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of the year in order that all reoeipts and dilsburse:m.ents applioable to the year
1938 might be entered. The deposits shown under dates ef January 5 and January
12, 1939, en 'this reoonoiliAtion and oonfirmed by depositorie.. oona1.t of 0.0.1-
leotions applicable 1;0 the year 1938. The bank reconoilement a180 1nolude. war-
nnta in the amount of $46,047.10. which were drawn 1n favor of the state 'treu-
urer in December, 1938, pursuant to $.I). appropriation ordinanoe enaoted by the
governing body tor the payment of bonds and interest ooupons maturing on Januarr
1, 1939. These warrants were releued and oleared through the banks during the
month of December, 1938, but were net entered on the oity's records until Janu-
ary, 1939, tor the rea.sen that they were considered as expend! ture. appl10able to
the year 1939. The warrant. were drmm and released prior to January 1st 1n
erder to __ t\mdB available in the fisoal ag9noy on the due date of' bonds and
ooupona. The bank Noonoilement also inoludes oelleo'tions in the amount ot
.146,050.62 applicable to the year 1939 whioh were deposited by the oity treas-
urer during the month of Deoember, 1938.
INVES'MNTS IN THE CUSTODY OF THE; CITY 'I'REAS URER, Ex.h1bi t "C"., Under this ex-
hib! 't there i8 shown .. complete description of the investments in the custody
of the 01. ty treasurer. Ihese investments are owned by the Trust and Agenoy Funds.
This aohedule also shows a reconoiliation betw.en the balance of invea'bDen'ts at
the beginning of the year and the ba1anoe ot inves'bnents at the end of the year
under audi't. Certain of the investal.enta ot the Firemen'a ReUer Fund are repre-
sented by oer1sit1catee of deposit i..ued by looal banks. '!he ot.atutea pertaining
to the 1nve8 'taent of Firemen' ($ Reliet Funds provide that such money shall be in-
ve.ted 1n the bonds of the United states, the State of Kansas, or in bonds of
munioipalities of 'the S'tate of Kanaa.. There is no provision in the sta.tuwa
for the investment of publio moneys in oertitioates of depoa1 t and such oertifi-
CAWS oan not, in our opinion, be oonsidered as ouh on deposit tor the rell80n
that publio moneys must be deposited aubjeot 'to the oheok or dra1't ot the 't1'eu-
urer.
Investments in the oustody ot the treasurer on January 4. 1939, were verified by
inspeotion and changes therein during the period from Jenuar;y 1, to January 4,
1939, were verified by the auditors. Interest ooupona on bonds were properly
aooounted tor, and inoome trom investments colleoted during the period....a traoecl
into the reoorda of ouh received. Interest earned in the amount of $l45.97 on
three oer'titioatea of deposit, whioh matured during the audit periOd, was added.
to the principal amount of new oer'tU'1.oat.e. of depo81 t whioh were aoquired.
COldPLI.ANCE WITH BUDGEt AND CASH BAS IS LA'iVS
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Under the proTillons of the budget law. (79-2926 to 2937, G. a., 1935) tho oity
i. required to prepare an annual budget, whioh af1:er being properl)" approved.
oonati'tute. an appropriation tor eaoh individual fund.It 18 unlawful to make paY"
met ou'b of 01" orea'" indebtedneaa agains t any fund in the ex..a. ot the amount
prorlded tor that 1\md by the budget.
Under the provisions of tho cash basis law (10-1101 +.0 1122, G. S., 1935).. it i.
unlawful to make payment out of or to area" any indebtedneu against a tund in
ex"... of moneys ao-tually on hand in the treasury to the oredit ef the fund.
In aooorc:Janoe with 'the above statutes, tund expenditures, therefore, are limited
tirst by the amount of the annual budget for the tuJad, and ..oond by the e:vail-
able oaah balanoe of the .fund.
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The oomments in the following paragraphs indicate the extent to whioh the oity
complied w1tl1 the oash buis and budget laws. In these oommen'tB the various de-
partments of the General Fund are oonsidered in toii8.1 as a single fund.
COMPARISON OF RBCEIPTS WITH BUDQET~ Exhibit Hp". Under this exhibit aotual re-
oeipts during the year 19S8. less the reoeipts of non-tax levying f'unaa. are com-
pa.red with reoeipts antioipated in the budget.
Actual reoeipta were in excess of reoeipts antioipated in the budget in all tundl.
This exc.s. 1s .ummariaed 0.8 follows.
Exces. of Ad Valorem Taxes Reoeived over Antioi-
pated Reoeipta of Ad Valorem Tax..
$28,3(11.22
Prooe.. of Sale of Tax Judgment Bonda
Exoe.. 01' Other Reoeipt& over Azrlounta Anticipated
.16,760.97
11.146.28 21.901.25
Total ~...
~~214.."
No oo11eoid.ons en del1t1.CJ.'U8rl.'b taxe8 were anticipated in the budget and the eight
pu'cent allowanoe tor ourrent taxes whioh would not be 0011eo.4 was exc...ive.
Th. exce.s of ad ..,.,lorem taxes reoe1Ted over the antiolpa'ted receipts of' Buoh
taxes 1. _ 'bheretore, explliL1ned a8 follows.
total
622,804.11
5-4452.&1
'2'..~7.1J
Delinquent Taxe. aeoei'ftd
Curr81\t Taxes Reoeived in hoe8s 01.' Estimate
COMPARISON OF EXPE.1TDITURES WI TH BUDGET AND STATEMENT OF UNElTCWBERED FUND BAL-
ANCES, Exhibit "E". Yeur attention 11 direoted to the column "Balance 01' 1938
Budget Unenoumbered." sbown under the abe". exh1bi t. whioh inti_tea that after
giv1ng effeot to disbursements applioliLble to the 1937 budget and to unliquicatled
11abl11tie. created during the ~. the expenditure. were in exoess of the bud-
,e'ti in th. General Fund, the Memorial Hall Fund, 'bh.e Ge_ral Improftlll8nt Fuud,
and the General Bond ud Interest Fund, and the o01llb1ned expendi turq of all tax
levying funds were $6,618.23 in uoe.. of th. total budget.
The expend! tures in exoe.. of the budget are explained "I follows c
The expendi tUNS of the Engineering Depart.m.ent "fleet the principal reason tor
General Fund eXpend! tures 1n exoess at the budget. In the. t department fe.. in.
the tult.nant of $2,111.58 were ro.eivod from. oon.truo-'bicn funds for engineering
.eJ"'Y1cee, and approx1m.ately the s... amount wu expended. .e1 ther the reoeipt
nor the expend! ture of- this amount was antioipated in the budgO't.
-
The budget of 1mo Memorial Hall Fund tor the y...r 19158 antioipated 'the payaent of
billa tor light and gaB e...noes. Mwever,bllls rendered tor theee serv1o.. w.re
paid. out of the Water, Light, Utat and Power Fuud in the amount of $1, '13.0.44.The
auditlors madAt an adjus1::Mnttn,nafen:-1ngthe total of such pe.)1Ient <t1,730.44)
from the Water, L1gh1;, Ii...:t a.n4 Power Fund to the lfeJaorlal Hall .Fund. 'J.'he amount
whioh 11&8 inoluded in the budge"b of the JIemorial Hall Fund for the payaent of 'tho
above utili 'by seM'ioe8. 'WIlS apparently expended tor the moat part for a publio
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address system IUld for basket ball equipment u shown undorSohodu.le 11, which
i'te. were no't an:tloipa'ted in 'the budge't.
In tho preceding oOnlml!ln'ta undor the heading "General Improvement Fund.. Schedule
13.." it was poin'ted out 'thnt approxim.ately $1..900.00 'WILe expended ou.'t of that
1'und as a result of the emergency oreated by 'the flood during 'the year 1938.Theae
emergency expenditures represent a subs'tantial por'tion of expendi'turea in excess
of the budget for 'the Oeneral Improvement Fund.
The General Bond and In'tereat Fund inolude. expenditure. in the amount ot
t17,706.44 in exoes. of the budget tor thAt tund. Thia exoe.. 18 prinoipelly the
resul't of h.a.ving paid to Saline County tL judgment 1n the amount of $16,760.97.
The provisions of the budget law do no't apply to expenditure. for casualties or
emergencies or where pl"oT1s1on bAa been made for payment by the iuue.nce of bonds.
Therefore. the $1..900.00 expendi'ture for flood work ou't of the (teneral Improve-
ment Fund and the $16,760.97 expend.i'ture out of the Bond and Interest Fund did.
oonstitute a violation of 'the budget law.
In 'the l..s't three columna of Em1bi t "Ett thore i. shown a determ1x~'tion of the un-
enoumbered cash belSUlOe of each tund. Your a'ttention is dn.wn 'to the fac't that the
to'tals of cuh d,bbursed.. plus l1ablli't1es oreated.. were in exce.s of 'the avail-
able oash balanoe in 'the Memorial Hall Fund and, in 'the General Improvement Fund.
By reference to 'the Statoment of Reoeipts, Diaburaemen'ts. and Balance. of Con-
.truction Funda. Sohedule 24. it will be noted that expenditures of the Sewer
Fund were also in exoess of the available balance.
TAXES
During tlw period UDder audi't the county 'treasurer m.a.1ntained 1\md e.oooun'ts with
the City of Salina for 'taxes levied in 1936 and 1937. and correotly distributed
1;0 'the various City of salina ad valorem tax levying funds oo11eotione on 'taxe.
levied b'lJ the city for those year.. The oounty treasurer %ll&1n'ta1ne a maohine
posted regi.ter of tax colleotlona.. in which individual 'tax reoeipts oovering
payments of taxe. on Salina property'. are po.tied. The city.. share of oolleo't-
ions on 1937 taxes wall compu'ted by the auditors and traced into the various City
of Saline. fUnd aoooun'ts Sl1I.inta1.ned by 'the county 'treasurer. It ..... round. tha't
the oity hAd been oredited with ita proper portion of Guoh 'taxe. and that the var-
ious oity funds had been oredited on the huh of the 'tu. levy for that year. The
aucU.tora ascertained al.o that colleotions of 1937 lnte.nglble end special aS8e8S-
ment taxe. had been proporly allocated to the city.
From the reoord. ms.in~ ned by the oounty treaaurer Gnd wi'thout a detailed Gum-
in&tion. 1't a.ppeared 'that the oounty had distributed to the city ita share ot
collections during 1938 on taxes ass.saed during the period tr= 1932 to 1936.
inClusive, and that these distributions were mad. to the 01 ty on 'the ba.si. of
the tax levie. tor the years in whioh the _11eoted taxes were levied.. The
coun'by treasurer. however. did not dist.ribute ooll.otiona of ad v&.lorem 'tax..
for the years 1932 to 1935, inclusive. to the various city fund &Ocounta. J.J.l
lUeh distributions were credited 'to a single "City of Sl.lina oeneral Account"
for ea.ch of these years. When these delinquen't tax.. were remi'tt.ed to the city.
'the remit'tanoes 'to the city 'treasurer were no't aooompanied by statementa show-
ing .eparately the amoun't of tanglble 'tax and intangible tax included in the re-
mittance, 'the varlous funds to whioh the tangible tax should be credited,nor the
year. in whioh the special ..ssessment 'taxes were anesaGd. In the absenoe of
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thie information, the 01 ty distributed both ourrent and delinquent ad valoJ"em
taxes reo-elved tt'om the oounty to the various oity funds on the baais ot the tax
levy for the year 1937. An adjusim.nt entry Wl\aprepared by the auditors, whioh
wae entered on 'the oity'. recorda as at December 31, 1938, to oorreot the allooa-
tion of' 'taxes to the various oity tunds.
In oonn.eot1on 11'1 th the revision 01' the aoooun'ting 8ystem, hereinbefore referred
to, the auditors have 1natruoted 01ty employ..s with r.t.reno. to the proper dis-
tribution to the various 01 ty funds ot 'taxes reoei wd through the county treas-
ur.r, and henoaforth the oity's recorda .hould ahowa distribution of' ad valoNJlt
taxes to the various 01 ty funds on the bas is of the tax levy for the y.ars in
whioh the oolleoted taxea _re levied.
During th. year 1938 ime ooun'ty remi tted to the 01 ty interest ooUect8d on delin-
quent taxes,whioh aoorued after the date of the salo of property for tax...The.o
di.tribu'tioms of interest inoluded interest oolleoted since Ootober l, 1935.
COMPARATIVE STATEMiNT OF TAX. LEVIES AND ASSESSED VALUATIONS SHOWING THE AMOUNT
OF 1938 TAXES DUE IN 1939, Exhibit "F", Under this exhibit 18 .hown the oityfa
tax levy in mille by funds tor the year. 1936, 1937. and 1938. and the a8s....d
nluation of tangible and intangibl. property ln Salina tor eaoh ot 'tho.e years.
The emount of taxes duo to the 01'ty during leSe.baaed on the tax l.vy and a.....-
ed valuation tor 1938, and upon the amount ot .peoia1 ......sment taxes oert11'ied
by the oity'to the oounty for oolleotton is allO .hown under this I..tement.
Tax. levies for the year. 1937 and 1938 were oh.oked to the . ta tutes , and it wa.
determined 'that the l.vie. for .aoh fund and the total levi.s were within the
l1mitatlon.a provided by law. It was noted that there was a slight 'ftria'tion be-
tween the 1938 tax lovy tor eaoh tund as shown in the 'tax levy ordinano. enaoted
by the gowrning bod;y and the tax levy us.d by the oounty olerk in extending the
tax rolls. The auditors were advised by the oity manager 'that this variation re-
sulted trom a reoomputation ot the tax levy m.ade in the oftioe ot the oounty olaic.
Thill recomputation was made to give ettect to a change made in the a......d 'ftl-
uation after the governing body had enaoted i te tax 18"" ordinanoe.
It will be noticed that 'the total tax levy tor 'bhe year 1938 18 approximately two
milla greater 'than the total le.,y for 'the year 1937. Your a t'tention is directed,
howe.,.r.to the taot that the 1938 levy tor general bonda and interoa't was approx-
imately 1lhree and one-halt mille greater than the 1937 levy tor t;hat fund. It tol-
lowa, theretore, that the 1988 tax levy tor other oity f'unds .. r.duced approx-
1mately on. and on.-half' mill. in 1938 a. oompared with the year 1937. The in-
or..ed levy tor general bonds and in'terest reaul.wd from a deoiaion of the gov-
erning body 1>> disoontinue the praotioe ot annual1yretW'lding approxiuately
''10,000.00 ot maturing bonds. Although this deoision required an 1norease in
tho amount of taxes levied in 1958, a lubstan tial saving in interest charges will
r..ult trom this ao't1on in .ucco.ding year..
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Speoial .......mentordinano.. enacted during the aud1't period were 'traced in'to
the speoial ....e.maent reoorda maintained by the 01'ty olerk. The olerk'. compu-
tation ot 1938 installments was te.t-ohooked. Th. total of 1938 apeoial .........
ments, as .hown by the clerk's reoord., "ft8 oompared with the total amoun't cen1-
tiod to the oounty .lark for oolleotion with 1958 taxe.. 11; was tound tha't the
UlOunt ..J"'t1tied tor the year 1'38 was oorr.o't and that there was inoluded an
it_ ot fe3.SO, whioh.... erroneously omit'tled tromthe oity olerk's oertifioation
ot .peoial .......ments to the county tor oollecrtion wi'th 1937 taDs.
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StJMMARY COMPJ.RISOIAND RECO'iCILIATION OF 1937 TAXES (DUE IN 1938) ASSESSED AND
COLLECTED. Exhibit "G". Under thi. exhibit the original tax roll appliol.ble to
the C1 ty of SaUna. as oertU'led by the county olerk to the State Tax Commission.
i. adju.ted for net deductions trom the tax roll. taxe. retunded by the oounty.
and tax.. remitted to the 01ty. tor the purpose of developing the amount of 1937
taxes aBaessed but not oolleoted by the 01'ty. The amount shawn a8 not oolleoted
by the 01 ty waa reconoiled di.reotly with the oounty treasurer. s recorda ot unool-
leo'ted 1937 t.axea ... at tho date of hiB last diatributn.on prior to Deoember 31.
1938. This statement .hon that 93.684 peroent of ad valorem 'ba.xes, 78.193 per-
cent ot special a.SNamont taxes, and 92.003 percen't of the entire 1937 tax roll
was colleoted by the county and reml't'ted to the oity.
STA'l'EMENT OF TAXES RECEIVED FROM COUNTY TREASURER - SHOWING YEAR OF ABSESSMEllr
AllD DISTRIBUTION TO FUNDS ON BASIS OF ASSESSMENT. Exhibit "H". Th1a stat8nont
ahowa the 'b)ta.l &nlO\mt ot taxes reoeived by the c1ty during the ~ar 1938 and 't18
years in whloh such tax.s were levied by the otty. The allocation to 01ty fundi
1. .hown on 'tho basia 01' the tax. levy for the years in whioh the colleoted taxes
were levied. Under Sohedule 27. there i8 shown the allocation of in'tangible and
tangible taxes to the varlou. depa.rtmenta of 'the General Fund.
The 1ndividua.l fund .ta.tements of reoeipts, disbursements. and balanoos of cash,
Schedule, 1 to 24, moluaive, show the total ad valorem taxes received by each
tax levying fund or tund department. This oxhibi t show. an analYllia by funds as
'to delinquent, ourron't. tangible. and intangible taxes reoel "Md.
Your attention ia direoted to tho 1 tam 01' $2.827.76 shown a. a oredi t to the Gen-
oral Bond and Intere.t Fund in the oolumn tor taxee levied in 1931 and prior years.
Reterenoe baa hereinbe1'ore been made to a judgment obtained by the oounty tor 1 ta
o'V91"p8.yment 'b) the oity on spooial a..eaam.ent. levied in 1931 and prior years.Up.
on the pa:yaent ot this judgment,tile oity beoame entitled 'to reoeive trom the CX)un-
ty any oolleatiOnl made by the oounty- on epeclal a,s.e8l!l8nt tax.. on whioh that
judgment was baaed. Suoh oolleotions inoluding interest thereon when reoeived by
the city ure o.redited to the General Bond and Interest Fund to partially oftset
the amount ot taxes whioh muat be ra1.od tor the General Bond and Interea't Ftmd
to retire 'tho judgment bonda and interest thereon whioh were i88ued to pay the
ooun ty the amount of its judgment.
CITY CLlRlttS REVOLVING FUND
ANALYSIS OF DEPOSITS AND CHECKS ISSUED, Exhibit "I". Under "Cuh in Custody of
City Treasurer.Exhibit"!".. 11 whlC1h has been oommented upon previously in this re-
port, it wuexplained 'that cash in the lUOOunt of $500.00, oarried on the books
... being in the custody of the oity treasurer. is on deposit in tho oity olerk.,
revolving fund bank aooount. The oity olerk haa exolusive oontrol over this
acoount whioh was uaed during the year tor two purpo8U as follow..
Collections _de by the cityolork durUlg the 00,"".8 of eaoh JOOnth are perlodi-
08.11)" clepo'1.iled in this aooount. At 'tho end ot _011 aonth the 01'ty olerk re-
mits the .ume oolleoted during 'the month to the 01 ty treasurer by I. oheok drawn
011 this aoooun't. OUt of total oaah in the amount ot $816,242.59 reoeived by the
oity treasuror during the audit period, $487..74.71 was oollected and oleared by
the 01ty olerk and direotor or finance through 'thie revolving fund. The oity
olerk dopes! ts h1a oo11eotiona on an a.verage of every two or threo days. The in-
dividual deposits during tho year 1988 d.14 not repnsent colleotions tor a.ny oer-
tain period. 1.8 oash in varying amounts was retained in the olol"k'. otrioo tor
ohange .
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The oity olerk a180 used this re~lving fund aooount for the payment ot olatmB
agalna't the 01 ty. He was 8ubsequently reimbursed tor theee payments by regular
oity oheOD issued under the authority of an appropriation of the governing body.
The above exhibit ahowa a olassification 01.' these expenditures whioh total
$9,666.95. Your attention is direoted to the taot that during the tirn seven
months ot the year 1936 oheoks in the amount of $9,439.14 were i88\1ed by the oi't:y
01erk in paymen't of olaims against the oi ty and that during the last five months
ot the year 1938 total oheoks in the amount of only $227.81 were drawn tor thia
purpose. The expenditures out of this fund during the last five months were al-
most entirely tor the puroha.e of postage Ilnd for the payment of freight and ex-
press billa.
There is no statutory provision for a revolv1ng fund suoh as the foregoing. 12-
1016, G. S., 1936, and Chapter S2, Seotion 5, LaWI!l of 1937, provide that 1 t 1s
the treasurer's duty to reoei've and keep all moneys belonging to the 01ty and to
payout the same only on warranta drawn by the direotor of finanoe and oounter-
signed by the 01 ty manager and not othel"'tdseJ that all DlOneys belonging to the
oity and reo.iwd by any otfioer or agent thereof shall be deposited with the
oi ty treasurer dailYJ that the oi ty 'treasurer shall make daily depoa1 ta of all
.uma of money whioh he reoei Tea fram all aouroe. of revenues to his credit as
treasurer of the oi ty.
Commente as to the verifioa'tion ot reoeipts and disbursements oleared through
this revolving fund are inoluded later in this report under the oomments on the
nrif!oation ot oash reoe1pta and disbursements ot the 01 ty olerk and 01 ty treas-
urer.
STATEME!IT OF RECEIPTS. DISBURBEi4:ENTS. AND BALANCES IN CUSTODY
OF TREASURER OF GYPSUM IUU. CEldETERY ASSOCIATION
-
The O'Im8r8hlp ot the Gyp8um Hill Cemetery 1. veswd in the Oity ot 3al1.."1&, and
ita affa1rs are ac1m.1ni8tered by a board of dinJotora appointed by the governing
body. The flJUU1Oialaoti"ri ties of the onIum Hill Cemetery Asaoola'tlon have al-
. _ya 'been carried on out of the. pro<Jeed8 of the lale of lots, burlal t.e., and
other .typea...ot laoOlMl eel no tax levies haw been made for the 8Upport ot the
....tery. Cash and investments aooUlll.ulatedby the Gypsum Hill eeme'bery Assocla-
t10n were, untl1 January 28, 1939, in the ouatody of the treasurer of that A.so-
ciation and were carried separately from other oity fund8. The auditors haw
beenadvbed that on January 28, 1939, the oon'trol of o-.etery fund moneys and
in"".1aents was transterred. to the governing body. The balanoes of oash and 1n-
Teataenft reterred 1:10 in. the following para~pha are balan.s 01' cemetery opel"-
a1rl.ng fund moneyeand should DOt be oonfuaed with balanou ot cash and 1nTeat-
men'be in the Gypsum Hill Cemetery Endowment Fu.nd. The EndoYDent Fund ba~anoe8
we.n in the oustod\Y of the 01 ty tr....urer ..a at Deoember S1, 19~6.
STATEMENT OF RECEIPTS, DISBURSEMENTS, AND BAL.ANCEB OF CASH AND DHmSNEN'lS, Ex-
hibit "J". Under the above exhibit i8 shown thct assooiation treasurer's balanoe
a. at January 2l, 1938, reoeipts ud disbursements for iohe period trom Janlal"y
21, 1938. to JanUAry 27, 1939, and hie ba1anee .. at January 27, 1939. The per-
iod oovered by 'this exhibit doe. not ooinoide with the audit period. The period
oovered moluM. .. year', business of tile al8oo1a.tlon tram. the date of ita f'1na.l
meeting tor the year 1937 to the date of' 1 tB final m.eet1ng tor the ,ear 1935.
The reoeipts of' th1a fund inolude interest on endowment fund investments in tbe
amount of $267.15, which represents the amount of interest reoeind trom. invest-
19.!
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menta owned by the Gypsum 'Hill Cemetery Endowmont F'und. The auditors were a.dvl.sed
that 'the inoome trom endowment f'und investments was uaed by the aemetery al8oe1..-
tioD. for the maintenanoe of oemetery lots owned by pur.one who have deposi 'bed
SUllS of money wi th the 01 ty to be held in 'truat in the Gypsum Hill Cemetery En-
dowment Fund. The 1'ongoing amount includes the proceeds of three semi-azmual
interest aoupons on investment banda due January 1, 1938, July 1, 1938, and Jan-
uary 1, le3S, :a.. aoorued interest in the amount of $61.60 advanoed by the
Endo'wm.ent Fund upon the purohase ot bonds during the year 1931.
'l'he disbura01Mln't8 of this fund inolude a salary 01.' $80.00 to the .eoretary 01.' the
assoolation. The city olerk and direotor of finanoe aoted aa seoretary 01' the
Gypsum Hill Cemetery Assooiation during the audit period. 12-1402, G. S., 1936,
provide. that any additional dutie. imposed on a oity offioial under the statAlte
does not en't1tle that otficial to any compensation in addition to that which he
already reoeives in his offioial oapact ty. The receipts and disbursemen'ts of
the oemetery fund indioate that funds in the amount of $480.00 ..ere borrowed
from and repaid to a looal bank during the aud1 t period. We know of no providon
in the statutes whioh would authorize the Cemewry A88ooiat1on to inour an inde-
btedness suoh 8.. the above.
It will be noted that 'the anooation treasurer's balanoe as at January 27, 1939,
oona18ted of cash in banks and investments. In our opinion there is no .tatutory
prov18ion tor the inve.tment of- operating fund moneys.
Cash and investmenta in the oustody of the trea.urer of the assooiation are pre'"
sented in detail under Schedule 28.
During the period under audit two revolving rund aooo1mta were maintained and
used by the .eore'tary of the usooiation. An explanation of the use made of these
aooounts is oontained in our audit report tor the year 1937. The tranefer of
oemetery- fund moneys to the custody of the oity treuurer on January 28, 1939,
will el1m1nate such revolTing funds in the tU'ture.
The seore'tary" reoorda ot reoeipt8 were examined and recorded oo11eot1ons were
tra..d into the tnasurer's aooount. Claims presented tor ~t are on olam
wuoher toJ':llllJ however, with in exoeptiona the claim vouchers 'WOre not signed by
the olaimant and the jurat ft8 mi88ing in almo.t ewry instanoe. All olaiml tor
labor were dped by tho oemetery .exton rather than by the employees to whom the
labor pa)'mcmtewre due. Ohecks issued by the tr..urer of the assooiation were
drawn in pe.yment of' ola1u aU'thorised for payment by the board of' direotor..
Thes. cheoks _re examined in de'tail by the auditors and 'test oMoted 1x> support-
ing olatm vouohers.
The balance 01.' oalh on deposit &8 at January 21, 1939, 08 oonfirmed by oorrea-
pondenoe with 'the. depository. 'l'he investments of the association are in The
Home. tea d Building and Loan Aasoo1a'tion, Salina, lan8u. The balances ot the
various investment &ooounts in that a.sociation "l"e verified by oorl'9,poJlldenoe
with that oOJllpa~.
e
The reoord. 01' the seoretary of' 'the ....ociation as at t},e beg1Jm1ng of' ~ per-
iod au.d1 ted showed a balanoe of $607.96 due the assooiation on oe..tery lots Bold
on the installment payment plath Title 1x> the oome'bery lote covered by the in-
stallment contraots had not been trauterred to the purchasers and during tho
year 1938 the ueooiation oanoelled the.e installment oontract..
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CLBRK OF THE CITY COURt
STATEM.B.n O:f RECEIPTS, DISBURSEMENTS, i~ND BAL.r..NCES OF CASH. Exhibit uK.. In the
"be... e:x:hibi t there i8 shown tho balanoe in the ou.tody of' the clerk of the c1 t,y
court a. at the beginning ot the audit period. receipta tu:ld disburllemGnt. during
the audit period as developed by the auditors trom the dooket record. of the
olerk of the oity oourt and from other source.. and the balanoe in the oustody
ot the clerk of the city oourt at the olose of the audit period. At the foot of
this exhibit there 1s e.1so shown a SUJrmal"i.ed statement of tee. on hand and cue
balance. as at December 31, 1938. Details 01' the olerk'lI available balauoe a. at
Deoember 31, 1938, are ahown under Schedule 29. lhis balanoe conaisted 01' oaah
on deposit, undAtpos1ted receipts and oer't1f1oawa of deposit. The olerk'. bank
balance, ... oontinnad by the depository, 1a reoonoiled under this schedule to
tho balanoe aa shown by hiareoorda. !he amount of undepol1'ted reoeipta as at
Deoember 31, 1938, .....s detcu'mined by the auditors. Upon being advised or the
amount 01' his liab:Hity the alerk of the oity oouJ"t, during the oour.. at the
audit, doposited the sum of $15.18 in his offioial bank aooount.
The oer'tifioate. of depoa1t held by the olerk of the oity oourt as at Deoember
31, 1938, ...re liquidated upon thoir matun ty datea in 1939 and the prooeeda in-
oluding the 1ntereat earned thereoll wre depoaited in the bank. The int:orest
reoei'ntd on other oertitioates of' deposit Whioh matured one year prior to the
maturity date. shown under th1s ISchedule _. retained personally by the olerk of
the oity oourt in aooorianoe with the praotioe whioh he had to 11 owed in prior
years.
Under Sohedule 30, there 18 shown a reoonoiliation of teea on hand and can bal-
anoe. to the t.tal balanoe in the oultody of the olerkot the oity oourt as at
Deocmber t51, 1936. The oV'erpay.nts and underpayments to varioua perBona ... in-
d10ated on this report haw Deen or 'Will be oorreoted during the year 1939.
There 1, also prea011teci under Schedule 30 a detail of fee. em band and balance.
01' oa.e ... at December 31, 1938, aa refleoted by the oivU and oriminal dookcrt
reoord.. Ntu::w of the.e 'balance. are in 01.\88. 'Wh1oh have not been aoti... for a
period ot ...,.ra1 yetU'l.
The olerk 01' the oi ty oourt did not maintain It. ohroaologioal reoord of reoeip1;a
and diBl:>>.tnementa other 'than that repreaenteci by entriea in the docket., by dup.
Ucat.. of ...eeiptl hsued and canoelled. oheob e.ncl oheok &tub.. The auditor,'
ana1:raia ot cash receipta and d.l8bUr8emeZ);~8 during tp. year 1938, al reflected by
the docket; reoorda. ....a compared with receipt. tVlcl disbur88Jlle%1t. ehown by the
duplloate oopi.. of r8CM11pte isaued and by oanoell.a, oheGka and oheoJc atubs. In
aou inatai1oe. oaah reoeipt fdrma had not been prepared oover:f.ng oolle(rl;iotUI made
by the olerk, and a't no time dur~ the year had. the olerk made .. .reool3Oi1:1...tion
of the ... balanoea aa ahOWll by hi. dooket reooNa with hi. caahand 1nve.tm.e:I:I.t
bah.nce. The amount ot undepos1ted re..lpta aa referred to ..1:10_ ('16.46) ...
developed 1n oonneotion with the toregoiDg prooedure.
'lb. disbursementa ot the clerk of the olty oourt included remi'ttanoel to -the oity
trea81U"er in the amount ot .2.778.10, 'Which wen verit1ed by oompari.on with the
total .urt oost. re081ved a. .hown on the 1"8001"4. ot the oity oleric. Pay.alenta
made to the sheriff. OO\Ul.ty attorney. md oounty t......urer ....re auppor1ied by re-
oeipt. .1gned. by these official.. Payment. to others were verified by an exami-
nation of end.orsemen'ta on cancelled oheok, 8n.\! by referenoe 'to doaket reoordt
which contained in :many in.tanoea the payee t a acknowledgement of the receipt of
21.
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Su'b.equent to the oity eleotion held in April, 1939, the auditors were instruct-
.d to bring the audit ot the reoords ot the olerk ot the oity oourt down to date.
from December 31, 1938. to Aprilll, 19&9. the date on whioh a new offioer 'WU
ins'talled ... olene ot the oity oourt. In this ooxm.eotion we _"' also 1nstruot-
ed to ina'tall .. aooc:nmting ays'tc tor the olerk of 'the cd. 'by oourt. Thi. work
has been completed, and under the presen't aocounting rOQt1.ne the olerk ot the
0:1 ty oourt is maUrtaining a tee book, chronologioal reoords ot oath "OIipts and.
disbur.-en'ts. and a ledger of _s. balanoes. The aboft reoords haw not been
mainta1llAtd in the past.
Your atten1d.on is direO'ted to the fiat that char,.s made b,y the oourt U'O not in
ewry 1nstano. 'the amounts speait1ed by statute under the proviaiona ot 28-121
G. S., 1935. and that oos't depolits adequate to oovor ooats acorued in ~rta1n
oaees had not been required. .h similar oond.ltion existed with retorenot to th...
matters during the year 1931. Tho new olerk has been advised 01' such tacts.
POLICE COURT FIllES AND FORFEITtJRES
A police .ergetnt acts &s the o011eotlX1g otrioer tor the judge or tho polloe
court. Entrie. on the polioe department blotter retlect the amount ot the appea:r-
ance bond apodtedJ the amount 01' the tine imposed, 1.f aDiY' the amoull1i of tine
paid, and other intormation pertinent to the o&u. Upon the oolleotion ot tines
by the po11oe .erg_ant, reoeipt. aJ'e issued in duplicate, the original of which
ia delivered to the .,.raon remitting tor the .tine. The duplicate Nooipt. are
retained in the police department tilea. Cash ool1eoted during the oaurae of the
month is plaoedin 1ndivldual enwlopea bea.r1ng 'the polioe oourt blot'ber numbea
Theae envelope. are retained in the polioe dep~D'b l.Ul'til the end ot the month
at which time all envelopes oontain1ng e1 the" cash or evidence that i'ilWa had
been worked olZt are delivered 1;0 the polioe judge. Tho auditors we" adT1secl
tha't the polioe judge opens each envelope end oheoka .... amoUnt of the!OUh en-
closed to the amount ot the tine in the oaa_ aa al\0Y41 on his dooket record..
Suitable entries are made in the dooket reoords of the polin ooun "lat! ve to
any tines which are worked out. The judge 01' the polloe oourt p",pare, .. month-
ly report of tine, oolleoted and appeU'aUoe bonds forteited, lIbioh is submitted
to the oity olerk with his remittanoe ot the total tines oo11ooted and. appear-
anoe bonds forfeited. during the period.
It was noted that the judge ot 'the police court has not made on hie dooket re-
oord., an .ntry showing the tinal disposition ot certain oa... appealed to the
diatr1at oourb.
ANALYSIS OF' POLICE COURT RECORDS. Exhibit ftL". tInder this exhibit there 1$ shown
the balanoe of unoollected tines a. at JlU1WU7 1, 1938, ..ssess.d during the yw.n
1932 to 1931. 1noluaiveJ finea impos.d during the ye&1'" 1938, cla.sified &\8 to
the nature ot offenses, tinea oollected, timl worked out, tinea puoolled or
otherwise disohargedJ and the balanoe due tr_ defendants aa at Deoember 31, 1938.
At the toot ot th1a exhlbit there is appcmded a nota'tion relatlve to the amount
of tinea whlah ....re appealed. to and whioh 'MItre pending 1n the distriot OOQrt ...
at Deoember 31. 1938. The.. sums are lnoluded 1n the amoun't ahewn as due from
detendant, &10 the olo.e ot the y.r. No investigation was made ..s to 'the statue
ot tines unoolleoted which wre imposed prior to the year 1932, and no invest!-
go:tion was madea. to the oolleotlbility 01' fines unpaid as at Deoember 3l, 1938.
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The duplicate. of caah reoeipt, 18sued in the polioo departmont and forfeited
appearance bond envelope. were oheoked 'to the police department blotter and teat
checked 'to the dock:e"b reoords maintained by the polio. judge. The amo11tl'te ot
fines oollected and appearanoe bonds tortei'ted. a. re1'le.d by 1:be dooket reoorcta
of the polioe judge were 'then compared w1:bh the total ot repor'ts and remlvtancee
made 'to the city olerk. The police department prepares monthly_ quar'terly, 1IIe.m1-
axmual and o:rmual ropone to the oity lllAWager. 'Which show the total fines impoa-
ed" the total cash oollected, the total of tines worked out" the years 1n which
'the tine. oolleoted and 'WOrked out were imposed," detail ot uncolleoted tine.
imposed during the period oovored by 'the I"!'Port, and other pertinent infonnation.
CITY BUILDING INSPEctOR
ANAU'SIS OF RECORDS or.' THE CITY BUILDING INSPECTOR, Exhibit "Ailt. The reoord. ot
the oity bu11ding wpeotor tor the period trom January 1. to n.oember 31, 1938,
were examined by the auditors. Ca.ah reoeind from the oolleotion ot to.a and
'the i.suano. ot pend'ts a. evidenoed 'by duplioa..... ot recei.pt. i.sued ....ere traoed
to the reg1ne..otoolleotionamaintained. in 'bhe building inepeotort. otf1oe and.
trom 'that register into the monthly report, and rem1ttanoe. to 'the city olerk.
Under the above exhibit the,. 1s ,hown a balanoe due tram the building 1J1speotor
... at JaDl.lal"'y 1, 1938. the oolleotions as verit1ed by the auditors during the
;yvu 1938, and remittanoes _de bTth. bUilding inspeotor to the oity olerk dur-
ing that period. The auditors are advised by' 1lhe building inspeO'tor that there
1181"8 no amount. due his depari:lment a. at o.oemb.r 11, 1918. all oharette tor ins-
pections and permits issued through hi. ottioe having 'b4Jen collected ... at that
date.
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SUlIMARY OF ACcOtmTING PROCEDURE AND VERIFICAfION OF RECEIPTS AND
, . DISBURSEJ4r.2lTS OF mE 011'1 CI..li:Rl AND CITY TREASURER
1
RECEIPTS. The oity olerk and direoto1' of tinance 10 the pr1noipal oollecting a:nd
aocounting officer and all i tams of cash reo01 ved, oxcept taxes and 1nf'requent
oo11eot1ol1S reoeived direct by the treaaure.., are handled :first by the oity olerk.
During the period under audit the o1ty olerk issued a reoeipt in dup1ioat4t cov-
ering eaoh ool1eO'tion except that dog 'tax colleottons were aocumulated and one
1'e0811* wall issued to oover a number of oolleotione:. Several type. 01' noei""
tOl".l118 are in u.., some ot whioh were numbered by tho printer and othen by hand
.. tchey 'Wore 1s.ued.
Iiegimdnf," IL8 at Janu..ry 1, 1939. the oit101e1''k ~ city t:rea.-urer were prOvided
with .tandard triplioate reoeipt fO%'2U nabered 0,- the printer. Reoeiptc, are now
being ueed tor each individual oolleotion made 'by ~e.e o.f1'i081"'8.
.All oolleotlons mado 'by the oity olerk were deposited during the year 1988 1n
'the 01 t;y olerkt s ~'V01 v1J2g tuDd. Depoe1 t. were _de ~~lod1ca1q throughout the
month and the tiDal depod t for eaoh month ...... in an amount whioh bal&.no.. the
total deposits made during ths month with the total receipt.. 18sued during 'tma't
period. TM city ole:rk's total oo11eotiona were rem.1:1:'ted monthly to the 01 ty
treaaurer by a chock on the oity olerk's "'robin,; f\md. 'l'his prao1;ioe 1. not
in uoordanoe with the requirements or the .ta.tutes a. outlined under Ohapter 82,
Seotion 5, Llnre of 1931.
In oonneotion with the revisloD ot 'the aocoun:ting 1IY8'tem. made a.s at Januazy 1.
II
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1939.. the auditors recommended that the 01ty olerk make daily remittances of IIOn-
~ oolleoted to the oity treasurer. however.. this reoommendation hae not ye't
~en oarried out, and &. at the date of thia report, ooll.ot1oM made by the oity
clerk are _till being oleared through 'the o1ty olerk'. revolving fund.
The 01ty trea.urer repor'ts eaoh of hie 001leot10ns separately to the oity olerk.
and suoh oolleotione are recorded on the olerk'. Ga.h reoeipte recorda. !he oity
olerk'a recorda, therefore, refleot all oolleotions made by the oity.
Dupl1aate of reoelpta iesued during the period were 'traoed into 'tt1o olerk' 8 r....
oord of ouh reoeived and the math....tical aoouraoy of that record ft. ""r11'ied.
The total ",oe1pta aa shown by the olerk', cash reoeipta record agreed with the
total reoelpts a. shown by the fund ledger. The auditors lorut1nbed the fund
olassification of reoeipte aashown on the olerkt. cash books for verif10ation
of fund distribution and test oheoked ~ summarizing recorda and jour_l 1;0
determine that the receipts were appUed to funds oorreotly. Recorda of lioenaes
issued and other 6l:n.Uable evldenoe of ouh reoeived were aleo 'traoed into the
olerle'. cash book. The colleotions of the 01 ty olerk, u evic1enoed by his ouh
book, were ~o.d into the revolving fund bank aooount and out of that aooo\IDt
into the treasurer'. bank aooount. Total receipts of the 'treasurer were 'traoed
into hie varloue bank aocount..
The 01ty treasurer promptly 6:tpo8i t8 money coming lntchi. handa in banks approv-
ed a8 depositories by the governing body on June 19. 1933.
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A oount of oaah on hand in the ot1'loe of the oi'ty clerk wa. JlAde by the auditors
on January 8, 1939. Cash on hand. applioable to the year 1938. aa at the date
of the ouh count plus 8ubsequent audited reoeipts ot oa8h applicable to the year
1938 was determined to have been depoal ted in 1939. These deposita 1n 1939 were
entered a.s of Deoember 31, 1938.
Cash on hand appl10able 1;0 the year 1939, a.s at the date of the callh count, was
oampared with the recorda of cash reoeipts for the year 1939. The dupl1oa'te re-
oeipts indicated that a portion of the 1939 oolleotions on hand aa at the date
of the oa.h count were reoei'Yed by the 01 ty during 1938. In aocordance with his
ouetolllaJ"Y prooedure the 01 ty olerk did not deposit the.e advance oolleotions \Ul'OO
t11 a1'ter the 0108e of the audi 10 periOd.
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DISBURSEMENTS. Claim 'YOuohars paid d.urlng the audit period were examined by the
auditors. It wa. found that during the first sewn months of the year 1938, that
vo\tOher. were in-e-omplete in numerous :I.118tancea as to 8ignattu-e otolaimant and
jurat. However, during the last five months ot the year a definite impro'Rm8nt
was apparent to the auditors witlh reapeot to oomp1iance with the requirements ot
10-802 and 13-1414, G. S., 1935.
The same a1 tuation was 'true wi th referenoe to the approval of olaim vOWlheri b,-
OM or more of the following. the depar'tment head, the 01 ty manager, or tho di-
rector of finance.
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Claim vouobera were oheoked to the clerk's vouoher register and fund distribu-
tions were test eMoked. Reoords and jour!lala uAd tor the purpo.e of IUIIlJlUU"ia-
1ng and ola881i'y1ng vouohera preparatory to entering diabur.ements in 'the olerk's
fund ledger were teat oheoked for 1\md distribution and for mathema.tioal aooura-
cy.
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Durlng 'the year 1938, the oity used... and i8 still uelng, .. wa.rrant tOI'l1 for .....
ing d18burattmea1u, whioh beoome. a oh.Ok upon being 8191ed by the 011>1' tre..ver.
The tre..urer Wle. .. rubber Gtamp taoa1mUe of h18 81gnat\u"e tor this purpo...
the US8 ot oomb1ned warnnt""'Ohooksba. been held to be in Tiolatton or 10-808
and 10-1115 G. S., 1935.
Ct.noelled cheoka were e~1ned and cheobd both to the ol.rk'. TOuoher regl.ter
and to the tr'eaeurert. oheck regbteJo. The.. reoorda were tooted, and the 1:otal'
........ agJ"e" with total dlaburlemente ... refleoted 'by the olerkt..flmd ledger.
The a1gDature of the oity manager or direotor ot tiDlU10e wu not shown on.. r.
oan_lled oheok8 and endere..nts Wr. lnO'OlD.plete in other in8tanc...
APPROPRIATION ORDIHANCIW. Appropriation ordimmo.. pa...d by the govendng bod\'(
during the .. udi t period _1"0 examined by the aud1:tor.. It 1I'U noted that under
appropria'tlion ordlnano.. the olaim. to be paid _re lb.. by fundal. 'b\lt 'bhat
the olaiaa when paid were not ebarged in any in.tan_. 1:D the tunda epeo1tied
1n the appropriation ordinanoea. An investiption of thue diftore... diaolo.ec1
the faot that if .. 01..121 'VOuoher inelud.ed pl"OP9r oba.rgea to morc than one fund,
the en:t4re olaim wu 11. te d under only one fW1d 1n the approprl.. t10n ordiunoe
even though the Inf'o1"1llation on the r..oo of the '90_-1" 1ndioa'bed 1lh&t more thu.
one fund ahould be oharged upon tho p&)'JUnt of the ola1m. Th1a .ituat10n fta
oornoted ..a &1: January I, 1939. at whloh t11ne the elty adopilod the uao of the
atandardbed form of' appropriation ordinano...
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DISBURSIWEl\IS Ot.'!' OF CITY CLERIPS REVI)LVING I>'Ulu. All oneoka u.ued by the oity
olerk on hu rft'Olving tuna tMre o.x:uUned and it ..... noted tha.t endora_ent. were
1noomplete on two ohooks for small amounts.
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Diabura_nt. made by the oity olerk on thll revolving tund were ordinarU.1' not
aupported by nom ola. but only by invoioes, receipts and in acme inatanoea
b;y -.onnda u to the amoWlt diabursed. '1he oi V olerk was J"01aburaed by the
oity- tor a number of hie expend1tuNa by eme oity oh.ok, which .....s supported by
a vouohw to Whioh the receipt.. inwloe. and other paper. ftJ"e ..tt&ohed.. The
appropriation ordinane.. during the 78al" 1938. therefore, did not refleot all ...
taU.. ot oxptm.dltu1"ee made by the oity olerk out of hie revolTing tund.
FUND LEDGER. During the year 1938 oaah receipt. and diaburaement8 entrie. weN
.leared through a m:aaber of 8l..lll1m1Lr181ng and ana1ybloal reoordl prior to being
formally journalbed tor envy in the tund ladsG'. The tur:d ledger oontained .."..
oral nominal and buqete.ry aoootmta through whioh r..ipta and dhbursometl en-
triea were aleo olea.rad prior to final enVy in the fund cuh ....ouuba. '!'he alP
cl1 tora made auffioient 'VWitioatioEl. ot tile ...oordll trmn whloh the joQ'Dal antri..
..re prepared. 1:0 ...Uaty thomael".. ... to the &oouruy of .uoh records. Jo\U"Dll1
entries .... tJ'ao64 into the fund I.deer and a trial balance .. abatraoted from
the. t "oord.
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'fREASUR.ER f S RECORD. The tl'ea.~r' 8 record of.' chean baued. depoal'ts" and ba.Dk
balance. 1. mainta1ned by a bookJal4tper in the ottloe ot the oi t:r olerlc. Thia re-
001"4 __ no't; maintained by' f'unda a8 ia required under 12-1018 G. S.. 1985.
~SI:rC1\Y 1IO:N1A1
COMPARISON OF lEPOSlTORY BeNDS AlW 13AI..ANCES au DEPOSIT, Exhibit "N". Under the
26.
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abow exhibit the balanceD on deposit 11.8 at December 31" 1938.. are oompe.red with
the amounts ot depository bonds pledged by banks as oollateral to ..oure the par-
ment of these deposita. The banks pledged U. S. Gow1"nJl'IIIntor Kanaas Mun101pal
Bonds as ooll&~ral tor deposi'ts ot publio moneys.. The gowm1ng body does nO't
approve depoei'bory bonda a8 required under Chapter 82, Seotion 5, Iaw8 or 1931.
The aud.1 tora asoertained that the depository bond. pledged by banks adequately
seoured depol1ts as at December 31, 1938.
Deposi'tory banda and reoeipte ev1den01ng depo.itory bondi, which are held tor
eate keeping by out of town banks" were inspected by the auditors on JanWU'Y 4,
1939. Depoeitory banda held tor s&1'e keeping by out: of town banks "ere oontirm-
ed by oorrespondenoe with tho.. banks. As at Deoember 31, 1938. bonda in 'the
amount ot $65,900.00.. pledged by the Plante" State Bank: and held by the Merch-
ants National Bank. Topeka.. Kan..... had been tren.terred by the Merchants Nation-
al Bank to the Union Bational Bank, Kansaa City, H1asourl. tor eatekeeping. The
statutes require that bonds pledged aD o011atertJ. _at be placed in eatekeeplng
in either a bank 100a'ted in the State or Kansas or in the Federal Re.erve Bnnk,
Kanaa. City, lI1s'0U1"1. The auditors oalled this ma1;ter to the attention ot 1ihe
oity trea8\U"er and were adviaed at a la'ter date that the.. bonda had been 'trans-
ferred 1:;0 the J!"'ederal ReDene Bank: in Kansas Oity, ".aourl.
INSURANCE
FIDELITY aom>s III FORCE, Exhibit "0". Fidelity bonds in foroe as at De..ber 31,
1938, a. shown under the above exhibit, .re 1.nJapeoted 'by the au41toh and. were
ohkked to the atatutea and oity ordinanoel to determine that auob bonds _t
.-atutory requ1remon'te a. to type, amount" and approval. All tidelity bonda ex-
ctept those of the olerk ot the oity oourt and the marshall of the city oOUl"t are
in the oustody ot the city olerk and d.ireotor ot timan... '!'he bond. ot the olerk
ot the olty ooun and the marshall ot the.. oity OOU" are 1n the ouato~ ot the
ooun'ty olerk Wlder the provisions of 20-1421 and 80-205, G.S., 1916. Your at-
tention i. direoted to 'the tact that the bond ot the mar.hall ot the 01 ty oourt
1. d.rawn in tavor of the State of Kanaas and/or Sa11%MIJ County rather than in fa-
vor ot the City of Salina.
The H.abili ty ot the insuranoe o08lpen1e. an the.. bonds ......".r1fled by oorre.-.
pondenoe wi th the home ottioe of the lnsurenoe ocmpan1ea, and 1. t was lUoerta1ne4
that eaoh of the.e companie. WN authoriled to do businesa in the sta'te ot Kan-
.aa.
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INSt1R.ANCE IN FORCE, Exhlblt .P". t111dsr the aboTe schedule i8 shewn.. 8\1DIlIII.r,y
.tatemen't at lDeuranoe cowrage em the various propertles owned. b)r the olty,
together with the 8IIlcnmt ot the annual premium. on the.. polloie. and other per-
id.aerrb intonation. Polioie. are i.sued. 1n moat 1nstanoe. to oover a period of
either three or five years. The amount shown as the annual PNm1U11l represents
the portllo.n ot the total prem1_ app110able to one year'. lnauranoe. !he pro-
perti.. listed under the heading "Olty Bulld.1Dgs and Oontent." are wurri. tor a
to1;&l tUS.100.00 by twen'tywbwo dillerent 1nauranoe oompani... Each of the pol-
101e. in thia group oonbail18 a nineV peroezrt oo-iUuranoe olause. The 14emorla1
Ball bu11cUnc and the oontents ot tha'b building are 1naured tor a to'tal of
t15S.000.00 'by twenty-four d1tfererrt; iJ:Ulunn.oe oampanie.. Eaah of' the poliol.
1D th1. group al eo oOttkina a nineV percent oo-lnsuranoe olau.e. Inauranoe OOV-
erage 011 m.oel1aneou8 propert!e. of the 01 tv, wh10h are not 1no1ude4 under el-
ther of the above group.. il shown separately under the aba.,.. exhlblt.
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Your attention ia direoted to the tact 'that no insurance i. carried on the fol-
lowing.
1. PubU.o liability' and property damage in8uran~ on oity build1nga
and premlael,. except the Memorial Rall.
2. Publio U.abil11;y and property damage 1n8U1"fmoe on automobile. and
truok:., inolud1n.g f11"e truoks.
3. Ineurunoe on house looa'ted in o.kdalePark.
4. W01"ment. Compensation tnaunmoe.
It was 4ete~d that in.uranoe compani.s wri 'bing insurance on oitJ' proporty
....r. authorhed to do bu.dness in 'the 8_te of Kanaas.
ACCOUNTS RECEIVABIB
8TATDmN'l OF AOOOUNTS REOEIVABLE" Exhibit ".Q". Amount. due to the va:r1oua f'\md.
ot the 01 V, a. 4etorm1ned tram reoord. of aooount. reoft vable and other BOUro..,
are olassit1.ed under the above exhlbi tJ. Tho auditor. did not make an iDdltpfllt"! .
dent verifioation with debtors ... to the oorreo1me.. ot the amount shown.s re-
oeivable.
AOOOU)1!S P AYABIB
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Aooourrb. payable are clas.ified by fund. under Exhibit "E". The e.mount;. inoluded
a. liabilitie. were determined from An in.peation ot vouahe1"s paid duriJ21 the
JIOn'bha ot JanuU7, Febl'Ullll"1. and Jlaroh, 1939, and fl"CDl other souroea. The above
.miD"t doe. not inolude the liability of the oity on aooount ot oondGnatd.on
proo..dings" whioh hal been disoualled here1nbetore under the oCllm1ltnta on Oo~
D&'U.on F_d., Sohedule 23.
The oity olerk 40ea not maintain a oon1Jraot and order regiater as required by
the oaah ba.ia 1.- (10-1117, G. S., 1936).
BONDED IlIDEBTEDBSS
8!AfElmft OF BONDED DlDED!EDUSS, khib1t "I". A 11;.......t ahowlJ2& in deta11
1Ihe bOllbcl indebto4n... ot tM Ciiiy ot SaUDI. .. a1; Deeember 31, 1981. boJ:J4a
i..u.e4 and bOD4a retired. dUl"ing the year 1938, u4 bonds outatend1.ng a. at De-
eember 31. 1938, 1. ahcnm W1cler the above exh1bl1J. !he foUoring il.. sUlllt.arJ
ot bonded indebtec1ne.. olassified ... to the type of bol1Ab ou1Ja1um4iDg.
Ou.tn.nd.1nc Isaued Retired Outatc1dinc
12-31-31 y.... 1138 Year 1988 11-11-88
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Chtneral Bonded Ind.ebwano,.
Speoial Jm.prowaent Benda
Pav1%IC
Sewer
W..terworka Departaunb Bonde
Reliet Bigh:way Bonde
total
. 748,800.09 .129..696.11 '101,800.00' 775,196.71
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121,100.00 ..,313.11
12,300.00 7.3l0.~
246,000.00 -
13.000.00 _ - I
37,600.00
4,800.00
80,000.00
..000.00
110,613.31
14,110.04
216,000.00
S.OOO.OO
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The above bonds are all 188u.ed to mature aerially in approxtm.a'telyequa1 annual
1netallMnt..r
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The 1natallmen'ts of prinoipal and interest on relief highway bonds are paid out
of .f\mdswithheld by the atate treasurer tram the oity" share of 'the nate's ap-
portio1:UDent of speoial taxes on motor vehiole. and motor fUels.
'lh. )'faterworks Department bonda are being retired out of the earnings ot the Wa-
terworks Departmen't.
Inoluded in the general bonda issued during the period under audit are retunding
bonds i..ued January 1_ 19313. in the EImOWlt ot $10,000.00. The !110mi' borrowed
in this menner was used to retire other bonds which beoam.e dUl dunng the year
1938, 'the retirement of whiob bad not been provided. tor in the 'bax levy tor that
year. The isauanoe of the.. refunding bonds oont02"JUd ldtha praotioe whloh had
been tollowed slnoe 1933 "a apPl"Ox1mate1y $70.000.00 ot "funding, bonds had been
issued during eao11 :>",a1" ot that period. It haa previously been poinifeel out in
these o<rmnent. that ettecti va with the preparation ot the budget tor the year
1939, this praotioe was disoontiraaed and funda were provided by tu levy tor the
retirement of all bonds maturing during 'the year 1939.
'.rhe following 18 a IIUmmary ot bonded 1Ddebtedne.8 showing the maturity date. ot
bonds outs'tand1ng aa at Deoember 31, 1938.
Year
Due
-
Total
General
Bonda
1939 $
1940
1941
19'2
1943
1944
1945
1946
1947
1948
1949
1950
188,880.12
176,600.00
142,600.00
136.100.00
128,300.00
116..500.00
97.500.00
59,000.00
41,500.00
13,000.00
15,600.00
7.000.00
$114,496.77
112,300.00
94,800.00
.2.800.00
83,800.00
77,000.00
58,600.00
51,000.00
41,500.00
27,000.00
15,500.00
7.oo0.0q
Speo1a1 Improvement
Bonds
Pa~ s..r
Reliet
Waterworka Hi~
Bcmda Bonda
* 34.673.31
25,300.00
16,300.00
l2,aoO.00
10,000.00
8,000.00
1,000.00
1,000.00
5,000.00
5,000.00
* 6.710.04
:5,000.00
500.00
500.00
600.00
600 .00
1,000.00
1,000.00
1..000.00
1,000.00
. 30.000.00
31,000.00
31,000.00
31.000.00
31,000.00
31,000.00
31,000.00
$4,000.00
5.000.00
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to'tMil tl..l~5.4BO..~ S775.19S.J'tl *130.S"~5.3\ ~14t rw..Qi .21~.OOO"99 .9_000~
RECONCILIA1'rON OF KANSAS F'ISCAL AGENCY ACCOUNT, SQbedu1e 31. Under this schedule
i. shown a reconoiliation of the balanoe to the ol"edit. ot the City of Salina in
the KanaaaFiaoal Agency with the amount of oU't8tandi~ matured bond. and ooupe.
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which had not yet been presented to the t180al agency tor pa;yment. There
is alao shown under Schedule 31, a detail of the partloular bonda and OOUPOlUl
which had not been paid by the fisoal agenoy a8 at Deaember 24, 1938. The f180al
agenoy aooount tor the month of Deoember W8.8 olosed on Deoember 24., 1938. The
reconoil1atlon. 'therefore, ia a. 01.' that date.
The balanoe to the oredit of the City of Salina in the f1soal agency u at De 0-
ember 24, 1938, was verified by oorrespondenoe wi th the state treasurer. Re-
mittances to tho 1'180&1 agency were oom.pared with oredits shown. on the state
tree..urer's t.nnBoript 01' the C1ty of Salina Fiaoal Agenoy aooOWlt. Oanoel1ed
bonds and coupons paid 'through the state treasurer's offioe during the year were
oaretully lnve.t1gated and .found to be proper charge. to the C1 ty of Salina.
Under the aboTe lohedule there 18 shown a reconoiliation of the City 01' Salina
11.0&1 !genay Speoia1 Aooount tor ReUet Highway Bonds :1.8sued under 68-425, G.S.
1935. Aa explained in the foregoing OOllllHnte under the Reliet Highway Fund,
Sohedule 22, the . t& te treasurer wi thhol d8 trom hi. remi ttanoel to the City 01'
Salina autfioient funds tor the payment 01' maturing bonds and interest ooupons
en this islue 01' reHet highway bonds. As at Deoember 31, 1938, there _. an
exce.s ba.lano. of il3.42 in this aooount resulting from remittance. by the .taw
treasurer to the tiscal agenoy .tor oredit to this aooount in exoe.8 of 'the am.-
ounts required to retire ourrently :maturing bond8 and ooupona.
TEMPORARY NO 1'f: INDEBTEDNESS
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STAT.a.:MEN'1' OF TEMPORARY NOTE INJ.lEBTEDNESS, Exhibit "Sit. Under -th1s exhibit is
shown a detaU 01' 'the indebt.ednes. 01' the 01 ty on temporary notes issued 'bo fin-
lIUloe oonstruotion projeots. The notes outstanding as at Deoember Sl, 19S8, in
the amount of $27,:S09.S6, are owned by the Waterworks Depariment Fund and are
.hown a8 alseta of that fund on tho balanoe shee't of the Waterworks Department.
The.. note. will bo retired out of.' the prooeed8 of bondawhioh are to be issued
for the purpose of tinancrl.ng the COlt of 1mpro'V'emcmt pro jeote .
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AUDIT ADJUSTMENTS
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AUDIT ,Al)JUST.MEN r ENtRIES.. Exhibi t "'1'''. Under this e:xhlbi tare 8ubai'tted the
journal entri.. whioh were made by the aucl1 tors to adjust and oorreot oertain
tund balanoe.. The.e journal entries should be plaoed on the books of the city
upon reoeipt of this report.
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MIlIDTEB AND ORDINANCES
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!he minute. 01' the meetings of the goTerning body during the audit periOd and
ord1nanaea in effect wring the audit period were rev1end for attera perta~
to the audit. The ordinance reoord, and minutes of the commil.ionsrs' meetirJg8
appear to be oomplete and were leept in a neat and orderly manner.
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CITY AUDIT QUESTIOlf.NAlRE
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The tollcnr1ng que.ticxma1re has oo.n prepared by the ottice 01' the state aooount-
ant. Auditors are required to inoorporate into their reports the following
questions and a.nawera I
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1. To what extent 1a the standardized system of fisoal prooedure o.t aooount1ng
and reporting used? List form numbers in use.
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Answer. As at January l. 1939, the oity made a par'tial installation of the stan-
dardized syatem. No standardized forms were in use during the audit
period other than Form SA 10, General Hece1pts- Otf10e 01" City Clerk,
whloh waa printed in duplioate rather than in triplioate... presoribed
in the standard! zed system. of tlsoal prooedure, aooounting, and report-
ing. The following torma are being used during the year 1939.
a. Form SA 102 - Clerk'lS Fund Cash and Investment .Ledger Aocount,
b. Form SA 10 - General Receip't. - Offioe 01" City Clerk
o. Form SA 11 - General Reoeiptl - 01"tioe 01" City Treasurer
d. Form SA 100 - Cash Reoo1pta Reoord .. The torm in uee oorrelponde
with l<'orm SA 100. except that the standardized torm has been expand-
ed to provide tor additional tunds ma1nta1ned in the city's reoord..
Spaoes have also been provided in each :f'und distribution oolumn for
the in.ertion 01" aooount olaaaif1oationa.
e. In oonneo'tion with the \18e 01" 'the oaah reoeipt. reoord the city is
using. receipts analysis tonne (Form SA lOa - Expenditure AnAlys1.
was revised tor this purpose.)
t . Form SA 103 ... Expend! tUN Anal.y'ala
g. Form SA l05 ... Record ot Ordinanoe.
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h. Form SA 106& - City Clerk's Warrant Regi.ter
i. Form SA. 105b - City Treasurer' 8 r(arrant Reg1n.r
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'!'he 01 ty uses bound records refloating the infonnati01'l prov1ded tor on
Form. SA 106 - Bond and Coupon Register and SA 10'1 ... Special Asse8sment
Reoord.
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2. &. Were actual expenditures and tho,e budge'ted ch..d to ...oertain whether
or not the budget has been exceeded (79-2936. General Statute., 1936)'
b. Wu the budget exoeeded?
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b. Yea (See Exhibit "E" and Qomments on pages 16 and 16)
3. Doe. the oounty apportion h1gh1'l8.;Y maintenanoe to oities out ot the oounty and
township road fund (68-4U.. 68-5068, General Statute., 1935)'
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4. Does the oity' ha'W9 a petty oash or NTOlv1ng fund?
,
f Answer.
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Yea (Se. the tollowing)
City Clerk'. RevolviJ:lg Fund (See Exhibit tfI" and oomment. on page. 18
and 19)
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Tho use of the tollowing revolving fund, ....re discontinued during the
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year lsse.
Revol'rinc Funds of the Seoretary of the Gypsum Hill Cemetery Assoolation
Revolving Fund of the WateX"W'Qrks Depar1:aent
5.
Is the money reoeived from the oounty treasurer allooated aooording to leTie.
or 1. the money ..llooated by percentage'
AxL8wer. The money reoeived from 'the oounty treuurer is allocated &ooording to
In1e8. (S.. Exhibits "GM and "a" and oODllente on pages 16 to 18.)
8. Does the money, whioh bas been %'80.1veo. from the ooun'ty treasurer, inolude
inter.st on delinquent taxe. paid after 8ale date, and ia that tax distribu-
ted aooord1ng to the tax levy for the year whloh the tax represents (79-204,
General Statutes, 1935)'
Anaftr. Yea
7. Do offioers other than olerk and treasurer post fidelity bonds '1
Alunrer. Y.s (See Exhi'bi t "0" and oomments on page 26)
8. Do personal surety bonds bear aoknowledgment (18-112,Gen.ral Statutee,1935)t
.Answer. No persoDAl surety bonds have been posted. All fidelity bonds are writ-
ten by insurance oapei.s authoria.d to de business in the State of
Ian.....
9. Are 01 ty properties oovered by iuurll.:l108?
Amnter. Yes, tor the mos't part. (Se. Exhibit "pH and oomments on pages 26 and
21)
10. Are oompa:o.1es writing fidelity bonds and insuranoe on property authorized to
do bWl1ness in Xanaas t
An.nva Ye.
11. Do 'YOuoh.rs show oOllpleten.a. of s1gnature (13-1.14. 14-441, 15-418.Genitral
Statutes, 1935)1
Answer: DurU&c the tirst seven months vouohers ..... incomplete in ~ inatan08ll,
however, during the last five montha of the year. a de.fWte 1m.provement
was apparent to the lLud1 tors with r.speot to complianoe with the above.
(s.. oomments on page 2.)
12. Do banks file proper approved m\mio1pal and govenxment gu&ran..ed aeouritiea
or personal bonds to secure deposit (9-506, General St&'tute., 1935)t
Amnrera Banks file proper approved munioipal and govel'DllGnt guaranteed aeour-
1 ties to ..oure depoe1 ts.
13. Ie the 01 ty colleoting the sale. 'tax properly and di8charging l1a'bill ty to
the state aooording to statute (8. B. 562, La.... of 1937)"
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AnlW8rl The oity 1s oolleoting the sale8 'tax on 8ales of the Waterworke Depart-
ment Jlund, and reoeipts of the sw1:mm1J1g pool. No sales tax haa been
oollected or remitted to the 8tate on sales ot material and on other
m1.oellaneou8 sal... This matter has been oal1ed to the a'ttention ot
the 01 ty manager.
14.. a. Are transfers from utility f'unda 'to other funds of the oity 1n 011#108 of
the seoond and third olaes made,. only when proper surpluse. exiat (12-
830b, General S1#atutes, 1935, H. B. 131, L<<ws of 1931)'
b. Were tran.ters antioipated at the tine the ourren't budget was prepared?
.Anner. ~ro transter. were made from the Watel"Works Department Fund to other
city fund..
16. Doe. the city pan appropriation ordinanoe. (13-1404.. 14-410" 15-403. 15-412,
General Statute., 1938'"
An.....r. Ye., howewr, the olum8 1noluded in 'the appropriation ordinance. wre
not alway. ol&8s1t1ed by fundsoorreotly. (See oomm.ent. on Page 25)
18. a. Are there frequent reoonoiliations between oity olerk and city treasurer'
b. Doe. the oi ty 'treasurer keep reoords independent of' tho.e kept by the
.i ty olerk?
An...,., a. Yel, monthly.
b. No.,. a deputy 1n the ofti" at the oity olerk maintains the treuur-
er'l NOol"\'l.S of depoa1ts and oheolc. i.sued. 'l'hil record is kept by
benk aooount. but ncrt bytunds.
11. a. Were all aubd1via101'l1 which are a part of the oity . D1WI101pal1ty - u
. de tined by 15-1111.. General Statute., 1936, included in thh audit'
b. List e:a:r board or department. not included, gi vingrea.on for their am-
mis.ion.
An_r. a.. We
b. Free Publio Library of the 01 ty ot Salina, Kan....
Publio Beal th Nurs1ng Aaaoo1ation
SallJ'.la Mw:1i01pe.l Band
(S.. OOl\lll821t. em page 1)
C!:~ Clerk
1. Does oleric Oarry an "O'9'er and shorb" acoount'
Anawr. No.
2. Doe. olerk post a fidelity bond (13-420, 14-205, 16-208. Oenerill Statute.,
19S6)t
.Axurnr. Ye.
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KANSAS
OF SALDlA.
CITY
'If A"
Exhibit
AND
Fund
Balanoos
Deoember 31 1958
Fund D1eburaement.
Ca.ah . Inter-Fwld
Disbursement' Transfers
~Reo.1pt.
Cash In'ter-,
Receipt, Transfers
F\1nd
Balances
Janua 1 1938
'1,8n.5S
283.82
1,2~>4.27
1,079.22-
1.235.81
1,332.66
29.11
..
;$
Total
25,366.90
30 .644.60
23,419.68
1,616.70
2,115.80
2,150.55
2,160.84
5.404.84
i
151.30
'128.46
-
-
..
..
-
..
$
a
i 25,216.60
29,816.15
23,479.68
7.6l6.70
2,115.80
2,750.56
2,760.94
6.404.84
Total
. 22,951.01
00,279.82
24,213.10
8,222.69
2.392.97
3,602.16
2,954.96
8.2-94.49
13,111.07
6,926.19
2,837.51
.....,
2,176.68
65.26
9,601.06
2:;,434.68
840.53
1,940.84
940.16
112.80
16,071.43
69,449.98
1,537.88
30,211.23
6.652.2-6
~184, 128.02
J;157,160.63
$ ..
..
1,354.50
2,lll.58
..
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$3,466.08
32.72
..
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-
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-
-
-
-
-
..
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4.. 878.st6
&8.315.1$
$ 22,951.01
30.279.82-
22.859.20
6.111.11
2,392.97
3,602.16
2,,954,96
8..294.49
$ 10.287.41
648.60
550.2-5
413.23
958.64
481.05
*..
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Fund Callh Aoooun't.
General FUDd
Administrative and Finanoe Departmfl.lXt
Polioe Department
street Department
Engineering Department
Milk Inspeation Department
Legal Department
Building Department
Ci ty Court Depe.rtrment
:;;
$100,040.01
32,a90.a7
15,322.14
6,:311.86
5,973.78
12,727.16
42,106.76
194,541.87
5,749.92
10,271.80
298.82
48 is. 90
3,982.76
179,535.34
10,586.23
40,940.97
95.396.44
879.76
..
199.68
..
-
221.63
-
-
-
-
..
-
-
-
-
-
7~07~.70
~...3l517i
$
$ 99,160.26
$2,890.81
15,122.46
6,311.86
6,973.78
12,505.53
42,106.76
194,541.81
5,749.92
10,211.80
298.82
483.90
3,962.76
179,535.M
10.586.23
40,940.97
88..321.14
$102,911.86
30,074.62
17,264.10
6,325.58
7,420.04
12,026.07
44,672.14
202,926.06
5,821.80
11,373.82
309.71
596.70
9,980.48
197.735.32
10,480.B9
63.921.16
94..788.4-0
99.445,78
36.04l.90
17,254.10
6,325.58
7,420.04
12,026.07
44,672.14
202,926.06
5,821.80
ll,373.82
309.71
596.70
9,980.48
197,135.32-
10,480.89
63, 92l.76
89.911.44
$
.$ 10,246.22
4,742.44
905.55
1..19
130.42
766.34
6,935.68
14,051.49
768.65
838.82
929.27
..
10,019.71
61,250.00
1..643.17
1,230.44
7.260.29
~
$823,618.36
$118,210.30
Fire Department FUDd
Pule Department Fu:D.d
~orial Hall Fund
Sewage Disposal Fund
General Improvement Fund
Water, Ltght, Boat end Power
Bond and Interest Fund
B&ud l'lmd
Library Fund
Airport Fund
BiDdweed Control Fund
Truat and Agenay Funds
Waterworks Depal"'l".dn't Fund
Relief Hi~ :f\md
Condenme.tlon l'''uD.ds
Construotion Fund.
Total Ca.ah ll\m.ds
Fund Inw.tmmlt Acoount.
Truet and Agency FundS
General F\IDd
Total
26..94-1.87
000.00
1
Deoreases in Investments
145.97
in Investments
Inoreases
28.298.90
~_u...J
~184~728.02
26..944.87
.'
Total
.~..
~d Balance. Represented
Cash in Custody of 01 ty rosurer
Investments 1n Custody of City Treasurer
Total
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CITY OF SALIN1~, KANSAS
e
Sohedul. 1
STATEMENT OF RECEIPTS. DISBURSEMENTS AND BALANCES OF CASH
GENERAL FUND - AD.MINIS'l'RATIVE AND FIl~MiCE DEPARTMENT
From January 1, to Deoember 31, 193a
B..lanoe Janua.nr 1. 1938
~
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Reo.l~
Lioense., Fees and Permits (Per Detail)
Franohl...
Bu. Transportation Franohise
Gas Franohise
Rent. - Bam Rental
Fines and Forrel tures - Polio. Court
Sale.
Guol1ne, Oil, Grease and Anti-Freeze
(Sold 'to Waterworka Department)
GU'ts and Grants - Clgare'tte Stamp Tax
Retunds and Recoveries .. Telephone Expense
Old Outatanding Warrants CanoeUed (City
Treasurer's Cash Aooount lnorea.ed)
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1)1 ,-bur8,.enta
Salaries and Wage. (Per Detail)
Protea.ional and Contraoted Servioe.
Auditing C1ty Reoords
ReTising 01 ty Ordina.noes (Part Pa;yment)
ortioo Supplies and Expense
Pr1ntlDg
Eleo1;ion Expense (Per Detail
Premllb8 - Publio 01't101al Fidel1 ty Bonds
Traveling Expense
Appropriations, Donations and us (Per
Detail)
Damage. Award.
M1.0811&%180U8
aent - Street Department S'torage Yard
Plumbers Library tor City Engineer
Pl-1n'ting Retunding and Tax Judgment
Bonda
Other
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Inter-Fund 1i'ansf'er8
To General Fund - Street Department
tor Gasoline, Oil, Grease and Anti-
Freese used by Waterworks Department
Total Disbursements
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!P.1anoe Deoember 31. 1938
.12,019.88
$ 50.00
2.000,00
2,050.00
60.00
4,980.60
169.28
8,514.08
.26
l57.Q8
$ 9,969.QO
. 600.00
500.00 1,100.00
1,449.17
871.67
2,208.4IS
372.60
110.16
8,465.45
171.90
. 1150.00
60.&0
110.'77
184.81 506.08
$25,215.60
151.30
$10,287.41
22.961.01
$38,.238.48
25.368.90
"r1..~11.~
B.
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CITY OF SALINA, KANSAS
'.
e
~Sph,dule 1 (oon't.)
GENERAL FUND - Al:IMINIS'l'RATlVE AND FINANCE lEPARTEN'.r
DETAIL OF RECiIPTS - LICENSES.. FE:ES AND PERMITS
From January 1. to Deoember 31, 1938
Auotion and Auot1oMer Lioenses
Beverage Dealer.' L10ens8.
Billboard L1oe~e8
Building Permits and Inspeotion Fee.
.Building Permi tal
Gas Inspeotions
Plumbing Inepeot1one
Eleotrical Inepeot1on.
Sign Permits
Taxioab Inspeotions
Conorete Construotion Li08llllea
Dance Permits
Dog Lioense.
Eleotrio Wiring Ltcense.
Gas Fitters Lioenses
HoUle lfo'Ving Permits
Huobter, Peddler and Vendor Licenee.
IMuranoe Comp~ and Agent Lioenses
Junk Dealers t, Buyer and Colleotor Lioenses
Marbil.C!l, .Musio and Cigarette Machine License.
Photographer Licenses
Plumber and Gas Fitter Lioenses
Plumber. Certificate Fee.
Pool Hall and Bowling Alley L10808.
Pcp Corn Stand Lioense.
Sewer Connection Permits
Shooting Gallery Lieen.e.
Show and Th8a tel" Lioena88
Skating Rink Lioensea
Street Advertising L10en.e.
Tu:ioab L1cen.8.
Taxicab Dn vera t License.
Truok and TeM LioeMe.
t53a.oo
587.00
849.36
299.53
37.00
22.00
i
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Total Heoe1pts from Lioen8es. F..s and Permi ta
. 182.60
2,650.00
100.00
2,129.88
65.00
168.00
565.00
275.00
26.00
73.00
47.00
MO.oO
464.00
1,833.00
4a.OO
275.00
105.00
847.50
15.00
100.00
60.00
157.50
75.00
34.80
875.00
109.00
265.00
112.0l9lt~8
3..
1:~~4!~~;;~k~'?~~],~,~~:;,*i;:';;:;i)W~~~;..' .~:'!~~I;;1"'lfI.;:lUW.'.,"t~"!"W!l"~ ,'.m-_,. ...,-' "","",. ~.. ,.,,'"".,',.....'~._..~.....,'". _'"_ __
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CITY OF sJ..LnlA# KANSAS
-
~ohedule 1 (oontt.~
GEllEHAL F'WD - ADMINISTRATIVB AND FIliANCE DEPART).dEJff
r
DEtAIL OF DISBURSEJiiUrfS
From January 1. to Deoember 31# 1938
S41arle I and Wage.
City Comm!8sionere
City MIu:1e.ger
City Clerk
City Treasurer
01 ty Bookkeeper
City lIanagor' e Seoretary
Building In.peotor (Inolude. use of Personal Car)
Dump Ground Caretaker
Rest Room Care1salcer and Police Matron
Total Appropr1atlons# Donations (W.d Du..
$828 .16
120.00
3-21.81
40.66
$ 375.00
2.100.00
2.100.00
450.00
1,440.00
864.00
2.040.00
480.00
120.00
a~.Qf$~..oo
$ 567.18
218.27
11.00
3.34
1.:510.69
j2..208..~
~ 300.00
142.99
1,999.92
300 .00
108.15
5.516.39
88.00
i8r4M..4,~
31.
. ;~~""~;~:~~_ftx.!'A\\'~k~itlllf-~SA<'t:l'f.i...~_~_,.1IlII'Iri"'-''"l!;',~, ." >~_~
~_. _~ -_.....~_,."."_"n'_. -.,.., ~_ '.
CITY 01;- SALIfYA, Y\J'JiSAS
e
Schedule 2
S'l'ATEMEN'l' OF' RECEIPTS.. DISBURSE!:iENTS i":W BALANCBS OF CMJH
GENERAL FUND - POLICE DEi'ART'MBNT
From January 1 to Deoember 31, 1938
Balanoe January 1, 1938
$
548.60
.~
:c
Reoeipts
Ad Valorem Tues
Refunds and Reooverie8
Telegraph Expense
330,271.92
1.90
Total Reoeipts
r
i(,
t
30,279.82
Total
$30,628.42
Disburlements
Sa.larie8
Chief of Polioe
Polioecaptain
Desk Sert;oal1ts
Patrolmen and Speoial Police
Traffic Offioers
Dog Ca'tcher
Professional and Contraoted Servioes
Care of Prisonors
Orfioo Supplicl and Expense
Maintenanoe of Equipment
Materials and Supplies
Gasoline, Oil, Grease, and J\nti-Freeae
Traveling Expense
Furniture and Equipment
Automobiles (Difference Paid on Trade-lna)
Other
1)108
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, 'Inter-Fund Transfers (For Gasoline. 011.
Grease and Anti-Free.e)
General Fund - streot Department
Fire DeplU"'tment Fund
Total Disbursoments
Balance Deoember 31, 1938
8S...
. -",.~-",'iM'\;i''(\~~BI,~+it~'jJ;N''''~~'';.\-''';'~''''''\1i;~~_,;iM''"''i,v,'_Tnsr.Jll!lll'l.:e;:;''~~_''''''''''~__.~-I......__......_ ""...,...,........... ~,_ ~_.__ ~
..~~~J.'~A-1~:~..,_:,_1 . -''''~t ,.,~:'"":;."'.~. ~.(', ~'i!.~_,'",~4;.........-..'I\;4 ,',^'_ -'of" _ -,'""'., ,~_,__ . _ __~
CIry \,1' SALnu:..~ l\.j,JtSAS
e
.-
STATEMENT OF RLCEI PTS ~ DISBURSEMENTS AND BfL.tUfCES OF CASH
f;ohedllle :5
.
G:gNEPJ.L l"U1.fD ... STREET DEP1,RTMI::N1'
From JanulUj' 1.. to Deoember 31, 1938
I.;
l
Balance January 1, 1938
Reoei.l?ta
Ad Valorem Taxes
Equipment Hen'tal (Inoluding Truck Drivers'
Time)
Servioes and Sales
Repairing stree'ts and Alleys
Other
Gif'ts and Grants
Count,y HiChway Maintenance Distribution
state Hibhway Maintenanoe Distribution
Refunds and Recoveries
Disoount on Gasoline
Other Refunds
Intor-Fund Transfers... from the following funds
for GaBoline, Oil, Grease and Anti-Freeze:
General Fund ... Administrative and
Finance Departmen't $
General Fund - polioe Departmen~
Fe.rk Departm.ent Fund
Goneral Impro"tement Fund
Conltruo~ion Funds
Total Receip'ts
Total
Disbursements
Salaries and Wages
street Superintendent (Inolu.dea use of
Personal Car)
Mechanio
Labor - Maintenanoe Paved streets
Labor - Maintenanoe Unpaved Streets
Labor - Maintenanoe Bridges and Sewers
Labor - Repairing Streets and All~a
Ofrice Supplies and Expense
Water. Ligh't, neat And Power
Maintenance - stree't b~eper
Maintenance of Buildings and Other Equipmen~
Materials and Suppliea
Gasoline, Oil, GrealSe and Anti-Preeae
Tools and Equipmen~ ... Hew street Sweeper
(Leaso Rontal)
Tools and Eq llipmen"t .. other
-.
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~
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~
~,,2
~,
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i Total Disburooments
.~
, Balanoe Deoember 31. 1938
.'. 550.25
.",
$19,27G.80
869.05
$ 642.60
426.52 1,069.12
t 750.00
847.50 1,597..50
6 33.15
13.58 46.73
$22,859.20
151..30
695.73
199.68
221.63
86.16
$2,.w0.OO
1..500.00
4,014.81
3,241.57
366.66
1,670.90
1,354.50
24,2l3.7.o
#24,763.96
$13,193.94
70.90
308.41
l,098.24
1,736.54
1,l23.77
3.332.33
2,490.00
127.55
2Z,479.68
. 1.264.27
..... --.....-
39.'
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....,.,.........;
." ';:; :"\.~'::.".:.;6,.:;:-~/;:~:VJ;-=':i'ii;~~;: <;-#f.~~::;' )fi....~y,~'J_~,1,...r.~J;;:,~_\-....:".~",:::1,1!f:":.""'~~.'. ;t..,:,
CITY OIl' SALlNi~.t KANSAS
e
.". ,~.-
......- "-.^"'
STATEldERr OI<' RECEIPTS, DISBURSEl!ENTS AND BALANCES OF CASH
GENEIW. FUND - ENOlliEERDlG DEPART8lfl
l?rom Janu.ary i to December 31, 19~
Balanoe Jal1l3ry 1. 1918
~\
Ro_i~ta
Ad Val 01"<<lll Tqe.
SerYioe. and Sale.
Inter-FUnd Transtera
From COZI.8truot1on Funds (.f'orEng1neer1Dg
Senioe.)
To"al Receipts
Total
,,:',;
',,".,1
, .~
~!\
~,~:~
~H;
Di.burllClUUt.,
Salaries u.d Wage.
City Ingineer (Inoludes us. ot personal oar)
othor Employee. (Inoludes :Mileage Allow-
ano..)
Prote.a1onal Bentoe. - Apprai.1ng and
Abatn.oti23g
Oft1oe Supnlle. and Expense
Legal Prirrt1ng
..tenal. and Supplies
Furn1 tuJ"8 ad Equi J88n'b
Total Dlaour.ement.
:.:~:
~~f
'i.'~
:~~'
"
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:'-,i!\
',-,,,",
;;",'
'j~
Balanoe DeMmber ,UAt 1'.
;t;:
r'~,
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i,~ .
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$6,085.34
25.'7'"
$6,111.11
2.111.58
$2,400.00
3..803.10 $6,003.10
333.10
128 .24
'751.75
316.51
19.00
,,-
Sche,dule 4-
$ 473.23
8.222.69
88,695.98
,7.616.70
il~079~~2
40'
..o._.~
".:11.';';' ';;";'i"""i;d"Xi:~"":~I~:~.r);-,"'i~:l\\.'iliif'l1g~;o;;:~',~~#.,\,.',";:";'~~~;*37-:~;,~.if~~;;;';.~W',::;o;,."''''''''7:..-~.,..,,,,,,,",,__",_,,,~,,,,,",,, "~""~"""'''~_''''''......~,.....''_''''~' _.. ....,.
(,' _~~~~\':'I;:-::.}.,.:~:i' ,,\j~-!...~~'W~>~~' t:~.;:'~:,~"f-,~~"- '~'...\,~~. '- ...",.., ,~< 'f.", ,~, ....,' ,,,,
e
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CITY OF Sl.LnrA, tJ.N~]j,3
ST.l\TEMEllT OF RECEIPTS, DISBURSEMENTS Arm Bi.LANCES OF CASH
GENERAL J.~U~fD - tl.I!..K INSPECTION DEPA,,1i:'I"..tl,;};'T
F1'om January 1 to Do 0 ember 31, 1938
Balanoe January 1, 1938
Receip'ts
Ad Valorem Taxes
Fees, Lioenses and Permit. - Milk Permit.
Total Reoeipts
Total
Disbursements
sa1~J - Milk Inspector (Inoludes use ,ot personal oar)
Office Supplies and Expense
Main'tenance of Building and Equipmen't
~aterla18 and Suppliea
Traveling Expenses
Furn1 'ture fUld I~qulpmen't
To'tal Disbursements
Balanoe Deoember 31, 1938
$1,477.47
915.50
$1,920.00
37.60
10.25
9th 76
10.05
39.14
Schedu.le 5
$ 958.64
2,392.97
$3..351.61
2,115.80
$1,235.81
..,J"......__
..1.
~"~~~-!lt~~::i~~~~.'i,;';;;''''';lj'j<~(/;'''''l..'~l~;;:>-~~;:~,-~'..'/;i,i:;X;'tl"':7""~~'~,_,__,_"""~,,,_. __ _.,"....'w.,._...._.~..._.. _ _ _
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CITY OF SALINA, KAl'lSAS
STA1'&re1."l' OF RECEIPTS, DISBtm.SEMENTS AND llAI..ANCES 01<' CASU
GENE.RAL FUID . U:GAL DEPARr.l.tEft
From January 1. to DeOember 31. 1938
BalaXloe Jal1UarYl. 1938
Rece1pt~
Ad ValoNm T.....
Refunds and Recoveries.. Legal Books
$3,589_66
12.60
1'1.04
TO'tal R'oei\,'t!
Total
Dt8bw-eemen1t..
Salan,.
City Attorney
Police Judge
Prot...ional Serv100e
Speoial Legal Servioes
otfioe Supplie. and Expense
Travel1n<< Expen.e
Total Diebur.omen'.
il,BOO.OO
800.00
$2,400.00
255.00
55.05
40.60
Balance DeOllJD:ber ;51. 1938
Sohedule 8
~ 481.05
3.602.16
$4,083.21
2,150.6p
~1.332..61
,
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, -
~.
1;iJ
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;\ir
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~;~
~;~;
tth
.~~
r't;~
i?~
.i:..'
s\
I~~:'~
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~~
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~,
t~
:j;,::'
;;' ;'~
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~:
t!ll:~::"!, ',F;;:"~:;l;~::::ti-c,!~~;~~:(}~:.),':~'F;~f. '-~'~.j';~ .,' ~', ;~'~)i ,:~;~::~,?!.':;;~, ;;: '~;(;l> !/l;i.i::~~:~:"l:,\.(:\~.J $.:~'7-',~' ~'T,~t<;::,J:~'};;~':~M-.llI!OV';!Il;m% ',:;~~ '~~,'!i'.~~" '~l; }t. . ~",~",.' .;. ..,~fl~,'~'~',~J!,".''j' ~l :'.~.,:r" ~ '. J "~~' . ...... _ ..._, ~ _, _~
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,
CITY OF SALINA, KAllaAS
Sohedule 1
STATELlEJrl 01? RECSIns. DISBl1RSmwrrs AID BALA:NCES OF CASH
GENElUu. FUIn ...BUILDING DEP.&.R1'J4i:NT
FrQIl J81U1ary 1, to beoember 31, 1938
. 1....11
Total
1.954.98
~2,790.e5
D181Nreem.enta
Salar,y ... Oitw Hall Custodian
L1ght, Heat and Power
Beat ... City Buildings
1la1nte!W1oe of Building
Materials and Suppli..
W\U'tU1CG
$1,140.00
862.18
164.55
2'18.85
315.16
Total Dl.bur....nt.
2.760.90&
BalQoe n.oember 31. 1988
A 29..~~
.
J~if~:('lw:t,'!lf~J!:fi~1'~')~~'i'~;~~~~;\:~;_~*,~:rM<1!;\'W;~lU'i.!ii;I#n;;,.'-]F,1~,~'~'hli"'-~"'t--'I!~.~~ ........_...-,._..,.""-"""""'" .........~ .~~ ~'...._,_,._. ,_,,_
CITY OF BALDU,. K.iI.NSAS
-
STAT:EJ4ENT 01<' RECEIPTS. DISBURSEMENTS AlID BALJJ(OES OF CJ.BB
OENERAL FOND - CITY COURT DEPARfIlBft
From January 1. to Deoe1nber 31, 1938
Balan," Jat:lWLry 1. 1938
Reoeil?t.
Court Coat. Rem1tted by Clerk of Court
Appropriation from Admi n1 strati ve and
F1nemoe Department
i}
t
$2,400.00
1..500.00
1.200.00
~.
~
I..:..
K'~
~'l'
;~
"I
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~;
r!
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~"
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t~:
.;;;
~:.~:
l.)'
~,*'
~:i:
'45
{
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I
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I
j
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4'
~:
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~
~
ij
f'",
$2,778.10
5.iil6.39
$5,100.00
170.81
llhOO
119.08
Bohedule ~
.8.889.61
8.294.~
'5,401.84
6.~.84
-~ Nqna l'
44.
~~ZIrit~i~;~~'1M,~"~";fi~1:,~<>t,~~.~~i(~6~;f::;;i:;!:". ,;'?"~,~W~;"~/" ~~::,~~t>"\';) "
~;,i~:"~; -.
---,;':'i~"':'I_Ii',,,"I;';"-~;;;' '...' .? ", '.d-,""",-"",-",,,-, . _ ,~.,'_", ,.C."_ ,<,e.. - , _ ,_._
CITY OF 8AI/tHA, KANSAS
-
" "~
Sohedule 9
S?!ArEUENT OF RECEIP'l'S, DISBURSEMENTS A.1q'D BA.I..ANCES OF CASH.
FIRE PEP AR1'MEn FUJII)
From JanUary 1, to December 31. 1938
Balance January 1. 1938
Re08i~.
.Ad Valorem Tazes
Servioes and Sale.
Retu.nda and Reooverie.
Health am Aooident Insuranoe Benefit, .
Clothing tor Firemen
Disoount on Gaaol1be
}.;
\:.
".'
,''';
,;'1'
,~
/1
~":
",l,;
Inter-l"und Transfers
From Police Department for GaBoline.
Oil, Gre..e and Anti-Freele
,
'I'.
~
~;
~.$.
:~~~
'r~"
~:?
11}.'
-'1-
;5;'
"it.
Total Reoeipt.
Total
,
,~: .:
~1
~~
Diabureement,
Salaries and Wage.
Fire Chief
ASBistant Chi.fs
Fire Inspeotor
Fi1"eJDOn
Offioe Suppliss and Expense
lfaintenanoe 01' Du11ding and F;qu1l:'1D8Zlt
Maintenanoe ot Building
lfaintenanoe 01' Equipnen1J
Material. and. Supplie.
Gasoline, Oil, Grease and Anti-Free H
Trawling Expense
Furniture, Tools and E~quipzaent
Fire no.. and Coupl1ng8
Flood Light And Engine
Cloth1ng to~ Firemen
other Items (Leis 'than $100.00 8aoh)
i~
:~1
~~t~
'~f-';'
"".
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(f.:'~
~/i
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\.'~
r/,"
""
;i;:.
1'otal Disbursements
~"'
:f:'
Balance December 31. 19Z8
"",,-'.ij
;,."':'4-
~"?
".!~."..~
~:~ .,
\/;"
880.12
25.50
1.06
i 1.400.00
3,000.00
1,600.00
2l~8,".~
$
127.02
592.05
$
864.11
130.00
462.89
576.6'
'34,612.44
62.18
S01.28
$35,041.90
32.12
'28. 14S.25
116.45
1.819.07'
218.18
369.33
49.72
2.014.2~
$ 4,742.44
36.07'4.82
.39.817.06
32.890.87'
A 8_926..~~
46.
e
,
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:::';,~:;}k2"j~rn~>1::!~~~~~;;;;~~'-i~~:':~-~~~:_;' :,:.!ft~'J{.}.,~-'~~ ,',f3T',~;, ,~?: .;:,:.~~;'~":-:_ ';~f;~' :?t'-',:,:,~::t,)\~,~, ',~~\'~~~;.lSfi!;";;"~-'~' ":':t:.,~ ',",~,'~;- !"~;~'~:'\"";'. .'. ,",' -.' "-:,-'-',;:'- ~
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CITY OF' SALINA, ltlI..NSAS
'>'-".-' . ,^
STA1'ElI.Elfl' OF RECEIPTS, DISBURSEJAE:lfl'S .AND BALANCES OF CASH
PARK DEPARTlliEIfT FUJII)
From January 1, to December :51, 1938
Balanoe Janua~ I, 1938
Park Deparbnent Fund
Park Department FImd (Sw:Lmm1ng Pool
Department)
Reoeipts
Ad Val orem 1'axes
Rent .. Residence
Services and Sales
Swimming Pool Departxnent Reoei pts
Service. and Sales
Admi..ion., towels and Suits
Cono.,dona
Sale 01' SuppUes
.2,163.t5
193.59
24.&6
$2,982.10
51.14
Sales Tax Collected
Total Receipt.
Total
~rr
Diabure..zrbe
Salaries and Wage.
Park Super1J:rbendent (Inolude. use ot
Personal Car)
other Labor
Otfi08 Suppli.. andExpena8
Water, Light, Beat and Power
Jla1ntonanoe of Buildings and Equipment
Material. and SuppUe.
Trees, Shrubs, Plants and S.ed
Sp~ lfaterial
Toole and Equipment
>>ower
other Tools and Equipment
$1,800.00
~.433.92
$ 462.1"
30..50
$ 332.83
156.64
Sw1mm1ng POOl Department Dlabure..n'ba
(Per Detail)
Total Cash D1.bur~nt8
Inter-Fund Transfers
to Street Department I~und for Gaaol1ne.
011, Greaa. and Anti-Freeze
Total D1sbur...nta
--
B~ano. n.oember 31. 1938
i 832.69
-~
Sohedu.1e 10
~
12.96 ~ 905.66
#14,104.65
114.00
2.21
$14,220.86
3,033.2.
'10,233.92
50.86
378.10
245.11
482.64
489.17
$11..879.79
3.242.61
$16,122.48
199.68
11,264.10
#18,159.85
15,322.14
. 2i~3'r..~1
48.
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CITY OI<' SALINA. KIlNSAS
Sohedule 10 (oon't.)
PARK DEPAR!J&EJ'l FliID .. SWIJdMIBG POOL DEPAR'l.MEIT
I
DETAIL OF DISBUFSEMEftS
)'1"om January 1.. to' Deoember 31. 1938
Salaries and Wagel
Ottloe Supplle. and Expense
Water, Light, Heat andPovrer
Water
Light, Heat and Power
Ma1ntenemoe ot Building and Equi);lll8nt
lI&terial. and Suppl1..
Oh8m1oals
laundry
other Materials and Supplies
Fumiture, ~oo1. and Equipnent
Sale 8 Xax Rem! tted to State
$1,509.80
93.65
$821.14-
76.61
897.81
56.15
$2(>1.ea
109.70
93.03
404.86
2$.76
51.14
Total Swi~i;tl( Pool Department Diabur..en:t.
j~L~~~~'(
4'1.:)
~ "......,-",."~"',..,,..)!
.....,..... Y""'<tf<' '~;""":.' ',..,,~'....'.".P.l. '''1''':>1''',;.' ,..c . . '. "0'.'. c">'", ~ i.. "'." "ilI,,';!V"""W'''iS{i:j;€i'llIJl,>r'':, "";;;;:-';'k,t;.,,; ,. ,. i.',""',"" .,,"~.._ '" '.,~... ',c..,''''~" " c" ,,",,~ . 'c., _~_, . '
~:,~~~,,'~;';~':,-~iZ~':<:',,'~~;it~\'t:~-;"''''J.>!7t;1I.~',:,::'.l....t:.,.~;.~,,'$'i:~:~':._;f~.,',:..~' ;:-"~,,';:~.""'bj~;';~';.:i";~'-'Jf~~:,~.'t.' '''/;_'',~, . _ ':,.. ! .i~U',~.,.<'. .", ...... '. " " ".. _ ,.
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CITY OF SALINA, KANSAS
STATEMF.:BTOF RECEIPTS. DISBURSEMENTS AND BA.L.ANCES OF CASli
!4l.'J40RIAL RAI..L FOlD
From January 1. to neoember 31, 1938
Ba1e.no. J~ 1.. 1938
Reoe1~.
.Ad Valorem Tau.
Rente and Oanoeselona
Servioe. fUld S..l..
Sale of Tickets
t1.260.00
694.20
$ 820.92
310.00
lOO~
Balanoe Deoniber 31. 1938
- ,
$3,900.68
2,355.00
70.00
$1,854.20
114.00
69.69
2,032.19
612.15
248.19
13.62
1.230.92
Sohedule 11
. 10'1.11
'.321.58
.6,218.39
6~SU.86
i lZ~r
<i
11
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I
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CITY Or' SALINA, KANSAS
STAtEMENT OF REOEIPTS.. DISBURS~1'S MID BJI.l.ANOES OF pcASH
amAGE DISPOSAL FOE
From January. 1, 'bo' Deoember 31, 1938
,Balanoe JanWU"Y l~ 1938
Reoe1-pb.
. Ad. V6lorem. Xue.
Servioea and Sale.
Refundl and ReoOTeM,e.
Prooeeds of Insuranoe olalrn for
Windstorm Damage
$7,400 .SI
2.2S
a.rp
/
Xotal Reoe1pts
Total
Disbur.ement.
Salane. and Wage. '
Superi1'1tendent (Inoludes use ot Personal
Car)
other labor
Ott.lo. Supplies and Rxpen.es
Water, L1ght, Heat and ("ower
Mainterw:" of Buildings and Equipment
Ida.rial. and Supplies
D_ Equi};88nt
Total D1.bura-.nt~
Balan" December 31. 1938,
$2,400.00
357.46
$2,757.46
".08
2,024.88
852.71
128.90
166.28
Schedule 12
~ 730.42
7.420.04
$8,150.46
6.973.78
A~.l?:S..8A
48.
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,D~~~;::r~~~'~~it;.i~~~~;~~~it.i.~'1{:.;.:~t:<,;:.J;~,;/it:-~/:;',~1;.,-.L"-~ ~~:;:_.~':,;U:';\:':-,~-,( :.,;~.,;;,i?;,:,:-,:,i, >~:~\.~,t{!,:~);~:. /, ': ;;' -"'.f+' ; f~ '::':;_~'c;".fl!"_"'~i';_. . ,,;'. ;~,- .. .,..'.:e ...~:~,~.'.. -<~ 'l.~~,t,J'i~...' ~ ,. : ~,," .;......1<01,4 ,0, .. '. ';_..., _ A_~'_",_.,
CITY OF SAIJJ:t1., KANSAS
Schedule 13
STAXEMF:NT 01" RECEIPTS, DISBURSEMfl:ll"TS AND B.AI...ANCES OF CASH
GEN:8RAL I:MPROV"BMEl1'T FU!lD
From January 1, to Docember 31. 1938
e
1
Balanoe January 1. 19~
Rtoe1pt.
Ad Valorem T....
Speoial Assessment Taxe.
Weed Cu'tting
Water Service Linea
Servioe. and Sale.
Refund, and Reooveries
Eetund on' Freight
Refunds on Weed CU't-ting
Con-tribut1on toward cost of Kenwood Ball
Park Pres. Box
Reimbursement tronl Conatruci:d..cn (Sner)
Fund for material oosts on lateral aani-
tary sowers #167 and 168 paid by the Gen-
eral Improvement Fund prior to year 19ST
~j
1:',otal Rece1pt,s
Total
Disbursement.
Salaries and Wages
Claflin Hall (Inoluding Truok Rental)
Flood Work:
Weed Cutt1ng
other (Inoluding Truok Rental)
Pro:feaa1onal Servi04ll
Arohiteotural Sem.oes - Cla.flin Hall
llateJ"1al. and SuppU.a
Claflin Hall
Kenvrood Ball Park
Flood Work
Other
RetuzJ.da - "Need Tax
lI1aoellaneous
Cla.f'l1n Hall
Flood Work
other
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In-ter-i'und Transfers
1'0 General "und - Street Department tor
Gasoline. 011, Grease and Anti-F1"8...
;~i}
t. e
Total Disbursement.
,:.iil,
!~anoe Deoember :51. 1~8
\,('
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'~i:t
i~:~f
~;~;
$ 547.S7
111.9"
$ 1.37
2.00
75.00
1,202,40
$ 693.66
1,464.12
728.65
2.'605.2$
*2.869.29
1.148.08
~6.8a
1.909_19
j 230.46
100.91
193.00
. 9,a82.02
666.31
197.97
1.. 28Q.77
. 5,,391.71
350.00
6,233.39
6.00
624.37
t12,505,68
221,63
$ 786.34
12.026.07
$12.792.41
12.721.16
.a.
65..~
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il""J<'l!~. ,..,.".'.'.....'.""....-.',".'il>.. ''''',''S:''':;'''''.;.lIAJ'''''''OC:' "'Ii\"'i'~'\I""".'cl"'~~~ "M"w.')!!~~""'''_\Ilo.%37''''''''''''''''''''_~'''''''''''''''N''~', '" ''',,",''..., ~," ..._,., ,_._ _.
~,t~l~.'~~;it*~~j~,:ti;-,~~:~(~~:,.*t:.J,.~t.;..1ti~\2ti'fw.,.,~~'4f;t~!tQ<;.!"'~_jii$.-~_' --"/;~".j!'t:};v0_.'.,~, ;'f:"';~-'Jo>!i~,~~.':' ~-";",~,,.j'. " _. _ _ ._.~, ", _, , _' .
CITY OF' Si>.LINA, KANSAS
e
8,ooedule 14
S1'AXEMENT OF RECEIPTS, DISllURSEW:."NTS .Al1D I3AUJWES OF CASH
WAXER, LIGHT. HEAT AlWJ POtJER FUND
From January 1, to Deoember 31, 19S8
~
Balanoe January I, 1938
.ReCll8i~s
Ad a10rem faxes
Ret'1.mda and Reocweries
Railroad street Oroae1ng Lighta
a.tund on Transformers
ToW Receipts
fotal
* 6,955.68
$42,5131.20
$ 915.96
1.194.98 2,110.94
44,612.14
$51.607.82
$14,903.76
2,132.58
5,779.30
15.166.86
286.1.
1.4.20.73
146.82
. 616.70
1,2&9.60
414.48 2.270.18
42..106.16
-4r 9,.fPl...06
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Di.bureemea1:1
I l-Yater ... Hydrant Rental
Nater ... 011:y Buildings and Ml.oellfU1eoue
Siireet Light1r:lc
White Way. Lighting
Traftio 1.1gbt. and Christmas L1ghta
Lights ... Oi ty Buildings
1ia1ntenanoe ot Street. "''hi te 'Way &l1d Traffic
Light.
N.... Equiprl811'k
Iemrood Ball Park Lighting Equipment
Kemrood Ball PN"k Lighting Equi {:IBent ...
Leu. Rental
Claflin Ball ... Wiring and E1eotri ce.l
EquiPMnt
Total Dbbu.r..ment.
Balance Dec.wab9r 31. 1938
,~!j
,. '~-,,~,'''->''' ._...-""-........".,.,~....'--,.'^_.~~ -..', '.-
~-, ','\<!I:fj~'l~."'''Z..~:;l'l~-.l;:>i~~;,:;I'~~;rH:'l/\lii;,>:\:'!i-'(,l!i.'i,1'i1f"~:,'.,.. .,:,"~;i.i,.'i"\:,"lW."~~,<o.""',_"'.,.. , _._,',;_...."'~.._ ~ "'. ,., ,. ....,~,.. ~. " "
~~it~~'..~;~...r""":,~ -,,:.:~.:'l~'V.!:"~.~'-'1J..,~;;)_, '~I.'..,,~,,"N-_.r<~l"'.;->I~: .\i,.t>i~..~..'...,.';l.,. ".' ""~." .". ' ,.' ..".. .'
CrTY OF' SAI..IIU~. KANSAS
_~.",._.w."..,.,_ .., ,.."""...,.........,.,,......_._ ___._._......ry-... .,_.
e
STATEMENT 01" RECElP'l'S, DISBtJRSE.MENTS AND BALANCES OF CASH
BOND AUD MERESt H'UID
From January 1. to Deoember 31. 1938
4
Balance January 1. 1938
:a.oe lP'bs
Ad Valorem Taxea
Ge%llitral Bond.
Special Bonda
Speoial AIa...aunt Taua
PaVing Ati"s8B'Ienta
S....r A8..S___
Street Ligb:bing Aa....m.en'ts
Interest on AaS8samenta
Interest and Prem1\aa
Aoorued Intereat on Bonde Sold
Premiums on Bond a Sold
~;I
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tee. - Dlaoounta on Bonde SDld
-
Reoeipt. .tram Bo~
Sale ot Tax Jt.tdgment Bond.
Sale ot Hefunding Bonds
Total Receipt.
total
t
D1.sb~8bUtZlt,
r Bond Prinoi pal
G~eral .Bonde
Speoial Bonde - Cityt, Share
Speoial Bonds - Property OIImert. Share
Bond IntoNat
General Bond .tnteren
Speoial Bond Iut.rest - Cityfs ShaN
Speoial Bond Interest - Property
OImert a Share
.Fisoal Agenoy Oommission and Postage
M180ellaneoul
Saline Oounty Tax JUdgment and Coat.
Bank Born oe Charge
Total D1s~~.
~e Deoember 3l. 1938
$ 62,722.88
15..723.08
$ 29.881.95
6,018.30
76.41
801.98
* 481.49
781.02
. 1.288.51
328.88
. 16.760.97
70..000.00
$101.300.00
12,000.00
~.. 400.00
. 28 .585.87
1,497.33
, 3.189.70
. 16,160.97
.26
* 78,445.98
36.778.61
939.52
88.760.9!.
$148,100.00
53.872.40
208.25
16.761.21
Schedule 15
$ 14,05l.49
202.825.06
$216.976.55
194.541.81
& 22.4.34.68.
~2.~
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CITY OF SALINA, KAliS.AS
Sohedule 16
STAI'EWmT OF REOEIPTS. DISBURSEJ.&E'NTS .AND BAUt.:NCltS OF CASH
BAJID i'UID
FrOlD Januar,y 1, to De081ber 31, 1938
. 788.66
tote.1
Diabura..,.q
Appropriation to Salina lrhmlo1pal Bud Board
BalNloe ~_bor 31. 1938
6.821.80
$6.590.48
5.149.92
t Q~...V
5a.
-,' , ,. ',~";"'''''''''''','k;~'~i'''-'"~:<\'tr,l1;~?t'~:Ri,'l\t." "'l!"'X:-',"',;;r,"",':.ve'""I':i""');"'I',~"U;"1.:,~,;"_"'''_2',,.......,' ',""".'_'_" ,,,,,.,~ ,~. "~,, ,.,_
r~%~~~~:~.~;:.\~.~ii.~t,.~\,~;,;~...~;t ''''' ;q;\.,." .'~.'"'__''''.~,l,,-' _... "";-.;-.".\."." ", ", _ - '"'. " ,
,,,.. ~. _._.0.,,-,'__"".,. _ ~_""~_"_'_'~_"''''''_'''_''._''':"'''"___~'
'-" ~"""--- ,-~ --'''''''>'''''~"'''''''-~''''--'' '~">'-. """'~~,-'-', -'-'''---'~...- .~,. -~-
CITY OF' SALDlA, KANSAS
e
Schedule 17
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STAT15ltENT 0;' .REeIIPl'S. DISB~J!I'lS AND 13AI..ANOES OF CASH.
LIBRARY FUJID
ll"rom Jlmuary 1, 'to Deoember 31, 1938
Jala.r1oe JariUIU'Y 1.. 1838
. 838.82
allMim
M oram Tax..
Total
U.3T8.aa
'12,212.84
Diab\Q""!!JR!
ApP1"Oprlatlon to .. Free Publio Ul)rai'y Board
of the 01 ty of Se.U._. Ka....
Balan.. Deoember 31. 1918
10.211.80
j .l"'~"1i
e
54:
~
,
J~:':;~C~~::;"~~j;:}~\::,)~;i:X;:::.~':';_?~',.-'~:~'~;:;'_~" ,'i::~:~.:( :,.i;;'!' ~".," ~T\R~~"tf>,:, ./' >~ .::" ::H+:_<t1~~}~":'~!' '~J;~;_;fi: -'~;2 ~<.- .;. '::-~-:.~ ':"'''\~ ~. _': _,~;,,: ,1j.r~i'~.j\lf;.,"' ,'~ _.,. ~"'~, ".,
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S1'AnMEIT OF ltECEIP1'S. DISBURSEMENTS AND BALAlCES OF CASH
AlRPORX FUJ])
From Janwu'Y i. to Deoember 31. 1938
BallU100 J~ 1. 19A
Reo.l~.
Ad Valorem Taxes
Rents and Oanoes.1OD11
Bugar Rental
Airport Rental
""'" ,,co,,,, "
...--....._,~..-,,~ ""-'~~.""~ '-,' ~,--,._'....." =_u."'... ''''''~''--~'<''-"_''''''''''___-''''''~'''''''.".<...-...",-,",.~' _.,_ '__ '~__'-'_'-_""'_L>o',,' ''''___'''~''''''''''''~",*",,~._
CITY OF SALINA, KANSAS
'161.00
~4JS.OO
Total Diaburaemezrta
Ba!ano.. DttCN'llb~r 31. 19a8
. 3.11
306.00
t 16.21
179.61
104.00
Schedule 18
.....
. 929.21
309.11
I
.1.238.98
298.82
.Ii 940..11
51.
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CITY OF SALnrA, KANSAS
, .
J
Sohedule 19
STAXEMENT OF RECEIl~, DISmmSEMENTS A1W BALANCES OF C.i\SII
BUiIlfEED CONTROL FUND
From Janue.ry l. to Deoember '31, 1935
Balanoe J8nuar,y 1, 1938
Reo.lit.
Ad V&1or.. Tues
Servioe. and Sale.
tabor and MAterial
0517.04
79.66
Total Reoeipt.
Xota.l
.
Diaburaeae.nta
Salar!.. and Wag..
Material. end Supplies
Xotal Di.bursements
1182.00
301.90
Balanoe Deoember 31, 1988
. None
596.70
$696.70
483.90
.
'-112.f~~
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Schedule
i...;
KANSAS
CITY 01<' SAl,INA.
CASH
AN'il BA.LANCES OF
tRUST AND AGENCY FUNDS
From. January 1, to Deoembar :51,
Billarsst
.Memar tal
Endowment
Fund
Cemetery
gndowmont
l:und
1";1. rem.el1 · 8
Relief
F'und
....... --
$30,02) .a"
1938
Firemen's
Pension
Fund
-
.
T,otal
$36 ,378.S1
$2.3~$3.00
1 500.00
4>0-. J. _ -_._
,:' n ,e. '';: 00
L~<:l.....
~5,'124.74
5,00.0.00
1 724:.1!
_2J f 798 .~
.t..:q,521,9J
...
28.298.90
1938 (Caah MId. Inv~atments)
Investment Acoounts
DISBURSEME:NTS
REOEIPTS
Or'
STArE-IdEm'
1
Investa.nts Transferred to Fund
Be.lanoe Janua
Le.s
-
Balance J &n\U\
I
I:
ii
!I
Reoeipts
Ad Va.lore1n Taxel
Membership Fe.. and Dues
Intervst and P:remitlllls
Bonds
Salea - Perpetual Care Sernoe
Gifts, Grants and Apport1onmen-t1
S'tate Distribution of IneuJ"anoe Premium.
Assessments on Insurance C~.
Refunds and Reooverle.
From ot.U1oellation ot 1.11"0 InS\U'8J1CO Polloi4luI
Aoorued Intereat on Bonds Purohaaed Year 1937
other
Miscellaneous
Investments Watu.red and Sold
-
...
4I'
~jl
-
...
.,
...
119.00
;
t ..=-.
:;4,136.27
391.95
10,,079.71
$ 4,136.21
510.95
(Oash)
1938
1
63.16
3'15.00
..
..
...
-
........"........._,-
~; 43i.1 .76
...
--
500.00
1
-
1..500.00
12!3.60
f
4.886.StO
'4. 5~8 .22
$4,528 .2~
9.980.48
';li1 211 16
.... .
..
...
,~)
...
-
...
-
...
...
...
1, 4'lO .00
1.00
667.50
-
687.50
l.470.00
1.00
T,otal
Disbun_ma
Pro:tesa1onal Servicea ... Medical and Iioapital
Health and Acoldent Insurance Premiums
Mlso.ellaneoua
Penaiona tor Retired FiJ"emeJ1
Rellef tor Disablod Firemen
Other
.
Total Reoei
.f.. 8,t;~
...
-
~
-
-
* 687.60
$
~L271 'Il.~
67.
..
75.00
-
51.00
..
!!.3.408.81
424.13
1,400.13
~
L.
t... B51"M
5..;..:95.26
\ilgIl113_tl~
';"(,."
594.78
...
2.237.12
,135.00
...
1.00
..
..
$
060.l9
424.13
1.400.13
.
$:5.8~.n.
3.982.16
..
-
..
-
..
..
*20
<:
,
Total Disbursement,
1938
658.54
450.00
2,237.12
435.00
51.60
1.00
Deoomber 31
Ba1anoe
I
i
Ii
~
~
I
~
~
]'
fl
~
Ii
~
iI
~
il
~
I
II
II
!I
!i
!I
~
~
" . . , . '~;o':'" '"? ~..!:;"- ,rt,"'J,..""'I&,~ ~(''\:..tl~ I' ' "",'~:j5.:.,....,"'.._,:;,~.;:"",..~1"~,:,-:,,$'..~"""',:\,,," :"'~'.'.'
.';:J/:::)k1:_':/~;~; ,:~i..:~:",,:,'_,i.';'i',~"I;:;':':-';";:':lc~,:;'~:;~'!~_~~~~"':,;;.::~)t'.'-'. ';,,' _ ,~~_, n. _~V,' , ',' _ .
", ::..."U,...., ., ',',,".", "',1....',,.,..,.'", :c..,' .~ ,'" .. _ _
STAl'E1AEJT 01<' REOEIPrS. DISBURS.E.t.tlENTS AND BALANCES OF 0J.S1:t
RE1J:EF liIGItWAY FUJII)
From Jarma27' 1, to Deoember 51, 1938
Balance JILmlIU"Y 1. 1938
:a.oeipt~
Serno.. and SalA,
IAbor and Material to the tollowing tuDd...
Connl"Uoti on JUDds.
W. p. A. Projeot 1}5988
W. P.A. Project #6002
w. P. A. Pl"ojeo1l #6301
W. p.. A. Projeot r//4J595
W. p. A. Projeot :/J6640
W. p. A. Projeot *,,037-3
tV. p. A. Pr6~eot #037-4
w. p. A. Projeot #7031..5
CITY Of' Sll.LINA, W1SAS
e
~;
e 82.44
319.10
206.70
35.70
58.82
220.12
133.20
2.2.a~
~;;
';.,
'~i
"
~
'~
~l,\
,~
"f
~~
:,',
G..Nl Impro'V9JD8!1t Fund.
Gina. Gr"tmta N\d Appor'tl 0DIIIlU2.ta
State Appwb1~t of Speoial taxes
on lIotor VGhlo1ea and Motor Fuels
a.tund.a &U:1d.Reaoveriea '
Refunds on O4lment Sao1cs
$1.358 .10
33.11
~;;
1.0/
:~:#
~~,.
~.;:";
!":'~:
:;'i,1,
"
~;.
,.,',
J!!:.:
Total. Reoe1~.
Total
;""f
"
,j
~ k
.,(
~. :;:s:
~:;
-~!
~.bv8.fNHnts
Labol"
..rial. and Supplies
Total Disbv.-..nts
Balanoe De.-nber 31 , 1$~
.:;~
~;b
i,;5J
N;~
...::!
-;,~;
:~!
fl"-
;~ e
l..:~.:
t:~;
;.,
k'
':~~
~r?
~;
$1.391.4-5
8.702.72
386.11
$7,680.01
2.926.1:6
Schedule 28
. 1,643.,17
10.480.89
$12,124.06
10.&iUS.28
~ L~7...8.S
6...:
"/ -1,'~-~;~!'L?~~~',~(.~i"1i~:::~r(:;t:~:-~;: "~~:?!:'_ ~'-!~:' '; ~::"" > i;;..' ';!:~"
Ii :''''-':'',' '1- :-;":-!'''~-';''-; -:-:;.~ .. "~~ ..~- ......._~l;O. 'i'''~'' ~"""-i"..f;".l<"'t~'if"-"- ~. ;;>: ~,l!~_'~'..~, ';;J:r;: 1,,:,,~ ,'..'.....~~, '....." '"'1\.."",,...- ,'~ .
.;-:{~;~"::ii~~.iI;:f.."":'- :,/'>";''''f>':~:':/'-i-/;':.... '~',~i!/ '___ 'Ai ~"..,<.J"T_ .,;"~",,... _ " "t' ~_..
-,.
CITY Of' SALINA.. KANSAS
e
Schedule 23
"
}~
STATEllENT OF RECEIPTS.. DlSBURS~N 'IS AND aALANCES OF CASH
CO~TION FUNOO
From January 1. to Deoember 31, 1938
'-~-
.
-~;
1-;'-
-1',
:~
t,,;
'-".
.'
~~l~
~J:~
Balanoe Jan_~ 1. 1988
R"e1pta
Service. and Salea
Sale. of Buildings
Reoelpta trom Borrowing
Sale of Bond.
Benetl t As...aments ... On Rallroe.de
~i:
{,.i
~t
<!
~::
-~~
~
To~l Reoet~
To~l
D1.lmr...nB
Prote..tonal 8ernoe.
Speoial Legal Fee. ... C1 ty Atto1"rUJY
Speoial Fee. - Clt,y Commis,loners
Coun Reporter f I F...
Witne.. Fee.
Photographer
total Pror...1oDAl Sernee.
Ottloe Suppli.. and Expense
Printing Condemna tlon Bond.
Traveling Expense
Damage Awards
Total D1sbur.ementa
f~
i)~
if;
(i
~~i
(}1
:{
~1~'
'.t,~~
~?;t
:~~'~
~\
-;..
~~
ii.
--i
N~
f1'
~{
1(,
~
iii~ "
'1
":.::-
~.~
,~?
~..
~~i,"
,,:::r.
Balanoe D.~'ber 31. 1938
,~I'-"
h.r;
-"J
~':'i;
,-.(
Ii
"\
1'ota.~
J, 7 .230....
011.,..
By ... Pu, Str..t
Con~tlon qpn~tion
'1 ~230."i
j
...
. 9.221.2$ $ - . 9,221.26
42,935.80 - 42,936.80
11.764.71 - 11.76ft.n
.163.921.76 t ... 163.921.76
'71.152.20 J.7.23O'l44 .1.0.921.78
$ 1,050.00 . 50.00 . 1,000.00
1,000.00 ... 1,000.00
62.10 62.10
315.00 3l5.00 -
18.00 lS.Q.2 -
. 2.445.10 . 445.10 . 2,000.00
19.95 ... 19.95
58.37 ... 58.37
7.55 - 1.55
88.410.00 325.00 38.085.00
~0.940.97 . 710.10 .'-40.170.87
~O.2n1l23 .6..460.3~ mJ~.8~
60.:
~;;~.~~~,~~ji:;',~jz:":.,;~_;,~~5;}~~;~'~l:~: '~7.f';.~::!:::;~},~'~;;r;~;~'~G~i>::'c;,'",,~.~?::~'"':;;:./~\1~'\>:::
't~,.~~:,:~:.~",' ,;-O'~,',
';;:."''.,''';"",,>,1_,6,',,,,,,,,,,, . ',~.~
Balanoe JanuA~ 1. 1938
aeoeipt.
Speoial As.essment ~.
Sidewalks (1934)
Services and Sale.
Refunda and Reoovenes
Reoei pt. trom Borrowing
Sale ot Bonde
Temporary Note. Iuued to Wate1"WOrks Fw:I4
Benefit Aa......nta (Pald in Full by Property Owners)
Total Cash Re,el pt.
Inter-l''und l'ran.ter.
From Vi.P .A. 1/-6002 Fund - For Cement
tJn~nded Salances from other Construction Funds
Total ReoeiPii.
Total
~
Dlabursemen1ia
Labor and truok R1re
Equ1~nt Rental
Prot.a.ional and Contracted Servioes
Printing Bond.
bterlale and Suppl1e.
Temporary Not.. Retired
1d1acel1aneoua
Interelt Qn Temporary Hot..
Paid to G4tneral Impro'nnllent Fund tor _terial cona on
lateral SanJ:bary Sewer. #167 and. 168 pa,td by the Geneftl
ImproV1t1l1ent Fund prior to year 1937
Total Cash D1.burll81.l1el1ta
Inter-Fund 'l'ransterl
To GeMral FUDd - Engineering Dept. tor Engineering Servioe.
To lleneral Fund - Street Dept. tor Gaaoline, Oil, Grea..
and .Anti-Free se
To 1'I.P .A. #6301 Fund tor Cement
Unexpended Balanoe. Transterred
Xo S....r J:.\md
To Paving l'\md
Total Dllbur.ement.
Balance D....'ber :51. 1938
..
e
X,otal
t 1.260.29
* 90.79
3.767.09
184.51
51.683.35
29,809.38
:5 116.28
l89:911.44
# 532.00
, 344.96
J- ':876.96
1- 94.788.40
jl02.048.69
$ 5,968.68
563.40
5, 311.Z1
104.09
20,S56.74
53,6a9.17
1,066.95
1202.40
I als.ai.14
i 2,111.58
ae.IA
532.00
422.15
3~922.8a
j 7.'174.70
$ 95.396.44
e
a 8.662...U
CI'rY OF SALn~A, KANSJ~
Schedule 2~
STil.XBMENT OF ~CEIP'tS. DlSBURSEt~NTS AND B.AL.iJllCES OF' CA,SR
'tiATE.mmmcs DE? ARTMEliTFUID
From January 1, to December 3l, 1938
i Balance ~Lan\U\rY 1 a 19S5
Receipt,
Hydrant Rental
Service. and Sale.
Operating Reoeipta
"Sal.. ot Investments
Temporary riotea
'. Bonds and Certitieates of De-
pod t
Retund. and Reoowrie.
Superintendent'. R.-I v1Dg FuDd
Other
Total ReoeiP,t.
Total
~Dl'Dur~t~ '
". BoUd Principal Retirecl
Bond Intereat Paid
, " ;'taw AgenCfl COlred.8ion and Po.tag.
Appropriations tor Operationa
Investment. Purchased
01 ty of' SaUna Retund1ng Bonds-
IUU4d January 1, 1988
Principal
Ac01"Ued In'tereet
temporary :Notes 'PurGhaaed tram
Oonstruction Funds
~
Xota1 D1sb~nement.
",
Balan. DeCMaber 31. 1938
$53,889,17
9.103.10
fill1,038.54
$ l4.903.75
62.192.21 119.850.81
. 3,000.00
.16
.
. :51.000.00
198.09
3,000.76
. 30,000.00
11,010.00
53.15
77,404.1"
19.809.36 61.001,46
, 51,250.00
197.135.32
$248,985.32
119. 53th 14
. 691"~'~.
58.'
. , '_.",.'-'~'-(
Jhed.ule ...
CITY
OASB
OF
BALlJf(,'ES
REOEIPTS
8T ATEME~T OF
Sewer ProJeots,
Sanitary Sanitary S~1tary
Sewer Sftf'83'" Sewer
Vi'.1' .A. r4.p.A. V1.P .A.
Jiii30! 1./:6309 _ #6640
.S} ~
Y =--.v
Storm
Sewer
W..P.A.
~69t
"'li.P.A.
1t1037 -!S,
f -
(Jut~er ProJeot.
lV.P.A.
1J!r081-1
.
W.?A.
(<<>02
Curb and
Vi.P.A.
iJ5~
W.P.A.
"5172
ft If ,
$292.72
Sheridan
and Kana...
Avenue
r~940.06
1938
W.P.A.
#5146 S1den1k: ProJeoti
Widening VI.P.A"; W.P.A. W~P.A"
8th Stre8't fi6M2 ~988 1#011-4
S.-r
Fund
Paving
Fund.
.
$ =-
l
..
..2~ 767 .83
$1.017.61
tl,411.73 $ .6l t 711.23. ..
621.70
.
-
91.79
..
*
..
...
25.18
$
..
..
12.89
$
..
..
..
$
..
262.00
-
$
-
185.50
..
$
..
423.12
336.10
$
..
-
-
$
..
-
..
$
-
-
...
$
$ ..
1,513.98
394.50
$ ...
1,268.10
18.10
t ..
10.00
..
...
..
...
$
..
..
..
.
90.19
12.00
..
$
- ~ ~ - - - - - -
... .... 6,000.00 9,000.00 2,500.00 1,100.00 800.00 4,438.05
~ - - ~ - - - - -
$ - $.. (4.... $6,186.59, ~9,262.00 12,500.09 if;71~ $ a2S.1!. *4,529.84
$ - ,.. $ .. $ .. . .. . .. $... $ ... $ ..
- - - - - -.... ,.-
, -: J ":i .. ~ .. t .. I -- ~.. t -, t ..'
~ -~ $ .. ~. .. r ,7t>9.82 ,$:6.186.50 $~~2624.09 i2,500.00 J." 825.18 ~4,529.84
(940.06 .292.12 $1,071.61 *3.527.66 .6.186.50 ~9.262.00 ~2.500.00 ~4,529.84
;~ 532.00
..
$ 532.00
y2.24<h69
~2,244.6~ ~ 825.18
...
..
..
$ 759.82
..
...
- - - -
t ... '''IT fl0.00 $1.284.20 .1._.41
, ~ ~ Q
f ~ . ~ j - 9 -
- ~ ~ -
1':' -. I.. i ... . ' ..
$ ... $10.00 .1,284.~0 .1~906.48
$1.471.i3 ,f 9.59 .1~995.43 ~1.908.48
..
..
...
-
...
...
7,310.04-
5,371.31
637.81
13.319.22
...
422.13
422.13
3.741.35
$
44,373.31
761.60
...
...
$
..
3,073.43
..
$ 187.00
...
...
...
568.93
..
380.98
...
...
*
139.70
...
..
$
n.lfJO.Ol
450.00
...
$1,101.64
...
$1.om~.96
54.90
...
...
1,505.32
...
...
1.563.72
...
...
4.071.70
...
...
-
3,654.55
...
...
1,118.99
...
...
...
...
...
-
..
$
...
...
...
...
...
..
.
...
...
..
...
...
...
i
66fh20
58.50
...
$
213.40
...
-
.
-
1,117.::5
..
...
1,597.62
..
$
..
...
...
...
..
...
..
...
-
...
...
-
.
14..363.05
434.20
...
5,371.31
44.89'
l58.24
6.396.02
$
..
..
t
OF' SALINi~, KANSAS
DISf1URSEMEm'S AIm
CONSTRUCTIOJl FUBDS
From Janue:ry I, to Deoemher 31,
...
59.20
1,130.86
47,293.15
...
...
~3.835.03
$ 688.78
...
...
:L755:93
$
..
~ - - - - - - -
f ... '" l~n-~n~~~~~__~_ 12:717.8,4 ~4.956.l9 ii5~707.71 ~h.693.42 U..8$6:30
$ $ $ 533.00. .. $ 212.68 $
-
..
..
...
..
~ - - -
J u__,...~__ i... .1.8 U .02 Jl. 742.08
$ . .. .
160.50
905.45
8.03
...
2.00
...
3.43
...
l.9S
...
28.02
..
26.38
..
80
7.30
532.00
69.
-
..
..
$
...
..
.
...
..
..
10.91
..
..
..
$
609.32
{;
..
..
..
t
.. 354.96 61.17 ..
- - - - - -
! $ ~69:38 ~, 26.0! 1. 214.63 f 350.39 i ~9.~5 t 694.81
$940.0~ ~292.72 j1.071.6! ~3.527.65 $5.515.51 $p,733.73 $1.908.05 ~2.244.69 1825.18 14.629.84-
41... 1'" i .. i.. .. L JUi9..~ .1;5.628 .21 ~ 59~ 95 a ... .l .. ... -
&a.-t~ . -'-..~ --~~-- ~- 'It.rot 'f~ . ~ /IIl,...~V'~l1..,.""*'......,...._;:. ~'---'T.,..~.. ~~"..T~.~ 'I
~nl
..
140.71
749.81
..
940.06
.940.06
..
..
..
1 471.73.. .. -
tl;471.73 ~.. ,~ .. l 10.91
tl.471.73 t.. .1.811.02 t1.753.05
A.. ... 4 9.,6,a i 1~4.41 1. 16.5.Q
..
-
-
..
...
..
609:'32
14.316.88
~ 1.62S..,m
" lo." _1,,:1' '> . ""'f .~".,.. ,.~ .',.,',.".-:"'...,.,,, :,'E,,":,',',., ,>,~,' ",+~,;.,;":,!","'_~,;:,'.,.: ',',,1 ~",,'.:4,f.'.'; ':;'~,'.,'~ <" ~"\,,:!." "'-,,,',':',',' . ._..,>'f ~.<),:.Jf,','f~,','..~'~':' ;-v: ,~;'::< ,.: :";:;:,t>~..- ~"~":'1"~ "'li'fJ. "'1#'1',,' ,'~''''''1;'< . ,.
::_g",~':;:;::;i~';.:>';;~~fL~).;:~:'a~;::;,,:, ',," ".. "t: ',> . .
.' '. .~
..
GITY Or' Si,UNA, W'SAS
-
SOhed.u1,. 25
.
STAfEMENT OJ.' INCREASES. DECREASES AND BALANCES O}' Ilf/ESXMEMS
TlWST .AND 4GENCY Fmms
1 ",~
From January 1, to Deoember 3l. 1938
r.tal
Flreun' .
Rellef'
Fad.
ee.tery
En401m11lS
r~
Hl110ren
Jlemorial
Endow:ment
Funcl
Bal,anM J~ 1. 1988
~s
IDtsenllt on Jaaturecl Cent-
ti_te. ot Depoait
ToW
$28.298.80
'21.790.90 $5,000.00 i1,500.oo
1~.91
'28,...,8'1
145.91 _
-
.al.~.81 .5,000.00 $1,500.00
O'or....
Invea1tmtm:te"'tured (S"
Sohedule feo tOr Prooeeds)
1.600.00
1.500.00 _ _
B~la.noe Deoeaber 31. 1988
t26r94,4..$1:
~2Q,444.~t $orooo.on $l.600..aq
"tl&'t
'il"""-"I;;:",,,,:S':'I'I~l;;;a:oii"J,'I'JlJ.::;g~"t_lk.;~ilA\i'i~i:/jM~t):\:l,'l'lj;i.:1li,~~ioI,"",,,,,~~.~,z.7iI+'f!!.""'C:""""'~""~""""'"'_"',_"" '~, ~," ~",.~
';ft~~,.tjl,:tl~'ti;;J.~,~!i?4'~~~.lfi~'.~~,Si~}""," " ... '.",<_~ ~
e
',;;
:i;,;-
~
,~
:~
.K~
~~
~
,l~
e
CITY OF SALmA, ltANBAS
CASH II, CU8'lOJ;Jr OF CITY TREASURER
As atbeoember 31, 1988
Total
DisburaeuJ1'b.l.
F1md ca,eh .D1aburaements (Per Reoorda of City Clerk)
Balance n.~...l 81 1938
, The Fal'Zlle'" 1a~;J Bank. Sal1na, Kana..
the Plantera State BaZ1k. Salina. Xanaa
The National Bank of' America, Salina, Ian..,
The Plante" state Bank, Salina. Ian..
(1J111orest Memorla1 EndOllllaent F\1Dd Aooo\at)
The Planter. state Bank, Salina, Ie.n..
(City OJ.erk'. Revolving 1ll.11Dd)
t49,838.N
71,246.66
61.870.77
1,271.78
Exhibit "aR
.118,270.:50
pl5.242.59
.933,512.89
748.784.81
500.00 ~1~_7~.9a
._~~!
Schedule 26
KANSAS
CITY OF SAW/A,
e
ES
The Planters S'tate Bank
Ci ty Clark f s Revolving
li'und Aooount
-------- ... ,....-.
$500.00*
The Planters Stute Bank
Hi11ore.t ~moria1
Endowm.ent F\u1d Aooount
The National Bank
of Amerioa
'l'he Planter.
state Bank
The Fanner.
National Bank
~1
~'
)1
"
~\
"
-
..
$1,271.76
-
-
...
~500.00
-
840.00
201.10
25
20 .000.00
46,.047.10
-
-
$
~1.271.16
-
-
.
:1
.,
:;i
~,
"I
L-=-
$~9aOO
-
S&1..271,16
(,
".;
$)
:J
!~
!,'.
~
,..
;<1
r
;.~
,
CUSTODY OF eIrY
CASH IN
$86,a94.48
6,954.44
-
93.18S.92
$25,000.00
6.:U8.15
$
Sle.lS
"~1
.'J
1939.
c'
.l.
Balanoe JMuary
..'
. 13,648.59
..
l2,390.86
Ill.. 24t1. 65
. 40 .000.00
-
-
4O..0Q0.OO
i3)
966..11
Bank
.
e
$115,804.71
-
-
fotal
r
$217,619.54
5,954.44
12,390.86
Balanoe
--
PIus
Year 1938 Receipt. - Deposited January 12, 1939
Year 1988 Reoeipte - Depoai 'bed January 5, 1939
Check ":(62353.. 62354 and 62355 Issued to State
T~a.:suror oovering bonds end coupons due J an-
uary 1, 1939. Entered on Treasurer'l Beoord8
January I, 1939. Paid 'qy Banks Deoember, 1938
1938
Deoembe r 31
rBank
135.804.11
$ 80,060.62
5.916.16
M2..0l1.94
$146,060.62
12.233.30
j!67 .283.~~.
1938
Total
Les.
--year 1939 Receipts - Deposited Deoomber..
OutatandiJIg Oheokl
85
1938
Deoember 31
Total
Balanoe Per Treaaurer'. R.eoords -
.
."'~~~~~~~~i.~~:;';"';;,lD1,~'fW"_~~~"~'1t'I;;'1ii~~~~~~~~'
SALm, KANSAl3
crry or'
e"
Exhibit
1'-.-
INVESTMEfJl'S IN CUSTODY OF' CITY fRf;/lSl1R.ER
As at Deoember 31, 1938
e
1~
J}
i~S
Balanoe
I:;e oembel" :51,
1938
-,
... Year 1938
Deoreases
Chang!!
Inoreases
Balance
January I,
1938
Bond or
Certifioate
Number
Rate
-
Due
-
Dated
~
Issued Bl
,.
~1
... ~
"~
:;1
~
,1
1':1
{I
;
-
-
-
1,835.17
S,726.10
1,883.60
-
500.00
500.00
500.00
500.00
500.00
500.00
500.00
600.00
500 .00
500.00
[)()O .00
500.00
~
~;
~20,444.81
-
----
$20.444.81
;;';8,798.90
-1.,..?98.90
$7,444.87
" ,,298.90
i# 145.97
;;;:21,798.90
-
Sub-Total
teas... Certifioates of.' Deposit b':xohanged for New Certifioates Upon Maturity
Total.. Firemen's Relief Fund
~1~500.00
,~21, 798.90
'fl
'j
~
$ 1,000.00
1,000.00
1,000.00
1,000.00
1.000.00
-
-
-
-
..
,
:.f:l
-
-
-
..
-
.;.
'\I
1,000.00
1,000.00
1,000.00
1,000.00
1.000.00
~
30
16
43
49
62
4 1/4%
4 1/ 4'~
4 1/4%
" 1/4%
4 1/4%
1- 1...39
1- 1-40
1- 1-41
l.. 1-42
1- 1-44
1- 1-34
1- 1-34
1- 1-84
l- l-M
1- 1-34
t 5~OOO.00
$
$
5.000.00
$ 1,000.00
500.00
.yo
$
$ 1,000.00
_ 600.00
$ 1.500.00
57
65
4 1/4%
4 1/4"
1- 1...43
1- 1-44
1- 1-34
1- 1-34
Refunding Bonds
aefund1.ng Bond.
Retunding Bonds
RQ.f'unding Boms
Retund1%Jg Bonde
Endowment Fund
Hillorest Memorial EndO"lmlent Fund
City of Salina, Kanaas Refunding
City of Salina, Kansas Retunding
Cumete Endowment &'und
City or Salina, Kansas
City of Salina, Kanaas
City of Salina, Kansas
Oity of Su11.na, Kana&a
City of Sal1na, ~sas
Cemete
Tote.!
Bond
Bond
..
..
-
-
e
-~~ .~
1.600.00
1,000.00
2,000.00
1,000.00
2,000.00
1,000.00
-
;f;
$1,846.61
1,799.19
3,653.04
-
1,000.00
-
-
-
500 .00
-
..
-
..
-
-
-
-
-
..
-
-
,ilo
..
L.li.6...jl. ;;Sl.. 500 .00
-
..
...
-
...
1,835.17
3,726.10
1,8[33.60
-
-
-
-
-
-
-
..
-
-
..
..
-
-
-
-
..
-
..
*
1,846.67
1,799.19
:;,653.04
..
-
-
1,000.00
1,000.00
2,000.00
1,000.00
~,OOO.OO
1,000.00
500.00
600.00
500.00
500.00
500.00
500.00
500.00
500 .00
500.00
600.00
600 .00
500.00
600 .00
~
-
~
Trea8Ul"er
Endowment F1.tD4
~
18314
20897
30842
21167
31378
18553
24
35
41-42
50
55-56
63
8
9
10
l1
12
l3
14
15
l6
17
18
19
20
2 ,:
2 %
2 %
2 %
2 ~
2 ,It
10
4 1/4%
4 1/4%
4 l/4%
4 1/4%
4 1/4.%
4 1/4%
4: 1/4~
4 l/47~
4 1/4%
4. 1/4%
41/4%
41/~
4 1/4%
4 1/41'
4 1/4%
4: i/4%
4 1/4%
4 i/4%
4: 1/4%
7.. 6-3$
1-17-38
10-28-37
1-16-39
1-16..39
7- 5-39
1- 1-38
1- 1-40
1- 1-4\
1- 1-42
1.. 1-43
1- 1-44
12- 1-38
12- 1-39
12- 1-40
12- 1-41
12- 1-42
12- 1-43
l2- 1-44
12- 1-~5
12- 1.-46
12- 1-41
12- 1-48
1a. 1-49
12- 1-50
7- 6-37
1-18-37
10-26-36
1-17-38
1-17-38
7- 6-38
1- 1-34
1- 100M
1- 1-34
1- 1-34
1- 1...34-
1- 1-34
12- I-&)
12- 1-30
12.. 1-30
12- 1..30
12- 1..30
1~- 1-30
12- 1-30
12- 1-30
12- 1-30
12- 1-30
12- 1-30
12- 1-30
12- 1-30
Certificate of Deposit
CGrtlficate ot Deposlt
Certifioate ot Deposit
CGrtif10ate of Deposit
Certifioate of De~08it
Certificate of Depoalt
Retundlng: Bonds '
Rofunding Bonds
Refunding Boms
Refunding Bonds
Refunding Bonds
Refunding 30nde
Internal Improvamer..t Flood Control Bonds
Internal Improvement Flood Control Bond.
Internal Improve..'1!8nt Flood Control Bonds
Internal Improvement Flood Control Bonds
Internal Improvement Flood Control Bonds
Internal Improvement Flood Control Bonas
Internal Improvement :noOd Control Bonds
Internal IIJ1pro'Vel1'..ent nood Control Bonds
Internal Impro..-<<'!1ent Flood Control Bonda
Internd 11nprovement Flood Control Bonds
Internal Ir:lprovem.ent Flood Control Bonds
Internal lmprovement Flood Control Bonds
Intorne.l Improvement Flood Control Bonds
Flre..n'. Relief Fund
Planters State Bank
Farme 1"8 N a ti 0111.1 Be..."tk
National Bank: of Amerioa
Farmers National Ballk
National BaXlk ot .Amerioa
Ple.nten State Bank
City of Salina. !ansae
City of Sal. iDa, Kansa.s
C1 ty ot Salina., Kaneas
Clty of Salina, Kansas
City of Sallna, Kansas
City ot Salina, Kansas
City of Salina.. Kanlas
C1 ty of Salina.. Kansas
Oi ty of Salina, !ansas
City of Salina, Kansas
City of Salina, Kan.as
City ot Salina. Kansas
City of Sallna. lanaae
City of Sallna, Kansas
City of SaUna, Kansas
City of Salina. Kanaas
City of Salina, Kansas
C1 ty of Salina, Kansas
City of Salina, Kansas
Custo
in
MGmorlal
Total Investments
Hillorest
Total
(-I
1
~~,~
.un
Exhibit
SALINA, KANSAS
CITY 01"
e
Ii'
>,
Exoeu ot
Aotual Jeoeipta
over
Bud~et
Receipt.
Antic1 pated
In et
Reoeipts I)t
Tax LnyiJl1g
u Fupd8 __
Le..
-
Receipts ot
Non-'tax
Ul~
FundI
Total
!li3oeipta
!1:;elud1zlg
Tran.fer.
144.16
4,039.73
2,334.'"
2,663.58
551.83
313.18
280M
2.794.49
$
$ 22..806.91
27,640.09
21,87S.9S
5,559.11
1,8,41.14
3,288.98
2..694.92
5.500.00
;~ 22,951.07
30,279.132
24, 213.'rO
8.222 el59
2,392."
3,,602.16
2,954.!J6
~. O.294.j!
$102,911.136
...
...
...
-
...
...
...
...
~
'"
$ 22,951.07
30,219.82
24,213.70
8.222.69
2,392.97
3,602.16
2,954.96
8.294.49
.
-
i VEl and Finanoe Department
partment
partm8nt
ng DlJpartaeJXb
eot1on n.partmet
~
Depal ~lJ
t Department
~otal General Fw:u!
;.i,
~
11,101.78
3,G34.18
2./ .8.3
1,457.26
862.64
2,661.14
5,'182.&5
~~
.It
$ 91,210.08
Za,440.44
17,226.27
4,868.32
6,7'67.40
9,364.93
38,8S9.49
35,074.132
17,254.10
6,325.138
" ,420.04
12.026.()7
44,672.14
-
...
...
...
...
...
...
$
.102,911.86
35,074.62
11,254.10
8,325.58
7,420.04
12,026.07
44,872.14
26,206.90
2,096.03
-
~8.76
1.102.02
109.7l
96.70
126.81
..
...
...
-
-
...
...
4,,401.35
...
...
-
...
...
...
...
4,528 .l~2
-
-
...
...
...
...
...
'--..-
...
4,886.90
laB.GO
438.76
191.735.32
10.430.69
63,921.76
94.788 .40
4,625.22
4,686.90
126.60
4:58 .76
197,135,32
lO,4S0.89
65,921.76
94..188,40
1'1 re Depal"t.ment F\al
Fark Dop8.J"tatent Fumi
Memorial Hall P\md
Sewage Disposal Fund
General tmproTeaent Fund
Water, Light, Heat and Power Fund
Bond ud Izr:berest FuDda
G$neral Bonde and I'm;en.t
PaTiX1g Inteneot1on Bonds and Interest
Special B<<;>>nda and Interelt
Bazld F'und
Li'bJ'U!1 1'Uat
Airport j\tad
B~.a Control FQrKl
XrQt &11d A:gftJ1. ~.
Flre:men's Pension Fund
Firemen'. Reliet Fund
Ca~.ry EndovmwJrli FUnd
Hillcreast MellOnal Endovaent lr"'und
Waterworka Department Fund
ReU..f H!gmm.y li'w1d
~d...tion Fund,
ConnJ'U<.ltiOll hDda
124,216.41
13,627.05
...
5,273,04
10,,271,80
200.00
500 .00
l60..423.31
15,723.08
...
5.S:n.l,O
11.313.02
309.'11
598. '10
...
...
36,116.61
...
-
...
...
160,423.37
15,123.08
56.778.61
5,821.S0
11,373.82
309.71
596.10
06.
!otal
r 1
e
WfSAS
CITY OF SALINA,
ItE"
Exhibit
e
Balances
,enoumbered
F'und
Balances
Unencumbered Fund
~'l1l1d ... Les.
Balanoe. l<~und.
12-31-38 Liabilitie.
Plus Le..
Balanoe of Disbursementa Lia'b1ffiiea Balanoe of'
Budget no~ Applloable to Ohargeable to 1958 Budget
Db bursed 1937 Budt':et 1938 Bud~et Unenoumbe red
,--
17
Let'
Disbursements Diebursemonts
of' Non-Tax at Tax
IAtvy1ng lA"Ying
F\mda Funds
Total
Dhbursement.
( Inoluding
Tnm~er.
Bud~n
1,625~5lf
51.91
802.55
1,018.80
1,230.31
1,332.66
3.89
33.16
~
oj
246.02
251.91
431.72
62.42
5.50
...
25.82
33.15
_.II __,..
'.
~
1
~
"I
~
'.~,,'.
~.~
'~
~
:~;
~
q
f:~
t
o
k:'
fj
fi
;
jf~,
'i,~
iJ
12,030.63
8,629.10
2,830.84
4:82.81
2,121.83
548.~
7,424.80
2,076.26
9,S()l.06
1,280.06
2,076.28
2,:313.06
1,043.24
43,150.00
42,106.76
...
42,.106.76
10,500.76
6,039.46
5,894,46
840.53
1,940.84
938.51
112.80
3,840.72
10,113.61
851.34
..
..
..
3,840.12
lO,11S.61
851.~
3,715.86
..
..
..
...
...
...
...
-
3,713.85
..
..
4,401.36
...
..
681.50
...
..
..
3,296.26
..
.687.50
3,295.26
..
1,271.76
69,449.98
1,531,83
30,211.23
5.634.86
...
...
-
...
1,271.76
69,449.98
1,5&1.83
30,211.23
6.662.25
..
..
..
...
...
..
...
...
...
...
..
..
...
...
...
...
..
..
..
..
...
..
...
..
...
..
...
..
..
...
179,535.34
10,586.23
40,940.97
96.396.44
119,535.34
10,ale.2S
40,940.97
95.396.44
Fire Department FuD4
Park Department Fut.I4
Memorial H.o.11 Fund
Sewage Disposal FuDd
General Improvement Flmd
llater, Light, Head and
Power FUDd
Bond and Intereat Fu1:IdtI
General Sonde and Interest
Pa"f'1ag Interaeotion Bonds
and l':1\terellt
Speoial Bonds and Intere It
Band Fund
Library Fund
Airport Fund
Bindweed C0111lro1 l'Ua4
Trust amd Agenq F\o:1de
Firemen t . Pens! OIl FlII'1d
Flremen'. Relief Fund
Cemetery Endowment Fund
Hillorest Memorial End.ow-
ment Fund
Waterworks Department Fund
ReUef Highway Fund.
Condemnation Fund.
Construotion Funds
1,017.39
.a5~1~
,
~'
,.:
~
f~')
;.
67"
~
'1,871.68
283.82
1,284.27
1,079.22
1,235.81
1,332.66
29.7l
-
$
~ 1,106,84
sew..H
sa.1I
2.01&..
398.70
562.25
466.60
101.26
246.02
231.91
481.72
62.42
5.50
..
25.82
33.16
1',
...'
$1,086.54.
291.09
6.87
339.40
49.05
613.57
-
...
-
-
1.65
-
600.76
6,039.46
5.894.46
840.53
1,940.84
940.16
112.80
~4A470,...Q
.a....z..7~lrm J5aD884.Q.
three paragraphs)
$
454.76
172.17
258.86
68 .45
-
2.80
177.36
39.26
13,117.07
6,926.19
2,837.51
93,47
2,176.68
65.25
10,
17,'106."'.
4,462.27
-
.08
-
379.57
16.10
(First
~
,
, 26,865.00 $ 1,498.10
30,040.00 506.10
22,740.00 139.eO
5,575.00 8,OI1.7D
2,520.00 404.20
3,310.00 559.45
3,075.00 314.06
6.500.00 95.l!
* 26,366.90
30,544.60
23,479.68
1,616.70
2,ll6.80
2,750.55
2,760."
6.404.84
-
-
...
-
-
-
..
...
$
$ 25.366.90
3O,6t~..
23,479.68
1,6l6.70
2,116.80
'2,180.55
2,760.94
5.404.84
Yunda ~cl Jf~ Departr.Dent.
- l Ll _ 1,----........-
General Fu:a4
Admin1stn:ti ve end Finance
Dep..riaent
Polio. Depal"bmen't
Street Department
Engineering Depal""tment
Mille Inspect! on Department
Legal Department
Bulldinc Department
Oi ty Court Department
Total Genera.l Fund
$
127.90
l,86S.87
2,589.28
1.592.01
l,477.78
2.S'n '" '18-
..
...
-
...
...
1.85
...
See Cosmnents on Page 16
{\
'Ii'
$1,086.54
297.09
6.81
339.40
49.06
613.51
...
...
..
...
...
1.00
.
$1,173.65
994.83
328.29
189.24
525.61
63.00
1'1.706."
380.22
16.10
'r
-
41&.01
1,169.13
2,oe7.86
l,.u.81
1,001.22
2.021.18
4,462.21
.08
...
Total
e
$ 99,625.00 t
34,060.00
17,390.00
4.870.00
6,975.00
10,700.00
$100,040.01
32,890.87
15,322.14
6,311.86
5,973.18
12,727.16
...
-
...
...
..
.e,
'll'
$100,040.01
32.890.87
15,322.14
\3,311.88
5,973.78
12,727.16
129,148.40
15,355 .00
...
5,160.00
10,271.80
679.04
600 .00
146,854.84
10,692.73
..
6,749.92
10, 211.eo
298.82
483.90
..
...
36,194.30
...
-
...
...
146,854.64
10,892.73
36,794.30
5,749.92
10,271.80
298.82
483.90
, ....'....",".
-",""-
ii:}'';' .~,'.:~ '~,
CITY OF SALINA, KANSAS
e
Exhlbit "Fft
C~ARATm SfA"tEli.ENX OF TAX LEVIES AJfD ASSESSED
VALUATIONS SHOWING.AJ(}UNT or 1938 TAXES 001 IN 1939
'1'u~, faxe.
. 1 fund
'11". ~nt Fund
Park Departmen'ti Fund
Memorial Ball Fund
Snqe Di.poeal Fund
Gen.ral Improvement Fund
Wator, Light, 1:1eat and Poftr Fund
General Bonds and Interes t Fund
Paving Inte1"seotion - Bond and
Inter.. t Fubd
81l"1t1 DC Fund
Bani hn4
Libnry Fund
B1n....d Control Fund
Firftl8n t. Penaion Fund
1'ota1 t&%Utlble Tue.
IJl~bl. fues - Gene1"8.lFw:ld
Speoial Aa...sacatl
Pavbg
Sewer
W..d Cutting
_.1" ServiN Connections
Tanglble Property
Intangible Property
I.u.r 19S5
$21,272,027.00
4,739,344.00
e
Tax Levi.. in Mll1.
Year Year Year
1936 1937 1918
........--. - ~
1938 Taxes
Due In
1939
2.0443
1.4190
0.6047
0.0700
0.2960
0.4860
2.1240
2.9120
0.9360
0.1160
0.2520
0.5720
-
11.7960
2.500 2.1380 . 49,731.32
1.553 1.4170 32,991.14
0.640 0,5470 12,736.50
0.l81 0.1220 2,840.'*l
0,334 0.2660 6,960.31
0.431 0.5000 11,641.U
1.882 1.6380 36,808.41
2,671 6.1300 142,721.44
0,673 0.4010 9,336.26
-. ..
0.262 0.2090 4,866.04
0,501 0,3800 8,847.33
0.026 0.0310 721.16
0.200 0.2000 4.656.49
11.865 13.8670 $322,857.79
9,259.02
27,919.07
5,691.73
618.60
235.88
34,463.18
alO8.67ittSi
y~ 1938
$23,282,454,00
6,555,421.00
Year 1931
.22,126,278.00
6,023,260.00
~
I
~
I
I
I
I
I
\: ~
881 I
.
~
KAHSAS
Exhibit uG"
SALINA,
Peroentage
of 1937 'I'axes
Colleoted ~~
193" 'I'axes
Not Collected
B Ci
Adjusted
Tu Roll
Year 1931
Plus
Tax Roll
JI.d,1wrbnonts
Original
Tax, Roll
Year 1931
Tax Levy-
Year 1937
(Mills)
-
-
-
-
-
..
-
-
..
...
..
-
..
3,486,,69
2,165.89
B92.67
252.44
465.82
601.08
2,624.75
3,133.48
938.58
366.40
707.10
14.85
278.94
93.520
98.814
.~3.~
99.33
$ 16.646.90
~
~
80.880
71.046
59..65!
1!.! 7~3
P2,.PQl
5,353.20
1,6G2.29
299.25
,'"
y
253.635.24
$ 22,645.07
4,054.24
440.aa
1nc
7..504.74
'.fotal
Plus
--riiterett
.$1
-J
.~
:~
;i
~
!'l;
~
Y'
~
7.20
$305,180.81
s
~
CITY 01"
$
. 61,680.26
32 ,11S .09
13,236.04
3,743.30
6,907.55
8,913.66
38,922.25
55,363.88
13,918.53
6.41A.50
10,~65.43
617.04
4..136.21
$113.81
66.42
23.26
6.Q8
12.14
15.61
68.37
97.26
24:.4&
9.51
18..n
.92
7.25
6!5, 280.76
34,340.40
14,151.87
4,002.32
.., ,305.51
9,5W.41
4l,6l5.35
59,194.62
14,StH.56
5,793.41
11,210.94
552.81
4.422.46
(,
$ 32.44
a<).16
U.a1
a.l.
4.3$
I..
....
M.7'6
8.76
.3.41
6.68
.3%
~.OO
-----.___10
$154.00
;i; 55,313.20
34,360.56
14,160.18
4,004.67
1,389.84
9,5313.99
41.639.17
59,229.37
14,890.01
5, '/96.62
11,211.52
653.13
4..~25.06
2.500
1.563
0.640
0.101
0.334
0..451
1.882
2.617
0.673
0.262
0.507
0.026
0.200
Ad Valorem Taxes
Ta~ib.,le 'E6f'88
General F\.lIld
Fire l1epartment Fu.nd
Par.! Departnu'ul't Fund
Memorial Hall Fund
Sewage l~apo.al Fund
Gene ral Improvement Fund
Water e.nd Light Fund
General Bends and Interest Fund
Pe:vina Interaoetion Bonds and IntereS'b lo'Und
BanR Fund
Lib...,. Fund
B1ndfted Control Fund
i'iremen' 8 Pension Fund
547.57
16.
;
',c'>
S60 .80
$245,
$454.05
$262,362.42
$262.513.42
;Ll.aaaa
lble Taxes
Total Tan
274.44
8
..
8.373.17
1.67
8.372.10
Fun4
IntangiblG~T~e. .. General
~454.05
..
..
..
.
,:;.
l'
139.94
$200,776.18
454.05
$305,694.48
513.61
$
89.
281.229.23
,~270.. 736.19
. 21,988.21
6,706.53
739.88
, 27
-
14k>J..05
$280,782.38
1.20
SUMMARY
Speo1a1 Aa..a~t.
Original Tax Roll - Year 1937
Les8 .. Adjustments to Original Tax Roll
Adjuat4l'" Tu Roll - Year 1937
l:!!!. - Taxes Refunded by County
1937 Taxes Remitted to Clty
!!..!!. .. Interest on Speoial Assessments Remitted
280.715.18
~,~Mil!lIIl4~":..iIl'''~~..J;,~'~~,':olDd>>I,~_'''}~1.J'.fL''~-,~~~''''~',;-,Mll.'C!I.:~~~
$112.3$
_3.03
17.18
l.~
$
$ 34.444.68
l'f1.2S
~).S~f).
34..805.96
$
Aa.....nt,
oial
Total S
Re;n1tted to 01
Collected on
Total 1937 T.xe.
Colleoted b'
Not
1931 Taxea
i~otu.:'"
e
tZ70.C3S.52
<'
. 2.'3.341.30
5,723.66
141.00
Valorem Taxe.
Ad
Total
s
e
11
,~
'f'
:i
"H"
Exhi bit
e
,
~
Total
$ 8,328.13
55..334.02
711.06
153.42
J
~
~
.~~
,f
~~:
~i~:
~""""",
'r.
,
, I"
<,
;:
,",
\"~',,~:,
t.
~., .
;'1
!~
\~
"
,,_37..534.71
$ 27..147.14
--.124.49
i1,606.64 $1,431.42 ~1.9l8.90 $1,924.48 t 3,506.13 10,387.57
S2,.4~8~ ~2~99,~~ ,u...*-.8~. $5~.6fbh1~ $13a9~ ~~3a2~~
$ 63,662.15.
34,672.44
14,104.65
3,900.58
7,408.31
9,882.02
42,56l.20
62,722.88..
15,723.08
5,821.80
11,373.82
3.71
517.04
4.136.27
"'276..489.95
$ 29,881.95
6,018.30
547.37
16.41
117.94
90.79
801.95
~
...
-
-
-
..
-
2,827.76
-
...
..
...
...
-
$2,327..76
$ ...
..
...
..
...
..
..
* -
~2a821..76
Grand Total
70.
Dlstribution to Departments ot Goneral fund is shown on tollowing page.
Inoluc1os Delinquent TAXes levied tor 3inking Fund .. Years 1932-1936 inolusive.
.
..
F\md
Ci~arette Taxes" General
e
6,274.44
51..680.26
,;;it
'I
53.69
3..653.78
$
63.69
1..803.48
*
-
119.95
$
*
-
265.85
$
$
...
..
.
Ad Valorem
General 1
Intangible
Tangible
59,954.10
32,118.09
13,236.04
3,743.30
6,907.55
8,913.66
38,922.25
55,363.88
13,918.53
5,418.50
10,485.43
...
511..04
4.136.27
CITY OF SALINA, WSilf:l
STATE1l:8NX OElVED ~Oli( OOUNTY TRE,
OF ASSES3 SXRIBU Ii TO ~ttlIDS OJ
\ -
nuary to Deoember 3
Tuxes Distributed b County- and Remitted to 01 of' SD.lina
--r;.vied . - .....;.j -Total -
Year 1931 and Levied lAlvied Levied Levied Levied. Delinquent Levied
Prior Years Year 1932 Year 1933 Year 19M Year 1935 Year 1936 Tax Year 1937
~.
;,;
3,101.45
2,554.35
868.61
151.28
500.76
968.36
3,6SEl .95
1,359.00
1,804.55
403.30
S88.39
3.71
..
..
,
~ 1,851.17
1,304.82
445.25
66.16
261.14
421.89
1,813.85
2,671.39
825.19
222.32
504.61
..
..
719.95
488.78
186.44
37.16
9S~86
176.68
679..00
825.76
313.36
81.25
157.4?
..
..
..
~.
if
111.06
427:.09
159.63
31.58
86.60
204.68
598..95
642.21
359.94
59.18
142.21
..
..
..
$
265.85
211.83
58.73
14.20
42.93
101.65
333.20
265.22
179.21
30..16
52..65
-
..
..
$
153.42
1l5.83
18.58
B.18
16.34
51.56
153.95
126.66
126.25
10.39
31.38
3.11
..
..
*
~/
Fund
Fund
Fire Department Fund
Park Department Fund
Memorial Ball Fund
Sewage Disposal Fund
General Improvement FuDd
WateJ", Light, Heat and Ponr Fund
General Bonds and Interest Fund
Paving Interseotion Bonds and Interest
DandFund
Library Fund
Airport Fund
Bindweed Control Fund
Firemen'. Pension Fund
Total General
253.635.24
22,645.07
4,054.24
440.63
..
-
-
7.20
$
$22.. 854.71
7,236.88
1,964.06
105.14
76.41
11 7 .. 94
90.79
194.76
;~
i10,460.39
2,480.43
769.20
52.46
36.56
-
36.85
l30.63
.
~
$3,159.70
$1,308.40
421.26
28.13
14.64
38.94
113.11
L822.Z3 $1,561.6,:4 i3.422.~9
$1,161.58
310.85
n.25
11.94
117.94
15..00
264.34
988.66
306.26
2.85
9.11
..
..
$
$1,271.81
156.60
12. 05
4.10
..
-
162.18
Valorem Taxes
Speoia1 Assessments
Pavillg
Sewer
Weed Cutt1xag
street Lighting
Water Servioe Line.
Sidewalks
Interest on Speoial Assessment,
Xotal Ad
c.nal Asae8lments
Total S
,e
'e
...:,>/:;
g,t'
CITY OF SALlllA. KANSAS
Sohedule 27
STAT_NT SHOWING ALWCATION OF 'l'AXlSS RECEIVED TO '!'HE
VARIOUS DEPAR'l'MENTS OF THE GENERAL FUUD
From January 1 to Deoember :51, 19:58
}l.l:tu<<i~' TuGs
Po11" Department
S tr.e~ Depert:r:nlln't
EngiJuloring ~'t
till&: tnapeotion, Department
Lepl 'Department;
Btlild1,ns Departaen't
10W Int.a.nLlb1e Tax..
t~iblt TU/d
PolS.. Depar'tanen1J
8 treet 'Depu"....'t
lCn&i-.ring Departmen't
Milk l-_peotion Depa1"tment
lApl..Department
Bui1d,tng Depar'tment
'fotta1 Tangible Taxes
1o~ ~~ib1e and ~f!:lble Tax.'
Poli_ Department
Street I>>partmen't
lmgineertDg Department
14i1k InepKb:ton Department
Legal r:,.p~t
But1 ding Departlmen't
'1".1 In~bl. and T&nJtible Tax..
:uelinquent
Tax
Reoeived
Cur~t
(1937) Tax
Reo.ived
Total
.
25.53 i 3,935.24 . 3,960.77
16.26 2,506.40 2,621.66
6.13 191.04 796.17
1.25 191.98 193.23
3.03 466.74 469.77
2.4$! :584.04 386.53
~ .6'- t ~.27fu" $ ~..'28.1l.
L
. 1,737.13 $24,679.42 $26,317.15
1,106.36 15,648.78 16,765.14
M9.30 4,939.87 6,289.17
84.71 1,199.47 1,284.24
206.07 2,913.62 3,119.89
169." 2.396.90 2.568.~
f ,,,'~.76 t~1..680,~~ f56..334_92...
. 1,763.26 .28,514.66 .30,277.92
1,122.62 18,154.18 19,276.80
354.43 5,730.91 6,085.34
86.02 1,391.45 1,477.47
209.10 3,380.58 3,589.66
112.02 2.782.94 2.964.96 J,
5
I 3.707.'6 '59..954,70.. .~..662.1JS
,-,;;0,: _,~ ,:i~,:''. "i ~'iIl";:;\'*_<. '::"
. ~ ...
....,~._~, <~:.,,.~:
CITY OF' SALINA, ro:BJiS
e
Clj:Y CI&RKfS REVOLVING FUND
ANALYS IS OF DEPOSITS AND CIIEClS ISSUED
Fram. January 1. to Deoember 31. 1938
Balanoe January 1. lS38
Depoai!Jo
01 ty , nays dopos1 ted by Clerk
during 00\.\1". of eaoh month
Re1mburaemen. for Expend1 tures
Xo tal D8J?081 ts
OWtckl ~s'u..d
MonthlY Remittance. of City lI{oneys
to City Troasurer
Expenditure.
ReUet Highway .r..bor
~~A Projeots Labor
G~ral Improvement l"und - Labor
Other Labor
Fr.~ght and Express
Postage
Advanoes to Employe.s
TraTel1ng Expense ot Cl ty Offioiale
and Employee.
Automo bUe and Truck LioeIUS.'
Supplie.
ltiloellane?us
Total Ch.o:~ Issued
Ba,1ance Deoember 31. 1938
e
$487,414.71
9.666.95
$487,414,,11
$4.203.73
1.020.06
3,188.41
83.96
272.04
270.40
204.00
ll0.75
86.50
44.57
182.54 9.866.95
Exhibit "I"
.
600.00
491.141.66
$497,641.66
497.l41.66
, r 600.00
12-.
e
e
,-,..;;.....';..,.
CITY OF Si..LnrA, }lJ~~:SAS
BOARD OF DIRECTORS - GYPSUM HILL CEMETERY ASSOCIATION
1 "1
STATEMENT OF RECEIPTSi DISBUP.8EMENTS Alm BAU.~ICES
From January '21. 938 to January 27:. 1939
tre&surerts Ba.lence Janua.ry 21, 1938
~eoelP1'.
Fees ind. Permits
nuria1 and Removal
Markers
Lot ownership Transtera
Interest on Endowment Fund Investments
Dividends on Investment.
Serv1oe. and Sal..
Salea of cemetery LotI
S.1e of Grave Space
Upkeep Services
Rec.ipt8tr~~ Borrowing
Note resued to National Bank ot
~erio.., Salina, Kansas
14iaclellaneOU8
Total Receipts
Total
I
Disbursement.
~a.l~e8 e.nd 'Wages
sexton
seeretary
Other Labor
otttoe Suppl1e. e.nd Expen..
Water, Light.. Heat, end Power
W.:ter
'Ma.111tenanoe ot Buildings and Eqtlipmen't
M..~rial. L~d Supplies
GUQline.. Oil.. Grease and Anti-Free".
'1'0011 and Equipment - Mowing Maohine
~;o~. Payable Retired. - National Bank
of .America, Salina, KanaN
Interest on national Bank of America Note
Total Disbursements
freaa~rer.s Balance Janu~ 27, 1939
CIlSi\ in Be.nX8
Investments
!
,
L
$1,479.20
67.00
16.00 $1,652.20
J n ~67 .lf~
53.03 520.18
$ 419.00
185.00
215.50 819.60
480.00
.06
$1,200.00
60.00
1..895.35 $3,155.35
112.96
186.80
89.36
144.90
73.21
298.00
480.00
:s. 20
Exhibit tlJtI
$3,947.15
3,17l.94
.1,119.09
4,543.78
t 545.3l
2..030.00 '2,575.~!
:;.'~/;i'X ,,;~.'- ". )'f:'_
18.
.
I
ill
t;j
i
~
I
I
I
t!:
r~
.,.~:,..,,,,",,.".'.' .;"",
;..:; ~"" -.
. ';>;
CITY OF SALINA, KANSAS
$""
e
Sohedule 28
BOARD OF DIRECTORS ... GYPSUM HILL CWETEHY ASSOCIATION
CASH AND INVESMliTS IN CUSTODY OF TREASURER
AI. at Jan\1Uy 21, 1939
CASH IN BANIS
R.oOl\o11~ti~n ot Bank Ba.lanee,
Treasurer. s Acoount ... tia t10nal Bank ot Amerioa.
Balance per Bank Statement .. January 21, 1939
Lee. ... Oheok Outstanding No. 1382
$ 546,21
.90
Bal~ pet%" Treasurer f 8 Reoords II Jan~ 27; 1939
INVESTUENTS
Efo1d'tead Bui1d~ and L08Jl Assooiation..
S~1na. ltanau
13.25 Sbare, tully paid ... Oerti~ioate *~587
Iated 10-1.-88 $1,326.00
Segregated Assets Oert1tioate k19
Dated 7-1-36 Due in ten Liquidating
Pa~ts Balanoe January 21, 1938 $822.50
Le..- Liquidating Payments 117.eo '106.00
Optional Aocount No. 03411
Bale:noe January 21, 1938 8369.00
Plus .. Relnve81aent or Liquidating Pay-
ments on S.vegated Anets Certificate *,,19 117.60
D1ridend Credited 6.65
"83.15
483.16
~... Total Llquldating Payment
T~~l ~"8tmente
Total Cash and tl:rte.tments in Oustody ot Treasurer
e
. M6.31
2.030.00
fi.61h,1
74.
OITY OF SALINA, KANSAS
-
CLERK OF cny COURT
Ixhibi'b "K"
STA'l'EXENT OF RECEIPTS. DIBBURSHMENTS AND BALANCES OF CASH
F1"OIll January 1 to December 31, 1938
Bal~; Jan:wu'Y 1. 1918
Plant.... State Bank (Deposits subject to oheck)
UndepOsited Reo.tpta
Nattohal Bank of America (Oertifioates of Deposit)
Rooei;p, hoa JaJ1~ 1 to Deoem.ber 31. 1938
. CUb 'o11ected
OheOk' 1M89 Ou'tatanding December 31, 1937- Vcided
(:P.p. not l00ated)
Adju81tmumte to Qt.Be balano.. &8 of January- 1, 1938
~J" in beginning balance 01 viI Caae 12881
'91'*1
P-1-Bb~te trOJll Je.n~ 1 to December 31. In8
To Oi:tY Treasurer
To Sh.ri.tt
To County Attorney - Regulat' Fe..
To Cotinty Attorney - Special F.e.
1'0 OOUnty Treasurer
To others
To Error 111 bet;innlng balanoe Orimi_l CaBe 'ff2611
A"J1lt.~l. Bll--- ~~r 31~ ,1_
Plan"', State ,Bank' (Depo.i'te .ubjeO't to oheok)
Undepo.i _4 Reoe1pt.
Natidna1 Bank of AmeriOt. (Certificate. of Deposit)
Fee. o~ nand, and OaB8 Balances
Feu ~n Hand (Court costs aooumu1a ted on
pellding oaaes oovered by coat depositS)
C..seBalanoe. Due Toa
Wi~..es and Jurors
Plaiintitfs and Complaintante
Mi.oellaneous
e
. 717,69
1M.63
1,042,65 . 1.914,77
$11,110.67
1.00
1,00 11.112.67
t13,Oa7.S4
. 2,778.10
69'9.M
486.00
321.10
1,360.09
6,588.24
1.00 ,11.233.;7
. 874.50
16.46
1.104.11 t 1~7~.~7
. 1,049.90
41.55
6~.'12
8.00 f 1.7~.17
,.10.
~, -
,;;;;,. ;\;':::"'," ,4' ~ ,:'N
0'>0::-;"'"
,.".J//
CITY OF SALUJA, KANSAS
e
Sohedule 29
CASH AND INVESTMENTS IN CUSTODY OF OLERK OF CITY COURT
Aa &t Deoember 31, 1938
Planw1'" State Bank
Balanoe Per Bank Statemen't Deoember Zl, 1938
1!!!.'" Outstanding CheOD I
Check No.
5665
6088
6181
6238
6268
5278
6279
6280
6304
6305
6306
8308
6509
6310
$1,142.05
Amount
t .10
4.00
.10
.10
1.00
1.10
1.65
3.00
13.00
2.66
2.50
243.46
132.50
62.50
487.56
BalanM .. Per Recorda ot Clerk of 01 ty Cour't
. 674.80
Undepollted Reoeipt..
Cue .NuIIlber
Reoeil(1:I HOe rate Reo.l~d
Ortmtnal ;esse 114
Or1nlJna11a416 ...
Crim1:nal 18519 ...
Criminal Error in
1938 ...
Criminal #3330 Depo.ited
in dupli-
oate 264
01 viI #3848 717
3...10-38
4...16-38
10-10-88
$ .80
18.61
13.00
.20
15.00
.06 15.46
...
-
12- I-S8
Oertiticates or Deposit., National Bank ot Amerioal
o.rt1t10a te Date Date of
I\ab~ Issued Hatur1t~ .!!!!!.
3~389 1-25-38 1-24-39 ~
31438 3...15-S8 3-14-39 ~
31466 4-13~38 4-12-39 ~
,
Amount
. 210.00
3&ft.21
500.00
la~04.21
e
T~ta1 Cert1t1u.ws Qt Deposit
Total Cuh and Invee'tment. 1A Cueto<1Y
ot Olerk ot City Court
.1,194.17
7..
e
~'!
crry OF SALINA. KANSAS
CLERt OF CITY COURT
SWJlARY OF Jo'EES ON HAND AND BALANCE OF CASES
,
As at Deoembor 31. 1938
Oivil Oa... (Per attaohed detail)
Criminal Cue. (Per attaohed detail)
.Ad4 - En'Iors in Remittanoes and Deposita
Overdeposit ot duplioa.te receipts No. 146 to 310
Overpa)Mnt reoeiv.d 1'rom County Olerk,
Reoeipt No. 5n $ .70
Reoetpt No. 406 .80
Net U'nderpa;yment to C1 ty.
:::-~o...e,
Ca e _'t.
3178
32i1
3426
MS1
US9
3488
3808
B8SS
3M$
3~
8~5
3&68
3682
3671
. .30
.10
6.00
,.
.20
5.40
1.10
5.00
1.00
2.55
2.35
5.81
.10
.10
tia1i.
Criminal Oa.e.
Ou. Ilo~ .Am't~
3358
338S
8389
3427
3481
1452
3465
3584
3688
. .40
.10
.60
.60
.30
.eo
.10
2.00
1.00
lW2.
~'-"i .
,'ilf,1
Sohedule 30
$1,671.24
213.23 $l,784.47
Errors In
Adding Monthly
Reports
Konth. Am' t.
Januar,y
Maroh
April
Kay
July
Deoember
let lJn.rpa.ym.ent to Sheriff I
Cr~l Cue No. 3382
CriJld.nal Ca.se No. 3420
Cr1mtinal CaBe No. 3483
Cria~l Case No. 3583
Ortmtnal Cas. No. 3565
Crm1lnal Cue No. 3642
Irror 1n adding Seoond Quarterly Report
$2.00
.to
.20
1.00
1.60
'.00
lW2.
$1.75
1.75
1.00
1.00
.75
a.oo
1.00
UndAIIFplfyment to Co\U1'by Attorney.
Or:lmtnal CUes No. 3382 and 3420. Each $2.60 ..
To~
e
Note - The above errors in remittances should be
oorreoted during the year Ih9.
.
.50
1.30
3.46
.11
5.00
8.70
'1.794..11
11.
~ ,w',
,,'~J';:,l,".;,",'1'.. ;J ,., ';~" ~,;,..'-,. ; ,<<.(1~'".~,;;:,I;,..",.--;...
;/:,:;,;, ,,''-'', '<!-.:~
CITY OF' SALINA, KANSAS
CLERK 01<'" CITY COURT Sohedule 89 ~~tt.)
e
D;ETAIL ...QL1J.~ES ON HA.ND AND BAlJJ:WES UF CASES.
As at Deoember 3l, 1938
Civil Cases
Dooke~ Dooket Dooket
Number Amount Number .Amount NUII\ber Amount
98 $ .50 1,492 $ 5.00 2,164 $ 1.35
117 .20 1,522 15.65 2,166 7.50
158 .30 1,532 5.00 2,18a 5.55
159 2.50 1,551 .25 2,197 5.00
110 .35 1,561 1.50 2,200 5.00
296 .9-4t 1,668 2.25 2,243 5.00
3M 10.85 1,649 .65 2,286 5.00
375 3.50 1,653 1.36 2,267 4.05
448 1.50 1,666 1.00 2,270 .75
654 1.10 1,661 1.66 2,280 3.55
658 11.55 1,662 .95 2,306 1.56
597 1.85 1,672 5.00 2,308 .80
618 1.45 1,712 .20 2,319 5.00
594 1.30 1,'151 1.45 2,327 .80
703 1.10 1,766 5.00 2,373 7.50
730 .40 1,794 1.55 2,387 5.00
828 .76 1,795 5.00 2,402 3.60
866 6.00 1,803 1.90 2,405 1.35
815 1.85 1,812 5.00 2,425 5.00
928 1.50 1,814 .SO 2,446 6.00
932 5.00 1_830 .80 2,453 5.00
9S9 10.07 1,858 1.55 2,470 4.36
983 .06 1,860 .90 2,414 5.00
994- 1.30 1,868 5.00 2,483 .55
1,002 1.30 1,872 .35 2,485 3.30
. 1,051 6.00 1,881 7.50 2,492 5.00
1,074 5.00 l,934 3.00 2,493 6.00
1,094 5.00 1,949 4.25 2,494 5.00
1,106 1.56 1,993 5.00 2,501 2.56
l,124 1.36 2,001 5.00 2,502 .36
1,199 1.00 2,003 5.00 2,504 3.35
1,225 .46 2,032 3.80 2,518 5.00
l,2M 2.70 2,039 2.60 2,522 5.00
1,280 .80 2,067 5.00 2,529 5.00
1,287 .80 2,068 7.60 2,636 1.66
1,298 7.80 2,071 5.00 2,646 5.00
1,299 1.65 2,078 1.05 2,549 9.00
1,319 .45 2,078 5.00 2,552 7.60
1,338 16.00 2,08'7 1.55 2,655 5.00
1,345 1.46 2,099 6.00 2,581 5.00
1,379 2.60 2,l16 6.00 2,510 1.55
e 1,410 1.65 2,121 5.00 G,57l 16.95
1,433 1.00 2,132 .10 2,572 9.30
1,473 6.36 2,137 7.50 2,575 6.00
18.
:,:"...~
,"'"t,:, ,~- ~~ ,:;"..-.J:' -..r;: ~
!~ft:1' 10",
.:-.;. ",-'),' ~- "'41:'_"'~'"
';;',,"L': " >1_,", -, "';'0 i~ ,-j,:-;:,_,','" ;'i'_ .....
'~',-:,~.;,..,; ,;,;<-~ 'l "'" ,_ . ,',' :;,~l~;
,~l~"
78.
,', , . ,~.. . o,l.. '~.:',
,...., >~";'. ,~. ..,I.
,. '..:,....~.,.~ ,'.
';.,h ~'~:'"oi,,~;;c.o,(~ "'l\i:lf; ,c, ,'p
CITY OF S.ALIUA, F.AN BAS
- fLERK OF CITY COURT Sohedule 30 (ocm't.)
~TAIL OF FEES ON HAIW ANi) BALANCES OF CASES
As at Deoember 31, 1938
Civil Cases - Continued
Dooket IA>oket Dooket
Number Amount Number Amo~ bber Amo u.'1t
.
3,228 ~ 5.00 3,384 $ 1.55 3,540 $ 5.00
'Ii'
3,237 5.00 3,390 5.00 3,541 .80
3,238 .65 3,393 6.00 3,542 5.00
3,245 6.00 3,394 5,.00 3,550 5.00
:5 ,251, 5.00 3,396 1.5t) 3,651 5.00
3,260 6.00 3,403 1.30 3,653 1.55
3,263: 1.30 3,405 1.55 3,554 6.00
3,266 1.65 3,406 5.00 3,555 5.00
3,267 5.00 3,408 1.30 3,657 5.60
3,27Q 1.55 3,415 5.00 3,558 1.65
3,278 6.00 3,418 5.00 3,559 5.00
3,278 .40 3,420 6.00 3,565 .10
3,281, .10 3,423 5.00 3,675 5.00
3,284 .55 S,432 6.00 3,582 5.00
3,285 .10 3,434 5.00 3,583 6.00
3,28G 5.00 3,437 5.00 3,585 5.00
3,281 5.00 3,438 5.00 3,588 5.00
:5 ,298 4.30 :5 ,444 5.00 3,592 6.00
3,30~ 5.00 3,460 1.65 3,593 5.00
3,312 5.00 3,454 .10 3,594 5.00
3,314 5.00 3,467 1.50 3.699 7.50
:5 ,lUS 5.00 3,458 4.00 3,600 5.00
3,316 2.65 3,463 5.70 3,603 1.55
3,:511 1.56 3,464 5.00 3,610 1.55
3,318 5.00 3,467 1.35 3,611 .25
3,319 5.00 3,47l 6.00 3,613 5.00
3,32_ l.56 3,473 5.00 3,615 5.00
3,32~ 5.00 :5 ,493 .50 S,el6 1.55
3,3~ 2.05 3,495 5.00 3,618 6.00
3.34$ 1.05 3,496 6.00 3,119 5.00
3,344 6.00 3,500 5.00 3,621 5.00
3..35$ 1.05 3,508 5.00 3.622 5.00
3,362 .50 3.512 1.15 3,623 4.05
3,36$ 5.00 3,614 6.45 3.626 6.00
3,36' 6.00 3,516 5.00 3,627 7.50
3,370 5.00 3,517 5.00 3,829 5.00
3,372 1.30 3,518 .10 3,634 1.55
3,31$ .56 3,521 5..00 3,635 5.00
3,37. 1.65 3,523 5.00 3,640 5.00
3.37~ 6.00 3,524 6.00 3,642 5.00
3,376 5.00 3,531 5.00 :3 , 651 1.15
e 3,371 5.00 3,535 5.00 3,666 1.55
3,378 1.55 3,638 1.55 3,651 7.50
3,37~ 5.00 3.639 5.00 3.660 5.00
80.
..,,", ),....'t' ~. 'I, ' ".:;,'.0
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.~-',;.\:. .}~'.><
CITY OF SAUNA, KAl;S~\S
e
CLERK OF CI'l'Y COURT
S9p,dule 30 ( "on · t.)
DEl'liIL OF' FEES 01~ lUum AND BALANCES OF CASH
, As at Deoember Zl, 1938
Civil Oaee, ~ Continued
Docket Dooket Docket
Number ~0ur1t Number Amount NuIDb.r Amount
3,661 . 5.00 3,669 ($ 5.00 3,677 ~~ "' .00
..,
3,662 1.35 3,670 5.00 3,678 5.00
3,663 1.55 3,672 5.00 3..679 5.00
S,664: 1.55 3,674 5.00 3,521 ,.
S,666: 5.00 3,676 5.00
3,65a~ 5.00 3.616 5.00 Total il.5n..&i
e
811
r
....'.. ,i"~ ....,:..:.,,''.>,~ ~ .1,....
, ~:..'"
:Ji'" _, .'"li;
CITY OF SALINA, KANS1l.S
e
CLEIm CF CI'I'Y CCtJ1tT
: '.)., _ ;.:;:.~.;;;):i~~;:~;~:';'..,_,l.,;'
.i:.;I;'-~.;o:..:':<..\&t":.A~~it.!~:~t .''''',i''!';'.: '.,.: ,,~',~f~',<::J::I., i',::':~
Sohedu.le 30 (oon't.)
DETAIL OF F':,,1';S eN HAHD Ai;J BALANCES OF CASES
. As a t Deoember 31, 1938
e
81.
CITY OF SALINA, !.imSM I
.t~xh ibi t 11 1'1 "1.,
.. 1'1'"
:'i~
j
~r.,;
,~~
ANALYSIS OF POLICE COURX REOORDS i
1lIl
From January 1, to Deoember 31, 1938 ~
I
.ill,
Total 1938 1937 1936 1936 1934 1933 1932 ~
- - - - - -- - 3:,.
I.
~}
VI
$ 3;t51~ $ ~1,06a.50 1") 633.00 .~311.50 $GOO.OO ~al'7 .50 $219.00 ,~~~
.. ~ ~
. , ... . r ~
.~
$ 1,110.00 t $ $ Ii:-
$1,110.00 .. ... ... $ ... $ ... f ... $
if
659.00 659.00 ... ... - ... ... ... ;/~
~'
315.00 315.00 ... ... ... ... ... ... d
194.00 194.00 ... ... ... ... .. w I
4,066.00 4,066.00 ... ... ... .. .. ... !#'!
10.00 10.00 ... .. .. ... .. ~~'
... ,
120.00 120.00 ... .... ... ... ... ...
90.00 90.00 - ... ... ... ... -
315.00 _ 316.004 .. ... ... - ... ...
-..--. , . , l' ~
~ 6.1018.op $6,818.00 L--=- $ .. ~ ... $ ... t~ .. ~ ...
~._._.. ~, -.......
110,392.50 $6)878.09. ~1..068.SO $ 6~ 1.~.!2.Q. ~,6QO.0~ $6,17.50 $279.00
$ 4,980.50 $4,131.00 $ 244.60 $ 5.00 :ol~ ... :J ... ~ ... 'OJ' ...
...
586.'75 493.00 55.00 5.00 3S.15 ... ... ...
403.00 403.00 - - ... ... ... ...
100.00 100.00 ... ... ... ... ... ...
100.00 .. 100.00 ... ... ... ... ...
, ........ 9 .~- . ---............. ....
$, 6Ll!O.2~ $5. 727,'OP 1.399.50 .$ 10.qO ;~ 33.76 1--=-.. ~ ... $ ...
... . 'Iff "'. """4Ill
# ~t~2~.~ .$l.16~~QQ ~ l;$,QiLllO,Q. L~ ,~11....1A .~o .00 ~.611.~ ~~Z9.Q9
.l.. 3QO.QP it ... ~ ... .~~ ... MSfi .RQ 4'o~ i.
.-.,.."V"'~ ~. T 17-""':'-'--
83.
Balan~ J l'1%U1a 1 1938
Uncollected F'1ie. -
Plus... Fines Imposed Year 1988
--overparldng
SpeocU.ng
Reokless Driving
All other Traffics,ottenaes
Intoxioating Liquor Of tenses
Violation of (...'1 ty Beer Ordinanoe
Violation ot Clty Licenae Ordinanoes
Disorderly and X_oral Offens.s
All other Misdemeanors
l' ota! F11'1e~ Imposed
Total to J"coount For
e
Le,.
--cash Colleoted
Fine. Worked Out
Fines Paroled
Fines in oases lost on appeal and dis-
missed in D1striot Court
I<'bes rem! tted by Distriot Court on
appealed oases
Note... The ",bo-ve balance. inolude unoolleoted
tine. in oaae. appealed to and still pcd-
ing in the Distriot Court as at Deoc'ber 31,
1938, in the tollowing amount. I
Credit
Balanoe~o..ber 31 1938,
Due tl"Ol11 Def'endent.'
Total
:~
,
Ii
!!
~
~
"
~
"
i~
~
~
II
~
e
..
e
e
_ _,..' __",_ _""'_'_"'~."""""""''''''':;'''~l''~'',,~;,,>l'!~,,~~;~"Y,_~~,:,:~,~{(Th~~~~ _
C IT! OF SALIlfA, ltANSAS
AJW,YSIS 0' RECORDS OF ClfYBUILDlNG IHSPECfOR
From Jan_ry 1, to De~ber 31. 1938
~ trom Buil~~ Ine..'tor. January 1. 1~38
Col1eot1od 1-or Year 198.1
BuIldinc Permitll
Gas Inapeot1ona
Plurab1.ng Inepec'tiona
Eleotrloal Inapoctiona
Sign Perml't.
'ruioab IMp.otton
Total Oolleotions
$635.00
58'1.00
M9.35
299.51
84.00
21.50
Total
.em t1oeo. 'bo Cl ~ Olerk
p.. trom Building Inn.oter. De~r 31. 19Sp
Exhibit "H"
$
3.60
2.126.38
$2,129.88
2.129.88
t 10>>
P;
I
ii
M.t
CITY OF SALINA, rJiliSAS
Exhibit UN"
COIIPAlUSOlf OF DEPQSITORY BONDS AIm BALANCES ON DEFOSIT
As at De091llber 31, 1938
Nwne:,.O'i: Ac,co"lJnt
The Farmers
Natlonal
Bank
The Planters
St&1ie BanlL
. 116,804.71 . 73,648.59
L a. Iberbar4.t. Oity Treuunr
,Ghar1.. 'I. Banker. Oi ty' Clerk ...
Reftl v1.ng Fund
H+ L. Brown, superln'tlendent Waterworlc8
",I.lI'par'tllllent - Revolving Fund
C. B. ~", Olerk ot 01 ty OoUi"t
,~. "ora ley, Jr., Tr_aurer ... Gyp8um
1111 o...t.ry Association
Charl.. E. Banker, Seol"8tary - Gyp8\2Dl
ill1 Cemetery Alsoc1ation
L li. Eberhardt, Oi ty Treuurer ... Hill-
oreat Jlemorial Endowment Fund
Kum.oipa.l Band Board
Publio ,Ubra.ry Board
CeJ'1d.t1oates ot Depo8it
Flreaen'. Relier Fund
Clerk of City Court
Watel"WOJ'kB Department Fund
To'tlal.
Lea. ... Portion of above 'balanoes se-
----
oured by Federal Deposit In-
surance Corporation
l;alt.aoel to be Seoured by Collateral
..
..
...
1,836.17
..
4.316.26
I
~(,1
I
~t.
.'.,;
~: ..:1
~
~~,
~
I
~
I.~"""',,~',.
~ .
f"
.' ~
if
~
I
,tij
~: ~~
~,,",
~
'i!;~
~
~
"I"f'l~',,'.
"
85. !
...........I
2,491.44
6,939.18
1,142.05
...
1,27l.76
...
...
1,883.80
..
. 12l,956.14 . 87,376.62
5.,000.00
. 1l,~.966.1i
6.000.00
III ~21'316.6J
~trral Required by Statute
--r? ot above balanoe.) . 8~~'69.~o... . '7.66$.68
~da De'POaitedby B-.ttd as Col1"teral ~ SLooO.OO f 16.600.oQ..
The National
Bank ot
Amerioa
it
g
I
I
~"
. 86,394.48
...
-
246.34
6.76
-
284.31
fl11.0I
3,726.10
l,l04.21
2.868.66
. 94,212.82
6.000.00
f 89.212.82
I '2.,"a.~
. 1e.400~90
fA
. ,
~', ",
.~~~
,f~\J
:i4-~
'~l
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"ff'
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j:
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Exhi hit "0"
Date
E~ina
Date
ISBued
eIIT 01" SALINA, KANSAS
mELI~
,e:bI
,XJ.tle
4-14-39
4-12-39
4- 8-39
4- 8-39
4-12-41
10- 6-39
1... 2-39
7-16-39
4-24-39
1- 2-39
4- 9-39
11- 4-39
4-11-39
4-13-39
ee.
4-14-37
4-12-3'1
4- 8-35
4... 8-35
4-12-37
10- 6-38
1- 2-26
7-16-21
6-22-33
1- 2-26
3- 9-37
11- 4-36
4-11-33
4-1S-37
Amount
5,000.00
5,000.00
5,000.00
5,000.00
5,000.00
5,000.00
5,000.00
5,000.00
50,000.00
5,000.00
1.000.00
5,000.00
2,000.00
2,000.00
$
City Commissioner
City Commissioner
Oity Commissioner
City Ccmm1s81pner
City C01lln1sdoner
City Manager'
Superintendent, 01 ty Viaterworkl Department
Direl)1:or of F1.nence and City Clerk:
City Xre......-urer
Cashier.. SaUna Waterworks Department
Polioe Judge
City Engineer
Clerk of City 'Oour1;
Marshall of Oi ty Court
Name
-
Ed Morgenstem
\'/m. H. rem
S. Willard Jawon
Miles L. 11:1 tohe11
Earl C. Branson
Herbert L. Brown
Herbert L. Brown
Charles Elda Banker
Henry R. E..berhardt
Lois M. Todd
H. N. Eller
Elmer lVoodson Hopkins
C. B. Uyers
M. C. Brownell
e
e
Sub-Total
Miaoellar.uitoua
fSWeil1ng and Garage (Dump Ground8)
Sewage Dlepogal Plant Bulldi.l'lgsand CODtent.
S81RI.go Diapo8al Plant BuildiJ:Jge and Contonts
Building and Contents on Ash Street and BarJt
Smoky' 11111 B1vel"
Ahrens-F'ax FiN truok:
W'ranoe Pumper
1925 Seagren-e Truck
1930 Dodge lio.. Truck
a. M. C. Chemical TNok:
1984 Hudson 8 n.Luu Ooupe
Fift DeplU"'tuuent Equ1~t
Horae Barn ((]YP1Ull Awnue)
Shop and Oontents (Oakdale Parle)
.Ai l"?ort Depot and Hangar
ane Boiler at Mmuorial ltall. One Boiler at Cit,y Hall
Yomorhl Hall
City of' Sal1rla
Clatl1n Hall and. Shelter House
Dnl11ne; and Barn (G~rp8um !illl Cometery Assooiation)
01 ty :nremen
City Piremon
Total
€,~
~
;1
J'
198.84
3.92
19.1a
9.71
650.00
5.000.00
15.400.00
$
CITY OF SALINA. KAh"BAS
INStmAlTCE IN PORCE
(Exoluaive of t'iaterworka DeptU"t;ment)
.t\s at Deocrmber 31, 1938
'!Y:IG of Covera~
Fir. ond Supplemental
Fire and Supplemental
FlI-., and Supplemental
Fire and SupPlemantal
Fi re rold SupplemenuJ.
Fire and Supplemental
11re and Supp1emtJntal
Flre and SupplemenUl
,[i'ire and Supplsnental
.F'1" a.rd Supple_J1'tal
Fire IUI:l Supplemental
Fi" and Supplemental
Fire and Supplemental
Fire and Supplennsntal
F.i.re N1d Supplomental
Fire and Windstorm
Fire
\'i1nd..tolD
of
P)"O~~
C~~_BulldlJ3,LrllJ and. Content!
C1~ RaIl BUilding
City Hall contonta
1<'1re Station No.1, Building
Fi" Station llo. 1, Oontottt. (I:ixoopt F'lre
Fighting Appare.wa)
Eleotion 1looth. 624 North 7th
Eleotlon Booth,2lES Weat Crawford
Election Booth, 412 Putnam
Band Shell
C1 ty Roat :~
Bath Pavilion
Bath PaV11ion Cont".lnta and Pool equipment
street Depe.J"'tu.ent Bld.ldiDg
Street Depv1auent Build1JJg Contents
Sub-T~
e
5.62
17.56
8.00
9.00
3.00
1.2$
2.28
26.80
54.00
8.76
34.67
25.61
49.08
12.15
18.04
9.96
748.98
932.18
l,OOO.OO
4,500.00
2,000.00
1,500.00
675.00
276.00
600.00
4.000.00
2,000.00
3,000.00
1,000.00
5,000.00
26/:500,000.00
5,000.00
4,000.00
2.600.00
Insuranoe
Fire and W1ndstonn
Fire al1d Windstorm.
Fire l:.l.UU Windstorm
F'int and Wind.torm
Fire and Viindstona.
Flre and 'i'd.1'IdS'tonn
Fire twd windstorm
i'iN
Fire
Fire
Fire
Boller Explosion
Gene ral Public Liability
Depositor. Porge17 Bond
Fire and Supplemontal
Fire and Supplenllmtal
Life Insun.noe
Beal10h and Aooident
e
6'1.
~~A510..B7
.
e
e
_ _~._ "_~""''''''''''':'''''',''''-''I!''1\lO,..,......~iiI<'!~_~?'':';;0"{v~lil'k"~!\tf;r\i,,,~;~.~{~m:l'!~!.~,i,
CITY OF SALINA, KANSAS
ACCOUNTS RECEIVABLE
.As' at Dee_bel" 31, 1918
Genen.l F~d
Administrati ve and Finanee Department
Polioe Oourt r'1ne. and Fort.itures
Street Department
Repairing Streets and Alleys
PatJr: Dep~t FVnd
Rent - Residence ... Oalcda.le Park
JLemor1al Hall Fund
Hall Rental
Waj>era Lid1~ Heat and Po"".r F\md
Railroad Crossing Lighta
,A1rPOrt Fund
Hangar aental
To.,l
No. ... The abow ltate._too.. not 1J1Qlude de-
- 11nquent taxes, the amount otvmioh ...
not determined, the unGeteJ'Dl1ned &mOun"
due :trom the JdaUlole\l1\ Builder. Oorpor-
ation to the Rillare., ~rlal !ndow-
ment l<"\mdJ nor the 01 ty' II share of open
oe... balanoe. from the 01 t1' Oourll.
Exhibit "Q"
",222.26
77.06
15.00
$;
"i,l
cf4
!
I
I
i
I
I
il
~
'l'j
~
I
I
i
~~
''ji
~,;~:
.~
;;i
i,~
W
I
425.00
16.81
~6~15
".8a2,~8
8S.
'!II"~.
xr..,)~-
nl'i',j,
,!t;L,;"Jti'~'-\'r'li,,<
~"
"~~~
"';.~W1::'\i;t'I:.;.~{t';7
Cf,
\:\,,,:,,?"~~"~ctfJ;
,;:;
.,;l~~JJ'~,4~:i.:
'~~~;_;U:
~
\',
CITY OF' SALINA, KANSAS
"R"
Exhibit
.1
j
i
-~
-;~
~:
':,
~
~l
'f~~
)~
~
~
t
1
.I
Bonds
Outstanding
12-31-38
Bonds
Retired
Year 1938
.
Bonds
Issued
Year 1938
Bonds
Outstanding
12-31-37
STATE-MEllI' OF BalmED INDEBTEDNESS
As at DeO*mber 31. 1938
Jm10unt of
OrlgineJ.
Issue
Dates of
Maturity
Do. te of
Iasue
I
'-
e
40,000.00
216,000.00
63,000.00
...
2,400.00
2,000.00
9,000.00
78,000.00
21,000 .00
20,000.00
58,000.00
5,000.00
6,000.00
6,000.00
10,000.00
40,000.00
9,200.00
30,000.00
44,000.00
15,000.00
1,500.00
40,000.00
g,OOO.oo
30,000 .00
58,000.00
12,000.00
58,000.00
11,000.00
9,000.00
63,000.00
70,000.00
16,760.97
42,935.80
44,373.31
7.3l0.04
O:}
,..
:$ 20,000.00
30,000.00
7,000.00
1,200.00
2,400.00
2,000.00
9,000.00
7,000.00
1,500.00
10,000.00
4,000.00
2,500.00
500.00
2,000.00
3,000.00
10,000.00
2,30(>'00
6,000.00
7,000.00
3,000.00
300.00
6,000.00
4,000.00
5,000.00
8,000.00
2,000.00
7,000.OJ
1,000.00
1,000.00
7,000.00
..
...
-
-
..
-
...
..
-
-
-
-
...
-
..
..
..
..
-
...
...
...
...
-
-
...
...
...
..
-
-
-
-
70,000.00
16,160.97
42,935.80
44,373.51
7.310.04
i
i 60,000.00
248.000.00
70,000.00
7,200.00
4,800.00
4,000.00
l8 ,000.00
86,000.00
22,500.00
3O,000~00
62,000.00
7,500.00
6,500.00
8,000.00
13,000.00
60,000.00
11,500.00
36,000.00
51,000.00
18,000.00
1,800.00
46,000.00
l3,OOO.OO
35,000.00
64,000.00
14,000.00
65,000.00
12,000.00
10,000.00
70,000.00
...
...
...
-
-
..
81. 1.4.1 ~An{Lno
300,000 .00
605,082.00
139,662.55
71,804.82
24,065.57
20,978.17
89,479.15
141,671.07
34,287.16
94,331.63
88,392.58
22,995.80
9,873.19
20,000.00
31,444.94
101,590.57
23,371.47
60,090.51
11,966.73
28,060.35
3,292.01
64,000.00
25,000.00
47,102.l8
78,000.00
18,340.53
72,000.00
13,682.36
11,306.50
70,000.00
70,000.00
16,760.97
42,935.80
44,373.31
7,3l0.04
f
Hate
-
5 1/2%
4 i/?:1o
4 1/4(.
4 1/.4%
4 1/2%
4 1/2~'
4 1/2%
4 3/4%
4 1/2%
4 1/4%
4 i/4%
4 1/4%
4 1/4%
4 %
" %
4 1/4%
4 i/4%
4 "
4 1/2$.
4 %
4 '1;
4 1/4%
4 1/4%
3 1/2%
5 %
2 1/?:'/a
2 1/4%
2 ,.'1
,~
2 %
2 ,1"
2 %'
2 7<'
2 ;{;
2 %
2 ~:
1- 1-39/40
lo- 1-39/45
1...10-39/47
-
11- 1"'9
8- l...39
8- 1-39
10- l-39/49
2- 1-39/50
5- 1-39/40
11- 1-39/50
l2';' 1-39/40
12- l-39/50
6- 1-39/41
s.;. 1-39/41
3- 1-39/42
5- 1-39/42
1- 1-39/43
10- 1-39/44
9- 1-39/43
9- 1-39/43
1- 1-39/44
1- 1-39/40
8- 1-39/44
7- 1-39/45
12- 1-39/44
7- 1-39/46
7- 1-39/46
10-20-39/46
1- 1-39/47
7- 1-39/48
7- 1-39/48
2-15-39/48
5- 1-39/46
5- 1-39/48
1- 1-21
10- 1-25
1-10-27
5- 1-28
11- 1-28
8- 1-29
8- 1-29
10- 1-29
2- 1-30
5- 3.-30
ll... 1-30
12- 1-30
12- 1-30
6- 1-31
5- 1-31
3- 1-32
5- 1-32
1... 1-33
6- 1-33
9- 1-33
9- 1-33
1- 1-34
1- 1...34
8- 1-34
1- 1...35
12- 1-34
1- 1-36
7- 1-36
10-20-36
1- 1-37
1- 1-38
1... 1-38
2-l5-38
6- 1-38
5- 1-38
Purpose ot Issue
Memorial Hall
waterworks
General ImprOvement - Snage Disposal
General Irr,provement - Paving
.!n'bernal Improvement... Lateral Sewer
Internal Improvement - Sewer Repair
Internal Improvement - Pa-nng
Internal Improvement .. Stom sner
Inte:rnal Improvement - S....r Repair
Internal Improvement - Paving
Internal Improvement ... Stom Sewer
Internal Improwment ... Lateral Sewer
Internal Improvement - Flood Control
Refunding - Railroad Aid
.Internal J;mproV1!llll.Ont - Paving
Internal Improvement - Storm Sewers
In'bernal linprovement ... Paving
RetundiJ:Jg
F\mding
Internal Improvement ... Paving
Inter:D&l Improwment - Storm Sewer
Retunding
Relief Bighwa.,y
Internal Improvement ... Storm Sewer
.Re.t'uXlding
Internal Improvement... Paving
Refunding
Internal In~provement ... Paving
Internal Improvement ... Condemnati on Bonds
Refunding
Refunding'
Judgment
Internal Improvement - Olive Street Viaduot
Intornal Improvement - Curb, Gutter and Paving
Intornal Improvement - Lateral Sewers
Series
Number
/
R-I0e
P-110
R...Ill
P...1l2
C-113
R-114
R-US
J-116
0-117
P...118
S-119
.......
..
...
....
~1~7-7oo~no if'~~~~
11!U t mOa1?
t3~LM:C?.4.7 ..81
Total
..$-
/"
,
{'
80hool Fund.
?ennanen t
'k_":
.....'
,
State
by
{",(}~rj~::n:t:~:~i}~.l~~~l~\ii;;f~X~.i:ijf~:JFii~P~":'
Owned
"
.
,
n'" . .~, ,~~~ '"""",,'.~~ .i',.
.......,.
. f ''..,,~...
OI'l'Y OF SALINA, KANSAS
e
Schedul. 151
BSOONQlLlATIOlf OF OITY OF BALm FISCAL AGUOY AOOOUlfT
All at Deoember 24, 1938
BalaDce Per Flse&l .Agency Statement December 24. 1938
O\1tatancU.nc matured bonds and ooupona u a1J Deoember 24, 1938,
ae shown by Oity Clerk's Bond Regis_I' (Per Detail)
~9.W~21
'9..200_35
RlCO.CItlATION OF, OIU OF SALINA FISCAL AGENOY
SPECIAL AOOOtJW! lOR RELIEF HIGBWAY BONOO ISSUED UlDD.
SHa5 G. S. 1~6
A8 a1: December 31, 1938
Balanee Per Fieoal Agenoy Stat..en:t Dttoember 31. 1938
~ - State Treuurer's R8Illittanoe to F1s08.1 Agency
January 6, 1989, tor items due January 1, 1939
14U. · Bonda and Ooupons due January 1, 1939
Exo... Balano8 ill Fieoal Af.eufSY Acoount
63,108.81
1.095.86
",204.8'
4.191.16
t 1~~'2
e
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tit
"'.','.,.:..,
1.
*
",'~
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'r~
~'?,'.c.'_:,,>~~':.,:.
Y~~'fi'
T~~:~~:/:t\\'l;.1l~f~i!.r;,V;,~ :;<:-~~;';:.r:;
.''''~~+;\~~.
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Sohedule 81
KANSAS
Out standi
Items
coupon
Number
r
Date
Items
rue
-
Date of
Issue
~j
Amount
4.$1,000.00
27.50
27.50
27.50
22.50
22.50
22.50
67.50
22.50
5,000.00
22.50
282.50
j,
"
'1'
,1
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CITY OF SAL!NA,
RECONCILIATION OF CITY OF SAUNA
OUTSTANDING MATURED BONDS
All at December 24,
Details
$1,000.00
27.50
27.50
27.60
22.50
22.50
22.50
22.50
22.50
1,000.00
22.50
22.50
91.
337.50
21.25
1.80
1.80
1.80
1.80
80.00
1.80
67.60
2,000.00
47.50
40.00
42.60
~96~OO..25
e
o
G
.
4)
.
.
.
CO
.
G
G
G
22.50
21.25
1.80
1.80
1.80
l.80
80.00
1.80
22.50
1,000.00
23.75
20.00
21.25
1
1
1
1
1
1
1
3
1
5
1
13
15
1
1
1
1
1
1
1
3
2
2
2
2
8
4)
4>>
G
o
(8
@,
G
o
G
G
.
o
579
332, 333, 334
483, 560, 561, 562, 563. 564)
561, 568, 569 )-
481, 482, 483, 560. 561, 562)
565, 566, 567, 568, 569 )-
244
244
244r
244
481
481
481
315,
481
asc,
481
('.len,
-(565,
(467,
-(563,
133
10
10
10
lO
10
10
84. 85,
73, 76
61, 82
16, 20
37, 3S
Bond Number
481,
331,
482,
566,
468,
564,
86
-
31
32
33
19
20
21
22
23
-
24
25
1- 1-38
1- 1-37
7- 1-37
:i- ".,1-38
4- 1-35
10- 1~5
4- 1-36
10- 1-36
4- 1-37
10- 1-37
10- J....~7
4- 1-38
l- l-21
1- 1-21
1- 1-21
1- 1-21
10- 1-25
10- 1-25
10- 1-25
10- 1-25
10- 1-25
10- 1-25
10- 1..25
10... 1-25
I a sue
oae of
Pu
Memorial Hall
Memorial Hall
Yemorlal Hall
Memorial Hall
WaterworlaiJ
Waterworks
Waterworks
YlateZ'WOl"ka
Waterworks
Waterworks
Waterworks
Waterworks
26
20
16
17
18
19
-
20
18
-
l8
15
9
10- 1-38
1...10-37
1... 1...35
7- 1-35
.1- 1-36
1. 1-36
1... 1-37
1- 1-37
8... 1-58
8- 1-38
10- 1-38
12- 1-38
7- 1-38
10- 1-25
IJ1O'10-27
1- 1-21
1- 1-27
1- 1-27
1- 1-27
1- 1-21
1- 1-21
a... 1-29
8- 1-29
10- l-29
6- l-3l
1- 1-34
Watorworks
Genora1 Improvements - Sewage Disposal
General Improvement. ... stonn St'n'fOr
General Improvements - storm Sewer
General Improvement. - storm Sewer
General Ic'provements - Storm SflWflr
General Improvements... Storm Sewer
General Improvements - stom Sewer
Interaal Improvwment - Paving
Internal Improvement .. Paving
Internal Improvement ... stom Sewer
Re.fund1ng .. Railroad Aid
Re1\md1ng
Total
e
?-;.;r:,j
I
~
x~
,.
~I"
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Sit
Exhibit
-,
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,f].~,r
STATEMENT OF TEMPORARY NOTl:: lIfDEBTED}~SS
As at Deo~b.r 31. 19
KAliSAS
SAUNA,
~:tJ~ii~!:!'t~~.Ri~~}~3r~~~;;f.1~~J)~B~t1i~'l$-;[ll~'r~l~~tr(!rj~~;ir~~;~~~~;~lfi,:~r!f__Jl~i~1f.f:~<f"~~;~!,
1
CITY 01>'
e
Outstanding
12-31-38
Paid
1938
-
Issued
1938
Outstanding
1-1-38
*
$ 770.48
3,125.54
-
-
~
770.48
S,125.54
~
-
-
-
-
-
-
-
-
-
-
-
-
4.,000.00
2,500.00
5,371.31
6,000.00
9,000.00
438.05
1,990.00
4,000.00
4,000.00
1,000.00
1,000.00
6.500.00
16.000.00
12,803.15
1,700.00
800.00
-
-
-
-
-
-
-
-
..
-
-
-
1,100.00
800.00
4,000.00
2,500.00
5,311.31
6,000.00
9,000.00
438.05
1,990.00
4,000.00
4,000.00
1,000.00
1.000.00
6,600.00
16,000.00
12,803.15
-
....
..
-
-
-
..
Rate
-
3%
1%
2%
2%
2%
2t
-
2%
2%
Z1'
2""
2%
2;~
2%
2%
~;
~"
2%
Date
I>\1.
-
Date
Issued
7-7-35
Upon 5al$ ot Bonde
5- 7-35
7-23-36
Upon Sale of Bonds
Bonds
8oDd.
Bonde
Bonds
Boma
Bonds
Bonds
Bonds
BOnd IS
ot Bonda
Upon Sale of
Upon Sale of
Upon Sale at
Upon Sale of
Upon Sale of
Upon Stile of
Upon S~1e of
Upon SC41e of
Upon Sale of:
tTponSale
Upon Sale of Bonda
Upon Sale of' Bonds
Upon Sale ot Bonda
Upon. Sale of Bond.
Upon. Sal e of Bonda
9-21-36
2-16-37
2-16-31
4-20-37
4-20-37
5-11-37
lo- 5-37
12- 7-37
1- 3-38
2.. 7-38
4- 4-38
6-16-38
6-13-38
7-18-'58
10-24-3&
12..~U-58
Sewer Fund
$ewor RUnd
(Sheridan and Iansaa )
-(Avenue Curb and Gut-)-
(tor F~ )
PW.A 6145 Fund
PlEA 5172 .Fund
PtfA 5145 F\md
FWA 5172 Fund
~fA 5603 Fund
mA6002,fund
Paving Fund
WPA #6301 ,Fund
WPA #6309 rund
WPA #6 840 Fund.
WPA #6595 Fund
Sewer Fund
WPA 11037-3 Fund
WPA ~~'1007-5 Fund
WI' A 116640 F\md
Borrowed B
se ot Is.
Pur
Stonn Sewer 17-B
Lateral SewrJtra #172
173
and
1r7)
)-
and Gutter Con.truotior.
Widening Eighth strHt
Curb and Gutter Construotion.
Widening E1~tb. Street
Curb and Gutter Construction
Curb and Gutter Construction
Curb and Gutter Construction
Paving Beloit and Suneet Avenue
LateN Sanitary Sew r #156
Lateral Sanitary a...r #154 and 17"
lAteral Sanitary Sner (fI7. 156, 175, 176,
and 118)
stonn S....r #10B and 100
Sewage Pumping Plaut
Curb and Gut1ior Oonstruotion OrdiDanoe #-4368
Curb and Outwr Construotion Ordinanoe 'H491l
Lateral Sanitary Sewer (#17, 158. 1?8. 176)
Curb
W......3.0.9. '1~
15
~
i~
~
'I
[,
"
11
=~" .1.
il53,fl89.1J
&A?J....J.a9,.J:t
~,
-
Total,
-e
'~~,~'I~:I'~7'~;I';;",-k~~,#r~~;~_, . ,""_"~_~,, , _;)';al!l\'-"'II:\'.lilIIl';"_~'~"~..l'~";"~.......,_,_,.,~ ~_ ~
CITY OF SALniA, KANSAS
e
AUDIT ADJP'STMEXT ENTRIES
As a tD&oe:mber :51, 1938
(1)
MellOrial I:Ja11 FUnd
Snage Disposal Fund
To oorreat error in charging the Sewage
Dispo.al Fund w1 th the cost. of supplies
purchased tor the Memorial Ha.ll Fund.
(2)
General' Fund - Admini8 '\1"a ti ve and Finance Department
Bond and Interest Fund
To traneter premium on Olive Str.et
Condemnation Bonde to the Bond and Interea't
Fund. (Reoeipt #1959)
(3)
General Pund - Adminiatrative ana Fina:noe Depar1ment
General F\md - Street Department
To tranater prooeeds of sale ot briok and rein-
toroing material aold to Vi.P.A. Projeot #6595
t'rom the Admini.trative and Finanoe Department
to the Street Department. (Reoeipt #2302)
$x.htbit "Tn
Dtb.1 t
. 71.60
Ontdit
. 71.60
$ 94.48
. 94.46
$ 106.88
. 106.88
(4)
Condemnation tl\md (011ve Street) . 58.37
General Fund. - Aanin1stre.tlve and Financo ~partment . 58.31
To 'tNnIter cost ot printing oondemnation
banda to Condemna'tion Fund (Vouoher #373)
(5)
Co..'1deumatlon Fund (By-Pus)
General PUnd - Legal Depar~
To tl"8118ter special 10p1 tM' in oorm.otton
nth o...se ot Stout VB C1 ty, Vouoher 1809 $60.00,
and court reporter f s fee. in oonneotlon with
H. B. and Vernon Peatling va 01 ty, Vouoher #23:55
$62.10, to Condemnation Fund.
(6)
Water. Light, Beat, and Panr Fund
General Fuud - Buil ding Departmen't
To aorreot error in oharging Vouoher #8$0 tor
light and power service for the Fire Department
. 112.10
. 112.10
. 28.64
. 28.54
9$.
,.,-"""':ffll.\._:"""';'~'"~;''ii\l''''''' "''-):'ir.l'r!',.y;j:li\':;jl;';f~~.m.t''':''!",'lt;~~'''~~;~'9_'~'~'!IW,",\;;e''''''''''';',,",,' ~Y'_~, ,. __, _ ,>'~__"~~ ~_.
l:'',ltt:;:~~''",;{~:''~~''.J'!4~J,.~~'{<J!'~-'!;:.:"".a''~,.:,'h1''.~",,;~';~~,,~f. '..~_.',... ""'-";"'""','f,,', ,-J....,_', ", .." :,',
CITY OF SALINA, KAlIiSAS
e
AUDIT ADJtSTM.Eli'l' ENTRIES
As at Deoember 31.. 1938
~
building, this .eMioe wa. apparently budgeted
tor the year 1938 as an expenditure ot the 1fta. ter,
Light. Heat and Fowl" Fund rather than the Fire
Department Fund. Vouohers oovering similar aer-
Tloe tor the remaining eleven lnOnths or the year
were oharged to Water, Light, Heat and Power F1md.
(7)
General F\md - Street Department
General Fund - BUilding Department
To tn.nater oharges tor ga.s sernae at Street
Departmumt bUilding, 400 East Ash. trom the
General Fund - BulldingDepartment to the Gen-
eral Fund - Sweet Department. the budget tor
the year 1938 provided for payment tor this
.ervice out or the General Fund - S treat Depart-
ment.
($)
Memorial Ball Fund
Water, Light, Heat and ~wer .Fund
To transter charges tor gas and oleotrio .or-
vioe !'rom Water. Light, Heat and l'ower Fund to
the Memorial Hall Fund. The 1936 budget tor
the Memorial Hall Fund provided for pIlYJdnt tor
theee services eut 01' the Hemorial Hall Fund.
- T'
ixhlb1 t t'xlt ( Con I t.)
Debit
. 161.79
$1.780.44
Credit
$ 161.79
$1,730.44
(9)
General Fund... Street Department . 64.87
Water, Light, Heat and Power :Fund . 64.87
To transter charges for eleotrio lerv10e tTom
Water. Light. Heat and Power Fund to General Fund ...
Street De:pa1"'tment. The 1938 budget tor the Goneral
Fund ... Street Department provided tor paymen"t of
eleotrio serv100 out 01' the General FUnd ... Street
Deparb:nent.
(10)
e
Conatruotion Fund
Bond and Intere.t Fund
To transteroharges tor printing 8...1" bond
issue, t44_89, and Paving bond issue $59.20, both
paid on Vouoher '9'1455.
. 104.09
. 10~h09
'i
ij
9411
1
::~~~~Ii~~;~~.~~{:t:~S~k~"~~,~.;.~1{,,i~T:~:~~;::;~';.7i,:,:', ..;':.;~:;~~~7~i~jJ:::;i; '/r~\><-?<;:' '\'~'} ,~':,'~.:_ 'i~~' ., .;~~;-i;~V4~~+~:j1'J"i.l>. ":~~"~;,>;'.Jili~'~~~;V:4~._o;;r,,~'.I~:l;, ,. ',~;~$,~v.r ~: .~.< ;.,. '..
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e
CIrY OF SALINA, ItANSAS
;
;j
WATSRWORltS DEPARTDiT FUID
..-
'~
"'I-
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$~~'
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J'.\
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FINANCIAL REPORT
Covering the PerlodFrom.
January 1. to Deoember 31, 1936. Inoluslve.
",';.
~
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M. J. .KENNEDY
Certified Public Aooountant
Salina - 1tansa8
li'"
fl..'\:
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"",,'.""'{= '''''''''d~'''!\''';:!l".ot~~l'';i:t'''~~~;t.Ji,';!;W'i;;~';:;''i~~1'';!%IIO::J:" '?";,;';~"::1'",~,m-'W~~~.i"':'iilmi'I'"""_,,,,,,"'''i''''''''':""~', """""',.,,... ..,., .' " ~,
~i;.~_~'::t)!i;r'\I~:J~W\:~~~':'r.ffl~"""a~::~f.u.~:'t.~:~:.:;~, :~M;".....'>:~...;r "'i:,.,?~';oi~;M.;;.t~\';'~r-:~;c: . ~1trd~._ , ' ~;,..." '", .. ,;'" '..f. " ';' ,< '. "_ .
CrTY OF SALIN.A, IUU~SAS
-
WATERl,VORKS DEPARTMENT .F'UND
:i
f
~
BOARD OF CITY COMMISSIUNEHS
Earl C. Branson
Ed Morgenstern
Mayor
s. W. Jackson
M. L. Mitohel1
M. H. Fel'm
:I~,.
r( .:
,
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:~,;
:~
~;,
~.'
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~i~
~
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y,.'"
~
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I
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i,:~.,
WATERWORKS ADVISORY COW.!ISSIOU
Charles W. Shaver
Ror F. Bailey
Cha11"fllA1,l,
R. C. Gebhardt
L. B. Stevenson
Fred D. Kastner
WATERWORKS DEPARTMENT
H. L. B1"Qwn -SuperU:1tent!en't
Lois TOdd
- Seoretary-Calhler
~
,~
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~::'\~~l:~~::;-~-'.'~~t~~61<4;tr{))~~::-;l5~t;~~1!f-:J;[~;~'~~~\.\i,:~~;~~~?; \!':;,:,:;_'>'~":;" 1(,~l~-;~:J;r~t.~i;V~ ~_..';~,"~
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ViATERWORKS DEPARTMBNT If'l1}ID
CO.MMENXS
The books and reoords of the Waterworks Department Fund of the City ot Salina,
Kansas, have been audited for the poriod beginning January 1, 1938, and ending
Deoember :51, 1938, inolusive. A ro;?ort of suCh audit is herewith submitted.
SCOP!!i OF AUDIT
IIU_
'1;"
The audlt wall performed in aeoordanoe with the general and speoit1e required pro-
visions of the Minimum Standard Audi t Program, approved by the Stat. Munioipal
Aooounting Board applioable to suoh fund.
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Xhe audit inoluded a verltioation of the assets and liabilities of.' this fund at
Deoember 31, 1938, in the manner and to the extent here1na.f'ter indioated, and II
general review of all revenues and expenaes for the year 1938.
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The Waterworks IYsten, supplying the water needs of the reddent. ot the City ot
Salina, Kanaa. was purchased from private interests in OctOber, 1925, by the oiV.
and dnoe~81lual'7 1, 1926, has been operated as a munioipal aot! vity. The Water-
works Department is governed by the city oommhsioners in oonjunotion with tbt
waterworks advisory oOmm1uion. which oonsists ot five members lIho serve without
pay and are appointed by the board ot 01 ty oomm1ssioncrlS. The advisory oomm1sdon
was orEtated to o0tl8ul t with and advi Be the board ot oi ty oommiss1oners with reter-
enee to the op"ration.a of the waterworks.
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BALANCE SHEET
Under Exhibit "An is shown the balanoe sheet of the Ttaterwor~8 Department as at
Deoember 31, 1938, a brief BUmn'lary of which is a8 follows.
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Plant and Property
Current A.set.
$893.058.63
156.501.58
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Xotal Auets
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Liabillties
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Surplu8
Reserve8
Bonds Outstanding
Current Liabilitles
$750,583.18
68,982.94
216,000.00
12.994.09
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Total L!abilltiea
111.084. 580.~1
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PLANT AND PROPERTY, $893,058.63, represents the book value of the fixed physical
property owned by the department as at the 'close ot the year, details of' whioh ap-
pear under Schedule 1.
The basis of the valuation as shewn on the books is the appraised value at the
date of aoquisltlon, plus additional improvements at cost. Additions to plant
and properiw during the year 19313 are suDl.Il1Grized al follows:
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Plant and ProI?~n.ty at December 31, 1931
Additions - Year 1938
Job 11180
Job #181
Job #182
New Pump Houses, Wells, and Equipment
Meter Boxes and Aooessories
Air Compressor
$864,463.95
Less
Refund on Freight - Job #180
Amortization ot Intangible Assets
$ 1,804.59
17,881.35
103.20
14,565.35
1,715.66
1,880.00"
$37,950.17
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8,876.20
9,335.49
28.694.68
Plant and Propertr at Dece.mber 31, 1938
'-B9S.058..f$~
JOB #180, $1,804.69, covers the oost during the year of material and supervision
furnished in oonneoti on with the completion of the laying of an eight inoh.ter
main on Front Street, tram North street to Forrest AVt)nue, six inoh water main on
Forrest Avenue from Firth Street to Front Street. six inoh water mein on Fifth
Street from Grand Avenue to Paoi.fio Street, six inch water main on Grand Avenue
from Santa Fe A'Vlmue to Fifth street. I1x inch water main on North Street tram
Front Street to Arthur Street. tour inch water main on Arthur Street tram North
Street to Lincoln street. and 'two inch water main on Linooln Street tram Ar'bhur
Street to Chester Street. The common labor on this job wa. furni. shed by WPA
workers. The job was oommenoed in April, 1937, IU2d completed in 1938, at a total
oost ot $24,749.38, 01' whioh 322,944.79 was exptnded during the year 1937.
JOB 1181, $17,8(31.35, oovers the cost during the year of material and supervision
furnished in oonneoti on with the laying of water _ins in the north part of the
ei ty in the amount of $15,240.69, and tho laying of twelvoinch flow lines to
two water w.lls in the amount of $2,620.66. The oommon labor on the jobs was
furnished by WPA workers. The jobs were started and oompleted in 1938.
JOB #182, $103.20, oovers the oost during the year of material and supervision
furnished in oonneotion with a water main to be lqed in Kirwin Street to oonneot
wi th the present main at Tenth Street. a water main to be layed in Eleventh St.r-
eet trtm l"orrest Avenue to Paoific Avenue, and a oast iron main from Gartield
Avenue north to Linooln Avenue, east on Linpoln Avenue to Arthur, at an eat1m.-
a'bed cost of $2,300.00. '!'he CODmon labor on this job is to be furnished by WPA
workers. As at Deoember 31, 1938, 'hhe work was inoomplete and only a small por-
tion 01' the oolt was charged during the year 1938.
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HEW PtllrP HOUSES, WELLS, AND EQUIPMENT, $14_565.35, inoludes the expenditures
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during the year for tho installation of t1ro new n~r VleJ.ls, pump houses and
derrioks. inoluciing p;..unps, wells, flow lince, and power trfUlSl':lisnion lines. A
brief summary of expenditures are as follows'
Lot for wells
Pump Hou..s arid Derrick
Layne-VI.stern Company ... Contraot
tabor and other Materials
Kansas Power and Light Comp&ny for
power tnul.ISlllisfJion line
MotOTS and Pump Equipment:
LaynC'-Weatern Campeny
General Eleotric Compkny
$ 321.60
3,666.80
4.599.50
1,676.88
1,740.37
2,491.72
62.48
Total
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Allor the above work bears the reoommendation or the watel'W'Orks advisory oommia-
sion and the approval of the 01 ty oo:mm1a&1onera. The Noords of the oommission-
er.' meetings at the time the se jobs were approved, however, do not indioate the
estimated oost ot the jobsJ and lt is, theretore, impoasible to determine whether
or not tha actual cost exoeeded the amount approved b, the ootlm1as1oners. Atten-
tion is also directed to 13-2409 G.S. 1935, conoerning waterv~rks extensions.
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MEXE.."\ BOXES .AND ACCESS Ort IES t $1,115.68, represent. purchases ot new moters and
aooessories during the year 1988.
AIR COl!PRESSOR, il,880.00, represents the oost at a po'rtable air oompressor pur-
aha.ad in Deoember, 1938, ttom Viotor L. Philllpa Company.
All ohar~8 during the year 1938 'to plant and properif aooounts were made trom
claims ot!'! 01a11y approved by the board or 00%lml18 d onere through pe r1 odic appro-
priations. No eD.minat1on or verification of plant and property aocounts -re
made torp~ior years.
o t1ImEft ASSETS ... at December 31, 1938, in the amount ot $155,501.58 are made up
ot the to1lowing it_,
Cash In Otfioe
Cash Balanoe - City Xreasu.rer
. "95.42
4',449.18 . 89,945.40
$ 1,174.91
41,600.00
~27.309.38 75,984.21
1,129.77
7,585.97
406.17
"-50.00
Certti'! oate. of Deposit
City of Salina Bonda
City of SaUna Tempora.ry Notes
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Material and Supp1i..
Prepaid Inaurance
Aoorued Interest Reoel vable
Xotal Current A.set.
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CASH IN OFFICE, $495.42, represents oash on hand in the Waterwork~ Department ot-
tioe. The oount of the oaeh _8 made on January 2, 1939, and reoonoiled baok to
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Deoember 31, 1938. The oash oount revealed en overage ot aotual oash in exoe..
ot the reoorded caeh at the year end ot $2.17, inoluding o..sh in the over and
short oash box.
Caah disburaements for meter deposit retunds, misoellaneoua payrolls, tre1ght.
express, and petty cl..ims are made tram current oash on hand. Re1mbur.ement for
suoh items 1s later recvived trQtll the oity tre..surer through an appropriation
made b,y the bo..rd of' Oommi88ioners.
CASB BAI.....A..NCE - CIIT TRE;.sURER, $69,449.98, reprOsenta the amount ot oaah in the
hands ot the 01 ty treasurer to the oredi t ot the Waterworks Department as ..t Deo-
ember 3l, 1938. '!'hi. amount WIlli oheoked with the oity treasurer'. reoorda. All
oaah received by the 1'fatenrork8 Department during the year was firat deposited in
a revolving fund aooount in the Planters state Bank to the oredit ot the Water-
workaDepartment. At the end ot eaoh month a oheck to the Q1ty clerk 'Waa writt81
against the aooount covering the total deposit. 80 made.!1te 01. ty olerk in tum
inoluded suoh an amount in hie monthly remitto.noe -to the 01.ty treaaurer.
During the period from. January 1. to September 30.1988, disbureements .ere made
from suoh Waterworks Department ..ocoun-t 1u the Planter. State Bank each month in
pe.ym.ent ot olaims against the Waterworks bep"r1anent. All disbursements were ade
by oheok signed by the superintendent. Reimbursement checks covering the di .bur-
.omenta 80 made againat this ..oooUJ:J,t...." received usually twice e..ch month from
the 01 ty treasurer through an appropriatlon made by the board ofoommiasiOJ:lGra.
SUM reimbursement cheoks were in tUn! deposited in this acoount.
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Departmentolaima ,.. disoontin,.d aM. d\U"1ng the balance ot the year ..11 olaims
at theWaterworlce Depal'tment were paid by the olty t"a.u.J"e1" In. the same manner.
as ola.1.ma ot othe r 01 ty funds.
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All oash reoelpts were traoed through the raw 1 ving fund aooount to the oity
trealure,r, and all disbursements in this aooount were audl ted. Disbursements in
payn'.lent ot duma were supported by speolal Waterworks Department vouchers.
It is reoOJl:lm811ded that the receipts ot the Waterworlca Department b. deposited d1r-
eot to the aooount at the oity treasurer as provided by 1:5-2408 G.S. 1935.
CERTIFICA1'ES OF DEPOSIT, $7,114.91, represents speolal deposita A. at December 31,
1938. in banks ..s tollowsl
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Date
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Rate
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31486
31603
5-11--38
5..51-38
5-11-39
5-31-39
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1.406."
$2,858.66
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Farmer. llati onal Bank. Salina. Kan....
21199
3- ~38 3- 2-39
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The above oertifioates of deposit are kept in the oustody of H. L. Brown, Super-
intendent ot the Waterworks Department and were verit1ed by inspeotion by the
audi tors. Depod tory bonds, seouring the above deposits, were in aooordanoe with
st..-tutory requirements. There appears to be no statutory authority for the in-
vestment of funds or the oity in speoial deposits in banks not subjeot to immed-
1a te wi thdrawa1.
CITY OF SALINA BONDS, $41,600.00, represents the face value at Deoember 31, 1938,
of inve:s1znents made by the Waterworks Department in bonds 188ued by the Oi ty ot
Salina, Kansas, a brief summary of whioh iSI
Balanoe - Deoember 31, 1937
$13,800.00
~ - Oi ty of Sa1 ins. Refunding Bonds
Purohased Yoar 1938
31,000.00
$44,800.00
Le88 - Internal Improvement Bonda Retired
-
Year 1938
3,300.00
Bdance - December 31, 1918
..1.600.00
The partlou1ars of the bond issues inoluded in the above inve.tmenta are as tol-
lows:
, Serie. R-116, Refunding Bonda, dated January 1, 1938,
due July 1, 1919 to 1948, inolusive. Interest rate
2% per annum, payable semi-annually on January 1
and July 1 eaoh year
Amount
Held
$31,000.00
Internal Iaprovement Bond dated September 1, 1933, due
September 1, 1939, to September 1, 19431 inclUSive.
Interest rate '% per annum, payable semi-annually on
March 1 and September 1 oteaoh year
10,500.00
Total
"1.. 600 .00
The bonds are in the oustody ot the superintendent of the Waterworlas Vepa.rtment,
who keep. them in .. satoty de po Ii t box in the Planters State Be.nk, taken out ln
the name cf the SaUna Water Department. The bonds were verlt1ed by inspection
by the auditors.
CIXY OF SALINA TEMPORARY NOTES, '27,309.36, represents
Waterworks Department in temporary notes issued by the
..a followsl
Date
Ia.ued ~ose
the investment by the
01 ty or Sal1n&, Kanau,
Intereat
Rate
Amount
-
4- 5-38
6-l1-38
\\7'A Projeot #6640
WPA Projeot #6596
2%
2%
. 4,000.00
2.500.00
. 6,500.00
Total Carried FOrward
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,99.::
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Date
I aeued
Purpose
Intereat
Rate
AmoUttt
Total Brought Forward
. 6,500.00
6-l4-38
7-l9-as
lO-25-38
Southern Heights Sanl1:ary Sewer
WPA Projeot #1037
WPAProjeot#7oa7-6
WPA Project 1~
Total
2%
2%
2%
5,371.31
6,000.00
9,000.00
438.06
j27a309.38
Note: The above notes an payable a8 loon as the bond.
oovering the improvements are issued and ao1d.
No interest has been paid or aoorued on the abQve notes. Xhe notes are in 'the
oustody or the superintend.ent or the' Waterworks Department and are kept 1n & sate
in thellaterwork:s Department attio. and. were inepeoted by the auditor..
ACCmmXS REOEIVABLE, $1,129.17, represents the amount due from oonsumer. and oth-
ers at December 31, 1938, as rol1o~&
Aooount. Reoeivable Deoember 31. 1931
Plus - Billing8 ror Year 1938
Water
Misoellaneoua Sales
Penalties
Sales Tax
t 1,596.&3
i132,660.48
1.822.37
1,164.76
l.916.14
l37.663.36
$139,159.88
Les.
~bate., Deoember, 1938, Bills
Aooount. Charged Ott
Cash Colleotions
. 8,731.16
334.59
128,964.36 138.030.11
Aooounts Reoeivable December 3l, 1938. as tollOlf'sf
bue trOJn Consumer.
other Aooounts Reoeivable
. 1,128.97
.80 j la129.1l
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The .tub aooounting method of billing i. 1n use by the oity, and bills are prepar-
ed, totaled, and prown on a Burroughs Billing lfe.ohine. :rhe oa10ulations of units
of water used aa shown by the meter book. were te.t aheoked against the units bil-
led as shown by the oonsumers bill. Teat cheoks 1I"ere alao made of lnd1 vidual
billings to see it the bills 1I8re prepared and paid in aocordanoe with the rate.
provided by ordinanoe. A penalty at 10 per cent i8 ....e..ed ror railure to pay
hUb when due. however, suoh penaltyb waiTed in oa.o. of siokness and 1:0 WPA
worke r8.
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Cash reooiTed tromthe oo11eo'ti on of nter bills and misoellaneous sale. W&e te.t
oheoked against the ce.eh reoord. Mothods ot handling Charge. ror F.J.scellaneous
.ervioes, materials, eto., were also sorutinized. The total billings tor the
year,plus the outstanding acoounts at the beginning of the year were aocounted.
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tor either in the form of oash reoeived during the year. d1.oounts and rebates
allowed. bad debt. oharged off, or outaiamding aooounts due at the oloae of the
year. During the year. by approvul ot the governing body, a summer discount for
watering lawns and flowers of 25 per oent was allowed for the billing period from
May to No'Vember, inoluai ve. A rebate of the Deoember. 1938, bills to all oonsum-
ers was also allowed by the oomm1ssion in the amount of $8,131.16. .Amounts ohar-
ged off during the year in the amount ot $334.69 ....re approved by the board at
oity oommissioners during the oourse ot the audit.
All water used by other 01 ty departments and funda appears to be metered and bil-
led, exoept the water used in ae'Veral of the parks tor sprinkling the lawna.
shrubs. and flO1ll1lJra during the summer months.
liA1'ERIAL AID SUP?UES, $1,685.97, repro.ents the 'Value ot material on hand 1.8 at
Deoember $1, 1938, a8 tollows.
Operating Stores Material
Meter Department Material
.4,780.4:6
2.805.5l
Xotal Materlal and Supplies
i1.585.9t
A Phy81oa1 inventory of all material was taken at the end or the year \U1der the
supervision ot the superintendent, ~o oertitied that the quanti ties were oorreet,
and that items were pri oed at the lower or COlt or market. The audi torI ohecked
the mathematioal aocuraoy of the inventorie.. An adjustment of $1,082.66 neces-
sary to bring the inventories of operati~ stores naterial aooount into aS1"eement
with the actual inventory 'ftS made by the aud1tors by a oorrespondingoredi t to
Surplus.
PREPAID INSURANOE, .406.17, represent. the unexplred. portion at Deoember 31, 19m,
ot insurance premiums pdd by the Waterworks Depe.rttnent. All insurance policies
were inspeoted by the auditors, and an insuranoe schedule was prepared, a brier
stllllltl&ry of' whi ch is as tollows.
Propert:
Amount
Of Covera~
Ooverage
Pumping station Building
Fire and Supplemental (90%
oo-1118uranoe)
Fire and Supplemental (90%
oO-lnsuranoe)
F1re and Supplemental
Flre and Supplemental
Fire and Supplemental
Fire and Supplemental
Windstonn
Windstor.m (90% 00-1~uraDOe)
Breakdown
23,000.00
1,500.00
1,100.00
2,900.00
2,900.00
1,500.00
50,000.00
l5,OOO.OO
. 14.000.00
Pumplng Station Maohinery
and Equl pment
Garage and Warehouse Bldg.
Dwelling and Garage
Water Wells - Buildings
Water Wells - Equipment
Steel Water Xank;
Elevated Water Tank
Plant Boiler
Workmen f 8 Compensat1on and
Emplo,yera Liability
Contraotors Publio Liability
Ci1Jy Hall .Messenger
Robbery
and Int. ri or
Legal Liability
8/10,000.00
1,000.00
~ual
Prom! urn
-
. 8.19
16.97
3.97
6.56
13.79
13.79
25.82
61.68
21.92
347.93
249.60
l1.10
1.9,l~j
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Pro~rty
Coverage
.Amount
Of COTer~e
$) 1,,000.00
5/10/25,,000.00
5/10/25,,000.00
Aotual Value
Annual
Premium
Ci ty Hall
1936 Chev. Ii T. Truck:
Meroantile Safe Burglary
Bodl1y Injury and Property
Damage
Bodily Injury and Property
Damage
Fire, Thett, and Tornado
. 6.4l
1935 Ford l~1'. Piolcup
1935 Ford Ii T. Pickup
30.04
30.04
5.00
'~~
Your attention is direoted to the taot that the department has no fire, thett ana
tomado ooverage on the 1936 Chevrolet. Fidelity bond in the amount of $5,,000.00,
covering the 88ore'tary-oaehier ot theViaterworks Department 18 in foroe ln aooor-
dance with atatutory requirements. Fidelity bond in the amount of $5,000.00
oovering the superirrtendent of the waterworks Dopartment and the oity manager" WlO
are the same person. was also in foroe during the year.
ACCRUED INTEREST RECEIVABLE" $450.00" represents the amount of aoorued interest
reoelTable a. at December 31" 1938 on the following OUy ot Salina bonds.
Ci
$140.00
~
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Ci ty ot Salina 2% Refund1~ Bon~
Interest tromJuly 1,1938, to December 31, 1938"
on prinoipal amount of $31,,000.00
310.00
Total
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Intereat noel vahle has not been aoorued on City of Salina Temporary !lote., as 'the
notes are payable as soon a8 bonds covering the improvement. are issued and sold.
SURPLUS, $760.583.18. represents the net worth of the waterworks Department at
Deoember 3l, 1938, as tollowal
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Balance D.o~b.r 31. 1937
Plu. - Audit adjustment of material inventory
Adjusted Balanoe Deoember 31. 1931
!!!!. - Proti t for year 1988 per Exhibit "B"
Balanoe Deoember 31, 1938
$690,822.88
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l,082.e~
$691,,905.54
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58,677.64
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The portion of surplus appropriated to fixed plant and property and the portion
ot unappropriated surplus as at Deoember 31, 1938, ia as follows,
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Surplus inve.ted in Fixed Plant and Property
Unappropriated Surplus
Total
.~06,110.84
145,472.34
.&150 _ 58 g .18
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RESERVES, $68,982.94, represents the balanoe at Deoember 31, 1938, of the tollow-
in(, book reserves.
Reserve for Depreoiation
Reserve for street Construot10n ot Flush Tanks
Reserve for Retirement of Bonds
$61,250.72
232.22
1,500.00
Total Reserves
.68~982.~
,::!
RESERVE FOR DEPRECIATION, #61,250.12, represents the bAlanoe at Deoember 31, I9sa,
of the book reserve set aaide for depreciation on plant and property as followst
Balance Deoember 31, 1931
~ .. Depreoiation Reaerve added in year 1938
.53,701.58
9,482.99
$63,190.57
r..S8 - PUl"ohase of Replaoemen't Mners
-
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Balanoe December 31, 1938
'-OJ. .. 2150 . 11
the MlOunt added to the reserve aooount in 1938 ft. oharged 'bo operating aooO\U1ts
tor the :par, and the oorreotneu ot all deductions during the y...r was verified.
This aooount represents a book reserve only, a8 no cash f'unde are actually set
aside or seg:oegt.ted.
RESERVE FOR STREET CONSTRUCTION Or' l<'LUSH TANKS, $232.22, represents the amount re-
ceived in prior yeara tram the Sewer Fund. oovering the in.tallation cost of flUllh
tanka to be install.din portions of 'the city not now reoelv1ng water .el"V1oe. As
water main extensions are extended to the applloable distriots. tluBh tanka will
bG installed and charged to thi. reServe aooount. No oharge. during the year
1938 1Nre made against this reserve. This represents a boole reserve only a. no
oash lUnda are actually set aside or segregated.
RESERVE FOri RETIRE'M.Eh'1 OF BONDS, .7,500.00, repreaenta the ohnrge ot ~2,500.00
per mon'th set aside from surplus for the annual retirement of bonds in the amount
or $30.000.00. f'he balance in thls aooount at D,,04lll1ber 31, 1938, represents the
monthly entries from Oo'bober 1, 1938, to December 31, 1958, inolusive. This ao-
oount represent. a book reserve only, ..e no oash funds are aotually ..t a81de
or .egregated.
BONDS OtrfSTANDING, $216,000.00, repreaent. the taoe value 01' City ot SAlina Water-
work. Department bonda outstandlng at D...mber 31, 19~ ,originally is.ued for ih.,
purpoae of purohasing the Tt'ate.rworks system ... follows.
BOJ1ds 11l\18d for the Purcha.e of, Plant
$605.082.00
!!.!!. - Bonds Retired to January 1, 1938
Bonds Retired Year 1938
Bond. Outstand1n~ Deoember 31. 1938
$359,082.00
30.000.00 ~89,082.00
ap B r 000 .00
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The bonds were issued October 1, 1935, and are due serially from Ootober 1, 1936,
to October 1, 1945, inclusive, and bear 1nterest at ~fi per annum, p,.yable 8~-
annually on War('..h 1st and Ootober lst each year. Although these are general 01>-
llgation bonds ot the entire City of' Salina, Kansas, the WateJ"W'OrK:S Departmen1i
has met the prinoipal and interest payment eaoh year sinoe thelr issuanoe.
The bond records of the oity were inspected and bonda re1i1red during 1938 were
inspeoted and found to have been properly canoelled. A reoonoilement ot the Kan-
aa. Fiaoal Agency aooount diso10sed that $5,000.00 prinoipal amount ot bonds re-
tired 1n prior years had not &s yet been presented for payment. Funds to proper-
ly retire such *5,000.00 of bonds, hcnn.tver, are on deposit wi1h the Kanaa. F1Boal
Agenay.
CURRENT LIABILITIES, $l2,994.09, as at December 31, 1938, are made up ot the tol-
lowing items.
Acoounts Payable
Meter DepOsits
Aoorued Interest on Bonds
. 4,109.59
6,454.50
2.430.00
Xotal Current Liabilities
812.. 994.,Qi
ACCOUNTS PAYABLE, $4,109.59, repre.ents the following aooount. due and unp_d by
the Waterworks Department as at Deoember 31, 1938.
Viotor L. Philllps Company
Neptune Meter Company
Kansaa Power .. Light Company
Putnam Sand &I Building Company
S1iat. Sale s TIUe Department
COJIlpen.ating Tu DepartrrHmt
J4i,oel1aneoul
Ai r Compre nor
Replaoement Meter. and Repairs
December Se:M'1oe
Sand for Repa1r.
Deoember Sale. Tax
Deoembe~ Compensating Tax
*1,880.00
1,OSO.07
666.62
272.26
81.19
10.31
109.26
Tot~
84..109...fi9
Allot the above aooounts were pald during the month ot January, 1939.
METER DEPOSITS, .6,464.50, repreaen1i. the outstanding balance ot deposita made to
the city by OQl18'lUl1Srs to guarantee the payment of' water aooount. as at December
3l, 1938, a. tol1owa.
Outatandiug Balanoe Deoember 31. 1937
Plus - .Meter Depoa1ts Reoeived Year 1938
-
.6,280.50
.1,434.00
Lea. - Meter Deposits Retunded Year 1988
Quts'tanding .Balanoe DeGtmber 3l, 1938
1.260.00
174.00
J
itJ..4JW...80
Meter deposits reeel ved and refunded durlng the year under re'View were ver1.t1ed.
by teat cheoks of the meter depoai t cards wi tb. the oaah. rHords, and the total
outstanding depoai t. at the year eDdper the generAl leclger were reconoiled with
the llst ot 1ndin.due.l depositors aa prepared by the _thier, with the exoeption
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~~.~"'1)l.1~'~'i-lit;,~;:i~$'tf!Jlr~~,t,t:"th",.::'., '(7-('lii't;~~t.... 'iit.Jt t ,.~',.,~,: '..;:t'''.~, "M' "'j ._, ~,),;..,,~.. ,_ f ,4'''': ,.,', '_', ",..' "
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of a minor differenoe ot $3.00 for which no adjustment was made.
Your attention is direoted to the faot the. t interest on meter deposits is not pa1d
by the Waterworks Deperbment in aooordenoe with 1"eq'11rements of 12-822 G.B. 1935.
.ACCRUED INTEREST ON BGUDS, $2,430.00, represents the amount of interest on City ot
Salina, Kansas, Waterworks Department bonds acorued but not due a8 at December 3l,
1938. Interest on all outstanding bonds was paid to Ootober 1" 1938, at which
tlDl bonds in the tace amount of $30,000.00 were retired. The aOQrued intere8t
on the remaining bonds at the 0108e of the year is oomputed on the faoe amount ot
$216.000.00 at ~% for three months from Ootober 1 to Deoember 31, 19:58, 1nolud w.
OPERATIONS
Under Exhibit ".a" 18 shown a statement of profit and 1088 for the period from JlI1-
uary l. 1938, to Deoember 31, 1938, inolus1ve, of the Waterworks Department. A
brief 8U1lBn8.ry of the operations for the year 1938 oompared wi th the operations for
the year 1937 1s as follows:
.Revenues
Year Year
~ l2!!
$136,194.52 $135,,816.09
9,276.83, 9,392.65
$126,911.69 $126,483.44
39 ,148 .36 35.150.86
$ 87,769.33 $ 91,332.59
29,091.69 30,538.09
j 58~Q77 ..~ -* 60.794...ijQ
Less - Retunds, Rebates end Charge Otfs
-
]let Operating Revenues
Operating ExpGn.e.
Interest on BOnds, Deprea1at1on and
Amortisation
let Profit
The above statement is lndioativw ot hlgh1y satiafaotory operating results tor 'the
a.epart.1n.ent duri ng the year.
OPERATING REVEIUES, 1126,917.69, tor the ;year 1938 oons1st of the tollowing and
are oOllpared below With the revenues tor the year 193'7.
Year
1938
-
tear
1917
-
Domestic ConB\Dl1ers
Railroads
County Build! 11gs
City Bulldlngs
City Hydrant.
City Sohools
GOV~n:xment Buildings
t106.488.34
4,403.54
476.86
4,894.95
14,903.75
1,401.46
85.95
$105,882.90
4,612.80
564.70
4,579.22
16,590.00
1,464.60
52.50
Sale of Wa'ter
$l32,654.83
....,..""-_........,....,.. ,'. ...----,....-
$133,686.72
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"~i!,~/;",',:~;C~i~~,;1i,~r~~'~:"~,~,it~~~'~C~f::i;~:i~';;,;':;~'i, '?;~~f~~'c:._:...;;;t:' :'~ :"-:.,:~\ ;~tt_~:;'~~~it~:.{,:,~\(~:,,~~,~;,;-i'J'o;,'{,li:;.[J'f'W~~"'! ';~f"-iH,;l~ .~?-;;r.\'!, ,~i~-C~,,'~"1i:_I~M ',;" "~~,~,' _~w,'
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Year
1938
-
Sale of Water
'132,854.83
Penal ti es
Miaoe11aneou8
Interest Reoeived
Rent Reoei ved
1,164.76
19.56
2,127.38
228.00
Year
1937
-
$133,686.72
1,019.34
33.00
904.03
233.00
.136,194.52 $135,876.09
UJU .. Ret'unda, Rebate. and Cha.rge Otf.
-
9,2'76.83
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.
.126.917.&R.~26.4B3.~
9.392.6~
INTEREST RE:CEIVED, $2,127.38, oonsist. ot the following.
Year
1938
-
Intereat on Certifioates of Depodt
Interest on ~8It1porarr Notes
Intere.t on Daily Balance.
Interest on Bonda
t 256.76
1,065.95
804.67
'total
&2.127.38"
Year
1937
-
t252.70
81.97
5.36
564.00
a904...Q~
-
the above interest inolude. aocrued interest in the amount of $450.00 on City ot
Salina.. bonda.
:,~%
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REliTS RECElVEI>, .228.00, OOVer. the rental or IlL dwelling houslIl and garage owned by
the Wat.erworks Department, looated at 409 South Fifth, at a rental of $19.00 per
month.
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OPERATING EXPFHSES, $39.VW.36. for the year aa shown under Exhibit "B"are br1et-
1y summarized as follows.
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Water Supply Expense
.PUmping Station Expense
D1strlbution Expense
CCIBlne!"oial and General Expense
~ 6,317.92
16,129.68
5,387.47
11.~13. 29
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The follOWing summary indioatea briefly the various types of expense. inolude.
abon r
Salariea and Wage. Paid
Eleotrio Power
Suppllesand Repairs
Otfi04t Stationery, Supplle! and General Expense
lnauranoe
$16,822.18
11,221.66
8.242.81
2,190.82
665.09
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Total
a39..148..~a
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All salaries paid were oheoked to the salary ordinanoes approved by the Gomuiss-
ioners. Your attention is directed to the tact that the salaries paid the Super-
intendent of the Waterworks Department and seoretary-oashier of the Waterworks
Department exoeeded the statutory l1mita:tions pertaining to suoh offioes aa fol-
lows:
Annual Salary aotually paid Year 1938
Maximum Annual Salary Lim1tati on
13-2402 O.S. 1935
13-2403 G.S. 1935
Superintendent
$2..499.95
Seoretary
Caahie:r
...01...- " .d
$1,440.00
2,400.00
-
...
1,200.00
Exoess Salary Paid Year 1938
i J}i.96
$ ~'lO.QQ
The oity attorney is of the opinion that the above atatute. are not applioable to
a city operating under the oity manager plan and therefore 1 s not applicable to
the City ot SaUna, Kansas.
DiTEREST ON BONDS, $10,732.00, for the year 1938 oonsiat. ot the follOWing.
Interest on $246,000.00 at 4i% tor 9 month a at
$922.60 per month
Inte1"$.t on $216,000.00 at ~ for 3 months at
$810.00 per month
$ 8,302.50
2,,430.00
Total
!106732~ijO
DEPRECIATION AND AMORTlZA1'ION, $18,,359.19, tor the year 1938 oons1ots of charges
tor depreoiation of plant and property and for the amortization of intangible
a.seta as follows,
D8jreoiation
785.27 per month for 1 month
$'192.52 per month for 11 month.
$ 766.27
8.717.72
. 9,482.99
Amorti..tion of Intangibles
1~ of $88,763.00
8.876.20
Total
~
i186369..1Q
Xhe ratea of depreciation und tor the monthly oharge were deteJ'!nined by the 01 t1
engineer'. department, as follO'q:' oa.t iron mains 1%, fire hydrants, valves and
Tal... boxe., flow lines, 1%, tanks and towera.. l~, nruotuns and manhole.,
meters and a.m.08., pumping atation, sand trap and "servo!r. nation plp1ng,
tu:r1Uture and f1xture~.f,....2%1 venturi, me,ters, garage and nor"go building, ~J real
.state improVDlitnta, ~J pump hou.. and. derricks, individual wells, _11 pumps
and motors, cottage eleotrio PUl:llp and motora, 4%, and. wrought iron mains, truoka
and oars, laboratol"y' equipment, 10%.
The intangible aaseta ot the deplu.tment haw ~en 8JDOrtized over a ten year period,
,!~7..,..
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and the charge above for the year 193H oompletes the amortisation and as at Dec-
ember 31, 1938, there was no balance in 'the intangible assets aooount. No oharge.
to operations in the !'uture tor arGortization will, theretore, be neoessary.
GEliER.AL
Entries neoesaary to adjust the books to oonto nn with the audi tad balanoe aheet
and profit and 1088 statGment are shown under Schedule 2.
The audi tore wish to express their appreciation tor the oooperation of the super...
intend.nt, cashier and other oity o!'f'icials and employees during the oourse ot
the examination.
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CITY OF' SALllJA. KANSAS
Wl>.TERWOHKS DEPARTMENT FUND
BALMWE SHEET
As at December 31, 1988
Assets
Fixed Asset.
Plant and Property - Schedule 1
Current ASBets
Cash in Off! oe
Cash Balanoe - C1 ty Xreasurer
Certit10ates of Deposit
C~ ty of Salina BOnds
City of Salina Xemporary Notes
Aooounts .Ren1 vable
Materials and Supplies
Prepaid Insuranoe
Acorued Interest Receivable
Total Current A'S8t~
Total A.ssets
L1ab~}l 't;ie.
Surplus
Surplus at Deoember 31. 1931
Prot! t trom January 1, 1938 to December 31,
1938 - Exhibit "B"
Total ~urplus
t
Reserve.
For Depreo1ation - Plant and Prope~
For street Construotion of Flush Tanks
For Retirement of' Bonds
Total Roserve.
Fixed'Liabllit:1e.
City ot SaUna, Kansas" Waterworks Bonda
(Dated October 1. 1925 .. Due ser1ally tram
October ~.f 1939 to October 1, 1945, Inolu..
sin at ~%)
Current L1ab11iti8'
Aooounts Payable
Meter Deposits
Aoorued Interest on Bond.
Total Current Lia.billti..
Total Llabil1tle.
$ 495.42
69.449.98 $ 69.945.40
~ 7,174.91
41.500.00
27.30e.16 76,984.27
1,129.77
7.586.97
406.17
450.00
$691,906.54
58.671.!U
$ 61,260.12
232.22
7.500.00
$ 4.109.69
6,454.60
2,430.00
Exhi bi t tt A. ff
t 893.058.63
155.501.68
a~~048 .58Q..:q
. 760,,583.18
68,982.94
216,000.00
12,994.09
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CITY OF SALINA, KANSAS
e
WATERWORKS DEP ARX1:ENT F'UBD
PROl"IX AND LOSS STAXEMEft
From. January :1. to December 31, 1938
Revenue.
Sale of Water
Penalti e 8
Interoet Reoeived
Rents Reoeived
Mise.naneoua
$132,654.83
l.184.76
2,127.36
228.00
19.55
Total Revenue.
aefuMe. Rebate. and Charle Oft,
December, 1958 Bills Be, ated
Ro fund.
Acoount. Charged Ott
. 8,731.16
211.08
3M.59
Total Retunds. Rebate. and Chal'"ge Ot'l'
Total
erat!
aterS
Repair.... ell Pumps
Repairs ... Flow Line
Repairs - Electric Equipment
Lubrioants
Eleotric Power
.1,006.81
16.00
1.160.4.
4.01
4.111.60 * 6,&11.92
Pumplng station
Sup. rint.ndenoe
Pump Labor
Power
Fuel
Lubrioants
Misoe1laneous Supplies and Expense
Repairs ... 1180tri c Equipment
Repairs ... Statton Building &: Grounde
Distri but! on
Labor ... RemoVlng &: Resetting ~tor::
Labor... Meter Department
Repairs... Meters and Equipment
Repairs - Valves
Repairs - Hydrants
Repairs .. Mains
Repairs - Services
$1,620.00
3,864.60
7.116.08
116.58
68.68
48 6.36
213.87
2.584.66 16,129.68
$l,-440.00
1,440.00
1,323.88
33.69
504.83
119.69
525.38 5,367.47
Exhibit "Bit
$136,194.62
9.276.83
$126,917 .69
110.
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C lIT Of SALDiil., KANSAS
WATERt'iORKS DEPARTM.ENT F'UND
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PROFIT AND LOSS SXATEME::NT
From January 1 to Deoember 31, 1938
Commercial and General
Salaries - Aocounting and Colle cting
Salarie s - Meter Reading and Colle oting
Adndnistratlve Salaries
Offioe Supplies and Expense
Insuranoe
Sales and Compensating Taxe.
Statlonery and Printing
Xotal Operating Expenses
Profl t tram Opera1iio'nt (before Interest, Depreo-
iation and Amortization)
$3,180.00
2,057.68
3,219.95
1,462.19
665.09
218.02
510.41
Interest, Depreoiation a.nd Amortization
Interest on Bonds
Depreoi ation
Amortization of Intangibles
Total Interest, Depreoiation and Amortization
Net Prat'lt (From JN1uary 1 to Deoember 31, 1938)
SW6iARY
Revenue 8
.Less Rebates, Refunds and Charge Otis
Operatlng ~.e.
Water Supply Expense
Pumping Station Expense
Distribution Expense
Commeroial and General Expense
Profit tram Operations
Interest, D.,reoiation and Amor+.leation
Net Protit
Exhibit ".B" (Con't)
11,313.29
$ 10,732.50
9,,482.99
8,876.20
39.148.36
. 87,,769.33
29,091.69
a 58.677 .~
$136,194.52
9.278.83 $126,917.69
$ 6,317.92
16,129.68
5,,387.47
11.313.29 39.148.36
$ 87.169.3$
29,091.69
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CITY OF SALINA, KANSAS
WATERWORKS DEPARTMElIT P'lJHD
pwrr .AW PROPERfi
As at Deoember 31, 1938
C~natruotion Work in Progress
Job No. 182
Distribution System
Struotures and Manholes
Cast Iron )lains
Hydrmts
Val".. and Val". Box..
RGal Estate and standpipe
~ter Boxes and Aooessories
Water SUPPlt
Real Esta'.
Pump House and Derriok
Wells
Well Pumps, Jleters and Equipment
Flow Linea
Pum.ping Station
Real Batate
Real Estate Improvements
Pump House and Stack
Cottage
Other stl'Uoturee, Sand Trap., .to.
Steam Pumps, Boilers, eto.
Eleotr1o Pumps, WeterlJ and Equipment
Venturi Meters
P1pe. and Piping
General Equipment
Garage and Store Building
Truok.
Portable Ai r Compressor
;umi tur. and Fixture 8
Laborato~ Equipment
TotaJ. Plant and. Pro"Mx (As at
necember 31, 1938)
$ 6,205.39
544,126.63
33,854.90
18,7lS.1S6
65,569.84
49.685.78
i 1,846.60
10.889.68
36,211.48
22,322."3
27,7()2.56
t 9,875.00
3.580.40
16,750.64
5,069.37
8,596.31
4,225.91
11,929.99
2,195.43
10,746.76
~ 2,282.04
1,117.50
1,880.00
5,916.02
1.074.0~
Schedule 1
$
103.20
708,761.10
98,952.75
72,970.00
12, 271.58
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C I'rY OF SALINA * KA.NSAS
WATERYJOPJCS DEPARTt:a::NT 1"W,'O
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ADJUSTING JOURNAL ENXRIES
Deoember 31, 1938
(1)
Cash on Hand
Surplul
To reoord Ddsoe11aneouI Cash on Hand
as at Deoember 31, 1938.
(2)
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Meter Deposita
Surplus
Cash on Hand
To record misoellaneous di 8buraem.ente and
refunds tram Caeh on Band at December 31, 1938,
as follows.
Ottioe Supplle. and Expense
Repair. - Power Station Jldg. &
Grounds
Misoellaneous Retunds
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l.77
64.05
5.65
Meter Depoei t Refund.
Total Diaburaementa
* 71.47
222.00
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Prepaid InaU1'anoe
Surplua
To reoorel Prepaid Insurance 11.8 at December
31, 1938.
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Surplua
Xo correot erroneoue oharge of Openting
Stor.. IDYentory to Misoellaneoul Ottioe
Supplie 8 and Expense.
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Operating Stons Inventory
.Meter Depa2't:metnt Inventory
Surplu.
To adjust books to agree wi th aotual in-
ventories as at Deoember 31, 1938.
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$
2.17
4i 222.00
71.47
$ 408.17
$ 62.84
$l,082.68
Schedule 2
Credi t
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2.17
* 293.47
$ 406.17
$ 62.84
.. 2.95
l,079.7l
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CITY OF S,ALINil., KANSAS
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WJl..1'BRWOHKS DEPAR'l'M~T F'UlID
l~~USTING JOUm~AL ENTRIES
Deoember 31. 1938
(6)
Sales Tax
Surplu8
To correct Sales Tax liability as at
Deoember 31, 1938.
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Surplus
Acorued Interest on Bonds
To correct entry oharging Aoorued Interest
with commission and postage paid on Firat
14>>rtgage Bonds.
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Water Supply - Real Estate
Surplus
To transfer speolal uaesaments pe.id from
Repairs - Station Building and Grounds to
Water Supply - Real Estate.
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Surplus
To aGorue intereat inoome on Clty of
Salina Bonds owned by the Waterworks De-
partment Fund.
(10)
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Truoks and Equi pment
Depreoiation Reserve
Surplus
Aoco\mta Payable
To reoord aooount. p.,ab1e ot the Water-
works Department Fund a8 at DeC8mber 31.
1938 .
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Sohedule 2 (Con't)
Debit
$ 109.48
$ 46.63
$ 21.60
$ 450.00
$1.880.00
1,084.85
1,063.55
Credit
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$ 109.48
* 46.63
. 21.60
t 45:> .00
k,028.40
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