Audit - 1968
CITY OF SALINA
Salina, Kansas
REPORT ON EXAMINATION
December 31, 1968
KENNEDY AND COE
Certified Public Accountants
Salina - Kansas
Exhi b it A
Exhibit: B
Exhi bit C
Exhibit D
Exhibit E
Exhibit F
Exhibit G
Exhibit H
Exhibit I
Exhibit J
Exhibit K
Exhibit L
Exhibit M
Exhibit N
CITY OF SALINA
Salina, Kansas
INDEX
ACCOUNTANTS' OPINION
COMPARISON OF CASH BALANCES WITH ENCUMBRANCES
STATEMENT OF REVENUE, ACTUAL AND ESTIMATED
STATEMENT OF EXPENDITURES COMPARED WITH BUDGET
APPROPRIATIONS
STATEMENT OF RECEIPTS, EXPENDITURES, AND UNENCUMBERED
FUND BALANCE, NON-BUDGETED FUNDS
CLASSIFIED STATEMENT OF RECEIPTS, DISBURSEMENTS,
AND BALANCES OF CASH, COMPOSITION OF ENDING
CASH BALANCE
MUNICIPAL COURT, SUMMARY OF ASSESSMENTS, DISBURSE-
MENTS, AND UNCOLLECTED CASE BALANCES
STATEMENT OF BONDS OF INDEBTEDNESS, TEMPORARY
NOTES, AND NO-FUND WARRANTS
RECONCILEMENT OF FISCAL AGENCY ACCOUNT
INSURANCE IN FORCE
FIDELITY BONDS IN FORCE
SCIlEDULE OF INVESTMENTS
COMPARISON OF DEPOSITORY SECURITY WITH BALANCES
ON DEPOSIT
SCHEDULE OF AUDIT ADJUSTMENTS
STATEMENT OF TAXES RECEIVED FROM COUNTY TREASURER,
BY FUNDS
Page
1
2
3~8
9~15
16-22
23-24
25
26-27
28-30
31-32
33
34
35
36
37
Index
Schedules C-l
to C-24
Exhibit A
Exhibit B
Exhibit C
Exhibit D
Schedule 1
Schedule 2
CITY OF SALINA
Salina, Kansas
INDEX (Contd.)
Detail of General Operating Fund Expenditures, by
Departments, Compared with Budget Appropriations
ACCOUNTANTS' COMMENTS
WATER AND SEWAGE DEPARTMENT
BALANCE SHEET
UNAPPROPRIATED SURPLUS
INCOME STATEMENT
COMPARISON OF RESERVE BALANCES WITH ORDINANCE
REQUIREMENTS
Plant and Property
Operating Expenses
ACCOUNTANTS' COMMENTS
Page
38-56
57-65
66
67
68
69
70
71-72
73-75
76-80
Index
KENNEDY AND CaE
MEMBERS
CERTIFIED PUBLIC ACCOUNTANTS
OFFICES IN KANSAS
SALINA
CONCORDIA
GREAT BEND
OBERLIN
COLBY
GOODLAND
WICHITA
OF
AMERICAN INSTITUTE
OF
CERTIFIED
PUBLIC ACCOUNTANTS
The Mayor and
The Board of City Commissioners:
We have examined the records and accounts of the City of Salina, Salina, Kansas, for
the year ended December 31, 1968. Our examination included all funds, except the
Municipal Band Board, The Saline County-City Building Authority, The Firemen I s Relief
Association, The Joint City-County Board of Health, and the Salina Airport Authority.
Our examination was performed in accordance with generally accepted auditing standards
and with the provisions of the Minimum Standard Audit Program approved by the State
Municipal Accounting Board.
Additional records are maintained by the Water and Sewage Department in conformity
with accounting methods applicable to commercial utilities. Statements showing the
financial position and results of operations on this basis are presented in a special
section of this report, and are commented upon separately. Since the scope of our
engagement did not include the verification of the assets of the water and sewage
department other than cash, we are unable to express an opinion on Exhibits A through
D and Schedules 1 and 2 of the special section, pages 66 to 75, of that department.
In our opinion, the accompanying statements, except those of the water and sewage
department as noted above, present fairly the cash position of the various funds of
the City of Salina, Kansas, at December 31, 1968, and its financial transactions for
the period January 1 to December 31, 1968.
Respectfully submitted,
Salina, Kansas
June 13, 1969
J(~j
~£/ (J~-
t.
C.P.A.
unicipal Accountant
in charge of and actively engaged on
this auòit.
-1-
CITY OF SALINA
Salina, Kansas
.
COMPARISON OF CASH BALANCES WITH ENCUMBRANCES
January 1 to December 31, 1968
Funds
Budgeted Funds
General Operating
Noxious Weeds
Firemen's Pension
Policemen's Pension
Tree Maintenance
Bond and Interest
General and Special Improvements
Flood Works and Levee
Social Security
Employees' Retirement
Sanitation
Parking Meter
Water and Sewage
Construction - Asphalt Resurfacing
Total Budgeted Funds
Non-Budgeted Funds
Construction
Clearing Accounts
Central Garage
Cemetary Endowment
Civil Defense
Mausoleum Trust Fund
Mausoleum Endowment
Street Machinery
Cultural Arts
Airport
Ambulance
Community Renewal Program
Total Non-Budgeted Funds
Totals
Unencumbered
Fund Balance
1-1-68 Receipts
$ 167,892.02 $1,786,590.74
1,555.69 5,857.06
10,845.43 22,482.07
11,603.19 24,412.01 'fI
6,795.48 94.90
48,627.31 1,452,248.66
852.51
3,840.60 20,423.96
17,320.00 73,712. 6S
38,144.74 51,251.55
28,732.14 156,000.00
43,856.47 100,482.00
1,039,694.86 1,261,751.01
87 ,492.35 41,637.66
1,507,252.79 4,996,944.27
1,063,587.93 993,590.36
6,120.50 30,343.88
27,601. 80 117 ,408. 27
21,112.54 100.00
1,827.29 22,067.47
280.00
16,607.17
45,908.03 12,487.58
38.55 5,008.00
911.57 2,042.87
9,850.60 25,284.52
40,033.40
1,193,845.98 1,248,366.35
$2.701.098.77 ~6o245.3l0.62
Exhibit A
Unencumbered Treasurer's
Fund Balance Cash and
Expenditures 12-31-68 Encumbrances Investments
'31,767,982.10 $ 186,500.66 $ 49, 792.59 $ 236,293.25
6,380.53 1,032.22 1,032.22
27,203.89 6,123.61 6,123.61
29,362.31 6,652.89 6,652.89
4,715.43 2,174.95 2,174.95
1,389,443.63 111,432.34 111,432.34
852.51 852.51
22,788.28 1,476.28 1,145.00 2,621.28
88,693.36 2,339.29 2,339. 29
66,047.42 23,348.87 23,348.87
164,606.96 20,125.18 15,157.92 35,283.10
72,174.58 72,163.89 72,163.89
1,349,973.79 951,472.08 17,288.23 968,760.31
64,105.44 65,024.57 65,024.57
5,053,477.'72 1,450,719.34 83,383.74 1,534,103.08
1,617,460.65 439, 717 . 64 439, 717 . 64
23) 897.27 12,567.11 12,567.11
110,989.04 34,021.03 120.56 34,141. 59
21,212.54 21,212.54
22,612.68 1,282.08 1,282.08
280.00 280.00
16,607.17 16,607.17
6,750.00 51,645.61 51,645.61
4,783.05 263.50 263,50
1,673.38 1,281. 06 1,281. 06
24,723.55 10,411.57 10,411.57
39 , 396 . 24 637.16 19,341. 90 19 , 9 79 . 06
1,852,285.86 589,926.47 19,462.46 609 , 388.93
$6.905.763.58 $2.040.645.81 $102,846.20 $2.143.492.01
-2-
CITY OF SALINA
Salina, Kansas
STATEMENT OF REVENUE, ACTUAL AND ESTIMATED
January 1 to December 31, 1968
995,674.26
47,679.53
18,037.03
49,101. 02
59 , 784. 18
12,623.11
59,986.13
12,046.48
57,709.15
110,557.82
177 , 189 . 44
6,645.12
11,713.36
157,403.63
2,503.48
expenditures 7J937.00
1,786,590.74
General Operating Fund
Unencumbered fund balance,
January 1, 1968
Adjustment for prior years
encumbrances
Adjusted unencumbered fund
balance, January 1, 1968
Receipts
Current tangible tax
Current intangible tax
Delinquent tax
Cigarette tax
Gasoline tax
Liquor enforcement tax
Sales tax
Highway maintenance
Licenses, fees, and permits
Municipal court fines
Franchise taxes
Rents and concessions
Interest from investments
Services and sales
Miscellaneous
Reimbursement of
Total Receipts
Totals
Noxious Weed Fund
Unencumbered fund balance,
January 1, 1968
Receipts
Current tangible tax
Delinquent tax
Sales tax
Total Receipts
Totals
Actual
Revenue
~~~ .~
$
254,580.92
342.05
254,922.97
2 . 041. 513. 71
1,555.69
5,450.42
93.37
313.27
5,857.06
$
7.412.75
Estimated
Revenue
$
108,156.00
999,567.87
53,700.00
15,000.00
40,000.00
60,000.00
11 , 000. 00
59,986. 13
12,000.00
39,475.00
80,000.00
165,000.00
5,860.00
15,000.00
126,860.00
2,500.00
3,500.00
1,689,449.00
L 797 0 605.00
714. 24
5,472.49
313.27
5,785.76
$
60500.00
Exhibit B
Actual
Over (Under)
Estimated
$
146,766.97
(3, 89 3 . 61)
(6,020.47)
3,037.03
9,101. 02
(215.82)
1,623.11
46.48
18,234.15
30,557.82
12,189.44
785.12
(3,286.64)
30,543.63
3.48
4,437.00
97,141.74
2430908.71
841. 45
(22.07)
93.37
71. 30
$
912.75
-3-
CITY OF SALINA
Salina, Kansas
Exhibit B (Contd.)
STATEMENT OF REVENUE, ACTUAL AND ESTIMATED
January 1 to December 31, 1968
Actual
Actual Estimated Over (Under)
Revenue Revenue Estimated
Firemen's Pension Fund
Unencumbered fund balance,
January 1, 1968 $ 10,845.43 $ 8,522.72 $ 2,322. 71
Receipts
Current tangible tax 10,526.81 10,564.09 (37.28)
Delinquent tax 122.84 122.84
Sales tax 413.19 413.19
Contributions by employees 11 ,419 . 23 9,000.00 2,419.23
Total Receipts 22,482.07 19,977.28 2 ,504. 79
Totals 33,327.50 28,500.00 4,827.50
Policemen's Pension Fund
Unencumbered fund balance,
January 1, 1968 11,603.19 13 , 090 . 67 (1,487.48)
Receipts
Current tangible tax 14,498.82 14,551. 52 (52.70)
Delinquent tax 374.72 100.00 274.72
Sales tax 1,257.81 1,257.81
Contributions by employees 8,280.66 7,000.00 1,280.66
Total Receipts 24,412.01 22,909.33 1,502.68
Totals 36,015.20 36,000.00 15.20
Tree Maintenance Fund
Unencumbered fund balance,
January 1, 1968 6 , 795. 48 8,387.87 (1 , 592 . 39 )
Receipts
Current tangible tax 88.30 82.40 5.90
Delinquent tax 1. 87 1. 87
Sales tax 4.73 4.73
Total Receipts 94.90 87.13 7.77
Totals $ 6,890.38 $ 8,475.00 $ (1,584.62)
-4-
CITY OF SALINA
Salina, Kansas
Actual
Over (Under)
Estimated
Exhibit B (Contd.)
STATEMENT OF REVENUE, ACTUAL AND ESTIMATED
January 1 to December 31, 1968
Bond and Interest Fund
Unencumbered fund balance,
January 1, 1968
Receipts
Current tangible tax
Delinquent tax
Current special assessments
tax
Delinquent special assess-
ments tax
Interest from investments
Special assessments
Transfer from Parking Meter
Fund
Accrued interest on bonds
sold
Total Receipts
Totals
Flood Works and Levee
Unencumbered fund balance,
January 1, 1968
Receipts
Current tangible tax
Delinquent tax
Sales tax
Miscellaneous
Total Receipts
Totals
Social Security Fund
Unencumbered fund balance,
January 1, 1968
Actual
Revenue
$
48,627.31
728,700.36
12,344.98
535,964.93
82,892.34
21 , 308. 39
12,412.84
50,300.00
2,324.82
1,452,248.66
1,500.875.97
3,840.60
18,773.72
334 . 9 8
1,127.26
188.00
20,423.96
24.264.56
17 ,320.00
Estimated
Revenue
L
3,233.00
730,837.00
5,000.00
600,250.00
13,000.00
1,000.00
50,300.00
1,400,387.00
1,403.620.00
2,861.03
18,833.71
100.00
1,127,.26
20,060.97
22,922.00
15,387.42
$ 45,394.31
(2,136.64)
7,344.98
(64,285.07)
82,892.34
14,308.39
11,412. 84
2,324.82
51,861. 66
97,255.97
979 . 57
(59.99)
234,98
188.00
--_.
362.99
L 342 . 56
1,932.58
~5-
-6-
CITY OF SALINA
Salina, Kansas
Exhibit B (Contdo)
~TATEMENT OF REVENUE, ACTUAL AND ESTIMATED
January 1 to December 31, 1968
Actual
Actual Estimated Over (Under)
Revenue Revenue Estimated
Social Security Fund (Contd.)
Receipts
Current tangible tax $ 9 , 208. 72 $ 9,138.09 $ 70.63
Delinquent tax 141.65 141. 65
Sales tax 474.49 474.49
Contributions by employees
and employer 63,887.79 55,000.00 8,887.79
Total Receipts 73,712.65 64,612.58 9,100.07
Totals 91.032.65 80.000.00 11. 032.65
Employees' Retirement Fund
Unencumbered fund balance,
January 1, 1968 38,144.74 27,867.14 10,277 . 60
Receipts
Current tangible tax 4,631.08 4,640.42 (9.34)
Delinquent tax 101. 85 150.00 (48.15)
Sales tax 342.44 342.44
Contributions by employees
and employer 46,176.18 42,000.00 4,176.18
Total Receipts 51,251. 55 47,132.86 4,118.69
Totals 89. 396 . 29 75.000.00 14.:396.29
Sanitation Fund
Unencumbered fund balance,
January 1, 1968 28,732.14 25,860.52 2,871.62
Receipts
Service fees 1562000.00 140,000.20 16.000.00
Totals 184.732.14 165.860.52 180871.62
Parking Meter Fund
Unencumbered fund balance,
January 1, 1968 43,856.47 30,060.86 13. 795. 61
CITY OF SALINA
Salina, Kansas
Exhibit B (Contd.)
STATEMENT OF REVENUE, ACTUAL AND ESTIMATED
January 1 to December 31, 1968
Actual
Actual Estimated Over (-Under)
Revenue Revenue Estimated
Parking Meter Fund (Contd.)
Receipts
Parking meter revenue $ 89 , 097 . 00 $ 70,000.00 $ 19,097.00
Parking meter permits 10,695.00 7,000.00 3,695.00
Interest from investments 690.00 600.00 90.00
Total Receipts 100,482.00 77 , 600. 00 22,882.00
Totals 144.338.47 107.660.86 36.677.61
Water and Sewage Fund
Unencumbered fund balance,
January 1, 1968 1,039,557.89
Adjustment for prior
years encumbrances 136.97
Adjusted unencumbered cash
balance, January 1, 1968 1,039,694.86 220,750.16 818,944.70
Receipts
Water revenue 587,536.32 565,000.00 22,536.32
Sewage revenue 349,461.63 330,000.00 19,461. 63
Miscellaneous income 4,222.62 5,000.00 (777.38)
Tapping service 5,972.10 5,000.00 972.10
Service charge _. Sanitation
department 2,942.98 2,500.00 442.98
Sanitation fees 157,430.49 135,000.00 22,430.49
Construction Fund - Bond
money 70,000.00 90,000.00 ~20,000.00)
Interest on investments 34,785.26 34,785.26
Refunds and misceLlaneouS 49,399.61 49,399.61
Total Receipts 1,261,751.01 1,132,500.00 129,251. 01
Totals $2.30~.445.87 $1. 353. 250.16 $948.195.71
-7-
CITY OF SALINA
Salina, Kansas
STATEMENT OF REVENUE, ACTUAL AND ESTIMATED
January 1 to December 31, 1968
Exhibit B (Contd,)
Actual
Actual Estimated Over (Under)
Revenue ~venu~- Estimated
ConstructiOll - Asphalt
Resurfacing Fund
Unencumbered fund balance,
January 1, 1968 $ 87,492.35 ..L~4,950.00 $ 42,542.35
Receipts
State gasoline tax -
Quarterly payment 2,000.00 (2,000.00)
State gasoline tax -
Surplus distribution 41,637.66 32.000.00 9,637.66
Interest on investments 1,000.00 (1 , 000. 00)
Total Receipts 41,637.66 35,000.00 6)637.66
Totals $ 129.130.01 $ 79,950.00 $ 49.180.01
~8e
CITY OF SALINA
Salina, Kansas
Exhibit C
STATEMENT OF EXPENDITURES
COMPARED WITH BUDGET APPROPRIATIONS
January 1 to December 31, 1968
Actual
(Over) Under
Actual Budget Budget
--
Cenera1 Operating Fund Summary
Dep~E!~! Schedule
._--
Gity Commission C-1 $ 28,753.07 $ 31,300.00 $ 2,546.93
City Manager C-2 33,948.14 33,125.00 (823.14)
City Clerk C-3 71,006.96 70,595.00 (411.96)
City Attorney C-4 16,278.25 14,835.00 (1,443.25)
Municipal Court C-5 8,831.81 8,340.00 (491. 81)
City Building C-6 33,697.21 19,310.00 (14,387.21)
City Engineer C-7 64,945.18 67,165.00 2,219.82
Fire C-8 418,987.41 418,470.00 (517.41)
Inspection C-9 37,588.54 33,450.00 (I~,133.54)
Park C-10 77 ,057.74 95,305.00 18,247.26
Police C-11 401,346.17 446,620.00 45,273.83
Street C-12 182,623.51 198,155.00 15,531.49
Waste Disposal C-13 48,320.00 27,525.00 (20,795.00)
Street Lighting C-14 74,937.67 76,000.00 1,062.33
Traffic and Safety C-15 37,348.93 35,350.00 (1,998.93)
Swimming Pools C-16 17,513.26 15,480.00 (2,033.26)
Planning C-17 20,684.85 19,990.00 (694. 85 )
Insurance and
Contingencies C-18 81,400.86 58,300.00 (23,100.86)
Band C-19 11 , 750. 00 11,750.00
Cemetary C-20 17,148.07 18,060.00 911.93
General Improvement C-21 19,459.49 21 ,930. 00 2,470.51
Memorial Hall C-22 7,838.91 7,550.00 (288.91)
Public Health C-23 35,000.00 35,000.00
Industrial Development C-24 21,516.07 34,000.00 12,483.93
Totals 1.767.982.10 1. 797 . 605.00 29.622.90
Noxious Weeds Fund
Personal Services
Salaries - Regular employees -
other departments 4,375.84 3,500.00 (875.84)
-9-
Exhibit C (Contd.)
CITY OF SALINA
Salina, Kansas
STATEMENT OF EXPENDITURES
COMPARED WITH BUDGET APPROPRIATIONS
January 1 to December 31, 1968
Noxious Weed Fund (Contd.)
Contractual Services
Repair - Machinery and
Equipment
Repair - Tires and tubes
Material and Supplies
Chemicals, drugs, etc.
Motor vehicles - Fuels and
lubricants
Machinery and equipment parts
Motor vehicles - Tires and tubes
Totals
Firemen's Pension
Sundry Expenditures
Pensions paid
Refunds
Reserve
Totals
Policemen's Pension
Sundry Expenditures
Pensions paid
Refunds
Reserve
Totals
Tree Maintenance Fund
Personal Services
Salaries - Regular employees,
other departments
Contractual Services
Repair - Machinery and equip-
ment
Actual
Actual
(Over) Under
Budget
Budget
$
1,311.08 $ 1,000.00 $ (311.08)
68.89 100.00 31. 11
180.99 1,000.00 819.01
440. 13 400.00 (40.13)
300.00 300.00
3.60 200.00 196.40
6.380.53 6.500.00 119.47
26,586.00
617.89
17,000.00
1,500.00
10,000.00
(9.586.00)
882. 11
10,000.00
27.203.89
28.500.00
L 296.11
27,840.00
1,522.31
24,000.00
2,000.00
10,000.00
(3,840.00)
477 . 69
10.000.00
29.362.31
36.000.00
6.637.69
301. 50
4.000.00
3.698.50
22.25
600.00
577.75
-10-
CITY OF SALINA
Salina, Kansas
Exhibit C (Contdo)
STATEMENT OF EXPENDITURES
COMPARED WITH BUDGET APPROPRIATIONS
January 1 to December 31, 1968
Actual
(Over) Under
Actual Budget Budget
Tree Maintenance Fund (Contd.)
Materials and Supplies
Chemicals $ 71. 68 $ 750.00 $ 678.32
Capital Outlay
Machinery and Equipment 4,320.00 3,125.00 (1,195.00)
Totals 4.715.43 8.475.00 3.759.57
Bond and Interest Fund
General bond principal 236,000.00 236,000.00
General bond interest 115,695. 59 112,573.09 (3,122.50)
Improvement bond principal
City share 236,278.30 238,028.30 1,750.00
Property owner share 588,721. 70 586,971. 70 (1,750.00)
Improvement bond interest
City share 60,453.48 52,990.86 (7,462. 62 )
Property owner share 150,504.46 139,546.85 (10,957.61)
Fiscal agency commission and
postage 1,790.10 2,500.20 710.10
Interest on bonds to be issued 35,009.00 35,009.00
Totals 1. 389 .443. 63 1.403.620.00 14.176.37
Flood Works and Levee Fund
Personal Services
Salaries - Regular employees 14,869.07 14,772.00 (97.07)
Contractual Services
Traveling Expense 50.00 50.00
Insurance - Motor vehicles 257.16 290.00 32.84
Repair - Machinery and equip-
ment 2,005.86 1,500.00 (505.86)
Repair - Tires and tubes 51. 50 30.00 (21.50)
Other professional services 100.00 100.00
Other contractual services 120.78 400.00 279.22
-11"
CITY OF SALINA
Salina, Kansas
Actual
(Over) Under
Budget
Exhibit C (Contd.)
STATEMENT OF EXPENDITURES
COMPARED WITH BUDGET APPROPRIATIONS
January 1 to December 31~ 1968
Flood Works and Levee Fund (Contd.)
Materials and Supplies
Expendable tools
Chemicals, drugs, etc.
Motor vehicles - Fuel and
lubricants
Motor vehicles - License tags
Other operating supplies
Cement and cement products
Motor vehicles - Tires and
tubes
Paint and painting materials
Sand, gravel, rock, and chat
Capital Outlay
Machinery and ~quip~ent
Totals
Social Security Fund
Sundry Expenditures
Social security remitted
Budget credit - Reimbursed
expense in excess of
amount budgeted
Totals
Employees' Retirement Fund
Sundry Expenditures
Employees' retirement -
remitted to state
Refunds
Totals
Actual
$
20.58
764.67
750.10
100.00
96.26
662.63
132.20
26.97
2,930.50
22.788.28
88,693.36
(8,887.72)
79.805.57
66,016.82
30.60
66.047.42
Budget
$
30.00
1,200.00
700.00
100.00
200.00
100.00
100.00
50.00
300.00
3,000.00
22.922.00
80,000.00
80.000.00
75,000.00
75.000.00
$
9.42
435.33
(50.10)
103.74
(562.63)
(32.20)
23.03
300.00
69.50
133. 72
(8,693.36 )
8,887.79
194.43
8,983.18
(30.60 )
8.952.58
-12-
CITY OF SALINA
Salina, Kansas
-13-
Exhibit C (Contd.)
STATEMENT OF EXPENDITURES
COMPARED WITH BUDGET APPROPRIATIONS
January 1 to December 31, 1968
Actual
(Over) Under
Actual Budget Budget
Sanitation Fund
Personal Services
Salaries - Regular employees $ 110,958.78 $ 11 0,915 . 00 $ (43.78)
Contractual Services
Telephone and telegraph 426.87 420.00 (6.87)
Traveling expense 20.00 100.00 80.00
Postage 10.00 10.00
Printing office forms 26.50 150.00 123.50
Insurance - Motor vehicles 538.48 630.00 91.52
Insurance - Social security 4,732.99 3,820.00 (912.99)
Employees' retirement 2,932.38 4,100.00 1,167.62
Group insurance 2,233.95 2,000.00 (233.95)
Water service 168.86 200.00 31. 14
Repair - Machinery and
equipment 5,430.29 3,000.00 (2,430. 29 )
Repair - Tires and tubes 209.23 200.00 (9.23)
Repair - Radio equipment 435.50 530.00 94.50
Laundry and towel service 2,024.80 2,500.00 475.20
Medical services 129.20 100.00 (29.20)
Billing and administrative
charges 5,885.95 5,800.00 ( 85 . 9 5 )
Workmen's compensation 5,338.00 5,400.00 62.00
Materials and Supplies
Expendable tools 415.08 300.00 (115.08)
Office supplies 130.66 125.00 (5.66)
Books and periodicals 58.00 20.00 (38.00)
Motor vehicles - Fuel and
lubricants 6,142.59 6,000.00 (142. 59 )
Motor vehicles - License tags 530.00 600.00 70.00
Other operating supplies 132.45 300.00 167.55
Electrical and lighting parts 20.00 20.00
Lumber and lumber products 25.00 25.00
Motor vehicles - Tires and tubes 548.48 400.00 (148.48)
Paint and painting materials 50.00 50.00
Capital Outlay
Trucks 15,157.92 (15,157.92)
Totals ~64.606.96 $ 147.715.00 $ (16. 891. 96 )
CITY OF SALINA
Salina, Kansas
Actual
(Over) Under
Budget
Exhibit C (Contd.)
STATEMENT OF EXPENDITURES
COMPARED WITH BUDGET APPROPRIATIONS
January 1 to December 31, 1968
Parking Meter Fund
Personal Services
Salaries - Regular employees $
Contractual Services
Printing office supplies
Insurance - Motor vehicles
Repair - Machinery and
equipment
Other contracted services
Materials and Supplies
Expendable tools
Office supplies
Motor vehicle - Fuel and
lubricants
Motor vehicle - License tags
Wearing apparel
Other operating supplies
Motor vehicle - Tires and tubes
Parking meter parts
Capital Outlay
Equipment
Parking meters
Bond and interest fund
transfer - Off-street
parking issue
Totals
Water and Sewage Fund
Water supply expenses
Softening and treatment
expenses
Pumping expenses
Distribution expenses
Customers accounting and
collection
Actual
19,365.15
157.12
42.30
237.13
1,185.50
181. 89
119.70
12.50
488.32
84.97
50,300.00
72.174.58
15,063.92
157,657.49
50,763.43
69,354. 25
100,505.19
Budget
$
19,910.00
75.00
55.00
175.00
210.00
25.00
60.00
150.00
15.00
400.00
200.00
50.00
300.00
350.00
300.00
50,300.00
72.575.00
10.200,00
159,395.00
50,200.00
93,550.00
l07,750.00
$
544.85
(82.12)
12.70
(62.13)
(975.50)
25.00
(121.89)
30.30
2.50
(88.32)
200.00
50.00
215.03
350.00
300.00
400.42
(4.863.92)
1,737,51
(563.43)
24,195.75
7,244.81
~ 14-
-15-
CITY OF SALINA
Salina, Kansas
Exhibit C (Contd.)
STATEMENT OF EXPENDITURES
COMPARED WITH BUDGET APPROPRIATIONS
January 1 to December 31, 1968
Actual
(Over) Under
Actual Budget Budget
Water and Sewage Fund (Contd.)
Administrative and general
expenses $ 126,196.53 $ 102,390.00 $ (23,806.53)
Sewage treatment and
collection expenses 125,990.74 130,955.00 4,964.26
Bond principal 115,000.00 115,000.00
Bond interest 104,214.93 103,935.00 (279.93)
Payment to sanitation fund 156,000.00 135,000.00 (21,000.00)
Construction fund bond money 70,000.00 90,000.00 20,000.00
Capital expenditures 220,395.81 50,000.00 (170,395.81)
Refunds and miscellaneous 38,831. 50 ( 38 , 831. 50 )
Totals 1.349.973.79 1.148.375.00 (201.598.79)
Construction - Asphalt
Resurfacing Fund
Sundry Expenditures
Street resurfacing 64,105.44 79,950.00 15,844.56
Totals $ 64.105. 44 $ 79.950.00 $ 15.844.56
Construction Fund
Flood control
Park improvements
Airport
Library
City=County building
Lakewood park
Studies and surveys
Job 463~ streets
Job 475, streets
Job 4760 sidewalks
Jot 480~ streets
Job 481, streets
Job 486, sidewalks
Job 485, paving
Job 491, water main
Job 467. sewer
Job 490~ streets
Job 492, sewer
Job 496, streets
Job 494, streets
Job 498, sidewalks
Job 501. sidewalks
Job 495, streets
Job 500. sewer
Golf course
Sidewalk jobs
November~ 1965,
November. 19660
November. 1967.
December. 1968,
Totals
CITY OF SALINA
Salina, Kansas
STATEMENT OF RECEIPTS, EXPENDITURES,
AND UNENCUMBERED FUND BALANCE
Non-Budgeted Funds
January 1 to December 31, 1968
bond
bond
bond
bond
proceeds
proceeds
proceeds
proceeds
Unencumbered
Fund Balance
1-1-68
$
31,750.13
20,842.58
10,009.42
279.091.17
505,627.47
80,980.21
43,308.35
13,062.70
2,305.21
(9,325.69 )
19,461.15
15,359.17
(912.56)
2,297. 76
3.803.57
13 , 89 8 . 57
32,028.72
$1.063.587.93
-16-
Exhibit D
Unencumbered
Fund Balance
Receipts Expenditures Transfers 12-31-68
$ $ 5,000.00 $ $ 26,750.13
17,503.00 19,214.87 19,130. 71
8.168.64 5.30 18,172.76
278,744.32 346.85
19,924.75 364,808.98 160,743.24
1,234.44 116 . 84 82,097.81
13,450.00 13,059.85 43,698.50
36,028.42 48,082.48 (1,008.64)
100.00 100.00 (2,305.21)
599 . 39 8,726.30
930.61 15,050.12 (5,341. 64)
54,124.34 57,453.70 (12,029.81)
128.55 5.10 789. 11
19,000.00 180,952.69 161,952 . 69
34,104.31 31,003.92 (3,100.39)
11, 71 7 . 08 ( 11, 717 . 08 )
52,915.50 (52,915.50)
39,589.68 42,757.48 (3,167.80)
58,997.83 58,997.83
70,260.55 (70,260.55)
3,813.49 3,813.49
2,386.56 2,386.56
27,433.53 (27,433.53)
100,000.00 39,694.06 60,305.94
151,800.00 7,485.00 144,315.00
1 , 391. 98 (15.715.46) (12,025.72)
3,803.57
13 , 898 . 57
1,012.08 12,850.61 20,190.19
435,502.34 255,848.65 (138,l67.00) 41,486.69
$993 590.36 $1. 617 .460.65 $ $439 . 717. 64
CITY OF SALINA
Salina, Kansas
STATEMENT OF RECEIPTS, EXPENDITURES,
AND UNENCUMBERED FUND BALANCE
Non-Budgeted Funds
January 1 to December 31, 1968
Clearing Accounts
Unencumbered fund balance,
January 1, 1968
Receipts
Withheld from employees
Fees, licenses, and permits
Total Receipts
Total Receipts and
Beginning Balance
Expenditures
Remittances to governmental
agencies
Transfer to General Operating Fund
Total Expenditures
Unencumbered Fund Balance,
December 31, 1968
State
Withholding
Tax
$
Advance
Receipts
Totals
Exhibit D (Contd.)
$ 6,120.50
17,776.77
17,776.77
12,567.:11-.
12,567.11
17,776.77
18,687.61
17,776.77
17,776.77
$
6.120.50
6¿120.50
$120567.11
$ 6,120.50
17,776.77
12,567.11
30,343.88
36,464.34
17,776.77
6,120.50
23,897.27
$12.567.11
-17-
CITY OF SALINA
Salina, Kansas
STATEMENT OF RECEIPTS, EXPENDITURES,
AND UNENCUMBERED FUND BALANCE
Non-Budgeted Funds
January 1 to December 31, 1968
Central Garage Fund
Unencumbered fund balance, January 1, 1968
Receipts
Reimbursement of expenditures
Total Receipts and Beginning Balance
Expenditures
Personal Services
Salaries - Regular employees
Contractual Services
Telephone and telegraph
Insurance - Motor vehicles
Gas service
Light service
Repair - Buildings
Laundry and towel service
Materials and supplies
Expendable tools
Office supplies
Janitor and toilet supplies
Motor vehicles - Fuel and lubricants
Other operating supplies
Machinery and equipment parts
Motor vehicle parts
Welding materials
Sundry Expenditures
Office supplies
Capital Outlay
Garage equipment
Total Expenditures
$28,391.94
308.49
4,378.39
570.58
247.80
308.56
150.29
59.37
268.75
96.35
27,455.31
205.78
42,464.28
1 , 992 . 34
248.63
3,514.13
328.05
Unencumbered Fund Balance, December 31, 1968
Cemetary Endowment Fund
Unencumbered fund balance,
Receipts
Perpetual care deposits
January 1, 1968
Unencumbered Fund Balance, December 31, 1968
Exhibit D (Còntd.)
$ 27,601.80
117 ,408.27
145,010.07
110,989.04
34.021. 03
21 , 112 . 54
100.00
$ 21.212.54
-18-
CITY OF SALINA
Salina, Kansas
Exhibit D (Contd.)
STATEMENT OF RECEIPTS, EXPENDITURES,
AND UNENCUMBERED FUND BALANCE
Non-Budgeted Funds
January 1 to December 31, 1968
Civil Defense Fund
Unencumbered fund balance, January 1, 1968
Receipts
Appropriations - City and County
Matching funds from State of Kansas
Reimbursement of expenditure
Total Receipts
Total Receipts and Beginning Balance
Expenditures
Personal Services
Salaries - Regular employees
Contractual Services
Automobile use allowance
Telephone and telegraph
Traveling expense
Postage
Printing office forms
Insurance - Motor vehicles
Repair - Machinery and equipment
Repair - Radio maintenance
Other contractual services
Materials and Supplies
Office supplies
Motor vehicles - Fuel and lubricants
Motor vehicles - License tags
Other operating supplies
Machinery and equipment parts
Paint and painting supplies
Other repairs and maintenance
Sundry Expenditures
Organization dues
Capital Outlay
Equipment
Total Expenditures
Unencumbered Fund Balance, December 31, 1968
$
1,827.29
$12,000.00
9,999.66
67.81
22,067.47
23,894.76
16,507.00
925.38
2,125.90
318.26
19.96
58.80
91.24
969 . 82
57.80
161. 03
164.00
46.76
45.00
83.36
23.69
140.65
199.95
7.50
666.58
22,612.68
$
1. 282. 08
-19-
CITY OF SALINA
Salina, Kansas
STATEMENT OF RECEIPTS, EXPENDITURES,
AND UNENCUMBERED FUND BALANCE
Non-Budgeted Funds
January 1 to December 31, 1968
Mausoleum Trust Fund
Unencumbered fund balance, January 1, 1968
Unencumbered Fund Balance, December 31, 1968
Mausoleum Endowment Fund
Unencumbered fund balance, January 1, 1968
Unencumbered Fund Balance, December 31, 1968
Street Machinery Fund
Unencumbered fund balance, January 1, 1968
Receipts
Interest
Transfer from General Fund
Total Receipts
Total Receipts and Beginning Balance
Expenditures
Capital Outlay
Machinery and equipment
Unencumbered Fund Balance, December 31, 1968
Cultural Arts Fund
Unencumbered fund balance, January 1, 1968
Receipts
Other appropriations and grants
Reimbursement of expenditures
Total Receipts
Total Receipts and Beginning Balance
Expenditures
Personal Services
Salaries - Regular employees
Contractual Services
Telephone and telegraph
Traveling expenses
Postage
Printing office forms
Other contractual services
$ 2,487.58
10,000.00
5,000.00
8.00
3,000.60
197. 88
86.70
100.28
134.65
637.95
Exhibit D (Contd.)
$ 280.00
280.00
16,607.17
16.607.17
45,908.03
12,487.58
58, 395 . 61
6,750.00
51.645.61
38.55
5,008.00
5,046.55
-20-
CITY OF SALINA
Salina, Kansas
STATEMENT OF RECEIPTS, EXPENDITURES
AND UNENCUMBERED FUND BALANCE
Non-Budgeted Funds
January 1 to December 31, 1968
Cultural Arts Fund (Contd.)
Expenditures (Contd.)
Materials and Supplies
Office supplies
Books and periodicals
Other operating supplies
Sundry Expenditures
Organizational dues
Capital Outlay
Furniture and fixtures
Total Expenditures
$
145.32
21.06
37.66
36.90
384.05
Unencumbered Fund Balance, December 31, 1968
Airport Fund
Unencumbered fund balance, January 1, 1968
Receipts
Reimbursement of expenditures
Total Receipts and Beginning Balance
Expenditures
Contractual Services
Gas service
Light service
Water service
Total Expenditures
385.22
1,088.14
200.02
Unencumbered Fund Balance, December 31, 1968
Ambulance Fund
Unencumbered fund balance, January 1, 1968
Receipts
Ambulance fees
Reimbursement of expenditures
Total Receipts
Total Receipts and Beginning Balance
Expenditures
Personal Services
Salaries - Regular employees
22,252.32
3,032.20
Unencumbered Fund Balance, December 31, 1968
Exhibit D (Contd.)
$
4,783.05
263.50
911. 57
2,042.87
2,954.44
1,673.38
1. 281. 06
9,850.60
25,284.52
35,135.12
24,723.55
$ 10.411.57
-21-
CITY OF SALINA
Salina, Kansas
Exhibit D (Contd.)
STATEMENT OF RECEIPTS, EXPENDITURES,
AND UNENCUMBERED FUND BALANCE
Non-Budgeted Funds
January 1 to December 31, 1968
Community Renewal Program
Unencumbered fund balance, January 1, 1968
Receipts
Grants from Federal Government
Other appropriations and grants
Total Receipts
Total Receipts and Beginning Balance
Expenditures
Contractual Services
Traveling expenses
Other professional services
Other contractual services
Materials and Supplies
Office supplies
Total Expenditures
Unencumbered Fund Balance, December 31, 1968
$
$32,000.00
8,033.40
40,033.40
40,033.40
33.66
35,307.90
3,960.71
93.97
39, 396. 24
$
637.16
-22-
CITY OF SALINA
Salina, Kansas
Exhibit E
CLASSIFIED STATEMENT OF RECEIPTS, DISBURSEMENTS,
AND BALANCES OF CASH, COMPOSITION OF ENDING CASH BALANCE
January 1 to December 31, 1968
Cash and Cash and
Investments Cash Cash Investments
1-1-68 Receipts Disbursements 1213F68
Budgeted Funds
General Operating $ 254,580.92 $1,786,590.74 $1,804,878.41 $ 236,293.25
Noxious Weeds 2,380.69 5,857.06 7,205.53 1,032.22
Firemen's Pension 10,845.43 22,482.07 27,203.89 6,123.61
Policemen's Pension 11,603.19 24,412.01 29,362.31 6,652.89
Tree Maintenance 6,795.48 94.90 4,715.43 2,174.95
Bond and Interest 48,627.31 1,4~2,248.66 1,389,443.63 111,432.34
General and Special
Improvements 852.51 852.51
Flood Works and Levee 5,445.19 20,423.96 23,247.87 2,621.28
Social Security 17,320.00 73,712.65 88,693.36 2,339.29
Employees' Retirement 38,144.74 51,251.55 66,047.42 23,348.87
Sanitation 29,056.34 156,000.00 149,773.24 35,283.10
Parking Meter 43,856.47 100,482.00 72,174.58 72,163.89
Water and Sewage 1,066,628.77 1,261,751.01 1,359,619.47 968,760.31
Construction - Asphalt
Resurfacing 87,492.35 41,637.66 64,105.44 65,024.5]
Total Budgeted
Funds 1,623,629.39 4,996,944.27 5,086,470.58 1,534,103.08
Non-Budgeted Funds
Construction 1,065,363.94 993,590.36 1,619,236.66 439,717 .64
Clearing Accounts 6,120.50 30,343.88 23,897.27 12,567.11
Central Garage 30,105.53 117,408.27 113,372.21 34,141. 59
Cemetary Endowment 21,112.54 100.00 21,212.54
Civil Defense 2,020.92 22,067.47 22,806.31 1,2$2.08
Mausoleum Trust Fund 280.00 280.00
Màuso1eum Endowment 16,607.17 16,607.17
Street Machinery 50,492.78 12,487.58 11,334. 75 51,645.61
Cultural Arts 38.55 5,008.00 4,783.05 263.50
Airport 911.57 2,042.87 1,673.38 1,281. 06
Ambulance 9,850.60 25,284.52 24,723.55 10,411.57
Community Renewal
Program 40,033.40 20,054.34 19,979.06
Total Non-Budgeted
Funds 1,202,904.10 1,248,366.35 1,841,881.52 609, 33ß. 9 3
Totals ~2.826.533.49 $6.245.310.62 $6.928.352.10 $2.143.492.01
- 23'-
CITY OF SALINA
Salina, Kansas
CLASSIFIED STATEMENT OF RECEIPTS, DISBURSEMENTS,
AND BALANCES OF CASH, COMPOSITION OF ENDING CASH BALANCE
January 1 to December 31, 1968
Available Cash and Investments
The First National Bank and Trust Company
The First State Bank
The National Bank of America
The Planters State Bank
Investments - Exhibit K
Water and Sewage Department petty cash
Total Cash and Investments
Exhibit E (Contd.)
Cash and
Investments
12-31-68
$
365,061.46
116,591. 66
388,169.47
334,225.61
937,943.81
1,500.00
$2.143.492.01
-24-
CITY OF SALINA
Salina, Kansas
MUNICIPAL COURT
SUMMARY OF ASSESSMENTS, DISBURSEMENTS,
AND UNCOLLECTED CASE BALANCES
January 1 to December 31, 1968
Uncollected Case Balances,
January 1, 1968
Assessments
Year 1966 fines assessed in 1968
Year 1967 fines assessed in 1968
Year 1968 fines assessed
Year 1968 court costs assessed
Year 1968 parking violations assessed
Total Assessments
Beginning Balance and Assessments
Disbursements
Cash collected and remitted to
City Treasurer
Fines worked out
Fines suspended, dismissed, or
appealed
Total Disbursements
Uncollected Case Balances,
December 31, 1968
Year 1967
and Prior
$ 7,504.00
225.00
2,594.00
2,819.00
10,323.00
5,920.00
260.00
1,763.00
7,943.00
$ 2.380.00
Year 1968
$
78,982.50
8,216.00
31,630.50
118,829.00
118,829.00
104,598.37
488,00
4,448.00
109,534.37
$
90294.6~
Exhibit F
Total
-
$
7,504.00
225.00
2,594.00
78,982.50
8,216.00
31,630.50
121,648.00
129,152.00
110,518.37
748.00
6,211. 00
117,477.37
$ 11. 674. 63
.25-
CITY OF SALINA
Salina, Kansas
STATEMENT OF BONDS OF INDEBTEDNESS,
TEMPORARY NOTES, AND NO-FUND WARRANTS
December 31, 1968
Bonds of Indebtedness
Series
S175
P176
Sl77
FL178
P179
S180
S181
P182
P183
P184
P185
FLl86
S187
P188
P189
OFP190
P191
P192
FLl93
P194
P195
S196
P197
P198
P199
LB200
CB201
P202
PK203
P204
P205
G206
P207
P208
G209
Purpose of Issue
Sewage disposal
Curb, gutter
Sewers and pumping station
Flood control
Curb, gutter, paving
Sewers and pumping station
Sewers
Curb, gutter, paving
Paving
Curb, gutter, paving
Curb, gutter, paving
Flood control
Water and sewage issue of 1961
Sanitary sewers
Curb, gutter, paving
Street improvements
Off-street parking
Street improvements
Street improvements
Flood control
Street improvements
Street improvements
Lateral sewers
Street and sewer improvements
Street improvements
Street and sewer improvements
Library
Saline County - City building
Street and sewer improvements
Park
Street improvements
Street improvements
Airport park
Internal improvement
Internal improvement
Airport park
Totals
Date of
Issue
7-1-57
11-1-57
11-1-57
5-1-58
11-1-58
11-1-58
12-1-59
12-1-59
12-1-59
11-1-60
11-1-60
5-1-61
7-1-61
11-1-61
11-1-61
11-1-61
11-1-62
11-1-62
11-1-62
11-1-63
11-1-63
11-1-63
11-1-63
11-1-64
11-1-65
11-1-65
11-1-65
11-1-66
11-1-66
11-1-66
11-1-67
11-1-67
12-1-67
11-1-68
11-1-68
10-1-68
Interest Rate
Percentage
3 - 4
3 - 3.5
3 - 3.5
2 - 3
2.875 - 2.75
2.875 - 2.75
3.375 - 4
3.375 - 4
3.375 - 4
2.75 - 3.5
2,75 - 3.5
3 - 3.5
3.25 - 5
2.75 - 3
2.75 - 3
2.75 - 3.5
2.5 - 3
2.5 - 3
2.5 - 2,75
2.875 - 3.5
2.875 - 3.5
2.875 - 3.5
2.875 - 3.5
2.75 - 3.5
3.25 - 3.375
3.25 - 3.3
3.25 ~ 3.375
3.75 - .5
3.75 - 5
3,75 - 5
3.7 - 4 - 4.25
3.7 - 4.25
3.75 - 4.25
3,9 - 4.5
3.9 - 4.25
3,75 - 4.25
-26-
Exhi bit G
Original Outstanding Issued Paid Outstanding
Issue 1-1-68 Year 1968 Year 1968 12-31-68
$ 300,000.00 $ 30,000.00 $ $ 30,000.00 $
466,407.30 46,000.00 46,000.00
148, 792. 25 14,000.00 14,000.00
666,000.00 363,000.00 33,000.00 330,000.00
381,301. 27 76,000.00 38,000.00 38,000.00
221,742.13 44,000.00 22,000.00 22,000.00
105,502.41 30,000.00 10,000.00 20,000.00
910,563.15 273,000.00 91,000.00 182,000.00
402,737.72 260,000.00 20,000.00 240,000.00
452,725.10 180,000.00 45,000.00 135,000.00
551,385.64 378,000.00 27,000.00 351,000.00
1,132,000.00 785,000.00 55,000.00 730,000.00
3,600,000.00 2,950,000.00 115,000.00 2,835,000.00
276,297.60 136,000.00 28,000.00 108,000.00
320,706.83 160,000.00 32,000.00 128,000.00
605,942.89 450,000.00 30,000.00 420,000.00
1,375,365.60 1,033,000.00 68,000.00 965,000.00
456,283.76 341,000.00 23,000.00 318,000.00
388,683.19 232,000.00 39 . 000. 00 193,000.00
260,000.00 221,000.00 13,000.00 208,000.00
986,218.15 842,000.00 53,000.00 789 , 000. 00
803,072.90 559,000.00 81,000.00 478,000.00
27,803.21 18,000.00 3,000.00 15,000.00
630,000.00 500,000.00 65,000.00 435,000.00
265,000.00 250,000.00 15,000.00 235,000.00
360,000.00 320,000.00 40,000.00 280,000.00
675,000.00 640,000.00 35,000.00 605,000.00
1,100,000.00 1,100,000.00 55,000,00 1,045,000.00
340,000.00 340,000.00 35,000.00 305,000.00
150,000.00 150,000.00 15,000.00 135,000.00
155,000.00 155,000.00 155,000.00
325,000.00 325,000.00 325,000.00
75,000.00 75,000.00 75,000.00
58,267.56 58,267.56 58,267.56
376,222.70 376,222.70 376,222.70
75,000.00 75,000.00 75,000.00
$13.276.000.00 $509.490.26 $1.176.000.00 $12.609.490.26
CITY OF SALINA
Salina, Kansas
Exhibit G (Contd.)
STATEMENT OF BONDS OF INDEBTEDNESS,
TEMPORARY NOTES, AND NO-FUND WARRANTS
December 31, 1968
Temporary Notes
Issued
Interest or Paid or
Note Date of Rate Payable Balance Renewed Renewed Balance
Number Issue Percentage To 1-1-68 1968 1968 12-31-68
PT-79 4-3-67 4.0 Bearer $ 45,865.81 $ $ 45,865.81 $
PT-80 7-24-67 4.0 Bearer 54,063.70 54,063.70
PT-81 10-2-67 4.0 Bearer 121,448.57 121,448.57
PT-82 10-23-67 4.0 Bearer 68,385.80 68,385.80
Totals 289.763.88 289.763.88
No-Fund Warrants
B 11-20-67 4.0 Order
No. 798.7 $ 80.000.00 $ $ $80.000.00
-27-
CITY OF SALINA
Salina, Kansas
Exhibit H
RECONCILEMENT OF FISCAL AGENCY ACCOUNT
December 31, 1968
Balance with Fiscal Agency, January 1, 1968
$
6,964.40
Remittances
Matured bonds
Interest coupons
Commissions and postage
$1,176,000.00
430,586.03
2,072.53
1,608,658.56
Total Remittances and Beginning Balance
1,615,622.96
Returns
Cancelled bonds
Interest coupons paid
Commissions and postage retained
1,176,000.00
429,547.61
2,072.53
1,607,620.14
Balance with Fiscal Agency, December 31, 1968
$
8.002.82
~28-
CITY OF SALINA
Salina, Kansas
Exhibit H (Contd.)
RECONCILEMENT OF FISCAL AGENCY ACCOUNT
December 31, 1968
Analysis of Balance, December 31, 1968
Date Date Coupon Bond
Bond Series Issued Due Number Number Detail Amount
FL- 17 8 5-1-58 3-1-68 19 338 1 @ $ 12.50 $ 12.50
FL-178 5-1-58 3-1-68 19 352-360 9 @ 12.50 112.50
FL-178 5-1-58 3-1-68 19 544-548 5 @ 15.00 75.00
FL-17 8 5-1-58 3-1-68 19 602 1 @ 15.00 15.00
FL-17 8 5-1-58 9-1-68 20 338 1 @ 12.50 12.50
FL-17 8 5-1-58 9-1-68 20 352-360 9 @ 12.50 112.50
FL- 17 8 5-1-58 9-1-68 20 494-501 8 @ 13.75 110.00
FL-178 5-1-58 9-1-68 20 544-548 5 @ 15.00 75.00
FL-178 5-1-58 9-1-68 20 602 1 @ 15.00 15.00
P-182 12-1-59 12-1-68 18 901-910 10 @ 16.87 168.70
P-183 12-1-59 12-1-68 18 173-177 5 @ 16.87 84.35
P-183 12-1-59 12-1-68 18 343-402 60 @ 18.75 1,125.00
P-185 11-1-60 11-1-68 16 434-443 10 @ 16.25 162.50
FL-186 5-1-61 3-1-62 1 953-958 6 @ 29.17 175.02
FL-186 5-1-61 9-1-62 2 953-958 6 @ 17.50 105.00
FL-186 5-1-61 3-1-63 3 953-958 6 @ 17.50 105.00
FL-186 5-1-61 9-1-63 4 953-958 6 @ 17.50 105.00
FL-186 5-1-61 3-1-64 5 953-958 6 @ 17.50 105.00
FL-186 5-1-61 9-1-64 6 953-958 6 @ 17.50 105.00
FL-186 5-1-61 3-1-65 7 953-958 6 @ 17.50 105.00
FL-186 5-1-61 9-1-65 8 953-958 6 @ 17.50 105.00
FL-186 5-1-61 3-1-66 9 953-958 6 @ 17.50 105.00
FL-186 5-1-61 9-1-66 10 953-958 6 @ 17.50 105.00
FL-186 5-1-61 3-1-67 11 953-958 6 @ 17.50 105.00
FL-186 5-1-61 9-1-67 12 953-958 6 @ 17.50 105.00
FL-186 5-1-61 9-1-67 13 613-614 2 @ 15.00 30.00
FL-186 5-1-61 9-1-67 13 625-632 8 @ 15.00 120.00
FL-186 5-1-61 9-1-67 13 953-958 6 @ 17.50 105.00
FL-186 5-1-61 3-1-68 14 625-632 8 @ 15.00 120.00
FL-186 5-1-61 3-1-68 14 613-614 2 @ 15.00 JO.OO
FL-186 5-1-61 3-1-68 14 748-749 2 @ 16.25 32.50
FL-186 5-1-61 3-1-68 14 953-958 6 @ 17.50 105.00
OFP-190 11-1-62 11-1-68 12 1046-1060 15 @ 14.38 215. 70
P-191 11-1-62 11-1-68 12 408-412 5 @ 15.00 75.00
FL-193 11-1-63 11-1-68 10 99-104 6 @ 14.38 86.28
-29-
Analysis of Balance, December 31, 1968 (Contd.)
Date Date Coupon Bond
Bond Series Issued Due Number Number Detail Amount
FL-193 11-1-63 11-1-68 10 183-187 5 @ $ 15.63 $ 78.15
P-194 11-1-63 11-1-68 10 224-233 10 @ 14.38 143.80
P-194 11-1-63 11-1-68 10 371-394 24 @ 14.38 345.12
P-194 11-1-63 11-1-68 10 896-905 10 @ 15.63 156.30
P-194 11-1-63 11-1-68 10 935-939 5 @ 15.63 78.15
P-199 11-1-65 11-1-68 6 15-16 2 @ 82.50 165.00
CB-201 11-1-66 5-1-68 3 163 1 @ 95.00 95.00
CB-201 11-1-66 11-1-68 4 163 1 @ 95.00 95.00
P- 204 11-1-67 5-1-68 1 3-4 2 @ 106.25 212.50
P-204 11-1-67 5-1-68 1 6 1 @ 92.50 92.50
P-204 11-1-67 11-1-68 2 6 1 @ 92.50 92.50
P-204 11-1-67 11-1-68 2 3-4 2 @ 106.25 212.50
P- 205 11-1-67 5-1-68 1 8-14 7 @ 106.25 743.75
P-205 11-1-67 11-1-68 2 8-14 7 @ 106.25 743.75
Water and Sewage 7-1-61 2-1-68 13 976-980 5 @ 16.25 81. 25
Water and Sewage 7-1-61 2-1-68 13 1796-1800 5 @ 17.50 87.50
Water and Sewage 7-1-61 8-1-68 14 1211-1220 10 @ 16.25 162.50
Water and Sewage 7-1-61 8-1-68 14 1796-1800 5 @ 17.50 87.50
Total $8.002.82
CITY OF SALINA
Salina, Kansas
RECONCILEMENT OF FISCAL AGENCY ACCOUNT
December 31, 1968
Exhibit H (Contd.)
-30-
City Buildings,
etc.
Buildings
Blanket
Equipment,
and contents -
policy
Miscellaneous
Memorial Hall Liability
Vehicles
Owners', Landlords', and
Tenants' Liability
Policy -
Kenwood Park Grandstand
Lakewood Park Boat
Concession and Lodge
Steam Boilers
Workmen's Compensation
Schedule Liability -
Water and Sewage
Bodily injury
Property damage
CITY OF SALINA
Salina, Kansas
INSURANCE IN FORCE
December 31, 1968
Type of Coverage
Fire and lightning,
extended coverage,
vandalism and ma-
licious mischief
Bodily injury
Bodily injury
Property damage
Medical
Fire, lightning, and
transportation
Theft and combined
additional coverage
Bodily injury
Property damage
Bodily injury
Property damage
Explosion - Each accident
City Hall, Police
Building, and Memorial
Hall
Filter Building, Fire
Stations, Park Depart-
ment Building, and Sewage
Disposal Plant
Co-In-
surance
90%
Exhibit I
Amount of
Coverage
$
2,678,000.00
25/300,000.00
100/300,000.00
50,000.00
500.00
Schedule
25/100,000.00
5,000.00
100/300,000.00
50,000.00
100,000.00
25,000.00
25,000.00
100/300,000.00
50/50,000.00
-31-
Money and Securities
Depositors' Forgery Bond
Public Employees' Blanket Bond
Scheduled Property, Floater
CITY OF SALINA
Salina, Kansas
INSURANCE IN FORCE
December 31, 1968
Type of Coverage
Inside premises
Outside premises
Police cameras
Co-In-
surance
Exhibit I (Contd.)
Amount of
Coverage
$
25,000.00
25,000.00
10,000.00
10,000.00
205.00
-32-
CITY OF SALINA
Salina, Kansas
Exhibit J
FIDELITY BONDS IN FORCE
December 31, 1968
Date Date of
Name Title Effective Expiration Amount
Charles W. Casebeer City Commissioner 4-19-65 Term - 4 yrs. $10,000.00
G. N. Waddell City Commissioner 4-19-65 Term - 4 yrs. 10,000.00
Carl R. Rundquist City Commissioner 4-17-67 Term - 4 yrs. 10,000.00
William W. Yost City Commissioner 4'-17- 67 Term - 2 yrs. 10,000.00
Donald D. Millikan City Commissioner 12-30-68 Term - 4 yrs. 10,000.00
Norris D. Olson City Manager 5-1-64 Continuous 5,000.00
Donald L. Harrison City Clerk and
Director of Finance 3-21-68 Continuous 5,000.00
M. E. Abbott City Treasurer 3-21-68 Continuous 50,000.00
Harold F. Harper City Engineer 1-15-46 Continuous 5,000.00
Robert A. Lange Building Inspector 6-1-59 Continuous 1,000.00
Harold Henderson Municipal Court Judge 3-31-67 Continuous 1,000.00
-33-
CITY OF SALINA
Salina, Kansas
Exhibit K
SCHEDULE OF INVESTMENTS
December 31, 1968
Balance Balance
1-1-68 Addi tions Reductions 12-31-68
Water and Sewage Fund
U. S. Treasury Bills
Extension and bond
retirement account $248,737.45 $330,487.50 $347,890.23 $231,334.72
Bond reserve account 258,868.85 347,770.28 258,868.85 347,770.28
Depreciation and
emergency account 146,455.66 154,503.71 146,455.66 154,503.71
Totals 654.061. 96 832.761.49 753.214.74 733,608.71
Cemetery Endowment Fund
U. S. Treasury Bills 20.854.02 22.761. 43 23.700.53 19,914.92
Mausoleum Endowment Fund
U. S. Treasury Bills 16.114.47 16.122.68 16.114.47 16,122.68
Construction Fund
Certificate of Deposit 105,000.00 105,000.00
U. S. Treasury Bills 489.052.00 392.697. 25 758.451. 75 123,297.50
Street Machinery Fund
Savings accounts 40.000.00 40,000.00
Parking Meter Fund
Certificate of Deposit 15,000.00 15,000;00
Savings account 5.000.00 5 , 000.. 00
Total Investments -
All Funds $937.943.81
-34-
Deduct F.D.I.C.
15,000.00
15,000.00
CITY OF SALINA
Salina, Kansas
COMPARISON OF DEPOSITORY SECURITY
WITH BALANCES ON DEPOSIT
December 31, 1968
First National
Bank and
Trus t Co~any
De ositories
Planters
State
Bank
Total on Deposit
M. E. Abbott,
City Treasurer
$365,061. 46
$523,933.80
Balance
350.061.46
508.933.80
Security Required (70%)
245.043.02
356.253.66
Security Provided
$587.000.00
$670.500.00
National
Bank of
America
First
State
Bank
$349,043.49 $116,591. 66
15,000.00 15,000.00
334.043.49 101. 591. 66
233.830.44 71.114.16
$422.000.00 $ 85.000.00
Homestead
Building
and Loan
$15,000.00
15,000.00
$
Investments
Prudential
Savings
Association
$15,000.00
15,000.00
$
Exhibit L
Security
Savings
and Loan
$15,000.00
15,000.00
$
-35-
CITY OF SALINA
Salina, Kansas
SCHEDULE OF AUDIT ADJUSTMENTS
December 31, 1968
Debit
-1-
Bond and Interest Fund - Balance
General Fund - Expenditures
Bond and Interest Fund - Revenue
General Fund - Balance
To adjust for accrued interest on bonds
sold not transferred to Bond and
Interest Fund.
$407.66
407.66
Exhibit M
Credit
$407.66
407.66
-36-
CITY OF SALINA
Salina, Kansas
Exhibit N
STATEMENT OF TAXES RECEIVED
FROM COUNTY TREASURER, BY FUNDS
January 1 to December 31, 1968
Delinquent
Tax
1967 Current
Tax and
Sales Tax
Totals
Ad Valorem and Intangible Taxes
General Operating
Ad valorem
Intangible
Total General Operating
$ 17,986.58 $1,055,660.39 $1,073,646.97
50.45 47,679.53 47,729.98
18,037.03 1,103,339.92 1,121,376.95
93.37 5,763.69 5,857.06
122.84 10,940.00 11,062.84
374.72 15,756.63 16,131. 35
1. 87 93.03 94.90
12,344.98 728,700.36 741,045.34
334.98 19,900.98 20,235.96
141.65 9,683.21 9,824.86
101.85 4,973.52 5,075.37
31,553.29 1,899,151.34 1,930,704.63
75,736.56 454,094. 71 529,831. 27
6,722.23 37,690.33 44,412.56
2,642.75 142.42 2,785.17
1,628.24 3,105.88 4, 734. 12
441.36 950.62 1 , 39 1. 98
966.91 44 , 179 . 89 45,146.80
88,138.05 540,163.85 628,301. 90
$119.691. 34 $2.439.315.19 $2.559.006.53
Noxious Weeds
Firemen's Pension
Policemen's Pension
Tree Maintenance
Bond and Interest
Flood Works and Levee
Social Security
Employees' Retirement
Total Ad Valorem and
Intangible Taxes
Special Taxes
(a) Paving
(a) Sewer
(b) Water
(c) Weeds
(d) Sidewalks
(a) Off-Street Parking
Total Special Taxes
Total Taxes
Distribution - Special Taxes
(a) To Bond and Interest Fund
(b) To Water and Sewage Fund
(c) To General Fund
(d) To Construction Fund
-37-
CITY OF SALINA
Salina, Kansas
DETAIL OF GENERAL OPERATING FUND EXPENDITURES
BY DEPARTMENTS, COMPARED WITH BUDGET APPROPRIATIONS
January 1 to December 31~ 1968
City Commission
Personal Services
Salaries - Officials
heads
Contractual Services
Traveling expense
Contributions
Legal advertising
Other contractual services
Revision of ordinances
Sundry Expenditures
Organization dues
and department
Totals
City Manager
Personal Services
Salaries - Officials and department
heads
Salaries
Contractual
Telephone
Traveling expense
Postage
Insurance - Motor vehicles
Insurance - Surety bonds
Repair - Furniture and office
equipment
Repair - Machinery and equipment
Repair - Tires and tubes
- Regular employees
Services
and telegraph
Actual
Budget
$
500.00 $ 500.00 $
2,883.83 5,000.00
11,659.50 12,000.00
4,067.35 3,500.00
5,756.11 6,000.00
1,527.65 2,000.00
2,358.6~ 2,300.00
28.753.0~ --=~~-r3-°0. 00
15,300.00
15,221. 36
14,000.00
15,125.00
1,307.00
378.62
86.71
94.67
18.00
1,250.00
750.00
85.00
115 . 00
20.00
52.48
403. 77
19.00
500.00
50.00
Schedule C-1
Actual
(Over) Under
Budget
2,116.17
340.50
(567.35)
243.89
472.35
(58.63)
2.546.93
Schedule C-2
(1,300.00)
(96.36)
(57.00)
371.38
(1.71)
20.33
2.00
(52.48)
96.23
31.00
-38-
CITY OF SALINA
Salina, Kansas
Schedule
DETAIL OF GENERAL OPERATING FUND EXPENDITURES
BY DEPARTMENTS, COMPARED WITH BUDGET APPROPRIATIONS
January 1 to December 31, 1968
City Manager (Contd.)
Materials and Supplies
Office supplies
Books and periodicals
Motor vehicles - Fuel and lubricants
Motor vehicles - License tags
Motor vehicles - Tires and tubes
Other operating supplies
Sundry Expenditures
Organization dues
Totals
City Clerk
Personal Services
Salaries - Officials and department
heads
Salaries - Regular employees
Salaries - Part-time employees
Contractual Services
Freight and express
Telephone and telegraph
Traveling expense
Postage
Printing office forms
Insurance - Surety bonds
Repair - Furniture and office
equipment
Rent - Machinery and equipment
Auditing and accounting services
Election expenses
Other professional services
Other contractual services
Actual
$
250.18
254.50
295.34
27.50
70.46
1.05
167.50
33.948.14
15,774.06
25,941. 88
342.00
1,005.56
265.05
859.92
1,452.02
271. 50
718.87
13,870.87
3,200.00
2,793.07
517.61
90.24
C-2 (Contd.)
Budget
Actual
(Over) Under
Budget
$
150.00 $ (100.18)
200.00 (54.50)
500.00 204.66
30.00 2.50
100.00 29.54
50.00 48.95
200.00 32.50
33.125.00 (823.14)
Schedule C-3
19,945.00 4,170.94
23,215.00 (2,726.88)
1,000.00 658.00
20.00 20.00
1,200.00 194.44
700.00 434.95
1,000.00 140.08
1,500.00 47.98
360.00 88.50
700.00 (18.87)
13,000.00 (870.87)
4,000.00 800.00
(2.,7.9;3.07)
200.00 (317.61)
100.00 9.76
-39-
C-3 (Contd.)
CITY OF SALINA
Salina, Kansas
Schedule
DETAIL OF GENERAL OPERATING FUND EXPENDITURES,
BY DEPARTMENTS, COMPARED WITH BUDGET APPROPRIATIONS
January 1 to December 31, 1968
City Clerk (Contd.)
Materials and Supplies
Office supplies
Books and periodicals
Election supplies
Other operating supplies
Sundry Expenditures
Organization dues
Refunds
Capital Outlay
Furniture and fixtures
Dffice mechanical equipment
Totals
City Attorney
Personal Services
Salaries - Officials and department
heads
Salaries - Regular employees
Contractual Services
Traveling expenses
Legal services
Materials and Supplies
Books and periodicals
Sundry Expenditures
Organization dues
Totals
Actual
(Over) Under
Actual Budget Budget
$ 1,617.13 $ 1,700.00 $ 82.87
195.80 100.00 (95.80)
580.00 580.00
3.86 100,00 96.14
222.50 225,00 2.50
488.00 150.00 (338.00)
745.87 100.00 (645.87)
631.15 700.00 68.85
71.006.96 70.595.00 (411.96)
Schedule C-4
6,948.00 6.780.00 (168.00)
4,920.00 5,055.00 135.00
17.50 100.00 82.50
4,173.75 2.500.00 0,673.75)
214.00 350.00 136.00
5.00 50.00 45.00
$ 16.278.25 $ 140835.00 $ (L443. 25)
-40~
Schedule C-5
CITY OF SALINA
Salina, Kansas
DETAIL OF GENERAL OPERATING FUND EXPENDITURES,
BY DEPARTMENTS, COMPARED WITH BUDCET APPROPRIATIONS
January 1 to December 31, 1968
Municipal Court
Personal Services
Salaries - Officials and department
heads
Salaries - Regular employees
Contractual Services
Traveling expenses
Printing office forms
Insurance - Surety bonds
Other professional services
Materials and Supplies
Office supplies
Sundry Expenditures
Refunds
Totals
City Building
Personal Services
Salaries - Regular employees
Contractual Services
Insurance - Fire
Gas service
Light and power service
Water service
Repair - Buildings
Laundry and towel service
Other professional services
Materials and Supplies
Expendable tools
Janitor and toilet supplies
Cement and cement products
Actual
Actual
(Over) Under
Budget
Budget
$
3,507.00
3,996.00
$ 3,390.00 $ (117 . 00 )
3,805.00 (191. 00)
150.00 150.00
200.00 57.95
10.00
610.00 (304. 00 )
125.00 52.24
50.00 (140.00)
8.340.00 (491.81)
142.05
10.00
914.00
72.76
190. 00
8.831. 81
Schedule C-6
8,349.96 10,660.00 2.310.04
2,982.50 1,300.00 (1,682.50)
1,935.15 1,800.00 (135.15)
1,719.65 900.00 (819.65)
596.96 700.00 103.04
760.65 1,000.00 239.35
17.83 50.00 32.17
358.52 150.00 (208.52)
21.12 50.00 28.88
1,627.63 2,000.00 372.37
1.45 200.00 198.55
-41-
Schedule
DETAIL OF GENERAL OPERATING FUND EXPENDITURES,
BY DEPARTMENTS, COMPARED WITH BUDGET APPROPRIATIONS
January 1 to December 31, 1968
CITY OF SALINA
Salina, Kansas
City Building (Contd.)
Materials and Supplies (Contd.)
Electrical and lighting parts
Lumber and lumber products
Paint and painting materials
Capital Outlay
Furniture and fixtures
Totals
City Engineer
Personal Services
Salaries - Officials and department
heads
Salaries - Regular employees
Contractual Services
Telephone and telegraph
Traveling expense
Postage
Blueprints
Printing office forms
Insurance - Motor vehicles
Insurance - Surety bonds
Repair - Furniture and office equipment
Repair - Machinery and equipment
Repair - Tires and tubes
Other professional services
Other contractual services
Materials and Supplies
Office supplies
Books and periodicals
Drafting and engineering supplies
Actual
$ 277 . 02 $
6.60
70.98
14,971.19
33.697.21
10,691. 00
43,693.02
561. 43
495.18
35.49
316.69
145. 72
18.00
208.80
555.19
14.00
37.98
271.72
92.90
1,510.20
C-6 (Contd.)
Budget
Actual
(Over) Under
Budget
300.00
100.00
100.00
$
22.98
93.40
29.02
(14,971.19)
19.310.00
(14.387.21)
Schedule C-7
10,080.00 ( 611. 00 )
49,575.00 5,881.98
400.00 (161. 43)
500.00 4.82
50.00 14.51
600.00 283.31
100.00 100.00
200.00 54.28
20.00 2.00
100.00 (108.80)
600.00 44.81
60.00 46.00
100.00 62.02
150.00 150.00
200.00 (71. 72)
75.00 (17.90)
900.00 (610.20)
-42-
C- 7 (Contd.)
CITY OF SALINA
Salina, Kansas
Schedule
DETAIL OF GENERAL OPERATING FUND EXPENDITURES,
BY DEPARTMENTS, COMPARED WITH BUDGET APPROPRIATIONS
January 1 to December 31, 1968
City Engineer (Contd.)
Materials and Supplies (Contd.)
Motor vehicles - Fuel and lubricants $
Motor vehicles - License tags
Lumber and lumber products
Motor vehicles - Tires and tubes
Sundry Expenditures
Organization dues
Capital Outlay
Furniture and office equipment
Office mechanical equipment
Radio equipment
Trucks
Totals
Fire
Personal Services
Salaries - Officials and department
heads
Salaries - Regular employees
Operators
Contractual Services
Telephone and telegraph
Traveling expenses
Postage
Printing office forms
Insurance - Motor vehicles
Gas service
Light and power service
Water service
Repair - Buildings
Repair - Furniture and office
equipment
Actual !udget
622.94 $ 900. 00
61.00 75.00
73.72 200.00
132.08 100.00
115.00 180.00
1,411. 85
1,102.50
1,044.00
1,734.77 2,000.00
64.945.18 67.165.00
Actual
(Over) Under
Budget
$
277.06
14.00
126.28
(32.08)
65.00
(1,411.85)
(1,102.50)
(1,044.00)
265.23
2.219.82
Schedule C-8
9,432.00 9,240.00 (192.00)
370,373.88 366,955.00 (3,418.88)
12,888.85 13,105.00 216.15
1,978.02 2.000.00 21. 98
122.66 325.00 202.34
58.13 80.00 21. 87
100.00 100.00
721.11 1,125.00 403.89
2,727.84 2,400.00 (327.84)
1,272.52 1,300.00 27.48
368.70 550.00 181. 30
22.45 200.00 177 . 55
87.56 50.00 (37.56)
-43-
CITY OF SALINA
Salina, Kansas
Schedule
DETAIL OF GENERAL OPERATING FUND EXPENDITURES,
BY DEPARTMENTS, COMPARED WITH BUDGET APPROPRIATIONS
January 1 to December 31, 1968
Actual
Fire (Contd. )
Contractual Services (Contd.)
Repair - Machinery and equipment
Repair - Motor vehicles
Repair - Tires and tubes
Repair - Radio equipment
Laundry and towel service
Other professional services
Materials and Supplies
Expendable tools
Office supplies
Books and periodicals
Chemicals, drugs, etc.
Janitor and toilet supplies
Motor vehicles - Fuel and lubricants
Seeds, plants, trees, and lawn
supplies
Wearing apparel
Other operating supplies
Electrical and lighting parts
Lumber and lumber products
Machinery and equipment parts
Motor vehicles - Parts
Motor vehicles - Tires and tubes
Paint and painting materials
Photograph supplies
Welding supplies
Other repairs and maintenance
Sundry Expenditures
Organization dues
Capital Outlay
Fire fighting equipment
Furniture and fixtures
Radio equipment
$
116 . 84
41. 06
1,476.97
618.26
280.84
231.26
205.85
386.45
566.86
3,976.47
17.16
5,963.44
318.39
377 .19
18.15
36.25
750.19
74.72
92.84
152.45
60.07
180.29
10.00
1,723.19
558.50
700.00
Totals
$418.987 . 41
Budget
$
150.00
100.00
30.00
1,350.00
360.00
850.00
250.00
500.00
100.00
100.00
900.00
1,500.00
35.00
7,500.00
1,000.00
325.00
75.00
450.00
500.00
250.00
200.00
165.00
200.00
800.00
25.00
2,000.00
500.00
825.00
$418.470.00
C-8 (Contd.)
Actual
(Over) Under
Budget
$
33.16
58.94
30.00
(126.97)
(258.26)
569.16
18.74
294.15
(286.45)
100.00
333.14
(2,476.47)
17.84
1,536.56
681. 61
(52.19)
56.85
413.75
(250.19)
17 5.28
107.16
12.55
139 . 93
619.71
15.00
276.81
(58.50)
125.00
$
(517.41)
-44-
CITY OF SALINA
Salina, Kansas
DETAIL OF GENERAL OPERATING FUND EXPENDITURES,
BY DEPARTMENTS, COMPARED WITH BUDGET APPROPRIATIONS
January 1 to December 31, 1968
Inspection
Personal Services
Salaries - Regular employees
Contractual Services
Telephone and telegraph
Traveling expense
Postage
Printing office forms
Insurance - Motor vehicles
Insurance - Surety bonds
Repair - Machinery and equipment
Repair - Tires and tubes
Radio maintenance contract
Other professional services
Materials and Supplies
Office supplies
Books and periodicals
Motor vehic1es--Fue1 and lubricants
Motor vehicles - License tags
Motor vehicles - Tires and tubes
Sundry Expenditures
Organization dues
Capital Outlay
Furniture and fixtures
Office mechanical equipment
Radio equipment
Trucks and cars
Totals
Park
Personal Services
Salaries - Officials and department
heads
Schedule C-9
Actual
(Over) Under
Actual Budget Budget
$ 24,411. 91 $ 27,365.00 $ 2,953.09
768.06 800.00 31. 94
54.48 200.00 145.52
114.73 100.00 (14.73)
353.25 300.00 (53.25)
177 . 33 325.00 147.67
10.00 (10.00)
1,176.76 2,000.00 823.24
3.00 10.00 7.00
413.05 295 . 00 (118.05)
50.00 50.00
197.12
350.45
558. 71
50.00
189. 89
200.00
100.00
700.00
65.00
125.00
157.00
140.00
314.80
468.00
225.00
7 , 595 . 00
200.00
475.00
37.588.54
33.450.00
8,100.00
8,100.00
2.88
(250.45)
141.29
15.00
(64. 89 )
(17.00)
(114.80)
(468.00)
250.00
(7,595.00)
(4.138.54)
Schedule C-10
-45-
C-10 (Contd.)
CITY OF SALINA
Salina, Kansas
Schedule
DETAIL OF GENERAL OPERATING FUND EXPENDITURES,
BY DEPARTMENTS, COMPARED WITH BUDGET APPROPRIATIONS
January 1 to December 31, 1968
Park (Contd.)
Personal Services (Contd.)
Salaries - Regular employees
Salaries - Part-time employees
Contractual Services
Telephone and telegraph
Traveling expense
Insurance - Buildings
Insurance - Motor vehicles
Gas service
Light and power service
Water service
Repair - Buildings
Repair - Machinery and equipment
Repair - Tires and tubes
Materials and Supplies
Expendable tools
Books and periodicals
Chemicals, drugs, etc.
Motor vehicles - Fuel and lubricants
Motor vehicles - License tags
Recreational supplies
Memorial park stadium
Seeds, plants, trees, and lawn
supplies
Other operating supplies
Cement and cement products
Electrical and lighting parts
Lumber and lumber products
Motor vehicles - Tires and tubes
Paint and painting materials
Sand, gravel, rock, and chat
Sundry Expenditures
Organization dues
Actual
(Over) Under
Actual Budget Budget
$ 30,414.92 $ 33,135.00 $ 2,720.08
13,691.48 16,000.00 2,308.52
554.48 400.00 (154.48)
50.00 50.00
223.00 225.00 2.00
212.59 225.00 12.41
935.78 700.00 (235.78)
741. 31 600.00 (141. 31)
30.47 (30.47)
525.52 500.00 (25.52)
1 , 769 . 72 1,400.00 (369. 72)
22.50 100.00 77.50
212.84 100.00 (112.84)
60.00 25.00 (35.00)
222.28 100.00 (122.28)
860.84 700.00 (160.84)
101.25 75.00 (26.25)
217.87 300.00 82.13
700.24 1,200.00 499.76
319.50 1,250.00 930.50
187.43 200.00 12.57
12.66 25.00 12.34
218.84 200.00 (18.84)
137.18 200.00 62.82
66.34 125.00 58.66
299. 32 400.00 100.68
26.76 200.00 173.24
20.00 20.00
-46-
C-10 (Contd.)
CITY OF SALINA
Salina, Kansas
Schedule
DETAIL OF GENERAL OPERATING FUND EXPENDITURES,
BY DEPARTMENTS, COMPARED WITH BUDGET APPROPRIATIONS
January 1 to December 31, 1968
Park (Contd.)
Capital Outlay
Park equipment - Mowers
Recreational equipment
Landscape improvements
Shuffle board replacement
Truck replacement
Totals
Police
Personal Services
Salaries - Officials and department
heads
Salaries - Regular employees
Salaries - Part-time employees
Contractual Services
Telephone and telegraph
Traveling expense
Postage
Feeding prisoners
Printing office forms
Insurance - Motor vehicles
Gas service
Light and power service
Water service
Repair - Buildings
Repair - Furniture and office
equipment
Repair - Machinery and equipment
Repair -"Tires and tubes
Repair - Radio equipment
Rent - Machinery and equipment
Actual
Actual
(Over) Under
Budget
Budget
$ 753.03 $ 400.00 $ (353.03)
266.92 1,000.00 733.08
12,555.29 25,000.00 12,444.71
922.68 850.00 (72.68)
1,694.70 1,500.00 (194.70)
77.057.74 95.305.00 18.247.26
Schedule C-11
8,142.00 9,240.00 1,098.00
300,866.10 330,665.00 29,798.90
27,183.00 27,090.00 (93.00)
4,699.33 5,000.00 300.67
463.20 700.00 236.80
878.04 525.00 (353.04)
5,476.50 6,000.00 523.50
2,443.43 1,500.00 (943.43)
743.52 1,200.00 456.48
462.80 (462.80)
883.02 1,100.00 216.98
12.55 (12.55)
757.95 300.00 (457.95)
427.54 900.00 472.46
11,494.26 14,000.00 2,505.74
224.20 250.00 25.80
2,299.55 2,100.00 (199 . 55)
1,667.46 1,200.00 (467.46)
-47-
CITY OF SALINA
Salina, Kansas
Actual
(Over) Under
Budget
C-11 (Contd.)
Schedule
DETAIL OF GENERAL OPERATING FUND EXPENDITURES,
BY DEPARTMENTS, COMPARED WITH BUDGET APPROPRIATIONS
January 1 to December 31, 1968
Police (Contd.)
Contractual Services (Contd.)
Laundry and towel service
Medical services
Other professional services
Other contractual services
Materials and Supplies
Expendable tools
Office supplies
Books and periodicals
Food for animals
Motor vehicles - Fuel and lubricants
Motor vehicles - License tags
Wearing apparel
Other operating supplies
Electrical and lighting parts
Lumber and lumber products
Motor vehicles - Tires and tubes
Paint and painting supplies
Photography supplies
Sundry Expenditures
Organization dues
Capital Outlay
Equipment
Automobiles and motorcycles
Furniture and fixtures
Officers' service equipment
Office mechanical equipment
Totals
Actual
Budget
$
370.48 $ 380.00 $
467.50 600.00
1,202.98 700.00
16.75 200.00
200.69 300.00
1,651.67 1,800.00
287.95 350.00
206.97 200.00
12,742.22 14,000.00
188.00 230.00
6, 172 . 29 6,340.00
210.31 450.00
32.53 100.00
32.14 100.00
2,350.26 2,000.00
137.17 50.00
905.51 800.00
324.00
450.00
1,447.38
350.00
14,500.00
450.00
500.00
1,011.30
641.12
1,622.50
$401. 346.17
$446.620.qO
9.52
132.50
(502.98)
183.25
99.31
148.33
62.05
(6.97)
1,257.78
42.00
167.71
239 . 69
67.47
67.86
(350.26)
(87.17)
(105.51)
126.00
(1,097.38)
14,500.00
(561.30)
(141.12)
(1,622.50)
$ 45.273.83
-48-
CITY OF SALINA
Salina, Kansas
DETAIL OF GENERAL OPERATING FUND EXPENDITURES,
BY DEPARTMENTS, COMPARED WITH BUDGET APPROPRIATIONS
January 1 to December 31, 1968
Street
Personal Services
Salaries - Officials and department
heads
Salaries - Regular employees
Contractual Services
Telephone and telegraph
Traveling expense
Printing office forms
Insurance - Motor vehicles
Gas service
Light and power service
Water service
Repair - Machinery and equipment
Repair - Tires and tubes
Repair - Radio equipment
Rent - Machinery and equipment
Laundry and towel service
Other professional services
Materials and Supplies
Expendable tools
Office supplies
Drugs, chemicals, etc.
Fuel and lubricants
Motor vehicles - Fuel and lubricants
Motor vehicles - License tags
Other operating supplies
Asphalt and road oil
Cement and cement products
Lumber and lumber products
Machinery and equipment parts
Metal and metal products
Motor vehicles - Tires and tubes
Paint and painting materials
Sand, gravel, rock, chat and salt
Sweeper parts
Actual
$ 9,9{)6.00
114,614.84
321. 60
211.27
1,094.50
619.57
176.98
74.65
18,382.04
287.35
652.25
48.00
12.92
60.58
839.94
61.39
732.66
232.15
6, 572 . 39
444.50
107.13
1,163.60
5,795.53
35.27
326.11
64.09
599.99
1, 596. 48
2,797.50
Budget
$ 9,710.00
128,235.00
350.00
100.00
25.00
1,275.00
500.00
40.00
100.00
18,000.00
300.00
660.00
200.00
20.00
50.00
400.00
50.00
1,500.00
600.00
8,000.00
475.00
250.00
2,000.00
5,000.00
50.00
700.00
500.00
700.00
50.00
1,500.00
2,500.00
Schedule C-12
Actual
(Over) Under
Budget
$ (196.00)
13,620.16
28.40
(111. 27)
2 ,'}. 0 Ò
180.50
(lf9.57)
(136.98)
25.35
(382.04 )
12.65
7t.75
152.00
7.08
(10.58)
(439.94)
( 11 . 39 )
767.34
367.85
1,427.61
30.50
142.87
836.40
(795.53)
14.73
373.89
435.91
100.01
50.00
(96.48)
(297.50 )
-49-
CITY OF SALINA
Salina, Kansas
Schedule
DETAIL OF GENERAL OPERATING FUND EXPENDITURES,
BY DEPARTMENTS, COMPARED WITH BUDGET APPROPRIATIONS
January 1 to December 31, 1968
Street (Contd.)
Sundry Expenditures
Organization dues
Refunds
Transfer to Street
Capital Outlay
Office equipment
Radio equipment
Trucks
Street equipment
Machinery Fund
Totals
Waste Disposal
Personal Services
Salaries - Regular employees
Contractual Services
Insurance - Equipment
Repair - Equipment
Materials and Supplies
Motor vehicle - Fuel and lubricants
Other operating supplies
Sand, rock, gravel, chat, and salt
Capital Outlay
Tractors and heavy equipment
Totals
Street Lighting
Contractual Services
Light and power service
$ $ 15.00 $
362.47 750.00
10,000.00 10,000.00
50.00
420.00
2,089.76 3,500.00
1,920.00
182.623.51 198.155.00
Actual
16,407.10
155.88
12,942.59
1,667.96
246.14
100.33
16,800.00
48.320.00
$ 74.937.67
Budget
19,000.00
17 5 . 00
5,500.00
2,000.00
550.00
300.00
27.525.00
$ 76.000.00
C-12 (Contd.)
Actual
(Over) Under
Budget
15.00
387.53
50.00
(420.00)
1,410.24
(1,920.00)
15.531.49
Schedule C-13
2, 592 . 90
19.12
(7,442.59 )
332.04
303.86
199.67
(16,800.00)
(20.795.00)
Schedule C-14
$
1. 062.33
-50-
DETAIL OF GENERAL OPERATING FUND EXPENDITURES,
BY DEPARTMENTS, COMPARED WITH BUDGET APPROPRIATIONS
January 1 to December 31, 1968
CITY OF SALINA
Salina, Kansas
Traffic and Safety
Personal Services
Salaries - Regular employees
Contractual Services
Telephone and telegraph
Traveling expense
Insurance - Motor vehicles
Repair - Tires and tubes
Light and power service
Repair - Machinery and equipment
Repair - Radio equipment
Repair - Traffic lights, bulbs, etc.
Rent - Machinery and equipment
Other professional services
Materials and Supplies
Expendable tools
Books and periodicals
Motor vehicles - Fuel and lubricants
Motor vehicles - License tags
Sign materials
Cement and cement products
Electrical traffic lights parts
Lumber and lumber products
Motor vehicles - Tires and tubes
Paint and painting materials
Other repairs and maintenance
Capital Outlay
Traffic control equipment
Totals
Swimming Po 0-1 s
Personal Services
Salaries - Regular employees
Schedule C-15
Actual
Budget
Actual
(Over) Under
Budget
$ 15,165.27 $ 14,605.00 $ (560.27)
239.00 17 5 . 00 ( 64 . 00 )
147.12 50.00 (97.12)
95.55 140.00 44.45
5.00 10.00 5.00
2,726.97 4,000.00 1,273.03
398.50 500.00 101.50
108.00 135.00 27.00
1,133.98 500.00 (633.98)
30.00 50.00 20.00
1,909.20 2,000.00 90.80
129.09 125.00 (4.09 )
10.00 10.00
324.02 350.00 25.98
30.00 50.00 20.00
4,359.39 2,000.00 (2,359.39 )
1,766.02 500.00 (1,266.02)
300.44 2,000.00 1,699.56
32.85 50.00 17.15
50.00 50.00
2,861.01 3,000.00 138.99
50.00 50.00
5,587.52 5,000.00 (587.52)
37.348.93 35.350.00 (1.998.93)
Schedule C-16
10,953.34
11,000.00
46.66
-51-
CITY OF SALINA
Salina, Kansas
C-16 (Contd.)
Schedule
DETAIL OF GENERAL OPERATING FUND EXPENDITURES,
BY DEPARTMENTS, COMPARED WITH BUDGET APPROPRIATIONS
January 1 to December 31, 1968
Swimming Pools (Contd.)
Contractual Services
Telephone and telegraph
Gas service
Light and power service
Repair - Buildings
Repair - Machinery and equipment
Other professional services
Materials and Supplies
Expendable tools
Office supplies
Chemicals, drugs, etc.
Janitor and toilet supplies
Recreational supplies
Cement and cement products
Electrical and lighting parts
Machinery and equipment parts
Paint and painting materials
Sundry Expenditures
Sales and admission taxes
Capital Outlay
Equipment
Totals
Planning
Personal Services
Salaries - Regular employees
Salaries - Part-time employees
Contractual Services
Telephone and telegraph
Traveling expenses
Postage
Actual
(Over) Under
Actual Budget Budget
$ 8.93 $ 75.00 $ 66.07
25.44 30.00 4.56
525.70 600.00 74.30
104.08 400.00 295. 92
1,413.58 400.00 (1,013.58)
105.50 100.00 (5.50)
98.10 50.00 (48.10)
33.74 100.00 66.26
398.00 300.00 (98 . 00 )
31. 75 50.00 18.25
88.61 25.00 (63.61)
316.14 100.00 (216.14)
73.17 100.00 26.83
674.53 150.00 (524.53)
7.65 200.00 192.35
300.00 300.00
2,655.00 1,500.00 0,155.00)
17.513.26 15.480.00 (2.033.26)
Schedule C-17
12,308.81 17,040.00 4,731.19
6,264.00 800.00 (5,464.00)
216.60 400.00 183.40
534.39 300.00 (234.39)
94.49 80.00 (14.49)
-52-
C-17 (Contd.)
CITY OF SALINA
Salina, Kansas
Schedule
DETAIL OF GENERAL OPERATING FUND EXPENDITURES,
BY DEPARTMENTS, COMPARED WITH BUDGET APPROPRIATIONS
January 1 to December 31, 1968
Planning (Çontd.)
Contractual Services (Contd.)
Printing office forms
Insurance - Motor vehicles
Repair - Furniture and office
equipment
Repair - Machinery and equipment
Other professional services
Materials and Supplies
Expendable tools
Office supplies
Books and periodicals
Motor vehicle - Fuel and lubricants
Motor vehicle - License tags
Other operating supplies
Sundry Expenditures
Organization dues
Capital Outlay
Office equipment
Totals
Insurance and Contingencies
Contractual Services
Group insurance
Medical services
Workmen's compensation
Sundry Expenditures
Contingencies
Totals
Actual
Budget
Actual
(Over) Under
Budget
$ $ 50.00 $
46.52
37.98
114.21
581. 74 200.00
53.95 80.00
78.00 130. 00
111. 50 80.00
128.36
14.50
80.00
20.00 50.00
79.80 700.00
20.684.85 19.990.00
50.00
(46.52)
(37.98)
(114.21)
(381. 74)
26.05
52.00
(31.50)
(128.36)
( 14 . 50 )
80.00
30.00
620.20
(694.85)
Schedule C-18
19,214.29 17,500.00 (1,714.29)
733.80 800.00 66.20
19,619.00 20,000.00 381.00
41,833.77 20,000.00 (21,833.77)
$ 81.400.86 $ 58.300.00 $(23.100.86)
-53-
CITY OF SALINA
Salina, Kansas
DETAIL OF GENERAL OPERATING FUND EXPENDITURES,
BY DEPARTMENTS, COMPARED WITH BUDGET APPROPRIATIONS
January 1 to December 31, 1968
Band
Contractual Services
Appropriation
Actual
$ 11. 750.00
Cemetary
Personal Services
Salaries - Regular employees
Contractual Services
Telephone and telegraph
Traveling expenses
Legal advertising
Insurance - Motor vehicles
Gas service
Light and power service
Water service
Repair - Buildings
Repair - Machinery and equipment
Repair - Tires and tubes
Other professional services
Materials and Supplies
Expendable tools
Office supplies
Fuel and lubricants
Motor vehicles - Fuel and lubricants
Motor vehicles - License tags
Seeds, plants, trees, and lawn
supplies
Other operating supplies
Cement and cement products
Lumber and lumber products
Motor vehicles - Tires and tubes
Paint and painting materials
Sand, gravel, rock, and chat
14,494.40
215.48
107.91
26.82
141. 47
13.25
92.40
129.94
957.85
18.00
81.77
54.20
90.62
81. 98
392.25
15.00
5.84
62.25
32.64
57.11
18.35
33.54
Budget
$ 11. 7 50 . 00
14,140.00
200.00
75.00
25.00
35.00
150.00
100.00
100.00
100.00
1,500.00
20.00
100.00
50.00
50.00
60.00
350.00
15.00
100.00
150.00
40.00
50.00
150.00
50.00
25.00
Schedule C-19
Actual
(Over) Under
Budget
$
Schedule C-20
(354.40 )
(15.48)
(32.91)
25.00
8.18
8.53
86.75
7.60
(29.94)
542.15
2.00
18.23
(4.20)
(40.62)
(21.98)
(42.25)
94.16
87.75
40.00
17.36
92.89
31.65
( 8 . 54 )
-54-
CITY OF SALINA
Salina, Kansas
C-20 (Contd.)
Schedule
DETAIL OF GENERAL OPERATING FUND EXPENDITURES,
BY DEPARTMENTS, COMPARED WITH BUDGET APPROPRIATIONS
January 1 to December 31, 1968
Cemetary (Contd.)
Sundry Expenditures
Organization dues
Refunds
Capital Outlay
Landscape improvements
Total
General Improvement
Personal Services
Salaries - Regular employees
Salaries - Part-time employees
Contractual Services
Insurance - Motor vehicle
Repair - Machinery and equipment
Materials and Supplies
Expendable tools
Motor vehicles - License tags
Motor vehicles - Fuel and lubricants
Lumber and lumber products
Metal and metal products
Motor vehicles - Tires and tubes
Paint and painting supplies
Other repairs and maintenance
Sundry Expenditures
Refunds
Totals
Actual
$
25.00
17 .148.07
14,606.54
3,750.00
62.63
221.77
292.60
30.00
155.62
5.41
117. 19
20.64
9.76
187.33
$ 19.459.49
Budget
Actual
(Over) Under
Budget
$ 25.00 $
200.00 200.00
200.00 200.00
18.060.00 911.93
Schedule C-21
15, 715. 00
4,680.00
1,108.46
930.00
55.00
150.00
(7.63 )
(71.77)
175.00
30.00
250.00
200.00
50.00
50.00
75.00
400.00
(117.60 )
94.38
194.59
(67.19)
29.36
65.24
212.67
100.00
100.00
$ 21. 9 30 . 00
$
2.470.51
-55-
CITY OF SALINA
Salina, Kansas
DETAIL OF GENERAL OPERATING FUND EXPENDITURES,
BY DEPARTMENTS, COMPARED WITH BUDGET APPROPRIATIONS
January 1 to December 31, 1968
Memorial Hall
Personal Services
Salaries - Regular employees
Contractual Services
Telephone and telegraph
Gas service
Light and power service
Water service
Repair - Buildings
Repair - Machinery and equipment
Insurance - Liability
Materials and Supplies
Expendable tools
Other operating supplies
Lumber and lumber products
Paint and painting materials
Sundry Expenditures
Public address system and timekeeper
Capital Outlay
Chairs, curtains, etc.
Totals
Public Health
Contractual Services
Appropriation
Industrial Development
Contractual Services
Other professional services
Actual
$
4,140.00
94.82
1,711. 00
262.27
241.80
45.40
260.89
248.00
34.73
400.00
400.00
7.838.91
35.000.00
$ 21.516.07
Budget
$
4,080.00
75.00
1,500.00
350.00
250.00
75.00
250.00
20.00
300.00
50.00
300.00
300.00
7.550.00
35.000.00
$ 34.000.00
Schedule C-22
Actual
(Over) Under
Budget
$
(60.00)
(19.82 )
(211. 00)
87.73
8.20
(45.40)
(185.89)
2.00
20.00
265.27
50.00
300.00
(100.00)
(400.00)
(288,91)
Schedule C-23
Schedule C-24
$ 12.483.93
-56-
-57-
CITY OF SALINA
Salina, Kansas
ACCOUNTANTS' COMMENTS
December 31, 1968
CITY OF SALINA
Salina, Kansas
EXHIBIT A.
Comparison of Cash Balances With Encumbrances.
This exhibit presents a summary of the transactions during the year for each
fund and a comparison of the ending fund balances with encumbrances at Decem-
ber 31, 1968.
The unencumbered fund balances include investments as a part of the cash
balance in conformity with K.S;A. 1967 Supp. 12-1671 and 12-1672. Exhibit K
presents the beginning and ending balances of investments by funds. Invest-
ment transactions are not reflected in receipts and expenditures.
All fund balances at December 31, 1968, were sufficient to cover encumbrances.
EXHIBIT B.
Statement of Revenue, Actual and Estimated.
Revenue as estimated for budget purposes is compared with actual revenue re-
ceived in Exhibit B.
General Operating Fund revenues exceeded anticipated amounts in several
classifications. These amounts are primarily due to increases in building
and inspection fees, increases in the amounts of municipal court fines
assessed and the addition of charges for court costs during 1968, increases
in franchise taxes paid from the water department, and increases in revenues
from services and sales attributable primarily to increased charges for fire
protection outside city limits.
EXHIBIT C.
Statement of Expenditures Compared With Budget Appropriations.
Actual expenditures for the year 1968 are compared to budget appropriations in
this exhibit. The General Operating Fund is presented in summary form, by
departments, and the detail of each department is presented in Schedules C-1
through C-24.
Waste disposal department expenditures exceeded budgeted amounts due to
equipment repairs and to purchase of trucks which had not been anticipated in
budget expenditures.
Expenditures in excess of amounts budgeted for the Insurance and Contingencies
department are principally due to the purchase of Police department radio
equipment which was not included in the budget, and a part of which will be
reimbursed by Civil Defense matching funds.
-58-
Expenditures of the Police Department for personal services and capital outlay
were not as great as anticipated due to a shortage of qualified personnel and
a delay in purchase of new cars.
Actual expenditures for Industrial Development purposes which are paid through
the Salina Chamber of Commerce were less than anticipated due to a decrease
in certain projects and completion of others by the Chamber.
Expenditures exceeded budgeted amounts in violation of K.S.A. 79-2935 in the
Sanitation Fund and the Water and Sewage Fund.
Purchase of new trucks which had not been budgeted resulted in the excess in
the Sanitation Fund. This fund is self-supporting. Total receipts for the
year, consisting of service fees, exceeded budgeted receipts by $16,000.00.
The actual operating expenditures of the Water and Sewage Fund did not exceed
those budgeted; however, the actual expenditures for capital expenditure
purposes were $170,395.81 more than the amount anticipated in the budget.
EXHIBIT D.
Statement of Receipts, Expenditures, and Unencumbered Fund Balance,
Non-Budgeted Funds.
This exhibit presents the transactions of the non-budgeted funds for the year,
and their beginning and ending unencumbered fund balances.
Indebtedness of construction projects which will be paid through the issuance
of bonds are not recorded as encumbrances of the Construction Fund.
EXHIBIT G.
Statement of Bonds of Indebtedness, Temporary Notes, and No-Fund
Warrants.
This exhibit shows the outstanding bonds, temporary notes, and no-fund warrants
of the City of Salina at the beginning and closing dates of the year and the
changes occurring during the year 1968.
The total amount of outstanding bonds at December 31 of each of the last ten
years is as follows:
Year
Amount
1959
1960
1961
1962
1963
$ 6,938,846.68
7,207,914.02
11,141,058.06
12,493,279.87
13,550,777.45
-59-
Year
Amount
1964
1965
1966
1967
1968
$13,200,094.26
13,392,000.00
13,876,000.00
13,276,000.00
12,609,490.26
The outstanding bonds at December 31, 1968, may be classified by source of
payment as follows:
City of Salina
General obligation bonds
Special assessment bonds
$3,203,000.00
2,055,917.57
$ 5,258,917.57
Property Owners
Special assessment bonds
4,515,572.69
Water and Sewage Department Revenue
Water and sewage revenue bonds
2,835,000.00
Total
$12.609.490.26
EXHIBIT L.
Comparison of Depository Security With Balances on Deposit.
Security provided by depositories at December 31, 1968, was sufficient for
amounts on deposit at that date; however, at times during January and July,
the security provided was not sufficient for the maximum balances on
deposit in the Planters State Bank and the National Bank of America.
Designation of peak deposit periods, as provided by K.S.A. 9-1403, would have
enab1edthe depositories to be in compliance with statutory requirements
without an increase in the amount of security.
CITY AUDIT QUESTIONNAIRE
The following questionnaire has been prepared by the office of the Auditor of
State, Department of Post Audit. Auditors are requested to file the following
questions and answers with their reports.
General
1.
Were all inter-fund transactions made upon statutory authority?
Answer: Yes
-60-
2.
Do the minutes contain adequate record of the proceedings of the governing
body?
Answer: Yes
3.
Were the minutes signed, sealed, and approved by the governing body?
Answer: Yes
4.
Were the directives of the governing body performed?
Answer: Yes
5.
Were depositories designated for all city officials receiving public
moneys?
Answer: Yes
6.
Were all public moneys deposited in designated depositories?
Answer: Yes
7.
Are bank deposits of all City officials adequately secured?
Answer: No. See comments on page 60.
8.
Did the governing body approve all collateral security and personal bonds
furnished to secure deposits?
Answer: Yes
9.
Are fidelity bonds and insurance policies properly filed?
Answer: Yes
10.
Were all investments made in accordance with statutory provisions?
Answer: Yes
11.
Were the proceeds from City obligations expended for authorized purposes?
Answer: Yes
12.
Were sinking or reserve funds created and used in accordance with statutory
provisions?
Answer: Yes
13.
Were claim vouchers properly itemized and certified by claimant?
Answer: Yes
14.
Did the governing body pass appropriation ordinances?
Answer: Yes
15.
Were expenditures from any City funds made in viø1ation of the budget law?
Answer: Yes, see page 59.
-61-
16.
Were expenditures from any City funds made in violation of the cash basis
law?
Answer: No
17.
Was there an inventory of public personal property on file?
Answer: Yes
18.
Are there lease-rental or extended contracts in force?
Answer: Yes, accounting machine leased on month-to-month basis.
19.
List officers or employees who received compensation
authorization. (List shall include amounts received
or unauthorized mileage.)
Answer: None
in excess of legal
for personal services
20. List officers
Answer: None
21. List officers
collections.
Answer: None
22. List officers
Answer: None
who maintained an unauthorized petty cash fund.
who made miscellaneous purchases or allowances from current
who failed to furnish required surety bond.
City Clerk
23.
List required forms which are not being properly used.
Answer: None
24.
Did Clerk maintain a fund ledger?
Answer: Yes
25.
Did Clerk maintain an adequate record of fund encumbrances for all City
funds?
Answer: Yes
26.
Did Clerk maintain budget appropriation accounts?
Answer: Yes
27.
Did Clerk reconcile fiscal agency balance with outstanding matured bonds
and coupons?
Answer: Yes
-62-
28.
Were all unpaid special assessments certified to the County Clerk to be
placed on the tax roll?
Answer: Yes
29.
Did banks furnish Clerk monthly statements of daily balances?
Answer: Yes
City Treasurer
30.
List required forms which are not being properly used.
Answer: None
31.
Did the Treasurer make disbursements of City funds without properly signed
warrants or warrant checks?
Answer: No
32.
Did the City Treasurer maintain records independently of those maintained
by the City Clerk?
Answer: Yes
33.
Were there frequent reconciliations between the City Treasurer and the
Ci ty Clerk?
Answer: Yes
34.
Did the Treasurer maintain a chronological record of collateral securities
pledged to secure deposits?
Answer: Yes
35.
Did the City Treasurer pay over to library treasurer all funds collected,
within budget appropriation, for the maintenance of such public library?
Answer: Not applicable
36.
Did the City Treasurer publish quarterly reports as required by statute?
Answer: Yes
Utilities
37.
What Utilities were owned or operated by the City?
Answer: Water and sewage.
38.
List required utility forms which are not being properly used.
Answer: None
39.
Were operations of the Utilities budgeted?
Answer: Yes
-63-
40,
Were transfers or utility surpluses anticipated in the current budget?
AnCiWcr 0 No
41.
Were there utility revenue bonds outstanding?
Answer: Yes
42.
Were utility fund transfers made in compliance with statutory provisions?
Answer: Yes
43.
Was petty cash fund confined to statutory use?
Answer: Yes
44.
Were charges for utility services in accordance with rates fixed by
ordinance?
Answer: Yes
45.
Was a customers' control account properly maintained?
Answer: Yes
46.
Did the balance in the customers' deposit fund equal the amount of
deposits in effect?
Answer: Yes
47.
Was interest credited on deposits annually as required by statute?
Answer: No - Interest paid at date of deposit withdrawal.
Statement and Comments
Reference
48.
Comparison of available cash balances with encumbrances
Exhibit A
49.
Statement of expenditure compared with appropriations by
item. by fund
Exhibit C
50.
Statement of revenue. estimated and actual, by item, by fund
Exhibit B
51.
Classified statement of receipts, disbursements, and balances
of cash
Exhibit E
52.
Summary statement of bonds of indebtedness, temporary notes.
and no-fund warrants
Exhibit G
53.
Reconcilement of fiscal agency balance
Exhibit H
-64-
Statement and Comments
Reference
54. Schedule summarizing insurance on City property
55. Schedule of fidelity bonds of elective and appointive
officers
Exhibit I
Exhibit J
56.
Schedule of investments by funds
Exhibit K
57.
Comparison of depository security and balances on
deposit
Exhi bit L
58.
Schedule of audit adjustments
None
59.
Material differences between actual and estimated revenues
Comments
60.
Exceptions noted in viewing all claim vouchers
None
61.
Income and expense statement of municipal utiti1ies:
Water
Electric
Gas
Exhibit C
None
None
~65~
-66-
CITY OF SALINA
Salina, Kansas
WATER AND SEWAGE DEPARTMENT
FINANCIAL STATEMENTS
December 31, 1968
CITY OF SALINA
Salina, Kansas
61,566.04
8,532,020.90
8,593,586.94
WATER AND SEWAGE DEPARTMENT
BALANCE SHEET
December 31, 1968
comparative figures for the preceding year)
(With
ASSETS
Current Assets
Pet ty cash
Cash in banks
Water and sewage treasurer
Water and sewage treasurer - Operating
account
Accounts receivable - Consumers
Inventories
Operating stores
Meter parts
Total Current Assets
Plant and Property - Schedule 1
Furniture and fixtures
Plants, mains, equipment, and
Total Plant and Property
other property
Other Assets
Cash in banks (funded reserves)
Bond and interest
Bond reserve
Depreciation and emergency
Combined water and sewage system
extension and bond retirement
Water and sewage system
construction fund
Investments (funded reserves)
Bond reserve
Deprecíation and emergency
Combined water and sewage system
extension and bond retirement
Total Other Assets
Totals
December 31,
1968 1967
$ 1,500.00 $ 1,500.00
103,655.19 93,535.09
21, 130.29 65,871.70
45,859.82 50,337.01
66,848.49 67,624.80
18,897.86 19,847.47
257,891, 65 298,716.07
62,587.17
8,751,395.58
8,813,982.75
104.912,69
324. 72
441. 98
3,186.73
347,770,28
154,503,71
231,334.72
842,474.83
$909140349 . 2~
99,127,62
76,095.00
945,69
1,674,23
73,817,48
258.868.85
146,455.66
248,737.45
905,721.98
$9.7980024,99
LIABILITIES
Current Liabilities
Accounts payable
Consumers' meter deposits
Due to Sanitation department
Total Current Liabilities
Long-Term Liabilities
Combined Water and Sewage System Revenue
Bonds, Series of 1961
Surplus
Appropriated
Bond and interest reserve
Bond reserve
Depreciation and emergency reserve
Extension and bond retirement reserve
Construction fund reserve
Total Appropriated
Unappropriated
Total Surplus
Totals
Exhibit A
December 31,
1968 1967
$
17,288.23
35,992.00
1,601. 65
54,881. 88
2,835,000.00
104, 912 . 69
348,095.00
154,945.69
234,52L45
842,474.83
6,181,992.52
7,024,467.35
$9.914.349.23
$
27,070.88
31,627.00
171.16
58,869.04
2,950,000.00
99.127062
334,963.85
147.401, 35
250.411, 68
73.817,48
905,721.98
5.883,433.97
6, 789.155.95
$9.798.024.99
~67~
CITY OF SALINA
Salina, Kansas
Exhibit B
(With
WATER AND SEWAGE DEPARTMENT
UNAPPROPRIATED SURPLUS
December 31, 1968
comparative figures for the preceding
year)
December 31,
1968 1967
Beginning balance
$5,883,433.97
$5,758,301,94
Add
Net income for the year
Adjustment for prior year encumbrances
Capital expenditures from Construction Fund
Reserve
Capital expenditures from Bond Retirement
and Extension Reserve
Payment of bond principal and interest
from Bond and Interest Reserve
200,389.17
136.97
222,096.07
73,817.48
100,000.00
49,609. 33
219,214.93
6,476,992.52
222,957.25
6,252,964.59
Deduct
Transfer to Bond and Interest Reserve
Transfer to Bond Retirement and Extension
Adjustment for prior year encumbrances
225,000.00 219,000.00
Reserve 70,000.00 150,000.00
530.62
295.000.00 369,530.62
$6.181.992.52 $508830433.9;
Ending Balance
~68-
CITY OF SALINA
Salina, Kansas
Exhibit C
(With
WATER AND SEWAGE DEPARTMENT
INCOME STATEMENT
January 1 to December 31, 1968
comparative figures for the preceding
year)
Revenue
Water
Sewage
Tapping services
Service charge - Refuse department
Miscellaneous income
Total Revenue
Operating Expenses - Schedule 2
1968 1967
$587,536.32 $546,850.71
349,461. 63 338,730.96
5,972.10 5,688.09
2,942.98 3,086.67
4,222.62 7,374.94
950,135.65 901,731. 37
645,531. 55 571,678.05
304,604.10 330,053.32
Net Income from Operations
Other Expense
Interest paid on revenue bonds
104,214.93
107,957.25
Net Income
$2000389.17
$222.096007
~69-
Exhibit D
CITY OF SALINA
Salina, Kansas
WATER AND SEWAGE DEPARTMENT
COMPARISON OF RESERVE BALANCES WITH ORDINANCE REQUIREMENTS
December 31, 1968
Reserve Balances, January 1, 1968
Add
Transfer to reserves - Year 1968
Interest on investments
Deduct payment on bond principal
and interest - Year 1968
Reserve Balances, December 31, 1968
Reserve Requirements, December 31,
1968
Bond and Interest Reserve
Bond Principal - Five-twelfths
of principal due on August 1,
1969 (5/12 x $120,000.00)
Bond Interest - Five-sixths of
interest due on February 1,
1969 (5/6 x $50,162.12)
Bond Reserve
Fifty months at $6,000.00
per month commencing
October 1, 1961
Depreciation and Emergency
Reserve
Fifty months at $2,500.00
per month commencing
October 1, 1961
Total Reserve Requirements
Excess of Actual Reserve Balances
Over Reserve Requirements
Bond and
Interest
Reserve
Bond
Reserve
Depreciation
and Emergency
Reserve
$ 99,127.62
$334,963.85
$147,401.35
225,000.00
324,127.62
13,131.15
348,095.00
7,544.34
154,945.69
}19,214.93
104,912.69
348,095.00
154,945.69
60,000.00
41,801. 77
300,000.00
125,000.00
101,801. 77
300,000.00
125,000.00
$
$ 48.095.00
3.110.92
$ 29.945.69
-70~
WATER AND SEWAGE DEPARTMENT
PLANT AND PROPERTY
December 31, 1968
comparative figures for the preceding year)
(With
Furniture and Fixtures
Plant, Mains, Equipment, and
Other Property
Distribution
Structures and manholes
Cast iron mains
Hydrants
Valves and valve boxes
Stand pipe real estate
Meter boxes and accessories
Sunset stand pipe
Total Distribution
Water Supply
Real estate
Pump houses
Wells
Well pumps
Flow lines
Total Water
and derricks
Supply
Pumping Stations
Real estate
Real estate improvements
Pump houses and stock
Land - Underground reservoir
Reservoir
Electric meters and pumps
Venture meters
Underground reservoir
Pipes and piping
Water softener plant
River intake pump
Water supply exploration
CITY OF SALINA
Salina, Kansas
Schedule 1
Increase
December 31, or
1968 1967 (Decrease)
$ 62}587.17 $ 61,566.04 $ 1 ,021. 13
55,168.02 55,168.02
1,855,498.41 1,846,958.80 8,539.61
161,677.52 161,677.52
220,938.33 215,429.33 5,509.00
60,914.36 60,914.36
333,852.43 328,507.03 5,345.40
101,303.31 101,303.31
2,789,352.38 2,769,958.37 19,394.01
5,347.50 5,347.50
22,000.47 22,000.47
203,576.90 203,576.90
34,863.27 34,863.27
47,824.04 47,824.04
313,612.18 313,612.18
16,532.86
3,580.40
18.805.79
21,626.19
28,545.49
35,864.81
6,185.44
183.638.82
15,186.88
1,103,021.72
251.180.45
16,190.07
16,532.86
3,580.40
18,750.84
21,626.19
28,545.49
35,506.83
6,185.44
183.638.82
15,186.88
1,102,754.83
251.180.45
16,190.07
54.95
357.'-8
266,89
- 7lç,
CITY OF SALINA
Salina, Kansas
Increase
or
Schedule 1 (Contd.)
WATER AND SEWAGE DEPARTMENT
PLANT AND PROPERTY
December 31, 1968
comparative figures for the proceding year)
(With
Plant, Mains, Equipment, and
Property (Contd.)
Pumping Stations (Contd.)
Gypsum Hill water tower
High surface pumps
Total Pumping Stations
Other
General Equipment
Garage and storage buildings
Trucks and compressors
Chlorinator
Laboratory equipment
Water office improvements
Total General Equipment
Sewage Plant
Sewage plant
Sewage lines
Total Sewage
and equipment
Plant
Expenditures from Water and Sewage
Revenue Bond Proceeds
Sewage plant improvements
Sewage truck lines
Key Acres water tower
Miscellaneous
Additions to softening and
treatment plant
Total Expenditures from Water
and Sewage Revenue Bond
Proceeds
Total Plant, Mains, Equip-
ment and Other Property
Total Plant and
Property
December 31,
1968 1967
-
$ 124,802.70
36,654.09
1,861,815.71
13,072.04
108,110.44
13,703.58
4,691. 43
7,515.44
147 , 092.93
600,000.00
300)823.75
900,823.75
812,916.26
542,913.63
122,836.04
766,582.90
493,449.80
2,7381698.63
8,751,395.58
$~.813.982. 75
$ 124,802.70
36,654.09
1,861,135.89
13,072.04
87,078.35
13,390.78
4,574.93
7,047.44
125,163.54
600,000.00
300,823.75
900,823.75
811,837.26
542,913.63
122,836.04
590.322.21
4931418.03
2,561.327.17
8,532.020.90
$8.593.586.94
(Decrease)
$
679.82
21,032.09
312.80
116.50
468.00
211929.39
1,079.00
176,260.69
31.77
1771371.46
219.374.68
~220.395.81
~72~
CITY OF SALINA
Salina, Kansas
WATER AND SEWAGE DEPARTMENT
OPERATING EXPENSES
January 1 to December 31, 1968
comparative figures for the preceding
(With
Water Supply Expenses
Maintenance - Well pumps and
equipment
Well power
Well house signals
River intake power
Maintenance - Buildings and grounds
Maintenance - River Basin
Total Water Supply Expenses
Softening and Treatment Expenses
Supervision
Salaries
Electric power
Gas service
Building operating supplies
Chemicals
Maintenance - Equipment
Maintenance - Buildings
Electricity - Calcium plant
Gas - Calcium plant
Supplies - Calcium plant
Total Softening and Treatment
Expenses
Pumping Expenses
Supervision
Salaries
Electric power
Gas service
Lubricants
Building operating supplies
Maintenance - Electrical equipment and
pumps
Maintenance - Station buildings and
grounds
Total Pumping Expenses
year)
December 31,
1968 1967
$
7,886.99
2,419.78
1,666.10
2,012.80
14.99
1,063.26
15.063.92
9,891. 44
35,765.57
3,696.00
4,658.70
256.52
90,171.91
3,255.27
364.99
2,681.60
6,114.61
800.88
157,657.49
10,688,02
20,303,44
17 , 135.43
397.73
102.30
1,184.37
861. 09
91. 05
50,763.43
$
1,117.94
2,516.40
1,437.96
1,690.14
87.49
10,390,54
17,240.47
9,596.32
31,535.95
3,507,31
6,082.55
232.41
71,816.22
4,923.89
926.49
3 , 139 , 74
3,493.05
1,105.51
136,359,44
9,928,92
18,918,00
16,198,16
500.24
119 , 30
735.73
800. 77
417.32
47,618.44
Schedule 2
Increase
or
(Decrease)
$
6,769.05
(96.62)
228.14
322.66
(72.50 )
(9.327.28)
(2,176.55)
295,12
4,229.62
188.69
(1,423.85)
24.11
18,355.69
(1,668.62)
(561. 50)
(458,14)
2,621.56
(304,63)
21,298,05
759,10
1,385,44
937,27
(102,51)
(17.00 )
448.64
60,32
(326,27)
3,144.99
-73-
Schedule 2 (Contdo)
CITY OF SALINA
Salina, Kansas
WATER AND SEWAGE DEPARTMENT
OPERATING EXPENSES
January 1 to December 31, 1968
comparative figures for the preceding
(With
Distribution Expenses
Supervision
Salaries
Meter maintenance salaries
Meter maintenance supplies
Vehicle and equipment expense
Tapping supplies
Maintenance - Distribution mains
Maintenance - Elevated tanks
Maintenance - Hydrants
Miscellaneous materials and labor
Total Distribution Expenses
Customers' Accounting and Collection
Expenses
Office salaries
Servicemen and meter readers salaries
Servicemen and meter readers supplies
Collection stations
Maintenance - Office and equipment
Office supplies
Vehicle expense
Car and travel expense
Postage
Total Customers' Accounting and
Collection Expenses
Administrative and General Expenses
Supervision
Salaries
Telephone expense
Office supplies
Special engineering
Social security
Insurance
Sales tax
year)
Increase
December 31~ or
1968 1967 (Decrease)
-
$ 6,256.95 $ 5, 116. 24 $ 1,140.71
28,680.66 25,054.06 3,626.60
9,946.53 9,256.66 689.87
8,507.76 10,653.14 (2,145.38)
5,086.66 3,189.33 1 ~ 897033
4,113.52 3,775,91 337.61
4,034.22 6,025.50 (1.991.28)
1,041. 78 1,214.16 (172.38)
430.83 2,962.93 (2~532,10)
1,255.34 2,516,54 (1 ,261. 20)
69,354.25 69,764.47 (410.22)
42,689.59 42,184.73 504.86
34,917.41 31,848.40 3,069.01
602.92 439.44 163.48
1,737.30 1,561. 40 175.90
3,353,65 1,930.00 1,423.65
3,144.87 3,641. 17 (496030)
2,300,65 2,138.82 161. 83
1,050.59 1~153.87 (103028)
10,708.21 7~572.70 3~135.51
100,505.19 92.470.53 89O3~.66
10,398.00 9~924.00 474.00
4,503.42 3.968.44 5340",8
2,l97.94 2,438.68 (240.74)
447.66 357.27 90.39
976.81 976.81
12,513.53 11,522.40 991. 13
4,479.50 3~647.20 832,30
1,902.53 3,204.45 (1,301.92)
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Schedule 2 (Contd.)
CITY OF SALINA
Salina, Kansas
WATER AND SEWAGE DEPARTMENT
OPERATING EXPENSES
January 1 to December 31, 1968
comparative figures for the preceding
December
1968
-
(Contd.)
$ 20,000.00
399.64
42.55
10,678.49
15,161.97
4,800.00
20,732.10
978.08
15,600.00
384.31
Sewage Treatment and Collection Expenses
Supervision 30,028.03 12,172.00 17,856.03
Salaries 53,360.81 64,495.31 (11,134.50)
Electric power 24,917 .49 24,780.80 136.69
Gas service 1,927.21 2,113.45 (186.24)
Plant operating supplies 1,309.65 1,017.64 292,01
Maintenance - Equipment 4,995.45 4,595.56 399 . 89
Maintenance ~ Buildings and grounds 990.42 325.78 664.64
Maintenance - Pumping stations 2,143.04 3,167.65 (1,024.61)
Maintenance - Sanitary sewers 1,357.54 2.359.28 (1,001. 74)
Vehicle expense 4,961.10 3,889.67 ~07L43
Total Sewage Treatment and
Collection Expenses 125,990.74 118,917.14 7,073.60
Total Operating Expenses $645.531.55 $571.678.0,5 ~73.853.50
(Wi th
Administrative and General Expenses
Property taxes
Accounts charged off
Long and short cash
Employees retirement
Accident insurance
Auditing expense
Contracting service
Organizational dues and memberships
Service performed - Other departments
Car mileage and travel expenses
Total Administrative and General
Expenses
year)
126,196.53
Increase
31, or
1967 (Decrease)
$ 10,000.00 $ 10,000.00
608.87 (209.23)
67.85 (25.30)
9,135.97 1,542.52
11,319.73 3,842.24
4,800.00
1,945.39 18,786.71
324.08 654.00
15,312.00 288.00
731. 23 (346.92)
89,307.56 36,888.97
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CITY OF SALINA
Salina, Kansas
WATER AND SEWAGE DEPARTMENT
ACCOUNTANTS' COMMENTS
December 31, 1968
CITY OF SALINA
Salina, Kansas
BRIEF HISTORY
The waterworks system was purchased by the city from private interests in
October, 1925, and has been operated as a municipal utility since January 1,
1926. The governing body of the City of Salina, by Ordinance No. 6544, passed
June 27, 1961, combined the waterworks system and sewage disposal system of the
City of Salina into a combined Water and Sewage Department.
FINANCIAL POSITION
The financial position of the Water and Sewage Department at December 31, 1968,
and at December 31, 1967, is compared in the following summary:
Current assets
Current liabilities
Working capital
Plant and property
Other assets
Increase
December 31, or
1968 1967 (Decrease)
$ 257,891 $ 298,716 $(40,825)
54,882 58,869 (3,987)
203,009 239,847 (36,838)
8,813,983 8, 593, 587 220,396
842,475 905,722 (63,247)
9,859,467 9,739,156 120,311
2,835,000 2,950,000 115,000
7.024.467 6.789.156 235.311
842,475 905,722 (63,247)
6,181,992 5,883,434 298,558
$7.024.467 $6.789.156 $235.311
ASSETS AND LIABILITIES
Fixed liabilities
Surplus
Distribution of Surplus
Appropriated
Unappropriated
Total Surplus
PETTY CASH, $1,500.00.
A petty cash fund in the amount of $1,500.00 is maintained in the Water and
Sewage Department as a change fund and to pay postage, freight, temporary
labor, and other emergency expenses, including the refund of meter deposits
to customers. A bank account is maintained as a part of this fund and all
disbursements are made by check as required by K.S.A. 12-825a,
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CASH IN BANKS, Water and Sewage Treasurer, $103,655.19.
Water and Sewage Treasurer Operating Account, $21,130.29.
Cash collected by the Water and Sewage Department is remitted to the City
Treasurer for deposit. All cash received by the City of Salina, including
that received by the Water and Sewage Department, is deposited in one of four
bank accounts maintained by the city. Segregation of cash into separate funds
or accounts as provided for by the City of Salina Ordinance No. 6454 is
accomplished by the issuance of checks payable to the various accounts
provided for in the ordinance. These funds and accounts are maintained as
separate funds on the records of the city.
A comparison of the cash and investments shown by the records of the Water and
Sewage Department with the cash and investments as shown by the City Clerk's
records for the Water and Sewage Fund is as follows:
Cash as shown by Water and Sewage Department - Exhibit A, Page 67
Current Assets
Petty cash
Water and sewage
Water and sewage
account
Other Assets
Cash and investments held in reserve
treasurer
treasurer operating
$ 1,500.00
103,655.19
21,130.29
$126,285.48
accounts
842,474.83
Cash shown by City Clerk's records - Exhibit A, Page 2
$968.760.31
ACCOUNTS RECEIVABLE, CONSUMERS, $45,859.82.
This amount represents the total amount due from consumers at December 31,
1968, and includes billings to consumers for Sanitation Department services.
Tests were made of the addition of detail ledger balances and all detail
ledger totals were added to reconcile with the control account at December 31,
1968. Consumers' individual balances were not verified by correspondence or
other confirmation.
INVENTORIES, Operating Stores, $66,848.49.
Meter Parts, $18,897.86.
Copies of the inventory count sheets were tested for additions and extensions,
however, we did not observe or test the physical count quantities, and we did
not verify the valuation of inventory items.
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PLANT AND PROPERTY, $8,813,982.75.
Schedule 1 presents a detail comparison of the department's plant and property
at December 31, 1968, and December 31, 1967.
When the City of Salina combined its water and sewage systems in the year 1961,
a valuation of $900,000.00 was assigned to the sewage system, and all prior
depreciation recorded on the watel~orks system was restored to the Surplus
account. The City of Salina has not recorded depreciation on its plant and
property since the water and sewage systems were combined.
OTHER ASSETS, $842,474.83.
City of Salina Ordinance No. 6546, which authorized the issuance of $3,600,000.00
of Combined Water and Sewage System Revenue Bonds, Series of 1961, provided that
proceeds from the sale of the bonds were to be deposited in a separate fund
known as the "Combined Water and Sewage System Construction Fund". During the
year 1968, the balance of $73,817.48 was expended from this fund for water and
sewage plant improvements.
The funds segregated on the records of the Water and Sewage Department for the
payment of current bond principal and interest, for the creation of reserves
to prevent default in payment of principal and interest, and for the creation
of depreciation and emergency reserves to provide for replacements and repairs
of the present system when other funds are not available, are shown as "Other
Assets" in the Balance Sheet, Exhibit A. A comparison of the amounts of cash
segregated in these reserve accounts with the amounts required to be segregated
by Ordinance No. 6546 is shown in Exhibit D. All of the reserve balances at
the end of the year were in accordance with ordinance requirements.
The investments, consisting of U. S. Treasury Bills, are carried on the records
of the Water and Sewage Department at cost. The custody receipts issued by
the First National Bank and Trust Company were examined.
CURRENT LIABILITIES, $54,881.88.
Accounts payable at December 31, 1968, represent the amounts owed to suppliers
and vendors by the Water and Sewage Department. The accounts payable were
verified by an examination of the unpaid claim vouchers of the Water and
Sewage Department at December 31, 1968, and a review of vouchers paid after
that date.
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The individual meter deposit cards were added and reconciled to the control
account for customers' meter deposits at December 31, 1968. Attention is
directed to the fact that the Water and Sewage Department does not credit
the individual meter deposit accounts with interest in the manner prescribed
by K.S.A. 12-822. Interest is paid at the time the deposit is refunded.
The Water and Sewage Department acts as billing and collection agent for the
Sanitation Department. The amount due to the Sanitation Department at
December 31, 1968, represents the unpaid balance of sanitation billings
transferred at December 31, 1968.
LONG-TERM LIABILITIES, $2,835,000.00.
Principal payment of $115,000.00 and interest payments of $104,214.93 were
made on the revenue bonds during the year. The balance of Combined Water
and Sewage System Revenue Bonds outstanding at December 31, 1968, was
$2,835,000.00.
SURPLUS, $7,024,467.35.
The surplus account is shown on Exhibit A segregated between Appropriated
and Unappropriated. The detail of changes in Unappropriated Surplus during
the year is shown on Exhibit ß.
OPERATIONS
The Income Statement, Exhibit C, presents the results of operations of the
Water and Sewage Department for the period January 1 to December 31, 1968, and
for the year ended December 31, 1967.
The detail of the operating expenses for the year and a comparison with 1967
operating expenses is shown on Schedule 2.
The Water and Sewage Department has not recorded depreciation on its property
since the water and sewage systems were combined. We recommend that a deter-
mination of the values of the plant and property assets be made by a competent
engineering firm in order to permit a realistic annual depreciation amount to be
computed and recorded on the records of the Water and Sewage Department.
The Water and Sewage Department paid $20,000.00 to the City of Salina during the
year 1968 in lieu of a franchise fee.
MISCELLANEOUS
The number of customers of the Water and Sewage Department increased from 12,326
at January 1, 1968, to 12,626 at December 31, 1968.
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