76
Special Gasoline
Tax 36,446.38 36,446.38
Community Renewal
Program 19,979.06 33,159.21 43,658. 13 9,480.14
Total Non-
Budgeted
Funds 609,388.93 929,260.80 1,025,367.27 513,282.46
Totals $2.143.492.01 $6.028.814.15 $6.230.435.05 1. 941.871.11
Available Cash and
Investments
The First National
Bank and Trust
Company
The First State Bank
The National Bank of
America
The Planters State Bank
Investments - Exhibit K
Water and Sewage
Department - Petty Cash
Water and Sewage Department -
Cash on Hand
291,813.51
168,220.82
296,468.26
406,789.61
774,494.14
1,500.00
2 ,584. 77
Total Cash and Investments
$1. 941.871.11
-25-
CITY OF SALINA
Salina, Kansas
Exhibit F
MUNICIPAL COURT
SUMMARY OF ASSESSMENTS, DISBURSEMENTS,
AND UNCOLLECTED CASE BALANCES
January 1 to December 31, 1969
Year 1968
and Prior Year 1969 Total
Uncollected Case Balances,
January 1, 1969 1.11,674.63 $ $ 11,674.63
Assessments
Year 1967 fines assessed in 1969 93.00 93.00
Year 1968 fines assessed in 1969 3,082.25 3,082.25
Year 1969 fines assessed 94,798.75 94,798.75
Year 1969 court costs assessed 19,525.00 19,525.00
Year 1969 parking violations
assessed 27,705.35 27,705.35
Total Assessments 3,175.25 142,029.10 145,204.35
Beginning Balance and Assessments 14,849.88 142,029.10 156,878.98
Disbursements
Cash collected and remitted to
City Treasurer 7,698.50 120,317.71 128,016.21
Fines worked out 1,152.00 3,316.00 4,468.00
Fines suspended, dismissed, or
appealed 4,792.88 6,133.00 10,925.88
Total Disbursements 13,643.38 129,766.71 143,410.09
Uncollected Case Balances,
December 31, 1969 $ 1. 206. 50 $ 12.262.39 $ 13 .468.89
-26-
CITY OF SALINA
Salina, Kansas
STATEMENT OF BONDS OF INDEBTEDNESS
TEMPORARY NOTES, AND NO-FUND WARRANTS
December 31, 1969
Bonds of Indebtedness
Series
FLl78
P179
S180
S-181
P-182
P- 183
P-184
P-185
FL-186
S-187
P-188
P-189
OFP190
P-l91
P-192
FL193
P194
P195
Sl96
P197
P198
P199
P200
CB201
P202
PK203
P204
P205
G206
P207
P208
G-209
AS-210
P-211
Purpose of Issue
Date of
Issue
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
Lateral sewers
Street and sewer improvements
Street improvements
Street and sewer iinprovements
Library
Saline County-City building
Street and sewer improvements
Park
Street improvements
Street improvements
Airport park
Internal improvement
Internal improvement
Airport park
Ash street sewer separation
Internal improvement
5- 1- 58
11- 1- 58
11- 1- 58
12-1-59
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
11-1-67
11-1-67
12-1-67
11-1-68
11- 1- 68
10- 1- 68
12-1- 69
12- 1- 69
Totals
Interest Rate
Percentage
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
3.7 - 4 - 4.25
3.7 - 4.25
3.75 - 4.25
3.9 - 4.5
3.9 - 4.25
3.75 - 4.25
5.25
5.25
.0
Exhibit G
Original Outstanding Issued Paid Outstanding
Issue 1- 1- 69 Year 1969 Year 1969 12-31-69
$ 666,000.00 $ 330,000.00 $ $ 33,000.00 $ 297,000.00
381,301.27 38,000.00 38,000.00
221,742.13 22,000.00 22,000.00
105,502.41 20,000.00 10,000.00 10,000.00
910,563.15 182,000.00 91,000.00 91,000.00
402,737.72 240,000.00 20,000.00 220,000.00
452,725.10 135,000.00 45,000.00 90,000.00
551,385.64 351,000.00 27,000.00 324,000.00
1,132,000.00 730,000.00 55,000.00 675,000.00
3,600,000.00 2,835,000.00 120,000.00 2,715,000.00
276,297.60 108,000.00 27,000.00 81,000.00
320,706.83 128,000.00 32,000.00 96,000.00
605,942.89 420,000.00 30,000.00 390,000.00
1,375,365.60 965,000.00 73,000.00 892,000.00
456,283.76 318,000.00 23,000.00 295,000.00
388,683.19 193,000.00 39,000.00 154,000.00
260,000.00 208,000.00 13,000.00 195,000.00
986,218.15 789,000.00 48,000.00 741,000.00
803,072.90 478,000.00 81,000.00 397,000.00
27,803.21 15,000.00 3,000.00 12,000.00
630,000.00 435,000.00 65,000.00 370,000.00
265,000.00 235,000.00 15,000.00 220,000.00
360,000.00 280,000.00 35,000.00 245,000.00
675,000.00 605,000.00 35,000.00 570,000.00
1,100,000.00 1,045,000.00 55,000.00 990,000.00
340,000.00 305,000.00 35,000.00 270,000.00
150,000.00 135,000.00 15,000.00 120,000.00
155,000.00 155,000.00 10,000.00 145,000.00
325,000.00 325,000.00 35,000.00 290,000.00
75,000.00 75,000.00 1,000.00 74,000.00
58,267.56 58,267.56 58,267.56
376,222.70 376,222.70 376,222.70
75,000.00 75,000.00 1,000.00 74,000.00
131,385.17 131,385.17 131,385.17
170,813.64 17 0 ,813 . 64 170 , 813 . 64
$12.609.490.26 $302.198.81 $1.132 .000.00 $11.779.689.07
-27-
CITY OF SALINA
Salina, Kansas
STATEMENT OF BONDS OF INDEBTEDNESS,
TEMPORARY NOTES, AND NO- FUND WARRANTS
December 31, 1969
No-Fund Warrants
Series
Date of
Issue
Interest
Rate
Percentage
Order'
B
C
11-20-67
11- 25- 69
4.0
4.75
No. 798.7
No. 1206.9
Totals
Exhibit G (Contd.)
Issued or Paid or
Balance Renewed Renewed Balance
1- 1- 69 1969 1969 12-31- 69
$80,000.00 $ $80,000.00 $
10,000.00 10,000.00
$80.000.00 $10.000.00 $80.000.00 $10.000.00
-28-
CITY OF SALINA
Salina, Kansas
RECONCILEMENT OF FISCAL AGENCY ACCOUNT
December 31, 1969
Balance with Fiscal Agency, January 1, 1969
Remittances
Matured bonds
Interest coupons
Commissions and postage
Total Remittances and Beginning Balance
Returns
Cancelled bonds
Interest coupons paid
Commission refunded
Commissions and postage retained
Balance with Fiscal Agency, December 31, 1969
Exhibit H
$ 8,002.82
$ 1 j 13 2 ,000.00
415,807.37
1,996063 1,549,804.00
1 , 13 2 , 000 . 00
418,985.64
210.00
1,786.63
1,557,806.82
1,552,982.27
$
4.824.55
.
-29-
CITY OF SALINA
Salina, Kansas
RECONCILEMENT OF FISCAL AGENCY ACCOUNT
December 31, 1969
Exhibit H (Contd.)
Bond Date Date Coupon Bond
Series Issued Due Number Number Detail Amount
FL-178 5- 1- 58 3-1- 68 19 602 1 @ $ 15.00 $ 15.00
FL-178 5-1-58 9-1-68 20 602 1 @ 15.00 15.00
FL-178 5- 1- 58 3-1- 69 21 616- 627 12 @ 15.00 180.00
FL- 17 8 5-1-58 9-1-69 22 494-501 8 @ 13.75 110.00
FL-178 5-1-.58 9-1-,69 22 537 1 @ 15.00 15.00
FL-178 5- 1- 58 9-1- 69 22 583- 585 3 @ 15.00 45.00
FL-178 5- 1- 58 9-1- 69 22 616-627 12 @ 15.00 180.00
P-182 12-1- 59 12-1-69 20 901- 910 10 @ 16.87 168.70
P-183 12- 1-,59 12-1..69 20 343- 402 60 @ 18.75 1,125.00
P-189 11-1-61 11-1-.69 16 516- 520 5 @ 17.50 87.50
P-189 11-1-61 11-1- 69 16 531- 532 2 @ 17.50 35.00
P-189 11-1-61 11-1-.69 16 561- 565 5 @ 17.50 87.50
P-189 11- 1- 61 11- 1- 69 16 576- 577 2 @ 17.50 35.00
OFP-190 11-1- 62 11-1-69 14 1046-1060 15 @ 14.38 215.70
P-l91 11-1-62 11- 1- 69 14 408-412 5 @ 15.00 75.00
FL-193 11- 1- 63 11-1-69 12 86- 90 5 @ 14.38 71.90
FL-193 11- 1- 63 11- 1- 69 12 107-111 5 @ 14.38 71. 90
FL-193 11-1-63 11-1-69 12 183- 187 5 @ 15.63 78.15
P-194 11- 1- 63 11-1- 68 10 935-959 5 @ 15.63 78.15
P-194 11-1-63 11-1-69 12 896-905 10 @ 15.63 156.30
P-197 11-1-64 11-1- 69 10 74-78 5 @ 68.75 343.75
CB-201 11-1- 66 5-1- 69 5 163 1 @ 95.00 95.00
CB- 201 11-1-66 11-1- 69 6 163 1 @ 95.00 95.00
PK-203 11-1- 66 5-1-69 5 16 1 @ 93.75 93.75
PK-203 11-1- 66 11-1- 69 6 16 1 @ 93.75 93.75
P-204 11-1-67 11-1- 69 4 3-4 2 @ 106.25 212.50
P-204 11-1-67 11- 1- 69 4 6 1 @ 92.50 92.50
P-205 11-1-67 11-1- 69 4 8-14 7 @ 106.25 743.75
G-206 "', 12-1-67 12-1- 69 3 58-63 6@ 21.25 127.50
Water and Sewage 7-1- 61 2-1-69 15 976-980 5 @ 16.25 81.25
Total $4.824.55
I ~
I
I
City Building, Equipment,
etc.
Buildings and contents -
Blanket policy
Miscellaneous
Memorial Hall Liability
Vehicles
Owners', Landlords', and
Tenants' Liability
Policy -
Kenwood Park Grandstand
Lakewood Park Boat
Concession and Lodge
Steam Boilers
Workmen's Compensation
Schedule Liability -
Water and Sewage
Bodily injury
Property damage
CITY OF SALINA
Salina, Kansas
Exhibit I
INSURANCE IN FORCE
December 31, 1969
Co-ln-,
Amount of
Coverage
Type of Coverage
surance
Fire and lightning,
extended coverage,
vandalism and ma-
licious mischief
$
3,253,000.00
90%
Bodily injury
Bodily injury
Property damage
Medical
Fire, lightning, and
transportation
Theft and combined
additional coverage
25/300,000.00
100/300,000.00
50,000.00
500.00
Schedule
Bod ily i nj ury
Property damage
Bodily injury
Property damage
25/100,000.00
5,000.00
100/300,000.00
50,000.00
Explosion - Each accident
City Hall, Police
Building, and Memorial
Hall
Filter Building, Fire
Stations, Park Depart-
ment Building, and Sewage
Disposal Plant
100,000.00
25,000.00
25,000.00
100/300,000.00
50/50,000.00
CITY OF SALINA
Salina, Kansas
Exhibit I (Contd.)
INSURANCE IN FORCE
December 31, 1969
Type of Coverage
surance
Amount of
Coverage
Co- In-
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
-32-
CITY OF SALINA
Salina, Kansas
Exhibit J
FIDELITY BONDS IN FORCE
December 31, 1969
Date Date of
Name Title Effective Expiration Amount
-
Leon Ashton City Commissioner 4-21-69 Term - 4 yrs. $10,000.00
Robert C. Caldwell City Commissioner 4- 21- 69 Term - 4 yrs. 10,000.00
Carl. R. Rundquist City Commissioner 4- 17- 67 Term - 4 yrs. 10,000.00
William W. Yost City Commissioner 4- 21- 69 Term - 2 yrs. 10,000.00
Donald D. Millikan City Commissioner 12-30-68 4- 17 - 71 10,000.00
Norris D. Olson City Manager 5-1- 64 Continuous 5,000.00
Donald L. Harrison City Clerk and
Director of
Finance 3- 21- 68 Continuous 5,000.00
M. E. Abbott City Treasurer 3- 21- 68 Continuous 50,000.00
Harold F. Harper City Engineer 1-15-46 Continuous 5,000.00
Robert A. Lange Building Inspec-
tor 6- 1- 59 Continuous 1,000.00
, i Harold Henderson Municipal Court
Judge 3-31-67 Continuous 1,000.00
-33-
CITY OF SALINA
Salina, Kansas
Exhibit K
SCHEDULE OF INVESTMENTS
December 31, 1969
Balance Balance
1-1-69 Additions Reductions 12- 31- 69
Water and Sewage Fund
U. S. Treasury Bills
Extension and bond
retirement account $231,334.72 $298,827.51 $350,556.47 $179,605.76
Bond reserve account 347,770.28 365,907.77 347,770.28 365,907.77
Depreciation and
emergency account 154,503.71 162,875.01 154,503.71 162,875.01
Totals 733.608.71 827.610.29 852.830.46 708,388.54
Cemetery Endowment Fund
U. S. Treasury Bills 19.914.92 20.367.26 19.914.92 20,367.26
Mausoleum Endowment Fund
U. S. Treasury Bills 16.122.68 15.738.34 16.122.68 15,738.34
Construction Fund
U. S. Treasury Bills 123.297.50 127.825.78 251.123.28
Street Machinery Fund
Savings accounts 40.000.00 15.000.00 25,000.00
Parking Meter Fund
Time deposit - Open
account 50,000.00 50,000.00
Savings account $ 5.000.00 $ $ 5,000.00
Total Investments -
All Funds $774.494.14
-34-
CITY OF SALINA
Salina, Kansas
Exhibit L
COMPARISON OF DEPOSITORY SECURITY
WITH BALANCES ON DEPOSIT
December 31, 1969
Bank
FDIC Security Total Bank Balance
Bank Coverage Pledged Coverage Balance Unsecured
First National
Bank and
Trust Company $20,000.00 $577,000.00 $844,285046 $291,813.51 $
First State
Bank and Trust
Company 20,000.00 203,000000 309,999.91 168,220.82
National Bank of
America 20,000.00 412,000.00 608,571. 25 295,244.26
Planters State
Bank 20,000.00 637,500.00 930,714.01 522,768.57
Investments
Homestead
Building and
Loan 20,000.00 20,000.00 10,000.00
Prudential
Savings
Association 20,000.00 20,000.00 10,000.00
Security
Savings and
Loan 20,000.00 20,000.00 10,000.00
-35-
CITY OF SALINA
Salina, Kansas
SCHEDULE OF AUDIT ADJUSTMENTS
December 31, 1969
-1-
Water and Sewage Fund - Balance
Water and Sewage Fund - Revenue
To adjust for cash on hand at December 31,
1969.
-2-
Water and Sewage Fund - Revenue
Water and Sewage Fund - Expenditures
Water and Sewage Fund - Balance
To record cash paid out items for
December, 1969.
-3-
General Fund - Balance
Bond and Interest Fund - Revenue
General Fund - Revenue
Bond and Interest Fund - Balance
To adjust for receipt from County Treasurer
posted to wrong fund.
Debit
$3,317.66
75.87
657.02
410.30
410.30
Exhibit M
Credit
$3,317.66
732.89
410.30
410.30
-36-
CITY OF SALINA
Salina, Kansas
STATEMENT OF TAXES RECEIVED
FROM COUNTY TREASURER, BY FUNDS
January 1 to December 31, 1969
Ad Valorem and Intangible Taxes
General Operating
Ad valorem
Intangible
Total General Operating
Noxious Weeds
Firemen's Pension
Policemen's Pension
Tree Maintenance
Bond and Interest
General and Special Improve-
ments
Flood works and Levee
Social Security
Employees' Retirement
Total Ad Valorem and
Intangible Taxes
Special Taxes
(a) Paving
(a) Sewer
(b) Water
(c) Weeds
(d) 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
.To
Del.inquent
Tax
$15,183.21
98.79
15,282.00
83.66
161.56
222.52
1. 37
11,183.62
288.13
141. 32
71. 07
1968 Current
Tax and
Sales Tax
$1,136,742.01
52,106.49
1,188,848.50
5,651.91
20,441.08
22,531.56
14,325.54
603,998.18
44,852.83
19,794.21
33,158.09
24,198.47
Exhibit N
Totals
$1,151,925.22
52,205.28
1,204,130.50
5,735.57
20,602.64
22,754.08
14,326.91
615,181.80
44,852.83
20,082.34
33,299.41
24,269.54
27,435.25 1,977,800.37 2,005,235.62
36,362.36 406,886.84 443,249.20
645.43 30,280.65 30,926.08
1.90 1.90
764.96 2,115.08 2,880.04
2,579.62 2,579.62
825.17 45,353.93 46,179.10
38,599.82 487,216.12 525,815.94
$66.035.07 $2.465.016.49 $2.531.051.56
".",-
-37-
CITY OF SALINA
Salina, Kansas
DETAIL OF GENERAL OPERATING FUND EXPENDITURES,
BY DEPARTMENT, COMPARED WITH BUDGET APPROPRIATIONS
January 1 to December 31, 1969
City Commission
Personal services
Salaries
Contractual services
Traveling expenses
Contributions
Legal advertising
Insurance - Surety bonds
Other contractual services
Revision of ordinances
Sundry expenditures
Organization dues
Totals
City Manager
Personal services
Salaries - Department head
Salaries - Regular employees
Contractual services
Telephone and telegraph
Traveling expenses
Postage
Insurance - Motor vehicles
Insurance - Surety bonds
Repair - Furniture and office
equipment
Repair - Motor vehicles
Repair - Tires and tubes
Materials and supplies
Office supplies
Books and periodicals
Motor vehicle - Fuel and lubri-
cants
Motor vehicle - License tags
Other operating supplies
Motor vehicle - Tires and tubes
Actual
$ 500.00
4,741.12
12,620.00
3,405008
281000
3,298037
1,716.43
2,897.57
29,429057
16,751.59
13,096.20
1,270.06
760.53
101.55
100.40
18.00
101. 75
418.64
4.50
505.10
337.40
299.60
33.50
40.72
Budget
$ 500.00
5,000.00
14,420.00
4,500.00
315.00
4,050000
2,000.00
2,300.00
33.085.00
16,000.00
19,865.00
1,600.00
750.00
85.00
115.00
20.00
50.00
500.00
50.00
200.00
200.00
400.00
30.00
50.00
100.00
Schedule C-l
Actual
(Over) Under
Budget
$
258.88
1,800.00
1,094.92
34.00
751.63
283.57
(597,57)
3,62'5ofU
Schedule C-2
(751.59)
6,768.80
329.94
(10.53)
(16.55)
14.60
2.00
(51.75)
81. 36
45.50
(305.10)
(137.40)
100.40
(3.50)
50.00
59.28
-38-
CITY OF SALINA
Salina, Kansas
Schedule C-2 (Conrd.)
DETAIL OF GENERAL OPERATING FUND EXPENDITURES,
BY DEPARTMENT, COMPARED WITH BUDGET APPROPRIATIONS
January 1 to December 31, 1969
City Manager (Contd,)
Sundry expenditure
Organization dues
Capital outlay
Furniture and fixturEs
Office mechanical equipment
Totals
City Clerk
Personal services
Salaries - Department heads
Salaries - Regular employees
Salaries - Part-time employees
Contractual services
Telephone and telegraph
Traveling expenses
Postage
Printing office forms
Insurance - Surety bonds
Repair - Furniture and office
equipment
Rent - Machinery and equipment
Auditing and accounting services
Election expenses
Other professional services
Other contractual services
Materials and supplies
Office supplies
Books and periodicals
Other operating supplies
Sundry expenditures
Organization dues
Refunds
Capital outlay
Furniture and fixtures
Office mechanical equipment
.Totals
Actual
$
258.25
Budget
Actual
(Over) Under
Budget
207.90
199.00
$ 200.00
($
58.25)
1,000.00
1,000.00
792 .10
801.00
---3WillL..6.2 ~L2l.5.....Q.Q
19,350000
27,618.75
1,236.37
235,89
878.59
1,095.35
300.00
1,470.57
14,922.05
3,200.00
6,001. 94
424.78
8.00
1,334.70
189.55
217.50
571. 00
398.25
7,710.31
Schedule C-3
19,350.00
26,940.00 (678.75)
1,000.00 1,000.00
1,400.00 163.63
700.00 464. 11
1,100.00 221 041
1,500.00 404 .65
360.00 60.00
800.00 (670.57)
13,800.00 (1,122.05)
4,200.00 1,000.00
5,000.00 ( 1 , 001. 94 )
400.00 (24.78)
100.00 92.00
1,800.00 465.30
175.00 (14.55)
100.00 100.00
225.00 7.50
400.00 (171. 00)
200.00 (198.25)
400.00 400.00
79.950.00 $ 496.7I
-39-
CITY OF SALINA
Salina, Kansas
Schedule C-4
DETAIL OF GENERAL OPERATING FUND EXPENDITURES,
BY DEPARTMENT, COMPARED WITH BUDGET APPROPRIATIONS
January 1 to December 31, 1969
Actual
(Over) Under
Actual Budget Budget
City Attorney
Personal services
Salaries - Department head $ 7,476000 $ 7,475.00 ($ 1.00)
Salaries - Regular employees 5,685.00 6,000.00 315.00
Contractual services
Traveling expenses 15.00 100.00 85.00
Legal services 4,257.30 2,500.00 (1,757.30)
Materials and supp lies
Books and periodicals 451.00 350.00 (101.00)
Sundry expenditures
Organization dues 5.00 50.00 45.00
Totals 17 ~J..Q 16,475.00 n ,414.30)
Municipal Court Schedule C-5
Personal services
Salaries - Department heads 3,948.00 3,950.00 2.00
Salaries - Regular employees 6,503.04 11,920.00 5,416.96
Contractual services
Telephone and telegraph 314.48 (314.48)
Traveling expenses 150.00 150.00
Printing office forms 350000 200.00 (150.00)
Insurance - Surety bonds 10.00 10.00
Other professional services 756.50 610.00 (146.50)
Materials and supplies
Office supplies 127.58 125.00 (2.58)
Sundry expenditures
Refunds 184.00 100.00 (84.00)
Capital outlay
Car radio and other equipment 2,401. 00 (2,401.00)
Furniture and office equipment 1.177.67 (1,177.67)
Totals 15.772.27 17 .065 .00 1,292.73
City Building Schedule C-6
Personal Services
-~ Salaries - Regular employees 9,590.76 10,545.00 954.24
-40-
CITY OF SALINA
Salina, Kansas
Schedule C-6 (Contd.)
DETAIL OF GENERAL OPERATING FUND EXPENDITURES,
BY DEPARTMENT, COMPARED WITH BUDGET APPROPRIATIONS
January 1 to December 31, 1969
Actual
(Over) Under
Actual Budget Budget
City Building (Contd. )
Contractual services
Insurance - Fire $ 4,058.00 $ 2,000.00 ($ 2,058.00)
Gas service 1,716.81 1,800.00 83.19
Light and power service 1,980.68 900.00 (1,080.68)
Water service 505.78 100.00 (405.78)
Repair - Buildings 2,888.18 700.00 (2,188.18)
Laundry and towel service 38.09 50.00 11. 91
Other professional services 4,690.70 200.00 (4,490.70)
Materials and supplies
Expendable tools 116.96 200.00 83.04
Janitor and toilet supplies 1,679.55 2,500.00 820.45
Cement and cement products 1.55 100.00 98.45
Electrical and lighting parts 262.59 100.00 (162.59)
Lumber and lumber products 119.30 100.00 (19.30)
Paint and painting supplies 9.25 100.00 90.75
Capital outlay
Furniture and fixtures 4.780.31 (4.780.31)
Totals 32.438.51 19.395.00 (13.043.51)
Engineer Schedule C-7
Personal services
Salaries - Department heads 11,016.00 11,015.00 (1.00)
Salaries - Regular employees 41,657.93 47,210.00 5,552.07
Contractual services
Telephone and telegraph 557.76 400.00 (157.76)
Traveling expenses 94.76 500.00 405.24
Postage 15.98 50.00 34.02
Blueprints 152.39 400.00 247.61
Printing office forms 48.40 50.00 1.60
Insurance -Motor vehicles 153.46 150.00 (3.46)
Insurance ,,:,Surety bonds 18.00 20.00 2.00
Repair - Furniture and office
equipment 370.09 100.00 (270.09)
Repair -'Machinery anq equipment 418.70 400.00 (18.70)
Repair - Tires and tubes 11.75 50.00 38.25
Other professional services 186.00 100.00 (86.00)
seryices 83.36 150.00 66.64
-41-
CITY OF SALINA
Salina, Kansas
Schedule C-7 (Contd.)
DETAIL OF GENERAL .OPERATING FUND EXPENDITURES,
BY DEPARTMENT, COMPARED WITH BUDGET APPROPRIATIONS
January 1 to December 31, 1969
Engin~er (Contd.)
Materials and supplies
Office supplies $
Books and periodicals
Drafting and engineering sup-
plies
Motor vehicle - Fuel and lub-
ricants
Motor vehicle - License tags
Lumber and lumber products
Motor vehicle -Tires and tubes
Sundry expenditures
Organization dues
Capital outlay
Furniture and office equipment
Two-way radios
Totals
Ie
Fire
Personal services
Salaries - Department head
Salaries -Regular employees
Salaries -Operators'
Contractual services
Telephone and telegraph
Traveling expenses
Pos tage
Printing office forms
Insurance -Motor vehicles
Gas service
Light and power service
Water service
Repair - Buildings
Repair - Furniture and office
equipment
Actual
190.74
113.50
940.83
658.87
60.00
51.26
96.77
171. 00
1,153.15
58.220.70
9,205.00
406,843.25
7,859.52
1,787.72
233.00
59.20
44.30
760.18
3,058.02
1,395.60
440.60
795.11
65.33
Budget
$
200.00
50.00
600.00
800.00
75.00
450.00
100.00
150.00
1,400.00
900.00
65.320.00
9,995.00
429,375.00
2,000.00
300.00
100.00
100.00
1,200.00
2,500.00
1,350.00
500.00
200.00
50.00
Actual
(Over) Under
Budget
$
9.26
(63.50)
(340.83)
141.13
15.00
398.74
3.23
(21.00)
246.85
900.00
7.099.30
Schedule C-8
790.00
22,531.75
(7,859.52)
212.28
'67.00
40.80
55.70
439.82
(558.02)
(45.60)
59.40
(595.11)
(15.33)
-42-
CITY OF SALINA
Salina, Kansas
Schedule C-8 (Contd.)
DETAIL OF GENERAL OPERATING FUND EXPENDITURES,
BY DEPARTMENT, COMPARED WITH BUDGET APPROPRIATIONS
January 1 to December 31, 1969
Actual
(Over) Under
Ac tua 1 Budget Budget
Fire (Contd. )
Contractual services (Contd. )
Repair - Machinery and equip-
ment $ 33.79 $ 50.00 $ 16.21
Repair - Motor vehicles 240.00 100.00 (140.00)
Repair - Tires and tubes 21.00 30.00 9.00
Repair - Radio equipment 2,290.92 1,450.00 (840.92)
Laundry and towel service 670.45 360.00 (310.45)
Other professional services 1,160.09 500.00 (660.09)
Other contractual services 346.25 (346.25)
Materials and supplies
Expendable tools 423.19 250.00 (173.19)
Office supplies 580 . 11 400.00 (180.H)
Books and periodicals 431. 89 100.00 (331. 89)
Chemicals, drugs, etc. 50.00 50.00
Janitor and toilet supplies 757.52 900.00 142.48
Motor vehicle - Fuel and lub-
ricants 4,557.03 2,625.00 (1,932.03)
Seeds, plants, trees, and
lawn supplies 35.00 35.00
Wearing apparel 7,253.39 6,800.00 (453.39)
Other operating supplies 493.55 1,000.00 506.45
Electrical and lighting parts 262.64 400.00 137.36
Lumber and lumber products 202.16 75.00 (127.16)
Mac~inery and equipment parts 463.93 200.00 (263.93)
Metal and metal products 594.63 (594.63)
Motor vehicle - Parts 482.46 450.00 (32.46)
Motor vehicle - Tires and tubes 120.52 250.00 129.48
Paint and painting supplies 585.52 200.00 (385.52)
Photograph supplies 147 . 63 150.00 2.37
Welding supplies. 122.75 125.00 2.25
Other repairs and maintenance 184.43 500.00 315.57
Sundry expenditures
Organization dues 90.00 25.00 (65.00)
CITY OF SALINA
Salina, Kansas
Schedule C-8 (Contd.)
DETAIL OF GENERAL OPERATING FUND EXPENDITURES,
BY DEPARTMENT, COMPARED WITH BUDGET APPROPRIATIONS
January 1 to December 31, 1969
Fire (Contd.)
Capital outlay
Fire fighting equipment $
Furniture and fixtures
Equipment
Automobiles
Personnel protective equipment
Radio equipment
Totals
Inspection
Personal services
Salaries - Regular employees
Contractual services
Telephone and telegraph
Traveling expense
Postage
Printing office forms
Insurance - Motor vehicles
Insurance - Surety bonds
Repair - Machinery and equip-
ment
Repair - Tires and tubes
Radio maintenance contract
Other professional services
Materials and supplies
Office supplies
Books and periodicals
Motor vehicle - Fuel and lub-
ricants
Motor vehicle - License tags
Other operating supplies
Motor vehicle - Tires and tubes-
Sundry expenditures
Organization dues
Capital outlay
Furniture and office equipment
Actual
3,590.20
964.66
993.05
3 , 649 .47
1,865.13
964.00
467,089.19
33,031. 94
817.78
115.22
193.06
234.25
264.00
10.00
435.26
5.50
407.50
403.77
154.93
686.33
67.50
46.17
245.00
137.25
$ 37.255.46
. .....~ ."
:"-~':<>'<'l':.~:-);",:-~":--;f;~;..:.~./~;-;".; ,;-"
.,. ',,- - '," ,,,,...;'.,','
Budget
$
2,000.00
100.00
466,795.00
29,855.00
800.00
100.00
200.00
200.00
225.00
1,000.00
10.00
365.00
50.00
200.00
100.00
675.00
65.00
125.00
145.00
470.00
$
Actual
(Over) Under
Budget
($ 1,590.20)
(864.66)
(993.05)
(3 , 649 .47)
(1,865.13)
(964.00)
( 294 . 1 9)
Schedule C-9
(3,176.94 )
(17.78)
(15.22)
6.94
(34.25)
(39.00)
(10.00)
564.74
4.50
(42.50)
50.00
(203.77)
(54.93)
(11.33)
(2.50)
(46.17)
125.00
(100.00)
332.75
($ 2.670.46)
-44-
CITY OF SALINA
Salina, Kansas
DETAIL OF GENERAL OPERATING FUND EXPENDITURES,
BY DEPARTMENT, COMPARED WITH BUDGET APPROPRIATIONS
January 1 to December 31, 1969
Park
Personal services
Salaries - Department heads $
Salaries - Regular employees
Salaries - Part-time employees
Contractual services
Telephone and telegraph
Traveling expenses
Insurance - Buildings
Insurance -Motor vehicles
Gas service
Light and power service
Water service
Repair - Buildings
Repair - Machinery and equipment
Repair - Tires and tubes
Materials and supplies
Expendable tools
Books and periodicals
Chemicals, drugs, etc.
Motor vehicle - Fuel and lub-
ricants
Motor vehicle - License tags
Recreation supplies
Memorial park stadium
Seeds, plants, trees, and
lawn supplies
Other operating supplies
Cement and cement products
Electrical and lightingpart~
Lumber and lumber products
Motor vehicle - Tires and tubes
Paint and painting supplies
Sand, gravel, rock and chat
Sundry expenditures
Organization dues
Actual
5,410.70
37,009.67
12,200.38
518.79
25.95
316.00
230.31
1,033.48
942.55
30.48
232.78
2,816.68
35.26
684.00
40.00
53.46
915.70
105.00
763.17
984. 18
611.01
412.38
54.74
193.69
378.00
344.19
410.71
48.65
50.00
Budget
$
8,100.00
36,800.00
13,870.00
Schedule C:-lO
Actual
(Over) Under
Budget
$ 2,689.30
(209.67)
1,669.62
81. 21
24.05
(91.00)
(5.31)
(133.48)
(342.55 )
(30.48)
267.22
(1,216.68)
114.74
(584.00)
(5.00)
46.54
84.30
(5.00)
(463.17)
215.82
388.99
(212.38)
145.26
6.31
(178.00)
( 244 . 19)
(60.71)
151.35
(30.00)
600.00
50.00
225.00
225.00
900.00
600.00
500.00
1,600.00
150.00
100.00
35.00
100.00
1,000.00
100.00
300.00
1,200.00
1,000.00
200.00
200.00
200.00
,200.00
100.00
350.00
200.00
20.00
CITY OF SALINA
Salina, Kansas
Schedule C-10(Contd.)
DETAIL OF GENERAL OPERATING FUND EXPENDITURES,
BY DEPARTMENT, COMPARED WITH BUDGET APPROPRIATIONS
January 1 to December 31, 1969
Park (Contd.)
Capital outlay
Buildings
Park equipment - Mowers
Trucks
Landscape improvements
Horseshoe courts
Totals
Police
Personal services
Salaries - Department heads
Salaries - Regular employees
Salaries - Part-time employees
Contractual services
Telephone and telegraph
Traveling expenses
Postage
Feeding prisoners
Printing office forms
Insurance - Motor vehicles
Insurance - Surety bond
Gas' service
Light and power service
Water service
Repair - Buildings
Repair - Furniture and office
equipment
Repair -Machinery and equipment
Repair. .':" Tires and tubes
Repair -Radio equipment
Rent '- Machinery and equipment
Laundry and towel service
Medical services
Other professional services
Other contractual services
Actual
$ 3,609.50
1,793.90
2,465.50
3,000.00
474.96
78.195.77
7,512.33
352,528.59
27,714.00
6,783.33
801. 19
822.81
8,786.83
1,094.05
804.38
40.00
2,680.58
1,997.26
200.72
305.64
986.38
15,377.28
283.15
2,069.78
2,545.19
282.00
927.99
1 , 081. 51
260.17
Budget
$
400.00
69,325000
9,070.00
359,200.00
27,090.00
6,500.00
1,700.00
950.00
5,400.00
1,500.00
1,200.00
25.00
1,300.00
3,000.00
360.00
100.00
900.00
14,000.00
300.00
2,325.00
1,600.00
350.00
600.00
700.00
100.00
Actual
(Over) Under
Budget
($ 3,609.50)
(1,393.90)
(2,465.50)
(3,000.00)
(474.96)
(8,870.77)
Schedule C-11
1,557.67
6,671.41
(624.00)
(283.33)
898.81
127.19
(3,386.83)
405.95
395.62
(15.00)
(1,380.58)
1,002.74
159.28
(205.64)
(86.38)
(1,377.28)
16.85
255.22
(945.19)
68.00
(327.99)
(381. 51)
(160.17)
CITY OF SALINA
Salina, Kansas
Schedule C-ll(Contd.)
DETAIL OF GENERAL OPERATING FUND EXPENDITURES,
BY DEPARTMENT, COMPARED WITH BUDGET APPROPRIATIONS
January 1 to December 31, 1969
Street
Personal services
Salaries - Director of services 10,678.92
Salaries -Regular employees ,,126,580~67
Contractual services
Telephone and telegraph
Traveling expenses
Printing office forms
Insurance -Motor vehicles
Gas service
Light and power service
Police (Contd.)
Materials and Supplies
Expendable tools $
Office supplies
Books and periodicals
Food for animals
Motor vehicle - Fuel and lub-
ricants
Motor vehicle - License tags
Wearing apparel
Other operating supplies
Electrical and lighting parts
Lumber and lumber products
Motor vehicle - Tires and tubes
Paint and painting supplies
Photograph supplies
Sundry expenditures
Organization dues
Capital outlay
Equipment
Automobiles and motorcycles
Furniture and fixtures
Officers service equipment
Office mechanical equipment
Totals
Actual
Budget
Actual
(Over) Under
Budget
($
388.08)
317.57
(30.60)
(43.02)
688.08 $ 300.00
1,282.43 1,600.00
305.60 275.00
218.02 175.00
12,618.79 15,000.00
177 . 50 200.00
5,653.49 6,100.00
176.97 350.00
40.86 200.00
98.15 300.00
2,599.71 2,000.00
24.08 25.00
906.68 1,000.00
309.00 450.00
672.02 360.00
18,148.14 14,000.00
7,607.42 300.00
1,011.97 500.00
119.50
488.543.57 481.405.00
10,500.00
143,095.00
319.38
350.00
100.00
20.00
1,100.00
450.00
40.00
2,381.21
22.50
446.51
173.03
159.14
201. 85
(599.71)
.92
93.32
141.00
(312.02)
(4,148.14)
(7,307.42)
(511.97)
(119.50)
(7.138.57)
Schedule C-12
(178.92)
16,514.33
30.62
100 . 00
20.00
(138.60)
(528.65)
(200.96)
1,238.60
978.65
240.96
CITY OF SALINA
Salina, Kansas
Schedule C-12 (Contd.)
DETAIL OF GENERAL OPERATING FUND EXPENDITURES,
BY DEPARTMENT, COMPARED WITH BUDGET APPROPRIATIONS
January 1 to December 31, 1969
Street (Contd.)
Contractual services (Contd.)
Water service
Repair - Buildings
Repair - Machinery and equip-
ment
Repair - Tires and tubes
Radio maintenance contract
Rent - Machinery and equipment
Laundry and towel service
Other professional services
Materials and supplies
Expendable tools
Office supplies
Chemicals, drugs, etc.
Fuel and lubricants
Motor vehicle - Fuel and lub-
ricants
Motor vehicle - License tags
Other operating supplies
Asphalt and road oil
Cement and cement products
Lumber and lumber products
Machinery and equipment parts
Metal and metal products
Motor vehicle - Tires and tubes
Paint and painting supplies
Sand, gravel, rock, salt and
chat
. Sweeper parts
Sundry expenditures
Organization dues
Transfer to Street Machinery
Fund
Totals
Actual
$ 74.80 $
354.00
21,767.78
696.80
698.15
19004
5.00
392.11
3.80
30.00
621. 37
7,913.03
448.50
221. 20
1,882.12
4,042.40
272.60
462.61
738.39
1,590.08
3,178.80
30.00
5,000.00
$190.479.76
Actual
(Over) Under
Budget Budget
100.00 $ 25.20
500.00 146.00
18,500.00 (3,267.78)
500.00 (196.80)
600.00 (98.15)
200.00 200.00
20.00 .96
50.00 45.00
400.00 7.89
50.00 46.20
1,200.00 1,170.00
600.00 (21. 37)
8,000.00 86.97
450.00 1.50
300.00 78.80
2,000.00 117.88
5,000.00 957.60
300.00 300.00
700.00 427.40
500.00 37.39
600.00 (138.39)
30.00 30.00
1,700.00 109.92
2,500.00 (678.80)
15.00 (15.00)
5.000.00
$205.470.00
$14,990.24
CITY OF SALINA
Salina, Kansas
DETAIL OF GENERA~ OPERATING FUND EXPENDITURES,
BY DEPARTMENT, COMPARED WITH BUDGET APPROPRIATIONS
January 1 to December 31, 1969
Waste Disposal
Personal services
Salaries - Regular employees
Contractual services
Insurance - Equipment
Repair - Equipment
Repair - Tires and tubes
Materials and supplies
Motor vehicle - Fuel and lub-
ricants
Other operating supplies
Sand, rock, gravel, salt, and
chat
Totals
Street Ligh ting
Contractual services
Light and power service
Traffic Control
Personal services
Salaries - Regular employees
Salaries - Part-time employees
Contractual services
Telephone and telegraph
Traveling expenses
Insurance - Motor vehicles
Light and power service
Repair -Machinery and equip-
ment
Repair - Tires and tubes
Repair -Radio equipment
Repair - Traffic lights
Rent -Machinery and equipment
Other professional services
Actual
$ 18,518.52
177 . 33
8,428.15
40.96
1,697.47
198.25
46.66
29.107.34
79,066.69
16,281. 36
330.30
198.00
91.30
2,207.81
545.78
20.95
108.00
322.07
1,962.77
Budget
$ 16,565.00
160.00
7,600.00
2,000.00
500.00
300.00
27.125.00
83,000.00
16,145.00
1,950.00
175.00
100.00
140.00
4,500.00
500.00
10.00
110.00
1,000.00
50.00
2,300.00
Schedule C-13
Actual
(Over) Under
Budge t
($ 1,953.52)
(17.33)
(828.15)
(40.96)
302.53
301. 75
253.34
0,982.34)
Schedule C -14
3,933.31
Schedule C-15
(136.36)
1,950.00
(155.30)
(98.00)
48.70
2,292.19
(45.78)
(10.95)
2.00
677.93
50.00
337.23
CITY OF SALINA
Salina, Kansas
Schedule C-B (Contd.)
DETAIL OF GENERAL OPERATING FUND EXPENDITURES,
BY DEPARTMENT, COMPARED WITH BUDGET APPROPRIATIONS
January 1 to December 31, 1969
Traffic Control (Contd.)
Materials and supplies
Expendable tools $
Books and periodicals
Motor vehicle - Fuel and lub-
ricants
Motor vehicle - License tags
Signs
Cement and cement products
Electrical traffic light parts
Lumber and lumber products
Motor vehicle - Tires and tubes
Paint and painting supplies
Other repairs and maintenance
Capital outlay
Traffic control equipment
Totals
Swimming Pools
Personal services
Salaries - Regular employees
Contractual services
Telephone and telegraph
Gas service
Light and power service
Repair - Buildings
Repair - Machinery and equip-
ment
Other professional services
Materialsand,J~pplies
Expendab1e'tools' .
Office supplies
Chemicals, drugs, etc.
Janitor and toilet supplies
Actual
44.87
417.47
30.00
2,495.07
15.00
1,108.51
35.07
19.68
3,787.19
33.23
5,396.38
35,450.81
11,350.75
17.34
28.40
554.60
60.73
3,468.75
308.96
194.73
31. 66
345.49
21. 70
Budge t
$
125.00
10.00
Actual
(Over) Under
Budget
$
80.13
10.00
350.00
50.00
3,000.00
500.00
2,000.00
50.00
50.00
3,500.00
50.00
5,000.00
41,665.00
12,000.00
75.00
30.00
600.00
400.00
400.00
100.00
50.00
100.00
300.00
50.00
(67.47)
20.00
504.93
485.00
891.49
14.93
30.32
(287.19)
16.77
(396.38)
6,214.19
Schedule C -16
649.25
57.66
1.60
45.40
339.27
(3,068.75 )
(208.96)
(144.73)
68.34
(45.49)
28.30
CITY OF SALINA
Salina, Kansas
Schedule C-16(Contd.)
DETAIL OF GENERAL OPERATING FUND EXPENDITURES,
BY DEPARTMENT, COMPARED WITH BUDGET APPROPRIATIONS
January 1 to December 31, 1969
Swimming Pools (Contd.)
Materials and supplies (Contd.)
Recreational supplies $
Cement and cement products
Electrical and lighting parts
Lumber and lumber products
Machinery and equipment parts
Paint and painting supplies
Capital outlay
Equipment
Totals
Planning
Personal services
Salaries - Regular employees
Salaries - Part-time employees
Contractual services
Telephone and telegraph
Traveling expenses
Postage
Printing
Insurance - Motor vehicles
Repair - Furniture and office
equipment.
Repair - Machinery and equip-
ment
Repair -Tires and tubes
Other professional services
Materials and supplies
Expendable tools
Office supplies
Books and periodicals
Motor vehicle - Fuel and lub-
ricants
Motor vehicle - License tags
Actual
11.81
3.33
91. 93
1.62
1,019.30
17.511.10
26,455.45
303.88
647 . 92
274.81
41.28
85.91
287.50
329.51
147 . 19
77 . 28
Budget
$
25.00
100.00
20.00
Actual
(Over) Under
Budget
$ 25.00
88.19
16.67
(91.93)
2,148.38
(219.30)
1,500.00
1,188.90
Schedule C-17
(7,575.45)
1,600.00
46.12
(247.92)
(149.81)
50.00
50.00
58.72
114.09
10.00
(187.50)
50.00
(229.51)
(67.19)
72.72
15.00
2,150.00
800.00
1,500.00
18,700.00
18,880.00
1,600.00
350.00
400.00
125.00
50.00
50.00
100.00
200.00
10.00
100.00
'. 50,.00
100.00
80.00
150.00
15.00
CITY OF SALINA
Salina, Kansas
Schedule C-17 (Contd.)
DETAIL OF GENERAL OPERATING FUND EXPENDITURES,
BY DEPARTMENT, COMPARED WITH BUDGET APPROPRIATIONS
January 1 to December 31, 1969
Planning (Contd.)
Materials and supplies (Contd.)
Other operating supplies $
Motor vehicle - Tires and
tubes
Sundry expenditures
Organization dues
Capital outlay
Camera and lenses
Office equipment
Actual
(Over) Under
Ac tua 1 Budget Budget
34.00 $ 50.00 $ 16.00
50.00 50.00
142.00 50.00 (92.00)
300.45 (300.45)
763.61 100.00 (663.61)
29,890.79 22,510.00 (7,380.79)
Schedule C-18
21,586.00 20,790.00 (796.00)
796.30 600.00 (196.30)
16,504.00 21 , 580.00 5,076.00
46,479.53 30.000.00 (16,479.53)
85,365.83 72.970.00 <12.395.83)
Schedule C-19
10,000.00 10,000.00
Schedule C-20
15,713.44 15,585.00 (128.44)
218.86 200.00 (18.86)
81.39 100.00 18.61
84.70 30.00 (54.70)
178.58 150.00 (28.58)
14.80 75.00 60.20
Totals
Insurance and Contingencies
Contractual services
Group insurance
Medical services
Workmen's compensation
Sundry expenditures
Contingencies
Totals
Band
Contractual services
Appropriation
Cemetery
Personal services
Salaries - Regular employees
Contractual services
.Te1eph()ne,and tele~raph
Traveling expenses
Insurance - Motor vehicles
Gas service
Light and power service
CITY OF SALINA
Salina, Kansas
Schedule C-20 (Contd.)
DETAIL OF GENERAL OPERATING FUND EXPENDITURES,
BY DEPARTMENT, COMPARED WITH BUDGET APPROPRIATIONS
January 1 to December 31, 1969
Cemetery (Contd.)
Contractual services (Contd.)
Water service $
Repair - Buildings
Repair - Machinery and equipment
Repair - Tires and tubes
Laundry and towel service
Other professional services
Materials and supplies
Expendable tools
Office supplies
Fuel and lubricants
Motor vehicle - Fuel and lub-
ricants
Motor vehicle - License tags
Seeds, plants, and trees
Other operating supplies
Cement and cement products
Lumber and lumber products
Motor vehicle - Tires and tubes
Paint and painting supplies
Sand, gravel, rock, and chat
Sundry expenditures
Organizational dues
Capital outlay
Machinery and equipment
Land
Totals
General "Tmprovep'-e~t
Personal services
Salaries - Regular employees
Salaries - Part-time employees
Contractual services
Insurance - Motor vehicles
Repair - Machinery and equip-
ment
Actual
Actual
(Over) Under
Budget
Budget
92.40
750.97
1,497.28
45.04
$
7.60
(650.97)
2.72
(5.04)
25.00
53.59
100.00
100.00
1,500.00
40.00
25.00
100.00
$
46.41
23.42
54.74
50.00
50.00
60.00
26.58
(4.74)
60.00
411.38
15.00
8.18
100.68
375.00
15.00
50.00
150.00
25.00
50.00
150.00
25.00
50.00
(36.38)
41. 82
49.32
25.00
30.86
2.83
25.00
(11.70)
19.14
147.17
61. 70
60.00
30.00
(30.00)
764.00
285.00
700.00
200.00
(64.00)
(85.00)
(689.28)
20.674.28
19.985.00
Schedule C -21
13,139.03
2,424.55
16,605.00
4,680.00
3,465.97
2,255.45
71. 20
65.00
(6.20)
200.00
CITY OF SALINA
Salina, Kansas
Schedule C-2l (Contd.)
DETAIL OF GENERAL OPERATING FUND EXPENDITURES,
BY DEPARTMENT, COMPARED WITH BUDGET APPROPRIATIONS
January 1 to December 31, 1969
General Improvemenc (Contd.)
Materials and supplies
Expendable tools $
Motor vehicle - Fuel and
lubricants
Motor vehicle - License tags
Lumber and lumber products
Metal and metal products
Motor vehicle - Tires and tubes
Paint and painting supplies
Other repairs and maintenance
Totals
Memorial Hall
Personal services
Salaries - Regular employees
Contractual services
Telephone and telegraph
Gas service
Light and power service
Water service
Repair - Buildings
Repair -Machinery and equip-
ment
Materials and supplies
Expendable tools
Other operating supplies
Lumber and lumber products
Paint and painting supplies
Sundry expenditures
Public address system and
timekeeper
Totals
Actual
34.49
139.46
30.00
2.56
2.10
13.20
l6.12L79
4,269.67
187.01
2,077.27
265.04
230.88
264.08
340. 71
11.47
27.13
1.08
263.00
$ 7.937.34
Budget
$
175.00
Actual
(Over) Under
Budget
$
140.51
300.00
30.00
175.00
50.00
25.00
50.00
400.00
22,755.00
4,370.00
60.00
1,500.00
350.00
250.00
400.00
100.00
20.00
200.00
50.00
150.00
300.00
$ 7.750.00
160.54
175.00
47.44
25.00
47.90
386.80
6,633.21
Schedule C -22
100.33
(127.01)
(577 . 27)
84.96
19.12
135.92
(240.71)
8.53
172.87
50.00
148.92
37.00
($
187.34)
CITY OF SALINA
Salina, Kansas
Schedule C-23
DETAIL OF GENERAL OPERATING FUND EXPENDITURES,
BY DEPARTMENT, COMPARED WITH BUDGET APPROPRIATIONS
January 1 to December 31, 1969
Actual
(Over) Under
Budget
Actual
Budget
Public Health
Contractual services
Appropriation
.L.3..6....1.lih.Q.Q
$ 36, 710....Q,Q
$
Industrial Development
Contractual services
Other professional services
Schedule C-24
$ 24,5~
$ 30.000.00 $ 5,446.16
-55-
CITY OF SALINA
Salina, Kansas
ACCOUNTANTS' COMMENTS
December 31, 1969
L.
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 comparison of the ending fund balances with encumbrances
at December 31, 1969.
The unencumbered fund balances include investments as a part of the cash
balance in conformity with K.S.A. 1967 Supp. 12-1671 and 12-1672. Exhibit K
presents the beginning and ending balances of investments by funds. Invest-
ment transactions are not reflected in receipts and expenditures.
All fund balances at December 31, 1969, were sufficient to cover encumbrances.
EXHIBIT B. Statement of Revenue, Actual and Estimated.
Revenue as estimated for budget purposes is compared with actual revenue
received in Exhibit B.
General Operating Fund revenues exceeded anticipated amounts in several
classifications. These amounts are primarily due to increases in building
and inspection fees, increases in the amounts of municipal court fines
assessed and the addition of charges for court costs, increases in fran-
chise taxes, and increases in revenues from house moving permits due to the
large number of houses sold for removal by the Federal Housing Authority.
EXHIBIT C. Statement of Expenditures Compared With Budget Appropriations.
Actual expenditures for the year 1969 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-1 through C-24.
City building department expenditures exceeded budgeted amounts due to
additional expense incurred in moving and to the purchase of furniture
and fixtures which had not been anticipated in budget expenditures.
Expenditures in excess of amounts budgeted for the Insurance and Contin-
gencies department are principally due to the purchase of land and addi-
tional expense for the Saline County-City Building.
Expenditures exceeded budgeted amounts in violation of K.S.A. 79-2935 in
the Sanitation Fund, the Water and Sewage Fund and the Construction-Street
Re su:rf acing F'und.'
Purchase of new radio equipment which had not been budgeted and generally
higher' operating costs resulted in the excess, $2,887.34, of expenditures
over budget in the Sanitation Fund. This fund is self-supporting. Total
receipts for the year, consisting of service fees, exceeded budgeted re-
ceipts by $24,000.00.
: - 57-
Total expenditures of the Water and Sewage Fund exceeded the budget by
$75,693.25.
The actual operating expenditures exceeded those budgeted by approximately
$18,400.00
The remaining excess, approximately $57,300.00, consisted of cash transfers
to the Sanitation Fund, transfers to reserve accounts, refunds of meter
deposits, and other miscellaneous expenditures.
The excess of expenditures over budgeted of the Construction-Street Resurfacing
Fund, $30,889.68, resulted from expenditures in the current year on uncom-
pleted projects budgeted in prior years. These expenditures were financed
from the beginning unencumbered cash balance, $65,024.57.
As the amounts budgeted for the payment of No-Fund Warrants are retained by
the County Treasurer and are not reflected on the city records they have not
been presented in the foregoing exhibits. A summary of the No-Fund Warrant
transactions as shown on the records of the County Treasurer compared to the
budget is as follows:
Ac tua 1
Over (Under)
Actual Budget Budget
Fund Balance, January 1, 1969 $ $ $
Receipts
Current tangible tax 83,049.40 85,000.00 (1,950.60)
Transfer from City's General
Fund 1,304.47 1,304.47
Total Receipts 84,353.87 85.000.00 (646.13)
Total Receipts and
Beginning Balance 84.353.87 85.000.00 (646.13)
Expenditures
Principal 80,000.00 80,000.00
Interest 4,353.87 5,000.00 (646.13)
'.
Total Expenditures 84.353.87 85,000.00 (646.13)
Fund Balances, December 31, 1969 $ $ $
Transfers were made from the General Fund to the Construction Fund for
expenditures which had been budgeted for the year 1969 and were planned
to be completed in 1970. There were no contracts or firm commitments
for these budgeted expenditures at December 31, 1969; therefore, it appears
that these transfers, aggregating $25,000.00, are in violation of K.S.A.
79-2934.
I,
-58-
During 1969 expenditures totaling $7,795.78 were paid from the Industrial
Development department to reimburse Kansas Technica1'Institute for expenses
incurred in student recruiting activities. The Salina City Attorney, in an
opinion submitted to us, stated that although such an expenditure may be
authorized under K.S.A. 13-1442 because these expenditures help develop
skilled technicians necessary to attract industry, such authority is not
clear cut. The City discontinued expenditures for this purpose in April,
1970.
EXHIBIT D. Statement of Receipts, Expenditures, and Unencumbered Fund Balance,
Non-Budgeted Funds.
This exhibit presents the transactions of the non-budgeted funds for the
year, and their beginning and ending unencumbered fund balances.
Indebtedness of 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 1969.
The total amount of outstanding bonds at December 31 of each of the last
ten years is as follows:
Year
Amount
1960
1961
1962
1963
1964
1965
1966
1967
1968
1969
$ 7,207,914.02
11,141,058.06
12,493,279.87
13,550,777.45
13,200,094.26
13 ,392,000.00
13,876,000.00
13,276,000.00
12,609,490.26
11,779,689.07
.:;
-59- c
The outstanding bonds at December 31, 1969, may be classified by source of
payment as follows:
City of Salina
General obligation bonds
Special assessment bonds
$3,126,385.17
1.896.097 .87
$ 5,022,483.04
Property Owners
Special assessment bonds
4,042,206.03
Water and Sewage Department Revenue
Water and sewage revenue bonds
Total
2,715.000.00
$11,779,689.07
EXHIBIT L. Comparison of Depository Security With Balances on Deposit.
Security provided by depositories at December 31, 1969, was sufficient
for amounts on deposit at that date; however, at times during April and
October, the security provided was not sufficient for the maximum balances
on deposit in the Planters State Bank.
CITY AUDIT QUESTIONNAIRE
The following questionnaire has been
of State, Department of Post Audit.
following questions and answers with
prepared by the office
Auditors are requested
their reports.
of the Auditor
to file the
General
1. Were all inter-fund transactions made upon statutory authority?
Answer: Yes
2. Do the minutes contain adequate record of the proceedings of the govern-
ing 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 ~ity 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: No. See comments on page 60.
8. Did the governing body approve all collateral security and personal
bonds furnished 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 pur-
po se s?
Answer: Yes
12. Were sinking or reserve funds created and used in accordance with stat-
utory provisions?
Answer: Yes
13. Were claim vouchers properly itemized and certified by claimant?
Answer: Yes
14. Did the governing body pass appropriation ordinances?
Answer: Yes
15. Were expenditures from any City funds made in violation of the budget
law?
Answer: Yes, see page 57.
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 offkers or employees who received compensation in excess of legal
authorization. (List shall include amounts received for personal ser-
vices or unauthorized 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 collections.
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
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?
An.swer: 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 warrants 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 collateral securities
pledged to secure deposits?
35. Did the City Treasurer pay over to library treasurer all funds collected,
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
Utilities
37. What Utilities were owned or operated by the City?
Answer: Water and sewage.
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 or utility surpluses anticipated in the current budget?
Answer: Yes
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 arid Comments' . '
Re'ference
'". _". C.r ~ ',.' (
48. Comparison of available cash balances with encumbrances
Exhibit A
49. Statement of expenditure compared with appropriations
by item, by fund
Exhibit C
Statement and Comments
50. Statement of revenue, estimated and actual, by item,
by fund
51. Classified statement of receipts, disbursements, and
balances of cash
52. Summary statement of bonds of indebtedness, temporary
notes, and no-fund warrants
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
58. Schedule of audit adjustments
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
Reference
Exhibit B
Exhibit E
Exhibit G
Exhibit H
Exhibit I
Exhibit J
Exhibit K
Exhibit L
Exhibit M
Comments
None
Exhibit C
None
None
CITY OF SALINA
Salina, Kansas
WATER AND SEWAGE DEPARTMENT
FINANCIAL STATEMENTS
December 31, 1969
CITY OF SALINA
Salina, Kansas
WATER AND SEWAGE DEPARTMENT
BALANCE SHEET
December 31, 1969
(With comparative figures for the preceding year)
ASSETS
Current Assets
Petty cash
Cash on hand
Cash in banks
Water and sewage treasurer
Water and sewage treasurer - Operating
account
Accounts receivable - Consumers
Due from sanitation department
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
Other Assets
Cash in banks (funded reserves)
Bond and interest
Bond reserve
Depreciation and emergency
Combined water and sewage system
extension and bond retirement
Investments (funded reserves)
, Bond reserve
Depreciation and emergency
Combined water and sewage system
extension and bond retirement
Total Other Assets
Totals
December 31,
1969
1968
$
1,500.00
2,584.77
$ 1,500.00
100,183.45
103,655.19
20,570.13
48,326.34
988.49
21,130.29
45,859.82
69,210.12
15,556.43
258,919.73
66,848.49
18,897.86
257,891.65
68,088.65
62,587.17
8,875,604.20
8,943,692.85
8,751,395.58
8,813,982.75
104,628.65
1,416.95
566.97
104,912.69
324.72
441. 98
1,359.22
3,186.73
365,907.77
162,875.01
347,770~28
154,503.71
179,605.76
816,360.33
231,334.72
842,474.83
$10.018.972.91
$9.914.349.23
Exhibit A
December 31,
1969 1968
LIABILITIES
Current Liabilities
Accounts payable
Consumers' meter deposits
Due to Sanitation department
Total Current Liabilities
$
14,538.58
28,464.00
43,002.58
Long-Term Liabilities
Combined Water and Sewage System Revenue
Bonds, Series of 1961
2,715,000.00
Surplus
Appropriated
Bond and interest reserve
Bond reserve
Depreciation and emergency reserve
Extension and bond retirement reserve
Total Appropriated
Unappropriated
Total Surplus
104,628.65
367;324.72
163,441.98
180~964.98
816,360.33
6,444,610.00
7,260,970.33
Totals
$10.018.972.91
$
17,288.23
35,992.00
1,601.65
54,881. 88
2,835,000.00
104,912.69
3~8,095.00
154,945.69
234,521.45
842,474.83
6,181,992.52
7,024,467.35
$9.914.349.23"
CITY OF SALINA
Salina, Kansas
Exhibit B
WATER AND SEWAGE DEPARTMENT
UNAPPROPRIATED SURPLUS
December 31, 1969
(With comparative figures for the preceding year)
December 31,
1969
1968
Beginning balance
$ 6,181,992.52
$5,883,433.97
Add
Net income for the year
Adjustment for prior year encumbrances
Capital expenditures from Construction Fund
Reserve
Capital expenditures from Bond Retirement
and Extension Reserve
Payment of bond principal and interest
from Bond and Interest Reserve
196,093.77
1,239.67
200,389.17
136.97
73,817.48
65,000.00
100,000.00
220,479.04
6,664,805.00
219,214.93
6,476,992.52
!
I
I
I
I
i
I
~
I
I
Deduct
Transfer to Bond and Interest Reserve 220,195.00
Transfer to Bond Retirement and Extension
Reserve
225,000.00
220,195.00
70,000.00
295,000.00
Ending Balance $6.444.610.00
$6 .181. 992.52
CITY OF SALINA
Salina, Kansas
Exhibit C
WATER AND SEWAGE DEPARTMENT
INCOME STATEMENT
January 1 to December 31, 1969
(With comparative figures for the preceding year)
1969 1968
Revenue
Water $ 611 ,420.74 $587,536.32
Sewage 351,613.15 349,.461. 63
Tapping services 6,169.36 5,972.10
Service charge - Refuse department 3,019.27 2,942.98
Miscellaneous income 34,697.70 4,222.62
Total Revenue 1,006,920.22 950,135.65
Operating Expenses - Schedule 2 710,347.41 645.531. 55
Net Income from Operations 296,572.81 304,604.10
Other Expense
Interest paid on revenue bonds 100,479.04 104,214.93
Net Income $ 196.093.77. $200.389.17
CITY OF SALINA
Salina, Kansas
Exhibit D
WATER AND SEWAGE DEPARTMENT
COMPARISON OF RESERVE BALANCES WITH ORDINANCE REQUIREMENTS
December 31, 1969
Bond and
Interest
Reserve
Bond
Reserve
Depreciation
and Emergency
Reserve
Reserve Balances, January 1, 1969
$104,912.69 $348,095.00 $154,945.69
Add
Transfer to reserves - Year 1969
Interest on investments
220,195.00
325,107.69
19,229.72
367,324.72
8,496.29
163,441. 98
Deduct payment on bond principal
and interest - Year 1969
220,479.04
Reserve Balances, December 31, 1969 104,628.65
Reserve Requirements, December 31,
1969
Bond and Interest Reserve
Bond Principal - Five-twelfths
of principal due on August 1,
1970 (5/12 x $120,000.00)
Bond Interest - Five-sixths of
interest due on February 1,
1970 (5/6 x $48,209.60)
367 , 3 24 . 72
163,441. 98
50,000.00
40,174.67
Bond Reserve
Fifty months at $6,000.00
per month commencing
October 1, 1961
300,000.00
Depreciation and Emergency
Reserve
Fifty months at $2,500.00
per month commencing
October 1, 1961
125.000.00
Total Reserve Requirements
90,174.67 300,000.00 125,000.00
Excess of Actual Reserve Balances
Over Reserve Requirements
$ 14.453.98 $ 67.324.72 $ 38.441.98
CITY OF SALINA
Salina, Kansas
Schedule 1
WATER AND SEWAGE DEPARTMENT
PLANT AND PROPERTY
December 31, 1969
(With comparative figures for the preceding year)
Increase
December 31, or
1969 1968 (Decrease)
Furniture and Fixtures $ 68,088.65 $ 62,587.17 $ 5 , 501. 48
Plant, Mains, Equipment, and
Other Property
Distribution
Structures and manholes 55,168.02 55,168.02
Cast iron mains 1,880,474.60 1,855,498.41 24,976.19
Hydrants 163,477 .52 161,677.52 1,800.00
Valves and valve boxes 220,938.33 220,938.33
Stand pipe real estate 60,914.36 60,914.36
Meter boxes and accessories 340,796.25 333,852.43 6,943.82
Sunset stand pipe 101,303.31 101,303.31
Total Distribution 2,823,072.39 2,789,352.38 33,720.01
Water Supply
Real estate 5,347.50 5,347.50
Pump houses and derricks 22,000.47 22,000.47
Wells 203,576.90 203,576.90
Well pumps 34,863.27 34,863.27
Flow lines 47,824.04 47,824.04
Total Water Supply 313,612.18 313,612.18
Pumping Stations
Real estate 16,532.86 16,532.86
Real estate improvements 3,580.40 3,580.40
Pump houses and stock 18,976.15 18,805.79 170.36
Land - Underground reservoir 21,626.19 21,626.19
Reservoir 28,545.49 28,545.49
Electric meters and pumps 36,601.41 35,864.81 736.60
Venture meters 6,185.44 6,185.44
Underground reservoir 183,638.82 183,638.82
Pipes and piping 15,186.88 15,186.88
Water softener plant 1,103,021. 72 1,103..021. 72
River intake pump 251,180.45 251,180.45
Water supply exploration 16,190.07 16,190.07
CITY OF SALINA
Salina, Kansas
Schedule 1 (Contd.)
WATER AND SEWAGE DEPARTMENT
PLANT AND PROPERTY
December 31, 1969
(With comparative figures for the preceding year)
Increase
or
(Decrease)
December 31,
1969 1968
Plant, Mains, Equipment, and
Property (Contd.)
Pumping Stations (Contd.)
Gypsum Hill water tower
High surface pumps
Total Pumping Stations
Other
$ 124,802.70
36,654.09
1,862,722.67
$ 124,802.70
36,654.09
1,861,815.71
$
906.96
General Equipment
Garage and storage buildings
Trucks and compressors
Chlorinator
Laboratory equipment
Water office improvements
Total General Equipment
13 ,072.04
113,396.93
14,125.72
4,691. 43
7,515.44
152,801.56
13 , 072 . 04
108,110.44
13,703.58
4,691.43
7,515.44
147,092.93
5,286.49
422.14
5,708.63
Sewage Plant
Sewage plant and equipment
Sewage lines
Total Sewage Plant
600,000.00
300,823.75
900,823.75
600,000.00
300,823.75
900,823.75
Expenditures from Water and Sewage
Revenue Bond Proceeds
Sewage plant improvements
Sewage truck lines
Key Acres water tower
Miscellaneous
Additions to softening and
treatment plant
Total Expenditures from Water
and Sewage Revenue Bond
Proceeds
812,916.26
542,913.63
123,457.85
849,834.11
812,916.26
542,913.63
122,836.04
766,582.90
621. 81
83,251.21
493,449.80
493,449.80
2,822,571.65
2,738,698.63
83,873.02
Total Plant, Mains,
Equipment and Other
Property
8,875,604.20
8,751,395.58
124,208.62
Total Plant and
P~~perty.
CITY OF SALINA
Salina, Kansas
Schedule 2
WATER AND SEWAGE DEPARTMENT
OPERATING EXPENSES
January 1 to December 31, 1969
(With comparative figures for the preceding year)
Increase
December 31,
1969 1968
or
(Decrease)
Water Supply Expenses
Maintenance - Well pumps and
equipment
Well power
Well house signals
Water supply expense
River intake power
Maintenance - Buildings and grounds
Maintenance - River Basin
Total Water Supply Expenses
$ 8,308.63
5,035.82
$ 7,886.99
2,419.78
1,666.10
$ 421.64
2,616.04
(1,666.10)
1,994.06
(400.00)
51.76
(942.11)
2,075.29
1,994.06
1,612.80
66.75
121. 15
17,139.21
2,012.80
14.99
1,063.26
15,063.92
Softening and Treatment Expenses
Supervision
Salaries
Electric power
Gas service
Building operating supplies
Chemicals
Maintenance - Equipment
Maintenance - Buildings
.
Electricity - Calcium plant
Gas - Calcium plant
Supplies - Calcium plant
Total Softening and Treatment
Expenses
9,958.86
39,653.90
3,512.00
4,348.61
311.27
105,258.92
8,705.96
217.12
3,065.60
4,658.98
963.59
9,891.44
35,765.57
3,696.00
4,658.70
256.52
90,171.91
3,255.27
364.99
2 , 681. 60
6 , 114 . 61
800.88
67.42
3,888.33
(184.00)
(310.09)
54.75
15,087.01
5,450.69
(147.87)
384.00
(1,455.63)
162.71
180,654.81
157,657.49
22,997.32
Pumping Expenses
Supervision
Salaries
Electric power
Gas service
Lubricants
Building operating supplies
Maintenance - Electrical equipment and
pumps
Maintenance - Station buildings and
grounds
Pumping Expenses
10,657.14
21,646.80
17 , 981. 08
416.99
154.25
260.08
10,688.02
20,303.44
, 17,135.43
397.73
102.30
1,184.37
(30.88)
1,343.36
845;65
19.26
51. 95
(924.29)
565.11
861.09
(295.98)
CITY OF SALINA
Salina, Kansas
Schedule 2 (Contd.)
WATER AND SEWAGE DEPARTMENT
OPERATING EXPENSES
January 1 to December 31, 1969
(With comparative figures for the preceding year)
Increase
December 31,
1969 1968
or
(Decrease)
Distribution Expenses
Supervision
Salaries
Meter maintenance salaries
Meter maintenance supplies
Vehicle and equipment expense
Tapping supplies
Maintenance - Distribution mains
Maintenance - Elevated tanks
Maintenance - Reservoirs
Maintenance - Hydrants
Miscellaneous materials and labor
Total Distribution Expenses
$ 6,642.66
28,843.70
10,659.15
4,197.99
4,412.52
4,466.89
3,849.40
22,566.72
100.02
556025
260.64
86,555.94
$ 6,256.95
28,680.66
9,946.53
8,507.76
5,086.66
4,113.52
4,034.22
1,041. 78
$ 385.71
163.04
712.62
(4,309.77)
(674.14)
353.37
(184.82)
21,524.94
100.02
125.42
(994.70)
17,201.69
430.83
1,255.34
69,354.25
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
44,771. 63
37,954.83
421.19
1,765.45
2,610.55
2,332.57
2,019.82
42,689.59
34,917.41
602.92
1,737.30
3,353.65
3,144.87
2,300.65
1,050.59
10,708.21
2,082.04
3,037.42
(181.73)
28.15
(743.10)
(812.30)
(280.83)
(1,050.59)
273.38
10,981.59
102,857.63
100,505.19
2,352.44
Administrative and General Expenses
Supervision
Salaries
Telephone expense
Office supplies
Special engineering
Social Security
Insurance
Sales tax
11,568.00
4,840.86
2,743.80
519.51
1,403.20
14,646.09
4,332.00
3,638.63
10,398~00
4,503.42
2,197.94
447.66
976.81
12,513.53
4,479.50
1,902.
1,170.00
337.44
545.86
71. 85
426.39
2,132.56
(147.50)
1,736.10
CITY OF SALINA
Salina, Kansas
Schedule 2 (Contd.)
WATER AND SEWAGE DEPARTMENT
OPERATING EXPENSES
January 1 to December 31, 1969
(With comparative figures for the preceding year)
December 31,
1969 1968
General Expenses (Contd.)
Administrative and
Property taxes
Accounts charged off
Long and short cash
Employees retirement
Accident insurance
Auditing expense
Contracting service
Organizational dues and memberships
Office maintenance and utilities
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
$ 30,000.00
1,773.13
41. 97
15,980.90
13,133.89
4,800.00
1,694.38
958.34
2,800.00
15,000.00
567.46
130 ,442 .16
33,771.28
58,501. 99
27,554.49
2,755.61
575.86
4,363.92
1,402.16
4,277.85
1,753.55
5,931.10
140,887.81
$ 20,000.00
399.64
42.55
10,678.49
15,161.97
4,800.00
20,732.10
978.08
15,600.00
384.31
126,196.53
30,028.03
53,360.81
24,917.49
1,927.21
1,309.65
4,995.45
990.42
2,143.04
1,357.54
4,961. 10
125,990.74
Increase
or
(Decrease)
$10,000.00
1,373.49
(.58)
5,302.41
(2,028.08)
(19,037.72)
(19.74)
2,800.00
(600.00)
183.15
4,245.63
3,743.25
5,141.18
2,637.00
828.40
(733.79)
(631.53)
411. 74
2 , 134 . 81
396.01
970.00
14,897.07
Total Operating Expenses
$710.347.41 $645.531.55 $64.815.86
CITY OF SALINA
Salina, Kansas
WATER AND SEWAGE DEPARTMENT
ACCOUNTANTS' COMMENTS
December 31, 1969
CITY OF SALINA
Salina, 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, 1969,
and at December 31, 1968, is compared in the following summary:
Increase
December 31. or
1969 1968 (Decrease)
Current assets $ 258,920 $ 257,891 $ 1,029
',Current liabilities 43 .003 54.882 01.879)
Working capital 215,917 203,009 12,908
Plant and property 8,943,693 8,813,983 129,710
Other assets 816.360 842.475 (26.115)
9,975,970 9,859,467 116,503
Fixed liabilities 2.715.000 2.835.000 120.000
Surplus 7,260.970 7,024.467 236,503
Distribution of Surplus
Appropriated 816,360 842,475 (26,115)
Unappropriated 6.444.610 6 .181. 992 262.618
Total Surplus $7,260.970 $7,024.467 $236,503
ASSETS AND LIABILITIES
PETTY CASH, $1,500.00
A petty cash fund in the amount of $1,500.00 is maintained in the Water
and Sewage Department as a change fund and to pay postage, freight, tem-
porary 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. 12-825a.
CASH ON HAND, $2,584.77
Cash on hand at December 31, 1969, representing receipts on account less
deposit refunds not reimbursed was $2,584.77. These receipts were deposited
on January 2, 1970.
CASH IN BANKS, Water and Sewage Treasurer, $100,183.45.
Water and Sewage Treasurer Operating Account, $20,570.13.
Cash collected by the Water and Sewage Department is remitted to the City
Treasurer for deposit. All cash received by the City of Salina, including
that received by the Water and Sewage Department, is deposited in one of
four bank accounts maintained by the city. Segregation of cash into sep-
arate 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 main-
tained as separate funds on the records of the city.
A comparison of the cash and investments shown by the records of the Water
and Sewage Department with the cash and investments as shown by the City
Clerk's 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
Cash on hand
Water and sewage treasurer
Water and sewage treasurer operating
account
Other Assets
Cash and investments held in reserve
accounts
$ 1,500.00
2,584.77
100,183.45
20.570.13 $124,838.35
Cash shown by City Clerk's records - Exhibit A, Page 2
ACCOUNTS RECEIVABLE, CONSUMERS, $48,326.34.
816.360.33
$941,198.68
This amount represents the total amount due from consumers at December 31,
1969, 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 to reconcile with t~econtrol account at December
31, 1969. Consumers' individual balances were, not verified by correspond-
ence or other confirmation.
DUE FROM SANITATION DEPARTMENT, $988.49.
The Water and Sewage Department acts as billing and collection agent from
the Sanitation Department. The amount due from the Sanitation Department
at December 31, 1969, represents the excess of sanitation billings trans-
ferred over collections at December 31, 1969.
INVENTORIES, Operating Stores, $69,210.12.
Meter Parts, $15,556.43.
Copies of the inventory count sheets were tested for additions and exten-
sions, however, we did not observe or test the physical count quantities,
and we did not verify the valuation of inventory items.
PLANT AND PROPERTY, $8,943,692.85.
Schedule 1 presents a detail comparison of the department's plant and prop-
erty at December 31, 1969, and December 31, 1968.
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 depreciation 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, $816,360.33.
The funds segregated on the records of the Water and Sewage Department for
the payment of current bond principal and interest, for the creation of
reserves to prevent default in payment of principal and interest, and for
the creation of depreciation and emergency reserves to provide for replace-
ments and repairs of the present system when other funds are not available,
are shown as "Other Assets" in the Balance 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. All
of the reserve balances at the end of the year were in accordance with or-
dinance requirements.
The investments, consisting of U. S. Treasury Bills, are carried on the re-
cords of the Water and Sewage Department at cost. The custody receipts
issued by the First National Bank and Trust Company were examined.
CURRENT LIABILITIES, $43,002.58.
Accounts payable at December 31, 1969, 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, 1969, and a review of vouchers paid ~fter
that date.
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l:\1 ,- ,,' ',J!~ '
~..:i.~ ,,~' a"i. '
The individual meter deposit cards were added and reconciled to the control
account for customers' meter deposits at December 31, 1969. Attention is
directed to the fact that the Water and Sewage Department does not credit
the individual meter deposit accounts with interest in the manner prescribed
by K.S.A. 12-822. Interest is paid at the time the deposit is refunded.
LONG-TERM LIABILITIES, $2,715,000.00.
Principal payment of $120,000.00 and interest payments of $100,479.04 were
made on the revenue bonds during the year. The balance of Combined Water
and Sewage System Revenue Bonds outstanding at December 31, 1969, was
$2,715,000.00.
SURPLUS, $7,260,970.33.
The surplus account is shown on Exhibit A segragated between Appropriated
and Unappropriated. 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, 1969,
and for the year ended December 31, 1968.
The detail of the operating expenses for the year and a comparison with 1968
operating 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 deter-
mination of the values of the plant and property assets be made by a compe-
tent 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 $30,000.00 to the City of Salina during
the year 1969 in lieu of a franchise fee.
MISCELlANEOUS
The number of customers of the Water and Sewage Department increased from
12,626 at January 1, 1969, to 12,700 at December31, 1969.
"