Audit - 1961
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CITY OF SALINA, KANSAS
"
FINANCIAL REPORT
Covering the Period from
January 1, 1961 to December 31,1961
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A. H. LECKBAND & CO.
CERTIFIED PUBLIC ACCOUNT ANT
SALINA, KANSAS
...
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CITY OF SALINA, KANSAS
INDEX
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Comments
Exhibit "A"
Summary Statement of Receipts, Disburse-
ments and Balances of Cash and Investments
Exhibit "B"
Statement of Receipts, Compared with Budget Amounts
Exhibit "C"
Comparison of Actual Disbursements with the Budget
Exhibit "D"
Cash Receipts, Disbursements and Balances
of the City Treasurer and Reconciliation of
Disbursements
Exhibit "E"
Investments in Custody of City Treasurer
,
Exhibit "F"
Summary and Reconciliation of 1960 Tax Roll
Showing Taxes Assessed by the County Clerk,
Collected by the County Treasurer and Remitted
to City Treasurer and Lists of Uncollected
Balances and Unremitted Balances
.
Exhibit "G"
Statement of Taxes Received from County
Treasurer Showing Current and Back Tax
Received and Distribution to Funds
Exhibit "H"
Clerk of the City Court - Statement of Receipts,
Disbursements and Balances
Exhibit "I"
Summary of Police Records
Exhibit "J"
Summary of the Records of the City Building
Inspector
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Exhibit "K"
Comparison of Depository Bonds and Balances
of Deposits
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Exhibit "L"
Fidelity Bonds in Force
Exhibit" M"
Insurance in Force
Exhibit "N"
Accounts Receivable
Exhibit "0"
Statement of Bonded Indebtedness
Page
Numbers
1
14
15
16
17
18
19
20
21
22
23
24
25
26
27
28
29
CITY OF SALINA) KANSAS
. INDEX (Cont. )
Page
Numbers
-
Exhibit "p" Statement Showing Balances and Changes in
Temporary Note Indebtedness 30
Schedule "1" General Operating Fund - Detail of Receipts
Expenditures, Liabilities and Balances 31
Schedule Ill_A" General Operating Fund - Detail of Receipts
from Licenses, Fees and Permits 32
Schedule II1-B" General Operating Fund - Departmental Break-
down of Expenditures Compared with Budget 33
Schedule Ill_all General Operating Fund - Detail of Expenditures
- Mayor and Commissioners 34
Schedule IIl-bll General Operating Fund - Detail of Expenditures
'" - City Manager 35
Schedule 1I1-c " General Operating Fund - Detail of Expenditures
- City Clerk and City Treasurer 36
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Schedule 1I1-d'l General Operating Fund - Detail of Expenditure s
- City Building 37
Schedule "l_e" General Operating Fund - Detail of Expenditures
- City Attorney 38
Schedule 1I1-f" General Operating Fund - Detail of Expenditures
- City Court 39
SchEtdule Il1_g11 General Operating Fund - Detail of Expenditures
- Police Court 40
Schedule" 1-hll General Operating Fund - Detail of Expenditures
- Engineering 41
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Schedule Ill_ill General Operating Fund - Detail of Expenditures
- Fire Department 42 - 43
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S d 1 "1 .11 General Operating Fund - Detail of Expenditures
che u e -J
- Inspection 44
Schedule 1I1-k" General Operating Fund - Detail of Expenditures
- Park Department 45 - 46
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Schedule "1-1"
Schedule" 1-m"
Schedule" 1-n"
Schedule" 1-0"
Schedule "l-p"
Schedule" 1-q"
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Schedule "l-r"
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Schedule lI1_s"
Schedule 112"
Schedule" 3"
Schedule" 411
Schedule" 5"
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Schedule" 6"
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Schedule "7"
Schedule "8"
CITY OF SALINA, KANSAS
INDEX (Cont. )
General Operating Fund - Detail of Expenditures
- Police Department
General Operating Fund - Detail of Expenditures
- Street Department
General Operating Fund - Detail of Expenditures
- Waste Disposal
General Operating Fund - Detail of Expenditure s
- Sewage Disposal
General Operating Fund - Detail of Expenditures
- Street Lighting
General Operating Fund - Detail of Expenditures
- Traffic and Parking
General Operating Fund - Detail of Expenditures
- Swimming Pool s
General Operating Fund - Detail of Expenditures
- Airport
Memorial Hall Fund - Receipts, Disbursements,
Liabilities and Balances
General and Special Improvement Fund - Receipts
Disbursements and Balances
General Improvement Fund - Receipts, Disburse-
ments and Balances
Cemetery Fund - Receipts, Disbursements and
Balances
Civil Defense Fund and Voice Warning System -
Receipts, Disbursements and Balances
Public Health Fund - Receipts, Disbursements,
Liabilities and Balances
Band Fund - Receipts, Disbursements and
Balances
Page
Numbers
47 - 48
49 - 50
51
52
53
54
55
56
57 - 58
59
60 - 61
62 - 63
64 - 65
66
67
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Schedule "9"
Schedule" 10"
Schedule "11"
Schedule" 11-a"
Schedule" 11-b"
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Schedule" 12"
Schedule" 13"
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Schedule" 14"
Schedule" 15"
Schedule 1116'1
Schedule" 17"
Schedule "18"
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Schedule" 19"
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Schedule" 20"
Schedule 1121"
CITY OF SALINA, KANSAS
INDEX (Cont. )
Flood Control Works and Dikes - Receipts,
Dispursements, and Balances
Noxious Weed Fund - Receipts, Disbursements
and Balances
Trust and Agency Funds - Receipts, Disburse-
ments and Balances
Firemen's Pension Fund - Receipts, Disburse-
ments and Balances
Police Pension Fund - Receipts, Disbursements
and Balances
Industrial Development Fund - Receipts, Disburse-
ments and Balances
Bond and Interest Fund - Receipts, Disbursements
and Balance s
Water & Sewage Department Fund - Receipts, Dis-
bursements and Balances
Construction Fund - Receipts, Disbursements and
Balance s
Material Stores - Receipts, Disbursements and
Balance s
Airport Fund - Receipts, Disbursements and
Balances
Street Machinery Fund - Receipts, Disbursements
and Balances
Clearing Accounts - Receipts, Disbursements and
Balance s
Parking Meter Fund - Receipts, Disbursements
and Balances
Refuse Department- Receipts, Disbursements
and Balances.
Page
Numbers
68
69
70
71
72
73
74
75
76
77
78 - 79
80
81
82
83 - 84
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CITY OF SALINA, KANSAS
,
INDEX (Cont. )
Page
Numbers
Schedule "22" Cash in Custody of City Treasurer and Summary
Reconciliation of Bank Balances - Dec. 31, 1961 85
Schedule "22-a") Outstanding Checks - Bank Reconciliations - 86
Schedule "22-b") December 31, 1961 87
Schedule "22-c") 88
Schedule "23" Cash in the Custody of the Clerk of the City Court
M. J. Broom - December 31, 1961 89
Schedule "24" Reconciliation of Fiscal Agency Accounts - Out-
standing Bonds and Interest Coupons 90
I> Schedule "25" Journal Entries 91 - 91a
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WATER & SEWAGE DEPARTMENT
Comments
92 - 94
Exhibit "A"
Water & Sewage Department - Balance Sheet
- December 31, 1961
95 - 95a
Exhibit liB"
Profit and Loss Statement - Year Ended
December 31, 1961
96
Schedule "1"
Operating Costs - Year 1961 Compared with
Year 1960
97 - 98
.
Schedule "2"
Plant and Property Accounts - January 1, 1961
and December 31, 1961
99 - 100
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Salina. Kansas
June 20, 1961
.,
To The Mayor and
The Board of City Commissioners
Salina, Kansas
Gentlemen:
Pursuant to your instructions, we have made an audit of the books
and records of the
City of Salina, Kansas
covering the year ended December 31, 1961 and now submit our report
thereon. A separate section at the back of this report presents comments,
exhibits and schedules covering the operating results of the Water and
Sewage Department during the year under review.
SCOPE OF THE AUDIT
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The audit was performed in accordance with the general and specif-
ic requirements of the Minimum Standard Audit Program approved by the
State Municipal Accounting Board July 23, 1949, and included an examina-
tion of the records of all City Offices and Officers except the Municipal
Band Board, the Public Library Board and the Public Health Board, which
Boards receive money appropriated by the City, but have exclusive con-
trol over the disbursements of both the amounts appropriated to them by
the City and other money which they may receive. We were not authorized
to audit their activities and no report is being rendered on them.
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COMMENTS
The following comments are presented for your information:
SUMMARY STATEMENT OF RECEIPTS. DISBURSEMENTS, LIABILITIES
AND BALANCES OF CASH AND INVESTMENTS - EXHIBIT "A"
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This exhibit shows fund cash and unencumbered balances at the be-
ginning and end of the year, together with receipts and Budget Charges dur-
ing the year.
The composition of the total funds in the hands of the City Treasurer
are presented at the foot of the exhibit. The cash receipts and disburse-
ments, together with the December 31, 1961, bank balances, are shown in
Exhibit "D", The detail of increases and decreases in the Fund Investment
accounts are given in Exhibit "E".
COMPARISON OF ACTUAL RECEIPTS WITH BUDGET - EXHIBIT liB"
j,.
This exhibit presents a comparison of actual receipts with the an-
ticipated receipts for each fund, together with amounts of excess or de-
ficiency in receipts as compared with the budget. Actual receipts were
more than anticipated receipts by $146,338.75.
2
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STATEMENT OF EXPENDITURES COMPARED WITH
BUDGET APPROPRIATION - EXHIBIT "c"
This statement sets forth the disbursements charged against each
fund and comparison with the 1961 Budget figures. Tax-Levying Fund
expenditures were all under the budgeted amounts. Non-Tax supported
Funds exceeding the Budget were: The Water and Sewage Department
and The Airport Fund.
EXHIBIT "D"
Exhibit "D" shows a Reconcilement of the Receipts, Disbursements
and Balances of the City Treasurer.
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SCHEDULES 1 TO 21, INCLUSIVE
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These schedules set forth the detailed Receipts, Budget Charges
and beginning and ending Balances by funds for the year under audit. A com-
parison of actual Receipts and Budget charges with Budgetary amounts is
shown for all funds included in the Budget.
Salaries paid to officers and regular employees during the year 1961
were found to be in accordance with the rates specified by ordinances
and the limitations prescribed by the statutes Classification of Salaries
was scrutinized.
GENERAL OPERATING FUND
SCHEDULE "1" "l-A" "l-B" and "l-a" to "l-s"
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Disbursements of the General Operating Fund Departments increased
by $9,197.03 over 1960.
The following summary compares the various General Operating Fund
departmental disbursements for the 1961 with those for the preceding year.
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Consolidated Fund Departments 1960 1961
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Mayor and Commissioners $10,725.77 $ 21, 123.56
City Manager 13,796.22 17,736.36
Clerk and Treasurer 46,567.85 49,734.21
. City Building 10, 190.85 15,480. 11
City Attorney 10,803.90 10,769.55
City Court 22.530.96 25,496.02
Police Court 3,044.09 3,033.87
Engineering 53,173.91 53,030.19
Fire 226,749. 12 234,473.97
Inspection 16,372.42 10,809.82
Park 46,350. 17 52,444.37
Police 255,493.29 255,418.91
Street, Alley and Sewer 104,982.97 122,004.00
Refuse 77,946.96
Waste Collection and Disposal 23,366.38 17,580.27
Sewage 71,970.39 40,105.39
Street Lighting 44,344.55 54,215.74
Traffic and Parking 46, 386.65 55,634.40
Airport 48,655.00
Swimming Pools 12,420.92 12,668.66
~ Totals $1,097,217.37 $ 1, 106,414. 40
3
Increase
( Decrease)
$ 10,397.79
3,940.14
3,166.36
5,289.26
34.35)
2.965.06
( 10.22)
( 143.72)
7,724.85
437.40
6,094.20
( 74.38)
17,021.03
(77,946.96)
( 5,786. 11)
(31,865.00)
9,871. 19
9,247.75
48,655.00
247.74
$ 9,197.03
During the year the City collected $52,803.60 from licenses, fees and
permits, an increase of $2,256.53 over the amount collected in 1960. Schedule
1-A presents the classification of the various fees, licenses and permits. and
compares them to the budgetary estimates.
.
Franchise Ordinances in effect during the year were examined. In each
case receipt s were found to be in accordance with the ordinances and franchise
agreements. The amount due from the Kansas Power and Light Company for
the last nine months of 1961, amounting to $15,170.03 for Gas and $61,576.76
for Electric Franchise, was received by the City in April, 1962. This re-
ceivable is shown in Exhibit "N".
Police Court Fines and Forfeitures in the amount of $80,304.00 were im-
posed during the year. This represents an increase of $2,970.00 over the pre-
ceding year. A statement prepared from the Police Court records is submitted
in Exhibit "I". All but $2, 122.00 of 1961 fines were settled during the year.
.
Distribution of the Cigarette Tax and of the Liquor Enforcement Tax was
checked in the County Treasurer's record.....
.
Receipts of City Court costs and fees amounted to $19,377.90 and were
traced to the records of the City Court as shown in Exhibit "H".
GENERAL OPERATING FUND DEPARTMENTAL DISBURSEMENTS
The detailed departmental expenses are compared with the budget esti-
mates in Schedule "l-B" and further analysis is shown in Schedules "l-a to 1-s".
All payments were traced to the related warrants. and all vouchers
4
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were examined and over 10% in number and over 50% in amount of the dis-
bursements were compared with the vouchers. No irregularities were found.
MEMORIAL HALL FUND - SCHEDULE "2"
.
A comparison of the 1961 Rental and Concession receipts with those of
1960 is shown below:
1960 Rental and Concession $2,828. 15
1961 Rental and Concession $ 2, 017. 10
1961 Decrease from 1960 $ 811.05
GENERAL AND SPECIAL IMPROVEMENT -
(SPECIAL FUND IN LIEU OF BONDS) - SCHEDULE "3"
This fund was created in 1946 with the purpose of levying currently
for the City's Share of Improvements made, instead of issuing bonds therefor.
All receipts were from Current Ad Valorem Taxes.
GENERAL IMPROVEMENTS FUND - SCHEDULE "4"
..
The income from this Fund consists of taxes, sales tax and weed cutting.
All Tax Receipts were confirmed by inspection of Saline County's records.
)
CEMETERY FUND - SCHEDULE "5"
Verification of Lot and Space Sales was made from the Deed Stubs and
checked to the receipts record. The Burial Record was examined. Tax Re-
ceipts were verified.
CIVIL DEFENSE FUND - SCHEDULE "6"
Receipts and disbursements on this fund were proper.
PUBLIC HEALTH FUND - SCHEDULE "7"
All receipts in this fund are from Ad Valorem Taxes and Sales Tax,
and all disbursements were made to the Joint City-County Health Board.
..
BAND FUND - SCHEDULE "8"
Ad Valorem Taxes and Sales Tax comprised all the receipts to this fund,
and all disbursements were made to the Salina Municipal Band Board.
FLOOD CONTROL WORKS & DIKES - SCHEDULE "9"
.4
All receipts were from Taxes and Disbursements were for Equipment
and operating expenses.
NOXIOUS WEEDS FUND - SCHEDULE "10"
All transactions in this fund appeared to be in order. Only receipts were
from Ad Valorem Tax and Sales Taxes.
5
TRUST AND AGENCY FUNDS - SCHEDULE !flllf
~
Statements of receipts, disbursements and balances of cash for all
Trust and Agency Funds are included separately under the above schedule.
Supporting Schedules "ll-A" and "11-B" set forth comparison of Cash Re-
ceipts and Disbursements with Budget Estimates for the Firemen's Pension
Fund and the Policemen's Pension Fund respectively. During 1961 the Fire-
men's Relief Fund received payments from State Insurance tax in the amount
of $9,053.30, a decrease from 1960 of $982.84.
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The classification of the various receipts and disbursements of the
Trust and Agency Funds is set forth in a self-explanatory manner, and it
is felt no further comments theron are needed.
Particular attention is called to the fact that the balance of the Police
Pension Fund, as shown on Schedule "ll-A", is over $10,000.00 by $4#083.57,
and Firemen's Pension is over by $1# 012. 02. Neither fund exceeded the bud-
geted amounts.
INDUSTRIAL DEVELOPMENT FUND - SCHEDULE" 12"
There were no receipts during 1961. Disbursements made were in order.
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BOND AND INTEREST FUND - SCHEDULE "13"
Receipts of this Fund include Ad Valorem Taxes levied for the payment
of principal and interest on general bond issues, and for the payment of
principal and interest on the City's share of Special Improvement Bond
Issues. The proceeds of special assessment taxes assessed against prop-
erty owners for the owner's share of the cost of special improvements are
also included in the receipts of this fund.
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WATER AND SEWAGE DEPARTMENTS - SCHEDULE "14"
During 1961 the Sewage Department was combined with the Water De-
partment and was thereafter named as Water & Sewage Department. All
of the requirements of Ordinance No. 6546, concerning the "Combined Water
and Sewage Revenue Bonds of 1961, was put into effect as of September 1, 1961.
This schedule shows a summary of the receipts and disbursements of the
Water Department, which cleared through the City Treasurer during the year.
The balance shown at the end of the year consists of cash only, and does
not include investments owned by the Water Department. These investments
are listed in detail on Exhibit "E". Additional comments, exhibits and
schedules, pertaining entirely to the Water Department, are submitted in a
separate section at the back of this report. It should be noted that collections
by the Water Department on December 31, 1961 are not reflected in this fund
or on any of the other Fund Records at the close of the year. A Cash Fund of
$1,500.00 is maintained in the Water Office.
A summary of the Water Department's cash at December 31, 1961, is
shown in the following:
.
Cash in custody of City Treasurer - General Reserves
Cash fund maintained in office of Water Department
December 31, 1961 collections deposited January 1962
Total cash on hand and in bank shown on Water Books
$513,859.01
1,500.00
5,166.28
$520,525.29
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CONSTRUCTION FUND - SCHEDULE "15"
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The various Construction Projects Accounts are grouped under this
schedule and the receipts. disbursements and balances of each construction
project account as well as the total receipts, disbursements and balances of
all construction project accounts are shown therein. There was a number of
intra-fund postings between jobs. Correcting Journal Entries are shown on
Schedule 25 and have been made on the books of record.
MATERIAL STORES - SCHEDULE "16"
Charges to this fund were for materials purchased and credits are for
inter-fund sales.
AIRPORT FUND - SCHEDULE "17"
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The City took over operation of the Airport during 1958, and a separate
Fund was established. The various receipts are primarily from Sales and
Rentals, aside from the amount of $45,000.00 which the City contributed
from the General Operating Fund
Disbursements were verified under regular procedure, and appear to
be legitimate and in order. The actual disbursements exceeded budgeted
amounts by $79,336.78. Due to increased activity the actual receipts ex-
ceeded budgeted receipts by $92, 150.46.
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BRIDGE OR STREET BUILDING MACHINERY AND
EQUIPMENT FUND - SCHEDULE "18"
A transfer of $26.000.00 was made to this fund in December 1961,
this amount being less than twenty-five per cent of 1961 budget for the street
department fund of General Operating Fund.
CLEARING ACCOUNTS - SCHEDULE "19"
A grouping fund for all collection accounts, labeled "Clearing" was
established. Income tax, Social Security Tax, and Receipts received in ad-
vance, are all included under this category.
PARKING METER REVENUE - SCHEDULE "20"
41
According to Revenue Bond agreement, an account has been established
for Parking Meter Revenue, which is shown, together with disbursements from
the fund, under Schedule "20".
REFUSE DEPARTMENT - SCHEDULE "21"
..
The Refuse Department was set up as separate fund but was still
accounted for by the water department.
CASH IN THE CUSTODY OF THE CITY TREASURER - EXHIBIT "D"
Under this exhibit is shown a summary statement of the Treasurer's
Cash Balance at the beginning of the year, the receipts and disbursements
clearing the Treasurer's Bank Accounts during the year, and the Treasurer's
Cash Balance at the close of the year.
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".
Schedule "22" shows the reconciliation of the Bank Balances confirmed
to us by the depositories with the December 31, 1961 balances on the
Treasurer's books. A list of the Outstanding Checks at that date is set
forth in Schedules "22-a-b-c'l.
The 1962 deposits shown on this reconciliation (Schedule "22") con-
sisted of collections applicable to the year 1961.
INVESTMENTS IN CUSTODY OF THE CITY TREASURER -
EXHIBIT "E"
This exhibit sets forth a description of the investments in the Custody
of the City Treasurer as at the beginning and closing dates of the audit
period, together with details of the change in investments during the period.
Investments in the custody of the treasurer on December 31, 1961, were
verified by inspection and correspondence. The income from investments
collected during the period was traced into the records of cash received.
TAXES
"
The City's share of the 1960 taxes collected by the County Treasurer
was traced into the various City of Salina 1961 Fund Tax Accounts maintained
on the records of the Saline County Treasurer.
From the records maintained by the County Treasurer and w~thout a
detailed examination, it appeared that the County had distributed to the City
its share of 1960 Tax Levy Collections, together with Collections during the
year on Taxes assessed in prior periods, and that these distributions were
made to the City on the basis of the tax levies for the years in which the col-
lected Taxes were levied. It was determined that the City credited receipts
from the County Treasurer to the City Funds on the same basis.
The County Treasurer's allocations of Sales Tax residue to the City
appeared to be in accordance with the statutes.
,
SUMMARY AND RECONCILIATION OF 1960 TAX ROLL SHOWING
T AXES ASSESSED AND COLLECTED BY THE COUNTY TREASURER
AND UNCOLLECTED BALANCES - EXHIBIT "F"
..
This exhibit sets forth the adjusted tax roll applicable to the City of Salina,
taxes collected and taxes remitted to the City, and taxes uncollected by the
County.
.
ST ATEMENT OF TAXES RECEIVED FROM THE COUNTY TREASURER
SHOWING CURRENT AND DELINQUENT TAXES AND DISTRIBUTION
TO FUNDS ON BASIS OF ASSESSMENT - EXHIBIT "G"
This statement shows the total amount of taxes received by the City during
the year 1961, and the years in which such taxes were levied by the City. The
allocations to the City Funds is based on the tax levy for the years in which the
collected taxes were levied. Included ill this exhibit is an analysis of delinquent
and current, tangible and intangible tax~s received.
8
.
The individual fund statements of receipts, disbursements and balances
of cash for tax levying funds, Schedules "1" to "13" inclusive, show the total
Ad Valorem Taxes received by each tax levying fund.
,
SUMMARY OF ACCOUNTING PROCEDURE AND VERIFICATION
OF RECEIPTS AND DISBURSEMENTS OF CITY CLERK AND
CITY TREASURER
.
Receipts: The City Clerk is the principal collecting and accounting
officer. All items of cash received, except taxes and infrequent collections
received directly by the City Treasurer, are handled first by the City Clerk
or by Clerks in his office. The City Clerk and City Treasurer are provided
with standard triplicate receipt forms numbered by the printer, and a re-
ceipt is issued for each individual collection made by these officers. The
City Clerk deposits collections made through his office on the average of
every two or three days, and a test check of his records indicates that de-
posits of his collections were made intact and promptly.
The City Treasurer reports each of his collections separately to the
Clerk, and such collections are recorded on the Clerk's cash receipts record.
The City Clerk's records indicated that the City Treasurer had promptly de-
posited all sums of money coming into his hands.
Duplicates of receipts issued during the audit period by the City Clerk
and City Treasurer were test-checked into the Clerk's record of cash re-
ceived, and the mathematical accuracy of that record was verified. The au-
ditor scrutinized the fund classification of the receipts, as shown on the
Clerk I s cash record, for verification of fund distribution, and the classifi-
cation of receipts within the funds was test-checked. Monthly totals of fund
receipts were traced from the receipts record into the fund ledger. The
duplicate cash receipts were test -checked into the receipts analysis record,
and that record was tested as to accuracy of totals.
Records of licenses issued and other available evidence of cash received
were also test-checked into the Clerk's and Treasurer's cash books. The
collections of the Director of Finance were traced into the Treasurer's Bank
Accounts; Collections of the Treasurer were also traced into his various
bank accounts. The four local banks were approved as depositories by the
Governing Body on October 6, 1959.
No cash was on hand in the office of the City Clerk at January 1, 1962,
since all cash received was deposited intact. All 1962 deposits applicable to
the year 1961 were entered on the books as at December 31, 1961. Certain
collections made in 1961 were applicable to 1962, and are shown in a separate
fund called 1962 receipts paid in advance, and are included in "Clearing
Accounts" .
..
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Disbursements: All claim vouchers paid during the year were ex-
amined and test-checks of postings and extensions were made. Claim Vouch-
ers were test-traced into the Clerk's ordinance registers, and the fund dis-
tributions were all checked to the General Ledger Sheets. The mathematical
accuracy of the City Clerk's warrant registers were proven, and the fund
totals of each appropriation ordinance were traced into the fund ledger. Post-
9
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ings were test-checked from the Clerk's warrant register to the disburse-
ments analysis record, and that record was proven for accuracy of totals.
.
The City uses a warrant form for making disbursements, which be-
comes a check on bei ng run through a check-writing machine which im-
prints all signatures. All checks cancelled during the year were examined
and traced to the appropriation ordinance record.
Fund Ledger: The City maintains separate fund accounts for the
cash and investments of each City Fund. All postings to the Fund Ledger
were traced from their source into the Fund Ledger, and the mathemati-
cal accuracy of the Ledger was proven. Fund Ledger Balances were com-
puted' and a total balance was abstracted from that record.
Treasurer's Records: The Treasurer's record of checks issued, and
deposits made, and bank balances is maintained by a bookkeeper in the of-
fice of the City Clerk as an independent record. Statement of total receipts,
disbursements and balances, as shown by this record, are set forth in Ex-
hibit "D".
1.
CLERK OF THE CITY COURT
STATEMENT OF RECEIPTS, DISBURSEMENTS AND BALANCES
OF CASH - EXHIBIT "H"
-.
This exhibit sets forth the cash balances in the custody of the Clerk of
the City Court, at the beginning and end of the audit period, together with
receipts and disbursements during the year 1961. These figures were
taken from the records of the Clerk of the City Court.
Reconciliation of the Clerk of the City Court cash balances at the
Farmer's National Bank, Salina, Kansas, is shown on Schedule "23". Can-
celled checks were examined for signature and endorsement. The Clerk of
the City Court maintains a record of cash received and disbursed, a ledger
of cases, and ordinarily a monthly reconciliation of case balances with the
cash balance, which reconciliation rarely reconciles, varying either over or
under. However, since the case ledger cards are not posted since Septembe r
1961, no reconcilement is possible to be made.
.
..
Verification was made by comparison of cancelled checks with dis-
bursements as recorded, by proof of monthly Postings by addition, by com-
parison of all duplicate receipts to the receipt record, and comparison of
such totals with amounts recorded, and by test-check of individual items to
the amount recorded, by verification from the records or reports of City
and County officials as to amounts shown paid to them, by test-checking of
items of receipts and disbursements to the Dockets and to the Case Ledgers.
We suggest the Clerk of the City Court be given assistance in bringing all
his records up to date and that his bookkeeping system be revised. This was
discussed with the Clerk of the Court, the City Clerk and City Manager.
10
POLICE COURT FINES AND FORFEITURES
j
A Police Sergeant acts as collection officer for the Judge of the Police
Court. Entries on the Police blotter show the amount of the Appearance
Bond deposited, fine imposed or other deposition of the case; fines collected
or paid by work; and other information regarding the case. Receipts for
fines paid are issued from a duplicate receipt book, the duplicate being re-
tained for all except still traffic violations, which are entered in total each
day. These totals were test-checked by addition of tickets, and duplicates
were test-checked to the docket.
.
Cash, as received, in fines and Bond Forfeitures, is placed in numbered
case envelopes which are accumulated until the end of each Blotter Page, when
these envelopes, together with other similarly numbered case envelopes con-
taining fines, workout, parole, dismissal evidence, are turned over to the
Police Judge who reconciles the cash and other items with his docket records,
and prepares an analysis thereof which he submits to the City Clerk, together
with the cash received. Traffic fines are turned over daily. Dismissal evidence
was furnished for 1961 Dismissals.
The analysis of tines imposed for the year 1961, as prepared and submitted
by the Police DepartrrE nt to the City Manager, was examined and found correct.
SUMMARY OF POLICE COURT RECORDS - EXHIBIT "I"
\.
This exhibit shows the January 1, and December 31, 1961 balances of
uncollected fines by the following years: 1959, 1960, together with the 1961
collections, paroles, workouts, and dismissals for each year.
Verification was made by test additions of the duplicate receipts, and
comparison with cash reported and paid to the City Clerk. Tests were made
from duplicate receipts to the envelopes, and from envelopes to the Police
Blotter. Tests of monthly fines and collections were made for the year 19b 1
from the Blotter, and compared with those reported to the City Clerk and City
Manager.
SUMMARY OF THE RECORDS OF THE CITY BUILDING INSPECTOR -
EXHIBIT IlJl1
..,
This exhibit shows a classification of the collections made by the building
inspector, together with the remittances made to the City Clerk during the
period from January 1, to December 31, 1961.
.
Cash received from the collections of fees and issuance of permits
as shown by the duplicate receipts, were traced into the Register of Col-
lections maintained in the Building Inspector's Office, and from that Regis-
ter to the monthly reports and remittances to the City Clerk. Fee charges
appear to be in accordance with the rates set by ordinances.
...
COMPARISON OF DEPOSITORY BONDS AND BALANCES OF DEPOSIT -
EXHIBIT "K"
This statement compares the balances on deposit as at December 31, 1961,
with the amounts of depository bonds pledged by the banks as collateral to
assure the payment of these deposits. The local banks have pledged United
States Government, Kansas Municipal Bonds, or Temporary Notes as
collateral for deposit of public moneys. It appeared that there was sufficient
collateral pledged at all times as required by law.
11
..
The Governing Body does not approve depository bonds as required
under section 13-2107 of G. S. 1949.
All depository bonds were confirmed by correspondence with banks
holding same for safekeeping.
FIDELITY BONDS IN FORCE - EXHIBIT ilL"
Fidelity bonds in Force as of December 31, 1961, as detailed under the
exhibit were inspected and checked to the statutes and 1960 revised ordin-
ances to determine that such bonds meet statutory requirements as to type,
amount and approval. All Fidelity Bonds, except those of the Clerk of the
City Court and the Marshal of the City Court, are in custody of the City
Clerk. The bonds of the Clerk of the City Court and the Marshal of the City
Court are drawn in favor of the State of Kansas rather than in favor of the
City of Salina, as provided by G. S. 1949 under 20-1420 and 20-1421. All
other fidelity bonds were drawn in favor of the City of Salina. The liability
of Surety Companies on all fidelity bonds was confirmed by correspondence
with the Home Office of the Surety Companies, and it was ascertained that
each of these companies was authorized to do business in the State of Kansas.
INSURANCE IN FORCE - EXHIBIT "Mil
.
This exhibit presents a summary statement of the Insurance coverage
on the various properties owned by the City, together with the type of in-
surance thereon. Policies are issued, in most instances, to cover a
period of either three or live years.
The properties listed under the heading of City Buildings and Properties
with a total coverage of $568,090.00 are insured by a group of 33 companies
with each policy having an eighty or ninety per cent co-insurance clause.
The Memorial Hall Building and contents are insured by a group of 19
companies for $231,000.00. Each of the policies in this group contains a
ninety per cent co-insurance clause, all policies expire August 1, 1966.
Airport policies carry 80% and Sewage Building Policies carry 90% co-
insurance.
...
Insurance coverage on other properties not included in the above groups
and other types of protection are listed separately.
""
It was determined that all insurance companies writing insurance on the
City's property were authorized to do business in the State of Kansas.
ACCOUNTS RECEIVABLE - EXHIBIT "N"
Accounts due to the various funds of the City as at December 31, 1961,
as determined by our examination are shown on this exhibit. No independent
verification was made with debtors. This exhibit does not include unpaid taxes.
12
LIABILITIES
No separate schedule has been presented of Liabilities, as they are
classified by funds under Exhibit "A". The amounts included as liabilities
were determined from inspection of the records maintained by the City
Clerk's office.
JUDGMENTS
There are no adverse judgments of record against the City of Salina
according to the judgment docket in the office of the Clerk of the District
Court. There is a personal injury suit pending against the City of Salina
wherein the plaintiff, Margaret G. Vladar, is asking for $10,000.00. The
Clerk of the District Court informs us that the Judge has this case under
advisement. The number assigned to the case is #23442.
STATEMENT OF BONDED INDEBTEDNESS - EXHIBIT 110"
11
This statement presents# in detail, the bonded indebtedness of the City
of Salina at December 31, 1960, and December 31# 1961, together with
bonds issued and retired during 1961.
The following statement shows amount of bonds maturing each year.
Due Each Year
Total Bonds
Year Due
Total
$ 868, 110.74
926,947.32
849#000.00
836,000.00
761,000.00
725#000.00
636,000.00
550,000.00
490,000.00
389,000.00
349,000.00
290,000.00
295,000.00
300,000.00
305,000.00
315# 000. 00
320,000.00
297#000.00
307,000.00
292,000.00
215#000.00
195,000.00
200#000.00
210,000.00
220,000.00
$11, 141,058.06
..
1962
1963
1964
1965
1966
1967
1968
1969
1970
1971
1972
1973
1974
1975
1976
1977
1978
1979
1980
1981
19B2
1983
1984
1985
1986
~
~
13
The following schedule shows the total Bonded Indebtedness outstanding
at the close of each of the last ten years.
Bonded Indebtedness
'f'
December 31, 1951
1952
1953
1954
1955
1956
1957
1958
1959
1960
1961
$ 1,538,099.96
1,836,017.06
3,633,426.13
3,953,396.19
4,794,503.64
4,843,694.67
5,727,208.81
6,243,242.95
6,938,846.68
7,207,914.02
11,141,058.06
RECONCILIATION OF THE CITY OF SALINA FISCAL AGENCY
ACCOUNT - SCHEDULE "24"
The balance shown as unpaid December 31, 1961, has been compared
with the Fiscal Agency statement and was confirmed with the State Treasurer.
Cancelled bonds and coupons paid by the Fiscal Agency during the year 1961
were carefully examined and checked against the bond record, and found to
be proper charges.
TEMPORARY NOTE INDEBTEDNESS - EXHIBIT "p"
This statement shows the amount of Temporary Note Indebtedness
owed by the City at December 31, 1961. These notes will be repaid out of
the proceeds of bond sales.
JOURNAL ENTRIES
Journal Entries for corrections for the year 1961 are shown on Schedule
25 and were placed on the books during the course of the audit.
MINUTES AND ORDINANCES
..
The minutes of the meetings of the governing body during the audit period,
ordinances enacted during the period, and the 1960 revised ordinances were
reviewed for matters pertaining to the audit. The Minutes appeared to be
complete and in good order.
~
GENERAL
During the course of the audit, explanations of various matters were
obtained from officers and employees of the City. We wish to express our
appreciation for the co-operation and assistance of all those with whom we came
in contact.
14
CERTIFICATE
We certify that, in our opinion, subject to the foregoing comments, the
accompanying exhibits and related schedules properly reflect the financial
condition of the City of Salina, Kansas, as at December 31, 1961, and the
results of its operations for the period from January 1, 1961 to December
31, 1961, inclusive.
We further certify that, subject to the comments pertaining to the
Water and Sewage Department, as shown on the pages immediately follow-
ing Schedule "25" of this report, the exhibits and schedules pertaining to
the Water and Sewage Department correctly reflect the financial conditions
of that Department as at Decenb er 31, 1961, and the results of the opera-
tions of that Department for the period from January 1, 1961 to December 31,
1961, inclusive.
Respectfully submitted,
A. H. Leckband & Co.
? If /
By -'~Z'Rd:t< IL ~____
A. H. L' b nd, Licensed
Municipal Public Accountant,
#119 in charge of and actively
engaged on this audit.
.,
15
A
Exhibit
AND
CITY OF SALINA, KANSAS
STATEMENT OF RECEIPTS, DISBURSEMENTS,
BALANCES OF CASH AND INVESTMENTS
1961. JANUARY 1 to DECEMBER 31, INCLUSIVE
SUMMARY
Cash
Balances
12-31-61
Liabilities
12-31-61
Unencumbered
Cash
12-31-61
Charges
1961
Cash
Accountability
Unencumbered
Receipts
1961
Unencum-
bered Cash
1-1-61
Liabilities
1-1-61
Paid in '6 1
Cash
Balances
1-1-61
YEAR,
,
495.60
454.93
679.45
748.94
72
13,
13,
1
436.74
666.90
714.79
25
1,
1.
058.86
788.03
964.66
748.94
47
11
11,
1
414.40
524.36
862.94
000.00
106,
11,
139,
63
1
473.26
312.39
827.60
748.94
153
23,
151,
64,
1,
163.83
346.62
082.87
379.83
111.
5
151,
62,
1
43
77
73
11
309
965
744
369
42,
17,
2.
356.00
43
77
73
11
309
321
744.
369
42,
18
2
Budgeted
General Operating
Memorial Hall
Refuse
General
Cash
Funds
146.36
773. 18
501.52
239.40
893.40
180.90
012.02
607.89
955.26
859.01
083.57
23.20
12,
5
4.
11
32,
221,
513.
14,
58
15
74
39
77.86
149
731
898
97
4,
14,
11
247.78
676.03
501.52
239.40
815.54
180.90
012.02
458. 15
955.26
127.62
083.57
23.20
7
5
4,
11
21,
221,
499.
14,
049.64
152.77
438.71
600.00
068.81
415.68
968.29
906.78
197.77
726.37
087.47
000.00
45,
13,
20.
11.
10,
1,
10,
154,
887,
524,
15
6
4,
297.42
828.80
940.23
839.40
884.35
596.58
980.31
364.93
153.03
853.99
1 71. 04
023.20
52,
18.
20,
11,
14.
1,
21,
176,
109,
023.
29,
6,
1
5
299.82
810.17
069.24
452.35
024.43
496. 13
311. 01
327.18
622.96
260.57
733.85
49
12
20,
11,
11,
1.
10,
167.
945.
017.
14,
5,
997.60
018.63
870.99
387.05
859.92
100.45
669.30
037.75
530.07
593.42
437.19
023.20
2,
6
11,
9,
163,
6,
14,
6
3.
00
17
120
584
12,
60
63
99
05
09
45
30
75
07
42
19
20
997
138
870
387
444.
100
669
037
530
593
437
023
2,
6,
11
9
163,
6.
14,
6
16
& Spe cial
Improvement
General Improvement
Cemetery
Public Health
Band
Flood Control
Noxious Weed
Firemen's Pension
Development
Airport
Bond & Interest
Water & Sewage
Police Pension
Industrial
40
63
57
39
00
64
76
84
17
67
35
918.654
535
040
494
723
715
372
137
224.
461
538
18
27.
5,
49,
7
6
53.
15
20
59
59.773
399
773
8
48
535.57
641. 19
494.00
950.05
715.76
372.84
137.17
53,224.67
307.01
858.881
538
9,
27,
4,
49,
7
6
99
766.96
105.54
680.48
700.58
000.00
000.00
297.75
359.29
375.81
413
021
995,
150,
14,
58,
10.
10,
2.
47,
31,
7
4.
47
53
73
00
53
34
84
17
75
96
82
295
302.
746.
494.
630.
416.
372.
137.
297.
583.
682.
7.880.
534,
159,
27.
19,
108,
17.
16,
2,
100.
31,
5,
380.86
846.70
681. 08
000.00
850.33
578.50
650.00
140.00
400.00
190.00
450.85
591
371.
150,
26,
13,
36.
11,
5,
1,
78,
29,
7
5
914.61
455.83
065.65
494.00
780.20
837.84
722.84
997. 17
897.75
393.96
231. 97
288
162,
9,
1,
5,
71,
5,
10,
22,
2,
17
13.060
78
83
65
00
20
84
84
17
75
96
97
974.
455.
065.
494.
780.
837.
722.
997.
897.
393.
231.
301
162,
9.
1,
5.
71,
5
EndowmentlO,
T ru st
22,
2.
Totals
Fund s Not Bud
Construction
Clearing Accounts
Street Machinery
Material Stores
Firemen's Relief
Cemetery Endowment
Hillcrest Memorial
Hillcrest Memorial
Parking Meters
Civil Defense
eted
34
154
39
360.02
705
706,
625
1
13
28
327
100
9,
26
378
697
41
700.40
286
320,
5,
664.67
017,
6
46
787
724,
5,
21
877
292,
877.21
292,
Totals
~
69
74
556.259
1
341
12
14
960
897
13
168.32
Purchased '61
48.889.00
316
13
82
791
581
17
13.060
99
594.851
Funds
All
Investments
Firemen's
Totals
JI.
48.889.00
000.00
000.00
000.00
889.00
10.
10
000
068
2
2
75
10
00
518
833
650
23
4,
11
000.00
000.00
000.00
10,
10
2.000
75
10
00
23.518
833
650
4
11.
Relief
Mausoleum Endow-
ment Trust
Cemetery Endowment
Water & Sewage
85
40.001
889.00
068,
2
85
40.001
Totals
CITY OF SALINA, KANSAS
STATEMENT OF RECEIPTS, COMPARED WITH BUDGETED AMOUNTS
Year 1961, January 1 to December 31, Inclusive
Actual Amount Amount
Receipts 1961 over under
1961 Budget Bud get Budget
Tax-Levying Funds
General Operating 1,111,163.83 1,099,066.68 12,097. 15
Memorial Hall 5,346.62 6,507.01 1. 160.39
Cemetery 12.810.17 12, 111. 16 699.01
General & Special
1m prove m ent 62,379.83 61,712.49 667.34
General Improvement 4~,299.82 47,978.62 1,321. 20
Public Health 20,069.24 19,824.38 244.86
Band 11,452.35 11,367.06 85.29
Noxious Weeds 1,496. 13 1.477.08 19.05
Firemen's Pension 10,311. 01 9,704.42 606.59
Police Relief & Pension 14,733.85 14, 119.62 614.23
"
Bond & Interest 945,622.96 814,621.26 131,001. 70
Flood Control 11,024.43 10,881.71 142.72
Total Tax-Levying
Fund8 2,255,710.24 2, 109,371. 49 146,338.75
...
.,
Non-Tax-Levying Funds
Material Stores
Water and Sewage
Clearing Accounts
Construction
Civil Defense
Firemen's Relief
Hillcrest Memorial Trust
Hillcrest Memorial
Endowment
Street Machinery
Parking Meter Revenue
Cemetery Endowment
Airport
Refuse
Total Non-Tax Levying
Fund s
Total - All Funds
1.6
Exhibit "B"
13,850.33
5,017,260.57
150,681. 08
5,371,846.70
29,450.85
36,578.50
1,400.00
515,100.00 4,502, 160.57
5,140.00
26,000.00
78,190.00
11,650.00
167,327.18
151.082.87
70,000.00
8,190.00
75,176.72
150,725.00
92, 150.46
357.87
11,060,458.08
13,316,168.32
17
Exhibit "c"
CITY OF SALINA, KANSAS
COMPARISON OF ACTUAL DISBURSEMENTS \VI TH THE BUDGET
~
Year 1961. January 1 to December 31. Inclusive
Total Anticipated Amount Amount
Disbursements Disbursements under over
Exhibit "A" "Budget" "B d t" "B d t"
u ge u ge
Tax Levying Funds
General Operating 1, 106,414.40 1, 108,722.00 2,307.60
Memorial Hall 11,524.36 11,875.00 350.64
General & Special
Improvements 63,000.00 63,300.00 300.00
General Improvement 45,049.64 50,000.00 4,950.36
Cemetery 13, 152. 77 14,715.00 1,562.23
Public Health 20,438.71 20,438.71
Flood Control 10,068.81 11,206.24 1,137.43
Noxious Weeds 1,415.68 1,500.00 84.32
Firemen's Pension 10,968.29 20,770.00 9,801.71
.. Police Relief & Pension 15,087.47 25,696.00 10,608.53
Bond & Interest 887,197.77 937,810.00 50,612.23
Band 11,600.00 11,600.00
Total Tax Levying Funds 2, 195,917.90 2,277,632.95 81,715.05
Non-Tax Levying Funds
Cl~aring Accounts 150,105.54
Construction 4,995,766.96
Stores Accounts 14,680.48
Firemen's Relief 58,700.58
Hillcrest Memorial
Endowment 10,000.00
Water and Sewage 4,524,726.37 514,600.00 4,010,126.37
Airport 154,906.78 75,570.00 79,336.78
Refuse 139,862.94 150,725.00 10,862.06
Parking Meters 47,359.29 68,940.00 21,580.71
Industrial Development 6,000.00 6,536.77 536.77
Civil Defense 31,375.81
Cemetery Endowment 10,000.00
Hillcrest Memorial
Trust 2,297.75
Total - Non-Tax-
Levying Funds 10, 145,782. ::>0
Total - All Funds ~2,341,700.40
18
Exhibit "D"
..
CITY OF SALINA, KANSAS
CASH RECEIPTS, DISBURSEMENTS & BALANCES OF THE CITY TREASURER
AND RECONCILIATION OF DISBURSEMENTS
.
Year 1961, January 1 to December 31, Inclusive
Balance, January 1, 1961
594,851. 99
Receipts 1961 (Exhibits "A" and "B"
13,316,168.32
Total Accountability
13,911,020.31
Disbursements
1961 Budget Charges
12,341,700.40
Plus 1-1-61 Liabilities Paid
13,060.17
12,354,760.57
Less Liabilities 12-31-61
69,100.28
12,285,660.29
Balance December 31, 1961
.....625,360.02
Cash December 31, 1961
The Farmers National Bank
559,527.04
The Planters State Bank
628,023.98
The National Bank of America
337,809.00
The First Trust Company
100,000.00
..
1,625,360.02
Total Cash in Banks
19
Exhibit "E"
.
CITY OF SALINA, KANSAS
INVESTMENTS IN CUSTODY OF CITY TREASURER
December 31, 1961
Balance Additions Reductions Balance
Fund 1-1-61 1961 1961 12-31-61
Firemen's Relief
City of Salina Bonds "c" *23,518.75 23,518.75
City of Salina Temporary
Note s 48,889.00 48,889.00
Cemetery Endowment
City of Salina Temporary
Notes 11,560.00 11,560.00
.
City of Salina Temporary
Notes 10,000.00 10.000.00
Mausoleum Endowment
City of Salina Bond s 4,833.10 4,833. 10
City of Salina Temp:>rary Note 10,000.00 10.000.00
Water & Sewage Department
U. S. Treasury Notes and Bills ~ 2,000,000.00 2,000,000.00
>:' 25 $1,000 Bonds
"
20
Exhibit "F"
CITY OF SALINA, KANSAS
SUMMARY & RECONCILIATION OF THE 1960 TAX ROLL. SHOWING TAXES
ASSESSED BY THE COUNTY CLERK. COLLECTED BY THE COUNTY TREASURER
AND REMITTED TO THE CITY TREASURER - ALSO LIST OF UNCOLLECTED
AND UNREMITTED BALANCES - DECEMBER 31. 1961
Collected by Received by Amount Un-
Adjusted County City Collected by Co.
Tax Roll Treasurer Treasurer Treasurer
General Operating
Intangible Tax 27~015.01 27,158.50 27,158.50 ( 143.49)
Tangible Tax 593~409.85 583~977.52 583,977.52 9~432.33
Total General Operating 620~424.86 611~136.02 611~ 136.02 9,288.84
Memorial Hall 2~722.54 2,679.49 2~679.49 43.05
Civil Defense 12~525.83 12~326.94 12~326.94 198.89
General & Special Im-
provement 63~019.59 62~018.68 62,018.68 1~ 000.91
General Improvement 44~832.34 44~ 119.02 44,119.02 713.32
Cemetery 4~695.87 4~ 621. 21 4~621.21 74.66
Public Health 18,836.24 18,537.35 18,537.35 298.89
Band 10,747.73 10,576.47 10,576.47 171. 26
Flood Control 10,225.08 10~062.63 10~062.63 162.45
Noxious Weed 1,392.93 1~ 370. 36 1,370.36 22.57
Firemen's Pension 4,120.76 4~054.82 4,054.82 65.94
Police Relief & Pension 9, 159.58 9,013.61 9,013.61 145.97
Bond & Interest 494,833.57 486,968.47 486,968.47 7,865.10
Total Ad Valorem & In-
tangible Taxes 1,297,536.92 1,277,485.07 1,277~485.07 20,051. 85
Special Taxes
Paving 331,378.10 320~704.94 320,704.94 10,673.16
Sewer 55~950.88 54~133.51 54,133.51 1,817.37
Water 44,054.93 3 9~110. 38 39~ 110.38 4,944.55
.. Weeds 901.00 806.50 806.50
94.50
Sidewalks 8~136.36 8~447.29 8 ~ 4 47 . 29 (310.93)
Total Special Taxes 440,421.27 423,202.62 423,202.62 17~218.65
Total - All Funds 1~ 737,958. 19 1~700,687.69 1~ 700. 687.69 37.270.50
21
Exhibit "G"
0\
.
CITY OF SALINAj KANSAS
STATEMENT OF TAXES RECEIVED FROM COUNTY TREASURER
SHOWING 1960 TAX AND PRIOR YEARS' TAXES RECEIVED AND
DISTRIBUTION TO FUNDS - YEAR 1961
Delinquent 1960 Current
Funds Tax Tax Total s
Ad Valorem & Intangible Tax
General Operating
Ad Valorem 4~583.44 583~977.52 588,560.96
Intangible 349.88 27. 158.50 27.508.-'38
Total General Operating 4~933.32 611, 136.02 616,069.34
Memorial Hall 41. 07 2~679.49 2~720.56
General & Special Improvement 361. 15 62,018.68 62,379.83
General Improvement 357.33 44, 119.02 44,476.35
Cemetery 24.02 4,621.21 4,645.23
.. Public Health 128.37 18,537..35 18,665.72
Band 71.63 10,576.47 10,648.10
Noxious Weed 10.44 1, 370. 36 1,380.80
Firemen's Pension 11. 65 4,054.82 4,066.47
Police Pension 74.29 9,013.61 9,087.90
Bond & Interest 3,707.52 486,968.47 490,675.99
Flood Control 80.09 10,062.63 10, 142.72
Civil Defense - Voice Warning 97.70 12,326.94 12,424.64
Total Ad Valorem & Intangible 9,898.58 1,277,485.07 1,287,383.65
Special Taxes
Paving 4,776.61 320,704.94 325,481.55
Sewer 1,864.36 54,133.51 55,997.87
(a) Water 624.63 39,110.38 39,735.01
(b) Weeds 33.00 806.50 839.bO
(c) Sidewalks 20.98 8,447.29 8,468.27
Total Special Taxes 7,319.58 423~202.62 430,522.20
.
Total - All Funds 17,218.16 1,700,687.69 1,717,905.85
Distribution - Specials
(a) To Water Fund - Accounts Receivable 80.40
(b) To General Improvement - Weeds 839.50
(c) To Construction Fund - Sidewalks 8,468.27
To Construction Fund - Water Services 39,854.61
22
Exhibit "H"
~
CITY OF SALINA.. KANSAS
CLERK OF THE CITY COURT
STATEMENT OF CASH RECEIPTS. DISBURSEMENTS AND BALANCES
.Year 1961.. January 1 to December 31.. Inclusive
Balance January 1.. 1961 4..179.32
Receipts
City Fees 19,667.61
Sheriff Fees 2..272.22
Judicial Fees 312.75
Fines 19,905.55
Costs 672.47
Miscellaneous 25,945.78
. Total Receipts 68..776.38
Total Accountability 72,955.70
~ Disbursements
City Fees to City Clerk 18.. 139.05
Sheriff's Fees to Sheriffs 2, 152.48
Judicial Fees to County Treasurer 289.50
Fines to County Treasurer 17,892.78
Costs Returned 372.40
Miscellaneous 22,982.94
Total Disbursements .61.. 829. 15
Balance December 31.. 1961 11, 126.55
Balance per Cash Verification 10,870.63
Difference 255.92
.
.
Cash in Bank - Per Schedule 23
Cash on Hand - Verified by Count on
December 31, 1961
10..778~86
91.77
Total Cash on Hand and in Bank - December 31. 1961
10..870.63
23
Exhibit "I"
~
~
CITY OF SALINA. KANSAS
SUMMARY OF POLICE RECORDS
Year 1961, January to December 31, Inclusive
1959 1960 1961 Total
Fines Imposed
Balance Uncollected 1-1-61 440.00 2,267.00 2,707.UO
Bond Collected 220.00 220.00
. 1961 Fines Imposed 80,304.00 80,304.00
Total Accountability 440.00 2,267.00 80,9524.00 83,231. 00
\
Accounted For by:
Cash Collected and
Remitted to City Clerk
Fines worked out
Paroled and/ or Dismissed
Total Credits
440.00
1,627.00 75,843.00 77,470.00
620.00 1,590.00 2, 21U. 00
20.00 969.00 1,429.00
2,267.00 78,402.00 81, 109.00
2,122.00 2, 122.00
440.00
Balances Uncollected 12-31-61
~
24
Exhibit "J"
.
CITY OF SALINA, KANSAS
SUMMARY OF THE RECORDS OF THE CITY BUILDING INSPECTOR
Year 1961, January 1 to December 31, Inclusive
Collections
Building Permits and Inspections 8,921. 25
Gas Inspections 1, 112.75
Plumbing Inspections 2,734.45
Electric Inspections 3,692. 10
" Sign Permits 134.50
Air Conditioning Permits 6.00
Fence Permits 104.00
Sandblasting Permits 2.00
..
Total Collected - 1961 16,707.05
Due from 1960 1. 50
Total Accountabil ity 16,708.55
Total Remitted to City Clerk 16,707.05
Balance due City Clerk 1. 50
..
25
Exhibit "K"
~
.
.CITY OF SALINA. KANSAS
COMPARISON OF DEPOSITORY BONDS AND BALANCES OF DEPOSITS
December 31, 1961
Depositories
Farmers Planters National First
National State Bank of State
Bank Bank Ame rica Bank
.Names of Accounts
Donald Harrison,
City Treasurer 559~527.04 675,446.40 337~809.00 100,000.00
W. T. Broom, Clerk
,a, of the City Court 17~072.41
Totals 576~599.45 675,446.40 337~809.00 100,000.00
.. Less F.D.I.C. 10,000.00 10,000.00 10~000.00 10,000.00
Balance Securable by
Collateral 566~599.45 665,446.40 327,809.00 90,000.00
Required 70% 396~o19.61 465,812.48 229,466.30 63,000.00
Bonds Deposited by Banks 515,729.30 509,669.97 309,000.00 70,000.00
..
..
26
Exhibit "L"
~
"
CITY OF SALINA, KANSAS
FIDELITY BONDS IN FORCE
December 31, 1961
Date Date of $
N am e Title Effective Expiration Amount
Ralph Exline City Commissioner 4-14-59 Continuous 10,000.00
Gaylord E. Spangler City Commissioner 4-11-61 Continuous 10,000.00
Harry Banker City Commissioner 4 -11-61 Continuous 10,000.00
Donald L. Tucker City Commissioner 4-11-61 Continuous 10,000.00
R. W. Bull City Commissioner 4-14-59 Continuous 10,000.00
William J. Broom Clerk of City Court 4-10-61 4-10-63 2,000.00
C. F. Leiker Marshal of City Court 4-4-61 4-4-63 2,000.00
Leland M. Srack City Manager & Supt.
of Waterworks 2-1-52 5,000.00
~ Harold E. Peterson City Clerk & Director
of Finance 1-1-53 Continuous 5,000.00
D. L. Harrison City Treasurer 6-1-58 Continuous 50,000.00
Ivy Thompson (Waterworks Cashier) (Blanket Position) 5,000.00
. H. M. Eller Police Judge 3-9-37 Continuous 1,000.00
Harold F. Harper City Engineer 1-15-46 Continuous 5,000.00
Robert A. Lange Building Inspector 6-1-59 Continuous 1,000.00
Glenn M. Horner Airport Manager 1-1-58 Continuous 5,000.00
.
....
CITY OF SALINA. KANSAS
INSURANCE IN FORCE
December 31, 1961
City Group
Building & Contents
Waterworks Group
Wat er Tower
Pumping Stations & Contents
1/ 2 Ton Pickup Truck
Safe
Workmens Compensation
Manufacturers & Contractors
Water Softener
Sewage Disposal Group
Building & Contents
Building & Contents
~
Municipal Airport
Hangers
Ticket Office
Liability
Dwelling
4
Miscellane ous
Rolling Stock - 82 Vehicles
Messenger & Burglary,
Robbery, Office
Cemetery Dwelling &
Garage
Steam Boiler
Cameras
Forgery
Animal Shelter
Firemen I s Relief Fund - Bond
Refuse Building
Kenwood Park Liability
Swimming Pool Robbery
...
Type of
Coverage
$ Amount of
Coverage
27
Exhibit "M"
Co-Insurance
%
80 - 90
90
90
Fire & Ext. 131,500.00 80
500.00
(B.I. 100/500,000.00
( P.D.250,OOO.00
6,500.00
Memorial Hall Group
Building & Contents Fire & Cont. 231,000.00 90
Owners, Landlords & Tenants
Workmens Compo & Liability p. & P. Damage 300,000.00
Fire & Ext.
568,090.00
Windstorm
Fire & Ext.
Compo
Bur glary
Liability
Accident
Fire & Ext.
142,500.00
49,600.00
1,000.00
42,000.00
50/100,000
760,000.00
Fire & Ext.
Fire & Ext.
225,000.00
3,500.00
Fire, Theft, etc.
25-50-5
4,250.00
Fire & Ext.
Explosion
7,000.00
50,000.00
205.00
10,000.00
5,000.00
5,000.00
67,900.00
15/100,000
8,300.00
,
CITY OF SALINA~ KANSAS
ACCOUNTSRECENABLE
December 31~ 1961
General Operating
Police Fines 2, 122.00
City Building Inspector 1. 50
Gas & Electric Franchise 76,746.79
...
Total General Operating 78,870.29
Cemetery
Morticians Fees 270.00
Olaf Pearson 116.00
Total Cemetery 386.00
Total 79,256.29
.
..
28
ExhibitlN"
29
o
Exhibit
CITY OF SALINA KANSAS
ST ATEMENT OF BONDED INDEBTEDNESS
December 31. 1961
Amount
Outstanding
12-31-61
New
Issues
1961
Amount
Paid
1961
Out-
standing
1-1-61
Amount of
Original
Issue
Rate
0/0
Final
Maturity
Date
Date of
Issue
I
10,000.00
20,000.00
124.000.00
000.00
000.00
000.00
000.00
000.00
000.00
000.00
318.000.00
00
00
00
00
000
000
000
000
42
95
110,
32.
140,
60
60
223
210
325
103.
000.00
000.00
000.00
000.00
000.00
000.00
000.00
000.00
000.00
000.00
000.00
000.00
000.00
00
00
00
00
00
00
00
000.
000.
000.
000.
000
000
000
19
10,
10,
62,
811.
14.
24,
28,
32,
8.
472,
30,
12,
11.
53,
53.
38,
30,
47
15
00
00
00
00
00
00
00
00
00
00
00
00
00
00
00
00
00
00
00
00
00
000
000
000
000
000
000
000
000
000
000
000
000.
000
000
000
000
000
000
000
000
000
19.
20,
30,
186,
811,
56,
119,
138,
32.
40,
472,
170,
72,
60.
11.
371,
53,
261,
240,
372,
118
86
68
97
76
00
89
90
00
00
00
00
66
00
00
92
89
45
00
00
30
25
850
676
625
700
000
940
314
000
000
000
000
381
000
000
438
032
537
000
000.
407
792
195
104,
107,
625.
000,
143,
239,
275.
200.
80,
600,
292,
120,
60,
46.
531,
312.
375,
300,
466,
148,
1,
875
.
o
1
2
1
3
3 625
1. 625-3.
1. 625
1. 625
2-2.25
2-2.75
2.75-3-3.5
2.75-2.375
2
3
3
3
2
3
75
25
00
00
00
625
-2.75-2
3-3.25-4
5
5
25
50
5-1
50
5-3
3-3
3-3
1961
1962
1963
1963
1973
1964
1965
1965
1961
1965
1970
1966
1966
1965
1961
1967
1961
1967
1968
1968
1968
1978
12-1-50
12-1-51
12-1-52
7-1-53
8-1-53
11-1-53
11-1-54
11-1-54
12-1-54
8-1-55
10-1-55
11-1-55
11-1-55
12-1-55
11-1-56
11-1-56
3-1-57
3 -1-5 7
7-1-57
11-1-57
11-1-57
5 -1-58
Purpose of Issue
Gutter. Paving
Gutter, Paving
Gutter. Paving
Sewer & Pumping Sta,
Waterworks Revenue
Paving
Curb, Gutter. Paving
Public Parks
Public Parking
Armory
Waterworks Revenue
Curb, Gutter, Paving
Curb. Gutter, Paving
Offstreet Parking
Curb. Gutter
Curb. Gutter, Paving
Sewers
Airport Improvements
Sewage Disposal
Curb, Gutter
Sewers & Pumping StaG
Flood Control
Curb,
Curb,
Curb,
Series
166
"c"
169
170
PA-2
152
154
157
158
"B"
161
163
164
PA-1
171
172
173
174
175
176
177
178
,..
000.00
000.00
000.00
000.00
000.00
000.00
725. 10
385.64
000.00
297.60
706.83
942.89
561
304.
176.
90,
819,
380.
452,
551.
132,
276,
320.
605
1
00
60
83
89
000
297
706
942
132,
276,
320,
605
1,
000.00
000.00
000.00
502.41
563. 15
737.72
33
38
22
15
91,
22
000.00
000.00
000.00
502.41
563. 15
737.72
725. 10
385.64
594,
342,
198,
105,
910,
402,
452,
551,
00
27
13
41
15
72
10
64
00
60
83
89
000
301
742
502.
563
737
725
385
000
297
706
942
666
381,
221,
105.
910,
402.
452,
551,
132,
276.
320,
605,
1,
5-
00
75
75
1969
1969
1970
1970
1980
1971
1981
1981
1972
1972
1982
11-1-58
11-1-58
12-1-58
12-1-59
12-1-59
11-1-60
11-1-60
5-1-61
11-1-61
11-1-61
11-1-61
Paving
& Sewers
Curb. Gutter. Paving
Paving
Curb, Gutter, Paving
Curb, Gutter, Paving
Flood Control
Sanitary Services
Curb, Gutter. Paving
Street Improvements
Water & Sewage Issue
of 196 1
Curb. Gutter,
Pumping StaG
Sewers
179
180
181
182
183
184
185
186
S187
P188
P189
25-3.5
:a
600.000.00
3
000.00
600.
3,
000.00
600,
3.
6-5
25-3.5-3
3
1986
7-1-61
06
058
141
11
32
947
5.934,
803.28
803.28
000.00
000.00
803.28
001
686
283,
2b
001.
2,
2.
1
914.02
Bond & Interest
Water Department
Parking Meter Fund
Total
7,207
(
(
(
(
Paid From
...
30
p"
Exhibit
IN
CITY OF SALINA KANSAS
STATEMENT SHOWING BALANCES AND CHANGES
TEMPORARY NOTE INDEBTEDNESS
1961, January 1 to December 31, Inclusive
-
Balance
12-31-61
Paid or
Renewed
1961
Issued or
Renewed
1961
Balance
1-1-61
Payable
to
Interest
Rate %
Date of
Issue
Year
Note
Number
46
00
28
02
30
00
00
19
15
45
97
480.
889.
562.
881.
729.
000.
000.
718.
429.
396.
169.
408
68,
155,
278,
396,
307,
40,
207,
75,
133,
183,
1,
00
75
00
05
40
15
20
25
82
05
30
28
02
00
00
00
30
48
31
00
00
05
99
431
829.
163.
566.
551.
794.
000.
000.
982.
422.
000.
610.
000.
148.
801.
068.
323.
775.
663.
085.
813.
131.
052.
35,
59,
227,
169,
35,
51,
247,
440,
34,
92,
667,
107,
060,
125,
104,
142,
99,
115,
122,
115,
29,
120,
219,
1,
46
00
28
02
30
00
00
19
15
45
97
00
00
00
30
48
31
00
00
99
408,480.
68,889.
155,562.
278,881.
396,729.
307,000.
40,000.
207,718.
75,429.
133,396.
183, 169.
35,,431.
59,829.
227, 163.
169,566.
35,551.
51,794.
247,000.
440,000.
92,422
1,
05
00
75
00
05
40
15
20
25
82
05
30
28
02
000.
610.
000.
148.
801.
068.
323.
775.
663.
085.
813.
131-
052.
982
34,
667,
107,
060,
125,
104,
142,
99,
115,
122,
115,
29,
120,
219,
1,
Bearer
Bearer
Bearer
Bearer
Bearer
Bearer
Bearer
Bearer
Bearer
Bearer
Bearer
Bearer
Bearer
Bearer
Bearer
Bearer
Bearer
Bearer
Bearer
Bearer
Bearer
Bearer
Bearer
Bearer
Bearer
Bearer
Bearer
Bearer
Bearer
Bearer
Bearer
Bearer
Bearer
50
50 - 4
00
00
00
00
00
00
00
00
00
00
50
50
50
50
50
50
50
50
50
50
50
50
50
50
50
50
50
50
50
50
50
4.
4.
4.
4.
4.
4.
4.
4.
4.
4.
3.
3.
3.
3.
3.
3.
3.
3.
3.
3.
3.
3.
3.
3.
3.
3.
3.
3.
3.
3.
3.
3.
3.
10-59)
8-25-59
Various 1960
6-14-60
6-14-60
6 -28 -60
6 -28 -60
9-60
9-60
9-60
9-60
4-60
4-60
5-61
10-17-61
11.;.15 -61
11-15-61
11-15-61
11-15-61
11-15-61
11- 7-61
11-28-61
11-28-61
11-28-61
6 - 6 -61
6 - 6 -61
1- 3-61
6 - 6 -6 1
5 - 9 -61
5- 9-61
5 - 2 -61
1-31-61
(12-58
8-
8-
8-
8-
10-
10-
9-
FL-2 (1-67
1-3-ST -39
(1-41)-OSP-100
(1-5)-PT-44
(1-4) -PT -45
(1-6)-PT-46
(1-4) -PT -47
(1-4) -PT -48
(1-5)-PT-49
(1-4)-PT-50
(1) - PT - 5 1
(1-5)-PT -52
(1- 9) - PT - 53
(1-16)-PT -55
(1-7) -BL 200
(1-6)-PT-52A
(1-11)-PT-53A
(1-16)-PT-54A
(1-33) -OSP-100A
(52-53)-OSP-100
(1-8)-PT-56
(1-5) -PT -57
(1-9)-PT -58
(1-12)-FL 300
6-PT -52
(10 -11) - PT - 5 3
(1-9)-PT -54
(10-16)-PT -54
5 - PT -47
(7 -8) -PT -46
(42 -51) -OSP -100
(68-85)-FL-2
..
.
..
82
255.
255,
3,
40
212.
422
4,
90
013.
614,
32 4,
454.
063,
3,
9- 1-59
5 - 9 -61
1-ST -41
(5 -8) -PT -45
~
31
Schedule "1"
.
CITY OF SALINA, KANSAS
GENERAL OPERATING
ST ATEMENT OF RECEIPTS. DISBURSEMENTS AND BALANCES
AND COMPARISON WITH 1961 BUDGET
Year 1961, January 1 to December 31, Inclusive
..
Amount Amount
Actual Over Actual Under
Actual Budget Budget Budget
Balance January 1. 1961 42,309.43 9,655.32 32,654.11
Receipts
Ad Valorem Tax 588,560.96 583,395.65 5,165.31
(Sch. "G")
Intangible Tax (Sch. "G") 27,508.38 27.050.00 458.38
Sales Tax 50,696.03 50,696.03
Cigarette Tax 37,011.51 30,000.00 7,011.51
Liquor Enforcement Tax 9,975.87 9,000.00 975.87
Gasoline Tax 48,253.05 55,000.00 6.746.95
Parking Meter Revenue 27,000.00 27,000.00
Franchises 126,385.78 119,000.00 7,385.78
Police Court Fines
& Costs 77.470.00 55,000.00 22,470.00
Services & Sales 6,100.79 2,900.00 3,200.79
Highway Maintenance 6.479.00 6,000.00 479.00
Reimbursements 3,801.40 2,000.00 1,801.40
Licenses, Fees, & Per-
mits (Sch. "l-A") 52,803.60 37,525.00 15,278.60
Rental s 566.00 800.00 234.00
Dog Impounding 1,348.50 400.00 948.50
Concessions 548.41 300.00 248.41
Engineering Fees 40,000.00 70,000.00 30,000.00
City Court 19,377.90 10,000.00 9.377.90
Swimming Pool Admiss-
ions 10,454.30 11.000.00 545.70
Fire Protection 2,228.26 2.000.00 228.26
Discontinued Funds 1,594.09 1,594.09
Total Receipts 1, 111. 163.83 1,099,066.68 12.097. 15
Total Accountability 1, 153,473.26 1,108,722.00 44,751. 26
Budget Charges (Sch. 1-B) 1,106,414.40 1, 108,722.00 2,307.60
Unencumbered Balances
12-31-61 47,058.86 47.058.86
Liabilities 12-31-61 25,436.74
Cash Balance December 31,
1961 72,495.60
'.
>
32
Exhibit" 1-A"
CITY OF SALINA. KANSAS
GENERAL OPERATING FUND
DET AIL OF RECEIPTS FROM LICENSES, FEES AND PERMITS
AND COMPARISON WITH 1961 BUDGET
Y ear 1961~ January 1 to December 31, Inclusive
Amount of Amount of
Actual Over Actual Under
Actual Budget Budget Budget
Cereal Malt Beverage 4,950.00 5,000.00 50.00
Retail Liquor Licenses 8,600.00 7,000.00 1~600.00
VVholesale Liquor Licenses 2,500.00 2~500.00
Amusement Devices 2,250.00 1,500.00 750.00
Public Dance Licenses 231. 00 150.00 81. 00
Music Machine Licenses 1,042.50 1,000.00 42.50
Minature Pool Table and
Shuffle Board Licenses 1,062.50 1,000.00 62.50
Pool Hall & Bowling Alley Lie. 1,032.50 800.00 232.50
Skating Rinks 100.00 100.00
Theatre & Opera House 300.00 300.00
Auction Sales & Auctioneer 225.00 100.00 125.00
Billboard Advertising 225.00 100.00 125.00
\ Concrete Construction 370.00 200.00 170.00
Electrician Licenses 631. 00 600.00 31. 00
Fireworks Dealer Licenses 1,100.00 400.00 700.00
Gas Fitters 175.00 150.00 25.00
Insurance Companies 10.00 10.00
Junk Dealers (Auto & Parts) 450.00 5UO.00 50.00
Pawn Brokers 600.00 600.00
Plumbers Licenses 880.00 500.00 380.00
Taxicab Licenses 405.00 250.00 155.00
Taxicab Driver Licenses 520.00 250.00 270.00
Street Advertising 207.00 75.00 1::12.00
Trailer Camps 1,415.00 1,415.00
Vender, Peddler (Itinerant) 545.00 545.00
Building Department 16,707.05 12,000.00 4,707.05
House Moving Permits 3,066.90 150.00 2,916.90
Food & Milk Licenses 2,048.40 1,400.00 648.40
Dog Licenses 971.75 750.00 221. 75
Refuse Haulers Licenses 183.00 1bO.00 33.00
Total s 52,803.60 37~525.00 15~278.60
Totals - Cash
Expenditures
Actual
Outlay
Budget
Capital
Actual
33
Sundry
Actual
B
1
Schedule
& Supplies
Budget
Materials
Actual
CITY OF SALINA, KANSAS
DEPARTMENT ANALYSIS OF 1961 EXPENDITURES AND DISBURSEMENTS
AND COMPARISON OF 1961 EXPENDITURES WITH 1961 BUDGET APPROPRIATIONS
Year 1961 Januarv 1 to December 31. Inclusive
Services
Budget
Contractual
Actual
Services
Budget
Personal
Actual
.
00
00
00
00
00
00
00
00
00
00
00
00
00
00
00
00
00
00
00
00
722
Budget
400
995
980
490
110
075
245
605
120
035
745
950
000
827
820
500
075
750
000
21,
11,
44,
12,
12,
23,
3,
54,
239,
18,
64,
267,
106,
15,
66,
49,
63,
13,
20,
123.56
736.36
734.21
480.11
769.55
496.02
033.87
030.19
473.97
809.82
444.37
418.91
004.00
580.27
105.39
215.74
634.40
668.66
655.00
21,
17,
49,
15,
10,
25,
3,
53,
234,
16,
52,
255,
122,
17,
40,
54,
55,
12,
48,
700.00
850.00
Budget
1,500.00
150.00
450.00
2,873.89
203.15
87.50
400.00
4, 100.00
1,400.00
100.00
775.00
536.43
200.00
500.00
3,400.00
300.00
10,000.00
7,000.00
5.500.00
10
151
888
180
157
190
50
62
91
15
35
39
55
18
24
27
72
62
48
88
60
1,
7,
3,
75
778.66
027.14
68.20
294.43
742.36
177.67
500.00
7,500.00
300.00
124
1
7
6
8
5
1,
25
204.56
255.74
655.00
00
00
00
00
00
25.
30.
25.
25.
150
10.00
68.98
10.00
15.00
374.50
26.000.00
175.00
925.00
275.00
835.00
500.00
000.00
075.00
270.00
2,
11
4,
22,
21,
2,
7,
1,144
12
406
894
116
680
375
149
577
500
1,
2,
9,
4,
24,
22,
3,
9,
500.00
000.00
260.10
000.00
200.00
975.00
13
583.84
034.06
5,
1,
00
00
00
00
00
00
00
00
00
00
00
00
00
00
00
00
00
00
19
1,
5,
7,
400
775
250
350
250
250
155
215
065
955.
685.
500.
025.
800.
300.
500.
875.
975.
3,
3
8
2
6
20
8
I,
20,
49,
4,
1
739
919
334
960
267
4.448
17
.59
.14
.16
.20
.18
93.32
524.25
366.36
691.75
944.77
733.48
434.55
154.69
385.54
215.74
622.27
529. 15
17
I,
5,
6,
3,
7,
2,
3,
23
5
3
11
54
5
1
00
00
00
00
00
00
00
00
00
00
00
00
00
00
00
500
8,970
34,330.
3,740.
11,760
18,850
3,090
48,690
215,700
14,480
43,200
217,800
71,475
11,952
37,750
00
00
23
80
00
70
00
10
25
60
45
95
30
70
00
500
14,462
35
887
339
345
732
940
311
117.
923.
509.
192.
242
847
075
5
10,
19,
2,
45,
210,
13,
37,
198,
63,
10,
18,
Schedule
500.00
000.00
37,
10,
223.73
589.61
32,
9,
I-a
1-b
1-c
1-d
1-e
1-f
1-g
1-h
1-i
1-j
1-k
1-1
1-m
1-n
1-0
1-p
1-q
1-r
1-s
Department
Mayor and Com-
missioners
City Manager
Clerk & Treasurer
City Buildings
City At torney
City Court
Police Court
Engineering
Fire
Inspection
Park
Police
Street
.
\
Waste Disposal
Sewage
Street Lighting
Traffic & Parking
Swimming Pools
Airport
1,108
414.40
I, 106,
750.00
37
19
3,
47.009
20,
22.855.00
12
903
45
74
00
005
93
36
96.898
325.00
165
31
364
159,
787.00
789,
42
239
728,
Totals
..
34
Schedule Ill-a"
....
~
CITY OF SALINA~ KANSAS
GENERAL OPERATING FUND
DETAIL OF EXPENDITURES - MAYOR AND COMMISSIONERS
'Year 1961, January 1 to December 31, Inclusive
Amount of Amount of
Actual Over Actual Under
Actual Budget Budget Budget
Personal Services - Salaries 500.00 500.00
-.
Contractual Services
Traveling Expenses 2,344.00 1,500.00 844.00
Contributions 5,370.00 3,250.00 2,120.00
. Legal Advertising 843.50 2,500.00 1,656.50
Surety Bonds 362.24 150.00 212.24
Miscellaneous 11,000.00 11,000.00
Ordinance Revision 8,819.43 1,000.00 7,819.43
Total Contractual 17,739.17 19,400.00 1,660.83
Materials & Supplies
Books & Periodicals
10.50
10.50
Sundry Expenditures
Organization Dues
2,873.89
1,500.00 1,373.89
...
Total Disbursements
21, 123.56
21,400.00
276.44
.
35
Schedule "l-b I
36
Schedule "l-c "
CITY OF SALINA~ KANSAS
GENERAL OPERATING FUND
~ DET AIL OF EXPENDITURES~ CITY CLERK AND CITY TREASURER
Year 1961, January 1 to December 31, Inclusive
Amount of Amount of
Actual Over Actual Under
. Personal Services Actual Budget Budget Budget
Salaries - Officials &
Dept. Heads 7,200.00 7,200.00
Salaries - Reg. Employees 18,630.00 17,880.00 750.00
Salaries - Part Time Emp. 171. 50 500.00 328.50
Audit 3,650.00 2,500.00 1, 150.00
Judges & Clerks - City
Election 3, H38. 60 3,500.00 331. 40
Prof e s sional 21. 50 2,750.00 2,72H.50
Judges & Clerks - County
& State Election 3,045.63 3,045.63
Total Personal Services 35,887.23 34,330.00 1,557.23
Contractual Services
Telephone & Telegraph 761. 34 700.00 61. 34
Traveling Expenses 358.10 150.00 208.10
Postage 579.84 650.00 70.16
'" Printing Office Forms 2,211.65 1,600.00 611.65
Printing Election Supplies 350.00 ;J50.00
Legal Advertising 100.00 1UO.00
Insurance & Surety Bonds 131. 00 350.00 219.00
. Social Security 041. 22 700.00 58.78
Repairs - Office Equipment 637.24 400.00 237.24
Other 13.75 100.00 86.25
Freight & Express 150.00 150.00
Total Contractual Services 5,334.14 5,250.00 84.14
Materials & Supplies
Office Supplies 4, 189.86 2,000.00 2, 189.86
Books & Periodicals 788.26 300.00 488.26
Election Supplies 2,339.81 1,500.00 839.81
Other 570.98 300.00 270.98
Total Materials & Supplies 7,888.91 4,100.00 3,788.91
Sundry
, Organization Dues 52.50 350.00 297.50
Refunds 35.00 100.00 65.00
Total Sundry 87.50 450.00 302.50
..
Capital Outlay
Furniture & Fixtures 507.43 100.00 407.43
Office Mechanical Equipment 29.00 750.00 721. 00
Total Capital Outlay 536.43 850.00 313.57
Total Expenditures 49,734.21 44,980.00 4,754.21
;)7
Schedule "l-d"
-0\
r
CITY OF SALINA. KANSAS
GENERAL OPERATING FUND
DET AIL OF EXPENDITURES - CITY BUILDING
Year 1961, January 1 to December 31, Inclusive
Amount Amount of
Actual Over Actual Under
Actual Budget Budget Budget
Personal Services
Salaries, Regular
Employees 5, 112.80 3,240.00 1,872.80
Salaries, Part Time
Employees 250.00 250.00
Professional Services 227.00 250.00 23.00
Total Personal Services 5,339.80 3,740.00 1,599.80
..
Contractual Services
Fire Insurance 1,096.17 2,800.00 1, 103.83
Social Security 142.30 100.00 42.30
'. Gas 2,611.50 2,000.00 611. 50
Electricity 715.8U bOO.OO 115.80
Water 445.42 350.00 95.42
Building Repairs 1, 143.20 1,000.00 143.20
Furniture Repairs 165.96 400.00 234.04
Laundry & Towel Service 39.81 100.00 60.19
Total Contractual Services 6,960.16 7,350.00 389.84
Materials & Supplies
Tools 143. 14 75.00 6H. 14
Janitor & Toilet Supplies 2,238.62 HOO.OO 1,438.62
Electrical Supplies 294.30 300.00 5.70
Lumber 471.02 75.00 396.02
Paint 33.07 150.00 116.93
.
Total Materials & Supplies 3, 180. 15 1,400.00 1,780. 15
Total Expenditures 15,480.11 12,490.00 2,990.11
~
38
Schedule "l-e"
.\
CITY OF SALINA, KANSAS
GENERAL OPERATING FUND
DETAIL OF EXPENDITURES - CITY ATTORNEY
Year 1961. January 1 to December 31, Inclusive
Amount of Amount of
Actual Over Actual Under
Actual Budget Budget Budget
Personal Services
Salaries Officials 5. 100.00 5, 100.00
4 Salarie s Re gular
Employees 3,795.00 3,960.00 165.00
Legal 1.200.0U 1,200.00
Professional 250.00 1,500.00 1,250.00
...
Total Personal Serv-
ices 10,345.00 11,760.00 1.415.00
Contractual Services
Social Security 267.20 250.00 17.20
.Materials & Supplies
Office Supplies 157.35 100.00 57.35
Total Expenditures lO~769.55 12~ 110.00 1. 340.45
.
-I
.'
CITY OF SALINA~ KANSAS
GENERAL OPERATING FUND
DET AIL OF EXPENDITURES - CITY COURT
Year 1961~ January 1 to December 31, Inclusive
39
Schedule "l-f"
40
"1 "
Schedule -g
.'
,
CITY OF SALINA. KANSAS
GENERAL OPERATING FUND
DET AIL OF EXPENDITURES - POLICE COURT
Year 1901. January 1 to December 31, Inclusive
Amount of Amount of
Actual Over Actual Under
Actual Budget Budget Budget
Personal Services
Salaries of Officials 2,940.00 2,940.00
~ Professional 150.00 1:J0.00
Total Personal
Services 2.940.00 3.090.00 1:J0.00
-.
Contractual Services
Traveling Expenses 75.00 75.00
Surety Bonds 5.00 5.00
Social Security H8.32 75.00 13.32
Total Contractual
Services 93.32 155.00 61. 68
Materials and Supplies
Office Supplies
. ::>5
.55
,
Total Expenditures
3,245.00
211. 13
3,033.87
..
CITY OF SALINA. KANSAS
GENERAL OPERATING FUND
DET AIL OF EXPENDITURES ~ ENGINEERING
Year 19tH, January 1 to December 31, Inclusive
Amount of
Actual Over
Budget
..
;
Personal Services
Salaries ~ Officials &
Dept. Heads
Salaries ~ Regular
Employees
Salaries - Part Time
Employees
Professional
~
Total Personal Services
Contractual Services
Telephone & Telegraph
Auto Use Allowance
Traveling Expense
Postage
Blue Prints
Printing Office Forms
Legal Printing
Insurance ~ Motor Vehicles
Surety Bonds
Social Security
Repairs ~ Furniture &
Fixtures
Repairs - Motor Vehicles
Tires
Repairs - Machinery & Equip.
~
Total Contractual Services
Material & Supplies
Office Supplies
Books & Periodicals
Drafting & Engineering
Supplies
Motor Vehicles Fuel & Lub.
Motor Vehicles License Tags
Lumber & Lumber Products
Machinery & Equip. Parts
Motor Vehicle Tires & Tubes
,
Total Materials & Supplies
Sundry Expenditures
Organization Dues
..
Capital Outlay
Furniture & Office Equip.
Trucks
Total Capital Outlay
Total Expenditures
Actual
7,200.00
3B,066.60
44.50
45,311.10
352.33
187.60
12.99
487.58
163.99
121. 84
12.50
1,271. 27
136.00
778. 15
3,524.25
274.83
153.45
444.97
659.36
55.00
537.26
8.06
273.25
2.406.18
10.00
878.66
900.00
1. 778.66
Budget
7,200.00
39,240.00
500.00
1. 750. 00
48,690.00
300.00
200.00
250.00
25.00
800.00
75.00
50.00
225.00
15.00
800.00
100.00
300.00
75.00
3.215.00
250.00
50.0n
750.00
400.00
50.00
300.00
75.00
300.00
2.175.00
25.00
500.00
500.00
53.030.19 54,605.00
52.33
88.99
471. 27
36.00
478. 15
309.25
24.83
103.45
259.36
5.00
237.26
231. 18
378.66
900.00
1.278.66
41
Schedule "l-h"
Amount ot
Actual Under
Budget
1,173.40
500.00
1,705.50
3.378.90
200.00
62.40
12.01
312.42
50.00
103. 16
2.50
75.00
305.03
66.94
26.75
15.00
1. 574. 81
42
Scnedule "l_i"
.
CITY OF SALINA. KANSAS
GENERAL OPERATING FUND
DETAIL OF EXPENDITURES - FIRE DEPARTMENT
Year 1961, January 1 to December 31, Inclusive
Amount Amount of
Actual Over Actual Under
Actual Budget Budget Budget
Personal Services
Salaries - Officials &
Dept. Heads 7,200.00 7,200.00
Salaries - Regular
Employees 202,899.25 203,500.00 600.75
Medical 18.00 18.00
Professional 5,000.00 5,000.00
~
Total Personal Services 210,117.25 215,700.00 5,582.75
Contractual Services
.. Auto Use Allowance 600.00 600.00
Telephone & Telegraph 1,438.93 1,200.00 238.93
Traveling Expenses 92.09 350.00 257.91
Postage 27.56 50.00 22.44
Printing Office Forms 20.76 35.00 14.24
Motor Vehicle Insurance 508.76 715.00 206.24
Social Security 312.58 240.00 72.58
Gas 1,474. 13 1,400.00 74.13
Electricity 929.00 700.00 229.00
Water 359.34 400.00 40.66
Building Repairs 117.03 350.00 232.97
Furniture & Fixture
Repairs 35.50 125.00 89.50
Machinery & Equipment
Repairs 408.84 400.00 8.84
., Motor Vehicle Repairs 51. 92 250.00 198.08
Radio Equipment Repairs 50.00 50.00
Fire Hydrant Rental 651. 00 900.00 249.00
Laundry & Towel Service 333.92 250.00 83.92
~ Motor Vehicle Tire Re-
pair s 5.00 50.00 45.00
Total Contractual
Services 7,366.36 8,065.00 698.64
43
Schedule "l-i" (Cont.)
.
Amount of Amount of
Actual Over Actual Under
Actual Budget Budget Budget
Materials & Supplies
Tools 60.20 300.00 239.80
Office Forms 391. 02 350.00 41. 02
Books & Periodicals 108.88 100.00 8.88
Cremicals, Drugs, etc. 80.92 400.00 319.08
Janitor & Toilet Supplies 782.11 500.00 282. 11
Motor Vehicle Fuel, etc. 256.76 700.00 443.24
Seeds, Plants & Trees 8.44 200.00 191.56
Wearing Apparal 4,943.79 5,400.00 456.21
Electrical Suppl1es 425.48 300.00 125.48
Other 523.31 500.00 23.31
Machinery & Equipment
Parts 627.36 475.00 152.36
Motor Vehicle Parts 558.04 700.00 141. 96
.. Motor Vehicle Tires 301.13 450.00 148.87
Paint & Painting
Supplies 134.62 300.00 165.38
'I,. Photographic Supplies 100.81 200.00 99. 19
Radio Parts 50.00 50.00
Welding Supplies 359.41 400.00 40.59
Miscellaneous 231. 96 600.00 368.04
Total Materials &
Supplies 9,894.24 11~ 925. 00 2.030.76
Sundry Expenditures
Organization Dues 68.98 30.00 38.98
Capital Outlay
Fire Fighting Equipment 5,955.92 3,000.00 2,955.92
Furniture & Fixtures 1,071.22 400.00 671. 22
)'
Total Capital Outlay 7,027.14 3,400.00 3,627.14
.. Total Expenditures 234,473.97 Zl},120.00 4,646.03
44
S d 1 111 .11
che u e -J
.
CITY OF SALINA, KANSAS
GENERAL OPERATING FUND
DET AIL OF EXPENDITURES - INSPECTION
Year 1961, January 1 to December 31~ Inclusive
Amount of Amount of
Actual Over Actual Under
Actual Budget Budget Budget
Personal Services
Salaries Regular Emp. 13,792.50 13,980.00 187.50
Professional 131. 10 500.00 368.90
Total Personal Services 13,923.60 14,480.00 556.40
Contractual Services
Auto Use Allowance 1,207.50 1,300.00 92.50
Traveling Expenses 132.08 100.00 32.08
.. Postage 50.39 100.00 49.61
Printing Office Forms 385.20 400.00 14.80
Surety Bonds 5.00 5.00
Social Security 382.12 400.00 17.88
-. Repairs to Furniture 200.00 200.00
Telephone & Telegraph 529.46 450.00 79.46
Total Contractual Services 2,691.75 2,955.00 263.25
Materials & Supplie s
Office Supplies 68.08 100.00 31. 92
Books & Periodicals 48.19 75.00 26.81
Electrical Supplies 100.00 100.00
Total MCitprials & Supplies 116.27 275.00 158.73
Sundry Expenditures
Organization Dues 10.00 25.00 15.00
, Capital Outlay
Furniture 68.20 300.00 231. 80
. Total Expenditures 16,809.82 18,035.00 1,225. 18
45
Schedule "l-k"
"
.
CITY OF SALINA. KANSAS
GENERAL OPERATING FUND
DETAIL OF EXPENDITURES - PARK :DEPARTM~NT
Year 1961, January 1 to December 31, Inclusive
Amount of Amount of
Actual Over Actual Under
Actual Budget Budget Budget
Personal Services
Salaries - Officials &
Dept. Heads 7,200.00 7,200.00
Salarie s - Re gular
Employees 16,024.80 19.000.00 2,975.20
Salaries - Other Depts. 500.00 500.00
Salaries - Part Time
. Employees 14.266.15 15,500.00 1,233.85
Professional 18.50 1.000.00 981. 50
Total Personal Services 37.509.45 43,200.00 5,690.55
"
Contractual Services
Auto Use Allowance 60.00 60.00
Telephone & Telegraph 357.49 200.00 157.49
Traveling Expenses 3.63 100.00 96.37
Printing Office Forms 25.00 25.00
Motor Vehic1e Insurance 193.49 200.00 6.51
Social Security 1.052.73 950.00 102.73
Gas 426.07 200.00 226.07
Electricity 438.14 350.00 88.14
Building Repair s 1,253.00 4,000.00 2,747.00
Machinery & Equip-
ment Repairs 191. 83 400.00 208.17
Motor Vehicle Repairs H.12 150.00 141. 88
~ Motor Vehicle Tire Repairs 20.27 50.00 29.73
Building Insurance
...
Total Contractual Ser-
vices 3,944.77 6,685.00 2,740.23
46
Schedule" 1-1<." (Cont.)
,. Amount of Amount of
Actual Over Actual Under
Actual Budget Budget. Budget
Material & Supplies
Tools 30.23 100.00 69.77
Books & Periodicals 3.50 25.00 21.50
Chemicals, Drugs, etc. 100.00 100.00
Janitor & Toilet Supplies, 88.33 100.00 11.67
Motor Vehicle Fuel & Lub. 621.83 750.00 128.17
Motor Vehicle License Tags 60.00 60.00
Recreational Supplies 46.89 150.00 103. 11
Blue Jay Park 1,304.60 700.00 604.60
Seeds, Plants & Trees 226.11 500.00 273.89
Electrical Supplies 232.02 150.00 82.02
Lumber 645.81 350.00 295.81
4 Machinery & Equipment
Repair s 376.18 500.00 123.82
Motor Vehicle & Tire
Parts 107.54 250.00 142.46
.. Paint & Painting
Supplie s 461. 94 400.00 61. 94
Cement 160.09 100.00 60.09
Sand, gravel & chat 22.73 100.00 77.27
Other Operating
Supplies 292.92 500.00 207.08
Total Materials &
Supplies 4,680.72 4,835.00 154.28
Sundry Expenditures
Organization Dues 15.00 25.00 10.00
Capital Outlay
Mowers 176.00 3,000.00 2,824.00
Recreational Equipment 416.39 1,000.00 583.61
.
Trucks 2,000.00 2,000.00
Landscape Improvement 28U.UO 2,000.00 1,720.00
Buildings 5,422.04 2,000.00 3,422.04
.
Total Capital Outlay 6,294.43 10,000.00 3,705.57
Total Expenditures 52,444.37 64,745.00 12,300.63
47
Schedule "1-1"
CITY OF SALINA, KANSAS
GENERAL OPERATING FUND
DETAIL OF EXPENDITURES - POLICE DEPARTMENT
(- Year 1961, January 1 to December 31, Inclusive
Amount of Amount of
Actual Over Actual Under
Actual Budget Budget Budget
Personal Services
Salaries Officials &
Dept. Heads 7,200.00 7,200.od
Salaries Regular
Employees 169,806.00 185,000.00 15, 194.00
Salaries Part Time
Employees 20,012.50 20,000.00 12.50
Medical 685.35 600.00 85.35
Professional 489.10 5,000.00 4,510.90
Total Personal
Services 198" 192.95 217,800.00 19,607.05
.
Contractual Services
Auto Use Allowance 1,236.82 1,250.00 13.18
Telephone & Telegraph 3,237.74 2, 250. 00 987.74
...
Traveling Expenses 463.00 500.00 37.00
Postage 616.67 850.00 233.33
Feeding Prisoners 3,283.50 2,750.00 533.50
Blue Prints &
Photography 100.00 100.00
Printing Office Forms 1,959.96 950.00 1,009.96
Legal Advertising 75.00 75.00
Motor Vehicle Insurance 575.84 500.00 75.84
Surety Bonds 15.00 15.00
Social Security 1,202.45 750.00 452.45
Gas 51.09 100.00 48.91
Electricity 923.60 700.00 223.60
Building Repairs 247.87 800.00 552. 13
Furniture & Fixture
Repairs 710. 15 150.00 560.15
10-
Machinery & Equipment
Repairs 124.47 200.00 75.53
Motor Vehic1e Repairs 8,898.34 8,000.00 898.34
. Motor Vehicle Tire
Repairs 104.43 300.00 195.57
Motor Vehicle Wash & Lub. 43.75 150.00 106.25
Laundry & Towel Service 10.16 60.00 49.84
Building Insurance 43.64 oU.OO 0.36
Total Contractual
Services 23,733.48 20,500.00 3,233.48
48
Schedule" 1-1" (Cont.)
..
Amount of Amount of
Actual Over Actual Under
Actual Budget Budget Budget
Materials & Supplies
Tools 25.29 100.00 74.71
Office Supplies 3,522.10 2,000.00 1,522. 10
Books & Periodicals 263.70 350.00 86.30
Chemicals, Drugs, etc. 26.93 80.00 53.07
Ani mal Food 221.62 250.00 28.38
Janitor & Toilet Supply 24.93 350.00 325.07
Motor Vehicle Fuel & Oil 12,255.68 11, 100.00 1,155.68
Motor Vehicle License
Tags 107.25 150.00 42.75
Wearing Apparel 4,563.67 4,900.00 336.33
Electrical Parts 518.05 150.00 368.05
Machinery & Equipment
Parts 20.90 100.00 79.10
~
Motor Vehicle Parts 58.75 200.00 141. 25
Motor Vehicle Tires 1,518.91 1,200.00 318.91
Paint & Painting Supplies 40.70 200.00 159.30
'" Photographic Supplies 927.89 600.00 327.89
Radio Part s 18.85 18.85
Lumber 41. 69 350.00 308.31
Other 218.71 420.00 201. 29
Total Materials &
Supplies 24,375.62 22,500.00 1,875.62
Sundry Expenditures
Organization Dues 154.50 150.00 4.50
Refunds 220.00 220.00
Total Sundry Expenditures 374.50 150.00 224.50
.-
Capital Outlay
Automobiles &
Motorcycles 8,071.46 6,000.00 2,071.46
Furniture & Fixtures 670.90 1,000.00 329.10
'" Total Capital Outlay 8,742.36 7,000.00 1,742.36
Total Expenditures 255,418.91 267,950.00 12,531. 09
49
Schedule "l-m"
~
,.
CITY OF SALINA~ KANSAS
GENERAL OPERATING FUND
DET AIL OF EXPENDITURES - STREET DEPARTMENT
Year 1961, January 1 to December ::n, Inclusive
Amount of Amount 01
Actual Over Actual Under
Actual Budget Budget Budget
Personal Services
Salaries Regular
Employees 62,623.30 70,800.00 8,176.70
Medical 619.00 675.00 56.00
Total Personal Services 63,242.30 71,475.00 8,232.70
" Contractual Services
Telephone & Telegraph 225.71 150.00 75,71
Printing Forms 154.30 100.00 54.30
Motor Vehicle Insurance 817.16 900.00 82.84
~ Social Security 1,826. 16 1,850.00 23.84
Gas 432.32 500.00 67.68
Electricity 96.89 75.00 21.89
Water 339.02 150.00 189.02
Building Repairs 93.51 100.00 6.49
Furniture & Fixture Repairs 5.50 50.00 44.50
Machinery & Equipment
Repairs 128.73 1,000.00 871.27
Motor Vehicle Repairs 173.77 130.00 43.77
Motor Vehicle Tire Repairs 247.15 200.00 47. 15
Sewer Repairs 798.83 120.00 678.83
Street, Sidewalk and
Bridge Repairs 56.00 200.00 144.00
Machinery Rental 2,000.00 2,000.00
Motor Vehicle Rental 500.00 500.00
Laundry & Towel Service 39.50 39.50
Total Contractual Services 5,434.55 8,025.00 2, 580.iJ:5
4
50
Schedule" 1 - mil (Cont.)
('
Amount of Amount of
Actual Over Actual Under
Actual Budget Budget BudgEt
Materials & Supplies
Tools 31. 18 300.00 268.82
Office Supplies 22.17 50.00 27.83
Janitor & Toilet Supplies 130.83 200.00 69. 17
Motor Vehicle Fuel & Lub. 5,371. 02 6,000.00 628.98
Motor Vehicle License
Tags 371. 00 400.00 29.00
Asphalt and Road Oil 2,395.88 2,000.00 ;j95.tl8
Cement 1,831. 97 500.00 1,331. 97
Electrical Parts 55.33 50.00 5.33
Hardware 104.97 50.00 54.97
Lumber 248.32 ;j00.00 51. 68
Machinery Parts 3,7U8.08 1,850.00 1,858.08
.. Metals 15.00 500.00 484.40
Motor Vehicle Parts 1, 119.35 1,000.00 119.35
Motor Vehicle Tires 1,038.54 1, 250.00 211. 46
Paint & Painting Supplies 97.32 100.00 2.68
1 Sand, gravel, chat 969.75 3,500.00 2,530.25
Sewer Pipe & Tile 5U.00 50.00
Sweeper Parts 3,620.50 2,000.00 1,020.50
VVelding Materials 111. 81 200.00 88.19
Other 905.86 700.00 205.86
Total Materials & Supplies 22, 149.48 21,000.00 1, 149.48
Sundry Expenditures
Transfer to Street
Machinery 26,000.00 26,000.00
Capital Outlay
Garage Equipment 1,533.57 750.00 783.57
Street Equipment 106.44 1,000.00 893.56
.
Trucks 1, 39::S. 75 ::S,OOO.OO 1,606.25
Street & Sidewalk
Improvem ents 2, 143.91 750.00 1,393.91
).
Total Capital Outlay 5,177.67 5,500.00 ;j22.33
Total Expenditures 122,004.00 106,000.00 16,004.00
51
Sche dul e "l-n II
.
CITY OF SALINA, KANSAS
GENERAL OPERATING FUND
DET AIL OF EXPENDITURES - WASTE DISPOSAL
Year 1961.. January 1 to December 31.. Inclusive_
Amount of Amount of
Actual Over Actual Under
Actual Budget Budget Budget
Personal Services
Salaries Regular
Employees 10,672.30 11, 952. 00 1,278. 70
Salaries Other
Departments 175.40 175.40
. Total Personal Services 10..H47.70 11,952.00 1, 104.30
Contractual Services
Equipment Insurance 69.84 69.84
Social Security 369.01 300.00 69.01
Equipment Repairs 2,715.84 1,500.00 1.215.84
Total Contractual
Service s 3. 154.69 1,800.00 1,354.69
Materials & Supplies
Motor Vehicle Fuel 1,338.70 500.UO 838.70
Machinery & Equipment
Parts 1.325.61 1,500.00 174.39
Sand. Rock. etc. 530.67 530.67
Other 382.90 75.00 307.90
~
Total Material & Supplies 3,577.88 2.075.00 1,502.88
Total Expenditures 17,580.27 15,827.00 1,753.27
.
52
Schedule "1-0"
CITY OF SALINA. KANSAS
GENERAL OPERATING FUND
DET AIL OF EXPENDITURES - SEW AGE DISPOSAL
Year 1961~ January 1 to December 31~ Inclusive
Amount of Amount of
. Actual Over Actual Under
Personal Services Actual Budget Budget Budget
Salaries Regular
Employees 18,075.00 37,000.00 18,925.00
Professional 750.00 '{50. 00
Total Personal Services 18,075.00 37,750.00 19,675.00
Contractual Services
Auto Use Allowances 281. 88 6UO.OU 318.12
Telephone & Telegraph 193.H3 375.00 181. 17
Printing Offtce Forms tiO.OO 50.00
Motor Vehicle Insurance 124.87 150.00 25. 13
Social Security b42.34 650.00 107.00
Gas 1, 1'74.88 2,500.00 1,325. 12
Electricity 0,517.50 12,000.00 5,482.50
Building Repairs 400.00 400.00
Motor Vehicle & Tire
Repairs 89.43 125.00 35.57
a Waste Collection &
Disposal 110.0U 450.00 340.00
Machinery & Equip.
Repairs 2,350.81 3,000.00 649. 19
Total Contractual
Services 11,385.54 20,300.00 8,914.46
Materials & Supplies
Tools 64.26 150.00 85.74
Office Supplies 16.26 75.00 ti8.74
Chemicals, Drugs, etc. 5,338.66 2,000.00 3,338.66
Janitor & Toilet Supplies 92.22 250.00 157.78
Motor Vehicle Fuel 420.61 '750.00 323.39
Motor Vehicle License Tags 45.0U 60.00 15.00
Electrical Parts 4.80 100.00 95.20
Machinery & Equip. Parts 2,576.64 3,000.00 423.36
Motor Vehicle Parts 34.30 100.0U 65.70
Motor Vehicle Tires 41. 44 200.00 15H.56
Lumber 63.82 1bO.00 80. 18
Paint & Painting Supplie s 366.09 350.00 10.09
.. Sand, Rock & Chat 331. 59 50.00 281. 59
Books & Periodicals 35.00 35.00
Other 98.91 9~.91
. Total Materials & Supplie~ 9,500.60 7,270.00 2,230.60
Capital Outlay
Furniture & Fixtures 44.25 1,500.00 1,455.75
Trucks 1. 100.00 1. 100.00
Total Capital Outlay 1, 144.25 1,500.00 355.75
Total Expenditures 40,105.39 66,820.00 26,714.61
53
11 11
Schedule 1-p
of
CITY OF SALINA. KANSAS
GENERAL OPERATING FUND
DET AIL OF EXPENDITURES - STREET LIGHTING
Year 1961, January 1 to December 31, Inclusive
Amount Amount of
Actual Over Actual Under
Actual Budget Budget Budget
Contractual Services
6
Electricity 54,215.74 49,500.00 4,715.74
""
Total Expenditures 54,215.74 49,500.00 4,715.74
.
~
54
"1 II
CITY OF SALINA, KANSAS Schedule -q
GENERAL OPERATING FUND
DETAIL OF EXPENDITURES - TRAFFIC AND PARKING
Year 1961, January 1 to December 31, Inclusive
.. Amount of Amount of
Actual Over Actual Under
Actual Budget Budget Budget
Personal Services
Salaries Regular
Employees 28,808.30 33,000.00 4,191.70
Salaries - Other Dept's.
Employees 2,000.00 2,000.00
Professional 3,415.43 2,500.00 915.43
Total Personal Services 32,223.73 37,500.00 5,276.27
Contractual Services
Auto Use Allowance 372.00 425.00 53.00
Traveling Expenses 125.00 125.00
Printing Office Forms 43.90 25.00 18.90
Social Security 864.70 500.00 364.70
Electricity 3,951.07 3,500.00 451. 07
Machinery & Equipment
. Repair s 62.58 100.00 37.42
Radio Equipment Repairs 100.00 100.00
Traffic Light Repairs 138.08 100.00 38.08
Motor Vehicle Repairs 189.94 189.94
~ Total Contractual Services 5,622.27 4,875.00 747.27
Materials & Supplies
Tools 51. 60 100.00 4H.40
Signs 122.00 1,500.00 1,378.00
Electrical Traffic Light
Parts 1,833.93 9,500.00 7,666.07
Motor Vehicle Parts 34.16 34.16
Motor Vehicle Tires 44.38 44.38
Paint & Painting Supplies 2,072.45 1,000.00 1,072.45
Radio Parts 34.76 400.00 365.24
Parking Meter Parts 1,010.03 600.00 410.03
Other Repair Parts 147.26 100.00 47.26
Office Supplies 43.57 43.57
Machinery & Equip. Part s 189.70 189.70
. Total Materials & Supplies 5,583.84 13,200.00 7,616.16
Capital Outlay
Motorcycles 1,290.00 1,290.00
~~ Signs 9,569.30 2,500.00 7,069.30
Traffic Control Equip. 1,345.26 5,000.00 3,654.74
Total Capital Outlay 12,204.56 7,500.00 4,704.56
Total Expenditures 55,634.40 63,075.00 7,440.60
55
Schedule" 1-r"
CITY OF SALINA, KANSAS
GENERAL OPERATING FUND
DET AIL OF EXPENDITURES - SWIMMING POOLS
Year 1961, January 1 to December 31, Inclusive
~
Amount of Amount of
Actual Over Actual Under
Actual Budget Budget Budget
Personal Services
Salarie s Re gular
Employees 9,589.61 9,500.00 89.61
Salaries Other
Departments 500.00 500.00
Total Personal Services 9,589.61 10,000.00 410.39
Contractual Services
Telephone & Telegraph 24.85 25.00 . 15
Traveling Expenses 75.00 75.00
Printing & Binding 50.00 50.00
Social Security 287.94 275.00 12.94
. Gas 24.89 50.00 25. 11
Electricity 582.80 600.00 17.20
Building Repairs 543.31 400.00 143.31
Machinery & Equipment
~ Repairs 65.36 400.00 334.64
Laundry & Towel Service 100.00 100.00
Total Contractual Services 1,529. 15 1,975.00 445.85
Materials & Supplies
Tools 16.41 25.00 8.59
Office Supplies 9.75 50.00 40.25
Chemicals, Drugs, etc. 190.02 400.00 209.98
Janitor & Toilet Supplies 40.84 50.00 3. 16
Recreational Supplies 27.03 50.00 22.97
Electrical Parts 17.80 50.00 32. 10
Machinery & Equipment
Parts 215.10 50.00 165. 10
Paint & Painting Supplies 511. 01 300.00 211. 01
Cement
.
Total Materials & Supplies 1,034.06 975.00 59.06
,. Sundry Expenditures
Sales & Admission Taxes 260.10 500.00 239.90
Capital Outlay
Equipment 255.74 300.00 44.26
Total Expenditures 12~668.66 13,750.00 1,081. 34
56
Schedule "1-s"
.
CITY OF SALINA, KANSAS
GENERAL OPERATING FUND
DET AIL OF EXPENDITURES - AIRPORT
Year 1961, January 1 to December 31, Inclusive
Amount Am ount
Actual Over Actual Under
Actual Budget Budget Budget
Sundry Expenditures
Transfer to Rev 01 ving
Fund 45,000.00 20,000.00 25,000.00
1
Capital Outlay
Buildings 3,655.00 3,655.00
..
Total Expenditures 48,655.00 20,000.00 28,655.00
.
.
57
Schedule "2"
, CITY OF SALINA. KANSAS
.MEMORIAL HALL FUND
ST ATEMENT OF RECEIPTS. DISBURSEMENTS AND BALANCES
AND COMPARISON WITH THE 1961 BUDGET
.;
Year 1961, January 1 to December 31, Inclusive
Amount of Amount of
Actual Over Actual Under
Actual Budget Budget Budget
Balance January 1, 1961 18.321. 77 5.367.99 12.953.78
Receipts
Ad Valorem Tax 2#720.56 2,710.05 10.51
Sales Tax 446.96 446.96
Office Space Rentals 385.00 500.00 115.00
Auditorium Rental s 1,466.50 2,000.00 533.50
Concessions 78.10 200.00 121.90
Furniture Rental 87.50 50.00 37.50
Public Address &
. Timekeeper 147.00 600.00 453.00
Sale of Commodities 15.00 15.00
Total Receipts 5#346.62 6,507.01 1# 160.39
III
Total Accountability 23#668.39 11,875.00 11,793.39
Disbursements
Personal Services
Salaries Regular
Employees 4,179.90 4#850.00 670.10
Salaries Part Time
Employees 500.00 500.00
Professional 190.25 100.00 90.25
Total Personal Services 4#370.15 5#450.00 1,079.85
Contractual Services
, Telephone & Telegraph 197.97 200.00 2.03
.
Building Insurance 1,910.94 2,000.00 89.06
Social Security 125.51 150.00 24.49
Gas 2#079.77 1,500.00 579.77
Electricity 260.52 450.00 189.48
Water 245.34 275.00 29.66
Building Repairs 982.32 750.00 232.32
Machinery & Equipment
Repair s 69.00 69.00
Total Contractual Services 5,871. 37 5,325.00 546.37
58
Schedule "211 (Cont.)
~
;
Amount of Amount of
Actual Over Actual Under
Actual BudJ?;et Bud J?;et Budget
Materials & Supplies
Tool s 12.94 50.00 37.06
Janitor & Toilet Supplies 55.85 200.00 144.15
Seeds, Plants, etc. 50.00 50.00
Electrical Parts 32.79 100.00 67.21
Hardware 21. 90 25.00 3. 10
Paint & Painting Supplies 217.98 75.00 142.98
Lumber 312.94 312.94
Total Materials &
Supplies 654.40 500.00 154.40
. Sundry Expenditures
Public Address System 176.00 600.00 424.00
Refunds 25.00 25.00
-- Total Sundry Expenditures 201. 00 600.00 399.00
Capital Outlay
Furniture & Fixtures 427.44 427.44
Total Disbursements 11,524.36 11,tl75.00 350.64
12,144.03 12, 144.03
Liabilities - 1-1-61
Paid 1961 356.00 ~56.00
Unencumbered Balance
12-31-61 11,788.03 11,788.03
w Liabilities 12-31-61 1,666.90
Cash Balance Dec. 31,
1961 13,454.93
59
Schedule "3"
.
;.
CITY OF SALINA, KANSAS
GENERAL AND SPECIAL IMPROVEMENT FUND
ST ATEMENT OF RECEIPTS, DISBURSEMENTS AND BALANCES
AND COMPARISON WITH 1961 BUDGET
Year 1961, January 1 to December 31, Inclusive
Amount of Amount of
Actual Over Actual Under
Actual Budget Budget Budget
. Balance January 1, 19tH 2, ::.s69. 11 1,587.51 781. 60
Receipts
Tangible Taxes 62,379.83 61,712.49 667.34
Total Accountability 64,748.94 63,300.00 1,448.94
Disbursements
Street Surfacing 30,000.00 30,000.00
Buildings 63,000.00 33,300.00 29,700.00
Total Expenditures 63,000.00 63,300.00 300.00
Balance December 31,
1961 1,748.94 1,748.94
,
.
60
Schedule "4"
..
CITY OF SALINA. KANSAS
GENERAL IMPROVEMENT FUND
.STATEMENT OF RECEIPTS. DISBURSEMENTS AND BALANCES
AND COMPARISON WITH 1901 BUDGET
Year 1961, January 1 to December 31, Inclusive
.
Amount of Amount of
Actual Over Actual Under
Actual Budget Budget Budget
Balance January 1, 1961 2,997.60 2, 021. ~8 976.22
Receipts
Tangible Taxes 44# 4r/6. 35 43,899.65 576.70
Sales Tax 3,928.97 3,928.97
Weed Cutting 894.50 150.00 744.bO
Total Receipts 49,299.82 47,978.62 .1, 321. 20
I Total Accountability 52#297.42 50,000.00 2#297.42
Disbursements
.. Personal Services
Salaries Regular
Employees 6,105.70 4,000.00 2,105.70
Salaries Other
Departments 27,439.25 30,000.00 2,560.75
Salaries Part Time
Employees ~,OOO.OO 1,000.00
Total Personal Services 33,544.95 35,000.00 1,455.05
Contractual Services
Social Security 985.12 950.00 35. 12
Building -Repairs 1,500.00 1,500.00
Machinery & Equipment
Repairs ~,OOO.OO 3,000.00
., Motor Vehicle Repairs 500.00 500.00
Motor Vehicle Tire Repairs 200.00 200.00
Sewer Repairs 150.52 300.00 149.48
Street, Sidewalk &
, Bridge Repairs 1,842. 13 1,750.00 92. 13
Machinery Rental 201. 50 500.00 298.50
Total Contractual
Services 3,179.27 8,700.00 5,520.73
60
Schedule "4"
.
!
CITY OF SALINA. KANSAS
GENERAL IMPROVEMENT FUND
,STATEMENT OF RECEIPTS. DISBURSEMENTS AND BALANCES
AND COMPARISON WITH 1901 BUDGET
Year 19tH, January 1 to December 31, Inclusive
Amount of Amount of
Actual Over Actual Under
Actual Budget Budget Budget
Balance January 1, 1961 2,997.60 2,021. ;j8 976.22
Receipts
Tangible Taxes 44,4'/6.35 43,899.65 576.70
Sales Tax 3,928.97 3,928.97
Weed Cutting 894.50 150.00 744.50
Total Receipts 49,299.82 47,978.62 .1, 321. ~Q
, Total Accountability 52,297.42 50,000.00 2,297.42
.
Disbursements
. Personal Services
Salaries Regular
Employees 6, 105. '70 4,000.00 2,105.70
Salaries Other
Departments 27,439.25 30,000.00 2,560.75
Salaries Part Time
Employees -.1:,000.00 1,000.00
Total Personal Services 33,544.95 35,000.00 1,455.05
Contractual Services
Social Security 985. 12 950.00 35.12
Building -Repairs 1,500.00 1,500.00
Machinery & Equipment
Repairs ;j,OOO.OO 3,000.00
- Motor Vehicle Repairs 500.00 500.00
Motor Vehicle Tire Repairs 200.00 200.00
Sewer Repairs 150.52 300.00 149.48
Street, Sidewalk &
t Bridge Repairs 1,842. 13 1,750.00 92. 13
Machinery Rental 201.50 500.00 298.50
Total Contractual
Services 3,179.27 8,700.00 5,520.73
61
Schedule "4"
.
" Amount ot Amount of
Actual Over Actual Under
Actual Budget Bud get Budget
Materials & Supplies
Tools 100.00 100.00
Motor Vehicle Fuel &
Lub. 147.38 500.00 352.62
Asphalt & Road Oil 700.00 700.00
Bricks & Masonry 200.00 200.00
Cement 500.00 500.00
Hardware 20U.00 200.UU
Lumber '7'1. bS l,UOO.OO 922.42
Machinery & Equipment
Parts 189.83 1,000.00 tilO.07
Metals 200.00 2UO.00
Motor Vehicle Tires 200.00 200.00
Paint & Painting Supplies 150.00 150.00
"- Sand, Gravel & Chat 1,694.95 1,200.UU 494.95
Other 1,686.8H 250.00 l,446.8H
~ Total Materials & Supplies 3,S06.82 6,200.00 2,393.18
Sundry Expenditures
Refund s 45.00 100.00 55.0U
Capital Outlay
Fixed Equipment 4,473.60 4,47;J.60
Total Expenditures 45,U49.64 50,000.00 4,950.36
Balance Unencumbered
12-31-61 7,24'(.78 7,247.78
Liabilitie s 12-31-61 4,898.58
. Cash Balance
December 31, 1961 12, 146.36
~
62
Schedule "5"
CITY OF SALINA. KANSAS
,. CEMETERY FUND
ST ATEMENT OF RECEIPTS. DISBURSEMENTS AND BALANCES
AND COMPARISON WITH 1961 BUDGET
Year 1961, January 1 to December 31. Inclusive
.
Amount of Amount of
Actual Over Actual Under
Actual Bud~et Bud~et Budget
Balance January 1,1961 6,138.63 2,603.84 3,534.79
Receipts
Tangible Taxes 4,645.23 4,640.47 4.76
Sales Tax 260.69 260.69
Burial & Removal Fees 5,264.00 5,300.00 36.00
Grave Marker Permits 120.00 50.00 70.00
Interest 666.25 675.00 8.75
Title Transfer Fees 35.00 10.00 25.00
Upkeep Services 119.00 75.00 44.00
Sale of Lots 1,250.00 1,000.00 250.00
Sale of Grave Space 450.00 100.00 350.00
Reimbursements
"'
Total Receipts 12,810.17 12, 111. 16 699.01
Total Accountability 18,948.80 14,715.00 4,233.80
'I
Disbursements
Personal Services
Salarie s Regular
Employees 11,747.80 11,000.00 747.80
Salaries Other
Departments 500.00 500.00
Salaries Part Time
Employees 104.40 750.00 645.60
Total Personal Services 11,852.20 12,250.00 397.80
Contractual Services
Telephone & Telegraph 190.27 175.00 15.27
Printing Office Forms 25.00 25.00
. Legal Prin ting 30.45 25.00 5.45
Motor Vehicle Insurance 30.57 50.00 19.43
Social Security 355.56 300.00 55.56
Water 92.40 100.00 7.60
... Building Repairs 54.64 100.00 45.36
Machinery & Equipment
Repairs 35.59 100.00 64.41
Motor Vehicle Repairs 12.53 50.00 37.47
Motor Vehicle Tire Repairs 1. 00 25.00 24.00
Total Contractual Services 803.01 950.00 146.99
63
Schedule "51' (ConL)
.
Amount of Amount of
.
Actual Over Actual Under
Actual Budget Budget Budget
Materials & Supplies
Tools 15.59 50.00 34.41
Fuel & Lubricants 25.00 25.UU
Motor Vehicle Fuel 112.03 175.00 62.97
Motor Vehicle License
Tags 15.00 15.00
Seeds, Plants, etc. 25.00 25.00
Machinery & Equipment
Parts 64.53 17b.00 11U.47
Motor Vehicle Parts 22. 1b 75.00 52.85
Motor Vehicle Tires 75.00 75.UO
Paint & Painting Supplies 200.00 200.00
Sand, gravel, etc. .4U 100.UO 99.60
Cement 10.70 10.70
...
Total Materials & Supplies 240.4:0 915.00 674.6U
.. Sundry Expenditure s
Refunds 225.00 100.00 125.00
Capital Outlay
Machinery & Equipment 3UO.00 3UO.00
Landscape Improvements 32. 16 2UO.OU 107.84
Total Capital Outlay 32. 16 500.00 467.H4
Total Expenditures 13: 1:)2. 77 14,715.00 1,562.23
5,796.03 5,796.03
Liabilities 1-1-61
Paid 1961 120.00 120.00
. Unencumbered Balances
12-31-61 5,676.03 5,676.03
Liabilitie s 12 -31-61 97. 15
r-
Cash Balance - December 31,
1961 5,773. 18
64
Schedule "611
..
..
CITY OF SALINA. KANSAS
.CIVIL DEFENSE FUND & VOICE WARNING SYSTEM
STATEMENT OF RECEIPTS. DISBURSEMENTS AND BALANCES
Year 1961, January 1 to December 31, Inclusive
Civil
Defense
Vo ice
Warning
Total s
Balance January 1, 1961
2,187.95
44.02
2,231. 97
,.
Receipts
Grants
Grants - State
Miscellaneous
Ad Valorem Tax
Sales Tax
Total Receipts
9,250.00 9,250.00
6,589.83 6,589.83
119. 70 119.70
12,424.64 12,424.64
1,066.68 1,066.68
15,959.53 13,491. 32 29,450.85
18,147.48 13,535.34 31,682.82
..
Total Accountability
Disbursements
Personal Services
Wages Regular Employees
11, 132.80
11, 132.80
..
Contractual Services
Auto Use Allowance
Telephone & Telegraph
Traveling Expense
Postage
Printing Office Supplies
Motor Vehicle Insurance
Social Security
Motor Vehicle Repairs
216.87
1.377.87
1,949. 16
52.50
43.35
110.90
332.99
262.36
216.87
1,377.87
1,949. 16
52.50
43.35
110.90
332.99
262.36
Total Contractual Services
4,346.00
4,346.00
,.
65
Schedule 116" (Cont)
.
.
Civil Voice
Defense Warning Total s
Materials & Supplies
Radio Equipment Repairs 59.31 59.31
Office Supplies 453.83 453.83
Motor Vehicle License Tags 60.00 60.00
Other 221.21 221.21
Machinery & Equipment Parts 272.26 272.26
Motor Vehicle Parts 106.11 106.11
Other 113.47 113.47
Total Materials & Supplies 1,286. 19 1,286. 19
.. Sundry Expenditures
Organization Dues 15.30 15.30
Paid Temporary Note 11,941. 25 11,941. 25
Transferred to General
~ Operating 1,594.09 1,594.09
Total Sundry Expenditures 15.30 13,535.34 13,550.64
Capital Outlay
Equipment 1,060. 18 1,060.18
Total Disbursements 17,840.47 13,535.34 31,375.81
Balance Unencumbered 12-31-61 307.01 None 307.01
Liabilities 12-31-61 154.34 154.34
Cash Balance December 31, 1961 461. 35 461. 35
,
~
66
Schedule "7"
~ .
"
CITY OF SALINA. KANSAS
PUBLIC HEALTH FUND
ST ATEMENT OF RECEIPTS, DISBURSEMENTS AND BALANCES
AND COMPARISON WITH 1961 BUDGET
Year 1961, January 1 to December 31, Inclusive
Amount of Amount of
Actual Over Actual Under
Actual Budget Budget Budget
Balance January 1, 1961 870.99 613.23 257.76
Receipts
~ Ad Valorem Tax 18,665.72 18,421.96 243.76
Sales Tax 1,403.52 1,403.52
Miscellaneous 22,960.29 22,960.29
-4 Total Receipts 20,069.24 42,785.77 22,716.53
Total Accountability 20,940.23 43,399.00 22,458.77
Disbur sements
To Public Health
Board 20,438.71 20,438.71
To County & Others 22,960.29
Total Disbursements 20,438.71 43,399.00 22,960.29
Balance Dec. 31, 1961 501.52 501. 52
.
.
67
Schedule "8"
'"
....
CiTY OF SALINA. KANSAS
BAND FUND
ST ATEMENT OF RECEIPTS, DISBURSEMENTS AND BALANCES
AND COMPARISON WITH 1961 BUDGET
Year 1961, January 1 to December 31, Inclusive
Amount of Amount of
Actual Over Actual Under
Actual Budget Budget Budget
f
Balance January 1, 1961 387.05 232.94 154.11
Receipts
... Ad Valorem Taxes 10,648.10 10;562.81 85.29
Sales Tax 804.25 804.25
Total Receipts 11,452.35 11,367.06 85.29
Total Accountability ,11, 839. 40 11,600.00 239.40
Disbursements
Band Appropriation 11,600.00 11,600.00
Balance Dec. 31, 1961 239.40 239.40
.
r
CITY OF SALINA. KANSAS
FLOOD CONTROL WORKS AND DIKES
ST ATEMENT OF RECEIPTS. DISBURSEMENTS AND BALANCES
,AND COMPARISON WITH 1961 BUDGET
Year 1961, January 1 to December 31. Inclusive
Amount of
Actual Over
Budget
..
"
Balance January 1, 1961
Receipts
Ad Valorem Tax
Sales Tax
Total Receipts
Total Accountability
Disbursements
Personal Services
Salaries Regular
Employees
Salaries Other
Departments
.
Total Personal Services
Contractural Services
Social Security
Other
Total Contractual
Services
Materials and Supplies
Tools
Chemicals & Drugs
Motor Vehicle Fuel
Cement
Machinery & Equip. Parts
Motor Vehicle Parts
Sand, Gravel & Chat
Total Materials &
Supplies
Jo
Actual
16.444.09
10, 142.72
881. 71
11,024.43
27,468.52
5,749.00
2,397.96
8.146.96
244.43
152.95
397.38
11. 38
486.00
219.49
152.40
268.49
38.93
262.28
1,438.97
.
Capital Outlay
Machinery & Equipment 85.50
Total Disbursements 10,068.81
17.399.71
r
Liabilities 1-1-61
Paid 1961
Unencumbered
Balance 12-31-61
Liabilities 12-31-61
Cash Balance - 12-31-61
12,584. 17
4,815.54
77.86
4,893.40
68
Schedule "9"
Budget
Amount of
Actual Under
Budget
324.53 16,119.56
10,000.00
881.71
142.72
10,881.71 142.72
11,206.24 16,262.28
5,749.00
2,397.96
8,146.96
244.43
152.95
397.38
11.38
486.00
219.49
152.40
268.49
38.93
1,206.24
943.96
1,206.24
232.73
10,000.00
11,206.24
9,914.50
1,137.43
17,399.71
g. 584. 17
4,815.54
69
Schedule "10"
...
CITY OF SALINA. KANSAS
NOXIOUS WEED FUND
ST ATEMENT OF RECEIPTS. DISBURSEMENTS AND BALANCES
... AND COMPARISON WITH 1961 BUDGET
Year 1961. January 1 to December 31, Inclusive
Amount of Amount of
Actual Over Actual Under
Actual Budget Budget Budget
Balance January 1, 1961 100.45 22.92 77.53
Receipts
Ad Valorem Taxes 1, 380.80 1,361.75 19.05
Sales Tax 115.33 115.33
Total Receipts 1,496. 13 1,477.08 19.05
Total Accountability 1,596.58 1,500.00 96.58
~
Disbursements
Personal Services
.. Salaries Other
Departments 1,147.30 700.00 447.30
Contractual Services
Social Security 34.42 20.00 14.42
Machinery & Equipment
Repair s 180.00 180.00
Chemicals & Drugs 220.50 200.00 20.50
Total Contractual Services 254.92 400.00 145.08
Materials & Supplies
Machinery & Equipment
Part s 13.46 100.00 86.54
Motor Vehicle Fuel 300.00 300.00
,.
Total Materials & Supplies 13.46 400.00 386.54
Total Disbursements 1,415.68 1,500.00 84.32
r
Balance December 31, 1961 180.90 180.90
70
11
Schedule
CITY OF SALINA KANSAS
TRUST AND AGENCY FUNDS
ST ATEMENT OF RECEIPTS. DISBURSEMENTS AND BALANCES
Year 1961 1 to December 31 Inclusive
,.
Total
all
Funds
Hillcrest
Memorial Trust
Fund
Memorial
Fund
Hillcrest
Endowment
Cemetery
Endowment
Fund
Firemen 's
Relief
Fund
Policemen's
Relief & Pension
Fund
Firemen 's
Pension
Fund
..
09
115.562.
75
897.
17
997.
10,
84
722.
5,
84
837.
71,
19
437.
14,
30
669.
37
32
12
30
85
20
00
00
15
05
154.
938
260.
053.
00l.
84.
140.
400.
523.
258.
13,
11,
9,
40,
1
3
00
400.
1,
10
00
90
833.
140.
166.
4,
00
650.
11,
00
30
75
20
25
566.
053.
518.
84.
356.
9,
23,
3,
90
46
78
71
087.
812.
129.
703.
9,
4,
47
86
41
11,
4.066.
125.
5.
990.
1961
Taxes
Contributions
Perpetual
Sale of Space
& Dues
State Insurance Tax
Matured Investments
Insurance
Recoveries
Care
1,
Receipts
Ad Valorem Taxes
Sales
Employees
Balances January
Interest
Miscellaneous
<t
36
45
813.
375.
79,
195,
00
75
400.
297.
1,
2,
00
17
140.
137.
5,
16,
00
84
650.
372.
11,
17,
50
34
578.
416.
36,
108,
85
04
733.
171.
14,
27
01
128.
311.
10,
Receipts
Total
.
00
51
36
97
50
00
75
00
09
636.
917.
739.
561.
12.
140.
157.
889.
054.
24,
2,
3,
4,
2,
68
107,
00
75
75
140.
157.
297.
2,
2.
10,000.00
00
000.
10,
10,000.00
00
000.
10,
00
75
36
97
50
00
58
720.
777.
739.
561.
12.
889.
700.
3,
4,
48
58,
00
47
47
29,
13,896.
1.191.
087.
15,
31
00
29
29
980.
020.
948.
968.
21,
10,
10,
Court
Disbursements
Accountability
Disbursements
Pensions Paid
Refunds
Medical
Life Insurance
Bond
Endowment Fund
To Clerk of District
Investments
Total
Total
36
00
36
321.
889.
210.
88.
68,
157,
None
None
17
00
17
137.
000.
137.
6,
10,
16,
84
00
84
372.
000.
372.
7,
10,
17,
76
00
76
715.
889.
604.
49,
48.
98,
57
57
083.
083.
14,
14,
02
02
012.
012.
11,
11,
1961
1961
1961
Fund Balances
December 31,
31,
31,
Cash Balances Dec.
Investments Dec.
Total
~
r
71
Schedule "l1-a"
.
..
CITY OF SALINA. KANSAS
FIREMEN'S PENSION FUND
ST ATEMENTS OF RECEIPTS, DISBURSEMENTS AND BALANCES
AND COMPARISON WITH 1961 BUDGET
Year 1961, January 1 to December 31, Inclusive
Amount of Amount of
Actual Over Actual Under
Actual .Budget Budget Budget
Balance January 1, 1961 11,669.30 11,065.58 603.72
Receipts
Ad Valorem Tax 4,066.47 4,078.56 12.09
Sales Tax 125.86 125.86
Employee Contributions 5,990.41 5,500.00 490.41
.. Miscellaneous 128.27 128.27
Total Receipts 10,311. 01 9,704.42 606.59
t Total Accountability 21,980.31 20,770.00 1,210.31
Disbursements
. Sundry Expenditures
Pensions Paid 10,020.00 10,020.00
Refunds Made 948.29 750.00 198.29
Reserve 10,000.00 10,000.00
Total Disbursements 10,968.29 20,770.00 9,801.71
Balance December 31, 1961 11,012.02 11,012.02
.
~
72
Schedule "l1-b"
1.
f
CITY OF SALINA. KANSAS
POLICE PENSION FUND
ST ATEMENT OF RECEIPTS. DISBURSEMENTS AND BALANCES
AND COMPARISON WITH 1961 BUDGET
Year 1961, January 1 to December 31, Inclusive
Amount of Amount of
Actual Over Actual Under
Actual Budget Budget Budget
.. Balance January 1, 1961 14,437.19 11,576.38 2,860.81
Receipts
Ad Valorem Taxes 9,087.90 9,007.16 80.74
.. Sales Taxes 812.46 812.46
Employee Contributions 4,703.71 4,300.00 403.71
Miscellaneous 129.78 129.78
Total Receipts 14,733.85 14, 119.62 614.23
Total Accountability 29,171. 04 25,696.00 3,475.04
Disbursements
Sundry Expenditures
Pensions Paid 13,896.00 14,696.00 800.00
Refunds Made 1,191.47 1,000.00 191. 47
Reserve 10.000.00 10,000.00
. Total Disbursements 15,087.47 25,696.00 10,608.53
Balance Dec. 31, 1961 14.083.57 14,083.57
~
73
Schedule "12"
..
.
CITY OF SALINA. KANSAS
INDUSTRIAL DEVELOPMENT FUND
STATEMENT OF RECEIPTS, DISBURSEMENTS AND BALANCES
AND COMPARISON WITH 1961 BUDGET
Year 1961, January 1 to December 31, Inclusive
Amount of Amount of
Actual Over Actual Under
Actual Budget Budget Budget
Balance, January 1, 1961 6,023.20 6,536.77 513.57
1 Receipts None
Total Accountability 6,023.20 6,536.77 513.57
.-
Disbursements
Personal Services
Professional 6,000.00 6,536.77 536.77
Balance, Dec. 31, 1961 23.20 23.20
.
...
74
Schedule" 13"
CITY OF SALINA~ KANSAS
BOND AND INTEREST FUND
ST ATEMENT OF RECEIPTS~ DISBURSEMENTS AND BALANCES
AND COMPARISON WITH 1961 BUDGET
Year 1961~ January 1 to December 31. Inclusive
.
...
Balance January 1, 1961
Receipts
Ad Valorem Taxes
Special Assessments,
Curb, Gutter, Paving
& Sewer
Special Assessments,
Other
Accrued Interest
Bonds Sold
Total Receipts
Total Accountability
Disbursements
~
Bond Principal
General
Curb, Gutter &
Paving (City)
Curb, Gutter &
Paving (P.O.)
Sewer (City)
Sewer (P. O. )
Total Bond Principal
Bond Interest
General
Curb, Gutter &
Paving (City)
Curb, Gutter &
Paving (P. O. )
Sewer (City)
Sewer (P. O. )
Total Bond Interest
Other
Fiscal Agency Com.
& Postage
Miscellaneous
...
-.
Total Other
Total Disbursements
Balance, Dec. 31, 1961
Actual
163,530.07
490,675.99
381,479.42
65,497.35
7,970.20
945,622.96
1, 109, 153.03
149,000.00
109,966.39
260,334.48
108,358.40
59,144.01
686,803.28
34,736.29
34,220.29
82,931. 99
11,631.12
7,177.53
170,697.22
1, 106.07
28,591.20
29,697.27
887~197.77
221,955.26
Budget
123, 188.74
484,978.98
329,642.28
814,621.26
937,810.00
149,000.00
109,966.39
260,334.48
108,358.40
59,144.01
686,803.28
34,736.29
24,246.71
61,856.69
11,631.12
7,177.53
139,648.34
2,000.00
109,358.38
111~ 358. 38
937,810.00
Amount of
Actual Over
Budget
40,341.33
5,697.01
51,837.14
65,497.35
7,970.20
131,001.70
171,343.03
9,973.58
21,075.30
31,048.88
221,955.26
Amount of
Actual Under
Budget
893.93
80,767.18
81~ 661.11
50~612.23
75
CITY OF SALINA. KANSAS Schedule "14"
WATER AND SEWAGE DEPARTMENT
.. ST ATEMENT OF RECEIPTS. DISBURSEMENTS. AND BALAN CES
AND COMPARISON WITH 1961 BUDGET
Year 1961, January 1 to December 31, Inclusive
.. Amount of Amount of
Actual Over Actual Under
Actual Budget Budget Budget
Balance January 1, 1961 6,593.42 85,297.67 78,704.25
Receipts
Revenue
Water & Sewage Revenue 717,364.50 480,000.00 237,364.50
Water Accounts R~eivable 63,920.85 63,920.85
Miscellaneous 45,221.83 30,000.00 15,221.83
Surcharges 1,648.75 5,000.00 3,351. 25
Interest Received 21, 109. 90 100.00 21,009.90
Total Water Revenue 849,265.83 515,100.00 334,165.83
Other
Bond Issue 3,600,000.00 3,600,000.00
Reserve Accounts 416,400.00 416,400.00
Refuse Collections 151,594.74 151,594.74
, Total Other 4,167,994.74 4,167,994.74
Total Receipts 5,017,260.57 515,100.00 4,502,160.57
Total Accountability 5,023,853.99 600,397.67 4,423,456.32
~
Disbursements
Operating Accounts
Water 417,413.14 378,600.00 38,813. 14
Sewer 37,385. 11 37,385. 11
Total Operating 454,798.25 378,600.00 76,198.25
Other
Depreciation 36,000.00 36,000.00
Capital 188,537.00 100,000.00 88,537.00
Water & Sewage Bonds 30,908.25 30,908.25
219,445.25 136,000.00 83,445.25
General Expenditures 674,243.50 514,600.00 159,643.50
Other
,... Investments 2,000,000.00 2,000,000.00
Bonds Retired - Water 1,283,000.00 1,283,000.00
Reserve Accounts 416,400.00 416,400.00
Transfer to Refuse Dept. 151,082.87 151,082.87
~ 3,850,482.87 3,850,482.87
Total Disbursements 4,524,726.37 514,600.00 4,010,126.37
Balance, Dec. 31, 1961,
Unencumbered 499,127.62 85,797.67 413,329.95
Liabilities 12-31-61 14,731.39
Cash Balance Dec. 31, 1961 513,859.01
76
15
Schedule
CITY OF SALINA KANSAS
CONSTRUCTION FUND
ST ATEMENT OF RECEIPTS DISBURSE ME NTS AND BALANCES
Year 1961, Januar 1 to December 31, Inclusive
.
Balances
12-31-61
Balances
1-1-61
\
Transfers
Balances
Disbursements
Receipts
Account
27
75
24
17
14
73
35
73
29
16
781
950
629
796
886
7.838
903
829
739
580
120,
34
36
6,
1,
6,
6
14,
8
(
80)
17,407.86)
3, 157.54)
.84
26)
03
40)
19,
85,
4,
24,
10,
61,
18
29)
04)
21
31
48
07
80
007.53)
790.00
658.70)
461. 77)
091. 98)
216.59)
211
962
776.
035
798
821
934.
026
304
301
170
12,349
7,
63
9,
16,
1,
4,
70,
6,
40,
4,
(
(
(
(
(
(
(
(
(
(
27
75
04
17
00
54
84)
26
03)
40
73
53
00)
70
77
98
59
35)
73
29
04
21)
31)
48)
07)
80
29
16
781
950
841
796
294
157
170
349
962.
776.
838.
007.
790.
658.
461.
091.
216.
903.
829.
035.
798.
821.
934.
026
304
301
739
580
120,
34,
76,
6,
19,
3,
4,
12,
7,
63,
7.
9,
16,
1,
4,
70,
6,
6,
6.
19,
85,
4,
24,
10,
61,
18,
14,
8.
(
(
(
(
(
(
(
(
(
35
05
620
561
34
111,
407.86
17,
05
81
68)
35)
83)
797
418
948
329
791
39,
50,
13,
3,
4,
64
48
910.00
080.04
342
121
38,
15
21
92~
35
05
64)
48)
05
81
68)
35)
83)
00)
407.86)
620
561.
342.
121.
797.
418
948
329
791
910
17,
34,
111,
38,
15,
39,
50,
13,
3,
4,
21,
(
(
(
(
(
(
(
26
48
44
00
98
62
10
10
38
48
41
38
68
35
83
00
087.20
116.87
716.79
05
24
50
302.44
738.17
042.79
134.01
303.50
163.50
412.00
971. 28
10.057
141
420
000
509
373
776
868
926
121
683
299
948
329
791.
910
323,
68,
30,
17,
97,
98,
28,
119,
15,
368,
157,
13,
3.
4,
21,
557.63
250.00
017.50
191
625
979
171
529,
440,
3,
1,
13,
8,
141.
179,
120,
5
1,
015.75
978.76
431
829
771.
946
675
729.30
889.00
000.00
353.57
373.62
396.45
429. 15
583.74
258.85
589.97
285.88
79
29
910.87
813.19
434.40
00
00
23
17
07
118
834
77,
759,
71,
292,
106,
35,
59,
44,
120,
14,
396
131,
70,
1,
97,
133,
140,
081,
2,
75.
38
2,
1,
62
87
43)
16
80
79)
25
84)
76
03)
40
03
99)
50)
17)
58
02
76
44
74
44)
63)
28)
97
48)
81)
80)
53)
40)
00)
45)
609
116
922
555
353
824
573
170
366
962
776
014
345
810.
252.
648.
960.
954.
708.
134.
432.
984.
084.
036.
026.
246.
301.
848.
888.
000.
251.
214,
4,
17,
7,
63,
156,
94,
14,
1,
3,
7,
14,
98,
126,
25,
34,
19,
96,
10,
51,
18,
58,
54,
40.
1,
194,
5
7
18
(
(
(
(
(
(
(
(
(
(
(
(
(
(
Asphalt Paving
Sewage Disposal
Flood Cont rol
Miscellaneous
Indian Rock Park
Sidewalks
183
Parking
Job 406
Job 407
Job 404
Refuse Building
Water Services
Job 408
185
379
Bonds 182
Off Street
Job 391
Job 392
Job 393
Job 389
Job 398
Job 397
Job 400
Job 401
Job 402
Job 403
Job 396
Bonds 184
Job 399
384
382
378
Job
Job
Job
Job
~
.
~
Water Pipe
Job 410
Job 414
Bonds 187
1.
46
19
480
718
408
207,
1,
189
Job 409
Key Acres Addition
Belmont Addition
Job 413
Job 415
Job 416
Job 417
General
188
..
.
92,080.04
538.535.57
(Eng.
Operating
538,535.57
96
766
995,
4,
70
846
371,
5
83
455
162,
77
Schedule" 16"
"
~
CITY OF SALINA. KANSAS
MATERIAL STORES FUND
ST ATEMENT OF RECEIPTS. DISBURSE ME NTS AND BALANCES
Year 1961~ January 1 to December 31, Inclusive
Balance January 1~ 1961
5,780.20
Receipts
Reimbursement of Expenditures
13,850.33
\
Total Accountability
19,630.53
..
Disbursements
Gas and Oil
Office Mechanical Equipment
Motor Vehicle Parts
Paint & Painting Supplies
13,211.41
1~ 333. 30
124.22
11.55
Total Disburserne nts
14,680.48
Balance December 31~ 1961 Unencumbered
4,950.05
Liabilities 12-31-61
773.59
Cash Balance December 31, 1961
5~723.64
It
~
78
Schedule" 17"
CITY OF SALINA, KANSAS
AIRPORT FUND
STATEMENT OF RECEIPTS, DISBURSEMENTS AND BALANCES
AND COMPARISON WITH 1961 BUDGET
. year 1961, January 1 to December 31, Inclusive
Amount of Amount of
Actual Over Actual Under
Actual Budget Budget. Budget
Balance January 1, 1961 9,037.75 1,223.28 7,814.47
Receipts
Rent of Buildings 2,662.46 2,750.00 87.54
Rent of Ground 45.00 50.00 5.00
Rent of Landing Ground 2,359.18 1,000.00 1,359. 18
Rent of Hangers 7,415.00 4,500.00 2,915.00
Sale of Gasoline & Oil 93,255.68 40,000.00 53,255.68
Gas Tax Refunds from
State 15,254.48 5,000.00 10,254.48
Cargo Service 71. 00 350.00 279.00
Sale of Concessions 464.50 350.00 114.50
Reimbursement of Expenses 119.86 176.72 56.86
% of Cafe Sales 680.02 1,000.00 319.98
Transfer 45,000.00 20,000.00 25,000.00
Total Receipts 167,327.18 75,176.72 92, 150.46
Total Accountability 176,364.93 76,400.00 99,964.93
. Disbursements
Personal Services
Salaries Regular
Employees 20,865.25 15,860.00 5,005.25
Salaries Other Depts. 500.00 500.00
Professional 670.00 1,000.00 330.00
Total Personal Services 21,535.25 17,360.00 4,175.25
Contractual Services
Telephone & Telegraph 289.66 250.00 39.66
Printing Office Forms 15.84 75.00 59.16
Building Insurance 2,778.19 3,000.00 221.81
Motor Vehicle Insurance 58.15 150.00 91.85
Surety Bonds 20.00 20.00
Social Security 602.25 500.00 102.25
.. Gas 594.78 1,000.00 405.22
Electricity 3,547.78 3,000.00 547.78
Water 720.74 650.00 70.74
, Building Repairs 1,090. 12 750.00 340.12
Machine & Equip. Repairs 217.27 750.00 532.73
Furniture & Fix. Repairs 681.90 200.00 481.90
Laundry & Towel Service 82.36 50.00 32.36
Motor Vehicle Repairs 322.13 100.00 222.13
Rent Machinery 329.30 2,000.00 1,670.70
Traveling Expenses 166.15 100.00 66.15
Total Contractual Services 11,516.62 12.595.00 1.078.38
79
Schedule "17" (Cont.)
.
..
Amount of Amount of
Actual Over Actual Under
Actual Budget Budget Budget
Materials & Supplies
Tools 608.74 150.00 458.74
Office Supplie s 202.83 200.00 2.83
Janitor & Toilet Supplies 320.93 500.00 179.07
Airplane Gasoline 100,861.10 30,000.00 70,861. 10
Motor Vehicle Gas & Oil 932.20 500.00 432.20
Motor Vehic1e license tags 15.00 15.00
Electrical Parts 104.19 300.00 195.81
Lumber 266.40 100.00 166.40
Machinery & Equip. Parts 442.58 350.00 92.58
Motor Vehicle Parts 195.98 100.00 95.98
Motor Vehicle Tires 305.15 150.00 155.15
. Paint & Painting Supplies 125.12 124.88
250.00
Other 571.28 500.00 71. 28
Welding Supplies 55.80 55.80
..
Total Materials & Supplies 105,007.30 33,115.00 71,892.30
Sundry Expenditures
Sales Tax 1,118.61 1, 000. 00 118.61
Capital Outlay
Equipment 2,993.01 2,993.01
Signs 40.04 40.04
Buildings 10,771. 20 8500.00 2,271. 20
Hangar Lease 3,000.00 3,000.00
Runway Improvements 1,924.75 1,924.75
Total Capital Outlay 15,729.00 11,500.00 4,229.00
.... Total Disbursements 154,906.78 75,570.00 79,336.78
Balance December 31, 1961 21,458.15 830.00 20,628.15
) Liabilitie s 12-31-61 11, 149.74
Balance December 31, 1961 32,607.89
80
Schedule "18"
.
..
CITY OF SALINA. KANSAS
STREET MACHINERY FUND
ST ATEMENT OF RECEIPTS. DISBURSEMENTS AND BALANCES
Year 1961. January 1 to December 31. Inclusive
Balance January 1, 1961
1,494.00
Receipts
~
Transferred from Street Department
of General Operating Fund
26.000.00
~
Total Accountability
27.494.00
Disbursements
None
Balance December 31. 1961
27,494.00
A
"
81
Schedule 1119"
Advance Receipts
1960 1961 Total s
4.441. 50 None 9.065.65
145.818.58
4.862.50 4.862.50
4.862.50 150.681. 08
4.441.50 4.862.50 159.746.73
145.664.04
4.441. 50 4.441.50
4.441. 50 150.105.54
None 4.862.50 9.641.19
- 8.399.20
None 4.862.50 18.040.39
Security
15
28
624.
632.
CITY OF SALINA KANSAS
CLEARING ACCOUNTS
ST ATEMENT OF RECEIPTS, DISBURSEMENTS AND BALANCES
Year 1961. Januar 1 to December 31. 1961
Social
4.
41.
Withholding Tax
30
186.
None
104.
1961
Receipts
Employee Tax Withheld
Fees. Licenses. & Permits
1.
Balance s January
\
f
28
43
632.
256.
41.
30
186.
104.
Receipts
Total
..
46.
30
186.
104.
Accountability
Disbursements
To U. S. Government
Transfer
To General
Total
74
477.
41.
30
186.
104.
Operating
74
69
477.
778.
41.
4.
30
186.
None
104.
1961
31.
Disbursements
UnEncumbered Balances Dec.
Total
69
778.
4.
20
20
399.
399.
8.
8.
1961
12-31-61
Cash Balance December 31.
Liabilities
...
\
82
Schedule "20"
.
CITY OF SALINA, KANSAS
PARKING METER FUND
.. ST ATEMENT OF RECEIPTS. DISBURSEMENTS AND BALANCES
AND COMPARISON WITH 1961 BUDGET
Year 1961, January 1 to December 31, Inclusive
Amount of Amount of
Actual Over Actual U nde r
Actual Budget Budget Budget
Balance January 1, 1961 22,393.96 24,314.55 1,920.59
Receipts
From Meters 75.330.00 70.000.00 5,330.00
Permits 2,860.00 2,860.00
Total Receipts 78. 190.00 70,000.00 8,190.00
Total Accountability 100,583.96 94,314.55 6,269.41
Disbursements
Personal Services
~ Professional 35.00 35.00
Contractual Services
Printing Office Supplies 65.88 65.88
Sundry Expenditures
Bond Principal 32,000.00
Bond Interest 2.484.41 34.440.00 44.41
Transfer to General
Operating 27.000.00 27,000.00
Miscellaneous 7.500.00 7,500.00
Total Sundry Expenditures 34,484.41 68,940.00 34,455.59
Capital Outlay
Parking Meters 12,774.00 12,774.00
Total Disbursements 47,359.29 68,940.00 21,580.71
. Balance Dec. 31. 1961 53.224.67 25,374.55 27,850.12
83
Schedule "21"
CITY OF SALINA, KANSAS
. REFUSE DEPARTMENT
ST ATEMENT OF RECEIPTS. DISBURSEMENTS AND BALANCES
AND COMPARISON WITH 1961 BUDGET
.1 Year 1961. January 1 to December 31, Inclusive
Amount of Amount of
Actual Over Actual Under
Actual Budget Budget Budget
Balance January 1, 1961 744.73 744.73
Receipts
Sale of Commodities 151,082.87 151,082.87
Service Fees 132,000.00 132,000.00
Transfers 18,725.00 18,725.00
Total Receipts 151,082.87 150,725.00 357.87
Total Accountability 151,827.60 150,725.00 1, 102.60
Disbursements
Personal Services
Salarie s Re gular
Employees 113,067.30 125,600.00 12,532.70
- Salaries Other
Departments 200.00 200.00
Medical 37.25 500.00 462.75
Professional 162.77 162.77
Total Personal Services 113,267.32 126,300.00 13.032.68
Contractual Services
Telephone & Telegraph 623.68 175.00 448.68
Traveling Expense 249.24 200.00 49.24
Postage 1. 86 500.00 498.14
Printing Office Forms 403.30 403.30
Fire Insur ance 252.59 252.59
Motor Vehi cle Insurance 574.83 350.00 224.83
Social Security 3,335.31 3,000.00 335.31
. Gas 382.96 382.96
Electricity 120.60 120.60
Water 197.96 197.96
. Building Repairs 126.53 126.53
Machinery & Equip. Repairs 286.25 500.00 213.75
Motor Vehicle Repairs 834.41 2,500.00 1.665.59
Motor Vehicle Tire Repairs 213.85 750.00 536.15
Laundry & Towel Service 51. 52 75.UU 23.48
Total Contractual Services 7,654.89 8,050.00 395.11
84
Schedule "21" (Cont.)
.
. Amount of Amount of
Actual Over Actual Under
Actual Bud get Budget Budget
Materials and Supplies
Tools 370.68 100.00 270.68
Office Supplies 488.19 1,500.00 1,011.81
Janitor & Toilet Supplies 991. 09 991. 09
Motor Vehicle Fuel 5,316.58 8.000.00 2.683.42
Motor Vehicle License
Tags 600.00 675.00 75.00
Other Operating Supplies 812.11 500.00 312.11
Electrical Parts 9.97 50.00 40.03
Lumber 301.22 150.00 151. 22
Machinery & Equip. Parts 478.58 200.00 278.58
Motor Vehicle Parts 2,997.93 3,000.00 2.07
Motor Vehicle Tires 191. 93 500.00 308.07
Paint & Painting Supplies 418.75 150.00 268.75
. Sand, Gravel & Chat 430.46 430.46
Total Materials & Supplies 13,407.49 14,825.00 1,417.51
.. Sundry Expenditures
Organization Dues 35.00 50.00 15.00
Refunds 8.00 500.00 492.00
Total Sundry Expenditures. 43.00 550.00 507.00
Capital Outlay
Furniture & Fixtures 883.64 500.00 383.64
Office Mechanical Equip. 4,606.60 500.00 4,106.60
Total Capital Outlay 5,490.24 1.000.00 4,490.24
Total Expenditures 139,862.94 150,725.00 10.862.06
Unencumbered Balance
. December 31, 1961 11,964.66 11,964.66
Liabilities 12-31-61 1,714.79
~ Cash Balance Dec. 31, 1961 13,679.45
85
Schedule "22'1
..
.
CITY OF SALINA. KANSAS
SUMMARY OF BANK RECONCILIATIONS
CITY TREASURER
December 31. 1961
Certified Outstanding Added Bank
Balances Checks Deposits Balances
Farmers National Bank 559,527.04 None None 559.527.04
Planters State Bank 675,446.40 108,299.28 60,876.86 628.023.98
National Bank of
America - General 337.809.00 None None 337.809.00
. National Bank of America
Water Refund 119.45 119.45
First State Bank 100,000.00 None None 100,000.00
.
Total s 1,672,901. 89 108,418.73 60,876.86 1.625.360.02
.
~
86
Schedule 122_a"
..
CITY OF SALINA, KANSAS
BANK RECONCILIATIONS
December 31, 1961
Payroll Checks Outstanding - Planters State Bank
.
No. Amount
3197 243.20
3245 17.60
3452 60.52
3473 236.10
3494 114.93
3511 123.50
3576 51. 15
3578 61. 25
3583 61.25
3584 63.05
3600 63.05
3604 63.05
3629 122.22
3630 62.50
3631 61.25
3632 62.50
3633 85.00
3634 66.25
3636 72.50
3640 162.50
3643 91.50
3645 115.00
3647 151.00
3652 75.17
3690 86.70
3694 70.90
3710 252.20
3739 38.80
3740 20.61
3771 2,649.30
3772 912.00
6,316.55
,
..
--
87
Schedule 122_b"
~
...
CITY OF SALINA. KANSAS
BANK RECONCILIATIONS
D~cember 31, 1961
National Bank of America - Water Department Refunds
Warrant Warrant
No. Amount No. Amount
2581 .39 2923 .46
2585 2.28 3030 2.49
2606 .21 3052 .70
2689 4.13 3056 .69
2694 .68 3072 2.88
2698 3.21 3099 1. 29
.. 2714 .02 3114 2. 18
2716 .37 3151 1. 16
2734 . 12 3152 4.08
~ 2743 .04 3182 2.14
2744 .01 3201 3.51
2745 .01 3219 4.47
2747 .03 3230 6.60
2748 . 18 3246 4.16
2750 . 10 3253 4.21
2782 1.96 3256 3.55
2793 1. 78 3276 3.81
2794 3.21 3316 4.65
2802 .41 3318 2.81
2823 .58 3323 .32
2839 2.75 3324 6.25
2874 1. 14 3328 4.87
2877 .63 3332 2.08
2878 .80 3337 8.71
2889 .21 3341 2.56
.. 2902 1. 98 3343 6.27
2921 5.32
, 19.45
-.
88
Schedule "22 _c"
..
CITY OF SALINA. KANSAS
BANK RECONCILIATION
December 31, 1961
~
Warrant Checks Outstanding
No. Amount
18 2.50
1311 2.50
3088 17.95
733 45.75
2168 1.00
5191 10.00
5546 30.00
7014 4,850.00
8131 18.95
8467 3,000.00
8468 10.00
8595 6.00
8673 8.00
8835 2,191. 00
8840 149.27
8846 37.50
Bank Balance 1-4-62 645,304.75 8865 479.35
Add Outstanding Deposits 8871 12.47
Year 1961 60,876.86 8872 163.30
. Deduct Deposits 8875 14.77
1-1 to 1-4-62 11, 135.22 49,741. 64 8877 3.10
695,046.39 8889 60.48
8905 46.92
~'<Less 1961 Outstanding 8945 1,056.06
checks as of 1-4-62 67,022.41 8955 24.00
8960 49.50
Bank Balance 12-31-61 628,023.98 8962 25.95
8966 3.00
8976 20.81
Outstanding Checks 8996 264.00
9004 15.00
Payroll 6,316.55 9011 9.23
Warrant 60.705.86 9013 1,589.51
9016 39.00
Total Outstanding Checks as 9020 31.87
of 1-4-62 67,022.41 9031 90.82
9043 25.00
\ Cleared during period frm.l:1 9045 258.30
1-1 to 1-4-62 41,276.87 9047 15.00
9048 10.00
Total Outstanding Checks 9050 18.00
12-31-61 108,299.28 9051 20,000.00
9052 26.000.00
60.705.86
89
Schedule "23"
~
CITY OF SALINA. KANSAS
~ CLERK OF THE CITY COURT
BANK RECONCILEMENT
December 31. 1961
Farmers National Bank
Certified Bank Balance 12-31-61 17,072.41
Outstanding Checks
No. Amount No. Amount No. Amount
10937 20.00 13117 3.22 666 25.00
11234 2.00 13136 35.00 67 5.00
11237 3.00 13230 71.84 68 10.00
11066 2.31 13480 8.09 70 13.00
11080 7.50 13543 5.00 71 21. 25
11210 1.00 13275 . 19 72 4.00
11243 3.63 13662 5.00 75 5.00
~ 11292 .75 13692 1,984.49 76 40.00
11312 .25 13693 2,439.29 77 2.00
11314 .81 13633 5.50 78 5.00
. 11317 .94 13634 6.43 81 10.00
11446 .19 13635 4.39 82 4.31
11501 .19 13638 2.50 83 20.00
11589 .75 13639 25.00 84 50.00
11786 10.00 13640 1.00 85 20.00
11829 2.20 13643 1.00 86 4.19
12011 1.06 13661 2.00 87 7.21
12244 1.80 13647 2.25 88 2.14
12826 10.00 13648 2.25 90 59.46
12405 . 19 13649 6.75 91 10.00
12455 . 19 13657 18.83 95 996.49
12472 5. 19 13658 4.79 98 3.91
12675 .59 13660 6.00 700 20.00
12696 40.60 13663 35.00 701 50.05
12751 10.00 13664 5.00 702 4.00
of 12768 1.06 13665 5.00 13486 5.00
13339 17.00 13525 62.53
13205 5.00
..
Total Outstanding Checks 6,293.55
Bank Balances 10,778.86
90
24
Schedule
Bond
No.
Coupon
No.
CITY OF SALINA KANSAS
RECONCILIATION OF FISCAL AGENCY
DECEMBER 31 1961
Date
Due
Date
Is sued
,
50
00
00
00
00
00
00
96
00
00
00
00
00
00
00
00
00
00
00
00
14
40
35
40
35
87
35
00
00
Amount
22
200
000.
50.
000.
925.
000.
64.
150.
000.
75.
135.
90.
90.
25.
225.
15.
30.
30.
135.
43.
84.
84.
84.
84.
16.
84.
375
125
4,
1,
1,
11,
2,
50
00
00
00
00
75
00
12
00
00
00
00
25
25
50
50
00
00
00
00
38
88
87
88
87
87
87
75
75
Detail
22
10
000.
10.
000.
8.
000.
8.
15.
000.
15.
15.
11.
11.
12.
12.
15.
15.
15.
15.
14.
16
16
16
16
16
16
18
18
1.
1,
1,
1,
@
@
@
@
@
@
@
@
@
@
@
@
@
@
@
@
@
@
@
@
@
@
@
@
@
@
@
@
@
1
20
4
5
1
220
11
8
10
2
5
9
8
8
2
18
1
2
2
9
3
5
5
5
5
1
5
20
60
579
57-60
57-60
16
16
22
15-19
10-1-36
7-1-45
10-1-25
1-1-38
Type of Issue
Waterworks
Series R-115
.,
15-19
7 -1-45
1-1-38
Series J -116
100-110
100-110
240-247
469-478
137-138
121-125
622-630
230-237
263-270
337.338
352-369
536
538-539
596-597
622-630
326-328
96-100
96-100
96-100
96-100
835
173-177
303-322
343-402
1-20
14
10
8
5
6
6
6
6
6
6
6
6
6
1
2
3
4
4
4
4
4
4 -1-49
11-1-61
11-1-6 1
8 -1-6 1
9-1-61
3 -1-61
9 -1-61
9-1-61
9 -1-6 1
9 -1-61
9-1-61
9-1-61
9 -1-61
9 -1-61
11-1-61
6 -1-60
12-1-60
6 -1-61
12 -1-6 1
12 -1-6 1
12-1-61
12-1-61
12-1-61
10-1-48
11-1-54
11-1-56
10-1-55
7-1-57
5 -1-58
5-1-58
5-1-58
5-1-58
5-1-58
5-1-58
5-1-58
5-1-58
5 -1-58
11-1-58
12-1-59
12-1-59
12-1-59
12-1-59
12-1-59
12-1-59
12-1-59
12-1-59
C"
P-145
SeriesPK-164
Series P-172
Waterworks
Series S -175
Series FL-178
Series
Series
P-182
P-183
Series P-179
Series S-181
Series
....
00
00
000.
800.
1,
260,
7,
00
$30.00 per
$l. 000. 00
000.
1.
@
Premium
260
1961
783-789
800-804
825-829
845 -866
872-873
954-963
Paid December 20.
442-451
492-503
579..628
659-688
693-752
768-772
Not
1953
1.
278-282
288-292
301-310
314-320
331-335
428-437
Issued August
Bond s
B"
Waterworks
(Inclusive)
..
00
00
32
000
660
704.
44.
335,
00
00
000.
000.
1,
1.
@
$15 per
44
Premium
1961
Paid December 20.
519-523
376-386
420-422
Not
1955
1,
169-178
308-312
437-446
Is sued October
Bonds
C"
Waterworks
(Inclusive)
.
Total
91
Schedule "2511
.
,
CITY OF SALINA. KANSAS
JOURNAL ENTRIES
WATER BOOKS
Dr.
Cr.
Capital Expenditures
Operating Expenditures
To Transfer
30,345.39
30,345.39
Bond Principal
Operating Expenses
To Transfer
101,000.00
101,000.00
.
Chemicals
Repair Buildings
Building Supplies
Repair Services
"_ccounts Payable
To enter items omitted from
Accounts Payable but included
in Encumbrances
1,084.07
194.84
11. 12
158.01
1,448.04
..
Miscellaneous Revenue
Meter Deposits
47.00
47.00
Profit & Loss
530
540
525
330
720
1,495.04
1,084.07
194.84
11. 12
158.01
47.00
Surplus
Profit & Loss
1,495.04
1,495.04
.oj
.
91a
Schedule "25" (Cont.)
.
,
CITY OF SALINA. KANSAS
JOURNAL ENTRIES
CLERK'S RECORDS
Construction Fund
Receipts Analysis
Job 391 2,394.00
Job 400 2,394.00
General Ledger Cards
Job 396 9,335.14 1,732.76
Bond Cards 187-188 9,007.53 8,479.67
Bond Cards 187.-188 1,658.70 9, 261. 08
Bond Cards 187-188 70,091.98 70,619.84
Bond Cards 187-188 12,423.59 4,821.21
. Job 398 1,720.36
Job 398 1, 192.50
Job 393 1,732.76
Job 393 9,335.14
.. Job 391 527.86
General Fund
Under Licenses, Fees & Permits
Building, T. V., & Inspection 792.00
Food & Milk 792.00
Receipts 8830 and 8848 posted wrong
Within General Operating
Police Court 6.00
Impounding Fees 6.00
To transfer Receipt 1685
-J
..
92
.
WATER AND SEWAGE DEPARTMENT
In accordance with instructions received, the books and records of the
~
Water and Sewage Department
City of Salina, Kansas
have been audited for the year ended December 31, 1961, and we now submit
the following report based on that examination.
SCOPE OF AUDIT
The audit was performed in accordance with the general and specific re-
quired provisions of the Minimum Standard Audit Program, approved by the
State Municipal Accounting Board applicable to such funds. The audit in-
cluded a verification of the Assets and Liabilities of this fund at December
31~ 1961, in the manner and to the extent hereinafter indicated and a general
review of all revenue and expenses for the year 1961.
HISTORY
,
The Waterworks system, supplying the water needs of the residents of
the City of Salina, Kansas, was purchased from private interests in October,
1925, by the City and since January 1, 1926, has been operated as a municipal
activity. The Water and Sewage Department is governed by the City Com-
missioners.
'.
BALANCE SHEET
The balance sheet of the Water and Sewage Department as at December
31, 1961, is presented in Exhibit "A", and is briefly summarized below:
ASSETS
LIABILITIES~ RESERVES AND SURPLUS
Plant and Property $5,700,467.04
Current Assets 2,675,644.02
Surplus
Reserves
Current Liabilities
Bonded Indebtedness
$4,575,523.07
143,918.73
56,669.26
3,600,000.00
.
$8,376,111.06
$ 8, 376,111.06
~
93
PLANT AND PROPERTY
.
The net increase in Plant and Property Accounts is shown in Schedule
"211.
"
CURRENT ASSETS
Cash in Office and City Treasurer:
Cash on hand in the office was counted on December 31, 1961, and with
the exception of the office cash fund, was traced into later bank deposits.
Cash Disbursements for Miscellaneous Payrolls, Freight, Express
and Petty Claims are made from current cash on hand. Reimbursement
for these items is later received from the City Treasurer through appro-
priations made by the Board of City Commissioners.
Cash in the hands of the City Treasurer was verified, and compared with
the records of the City Clerk. The payments of vouchers for the Water and
Sewage Department are now being handled in the same manner as all other
fund payments, under the same type of authorization, and the warrant checks
are issued by the City Clerk and entered on his records, the same as those
for other funds and departments.
't
U. S. Bonds were verified in the amount of $2,000,000.00.
e.
Total billings for the year, plus outstanding accounts at the beginning of
the year were accounted for either in the form of cash received during the
year, discounts and rebates allowed, or outstanding accounts due at the
close of the year.
Inventory of materials and supplies represents the value of these items
on hand December 31, 1961, as inventoried under the supervision of the super-
intendent, who stated that the quantities were correct and the items were priced
at the lower of cost or market. The extensions and footings were test-checked
for accuracy.
CURRENT LIABILITIES
.
Accounts payable represent amount due on open account as at Decerrb er
31, 1961, as shown by the City Clerk's Purchase Order Record. $1,495.04
of current accounts were omitted from the water accounts Payable but were
entered during the rourse of the audit. Adjustment has been made herein.
The total outstanding deposits at the audit date, as shown by the General
Ledger, were reconciled to the detail of individual deposits. Your attention
is directed to the fact the interest on Meter Deposits is not paid by the Water
and Sewage Depart~nt in accordance with the requirements of G.S. 1961
Supplement, Section 12-822. The difference in the total of meter deposits
was also adjusted on the books during the audit.
./
94
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RESERVE FOR DEPRECIATION
..
The following tabulation summarizes the changes in the Reserve for
Depreciation during the year.
Balance - January 1, 1961
1961 Provision for Depreciation
$ 414,141.55
3,000.00
417,141.55
.417, 141. 55
None
Transferred to Surplus July 31, 1961
Balance December 31# 1961
INSURANCE
All Insurance purchased during the year was charged to Insurance Reserve.
This account was in the red at December 31. 1961, showing more cost than
was provided for. A statement of the insurance coverage in force at December
31# 1961 is presented in Exhibit "M" under the City Audit.
v
FIDELITY BONDS
Fidelity Bonds are in force in the amount of $5,000.00 each on the
Superintendent and Cashier of the Water and Sewage Department, as shown
in Exhibit "L" in the general report.
..
OPERATION
A detailed statement of profit and loss for the year 1961 is presented in
Exhibit 11 B" and its supporting Schedule "1".
The Water Department paid $10,000.00 to the City during 1961. This is
considered a payment in lieu uf Franchise, similar to that paid by other
utilities.
Adjusting entries were necessary to adjust the books to conform with the
audited balance sheet and profit and loss statement. All necessary entries
were made during the course of the audit.
We wish to express our appreciation for the cooperation of the Superintendent,
Cashier, and other City Officials and Employees during the course of the exami-
nation.
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95
Exhibit "A'1
. CITY OF SALINA. KANSAS
WATER AND SEWAGE DEPARTMENT
BALANCE SHEET
~ December 31, 1961
ASSETS
Fixed Assets
Plant and Property (Schedule 2) 4,753,379.86
Furniture 47,087.18
Sewage Plant and Lines 900,000.00 5,700,467.04
Current Assets
Cash in Office 6,666.28
Investments - U. S. Bonds 2,000,000.00 2,006,666.28
,
Accounts Receivable
Water Sales 57,956.59
Service Lines 6,431. 00 64,387.59
., Inventories
Meter Parts 14,494.39
Operating Stores 75,457.16 89,951. 55
.. Prepaid Insurance 779.59
Cash - City Treasurer
Water & Sewage Treasurer 4,751. 24
Water & Sewage Treasurer
Operating Account 78,147.00
Bond & Interest Reserve 107,242.64
Bond Reserve Account 24,000.00
Depreciation & Emergency Account 10,000.00
Balance 1961 Water & Sewage
Bond Issue 289,718.13 513,859.01
Total Assets 8,376,111. 06
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.
95a
Exhibit lIAlI (Cont.)
SURPLUS. RESERVES AND LIABILITIES
Surplus January 1, 1961
Add
Depreciation Reserve Transferred
Sewage Plant Value
Profit 1961
Deduct
Charges to Establish Reserves
Surplus December 31, 1961
'J
Reserve Accounts & Deferred Charges
Bond Principal
Bond Interest
Bond Reserve Account
Depreciation & Emergency
Total
..
Tapping Parts
Deferred Charges
Total Reserves & Deferred Charges
Liabilities
Meter Deposits
Refund Deposits
Bonded Indebtedness
Accounts Payable - Water
Accounts Payable - Refuse
Total Surplus, Reserves & Liabilities
--;
.
2,963,138.91
417,141.55
900,000.00
411,642.61 1, 728, 784. 16
4,691,923.07
116,400.00
4,575,523.07
34,400.00
72,842.64
24,000.00
10,000.00
141, 242. 64
2,654.63
143,897.27
21. 46
143,918.73
40,124.00
1, 305.00
3,600,000.00
14,731. 39
508.87 3,656,669.26
8,376,111. 06
.
)
CITY OF SALINA. KANSAS
WATER AND SEWAGE DEPARTMENT
PROFIT AND LOSS STATEMENT
Year Ended December 31, 1961
Revenue
Water Sales Revenue
Sewage Revenue
Tapping Services
Surcharges
Gross Receipts
Less
Operating Costs (Schedule 1)
Depre ciation
364,809.69
3,000.00
\
Add
Interest Received and Miscellaneous
Net Income Water Operations
Front Footage from Construction Jobs
Total Income to Surplus
...,
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96
Exhibit "B11
536,143.77
162,286.86
5,906.68
1,648.75
705,986.06
367,809.69
338,176.37
2,891. 59
341,067.96
70,574.65
411,642.61
97
Schedule "1"
) CITY OF SALINA, KANSAS
WATER AND SEWAGE DEPARTMENT
OPERATING COSTS
) Year 1960 Compared with 1961
Increase
1960 1961 ( Decrease)
Water Supply Expense
Well and Pump Repairs 14.00 41. 16 27.16
Electric Power 3,742.88 2,526.86 ( 1,216.02)
Electrical Equipment Repairs 670.86 212.63 ( 458.23)
Well House Pump Signals 877.50 742.50 ( 135.00)
River Intake Pump Power 4,025.62 7,362.20 3,336.58
Total WaterSupply Expense 9,330.86 10,885.35 1,554.49
Production Expense
Power 9,306.00 8,352.00 ( 954.00)
Pumping Station Labor 13,791. 40 15,840.00 2,048.60
Fuel 375. 15 374.46 ( .69)
Miner Supply and Expenses 140.77 38.46 ( 102.31)
Repairs - Pumping Station,
, Lines and Equipment 1,270. 10 665.07 ( 605.03)
Repairs - Electric Power
Equipment 11325.37 1,325.37
~ Total Production Expense 24,883.42 26,595.36 1,711.94
Softening Expense
Labor 35,354.40 36,154.20 799.80
Electric Service 2,691. 47 2, 116.00 ( 575.47)
Gas Service 3,864.79 7,150.95 3,286.16
Building Operating Supplies 818.32 841. 37 23.05
Chemicals 92,282.01 73,850.79 ( 18,431. 22)
Repair Electrical Equipment 1,907.31 3, 183.23 1,275.92
Repair Building 86.07 299.69 213.62
Total Softening Expense 137,004.37 123,596.23 ( 13,408. 14)
Distribution Expense
Labor Foreman 4,260.00 3,795.00 ( 465.00)
Labor Meter Department 5,348.40 3,453.65 ( 1,894.75)
.; Main Repairs 4,800.00 4,800.00
Distribution Trucks 3,281. 35 2,425.25 ( 856. 10)
Meter Service and Supplies 1,504.62 957. 10 547.52)
... Repair Services 25,074.10 20,138.41 4,935.69)
Total Distribution Expense 44,268.47 35,569.41 ( 8,699.06)
98
Schedule" 1" (Cont.
)
Increase
1960 1961 ( Decrease)
) Commercial and General Expense
Office Salaries 30,281.15 30,471.85 190.70
Meter Readers Salaries 13,811.85 14,922.05 1,110.20
Office Supplies and Expense 8,509.87 12,902.66 4,392.79
Printing and Postage 7,200.00 7,200.00
Insurance 4,700.00 2,400.00 ( 2, 300.00)
Sales Tax 490.31 216.52 ( 273.79)
Travel 1,869.71 1,785.00 ( 84. 71)
Social Security 4,017.30 4,743.69 726.39
Supt. and Engineer Salaries 8,250.00 8,250.00
Interest 48,000.00 37,108.51 ( 10,891.49)
Payment to City 10,000.00 10,000.00
Accounts Charged Off 846.75 1,534.27 687.52
Long and Short 90.34 116.22 25.88
Total Commercial and
General Expense 138,067.28 131,650.77 ( 6,416.51)
~ Depre cia tion 36,000.00 3,000.00 ( 33,000.00)
Sewage Treatment Expense
I Plant Salaries 18,120.00 18,120.00
Sewage Line Cleaning 6,446.49 6,446.49
Electric Service 5,718.21 5,718.21
Gas Service 366.50 366.50
Supplies 2,281. 26 2,281. 26
Chemicals 66.73 66.73
Equipment Repairs 2,085.97 2,085.97
Building Repairs 201. 23 201. 23
Drying Beds Expense 315.00 315.00
Service Line Repairs
& Replacement 911. 18 911. 18
Total 36,512.57 36,512.57
Total Expenses 389,554.40 367,809.69 ( 21,744.71)
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99
Schedule "2"
) CITY OF SALINA, KANSAS
WATER AND SEWAGE DEPARTMENT
,PLANTS AND PROPERTY ACCOUNTS
Compared January 1, 1961 and December 31, 1961
..
12-31-61 1-1-61 Increase
Distribution
Structures & Manholes 55,168.02 55,168.02
Cast Iron Mains 1,762,070.94 1,682,717.63 79,353.31
Hydrants 155,691,49 155,691. 49
Valves & Valve Boxes 213,262.12 213,262.12
Stand Pipe Real Estate 60,914.36 60,914.36
Meter Boxes & Accessories 265,281. 46 244,774.42 20,507.04
Sunset Stand Pipe 94,508.31 94,508.31
Total Distribution 2,606,896.70 2,507.036.35 99,860.35
Water Supply
Real Estate 6,097.50 6,097.50
Pump House & Derricks 24,397.56 24,397.56
1 Wells 203,576.90 203,576.90
Well Pumps & Meters 35, 163.27 35,163.27
Flow Lines 47,824.04 47,824.04
It Total Water Supply 317,059.27 317,059.27
Pumping Stations
Real Estate 16.532.86 16,532.86
Real E state Improvements 3,580.40 3,580.40
Pump Houses & Stock 18,750.84 18,750.84
Land Underground Reservoir 21,626. 19 21,626.19
Cottage 3,927.91 3,927.91
Reservoir 28,545.49 28,545.49
Electrical Meters, Pumps 30,572.28 30,572.28
Venture Meters 6,185.44 6, 185.44
Underground Reservoir 183,638.82 183,638.82
Pipes & Piping 15, 186.88 15,186.88
Water Softener Plant 1, 102,056.58 1, 102,056.58
River Intake Pump 169,099.27 169,099.27
.. Water Supply Exploration 16,190.07 16,190.07
Gypsum Hill Water Tower 99,526.69 99,526.69
High Surface Pump 31,889.11 31,889.11
#
Total Pumping Stations 1,747,308.83 1,747,308.83
100
Schedule "2" (Cont.)
)
........... 12-31-61 1-1-61 Increa se
General Equipment
Garage & Store Buildings 13,072.04 13,072.04
Trucks & Compressors 21,022.28 21,022.28
Chlorinator 6,686.40 6,686.40
Laborotory Equipment 3,625.80 3,219.07 406.73
Furniture
Water Office Improvements 6,800.29 6,800.29
Total General Equipment 51,206.81 50,800.08 406.73
Jobs in Process 30,908.25 30,908.25
Sewage Plant
Plant 600,000.00 600,000.00
Lines 300,000.00 300,000.00
. Total Sewage 900,000.00 900,000.00
Total All Plants
& Equipment 5." 653, 379.86 4,622,204.53 1,031,175.33
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