Audit - 1974THE CITY OF SALINA
Saline County, Kansas
REPORT ON EXAMINATION
December 31, 1974
WOODS & DURHAM
Certified Public Accountants
Salina, Kansas
' THE CITY OF SALINA
Saline County, Kansas
ITABLE OF CONTENTS
' Page
Number
Accountant's Report . . . . . . . . . . . . . . . . . . . . . . . 1- 2
' Exhibit "A" Balance Sheets - All Funds and Account Groups . . . . . . . . . . 3- 14
Exhibit "B" Statement of Revenues, Expenditures and Encumbrances . . . . . . 15- 46
Exhibit "C" Statement of Revenue and Expense - Enterprise Funds . . . . . . . 47
' Exhibit "D" Statement of Changes in Fund Balances . . . . . . . . . . . . . . 48- 49
Exhibit "E" Statement of Changes in Retained Earnings - Enterprise Funds 50
Exhibit "F" Notes to Financial Statements . . . . . . . . . . . . . . . . . . 51- 52
'
Supplemental Information
Schedule
1
Comparison of Cash Balances with Encumbrances . . . . . . . . .
. 53-
54
Schedule
2
Classified Statement of Receipts, Disbursements and Balances
of Cash by Funds, Composition of Ending Cash Balances . . . .
. 55-
56
Schedule
3
Reconciliation - Cash Disbursements with Expenditures . . . . .
.
57
Schedule
4
Comparison of Actual Revenues with Budget Estimates - Detail
58-
60
Schedule
5
Comparison of Actual Expenditures with Estimates
'
Detail .
. . :
. 61-
76
Schedule
6
Receipts, Expenditures and Balances - Construction Fund . . . .
.
77
'
Schedule
Schedule
7
8
Water and Sewage Fund Consolidated . . . . . . . . . . . . . .
Statement of Bonds of Indebtedness, Temporary Notes and
. 78-
79
No -Fund Warrants . . . . . . . . . . . . . . . . . . . . . .
. 80-
81
Schedule
9
Reconciliation of Fiscal Agency Balance . . . . . . . . . . . .
.
82
'
Schedule
10
Insurance Coverage . . . . . . . . . . . . . . . . . . . . . .
.
83
Schedule
11
Fidelity Bonds . . . . . . . . . . . . . . . . . . . . . . . .
.
84
Schedule
12
Statement of Investments by Funds . . . . . . . . . . . . . . .
.
85
Schedule
13
Comparison of Depository Security with Balances on Deposit . .
.
86
'
Schedule
14
Municipal Court - Summary of Assessments, Disbursements, and
Uncollected Case Balance . . . . . . . . . . . . . . . . .
87
'
Water and Sewage Fund
'
Accountant's Report . . . . . . . . . . . . . . . . . . . . . .
.
88
Exhibit "A"
Comparative Balance Sheet . . . . . . . . . . . . . . . . . .
. 89-
90
Exhibit "B"
Comparative Statement of Revenue and Expense . . . . . . . . .
.
91
Exhibit "C"
Statement of Change in Retained Earnings . . . . . . . . . . .
.
92
1
Exhibit "D"
Statement of Change in Financial Position
93
Exhibit "E"
Notes to Financial Statements . . . . . . . . . . . . . . . . .
.
94
'
Supplemental Information
Schedule
1
Comparative Operating Expenses Statement . . . . . . . . . . .
. 95-
97
Schedule
2
Comparison of Reserve Balances with Ordinance Requirements . .
.
98
'
Schedule
3
Comparative Plant and Property Statement . . . . . . . . . . .
. 99 -100
Auditor's Questionnaire
City Audit Questionnaire
U
Malin
WOODS & D U R H A M G11 "a in Way rmnk?
605 W. NORTH STREET
P. O. BOX 1324
SALINA, KANSAS, 67401
City Commission
The City of Salina
Salina, Kansas
TELEPHONE - AREA 913, TAYLOR 5 -5494
We have examined the financial statements of the various funds and account
groups, listed in the table of contents, except the Water and Sewage Fund,
of the City of Salina, Kansas, for the year ended December 31, 1974. Our
examination was made in accordance with generally accepted auditing stan-
dards and the Minimum Standard Audit Program approved by the State Municipal
Accounting Board March 28, 1969, and accordingly included such tests of the
accounting records and such other auditing procedures as we considered nec-
essary in the circumstances.
The City has not maintained a record of its general fixed assets on a cost
basis as required by generally accepted accounting principles in order that
balance sheets of these funds could be prepared. The values used for fixed
asset properties in the General Fixed Assets account group are at fair market
values for insurance purposes rather than at cost. Because balance sheets
for the previous operating period have not been prepared, a statement of
changes in financial position in Enterprise Funds is not included, except for
the Water and Sewage Fund.
The financial statements of the Water and Sewage Fund for the years ended
December 31, 1973, and 1974 are reported upon in a separate section of this
report.
In our opinion, the financial statements listed in the table of contents,
except for the balance sheets of the General Fixed Assets and the various
Enterprise Funds and the Statement of Revenue and Expense - Enterprise Funds
and the Statement of Changes in Retained Earnings - Enterprise Funds, present
fairly the results of operations of the various funds and account groups of
the City of Salina, Kansas, for the year ended December 31, 1974, in confor-
mity with generally accepted accounting principles applied on a basis consis-
tent with that of the previous year. Further, in our opinion, the aforemen-
tioned statements present fairly the cash and unencumbered cash balances of
the various funds and account groups of the City of Salina, Kansas, at Decem-
ber 31, 1974, and their revenues and expenditures for the year then ended,
in conformity with the cash basis and budget laws of the State of Kansas ap-
plied on a basis consistent with that of the preceding year.
1.
1 The City of Salina
Page 2
The accompanying supplemental schedules listed in the table of contents are
not necessary for a fair presentation of the financial statements or the
cash position, but are presented as additional information for your use.
The supplemental information has been subjected to the tests and other au-
' diting procedures applied in the examination of the financial statements
and, in our opinion, is fairly stated in all material respects in relation
to the financial statements taken as a whole.
' WOODS & DURHAM w
Certified Public Accountant in Charge
June 5, 1975 of and Actively Engaged on this Audit.
1
1
L
2.
THE CITY OF SALINA
Saline County, Kansas
BALANCE SHEETS - ALL FUNDS AND ACCOUNT GROUPS
December 31, 1974
GENERAL FUND
Cash
TOTAL
SPECIAL REVENUE FUNDS:
CIVIL DEFENSE
Cash
REVENUE COLLECTED IN ADVANCE
Cash
STREET MACHINERY
Cash
Investments
TOTAL
SPECIAL RESERVE
Cash
HUMAN RELATIONS COMMISSION
Cash
TOTAL
DEBT SERVICE FUNDS:
BOND AND INTEREST
Cash
L''
ASSETS
Exhibit. "A"
$ 114,632.76
$ 114,632.76
$ 1,695.70
$ 22,900.64
$ 9,353.69
17,000.00
$_ 26,353.69
$ 33,158.72
$ 7,009.02
$ 7,009.02
$ 176,390.87
THE CITY OF SALINA
Saline County, Kansas
BALANCE SHEETS - ALL FUNDS AND ACCOUNT GROUPS Exhibit "A"
December 31, 1974
LIABILITIES, RESERVES AND FUND BALANCE /RETAINED EARNINGS
Liabilities
Vouchers payable $ 32,805.01
Fund balance 81,827.75
TOTAL
$_ 114,632.76
SPECIAL REVENUE FUNDS:
CIVIL DEFENSE
Fund balance $_ 1,695.70
REVENUE COLLECTED IN ADVANCE
Fund balance $ 22 900.64
STREET MACHINERY
Fund balance $ 26,353.69
TOTAL
$_ 26,353.69
SPECIAL RESERVE
Fund balance $_ 33,158.72
ffiTMAN RELATIONS COMMISSION
Liabilities
Vouchers payable $ 711.98
Fund balance 6,297.04
TOTAL
$ 7,009.02
DEBT SERVICE FUNDS:
BOND AND INTEREST
Fund balance $ 176,390.87
4.
THE CITY OF SALINA
Saline County, Kansas
BALANCE SHEETS - ALL FUNDS AND ACCOUNT GROUPS Exhibit "A"
December 31, 1974 (Contd.)
ASSETS
CAPITAL PROJECT FUNDS:
CONSTRUCTION
Cash $ 167,211.62
TOTAL
$_ 167,211.62
CONSTRUCTION - STREET RESURFACING
Cash $ 143,284.74
ENTERPRISE FUNDS:
SANITATION
Current Assets
Cash $ 78,159.06
Investments - cost (Certificates of Deposit,
Market value $30,000.00) 30,000.00
Accounts receivable 243.28
Total Current Assets 108,402.34
Plant, Property and Equipment
Equipment 78,054.41
TOTAL
$ 186,456.75
PAPER RECYCLING
Current Assets
Cash $ 17,646.21
Plant, Property and Equipment
Equipment 4,578.90
TOTAL $ 22,225.11
1 5.
THE CITY OF SALINA
Saline County, Kansas
BALANCE SHEETS - ALL FUNDS AND ACCOUNT GROUPS Exhibit "A"
December 31, 1974 (Cont'd.)
LIABILITIES, RESERVES AND FUND BALANCE /RETAINED EARNINGS
CAPITAL PROJECT FUNDS:
CONSTRUCTION
Liabilities
Vouchers payable $ 16,695.56
Fund balance 150,516.06
TOTAL $ 167,211.62
CONSTRUCTION - STREET RESURFACING
Fund balance $ 143,284.74
ENTERPRISE FUNDS:
SANITATION
Retained Earnings $ 186,456.75
TOTAL $ 186,456.75
PAPER RECYCLING
Contribution by municipality $ 35,000.00
Retained Earnings (12,774.89)
TOTAL $ 22,225.11
J
THE CITY OF SALINA
Saline County, Kansas
BALANCE SHEETS - ALL FUNDS AND ACCOUNT GROUPS
December 31, 1974
ASSETS
ENTERPRISE FUNDS (Cont'd.)
PARKING METERS
Current Assets
Cash
Investments - cost (Certificates of Deposit,
Market value $13,000.00)
Total Current Assets
Plant, Property and Equipment
Parking facilities
Equipment
Total Plant, Property and Equipment
TOTAL.
GOLF COURSE
Current Assets
Cash
Total Current Assets
Plant, Property and Equipment
Golf course
Equipment
Total Plant, Property and Equipment
TOTAL
AMBULANCE
Current Assets
Cash
Total Current Assets
Plant, Property and Equipment
Equipment
Total Plant, Property and Equipment
TOTAL
L
$1,375,365.60
6,680.67
$ 310,516.02
54,118.24
$ 5,411.15
Exhibit "A"
(Cont'd.)
$ 48,685.07
13,000.00
61,685.07
1,382,046.27
$1,443,731.34
$ 9,782.47
9,782.47
364,634.26
$ 374,416.73
$ 6,432.95
6,432.95
5,411.15
$ 11,844.10
THE CITY OF SALIM
Saline County, Kansas
BALANCE SHEETS - ALL FUNDS AND ACCOUNT GROUPS Exhibit "A"
December 31, 1974 (Cont'd.)
LIABILITIES, RESERVES AND FUND BALANCE /RETAINED EARNINGS
ENTERPRISE FUNDS (Contd.)
PARKING METERS
Current Liabilities
Vouchers payable $ 1,934.00
Bonds payable - current portion 68,000.00
Total Current Liabilities 69,934.00
Long -Term Indebtedness
Bonds payable - long -term portion 482,000.00
Retained Earnings 891,797.34
TOTAL
$1,443,731.34
GOLF COURSE
Current Liabilities
Bonds payable - current portion $ 6,000.00
Total Current Liabilities 6,000.00
Long -Term Indebtedness
Bonds payable - long -term portion 112,000.00
Contribution by municipality 244,396.89
Retained Earnings 12,019.84
TOTAL
$ 374,416.73
AMBULANCE
Contribution by municipality $ 24,115.00
Retained Earnings (deficit) (12,270.90)
TOTAL
$ 11,844.10
8.1
THE CITY OF SALINA
Saline County, Kansas
BALANCE SHEETS - ALL FUNDS AND ACCOUNT GROUPS
December 31, 1974
ASSETS
ENTERPRISE FUNDS (Cont'd.)
SOLID WASTE DISPOSAL
Current Assets
Cash
Total Current Assets
Plant, Property and Equipment
Land
Equipment
Total Plant, Property and Equipment
TOTAL
INTERGOVERNMENTAL FUNDS:
CENTRAL GARAGE
Cash
TOTAL
INTERGOVERNMENTAL FUNDS:
SPECIAL GAS TAX
Cash
TOTAL
FEDERAL REVENUE SHARING
Cash
Investments
COMMUNITY DEVELOPMENT
Cash
L
$ 121,001.50
37,250.00
Exhibit "A"
(Cont'd.)
$ 7,006.23
7,006.23
158,251.50
$ 165,257.73
$ 45,067.85
$ 45,067.85
$ 28,412.07
$ 28,412.07
$ 250,956.64
217,313.00
$ 468,269.64
$� 10,000.00
TAE CITY OF SALINA
Saline County, Kansas
BALANCE SHEETS - ALL FUNDS AND ACCOUNT GROUPS Exhibit "A"
December 31, 1974 (Cont'd.)
LIABILITIES, RESERVES AND FUND BALANCE /RETAINED EARNINGS
ENTERPRISE FUNDS (Cont'd.)
SOLID WASTE DISPOSAL
Contribution by municipality $ 158,251.50
Retained Earnings 7,006.23
INT AGOVERNMENTAL FUNDS:
CENTRAL GARAGE
Liabilities
Vouchers payable
Fund balance
TOTAL
INTERGOVERNMENTAL FUNDS:
SPECIAL GAS TAX
Liabilities
Vouchers payable
Fund balance
TOTAL
FEDERAL REVENUE SHARING
Liabilities
Vouchers payable
Fund balance
TOTAL
COMMUNITY DEVELOPMENT
Fund balance
$ 165,257.73
$ 2,901.50
42,166.35
$ 45,067.85
$ 205.29
28,206.78
$ 28 412.07
$ 166,536.64
301,733.00
$ 468,269.64
$_ 10,000.00
1�
THE CITY OF SALINA
Saline County, Kansas
BALANCE SHEETS - ALL FUNDS AND ACCOUNT GROUPS
December 31, 1974
TRUST AND AGENCY FUNDS:
FIREMEN'S PENSION
Cash
Investments
TOTAL
POLICEMEN'S PENSION
Cash
Investment
TOTAL
SOCIAL SECURITY
Cash
EMPLOYEES' RETIREMENT
Cash
KANSAS FIRE AND POLICE RETIREMENT
Cash
CEMETERY ENDOWMENT
Cash
Investments
TOTAL
MAUSOLEUM ENDOWMENT
Cash
Investments
TOTAL
11.
ASSETS
Exhibit "A"
(Cont'd.)
$ 72,307.54
94,304.10
$ 166,611.64
$ 30,261.84
79,305.00
$ 109,566.84
$ 30,626.70
$ 21,502.62
$ 23,518.14
$ 812.54
21,000.00
$ 21,812.54
$ 845.17
16,000.00
$ 16,845.17
THE CITY OF SALINA
Saline County, Kansas
BALANCE SHEETS - ALL FUNDS AND ACCOUNT GROUPS Exhibit "A"
December 31, 1974 (Cont'd.)
LIABILITIES,_ RESERVES AND FUND BALANCE /RETAINED EARNINGS
TRUST AND AGENCY FUNDS:
FIREMEN'S PENSION
Fund balance $ 166,611.64
TOTAL $ 166,611.64
POLICEMEN'S PENSION
Fund balance $ 109,566.84
TOTAL $ 109,566.84
SOCIAL SECURITY
Fund balance
$
30,626.70
EMPLOYEES' RETIREMENT
Fund balance
$
21,502.62
KANSAS FIRE AND POLICE RETIREMENT
Fund balance
$
23,518.14
CEMETERY ENDOWMENT
Fund balance
$
21,812.54
TOTAL
$
21,812.54
MAUSOLEUM ENDOWMENT
Fund balance
$
16,845.17
TOTAL
$
16,845.17
12.
THE CITY OF SALINA
Saline County, Kansas
BALANCE SHEETS - ALL FUNDS AND ACCOUNT GROUPS Exhibit "A"
December 31, 1974 (Cont'd.)
ASSETS
GENERAL FIXED ASSETS
Land, buildings and improvements $2,781,091.00
Furniture and contents of buildings 406,200.00
Machinery, equipment and vehicles 592,360.48
TOTAL $3,779,651.48
GENERAL LONG -TERM DEBT
Amount available for retirement of serial bonds $ 176,390.87
Amount to be provided for retirement of serial bonds 5,244,345.13
Amount to be provided for retirement of temporary-notes 325,263.14
TOTS $5,745,999.14
13.
i
i
THE CITY OF SALINA
Saline County, Kansas
BALANCE SHEETS - ALL FUNDS AND ACCOUNT GROUPS Exhibit "A"
December 31, 1974 (Cont'd.)
LIABILITIES, RESERVES AND FUND BALANCE /RETAINED EARNINGS
GENERAL FIXED ASSETS
Investment in general fixed assets $3,779,651.48
TOTAL
GENERAL LONG -TERM DEBT
General obligation bonds payable
Special assessment bonds payable
Temporary notes payable
TOTAL
$3,779,651.48
$2,114,000.00
3,306,736.00
325,263.14
$5,745,999.14
14* 1
GENERAL FUND
Revenues
Taxes
Licenses, fees and permits
Intergovernmental revenue
Charges for services
Fines and forfeitures
Transfers from other funds
Reimbursed expenses
Miscellaneous
Sale of commodities
Franchise fees
Total Revenues
Expenditures and Encumbrances
City commission
City manager
City clerk and treasurer
City attorney
Municipal court
Buildings
Engineering
Fire
Inspection
Park
Police
Street
Street lighting
r
THE CITY OF SALINA
Saline County, Kansas
STATEMENT OF REVENUES_,_ EXPENDITURES AND ENCUMBRANCES
For The Years Ended December 31, 1973 and 1974
Actual
Without Reimbursed
Reimbursed Expense
Expense Elimination Actual Budget
$1,503,920.84
79,520.25
158,143.03
166,057.87
165,539.64
33,327.61
12,271.49
273,742.45
2,392,523.18
39,487.37
34,819.25
93,735.98
21,012.07
22,179.96
51,595.98
94,277.71
615,285.57
49,463.73
115,233.39
732,546.21
42,601.25
87,576.21
6,453.39
191,090.55
197,543.94
191,090.55
$1,503,920.84
79,520.25
158,143.03
166,057.87
165,539.64
6,453.39
191,090.55
33,327.61
12,271.49
273,742.45
2,590,067.12
39,487.37
34,819.25
93,735.98
21,012.07
22,179.96
51,595.98
94,277.71
615,285.57
49,463.73
115,233.39
732,546.21
233,691.80
87,576.21
$1,469,722.00
73,595.00
162,900.00
184,530.00
155,000.00
189,927.63
22,030.00
12,600.00
246,000.00
2_,516,304.63
47,930.00
32,825.00
88,320.00
21,985.00
20,595.00
41,205.00
91,710.00
609,215.00
46,955.00
104,180.00
728,455.00
260,025.00
93,000.00
Actual
(Over) Under
Budget
$ (34,198.84)
(5,925.25)
4,756.97
18,472.13
(10,539.64)
(6,453.39)
(1,162.92)
(11,297.61)
328.51
(27,742.45)
_(73,762.49)
8,442.63
(1,994.25)
(5,415.98)
972.93
(1,584.96)
(10,390.98)
(2,567.71)
(6,070.57)
(2,508.73)
(11,053.39)
(4,091.21)
26,333.20
5,423.79
Exhibit "B"
Actual
Prior
Year
$1,377,382.45
76,488.87
151,254.70
178,151.88
127,711.73
157,792.92
34,068.78
12,064.12
255,720.57
29370,636.02
33,481.87
32,285.26
102,209.14
24,402.38
18,918.19
40,682.61
87,781.95
546,847.36
43,056.05
93,825.92
667,755.47
224,508.59
86,799.40
GENERAL FUND (Cont'd.)
Expenditures and Encumbrances
(Cont'd.)
Traffic and safety
Swimming pools
Administration and planning
Insurance and contingencies
Band
Cemetery
General improvement
Memorial hall
Public health
Industrial development
Waste disposal
Total Expenditures and
Encumbrances
Revenues Over (Under) Expendi-
tures and Encumbrances
SPECIAL REVENUE FUNDS
NOXIOUS WEED
Revenues
Ad valorem property tax
Delinquent tax
L.A.V.T.R.
Total Revenues
L
THE CITY OF SALINA
Saline County, Kansas
STATEMENT OF REVENUES,_ EXPENDITURES AND ENCUMBRANCES
For The Years Ended December 31, 1973 and 1974
Actual
Without Reimbursed
Reimbursed Expense
Expense Elimination Actual Budget
Exhibit "B" I
(Cont'd.)
Actual Actual
(Over) Under Prior
Budget Year
$ 51,323.36
$ $ 51,323.36
$ 36,985.00
$ (14,338.36)
$ 37,149.77
17,921.13
17,921.13
19,345.00
1,423.87
16,657.27
63,293.91
63,293.91
63,010.00
(283.91)
48,115.91
96,262.63
96,262.63
74,500.00
(21,762.63)
82,336.77
12,500.00
12,500.00
10,000.00
(2,500.00)
10,000.00
28,180.85
28,180.85
26,675.00
(1,505.85)
24,513.12
27,536.00
27,536.00
27,605.00
69.00
24,350.60
13,091.20
13,091.20
10,535.00
(2,556.20)
15,020.28
41,735.00
41,735.00
41,735.00
-
41,735.00
19,702.51
19,702.51
20,000.00
297.49
20,268.28
-
-
46,760.00
46,760.00
44,177.26
2,371,361.27
191,090.55 2,562,451.82
2,563,550.00
1,098.18
2,366,878.45
$ 21,161.91
$ 6,453.39 $ 27,615.30
$ (47,245.37)
$---(74,860.67)
$ 3,757.57
$ 6,161.70 $
$ 6,161.70 $
6,130.99
$ (30.71) $
5,930.29
95.66
95.66
50.00
(45.66)
110.69
303.80
303.80
303.00
(.80)
280.01
6,561.16
6,561.16
6,483.99
(77.17)
6,320.99
SPECIAL REVENUE FUNDS (Cont'd.)
NOXIOUS WEED (Cont'd.)
Expenditures and Encumbrances
Personal services
Salaries - regular employ-
ees - other departments
Contractual services
Repair - machinery and
equipment
Motor vehicles - tires
and tubes
Materials and supplies
Chemicals
Motor vehicles - fuel
and lubricants
Machinery and equipment
parts
Motor vehicles - tires
and tubes
Sundry expenditures
Transfer to other funds
Total Expenditures and
Encumbrances
Revenues Over (Under) Expendi-
tures and Encumbrances
I r
THE CITY OF SALINA
Saline County, Kansas
STATEMENT OF REVENUES, EXPENDITURES AND ENCUMBRANCES
For The Years Ended December 31, 1973 and 1974
Actual
Without
Reimbursed
Expense
Reimbursed
Expense
Elimination
$ 4,473.04 $
1,272.43
99.73
1,372.16
490.90
848.41
1,339.31
648.69
Actual Budget
Actual
(Over) Under
Budget
Exhibit "B" I
(Cont'd.)
Actual
Prior
Year
$ 4,473.04 $ 4,800.00 $ 326.96 $ 3,682.00
1,272.43
99.73
1.372.16
490.90
848.41
1,339.31
648.69
7,184.51 648.69 7,833.20
1,125.00
100.00
1,225.00
500.00
600.00
100.00
125.00
1 =325.00
7,350.00
(147.43)
.27
(147.16)
9.10
(248.41)
100.00
125.00
(14.31)
(648.69)
1,346.37
17.00
1,363.37
370.50
459.69
190.00
1,020.19
(483.20) 6,065.56
$ (623.35) $ (648.69) $ (1,272.04) $ (866.01) $ 406403 $ 255.43 I
THE CITY OF SALINA
Saline County, Kansas
STATEMENT OF REVENUES, EXPENDITURES AND ENCUMBRANCES
For The Years Ended December 31, 1973 and 1974
ees - other departments 5,923.43
Salaries - part -time
employees 2,111.36
8,034.79
Contractual services
Insurance - equipment 42.00
Repair - machinery and
equipment 425.04
467.04
as
Reimbursed
Expense
Elimination Actual
$ 7,833.20
$ 7,833.20
$ 7,529.27
64.45
193.36
7,787.08
5,923.43
2,111.36
8,034.79
42.00
425.04
467.04
Budget
$ 7,350.00
648.69
$ 7,998.69
$ 7,472.61
60.00
193.00
7,725.61
6,500.00
2,500.00
9,000.00
45.00
500.00
545.00
Actual
(Over) Under
Budget
$ (483.20)
648.69
$ 165.49
Exhibit "B"
(Cont'd.)
Actual
Prior
Year
$ (56.66) $ 3,770.07
(4.45) 179.36
(.36) 467.01
_61.47) 4,416.44
576.57
388.64
965.21
3.00
74.96
77.96
4,752.00
2.112.00
6,864.00
42.00
394.36
436.36
Actual
Without
Reimbursed
Expense
SPECIAL REVENUE FUNDS (Cont'd.)
NOXIOUS WEED (Cont'd.)
Totals before budget credit
Transfer of fund balance to General Fund
Totals
TREE MAINTENANCE
Revenues
Ad valorem property tax
$ 7,529.27
Delinquent tax
64.45
L.A.V.T.R.
193.36
Total Revenues
7,787,08
Expenditures and Encumbrances
Personal services
Salaries - regular employ-
ees - other departments 5,923.43
Salaries - part -time
employees 2,111.36
8,034.79
Contractual services
Insurance - equipment 42.00
Repair - machinery and
equipment 425.04
467.04
as
Reimbursed
Expense
Elimination Actual
$ 7,833.20
$ 7,833.20
$ 7,529.27
64.45
193.36
7,787.08
5,923.43
2,111.36
8,034.79
42.00
425.04
467.04
Budget
$ 7,350.00
648.69
$ 7,998.69
$ 7,472.61
60.00
193.00
7,725.61
6,500.00
2,500.00
9,000.00
45.00
500.00
545.00
Actual
(Over) Under
Budget
$ (483.20)
648.69
$ 165.49
Exhibit "B"
(Cont'd.)
Actual
Prior
Year
$ (56.66) $ 3,770.07
(4.45) 179.36
(.36) 467.01
_61.47) 4,416.44
576.57
388.64
965.21
3.00
74.96
77.96
4,752.00
2.112.00
6,864.00
42.00
394.36
436.36
SPECIAL REVENUE FUNDS (Cont'd.)
TREE MAINTENANCE (Cont'd.)
Expenditures and Encumbrances
(Cont'd.)
Materials and supplies
Chemicals
Motor vehicle - fuel
and lubricants
Sundry expenditures
Transfer to other fund
M M M M M
THE CITY OF SALINA
Saline County, Kansas
STATEMENT OF REVENUES. EXPENDITURES AND ENCUMBRANCES
For The Years Ended December 31, 1973 and 1974
Actual
Without
Reimbursed
Expense
58.06
58.06
Total Expenditures and
Encumbrances 8,559.89
Revenues Over (Under) Expendi-
Reimbursed
Expense
Elimination
(2,031.08)
Actual
58.06
58.06
2,031.08
Budget
$ 100.00
140.00
240.00
Actual
(Over) Under
Budget
$ 100.00
81.94
181.94
(2,031.08 )
Exhibit "B"
(Cont'd.)
Actual
Prior
Year
41.58
41.58
(2,031.08) 10,590.97 9,785.00 (805.97) 7,341.94 I
tures and Encumbrances $ (772.81)
$ (2,031.08) $ (2,803.89)
$ (2,059.39)
$
744.50 $ (2,925.50
Totals before budget credit
$ 10,590.97
$ 9,785.00
$
(805.97)
Transfer of fund balance to General Fund
-
2,031.08
416.64
2,031.08
Totals
$ 10,590.97
$ 11,816.08
$
1,225.11
FLOOD WORKS
Revenues
Ad valorem property tax $
27,393.18
$ 27,393.18
$ 27,087.20
Delinquent tax
416.64
416.64
100.00
L.A.V.T.R.
1,323.64
1,323.62
1,324.00
Miscellaneous sales & services
248.00
248.00
100.00
Total Revenues
29,381.44
29,381.44
28,611.20
L
$ (305.98) $ 25,840.60
(316.64) 456.46
.38 1,118.80
(148.00) 323.00
(770.24) 27,738.86
IN0
THE CITY OF
SALINA
Saline County,
Kansas
STATEMENT OF REVENUES, EXPENDITURES AND ENCUMBRANCES
Exhibit "B"
For The Years Ended December
31, 1973 and 1974
(Cont'd.)
Actual
Without
Reimbursed
Actual
Actual
Reimbursed
Expense
(Over) Under
Prior
Expense
Elimination
Actual
Budget
Budget
Year
SPECIAL REVENUE FUNDS (Cont'd.)
FLOOD WORKS (Cont'd.)
Expenditures and Encumbrances
Personal services
Salaries - regular
employees
$ 22.495.39
$
$ 22,495.39
$ 23,580.00
$ 1,084.61
$_ 20,320.49
Contractual services
Insurance - motor vehicles
330.00
330.00
365.00
35.00
364.00
Repair - machinery and
equipment
1,317.64
1,317.64
2,000.00
682.36
1,356.26
Repair - tires and tubes
24.00
24.00
100.00
76.00
97.21
Other professional services
30.00
30.00
100.00
70.00
90.90
Other contractual services
459.66
459.66
100.00
(359.66)
135.83
2,161.30
2,161.30
2,665.00
503.70
2,044.20
Materials and supplies
Expendable tools
24.11
24.11
20.00
(4.11)
6.75
Chemicals
956.50
956.50
570.00
(386.50)
279.90
Motor vehicles - fuel and
lubricants
1,291,12
1,291.12
1,400.00
108.88
919.22
Motor vehicles - license
tags
8.00
8.00
10.00
2.00
8.00
Other operating supplies
23.72
23.72
100.00
76.28
36.69
Cement and cement products
84.05
84.05
100.00
15.95
8.65
Motor vehicles - tires
-
-
100.00
100.00
39.34
Paint and painting supplies
59.84
59.84
50.00
(9.84)
43.10
Sand, gravel, rock and chat
101.73
101.73
100.00
(1.73)
96.60
2,549.07
2,549.07
2,450.00
(99.07)
1,438.25
Sundry expenditures
Transfer to other funds
-
(3,773.62)
3,773.62
-
(3,773.62)
-
IN0
M M ■r M M M M r = = == M M == M M M
THE CITY OF SALINA
Saline County, Kansas
STATEMENT OF REVENUES, EXPENDITURES AND ENCUMBRANCES
For The Years Ended December 31, 1973 and 1974
Actual
Without Reimbursed
Reimbursed Expense
Expense Elimination Actual Budget
SPECIAL REVENUE FUNDS (Cont'd.)
FLOOD WORKS (Cont'd.)
Expenditures and Encumbrances
(Cont'd.)
Capital outlay
Vehicles
Total Expenditures and
17P
Actual
(Over) Under
Budget
Exhibit "B"
(Cont'd.)
Actual
Prior
Year
$ - $ - $ 2,341.76 1
Encumbrances 27,205.76 (3,773.62) 30,979.38 28,695.00 (2,284.38) 26,144.70 I
Revenues Over (Under) Expendi-
tures and Encumbrances $ 2,175.69
Totals before budget credit
Transfer of fund balance to General Fund
Totals
CIVIL DEFENSE
Revenues
Other apportionments - grants
Matching funds - State of Kansas
Reimbursement of expenditures
Total Revenues
Expenditures and Encumbrances
Personal services
Salaries - department head
$ (3,773.62) $ (1,597.94) $ (83.80) $_ 1,514.14
$ 30,979.38 $ 28,695.00 (2,284.38)
- 3,773.62 3,773.62
$ 30,979.38 $ 32,468.62 $i 1,489.24
$ 16,600.00
16,044.51
1,597.28
34,241.79
23,405.95
$_ 1,594.16 I
$ 14,000.00
11,783.57
2,188.64
27,972.21
20,504.15
THE CITY OF SALINA
Saline County, Kansas
STATEMENT OF REVENUES, EXPENDITURES AND ENCUMBRANCES
For The Years Ended December 31, 1973 and 1974
Materials and supplies
Office supplies
Motor vehicles - gas and oil
Motor vehicles - license tags
Other operating supplies
Machinery and equipment
Paint and painting supplies
Other repairs and maintenance
Sundry expenditures
Organizational dues
I N
N
Reimbursed
Expense
Elimination Actual
$ 851.91
3,385.04
1,054.97
116.84
63.20
49.00
1,295.21
1,525.71
621.72
357.05
686.28
600.76
10,607.69
156.63
338.75
2.00
114.37
132.85
19.29
763.89
22.00
Budget
Actual
(Over) Under
Budget
Exhibit "B"
(Cont'd.)
Actual
Prior
Year
$ 598.50
3,362.06
760.37
121.79
195.35
57.00
1,146.90
504.42
537.15
504.88
187.57
379.64
8,355.63
212.46
309.17
5.00
214.52
162.74
11.97
46.21
962.07
12.00
Actual
Without
Reimbursed
Expense
SPECIAL REVENUE FUNDS (Cont'd.)
CIVIL DEFENSE (Cont'd.)
Expenditures and Encumbrances
(Cont'd.)
Contractual services
Auto use allowance
Telephone and telegraph
Traveling expense
Postage
Printing office forms
Insurance - motor vehicles
Social security
Employees' retirement
Group insurance
Repair - machinery and equipment
Repair - radio equipment
Other contractual
Materials and supplies
Office supplies
Motor vehicles - gas and oil
Motor vehicles - license tags
Other operating supplies
Machinery and equipment
Paint and painting supplies
Other repairs and maintenance
Sundry expenditures
Organizational dues
I N
N
Reimbursed
Expense
Elimination Actual
$ 851.91
3,385.04
1,054.97
116.84
63.20
49.00
1,295.21
1,525.71
621.72
357.05
686.28
600.76
10,607.69
156.63
338.75
2.00
114.37
132.85
19.29
763.89
22.00
Budget
Actual
(Over) Under
Budget
Exhibit "B"
(Cont'd.)
Actual
Prior
Year
$ 598.50
3,362.06
760.37
121.79
195.35
57.00
1,146.90
504.42
537.15
504.88
187.57
379.64
8,355.63
212.46
309.17
5.00
214.52
162.74
11.97
46.21
962.07
12.00
THE CITY OF SALINA
Saline County, Kansas
STATEMENT OF REVENUES, EXPENDITURES.AND ENCUMBRANCES
For The Years Ended December 31, 1973 and 1974
Actual
Without
Reimbursed
Expense
SPECIAL REVENUE FUNDS (Cont'd.)
CIVIL DEFENSE (Cont'd.)
Expenditures and Encumbrances (Cont'd.)
Capital outlay
Equipment
Total Expenditures and Encumbrances
Revenues Over (Under) Expenditures
and Encumbrances
REVENUE COLLECTED IN ADVANCE
Revenues
Licenses, fees and permits
Expenditures and Encumbrances
To fund accounts
Revenues Over (Under) Expenditures
and Encumbrances
STREET MACHINERY
Revenues
Interest from investments
Expenditures and Encumbrances
Revenues Over (Under) Expenditures
and Encumbrances
I �
w
Reimbursed
Expense
Elimination
Actual Budget
$ 171.80
34,971.33
$ (729.54)
$ 22,900.64
20,195.05
$ 2,705.59
$ 898.30
$ 898.30
Actual
(Over) Under
Budget
Exhibit "B"
(Cont Id.)
Actual
Prior
Year
$ 1,158.74
30,992.59
$ (3,020.38)
$
20,195.05
19.071.95
$_
1,123.10
$
937.01
$
937.01
THE CITY OF SALINA
Saline County, Kansas
STATEMENT OF REVENUES. EXPENDITURES AND ENCUMBRANCES
For The Years Ended December 31, 1973 and 1974
Actual
Without Reimbursed
Reimbursed Expense
Expense Elimination Actual Budget
SPECIAL REVENUE FUNDS (Cont'd.)
HUMAN RELATIONS COMMISSION
Revenues
Reimbursement of expenditures
Transfer from other funds
Total Revenues
Expenditures and Encumbrances
Personal services
Salaries - department head
Salaries - regular employees
Contractual services
Telephone and telegraph
Traveling expenses
Postage
Printing office forms
Repair - machinery and equipment
Other professional services
Materials and supplies
Office supplies
Books and periodicals
Motor vehicle - fuel and lubrication
Motor vehicle - tires
N
$ 3.91
20000.00
20,003.91
6,297.40
2,398.16
8,695.56
285.94
655.05
79.85
60.00
252.32
327.74
1,660.90
274.77
505.56
159.60
82.08
1,022.01
r
Actual
(Over) Under
Budget
Exhibit "B"
(Cont'd.)
Actual
Prior
Year
■ ,
THE CITY OF SALINA
Saline County, Kansas
STATEMENT OF REVENUES, EXPENDITURES AND ENCUMBRANCES
For The Years Ended December 31, 1973 and 1974
Actual
Without
Reimbursed
Expense
SPECIAL REVENUE FUNDS (Cont'd.)
HUMAN RELATIONS COMMISSION (Cont'd.)
Expenditures and Encumbrances (Cont'd.)
Sundry
Organizational dues
Capital
Autos
Furniture
Office mechanical equipment
Total Expenditures and Encumbrances
Revenues Over (Under) Expenditures
and Encumbrances
DEBT SERVICE FUNDS
BOND AND INTEREST
Revenues
Ad valorem property tax
Delinquent tax
Current special assessment tax
Delinquent special assessment tax
Interest from investments
Special assessments
Transfers
Total Revenues
I Po
Reimbursed
Expense
Elimination Actual
$ 140.00
675.00
730.00
783.40
2,188.40
13,706.87
$ 6,297.04
$ 452,648.30
8,639.47
361,047.52
72,226.11
28,282.95
8,583.81
64.490.00
995,918.16
Budget
$ 452,795.62
7,000.00
362,510.00
15,000.00
13,000.00
4,000.00
68,490.00
922,795.62
Actual
(Over) Under
Budget
$ 147.32
(1,639.47)
1,462.48
(57,226.11)
(15,282.95)
(4,583.81)
4.000.00
(73,122.54)
Exhibit "B"
(Cont'd.)
Actual
Prior
Year
$ 531,626.66
21,111.25
383,431.81
64,738.61
22,700.76
13,123.45
69.980.00
11106,712.54 1
THE CITY OF SALINA
Saline County, Kansas
STATEMENT OF REVENUES. EXPENDITURES AND ENCUMBRANCES
For The Years Ended December 31, 1973 and 1974
Actual
Without
Reimbursed
Expense
DEBT SERVICE FUNDS (Cont'd.)
BOND AND INTEREST
Expenditures and Encumbrances
Indebtedness and Interest
General bond principal
General bond interest
Curb, gutter and paving principal (CS)
Curb, gutter and paving principal (POS)
Curb, gutter and paving interest (CS)
Curb, gutter and paving interest (POS)
Sewer bond principal (POS)
Sewer bond interest (POS)
Fiscal agency commission and postage
Estimated interest on bonds to be issued
Refunds
Total Expenditures and Encumbrances
Revenues Over (Under) Expenditures
and Encumbrances
CAPITAL PROJECT FUNDS
CONSTRUCTION
Revenues
Park improvements
City- county building
r?,
Reimbursed
Expense
Elimination Actual
$ 225,000.00
79,266.84
180,068.78
404;931.22
43,091.68
88,717.51
2,000.00
43.12
974.89
1,024,094.04
Budget
$ 225,000.00
79,266.84
181,818.78
403,181.22
40,678.63
81,253.66
2,000.00
43.12
1,257.75
20,000.00
1,034,500.00
Actual
(Over) Under
Budget
1,750.00
(1,750.00)
(2,413.05)
(7,463.85)
282.86
20,000.00
10,405.96
Exhibit "B"
(Cont'd.)
Actual
Prior
Year
$ 225,000.00
86,933.09
191,809.31
433,051.69
46,678.48
95,112.03
2,000.00
100.62
1,044.23
50.72
1,081,780.17
$ (28,175 88) $--(111,704.2.8) $ (83,528.50) $ 24,932.37 '
$ 2,056.00
31,990.50
12,650.17
THE CITY OF SALINA
Saline County, Kansas
STATEMENT OF REVENUES EXPENDITURES AND ENCUMBRANCES
For The Years Ended December 31, 1973 and 1974
Actual
Without
Reimbursed
Expense
CAPITAL PROJECT FUNDS (Cont'd.)
CONSTRUCTION (Cont'd.)
Revenues (Cont'd.)
Lakewood Park
Police building - fire, burglar alarm
Job 73 -555
Job 73 -563
Job 74 -567
Job 74 -564
Job 74 -569
Job 74 -570
Job 74 -571
Job 74 -573
Job 74 -576
Computer reserve
Balance of sidewalks
Bonds issued
Job 533 - sidewalk
Job 539 - sidewalk improvements
Job 547 - sanitary sewer extension
Job 551 - Parkwood Village improvement
Job 552 - sanitary sewer
Job 555 - miscellaneous street improvements
Job 73 -563 - water sewer extensions
Total Revenues
Pj
Reimbursed
Expense
Elimination
Actual
$ 100,000.00
863.28
580.96
67,336.64
13,392.78
67,671.96
227,960.89
594.29
134,426.50
4,553.00
12,450.00
3,500.00
2,309.10
253,224.08
922,909.98
Budget
Actual
(Over) Under
Budget
Exhibit "B"
(Cont'd.)
Actual
Prior
Year
$ 23, 709.59 1
4,074.89
16,617.44
2,342.29
6,944.08
349,676.53
829.86
11,052.44
21,957.30
449.854.59 1
THE CITY OF SALINA
Saline County, Kansas
STATEMENT OF REVENUES, EXPENDITURES AND ENCUMBRANCES
For The Years Ended December 31, 1973 and 1974
Actual
Without Reimbursed
Reimbursed Expense
Expense Elimination
CAPITAL PROJECT FUNDS (Cont'd.)
CONSTRUCTION (Cont'd.)
Expenditures and Encumbrances
City- county building
Lakewood Park
Fire and burglar alarm
Job 73 -555
Project 73 -560
Job 74 -567
Job 74 -564
Job 74 -569
Job 74 -571
Job 74 -573
Job 74 -576
Job 73 -563
Bonds issued
Library
Improvement and studies
Job 551 - Parkwood Village improvement
Job 552 - sanitary sewer
Job 555 - miscellaneous street improvements
Job 559 - sidewalk improvement
Job 560 - Community Theatre site improvement
Total Expenditures and Encumbrances
Revenues Over (Under) Expenditures
and Encumbrances
co
Actual
$ 42,654.00
16,695.56
393.00
2,439.11
16,313.75
63,873.90
135,698.85
199,630.60
97,333.56
14,552.28
19,925.32
82,057.61
262,412.50
953,980.04
$.(31,070.06
Actual
(Over) Under
Budget Budget
Exhibit "B"
(Cont'd.)
Actual
Prior
Year
$ 18,112.61
43,015.45
333.00
20,000.00
346.85
8,228.55
237,910.79
11,117.93
43,989.09
2,937.90
4,100.40
390,092.57 1
$ 59,762.02
■
�o
THE CITY OF SALINA
Saline County, Kansas
STATEMENT OF REVENUES, EXPENDITURES AND ENCUMBRANCES
For The Years Ended December 31, 1973 and 1974
Actual
Without
Reimbursed
Expense
ENTERPRISE FUNDS
SANITATION
Revenues
Interest from investments
Miscellaneous sales and services
Service fees
Reimbursement of expenditures
Total Revenues
Expenditures and Encumbrances
Personal services
Salaries - regular employees
Salaries - part -time employees
Contractual services
Telephone and telegraph
Traveling expenses
Printing office forms
Insurance - motor vehicles
Insurance - social security
Employees' retirement
Group insurance
Water service
Repair - machinery and equipment
Repair - tires and tubes
Repair - radio maintenance
Reimbursed
Expense
Elimination Actual Budget
$ 1,585.30 $ 1,500.00
321,013.50 370,800.00
792.60 -
323,391.40 372,300.00
Actual
(Over) Under
Budget
Exhibit "B"
(Cont'd.)
Actual
Prior
Year
$ (85.30) $ 1,669.29
- 52.70
49,786.50 243,000.00
(792.60) -
48,908.60 2442721.99
174,026.01
204,970.00
30,943.99
151,188.42
10,665.22
5,000.00
(5,665.22)
3,128.00
184,691.23
209,970.00
25,278.77
154,316.42
389.48
420.00
30.52
424.93
25.38
100.00
74.62
322.45
1,130.45
620.00
(510.45)
58.50
960.00
1,215.00
255.00
1,015.00
9,953.18
12,200.00
2,246.82
8,786.65
8,303.89
14,500.00
6,196.11
8,159.07
4,645.63
5,900.00
1,254.37
4,045.89
178.05
200.00
21.95
200.46
12,374.10
8,000.00
(4,374.10)
7,803.59
1,273.54
925.00
(348.54)
864.26
570.45
550.00
(20.45)
456.00
THE CITY OF SALINA
Saline County, Kansas
STATEMENT OF REVENUES, EXPENDITURES AND ENCUMBRANCES
For The Years Ended December 31, 1973 and 1974
Actual
Without
Reimbursed
Expense
ENTERPRISE FUNDS (Cont'd.)
SANITATION (Cont'd.)
Expenditures and Encumbrances (Cont'd.)
Contractual services (Cont'd.)
Laundry and towel service
Medical services
Billing and administration charges
Workmen's'Compensation
Disposal charges
Materials and supplies
Expendable tools
Office supplies
Books and periodicals
Motor vehicles - fuel and lubricants
Motor vehicles - license tags
Other operating supplies
Motor vehicles - tires and tubes
Capital outlay
Trucks
Total Expenditures and Encumbrances
Revenues.Over (Under) Expenditures
and Encumbrances
La
Reimbursed
Expense
Elimination Actual
$ 2,646.20
124.80
10,737.90
5,354.00
15.845.00
74,512.05
977.79
154.81
66.00
13,992.94
5,16.17
632.75
16,340.46
34,777.32
310,321.06
$ 13,070.34
Budget
$ 3,700.00
100.00
12,360.00
4,400.00
19,500.00
84;690.00
1,090.00
125.00
75.00
14,500.00
570.00
300.00
300.00
16,960.00
39,000.00
350,6.20.00
$� 21; 680.00
Actual
(Over) Under
Budget
$ 1,053.80
(24.80)
1,622.10
(954.00)
3,655.00
10,177.95
112.21
(29.81)
9.00
507.06
53.83
(332.75)
300.00
619.54
4,222.68
40,298.94
Exhibit "B"
(Cont'd.)
Actual
Prior
Year
$ 2,738.60
150.35
6,551.28
4,001.34
2.325.00
47,903.37
604.31
170.19
55.70
8,424.16
470.00
198.56
9,922.92
14,153.24
226,295.95
$_ 8,609.66 $ 18,426.04 '
THE CITY OF SALINA
Saline County, Kansas
STATEMENT OF REVENUES, EXPENDITURES AND ENCUMBRANCES
For The Years Ended December 31, 1973 and 1974
Actual
Without
Reimbursed
Expense
ENTERPRISE FUNDS (Cont'd.)
PAPER RECYCLING
Revenues
Sale of commodities
Reimbursement of expenditures
Transfer from other funds
Total Revenues
Expenditures and Encumbrances
Personal services
Contractual services
Materials and supplies
Sundry expenditures
Capital outlay
Total Expenditures and Encumbrances
Revenues Over (Under) Expenditures
and Encumbrances
PARKING METERS
Revenues
Parking meter revenue
Interest from investments
Parking meter permits
Adjustment prior years encumbrances
Total Revenues
Lr
Reimbursed
Expense
Elimination Actual
$ 11,044.79
139.91
35,000.00
46,184.70
6,842.47
7,153.22
5,463.90
4,500.00
4.578.90
28,538.49
$ 17,646.21
$ 69,418.00
686.92
17,723.00
2.25
87,830.17
Budget
$ 26,950.00
25,000.00
51,950.00
12,390.00
7,695.00
5,010.00
9,740.00
4,580.00
39,415.00
Actual
(Over) Under
Budget
$ 15,905.21
(139.91)
(10,000.00)
5,765.30
5,547.53
541.78
(453.90)
5,240.00
1.10
10,876.51
$_ 12,535.00 $ (5,111.21)
$ 78,000.00 $
650.00
12,500.00
91;150.00
8,582.00 $
(36.92)
(5,223.00)
(2.25)
3,319.83
Exhibit "B"
(Cont'd.)
Actual
Prior
Year
71,747.00
732.18
13,300.00
85,779.18
M M M M= r= M M M == M M= M= M
THE CITY OF SALINA
Saline County, Kansas
STATEMENT OF REVENUES, EXPENDITURES AND ENCUMBRANCES
For The Years Ended December 31, 1973 and 1974
Materials and supplies
Expendable tools
Motor vehicles - fuel
Motor vehicles - license tag
Wearing apparel
Other operating supplies
Motor vehicles - tires and tubes
Parking meter parts
Janitor supplies
V-1
Exhibit "B"
(Cont Id.)
Reimbursed Actual Actual
Expense (Over) Under Prior
Elimination Actual Budget Budget Year
$ 36,025.37
Actual
$ 334.63 $
Without
2,901.60
Reimbursed
(871.60)
Expense
ENTERPRISE FUNDS (Cont'd.)
85.00
PARKING METERS (Cont'd.)
83.00
Expenditures and Encumbrances
1,955.00
Personal services
1,552.37
Salaries - regular employees
2,120.00
Contractual services
1,715.42
Printing office forms
960.00
Insurance - motor vehicles
362.67
Social security
250.00
Employees' retirement
232.17
Group insurance
10.00
Repair - machinery and equipment
Repair - tires and tubes
6,214.55
Other contractual services
(474.55)
Materials and supplies
Expendable tools
Motor vehicles - fuel
Motor vehicles - license tag
Wearing apparel
Other operating supplies
Motor vehicles - tires and tubes
Parking meter parts
Janitor supplies
V-1
Exhibit "B"
(Cont Id.)
Reimbursed Actual Actual
Expense (Over) Under Prior
Elimination Actual Budget Budget Year
$ 36,025.37
$ 36,360.00
$ 334.63 $
28,540.04
2,901.60
2,030.00
(871.60)
2,145.19
85.00
85.00
-
83.00
1,972.64
1,955.00
(17.64)
1,552.37
2,090.79
2,120.00
29.21
1,715.42
1,157.09
960.00
(197.09)
362.67
345.39
250.00
(95.39)
232.17
2.75
10.00
7.25
40.62
6,214.55
5,740.00
(474.55)
14,248.35
14,769.81
13,150.00
_ (1,619.81)
20,379.79
-
25.00
25.00
-
373.06
400.00
26.94
259.61
12.50
15.00
2.50
12.50
527.23
500.00
(27.23)
825.57
280.00
150.00
(130.00)
108.40
-
100.00
100.00
-
194.60
300.00
105.40
95.74
47.50
-
(47.50)
-
1,434.89
1,490.00
55.11
1,301.82
THE CITY OF SALINA
Saline County, Kansas
STATEMENT OF REVENUES, EXPENDITURES AND ENCUMBRANCES
For The Years Ended December 31, 1973 and 1974
Actual
Without
Reimbursed
Expense
ENTERPRISE FUNDS (Cont'd.)
PARKING METERS (Cont'd.)
Expenditures and Encumbrances (Cont'd.)
Capital outlay
Equipment
Automobile
Parking meters
Landscape improvement
Off- street parking - bond and interest
Total Expenditures and Encumbrances
Revenues Over (Under) Expenditures
and Encumbrances
GOLF COURSE
Revenues
Membership and green fees
Cart rental
Cart storage
Club storage
Cart user fees
Oil well lease
Total Revenues
I w
w
Reimbursed
Expense
Elimination Actual Budget
Actual
(Over) Under
Budget
Exhibit "B"
(Cont'd.)
Actual
Prior
Year
$ 1,409.00
$ 675.00 $
(734.00)
$ 274.00
3,949.00
7,000.00
3,051.00
-
-
750.00
750.00
-
-
-
-
1,048.87
45,000.00
45,000.00
-
46,000.00
50,358.00
53,425.00
3,067.00
47 ,322.87
102,588.07
104,425.00
13836.93
97,544.52
$ (14,757.90)
$ (13,275.00) $
1,482.90
$ (11,765.34)
$ 52,703.92
3,993.99
695.25
2,018.11
2,591.20
62,002.47
$ 49,000.00
4,500.00
400.00
50.00
200.00
2.500.00
56,650.00
$ (3,703.92) $ 42,372.72
506.01
(295.25)
50.00
(1,818.11)
(91.20)
(5,352.47)
4,652.03
241.02
7.73
116.00
3,283.44
50,672.94
THE CITY OF SALINA
Saline County, Kansas
STATEMENT OF REVENUES, EXPENDITURES AND ENCUMBRANCES
For The Years Ended December 31, 1973 and 1974
Actual
Without
Reimbursed
Expense
ENTERPRISE FUNDS (Cont'd.)
GOLF COURSE (Cont'd.)
Expenditures and Encumbrances
Personal services
Salaries - regular employees
Salaries - part -time employees
Contractual services
Telephone and telegraph
Traveling expenses
Printing office forms
Insurance - motor vehicles
Gas service
Light and power service
Water service
Repair - machinery and equipment
Repair - tires and tubes
Laundry and towel service
Other contractual services
Materials and supplies
Expendable tools
Motor vehicles - fuel and lubricants
Seeds, plants, trees and lawn supplies
Other operating supplies
Electrical and lighting parts
Motor vehicles - tires and tubes
w
Reimbursed
Expense
Elimination
Actual
$ 20,265.67
20,265.67
241.95
150.00
409.84
285.00
588.79
1,435.07
12,306.65
2,609.94
59.99
7.08
1,111.76
1.9,206.07
89.16
1,336.63
3,123.14
482.29
424.84
81.01
5,537.07
Budget
$ 25,345.00
3,000.00
28,345.00
220.00
100.00
400.00
325.00
800.00
1,200.00
4,000.00
1,500.00
50.00
20.00
1,200.00
9,815.00
75.00
1,800.00
2,025.00
700.00
300.00
100.00
5,000.00
Actual
(Over) Under
Budget
$ 5,079.33
3.000.00
8,079.33
(21.95)
(50.00)
(9.84)
40.00
211.21
(235.07)
(8,306.65)
(1,109.94)
(9.99)
12.92
88.24
(9,391.07)
(14.16)
463.37
(1,098.14)
217.71
(124.84)
18.99
(537.07)
Exhibit "B" I
(Cont'd.)
Actual
Prior
Year
$ 16,805.39
16,805.39
236.09
133.77
495.99
323.00
541.85
1,417.01
7,223.38
1,950.64
21.50
11.63
1,265.26
13,620.12
146.41
956.36
1,650.74
980.26
83.57
87.42
3,904.76
THE CITY OF
SALINA
Saline County,
Kansas
STATEMENT
OF REVENUES, EXPENDITURES
AND ENCUMBRANCES
Exhibit "B"
For The
Years Ended December 31, 1973 and 1974
(Cont'd.)
Actual
Without
Reimbursed
Actual
Actual
Reimbursed
Expense
(Over) Under
Prior
Expense
Elimination
Actual
Budget
Budget
Year
ENTERPRISE FUNDS (Cont'd.)
GOLF COURSE (Cont'd.)
Expenditures and Encumbrances (Cont'd.)
Sundry expenditures
Sales tax remitted
$ 1,835.69
$ 1,500.00
$ (335.69)
$ 1,470.95
Capital outlay
Park equipment, mowers and miscellaneous
equipment
780.00
-
(780.00)
2,475.75
Payment to bond and interest
7,240.00
11,240.00
4,000.00
11,480.00
8,020.00
11,240.00
3,220.00
13,955.75
Total Expenditures and Encumbrances
54,864.50
55,900.00
1,035.50
49,756.97
Revenues Over (Under) Expenditures
and Encumbrances
$ 7,137.97
$ 750.00
$ (6,387.97)
$ 915.97
AMBULANCE
Revenues
Ambulance fees
$ 40,355.11
$ 38,602.82
Transfers from other funds
17,275.00
1,800.00
Total Revenues
57,630.11
40,402.82
Expenditures and Encumbrances
Personal services
Salaries - regular employees
47,220.65
44,134.50
Contractual services
Social security
3,410.97
2,438.83
Employees' retirement
3,200.99
1,533.63
w
u,
M M M r M M M M M M M M M M M M M M M
THE CITY OF SALINA
Saline County, Kansas
STATEMENT OF REVENUES, EXPENDITURES AND ENCUMBRANCES
For The Years Ended December 31, 1973 and 1974
Actual
Without
Reimbursed
Expense
ENTERPRISE FUNDS (Cont'd.)
AMBULANCE (Cont'd.)
Expenditures and Encumbrances (Cont'd.)
Sundry expenditures
Transfer to other funds
Total Expenditures and Encumbrances
Revenues Over (Under) Expenditures
and Encumbrances
SOLID WASTE DISPOSAL
Revenues
Service fees
Total Revenues
Expenditures and Encumbrances
Personal services
Salaries - regular employees
Contractual services
Telephone and telegraph
Printing office forms
Insurance - equipment
Insurance - social security
Employees' retirement
Group insurance
Light and power service
Water service
w
rn
Reimbursed
Expense
Elimination Actual
$ 683.68
54,516.29
$ 3,113.82
$ 87,662.58
87,662.58
40,053.07
153.76
673.00
1,685.29
1,699.53
815.65
307.07
Budget
$ 85,000.00
85,000.00
38,450.00
170.00
200.00
400.00
2,250.00
2,730.00
1,180.00
360.00
180.00
Actual
(Over) Under
Budget
$ (2,662.58)
(2,662.58)
(1,603.07)
16.24
200.00
(273.00)
564.71
1,030.47
364.35
52.93
180.00
Exhibit "B"
(Cont'd.)
Actual
Prior
Year
48,106.96
7 04
THE CITY OF SALINA
Saline County, Kansas
STATEMENT OF REVENUES, EXPENDITURES AND ENCUMBRANCES
For The Years Ended December 31, 1973 and 1974
Materials and supplies
Expendable tools
Office supplies
Motor vehicles - fuel and lubricants
Other operating supplies
Motor vehicles - tires and tubes
Sand, rock, gravel, salt and chat
Sundry expenditures
Reserve for equipment replacement
Land amortization
Total Expenditures and Encumbrances
Revenues Over (Under) Expenditures
and Encumbrances
V
Reimbursed
Expense
Elimination Actual
$ 14,991.88
1,225.41
726.00
458.80
11,724.92
34,461.31
55.62
27.25
4,675.49
1,134.12
249.49
6,141.97
80,656.35
$ 7,006.23
Budget
$ 10,400.00
1,500.00
2,000.00
1,050.00
22,420.00
50.00
100.00
2,420.00
600.00
200.00
600.00
3,970.00
10,000.00
6,000.00
16,000.00
80,840.00
$ 4,160.00
Actual
(Over) Under
Budget
$ (4,591.88)
274.59
2,000.00
324.00
(458.80)
(11,724.92)
_(12,041.31)
(5.62)
72.75
(2,255.49)
(534.12)
200.00
350.51
(2,171.97)
10,000.00
6,000.00
16,000.00
183.65
$ x,846.23)
Exhibit "B"
(Cont'd.)
Actual
Prior
Year
Actual
Without
Reimbursed
Expense
ENTERPRISE FUNDS (Cont'd.)
SOLID WASTE DISPOSAL (Cont'd.)
Expenditures and Encumbrances (Cont'd.)
Contractual services (Cont'd.)
Repair - equipment
Repair - tires and tubes
Billing and administration
Workmen's Compensation
Gas service
Other contractual services
Materials and supplies
Expendable tools
Office supplies
Motor vehicles - fuel and lubricants
Other operating supplies
Motor vehicles - tires and tubes
Sand, rock, gravel, salt and chat
Sundry expenditures
Reserve for equipment replacement
Land amortization
Total Expenditures and Encumbrances
Revenues Over (Under) Expenditures
and Encumbrances
V
Reimbursed
Expense
Elimination Actual
$ 14,991.88
1,225.41
726.00
458.80
11,724.92
34,461.31
55.62
27.25
4,675.49
1,134.12
249.49
6,141.97
80,656.35
$ 7,006.23
Budget
$ 10,400.00
1,500.00
2,000.00
1,050.00
22,420.00
50.00
100.00
2,420.00
600.00
200.00
600.00
3,970.00
10,000.00
6,000.00
16,000.00
80,840.00
$ 4,160.00
Actual
(Over) Under
Budget
$ (4,591.88)
274.59
2,000.00
324.00
(458.80)
(11,724.92)
_(12,041.31)
(5.62)
72.75
(2,255.49)
(534.12)
200.00
350.51
(2,171.97)
10,000.00
6,000.00
16,000.00
183.65
$ x,846.23)
Exhibit "B"
(Cont'd.)
Actual
Prior
Year
THE CITY OF SALINA
Saline County, Kansas
STATEMENT OF REVENUES, EXPENDITURES AND ENCUMBRANCES
For The Years Ended December 31, 1973 and 1974
Actual
Without Reimbursed
Reimbursed Expense
Expense Elimination
ENTERPRISE FUNDS (Cont'd.)
WATER - SEWER
Revenues
Water revenue
Sewage revenue
Miscellaneous income
Tapping service
Service charge from sanitation department
Cash collected for sanitation department
Capital improvement from bond retirement
and extension and construction reserves
Proceeds from new capital improvement bond issue
Adjustment prior years encumbrances
Interest on investments
Deposits
Miscellaneous
Accounts receivable increases
Total Revenues
Expenditures and Encumbrances
Water supply
Softening and treatment
Pumping expenses
Distribution
Customers' accounting and collection
Administrative and general expense
L
Actual
$1,003,236.78
366,817.60
8,258.52
19,374.33
5,368.95
317,289.27
78.30
40,306.21
27,110.00
32,804.24
(9,226.27)
1,811,417.93
12,776.88
280,758.13
62,982.24
96,203.46
160,621.36
199,577.97
Budget
$ 908,000.00
384,000.00
4,000.00
10,000.00
5,340.00
215,600.00
38,000.00
1,000,000.00
2,564,940.00
13,555.00
228,950.00
68,625.00
104,585.00
151,970.00
183,475.00
Actual
(Over) Under
Budget
Actual
Prior
Year
$ (95,236.78)
$ 965,OI2.73
17,182.40
390,624.31
(4,258.52)
2,086.08
(9,374.33)
6,810.33
(28.95)
3,275.64
(101,689.27)
246,664.04
38,000.00
-
1,000,000.00
-
(78.30)
35.71
(40,306.21)
28,890.00
(27,110.00)
-
(32,804.24)
27,901.25
9,226.27) -
753,522.07 1,671,300.09
778.12
(51,808.13)
5,642.76
8,381.54
(8,651.36)
(16,102.97)
10,220.67
204,009.68
52,493.63
103,615.66
128,068.96
161,242.28
r= M M M r == M M M M M M M M M
THE CITY OF SALINA
Saline County, Kansas
STATEMENT OF REVENUES, EXPENDITURES AND ENCUMBRANCES
For The Years Ended December 31, 1973 and 1974
Actual
Without
Reimbursed
Expense
ENTERPRISE FUNDS (Cont'd.)
WATER - SEWER (Cont'd.)
Expenditures and Encumbrances (Cont'd.)
Sewerage treatment and collection
Cash remitted to sanitation department
Capital improvement for new bond issue
Capital improvements
Bond principal
Bond interest
Commission and postage
Sales tax
Customer deposit refunds
Inventory
Miscellaneous
Total Expenditures and Encumbrances
Revenues Over (Under) Expenditures
and Encumbrances
INTRAGOVERNMENTAL FUNDS
CENTRAL GARAGE
Revenues
Reimbursement of expenditures
Adjustments prior years encumbrances
Total Revenues
W
Reimbursed
Expense
Actual
$ 207,025.40
321,000.00
112,474.23
130,000.00
80,370.00
271.36
27,875.02
13,090.00
5,012.52
1.218.49
1,711,257.06
$ 100160.87
$ 229,860.92
5.85
229,866.77
Budget
$ 200,895.00
215,600.00
1,000,000.00
102,005.00
130,000.00
80,370.00
2,480,030.00
$ 84,910.00
Exhibit "B" I
(Cont'd.)
Actual Actual
(Over) Under Prior
Budget Year
$ (6,130.40)
$ 196,502.41
(105,400.00)
243,000.00
1,000,000.00
-
(10,469.23)
85,545.42
-
125,000.00
-
84,702.65
(271.36)
-
(27,875.02)
-
(13,090.00)
-
(5,012.52)
-
(1,218.49)
49,10.68
768,772.94 1 , 43,712.04
$--(15,250.87) $ 227,588.05 I
$ 182,298.64
182,298.64 1
THE CITY OF SALINA
Saline County, Kansas
STATEMENT OF REVENUES EXPENDITURES AND ENCUMBRANCES
For The Years Ended December 31, 1973 and 1974
= r = = =
Exhibit "B" I
(Cont'd.)
Actual
Without Reimbursed Actual Actual
Reimbursed Expense (Over) Under Prior
Expense Elimination Actual Budget Budget Year
INTRAGOVEPMIENTAL FUNDS (Cont'd.)
CENTRAL GARAGE (Contd.)
Expenditures and Encumbrances
Personal services
Salaries - regular employees
Contractual services
Telephone and telegraph
Insurance - motor vehicles
Group insurance
Gas service
Light and power service
Repair - building
Laundry and towel service
Materials and supplies
Expendable tools
Office supplies
Motor vehicles - gas and oil
Other operating supplies
Machinery equipment parts
Motor vehicles - parts
Welding materials
Sundry expenditures
Office supplies stock
Garage equipment
Total Expenditures and Encumbrances
Revenues Over (Under) Expenditures
and Encumbrances
0
$ 42,088.83
$ 36,300.64
530.44
379.84
10,097.00
9,667.00
1,036.20
310.86
819.39
811.72
246.60
253.48
733.65
122.09
388.21
426.82
13,851.49 11,971.81
172.51
85.18
216.41
444.09
77,433.68
55,604.72
2,430.57
1,489.20
77,529.66
63,059.40
10,478.48
6,044.73
341.87
176.86
168,603.18 126,904.18
4,877.43 3,665.07
9,445.24 853.40
238,866.17 179,695.10
$ (8,999.40) $ 2,603.54 '
M M M M
THE CITY OF SALINA
Saline County, Kansas
STATEMENT OF REVENUES EXPENDITURES AND ENCUMBRANCES
For The Years Ended December 31, 1973 and 1974
Actual
Without Reimbursed
Reimbursed Expense
Expense Elimination Actual Budget
INTERGOVERNMENTAL FUNDS
SPECIAL GAS TAX
Revenues
State gas tax
Adjustment prior years encumbrances
Total Revenues
Expenditures and Encumbrances
Personal services
Salaries - regular employees
Salaries - part -time employees
Contractual services
Other contractual services
Materials and supplies
Signs
Asphalt and road oil
Cement and cement products
Paint and painting materials
Sand, gravel, rocks and chat
Sundry expenditures
Transfer to general operating
Capital outlay
Traffic control equipment
Total Expenditures and Encumbrances
Revenues Over (Under) Expenditures
and Encumbrances
Actual
(Over) Under
Budget
Exhibit "B" I
(Cont'd.)
Actual
Prior
Year
$ 312,796.26 $ 308,000.00 $ (4,796.26) $ 317,794.00
15.04 - (15.04) -
312,811.30 3082000.00 (4,811.30) 317794.00
16,574.54
1,584.50
18,159.04
93,518.14
5,140.89
2,660.79
11,558.42
9,132.39
2,812.74
31,305.23
182,427.63
14,613.11
340,023.15
15,940.00
3.000.00
18,940.00
100,000.00
3,500.00
7,000.00
8,000.00
6,600.00
4,000.00
29,100.00
182,427.63
10,000.00
340,467.63
(634.54)
1,415.50
780.96
:.
(1,640.89)
4,339.21
(3,558.42)
(2,532.39)
1,187.26
(2,205.23)
(4,613.11)
444.48
14,607.48
1.998.00
16,605.48
100,000.00
4,041.42
6,513.05
9,224.26
4,377.78
3,654.50
27,811.01
151,220.00
8,206.51
303,843.00
$ 27 211.85) $ (32,467.63) $ (5,255.78) $ 13,951.00 '
M M M M r M M = M = = M M M = M
THE CITY OF SALINA
Saline County, Kansas
STATEMENT OF REVENUES, EXPENDITURES AND ENCUMBRANCES
For The Years Ended December 31, 1973 and 1974
Actual
Without
Reimbursed
Expense
INTERGOVERNMENTAL FUNDS (Cont'd.)
FEDERAL REVENUE SHARING
Revenues
Grants - federal government
Interest on investments
Total Revenues
Expenditures and Encumbrances
Contractual services
Other contractual services
Materials and supplies
Sand, gravel and rock
Water pipe
Sundry expenditures
Transfer to other funds
Capital outlay
Land
Equipment
Auto
Traffic regulation
Tennis court improvements
Trucks and heavy equipment
Total Expenditures and Encumbrances
Revenues Over (Under) Expenditures
and Encumbrances
N
Reimbursed
Expense
Actual
$ 550,584.00
20,910.60
571,494.60
271,509.27
148.50
13,038.30
30,000.00
44,777.00
132,144.47
37,763.00
8,165.54
28,138.29
565,684.37
$ 5,810.23
Budget
Actual
(Over) Under
Budget
Exhibit "B" I
(Cont'd.)
Actual
Prior
Year
$ 537,527.00
16,376.49
553,903.49
5 ?.,467.52
1,001.50
120,000.00
139,616.28
6,373.42
26,392.87
115,249.13
461,100.72
$ 92,802.77 '
THE CITY OF SALINA
Saline County, Kansas
STATEMENT OF REVENUES EXPENDITURES AND ENCUMBRANCES Exhibit "B"
For The Years Ended December 31, 1973 and 1974 (Cont'd.)
Actual
Without Reimbursed Actual Actual
Reimbursed Expense (Over) Under Prior
Expense Elimination Actual Budget Budget Year
INTERGOVERNMENTAL FUNDS (Cont'd.)
COMUNITY DEVELOPMENT
Revenues
Transfer from other funds
Total Revenues
Expenditures and Encumbrances
Revenues Over (Under) Expenditures
and Encumbrances
TRUST AND AGENCY FUNDS
FIREMEN'S PENSION
Revenues
Ad valorem property tax
Delinquent tax
L.A.V.T.R.
Interest from investments
Contributions by employees
Total Revenues
Expenditures and Encumbrances
Sundry expenditures
Pensions paid
Refunds
Reserve
Total Expenditures and Encumbrances
Revenues Over (Under) Expenditures
and Encumbrances
w
$ 10,000.00
10,000.00
$ 10,000.00
$ 102,712.45
1,617:52
5,126.29
2,904.10
26.208.58
138,568.94
67,143.00
211.48
67.354.48
$ 103,064.32
300.00
5,126.00
2,830.00
40.000.00
151, 320.32
82,600.00
2,000.00
25,000.00
109,600.00
$ 71,214.46 $ 41,720.32
$ 351.87
(1,317.52)
(.29)
(74.10)
13.791.42
12,751.38
15,457.00
1,788.52
25,000.00
42,245.52
$ 100,040.90
1,206.11
3,019.10
1,412.50
14,692.13
120,370.74 1
67,143.00
1,826.43
68,969.43 1
$_ (29,494.14) $ 51,401.31 '
i = = = = = = = = = = = M = = M = M M
THE CITY OF SALINA
Saline County, Kansas
STATEMENT OF REVENUES, EXPENDITURES AND ENCUMBRANCES
For The Years Ended December 31, 1973 and 1974
Actual
Without
Reimbursed
Expense
TRUST AND AGENCY FUNDS (Cont'd.)
POLICEMEN'S PENSION
Revenues
Ad valorem property tax
Delinquent tax
L.A.V.T.R.
Interest from investments
Contributions by employees
Total Revenues
Expenditures and Encumbrances
Sundry expenditures
Pensions paid
Refunds
Reserve
Total Expenditures and Encumbrances
Revenues Over (Under) Expenditures
and Encumbrances
SOCIAL SECURITY
Revenues
Ad valorem property tax
Delinquent tax
L.A.V.T.R.
Contributions - employees and employer
Total Revenues
41
Reimbursed
Expense
Elimination
Actual
$ 32,870.26
566.48
1,763.24
2,904.10
23.374.31
61,478.39
24,602.00
883.45
25,485.45
$ 35,992.94
$ 45,194.63
677.75
2,110.03
142.221.20
190,203.61
Budget
$ 33,078.24
200.00
1,763.00
2,830.00
38.000.00
75,871.24
26,815.00
2,000.00
25,000.00
53,815.00
Actual
(Over) Under
Budget
$ 207.98
(366.48)
(.24)
(74.10)
14,625.69
14,392.85
2,213.00
1,116.55
25,000.00
28,329.55
Exhibit "B"
(Cont'd.)
Actual
Prior
Year
$ 34,399.75
743.73
1,885.42
1,412.50
13,244.97
51,686.37
24,114.00
2,397.23
26,511.23
$ 22,056.24 $ (13,936.70) $ 25,175.14
$ 45,306.59
300.00
2,110.00
112,000.00
159,716.59
$ 111.96
(377.75)
(.03)
(30,221.20)
(30,487.02)
$ 41,165.56
929.60
2,366.70
119,267.36
163,729.22
THE CITY OF SALINA
Saline County, Kansas
STATEMENT OF REVENUES. EXPENDITURES AND ENCUMBRANCES
For The Years Ended December 31, 1973 and 1974
Actual
Without Reimbursed
Reimbursed Expense
Expense Elimination Actual Budget
TRUST AND AGENCY FUNDS (Cont'd.)
SOCIAL SECURITY (Cont'd.)
Expenditures and Encumbrances
Sundry expenditures
Deductions remitted
Total Expenditures and Encumbrances
Revenues Over (Under) Expenditures
and Encumbrances
Totals before budget credit
Excess employees' contributions over budget
Totals
EMPLOYEES' RETIREMENT
Revenues
Ad valorem property tax
Delinquent tax
L.A.V.T.R.
Contributions - employees and employers
Total Revenues
Expenditures and Encumbrances
Sundry expenditures
Deductions remitted
Refunds
Total Expenditures and Encumbrances
Revenues Over (Under) Expenditures
and Encumbrances
$ 182,878.04
182,878.04
$ 7,325.57
$ 182,878.04
$ 182,878.04
$ 49,989.73
732.63
2,273.10
100,876.31
153,871.77
144,384.73
144.384.73
Actual
(Over) Under
Budget
Exhibit "B" I
(Cont'd.)
Actual
Prior
Year
$ 172,000.00
$ (10,878.04)
$ 160,206.50
172,000.00
10 878.04)
160,206.50
$ (12,283.41)
$ 172,000.00
30,221.20
$ 202,221.20
$ 49,993.80
200.00
2,273.00
82.000.00
134,466.80
(19,608.98) $ 3,522.72
$ (10,878.04)
30,221.20
$ 19,343.16
$ 4.07
(532.63)
(.10)
(18,_876.31)
(19,404.97)
$ 44,344.80
705.07
1,746.53
79,194.21
125,990.61
136,000.00 (8,384.73) 118,433.17
- - 10.06
136,000.00 (8,384.73) 118,443.23
$ 9,487.04 $ (1,533.20) $ (11,020.24) $ 7,547.38
THE CITY OF SALINA
Saline County, Kansas
STATEMENT OF REVENUES, EXPENDITURES AND ENCUMBRANCES Exhibit "B"
For The Years Ended December 31, 1973 and 1974 (Cont'd.)
Actual
Without Reimbursed Actual Actual
Reimbursed Expense (Over) Under Prior
Expense Elimination Actual Budget Budget Year
TRUST AND AGENCY FUNDS (Cont'd.)
EMPLOYEES' RETIREMENT (Cont'd.)
Totals before budget credit
Excess employees' contribution over budget
Totals
KANSAS FIRE AND POLICE RETIREMENT
Revenues
Ad valorem property tax
Contributions by employees
Total Revenues
Expenditures and Encumbrances
Sundry expenditures
Deductions remitted
Refunds
Total Expenditures and Encumbrances
Revenues Over (Under) Expenditures
and Encumbrances
STATE INCOME TAX
Revenues
State withholding tax deduction
Expenditures and Encumbrances
Tax deductions remitted
Revenues Over (Under) Expenditures
and Encumbrances
rn
$ 144,384.73
$ 144384.73
$ 38,363.54
8,768.15
47,131.69
23,577.34
36.21
$ 136,000.00
18,876.31
$ 154,876.31
$ 38,550.00
16,450.00
55,000.00
$ (8,384.73)
18,876.31
$ 10,491.58
$ 186.46
7,123.15
7,868.31
55,000.00 31,422.66
- (36.21)
23,613.55 55,000.00 31,386.45
$ (23,518.14) $ - $ 23,518.14
$ 35,894.58
35,894.58
$ (35,894.58) $ 29,260.80
(35,894.58) 29,260.80
$ -
V
THE
CITY OF SALINA
Saline
County, Kansas
STATEMENT OF REVENUE
AND EXPENSE -
ENTERPRISE
FUNDS
Exhibit "C"
For The Year
Ended December 31, 1974
Solid
Paper
Parking
Golf
Waste
Sanitation
Recycling
Meters
Course
Ambulance
Disposal
OPERATING REVENUES
Service fees
$317,302.77
$ -
$ -
$59,411.27
$ 40,355.11
$87,662.58
Reimbursements
792.60
139.91
2.25
-
-
-
Sale of commodities
-
11,044.79
-
-
-
-
Parking fees and permits
-
-
87,141.00
-
-
-
TOTAL OPERATING REVENUES
318,095.37
11,184.70
87,143.25
59,411.27
40,355.11
87,662.58
OPERATING EXPENSES
Personal services
184,691.23
6,842.47
36,025.37
20,265.67
47,220.65
40,013.07
Contractual services
74,512.05
7,153.22
14,769.81
19,206.07
6,611.96
34,461.31
Materials and supplies
16,340.46
5,463.90
1,434.89
5,537.07
-
6,141.97
Sundry expenses
-
4,500.00
-
1,835.69
683.68
-
TOTAL OPERATING EXPENSES
275,543.74
23,959.59
52,230.07
46,844.50
54,516.29
80,656.35
NET OPERATING INCOME (LOSS)
42,551.63
(12,774.89)
34,913.18
12,566.77
(14,161.18)
7,006.23
ADD - NON - OPERATING INCOME
Interest on investments
1,585.30
-
686.92
-
-
-
Oil well lease
-
-
-
2,591.20
-
-
44,136.93
(12,774.89)
35,600.10
15,157.97
(14,161.18)
7,006.23
DEDUCT - NON - OPERATING EXPENSES
Interest expense
-
-
17,392.50
5,240.00
-
-
NET INCOME (LOSS) TO RETAINED
EARNINGS $ 44,136.93
$(12,774.89)
$185207.60
$ 9,917.97
$(14,161.18)
$ 71006.23
V
GENERAL FUND
SPECIAL REVENUE FUNDS
Noxious Weed
Tree Maintenance
Flood Works
Civil Defense
Revenue Collected in Advance
Street Machinery
Special Reserve
Human Relations Commission
DEBT SERVICE FUNDS
Bond and Interest
CAPITAL PROJECT FUNDS
Construction
Construction - Street Resurfacing
INTRAGOVERNMENTAL FUNDS
Central Garage
INTERGOVERNMENTAL FUNDS
Special Gas Tax
Federal Revenue Sharing
Community Development
THE CITY OF SALINA
Saline County, Kansas
STATEMENT OF CHANGES IN FUND BALANCES
For The Year Ended December 31, 1974
Add Excess
of Current
Beginning Revenues Over
Balances Expenditures
$ 54,212.45 $ 21,161.91
Deduct Excess
of Expenditures Transfers
Over Current of Fund
Revenues Balances
$ - $ 6,453.39
Exhibit "D"
Ending
Balances
$ 81,827.75
1,272.04
-
623.35
(648.69) -
2,803.89
-
772.81
(2,031.08) -
1,597.94
2,175.68
-
(3,773.62) -
2,425.24
-
729.54
- 1,695.70
20,195.05
2,705.59
-
- 22,900.64
25,455.39
898.30
-
- 26,353.69
33,158.72
-
-
- 33,158.72
-
6,297.04
-
- 6,297.04
204,566.75
-
28,175.88
- 176,390.87
181,586.12
-
31,070.06
- 150,516.06
143,284.74
-
-
- 143,284.74
51,165.75
-
8,999.40
- 42,166.35
55,418.63
-
27,211.85
- 28,206.78
295,922.77
5,810.23
-
- 301,733.00
-
10,000.00
-
- 10,000.00
TRUST AND AGENCY FUNDS
Firemen's Pension
Policemen's Pension
Social Security
Employees' Retirement
Kansas Fire and Police Retirement
Cemetery Endowment
Mausoleum Trust
Mausoleum Endowment
State Income Tax
TOTALS
THE CITY OF SALINA
Saline County, Kansas
STATEMENT OF CHANGES IN FUND BALANCES
For The Year Ended December 31, 1974
Exhibit "D"
(Cont'd.)
Ending
Balances
$ 166,611.64
109,566.84
30,626.70
21,502.62
23,51.14
21,812.54
16,845.17
$1,415,014.99
Add Excess
Deduct Excess
of Current
of Expenditures Transfers
Beginning
Revenues Over
Over Current of Fund
Balances
Expenditures
Revenues Balances
$ 95,397.18
$ 71,214.46
$ - $ -
73,573.90
35,992.94
- -
23,301.13
7,325.57
- -
12,015.58
9,487.04
- -
-
23,518.14
- -
21,812.54
-
- -
16,845.17
-
- -
$1,316,010.98
$196,586.90
$97,582.89 $
Exhibit "D"
(Cont'd.)
Ending
Balances
$ 166,611.64
109,566.84
30,626.70
21,502.62
23,51.14
21,812.54
16,845.17
$1,415,014.99
THE CITY OF SALINA
Saline County, Kansas
STATEMENT OF CHANGES IN RETAINED EARNINGS - ENTERPRISE FUNDS
For The Year Ended December 31, 1974
Balance - January 1, 1974
Add - Net income for year ended
December 31, 1974
Deduct - Net loss for year ended
December 31, 1974
Balance - December 31, 1974
Ln
0
Paper
Sanitation Recycling
$142,319.82 $ -
44,136.93 -
186,456.75 -
Parking Golf
Meters Course Ambulance
$873,589.74 $ 2,101.87 $ 2,317.08
18,207.60 9,917.97 -
891,797.34 12,019.84 2,317.08
Exhibit "E"
Solid
Waste
Disposal
7,006.23
7,006.23
12,774.89 - 14,161.18 -
$186,456.75 $(12,774.89) $891,797.34 $12,019.84 $(11,844.10) $71006.23
' THE CITY OF SALINA
Saline County, Kansas
NOTES TO FINANCIAL STATEMENTS Exhibit "F"
' For The Year Ended December 31, 1974
' NOTE 1 - SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES
The accounting policies of the City of Salina conform Lo generally accepted
accounting principles as applicable to governmental units, except for the
recording of fixed assets in the General Fixed Asset group of accounts and
in the Enterprise Funds as noted below.
BASIS OF ACCOUNTING
The accrual basis of accounting is followed, with minor exceptions, by the
Enterprise Funds while all other funds utilize the modified accrual basis
of accounting. Modifications in such method from the accrual basis follow:
1. Revenues are recorded as received in cash except for
a. Revenues susceptible to accrual
b. Material revenues that are not received at the normal time of
receipt
2. Expenditures are recorded on an accrual basis except for
a. Disbursements for inventory type items which may be considered
expenditures at the time of purchase or at the time the items
are used
b. Prepaid expenses which normally are not recorded
c. Interest on long -term debt which should normally be an expendi-
ture where due
d. The encumbrance method of accounting which may be adopted as an
additional modification.
INVESTMENTS
Investments are stated at cost.
ACCOUNTS RECEIVABLE
Accounts receivable are stated net of actual write -offs. The accounts con-
sidered uncollectible during each accounting period are eliminated from
accounts receivable through the direct write -off method.
INVENTORIES
No inventories have been recorded on the City's records, except in the
Water and Sewage Fund as noted in the financial statements of the Water
and Sewage Fund covered in a separate section of this report.
PLANT, PROPERTY, EQUIP14ENT - ENTERPRISE FUNDS
Plant, property and equipment of the Enterprise Funds is stated at market
value for insurance purposes and no provision has been made for depreciation.
51.
THE CITY OF SALINA
Saline County, Kansas
' NOTES TO FINANCIAL STATEMENTS
For The Year Ended December 31, 1974
' NOTE 1 - SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES (Cont'd.)
GENERAL FIXED ASSETS
Exhibit "F"
(Cont'd.)
General Fixed Assets are recorded as expenditures in the funds, other than
the Enterprise Funds, at the time of purchase. Such assets have not been
capitalized in the General Fixed Asset group of accounts. The amounts in
the General Fixed Asset group of accounts are stated at fair market value
for insurance purposes.
No depreciation has been provided on general fixed assets.
NOTE 2 - LONG -TERM DEBT
The long -term debt of the enterprise and general long -term debt group of
accounts is shown in detail on Schedule 8 under supplemental information.
NOTE 3 - STATEMENT OF REVENUE, EXPENDITURES AND ENCUMBRANCES
Supporting schedules of detailed revenue, expenditures and encumbrances
compared with budget are included under supplemental information on Sched-
ules 4, 5, 6, and 7.
52.
GENERAL FUND
SPECIAL REVENUE FUNDS
Noxious Weed
Tree Maintenance
Flood Works
Civil Defense
Revenue Collected in Advance
Street Machinery
Special Reserve
Human. Relations Commission
DEBT SERVICE FUNDS
Bond and Interest
CAPITAL PROJECT FUNDS
Construction
Construction - Street
Resurfacing
ENTERPRISE FTJNDS
Sanitation
Paper Recycling
Parking Meters
Golf Course
Ambulance
Solid Waste Disposal
Water - Sewer
w
204,566.75
181,586.12
143,284.74
95,088.72
74,508.97
2,644.50
3,319.13
1,034,464.37
995,918.16 1,024,094.04
922,909.98
323,391.40
46,184.70
87,830.17
62,002.47
57,630.11
87,662.58
1,811,417.93
953,980.04
310,321.06
28,538.49
102,588.07
54,864.50
54,516.29
80,656.35
1,711,257.06
176,390.87 -
150,516.06
143,284.74
108,159.06
17,646.21
59,751.07
9,782.47
6,432.95
7,006.23
1,134,625.24
16,695.56
1,934.00
72,877.19
176,390.87
167,211.62
143,284.74
108,159.06
17,646.21
61,685.07
9,782.47
6,432.95
7,006.23
1,207,502.43
THE CITY OF
SALINA
Saline County,
Kansas
COMPARISON OF CASH BALANCES WITH ENCUMBRANCES
Schedule 1
For
The Year Ended December
31, 1974
Unencumbered
1974
Unencumbered
Add
Cash
Cash Balance
Add
Deduct
Cash Balance
Encumbrances
Balance
1 -1 -74
Receipts
Expenditures
12 -31 -74
12 -31 -74
12 -31 -74
$ 54,212.45
$2,590,067.12
$2,562,451.82
$ 81,827.75
$ 32,805.01
$ 114,632.76
1,272.04
6,561.16
7,833.20
-
-
-
2,803.89
7,787.08
10,590.97
-
-
-
1,597.94
29,381.44
30,979.38
-
-
-
2,425.24
34,241.79
34,971.33
1,695.70
-
1,695.70
20,195.05
22,900.64
20,195.05
22,900.64
-
22,900.64
25,455.39
898.30
-
26,353.69
-
26,353.69
33,158.72
-
-
33,158.72
-
33,158.72
-
20,003.91
13,706.87
6,297.04
711.98
7,009.02
204,566.75
181,586.12
143,284.74
95,088.72
74,508.97
2,644.50
3,319.13
1,034,464.37
995,918.16 1,024,094.04
922,909.98
323,391.40
46,184.70
87,830.17
62,002.47
57,630.11
87,662.58
1,811,417.93
953,980.04
310,321.06
28,538.49
102,588.07
54,864.50
54,516.29
80,656.35
1,711,257.06
176,390.87 -
150,516.06
143,284.74
108,159.06
17,646.21
59,751.07
9,782.47
6,432.95
7,006.23
1,134,625.24
16,695.56
1,934.00
72,877.19
176,390.87
167,211.62
143,284.74
108,159.06
17,646.21
61,685.07
9,782.47
6,432.95
7,006.23
1,207,502.43
M M M r M M M M M M M M M M M M M M M
INTRAGOVERNMENTAL FUNDS
Central Garage
INTERGOVERNMENTAL FUNDS
Special Gas Tax
Federal Revenue Sharing
Community Development
TRUST AND AGENCY FUNDS
Firemen's Pension
Policemen's Pension
Social Security
Employees' Retirement
Kansas Fire and Police
Retirement
Cemetery Endowment
Mausoleum Trust
Mausoleum Endowment
State Income Tax
TOTALS
THE CITY OF SALINA
Saline County, Kansas
COMPARISON OF CASK BALANCES WITH ENCUMBRANCES Schedule 1
For The Year Ended December 31, 1974 (Cont'd.)
Unencumbered
1974 Unencumbered
Add
Cash
Cash Balance
Add Deduct Cash Balance
Encumbrances
Balance
1 -1 -74
Receipts Expenditures 12 -31 -74
12 -31 -74
12 -31 -74
$ 51,165.75
$ 229,866.77 $ 238,866.17 $ 42,166.35
$ 2,901.50
$ 45,067.85
55,418.63
295,922.77
95,397.18
73,573.90
23,301.13
12,015.58
21,812.54
16,845.17
$2.,526_,.036.67
312,811.30
571,494.60
10,000.00
138,568.94
61,478.39
190,203.61
153,871.77
47,131.69
35,894.58
$8,858,110.59
340,023.15
565,684.37
67,354.48
25,485.45
182,878.04
144,384.73
23,613.55
35,894.58
$8_,625,729.04
28,206.78
301,733.00
10,000.00
166,611.64
109,566.84
30,626.70
21,502.62
23,518.14
21,812.54
16,845.17
$2,758,418,22
205.29
166,536.64
$294,667.17
28,412.07
468,269.64
10,000.00
166,611.64
109,566.84
30,626.70
21,502.62
23,518.14.
21,812.54
16,845.17
$3,_053,085.39
'
THE CITY
OF SALINA
Saline County, Kansas
'
CLASSIFIED
STATEMENT OF RECEIPTS DISBURSEMENTS AND
BALANCES OF CASH
BY FUNDS, COMPOSITION OF ENDING CASK BALANCES
Schedule 2
For
The Year Ended
December 31,
1974
Balance
Balance
'
Fund
1 -1 -74
Receipts
Disbursements
12 -31 -74
GENERAL FUND
$ 83,11.3.46
$2,590,067.12
$2,558,547.82
$ 11.4,632.76
'
SPECIAL REVENUE FUNDS
Noxious Weed
1,272.04
6,561.16
7,833.20
-
Tree Maintenance
2,803.89
7,787.08
10,590.97
-
Flood Works
1,597.94
29,381.44
30,979.38
-
'
Civil Defense
2,425.24
34,241.79
34,971.33
1,695.70
Revenue Collected in Advance
20,195.05
22,900.64
20,195.05
22,900.64
'
Street Machinery
Special Reserve
25,455.39
33,158.72
898 30
_
26,353.69
33,158.72
Human Relations Commission
-
20,003.91
12,994.89
7,009.02
DEBT SERVICE FUNDS
Bond and Interest
204,566.75
995,918.16
1,024,094.04
176,390.87
CAPITAL PROJECT FUNDS
'
Construction
181,919.12
922,909.98
937,617.48
167,211.62
Construction - Street
Resurfacing
143,284.74
-
-
143,284.74
ENTERPRISE FUNDS
Sanitation
109,241.96
323,391.40
324,474.30
108,159.06
'
Paper Recycling
-
46,184.70
28,538.49
17,646.21
Parking Meters
83,008.97
87,830.17
109,154.07
61,685.07
Golf Course
2,644.50
62,002.47
54,864.50
9,782.47
Ambulance
3,319_13
57,630.11
54,516.2.9
6,432_.95
'
Solid Waste Disposal
87,662.58
80,656.35
7,006.23
Water - Sewer
1,103,133.90
1,811,417.93
1,707,049.40
1,207,502.43
'
INTRAGOVERNMENTAL FUNDS
Central Garage
51,374.87
229,866.77
236,173.79
45,067.85
'
INTERGOVERNMENTAL FUNDS
Special Gas Tax
56,596.78
312,811.30
340,996.01
28,412.07
Federal Revenue Sharing
473,749.27
571,494.60
576,974.23
468,269.64
Community Development
-
10,000.00
-
10,000.00
55.
THE CITY OF SALINA
Saline County, Kansas
CLASSIFIED STATEMENT OF RECEIPTS DISBURSEMENTS AND
BALANCES OF CASH BY FUNDS, COMPOSITION OF ENDING CASH BALANCES Schedule 2
For The Year Ended December 31, 1974 (Cont'd.)
' Fund
TRUST AND AGENCY FUNDS
' Firemen's Pension
Policemen's Pension
Social Security
Employees' Retirement
' Kansas Fire and Police
Retirement
Cemetery Endowment
' Mausoleum Trust
Mausoleum Endowment
State Income Tax
TOTALS
1 COMPOSITION OF CASH BALANCE
Planters State Bank $ 684,280.00
First State Bank and Trust Co. 210,879.22
' First National Bank and Trust
Co. 617,654.33
National Bank of America 652,204.57
Petty Cash 1,626.77
' Cash on Hand
Investments
TOTAL
E1
Balance
1 -1 -74
95,397.18
73,573.90
23,301.13
12,015.58
21,812.54
16,845.17
$2_,825807.22
Per
Bank
Receipts
$ 138,568.94
61,478.39
190,203.61
153,871.77
47,131.69
35.894.58
$8,858,110.5
Deposits
in Transit
Disbursements
$ 67,354.48
25,485.45
182,878.04
144,384.73
23,613.55
35.894.58
$8,630,832.42
Outstanding
Checks
$ (42,598.96) $ 245,514.02
1,065.00
6.85
1,522.59
Balance
12 -31 -74
$ 166,611.64
109,566.84
30,626.70
21,502.62
23,518.14
21,812.54
16,845.17
$3,053,085.39
Reconciled
Balance
$ 396,167.02
210,879.22
617,647.48
653,269.57
104.18
1,395.82
1.173.622.10
$3,053,085.39
56.
'
THE CITY OF
SALINA
Saline County,
Kansas
RECONCILIATION
- CASH DISBURSEMENTS WITH EXPENDITURES
Schedule 3
'
For The Year Ended December
31, 1974
Cash
Disbursements
Encumbrances
Expenditures
Fund
Schedule 2
12 -31 -74 12 -31 -73
Schedule 1
GENERAL FUND
$2,558,547.82
$ 32,805.01 $ 28,901.01
$2,562,451.82
SPECIAL REVENUE FUNDS
Noxious Weed
7,833.20
- -
7,833.20
Tree Maintenance
10,590.97
- -
10,590.97
'
Flood Works
Civil Defense
30,979.38
34,971.33
_ _
30,979.38
34,971.33
Revenue Collected in Advance
20,195.05
- -
20,195.05
Street Machinery
-
- -
-
Special Reserve
-
-
-
Human Relations Commission
12,994.89
_
711.98
13,706.87
DEBT SERVICE FUNDS
Bond and Interest
1,024,094.04
- -
1,024,094.04
'
CAPITAL PROJECT FUNDS
Construction
937,617.48
16,695.56 333.00
953,980.04
Construction - Street Resurfacing
-
- -
-
'
ENTERPRISE FUNDS
Sanitation
324,474.30
- 14,153.24
310,321.06
Paper Recycling
28,538.49
- -
28,538.49
Parking Meters
109,154.07
1,934_00 8,500_00
102,588.07
Golf Course
54,864.50
54,864.50
Ambulance
54,516.29
- -
54,516.29
'
Solid Waste Disposal
Water - Sewer
80,656.35
1,707,049.40
- -
72,877.19 68,669.53
80,656.35
1,711,257.06
INTRAGOVERNMENTAL FUNDS
'
Central Garage
236,173.79
2,901.50 209.12
238,866.17
INTERGOVERNMENTAL FUNDS
Special Gas Tax
340,996.01
205.29 1,178.15
340,023.15
'
Federal Revenue Sharing
576,974.23
166,536.64 177,826.50
565,684.37
Community Development
-
- -
-
TRUST AND AGENCY FUNDS
Firemen's Pension
67,354.48
- -
67,354.48
Policemen's Pension
25,485.45
- -
25,485.45
'
Social Security
182,878.04
182,878.04
Employees' Retirement
144,384.73
_ _
144,384.73
Kansas Fire and Police Retirement
23,613.55
- -
23,613.55
Cemetery Endowment
-
-
Mausoleum Trust
_
_
Mausoleum Endowment
-
- -
-
'
State Income Tax
35,894.58
- -
35,894.58
TOTALS
$8,630,832.42
$294,667.17 $299,770.55
$8,625,729.04
'
57.
THE CITY OF SALINA
Saline County, Kansas
COMPARISON OF ACTUAL REVENUES WITH BUDGET ESTIMATES - DETAIL
For The Years Ended December 31, 1973 and 1974
Actual
(Over) Under
Actual Budget Budget
GENERAL FUND
TAXES
Ad valorem property tax $1,320,669.59 $1,321,522.00 $ 852.41
Intangible tax 163,428.18 128,000.00 (35,428.18)
Delinquent tax 19,823.07 20,200.00 376.93
LICENSES, FEES AND PERMITS
Cereal malt beverage
Retail liquor licenses
Wholesale liquor licenses
Amusement device
Entertainment license
Circus, carnival and tent
shows
Dances - public
Music machine licenses.,
Miniature pool table
and shuffleboard
Pool hall and bowling alley
Skating rink licenses
Theater and opera house
Auctioneer and auction sales
Billboard advertising
Concrete construction
Electrician licenses
Mobile home craftsman
Gas fitters license
Tree trimming and spraying
Private club licenses
Junk dealers, auto and parts
Pawnbrokers
Plumbers licenses
Taxicab licenses
Taxicab drivers licenses
Street advertising
Elevator contractor licenses
Mobile home court licenses
Truck and transfer licenses
Vender, peddler and itinerant
Refuse haulers licenses
Schedule 4
Actual
Prior
Year
$1,220,186.38
1.33,426.08
23,769.99
$1,503,920.84 $1,469,722.00 $(34,198.84) $1,377,382.45
$ 9,200.00 $
9,000.00
$ (200.00) $
9,400.00
9,000.00
9,300.00
300.00
8,400.00
2,500.00
2,500.00
-
2,500.00
1,425.00
1,000.00
(425.00)
1,275.00
725.00
50.00
(675.00)
75.00
225.00
75.00
(150.00)
280.00
270.00
200.00
(70.00)
230.00
1,009.50
1,AOO.00
(9.50)
1,035.00
3,785.00
2,700.00
(1,085.00)
3,450.00
580.00
600.00
20.00
580.010
50.00
50.00
-
50.00
700.00
500.00
(200.00)
800.00
422.50
400.00
(22.50)
350.00
275.00
300.00
25.00 -
300.00
543.00_
500.00
(43.00)
527.00
1,016.05
1,000.00
(16.05)
1,235.60
172.30
60.00
(112.30)
66.00
495.50
375.00
(120.50)
419.50
250.00
250.00
-
250.00
750.00
250.00,
(500.00)
250.00
827.00
800.00
(27.00)
800.00
32.50
50.00
17.50
50.00
1,425.40
1,300.00
(125.40)
1,365.40
259.00
375.00
116.00
260.00
45.00
100.00
55.00
112.00
90.00
100.00
10.00
51.00
77.50
100.00
22.50
75.00
1,791.50
1,500.00
(291.50)
1,612.00
-
15.00
15.00
-
85.00
100.00
15.00
45.00
1,292.00
1,200.00
(92.00)
1,152.00
58.
THE CITY OF SALINA
Saline County, Kansas
COMPARISON OF ACTUAL REVENUES WITH BUDGET ESTIMATES - DETAIL
For The Years Ended December 31, 1973 and 1974
$ 79,520.25
INTERGOVERNMENTAL REVENUE
State cigarette tax $ 71,166.41
State liquor enforcement tax 21,963.00
State sales tax 62,411.12
Highway maintenance 2_,602_.50
$ 158,143.03
Budget
$ 32,000.00
200.00
1,400.00
45.00
200.00
4.000.00
$ 73,595.00
$ 76,000.00
22,000.00
62,415.00
2.485.00
$ 162,900.00
Actual
(Over) Under
Budget
Schedule 4
(Cont'd.)
Actual
Prior
Year
$ (1,509.70) $ 32,528.47
(212.80)
Actual
GENERAL FUND (Cont'd.)
1,612.50
LICENSES, FEES AND PERMITS
43.00
(Cont'd.)
100.00
Building and inspection
4,915.00
fees
$ 33,509.70
House moving permits
412.80
Food and milk permits
1,612.50
Bail bondsman licenses
35.00
Merchant police licenses
100.00
Dog licenses
4,531.50
$ 79,520.25
INTERGOVERNMENTAL REVENUE
State cigarette tax $ 71,166.41
State liquor enforcement tax 21,963.00
State sales tax 62,411.12
Highway maintenance 2_,602_.50
$ 158,143.03
Budget
$ 32,000.00
200.00
1,400.00
45.00
200.00
4.000.00
$ 73,595.00
$ 76,000.00
22,000.00
62,415.00
2.485.00
$ 162,900.00
Actual
(Over) Under
Budget
Schedule 4
(Cont'd.)
Actual
Prior
Year
$ (1,509.70) $ 32,528.47
(212.80)
294.40
(212.50)
1,612.50
10.00
43.00
100.00
100.00
(531.50)
4,915.00
$ (5,925.25) $ 76 488.37
$ 4,833.59
37.00
3.88
(117.50)
$ 4,756.97
$ 67,895.09
18,626.75
59,236.24
5,'+96.62
$ 151,254.70
59.
CHARGES FOR SERVICES
Engineering fees
$
5,000.00
$
30,000.00
$ 25,000..00
$
20,000.00
'
Impounding fees
5,164.50
4,500.00
(664.50)
4,774.00
Removal and burial fees
6,542.00
6,000.00
(542.00)
6,340.00
Grave marker permits
421.25
125.00
(296.25)
95.00
'
Title transfer fees
40.00
20.00
(20.00)
25.00
Admission - swimming pools
10,775.51
16,000.00
5,224.49
12,088.13
Administrative services
29,133.95
29,105.00
(28.95)
24,925.64
Fire protection outside
'
CL -SM
88,129.11
77,000.00
(11,129.11)
71,600.91
Street cut repairs
4,600.04
5,000.00
399.96
4,733.07
Concrete sawing
267.00
1,000.00
733.00
809.75
'
Upkeep services
3.00
20.00
17.00
16.88
Weed cutting services
8,299.01.
6,000.00
(2,299.01)
7,786.00
Plats and rezoning fees
Miscellaneous services -
1,297.50
1,000.00
(297.50)
1,534.50
county
6,385.00
8,760.00
2,375.00
8,460.00
Services fees
-
-
-
14,963.00
166,057.87
$
$_
184,530.00
$18,472.13
$
178,151.88
FINES AND FORFEITURES
Municipal court fines
$
165,539.64
$�
155,000.00
$(10,539.64)
$
127,711.73
59.
THE CITY OF SALINA
Saline County, Kansas
COMPARISON OF ACTUAL REVENUES WITH BUDGET ESTIMATES - DETAIL
For The Years Ended December 31, 1973 and 1974
GENERAL FUND (Cont'd.)
TRANSFERS FROM OTHER FUNDS
' Noxious Weed
Tree Maintenance
Flood Works
' REIMBURSED EXPENSES
Reimbursement of
expenditures
Reimbursement - special
' gas tax
' MISCELLANEOUS
Auditorium rental
' Rent - Community Theater
Concessions - Oakdale Pa
Concessions Swimming P
Concessions - Lakewood P
' Lakewood boat rentals
Memorial Park Stadium
Interest from investment
Public address system
Office space rental
Adjustments prior years
encumbrances
Contributions by employe
(KPERS)
i
SALES COMMODITIES
' Sale of commodities
Sale of books
Sale of salvage
Sale of lots
Miscellaneous sales and
services
Sale of real estate
FRANCHISE FEES
Franchise taxes
rk
ool
ark
s
es
Actual
$ 648.69
2,031.08
3,773.62
$ 6,453.39
$ 8,662.92
182,427.63
$ 191,090.55
$ 1,315.00
780.00
25.04
213.15
2,625.00
27,627.78
310.00
360.00
71.64
Budget
$ 7,500.00
182,427.63
$ 189,927.63
$ 2,500.00
50.00
300.00
2,600.00
500.00
100.00
15,000.00
620.00
360.00
$ 33,327.61 $ 22,030.00
$ 3,884.43
176.10
60.80
5,114.00
1,536.16
1,500.00
$ 12,271.49
$ 273,742.45
$ 3,500.00
300.00
300.00
2,000.00
4,000.00
2.500.00
$ 12,600.00
Actual
(Over) Under
Budget
$ (648.69) $
(2,031.08)
(3,773.62)
$_(6,453.39) $
Schedule 4
(Cont'd.)
Actual
Prior
Year
$ (1,162.92) $ 6,572.92
151, 220.00
$_(1,162.92) $ 157,792.92
$ 1,185.00
$
2,555.00
(780.00)
495.00
24.96
27.50
86.85
179.12
(25.00)
2,460.00
500.00
-
100.00
-
(12,627.78)
21,254.22
310.00
345.00
-
360.00
(71.64)
3,178.06
-
3,214.88
$(11,297.61)
$
34,068.78
$ (384.43)
$
3,677.75
123.90
226.00
239.20
210.00
(3,114.00)
3,800.00
2,463.84
3,150.37
1,000.00
1,000.00
$ 328.51
$
12,064.12
$ 246,000.00 $(27,742.45) $ 2552720.57
60.
'
THE CITY OF SALINA
Saline County,
Kansas
'
COMPARISON OF ACTUAL
EXPENDITURES WITH BUDGET ESTIMATES - DETAIL
Schedule 5
For The Years Ended December
31, 1973 and
1974
Actual
Actual
(Over) Under
Prior
GENERAL FUND
Actual
Budget
Budget
Year
CITY COMMISSION
Personal services
Salaries
$ 500.00
$ 7,750.00
$ 7,250.00
$
500.00
Contractual services
Traveling expenses
3,569.23
3,000.00
(569.23)
3,598.55
Postage
200.96
300.00
99_04
194.22
'
Contributions
16,970.00
16,970.00
15,720.00
Legal advertising
4,325.47
4,000.00
(325.47)
4,137.21
'
Insurance - surety bonds
Other contractual services
-
4,757.28
-
4,750.00
-
(7.28)
315.00
3,793.93
Revision of ordinances
2,395.52
2,000.00
(395.52]
1,768.44
32,218.46
31,020.00
(1,198.46)
30,027.35
Sundry expenditures
Organizational dues
6,768.91
9,160.00
2,391.09
3,454.52
'
$ 39,487.37
$ 47,930.00
$ 8,442.63
$_33,481.87
'
CITY MANAGER
Personal services
Salaries - department head
$ 24,225.98
$ 23,000.00
$ (1,225.98)
$
21,968.55
Salaries - regular employees
7,329.80
6,960.00
(369.80)
6,333.50
'
31,555.78
29,960.00
(1,595.78)
28,302.05
Contractual services
Telephone and telegraph
927.82
750.00
(177.82)
914.49
'
Traveling expenses
513.40
550.00
36.60
1,044.79
Postage
77.15
50.00
(27.15)
48.26
'
Insurance - motor vehicle
Insurance - surety bonds
107.00
18.00
95.00
20.00
(12.00)
2.00
94.00
36.00
Repair - furniture and office
equipment
52.00
50.00
(2.00)
87.04
Repair - motor vehicles
165.15
350.00
184.85
475.11
Repair - tires
8.00
20.00
12.00
2.00
1,868.52
1,885.00
16.48
2,701.69
'
Materials and supplies
Office supplies
186.11
275.00
88.89
222.02
Books and periodicals
Motor vehicle - fuel and
411.29
250.00
(161.29)
646.39
lubricants
277.41
250.00
(27.41)
210.86
Motor vehicle - tires
150.14
-
(150.14)
-
1,024.95
775.00
(249.95)
1,079.27
Sundry expenditures
'
Organizational dues
370.00
205.00
(165.00)
202.25
$ 34,819.25
$ 32,825.00
$ (1,994.25)
$
32,285.26
61.
' THE CITY OF SALINA
Saline County, Kansas
'
COMPARISON OF ACTUAL EXPENDITURES WITH BUDGET ESTIMATES - DETAIL
Schedule 5
For The Years
Ended December
31, 1973 and
1974
(Cont'd.)
Actual
Actual
'
(Over) Under
Prior
Actual
Budget
Budget
Year
GENERAL FUND (Cont'd.)
'
CITY CLERK
Personal services
Salaries - department heads
$
29,007.80
$ 27,540.00
$ (1,467.80)
$ 26,294.09
'
Salaries - regular employees
41,633.42
38,905.00
_(2,728.42)
35,965.15
70,641.22
66,445.00
(4,196.22)
62,259.24
Contractual services
'
Telephone and telegraph
1,365.81
1,200.00
(165.81)
1,333.90
Traveling expenses
1,238.09
600.00
(638.09)
609.01
'
Postage
Printing office forms
836.16
497.45
750.00
1,300.00
(86.16)
802.55
780.91
922.03
Insurance - surety bonds
223.50
200.00
(23.50)
208.25
Repair - furniture and office
'
equipment
756.21
800.00
43.79
830.08
Rent - machinery and equipment
9,716.90
9,600.00
(116.90)
18,909.74
Auditing - accounting services
3,100.00
2,800.00
(300.00)
2,600.00
'
Other professional services
486.93
500.00
13.07
7,877.69
18,221.05
17,750.00
(471.05)
34,071.61
Materials and supplies
'
Office supplies
2,958.55
2,300.00
(658.55)
3,095.07
Books and periodicals
293.90
200.00
(93.90)
249.12
'
3,252.45
2,500.00
(752.45)
3,344.19
Sundry expenditures
Organizational dues
345.00
300.00
(45.00)
325.00
1
Refunds
268.50
300.00
31.50
220.50
613.50
600.00
(13.50)
545.50
Capital outlay
'
Furniture and fixtures
399.16
400.00
.84
517.60
Office mechanical equipment
608.60
625.00
16.40
1,471.00
'
1,007.76
1,025.00
17.24
1,988.60
$
93,735.98
$ 88,320.00
$ (5,415.98)
$102,209.14
CITY ATTORNEY
'
Personal services
Salaries - department head
$
10,064.80
$ 9,550.00
$ (514.80)
$ 9,121.00
Salaries - regular employees
8,039.80
7,635.00
(404.80)
7,284.73
18,104.60
17,185.00
(919.60)
16,405.73
Contractual services
'
Legal services
2,443.28
4,500.00
2,056.72
7,589.90
Materials and supplies
Books and periodicals
464.19
300.00
(164.19)
406.75
'
$_21012.07
$ 21,985.00
$ 972.93
$ 24,402.38
62.
'
THE CITY OF SALIM
Saline County,
Kansas
COMPARISON OF ACTUAL
EXPENDITURES WITH BUDGET ESTIMATES - DETAIL
Schedule 5
For The Years Ended December
31, 1973 and
1974
(Cont'd.)
'
Actual
Actual
'
Actual
Budget
(Over) Under
Budget
Prior
Year
GENERAL FUND (Cont`d.)
MUNICIPAL COURT
Personal services
Salaries - department head
$ 6,746.40
$ 6,530.00
$ (216.40)
$ 5,017.50
Salaries - regular employees
11,790.80
11,195.00
(595.80)
10,194.00
18,537.20
17,725.00
(812.20)
15,211.50
Contractual services
Telephone and telegraph
594.97
550.00
(44.97)
561.55
'
Printing office forms
545.55
550.00
4.45
214.10
Insurance motor vehicles
89.00
90.00
1.00
86.00
Insurance - surety bonds
10.00
10.00
-
10.00
'
Repair - motor vehicle
601_96
200.00
(401.96)
528 64
Repair - tires
20.00
20.00
Other professional services
1,042.25
750.00
(292.25)
1,841.40
'
2,883.73
2,170.00
(713.73)
3,241.69
Materials and supplies
'
Office supplies
Motor vehicle - fuel and
253.63
150.00
(103.63)
200.68
lubricants
185.91
325.00
139.09
217.62
Other operating supplies
45.49
25.00
(20.49)
42.70
'
Motor vehicle - tires
-
60.00
60.00
-
485.03
560.00
74.97
461.00
Sundry expenditures
'
Refunds
-
50.00
50.00
4.00
Capital outlay
'
Furniture and fixtures
Office mechanical equipment
94.50
179.50
90_00
(4.50)
(179.50)
274.00
90.00
(184.00)
-
_
$_22_,179.96
$ 20,595.00
$ (1,584.96)
$_1.8,918.19
BUILDINGS
Personal services
'
Salaries - regular employees
$ 11,805.11
$ 11,460.00
$ (345.11)
$ 10,393.16
Contractual services
'
Insurance - fire
Gas service
6,125.95
880.87
6,000.00
600.00
(125.95)
(280.87)
5,905.97
509.37
Light and power service
3,954.02
3,140.00
(814.02)
2,559.71
Water service
359.67
280.00
(79.67)
203.22
'
Repair - buildings
1,580.48
800.00
(780.48)
2,009.32
Laundry and towel service
36.38
50.00
13.62
33.65
Other professional services
790.46
200.00
(590.46)
97.80
'
Other contractual services
22,010.13
16,100.00
(5,910.13)
16,163.75
35,737.96
27,170.00
(8,567.96
27,482.7
63.
THE CITY OF
SALINA
Saline County,
Kansas
COMPARISON OF ACTUAL EXPENDITURES WITH BUDGET ESTIMATES - DETAIL
Schedule 5
'
For The Years
Ended December
31, 1973 and
1974
(Cont'd.)
Actual
Actual
'
(Over) Under
Prior
Actual
Budget
Budget
Year
GENERAL FUND (Cont'd.)
BUILDINGS (Cont'd.)
'
Materials and supplies
Expendable tools
$ 82.79
$ 25.00
$ (57.79)
$ 5.98
'
Janitor and toilet supplies
Electrical and lighting parts
1,904.47
902.93
1,800.00
400.00
(104.47)
(502.93)
1,315.47
267.82
Lumber and lumber products
858.31
200.00
(658.31)
109.95
Paint and painting materials
178.41
150.00
(28.41)
202.09
3,926.91
2,575.00
(1,351.91)
1,901.31
Equipment
'
Equipment
126.00
-
(126.00)
905.35
$_51,595.98
$ 41,205.00
$_(10,390.98)
$ 40,682.61
'
ENGINEERING
Personal services
Salaries - department head
$ 15,840.80
$ 15,035.00
$ (805.80)
$ 13,686.50
'
Salaries - regular employees
68,962.54
70,715.00
1,752.46
64,684.50
84,803.34
85,750.00
946.66
78,371.00
Contractual services
Telephone and telegraph
811.96
780.00
(31.96)
796.98
Traveling expenses
814.14
750.00
(64.14)
666.52
'
Postage
Blueprints
115_73
75.00
100.00
(40.73)
100.00
65.16
85.00
-
Insurance motor vehicles
327.00
300.00
(27.00)
300.00
Repair - furniture and office
equipment
307.90
200.00
(107.90)
303.65
Repair - machinery and equipment
2,044.90
800.00
(1,244.90)
1,280.06
Repair - tires
103.71
50.00
(53.71)
54.72
'
Repair - radio equipment
226.50
200.00
(26.50)
204.00
4,751.84
3,255.00
(1,496.84)
3,756.09
Materials and supplies
Office supplies
220.65
200.00
(20.65)
209.86
Books and periodicals
117.49
50.00
(67.49)
104.72
Drafting and engineering supplies
749.17
750.00
.83
696.91
'
Motor vehicles - fuel and
lubricants
1,494.07
1,100.00
(394.07)
932.23
Motor vehicles - license tags
11.50
10.00
(1.50)
11.00
Lumber and lumber products
66.79
75.00
8.21
43.41
'
Motor vehicles - tires
130.76
150.00
19.24
127.35
'
Sundry expenditures
2,790.43
2,335.00
(455.43)
2,125.48
Organizational dues
326.00
270.00
(56.00)
269.00
64.
THE CITY OF SALINA
' Saline County, Kansas
COMPARISON OF ACTUAL EXPENDITURES WITH BUDGET ESTIMATES - DETAIL
' For The Years Ended December 31, 1973 and 1974
GENERAL FUND (Cont'd. )
' ENGINEERING (Cont'd.)
Capital outlay
Engineering equipment
Equipment
FIRE
Personal services
Salaries - department head
Salaries - regular employees
Contractual services
Telephone and telegraph
Traveling expenses
Postage
Printing office forms
Insurance - motor vehicles
Gas service
Light and power service
Water service
Repair - buildings
Repair - furniture and office
equipment
Repair - machinery and equipment
Repair - motor vehicles
Repair - tires
Repair - radio equipment
Other professional services
Materials and supplies
Expendable tools
Office supplies
Books and periodicals
Janitor and toilet supplies
Motor vehicles - fuel and
lubricants
Seeds, plants, trees, lawn
supplies
Wearing apparel
Other operating supplies
Actual
$ 136.10
1,470.00
1,606.10
$ 94,277.71
$ 12,562.00
552,341.37
564,903.37
2,677.79
553.72
79.05
180.40
2,802.00
1,586.59
3,748.02
1,106.22
194.44
168.80
163.21
104.22
46.75
2,910.47
10,096.2.4
26,417.92
551.46
209.46
455.76
1,356.71
3,405.41
135.29
5,997.95
962.09
Budget
$ 100.00
100.00
$ 91,710.00
$ 12,995.00
560,010.00
573.005.00
3,000.00
600.00
100.00
150.00
2,750.00
2,800.00
2,300.00
800.00
900.00
175.00
300.00
300.00
50.00
2,400.00
500.00
17.125.00
500.00
350.00
595.00
900.00
2,500.00
140.00
6,000.00
1,000.00
Actual
(Over) Under
Budget
Schedule 5
(Cont'd.)
Actual
Prior
Year
$ (36.10) $ 90.00
_(1,470.00) 3,170.38
(1,506.10) 3,260.38
$_S2.,567.71) $ 87,781.95
$ 433.00
$ 10,843.50
7,668.63
497,081.87
8,101.63
507,925.37
322.21
3,125.64
46.28
381.40
20.95
76.65
(30.40)
49.00
(52.00)
1,721.00
1,213.41
1,473.86
(1,44 8.02)
2,305.25
(306.22)
737.11
705.56
165.55
6.20
120.55
136.79
210.52
195.78
189.50
3.25
26.69
(510.47)
2,408.06
(9,596.24)
7,002.34
(9,292.92)
20,043.12
(51.46)
618.35
140.54
199.84
139.24
338.31
(456.71)
1,244.34
(905.41) 2,294.91
4.71 61.48
2.05 3,885.07
37.91 677.81
65.
THE CITY OF SALINA
' Saline County, Kansas
COMPARISON OF ACTUAL EXPENDITURES WITH BUDGET ESTIMATES - DETAIL
For The Years Ended December 31, 1973 and 1974
GENERAL FUND (Cont'd.)
' FIRE (Cont'd.)
Materials and supplies (Cont'd.)
Electrical and lighting parts
' Lumber and lumber products
Machinery and equipment
Metal and metal products
Motor vehicles - parts
Motor vehicles - tires
Paint and painting materials
Photograph supplies
Welding supplies
Other repairs - maintenance
' Sundry expenditures
Organizational dues
Capital outlay
Equipment
Fire fighting equipment
Furniture and fixtures
Personnel protecting equipment
Office mechanical equipment
' INSPECTION
Personal services
Salaries - department head
Salaries - regular employees
' Contractual services
Telephone and telegraph
Traveling expense
Postage
' Printing office forms
Insurance - motor vehicles
Repair - machinery and equipment
' Repair - tires
Repair - radio equipment
Actual
$ 550.13
129.73
871.77
736.52
866.05
882.79
604.47
112.86
158.62
284.54
18,271.61
107.50
1,792.87
2,159.53
817.58
560.19
255.00
5,585.17
$615,285.57
$ 10,819.60
31,781.31
42,600.91
1,008.88
157.67
385.56
187.92
460.00
1,631.43
9.25
270.00
4,110.71
Budget
$ 350.00
70.00
500.00
100.00
1,200.00
1,000.00
680.00
150.00
50.00
300.00
16,385.00
90.00
50.00
550.00
850.00
900.00
260.00
2,610.00
$609,215.00
$ 10,270.00
30.600.00
40,870.00
1,100.00
150.00
300.00
450.00
455.00
900.00
20.00
270.00
3,645.00
Actual
(Over) Under
Budget
Schedule 5
(Cont'd.)
Actual
Prior
Year
$ (200.13)
$ 358.75
(59.73)
55.71
(371.77)
840.51
(636.52)
114.95
333.95
1,043.31
117.21
564.31
75.53
193.16
37.14
121.17
(108.62)
92.42
15.46
275.23
(1,886.61)
12,979.63
(17.50)
107.50
(1,742.87)
615.01
(1,609.53)
3,151.50
32.42
611.10
339.81
914.18
5.00
499.95
(2,975.17) 5,791.74
$ (6,070.57) $546,847.36
$ (549.60)
$ 9,332.00
(1,181.31)
28,069.37
(1,730.91)
37,401.37
91.12
1,024.32
(7.67)
82.72
(85.56)
191.40
262.08
300.68
(5.00)
455.00
(731.43)
1,157.70
10.75
6.58
- 270.00
(465.71) 3,488.40
..
THE CITY OF SALINA
Saline County, Kansas
COMPARISON OF ACTUAL EXPENDITURES 14ITH BUDGET ESTIMATES - DETAIL Schedule 5
For The Years Ended December 31, 1973 and 1974 (Cont'd.)
'
Actual
Actual
(Over) Under
Prior
Actual
Budget
Budget
Year
GENERAL FUND (Cont'd.)
'
INSPECTION (Cont'd.)
Materials and supplies
Office supplies
Books and periodicals
$ 388.41
225.10
$ 350.00
150.00
$ (38.41)
(75.10)
$ 130.40
545.60
Motor vehicles - fuel and
lubricants
1,268.39
1,100.00
(168.39)
896.17
'
Motor vehicles - license tags
10_00
10.00
-
10.00
Other operating supplies
100.00
100.00
14.90
Motor vehicles - tires
203.54
200.00
(3.54)
124.77
'
Photography supplies
245.40
150.00
(95.40)
234.44
2,340.84
2,060.00
(280.84)
1,956.28
Sundry expenditures
Organizational dues
219.00
180.00
(39.00)
210.00
Capital outlay
Furniture and fixtures
192.27
200.00
7.73
-
'
$ 49,463.73
$ 46,955.00
$ (2,508.73)
$ 43,056.05
PARK
'
Personal services
Salaries - department head
$ 11,960.85
$ 11,350.00
$ (610.85)
$ 10,393.50
'
Salaries - regular employees
Salaries - -time employees
62,851.64
12,657.50
60,480.00
13,400.00
(2,371.64)
742.50
47,233.34
11,906.20
part
87,469.99
85,230.00
(2,239.99)
69,533.04
'
Contractual services
Telephone and telegraph
633.04
700.00
66.96
656.73
Traveling expenses
88.78
100.00-
11.22
27.53
Insurance - buildings liability -
grandstand, others
324.00
325.00
1.00
323.00
Insurance - motor vehicles
544.00
400.00
(144.00)
387.00
Gas service
Light and power service
1,167.48
1,453.89
1,150.00
1,200.00
(17.48)
(253.89)
1,173.27
1,118.05
Water service
2,618.32
1,200.00
(1,418.32)
2,457.25
Repair - buildings
54.23
200.00
145.77
182.36
'
Repair - machinery and equipment
4,689.96
4,000.00
(689.96)
3,857.64
Repair - tires and tubes
180.80
170.00
(10.80)
165.36
Repair - radio equipment
162.00
100.00
(62.00)
183.00
Solid waste disposal
350.00
-
(350.00)
35.00
Other contractual services
826.14
690.00
(136.14)
933.56
13,092.64
10,235.00
(2,857.64)
11,499.75
67.
I
THE CITY OF SALINA.
Saline County, Kansas
COMPARISON OF ACTUAL EXPENDITURES WITH BUDGET ESTIMATES - DETAIL Schedule 5
For The Years Ended December 31, 1973 and 1974 (Cont'd.)
' GENERAL FUND (Cont'd.)
PARK (Cont'd.)
Materials and supplies
' Expendable tools
Office supplies
Books and periodicals
Chemicals, drugs, etc.
' Motor vehicles - fuel and
lubricants
Motor vehicles - license tags
Recreational supplies
Memorial Park Stadium
Seeds, plants, trees, lawn
supplies
Other operating supplies
Cement and cement products
Electrical and lighting parts
Lumber and lumber products
Motor vehicles - tires and tubes
Paint and painting materials
Sand, gravel, rock and chat
Sundry expenditures
Organizational dues
Sales tax remitted
Capital outlay
Buildings
' Equipment
Park equipment - mowers
POLICE
Personal services
Salaries - department head
' Salaries - regular employees
Salaries - part -time employees
0
Actual
Actual
(Over) Under
Prior
Actual
Budget
Budget
Year
$ 461.61
$ 400.00
$ (61.61)
$ 434.44
19.96
25.00
5.04
25.44
13.55
15.00
1.45
15.60
1,200.12
700.00
(500.12)
523.13
2,390.69
1,900.00
(490.69)
1,547.86
16.00
15.00
(1.00)
14.00
1,125.98
1,150.00
24.02
216.89
399.11
700.00
300.89
966.12
2,155.47
875.00
(1,280.47)
2,103.90
1,241.23
600.00
(641.23)
785.99
201.44
200.00
(1.44)
125.25
248.00
200.00
(48.00)
293.90
286.65
400.00
113.35
368.76
-
100.00
100.00
26.72
428.90
300.00
(128.90)
318.97
57.96
100.00
42.04
71.89
10,246.67
7,680.00
(2,566.67)
7,838.86
65.00
10.00
(55.00)
145.00
-
25.00
25.00
-
65.00
35.00
(30.00)
145.00
2,025.58
-
(2,025.58)
-
1,442.59
-
(1,442.59)
-
890.92
1,000.00
109.08
4,809.27
4,359.09
1,000.00
3,359.09)
4,809.27
$115,233.39
$104,180.00
$(11,053.39)
$ 93,825.92
$ 14,615.78
$ 13,810.00
$ (805.78)
$ 12,881.47
584,445.96
587,720.00
3,274.04
514,949.93
7,298.12
8,790.00
1,491.88
15,029.30
6061359.86
610,320.00
3,960.14
542 ,860.70
0
ELI
J
THE CITY OF SALINA
Saline County, Kansas
COMPARISON OF ACTUAL EXPENDITURES WITH BUDGET ESTIMATES - DETAIL
Schedule 5
For The Years
Ended December
31, 1973 and
1974
(Cont'd.)
Actual
Actual
(Over) Under
Prior
Actual
Budget
Budget
Year
GENERAL FUND (Cont'd.)
POLICE (Cont'd.)
Contractual services
Telephone and telegraph
$ 7,521.32
$ 7,000.00
$ (521.32)
$ 7,431.00
Traveling expenses
912.88
1,500.00
587.12
603.79
Postage
1,503.01
1,200.00
(303.01)
1,218.98
Food - prisoners
3,885.91
6,000.00
2,114.09
5,931.95
Printing office forms
1,179.02
1,500.00
320.98
1,713.23
Insurance - motor vehicles
1,772.00
1,700.00
(72.00)
1,768.00
Insurance - surety bonds
126.50
100.00
(26.50)
137.25
Gas service
2,479.87
3,000.00
520.13
2,180.68
Light and power service
3,666.58
2,300.00
(1,366.58)
2,088.08
Water service
259.86
350.00
90.14
295.83
Animal shelter utilities
927.17
1,000.00
72.83
841.34
Repair - .buildings
1,685.80
2,000.00
314.20
2,586.24
Repair - furniture and office
equipment
1,308.82
1,400.00
91.18
1,415.82
Repair - machinery and equipment
24,826.41
20,000.00
(4,826.41)
18,956.59
Repair - tires
345.32
200.00
(145.32)
200.90
Repair - radio equipment
3,605.00
3,250.00
(355.00)
3,333.50
Rent - machinery and equipment
2,576.51
2,500.00
(76.51)
2,348.23
Laundry and towel service
585.93
750.00
164.07
774.83
Medical services
1,362.59
1,100.00
(262.59)
1,419.91
Other professional services
1,123.56
1,000.00
(123.56)
1,404.90
Solid waste disposal
500.00
-
(500.00)
75.00
Other contractual services
2,976.35
3,000.00
23.65
4,488.39
65,130.41
60,850.00
(4,280.41)
61,214.44
Materials and supplies
Expendable tools
1,013.63
600.00
(413.63)
605.55
Office supplies
1,781.54
1,600.00
(181.54)
1,643.94
Books and periodicals
582.01
550.00
(32.01)
550.64
Food and supplies for animals
695.08
500.00
(195.08)
450.86
Motor vehicles - fuel and
lubricants
33,962.38
32,500.00
(1,462.38)
22,298.35
Motor vehicles - license tags
97.50
60.00
(37.50)
56.00
Wearing apparel
8,759.06
8,750.00
(9.06)
8,857.14
Other operating supplies
763.30
500.00
(263.30)
489.59
Electrical and lighting parts
77.14
100.00
22.86
72.75
Lumber and lumber products
118.16
200.00
81.84
195.54
Motor vehicles - tires
4,235.33
3,000.00
(1,235.33)
3,953.69
Paint and painting supplies
388.57
500.00
111.43
286.33
Photography materials
876.76
800.00
(76.76)
897.26
Training and training supplies
1,570.04
3,000.00
1,429.96
2,539.82
54,920.50
52,660.00
(2,260.50)
42,897.46
Sundry expenditures
Organizational dues
555.00
450.00
(105.00)
425.00
69.
'
THE CITY OF SALINA
Saline County,
Kansas
'
COMPARISON OF ACTUAL EXPENDITURES WITH BUDGET ESTIMATES - DETAIL
Schedule 5
For The Years
Ended December
31, 1973 and
1974
(Cont'd.)
'
Actual
Actual
(Over) Under
Prior
Actual
Budget
Budget
Year
'
GENERAL FUND (Cont'd.)
POLICE (Cont'd.)
Capital outlay
'
Equipment
$ 1,953.47
$ 750.00
$ (1,203.47)
$ 1,439.10
Furniture and fixtures
944.24
850.00
(94.24)
352.50
Officers service equipment
2,098.10
2,000.00
(98.10)
1,989.17
Office mechanical equipment
584_63
575_00
(9_63)
438.15
'
Automobiles and motorcycles
16,138.95
5,580.44
4,175.00
(1,405.44)
20,357.87
'
$732,546.21
$728,455.00
$ (4,091.21)
$667,755.47
STREET
Personal services
'
Salaries - director of services
$ 15,108.40
$ 14,340.00
$ (768.40)
$ 13,243.25
Salaries - regular employees
157,226.61
188,915.00
31,688.39
156,268.65
'
172,335.01
203,255.00
30,919.99
169,511.90
Contractual services
Telephone and telegraph
327.09
360.00
32.91
329.60
'
Traveling expenses
8.66
100.00
91.34
4.33
Insurance - motor vehicles
2,406.00
2,390.00
(16.00)
2,388.00
Gas service
874.94
1,100.00
225.06
960.84
'
Light and power service
223.53
300.00
76.47
597.77
Water service
70.51
100.00
29.49
75.99
Repair - machinery and equipment
28,513.29
26,000.00
(2,513.29)
30,325.54
Repair - tires and tubes
1,669.17
2,350.00
680.83
1,487.76
'
Repair - radio equipment
742.85
700.00
(42.85)
648.00
Laundry and towel service
57.46
20.00
(37.46)
36.22
Other professional services
6.50
25.00
18.50
55.50
'
34,900.00
33,445.00
(1,455.00)
36,909.55
Materials and supplies
Expendable tools
555.11
710.00
154.89
658.72
'
Office supplies
39.91
25.00
(14.91)
17.90
Chemicals and drugs
-
100.00
100.00
-
Fuel and lubricants except motor
1,067.70
500.00
(567.70)
466.80
'
Motor vehicles - fuel and
lubricants
15,494.89
16,200.00
705.11
10,879.68
Motor vehicles - license tags
34.00
30.00
(4.00)
28.00
'
Other operating supplies
187.68
200.00
12.32
535.66
Lumber and lumber products
131.64
150.00
18.36
151.94
Machinery and equipment_ parts
928.50
960.00
31.50
933.61
Metal and metal products
63.97
200.00
136.03
-
'
Motor vehicles - tires and tubes
95.18
360.00
264.82
71.87
Sand, gravel, rock, salt, chat
2,550.71
1,125.00
(1,425.71)
1,640.46
'
Sweeper parts
5,282.50
2,750.00
(2,532.50)
2,687.50
26,431.79
23,310.00
(3,121.79)
18,072.14
70.
THE CITY OF SALINA
Saline County, Kansas
COMPARISON OF ACTUAL EXPENDITURES WITH BUDGET ESTIMATES - DETAIL Schedule 5
For The Years Ended December 31, 1973 and 1974 (Cont'd.)
'
Actual
Actual
(Over) Under
Prior
Actual
Budget
Budget
Year
GENERAL FUND (Cont'd.)
'
STREET (Cont'd.)
Sundry expenditures
'
Organizational dues
$
25.00
$ 15.00
$ (10.00)
$ 15.00
$233,691.80
$260,025.00
$ 26,333.20
$224,508.59
'
STREET LIGHTING
Contractual services
Light and power service
$
87,576.21
$ 93,000.00
$ 5,423.79
$ 86,799.40
'
TRAFFIC CONTROL
Personal services
1
Salaries - regular employees
Salaries - -time employees
$
24,324.62
2,101.40
$ 22,600.00
1,000.00
$ (1,724.62)
(1,101.40)
$ 21,287.56
part
26,426.02
23,600.00
(2,826.02)
21,287.56
'
Contractual services
Telephone and telegraph
295.65
300.00
4.35
284.50
Traveling expenses
392.16
600.00
207.84
343.92
Insurance - motor vehicles
210.00
230.00
20.00
226.00
'
Light and power service
5,152.55
3,000.00
(2,152.55)
2,612.65
Repair - machinery and equipment
1,632.30
600.00
(1,032.30)
1,511.54
'
Repair - tires and tubes
Repair - radio equipment
28.24
108.00
50.00
110.00
21.76
2.00
57.50
108.00
Repair - traffic lights
1,841.66
2,000.00
158.34
2,523.73
Other professional services
2,666.20
2,500.00
(166.20)
2,663.69
'
12,326.76
9,390.00
(2,936.76)
10,331.53
Materials and supplies
Expendable tools
252.77
100.00
(152.77)
289.08
'
Motor vehicles - fuel and
lubricants
1,041.46
725.00
(316.46)
681.08
'
Motor vehicles - license tags
Cement and cement products
4.00
4,454.81
5.00
500.00
1.00
(3,954.81)
4.00
336.26
Electrical traffic light parts
2,314.37
1,200.00
(1,114.37)
2,534.50
Lumber and lumber products
17.28
35.00
17.72
26.25
'
Motor vehicles - tires and tubes
75.70
80.00
4.30
52.93
Other repairs and maintenance
23.39
50.00
26.61
36.32
8,183.78
2,695.00
(5,488.78)
3,960.42
'
Capital outlay
Traffic control equipment
4,386.80
1,300.00
(3,086.80)
1,570.26
'
$
51,323.36
$ 36,985.00
$(14,338.36)
$ 37,149.77
71.
THE CITY OF SALINA
Saline County, Kansas
COMPARISON OF ACTUAL E.XPENDITJRES WITH BUDGET EST DIATES DETAIL Schedule 5
For The Years Ended December 31, 1973 and 1974 (Cont'd.)
' GENERAL FUND (Cont'd.)
SWIMMING POOLS
Personal services
' Salaries - regular employees
Contractual services
Telephone and telegraph
Gas service
' Light and power service
Water service
Repair - buildings
Repair - machinery and equipment
Other professional services
'
Materials and supplies
Expendable tools
Office supplies
'
Chemicals, drugs, etc.
Janitor and toilet supplies
Cement and cement products
Electrical and lighting parts
'
Lumber and lumber products
Machinery and equipment parts
'
Paint and painting materials
Sundry expenditures
Sales tax remitted
Capital outlay
Equipment
ADMINISTRATION AND PLANNING
Personal services
Salaries - department heads
Salaries - regular employees
Salaries - part -time employees
Contractual services
Telephone and telegraph
Traveling expenses
Postage
Insurance - motor vehicles
Actual
$ 12,792.40
151.55
12.72
498.25
1,138.48
224.00
304.37
2,329.37
125.79
57.93
631.86
22.00
48.74
10.57
24.65
1,066.33
37.11
2,024.98
324.38
450.00
$ 17,921.13
$ 31,281.20
25,100.68
333.20
56.715.08
606.22
469.57
280.58
88.00
Budget
$ 12,895.00
100.00
40.00
600.00
1,500.00
1,000.00
200.00
290.00
3.730.00
100.00
100.00
500.00
100.00
200.00
150.00
50.00
300.00
1,570.00
350.00
800.00
$ 19,345.00
$ 29,675.00
27,165.00
2.200.00
59.040.00
700.00
300.00
225.00
85.00
Actual
(Over) Under
Budget
$_ 102.60
(51.55)
27.28
101.75
361.52
776.00
200.00
(14.37)
1,400.63
(25.79)
42.07
(131.86)
78.00
151.26
139.43
25.35
(766.33)
(454.98)
25.62
350.00
$ 1,423.87
Actual
Prior
Year
$ 11,579.23
142.55
18.68
461.60
1,187.98
936.50
30.65
469.40
3,247.36
90.09
127.50
408.69
135.03
260.54
233.62
19.63
135.55
1,470.65
360.03
$_16_,,.657.27
$ (1,606.20) $ 23,045.50
2,064.32 16,785.28
1,866.80 578.00
2,324.92 40,408.78
93.78 581.83
(169.57) 360.00
(55.58) 184.07
(3.00) 83.00
72.
THE CITY OF SALITIA
Saline County, Kansas
COMPARISON OF ACTUAL EXPEIDITURES WITH BUDGET ESTIMATES - DETAIL
For The Years Ended December 31, 1973 and 1974
Materials and supplies
Office supplies
Books and periodicals
Motor vehicles - fuel and
lubricants
Other operating supplies
Motor vehicles - tires
Sundry expenditures
Organizational dues
Capital outlay
Office equipment
INSURANCE AND CONTINGENCIES
' Contractual services
Group insurance
Medical services
Workmen's Compensation
Sundry expenditures
Contingencies
BAND
Contractual services
Appropriation
CEMETERY
Personal services
Salaries - regular employees
Actual
$ 164.03
1,136.56
34.27
1,565.38
4,344.61
462.24
744.51
295.45
182.16
51.10
1,735.46
247.50
251.26
$ 63,293.91
$ 37,487.31
459.60
14,664.00
52,610.91
43,651.72
$ 96,262.63
Budget
$ 175.00
275.00
10.00
2,070.00
475.00
460.00
275.00
200.00
50.00
1,460.00
260.00
180.00
$ 63,010.00
$ 38,400.00
850.00
12,500.00
51,750.00
22,750.00
$ 74,500.00
Actual
(Over) Under
Budget
Schedule 5
(Cont'd.)
Actual
Prior
Year
$ 10.97
GENERAL FUND (Cont'd.)
(861.56)
'
ADMINISTRATION AND PLANNING (Cont'd.)
2.00
Contractual services
(Cont'd.)
'
Repair - furniture
equipment
and office
386.15
Repair machinery
and equipment
(20.45)
Repair - tires
17.84
'
Other professional
services
Materials and supplies
Office supplies
Books and periodicals
Motor vehicles - fuel and
lubricants
Other operating supplies
Motor vehicles - tires
Sundry expenditures
Organizational dues
Capital outlay
Office equipment
INSURANCE AND CONTINGENCIES
' Contractual services
Group insurance
Medical services
Workmen's Compensation
Sundry expenditures
Contingencies
BAND
Contractual services
Appropriation
CEMETERY
Personal services
Salaries - regular employees
Actual
$ 164.03
1,136.56
34.27
1,565.38
4,344.61
462.24
744.51
295.45
182.16
51.10
1,735.46
247.50
251.26
$ 63,293.91
$ 37,487.31
459.60
14,664.00
52,610.91
43,651.72
$ 96,262.63
Budget
$ 175.00
275.00
10.00
2,070.00
475.00
460.00
275.00
200.00
50.00
1,460.00
260.00
180.00
$ 63,010.00
$ 38,400.00
850.00
12,500.00
51,750.00
22,750.00
$ 74,500.00
Actual
(Over) Under
Budget
Schedule 5
(Cont'd.)
Actual
Prior
Year
$ 10.97
$ 90.50
(861.56)
713.03
(24.27)
2.00
_(1,265.38)
4,454.08
(2,274.61)
6,468.51
12.76
386.15
(284.51)
362.51
(20.45)
149.09
17.84
179.15
(1.10)
46.72
(275.46) 1,123.62
12.50 115.00
(71.26) -
$_(283.91) $ 48,115.91
$ 912.69
$ 33,919.36
390.40
432.35
(2,164.00)
11,287.66
(860.91)
45,639.37
(20,901.72)
36,697.40
$(21,762.63)
$ 82,336.77
$_12,500.00 $ 10,000.00 $ (2,500.00) $_10.,000.00
$ 22.,375.91 $ 21,510.00 $ (865.91) $ 19,594.94
73.
74.
THE CITY OF SALINA
'
Saline County,
Kansas
COMPARISON OF ACTUAL EXPENDITURES WITH BUDGET ESTIMATES - DETAIL
Schedule 5
'
For The Years
Ended December
31, 1973 and
1974
(Cont'd.)
'
Actual
(Over) Under
Actual
Prior
Actual
Budget
Budget
Year
GENERAL FUND (Cont'd.)
'
CEMETERY (Cont'd.)
Contractual services
Telephone and telegraph
$ 194.35
$ 230.00
$ 35.65
$ 200.67
Traveling expenses
7.18
50.00
42.82
64.67
Insurance
111.00
100.00
(11.00)
97.00
Gas service
388.53
450.00
61.47
433.34
'
Light and power service
Water service
9.41
78.00
25.00
140.00
15.59
62.00
7.00
78.00
Repair buildings
1,115.16
500.00
(615.16)
1,162.84
Repair - machinery and equipment
885.97
1,000.00
114.03
805.91
'
Repair - tires
21.62
85.00
63.38
10.50
Other professional services
114.45
100.00
(14.45)
94.96
Disposal charges
-
-
-
25.00
'
2,925.67
2,680.00
(245.67)
2,979.89
Materials and supplies
'
Expendable tools
Office supplies
10.27
12.11
30.00
50.00
19.73
37.89
10.13
13.64
Motor vehicles fuel and
lubricants
675.31
550.00
(125.31)
404.38
'
Seeds, plants and trees
121.71
125.00
3.29
-
Other operating supplies
78.06
200.00
121.94
234.59
Cement and cement products
-
25.00
25.00
64.16
Lumber and lumber products
75.62
50.00
(25.62)
20.40
'
Motor vehicles - tires
77.70
25.00
(52.70)
35.00
Paint and painting materials
59.46
25.00
(34.46)
17.94
Sand, gravel, rock and chat
101.03
100.00
(1.03)
64.10
1,211.27
1,180.00
(31.27)
864.34
Sundry expenditures
'
Organizational dues
-
60.00
60.00
35.00
Capital outlay
Land
400.00
200.00
(200.00)
390.00
'
Equipment
1,268.00
1,045.00
(223.00)
648.95
1,668.00
1,245.00
(423.00)
1,038.95
'
$ 28,180.85
$ 26,675.00
$ (1,505.85)
$ 24,513.12
GENERAL IMPROVEMENT
'
Personal services
Salaries - regular employees
$ 25,315.19
$ 22,610.00
$ (2,705.19)
$ 22,531.67
Salaries - part -time employees
1,670.58
4,000.00
2,329.42
891.91
26,985.77
26,610.00
_ (375.77)
23,423.58
74.
'
THE CITY OF
SALINA
Saline County,
Kansas
'
COMPARISON OF ACTUAL EXPENDITURES WITH BUDGET ESTIMATES - DETAIL
Schedule 5
For The Years
Ended December
31, 1973 and
1974
(Cont'd.)
'
Actual
Actual
(Over) Under
Prior
Actual
Budget
Budget
Year
GENERAL FUND (Cont'd.)
GENERAL IMPROVEMENT (Cont'd.)
Contractual services
'
Insurance - motor vehicles
$ 65.00
$ 80.00
$ 15.00
$ 78.00
Repair - machinery and equipment
219.99
300.00
80.01
469.18
Repair - tires
-
100.00
100.00
4.00
284.99
480.00
195.01
551.18
Materials and supplies
'
Expendable tools
14.77
100.00
85.23
87.58
Motor vehicles - fuel and
lubricants
243.47
360.00
116.53
272.26
Motor vehicles - license tags
4.00
5.00
1.00
4.00
Other operating supplies
3.00
50.00
47.00
12.00
'
265.24
515.00
249.76
375.84
$_27,536.00
$ 27,605.00
$ 69.00
$ 24,350.60
'
MEMORIAL HALL
Personal services
Salaries - regular employees
$ 6,342.20
$ 6,025.00
$ (317.20)
$ 5,605.02
Contractual services
'
Telephone and telegraph
142.44
185.00
42.56
170.55
Insurance - liability 3 years
187.00
350.00
163.00
-
'
Gas service
Light and power service
2,341.52
224.19
2,400.00
350.00
58.48
125.81
2,279.81
316.43
Water service
239.39
250.00
10.61
243.54
Repair - building boiler
406.10
100.00
(306.10)
5,821.91
'
Repair - machinery and equipment
2,878.49
200.00
(2,678.49)
106.54
6,419.13
3,835.00
(2,584.13)
8,938.78
Materials and supplies
'
Expendable tools
35.39
50.00
14.61
124.00
Other operating supplies
84.42
100.00
15.58
52.48
Lumber and lumber products
Paint and materials
40_06
25.00
100.00
(15.06)
100.00
painting
159.87
275.00
115.13
176.48
'
Sundry expenditures
Public address system
170.00
400.00
230.00
300.00
$ 13,091.20
$ 10,535.00
$ (2,556.20)
$ 151020428
PUBLIC HEALTH
1
Contractual services
Appropriation -
41,735.00
city
$
$.41,735.00
$ -
$ 41,735.00
75.
76.
THE CITY OF SALINA
'
Saline County,
Kansas
COMPARISON OF ACTUAL
EXPENDITURES WITH BUDGET ESTIMATES - DETAIL
Schedule 5
For The Years Ended December
31, 1973 and
1974
(Cont'd.)
'
Actual
(Over) Under
Actual
Prior
Actual
Budget
Budget
Year
GENERAL FUND (Cont'd.)
INDUSTRIAL DEVELOPMENT
Contractual services
Other professional services
$ 19,702.51
$ 20,000.00
$ 297.49
$ 20,268.28
WASTE DISPOSAL
Personal services
Salaries - regular employees
Contractual services
$ -
$ 30,060.00
$ 30,060.00
30,693.95
Telephone and telegraph
-
170.00
170.00
150.14
Insurance - equipment
-
400.00
400.00
325.00
'
Repairs - equipment
_
10,400.00
10,400.00
8,200.51
Repairs - tires and tubes
1,500.00
1,500.00
924.20
Light and power service
-
360.00
360.00
71.04
i-
12,830.00
12,830.00
9,670.89
Materials and supplies
Expendable tools
Motor vehicles - fuels and
-
50.00
50.00
49.77
lubricants
-
2,420.00
2,420.00
2,407.80
Other operating supplies
-
600.00
600.00
1,034.53
'
Motor vehicles - tires and tubes -
200.00
200.00
283.90
Sand, rock, gravel, salt and
chat
-
600.00
600.00
36.42
'
-
3,870.00
3,870.00
3,812.42
$ -
$ 46,760.00
$ 46,760.00
$ 44,177.26
76.
MM Mom M M M M M M MM M M
THE CITY OF SALINA
Saline County, Kansas
RECEIPTS, EXPENDITURES AND BALANCES - CONSTRUCTION FUND Schedule 6
For The Year Ended December 31, 1974
I v
V
Balance
Balance
1 -1 -74
Receipts
Expenditures
Transfers
12 -31 -74
Flood Control
65 -2
CP -2
$ 25,871.63
$ -
$ -
$ -
$25,871.63
Park Improvements
65 -3
CP -3
14,917.21
2,056.00
-
-
16,973.21
City - County Building
65 -4
CP -4
81,060.82
31,990.50
42,654.00
-
70,397.32
Lakewood Park
65 -5
CP -5
3,810.96
100,000.00
16,695.56
-
87,115.40
I & S Improvements
65 -6 -1
CP -6
18,413.72
-
-
-
18,413.72
I & S CRP Study
65 -6 -2
CP -6
6,070.00
-
-
-
6,070.00
I & S Fire Equipment
65 -6 -3.
CP -6
3,112.98
-
-
-
3,112.98
I & S S. P. Improvements
65 -6 -4
CP -6
5,543.95
-
-
-
5,543.95
Police Fire and Burglar Alarms
65 -7
CP -7
(1,173.62)
863.28
393.00
-
(703.34)
Sidewalk Improvements
65 -9
CP -9
(2,937.90)
-
-
2,937.90
-
Miscellaneous Street Improvements
65 -8
CP -8
(32,936.65)
580.96
2,439.11
-
(34,794.80)
Community Theatre
65 -10
CP -10
(4,100.40)
-
16,313.75
-
(20,414.15)
Water and Sanitary Sewer Extension
65 -11
CP -11
21,957.30
67,336.64
82,057.61
(7,236.33)
-
Street Improvements
65 -12
CP -12
-
13,392.78
63,873.90
-
(50,481.12)
Water - Sewer
65 -13
CP -13
-
67,671.96
135,698.85
-
(68,026.89)
Bonnie Ridge Improvement
65 -14
CP -14
-
227,960.89
199,630.60
-
28,330.29
Sanitary Sewer
65 -15
CP -15
-
594.29
-
(594.29)
-
Street and Water
65 -16
CP -16
-
134,426.50
973333.56
-
37,092.94
Sidewalks
65 -17
CP -17
-
4,553.00
14,552.28
9,999.28
-
Sanitary Sewers
65 -18
CP -18
-
12,450.00
19,925.32
-
(7,475.32)
Computer Reserve
65 -97
-
3,500.00
-
-
3,500.00
Sidewalks
65 -98
(464.96)
2,309.10
-
(12,937.18)
(11,093.04)
Bonds Issued
42,441.08
253,224.08
262,412.50
7,830.62
41,083.28
$181,586.12
$922,909.98
$953,980.04
$ -
$150,516.06
I v
V
THE CITY OF SALINA
Saline County, Kansas
WATER AND SEWAGE FUND CONSOLIDATED Schedule 7
For The Year Ended December 31, 1974
Expenditures and Encumbrances
Water supply expense
12,776.88
System
Softening and treatment expense
Operating
Sinking
Pumping expenses
Fund
Fund
Revenues
96,203.46
Water
$1,003,236.78
$
Sewage
366,817.60
Miscellaneous sales
8,258.52
Tapping service
19,374.33
Service charge - Sanitation
5,368.95
Sanitation fees
317,289.27
130,000.00
Interest on investments
80,370.00
Deposits
27,110.00
271.36
Transfer from Water - Sewage
112,474.23
210,641.36
Miscellaneous
23,577.97
Adjustment prior year encumbrances
78.30
Total Revenues
1,771,111.72
210,641.36
Expenditures and Encumbrances
Water supply expense
12,776.88
Softening and treatment expense
280,758.13
Pumping expenses
62,982.24
Distribution expense
96,203.46
- Customer accounting and collections
160,621.36
Administrative - General expense
199,577.97
Sewer treatment - Collection expense
207,025.40
Cash remitted to Sanitation Fund
321,000.00
Transfer to System Sinking Fund
210,641.36
Bond principal
130,000.00
Bond interest
80,370.00
Commission and postage
271.36
Capital expenditures
112,474.23
Sales tax
27,875,02
Customer deposit refunds
13,090.00
Inventory
5,012.52
Miscellaneous
1,218.49
Total Expenditures and Encumbrances
1_,711,257.06
210,641.36
Revenues Over (Under) Expenditures and Encumbrances
59,854.66
-
Add - Balance January 1, 1974
223,993.60
104,349.65
Balance - December 31, 1974
$ 283,848.26
$104,349.65
78.
THE CITY OF SALIVA
Saline County, Kansas
WATER AND SEWAGE FUND CONSOLIDATED
For The Year Ended December 31, 1974
Schedule 7
Plant
System
System
Reserve
Reserve
Construction
Consolidated
Fund
Fund
Fund
Total
Eliminations Totals
$
$
$
$1,003,236.78
$ $1,003,236.78
366,817.60
366,817.60
8,258.52
8,258.52
19,374.33
19,374.33
5,368.95
5,368.95
340,306.21
317,289.2
28,735.30
11,570.91
-
40,306.21 1
27,110.00
27,110.00
210,641.36
(210,641.36) -
23,577.97
23,577.97
78.30
78.30
28,735.30
11,570.91
-
2,022,059.29
210,641.36 1,811,417.93
12,776.88
12,776.88
280,758.13
280,758.13
62,982.24
62,982.24
96,203.46
96,203.46
160,621.36
160,621.36
199,577.97
199;577.97
207,025.40
207,025.40
321,000.00
321,000.00
210,641.36
210,641.36 -
130,000.00
130,000.00
80,370.00
80,370.00
271.36
271.36
112,474.23
112,474.23
27,875.02
27,875.02
13,090.00
13,090.00
5,012.52
5,012.52
1,218.49
1,218.49
-
-
-
1,921,898.42
210,641.36 1,711,257.06
28,735.30
11,570.91
-
100,160.87
100,160.87
463,426.93
182,800.96
59,893.23
1,034,464.37
1,034,464.37
$492,162.23
$194,371.87
$59,893.23
$1,134,625.24
$1,134,625.24
79.
THE CITY OF SALIVA.
Saline County, Kansas
Total General Obligation
Special Assessment
STATEMENT OF BONDS OF INDEBTEDNESS
TEMPORARY NOTES AND NO -FUND
WARRANTS
Curb, gutter,
Schedule 8
P -183
December 31, 1974
1 -59
3.375
- 4
Curb, gutter,
Date
of
Interest -
1 -60
Series
Issue
Rate
BONDS OF INDEBTEDNESS
paving
P -189
11-
1 -61
General Obligation
- 3
Off street parking
OFP -190
Flood control
FL -178
5-
5 -58
2 - 3
Flood control
FL -186
6-
1 -61
3 - 3 1/2
Flood control
FL -193
11-
1 -63
2 7/8 - 3 1/2
Library
LB -200
11-
1 -65
3.3 - 3.5
City - County Building
CB -201
11-
1 -66
3 3/4 - 5
Park
PK -203
11-
1 -66
3.80
Airport Park
G -206
12-
1 -67
4.21
Airport Park
G -209
10-
1 -68
4.21
Ash Street sewer
AS -210
12-
1 -68
5.25
Park
PK -216
4-
1 -74
4.1 - 4.2
Total General Obligation
Special Assessment
Curb, gutter,
paving
P -183
12-
1 -59
3.375
- 4
Curb, gutter,
paving
P -185
11-
1 -60
2 3/4
- 3
1/2
Curb, gutter,
paving
P -189
11-
1 -61
2 3/4
- 3
Off street parking
OFP -190
11-
1 -62
2 1/2
- 3
Curb, gutter,
paving
P -191
11-
1 -63
2 1/2
- 3
Curb, gutter,
paving
P -194
11-
1 -63
3 1/8
- 3
1/2
Curb, gutter,
paving
P -197
11-
1 -64
2 3/4
- 3
1/2
Curb, gutter,
paving
P -198
11-
1 -65
3 1/4
- 3
3/8
Curb, gutter,
paving
P -199
11-
1 -65
3.25
- 3.3
Curb, gutter,
paving
P -202
11-
1 -66
3.75
- 5
Paving
P -204
11-
1 -67
3.70
- 4.5
Paving
P -205
11-
1 -67
2.70
- 4.5
Curb, gutter,
paving
P -207
11-
1 -68
4 1/4
Curb, gutter,
paving
P -208
11-
1 -68
3.90
Paving
P -211
12-
1 -68
5.25
Paving
P -212
4-
1 -70
5 1/4
- 6
Paving
P -213
12-
1 -70
4.5 -
4.7
Paving
P -214
12-
1 -71
3 1/2
- 3
5/8
Paving
P -215
1-
1 -74
4.10 -
4.75
Total Special Assessment
TEMPORARY NOTES
Waterworks and Sewer 4 -23 -73
Sewer 11 -18 -74
Sewer 11 -18 -74
Total Temporary Notes
REVENUE BOND
Water and Sewer 7- 1 -61 3 1/2 - 5
Total
M
Amount
Issued
$ 666,000.00
1,132,000.00
260,000.00
675,000.00
1,100,000.00
150,000.00
75,000.00
75,000.00
131,385.17
100,000.00
4,364,385.17
402,737.72
551,385.64
605,942.89
1,375,365.60
456,283.76
986,218.15
630,000.00
265,000.00
360,000.00
340,000.00
155,000.00
325,000.00
58,267.56
376,222.70
170,813.64
79,481.71
147,101.81
245,861.00
250,736.00
7,781,418.18
247,592.60
206,255.14
119,008.00
572,855.74
3,600,000.00
$16,318,659.09
THE CITY OF SALINA
Saline County, Kansas
STATEMENT OF BONDS OF INDEBTEDNESS,
TEMPORARY NOTES AND NO -FUND WARRANTS
December 31, 1974
Outstanding
1 -1 -74
$ 165,000.00
455,000.00
143,000.00
430,000.00
770,000.00
60,000.00
62,000.00
62,000.00
92,000.00
2,239,000.00
140,000.00
216,000.00
270,000.00
618,000.00
203,000.00
541,000.00
120,000.00
160,000.00
105,000.00
130,000.00
105,000.00
150,000.00
46,000.00
220,000.00
125,000.00
68,000.00
120,000.00
225,000.00
3_,562,000.00
247,592.60
247,592.60
2,225,000.00
$8,2732592.60
1974
Issued Payments
100,000.00
100,000.00
250,736.00
250,736.00
206,255.14
119,008.00
325,263.14
$675,999.14
$ 33,000.00
55,000.00
13,000.00
35,000.00
55,000.00
15,000.00
3,000.00
3,000.00
13,000.00
225,000.00
20,000.00
27,000.00
30,000.00
68,000.00
23,000.00
51,000.00
60,000.00
15,000.00
35,000.00
35,000.00
10,000.00
30,000.00
3,000.00
40,000.00
15,000.00
4,000.00
15,000.00
25,000.00
506,000.00
247,592.60
247,592.60
130,000.00
$1,108,592.60
Schedule 8
Outstanding
12 -31 -74
$ 132,000.00
400,000.00
130,000.00
395,000.00
715,000.00
45,000.00
59,000.00
59,000.00
79,000.00
100,000.00
2,114,000.00
120,000.00
189,000.00
240,000.00
550,000.00
180,000.00
490,000.00
60,000.00
145,000.00
70,000.00
95,000.00
95,000.00
120,000.00
43', 000.00
180,000.00
110,000.00
64,000.00
105,000.00
200,000.00
250,736.00
3,306,736.00
206,255.14
119,008.00
325,263.14
2,095,000.00
$7,840,999.14
81.
THE CITY OF SALINA
Saline County, Kansas
Total $2,778.82
82.
RECONCILIATION OF FISCAL
AGENCY
BALANCE
Schedule 9
December 31,
1974
Fiscal
Agency Balance,
December
31, 1974
$2,778.82
Bond
Coupon
Bond
Amount
Series
Number
Number
Details
per Books
Series
P -194
18
935 -940
5
@
$15.63
$ 78.15
Series
FL -178
31
622 -627
6
@
15.00
90.00
Series
P -189
24
563
1
@
17.50
17.50
Series
FL -193
21
243
1
@
15.62
15.62
Series
P -194
21
896
1
@
15.62
15.62
Series
FL -178
32
538
1
@
15.00
15.00
Series
FL -178
32
622 -627
6
@
15.00
90.00
Series
FL -186
26
798 -802
5
@
16.25
81.25
Series
P -189
26
516 -520
5
@
17.50
87.50
Series
P -189
26
563
1
@
17.50
17.50
Series
OFP -190
24
932 -935
4
@
13.75
55.00
Series
OFP -190
24
1109 -1112
4
@
15.00
60.00
Series
OFP -190
24
1172
1
@
15.00
15.00
Series
P -191
24
374
1
@
15.00
15.00
Series
P -191
24
397 -401
5
@
15.00
75.00
Series
P -191
24
408 -412
5
@
15.00
75.00
Series
P -191
24
435 -444
10
@
15.00
150.00
Series
FL -193
22
242 -246
5
@
15.63
78.14
Series
P -194
22
896
1
@
15.63
15.63
Series
P -198
18
52 -53
2
@
84.37
168.74
Series
LB -200
18
130
1
@
84.37
84.37
Series
CB -201
16
163
1
@
95.00
95.00
Series
G -206
13
64 -73
10
@
21.25
212.50
Series
P -212
9
40 -43
4
@
27.50
110.00
Series
P -212
9
52 -55
4
@
27.50
110.00
Series
P -212
9
56 -79
24
@
30.00
720.00
Series
P -213
9
103 -112
10
@
23.13
231.30
Total $2,778.82
82.
City Building, Equipment, Etc.
90% co- insurance
Owners', Landlords' and Tenants'
Liability
Kenwood Park Grandstand
Salina Community Theatre
Lakewood Park Boat
Concession and Lodge
Memorial Hall
Landfill
Depositor's Forgery Bond
Money and Securities Policy
General Liability
Water and Sewage Department
Golf Course
Police Department Camera Equipment
Boiler and Machinery Policy
Vehicle Insurance Policy
Automobile Insurance
Workmen's Compensation - Employers
Liability
Water and Sewage Department
All Departments except Water
and Sewage, Fire Department
and Civil Defense
THE CITY OF SALINA
Saline County, Kansas
INSURANCE COVERAGE
December 31, 1974
Type of Coverage
Fire and lightning
Extended coverage, vandalism
and malicious mischief $
Bodily injury /property damage
Bodily injury /property damage
Bodily injury /property damage
Bodily injury
Bodily injury /property damage
City of Salina including
Water - Sewage
Inside
Money and securities
Checks other than payroll
Outside
Money and securities
Checks other than payroll
Bodily injury
Property damage
Scheduled property floater
Scheduled policy
Comprehensive
Medical payments
Uninsured motorists
Physical damage
Employers liability
Workmen's Compensation
Employers liability
Workmen's Compensation
Schedule 10
Amount
3,935,000.00
300/50,000.00
300/50,000.00
300/50,000.00
300/250,000.00
300/50,000.00
10,000.00
15,000.00
10,000.00
15,000.00
10,000.00
300/300,000.00
50/50,000.00
205.00
275,000.00
100/300/50,000.00
2,000.00
15/30,000.00
60/180,000.00
100,000.00
Legal Limit
100,000.00
Legal Limit
83.
1
I
'
t
.
t
I
t
t
THE CITY OF SALINA
Saline County, Kansas
FIDELITY BONDS
Schedule 11
December 31,
1974
Effective
Expiration
Name
Title
Date
Date
Amount
Norris P. Olson
Donald L. Harrison
City
City
Manager
Clerk and Director
5- 1 -74
5- 1 -75
$ 5,000.00
of
Finances
2-20-74
2 20 75
5,000.00
Melvin E. Abbott
City
Treasurer
3 -21 -74
3 -21 -75
50,000.00
'
Gene Penland
Municipal Court Judge
5- 1 -74
5- 1 -75
1,000.00
Robert C. Caldwell
City
Commissioner
4 -16 -73
4 -16 -77
10,000.00
Norma G. Cooper
City
Commissioner
4 -16 -71
4 -16 -75
10,000.00
Mike Losik, Jr.
City
Commissioner
4 -16 -71
4 -16 -75
10,000.00
William Usher
City
Commissioner
4 -16 -73
4 -16 -75
10,000.00
Jack Weisgerber
City
Commissioner
4 -16 -73
4 -16 -77
10,000.00
Blanket Bond
Public Employees
6- 1 -74
6- 1 -75
10,000.00
tHonesty
t
t
t
.
t
'
84.
THE CITY OF SALINA
Saline County, Kansas
STATEMENT OF INVESTMENTS BY FUNDS
December 31, 1974
FUNDS:
Parking Meter
Sanitation
Street Machinery
Cemetery Endowment
Mausoleum Endowment
Firemen's Pension
Policemen's Pension
Federal Revenue Sharing
Water and Sewage
Bond Reserve
System Reserve
TOTAL
DETAIL OF INVESTMENTS:
Certificates of Deposit - First National Bank
and Trust Company
9320, dated 2 -1 -74, 7 1/2 %, 1 year
9980, dated 10 -2 -74, 7 %, 1 year
9981, dated 10 -2 -74, 7 %, 1 year
10564, dated 10- 11 -74, 6.698 %, 90 days
Certificate of Deposit - Planters State Bank
4695, dated 1- 29 -74, 7 %, 1 year
Certificate of Deposit - National Bank of America
714, dated 10- 11 -74, 6.698 %, 90 days
Savings Account - Homestead Savings and Loan
47651 -M, 5.25%
Savings Account - Security Savings and Loan
6091, 5.25%
Savings Account - Colonial Savings and Loan
31526, 5.25 %,
TOTAL
$491,600.00
194,100.00
Schedule 12
Cost
$ 13,000.00
30,000.00
17,000.00
21,000.00
16,000.00
94,304.10
79,305.00
217,313.00
685,700.00
$1,173,622.10
$350,000.00
151,100.00
221,600.00
115,958.00 $ 838,658.00
173,609.10
101,355.00
20,000.00
20,000.00
20,000.00
$1,173,622.10
85.
COVERAGE PROVIDED:
F.D.I.C.
Security pledged
Total
Securing:
Bank Statement and Sav-
ings Account Balances
Certificates of Deposit
Total
Unsecured
I 00
rn
THE CITY OF SALINA
Saline County, Kansas
COMPARISON OF DEPOSITORY SECURITY WITH BALANCES ON DEPOSIT
December 31, 1974
First National First State
Bank and Bank and
Trust Trust
Company Company
$ 140,000.00 $ 40,000.00
1,062,000.00 345,000.00
1,202,000.00 385,000.00
617,654.33 210,879.22
838,658.00 -
1,456,312.33 210 83 79.22
$ (254,312.33) $ -
National
Bank of
America
$140,000.00
823,000.00
963,000.00
653,831.34
101,355.00
755,186.34
Planters
State
Bank
$ 140,000.00
980,000.00
1,120,000.00
557,674.73
173 ,609.10
731,283.83
Homestead
Savings
and Loan
Association
$40,000.00
40,000.00
20,000.00
20,000.00
Security
Savings
and Loan
Association
$40,000.00
40,000.00
20,000.00
20,000.00
Schedule 13
Colonial
Savings
and Loan
Association
$40,000.00
40,000.00
20,000_00 '
20,000.00
$ -
I
i�
THE CITY OF
SALINA
'
Saline County,
Kansas
I
MUNICIPAL COURT
'
SUMMARY OF ASSESSMENTS
DISBURSEMENTS
AND UNCOLLECTED
CASE BALANCE
Schedule 14
December 31,
1974
II'
Uncollected Case
Balance,
January 1, 1974
$__19,266.00
Assessments
Fines assessed
in 1974
137,184.34
Court costs assessed
in
1974
7,050.00
'
Parking violations
assessed
in 1974
26,673.55
Reinstated
a
692.00
Total Assessments
t
171,599.89
Beginning g Bala �ce
and Assessments
190,865.89
-
'
Disbursements
Fines suspended
Fines worked
out
3,841.00
Fines dismissed
2,156.00
'
Cash collected
5,704.00
165,521.39
Total Disbursements
'
177,222.39
Uncollected Case
Balance,
December 31, 1974
$ 13,643.50
1
II
87.
THE CITY OF SALINA
'
Saline County, Kansas
'
WATER AND SEWAGE FUND
i
i
I
ICI
FINANCIAL STATEMENTS
December 31, 1974
III
II
WOODS & DURHAM— C, � r'd y�na
�ua��c . ✓���u, :fa,if,, %% �ay Y.fr:
'I.u/
605 W. NORTH STREET
P. O. BOX 1324
TELEPHONE - AREA 913, TAVLAR5 -5494
SALINA, KANSAS, 67401
1
1
The City Commission
The City of Salina
Salina, Kansas
88.
We have examined
the City Salina,
the financial statements of the Water and Sewage Fund of
of
Our examination
Kansas, for the years ended December 31, 1973 and 1974.
was
standards and
made in accordance with generally accepted auditing
the Minimum Standard Audit Program approved by
Municipal Acc
the State
unting Board March 28, 1969, and accordingly included
tests of the
considered
such
ccounting records and such other auditing procedures as we
ne
essary in the circumstances.
We did not verify
The City does
the inventory and fixed assets at December 31, 1973.
assets of the
not record depreciation on the plant, property and equipment
Water and Sewage Fund and
with generally
this practice is not in accordance
accepted accounting principles.
IBecause
we did
cember 31, 1973,
not verify the inventory and fixed assets under date of De-
ation for the
and because of the omission of the recording of depreci-
able to express
years ended December 31, 1973 and 1974 and prior we are un-
an opinion on the fairness of the financial
the Water and
1974
statements of
3ewage Fund of the City of Salina at December 31, 1973 and
or the re
for the
ults of its operations or changes in financial position
years
statements pre
hen ended. Further, in our opinion, the aforementioned
ent fairly the
Water and Sewa
cash and unencumbered cash balances of the
a Fund
and their revenues
of the City of Salina, Kansas, at December 31, 1974,
and expenditures for
I
with the cash basis
the year then ended, in conformity
and budget laws of the State of Kansas
basis consistent
applied on a
with that of the preceding
year.
WOODS & DURHAM %
June 5, 1975
Certified Public Accountant in Charge
of and Actively Engaged on this Audit.
88.
THE CITY OF SALINA
Saline County, Kansas
WATER AND SEWAGE FUND
COMPARATIVE BALANCE SHEET
CURRENT ASSETS
Petty cash
Cash in banks
Water and sewage treasurer
Water and sewage treasurer -
operating account
Accounts receivable, - customers
Inventories
Operating stores
Meter parts
TOTAL CURRENT ASSETS
i
RESTRICTED ASSETS
Cash in banks (funded reserves)
Bond and interest'
Bond reserve
Depreciation and emergency
Combined water and sewage system
extension and b nd retirement
Investments (fundedlreserves)
Bond reserve
Depreciation and mergency
Combined water an sewage system
extension and bond retirement
TOTAL RESTRICTEDIIASSETS
PLANT AND PROPERTY
Furniture and fixtures
Plants, mains, equipment and other
property
TOTAL PLANT AND PROPERTY
TOTAL ASSETSi
89.
ASSETS
Exhibit "A"
December 31,
1974 1973
$ 1,500.00
273,384.71
81,840.74
87,972.37
79,090.87
11,810.96
535,599.65
104,349.65
562.23
°271.87
59,893.23
491,600.00
194,100.00
850,776.98
87,460.68
9,447,355.93
9,534,816.61
$10,921,193.24
$ 1,500.00
213,992.65
77,170.48
78,746.10
72,409.78
13,479.53
457,298.54
104,349.65
526.93
700.96
59,893.23
462,900.00
182,100.00
810,470.77
82,210.65
9,340,131.73
9,422,342.38
$1026902111.69
THE CITY OF SALINA
Saline County, Kansas
WATER AND SEWAGE FUND
COMPARATIVE BALANCE SHEET
Exhibit "A"
December 31,
1974 1973
LIABILITIES, RESERVES AND RETAINED EARNINGS
CURRENT LIABILITIES
Accounts payable
Customers' meter deposits
Due to sanitation department
Revenue bonds - (,current portion
Reserve for auditing
TOTAL CURRENTi,LIABILITIES
LONG--TERM- INDEBTED ESS
Combined water a d sewage system
revenue bonds,,Series 1961
RESERVES
Bond and interest reserve
Bond reserve
Depreciation and emergency reserve
Extension and bond retirement reserve
i
TOTAL RESERVES
RETAINED EARNINGS
I
TOTAL LIABILITIES, RESERVES
AND RETAINED EARNINGS
$ 68,983.91
46,035.00
243.28
135,000.00
3,650.00
253,912.19
1,960,000.00
104,349.65
492,162.23
194,371.87
59,893.23
850,776.98
7,856,504.07
$10,921,193.24
$ 64,715.52
32,015.00
3,954.01
130,000.00
230,684.53
2,095,000.00
104,349.65
463,426.93
182,800.96
59,893.23
810,470.77
7,553,956.39
$10,690,111.69
r
THE CITY OF SALINA
Saline County, Kansas
WATER AND SEWAGE FUND
COMPARATIVE STATEMENT OF REVENUE AND EXPENSE Exhibit "B"
REVENUE
Water revenue
Sewage
Miscellaneous income
Tapping service and frontage
Service charge - Sanitation Department
TOTAL REVENUEI
OPERATING EXPENSESI
OTHER EXPENSES
Interest paid on
NET INCOME
revenue bonds
December 31,
1974 1973
$1,003,236.78
366,817.60
8,258.52
19,374.33
5,368.95
1,403,056.18
1,019,945.44
383,110.74
80,641.36
$_ 302,469.38
$ 965,012.73
390,624.31
2,086.08
6,810.33
3,275.64
1,367,809.09
856,153.29
511,655.80
84,702.65
$_ 426,953.15
91.
THE CITY OF SALINA
Saline County, Kansas
WATER AND SEWAGE FUND
STATEMENT OF CHANGE IN RETAINED EARNINGS
BEGINNING BALANCE
Add
Net income
Adjustment for p for encumbrances
Capital expenditures from Bond
Retirement and Extension Reserve
Payment of bond principal and interest
from Bond and nterest Reserve
Deduct
Transfer to Bondland Interest Reserve
ENDING BALANCE
Exhibit "C"
December 31,
1974 1973
$7,553,956.39 $7,126,967.53
302,469.38
78.30
210,641.36
8,067,145.43
210,641.36
$7,8561504.07
426,953.15
35.71
209,702.65
7,763,659.04
209,702.65
$7,553,956.39
92-1
THE CITY OF SALINA
Saline County, Kansas
WATER AND SEWAGE FUND
STATM NT OF CHANGE IN FINANCIAL POSITION
For The Year Ended December 31, 1974
SOURCE OF FUNDS
Operations
Net income for the year
Items not re uiring current outlay of
of funds - depreciation
Adjustment tc prior years encumbrances
Increase in Res
Cash
Investments
TOTAL
tricted Funds Assets
APPLICATION OF FUMS
Additions to utility plant in service
Payment on long -term debt
Increase in restricted funds
Increase in wor ing capital
TOTAL
NET INCREASE IN WORKING CAPITAL
Cash I
Accounts receiv$ble
Inventories
Accounts payable
Customer meter deposits
Due to other funds
Revenue bonds payable - current portion
Other accruals
I
INCREASE IN WORKING CAPITAL
78.30
$ (393.79)
40,700.00
Exhibit "D"
$302,469.38
78.30
302,547.68
40,306.21
$342,853.89
$112,474.23
135,000.00
40,306.21
55,073.45
$342,853.89
$ 64,062.32
9,226.27
5,012.52
(4,268.39)
(14,020.00)
3,710.73
(5,000.00)
(3,650.00)
$ 55 073.45
93.
1
� I
1
NOTE 1 -
THE CITY OF SALIM
Saline County, Kansas
WATER AND SEWAGE FUND
NOTES TO FINANCIAL STATEMENTS Exhibit "E"
For The Year Ended December 31, 1974
OF SIGNIFICANT ACCOUNTING POLICIES
BASIS OF ACCOUNTING
The accrual basis of accounting is followed, with minor exceptions,
by the enterprise funds while all other funds utilize the modified
accn al basis of accounting. Modifications in such method from the
accrial basis follow:
1. RIE
a.
b.
2. E
al.
b'�
c
d�
INVES .
Inves �
anues are recorded as received in cash except for
Revenues susceptible to accrual
Material revenues that are not received at the normal
time of receipt.
:nditures are recorded on an accrual basis except for
Disbursements for inventory type items which may be
considered expenditures at the time of purchase or at
the time the items are used
Prepaid expenses which normally are not recorded
Interest on long -term debt which should normally be
an expenditure where due
The encumbrance method of accounting which may be
adopted as an additional modification.
is are stated at cost.
ACCUU S RECEIVABLE
Accounts receivable are stated net of actual write -offs. The ac-
count considered uncollectible during each accounting period are
elimi ated from accounts receivable through the direct write -off
metho .
Inven ories held by the Water and Sewage Fund are priced at cost.
rLruvt r1WrM-,f1 EqUIPMENT - ENTERPRISE FUNDS
Plant, property and equipment of the Enterprise Funds is stated at
market value for insurance purposes and no provision has been made
for depreciation.
NOTE 2 - LONG -TIERM DEBT
The long -term debt of the Water and Sewage Fund is shown in detail
on Schedule 8 under supplemental information.
94. 1
� I
F
THE CITY OF SALINA
Saline County, Kansas
WATER AND SEWAGE FUND
COMPARATIVE OPERATING EXPENSES STATEMENT Schedule 1
WATER SUPPLY EXPSES
Maintenance ell pumps and equipment
Well power
Well house signals
River intake p°�ower
Maintenance = building and grounds
Maintenance Ever basin
SOFTENING AND TREATMENT EXPENSES
Supervision
Salaries
Electric power
Gas service
Building operating supplies
Chemicals
Maintenance - equipment
Maintenance - buildings
Electricity - c Icium plant
Gas - calcium p ant
Supplies - talc um plant
PUMPING EXPENSES
Supervision
Salaries
Electric power
Gas service
Lubricants
Building operating supplies
Maintenance - electrical equipment and
PUMPS
Maintenance - station building and grounds
Wearing apparel'
December 31
1974 1973
$ 131.98
6,938.37
2,297.39
1,178.22
22.90
2,208.02
12,776.88
32,065.20
47,449.30
16,191.91
3,851.75
76.48
147,500.96
13,425.52
3,801.61
3,657.44
9,065.03
3,672.93
280,758.13
15,852.73
36,622.35
7,494.60
352.08
108.00
545.15
433.73
131.61
1,441.99
62,982.24
$ 455.54
3,391.53
2,304.10
2,186.96
110.32
1,772.22
10,220.67
23,099.50
43,438.97
15,214.76
2,373.77
39.95
102,467.40
6,723.76
343.23
2,808.96
5,949.90
1,549.48
204,009.68
14,818.89
29,075.92
7,046.72
351.17
105.70
756.50
90.84
247.89
52,493.63
95. 1
C
I I
� I
DISTRIBUTION EX
Supervision
Salaries
Meter mainten
Meter mainten
Vehicle and e
Tapping suppl
Maintenance -
Maintenance -
Maintenance -
Maintenance -
Miscellaneous
THE CITY OF SALINA
Saline County, Kansas
WATER AND SEWAGE FUND
COMPARATIVE OPERATING EXPENSES STATEMENT Schedule 1
(Cont'd.)
ce salaries
ce supplies
ipment expense
s
istribution mains
torage tanks
eservoirs
ydrants
aterials and labor
CUSTOMERS' ACCOUNTING AND COLLECTION
EXPENSES
Office salaried
Servicemen and neter readers salaries
Servicemen and neter readers supplies
Collection stations
Maintenance - office equipment
Office supplies]
Vehicle expense'I
Postage
Lease data proc4ssing equipment
Wearing appareli
December 31,
1974 1973
$ 14,260.15
44,654.84
8,094.27
1,306.99
7,837.16
6,906.84
8,554.10
840.04
1,311.51
2,437.56
96,203.46
61,493.46
57,403.96
854.52
1,852.10
2,176.90
4,213.92
5,123.60
15,970.27
11,353.72
178.91
160,621.36
15,840.80
7,338.04
3,964.57
1,682.92
2,384.00
26,168.79
7,213.05
1,331.84
$ 8,517.22
38,123.36
13,338.83
3,576.64
5,167.23
5,429.32
7,967.63
17,982.89
1,642.90
1,869.64
103,615.66
51,659.33
49,031.59
521.90
1,806.70
2,357.53
4,564.00
4,247.87
13,880_04
128,068.96
14,358.00
5,869.25
3,723.78
321.10
681.38
21,656.20
7,516.03
704.69
96. 1
ADMINISTRATIVE ANP GENERAL EXPENSES
Supervision
Salaries
Telephone expen e
Office supplies)I
Special enginee�ting
'
Social security
Insurance
Sales tax
December 31,
1974 1973
$ 14,260.15
44,654.84
8,094.27
1,306.99
7,837.16
6,906.84
8,554.10
840.04
1,311.51
2,437.56
96,203.46
61,493.46
57,403.96
854.52
1,852.10
2,176.90
4,213.92
5,123.60
15,970.27
11,353.72
178.91
160,621.36
15,840.80
7,338.04
3,964.57
1,682.92
2,384.00
26,168.79
7,213.05
1,331.84
$ 8,517.22
38,123.36
13,338.83
3,576.64
5,167.23
5,429.32
7,967.63
17,982.89
1,642.90
1,869.64
103,615.66
51,659.33
49,031.59
521.90
1,806.70
2,357.53
4,564.00
4,247.87
13,880_04
128,068.96
14,358.00
5,869.25
3,723.78
321.10
681.38
21,656.20
7,516.03
704.69
96. 1
THE CITY OF SALINA
Saline County, Kansas
WATER AND SEWAGE FUND
COMPARATIVE OPERATING EXPENSES STATEMENT Schedule 1
(Cont'd.)
ADMINISTRATIVE AND GENERAL EXPENSES (Cont'd.)
Property taxes
Accounts charged off
Long and short cash
Employees' retirement
Accident insurance
Auditing expense
Contracting service
Organizational dues and memberships
Office maintenance and utilities
Service perform d - other departments
Car mileage and travel expenses
SEWAGE TREATMENT *ND COLLECTION EXPENSES
Supervision
Salaries
Electric power
Gas service
Plant operating supplies
Maintenance - equipment
Maintenance - buildings and grounds
Maintenance - pumping stations
Maintenance - sanitary sewers
Vehicle expense',
Wearing apparel!,
TOTAL OPERATING EXPENSES
December 31,
1974 1973
$ 40,000.00
2,107.20
20.61
26,607.97
21,975.93
7,700.00
7,277.13
570.42
6,900.00
18,265.00
2,229.70
199,577.97
28,988.40
104,667.11
28,714.47
4,276.54
1,284.79
13,654.21
1,773.43
8,305.23
2,380.23
12,648.99
332.00
207,025.40
$110192945.44
$ 35,000.00
408.48
80.84
20,423.04
19,666.35
3,550.00
1,612.25
918.72
6,900.00
16,650.00
1,202.17
161,242.28
25,278.58
84,389.03
27,738.67
4,406.58
995.77
13,204.54
9,065.41
10,010.91
10,415.65
10,997.27
196,502.41
$8562153.29
97, 1
� I
Fj
THE CITY OF SALINA
Saline County, Kansas
WATER AND SEWAGE FUND
December 31, 1974
Reserve Balances, January 1, 1974
Add
Transfers to resery s - 1974
Interest on investor nts
Deduct
Bond principal and interest - 1974
Reserve Balances, December 31, 1974
Reserve Requirements, December 31, 1974
Bond and Interest Reserve
Bond principal - 5/12 of principal
due August 1, 1972 - $135,000.00
Bond interest - 5/6 of interest
due February 1, ,1975 - $37,910.00
Bond Reserve
Depreciation and Emergency Reserve
Total Reserve Requirements
' Excess Actual Reserve alances
over Reserve Require ents
Rate Requirement - perlOrdinance
Debt Service - 1974
' 135% of Debt Servicell!
Net Income before Interest Deduction
Income Excess
Schedule 2
Depreciation
Extension
Bond and and
and Bond
Interest Bond Emergency
Retirement
Reserve Reserve Reserve
Reserve
$104,349.65 $463,426.93 $182,800.96 $ 59,893.23
210,641.36
- 28,735.30 11,570.91
314,991.01 492,162.23 194,371.87
210,641.36 -
104,349.65 492,162.23
56,250.00
31,591.67
300,000.00
87,841.67 300,000.00
194,371.87
130,000.00
130,000.00
59,893.23
59,893.23
$ 16,507.98 $192,162.23 $_64,371.87 $_59,893.23
$210,641.36
$284,365.84
$383,110.74
$ 98,744.90
98.
Fj
Fill
t
THE CITY OF SALINA
Saline County, Kansas
WATER AND SEWAGE FUND
COMPARATIVE PLANT AND PROPERTY STATEMENT
FURNITURE AND FIXTURES
PLANT, MAINS, EQUIPMENT AND OTHER
PROPERTY
Distribution
Manholes
Cast iron mains
Hydrants
Valves
Stand pipe
Sunset stand piple
Meters
Water Supply
Real estate
Pump houses
Wells
Well pumps
Flow lines
' Pumping Stations
Real estate
Improvements
Pump house
' Reservoirs
Pumps
Venture meters
Suction lines
Water softener equipment
River intake pumpl, and water
' treatment - basin
Gypsum Hill water tower
High service pumpl' and appurtenance
Water supply improvements
' Underground reservoir
Land - underground reservoir basins
December 31
1974 1973
$ 87,460.68
55,168.02
1,915,870.28
185,680.28
227,039.57
60,914.36
101,303.31
394,953.11
2,940,928.93
5,347.50
22,000.47
203,576.90
35,975.37
47,824.04
314,724.28
16,532.86
3,580.40
18,976.15
28,545.49
36,601.41
6,185.44
15,186.88
1,105,051.95
256,232.45
124,802.70
36,654.09
16,190.07
183,638.82
21,626.19
1,869,804.90
$_ 82,210.65
55,168.02
1,922,203.76
175,639.16
226,262.95
60,914.36
101,303.31
373,592.62
2,915,084.18
5,347.50
22,000.47
203,576.90
35,975.37
47,824.04
314,724.28
16,532.86
3,580.40
18,976.15
28,545.49
36,601.41
6,185.44
15,186.88
1,103,021.72
251,180.45
124,802.70
36,654.09
16,190.07
183,638.82
21,626.19
1,862,722.67
Schedule 3
Increase
or
(Decrease)
$_ 5 , 250.03
(6,333.48)
10,041.12
776.62
21,360.49
25,844.75
2,030.23
5,052_00
7,082.23
99. 1
THE CITY OF SALINA
Saline County, Kansas
WATER AND SEWAGE FUND
COMPARATIVE PLANT AND PROPERTY STATEMENT
PLAN'!', MAINS, EQUIPMENT AND OTHER
PROPERTY (Cont'd.)
General Equipment,
Trucks and compressors
Laboratory equi�ment
Storage building
Chlorinator equipment
Water office improvements
Sewage Plant
Sewage plant and equipment
Sewage lines
Expenditures from Water and Sewage
Revenue Bond P�oceeds
Sewage plant improvements
Sewage truck lines
Addition to softening and treatment
plant
Key Acres water ower
Miscellaneous
' TOTAL PLANT, MANS, EQUIPMENT
AND OTHER PROPERTY
' TOTAL PLANT AND PROPERTY
December 31,
1974 1973
$ 165,593.33
14,622.45
13,072.04
17,032.73
8,500.59
218,821.14
600,000.00
300,823.75
900,823.75
817,615.01
542,913.63
494,219.18
123,457.85
1,224,047.26
3,202,252.93
9,447,355.93
$9,534,816.61,
$ 141,918.84
14,622.45
13,072.04
16,311.34
8,500.59
194,425.26
600,000.00
300,823.75
900,823.75
812,916.26
542,913.63
494,219.18
123,457.85
1,178,844.67
3,152,351.59
9,340,131.73
$9,422,342.38
Schedule 3
(Cont'd.)
Increase
or
(Decrease)
$ 23,674.49
721.39
_24,395.88
4,698.75
45,202.59
49,901.34
107,224.20
$112,474.23
100.'
STATE OF KANSAS
AUDITOR'S QUESTIONNAIRE
City of Salina Kansas
PnEpAixn BY
AUDITOR OF STATE
May, 1971
It is requested that the following questions, together with specific answers, be filed with the Auditor of State as a part of
each city audit report. If the auditor finds it necessary to qualify his "yes" or "no" answers, he shall make appropriate comment.
t
1. Were all statutory violations discovered cited in the audit report?
Yes
2. Did the county attorney's copy of the audit report include the audit questionnaire ?.
Yes
' 3. Will the working papers for this report be accessible, for a reasonable length of time, for investigation upon
i1
� I
direction of the State Municipal Accounting Board? Yes
4. If the author's statement is qualified, was full disclosure of cause cited in the audit report?
5. Were audit adjustments placed of record during the course of the examination? None
6. Was all cash on hand accounted for as required by Regulation I -12 of the Audit Program ?.
7. Was all cash in banks accounted for as required by Regulation I -14 of the Audit Program ?.
8. Was all revenue accounted for as required by Regulation I -17 of the Audit Program?
9. Were all expenditures accounted for as required by Regulation I -18 of the Audit Program ?.
10. Was all income from investments accounted for and credited to proper funds? Ye
Yes
Yes
Yes
Yes
Yes
11. Were confirmations obtained covering federal and state grants, subsidies, and apportionments? Yes
12. List all boards, commissions, departments, or subdivisions of City not audited, giving reasons for their omis-
sion. Firemen's Relief Association, Municipal Band Board, The Saline County-City-
Building Authority, Joint City- County Board of Health, Salina Airport
Authori
13. Did you develop a reconcilement of reported collections with credits to customers' accounts? Yes
14. Approximately what percentage of charges to customers' accounts were test - checked by re- computation of
billings from service rates applied to quantities as shown by the original meter reading slip? 67°
15. Were fees collected by the city librarian deposited with the treasurer of the library board?
16. Were all expenditures for the library made on order of the library board? N/A
N/A
17. Were funds of the firemen's relief association invested or disbursed for authorized purposes ? - N/A
18. Were all disbursements from the band fund made in accordance with the terms of a written contract with the
band? Yes
STATE OF KANSAS
I CITY AUDIT QUESTIONNAIRE
City of Salina Kansas
tFIwAmm BY
AUDITOR OF STATE
May, 1971
[7
It is requested that the following questions, together with their answers, be filed with the Auditor of State
as a part of each report upon audits of cities. At the option of the auditor, these questions and answers may be
included with copies of audit reports filed with the governing body and county attorney.
In either case, if the answer to any question indicates a statutory violation or improper accounting procedure,
the matter should be fully... discussed in the text of the audit report. If proper answer to any question cannot be
' made in 'a few words, or if discussion or explanation seems desirable, please include such comments in text of re-
port and insert reference to page number in questionnaire answer blank.
i
( This form may be incorporated into the report or the questions and answers typed in the accountant's report. If typed,
questions not applicable to a particular city may be omitted and the words "not applicable" inserted after the question number.)
GENERAL
1. Were all inter -fund transactions made upon statutory authority? Yes
2. Do the minutes contain adequate record of the proceedings of the governing body? Yes
3. Were the minutes properly approved by the governing body? Yes
4. Were the directives of the governing body performed? Yes
5. Were depositories designated for all city officials receiving public moneys? Yes
6. Were all public moneys deposited in designated depositories? Yes
7. Are bank deposits of all city officials adequately secured?
Yes
8. Did the governing body approve all collateral security and personal bonds furnished to secure deposits?
Yes
9. Are fidelity bonds and insurance policies properly filed? Yes
10. Were all investments Made in accordance with statutory provisions?
Yes
11. Were the proceeds from City obligations expended for authorized purposes? Yes
12. Were sinking or reserve funds created and used in accordance with statutory provisions? Yes
13. Were claims itemized, internally audited and approved as provided by law ?.
14. Did the governing body pass appropriation ordinances? Yes
Yes
15.
Were expenditures from any City funds made in violation of the budget law? No
f16.
Were expenditures from any City funds made in violation of the cash basis law? No
17.
Was there an inventory of public personal property on file? Yes
18.
Are there lease - rental of extended contracts in force? No
1
19.
List officers or employees who received compensation in excess of legal authorization. ( List shall include
amounts received for personal services or unauthorized mileage.) None
20.
List officers who maintained an unauthorized petty cash fund. None
21. List officers who made miscellaneous purchases or allowances from current collections. None
22. List officers who failed to furnish required surety bond. None
CITY CLERK
23. List required forms which are not being properly used. None
24. Did Clerk maintain a fund ledger? Yes
25. Did Clerk maintain an adequate record of fund encumbrances for all City funds? Yes
26. Did Clerk maintain budget appropriation accounts? Yes
27. Did Clerk reconcile fiscal agency balance with outstanding matured bonds and coupons? Yes
28. Were all unpaid special assessments certified to the County Clerk to be placed on the tax roll? -
29. Did banks furnish Clerk monthly statements of daily balances? Yes
CITY TREASURER
30. List required forms which are not being properly used. None
31. Did the Treasurer make disbursements of City funds without ro erl signed warrants or
P P Y g warrant checks?
No
32. Did the City Treasurer maintain records independently of those maintained by the City Clerk? Yes
' 33. Were there frequent reconciliations between the City Treasurer and the City Clerk? Yes
34. Did the Treasurer maintain a chronological record of collateral securities pledged to secure deposits? Yes
35. Did the City Treasurer pay over to Library Treasurer all funds collected, within budget appropriation, for
the maintenance of such public library? Yes
36. Did the City Treasurer publish quarterly reports as required by statute? Yes
33. 9919.9 - 20.79.79
I I
I I
UTILITIES
37. What Utilities were owned or operated by the City? Water and Sewage Department
' 38. List required utility forms which are not being properly used. None
I I
39. Were operations of the Utilities budgeted? Yes
40. Were transfers of utility surpluses anticipated in the current budget? Y
41. Were there utility revenue bonds outstanding? Yes
42. Were utility fund transfers made in compliance with statutory provisions? Yes
43. Was petty cash fund confined to statutory use ?.
' 44. Were charges for utility services in accordance with rates fixed by ordinance? Yes
45. Was a customers' control account properly maintained? Yes
' 46. Did the balance in the customers' deposit fund equal the amount of deposits in effect? Yes
47. Was interest credited on deposits annually as required by statute? No - Interest paid at date of
' withdrawal
REQUIRED STATEMENTS
R%rence
48.
Comparison of Cash 'Balances with Encumbrances . ...............................
Schedule
1
Exhibit
"B"
49.
Statement of Revenueb Estimated and Actual —by item, by fund, differences stated.....
Schedules 4 and 5
50.
Statement of Expenditure Compared With Appropriations —by item, by fund, differ-
Exhibit
"B"
ences stated — Reflect Reimbursed Expense Adjustments, if any ......................
Schedule
5
Exhibit
"B"
51.
Statement of Revenue' and Expenditure for Non - budgeted Funds —by item, by fund...
Schedules 4 and 5
52.
Classified Statement of Receipts, Disbursements and Balances of Cash, Composition of
Ending Cash Balance ............................. ...............................
Schedule
2
53.
Statement of Police Court— Receipts and Disbursements ............................
Schedule
14
54.
Summary Statement of Bonds of Indebtedness, Temporary Notes, and No -fund Warrants,
Schedule
8
'
55.
Reconcilement of Fiscal Agency Balance. Identify Unredeemed Matured Bonds and
Coupons . ....... ...............................
Schedule
9
i56.
Schedule Summarizing Insurance on City Property ............................... I .
Schedule
10
57.
Schedule of Fidelity Bonds of Elective and Appointive Officers .....................
Schedule
11
58. Schedule of Investments by Funds ................. ............................... Schedule 12
59. Comparison of Depository Security with Balances on Deposit .................. , Schedule 13
60. Schedule of Audit Adjustments .................... ............................... None
61. Other Public Activities —Refer to General Provisions, Section I- 19 ...................
62. Exceptions noted in viewing all claim vouchers ...... ............................... None
63. Income and expense statement of municipal utilities.
Water Water and Sewage Fund Section Exhibit "B"
Electric...................................... ............................... None
Gas......................................... ............................... None
33-881 6-$--20-78-79 3-71-2M
STATE OF KANSAS
AUDITOR OF STATE
STATEHOUSE
TOPEKA. KANSAS 66612
August 19, 1974
To THE GOVERNING BODY:
City of Salina
Salina , SAS
I, Clay E. Hedrick, Auditor of State, certify that the following described audit report has
been filed in my office as required by K.S.A. 75-1124:
Date of Audit Report: June 13, 1974
Municipality Audited: City of Salina
Date Received in This Office: August 19, 1974
Audit Report Covering Audit Period
Financial records of the
City of Salina. Year Ended 12-31-73
Report Rendered by: Woods & Durham •
Salina
•
Report Signed by: W. Rex Woods, CPA
Licensed Municipal Public Accountant in charge of audit:
--- License No. ----
C • -/
Auditor of State.
C,0C By a
v!J Assistant Auditor of State.
Original to be attached to voucher and fil with Clerk of Municipality.
Blue Copy for Accountant's File.
11-1106 e 1.72.2M SETS
JQ//ina
relay en/Pl
WOODS & DURHAM"- °Kes' - / if/P
Vet/ifltK/37af/ie .Jkucan/ants .'�la
605 W.NORTH STREET
P.O. BOX 1324 TELEPHONE—AREA 913-825-5494
SALINA, KANSAS 67401
July 2, 1973
City of Salina
300 West Ash St.
Salina, Kansas 67401
Gentlemen:
This contract entered into by and between the City of Salina, Salina,
Kansas, and Woods & Durham, Salina, Kansas:
WHEREBY, the City of Salina, Salina, Kansas, hereby engages Woods &
Durham, Salina, Kansas, to audit the accounts and records of the City of
Salina including all funds and utilities of the City for the calendar
year 1973. All work to be performed in accordance with the Minimum
Standard Audit Program approved by the State Municipal Accounting Board.
The work under this contract shall be supervised by an accountant qual-
ified under Kansas statutes and regulations issued by the State Munici-
pal Accounting Board.
Any special audits required by the Federal or State of Kansas Government
concerning special grants and revenue sharing monies are not included
and are not a part of this contract.
The total fee to be paid Woods & Durham, Salina, Kansas, by the City of
Salina, Salina, Kansas, for all services performed under this contract
shall be Six Thousand One Hundred Fifty Dollars ($6,150.00) .
Accepted and Approved By: Accepted and Approved By:
THE CITY OF SALINA WOODS & DURHAM
Salina, Kansas Salina, Kansas
City Clerk !/(1 a, !N /if/
Approved by the Board of Commissioners 22
Date August 27, 1973 Date pd/ d/ � 7` 7 3
0
•
EEL USHEF`
fin-
832 MELLINGER DRIVE / SALINA, KANSAS 67401
ghlina
t%ly C'rnlnt
WOODS & DURHAM gift*u ,n akllexille
Ye+( .�uflic •.lcccanlan4 /u(
605 W.NORTH STREET
P.O. BOX 1324 TELEPHONE-AREA 913-825-5494
SALINA, KANSAS 67401
July 3, 1973
Mr. Don Harrison
City Clerk '
City of Salina
300 West Ash St.
Salina, Kansas 67401
Dear Mr. Harrison:
Enclosed is the Audit Contract for the audit of your
records for the calendar year of 1973. You will note
there is no change in price from the previous year's
contract.
Upon the Commission's approval please sign and date
both copies and return one to me in the enclosed,
self-addressed, stamped envelope.
Sincerely yours,
WOODS & DURHAM
Zth
W. Rex Woods
WRW:kkw
Enc.
Ja/nza
WOODS & DURHAM GANn Way Wen/el
Yet$firc/g,/./c /ccdu,l/a,1 4 Aid/
605 W. NORTH STREET
P. O. BOX 1324 TELEPHONE - AREA 913. TAYLOR 5-5494
SALINA, KANSAS, 67401 -
July 11, 1972
City of Salina
300 West Ash St.
Salina, Kansas 67401
Gentlemen:
This contract entered into by and between the City of Salina, Salina,
Kansas, and Woods & Durham, Salina, Kansas:
WHEREBY, The City of Salina, Salina, Kansas, hereby engages Woods &
Durham, Salina, Kansas, to audit the accounts and records of the City
of Salina including all funds and utilities of the City for the calen-
dar year 1972. All work to be performed in accordance with the Mini-
mum Standard Audit Program approved by the State Municipal Accounting
Board.
The work under this contract shall be supervised by an accountant
qualified under Kansas statutes and regulations issued by the State
Municipal Accounting Board.
At the direction of the City of Salina, presentation of the audit
report when complete will be made by Woods & Durham to the city
officials and commission. This oral presentation being in addition
to the written audit report prepared as a result of the examination
by Woods & Durham.
- The total fee to be paid Woods & Durham, Salina, Kansas, by the City
of Salina, Salina, Kansas, for all services performed under this con-
tract shall be Six Thousand One Hundred Fifty Dollars ($6,150.00) .
Accepted and Approved By Accepted and Approved By
THE CITY OF SALINA WOODS & DURHAM
Salina, Kansas Salina, Kansas
C.1.4 (7117dZig_d_dij
Date 'uv3-c. (4-7 t-- Date 1 /7/72z
• galena
WOODS & DURHAM o«ceon Way &nlet
`eet(Yied Olcccan(an(4
605 W. NORTH STREET
P. O. BOX 1324 TELEPHONE - AREA 913. TAYLOR 5-5494
SALINA. KANSAS, 67401
November 12, 1971
Mr. Don Harrison, City Clerk
City of Salina
P. 0. Box 746
Salina, Kansas 67401
Dear Don:
Enclosed are two copies of the Audit Contract for
year 1971.
•
Please sign and date both copies and return one
copy to us in the enclosed, self-addressed,
stamped envelope.
Sincerely yours,
WOODS & DURHAM
W. Rex Woods
WRW:kkw
Enc.
galena
WOODS & DURHAM tf in ?lay %,en
`Beth ed Ake .X/anan/an/o 53e/u/
605 W. NORTH STREET '
P. O. BO% 1324 TELEPHONE - AREA 913, TAYLOR 5.5494
SALINA, KANSAS, 67401
November 11, 1971
•
City of Salina
300 West Ash
Salina, Kansas 67401
Gentlemen:
This contract entered into by and between the City of Salina, Salina,
Kansas, and Woods & Durham, Salina, Kansas:
•
WHEREBY, the City of Salina, Salina, Kansas, hereby engages Woods &
Durham, Salina, Kansas, to audit the accounts and records of the City
of Salina including all funds and utilities of the City for the calen-
dar year 1971. All work to be performed in accordance with the Mini-
. mum Standard Audit Program approved by the State Municipal Accounting
Board.
The work under this contract shall be supervised by an accountant
qualified under Kansas statutes and regulations issued by the State
Municipal Accounting Board.
At the direction of the City of Salina, presentation of the audit
report when complete will be made by Woods & Durham to the city
officials and commission. This oral presentation being in addition
to the written audit report prepared as a result of the examination
by Woods & Durham.
The total fee to be paid Woods & Durham, Salina, Kansas, by the City
of Salina, Salina, Kansas, for all services performed under this con-
tract shall be Five Thousand Nine Hundred Fifty Dollars ($5,950.00) .
Accepted and Approved By Accepted and Approved By
THE CITY OF SALINA WOODS & DURHAM
Salina, Kansas Salina, Kansas
w
Approved by City Commission
Date November 8, 1971 Date // //l /7 /
•
.. 2 3Q_�/ ._.
• gd/'na
WOODS & DURHAM— — 4�ccesin wayWenfe+
• V$tb/ed Age jfeccrantanb AkAl
605 W. NORTH STREET
P. O. BOX 1324 TELEPHONE - AREA 913, TATL0R 5-5494
SALINA, KANSAS, 69401 - -
August 25, 1971
Mr. Norris Olson, City Manager
City of Salina
300 West Ash
Salina, Kansas 67401
Dear Mr. Olson:
In accordance with your instructions, we present the following
proposal:
Woods & Durham will audit the records of the City of Salina for
the budget year 1971 including all funds and utilities of the '
City. All work to be performed in accordance with the minimum
standard audit program approved by the State Municipal Accounting
Board.
We propose a fee of Five Thousand Nine Hundred Fifty Dollars
($5,950.00) .
We would ask for the opportunity to do some preliminary auditing
during later part of 1971 and balance after January 1, 1972.
Should you accept this proposal please advise and we will prepare
a contract covering same for your signature.
The above is not to be considered as a bid in competition with any
other public accountant, and shall be considered null and void if
used in competition therewith.
Respectfully submitted,
•
WOODS & DURHAM
•
•
/ddere/./
W. Rex Woods
WRW:kkw
•