Audit - 1967
CITY OF SALINA
Salina, Kansas
REPORT ON EXAMINATION
December 31, 1967
..
KENNEDY AND COE
Certified Public Accountants
Salina - Kansas
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
CITY OF SALINA
Salina, Kansas
INDEX
Page
ACCOUNTANTS' OPINION
1
COMPARISON OF CASH BALANCES WITH ENCUMBRANCES
2
STATEMENT OF REVENUE) ACTUAL AND ESTIMATED
3-8
STATEMENT OF EXPENDITURES COMPARED WITH BUDGET
APPROPRIATIONS
9-15
STATEMENT OF RECEIPTS, EXPENDITURES) AND UNENCUMBERED
FUND BALANCE, NON-BUDGETED FUNDS
16-21
CLASSIFIED STATEMENT OF RECEIPTS, DISBURSEMENTS)
AND BALANCES OF CASH, COMPOSITION OF ENDING
CASH BALANCE
22-23
POLICE COURT, SUMMARY OF ASSESSMENTS, DISBURSEMENTS,
AND UNCOLLECTED CASE BALANCES
24
STATEMENT OF BONDS OF INDEBTEDNESS) TEMPORARY
NOTES, AND NO-FUND WARRANTS
25-26
RECONCILEMENT OF FISCAL AGENCY ACCOUNT
27-29
INSURANCE IN FORCE
30-31
FIDELITY BONDS IN FORCE
32
SCHEDULE OF INVESTMENTS
33
COMPARISON OF DEPOSITORY SECURITY WITH BALANCES
ON DEPOSIT
34
SCHEDULE OF AUDIT ADJUSTMENTS
35
STATEMENT OF TAXES RECEIVED FROM COUNTY TREASURER,
BY FUNDS
36
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 Operating Fund Expenditures, by
Departments, Compared with Budget Appropriations
37- 55
ACCOUNTANTS' COMMENTS
56-62
WATER AND SEWAGE DEPARTMENT
63
BALANCE SHEET
64
UNAPPROPRIATED SURPLUS
65
INCOME STATEMENT
66
COMPARISON OF RESERVE BALANCES WITH ORDINANCE
REQUIREMENTS
67
Plant and Property
68- 69
Operating Expenses
70- 72
ACCOUNTANTS' COMMENTS
73- 77
Index
KENNEI:>Y 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 Comm.issioners:
We have examined the records and accounts of the City of Salina, Salina, Kansas, for
the year ended December 31, 1967, Our examination included all funds, except the
Municipal Band Board, The Saline County-City Building Authority, The Firemen's Relief
Association, The Joint City-County Board of Health, and the Salina Airport Authority.
Our examination was performed in accordance with generally accepted auditing standards
and with the provisions of the Minimum Standard Audit Program approved by the State
Municipal Accounting Board September 28, 1963,
Additional records are maintained by the Water and Sewage Department in conformity
with accounting methods applicable to commercial utilities. Statements showing the
financial position and results of operations on this basis are presented in a special
section of this report, and are commented upon separately. Since the scope of our
engagement did not include the verification of the assets of the water and sewage
department other than cash, we are unable to express an opinion on Exhibits A through
D and Schedules 1 and 2 of the special section, pages 64 to 72, 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, 1967, and its financial transactions for
the period January 1 to December 31, 1967.
Respectfully submitted,
Salina, Kansas
June 30, 1968
;f:~v"!1
(j
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Licensed Mtfuic ipa1 Public
in charge of and actively
this audit 0
C ,P.A.
Accountant
engaged on
-1-
CITY OF SALINA
Salina, Kansas
COMPARISON OF CASH BALANCES WITH ENCUMBRANCES
January 1 to December 31, 1967
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 - Asphalt Resurfacing
Total Budgeted Funds
Non-Budgeted Funds
Construction
Clearing Accounts
Central Garage
Cemetery Endowment
Civil Defense
Mausoleum Trust
Mausoleum Endowment
Street Machinery
CuI tural Arts
Airport
Ambulance
Total Non-Budgeted Funds
Totals
Unencumbered
Fund Balance
1-1-67
$ 140,284.41
638.67
10,953.32
9,629.29
14,626.41
5,126.28
852.51
3,913.18
32,642.88
50,014.94
19,298.63
26,763.86
998,440.27
69,941. 80
1,383,126.45
2,020,845.06
6,497.00
23,897.50
20,762.54
1,500.23
280.00
16,607.17
44,555.28
1 , 681. 51
10,000.00
2,146,626.29
$3.529.752.74
Receipts
$1,753,528.22
5,554.20
17,590.83
30,015.24
442.42
1 , 435 , 111 . 95
19,219.56
67 , 421. 3 5
47,001.13
143 , 11 7 . 13
87,681.49
1,268,895.52
43 , 153 .77
4,918,732.81
910,603.46
24,892.78
102,344.04
350.00
27,791.07
5,937.50
1,500.00
3,968.00
26,134.54
1,103,521.39
$6,022.254.20
Exhibit A
Unencumbered Treasurer's
Fund Balance Cash and
Ex.penditures 12-31-67 Encumbrances Investments
$1,726,262.66 $ 167,549.97 $ 87,030.95 $ 254,580.92
4,637.18 1,555.69 825.00 2,380.69
17,698 .72 10,845.43 10,845.43
28,041.34 11, 603 .19 11, 603 .19
8,273.35 6,795.48 6,795.48
1,391,610.92 48,627.31 48,627.31
852.51 852.51
19,292.14 3,840.60 1,604.59 5,445.19
82,744.23 17,320.00 17,320.00
58,871.33 38,144.74 38,144.74
133,683.62 28,732.14 324.20 29,056.34
70,588.88 43,856.47 43 , 856 . 47
1,227,777.90 1,039,557.89 27,070.88 1,066,628.77
25,603.22 87,492.35 87,492,35
4,795,085.49 1,506 ,773.77 116,855.62 1,623,629.39
1,867,860.59 1,063,587.93 1,776.01 1,065,363.94
25,269.28 6,120.50 6,120.50
98,639.74 27,601.80 2,503.73 30,105.53
21,112.54 21,112.54
27,464.01 1,827.29 193.63 2,020.92
280.00 280.00
16,607.17 16,607.17
4,584.75 45,908.03 4,584.75 50,492.78
1,461.45 38.55 38.55
4,737.94 911 .57 911 .57
26,283.94 9,850.60 9,850.60
2,056,301.70 1,193,845.98 9,058.12 1,202,904.10
$6,8510387.19 $2,700,619.75 $125,913.74 $2,826,533.49
-2-
CITY OF SALINA
Sa lina, Kansas
STATEMENT OF REVENUE, ACTUAL AND ESTIMATED
January 1 to December 31, 1967
General Operating Fund
Unencumbered cash balance, Jan-
uary 1, 1967
Adjustment for prior years en-
cumbrances
Adjusted unencumbered cash bal-
ance, January 1, 1967
Receipts
Current tangible tax
Current intangible tax
Delinquent tax
Cigarette tax
Gasoline tax
Liquor enforcement tax
Sales tax
Highway maintenance
Licenses) fees, and permits
Police court fines
Franchise taxes
Rents and concessions
Interest from investments
Services and sales
Miscellaneous
Reimbursement of expenditures
Total Receipts
Totals
Noxious Weeds Fund
Unencumbered cash balance) Jan-
uary 1, 1967
Receipts
Current tangible tax
Delinquent tax
Sales tax
Total Receipts
Totals
Actual
Revenue
$ 140,020.74
263.67
140,284.41
975,516.03
48,956.37
21,047.92
44,792.70
58,815.00
9 ,913 . 07
62,593. 77
9 , 044 . 20
57,774.67
91)009,20
216,108.04
6,287.69
11,840.74
127,335.75
2)426.75
10,066.32
1,753,528.22
1.893.812 .63
638.67
$
5,094.48
115 . 39
344.33
5,554.20
6.192.87
Estimated
Revenue
$
92 ,855 .41
979)044.66
53,688.16
8)500.00
40,000.00
60,000.00
11,500.00
62,593.77
8,045.00
34,595.00
75,000.00
163,000.00
2,710.00
11,000.00
131,120.00
1,000.00
3,500.00
1.645,296.59
1. 738.152 .00
139 .43
5,116.24
344.33
5,460.57
$
5.600.00
Exhibit B
Actual
Over (Under)
Estimated
$
47,429.00
(3,528.63)
(4,731.79)
12,547.92
4,792.70
(1,185.00)
(1,586.93)
999.20
23, 179 .67
16,009.20
53,108.04
3,577 . 69
840.74
(3,784.25)
1 ,426 . 75
6,566.32
108,231.63
155.660.63
499.24
(21. 76)
115 . 39
93.63
$
592.87
...3...
CITY OF SALINA
Salina, Kansas
Exhibit B (Contd.)
STATEMENT OF REVENUE, ACTUAL AND ESTIMATED
January 1 to December 31, 1967
Actual
Actual Estimated Over (Under)
Revenue Revenue Estimated
Firemenus PeEsion Fund
Unencumbered cash balance, Jan-
uary 1, 1967 $ 10,953.32 $ 9.956.92 $ 996.40
Receipts
Curr ent tangible tax 6,719.82 6)752.35 (32.53)
Delinquent tax 127.10 127 . 10
Sales tax 375.73 375.73
Contributions by employees 10,368.18 8,000.00 2,368.18
Tot a 1 Receipts 17,590.83 15,128.08 2,462.75
Totals 28.544.15 25.085.00 3.459 . 15
Policemen Us Pension Fund
Unencumbered cash balance, Jan-
uary 1, 1967 9,629.29 8,033.30 1,595.99
Receipts
Curr ent tangible tax 20,482.75 20,551.33 (68.58)
Delinquent tax 465.52 465.52
Sales tax 1,475.37 1,475.37
Contr ibut ions by employees 7 ,591. 60 6,000.00 1,591.60
To t a 1 Receipts 30,015.24 28,026.70 1,988.54
Totals 39.644.53 36.060.00 3.584.53
Tree Maintenance Fund
Unencumbered cash balance, Jan-
uary 1, 1967 14,626.41 8,888.46 5,737.95
Receipts
Curr ent tangible tax 77.40 785.08 (707.68)
Delinquent tax 88.56 50.00 38.56
Sales tax 276.46 276.46
Total Receipts 442.42 1,111.54 ( 669 . 12)
Totals 15.068.83 10.000.00 5.068.83
Bond and Interest Fund
Unencumbered cash balance, Jan-
uary I, 1967 5,126.28 11, 139 .00 ( 6,012.72)
-4-
CITY OF SALINA
Sa 1 ina, Kansa s
Exhibit B (Contd.)
STATEMENT OF REVENUE, ACTUAL AND ESTIMATED
January 1 to December 31, 1967
Actual
Ac t ua 1 Estimated Over (Under)
Revenue Revenue Estimated
Bond and Interest Fund (Contd.)
Receipts
Current tangib Ie tax $ 642)636.40 $ 645,429.08 $ (2,792.68)
Delinquent tax 12,972.18 5,000.00 7,972.18
Current special assessment tax 515)892.66 601,050.00 (85 , 157 .34 )
Delinquent special assessment
tax 58,895.06 27,500.23 31,394.83
Accrued interest on bonds sold 1,712 .51 50,000.00 (48,287.49)
Special assessments 4,579.21 2,500.00 2,079.21
Transfer from Parking Meter
Fund 51, 143.69 5 1 , 143 . 69
Interest on investments 67,280.24 67)280.24
Sale of emergency warrants 80,000.00 80,000.00
Total Receipts 1,435 , 111.95 1,382,623.00 52 ,488.95
Tota Is 1.440 .238 .23 1. 393.762 .00 46.476.23
Gener a 1 and Specia 1 Improvements
Fund
Unencumbered cash ba lance) Jan-
uary 1, 1967 852 .51 852.51
Receipts
Totals 852.51 852.51
Flood Works and Levee Fund
Unencumbered cash balance, Jan-
uary 1, 1967 3 ,913 . 18 1.904.15 2,009.03
Receipts
Current tangible tax 18,332.88 18,413.25 (80.37)
Delinquent tax 223.08 100.00 123.08
Sales tax 638.60 638.60
Miscellaneous 25.00 25.00
Total Receipts 19 ,219 .56 19 , 151. 85 67.71
Totals $ 23.132.74 $ 21,056.00 $ 2.076.74
-5-
CITY OF SALINA
Sa 1 ina, Kansa s
Exhibit B (Contd.)
STATEMENT OF REVENUE, ACTUAL AND ESTIMATED
January 1 to December 31, 1967
Actua 1
Ac t ua 1 Estimated Over (Under)
Revenue Revenue Estimated
Socia 1 Security Fund
Unencumbered cash balance, Jan-
uary 1, 1967 $ 32,642.88 $ 2 1 ,415 .46 $ 11 , 227 . 42
Receipts
Current tangible tax 7,715.67 7,748.76 (33.09)
Delinquent tax 275.40 275.40
Sa Ie s tax 835.98 835.78 .20
Contributions by employees
and employer 58,594.30 45,000.00 13,594.30
Total Receipts 67 ,421.35 53,584.54 13,836.81
Totals 100.064.23 75.000.00 25.064.23
Employees' Retirement Fund
Unencumbered cash balance, Jan-
uary 1, 1967 50,014.94 34,347.80 15 ,667 . 14
Receipts
Current tangible tax 5,569.17 5,594.44 (25.27)
Delinquent tax 344.14 344 . 14
Sa les tax 1,057.76 1,057.76
Contributions by employees
and employer 40,030.06 42,000.00 (1 ,9 69 . 94)
Total Receipts 47 ,001. 13 48,652.20 (1,651.07)
Totals 97.016.07 83,000.00 14.016.07
Sanitation Fund
Unencumbered cash balance, Jan-
uary 1, 1967 19,298.63 6,186.49 13 , 112 . 14
Receipts
Service fees 143,000.00 135)000.00 8,000.00
Reimbursement of expenditure 117.13 117.13
Total Receipts 143 , 117 . 13 135 ,000 .00 8,117.13
Tota Is $ 162 0415.76 $ 141.186.49 $ 21,229.27
-6-
CITY OF SALINA
Sa 1ina, Kansas
Exhibit B (Contd.)
STATEMENT OF REVENUE, ACTUAL AND ESTIMATED
January 1 to December 31, 1967
Parking Meter Fund
Unencumbered cash balance, Jan-
Actual
Revenue
Estimated
Revenue
Ac t ua 1
Over (Under)
Estimated
1, 1967 ~ 26,763.86 $ 21. 110. 85 $ 5.653.01
Receipts
Parking meter revenue 79,044.57 75,000.00 4,044.57
Parking meter permits 7,965,00 7,000.00 965 .00
Reimbursement of expenditure 50.00 (50.00)
Interest 671.92 671.92
Total Receipts 87,681.49 82,050.00 5 ,631.49
Totals 114.445.35 103,160,85 11 t 2 84,.5.Q
Water and Sewage Fund
Unencumbered cash balance, Jan-
1, 1967
Adjustments
Prior year encumbrances
Investments
Adjusted unencumbered cash bal-
ance, January 1, 1967
Receipts
Water revenue
Sewage revenue
Miscellaneous income
Tapping service
Service charge - Sanitation
Department
Sanitation fees
Construction fund - Bond money
Refunds and miscellaneous
Interest on i.nvestments
Total Receipts
Totals
452,857.27
(4,785.24)
545,568.24
993,640.27
546,850"71
338,730.96
7,374.94
5,688.09
3,086.67
143,000.00
150,000,00
42,732 .39
31. 431. 76
-1,26~895 .52
$2.262,535.79
1:54 ,009.94
530,000.00
335,000.00
5,000.00
4,000.00
2)500.00
140,000,00
150,000,00
1,166,500.00
$1.320.509.94
839,630.33
16,850.71
3) 730.96
2,374.94
1,688.09
586.67
3,000.00
42,732.39
31. 431. 76
102,395.52
$942.025.85
-7-
CITY OF SALINA
Salina, Kansas
Exhibit B (Contd.)
STATEMENT OF REVENUE, ACTUAL AND ESTIMATED
January 1 to December 31, 1967
Actual
Actual Estimated Over (Under)
Revenue Revenue Estimated
Construction - Asphalt Resurfacing
Fund
Unencumbered fund balance, Jan-
uary 1, 1967 $ 69 ,941. 80 $ 38,900.00 $ 31.041.80
Receipts
Gas tax - Ouarterly payment 5,000.00 (5,000.00)
Gas tax - Surplus distribu-
tion 40,557.97 32)000.00 8,557.97
Interest on investments 2,595.80 2,595.80
Total Receipts 43 , 153 . 77 37,000.00 6,153.77
Totals $ 113.095.57 $ 75,900.00 $ 37.195.57
-8-
CITY OF SALINA
Salina, Kansas
Exhibit C
STATEMENT OF EXPENDITURES
COMPARED WITH BUDGET APPROPRIATIONS
January 1 to December 31, 1967
Actual
(Over) Under
Actual Budget Budget
General Operating Summary
Schedule
City Commission C-1 $ 28,515.26 $ 27,815.00 ($ 700.26)
City Manager C-2 31,474.32 28,224,00 (3,250.32)
City Clerk C-3 71,342.12 77,619,00 6,276.88
City Attorney C-4 13,654.00 14,195,00 541.00
Police Court C-5 7,723.81 7,578.00 (145.81)
City Building C-6 18,147.40 20,476.00 2,328.60
City Engineer C-7 61,881.53 67,331.00 5,449.47
Fire C-8 423,392 .48 392,650.00 (30,742.48)
Inspection C-9 25,898.07 34,549,00 8,650.93
Park C-10 69,531.71 67,703.00 (1)828.71)
Pol ice C-11 408,923.54 430,725.00 21,801. 46
Street C-12 179,712.59 192,707.00 12,994.41
Waste Disposal C-13 23,378 .71 28,992.00 5,613.29
Street Lighting C-14 69,066.33 70,000.00 933.67
Traffic Control C-15 54,242.87 34,476.00 (19,766.87)
Swimming Pools C-16 13,509.05 13,895.00 385.95
City Planning C-17 16,177.54 17,552.00 1,374.46
Insurance and Co t ingenc ie s C-18 95,440.47 88,800.00 (6) 640 ,47)
Band C-19 11,750,00 11,750.00
Cemetery C-20 17,442,68 18,033.00 590.32
General Improvem C-21 16,287.15 16,042.00 (245.15)
Memorial Hall C-22 11,871.22 8,228.00 (3,643 .22)
Public Health C-23 33,812.00 33,812.00
Industrial Deve1 C-24 23,087.81 35.000.00 11.912,19
Totals 1. 726.262.66 1. 738,152 .00 11 J 88 9 .34
Noxious Weeds Fund
Personal Service
Salaries - Reg 1ar employees,
other depart ents 2,578.71 3,000.00 421.29
Contractual Serv'ces
Repair - Machi ery and equipment 851.83 1,000.00 148.17
Repair - Motor vehicle tires and
tubes 74.46 200.00 125.54
-9-
CITY OF SALINA
Salina, Kansas
STATEMENT OF EXPENDITURES
COMPARED WITH BUDGET APPROPRIATIONS
January 1 to December 31, 1967
Actual
Noxious Weeds Fund Contd.)
Materials and Sup lies
Chemicals, drug, and supplies
Motor vehicle f e1 and lubricants
Machinery and e uipment parts
Motor vehicle t[res and tubes
$
825.00 $
288.56
18.62
Totals
4,637.18
Firemen's Pension F~nd
Sundry Expenditures
Pensions paid
Refunds
Reserve
16,610.00
1, 088 . 72
i
Totals I
Policemen's pensionl Fund
Sundry Expenditur~s
Pensions paid
Refunds
Reserve
17,698 . 72
25,830.32
2,211.02
,
I
I
I
Tree Maintenance Fu~d
Personal Services'
Salaries - Emplhyees, other
departments !
Contractual servi~es
Repair - Machin ry and equipment
Removal and tre tment of trees
Materials and Supplies
Chemicals
Capital Outlay
Machinery and enuipment
I
i
Totals
28,041.34
7,411 .65
43 6 . 70
425.00
$
Totals
8.273.35 $
Exhibit C (Contd.)
Budget
500.00 ($
500.00
300.00
100.00
5.600.00
14,085.00
1,000.00
10,000.00
25,085.00
24,060.00
2,000.00
10,000.00
36,060.00
3,400.00
650.00
4,500.00
750.00
700.00
10.000.00
Actual
(Over) Under
Budget
325.00)
211 . 44
300.00
81.38
962.82
(2,525.00)
(88.72)
10,000.00
7.386.28
(1,770.32)
(211.02)
10,000.00
8.018.66
(4,011.65)
213 .30
4,075.00
750.00
700.00
$ 1,726.65
-10-
CITY OF SALINA
Salina, Kansas
Exhibit C (Contd.)
STATEMENT OF EXPENDITURES
COMPARED WITH BUDGET APPROPRIATIONS
January 1 to December 31, 1967
Bond and Interest F nd
General bond prinfipal
General bond inteFest
Improvement bond principal
City share
Property owner hare
Improvement bond nterest
City share
Property owner
Interest on bonds
Refunds
Fiscal agency
issued
Totals
cO~ission and postage
I
Flood Works and Lev~e Fund
Personal Servicesl
Salaries - Regu ar employees
Contractual Servi es
Traveling expen e
Insurance - Mot r vehicles
Group insurance
Light and power service
Repair - Machinbry and equipment
I
Repair - Tires nd tubes
Other professio al services
Other contractu 1 services
Materials and Sup lies
Expendable tool
Chemicals and dugs
Motor vehicles Fuel and
lubricants
Motor vehicles ~ License tags
Other operatingl supplies
Cement and cemert products
!
Ac tua1
$ 202,000.00
118,304.47
244,485.60
593,514.40
59,928.50
157,343.68
14,259.12
1,775.15
1. 391. 610.92
14,756.16
286.84
977 .81
39.00
6.00
120.00
13 .17
1,320.50
727.97
80.00
78.69
Budget
$ 202,000.00
68,495.09
246,235.60
591,764.40
59,545.57
143,646.61
80,074.50
2,000.23
1.393.762.00
14,521.00
50.00
265.00
17 5 .00
400.00
1,700.00
20.00
100.00
200.00
50.00
1,125.00
800.00
100.00
200.00
100.00
Actual
(Over) Under
Budget
$
(49,809.38)
1,750.00
(1,750.00)
(382.93)
(13,697.07)
80,074.50
(14,259.12)
225.08
2,151.08
(235.16)
50.00
(21. 84)
175.00
400.00
722.19
(19.00)
94.00
80.00
36.83
(195.50)
72 .03
20.00
121.31
100.00
-11-
CITY OF SALINA
Salina, Kansas
Exhibit C (Contd.)
STATEMENT OF EXPENDITURES
COMPARED WITH BUDGET APPROPRIATIONS
January 1 to December 31, 1967
Actual
(Over) Under
Actual Budget Budget
81. 90 $ 100.00 $ 18.10
27.45 50.00 22.55
216.60 300.00 83.40
560.05 800.00 239.95
19.292.14 21.056.00 1. 763.86
Flood Works and Levre Fund (Contd.)
Materials and Sup lies (Contd.)
Motor vehicles Tires and tubes $
Paint and paint~ng supplies
Sand, gravel, r~ck, and chat
Capital Outlay
Machinery and e uipment
Totals
Social Security Fun
Sundry Expenditur
Social security
Budget credit -
in excess of
s
remitted
Reimbursed expense
mount budgeted
82,744.23
(7,744.23)
75,000.00
(13,594.30)
69.149.93
13,594.30
5.850.07
Totals
75.000.00
Employees' Retireme t Fund
Sundry Expenditur s
Employees' reti ement - Remitted
to state
Refunds
58, 771. 53
99.80
58.871.33
83,000.00
24,228.47
( 99.80)
24.128.67
Totals
83,000.00
Sanitation Fund
Personal Services
Salaries - Regular employees
Overtime for holidays and
miscellaneous
Contractual Servi es
Telephone and tf1egraPh
Traveling expenses
Postage
Printing office forms
Insurance - Mot~r vehicles
Insurance - Social security
Employees' reti ement
I
96,002.90
(3,710.90)
92,292.00
3,148.00
3,148.00
447.29
530.00
400.00
100.00
10.00
450.00
650.00
3,700.00
4,000.00
(47.29)
(430.00)
10.00
(231.55)
23.52
(301. 43)
1,306.12
681.55
626.48
4,001.43
2,693.88
-12-
CITY OF SALINA
Salina, Kansas
Exhibit C (Contd.)
STATEMENT OF EXPENDITURES
COMPARED WITH BUDGET APPROPRIATIONS
January 1 to December 31, 1967
Actual
(Over) Under
Budget
Actual
Budget
Sanitation Fund (Contd.)
Contractual Services (Contd.)
Group insurance
Water service
Repair - Machin~ry and equipment
Repair - Tires ~nd tubes
Repair - Radio repair and mainte-
$
1,855.66 $
171 . 42
4,724.83
123.25
1,980.00
180.00
2,000.00
200.00
$ 124.34
8.58
(2,724.83)
76.75
nance
290.00
2,578.75
185.00
5,705.28
5,177.38
(290.00)
(128.75)
(85.00)
(205.28)
(677.38)
Laundry and tow~l service
,
Medical service~
I
Billing and admJnistration charges
Workmen's compepsation
Materials and Sup~lies
Expendable tool~
Office SUPPlieSt'
Books and perio icals
Janitor and toi et supplies
Motor vehicles Fuel and
lubricants
Motor vehicles i License tags
Other operating!supplies
Electrical and lighting parts
Lumber and lumber products
Motor vehicles ~ Tires and tubes
Paint and paint,ng materials
Sundry Expenditur s
Refunds
Totals I
Parking Meter Fund II
Personal Services
Salaries - Regular employees
Contractual Services
Traveling expens~
Automobile use ai110wance
2,450.00
100.00
5,500.00
4,500.00
455.10
198.18
63.00
350.00
100.00
25.00
10.00
(105.10)
(98.18)
(38.00)
10.00
5,984.15
550.00
406.80
5,000.00
600.00
350.00
25.00
25.00
200.00
50.00
(984.15)
50.00
(56.80)
25.00
15.28
(14.99)
43.42
9.72
214.99
6.58
50.00
50.00
(5.238.62)
133.683 .62
128,445.00
16,440.21
19,850.00
3,409.79
50.00
450.00
50.00
450.00
-13-
CITY OF SALINA
Salina, Kansas
Exhibit C (Contd.)
STATEMENT OF EXPENDITURES
COMPARED WITH BUDGET APPROPRIATIONS
January 1 to December 31, 1967
Actual
(Over) Under
Budget
Actual
Budget
Parking Meter Fund (Contd.)
Contractual Serv~ces (Contd.)
Printing office supplies
Insurance - Motor vehicles
Group insurance
Repair - Machinery and equipment
Other contractu~l services
Materials and Supplies
Expendable tool~
Office supplies
Motor vehicles ~ Fuel
,
Motor vehicles ~ License tags
Wearing apparell
Other operating, supplies
Motor vehicles t Tires and tubes
Machinery and e~uipment parts
Parking meter Pfrts
Capital Outlay ,
Equipment
Parking meters
Bond and intere$t fund transfer -
,
Off-street patking issue
I
i
$
88.00 $
45.30
100.00
$ 12.00
(45.30)
400.00
(112.20)
(162.00)
400.00
112.20
212.00
50.00
13 .30
64.08
116.16
12.50
540.05
91. 57
40.03
25.00
25.00
11.70
(39.08)
(116.16)
(12.50)
( 240 . 05)
208.43
(40.03)
100.00
45.19
300.00
300.00
100.00
300.00
254.81
325.00
1 , 089 . 98
400.00
300.00
75.00
(789.98)
51, 143.69
70.588.88
51,150.00
73,800.00
6.31
3,211.12
Totals
Water and Sewage FuJd
Water supply expe4se
Softening and tre~tment expense
Pumping expense '
Distribution expe1se
Customers' accoun ing and collection
Administrative an general expense
Sewage treatment nd collection
,
expense
Bond principal
17,240.47
13 6 , 359 . 44
47,618.44
69,764.47
92,470.53
89,307.56
13,528,00
153,621.00
48,994.00
91,240.00
103,264.00
90,232.00
(3,712.47)
17,261.56
1,375.56
21,475.53
10,793.47
92 4 , 44
118,917.14
115,000.00
136,485.00
115,000,00
17,567,86
-14-
-I
CITY OF SALINA
Salina, Kansas
Exhibit C (Contd.)
STATEMENT OF EXPENDITURES
COMPARED WITH BUDGET APPROPRIATIONS
January 1 to December 31, 1967
Actual
(Over) Under
Actual Budget Budget
Water and Sewage FL\nd (Contd. )
Bond interest $ 107,957.25 $ 107,670.00 ($ 287.25)
Payment to sanitaltion fund 143,000.00 140,000.00 (3,000.00)
Construction fund bond money 150,000.00 100,000.00 (50,000.00)
Capital expendituires 91,012.10 100,000.00 8,987.90
Refunds and misce;llaneous 44,330.50 ( 44, 330.50)
Totals 1.222.977.90 1,200.034.00 (22.943.90)
Construction - Asph~lt Resurfacing
Fund
Expenditures I
Street resurfac~ng 25,603.22 75,900.00 50,296.78
Totals $ 25,603.22 $ 75,900.00 $50,296.78
-15-
-,
CITY OF SALINA
Salina, Kansas
STATEMENT OF RECEIPTS, EXPENDITURES,
AND UNENCUMBERED FUND BALANCE
Non-Budgeted Funds
January 1 to December 31, 1967
Construct~on Fund
Flood colntro1
Park improvements
Airport construction
Job 453,! streets
Job 452,1 Westport Exchange
Job 460-~1, street improvements
Job 470,1 streets
Job 463" streets
Job 475,i streets
Job 476, I sidewalks
Job 480, streets
Job 481, streets
Job 486, sidewalks
Library ponds
City-Courty building
Parks - Jarvis Lake
Studies .nd surveys
Sidewa1k$
Community Shelter plan
November! 1965, bond proceeds
Novemberj 1966, bond proceeds
Novemberj 1967, bond proceeds
Total
Unencumbered
Fund Balance
1-1-67
$ 32,047.63
30,374.30
9,301.94
3,271.28
738.49
7,128.78
520.51
646,410.00
1,068,816.94
145,529.00
17,000.00
3,310.85
42,496.77
13 , 898.57
$2,020,845.06
Receipts
$
806.86
14,330.99
6,678.03
1,694.88
45,865.81
54,063.70
511 .32
121,448.57
68,385.80
73,069 .15
31,405.00
11,036.55
1,306.80
480,000.00
$910,603.46
Unencumbered
Fund Balance
Expenditures Balance Transfers 12-31-67
$ 297.50 $ 31,750.13 $ $ 31,750.13
9,531,72 20,842.58 20,842.58
99.38 10,009.42 10,009.42
25,005.65 (7,403.38) 7,403.38
2,465.36 (1, 72 6.87) 1,726.87
16,119.63 (2,312.82) 2,312.82
331.36 1,884.03 (1,884.03)
32,803.11 13,062.70 13,062.70
51,758.49 2,305,21 2,305.21
9,837.01 (9,325.69) (9,325.69)
101,987,42 19,461,15 19,461.15
53,026,63 15,359.17 15,359.17
912.56 (912.56) (912.56)
367,318.83 279,091.17 279,091.17
563,189.47 505,627,47 505,627.47
137,617.94 80,980.21 80,980.21
5,596.65 42,808.35 500.00 43,308.35
1,013.09 2,297.76 2,297.76
10,536,55 500.00 (500.00)
40,000.00 3,803.57 3,803.57
13 , 898 . 57 13 ,898 .57
438,412.24 41,587,76 (9,559.04) 32,028.72
$1,867.860.59 $1,063.587.93 $ $1,063,587.93
Exhibit D
-16-
CITY OF SALINA
Salina, Kansas
Exhibit D (Contd.)
STATEMENT OF RECEIPTS, EXPENDITURES,
AND UNENCUMBERED FUND BALANCE
Non-Budgeted Funds
January 1 to December 31, 1967
-17-
CITY OF SALINA
Salina, Kansas
Exhibit D (Contd.)
STATEMENT OF RECEIPTS, EXPENDITURES,
AND l~ENCUMBERED FUND BALANCE
Non-Budgeted Funds
January 1 to December 31, 1967
Central Garage Fun~
Unencumbered fun balance,] anuary 1, 1967
Receipts I
Reimbursement 9f expenditures
Total Recei8ts and Beginning Balance
Expenditures
Personal S ervicles
Salaries - R~gu1ar employees
Contractual Services
Telephone an~ telegraph
Insurance - Mptor vehicles
Gas service I
Light servicei
Repair - Buil~ings
Laundry and t~wel service
Materials and S~pplies
Expendable tobls
Office supplij:!s
Janitor and tbilet supplies
Motor vehicles - Gasoline and oil
Other operating supplies
Machinery and equipment parts
Motor vehicle parts
Welding materials
Sundry Expendit$res
Office supplhs
Capital Outlay
Garage equipm~nt
I
Total Expend~tures
Unencumbered FundiBalance, December 31, 1967
$26,562.33
318.83
4,995,51
480 , 43
255.60
140,62
261.31
12.40
209,95
39.58
29,722.17
254,75
28,494.82
2,324.53
228.18
2,875,98
1, 462 .75
,
Cemetery Endowment 1und
Unencumbered fund balance,
Adjustment for iIT estments
Adjusted unencumb red fund
Receipts
Perpetual care ~eposits
Unencumbered Fund iBa1ance, December 31, 1967
I
,
January 1, 1967
balance, January 1, 1967
$ 23,897.50
102,344.04
126,241. 54
98,639.74
27.601.80
38.42
20,724.12
20,762.54
350.00
.L21.112.54
-18-
CITY OF SALINA
Salina, Kansas
STATEMENT OF RECEIPTS, EXPENDITURES,
AND UNENCUMBERED FUND BALANCE
Non-Budgeted Funds
January 1 to December 31, 1967
Civil Defense Fund!
Unencumbered fun4 balance, January 1, 1967
Receipts
Appropriations - City and County
Matching funds !from State
Reimbursement f expenditure
Total Recei ts
Total eceipts and Beginning Balance
Expenditures
Personal Services
Salaries - Regular employees
Contractual Serrices
Automobile us!e allowance
Telephone andl telegraph
Traveling exp~nse
Postage I
Printing e forms
Insurance tor vehicles
Repairs - Mac inery and equipment
Repairs - Rad'o equipment
Other contrac~ual services
Materials and Shpplies
I
Office suppli~s
Motor vehicles - Fuel and lubricants
Motor vehic1ep - License tags
Other operati g supplies
Machinery and equipment parts
Motor vehicle parts
Other repairs and maintenance
Capital Outlay
Equipment ,
Total Expend~tures
Unencumbered Fund Balance, December 31, 1967
Mausoleum Trust Fun
Unencumbered fund balance, January 1, 1967
Unencumbered Fund Balance, December 31, 1967
Exhibit D (Contd.)
$16,000.00
11, 615 .06
176.01
15,683.94
403.38
2,001.84
781. 47
16.90
76.25
165.08
101.72
127.26
813 .00
114.33
75.45
45.00
180.50
637.43
8.82
79,39
6,152.25
$ 1,500.23
27,791.07
29,291.30
27,464.01
1.827.29
$
280.00
280.00
-19-
CITY OF SALINA
Salina, Kansas
STATEMENT OF RECEIPTS, EXPENDITURES,
AND UNENCUMBERED FUND BALANCE
Non-Budgeted Funds
January 1 to December 31, 1967
Mausoleum Endowmen
Unencumbered fun
Adjustment for i
Adjusted unencum
Fund
balance,
vestments
ered fund
January 1, 1967
balance, January 1, 1967
Unencumbered Fun Balance, December 31, 1967
,
I
Street Machinery Fynd
Unencumbered fund balance, January 1, 1967
Receipts
Interest I
Transfer from general Fund
Total ReceiAts
Total :eceiPts and Beginning Balance
Expenditures
Capital Outlay
Machinery and equipment
,
Unencumbered Fundi Balance, December 31, 1967
Cultural Arts Fund I
Unencumbered fundi balance, January 1, 1967
Receipts i
Other appropria~ions and grants
Total R~ceipts and Beginning Balance
Expenditures I
Personal serViC~S
Salaries - Re ular employees
Contractual Ser ices
Telephone and. telegraph
Printing offi~e forms
Other contractual services
Materials and S+pplies
Office SUPPli~' s
Sundry Expendit res
Organizationa dues
Capital Outlay
,
Furniture andlfixtures
Total Expend1tures
I
Unencumbered Fund IBalance, December 31, 1967
Exhibit D (Contd.)
$ 937.50
5,000.00
875.00
54.50
96.93
235.10
109.82
35.00
55.10
$
593.08
16,014.09
16,607.17
16,607.17
44,555.28
5,937.50
50,492.78
4,584.75
45.908.03
1, 500 .00
1,500.00
1, 461 .45
$ 38.55
- 20-
CITY OF SALINA
Salina, Kansas
I
I
I
Airport Fund I
Unencumbered fund
Receipts
Reimbursement
STATEMENT OF RECEIPTS, EXPENDITURES,
AND UNENCUMBERED FUND BALANCE
Non-Budgeted Funds
January 1 to December 31, 1967
balance, January 1, 1967
,
df expenditures
~eceipts and Beginning Balance
Total
Expenditures
Contractual Serfices
Telephone andrtelegraPh
Insurance - B ildings
Gas service
Light servicel
Water servicel
Other profess~onal services
Materials and S~pplies
Books and per~odicals
Other operati~g supplies
Total Expend~tures
Unencumbered Fund Balance, December 31, 1967
Ambulance Fund
Unencumbered fund balance, January 1, 1967
Receipts I
Ambulance fees I
Total R~ceipts and Beginning Balance
I
Expenditures '
Personal Servic~s
Salaries - Re~ular employees
I
I
Unencumbered FundlBalance, December 31, 1967
i
I
Exhibit D (Contd.)
$
45.75
1,916.00
292 .44
1,760.20
254.52
42 7 . 42
$
1,681. 51
35.00
6.61
3,968.00
5,649.51
4.737.94
911 .57
10,000.00
26.134.54
36,134.54
26,283.94
$ 9.850.60
-21-
CITY OF SALINA
Salina, Kansas
C~SSIFIED STATEMENT OF RECEIPTS, DISBURSEMENTS,
AND B1LANCES OF CASH, COMPOSITION OF ENDING CASH BALANCE
January 1 to December 31, 1967
Fund ~
Budgeted Funds
Genera 1 Operatingl
Noxious Weeds I
Firemen! s Pensionl
Policemen's Pensibn
T M. t- I
ree a~n"enance,
Bond and Interestl
General and Speci~l Im-
provements I
Flood Works and L~vee
Socia 1 Security
Employee's Retirerent
Sanitation I
,
Parking Meter i
Water and Sewage I
Construction - ASfha1t
Resurfacing
Total Budgeted Funds
Non-Budgeted Funds
Construction
Clearing accounts
CeI:'.tral Garage
Cemetery Endo1A7ffien~:
Civil Defense I
Mausoleum Trust I
Mausoleum Endowme1..t
Street Machinery
Cultural Arts i
A. I
~rpor t I
Ambulance
Total Non-Budg1ted
Funds
Totals
Cash and
Investments
1-1-67
$
225~585.69
638.67
10,953.32
9,629.29
14,626.41
5,126.28
Cash
Receipts
$1,753,528.22
5,554.20
17,590.83
30,015.24
442.42
1,435,111, 95
19,219.56
67,421,35
47,001.13
143, 117 . 13
87,681,49
1,268,895.52
43,153.77
4,918,732.81
910,603.46
24,892.78
102,344.04
350.00
27,791.07
5,937.50
1,500.00
3,968.00
26,134.54
1 , 103 ,521, 39
Cash
Disbursements
$1,724,532.99 $
3,812 . 18
17 , 698 . 72
28,041. 34
8,273.35
1,391,610.92
19,187 .55
82,744.23
58,871.33
172,370.85
70,743.48
1,210,972.45
29,362,89
4,818,222.28
1,866,084.58
30,187.85
100,643.68
27,277 .88
1,461.45
4,839.44
26,283.94
2,056,778.82
Exhibit E
Cash and
Investments
12-31-67
254,580.92
2,380.69
10,845.43
11,603. 19
6,795.48
48,627.31
852.51
5,445.19
17,320.00
38,144.74
29,056.34
43,856.47
1,066,628.77
87,492.35
1,623,629.39
1,065,363.94
6,120.50
30,105.53
21, 112 .54
2,020.92
280.00
16,607.17
50,492.78
38.55
911,57
9,850.60
$3.679f280.39 $6.022.254.20 $6,875.001.10 $2.826.533.49
1,202,904.10
-22-
852.51
5~413.18
32,642.88
50,014.94
58,310.06
26,918.46
1,008,705.70
7h701.47
1,523~18.86
2,020,845,06
11,415,57
28,405 . 17
20,762.54
1,507.73
280.00
16,607.17
44,555.28
1,783.01
10,000.00
2,156,161.53
CITY OF SALINA
Sa Una, Kansas
Exhibit E (Contd.)
c~SSIFIED STATEMENT OF RECEIPTS, DISBURSEMENTS,
AND B4LANCES OF CASH, COMPOSITION OF ENDING CASH BALANCE
January 1 to December 31, 1967
Available Cash and Investments
The First Nation 1 Bank and Trust Company
The Planters State Bank
The National Ban of America
The Fi.rst State ~ank
Investments - Exhlibit K
Water and Sewage :Department petty cash
Cash and
Investments
12-31-67
Total Ca
and Investments
$ 383,775.57
687,863.56
427,154.00
101,157.91
1,225,082.45
1,500.00
$2.826.533.49
-23-
-I
,
CITY OF SALINA
Sa 1ina, Kansa s
Exhibit F
POLICE COURT
SUMMARY OF ASSESSMENTS, DISBURSEMENTS,
AND UNCOLLECTED CASE BALANCES
January 1 to December 31, 1967
I
i
Uncollected Case Balances,
January 1, 1967 I
Year 1966
and Prior Year 1967
Tota 1
$3,815,50 $
$ 3.815.50
Assessments
Year 1966 fines a sessed in 1967
Year 1967 fines a sessed
Year 1967 parking violations assessed
Total Assessme_ts
1,536.00 1,536.00
68,384.50 68,384.50
29,070.30 29,070.30
1,536.00 97,454.80 98,990.80
5,351.50 97,454.80 102,806.30
Beginning Balance a d Assessments
Disbursements
Cash collected an
Fines worked out
Fines suspended,
Total Disburse
remitted to City Clerk
3,606,50 86,754.30 90,360.80
437.50 437.50
797.00 3,707.00 4,504.00
4,403.50 90,898.80 95,302.30
$ 948.00 $ 6.556.00 $ 7.504.00
ismissed, or appealed
ents
Uncollected Case Ba ances,
December 31, 1967 I
I
- 24-
CITY OF SALINA
Salina, Kansas
STATEMENT OF BONDS OF INDEBTEDNESS,
TEMPORARY NOTES, AND NO-FUND WARRANTS
December 31, 1967
,
Bonds of Indebtedness
Date of
Issue
Ser!es Purpose of Issue
Pl72
A174
S175
P176
Sl77
FL178
P179
S180
S181
P182
P183
P184
P185
FLl86
S187
P188
P189
OFP190
P19l
Pl92
FLl93
P194
P195
8196
P197
P198
P199
LB200
CB201
P202
PK203
P204
P205
G206
Cur~, gutter, paving
Aiqjlor t
Sew$ge disposal
Curl!>, gutter
Sew~rs and pumping station
F10c>d control
Curb~ gutter, paving
sew~rs and pumping station
Sew r s
Cur> gutter, paving
pav~ng
Cur~. gutter, paving
Cur~, gutter~ paving
Fl09d control
Wat4r and sewage issue of 1961
San~tary sewers
cur~, gutter, paving
Str et improvements
Off1street parking
Str~et improvements
Street improvements
F10dd control
Str€jet improvements
Str~et improvements
Latsra 1 sewers
I
Str~et and sewer improvements
Strelet improvements
Street and sewer improvements
Libr~rY
Sa1i e County-City building
Stre t and sewer improvements
Park
Strert improvements
Strert improvements
AirPrrt: Park
I Tota Is
11-1-56
3-1-57
7-1-57
11-1-57
11-1-57
5-1-58
11-1-58
11-1-58
12-1-58
12 -1-59
12-1-59
11-1-60
11-1-60
5-1-61
7-1-61
11-1-61
11-1-61
11-1-61
11-1-62
11-1-62
11-1-62
11-1-63
11-1-63
11-1-63
11-1-63
11-1-64
11-1-65
11-1-65
11-1-65
11-1-66
11-1-66
11-1-66
11-1-67
11-1-67
12-1-67
Interest Rate
Percentage
3
2.75 - 3
3 - 4
3 - 3.5
3 - 3.5
2 - 3
2,875 - 2.75
2,875 - 2.75
3,375 - 4
3,375 4
3.375 - 4
2,75 - 3.5
2..75 - 3.5
3 - 3.5
3..25 - 5
2..75 - 3
2..75 3
2,75 - 3.5
2,5 - 3
2.5 - 3
2,5 - 2.75
2.875 - 3,5
2.875 - 3,5
2,875 - 3.5
2.875 - 3.5
2.75 - 3.5
3,25 - 3.375
3.25 - 3,3
3.25 - 3.375
3.75 - 5
3.75 - 5
3.75 - 5
3.7 - 4 - 4.25
3.7 - 4.25
4.21
Exhibit G
CITY OF SALINA
Salina, Kansas
Exhibit G (Contd.)
STATEMENT OF BONDS OF INDEBTEDNESS,
TEMPORARY NOTES, AND NO-FUND WARRANTS
December 31, 1967
Temporary Notes
Interest Issued or Paid or
Note Date of 'Rate Payable Balance Renewed Renewed Balance
Number Issue ll'ercent to 1-1-67 1967 1967 12-31-67
PT- 75 11-15- 65 3050 Bearer $116,847.95 $ $116,847.95 $
PT-75 8-29-66 4025 Bearer 67,632.05 67,632.05
PT-76 4-4- 66 3075 Bearer 114,100.00 114,100.00
PT-76 9-19-66 14.25 Bearer 28,123.64 28,123.64
PT= 77 6-27-66 14.00 Bearer 75,649.50 75,649.50
PT- 78 11- 21- 66 4.00 Bearer 17,062.00 17,062,00.
PT-79 4- 3 - 67 '4.00 Bearer 45,865.11 45,865.11
PT-80 ]-24-67 4.00 Bearer 54,063.70 54,063.70
PT-8l 10- 2-67 4.00 Bearer 121,448.67 121,448.67
PT-8l 10-23-67 4.00 Bearer 68,385.80 68,385,80.
Totals 419,415.14 289,763.28 419,415.14 289,763.28
Totals
.50 Order
No. 949 36,000.00 36,000.00.
.00 Order
No. 7'13-7 80,000.00 80,000.00
$ 36,000.00 $ 80.000.00 $ 36,000.00 $ 80,000.00
No-Fund Warrants
A 11-26-65
B 11- 20- 6 7
- 26-
CITY OF SALINA
Salina, Kansas
Exhibit H
RECONCILEMENT OF FISCAL AGENCY ACCOUNT
December 31, 1967
Balance with F isca Agen.cy, January 1, 1967 $ 6,013.32
Remittances
Matured bonds $1,155,000.00
Interest coupons 443 , 247 . 27
Commissions and ~ostage 2,061. 78 1, 600,309 .05
Total Remittances and Beginning Balance 1,606,322.37
Returns
Cancelled bonds 1,155,000.00
Interest coupons paid 442,296.19
Commissions and postage retained 2,061,78 1,599,357.97
Balance With FiscaI Agency, December 31, 1967 $ 6.964.40
- 27-
CITY OF SALINA
Salina, Kansas
Exhibit H (Contd.)
RECONCILEMENT OF FISCAL AGENCY ACCOUNT
December 31, 1967
Analysis of Balancel, December 31, 1967
,
pate Date Coupon Bond
Bond Series I sued Due Number Number Detail Amount
FL-178 5 1-58 3-1-67 17 338, 352-360 10 @ $12.50 $ 125.00
FL-178 ll- 58 3-1-67 17 616- 621 6 @ 15.00 90.00
FL-178 5 1-58 3-1-67 17 622-627 6 @ 15.00 90.00
FL-178 5 1-58 9-1-67 18 338, 352-360 10 @ 12.50 125,00
FL-178 51-1- 58 9-1-67 18 606 1 @ 15.00 15.00
FL-178 51-l~ 58 9-1- 67 18 608-610 3 @ 15.00 45.00
FL - 17 8 51-1- 58 9-1-67 18 616-621 6 @ 15.00 90.00
FL-178 1 9-1-67 18 622- 627 6 @ 15.00 90.00
51-1- 58
I 96-100 16.88 84.40
S-181 112-1-59 6-1-67 15 5 @
P-182 112-1- 59 12-1-67 16 901- 910 10 @ 16.87 168.70
P-183 *-1- 59 12-1-67 16 173-177 5 @ 16.87 84.35
P-183 12-1-59 12-1-67 16 343-402 60 @ 18.75 1,125.00
P-185 1jl-1-60 5- 1- 67 13 434-443 10 @ 16.25 162.50
P-185 111-1-60 11-1-67 14 434-443 10 @ 16..25 162.50
FL-186 ~-1- 61 3-1-62 1 953-958 6 @ 29.17 175.02
FL-186 I 9-1-62 2 953-958 6 @ 17,,50 105.00
5-1-61
FL-186 ~~ 1- 61 3-1-63 3 953-958 6 @ 17,,50 105.00
FL-186 ~~1-6l 9- 1- 63 4 953-958 6 @ 17 ,,50 105.00
FL-186 .-1-61 3-1-64 5 953-958 6 @ 17.50 105.00
I
FL-186 5-1- 61 9-1-64 6 953-958 6 @ 17.50 105.00
FL-186 r-61 3-1-65 7 953-958 6 @ 17.50 105.00
FL-186 -1-61 9-1-65 8 953- 958 6 @ 17.50 105.00
FL-186 -1-61 3-1-66 9 953-958 6 @ 17.50 105.00
FL-186 -1-61 9-1-66 10 953-958 6 @ 17.50 105.00
FL-186 ~~ 1- 61 3-1-67 11 953-958 6 @ 17,50 105.00
FL-186 ~ 1- 61 9-1- 67 12 613- 614, 625- 632 10 @ 15.00 150.00
FL-186 ~~1-61 9~ 1- 67 12 788-797 10 @ 16.25 162.50
FL-186. -1-61 9- 1- 67 12 953-958 6 @ 17.50 105.00
P-189 1-1-61 11-1-67 12 561-565 5 @ 17.50 87,,50
OF'P-190 .1-1~62 11-1-67 10 949-960 12 @ 13.75 165.00
OFP~ 190 1-1~ 62 11-1-67 10 975-994 20 @ 14.38 287.60
OFP-190 1-1-62 11-1-67 10 1046-1060 15 @ 14.38 215.70
P-l91 1-1-62 11-1- 67 10 408-412 5 @ 15,,00 75,00
FL-193 1-1-63 11-1-67 8 107~ III 5 @ 14.38 71.90
- 28-
CITY OF SALINA
Sal ina, Kansas
Exhibit H (Contd.)
RECONCILEMENT OF' FISCAL AGENCY ACCOUNT
December 31, 1967
Analysis of Balancel' December 31, 1967 (Contdo)
I
pate Date Coupon Bond
Bond Series lis sued Due Number Number Detail Amount
FL-193 In -1- 63 11-1-67 8 183-187 5 @ $15,63 $ 78.15
.P-194 1'1-1- 63 5-1- 67 7 224-233 10 @ 14.37 143,70
P-194 111-1-63 11-1-67 8 224-233 10 @ 14.38 143 . 80
P-194 111-1-63 11-1-67 8 321-334 14 @ 14.38 201.32
P-194 11- 1- 63 11-1-67 8 896-905 10 @ 15,63 156.30
P-194 11-1- 63 11-1-67 8 935- 939 5 @ 15,63 78,15
P-195 11-1- 63 11-1-67 8 255-264 10 @ 14.38 143,80
P-195 "1-1-63 11-1-67 8 566 1 @ 14.38 14.38
.P-l97 1-1-64 5-1-67 '5 34 1 @ 68..75 68.75
P- 197 ~1-l-64 11-1-67 6 34 1 @ 68..75 68.75
P-198 ~l-l- 65 5-1- 67 3 52 1 @ 84.38 84.38
LB-200 41-1-65 5-1- 67 3 130 1 @ 84..38 84,38
LB-200 ~1-1-65 11-1-67 4 130 1 @ 84.37 84.37
CB-201 r-1-66 5-1- 67 1 163 1 @ 95.00 95.00
CB=201 " 1-1-66 11-1- 67 2 163 1 @ 95.00 95,00
PK-203 ~1-1-66 5-1-67 1 16 1 @ 93.75 93,75
PK-203 r-I-66 11-1-67 2 16 1 @ 93.75 93,75
Water and Sewage -1-61 2-1-67 11 2378 1 @ 18.00 18.00
Water and Sewage -1-61 2-1-67 11 2395 1 @ 18.00 18.00
Water and Sewage t-1-61 8-1-67 12 2296-2305 10 @ 18.00 180,00
Water and Sewage ~-1-61 8-1-67 12 2395 1 @ 18.00 18.00
Total $6.964.40
-29-
City Buildings, Equipment, etc.
Buildings and contents -
Blanket po licy
Municipal Airport I
Buildings and coltents -
Blanket po licy
,
!
Miscellaneous
Memorial Hall
Vehicles
i
1
li~bility
Owners', Landlordsj, and
Tenants' Liabiliy Policy -
Kenwood Park Graqdstand
Steam Boilers
Workmen1s Compensa ion
Schedule Liability
Bodily inj ury
Property damage
CITY OF SALINA
Salina, Kansas
INSURANCE IN FORCE
December 31, 1967
Type of Coverage
Fire and lightning,
extended coverage,
vandalism and ma-
lic ious mischief
Fire and lightning,
extended coverage,
vandalism and ma-
licious mischief
Bodily injury
Bodily inj ury
Property damage
Fire, lightning, and
transportation
Theft and combined
additional coverage
Bodily injury
Property damage
Explosion - Each accident
City Hall, Police
Building, and Memorial
Hall
Filter Building, Fire
Stations, Park Depart-
ment Building, and Sew-
age Disposal Plant
Co- In-
surance
9070
90%
Exhibit I
Amount of
Coverage
$
2,414,000.00
106,000.00
25/300,000.00
100/300,000.00
50,000.00
Schedule
25/100,000.00
5,000.00
100,000.00
25,000.00
25,000.00
100/300,000.00
50/50,000.00
-30-
Money and Securit
Depositors' Forgery Bond
Public Employees' Bllanket Bond
,
Scheduled property,1 Floater
CITY OF SALINA
Salina, Kansas
Exhibit I (Contd.)
INSURANCE IN FORCE
December 31, 1967
Co- In-
Amount of
Coverage
Type of Coverage
surance
Inside premises
Outside premises
$
25,000.00
25,000.00
10,000.00
10,000.00
Police cameras
205.00
-31-
Name:
Robert M, Stark
Carl R. Rundquist
William W. Yost
G, N. Waddell
Charles W. Casebeer
Norris Olson
D. L Harrison
Ivy Thompson
Haro 1d F, Harper
Robert A, Lange
Harold Henderson
~': Pub lie Emp loyees
CITY OF SAL INA
Sa 1 ina, Kansa s
FIDELITY BONDS IN FORCE
December 31, 1967
Tiq~
City Commissioner
City Commissioner
City Commissioner
City Commissioner
City Commissioner
City Manager
City Treasurer and
Acting City Clerk
Cashier of Water De-
partment*
City Engineer
Building Inspector
I Po lice Judge
~lanket Bond
1
Date
Effective
4-17-67
4-17-67
4-17-67
4-19-65
4-19-65
5-1-64
11- 14- 67
6-1-66
1-15-46
6-1-59
3-31-67
Da t e 0 f
Expiration
Term - 4 yrs.
Term - 4 yrs.
Term - 2 yrs.
Term - 4 yr s .
Term - 4 yr s ,
Continuous
Continuous
6-1-67
Continuous
Continuous
Continuous
Exhibit J
Amount
$10,000.00
10,000.00
10,000.00
10,000.00
10,000.00
5,000.00
50,000.00
10,000.00
5,000.00
1,000.00
1,000,00
-32-
I
Water and Sewage FUId
U.S. Treasury Bi1 s
Exten~ion and b nd
ret~remenL ae 1
count i
I
Bond reserve ad
I
count 1
I
Depreciation an1
emergency acctunt
Totals
Cemetery Endowment iund
U,S, Treasury Bills
I
,
Mausoleum Endowment!
Fund !
U,S,Treasury Bi11$
Construction Fund !
U,S, Treasury Bills
Street Machinery Fu~d
Savings accounts
Parking Meter Fund
Savings account
Tota 1 Invest-
ments -
All Funds
CITY OF SALINA
Sa 1 ina, Kansa s
Exhibit K
SCHEDULE OF INVESTMENTS
December 31, 1967
Ba lance
1-1-67
Reductions
Balance
12-31-67
Additions
$ 94,200,56 $ 248,737,45 $ 94,200.56 $ 248,737.45
312,250.57 258,868.85 312,250.57 258,868.85
139,117.11 146,455.66 139 , 117 . 11 146,455.66
545.568.24 654.061.96 545.568.24 654,061.96
20,724.12 20,854.02 2 O. 72 4 . 12 20,854.02
16.014.09
16.114.47
16.014.09
16,114.47
1. 791,811.31
2.191,065.90
3.493.825.21
489,052,00
40.000.00
40,000.00
5.000.00
5,000.00
$1. 225.082 .45
-33-
CITY OF SALINA
Salina, Kansas
COMPARISON OF DEPOSITORY SECURITY
WITH BALANCES ON DEPOSIT
December 31, 1967
First National
Bank and
Trust Company
De ositories
Planters
State
Bank
Total on Deposit
Donald LI' Harrison,
City Treasurer
I
I
Deduct F.DI.I.C.
1
I
,
$383,775.57
$687,863.56
15,000.00
15,000.00
Balance
368, 77 5 . 5 7
672,863.56
Security R~quired (70%)
258.142.90
471. 004.49
Security P~ovided
$641.063.70
$670,500.00
Exhibit L
Investments
National F1 ir s t Homestead Prudential Security
Bank of Sltate Building Building Savings
America ~ and Loan and Loan and Loan
$427,154.00 $10~,157.91 $15,000.00 $15,000.00 $15,000.00
15,000.00 15,000.00 15,000.00 15,000.00 15,000.00
412,154.00 ~,157.9l
i
288.507.80 ~10.54
i
$422,000.00 ~.OOO.OO $ $ $
-34-
CITY OF SALINA
Sa 1 ina, Kansa s
Exhibit M
SCHEDULE OF AUDIT ADJUSTMENTS
December 3l~ 1967
Debit
-
Credit
-1-
Water and Sewage Futid - Balance
,
Water and Sewage! Fund - Expenditures
To adjust expenditures for prior year
encumbrance not :recorded at December
31, 1966,
$4,800,00
$4,800.00
-35-
CITY OF' SALINA
Sa 1 ina, Kansa s
STATEMENT OF TAXES RECEIVED
FROM COUNTY TREASURER, BY FUNDS
January 1 to December 31 ~ 1967
53,261.73 429,601.45 482,863,18
5,095.14 39,294.69 44,389.83
1~787.70 36.32 1,824,02
1,006.18 1,367.65 2,373.83
251. 69 1,455,10 1,706.79
45,541.42 45 ,541.42
61.402.44 517 ,296.63 578,699.07
~9 7 . 12 7 ..1.8. $2.353,794.86 $2 .450.922. 64
Delinquent
Tax
Ad Valorem and Inta9gib1e Tax.es
Gep.era 1 Operating:
1
Ad va l~rem I
Intang~b Ie '
Total General Qperating
1
$21,025.92
22,00
-~-
2 1 , 047 . 92
Noxious Weeds
Firemensi Pension
Policemensi Pension
Tree Maintenance
Bond and Interest
Flood Work.s and L$ee
Social Security !
Employee" s Retire~ent
No-Fund Warrants I
I
I
115 .39
127 . 10
492.99
88.56
12 ,972 . 18
223.08
275.40
344. 14
38.58
Total Ad Valor~m and
Intangible Taixes
35 , 725 .34
Specia 1 Taxes
(a) Paving
(a) Sewer
(b) Water
(c.) Weeds
(a) Sidewa lks
(a) Off-Street pJrking
Total Special ~axes
Total Taxds
I
Distribution - spec~a1 Tax.es
(a). To Bond and. nterest Fund
(b) 10 Water and Sewage Fund
(c) To General Fund
I
1966 Current
Tax and
Sales Tax
$1,038,157.61
48,908.56
1,087,066.17
5,438.81
7,095.55
21,930,65
353.86
642,636.40
18,971. 48
8,551.65
6,626.93
37,826.73
1,836,498.23
Exhibit N
Totals
$1,059,183.53
48.930.56
1.,108,114.09
5,554.20
7,222.65
22,423.64
442.42
655,608,58
19,194.56
8,827.05
6,971.07
37,865.31
1.,872,223.57
-36-
CITY OF SALINA
Salina, Kansas
Schedule C-1
Dlj:TAIL OF GENERAL OPERATING FUND EXPENDITURES,
BY IPEPARTMENTS, COMPARED WITH BUDGET APPROPRIATIONS
January 1 to December 31, 1967
City Commission
Personal Services
Salaries
Contractual Servites
Traveling expen~e
Contributions
Legal advertisi~g
Insurance - Sur~ty bonds
Other contractufl services
Revision of ord~nances
Sundry Expenditurt. s
Organization du s
Totals
City Manager
Personal Services
Salaries - Offirials aod department
heads
Salaries - Regutar employees
Contractual Servi~es
Telephone and thegraph
,
Traveling expen~es
Postage ,
Printing office! forms
Insurance - Mot~r vehicles
Insurance - surf' ty bonds
Repai~ - Furnit re and office
equ~pment
Repair - Motorehicles, machinery,
and equipment
Repair - Motor vehicles, tires, and
tubes
Actual
Budget
Actual
(Over) Under
Budget
$ 500.00 $ 500.00 $
4,628.94 3,500.00 (1,128.94)
12,167.98 11 , 000 .00 (1,167.98)
3,902.08 3,500.00 (402.08)
313 .00 315.00 2.00
3,050.68 6,000.00 2,949.32
1,776.29 1,000.00 (776.29)
2,176.29 2,000.00 (176.29)
28.515.26 27,815.00 000.26)
Schedule C-2
13,999.92 14,000.00 .08
14,070.00 11,334.00 (2,736.00)
1,285.15 900.00 (385.15)
403.25 700,00 296.75
56.68 100.00 43,32
50.00 50,00
113.32 60.00 (53.32)
18,00 20.00 2,00
42,48 20.00 (22.48)
319.55 150.00 (169.55)
1.50 25,00 23,50
-37-
CITY OF SALINA
Salina, Kansas
Schedule C-2 (Contd.)
D$TAIL OF GENERAL OPERATING FUND EXPENDITURES,
BY ~EPAR~ENTS~ COMPARED WITH BUDGET APPROPRIATIONS
January 1 to December 31, 1967
City Manager (Contd.)
Materials and Supplies
Office suppl ies i
Books and perio~icals
Motor vehicles t Fuels and
lubricants I
Motor vehicles 1. License tags
Motor vehicles Tires and tubes
Other operating, supplies
Sundry Expenditur~s
Organizational 'ues
Capital Outlay
Furniture and f'xtures
Totals
City Clerk
I
Personal Servicesl
Salaries - Offifials and department
heads I
Salaries - Regu~ar employees
Salaries - Part~time employees
Contractual Servi es
Freight and exp ess
Telephone and t legraph
Traveling expen es
Postage
Printing office forms
Printing electi n supplies
Insurance - surEty bonds
Repair - Furnit,re and office
eq uipmen t 1
Rent - Machinery and equipment
Actual
Budget
Actual
(Over) Under
Budget
$ 188.74 $ 150.00 ($ 38.74)
277 .60 200.00 ( 77 . 60)
372 .46 200.00 (172.46)
27.50 15.00 (12.50)
85.27 100.00 14.73
50.00 50.00
127.90 150.00 22.10
85.00 (85.00)
31,474.32 28.224.00 0.250.32)
Schedule C-3
18,546.56 18,984.00 43 7 . 44
21,491.63 23,934.00 2 , 442 . 3 7
1,000.00 1,000.00
3.00 20.00 17.00
1,005.13 1,000.00 (5.13)
695.22 600.00 (95.22)
948 .35 800,00 (148.35)
757.10 2,000.00 1,242.90
1,034.78 1,400,00 365,22
284.00 200.00 (84.00)
609.60 700.00 90.40
11,375.28 12,000.00 624.72
-38-
CITY OF SALINA
Salina, Kansas
Schedule C-3 (Contd.)
D~TAIL OF' GENERAL OPERATING FUND EXPENDITURES,
BY *EPARTMENTS, COMPARED WITH BUDGET APPROPRIATIONS
January 1 to December 31, 1967
City Clerk (Contd ) .
Contractual Servides (Contd.)
Auditing and ac10unting services
Judges and cler~s - City election
Other professio~al services
Other contractu41 services
Materials and Sup~lies
Office supplies'
Books and periodicals
Election suppli~s
Other operat.i.ng..~suPPlies
Sundry Expenditur s
Organizational ues
Refunds i
1
Capital Outlay I
Furniture and f4xtures
Office mechanicdl equipment
Totals
City Attorney I
Personal Services
I
Salaries - Offidials and department
I
heads I
Salaries - Regu~ar employees
Contractual Servides
Traveling expen~es
Legal services .
,
Materials and SUP8lies
Books and periodicals
Sundry Expenditures
Organizational dues
Totals
Actual
Actual
(Over) Under
Budget
Budget
$ 3,245.00 $ 4,000.00 $ 755.00
5,427.75 6,706,00 1,278,25
317087 200.00 (117,87)
100.00 100,00
2,453 .11 1,000.00 (1,453,11)
212.95 150.00 (62,95)
995.71 2,000.00 1,004,29
149.45 100.00 (49,45)
205.00 225.00 20.00
647.33 100,00 (547.33)
294.30 200.00 (94,30)
643.00 200.00 ( 443 ,00)
71 , 3 42 . 12 77,619,00 6,276.88
Schedule c-4
6,300.00 6,300.00
4,920.00 4,920.00
100.00 100,00
2,157,50 2,500.00 342.50
271. 50 350.00 78.50
5.00 25.00 20.00
$ 13,654.00 $ 14,195.00 $ 541.00
-39-
CITY OF SALINA
Salina, Kansas
D~TAIL OF GENERAL OPERATING FUND EXPENDITURES,
BY ~EPARTMENTS~ COMPARED WITH BUDGET APPROPRIATIONS
January 1 to December 31, 1967
Schedule C-5
Actual
Budget
Actual
(Over) Under
Budget
Police Court
Personal Services
Salaries - Off ials and department
heads
Salaries - Regutar employees
Contractual Servi4es
Traveling expen+es
Printing office I forms
Insurance - Sur~ty bonds
Other professio~al services
,
Materials and Supplies
Office supplies.
Books and perio~icals
Sundry Expenditur*s
Refunds
Totals
$ 3,165.00 $ 3,024.00 ($ 141.00)
3,444.00 4,044.00 600.00
50.00 50.00
297.60 (297.60)
10.00 10,00
603.00 300.00 (303.00)
184.21 75.00 (109.21)
25.00 25,00
20.00 50.00 30,00
7,723.81 7.578.00 045.80
Schedule c-6
City Building
Personal Servicesl
Salaries - Regutar employees
Contractual ServiJes
Insurance - Fire
Gas service
Light and powerl'service
Water service
Repair - Bui1di~g
Laundry and tow~l service
Other prOfe.SSiOjal services
Materials and Sup lies
Expendable tool
Janitor and toi et supplies
I
10,251. 25 13,356.00 3,104.75
1,459.80 1,200.00 (259.80)
1,659.89 2,000.00 340 . 11
925.96 800.00 (125.96)
553.91 700,00 146.09
820.66 1,000,00 179.34
4.20 50.00 45.80
142.93 50.00 (92.93)
17.16 50.00 32.84
1,696.78 1,000.00 (696.78)
-40-
CITY OF SALINA
Salina, Kansas
Schedule C-6 (Contd.)
D~TAIL OF GENERAL OPERATING FUND EXPENDITURES,
BY ~EPARTMENTS, COMPARED WITH BUDGET APPROPRIATIONS
January 1 to December 31, 1967
Actual
(Over) Under
Actual Budget Budget
$ 471 .52 $ 200.00 ($ 271.52)
70.80 50.00 (20,80)
72 .54 20.00 (52.54)
18.147.40 20.476.00 2,328.60
City Building (Cont~)
Materials and Sup~lies (Contd.)
Electrical and ~ighting parts
Lumber and lumb,r products
Paint and paintfng materials
I
Totals
City Engineer
Personal Services,
,
Salaries - Offi1ials and department
heads I
salari.es - Re.gUlar emP.1.oyees
Contractual Servi es
Telephone and t legraph
Traveling expen e
,
Postage .
Blueprints !
Printing office I forms
Insurance - Mot~r. vehicles
Insurance - Sur~ty bonds
Repair - Furnit~re and office
equipment I
Repair - MBChinjrY and equipment
Repair - Tires' nd tubes
Other professioal services
Other contractu 1 services
Materials and sup~lies
Office suppl ies :
Books and periodicals
Drafting and engineering supplies
Motor vehicles Fuel and lubricants
Motor vehicles - License tags
10,080.00
43,618.99
320.55
562.27
23.05
424.92
19.75
197.07
18.00
241. 98
558.64
48.12
56.00
143 . 11
84.25
673 .44
581.51
60.00
Schedule C-7
17,844.00 7,764.00
41,562.00 (2,056.99)
400.00 79.45
500,00 (62 .27)
50.00 26.95
600.00 17 5 . 08
100.00 80.25
210.00 12.93
20.00 2.00
100.00 (141.98)
800.00 241.36
70.00 21.88
200.00 144.00
150.00 150.00
200.00 56.89
75.00 (9.25)
900.00 226,56
900.00 318.49
75.00 15,00
-41-
CITY OF SALINA
Salina, Kansas
Schedule C-7 (Contd.)
Dtl'AIL OF GENERAL OPERATING FUND EXPENDITURES,
BY DE'PARTMENTS ~ COMPARED WITH BUDGET APPROPRIATIONS
January 1 to December 31, 1967
Totals
Actual
(Over) Under
Actual Budget Budget
$ 127.88 $ 200,00 $ 72 ,12
100,00 100.00
15.00 75.00 60.00
4,027.00 200.00 (3,827.00)
2,000.00 2,000.00
6l~88l.53 67.331.00 5.449.47
City Engineer (Contd )
Materials and Supplies (Contd.)
Lumber and lumber products
Motor vehi.cle - Tires and tubes
Sundry Expenditures
Organizational dues
Capital Outlay
Furniture and office equipment
Trucks
Schedule c-8
Fire
Personal Services
Salaries - Officials and department
heads
Salaries - Regular employees
Operators
Contractual Serv1ces
Telephone and telegraph
Traveling expense
Postage
Printing office forms
Insurance - Motor vehicles
Gas service
Light and power service
Water service
Repair - Buildi*gs
Repair - Furnit4re and office
equi pm<:!nt
Repair - Machin~ry and equipment
Repair - Motor iehicles
Repair - Tires ~nd tubes
9,000,00 12,000.00 3,000.00
340,339,22 338,304.00 (2,035.22)
12,666,80 11 , 606 .00 (1,060.80)
1,972,35 2,000.00 27,65
119,12 325.00 205,88
145.52 65,00 (80.52)
117,15 20.00 (97.15)
994.71 950,00 (44.71)
2,633.26 2,100.00 (533,26)
1,367.24 1,200.00 (167.24)
401,51 700.00 298.49
385.06 200.00 (185.06)
47,00 50,00 3.00
14.57 150.00 13 5 , 43
100.00 100.00
6.00 30.00 24.00
-42-
CITY OF SALINA
Salina, Kansas
Schedule C-8 (Contd.)
DETAIL OF GENERAL OPERATING FUND EXPENDITURES,
BY DEPARTMENTS, COMPARED WITH BUDGET APPROPRIATIONS
January 1 to December 31, 1967
Actual
Fire (Contd,)
Contractual Services (Contd.)
Repair - Radio equipment
Laundry and towel service
Other professional services
Materials and Su~plies
Expendable tools
Office supplies
Books and periodicals
Chemicals, drugs, etc,
Janitor and toilet supplies
Motor vehicles - Fuel and lubricants
Seeds, plants, trees, and lawn
supplies
Wearing apparel
Other operating supplies
Electrical and lighting parts
Lumber and lumber products
Machinery and equipment parts
Motor vehicles - Parts
Motor vehicles - Tires and tubes
Paint and painting materials
Photography supplies
Radio parts
Welding supp1ie~
Other repairs afd maintenance
Sundry Expenditur$s
Organizational 4ues
Capital Outlay !
Fire fighting e~uipment
Furniture and f~xtures
Radio equipment
$ 1,386.37
424.48
378.20
114 . 40
351.27
275.59
21. 56
71 0 . 43
2,635001
6,066.68
839.50
237.42
30.11
86.97
619.18
71.34
176.44
116.87
45.24
248.70
17,00
30,268.08
382.50
7,679.63
Totals
$423,392, 48
Budget
$
1,125.00
300.00
200.00
300.00
500.00
100.00
100.00
950.00
1,500.00
50.00
8,000.00
1,200.00
325.00
75.00
450.00
650.00
300.00
200.00
200.00
50.00
250.00
2,600,00
25.00
2,000,00
750,00
650.00
$392.650.00
Actual
(Over) Under
Budget
($ 261.37)
(124.48)
(178.20)
185.60
148.73
(175.59)
78,44
239.57
(1,135.01)
50.00
1,933.32
360,50
87,58
44.89
363.03
30.82
228,66
23.56
83.13
50.00
204.76
2,351.30
8.00
(28,268.08)
367,50
(7,029,63)
($30,742.48)
-43-
-I
CITY OF SALINA
Salina, Kansas
DETAIL OF GENERAL OPERATING FUND EXPENDITURES,
BY DEPARTMENTS, COMPARED WITH BUDGET APPROPRIATIONS
January 1 to December 31, 1967
Schedule C-9
Actual
Budget
Actual
(Over) Under
Budget
Inspec t ion
Personal Services
Salaries - Regular employees $ 21,481. 61 $ 29,724.00 $ 8,242.39
Contractual Services
Telephone and telegraph 891. 65 500.00 (391.65)
Traveling ex.pense 28.25 200.00 171. 75
Postage 89.66 100.00 10.34
Printing office forms 263.28 300.00 36.72
Insurance - Motor vehicles 258.57 175.00 (83.57)
Insurance - Sur'ety bonds 10.00 10.00
Repair - Furniture and office
equipment 20.00 20.00
Repair - Machinery and equipment 1,150.68 1,400.00 249.32
Repair - Tire s ~nd tubes 4.50 10.00 5.50
Radio maintenance contract 281.00 330.00 49.00
Other professional service 30.00 50.00 20.00
Materials and S upplie s
Office supplies 222.96 125.00 (97.96)
Books and periodicals 227.50 100.00 (127.50)
Motor veh ieles - Gas and oil 505.01 1,075.00 569.99
Motor vehicles .. License tags 50.00 60.00 10.00
Electrical and lighting parts 20.00 20.00
Motor vehicles .. Tires and tubes 123.36 80.00 ( 43 .36)
Sundry Ex.penditures
Organizational dues 120.00 70.00 (50.00)
Capital Outlay
Furniture. fixtures, and office
equipment 160.04 200.00 39.96
Totals 25.898.07 34,549.00 8,650.93
Park ,
Personal Services I
Salaries - Offi~ials and department
heads
Salaries - Regul~r employees
Salaries - Pcrt-~irne employees
Schedule C-lO
8,100.00
25,495.50
14,138.97
8,076.00
26,592.00
15,920.00
(24.00)
1,096.50
1,781.03
-44-
CITY OF SALINA
Salina, Kansas
Schedule C-lO (Contd.)
DETAIL OF GENERAL OPERATING FUND EXPENDITURES,
BY DEPARTMENTS, COMPARED WITH BUDGET APPROPRIATIONS
January 1 to December 31, 1967
Actual
Budget
Actual
(Over) Under
Budget
Park (Contdo)
Contractual Services
Telephone and telegraph $ 507.60 $ 400.00 ($ 107.60)
Traveling expense 4.93 50.00 45.07
Insurance - BuHdings 316.00 200.00 (116.00)
Insurance - Motor vehicles 223.61 260.00 36.39
Gas service 849.22 700.00 (149.22)
Light and power service 611 .96 700.00 88.04
Repair - Buildimgs 385.95 500.00 114.05
Repair - Machinery and equipment 2,266.23 1,400.00 (866.23)
Repair - Tire s .and tubes 138.34 150.00 11.66
Materials and Supplies
Expendable tools 13 7 . 54 75.00 (62.54)
Boo ks and periodicals 35.00 25.00 (10.00)
Chemicals, drug s , etc. 107.01 100.00 (7.01)
Janitor and toi'let supplie s 100.00 100.00
Motor vehicles ,- Fuel and lubricants 1,041.31 750.00 (291.31)
Mo tor vehicles ~ License tags 75.00 75.00
Recreational su~plie s 109.58 200.00 90.42
Memorial park stadium 483.20 1,500.00 1,016.80
,
Seeds, plants, ~rees, and lawn
supplies 635.90 800.00 164.10
Other operating supplies 125.14 200.00 74.86
Cement and cement products 312.29 15.00 (297.29)
Electrical and ~ ight ing parts 241.99 200.00 (41. 99)
Lumber and lumbfr products 155.20 200.00 44.80
Motor vehicle -I Tires and tubes 39.81 125.00 85.19
Paint and painttng materials 434.53 200.00 (234.53)
Sand, gravel, rtck, and chat 174.27 25.00 (149.27)
Sundry Expenditur,s
Organizational dues 20.00 15.00 (5 .00)
Capital Outlay
Buildings 5,194.60 1,000.00 (4,194.60)
Park equipment 1 Mowers 479.40 300.00 (179.40)
Recreational eq~ipment 1,426.26 1,500.00 73.74
-45-
-I
CITY OF SALINA
Salina, Kansas
Schedule C-10 (Contd.)
~ETAIL OF GENERAL OPERATING FUND EXPENDITURES,
BY,DEPARTMENTS, COMPARED WITH BUDGET APPROPRIATIONS
January 1 to December 31, 1967
Park (Contd,)
Capital Outlay (qontd,)
Landscape improvements
Tennis court improvements
Shuffle board replacement
Truc k replaceme:nt
Totals
Police
Personal Services'
Salaries - Officials and department
heads
Salaries - Regular employees
Salaries - Part~time employees
Contractual Servifes
Telephone and t~legraph
Traveling expen~e
Postage
Feeding prisoners
Printing officel forms
,
Insurance - Mot~r vehicles
Insurance - Sur~ty bond
Light serv ice
Repair - BUildi,gs
Repair - Furnit~re and office
equipment I
Repair - MachinJry and equipment
Repair - Motor ~ehicles, tires, and
tubes 1
Radio equipment service
Rent - Machiner and equipment
Laundry and tow 1 service
Actual
(Over) Under
Actual Budget Budget
$ $ 500.00 $ 500.00
2,415.37 3,000.00 584.63
850.00 850.00
2,850.00 1,000.00 (1,850.00)
69,531.71 67,703.00 (1,828 . 71)
7,190.80
282,459.87
26,466.00
4,576.02
698.58
609.45
5,765.50
987.39
982.98
50.00
1,108.86
274.35
807.47
13,826.64
283.65
2,046.30
1,623.40
258.15
12,000.00
313,320.00
25,830.00
4,800.00
1,000.00
350.00
5,500.00
2,500.00
1,300.00
30.00
1,100.00
300.00
100.00
14,000.00
250.00
1,600.00
1,100.00
50.00
Schedule C-ll
4,809.20
30,860.13
(636.00)
223.98
301.42
(259.45)
(265.50)
1,512.61
317.02
(20.00)
(8.86)
25.65
(707.47)
173.36
(33.65)
(446.30)
(523.40)
(208.15)
-46-
CITY OF SALINA
Salina, Kansas
Schedule C-ll (Contd.)
bETAlL OF GENERAL OPERATING FUND EXPENDITURES,
BY DEPARTMENTS ~ COMPARED WITH BUDGET APPROPRIATIONS
January 1 to December 31, 1967
Police (Contd 0)
Contractual Services (Contd )
Medical services
Other professional services
Other contractual services
Materials and Su~plies
Expendable toots
Office suppliei;
Books and peri~dicals
Chemicals, druts, etc.
Food for animals
Janitor and toilet supplies
Motor vehicles - Gas and oil
Motor vehicles - License tags
Wearing apparel
Other operatin~ supplies
Electrical andilighting parts
Lumber and lum~er products
Motor vehicles!- Iires and tubes
Paint and painting supplies
Photography materials
Sundry Expenditu~es
Organizational dues
Capital Outlay
Equipment
Automobiles an~ motorcycles
Furniture and ~ixtures
Officers! serv~ce equipment
Office mecbaniclal equipment
Radio equipmentl
Totals
Actual
(Over) Under
Actual Budget Budget
$ 517,00 $ 650.00 $ 133.00
994,45 100.00 (894.45)
38.80 625.00 586.20
463.00 700.00 237,00
1,374.36 1,800.00 425,64
300.18 400.00 99,82
3.75 50.00 46,25
145.60 300.00 154,40
1,000.00 1,000,00
11,199.23 14,100.00 2,900,77
160.00 220.00 60.00
7,284.76 5,600.00 (1,684,76)
356.43 650.00 293.57
81.22 200,00 118.78
132,10 100,00 (32.10)
2,140,64 1,575.00 (565.64)
29.42 100.00 70.58
1,098.34 1,700.00 601. 66
328.50 325,00 (3 .50)
1,228.45 1,100,00 (128.45)
13 , 588 .00 13,000.00 (588 .00)
5,179.14 500,00 (4,679.14)
1, 924,01 (1,924,01)
675.00 (675,00)
9,665.75 800,00 (8,865.75)
$408,923.54 $430,725,00 $21. 801. 46
-47-
CITY OF SALINA
Salina, Kansas
Schedule C-12
:pETAIL OF GENERAL OPERATING FUND EXPENDITURES,
BY DEPARTMENTS ~ COMPARED WITH BUDGET APPROPRIATIONS
January 1 to December 31, 1967
Street
Personal Service$
Salaries - Officials and department
heads
Salaries - Reg~lar employees
Contractual Services
Telephone and ttelegraph
Traveling expe~se
Printing offic~ forms
Insurance - Motjor vehicles
Gas service I
Light serv ice I
Water service I
Repair - Build~ngs
Repair - Furni~ure and office
o I
eqUl.pment I
Repair - Machi1ery and equipment
Repair - Tires ~nd tubes
Rent - Machinerly and equipment
Laundry and to~l service
Other professio~al services
Radio eqUiPmentl. service contract
Materials and Supblies
Expendable tool~
Office supplie Sl
I
Chemicals, drug~, etc.
Fuel and lUbrictnts (except motor)
Janitor and toi et supplies
Motor vehicles . Gas and oil
Motor vehicles ~ License tags
I
Other operatingl supplies
Asphalt and roa~ oil
Cement and ceme~t products
Electrical and lighting parts
I
I
i
Actual
Actual
(Over) Under
Budget
Budget
$ 9~000.00 $ ($ 9,000.00)
116,512.71 129,552.00 13,039.29
322.09 400.00 77.91
52.63 75,00 22.37
75.00 75.00
1,253.17 1,250.00 (3.17)
357,14 600.00 242.86
29.79 50.00 20.21
76.37 125.00 48.63
2,464.84 600.00 (1,864.84)
2.07 20.00 17.93
14,897.30 17,500.00 2,602.70
1,055.68 350.00 (705.68)
600.00 600.00
19.56 20.00 .44
6.00 200.00 194.00
538.50 400.00 (138.50)
456.17 400.00 (56.17)
55.00 25.00 (30,00)
1,109.90 2,000.00 890.10
565.54 1,300.00 734.46
50.00 50.00
6~944.42 7,600.00 655.58
459.90 450.00 (9.90)
163.31 250.00 86.69
937.05 2,500.00 1,562.95
2,793.40 4,000.00 1,206.60
9.53 25.00 15.47
-48-
CITY OF SALINA
Salina, Kansas
Schedule C-12 (Contd.)
PETAIL OF GENERAL OPERATING FUND EXPENDITURES,
BY! DEPARTMENTS, COMPARED WITH BUDGET APPROPRIATIONS
January 1 to December 31, 1967
Street (Contdo)
Materials and Su~plies (Contd.)
Hardware I
,
Lumber and lum*er products
Metal and meta~ products
Motor vehicles!- Tires and tubes
Paint and pain~ing materials
Sand, gravel, ~ock, salt, and chat
Sweeper parts l'
Machinery and quipment parts
Sundry Expenditu es
Organization d es
Refunds
1
Transfer to st~eet machinery fund
Capital Outlay
Office equipmenit
Radio equipmentl
Street equ ipment
Truc ks
Totals
Waste Disposal
Personal Services
Salaries - Regu ar employees
Contractual Servi es
Insurance - Equ pment
Repair - Equipm nt
Materials and Sup lies
Chemicals, drug~, etc,
Motor, vehicles J Fuel, lubrication,
etc,
Other operating supplies
Sand, rock, gra el, salt, and chat
Capital Outlay i
Tractor and heavy equipment
Totals
Actual
(Over) Under
Actual Budget Budget
$ $ 100.00 $ 100.00
125.00 125.00
24.97 1,000.00 975.03
598.44 600.00 1.56
50.00 50,00
1,118.47 1,500.00 381. 53
2,482.00 3,000.00 518.00
379.00 600.00 221.00
15.00 15.00
697.49 750.00 52.51
5,000.00 10,000,00 5,000,00
24.00 50.00 26.00
761. 61 1,000.00 238.39
6,967.11 3,500.00 (3,467.11)
1 , 5 n .43 (1 , 577 . 43)
179. 712 . 59 192,707.00 12.994.41
16,914.07
173 .62
3,884.22
1,805 .13
417.74
183 .93
$ 23,3 78 . 71
Schedule C-13
13,092.00 (3,822.07)
150.00 (23.62)
3,000.00 (884.22)
300.00 300.00
1,500.00 (305.13)
150.00 (267,74)
800.00 616.07
10,000.00 10,000.00
$ 28.992 .00 .s 5,613.29
-49-
CITY OF SALINA
Salina, Kansas
Schedule C-14
rETAIL OF GENERAL OPERATING FUND EXPENDITURES,
BY, DEPARTMENTS, COMPARED WITH BUDGET APPROPRIATIONS
January 1 to December 31, 1967
Street Lighting
Contractual Services
Light and powet service
Totals
Traffic Control
Personal ServiceJ
Salaries - RegJlar employees
Contractual Serv~ces
Telephone and de1egraph
Traveling expe~se
Insurance - Motor vehicles
Repair - Tires and tubes
Light and powe~ service
Repair - Machiqery and equipment
Repair - Radio '~qUiPment
Repair - Traffi lights, bulbs,
Rent - Machiner and equipment
Other professiobal services
Materials and Supplies
Expendable tool$
Books and perio~icals
Motor vehicles ~ Gas and oil
Motor vehicles ~ License tags
Signs ti
Cement and ceme t products
Electrical traf ic light parts
Lumber and lumb r products
Motor vehicles + Tires and tubes
Paint and paint~ng materials
Other repairs a,d maintenance
Capital Outlay i
Traffic control 'equipment
Radio equipment I
Totals
Actual
(Over) Under
Actual Budget Budget
$ 69,066.33 $ 70,000.00 $ 933.67
69.066.33 70.000.00 933.67
etc.
13 , 762 004
174.07
135.66
3,320.09
617.45
llO .00
504.25
1,860.82
l21.11
3.30
305.98
62.60
3,565.15
17.09
1,434.39
18.52
2,925.84
57.54
24,820.97
426,00
$ 54,242.87
Schedule C-15
15,526.00 1,763.96
300.00 125.93
50.00 50.00
30.00 (105.66)
20.00 20.00
3,000.00 (320.09)
850.00 232.55
60.00 (50.00)
500.00 (4.25)
50.00 50.00
2,000.00 139.18
100.00 ( 21.11)
10.00 6.70
300.00 (5.98)
30.00 (32.60)
800.00 (2,765.15)
400.00 382.91
1,800.00 365.61
50.00 31.48
50.00 50.00
3,000.00 74.16
50,00 (7.54)
5,000.00 (19,820.97)
500.00 74.00
$ 34,476.00 ($19.766.87)
-50-
CITY OF SALINA
Salina, Kansas
i Schedule C-16
WETAIL OF GENERAL OPERATING FUND EXPENDITURES,
ByiDEPARTMENTS, COMPARED WITH BUDGET APPROPRIATIONS
,
January 1 to December 31, 1967
Actual
(Over) Under
Actual Budget Budget
Swimming Pools
Personal Services
Salaries - Regular employees $ 10,805,20 $ 10,850.00 $ 44.80
Contractual S erv:iic e s
Telephone and telegraph 40.97 40.00 (.97)
Gas servic e 39.33 30.00 (9.33)
Light service 368 . 40 600.00 231.60
Repair - Buildings 169.11 400.00 230.89
Repair - Machi~ery and equipment 559.73 400.00 (159.73)
Other professional services 88.00 100.00 12.00
Materials and Supplies
Expendable tools 54.59 25.00 (29.59)
Office supplies 62.65 25.00 (37.65)
Chemicals, drugs, etc. 453.25 300.00 (153.25)
Janitor and toi~et supplies 38.54 50.00 11.46
Recreational supplies 8.86 25.00 16.14
Cement and cemert products 36.85 125.00 88.15
Electrical and ~ighting parts 2.59 100.00 97.41
Machinery and e~uipment parts 192 . 46 250.00 57.54
Paint and painttng materials 247.85 75.00 (172.85)
Sundry Expenditures
Sales and admissions taxes 340.67 300.00 (40.67)
Capital Outlay
Equipment 200.00 200.00
Totals 13.509.05 13,895.00 385.95
City Planning
Personal Services i
Salaries - ReguIar employees
Salaries - Partltime employees
Contractual Serviqes
Telephone and t11egraPh
,
!
Schedule C-17
14,060.00
15,552.00
600.00
1,492 .00
600.00
294.13
350.00
55.87
-51-
CITY OF SALINA
Salina, Kansas
, Schedule C-17 (Contd.)
~ETAIL OF GENERAL OPERATING FUND EXPENDITURES,
BY IDEPARTMENTS, COMPARED WITH BUDGET APPROPRIATIONS
January 1 to December 31, 1967
Actual
(Over) Under
Actual Budget Budget
City Planning (Contd.)
Contractual Servilces (Contd. )
Traveling expenlse s $ 23.29 $ 250.00 $ 226.71
Postage ! 63.41 ( 63 .41)
Printing 42.50 50.00 7.50
Other professional services 85.48 100.00 14.52
Materials and Supplies
Expendable tools 50.00 50.00
Office supplie s 108 . 48 100.00 ( 8 . 48)
Books and periopica1s 113.25 75.00 (38.25)
Other operating supplies 75.00 75.00
Sundry Expenditures
,
Organization du~s 20.00 50.00 30.00
Capital Outlay ,
Office equipment 1,367.00 300.00 (1,067.00)
Totals 16.177.54 17.552.00 1. 3 74.46
Insurance and Conti~gencies
I
Contractual Servi1es
Group insurance I
Medical service~
Workmen's comperysation
Sundry Expenditures
Contingenc ies
Urban renewal
Schedule C-18
17,456.33
922.80
16,798.19
15,000.00
800.00
10,000.00
(2,456.33)
(122.80)
(6,798.19)
60,263.15
25,000.00
38,000.00
88,800.00
( 3 5 , 263 . 15)
38,000.00
( 6. 640 .4 7)
Totals
95,440.47
Band 1
Contractual Servicbs
Appropriat ion
Schedule C-19
Totals
11,750.00
$ 11, 750.00
11,750.00
$ 11. 750.00
$
-52-
CITY OF SALINA
Salina, Kansas
~ETAIL OF GENERAL OPERATING FUND EXPENDITURES,
BY DEPARTMENTS, COMPARED WITH BUDGET APPROPRIATIONS
January 1 to December 31, 1967
Actual
Cemetery
Personal Service~
Salaries - Reg~lar employees
Contractual Serv~ces
Telephone and telegraph
Traveling expeQse
Legal printing
Insurance - Motor vehicles
Gas service
Light and powerl service
Water serv ice 1
,
Repair - Bui1di~gs
Repair - Machinbry and equipment
Repair - Motor ~ehic1es, tires, and
tubes
Other professional services
Materials and Supplies
Expendable tools
Office supplies:
Fuel, lUbricant! (except motor fuel)
Janitor and toi et supplies
Motor vehicles + Fuel
Motor vehicles + License tags
,
Seeds, plants, ~nd trees
Other operating i supplies
Cement and ceme~t products
Electrical and lighting parts
Lumber and lumbar products
Motor vehicles - Tires and tubes
Paint and paint~ng materials
Sand, gravel, rdck, and chat
Sundry Expenditur~s
Organization dU1s
Refunds
Capital Outlay
Land
Machinery
$ 13,728.93
219.47
49.11
10.80
31.80
134.52
92.40
110.98
1,233.41
24.00
103.65
59.55
62.98
56.50
366.10
15.00
9.34
140,67
36.03
49.70
71.55
6.19
35.00
I
,
and eqpipment
I
100.00
695.00
$ 17. 442 .68
Totals
Budget
$ 13, 728 .00
200.00
75.00
25.00
50.00
150.00
100.00
100.00
100.00
2,000.00
20.00
100.00
50.00
60.00
50.00
20.00
400.00
15.00
100,00
150.00
40.00
30.00
100.00
150.00
50.00
40.00
30.00
100.00
$ 18,033.00
Schedule C-20
Actual
(Over) Under
Budget
($ .93)
(19.47)
25.89
14.20
18.20
15.48
100.00
7.60
(10.98)
766.59
(4.00)
(3.65)
(9.55)
( 2 . 98)
( 6 . 50)
20.00
33.90
90.66
9.33
3.97
30.00
50,30
78.45
43.81
40.00
(5.00)
100,00
(100.00)
(695.00)
$ 590.32
- 53-
-I
CITY OF SALINA
Salina, Kansas
DETAIL OF GENERAL OPERATING FUND EXPENDITURES,
BY DEPARTMENTS, COMPARED WITH BUDGET APPROPRIATIONS
January 1 to December 31, 1967
Schedule C-2l
Actual
(Over) Under
Actual Budget Budget
General Improvements
Personal Services
Salaries - Regular employees $ 12,389.85 $ 8,592.00 ($ 3,797.85)
Salaries - Part-time employees 2,695.47 6,240.00 3,544.53
Contractual Services
Insurance - Motor vehicles 50.61 (50.61)
Repair - Machinery and equipment 614.17 150.00 ( 464 . 17)
Materials and Supplies
Expendable tool,s 180.22 100.00 (80.22)
Motor vehicles - Fuel 155.19 (155.19)
Motor vehicles - License tags 30.00 (30.00)
Lumber and lumber products 32.95 250.00 217.05
Metal and metal products 1.09 50.00 48.91
Motor vehicles - Tires and tubes 45.37 ( 45 .37)
Paint and painting supplies 12.18 60.00 47.82
Other repairs and maintenance 80.05 450.00 369.95
Sundry Expenditures
Refunds 150.00 150.00
Totals 16.287.15 16,042.00 ( 2 45 .15)
Memorial Hall
Personal Services
Salaries - Regular employees
Contractual Services
Telephone and t~legraph
Gas service
Light service
Water service
Repair - Buildings
Repair - Machinery and equipment
Other professioQal services
4,008.00
4,008.00
51.35
1,494.01
348.97
238.20
2,100.82
195.52
75.00
1,800.00
320.00
275.00
1,000.00
100.00
50.00
Schedule C-22
23.65
305.99
(28.97)
36.80
(1,100.82)
(95.52)
50.00
-54-
CITY OF SALINA
Salina, Kansas
Schedule C-22 (Contd.)
~ETAIL OF GENERAL OPERATING FUND EXPENDITURES,
BY I DEPARTMENTS, COMPARED WITH BUDGET APPROPRIATIONS
January 1 to December 31, 1967
Memorial Hall (Contd.)
Materials and Supplies
Expendable too~s $
Janitor and to~let supplies
Other operating supplies
Electrical and lighting parts
Lumber and lumber products
Paint and painting materials
Sundry Expenditures
Public address system and timekeeper
Capital Outlay
Stage curtains
Totals
Public Health
Contractual Services
Appropriation - City
Totals
Industrial Development
Expenditures
Other professioqal and special
services
Totals
Actual
40.96
376.78
51. 64
592.07
214.00
2,158.90
11.871.22
33,812.00
33,812.00
23,087,81
$ 23.087.81
Budget
$
15.00
100.00
75.00
10.00
100.00
300.00
8,228.00
33,812.00
33,812.00
35.000.00
$ 35,000.00
Actual
(Over) Under
Budget
($ 25.96)
100.00
(376.78)
75.00
(41. 64)
(492.07)
86.00
(2,158.90)
(3 , 643 . 22)
Schedule C-23
Schedule C-24
11,912.19
$11.912.19
-55-
CITY OF SALINA
Salina, Kansas
ACCOUNTANTS' COMMENTS
December 31, 1967
- 56-
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 Decem-
ber 31, 1967
The unencumbered fund balances at January 1, 1967, 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.
Investment transactions are not reflected in receipts and expenditures as had
been customary piior to the change in the law.
All fund balances at December 31,1967, were sufficient to cover encumbrances.
I
EXHIBIT B Statement of Revenue, Actual and Estimated.
Revenue as estimated for budget purposes is compared with actual revenue re-
ceived in Exhibit B.
The increase in General Operating Fund revenue received over the amount estimated
is reflected primarily in licenses, fees, and permits, Police court fines, and
Franchise taxes These increases are due to an increase in amounts of certain
occupational licenses and permits; an increase in the number of fines assessed
by the court; and a change in the franchise for electric service which requires
payment on a monthly basis instead of annually, resulting in an additional eight
months taxes for the current year.
Revenue received by the Bond and Interest Fund is in excess of the amount antic-
ipated only because of the issue and sale of emergency warrants. This was neces-
sary due to the declining percentage of current special assessment taxes collected.
EXHIBIT C Statement of Expenditures Compared With Budget Appropriations.
Actual expenditures for the year 1966 are compared to budget appropriations in
this exhibit The General Operating Fund is presented in summary form, by de-
partments, and the detail of each department is presented in Schedules C-1 through
C-24,
Fire department e~penditures exceeded budgeted amounts due to merit increases in
personnel salarieJ which had not been anticipated in budgeted expenditures and
to the additional personnel and other expense necessary in connection with the
annexation of the Shilling Air Force Base territory to the City.
Expenditures in ex,cess of amounts budgeted for the Traffic Control department
are principally du:e to the purchase of capital equipment which was not included
in the budge t
-57-
~
Anticipated experllditures for Industrial Development purposes which are paid through
the Salina Chamb~r of Commerce were greater than actual expense due to a decrease
in certain projects and completion of others by the Chamber,
Expenditures exceeded budgeted amounts in violation of K.S.A. 79-2935 in the
Sanitation Fund and the Water and Sewage Fund.
Increases in personnel, salaries, and other direct expenses due to increases in
the volume of services provided resulted in the excess in the Sanitation Fund.
This fund is self-supporting. Total receipts for the year, principally service
fees, exceeded budgeted receipts by $8,117.13.
,
The actual opera~ing expenditures of the Water and Sewage Fund did not exceed
those budgeted; however the budgeted transfers from revenue bond funds for capital
expenditure purposes were $50,000.00 less than the amount anticipated in revenue
and this transfer within the Water and Sewage Fund resulted in the excess.
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 for construction projects which will be paid through the issuance
of bonds are not tecorded 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 1967
The total amount of outstanding bonds at December 31 of each of the last ten
years is as follows:
Year
Amount
1958
1959
1960
1961
1962
1963
1964
1965
1966
1967
$ 6, 243, 242 . 95
6,938,846.68
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
13,645,763.28
-58-
GENERAL
~
Audit adjustments were reviewed with the City Clerk. We have been informed that
all entries will b~ placed on the records,
CITY AUDIT QUESTIONNAIRE
The following questionnaire has been prepared by the office of the Auditor of State,
Department of Post ,Audit. Auditors are requested to file the following questions
and answers with their reports.
General
1. Were all inter-fund transactions made upon statutory authority?
Answer; Yes
2. Do the minutes contain adequate record of the proceedings of the governing body?
Answer: Yes
3. Were the minut~s signed, sealed, and approved by the governing body?
Answer: Yes
4. Were the directives of the governing body performed?
Answer: Yes
5. Were depositories designated for all city officials receiving public moneys?
Answer: Yes
6. Were all public moneys deposited in designated depositories?
Answer: Yes
7. Are bank deposits of all City officials adequately secured?
Answer: Yes
8. Did the governing body approve all collateral security and personal bonds fur-
nished to secure deposits?
Answer: Yes
9. Are fidelity bonds and insurance policies properly filed?
Answer: Yes
100 Were all inves~ments made in accordance with statutory provisions?
Answer: Yes
11. Were the proce~ds from City obligations expended for authorized purposes?
Answer: Yes
120 Were sinking or reserve funds created and used in accordance with statutory pro-
visions?
Answer: Yes
- 59-
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 58
16, Were expenditures from any City funds made in violation of the cash basis law?
Answer: No
17. Was there an inventory of public personal property on file?
Answer: Yes
18, Are there lease-rental or extended contracts in force?
Answer: Yes, accounting machine leased on month-to-month basis.
19. List officers or employees who received compensation in excess of legal authori-
zation. (List shall include amounts received for personal services or unauthor-
ized mileage.)
Answer: None
20. List officers who maintained an unauthorized petty cash fund.
Answer: None
21. List officers who made miscellaneous purchases or allowances from current collec-
tions.
Answer: None
22. List officers who failed to furnish required surety bond.
Answer: None
City Clerk
23. List required forms which are not being properly used.
Answer: None
24. Did Clerk maintain a fund ledger?
Answer: Yes
25, Did Clerk maintain an adequate record of fund encumbrances for all City funds?
Answer: Yes
26. Did Clerk maintain budget appropriation accounts?
Answer: Yes
27. Did Clerk reconcile fiscal agency balance with outstanding matured bonds and
coupons?
Answer: Yes
-60-
28. Were all unpaiq special assessments certified to the County Clerk to be placed
on the tax roll?
Answer: Yes
..
29. Did banks furnish Clerk monthly statements of daily balances?
Answer: Yes
City Treasurer
30. List required forms which are not being properly used.
Answer: None
31. Did the Treasu~er make disbursements of City funds without properly signed war-
rants or warrant checks?
Answer: No
32. Did
the
Answer:
the City Treasurer
City Clerk?
Yes
maintain records independently of those maintained by
33. Were there frequent reconciliations between the City Treasurer and the City
Clerk?
Answer: Yes
34. Did the Treasu~er maintain a chronological record of collateral securities
pledged to secure deposits?
Answer: Yes
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 of utility surpluses anticipated in the current budget?
Answer: No
,
41. Were there uti~ity revenue bonds outstanding?
Answer; Yes
-61-
42, Were utility fdnd 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 customer$1 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 c~edited on deposits annually as required by statute?
Answer: No - Intetest paid at date of deposit withdrawal
Statement and Comments
48. Comparison of available cash balances with encumbrances
~
49, Statement of expenditure compared with appropriations by item,
by fund
50. Statement of revenue, estimated and actual, by item, by fund
51, Classified sta~ement 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 in~estments by funds
57. Comparison of depository security and balances on deposit
58. Schedule of audit adjustments
59. Material diffe~ences 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 A
Exhibit C
Exhibit B
Exhibit E
Exhibit G
Exhibit H
Exhibit I
Exhibit J
Exhibit K
Exhibit L
Exhibit M
Comments
None
Exhibit C
None
None
-62-
CITY OF SALINA
Sa 1 ina, Kansa s
.
..
WATER AND SEWAGE DEPARTMENT
FINANCIAL STATEMENTS
December 31, 1967
-63-
CITY OF SALINA
Salina, Kansas
WATER AND SEWAGE DEPARTMENT
BALANCE SHEET
December 31, 1967
(With comparative figures for the preceding year)
t
ASSETS
December 31,
1967 1966
$ 1,500.00 $ 1,500.00
93,535.09 138,071.33
account 65,871.70 91,277.57
50,337.01 56,446.92
67,624.80 59 , 943. 71
19,847.47 16.827.03
298.716.07 364,066.56
,.
Current Assets
Petty cash
Cash in banks
Water and sewage treasurer
Water and sewage treasurer - Operating
Accounts receivable - Consumers
Inventories
Operating stores
Meter parts
Total Current. Assets
Plant and Property - Schedule 1
Furniture and fixtures
Plants, mains, equipment, and other property
Total Plant and Property
61,566.04
8,532.020.90
8,593,586.94
61,280.74
8.441,294.10
8,502.574.84
Other Assets
Cash in banks (funded reserves)
Bond and interest
Bond reserve
Depreciation and emergency
Combined water and sewage system
extension and bond retirement
Water and sewage system
construction fund
Investments (funded reserves)
Bond reserve
Depreciation and emergency
Combined water and sewage system
extension and bond retirement
Total Other Assets
Totals
99,127.62 103,084.87
76,095.00 4,963.85
945.69 401. 35
1,674.23 411. 68
73,817.48 123,426.81
258,868.85 312,250.57
146,455.66 139,117,11
248,737.45 94.200,56
905,721. 98 777,856.80
$9.798.024.99 $9.644.498.20
..
LIABILITIES
Current Liabilities
Accounts payable
Consumers' meter deposits
Due to Sanitation department
Total Current Liabilities
Long-Term Liabilities
Combined Water and Sewage System Reserve Bonds,
Series of 1961
Surplus
Appropriated
Bond and interest reserve
Bond reserve
Depreciation anq emergency reserve
Extension and bqnd retirement reserve
Construction fU9d reserve
Total Appropri~ted
Unappropriated
Total Surplus
Totals
Exhibit A
December 31,
1967 1966
$
27,070.88
31,627.00
171. 16
58,869.04
2,950,000.00
99 , 127 . 62
334,963.85
147,401.35
250,411.68
, 73,817.48
905,721.98
5,883,433.97
6,789,155.95
$9.798.024.99
$
14,534.81
28,255.00
549.65
43,339.46
3,065,000.00
-
103~084.87
317,214.42
139,518.46
94,612.24
123,426.81
777 ,856.80
5,758,301.94
6,536,158.74
------
.--
$9.6440498.20
-64-
CITY OF SALINA
Salina, Kansas
Exhibit B
WATER AND SEWAGE DEPARTMENT
UNAPPROPRIATED SURPLUS
December 31, 1967
(W th comparative figures for the preceding year)
December 31,
1967 1966
Beginning balance
$5,758,301.94
$5,444,257.17
Add
Net income for th~ year
Capital expenditutes from Construction Fund
Reserve
Payment of bond principal and interest from
Bond and Interest Reserve
222,096.07
225,886.85
/
49,609.33
75,000.00
222,957.25
6,252,964.59
223,457.92
5,968,601.94
Deduct
Transfer to Bond $nd Interest Reserve
Transfer to Bond ~etirement and Extension
Adjustment for pr~or year encumbrances
Reserve
219,000.00
150,000.00
530.62
369,530.62
210,300.00
210,300.00
Ending Balance
$5.883.433.97
$5.758.301.94
-65-
~."I
C lIT OF SALINA
Sa 1 ina, Kansa s
,
WATER AND SEWAGE DEPARTMENT
INCOME STATEMENT
January 1 to December 31, 1967
(With comparative figures for the preceding year)
Revenue
Water
Sewage
Tapping services
Service charge - ~efuse department
Miscellaneous income
Total Revenue
Operating Expenses . Schedule 2
1967
$546,850.71
338,730.96
5,688.09
3,086.67
7,374.94
901,731.37
571,678.05
Net Income from Opetations
330,053.32
Other Expense
Interest paid on nevenue bonds
107,957.25
Net Income
$222.096.07
Exhibit C
1966
$546,233.65
309,866.78
5,858.28
2,730.48
4.492.35
869.181. 54
529,836.77
339,344.77
113,457.92
$225.886.85
-66-
CITY OF SALINA
Salina, Kansas
Exhibit D
WATER AND SEWAGE DEPARTMENT
COMPAR~SION OF RESERVE BALANCES WITH ORDINANCE REQUIREMENTS
,
December 31, 1967
Bond and
Interest
Reserve
Bond
Reserve
Depreciation
and Emergency
Reserve
Reserve Balances, January 1, 1967
$103,084.87
$317 ,214.42
$139,518.46
Add
Transfer to reserVes - Year 1967
Interest 01' inves~ments
219,000.00
Deduct payment of bond principal and
interest - Year 1967
322,084.87
17,749.43
334,963.85
7,882.89
147,401.35
222,957.25
.
Reserve Balances, December 31, 1967
Reserve Requirements, December 31, 1967
Bond and Interest Reserve
Bond Principa 1 1 Five-twelfths of
principal due;on August 1, 1968
(5/12 x $115,qOO,00)
Bond Interest - IFive-sixths of
i
interest due 4n February 1, 1968
(5/6 x $52,03~.29)
99.127.62
334,963.85
147 ,401.35
47,916.66
43,361. 08
Bond Reserve
Fifty months at $6,000,00 per
month commeqcing October 1, 1961
Depreciation and Emergency Reserve
Fifty months ~t $2,500.00 per
month comme~cing October 1, 1961
,
300,000.00
125,000.00
,
I
Tota 1 Reserve Rlequirements
91,277.74
300,000,00
125,000,00
Excess of Actual Reserve Balances
Over Reserve Requirements
$ 7.849.88
$ 34.963.85
$ 22.401.35
-67-
CITY OF SALINA
Sa lina, Kansas
Schedule 1
WATER AND SEWAGE DEPARTMENT
PLANT AND PROPERTY
December 31, 1967
(~ith comparative figures for the preceding year)
-68-
CITY OF SALINA
Sa lina, Kansas
Schedule 1 (Contd.)
WATER AND SEWAGE DEPARTMENT
PLANT AND PROPERTY
December 31, 1967
comparative figures for the preceding year)
,
(With
,
Plant" Mains, Equi~ent, and Other
Property (Cont~.)
Pumping Stations '(Contd")
River intake pump
Water supply eXiPloration
Gyps um Hi 11 wa t~r tower
High surface pu~ps
Total Pumping ~tations
General Equipment
Garage and stor~ge buildings
Trucks and compressors
Chlorinator
Laboratory equipment
Water office improvements
Total General Equipment
Sewage Plant
Sewage plant and equipment
Sewage lines
Total Sewage P~ant
Expenditures from Water and Sewage
Revenue Bond Prqceeds
Sewage plant: impr~vements
Sewage truck line~
Key Acres water tdwer
Miscellaneous
Additions to softening and treat-
ment plant.
Total Expendityres from Water and
Sewage Revenue Bond Proceeds
December 31,
1967 1966
Increase
or
(Decrease)
$ 251,180.45 $ 251,180.45 $
16,190.07 16,190.07
124,802.70 116,564,70 8,238.00
36,654.09 32,225.09 4,429.00
1,86l.t.l35.89 1,848,149,59 12,986.30
811,837.26 811,837,26
542,913 . 63 542,913 . 63
122,836.04 122,836.04
590,322.21 529,133.55 61,188.66
493,418.03 490 ,285.53 3,132.50
2 ,561,327.17 2,497,006.01 64,321.16
Total Plant, Mains, Equipment
and Other Property 8,532 ,020.90
Total Plant and Property $8,593,586.94
8 . 441 , 294 . 10
$8.502.574.84
90,726.80
$91.012,10
-69-
CITY OF SALINA
Salina, Kansas
WATER AND SEWAGE DEPARTMENT
OPERATING EXPENSES
January 1 to December 31, 1967
(With comparative figures for the preceding year)
Wat.er Supply Expens,es
Maintenance - Well pumps and equipment
Well power
Well house signals
River inta.ke power
Maintenance - BUitldings and grounds
Maintenance - River Basin
I
Total Water Supply Expenses
Softening and Treatment Expenses
Supervisi.on
Sa 1aries
Electric power
Gas service
Building operatin$ supplies
Chemicals
Maintenance - Equ~pment
Maintenance - Buildings
Electricity - ca1qium plant
Gas - Calcium plant
Supplies - Calcium plant
Total Softening and Treatment Ex-
penses
Pumping Expenses
Superv ision
Salaries
E1ectr ic power
Gas service
Lubricants
Building operating supplies
Maintenance - Electrical equipment and
pumps
Maintenance - Station buildings and
grounds
Total Pumping Expenses
December 31,
1967 1966
$ 1,117.94
2,516.40
1,437 ,96
1, 690 . 14
87.49
10,390.54
17,240.47
9,596.32
31,535.95
3,507.31
6,082.55
232.41
71,816.22
4..923,89
926.49
3,139.74
3,493.05
1,105.51
136,359.44
$ 1,075.70
2,107.98
1,173.51
1,984.00
980.99
7,322.18
9,576.70
28,680.75
3,488.00
7,567.93
645.14
68,370.90
6,189.02
434.28
3,096.70
364.76
6,291. 12
134,705.30
Schedule 2
Increase
or
(Decrease)
$ 42.24
408.42
264.45
(293.86)
(893.50)
10,390,54
9,918.29
19.62
2,855.20
19.31
(1,485.38)
(412.73)
3,445.32
(1,265.13)
492 . 2 1
43.04
3 , 128 .29
(5,185,61)
1 , 654, 14
9,928,92 9,544.30 384.62
18,918.00 18,186,00 732 .00
16,198.16 14,079.86 2,118,30
500.24 384.19 116,05
119 .30 39,90 79.40
735 . 73 748.83 (13,10)
800. 77 22.20 778.57
417,32 506.67 (89.35)
47,618.44 43,511. 95 4,106.49
-70-
.
C lIT OF SALINA
Sa Una, Kansas
Schedule 2 (Contd.)
WATER AND SEWAGE DEPARTMENT
OPERATING EXPENSES
January 1 to December 31, 1967
comparative figures for the preceding year)
(~ith
Distribution Expens~s
Supervision
Salaries
Meter maintenance, sa laries
Meter maintenancel supplies
Vehicle and equip~ent expense
Tapping supplies I
Maintenance - Dis~ribution mains
Maintenance - EletBted tanks
Maintenance - Hydtants
Miscellane~us ~at~~ialsand labor
Total D1str1bu~1on Expenses
1
Customers~ Accounti~g and Collection
,
Expenses 1
,
Office salaries !
Servicemen apd me4er readers salaries
Servicemen and me~er readers supplies
Collection statio~s
Maintenance - Off~ce and equipment
Office supplies
Vehicle expense ,
Car and travel eXBense
Postage
Total Customer~U Accounting and
Collection E~penses
I
1
,
Administrative and C1eneral Expenses
,
Supervision !
Sa 1aries
Telephone ex.pense
Of fiee supp lies
Special engineeridg
Social security
Insurance
Sales tax
Increase
December 31 , or
1967 1966 (Decrease)
$ 5,116.24 $ 4,851.25 $ 264.99
25,054.06 17 ,429 . 26 7,624.80
9,256.66 9,632.75 (376.09)
10,653.14 11,926.61 (1,273.47)
3,189.33 2,034.28 1,155.05
3,775.91 5,458.53 (1,682 .62)
6,025.50 5,016.38 1,009 . 12
1,214.16 1, 112 . 14 102.02
2,962.93 337.83 2,625.10
2,516.54 1,429.46 1.087.08
69,764.47 59.228.49 10,535.98
42,184.73 42,617.20 (432.47)
31,848.40 32,928.40 (1,080.00)
439.44 520.34 (80.90)
1,561. 40 1,563.20 (1. 80)
1,930.00 1,9 15 . 30 14.70
3 , 641. 17 5,271.37 (1,630.20)
2 , 13 8 . 82 2,334.26 (195 .44)
1,153.87 812.60 341. 2 7
7,572,70 7 ,810.35 (237,65)
92.2470.53 95,773.02 (3,302 .49)
9 ~ 924.00
3,968.44
2,438.68
357.27
9,786.00
5 , 120 . 75
2 ,427 . 77
542.64
2,003.25
7,899,55
3, 130 . 72
1,415.20
138.00
(1, 152 ,31)
10.91
(185.37)
(2,003.25)
3 , 622 . 85
516.48
1,789.25
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11,522.40
3,647.20
3,204.45
CITY OF SALINA
Salina, Kansas
Schedule 2 (Contd.)
WATER AND SEWAGE DEPARTMENT
OPERATING EXPENSES
January 1 to December 31, 1967
(~ith comparative figures for the preceding year)
Administrative and penera1 Expenses (Contd~
I
Property taxes 1 $
,
Accounts charged bff
Long and short ca~h
I
Employees retirem~nt
,
Accident insuranc~
Auditing expense I
,
Contracting servife
Organizational du~s and memberships
Service performed I - Other departments
Car mileage and ttave1 expenses
I
Total Administtative and General Ex-
penses
Sewage Treatment an4 Collection Expenses
Supervision
Salaries
Electric power
Gas service !
Plant operating s~PP1ies
Maintenance - Equ~pment
Maintenance - Bui~dings and grounds
Maintenance - Pum~ing stations
Maintenance - San~tary sewers
Vehicle expense :
Total Sewage Trbatment and Co1lec-
,
t ion Expensesl
,
i
Total Operrting Expenses
I
12 , 172 .00
64,495.31
24,780.80
2 , 113 . 45
1,017.64
4,595.56
325.78
3,167.65
2,359.28
3,889.67
16,339.00
49,206.75
22,844.97
1,989.29
1,995.88
2,877.48
172 .00
3 , 123 . 11
2,294.06
4,059.72
118,917,14
104,902.26
$571. 678.05
$529.836.77
(4,167.00)
15,288.56
1,935.83
124.16
(978.24)
1,718.08
153 . 78
44.54
65.22
070.05)
14,014,88
$41.841.28
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CITY OF SALINA
Salina, Kansas
WATER AND SEWAGE DEPARTMENT
ACCOUNTANTS' COMMENTS
December 31, 1967
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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 wated..orks 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, 1967,
and at December 31, 1966, is compared in the following summary:
Total Surplus
Increase
December 31. or
1967 1966 (Decrease)
$ 298,716 $ 364,066 ($ 65,350)
58,869 43 , 339 15,530
239,847 320,727 (80,880)
8,593,587 8,502,575 91,012
905,722 777,857 127,865
9,739,156 9,601,159 137,997
2,950,000 3,065,000 (115,000)
6.789,156 6.536.159 252.997
905,722 777,857 127,865
5,883,434 5,758,302 125,132
$6,789,156 $6.536.159 $252,997
ASSETS AND LIABILITIES
Current assets
Current liabilities
Working capital
Plant and property
Other assets
Fixed liabilities
Surplus
Distribution of Surplus
Appropriated
Unappropriated
PETTY CASH, $1,500.00,
A petty cash fund in the amount of $1,500.00 is maintained in the Water and Sew-
age Department as.a change fund and to pay postage, freight, temporary labor, and
other emergency e.penses, including the refund of meter deposits to customers. A
bank account is m~intained as a part of this fund and all disbursements are made
by check as requi~ed by K.S.A. 12-8252.
CASH IN BANKS, Water and Sewage Treasurer, $93,535.09.
Water and Sewage Treasurer Operating Account, $65,871.70.
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
-74-
.
by the city. Segregation of cash into separate funds or accounts as provided for
by the City of Salina Ordinance No. 6454 is accomplished by the issuance of checks
payable to the various accounts provided for in the ordinance. These funds and
accounts are mai~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 re-
I
cords for the Wa~er and Sewage Fund is as follows:
,
Cash as shown ~y Water and Sewage Department - Exhibit A, Page 64
Current Assetl:s
,
Petty cash 1
Water and sewage treasurer
,
Water and Sewage treasurer operating
account
Other As sets
Cash and i~vestments held in reserve
accounts
$ 1,500.00
93,535.09
65,871. 70
$ 160,906.79
Cash shown by dity Clerk's records - Exhibit A, Page 2
905, 721. 98
$1. 066, 628. 77
ACCOUNTS RECEIVABLEi, CONSUMERS, $50,337.01.
This amount represents the total amount due from consumers at December 31, 1967,
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 the control account at December 31, 1967.
Consumers~ individual balances were not verified by correspondence or other con-
firmation.
INVENTORIES~ Operat~ng Stores, $67,624.80,
Meter ~arts, $19,847.47.
,
Copies of the inv~ntory count sheets were tested for additions and extensions,
however, we did nbt observe or test the physical count quantities, and we did
not verify the valuation of inventory items.
PLANT AND PROPERTY. i $8, 593~S86.94.
,
.
Schedule 1 presen~s a detail comparison of the department's plant and property
at December 31, 1967, and December 31, 1966.,
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 de-
preciation recorded on the waterworks system was restored to the Surplus account.
The City of Sa1in~ has not recorded depreciation on its plant and property since
the water and sew~ge systems were combined,
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OTHER ASSETS, $905,721.98.
;
City of Salina Ordinance No. 6546, which authorized the issuance of $3,600,000.00
of Combined Water and Sewage System Revenue Bonds, Series of 1961, provided that
proceeds from the sale of the bonds were to be deposited in a separate fund known
as the "Combined Water and Sewage System Construction Fund". During the year 1967,
$49,609.33 was e~pended from this fund for water and sewage plant improvements.
The funds segreg*ted on the records of the Water and Sewage Department for the
payment of curre+t bond principal and interest, for the creation of reserves to
prevent default tn payment of principal and interest, and for the creation of de-
preciation and e$ergency reserves to provide for replacements and repairs of the
present system wl).en other funds are not available, are shown as "Other Assets"
in the Balance Sl).eet, 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 showrl in Exhibit D. All of the reserve balances at the end of the
year were in accdrdance with ordinance requirements.
The investments, consisting of U. S. Treasury Bills, are carried on the records
of the Water and ISewage Department at c6st. The custody receipts issued by the
First National B~nk and Trust Company were examined.
1
CURRENT LIABILITIESi, $58,869.04.
Accounts payable iat December 31, 1967, represent the amounts owed to suppliers
and vendors by thle Water and Sewage Department. The accounts payable were veri-
fied by an examin~tion of the unpaid claim vouchers of the Water and Sewage De-
partment at December 31, 1967, and a review of vouchers paid after that date.
The individual meter deposit cards were added and reconciled to the control ac-
count for customers' meter deposits at December 31, 1967. Attention is directed
to the fact that the Water and Sewage Department does not credit the individual
meter deposit accpunts with interest in the manner prescribed by K.S.A. 12-822.
Interest is paid ~t the time the deposit is refunded.
The Water and Sewage Department acts as billing and collection agent for the
Sanitation Depart*ent. The amount due to the Sanitation Department at Decem-
ber 31, 1967, represents the unpaid balance of sanitation billings transferred
at December 31, 1$67.
LONG-TERM LIABILITI~S, $2,950,000.00.
Principal payment of $115,000.00 and interest payments of $107,957.25 were made
on the revenue bonds during the year. The balance of Combined Water and Sewage
System Revenue Bonds outstanding at December 31, 1967, was $2,950,000.00.
SURPLUS, $6,789,155,95.
The surplus account is shown on Exhibit A segregated between Appropriated and Un-
appropriated" The detail of changes in Unappropriated Surplus during the year is
shown on Exhibit B.
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OPERATIONS
.
The Income Statement, Exhibit C, presents the results of operations of the Water
and Sewage Department for the period January 1 to December 31, 1967, and for the
year ended December 31, 1966,
~
The detail of the operating expenses for the year and a comparison with 1966 oper-
ating expenses is Shown on Schedule 2,
The Water and Sewa$e Department has not recorded depreciation on its property since
the water and sewa$e systems were combined, We recommend that a determination of
the values of the Plant and property assets be made by a competent engineering firm
in order to permitia realistic annual depreciation amount to be computed and recorded
on the records of ~he Water and Sewage Department.
The Water and Sewage Department paid $10,000.00 to the City of Salina during the
year 1967 in lieu of a franchise fee,
MISCELLANEOUS
.
The number of custdmers of the Water and Sewage Department increased from 11,805 at
January 1, 1967, tq 12,326 at December 31, 1967.
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