Audit - 1978CITY OF SALINA
Salina, Kansas
REPORT ON EXAMINATION
December 31, 1978
KENNEDY AND COE
Certified Public Accountants
Salina - Kansas
CITY OF SALINA
Salina, Kansas
TABLE OF CONTENTS
Page
AUDITORS' OPINION 1
FINANCIAL STATEMENTS
Exhibit A STATEMENT OF ASSETS, LIABILITIES, AND FUND BALANCES
ARISING FROM CASH TRANSACTIONS AND ENCUMBRANCES 2
Exhibit B SUMMARY STATEMENT OF REVENUES, EXPENDITURES, AND FUND
BALANCES 3 -4
Exhibit C STATEMENT OF ACTUAL REVENUES AND EXPENDITURES COMPARED
WITH BUDGET, AND CHANGES IN FUND BALANCES - BY FUND 5 -21
Notes to Financial Statements 22 -24
SUPPLEMENTAL INFORMATION
Schedule
1
Comparison of Cash Balances with Encumbrances and
Composition of Cash Balance
25 -26
Schedule
2
Investments
27 -28
Schedule
3
Statement of Indebtedness
29 -30
Schedule
4
Reconciliation of Fiscal Agency Account
31
Schedule
5
Insurance Coverage
32
Schedule
6
Fidelity Bonds
33
Schedule
7
Funds on Deposit Compared with Depository Security
34
Schedule
8
Municipal Court - Summary of Assessments, Reductions,
and Uncollected Case Balance
35
Schedule
9
Construction Fund - Schedule of Receipts, Expenditures,
and Fund Balances - By Project
36
Statement of Expenditures Compared with Appropriations
for Projects Started During 1978
37
Schedule
10
Audit Journal Entries
38
Schedule
C -1
Detail of General Fund Expenditures by Department
to C -27
Compared with Budget Appropriations
39 -54
Statutory Compliance Questionnaire
55 -58
Table of Contents
CIT`i OF SAL INA
Salina, Kansas
TABLE OF CONTENTS (CONTD.)
SEPARATE'FINANCIAL STATEMENTS - WATER AND SEWERAGE DEPARTMENT
AUDITORS' OPINION
Exhibit A BALANCE SHEET
Exhibit B INCOME STATEMENT
Exhibit C STATEMENT OF CONTRIBUTIONS AND RETAINED EARNINGS
Exhibit D STATEMENT OF CHANGES IN FINANCIAL POSITION
Notes to Financial Statements
Schedule 1 Plari.t and Property
Schedule 2 Operating Expenses
Page
59
60
61
62
63
64 -65
66-67
68 -70
Table of Contents
MEMBERS
OF
AMERICAN INSTITUTE
OF
CERTIFIED
PUBLIC ACCOUNTANTS
KENNECY ANJ COE
CERTIFIED PUBLIC ACCOUNTANTS
To the Mayor and
The Board of City Commissioners:
OFFICES IN KANSAS
SALINA
CONCORDIA
GREAT BEND
cot-By
GOOOLAND
WICHITA
We have examined the financial statements of the various funds and account groups
of the City of Salina, Kansas, for the year ended December 31, 1978. Our exami-
nation included a4 funds except the
• Saline Count -City Building Authority and the Joint City- County Board
of Health, which we have previously examined and reported on separately.
• Firemen's Relief Association and the Salina Airport Authority, which
were examined by other auditors who issued their separate reports.
• Municipal Band Board and Bicentennial Authority which have not been
examined.
Our examination was performed in accordance with generally accepted auditing stan-
dards and with the provisions of the Minimum Standard Audit Program approved by the
State Municipal Accounting Board March 19, 1976, and accordingly included such tests
of the accounting records and such other auditing procedures as we considered neces-
sary in the circumstances.
The City of Salina maintains its accounting records on the basis of cash receipts
and disbursements,lmodified by recording encumbrances as more fully explained in
Note 1. The accompanying financial statements and supplemental information have
been prepared on the same basis, and do not purport to show financial position and
results of operations in accordance with generally accepted accounting principles.
The accompanying financial statements of the City of Salina include the accounts of
the Water and Sewerage Department maintained in accordance with the method of
accounting described in the preceding paragraph. Separate financial statements of
the Water and Sewer# age Department, prepared from the separate accounting records
maintained by the department, which more nearly conform to generally accepted
accounting principles for enterprise funds are presented on pages 59 to 70 and our
opinion on these separate financial statements is included therein on page 59.
Similar separate accounting records are not maintained by the other enterprise funds.
In our opinion, thej accompanying financial statements and supplemental information
are not presented in accordance with generally accepted accounting principles, but
are in compliance with applicable Kansas statutes and present fairly the cash and
unencumbered cash balances of the various funds of the City of Salina at December 31,
1978, and its revenues and expenditures for the year then ended in accordance with
the method of accounting described in Note I and the second paragraph above, which
methods of accounting have been consistently applied by the City of Salina.
Respectfully submitted,
July 13 1979
Certified Public Accountant in charge
of and actively engaged on this audit.
CITY OF SALINA
Salina, Kansas
STATEMENT OF ASSETS, LIABILITIES, AND FUND BALANCES
ARISING FROM CASH TRANSACTIONS AND ENCUMBRANCES
December 31, 1978
Funds
General Fund
Special Revenue Funds
Unemployment Insurance
Social Security
Emergency Preparedness
Revenues Collected in Advance
Street Machinery
Kansas Public Employees' Retirement System
Special Gasoline Tax
Federal Revenue Sharing
Special Reserve
Alcohol Safety Action Program
Human Resources
Emergency Jobs Act
Workmen's Compensation
Kansas Firemen's and Policemen's Retirement
Tourism and Convention Promotion
Employee Benefit
Debt Service Fund
Bond and Interest
Capital Projects Fund
Construction
Enterprise Funds
Water and Sewerage
Golf Course
Sanitation
Paper Recycling
Parking Meters
Solid Waste Disposal
Intragovernmental Fund
Central Garage
Trust and Agency Funds
Citizenship Trust
HUD Community Development
Cemetery Endowment
Mausoleum Trust
Mausoleum Endowment
State Withholding Tax
Totals - Memorandum Only
Assets
Cash Investments
$ 540,388.16 $ -
931.88 -
32,515.67 -
6,585.70 25,000.00
116,363.64 -
76,208.73 -
4,038.07 33,000.00
6,030.35 -
3,031.78 -
41,466.52 -
368,616.42 -
207,367.83 -
502,428.34 1,100,000.00
546,170.32
6,881.64
51,307.25
19,274.52
14,112.75
13,187.42
36,856.24
975.00
(33,100.21)
1,688.06
1,330.00
190.17
$2,564,846.25
See accompanying notes to financial statements
which are an integral part hereof.
3,086,718.42
80,000.00
10,000.00
171,384.04
35,000.00
17,200.00
$4,558,302.46
Bonds to be
Issued and
Assessments
Receivable
Total
$ 540, 388.16
Exhibit A
Liabilities and Fund Balances
Reserves for Temporary Fund
Encumbrances Notes Payable Balance Total
$228,655.50 $ - $ 311,732.66 $ 540,388.16
- 931.88
86.76
- 32:1$515.67
-
- 31;,585.70
-
- 1160 63.64
4,340.00
- 761,208.73
13,187.42
54,410.25
- 37
�, 038.07
-
- 6!,030.35
1,750.30
- 3,031.78
-
- 410466,52
-
- 368, 616.42
-
- 20710,367.83
-
1,067,569.95 2,669,998.29
-
- 3,6321,888.74
89,316.26
- 6b881.64
-
- 1310307.25
-
- 190274.52
-
- 140112.75
6,763.41
- 13'0187.42
256.00
- 360856.24
-
- 10975.00
-
- 1380283.83
993.23
- 36;688.06
-
- 1,330.00
-
- 17,390.17
-
$1,067,569.95 $8,190 718.66
a
5386,571.71
845.12
32,515.67
31,585.70
112,023.64
21,798.48
37,038.07
4,280.05
3,031.78
41,466.52
368,616.42
931.88
32,515.67
31,585.70
116,363.64
76,208.73
37,038.07
6,030.35
3,031.78
41,466.52
368,616.42
207,367.83 207,367.83
1,067,569.95 1,602,428.34 2,669,998.29
3,543,572.48 3,632,888.74
- 6,881.64
6,881.64
- 131,307.25
131,307.25
- 19,274.52
19,274.52
- 7,349.34
14,112.75
- 12,931.42
13,187.42
36,856.24 36,856.24
- 10,975.00
10,975.00
- 137,290.60
138,283.83
- 36,688.06
36,688.06
- 1,330.00
1,330.00
- 17,390.17
17,390.17
1,067,569.95 $6,736,577.00 $8,190,718.66
-2-
CITY OF SALINA
Salina, Kansas
Exhibit B
SUMMARY STATEMENT OF REVENUES, EXPENDITURES
AND FUND BALANCES
Year Ended December 31, 1978
Fund Balance Fund Balance
Funds 1 -1 -78 Revenues Expenditures 12 -31 -78
General Fund $
Special Revenue Funds
Unemployment Insurance
Social Security
Emergency Preparedness
Revenues Collected in
Advance
Street Machinery
Kansas Public Employees'
Retirement System
Special Gasoline Tax
Federal Revenue Sharing
Special Reserve
Alcohol Safety Action
Program
Human Resources
Emergency Jobs Act
Workmen's Compensation
Kansas Firemen's and Police-
men's Retirement
Tourism and Convention
Promotion
Employee Benefit
Debt Service Fund
Bond and Interest
Capital Projects Fund
Construction
Enterprise Funds
Water and Sewerage
Golf Course
Sanitation
Paper Recycling
Parking Meters
Solid Waste Disposal
Intragovernmental Fund
Central Garage
-3-
367,109.15 $ 3,907,852.05 $ 3,963,228.54 $ 311,732.66
-
17,755.15
17,755.15
-
74,485.07
231,105.08
305,590.15
-
816.32
51,394.96
51,366.16
845.12
28,060.90
32,515.67
28,060.90
32,515.67
30,264.63
1,321.07
-
31,585.70
14,249.66
163,323.26
177,572.92
-
73,612.53
437,597.22
399,186.11
112,023.64
9,990.71
403,159.51
391,351.74
21,798.48
35,127.01
1,911.06
-
37,038.07
-
58,485.98
54,205.93
4,280.05
36,248.42
5,000.00
38,216.64
3,031.78
-
95,357.47
95,357.47
-
40,831.39
51,160.33
91,991.72
-
22,898.01
473,816.90
496,714.91
-
-
69,883.04
28,416.52
41,466.52
-
368,616.42
-
368,616.42
200,580.51
1,684,953.60
1,678,166.28
207,367.83
6,501,770.48 2,417,,597.68 7,316,939.82 1,602,428.34
4,173,161.85
7,873,990.63
8,503,580.00
3,543,572.48
15,206.85
81,488.64
89,813.85
6,881.64
136,846.18
407,779.24
413,318.17
131,307.25
20,542.12
15,553.01
16,820.61
19,274.52
17,596.52
81,036.36
91,283.54
7,349.34
8,903.26
143,993.15
139,964.99
12,931.42
37,877.46
365,996.48
367,017.70
36,856.24
CITY OF SALINA
Salina, Kansas
See accompanying notes to financial statements
which are an integral part hereof.
-4-
Exhibit B (Contd.)
SUMMARY STATEMENT OF
REVENUES, EXPENDITURES
AND FUND
BALANCES
Year Ended December 31, 1978
Fund Balance
Fund Balance
Funds
1 -1 -78
Revenues
Expenditures
12 -31 -78
Trust and Agency Funds
Citizenship Trust
$ 10,250.00
$ 725.00
$ -
$ 10,975.00
HUD Community Develop-
ment
154,447.77
1,160,405.89
1,177,563.06
137,290.60
Cemetery Endowment
32,268.16
4,419.90
-
36,688.06
Mausoleum Trust
-
2,065.00
735.00
1,330,00
Mausoleum Endowment
''Tax
17,095.17
295.00
-
17,390.17
State Withholding
-
79,689.34
79,689.34
-
Totals - Memoralndum
Only
$12,060,240.13
$20,690,244.09
$26,013,907.22
$6,736,577.00
See accompanying notes to financial statements
which are an integral part hereof.
-4-
CITY OF SALINA
Salina, Kansas
STATEMENT OF ACTUAL REVENUES AND EXPENDITURES COMPARED WITH
BUDGET AND CHANGES IN FUND BALANCES - BY FUND
Year Ended December 31, 1978
Actual
GENERAL FUND
Revenues
Current tangible tax
Current intangible tax
Delinquent tax
Bingo gross receipts tax
Cigarette tax
Liquor enforcement tax
Sales tax
Highway maintenance
Licenses, fees and permits
Municipal court fines
Franchise taxes
Rents and concessions
Interest from investments
Services and sales
Fire protection - Outside city
limits
Reimbursement of expenditures
Transfered from Special Gasoline
Tax Fund
Total Revenues
Expenditures
Department
Schedule
City Commission
C -1
City Manager
C -2
City Clerk
C -3
City Attorney
C -4
Municipal Court
C -5
City Building
C -6
Engineer
C -7
Fire
C-8
Inspection
C -9
Park
C-10
Police
C -11
Street
C -12
Human Relations
C -13
Street Lighting
C -14
Traffic
C -15
Swimming Pools
C -16
Administration and
Planning
C -17
Insurance and
Contingencies
C -18
-5-
$1,860,228.45
337,444.54
25,277.19
8,059.99
77,735.72
24,912.74
150,107.92
2,935.00
126,009.66
262,119.86
582,373.59
9,296.43
34,707.80
104,634.13
126,539.93
15,469.10
Budget
$1,879,719.10
290,000.00
22,200.00
8,260.00
82,000.00
30,000.00
153,220.00
3,000.00
147,405.00
155,000.00
568,500.00
10,100.00
23,000.00
128,925.00
65,000.00
15,000.00
Exhibit C
Actual
(Over) Under
Budget
$ 19,490.65
(47,444.54)
(3,077.19)
200.01
4,264.28
5,087.26
3,112.08
65.00
21,395.34
(107,119.86)
(13,873.59)
803•.57
(11,707.80)
24,290.87
(61,539.93)
(469.10)
160,000.00 160,000.00 -
3,907,852.05 3,741,329.10 (166,522.95)
70,576.40
67,023.27
132,970.09
32,037.00
42,284.13
92,784.68
153,004.18
827,704.59
80,909.80
204,956.53
1,079,258.21
394,831.81
28,874.90
170,012.95
71,162.37
31,500.39
104,815.65
137,914.14
66,900.00
60,530.00
141,235.00
28,520.00
30,010.00
93,790.00
157,070.00
831,575.00
85,785.00
203,175.00
1,026,130.00
400,130.00
28,890.00
186,550.00
76,525.00
30,900.00
100,295.00
198,255.00
(3,676.40)
(6,493.27)
8,264.91
(3,517.00)
(12,274.13)
1,005.32
4,065.82
3,870.41
4,875.20
(1,781.53)
(53,128.21)
5,298.19
15.10
16,537.05
5,362.63
(600.39)
(4,520.65)
60,340.86
CITY OF SALINA
Salina, Kansas
Exhibit C (Contd.)
STATEMENT OF ACTUAL REVENUES AND EXPENDITURES COMPARED WITH
BUDGET AND CHANGES IN FUND BALANCES - BY FUND
Year Ended December 31, 1978
Expenditures (Contd.)
Department
Band
Cemetery
General Improvement
Memorial Hall
Public Health
Industrial Development
Noxious Weeds
Tree Maintenance'
Floodworks
Total Expenditures
Schedule
C -19
C -20
C -21
C -22
C-23
C -24
C -25
C -26
C -27
Revenues Over (Under) Expenditures
Actual
$ 19,000.00
37,411.74
47,679.06
22,562.98
29,380.00
20,860.51
14,601.45
9,779.98
39,331.73
3,963,228.54
Budget
$ 19,000.00
36,815.00
52,710.00
26,475.00
29,380.00
20,000.00
15,310.00
9,380.00
39,805.00
3,995,140.00
Actual
(Over) Under
Budget
(596.74)
5,030.94
3,912.02
(860.51)
708.55
(399.98)
473.27
31,911.46
(55,376.49)($ 253.810.901($ 198.434.41)
Fund Balance, January 1, 1978 361,540.98
Adjustment for prior year encumbrances 5,568.17
Fund Balance, December 31, 1978 $ 311.732.66
SPECIAL REVENUE FUNDS
Unemployment Insurance
Revenues
Current tangible ',taxes
Delinquent tangible taxes
Contributions bylemployer
Total Revenues
Expenditures
Unemployment insurance funds
remitted
Transfer to Employee Benefit Fund
Total Expenditures
Revenues Over (Under) Expenditures
Fund Balance, January 1, 1978
Fund Balance, December 31, 1978
$ 17,282.28
122.54
350.33
17,755.15
8,357.69
9,397.46
17,755.15
$ 17,500.00 $ 217.72
- (122.54)
- (350.33)
17,500.00 (255.15)
17,500.00
17,500.00
$ S
9,142.31
(9,397.46)
(255.15)
CITY OF SALINA
Salina, Kansas
Exhibit C (Contd.)
STATEMENT OF ACTUAL REVENUES AND EXPENDITURES COMPARED WITH
BUDGET AND CHANGES IN FUND BALANCES - BY FUND
Year Ended December 31, 1978
Actual
(Over) Under
Actual Budget Budget
SPECIAL REVENUE FUNDS (CONTD.)
Social Security
Revenues
Current tangible taxes
Delinquent tangible taxes
Contributions by employees and
employer
Total Revenues
Expenditures
Social security taxes remitted
Transfer to Employee Benefit Fund
Total Expenditures
Revenues Over (Under) Expenditures
Fund Balance, January 1, 1978
Fund Balance, December 31, 1978
$ 65,977.26 $ 66,774.57 $ 797.31
1,065.06 900.00 (165.06)
164,062.76 138,000.00 (26,062.76)
231,105.08 205,674.57 (25,430.51)
239,435.50 248,000.00 8,564.50
66,154.65 - (66,154.65)
305,590.15 248,000.00 (57,590.15)
(74,485.07)($ 42.325.43) $ 32.159.64
74,485.07
Emergency Preparedness
Revenues
Other apportionments and grants $ 30,000.00 $ - ($ 30,000.00)
Matching funds from the State of
Kansas 201652.82 - (20,652.82)
Reimbursement of expenditures 742.14 - (742.14)
Total Revenues 51,394.96 - (51,394.96)
Expenditures
Personal services
Contractual services
Materials and supplies
Sundry expenditures
Capital outlay
Total Expenditures
Revenues Over (Under) Expenditures
Fund Balance, January 1, 1978
Adjustment for prior year encumbrances
Fund Balance, December 31, 1978
-7-
31,678.53
16,683.46
2,415.02
72.00
517.15
51,366.16
(31,678.53)
(16,683.46)
(2,415.02)
(72.00)
(517.15)
(51,366.16)
28.80 $ - Q 28.80)
805.82
10.50
$ 845.12
CITY OF SALINA
Salina, Kansas
Exhibit C (Contd.)
STATEMENT OF ACTUAL REVENUES AND EXPENDITURES COMPARED WITH
BUDGET AND CHANGES IN FUND BALANCES - BY FUND
Year Ended December 31, 1978
Actual Budget
SPECIAL REVENUE FUNDS (CONTD.)
Revenues Collected in Advance
Revenues
1979 licenses, fees, and permits
paid in 1978
Expenditures
1978 licenses, foes, and permits
collected in 1977 transferred to
General Fund
Revenues Over (Under) Expenditures
Fund Balance, January 1, 1978
Fund Balance, December 31, 1978
$ 32,515.67 $
Actual
(Over) Under
Budget
- ($ 32,515.67)
28,060.90 - (28,060.90)
4,454.77 $ - (S 4.454.77)
28,060.90
$ 32.515.67
Street Machinery
Revenues
Interest from investments $ 1,321.07 $ - ($ 1,321.07)
Expenditures -
Revenues Over (Under) Expenditures 1,321.07 S - ($ 1,321.07)
Fund Balance, January 1, 1978 30,264.63
Fund Balance, December 31, 1978 S 31,585.70
Kansas Public Employees' Retirement System
Revenues
Current tangible taxes $
72,098.02
$ 72,951.57
$ 853.55
Delinquent tangible taxes
1,034.60
900.00
(134.60)
Contributions by employees and
employer
90,190.64
90,000.00
(190.64)
Total Revenues
163,323.26
163,851.57
528.31
Expenditures
Employees' retirement funds remitted
161,120.10
172,000.00
10,879.90
Transfer to Employee Benefit Fund
16,452.82
-
(16,452.82)
Total Expenditures
177,572.92
172,000.00
(5,572.92)
CITY OF SALINA
Salina, Kansas
Exhibit C (Contd.)
STATEMENT OF ACTUAL REVENUES AND EXPENDITURES COMPARED WITH
BUDGET AND CHANGES IN FUND BALANCES - BY FUND
Year Ended December 31, 1978
Actual
(Over) Under
Actual Budget Budget
SPECIAL REVENUE FUNDS (CONTD.)
Kansas Public Employees' Retirement System (Contd.)
Revenues Over (Under) Expenditures ($ 14,249.66) (S 8,148.43) $ 6,101.23
Fund Balance, January 1, 1978 14,249.66
Fund Balance, December 31, 1978 $ -
Special Gasoline Tax
Revenues
Special gasoline tax
Expenditures
Personal services
Contractual services
Materials and supplies
Transferred to General Fund
Capital outlay
Total Expenditures
Revenues Over (Under) Expenditures
Fund Balance, January 1, 1978
Fund Balance, December 31, 1978
$ 437,597.22 $ 370,000.00 ($ 67,597.22)
23,313.26
135,000.00
78,404.30
160,000.00
2.468.55
399,186.11
25,565.00
155,000.00
61,360.00
160,000.00
401,925.00
2,251.74
20,000.00
(17,044.30)
(2,468.55)
2,738.89
38,411.11 ($ 31,925.00) (S 70,336.11)
73,612.53
$ 1120023.64
Federal Revenue Sharing
Revenues
Grants from Federal government
Interest from investments
Total Revenues
Expenditures
Personal services
Contractual services
Transfers to Human Resources Fund
Capital outlay
Total Expenditures
Revenues Over (Under) Expenditures
Fund Balance, January 1, 1978
Fund Balance, December 31, 1978
$ 399,969.00
3,190.51
403,159.51
136,686.48
128,657.50
5,000.00
121.007.76
391,351.74
11,807.77
9,990.71
S 21,798.48
($ 399,969.00)
(3,190.51)
(403,159.51)
(136,686.48)
(128,657.50)
(5,000.00
(121,007.76)
(391,351.74)
$ - (S 11,807.77)
CITY OF SALINA
Salina, Kansas
Exhibit C (Contd.)
STATEMENT OF ACTUAL REVENUES AND EXPENDITURES COMPARED WITH
BUDGET AND CHANGES IN FUND BALANCES - BY FUND
Year Ended December 31, 1978
Actual Budget
SPECIAL REVENUE FUNDS (CONTD.)
Special Reserve
Revenues
Interest from inVIestments
Expenditures
Revenues Over (Under) Expenditures
Fund Balance, January 1, 1978
Fund Balance, December 31, 1978
Revenues
$ 1,911.06 $
Actual
(Over) Under
Budget
- ($ 1,911.06)
1,911.06 S - (S 1.911.06)
35,127.01
S 37,038.07
Alcohol Safety Action Program
Reimbursement of expenditures $ 40,485.98 $ - ($ 40,485.98)
Transfer from Federal Revenue
Sharing Fund 18,000.00 - (18,000.00)
Total Revenues 58,485.98 - (58,485.98)
Expenditures
Personal services 17,683.93
Contractual services 1,952.84
Materials and supplies 3,142.14
Capital outlay 31,427.02
Total Expenditures 54,205.93
Revenues Over (Under) Expenditures 41280.05
Fund Balance, January 1, 1978 -
Fund Balance, December 31, 1978 $ 4.280.05
Revenues
Transfers from Federal Revenue
Sharing Fund
Expenditures
Personal services
Contractual services
Materials and supplies
Capital outlay
Total Expenditures
Human Resources
- (17,683.93)
- (1,952.84)
- (3,142.14)
- (31,427.02)
(54,205.93)
(S 4.280.05
$ 5,000.00 $ - ($ 5,000.00)
25,080.52 - (252080.52)
11,820.84 - (11,820.84)
1,170.07 - (1,170.07)
145.21 - (145.21)
38,216.64 - (38,216.64)
-10-
CITY OF SALINA
Salina, Kansas
Exhibit C (Contd.)
STATEMENT OF ACTUAL REVENUES AND EXPENDITURES COMPARED WITH
BUDGET AND CHANGES IN FUND BALANCES - BY FUND
Year Ended December 31, 1978
Actual
(Over) Under
Actual Budget Budget
SPECIAL REVENUE FUNDS (CONTD.)
Human Resources (Contd.)
Revenues Over (Under) Expenditures ($ 33,216.64) $ - 1--33,216.64
Fund Balance, January 1, 1978 36,242.72
Adjustment for prior year encum-
brances 5.70
Fund Balance, December 31, 1978 8 3,031.78
Emergency Jobs Act
Revenues
Grants from Federal government
Expenditures
Personal services
Contractual services
Total Expenditures
Revenues Over (Under) Expenditures
Fund Balance, January 1, 1978
$ 95,357.47 $ - ($ 95,357.47)
82,986.18
12,371.29
95,357.47
Fund Balance, December 31, 1978 $ -
Workmen's Compensation
Revenues
(82,986.18)
(12,371.29)
(95,357.47)
Current tangible taxes
$ 47,795.10
$ 48,340.49
$ 545.39
Delinquent tangible taxes
960.96
500.00
(460.96)
Reimbursement of expenditures
2,404.27
300.00
(2,104.27)
Total Revenues
51,160.33
49,140.49
(2,019.84)
Expenditures
Insurance premiums remitted 81,994.00 82,000.00 6.00
Transfer to Employee Benefit Fund 9,997.72 - (9,997.72)
Total Expenditures 91,991.72 82,000.00 (9,991.72)
Revenues Over (Under) Expenditures (40,831.39) ($ 32,859.51) $ 7.971.88
Fund Balance, January 1, 1978 40,831.39
Fund Balance, December 31, 1978 $ -
-11-
CITY OF SALINA
Salina, Kansas
Exhibit C (Contd.)
STATEMENT OF ACTUAL REVENUES AND EXPENDITURES COMPARED WITH
BUDGET AND CHANGES IN FUND BALANCES - BY FUND
Year Ended December 31, 1978
Actual Budget
SPECIAL REVENUE FUNDS (CONTD.)
Kansas Firemen's and Policemen's Retirement
Revenues
Current tangible taxes $
367,510.97
Delinquent taxes''
4,299.27
Contributions by! employees
102,006.66
Total Revenue$
473,816.90
Expenditures
Retirement funds ',remitted
230,101.14
Transfer to Employee Benefit Fund
266,613.77
Total Expenditures
496,714.91
Revenues Over (Under) Expenditures
(22,898.01)
Fund Balance, January 1, 1978
22,898.01
Fund Balance, December 31, 1978
Revenues
Transient guest tax
Expenditures
Professional services
$ 372,080.35
1,000.00
110,246.50
483,326.85
307,115.00
307,115.00
Actual
(Over) Under
Budget
$ 4,569.38
(3,299.27)
8,239.84
9,509.95
77,013.86
(266,613.77)
(189,599.91)
$ 176.211.85 $ .199.109.86
Tourism and Convention Promotion
Revenues Over (Unde ,r) Expenditures
Fund Balance, Januajry 1, 1978
Fund Balance, December 31, 1978
$ 69,883.04 $ - ($ 69,883.04)
28,416.52 - (28,416.52)
41,466.52 $ - ($ 41,466.52)
$ 41.466.52
Employee Benefit Fund
Revenues
Transfer from Unemployment
Insurance Fund $ 9,397.46 $ - ($ 9,397.46)
Transfer from Social Security
Fund 66,154.65 - (66,154.65)
Transfer from Kansas Public
Employees' Retirement System
Fund 16,452.82 - (16,452.82)
-12-
CITY OF SALINA
Salina, Kansas
Exhibit C (Contd.)
STATEMENT OF ACTUAL REVENUES AND EXPENDITURES COMPARED WITH
BUDGET AND CHANGES IN FUND BALANCES - BY FUND
Year Ended December 31, 1978
Actual Budget
SPECIAL REVENUE FUNDS (CONTD.)
Employee Benefit Fund (Contd.)
Revenues (Contd.)
Transfer from Workmen's Compensa-
tion Fund
Transfer from Kansas Firemen's
and Policemen's Retirement
Total Revenues
Expenditures
Revenues Over (Under) Expenditures
Fund Balance, January 1, 1978
Fund Balance, December 31, 1978
$ 9,997.72 $ -
266,613.77
368,616.42
Actual
(Over) Under
Budget
($ 9,997.72)
(266,613.77)
(368,616.42)
368,616.42 $ - (S 368,616.42)
$ 368,616.42
DEBT SERVICE FUND
Bond and Interest
Revenues
principal
545,000.00
545,000.00
Current tangible taxes
$ 885,879.66
$ 896,856.60
$ 10,976.94
Delinquent tangible taxes
9,305.19
5,000.00
(4,305.19)
Current special assessment taxes
332,997.14
349,780.00
16,782.86
Delinquent special assessment
166,651.68
156,768.68
(9,883.00)
taxes
26,909.58
22,000.00
(4,909.58)
Interest from investments
363,630.82
196,400.00
(167,230.82)
Accrued interest on bonds sold
1,785.55
-
(1,785.55)
Special assessments
1,210.66
6,000.00
4,789.34
Refund of excess fiscal agency
24,919.59
(12,109.71)
deposits
2,000.00
-
(2,000.00)
Transfers from parking meters,
water and sewerage, and golf
course funds
61,235.00
63,150.00
1,915.00
Total Revenues
1,684,953.60
1,539,186.60
(145,767.00)
Expenditures
General bond
principal
545,000.00
545,000.00
-
General bond
interest
520,868.25
521,280.00
411.75
Curb, gutter
and paving
principal
(CS)
166,651.68
156,768.68
(9,883.00)
Curb, gutter
and paving
principal
(POS)
319,348.32
2902231.32
(29,117.00)
Curb, gutter
and paving
interest (CS)
37,029.30
24,919.59
(12,109.71)
-13-
CITY OF SALINA
Salina, Kansas
Exhibit C (Contd.)
STATEMENT OF ACTUAL REVENUES AND EXPENDITURES COMPARED WITH
BUDGET AND CHANGES IN FUND BALANCES - BY FUND
Year Ended December 31, 1978
Actual
DEBT SERVICE FUND (CONTD.)
Bond and Interest (Contd.)
Expenditures (Conta.)
Curb, gutter and ''paving
interest (POS)'
Fiscal agency commission and
postage
Estimated principal and interest
on bonds to be' issued
Total Expenditures
Actual
(Over) Under
Budget Budget
$ 87,571.38 $ 59,004.18 ($ 28,567.20)
11,697.35 2,796.23 1,098.88
110,000.00 110,000.00
1,678,166.28 1,710,000.00 31,833.72
Revenues Over (Under) Expenditures
6,787.32 ($ 170.813.40)
($ 177.600.72)
Fund Balance, Januajry 1, 1978
200,580.51
$1,565,868.84
Fund Balance, Decemlber 31, 1978
S 207,367.83
Sewage
CAPITAL PROJECTS FUND
579,200.00
Construction
Contributions from customers
33,701.41
Revenues
(33,701.41)
Issuance of bonds
Special assessments and charges
$ 595,027.73 $ -
($ 595,027.73)
Issuance of bondsl
755,000.00 -
(755,000.00)
Temporary notes issued
1,067,569.95 -
(1,067,569.95)
Total Revenues'
2,417,597.68 -
(2,417,597.68)
Expenditures (Schedule 9)
7,316,939.82 -
(7,316,939.82)
Revenues Over (Under) Expenditures
(4,899,342.14) $ -
$4,899,342.14
Fund Balance, January 1, 1978 6,501,770.48
Fund Balance, December 31, 1978 $1.602.428.34
ENTERPRISE FUNDS
Water and Sewerage
Revenues
Water
$1,565,868.84
$1,520,000.00
($ 45,868.84)
Sewage
605,113.71
579,200.00
(25,913.71)
Contributions from customers
33,701.41
-
(33,701.41)
Issuance of bonds
4,394,000.00
-
(4,394,000.00)
Tapping service
19,745.19
15,000.00
(4,745.19)
Sanitation fees
400,544.16
466,250.00
65,705.84
Deposits on meters
39,320.00
-
(39,320.00)
-14-
CITY OF SALINA
Salina, Kansas
Exhibit C (Contd.)
STATEMENT OF ACTUAL REVENUES AND EXPENDITURES COMPARED WITH
BUDGET AND CHANGES IN FUND BALANCES - BY FUND
Year Ended December 31, 1978
Actual
(Over) Under
Actual Budget Budget
ENTERPRISE FUNDS (CONTD.)
Water and Sewerage (Contd.)
Revenues (Contd.)
Service charges
Interest on investments
Grant - Environmental Protection
Agency
Miscellaneous sales
Total Revenues
Expenditures
Water supply
Softening and treatment
Pumping expense
Distribution
Customer accounting and col-
lections
Administrative and general
expense
Sewage treatment and collection
Interest on bonded indebtedness
Deposited to bond escrow account
Cash remitted to Sanitation
Department
Departmental salary adjustments
Refunds and reimbursements
Capital expenditures
Sales tax remitted
Issuance cost of refunding bond
issue
Customer deposit refunds
Total Expenditures
Revenues Over (Under) Expenditures
Fund Balance, January 1, 1978
Adjustment of prior year encum-
brances
Fund Balance, December 31, 1978
-15-
$ 2,531.30
$ 5,800.00
$ 3,268.70
262,704.67
-
(262,704.67)
545,100.00
-
(545,100.00)
5,361.35
15,000.00
9,638.65
7,873,990.63
2,601,250.00
(5,272,740.63)
31,521.42
36,270.00
4,748.58
438,782.21
454,565.00
15,782.79
96,300.71
99,785.00
3,484.29
125,918.49
134,920.00
9,001.51
198,703.97
214,040.00
15,336.03
307,300.42
325,335.00
18,034.58
338,330.58
381,670.00
43,339.42
227,967.38
477,445.00
249,477.62
4,328,184.01
-
(4,328,184.01)
403,000.00
446,250.00
43,250.00
-
21,500.00
21,500.00
8,430.65
-
(8,430.65)
1,866,562.65
240,000.00
(1,626,562.65)
42,156.52
-
(42,156.52)
65,815.99
-
(65,815.99)
24,605.00
-
(24,605.00)
8,503,580.00
2,831,780.00
(5,671,800.00}
(629,589.37)
(S 230.530.00)
S 399,059.37
4,169,909.30
3,252.55
x,3.543.572.48
CITY OF SALINA
Salina, Kansas
Exhibit C (Contd.)
STATEMENT OF ACTUAL REVENUES AND EXPENDITURES COMPARED WITH
BUDGET AND CHANGES IN FUND BALANCES - BY FUND
Year Ended December 31, 1978
Actual Budget
ENTERPRISE FUNDS (CONTD.)
Golf Course
Revenues
Membership and green fees
Cart rental
Cart storage
Cart user fees
Oil well lease
Total Revenue$
Expenditures
Personal service$
Contractual services
Materials and supplies
Transfer to Debtl,Service Fund
Sundry expenditures
Capital outlay
Total Expenditures
Revenues Over (Under) Expenditures
Fund Balance, January 1, 1978
Fund Balance, December 31, 1978
Revenues
Interest from investments
Miscellaneous salles and services
Service fees
Reimbursement of liexpenditures
Total Revenues'
Expenditures
Personal services''
Contractual servi'lces
Materials and supplies
Capital outlay
Total Expenditures
Revenues Over (Under) Expenditures
Fund Balance, January 1, 1978
Fund Balance, December 31, 1978
$ 67,625.47
2,369.73
2,211.84
5,110.50
4.171.10
81,488.64
40,838.14
23,857.00
8,632.79
10,235.00
749.97
5,500.95
89,813.85
$ 70,000.00
700.00
1,500.00
2,300.00
2.500.00
77,000.00
42,535.00
19,835.00
10,225.00
10,235.00
2,300.00
6,390.00
91,520.00
(8,325.21) ($ 14,520.00)
15,206.85
S 6,881.64
Sanitation
$ 4,227.32
107.96
403,000.00
443.96
407,779.24
244,460.84
136,724.36
23,085.97
9,047.00
413,318.17
$ 3,200.00
446,250.00
449,450.00
265,440.00
131,640.00
22,860.00
10.155.00
430,095.00
(5,538.93) $ 19,355.00
136,846.18
S 131,307.25
Actual
(Over) Under
Budget
$ 2,374.53
(1,669.73)
(711.84)
(2,810.50)
(1,671.10)
(4,488.64)
1,696.86
(4,022.00)
1,592.21
1,550.03
889.05
1,706.15
(S 6,194.79)
($ 1,027.32)
(107.96)
43,250.00
(443.96)
41,670.76
20,979.16
(5,084.36)
(225.97)
1,108.00
16,776.83
S 24.893.93
-16-
CITY OF SALINA
Salina, Kansas
Exhibit C (Contd.)
STATEMENT OF ACTUAL REVENUES AND EXPENDITURES COMPARED WITH
BUDGET AND CHANGES IN FUND BALANCES - BY FUND
Year Ended December 31, 1978
Actual
(Over) Under
Actual Budget Budget
.ENTERPRISE FUNDS (CONTD.)
Paper Recycling
Revenues
Sale of commodities
Expenditures
Personal services
Contractual services
Materials and supplies
Sundry expenditures
Total Expenditures
Revenues Over (Under) Expenditures
Fund Balance, January 1, 1978
Fund Balance, December 31, 1978
Revenues
Parking meter revenue
Interest from investments
Parking meter permits
Total Revenues
Expenditures
Personal services
Contractual services
Materials and supplies
Transfers to Debt Service Fund
Capital outlay
Total Expenditures
Revenue Over (Under) Expenditures
Fund Balance, January 1, 1978
Adjustment for prior year encum-
brances
Fund Balance, December 31, 1978
-17-
$ 15,553.01 $ 12,000.00 ($ 3,553.01)
7,238.75
2,665.73
916.13
6.000.00
16,820.61
8,250.00
2,680.00
700.00
5.000.00
16,630.00
1,011.25
14.27
(216.13)
(1,000.00)
(190.61)
(1,267.60) ($ 4.630.00) ,$ 3.362.40
20,542.12
$ 19 274.52
Parking Meters
$ 61,206.18
732.60
19,097.58
81,036.36
31,822.72
11,737.47
2,546.35
39,000.00
6.177.00
91,283.54
$ 67,000.00
22,000.00
89,000.00
34,995.00
17,610.00
2,440.00
39,000.00
400.00
94,445.00
(10,247.18) ($ 5,445.001
17,567.72
28.80
$ 7,349.34
$ 5,793.82
(732.60)
2,902.42
7,963.64
3,172.28
5,872.53
(106.35)
(5,777.00)
3,161.46
CITY OF SALINA
Salina, Kansas
Exhibit C (Contd.)
STATEMENT OF ACTUAL REVENUES AND EXPENDITURES COMPARED WITH
BUDGET AND CHANGES IN FUND BALANCES - BY FUND
Year Ended December 31, 1978
Actual Budget
ENTERPRISE FUNDS (CONTD.)
Solid Waste Disposal
Revenues
Income from leased land
Service fees
Total Revenues
Expenditures
Personal services
Contractual services
Materials and supplies
Sundry expenditures
Total Expenditures
Revenues Over (Under) Expenditures
Fund Balance, January 1, 1978
Fund Balance, December 31, 1978
$ 12,520.64
131,472.51
143,993.15
57,857.26
54,655.66
9,452.07
18.000.00
139,964.99
4,028.16
8,903.26
S 12.931.42
INTRAGOVERNMENTAL FUND
Central Garage
Revenues
Reimbursement of expenditures
Expenditures
Personal services
Contractual services
Materials and supplies
Sundry expenditures
Capital outlay
Total Expenditures
Revenues Over (Under) Expenditures
Fund Balance, January 1, 1978
Fund Balance, December 31, 1978
$ 365,996.48
67,432.69
24,640.23
263,492.75
7,221.92
4.230.11
367,017.70
$ 8,000.00
151,240.00
159,240.00
61,930.00
57,320.00
9,875.00
20.000.00
149,125.00
$ 10,115.00
Actual
(Over) Under
Budget
($ 4,520.64)
19,767.49
15,246.85
4,072.74
2,664.34
422.93
2.000.00
9,160.01
S 6.086.84
$ - ($ 365,996.48)
(1,021.22) $ _
37,877.46
S 36,856.24
(67,432.69)
(24,640.23)
(263,492.75)
(7,221.92)
(4,230.11)
(367,017.70)
S 1.021.22
-18-
CITY OF SALINA
Salina, Kansas
Exhibit C (Contd.)
STATEMENT OF ACTUAL REVENUES AND EXPENDITURES COMPARED WITH
BUDGET AND CHANGES IN FUND BALANCES - BY FUND
Year Ended December 31, 1978
Actual
TRUST AND AGENCY FUNDS
Citizenship Trust
Revenues
Interest from investments
Expenditures
Awards
Revenues Over (Under) Expenditures
Fund Balance, January 1, 1978
Fund Balance, December 31, 1978
$ 725.00 $
Actual
(Over) Under
Budget Budget
- ($ 725.00)
725.00 $ - (S 725.00)
10,250.00
S 10,975.00
HUD Community Development
Revenues
Grants from Federal government
$1,060,154.50 $
- ($1,060,154.50)
Other appropriations and grants
35,209.00
- (35,209.00)
Sale of real estate
46,626.00
- (46,626.00)
Interest from investments
9,542.07
- (9,542.07)
Collection of housing and win-
terization loans - Principal
and interest
3,631.32
- (3,631.32)
Reimbursement of expenditures
5,243.00
- (5,243.00)
Total Revenues
11160,405.89
- (1,160,405.89)
Expenditures
Personal services
37,734.14
- (37,734.14)
Contractual services
240,460.73
- (240,460.73)
Materials and supplies
21650.44
- (2,650.44)
Housing and winterization loans
31,313.18
- (31,313.18)
Capital outlay
865,404.57
- (865,404.57)
Total Expenditures
11177,563.06
- (1,177,563.06)
Revenues Over (Under) Expenditures
(17,157.17) $
- $ 17.157.17
Fund Balance, January 1, 1978
152,941.19
Adjustment for prior year encum-
brances
1,506.58
Fund Balance, December 31, 1978
$ 137.290.60
-19-
CITY OF SALINA
Salina, Kansas
Exhibit C (Contd.)
STATEMENT OF ACTUAL REVENUES AND EXPENDITURES COMPARED WITH
BUDGET AND CHANGES IN FUND BALANCES - BY FUND
Year Ended December 31, 1978
Expenditures
Sales proceeds remitted to
District Court 735.00 - (735.00)
Revenues Over (Under) Expenditures 1,330.00 $ - ($ 1,330.00)
Fund Balance, January 1, 1978 -
Fund Balance, December 31, 1978 1,330.00
Revenues
Sale of mausoleum space
Expenditures
Mausoleum Endowment
$ 295.00 $ - ($ 295.00)
Revenues Over (Under) Expenditures
Fund Balance, January 1, 1978
Fund Balance, December 31, 1978
295.00 $ - ($ 295.00)
17,095.17
$ 17.390.17
-20-
Actual
(Over) Under
Actual Budget
Budget
TRUST
AND AGENCY FUNDS (CONTD.)
Cemetery
Endowment
Revenues
Interest from investments
$
1,832.40 $ -
($ 1,832.40)
Perpetual care deposits
2,587.50 -
_ (2,587.50)
Total Revenues
4,419.90 -
(4,419.90)
Expenditures
- _
_
Revenues Over (Under) Expenditures
4,419.90 8 -
($ 4.419.90)
Fund Balance, Januarry 1, 1978
32,268.16
Fund Balance, December 31, 1978
$
36.688.06
Mausoleum Trust
Revenues
Sale of mausoleum space
$
2,065.00 $ -
($ 2,065.00)
Expenditures
Sales proceeds remitted to
District Court 735.00 - (735.00)
Revenues Over (Under) Expenditures 1,330.00 $ - ($ 1,330.00)
Fund Balance, January 1, 1978 -
Fund Balance, December 31, 1978 1,330.00
Revenues
Sale of mausoleum space
Expenditures
Mausoleum Endowment
$ 295.00 $ - ($ 295.00)
Revenues Over (Under) Expenditures
Fund Balance, January 1, 1978
Fund Balance, December 31, 1978
295.00 $ - ($ 295.00)
17,095.17
$ 17.390.17
-20-
CITY OF SAL INA
Salina, Kansas
Exhibit C (Contd.)
STATEMENT OF ACTUAL REVENUES AND EXPENDITURES COMPARED WITH
BUDGET AND CHANGES IN FUND BALANCES - BY FUND
Year Ended December 31, 1978
Actual Budget
TRUST AND AGENCY FUNDS (CONTD.)
State Withholding Tax
Revenues
State withholding tax deductions $ 79,689.34 $ -
Expenditures
State withholding tax deductions
remitted 79,689.34 -
Revenues Over (Under) Expenditures - S
Fund Balance, January 1, 1978 -
Fund Balance, December 31, 1978 $ -
See accompanying notes to financial statements
which are an integral part hereof.
-21-
Actual
(Over) Under
Budget
($ 79,689.34)
(79,689.34)
S
CITY OF SALINA
Salina, Kansas
NOTES TO FINANCIAL STATEMENTS
1. Significant Accounting Policies:
a. The accounting records of the City are maintained on the cash basis
as to revenues and the encumbrance method as to expenditures. This
method records revenues when the monies are actually received and
expenditures at the time a fund is legally encumbered under appli-
cable Kansas law. This method serves to develop information rela-
tive to compliance with the budget, cash basis, and other statutes
applicablelto cities within the State of Kansas; however, the method
is not in ccordance with generally accepted accounting principles
for municipalities. The principle differences between the method of
accounting 0tilized and generally accepted accounting principles are
as follows
•
Fixed 'lasset records are not maintained
• Depreciation is not recorded in enterprise funds
• Receivables are not recorded until collected
• Inventories are not recorded in the enterprise funds
• The Walter Utility Fund does not reflect the bonded
indebtedness or accrued interest thereon
• A Longj -Term Debt Fund is not maintained
Special Assessments are accounted for in the Bond and
Intetest Fund, rather than in a separate fund.
Revenues collected in advance are recorded as revenue
when',received and not deferred to a subsequent
accounting period.
b. Investmentslare stated at cost and revenues from investments are
recorded when received.
c. Transfers between funds are recorded as expenditures of the fund
making the transfer and revenues of the fund receiving the transfer.
2. The City participates in the Kansas Public Employees Retirement System, estab-
lished under the following statutory authority
• Policemen's and Firemen's Retirement Fund - K.S.A. 74 -4951
• Other employees' retirement fund - K.S.A. 74 -4901 and following.
These retirement programs are administered by the State of Kansas, which
receives premiums withheld from employees wages and contributed by the employer
and provides applicable retirement benefits directly to covered employees.
3. The City has established the following reserve accounts, which are being carried
in the City's records with the Construction Funds, as shown on Schedule 9.
• Solid Waste Equipment Reserve $35.000.00
• Computer Equipment and Software Reserve 527.145.50
-22-
4. Interest on customers' meter deposits of the Water and Sewerage Fund is not
credited annually as required by K.S.A. 12 -822, but is paid at date of deposit
withdrawal by customer.
5. The principal ($10,000) of the Citizenship Trust Fund must be maintained intact.
Revenues from the fund are to be used for annual awards to outstanding Salina
citizens.
6. The City has outstanding an issue of Combined Water and Sewer System Revenue
Bonds, Series of 1961, of which the principal amount of $1,515,000 remains out-
standing at December 31, 1978, and an issue of Combined Water and Sewer System
Revenue Bonds, Series of 1977, of which the principal amount of $3,000,000
remains outstanding at December 31, 1978. The City has provided for the payment
of all principal and interest on the bonds by depositing United States government
obligations with an escrow agent, as explained in Note 3, on page 64.
Neither the assets deposited with the escrow agent for retirement of the 1961
and 1977 bond issues, nor the outstanding 1961 and 1977 obligations, are reflec-
ted in the accompanying financial statements.
The amounts required to be maintained in the reserve accounts established by
the bond ordinance authorizing issuance of the Waterworks and Sewage System
Refunding Revenue Bonds, Series of 1978, explained in Note 2, on page 64, have
been provided and the net operating income of the water and sewerage system was
sufficient to meet the requirements of the ordinance.
7. The accompanying financial statements contain several funds for which budgets
were not prepared and consequently comparisons are not presented. The reasons
for omitting certain budget comparisons are shown below.
• Central Garage - The fund is an intragovernmental fund whose expendi-
tures are reimbursable by other funds.
• Trust and Agency Funds - The individual trust and agency funds are
not subject to the budget law since the assets do not belong to the
City of Salina.
• Special Revenue Funds - Certain of the special revenue funds are not
budgeted since their revenues are designated for a special purpose
or the fund represents a clearing account.
The City budgets Federal Revenue Sharing Funds; however, the pre-
sentation of budgeted figures in the financial statements could be
misleading since the entitlement period for which Federal Revenue
Sharing Funds are budgeted does not coincide with the City's calen-
dar year accounting period.
• Capital Projects Fund - The capital projects fund is not budgeted
since provision for payment of expenditures is from the issuance of
bonds, temporary notes, and special assessments and charges.
8. The City did not budget the transfer of the unencumbered fund balances of the
• Unemployment Insurance Fund
• Social Security Fund
• Kansas Public Employees' Retirement System Fund
• Workmen's Compensation Fund
• Kansas Firemen's and Policemen's Retirement Fund
to the Employee Benefit Fund at December 31, 1978. Total 1978 expenditures of
-23-
the aforementioned funds, excluding the amounts transferred to the Employee Benefit
Fund, did not exceed the budgeted expenditures.
Capital expenditures financed by the issuance of bonded indebtedness and expendi-
tures attributable to the refunding of the bonds outstanding as explained in Note
3, on page 64 of the financial statements, resulted in an excess of actual over
budgeted expenditures in the Water and Sewerage Fund.
Expenditures of the Paper Recycling Fund exceeded budgeted expenditures by $190.61.
-24-
CITY OF SALINA
Salina, Kansas
COMPARISON OF CASH BALANCES WITH ENCUMBRANCES
AND COMPOSITION OF CASH BALANCE
Year Ended December 31, 1978
Funds
General Fund
Special Revenue Funds
Unemployment Insurance
Social Security
Emergency Preparedness
Revenues Collected in Advance
Street Machinery
Kansas Public Employees' Retirement
System
Special Gasoline Tax
Federal Revenue Sharing
Special Reserve
Alcohol Safety Action Program
Human Resources
Emergency Jobs Act
Workmen's Compensation
Kansas Firemen's and Policemen's
Retirement
Tourism and Convention Promotion
Employee Benefit
Debt Service Fund
Bond and Interest
Capital Projects Fund
Construction
Enterprise Funds
Water and Sewerage
Golf Course
Sanitation
Paper Recycling
Parking Meters
Solid Waste Disposal
Intragovernmental Fund
Central Garage
-25-
Unencumbered
Cash
12 -31 -78
Encumbrances
$ 311,732.66 $228,655.50
Schedule 1
Treasurer's
Cash and
Investments
$ 540,388.16
845.12
86.76
931.88
32,515.67
-
32,515.67
31,585.70
-
31,585.70
112,023.64
4,340.00
116,363.64
21,798.48
54,410.25
76,208.73
37,038.07
-
37,038.07
4,280.05
1,750.30
6,030.35
3,031.78
-
3,031.78
41,466 52
-
41,466.52
368,616.42
-
368,616.42
207,367.83
-
207,367.83
1,602,428.34
-
1,602,428.34
3,543,572.48
89,316.26
3,632,888.74
6,881.64
-
6,881.64
131,307.25
-
131,307.25
19,274.52
-
19,274.52
7,349.34
6,763.41
14,112.75
12,931.42
256.00
13,187.42
36,856.24
-
36,856.24
CITY OF SALINA
Salina, Kansas
Schedule 1 (Contd.)
COMPARISON OF CASH BALANCES WITH ENCUMBRANCES
AND COMPOSITION OF CASH BALANCE
Year Ended December 31, 1978
Funds
Trust and Agency Funds
Citizenship Trust
HUD Community Development
Cemetery Endowment
Mausoleum Trust
Mausoleum Endowment
State Withholding Tax
Totals
Composition of Cash Balance
Cash in Banks
Planters State Bank and Trust Co.
First Bank and Trust Co.
First National Bank and Trust Co.
National Bank of America
Petty Cash
Cash on Hand
Investments (Schedule 2)
Total
Unencumbered
Cash
12 -31 -78
Treasurer's
Cash and
Encumbrances Investments
$ 10,975.00 $ - $ 10,975.00
137,290.60 993.23 138,283.83
36,688.06 - 36,688.06
1,330.00 - 1,330.00
17,390.17 - 17,390.17
$6,736,577.00 $386,571.71 $7,123,148.71
$281,253.26
210,879.22
748,453.09
953,144.26 $2,193,729.83
2,500.00
368,616.42
4,558,302.46
See accompanying notes to financial statements
which are an integral part hereof.
$7,123,148.71
-26-
Detail of
CITY OF SALINA
- Planters State Bank
8574,
Salina, Kansas
of
Deposit
- First
National Bank
dated
Schedule 2
Trust Company
INVESTMENTS
9360,
dated
11- 13 -78,
December 31, 1978
dated
10 -1 -75,
7.250 %,
4 years
10,000.00
Cost
Funds
9- 15 -78,
7.695 %,
$ 25,000.00
Street Machinery
14193,
dated
33,000.00
Special Reserve
1 year
52,200.00
1,100,000.00
Capital Projects
10- 12 -78,
8.256 %,
90 days
Water and Sewerage
Construction Fund
14285,
$1,200,000.00
11- 13 -78,
System Sinking Fund
91 days
500,718.42
65081,
Plant Reserve Fund
8- 15 -78,
419,000.00
184 days
System Reserve Fund
967,000.00
3,086,718.42
Sanitation
80,000.00
Citizenship Trust
10,000.00
HUD Community Development
171,384.04
Cemetery Endowment
35,000.00
Mausoleum Endowment
17,200.00
Total
4,558.30Z-.-46
Detail of
Investments
- Planters State Bank
8574,
Certificates
of
Deposit
- First
National Bank
dated
and
Trust Company
400,000.00
9360,
dated
11- 13 -78,
10883,
dated
10 -1 -75,
7.250 %,
4 years
10,000.00
14155,
dated
9- 15 -78,
7.695 %,
180 days
300,000.00
14193,
dated
10 -6 -78,
8.161 %,
1 year
52,200.00
14209,
dated
10- 12 -78,
8.256 %,
90 days
350,000.00
14285,
dated
11- 13 -78,
9.028 %,
91 days
200,000.00
65081,
dated
8- 15 -78,
7.172 %,
184 days
12,000.00 924,200.00
Certificates
of Deposit
- Planters State Bank
8574,
dated
2 -2 -78, 6.440
%, 1 year
340,000.00
8761,
dated
10- 12 -78,
8.256 %, 180 days
400,000.00
9360,
dated
11- 13 -78,
9.028 %, 91 days
100,000.00
94611
dated
12 -6 -78,
9.166 %, 90 days
3002000.00 1,140,000.00
Certificates of Deposit - National Bank of
America
1290, dated 9- 15 -78, 7.695 %, 240 days
1320, dated 10 -6 -78, 8.161 %, 1 year
1328, dated 10- 12 -78, 8.256 %, 120 days
1360, dated 11- 13 -78, 9.028 %, 90 days
Certificates of Deposit - First Bank & Trust
Company
1916, dated 11- 13 -78, 9.028 %, 182 days
1914, dated 10- 16 -78, 8.256 %, 90 days
-27-
300,000.00
446,000.00
350,000.00
200,000.00
100,000.00
300,000.00
1,296,000.00
400,000.00
CITY OF SALINA
Salina, Kansas
INVESTMENTS
December 31, 1978
Detail of Investments (Contd.)
U.S. Treasury Bonds - First National Bank and
Trust Company
Due 2- 15 -07, 7.625 %, Par value - $317,000.00
(Held by System Sinking Fund)
Savings Accounts - First National Bank and
Trust Company
4-25-69-3, 5%
4- 44 -15 -1, 5%
4- 44 -14 -0, 5%
Savings Account - Homestead Savings and Loan
0-01-000-47651, 5.25%
Savings Account - Security Savings and Loan
0 -01- 000 - 06091, 5.25%
Savings Account - Colonial Savings and Loan
0-05-000-31526, 5.25%
Schedule 2 (Contd.)
$ 171,384.04
85.63
187,445.29
Savings Account - Capitol Federal Savings and Loan
379379, 5.75%
Total
See accompanying notes to financial statements
which are an integral part hereof.
Cost
$ 301,187.50
358,914.96
40,000.00
30,000.00
35,000.00
33,000.00
$4,558,302.46
.M
CITY OF SALINA
Salina, Kansas
STATEMENT OF INDEBTEDNESS
December 31, 1978
Date of
Interest
Series
Issue
Rate
Bonds of Indebtedness
General Obligation
FL -178
5 -01 -58
2 - 3
Flood control
Flood control
FL -186
5 -01 -61
3 - 3
1/2
Flood control
FL -193
11 -01 -63
2 7/8
- 3 1/2
Library
LB -200
11 -01 -65
3 1/4
- 3 3/8
City- County Building
CB -201
11 -01 -66
3 3/4
- 5
Municipal golf course
G -206
12 -01 -67
3 3/4
- 4 1/4
Municipal golf course
G-209
10 -01 -68
3 3/4
- 4 1/4
Ash Street sewer
AS -210
12 -01 -69
5.25
Park improvements
PK -216
4 -01 -74
4.1 -
4.2
Bicentennial Center
BC -218
4 -01 -77
4.6 -
5.25
Park improvements
PK -220
12 -15 -77
4.4 -
4.75
Total General Obligation
Special Assessments
P -183
12 -01 -59
3.375
- 4
Curb, gutter, paving
P -185
11 -01 -60
2 3/4
- 3 1/2
Curb, gutter, paving
P -189
11 -01 -61
2 3/4
- 3 1/2
Curb, gutter, paving
Off- street parking
OFP -190
11 -01 -62
2 1/2
- 3
Curb, gutter, paving
P -191
11 -01 -62
2 1/2
- 3
Curb, gutter, paving
P -194
11 -01 -63
3 1/8
- 3 1/2
Curb, gutter, paving
P -198
11 -01 -65
3 1/4
- 3 3/8
Curb, gutter, paving
P -204
11 -01 -67
3.70
- 4.25
Curb, gutter, paving
P -205
11 -01 -67
2.70
- 4.5
Curb, gutter, paving
P -207
11 -01 -68
3.9 -
4.5
Curb, gutter, paving
P -208
11 -01 -68
3.90
- 4.25
Curb, gutter, paving
P -211
12 -01 -69
5.25
Curb, gutter, paving
P -212
4 -01 -70
5 1/2
- 6
Curb, gutter, paving
P -213
P -214
12 -01 -70
12 -01 -71
4.5 -
3 1/2
4.7
- 3 5/8
Curb, gutter, paving
Curb, gutter, paving
P -215
1 -01 -74
4.10
- 4.75
Curb, gutter, paving
P -217
9 -01 -75
4 1/4
- 5 3/8
Curb, gutter, paving
P -219
12 -01 -77
4.4 -
4.7
Curb, gutter, paving
P -221
6 -01 -78
4.7 -
5
Total Special Assessments
Temporary Notes
Waterworks and Sewer
PT -86 -2
5 -09 -77
4 3/4
Waterworks and Sewer
PT -88
3 -07 -77
4
Waterworks and Sewer
PT -89
7 -13 -77
4
Waterworks and Sewer
PT -90
7 -24 -78
5
Waterworks and Sewer
PT -91
7 -24 -78
5
Waterworks and Sewer
PT-92
7-24-78
5
Waterworks and Sewer
PT -93
7 -24 -78
5
Total Temporary Notes
Amount
Issued
$ 666,000.00
1,132,000.00
260,000.00
675,000.00
1,100,000.00
75,000.00
75,000.00
131,385.17
100,000.00
6,500,000.00
_ 250,000.00
10,964,385.17
402,737.72
551,385.64
605,942.89
1,375,365.60
456,283.76
986,2 18.15
265,000.00
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
428,000.00
888,000.00
755,000.00
8,522,418.18
265,969.49
177,143.50
382,232.38
304,774.65
299,411.80
161,236.00
302,147.50
1,892,915.32
Outstanding
12 -31 -77
$ 33,000.00
235,000.00
91,000.00
290,000.00
550,000.00
50,000.00
50,000.00
40,000.00
70,000.00
6,500,000.00
250,000.00
8,159,000.00
60,000.00
108,000.00
150,000.00
340,000.00
111,000.00
349,000.00
100,000.00
65,000.00
30,000.00
34,000.00
70,000.00
60,000.00
52,000.00
60,000.00
125,000.00
175,000.00
360,000.00
888,000.00
3,137,000.00
265,969.49
177,143.50
382,232.38
825,345.37
1978
Issued Payments
755,000.00
755,000.00
304,774.65
299,411.80
161,236.00
302,147.50
1,067,569.95
$ 33,000.00
55,000.00
13,000.00
35,000.00
55,000.00
3,000.00
3,000.00
13,000.00
10,000.00
325,000.00
545,000.00
20,000.00
27,000.00
30,000.00
68,000.00
23,000.00
52,000.00
15,000.00
10,000.00
30,000.00
3,000.00
35,000.00
20,000.00
4,000.00
15,000.00
25,000.00
25,000.00
45,000.00
38,000.00
485,000.00
265,969.49
177,143.50
443,112.99
Schedule 3
Outstanding
12-31-78
180,000.00
78,000.00
255,000.00
495,000.00
47,000.00
47,000.00
27,000.00
60,000.00
6,175,000.00
250 000.00
7,614,000.00
40,000.00
81,000.00
120,000.00
272,000.00
88,000.00
297,000.00
85,000.00
55,000.00
31,000.00
35,000.00
40,000.00
48,000.00
45,000.00
100,000.00
150,000.00
315,000.00
850,000.00
755,000.00
3,407,000.00
382,232.38
304,774.65
299,411.80
161,236.00
302,147.50
1,449,802.33
MOM
Revenue Bonds
Water and Sewer
Water and Sewer
Water and Sewer
Total Revenue Bonds
Totals
Amounts Due in Calendar Year
1979
1980
1981
1982
1983
To Maturity
Totals
CITY OF SALINA
Salina, Kansas
STATEMENT OF INDEBTEDNESS
December 31, 1978
Series
Principal
$ 1,815,007.03
1,853,795.30
1,032,000.00
930,000.00
785,000.00
10,449,000.00
Date of
Issue
7 -01 -61
4 -01 -77
5 -01 -78
Interest
$ 948,042.77
763,092.47
684,899.85
638,185.05
600,057.95
7,152,228.62
Interest
Rate
3 1/2 - 5
5 1/2 - 6
6 1/4
Total
$ 2,763,049.80
2,616,887.77
1,716,899.85
1,568,185.05
1,385,057.95
17,601,228.62
$16,864.802.33 $10,786.506.71 $27.651.309.04
See accompanying notes to financial statements
which are an integral part hereof.
Amount
Issued
$ 3,600,000.00
3,000,000.00
4,394,000.00
10,994,000.00
$32.373.718.67
Outstanding
12 -31 -77
$ 1,670,000.00
3,000,000.00
4,670,000.00
$16.791,345.37
1978
Issued
_4,394,000.00
4,394,000.00
$6.216,569.95
Schedule 3 (Contd.)
Payments
$1,670,000.00
3,000,000.00
4,670,000.00
X6.143.112.99
Outstanding
12 -31 -78
4,394,000.00
4,394,000.00
$16.864,802.33
-30-
CITY OF SAL INA
Salina, Kansas
Schedule 4
RECONCILIATION OF FISCAL AGENCY ACCOUNT
December 31, 1978
Balance with
Fiscal Agency, January 1, 1978
$
5,957.01
Remittances
Matured bonds,
including
$1,000 overpayment
$1,186,000.00
Interest coupons
963,558.93
Commissions
and postage
2,073.90
2,151,632.83
Total Remittances
and Beginning
Balance
2,157,589.84
Returns
Refund of
cumulative
overpayments
2,000.00
Cancelled
bonds
1,185,000.00
Interest coupons
paid
964,722.44
Commissions
and postage
retained
2,073.76
2,153,796.20
Balance with
Fiscal Agency,
December
31, 1978
$
3,793.64
Analysis of
Balance
Bond
Date
Date Coupon
Bond
Series
Issued
Due Number
Number
Detail
Amount
OFP -190
11 -1 -62
11 -1 -82
30
1175
1 @ 15.00
$ 15.00
P-194
11-1-63
11 -1 -84
29
9 35 -9 39
5 @ 15.62
78.10
LB -200
11 -1 -65
11 -1 -86
25
131 -132
2 @ 84.38
168.76
G -206
12 -1 -67
12 -1 -86
20
49 -51
3 @ 21.15
63.75
G-206
12-1-67
12-1-86
20
56-57
2 @ 21.25
42.50
G -206
12 -1 -67
12 -1 -86
20
74 -75
2 @ 21.25
42.50
Water and
Sewerage
7 -1 -61
8 -1 -86
34
2395 -2405
10 @ 18.00
180.00
BC -218
4 -1 -77
10 -1 -97
2
265 -269
5 @ 115.00
575.00
Water and
Sewerage
4 -1 -77
4 -1 -01
2
225 -226
2 @ 137.50
275.00
P-189
11 -1 -61
11 -1 -82
34
516-520
5 @ 17.50
87.50
OFP -190
11 -1 -62
11 -1 -82
32
1172 -1173
2 @ 15.00
30.00
OFP -190
11 -1 -62
11 -1 -82
32
1225 -1239
15 @ 15.00
225.00
P-191
11 -1 -62
11 -1 -82
32
397-401
5 @ 15.00
75.00
FL -193
11 -1 -63
11 -1 -84
30
231 -234
4 @ 15.63
62.52
P -194
11 -1 -63
11 -1 -84
30
882 -887
6 @ 15.63
93.78
P -194
11 -1 -63
11 -1 -84
30
935 -939
5 @ 15.63
78.15
LB-200
11 -1 -65
11 -1 -86
26
131 -132
2 @ 84.37
168.74
G -206
12 -1 -67
12 -1 -86
21
46 -51
6 @ 21.25
127.50
G -206
12 -1 -67
12 -1 -86
21
55 -63
9 @ 21.25
191.25
G-206
12-1-67
12-1-86
21
74-75
2 @ 21.25
42.50
P -213
12 -1 -70
12 -1 -81
17
103 -112
10 @ 23.13
231.30
P -212
4 -1 -70
12 -1 -90
17
40 -43
4 @ 27.50
110.00
P -212
4 -1 -70
12 -1 -90
17
52 -55
4 @ 27.50
110.00
P-212
4-1-70
12-1-90
17
56-79
24 @ 30.00
720.00
Cash Shortage
(.21)
Total
$3.793.64
See accompanying notes to financial statements
which are an integral part hereof.
-31-
CITY OF SALINA
Salina, Kansas
INSURANCE COVERAGE
December 31, 1978
Owners', Landlords' and Tenants'
Liability
Salina Community Theatre
Lakewood Park Boat Concession
and Lodge
Memorial Hall
Landfill
Swimming pools
Sanitation
Golf course
Water and Sewerage Department
Property, Plant, and Equipment
owned by the City of Salina
Generally all city buildings
and equipment
City owned power machinery
and equipment
Boiler and machinery
Two -way radios
Vehicle Insurance
Automobile insurance
Workmen's Compensation - Employers'
Liability
Public Officials and Employees'
Liability
Depositor's Forgery Bond
Money and Securities
Type of Coverage
Bodily injury
Property damage
Fire and lightning
Extended coverage, van-
dalism and malicious
mischief
Scheduled property floater
Accidental breakdown
Scheduled property floater
Comprehensive
Medical payments
Uninsured motorists
Physical damage
Employers' liability
Workmen's compensation
Total coverage
Self insurance retention
City of Salina, including
Water and Sewerage Dept.
Inside
Money and securities
Checks other than payroll
Outside
Money and securities
Checks other than payroll
Schedule 5
Amount
$ 300/300,000.00
50/50,000.00
See accompanying notes to financial statements
which are an integral part hereof.
11,690,000.00
255,300.00
250,000.00
76,580.00
100/300/50,000.00
2,000.00
15/30,000.00
60/180,000.00
100,000.00
Legal Limit
1,000,000.00
2,500.00
10,000.00
15,000.00
10,000.00
15,000.00
10,000.00
-32-
Name
Honesty Blanket Bond
Norris D. Olson
Melvin E. Abbott
Bill Crews
Donald L. Harrison
Keith G. Duckers
Gerald F. Simpson
Jack Weisgerber
Dan Geis
Karen Graves
CITY OF SALINA
Salina, Kansas
FIDELITY BONDS
December 31, 1978
Title
Public Employees
City Manager
City Treasurer
Municipal Court Judge
City Clerk & Director
of Finances
City Commissioner
City Commissioner
City Commissioner
City Commissioner
City Commissioner
*Resigned November 20, 1978
-33-
Effective Expiration
Schedule 6
Date
Date
Amount
6 -1 -77
6 -1 -80
$10,000.00
5 -1 -78
12- 16 -78*
5,000.00
3 -21 -78
3 -21 -79
50,000.00
1 -10 -78
1 -10 -79
1,000.00
2 -20 -78
2 -20 -79
5,000.00
4 -21 -75
4 -16 -79
10,000.00
4 -21 -75
12 -31 -78
10,000.00
4 -18 -77
4 -16 -79
10,000.00
4 -18 -77
4 -20 -81
10,000.00
4 -18 -77
4 -20 -81
10,000.00
See accompanying notes to financial statements
which are an integral part hereof.
CITY OF SALINA
Salina, Kansas
FUNDS ON DEPOSIT COMPARED WITH DEPOSITORY SECURITY
December 31, 1978
Gross Balances
Checking
Savings
Certificates of deposit
Totals
Deduct
F.D.I.C. and F.S.L.I.C. coverage
Balance
Security Required - 70%
Checking
Savings and certificates of deposit
Totals
Deduct
Security provided
Security Provided in Excess of Statutory
Requirements
First National First
Bank and Bank and
Trust Company Trust Company
$ 748,453.09 $ 210,879.22
358,914.96 -
924,200.00 400,000.00
2,031,568.05 610,879.22
140,000.00 140,000.00
1.891 568 05 470.879 22
495,917.16 119,615.45
828,180.48 210,000.00
1,324,097.64 329,615.45
1,378,125.00 1,037,000.00
1 54,027.36 $ 707.384.55
See accompanying notes to financial statements
which are an integral part hereof.
National
Bank of
America
$ 952,420.44
1,296,000.00
2,248,420.44
Planters
State Bank
$ 925,482.21
1,140,000.00
2,065,482.21
Homestead Security Colonial
Savings Savings Savings
and loan and Loan and Loan
Association Association Association
40,000.00 30,000.00 35,000.00
40,000.00 30,000.00 35,000.00
140,000.00 140,000.00 40,000.00 30,000.00 35,000.00
2,108,42-Q-.44 -- 1,925,482 21
638,694.30
619,837.54
837,200.00
728,000.00
1,475,894.30
11347,837.54
2,227,000.00 3,239,559.30
$ 751.105 70 $1.891.721 76 $
Schedule 7
Capitol
Federal Savings
and Loan
^ - -
- --
33,000.00
33,000.00
33,000.00
S
-34-
CITY OF SALINA
Salina, Kansas
Schedule 8
MUNICIPAL COURT
SUMMARY OF ASSESSMENTS, REDUCTIONS,
AND UNCOLLECTED CASE BALANCE
Year Ended December 31, 1978
Uncollected Case Balance, January 1, 1978 $ 12,983.61
Assessments
Court fines 232,380.00
State fees 10,485.00
Parking violations 32,107.25
Reinstatements 458.00
Total Assessments 275,430.25
Beginning Balance and Assessments 288,413.86
Reductions
Fines suspended 305.00
Fines worked out 375.00
Fines dismissed 6,184.00
Cash collected 262,049.86
Total Reductions 268,913.86
Uncollected Case Balance, December 31, 1978 $ 19.500.00
See accompanying notes to financial statements
which are an integral part hereof.
-35-
Project
Number
65 -01
65 -02
65 -03
65-04
65 -05
65 -06
65 -08
65 -11
65 -12
65-13
65 -14
65 -15
65-16
65 -17
65 -18
65 -19
65 -20
65 -21
65-22
65 -90
65-95
65 -97
65-98
, ey cres
2nd, Dow, Wallerius,
Parkwest, and Country
Hills 2nd2 streets
Job 77 -620, Key Acres
2nd, Dow, and George-
town, improvements
Job 77 -628, Midway
improvements
Job 77 -619, Hocking addi-
tion, water and sewer
Job 77 -625, Wallerius and
Oakdale, improvements
Job 77 -627, Dow improve-
ments
Job 78 -634, Country Club
Estates #3
Job 78 -635, Park West,
improvements
Job 78 -6362 Georgetown,
Eastridge, Riverdale
Job 78 -638, Ivey Park
improvements
Job 78 -639, Country Club
#5, Dow improvements
Job 78 -643, Eastridge,
water and sewer
169,718.89
(144,096.52)
(24,900.00)
(74,210.26)
(44,919.71)
Bicentennial Center 6,029,614.62
Solid waste equipment
reserve 17,000.00
Computer reserve 20,613.00
Balance of sidewalk jobs (10,095.10)
Bonds issued and pro-
jects closed during
53,125.37
47,571.35
362,322.42
304,077.80
161,236.00
302,147.50
5,295.12
18,000.00
6,532.50
2,941.89
101,006.57
300,464.39
44,442.00
73,740.14
49,449.39
166,160.54
137,198.54
301,001.17
148,252.20
114,413.12
110,552.39
9,950.80
4,860,911.30
68,712.32
(444,560.91)
(69,342.00)
(94,825.03)
(94,369.10)
(118,589.19)
(137,198.54)
61,321.25
155,825.60
46,822.88
191,595.11
(4,655.68)
1,168,703.32
35,000.00
27,145.50
(7,153.21)
1978 (205,827.71) 974,167.89 518,952.46 249,387.72
Totals 86.501 = 770.48 $2.417.597.68 87,316,939-82 $1.602.428.34
-36-
CITY OF
SALINA
Salina,
Kansas
Schedule 9
CONSTRUCTION FUND
- SCHEDULE OF
RECEIPTS,
EXPENDITURES, AND
FUND BALANCES -
BY PROJECT
Year Ended December 31, 1978
Fund
Fund
Balance
Balance
1 -1 -78
Receipts
Expenditures
12 -31 -78
Street improvements
Flood
$ 240,208.15
$ 135,000.00
$ 95,532.05
$ 279,676.10
control
25,871.63
-
-
25,871.63
Park improvements
14,489.07
-
-
14,489.07
City- County building
21,475.99
-
-
21,475.99
Parks - Acquisition
and
improvements
287,532.78
45,179.84
196,133.27
136,579.35
Miscellaneous improve-
ments and studies
Baseball diamonds
29,295.65
150,000.00
-
11,399.91
17,895.74
Job 77 -614 K A
-
77,379.58
72,620.42
, ey cres
2nd, Dow, Wallerius,
Parkwest, and Country
Hills 2nd2 streets
Job 77 -620, Key Acres
2nd, Dow, and George-
town, improvements
Job 77 -628, Midway
improvements
Job 77 -619, Hocking addi-
tion, water and sewer
Job 77 -625, Wallerius and
Oakdale, improvements
Job 77 -627, Dow improve-
ments
Job 78 -634, Country Club
Estates #3
Job 78 -635, Park West,
improvements
Job 78 -6362 Georgetown,
Eastridge, Riverdale
Job 78 -638, Ivey Park
improvements
Job 78 -639, Country Club
#5, Dow improvements
Job 78 -643, Eastridge,
water and sewer
169,718.89
(144,096.52)
(24,900.00)
(74,210.26)
(44,919.71)
Bicentennial Center 6,029,614.62
Solid waste equipment
reserve 17,000.00
Computer reserve 20,613.00
Balance of sidewalk jobs (10,095.10)
Bonds issued and pro-
jects closed during
53,125.37
47,571.35
362,322.42
304,077.80
161,236.00
302,147.50
5,295.12
18,000.00
6,532.50
2,941.89
101,006.57
300,464.39
44,442.00
73,740.14
49,449.39
166,160.54
137,198.54
301,001.17
148,252.20
114,413.12
110,552.39
9,950.80
4,860,911.30
68,712.32
(444,560.91)
(69,342.00)
(94,825.03)
(94,369.10)
(118,589.19)
(137,198.54)
61,321.25
155,825.60
46,822.88
191,595.11
(4,655.68)
1,168,703.32
35,000.00
27,145.50
(7,153.21)
1978 (205,827.71) 974,167.89 518,952.46 249,387.72
Totals 86.501 = 770.48 $2.417.597.68 87,316,939-82 $1.602.428.34
-36-
CITY OF SALINA
Salina, Kansas
Schedule 9 (Contd.)
CONSTRUCTION FUND - SCHEDULE OF
RECEIPTS, EXPENDITURES, AND FUND BALANCES - BY PROJECT
Year Ended December 31, 1978
STATEMENT OF EXPENDITURES COMPARED WITH APPROPRIATIONS
FOR PROJECTS STARTED DURING 1978
Fund
Project Appropriation 1978 Balance
Number Authorization Total Received Expenditures 12 -31 -78
65 -16
8669(1)
$ 182,776.59
$ 47,571.35
$166,160.54
($118,589.19)
65 -17
8691(1)
150,918.39
-
137,198.54
(137,198.54)
65 -18
8705(1)
330,765.79
36210322.42
301,001.17
61,321.25
65 -19
3360(2)
397,342.00
304,077.80
148,252.20
155,825.60
65 -20
3365(2)
202,300.00
161,236.00
114,413.12
46,822.88
65 -21
3360(2)
397,342.00)
65 -21
3372(2)
313,665.00)
302,147.50
110,552.39
191,595.11
65 -21
3376(2)
79,530.00)
65 -22
3389(2)
12,570.24
5,295.12
9,950.80
(4,655.68)
Totals
$2,067.210.01
51,, 182.650.19
$987,528.76
11J5,12 1.43
(1) Ordinance number
(2) Resolution number
See accompanying notes to financial statements
which are an integral part hereof.
-37-
CITY OF SALINA
Salina, Kansas
AUDIT JOURNAL ENTRIES Schedule 10
December 31, 1978
Debit Credit
-I-
Bond money - Investments $ 25,000.00
Bond money - Cash $ 25,000.00
To eliminate a 1979 redemption and purchase
of certificatesof deposit from 1978 transactions.
-2-
Unappropriated surplus 10,561.49
Investments 10,561.49
To record transactions during the year 1977
applicable to Community Development funds
on deposit for the housing winterization
and conservation programs.
-3-
Housing loans 21,992.88
Winterization loans 9,320.30
Investments 18,139.79
Interest from investments 9,542.07
Loan repayments received 3,631.32
To record transactions during the year 1978
applicable to Community Development funds on
deposit for the housing winterization and
conservation programs.
ME
Revenue - State Liquor Enforcement Tax 8,350.21
Cash in bank 8,350.21
To eliminate 1979 distribution from Saline
County Treasurer from 1978 revenue.
!161!
Revenue - Construction Fund 150,000.00
Surplus - Construction Fund 150,000.00
To eliminate revenue recorded by journal
entry at December 31, 1977 from 1978 transactions.
Expenditures - Deposited to escrow account for
retirement of 1961 and 1977 bonds 4,328,184.01
Expenditures - Issuance costs of 1978 bonds 65,815.99
Revenue - 1978 bonds 4,394,000.00
To record 1978 bonds and retirement of 1961
and 1977 bonds.
See accompanying notes to financial statements -38-
which are an integral part hereof.
CITY OF SALINA
Salina, Kansas
Schedule C -1
DETAIL OF GENERAL FUND
EXPENDITURES BY DEPARTMENT COMPARED WITH BUDGET APPROPRIATIONS
Year Ended December 31, 1978
City Commission
Personal Services
Salaries
Contractual Services
Traveling expenses
Postage
Contributions
Legal advertising
Revision of ordinances
Other contractual services
Sundry Expenditures
Organizational dues
Actual
(Over) Under
Actual Bud et Budget
$ 500.00 $ 500.00 $ -
5,608.07
6,600.00
991.93
1.04
25.00
23.96
38,950.00
36,815.00
(2,135.00)
7,671.04
6,000.00
(1,671.04)
809.20
2,500.00
1,690.80
6,803.95
5,500.00
(1,303.95)
10,233.10 8,960.00 (1,273.10)
Totals
70,576,40
66,900.00
(3,676.40)
Schedule C -2
City Manager
Personal Services
Salaries - Department heads
37,341.68
32,410.00
(4,931.68)
Salaries - Regular employees
23,086.53
22,825.00
(261.53)
Contractual Services
Telephone and telegraph
1,694.09
1,600.00
(94.09)
Traveling expenses
1,975.44
1,500.00
(475.44)
Postage
160.99
200.00
39.01
Insurance - Motor vehicle
158.00
125.00
(33.00)
Insurance - Surety bonds
20.00
20.00
-
Repair - Furniture and office equipment
31.00
100.00
69.00
Repair - Motor vehicle
361.37
200.00
(161.37)
Materials and Supplies
Office supplies
479.13
400.00
(79.13)
Books and periodicals
430.24
425.00
(5.24)
Motor vehicle - Fuel and lubricants
353.90
325.00
(28.90)
Motor vehicle - Tires
75.85
50.00
(25.85)
Sundry Expenditures
Organizational dues
435.65
350.00
(85.65)
Capital Outlay
Furniture and fixtures
419.40
-
(419.40)
Totals
67,023.27
60,530.00
(6,43.27)
City Clerk
Personal Services
Salaries - Department heads 38,875.20 50,665.00 11,789.80
Salaries - Regular employees 59,887.55 58,475.00 (1,412.55)
-39-
CITY OF SALINA
Salina, Kansas
DETAIL OF GENERAL FUND Schedule C -3 (Contd.)
EXPENDITURES BY DEPARTMENT COMPARED WITH BUDGET APPROPRIATIONS
Year Ended December 31, 1978
(Continued)
City Clerk (Contd.)
Actual
Budget
Contractual Services
Telephone and telegraph
$ 1,786.20
$ 1,700.00
Traveling expenses
1,209.45
900.00
Postage
1,322,74
1,200.00
Printing office forms
1,929.17
2,000.00
Insurance - Surety bonds
252.00
225.00
Repair - Furniture and office equipment 1,525.60
1,500.00
Repair - Machinery and equipment
87.05
-
Rent - Machinery and equipment
10,633.60
13,500.00
Auditing and accounting services
3,800.00
3,800.00
Other professional services
2,150.16
500.00
Materials and Supplies
Office supplies
4,430,70
3,200.00
Books and periodicals
215.55
120.00
Motor vehicle - Fuel and lubricants
91.08
Sundry Expenditures
Organizational dues
470.00
450.00
Refunds
146.30
300.00
Capital Outlay
Furniture and fixtures
1,079.74
500.00
Office mechanical equipment
3,078.00
2,200.00
Totals
132,970.09
141,235.00
City Attorney
Personal Services
Salaries - Department heads
Salaries - Regular employee
Contractual Services
Legal services
Materials and Supplies
Books and periodicals
Totals
Municipal Court
Personal Services
Salaries - Department heads
Salaries - Regular employees
15,277.60
10,753.60
5,334.85
13,465.00
10,755.00
670.95 300.00
32,037 00 28,520,00
8,278.40 8,280.00
21,649.05 18,300.00
Actual
(Over) Under
Budget
($ 86.20)
(309.45)
(122.74)
70.83
(27.00)
(25.60)
(87.05)
2,866.40
(1,650.16)
(1,230.70)
(95.55)
(91.08)
(20.00)
153.70
(579.74)
(878.00)
8,264.91
Schedule C -4
(1,812,60)
1.40
(1,334.85)
(370.95)
(3,517.00)
Schedule C -5
1.60
(3,349.05)
-40-
CITY OF SALINA
Salina, Kansas
Schedule C -5 (Contd.)
DETAIL OF GENERAL FUND
EXPENDITURES BY DEPARTMENT COMPARED WITH BUDGET APPROPRIATIONS
Year Ended December 31, 1978
(Continued)
Municipal Court (Contd.)
Contractual Services
Telephone and telegraph
Printing office forms
Insurance - Motor vehicle
Insurance - Surety bonds
Repair - Motor vehicle
Repair - Motor vehicle tires
Other professional services
Materials and Supplies
Office supplies
Motor vehicle - Fuel and lubricants
Motor vehicle - Tires
Sundry Expenditures
Assessments remitted to State
Capital Outlay
Furniture and fixtures
Totals
City Building
Personal Services
Salaries - Regular employees
Contractual Services
Telephone and telegraph
Insurance - Fire
Gas service
Light and power service
Water service
Repair - Buildings
Laundry and towel service
Other professional services
Other contractual services
Materials and Supplies
Expendable tools
Janitor and toilet supplies
Electrical and lighting parts
Lumber and lumber products
Paint and painting materials
Totals
-41-
Actual
(Over) Under
Actual Budget Budget
$ 726.85 $
750.00
$ 23.15
1,020.07
350.00
(670.07)
155.00
90.00
(65.00)
20.00
20.00
-
130.36
225.00
94.64
6.00
20.00
14.00
777.00
700.00
(77.00)
286.12
200.00
(86.12)
293.53
500.00
206.47
_
125.00
125.00
8,602.00
-
(8,602.00)
339.75
450.00
110.25
42,284.13 30,010.00 (12,274.13)
17,812.08
71.75
17,138.00
2,420.28
10,480.95
595.03
8,390.24
60.35
5,033.40
27,254.64
50.08
407.75
174.83
2,449.25
446.05
17,830.00
100.00
17,000.00
2,670.00
8,640.00
600.00
1,700.00
150.00
700.00
40,000.00
100.00
2,500.00
700.00
700.00
400.00
$ 92,784.68 $ 93,790.00
Schedule C -6
17.92
28.25
(138.00)
249.72
(1,840.95)
4.97
(6,690.24)
89.65
(4,333.40)
12,745.36
49.92
2,092.25
525.17
(1,749.25)
(46.05)
$ 1,005.32
CITY OF SALINA
Salina, Kansas
Schedule C -7
DETAIL OF GENERAL FUND
EXPENDITURES BY DEPARTMENT COMPARED WITH BUDGET APPROPRIATIONS
Year Ended December 31, 1978
(Continued)
-42-
Actual
(Over) Under
Actual
Budget
Budget
Engineer
Personal Services
Salaries - Department heads $
23,524.80
$ 23,245.00
($ 279.80)
Salaries - Regular employees
111,953.50
120,505.00
8,551.50
Salaries - Part -time employees
-
3,500.00
3,500.00
Contractual Services
Telephone and telegraph
1,042.99
975.00
(67.99)
Traveling expenses
980.90
900.00
(80.90)
Postage
119.24
110.00
(9.24)
Blueprints
-
100.00
100.00
Insurance - Motor vehicles
441.00
315.00
(126.00)
Repair - Furniture and office equipment 316.52
300.00
(16.52)
Repair - Machinery and equipment
1,743.44
1,300.00
(443.44)
Repair - Tires
199.10
100.00
(99.10)
Repair - Radio equipment
206.00
210.00
4.00
Materials and Supplies
Office supplies
500.66
320.00
(180.66)
Books and periodicals
191.74
150.00
(41.74)
Drafting and engineering supplies
1,506.08
1,500.00
(6.08)
Motor vehicles - Fuel and lubricants
1,908.69
2,000.00
91.31
Motor vehicles - License tags
8.00
15.00
7.00
Lumber and lumber products
40.00
50.00
10.00
Motor vehicles - Tires
57.90
100.00
42.10
Sundry Expenditures
Organizational dues
421.50
375.00
(46.50)
Capital Outlay
Engineering equipment
1,103.02
1,000.00
(103.02)
Automobile
5,871.50
-.
(5,871.50)
Furniture and office equipment
867.60
-
(867.60)
Totals
_153.004.18
157 070.00
4,065.82
Fire
Schedule C -8
Personal Services
Salaries - Department heads
10,766.40
17,000.00
6,233.60
Salaries - Regular employees
634,679.72
695,235.00
60,555.28
Contractual Services
Telephone and telegraph
3,896.24
3,400.00
(496.24)
Traveling expenses
2,349.35
1,945.00
(404.35)
Postage
65.79
80.00
14.21
Printing office forms
87.75
180.00
92.25
Insurance - Motor vehicles
2,588.00
2,000.00
(588.00)
Gas service
7,936.45
7,000.00
(936.45)
-42-
CITY OF SALINA
Salina, Kansas
-43-
Schedule
C -8 (Contd.)
DETAIL
OF GENERAL FUND
EXPENDITURES BY DEPARTMENT
COMPARED WITH BUDGET APPROPRIATIONS
Year Ended
December 31, 1978
(Continued)
Actual
(Over) Under
Actual
Budget
Budget
Fire (Contd.)
Contractual Services (Contd.)
Light and power service
$ 9,349.71 $
9,250.00
($ 99.71)
Water service
1,693.45
1,600.00
(93.45)
Repair - Buildings
9,574.76
3,900.00
(5,674.76)
Repair - Furniture and office equipment 267.50
200.00
(67.50)
Repair - Machinery and equipment
3,264.16
400.00
(2,864.16)
Repair - Motor vehicles
677.59
500.00
(177.59)
Repair - Tires
470.24
100.00
(370.24)
Repair - Radio equipment
3,198.97
3,000.00
(198.97)
Laundry and towel service
114.94
75.00
(39.94)
Other professional services
1,217.83
1,000.00
(217.83)
Materials and Supplies
Expendable tools
748.25
1,350.00
601.75
Office supplies
376.00
225.00
(151.00)
Books and periodicals
772.87
750.00
(22.87)
Janitor and toilet supplies
1,443.74
2,000.00
556.26
Motor vehicles - Fuel and lubricants 5,573.80
5,200.00
(373.80)
Seeds, plants, trees, and lawn supplies 76.49
150.00
73.51
Wearing apparel
8,090.69
6,500.00
(1,590.69)
Other operating supplies
1,906.38
1,400.00
(506.38)
Electrical and lighting parts
418.03
500.00
81.97
Lumber and lumber products
309.45
520.00
210.55
Machinery and equipment parts
1,277.07
1,000.00
(277.07)
Metal and metal products
48.29
100.00
51.71
Motor vehicle - Parts
2,954.23
2,800.00
(154.23)
Motor vehicle - Tires and tubes
157.85
250.00
92.15
Paint and painting supplies
156.93
450.00
293.07
Photograph supplies
417.97
500.00
82.03
Welding supplies
168.13
125.00
(43.13)
Other repairs and maintenance
627.02
500.00
(127.02)
Sundry Expenditures
Organizational dues
194.50
130.00
(64.50)
Capital Outlay
Equipment
14,228.92
2,330.00
(11,898.92)
Automobiles
17,249.00
4,500.00
(12,749.00)
Fire fighting equipment
52,529.05
38,050.00
(14,479.05)
Furniture and fixtures
2,552.57
2,165.00
(387.57)
Personal protective equipment
8,494.87
6,600.00
(1,894.87)
Office mechanical equipment
186.64
-
(186.64)
Radio equipment
14,547.00
6,615.00
(7,932.00)
Totals
$ 827,704.59 $
831,575.00
$ 3,870.41
-43-
CITY OF SALINA
Salina, Kansas
DETAIL OF GENERAL FUND
EXPENDITURES BY DEPARTMENT COMPARED WITH BUDGET
Year Ended December 31, 1978
(Continued)
Inspection
Personal Services
Salaries - Department heads $
Salaries - Regular employees
Salaries - Part -time employees
Contractual Services
Telephone and telegraph
Traveling expenses
Postage
Printing office forms
Insurance - Motor vehicles
Repair - Machinery and equipment
Repair - Tires
Repair - Radio equipment
Materials and Supplies
Office supplies
Books and periodicals
Motor vehicles - Fuel and lubricants
Motor vehicles - License tags
Other operating supplies
Motor vehicles - Tires
Photograph supplies
Sundry Expenditures
Organizational dues
Capital Outlay
Automobile
Furniture and fixtures
Radio equipment
Totals
Park
Personal Services
Salaries - Department head
Salaries - Regular employees
Salaries - Part -time employees
Contractual Services
Telephone and telegraph
Traveling expenses
Insurance - Building liability
Grandstand
Insurance - Motor vehicles
Gas service
Actual
15,496.00 $
51,161.20
1,433.70
567.88
313.34
279.02
644.00
993.39
20.00
270.00
293.89
551.52
1,749.46
12.00
3.00
327.85
250.00
4,649.00
1,244.55
650.00
Schedule C -9
APPROPRIATIONS
Budget
15,215.00
54,755.00
2,600.00
1,700.00
500.00
350.00
400.00
650.00
800.00
20.00
270.00
400.00
200.00
1,800.00
10.00
25.00
50.00
150.00
240.00
4,500.00
400.00
750.00
80.909.80 85.785.00
16,130.40
107,169.19
15,301.23
571.89
17.29
273.00
1,193.50
3,177.25
16,010.00
120,600.00
12,500.00
750.00
85.00
400.00
700.00
3,350.00
Actual
(Over) Under
Budget
($ 281.00)
3,593.80
2,600.00
266.30
(67.88)
36.66
120.98
6.00
(193.39)
106.11
(351.52)
50.54
(2.00)
22.00
50.00
(177.85)
(10.00)
(149.00)
(844.55)
100.00
4,875.20
Schedule C -10
(120.40)
13,430.81
(2,801.23)
178.11
67.71
127.00
(493.50)
172.75
-44-
CITY OF SALINA
Salina, Kansas
Schedule C -10 (Contd.)
DETAIL OF GENERAL FUND
EXPENDITURES BY DEPARTMENT COMPARED WITH BUDGET APPROPRIATIONS
Year Ended December 31, 1978
(Continued)
Actual Budget
Park (Contd.)
Contractual Services (Contd.)
Light and power service $
Water service
Repair - Buildings
Repair - Machinery and equipment
Repair - Tires and tubes
Repair - Radio equipment
Disposal charges
Other contractual services
Materials and Supplies
Expendable tools
Office supplies
Books and periodicals
Chemicals, drugs, and etc.
Janitor and toilet supplies
Motor vehicles - Fuel and lubricants
Motor vehicles - License tags
Recreational supplies
Seeds, plants, trees, and 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
Capital Outlay
6,132.57 $
3,716.81
90.53
11,845.15
544.48
162.00
400.00
4,210.31
862.81
67.21
1,951.77
912.28
4,481.33
20.00
951.05
3,210.25
2,161.26
725.32
474.63
996.23
106.26
969.40
53.68
47.00
Equipment 10,029.45
Park equipment 5,351.00
Radio equipment 650.00
Totals
Police
Personal Services
Salaries - Department head
Salaries - Regular employees
Salaries - Part -time employees
-45-
4,600.00
2,740.00
1,000.00
8,900.00
400.00
200.00
525.00
600.00
800.00
40.00
20.00
2,560.00
200.00
4,305.00
25.00
1,350.00
3,000.00
1,600.00
450.00
450.00
400.00
400.00
700.00
100.00
85.00
8,085.00
4,650.00
595.00
Actual
(Over) Under
Budget
($ 1,532.57)
(976.81)
909.47
(2,945.15)
(144.48)
38.00
125.00
(3,610.31)
(62.81)
(27.21)
20.00
608.23
(712.28)
(176.33)
5.00
398.95
(210.25)
(561.26)
(275.32)
(24.63)
(596.23)
293.74
(269.40)
46.32
38.00
(1,944.45)
(701.00)
(55.00)
204,956.53 203,175.00 (1,781.53)
Schedule C -11
23,524.80 23,245.00 (279.80)
721,991.11 779,275.00 57,283.89
2,469.59 2,620.00 150.41
CITY OF
SALINA
Salina,
Kansas
Schedule
C -11 (Contd.)
DETAIL OF GENERAL FUND
EXPENDITURES BY DEPARTMENT COMPARED WITH BUDGET
APPROPRIATIONS
Year Ended December 31, 1978
(Continued)
Actual
(Over) Under
Police (Contd.)
Actual
Budget
Budget
-
Contractual Services
Telephone and telegraph $
11,634.20 $
11,000.00
($ 634.20)
Traveling expenses
1,131.21
850.00
(281.21)
Postage
3,231.47
2,500.00
(731.47)
Feeding prisoners
2,190.35
5,000.00
2,809.65
Printing office forms
3,019.41
3,000.00
(19.41)
Insurance - Motor vehicles
2,385.00
1,600.00
(785.00)
Insurance - Surety bonds
267.00
130.00
(137.00)
Gas service
Light and
3,344.89
5,700.00
2,355.11
power service
Water
9,352.28
8,000.00
(1,352.28)
service
Animal shelter utilities
476.85
2,179.69
550.00
1,600.00
73.15
Repair - Buildings
1,805.20
2,800.00
(579.69)
994.80
Repair - Furniture and office equipment 1,982.72
3,400.00
1,417.28
Repair - Machinery and equipment
41,707.14
30,000.00
(11,707.14)
Repair - Motor vehicle tires
482.39
350.00
(132.39)
Repair - Radio equipment
10,078.66
7,650.00
(2,428.66)
Rent - Machinery and equipment
4,409.77
4,100.00
(309.77)
Laundry and towel service
38.48
100.00
61.52
Medical services
1,021.37
1,600.00
578.63
Other professional services
2,199.61
1,500.00
(699.61)
Disposal charges
400.00
400.00
Other contractual services
1,849.78
1,800.00
(49.78)
Materials and Supplies
Expendable tools
1,342.16
1,200.00
(142.16)
Office supplies
3,333.26
2,600.00
(733.26)
Books and periodicals
810.43
680.00
(130.43)
Animal shelter food and supplies
1,509.06
1,500.00
(9.06)
Janitor and toilet supplies
1,221.33
200.00
(1,021.33)
Motor vehicles - Fuel and lubricants
35,372.83
42,000.00
6,627.17
Motor vehicles - License tags
39.50
40.00
Wearing apparel
Other
15,281.10
14,000.00
.50
(1,281.10)
operating supplies
677.78
600.00
(77.78)
Electrical and lighting parts
182.52
150.00
(32.52)
Lumber and lumber products
51.97
200.00
148.03
Motor vehicles - Tires
5,704.17
6,000.00
295.83
Paint and painting supplies
669.66
300.00
(369.66)
Photography supplies
2,382.55
5,000.00
2,617.45
Training and training supplies
2,971.61
3,300.00
328.39
Sundry Expenditures
Organizational dues
998.40
650.00
(348.40)
-46-
CITY OF SALINA
Salina, Kansas
Schedule C -11 (Contd.)
DETAIL OF GENERAL FUND
EXPENDITURES BY DEPARTMENT COMPARED WITH BUDGET APPROPRIATIONS
Year Ended December 31, 1978
(Continued)
Police (Contd.)
Capital Outlay
Buildings
Equipment
Automobiles
Furniture and fixtures
Officers' service equipment
Office mechanical equipment
Radio equipment
Totals
Street
Personal Services
Salaries - Department head
Salaries - Regular employees
Contractual Services
Telephone and telegraph
Traveling expenses
Insurance - Motor vehicles
Gas service
Light and power service
Water service
Repair - Machinery and equipment
Repair - Tires and tubes
Repair - Radio equipment
Laundry and towel service
Other professional services
Materials and Supplies
Expendable tools
Office supplies
Fuel and lubricants (except motor)
Motor vehicle - Fuel and lubricants
Motor vehicles - License tags
Other operating supplies
Lumber and lumber products
Machinery and equipment parts
Metal and metal products
Motor vehicles - Tires and tubes
Sand, gravel, rock, salt, and chat
Sweeper parts
-47-
Actual
$ 92,400.00
11,608.99
28,146.00
1,098.05
7,623.47
9,763.14
2,897.26
Budget
$ 37,500.00
5,100.00
480.00
2,720.00
550.00
2,590.00
Actual
(Over) Under
Budget
($ 54,900.00)
(6,508.99)
(28,146.00)
(618.05)
(4,903.47)
(9,213.14)
(307.26)
1,079,258.21 1,026,130.00 (53,128.21)
Schedule C -12
21,268.00
21,205.00
(63.00)
258,507.02
293,085.00
34,577.98
398.84
390.00
(8.84)
-
100.00
100.00
3,969.25
2,200.00
(1,769.25)
1,919.89
2,420.00
500.11
998.76
730.00
(268.76)
112.26
135.00
22.74
46,720.24
32,000.00
(14,720.24)
2,801.00
2,860.00
59.00
475.82
830.00
354.18
43.26
100.00
56.74
59.09
100.00
40.91
1,761.80
1,040.00
(721.80)
129.17
25.00
(104.17)
177.36
400.00
222.64
23,695.35
25,000.00
1,304.65
47,00
40.00
(7.00)
1,409.84
1,415.00
5.16
289.17
300.00
10.83
2,994.88
1,200.00
(1,794.88)
139.79
400.00
260.21
1,489.02
470.00
(1,019.02)
4,597.75
2,400.00
(2,197.75)
2,833.20
2,890.00
56.80
CITY OF SALINA
Salina, Kansas
DETAIL OF GENERAL FUND Schedule C -12 (Contd.)
EXPENDITURES BY DEPARTMENT COMPARED WITH BUDGET APPROPRIATIONS
Year Ended December 31, 1978
(Continued)
Street (Contd.)
Capital Outlay
Equipment
Radio equipment
Street equipment
Totals
Actual
$ 1,395.00
697.75
15,901.30
Human Relations
Personal Services
Salaries - Department head
Salaries - Regular employees
Contractual Services
Telephone and telegraph
Traveling expenses
Postage
Printing office forms
Insurance - Motor vehicle
Repair - Furniture, office equipment
Repair - Machinery and equipment
Repair - Tires
Other professional services
Materials and Supplies
Office supplies
Books and periodicals
Motor vehicle - Fuel and lubricants
Motor vehicle - Tires
Sundry Expenditures
Organizational dues
Capital Outlay
Furniture and fixtures 354.50 _
Actual
(Over) Under
Budget Budget
$ 1,590.00
1,305.00
5,500.00
_ 394,831.81 400,130.00
16,244.80
7,473.31
936.11
2,094.79
211.25
139.00
65.00
509.08
114.64
442.95
189.47
100.00
16,010.00
8,065.00
900.00
2,000.00
100.00
50.00
95.00
60.00
400.00
10.00
25.00
125.00
630.00
200.00
70.00
150.00
Totals
Street Lighting
Contractual Services
Lighting and power service
28.874.90 28,890.00
170,012.95 $ 186,550.00
$ 195.00
607.25
(10,401.30)
5,298.19
Schedule C -13
(234.80)
591.69
(36.11)
(94.79)
(111.25)
50.00
(44.00)
(5.00)
(109.08)
10,00
25.00
10.36
187.05
10.53
70.00
50.00
(354.50)
15.10
Schedule C -14
$ 16,537.05
-48-
CITY OF
SALINA
Salina,
Kansas
Schedule C -15
DETAIL OF GENERAL FUND
EXPENDITURES BY DEPARTMENT COMPARED WITH BUDGET
APPROPRIATIONS
Year Ended December 31, 1978
(Continued)
Actual
(Over) Under
Actual
Budget
Budget
Traffic
Personal Services
Salaries - Regular employees $
38,787.37 $
41,160.00
$ 2,372.63
Contractual Services
Telephone and telegraph
255.47
300.00
44.53
Traveling expenses
410.21
400.00
(10.21)
Insurance - Motor vehicles
317.75
250.00
(67.75)
Light and power service
17,348.00
21,500.00
4,152.00
Repair - Machinery and equipment
3,002.66
2,000.00
(1,002.66)
Repair - Tires
143.94
130.00
(13.94)
Repair - Radio equipment
162.00
200.00
38.00
Repair - Traffic lights
1,082.33
2,000.00
917.67
Other professional services
4,034.10
3,090.00
(944.10)
Materials and Supplies
421.76
225.00
(196.76)
Expendable tools
Motor vehicles - Fuel and lubricants
1,920.60
2,000.00
79.40
Motor vehicles - License tags
8.00
10.00
2.00
Cement and cement products
20.10
100.00
79.90
Electrical traffic light parts
3,212.38
3,000.00
(212.38)
Lumber and lumber products
-
35.00
35.00
Motor vehicles - Tires and tubes
-
25.00
25.00
Other repair and maintenance
35.70
100.00
64.30
Totals
71.162.37
76,525.00
5.362.63
Schedule C -16
Swimming Pools
Personal Services
Salaries - Regular employees
18,508.29
20,595.00
2,086.71
Contractual Services
Telephone and telegraph
225.02
225.00
(.02)
Insurance - Liability
679.00
550.00
(129.00)
Gas service
51.05
50.00
(1.05)
Light and power service
1,426.86
1,330.00
(96.86)
Water service
4,126.46
3,600.00
(526.46)
Repair - Buildings
424.94
500.00
75.06
Repair - Machinery and equipment
1,598.68
300.00
(1,298.68)
Other professional services
149.25
400.00
250.75
Materials and Supplies
Expendable tools
45.60
150.00
104.40
Office supplies
5.65
220.00
214.35
Chemicals, drugs, etc.
637.70
400.00
(237.70)
Janitor and toilet supplies
207.00
150.00
(57.00)
-49-
CITY OF SAUNA
Salina, Kansas
DETAIL OF GENERAL FUND Schedule C -16 (Contd.)
EXPENDITURES BY DEPARTMENT COMPARED WITH BUDGET APPROPRIATIONS
Year Ended December 31, 1978
(Continued)
Swimming Pools (Contd.)
Materials and Supplies (Contd.)
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
Totals
Actual
Budget
$ 354.08
$ 50.00
4.90
50.00
486.75
60.00
1,096.02
300.00
1,473.14
1,650.00
Administration and Planning
Personal Services
Salaries - Department heads
Salaries - Regular employees
Salaries - Part -time employees
Contractual Services
Telephone and telegraph
Traveling expenses
Postage
Printing office forms
Insurance - Motor vehicles
Repair - Furniture and office
equipment
Repair - Machinery and equipment
Repair - Tires
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
Furniture and fixtures
Office equipment
Totals
320.00
31.500.39 30.900.00
48,187.37
38,325.22
72.88
1,138.55
524.12
685.87
58.48
282.00
536.58
1,394.28
6.00
10,063.75
909.45
621.30
633.63
95.40
101.56
386.46
420.45
372.30
47,710.00
44,890.00
500.00
1,200.00
1,500.00
600.00
100.00
200.00
150.00
700.00
10.00
300.00
700.00
500.00
500.00
50.00
50.00
485.00
150.00
$ 104,815.65 $ 100,295.00
Actual
(Over) Under
Budget
($ 304.08)
45.10
(426.75)
(796.02)
176.86
320.00
(600.39)
Schedule C -17
(477.37)
6,564.78
427.12
61.45
975.88
(85.87)
41.52
(82.00)
(386.58)
(694.28)
4.00
(9,763.75)
(209.45)
(121.30)
(133.63)
(45.40)
(51.56)
98.54
(270.45)
(372.30)
$ (4,520.65)
-50-
CITY OF SALINA
Salina, Kansas
Schedule C -18
DETAIL OF GENERAL FUND
EXPENDITURES BY DEPARTMENT COMPARED WITH BUDGET APPROPRIATIONS
Year Ended December 31, 1978
(Continued)
-51-
Actual
(Over) Under
Actual
Budget
Budget
Insurance and Contingencies
Contractual Services
Liability insurance $
7,004.17 $
8,500.00
$ 1,495.83
Group insurance
77,171.77
80,785.00
3,613.23
Medical services
1,435.50
600.00
(835.50)
Sundry Expenditures
Contingencies
Architectural services
20,752.00)
Workmen's compensation insurance
8,590.73)
Employees moving expenses
4,017.70)
Fixed asset systems work
3,000.00)
98,370.00
56,067.30
Bicentennial Center murals
2,000.00)
Miscellaneous
3,942.27)
Civil defense warning system
10,000.00
10,000.00
-
Totals
137,914.14
198.255.00
60,340.86
Schedule C -19
Band
Contractual Services
Appropriation - Municipal Band and
Silver Sabres
19,000.00
19,000.00
-
Schedule C -20
Cemetery
Personal Services
Salaries - Regular employees
31,698.31
31,160.00
(538.31)
Contractual Services
Telephone and telegraph
211.41
230.00
18.59
Traveling expenses
-
10.00
10.00
Insurance - Motor vehicles
285.00
140.00
(145.00)
Gas service
1,109.43
780.00
(329.43)
Light and power service
158.95
85.00
(73.95)
Water service
109.20
110.00
.80
Repair - Buildings
238.25
200.00
(38.25)
Repair - Machinery and equipment
1,308.60
1,400.00
91.40
Repair - Motor vehicle tires
20.24
30.00
9.76
Materials and Supplies
Expendable tools
-
30.00
30.00
Office supplies
25.18
80.00
54.82
Motor vehicles - Fuel and lubricants
574.39
815.00
240.61
Seeds, plants, and trees
123.65
125.00
1.35
Other operating supplies
127.21
200.00
72.79
-51-
CITY OF SALINA
Salina, Kansas
-52-
Schedule C -20 (Contd.)
DETAIL
OF GENERAL FUND
EXPENDITURES BY DEPARTMENT
COMPARED WITH BUDGET APPROPRIATIONS
Year Ended December 31, 1978
(Continued)
Actual
(Over)
Cemetery (Contd.)
Actual
Budget
Budgetder
Materials and Supplies (Contd.)
Cement and cement products
$ 6.98
$ 100.00
$ 93.02
Lumber and lumber products
-
50.00
50.00
Motor vehicles - Tires
52.31
120.00
67.69
Paint and painting supplies
51.00
50.00
(1.00)
Sand, gravel, rock, and chat
786.63
700.00
(86.63)
Capital Outlay
Land
525.00
400.00
(125.00)
Totals
37.411 74
36.815.00
(596.74)
General Improvement
Schedule C -21
Personal Services
Salaries - Regular employees
44,846.39
41,210.00
(3,636.39)
Salaries - Part -time employees
740.68
8,625.00
7,884.32
Contractual Services
Insurance - Motor vehicles
199.00
125.00
(74.00)
Repair - Machinery and equipment
737.20
1,500.00
762.80
Repair - Motor vehicle tires
6.00
30.00
24.00
Materials and Supplies
Expendable tools
466.13
680.00
213.87
Motor vehicles - Fuel and lubricants 541.91
480.00
(61.91)
Motor vehicles - License tags
6.00
10.00
4.00
Other operating supplies
57.77
50.00
(7,77)
Motor vehicle - Tires
77.98
-
(77.98)
Totals
47.679.06
52.710 00
5,030.94
Memorial Hall
Schedule C -22
Personal Services
Salaries - Regular employees
8,608.90
8,915.00
306.10
Contractual Services
Telephone and telegraph
4.11
400.00
395.89
Insurance - Liability
1,037.00
460.00
(577.00)
Gas service
Light and
6,630.51
91000.00
2,369.49
power service
Water
3,575.76
2,000.00
(1,575.76)
service
Repair - Building
315.96
800.00
484.04
Repair - Machinery and equipment
1,209.79
348.96
3,000.00
700.00
1,790.21
351.04
-52-
CITY OF SALINA
Salina, Kansas
Schedule C -22 (Contd.)
DETAIL OF GENERAL FUND
EXPENDITURES BY DEPARTMENT COMPARED WITH BUDGET APPROPRIATIONS
Year Ended December 31, 1978
(Continued)
-53-
Actual
(Over) Under
Actual
Budget
Budget
Memorial Hall (Contd.)
Materials and Supplies
Expendable tools $
- $
100.00
$ 100.00
Janitor and toilet supplies
473.32
200.00
(273.32)
Other operating supplies
160.34
400.00
239.66
Electrical and lighting parts
153.47
-
(153.47)
Lumber and lumber products
9.84
100.00
90.16
Paint and painting materials
20.02
200.00
179.98
Sundry Expenditures
Public address system
15.00
200.00
185.04
Totals
22,562.98
26,475.00
3,912.02
Schedule C -23
Public Health
Contractual Services
Appropriation - Salina - Saline
County Joint Board of Health
29,380.00
29,380.00
-
Schedule C -24
Industrial Development
Contractual Services
Other professional services
20,860.51
20,000.00
(860.51)
Schedule C -25
Noxious Weeds
Personal Services
Salaries - Regular employees -
Other departments
11,966.45
10,175.00
(1,791.45)
Contractual Services
Repair - Machinery and equipment
1,625.06
2,700.00
1,074.94
Repair - Tires and tubes
164.37
150.00
(14.37)
Materials and Supplies
Chemicals, drugs, etc.
-
765.00
765.00
Motor vehicles - Fuel and lubricants
845.57
1,345.00
499.43
Machinery and equipment parts
-
75.00
75.00
Motor vehicles - Tires and tubes
-
100.00
100.00
Totals S_
14,601.45
15,310.00
$ 708.55
-53-
CITY OF SALINA
Salina, Kansas
Schedule C -26
DETAIL OF GENERAL FUND
EXPENDITURES BY DEPARTMENT COMPARED WITH BUDGET APPROPRIATIONS
Year Ended December 31, 1978
(Continued)
See accompanying notes to financial statements
which are an integral part hereof.
-54-
Actual
(Over) Under
Actual
Budget
Budget
Tree Maintenance
Personal Services
Salaries - Regular employees -
Other departments $
8,750.76 $
6,000.00
($ 2,750.76)
Salaries - Part -time employees
742.00
2,500.00
1,758.00
Contractual Services
Insurance - Equipment
158.25
55.00
(103.25)
Repair - Machinery and equipment
103.49
700.00
596.51
Materials and Supplies
Chemicals
-
75.00
75.00
Motor vehicles - Fuel and lubricants
25.48
50.00
24.52
Totals
9,779.98
9,380.00
(399.96.)
Schedule C -27
Flood Works
Personal Services
Salaries - Regular employees
32,134.96
32,750.00
615.04
Contractual Services
Insurance - Motor vehicles
355.25
200.00
(155.25)
Electric service
228.94
220.00
(8.94)
Repair - Machinery and equipment
3,506.36
2,400.00
(1,106.36)
Repair - Tires and tubes
222.30
170.00
(52.30)
Laundry and towel service
9.00
20.00
11.00
Other professional services
-
100.00
100.00
Other contractual services
90.69
155.00
64.31
Materials and Supplies
Expendable tools
-
100.00
100.00
Chemicals
-
1,200.00
1,200.00
Motor vehicles - Fuel and lubricants
2,348.15
1,730.00
(618.15)
Motor vehicles - License tags
8.00
10.00
2.00
Other operating supplies
80.30
150.00
69.70
Cement and cement products
-
100.00
100.00
Motor vehicles - Tires and tubes
-
125.00
125.00
Paint and painting supplies
50.67
75.00
24.33
Sand, gravel, rock, and chat
297.11
300.00
2.89
Totals
39,331.73 $
39,805.00
$ 473.27
See accompanying notes to financial statements
which are an integral part hereof.
-54-
STATE OF KANSAS
STATUTORY COMPLIANCE QUESTIONNAIRE
City of Salina, Kansas
For the Year Ended December 31, 1978
Prescribed By
Director of Accounts and Reports
March 19, 1976
THIS QUESTIONNAIRE SHALL BE MADE A PART OF THE AUDITED FINANCIAL STATEMENT
-55-
GENERAL
8. Were expenditures for the library made on order of the
library board (K.S.A. 12- 1225)? Not covered by this audit.
9. Were funds of the Firemen's Relief Association invested
(K.S.A. 40 -1706) or disbursed as authorized (K.S.A. 40- 1707)?
Not covered by this audit.
10. Were disbursements from the band fund made in accordance
with the terms of a written contract with the band (K.S.A.
12 - 14a04) ?
X
11. Were interfund transactions made upon legislative authority
(K.S.A. 79-2934)?
X
12. Do the minutes contain an adequate record of the proceedings
of the governing body (K.S.A. 13 -518, 13 -2106, etc.)? X
13. Were the minutes properly approved by the governing body
(K.S.A. 13 -518, 13 -2106, etc.)? X
14. Were the directives of the governing body with financial
import carried out (K.S.A. 12 -101)? X
-56-
Yes No
1.
Was there an adequate system of internal control, properly
maintained (K.S.A. 12 -101)?
X
2.
Were liquid assets accounted for properly (K.S.A. 21 -3701
and 21 -3703) ?
X
3.
Were fixed assets accounted for properly (K.S.A. 12- 101)?
X
4.
Did the district or county attorney's copy of the audited
financial statement include a copy of this audit question -
naire (K.S.A. 75- 1126)?
X
5.
Were audit adjustments to correct erroneous or unlawful
transactions placed on the books of account during the
course of the examination, whenever possible (law Valley
Drainage District v. Zimmer, 141 Kan. 623)?
X
6.
Was income from investments accounted for and credited to
proper funds (K.S.A. 10 -131 and 12- 1675)?
X
7.
Were all boards, commissions, departments, or sub - divisions
of City audited? (If not, give reason for their omission,
K.S.A. 75 -1117) Separate audit report issued - Salina Pub-
lic Library, Joint City - County Board of Health, Firemen's
Relief Association, and the Salina Airport Authority. The
Salina Bicentennial Authority and Municipal Band Board were
not audited.
X
8. Were expenditures for the library made on order of the
library board (K.S.A. 12- 1225)? Not covered by this audit.
9. Were funds of the Firemen's Relief Association invested
(K.S.A. 40 -1706) or disbursed as authorized (K.S.A. 40- 1707)?
Not covered by this audit.
10. Were disbursements from the band fund made in accordance
with the terms of a written contract with the band (K.S.A.
12 - 14a04) ?
X
11. Were interfund transactions made upon legislative authority
(K.S.A. 79-2934)?
X
12. Do the minutes contain an adequate record of the proceedings
of the governing body (K.S.A. 13 -518, 13 -2106, etc.)? X
13. Were the minutes properly approved by the governing body
(K.S.A. 13 -518, 13 -2106, etc.)? X
14. Were the directives of the governing body with financial
import carried out (K.S.A. 12 -101)? X
-56-
Yes No
15. Were depositories designated for all city officials
24. Did the governing body approve a budget appropriating by funds
as required by the budget law (K.S.A. 79 -2925 et. se q.)? X
25. Were expenditures from city funds made in compliance with the
budget law (K.S.A. 79- 2935)? See Note 8 to the financial
statements. X
26. Were expenditures from city funds made in compliance with the
cash basis law (K.S.A. 10- 1113)? X
27. Did Clerk maintain a fund ledger (K.S.A. 10- 1117)? X
28. Does Clerk maintain required fund encumbrance records
(K.S.A. 10- 1117)? X
29. Did Clerk open and keep an account of each fund showing the
unencumbered budget balance as required (K.S.A. 79- 2934)? X
30. Was the fiscal agency balance reconciled with outstanding
matured bonds and coupons (K.S.A. 13 -518, 13 -2106, etc.)? X
31. Were unpaid special assessments certified to the County Clerk
to be placed on tax roll (K.S.A. 12 -608, 12 -6a10, etc.)? X
-57-
receiving public moneys (K.S.A. 9- 1401)? X
16.
Were all public moneys deposited in designated depositories
(K.S.A. 9- 1401)? X
17.
Are bank deposits of all city officials adequately secured
(K.S.A. 9- 1402)? X
18.
Did the governing body approve collateral security and
personal bonds furnished to secure deposits (K.S.A. 9- 1402)? X
19.
Are fidelity bonds and insurance policies properly filed
(K.S.A. 13 -518, 13 -2106, etc.)? X
20.
Were investments made in accordance with statutory provisions? X
21.
Were proceeds from city obligations expended for authorized
purposes (K.S.A. 10 -117, etc.)? X
22.
Were sinking or reserve funds created and used in accordance
with statutory provisions (K.S.A. 10 -113, etc.)? X
23.
Were claims itemized, internally audited and approved as
provided by law (K.S.A. 12- 105b)? X
24. Did the governing body approve a budget appropriating by funds
as required by the budget law (K.S.A. 79 -2925 et. se q.)? X
25. Were expenditures from city funds made in compliance with the
budget law (K.S.A. 79- 2935)? See Note 8 to the financial
statements. X
26. Were expenditures from city funds made in compliance with the
cash basis law (K.S.A. 10- 1113)? X
27. Did Clerk maintain a fund ledger (K.S.A. 10- 1117)? X
28. Does Clerk maintain required fund encumbrance records
(K.S.A. 10- 1117)? X
29. Did Clerk open and keep an account of each fund showing the
unencumbered budget balance as required (K.S.A. 79- 2934)? X
30. Was the fiscal agency balance reconciled with outstanding
matured bonds and coupons (K.S.A. 13 -518, 13 -2106, etc.)? X
31. Were unpaid special assessments certified to the County Clerk
to be placed on tax roll (K.S.A. 12 -608, 12 -6a10, etc.)? X
-57-
Yes No
CITY TREASURER
32. Were City funds disbursed as provided by K.S.A. 12 -105a,
105b and 10 -801 et. se q.? X
33. Did the City Treasurer maintain records independently of
those maintained by the City Clerk (K.S.A. 10- 1118)? X
34. Were there frequent reconciliations between the City Trea-
surer and the City Clerk (K.S.A. 13 -518, 13 -526, etc.)? X
35. Did the Treasurer maintain a chronological record of colla-
teral securities pledged to secure deposits (K.S.A. 9- 1405)? X
36. Did the City Treasurer pay over to Library Treasurer the
funds appropriated and collected for maintenance of such
public library (K.S.A. 12- 1226)? Library levies its own
taxes
37. Did the City Treasurer publish quarterly reports as required
(K.S.A. 12- 1608)? X
ENTERPRISE (UTILITY) FUNDS
38. Were operations of these funds budgeted (K.S.A. 79- 2925)? X
39. Were transfers of utility "surpluses" anticipated in the
current budget (K.S.A. 12- 825d)? Not applicable
40. Were utility fund transfers made in compliance with statutory
provisions (K.S.A. 10 -1204, 12 -825d and K.S.A. 79- 2935)? X
41. Was petty cash fund confined to statutory use (K.S.A. 12-
825a) or as provided by local home rule? X
42. Were charges for utility services in accordance with rates
fixed by ordinance (K.S.A. 10 -1202, 12 -829, etc.)? X
43. Did the balance in the customers' deposit_ fund equal the
amount of deposits in effect (K.S.A. 12 -822)9 X
44. Was interest credited on deposits annually as required by
statute (K.S.A. 12 -822)? Paid on withdrawal X
M
SEPARATE FINANCIAL STATEMENTS
WATER AND SEWERAGE DEPARTMENT
December 31, 1978
MEMBERS
OF
AMERICAN INSTITUTE
OF
CERTIFIED
PUBLIC ACCOUNTANTS
KENNEDY AND COE
CERTIFIED PUBLIC ACCOUNTANTS
To the Mayor and
The Board of City Commissioners:
OFFICES IN KANSAS
SALI NA
CONCORDIA
GREAT BEND
COLBY
GOOOLAND
WICHITA
We have examined the balance sheet of the City of Salina Water and Sewerage Depart-
ment, Salina, Kansas, as of December 31, 1978, and the related statements of income,
contributions and retained earnings, and changes in financial position for the year
then ended. Our examination was made in accordance with the provisions of the Mini-
mum Standard Audit Program approved by the State Municipal Accounting Board March 19,
1976, and generally accepted auditing standards and accordingly included such tests
of the accounting records and such other auditing procedures as we considered neces-
sary in the circumstances, except as explained in the following paragraph.
We did not satisfy ourselves as to the cost and carrying value of Utility Plant in
Service. A meaningful listing of property in use, with related cost information,
was not available.
Generally accepted accounting principles require periodic charges to expense for the
depreciation of fixed assets over their estimated useful life. Depreciation has not
been recorded in the accompanying financial statements and therefore, to that extent,
the accompanying financial statements are not presented in accordance with generally
accepted accounting principles.
Due to the limitation on the scope of our engagement as explained in the second para-
graph above, we are unable to express an opinion on the accompanying financial state-
ments as a whole.
Respectfully submitted,
Salina, Kansasa?�
July 13, 1979
(2.4-cp C— C.P.A.
U
Certified Public Accountant in charge
of and actively engaged on this audit.
-59-
CITY OF SALINA
Salina, Kansas
WATER AND SEWERAGE DEPARTMENT
BALANCE SHEET
December 31, 1978
(With comparative figures for the preceding year)
ASSETS
Current Assets
Cash
Construction fund - Cash
Accounts receivable
Inventories
Total Current Assets
Restricted Assets
Construction fund
Cash
Investments
System sinking fund
Investments
Plant reserve fund
Cash
Investments
System reserve fund
Cash
Investments
Total Restricted Assets
Utility Plant in Service (Schedule 1)
Furniture and fixtures
Plants, mains, equipment and other property
Total Utility Plant in Service
Other Assets
Deferred issuance costs
Totals Assets
1978
$ 559,696.33
165,416.40
101,650.89
826,763.62
(14,913.56)
1,200,000.00
500,718.42
453.28
419,000.00
934.27
967,000.00
3,073,192.41
105,708.64
12,128,230.02
12,233,938.66
64,700.47
$16,198,595.16
See accompanying notes to financial statements
on page 64 which are an integral part hereof.
1977
$ 476,995.35
93,468.20
145,610.19
93,202.10
809,275.84
109,118.40
2,650,000.00
147,887.55
536.08
591,000.00
4,125.91
150,000.00
3,652,667.94
92,135.60
10,368,708.61
10,460,844.21
$14,922,787.99
1978
LIABILITIES, RESERVES, CONTRIBUTIONS AND RETAINED EARNINGS
Current Liabilities
Accounts payable $ 89,316.26
Customers' meter deposits 73,595.00
Accrued interest payable 187,445.29
Accrued wages payable 12,746,04
Accrued payroll taxes 11,053.58
Accrued employees' retirement 9,231.61
Long -term obligations due within one year 11,000.00
Total Current Liabilities 384,387.78
Long -Term Liabilities
Revenue bonds due after one year
Reserves
System sinking fund
Plant reserve fund
System reserve fund
Total Reserves
Contributions and retained earnings (Exhibit C)
Total Liabilities
Exhibit A
1977
$ 146,690.39
58,410.00
141,269.38
11,625.41
9,476.59
9,864.55
155,000.00
532,336.32
4,393,000.00 4,515,000.00
500,718.42
419,453.28
967,934.27
1,888,105.97
147,887.55
591,536.08
154,125.91
893,549.54
9,533,101.41 8,981,902.13
$16,198,595.16 $14,922,787.99
.1
CITY OF SALINA
Salina, Kansas
WATER AND SEWERAGE DEPARTMENT
INCOME STATEMENT
Year Ended December 31, 1978
(With comparative figures for the preceding year)
Operating Revenues
Water revenue
Sewage revenue
Tapping service and frontage
Service charge - Sanitation department
Contributions from customers
Miscellaneous income
Total Operating Revenues
Operating Expenses (Schedule 2)
Operating Income
Other Income
Interest on investments
Grant - Environmental Protection Agency
Total Other Income
Other Expenses
Interest on revenue bonds
Amortization of deferred issuance costs
Total Other Expenses
Net Income before Extraordinary Items
Extraordinary Items
Gain on advance refunding of revenue bonds
(Note 3)
Net Income
-61-
1978
$1,530,515.77
602,657.87
19,745.19
6,633.41
33,701.41
5,361.35
2,198,615.00
1,530,473.69
668,141.31
262,704.67
545,100.00
807,804.67
(274,143.29)
(1,115.52)
(275,258.81)
1,200,687.17
341,815.99
81,542,503.16
See accompanying notes to financial statements
on page 64 which are an integral part hereof.
Exhibit B
1977
$1,371,267.37
591,959.32
20,193.54
5,980.14
81,134.54
4.187.28
2,074,722.19
1,348,047.44
726,674.75
82,032.90
7,658.00
89,690.90
(180,568.17)
(180,568.17)
635,797.48
$ 635,797.48
CITY OF SALIVA
Salina, Kansas
WATER AND SEWERAGE DEPARTMENT
STATEMENT OF CONTRIBUTIONS AND RETAINED EARNINGS
Year Ended December 31, 1978
(With comparative figures for the preceding year)
1978
Balance, Beginning of Year $8,981,902.13
Additions
Net income for the year (Exhibit B) 1,542,503.16
Adjustment for prior year encumbrances 3,252.55
Total Additions 1,545,755.71
Deductions
Transfer to restricted reserves - Net 994,556.43
Balance, End of Year $9,533,101.41
See accompanying notes to financial statements
on page 64 which are an integral part hereof.
Exhibit C
1977
$8,428,124.65
635,797.48
12.90
635,810.38
82,032.90
$8,981,902.13
-62-
CITY OF SALINA
Salina, Kansas
WATER AND SEWERAGE DEPARTMENT
STATEMENT OF CHANGES IN FINANCIAL POSITION
Year Ended December 31, 1978
(With comparative figures for the preceding year)
Financial Resources were Provided by:
Operations
Net income (Exhibit B)
Amortization of deferred issuance costs
Adjustment for prior years encumbrances
Total from Operations
Decrease in construction fund assets
Issuance of water and sewerage revenue bonds
Totals
Financial Resources were Used for:
Additions to utility plant in service
Decrease in long -term debt
Refunding of long -term debt
Recognition of deferred issuance costs
Proceeds from sale of water and sewerage
revenue bonds deposited to construction fund
Increase in reserve account assets
Totals
Increase in Working Capital
Analysis of Change in Working Capital
Increase (Decrease) in Current Assets
Cash
Construction fund - Cash
Accounts receivable
Inventories
Totals
(Increase) Decrease in Current Liabilities
Accounts payable
Customers' meter deposits
Revenue bonds due currently
Accrued expenses
Totals
Increase in Working Capital
-63-
1978
$1,542,503.16
1,115.52
3,252.55
1,546,871.23
1,574,031.96
4,394,000.00
7,514,903.19
1,773,094.45
1,000.00
4,515,000.00
65,815.99
994,556.43
7,349,466.87
165.436.32
82,700.98
(93,468.20)
19,806.21
8,448.79
17,487.78
57,374.13
(15,185.00)
154,000.00
(48,240.59)
147,948.54
$ 165.436.32
See accompanying notes to financial statements
on page 64 which are an integral part hereof.
Exhibit D
1977
$ 635,797.48
12.90
635,810.38
3,000,000.00
3,635,810.38
497,806.30
155,000.00
2,759,118.40
82,032.90
3,493,957.60
141.852.78
191,201.75
93,468.20
45,017.47
(8,018.48)
321,668.94
(50,360.94)
(9,755.00)
(5,000.00)
(114,700.22)
(179,816.16)
$ 141.852.78
CITY OF SALINA
Salina, Kansas
WATER AND SEWERAGE DEPARTMENT
NOTES TO FINANCIAL STATEMENTS
1. Significant accounting policies:
(a) The accrual method of accounting is used in the preparation of these
financial statements. Income is recorded as earned and expenses as
incurred.
(b) Inventories are stated at original cost and consist primarily of
utility plant supplies and equipment not placed in service.
(c) Utility Plant and other fixed assets are recorded as assets when
acquired; however, depreciation is not recorded in the financial
statements.
(d) Investments are stated at cost, which approximates market.
(e) The direct write -off method is used to record uncollectible accounts
receivable.
(f) Grants from governmental agencies are recorded as income.
2. The City issued its Waterworks and Sewage System Refunding Revenue Bonds, Series
of 1978, on May 1, 1978, for the purpose of refunding its Combined Water and
Sewage System Revenue Bonds of 1961 and 1977 in the respective amounts of
$1,670,000 and $3,000,000 at May 1, 1978, as explained in the following Note 3.
The new bond issue in the amount of $4,394,000 matures serially between Febru-
ary 15, 1979, and February 15, 2007, and bears interest at rates varying from
6 1/4 to 6 3/8 percent per annum. The City has established certain reserve
accounts pursuant to the bond ordinance to provide funds for the retirement of
the bonds and payment of interest thereon and for making replacements to the
system in the event other funds are not available. The gross revenues of the
water and sewerage department are pledged to secure payment of the bonds; how-
ever, the pledge is subordinate to a similar pledge to secure payment of the
1961 and 1977 bonds.
The amounts required to be maintained in the reserve accounts established by
the 1978 bond ordinance have been provided and the net operating income of the
system for 1978 was sufficient to meet the requirements of the ordinance.
3. The City has provided for the payment of the 1961 and 1977 bond issues as
explained in the preceding Note 2, by depositing United States government obli-
gations with Planters State Bank and Trust Company, Salina, Kansas, pursuant to
an escrow trust agreement dated May 1, 1978. Total funds deposited and interest
earned on such funds will be sufficient to pay all principal and interest on the
bonds as they become due. The gain on early extinquishment of the debt has been
accounted for in the financial statements presented for the water and sewerage
department as an extraordinary item as shown in the following schedule.
-64-
Carrying amount of old debt
$4,670,000.00
Reacquisition price
Issuance of refunding bonds 4,394,000.00
Issuance cost (65,815.99)
Present value of new debt 4,328,184.01
Gain on advance refunding $ 341.815.99
The separate financial statements of the City prepared on the cash basis reflect
the above transaction as revenue from the issuance of bonds in the amount of
$4,394,000.00 and expenditures in the amounts.of $4,328,184.01 for the deposit
to the bond escrow account and $65,815.99 for the issuance cost on Exhibit C.
Neither the assets deposited with the escrow agent for retirement of the 1961
and 1977 bond issues, nor the outstanding 1961 and 1977 obligations, are reflec-
ted in the accompanying financial statements.
-65-
CITY OF SALINA
Salina, Kansas
WATER AND SEWERAGE DEPARTMENT
PLANT AND PROPERTY
Year Ended December 31, 1978
(With comparative figures for the preceding year)
Furniture and Fixtures
Plants, Mains, Equipment and Other
Property
Distribution
Manholes
Mains
Hydrants
Valves
Stand pipe
Sunset stand pipe
Meters
Totals
Water Supply
Real estate
Pump house
Wells
Well pumps
Flow lines
Totals
Pumping Stations
Real estate
Improvements
Pump house
Reservoirs
Pumps
Venture meters
Suction lines
Water softener equipment
River intake pump
Underground reservoir
Land - Underground reservoir
and basins
Water supply exploration
Gypsum Hill water tower
High service pump
Totals
Schedule 1
Increase
or
1978 1977 (Decrease)
$ 105,708.64 $ 92,135.60 $ 13,573.04
55,168.02
1,906,268.82
264,835.20
227,844.35
60,914.36
101,303.31
471.576.07
3,087,910.13
5,347.50
22,000.47
203,576.90
35,975.37
47.824.04
314,724.28
16,532.86
3,580.40
19,121.23
28,545.49
36,601.41
6,185.44
15,186.88
1,105,051.95
257,013.92
183,638.82
21,626.19
16,190.07
124,802.70
36,654.09
1,870,731.45
55,168.02
1,906,268.82
245,216.16
230,367.37
60,914.36
101,303.31
451.032.98
3,050,271.02
5,347.50
22,000.47
203,576.90
35,975.37
47.824.04
314,724.28
16,532.86
3,580.40
19,121.23
28,545.49
36,601.41
6,185.44
15,186.88
1,105,051.95
257,013.92
183,638.82
21,626.19
16,190.07
124,802.70
36.654.09
1,870,731.45
19,619.04
(2,523.02)
20,543.09
37,639.11
,.
CITY OF SALINA
Salina, Kansas
WATER AND SEWERAGE DEPARTMENT Schedule 1 (Contd.)
PLANT AND PROPERTY
Year Ended December 31, 1978
(With comparative figures for the preceding year)
Plants, Mains, Equipment and Other
Property (Contd.)
General Equipment
Storage building
Chlorinator equipment
Trucks and compressors
Laboratory equipment
Water office improvement
Totals
Sewage Plant
Sewage plant and equipment
Sewage lines
Totals
Expenditures from Water and Sewage
Revenue Bond Proceeds
Sewage plant improvements
Sewage trunk lines
Addition to softening and
treatment plant
Key Acres water tower
Schilling water tower
Improvements - 30" water mains
Improvements - 20" water mains
Sludge removal system
Miscellaneous
Totals
Total Plants, Mains, Equipment
and Other Property
Total Plant and Property
-67-
1978
$ 13,072.04
17,032.73
254,747.32
20,657.39
8,500.59
314,010.07
600,615.50
300,823.75
901,439.25
820,165.62
542,913.63
520,511.67
123,457.85
43,858.72
537,658.99
509,007.81
899,568.71
1,642,271.84
5,639,414.84
1977
$ 13,072.04
17,032.73
211,364.57
16,492.81
8,500.59
266,462.74
600,615.50
300,823.75
901,439.25
820,165.62
542,913.63
520,511.67
123,457.85
43,858.72
355,545.01
1,558,627.37
3,965,079.87
Increase
or
(Decrease)
43,382.75
4,164.58
47,547.33
537,658.99
509,007.81
544,023.70
83.644.47
1,674,334.97
12,128,230.02 10,368,708.61 1,759,521.41
$12.233.938.66
$10.460,844.21
See accompanying notes to financial statements
on page 64 which are an integral part hereof.
$1.773.094.45
CITY OF SALINA
Salina, Kansas
WATER AND SEWERAGE DEPARTMENT
OPERATING EXPENSES
Year Ended December 31, 1978
(With comparative figures for the preceding year)
Water Supply Expenses
Maintenance - Well pumps and equipment
Well power
Well house signals
River intake power
Maintenance - Building and grounds
Maintenance - River basin
Totals
Softening and Treatment Expenses
Supervision
Salaries
Electric power .
Gas service
Building operating supplies
Chemicals
Maintenance - Equipment
Maintenance - Buildings
Electric power - Calcining plant
Gas service - Calcining plant
Supplies - Calcining plant
Electric service - Sludge line
Maintenance - Sludge line
Totals
Pumping Expenses
Supervision
Salaries
Electric power
Gas service
Lubricants
Building operating supplies
Maintenance - Electrical equipment and pumps
Maintenance - Station building and grounds
Wearing apparel
Totals
Distribution Expenses
Supervision
Salaries
Meter maintenance salaries
Meter maintenance supplies
Vehicles and equipment expense
Tapping supplies
1978
$ 1,509.49
17,028.15
6,597.15
5,803.76
291.38
453.09
31,683.02
26,970.24
87,481.57
49,873.88
17,238.22
322.56
185,375.53
9,107.68
631.40
11,116.69
32,247.18
6,790.29
3,424.98
1,110.50
431,690.72
26,132.75
43,839.46
23,309.18
853.47
353.30
543.41
727.89
905.19
96,664.65
12,626.61
64,682.50
10,863.49
3,755.13
10,449.27
11,891.15
Schedule 2
1977
$ 8,716.41
15,466.86
3,979.83
5,195.36
199.14
1,575.38
35,132.98
27,680.41
72,191.78
43,895.23
11,838.96
328.61
141,961.23
8,272.70
295.33
10,746.74
30,320.19
2,991.83
350,523.01
13,991.67
47,674.17
23,006.05
639.84
194.35
584.50
616.39
334.17
1,309.88
88,351.02
12,299.42
52,779.13
10,333.80
5,636.30
10,700.77
8,971.12
.;
CITY OF SALINA
Salina, Kansas
WATER AND SEWERAGE DEPARTMENT Schedule 2 (Contd.)
OPERATING EXPENSES
Year Ended December 31, 1978
(With comparative figures for the preceding year)
Distribution Expenses (Contd.)
Maintenance - Distribution mains
Maintenance - Storage tanks
Maintenance - Hydrants
Miscellaneous materials and labor
Totals
Customers' Accounting and Collection Expenses
Office salaries
Servicemen and meter readers salaries
Servicemen and meter readers supplies
Collection stations
Maintenance - Office equipment
Office supplies
Vehicle expense
Postage
Lease, electronic data processing equipment
Wearing apparel
Totals
Administrative and General Expenses
Supervision
Salaries
Telephone expense
Office supplies
Special engineering
Social Security
Insurance - Buildings
Sales tax
Property taxes
Accounts charged off
Long and short cash
Employees' retirement
Workman's compensation and liability insurance
Group insurance
Unemployment insurance
Auditing expense
Contracting service
Organizational dues and memberships
Maintenance - Government Center
Service performed - Other departments
Car mileage and travel expenses
Totals
ME
1978
$ 6,675.71
2,387.03
2,141.52
125,472.41
68,274.97
75,666.88
187.21
1,833.90
1,879.28
5,837.04
6,141.57
25,772.61
13,103.50
445.05
199,142.01
21,287.20
9,904.33
4,000.83
1,429.84
1,862.00
38,033.30
25,790.34
445.33
65,000.00
1,487.43
19.59
30,638.90
30,965.75
25,917.21
1,760.93
5,650.00
5,161.45
599.17
10,220.49
26,625.00
433.78
307,232.87
1977
$ 7,087.81
854.39
868.16
2,478.35
112,009.25
66,130.68
74,065.58
162.91
1,867.80
2,693.24
6,685.05
6,468.67
21,952.14
13,798.50
635.54
194,460.11
20,220.80
9,445.32
3,847.54
747.94
33,315.70
25,280.74
1,426.08
55,000.00
799.63
103.44
34,984.66
20,462.76
22,402.61
5,100.00
2,144.30
521.03
11,484.00
24,060.00
1,254.31
272,600.86
CITY OF SALINA
Salina, Kansas
Schedule 2 (Contd.)
WATER AND SEWERAGE DEPARTMENT
OPERATING EXPENSES
Year Ended December 31, 1978
(With comparative figures for the preceding year)
Sewage Treatment and Collection Expenses
Supervision
Salaries
Electric power
Gas service
Plant operating supplies
Maintenance - Equipment
Maintenance - Buildings and grounds
Maintenance - Pumping stations
Maintenance - Sanitary sewers
Vehicle expense
Wearing apparel
Q's TV expenses
Pump station monitor
Totals
Total Operating Expenses
1978
$ 51,066.40
137,360.36
82,856.68
11,070.62
1,799.21
10,529.42
4,433.63
11,898.87
3,780.01
20,369.87
729.17
601.62
2,092.15
338,588.01
1977
$ 31,422.60
124,976.88
82,587.80
8,879.55
1,325.22
11,715.97
741.24
11,821.17
4,483.09
15,915.45
584.15
517.09
294,970.21
$1,530,473.69 $1,348,047.44
See accompanying notes to financial statements
on page 64 which are an integral part hereof.
7 0-