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Audit - 1962CITY OF SALINA, KANSAS FINANCIAL REPORT Covering the Period. from January 1, 1962 to December 311962 A. Ho LECKBAND & CO CERTIFIED PUBLIC ACCOUNTANT SALINA, KANSAS I 4 u CITY OF SALINA, KANSAS INDEX Page Numbers Comments 1 - 14 Exhibit "A" Summary Statement of Receipts, Expenditures, Encumbrances and Balances of Cash and Investments 15 Exhibit "B" Comparison of Actual Receipts with the Budget 16 Exhibit "C" Comparison of Actual Expenditures with the Budget 17 Exhibit "D" Cash Receipts, Expenditures and Balances of the City Treasurer and Reconciliation of Expenditures 18 Exhibit "E" Investments in Custody of City Treasurer 19 Exhibit "F" Summary and Reconciliation of the 1961 Tax Roll, Showing Taxes Assessed by the County Clerk, Collected by the County Treasurer and Remitted to the City Treasurer, Together with List of Uncollected and Unremitted Balances at December 31, 1962 20 Exhibit "G" Statement of Taxes Received from County Treasurer in Year 1962 Showing Year 1961 and Prior Years' Taxes Received and Distribution to Funds 21 Exhibit "H" Clerk of the City Court - Statement of Cash Receipts, Disbursements and Balance of Cash and Comparison of Cash Balances with Case Balances 22 Exhibit "I" Summary of Police Court Records 23 Exhibit "J" Summary of the Records of the City Building Inspector 24 Exhibit "K" Comparison of Depository Security and Balances on Deposit 25 Exhibit "L" Fidelity Bonds in Force 26 Exhibit "M" Insurance in Force 27 - 28 Exhibit "N" Accounts Receivable 29 Exhibit "0" Statement of Bonded Indebtedness 30 Exhibit "P" Statement Showing Balances and Changes in Temporary Note Indebtedness 31 I� i CITY OF SALINA, KANSAS INDEX (Cont'd.) Page Numbers Schedule "1" General Operating Fund - Statement of Receipts, Expenditures and Balances of Cash and Comparison with Year 1962 Budget 32 Schedule "1 -A" General Operating Fund - Detail of Receipts from Licenses, Fees, and Permits and Comparison with Year 1962 Budget 33 Schedule "1 -B" General Operating Fund - Departmental Analysis of Year 1962 Expenditures and Comparison of Expenditures with Year 1962 Budget Appropriations 34 Schedule "1 -a" General Operating Fund - Detail of Expenditures - Mayor and Commissioners 35 Schedule "l -b" General Operating Fund - Detail of Expenditures - City Manager 36 Schedule "l -c" General Operating Fund - Detail of Expenditures - City Clerk and City Treasurer 37 Schedule "l -d" General Operating Fund - Detail of Expenditures - City Building 38 Schedule "l -e" General Operating Fund - Detail of Expenditures - City Attorney 39 Schedule "l -f" General Operating Fund - Detail of Expenditures - City Court 40 Schedule "1 -g" General Operating Fund - Detail of Expenditures - Police Court 41 Schedule "1 -h" General Operating Fund - Detail of Expenditures - Engineering 42 Schedule "1 -i" General Operating Fund - Detail of Expenditures - Fire Department 43 - 44 Schedule "1 -j" General Operating Fund - Detail of Expenditures - Inspection 45 Schedule "1 -k" General Operating Fund - Detail of Expenditures - Park Department 46 - 47 Schedule "l -1" General Operating Fund - Detail of Expenditures - Police Department 48 - 49 Schedule "l -m" General Operating Fund - Detail of Expenditures - Street Department 50 - 51 v I L t CITY OF SALINA, KANSAS INDEX (Cont'da) Page Numbers Schedule "l -n" General Operating Fund - Detail of Expenditures - Waste Disposal 52 Schedule "l -o" General Operating Fund - Detail of Expenditures - Street Lighting 53 Schedule "1 -p" General Operating Fund - Detail of Expenditures - Traffic and Parking 54 Schedule "1 -q" General Operating Fund - Detail of Expenditures - Swimming Pools 55 Schedule "l -r" General Operating Fund - Detail of Expenditures - Airport 56 Schedule "2" Memorial Hall Fund - Statement of Receipts, Expenditures and Balances of Cash and Comparison with Year 1962 Budget 57 Schedule "3" Refuse Department - Statement of Receipts, Expenditures and Balances of Cash and Comparison with Year 1962 Budget 58 - 59 Schedule "4" General and Special Improvement Fund - Statement of Receipts, Expenditures and Balances of Cash and Comparison with Year 1962 Budget 60 Schedule "5" General Improvement Fund - Statement of Receipts, Expenditures and Balances of Cash and Comparison with Year 1962 Budget 61 - 62 Schedule "6" Cemetery Fund - Statement of Receipts,. Expenditures, and Balances of Cash and Comparison with Year 1962 Budget 63 - 64 Schedule "7" Public Health Fund - Statement of Receipts, Expenditures, and Balances of Cash and Comparison with Year 1962 Budget 65 Schedule "8" Band Fund - Statement of Receipts, Expenditures and Balances of Cash and Comparison with Year 1962 Budget 66 Schedule "9" Flood Works and Dikes - Statement of Receipts, Expenditures and Balances of Cash and Comparison with Year 1962 Budget 67 Schedule "10" Noxious Weed Fund - Statement of Receipts, Expenditures and Balances of Cash and Comparison with Year 1962 Budget 68 IV CITY OF SALINA, KANSAS INDEX (Cont'd.) Page Numbers Schedule "11" Trust and Agency Funds - Statement of Receipts, Expenditures, and Balances Expenditures and Balances 69 Schedule "11 -a" Firemen's Pension Fund - Statement of Receipts, Expenditures and Balances of Cash and Comparison 79 Schedule with Year 1962 Budget Street Machinery Fund - Statement of Receipts, 70 Schedule "11 -b" Policemen's Pension Fund - Statement of Receipts, 80 Schedule Expenditures and Balances of Cash and Comparison with Year 1962 Budget Expenditures and Balances of Cash 71 Schedule "12" Airport Fund - Statement of Receipts, Expenditures and Balances of Cash and Comparison with Year 82 Schedule 1962 Budget Summary of Bank Reconciliations - City Treasurer 72 - 73 Schedule "13" Bond and Interest Fund - Statement of Receipts, 84 Schedule Expenditures and Balances of Cash and Comparison 85 with Year 1962 Budget 74 Schedule "14" Water and Sewage Department - Statement of Receipts, Expenditures and Balances of Cash and Comparison with Year 1962 Budget 75 Schedule "15" Industrial Development Fund - Statement of Receipts, Expenditures and Balances of Cash and Comparison with Year 1962 Budget 76 Schedule "16" Parking Meter Fund - Statement of Receipts, Expenditures and Balances of Cash and Comparison with Year 1962 Budget 77 Schedule "17" Construction Fund - Statement of Receipts, Expenditures and Balances 78 Schedule "18" Clearing Accounts - Statement of Receipts, Expenditures and Balances of Cash 79 Schedule "19" Street Machinery Fund - Statement of Receipts, Expenditures and Balances of Cash 80 Schedule "20" Material Stores Fund - Statement of Receipts, Expenditures and Balances of Cash 81 Schedule "21" Civil Defense Fund - Statement of Receipts, Expenditures and Balances of Cash 82 Schedule "22" Summary of Bank Reconciliations - City Treasurer 83 Schedule "22 -a" Bank Reconciliations 84 Schedule "22 -b" Bank Reconciliation - Planters State Bank 85 1 4- t* 4 CITY OF SALINA, KANSAS INDEX (Cont'd.) Schedule "22 -c" Bank Reconciliations Schedule "23" Clerk of the City Court - Bank Reconcilement Schedule "24" Reconciliation of Fiscal Agency Schedule "25" City Clerk's Records - Journal Entries WATER AND SEWAGE DEPARTMENT Comments Exhibit "A" Balance Sheet Exhibit "B" Income Statement Schedule "1" Operating Expenses Schedule "2" Plant and Property Accounts - Comparison of Costs at December 31, 1962, and at December 31, 1961 Schedule 9" Prepaid Insurance Schedule "4" Comparison of Reserve Balances with Ordinance Provisions Schedule "5" Journal Entries Page Numbers 86 87 88 :• •1 91 - 94 95 96 97 - 98 99 - 100 101 - 103 104 105 - 106 Ib To The Mayor and The Board of City Commissioners Salina, Kansas Gentlemen: Salina, Kansas June 20, 1963 Pursuant to your instructions, we are submitting herewith our report on the examination of the books and records of the City of Salina, Kansas, for the year ended December 31, 1962. The comments, exhibits, and schedules relating to the operations of the Water and Sewage Department for the year 1962 are presented in a separate section at the back of this report. SCOPE OF THE AUDIT The audit was performed in accordance with the general and specific require- ments of the Minimum Standard Audit Program for Municipalities of the State of Kansas approved by the State Municipal Accounting Board on July 23, 1949, and in- cluded an examination of the records of all City offices and officers except the Municipal Band Board, the Public Library Board, and the Public Health Board. The Public Library Board is audited under separate contract by another accounting firm. The Municipal Band Board and the Public Health Board each receive money appropriated by the City, but each has exclusive control over the amounts appro- priated to it as well as over other funds which it may receive. We were not authorized to audit their activities, and no report is being submitted on them. COMMENTS The following comments are presented for your information: SUMMARY STATEMENT OF RECEIPTS, EXPENDITURES, ENCUMBRANCES AND BALANCES OF CASH AND INVESTMENTS - EXHIBIT "A" This exhibit shows fund cash balances, encumbrances, and unencumbered cash balances at the beginning and the end of the year, together with receipts and expenditures during the year. The cash receipts and expenditures, together with the December 31, 1962 bank balances are shown in Exhibit "D ". The detail of increases and decreases in the fund investments are presented under Exhibit "E ". COMPARISON OF ACTUAL RECEIPTS WITH THE BUDGET - EXHIBIT "B" This exhibit presents a comparison of actual receipts with the budget esti- mates for each fund, and shows the amount that the actual receipts were over or under the budget. Actual receipts of tax - levying funds for the year 1962 were $105,387.68 more than the receipts anticipated in the budget. COMPARISON OF ACTUAL EXPENDITURES WITH THE BUDGET - EXHIBIT "C" This exhibit presents a comparison of actual expenditures with the budget estimates for each fund, and shows the amount that the actual expenditures were over or under the budget. The actual expenditures of all the tax - levying funds were under the budget estimates. Non tax - levying funds having actual expendi- tures in excess of the budget estimates were the Water and Sewage Department, the Parking Meter Fund, and the Airport Fund. The actual receipts of both the Water and Sewage Department and the Airport Fund were in excess of the budgeted receipts in larger amounts than the actual expenditures of each fund exceeded the budgeted expenditures. SCHEDULES 1 TO 21, INCLUSIVE These schedules set forth the details of receipts, expenditures, and the beginning and ending balances of each of the funds for the year 1962. A compari- son of actual receipts and expenditures with budget estimates is shown for all budgeted funds. Salaries paid to officers and regular employees during the year 1962 were found to be in accordance with the rates specified by ordinances and the limi- tations prescribed by the statutes. GENERAL OPERATING FUND Schedules "1 ", "1 -A ", "l -B ", and "l -a" to "l -r" Inclusive During the year 1962, the City collected $60,283.52 from licenses, fees, and permits, an increase of $7,479.92 over the amount collected in 1961. Franchise ordinances in effect during the year were examined, and the amounts received by the City of Salina during the year 1962 were found to be in agreement with the ordinances and franchise agreements. The amount due from the Kansas Power and Light Company for the last nine months of the year 1962, amounting to $14,250.60 for the gas franchise fee and $67,425.82 for the electric franchise fee, was re- ceived by the City in April, 1963. The receivable of $81,676.42 is shown under Exhibit "N" in the report. The amount of Cigarette Tax and Liquor Enforcement Tax distributed to the City of Salina during the year 1962 was verified by correspondence with the Saline County Treasurer. The Reimbursements shown under the General Operating Fund receipts include $10,457.00 received from the Street Machinery Fund and $5,547.00 received from the Construction Fund. These amounts, a total of $16,004.00, reimburse the General Operating Fund for an excessive transfer of that amount made from the Street Department to the Street Machinery Fund in the year 1961. Police Court Fines imposed and collected during the year 1962 are shown under Exhibit "I ". The fines imposed for the year 1962 totaled $99,434.00, an increase of $19,130.00 over the previous year. All but $2,455.00 of the 1962 fines as- sessed were collected prior to December 31, 1962. City Court costs received by the City from the Clerk of the City Court during the year 1962 totaled $28,615.35, an increase of $9,237.45 over the amount re- ceived by the City in 1961. Costs of $1,820.53 collected by the Clerk of the City Court prior to December 31, 1962 but not remitted to the City Clerk until January, 1963, are shown as an account receivable under Exhibit "N ". Expenditures of the General Operating Fund Departments for the year 1962 were $30,870.38 higher than the expenditures for the prior year. However, since the sewage department was combined with the water department in the year 1961 after incurring expenditures of $40,105.39, the actual increase in expenditures of the remaining departments for the year 1962 totals $70,975.77. 1 11 The following summary compares the various General Operating Fund depart- mental expenditures for the year 1962 with those for the preceding year. Increase or Department Year 1962 Year 1961 (Decrease) Mayor and Commissioners $ 15,874.05 $ 21,123.56 $(5,249.51) City Manager 25,491.91 17,736.36 7,755.55 Clerk and Treasurer 60,304.25 49,734.21 10,570.04 City Building 22,702.93 15,480.11 7,222.82 City Attorney 12,088.85 10,769.55 1,319.30 City Court 30,157.04 25,496.02 4,661.02 Police Court 3,329.01 3,033.87 295.14 Engineering 65,419.65 53,030.19 12,389.46 Fire 278,235.96 234,473.97 43,761.99 Inspection 18,836.81 16,809.82 2,026.99 Park 54,537.45 52,444.37 2,093.08 Police 261,155.39 255,418.91 5,736.48 Street 109,785.31 122,004.00 (12,218.69) Waste Disposal 25,710.12 17,580.27 8,129.85 Sewage - 40,105.39 (40,105.39) Street Lighting 54,746.30 54,215.74 530.56 Traffic and Parking 50,808.75 55,634.40 ( 4,825.65) Swimming Pools 14,531.00 12,668.66 1,862.34 Airport 33,570.00 48,655.00 (15,085.00) Totals $1,137,284.78 $1,106,414.40 $30,870.38 GENERAL OPERATING FUND DEPARTMENTAL EXPENDITURES The summarized departmental expenditures are compared with the budget esti- mates in Schedule "1 -B ", and detailed departmental expenditures together with budget estimates are presented under Schedules "l -a'' to "1 -r ", inclusive. MEMORIAL HALL FUND - SCHEDULE "2" Rental and concession income totaled $2,214.22 for the year 1962, an in- crease of $197.12 over the previous year. REFUSE DEPARTMENT - SCHEDULE "3" The income of the Refuse Department consists of fees received for hauling refuse. Customer billings and collections are handled by the Water and Sewage Department. At December 31, 1962, the Refuse Department had not received $1,099.84 of the refuse fees collected by the Water and Sewage Department in December, 1962, and this amount is shown as an account receivable under Exhibit "N". GENERAL AND SPECIAL IMPROVEMENT - (SPECIAL FUND IN LIEU OF BONDS) - SCHEDULE 114" This fund was created in the year 1946 in order to levy currently for the City's share of improvements, instead of having to finance the improvements through the issuance of bonds. All receipts of this fund for the year 1962 con- sisted of Ad Valorem taxes. 3 4 A GENERAL IMPROVEMENT FUND - SCHEDULE "5" The receipts of this fund consisted of Ad Valorem taxes, sales tax and weed cutting assessments. CEMETERY FUND - SCHEDULE 116" The lot and grave space sales as indicated by the deed stubs were traced into the receipts record. Receipts from burial permits were compared with the Burial Record. Receivables of the Cemetery Fund at December 31, 1962 are shown under Exhibit "N ". PUBLIC HEALTH FUND - SCHEDULE "7" The receipts of this fund consisted of Ad Valorem and sales taxes, and an appropriation to the Joint City - County Health Board was the only expenditure from this fund. BAND FUND - SCHEDULE 118" Ad Valorem and sales taxes accounted for all the receipts of this fund, and the only expenditures from the fund consisted of an appropriation to the Salina Municipal Band Board. FLOOD WORKS AND DIKES - SCHEDULE "9" The receipts of this fund were composed of Ad Valorem and sales taxes, ground lease rents, and proceeds from the sale of property. NOXIOUS WEED FUND - SCHEDULE "10" Ad Valorem and sales taxes were the sole receipts of this fund. TRUST AND AGENCY FUNDS - SCHEDULE "11" Statements of receipts, expenditures, and balances of cash for all Trust and Agency Funds are included separately under the above schedule. The balance of the cash in the Firemen's Relief Fund was transferred to the treasurer of the Firemen's Relief Association during the year 1962. The receipts, expenditures, and balances of cash, and a comparison of those items with the year 1962 budget estimates, are presented separately for the Firemen's Pension Fund and the Policemen's Pension Fund under Schedules "11 -a" and "11 -b ". The cash balance of the Firemen's Pension Fund at December 31, 1962 totaled $10,380.67. Section 13- 14a05(G.S. 1949) provides that the amount of each reserve fund over $10,000.00 shall be determined by the governing body of the city. The maximum limitation on the reserves of either the Firemen's Pension Fund or the Policemen's Pension Fund is $50,000.00. (Section 13- 14a05(G.S. 1949). AIRPORT FUND - SCHEDULE "12" The City took over operation of the airport during the year 1958, and a i separate fund was established. Receipts consist primarily of sales of gasoline, hangar and building rentals, and landing fees. The receipts of the Airport Fund reveal a transfer of $20,000.00 from the General Operating Fund. The General Operating Fund budget for the year 1962 was 5 * also encumbered for a $10,000.00 transfer to the Airport Fund made in January, 1963. This $10,000.00 is shown as a receivable of the Airport Fund under Exhibit "N ". It Expenditures of the Airport Fund for the year 1962 exceeded the budget esti- mate by $127,817.05, due to increased activity which also caused the receipts to exceed the budget estimate by $136,678.30. BOND AND INTEREST FUND - SCHEDULE "13" Receipts of this fund include Ad Valorem taxes levied for the payment of principal and interest on general bond issues, and for the payment of principal and interest on the City's share of special improvement bond issues. The proceeds of special assessment taxes assessed against property owners for the owner's share of the cost of special improvements are also included in the receipts of this fund. WATER AND SEWAGE DEPARTMENT - SCHEDULE "14" The expenditures of the Water and Sewage Department exceeded the budget esti- mate by $2,556,472.78 for the year 1962. This excess was accounted for primarily by the acquisition of short -term investments purchased from the proceeds of the revenue bonds issued in the year 1961, and by the expenditure of funds, derived from the issuance of revenue bonds in the year 1961, for capital expenditures. Also, the Water and Sewage Department acts as a collection agent for the Refuse Department, and the budget estimates prepared for the year 1962 did not antici- pate the collection of these funds nor their disbursement to the Refuse Department. The actual receipts of the Water and Sewage Department exceeded the budget esti- mate by $2,706,694.28. The above statement does not show the receipts and expenditures involved in the creation of separate cash accounts in compliance with the requirements of City of Salina Ordinance No. 6546 which authorized the issuance of Combined Water and Sewage System Revenue Bonds. These receipts and expenditures offset each other and only accomplish the segregation of cash in separate accounts, as pro- vided for in the revenue bond ordinance. The cash balance shown at December 31, 1962 does not include a cash fund of $1,500.00 maintained in the office of the Water and Sewage Department. Additional comments, exhibits, and schedules pertaining entirely to the Water and Sewage Department are submitted in a separate section at the back of this report. INDUSTRIAL DEVELOPMENT FUND - SCHEDULE 1115" The receipts of this fund consist of Ad Valorem taxes. The expenditures of the fund were to the Kansas State Planning Division. PARKING METER FUND - SCHEDULE "16" This account was established in accordance with the provisions of a revenue bond agreement. All of the receipts of the fund consist of parking meter and parking permit revenue. The expenditures of the fund for the year 1962 exceeded the budget estimate by $23,971.67. 6 CONSTRUCTION FUND - SCHEDULE "17" The various construction project accounts are grouped under this schedule, +, and the receipts, expenditures, and balances of each construction project account as well as the total receipts, expenditures, and balances of all construction projects are shown therein, Bonds were issued on November 1, 1962 for the Off- Street Parking Project, and for two street improvement projects. The proceeds from these bond issues were deposited in a separate bank account in the Farmers National Bank. After paying the temporary notes, interest, and bond issuance costs, a balance of $12,060.33 remained in the separate bank account. This balance was deposited in the regular bank account of the City in January, 1963, and was credited to the Construction Fund. This amount, $12,060.33, is shown as a receivable of the Construction Fund under Exhibit "N ". A transfer of $5,547.00 was made to the General Operating Fund in the year 1962° This amount, together with a transfer of $10,457.00 from the Street Machinery Fund to the General Operating Fund, reimbursed the General Operating Fund for an excessive transfer made by the Street Department of the General Oper- ating Fund to the Street Machinery Fund in the year 1961. CLEARING ACCOUNTS - SCHEDULE "18" This fund is used as a payroll deduction clearing account, and also as a clearing account for revenue collected in advance. STREET MACHINERY FUND - SCHEDULE "19" The year 1962 budget of the Street Department of the General Operating Fund was encumbered for a $7,000.00 transfer made to the Street Machinery Fund in January, 1963. The $7,000.00 is shown as a receivable of the Street Machinery Fund under Exhibit "N ". A transfer of $10,457.00 was made to the Street Department of the General Operating Fund in the year 1962. This amount, together with a transfer of $5,547.00 from the Construction Fund to the General Operating Fund, reimbursed the General Operating Fund for an excessive transfer made by the Street Department of the General Operating Fund to the Street Machinery Fund in the year 1961. MATERIAL STORES FUND - SCHEDULE "20" The receipts of this fund consist of sales to other city funds, and the ex- penditures were for gasoline and oil, and office mechanical equipment. CIVIL DEFENSE FUNDS - SCHEDULE "21" The principal receipts of the Civil Defense Fund consist of appropriations from the City of Salina and Saline County, matching funds received from the State of Kansas, and payments received from the United States Government on a civil defense shelter. During the year 1962 four warrant checks of $50.00 each were issued to Mrs. A. Marie Webb, Director of the Salina - Saline County Defense Council. The sup- porting claim vouchers labeled each of these four payments as a petty cash ad- vance. The auditors received an explanation to the effect that the explanations on the claim vouchers were erroneous, and that the warrants actually reimbursed Mrs. Webb for expenses incurred and paid by her. 7 t CASH RECEIPTS, EXPENDITURES, AND BALANCES OF THE CITY TREASURER AND RECONCILIATION OF EXPENDITURES - EXHIBIT "D" 1. This exhibit presents a summary statement of the City Treasurer's beginning and ending cash balances, together with the receipts and expenditures for the year 1962. Schedule "22" shows the reconciliation of the bank balances confirmed by the depositories with the balances shown by the Treasurer's records at December 31, 1962. The deposits shown on Schedule "22" consist of collections applicable to the year 1962. The outstanding checks at December 31, 1962 are set forth in Schedules "22 -a", 1122 -b ", and "22 -c "o INVESTMENTS IN CUSTODY OF THE CITY TREASURER - EXHIBIT "E" This exhibit sets forth a description of the investments in the Custody of the City Treasurer as at the beginning and ending dates of the audit period, to- gether with details of the changes in investments during the period. Investments in the custody of the treasurer on December 31, 1962, were verified by inspection and correspondence. The income from investments collected during the period was traced into the records of cash received. TAXES The amounts of current and delinquent tangible and intangible taxes, sales tax residue, cigarette tax, and liquor enforcement tax shown as being received during the year 1962 by the City of Salina, was confirmed by correspondence with the Saline County Treasurer. SUMMARY AND RECONCILIATION OF THE 1961 TAX ROLL. SHOWING TAXES ASSESSED BY THE COUNTY CLERK, COLLECTED BY THE COUNTY TREASURER AND REMITTED TO THE CITY TREASURER, TOGETHER WITH LIST OF UNCOLLECTED AND UNREMITTED BALANCES AT DECEMBER 31, 1962 - EXHIBIT "F" This exhibit sets forth the adjusted tax roll applicable to the City of Salina, taxes collected and taxes remitted to the City, and taxes uncollected by the County. STATEMENT OF TAXES RECEIVED FROM THE COUNTY TREASURER IN YEAR 1962 SHOWING YEAR 1961 AND PRIOR YEARS' TAXES RECEIVED AND DISTRIBUTION TO FUNDS - EXHIBIT "G" This statement shows the total amount of tangible and intangible taxes re- ceived by the City of Salina during the year 1962, and presents separately the delinquent and current taxes collected. The individual fund statements of receipts.;, expenditures, and balances of cash for tax levying funds show the total Ad Valorem taxes received by each tax levying fund. SUMMARY OF ACCOUNTING PROCEDURES EMPLOYED BY CITY CLERK AND CITY TREASURER AND EXPLANATION OF AUDIT VERIFICATION OF RECEIPTS AND EXPENDITURES Receipts The City Clerk is the principal collecting and accounting officer for the City of Salina. All items of cash received, except taxes and infrequent collec- tions received directly by the City Treasurer, are handled first by the City 1;1 Clerk or by clerks in his office. The City Clerk and City Treasurer are provided with standard quadruplicate receipt forms numbered by the printer, and a receipt: is issued for each collection made by these officers. The collections are de- posited on the average of every two or three days, and test checks of the records indicated that collections were deposited intact and promptly. Duplicates of receipts issued during the audit period by the City Clerk and City Treasurer were test - checked into the Revenue Journal. The auditors also test - checked the fund distribution of the receipts and the classification of the receipts within the various funds. The fund distribution of the receipts was traced from the Treasurer's Daily Reports to the Revenue Journal. The addition of both the Revenue Journal and the Treasurer's Daily Reports were test - checked. Duplicate copies of licenses issued were traced into the License Register, and the total licenses shown as issued for each category were compared with the Receipts Analysis. The cash on hand at January 4, 1963 was counted by the auditors. This cash represented year 1962 collections made prior to January 4, 1963. Certain col- lections made in the year 1962 which were applicable to the year 1963, are shown as "Advance Receipts" under Clearing Accounts, Schedule "18 ". The four local banks were approved as depositories by the governing body of the City of Salina on October 6, 1959. Expenditures All claim vouchers issued during the year 1962 were examined as to claimant signature, approval for payment by City Clerk and City Manager, and fund and account classification. All warrant checks cancelled during the year were examined, and compared with the amounts entered in the Clerk's warrant register. The warrant register was added, and the fund disbursements shown by the warrant register were traced into the fund ledger cash accounts. Payroll checks issued during the year were examined and compared with amounts entered in the payroll journal. The check column of the payroll journal was added, and the fund totals were traced to the fund cash accounts. Water refund checks were examined and compared with amounts entered in the warrant register. Fund Ledgers The City of Salina has separate fund ledgers for each of the City funds. The auditors abstracted trial balances of the fund ledgers as of December 31, 1962. All postings to fund cash accounts were traced from their source into the fund ledgers, and all of the fund cash accounts were added. The expendi- tures and revenues shown by the fund ledgers were compared with the control ac- count balances of the expenditures analysis and receipts analysis. Treasurer's Records Each receipt issued for the collection of money by the City Clerk or City Treasurer is entered in numerical sequence in the Treasurer's records. Appropriation ordinances are entered in total by funds in the Treasurer's re- cords. AL the end of each month the Treasurer's records are added and balanced, and the totals are posted to the fund cash accounts and bank accounts main- tained by the City Treasurer. After those postings are made, the City Treas- urer's cash accounts and bank accounts are compared with those of the City Clerk. 9 The auditors test - checked a portion of the duplicate receipts into the Treasurer's records, test - checked the fund cash totals of appropriation ordi- nances into the Treasurer's records, test - checked the addition of the Treasurer's record, and compared the balances of the fund cash accounts as shown by the City Treasurer's records at December 31, 1962 with the fund cash account balances as shown by the City Clerk's records. CLERK OF THE CITY COURT STATENENT OF CASH RECEIPTS, DISBURSEMENTS, AND BALANCE OF CASH AND COMPARISON OF CASH BALANCES WITH CASE BALANCES - EXHIBIT "H" This exhibit presents the cash balances in the custody of the Clerk of the City Court at the beginning and end of the audit period together with receipts and disbursements during the year 1962, and a comparison of the cash balances and case balances at December 31, 1962. The reconciliation of the bank account of the Clerk of the City Court in the Farmers National Bank is shown in Schedule "23 ". All duplicate receipts issued during the year 1962 were traced to the Clerk of the City Court's Cash Receipts Record. All checks clearing the bank during the year 1962 were examined for signature and payee endorsement, and were com- pared with the amounts entered in the Cash Disbursements Record. The cash and cash in bank column of both the Cash Receipts Record and the Cash Disbursements Record were readded. The Clerk of the City Court maintains a docket record of both civil and criminal cases. There is a separate page for each case, and the monies received and disbursed on the case are shown on this page. Prior to the year 1962, the Clerk of the City Court also maintained a separate case ledger. However, since this case ledger was not kept posted up to date, and since the docket records were kept up to date and contained basically the same information as the case ledgers, we recommended that the use of the case ledger be discontinued, and that a detail of case balances at December 31, 1962 be prepared from the docket records. Subsequent to December 31, 1962, the Clerk of the City Court prepared from the docket records a list of the case balances. We added the list of case bal- ances prepared by the Clerk of the City Court, and the total case balances of $4,066.42 are shown in Exhibit "H ". The excess of the actual cash on hand and in bank at December 31, 1962 over the case balances amounts to $283.50. The last time case balances were presented in an audit report was for the year ended December 31, 1960, at which time the excess of the actual cash on hand and in bank over the case balances amounted to $128.77. The Clerk of the City Court, beginning in January, 1963, is preparing a monthly list of case balances. The Clerk is also reviewing balances shown on docket records, and is making corrections in the December 31, 1962 case balances. SUMMARY OF POLICE COURT RECORDS - EXHIBIT "I" This exhibit presents the fines imposed, collected, worked out, paroled and /or dismissed, and the balance of the year 1962 fines uncollected at December 31, 1962. A police sergeant acts as collection officer for the Judge of the Police Court. Entries on the police blotter show the amount of the appearance bond de- posited, the fine imposed or other disposition of the case, fines collected or worked out, and other information regarding the case. Receipts for fines paid 10 are issued from a duplicate receipt book. Parking violation tickets are entered in total each day on the police blotter. Cash received from fines and bond forfeitures is placed in numbered case envelopes which are accumulated until the end of each blotter page, when these en- velopes, together with other si°nilarly numberee case envelopes containing workout, parole, and dismissal evidence are t:.rned over to the Police Judge who reconciles the cash and other items witn his docket record,, and prepares an analysis there- of which he submits to the City Clerk, together with the cash received. Parking violation fines are remitted daily to the City Clerk. The analysis of fines imposed; collected, worked out, paroled and /or dis- missed, as prepared and submitted in the Annual Financial Report of the Police Department to the City Manager, was examined and found to be correct. Dismissal evidence was examined for all dismissals The audit verification consisted of test - checking the duplicate receipts to the police blotter, addition of the parking violation fines shown on the police blotter, and a reconciliation of the fines shown as collected by the Police Judge with the amount received by the City Clerk. SUMMARY OF THE RECORDS OF THE CITY BUILDING INSPECTOR - EXHIBIT "J" This exhibit shows a classification of the collections made by the building inspector during the year 1962, together with the amount remitted to the City Clerk during the period from January 1 to December 31, 1962. Cash received from the collection of fees and issuance of permits, as shown by duplicate receipts, were traced to the Building Inspector's records. The re- cords of the Building Inspector were added and summarized, and the collections shown by his records were reconciled with the amount received by the City Clerk. Fee charges were test - checked and were in accordance with the rates prescribed by city ordinances. The amount of fees collected by the Building Inspector during the year 1962 which were not remitted to the City Clerk are shown as an account receivable under Schedule "N ". COMPARISON OF DEPOSITORY SECURITY AND BALANCES ON DEPOSIT - EXHIBIT "K" This statement compares the balances on deposit in banks at December 31, 1962, with the amount of depository security pledged by the banks as collateral to secure the deposits. The banks have pledged United States Government obli- gations, bonds of Kansas Municipalities, or temporary notes of the City of Salina as collateral. The safekeeping receipts covering the securities pledged as collateral were examined. by the auditors, and. the amount of security pledged by each of the banks as at December 31, 1962, was confirmed by correspondence with the banks. There was no formal approval by the governing body of the City of Salina of the depository security pledged by the banks. (Section 13 -2107 of G.S. 1949) FIDELITY BONDS IN FORCE - EXHIBIT "L" This exhibit presents a detail of the fidelity bonds in force at December 31, 1962. The bonds were compared with the Kansas statutes and the City of Salina ordinances to determine that statutory requirements were met as to type, amount, and approval. All statutory regLirements were met with the exception that the bonds of the Clerk of the City Court and the Marshal of the City Court were drawn in favor of the State of Kansas rather than in favor of the City of Salina. (Sections 20-1420 and 20 -1421, G.S. 1949) The liability of the surety 11 companies on all fidelity bonds was confirmed by correspondence with the.surety companies, and it was ascertained that all of the companies were authorized to do business in the State of Kansas. INSURANCE IN FORCE - EXHIBIT "M" This exhibit presents a summary statement of the insurance coverage on the various properties owned by the City of Salina, together with the type of cover- age. Most of the policies are issued for a three or five year period. The properties listed under the heading of City Group are insured for $608,090.00 by a group of 29 companies with each policy containing a ninety percent co- insurance clause. The Memorial Hall Building and contents are insured for $231,000.00 by a group of 21 companies with each policy containing a ninety percent co- insurance clause. Airport policies carry an eighty percent co- insurance clause. Insurance coverage on the Water and Sewage Department is presented under the report on the Water and Sewage Department. Insurance coverage on other pro- perties not included in the above groups and other types of protection are listed seaparately. It was determined that all insurance companies writing insurance on the City's property were authorized to do business in the State of Kansas. ACCOUNTS RECEIVABLE - EXHIBIT "N" Amounts due to the various funds of the City of Salina as at December 31, 1962, are presented under this exhibit. The accounts receivable of the Water and Sewage Department are not presented under this exhibit, but are shown on the Balance Sheet of the Water and Sewage Department. ENCUMBRANCES A separate schedule of encumbrances is not presented, as they are classified by funds under Exhibit "A ". The amountsincluded as encumbrances were determined from an inspection of the records maintained by the City Clerk's office. JUDGMENTS The only liability of the City of Salina under adverse judgments of record is $18.02 of court costs in Case #22931 filed by Ethel Cooper, et al. Two cases pending against the City of Salina at December 31, 1962, were de- cided in favor of the City of Salina prior to the date of this report. These cases involved the allocation of special assessments in Key Acres Addition. A suit b suit involves City Attorney is successful approximately suit. y Skycraft, Inc. against the City of the price to be paid for gasoline p advises that the City of Salina has in their suit, and that the City of $500.00 in the event that Skycraft, Salina is still pending. This zrchased by Skycraft, Inc. The no liability if Skycraft, Inc. Salina would stand to recover Inc. is unsuccessful in their 12 STATEMENT OF BONDED INDEBTEDNESS - EXHIBIT "0" This statement presents a detail of the bonded indebtedness of the City of Salina at December 31, 1961, and December 31, 1962, together with the detail of bonds issued and paid during 1962. The following statement shows the amount of bonds maturing each year. Year Due Amount 1963 $ 1,019,596.68 1964 980,683.19 1965 966,000.00 1966 891,000.00 1967 855,000.00 1968 766,000.00 1969 685,000.00 1970 620,000.00 1971 519,000.00 1972 479,000.00 1973 420,000.00 1974 386,000.00 1975 391,000.00 1976 401,000.00 1977 407,000.00 1978 411,000.00 1979 387,000.00 1980 397,000.00 1981 382,000.00 1982 305,000.00 1983 195,000.00 1984 200,000.00 1985 210,000.00 1986 220,000.00 Total $12,493,279.87 The following schedule shows the outstanding bonded indebtedness at the close of each of the last ten years. Bonded Year Indebtedness 1953 $ 3,633,426.13 1954 3,953,396.19 1955 4,794,503.64 1956 4,843,694.67 1957 5,727,208.81 1958 6,243,242.95 1959 6,938,846.68 1960 7,207,914.02 1961 11,141,058.06 1962 12,493,279.87 RECONCILIATION OF FISCAL AGENCY - SCHEDULE "24" The amount of matured bonds and interest coupons which had not been pre- sented for payment is shown under this schedule. The unpaid balance at December 31,1962, was compared with the State Fiscal Agency statement and was confirmed 13 by correspondence with the State Treasurer. Cancelled bonds and coupons paid by the Fiscal Agency during the year 1962 were examined and traced to the bond records. TEMPORARY NOTE INDEBTEDNESS - EXHIBIT "P" This exhibit presents the temporary note indebtedness of the City of Salina at December 31, 1961, and December 31, 1962, together with a detail of temporary notes issued, paid, or renewed during the year 1962. The outstanding temporary notes will be repaid from the proceeds of bond issues. JOURNAL ENTRIES - SCHEDULE "25" Journal entries for corrections of the City Clerk's records for the year 1962 are presented under this schedule. The journal entries were placed on the books during the course of our examination. MINUTES AND ORDINANCES The minutes of the meetings of the governing body for the year 1962, and ordinances enacted during the year were examined for matters pertaining to the audit. The minutes appeared to be complete and in good order. rRRTTPTrATR 14 We certify that, in our opinion, subject to the foregoing comments, the accompanying exhibits and related schedules properly reflect the financial con- dition of the City of Salina, Kansas, and the results of its operations for the period from January 1 to December 31, 1962, inclusive. We further certify that, subject to the comments pertaining to the Water and Sewage Department, as shown on the pages immediately following Schedule "25" of this report, the exhibits and schedules pertaining to the Water and Sewage Department properly reflect the financial condition of that department as at December 31, 1962, and the results of its operations for the period from January 1 to December 31, 1962, inclusive. Respectfully submitted, A. H. Leckband & Co. By A?, 6..d�,..,Q/ R. E. Davis, Licensed Municipal Public Accountant, #167 in charge of and actively engaged on this audit. CITY OF SALINA, KANSAS SUMMARY STATEMENT OF RECEIPTS EXPENDITURES ENCUMBRANCES AND BALANCES OF CASH AND INVESTMENTS January 1 to December 31, 1962 Cash Unencumbered Balances Encumbrances Cash Balances 1 -1 -62 1 -1 -62 1 -1 -62 Cash Funds Budgeted General Operating Memorial Hall Refuse General and Special Improvement General Improvement Cemetery Public Health Band Flood Works and Dikes Noxious Weeds Firemen's Pension Policemen's Pension Airport Bond and Interest Water and Sewage Industrial Development Parking Meter $ 72,495.60 13,454.93 13,679.45 1,748.94 12,146.36 5,773.18 501.52 239.40 4,893.40 180.90 11,012.02 14,083.57 32,607.89 221,955,26 513,859.01 23.20 53,224.67 25,436.74 1,666.90 1,714.79 4,898.58 97.15 77.86 11,149.74 14,731.39 Cash Receipts Accountability Expenditures Year 1962 Unencumbered Year 1962 15 Exhibit "A" Unencumbered Cash Cash Balances Encumbrances Balances _12 -31 -62 12 -31 -62 12 -31 -62 $ 47,058.86 $1,164,535.74 $1,211,594.60 $1,137,284.78 $ 74,309,82 $ 86,128.58 $ 160,438.40 11,788.03 2,747.01 14,535.04 8,579.85 5,955.19 284.78 6,239.97 11,964.66 159,272.45 171,237.11 158,081.63 13,155,48 3,109.26 16,264,74 1,748 94 84,726.65 86,475.59 85,000.00 1,475.59 - 1,475.59 7,247.78 50,213.06 57,460,84 49,939.80 7,521.04 3,299.45 10,820.49 5,676.03 13,573.48 19,249.51 15,701.25 3,548.26 156.72 3,704.98 501.52 15,907.36 16,408.88 16,030.21 378.67 - 378.67 239.40 11,519,16 11,758.56 11,600.00 158.56 - 158.56 4,815.54 19,157.87 23,973.41 19,135.59 4,837.82 3,566.63 8,404.45 180.90 2,233.13 2,414.03 2,161,03 253.00 2.31 255.31 11,012.02 10,752.48 21,764.50 11,383.83 10,380.67 - 10,380,67 14,083.57 13,023.44 27,107.01 17,660,55 9,446.46 - 9,446.46 21,458,15 222,878.30 244,336,45 217,927.05 26,409.40 1,786.46 28,195.86 221,955.26 989,079.26 1,211,034.52 994,150.21 216,884,31 - 216,884.31 499,127.62 3,538,194.28 4,037,321.90 3,416,761.61 620,560.29 25,504.52 646,064.81 23.20 26,127.62 26,150,82 18,122.00 8,028.82 18,122,00 26,150.82 53,224.67 79,313.71 132,538.38 109,321.67 23,216.71 374.75 23,591.46 $ 971,879.30 $ 59,773.15 $ 912,106.15 $6,403,255,00 $7,315,361.15 $6,288,841,06 $1,026,520.09 $ 142,335,46 $1,168,855.55 Funds Not Budgeted Construction $ 538,535.57 $ - $ 538,535.57 $1,545,756.60 $2,084,292.17 $1,821,816.49 $ 262,475.68 $ - $ 262,475.68 Clearing Accounts 18,040.39 8,399.20 9,641.19 214,240.40 223,881.59 207,679.38 16,202.21 - 16,202.21 Street Machinery 27,494.00 - 27,494.00 - 27,494.00 27,494.00 - - - Material Stores 5,723.64 773.59 4,950.05 14,470.34 19,420.39 12,463.69 6,956.70 6.48 6,963.18 Firemen's Relief 49,715.76 - 49,715.76 49,791.17 99,506.93 99,506.93 - - - Cemetery Endowment 7,372.84 - 7,372,84 10,000.00 17,372.84 - 17,372.84 - 17,372.84 Hillcrest Memorial Endowment 6,137.17 - 6,137.17 10,000,00 16,137.17 - 16,137.17 - 16,137.17 Civil Defense 461.35 154.34 307.01 27,164.32 27,471.33 26,066.00 1,405.33 165.81 1,571.14 Sub - totals $ 653,480.72 $ 9,327.13 $ 644,153.59 $1,871,422.83 $2,515,576.42 $2,195,026.49 $ 320,549.93 $ 172.29 $ 320,722.22 Total Cash - All Funds Firemen's Relief Mausoleum Endowment Trust Cemetery Endowment Water and Sewage $1,625,360.02 $ 69,100.28 $1,556,259.74 $8,274,677.83 $9,830,937.57 $8,483,867.55 $1,347,070.02 $ 142,507.75 $1,489,577.77 $ 48,889,.00 10,000900 10;000.00 2.,000,000.00 Purchased Year 1962 1,036,008.22 Sold Year 1962 $ 48,889.00 10,000.00 10,000.00 2,196,109.00 839,899,22 Total Investments ,2,0680889.00 $1,036,008.22 $2,264,998.00 $ 839,899.22 CITY OF SALINA, KANSAS COMPARISON OF ACTUAL RECEIPTS WITH THE: BUDGET January 1 to December 31, 1962 Tax- Levying Funds General Operating Memorial Hall Cemetery General and Special Improvement General Improvement Public Health Band Noxious Weeds Firemen's Pension Policemen's Pension Bond and Interest Flood Works and Dikes Industrial Development Actual Receipts Year 1962 $1,164,535,74 2,747.01 13,573.48 84,726.65 50,213.06 15,907.36 11,519.16 2,233.13 10,752.48 13,023.44 989,079.26 19,157.87 26,127.62 Year 1962 Budget $1,113,771.89 3,161.22 12,780.21 84,129.34 48,511.13 45,907.24 11,445.89 2,217.47 9,684.06 12,633.69 911,135.53 16,705.91 26,125.00 Sub - total - Tax - Levying Funds $2,403,596.26 $2,298,208.58 Non Tax - Levying Funds Material Stores Water and Sewage Clearing Accounts Construction Civil Defense Firemen's Relief Hillcrest Memorial Endowment Parking Meter Cemetery Endowment Airport Refuse c 111, -tntM1 - Non Tax - Levying Funds $ 14,470.34 3,538,194.28 214,240.40 1,545,756.60 27,164.32 49,791.17 10,000.00 79,313.71 10,000.00 222,878.30 159,272.45 $5,871,081.57 Total - All Funds $8,274,677.83 831,500.00 85,000.00 86,200.00 165,600.00 16 Exhibit "B" Amount Over or (Under) Budget $ 50,763.85 ( 414.21) 793.27 597.31 1,701.93 (29,999.88) 73.27 15.66 1,068.42 389.75 77,943.73 2,451.96 2.62 $ 105,387.68 2,706,694.28 ( 5,686.29) 136,678.30 ( 6,327.55) CITY OF SALINA, KANSAS COMPARISON OF ACTUAL EXPENDITURES WITH THE BUDGET January 1 to December 31, 1962 Tax - Levying Funds General Operating Memorial Hall Cemetery General and Special Improvement General Improvement Public Health Band Noxious Weeds Firemen's Pension Policemen's Pension Bond and Interest Flood Works and Dikes Industrial Development Actual Expenditures Year 1962 $1,137,284.78 8,579.85 15,701.25 85,000,00 49,939.80 16,030.21 11,600.00 2,161.03 11,383.83 17,660.55 994,150.21 19,135.59 18,122.00 Sub -total - Tax - Levying Funds $2,386,749.10 Non Tax - Levying Funds Material Stores Water and Sewage Clearing Accounts Construction Civil Defense Firemen's Relief Street Machinery Parking Meter Airport Refuse Non Tax - Levying Funds $ 12,463.69 3,416,761.61 207,679.38 1,821,816.49 26,066.00 99,506.93 27,494.00 109,321.67 217,927,05 158,081.63 $6,097,118.45 Total - All Funds ,$8,483,867.55 Year 1962 Budget $1,138,518.00 10,375.00 15,815.00 85,000,00 50,000,00 46,240.00 11,600,00 2,305.00 20,770,00 25,696.00 1,054,000.00 19,200.00 26,148.20 $2,505,667.20 810,100.00 85,350.00 90,110.00 163,600.00 17 Exhibit "C" Amount Over or (Under) Budget $ ( 1,233.22) ( 1,795.15) ( 113.75) ( 60.20) (,30,209.79) ( 143.97) ( 9,386.17) ( 8,035.45) ( 59,849.79) ( 64.41) ( 8,026.20) $ (118,918,10) 2,606,661.61 23,971.67 127,817.05 ( 5,518.37) CITY OF SALINA, KANSAS _CASH RECEIPTS, EXPENDITURES AND BALANCES OF THE CITY TREASURER AND RECONCILIATION OF EXPENDITURES January 1 to December 31, 1962 Cash Balance - January 1, 1962 Add - Year 1962 Receipts Total Accountability Expenditures Year 1962 Expenditures 8,483,867.55 Add - Payment of 1 -1 -62 Encumbrances 69,100.28 $8,552,967.83 Deduct - Encumbrances at 12 -31 -62 142,507.75 Cash Balance - December 31, 1962 Cash in Banks - December 31, 1962 The Farmers National Bank The Planters State Bank The National Bank of America The First Trust Company 18 Exhibit "D" $1,625,360.02 8,274,677.83 $9,900,037.85 8,410,460.08 $1,489,577.77 $ 657,616.54 371,590.49 360,370.74 100,000.00 Total Cash in Banks $1,489,577.77 Firemen's Relief City of Salina Temporary Notes Cemetery Endowment City of Salina Temporary Notes CITY OF SALINA, KANSAS INVESTMENTS IN CUSTODY OF CITY TREASURER December 31, 1962 Balance Additions Reductions 1 -1 -62 Year 1962 Year 1962 19 Exhibit "E" Balance 12 -31 -62 $ 48,889.00 $ 48,889,00 $ - $ 10,000.00 $ $ 10,000,00 $ Mausoleum Endowment City of Salina Temporary Notes $ 10,000.00 $ - ,$ 10,000.00 ,$ - Water and Sewage Department U.S. Treasury Notes and Bills $2,000,000.00 $1,036,008.22 $2,196,109.00 $ 839,899.22 CITY OF SALINA, KANSAS SUMMARY AND RECONCILIATION OF THE 1961 TAX ROLL, SHOWING TAXES ASSESSED BY THE COUNTY CLERK, COLLECTED BY THE COUNTY TREASURER AND REMITTED TO THE CITY TREASURER, TOGETHER WITH LIST OF UNCOLLECTED AND UNREMITTED BALANCES AT DECEMBER 31, 1962 Ad Valorem and Intangible Taxes General Operating Intangible Tax Tangible Tax Total General Operating Memorial Hall Cemetery General and Special Improvement General Improvement Public Health Band Noxious Weeds Firemen's Pension Policemen's Pension Bond and Interest Flood Works and Dikes Industrial Development Sub -total - Ad Valorem and Intangible Taxes Special Taxes 20 Exhibit "F" Amount Collected Received Uncollected Adjusted By County By City By County Tax Roll Treasurer Treasurer Treasurer $ 29,296.70 $ 29,353.46 $ 29,353.46 $( 56.76) 620,633.25 607,109<30 607,109.30 13,523.95 $ 649,929.95 $ 636,462.76 $ 636,462.76 $13,467.19 80.13 78.43 78.43 1.70 5,299.30 5,183.64 5,183.64 115.66 85,857.31 83,986.64 83,986.64 1,870.67 45,396.69 44,407.80 44,407.80 988.89 14,370.10 14,056.50 14,056.50 313.60 10,694.77 10,462.36 10,462.36 232.41 2,142.17 2,095.79 2,095.79 46.38 3,862.30 3,777.75 3,777.75 84.55 7,446.82 7,284.57 7,284.57 162.25 474,955.74 464,606.96 464,606.96 10,348.78 16,159.68 15,807.91 15,807.91 351.77 26,710.22 26,127.62 26,127.62 582.60 $1,342,905.18 $1,314,338.73 $1,314,338.73 $28,566.45 Paving $ 422,460.81 $ 395,804.52 $ 395,804.52 $26,656.29 Sewer 76,625.22 72,065.70 72,065.70 4,559.52 Water 41,945.72 32,386.61 32,386.61 9,559.11 Weeds 1,500.00 1,321.50 1,321.50 178.50 Sidewalks 9,089.84 8,743.63 8,743.63 346.21 Sub -total - Special Taxes $ 551,621.59 $ 510,321.96 $ 510,321.96 $41,299.63 Total - All Taxes $1,894,526.77 $1,824,660.69 $1,824,660.69 $69,866.08 21 Exhibit "G" CITY OF SALINA, KANSAS STATEMENT OF TAXES RECEIVED FROM COUNTY TREASURER IN YEAR 1962 SHOWING YEAR 1961 AND PRIOR YEARS' TAXES RECEIVED AND DISTRIBUTION TO FUNDS Ad Valorem and Intangible Taxes General Operating Ad Valorem Intangible Total General Operating Memorial Hall Cemetery General and Special Improvement General Improvement Public Health Band Noxious Weeds Firemen's Pension Policemen's Pension Bond and Interest Flood Works and Dikes Industrial Development (a) Civil Defense - Voice Warning Sub -total - Ad Valorem and Intangible Taxes Special Taxes (b) Paving (b) Sewer (c) Water (d) Weeds (b) Sidewalks Sub -total - Special Taxes Total - All Taxes _Distribution - Specials (a) To General Fund (b) To Bond and Interest Fund (c) To Water Fund (d) To General Improvement Fund Delinquent 1961 Current Tax Tax $ 6,991.40 Totals $ 607,109.30 $ 614,100.70 29,353.46 29,353.46 $ 6,991.40 $ 636,462.76 $ 643,454.16 31.77 78.43 110.20 55.22 5,183.64 5,238.86 740.01 83,986.64 84,726.65 527.71 44,407.80 44,935.51 220.90 14,056.50 14,277.40 126.75 10,462.36 10,589.11 16.81 2,095.79 2,112.60 48.89 3,777.75 3,826.64 108.05 7,284.57 7,392.62 5,816.50 464,606.96 470,423.46 120.12 15,807.91 15,928.03 - 26,127.62 26,127.62 131.28 - 131.28 $ 14,935.41 $1,314,338.73 $1,329,274.14 $ 6,618.36 $ 395,804.52 $ 402,422.88 2,056.56 72,065.70 74,122.26 2,528.60 32,386.61 34,915.21 45.00 1,321.50 1,366.50 53.79 8,743.63 8,797.42 $ 11,302.31 $ 510,321.96 $ 521,624.27 $ 26,237.72 $1,824,660.69 $1,850,898.41 22 Exhibit "H" CITY OF SALINA, KANSAS CLERK OF THE CITY COURT STATEMENT OF CASH RECEIPTS DISBURSEMENTS AND BALANCE OF CASH AND COMPARISON OF CASH BALANCES WITH CASE BALANCES January 1 to December 31, 1962 Cash on Hand and in Bank - January 1, 1962 (Per Audit Report for year 1961) $ 10,870.63 Deduct - Error in Certification of December 31, 1961 Bank Balance 50.00 Cash on Hand and in Bank - January 1, 1962 (As Corrected) $ 10,820.63 Add - Cash Receipts - Year 1962 (Per Cash Receipts Issued) City Court Fees $28,907.12 Sheriff Fees 2,270.44 Judicial Council Fees 419.25 Fines 35,153.98 Cost Deposits 515.52 'Miscellaneous 24,311.85 Total Receipts 91,578.16 Total Accountability $102,398.79 Deduct - Cash Disbursements - Year 1962 (Per Checks Issued) City Court Fees to City Clerk $30,435.88 Sheriff's Fees to Sheriff 2,906.48 Judicial Council Fees to County Treasurer 444.45 Fines to County Treasurer 37,223.48 Costs Returned 475.79 Miscellaneous 26,755.26 Total Disbursements 98,241.34 Cash on Hand and in Bank - Per Records - December 31, 1962 $ 4,157.45 Actual Cash on Hand and in Banks - December 31, 1962 Cash in Bank - Per Schedule $ 4,250.31 Cash on Hand - Verified by Count on December 31, 1962 99.61 4,349.92 Excess of Actual Cash on Hand and in Bank at December 31, 1962 over Amount of Cash on Hand and in Bank As Indicated By Records at December 31, 1962 $ 192.47 Actual Cash on Hand and in Banks - December 31, 1962 $ 4,349.92 Case Balances - December 31, 1962 4,066.42 Excess of Actual Cash on Hand and in Banks at December 31, 1962 over Case Balances at December 31 1962 $ 283.50 CITY OF SALINA, KANSAS SUMMARY OF POLICE COURT RECORDS January 1 to December 31, 1962 Year 1961 _Fines Imposed and Prior Balance Uncollected - January 1, 1961 $ 2,122,00 Bonds Collected _ Year 1961 Fines Imposed in Year 1962 920.00 Year 1962 Fines Imposed Year 1961 and Prior Fines Reinstated 411 on Total Accountability Accounted For By: Cash Collected and Remitted to City Clerk Fines Worked Out Paroled and /or Dismissed Total Accounted For Balance Uncollected - December 31 1962 23 Exhibit "I" Year 1962 Total $ - $ 2,122.00 295.00 295.00 - 920,00 99,434,00 99,434,00 413.00 $ 3,455,00 $99,729.00 $103,184.00 $ 2,905.00 $94,517.50 $ 97,422,50 120.00 1,200.00 1,320.00 430.00 1,556.50 1,986,50 $ 3,455.00 $97,274,00 $100,729.00 - 2,455.00 $ 2,455.00 U CITY OF SALINA, KANSAS SUMMARY OF THE RECORDS OF THE CITY BUILDING INSPECTOR January 1 to December 31, 1962 Receipts Issued By Building Inspector - Year 1962 Building Permits and Inspections Gas Inspections Plumbing Inspections Electrical Inspections Sign Permits Fence Permits Sandblasting Permits Demolition Permits Sewer Connection Fees Due from Year 1960 Total Accountability Deduct - Remitted to City Clerk Balance Due from Year 1960 Year 1962 Collections Balance Due City Clerk $11,729.75 2,011.70 4,943.40 4,654.00 218.00 106.00 6.00 8.00 300.00 24 Exhibit "J" $23,976.85 1.50 $23,978.35 $ 1.50 23,976.02 23,977.52 25 Exhibit "K" CITY OF SALINA, KANSAS COMPARISON OF DEPOSITORY SECURITY AND BALANCES ON DEPOSIT December 31, 1962 Depositories Farmers Planters National First National State Bank of State Names of Accounts Bank Bank America Bank ` Donald Harrison, City Treasurer $657,616.54 $371,590.49 $360,370,74 $100,000.00 W. T. Broom, Clerk of the City Court 4,250.31 Totals on Deposit $661,866,85 $371,590.49 $360,370.74 $100,000.00 Deduct - Portion Guaranteed by F. D. I. C. 10,000.00 10,000.00 101000.00 10,000.00 Balance Securable By Collateral $651,866.85 $361,590.49 $350,370.74 $ 90.000.00 Portion Required to be Secured - 70% $456,306.80 $253,113.34 $245.259.52 $ 63,000.00 Collateral Deposited by Banks $498,175.47 $493,669.97 $490.000.00 $ 70.000.00 Name Ralph Exline Gaylord E. Spangler Harry Banker Donald L. Tucker R. W. Bull William J. Broom C. F. Leiker Leland M. Srack Harold E. Peterson D. L. Harrison Ivy Thompson H. N. Eller Harold F. Harper Robert A. Lange Glenn M. Horner CITY OF SALINA, KANSAS FIDELITY BONDS IN FORCE December 31, 1962 Title City Commissioner City Commissioner City Commissioner City Commissioner City Commissioner Clerk of City Court Marshal of City Court City Manager City Clerk and Director of Finance City Treasurer Cashier of Water Department* Police Judge City Engineer Building Inspector Manager of Municipal Airport *Blanket Position Bond Date Date of Effective Expiration 4 -14 -59 Continuous 4 -11 -61 Continuous 4 -11 -61 Continuous 4 -11 -61 Continuous 4 -14 -59 Continuous 4 -10 -61 4 -10 -63 4- 4 -61 4- 4 -63 8 -26 -62 Continuous 1- 1 -53 Continuous 6- 1 -58 Continuous 26 Exhibit "L" Amount $10,000.00 10,000.00 10,000.00 10,000.00 10,000.00 2,000.00 2,000.00 5,000.00 5,000.00 50,000.00 6- 1 -61 Continuous 5,000.00 3- 9 -37 Continuous 1,000.00 1 -15 -46 Continuous 5,000.00 6- 1 -59 Continuous 1,000.00 1- 1 -58 Continuous 5,000.00 City Group Buildings and Contents CITY OF SALINA, KANSAS INSURANCE IN FORCE December 31, 1962 Type of Coverage Fire and Lightning and Extended Coverage Waterworks and Sewage Disposal Groups See separate schedule included in Report on Water and Sewage Department Municipal Airport Administration Building Fire and Lightning Aircraft Filling Station and Contents Weather Station Building Airport Liability Policy One and Two Story Aircraft Hangar Metal Covered, Steel Frame Aircraft Hangar Frame Dwelling Ticket Office Aircraft Hangars #3 and #4 Memorial Hall Group Memorial Hall and Contents 27 Exhibit "M" Amount of Co- Insurance Coverage Percentage $608,090.00 90 and Extended Coverage 80,000.00 80 Fire and Lightning and Extended Coverage Fire and Lightning and Extended Coverage Bodily Injury Each Person Each Accident Property Damage Each Accident Fire and Lightning 3,000.00 10,000.00 100,000.00 500,000.00 250,000.00 .E :O and Extended Coverage 12,000.00 80 Fire and Lightning and Extended Coverage 10,000.00 80 Fire and Lightning and Extended Coverage 6,500.00 Fire and Lightning and Extended Coverage 500.00 Fire and Lightning and Extended Coverage 10,000.00 80 Fire and Lightning and Extended Coverage 231,000.00 90 Owners', Landlords' and Tenants' Schedule Liability Policy Bodily Injury Each Person 25,000.00 Each Accident 300,000.00 Miscellaneous Vehicles Messengers Owners', Landlords' and Tenants' Liability Policy - Kenwood Park Grandstand Cemetery Dwelling and Garage Money and Securities- (All City Offices Including Swimming Pool) Steam Boilers Depositors Forgery Bond Police Camera Equipment Animal Shelter Refuse Building City Court Safe Type of Coverage Bodily Injury Each Person Each Accident Property Damage Each Accident Fire, Lightning and Transportation, Theft, Windstorm, Hail, Earthquake or Explosion and Combined Additional Coverage Robbery Inside and Outside Premises 28 Exhibit "M" (Cont'd.) Amount of Co- Insurance Coverage Percentage $ 25,000.00 50,000.00 5,000.00 4,250.00 Bodily Injury Each Person 15,000.00 Each Accident 100,000.00 Property Damage Each Accident 5,000.00 Fire and Lightning and Extended Coverage 7,000.00 Inside Premises 21,8000.00 Outside Premises 14,800.00 Explosion Per Accident 50,000.00 10,000.00 Scheduled Property Floater 205.00 Fire and Lightning, Extended Coverage, Vandalism and Malicious Mischief 5,000.00 80 Fire and Lightning and Extended Coverage 67,900.00 90 Safe Burglary 1,000.00 29 Exhibit "N" CITY OF SALINA, KANSAS ACCOUNTS RECEIVABLE December 31, 1962 General Operating Fund City Court Costs $ 1,820.53 Police Court Fines 2,455.00 City Building Inspector Gas and Electric Franchise .83 81,676.42 Refuse Department - Due From Water and Sewage Department 1,099.84 Sub -total - General Operating Fund $ 87,052.62 Cemetery Fund Lot and Space Sales $ 100.00 Burial Permits 220.00 Sub -total - Cemetery Fund $ 320.00 Airport Fund Transfer from General Operating Fund $ 10,000.00 Construction Balance of Bond Proceeds Due on Off Street Parking and Street Improvement Projects $ 12,060.33 Street Machinery Transfer from Street Department Fund of General Operating Fund $ 7,000.00 Total Accounts Receivable $116,432.95 30 Exhibit "0" CITY OF SALINA, KANSAS STATEMENT OF BONDED INDEBTEDNESS December 31, 1962 Totals $11,141,058.06 $2,220,332,55 $868,110.74 $12,493,279087 Paid From: Bond and Interest Fund $750,110.74 Water and Sewage Fund 103,000.00 Parking Meter Fund 15,000.00 $868,110.74 Final Interest Amount of Amount Amount Amount Amount Date of Maturity Rate Original Outstanding Issued Paid Outstanding Series Purpose of Issue Issue Date Percentage Issue 1-1 -62 Year 1962 Year 1962 12 -31 -62 154 Curb, Gutter, Paving 12- 1 -51 1962 2.5 $ 104,676.68 $ 10,000,00 $ $ 10,000,00 $ - 157 Curb, Gutter, Paving 12- 1 -52 1963 1.5 -1.75 107,625.97 20,000,00 10,000.00 10,000.00 158 Sewer and Pumping Station 7- 1 -53 1963 3.5 625,700:76 124,000,00 62,000,00 62,000.00 161 Paving 11- 1 -53 1964 1.625 -3 143,940.89 42,000.00 14,000.00 28,000.00 163 Curb, Gutter, Paving 11- 1 -54 1965 1.625 239,314,90 95,000,00 24,000.00 71,000.00 164 Public Parks 11- 1 -54 1965 1.625 275,000.00 110,000,00 27,000.00 83,000.00 166 Armory 8- 1 -55 1965 2 -2.75 80,000.00 32,000,00 8,000.00 24,000.00 169 Curb, Gutter, Paving 11- 1 -55 1966 2,75 -2.375 292,381.66 140,000.00 28,000.00 112,000,00 170 Curb, Gutter, Paving 11- 1 -55 1966 2.25 120,000.00 60,000,00 12,000.00 48,000,00 PA -2 Offst.reet Parking 12- 1 -55 1965 3 60,000.00 60,000,00 15,000.00 45,000.00 172 Curb, Gutter, Paving 11- 1 -56 1967 3 531,032.89 318,000.00 53,000,00 265,000.00 174 Airport Improvements 3- 1 -57 1967 3- 2.75 -20875 375,000.00 223,000,00 38,000.00 185,000.00 175 Sewage Disposal 7- 1 -57 1968 3- 3,25 -4 300,000.00 210,000.00 30,000.00 180,000.00 176 Curb, Gutter 11- 1 -57 1968 3 -3.5 466,407,30 325,000.00 47,000.00 278,000.00 177 Sewers and Pumping Station 11- 1 -57 1968 3-35 148,792,25 103,000,00 15,000.00 88,000.00 178 Flood Control 5- 1 -58 1978 2- 2.25 -2,5 2,75 -3 666,000.00 561,000.00 33,000.00 528,000,00 179 Curb, Gutter, Paving 11- 1 -58 1969 2,875-2.75 381,301.27 304,000°00 38,000.00 266,000.00 180 Pumping Station and Sewers 11- 1 -58 1969 2.875 -2.75 221,742°13 176,000.00 22,000,00 1549000.00 181 Sewers 12- 1 -58 1970 3,375 -4 105,502.41 90,000.00 10,000M 80,000.00 182 Curb, Gutter, Paving 12- 1 -59 1970 3,375 -4 910,563.15 819,000,00 911000.00 728,000.00 183 Paving 12- 1 -59 1980 3,375-4 402,737 72 380,000,00 20,000,00 360,000.00 184 Curb, Gutter, Paving 11- 1 -60 1971 2,75-35 452,725010 452,725 10 47,725.10 405,000,00 185 Curb, Gutter, Paving 11- 1 -60 1981 2,75 -3,5 551,385.64 551,385.64 38,385.64 513,000,00 186 Flood Control 5- 1 -61 1981 3 -3,5 1,132,000.00 1,132,000.00 72,000.00 1,060,000.00 Water and Sewage Issue of 1961 7- 1 -61 1986 3,25- 3,5 -3,6 -5 3,600,000.00 3,600,000,00 103,000,00 3,497,000.00 S187 Sanitary Services 11- 1 -61 1972 2.75 -3 276,297,60 276,297.60 - 276,297,60 P188 Curb, Gutter, Paving 11- 1 -61 1972 2,75 -3 320,706 83 320,706.83 - 320,706,83 P189 Street Improvements 11- 1 -61 1982 2.75 -3- 3.25 -3,5 605,942.89 605,942,89 - 605,942,89 OFP -190 Off Street Parking 11- 1 -62 1982 2.5-2.75-2.875-3 1,375,365.60 1,375,365,60 - 1,375,365.60 P191 Street Improvements 11- 1 -62 1982 2.5- 2,75 - 2,875 -3 456,283 76 456,283.76 - 456,283.76 P192 Street Improvement 11- 1 -62 1973 2,5 -2,75 388,683.19 388,683.19 - 388,683,19 Totals $11,141,058.06 $2,220,332,55 $868,110.74 $12,493,279087 Paid From: Bond and Interest Fund $750,110.74 Water and Sewage Fund 103,000.00 Parking Meter Fund 15,000.00 $868,110.74 CITY OF SALINA, KANSAS STATEMENT SHOWING BALANCES AND CHANGES IN TEMPORARY NOTE INDEBTEDNESS January 1 to December 31, 1962 Note Number (1- 16) -PT -55 (1 -7) -BL -200 (1- 6)- PT -52A (1- 11)- PT -53A (1- 16)- PT -54A (1- 33)- OSP -l00A (52- 56) -OSP -100 (1- 17) -PT -56 (1- 5) -PT -57 (1- 17) -PT -58 (1- 15) -FL -300 (1- 2) -PT -59 (1- 16) -PT -60 (1- 3) -PT -61 (1- 3) -PT -62 (1- 16)- PT -55A Balance 1 -1 -62 $ 408,480.46 68,889.00 155,562.28 278,881.02 396,729.30 1,307,000.00 40,000.00 207,718.19 75,429.15 133,396.45 183,169.97 Issued or Renewed 1962 83,000.00 216,027.04 196,276.04 61,502.98 57,290.53 412,856.00 56,766.92 45,676.17 408,480.46 Paid or Renewed 1962 $ 408,480.46 68,889.00 155,562.28 278,881.02 396,729.30 1,307,000.00 123,000.00 i 31 Exhibit "P Balance 12-31-62 423,745.23 75,429.15 329,672.49 244,672.95 57,290.53 412,856.00 56,766.92 45,676.17 408,480.46 Totals $3,255,255.82 $1,537,876,14 $2,738,542.06 $2,054,589.90 Interest Date of Rate Payable Issue Percentage To 9- 5 -61 3.50 Bearer 10 -17 -61 3.50 Bearer 11 -15 -61 3.50 Bearer 11 -15 -61 3.50 Bearer 11 -15 -61 3.50 Bearer 11 -15 -61 3.50 Bearer 11 -15 -61 3.50 Bearer 11- 7 -61 3.50 Bearer 11 -28 -61 3.50 Bearer 11 -28 -61 3.50 Bearer 11 -28 -61 3.50 Bearer 5- 8 -62 3.50 Bearer 8- 7 -62 3.50 Bearer 9 -25 -62 3.50 Bearer 9 -25 -62 3.50 Bearer 10 -30 -62 3.50 Bearer Balance 1 -1 -62 $ 408,480.46 68,889.00 155,562.28 278,881.02 396,729.30 1,307,000.00 40,000.00 207,718.19 75,429.15 133,396.45 183,169.97 Issued or Renewed 1962 83,000.00 216,027.04 196,276.04 61,502.98 57,290.53 412,856.00 56,766.92 45,676.17 408,480.46 Paid or Renewed 1962 $ 408,480.46 68,889.00 155,562.28 278,881.02 396,729.30 1,307,000.00 123,000.00 i 31 Exhibit "P Balance 12-31-62 423,745.23 75,429.15 329,672.49 244,672.95 57,290.53 412,856.00 56,766.92 45,676.17 408,480.46 Totals $3,255,255.82 $1,537,876,14 $2,738,542.06 $2,054,589.90 32 Schedule "1" CITY OF SALINA, KANSAS GENERAL OPERATING FUND STATEMENT OF RECEIPTS EXPENDITURES AND BALANCES OF CASH AND COMPARISON WITH YEAR 1962 BUDGET January. 1 to December 31, 1962 Amount Over or (Under) Actual Budget Budget Unencumbered Cash Balance - January 1, 1962 $ 47,058.86 $ 24,746.11 $ 22,312.75 Add - Receipts Ad Valorem Tax (Exhibit "G ") Intangible Tax (Exhibit "G ") Sales Tax Cigarette Tax Liquor Enforcement Tax Gasoline Tax Franchises Police Court Fines and Costs Services and Sales Highway Maintenance Reimbursements Licenses, Fees, and Permits Rentals Dog Impounding Concessions Engineering Fees City Court Swimming Pool Admissions Fire Protection Total Receipts Total Accountability (Schedule "l -A ") Deduct - Expenditures (Schedule "l -B ") Unencumbered Cash Balance - December 31, 1962 Add - Encumbrances - December 31, 1962 Cash Balance - December 31, 1962 $ 614,100.70 29,353.46 51,350.38 39,108.75 10,250.63 49,518.24 135,042.32 97,422.50 7,690.94 7,268.00 18,580.14 60,283.52 465.00 1,337.00 491.02 28,615.35 11,320.87 2,336.92 $ 610,596,51 30,050.00 51,350.38 30,000.00 10,000.00 60,000.00 125,000.00 50,000.00 2,150.00 7,000.00 2,000.00 37,775.00 550.00 500,00 300.00 75,000.00 10,000.00 10,000.00 1,500.00 $ 3,504,19 ( 696.54) 9,108.75 250.63 (10,481.76) 10,042.32 47,422.50 5,540.94 268.00 16,580.14 22,508.52 ( 85.00) 837.00 191.02 (75,000.00) 18,615.35 1,320.87 836.92 $1,164,535.74 $1,113,771.89 $ 50,763.85 $1,211,594.60 $1,138,518.00 $ 73,076.60 1,137,284.78 1,138,518.00 ( 1,233.22) $ 74,309.82 $ - $ 74,309.82 86,128.58 $ 160,438.40 33 Schedule "l -A" CITY OF SAL'INA, KANSAS GENERAL OPERATING FIND DETAIL OF RECEIPTS FROM LICENSES, FEES, AND PERMITS AND COMPARISON WITH YEAR 1962 BUDGET January 1 to December 31, 1962 Cereal :4alt Beverage Licenses Ret-;il Liquor Licenses Wholesale Liq -.or Li,- erzse,s A :n s&ner,t DeviC.es Public Dance L°�cense,s M:asic Machine Licenses Xir a.t,_.re. Pool Table and Shuffleboard Pool Hall and Bowling Alley Licenses Skating Rinks Tneatre and Opera House A-�:tion Sales and Auctioneer Billboard Advertising Concrete Construction Electrician Licenses Fireworks Dealer Licenses Gas Fitters Jink Dealers (Auto and Parts) Pawnbrokers Plc'mbers Licenses Taxicab Licenses Taxicab Driver Licenses Street Advertising Trailer Camps Vendor, Peddler (Itinerant) Building Department Houuse .Moving Permits Food and Milk Licenses Dog Licenses Ref,:se Haulers Licenses Merchant Police Licenses Ac tuaI $ 5,025.00 9,000,00 3,750.00 2,050.00 246.00 952.50 937.50 19200000 100x00 375.00 200.00 175.00 300.00 678.00 1,375°00 160.00 461.00 900.00 940.00 375.00 490.00 201.00 1,66500 305.00 23,977,52 1,473.00 1,60700 1,075.00 165.00 125.00 Budget $ 4,000.00 6,400.00 2,500.00 1,500.00 100.00 750.00 1,000.00 700.00 100.00 300.00 100.00 100.00 200.00 550.00 500.00 175.00 450.00 450.00 700.00 250.00 300.00 50.00 1,250.00 200.00 12,000,00 1,000.00 1,250.00 750.00 150.00 Amount Ovz r or (Under) Bp dedget Totals $60,283052 $37,775.00 $22508.52 34 Schedule "1 -B" Totals $754,468.09 $793,798.00 $164,584.38 $181,675.00 $91,153.32 $99,260.00 $40,492.70 $17,835.00 $86,586.29 $45,950.00 $1,137,284.78 $1,138,518.00 CITY OF SALINA, KANSAS GENERAL OPERATING FUND DEPARTMENTAL ANALYSIS OF YEAR 1962 EXPENDITURES AND COMPARISON OF EXPENDITURES WITH YEAR 1962 BUDGET APPROPRIATIONS January 1 to December 31, 1962 Total Personal Services Contractual Services Materials and Supplies Sundry Capital Outlay Expenditures Department Schedule Actual Budget Actual Budget Actual Budget Actual Budget Actual Budget Actual Budget Mayor and Commissioners 1 -a $ 500,00 $ 500.00 $ 13,056.07 $ 19,300.00 $ - $ 50.00 $ 2,317.98 $ 1,500.00 $ - $ - $ 15,874.05 $ 21,350.00 City Manager 1 -b 20,974.50 23,270.00 3,352.80 3,200.00 714.76 850.00 134.85 150.00 315.00 700.00 25,491.91 28,170.00 Clerk and Treasurer 1 -c 42,975.85 44,820.00 6,272.30 6,350.00 10,128.25 8,700.00 205.00 350,00 722.85 1,000.00 60,304.25 61,220.00 City Building 1 -d 6,379.06 7,000.00 12,135.32 8,950.00 4,188.55 2,000.00 - - - - 22,702.93 17,950.00 City Attorney 1 -e 11,418.75 11,760,00 630.10 775.00 40.00 - - - - - 12,088.85 12,535.00 City Court 1 -f 21,497.18 19,850.00 7,164.08 4,450.00 1,307.58 775.00 - - 188.20 200.00 30,157.04 25,275.00 Police Court 1 -g 3,060.00 3,190.00 269.01 380.00 - - - - - - 3,329.01 3,570.00 Engineering 1 -h 54,781.00 49,800.00 5,732.44 6,715.00 3,921.21 2,325.00 40.00 25.00 945.00 750.00 65,419.65 59,615.00 Fire 1 -i 229,824.65 232,158.00 8,101.67 8,800.00 12,430.02 12,575.00 25.00 60.00 27,854.62 4,800.00 278,235.96 258,393.00 Inspection 1 -j 15,446.16 15,850.00 3,175.22 4,055.00 117.61 275.00 97.82 25.00 - 300.00 18,836.81 20,505.00 Park 1 -k 37,528.37 44,200.00 6,532.33 8,910.00 3,000.71 8,635.00 15.00 25,00 7,461,04 9,000.00 54,537.45 70,770.00 Police 1 -1 206,518.00 227,700.00 21,648.46 23,840.00 21,899.80 26,075.00 379.00 200.00 10,710.13 9,000.00 261,155.39 286,815.00 Street 1 -m 65,395.54 69,750.00 11,900.93 11,425.00 22,745.72 22,700.00 7,000.00 - 2,743.12 6,200.00 109,785.31 110,075.00 Waste Disposal 1 -n 10,400.90 12,500.00 2,470.72 7,150.00 4,594.50 2,425.00 - - 8,244.00 6,000.00 25,710.12 28,075.00 Street Lighting 1 -0 - - 54,746.30 60,000.00 - - - - - - 54,746.30 60,000.00 Traffic and Parking 1 -p 17,608.79 20,450.00 4,517.18 5,400.00 4,919.39 10,900.00 - - 23,763.39 7,500.00 50,808.75 44,250.00 Swimming Pools 1 -q 10,159.34 11,000.00 2,879.45 1,975.00 1,145.22 975.00 278.05 500.00 68.94 500.00 14,531.00 14,950.00 Airport 1 -r - - - - - - 30,000.00 15,000.00 3,570.00 - 33,570.00 15,000.00 Totals $754,468.09 $793,798.00 $164,584.38 $181,675.00 $91,153.32 $99,260.00 $40,492.70 $17,835.00 $86,586.29 $45,950.00 $1,137,284.78 $1,138,518.00 CITY OF SALINA, KANSAS GENERAL OPERATING FUND DETAIL OF EXPENDITURES - MAYOR AND COMMISSIONERS January 1 to December 31, 1962 Personal Services Salaries Contractual Services Traveling Expenses Contributions Legal Advertising Surety Bonds Miscellaneous Ordinance Revision Total Contractual Services Materials and Supplies Books and Periodicals Sundry Expenditures Organization Dues Total Expenditures Actual $ 500.00 $ 1,611.43 7,120.00 3,398.14 33.50 893.00 $13,056.07 $ 2,317.98 $15,874.05 Budget $ 500.00 $ 2,500.00 6,150.00 2,500.00 150.00 3,000.00 5,000.00 $19,300.00 $ 50.00 $ 1,500.00 $21,350.00 35 I Schedule "l -a" Amount Over or (Under) Budget $( 888.57) 970.00 898.14 ( 150.00) (2,966.50) (4,107.00) $(6,243.93) $( 50.00) $ 817.98 $(5,475.95) CITY OF SALINA, KANSAS GENERAL OPERATING FUND DETAIL OF EXPENDITURES - CITY MANAGER January 1 to December 31, 1962 Personal Services Salaries - Officials and Department Heads Salaries - Regular Employees Salaries - Part Time Employees Other Professional Services Total Personal Services Contractual Services Auto Use Allowance Telephone and Telegraph Traveling Expenses Postage Printing Office Forms Surety Bonds Social Security Employees Retirement Office Equipment Repairs Total Contractual Services Materials and Supplies Office Supplies Books and Periodicals Other Operating Supplies Total Materials and Supplies Sundry Organization Dues Capital Outlay Furniture and Fixtures Office Mechanical Equipment Total Capital Outlay Total Expenditures Actual Budget $12,540.00 $13,550.00 7,845.00 8,250.00 - 500.00 589.50 970.00 $20,974.50 $23,270.00 $ 600.00 $ 300.00 1,107.90 900.00 95.41 500.00 35.32 25.00 24.35 100.00 20.00 25.00 365.77 300.00 1,059.05 750.00 45.00 300.00 $ 3,352.80 $ 3,200.00 $ 294.36 $ 250.00 161.59 200.00 258.81 400.00 $ 714.76 $ 850.00 $ 134.85 $ 315.00 $ 315.00 $25,491.91 $ 150.00 $ 350.00 350.00 $ 700.00 $28,170.00 36 I Schedule "l -b" Amount Over or (Under) Budget $(1,010.00) ( 405.00) ( 500.00) ( 380.50) $(2,295.50 -) $ 300.00 207.90 ( 404.59) 10.32 ( 75.65) ( 5.00) 65.77 309.05 ( 255.00) $ 152.80 $ 44.36 ( 38.41) ( 141.19) $( 135.24) $( 15.15) $( 35.00) ( 350.00) $( 385.00) $(2,678.09) 37 I Schedule "1 -c" CITY OF SALINA, KANSAS 3,162.55 $ GENERAL OPERATING FUND Books and Periodicals DETAIL OF EXPENDITURES - CITY CLERK AND CITY TREASURER 163.92 January 1 to December 31, 1962 6,055.97 4,500.00 1,555.97 Other Operating Supplies Amount 345.81 300.00 Over Total Materials and Supplies $10,128.25 $ or (Under) $ 1,428.25 Actual Budget Budget Personal Services Organization Dues Salaries - Officials and 60.00 $ 250.00 Department Heads $ 7,500.00 $ 7,200.00 $ 300.00 Salaries - Regular Employees 18,945.00 19,020.00 ( 75.00) Salaries - Part Time Employees - 500.00 ( 500.00) Accounting and Auditing Services 6,000.00 7,000.00 (1,000.00) Judges and Clerks - County and Furniture and Fixtures State Elections 10,236.15 8,900.00 1,336.15 Other Professional Services 294.70 2,200.00 (1,905.30) Total Personal Services $42,975.85 $44,820.00 $(1,844.15) Contractual Services 722.85 $ 1,000.00 Freight and Express $ - $ 100.00 $( 100.00) Telephone and Telegraph 860.98 750.00 110.98 Traveling Expenses 26.84 150.00 ( 123.16) Postage 713.04 700.00 13.04 Printing Office Forms 1,328.65 1,250.00 78.65 Printing Election Supplies - 350.00 ( 350.00) Legal Advertising 109.38 100.00 9.38 Insurance - Surety Bonds 361.84 350.00 11.84 Social Security 660.43 750.00 ( 89.57) Employees Retirement 1,477.01 1,250.00 227.01 Office Equipment Repairs 582.48 500.00 82.48 Other Contractual Services 151.65 100.00 51.65 Total Contractual Services $ 6,272.30 $ 6,350.00 $( 77.70) Materials and Supplies Office Supplies $ 3,162.55 $ 3,500.00 $( 337.45) Books and Periodicals 563.92 400.00 163.92 Election Supplies 6,055.97 4,500.00 1,555.97 Other Operating Supplies 345.81 300.00 45.81 Total Materials and Supplies $10,128.25 $ 8,700.00 $ 1,428.25 Sundry Organization Dues $ 60.00 $ 250.00 $( 190.00) Refunds 145.00 100.00 45.00 Total Sundry $ 205.00 $ 350.00 $( 145.00) Capital Outlay Furniture and Fixtures $ 196.80 $ 250.00 $( 53.20) Office Mechanical Equipment 526.05 750.00 ( 223.95) Total Capital Outlay $ 722.85 $ 1,000.00 $( 277.15) ' Total Expenditures $60,304.25 $61,220.00 $( 915.75) 38 Schedule "1 -d" CITY OF SALINA, KANSAS GENERAL OPERATING FUND DETAIL OF EXPENDITURES - CITY BUILDING January 1 to December 31, 1962 Amount Over or (Under) Actual Budget Budget Personal Services Salaries - Regular Employees $ 5,942.25 $ 6,000.00 $( 57.75) Salaries - Part Time Employees - 500.00 ( 500.00) Other Professional Services 436.81 500.00 ( 63.19) Total Personal Services $ 6,379.06 $ 7,000.00 $( 620.94) Contractual Services Telephone and Telegraph $ 9.00 $ - $ 9.00 Fire Insurance 3,315.25 1,750.00 1,565.25 Social Security 184.96 150.00 34.96 Employees Retirement 286.49 400.00 ( 113.51) Gas 1,754.39 1,700.00 54.39 Electricity 784.40 700.00 84.40 Water 626.04 350.00 276.04 Building Repairs 3,743.83 3,300.00 443.83 Furniture and Office Equipment Repairs 868.67 500.00 368.67 Laundry and Towel Service 34.89 100.00 ( 65.11) Total Contractual Services $11,607.92 $ 8,950.00 $ 2,657.92 Materials and Supplies Tools $ 106.93 $ 100.00 $ 6.93 Janitor and Toilet Supplies 2,671.96 1,250.00 1,421.96 Electrical Supplies 188.30 300.00 ( 111.70) Lumber 978.65 100.00 878.65 Paint 242.71 250.00 ( 7.29) Total Materials and Supplies $ 4,188.55 $ 2,000.00 $ 2,188.55 Capital Outlay Furniture and Fixtures $ 527.40 $ - $ 527.40 Total Expenditures $22,702..93 $17,950.00 $ 4,752.93 CITY OF SALINA, KANSAS GENERAL OPERATING FUND DETAIL OF EXPENDITURES - CITY ATTORNEY January 1 to December 31, 1962 Personal Services Salaries - Officials and Department Heads Salaries - Regular Employees Legal Services Other Professional Services Total Personal Services Contractual Services Social Security Employees Retirement Total Contractual Services Materials and Supplies Books and Periodicals Total Expenditures 39 Schedule "1 -e" Amount Over or (Under) Actual Budget Budget $ 5,400.00 $ 5,100.00 $ 300.00 4,200.00 3,960.00 240.00 1,445.00 1,200.00 245.00 373.75 1,500.00 (1,126.25) $11,418.75 $11,760.00 $( 341.25) $ 285.02 $ 275.00 $ 10.02 345.08 500.00 ( 154.92) 630.10 $ 775.00 $( 144.90) $ 40.00 $ - $ 40.00 $12.088.85 $12,535.00 $( 446.15) 40 Schedule "1 -f" CITY OF SALINA, KANSAS GENERAL OPERATING FUND DETAIL OF EXPENDITURES - CITY COURT January 1 to December 31, 1962 Amount Over or (Under) Actual Budget Budget Personal Services Salaries - Officials and Department Heads $15,540.00 $15,000.00 $ 540.00 Salaries - Regular Employees 5,957.18 3,600.00 2,357.18 Salaries - Part Time Employees - 500.00 ( 500.00) Other Professional Services - 750.00 ( 750.00) Total Personal Services $21,497.18 $19,850.00 $ 1,647.18 Contractual Services Auto Use Allowance $ 3,947.71 $ 2,000.00 $ 1,947.71 Telephone and Telegraph 1,100.74 350.00 750.74 Postage 83.65 25.00 58.65 Printing Office Forms 876.17 500.00 376.17 Surety Bonds - 75.00 ( 75.00) Social Security 605.28 500.00 105.28 Employees Retirement 550.53 1,000.00 ( 449.47) Total Contractual Services $ 7,164.08 $ 4,450.00 $ 2,714.08 Materials and Supplies Office Supplies $ 1,238.08 $ 700.00 $ 538.08 Books and Periodicals 69.50 75.00 ( 5.50) Total Materials and Supplies $ 1,307.58 $ 775.00 $ 532.58 Capital Outlay Furniture and Fixtures $ 188.20 $ 200.00 $( 11.80) Total Expenditures ,$30,157.04 $25,275.00 $ 4,882.04 CITY OF SALINA, KANSAS GENERAL OPERATING FUND DETAIL OF EXPENDITURES - POLICE COURT January 1 to December 31, 1962 Actual Personal Services Salaries - Officials and Department Heads $ 3,060.00 Other Professional Services - Total Personal Services $ 3,060.00 Contractual Services Traveling Expenses $ - Surety Bonds 10.00 Social Security 95.29 Employees Retirement 163.72 Total Contractual Services $ 269.01 Total Expenditures $ 3,329.01 Budget "41 'Schedule Ill Amount Over or (Under) Budget $ 2,940.00 $ 120.00 250.00 ( 250.00) $ 3,190.00 $( 130.00) $ 75.00 5.00 100.00 $ 380.00 $ 3,570.00 $( 75.00) 5.00 ( 4.71) ( 36.28) $( 110.99) $( 240.99) CITY OF SALINA, KANSAS GENERAL OPERATING FUND DETAIL OF EXPENDITURES - ENGINEERING January 1 to December 31, 1962 Personal Services Salaries - Officials and Department Heads Salaries - Regular Employees Salaries - Part Time Employees Other Professional Services Total Personal Services Contractual Services Auto Use Allowance Telephone and Telegraph Traveling Expense Postage Blueprints Printing Office Forms Legal Printing Insurance - Motor Vehicles Surety Bonds Social Security Employees Retirement Repairs - Furniture and Office Equip. Repairs - Machinery and Equipment Repairs - Motor Vehicles Repairs - Motor Vehicle Tires and Tubes Repairs - Motor Vehicle Washing and Lubrication Total Contractual Services Materials and Supplies Office Supplies Books and Periodicals Drafting and Engineering Supplies Motor Vehicle Fuel and Lubricants Motor Vehicle License Tags Lumber and Lumber Products Machinery and Equipment Parts Motor Vehicle Parts Motor Vehicle Tires and Tubes Total Materials and Supplies Sundry Expenditures Organization Dues Capital Outlay Furniture and Office Equipment Trucks Total Capital Outlay Total Expenditures Actual $ 7,500.00 46,786.15 221.80 $54,781.00 322.26 351.11 17.85 467.73 172.37 17.50 1,496.27 2,036.74 202.25 62.25 498.49 20.35 67.27 $ 5,732.44 $ 172.94 1.51.00 1,747.27 789.43 60.00 605.12 86.38 122.66 $ 3,921.21 $ 40.00 $ 50.00 $ 945.00 $65,419.65 Budget $ 7,200.00 40,100.00 500.00 2.000.00 $49,800.00 $ 200.00 350.00 250.00 25.00 800.00 100.00 50.00 225.00 15.00 1,250.00 2,750.00 150.00 100.00 350.00 100.00 $ 6,715.00 $ 250.00 100.00 750.00 500.00 50.00 300.00 75.00 100.00 200.00 $ 2,325.00 $ 25.00 $ 750.00 $ 750.00 $59,615.00 42 'Schedule "1 -h" Amount Over or (Under) Budget $ 300.00 6,686.15 ( 278.20) (1,726.95) $ 4,981.00 $( 200.00) ( 27.74) 101.11 ( 7.15) ( 332.27) ( 100.00) ( 50.00) ( 52.63) 2.50 246.27 ( 713.26) 52.25 ( 37.75) 148.49 ( 79.65) 67.27 $( 982.56) $( 77.06) 51.00 997.27 289.43 10.00 305.12 11.38 22.66 ( 13.59) $ 1,596.21 $ 15.00 $( 700.00) $ 195.00 $ 5,804.65 43 Schedule "1 -i" CITY OF SALINA, KANSAS GENERAL OPERATING FUND DETAIL OF EXPENDITURES - FIRE DEPARTMENT January 1 to December 31, 1962 Amount Over or (Under) Actual Budget Budget Personal Services Salaries - Officials and Department Heads $ 7,500.00 $ 7,200.00 $ 300.00 Salaries - Regular Employees 222,249.65 220,958.00 1,291.65 Medical Services 75.00 - 75.00 Other Professional Services - 4,000.00 (4,000.00) Total Personal Services $229,824.65 $232,158.00 $(2,333.35) Contractual Services Auto Use Allowance $ 600.00 $ 600.00 $ - - Telephone and Telegraph 1,581.66 1,400.00 181.66 Traveling Expenses 385.11 350.00 35.11 Postage 38.91 50.00 ( 11.09) Printing Office Forms - 35.00 ( 35.00) Motor Vehicle Insurance 488.33 700.00 ( 211.67) Social Security 335.70 240.00 95.70 Employees Retirement 244.53 - 244.53 Gas 1,335.72 1,450.00 ( 114.28) Electricity 1,020.00 800.00 220.00 Water 460.28 400.00 60.28 Building Repairs 25.00 800.00 ( 775.00) Furniture and Office Equipment Repairs 92.73 125.00 ( 32.27) Machinery and Equipment Repairs 347.75 400.00 ( 52.25) Motor Vehicle Repairs 44.96 250.00 ( 205.04) Motor Vehicle Tire and Tube Repairs 11.25 50.00 ( 38.75) Fire Hydrant Rental 651.00 900.00 ( 249.00) Laundry and Towel Service 438.74 250.00 188.74 Total Contractual Services $ 8,101.67 $ 8,800.00 $( 698.33) 44 I Schedule "1 -i" (Cont'd.) Amount Over or (Under) Actual Budget Budget Materials and Supplies Tools $ 103.52 $ 300.00 $( 196.48) Office Forms and Supplies 323.47 350.00 ( 26.53) Books and Periodicals 130.13 100.00 30.13 Chemicals, Drugs, etc. 306.62 400.00 ( 93.38) Janitor and Toilet Supplies 1,408.86 500.00 908.86 Motor Vehicle Fuel, Lubricants, etc. 631.32 700.00 ( 68.68) Seeds, Plants, Trees, and Lawn Supplies 16.52 200.00 ( 183.48) Wearing Apparel 5,158.25 5,800.00 ( 641.75) Electrical and Lighting Parts 346.07 350.00 ( 3.93) Other Operating Supplies 268.12 500.00 ( 231.88) Lumber and Lumber Products 526.52 - 526.52 Machinery and Equipment Parts 305.97 475.00 ( 169.03) Motor Vehicle Parts 400.75 700.00 ( 299.25) Motor Vehicle Tires and Tubes 775.64 450.00 325.64 Paint and Painting Materials 1,115.68 500.00 615.68 Photographic Supplies 163.75 200.00 ( 36.25) Radio Parts - 50.00 ( 50.00) Welding Supplies 273.23 400.00 ( 126.77) Other Repair and Maintenance Materials and Parts 175.60 600.00 ( 424.40) Total Materials and Supplies $ 12,430.02 $ 12,575.00 $( 144.98) Sundry Expenditures Organization Dues $ 25.00 $ 60.00 $( 35.00) Capital Outlay Automobiles and Motorcycles $ 5,870.29 $ - $ 5,870.29 Fire Fighting Equipment 19,967.65 3,000.00 16,967.65 Furniture and Fixtures 1,345.68 800.00 545.68 Radio Equipment 671.00 1,000.00 ( 329.00) Total Capital Outlay $ 27,854.62 $ 4,800.00 $23,054.62 Total Expenditures $278,235.96 $258.393.00 $19.842.96 45 Schedule "l -j" CITY OF SALINA, KANSAS GENERAL OPERATING FUND DETAIL OF EXPENDITURES - INSPECTION January 1 to December 31, 1962 Amount Over or (Under) Actual Budget Budget Personal Services Salaries - Regular Employees $15,166.10 $15,100.00 $ 66.10 Other Professional Services 280.06 750.00 ( 469.94) Total Personal Services $15,446.16 $15,850.00 $( 403.84) Contractual Services Auto Use Allowance $ 1,242.50 $ 1,300.00 $( 57.50) Telephone and Telegraph 450.73 550.00 ( 99.27) Traveling Expenses 102.28 150.00 ( 47.72) Postage 39.02 100.00 ( 60.98) Printing Office Forms 340.40 400.00 ( 59.60) Surety Bonds 10.00 5.00 5.00 Social Security 426.65 450.00 ( 23.35) Employees Retirement 549.44 850.00 ( 300.56) Furniture and Office Equipment Repairs 14.20 250.00 ( 235.80) Total Contractual Services $ 3,175.22 $ 4,055.00 $( 879.78) Materials and Supplies Office Supplies $ 65.11 $ 100.00 $( 34.89) Books and Periodicals 52.50 75.00 ( 22.50) Electrical and Lighting Parts - 100.00 ( 100.00) Total Materials and Supplies $ 117.61 $ 275.00 $( 157.39) Sundry Expenditures Organization Dues $ 97.82 $ 25.00 $ 72.82 Capital Outlay Furniture, Fixtures and Office Equip. $ - $ 300.00 $( 300.00) Total Expenditures $18,836.81 $20,505.00 $(1,668.19) CITY OF SALINA, KANSAS GENERAL OPERATING FUND DETAIL OF EXPENDITURES - PARK DEPARTMENT January 1 to December 31, 1962 Personal Services Salaries - Officials and Department Heads Salaries - Regular Employees Salaries - Other Departments Salaries - Part Time Employees Other Professional Services Total Personal Services Actual $ 7,500.00 18,907.50 11,077.20 43.67 $37,528.37 Budget $ 7,200.00 19,000.00 500.00 16,500.00 1,000.00 $44,200.00 46 Schedule "1 -k" Amount Over or (Under) Budget $ 300.00 ( 92.50) ( 500.00) (5,422.80) ( 956.33) $(6,671.63) Contractual Services Auto Use Allowance $ - $ 60.00 $( 60.00) Telephone and Telegraph 314.56 325.00 ( 10.44) Traveling Expenses - 100.00 ( 100.00) Printing Office Forms - 25.00 ( 25.00) Building Insurance 213.55 200.00 13.55 Motor Vehicle Insurance 151.60 200.00 ( 48.40) Social Security 1,085.11 1,100.00 ( 14.89) Employees Retirement 1,444.91 1,500.00 ( 55.09) Gas 540.59 200.00 340.59 Electricity 777.31 500.00 277.31 Building Repairs 1,360.80 4,000.00 (2,639.20) Machinery and Equipment Repairs 516.37 500.00 16.37 Motor Vehicle Repairs 106.43 150.00 ( 43.57) Motor Vehicle Tire and Tube Repairs 21.10 50.00 ( 28.90) Total Contractual Services $ 6,532.33 $ 8,910.00 $(2,377.67) 47 Schedule "1 -k" (Cont'd.) Amount Over or (Under) Actual Budget Budget Materials and Supplies Tools $ 4.72 $ 1,000.00 $( 995.28) Books and Periodicals 7.00 25.00 ( 18.00) Chemicals, Drugs, etc. 14.75 100.00 ( 85.25) Janitor and Toilet Supplies 58.00 200.00 ( 142.00) Motor Vehicle Fuel, Lubricants, etc. 687.68 800.00 ( 112.32) Motor Vehicle License Tags 71.25 60.00 11.25 Recreational Supplies 50.71 150.00 ( 99.29) Blue Jay Park 378.24 2,000.00 ( 1,621.76) Seeds, Plants, Trees and Lawn Supplies 368.05 500.00 ( 131.95) Electrical and Lighting Parts 113.03 200.00 ( '86.97) Lumber and Lumber Products 195.48 600.00 ( 404.52) Machinery and Equipment Parts 653.76 700.00 ( 46.24) Motor Vehicle Parts 56.55 150.00 ( 93.45) Motor Vehicle Tires and Tubes 11.75 150.00 ( 138.25) Paint and Painting Materials 161.18 1,000.00 ( 838.82) Cement and Cement Products 25.39 400.00 ( 374.61) Sand, Gravel, and Chat 36.57 100.00 ( 63.43) Other Operating Supplies 106.60 500.00 ( 393.40) Total Materials and Supplies $ 3,000.71 $ 8,635.00 $( 5,634.29) Sundry Expenditures Organization Dues $ 15.00 $ 25.00 $( 10.00) Capital Outlay Mowers $ 50.00 $ 1,000.00 $( 950.00) Recreational Equipment 723.19 1,000.00 ( 276.81) Trucks 1,545.80 2,000.00 ( 454.20) Landscape Improvement 274.81 1,000.00 ( 725.19) Buildings 3,648.08 2,000.00 1,648.08 Furniture and Fixtures 1,219.16 1,000.00 219.16 Asphalt for Playground 1,000.00 ( 1;000.00) Total Capital Outlay $ 7,461.04 $ 9,000.00 $( 1,538.96) Total Expenditures $54,537.45 $70,770.00 $(16.232.55) 48 Schedule "1 -1" CITY OF SALINA, KANSAS GENERAL OPERATING FUND DETAIL OF EXPENDITURES - POLICE DEPARTMENT January 1 to December 31, 1962 Amount Over or (Under) Actual Budget Budget Personal Services Salaries - Officials and Department Heads $ 7,500.00 $ 7,200.00 $ 300.00 Salaries - Regular Employees 175,264.95 188,500.00 (13,235.05) Salaries - Part Time Employees 21,503.35 26,000.00 ( 4,496.65) Medical Services 1,054.90 1,000.00 54.90 Other Professional Services 1,194.80 5,000.00 ( 3,805.20) Total Personal Services $206,518.00 $227,700.00 $(21,182.00) Contractual Services Auto Use Allowance $ 1,163.03 $. 1,250.00 $( 86.97) Telephone and Telegraph 3,058.88 3,000.00 58.88 Traveling Expenses 704.58 600.00 104.58 Postage 195.98 850.00 ( 654.02) Feeding Prisoners 3,526.80 3,000.00 526.80 Blueprints and Photography - 100.00 ( 100.00) Printing Office Forms 3,074.99 950.00 2,124.99 Legal Advertising - 75.00 ( 75.00) Building Insurance 47.30 50.00 ( 2.70) Motor Vehicle Insurance 485.28 700.00 ( 214.72) Surety Bonds - 15.00 ( 15.00) Social Security 1,337.99 1,200.00 137.99 Employees Retirement 359.04 - 359.04 Gas - 100.00 ( 100.00) Electricity 859.75 800.00 59.75 Building Repairs 132.61 1,000.00 ( 867.39) Furniture and Office Equipment Repairs 478.45 200.00 278.45 Machinery and Equipment Repairs 542.11 500.00 42.11 Motor Vehicle Repairs 5,626.27 9,000.00 ( 3,373.73) Motor Vehicle Tire and Tube Repairs 35.20 300.00 ( 264.80) Motor Vehicle Washing and Lubrication 4.00 100.00 ( 96.00) Laundry and Towel Service 16.20 50.00 ( 33.80) Total Contractual Services $ 21,648.46 $ 23,840.00 $( 2,191.54) 49 Schedule "l -1" (Cont'd.) Capital Outla Automobiles and Motorcycles $ 9,761.08 $ 8,000.00 $ 1,761.08 Amount 949.0.5 1,000.00 ( 50.95) Total Capital Outlay Over $ 9,000.00 $ 1,710.13 Total Expenditures $261,155.39 or (Under) $(25,659.61) Actual Budget Budget Materials and Supplies Tools $ 19.25 $ 100.00 $( 80.75) Office Supplies 3,225.25 2,900.00 325.25 Books and Periodicals 188.34 350.00 ( 161.66) Chemicals, Drugs, etc. 39.96 50.00 ( 10.04) Animal Food 150.36 300.00 ( 149.64) Janitor and Toilet Supplies 465.24 400.00 65.24 Motor Vehicle Gas and Oil 8,845.34 13,000.00 ( 4,154.66) Motor Vehicle License Tags 116.35 150.00 ( 33.65) Wearing Apparel 4,895.52 5,000.00 ( 104.48) Electrical and Lighting Parts 507.01 300.00 207.01 Machinery and Equipment Parts 25.40 100.00 ( 74.60) Motor Vehicle Parts 94.13 200.00 ( 105.87) Motor Vehicle Tires and Tubes 1,251.34 1,500.00 ( 248.66) Paint and Painting Materials 305.09 200.00 105.09 Photographic Materials and Supplies 1,279.89 800.00 479.89 Radio Parts 3.86 25.00 ( 21.14) Lumber and Lumber Products 118.34 300.00 ( 181.66) Other Operating Supplies 369.13 400.00 ( 30.87) Total Materials and Supplies $ 21,899.80 $ 26,075.00 $( 4,175.20) Sundry Expenditures Organization Dues $ 154.00 $ 200.00 $( 46.00) Refunds 225.00 - 225.00 Total Sundry Expenditures $ 379.00 $ 200.00 $ 179.00 Capital Outla Automobiles and Motorcycles $ 9,761.08 $ 8,000.00 $ 1,761.08 Furniture and Fixtures 949.0.5 1,000.00 ( 50.95) Total Capital Outlay $ 10,710.13 $ 9,000.00 $ 1,710.13 Total Expenditures $261,155.39 $286,815,00 $(25,659.61) 50 Schedule "1 -m" CITY OF SALINA, KANSAS GENERAL OPERATING FUND DETAIL OF EXPENDITURES - STREET DEPARTMENT January 1 to December 31, 1962 Amount Over or (Under) Actual Budget Budget Personal Services Salaries - Regular Employees $64,766.54 $69,000.00 $(4,233.46) Medical Service 629.00 750.00 ( 121.00) Total Personal Services $65,395.54 $69,750.00 $(4,354.46) Contractual Services Telephone and Telegraph $ 254.14 $ 200.00 $ 54.14 Printing Office Forms - 100.00 ( 100.00) Motor Vehicle Insurance 740.37 900.00 ( 159.63) Social Security 2,002.77 2,000.00 2.77 Employees Retirement 4,777.22 3,000.00 1,777.22 Gas 435.71 500.00 ( 64.29) Electricity 87.55 75.00 12.55 Water 354.28 250.00 104.28 Building Repairs - 100.00 ( 100.00) Furniture and Office Equipment Repairs 27.16 50.00 ( 22.84) Machinery and Equipment Repairs 1,444.46 1,000.00 444.46 Motor Vehicle Repairs 308.46 300.00 8.46 Motor Vehicle Tire and Tube Repairs 301.80 200.00 101.80 Sewer Repairs 20.00 - 20.00 Street, Sidewalk and Bridge Repairs 70.00 200.00 ( 130.00) Machinery Rental 1,006.24 2,000.00 ( 993.76) Motor Vehicle Rental - 500.00 ( 500.00) Laundry and Towel Service 70.77 50.00 20.77 Total Contractual Services $11,900.93 $11,425.00 $ 475.93 51 Schedule "1 -m" (Cont'd.) Sundry Expenditures Transfer to Street Machinery Fund $ 7,000.00 $ - Amount Capital Outlay Over Office Equipment $ 28.63 $ - or (Under) Garage Equipment Actual Budget Budget Materials and Supplies 2,410.45 2,000.00 410.45 Tools $ 206.70 $ 100.00 $ 106.70 Office Supplies 47.18 50,00 ( 2.82) Chemicals, Drugs, etc. 290.63 - 290.63 Janitor and Toilet Supplies 74.32 200.00 ( 125.68) Motor Vehicle Gas and Oil 7,034.96 7,000.00 34.96 Motor Vehicle License Tags 409.50 360.00 49.50 Asphalt and Road Oil 1,061.03 2,000.00 ( 938.97) Cement and Cement Products 2,446.54 500.00 1,946.54 Electrical and Lighting Parts 50.08 50.00 .08 Hardware 43.25 100.00 ( 56.75) Lumber 149.01 200.00 ( 50.99) Machinery and Equipment Parts 6,483.13 2,000.00 4,483.13 Metal and Metal Products 20.66 300.00 ( 279.34) Motor Vehicle Parts 1,059.58 1,500.00 ( 440.42) Motor Vehicle Tires and Tubes 288.52 1,250,00 ( 961.48) Paint and Painting Materials 34.40 150.00 ( 115.60) Sand, Gravel, Rock, Salt, and Chat 863.65 3,500.00 (2,636.35) Sewer Pipe and Tile - 50.00 ( 50.00) Sweeper Parts 1,854.25 2,500.00 ( 645.75) Welding Materials 221.77 150.00 71.77 Other Operating Supplies 106.56 740.00 ( 633.44) Total Materials and Supplies $ 22,745.72 $ 22,700.00 $ 45.72 Sundry Expenditures Transfer to Street Machinery Fund $ 7,000.00 $ - $ 7,000.00 Capital Outlay Office Equipment $ 28.63 $ - $ 28.63 Garage Equipment 243.92 700.00 ( 456.08) Street Equipment 2,410.45 2,000.00 410.45 Trucks - 2,500.00 (2,500.00) Street and Sidewalk Improvements 60.12 1,000.00 ( 939.88) Total Capital Outlay $ 2,743.12 $ 6,200.00 $(3,456.88) Total Expenditures $109,785.31 $110,075.00 L--189.69) CITY OF SALINA, KANSAS GENERAL OPERATING FUND DETAIL OF EXPENDITURES - WASTE DISPOSAL January 1 to December 31, 1962 Personal Services Salaries - Regular Employees Salaries - Other Departments Other Professional Services Total Personal Services Contractual Services Equipment Insurance Social Security Employees Retirement Equipment Repairs Equipment Rental Total Contractual Services Materials and Supplies Chemicals, Drugs, etc. Motor Vehicle Fuel, Lubrication, etc. Cement, and Cement Products Machinery and Equipment Parts Paint and Painting Materials Sand, Rock, Gravel, Salt, and Chat Other Operating Supplies Total Materials and Supplies Capital Outlay Machinery and Equipment Total Expenditures Actual $ 9,884.00 483,60 $10,400.90 $ 124.03 323.29 333.57 1,529.83 160.00 $ 2,470.72 $ 555.11 2,130.28 4.26 85691 27.27 861.94 158.73 $ 4,594.50 $ 8,244.00 $25,710.12 Budget $12,000.00 500.00 $12,500.00 $ 100.00 300.00 750,00 6,000000 52 Schedule "1 -n" Amount Over or (Under) Budget $(2,116.00) 483.60 ( 466.70) $(2,099.10) $ 24 >03 23.29 ( 416.43) (4,470.17) 1.60.00 $ 7,150.00 E4,6i9o28) $ - $ 555.11 1,000.00 1,130.28 - 4.26 500.00 356.91 - 27.27 750,00 111.94 175.00 ( 16027) $ 2,425.00 $ 2,1.69.50 $ 6,000000 $ 2,244.00 ,$28,075.00 $(2,364.88) 53 Schedule "1 -o" CITY OF SALINA, KANSAS GENERAL OPERATING FUND DETAIL OF EXPENDITURES - STREET LIGHTING January 1 to December 31, 1962 Amount Over or (Under) Actual Budget Budget Contractual Services Electricity $54,746.30 $60,000.00 $(5,253.70) Total Expenditures $54,746.30 $60,000.00 $(5,253,70) CITY OF SALINA, KANSAS GENERAL OPERATING FUND DETAIL OF EXPENDITURES - TRAFFIC AND PARKING January 1 to December 31, 1962 Personal Services Salaries - Regular Employees Salaries - Other Departments Other Professional Services Total Personal Services Contractual Services Actual $14,600.00 3,008.79 Budget $14,850.00 2,000.00 3,600.00 54 Schedule "1 -p" Amount Over or (Under) Budget $( 250.00) (2,000,00) ( 591.21) $17,608.79 $20,450.00 $(2,841021) Auto Use Allowance $ 31,00 $ - $ 31000 Social Security 455.10 600.00 ( 144.90) Employees Retirement 387.60 1,000.00 ( 612.40) Electricity 2,991.19 3,500.00 ( 508.81) Machinery and Equipment Repairs 19.50 100.00 ( 80.50) Motor Vehicle Repairs 117.81 - Motor Vehicle Parts 117.81 Motor Vehicle Tire and Tube Repairs 4.00 - 73.13 4.00 Radio Equipment Repairs - 200.00 ( 200.00) Traffic Light Repairs 510.98 - ( 349.87) 510.98 Total Contractual Services $ 4,517.18 $ 5,400.00 $( 882.82) Materials and Supplies Tools $ 18.54 $ 100.00 $( 81.46) Motor Vehicle Gas and Oil .80 - .80 Signs 88.92 1,000.00 ( 911.08) Cement, and Cement Products 9.00 - 9.00 Electrical Traffic Light Parts 1,020.34 6,000,00 (4,979.66) Lumber and Lumber Products 24.38 - 24,38 Machinery and Equipment Parts 169.58 300.00 ( 130.42) Motor Vehicle Parts 87.47 - 87.47 Motor Vehicle Tires and Tubes 73.13 - 73.13 Paint and Painting Materials 3,308.70 3,000.00 308070 Radio Parts 50.13 400.00 ( 349.87) Parking Meter Parts 12.66 - 12.66 Other Repair Parts 55,74 100.00 ( 44.26) Total Materials and Supplies $ 4,919.39 $10,900.00 $(5,980.61) Capital Outlay Signs $ 4,790,47 $ 2,000.00 $ 2,790.47 Traffic Control Equipment 18,972.92 5,500.00 13,472.92 Total Capital Outlay $23,763.39 $ 7,500.00 $16,263.39 Total Expenditures $50,808.75 $44,250.00 $ 6,558075 CITY OF SALINA, KANSAS GENERAL OPERATING FUND DETAIL OF EXPENDITURES - SWIMMING POOLS January 1 to December 31, 1962 Personal Services Salaries - Regular Employees Salaries - Other Departments Other Professional Services Total Personal Services Contractual Services Actual $ 9,547.29 526.05 $10,159.34 Budget, $10,000.00 1,000.00 55 Schedule "1-q" knot,,, t Over or (Under) Budget $( 4.52.71) ( 473095) 86000 $11,000,00 $( 840.66) Telephone and Telegraph $ - $ 2500 $( 25.00) Traveling Expenses - 75.00 ( 75.00) Printing and Binding 23.50 50.00 ( 26,50) Social Security 312.90 275.00 37.,90 Gas 29.47 50000 ( 2053) Electricity 588.00 600,00 ( 12000) Building Repairs 1,657.16 400.00 1,257016 Machinery and Equipment Repairs 268,42 400000 ( 131.58) Laundry and Towel Service - 100.00 _ 100,00) Total Contractual Services 2,879.45 $_ 1,975.00 904.5 Materials and Supplies Tools $ 70.28 $ 25.00 $ 45028 Office Supplies 10.95 50,00 ( 39.05) Chemicals, Drugs, etc, 256.48 400.00 ( 143.52) Janitor and Toilet Supplies 47.05 50000 ( 2095) Recreational Supplies 29.85 50.00 ( 20_,15) Cement, and Cement Products 545.26 - .545,,26 Electrical and Lighting Parts 55.00 5000 5.00 Machinery and Equipment Parts 23.42 50.00 ( 26.58) Paint and Painting Materials 106.93 30000 x__1.93.07) Total Materials and Supplies $ 1,145.22 975.00 $ 170.12 Sundry Expenditures Sales and Admission Taxes $ 278,05 $ 500,00 $( 221.95) Capital Outlay Equipment $ 68,94 500.00 $( 431.,06) Total Expenditures $14,531000 $14,950.00 419000) CITY OF SALINA, KANSAS GENERAL OPERATING FUND DETAIL OF EXPENDITURES - AIRPORT January 1 to December 31, 1962 Sundry Expenditures Transfer to Airport Revolving Fund Capital Outlay Building Total Expenditures 56 Schedule "l -r" Amount Over or (Under) Actual Budget Budget $30,000.00 $15,000.00 $15,000.00 $ 3,570.00 $ - $ 3,570.00 $33,570.00 $15,000.00 $18,570.00 CITY OF SALINA., KANSAS 57 MEMORIAL HALL FUND Schedule "2" STATEMENT OF RECEIPTS, EXPENDITURES AND BALANCES OF CASH AND COMPARISON WITH YEAR 1962 BUDGET January 1 to December 31, 1962 - Amount Over or (Under) Actual Budget Budget Unencumbered Cash Balance - January 1, 1962 $11,788.03 $ 7,213.78 $ 4,574.25 Add - Receipts Tangible Tax $ 110,20 $ 81563 $( 705.43) Sales Tax 235.59 235.59 - Office Space Rentals 360.00 360.00 - Auditorium Rentals 1,805.00 1,000.00 805.00 Concessions 33.47 100.00 ( 66.53) Furniture Rental 15.75 50.00 ( 34.25) Public Address and Timekeeper 17200 600.00 ( 428.00) Sale of Commodities 15.00 - 15.00 Total Receipts $ 2,747.01 $ 3,161.22 $( 414.21) Total Accountability $14,535.04 $10,375.00 $ 4,160.04 Deduct - Expenditures Personal Services Salaries - Regular Employees $ 3,965.00 $ 4,850.00 $( 885.00) Salaries - Part Time Employees 138.15 500.00 ( 361.85) Other Professional Services 16.56 100,00 ( 83.44) ' Total Personal Services $ 4,119.71 $ 5,450.00 $(1,330.29) Contractual Services Telephone and Telegraph $ 185.63 $ 200.00 $( 14.37) ' Building Insurance 249.37 - 249.37 Social Security 123.75 150.00 ( 26.25) Employees Retirement 97090 250.00 ( 152 10) Gas 1,742.89 1,750.00 ( 7.11) Electricity 288.40 350.00 ( 61.60) Water 286.80 275.00 11.80 Building Repairs 406.88 750.00 ( 343.12) Machinery and Egcipmert Repairs 802032 - 802.32 Total Contractual. Services $ 4,183.94 $ 3,725.00 $ 458094 Materials and SL.pplies Tools $ 13.32 $ 50.00 $( 36068) Janitor and Toilet Si.pplies 70.00 100.00 ( 30.00) Seeds, Plants, Trees., etc. - 25,00 ( 25.00) Electrical and Lighting Parts 19.59 100M ( 80,41) Hardware 7M 25.00 ( 18.00) Paint and Painting Materials 44°29 100M ( 55.71) Lumber and L,Lrber Products - 200.00 ( 200.00) Total Materials and Supplies $ 154.20 $ 600.00 $( 445.80) Sundry Expenditures Public Address System and Timekeeper $ 122.00 $ 600.00 $( 478.00) Total Expenditures $ 8,579.85 $10,375.00 $(1,795.15) Unencumbered Cash Balance - December 31, 1962 $ 5,955.19 $ - $ 5,955.19 Add - Encumbrances - December 31, 1962 284.78 Cash Balance - December 31. 1962 $ 6,239.97 58 Schedule 9" CITY OF SALINA, KANSAS REFUSE DEPARTMENT STATEMENT OF RECEIPTS, EXPENDITURES AND BALANCES OF CASH AND COMPARISON WITH YEAR 1962 BUDGET January 1 to December 31, 1962 Amount Over or (Under) Actual Budget Budget Unencumbered Cash Balance; - January 1, 1962 $ 11,964.66 $ 819.73 $11,144.93 Add - Receipts Service Fees Reimbursements Total Receipts Total Accountability Deduct - Expenditures Personal Services Salaries - Regular Employees Salaries - Other Departments Medical Services Other Professional Services Total Personal Services Contractual Services Telephone and Telegraph Traveling Expense Postage Printing Office Forms Fire Insurance Motor Vehicle Insurance Social Security Employees Retirement Gas Electricity Water Building Repairs Machinery and Equipment Repairs Motor Vehicle Repairs Motor Vehicle Tire and Tube Repairs Laundry and Towel Service $159,017.74 $165,600.00 $(6,582.26) I 254.71 - 254.71 $159,272.45 $165,600.00 $(6,327.55) I $171,237.11 $166,419.73 $ 4,817.38 $119,861.57 11.25 61.91 124.28 $120,059.01 $ 562.26 772.83 3.56 345.58 249.88 574.11 3,654.03 4,295.55 503.85 219.80 268.74 181.00 90.13 710.79 185.45 71.48 $116,600.00 200.00 500.00 3,000.00 $120,300.00 $ 550.00 200.00 300.00 100.00 250.00 600.00 3,750.00 6,500.00 500.00 100.00 100.00 150.00 350.00 2,000.00 750.00 75.00 Total Contractual Services $ 12,689.04 $ 16,275.00 $ 3,261.57 ( 188.75) ( 438.09) (2,875.72) $( 240.99) $ 12.26 572.83 ( 296.44) 245.58 ( .12) ( 25.89) ( 95.97) (2,204.45) 3.85 119.80 168.74 31.00 ( 259.87) (1,289.21) ( 564.55) ( 3.52) $(3,585.96) Materials and Supplies Tools Office Supplies Books and Periodicals Janitor and Toilet Supplies Motor Vehicle Fuel, Lubricants, etc. Motor Vehicle License Tags Other Operating Supplies Electrical and Lighting Parts Lumber Machinery and Equipment Parts Motor Vehicle Parts Motor Vehicle Tires and Tubes Paint and Painting Supplies Sand, Gravel, Rock and Chat Welding Supplies Total Materials and Supplies Sundry Expenditures Organization Dues Refunds Total Sundry Expenditures Capital Outlay Furniture and Fixtures Office Mechanical Equipment Trucks Total Capital Outlay Total Expenditures Unencumbered Cash Balance - December 31, 1962 Add - Encumbrances - December 31, 1962 Cash Balance - December 31, 1962 Actual 216.42 665.21 73.95 150.67 5,346.33 600.00 528.32 3.25 293.51 670.01 2,412,01 1,632.68 161.93 59 Schedule 9" (Cont'd.) Budget 200.00 1,000,00 50.00 300.00 8,000.00 600.00 500.00 50.00 150.00 200.00 3,000.00 500.00 150.00 100.00 $ 13,045.41 $ 14,800.00 $ - $ 25.00 10.00 100.00 $ 10.00 $ 125.00 $ 21,18 255.87 12,001.12 $ 12,278.17 $158,081.63 $ 13,155.48 3,109.26 $ 16,264.74 $ 100.00 2,000.00 10,000.00 $ 12,100.00 $163,600.00 $ 2,819.73 Amount Over or (Under) Budget $ 16.42 ( 334.79) 23.95 ( 149.33) (2,653.67) 28.32 ( 46.75) 143.51 470.01 ( 587.99) 1,132.68 11.93 ( 100.00) 291.12 $(1,754.59) $( 25.00) ( 90,00) $( 115.00) $( 78.82) (1,744.13) 2,001.12 $ 178.17 $(5,518.37) $10,335,75 CITY OF SALINA, KANSAS GENERAL AND SPECIAL IMPROVEMENT FUND STATEMENT OF RECEIPTS EXPENDITURES AND BALANCES OF CASH AND COMPARISON WITH YEAR 1962 BUDGET January 1 to December 31, 1962 Actual Unencumbered Cash Balance - January 1, 1962 $ 1,748.94 Add - Receipts Tangible Tax $84,726.65 Total Receipts $84,726.65 Total Accountability $86,475.59 Deduct - Expenditures Street Resurfacing $15,000.00 Buildings 70,000.00 Total Expenditures $85,000.00 Unencumbered Cash Balance - December 31, 1962 $ 1,475.59 60 Schedule "4" Amount Over or (Under) Budget Budget $ 870.66 $ 878.28 $84,129.34 $ 597.31 $84,129.34 $ 597.31 $85,000.00 $" 1,475.59 $45,000.00 $(30,000.00) 40,000.00 30,000.00 $85,000.00 $ - $ $ 1,475259 61 Schedule "5" CITY OF SALINA, KANSAS GENERAL IMPROVEMENT FUND STATEMENT OF RECEIPTS EXPENDITURES AND BALANCES OF CASH AND COMPARISON WITH YEAR 1962 BUDGET January 1 to December 31, 1962 Amount Over or (Under) Actual Budget Budget Unencumbered Cash Balance - January 1, 1962 $ 7,247.78 $ 1,488.87 $ 5,758.91 Add - Receipts Tangible Tax $44,935.51 $44,481.58 $ 453.93 Sales Tax 3,879.55 3,879.55 - Weed Cutting Service 1,398.00 150.00 1,248.00 Total Receipts $50,213.06 $48,511.13 $ 1,701.93 Total Accountability $57,460.84 $50.000.00 $ 7,460.84 Deduct - Expenditures Personal Services Salaries - Regular Employees Salaries - Other Departments Salaries - Part Time Employees Total Personal Services $ 6,305.85 $ 4,000.00 $ 2,305.85 31,720.36 30,000.00 1,720.36 - 1,000.00 (1,000.00) $38,026.21 $35,000.00 $ 3,026.21 Contractual Services Social Security $ 1,156.72 $ 950.00 $ 206.72 Employees Retirement 311.36 2,000.00 (1,688.64) Building Repairs 1,279.50 1,000,00 279.50 Machinery and Equipment Repairs 1,082.49 1,500.00 ( 417.51) Motor Vehicle Repairs 141,48 500.00 ( 358.52) Motor Vehicle Tire and Tube Repairs - 200,00 ( 200.00) Sewer Repairs - 300.00 ( 300.00) Street, Sidewalk, and Bridge Repairs 674.56 1,750.00 (1,075.44) Machinery and Equipment Rental 10.00 500.00 ( 490.00) Total Contractual Services $ 4,656.11 $ 8,700.00 $(4,043.89) 62 Schedule "5" (Cont'd.) Capital Outlay Fixed Equipment Total Expenditures Unencumbered Cash Balance - December 31, 1962 Add - Encumbrances - December 319 1962 Cash Balance - December 31, 1962 $ 2,688.56 $ - $ 2,688.56 $49,939.80 $50,000.00 $( 60.20) $ 7,521.04 $ $ 7,521.04 3,299.45 $10,820.49 Amount Over or (Under) Actual Budget Budget Materials and Supplies Tools $ .59 $ 100.00 $( 99.41) Chemicals and Drugs 1,094.46 - 1,094.46 Motor Vehicle Fuel, Lubricants, etc. 145.92 500.00 ( 354.08) Asphalt and Road Oil - 700.00 ( 700.00) Bricks and Masonry - 200.00 ( 200.00) Cement and Cement Products 361.14 500.00 ( 138.86) Hardware 175.88 200.00 ( 24.12) Lumber and Lumber Products 512A0 1,000.00 ( 487.90) Machinery and Equipment Parts 25.87 1,000.00 ( 974.13) Metal and Metal Products 136.40 200,00 ( 63.60) Motor Vehicle Tires and Tubes - 200.00 ( 200.00) Paint and Painting Supplies 701.46 150.00 551.46 Sand, Gravel, Rocky and Chat 193,83 1,200.00 (1,006,17) Other Repairs, Maintenance, Materials, etc. 1,178.27 250.00 928.27 Total Materials and Supplies $ 4,525.92 $ 6,200.00 $(1,674.08) Sundry Expenditures Refunds $ 43,00 $ 100,00 $( 57.00) Capital Outlay Fixed Equipment Total Expenditures Unencumbered Cash Balance - December 31, 1962 Add - Encumbrances - December 319 1962 Cash Balance - December 31, 1962 $ 2,688.56 $ - $ 2,688.56 $49,939.80 $50,000.00 $( 60.20) $ 7,521.04 $ $ 7,521.04 3,299.45 $10,820.49 CITY OF SALINA, KANSAS CEMETERY FUND STATEMENT OF RECEIPTS, EXPENDITURES AND BALANCES OF CASH AND COMPARISON WITH YEAR 1962 BUDGET January 1 to December 31, 1962 Actual Budget Unencumbered Cash Balance - January 1, 1962 $ 5,676.03 $ 3,034.79 Add - Receipts Tangible Tax Sales Tax Burial and Removal Fees Grave Marker Permits Interest Title Transfer Fees Upkeep Services Sale of Lots Sale of Grave Space Reimbursements Total Receipts Total Accountability Deduct - Expenditures Personal Services Salaries - Regular Employees Salaries - Other Departments Salaries - Part Time Employees Total Personal Services Contractual Services Telephone and Telegraph Traveling Expense Printing Office Forms Legal Printing Building Insurance Motor Vehicle Insurance Social Security Employees Retirement Water Building Repairs Machinery and Equipment Repairs Motor Vehicle Repairs Motor Vehicle Tire and Tube Repairs Total Contractual Services $ 5,238.86 406.35 5,592.00 84.00 700.00 45.00 156.00 875.00 465.00 11.27 $13,573.48 $19,249.51 $12,581.85 $12,581.85 $ 232.83 27.01 35.50 21.00 31.29 392.29 218.82 92.40 55.96 210.86 152,85 2.50 $ 1,473.31 $ 5,238.86 406.35 5,000.00 50.00 675.00 10.00 100.00 1,000.00 300.00 63 Schedule "6" Amount Over or (Under) Budget $ 2,641.24 ( 592.00 34.00 25.00 35.00 56.00 125.00) 165.00 11 77 $12,780.21 $ 793.27 1 $15,815.00 $ 3,434.51 1 $11,000,00 500.00 7sn nn $12,250.00 $ 175.00 25.00 25.00 100.00 50.00 350.00 750.00 100.00 100.00 100.00 50.00 25.00 $ 1,850.00 $ 1,581.85 ( 500.00) ( 750.00) $ 331.85 1 $ 57.83 27.01 10.50 ( 4.00) ( 100.00) ( 18.71) 42.29 ( 531.18) ( 7.60) ( 44.04) 110.86 102.85 ( 22.50) $( 376.69) 1 Materials and Supplies Tools Fuel and Lubricants Janitor and Toilet Supplies Motor Vehicle Fuel, Lubricants, etc. Motor Vehicle License Tags Seeds,Plants, and Trees Lumber and Lumber Products Machinery and Equipment Parts Motor Vehicle Parts Motor Vehicle Tires and Tubes Paint and Painting Supplies Sand, Gravel, Rock, and Chat Cement and Cement Products Other Operating Supplies Total Materials and Supplies Sundry Expenditures Organization Dues Refunds Total Sundry Expenditures Capital Outlay Machinery and Equipment Landscape Improvements Total Capital Outlay Total Expenditures Unencumbered Cash Balance - December 31, 1962 Add - Encumbrances - December 31, 1962 Cash Balance - December 31, 1962 Actual $ 72.20 7.60 299.06 15.00 11.62 109.32 266.54 33.83 75.86 51.01 37.88 454.67 $ 1,434.59 $ 10.00 $ 120.00 $ 91.50 $ 91.50 $15,701.25 $ 3,548.26 156.72 $ 3,704.98 64 Schedule "6" (Cont'd.) $ 915.00 $ 519.59 100.00 $ 100.00 $ 500.00 200.00 $ 700.00 $15,815.00 $ 10.00 10.00 $ 20.00 $( 408.50) ( 200.00) $( 608.50) $( 113.75) $ 3,548.26 Amount Over or (Under) Budget Budget $ 50.00 $ 22.20 25.00 ( 25.00) - 7.60 175.00 124.06 15.00 - 25.00 ( 13.38) - 109.32 175.00 91.54 75.00 ( 41.17) 75.00 .86 200.00 ( 148.99) 100.00 ( 100.00) - 37.88 $ 915.00 $ 519.59 100.00 $ 100.00 $ 500.00 200.00 $ 700.00 $15,815.00 $ 10.00 10.00 $ 20.00 $( 408.50) ( 200.00) $( 608.50) $( 113.75) $ 3,548.26 CITY OF SALINA, KANSAS PUBLIC HEALTH FUND STATEMENT OF RECEIPTS, EXPENDITURES AND BALANCES OF CASH AND COMPARISON WITH YEAR 1962 BUDGET January 1 to December 31, 1962 Actual Unencumbered Cash Balance - January 1, 1962 $ 501.52 Add - Receipts Tangible Tax $14,277.40 Sales Tax 1,629.96 Miscellaneous - County and Others - Total Receipts $15,907.36 Total Accountability $16,408.88 Deduct - Expenditures To Public Health Board $16,030.21 To County and Others $ - Total Expenditures $16,030.21 Unencumbered Cash Balance - December 31, 1962 $ 378.67 65 Schedule "7" Amount Over or (Under) Budget Budget $ 332.76 $ 168.76 $14,067.49 $ 209.91 1,629.96 - 30,209.79 (30,209.79) $45,907.24 $(29,999.88)1 $46,240.00 $(29,831.12)1 $16,030.21 $ - 30,209.79 (30,209.79) $46,240.00 $(30,209.79) $ - $ 378.67 CITY OF SALINA, KANSAS BAND FUND STATEMENT OF RECEIPTS, EXPENDITURES AND BALANCES OF CASH AND COMPARISON WITH YEAR 1962 BUDGET January 1 to December 31, 1962 Actual Budget Unencumbered Cash Balance - January 1, 1962 $ 239.40 $ 154.11 Add - Receipts Tangible Tax $10,589.11 $10,515.84 Sales Tax 930.05 930.05 Total Receipts $11,519.16 $11,445.89 Total Accountability $11,758.56 $11,600.00 Deduct - Expenditures Band Appropriation $11,600.00 $11,600.00 Unencumbered Cash Balance - December 31, 1962 $ 158.56 $ - 66 I Schedule "8" Amount Over or (Under) Budget $ 85.29 $ 73.27 I $ 73.27 $ 158.56 $ 158.56 CITY OF SALINA, KANSAS 67 FLOOD WORKS AND DIKES Schedule "9" STATEMENT OF RECEIPTS, EXPENDITURES AND BALANCES OF CASH AND COMPARISON WITH YEAR 1962 BUDGET January 1 to December 31, 1962 Unencumbered Cash Balance - January 1, 1962 Add - Receipts Tangible Tax Sales Tax Miscellaneous Total Receipts Total Accountability Deduct - Expenditures Personal Services Salaries - Regular Employees Salaries - Other Departments Other Professional Services Total Personal Services Contractual Services Insurance - Motor Vehicles Social Security Employees Retirement Electricity Machinery and Equipment Repairs Motor Vehicle Tire and Tube Repairs Other Contractual Services Total Contractual Services Materials and Supplies Chemicals and Drugs Motor Vehicle License Tags Motor Vehicle Fuel Cement and Cement Products Machinery and Equipment Parts Motor Vehicle Parts Motor Vehicle Tires and Tubes Sand, Gravel, Rock, and Chat Paint and Painting Supplies Other Operating Supplies Total Materials and Supplies Capital Outlay Machinery and Equipment Total Expenditures Unencumbered Cash Balance - December 31, 1962 Add - Encumbrances - December 31, 1962 Cash Balance - December 31, 1962 Actual $ 4,815.54 $15,928.03 884.84 2,345.00 $19,157.87 $23,973.41 $11,115.70 166.11 -7 n/. nIt $12,076.72 $ 114.34 342.91 481.52 151.20 85.02 15.75 366.00 $ 1,556.74 $ 464.13 35.00 462.38 93.60 706.59 35.09 142.09 163.02 16.21 G7 -7 G $ 2,180.87 Amount Over or (Under) Budget Budget $ 2,494.09 $ 2,321.45 $15,821.07 884.84 $16,705.91 $19,200.00 $ 9,70000 $ 9,700.00 1,500.00 $ 106.96 2,345.00 $ 2,451.96 $ 4,773.41 $ 1,415.70 166.11 -7 ni, n $ 2,376.72 $ 114.34 342.91 481.52 151.20 85.02 15.75 (1,134.00) $ 1,500.00 $ 56.74 $ - $ 464.13 35.00 462.38 93.60 706.59 35.09 142,09 3,000.00 (2,836.98) - 16.21 62.76 $ 3,000.00 $( 819.13) $ 3,321.26 $ 5,000.00 $(1,678.74) $19,135.59 $19,200.00 $( 64.41) $ 4,837.82 $ - $ 4,837.82 3,566.63 $ 8,404.45 CITY OF SALINA, KANSAS NOXIOUS WEED FUND STATEMENT OF RECEIPTS, EXPENDITURES AND BALANCES OF CASH AND COMPARISON WITH YEAR 1962 BUDGET January 1 to December 31, 1962 Unencumbered Cash Balance - January 1, 1962 Add - Receipts Tangible Tax Sales Tax Total Receipts Total Accountability Deduct - Expenditures Personal Services Salaries - Other Departments Contractual Services Social Security Employees Retirement Machinery and Equipment Repairs Total Contractual Services Materials and Supplies Machinery and Equipment Parts Motor Vehicle Fuel, Lubricants, etc. Chemicals, Drugs, and Supplies Total Materials and Supplies Total Expenditures Unencumbered Cash Balance - December 31, 1962 Add - Encumbrances - December 31, 1962 Cash Balance - December 31, 1962 Actual $ 180.90 $ 2,112.60 120.53 $ 2,233.13 $ 2,414.03 68 Schedule "10" Budget $ 87.53 $ 2,096.94 $ 2,217.47 $ 2,305.00 Amount Over or (Under) Budget $ 93.37 $ 15.66 $ 15.66 $ 109.03 $ 2,095.53 $ 1,000.00 $ 1,095.53 $ 65.50 $ 65.50 $ 2,161.03 $ 253.00 �$ 255.31 $ 50.00 55.00 200.00 $ 305.00 $ 250.00 250.00 $ 1,000.00 $ 2,305.00 $ 15.50 ( 55.00) ( 200.00) $( 239.50) $( 250.00) ( 250000) ( 500.00) $(1,000.00) $( 143.97) $ 253.00 CITY OF SALINA, KANSAS TRUST AND AGENCY FUNDS STATEMENT OF RECEIPTS, EXPENDITURES, AND BALANCES January 1 to December 31, 1962 Unencumbered Cash Balanc Es - January 1, 1962 Add - Receipts Ad Valorem Taxes Sales Taxes Employees Contributions and Dues Matured Investments Interest on Investments Insurance Recoveries Total Receipts Total Accountability Deduct - Expenditures Pensions Paid Refunds Medical Life Insurance Blue Cross - Blue Shield Insurance Transfer to Treasurer of Firemen's Relief Association 69 Schedule "11" $10,752.48 $21,764.50 $10,525.00 858.83 $13,023.44 $27,107.01 $16,248.00 1,412.55 Total Expenditures $11,383.83 $17,660.55 Unencumbered Cash Balances - December 31, 1962 $10,380.67 $ 9,446.46 $49,791.17 $10,000.00 $10,000.00 Hillcrest $99,506.93 Firemen's Policemen's Firemen's Cemetery Memorial $ Pension Relief & Pension Relief Endowment Endowment Fund Fund Fund Fund Fund Total $11,012.02 $14,083.57 $49,71576 $ 7,372,84 $ 6,137.17 $ 88,321.36 $ 3,826.64 $ 7,392.62 $ $ $ $ 11,219.26 356.58 792.64 97,234.78 1,149.22 6,569.26 4,838.18 93.00 $128,551.31 11,500.44 48,889.00 10,000.00 10,000.00 68,889.00 773.00 773.00 36.17 36.17 $10,752.48 $21,764.50 $10,525.00 858.83 $13,023.44 $27,107.01 $16,248.00 1,412.55 Total Expenditures $11,383.83 $17,660.55 Unencumbered Cash Balances - December 31, 1962 $10,380.67 $ 9,446.46 $49,791.17 $10,000.00 $10,000.00 $ 93,567,09 $99,506.93 $17,372.84 $16,137.17 $181,888,45 $ 180.00 $ $ $ 26,953.00 2,271.38 30.65 30.65 1,532.30 1,532.30 529.20 529.20 97,234.78 97,234.78 $99,506.93 $ - $ - $128,551.31 $ $17,372.84 $16,137.17 $ 53,337.14 70 Schedule "11 -a" CITY OF SALINA, KANSAS FIREMEN'S PENSION FUND STATEMENT OF RECEIPTS, EXPENDITURES AND BALANCES OF CASH AND COMPARISON WITH YEAR 1962 BUDGET January 1 to December 31, 1962 Unencumbered Cash Balance - January 1, 1962 Add - Receipts Tangible Tax Sales Tax Employee Contributions Total Receipts Total Accountability Deduct - Expenditures Pensions Paid Refunds Reserve Total Expenditures Unencumbered Cash Balance - December 31, 1962 Amount Over or (Under) Actual Budget Budget $11,012.02 $11,085.94 $( 73.92) $ 3,826.64 $ 3,827.48 $( .84) 356.58 356.58 - 6,569.26 5,500.00 1,069.26 $10,752.48 $ 9,684.06 $ 1,068.42 $21,764.50 $20,770.00 $ 994.50 $10,525.00 $10,020.00 $ 505.00 858.83 750.00 108.83 - 10,000.00 (10,000.00) $11,383.83 $20,770.00 $( 9,386.17) $10,380.67 $ $ 10,380.67 71 I Schedule "11 -b" 0 CITY OF SALINA, KANSAS POLICEMEN'S PENSION FUND STATEMENT OF RECEIPTS EXPENDITURES AND BALANCES OF CASH AND COMPARISON WITH YEAR 1962 BUDGET January 1 to December 31, 1962 Amount Over or (Under) Actual Budget Budget Unencumbered Cash Balance - January 1, 1962 $14,083.57 $13,062.31 $ 1,021.26 Add - Receipts Tangible Tax $ 7,392.62 $ 7,341.05 $ 51.57 Sales Tax 792.64 792.64 - Employee Contributions ^ 4,838.18 4,500.00 338.18 Total Receipts $13,023.44 $12,633.69 $ 389.75 Total Accountability $27,107.01 $25,696.00 $ 1,411.01 Deduct - Expenditures Pensions Paid $16,248.00 $14,696.00 $ 1,552.00 Refunds 1,412.55 1,000.00 412.55 Reserve - 10,000.00 (10,000.00) Total Expenditures $17,660.55 $25,696.00 $( 8,035.45) Unencumbered Cash Balance - December 31, 1962 $ 9,446.46 $ - $ 9,446.46 72 Schedule "12" CITY OF SALINA, KANSAS AIRPORT FUND STATEMENT OF RECEIPTS, EXPENDITURES AND BALANCES OF CASH AND COMPARISON WITH YEAR 1962 BUDGET January 1 to December 31, 1962 Amount Over or (Under) Actual Budget Budget Unencumbered Cash Balance - January 1, 1962 $ 21,458.15 $ 4,797.00 $ 16,661.15 Add - Receipts Rent of Buildings $ 2,810.50 $ 3,000.00 $( 189.50) Rent of Ground 140.00 50.00 90.00 Landing Fees 3,256.00 2,500.00 756.00 Rent of Hangars 7,405.00 7,000.00 405.00 Sale of Gasoline and Oil 159,311.63 47,000.00 112,311.63 Gas Tax Refunds from State 28,285.20 10,000.00 18,285.20 Sale of Concessions 870.72 300.00 570.72 Reimbursement of Expenses 140.18 600.00 ( 459.82) Percentage of Cafe Sales 659.07 750.00 ( 90.93) Transfer from General Operating Fund 20,000.00 15,000.00 5,000.00 Total Receipts $222,878.30 $ 86,200.00 $136,678.30 Total Accountability $244,336.45 $ 90,997.00 $153,339.45 Deduct - Expenditures Personal Services Salaries - Regular Employees $ 24,835.30 $ 20,500.00 $, 4,335.3C, Salaries - Other Departments - 500.00 ( 500.00) Other Professional Services 294.00 1,000.00 ( 706.00) Total Personal Services $ 25,129.30 $ 22,000.00 $ 3,129.30 Contractual Services Telephone and Telegraph $ 237.00 $ 300.00 $( 63.00) Traveling Expense 33.44 200.00 ( 166.56) Printing Office Forms 147.93 75.00 72.93 Building Insurance 2,767.28 3,000.00 ( 232.72) Motor Vehicle Insurance 81.99 150.00 ( 68.01) Surety Bonds 17.50 20.00 ( 2.50) Social Security 736.42 500.00 236.42 Employees Retirement 771.51 5,000.00 ( 4,228.49) Gas 649.03 900.00 ( 250.97) Electricity 3,953.75 3,000.00 933.75 Water 487.48 650.00 ( 162.52) Contractual Services Cont'd. Building Repairs Furniture and Office Equipment Repairs Machinery and Equipment Repairs Motor Vehicle Repairs Motor Vehicle Tire and Tube Repairs Machinery and Equipment Rental Laundry and Towel Services Total Contractual Services Materials and Supplies Tools Office Supplies Janitor and Toilet Supplies Merchandise for Resale Airplane Gasoline Motor Vehicle Gas and Oil Motor Vehicle License Tags Electrical and Lighting Parts Lumber Machinery and Equipment Parts Motor Vehicle Parts Motor Vehicle Tires and Tubes Paint and Painting Materials Sand, Gravel, Rock and Chat Other Operating Supplies Welding Supplies Total Materials and Supplies Sundry Expenditures Sales Tax Capital Outlay Equipment Buildings Runway Improvements Total Capital Outlay Total Expenditures Unencumbered Cash Balance - December 31, 1962 Add - Encumbrances - December 31, 1962 73 Schedule "12" ( Cont'd.) Amount Over or (Under) Actual Budget Budget $ 621.79 513.78 1,791.09 573.92 31.80 696.30 268.83 $ 750.00 400.00 700.00 200.00 100.00 2,000.00 50.00 $( 128.21) 113.78 1,091.09 373.92 ( 68.20) ( 1,303.70) 218.83 $ 14,380.84 $ 17,995.00 $( 3,614.16) I $ 62.00 184.66 446.36 505.31 163,012.98 672.55 15.00 392.66 408.14 442.83 255.24 168.23 35.98 128.32 165.89 $ 100.00 200.00 400.00 30,000.00 500.00 15.00 100.00 100.00 300.00 100.00 150.00 250.00 300.00 9 nh n/ $( 38.00) ( 15.34) 46.36 505.31 133,012.98 172.55 292.66 308.14 142.83 155.24 18.23 ( 214.02) 128.32 ( 134.11) ( 100.00) $166,896.15 $ 32,615.00 $134,281.15 $ 1,366.29 $ 1,000.00 $ 366.29 $ 771.90 $ 1,000.00 $( 228.10) 7,309.57 15,500.00 ( 8,190.43) 2,073.00 - 2,073.00 $ 10,154.47 $ 16,500.00 $( 6,345.53) $217,927.05 $ 90,110.00 $127,817.05 $ 26,409.40 $ 887.00 $ 25,522.40 1,786.46 Cash Balance - December 31, 1962 $ 28,195.86 CITY OF SALINA, KANSAS BOND AND INTEREST FUND STATEMENT OF RECEIPTS, EXPENDITURES AND BALANCES_ OF CASH AND COMPARISON WITH YEAR 1962 BUDGET January 1 to December 31, 1962 Unencumbered Cash Balance - January 1, 1962 Add - Receipts Tangible Tax Special Assessments - Curb, Gutter, Paving, Sewer, and Sidewalks Special Assessments - Other Transfer From Parking Meter Fund Total Receipts Total Accountability Deduct - Expenditures Bond Principal General Curb, Gutter, and Paving (City) Curb, Gutter, and Paving (P.O.) Sewer (City) Sewer (P.O.) Total Bond Principal Bond Interest General Curb, Gutter, and Paving (City) Curb, Gutter, and Paving (P.O.) Sewer (City) Sewer (P.O.) Total Bond Interest Other Fiscal Agency Commission and Postage Miscellaneous Total Other Total Expenditures 74 Schedule "13" Amount Over or (Under) Actual Budget Budget $ 2215955.26 $ 142,864.47 $ 79,090.79 $ 470,423.46 $ 467,351.21 $ 3,072.25 485,342.56 415,784,32 33,313.24 - 28,000.00 69,558.24 33,313.24 (28,000.00) 989,079.26 $ 911,135.53 $ 77,943.73 I $1,211,034.52 $1,054,000.00 $157,034.52 I $ 220,000.00 $ 220,000.00 122,323.11 122,323.11 298,787.63 298,787.63 68,264.74 68,264.74 40,735.26 40,735.26 $ 750,110.74 $ 750,110.74 $ - I $ 78,444.94 $ 78,444.94 37,010.95 30,682.44 96,394.39 74,502.52 10,291.40 8,653.08 11,811.10 5,546.24 6,328.51 21,891.87 1,638.32 6,264.86 $ 233,952.78 $ 197,829,22 $ 36,123.5611 $ 1,270.26 $ 2,000.00 $( 729.74)1 8,816.43 104,060.04 (95,243.61) $ 10,086.69 $ 106,060.04 $(95,973.35)1 $ 994,150.21 $1,054,000.00 $(59,849.79)1 Unencumbered Cash Balance - December 31, 1962 $ 216,884.31 ,$ - $216.884.31 1 75 CITY OF SALINA, KANSAS Schedule "14" WATER AND SEWAGE DEPARTMENT STATEMENT OF RECEIPTS, EXPENDITURES AND BALANCES OF CASH AND COMPARISON WITH YEAR 1962 BUDGET January 1 to December 31, 1962 Amount Over or (Under) Actual Budget Budget Unencumbered Cash Balance - January 1, 1962 $ 499,127.62 $ 39,068.42 $ 460,059.20 Add - Receipts Revenue Water and Sewage Revenue Water Services Interest and Miscellaneous Total Revenue Other Receipts Proceeds From Matured Investments Depreciation and Emergency Reserve and Bond Reserve Refuse Collections Total Other Receipts Total Receipts Total Accountability Deduct - Expenditures Operating Expenditures Water Sewage Interest Paid on Revenue Bonds Total Operating Expenditures Other Expenditures Capital Expenditures From Revenue Bond Proceeds Other Capital Expenditures Purchase of U.S. Government Bonds Refuse Collections Remitted to Refuse Department Purchase of Accrued Interest on U.S. Government Bonds Bond Principal Payments Depreciation and Emergency Reserve and Bond Reserve Total Other Expenditures Total Expenditures Unencumbered Cash Balance - December 31, 1962 Add - Encumbrances - December 31, 1962 Cash Balance - December 31, 1962 $ 955,179.94 $810,000.00 $ 145,179.94 22,525.31 5,000.00 17,525.31 75,271.32 16,500.00 58,771,32 $1,052,976.57 $831,500.00 $ 221,476.57 $2,196,109.00 129,500.00 159,608.71 X$2,485,217.71 $3,538,194.28 $4,037,321.90 $ - $2,196,109.00 - 129,500.00 - 159,608.71 $ $2,485,217.71 $831,500.00 $2,706,694.28 $870,568.42 $3,166,753.48 $ 395,176.68 $342,550.00 $ 52,626.68 84,167.50 83,900.00 267.50 145,944.65 1481650.00 ( 2,705.35) $ 625,288.83 $575,100,00 $ 50,188.83 $1,301,186.57"'$ - $1,301,186.57 61,413.564 5,000.00 56,413.56 1,036,008.22/' - 1,036,008.22 159,017.74 - "r - 159,017.74 1,346.69 103,000.00 '� ) 230,000.00) 129,500,00` ) 1,346.69 2,500.00) $2,791,472.78 $235,000.00 $2,556,472.78 $3,416,761.61 $810,100.00 $2,606,661.61 $ 620,560.29 $ 60,468.42 $ 560,091.87 25,504.52 $ 646,064.81 76 Schedule "15" CITY OF SALINA, KANSAS INDUSTRIAL DEVELOPMENT FUND STATEMENT OF RECEIPTS, EXPENDITURES AND BALANCES OF CASH AND COMPARISON WITH YEAR 1962 BUDGET January 1 to December 31, 1962 Amount Over or (Under) Actual Budget Budget Unencumbered Cash Balance - January 1, 1962 $ 23.20 $ 23.20 $ - Add - Receipts ' Tangible Tax $26,127.62 $26,125.00 $ 2.62 Total Accountability $26,150.82 $26,148.20 $ 2.62 Deduct - Expenditures Other Professional and Special Services $18,122.00 $26,148.20 $(8,026.20) Unencumbered Cash Balance - December 31, 1962 $ 8,028.82 - $ 8,028.82 Add - Encumbrances - December 31, 1962 18,122.00 Cash Balance - December 31, 1962 ,$26,150.82 CITY OF SALINA, KANSAS 77 PARKING METER FUND Schedule "16" STATEMENT OF RECEIPTS, EXPENDITURES AND BALANCES OF CASH AND COMPARISON WITH YEAR 1962 BUDGET January 1 to December 31, 1962 Total Materials and Supplies Sundry Expenditures Bond Principal Bond Interest Temporary Note Interest Fiscal Agency Commission and Postage Miscellaneous Total Sundry Expenditures Capital Outlay Parking Meters Total Expenditures Unencumbered Cash Balance - December 31, 1962 Add - Encumbrances - December 31, 1962 Cash Balance - December 31, 1962 $ 980.01 $ 1,000.00 $( 19.99) $ 15,000.00 1,800.00 55,881.41 21.67 $ 72,703.08 $ 16,488.00 $109,321.67 $ 23,216.71 �-7 A -7 r, $ 23.,591.46 $ 15,000.00 $ - 1,800.00 - - 55,881.41 - 21.67 30,000.00 (30,000.00) $ 46,800.00 $ 25,903.08 $ 18,000.00 $( 1,512.00) $ 85,350.00 $ 23,971.67 $ 29,503,96 $( 6,287.25) Amount Over or (Under) Actual Budget Budget Unencumbered Cash Balance - January 1, 1962 $ 53,224.67 $ 29,853.96 $ 23,370.71 Add - Receipts Parking Meter Revenue $ 75,638.71 $ 84,000.00 $( 8,361.29) Parking Meter Permits 3,675.00 1,000.00 2,675.00 Total Receipts $ 79,313.71 $ 85,000.00 $( 5,686.29) Total Accountability $132,538.38 $114,853.96 $ 17,684.42 Deduct - Expenditures Personal-Servteea- Salaries - Regular Employees $.16,947.60 $,17,600.00 $( 652.40) Salaries - Other Departments - 1,800.00 ( 1,800.00) Other Professional Services 422.00 - 422.00 Total Personal Services $ 17,369.60 $ 19,400.00 $( 2,030.40) Contractual Services Auto Use Allowance $ 341.00 $ - $ 341.00 Printing Office Supplies 51.60 150.00 ( 98.40) Social Security 525.15 - 525.15 Employees Retirement 863.23 - 863.23 Total Contractual Services $ 1,780.98 $ 150.00 $ 1,630.98 Materials and Supplies Office Supplies $ 109.90 $ - $ 109.90 Wearing Apparel 425.94 - 425.94 Machinery and Equipment Parts 222.34 - 222.34 Paint and Painting Supplies 1.75 - 1.75 Parking Meter Parts 195.97 1,000.00 ( 804.03) Other Operating Supplies 24.11 - 24.11 Total Materials and Supplies Sundry Expenditures Bond Principal Bond Interest Temporary Note Interest Fiscal Agency Commission and Postage Miscellaneous Total Sundry Expenditures Capital Outlay Parking Meters Total Expenditures Unencumbered Cash Balance - December 31, 1962 Add - Encumbrances - December 31, 1962 Cash Balance - December 31, 1962 $ 980.01 $ 1,000.00 $( 19.99) $ 15,000.00 1,800.00 55,881.41 21.67 $ 72,703.08 $ 16,488.00 $109,321.67 $ 23,216.71 �-7 A -7 r, $ 23.,591.46 $ 15,000.00 $ - 1,800.00 - - 55,881.41 - 21.67 30,000.00 (30,000.00) $ 46,800.00 $ 25,903.08 $ 18,000.00 $( 1,512.00) $ 85,350.00 $ 23,971.67 $ 29,503,96 $( 6,287.25) CITY OF SALINA, KANSAS CONSTRUCTION FUND STATEMENT OF RECEIPTS, EXPENDITURES AND BALANCES January 1 to December 31, 1962 Account Asphalt Resurfacing Flood Control Miscellaneous Indian Rock Park Sidewalks Off Street Parking Job 400 Job 401 Rolling Hills Addition Job 404 Streets Refuse and Park Building Job 410 Concrete Streets Job 414 Asphalt Streets Job 411 Key Acres Addition Job 412 Belmont Addition Job 413 Lateral Sewers Job 415 Streets Job 416 Sewers 442, 443, and 444 Laterals General Operating (Eng.) Job 420 Balance of Key Acres Addition Highland and Prescott Job 421 Sidewalks Job 422 Faith Addition Job 423 Indian Rock Addition Job 424 Asphalt Streets Job 418 Sidewalks Installing Traffic Lights S -W -S Job 425 Curb, Gutter, and Paving Job 428 Wallerius Addition Job 429 Balance of Indian Rock Addition Job 434 Talley Ho Addition Bonds P -191 and P -192 Balances 1 -1 -62 $120,781.27 $ 34,950.75 36,629.24 6,796.17 1,886.14 7,838.73 ( 6,903.35) 6,829.73 14,739.29 8,580.16 34,620.35 111,561.05 39,797.05 50,418.81 (13,948.68) ( 3,329.35) ( 4,791.83) 92,080.04 Receipts 57,695.89 61,502.98 21.50 1,480.89 137,634.40 32,428.25 70,000.00 197,618.17 325.17 117,623.86 216,610.23 57,509.42 412,856.00 15,445.18 733.28 45,676.17 56,766.92 51,522.48 8,655.81 3,650.00 78 Schedule "17 " Expenditures Balances Transfers $ 51,522.48 $126,954.68 $ 57,199.67 39,254.06 33,937.77 2,712.97 6,796.17 3,367.03 145,473.13 - ( 6,903.35) 6,903.35 249.16 6,580.57 ( 6,580.57) 23,148.82 24,018.72 (24,018.72) 77,292.12 1,288.04 197,526.64 34,711.88 112,747.16 ( 860.94) 66,207.90 91,213.01 255,451.14 11,577.90 1,746.39 (15,695.07) 46,053.40 8,126.67 5,046.92 ( 9,838.75) 22,035.19 70,044.85 460,198.81 (47,342.81) 15,445.18 - 733.28 - 50,456.23 ( 4,780.06) 59,531.46 ( 2,764.54) 51,522.48 - 8,655.81 - 3,650.00 - 52,159.14 (52,159.14) 41.47 ( 41.47) 63.80 ( 63.80) 25.00 ( 25.00) 23,695.94 (23,695.94) 23,695.94 Balances 12 -31 -62 $126,954.68 39,254.06 2,712.97 6,796.17 3,367.03 1,288.04 34,711.88 ( 860.94) 91,213.01 11,577.90 (15,695.07) 8,126.67 ( 9,838.75) 70,044.85 (47,342.81) ( 4,780.06) ( 2,764.54) (52,159.14) ( 41.47) ( 63.80) ( 25.00) Totals $538,535.57 $1,545,756.60 $1,821,816.49 $262,475,U $ - = $262,475.68 79 Schedule "1.8" CITY OF SALINA, KANSAS CLEARING ACCOUNTS STATEMENT OF RECEIPTS, EXPENDITURES AND BALANCES OF CAST January 1 to December 31, 1962 Total Receipts Total Accountability $117,529.98 $46,671.28 $44,044.64 $ - $5,994.50 $214,240.40 $117,529.98 $51,449.97 $44,044.64 $4,862.50 $5,994.50 $223,881.59 Deduct - Expenditures Withholding Social Employees' Advance Receipts To U.S. Government Tax Security Retirement 1961 1962 Totals Unencumbered Cash Balance - January 1, 1962 $ - $ 4,778.69 $ - $4,862.50 $ - $ 9,641.19 Add - Receipts - 49.62 5.09 - - 54.71 Contributions By Employer and Employees $117,529.98 $46,671.28 $44,044.64 $ - $ - $208,245.90 Fees, Licenses, and Permits - - - - 51944.50 5,994.50 Total Receipts Total Accountability $117,529.98 $46,671.28 $44,044.64 $ - $5,994.50 $214,240.40 $117,529.98 $51,449.97 $44,044.64 $4,862.50 $5,994.50 $223,881.59 Deduct - Expenditures To U.S. Government $117,529.98 $46,165.10 $ - $ - $ - $163,695.08 To State of Kansas - - 39,067.09 - - 39,067.09 To Employees - Refunds - 49.62 5.09 - - 54.71 To General Operating - - - 4,862.50 - 4,862.50 Total Expenditures $117,529.98 $46,214.72 $39,072.18 $4,862.50 $ - $207,679,38 Unencumbered Cash Balance - December 31, 1962 $ - $ 5,235.25 $ 4,972.46 $ - = $5,994.50 $ 16,202.21 CITY OF SALINA, KANSAS STREET MACHINERY FUND STATEMENT OF RECEIPTS, EXPENDITURES AND BALANCES OF CASH January 1 to December 31, 1962 Unencumbered Cash Balance - January 1, 1962 Deduct - Expenditures Capital Outlay Trucks $ 8,888.00 Tractors and Heavy Equipment 8,149.00 Transfer to Street Department Total Expenditures Unencumbered Cash Balance - December 31, 1962 80 Schedule "19" $17,037.00 10,457.00 $27,494.00 $27,494.00 81 Schedule "20" CITY OF SALINA, KANSAS MATERIAL STORES FUND STATEMENT OF RECEIPTS, EXPENDITURES AND BALANCES OF CASH January 1 to December 31, 1962 Unencumbered Cash Balance - January 1, 1962 Add - Receipts Reimbursement of Expenditures Total Accountability Deduct - Expenditures Gas and Oil $11,103.52 Office Mechanical Equipment 1,360.17 Total Expenditures Unencumbered Cash Balance - December 31, 1962 Add - Encumbrances - December 31, 1962 Cash Balance - December 31, 1962 $ 4,950,05 14,470.34 $19,420.39 12,463.69 $ 6,956.70 6.48 $ 6,963.18 CITY OF SALINA, KANSAS CIVIL DEFENSE FUND STATEMENT OF RECEIPTS, EXPENDITURES AND BALANCES OF CASH January 1 to December 31, 1962 Unencumbered Cash Balance - January 1, 1962 Add - Receipts Appropriations - City and County Matching Funds From State Payments From U.S. Government on Shelter Miscellaneous Total Receipts Total Accountability Deduct - Expenditures Personal Services Salaries - Regular Employees Contractual Services Auto Use Allowance Telephone and Telegraph Traveling Expense Postage Printing Office Forms Motor Vehicle Insurance Social Security Employees Retirement Motor Vehicle Repairs Radio Equipment Repairs Other Contractual Services Materials and Supplies Office Supplies Motor Vehicle Fuel, Lubricants, etc. Motor Vehicle License Tags Machinery and Equipment Parts Motor Vehicle Parts Other Operating Supplies Other Repairs and Maintenance Capital Outlay Equipment Total Expenditures Unencumbered Cash Balance - December 31, 1962 Add - Encumbrances - December 31, 1962 Cash Balance - December 31, 1962 $ 88.82 1,388.32 1,118.51 47.69 45.00 316.49 365.17 288.90 279.32 632.35 QnQ nn $ 277.11 265.82 60.00 152.99 27.17 244.04 67.13 82 Schedule "21" $ 9,500.00 8,828.47 6,830.11 2,005.74 $12,301.58 5,378.57 1,094.26 7,291.59 $ 307.01 27,164.32 $27,471.33 26,066.00 $ 1,405.33 165.81 $ 1,571.14 Farmers National Bank Planters State Bank National Bank of America - General National Bank of America Water Refund First State Bank Totals CITY OF SALINA, KANSAS SUMMARY OF BANK RECONCILIATIONS CITY TREASURER December 31, 1962 Certified Add Balances Deposits $ 657,616.54 $ - 486,884.52 114,432.65 360,370.74 - 83 Schedule "22" Deduct Outstanding Bank Checks Balances $ - $ 657,616.54 229,726.68 371,590.49 360,370.74 309.55 - 309.55 - 100,000.00 - - 100,000.00 $1,605,181.35 $114,432.65 $230,036,23 $1,489,577.77 84 Schedule "22 -a" CITY OF SALINA, KANSAS BANK RECONCILIATIONS December 31, 1962 Payroll Checks Outstanding - Planters State Bank No. Amount No. Amount 8823 $ 162.50 412 $ 115.00 10939 60.21 413 125.00 32 247.70 414 151.00 156 46.06 415 208.00 189 75.47 422 100.34 238 50.21 423 62.98 251 91.12 426 61.18 258 214.10 435 62.98 266 161.86 437 62.98 269 246.87 438 62.98 291 156.35 440 62.98 297 146.06 441 62.98 301 140.79 449 62.98 304 128.47 450 62.98 305 119.82 453 51.08 318 121.70 454 62.98 325 168.92 455 62.98 331 239.00 457 62.98 347 162.04 469 60.46 348 131.64 470 94.28 351 154.89 471 12.60 362 130.27 472 247.20 371 138.50 474 137.65 396 62.50 484 127.10 397 61.25 517 75.47 398 62.50 522 133.49 399 85.00 529 130.70 400 66.25 531 95.92 401 70.00 588 27.00 402 72.50 591 2,185.15 i 406 202.00 407 162.50 Total $9,184.45 409 122.50 410 91.50 CITY OF SALINA, KANSAS BANK RECONCILIATION - PLANTERS STATE BANK December 31, 1962 Warrant Checks Outstanding No. Amount 18 $ 2.50 1311 2.50 3088 17.95 733 45.75 2168 1.00 5191 10.00 7014 4,850.00 3265 40.00 3917 5.00 4632 15.00 4667 25.50 4670 15.00 4764 27.80 4765 57.00 4766 73.05 4767 15.25 4768 20.90 4769 34.30 4770 12.38 4771 3.56 4772 525.76 4776 4,800.00 4778 75.00 4780 to 5047, inclusive 51,412.14 Total $62,087.34 Bank Balance Per Bank Statement - 1 -4 -63 Deduct - Outstanding Checks as of 1 -4 -63 Bank Balance Per Books 12 -31 -62 Outstanding Checks 12 -31 -62 85 Schedule "22 -b" $442,862.28 71,271.79 $371,590.49 Payroll Checks Outstanding 1 -4 -63 $ 9,184.45 Warrant Checks Outstanding 1 -4 -63 62,087.34 Total Outstanding Checks as of 1 -4 -63 $ 71,271.79 Checks Clearing Bank During Period from 1 -1 -63 to 1 -4 -63 158,454.89 Total Outstanding Checks 12 -31 -62 $229,726.68 86 Schedule "22 -c" CITY OF SALINA, KANSAS BANK RECONCILIATIONS December 31, 1962 National Bank of America - Outstanding Checks - Water Refunds Warrant Warrant No. Amount No. Amount 2581 $ .39 3693 $ 5.81 2606 .21 3728 6.62 2689 4.13 3734 2.,42 2694 .68 3740 1.68 2698 3.21 3764 8.88 2714 .02 3791 9.22 2716 .37 3822 2.46 2734 .12 3851 7.36 2743 .04 3857 3.27 2744 .01 3868 3.16 2745 .01 3878 4.53 2747 .03 3902 3.42 2748 .18 3913 .55 2750 .10 3916 9.39 2782 1.96 3920 .38 2793 1.78 3924 2.53 2794 3.21 3943 .84 2802 .41 3951 5.98 2823 .58 3956 3.75 2839 2.75 3995 9.73 2874 1.14 4051 3.17 2877 .63 4054 4.38 2878 .80 4078 3.25 2889 .21 4086 2.13 2902 1.98 4091 2.70 2921 5.32 4119 2.13 2923 .46 4120 4.07 3030 2.49 4127 4.12 3056 .69 4135 1.27 3099 1.29 4139 15.32 3114 2.18 4164 1.33 3151 1.16 4174 4.22 3201 3.51 4189 3.26 3219 4.47 4193 1.64 3253 4.21 4203 .64 3355 4.48 4210 2.65 3385 4.04 4222 5.99 3386 .29 4249 6.54 3398 407 4256 5.60 3437 .27 4270 4.07 3459 .92 4274 3.78 3508 4.95 4278 1.14 3544 4.75 4288 2.72 3545 1.96 4293 .71 3547 4.78 4295 1.35 3607 .69 4296 8.77 3614 .55 4300 2.05 3627 9.50 4302 5.12 3641 2.61 4303 8.92 3667 9.63 3692 .31 Total J__309.55 87 Schedule "23" CITY OF SALINA, KANSAS CLERK OF THE CITY COURT BANK RECONCILEMENT December 31, 1962 Farmers National Bank Certified Bank Balance 12 -31 -62 $9,032.93 Outstanding Checks No. Amount No. Amount No. Amount 10937 $ 20.00 13688 $ 2.14 14608 $ 19.94 11234 2.00 13486 5.00 14609 1.00 11237 3.00 13525 62.53 14610 1.00 11066 2.31 13925 1.88 14611 1.00 11080 7.50 14028 .75 14612 1.00 11210 1.00 14058 5.00 14613 1.00 11243 3.63 14103 10.00 14614 1.00 11292 .75 14108 .12 14615 1.00 11312 .25 14171 6.50 14616 1.00 11314 .81 14401 1.17 14617 1.00 11317 .94 14502 1.06 14618 1.00 11446 .19 14513 1.00 14619 1.00 11501 .19 14555 .50 14620 1.00 11589 .75 14570 1.88 14621 1.00 11786 10.00 14573 5.00 14622 1.00 11829 2.20 14580 2.46 14623 30.00 12011 1.06 14581 5.00 14624 5.00 12826 10.00 14597 .88 14625 .75 12405 .19 14598 5.00 14630 30.00 12455 .19 14599 5.00 14631 6.20 12472 5.19 14600 150.00 14632 45.00 12675 .59 14601 100.00 14633 14,24 12751 10.00 14602 10.00 14634 12:89 12768 1.06 14603 5.00 14635 1.28 13339 17.00 14604 45.00 14636 5.00 13117 3.22 14605 5.00 14637 25.00 13136 35.00 14606 25.00 14628 1,820.53 13230 71.84 14607 7.15 14629 2,067.15 14596 4.76 Total Outstanding Checks 4,782.62 Reconciled Bank Balance - December 31, 1962 $4,250.31 Total $27,850.94 CITY OF SALINA, KANSAS 88 RECONCILIATION OF FISCAL AGENCY Schedule "24" December 31, 1962 Date Date Coupon Bond Type of Issue Issued Due No. No. Detail Amount Waterworks 10- 1 -25 10- 1 -36 22 579 1 @ $ 22.50 $ 22.50 Series R -115 1- 1 -38 7 -1 -45/47 15 -19 57 -60 20 @ 10.00 200.00 Series R -115 1- 1 -38 7- 1 -47 57 -60 4 @ 1,000.00 4,000.00 Series J -116 1- 1 -38 7 -1 -45/47 15 -19 16 5 @ 10.00 50.00 Series J -116 1- 1 -38 7- 1 -47 16 1 @ 1,000.00 1,000.00 Series P -145 10- 1 -48 4 -1 -49 to 10 -1 -58 1 -20 100 -110 220 @ 8.75 1,925.00 Series P -145 10- 1 -48 10- 1 -58 100 -110 11 @ 1,000.00 11,000.00 Series PK -164 11- 1 -54 11- 1 -61 14 240 -247 8 @ 8.12 64.96 Series PK -164 11- 1 -54 5- 1 -62 15 240 -247 8 @ 8.13 65.04 Series PK -164 11- 1 -54 11- 1 -62 16 240 -247 8 @ 8.12 64.96 Series PA -2 12- 1 -55 12- 1 -62 7 1 -5 5 @ 30.00 150.00 Series PA -2 12- 1 -55 12- 1 -62 1 -5 5 @ 1,000.00 5,000.00 Series FL -178 5- 1 -58 3- 1 -62 7 230 -237 8 @ 11.25 90.00 Series FL -178 5- 1 -58 9- 1 -62 8 230 -237 8 @ 11.25 90.00 Series FL -178 5- 1 -58 3- 1 -62 7 263 -270 8 @ 11.25 90.00 Series FL -178 5- 1 -58 9- 1 -62 8 263 -270 8 @ 11.25 90.00 Series FL -178 5- 1 -58 3- 1 -62 7 337 -338 2 @ 12.50 25.00 Series FL -178 5- 1 -58 9- 1 -62 8 337 -338 2'@ 12.50 25.00 Series FL -178 5- 1 -58 3- 1 -62 7 352 -369 18 @ 12.50 225.00 Series FL -178 5- 1 -58 9- 1 -62 8 352 -369 18 @ 12.50 225.00 Series FL -178 5- 1 -58 9- 1 -61 6 536 1 @ 15.00 15.00 Series FL -178 5- 1 -58 3- 1 -62 7 536 1 @ 15.00 15.00 Series FL -178 5- 1 -58 9- 1 -62 8 536 1 @ 15.00 15.00 Series FL -178 5- 1 -58 3- 1 -62 7 602 1 @ 15.00 15.00 Series FL -178 5- 1 -58 9- 1 -62 8 602 1 @ 15.00 15.00 Series FL -178 5- 1 -58 9- 1 -62 8 616 -621 6 @ 15.00 90.00 Series FL -178 5- 1 -58 3- 1 -62 7 628 -630 3 @ 15.00 45.00 Series FL -178 5- 1 -58 9- 1 -62 8 628 -630 3 @ 15.00 45.00 Series P -179 11- 1 -58 5- 1 -62 7 326 -328 3 @ 14.37 43.11 Series P -179 11- 1 -58 11- 1 -62 8 326 -328 3 @ 14.38 43.14 Series S -181 12- 1 -59 12- 1 -62 6 26 1 @ 20.00 20.00 Series S -181 12- 1 -59 12- 1 -62 6 60 1 @ 16.87 16.87 Series S -181 12- 1 -59 6- 1 -60 1 96 -100 5 @ 16.88 84.40 Series S -181 12- 1 -59 12- 1 -60 2 96 -100 5;@ 16.87 84.35 Series S -181 12- 1 -59 6- 1 -61 3 96 -100 5 @ 16.88 84.40 Series S -181 12- 1 -59 12- 1 -61 4 96 -100 5 @ 16.87 84.35 Series S -181 12- 1 -59 6- 1 -62 5 96 -100 5 @ 16.88 84.40 Series S -181 12- 1 -59 12- 1 -62 6 96 -100 5 @ 16.87 84.35 Series P -182 12- 1 -59 12- 1 -62 6 482 -491 10 @ 16.87 168.70 Series P -182 12- 1 -59 12- 1 -62 6 835 1 @ 16.87 16.87 Series P -183 12- 1 -59 12- 1 -62 6 173 -177 5 @ 16.87 84.35 Series P -183 12- 1 -59 12- 1 -62 6 343 -402 60 @ 18.75 1,125.00 Series FL -186 5- 1 -61 9- 1 -62 2 357 1 @ 15.00 15.00 Series FL -186 5- 1 -61 3- 1 -62 1 613 -614 2 @ 25.00 50.00 Series FL -186 5- 1 -61 9- 1 -62 2 613 -614 2 @ 15.00 30.00 Series FL -186 5 -- 1 -61 3- 1 -62 1 625 -632 8 @ 25.00 200.00 Series FL -186 5- 1 -61 9- 1 -62 2 625 -632 8 @ 15.00 120.00 Series FL -186 5- 1 -61 3- 1 -62 1 953 -958 6 @ 29.17 175.02 Series FL -186 5- 1 -61 9- 1 -62 2 953 -958 6 @ 17.50 105.00 Series FL -186 5- 1 -61 9- 1 -62 2 1053 -1062 10 @ 17.50 175.00 Series P -189 11- 1 -61 11- 1 -62 2 486 -489 4 @ 17.50 70.00 Series P -189 11- 1 -61 11- 1 -62 2 561 -570 10 @ 17.50 175.00 Water and Sewage 7- 1 -61 8- 1 -62 2 209 1 @ 25.00 25.00 Water and Sewage 7- 1 -61 2- 1 -62 1 210 1 @ 29.17 29.17 Total $27,850.94 CITY OF SALINA, KANSAS CITY CLERK'S RECORDS JOURNAL ENTRIES December 31, 1962 General Operating Fund To reclassify four taxicab driver's licenses issued in April, 1962 To reclassify sewer fee collected by Building Inspector in June, 1962 To reclassify amount received for use of Police Department thermo -fax machine City Manager To reclassify Voucher #2318 issued to Chandler -Davis Publishing Co. for 4 books City Clerk To reclassify Vouchers #9018 to #9022, inclusive, issued to employees of the City Clerk's office for extra work during election registration To reclassify Vouchers #9306 to #9310, inclusive, and Voucher #9349, issued for the erection and dismantling of election booths To reclassify Voucher #9935 issued to Saline County Treasurer for year 1962 general election expense City Court To record as an encumbrance Voucher #10230 issued for printing checks and garnishments City Building To reclassify Voucher #3163 issued to Central Typewriter Company for 7 chairs To reclassify Voucher #6732 issued to General Air Conditioning and Electrical Company for an air conditioner 89 Schedule "25" Budget. Accounts Fund Ledger Accounts Revenues Expenditures Account Account Account Account Account Account No. Dr. No, Cr. No. Dr. No. Cr. No. Dr. No. Cr. $ $ 363 $ 40.00 715 150.00 410 67,50 360 24.75 365 24.75 365 $ 40.,00 381 150.00 721 67.50 331 10.00 221 10.00 1 175 185.00 337 185.00 i 175 106.75 337 106,75 337 659.10 175 659.10 221 24.75 509 343.40 252 343.40 1 509 184.00 252 184.00 General Operating Fund (Cont'd.) Fire To eliminate year 1963 invoices for gasoline purchased from Broman Oil Co., Inc. on Voucher #10827 from December 31, 1962 encumbrances Police To reclassify Voucher #6079 issued for license tags for cars and Cushman cycles To reclassify Voucher #6178 issued to Consolidated for printing parking violation tickets To reduce amount encumbered on Voucher #10805 issued to Sears, Roebuck & Co. for wearing apparel Street To reclassify Voucher #8114 issued to Sinclair Refining Co. for gasoline Totals Cemetery Fund To reclassify amount collected in November, 1962, from the sale of cemetery lots and grave spaces Totals Noxious Weed Fund To reclassify wages paid to employees of other departments Water Fund To transfer interest collected on investments during the year 1962 from the Bond and Interest account to the Water and Sewage Revenue Bond Series 1961 account 90 Schedule "25" (Cont'd.) Budget Accounts _ Fund Ledger Accounts Revenues Expenditures Account Account Account Account Account Account No. Dr. No. Cr. No. I Dr. No. Cr. No. Dr, No. Cr. 365 $ 97.60 360 $ 97.60 $ $ 365 3.20 360 3.20 125.55 125.55 257.50 257.50 300F $44,437.50.300B $44,437.50 727 $320.00 385 $360.00 729 40.00 360.00 $360.00 $ 345 $ 97.60 347 18.75 359 18.75 221 550.00 320 550.00 345 91.70 $2,173.45 355 3.20 527 91.70 $2,249.50 125 JILZ.50 120 1117.50 w WATER AND SEWAGE DEPARTMENT Pursuant to your instructions, we are submitting herewith our report on the examination of the books and records of the Water and Sewage Department of the City of Salina, Kansas, for the year ended December 31, 1962. SCOPE OF AUDIT The audit was performed in accordance with the general and specific require- ments of the Minimum Standard Audit Program for Municipalities of the State of Kansas approved by the State Municipal Accounting Board on July 23, 1949. The audit included a verification of the assets and liabilities of this fund at December 31, 1962, in the manner and to the extent hereinafter indicated, and a general review of all income and expenses for the year 1962. HISTORY The waterworks system, supplying the needs of the Salina, Kansas, was purchased by the City from private and has been operated as a municipal utility since Jan ing body of the City of Salina, by Ordinance No. 6544, combined the waterworks system and the sewage disposal Salina into a combined Water and Sewage Department. BALANCE SHEET residents of the City of interests in October, 1925, nary 1, 1926. The govern - passed June 27, 1961, system of the City of The balance sheet of the Water and Sewage Department as at December 31, 1962, is presented in Exhibit "A ", and is briefly summarized below: Assets Liabilities Plant and Property $7,073,219.10 Surplus $5,131,999.60 Current Assets 321,056.50 Fixed Liabilities 3,497,000.00 Other Assets 1,304,511.36 Current Liabilities 69,787.36 Total Assets $8,698.786.96 Total Liabilities $8.698,786.96 PLANT AND PROPERTY A detail of the items comprising the Plant and Property account at December 31, 1962, is presented in Schedule "2 ", Property account at December 31, 1961, together with a detail of the Plant and and a detail of the increases or decreases in the account during the year 1962. Additions to the water and sewage system during the year 1962 which were paid for from the proceeds of the combined water and sewage system revenue bonds totaled $1,301,186.57. 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 waterworks 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. City of Salina Ordinance No. 6546, which authorized the issuance of the combined water and sewage system revenue bonds, provided for the creation of various accounts, including a Depreciation and Emergency account to be used by the City, if no other funds are 91 92 available therefor, for the purpose of making replacements in the combined water and sewage system of the City and keeping the same in good repair and working order. During the year 1962, the Water and Sewage Department added $57,500.00 to the Depreciation and Emergency Account, making a balance of $67,500.00 in the account as at December 31, 1962. CURRENT ASSETS The petty cash fund of $1,500.00 maintained by the Water and Sewage Depart- ment was counted by the auditors on December 31, 1962. This fund is used for the purpose of paying postage, freight, temporary labor, and other emergency expenses, including refund of deposits made to secure payment of accounts. The 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 the cash received by the Water and Sewage Department, is deposited in one of four bank accounts maintained by the City of Salina. Segregations of cash into separate funds or accounts as provided for by City of Salina Ordinance No. 6546, author- izing the issuance of water and sewage system revenue bonds, is accomplished by the issuance of warrants payable to the various accounts provided for in the bond ordinance. These transfers provide a segregation of Water and Sewage Department cash for accounting purposes. All of the cash of the Water and Sewage Department, however, remains commingled with the cash of the other city funds in the four bank accounts maintained by the City of Salina. A comparison of the cash shown by the records of the Water and Sewage Depart- ment with the cash shown by the City Clerk's records for the Water and Sewage Department is shown below. Cash shown by Water and Sewage Department records Current Assets Water and Sewage Treasurer Water and Sewage Treasurer Operating Account Combined Water and Sewage System Extension and Bond Retirement Account Other Assets Combined Water and Sewage System Construction Funds Funded Reserves Bond and Interest $105,497.99 Bond Reserve 96,000.00 Depreciation and Emergency 67,500.00 $38,290.28 58,162.39 85,000.00 $181,452.67 $195,614.15 268,997.99 464,612.14 Cash shown by City Clerk's records - Statement of Receipts, Expenditures and Balances of Cash and Comparison with Year 1962 Budget - Schedule "14" $646,064.81 Accounts Receivable - Consumers, $49,556.56, represents the amount due at December 31, 1962, from the customers of the Water and Sewage Department and the Refuse Department. The Water and Sewage Department handles the billings and collections for the Refuse Department. The auditors added the consumers' individual account balances at December 31, 1962, and reconciled the total of these balances with the control account. None of the accounts receivable were verified by correspondence with the consumers. The inventories of operating stores and meter parts were taken by employees 93 of the Water and Sewage Department. The auditors readded the inventories and test - checked the inventory extensions. A detail of the prepaid insurance of the Water and Sewage Department at December 31, 1962, is presented under Schedule 3. OTHER ASSETS 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 1962, $1,301,186.57 was expended from this fund for water and sewage plant improvements. Interest received during the year 1962 in the amount of $44,437.50 on short -term investments of the fund was added to the fund balance as provided by Section 14 of Ordinance No. 6546. 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 Schedule "4 ". The investments, consisting of U.S. Treasury Bills and Notes, are carried on the records of the Water and Sewage Department at cost. The custody receipts issued by the Commerce Trust Company were examined, and were also confirmed by correspondence. SURPLUS A detail of the changes in the surplus account during the year 1962 is pre- sented under Exhibit "A ". The beginning balances of the reserve accounts created under the provisions of Ordinance No. 6546, together with the year 1962 additions to the reserves and the expenditures from the reserves, the ending balances of the reserves, and a comparison of the actual balances with the required balances is shown under Schedule "4 ". All of the reserve balances at December 31, 1962, were in excess of the balances required by Ordinance No. 6546. FIXED LIABILITIES The balance of Combined Water and Sewage System Revenue Bonds outstanding at December 31, 1962, was $3,497,000.00. Principal payments of $103,000.00 and interest payments of $145,944.65 were made on these revenue bonds in the year 1962. CURRENT LIABILITIES Accounts payable at December 31, 1962, represents the amounts owed to suppliers and vendors by the Water and Sewage Department at December 31, 1962. The accounts payable were verified by an examination of the unpaid claim vouchers of the Water and Sewage Department at December 31, 1962. The Water and Sewage Department acts as billing and collection agent for the Refuse Department. The amount due to the Refuse Department at December 31, 1962, 94 represents the excess of the December, 1962, billings to Refuse Department customers over the amount of December, 1962, billings remitted by the Water and Sewage Depart- , ment to the Refuse Department. The auditors added the individual meter deposit cards and made a journal entry to bring the control account into agreement with the detail of meter deposits. At- tention 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 Section 12- 822.(G.S. 1961 Supplement) INCOME STATEMENT The Income Statement, Exhibit "B ", presents the results of operations of the Water and Sewage Department for the year 1962. The detail of the operating expenses of the Water and Sewage Department for the year 1962 is shown in Schedule "l ". As previously explained under the comments on the plant and property accounts, the Water and Sewage Department has not recorded depreciation on its properties since the water and sewage systems were combined. The auditors recommend that a determination of the values of the plant and property assets be made for the pur- pose of determining the annual depreciation to be recorded on the records of the Water and Sewage Department. The Water and Sewage Department paid $10,000.00 to the City of Salina during the year 1962 in lieu of franchise fee. JOURNAL ENTRIES Journal entries made by the auditors are presented under Schedule "5 ". These entries were placed on the books during the course of the audit. MISCELLANEOUS The customers of the Water and Sewage Department numbered 13,430 at the be- ginning of the year 1962 and 13,387 at the end of the year. CITY OF SALINA, KANSAS WATER AND SEWAGE DEPARTMENT BALANCE SHEET December 31, 1962 ASSETS Plant And Property (Schedule 2) Furniture and Fixtures Plants, Mains, Equipment, etc. Total Plant And Property Current Assets Cash on Hand and in Bank Cash on Hand $ 1,500.00 Cash in Banks Water and Sewage Treasurer $ 38,290.28 Water and Sewage Treasurer Operating Account 58,162.39 Combined Water and Sewage System Extension and Bond Retirement Account 85,000.00 1811452.67 Accounts Receivable - Consumers Inventories Operating Stores $ 72,318.80 Meter Parts 15,197.87 Prepaid Insurance Total Current Assets Other Assets $ 48,490.23 7,024,728.87 182,952.67 49,556.56 87,516.67 1,030.60 Combined Water and Sewage System Construction Funds Investments (At cost) $839,899.22 Cash in Bank 195,614.15 $1,035,513.37 Cash in Banks (Funded Reserves) Bond and Interest $105,497.99 Bond Reserve 96,000.00 Depreciation and Emergency 67,500.00 268,997.99 $7,073,219.10 321,056.50 Total Other Assets 1,304,511.36 Surplus Appropriated Bond and Interest Reserve Bond Reserve Depreciation and Emergency Reserves Unappropriated Balance - January 1, 1962 Add - Net income - January 1 to December 31, 1962 95 Exhibit "A" $ 105,497.99 96,000.00 67,500.00 $ 268,997.99 $4,575,523.07 415,233.89 $4,990,756.96 Deduct - Net Amount Transferred to Reserves - January 1 to December 31, 1962 1273755.35 4,863,001.61 Total Surplus Fixed Liabilities Combined Water and Sewage System Revenue Bonds, Series of 1961 Current Liabilities Accounts Payable Due to Refuse Department Consumers' Deposits Meter Deposits Refund Deposits Total Current Liabilities $ 25,504.52 1,099.84 $ 41,878.00 1,305.00 43,183.00 $5,131,999.601 3,497,000.001 69,787.36 11' Total Assets $8,698,786.96 Total Liabilities $8,698,786.96 1 '', CITY OF SALINA, KANSAS WATER AND SEWAGE DEPARTMENT INCOME STATEMENT January 1 to December 31, 1962 Revenue Water Revenue Sewage Revenue Tapping Services Miscellaneous Income Total Revenues Operating Expenses (Schedule 1) Net Income From Operations Other Income Interest From Investments Net Income $555,359.12 333,160.31 38,744.04 4,369.06 96 Exhibit "B" $931, 63 2. 53 563.380.45 $368,252.08 46,981.81 $415,233.89 CITY OF SALINA, KANSAS WATER AND SEWAGE DEPARTMENT OPERATING EXPENSES Comparison of Year 1962 and Year 1961 Operating Expenses Water Supply Expenses Well and Pump Repairs Electric Power Electrical Equipment Repairs Well House Pump Signals River Intake Pump Power Sub- total -Water Supply Expenses Pumping Station Expenses Power Pumping Station Labor Fuel Station Operating Supplies Pumping Station, Lines and Equipment Repairs Electrical Equipment Repairs Sub -total - Pumping Station Expenses Softening and Treatment Expenses Labor Electric Service Gas Service Building Operating Supplies Chemicals Electrical Equipment Repairs Building Repairs Sub -total - Softening and Treatment Expenses Distribution Expenses Foreman Labor Meter Department Labor Main Repairs Truck Expense Meter Department Supplies Repair Services 97 Schedule "1" Year Year Increase or 1962 1961 (Decrease) $ 2.27 $ 41.16 $( 38.89) 4,464.32 2,526.86 1,937.46 90.20 212.63 ( 122.43) 810.00 742.50 67.50 10,569.51 7,362.20 3,207.31 $ 15,936.30 $ 10,885.35 $ 5,050.95 $ 4,784.00 $ 8,352.00 $( 3,568.00) 16,353.00 15,840.00 513.00 373.53 374.46 ( .93) 208.84 38.46 170.38 1,422.90 665.07 757.83 382.55 1,325.37 ( 942.82) $ 23,524.82 $ 26,595.36 $( 3,070.54) $ 39,990.15 $ 36,154.20 $ 3,835.95 2,844.00 2,116.00 728.00 9,019.11 7,150.95 1,868.16 768.29 841.37 ( 73.08) 80,164.57 73,850.79 6,313.78 2,163.78 3,183.23 ( 1,019.45) 112.80 299.69 ( 186.89) $135,062.70 $123,596.23 $ 11,466.47 $ 3,416.55 $ 3,795.00 $( 378.45) 5,224.65 3,453.65 1,771.00 4,800.00 4,800.00 - 3,437.30 2,425.25 1,012.05 1,896.32 957.10 939.22 26,495.00 20,138.41 6,356.59 Sub -total - Distribution Expenses $ 45,269.82 $ 35,569.41 $ 9,700.41 98 Schedule "1" (Cont'd.) Sewage Treatment Expenses Plant Salaries Year Year Increase or Sewage Line Cleaning Salaries 1962 1961 (Decrease) General Expenses 12,219.19 5,718.21 6,500.98 Superintendent and Engineer Salaries $ 11,480.00 $ 8,250000 $ 3,230.00 Office Salaries 37,959.30 30,471.85 7,487.45 Meter Readers Salaries 16,689.50 14,922.05 1,767.45 Travel 2,884.94 1,785.00 1,099.94 Office Supplies and Expense 17,208.82 12,902.66 4,306.16 Social Security 6,287.36 4,743.69 1,543.67 Insurance 4,536.00 2,400.00 2,136.00 Printing and Postage 8,826,66 79200000 1,62666 Sales Tax 634.72 21652 418x20 Interest 145,944.65 37,108 51 108,836.14 City Franchise Tax 10,000.00 10,000.00 - Accounts Charged Off - 1,534.27 ( 1,534.27) Long and Short Cash 115.37 116.22 ( .85) Employees Retirement 7,651.60 - 7,651.60 Sub -total - General Expenses $270,218.92 $131,650.77 $138,568015 Sewage Treatment Expenses Plant Salaries $ 37,347.95 $ 18,120.00 $ 19,227095 Sewage Line Cleaning Salaries 11,097007 6,44649 4,650058 Electric Service 12,219.19 5,718.21 6,500.98 Gas Service 529020 366050 162.70 Plant Operating Supplies 1,602.60 2,281.26 ( 678.66) Chemicals 3,431051 66.73 3,365.78 Equipment Repairs 4,270.51 29085.97 2,184.54 Building Repairs 247,91 20123 4668 Drying Beds Expense 382.00 315.00 67000 Service Line Repairs and Replacement 2,239.95 911J8 1,32877 Sub -total - Sewage Treatment Expenses $ 73,367.89 $ 36,512.57 $ 36,855,32 Total Operating Expenses $563,380.45 $364.809.69 $198.570076 CITY OF SALINA, KANSAS WATER AND SEWAGE DEPARTMENT PLANT AND PROPERTY ACCOUNTS Comparison of Costs at December 31, 1962 and December 31, 1961 Furniture and Fixtures Plants. Mains., EauiDment. etc. Distribution Structures and Manholes Cast Iron Mains Hydrants Valves and Valve Boxes Stand Pipe Real, Estate Meter Boxes and Accessories Sunset Stand Pipe Sub -total - Distribution Water Supnl December 31, 1962 99 Schedule "2" December 31, Increase or 1961 (Decrease) $ 480490.23 $ 47,087,18 $ 1,403.05 $ 55,168.02 1,782,801.65 160,967.89 213,262.12 60,914.36 293,535.61 94,508.31 $ 55,168.02 1,762,070.94 155,691.49 213,262.12 60,914.36 265,281.46 94,508.31 $ 20,730.71 5,276,40 28,254.15 $2,661,157.96 $2,606,89670 $ 54,261.26 Real Estate $ 5,347.50 $ 6,097.50 $( 750.00) Pump Houses and Derricks 22,000.47 24,397.56 ( 2,397.09) Wells 203,576.90 203,57 .90 r Well Pumps 35,163.27 35,163.27 Flow Lines 47,824.04 47,824.04 - Sub -total - Water Supply $ 313,912.18 $ 317,05927 $ ( 3,147.09) Pumping Stations Real Estate Real Estate Improvements Pump Houses and Stock Land - Underground Reservoir Cottage Reservoir Electrical :Meters, P,�mps Vent-are Meters Underground Reservoir Pipes and Piping Water Softener Plant. River Intake Pump Water Supply Exploration Gypsum Hill Water Tower High Surface Pump Scab -total - Pumping Stations $ 16,532.86 3,580.40 18,750.84 21,626.19 28,545.49 30,572.28 6,185.44 183,638.82 15,186.88 1,102,056.58 169,099.27 16,190.07 99,526,69 31,889.11 $1,743,380,92 $ 16,532:86 $ 3,.580.40 18,750.84 21,626 19 3,92.7..91 28,545.49 30,572.28 6,185,44 183,638 82 15,186.88 1,102,056.58 169,099.27 16 ,190 07 99,52669 31,889.11 ( 3,927 91) $1,747,30883 $( 3,92791) General Equipment Garage and Storage Buildings Trucks and Compressors Chlorinator Laboratory Equipment Water Office Improvements Sub -total - General Equipment December 319 1962 1QQ Schedule "2" (Cont'd.) December 31, 1961 Increase or (Decrease) $ 13,072.04 $ 13,072.04 $ - 43,998.46 21,022.28 223976.18 6,686.40 6,686,40 - 3,625.80 3,625.80 - 6,800.29 6,800.29 - $ 74,182.99 $ 51,206.81 $ 22,976,18 Sewage Plant Sewage Plant and Equipment $ 600,000.00 $ 600,000.00 $ - Sewage Lines 300,000,00 300,000.00 - Sub -total - Sewage Plant $ 900,000.00 $ 900,000,00 $ - Expenditures From Water and Sewage Revenue Bond Proceeds Sewage Plant 'Improvements $ 641,645.85 $ - $ 641,645.85 ' Sewage Trunk Lines 452,953,15 - 452,953.15 Key Acres Water Tower 75,884.94 - 75,884.94 Miscellaneous 161,610.88 30,908.25 130,702.63 Sub -total - Expenditures From Water and Sewage Revenue Bond Proceeds$1,332,094,82 $ 30,908.25 $1,3019186,57 Total - Plants, Mains, Equipment, etc. $7,024,728.87 $5,653,379.86 $1,371,349.01 Total Plant and Property $7,073,219.10 $5,700,467.04 $1,372,752,06 i CITY OF SALINA, KANSAS WATER AND SEWAGE DEPARTMENT PREPAID INSURANCE December 31, 1962 Name of Insurer Property Insured Water Towers $ 10,000.00 United States Fidelity and Guaranty Co. Steel Water Tower - 1 -60 Calkins Addition United States Fire Insurance Co. Steel Water Tower - 16.71 $ Calkins Addition Firemen's Insurance Co. Steel Water Tower - Hail Calkins Addition Firemen's Fund Insurance Co. Steel Water Tower - 1 -60 Calkins Addition American Equitable Assurance Co. Steel Water Tower - 16.71 Calkins Addition American Equitable Assurance Co. Concrete Water Tower Newark Insurance Co. Concrete Water Tower Twin City Fire Insurance Co. Concrete Water Tower Merchants and Manufacturers Insurance Co. Steel Water Tower - 1 -63 Sunset Park National Fire Insurance Co. Steel Water Tower - Windstorm Sunset Park Firemen's Insurance Co. Steel Water Tower - 90 Sunset Park Jefferson Insurance Co. Steel Water Tower - 1 -63 Sunset Park The Western Fire Insurance Co. Steel Water Tower - Windstorm Sunset Park Standard Accident Insurance Co. Steel Water Tower - 90 Sunset Park Pumping Station and Contents 6- Westchester Fire Insurance Co. Pumping Station at 16.71 210 E. South American Equitable Assurance Co. Pumping Station at 210 E. South 101 Schedule 9" Deduct Premiums Prepaid Amount of Co- Insurance Policy Policy Earned to Insurance Type of Coverage Coverage Percentage Dated Expires Premium 12 -31 -62 12 -31 -62 Windstorm and Hail $ 10,000.00 90 6- 1 -60 6- 1 -63 $ 19.40 $ 16.71 $ 2.69 Windstorm and Hail 10,000.00 90 6- 1 -60 6- 1 -63 19.40 16.71 2.69 Windstorm and Hail 10,000.00 90 6- 1 -60 6- 1 -63 19.50 16.79 2.71 Windstorm and Hail 10,000.00 90 6- 1 -60 6- 1 -63 21.10 18.17 2.93 Windstorm and Hail 10,000.00 90 6- 1 -60 6- 1 -63 19.40 16.71 2.69 Windstorm and Hail 7,500.00 90 5- 6 -60 5- 6 -63 14.55 12.88 1.67 Windstorm and Hail 10,000.00 90 6 -26 -60 6 -26 -63 19.40 16.26 3.14 Windstorm and Hail 10,000.00 90 6 -26 -60 6 -26 -63 19.40 16.26 3.14 Windstorm and Hail 10,000.00 90 3 -26 -60 3 -27 -63 19.40 17.88 1.52 Windstorm and Hail 10,000.00 90 3 -26 -60 3 -26 -63 19.40 17.89 1.51 Windstorm and Hail 10,000.00 90 3- 9 -60 3- 9 -63 19.44 18.23 1.21 Windstorm and Hail 15,000.00 90 3- 9 -60 3- 9 -63 29.10 27.29 1.81 Windstorm and Hail 10,000.00 90 3- 9 -60 3- 9 -63 19.40 18.20 1.20 Windstorm and Hail 10,000.00 90 3- 9 -60 3- 9 -63 19.40 18.20 1.20 Fire and Lightning and Extended Coverage 9,500.00 90 6- 5 761 6- 5 -66 27.15 8.54 18.61 Fire and Lightning and Extended Coverage 3,500.00 90 6- 5 -61 6- 5 -66 10.29 3.24 7.05 Name of Insurer Pumping Station and Contents (Cont'd.) The Continental Insurance Co. The Continental Insurance Co. American Equitable Assurance Co. Well House Buildings and Contents Property Insured Pumping Station at 210 E. South Pumping Station at 210 E. South Pumping Station at 210 E. South American Equitable Assurance Co. Buildings and Contents The Continental Insurance Co. Buildings and Contents Workmen's Compensation and Employees Liability Policy United. States Fidelity and Guaranty Co. Waterworks and Sewage Employee Schedule Liability Policy United States Fidelity and Guaranty Co. Waterworks and Sewage Employees Water Softening Plant St. Paul Fire and Marine Insurance Co. Water Softening Plant The Western Assurance Co. Water Softening Plant Firemen's Fund Insurance Co. Water Softening Plant The Northern Assurance Co. Water Softening Plant Springfield Fire and Marine Insurance Co. Water Softening Plant Workmen's Compensation Limit- Employees Liability 25,000.00 Bodily Injury Liability - Bodily 50,000.00) Injury 100,000.00) Property 5,000.00) Damage 25,000.00) Fire and Lightning and Extended Coverage 152,000.00 Fire and Lightning and Extended Coverage 152,000.00 Fire and Lightning and Extended Coverage 152,000.00 Fire and Lightning and Extended Coverage 152,000.00 Fire and Lightning and Extended Coverage 152,000.00 2 -28 -62 2- 28-63 1,198.99 1,005.18 193.81 2 -28 -62 2 -28 -63 401.16 336.31 64.85 90 1 -11 -61 1 -11 -66 (1) 83.45 80.94 2.51 90 102 1 -11 -66 (1) 88.16 85.50 2.66 90 Schedule "3" (Cont'd.) 1 -11 -66 (1) 88.16 85.50 2.66 90 1 -11 -61 Deduct (1) 83.36 80.85 2.51 90 1 -11 -61 1 -11 -66 (1) Premiums Prepaid 2.66 Amount of Co- Insurance Policy Policy Earned to Insurance Type of Coverage Coverage Percentage Dated Expires Premium 12 -31 -62 12 -31 -62 Fire and Lightning and Extended Coverage $ 7,500.00 90 6- 5 -61 6- 5 -66 $ 22.05 $ 6.94 $ 15.11 Fire and Lightning and Extended Coverage 5,500.00 90 6- 5 -61 6- 5 -66 14.74 4.64 10.10 Fire and Lightning and Extended Coverage 11,000.00 90 6- 5 -61 6- 5 -66 29.48 9.27 20.21 Fire and Lightning and Extended Coverage 9,000.00 - 6- 5 -61 6- 5 -66 158.40 49.82 108.58 Fire and Lightning and Extended Coverage 3,600.00 - 6- 5 -61 6- 5 -66 64.26 20.21 44.05 Workmen's Compensation Limit- Employees Liability 25,000.00 Bodily Injury Liability - Bodily 50,000.00) Injury 100,000.00) Property 5,000.00) Damage 25,000.00) Fire and Lightning and Extended Coverage 152,000.00 Fire and Lightning and Extended Coverage 152,000.00 Fire and Lightning and Extended Coverage 152,000.00 Fire and Lightning and Extended Coverage 152,000.00 Fire and Lightning and Extended Coverage 152,000.00 2 -28 -62 2- 28-63 1,198.99 1,005.18 193.81 2 -28 -62 2 -28 -63 401.16 336.31 64.85 90 1 -11 -61 1 -11 -66 (1) 83.45 80.94 2.51 90 1 -11 -61 1 -11 -66 (1) 88.16 85.50 2.66 90 1 -11 -61 1 -11 -66 (1) 88.16 85.50 2.66 90 1 -11 -61 1 -11 -66 (1) 83.36 80.85 2.51 90 1 -11 -61 1 -11 -66 (1) 88.16 85.50 2.66 Name of Insurer Buildings and Contents - Sewage Plant Firemen's Insurance Co. Buildings and Contents - Pumping Stations Bankers and Shippers Insurance Co. Water and Sewage Department Vehicles and Equipment The Ohio Casualty Insurance Co. Fidelity Bonds United States Fidelity and Guaranty Co. United States Fidelity and Guaranty Co. Money and Securities Globe Indemnity Company 103 Schedule "3" (Cont'd.) Deduct Premiums Prepaid Amount of Co- Insurance Policy Policy Earned to Insurance Property Insured Type of Coverage Coverage Percentage Dated Expires Premium 12 -31 -62 12 -31 -62 Sewage Plant Fire and Lightning and Extended Coverage $225,000.00 90 7 -16 -60 7 -16 -65 $(1)220.73 $ 101.60 $ 119.13 Pumping Station Fire and Lightning and Extended Coverage 3,500.00 80 3 -15 -60 3 -15 -63 10.00 9.32 .68 Bodily Injury Money and Securities Inside Premises (2) 21,800.00 Outside Premises (2) 14,800.00 Totals (1) Premiums shown are annual premiums (2) Includes coverage on all city offices. Amounts of coverage shown above represents coverage for all city offices. 1 -15 -62 1 -15 -63 290.04 278.12 11.92 6- 1 -62 6- 1 -63 90.00 52.52 37.48 - 6- 1 -62 6- 1 -63 125.80 73.41 52.39 6- 6 -62 6- 6 -65 350.00 66.48 283.52 $ 3,722.67 $ 2,692.07 $ 1,030.60 Each Person 25,000.00 Each Accident 50,000.00 Property Damage Each Accident 5,000.00) 1956 Ford Pickup Fire, Lightning and Transportation 500.00) 1956 Ford Pickup Theft, Windstorm, Hail, 500,00) 1956 Ford Pickup Earthquake or Explosion 500.00) 1958 Ford Pickup and Combined Additional Coverage 800.00) 1955 Chevrolet Flat Bed W /Winch 1,600.00) 1952 Joy Portable Air Compressor 900.00) 1948 Dodge Pickup 200.00) 1954 Chevrolet Pickup 600.00) 1959 Chevrolet Pickup 1,800.00) City Treasurer 50,000.00 Water Department Blanket Bond 5,000.00 Money and Securities Inside Premises (2) 21,800.00 Outside Premises (2) 14,800.00 Totals (1) Premiums shown are annual premiums (2) Includes coverage on all city offices. Amounts of coverage shown above represents coverage for all city offices. 1 -15 -62 1 -15 -63 290.04 278.12 11.92 6- 1 -62 6- 1 -63 90.00 52.52 37.48 - 6- 1 -62 6- 1 -63 125.80 73.41 52.39 6- 6 -62 6- 6 -65 350.00 66.48 283.52 $ 3,722.67 $ 2,692.07 $ 1,030.60 CITY OF SALINA, KANSAS WATER AND SEWAGE DEPARTMENT COMPARISON OF RESERVE BALANCES WITH ORDINANCE PROVISIONS December 31, 1962 Balance - January 1, 1962 Add - Transfers to Reserves - Year 1962 Deduct - Payment of Bond Principal and Interest - Year 1962 Balance - December 31, 1962 Reserve Requirements - December 31, 1962 Bond and Interest Reserve Bond Principal - Five - twelfths of Principal Due on August 1, 1963 - 5/12 of $105,000.00 Bond Interest - Five - sixths of Interest Due on February 1, 1963 - 5/6 of $64,635.00 Bond Reserve Fifteen Months at $6,000.00 Per Month Commencing October 1, 1961 Depreciation and Emergency Reserve Fifteen Months at $2,500.00 Per Month Commencing October 1, 1961 Reserve Requirements - December 31, 1962 Actual Reserve Balances - December 31, 1962 Excess of Actual Reserve Balances Over Reserve Requirements "104 Schedule "4" Bond and Depreciation Interest Bond and Emergency Reserve Reserve Reserve Total $ 107,242.64 $ 24,000.00 $ 10,000.00 $ 141,242.64 247,200.00 72,000.00 57,500.00 376,700.00 _ $ 354,442.64 $ 96,000.00 $ 67,500.00 $ 517,942.64 248,944.65 - - 248,944.65 $ 105,497.99 1--9-6-.,-0-00.00 $ 67,500.00 $ 268,997.99 $ 43,750.00 $ $ $ 43,750.00 53,862.50 53,862.50 90,000.00 90,000.00 37,500.00 371500.00 $ 97,612.50 $ 90,000.00 $ 37,500.00 $ 225,112.50 105,497.99 96,000.00 67,500.00 268,997.99 $ 7,885.49 $ 6,000.00 $ 30,000.00 $ 43,885.49 CITY OF SALINA, KANSAS WATER AND SEWAGE DEPARTMENT Tf%T Tn TT A T L1 XTTTT = V December Ji, 196Z Furniture and Fixtures Prepaid Insurance Car Mileage Office Supplies Furniture and Fixtures Meter Department Supplies Office Supplies Plant Operating Supplies To reclassify the following vouchers issued by the Water and Sewage Department during the year 1962: Date Voucher Issued No. 2- 8 -62 2799 2 -20 -62 3040 4 -13 -62 4176 4 -30 -62 4594 6 -29 -62 5886 7 -24 -62 6503 11 -14 -62 8821 Issued To Central Typewriter Co. Central Typewriter Co. Harry Hoffman Central Typewriter Co. Johnson's Franklin A. Adams Consolidated Typewriter Repair Mylar Ribbons Car Mileage Two Posture Chairs Air Conditioner Insurance Premium Two Cosco Chairs Investments Interest from Investments To record interest earned during the year 1962 on U.S. Treasury Bills purchased and sold during the year 1962, and to reduce interest from investments by the amount of the accrued interest paid upon the purchase of 3 1/4% U.S. Treasury Notes, Prepaid Insurance Insurance To adjust the Prepaid Insurance account to the actual amount of the prepayment at December 31,, 1962. Water and Sewage Revenue Bond Series 1961 Bond and Interest To transfer interest collected on United States Treasury Notes during the year 1962 from the Bond and Interest account to the Water and Sewage Revenue Bond Series 1961 account. Meter Deposits Miscellaneous Income To adjust the liability for meter deposits to agree with the tape of the individual meter deposits at December 31, 1962. 105 Schedule "5" Account Correct Number Account Originally Number Debited 430 1150 430 1150 425 430 1150 430 1150 630 1190 430 1150 320 I s A 106 Schedule "5" (Cont'd.) Dr. Cr $ 1,626.66 $ 1,050.00 $ 8,400.00 $ 193.97 $ 73.80 1,452.40 164,00 234.25 13.00 2,544.31 $ 2,840.10 $ 1,626.66 $ 1,050.00 $ 8,400.00 $ 193.97 $ 15.00 1,626.66 2,840.10 $ 2,840.10 Account Number Printing and Postage 445 Deferred Charges 1185 To transfer the balance of the Deferred Charges account at December 31, 1962, to the Printing and Postage account. Reserve for Auditing 1225 Office Supplies 430 To eliminate as at December 31, 1962, the excess provision for auditing services. Reserve for Bond Principal 1255 Net Worth 1310 To reduce the Reserve for Bond Principal account with the excess of the amount of Combined Water and Sewage Revenue Bonds paid on August 1, 1962, over the amount debited to Reserve for Bond Principal. Water and Sewage Treasurer Operating Account 1171 Water and Sewage Revenue Bond Series, 1961 1176 To correct error in paying the following claim vouchers from the Water and Sewage Treasurer Operating Account. Voucher Date Number To Amount 2-12_62 2662 Salina Journal $117.72 7 -1262 6085 L. 0. Bengston 76.25 Total 193.97 Meter Department Supplies 320 Office Supplies 430 Insurance 440 Plant Operating Supplies 630 Miscellaneous Income 920 Interest from Investments 970 Car Mileage 425 Printing and Postage 445 Profit and Loss 1320 To close out the income and expense accounts reopened by the above journal entries, and to credit the Profit and Loss account with the increase in the net income. Profit and Loss 1320 Net Worth 1310 To transfer the increase in net income resulting from the above journal entries from the Profit and Loss account to the Net Worth account. 106 Schedule "5" (Cont'd.) Dr. Cr $ 1,626.66 $ 1,050.00 $ 8,400.00 $ 193.97 $ 73.80 1,452.40 164,00 234.25 13.00 2,544.31 $ 2,840.10 $ 1,626.66 $ 1,050.00 $ 8,400.00 $ 193.97 $ 15.00 1,626.66 2,840.10 $ 2,840.10