Audit - 1960CITY OF SALINA. KANSAS
ti
AUDIT REPORT
Covering the Period from
January 1, 1960 to December 31, 1960
v
D. N. Turner
CERTIFIED PUBLIC ACCOUNTANT
SALINA, KANSAS
w
-i
CITY OF SALINA, KANSAS
INDEX
Page
Numbers
1 - 14
15
16
17
18
19
20
21
22
23
24
25
26
27
28
29
Comments
Exhibit "A"
Summary Statement of Receipts, Disburse-
ments and Balances of Cash and Investments
Exhibit "B"
Comparison of Actual Receipts with Budget
Exhibit "C"
Statement of Expenditures Compared with
Budgeted Amounts
Exhibit "D"
Cash Receipts, Disbursements and Balances
of the City Treasurer with Reconciliation of
Disbursements
Exhibit "E"
Investments in Custody of City Treasurer
Exhibit "F"
Summary and Reconciliation of 1960 Tax Roll
Showing Taxes Assessed and 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 on Basis
of Assessments
Exhibit "H"
Clerk of the City Court - Statement of Receipts,
Disbursements and Balances of Cash
Exhibit "I"
Summary of Police Records
Exhibit "J"
Summary of the Records of the City Building
Inspector
Exhibit "K"
Comparison of Depository Bonds and Balances
of Deposits
Exhibit "L"
Fidelity Bonds in Force
Exhibit "M"
Insurance in Force
Exhibit "N"
Accounts Receivable
Exhibit "O"
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
"l -A"
General Operating Fund - Detail of Receipts
from Licenses, Fees and Permits
32
Schedule
"1 -B"
General Operating Fund - Departmental Break-
`'
down of Expenditures Compared with Budget
33
Schedule
"l -a"
General Operating Fund - Detail of Expenditures
- Mayor and Commissioners
34
Schedule
"l -b"
General Operating Fund - Detail of Expenditures
- City Manager
35
Schedule
"l--c"
General Operating Fund - Detail of Expenditures
- City Clerk and City Treasurer
36
Schedule
"1 -d"
General Operating Fund - Detail of Expenditures
- City Building
37
Schedule
"1 -e"
General Operating Fund - Detail of Expenditures
'
- City Attorney
38
Schedule
"l-f"
General Operating Fund - Detail of Expenditures
- City Court
39
Schedule
"1g"
General Operating Fund - Detail of Expenditures
- Police Court
40
Schedule
'�1 -h"
General Operating Fund - Detail of Expenditures
- Engineering
41
Schedule
" 1 -i"
General Operating Fund - Detail of Expenditures
- Fire Department
41 - 43
Schedule
"l -j"
General Operating Fund - Detail of Expenditures
- Inspection
44
Schedule
"1 -k"
General Operating Fund - Detail of Expenditures
- Park Department
45 - 46
CITY OF SALINA, KANSAS
INDEX (Cont.)
Page
ti
Numbers
Schedule
"1 -1"
General Operating Fund - Detail of Expenditures
- Police Department
47 - 48
Schedule
"1 -m"
General Operating Fund - Detail of Expenditures
- Street, Alley and Sewer
49 - 50
Schedule
"1 -n"
General Operating Fund - Detail of Expenditures
- Refuse Department
51
Schedule
"1 -0"
General Operating Fund - Detail of Expenditures
- Waste Collection and Disposal
52
Schedule
"l -p"
General Operating Fund - Detail of Expenditures
- Sewage Disposal
53
Schedule
"1 -q"
General Operating Fund - Detail of Expenditures
- Street Lighting
54
Schedule
"1 -r"
General Operating Fund - Detail of Expenditures
- Traffic and Parking Control
55
Schedule
"1 -s"
General Operating Fund - Detail of Expenditures
- Swimming Pools
56
Schedule
"1 -t"
General Operating Fund - Detail of Expenditures
- Airport Department
57
Schedule
"2"
Memorial Hall Fund - Receipts, Disbursements,
Liabilities and Balances
58 - 59
` Schedule
"3"
General and Special Improvement Fund - Receipts
Disbursements and Balances
60
Schedule
"4"
General Improvement Fund - Receipts, Disburse-
ments and Balances
61 - 62
Schedule
"5"
Cemetery Fund - Receipts, Disbursements and
Balances
63 - 64
Schedule
"6"
Civil Defense Fund - Receipts, Disbursements
w
and Balances
65
Schedule
"7"
Public Health Fund - Statement of Receipts, Ex-
penditures, Liabilities and Balances
66
CITY OF SALINA, KANSAS
INDEX (Cont.)
Page
Numbers
Schedule
"8"
Band Fund - Receipts, Disbursements and
Balances
67
Schedule
"9"
Flood Control - Receipts, Disbursements, and
Balances
68
Schedule
"10"
Noxious Weed Control Fund - Receipts, Disburse-
ments and Balances
69
Schedule
"11"
Trust and Agency Funds - Receipts, Disburse-
ments and Balances of Cash
70
Schedule
"11 -a"
Firemen's Pension Fund - Receipts, Disburse-
ments and Balances
71
Schedule
"11 -b"
Police Pension Fund - Receipts, Disbursements
and Balances
72
Schedule
"12"
Industrial Development Fund - Receipts, Disburse-
ments and Balances
73
Schedule
"13"
Bond and Interest Fund - Receipts, Disbursements
and Balances
?4
Schedule
"14"
Waterworks Department Fund - Receipts, Disburse-
ments and Balances
75
Schedule
"15"
Construction Fund - Receipts, Disbursements and
Balances
76
Schedule
"16"
Material Stores - Receipts, Disbursements and
Balances
77
Schedule
"17"
Airport Fund - Statement of Receipts, Disburse-
ments and Balances
78 - 79
Schedule
"18"
Street Machinery Fund - Receipts, Disbursements
and Balances
80
Schedule
"19"
Clearing Accounts - Receipts, Disbursements and
Balances
81
Schedule
"20"
Parking Meter Fund - Receipts, Disbursements
and Balances
82
Schedule "2" Plant and Property Accounts - January 1, 1960
and December 31, 1960 97 - 98
REFUSE DEPARTMENT
Comments 99
Exhibit "A" Statement of Receipts and Expenditures 100
CITY OF SALINA, KANSAS
INDEX (Cont.)
Page
Numbers
Schedule
"21"
Cash in Custody of City Treasurer and Summary
Reconciliation of Bank Balances - Dec. 31, 1960
83
Schedule
"21 -a ")
Outstanding Checks - Bank Reconciliations -
86
Schedule
"21 -b ")
December 31, 1960
84
Schedule
"21 -c ")
85
Schedule
"21 -d ")
Schedule
"22"
Cash in the Custody of the Clerk of the City Court
M. J. Broom - December 31, 1960
87
Schedule
"23"
Reconciliation of Fiscal Agency Accounts - Out-
standing Bonds and Interest Coupons
88
WATERWORKS DEPARTMENT
Comments
89 - 92
Exhibit "A"
Waterworks Department Fund - Balance Sheet
- December 31, 1960
93
Exhibit "B"
Profit and Loss Statement - Year Ended
December 31, 1960
94
Schedule
"1"
Operating Costs - Year 1960 Compared with
Year 1959
95 - 96
Schedule "2" Plant and Property Accounts - January 1, 1960
and December 31, 1960 97 - 98
REFUSE DEPARTMENT
Comments 99
Exhibit "A" Statement of Receipts and Expenditures 100
Salina, Kansas
`June 15, 1960
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, 1960 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 Waterworks
Department during the year under review.
SCOPE OF THE AUDIT
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, November 31, 1935, and as revised 1949,
and included an examination 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 control over the disbursements of both the amounts appropri-
ated 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.
COMMENTS
The following comments are presented for your information:
SUMMARY STATEMENT OF RECEIPTS, DISBURSEMENTS, LIABILITIES
AND BALANCES OF CASH AND INVESTMENTS - EXHIBIT "A"
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, 1960, bank balances, are shown in
Exhibit "B ". The detail of increases and decreases in the Fund Investment
accounts are given in Exhibit "E ".
COMPARISON OF ACTUAL RECEIPTS WITH BUDGET - EXHIBIT "B"
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 $81, 627. 44
2
STATEMENT OF EXPENDITURES COMPARED WITH
BUDGET APPROPRIATION - EXHIBIT "C"
This statement sets forth the disbursements charged against each
fund and comparison with the 1960 Budget figures. Tax - Levying Fund
expenditures were under the budgeted a- mounts, with the exceptions of
the Firemen's Pension, and Bond and Interest Funds. Non -Tax support-
ed Funds exceeding the Budget were: Waterworks, Refuse, Industrial
Development, and Civil Defense.
EXHIBIT "D"
Exhibit "D" shows a Reconcilement of the Receipts, Disbursements
and Balances of the City Treasurer.
SCHEDULES 1 TO 20, INCLUSIVE
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
1960 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 ", "1 -A ", "l -B ", and "14" to "1 -t"
Disbursements of the General Operating Fund Departments in-
creased by $16, 887. 29 over 1959.
The following summary compares the various General Operating
Fund departmental disbursements for the 1960 with those for the preced-
ing year.
3
During the year the City collected $50, 547. 07 from licenses, fees and
permits, a decrease of $1, 560. 28 from the amount collected in 1959. 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 receipts 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 1960, amounting to $13, 794. 76 for Gas and $57, 924. 40 for
Electric Franchise, was received by the City in April, 1961. This receivable is
shown in Exhibit "Ell.
Police Court Fines and Forfeitures in the amount of $77, 334. 00 were im-
posed during the year. This represents an increase of $15, 806. 00 over the pre-
ceding year. A statement prepared from the Police Court records is submitted
in Exhibit "I ". All but $2, 267. 00 of 1960 fines were settled during the year.
Distribution of the Cigarette Tax and of the Liquor Enforcement Tax was
checked in the County Treasurer's records.
Receipts of City Court costs and fees amounted to $14, 335.04 and were
traced to the records of the City Court as shown in Exhibit llH".
GENERAL OPERATING FUND DEPARTMENTAL DISBURSEMENTS
The detailed departmental expenses are compared with the budget esti-
mates in Schedule "1 -B" and further analysis is shown in Schedules "1 -a to 1 -t ".
All payments were traced to the related warrants,, and all vouchers
Increase
Consolidated Fund Departments
1959
1960
(Decrease)
Mayor and Commissioners
$10,467.53
$10,725. 77
$ 258.24
City Manager
9,651. 35
13, 796.22
4,144.87
Clerk and Treasurer
36, 988.45
46, 567.85
9,579.40
City Building
11, 965.16
10, 190.85
(1,774.31)
City Attorney
9, 533. 17
10, 803. 90
1,270.73
City Court
20, 457.40
22, 530.96
2,073.56
Police Court
2,836. 12
3,044.09
207. 97
Engineering
41,728. 59
53, 173.91
11, 445.32
Fire
218S945.22
226, 749. 12
7,803.90
Inspection
15, 192.86
16, 372.42
1,179.56
Park
49.-269.07
46, 350. 17
(2,918.90)
Police
214J688.87
255, 493. 29
40, 804.42
Street, Alley and Sewer
107, 484. 14
104, 982.97
(2,501. 17)
Refuse
146, 017, 59
77, 946.96
(68, 070.63)
Waste Collection and Disposal
10,823. 39
23,366. 38
12, 542.99
Sewage
47, 533.48
71, 970.39
24, 436.91
Street Lighting
45, 494.22
44, 344.55
(1,149.67)
Traffic and Parking
51, 048.20
46, 386.65
(4,661.55)
Airport
16J500.00
(16, 500.00)
Swimming Pools
13, 705. 27
12, 420.92
(1,284.35)
Totals $1,080,330.08
$1,097,217.37
$16,887.29
During the year the City collected $50, 547. 07 from licenses, fees and
permits, a decrease of $1, 560. 28 from the amount collected in 1959. 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 receipts 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 1960, amounting to $13, 794. 76 for Gas and $57, 924. 40 for
Electric Franchise, was received by the City in April, 1961. This receivable is
shown in Exhibit "Ell.
Police Court Fines and Forfeitures in the amount of $77, 334. 00 were im-
posed during the year. This represents an increase of $15, 806. 00 over the pre-
ceding year. A statement prepared from the Police Court records is submitted
in Exhibit "I ". All but $2, 267. 00 of 1960 fines were settled during the year.
Distribution of the Cigarette Tax and of the Liquor Enforcement Tax was
checked in the County Treasurer's records.
Receipts of City Court costs and fees amounted to $14, 335.04 and were
traced to the records of the City Court as shown in Exhibit llH".
GENERAL OPERATING FUND DEPARTMENTAL DISBURSEMENTS
The detailed departmental expenses are compared with the budget esti-
mates in Schedule "1 -B" and further analysis is shown in Schedules "1 -a to 1 -t ".
All payments were traced to the related warrants,, and all vouchers
4
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,
except for a number which were not signed. However, proper signature was
secured during the course of the audit.
MEMORIAL HALL FUND - SCHEDULE "2"
A comparison of the 1959 Rental and Concession receipts with those of
1960 is shown below:
1960 Rental and Concession $2,828. 15
1959 Rental and Concession 3,050.47
1960 Decrease from 1959 $ 222. 32
GENERAL AND SPECIAL IMPROVEMENT -
(SPECIAL FUND IN LIEU OF BONDS) - SCHEDULE "3"
r
Thin 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, and disbursements were
made in 1960 as budgeted.
GENERAL IMPROVEMENTS FUND - SCHEDULE 114"
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 Public Health Department.
BAND FUND - SCHEDULE 118"
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 1'9"
All receipts were from Taxes and Disbursements were for Equip-
ment.
BINDWEED CONTROL FUND - SCHEDULE "10"
All transactions in this fund appeared to be in order. Only receipts
were frnm Ad Valorem Tax and Sales Taxes.
5
TRUST AND AGENCY FUNDS - SCHEDULE "11"
Statements of receipts, disbursements and balances of cash for all
Trust and Agency Funds are included separately under the above schedule.
Supporting Schedules "11 -A" and "11 -B" set forth comparison of Cash Re-
ceipts and Disbursements with Budget Estimates for the Firemen's Pen -
sion Fund and the Policemen's Relief and Pension Fund respectively. Dur-
ing 1960 the Firemen's Relief Fund received payments from State Insurance
tax in the amount of $10, 036. 14 for the year 1960, an increase from 1959 of
$1, 731.16.
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 thereon are needed.
Particular attention is called to the fact that the balance of the Police
Relief and Pension Fund, as shown on Schedule "10 -A ", is over $10, 000. 00
by $4,437. 19, and Firemen's Pension is over by $1. 169. 30.
INDUSTRIAL DEVELOPMENT FUND - SCHEDULE "12"
- There were no receipts during 1960. Disbursements made were in
order.
BOND AND INTEREST FUND - SCHEDULE "13"
Receipts of this Fund include Ad Valorem Taxes levied for the pay-
ment 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. Note that Interest was paid in ex-
cess of the Budgeted amount by $53, 050. 87, owing to higher interest rates
than was anticipated on new bond issues.
WATERWORKS DEPARTMENT - SCHEDULE "14"
This schedule shows a summary of the receipts and disbursements
of the Waterworks 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 Waterworks Department. These
investments are listed in detail on Exhibit "E ". Additional comments, ex-
hibits and schedules, pertaining entirely to the Waterworks Department, are
submitted in a separate section at the back of this report. It should be noted
that collections by the Waterworks Department on December 31, 1960, 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 Waterworks Office.
Liabilities at December 31, 1960, were not charged to the fund on the City
books. Such amount is shown in Schedule "A" of this report, however.
A summary of the Waterworks Department's cash at December 31, 1961,
- is shown in the following:
Cash in the custody of the City Treasurer - General and Reserves $6,593.42
Cash fund maintained in the Waterworks Department Office 1, 500.00
L
Total Cash shown on City records $8,093.42
December 31, 1960, collections 21P 812.63
Total shown on Waterworks Books $10,906.05
CONSTRUCTION FUND - SCHEDULE "15"
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.
MATERIAL STORES - SCHEDULE "16"
Charges to this fund were for materials purchased and credits are for
inter -fund sales.
AIRPORT FUND - SCHEDULE "17"
The City took over operation of the Airport during 1958, and a sepa-
rate Fund was established. The various receipts are primarily from Sales
and Rentals, aside from the amount of $20, 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.
BRIDGE OR STREET BUILDING MACHINERY AND
EQUIPMENT FUND - SCHEDULE " 18"
$1, 763. 00 was spent for Machinery and Equipment during 1960, leaving a
balance of $1, 494. 00
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. See Schedule 111911
.
PARKING METER REVENUE - SCHEDULE "20"
According to Revenue Bond agreement, an account has been estab-
lished for Parking Meter Revenue, which is shown, together with disburse-
ments from the fund, under Schedule 1120 ".
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 Treasur-
er's Cash Balance at the close of the year.
Schedule "21" shows the reconciliation of the Bank Balances con-
- firmed to us by the depositories with the December 31, 1960, balances on
the Treasurer's books. A list of the Outstanding Checks at that date is set
forth in Schedules "21- a- b -c -d ".
In accordance with the customary procedure, the City's Books and
rl
Records were not closed until a few days after the close of the year in order
that all receipts and disbursements applicable to the year 1960 might be en-
tered. The 1961 deposits shown on this reconciliation (Schedule "21) con-
_ sisted of collections applicable to the year 1960
INVESTMENTS IN CUSTODY OF THE CITY TREASURER -
EXHIBIT "E"
This Exhibit sets forth a description of the investments in the Cus-
tody 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 June 2, 1961, as of
December 31, 1960, were verified by inspection
Interest Coupons on Bonds were properly accounted for and the income from
investments collected during the period was traced into the records of cash
received.
TAXES
The City's share of the 1959 taxes collected by the County Treasur-
er was traced into the various City of Salina 1960 Fund Tax Accounts main-
tained on the records of the Saline County Treasurer.
From the records maintained by the County Treasurer and without a
detailed examination, it appeared that the County had distributed to the City
its share of 1959 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 1959 TAX ROLL SHOWING
TAXES ASSESSED AND COLLECTED BY THE COUNTY TREASURER
AND UNCOLLECTED BALANCES - EXHIBIT "F"
This exhibit sets forth the original tax roll applicable to the City of
Salina, as certified by the County Clerk to the State Tax Commission, and
is adjusted for additions to the tax roll, taxes refunded by the County, and
taxes remitted to the City, for the purpose of developing the amounts of
1959 taxes assessed, but not collected by the City.
STATEMENT 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 1960, 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 in this exhibit is an
analysis of delinquent and current, tangible and intangible taxes received.
The individual fund statements of receipts, disbursements and bal-
N
ances 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'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 en-
tries in the cash receipts record were also 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 re-
ceived 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 vari-
ous bank accounts. The three local banks (and The First Trust Company)
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, 1961,
since all cash received was deposited intact. All 1961 deposits applicable to
the year 1960 were entered on the books as at December 31, 1960. Certain
collections made in 1960 were applicable to the 1961, and are shown in
a separate fund called 1961 receipts paid in advance, and are included in
"Clearing Accounts ".
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-
E
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 being 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
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 1960. These figures were
taken from the records of the Clerk of the City Court.
A comparison of fees on hand and cash balances as of December 31,
1960, is shown at the foot of the of the statement. A list of the individual
case balances are not set forth in this report, since it is a part of the Clerk's
permanent records, and was verified to the Case Ledgers.
Reconciliation of the Clerk of the City Court cash balances at the
Farmer's National Bank, Salina, Kansas, is shown on Schedule "22 ". 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 monthly reconciliation of case balances with the cash balance,
which reconciliation rarely reconciles, varying either over or under. See
Exhibit "11".
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.
The Clerk of the City Court needs a bookkeeping machine for posting
to the Case Ledger cards and a helper to operate it. Also it would save him
time if a "Card Index" could be developed and maintained. Discussion of these
things was had with the Clerk of the Court, the City Clerk and City Treasurer.
10
POLICE COURT FINES AND FORFEITURES
A Police Sergeant acts as collection officer for the Judge of the
Police Court. Entries on the Police blotter show the amount of the Appear-
- ance Bond deposited; fine imposed or other deposition of the case; fine col-
lected or paid by work; and other information regarding the case. Receipts
for fines paid are issued from a duplicate receipt book, the duplicate being
retained 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 num-
bered case envelopes which are accumulated until the end of each Blotter
Page, when these envelopes, together with other similarly numbered case
envelopes containing 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. This auditor was authorized to,
and did arrange a daily reporting system, together with controls. To date,
the system is not in effective use. Still Traffic Fines are turned over daily.
Dismissal evidence was not furnished for all dismissals in prior years. All
were furnished for 1960 Dismissals.
The analysis of fines imposed for the year 1960, as prepared and
submitted by the Police Department to the City Manager, was examined and
found approximately correct.
SUMMARY OF POLICE COURT RECORDS - EXHIBIT "I"
This exhibit shows the January 1, and December 31, 1960, balances
of uncollected fines by the following years: 1959, together with the 1960
collections, paroles, workouts, and dismissals for each year and group of
years.
• Verification was made by test additions of the duplicate receipts
for several months, 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 1960 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 "J"
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, 1960
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 in most cases.
However several apparent errors in charges were called to his attention.
11
COMPARISON OF DEPOSITORY BONDS AND BALANCES OF DEPOSIT -
EXHIBIT "K"
This statement compares the balances on deposit as at December 31,
1960, with the amounts of depository bonds pledged by the banks as collater-
al to assure the payment of these deposits. The local banks have pledged
United States Government or Kansas Municipal Bonds as collateral for de-
posit of public moneys. It appeared that there was sufficient collateral
pledged at all times as required by law.
The Governing Body does not approve depository bonds as required
under section 13 -2107 of 1943 supplement.
All depository bonds were confirmed by correspondence with banks
holding same for safekeeping.
FIDELITY BONDS IN FORCE - EXHIBIT "L"
Fidelity bonds in Force as of December 31, 1960, as detailed under
the exhibit were inspected and checked to the statutes and 1948 revised or-
dinances 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 as is provided for under 20 -1420 and 20 -204 and 205 C. N. 1935.
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. 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. The Bonds of two City Commissioners should be in-
creased to $10, 000. 00 each. Three are correct.
INSURANCE IN FORCE - EXHIBIT "M"
This exhibit presents a summary statement of the Insurance cover-
age on the various properties owned by the City, together with the type of
- insurance thereon. Policies are issued, in most instances, to cover a
period of either three or five years.
The properties listed under the heading of City Buildings and Prop-
erties 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
25 companies for $231, 000. 00. Each of the policies in this group contains
a ninety per cent co- insurance clause.
Airport policies carry 80% and Sewage Building Policies carry 9076
co- insurance.
Insurance coverage on other properties not included in the above
groups and other types of protection are listed separately. Insurance
coverage pertaining to the waterworks department is shown separately on
a schedule in the latter part of this report also.
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,
1960, as determined by our examination are shown on this exhibit. No in-
dependent verification was made with debtors. This exhibit does not include
unpaid taxes.
ACCOUNTS PAYABLE
No separate schedule has been presented of accounts payable, 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.
STATEMENT OF BONDED INDEBTEDNESS - EXHIBIT "O"
This statement presents, in detail, the bonded indebtedness of the
City of Salina at December 31, 1959, and December 31, 1960, together
with bonds issued and retired during 1960.
The following statement shows amount of bonds maturing each year.
Year Due
Due Each Year
Total Bonds
1961
$819,803.28
1962
796, 110. 74
1963
775, 000.00
1964
704, 000. 00
1965
690, 000.00
1966
616, 000.00
1967
577, 000.00
1968
490, 000.00
1969
403, 000.00
1970
345, 000.00
1971
187, 000.00
1972
142, 000. 00
1973
142, 000.00
1974
80, 000.00
1975
8C,000.00
1976
80, 000.00
1977
80, 000.00
1978
80, 000.00
1979
47, 000.00
1980
47,000.00
1981
27, 000.00
12
r
r
The following schedule shows the total Bonded Indebtedness outstand-
ing at the close of each of the last ten years.
Bonded Indebtedness
December 31, 1950
$1,398,901.43
1951
1, 538, 099. 96
1952
1, 836, 017. 06
1953
3, 633, 426. 13
1954
3, 953, 396. 19
1955
4, 794, 503.64
1956
4, 843, 694.67
1957
5, 727, 208.81
1958
6, 243, 242.95
1959
6, 938, 846. 68
1960
7, 207, 914. 02
RECONCILIATION OF THE CITY OF SALINA FISCAL
AGENCY ACCOUNT - SCHEDULE "22"
The balance shown as unpaid December 31, 1960, has been compared
with the Fiscal Agency statement. Canceled bonds and coupons paid by the
Fiscal Agency during the year 1960 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, 1960. These notes will be repaid out of
the proceeds of bond sales.
MINUTES AND ORDINANCES
The minutes of the meetings of the governing body during the audit
period, ordinances enacted during the period, and the 1948 revised ordi-
nances were reviewed for matters pertaining to the audit. The Minutes ap-
peared 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 ex-
press our appreciation for the co- operation and assistance of all those with
whom we came in contact.
CERTIFICATE
We certify that, in our opinion, subject to the foregoing comments,
the accompanying exhibits and related schedules properly reflect the finan-
cial condition of the City of Salina, Kansas, as at December 31, 1960, and
the results of its operations for the period from January 1, 1960, to De-
13
December 31, 1960, inclusive.
We further certify that, subject to the comments pertaining to the
Waterworks Department Fund, as shown on the pages immediately follow-
ing Schedule "23" of this report, the exhibits and schedules pertaining to
the Waterworks Department Fund correctly reflect the financial conditions
of that Fund as at December 31, 1960, and the results of the operations of
that Department for the period from January 1, 1960, to December 31,
1960, inclusive.
Respectfully submitted,
Dewey N. Turner
By
Dewey N. Turn Licensed
Municipal Publi' Accountant,
#139 in charge of and actively
engaged on this audit.
t
14
Totals
Totals - All Funds
Investments
Firemen's Relief
Waterworks
Mausoleum Endow-
ment Trust
Cemetery Endowment
Totals
238, 383, 17
475, 673.91
23, 518.75
50, 000.00
13, 833.10
14, 000.00
101, 351.85
238, 383. 17 6, 029, 008.60 6, 267, 391. 77 5, 970, 723.33 296, 668.44 296, 668.44
14, 570.81 461, 103. 10 9, 268, 379.72 9, 729, 482.82 9, 142, 630.83 586, 851.99 8, 000. 00 594, 851. 99
50, 000.00
9,000.00
2,350.00
61, 350.00
23, 518.75
4, 833. 10
11, 650.00
40, 001.85
CITY OF
SALINA, KANSAS
Exhibit ''A''
15
SUMMARY STATEMENT OF RECEIPTS,
DISBURSEMENTS, AND
BALANCES OF CASH AND INVESTMENTS
YEAR, JANUARY 1, 1960
to DECEMBER 31, 1960, INCLUSIVE
Cash
Liabilities
Unencum-
Cash
Unencumbered
Cash
Balances
1 -1 -60
bered Cash
Receipts
Accountability
Charges
Cash
Liabilities
Balances
R
1 -1 -60
Paid in 160
1 -1 -60
1960
Unencumbered
1960
12 -31 -60
12 -31 -60
12 -31 -60
Cash
Funds Budgeted
General Operating
76, 895.31
13, 318.63
63, 576.68
1, 075, 950. 12
1, 139, 526.80
1, 097, 217. 37
42, 309.43
42, 309.43
Memorial Hall
16, 951.86
252.18
16, 699.68
9,212.74
25, 912. 42
7,590.65
18, 321.77
18, 321.77
Refuse
-
-
-
189, 150.99
189, 150.99
188, 406.26
744.73
744.73
General & Special
Improvement
1,263.57
1,263.57
46, 105. 54
47, 369. 11
45, 000.00
2, 369.11
2,369.11
General Improvement
3,215.96
1,000.00
2,215.96
49, 669. 17
51, 885. 13
48, 887.53
2,997.60
2, 997.60
Cemetery
6,534.44
6,534.44
13, 755.25
20, 289.69
14, 151.06
6, 138.63
6, 138. 63
Public Health
655.14
655.14
17, 651.84
18, 306.98
17, 435.99
870.99
870.99
Band
197.58
197.58
10, 149.47
10, 347.05
9,960.00
387.05
387. 05
Flood Control
6, 261.33
6,261.33
11, 128. 18
17, 389.51
8,945.42
8,444.09
8, 000.00
16, 444.09
Noxious Weed
92.51
92.51
1,456.42
1,548.93
1,448.48
100.45
100.45
Firemen's Pension
14, 945.84
14, 945.84
7,856.01
22, 801.85
11, 132.55
11, 669.30
11, 669. 30
Airport
1,293.28
1,293.28
87, 549.64
88, 842.92
79, 805. 17
9,037.75
9$037.75
Bond & Interest
80, 694, 65
80, 694.65
844, 683.67
925, 378. 32
761, 848.25
163, 530.07
163, 530.07
Waterworks
5,777.08
5,777.08
841, 433.97
847, 211.05
840, 617.63
6,593.42
6,593.42
Police Pension
12, 922.68
12, 922.68
15, 581.51
28, 504. 19
14, 067.00
14,437. 19
14, 437. 19
Civil Defense
9,589.51
9,589.51
18, 036.60
27, 626. 11
25, 394. 14
2,231.97
2, 231. 97
Totals
237, 290.74
14, 570.81
222, 719. 93
3, 239,37 11. 12
3, 462, 091.05
3,171$907.50
290, 183.55
8, 000. 00
298, 183. 55
Funds Not Budgeted
Industrial Development
8,156.67
8,156.67
8, 156.67
2,133.47
6,023.20
6,023.20
i
Construction
122, 452. 52
122, 452.52
5, 766, 366.35
5, 888, 818.87
5, 726, 363.04
162, 455.83
162$455.83
Clearing Accounts
8,639.80
8,639.80
146, 806.70
155, 446.50
146, 380.85
9,065.65
9,065.65
Street Machinery
3,257.00
3, 257.00
3,257.00
1,763.00
1,494.00
1,494.00
Material Stores
4,410.19
4,410.19
16, 627.46
21, 037.65
15, 257.45
5$780.20
5,780.20
Firemen's Relief
67, 120.68
67, 120.68
10, 803.34
77, 924.02
6,086.18
71, 837.84
71, 837.84
Cemetery Endowment
2,322.84
2,322.84
3,400.00
5,722.84
5,722.84
5$722.84
Hillcrest Memorial
Endowment
1,963.92
1,963.92
9,033.2.5
10, 997. 17
10,997. 17
10, 997. 17
Hillcrest Memorial
Trust
665.00
665.00
332.50
997.50
99.75
897.75
897.75
Parking Meters
19,394. 55
_19,394.55
75, 639. 00
95,033. 55
72, 639. 59
22, 393. 96
22, 393.96
Totals
Totals - All Funds
Investments
Firemen's Relief
Waterworks
Mausoleum Endow-
ment Trust
Cemetery Endowment
Totals
238, 383, 17
475, 673.91
23, 518.75
50, 000.00
13, 833.10
14, 000.00
101, 351.85
238, 383. 17 6, 029, 008.60 6, 267, 391. 77 5, 970, 723.33 296, 668.44 296, 668.44
14, 570.81 461, 103. 10 9, 268, 379.72 9, 729, 482.82 9, 142, 630.83 586, 851.99 8, 000. 00 594, 851. 99
50, 000.00
9,000.00
2,350.00
61, 350.00
23, 518.75
4, 833. 10
11, 650.00
40, 001.85
16
Exhibit: "B"
CITY OF SALINA, KANSAS
STATEMENT OF RECEIPTS, COMPARED WITH BUDGETED AMOUNTS
January 1,
1960 to December
31, 1960, Inclusive
Waterworks
841, 433.97
Clearing Accounts
Actual
Construction
Amount
Amount
5,780.08
Receipts
1960
over
under
Hillcrest Memorial Endowment 9,033.25
1960
Budget
Budget
Budget
Tax - Levying Funds
3,400.00
Airport
87, 549.64
General Operating
1, 075, 950. 12
1, 087, 621.79
11, 671.67
Memorial Hall
9,212.74
9,766.87
554.13
Cemetery
13, 755.25
10, 759.23
2,996.02
General & Special Improvement
46, 105. 54
44, 962.92
1,142.62
General Improvement
49, 669. 17
48, 538.06
1, 131. 11
' Public Health
17, 651.84
37, 359. 74
19, 707. 90
Band
10, 149.47
9,922.11
227.36
Noxious Weed
1,456.42
1,420.01
36.41
Firemen's Pension
7,856.01
6,839.74
1,016.27
Police Relief & Pension
15, 581.51
14, 249.70
1,331.81
Bond and Interest
844, 683.67
739, 232.37
105$451.30
Flood Control
11, 128. 18
10, 899. 94
228.24
Civil Defense - Voice Warning 12, 256. 52
12$256.52
Total Tax - Levying Funds
2, 115, 456.44
2$033,829.00
81$627.44
Non - Tax - Levying Funds
Material Stores
16, 627.46
Waterworks
841, 433.97
Clearing Accounts
146, 806. 70
Construction
5, 766, 366. 35
Civil Defense
5,780.08
Firemen's Relief
10, 803. 34
Hillcrest Memorial Trust
332.50
Hillcrest Memorial Endowment 9,033.25
Refuse
189, 150.99
Parking Meter Revenue
75, 639.00
Cemetery Endowment
3,400.00
Airport
87, 549.64
Total Non - Tax - Levying
Funds 7, 152, 923. 28
Total - All Funds 9, 268, 379. 72
471, 000.00
76, 550.00
17
Exhibit "C"
CITY OF SALINA, KANSAS
COMPARISON OF ACTUAL DISBURSEMENTS WITH THE BUDGET
January 1, 1960 to December 31, 1960
Tax - Levying Funds
General Operating
Memorial Hall
General & Special
Improvement
General Improvement
Cemetery
Public Health
Civil Defense -
Voice Warning
Noxious Weed
Firemen's Pension
Police Relief & Pension
Bond & Interest
Band
Flood Control
Total - Tax - Levying
Funds
Non- Tax - Levying Funds
Clearing Accounts
Construction
Stores Accounts
Firemen's Relief
Hillcrest Memorial Trust
Waterworks
Airport
Refuse
Parking Meters
Street Machinery
Industrial Development
Civil Defense
Total - Non -Tax-
Levying Funds
Total - All Funds
Total
Anticipated
Disbursements
Disbursements
Exhibit "A"
"Budget"
1, 097, 217. 37
1, 097, 500.00
7,590.65
13, 175.00
45, 000.00
48, 887.53
14, 151.06
17, 435.99
12, 212.50
1,448.48
11, 132. 55
14, 067.00
761, 848.25
9,960.00
8,945.42
2, 049, 896. 80
146, 380.85
5, 726, 363. 04
15, 257.45
6P086. 18
99.75
840, 617.63
79, 805. 17
188, 406.26
72, 639.59
1, 763. 00
2,133.47
13, 181.64
7, 092, 734.03
9, 142, 630.83
45, 000.00
49, 000.00
14, 165.00
37,521. 50
12, 250. 00
1,500.00
10, 770.00
15, 696.00
757, 570. 52
9,960.00
10, 899. 94
2, 075, 007.96
514, 600. 00
82, 895. 00
Amount
under
"Budget"
282.63
5,584. 35
112.47
13.94
20, 085.51
37.50
51.52
1,629.00
1,954. 52
25, 111. 16
3,089.83
Amount
over
"Budget
362.55
4, 277. 73
0
r
18
Exhibit "D"
CITY OF SALINA, KANSAS
CASH RECEIPTS, DISBURSEMENTS & BALANCES OF THE CITY TREASURER
WITH RECONCILIATION OF DISBURSEMENTS
January i, tabu to Lecemoer al, Tabu, inclusive
Balance January 1, 1960
Receipts (Exhibits "A" and "B ")
Total Accountability
Disbursements
1960 Budget Charges 9, 142, 630.83
Plus 1959 Liabilities Paid 14, 570.81
9, 157, 201.64
Less Liabilities Dec. 31, 1960 8, 000.00
Balance December 31, 1960
Cash December 31, 1960
The Farmers National Bank 286, 419.89
The Planters State Bank 155, 427.74
The National Bank of America 103, 004. 36
The First Trust Company 50, 000.00
Total Cash in Banks 594, 851.99
475, 673.91
9, 268, 379.72
9, 744, 053.63
9, 149, 201. 64
594, 851.99
CITY OF SALINA, KANSAS
INVESTMENTS IN CUSTODY OF CITY TREASURER
Fund
Firemen's Relief
City of Salina Bonds "C"
Totals
Cemetery Endowment
City of Salina Temporary Note
Waterworks
U. S. Treasury Bonds
Mausoleum Endowment
Salina Water Revenue
City of Salina Temporary Note
Totals
December 31, 1960.
Interest
Rate
1 -1/2%
25 - $1, 000 Bonds
19
Exhibit "E"
Due Identification Balance Balance
Date Number 1 -1 -60 Additions Reductions 12 -31 -60
Various 579 -98 23, 518. 75 23, 518.75
524 -28
23, 518.75 23,518. 75
14, 000.00 2,350.00 11, 560.00
50, 000.00 50, 000.00
400 -4 4,833.10 4,833.10
9,000.00 9,000.00
13,833. 10 9,000.00 4,833. 10
20
Exhibit "F"
CITY OF SALINA, KANSAS
SUMMARY & RECONCILEMENT
OF THE 1959 TAX ROLL, SHOWING TAXES
ASSESSED BY COUNTY CLERK,
COLLECTED BY COUNTY TREASURER AND
REMITTED TO CITY TREASURER
AND LIST
OF UNCOLLECTED AND
UNREMITTED BALANCES DECEMBER 31, 1960
D & E and
Total Distri-
Balance in
Original
Added
Abated
Adjusted
buted to City
Hands of
Amount
?
Funds
Tax Roll
Tax
Tax
Tax R oll
Treasurer
County Treas.
Uncollected
General Operating
Intangible Tax
26, 181.27
43.11
29.47
26, 194.91
25, 860.68
334. 23
Tangible Tax
586, 651.30
5,015.27
1,018.85
590, 647.72
582, 533.90
14.15
8,099.67
Total General Operating
612, 832. 57
5,058.38
1,048.32
616, 842.63
608, 394. 58
14.15
8, 433.90
Memorial Hall
5, 172. 17
44.21
8.98
5,207.40
5,135.49
.12
71. 79
Civil Defense & Voice Warning
12, 343.72
105.52
21.44
12, 427.80
12, 256.62
.30
170.88
General & Special
Improvement
45, 920.03
392.57
79.75
46, 232.85
45, 597. 94
1. 11
633.80
General Improvement
45, 466.77
388.70
78.96
45, 776.51
45, 148. 12
1.10
627.29
Cemetery
3,016.68
25.79
.24
3,037.23
2,995.22
42. 01
Public Health
16, 241.73
138.85
28.20
16, 352. 38
16, 127.20
.39
224. 79
Band
9,306.89
79.58
16.17
9,370. 30
9,243.17
.22
126.91
Flood Control
10, 203.33
87.23
17.72
10, 272.84
10, 131.91
.25
140. 68
' Noxious Weed
1,334.59
11.41
2.32
1,343.68
1,325.28
18.40
Firemen's Pension
1,455.46
12.44
2.53
1,465.37
1,445.04
.04
20.29
Police Relief & Pension
9,402.58
80. 38
16.33
9,466.63
9,336. 30
.23
130.10
Bond and Interest
471, 236.81
4,028.60
818.40
474, 447.01
467, 930. 14
11.37
6, 505.50
Total Ad Valorem &
Intangible Taxes
1, 243, 933.33
10, 453.66
2, 144.36
1, 252, 242.63
1, 235, 067.01
29. 28
17, 146. 34
Specials
Paving
280, 808. 11
190.00
280, 618. 11
275, 903.86
4,714.25
Sewer
64, 156.26
64, 156.26
62, 663.76
1,492.50
Water
19, 717.40
19, 717.40
19, 384.50
332. 90
Weeds
296.00
296.00
347.16
.03
( 51.19)
Sidewalks
8,360.74
8,360.74
8,417.43
( 56. 69)
Total Specials
373, 338. 51
190.00
373, 148.51
366, 716.71
.03
6,431.77
Total - All Funds
1, 617, 271.84
10, 453.66
2, 334.36
1, 625, 391. 14
1, 601, 783.72
29.31
23,578. 11
21
Exhibit "G"
CITY OF
SALINA, KANSAS
STATEMENT OF TAXES RECEIVED FROM COUNTY TREASURER
SHOWING 1959 TAX AND PRIOR YEARS'
TAXES RECEIVED AND
DISTRIBUTION TO FUNDS - YEAR 1960
Delinquent
1959 Current
Funds
Tax
Tax
Totals
t- Ad Valorem & Intangible Tax
General Operating
Ad Valorem
6,256. 52
582, 533. 90
588, 790. 42
Intangible
53.15
25, 860.68
25, 913.83
Total General Operating
6,309.67
608, 394. 58
614, 704.25
Memorial Hall
107.60
5,135.49
5,243.09
General & Special Improvement
507.60
45, 597.94
46, 105. 54
General Improvement
464.83
45, 148. 12
45, 612.95
Cemetery
92.62
2,995.22
3,087.84
Public Health
169. 72
16, 127. 20
16, 296.92
Band
102.82
9,243.17
9,345.99
Noxious Weed
14.68
1, 325. 28
1,339.96
Firemen's Pension
55.48
1,445.04
1,500.52
Police Relief & Pension
134.53
9,336.30
9,470.83
Bond & Interest
5, 102.55
467, 930. 14
473, 032.69
Flood Control
96. 33
10, 131.91
10, 228.24
Civil Defense - Voice Warning
12, 256.62
12, 256.62
. Total Ad Valorem & Intangible
13, 158.43
1, 235, 067.01
1, 248, 225.44
Specials
Paving
2,759.95
275, 903.86
278, 663.81
Sewer
741.41
62,663. 76
63, 405. 17
( 1) Water
19, 384. 50
19, 384. 50
(2) Weeds
347.16
347.16
(3) Sidewalks
8,417.43
8,417.43
Total Specials
3,501.36
366, 716.71
370, 218.07
Total - All Funds
16, 659. 79
1, 601, 783.72
1, 618, 443.51
(1) to Water Fund - Accounts Receivable
19, 384. 50
(2) to General Improvement - Weed Cutting
341.16
6. 00 paid
- (3) to Construction Fund - Sidewalks
8,417.43
direct
22
Exhibit "H"
CITY OF SALINA, KANSAS
CLERK OF THE CITY COURT
STATEMENT OF CASH RECEIPTS, DISBURSEMENTS AND BALANCES
January 1, 1960 to December 31, 1960, Inclusive
Balance January 1, 1960 2, 901.79
Receipts
City Fees 15, 507.83
Sheriff Fees 2,252.80
Judicial Fees 216.30
Fines 694.93
Costs 18, 330. 50
Miscellaneous 17, 640. 24
�- Total Receipts 54, 642.60
Total Accountability 57, 544.39
Disbursements
City Fees to City Clerk 15, 574.03
Sheriffs' Fees to Sheriffs 2, 124.44
Judicial Fees to County Treasurer 216.36
Fines Permitted to County Treasurer 17,640. 17
Cost Returned 442.36
Miscellaneous 17 Fi4R _ .r,R
Total Disbursements 53, 643. 94
Balance December 31, 1960 3,900.45
_F
Balance Per Case Ledgers 3,894. 18
Difference December 31, 1960 6.27
Difference December 31, 1959 103.54
1955 1956 1957 1958 1959 1960
Cash in Bank
Cash on Hand
Total Cash Accounts
Cash Balances
Cash Long (Short) of
Case Balances
1,586.25
1, 720. 96
2,191.41
2, 455. 57
2, 846. 99
4, 069. 81
220. 29
88.09
203.48
178.65
68.72
109.51
1,806.54
1,809.05
2,397.89
2,634.22
2,915.71
4, 179.32
1,859.00
1,880.80
2, 368. 75
2,726.85
3,005.33
4,050.55
(52.46)
(71.75)
29.14
(92.63)
(89.62)
128.77
• CITY OF SALINA, KANSAS
SUMMARY OF POLICE RECORDS
1958 to 1960, Inclusive
1958 1959
23
Exhibit "I"
1960 Totals
Fines Imposed
�. Balances January 1, 1960
465.00
3,465.00
3,930.00
1960 Fines Imposed
77, 334.00
77, 334.00
Total Accountability
465.00
3,465.00
77, 334.00
81, 264.00
Accounted For by:
Cash collected and
Remitted to City Clerk
95.00
972.50
73, 574. 50
74, 642.00
Fine Worked Out
85.00
297. 50
527.50
910.00
Paroled and /or Dismissed
285.00
1,755.00
965.00
3,005.00
Total Credits
465.00
3,025.00
75, 067.00
78, 557.00
Balances December 31, 1960
0
440.00
2,267.00
2,707.00
24
Exhibit "j"
CITY OF SALINA, KANSAS
SUMMARY OF THE RECORDS OF THE CITY BUILDING INSPECTOR
Year 1960
Collections
Building Permits and Inspections $ 7,525.00
Gas Inspections 727.75
Plumbing Inspections 1,643.00
Electric Inspections 4,079. 10
.r Sign Permits 64.00
Radio and T. V. Antenna Permits 15.00
Fence Permits 85.50
Total Collected - 1960 $ 14, 139.35
Total Remitted to City Clerk $ 14, 137.85
Balance due to City Clerk $ 1.50
25
Exhibit "K"
CITY OF SALINA, KANSAS
COMPARISON OF DEPOSITORY BONDS AND BALANCES OF DEPOSITS
Names of Accounts
Donald Harrison,
City Treasurer
W. T. Brown, Clerk
of the City Court
Totals
Less F. D. I. C.
Balances to be Secured
by Collateral
Required 70%
Bonds Deposited by Banks
December 31, 1960
Depositories
Farmers Planters National
National State Bank of
Bank Bank America
First
Trust
Company
286, 419.89 230, 072.98 103, 206.49 50, 000.00
7, 277. 76
293, 697.65
230, 072. 98
103, 206.49
50, 000.00
10, 000.00
10, 000.00
10, 000.00
10, 000.00
283, 697.65
220, 072. 98
93, 206.49
40, 000.00
198, 588.00
154, 051.00
65, 244.00
28, 000.00
391, 000.00
332, 500.00
310, 000.00
50, 000.00
26
Exhibit "L"
.
CITY OF SALINA,
KANSAS
FIDELITY BONDS IN FORCE
December 31,
1960
Date
Date of
$
Name
Title
Effective
Expiration
Amount
. Harold Jaeger
City Commissioner
4 -9 -59
4 -9 -61
10, 000.00
R. W. Bull
City Commissioner
4 -9 -59
4 -9 -63
10, 000.00
Don McCune
City Commissioner
4 -5 -57
Indefinite
5,000.00
:• Ralph Exline
City Commissioner
4 -14 -59
Indefinite
10, 000.00
' Carl Ramsey
City Commissioner
4 -12 -55
4 -12 -61
5,000.00
W. J. Broom
Clerk of the City Court
4 -10 -59
4 -10 -61
2,000.00
Loren A. Lemon
Marshal of City Court
4 -11 -59
4 -11 -61
2,000.00
Leland Srack
City Manager & Supt.
of Waterworks
H. E. Peterson
City Clerk & Director
of Finance
1 -2 -53
Indefinite
5,000.00
D. L. Harrison
City Treasurer
6 -1 -58
Indefinite
50, 000.00
Ivy Thompson
Waterworks Cashier
1 -2 -26
Indefinite
5,000.00
H. M. Eller
Police Judge
3 -9 -37
Indefinite
1,000.00
Harold F. Harper
City Engineer
1 -15 -46
Indefinite
5,000.00
Robert A. Lange
Building Inspector
6 -1 -59
Indefinite
1,000.00
Glenn M. Horner
Manager, Salina
Municipal Airport
1 -1 -58
Indefinite
5,000.00
' Cities under 30, 000
population
$5, 000. 00 Bond for
Commissioners and Mayor
over 30, 000 population $10, 000. 00
CITY OF SALINA, KANSAS
INSURANCE IN FORCE
December 31, 1960
City Group
Building & Contents
Waterworks Group
Water Tower
Pumping Stations & Contents
1/2 Ton Pickup Truck
Saf e
Workmens Compensation
Manufactors and Contractors
Water Softener
Sewage Disposal Group
Building & Contents
Building & Contents
Municipal Airport
Hangers
Ticket Office
Liability
Miscellaneous
Type of
Coverage
Fire & Ext.
Windstorm
Fire & Ext.
Comp.
Burglary
Liability
Accident
Fire & Ext.
Fire & Ext.
Fire & Ext.
Fire & Ext.
Rolling Stock
Fire, Theft, etc.
Messenger & Burglary,
Robbery, Office
Cemetery Dwelling &
Garage
Fire & Ext.
Steam Boiler
Explosion
Cameras
Forgery
Animal Shelter
Firemen's Relief Fund - Bond
Refuse Building
Kenwood Park Liability
Swimming Pool Robbery
Memorial Hall Group
Building & Contents
Fire & Cont.
Owners, Landlords & Tenants
Workmens Comp. & Liability
P. & P. Damage
27
Exhibit "M"
$ Amount of
Coverage
568. 090.00
142, 500.00
49, 600.00
760, 000.00
225, 000.00
3, 500.00
128, 500.00
25 -50 -5
4,250.00
7,000.00
50, 000.00
205.00
10, 000.00
5,000.00
5,000.00
67, 900.00
15 -100
8,300.00
231, 000.00
300, 000.00
Co- Insurance
it E I '1
Of
tit
it
•1
28
Exhibit "N"
CITY OF SALINA, KANSAS
ACCOUNTS RECEIVABLE
December 31, 1960
General Operating Fund
Police Fines 2,707.00
Gas & Electric Franchises 71, 719. 16
Total General Operating 74, 426. 16
Cemetery Fees
Morticians
Total 75,006. 16
Exhibit "O"
29
CITY OF SALINA,
KANSAS
STATEMENT OF BONDED
INDEBTEDNESS
December 31,
1960
Final
Amount of
Amount
Amount
New
Amount
Date of
Maturity
Rate
Original
Outstanding
Paid
Issues
Outstanding
12 -31 -60
Series
Purpose of Issue
Issue
Date
%
Issue
1 -1 -60
1960
1960
152
Curb, Gutter, Paving
12 -1 -50
1961
1.25
195, 850.86
104, 676.68
38, 000.00
30, 000.00
19, 000.00
10, 000.00
19,000.00
000.00
154
Curb, Gutter, Paving
12 -1 -51
12
1962
1963
2, 50
1.5-1.75
107, 625.97
41, 000.00
11, 000.00
30,000-00
157
158
Curb, Gutter, Paving
Sewer &Pumping Station
-1 -52
7 -1 -53
1963
3.50
625, 700. 76
248, 000.00
62, 000.00
186, 000.00
811, 000.00
"B"
Waterworks Revenue
8 -1 -53
1973
3.5-3.625
1, 000, 000.00
940.89
874, 000.00
70, 000.00
63, 000.00
14, 000.00
56, 000.00
161
Paving
11 -1 -53
1964
1.625-3.0
1.625
143,
239, 314.90
143, 000.00
24, 000.00
119, 000.00
163
Curb, Gutter & Paving
11 -1 -54
11 -1 -54
1965
1965
1. 625
275, 000.00
165, 000.00
27, 000.00
138, 000.00
164
PA -1
Public Parks
Public Parking
12 -1 -54
1961
2. 0 -2.25
200, 000.00
64, 000.00
32,000.00
32, 000.00
40, 000.00
166
Armory
8 -x-65
1965
2. 0 -2.75
80, 000.00
600, 000.00
48, 000.00
509, 000.00
8,000.00
37,000.00
472, 000.00
"C"
Waterworks Revenue
10 -1 -55
I1 -55
1970
1960
2.75-3-3.5
2.75 -2 -3.75
116, 547.25
29, 000.00
29, 000. 00
-
167
168
Curb, Gutter, Paving
Curb, Gutter, Paving
-1
11 -1 -55
1960
2.75 -2. 375
56,593. 95
14, 000.00
14, 000.00
30,000.00
-
170, 000.00
169
Curb, Gutter, Paving
11 -1 -55
1966
2.75 -2. 375
292, 381.66
120, 000.00
200, 000.00
84, 000.00
12, 000.00
72, 000.00
170
Curb, Gutter, Paving
11 -1 -55
1966
2.25
3.00
60, 000.00
60, 000.00
60, 000.00
PA -2
Off street Parking
12 -1 -55
1965
1961
3.00
46, 438.92
22, 000.00
11, 000.00
11, 000.00
171
172
Curb, Gutter
Curb, Gutter, Paving
11 -1 -56
11 -1 -56
1967
3.00
531, 032.89
424, 000.00
53, 000.00
371, 000.00
53, 000.00
173
Sewers
3 -1 -57
1961
2.625
312, 537.45
375, 000.00
106, 000.00
299, 000.00
53, 000.00
38, 000.00
261,000-00
174
Airport Improvements
3 -1 -57
1967
1968
3. -2. 75 -2. 875
3.-3.25-4.0
300, 000. 00
270, 000.00
30, 000.00
240, 000.00
175
17 5
Sewage Disposal
Curb, Gutter
7 -1 -57
11 -1 -57
1968
3. -3. 50
466, 407. 30
419, 000.00
47, 000.00
372, 000.00
118, 000.00
177
Sewers & Pumping Station
11 -1 -57
1968
3. -3.50
148, 792. 25
133, 000.00
15, 000.00
178
Flood Control
5 -1 -58
1978
2 -2 1/4 -2 1/2
2 3/4-3
666, 000.00
627, 000.00
33, 000.00
594, 000.00
179
Curb, Gutter, Paving
11 -1 -58
1969
2 7/8-2 3 / 4
381, 301.27
381, 301.27
39, 301. 27
342, 000.00
180
Pumping Stations &
Sewers
11 -1 -58
1969
2 7j8-2 3 / 4
221, 742. 13
221, 742. 13
23, 742, 13
198, 000.00
105, 502.41
181
Sewers
12 -1 -59
1970
3 3/8 -4
105, 502.41
105, 502.41
-
910, 563. 15
182
Curb, Gutter, Paving
12 -1 -59
1970
3 3/8 -4
910, 563. 15
402, 737, 72
910, 563. 15
402, 737.72
-
-
402, 737.72
183
Paving
12 -1 -59
1980
3 3/8 -4
2 3/4 - 3 1/2
452, 725. 10
_
_
452, 725. 10
452, 725. IO
184
Curb, Gutter, Paving
11 -1 -60
1971
2 3/4 -31/2
551,385.64
_
_
551, 385.64
551,385'.64
185
Curb, Gutter, Paving
11 -1 -60
1981
6, 938, 846.68
735,043.4O
1,004, 110.74
7, 207, 9 14. 02
( Bond & Interest Fund
603, 043.40
Paid from - _ - _ _
( Water Department
100, 000.00
( Parking Meter Fund
32, 000.00
(Total
735, 043.40
30
Exhibit "P"
CITY OF SALINA, KANSAS
STATEMENT SHOWING BALANCES AND CHANGES IN
TEMPORARY NOTE INDEBTEDNESS
January 1, 1960 to December 31, 1960, Inclusive
Balance
12 -31 -60
667, 000.00
107, 610.75
(continued on next pane)
Date of
Interest
Payable
Balance
Issued
Paid
No.
Issue
Rate %
to
1 -1 -60
1960
1960
58, 170.95
1 -PT -28
8 -12 -58
2.75
Bearer
58, 170.95
44,999. 17
44,999. 17
2 -PT -28
9 -9 -58
3.00
Bearer
33, 924.62
33, 924.62
1 -PT -29
8 -12 -58
2.75
Bearer
24, 314. 10
24, 314. 10
2 -PT -29
9 -9 -58
3.00
Bearer
16, 899. 96
16, 899. 96
3 -PT -29
11 -4 -58
3.00
Bearer
12, 320.63
12, 320.63
1 -PT -31
8 -26 -58
3.00
Bearer
45, 841. 10
45, 841. 10
2 -PT -31
9 -9 -58
3.00
Bearer
44, 244.04
44, 244.04
3 -PT -31
10 -21 -58
3.00
Bearer
84, 275.68
84, 275.68
1 -PT -32
10 -21 -58
3.00
Bearer
66, 008.76
66, 008.76
2 -PT -32
11 -4 -58
3.00
Bearer
66, 000.00
66, 000.00
3 -PT -32
11 -4 -58
3.00
Bearer
76, 116.90
76, 116.90
4 -PT -32
12 -2 -58
3.25
Bearer
26, 151.51
26, 151.51
1 -PT -33
10 -21 -58
3.00
Bearer
64, 734.48
64, 734.48
2 -PT -33
11 -4 -58
3.00
Bearer
47, 870.66
47, 870. 66
3 -PT -33
12 -9 -58
3.25
Bearer
FL -2 (1 -67)
(12- 58)(10 -59)
3.50
Bearer
667, 000.00
44, 615. 13
4 -PT -29
5 -5 -59
3.50
Bearer
44,615. 13
40, 000.00
40, 000.00
5 -PT -29
5 -5 -59
3.50
Bearer
30, 319.41
30, 319.41
6 -PT -29
7 -14 -59
3.50
Bearer
30, 000.00
30, 000.00
7 -PT -29
7 -14 -59
3.50
3. 50
Bearer
Planters Bank
21, 701.89
21, 701.89
5 -PT -32
4 -21 -59
4 -21 -59
3.50
Planters Bank
30, 000.00
30, 000.00
6 -PT -32
7 -PT -32
5 -12 -59
3.50
Planters Bank
38, 422. 72
38, 422.72
31,556. 75
1 -PT -34
4 -21 -59
3.50
Bearer
31,556. 75
30, 000.00
2 -PT -34
4 -21 -59
3.50
Bearer
30, 000.00
42, 790.56
42, 790. 56
3 -PT -34
5 -5 -59
3.50
Bearer
40, 000.00
40, 000.00
4 -PT -34
5 -5 -59
3.50
Bearer
35, 440.37
35, 440. 37
5 -PT -34
7 -14 -59
3. 50
Bearer
35, 000.00
35, 000.00
6 -PT -34
7 -14 -59
3.50
Bearer
35, 223.70
35,223.70
1 -PT -35
4 -28 -59
3.50
Bearer
35, 241.47
35,241.47
2 -PT -35
8 -i1 -59
3.50
Bearer
36,799. 15
36, 799. 15
1 -PT -38
8 -25 -59
3.50
Bearer
30, 000.00
30, 000.00
2 -PT -38
8 -25 -59
3.50
Bearer
24, 745.70
24,745.70
3 -PT -38
1 -19 -60
4.00
Bearer
38, 816.25
68,794.50
1- 3 -ST -39
8 -25 -59
3.50-4
Bearer
45, 552, 83
45, 552.83
1 -PT -37
8 -25 -59
3.50
Bearer
40, 000.00
40, 000.00
2 -PT -37
8 -25 -59
3.50
Bearer
33, 388, 57
33, 388. 57
1 -PT -40
8 -25 -59
3.50
Bearer
34, 000.00
34, 000.00
2 -PT -40
8 -25 -59
3.50
Bearer
230, 011.40
230, 011.40
3- 11 -PT -40
1 -19 -60
4.00
Bearer
34, 982.05
34, 982.05
1 -PT -41
9 -1 -59
3.50
Bearer
Balance
12 -31 -60
667, 000.00
107, 610.75
(continued on next pane)
30
Exhibit "P"
(continued)
Date of
Interest
Payable
Balance
Issued
Paid
Balance
No.
Issue
Rate %
to
1 -1 -60
1960
1960
12 -31 -60
(1- 7) -PT -36
8 -4 -59
3.50
Bearer
184, 971. 76
127, 281. 18
106, 177.40
312, 252. 94
106, 177.40
(1- 4) -PT -42
1 -26 -60
4.00
Bearer
76, 239. 14
76,239. 14
(1- 2) -PT -43
1 -26 -60
4.00
Bearer
1, 060, 000.00
760, 000.00
300, 000.00
(1- 41) -OSP -100
Var. 1960
6 -14 -60
4.00
Bearer
125, 148.05
125, 148.05
(1- 5) -PT -44
(1- 4) -PT -45
6 -14 -60
4.00
Bearer
104, 801.40
104, 801.40
142, 068. 15
(1- 6) -PT -46
6 -28 -60
4.00
Bearer
142, 068. 15
99, 323.20
99, 323. 20
(1- 4) -PT -47
6 -28 -60
4.00
Bearer
115, 775.25
115, 775. 25
(1- 4) -PT -48
8 -9 -60
4, 00
Bearer
122 66382
122, 663.82
(1- 5) -PT -49
8 -9 -60
4.00
Bearer
.
115, 085.05
115, 085.05
(1- 4) -PT -50
8 -9 -60
4.00
Bearer
29, 813.30
29 813. 30
(1) -PT -51
8 -9 -60
4.00
Bearer
120, 131.28
120, 131. 28
(1- 5) -PT -52
10 -4 -60
4.00
Bearer
219 052, 02
219, 052.02
(1- 9) -PT -53
10 -4 -60
4.00
Bearer
2, 377, 695. 17
2, 887, 110.84
2, 996, 333. 74
2, 268, 472.27
31
Schedule "1"
CITY OF SALINA, KANSAS
GENERAL OPERATING FUND
STATEMENT OF RECEIPTS, DISBURSEMENTS AND BALANCES
AND COMPARISON WITH 1960 BUDGET
January 1, 1960 to December 31, 1960, Inclusive
Amount of
Actual Over
Actual Budget Budget
Balance January 1, 1960 76, 89j5. 31
Receipts
Ad Valorem Tax
588, 790.42
(Sch. "G ")
2,703.88
Intangible Tax (Sch. "G ")
25, 913.83
Sales Tax
"49, 376. 35
Cigarette Tax
26, 071.47
Licenses, Fees & Per-
mits (Sch. "l -A ")
50, 547.07
Parking Meter Revenue
7,506.00
Franchises
123, 138.65
Police Court Fines
& Costs
74, 64� . 00
Services & Sales
5,339.50
Highway Maintenance
6,802.00
Reimbursements
2, 170.78
Gasoline Tax
48, 532.65
Rentals
550.00
Liquor Enforcement Tax
9,612.25
Dog Impounding
1,007.50
Concessions
535. 12
Engineering Fees
28, 493. 93
City Court
14, 335. 04
Swimming Pool Admissions 9,332.65
Fire Protection
3,253.91
9,878.21 67,017. 10
578, 057.50 10, 732.92
27, 157. 32
49, 376.35
30, 000. 00
39, 045. 00 11, 502.07
28, 000.00
116, 000. 00 7, 138.65
55, 000.00
19, 647.00
2,635.62
2,703.88
5,500.00
1,302.00
750.00
1,420.78
55, 000.00
800.00
9,000.00
612.25
400.00
607.50
400.00
135.12
70, 000.00
8,000.00
6,335.04
11, 000.00
1,500.00
1,753.91
Total Receipts 1, 075, 95Q. 12 1, 087, 621. 79
Total Accountability 1, 152, 845. 43 1, 097, 500. 00 55, 345.43
Budget Charges
(Schedule "l -B ") 1, 097, 217.37 1, 097, 500.00
Unencumbered Balances
12 -31 -59 55, 62$. 06 55, 628.06
Liabilities 1 -1 -60 Paid 13, 318.63
Balance 12 -31 -60 42, 309.43
Amount of
Actual Under
Budget
1,243.49
3,928.53
20, 500.00
6,467.35
250.00
41, 506.07
1,667. 35
11, 671.67
282.63
32
Schedule "l-A"
CITY OF SALINA, KANSAS
GENERAL OPERATING FUND
DETAIL OF RECEIPTS FROM LICENSES, FEES AND PERMITS
AND COMPARISON WITH 1960 BUDGET
January 1, 1960 to December 31, 1960, Inclusive
Cereal Malt Beverage
Retail Liquor License
Wholesale Liquor Licenses
Amusement Devices
Public Dance Licenses
Music Machine Licenses
Minature Pool Table and
Shuffle Board Licenses
Pool Hall & Bowling Alley Lic.
Skating Rinks
Theatre & Opera House
Auction Sales & Auctioneer
Billboard Advertising
Concrete Construction
Electrician Licenses
Fireworks Dealer Lic.
Gas Fitters
Insurance Companies
Junk Dealers (Auto & Parts)
Pawn Brokers
Plumbers Licenses
Taxicab Licenses
Taxicab Driver Licenses
Street Advertising
Trailer Camps
Truck Licenses
Vender, Peddler, Itinerant
Building Department - T V
House Moving Permits
Food & Milk Licenses
Dog Licenses
Refuse Haulers Licenses
Sign Erection Permits
Totals
Amount of Amount of
Actual Over Actual Under
Actual Bud et Budget Budget
5,900.00
5,000.00
900.00
7,975.00
7,500.00
475.00
2,500.00
2,500.00
2,325.00
1,500.00
825.00
171.00
150.00
21.00
1,035.00
1,100.00
65.00
1,092.50
1,500.00
407.50
1,140.00
800.00
340.00
100.00
100.00
300.00
375.00
75.00
237.50
100.00
137.50
100.00
100.00
325.00
200.00
125.00
675.00
600.00
75.00
1,025.00
400.00
625.00
180.00
100.00
80.00
400.00
400.00
600.00
450.00
150.00
600.00
600.00
787.00
500.00
287.00
360.00
400.00
40.00
450.00
350.00
100.00
237.00
75.00
162.00
1,299.50
1,299.50
20.00
20.00
507.50
25.00
482.50
14, 137.85
12, 000.00
2, 137.85
2,975.42
50.00
2,925.42
1,878.80
1,400.00
478.80
865.00
750.00
115.00
168.00
168.00
200.00
200.00
50, 547.07 39, 045. 00 11, 502. 07
Department
Mayor and Com-
missioners
City Manager
Clerk & Treasurer
City Building
City Attorney
City Court
Police Court
Engineering
Fire
Inspection
Park
Police
Street
Refuse
Waste
Sewage Disposal
Street Lighting
Traffic & Parking
Swimming Pools
Airport
Totals
CITY OF SALINA, KANSAS
GENERAL OPERATING FUND
DEPARTMENT ANALYSIS OF 1960 EXPENDITURES AND DISBURSMENTS
AND COMPARISON OF 1960 EXPENDITURES WITH 1960 BUDGET
APPROPRIATIONS - January 1, 1960 to December 31, 1960 inclusive
Contractual Services
Personal Services
Schedule
Actual
Budget
"1 -a"
500.00
500.00
"1 -b"
11, 235. 10
8, 130.00
"1 -c"
30,813.20
36,830.00
111 -d"
3,375.00
4,970.00
"1 -e'"
10, 341. 10
9,600.00
111 -f"
18, 287.65
14, 900.00
"1 -g"
2,940.00
2,910.00
111 -h"
46,304.00
40,700.00
"1 -i"
208, 098.85
209, 600.00
"1 -j"
13, 983.00
13, 900.00
"1 -k'
37, 504.80
39, 600.00
111 -1"
204, 279.90
166, 850.00
"1 -m"
70,004. 15
61, 000.00
"1 -n"
275.00
125, 700.00
"1 -0"
18,364.00
9,600.00
"1 -p"
34,393.00
26,800.00
'l1 -q"
7, 154.35
5,500.00
"1 -r"
28,429.03
36,000.00
"1 -s"
9,505.04
10,000.00
"1 -t"
500.00
3,002.66
Contractual Services
Materials & Supplies
Actual
Budget
Actual
Budget
8,907.98
18, 600.00
Expenditures
Actual
1,582.78
1,650.00
"70. 03
400.00
3,238,41
4,650.00
:,, 10.97
4,630.00
5,657.70
6,200.00
1, 158. 15
1,400.00
272.15
200.00
190.65
13, 796.22
3, 132.46
2, 100.00
1, 110.85
225.00
104.09
155.00
47, 010.00
2,576.05
2,515.00
2,689.20
1,430.00
5,680.89
7,350.00
8,781.01
11, 925.00
2, 168.84
2,270.00
200.58
275.00
2,984.10
6,485.00
5,429.86
4,385.00
24, 670.82
19, 940.00
24, 162.96
20, 725.00
7, 154.35
5,500.00
24, 952.44
18, 650.00
25.00
4,450.00
500.00
9,850.00
1,999.72
500.00
3,002.66
2,050.00
23, 307.63
14, 425.00
13, 015.84
2,720.00
44, 344.55
46, 750.00
200.00
16, 372.42
4,958.09
4, 675.00
9,525.79
3,850.00
1,913.14
1,750.00
709.47
975.00
748, 357.82 817, 590.00 144, 653. 75 150, 165. 00 105, 110.46 83, 490.00
33
Exhibit "1-B"
Totals - Cash
Sundry
Capital Outlay
Expenditures
Actual
Budget
Actual
Budget
Actual
Budget
1, 317. 79
500.00
10, 725.77
19, 600.00
44.85
150.00
563.46
600.00
13, 796.22
10, 930.00
377.50
450.00
2,327.77
450.00
46, 567.85
47, 010.00
10, 190.85
12, 570.00
10, 803, 90
9,800.00
22, 530. 96
17, 225.00
3,044.09
3,065.00
10.00
25.00
1,594.66
500.00
53, 173.91
45, 170.00
20.00
30.00
4, 168.37
226, 749. 12
228, 905.00
20.00
25.00
200.00
16, 372.42
16, 670.00
25.00
431.41
5,400.00
46,350. 17
55, 895.00
205.00
200.00
2, 174.61
7,800.00
255, 493.29
215, 515.00
2,872.03
1,525.00
104, 982.97
86, 675.00
77, 946.96
77, 946.96
140, 000.00
23, 366.38
12, 150.00
1,253.92
71,970. 39
43, 945.00
44, 344.55
46, 750.00
3,473.74
7,500.00
46, 386.65
52, 025.00
231.82
575.00
61.45
300.00
12, 420.92
13, 600.00
20, 000.00
20, 000.00
80, 173.92
21, 980.00
18, 921.42
24, 275.00
1, 097, 217. 37
1, 097, 500.00
34
Schedule "l -a"
CITY OF SALINA, KANSAS
GENERAL OPERATING FUND
DETAIL OF EXPENDITURES - MAYOR AND COMMISSIONERS
January 1, 1960 to December 31, 1960, Inclusive
Personal Services - Salaries
Contractual Services
Traveling Expense
Contributions
Legal Advertising
Surety Bonds
Other
Revision Ordinances
Firemen's Relief Assn.
Note Payment
Total Contractual
Sundry Expenditures
Organization Dues
Total Expenditures
Amount of Amount of
Actual Over Actual Under
Actual Budget Budget Budget
500.00 500.00
2,705.65
3,570.00
1,564.42
62.50
475.57
529.84
750.00
3,250.00
2,000.00
150.00
3, 200. 00
750.00
8,500.00
8,907.98 18$600.00
1,955.65
320.00
1,317.79 500.00 817.79
10,725. 77 19, 600.00
435.58
87.50
2,724.43
220. 16
8,500.00
9,692.02
81$874. 23
Y�
M
35
Schedule "l -b"
CITY OF SAL INA, KANSAS
GENERAL OPERATING FUND
DETAIL OF EXPENDITURES - CITY MANAGER
January 1, 1960 to December 31, 1960, Inclusive
Actual
Personal Services
Salaries - Dept. Heads 6,270.00
Salaries - Regular Employees 4, 700.00
Salaries - Part Time Emp. 265. 10
Total Personal Services 11, 235. 10
Contractual Services
Telephone & Telegraph
Traveling Expenses
Postage
Printing Office Forms
Surety Bonds
Social Security
Office Equipment Repairs
Total Contractual Services
Materials & Supplies
Office Supplies
Books & Periodicals
Total Materials & Supplies
Sundry
Organization Dues
Capital Outlay
Furniture & Fixtures
Office Mechanical Equipment
Total Capital Outlay
Total Expenditures
300.00
780.26
145.71
78. 16
20.00
213.65
45.00
1,582.78
256.03
114.00
370.03
44.85
563.46
563.46
13, 796.22
8,130.00 3, 105. 10
300.00
750.00
100.00
25.00
100.00
25.00
100.00
250.00
1,650.00
200.00
200.00
400.00
150.00
250.00
350.00
600.00
10, 930.00
30.26
45.71
113.65
56.03
313.46
2,866.22
25.00
21.84
5.00
205.00
67. 22
86.00
29.97
105.15
350.00
36.54
Amount of
Amount of
Actual Over
Actual Under
Budget
Budget
Budget
5,970.00
300.00
1,860.00
2,840.00
300.00
34.90
8,130.00 3, 105. 10
300.00
750.00
100.00
25.00
100.00
25.00
100.00
250.00
1,650.00
200.00
200.00
400.00
150.00
250.00
350.00
600.00
10, 930.00
30.26
45.71
113.65
56.03
313.46
2,866.22
25.00
21.84
5.00
205.00
67. 22
86.00
29.97
105.15
350.00
36.54
CITY OF SALINA, KANSAS
GENERAL OPERATING FUND
• DETAIL OF EXPENDITURES, CITY CLERK AND
36
Schedule "l-c"
CITY TREASURER
' January 1,
1960 to December
31, 1960, Inclusive
`
Amount of
Amount of
Actual Over
Actual Under
Personal Services
Actual
Budget
Budget
Budget
Salaries - Officials &
Dept. Heads
7,200.00
6,600.00
600.00
Salaries - Ref. Employees
17,712. 50
16, 380.00
1, 332. 50
Salaries - Part Time Emp.
413.00
350.00
63.00
Audit
1,825.00
2,000.00
175.00
Judges & Clerks - City
Election
3,404.40
11, 000. 00
7,595.60
Professional
258.30
500.00
241.70
Total Personal Services
30, 813.20
36, 830.00
6,016.80
' Contractual Services
Telephone & Telegraph
675.43
550.00
125.43
Traveling Expenses
50.85
100.00
49.15
Postage
567.21
500.00
67.21
Printing Office Forms
568.58
1,400.00
831.42
Printing Election Supplies
500.00
500.00
Legal Advertising
100.00
100.00
Insurance & Surety Bonds
282.25
250.00
32.25
Social Security
622.54
650.00
27.46
Repairs - Furniture
471.55
350.00
121.55
& Office Equipment
Other
100.00
100.00
' Freight & Express
150,00
150.00
Total Contractual Services
3,238.41
4,650.00
1,411.59
' Materials & Supplies
_ Office Supplies
3,610.73
2,000.00
1,610.73
Books & Periodicals
805.16
300.00
505.16
Election Supplies
4,770.65
2,000.00
2,770.65
Other
624.43
330.00
294.43
Total Materials & Supplies
9,810.97
4,630.00
5,180.97
Sundry
Organization Dues
52.50
450.00
397.50
Refunds
325.00
325.00
Total Sundry
377. 50
450.00
72.50
Capital Outlay
Furniture & Fixtures
50.32
100.00
49.68
Office Mechanical Equipment 2,277.45
350.00
1,927.45
Total Capital Outlay
2,327.77
450.00
1,877. 77
37
Schedule "l-d"
CITY OF SALINA, KANSAS
GENERAL OPERATING FUND
DETAIL OF EXPENDITURES -'CITY BUILDING
January 1, 1960 to December 31, 1960, Inclusive
Amount of
Amount of
Actual Over
Actual Under
Actual
Budget
Budget
Budget
Personal Services
Salaries Regular
Employees
3, 105.00
4,620.00
1,515.00
Salaries Part Time
Employees
270.00
250.00
20.00
Professional Services
100.00
100.00
Total Personal Services
3,375.00
4,970.00
1,595.00
Contractural Services
Telephone & Telegraph
1Fire Insurance
1,597.67
2,000.00
402.33
Social Security
97.20
100.00
2.80
Gas
1,618.05
1,500.00
118.05
Electricity
671.40
500.00
171.40
Water
295.30
300.00
4.70
Building Repairs
1, 129.13
1,500.00
370.87
Furniture Repairs
225.87
200.00
25.87
Laundry & Towel Service
23.08
100.00
76.92
Total Contractual Services
5, 657. 70
6,200.00
542.30
Materials & Supplies
Tools
125.81
75.00
50.81
Janitor & Toilet Supplies
811.37
800.00
11.37
Electrical Supplies
300.00
300.00
Lumber
144.01
75.00
69.01
Paint
76.96
150.00
73.04
Total Materials & Supplies
1, 158. 15
1,400.00
241.85
Total Expenditures
10, 190.85
12, 570.00
2,379.15
�r
38
Schedule "1 -e"
CITY OF SALINA, KANSAS
GENERAL OPERATING FUND
DETAIL OF EXPENDITURES - CITY ATTORNEY
January 1, 1960 to December 31, 1960, Inclusive
Amount of Amount of
Actual Over Actual Under
Actual Budget Budget Budget
Personal Services
Salaries Officials
5, 100.00
Salaries Regular
Employees
3,960.00
Legal
1,200.00
Professional
81.10
Total Personal Services
10, 341. 10
Contractual Services
Social Security 272. 15
Materials & Supplies
Office Supplies 190.65
Total Expenditures 10, 803. 90
4,500.00
3,600.00
1,200.00
300.00
9,600.00
200.00
600.00
360.00
741.10
72. 15
190.65
9,800.00 1,003.90
218.90
1
r
CITY OF SALINA, KANSAS
GENERAL OPERATING FUND
DETAIL OF EXPENDITURES - CITY COURT
January 1, 1960 to December 31, 1960, Inclusive
Actual
Personal Services
Salaries Officials
1,285.00
Salaries Regular Emp.
16, 927.65
Salaries Part Time Emp.
75.00
Professional
Budget
Budget
Personal Services, Total
18, 287.65
Contractual Services
1,285.00
Auto Use Allowance
1,837.91
Telephone & Telegraph
344.47
Traveling Expense
Postage
500.00
Printing Office Forms
455.45
Surety Bonds
Social Security
494.63
Total Contractual Services
3, 132.46
Material & Supplies
Office Supplies
1,073.35
Books & Periodicals
37.50
Total Material & Supply
1,110.85
Total Expenditures
22, 530.96
39
Schedule "1 -f"
14, 900.00
1,000.00
250.00
25.00
450.00
75.00
300.00
2, 100.00
150.00
75.00
225.00
17, 225.00
3,387.65
837.91
94.47
5.45
194.63
1,032.46
923. 35
885.85
5,305.96
25.00
75.00
37.50
Amount of
Amount of
Actual Over
Actual Under
Budget
Budget
Budget
1,285.00
12, 900.00
4,027.65
1,500.00
1,425.00
500.00
500.00
14, 900.00
1,000.00
250.00
25.00
450.00
75.00
300.00
2, 100.00
150.00
75.00
225.00
17, 225.00
3,387.65
837.91
94.47
5.45
194.63
1,032.46
923. 35
885.85
5,305.96
25.00
75.00
37.50
L
CITY OF SALINA, KANSAS
GENERAL OPERATING FUND
DETAIL OF EXPENDITURES - POLICE COURT
January 1, 1960 to December 31, 1960, Inclusive
Personal Services
Salaries of Officials
Professional
Total Personal Services
Contractual Services
Traveling Expenses
Surety Bonds
Social Security
Total Contractual Services
Total Expenditures
40
Schedule "1 -g"
Amount of Amount of
Actual Over Actual Under
Actual Budget Budget Budget
2,940.00 2,760.00 180.00
150.00 150.00
2, 940. 00 2, 910. 00 30.00
10.77 75.00 64.23
5.00 5.00
88.32 75.00 13.32
104.09 155.00 50.91
3,044. 09 3,065.00 20.91
d
41
Schedule'" 1 - h"
CITY OF SALINA, KANSAS
GENERAL OPERATING FUND
DETAIL OF EXPENDITURES - ENGINEERING
January 1, 1960 to December 31,1960 , Inclusive
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 Expenses
Postage
Blue Prints
Printing Office Forms
Legal Printing
Insurance - Motor Vehicles
Surety Bonds
Social Security
Repairs - Furniture & Equip.
Repairs - Motor Vehicles &
Tires
Repairs - Machinery & Equip.
Total Contractual Services
Materials & Supplies
Office Supplies
Books & Periodicals
Drafting & Engineering Supplies
Motor Vehicles Fuel & Lub.
Motor Vehicle License Tags
Lumber & Lumber Products
Machinery & Equip. Parts
Motor Vehicle Parts & Tires
Total Materials & Supplies
Amount of Amount of
Actual Over Actual Under
Actual Budget Budget Budget
7,200.00 6,600.00 600.00
38, 997. 50 33, 600. 00 5,397.50
106.50 500.00 393.50
46, 304. 00 40, 700. 00 5,604.00
240.68
240.68
90.00
200.00
110.00
190.76
150.00
40.76
25.00
25.00
346.05
800.00
453.95
75.00
75.00
50.00
50.00
76.08
125.00
48.92
12.50
15.00
2.50
1,230.73
600.00
630.73
187.40
100.00
87.40
201.85
300.00
98.15
75.00
75.00
2,576.05
2,515.00
61.05
493.96
250.00
243.96
35.00
50.00
15.00
822.52
350.00
472.52
501.06
275.00
226.06
30.00
30.00
529.37
100.00
429.37
1.16
75.00
73.84
276.13
300.00
23.87
2,689.20
1,430.00
1,259.20
41
Schedule "l- h "(Cont. )
CITY OF SALINA, KANSAS
GENERAL OPERATING FUND
DETAIL OF EXPENDITURES - ENGINEERING
January 1, 1960 to December 31, 1960, Inclusive
Sundry Expenditures
Organization Dues
Capital Outlay
Furniture & Office Equipment
Trucks
Total Capital Outlay
Total Expenditures
Amount of
Actual Over
Actual Budget Budget
10.00 25.00
699.66 500.00
895.00
1,594.66 500.00
53, 173.91 45, 170.00
199.66
895.00.
1,094.66
8,003.91
Am ount of
Actual Under
Budget
15.00
42
Schedule " 1 - i"
CITY OF SALINA, KANSAS
•
GENERAL OPERATING FUND
DETAIL OF EXPENDITURES - FIRE DEPARTMENT
January
1, 1960 to December 31, 1960, Inclusive
Amount of
Amount of
Actual Over
Actual Under
Actual
Budget Budget
Budget
Personal Services
Salaries - Officials &
Dept. Heads
7,200.00
6,600.00 600.00
Salaries Regular
;• Employees
200, 879. 35
203, 000.00
2, 120.65
Medical Services
19.50
19.50
Total Personal Services
208, 098.85
209, 600.00
1,501.15
Contractual Services
Auto Use Allowance
600.00
600.00
Telephone & Telegraph
1, 096. 14
1,100.00
3.86
Traveling Expenses
276.98
250.00 26.98
Postage
2.04
50.00
47.96
Printing Office Forms
35.00
35.00
Building Insurance
Motor Vehicle Insurance
367.71
715.00
347.29
Social Security
308.55
200.00 108.55
Gas Service
1,163.49
1,400.00
236.51
• Electricity
530.60
700.00
169.40
Water
256.10
400.00
143.90
• Building Repairs
24.85
350.00
325.15
Furniture & Equip. Repairs 32.00
125.00
93.00
Machinery & Equip. Repairs 62.77
150.00
87.23
Motor Vehicle Repairs
13.00
175.00
162.00
• Radio Equipment Repairs
50.00
50.00
Fire Hydrant Rental
651.00
825.00
174.00
Laundry & Towel Service
295.66
225.00 70.66
Total Contractual Services
50680.89
7,350.00
1,669.11
Materials & Supplies
Tools
46.16
300.00
253.84
Office Forms
217.69
350.00
132.31
Books & Periodicals
48.90
100.00
51.10
Chemicals, Drugs, Etc.
42.37
400.00
357.63
' Janitor & Toilet Supplies
928.16
500.00 428.16
Motor Vehicle Fuel, Etc.
144.15
700.00
555.85
Seeds, Plants & Trees
10.25
200.00
189.75
Wearing Apparrell
5,134.21
5,400.00
265.79
Electrical Supplies
99.58
300.00
200.42
Other
518.05
500.00 18.05
ir
•i
43
Schedule" 1 - i "(Cont. )
Amount of
Actual Over
Actual Budget Budget
Materials & Supplies (Cont.)
Machinery & Equip. (Parts)
251.94
Motor Vehicle Parts
371.72
Motor Vehicle Tires
80.00
Paint & Painting Materials
198.20
Photographic Supplies
44.97
Radio Parts
Welding Supplies
592.23
Other
52.43
Total Materials & Supplies
8,781.01
Sundry Expenditures
Organization Dues
20.00
Capital Outlay
Fire Fighting Equipment
1,100.82
Furniture & Fixtures
386.30
Radio Equipment
566.25
Automobiles, Etc.
2,115.00
Total Capital Outlay 4, 168.37
Total Expenditures 226, 749. 12
475.00
700.00
450.00
300.00
200.00
50.00
400.00
600.00
11, 925.00
30.00
228, 905.00
192.23
1,100.82
386.30
566.25
2,115.00
4, 168.37
Amount of
Actual Under
Budget
223.06
328.28
370.00
101.80
155.03
50.00
547.57
3,143.99
10.00
2, 155.88
.44
Schedule "1-3"
CITY OF SALINA, KANSAS
GENERAL OPERATING FUND
DETAIL OF EXPENDITURES - INSPECTION
January 1, 1960 to December 31, 1960, Inclusive
Personal Services
Salaries Regular Emp.
Professional
Total Personal Services
Contractual Services
Auto Use Allowance
Traveling Expenses
Postage
Printing Office Forms
Surety Bonds
Social Security
Repairs to Furniture
Telephone & Telegraph
Total Contractual Services
Materials & Supplies
Office Supplies
Books & Periodicals
Electrical Supplies
Total Materials & Supplies
Sundry Expenditures
Organization Dues
Capital Outlay
Furniture
Total Expenditures
20.00 25.00 5.00
200.00 200.00
16, 372.42 16, 670.00
297.58
Amount of
Amount of
Actual Over
Actual Under
Actual
Budget Budget
Budget
13, 980.00
13, 600.00
380.00
3.00
300.00
297.00
13, 983.00
13, 900.00
83.00
1,272.75
1,265.00
7.75
59.87
100.00
40.13
100.00
100.00
78.50
400.00
321.50
5.00
5.00
392.74
300.00
92.74
100.00
100.00
359.98
359.98
2,168.84
2,270.00
101.16
170.79
100.00
70.79
29.79
75.00
45.21
100.00
100.00
200.58
275.00
74.42
20.00 25.00 5.00
200.00 200.00
16, 372.42 16, 670.00
297.58
•
5
Schedule" 1 -k'
CITY OF SALINA, KANSAS
GENERAL OPERATING FUND
' DETAIL OF EXPENDITURES - PARK DEPARTMENT
January
1, 1960 to December 31, 1960,
Inclusive
Am ount of
Am ount of
Actual Over
Actual Under
Actual
Budget
Budget
Budget
Personal Services
Salaries - Officials &
:• Dept. Heads
7,200.00
6,600.00
600.00
Salaries Regular
Employees
15, 500.75
20, 000.00
4,499.25
Salaries - from other
Depts.
500.00
500.00
Salaries - Part Time
Employees
14, 804.05
12, 500.00
2,304.05
Total Personal Services
37, 504.80
39, 600.00
2,095.20
Contractual Services
Auto Use Allowance
60.00
60.00
Telephone & Telegraph
298.79
200.00
98.79
. Traveling Expenses
100.00
100.00
Printing Office Forms
25.00
25.00
Motor Vehicle Insurance
141.11
200.00
58.89
. Social Security
1,053.15
800.00
253.15
Gas
193.96
200.00
6.04
' Electricity
465.30
300.00
165.30
Building Repairs
245.08
4,000.00
3,754.92
Machinery & Equip. Repairs 313.90
400.00
86.10
Motor Vehicle & Tire Repairs 73.81
200.00
126.19
Building Insurance
199.00
199.00
Total Contractual Services 2,984.10
6,485.00
3,500.90
Materials & Supplies
Tools
13.96
100.00
86.04
• Books & Periodicals
18,85
25.00
6.15
Chemicals, Drugs, Etc.
46.05
100.00
53.95
Janitor & Toilet Supplies
100.01
100.00
6.01
- Motor Vehicle Fuel, Etc.
662.97
700.00
37.03
Motor Vehicle License Tags 60.00
60.00
Recreational Supplies
135.84
150.00
14.16
Blue Jay Park
1,272.46
600.00
672.46
Seeds, Plants & Trees
220.81
500.00
279.19
t
46
Schedule "l- k "(Cont. )
Amount of Amount of
Actual Over Actual Under
Actual Budget Budget Budget
Materials & Supplies (Cont.)
Other
138.48
Electrical
56.43
Lumber, Etc.
438.76
Machinery & Equip. Parts
655.65
Motor Vehicle & Tire Parts
126.84
Paint, Etc.
1, 162.75
Cement
214.70
Sand, Gravel & Chat
99.30
Total Materials & Supplies
5,429.86
Sundry Expenditures
Organization Dues
Capital Outlay
Mowers
275.00
Recreational Equipment
106.41
Trucks
Landscape Improvement
50.00
Buildings
Total Capital Outlay
431.41
Total Expenditures
46, 350. 17
350.00
100.00
350.00
500.00
350.00
300.00
100.00
4,385.00
25.00
400.00
1,000.00
1,500.00
2,000.00
500.00
5,400.00
55, 895.00
88.76
155.65
862.75
214.70
1,044.86
211.52
43.57
223. 16
.70
25.00
125.00
893.59
1,500.00
1,950.00
500.00
4,968.59
9,544.83
r
Schedule "1-j j,7
CITY OF SALINA, KANSAS
GENERAL OPERATING FUND
DETAIL OF EXPENDITURES - POLICE DEPARTMENT
January 1, 1960 to December 31, 1960, Inclusive
Amount of Amount of
Actual Over Actual Under
Actual Budget Budget Budget
Personal Services
1, 265.77
1,800.00
Salaries Officials &
Telephone & Telegraph
2, 945. 15
2,000.00
Dept. Heads
7,200.00
6,600.00
600.00
Salaries Regular
1,091.35
Postage
Employees
178, 674.40
142, 750.00
35, 924.40
Salaries Part Time
2,500.85
2,750.00
Employees
17, 551.25
17, 000.00
551. 25
Medical
654.40
500.00
154.40
Professional
199.85
199.85
Total Personal Services 204, 279. 90 166, 850.00 37, 429. 90
Contractual Services
Auto Use Allowance
1, 265.77
1,800.00
534.23
Telephone & Telegraph
2, 945. 15
2,000.00
945.15
Traveling Expenses
408.65
1,500.00
1,091.35
Postage
832.63
500.00
332.63
Feeding Prisoners
2,500.85
2,750.00
249.15
Blue Prints & Photography
100.00
100.00
Printing Office Forms
690.70
500.00
190.70
Legal Adverti sing
75.00
75.00
Motor Vehicle Insurance
495.66
500.00
4.34
Surety Bonds
10.00
15.00
5.00
Social Security
1, 136.29
650.00
486.29
Gas
62.03
100.00
37.97
Electricity
826.04
600.00
226.04
Building Repairs
1,491.04
800.00
691.04
Furniture & Equip.
Repairs
175.55
150.00
25.55
Machinery & Equip.
Repairs
706.55
200.00
506.55
Motor Vehicle & Tire
Repairs
11, 050. 74
7,300.00
3,750.74
Motor Vehicle Wash & Lub.
53.75
300.00
246.25
Laundry & Towel Service
19.42
50.00
30.58
Insurance - Building
50.00
50.00
Total Contractual Services 24, 670. 82 19, 940.00 4,730.82
Materials & Supplies
Tools 42.20 100.00 57.80
Office Supplies 3,250.98 2,500.00 750.98
Books & Periodicals 329. 31 350.00 20.69
48
Schedule "1- 1 "(Cont. )
Amount of
Amount of
Actual Over
Actual Under
Actual
Budget
Budget
Budget
Materials & Supplies (Cont.)
Animal Food
227.48
250.00
22.52
Janitor & Toilet Supply
389.87
200.00
189.87
Motor Vehicle Fuel & Oil
11, 002. 27
9,500.00
1,502.27
Motor Vehicle License Tags
103. 20
150.00
46.80
Wearing Apparel
4,694.66
4,500.00
194.66
Other
370.75
500.00
129.25
Electrical Parts
507.63
100.00
407.63
Machinery & Equip. Parts
37.34
100.00
62.66
Motor Vehicle Parts
138.89
300.00
161.11
Motor Vehicle Tires
1,735.30
1,200.00
535.30
Paint
145.14
200.00
54.86
Photographic Supplies
840.29
600.00
240.29
Radio Parts
100.00
100.00
Lumber
335.11
335.11
Total Materials & Supplies 24, 162. 96
20, 725.00
3,437.96
Sundry Expenditures
Organization Dues
205.00
200.00
5.00
Capital Outlay
Automobiles & Motorcycles
1, 554. 74
6,000.00
4,445.26
• Furniture & Fixtures
619.87
1,500.00
880.13
Radio Equipment
300.00
300.00
Total Capital Outlay
2,174.61
7, 800.00
5,625.39
Total Expenditures 255, 493.29
215, 515.00
39,978. 29
49
Schedule "1 -m"
CITY OF SALINA, KANSAS
GENERAL OPERATING FUND
DETAIL OF EXPENDITURES - STREET DEPARTMENT
January 1, 1960 to December 31, 1960, Inclusive
Amount of
Amount of
Actual Over
Actual Under
Actual
Budget
Budget
Budget
Personal Services
Salaries Regular
Employees
69, 289.90
60, 000.00
9,289.90
Salaries Part Time
Employees
500.00
500.00
Medical
714.25
500.00
214.25
Total Personal Services
70,004. 15
61, 000.00
9,004. 15
Contractual Services
Telephone & Telegraph
201.58
150.00
51.58
Printing Office Forms
100.00
100.00
Motor Vehicle Insurance
459.40
900.00
440.60
Social Security
2, 369.92
1,500.00
869.92
Gas Service
500.52
500.00
.52
Electricity
62.76
75.00
12.24
Water
249. 10
150.00
99. 10
Building Repair
5.00
100.00
95.00
Furniture & Office Equip.
Repairs
143.35
50.00
93.35
Machinery & Equipment
Repair
291.98
1,000.00
708.02
Motor Vehicle & Tire
Repairs
909.44
325.00
584.44
Sewer Repairs
22.50
100.00
77.50
Street, Sidewalk &
Bridge Repair
167.80
200.00
32.20
Machinery Rent
1,771.00
300.00
1,471.00
Motor Vehicles Rent
50.00
50.00
Total Contractual Service
M
7, 154.35
5,500.00
1,654.35
Materials & Supplies
Tools
77.76
300.00
222.24
Office Supplies
50.00
50.00
Janitor & Toilet Supplies
696.24
200.00
496.24
Motor Vehicle Gas & Oil
7, 264. 85
6,000.00
1,264.85
Motor Vehicle License Tags 360.00
400.00
40.00
Other
776.46
700.00
76.46
50
Schedule "1- m "(Cont. )
J
Amount of
Amount of
Actual Over
Actual Under
Actual
Budget
Budget
Budget
Materials & Supplies (Cont.)
Cement
1,228.94
500.00
728.94
Electrical Parts
150.95
50.00
100.95
Hardware
138.42
50.00
88.42
Lumber
311.00
300.00
11.00
Machinery Parts
4,259.67
1,500.00
2, 759.67
Metals
83.16
500.00
416.84
Motor Vehicle Parts
1,832.62
1,000.00
832.62
Motor Vehicle Tires
1,281.98
1,250.00
31.98
Paint
44.89
100.00
55.11
Sand, Gravel, Etc.
2,862.76
1,500.00
1,362.76
Sewer Pipe & Tile
27.36
50.00
22.64
Sweeper Parts
1,546.51
2,000.00
453.49
Welding Materials
169.94
200.00
30.06
Total Materials &
Supplies
24, 952.44
18, 650.00
6,302.44
• Capital Outlay
Garage Equipment
90.88
700.00
609.12
Street Equipment
1,638.59
825.00
813.59
Street & Sidewalk
Improvement
1,142.56
1,142.56
• Total Capital Outlay
2,872.03
1,525.00
1,347.03
Total Expenditures
104, 982.97
86, 675.00
18, 307.97
J
51
'
Schedule "1 -n"
CITY OF
SALINA, KANSAS
r
GENERAL OPERATING FUND
• DETAIL OF EXPENDITURES - GARBAGE DEPARTMENT
January 1, 1960 to December 31, 1960 , Inclusive
Amount of
Amount of
Actual Over
Actual Under
Actual
Budget Budget
Budget
Personal Services
Salaries Regular
Employees
125, 200.00
125, 200.00
Medical
500.00
500.00
Total Personal Services
125, 700.00
125, 700. 00
Contractual Services
Telephone & Telegraph
200.00
200.00
Motor Vehicle Insurance
550.00
550.00
Social Security
2,750.00
2,750.00
Machinery Repairs
100.00
100.00
Motor Vehicle Repairs
300.00
300.00
Motor Vehicle Tire Repairs
500.00
500.00
Printing Office Forms
50.00
50.00
Total Contractual Services
4,450.00
4,450.00
• Materials & Supplies
Tools
100.00
100.00
Office Supplies
50.00
50.00
Motor Vehicle Fuel &
Antifreeze
6,500.00
6,500.00
Motor Vehicle License Tags
500.00
500.00
Other
50.00
50.00
Machinery Parts
650.00
650.00
Motor Vehicle Tires & Parts
2,000.00
2,000.00
Total Materials &
Supplies
9,850.00
9,850.00
Sundry
Transfer Expenses to
Other Funds 77, 946.96
77, 946. 96
Total Expenditures 77, 946.96
140, 000.00
62, 053.04
52
Schedule "1 -o"
CITY OF SALINA, KANSAS
GENERAL OPERATING FUND
DETAIL OF EXPENDITURES - WASTE DISPOSAL
January 1, 1960 to December 31, 1960, Inclusive
Amount of
Amount of
Actual Over
Actual Under
Actual
Budget
Budget
Budget
Personal Services
Salaries Regular
Employees
11, 629.80
9,600.00
2,029.80
Other Professional
6,734.20
6, 734. 20
Total Personal Services
18, 364. 00
9,600.00
8,764.00
Contractual Services
Equipment Insurance
50.00
50.00
Social Security
334.76
200.00
134.76
Equipment Repairs
1,664.96
250.00
1, 414.96
Total Contractual
• Services
1,999.72
500.00
1,499.72
• Materials Supplies
. Motor Vehicle Fuel
1,074.52
500.00
574.52
Machinery & Equip.
u Parts
1,603.01
1, 350.00
253.01
Sand, Rock, Etc.
128.05
200.00
71.95
Other
197.08
197.08
Total Materials &
Supplies
3,002.66
2,050.00
952.66
Total Expenditures
23, 366. 38
12, 150.00
11, 216.38
Schedule 1 -p 53
CITY OF SALINA,
KANSAS
GENERAL
OPERATING FUND
DETAIL OF EXPENDITURES - SEWAGE DISPOSAL
. January 1,
1960 to December 31, 1960, Inclusive
Amount of
Amount of
Actual Over
Actual Under
_ Personal Services
Actual
Budget
Budget
Budget
Salaries Regular
' Employees
34, 370.00
26, 500.00
7,870.00
Salaries Part Time
Employees
300.00
300.00
Professional
23.00
23.00
Total Personal Services
34, 393.00
26, 800.00
7,593.00
Contractual Services
Auto Use Allowance
317.84
600.00
282. 16
• _ Telephone & Telegraph
315.61
375.00
59.39
Printing Office Forms
50.00
50.00
Building Insurance
255.25
255.25
Motor Vehicle Insurance
81.48
75.00
6.48
Social Security
1,031.22
600.00
431.22
Gas
2,318.24
100.00
2,218.24
Electricity
10, 697.87
11, 000.00
302.13
Traveling
48.95
48.95
Building Repairs
2,825.71
400.00
2,425.71
Motor Vehicle & Tire
Repairs
26.04
125.00
98.96
Waste Collection &
Disposal
445.00
450.00
5.00
Machinery & Equip.
Repairs
4,944.42
650.00
4,294.42
• Total Contractual
Services
23, 307.63
14, 425.00
8,882.63
Materials & Supplies
• Tools
123.52
150.00
26.48
Office Supplies, Etc.
63.24
15.00
48.24
Chemical, Drugs, Etc.
7,063.15
200.00
6,863.15
Janitor & Toilet Supplies
731.03
25.00
706.03
Motor Vehicle Fuel
714.57
450.00
264.57
Motor Vehicle License Tag 60.00
30.00
30.00
Electrical Parts
65.51
100.00
34.49
Machinery & Equip. Parts
3,319.86
1,250.00
2,069.86
Motor Vehicle Parts &
Tires
139.77
300.00
160.23
Lumber
263.36
263.36
Paint
433.68
150.00
283.68
Sand, Rock, Etc.
38.15
50.00
11.85
Total Materials & Supplies
13, 015. 84
2,720.00
10, 295.84
Capital Outlay
' Furniture & Fixtures
1,253.92
1,253.92
Total Expenditures
71, 970.39
43, 945. 00
28, 025. 39
54
Schedule "1 -q"
CITY OF SALINA, KANSAS
GENERAL OPERATING FUND
DETAIL OF EXPENDITURES - STREET LIGHTING
January 1, 1960 to December 31, 1960, Inclusive
Amount of Amount of
Actual Over Actual Under
Actual Budget Budget Budget
Contractual Services
Electricity 44, 344.55 46, 000.00 1,655.45
Sundry
Charges to Accounts
Receivable 750.00 750.00
Total Expenditures 44, 344.55 46, 750.00 2,405.45
y
55
Schedule "r"
.�
CITY OF SALINA, KANSAS
GENERAL OPERATING FUND
DETAIL OF EXPENDITURES - TRAFFIC AND PARKING
January 1,
1960 to December 31,
1960, Inclusive
Amount of
Amount of
Actual Over
Actual Under
Personal Services
Actual
Budget
Budget
Budget
Salaries Regular
Employees
25, 260.90
28, 500.00
3,239. 10
Salaries - Other Dept's.
Employees
5,000.00
5,000.00
Professional
3, 168. 13
2,500.00
668.13
r
Total Personal Services
28, 429.03
36, 000.00
7,570. 97
f Contractual Services
Auto Use Allowance
372.00
425.00
53.00
Traveling Expenses
125.00
125.00
Printing Office Forms
25.00
25.00
Social Security
758.24
400.00
358. 24
Electricity
3,096.42
3,000.00
96.42
Machinery & Equipment
Repair
181.07
500.00
318.93
Radio Equipment Repair
100.00
100.00
Traffic Light Repairs
550.36
100.00
450.36
Total Contractual Services
4,958.09
4,675.00
283.09
Materials & Supplies
Tools
53.80
53.80
Si gns
1,334.25
500.00
834.25
• Electrical Traffic Light
Parts
4, 169. 10
1,200.00
2,969. 10
Motor Vehicle Parts &
Tires
50.00
50.00
Paint
3,093. 95
1,000.00
2,093.95
Radio Parts
116.52
400.00
283.48
Parking Meter Parts
555. 73
600.00
44.27
Other Repairs
149.39
100.00
49.39
Lumber
53.05
53.05
Total Material & Supplies
9, 525. 79
3, 850. 00
5,675.79
Capital Outlay
Land & Buildings
Motorcycles
1,000.00
1,000.00
Signs
3,085.99
1,500.00
1, 585. 99
Traffic Control Equipment
387. 75
5,000.00
4,612.25
Total Capital Outlay
3,473.74
7$500.00
4,026. 26
56
Schedule "1_s"
CI TY OF SALINA, KANSAS
GENERAL OPERATING FUND
DETAIL OF EXPENDITURES - SWIMMING POOLS
` January 1, 1960 to December 31, 1960, Inclusive
Amount of
Actual Over
Actual Budget Budget
:i
z
Personal Services
Salaries Regular
Employees 9,505.04 9,500.00
Salaries - Other
Departments 500.00
Total Personal Services 9,505.04 10, 000.00
Contractual Services
'i. elepnone & Telegraph
15.87
Traveling Expenses
Printing & Binding
Social Security
285.49
Gas Service
21.46
Electricity
639.10
Building Repairs
544.30
Machinery & Equipment
Repairs
402. 12
Laundry & Towel Service
4.80
Total Contractual Services 1,
913. 14
Materials & Supplies
Tools
15.50
Office Supplies
54.43
Chemicals, Drugs, Etc.
124.39
Janitor & Toilet Supplies
56.98
Recreational Supplies
44.60
Electrical Parts
14.30
Machinery & Equip. Parts
198.65
Paint
45.09
Cement
155.53
Total Materials &
Supplies
709.47
Sundry Expenditures
Sales & Admission Tax
231.82
Capital Outlay
Equipment
61.45
Total Expenditures 12, 420.92
25.00
75.00
50.00
250.00
50.00
600.00
400.00
200.00
100.00
1,750.00
25.00
50.00
400.00
50.00
50.00
50.00
50.00
300.00
975.00
575.00
300.00
13, 600.00
5.04
35.49
39. 10
144.30
202. 12
163.14
4.43
6.98
148.65
155.53
Amount of
Actual Under
Budget
500.00
494.96
9.13
75.00
50.00
28.54
95.20
9.50
275.61
5.40
35.70
254.91
265.53
343.18
238.55
1,179.08
-57
Schedule "1 -t"
CITY OF SALINA, KANSAS
GENERAL OPERATING FUND
DETAIL OF EXPENDITURES - AIRPORT
January 1, 1960 to December 31, 1960, Inclusive
Capital Outlay
Landscape Improvement
Total Expenditures
Amount of
Actual Over
Actual Budget Budget
16, 500.00 20, 000.00
16, 500. 00 20, 000.00
Amount of
Actual Under
Budget
3,500.00
3,500.00
58
Schedule "2"
CITY OF SALINA, KANSAS
MEMORIAL HALL FUND
STATEMENT OF RECEIPTS, DISBURSEMENTS AND BALANCES
AND COMPARISON WITH THE 1959 BUDGET
January 1, 1960 to December 31, 1960, Inclusive
Amount of Amount of
Actual Over Actual Under
Actual Budget Budget Budget
Balance January 1, 1960
16, 951.86
3,408. 13
13, 543.73
Receipts
t Ad Valorem Taxes
5,243.09
5, 120.37
122.72
Sales Tax
846.50
846.50
Office Space Rentals
985.00
500.00
485.00
.• Auditorium Rentals
1,660.00
2,000.00
340.00
Concessions
141.40
200.00
58.60
Furniture Rental
41.75
500.00
458.25
Public Address &
Timekeeper
295.00
600.00
305.00
Total Receipts
9,212.74
9,766.87
554. 13
Total Accountability
26, 164.60
13, 175.00
12, 989.60
Disbursements
Personal Services
Salaries Regular
Employees
4, 193.40
4,700.00
506.60
Salaries Part Time
' Employees
500.00
500.00
• Professional
100.00
100.00
Total Personal Ser-
vices
4, 193.40
5,300.00
1, 106.60
Contractual Services
Telephone & Telegraph
156.28
200.00
43.72
Building Insurance
Social Security
125.84
150.00
24.16
Printing Office Forms
Gas
1,443.28
1,500.00
56.72
Electricity
270.96
450.00
179.04
Water
209.50
275.00
65.50
Building Repairs
579. 15
3,200.00
2,620.85
Furniture & Equip.
Repairs
15.53
500.00
484.47
Machinery Repairs
73.20
73.20
Total Contractual
Services
2,873.74
6.275.00
q an 1 99
59
.
Schedule "2"(Cont. )
Amount of
Amount of
Actual Over
Actual Under
Actual
Budget
Budget
Budget
Materials & Supplies
Tools
13.43
50.00
36.57
Janitor & Toilet Supplies
15.60
200.00
184.40
Seeds, Plants, Etc.
50.00
50.00
Electrical Parts
100.00
100.00
Hardware
3.84
25.00
21.16
Paint
76.28
75.00
1.28
' Total Material & Supplies
109.15
500.00
390.85
Sundry Expenditures
Public Address System
262.00
600.00
338.00
Capital Outlay
Furniture & Fixtures
152. 36
500.00
347.64
Total Disbursements
7,590.65
13, 175.00
5,584.35
Balance December 31, 1960
18, 573. 95
18, 573.95
Liabilities - 1 -1 -60
` Paid 1960
252.18
+ Cash Balance Dec. 31, 1960
18, 321. 77
60
Schedule 'T'
CITY OF SALINA, KANSAS
GENERAL AND SPECIAL IMPROVEMENT FUND
STATEMENT OF RECEIPTS, DISBURSEMENTS AND BALANCES
AND COMPARISON WITH 1960 BUDGET
January 1, 1960 to December 31, 1960, Inclusive
Balance January 1, 1960
Receipts
Tangible Taxes
Total Accountability
Disbursements
Amount of
Actual Over
Actual Budget Budget
1,263.57 37.08 1,226.49
46, 105.54 44, 962. 92 1,142.62
47,369. 11 45, 000.00 2, 369. 11
Street Surfacing 45, 000. 00 45, 000.00
Balance December 31, 1960 2,369.11 2,369.11
Amount of
Actual Under
Budget
61
Schedule 'T'
CITY OF SALINA, KANSAS
GENERAL IMPROVEMENT FUND
STATEMENT OF RECEIPTS, DISBURSEMENTS AND BALANCES
AND COMPARISON WITH 1960 BUDGET
January 1, 1960. to December 31, 1960, Inclusive
Amount of
Amount of
Actual Over
Actual Under
Actual
Budget
Budget
Budget
�- Balance January 1, 1960
3, 215. 96
461.94
2,754.02
Receipts
i Tangible Taxes
45, 612. 95
44, 617.00
995.95
Sales Tax
3,671.06
3,671.06
Weed Cutting
385. 16
250.00
135.16
Total Receipts
49,669. 17
48, 538.06
1, 131.11
Total Accountability
52,885 13
49, 000.00
3,885. 13
Disbursements
Personal Services
Salaries Regular
Employees
5,308.80
4,000.00
1,308.80
Salaries from other
. Departments
37, 084. 70
28, 000.00
9$084.70
Salaries Part Time
Employees
1,000.00
1,000.00
Total Personal Services
42, 393. 50
33, 000.00
9,393.50
Contractual Services
Social Security
986.51
700.00
286.51
Building Repairs
2,500.00
2,500.00
Machinery & Equipment
Repairs
79.50
3,000.00
2,920.50
Motor Vehicle & Tire
Repairs
700.00
700.00
Sewer Repairs
100.19
300.00
199.81
Street, Sidewalk &
' Bridge Repairs
692.27
2,000.00
1, 307.73
Machinery Rent
433.00
500.00
67.00
Total Contractual Services
2,291.47
9,700.00
7,408.53
Materials & Supplies
Tools
100.00
100.00
Motor Vehicle Fuel
175.20
500.00
324.80
Budget
200.00
500.00
200.00
1,000.00
1,000.00
200.00
200.00
150.00
1,200.00
6,200.00
100.00
49, 000.00
62
Schedule "4 "(Cont. )
Amount of
Actual Over
Budget
922.71
1,220.88
3,997.60
Amount of
Actual Under
Budget
200.00
383.88
200.00
856.08
994. 13
200.00
200.00
150.00
2,003.44
94.00
112.47
Actual
Materials & Supplies (Cont.)
Brick & Masonry
Cement
116.12
Hardware
Lumber
143.92
Machinery & Equip.
Parts
5.87
Metals
Motor Vehicle Tires
Paint
Sand, Gravel, Etc.
2,122.71
Other Repairs
1,470.88
Total Materials &
Supplies
4,196.56
Sundry Expenditures
Refunds
6.00
Total Disbursements
48, 887.53
Balance December 31,
1960
3,997.60
Liabilities 1-1-60
Paid 1960
1,000.00
Cash Balance 12 -31 -60
2,997.60
Budget
200.00
500.00
200.00
1,000.00
1,000.00
200.00
200.00
150.00
1,200.00
6,200.00
100.00
49, 000.00
62
Schedule "4 "(Cont. )
Amount of
Actual Over
Budget
922.71
1,220.88
3,997.60
Amount of
Actual Under
Budget
200.00
383.88
200.00
856.08
994. 13
200.00
200.00
150.00
2,003.44
94.00
112.47
63
Schedule "5"
`
CITY OF
SALINA, .KANSAS
CEMETERY FUND
STATEMENT OF RECEIPTS, DISBURSEMENTS AND BALANCES
R AND COMPARISON WITH 1960 BUDGET
- January
1, 1960 to
December 31, 1960 , Inclusive
Amount of
Amount of
Actual Over
Actual Under
Actual
Budget
Budget
Budget
Balance Janaury 1, 1960
6, 534.44
3,405. 77
3, 128.67
Receipts
Tangible Taxes
3,087.84
2,953.55
134.29
= Sales Tax
745.68
745.68
Burial & Removal Fees
5,950.00
5,300.00
650.00
Grave Marker Permits
71.00
50.00
21.00
' Interest
862.50
675.00
187.50
Title Transfer Fees
10.00
10.00
Upkeep Services
108.00
125.00
17.00
Sale of Lots
2,720.00
800.00
1$920.00
Sale of Grave Space
190.00
100.00
90.00
Reimbursements
10.23
10.23
Total Receipts
13, 755.25
10, 759.23
2,996.02
Total Accountability
20, 289.69
14, 165.00
6, 124.69
Disbursements
' Personal Services
- Salaries Regular
Employees
11, 845.80
11, 000. 00
845.80
Salaries Other
Departments
500.00
500.00
Salaries Part Time
Employees
11.60
600.00
588.40
Total Personal Services
11, 857.40
12, 100.00
242.60
Contractual Services
Telephone & Telegraph
155. 97
175.00
19.03
Printing Office Forms
25.00
25.00
Legal Printing
25.00
25.00
Motor Vehicle Insurance 20.97
50.00
29.03
Social Security
355.56
300.00
55.56
Water
92.40
100.00
7.60
Building Repairs
222.72
100.00
122.72
Machinery & Equip.
Repairs
58.63
100.00
41.37
Motor Vehicle & Tire
Repairs
11.99
75.00
63.01
Building Insurance
95.85
95.85
64
Schedule "5 "(Cont. )
Amount of
Amount of
Actual Over
Actual Under
Actual
Budget
Budget
Budget
Materials & Supplies
Tools
50.00
50.00
Fuel & Lubricants
25.00
25.00
Motor Vehicle Fuel
103.83
175.00
71.17
Motor Vehicle License Tag 15.00
15.00
Seeds, Plants, Etc.
25.00
25.00
Machinery & Equip.
Parts
92.48
75.00
17.48
Motor Vehicle Parts
& Tires
5.56
150.00
144.44
Paint
50.79
50.00
.79
Sand, Gravel, Etc.
621.91
50.00
571.91
Total Materials & Supplies
889.57
615.00
274.57
Sundry Expenditures
Refunds
290.00
290.00
Capital Outlay
' Machinery & Equipment
100.00
300.00
200.00
Landscape & Improve-
ments
200.00
200.00
Total Capital Outlay
100.00
500.00
400.00
Total Disbursements
14, 151.06
14, 165.00
13.94
Balance December 31,
1960
6,138.63
6,138.63
65
Schedule "6"
CITY OF SALINA, KANSAS
a
CIVIL DEFENSE FUND VOICE WARNING SYSTEM
STATEMENT OF RECEIPTS, DISBURSEMENTS AND BALANCES
January
1, 1960 to December 31, 1960,
Inclusive
Civil
Voice
Defense
Warning
Totals
Balance January 1, 1960
9, 589.51
9,589.51
Receipts
Matching Funds from
State 770.08
770.08
Saline County
5,000.00
5,000.00
Ad Valorem Tax
12, 256.52
12, 256.52
Miscellaneous
10.00
10.00
Total Receipts
5,780.08
18, 036.60
Total Accountability
15, 369.59
12, 256.52
27,626. 11
Disbursements
13, 181.64
12,212. 50
25,394. 14
Balances December 31, 1960 2,188.95
44.02
2,231.97
Mi
6.6
Schedule "7"
CITY OF SALINA, KANSAS
PUBLIC HEALTH FUND
STATEMENT OF RECEIPTS,
DISBURSEMENTS AND BALANCES
AND COMPARISON WITH 1960 BUDGET
January
1, 1960 to December 31, 1960, Inclusive
Amount of
Amount of
Actual Over
Actual Under
Actual
Budget Budget
Budget'
Balance January 1, 1960
655. 14
161.76 493.38
Receipts
Ad Valorem Taxes
16, 296.92
15, 919.31 377.61
Sales Tax
1,354.92
1,354.92
Miscellaneous
20, 085.51
20, 085.51
Total Receipts
17, 651.84
37, 359. 74
19, 707. 90
Total Accountability
18, 306.98
37, 521.50
19, 214. 52
Disbursements
To Public Health Board
17, 435.99
17, 435.99
To County & Others
n0, 085. 51
20, 085. 51
+ Total Disbursements
17, 435.99
37, 521.50
20, 085.51
Balance December 31, 1960
870.99
870.99
Mi
67
Schedule "8"
CITY OF SALINA, KANSAS
BAND FUND
STATEMENT OF RECEIPTS, DISBURSEMENTS AND BALANCES
AND COMPARISON WITH 1960 BUDGET
January 1, 1960 to December 31, 1960, Inclusive
I
Amount of Amount of
Actual Over Actual Under
'
Actual
Budget
Budget Budget
Balance Janaury 1, 1960
197.58
37.89
159.69
Receipts
Tangible Taxes
9,345.99
9,118.63
227.36
Sales Tax
803.48
803.48
Total Receipts
10, 149.47
9,922.11
227. 36
Total Accountability
10, 347.05
9,960.00
387.05
" Disbursements
- Appropriation to Band
9,960.00
9,960.00
- Balance December 31, 1960
387.05
387.05
I
68
Schedule " 9 "
'CITY OF SALINA, KANSAS
FLOOD CONTROL WORKS AND DIKES
STATEMENT OF RECEIPTS, DISBURSEMENTS AND BALANCES
January 1, 1960 to December 31, 1960, Inclusive
Amount of Amount of
Actual Over Actual Under
Budget Budget Budget
6,261.33
10, 000.00 228.24
10, 899. 94 228.24
10, 899. 94 6,489.57
945.42
10, 899. 94 2,899.94
10, 899. 94 1,954.52
8,444.09
Actual
Balance January 1, 1960
6, 261.33
Receipts
Ad Valorem Tax
10, 228. 24
Sales Tax
899.94
Total Receipts
11, 128. 18
Total Accountability
17, 389.51
Disbursements
Materials & Supplies
Sand, Gravel, Rock
& Chat
945.42
Machinery & Equip.
8,000.00
Total Disbursements
8,945.42
Balance December 31, 1960
8,444.09
Liabilities December 31, 1960
8,000.00
Cash Balance 12 -31 -60
16, 444.09
Amount of Amount of
Actual Over Actual Under
Budget Budget Budget
6,261.33
10, 000.00 228.24
10, 899. 94 228.24
10, 899. 94 6,489.57
945.42
10, 899. 94 2,899.94
10, 899. 94 1,954.52
8,444.09
Balance December 31, 1960 100.45 100.45
69
Schedule "10"
CITY OF
SALINA, KANSAS
NOXIOUS WEED FUND
STATEMENT OF RECEIPTS, DISBURSEMENTS AND BALANCES
AND COMPARISON WITH 1960 BUDGET
January
1, 1960 to December 31,
1960, Inclusive
Amount of
Amount of
Actual Over
Actual Under
Actual
Budget
Budget
Budget
Balance Janaury 1, 1960
92.51
79.99
12.52
Receipts
Tangible Taxes
1,339.96
1,303.55
36.41
Sales Tax
116.46
116.46
Total Receipts
1,456.42
1,420.01
36.41
Total Accountability
1,548.93
1,500.00
48.93
Disbursements
Personal Services
Salaries - Other
Departments
898.60
700.00
198.60
Contractual Services
Social Security
26.96
20.00
6.96
• Machinery & Equipment
Repairs
27.88
180.00
152.12
Chemicals & Drugs
197.46
200.00
2.54
Total Contractual
Services
252.30
400.00
147.70
Materials & Supplies
Machinery & Equip.
Parts
101.53
100.00
1.53
Motor Vehicle Fuel
196.05
300.00
103.95
Total Materials &
-' Supplies
297.58
400.00
102.42
Total Disbursements
1,448.48
1,500.00
51.52
Balance December 31, 1960 100.45 100.45
70
Schedule "11"
CITY
OF SALINA, KANSAS
TRUST
AND AGENCY
FUNDS
STATEMENT OF RECEIPTS, DISBURSEMENTS AND BALANCES
January 1, 1960 to December 31,
1960, Inclusive
Firemen's
Policemen's
Firemen's
Cemetery
Hillcrest
Total
Pension Relief & Pension
Relief
Endowment
Hillcrest Memorial
Memorial Trust
all
Fund
Fund.
Fund
Fund
Endowment Fund.
Fund
Funds
Balances January 1, 1960
14, 945.84
12, 922.68
67, 120.68
2,322.84
1,963.92
665.00
99, 940.96
Receipts
Tangible Taxes
1,500.52
9,470.83
1 , 971.35
Sales Tax
422.38
1,145.47
1,567.85
Employees Contributions & Dues
5, 933.11
4,965.21
562.00
11, 460.32
State Insurance Co. , Tax
10,036. 14
10,036. 14
Matured Investments
2, 350.00
9,000.00
11, 350.00
Insurance Recoveries
205.20
205.20
Perpetual Care Deposits
1,050.00
1,050.00
Sale of Space
33.25
33.25
Refunds
332.50
332.50
Total Receipts
7,856.01
15,581. 51
10, 803. 34
3,400.00
9,033.25
332.50
47, 006.61
Total Accountability
22, 801.85
28,504. 19
77, 924.02
5,722.84
10,997. 17
997.50
146, 947.57
Disbursements
Pensions Paid
10, 020.00
13, 896.00
23, 916.00
Refunds
1,112. 55
171.00
1, 167.80
2,451.35
Medical
1,609.88
1,609.88
Life Insurance
2,576.00
2,576.00
Bond
12.50
12.50
Relief Payments
720.00
720.00
To Endowment Fund
33.25
33. 25
To Clerk of District Court
66.50
66.50
Total Disbursements
11, 132.55
14, 067.00
6,086. 18
99.75
31, 385.48
Cash Balances December 31, 1960
11, 669. 30
14,437. 19
71, 837.84
5,722.84
10, 997. 17
897. 75
115, 562.09
Investments
23, 518.75
11, 650.00
4,833. 10
40, 001.85
Total Fund Balances December 31, 1960
11, 669.30
14,437. 19
95, 356.59
17, 372.84
15, 830.27
897.75
155, 563. 94
71
Schedule "11 -a"
: CITY OF SALINA, KANSAS
FIREMEN'S PENSION FUND
STATEMENTS OF RECEIPTS, DISBURSEMENTS AND BALANCES
AND COMPARISON WITH 1960 BUDGET
January 1, 1960 to December 31, 1960, Inclusive
Balance January 1, 1960
Receipts
Ad Valorem Tax
Sales Tax
Employee Contribution
Total Receipts
Total Accountability
Disbursements
Sundry Expenditures
Pensions -Paid
Refunds
Total Disbursements
Balance December 31, 1960
Actual
14, 945.84
1,500.52
422.38
5,933.11
7,856.01
22, 801.85
10, 020.00
1,112.55
11, 132.55
11, 669. 30
Budget
13, 930. 26
1,417.36
422.38
5,000.00
6,839.74
20, 770.00
10,020. 00
10, 770.00
10, 000.00
Amount of
Actual Over
Budget
1,015.58
83.16
933.11
1,016.27
2,031.85
362.55
362.55
1,669.30
Amount of
Actual Under
Budget
•
72
Schedule "11 -b"
CITY OF SALINA, KANSAS
POLICE PENSION FUND
STATEMENT OF RECEIPTS DISBURSEMENTS AND BALANCES
AND COMPARISON WITH 1960 BUDGET
January 1, 1960 to December 31, 1960, Inclusive
Balance January 1, 1960
Receipts
Tangible Taxes
Sales Taxes
Employee Contributions
Total Receipts
Total Accountability
Disbursements
Sundry Expenditures
Pensions
Refunds
Actual
12, 922.68
9,470.83
1,145.47
4,965.21
15, 581.51
28,504. 19
13, 896.00
Total Disbursements 14, 067.00
Balance December 31, 1960 14,437. 19
Amount of
Actual Over
Budget Budget
11, 446.30 1,476.38
9,204.23
1,145.47
3,900.00
14, 249.70
25, 696.00
14, 696.00
1,000.00
15, 696.00
10, 000.00
266.60
1,065.21
1,331.81
2,808. 19
4, 437. 19
Amount of
Actual Under
Budget
:11 11
1,629.00
7.3
Schedule "12"
CITY OF SALINA, KANSAS
INDUSTRIAL DEVELOPMENT FUND
STATEMENT OF RECEIPTS, DISBURSEMENTS AND BALANCES
AND COMPARISON WITH 1960 BUDGET
January 1, 1960 to December 31, 1960, Inclusive
Balance January 1, 1960 8, 156.67
Receipts None
Total Accountability 8,156.67
Disbursements
Professional & Special Services 2, 133.47
Balance December 31, 1960 6,023.20
Schedule "13" 74
CITY OF SALINA, KANSAS
BOND AND INTEREST FUND
STATEMENT OF RECEIPTS, DISBURSEMENTS AND BALANCES
AND COMPARISON WITH 1960 BUDGET
January 1, 1960 to December 31, 1960 , inclusive
Amount of
Actual Over
Actual Budge Budget
0
Balance January 1, 1960 80, 694.65 18, 338. 15 62, 356. 5
Receipts
Tangible Taxes
Special Assessments
Special Assessment
(Interest)
Total Receipts
Total Accountability
Disbursements
Bond Principal
General
Curb, Gutter &
Paving (City)
Curb, Gutter &
Paving (P. 0.)
Sewer (City)
Sewer (P. 0.)
Total Bond Principal
Bond Interest
General
Curb, Gutter &
Paving (City)
Curb, Gutter &
Paving (P. 0.)
Sewer (City)
Sewer (P. 0.)
Total Bond Interest
473, 032.69 462, 422. 37
342, 068.98 276, 810.00
23, 298.46
6,283.54
844, 683.67 739, 232. 37
925, 378.32 757, 570.52
148, 000. 00 148, 000.00
83, 798.86 83, 798.86
188, 502.41
114, 943.29
67, 798.84
603, 043.40
38, 969.44
26, 779.64
67, 302.82
14, 915.44
9,580.09
157, 547.43
Other
Fiscal Agency Com.
& Postage 981.10
Miscellaneous 276.32
Total Other Disbursements 1, 257.42
Total Disbursements 761, 848.25
188, 502.41
114, 943.29
67,798.84
603, 043.40
38, 969.44
13, 530.00
32, 109. 19
12, 724.04
7, 163.89
104, 496.56
1,500.00
48, 530.56
.-n nnn en
10, 610.32
65, 258.98
23, 298.46
6,283.54
105, 451.30
167, 807.80
13, 249.64
35, 193.63
2,191.40
2,416.20
53, 050.87
757, 570.52 4,277.73
Amount of
Actual Under
Budget
518.90
48, 254. 24
48,773. 14
75
Schedule "14"
CITY OF SALINA, KANSAS
WATERWORKS FUND
STATEMENT OF RECEIPTS, DISBURSEMENTS AND BALANCES
AND COMPARISON WITH 1960 BUDGET
January 1, 1960 to December 31, 1960 , Inclusive
Disbursements
Operating
Capital
Refunds
Transfer to Refuse Dept.
Total Disbursements
Amount of Amount of
Actual Over Actual Under
Bud et Budget Budget
105, 036.90 99, 259.82
460,000.00 230,486.40
85, 798.89
1,000.00 4,931.60
10, 000.00
50,000.00
2, 328. 95
471, 000.00 370, 433.97
576, 036.90 271, 174. 15
493, 124. 39 414, 600.00 78, 524. 39
244, 467.59 100, 000.00 144, 467.59
2,328.95 2,328.95
100, 696.70 100, 696.70
840, 617. 63
514, 600.00 326, 017.63
3,111.87
Balance December 31, 1960 6,593.42 61, 436.90 54, 843.48
Actual
Balance January 1, 1960
5, 777.08
Receipts
Water & Refuse Revenue
690, 486.40
Water Accounts Receivable
85, 798.89
Miscellaneous
5,931.60
Surcharges
6,888.13
Investments
50, 000.00
Refunds
2,328.95
Total Receipts
841, 433.97
Total Accountability
847, 211.05
Disbursements
Operating
Capital
Refunds
Transfer to Refuse Dept.
Total Disbursements
Amount of Amount of
Actual Over Actual Under
Bud et Budget Budget
105, 036.90 99, 259.82
460,000.00 230,486.40
85, 798.89
1,000.00 4,931.60
10, 000.00
50,000.00
2, 328. 95
471, 000.00 370, 433.97
576, 036.90 271, 174. 15
493, 124. 39 414, 600.00 78, 524. 39
244, 467.59 100, 000.00 144, 467.59
2,328.95 2,328.95
100, 696.70 100, 696.70
840, 617. 63
514, 600.00 326, 017.63
3,111.87
Balance December 31, 1960 6,593.42 61, 436.90 54, 843.48
CITY OF SALINA, KANSAS
CONSTRUCTION FUND
STATEMENT OF RECEIPTS, DISBURSEMENTS AND BALANCES
January 1, 1960 to December 31, 1960, Inclusive
Account
Asphalt Paving
Sewage Disposal
Flood Control
Airport Improvements
Bonds 176 - 177
Miscellaneous
Indian Rock Park
Sidewalks
Ohio Street
Job 387
Job 390
Job 384
Job 386
Job 382
Job 388
Job 378
Job 379
Bonds 182 - 183
Bonds 181
Off Street Parking
Job 391
Job 392
Job 393
Job 395
Job 389
Job 398
Job 397
Job 400
Job 401
Job 402
Job 403
Job 396
Sewer Planning Report
Bonds 184 - 185
Job 399
Job 406
Job 407
Job 404
Refuse Building
Water Services
Job 408
Balances
1 -1 -60
171, 390.27
1,957.99
207, 775. 14
( 19, 546.69)
28, 493.93
5,779.62
12, 028.30
( 23, 299.78)
(
36,627. 38)
( 14, 751.70)
( 120, 388. 14)
( 18, 593.24)
84, 947.65
(
2,589.31)
( 62, 925.97)
( 726.40)
(
3,084.32)
7,031.83
( 94, 419. 28)
Receipts
77, 361.04
16, 420.00
21, 403.78
8,417.43
128, 510.69
60, 415.73
261, 830.73
70, 272.31
5, 309.26
82, 086.07
115, 264.07
352.72
1, 313, 300.87
105, 502.41
1, 063, 682. 50
104, 801.40
125, 148.05
3,728.68
110, 729. 17
122, 663.82
145, 588.55
137, 076.00
120, 131.28
219, 052.02
99, 323.20
142, 068. 15
2,926. 18
29, 950.00
1, 073, 050.24
122, 452.52 5,766,36 6 35
Disbursements
34, 141.69
1,841.12
419, 117. 57
3,351. 53
28, 493.93
9,813.15
4,674.50
3,942.44
70, 036.26
15, 871.92
52, 412.29
51, 105.82
108, 631.50
1,581.53
13, 313.17
97, 170. 91
5,230.43
1, 256, 556. 30
907, 668.47
199, 147. 39
139, 958. 55
4,980.85
135, 644. 18
119, 015. 24
137, 628.53
122, 121.24
21, 422.84
92, 917.28
124, 755.64
177, 052. 78
22, 010.46
29, 950.00
1, 080, 240.06
10, 026.48
51, 246.81
18, 301.80
58, 848.53
54, 888.40
40, 000.00
1.251.45
Balances
214, 609.62
116.87
( 194, 922.43)
(
1,494.44)
(
4,033.53)
7,353.80
( 18, 824. 79)
21, 847.05
29,792. 11
89, 030.30
573.25
( 18, 374.59)
( 4, 170.84)
5, 846.93
17, 366. 76
(
7,962.03)
63, 776.40
11,083. 13
156, 014.03
( 94, 345.99)
( 14, 810.50)
(
1,252. 17)
( 24, 915.01)
3,648.58
7, 960.02
14, 954. 76
98, 708.44
126, 134. 74
( 25, 432. 44)
( 34, 984.63)
( 19, 084. 28)
( 7, 189.82)
( 10, 026.48)
( 51, 246.81)
( 18, 301.80)
( 58, 848.53)
( 54, 888.40)
( 40, 000.00)
(
1,251.45)
76
Schedule "15"
Transfers
1,494.44
Balances
12 -31 -60
214, 609.62
116.87
( 194, 922.43)
9,588.69 5,555. 16
7,353.80
( 18, 824.79)
( 21, 847.05)
(
29,792. 11)
( 89, 030. 30)
18, 374.59
(
5,846.93)
(
11,083. 13)
24, 915.01
103, 226.79
573.25
( 4, 170.84)
17, 366.76
(
7,962.03)
63, 776.40
156, 014.03
( 94, 345.99)
( 14, 810.50)
(
1,252. 17)
3,648.58
7,960.02
14, 954.76
98, 708.44
126, 134.74
( 25, 432.44)
( 34, 984.63)
( 19, 084.28)
96, 036.97
( 10, 026.48)
( 51, 246.81)
( 18, 301.80)
( 58, 848.53)
( 54, 888.40)
( 40, 000.00)
(
1,251.45)
5, 726, 363. 04 162, 455.83 162, 455.83
77
Schedule "16"
CITY OF SALINA, KANSAS
MATERIAL STORES FUND
STATEMENT OF RECEIPTS, DISBURSEMENTS AND BALANCES
January 1, 1960 to December 31, 1960, Inclusive
•' Balance January 1, 1960 4, 410. 19
Receipts
Reimbursement of Expenditures 16, 627.46
Total Accountability 21, 037.65
Disbursements
Gas and Oil 12, 340.90
Office Mechanical Equipment 2,796.63
Motor Vehicle Parts 119.92
Total Disbursements 15, 257.45
Balance December 31, 1960 5,780.20
78
Schedule "17"
CITY OF SALINA, KANSAS
AIRPORT FUND
' _STATEMENT OF RECEIPTS, DISBURSEMENTS AND BALANCES
January 1, 1960 to December 31, 1960, Inclusive
Amount of Amount of
Actual Over Actual Under
Actual Budget Budget Budget
Balance January 1, 1960 1, 293. 28 13, 432. 78 12, 139.50
Receipts
Telephone & Telegraph
Rent Buildings
3,400.99
3,000.00
400.99
65.03
Rent Ground
45.00
50.00
3, 142.76
5.00
Rent - Landing Ground
1,050.00
1,500.00
75.00
450.00
•' Rent - Hangers
5,110.00
4,500.00
610.00
Social Security
Sale of Gasoline & Oil
48, 918.23
40, 000.00
8,918.23
642.49
Gas Tax Refunds from
357.51
Electricity
2,863.35
3,000.00
" State
7,428.35
4,500.00
2,928. 35
Cargo Service
317.50
300.00
17.50
Machine & Equip. Repairs
Sale of Concessions
389.50
100.00
289.50
332.43
Reimbursement of Expenses
389.70
100.00
289. 70
50.00
Transfers from General
Operating
20, 000.00
20, 000.00
Cafe - % of Sales
500.37
2,500.00
1,999.63
Total Receipts
87, 549.64
76, 550.00
10, 999.64
Total Accountability
88, 842.92
89, 982. 78
1,139.86
Disbursements
Personal Services
Salaries Regular
Employees 16, 367.80 15, 860.00 507.80
Salaries Other Depts. 500.00 500.00
Professional 455.50 1,000.00 544.50
Total Personal Services 16, 823. 30 17, 360.00 536.70
Contractual Services
Telephone & Telegraph
203. 36
250.00
46.64
Printing Office Forms
65.03
75.00
9.97
Building Insurance
3, 142.76
4,000.00
857.24
Motor Vehicle Insurance
59.41
75.00
15.59
Surety Bond
20.00
20.00
Social Security
473. 35
500.00
26.65
Gas
642.49
1,000.00
357.51
Electricity
2,863.35
3,000.00
136.65
Water
748.40
500.00 248.40
Building Repairs
1,883.15
1,000.00 883.15
Machine & Equip. Repairs
679.09
1,500.00
820.91
Office Equip. Repairs
332.43
100.00 232.43
Laundry & Towel Service
18.73
50.00
31.27
79
Schedule "17 "font. )
Amount of
Amount of
Actual
Over Actual Under
Actual
Budget Budget
Budget
Contractual Services (Cont.)
Motor Vehicle Repairs
199.60
100.00
99.60
y
' Rent - Machinery
1,111.30
2,000.00
888. 70
Traveling
25.20
100.00
74.80
Total Contractual Services
12, 467. 65
14, 270.00
1,802.35
Materials & Supplies
Tools
20.95
150.00
129.05
Office Supplies
18.45
200.00
181.55
Janitor & Toilet Supplies
612.14
500.00
112.14
Gasoline - Airplane
36, 890.23
30, 000.00
6,890.23
Motor Vehicle Gas & Oil
598.28
350.00
248.28
Motor Vehicle License Tags 23. 00
15.00
8.00
Electrical Parts
51.64
300.00
248.36
Lumber
288.06
100.00
188.06
Machinery & Equip. Parts
145.38
350.00
204.62
_
Motor Vehicle Parts
41.74
100.00
58.26
Motor Vehicle Tires
150.00
150.00
. Paint
43.60
250.00
206.40
Other
483.74
4,000.00
3,516.26
Total Materials & Supplies
39, 217.21
36, 465.00
2,752.21
Sundry Expenditures
Sales Tax
1,087.66
600.00
487.66
Capital Outlay
Equipment
743.09
5,000.00
4,256.91
Signs
200.00
200.00
Buildings
9,466.26
8,500.00
966.26
Landscape Improvement
500.00
500.00
Total Capital Outlay
10, 209.35
14, 200.00
3,990.65
Total Disbursements
79, 805. 17
82, 895.00
3,089.83
Balance December 31, 1960
9,037.75
7,087.78
1,949.97
80
Schedule "18"
CITY OF SALINA, KANSAS
STREET MACHINERY FUND
STATEMENT OF RECEIPTS, DISBURSEMENTS AND BALANCES
January 1, 1960 to December 31, 1960, Inclusive
Balance January 1, 1960 3, 257.00
Receipts
Transfer from General Fund None -
Total Accountability 3,257.00
Disbursements
Tractors and heavy Equipment 1,763.00
Balance December 31, 1960 1,494.00
Y
CITY OF SALINA, KANSAS
CLEARING ACCOUNTS
STATEMENT OF RECEIPTS, DISBURSEMENTS AND BALANCES
January 1, 1960 to December 31, 1960, Inclusive
Balance January 1, 1 960
Receipts
Employee Tax Withheld
Fees, Licenses & Permits
Total Receipts
Total Accountability
Disbursements
To U. S. Government
Transfer
To General Operating
Total Disbursements
Balances December 31, 1960
Withholding Tax
None
Social Security
3,789.80
Advance Receipts
1959 1960
4,850.0
81
Schedule "19"
Totals
8,639.80
102, 075.65
40, 289.55
142, 365. 20
419441.50
4,441.50
102j075.65
40, 289.55
4,441.50
146, 806.70
102, 075.65
44, 079. 35
4,850.00 4,441.50
155j446.50.
102, 075.65
39, 455.20
141, 530.85
4,850.00
4,850.00
102, 075.65
39, 455.20
4,850.00
146, 380.85
4,624.15
4,441.50
9,065.65
82
Schedule "20"
CITY OF SALINA, KANSAS
PARKING METER FUND-
STATEMENT OF RECEIPTS, DISBURSEMENTS AND BALANCES
January 1, 1960 to December 31, 1960, Inclusive
Balance January 1, 1960 19, 394.55
Receipts
From Meters 65, 159.00
Interest 185.66
Permits 280.00
Investments 10, 014. 34
Total Receipts 75, 639.00
Total Accountability 95, 033.55
Disbursements
Bond Interest 35, 125. 25
Investments 10, 014. 34
Transferred 27, 500.00
Total Disbursements
72, 639.59
Balance December 31, 1960
22, 393. 96
83
Schedule
"21"
_ CITY OF SALINA, KANSAS
SUMMARY OF BANK
RECONCILIATIONS
CITY TREASURER
December
31, 1960
Certified
Outstanding
Added
Bank
Balances
Checks
Deposits
Balances
Farmers National Bank
(1 -4 -60)
286, 419.89
286, 419.89
Planters State Bank
.t
230-,072.98
77, 792. 96
3, 147.72
155, 427.74
National Bank of America
General
103, 004. 36
103, 004. 36
National Bank of America
Water Refund
202. 13
202. 13
First Trust Company
50, 000.00
50, 000.00
Totals
669, 699. 36
77, 995.09
3, 147.72
594, 851.99
• Schedule "21 -b"
a
CITY OF SALINA, KANSAS
BANK RECONCILIATIONS
December 31, 1960
National Bank of America - Water Department Refunds
Warrant Warrant Warrant
No. Amount No. Amount No.
1214
.11
2270
.21
1274
4.13
2280
4.90
1281
.01
2295
3.92
1388
2.69
2319
3.62
1391
.94
2320
4.13
1431
1.88
2321
.31
1435
2.29
2329
3.26
1451
.38
2350
1.81
1505
.39
2377
.22
1543
1.92
2394
3.11
1545
1.52
2398
4� 18
1584
.01
2406
.53
1591
3.26
2413
3.46
1606
2.49
2427
.53
1625
1.04
2477
.07
1626
1.79
2486
1.24
1652
.02
2493
.19
1665
1.31
2500
1.86
1675
.08
2503
.53
1677
.18
2505
.70
1680
.04
2518
1.19
1681
2.41
2520
2.85
1763
1.46
2528
.58
1780
.95
2551
3.21
1871
1.79
2567
1.77
1895
3.82
2568
3.01
1954
2.42
2571
.74
2000
3.26
2573
.32
2018
1.53
2581
.39
2115
1.11
2583
2.47
2119
1.09
2585
2.28
2129
1.08
2588
.68
2148
.27
2595
1.14
2149
.21
2599
1.72
2155
2.75
2601
2.47
2201
1.50
.2604
3.61
2212
3.01
2605
4.13
2217
.19
2606
.21
2241
.22
2607
1.60
2260
3.11
2608
3.77
2609
2611
2616
2618
2620
2621
2622
2624
2625
2626
2628
2629
2630
2631
2634
2637
2638
2639
2640
2641
2642
2643
2645
2646
84
Amount
4.23
4.49
3. 21
4.43
1.60
2.35
2.03
2.85
Void
4.08
1. 16
3.21
3.77
2.49
.63
1. 10
3.67
3.26
1.60
2.29
3.06
1.04
5.00
5.00
202. 13
Certified Balance
12 -31 -60 202.13
Outstanding
Checks 202.13
85
Schedule "21 -c"
CITY OF SALINA, KANSAS
BANK RECONCILIATION
December 31, 1960
Planters State Bank
Warrant Checks Outstanding
No. Amount
�-
18
2. 50
1311
2.50
3088
17.95
9576
1,043.08
733
45.75
1265
21.02
2167
100.00
2168
1.00
2169
100.00
2592
179.99
2611
15.00
2674
10.00
2686
33.32
2695
5.91
2788
.74
2809
90.70
Bank Balance 1 -3 -61
230, 072. 98
2958
487.50
Add 1961 Deposits
3, 147.72
2971
25.00
2989
375.98
233, 220. 70
3000
25.50
3007
58.75
*Less 1960 Outstanding Checks
77, 792. 96
3018
Void
3023
5,000.00
Bank Balance 12 -31 -60
155, 427. 74
3051
343.85
3052
880.23
Outstanding Checks
3056
528.45
3057
22.12
Payroll
14, 997.87
3058
303.17
Warrant
62, 795.09
3059
1.30
3060
1.40
Total
77, 792. 96
1
3061
10.53
3062
351.50
3063
10, 121.02
3069
Void
3071
80.10
3072
1,285.50
3073 -3348
41, 223.73
62, 795.09
C
86
Schedule "21 -a"
CITY OF
SALINA, KANSAS
BANK RECONCILIATIONS
December 31, 1960
Planters State
Bank
Payroll Checks Outstanding
No.
Amount
No.
Amount
No.
Amount
6262
123.00
7207
51.15
7296
136.22
6652
Void
7208
63.05
7300
111.70
6805
245.50
7209
63.05
7303
9.23
7077
88.77
7211
63.05
7310
128.50
7079
65.12
7212
63.05
7311
128.50
7081
228.30
7213
63.05
7316
109.97
7085
19.75
7214
63.05
7317
11.79
7086
96.12
7216
63.05
7322
82.50
7088
232.60
7220
63.05
7337
127.95
7098
227.50
7221
63.05
7338
132.95
7110
148.25
7222
61.25
7340
126.30
7114
138.81
7223
63.05
7342
109.42
7115
112.84
7225
63.05
7342
254.50
7118
135.36
7226
63.05
7348
137.02
7119
122.56
7227
63.05
7350
132.95
7121
129.39
7228
28.82
7354
115.85
7124
121.42
7229
28.82
7357
131.55
7129
155.45
7231
63.05
7359
142.97
7134
134.65
7232
63.05
7361
132.95
7137
102.08
7233
63.05
7376
142.36
7138
101.15
7234
63.05
7377
164.14
7144
82.09
7236
201.30
7389
152.36
7146
31.00
7238
48.50
7395
2,741.40
7147
29.00
7257
121.55
7396
804.00
7151
240.60
7260
62.50
14, 997.87
7152
118.80
7261
61.25
7153
125.45
7262
62.50
7159
149.84
7263
85.00
7164
128.75
7264
66.25
7165
132.57
7265
70.00
7168
131.54
7266
72.50
7173
143.46
7268
122.50
7180
123.92
7269
140.00
7181
140.15
7270
162.50
7185
122.95
7273
91.50
7187
150.15
7275
115.00
7191
132.95
7276
125.00
7195
84.27
7277
151.00
7201
105.42
7278
208.00
7203
63.05
7279
118.50
7204
63.05
7280
75.05
' CITY OF SALINA, KANSAS
BANK RECONCILIATIONS
DECEMBER 31, 1960
National Bank of America - General
Certified Balance 12 -31 -60
Outstanding Checks
Farmers National Bank
Certified Balance 12 -31 -60
Outstanding Checks
First Trust Company
Certified Balance
not a checking account
86
(Cont. )
Schedule "21 -d"
103, 004. 36
None
286, 419.89
None
50, 000.00
None
C
CITY OF SALINA, KANSAS
CLERK OF THE CITY COURT
BANK RECONCILEMENT
December 31. 1960
Farmers National Bank
Certified Bank Balance - 12-31-60
Deposit 1 -4 -60
Outstanding Checks
No. Amount
10937
20.00
11066
2.31
11108
7.50
11210
1.00
11237
3.00
11243
3.63
11292
.75
11312
.25
11314
.81
11317
.94
11446
.19
y 11501
.19
11589
.75
11786
10.00
11829
2.20
12234
2.00
12244
1.80
12405
.19
12455
.19
12472
5.19
12675
.59
12696
40.60
12751
10.00
12768
1.06
12804
.38
12826
10.00
12827
1.00
12854
1.00
12863
2.00
' 12872
7.50
12873
20.00
12880
5.00
12881
6.40
87
Schedule "22"
582.38 (less 293.53
deposit for 1961
receipts)
No. Amount
12882
5.50
12883
10.00
12884
25.00
12885
200.00
12886
45.12
12887
35.00
12888
10.00
12889
15.00
12890
10.00
12891
20.00
12892
10.00
12895
10.00
12896
128.48
12897
65.00
12898
10.00
12899
5.75
12900
10.00
12901
8.60
12902
1.06
12903
10.00
12904
1,239.05
12905
1,454.55
Total Outstanding Checks
Bank Balance
7,277.76
288.58
7,566.34
3,496.53
4,069.81
CITY OF SALINA, KANSAS
RECONCILIATION OF FISCAL AGENCY
DECEMBER 31, 1960
88
Schedule "23"
Total Bonds and Interest Coupons Outstanding 21, 084.38
Fiscal Agency Balance 12 -21 -60 21, 084.38
Date
Date
Coupon
Bond
Type of Issue
Issued
Due
No.
No.
Detail
Amount
Waterworks
10 -1 -25
10 -1 -36
22
579
1
22.50
22.50
Series R -115
1 -1 -38
7 -1 -(45 - 47)
15 -19
57 -60
20
10.00
200.00
57 -60
4
1,000.00
4,000.00
Series J -116
1 -1 -58
7- 1- (45 -47)
15 -19
16
5
10.00
50.00
16
1
1,000.00
1,000.00
Series P -145
10 -1 -48
4- 1- (49 -58)
1 -20
100 -110
220
8.75
1,925.00
_
100 -110
11
1,000.00
11, 000.00
Waterworks "B"
8 -1 -53
8- 1- (59 -60)
12 -14
374 -76
9
17.50
157.50
8 -1 -53
8 -1 -60
14
568 -572
5
18.13
90.65
Waterworks "C"
10 -1 -55
2 -1 -60
9
400 -404
5
15.00
75.00
10 -1 -55
2 -1 -60
9
524 -528
5
15.00
75.00
10 -1 -55
2 -1 -60
9
579 -98
20
15.00
300.00
10 -1 -55
8 -1 -60
10
349 -352
4
15.00
60.00
10 -1 -55
8 -1 -60
10
400 -404
5
15.00
75.00
10 -1 -55
8 -1 -60
10
519
1
15.00
15.00
10 -1 -55
8 -1 -60
10
522
1
15.00
15.00
10 -1 -55
8 -1 -60
10
524 -528
5
15.00
75.00
10 -1 -55
8 -1 -60
10
579 -598
20
15.00
300.00
7 -1 -57
3 -1 -60
5
126 -130
5
15.00
75.00
7 -1 -57
9 -1 -60
6
126 -130
5
15.00
75.00
5 -1 -58
3 -1 -60
3
616 -621
6
15.00
90.00
5 -1 -58
9 -1 -60
4
616 -627
12
15.00
180.00
11 -1 -58
5 -1 -60
3
83
1
14.37
14.37
11 -1 -58
11 -1 -60
4
83
1
14.38
14.38
"
11 -1 -58
11 -1 -60
4
326 -328
3
14.38
43.14
12 -1 -59
6 -1 -60
1
96 -100
5
16.88
84.40
12 -1 -59
12 -1 -60
2
13 -15
3
20.00
60.00
12 -1 -59
12 -1 -60
2
26
1
20.00
20.00
12 -1 -59
12 -1 -60
2
60
1
16.87
16.87
12 -1 -59
12 -1 -60
2
96 -100
5
16.87
84.35
1.1 -1 -57
11 -1 -60
6
134 -141
8
17.50
140.00
11 -1 -57
11 -1 -60
6
421 -443
23
15.00
345.00
11 -1 -57
11 -1 -60
6
44 -45
2
17.50
35.00
11 -1 -57
11 -1 -60
6
140 -141
2
15.00
30.00
12 -1 -59
12 -1 -60
2
835
1
16.87
16.87
12 -1 -59
12 -1 -60
2
173 -177
5
16.87
84.35
12 -1 -54
12 -1 -60
6
169 -180
12
20.00
240.00
Total Bonds and Interest Coupons Outstanding 21, 084.38
Fiscal Agency Balance 12 -21 -60 21, 084.38
tr
O
WATERWORKS DEPARTMENT FUND
In accordance with instructions received, the books and records of the
Waterworks Department Fund
City of Salina, Kansas
have been audited for the year ended December 31, 1960, 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 included
a verification of the Assets and Liabilities of this fund at December 31, 1960,
in the manner and to the extent hereinafter indicated and a general review of all
revenue and expenses for the year 1960.
HISTORY
The Waterworks system, supplying the water needs of the residents of
the City of Salina, Kansas, was purchased from private interest in October,
1925, by the City and since January 1, 1926, has been operated as a municipal
activity. The Waterworks Department is governed by the City Commissioners.
BALANCE SHEET
The balance sheet of the Waterworks Department as at December 31,
1960, is presented in Exhibit "A ", and is briefly summarized below:
ASSETS
Plant and Property
Current Assets
LIABILITIES, RESERVES AND SURPLUS
$4,660,822.94 Surplus
75, 264. 18 Reserve for
Depreciation
Current Liabilities
Bonded Indebtedness
$4, 736, 087. 12
$2, 963, 138. 91
414, 141.55
75, 806.66
1, 283, 000. 00
$4, 736, 087. 12
Total Current Assets
Current Liabilites
Accounts Payable
Meter Deposits
Expense Reserves, etc.
Total Current Liabilities
Net Working Capital
116, 928.96 75,264. 18 (41, 664. 78)
13, 902.85
90
APPLICATION OF FUNDS
26, 864.00
The source and application of funds realized during the period under re-
view are shown by the following statements:
35,267. 19
Funds Provided:
3,579.87
From net income for the year ended December 31, 1960 $
264, 777.73
Add Back Depreciation taken for the year 1960, for which
40, 894.92
no cash was required
36, 000.00
Decrease in Working Capital
41, 437.40
t Total Funds Provided $
342, 215. 13
Funds Applied:
To purchase of Plant and Equipment $
242, 215.31
To payment of outstanding bonds
100, 000.00
$
342, 215. 13
The decrease in working capital represents the net decrease of current
assets over current Liabilities as follows:
(Decrease)
Current Assets 1959 1960
Increase
Cash 9,130.54 10, 906.05
1,775.51
U. S. Bonds 50, 000.00
(50, 000.00)
- Accounts Receivable 10, 901.90 29, 788.32
18, 886.42
Inventories 46, 482.48 34, 569.81
(11, 912.67)
' Deferred Charges 414.04
( 414.04)
Total Current Assets
Current Liabilites
Accounts Payable
Meter Deposits
Expense Reserves, etc.
Total Current Liabilities
Net Working Capital
116, 928.96 75,264. 18 (41, 664. 78)
13, 902.85
7,712.60
(6,190.25)
26, 864.00
29, 247.00
2,383.00
35,267. 19
38, 847.06
3,579.87
76, 034.04
75, 806.66
( 227.38)
40, 894.92
( 542.48)
(41, 437.40)
11211
91
PLANT AND PROPERTY
The net increase in Plant and Property Accounts is shown in Schedule
CURRENT ASSETS
Cash in Office and City Treasurer:
Cash on hand in the office was counted on January 2, 1960, and traced
at that time into the day's bank deposits.
Cash Disbursements for Meter Deposits Refunds, Miscellaneous Pay-
rolls, Freight, Express and Petty Claims are made from current cash on hand.
Reimbursement for these items is later received from the City Treasurer
through appropriations made by the Board of City Commissioners.
Cash in thehands of the City Treasurer was verified, and compared
with the records of the City Clerk. The payments of vouchers for the Water-
' works 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.
U. S. Bonds were on hand in the amount of $50, 000. 00.
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 rebated 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, 1960, 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 verified.
CURRENT LIABILITIES
Accounts payable represent amount due on open account as at December
31, 1960, as shown by the City Clerk's Purchase Order Record.
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-
works Department in accordance with the requirements of Section G. S.
1959 Supp. , 12 -822.
SURPLUS
The only changes in the Surplus Account was the addition of 1960 Gain.
92
RESERVE FOR DEPRECIATION
The following tabulation summarizes the changes in the Reserve for
Depreciation during the year.
Balance - January 1, 1960 $ 378, 141. 55
1960 Provision for Depreciation 36, 000.00
Balance - December 31, 1960 $ 414, 141. 55
The amount added to the Reserve Account in 1960, representing the de-
preciation expense for the year, was computed in the City Clerk's Office and
found to be satisfactory. The Reserve Account represents book reserve only,
as no funds are actually set aside or segregated.
INSURANCE
All Insurance purchased during the year was charged to Insurance Re-
serve. This account was $760.44 in the red at December 31, 1960, showing
more cost than was provided for. A statement of the insurance coverage in
force at December 31, 1960, is presented in Exhibit "M" under the City Audit.
FIDELITY BONDS
Fidelity Bonds are in force in the amount of $5, 000. 00 each on the
Superintendent and Cashier of the Waterworks Department, as shown in Ex-
hibit "L" in the general report.
OPERATION
A detailed statement of profit and loss for the year 1960 is presented
in Exhibit "B" and its supporting Schedule "1" .
The Water Department paid $10, 000. 00 to the City during 1960. This
is considered a payment in lieu of Franchise, similar to that paid by other
utilities.
The method of recording the annual Prepayments was still being con-
tinued, the entire payment being credited to accounts receivable, resulting in
an Accounts Receivable control Credit Balance. Monthly, one - twelfth of the
prepayment is charged to the account and credited to Sales. Formerly, the
entire amount was credited direct to Sales, and did not enter into the Accounts
Receivable. Discussion of a preferable methcd of handling this was conducted
with the City Clerk and the Water Department Bookkeeper in prior years.
The amounts reserved for Sinking Fund Interest and for "Replacement
and Extension" are only bookkeeping entries, and are not set aside in a sepa-
rate bank account.
No adjusting entries were necessary to adjust the books to conform
with the audited balance sheet and profit and loss statement, since all neces-
sary entries had already been made,
t
We wish to express our .jopreciation for the co- operation of the Super-
'
intendent, Cashier, and other City Officials and Employees during the course
of the examination.
CITY OF SALINA, KANSAS
WATERWORKS DEPARTMENT
BALANCE SHEET
December 31, 1960
Assets
Fixed Assets
Plant and Property (Schedule 2)
Furniture
Current Assets
Cash in Office
Cash - City Treasurer
Accounts Receivable
Water Sales
Service Lines
Inventories
Meter Parts
Operating Stores
Citv Treasurer - Cash in Bank
Sinking Fund Waterworks Bond "A"
Principal & Interest
Total Assets
Liabilities
Surplus January 1, 1960
Add 1960 Profit
Reserves & Deferred Char -aes
Depreciation
Sinking Fund Interest
Deferred Charges
Insurance
Liabilities
Meter Deposits
Refund Deposits
Bonded Indebtedness
Accounts Payable - Water
Accounts Payable - Refuse
c Total Liabilities, Reserves & Surplus
4, 622, 204.53
38, 618.41
4,312.63
( 27, 070, 58)
32, 136.06
(
2,347.74)
7,927.47
26. 642. 34
2, 698, 361. 18
264, 777.73
414, 141.55
36, 495.67
285.95
760.44
29, 247.00
1,305.00
1, 283, 000.00
6,368.07
1,344.53
93
Exhibit "A'
4, 660, 822. 94
( 22, 757.95)
29, 788.32
34, 569.81
33, 664.00
4, 736, 087. 12
2, 963, 138.91
451, 683.61
1, 321, 264. 60
4, 736, 087. 12
Water Sales
Tapping Services
Surcharges
r Gross Receipts
Y
CITY OF SALINA, KANSAS
WATERWORKS DEPARTMENT
PROFIT AND LOSS STATEMENT
Year Ended December 31, 1960
Less
Operating Costs (Schedule 1)
Depreciation
Add
Interest Received and Miscellaneous
Net Income Water Operations
Front Footage from Construction Jobs
Total Income to Surplus
353, 554.40
36, 000.00
94
Exhibit "B"
523, 595.60
13, 639.43
6,888. 13
544, 123. 16
389,554.40
154, 566.76
155, 265. 10
109, 512.63
264, 777.73
r
M
95
Schedule "1"
CITY OF SAL INA, KANSAS
WATERWORKS DEPARTMENT
OPERATING COSTS
Year 1960 Compared with 1959
Water Supply Expense
Well and Pump Repairs
Electric Power
Electrical Equipment Repairs
Well House Pump Signals
River Intake Pump Power
Total Water Supply Expense
Production Expense
Power
Pumping Station Labor
Fuel
Miner Supply and Expenses
Repairs - Pumping Station,
Lines and Equipment
Repairs - Electric Power
Equipment
Total Production Expense
Softening Expense
Labor
Electric Service
Gas Service
Building Operating Supplies
Chemicals
Repair Electrical Equipment
Repair Building
Total Softening Expense
Distribution Expense
Labor Foreman
Labor Meter Department
Main Repairs
Distribution Trucks
Meter Service and Supplies
Repair Services
1960
14.00
3, 742. 88
670.86
877.50
4,025.62
9,330.86
9, 306.00
13, 791. 40
375. 15
140.77
1,270.10
24, 883.42
351#354.40
2, 691.47
3,864.79
818.32
92P282.01
1,907.31
86.07
137, 004. 37
4, 260. 00
5,348.40
4,800.00
3,281.35
1,504.62
25,074. 10
Total Distribution Expense 44, 268.47
1959
154.95
3,921. 93
113.63
762.48
2,572.40
7,525. 39
12, 276.00
12, 905. 30
462.08
65.44
1,014.07
27, 515.91
34, 735.05
2,415.60
4,115.31
1,295.63
99, 885.62
2,644.34
nnn
145, 325.45
4,080.00
4, 596. 40
4,800.00
2,055.09
880.18
28, 080.93
44, 492.60
Increase
(Decrease)
140.95)
179.05)
557.23
115.02
1,453.22
1,805.47
(2,970.00)
886. 10
( 86.93)
75.33
256.03
70Q n91
(2,632,49)
619.35
275.87
( 250.52)
( 477.31)
(7,603.61)
( 737.03)
( 147.83)
(8,321.08)
180.00
752.00
1,226.26
624.44
(3,006.83)
( 224. 13)
x
Y
1
Commercial and General Expense
Office Salaries
Meter Readers Salaries
Office Supplies and Expense
Printing and Postage
Insurance
Sales Tax
Travel
Social Security
Supt. and Engineer Salaries
Interest
Payment to City
Accounts Charged Off
Long and Short
Total Commercial and
General Expense
Depreciation
Total Expense
1960
30,281. 15
13, 811.85
8,509.87
7,200.00
4,700.00
490.31
1,869.71
4,017.30
8,250.00
48,000.00
10, 000.00
846.75
nn nn
138, 067.28
36, 000.00
389, 554.40
96
Schedule 'T'(Cont. )
1959
24, 213.45
16, 805. 30
8,803.89
6,800.00
2,400.00
488.75
1,906.40
3,311.66
7,770.00
48, 000.00
10, 000.00
130,499.45
36, 000.00
391, 358.80
Increase
(Decrease)
6, 067.70
(2,993.45)
( 294.02)
400.00
2,300.00
1.56
( 36.69)
705.64
480.00
846.75
90.34
7,567.83
(1,804.40)
i
97
Schedule "2 "
CITY OF SALINA, KANSAS
WATERWORKS DEPARTMENT
PLANTS AND PROPERTY ACCOUNTS
Compared January 1, 1960 and December 31, 1960
12 -31 -59
Di st rihut ion
Structures & Manholes
46, 896.90
55, 168.02
Cast Iron Mains
1, 546, 024.62
1, 682, 717.63
Hydrants
131, 861.37
155, 691.49
Valves & Valve Boxes
196, 201. 31
213, 262. 12
Stand Pipe Real Estate
60, 914. 36
60, 914. 36
Meter Boxes & Accessories
226, 507. 15
244, 774. 42
Sunset Stand Pipe
94, 508.31
94, 508. 31
Total Distribution
2, 302, 914. 02
2, 507. 036. 35
Water Supply
Real Estate
Pump House & Derricks
Wells
Well Pumps & Meters
Flow Lines
Total Water Supply
Pumping Stations
Real Estate
Real Estate Improvements
Pump Houses & Stock
Land Underground Reservoir
Cottage
Reservoir
Electrical Meters, Pumps
Venture Meters
Underground Reservoir
Pipes & Piping
Water Softener Plant
River Intake Pump
Water Supply Exploration
Gypsum Hill Water Tower
High Surface Pump
Total Pumping Stations
6, 097.50
24, 397. 56
203, 576.90
35, 163. 27
47, 824. 04
317, 059. 27
16, 532.86
3,580.40
18, 750.84
21,626. 19
3,927.91
28, 545.49
30, 572.28
6, 185. 44
183, 638.82
15, 186.88
1,097 '.056. 58
169, 099.27
16, 190.07
99, 526.69
1, 710, 419. 72
6,097.50
24, 397.56
203, 576.90
35, 163.27
47, 824. 04
317$059.27
16, 532.86
3, 580.40
18, 750. 84
21, 626. 19
3,927.91
28, 545. 49
30, 572.28
6, 185.44
183, 638.82
15. 186.88
1. 102, 056. 58
169, 099.27
16, 190.07
99, 526.69
31. 889. 11
1, 747, 308.83
Increase
8,271.12
136, 693.01
23,830. 12
17, 060.81
18, 267.27
204, 122.33
5,000.00
31, 889. 11
36,889. 11
98
Schedule "2 "(Cont. )
1
r
12 -31 -59
12 -31 -60 Increase
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
Laboratory Equipment
3,219.07
3,219.07
Furniture
Water Office Improvements
6,800.29
6,800.29
Total General Equipment
50, 800.08
50, 800.08
Total All Plants & Equipment
4, 381, 193.09
4, 622, 204. 53 241, 011.44
1
r
• •
REFUSE DEPARTMENT
COMMENTS
This department was commenced during 1960. Management, bill-
ings, and collections have been handled by the Water Department.
Receipts and Transfers of such Collections are shown under the
Water Department "Statement of Receipts and Disbursements ".
A Transfer, from General Operating, of $77, 946. 96, as shown
in Exhibit "1 -B ", was made to cover Equipment Costs and Operating
Costs during the first three months.
I •
100
Exhibit "A"
CITY OF SALINA, KANSAS
STATEMENT OF RECEIPTS AND DISBURSEMENTS
January 1, 1960 to December 31, 1960, Inclusive
REFUSE
Balance - January 1, 1960 None
Sale of Commodities and Services 110, 696.70
j R::imbursement of Expenditures 507.33
Transfer from other Funds (General) 77, 946.96
TOTAL RECEIPTS $189,150.99
TOTAL CASH TO BE ACCOUNTED FOR $189,150.99
EXPENDITURES:
Personal Services 126, 877. 10
Contractual Service 8,242.54
Materials & Supplies 14, 853.34
Capital Outlay 38, 433.28
TOTAL EXPENDITURES $188,406.26
CASH BALANCE - 12/31/60 $ '744.73