Audit - 1940
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CITY OF SALINA, KANSAS
FINANCIAL REPORT
Covering the Period from
January 1, to December 31, 1940, inclusive
M. J. KENNEDY
Certified Public Accountant
Salina - Kansas
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CITY OF SALINA. r~SAS
BOARD OF CITY COMMISSIONERS
Earl C. Branson
Ed Mor gens tern
Mayor
Lloyd W. Price
B. A. Breon
Vim. H. Ferm
CITY OFFICIALS
Herbert L. Brown
City Manager
Chas. E. Banker
City Clerk and Director of Finance
Henry H. Eberhardt
City Treasurer,
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CITY OF SALINA, KANSAS
INDEX
Page No.
COMMENTS . . . . . .
.................
1 to 29
EXHIBIT tt A"
SUMMARY STATEMENT OF RECEIPTS, DISBURSEMENTS AND
BALANCES OF CASH AND INVESTMENTS . . . . .
. .
30
EXHIBIT "Bn
COMPARISON OF RECEIPTS WITH BUDGET
31
EXHIB IT n Cft
COMPARISON OF EXPENDITURES WITH BUDGET AND STATEMENT
OF UNENCilllBERED FUND BALANCES. . . . . . ... .
32
FUND STATEMENTS OF RECEIPTS, DISBURSEMENTS AND
BALANCES OF CASH:
Schedule 1 General Fund - Administrative and Finane e Department . 33 to 34
Schedule I-a Detail of Receipts - Licenses. Fees and Pennits. 35
Schedule 1-b Detail of Disbursements. . . . . 36
Schedule 2 General Fund - Police Department . . 37
Schedule 3 Gene ra 1 Fund - Street Department . . 38 to 39
Schedule 4 General Fund - Engineering Department. . 40
Schedule 5 General Fund - Milk Inspection Department. . . . . 41
Schedule 6 General Fund - Legal Department. . . 42
Schedule 7 General Fund Building Department . . . . . . . . 43
Schedule 8 General Fund - City Court Department . . . . . 44
Schedule 9 Fire Department Fund . . . . . . . 45
Sohedule 10 Park Department Fund . . . . . . . . . . 46
Schedule 10-a Swimming Pool Department Detail of Disbursements 47
Sohedule 11 Memorial Hall Fund . . . . . . . . . . 48
Schedule 12 Sewage Disposal Fund . . . . . 49
Schedule 13 General Improvement Fund . . . . . . . . 50
Schedule 13-a Detail of Disbursements Showing Projects for which
Disbursements Were Made. . . . . . . . . . . . . . 51
INDEX
Schedule 14
Schedule 15
Schedule 16
Schedule 17
Schedule 18
Schedule 19
Schedule 20
Schedule 21
Schedule 22
Schedule 23
Schedule 24
Schedule 25
Schedule 26
Schedule 27
Schedule 28
EXHIB IT "D"
Schedule 29
EXHIBIT WEft
EXHIBIT ftF"
EXHIBIT "G.
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CITY OF SALINA, KANSAS
INDEX (Cont'd.)
FUND STATEMENTS OF RECEIPTS, DISBURSEMENTS AND
BALANCES OF CASH (Cont'd.)
Water, Light, Heat and Power Fund.
. . . .
Bond and Interest Fund
. . .
Band Fund. .
Library Fund .
Airport Fund .
. . . .
. . . .
Bindweed Control Fund.
. . . .
Trust and Agency Funds . .
. . . .
Waterworks Department Fund .
Cemetery Fund. . . . . . .
Public Health Nursing Fund
Relief Highway Fund. . .
Condemnation Fund. .
Construction Funds .
Sales Tax Collected in Advance .
. . .
FUND STATEMENTS OF INCREASES, DECREASES AND BALANCES
OF INVESTMENTS:
Trust and Agency Funds and Cemetery Fund . .
CASH IN CUSTODY OF CITY TREASURER.
Reconciliation of Bank Balances. .
. . . .
INVESTMENTS IN CUSTODY OF CITY TREASURER.
. . .
COMPARATIVE STATEMENT OF TAX LEVIES AND ASSESSED VAL-
UATIONS SHOWING AMOUNT OF 1940 TAXES DUE IN 1941 .
SUMN'.tARY COMPARISON .A}..TJJ RECONCILIATION OF 1939 TAXES
(DUE IN 1940) ASSESSED AND COLLECTED . . . . . . . .
52
53 to 54
55
56
57
58
59
60
61
62
63
64
65
66
67
68
69
70
71
72
INDEX (Cont'd.) I
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EXHIBIT "Ii"
Schedule 30
EXHIBIT "I"
EXHIBIT" J"
Schedule 31
EXHIBIT "K"
EXHIBIT "L"
EXHIBIT "M"
EXHIB IT tt N"
EXHIB IT tf 0"
EXHIB IT "P"
EXHIBIT tiQ"
Schedule 32
EXHIB IT " R"
EXHIB IT "s"
EXHIBIT "A"
EXHIBIT "B"
Schedule 1
Schedule 2
CITY OF SALINA. KANSAS
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INDEX (Cont' d. )
FUND STATEMENTS OF INCREASES. DECREASES AND
BALANCES OF INVESTMENTS (Cont'd.)
STATEMENT OF TAXES RECEIVED FROM COUNTY TREASURER
SHOWING YEAR OF ASSESSMENT AND DISTRIBUTION 'to
FUNDS ON BAS IS OF ASSESSMENT. . . . . . . . .
Statement Showing Allocation of Taxes Received to
the Various Departments of the General Fund . .
CITY CIERK'S REVOLVING FUND - SUMMARY OF DEPOSITS
AND CHECKS ISSUED . . . . . . . . . . . .
CLERK OF CITY COURT:
STATEMENT OF RECEIPTS. DISBURSEMENTS AND BALANCES OF
CASH. . . . . . . . . . . . . . . . . .
Cash in Custody of Clerk of City Court.
sm~Y OF POLICE COURT RECORDS . .
sm~~Y OF RECORDS OF CITY BUILDING INSPECTOR
COMPARISON OF DEPOSITORY BONDS AND BALANCES ON
DEPOS IT . . . . . . . . . . .
FIDELITY BONDS IN FORCE . .
. . .
INSURANCE IN FORCE (EXCLUSIVE OF WATERWORKS DEPART-
1lENr ). . . . . . . . . . . . . . .
ACCOUNTS RECEIVABIE
. . . .
STATEMENT OF BONDED INDEBTEDNESS. .
Reconciliation of City of Salina. Fiscal Agency Ac-
count - Outstanding Matured Bonds and Coupons . . .
STATEMENT OF TEMPORARY NOTE INDEBTEDNESS.
AUDIT ADJUSTMENT ENTRIES. .
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WATERWORKS DEPARTMENT FUND
COMMENTS. . .
. . .
BALANCE SHEET .
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PROFIT AND LOSS STATEMENT .
Plant and Property. . . .
Adjusting Journal Entries
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Page No.
73
74
75
76
77
78
79
80
81
82
83
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87 to 90
91 to 104
105
. 106 to 107
108
. 109 to III
INDEX (Cont'd.) ,
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M:' JJ'KE~.i'N ED Y,:
Certified Public Accountant
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SALINA, KANSAS
March 28, 1941
T O,,'th~:li8.y ~r,'$n<i~pard"()f' Q6mmi:is:~,o.~er$ ';'
city -or ;S8:1ii1f{~"~ic8n:stis; ... ',. , . .. --.., "
Gentlemen:
In accordance with your instructions an audit has been made of the fin~~cial
books and records of the City of Salina, Kansas, for the period from January 1,
to December 31, 1940, inclusive. A report of such audit is herewith' submitted.
Comments, exhibits, and schedules pertaining entirely to the Waterworks Depart-
ment are submitted separately on pages '91 to III of this report, and separate
copies of that section of the report have been submitted to the Waterworks Ad-
visory Cow~ission.
SCOPE OF AUDIT
The audit was performed in accordance with the general and specific requiredpro-
vi sions of the Minim'..L':', Standard Audi 1; Program appr mTed by the State Municipal
Accounting Board as at Kovember 21. 1935. arid as revised October 25. 1940. and
included an examination of the records of all city offices and officers except
the Municipal BWld Board. The Public Library Board.and the Public Health Nursing
Association, which boards receive money appropriated by the city but have exclu-
sive control over the disbursement of both the amounts appropriated to them by
the city ~~d moneys which they may receive from other sources.
The auditors have been authorized to audit the records of the Free Public Lib-
rary of the City of Salina. Kansas, and the records of the Public Health Nursing
Association. Upon the completion of these audits a copy of the rep?rts thereon
will be made available to your body.
The results of otirexamination are set forth on the 'a.ttS:ched-' exhibits and. sched-
ules, which are listed on the prefixed index of this report. The following com-
ments are made in explanation of certain items appearing therein. No comments
are included relative to exhibit s and schedules or items within such exhibits
and schedules which, in our opinion. are self-explanatory.
RECEIPTS ,DISBURSEMENTS, AND BALANCES OF CASH .AND, INVESTMENTS
SU.MMARY STATEMENT OF RECEIPTS, DISBURSEMENTS. AND BALANCES OF CASH AND INVEST-
ME~TS. Exhibit "Aft. Under this exhibit is shown a condensed statement of fund
cash balances as at January I, 1940, fund receipts and disbursements during the
year 1940, and fund cash balances as at December 31. 1940. The balance of in-
vestments mvned by Trust and Agency Funds and the Cemetery Fund as at January I,
1940, increases and decreases in investments during the year. and the balance of
investments owned by these funds as at December 31, 1940, are also shown under
1.
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Exllibit"A" . 'Fund cash'and"'iIlvestment: acoount'ba1ances as at the c1()se of the
audit period aggregate $264,198.82, which is represented by cash in the custody
of the city treasurer amounting to $248,111.32 and by investments in the custody
of the city treasurer amounting to $16,087.50.
This exhibit includes only the receipts and disbursements which are cleared through
the records of the city clerk and the city treasurer, and fund cash and invest-
ment balances represented by cash and investments in the custody of the city
. . .'t~e~;?~,~.f:'!,,'C.ash:tFJ~~l~~9~~~~,\.Pf<t-,~~i~~:~!s:JBfc~~p.~,ci~Y'~2lU"r.~~;'~~:~t:Fi ~n~;I. ..... ~ash, .
and .~nve.Btment s ,Q,f,i;he :::~~l;~X'wo.r ks:Dep'a,rtmen~ :o;'und. .f>>"~.'..' exh~b:t".~:,s~parately,a.nd
commented upon in 1aterparagra.phs of this report under appropriate headings.
COiiIPARISON OF RECEIPTS WITH BUDGET. Exhibit "B". Under this exhibit actual re-
ceJpts during the year 1940 are compared by funds with receipts ar~icipated in
the budget. Actual receipts of tax levying funds during the year 1940 were
$36,724.S6,in excess of the ,budget . This' excess issumrnarized as follows:
Current ad valorem taxes
$ 5, 842 .95
Delinquent ad valorem taxes
18,716.63
Current mld delinquent special assess-
ment taxes
3,704.97
?roceeds of electric a,DC bOs franchises
7.245.-!7
Ot~er Receipts - Net
1.214.54
Total Receipts in Exces~ of Budget
$36.724.56
Durin~ t~e year 1940 taxes for the years 1935 to 1938, inclusive. were assessed
b~r the county on property which he,d ;Jrevio\.1sly esc8.f'ed e.sssssnent.1.'he cit~r' s
share of such taxes arnounted to $6.9lG.16. Of this amount, f,;5. 543 .03 was col-
lected by the County Treasurer ffild remitted to the city during the year 1940.
Receipts of delinquent ad v8,lorem ta,xes in exces s of the oi.Adget as shov;:..1. above b-
eludes this $5.543.03. the collection of which could not have been anticipated
in the .budget. ,.Aportion6f.the proceeds ofjud:l..cial tax, s~les was distributed
by the county to the city during the year 1940. This also tends to explain the
excessofdelin<iuent '.ad valorem tax 'collections over. the amount' anticipated in
the budget.
COl.IPARIS01\ OF EXFEKDIT'lJRES WITH b'lJDGET AND STATEMENT OF 'lJNENCillviBERED Elm BAL-
Al';CES. Exhibit "e". The cclumn of this exhibit headed. "Balance of 1940 Budbet
Unencumbered", indicates that. after giving effect to disbursements ap2licable
to the 1939 budget and t;()t1Illiquid~ted.liabilities created during the year , the
total'expendi tut-esfora:lT'i;axlevymg'fiilids'Were ta, 98l/751esstl;iari the amount
provided ~or in the budget. Your attention is directed, however, to the fact
that expenditures in excess of the budget were made out of the following f~ds:
General Fund
$2,006.74
Bond and Interest Fund
196.46
Bindweed and Control Fund
29.25
2.
ExpEmditu~es ih ~xcess '~.f'th~budget for the General Fund' were ma:de outof>the
Administrative and Finance and street Departments of that fund. The expenditure
of $2,140.13 in excess of the budget for the Administrative and Finance Depart-
ment of the General Fund resulted from the payment of election expenses and the
operating deficit of the City Court in amounts which were substantially in ex-
cess of the amounts anticipated in the budget.
In the last three columns of Exhibit "Cn there is shown a determination of the
<.:,;u:q.~~c1,llllb.er;ed~as~"b~:l.e,x:loe~::-9f.. ~c.l:t)t:u"nQ.",and: t;h~'~n~:n.,qU)ll~e.:r:e,4 " ~~sh.Qa1anc,~~; of ",
;.."the;=va.rfous'~,Q.~P9IrtJl\eir~,I}.,,~:t::~.th~..G~~e;r-ar"~d ~ ",': The ... ..~.e,~A\pal.ance'~9~,' .'~ach . fun~ .,,~ex';. '
cept the Memorial Hall Fund, was sufficient to cover' fund liabilities as at De- .
cember 31, 1940. The Memorial Hall Fund had a cash balance of $507.60 at the
close of the year, but shows an overdraft of $107.75 after deducting liabilities
as at December 31, 1940, amounting to $615.35.
The liabilities of the Waterworks Depa:r:tmentfund at!l.e,t December, 31, 1940, are .
shown in the appendedreport,onthe Waterworks Department and are not included
under this exhibit. The cash balance of the Waterworks Department Fund, however,
was more than s,ufficient to cover its liabilities. as at the close of the sear.
Under the provisions of the budget law (79-2925 to 2937 G.S. 1935) it is unlaw-
ful to mf;,ke payment cut of or to create an indebtedness &.gair.st any fund in ex-
cess of the amount provided for that fund by the budget. Under the provisions
ci' t}ce cas!'. besis law (10-1101 to 1122 G.S. 1935) it is unlauful to make paJ'IDent
Gut of Gr to create any indpbtedness B[ainst a fund in excess of moneys actually
on r:arld i::: the t.re':~sur~' ~(\ tr~~. credit of' the f1.J..no..
F,J::lCJ eX;8Lditures E. n.', therefore, lirrit,ed: Fin,t, t~, tl~e arr:01JY'ct of t1lE s.nr:.ual
budget for the fund, and Second, by the available cash balance of tte fund. The
foregoing ir:.fon~ation indicates the extent to which the city failed to comply
with the cash basis and budget laws. For this purpose tbe various depart;r.ents
of tLe ::Tener-a! Fund are CC:"J.sidered in total as 9. sir:.gle fund.
Fmm STATEMEli!TS OF -s.:SC:SIP::'S, JISBURSEl'!1ENTS, Al;D BJI.LAXC':':S 0::' CASH, Schedules 1 to
27, inclusive. Under the above schedules are shovm detailed statements of re-
ceipts, disbursements, and balances of cash for each of the funds or groupsof
funds summarized. under Exhibitt~A".
A qetail of ad valorem taxes 'received is ,not shown on the indiv-idua1 fund state-
ments. Under Exhibit nIl" and related Schedule 30, which will be commented upon
later in this report, there is shown an analysis of all taxes received by each
fund and fund department as to the amounts of delinquent, current, tangible, aLd
intanbible taxes received.
The city's share of sales tax residue applicable to the year 1940 amounted to
$20,943 .'24. Thisam:ouiitw~,s.i.distt,fbtt;ted. cdurip,gtheyear> 19.10 to the various . tax
levying funds except the Bond and Interest Fund.
Salaries paid to officers and to regular employees durins the audit period ,..,ere
found to be vri thin the rates specified b;y- ordinances b,nd wi thin the limi tatioES
.E.TEscribed by the statutes as interpreted by the attorney genera] of the state
of Kansas, with the following exception: The police rcatroH and rest room care-
taker was paid $127.50 during the year 1940, whereas only $10.00 per monte or
~120.00 per year was provided by Ordinance 6-303 R.O. 1939. The salary ordinance
for the year 1941 provides for a monthly salary of $15.00 for this employee. The
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inorease' -In''this salary we:~madeeffec'tfve:on November 1'5, 1940. For tax ievy-
ing funds, the statements of receipts, disbursements, and balances of cash Sched-
ules 1 to 27, inclusive, include a detailed comparison by account classifications
of actual receipts, disbursements, and balances with receipts, disbursements, and
balances anticipated in the budget for the year 1940.
Your attention is directed to certain items included in the following fund sched-
ules of reoeipts, disbursements, and balances of cash.
';:'~(i~~ii~~q~~~~;~);im::*~~'C~~~Bjir~~~".,~~l::r~f~till.~~m~~~'i~::;'~;':~1i~,"'G~h:~'t~liiiliir}~~:.:~;tidfd~d'
'in eight subdiv1siortsof that fund. Taxes levied for the General Fund and its
share of sales tax residue are prorated to all of the departments of that fund,
except to the Administrative and Finance and the City Court Departments.
The Administrative and Finance Department is fina,nced entirely through the col-
1e.ctionoflioenses, franohises,andothergeneral revenues..lnthe annual 'bud-
get ot,the-dity:'l'or the 'year 1940, ,provision was made' for the ' transfer of
$2,800.00 from the Administrative and Finance Department tb~..the City Court De-
partment to cover the estimated deficit ()f the City Cour.tDepartment for the year
1940.
GEI~EJ{AL FmJD - AVJJIIHSTEATIVE AND FINANCE DEPlul.T?>lEET, Sche(~ule 1. .0UrlllE the
year 1940 the city colle~ted $10,118.65 from liceLses, fees, and penc:.ts. I>~rinb
the previous year COllections from this source 8J1lounted to $11,306.84. A classi-
fied statement of licenses, fees, !'l,nd :oermits collected is presented under Sched-
ule l-a. ?.eceipts from each type of fee, license, and "!ermit were compared with
similar receipts for tne three prior years, and no substaLtial differe!lC6s were
noted.
Franchise ordinances in effect during the audit period were scrutinized. The
amount of the bus transportation franchise payment to the city during the
year 1940 was found to be in accordsnce with the franchise.
Under the gas franchise ordinance, the city receives one per cent of the .cross re-
ceipts of the gas company which amount is payable to the city on June 30, and De-
cember 31 of each year. The amount of gas franchise fee, $4,195.47, shown under
Sohedu1e 1 represents i;hegas company's paYJllents >forth..e1ast half of the year
1939, and fo~the first half of the year 1940.' The gas 'company remitted $1,318.62
to the oityon-January31, ,1941, oovering the franchise'fee for the ..last half of
the' year 1940.' '
On June 25. 1940, the city granted a. new electrical franchise for a period of ten
years from July 1, 1940. The franchise ordinance calls for a fee of $5,000.00
payable on July 1 of each year. The $5,000.00 fee shoml under Schedule 1 covers
the period from July I, 1940, to June 30, 1941, and is the first payment receiv-
,ed ", und,er .t,l:l~'new '. frano.hi s.,e:~';, ' ,.. -
Police court fines and forfeitures in the amount of $5,178.50 were received from
the police judge during the audit period, as compared with fines and forfeitures
in the amount of $4,574.75 for the preceding year. it statement prepared from the
records of the police cou~t is shown under Exhibit "K".
The auditors determined that the county treasurer's distribution
st8J1lp tax moneys to the oi ty was made in accordance with the statutes.
distributed during the entire year 1940, however, were made upon
1939 rather than 1940 population figures.
of cigarette
The 8J1lounts
the basis of
4.
" iri'the:8IrlOUntof' $125.00 are sho'wn"under the reoeipts
of the Administrative and Finance Department. It is recommended that records of
prior years be investigated to determine the total amount of such deposits which
have not been refunded and that a record be maintained showing the individual
deposits which are held by the city.
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Details of salaries and wages, professional and contracted services, election ex-
pense, and appropriations, donations, and dues paid out of the General Fund -
AQ.miAi~~ra.:t;iy~(~d..f~Il~C ~>.1)ep~rt.men t..,~~ e."sl.l.plll,i i;t,~d ,. ,u,r1der SCl1edule. 1- b.
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GENERAL FUND - STREET DEPARTMENT, Schedule 3. 'The auditors verified,'by corres-
pondence with the county clerk and the state accountant, the amounts distributed
by the county and by the state to the city, for the Ir.aintenance of highways 'with-
in the city limits. The amounts received for state highway maintenance, $949.02,
includes the remittance from the state for the last quarter of the year 1939, as
well as 'remittances for the four quarters of .the year 1940.
~~L adjustment was made by the auditors to record the receipt of equipment rentals
in the amount of $200.00 which Were applied by the funds making such rental pay-
ments toward the acquisition of a street sprinkler chassis for the Street Depart-
ment.
Trie c.isb1.A.rserrteJlts of the Ger...eral F'QY).d - Street JeDc;rttnent do ::ot iricl'.JQ0 the Dur-
. ~ _ . ~~. ~. .l...
c~ase prlce 01 8 ~PW l~ternRtlo~al tr~c~ WhlCh was acqulred durin; the year by
the application of rentG,l paJ-mer~ts made by the followillt.; fcmds towarc.s the pur-
ehase price:
Construction fU;ld - :r:'ro2ectifll
Construction Fund - Project #13
$412.75
659 . 8 0
~1,072.55
Haterworks Fund
166.70
$1,239.25
Less - Rental s applied towards purche,se
price of street sprinkler chassis
200.00
Unpaid balance - To be paid by Street De-
partment during the year 1941
$1,039.25
22.25
Total Purchase Price of Truck
$1,061. 50
It was the policy of the city to allocate the payments on the tro,ck to the funds
for which it was used.
Other '8xp(rndituresappl,idable to-t;he/re:P'air;'maintenance~ and iniprovement of city
streets are included in the General Improvement Fund, the Relief Highway Fund,
and certain Construction Funds. Comments a.re submitted reJa tiife to these funds
in later pe.ragraphs of thi s report.
GENERAL FillID - ENGINEERING DEPART~~T, Schedule 4. Disbursements a.re made out
of this department for appraising, abstracting, publishing, end similar expenses
in connection with cODstruction projects, in addition to disbursements for
sa.laries of the city engineer and his assistants. In order to reimburse the
5.
Engineering Department for 'engineering servioes and expenses paid which are appli-
cable to construotion projects, the construction project funds are billed by the
Engineering Department for engineering services. During the year 1940 the Engi-
neering Department received $842.94 from this source.
FIRE DEPARTMENT FUND, Schedule 9. Disbursements in the amount of $1,678.00 for
materials and supplies are shown under this schedule. The employees of this de-
partment frequently assemble new equipment from materials and supplies purchased.
y, ?T,:b.~:tu~di t'Qrsj;,'()9,y.lcl'p.~'d~~erm,in~.~:A'I.",Qnt:inf(;)r.w.ati~:>nshown ,on vouchers char ged to
::this'$.c~ountwil~2t:,"po~t.iOIl',Gf'~he'.'above":Jl,~.'678.od:yiou1d be more 'proper1y classi...
fied as purchases of new equipment.
PARK DEPARTlffiNT Fm~D, Schedule 10. No rentals were collected during tte year on
the house located in Oakdale Park. As at December 31, 1939. the tenant occupy-
ing this property was in arrears $65.00. The auditors were informed by the City
Manager that this $65',00 plus rentals in the amount of $120.00 for the year 1940
were Uncollectible and that the t'enanthas not been removed from the premises for
the reason that housing elsewhere would have to be provided by the county if that
were done. Under the above circumstances, the rentals due are not included as
an account receivable ;mder Exhibit "P".
~,j~~JOlUAL BALL FeND, Schedule 11. .2.eceipts fro:':'. rentd of the l,lemorial Hall
amounted to $1,165.00 ,durinG the year 1940 as cOillF',red with ~;2,020.00 fcrthe;year
1939.
C~I\;'SEj~L I~\;.?=:~2"'1=~.'~~~':-T r~'-~':':c, s c ~-Led ').1 e 1 ~~ . :h e rr illC i l~'o_l ::>:-'~lrc. e c- f re-\'-(;L.:JC t:J tL.i s
furj.d is t~;e =~rocec;cs of a t::.x le-'-\T:i a"J.trl'::)rized by 79-1~51 :.3. lS3E. SeG-ti01-~ 13-
108S 8.5. 1935 provides t~at expenditures for gradi:l~ streets &nd ~112Ys, for
improvements of alleys and inter:cectioLs :~or;ned by the eros sinb of streets a,ad
alleys, and for builQ.il:g; oric..t;es, cuhrerc;s, ",tc., 8.re ?roper C!1f,rbC;s to the Gen-
ere,l Imrrovement Fi)::c.
In addition to receipts from ad valorem taxes, the Ceneral =~~rove8ent f~~~nd in-
cludes receiFts of special assessments for weed c:lttir:..,; fIlll VH::.tF:r service lines,
which were assessed in prior years abainst property m~ners ruld collected throuzh
the county treasury with taxes. The General Improvement Fund bears the cost of
weedeuttiIigqand the cost:of layLp.g water service lines, and consequently, is
entitled to the proceeds of these special assessment taxes.
The disbursements of the General Improvement Fund include lease rental payments
in the ~ount of $380.00 on the asphalt spray tank which was leased on a monthly
rental basis during the year 1939. Rental paJ'ments in the ~~ount of $800.00
were made durinb the year 1939 by the General Improvement Fund and Construction
Fund - Asphalt Paving Project. Ii tle to the spray t8.Il.k pas sed to the city uper:
the payment by t~eGeneralImprovementFund during the year 1940 of the last
'rental 'payment provided Tor 'in: the lease .,
Under Schedule 13-a the disbursements of the General Improvement Fund are S'.1..'''1?7,ar-
ized as to projects for which the disbursements were made. This statement, which
is surrnnarized below, is based upon information sr,QWll on e18im 'vouc::ers c:HJ.r;;ed
to thE General Impro-vement Fund and upon additional information secured by th.e
auditors from certain city department heads:
6.
'rind maintenance
park drives
and maintenance of
of
Improvemerits~ repiiirs,
streets, al1eys~ and
Improvements, repairs,
bridges and sewers
Improvements and maintenance of parks and
park' buildings
Miscellaneous
Crawford Avenue Precinct Building
" ,'" ',. ";I,~e:t~;p.ing l<<a~l, .,,~i; )~l~y.~ ,~a.n.q, :P,a~~, '" ,<: '
: ; ':~' ,': '" ",;,:;: 'i:'~ 'Str~ei;'s " .: '~ .:,": ::,\:;,',::::' :;",,\: . \" .' :::: ,.'.' ',' :'"
" Lease rental payments ona.sphalt
spray te.nk
Weed cutting
Wrecking old band shell
; ~-/'.~.
. -, ... ,:~
. ,
$ 8,247.74
5,016.84
1,008.01
$1,767.51
380.00
869030
187.20
3,242.60
Total
$17,515.19
From the above it appears that expenditures were made out of the General Improve-
ment FUridwhlch'arenotauthorizedby statute. ..,
The ordinance authorizing the construction of Storm Sewers #25
for the issuance of bonds to cover th8 cost of constructioll. It
decided to pa::,' for the construction out of current years revenue
Irn.;_~'rover:leIlt Fur~d.
and #26 provided
was ::~bseq~e~tly
of tj-,e General
The '~o...istr~,-J.ct.i,J:,c of the Cre:vifc:-c. .Ii.-vel.l.Ue Freci~lct B:"lildi:lb I,V8.S a-l..rthcrizec. b~" the
;oVerl1iJ.i.b body 2.-: B Gost llot to exceec. $875.00. L.ctus.l corlstr-~)_ctio:n costs to
r'ecember 3' 194iJ emo"r,ted to ~'l ryE7 51 '7'1."" 8."rlO + or'" "',O'~ 8""~ ~~' 'h.. .l-j.., ," "'"
...L..I ~l.. ...J.., v,..... W.I. ~ , I . . J..llv J'WI..L. v' ~ "';-:.'''' e ...........";J..... .-;.....,G. VJ' lI~;,e l;~ .....:1
c~.;ineer th&.t the $875.00 estilEste cor"templo,ted the use of X.Y .A. ls.Dor for tLe
greater part of the VfOrz. :'lowever, it was l1ecesss.rJ' to employ skilled stone ma-
sons 8.l:id carpenters which cOellu ....ot be? fv.rrlished by the 1\. Y .A.
~ATER~ LIGHT, HEAT, .~;L FOWER FUND~ Schedule 14. Disbursements runounti4b to
$619.65 for lease rentsl payments on baseball park lighting egyipment are L1-
cluded under this schedule. The details of a lease and option agreement enter-
ed i~to by the city with the Westinghouse Electric Service Company under which
the;cityleased,elect~icallimting,equipment'for KenwoodBa1l Park are included
in the audit report for the year ended December 31, 1938. The $619.65 paid dur-
, '. ingthe <year '1940 represented thei'inalpaynierit on this' equipment which was ac-
quired by the city as a net cost of $3,140.37.
The city's contract
tal of $250.00 for
the city during the
hibit"P".
~ ~.,: ..', ~ l" ~
with the Salina Baseball Association calls for an ar,..llual ren-
the use of the ball park. This rental was not collected by
year 1940 and is included as an accollilt receivable under Ex-
BOND AND INTEREST FlmD. Schedule 15. The receipts, disbursements, and balances
of the Bond and Interest Fund and the Paving Intersection Bond a!.d Interest F1.:<:nd
are combined under the above schedule. The receipts of this fL:nd include ad va-
lorem taxes levied for the paymer:t of principal and interest on ~neral bond is-
sues end for the payment of principal and interest 01'1 the city's she.re of special
improvement bond issues. The nroceeds of svecial assessment taxes assessed
against property o~ners for the" retirement of principal and for the p:J~ent. of
interest on bonds issued to finance property owner's stare of the cost 01 speclal
improvements are also included in the receipts of this fund.
7.
\.:;'/'i',::
The 'receipts of the 'Bond and interest Fund include $5,900;00, which was transfer-
red from the Condemnation Fund to pay the principal and interest on internal im-
provement bonds issued for the construction of Olive street viaduct. This trens-
fer was made out of surplus funds to the credit of the Condemnation Fund.
The receipts of the Bond and Interest Fund also include $81.60, which was trans-
ferred from a Construction Fund project account. The amount transferred repre-
sents the excess of the principal amount of bonds issued over the actual cost of
,i",t;11.e,.o9lt~t~,~~t,}"p,\lpr9jla.c.t., "J.l:h~i~c>unt~:()f,:the,1:?ond iss~~J'!a,s,l:>asedupon the en-:-
;:::gl;n:iiet}a't'~n.a:i. '.'~S1;in14 ~~/' w'hl~K,~fi~,in: f)~6.E:l'SSor':th.e'ac~:~ai'?c.b"p.:str~ct;9tlb Oat. At'~"
tention is directed to 10-104 G.S. 1935, which provides that no bonds shall be
issued in payment for an;)' public improvement ir. excess of the actual cost and ex-
pense of such improvement.
TRUST AI;:) AGENCY FUNDS. Scqedule 20. statements of receipts. disbursements. and
balances of cash for,all Trust and Agency Funds are included separately under the
abbveschedule~.tQ.gether with a oomparison between the actual receipts, disburse-,
ments, and balances of the Firemen's Pension Fund with the budget for that fund.
The balancesshovintothe credit of these funds under Schedule 20 represent cash
balances and do not include the investments o,~ed by certain Trust and AEency
Funds. The fund investrr,ent 'be] c1Eces arC" .:::rf:~3sc~ted und.:;r SchedGle 28.
FiremeY'.:.'s Perlsio!: Fu,nc:. :"-_~:-':';'JC':- ".~Lr-; st:::.t.l.~tes (1~-7;:P, to 7PJ! =.~~. 19~~ Stir-I'.) -tLp
.~:.t~.: is !"cq,l}j_red to lC"fl:' ~~_ ts.z of t....,.'::' --,r.'~.tns ()~ Cl~-1f---' !f~:_1J c..l~:2.~t:)ll~/ lCl:: t:1E: ?j_re....
r::ey.:' s pension. Fl)llr! :>..:-_-'~:,51 ,:',nc:'. .t~::'Y'le' 8.:: tr~~) 1)8 J_:;:.:.Cf~ ir:.. tI...=--~ _f;..:.:_~c.. rr;-"'r.c:-;("S ~l('Jnc>:).oO..,
Therer..fter J nr :;..'3.d~ ti(l~lE.J -t<,. x ~ ~~ ::'j_ !"(: tr t. r- ! cv~i eo ,~:~.~~ i J_:~:-:_f t,::::..le,-r~c0 j rep s b8101N
~~lO,CJOO.OO. ThE t.ax l's"lT:~-:::-fcr t}~is f~l"~..J ~....c:; ~:.}~r ~"(~s..}"s 1939 :-::.l~C 19~-;::: '~'\~e}"e If,~:Ss
-t~: 2.1: t-\'VQ tell tri.s of OY1(' ~j_ll f(: r t}"_ e :- ': ::__~:; c::r: -!.: ~-..~~: -1 1.. .:, ;~ n. 2:::'C' 1.--, ': f -~~.:-_ _r:' ....l, ~ -,.. ,:] -:.~r: ~~. -=~:-
r'!,,(1Hf?~i.::_c +;r:e $10,000.00 reql~_i_reIT.erlt. ~:'_~; '::,:; ~~le('c~~te! ?,,~_, 1948, .t:l;'~ t~~}<<tlCE" of
t=.~e ?i~e!:len's Pcr.;.sion F~;,r~d ar~01;11t0C to ee,77'?:.94'J \:vhi0~~ b.3.JQUCe ~'I~~~ ~T"r::~'7-,I~" ~;GrL
taxes lc\r::..ec. d-,lri::::s t~e ~~'8r:.rs J?37, 193P J ~~_r:..d 19~C:.
1'<.~e!7::;ers cf tl-.:.E: ~iY'0 Dcr.:c_rtmc;l"lt are required to pe.:.- to t_Le Fire~~e~_' s -;)c_..s':'or ..'u!':c.
a membership fee of t5.00 Flus orle :;:;ercent of their ;r,ontl:l~ s::.l3rics.
Pension payments to retired firemen were ~ade as follows during the year 1940:
George Barneck
Ll oydW. Sa.um .
Everett W. Shaffer
'12 months at $62.50 per month
12 months at $62.50 per month
12 months at $61.25 per month
$ 750.00
7 50.00
735.00
Total
e 2 . 2;) 5. 00
Firemen's Relief Fund. Tree receipts of tLe FireJT1er:'fi Relief ~und icl('bdc member-
ship dues in the amount of $129.50, which are assessed at the rate of fifty cents
perFire,Depa:rtme~-temploy~epermoilth. Additional dues for the month of Decem-
ber in the amount of $10.00 were deducted from pa.~Troll checks to firemen on Jf',n-
uar:r 15, 1941. Interest on investments in the 8.Y'101J.n.t of $510.11 'N8,S collected
9.Ld credited duri:JC t::e ~r€'~:r to t~e :?irerr~eYl's Relief :!:'!..J.Yld. This :-cn.d 1V[~S also
~r~dited vritb. 'the I'rocer::ds nf ?~12.t':.red irlv-estn~e:rJts i~_ tile e.mou~t rjf ~lJ5CO.OO.
'~he rrincip2,l source nf reverc.'),8 to tr~e ?irer~en' s Relief Fund is ~~~le S+;8::'''-'' s dis-
trib:,;,tior.. of ins')raYlce nremium 8.ssessrr:.ents on ir::sur81~_ce ccmr"Lies. 'N~5c:-: runo'.',n-::;ed
-::;0 ~2,065.82 f0r the ye;r 1940.
8.
.' .,- -. ..
Disbursements of the Firemen's Relief Fund are for medie8.l and.hosplta.lization
expenses, relief payments to disabled firemen, and for life insurance and health
and accident insurance premiums on Fire Department employees. Relief payments
to disabled firemen are detailed as follows:
R. H. Hall
Harry Lacy
6 months at $62.50 per month
12 months at $60.00 per month
$ 375.00
720.00
.,.$1,095.00
Payments to ~~. Hall were made from January to June, 1940, inclusive. Payments
were discontinued by reason of his death.
Cemetery &ldowment Fund. The ordinary receipts of this fund consist of deposits
made with the city by persons owning lots in the municipally owned Gypsum Hill
Cemetery. During the audit period receipts tromthissource amot.mted:,1;;o ~175.00.
'Under the provisions of 6-702 R.O., 1939;' the city is authorized to invest the'
funa.s deposited by lot owners and to use the income from such investments only
fo:rthe purpose of perpetually caring for and maintaining the cemetery lots cov-
eredby the deposits. Interest on Cemetery Endowment fUl1d investments, is, there-
fore, credited to the Cemetery .Func', 8.nd is S1-lOW:::' ~rJ.cer Schedule 22. JJurir.g the
:lcs.r 1940, the proceeds fro;)" Dls_turc'2 .:.l:....CstJ;~cr.;.ts il~ the ~;.r.~:>U11t of ,1f'1,OOO.OQ '!lore
credited to the Cemetery Endovvrnent Fur::.d.
liillcrest I\lemorie.l E11dovanent F'ar.Ld. T}-iis furl~ Vie.: createc. durin..; the year 1928
i...1pOll tIle CC11struction of e. TIltlusole.lun i:l :vy~psurrl I-2:ill '::e::rletery b~y Tile ~',~a~,::,olclli:1
:Guilders Corpon,tio.G, 'i:ichi te., Y.:anS8,S. J" history of the trs,nsactions of this
fUIld is included in 8. specia.l Hudit report cOifETing the period from September 4,
1928, to April 30, 1939, 8,nd in the arD.lual 8udi~ report ror the J!ear 1939.
These reports reflected the statL<S of the enUOWm€llt fUIlU, the amount owed to the
city and to other creditors by The l,:ausoleur., ?uilders Corporation, det9,ils of
space sold and urlsold, and detail s of mausoleu.'Ti space pledged by The jflausoleum
Builders Corporation to secure the ps.:Y'1Eent of its indebtedness. The audit re-
port for the year 1939 alsoi.ncludes the details of a judgment and order of the
District Court of Saline Coupty, Kansas, under which a settlement was effected
between The Mausoleum'Builders Corporation, the City of Sa.lina, Kansas, and other
creditors of The Mausoleum Builders Corporation. Under the provisions of this
"sett1ement'TheMa:uso1etimBuilders Corporation deeded the unsold spa.ce in the mau':'
soleum to the city to be held in trust and sold by the city for the settlement of
creditors' claims.
The receipts of the Hillcrest Memorial Endowrr,':nt ~und during the year 1940 are
summarized llinder Schedule 20 and consist of $171.00 of endowment fund moneys and
,interest on~ndowment fund investmentsamounting to $63.76. The above $171.00
"repres~ntsten'pe:r,c,entCif'the net 'selling' price ofmausoleilm' space sold .by the
city during the year 1940.
As at December 31, 1940, the cash and investment balances of the hillcrest Memor-
ial Endowment Fund aggregated $4,870.28 as follows:
Cash Balance per Schedule 20
Investments Owned per Schedule 28
$3,370.28
1,500.00
Total Fund Balance
$4,870.28
9. I
,
The following condensed statement shows the source of the cash"and investment
balances of the Hillorest Memorial Endowment Fund as at December 31, 1940:
Gross selling price of mausoleum space sold
Less - Cash Discounts a.llowed on original sales
$66,850.00
2,145.00
Net Selling Price of Mausoleum Space Sold
$64,705.00
.::".?;',T,otat'~mt61'1Jlien.'tij~o..1l~~'City (10% of !let selling
'" :'''''i:''"pri';'s' of 'space "s81d)' ','
'$
Less - Endowments not remitted to cit;i at date
of original sale and included in note
of Mausoleum Builders Corporation to
the City of Salina
Less'- Amounts colleoted by the city
and applied on this note
$4,024.56
2,025.29
Endowments not collected by ,the city as at
December 31, 1940 (ir~cl uded in principal
of note due from The ~ausoleum Builders
Corp ora ti on)
1,999.27
Total Endomnents Collected
$ 4,471.2::
In.terest Collected O~ Inv"estme.nts
399.05
Total
~ 4,870.28
The followinf; statement SJ:LWiS the residuar./ equity of tl,e Ci tj of Salina - Hill-
crest Memorial Endm,mellt Fund in the 8,ssets held in trust as a.t December 31, 1940:
Spa.ce Unsold as at January I, 1940 (at
agreed price schedule on file)
$73,000.00
,Le.ssp - Sales from January I, to Decem-
ber 31, 1940
Crypts 4/=249 and =#=250 @$400.00
Companion section 2A
each $ 800000
1,000.00
1,800.00
Space Unsold as at December 31, 1940
$71,200.00
Out of the proceeds realizable from sales of
,the above space" the city, under the terms of
"', ~the:i~rtist:agreeD1ent.was obliga.ted a.s at De-
cember '31" 1940, to distribute the following
a.mount s :
To the City of Salina for credit to the Hill-
crest IJemorial Endowment Fund (10% of
$71,200.00 )
Selling Expense (not to exceed 20% of
$71,200.00)
$ 7,120.00
14,240.00
Sub-total (Carried forward)
$21,360.00
10.
Sub-tota.1s (Brought Forward)
$21,360.00 $71,200.00
To the payment of court costs as deter-
mined by the District Court on Novem-
ber 7, 1939, plus additional costs
accrued to December 31, 1940
$3,240.20
Less - Costs paid by the City of Salina
::,' '{":'{::~3~:..~.'~>;~tt:~~;~f.'t~~ey,~;~O~;:6.!J"'~Si'"~:,~::~
1~:J.97.o0
," 2, 043 ~2o.
To the City of Salina on account of a note
receivable from The Mausoleum Builders
Corporation (including interest to Decem-
ber 31, 1940)
For credit to the Hillcrest Memorial
Endowment FUnd
For credit to the Cemetery Fund
$3,587.9p
1,305.00
4,892.93
To the other secured creditors (includ-
inb interest to December 31, 1940)
27,263.83
To unsecured claimants
e,027.87
Total as at December 31, 1940
63,587.83
Residuar;y Equity of the Ci. ty of Salina -
~i.llcrest uemorial indow~ent Fund
~ 7,h12.17
Interest on balances of principal duE" 8,8 at Dec0~nbcr' 31, 1948, will accumulate at
the rate of more than $1,400.00 per year. Therefore, unless BIJ 0~ the space is
sold wi thir:. a period of approxima tel;y five years, the residuar~' equi t~y of the ci t:'
will be eliminated.
Hillcrest Eemorial Trust Fund. This fund was opened on the c~,t~" 8 records dur-
ing the year 1940 for the purpose of recording therein the receipts from sales
ofma.usole1.ltnspace, andthe;di.$position of the proceeds of such sales. The re-
ceipts and disbursements of this fund during the year 1940, a.s shown under Sch-
edul~"20,are self-explanatory.
WATERWORKS DEPA..."'tn:EJ'JT Fmm, Schedule 21. This schedule shows a summary of the
receipts and disbursements of the Waterworks Departrrent Fund, which cleared
through the city treasury during the year. As stated on page 2 of this report
the balance of this fund as at December 31, 1940, does not include all of the
cashardinve.stme!lts of the Waterworks Department Fund. Additional comments, ex-
hibit:s'/'iil1&scheduies pert'aii11Iig'entire1y to the Waterworks Department are sub-
mitted separately on p.ges 91 to 111 of this re~ort.
C~LE;:'FRY YUI:D, Schedule 22. The first tax lev;:; for t:he 8cmeter~1 Fund was made
durinV' the vear 1939, the proceeds of which were available dL:ring tre ','ear 1940.
This fund, however, did not participate ire the distribution of sales t~x residue
for the reason that this distribution W8,S based OIl the t8X levy i'or the ~'ee,r
1938.
E.
. . ,
, . .
. ' --
The Cemetery Fund has an investment in e.segregated asset certif'icateof a local
building and loan assooiation. This certificate is being liquidated by the
building and loan association as the segregated assets which secure it are liqui-
dated. During the year 1940, a liquidating payment in the amount of $117.50 was
received and credited to the Cemetery Fund. The uncollected balance of this
certificate at at December 31, 1940, 8J1lounting to $587.50 is shown under Invest-
ments of the Cemetery Fund, Schedule 28.
,"f:lJl3~IG/.~Tli lU)R$INQFUND' ~ch~clu1e,2~,., HPr,iorto the year 19 49 appr opria:ti OAS.
....:.:We~e:.made':..(l:Ut'of..the .Generei.,Fwid~" Adininistra:ti,ve..and'..F.inanoe .;D~partinent. to,.the
Salina Public Health Nursing Association. Since the statutes (12-1631 and 1632
G.S. 1935) provide for a special tax levy for public health nursing, such 8. levy'
was made for the jear 1939 and this fund was opened on the city's records at the
beginning of the year 1940.
.RELIEFHIGH'NAY' FUND, Schedule 24. In the audit report for the year 1939 it was
stated that 'the Board of County Commissioners had revoked their resolution under
which the city shared with the count in the distribution of taxes on motor ve-
hicles .and:motor' fuels, principally the gasoline tax. Consequently, no moneys
were received for credit to this fund during the ,\'ear 1940, and the fund was
closed. by the ex;enc.iturc of its ou18Lcc ~;l.s at the 1:cbiL.:.ir;l.6 of the year.
CC:I\JE1Jll\.h.T~OlJ rL~\B, Sche6J.le 25. .1\.. .cri.ef hiscay.. of the (jE~_;::'~ trc"..:.~s&.ctiol1S of the
CCl.1.denm&.tiol~ E-\lllC to ljec81-;-tber 31, 19~5, is iLc10.Qsc. :~..:".:. t;'~e sl.-~uit report for the
.;-ear 1939. ':l}'!.cre 'Ner'e l'~O trullsactior.;.s l~-...~.al,S f'J,l'2.c d.A.~'ir::'0 the yeF.r 194:8 0-:;:'~er
tl'~8..l: the pc:..~:{:nerJt ai' ~~5, 900.00 t,o ths =~;:.:.i .s:.:".:..d Il~<:eY'est ::\rnc. l>J co'vcr the prin~i-
:--<.:.1 S.Ylr';' ir.l.ter est. f,)~i 01 i ";l-? S tr€ et \,,"'i 2,c:......8 t b o~~d ~ j LG d ,....~r ~l.:..G ~,::.:J~ :/c2.r J. '9 -18. =-~_ f, b i-
~.::. ti e s iL. t!-J.e anlou..::lt of 1,1 J4. 20 C '.J:;-iS is t:L,;.':; 0:" "-' is 'c':-- i '':;:~ ',.>)ur't: ..; cst. Sliver c-; ,-:l~p8 id
i~S at Decern.ber 31, 1940. ~Che cit~t '::-:[J:l::!b~:'r '~lSS i:':'1dic9,ted tnc..t tllis :r:;lJ4.20 .v\"il:'..
be paid d',,;.rirlt; the .::'enr 1941, c,Ll.d that the re:;a8..i2:':irlt; be-,le.lice 'Nill. 1)8 tr~u""J.sff";-red
to the Balle. a:ci.C :=:G.terest ?"..:u'ld..
C:)~'::STRT]CTIDl:.J :rT-C-iTD, Schedule 2e. The vr...rious COllstrt~ctiol-.i. ?rojec.t f.cco-uIlts are
bro~red ur...c.er the above schedule, b.r~d the receipts, c:..isburs'?!!"~erits, a.zld b[;,lances
of each project accouut, as well as the total receipts, iisbursements, a:1G. bal-
ances for all constructioL projects are shown therein.
Disbursem~nts amounting to $1,843.81 for tools and equipment include lease ren-
tal.paym.en~s::amountihg to$1,On.55 on a new Internationaltruck. The purchase
'of this truck was commented upon previously under the conunents on the General
Fund - Street Department (page 5). The above Sll.'TI also includes lease rental
paj~ents in the amount of ~739.20 on a Chevrolet 1 1/2 ton Truck acquired during
the year 1939. Additional lease rental paynents on this truck v.-ere mftde durinG
the yee,r 1939 in the amow:t of $304.20. Upor" the final lease rentt:.l payment in
1940 the city acquired this truck at a total cost of $1,043.40.
, '".:,.
,>~. ~ : .~.,; '< ,",
FUNJ)STATEMElIJT OF INCREASES, DECREASES, AND BALAl'JCES .'. OF nIVESTMENTS, Schedule 28.
This schedule shows the balances of investments Owned by the various fQ~ds as at
January 1, 1940, increases in investments, d.ecreases resulting from the liquida-
tion of me.tured investments, and the b8.18.1lces of inv2stments O'HYlec. as at Decem-
ber 31, 1940. No investments had been acquired for the Firemen's Pension Fund. as
at the close of the year, and therefore, that fund is not shown w1.der this sche-
G.ule.
12.
."' . .
CAsH.AND INVESTMENTS IN THE CUSTODY OF THE CITY TREASURER
The total cash and the total investments in the custody of the city treasurer as
at December 31, 1940, are shown at the foot of Exhibit "A". Under Exhibits "D"
and "E", which are discussed in the following paragraphs, the deposits comprising
the treasurer's cash balance and the particular investments comprising the treas-
urer's investment balance are submitted in detail.
CAS~.J:N ,,cUSTODY OF C;LXY TREASURE;R.Ex:p.i,p.i~~P",,~ Under. :t.4,i,~e;X:!li?j..t.i13,,~4own a,
'summary..stai;;emen:b',:ot~;the treasure:rt. s pe,:s.p;bUaIiq~ at'thebeginriing 0..f,th~,:p~ti94:
under audit, the receipts and disbursements clearing through the treasurer's bank
accounts during the year, and the treasurer's c&sh' bE'lar..ce 8,S e.t the close of the
audit period.
Under Schedule 29, bank balances, as confirmed to the auditors by depositories, are
,.. reconciled to the balances shown by the treasurer' srecords. ,In accordance with
the customaryprocedure, the city's'-books were not closed until a few days after
the close of the year in order that all receipts and disbursements aFplicable to
the year 1940 might be entered. The deposits shown under dates of January 2,
and 4, 1941, on this reconciliation, consist of collections appHcable to the
year 1940.
The bank recor;ciJ.ement alSD ::,.:.cluces Nr;-rants in t~lc; "lLOur.:t of t24,105.06, which
were dravm in fa.-or of the state treasurer (;zL<:- tt.e :c,CLi;h of Dece:nber, 1940,
pursuant to all appropriation ordir...ance enacted cy the gov-erniug: boc;; :or tLs pay-
mer..t of bonds 8.Yld interest coupons maturiY1S on Jam;'8.r~' 1, 1841. These warrants
were relea sed aD d c lee.:-"ed tr-lroJ,Gh t:-le t;<:,1;}: s c'-lri::c': tYie :7lox:.:h 0: Lee e:}'Je1', ]. q 40,
but were not tmtered on the citJ's "scerds urltil Janua.rj, 1~41, 1'01' t:-,c reS-SOE
that they were ca~si~ered as expen~itures e~plicable to the year 1941. The war-
rants were drawn 8l1d released prior to Janue,r;;, '_, 1941, in order to make fmlds
available in the fiscal a;;enc;/ for tne paymer..t of conds I,ud C:;'TOllS m8turi:;~G on
that date.
There is al so shown under Sc:-;,edule 29 an adjustment for deposi ts made on December
30, 1940, cO!lsistLl; of 1940 t&xes due to the city in 1941. Although these de-
posits were made during the year 1940, they were entered on the city's records
in January, 1941.
INVESTMENTS IN CUSTODY OF CITY TREASURER, Exhibit "E". Under this exhibit there
is shoWn a complete description of the investments in the custody of the city
treasurer as at the besinning and closing dates of the audit period together with
details of the chanbes in investments d.uring the period.
Investments in the custody of the treasurer on Januarj' 3, 194,1. were verified by
inspection and changes therein during the period from December 31, 1939, to Jan-
U,a.ry .5.;1941~wereveri.fiedbythe auditors. ,Interest coupons on bonds were pro-
perly accounted for, and income from investments collected during the period was
traced into the record of cash received.
TAXES
The city's share of collections on 1939 taxes W!iS computed by the auditors and
traced into the various City of Salina 1939 fund tax accounts lnaintained by the
county treasurer. It was fou,n,d that the city haC. been credited with its proper
13.
. - . .
portion of such taxes, and that the various city fUnds had been credited'on the
basis of the tax levy for that year. The auditors ascertained also that collect-
ions of 1939 intangible and special assessment taxes had been properly allocated
to the city. From the records maintained by the county treasurer and without a
detailed examination it appeared that the county had distributed to the city its
share of collections during the year 1940 on taxes assessed during the period
from 1932 to 1938, inclusive, and that these distributions were made to the city
on the basis of the tax levies for the years in which the collected taxes were
::;,;';J~~rj,.ed., .... It.., was determine dal so" tl1at,:the~i t Y(;}:r'ed~t~d .cqllel?-ti OQ.S .opo ,del :!.nq uent
-',;;:;;:.taxestothe c'ity' funds ,-on the same' basis. . Duringthe..year '~1.940cthec<>uIity;reml~':'
ted to the city interest collected on delinquent taxes which accrued after the
date of the sale of property for t~xes.
The county treasurer's allocation of sales tax residue to the city was scrutin-
ized and found to be in accordance ~~th the statutes.
',Cm.1PARA.TIVE STATEMENT OF TAX LEVIES AND ASSESSED VALUATIONS SH07HNG THE AMOUNT OF
1940 TAXES DUE In 1941, Exhibit "F". The city's tax levy in .:nills by funds for
the :,Tears 1938, 1939, and 1940, and the assessed valuation of tengible and in-
taIlsible pro~erty in Salina for each of those years is SD01Vll QDder this exhibit.
The 8JT;0lL.'1t of taxe s due to the city d:...lr L<:, 'the JeG r 1 S 41, basec;....:=)o.:.~ the tox If"ry
a.ac. s..sses~ec. v5-1u0..tio:'~ for the ~t'e~r lS40 e..rid upo::.:. the s..r...-..ouL.t of special assess-
~e1~t, taxes certifieci 'tJ the city to the CO'JI"ty for collectio;:-;, is 81so s'rm;r" ....1.-
der ~tis stats~e~t. Tax le~iss for the years 1939 a~d 1940 were c}lecked ~o the
st8ltutes arid it 'N2.S c:'.eter.l'Il.ir~cc. that t.he, J (:-'Ties :2or :~~:GC.}l .f'-,,~Y...d ~,r.;.i. t:-;(~ ~ot[..l le,ties
"sere within the limitations [-ro1liaed b,j' :!..[.w. :;:t .'iUS
"faria-cion betweer.. the 194-0 t8Z le.\t:i i'o~::h.e ;-:--.:-...'?:-s.J
~oted thE..t t~le~8
",,~:t r. ("' <C':-
..... .....---....... '
rl.~.:;_
W'3.5 f slight
___.. -:.he -:c;;.: lev:/
b~; t ~'l e ~ O:.l.L t J
litt:l e C2iL:.S ('-
orc..in.e..rlce erlactec b:'l the Lo\rer:li!".;.~ oody, 2dlC tLe t,?~" J ev',. l-lsed
~lerk i.r: exte'::-.:.clr~G t11c J.:-,s~~ ::..(;lJ,:~,. ~}'.:.i~: -~.-~ .;.~:.~ ",~",_..., ~1c>scvcr, 'N; r~ ~J::
~'C.er:i.ce fro]:~ t~n.e stc_llc.roi~_t of th.e aJ:10tU~t of ts..xes to be ccllect8cl.
lev.'! for tYe .'i'e8r 19.10 ;;::"S :::'[l'roxir;"at,sl,y elLS 8.;"<::, ;Lc-h:::"i.' Li1J.c
levy for the preced~n~ year.
The tott..l
ts.x
~. ~:.' s s
th8.!.
the
Special assessment ordinwlces en~cted ~~rln~ the Budit period ~Erc .rE~ed into
the special :::.ssess;:,cnt records :::-d..iD-'cei,aed b.Y' the city clerk. i'he clerk's com-
putation of 1940 ilistallments was test checked. The total of 1940 special assess-
ments, as shown by the clerk's records, was compared to the total amount certified
to the county clerk for collection with taxes.
In the' audi t report for the year 1939 it was stated that in a number of instances
che rate of interest charged all 3pecial assessments was ill excess of the bond
issue rate. In the cit;y clerk's certification of 1940 installments on, special
8.sSeSsmeLts, the rates of interest chs.q,;ed vms adjusted to correspond with the
bond issue interest rates.
'SUMMARY'COMPARISON AND RECONCILIATION OF 1939 TAXES (DUE IN 1940) ASSESSED A...N'D
COLLECTED, Exhibit. "G". Under this exhibit the original tax roll e.pplicable :.J
the City of Salina, as certified by the count~ clerk to the State Tax Con~Qis-
sion, is adjusted lor additions to the tax roll, taxes refunded by the county,
and taxes remitted to ;;he cit,',., for the p'.lrpose of developi;:c; the amount of 1939
taxes assessed but not collected by the city. The ~~ount shown as not collected
by the city vms test checked to the county trepsurer' s recorc.s of uncollected
1939 taxes as at the date of his lest distribution prior to December 31, 1940.
14.
:;'i;;~:'if.:.:;, . "',
Thtt"statement shows that 93. 660 per cent of ad -Valorem taxes, 80.447 per cent of
special assessment taxes, and 92.603 per cent of the entire 1939 tax roll was col-
lected by the county and remitted to the city during the year 1940.
STAT~ OF TAXES RECEIVED FROM COUNTY TREASURER SHOWING YEAR OF ASSESSMEKT AND
DISTRIBUTION TO FUNDS ON THE BASIS OF ASSESSMENT, Exhibit "H". This statement
shows the total amount of taxes received by the city during the year 1940, and
the years in which such taxes were levied by the city. The allocation to city
,'yf,unda:c,~$~Up~;:t.b.e,l:>asis: of. the, ""axlevyf.or,th~ "y~!a,rsd.n.,whi.o.h >HI;~ ;'colle.ote.d".tax-,
'~.es:w~rkl'';;ievie'd~'Schedule 30 shows the allQoationo.f.'intahg1ble:and 'tangible tax.,.' ,
es to the various departments of the General Fund. '
The individual Fund Statements of Receipts, Disbursements, and 3alances of Cash
for tax levying fU11ds, Schedules 1 to 27, inclusive, shows the total ad valorem
taxes received b:l each tax levying fund or fund department. This exhibit shows
ananalJ!sis by funds as to delinquent, current, ta.n.gib1e,andinta.ngib1e taxes
received.
Your attention is directed to the item of $1,116.13 shown as a credit to the Gen-
eral Bond and Interest FUIld in the co1uJ'lm "Levied Year 1931 and Prior Years".
This GJ110Cl.n.t represents collectioL3 of sf'ec::.al 8.s:::essmel:t taxes levied ill 1931
a:Gd IJrior /ear.s ':.~r~ich "Onere reD~.:.tteC: i[~ :'J.11 by the cO~.~-:J-~ to t}-le city irJ. t~~e ,yiear
after &SSeSS1'"!le~~t. T~~c [J~:0lxr:ts o..1.:"'er=~8i.d .:0 ~}~e citJ i..:-... t~;.is ~O.d!-.:.Estior.. ~liere "tJ-1...G
bs.:::is for a judgme.r;.t obt[ inee. by tl:e Gou..:'lt~l 3....--."': -~2d c.. -::-..e c:....:;y. ~~.t."Cl~ rc.Y~Ti.erlt
of the jud;lYie:at the .:;it..>: beca::T~e er~tit18d to receiv-e C.':i.~, :;'!(101J.L~S ,~ollected by the
CaUYlt~1 or-.;. special e.sse~:srTlerit taxes ~p01.1 v;l'_ich:.r-"E: j~.~b!r~e11t ~T~.S l~o.sed. ;:'~le
~lJl15.13 received by t}l€ city d~rl~~ tte j8s.r 1~4J i~ crediteci to t~:e EO;l~ ~~,~
Interest ?~)_!"-'-(: to r,f.rtisll.1- crfse-t t~-~e t?-.n:.~)'.1.I~t 0::" '~[;~xes li\=_C h ,:::;;.~.t Gf' :.8.=_ see: .L.;o ~"n_
tire the prir::.cips.l eYld to P~.'}' thp i~-~teres-: ::\L the j-c.d[;1r:8L.t b'J:..Lc. i.'=:s'J.e.
l'hi:: jud;mer;.t !JEt::; bf::e:: .::!ai~l ~:l,.~t n2.s ~10t t'eeY.i. ri~:l~c:.sec. o:~ the judd!lt~~:;.t 8.0CKet of
the District Court of Sf;.liLc Cou~ty.
Under a decisio.':": of -:he }=2.~-.LSOS Su.pre!ne Cou.rt ill the cEt.se of St8.te of :'::e..rJ.sas ex
rel v Peterson, 147 Kalis. 626, the tex situs of cash 8..:-..d accounts receiv&ble
which are transmitted to the home office of a COmps.llY WE,S held to be at the home
9ffi<l~,'Clfthecompany. As a result of this decision the City of, Salina lostap-
proximately $1,200.00 revenue per year from intangible taxes which had previous-
ly been paid by the Kansas Power and Light Company - Electric and Gas Divisions
to Saline County.
CITY CLERK'S EE70L'lING FUl'JD
SUl;TI,Ifili'f OF DEPOSITS :J::1:; Cli:BCY.:S ISSLJED, Exhibi-t "I". 'Cneer ":;8. sj'J in '::ustody of
City Treasurer, Exhibit 'D' ", which has been commented upon previously, there
issho-wnaba:hkaccount balance in the amount of $500.00 which is carried on the
books as being in the custody of the city treasurer. That muount, however, is
on deposit in the city clerk's revolving fund be,uk 8,CCOU.YJ,t.
The city clerk uses tl'is revolving fJrLd G.CCOUJlt for the l,8.jmcr.-: 0:' cer"~8il; c18.ims
against the city, principally for freight, c'.?ress, 8.nd postase. lie is subse-
quently reimbursed for these payments bJ' re';Cl.lar cit,y w8rre..nts issued upon auth-
ority of the governing body. The above exhibit shows a clnssification of such
dist-,c;.rsemer...ts, which e.rr.ounted ir" total to $3,076.60.
15.
, " . '.
.... , ",' :;. ':.:' ;. . .
~here is no statutory provision for a revolving fund such as the foregoing. 13-
V 2107 G.S. 1939 Supp. provides that it is the treasurer's duty to receive and keep
all moneys belonging to the city and to payout the same unly on warrants drawn
on the director of finance and countersigned by the city manaEer and not other-
wise. In the opinion of the city manager the expenditures out of this fund can
be curtailed or eliminated by making arrangements with the railroads to pay
freight and express charges monthly in the same manner as other claims. Similar
arrangements have been made with the railroads for the paynlent of freight and
e:xpre~s:5~~Xg~!)~,utpftp;e, w~terworks DepaxtIllerlt , Fund._. .. Othe.z: . pa,yn).ents . v.hi ch ha,ve
beenmade.o\it' of"the;~ityclerk' s rev61vingtund, supp.as: "th().se.fort4e:pu':tch~s~t
of postage sbimps,' traveling expenses of city officials, and similaritenis, c;U:1d"
be paid monthl;y in t},€ same mDnner as otr,er cle,i!I1.s.
CO:r:L'llents as to the verificfctioL of receipts [:.I~C disburser:er.ts cleared thrO;l[::
this revolvir.lE flA::1d are included bellJw ullder the comernents m: t~;e verifica.tion of
cash receipts and disbursements of the city clerk and city treasurer.
sm~~~'R.Y OF ACCOUrTINJ PRJCYD1JR'S LID V:::::?I?ICATIJl. Dr :q:5:Cr-:IPTS A:'])
DISBURS~~ENTS OF CITY CLERK ArID CITY TREASURER
?=C=I?~lS .
The
ci t.v clerk 2.:'10
,.
direc~nr 0f f~nance
is t~e :rincipal
c 0 ~_ 1. e c~;ir:6
?.::d 3. C (~. n~.ir... tiLe:, {~' ffi (>~ r. !~~_~. ~:_ +- (:~~s ~: ce:. ~ L ~e c~ ;-: j_ "',~eC:, ex~ el---t tn.:i~e ~ ~~~ ~~(~ i::.frecu P-Ylt
colle~tiC'rls re("(,.~tred :J.jre(~tl:,r 1\/ the c5_-:.~r ~re8S');erJ
C.2-~~' ('J.~:.~k. ~~:.e ~it~:. clerk !::..r'2 cj.t~ +:rD~-"5' !'.~-;r ~:'.i'''P
l iCHte receirt i'cr:."rl::-. ~~.uy,1~.r'rE;n ~~{ t-hc ~'ri~;~f-!" .. ~,~
are handJ.ed firs'~ by the
~~cv3.:~c~ ~~jtl: st~__d0rd t~ir-
- -
:p~..-: :~:.~~ ~ 'c i Sfl)C(-l f.-:'!' p:;\c~
i~~divid~)rrJ_ ccllecti0~ ~?dl: }:. ~},~sc n:fi~~r?
T!:e clt~, ~lF-:r dEf22~t~d ~o].lF'~-
te~.t c~eck 0f ~,~~
~e(':.::,:"'ds
.r"": (2:
'-:"\.' ;'r: ,','
~-, J. } p r',.I-.~. ,~<::: s
"'r tY.rr;C :-: ",,_
'/j,~:;r c-11::';':' <: --': .l'.-:.-4
~<~.~,j 'i
L:. r"y:. S ~.~,:~_ j c t}:.~ r-!
1"'1 c ,_.00;..-.
~.~C ~.......-,~ re.~'~:> .-:
'. ',' ,.~.. .--. ,',
......-...----......-.
~:, (' c.
~- _ r- -
0.1. '/
L .--..".L~
..~:_d :.~or::rtl~/.
~l:p citv tr~~tsur€r reports efrc:- ~f tis sollec~i~~s sS~&r~t0~.~' ~o ~}le ~it:r clcr~
and such collections are recorded er. the clerk's ~ash recei~ts record. The city
cJE:rl~'s recor:iR, there=':'r~~, r'.:::~lect ~:~.11 cclJe~t.i()":l:::. =~:':~dc 1:0:,..- t:jC cd.t::.. ':!is ~~?-
cards indicated that t~f ~i~y tr8as~~r8~ h~i pr8~ptl~- jC~23itcd sll. Sl)ll~S 0f ~'\~p~.
corn.i.r:g into :-_i s he..~:1ds.
Duplicates of receipts issued during the audit period by the city clerk and city
treasurer were traced into the clerk's record of cash'received, and the mathema-
tical accuracy of tbat.record was verified. Theauditors scrutinized the fund
classification of receipts, as shown on the clerk's cash record, for verification
of f~Dd distrib~tio~, and the classificatio::1 of receirts within funds wBstest
checked. ~:'onthly tota.ls of fulld recei::ts wen; traced fromme cash receipts re-
cord into the fund ledger. The entries in ~he cash receipt~ record wer~ a1.so
:r8.ced i::::.to the recei~ts __~rp~J+J'sis re~crd, '::~~.ld ~:'~-lG~ record. Vi~'.S rroven to be rnc.tr.:.e-
matically correct.
Records of licenses issued and other available evidence of cash received
also traced into the clerk's cash book. The collections of the city clerk
traced into the treasurer's ba~l~ account. 8GIJ.ecti8~s oft~l.e treasurer wert
traced into his various ban}: accOll,nts. The th::ee local banks were s.pprovea
depositories by the governing bod~l on June 19, 1933.
1v.-::::-e
"(., ''',':1
,'. . '-'
also
~s
A cOlAnt of cash on hand in the office of the city clerk was rradc by the auditors
on Januar~:'" 2,1941. Cash flY:' l-:and 9.pplice.blR to tr~e :,Te~~r 194('1, as u-s the df:.:.t8 of
the cash count, plus subsequent audited receipts of cash applicable to the year
16.
1940 were determined to have been deposited in January, 1941. These 1941 depos-
its were entered on the records as at December 31, 1940.
Cash on hand applicable to the year 1941, as at the date of the cash count, was
compared with the records of cash received for the year 1941. The duplicate re-
ceipts indicated that a portion of the 1941 collections on hand as at the date
of the cash count were received by the city during the year 1940. In accordance
with his customary procedure, the city clerk did not deposit these advance col-
J.e,c:t;~l1.~;}l:Q.tiL~f:ter,the...clQl>e of. the, audi tperio4. , '
:'.<';<~-c':-::-:'"~-~,_t"ft::}~.;,~,,:~,,...;..::.>.:-~:-t~,;>\~><~',,",.-:'<>"~',.~-..-;~.-.~"",-'_,-' ._,',>",.' ". ", "., o. _ - " ""'_.
.. - . . .'-. ," ,- . .
DISBu~S~1ErITS. Claim vouchers paid during the audit period were examined by the
2-udi tors. It was neted that a fe.v c12.im vouchers were incomplete as to approval.
Approval of these claim vouchers was obts.ined at the sug[estion of the a\lditors.
The additions and extension on claim vouchers were test checked and a few errors,
each involvinG only a small amount, were noted. Claim vouchers were traced in-
to the clerk's wa.rrant register., and tbe fund distribution was test checked. The
mathematicaFaccuracy of the city clerk's warrant register was proven, and the
fund totals of each appropriation ordinance were traced into the fund ledger.
Postings were test checked from the clerk's warrant register to the disbursements
an.al~'sis record, and t~,~,t record wp,s :;.:rover' to be mathematicall:>' correct.
'~~e cit~,;. uses f3_ Vv8.rr~1.rr~, 'furFI for making disblJ~sc}'j'":e_~.;tsJ :V"l-lich becDmes :~ ~t8ck UD-
on. being siC,!led b~,c- t.!!8 cit~.r -:re8.sur~:r. 'J"'1:.e tre8.s~J,rer used f~. rubber st~~~.r1p fncsi-
y-:iJ.e of his SiGLfiturf~. f':-r thi.s .F1..:r,pnse. Cs~,:,cf'l10c. c;~'1,ccks w'lere exarc_irc.ccl
checked to the apr;.'.~,?riatis~~ ord.i!15.LCf:' r.;--'ccrd. :Er:d()~":J(-)_'Tie:~t.s iNere =-Y~c":~nrlJ.f~:€' on
e]F,ven checks; how'.;\' Y'j each of theSE c!'Gcks N<,re rf'::"J.-'rly 2.c::;l)ed a~A c.[\:lC'el~,8c:.
b~T tIlE' b:3.r.:J-:-. Fivp of ~~Le~~c i~'~-;ec~-~s V-lc::e pl.:.dc'l--C)cd 1~.:/ :',~';r2 ~]L~~ n-~"-iCY" -:::Y[;,:: ~.:.}-~C r,'~~rcc.
Jl'le cl'.ieck V.;11i0h WD.S rCbu12..rl~: iSSL'€cl ~i..':-lC, I'aid r::;l -tr..e bC.L:; -~T'[''3.i:) I~_O-t ~0:.:n!ld ~-..r'~;')l-iC t~-"c
cHllcelled checks. Jill. di s'b~).rselnents ?r~ade by t}"!e 8i t~: t:eaS~Jrsr "1lf:~'Y"(! lrr..-",-.-~ tLo
al;'Gl~0rlty of apprcpristioL ordj.!la:lcPs e~acted by tlle [OVerlli~= tody.
Durirl[ tt.G CC'1;rse of our2x8.T!1ination of the repcrts of the 3V;lIT1l11_lY~G I''001 cas:--~
receipts, it VfHS noted. thfit tL.A Jl1aI1D.[er had i:n sonle ir.;.sts.nef:""'s r1ade disbursenlellts
o~t of his collections and that te had remitted the balance to the city. These
disbursements did n(,t ir:vol ve a subs:antial sum; however, it is recommended tr.at
the receipts from the operation of the swinming pool be deposited intact, and
that claim vquchers be'filed for all swimming pool expenses to be paidintre
regular manner.
DISBURSEMENTS OUT OF CITY CLERK'S REVOLVING FUND. All checks issued by the city
~lerk on his revolving fund were eXBJnined, and it was noted that cheeks for pos-
tage were issued to and endorsed by Charles Banker, City Clerk, rather than be-
ing issued to the postmaster. Receipts for postage purchased ....rere not ordinarily
attached to reimbursement vouchers; and, therefore, it Vias not possible to sub-
stantiate disbursementsin the amount of $271.44 which were reported by the city
clerk as 'being for postage and box rent. Other disbursements made by the city
clerk out of this revolving fund were ordinarily not supported by sworn claims
but only b:'l invoices, receipts, or memor8,nda as to the amounts disb'.J,rsed.
Fur'll LEDGER. The city majEL'ins separate fund accounts for the cash a.nd invest-
ments of eqch city fund. PostillgS to the fund ledger were traced from their
source into the fund ledger, and the mathematical accuracy of the ledger was
proven. Fund ledger balances were computed, and. a trig,] balance was abstracted
from that record.
'17.
TREASURER'S RECORDS. The treasurer's record of checks issued.deposi ts, and bank
balances is maintained by a bookkeeper in the office of the city clerk. This re-
cord was not maintained by funds as is required under 12-1016 G.S. 1935.
CLERK OF CITY COURT
STATEMENT OF RECEIPTS, DISBURSEMENTS, Mill BALANCES OF CASH, Exhibit "J". Under
the above ey~ibit is shown the balance in the custody of the clerk of the city
c9urt .as, .atthe,be~,innin.g. of .t,he, audit. period, ~eceipts . Afld. di~,l;>urs,ements, during
'theaudit~p~riod<asdeveioped bY:the,alidi.to'r~:;'rroIlltheie(jord:r qi\',the:clerk -of ,.
the city' court, and the balance in the custody or' the clerk of th.e ci ty court at
'the close of the audit period. At the foot of this exr,ibit there is (elso Sh0WD
a sununary statement of fees on hfl::'d and case balances as at December 31, 1940.
Details of the clerk's availabl~ balance as at Decerrner 31, 1940, art' shown un-
der Schedule3L This bal8.nceconsists of cashon deposit in the Farmers Na-
tional Bank~ . The clerk's bank balance, as confirmed by the depository, is re-
conciled under this schedule to the balance as shown by his records.
~he clerk of the city court maintE.ins chronological records of cash recei~ts and
cli Sbl)rSernen"~ s, E' ledger of case bala~1ces, and a ffilJYlthl;)T reconciliation of case
balances -;ilt1-- l'is ,,8S>, 1,olslce. The auditors corr:p~~red dv.plicate copies of re-
ceirts issued end cfl,ncellec c',. "'c~:s \V::,~'.c t\,c chronoJ o:~i('aJ ".:;cords of cash receipts
and disbursements. Tile docket records we""", .-,] -;:r. ~..,,';:"),ed:pd to the records of
cash recei;:,ts 8.nc. disburse!'1ents. ~'he sash receip s :u::.d dis8ursemeilts record Has
added, sunm-i8.rj_zed, arid re~011c=_lpc to rec~i~:1.:S Cllld diz"":J ':'"f:Cl:,crts :-:.8 :;:~:Y""~~;' ~:: b2l~1:
st8,teY:"ents.
The disbursements of the c}cr;~" ,~;'-. c>-:,\;rt ir.elud.ed remit'Gances to the city
treasurer in the amount of ~~;l, 927. 70 '~Cr00\:r~: cns'~s, n',.: :-" :",nounts were veri-
fied by comparison with the records of the city clerk. ~2ymeLts ~ade to the
sheriff and to the county attorney for regular fees were supported by receipts
signee. by these official S 'iildwere verified by comparison with their fee reports
to the County Treas~rr"'r. ':',..~T1E:rrC~ taU's county treasurer ..'Vere verified by com-
parison with the records of that officiaL c,titer f8~rments -Vl'ere verified. by ex-
amination of cancelled checks.
Your attention is directed to the fact that while fees charged were uniform dur-
ing the year under audit, the amounts on the fee schedule used were not in every
instance the amounts specified by 28-127, 28-128, and 28-136, G.S. 1935. The
case balances as at December 31, 1940, are permanently recorded in the clerk's
ledger of case balances; and, therefore, it was not considered necessary to list
the individual case balances in this report.
POLICE COURT FINES AND FORFEITURES
A police sergeant acts as the collecting officer for the judge of the police
court. c=ntries on the p01ice department blotter reflect the amount of the a.ppear-
ance bond deposited; fine imposed, if any; fine paid or worked out; and otherin-
formation pertinent to the case. Upon the colle~tion of fines, receipts are is-
sued in duplicate, the original of which is delivered to the person remi ttinc for
the fine. The duplica.te receipts are retained in the police department files.
Cash collected durin[ the course of the month is placed in individ.ual envelopes
bearing the police department blotter ~-:,u]T)ber. These envelopes are retained in
18.
the police department until the end of the month~ at which time all envelopes con-
taining either cash or evidence that fines had been worked out, paroled or dis~
missed, are delivered to the police judce. The police judee, i~ the presence of
the ci t;;r clerk, opeLs each envelope and checks the amount of the cash e:lcl::>sed to
the amount of the fines in the case as shown on his docket records. Suitable en-
tries are made i"" the docket records of the police court rclati ve to any fines
which are worked out. The judge of the police court prepares a monthly report
of fines collected, appearance bonds forfeited, and fines worked out or paroled,
'."fJftiC.q."i.s;sub~~~~dt() .th,e:,.c,.j.,ty ,c:lerk~ ywi,~hhis:rqlli~j:;ance of. ,tDt?,total fines ,col~
. ..i:e'ct,e~ aiid"':appearanc eboiid~"t.prfei:te,d,,~urin.g,~he.:' periOd.' . ,.'T~~'poli ce ~depart1Yi~n.~".
prepares monthly, qua'rterly, semi-annuaTandannual reports to the city manager,
which show a sun~ar~ analysis of fines imposed during the period, the total cash
collected, the total fiLes worked. out, the totu,l fines }?D,roled, tLe ~!c8.rs in which
fines discharged WGre imposed, ~ dEtail of uncollcct~d balances of fines imposed
during the period covered c;;" the report, and' other pertinent information.
SlJM}ft-ARY OF POLICE COURT RECORDS, Exhibit "K". Under this exhibit there is shown
the balance of uncollected fines as at January 1, 1940, asssssed during the years
1932 to 1939, inclusive; fines imposed during the year 1940, classified as to
the nature of offenses; fines discharged by being collected, worked out, paroled
,__,yo rl~ 2.~~isf.ed; <:'~~r: tr...e l"")5.1~_n.ee dv.f' frcrr d,F?fe::-ld~:;.r:t.s f:.S at't)eC!?r--.Dcr 31, 194C. .!\-t the
foc~", of this e:xY::.tit tYrfrf-~ is [..~'=-e::::;.:~,-j fj .:..ct':~~-:':'0~ rel~-;t:i_1]~-' t-,c~ ther;..~'r;.Oll~~rt. ':':: ri:~-'~~
'--'~--:: seE: v.[~~ich
rsre a~0ca'p~ t~ ~t~, di~tr~.~t ~~_rt
': s .~, j. J ! P .,- -.
::. ~-; :~ t~ Je-
ce~bcr 31, 194C.
::-:.( r:::c 5U"ff;
~"8 ~Y.:f~,2-.....(~l.~
~l~_p
i,':)~,~ ;.- -t>-:- .:-:_}"()v..r:"_ ~lS d:Je frc:r~ :1S-
feT~('3s_:.~ts 9.t~ t~~~ ~lr,,,.:,r l~ :~~p :"e0Y".
...;.. L--}-': ~3 't.:.:..S~-:' ti r.~~- _,\rp r~, n~,'_~:.:is- ~? ~ -t;;,,;. '~~-.~' e ...~..,,_~[; -"::_',,10
"': :=-r.:.~~c: :-..-...,,- !""Is'-...... ~ ~:...'""'''''' ,r- ~~, -- ~~:z:, !..:2~C ,,~._-.,-('"'~_.
(:-"'"\llcctib::"JS,:,'_' 0-["' ~=-~.i.-~<~ '!:r:D~\_~.rl .~: -:: D8~.~)!:--1; r" ~1, l?i1:-..
\ ~': _ .. ' ~"'i'!': ",'
;c ::.~ :~_t:~
~~';e d,--=,pliec..tes of ;',", s~~" rF:'~I~ v fC'r~rs :0:...;,:, :_-." "' n ):::1,,( ..._ :~l i.C'f-; ~1 :-~ ~...t:-r~~ __t Nf~rf;_ ~~-~.:;c~-:'ed
~~C -t~1P ;81ice de;qrtEe~t tlct~er ~:~d ~C jp~~il~d li~-~f 0~ ~~~es tJDcollected &5
at the beGi~-...-:-;iLb ~f 'sLC' 8..udit ~criod. -~,?~:-:,r~:-c1')ts l~.c1 ~,;",~'"',~,:,,:.>:: _,_~-?,c<'~(~':-J~(:; 1002':0
c. ,-_\T.:..1 ope s VJ~" r~ ... e s-~.-; _.~ 1-: ee k pc. t ~ --:l~r- ~--o 1 =_,~ (:; d c::;p~_rtrJ.e:::2.t 1~ 2. .", <~~, (~r ~. __(~ -~}-"lC b 1 :lt~ ~r ~ (: st-
C~f<'~tpG. ~G t1-:..8 =-,[",l~_r..e C',~)-; r+-~ r1....,~1, t.,s. !\rlC)~~,t~-l:; ""':?I0r-::s :-~'~dc: b~r t,}-(-" ~'lj_eF: ~1)d3C:
t::: J.:::l~_e c~ ty c 1 f-:'r~= 1".~,-- rf: s ~~-;::-,-Y~"~ ~~_ z (' ~ 2-.-:::-;,0 C' (1?~-:-- <:" r,~...... 'r:.. t:-. l,:.Y i;,]'-'-(': lie e d cr~r.t~.r:--.e 1.... t' S 8..l:l-
nual report to the city ~s_~~cr.
During the audit period the police departI!lents adopted a receipt form which is
numbered by the printer.
CITY BUILDING INSPECTOR
s':n,~.:"IL>tY OF RECORDS :::'F CITY I/:n,::;n:G D~SPEC~CR, Exhibit; t1Lt1. The records of the
cit~, buil:iing ins~}ector forthe rerioc'. frc~: J8.r~uGr~' 1, t., Dec'Sr1ber 31, 1940, were
examined by the audi~ors. Cash rp~~ivcd ~ror1 the cnllpctio~ of f~ps and the is-
suance of permits, as evidenced by duplicates of receipts issued, were traced to
the register of colleotions maint~ined,in~the.building inspector's office, and.
from that register into the monthly reports and remittances to the ci t~T clerk.
Under Exhibit "L" tl1ere is shown 8. cla.ssification of the collections of the
building ir.spectsr. Fror1 his collectioEs durL:.c: th- ~'0:?r lS40 the buildir_g ir:.-
spector withheld the sLIm of $8.80 on account of oV8r-rel;1i tta.nces r:19,dc ta tLc ci t;y
during the year 1939. In his report and remittance to the city clerk for the
montt of DeceTY1ber, 1940, the b'~ildiE':: L~lspect')r, at- the su;;~('stio,'" of' ':;1,8 audi-
19.
tors,'included $2.80 representing collections during the'first 'eleven months of
the year 1940 which had not been included in the regular remittances to the city
clerk. The records mair~ained by the building inspector indicated that there
were no amounts due for inspections and permits issued through his office up to
December 31, 1940.
../ Revised Ordinances 14-608, effective Februar;y' 12, 1940, provides that a fee of
$1.00 shall be charged for taxicab inspections. However, a fee of 50 cents was
c~arg~o.f:or,al1,ta;x:icabinspecJi.9ns ,throughout. the year 1940 and al:so for two
inspectlQns' appiicable" to the yeat'J.94J:::heforeJ;heincr'easea. .fee of'$l.dO was put
into effect. .
DEP2SITORY EOrIDS
cmpA.fus:}~i' OF DZPOSITORY BOlmS Al:D 31':.LGC:SS 0:;: :::;:6PCsn. Exhibit "M". Under this
exhibit the balances on deposit as at December 31, 1940, are compared with the
. amounts of depository bonds pledged by banks as collateral to secure the pa~l1nent
of these dc.?osi ts. The local banks !;.ave pledced 'Cni tee. St"d;es gover!'Jnent or Kcn-
sas Municipal bonds as collateral for deposits of public moneys. The governing
bod:' does not 9,pprovc depository bonds as required under 13-2107 G.8. 1939 Supp.
:.'r~e 8..1) di t 0 ~~, .~._ ~ (' C;!..tE~:" 2.. (' d. ~:Jl:;_~, ,~: .:. f' c sit c;'"'~ b C'LC: ~- :=-: ~ p r1 ::./~:.l b:.' r<;.~.'.:.~-,~ s [.c1 (~-,; ~~~<~ -~ 81:1 s e-
eLl.red ~~>c oc!>'):=-;:'4.~~. a.s ~:t Decc::J;~r ~~., 1Q4:=., ~:l~""",~ it E.l-'re~~_~8d t!'Jat derc)::.i-:,~ "'.vere C~(j-
eCiiJ~tel:1 sec:;.rec at 2.l1 --i,:i:::cs '~ur~:...:~s t}-:i: ~ p~;.Y".
Jep0s~tory bc~ds
deIl~sj.tnry ~~~!lds
held fo;
:..s.fe l-~.e('r'i~::'L ii~ l00~;.:
C';_~_. f :~.::..:.c ~C'('. ~
s e,"-,:. d.e:~c i~-~g
~. -:.~ p :<~ ~_c f'e ~_'_"''';C>
1-- ,....,L ,'-;p -;"~L'-'.f;:" L'C.':'->.'~~''';'-:'re ~.:::2-
~~eC'::~:"c. t':,' t:-~c ~-:;.l.'_-J::. -:/~'l"f fY' ~r.r;.1J.~.~.;:~ ::, J9L! 1. Je;r:~~ ~.-.~~~.. l-~,:,.~_r3.S ~:.'.:-::--J .~? :'""'0; ~s.fC'~':'E'':::;~""'I-
::':rlE; t.y o-.;t of tCVITY_ b8.l}1::~ ""'ipr~ c/)~'~:~:.r~~:::(:. 1=,~ .....--,,~~':.S~~--l_~:.."'_Cr.; 1,~"=."'~J._ ~L:::-;: t::-.:_~ s. _:..
r.t ~:>?'~'v!':'t.er 3J, 1~4-J~ tc-!~-ls ir.:. t~l'S .s~r:"OUl'...t of C50J90~)~C-C\ ~}.8c1[e;:: b~- 'cLs' ?'l'"~_::~.:.te~"'s
st-=:.t:... :28.::-.:.k r:~:r~d held b~" t~-~r ='.'~e;c:l~L~-:.t2 ~~2_~.;ior;.8.] 3?:r~k, ~'C'I!ek8. J l<~C.~-,-~~f s, h:=;..d beeL.
tr8.1:sfer::cc b~r -the ~,:-ercl~'3.~~~~=s ::.J:"l.viOIl8.J. .su.::k ~ ~c:rcl"_~:_, <~~.LSS.S, -Lct.Le ?i rst ~~'~.ti.o:~9-l
~~,,-r~~'~, l-::arlsas Cit~r, ?,'Tissc~)rj_, for safe l;~eepill=. l~s st8.ted i:-~ ths ~;,.~d~t rcr-crt
for tte year 1939 tt~e stai:~tFs 9-142 2.S. 19~: ~~~fl. ~:-;~;~rp tliat brrds pledced
8.S (',011atr:'r8.1 be I'llf-:_G("~ ir. s:J..:c >~e(.7'=--.'i~_C' :L..-_ \,,-:~ J.e':. ~~ ...,l. _.::. ~Lp S-tC.-::f: fl:' Ealls!""A-S
or i11 the Fe:ic rf?.l Rf'S er\re 38.Ll~ I }'~?1:S:' s Ci ty-, ~;.'j. S S G~J:r':'.
nSURANCE
FIDELITY BONDS n; FORCE, Exhibit flIt'. Fidelit;y' bonds in force as at Decerr.ber ;31,
1940, as detailed under the above exhibit, were inspected bJ' the auditors and
checked to the statutes a~f tc the aity or~in~nces to determine that such bonds
J!let s-::atut(;r~, reqtlirf,!:~e:lts 2.S 4':''::':'lre, Grr~~UE~, :;_:'.':1 [-.2:::-~()VT~.l. J:.-11 fidclit:.- bo~.J.c.s
E:'~",rc;'-:-, tL.osc:- of the clerk C'.::~ .t;l'~(' c:i.t~~ ~cl.-'rt s~~_d "s~~e ~:~,.rs~~['.ll of the eit~: court
s.rE in t~(; cust0d:; of the ci t:,. e-lcrk ~:~~.:.d dire.~:-t.c!"" r::f 7~illarlce. The bc!~ds 0:: t~e
clerk of the ci t,y court and the marshall of the city court are in 'che custoa.;;,' of
the county clerk as is provided for under 20-1420 and 1421 and 80-204 and 205 G.
S. 1935. The bond of the marshall of the city court is drawn in favor of the
~b,tE' of Yf'nsas a,n%r Saline C01:nt:; r~1th?r tJ:s.n ir. '::'fl.v"r 0:- the Cit;), of Seli::.c,.
The l~_ f'.t' i li t:;/ of St: rpt~/ r; C' ~~~""~:_~. e S CD '-'.1 J_ f=.. .J.e Ii t~. bonds ':I':"'::: C (\r.:.f~_ ~:r:Pr._ b:/ carr':: s-
rO~~dellce vrith the :-~')r::.(' officeE'- of sjret:~ CQr1:f:-Ct~:"~_f;;S, :~:-...c ~_!~ -!r:~,.:-- ~;.scs~-i~.:-~":'i::ed tbat
eS.ch of these c()::n:?~::"""j.e~> ~.\P~}"<:, ~~~_:tl:c,rizc-d. tc d::::: l;-~s~;--,-t-:-'s~_~ 5.y. tl~p stc_te of Yan.sa.S.
Your at"tentic!_ is dir('cted to 5-30J_, ~.8. 1939J ~~~i~~ rE'quires a ~lJOOO.CO
f~r tIle city ~lectri8s1 i~!Sre0~~r. 7~5 city b~ildil]: inspector is s!so th_e
trical inspector, and no bond has been filed for th~t official.
bond
elec-
20.
Seven fidelity bonds were renewed upon their expiration by continuation certifi-
cates issued by surety companies. The effect of a continuation certificate is
to extend the period to which the amount of the bond is applicable, and does not
provide the amount of coverage required by st8.tute for each term. 1There bond is
required by statute, it is apparently intended that a separate coverage of the
full amount be provided for each term, and we do not believe this requirell:.ent can
be satisfied by a continuation certifics,te.
I~SURANCE Il{.PORCE, .~ij)i:t,"O~,._. . U?der,tl1i8,etiliib,~t there .is p ~howIla. sUllllIlary
'statement of:insutance'6ov€r-a'ge On the var,~o1.1spi-oJ?~rti'esowned'bytliecity; 'to-
gether with the amount of the annual premium on these policie~, and other per-
tinent infcrrration. policies are issued in most instances to cover a period of
either three or five years. The amour:.t shaWl: as the 8,n:c.ual premiun: represents
the portior: of -:;he tctal premium apFlicable to O::1e year's insurs,nce. The proper-
ties listed under the heading, "City Building ar:.d Contents", are i:c.sured for a
total of $113,700.00 by twenty-two insurance companies. All of the policies in
this group, except two policies described as follows, bear a ninety per cent co-
insurance clause:
Policy No.
Company
.A:rnount
P,SOf.38
?L~>~.~~i:~: ~'~S :::-..: rs l...ce ':0"[;;1>912.:1", L tel..
l,':.rr:=-:~('~'-.:.' s =l.~StJr~::;.~~_~p C;cYr;~~"r_:_~-
~:p ,400.00
1 J cc~) . 0(;
}PO
1>:.. .:~ir(t~. }?er ce~t co-:~':s-.~r!-;'~A(.r~ n~F.;c"'r '..-T"'C,_,--1~, ?:~:.- Ie: l~,,~ ~-::.t':~8c~1-.:.ec_r.c ~;~'CSf r~81~_c-: C~.
~~~'c J':~C:I~c;r3.:;;.J. ~~-~1,~_1
b~.:.i l.J_~'_~l= ~:-:"I~ ,!,.~'. I': ,~
o
'.. ~--': -:~
i_ ~lr1~
~...... _'_ _L,_
-:-f":
. "~~;~',d .0,.- 1'"
tct~~l o~ elS~,OOO.C0
~,\vr~':~~;-f'('l:,)r ~~-~~ 'YO:__ ::.c,~., ~='F,_ '~::~_i~:s" =>~~~i ,,:,..f t~-le fc..licies
niliet:; ~_r C~2"~ ~c-i:~s.:,r~~_n8 ~l~~~se.
t}- is :rc1,;.p con_tn.ir.:.s e
Ir.:.Sl;r9~:_Cf' ccvcrabG C:'Y} 'T\is'::pII;-~._r:_e s ?r8~'9rtie8 ~;f t~le ci-t.:., Vl:-...lcn 8.!"e :-:ct ir...clt:-
ded ir~ '22.~.:11e~ e'f' tht:' 2.~)C1VC 6rc~-'l!s, ::"0 Sr;_'2V'!~~ SC?8.~.e,tel:,' U11rJCr :::vJ:ibi-: ''':'''' _ :':n '">'-
sur8~C2 is c?rried ~L ~~Q fcllnning:
1
.I..
~)bl:.c liabilit:- ~i~~d ?ropertJ'::2..:;1.HbP il:S1.~,r~,r':'CE
and premises ex~e:t t~e ~emoriE.l ~jall.
cit;)" buildin~s
2. Public ,liability and property damage insurance on automobiles and
trucks including fire trc:cks.
3. Insurance on a house located in Oakdale Park.
4.
'!:?0rkrr:e:::.~ t S
, . .
campeLsa~lon lnsurance.
h
~ .
Crawford Avenue ?recirct BuildiLE.
It was determined 'that insura.nce companies writing,in.surance on city rroperties
were authorized to do business in the state of Kansas.
ACC00~TS R~CE=~jillLE
ST...4.TI1'1-,-EI,T OF AC':OLT~:'~TS RECEI'VI..BL~, Exhibit t'P". .Arr:ou11ts -:11.A.e to tl~:e various funds
of tr:e city as nt DeCE'T,ber 31, 1940, 0,2 ::lete!"nined from ::-ecorcs of 8,CCOl.J.nts re-
ceiv&tJ.e and ~rcm 2~~er scur~0SJ erR ~lassified ~r:d~r t:lis' exhibit. The avditors
21.
did not make an independent verificati~nWithdebtors as to the correctness:of
the amounts shovm as receivable. This exhibit does not include unpaid taxes for
1939 and prior years.
ACCOUNTS PAYABLE
Accounts payable are classified by funds under Exhibit "Cn. The amounts includ-
ed as liabilities were determined from an inspection of purchase orders issued
.,.4,ur:i,J;l~~ttEl mo!).th ,o.f, Dec7mber~..J~.~(),,; V(lfi.c.~ we!~,~n.pa~9: }lS~~,...p,ec~mber .31~ ~9,.19"."..
.~;rrqm :all~:in'specti. on.of ' qlaiwypuc):iers:incJ uded ,itl/appropr~a ~i on'orclJnances'.l'o~]1i~'>c'.:, .
months of January and February, 1941; and from other sources. Oomments havepre~
viousl~r beeCl rrade in regard to the citJ"s liability on plumber's deposits under
the comments of the Ceneral Fund - Administrative and Finance Departments on
page 5. The amount of this liability is not included under Exhibit "e".
As at December 1, 1940, the city installed the purchase order system, and,con~
tract and order accounts were opened upon the records of the city clerk.
BONDED DIDEBTEDNESS
S~P~==:~~:~T OF BCl~D::::=: =I~J~E':'=~~:Ul;ESS, :Sxhibi t "Q". .A st~_;.te:.{~el~t s}}O~Vi:-l[ in detail -+::1"..e
bonded.. if.:.debtedlJ.ess of t~L8 ::i tJ~ of Sr.li V:~;_ ~'_S nt :'''le~(~'~~:[H:;r 31, l~?;S J b0r:ds iS3~.1cd
al~d bOLd~ retiroe d'_~:l2.1[: the :,'e~i~ 194-C, 8.:~C_ -:~::,~ bn~~c.s cv~.s';'" C,D ot 1)ecerrJ;er
3J, 1s:'4J, is r.'r;.~-~cr_ted i.:;:::::.dcr tlle ato-ve e:cel'_i:::it. r':r.:e fc11~-T.\"i:-~: is '-'_ s-',,:.:r..."':~3.r~~ 0f
r'J::ced i-r-~('Il;tp.::::~s~, ~l~;:~~_i'~(:~ .::~ -:.r-" t~'}e tJ.'i~ 0f '~'0:::..':JS Ol.:l_~t:;c:_~.i:::.~.
(';!.:' t~ s t~. :__r j "'~-~
lssl.J':3d.
?ec::cred
Ye~?r 194C
(:'1_~ -J:: s .'~, ~~ ::c i ~s
12-3J-40
12-3J..-3Q
.':-'37' 1940
f,Q32.49
ClJJ,47?75
3iJ.,C)lE. f)5
31,000.00
5,000.00
~S37 ,400.00
138,332.49
15E,OOO.OO
8eneral ErmdR
Special Ir~rcvemerlt EO!ld
~~".~8.tervlor1~s Departn~ent Bonds
Relief highway Eonds
~,
"
842, P7 2 .7 P
E5,415.65
186,000.00
5,000.00
;r
$1,005,288.40 $6,932.49 t181,488.40 $830,732.49
All of the above bonds were issued to mature seria.lly and in approximately equal
annual installments.
The following shows the maturity dates of bonds outstanding as at December 31,
1940:
Payable b;y" City at Large paJable out Payablo B:{
Year General cit:,"'s Shu,re of Special ;tiaterworks
Due Bonds Paving Bonds Total Assessments Department Total
",
1941 f" 93,800.00 $ 9,874.64 $103,674.64 $13,557.85 $ 31,000.00 $148,232.49
~>
1942 92,300.00 8,722.04 101,022.04 10,777.96 31,000.00 142,800.00
1943 84,800.00 8,203.87 93,003.87 8,996.13 31,000.00 133,000.00
1944 78,000.00 7 , 2 58 . 21 85, 2 58 . 21 7,941.79 31,000.00 1:'4,200.00
1945 49,500.00 6, 3 51. 68 55,851. 68 8,348.32 31,000.00 95,200.00
1946 49,000.00 7,285.06 56,285.06 8,414.94 64,700.00
1947 39,500.00 5,876. 68 45,376.68 8,323.32 53,700.00
22.
~,,'.'
";Payable by City At Large Payable Out Payable By
Year General City's Share of Special Waterworks
Due Bonds Paviilg Bonds Total Assessments Department Total
1948 $ 25,000.00 $ 5,876. 68 $ 30,876.68 $ 8,323.32 $ $ 39,200.00
1949 18,500.00 439.78 18,939.78 2,760.22 21,700.00
1950 7,000.00 72.93 7,072.93 927.07 8,000.00
,$537,400.0.0 ,$59,961..57
,$78,370.92 $],55,900.00 $830,732.49
'.,
.., ..' , .', 'r ". '.
General Bondsin'th.e amount of $537,400.00 and. the city's share of paving bonds
ir:. t:,e amount of $59,961. 57 o'..;tstanding 8.S at December 31, 1940, are payable out
of the proceeds of the tax levies for the Bond and Interest Fund.
The propert~v owners' share of pe.ving and sewer bor.ds in the amount of $78,370.92
,outstanding as at December 31, 1940, are payable out of the prooeeds of special
'. assessments which have been levied against property benefited by the improve-
ments. Waterworks Department bonds outstanding as at December 31, 1940, in the
amount of $155,000.00 are being retired out of earnings of the Waterworks. Depart-
ment.
'Dle i'011ov;ir"c st8. cemert
year for ~he P&st five
,
s ",-o~~vs
+~~~e t:"';Jil(q.;.r:t of ba!l.d,ec1 .irldf~l,,-teCr;ess u-:~
tr:.e. e~.:-~3 of' P8.Cf1
YC8.rs:
Decerrber 'Z" 1936
1....: ...L ,
Decesber 31, 1 0 'Z'7
":,,,,:'.'j
Decerrber "'1 1938
.j .L ,
Dec 8""":~<;Y' 'r ,~~o
, o. , .l~"i . J ~,
December 31 , 1940
~:l ,313.567.86
1,141. ROO. 00
1 , l~: E, , 4 80 . 1 ~
1,0(:5,288.40
f.3C,7?'''.Lt()
~~~c q~';~-;It=Af_~l=CT~ ~\r SI'TY OF S",i1.LI1{A ?ISC..:iL .A.G;~J,jCY ACCU[j\:T f Schedu_le 32. l~nder this
schedule there is show~ a recnreilintior of the b&la~ce to the credit of the
city in the Kansas FiSCHl Agency, 1V~. ~~ L__1-e d_ctf..il (it ol)tsta~ldirJg matured borlds
and coupons which had not been .s:.resenteo.co the fisc81~, cncy for ?~3~'T'1ellt 8.S at
December 22, 1940, the fiscal sgency closiYit d2,te for the ye9r 1940.
The balance to the credit of the City of Salina in the fisoal agency account as
at December 22, 1940, was confirmed by correspondence with the state accountant.
Remittances to the fiscal agency were compared with credits shown on the state
treasurer's transcript of the city of Salina fiscal agency account. Cancelled
bonds and coupons paid through the state treasurer's office during the year were
cs.refully investigated and found to be proper charges to the City of Sf,lina.
T~lPQRARY NOTE IK~EBTEDNESS
STATEMENTOF,T:;t11PORARY NOTE INDEBTEDNESS, Exhibit; "R". Under this exhibit there
is shown in detail the amount of the indebtedness of' the city 2;' ,t ,T";c:tJr:' "
194C, on temporary notes issued to finance construction projects, 1/::" C,' 5, ';,~-~
raid c.uring the ye8.r 1940, 9.nd the a:'1l0unt of notes outstanding as at December 31,
1940.
The unpaid notes are owned b)Tshe -vVaterworks Departrr;ent Fund and are shown as an
asset of that fund on the balance sheet of the vYaterv....orks Department. These Clotes
will bs retired out of tr.e proceeds of bonds which are to be issued for the pur-
pose of financing the cost of improvement projects, which were not completed as
~3..
_ _.--...-J
at December 31~ 1940.
AUDIT ADJUSTMENTS
AUDIT ADJUSTMENT ENTRIES, Exhibit "S". The journal entries which were made by
the auditors to adjust and correct certain fund balances and the classification
of receipts and disbursements within funds are submitted under this exhibit.
These journal entries were recorded by the city clerk as at December 31, 1940,
on the .boo:k:s ,of ,;the city.
MIlffiTES A1~ ORDINA}ICES
The minutes of the meetings of the governir...g body during the nudi t period, ordin-
ar~ces enacted during that l,eriod, and the 1939 revised ordiLG.nces of the Ci t~T of
Salina were reviewed for matters pertaining to the audit. The minutes appear to
have been carefully and adequately maintained b~the city clerk.
CITY AUDIT QUESTIOI\'l(AIRE
The following questionnaire has been prepared by the office of the state account-
a~t. A~ditors are required to inc~r~oratp int2 their rCDorts tllP f01}owi~Eques-
tions and answers:
.....,. -L..
,~l "J,e::;
1. :0 ':nJH-~': I'~'r,-te_-:~t is tLe s-t-.r __c:.::.:rdi .::.ed s/s~-r,~ (:.f ~nisc:"1_1 r(\e(:~di).rA 0f ::cc:c,1)r:-Clnr-:'
5.!-:d re:E'ortirc[ used? List for:"': :-~:;~r'crs :.;- U0~:;.
J~SVt8r: 1':::'0 fol1~v:i!:.z: forrr:s "\tJcre ir~ ')8 f:.S 8,T~ Jf;("c~~"'bcr?:l }.948':
a. For":', SA 102A
,~lerl: t S :1)110. CR ~~~~ _':..CCOtir:ts
Slerk's ?~]~d IDv€s~mrnt Ar~nunts
J::fillcu )rdp:l::) r;._~~;..c_ C'--i~.,.tr~: (~t _.CC0U:ltS
(CreY~ed ~if) !Jt t!9.r:~nr~. I, lQ4.1, ~_~~ r.l~ t}~!t:' ir:.stpllHticl:... of purc:l8..Se
order system)
b. Form SA 10 - General Receipts - Office of City Clerk
c. Form SA 11 - General Receipts - Office of City Treasurer
d. Form SA 100 - Sash Receip'~s Record (Enlarged to provide for the sev-
era.l f-...;.nds.)
e. :=r~ ccr...::.~ection. Ivith the use (l:f: .~;aSL re::ei.F~s re~:::rc. t}-~f:~ cit~/ 1JS€S L
receipts analysis form. (Form SA 103 - Exper"di ture Analysis was re-
vised for.this purpose)
f. Form SA 20 - Purchase Orders
be Fnr:rT' SA 2,Dll - Clair!": 1r~~c}-~ers
:h. In ~onnec-tion \ivith -the use of ~'l;~rc}:'3..se ':;rdcrs S.lid cla:.y v'oL;.chcrs
ti1e city' uses an err~erGe.L.c~/ order fcr:n alle :rurchases req"Jisitions.
24.
i. Form SA 104 - Contract and Order Register
j. Form SA 103 Expenditure Analysis
k. Form SA 105 - Record of Ordir.ances
l. Form SA 105A - City Clerk's Warrant Register
F()rm.;~AlQpB.- Ci~yTre~~ur,er.'s 1"!az:rant Register
~!. .: '.. .
n. The city uses bound
upon fcrn:s SA lac -
Assessment Record.
records reflecting the infor~ation provided for
Bond and Sou?on Resister aLd SA 107 - Special
o. Report ferIres SA 1, SA 2, and SA 3 are l10t ,-lssd b~r the citYj however,
the city clerk prepares for submission to the city manager and city
commissioners a monthly sta.tementshowing fund cash balances at the
beginning of the ;'{ear. cash receipts and disbursE'nents to date. the
fund cash ba.lances at the close of the month, and the amount of the
unexpended balance of the budget for each fund. The city clerk
sls0 :rSr8_rF'~ 0 :'~~rt~rl~' r~~0rt frr ~Dbrissi0:_ -~c the cit~w ~ana~er
e~r:d ci -t,~.' .~.~~::.~.~. ~S~J)-"~_er0, -".!:-~=-_,...!-~ :.n.~l,--!_d~!::', ,"\- e.ci:.i tior~ tc t~-:e f-::re-
~,':.J:..r:c i ~f2~"j-:-~;. .::, i n:-~, 1~ ~.t'-1" ~_ J. P...... S -1_,:-::' r.::'O'"f:I_)~'_t i) r.; Y" '"' or :C.~.;.:ld s~~0wir-.:.; c. ~ nrr-
:\Sy"~-:;0~_""'.f1' :~~'~r.~ 1""'.-:n.,_.,=--.-t~ ~"~'~l~ '~=~1,::.~"'~c':"'"'-~:'~l'l::.r ?~::- '.:.?-~~~i('i'::f~.:: cl il: tY,.8
't~'~:;~:' _~ -~"_:'~ 0"- t. ~'.:.. ~ 1: ~ ~,: .-. ,,-'~...,..~ -.
:'___~i--=.....,t:S l~:~d d=-s~-:':rS~~T~e:~~..:.s fr:r -4;l~e
. - ,
r. (;~~ ('.C C '"yvr-: reG.
tl-..( Y"O..-.--.......-~.
r~'_ l.,. S
-:.t.
'l'~-- ,::....., i ','-
, oJ
nr~~:: SI.]'....1:..r j_.,....(>r"'\;Y'_
, . .. ,
q :.:::. 0~: s 2. ~.-,}_ J ~:. r
.....r
c'~
.~!-~t
" ,
--"."f~ =- ~:-~
~ S C' n -"~,i';-:
r'dl~'r
3~le~ul~s 1 t~ 27
'L:-~
,
.J
~l.is t.L~~it rCF8rt.
2. a. Were ~ct'_wl cy.:.:e!'"c.:"-,;','r"~? loU' :;;.cs,: 'b\:d;:.e":-"c. ~:':.'~kec'! .;-;~ ",FC'er-+~":"L ',,"e'::!-:.cl"
cr ~ot the b~dc~t ~ad tL~l: sxceedc~ (79-~2~~, ~.S. 19~~)?
~.. ~i'h~.s ~~-.:.c l"'l:_dC'~':.: p~-ceedcc.?
Ar.swer:
a. Yes.
b. Yes. (See Exhibit "c" and Schedules 1 to 27, inclusive, and comlents
on pages 2 to 3).
:3. 'Does the county apportion highway maintenance to cities out of the county and
tov'1:.ship road fu:r..d wr,ere t':le cit:, rrnintains connecting links throu[;h the city
(68-424, 68-50:3e :;.2. 1935)?
L..I.YJ:SVfer:
V'PC'
.1.......0.
4.a. Does-the city have a petty cash or revolving fund?
b. If so, is .t}le f~~d usej ir accorda~ce ~itt t~c provisicns nf Chapter lO!~
Laws of 1938?
Answ€r: a. Yes.
b. 7he cit~: has separate rev~lv:L~ or Iletty casn funds
clerk ar...d fer t1~.e ca:ir-~ier of t!-~e ",YG.~pr-~.~":::r~~s Deps.rt::-:e::..t.
for the city
=.'he revolv-
'lC:
.:.. u.
"'".'
Tng'fun:ifof'the city clerk 'is, therefore, not used in accordance with
the provisions of Chapter 100, Laws of 1939. (See Exhibit "I" and
comments on pages 15.and 16.)
5. Are taxes received from the county treasurer allocated according to levies or
is the mo~ey allocated by percentaGe?
Answer: The money received from the county treasurer is allocated according to
,;Jevles. (See.E~ibit "G,"and,~,!f an~commer..~s...PB,p.~~el) 14"a~d~5)
., . -"," ," , "", ','-:.... ,":,;,:. '~:.':~,:,~ .";,~,,..,:5,:" ,__::~ ~ '- "f' :..'-" -'-.
'. ,. .' ' . ~. , .
Do members of the governing body, or other city ernpIo~rees, rec'ei ve free uti-
lity service in lieu of or in addi~ion to their statutory salaries?
Ariswer: l:~o
7. Are members of the governing body employed by the city in anycapaci t~,?
Answer: l~o
8. Does any member of the governinE bod;)' make sales of corm-nodi ties for use b:,'
the c5.t~/?
_E"';~SlfiE~r: ~:o
",'" n~~;r{l: y,~.
.......-..'-''''' '~'--0
1q~h. 1110
-,' ..... .,., .....'..
-*.::, ~...." ~.~ ~. c
L~ s r.cr-'r... recei ,\"C 2 :....roy;-; t.~_;.e C~l~-:r:t~' tro:~H~,_.~;-::: j.r_~Jll,c1c ill-
-:[;xr;~ ... .sid '--:.ft6r sLlc G&ts r~:_d if :,2:at tr3_X distr::'bl:tec:
JC1T~- !"'c:r "S~-(= ~,~c~:r ~>Jv:",,:.:~L t:1"'~' ':;:::'.z rEcrFsC'L~'-JS (7?-2CQ4 :.2.
-=~oe s tl~e Tfd-:")Y'~e:' -Nl-:..i c}'_
~~re3t O~ ~e]_i~que~t
+:9. )'
t:r, :lSC"
70P', ..,
"n , .
!~r.l.sVt.Ter: Yes
10. Do -~~e city officers Dost fidelity bcnds?
.A:r:..svrer:
Yes (S e e ::'::):':-.1 tit "r"
O,~.d
CC':;'l.!~!er.:.ts 0:;:: .FG.be~ ~,~ ')..:~d
c; 1 \
~ ~,
11. Dc personal sLTet~' bOLds tear acknowledgements (78-112 G. S. 1935)?
Answer: No personal suretJ'" bonds ha.ve been posted. All fideli tybonds are wri t- '
ten by insurance compa.nies.
12. Are city properties covpred b~ ins~r~nc??
Answer: Yes, witr. few exct?l'tions (See ~'xhibit "e" a.nd I?OrrUlh,:'n-'.:;s or. pabe 21)
13. Are companies writinE fidelity bonds 2.nd insi.crence on property 8.:..ltLorized to
do business in Kansas?
Answer: Yes
14. T.)o vouchers SL.'JVi C':'!;~=~~ 9'~eY!ess ~_)f si2:nat:....rf; (lC'-~O? J 13-14l~ :=. s. 19~5)?
Answer:
y<<>,.. -+-1-- .p "'
. e S, v; l ".1 ~ eVli
EXC8r.:tiQ~-~S .
26.
15. Is the city co11ecting'the "sales tax properly and discharging Habili tyto
the state according to statute (Chapter 374 Laws of 1937)?
.~~swer: The city is collecting sales tax on sales of the Waterworks Department
Fund. Sales tax is collected on receipts of the swimraing pool whenever
the receipts is in an amount which is taxable. The admission to the swim-
ming pool is 101 per person and $2.56 was collected during the 1940 sea-
son and $61.81 was paid to the state. The city is discharging its lia-
bilitY:-t;o the ,state orl.tp,e, bas~sQf tgtal .swimmin~ppol . receipts.. ,as is
,r;f:iqui'r~;d'bY~'$t~tut.es. '. ::No,~~le$ ,'t~x 'l1~sbe'en'c:9l1e~rt,ed.:or-::i'~mi:tt,ed to
the state on sales of material and on other miscellaneous sales made by
t}-.e ci t.y. The Waterworks Dep::.crt!".ent fuy;cj did not po~' compensating or
use tax during the year 1940 on purchases made outside the state of
Kanse. s.
16. Not applicable to cities of the first class.
17. Does the city pass appropriation ordinances (13-1404 G.S. 1935)?
Answer: Yes
Ie.. a. _A.re there frec;.lJe!"___t r(-_~c'_"'-~~,ci_li::;-:~io:t2.f: t'~-.~t"\veCI} -::-~e cit.../ clerk 5.:'~C cit~r trc2.-
s~Y'er?
b. Does t~:~ city t~e8S\;r0~
('"-~t::- (":_c-r'k-?
knc? rf'C~~rd2 5__'~.d0;r_,~~::-:t ",.0 ~l-lCS'-- ~:~:r-t
1---
'-'
01
the
L::-;..s\v"?"!'": :ps
b. it derut~y ll~ t}-j.'7 o~E'i('p of t}-:c cit:.r c2.~i]-" rr~ai::taj:-ls -+)~.e trfG_S;Jrer's
rC~'}r"~] s ~.f; ~? s~-_ ..:_~~C :,~-_"..,.,::~t-~::e::t br:.lE.r...c>::s.
t~i~prl ~y f~~ds.
rPh~Q recc~~ is r:2t ~&i~-
19c e.. 7'rf'!..;:~ all sub-r:i1.:1Si0L.S, ':-;~'LlC;: are [~~ ~)1l;t.. of t;he city !n11r:iciI,-q:Llit~~- - 88
dpfi~ed b~ 75-1117 C.S. 1935, incl~dpd in this audit?
,b. List any boards or departments not included, giving reasons fortheir
orrissions.
Answer: a. No
b. Free Public Librsry of the City of Salina, KaIlSaSj Public ~;:ea.lth
Nursin[ Assocj,ationj and SeliM, l.':l1r;.j.cilJ81 Band Board (See ('.o1Tnnents
0" page 1).
20. Was a copy of the report filed with the county attorney (7 5-.1.126 G.S. 1935)1
Answer: Yes
Ci t:r Clerk
1. Does clerk err:;er in his records items of "over and shnrt" in cash accounts?
27.
Answer: Yes. Cash' over in the amount of $1.00 is included in the Gener~lFund-
Administrative and Finance Department. Miscellaneous Receipts, and cash
over in the amount of $7.37 is included in Waten~orks Department Fund
Miscellaneous Receipts.
2. Does clerk post a fidelity bond (13-420, G.S. 1935)7
Answer: Yes
3. ; 'Does 'the:~lerk~eep ,a fiscal' agency,ledg~ft:,:' . '
Answer: ~o, however, the city clerk makes monthly reconciliations of outstand-
ing bonds and coupons with the balance to the credit of the city in the
Kansas Fiscal Agency.
4. Does clerk keep a cO}ltract and order register and charge funds with purchase
orders? (10-1117 G.S. 1935) -.
Answer: Yes. Effective December 1, 1940.
5. Doee the clerk char=e t~e budget appropriations with the purchase order, or
cortrp,~t.s J so a.S to T;:aint~{?.:1.i_ "tJ"J.c uLenctar:bered bud[ct b8.1ancc for eac.h fU2-:d?
iJiSVlP!" :
:hc r~0::-:tl-:.l~' :~t? CC'J":C:'.lts
will ref}e~t t\,c c -n
i:)r~L:"'.~.red b~: the ci t~~ clerl~ :lc.riI1f; t!'~e
,~::.ber2d b~_:dcct -halance for ea~h fund.
ye[Lr
1941
F. _:'\.re bt,~.d':"ft s..CCGU;-.~ts 0;: t~lE' 'Tarious (;i t~. i\;.~ds t:8"C't a.s rec:uired r~" 79-2934
::;.8. 1935?
AY}.SV';0r: ~\Jo
7. By w}~o~ arc p~rctases auth0rized?
..o1..n.s\ver: Pr::"llcirJal purer-..ases s.re autl"lOrized b~" tr:e cit~;- rQ9.Yl3.Ger, a.r.:.d routil~e pur-
chases are authorized by departme~t heads.
City Treasurer
1. Does treasurer post a fidelity bond (13-526, 13-2107, G.S. 1935)?
A..'1swer: Yes
2. Does treasurer allow charges to be vade to funds which do not have proper
approval by the goverLi:~ body?
AD.swer: No
3. Are disburse:rn.e!:.ts of the cit;:' IT',,de by warrant or b~" a cornbin?,t~J';,;;
check (10-80S C.S. 1935; Chapter 93, Laws of 1939)?
,
!....-
Answer: By a combination warrant-check.
28.
'" '" '" * * * * *
During the course of the audit explanations of various matters
from officers and employees of the city. The auditors wish to
appreciation for the cooperation and assistance rendered.
were obtained
express their
CERTIFICATE
w~ ~erti.fy,that# in,our Opln10n, , subject to the foregoing comments, the aC,com-
:panyiI1g exhibits,azi4 telat.edschedules reflect th~financie:lcondition:'ofthe
City of Salina, Kansas, as at December 31, 1940, and the result6fitsopera-
tions for the period froJ:1. JC,2i,-,ary 1, to DecembEr 31, 1940.
Vie further certii':' that, subject to the comments pertainilL~ to the ''!iaterworks
Department ?und, as sho\~ on pages 91 to 111 of this report, the exhibits and
schedules pert'3.ining to the Waterworks Department Fund correctly reflect the fi-,
nallCial condition of that fund as at December 31, 1940, and the result of the
operations of that department for the period from JanuarJ' 1, to December 31, 1940.
'Respectfully submitted,
C . P. A.
C. P. A.
LicE;n~3'3d :';.L:::.cipo.l :.Jublic Accountants,
ir r.:: :'C",' ---:f ::end actively PYlga{ed. on
this 8.L:dit.
29.
"A"
Fund
Ba1anoes
December '31~
1940
t 25,105.96 t
31,670.,69
27,506.43
7,595.98
2,179.11
2,891.20
1,889.64
5,489.52
173.27
199.93
17:03
693. 59
422.24
743.99
417.42
Exhibit
4,
5,
1,
1,
Total
Fund.Disbursements
Cash
Disbur
ment
Inter-Fund
Trensfers
t 3,500.82
",-,'. -
200.00
#.
~
AND INVESTMENTS
"."
t 28,763.50 t 2f,605.14
~3~ 988.~61 3t~670.69
27,075;04 2.1,306.43
8,110.02 ;1,595.98
1,632.81 '2,179.11
3,382.89 ~,891.20
2,358.65 l,889.64
5,489.52:5,489.52
se-
s
"
;.
;;C'
CASH
CITY OF SALINA, KANSAS
DISBURSEMENTS AND.BAI..ANCES OF
1,~~,pe,<?eJl1b er~l ,.,1940
.~~-;:;~;-:-..~~;~~i:i~::!N:,,;';:' .' '-'.
,'-. ""
Casli
Receip-h
Total
Fund Receipt s
Inter-Fund
Tmnsfers
200.00
516.73 t 28,763.50 .
2~882.01 ~3,988.~1
414.36 26,875.04
179.65 6,110.02
968.54 1~632.81
1.252.30 3,362.89
948.41 2,358.65
1,968.70
SUJOfARY STATEMENT OF RECEIPTS,
. From ~anuary
, ", '" ~. ,-
Fund
Balances
January 1,
1940
.
end Finance
Fund Cash Accounts
General Fund
Administrative
Department
Police Department
Street Department
Engineering Department
~lk Inspeotion Department
Legal Department
Building Department
City Court Department
33,204.64
18,233.41
4,746.61
6,841.84
17,515.19
35,516.38
170,164.72
5,749.92
11,4'10.00
406.64
829.25
7, 647 .46
167,126.11
4,766.73
1,999.92
1,170.78
5,900.00 1,1~1.24
35,895.604,996.44 ".'
20~943i.24. 21:;-557;;11~:~~
': - - .. -~...' -,' . '~'-'(<;'-'): .~.,,;'_'i:':):~;;.c"<_\-"/:'~~-f:.I-:;t~:'~~::';~.1
a654 477 "'19 :&248. ":1'1' "1 ::-S2,.,V1
9 . _ - ~ ~. ," _ .. ,~~~
Investmen~~'~~'~~J\.i;"('Hf~~l-'}:'+f~~~i;
2,600.00 . t lS;500;OOr .
117.50587.50
3,895.96
926.20
507.60
3,140.94
4,607.76.
15,036.38
29,166.24
625.60
573.66
472.90
170.44
33,699.62
112,968.02
953. 52
36.29
3,500.82
, .' >...,:-:: .;;,.,:<;::,'..,.. :"./1'
.90 tl07,ioo.22 $3/700.82-'-1110.80i.04 .ioo,627.71 t 3,700.82
1,170.78
7,041.24
3,394.20
20.943.24
81.60
42
-
in
4.64
3.41
6.61
1.84
5.19
6.38
4.72
9.92
0.00
6.64
9.25
7.46
6.11
6.73
9.92
0.78
0.00
4.20
3~24
32,940.32
16,152.07
4,345.30
6,789.13
18,638.36
39,454.13
172,294.29
5,769.44
11 ~ 365. 63
365.06
774.84
10,553.23
144,879.12
6,069.75
2,036.21
37~498.04
21,557.11
782.42 ", i642,2831'6f.
.::'., ",' ,.' ~:'{_~'_:i~~".f:"~:):,:.;:\-;"_~Y~:_t:~i':~g:;:\ '::~;i,
in Investments;()wned":::' .
60
.
81
32,940.32
16,152.07
4,345.30
6,789.13
18,638.36
39,454.13
172, 212 . 69
5~ 769 .44
11,365.63
365.06
774.84
10,553.23
144,879.12
6,069.75
2,036.21
37,498.04
21,557.11
7,160
4,160.28
3,007.54
908.91
3,193.65
3,484.58
11,100.63
27,056.67
606.08
678.03
514.46
224. 85
30,793.87
135,215.01
349.50
$
Fund
Fire Department Fund
Park Department Fund
Memorial Hall Fund
Sewage Disposal Fund
General Improvement Fund
Water, Light, Heat, and Power Fund
Bond and Interest Fund
Band Fund
Library Fund
Airport Fund
Bindweed Control Fund
Trust and Agency Funds
Waterworks Department Fund
Cemetery Fund
Publio Health Nursing Fund
Relief Highway Fund
Condemnation Fund
Construction Funds
Sales TaxCollectE!d
Total Cash Funds
Fund Investment Accounts
Trust and Agenoy Funds
Cemetery Fund
Total Investment
in Advance
Total General
- - --..
~1~;~~!~~:;~)\<'.
Total
I 2,611.50 t 16,087.60
. ;"-'';
1657,094.69 . t2 64~19a{8i
1246,111.32
16.087.50
1264,198.62
t
.
$260,305.44 $638,
-
Increases
$ 18,000.00
705.00
. 16,705.00
1279.010.44
Funds
Total Cash and Investment
Acoounts
Fund Balances Represented B.
Cash in Custody of City Treasurer
Investments in Custody of City Treasurer
CITY OF SAUNA, KANSAS
COMPARISON OF RECEIPTS WITH BUDGET
From January 1, to December 31, 1940
Tax 'teVying:Flhld8
General Fund
Administrative and Finance Department
Police Department
Street Department
Engineering Department
Milk Inspection Department
Legal. Department
Building Department
City Court Department
Total General Fund
Fire Department Fund
Park Department Fund
Memorial Hall Fund
Sewage Disposal Fund
Genera,l Irnprovemer.t Fund
Water, Light, Heat and Power Fund
Bond and. Interest Fund
Band Fund
Library Fund
Airport Fund
Bindweed Control Fund
Trust and Agency Funds
Firemen's Pension Fund
Cemetery Fund
Public Health Nursing Fund
Total Tax Levying Fund
Non-Tax Levying Funds
Trust and Agency Funds
Firemen's Relief Fund
Cemetery Endowment Fund
Hillcrest Memorial Endown1ent Fund
Hi110rest Memorial Trust Fund
Waterworks Department Fund
Relief HighwaJ' Fund
Condemnation Fund
Construction Funds
Sales Tax Collected in Advance
Total Non-Tax Levying Funds
Total ~e:.c.eipts
Actual
Receipts
( Including
Transfers)
R~ipts
Ant~oipated .
in Budget
. Exhi bi t 1!,J3":
Amount Over
or Under
Budget
$28,763.50
33,988.61
27,075.04
8 , 110.02
1,632.81
3,382.89
2,~58.65
5,489.52.
$110,801.04
32,940.32
16, 152 .07
4,345.30
6,789.13
18,638.36
39,454.13
172,294.29
5,769.44
11,365.63
365.06
774.84
3,141.54
6,069.75
2,036.21
$ 20,320.00
30,690.31
24,428.70
7,832.27
1,824.26
2,566.23
2,02:3 .13
5,600.00
$ 95,283.90
30,404.47
16, 139 .32
5,005 .72
6,350.05
17 , 519 .23
36,628.45
15 9 , 474 . 89
5,408.92
10,648.08
250.00
706.66
3, 153. 17
5,239.69
2,000.00
$430,937.11 $394,212.55
$ 4,291.93
1,175.00
234.76
1,710.00
:144,879:.12
37,498.04
21,557.11
$211,345.96
$642,283.07
$
8,443..50
3,298.30
2,646.34
277.75
191.45
> .817.66.
335.52
110 .48
$15,517.14
2,535.85
12.75
660.42
439.08
1,119.13
2,825.68
12 , 819 .40
360.52
717.55
115.06
68.18
11.63
830.06
36 .21
;?
$36.724.56:';:
310
KANSAS
COMPARISON OF EXPE1"DITuRES WITH-BUDGET .AND
STATEMENT OF UNENCUMBERED FUND BALANCES
From January 1, to Deoember 31, 1940
CITY OF SALINA,
U,CU
Exhibit
Unencumbered
Fund
Balances
Unencumbered Fund Balances
Fund Less
Fund
Liabilities
Balance s
12-31-40
Balance of
1940 Budget
Unencumbered
Lass
LiabIITtie s
Chargeable to
1940 Budget
Plus
Di sb'U'r;ement s
Applicable to
1939 Budget
Amount
Over or
Unde r
Budget
Disburse-
ments
Anticipated
in Budget
Actual Di s-
bursements
(Including
Tra.nsfe rs
3,204.64
5,082.19
412.12
689.22
398095
1,687.64
1,403.81
14.90
$
968063
117.74
395.09
4.37
23.29
56.35
13.61
14.90
.
4,173.27
5,199.93
17.03
693.59
422.24
1,743 .99
1,417.42
-
$
$ 12,039.43
$1,593.98
t 13,633.41
3.593.62
502.51
107 .75
2,779.74
4,456.58
13,038.96
29,166.24
625.60
573.66
469.82
170.44
8,773094
942.21
36,29
11.31
8,773.94
953.52
36.29
$ 77.061.29
$5,461.54
. 82.522.83
$2,140.13
293~90
1,379.52
263.79
224.96
152.45
462.63
115.18
$2,006.74
175080
151.13
296.87
836.53
378.59
7,283.36
196 .46
.08
-
543.76
29.25
918.17
629.83
.08
$8 , 981.75
30 2 .34
423.69
615.35
3.08
$ 968.63
117.74
395.09
4.37
23.29
56 .35
13.61
14.90
-
$1,593.98
302.34
423.69
615.35
361. 20
151.17
1,999.42
-
-
-
3.08
-
-
11.31
-
$5,461.54
$ 23,151.30
31,825.00
26,075.00
7,850 .00
2,420.00
3,100.00
2,340.00
5.600.00
$ 25,105.96
31,670.69
27 , 506043
7,595.98
2,179.11
2,891.20
1,889.64
5.489.52
De-
Tax La n Funds
aen:eral-Fu~
Administrative
partment
Police Department
Street Department
Engineering Department
Milk Inspeotion Department
Legal Department
Building Department
City Court Department
and Finance
Fire Department Fund
Park Department Fund
Memorial Hall Fund
Sewage Disposal Fund
General Improvement Fund
Water, Light, Heat, and Power Fund
Bond and Interest Funds
Band Fund
Library Fund
Airport Fund
Bindweed Control Fund
Trust and Agency Funds
Firemen's Pension Fund
Cemetery Fund
Public Health Nursing
361. 20
151.17
1,999.42
3,
20
507.60
3,140094
4,607.75
15,038.38
29,166.24
625.60
573.66
472.90
170.44
895.96
926
30
33,555.00
18,775.00
5,085000
7,800.00
17,550.00
42,859.65
169,988.26
5,750.00
11,470.00
$102,361
$104,328.53
33,204.64
18,233.41
4,746 .61
6,841.84
17,515.19
35,516.38
170 J 184.72
5,749.92
11,470000
406064
829.25
Fund
General
Total
940.85
800.00
3,153.17
5, 27 5.00
2,000.00
Fund
Non-Tax Levyin ~
Trust and Agenoy Funds
Firemen's Relief Fund
Cemetery Endowment Fund
Hillcrest Memorial Endowment Fund
Hillcrest Memorial Trust Fund
Waterworks Department Fund
Relief Highway Fund
Condemnation Fund
Construotion Funds
Sales Tax Collected in
$ 18,354.06
3,201.34
3,370.28
$
t 18,354.06
3,201.34
3,370.28
$427.363.23
$418.028.78
3,702.48
t
Funds
in
Total Tax Le
~$~~lX~
' ''1
~!*&,~~,;t
112,968.02
1,037.04
4,390040
21. 557 .11
,878025
$164
710.24
$
588.49
$165...
$236L448.41
Advance
Non-Tax.~vying Funds
$241.939.54
$6,171.7~
111032
$248
Total
32
$654.477.19
ILl! ___ u__' .~_~
. '="~~"'-~._--=-----------
Total
2,235.00
4,766.73
1.999.92
104.20
606.04
112,968.02
1,141.24
4,996.44
21. 557 .11
1,710.00
167,126.11
1,170.78
5,900.00
35,895080
20.943.24
~.i1
1
,~_~"",-~""""~C_''''''=~'''''~''''~_~~--.",_......_="..__.-",,.,,_~==_-,..-.... .-.._~.._~ 'T'_-'.......---.....~.~._~."...-.~-
->"H.."'n'~o.~!
:-
CITY OF SALINA, KANSAS
Sche dule 1
STATEMENT OF RECEIPTS, DISBURSEMENTS .AND BALANCES OF CASH
GENERAL FUND - ADMINISTRATIVE AND FINANCE DEPARTMENT
From January 1, to December 31, 1940
Balance - January 1~ 1940
Receipts
Licenses~ Fees and Permits (Per
Sche du1e 1 - a)
Franchises
Bus Transportation Franohise
Gas Franchise
Electric Franchise
Rents - Barn Rental
Fines and Forfeitures - Police
Court
Gifts and Grants - Cigarette
Stamp Tax
Servioes and Sales
Refunds and Recoveries
Court Costs
Telephone & Telegraph Expense
Miscellaneous
Plumbers Guarantee Deposits
other Receipts
Total Receipts
Total
Aotual
Amo unt Over
or Under
Bud~et Bud~t
$
515.73 $ 2~831.30 $2,315.57
t10,118.65 $11,060.00 $ 941035
$ 50.00
4,195.47
5,000.00 9,245.47 2,000.00 7,245.47
40.00 60.00 20.00
5,178050 4,500.00 678.50
3,955.94 2,600.00 1,355.94
17.90 17.90
$ 78.29
.75
$ 125.00
3.00
Disbursements
Salaries and Wages ( Per Sohedu1e 1 - b )
Professional and Contraoted Servioes
(Per Schedule 1 - b)
Office Supplies and Expense
Printing
Eleotion Expense (Per Schedule 1 - b)
Maintenanoe of Equipment
Insuranoe and Bond Premiums
Traveling Expense
Furniture and Equipment
Appropriations, Donations and Dues (Per
Schedule 1 ;.. b)
Refunds and Reooveries
Plumbers Guarantee Deposits
Fireworks Lioense
Miscellaneous
$
25.00
1.00
Total Cash Disbursements (Carried Fwd.)
79.04 79.04
128.00 _ 100~ 28000
$28,763.50 $20,320.00 $8.443050
$29,279023 $23,151.30 $6.127.93
$10,276.50 $10,269.00 $ 7.50
1,300.00 1,100.00 200.00
1,594.75 1,500.00 94075
1,440.11 800.00 640.11
5,061.73 3,600.00 1,461.73
10.50 10.50
399.20 375.00 24.20
57 .76 15C~OO 92.24
195.77 200.00 4023
1,060.82 990.00 70.82
26.00
_____~82000 1~367.30
$21~605.14 $20,351.30
26.00
1~185.30
$1,253084 I
33.1'
- .r'",-'_IO_'~~"", _____~~~~
~----'~-"'.,~~'~.=-""--_,_~,-.-"._._.~_.~_=__~__..T .~'c"'~_
"....--._-- ~~.=---~...~~.--..... .-.,-,,~~-----~--.- -""'....~ ...- ......_--....'.._~_."...------ "'.~-__ ~'"_.. - .,~_" .__~r~... _.-.~_-L
CITY OF SALINA, KANSAS
Sohedule 1 (Cont'd.)
~TATEMENT OF RECEIPTS, DISBURSEMENTS AND BAI..AJ.JCES OF CASH
GENERAL FUND - ADMINISTRATIVE AND FINANCE DEPARTMENT
From January 1, to pecember 31, 1940
Actual
Amount Over
or Under
Budget Budget
Total Cash Disbursements (Brought Fwd.)
$21,605.14 $20,351.30 $1,253.84
Inter-~und Transfers
To General Fund - City Court Department
to Cover Operating Deficit
3,500.82
2,800.00
700~
Total Disbursements
$25,105.96 $23,151.30 $1.954.66
Balance - December 31, 1940
I 4.173.21.- L ~-r-"--
$4.173.27
,.. _,,_-.,~__.._. _=~~~~=_...-____, '....~_,_...~"'~~=... ~__.~.__C.LO_-'=~...~=~~_._~.~..---.._____.~,____"""'*'__.~._,...,...~~_,___~ ~~-"-=---."'""",,_.~,_. .__ ___ '.__..._~=. __ ,__
I
34. !
~- '.. ._--~.-...~~
CITY OF SALINA, KANSAS
~=<=O'-"'-=o.-"~"""''''.'''''''--=--"..._:-.~=r~~~~'''~'4.
,
~
o
Bche dule 1 - a
GENERAL FUND - ADMINISTRATIVE AND FINANCE DEPARTMENT
DETAIL OF RECEIPTS - LICENSES, FEES AND PERMITS
From January I, to December 31, 1940
Auotion and Auctioneers' Licenses
Auto Wrecking Lioenses
Beverage Dealers' Licenses
Billboard Licenses
Building ,Permits and
Building Permits
Gas Inspections
Plumbing Inspections
Electrical Inspections
Sign Permits
Taxicab Inspeotions
Concrete Construction Licenses
Dance Permits
Dog Licenses
Dog Impounding Fees
Electric Wiring Licenses
Fireworks Licenses
Gas Fitters Licenses
House Moving Permits
Huckster, Peddler, and Vendor Licenses
Insurance Company and Agent Licenses
Junk Dealers, Buyer and Collector Licenses
Marble, Music, and Cigarette Machine
Licenses
Photographers Licenses
Plumber and Gas Fitter Licenses
Plumbers Certificate Fees
Pool Hall and Bowling Alley Licenses
Pop Corn Stand Licenses
Shooting Gallery Licenses
Show and Theater Licenses
Skating Rink Licenses
Street Advertising Licenses
Taxicab Licenses
Taxioab Drivers' Lioenses
Truck and Team Licenses
Iru>pection Fees
$649.00
590.75
646.55
342.10
29.50
30.50
Total Receipts from Licenses, Fees
and Permits
"
\b-..--,-,~
Actual
$ 50.00
150.00
2,050.00
100.00
2,288.40
80.00
283.00
702.00
275.00
23.00
30.00
32.00
40.00
560.00
312.00
422.50
15.00
300.00
99.00
655.00
30.00
180.00
50.00
72.00
875.50
119025
325.00
l12.,J1$3 .65
Budget
$ 100.00
150.00
2,400.00
100.00
1,600.00
80.00
100.00
600.00
5.00
225.00
20.00
50.00
40.00
550.00
450.00
1,600.00
30.00
275.00
50.00
800.00
60.00
50.00
400.00
50.00
25.00
900~OO
100.00
250.00
.11.060.00
.Amount Over
or Under
Bu dget
$ 50.00
350.00
688.40
183.00
102.00
5.00
50.00
23.00
10.00
18.00
10.00
138.00
1,177.50
15.00
25.00
49.00
145.00
30.00
50.00
220.00
47.00
24.50
19.25
75.00
~
941.35
-
__...~""~__-.-.'~'T.~'~=~ ~""""_.~~'n"~,_,""",,,,~,,,-,,,,=,,-,-,~.~~=~~_______~,--__,,,,,,,,,,,,,,_______,---=-=-~'-""'""""'-='----=~~_.=-w.'"-'-___~.___=_~.k.~.....-....=..~
35. '
1'"'
T--=-------.--------------..---.~.,~-=_-_.....r~=-__._=.u.........._~~~___...~~__=,_'.~..-.-..--"-."~-'"""'c......-~'........-'-.,,.i
CITY OF SALINA, KANSAS
Sohedule 1 - b
GENERAL FUND - ADMINISTRATIVE AND FINANCE DEPARTMENT
DETAIL OF DISBURSEMENTS
From January 1, to December 31, 1940
Salaries and Wages
City Commissioners
,City Manager
City Clerk and Director of Finance
Deputy City Clerk and Director of Finance
City Treasurer
Ci ty Bookkeeper
City Managers Secretary
Building Inspector (Includes use of
Personal Car)
Dump Ground Caretaker
Rest Room Caretaker and Police l~tron
Total - Salaries and Wages
Professional and Contracted Services
Revising Ordinances (Balance)
Auditing
Venereal Clinic
Aotua1
$ 375.00
2,100000
1,200.00
1,200.00
450.00
1,440.00
864.00
2,040.00
480.00
127.50
.Amount Over
or Under
Bud~t Bud~et
$ 375.00 $
2,100.00
1,500.00
900.00
450.00
1,440.00
864.00
300.00
300.00
2,040.00
480.00
120.00
7.50
(lO,L276.50 t!Q.269.~ l.~, 7.50
$
400.00 $
600.00
300.00
$
400.00
200.00
800.00
300.00
/
Total - Professional & Contracted Service f 1.300.0~ i 1,100.~. ~~2QO.00
Election Expense
Salaries and Wages
Printing and Supplies
Rent
Heat and Light
City's Share of Election Expense Paid
to County
Total - Eleotion Expense
Appropriations, Donations and Dues
Unemployment Office $
Americanization Center - Rent, Heat & Light
National Guard
Humane Society
Dues
To~al - Appropriations, Donations & Dues
~
,
I~......~c. 0 ~'--=.~~=O'7'.__..'~'O-.--."_=",....".._.........,.,,,._~,...~_..-,.~,~=-.~_....=' _.....,~
$ 153 069
435.48
30.00
4.25
4,438.31
Not
Detailed
in
Budget
~Q61.73 ~ 3.600.00 ~61.73
300.00 $
142.82
300.00
240.00
78.00
1l....Q60.82
300.00 $
150..00
300.00
240.00
7018
78.00
k
990000
- -'.-a:...
L-r- 70.82
36.
'--~'~~.=._""~-~-~",,,__~,.,_._._.__~_--o=-,,~~___c__
-'" -~~.--~.~_~-......-_ _--==..J.
~-----
="'-"-"~="'--~----,~_--.._,,~~.,.--
-----~y-,~~,-.,.~-~~ --=~ ~ ~_--' ___~""",_'''''-'u., ~,~,..-..",.~ _.~,-, ~_~~,_._p,
CITY OF SAUNA. KANSAS
STATEMENT OF RECEIPTS. DISBURSEMENTS AND BAIANCES OF CASH
Schedule 2
GENERAL FUND - POLICE DEPARTMENT
From January 1, to December 31, 1940
Balance - January 1, 1940
Receipts
Ad Valorem Taxes
Gifts and Grants - Sales Tax Resi-
due
Refunds and Recoveries
Care of Prisoners Expense
, Telephone and Telegraph Expense
Total Reoeipts
.
Total
Disbursements
Sal&ries and Wages
Chief of Police
Police Captain
Desk Sergeants
Patrolmen and Special Police
Traffic Officers
Dog Catcher
Total Salaries and Wages
Professional and Contracted Services
Care of Prisoners
Radio Frequency Measurements
Office Supplies and Expense
Maintenance of Equipment
Materials and Supplies
Insurance and Bond Premiums
Gasoline, Oil, Grease, and Anti-
Freeze
Traveling Expense
Furniture and Equipment
TVJO Automobiles (Old Cars
Traded In)
Other
Miscellaneous
Total Disbursements
Balance - December 31, 1940
Amount Over
or Under
Actual Budget Budget
$ 2,882.01 $ 1,134.69 $1 , 747 . 32
$31,335.59 $28,053.93 $3,281.66
2,636.38 2 ',636 . 38
$ 2.00
14.64 16.64 16.64
$33,988.61 $30,690.31 $3,298.30
$36,870.62 $31,825.00 $5,045.62
$472 .00
111. 74
583.74
210.75
700.00
310.00
l.i6.26
99.25
$31,670.69 $31,825.00
$ 5~199.9l L
e 154.31
--~--'__.,-..-,-" '----...-"-~-~--=.-"-=-~,_._.,.,,,______jT~. ,__~.-_~...,...~___
,
~
;
I
I
'1- '7 i
40J f . ~
-".._,_l
$5,159.93
CITY OF SALINA, KANSAS
Sohedule 3
STATEMENTS OF RECEIPTS, DISBURSEMENTS AND BALANCES OF CASH
GENERAL FUND - STREET DEPARTMENT
From January 1, to December 31, 1940
Amount
Over or
Under
Actual Budget Budget
t 414.36 $ 1,646 .30 $1,231.94
$19,265.44 $17,368.60 $1,396.84
861.84 861~84
651.65 1,,000.00 348 .35
216.86 1,500000 1,283.14
$1,000000
949.02 1,949.02 1,600000 349.02
2, 160 .10 2,160.10
Balance - January 1, 1940
Receipts
Ad Valorem Taxes
Rents and Equipment Rental
Services and Sales
Repairing Streets and Alleys
other
Gif'ts and Grants
County Highway Maintenance
Distribution
State Highway Maintenance
Distribution
Sales Tax Residue
Refunds and Recoveries
Gasoline, Oil, Grease, and
Kerosene
Materials and Supplies
Mi soe 11ane ous
$1,764.62
5.51
Total Cash Receipts
Inter-Fund Transfers
From Street Department - To record
rentals applied by other city funds
toward purchase of street sprinkler
chassis
Total Reoeipts
Total
Disbursements
Salaries and Wages
Street Superintendent - Includes use
of personal oar
:Meohanic
Labor - Maintenanoe Paved Streets
Labor - Maintenance Unpaved Streets
Labor - Maintenanoe Bridges and Sewers
Labor - Repairing Streets and Alleys
other Labor
Total Salaries and Wages (Carried
Forward)
1,770.13
1,770013
800.00
800.00
'26,875.04
$24,428.70
$2,446.34-
200000
200.00
$27,075.04 $24,428.70
$27,489.40 $26,075.00
$2,646034
$1,,414.40
t 2,,400.00 $ 2,400.00 $
1,335.00 1, 500.00 165.00
7,088003 4,500.00 2, L~' .03
5,144.01 3,500.00 1,644001
379.80 1,000.00 620 .20
1,862.12 2,500.00 637.88
241.78 241078
$18,450 074 $15,400.00 $3,050.74
38.
CITY OF SAUNA, KANSAS
Sohedule 3 (Cont'd.)
, ,
STATElrlENTS OF RECEIPTS, DISBURSEMENTS AND BALANCES OF CASH
GENERAL FUND - STREET DEPARTMENT
From January 1, to December 31, 1940
Total Salaries and Wa~es (Br.ough't
Forward)
Office Supplies and Expense
Water, Light, Heat, and Power
Maintenanoe - Street Sweeper
Maintenanoe of Buildings and Other
Equipment
Materials and Supplies
Rent
Insurance and Bond Premiums
Gasoline, Oil, Grease, and Anti-Freeze
Tools and Equipment
Sewer Cleaning Equipment
other
Misoe11aneous
Professional Services
$789.58
56.03
Total Cash Disbursements
Inter-Fund Transfers
To Street Department - For street
sprinkler chassis
Total Disbursements
Ba1anoe - December 31, 1940
\
Actual
Amount
Over or
Under
Budget
Budget
$18,450.74 $15,400000 $3,050.74
76.70 100.00 23.30
302092 300 .00 2.92
688.50 500.00 188050
1,141.10 1,500.00 358.90
1,744006 1,500.00 244.06
156.00 156.00
19.00 19.00
3,877.80 3,500.00 377.80
845.61 3,000.00 2,154039
23.00 100.00 77.00
$27 , 306 043 $26,075.00 $1,231.43
200.00
200.00
$27,506.43 $26,075.00 $1,431.43
$
17.03 $
t 17003
39.
'~"""'~"'-=---'-'=-""'----~"---r___.__......,,__~-=---_~_.____~,........___.__~.....~."":c..""".~......-....~- "'-__"~"'="".~~""'~~"'~"~"'~~"_" .r",...
CITY OF SALINA, KANSAS
Schedule 4
STATEMENT OF RECEIPTS, DISBURSEMENTS AND BALANCES OF CASH
GENERAL FUND - ENGINEERING DEPARTME1\TT
From January 1, to December 31, 1940
Balance - January 1, 1940
Recei;pts
Ad Valorem Taxes
Services and Sales
Engineerin~ Services
Other Sales
Gifts and Grants - Sales Tax Residue
Total Receipts
Total
Disbursements
Salaries and Wages
City Engineer (Includes Use of
Personal Car)
other Employees (Includes Mileage
Allowances)
Professional Services - Blue Prints,
Appraising and Abstracting
Office Supplies and Expense
Legal Printing
Materials and Supplies
Insurance and Bond Premiums
Miscellaneous
Furniture and Fixtures
other
Total Disbursements
Balance - December 31, 1940
Amount Over
or Under
Actual Budr.;et Budr.;et
$ 179.55 $ 17.73 $161.82
$6,603.15 $6,181.98 $421.17
842.94 1,000.00 157.06
13.64 13064
650.29 650.29
--
$8,110.02 $7,832.27 $277.75
$8,289.57 $7,850.00 $439.57
$2,700.00 $2,700.00 $
3,514.85 3,500000 14085
395.18 400.00 4.82
295.52 250.00 45.52
358.70 700.00 341.30
131.13 200.00 68.87
12.50 12.50
$130.45
57.65 188.10 100.00 88.10
--- ---.-
$7,595.98 $7,850.00 $254.02
~~6~.59 t - ~9~.!~
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CITY OF SALINA, KANSAS
Sche du1e 5
STATEMENT OF RECEIPTS, DISBURSEMENTS AND BALANCES OF CASH
GENERAL FUND - MILK InSPECTION DEPARTMENT
From January 1, to Deoember 31, 1940
Balanoe - January l~ 1940
Aotua1
$ 968.54
Rece~
Ad Valorem Taxes $ 851.84
Fees~ Licenses and Permits - 1lilk
Permits 580.50
Gifts and Grants - Sales Tax Residue 200.47
Total Receipts
Total
Disbursements
Salary - tli1k Inspeotor ( Includes
use of Personal Car)
Office Supplies and Expense
Materials and Supplies
Miscellaneous
Total Disbursements
Balance - December 31, 1940
$1,632.81
$2,601.35
$1,920.00
78.76
180.35
$2,179.11
t 422.24
Bu dr,et
L595.74
$ 723.79
900.00
200.47
$1~8?4.26
$2,420.00
$1,920.00
300.00
100.00
Ibo.oo
$2,420.00
f
Amount OVer
or Under
Budget
$37208.0
$128.05
319.50
$191.45
$181.35
$
221.24
80.35
100.00
$240.89
J422.24
41.
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CITY OF SALINA, KANSAS
Schedule 6
STATEMENT OF RECEIPTS, DISBURSEMENTS AND BALANCES OF CASH
GENERAL FUND - LEGAL DEPARTJt.'JENT
From January 1, to December 31, 1940
Total
Amoun1i Ov~
or Under
Aotual Budl1:et Budget
11,252.30 $ 534.77 ! 717.53
$3,126.04 $2,308.38 $ 817.66
256.85 256.85
$3,382.89 $2,565.23 $ 817066
t~,635.19 $3,100.00 $1,535.19
Ba1anoe - January 1, 1940
Receipts
Ad Valorem Taxes
Gifts and Grants - Sales Tax Residue
Total Receipts
Disbur sements
Salaries
City Attorney
Police Judge
Professional Services
Special Legal Services
Court Reporters Fees
Laboratory Servioes
Offioe Supplies and Expense
Misoel1aneous
$1,800.00
600.00
$11l800.00
600.00
$
$447.65
24.60
8.00
480.25 500.00 19.75
10.95 100.00 89.05
100.00 100.00
$2,891.20 $3,100.00 $ 208.80
lh143.99. L- r:r- jJ,743.99
Total Disbursements
Balance - December 31, 1940
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CITY OF SALINA, KANSAS
Sche dule 7
STATEMENT OF RECEIPTS, DISBURSEMENTS AND BALANCES OF CASH
GENERAL FUND - BUILDING DEPARTMENT
From January 1, to December 31, 1940
Actual
Budget
.Amo unt Over
or Under
Budget
Balance - January 1, 1940
$ 948.41
$ 316.87
$ 631.54
Receipts $2,,,164.76 $1,829.24 $
Ad Valorem Taxes 335.52
Gifts and Grants - Sales Tax Residue 193089 193.89
---
Total Receipts $2,358.65 $2,023.13 $ 335.52
Total $3,307.06 $2,340.00 $ 967.06
Disbursements
Salary - City Hall Custodian $1,140.00 $1,140.00 $
Extra Labor 62.00 62.00
Maintenance of Building 208.08 500.00 291.92
Materials and Supplies 479.56 300.00 179.56
Insurance 400.00 400.00
Total Disbursements $1,889..64 $2,340.00 $ 450036
, . ~1.417.42
Balance - December 31, 1940 $1,417.42
-""""_.~~~_""-'.. .~.___._.a____..=---....,,,,~,,..,______.~,,_. 'Q'---~_'-,"-",_,=,"",_____"--"~~,_",_""_~,"",,,,,,
CITY OF SAlINA, KANSAS
STATEMENT OF RECEIPTS, DISBURSEMENTS AND BALANCES OF CASH
GENERAL FUND - CITY COURT DEPARTMENT
From January 1, to Deoember 31, 1940
Aotua1
Budget
Balanoe - January 1, 1940 $
$
Receipts
Court Costs Remitted by Clerk of Court $1,987.70
Refunds and Recoveries
Telephone and Telegraph Expense 1.00
$2,800.00
Total Cash Receipts $1,988.70
$2,800.00
Inter-Fund Transfers
From General Fund - Administrative
and Finance Department to Cover
Operating Defioit 3,50~~32
2,800.00
Total Receip~s $5,489.52
Total $5,489.52
$5,600.00
!~, 600 000
Disbursements
Salaries and Wages
Judge
Marshall
Clerk
$2,400.00 $2,400.00
1,500.00 1,500.00
1,200.00 1,200.00
$5,100.00 $5,100.00
237080 300.00
35.00
116.02 115.00
35.70 50.00
$5,489.52 $5,600.00
~- L
Total Salaries and Wages
Office Supplies and Expenses
Insurance and Bond Premiums
Traveling Expense - Marshall's Mileage
AlloViance
Miscellaneous
Furniture and Fixtures
Total Disbursements
Balance - December 31, 1940
Sohedule 8
Amount Over
or Under
Budget
$
$812.30
1.00
$811.30
700.82
$110.48
$110.48
t
t
62.20
35.00
1.02
14.30
$1l0.48
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CITY OF SALINA, KANSAS
Sohedu1e 9
STATEMENT OF RECEIPrS, DISBURSEMENTS AND BALANCES OF CASH
FmE DEPARTMENT FUND
From January 11 to December 311 1940
Actual
Amount Over
or Under
Bud~t Bud~t
Balance - January 1, 1940
Total
$ 4116C?28 $ 3.150.53 11,009.75
$28,652.42 $26.359.14 $21293.28
10.35 10-,35
4.045.33 4,045.33
$ 62.55
167.15
2.52 232.22 232..22
---
$321940.32 $301404.47 $21535.85
$37,100.60 $33,55~ $3,545.60
Receipts
Ad Valorem Taxes
Service and Sales
Gifts a.nd Grants - Sales Tax Residue
Refunds and Recoveries
Health and Acoident Insurance
Benefits
Gasoline Expense
Other
Total Receipts
Disbursements
Salar,ies and Wages
Fire Chief $ 2,400.00 $ 2,400.00 $
Assistant Chiefs 3,120.00 3,120.00
Fire Inspector 1,560.00 1,560000
Firemen 221848.75 23,100000 251.25
i
I Total Salaries and Wages $29.928.75 $30,180.00 $ 251.25
~ ' Offioe Supplies and Expense
I 134.69 125.00 9.69
Maintenanoe of Building and Equipment 214.28 500.00 285.72
j' Materials and Supplies 1,678.00 300.00 1,378000
~ Insuranoe and Bond Premiums 103.25 75.00 28.25
Gasoline, Oil, Grease and Anti-Freeze 329.41 325.00 4.41
Traveling Expense 47.00 50.00 3000
Furniture~ Tools and Equipment
Hose Nozzles & Couplings $192.14
Outboard Boat Motor 110.00
Furniture & Fixtures 109.80
Other 357.32 769.26 1,800.00 1,030.74
Miscellaneous 200000 200.00
Total Disbursements $331204064 $33,555000 $ 350.36
Balance - December 31, 1940 f 3.~~~ L=~-~ f3,895.96
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CITY OF SALINA, KANSAS
Schedule 10
STATEMENT OF RECEIPTS, DISBURSEMENTS AND BALANCES OF CASH
PARK DEPARTMENT FUND
From January 1, to December 31, 1940
Amount Over
or Under
Aotual Budget Budget
Balance - January 1, 1940 $ 3,007.54 . 2~635.68 t 371.86
Reoeipts $12,160.21 $11~ 372.71 $ 787.50
Ad Valorem Taxes
Rent 150000 150.00
Service and Sales 11.18 5.00 6.18
Gifts and Grants - Sales Tax Residue 1,561.61 1,561.61
Misoe11aneous Receipts 75.00 75.00
Sub-Total $13,733.00 $13,164.32 .' 568 .68
Swimming Pool Department Receipts
Conoessions $ 201.76 $ 125.00 t 76076
Services and Sales
Admissions, Suits, and Towels 2,194.75 2,800.00 605.25
other Sales 20.00 20.00
Misoe1laneous
Sales Tax Collected 2.56 50.00 47 044
Sub-Total $ 2~4l9.07 $ 2,975.00 $ 555.93
Total Receipts $16,152.07 $16,139.32 $ 12.75
Total $19,159.61 $18,775000 $ 384.61
Disbursements
Salaries and Wages
Park Superintendent - Includes use
of pe rsona1 car
Other Labor
Office Supplies and Expense
Water~ Light, Heat, and Power
Maintenance of Building and Equipment
Materials and Supplies
Insurance and Bond Premiums
Gasoline, Oil, and Anti-Freeze
Top1s and Equipment
Hose
other
New Improvements
Sidewalk Construotion
Misoellaneous
$249.90
157.67
Sub-Total
Swimming Pool Department Disbursements
(Per Schedule 10 - a)
Total Disbursements
Balanoe - December 31, 1940
$ 1,800.00 $ 1,800000 $
10,568.90 9, 500.00 1,068.90
48.00 75.00 27.00
308 .26 600.00 291.74
178.44 250 .00 71.56
1,957.48 500.00 1~457.48
50 .00 50 .00
261.60 200.00 61.60
407.57 1,000000 592043
248.00 600.00 352.00
10.00 200.00 190.00
$15,788.25 $14,775.00 $1,013.25
2,445.16 4,000.00 1,554.84
$18,233.41 $18,775.00 t 541.59
. 926020 t $ 926.20
46.
____~.-....,=-u._.".
CITY OF SALINA, KANSAS
'Sohedu1e 10 - a
PARK DEPARTMENT FUND - SWIMMING POOL DEPARTMENT
DETAIL OF DISBURSEMENTS
From January 1, to Deoember 31, 1940
Total Swimmin~ Pool Department
Disbursements
Amount
Over or
Under
Actual Budget Budget
$1,417.12 $1,600.00 $ 182.88
16.34 150 .00 133.66
500 . 50 900 .00 399.50
48 .18 100.00 51.82
2.25 500.00 497.75
385.76 500.00 114.24
15.00 15.00
200.00 200 .00
$13.20
61,,81 75001 35.00 40001
$2,445.16 $4,000.00 .1.554084
Salaries and Wages
Office Supplies and Expense
Water, Light, Heat, and Power
Water
Light, Heat. and Power
Maintenance of Buildings and Equipment
Materials and Supplies
Insurance and Bond Premiums
Furniture, Tools, and Equipment
Miscellaneous
Advertising
Sales Tax Remitted to State
47.
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CITY OF SALINA, KANSAS
Schedule 11
STATEMENT OF RECEIPTS, DISBURSEMENTS AND BALANCES OF CASH
MEMORIAL HALL FUND
From January 1, to December 31, 1940
Balance - January 1, 1940
Receipts
Ad Valorem Taxes
Rents and Concessions
Services and Sales
Sale of Tickets
Sifts and Gr~nts - Sales Tax Resi-
due
E",f~:ds 8;:C. ?ecoveries
Services of Scorekeeper and Pub-
lic Address System Operr,tor
Total Receipts
Total
Disbursements
Salaries and Wages
Custodian
Other Labor
Office Supplies and Expenses
Water, Light, Heat and Power
Maintenance of Building and Equip-
ment
Materials and Supplies
Insurance and Bond Premiums
Furniture and Equipment
Miscellaneous
Trash Hauling
Total Disbursements
Balance - December 31, 1940
Amount Over
or Under
Actual Budget Budget
$ 908.91 t 79.28 : $829.63-
$2,600.01 $2,442.50 $157.51
1, 165.00 2,114.93 949.93
.._; c'; tjr', 100.00 78.00
L.t.., . vI....
;::48.2S' 348.29
210.('0 210 . 00
---.-.
$4,345.30 $5,005 .72 $660.42
$5,254.21 $5,085.00 $169.21
$1,260.00 $1,260.00 $
616 .71 500.00 116.71
69.57 75.00 5.43
1,485.72 1,800.00 314 .28
417 .46 600.00 182 .54
602.52 250.00 352 .52
29.44 29.44
253.19 500.00 246.81
12 . 00 100.00 88.00
$4,746.61 $5,085.00 $378.39
-..------
$ 507.60 !J $507.60
~~=~ -'~~
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CITY OF SALINA, KANSAS
Schedule 12
STATEMENT OF RECEIPTS, DISBli'RSE11ENTS AND BALANCES OF CASH
SEWAGE DISPOSAL FUND
From January 1, to December 31, 1940
Balance - January I, 1940
Amount Over
or Under
Actual Budget Budget
$3,193.65 $1,449.95 $1,743.70
$6,058.30 ~s 1'1'9 ....r $ 439.08
'it'L ._' ~ ..:..~
730.83 '7rz,.., Q7
f'-V.\'o.....
$€,n9.13 ~f,,350.05 $ 439.08
$9,982.70 $7,EOO.OO $2,182.78
Receipts
Ad Valorem TaXES
C:i't:: a..'1d Gr&,:nts - Se,le::: Tax Residue
Total Receipts
Total
Disbursements
Salaries aile Wages
Superintendent (Includes ~se of
Personal Car)
Other Labor
Office Supplies and Expenses
Water, Light, Heat and Power
Maintenanoe of Buildings and
Materials and Supplies
Insurance and Bond Premiums
Miscellaneous
Real Estate Purchased
Total Disburseme~ts
Balance - December 31, 1940
$2,400.00 $2,400.00 ~
1,398.10 1, 200. 00 198.10
53.88 50.00 3.88
2,144.53 2,800.00 655.47
Equipment 142.26 900.00 757.74
530..27 200.00 330.27
100.00 100.00
172 . 80 150.00 22.80
$c 8.1.' 8.1 $7,800.00 $ 958.16
- v, _..L..l
$3,140.94 $ $3.140.94
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CITY OF SarnA, KANSAS
Sohedule 13
STATEMENT OF RECEIPTS, DISBURSEMElfTS AND BALANCES OF CASH
GENERAL IMPROVEMENT FUND
From January 1, to Deoember 31, 1940
Balanoe - January 1, 1940
Receipts
Ad Valorem Taxes
Special Assessment Taxes
Weed Cutting;
Water Service Lines
Rent and Equipment Rental
Services and Sales
Weed Cutting;
Gifts and Grants - Sales Tax Residue
Refunds and Recoveries
Taxes
Miscellaneous
Total Receipts
Total
Disbur sements
Salaries and Wag;es
Equipment Rental
Professiona~ and Contracted Services
Maintenance of Equipment
Materials and Supplies
Gasoline, Oil, Grease and Anti-Freeze
Tools and Equipment
Littleford Asphalt Spray Tank
Lease Rental Payments $380.00
Other 104.06
Miscellaneous
Total Disbursements
Balance - December 31, 1940
L......_._~. _c._________.-_..= ,_~."'__~.~._~,...,....""
Amount Over
or Under
Actual Budget Bud?;e't
$ 3,484.58 $ 30.77 $3.453081
$16,374.04 $15,491.80 $ 882.24
459.52 400.00 59.52
69.83 100.00 30.17
300.00 300.00
3.00 3.00
1,427.43 1,427.43
4.54 4.54
100.00 100.00
$18,638.36 $17,519.23 11,119.13
$22,122.94 $17,550.00 $4 .572.94
$ 4,984.90 $ 7,000.00 $2,015.10
1,QOO.OO 1,000.00
675.93 100.00 575093
175.19 500.00 324.81
10,840.56 8,000.00 2,840.56
328.55 250.00 78.55
484.06 500.00 15.94
26.00 200.00 174.00
$17,515.19 $17 ,550.00 $ 34.81
~ 4,607.75 t ~L6Q?.!~
50.
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CITY OF SALINA. KANSAS
GENERAL IMPROVEMENT FUND
.,~~~~",._"--",=--~=-<-""",-,~,-"""""-,,""-C-'"-""~,,.,.,,.,__,",._~,.,"-.....
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DETAIL OF DISBURSEMENTS
SHOWING PROJECTS FOR WHICH DISBURSEMENTS WERE MADE
From January 1, to December 31, 1940
Streets. Alleys and Park Drives
Asphalt and Rock Paving
Resurfacing Drives in Sunset Park
Resanding Drives in Thomas Park
Sidewalks at Street Intersections
Dead End Street Improvements
Rock Crushing
street Signs
Street and Alley Returns
Street Maintenauce - Snow Removal
Bridges and Sewers
~ulberry street Bridge Repair
Storm Sewers -#25 GJ.).d #2'::
Dry Creek Dyke
Sewer and Inlets - ?acifi~ ~d front Street
Park Improvements
Kenwood Baseball Park Bles..chers
Oakdale Park - Ovens and Ornamental Bridge
Sunset Park and Oakdale Park - Oiling Tennis Courts
Misoel1aneous
Crawford Avenue Precinct Building
Retaining Wall at Olive and Park Streets
1 ARpha1t Spray Tank (Littleford)
Weed Cutting
Wrecking Old Bandshe11
Total
~"."
Schedule 13 - a
$5,215064
1,371009
175000
24010
43068
58 L 89
156.36
1063
678.35 $ 8,247.74
$3.031.17
1,879.32
60.75
45.60 5,016.84
$ 291.65
614.93
101.43
$1,767.51
38.59
380000
869 .30
187.20
1,008.01
3,242.60
$17,515.19
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CITY OF SALINA, KANSAS
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Schedule 14
STATEMENT OF RECEIPTS. DISBURSEMENTS AND BALANCES OF CASH
WATER, LIGHT, HEAT AND POWER FUND
From January 1. to Deoember 31. 1940
Balanoe - January 1, 1940
Receipts
Ad Valorem Taxes
Gifts and Grants - Sales Tax Residue
Refunds and Reooveries
Railroad Street Crossing Lights
Miscellaneous
Rental - Baseball Park
Total Receipts
Total
Disbursements
Water - Hydrant Rental
Water - City Buildings and }fiscellaneous
Street Lighting
White Way Lighting
Traffic Lights and Christmas Lights
Lights - City Buildings
Heat - City Buildings
Maintenance of Street, White Way and
Traffic Lights
Misoellaneous
Lease Rental - Baseball Lights $619.65
Traffic and Flood Lights 680.92
Total Disbursements
Balance - December 31, 1940
Aotual
$11,100.63
$34,136.54
4,390.77
926.82
$39,454.13
$50,554.76
$11,275.00
278.70
6,132.00
13.996.46
517.13
1,043.78
912.49
'" 60.25
1,300.57
$35,516.38
t15,038.38
Bud p::et
$ 6.231.20
$31,187.68
4,390.77
800.00
250.00
$36,628.45
$42,859.65
$14,150.00
2,200.00
5,900.00
15,649.00
300.00
1,600.00
1,200.00
150.00
1,810.65
$42 , ~5..?_.._6 5
L, --
Amount Over
or Under
Budget
$ 4.869.43
$ 2,948.86
126.82
250.00
$ 2,825.68
$ 7 ,695.11
$: 2,875.00
1,921.30
232.00
1,652.54
217013
456.22
287.51
89.75
510.08
~ '7 '<L! '2 ')7
:!L~~.,_s..:':' :l, '-) .-
$15.038.38
. ^~_'_~'="'''''~_'~.~~W=~T~~_',~~_<'._~~~~_~-'-==~,_r_.~~_'.'~"""'-""""~---~-~-~_____....._______.,.~~r'...-'",,~~,,=,~-.....c-=--=~~~,,<~.,~~.~~_~. __. ___ _ _ ..-=-=".,...,,_, _""'''''-'''-''-
52. !
CITY OF SALINA, KANSAS
STATEMENT OF RECEIPrS, DISBURSEMENTS AND BALANCES OF CASH
BOND AND INTEREST FUND
From January 1, to December 31, 1940
Balance - January 1, 1940
Receipts
Ad Valorem Taxes
General Bonds
Special Bonds
Total Ad Valorem Taxes
Special Assessment Taxes
Paving Assessments
Sewer Assessments
Street Lighting Assessments
By Pass Assessments
Sidewalk Assessments
Interest on Assessments
Interest and Premiums
Accrued Interest on Bonds
Sold
Premiums on Bonds Sold
Miscellaneous
From Condemnation Fund for Principal
and Interest on Internal Improve-
ment Bonds issued for Olive Street
Viaduct
$22,457.23
5,412.00
23.25
230.88
6.95
885.67
$
43005
44 .90
Total Cash Receipts
Inter-Fund Transfers
From Construction Fund (Excess of
bonds issued over cost of con~
struction project)
Total Receipts
Total
Disbursements
Bond Principal
General Bonds
Special Bonds - City's Share
Special Bonds - Property Owner's Share
Total Bond Prinoipa1 (Carried Fwdo)
Actual
$ 27,056.67
$133,428.41
3,180.35
$137,208076
29,015.98
87.95
5,900000
$172,212.69
Budget
$ 10,513.37
$125,704.51
2,530.02
$128,234.53
25,340.36
5,900.00
$159,474089
Schedule 15
Amount
Over or
Under
Budget
$16,543030
. 7,723.90
1,250.33
$ 8,974023
3,675.62
87095
$12,737080
81.60 81.60
$172,294.29 $159,474.89 $12,819.40
$199,350.96 $169,988026 $29,362.70
$111,472.75)
10,894.74)- $145,217.04 $
23,120.91)
$145,488.40 $145,217.04 $
271 . 36
2710 36
53.
Sohedu1e 16 (Cont'd.)
STATEMENT OF RECEIPl'S, DISBURSEMENTS AND BALANCES OF CASH
CITY OF SALINA, KANSAS
BOND AND INTEREST FillID
From January 1, to Deoember 31, 1940
Aotual
Budget
Amount
Over or
Under
Budget
Total Bond Principal (Brought Fwd.)
$145,488.40 $145,217.04 .
271.36
Bond Inte re st
General Bond Interest
Special Bond Interest - City's Share
Special Bond Interest - Property
Owner's Share
$ 20,770068)
1,559.13) 6
) -..
2,151068)
24,406.22 $
75 . 27
Total Bond Interest
Total Disbursements
. 24,481.49 $ 24,406.22 $ 75 0 27
$ 214.83 $ 365.00 # 150 .17
$170,184.72 $169,988.26 $ 196 046
$ 29,166.24 $ $29,166.2~
Fiscal Agency Commission and Postage
Balance - December 31,_1940
54.
CITY OF SALI~A, K.ANSAS
~'-~'~-~!
i
Sche du1e 16
STATEMENT OF RECEIPTS, DISBURSEMENTS AND BALANCES OF CASH
BAND FUND
From January I, to December 31, 1940
Total
Amount Over
or Under
Actual Budp;et Budp;et
$ 606.08 $ 341.08 $265.pO
$5,172.77 $4,812.25 $360.52
596.67 596.67
$5,769.44 $5,408.92 $360.52
$6,375.52 $5,750.00 $625.52
Balance - January 1, 1940
Receipts
Ad Valorem Taxes
Gifts and Grants - Sales Tax Residue
Total Receipts
Disbursements
Appropriation to Salina MUnicip~l
Bano:,;Board
..5,749.92
$5,750.00
$
.08
Balance - Deoember 31, 1940
~
625 .60
.-
l.
.625.60 .
55.
~-~~.~.~.---==-~~------~._~.-.,
---"...._~-.,-~-~______~*~--=o=_=_~____~
CITY OF SALINA, KANSAS
Schedule 17
STATEMENT OF RECEIPTS, DISBURSEMENTS AND BALANCES OF CASH
LIBRARY FUND
From January 1, to December 31, 1940
Total
Amount
Over or
Under
Actual Budget Budget
$ 678.03 $ 821.92 $143.89
$10,280.79 $ 9,563.24 $717.55
1,084.84 1,084.84
$11,365.63 $10,648.08 $717.55
$12,043.66 $11,470.00 $573.66
Balanoe - January 1, 1940
Receipts
Ad Valorem Taxes
Gifts and Grants - Sales Tax Residue
Total Receipts
Disbursements
Appropriation to the Free Public Library
Board of the City of Salina, Kansas
11,470.00
11,470000
Balance - December 31, 1940
t 573066 $
$573066
56.
~
I:
CITY OF SALINA, KANSAS
"'--'-"~-'~'-'~-"~---~~~'~.'-~-~<I
r
Schedule 18
STAT~~NT OF P~CE:PTS, DISBt~SEn~NTS AND BALANCES OF CASH
AIRPORT FmlD
From January 1, to December 31, 1940
3~,lfmcc -
JpJluc.r"\,"" I
iI .-,
1940
Receipts
1";..(1 Valcr0;n: Taxes
F~er:t{,: CllC COIlcer.sior..c
Hangar Ren.tal
:~:. r;: (t ~t i~~ Cl:" t c:.l
Totul :;eceipt:::
Total
Disbursements
Salaries and WagcE
Water, Light, Heat aIle Power
Maintenance of Buildings and
Equipment
Materials and Supplies
Miscellaneous
Total Disbursements
Balance - December 31, 1940
~."'I" ""'. f"''''''''
tn- ..L....I...,., . -.....'If
24C.OC
Actual
tE14.48
I'
'"'
f. ()€
3fO.OO
Budget
$690.85
,e,
'Ii'
25:.CC
$Z65.06 $250.00
$.879.54 $940.85
~Z23.40 $600.00
47.30 50.0e'
5.65 290.85
120.72
9.57
$472 .~O ~
$406.64 $940.85
A.'1l.ount Over
or Under
Budget
C 176.37
""
""
5.06
110. CO
$115.06
$ 61.Zl
$376.60
2.70
285.20
120. 72
9.57
$534.21
$472.90
57 i
- L--~_~~-J__'~
-~'-~~""~"C~~_._~-'"~~~'"'~"'.'~'~~i
i
CITY OF SALINA~ KANSAS
Schedule 19
STATE1~NT OF P~CEIPTS. DISBURSE1lliNTS AI-ill BADU~CES OF CASH
BIND~~ED CONTROL FulID
From January 1, to December 31. 1940
Actual
Budget
Amount Over
or Under
Budget
Ecclance - J?,nul:;.r~' ::., 1940
$22~.8f
~( 9Z,.Z4
$131.51
Receiptr:
Ad i.Tn lorey: ~ax8s
Gift::: r:~.::':C. ~~8..L~.tf: --
<:r",~~
...,"'1......'-'-
Ts.x :s~s. ~: duC'
;643.89 C618.15 ~ 25.74
'if
,~: .44 42 .44
32.51 GC.51
$774.54 ~706.56 ~ 68.18
'iI'
~~.)S9 .e-9 <l["cnr- "'''' $199.69
'rf'L......\..... v'v
$703.75 $400.00 $303.75
100.00 100.00
120.00 300.00 180.00
5.50 5.50
$829.25 $800.00 $ 29~25
$170.44 $ $170.44
Serv'j_ccz 9.:lC. Sp..lt'~,
Le.bo~ fJ.:~C', ~,I:;.tc~ial
Total Receipts
T'.Jtal
Disb\.<rsEruents
Se_J.B,ries and ~aGeE
Maintenance of Equipment
Materials and Supplies
Tools and Equipment
Total Disbursements
Balance - December 31, 1940
t----.....~ _-,~..~_-..-~-_~~,_-=_~.__-'_.~~
58. I
-~_..,,-=,,-_.....~,,,,--.-~.--=---.,..~~~
Schedule 20
Firemen's Pension Fund
Comparison with Budget
Amount
Over or
Under
Actual Bud/1;et Budget
$ 7,867.40 $ - $7 ,867.40
$ 2,272.28 $2,262.19 $ 10.09
- 20 .00 20.00
- - -
- - -
- - -
- - -
570.98 570 .98 -
- - -
298028 300 .00 1.72
- - -
$ 3,141.54 $3,153.17 $ 11 063
$11,008.94 $3,153.17 $7,855.77
$ - $ - $ - i
r
- - - I
- - - I
- 1,913.17 1,913.17 I
2,235.00 1,240.00 995000
- - - ,
- - -
11
- - - l
- - -
$ 2,235.00 $3,153.17 $ 918 . 17 I
$ 8,773.94 $ $8,773.94 Ii
il
~
69
CITY OF SAliNA, KANSAS
STATEMENT OF RECEIPTS, DISBURSEMENTS AND BALANCES OF CASH
,
;t
'f:
~
TRUST AND AGENCY FUNDS
From January 1, to December 31, 1940
Hillcrest Hillcrest
I' Firemen's Firemen's Cemete ry Memorial Memorial
,I
'I
~ Pension Relief Endowment Endowment Trust
Ii Total Fund ,Fund Fund Fund Fund
" .
Balance Januar 1 1940 $30,793.87 $ 7,867.40 $11,764.61 $2,026.34 $3,135.52 $ -
-
Receipts $
Ad Valorem Taxes $ 2, 27 2 . 28 $ 2, 272.28 - $ - $ - $ -
Membership Fees and Dues 129.50 - 129.50 - - -
Interest and Premiums 573.87 - 510 .11 - 63.76 -
Sales - Investments Matured and Sold 2,500000 - 1,500.00 1,000.00 - -
Sales - Perpetual Care Service 346.00 - - 175.00 171.00 -
Sales - Mausoleum Space 1,710.00 - - - - 1,710.00
Gifts, Grants, and Apportionments
Sales Tax Residue 570 098 570.98 - - - -
state Distribution of Insurance Premium Assessments
on Insurance Companies 2,065.82 - 2,065.82 - - -
Refunds and Recoveries
1% Salaries and Wages of City Firemen 298.28 298.28 - - - -
From Cancellation of Life Insurance Policies 86 .50 - 86 . 50 - - -
- - --
Total Receipts $10,553.23 $ 3,141.54 $ 4,291.93 $1,175.00 $ ,234.7,6 $1,710.00
Total $41,347.10 $11,008.94 $22,056.54 $3,201034 $3,370.28 $1,710000
Disbursements
Professional Services (I~dica1, Hospital, and
Funeral Expenses) $ 383.00 $ - $ 383.00 $ - $ - $ -
Insurance
Ii Life Insurance 713.39 - 713039 -
Ii - -
Health and Accident Insurance 1,511009 - 1,511009 - - -
Ii Investments Purchased - - - - - -
Pension Payments to Retired Firemen 2,235.00 2,235.00 - - - -
Relief Payments to Disa.bled Firemen 1,095.00 - 1,095.00 - - -
Miscellaneous
Commissions - Sale of Mausoleum Space 342000 - - - - 342.00
Endowments Paid to Hillorest Memorial Endowment Fund 171 .00 - - - - 171000
Remitted to Clerk of District Court 1,197000 - - - - 1,197.00
Total Disbursements $ 7,647.48 $ 2,235.00 $ 3,702.48 t - $ - $1,710.00
Balance - December 31 1940 $33,699062 $ 8, 77 3.94 $18,354.06 $3,201.34 $3,370.28 $
!'
Lc~~
€
CITY OF SALINA, KANSAS
scheduie"21
STATEMENT OF RECEIPTS, DISBURSEMENTS AND BALANCES OF CASH
WATERWORKS DEPARTMENT FU1ID
From January 1, to Deyember 31, 1940
Balance - January 1, 1940
Receipts
Hydrant Rental
Services and Sales
Operating Receipts
Sales of Investments
Temporary Notes
Investment Bonds
Interest on Investments
Miscellaneous Receipts
Sal e of Jilllk
Other
Total Reoeipts
Total
Disbursements
Bond Principal Retired
Bond Interest Pal d
Fiscal'Agency Commission and Postage
Appropriations for Operations
Investments Purchased
Temporary Notes Purchased From
Construction Funds
Total Disbursements
Ba1anoe - December 31, 1940
60.
,
CITY OF SALINAt KANSAS
. . "-.- :_,~~~.\'~;'. :;>;
· . stih$dule 22
STATEMENT OF RECEIPTS, DISBURSEMENTS AND BALANCES OF CASH
CEMETERY FUND
From January 1, to December 31, 1940
Amount Over
"h ," ... ,<..,.o:r;Under '.: '
,;:\';:';.A01.h.af"'<~/f.::c:(~~a-~e:{;\:'. '''''};Budget.'.:. . .
~a1ance - January 1, 1940
$ 349.50
~eceipts
Ad Valorem Taxes
Fees and Permits
Burial and Removal
Markers-
Lot Ownership Transfers
Interest on Endowment Fund
Services and Sales
Sales of Lots
Sale of Grave Space
Upkeep Services
Refunds and Recoveries
Maintenance of Equipment
Miscellaneous
Part Payment -
Part Payment -
Building and
$2,365.50
~ .I
Investments
1.821.00
45.00
35.00'
148.75
1,122.00
242.00
147.50
Expense
.50
$ 25.00
Sale of Garage
Investment in
Loan Stock
117 .50
142.50
Total Receipts
$6~069()75
$5,720.25
Total
Disbursements
Salaries and Wages
Sexton
Other Salaries and Wages
Offioe Supplies and Expense
Water, Light, Heat and Power
Maintenance of Buildings and Equipment
Material and Supplies
Gasoline, Oil~ and Anti-Freeze"
Tools and Equipment
Chevr'o let Truck
. Other
Miscellaneous
$1,200.00
1,780.35
48.00
212.00
101.06
313.87
120.70
$
35.31
j384.81
$ ~0.81
521'~OO
5.00.
20.00
151.25
722.00
42.00
2.50
.50
357.50
$830.06
$445.25
957.26
33.49
$902.~0 .
54.46
Total Disbursements
$4,766.73
Balance - Deoember 31, 1940
l ~~.52
;':'--"'-'~"'-=-"
$2,324.69
"1~300.00
50.00
", ~ 15.00
300.00
400.00
200.00
150.00
500.00
$5,239.69
$5,275.00
$1,200.00
.i2,000.00
100.00
200.00
100.00
200.00
75.00
~5,275.00
l
$508.27
~53 . 52
61.
...,
CITY OF SALINA, KANSAS
.sohedule 23
STATEMENT OF RECEIPTS, DISBURSEMENTS AND BALANCES OF CASH
PUBLIC EEALTHNURSmG FUND
From January 1, to Deoember 31, 1940
Amo unt Over
or Under
Actual Budget Budget
B8.l ance - January 1, 1940 $ $ $
Receipts
Ad Valorem Taxes $2,036.21 $2,000.00 $ 36021
Total $2,036.21 .2,000.00 $ 36.21
Disbursements
Appropriation to Salina Publio Health
Nursing Association $1,999.92 $2,000.00 $ .08
",. f ~. .
Balanoe - Deoember 31, 1940 ' 36.29 36029
......
62.
CITY OF S.A1.IlrA, KANSAS
. . ,
Sche dule 24
. ',"
STATEMENT OF RECEIPTS, DISBURSEMENTS AND BALANCES OF CASH
RELIEF HIGHWAY FUND
From' January 1, to December 31, 1940
Balance - January 1, 1940
$1,170.78
Receipts
None
Total
jl,170.78
Disbursements
Salaries and Wages
$1,170.78
Balance - December 31, 1940
l-r
63.
CITY OF SALINA,' KANSAS
Sohe dule 25
STATEMENT OF RECEIP'rS, DISBURSEMENTS AND BALANCES OF CASH
CONDEMNAT ION FUND
From January 1, to December 31, 1940
Balance - January 1, 1940
Receipt.s
Total
Disbursements
Miscellaneous
To Bond and Interest Fund for Olive
Street Viaduct Bonds and Interest
Matured during the year 1940
Balance - December 31, 1940
$7 ,041.24
None
$7,041.24
$5,900.00
J1.141024
64.
?
~
1>
I
~
J,;
:~'jl'
.'
Schedule 26
AS
OF
STATEMENT
/.....,
, ,>,
~cj
/
Sewers
W.P.A.
~010-3S
"'--.
Sewers
W .P .A.
:jfa010-2S
Curb and
Gutter
W.P.A.
1#787-1
i/
Curb, Gutte r ,
and Paving
W.P.A.
787-4
1/
By Pass
Paving
W.P.A.
#7787-5
1940
to December 31,
.......-
Asphalt
Paving
/'
Sidewalks
Total
i
!
I
I:
'1
F
I
~
!
II
II
:i
oj
I
:1
$
$
t
$
$3,204.56
$
"
$
4,250.00
$
.00
$
15,000
$
155.37
276.96
t
$
34.27
$
$
$3.394.20
276.96
22,750 .00
6,932.49
7,538.59
*
Fund
Waterworks
1940
Receipts
Services and Sales
Receipts from Borrowing
Temporary Notes Issued to
Sale of Bonds
Benefit Assessments
1.1.
Balance - Janua
2,000.00
500.00.
#1,500.00
$1,500.00
$4l682.00
$15,000000
$40 ,B92.24
7.80
-
-
-
16.98
-
$
60.75
614.46
14.45
6.05
1,
$2,000.00
$2,000.00
6,'932.49
846 .20
t 7,778.69
$10,983.25
$
178050
679.70
842.94
27.55
882.89
30 .38
630.21
500 .00
7,
9.14
-
-
-
-
-
-
18.00
-
9.14
18.00
16.98
36 . 55
112 0 50
Disbursements
Salaries and Wages
Equipment Rental
Professional and Contracted Servioes
Engineering Services
Maintenance of Equipment
Materials and Supplies
Gasoline and Oil
Tools and Equipment (Includes Lease Rental Payments)
Temporary Note Retired
Miscellaneous
Medical Servioes
Legal Printing
Refund on Curb and Gutter Assessment
Right of Way Damages and Expenses
Interest on Temporary Note
Total
$
746.10
141.05
206.25
3,109.18
19.01
432.14
432.00
$4,682.00
$
$ 1.189.68
18.85
11,537.01
33. 26
661.46
$15,000.00
-
1,662.31
$1,939.27
$2,094.64
4,598.08
$4,598.08
$4,632.35
$37,498.04
in Full
Paid
Total Receipts
199.50
1,812.19
$
797.99
3.30
3,099045
24 . 98
113.95
$
$ 3,180 .32
820.75
842.94
255.95
21,055.18
122.08
1,843.81
7 , 500 .00
II
-
36 .55
112.50
-
-
$2,011.69
$4,057.67
$35,814.20
Total Cash Disbursements
7.80
$
732.26
$
$10,901.65
-
7.80
$
732.26
$
81.60
$10,983.25
$ -
"-
#4,662.87
.26
$13,440
(Aocount issuance of
of projects)
Inter-Fund Transfers
To Bond and Interest Fund
bonds in exoess of cost
$13,440.26
$2,011.69
$4~057 .67
81.60
#35,895.80
$4,662.87
$
559.74
$ 1,
82.95
$
574.68
$
$ 4,996044
1940
Balance - December 31,
~,
""'c<:~V
65.
$1,492.20
Open
..
...- ,
:--C;'._ ',C. ...::....;
.~~-~-... .-_.. .... .-.-, .-. ,
.. 4...._....... ..... ~..... '._ '._
:::':':;l"L~'::,:;,::.z:o-:.~ w
.____.-.r...,..___......_~("'.~ -."
.............~ ---..,...... ............_~...
-..- .&,...._~.......----...,.._~..-
...._,--...-....~.....~..,...-~.~ ~.~ .....
-..........._,~ ..~-.......~.-
._.m I
J
!
J
C...:..:........ ,i
----.. -.- -.-----..;4
gil~;~~~t~~:~~j~l
.--....... ~"'~
Total Disbursements
$1,267.74
Open
Closed
19.13
Open
Open
Open
Open
of Pro.1ect at End of Year
Status
. ~ -.,
1
,'~
I~ti~
lilli~-
;....~::...~.~::.,;--":_'-'<-::..':;.:-:.--:.::-.'
.... ." -.",
..
t
1
1
~~~1~~tql
f;;f.~~:::;:-:"'\::'-l
~
"
1
i
~
j
1
~~~;kz~M~:~'if
CITY OF SALINA, KANSAS
Sohedule '27
STATEMENT OF RECEIPTS, DISBURSEMENTS AND BALANCES OF CASH
SAlES TAX COLLECTED IN ADVANCE
From January 1, to December 31, 1940
Balance - January 1, 1940
$20,943.24
Receipts
Sales tax residue applicable to the year 1941
received from the County Treasurer during
the year 1940 - to be distributed to various
City funds in 1941
21,557.11
Total
$42,500.35
Disbursements
Sales tax residue applicable to the year 1940
distributed during the year to the various
Ci ty Funds
20,943.24
Ba1ance- December 31 ,,1940
l21..551al
66.
CITY OF SALINA, KANSAS
.,".. .
ScheduJ:$ :~8'
STATEMENT OF INCREASES ,DECREASES AND BALANCES. OF INVESTMENTS
From January 1, to December 31, 1940
Trust and Agency ~ds
Hillcrest
Firemens Cemetery Memor ia1
Relief Endowment Endowment Cemetery
Fund Fund Fund Fund Total
Balance - January 1, 1940 $12,500.00 $4#000.00 $1,500.00 $705.00 $18#705.00
Increases
--
Total $12,500 .00 $4,000.00 $1,500.00 $705.00 $18,705.00
Decreases
Inve stments Matured (See
Schedules 20 and 22 for
Prooeeds) 1#600.00 1#000000 117.50 2#617.60 '
Balanoe-Deoember 31# 1940 tll.Ooo.09- J3 . 000 .OQ.. '1.600.00 .687.50 '.16~O87.50
67.
CITY OF SALINA, KANSAS
CASH IN CUSTODY OF CITY TREASURER
As at December 31, 1940
Balance - January 1, 1940
Receipts
Fund Cash Receipts (Per Records of City Clerk)
Total
Disbursements
Fund Cash Disbursements (Per Records of City Clerk)
Balance - December 31, 1940
The Farmers National Bank, Salina, Kansas
The Planters State Bank, Salina, Kansas
The National Bank of America, Salina, Kansas
The Planters State Bank, Salina, Kansas
(City Clerks Revolving Fund)
"----
-,~
EXhibit "D"
$83,852.32
82,636.47
81,122.53
600.00
$260,305.44
638,500.65
$898,806.09
660,694.'!1.
lf48/,1l1.32
68.
" , ,.~:,~~:..~.,~~t:~./~fgt~~~r:':':I~'.~:~~i,~~,~~~,,~,'~tii:l'!''~"~~~!~;~"'S-'?,~,.!~:~ .H:":~' .~
= = r -
,~ - --- ,,- - ,-.,..
CITY OF SALINA, ,KANSAS { .
es elubeno2 Schedule 29
CASH IN CUSTODY OF CITY TREASURER
RECONCILIATION OF BANK BALANCES
As at December 31, 1940
The Planters
State Bank:
" The National City' C1e,rk' B
The Farmers The Planters Bank: of Revolving 'Fund
Total National Bank State Bank America Account
-
Balance Per Bank, December 31 1940 $376.279069 $129,001.38 $120 .647.06 $126,131025 $500000
Plus
--year 1940 Reoeipts - Deposited January 2, 1941 354.55 - 354.55 - -
Year 1940 Receipts - Deposited January 4, 1941 713.28 - 713.28 - -
Checks #75078, 75079, and 75080 Issued to State
Treasurer covering bonds and coupons due
January 1, 1941, Entered on Treasurer's
records January 1, 1941. Paid by Banks in . I
" 4.105006/
/ 10 ,000.00 1/
December, 1940. 24,105.06./ 10,000.00 ' -
Total $401.452.58 $139,001.38 $131,714089 $130,236.31 $500000
less 30 .001 ' .
':;.
Outstanding Checks * 6,196000 $ 6,100.64 t $ 65.361c t -
Deposits December 30, 1940, of 1940 Taxes
due in 1941. Entered on Treasurer's re- . '4~()48 42
cords in January, 1941 147.145.26 49,048.42 .-j . 49.048.42 -
$153.341026 . 55,149.06 .4~~O78.42 . 49,113.78 . -
$248 .111.32 t 83.852032 f ' . 81.122.53
Balance Per Treasurer's Records - December 31 1940 . 82.636.47 $500.00
t
ea 69.>"
.~
,
KANSAS
CITY OF SALINA,
r-~~~~-"
liE"
Exhibit
.,
~4
,:]
CITY TREASURER
1940
IN OF
- -
At December 31,
c.
'<
CUSTODY
INVESTMENTS
As
l
~
~
~
~
~
!
j
:f
Year 1940
Deoreases
Changes
Increases
Balance
1-1-40
Bond or
Certificate
Numbers
Balance
12-31-40
Issued By
Rate
Due
-
Dated
~
2,000.00
1,000.00
2,000.00
1,000.00
500.00
500 .00
500 .00
500.00
500 .00
500.00
500.00
500.00
500.00
500.00
$111000.00
$1,500.00
$
$12,500000
Re lie f Fund
s
Firemen
Total
$ -
1,000.00
1,000.00
1,000000
$1,000.00
-
$
$ 1,000.00
1,000.00
1,000.00
--!.z9oo.00
$ 4,000.00
36
43
49
62
4 1/4%
4 1/4%
4 1/4%
4 1/4%
1-1-40
1-1-41
1-1-42
1-1-44
1-1-34
1-1-34
1-1-34
1-1-34
Refunding Bond
Refunding Bond
Refunding Bond
Refunding Bond
Fund
Kansas
Kansas
Kansas
Kansas
Ce~ry Endowment
City
City
City
City
of Salina,
of Salina,
of Salina,
of Salina,
$
.00
500.00
-
-
$1.000
-
-
-
-
-
$
$ 1,000.00
2,000.00
1,000.00
2,000.00
1,000.00
500 .00
500.00
500.00
500 .00
500 .00
500.00
500.00
500.00
500.00
500.00
500 .00
35
41-42
50
55- 56
63
10
11
12
13
14
15
16
17
18
19
20
4 1/4%
4 1/4%
4 1/4%
4 1/4%
4 1/4%
4 1/4%
4 1/4%
4 1/4%
4 1/4%
4 1/4%
4 1/4%
4 1/4%
4 1/4%
4 1/4%
4 1/4%
4 1/4%
1-1-40
1..1-41
1-1-42
1-1-43
1-1-44
12-1~40
12-1-41
12-1-42
12-1-43
12-1-44
12-1-45
12-1-46
12-1-47
12-1-48
12-1-49
12-1-50
1-1-34
1-1-34
1-1-34
1-1-34
1-1-34
12-1-30
12-1-30
12-1-30
12-1-30
12-1-30
12-1-30
12-1-30
12-1-30
12-1-30
12-1-30
12-1-30
Refunding Bond
Refunding Bonds
Refunding Bond
Refunding Bonds
Refunding Bond
Internal 'Improvement Flood Control Bond
Internal Improvement Flood Control Bond
Internal Improvement Flood Control Bond
Internal Improvement Flood Control Bond
Internal Improvement Flood Control Bond
Internal Improvement Flood Control Bond
Internal Improvement Flood Control Bond
Internal Improvement Flood Control Bond
Internal Improvement Flood Control Bond
Internal Improvement Flood Control Bond
Internal Improvement Flood Control Bond
Firemen's Relief Fund
City of Salina, Kansas
City of Salina, Kansas
City of Salina, Kansas
City of Salina, Kansas
City of Salina, Kansas
City of Salina. Kansas
City of Salina, Kansas
City of Salina, Kansas
City of Salina, Kansas
City of Salina, Kansas
City of Salina, Kansas
City of Salina, Kansas
City of Salina, Kansas
City of Salina, Kansas
City of Salina, Kansas
City of Salina, Kansas
70
$ 3,000.00
t 1,000.00
500.00
$ 1,500.00
$ 587050
_$16,087.50
-
$1,000000
$
$
* 1,000.00
500.00
57
65
4 1/4%
4 1/4%
1-1-43
1-~-44
1-1-34
1-1-34
Endowment Fund
Bond
Bond
Memorial Endowment Fund
Kansas Refunding
Kansas Refunding
Cemeter
Hillcrest
of Sa.lina,
of Salina,
Total
City
City
-
..
$
-
-
$
$
500.00
$ I,
Memorial Endowment Fund
Loan
117050
~617 050
Hillcrest
&:
Cemet e Fund
- -
Homestead Building
Association
$
!
$
705000
$18,705.00
Tot a1
$
419
7-1-36/45
7-1-35
Certificate
Treasurer
Segregated Assets
in Custod
Total Investments
.--~.---------~-=-~..=..=~=~~==-~~
,
t,
\
\
\:
\
L
I.
1\
~
Ii,
'1':
~
I
\
\:
\
\
CITY OF SALINA, KANSAS
EXhibit ItF~
COMPARATIVE STATEMENT OF TAX LEVIES AND ASSESSED
!ALUATIONS SllOWING ~UN'l OF 1940 T.AXES DUE 1N 1941
Te.n~ib1e Taxe~
General Fund
Fire Department Fund
Park Department Fund
Memorial Hall Fund
Sewage Disposal Fund
General Improvement Fund
Water, Light, Heat and power Fund
General Bond and Interest Fund
Paving Intersection - Bond and
Interest Fund
Band Fund
Library Fund
Airport Fund
Biniliveed Control Fund
Firemen's Pension Fund
Cemetery Fund
Public Health Nursing Fund
Total Ta~Eib1e Taxes
~n~ible Taxes - General ~
Special Assessment~
Paving;
Sewer
Hig;hWay By-PasS
Weed Cutting
~ta1 Speci~!.ssessments
Grand Total
--
"I
\
~ ~
~
~
Ii
\
Tax Levies in Mills
Year Year Year
1938 1939 1940
- - -
1940 Taxes
Due in
1941
2.136 2.2164 2.2411 $ 52,373.27
1.417 1.2020 1.3375 31,256.64 \
.547 .5178 .6117 14,295.09
.122 .1100 .1161 2,713.19 \
.256 .2567 .2491 5,821.33
.500 .7115 .5046 11,792.23
1.538 1.4253 1.0363 24,217.76
6.130 5.7782 404830 104,765.25 f
i
"
.401 .1121
.209 .2207 .2119 4,951.99
.380 .4386 .4545 10,621.41
.0732 1,710.64
.031 .0283 .0345 806.25
.200 .0952 .1446 3,379.22
.1092 .0757 1,769.07
.0940 .1012 ~264.99
--'- ----.- --
13.867 13.316 11.6750 1272,838.33
---- --"--=.
L~,_3~E?~
.
$ 12,872.65 \
3,680.39
331086
820.5..Q
1 17 ,705.4..2.
~99L880.0~ I"
QOMl'ARATIVE STATEMENT OF ASSESSED VALUATIONS
Year 1940
-
Year 1939
Year 1938
-
$23,369,450.00
5,601,790.00
Tangible Property
Intangible Property
$23,282,454.00
5,555,421.00
$23,129,043.00
5,005,822.00
7]
~~___..~_-='_~~<"C-"~..--
___~o=-~~'-
~...-"""'. -
KANSAS
CITY OF SALINA,
"HI
Exhibit
SHOWING YEAR
ASSESSMENT
OF
STATEMENT OF TAXES RECEIVED FROM COUNTY TREASURER
OF ASSESSMENT AND DISTRIBUTION TQFUNDS ON B,ASIS
From January 1, to December 31, 1940
Levied
Year 1939
of Salina
Total
Delinquent
Tax
Remitted to City
Levied
Year 1938
Total
I 11,422.88
51,923.94
$ 8, 761. 73
~,011059
$ 2,661.15
~912.35
783.49
1,655.t'3
$
$1,241.39
713052
636.27
372.42
$'
$
$
$
$
I
Ad Valorem
General Fund
Intangible
Tangible
303.45
387.88
269.96
209.29
.82*
28, 652.42
1_,160.21
'1II!5z, 600.01
6,058.30
16,374.04
34,136.54
133,428.41**
780.35
172.77
280.79
'Z
v,
5,
10,
34
83
96
428
780'
500
2,
4,
9,
01
94
.83
.06
.88
210.09
352
391
779
5
30
1,
75
91
68
30'6
159
290
192.09
74.79
144.68
170'.53
45.90'
104.21
132.08
34.26
66.37
196.34
32.28
77.62
98
62
47
181
30
53
172.24
14.18
42.80
5.06
1.116.13
Pavinb Intersection
terest Fund
Band
YULd
Fund
Func
5.06
643089
272.28
365.50
036.21
313.60
$323,
$297,
-
Nursing Fund
\
22,457.23'
5,412.00
459.52
23.25
69.83
$
212.41
144020
41
75
6.95
230.88
885.67
230.88
8.16
877.51
84.79
69 . 73
82.19
93.82
147.34
199.60
200.04
Assessments
By Pass
Interest on Special
545.33
$352,858.93
:::::=:::c:--...:or-~
73
inclusive
page
1936,
on following
Years 1932 to
$1,116.13
;::;:;;z:=--~
* Distribution to Departments of General Fund is shovm
** Includes delinquent taxes levied for Sinking Fund
Levied
Year 1937
County and
Levied
Year 1936
346
$ 63,
773.32
0'37.68
216.58
382.85
560.62
412.46
874.74
167.12
2,
2,
2,
.
n3.01
062.19
365.50
0'36.21
.
527
348
$ 18,
3,
101.19
313.03
884.59
110.77
23.25
69.83
6.95
$ 29,
259.40'
$319,471.81
~
Grand Total
l~c~~~~~~:~
Distributed By
Levied Levied
Year 1934 Year 1935
Taxes
Levied Year
1931 and Levied Levied
Prior Years Year 1932 Year 1933
$ 56,
26,
11,
2,
5
,
15,
30',
125,
$ 6,573.50
614.74
943.63
217.16
497.68
961. 58
261. 80
261.29
2,
3,
8,
$ 2,439.32
083.85
418.43
93.33
195.84
382.44
176.43
689.00
1,
I,
4,
$1,954.91
443.26
182.67
51 . 65
95.33
122.99
537.15
764.01
008.69
269.44
91.94
13~67
53.91
88.36
386.94
551.65
$1
303.45
206.02
78 058
Hi.68
39.55
74.46
286.20
348.08
$
387.88
232.97
87.07
17.24
47.18
III .60'
326.72
350'.32
$
269.96
43.59
103.22
338.36
269.32
221.20
59 . 62
14.43
209.29 $
00
.32
.16
.28
.51
210.00
172 . 78
158
25
11
22
78
$
$
Total General Fund
Fire Department Fund
Park Department Fund
Memorial Hall Fund
Sewage Disposal Fund
General Improvement Fund
Water, Light, Heat and Power Fund
General Bond and Interest Fund
Bond end In-
,.,
1
2,
2,
2,
75
99
.
.
?'Z
....v
152
7.13
57.10
.
Control Fu..Yld
Pension. FUL.d
Library
AirDort
Bindweed
Firemen
Cemeter;}T Fund
Public Health
s
$26,
$ 4,
1,
412.72
1,159.31
333.60
16.38
69.83
$11,
$
627.76
350.26
193.21
32.91
$4,
$
$2,785.24
399.40
212.24
17.39
3023
6095
$
584.73
502.92
194.50
10.83
2.87
$1,
$
$1. 867.22
672.29
318.22
9.69
5.24
$
585.77
677.91
270.49
15068
9.80
$1.121. 62 $1,
550.94 $
362.33
7.89
2.11
$
$1.116.13
$
Valorem Taxes
s smen t.s
Sewer
Weed Cutting
street Lighting
Water Service Lines
Sidewalks
Ad
Totel
Special 1.sse
. - Paving
$ 22,
285.93
$33,387.12
$ 7,
663.91
076.63
1
~,
$13,
$
646.11
$5,27::..87
$
721.40
$2,389.67 $3,506.64
___z=:::a;::;;:::
$
804.94
$
$1.152.78
$3,020.00
$1,17.3.48
$2,244.93 $2,759.25
123.31
$1,
$
Assessments
Special
Total
"G"
Exhibit
x:3'
~ild~[
D
(DUE
KANSAS
COMPARISON AND RECONCILIATION OF 1939 TAXES
IN 1940) ASSESSED AND COLLECTED
As at December 31. 1940
Peroentage
of 1939
T axe s
Collected
1939 Taxes
Not Col-
lected
By City
Less
1939 Taxes
Remitted
To City
T,axe s
Refunded
By Count~
Adjusted
Tax Roll
Year 1939
Plus
Tax Roll
Adjust-
ments
Original
Tax Roll
Year 1939
Tax Leyy
Year 1939
(Mills)
t 3,188.29
1,729.08
744.85
158.21
369.27
1,023.52
2,050 .33
8,311.94
$ 48,011.59
26,037.68
11,216.58
2,382.85
5,560.62
15,412.46
30 , 874.74
125,167..12
$131.93
71.55
:30 .82
6.55
15.29
42.35
84.87
343.99
51,331.81
27,838.31
11,992.25
2,547.61
5,945.18
16,478.33
33,009.94
133,823.05
$
68060
37 . 20
16.03
3.41
7.95
22.02
44 .11
178.82
$
51,263021
27,801.11
11,976.22
2,544.20
5,937.23
16,456031
32,965.83
133,644.23
$
2.2164
102020
.5178
.1l00
.2567
.7115
1.4253
5.7782
161.23
317.46
630.90
40.71
136 .96
157.08
135.22
2,428.34
4,780.83
9, 500 .96
613.01
2,062.19
2,365.50
2,036.21
6.66
13.12
26 .11
1.70
5.69
6.49
5060
2, 596 0 23
5,111041
10,157.97
655.42
2,204084
2,529.07
2.177003
3~:47
6083
13,,57
.87
2.95
3.38
2.90
2,592076
5,104.58
10,144 .40
654.55
2,201.89
2,525.69
2,174.13
.1121
.2207
.4386
.0283
.0952
.1092
.0940
Ad Valorem Taxes
Tangible Taxes
General Fund
Fire Department Fund
Park Department Fund
Memorial Hall Fund
Sewage Disposal Fund
General Improvement Fund
Water and Light Fund
General Bond and Interest Fund
Paving Intersection Bond and
Inte re st Fund
Band Fund
Library Fund
Bindweed Control Fund
Firemen's Pension Fund
Cemetery Fund
Public Health Nursing Fund
93.532
98.082
93.660
$19,155.05
161.14
$19.316.19
.68
450
$288,
$792.72
$308,398.45
412.11
$
$307.986034
13.3160
ible Taxes
Total Tan
8.761.73
10.21
8.933.08
.04
590
8.343.04
$316.329.38
83.471
75.027
61.184
36.048
80 '.477
92.603
$ 3,593.05
1,174.13
216075
297060
$297.212.41
$ 18,144.20
3,527.41
348.75
230.88
$ 5,281.53
$24,597.72
$ 22,251.24
$319,463.65
#116.50
!~19.43
# 27.649.27
50
4.
t
$ 27.644.77
Assessments
Total Special
$344
$1,006.65
343.974.15
Tot al
Plus - Interest Collected on Special
----- Assessments
CITY OF SALINA,
SUMMARY
General Fund
Total Ad Valorem Taxes
$802.93
4.50
112.00
.$
ib1e Taxes
Intan
$317,_331.53
$ 21,737.25
4,701.54
570.00
640.48
$1,002.15
50
4.
$
$ 21,737.25
4,701.54
565.50
640.48
Assessments
Special
Paving
Sewer
Weed Cutting
By Pass
8.16
$319,471.81
Total 1939 Taxes Remitted to Cit
SUMMARY
80
$344,980
$343,974.15
1.006.65
919043
$
$319,471.81
8016
Ori~ina1 Tax Roll -
~ - Adjustments to
Adjusted Tax Roll - Year 1939
Less - Taxes Refunded by County
---- 1939 Taxes Remitted to City
Less Interest on Special Assessments
Year 1939
rigina1 Tax Roll
320 .383.08
319.463.65
Remitted
\:
I
72. I
"~~~~---~==~~o=~1
. 72
597
$24
S'i'
Not Colleoted b
1939 Taxes
~
CITY OF SALIKA. YMSAS
I..
Schedule 30
STATEMENT SHOWING ALLOCATION OF TAXES RECEIVED TO TEE
VARIOUS DEPARTMENTS OF THE GENERAL FUND
From Je.nu8.IJ' 1, to December 31, 1940
Intangible Taxes
Police Department
Street Department
Engineerin[ Dep~rtment
~\~i J~" =:lfpcctiorl D'?~,?~rtrT~ent
Leg&l Department
lki 1dinC Departwent
Total Inta~sitle ~~.x~c
~~~ ::-.:.c i ['le :axes
~
Tot&l Trolgible Taxes
Total Intangible and Tangible Taxes
Police Department
Street Department
Engineering Department
Milk Inspection Department
Legal Defurtment
Building Department
De Enquent
Tax
Received
Current
Tax
Received
Total
$1,273.75 $ 3,787.42 $ 5 , 061. 17
824.89 3,104.10 3,928.99
2 17 .45 934.52 1,151.97
82.03 288.1e 370.13
139.12 069.04 508.16
12 :3 . 91 278.55 402 .46
---.-.---
<!'>r: "6' 15 $ 8,761.73 $1l,422.88
;l;~~~ 'i,
-~ -.
~2J032.e9
1,191.27
221.77
72.14
176.;:,0
217.78
$'" olr, ""5
uJv G.'t...
$3,306.64
2,016.16
439.22
154. 17
315.62
341.69
Total Intangible and Tangible Taxes $6.573.50
$24,241.1'3
14,145.18
5,229.41
409.57
:: J 44 1. 3 C
1,544.52
$ 48.J..0 11.59
$28,028.95
17,249.28
6,163.93
697.67
2,810.42
1,823.07
$56.773.32
$26, ?7~ .42
IE, ;,36 .45
5,451. IB
481. 71
2,617 . 88
1,76'2,30
$51,923.94
$31,335.59
19 , 265 . 44
6,603. 15
851. 84
3, 126 . 04
2,164.76
$63,346.82
74.
'--~-<--
CITY OF SALINA, KANSAS
CITY CLERK'S REVOLVING FUND
~'~---"~C~"-~~l
SUMMARY OF DEPOSITS AND CHECKS ISSUED
From January 1, to Deoember 31, 1940
~~ Jan~ary 1, 1940
~posits
Reimbursements for Expenditures
Total
Checks Issued
Expendi ture s
Freight
Steaming Asphalt
Postage and Box Rent
Traveling Expense of City Officials and
Employees
Misoel1aneous
Total Checks Issued
Balance - December 31, 1940
\;-....~........_--'~...
$2,585.41
15.00
285.89
50.76
139.54
Exhibit "I"
$ 500.00
~076.6~
$3,576.60
3,076.60
J 500.00
75.
CITY OF SALINA, KANSAS
CLERK OF CITY COURT
Exhibit"!'
STATEMENT OF RECEIPTS, DISmJRSEI.1ENTS AIm BALANCES OF CASH
From January 1, to December 31, 1940
Balance - January 1, 1940
Farmers National Bank
Receipts
Cash Collected on Co~rt CeseE
Total
Dist'ursements
To Ci~y ~re~t~rer
To COlZlty Sheriff
To Count:.l J.l-ttorne~:~ #- =~eG~iJ.8r Fe€~
Tc Count:, Attor11e:..~ _. ~;='ccic.l ?ees
To CotL..'1.ty l?reE:.f.urer
To Clerk of District Court
To Others
Available Bnlance - December 31, 1940
Farmers National B~~k
Fees on Hand and Case Balances
Fees on Hand (Court Costs Accumulated
on Pending Cases Covered by Cost
Deposits)
Case Balances Due To
Witnesses a~c Jurors
PIs btiffs and Comp1aine.nts
Miscellaneous
L_______
$1,987.70
451.5Q
297.50
137.55
237.05
,::: I;Q "Z c::
,-vV.'-'V
~,_2 96 ~9.
$2,247.85
42.00
907.77
16 .35
$ 2,443.06
9,836.85
$12,279.91
9,06f:.24.
~ 3,213.97
--,r'::::I~--~
$ 3,213.97
-.,.-~
~.. r
CITY OF SALInA, KANSAS
<-'-~-'~~~'~--~l
I
CLERK OF CITY COURT
CASH IN CUSTODY OF CLERK OF CITY COURT
As at December 31, 1940
Farmers National Bank, Salina, Kansas
Balance Per Bank Statement ~ember 31, 1940
Deduct - Outstandin~ Checks
Date Check No. AmoWlt
August 24, 1940 909 * 1.32
September 4, 1940 931 .10
September 23, 1940 971 3.50
December 4, 1940 1072 .75
December 17, 1940 1097 .20
December 24. 1940 1103 45.00
December 28, 1940 1104 1.55
December 28, 1940 1105 5.77
December 31, 1940 1106 215.55
December 31, 1940 1107 110.45
December 31, 1940 n08 60.00
--
Total $444.19
Less - Deposit August 29, 1940 in excess of a.."llount
shown on books - Re mitted to City Clerk
in February 1941
.62
Balance per Books - Farmers National Bank Account
Planters State Bank, Salina, Kansas
I
'I
t
I'
,
\ Ii
Ba1anoe Per Bank Statement - December 3~, 1940
Deduct - Outstanding Checks
Amount
Check No.
5665
6088
6238
6461
$ .10
4.00
.10
.75
Balance Per Books - Planters State Bank Account
Total Cash in Custody of Clerk of City Court
l-.-_~__
Schedule 31
$3,658.78
~J:4. 81
$3~213097
$
4.95
4.95
$
~213.97
77.
1940
Ba~ Januar !,
Unoo1leoted Fines
:~
i:
"
I
~
Plus - Fines Imposed Year 1940
Over Parking
Speeding
Reckless Driving
All Other Traffio Offenses
Intoxicating Liquor Offenses
Violation of City License Ordinanoes
Disorderly and Immoral Offenses
All Other Misdemeanors
Paroles Revoked on Fines
Previously Assessed
osed
Im
Fines
Total
Court and Dis-
Total to Account For
District
Balances
Total Credit
Less
-
Cas,h Collected
Fines Worked Out
Fines Paroled
Fines in cases appealed to
missed by City Attorney
Correction of January 1, 1940,
1940
Ba1anoe December 31
Due from Defendants
Note - The above balances inolude uncollected fines
in cases appealed to and still pending in the
District Court as at Deoember 31, 1940, in
the following amounts
,
l_~=~~~ ~,
'-
~_...._~-~.".~,,~.~....-.=-----,~~-""'"
CITY OF SALINA, KANSAS
S~;1lf.A.RY OF P.ECORDS OF CITY BUILDHm INSPECTOR
FroIT January 1, to December Z:l, 1940
Due To BuildinE; Inspector - January 1, 1940
CollectionE for Year 1940
Bui IcinG Perni ts
G&:3 IT.i..Sp0Ctioll::
Plu:;~birlg Ir:.s pectior1S
Electrical 1I1spectiol~C
Sign Permits
Taxicab InspectionG
CeE8.00
:::-(';:- r"7~.
"_ '.- V . I l..
646.5;::
341.90
::9.50
30.50
Total Collections
Net Amount Due City Clerk
Remitted to City Clerk
~-
Exhibit tlL""
i',
,;;
E.30
2.297.20
$2.. 238 .'le
~...'=-=='
$2 .2~.40
79.
CITY OF SALINA, KANSAS
COMPARISON OF DEPOSITORY BONDS l.lIJD BALA.~JCES OF DEPOSIT
As at December 31, 1940
!~a.."ne of Account
-T u- 31.erl:.arct, ~::. ty ':'re~r:urer
ChQ:les E. BCLker, City Clerk - Revo:~-
in.g FUX1C.
"7:. E. Dilli.......gl'..o.1;~, C:er1' of Cit~~ C>)'~trt
C. E. ~~'::,~c::''''?J C:crt of Cit;;" 0cJ.rt
>:~llc ~,~;f.2 Barld F-U:lc..
?~b Tic Lib:-e.r~; Eoarc.
S~~lir18 Put,lic :~(:altrl lI~r~irlg l~c:.oci[;~tion.
':'otal~
I.c.ss - Portion of above h~la"lcrt sscurec.
by reoen.l Depo::it Insurar...ce
Corporation
Balances to be Secured by Collateral
Collateral Required by Statute
(70% of above balances)
Bonds Depositeel b~- 38,nks as Collateral
I
~.......=-~-=-=-~_.-~-----
The
Farmers
National
rank
The
Planters
State 3c.nlc
$129,001.38 ~l20,617.J6 ~l2P,13l.25
r::,.,,- ".....,(',
J\,.I\...' .'vv
Z,6f,E.78
(~. S f
hrn Q'
y '-"~ ........l
~1Z.Z,~2.9.87 ~l21,::E2.Cl $12.S,S;,;.l.7':\
t: n(',(" 0{1
.......,......""'v...........
f, , 000.00
Exhibit wM"
The
National
Bank of
.America.
7'20.::~
:: J ~ .11.19
5,OOO.OC
$128,329.97 $116,152.01 $12 3,9B1. 70
t 89,8:30.98 $ 81,306.41 $ 86,787.19
-.... =--
$ 99,000.00 ~ 88,400.00 d'. 32 ,eClc.oo
<it 0/.
.... = -.....v---
()Q.
" Ntt
Exhibit
;:Udldx3
"uti
-_.
r
,
CITY OF SALINA, KANSAS
IN FORCE
1940
Date
Expires
31,
FIDELITY BONDS
As at Deoember
Date
Effective
Amount
Bond Issued B
(Maryland Casualty Company,
-( Baltimore, Maryland.
* 5,000.00
(The Employers
-( Ltd., Boston,
4-14-41
4-14-39
Mayor
Ed Morgenstern
5,000.00
Corp. ,
Liability Assurance
Massachusetts
(The Continental Casualty Company p
-( Chicago, Illinois
5,000.00
(The Fidelity and Casualty Company of New
-( York, New York, New York
4-12-41
4-12-37
City Commissioner
Branson
Earl C
.00
5,000
Guaranty Company,
(United States Fidelity and
( Baltimore, Maryland
4-10-41
4-12-39
City Connnissioner
Breon
A.
B
5,000.00
Employers Insurance Company,
.Massachusetts
(American
- ( Boston,
4- 6-43
9-19-39
City Commissioner
Price
Lloyd W.
5,000.00
(The Aetna Casualty and Surety Company,
-( Hartford, Connecticut
10- 6-41
10- 6-38
Manager
(Superintendent, City )
- ( Waterworks Department)-
5,000.00
(National Surety Corporation,
-(New York, New York
2-41
1-
1- 2-26
and)
)-
(Director of Finanoe
- ( City Clerk
Brown
L.
Herbert
.00
5,000
Meroury Inderrmity Corporation,
Minnesota
(Saint Paul -
-( Saint Paul,
7-16-41
1- 2-41
5,000.00
New York,
(American Surety Company of
-( New York, New York
5O,0?OoOO
5,000.00
1,000.00 ~
Ii
5,000.00 Ii
,I
II
2,000.00 II
II
2,000.00 Ii
~
"
i'
~J
Guaranty Company,
(United States Fidelity and
- ( Baltimore, }/18.ry1and
(W~ry1and Casualty Company,
( Baltimore, Maryland
3- 8-41
3- 9-31
Police Judge
Eller
N.
H.
(American Surety Company of New York,
- ( New York, New York
ll- 4-41
ll- 4-36
City Engineer
Elmer Woodson Hopkins
Company,
and Indemnity
Connecticut
(Hartford Accident
-( Hartford,
4-11-41
4-11-39
Clerk of City Court
Roy Dillingham
1939
R.O.
4-11-41
Bond of $1,000.00 required under provisions of 5-301
No Bond Furnished.
8
c
* In favor of State of Kansas and/or Saline County
Ti t 1e
Name
4-12-43
4-12-37
City Commissioner
Ferm
William H.
City
Brown
Herbert L.
1-16-21
1- 2-40
)
)-
)
(Deputy City Clerk and
-( Deputy Finance Di-
( rector
E1da Banker
Peterson
Harold E.
Charles
(The AetnaCasualty and Surety Company,
- ( Hartford, Connecticut
4-24-41
1- 2-41
6-22-33
1- 2- 26
)
)-
)
City Treasurer
(Secretary and Cashier,
-( City Waterworks De-
( partment
Ebe rhardt
Todd
Henry H.
M.
Lois
4-11-39
of City Court
Building Inspector
Marshall
Brownell
Bayne
L.
C
Thomas
*M.
0'
.Annual
Premium
City Building and Contents
City Hall Building
City Hall Contents
Fire Station No 1
Fire Station No 1
Apparatus)
Election Booth,
Election Booth,
Election Booth,
Band Shell
Amount of Coverage
66,000.00
2,500.00
25,000.00
$
500 000~,
500000'
500.00,
900.00
2,500.00'
800.0.0
4,500.00
500.00
9,000.00
500000
and Supplemental
and Supplemental
and Supplemental
and Supplemental
and Supplemental
and Supplemental
and Supplemental
and Supplemental
and Supplemental
and Supplemental
Fire
Fire
Fire
Fire
Fire
Fire
Fire
Fire
Fire
Fire
(Except Fire Fighting
North Seventh
West Crawford
Putna..'1l
City Rest Room
Bath Pavilion
Bath Pavilion Contents and'Pool Equipment
Street Department Building
Street Department Building Contents
311.23
$
113,700.00
151,000.00
2,000.00
If;iscellaneous
Dwelling and Garage (Dump Grounds)
Sewage Disposal Plant Buildings and
Sewage :Cisposal Plant Euildings
Ash Street Building ~ld Conter.ts
'J'11 p' )
.11._ .,lver
/,Al~ens-Fox Fire Truck
,./La France Pumper
,.. 1925 Seagrove Ladder Truck
r 1930 Dodge Hose Truck
v G. Mo C. Chemical Truck
0"1936 Hudson 8 DeLuxe Coupe
vFire Department Equipment
v 1939 G. M. C. Pumper Truck
/ Horse Barn (Gypsum Avenue)
v'Shop and Contents (Oakdale Park)
~irport Depot and Hangar
,..;One Boiler at Memorial Hall,
,Memorial Hall
",City of
Claflin
198.84
3.92
19073
9.70
82
3.32
27.00
6.00
9.00
4.05
1.65
3.25
26.80
25.50
79.20
8.78
34.67
25.81
49.08
1l.05
30000
9096
693093
310.00
666.30
$2.1.568.77
Exhibit
jldirlx3
0'
Kft.NSAS
INSURANCE IN FORCE
EXCLUSIVE OF WATERWORKS DEPARTMENT)
As at December 31, 1940
Type of Coverage
and Supplemental
and Supplemental
and Supplemental
Building
Contents
624
216
412
o!j,
y
I'
'Ii
153,000000
850,,00
3,000.00
15,400.00
1,000.00
4,500.00
1,000.00
1,500.00
675.00
275.00
500.00
4,000.00
4,250.00
2,000.00
3,000.00
1,000.00
5,000.00
25/300,000.00
5,000.00
4,000.00
2,500.00
S8
Fire e,nd Supplemental
Fire and Windstorm
Fire and Windstorm
Fire and Windstorm
Fire and Windstorm
Fire and Windstorm
Fire and Windstorm
Fire and Lightning
Fire and Windstorm
Fire and Windstorm i
Fire ffild Supplemental
Fire and Supplemental
Boiler Explosion
General Public Liability
Depositors Forgery Bond
Fire and Supplemental
Fire and Supplemental
Life Insurance
Health Insurance
Accident Insurance
at Smoky)
Hall
City
CITY OF SAtINA,
(
Fire
Fire
Fire
Property
/
wld Supplemental
llild Supplemental
Fire
Fire
Sub-Total
);:eLlor 1:::.1 E.dl
Buildin~
Conter..ts
~
t
Boiler at
Cemeter;y)
1i'iindstorm
Li ghtnin g
Windstorm & Hail
and
and
Fire
Fire
Contents
and Contents
(;~sh Street
Sub-Total
One
House
Eill
Shelter
(Gypsum
Sa.lina
Hall a.nd
arJ.d Earn
,/ Dwelling
City Firemen
City Firemen
Ci ty Fir emen
Total
CITY OF SALINA, KANSAS
ACCOUNTS RECEIVABLE
As atD~ce..ml>er31, ~~40
, .-,' ,'" ":-:"'~~'-<\'<.::' ,:",.-.:'}:.,.,>':~;,1,:,,:>,.j~....
General Fund
Administrative and Finance Department
Polioe Court Fines and Forfeitures
Gas Franchise Fee
Sign Permit
:' "';''':'~-.~;
Street Department
Repairing Streets and Alleys
Sales of Oil and Gasoline to other
City Funds and Departments
Fire Department Fillld
8&le5 of Gasoline to Police Department
Memorial Hall Fillld
Irall Rental
Ticlccts
0cort.keepcr
~\lb1ic Addresf Opcr;:;.tor
iiater, Light, Heat and ~ower Fun~
Salina Basebcll Association
Airport Fund
Airport Rental
Firemen's Relief Fund
Dues- Firemen's Relief Associa-tion
Exhibit.pI'
, .
$6,380.50
1,318.62
.50 $7,699.62
$ 69.50
108. 11 177.61
8.54
$ 95.00
5.50
'Loe
25.00 129.50
250.00
20.00 --
10.DO :---.
$ 473.00
400.50'
38.00
7.50 919.00
6 L26,
$9,275.53
..
Cemetery Fund
Burial Fees
Balances Due from Sales of Lots
Balances Due from Sales of Graves
Balance - Selling Price of Buildings
Construction Fund
Sidewalk Agreements
Total
83.
ill'
~
^"-,
"QIt
Exhibit
i!\"r'
CITY OF SALINA, KANSAS
STATEMENT OF BONDED INDEBTEDNESS
As at December 31, 1940
Bonds
Outstanding
12-31-40
Bonds
Retired
Year 1940
Bonds
Issued
rear 1940
Bonds
Outstanding
12-31-39
Amount
of Original
Issue
Dates of
Maturity
Date of
Issue
Se rie s
Number
Memorial Hall
Waterworks
General Improvement - Sewage Disposal
Internal Improvement - storm Sewer
Internal Improvement - Sewer Repair
Internal Improvement - Paving
Internal Improvement - Storm Sewer
Internal Improvement - Lateral Sewer
Internal Improvement - Flood Control
Refunding - Railroad Aid
*Interna1 Improvement - Paving
Internal Improvement - storm Sewers
Internal Improvement - Paving
Refunding
Funding
Internal Improvement - Paving
Internal Improvement - Storm Sewer
Refunding
Relief Highway
Internal Improvement - Storm Sewer
Internal Improvement - Paving
Refunding
Internal Improvement - Paving
Internal Improvement - Condemnation
Refunding
Refunding
Judgment
Internal Improvement - Olive Street Viaduot
Internal Improvement - Curb, Gutter, and Paving
In'ternal Improvement - Lateral Sewers
Refunding
Internal Improvement -
Internal Improvement -
Internal Improvement -
posa1 Plant Repairs
Internal Improvement -
Internal Improvement -
Ii
I
,I
!
~
!,
r
,
r
~
Ii
!i
!'
I
/;
~
~
"
"
"
i
!
"
$
155,000000
49,000.00
64,000.00
17,500.00
50,000.00
5,000.00
2,000.00
4,000.00
20 ,000.00
4,600.00
18,000.00
30,000000
9,000.00
900 .00
28,000.00
20,000.00
8,000.00
44,000.00
9,000.00
7,000.00
49..000000
56,000000
13,000.00
35,000.00
36,000.00
6,000.00
39,000.00
13,500.00
3,600.00
$ 20,000.00
31,000.00
7,000.00
7,000.00
1,500.00
10,000.00
4,000000
2,500.00
500 000
2,000.00
3,000.00
10,000.00
2,300.00
6,000.00
7,000000
3,000.00
300.00
6,000.00
5,000.00
5,000000
2,000.00
7,000.00
1..000.00
1,000.00
7,000.00
7,000.00
2,000.00
4,000.00
4,000.00
500.00
9,000.00
1,128.85
315.44
$
20,000.00
186,000.00
56,000.00
71,000.00
19,000.00
~10,000.00
54,000.00
2,500.00
5..500.00
4,000000
7,000.00
30 ,000 .00
6,900.00
24,000000
37 ,000 000
12,000000
1,200.00
34,000 000
5,000.00
25,000.00
10,000.00
51,000.00
10,000000
8,000.00
56,000000
63,000.00
15,000.00
39,000.00
40,000.00
6,600.00
48,000.00
14,628.85
3,915.44
$
300,000.00
605,082.00
139,662.55
141,671.07
34,287.75
94,331063
88,392.58
22..995.80
9,873.19
20,000000
31,444.94
101.. 590 .57
23..377047
60,090.57
71,966.73
28,050 .35
3,292.01
64,000.00
25,000.00
47,102.18
18,340.53
72,000 .00
13..682.36
11,305.50
70,000.00
70,000.00
16,760.97
42..935.80
44,373.31
7,310.04
48,000.00
14,628.85
3,915.44
*
Rate
5 1/2%
4 1/2%
4 1/4%
4 3/4%
4 1/2%
4 1/4%
4 1/4%
4 1/4%
4 1/4%
4 %
4 %
4 1/4%
4 1/4%
4 %
4 1/2%
4 %
4 %
4 1/4%
4 1/4%
3 1/2%
2 1/2%
2 1/4%
2 %
2 %
2 %
2 %
2 %
2 ~
2 %
2 %
1 1/2"/0
1 1/2%
1 1/2%
10- 1-41/45
1-10-41/47
10- 1-41/49
2- 1-41/50
'~.
,
11- 1-41/50
12- 1-41/50
6- 1-41
5- 1-41
3- 1-41/42
5- 1-41/42
1- 1-41/43
10- 1-41/44
9- 1-41/43
9- 1-41/43
1- 1-41/44
-
8- 1-41/44
12- 1-41/44
7- 1-41/46
7- 1-41/46
10-20-41/46
7- 1-41/47
7- 1-41/48
7- 1-41/48
2-15-41/48
6- 1-41/48
5- 1-41/48
7- 1-41/44
3- 1-41/49
3- 1-41/49
1- 1-21
10- 1-25
1-10-27
10- 1-29
2- 1-30
5- 1- 30
11- 1-30
12- 1-30
12- 1-30
6- 1-31
1-31
5-
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
12- 1-34
1- 1-36
7- 1-36
10-20-36
1-1-37
1- 1-38
1- 1-38
2-15-38
5- 1-38
5- 1-38
3- 1-39
3- 1-39
3- 1-39
Purpose of Issue
Curb, Gutter, and Paving
Late ral Sewer
Sewer and Sewage Dis-
P-110
R-ll1
P-1l2
C-1l3
R-1l4
R-1l5
J-1l6
C-111
P-1l8
S-1l9
R-120
P-121
S-122
8-123
-. . - - - >
'~. " ::-::'."'--.....-.-...:1..
_..... -'~ - .- -. - -- - -
--_._------~
--,-- -_.~ ----- ---
-----.-.,-..". -'.. -----
=': i":': :::::::: :'.:.'::-~' _'.
.::-=.;.::.::___:.:':_~ :'_:-::: __:'. ,_," .c
- .. --- .... - - -.--. .
---w~"'-'_"J
iii~~~;CY'~~~~l
.',
;:
25,000.00
2,700.00
6.932.49
732.49
$830
I
84
,
"
"'';''-4...'
~-"~'c' _ . h _
'Y'~ .~"'~"_'.<__.~~~
---..,.._~ ~....~. - .'~
=-....__u~~:.:-~
~...~
Ei
i
f
'. '1"
~ .. - -. . .. '-.'. -
-~_.__...._---~- - '-.
----............~--~-----
...-..-.._---......~..,.
-----.......-,..
----..:..-_- -..,.- ~..-
....--._._~._-,.--'-"--......
------_._~--~
----.--- .~--. - ---
.---------.....-........
----- -- ---- -- ~- ~. -
.-.. .
1
f
..
!
t~iN!A~.;y;.;;.,: '1~
.. ~--'..-. ._._~~"
;::~- =.::..:. :..::.:?~~: :. ~:':::~'. ~,
3- 1-39 3- 1-41/49 1 1/2% 27,172.75 27,172.75 2,172.75
7- 1-39 1- 1-41/49 1 1/2% 2,971.36 2,971.56 271.36
3- 1-40 3- 1-41/50 1 3/4% 6,932.49 - 6,932.49 -
#2,382,540.79 $1.005,288.40 16,932.49 $181.488.40
* Owned by State Permanent School Fund
Main and Lateral Sewers
Curb, Gutter. and Paving
Total
S-l24
P-125
CITY OF SALINA, KANSAS
sc; eIlJberlo8
;-
RECONCILIATION OF CITY OF SALINA, FISCAL AGE1~CY ACCOUNT
OUTSTA1{DING MATURED BONDS AND COUPONS
As at Deoember 21, 1940
Itemsoutstandihg
Date of Date Items Coupon
Purpose of Issue Issue Due 1\0. Bond Number
Waterworks 10-1-25 10-1-36 22 579
Yiaterworks 10-1-25 4-1- 40 29 481
Waterworks 10-1-25 10-1-<10 30 481
General Improvements - Sew8,;e Disposal 1-10-27 7-1-40 27 133
Internal Improvements - Storm SeNer 10-1-29 4-1-40 21 88, 89
( 86, 87, 88, 89, 128,
Internal Improvements - Storm Sewer 10-1-29 10-1-40 22 (129, 130, 131, 132, 133,
(134, 141, 142
Internal Improvements - Sewer Repair 2-1-30 8-1-40 21 26, 36
Internal Improvements - Storm Sewer 11-1-30 11-1-40 20 60
Internal Improvements - Storm Sewer 3-1-32 9-1-40 17' 99
Internal Improvements - Paving 12-1-34 12-1-40 12 14
Internal Improvements - Paving 3-1-39 9-1-40 3 8, 9
Internal Improvements - Sewage Disposal 3~1-39 9-1-40 3 6, 7
Balance Per Fiscal Agency State~ent, Deoember 22, 1940
~
a8
"
,I
,>;,
1
knount
$ 22..50
22050
22050
21.25
47050
308075
45.00
21.25
21025
12050
7050
15.00
$$61'.50
!' -.
'~~""4:-'"
Schedule 32
Details
@ $22.50
@ 22050
@ 22..50
@ 21.25
@ 23.75
23.75
22.50
21025
21025
12.50
3.75
7.50
13 @
2 @.
1 @
1 @
1 @
2 @
2@.
1
1
1
1
2
-
"
- -'.- - . . - - '--, , ~
.~--~.-"... _.,~.. -. - . ~--_...:-
:.....!.~-:.-~'.: ~'.-1.-;:~~_~<"";:.::: :':<(~ :;~_:- :,'';'' ~""____+.:' .<:.~_.
~-:g~2..~g~~~'{;~~[~
-~~~~~fg~~~;~~ii:;~,:;::~
=-'::~:':::':':'=':";':::::::::'.:-_":.:.....":,. -:--~-:.;;-..:.; -:.; ::-.:.:....>:. - -;..- '.~ ~:_' - "~ ~
_._.----..._-.----........,~. '.' " ,'-" .-.. '-'-'
----,--._---~. ..... ..._.,.~- ".
--_._._._-~-,_.-.. . .
. ..-- . -- - -~.. ~
~!i~1tlftffft~~~~1t.~.~~}~:f}~~t~~~~~~t}~?:{~~?:;/;.;;,~-:::'
85.
" ~
- {
.
~
t" )~
CITY OF SALI$, KANSAS
!
. Exhibit "Rt'
J - -
t!'
STATEMENT OF TE.MPORARt NOTE INDEBTEDNESS
As at December 31, 1940
.
Construction Fund Da.te Outstanding Issued Paid Outstanding
Project Issued Date Due Rate 1-1- 40 Year 194.0 Year 1940 12-31-40
-- -
W.F.A. Project #7787-1 10-17-39 Upon Sale of Bonds 2'"l $7,500.00 $ - $7,500.00 $ -
/"
W.?A. Project #7787-4 5-21-40 Upon Sale of Bonds 2% - 4,250.00 - 4,250.00
W.?A. Project #8010-23 6-18-40 Upon Sale of Bonds 2c1 - 2,000.00 - 2,000.00
;0
W.P.A. Project #7787-5 8-13-40 Upon Sale of Bonds 2% - 15,000.00 - 15,000.00
,. 12-31-40 Upon Sale of Eonds 2% 1,500.00 1,500.00
W .P oA Project ~8010-3S - -
$7,500.00 $22,750.00 $7,500.00 $22,750.00
~'------ : =-:=:'=::~,-=::;;.==:
- .._.. --
86.
a
Ordinance #4937)
(Per Ordinance
and
188
185
and
Curb and Gutter
Curb, Gutter and
#4970 )
Lateral Sanitar;)' Sewers #184,
186 (Per Ordinance 4/=4968)
Paving (Per Ordinance #4967)
Lateral Sanitary Sewers ff187
(Per Ordina.."1ce #4969)
Purpose of Issue
(Per
PavinG
Totals
ii
II
I,
il
Ii
ii
Ii
Ii
Ii
/:
I'
I'
Ii
Ii'
J
"-. "'___ .__ u . ~ ,_.,.. ," __,
...!2.":7":'-:-;".<~;:':-.-:,,;:,,::: !.:"'~; :.....
-.....-.-...--....-....-.-..-. ...._'....
-~----.....-~---...--~
~~~':;-=-G~~;::'"
IIIll
f
f
.
r~~~~1~1
;%
t
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1-
H.;~~~:~ii{~\-:
Ii
~ Memorial Hall Fund - Furniture and Equipment 65
! Memorial Hall Fund - Materials and Supplies 40
l~.. ~~:~~~:~:~o e~;~~~~O~~i~~~~~:: ~::~~:~_____...__.__.. ...............
CITY OF SALINA, KANSAS
AUDIT ADJUSTMENT ENTRIES
As at December 31, 1940
(1)
Construction Fund - Refunds and Recoveries
ConstructionFun~ -Servioes and Sales
To transfer reoeipts from sales of asphalt
(per receipts ,., 542 and #'f 543) to Services and
Sales account.
(2)
Cemetery Fund - Burial and Removal Fees
Cemetery ~d - Sales - Grave Spaoe
To transfer 110.00 of collection from L. B.
Smith (per receipt ~l42) from Burial and Re-
moval Fees to Sale of Graves. (Stinnett Grave
space)
(3)
Construction Fund - Equipment Rental
Construction Fund - Tools and Equipment
To transfer grader rental paid to Salina
Street Department $163.84 (per voucher #71106)
and mixer rental paid to General Improvement Fund
$300.00 (per voucher #71105) from Tools and
Equipment to Equipment Rental
(4)
Construction Fund - Miscellaneous Disbursements
General Fund - Administrative & Finance Depart-
ment
To transfer cost of recording deed to sewer
right of way (per voucher "1487) from Adminis-
trative and Finance Department to Construction
Fund Project #12.
(5)
Construotion Fund - Miscellaneous Disbursements
Bond and Interest Fund - Miscellaneous Receipts
To transfer unexpended balance of Constr~ction
Fund Project #10 to Bond and Interest Fund.
( 6)
'---~--~'~~~-~l
Exhibit "S" I
Account
No. Debit
Credit
9-45 . 124.82
9-85 1 124.82
10-1
35-2
10.00
10.00
10-5
10-65
463 .84
463.84
12-90
1055
90
1.55
10-90
90
81.60
81.60
91.93
91.93
87.
~---,._.~--_.._'~~'~"'..".~~~'e.~t'~~~~l
CITY OF SALINA, KANSAS I,
Exhibit ftSft (Conttd.)
AUDIT ADJUSTMENT ENTRIES
As at Deoember 31, 1940
Aooount
No. Debit
Credit
(1)
lIIemorialHall Fund - Furniture and Equipment 65 t 62.26
Memorial Hall Fund - llater1als and Supplies 40 . 62.26
To transfer cost of electrio motor and installa-
tion trom lIIaterials and Supplies to Furniture and
Equipment (Voucher f70434)
(a)
street Fund - Maintenanoe of Buildings and other
Equipment 35-2 25.15
Street Fund - Tools and Equipment 65 25.15
To transfer cost of maintainer blades from
Tools and Equipment to Maintenance of Buildings
and other Equipment (Voucher #74893)
(9)
Park Fund - Tools and Equipment 65 19.55
Park Fund - Materials and Supplies 40 19.55
To transfer cost of wet concrete marker from
Materials and Supplies to Tools and Equipment
(Voucher #14966)
(10)
street Department Fund Reoeipts - Equipment Rental 20
Street Department Fund - Disbursements - Tools
and Equipment 65
To record acquisition of Street Sprinkler Chassis
from International Harvester Company by application
of rentals on Street Department Trucks to other city
funds toward the purchase price.
200.00
200.00
(11)
Construction Fund - Tools and Equipment
Construction Fund - Equipment Rental
To transfer truck rental payments applied to-
ward purchase of l-D30 1 1/2 Ton International
Truck #=74418 from Equipment Rental to Tools and
Equipment account (VOUChers #73493 - $264.90 and
#74044 - $394.90)
13-65
13-5
659.80
659.80
I
!
F
I'
L~.. ._____.._._...._.._
Q3. 1
-----,):
CITY OF SALINA, KANSAS
AUDIT ADJUSTMENT ENTRIES
As at December 31, 1940
(12)
General Fund - Administrative and Finance DeP.,r.t-
ment-Misce11aneousDisbursements
General Fund - City Court Department - Miscel-
laneous Receipts
To transfer funds. to City Court Department to
oover operating defioit as anticipated in budget
for year 1940.
(13)
General Improvement Fund - Disbursements - Profes-
sional Services
General Fund - Administrative and Finance Depart-
ment - Disbursements - Professional Services
To transfer amount of payment per Voucher
#B9350 for plans and specifications on precinct
building on Crawford street from General Fund -
Administrative and Finance Department to General
Improvement Fund (Costs of construction borne by
General Improvement Fund)
( 14)
General Fund - Police Department - Patrolmen and
Special Police
General Fund - Police Department - Materials and
Supplies
General Fund - Street Department - other Labor
Park Department Fund - other Salaries and Wages
Park Department Fund - Gasoline and Oil
Park Department Fund - Materials and Supplies
General Improvement Fund - Salaries and Wages
Gene~al Improvement Fund - Materials and Supplies
General Improvement Fund - Gas and Oil
To transfer dis~ursements for the fol1o\ving to
the funds indioated above:
Supervision of ice skating on river
Salaries and Wages $84.40
Materials and Supplies 14.01 $ 98.41
Hauling Trash - Clean Up Week 241.73
Tree Trimming and Wa~ering
Salaries and Wages
Gasoline and Oil
Repairing Tables and Benohes
Thomas Park
$49.20
8.59
57.79
8.47
$406.45
f.~",~~~ _ .......~...~~~..~,,_.__~~....~.~~~_~......~.~_~_
"'hibtt. "Sit (Conttd.)
Account
No. Debit
Credit
90 t3,500.82
90 $3,500.82
10
75.00
10
75.00
1-4 84.40
40 14.01
1-7 241.78
1-2 49..20
55 8.59
40 8.47
1 375.38
40 22.48
55 8.59
:? ~) ~ S
r
..\
CITY OF SALINA, KANSAS
~~'~~l
EXhibi::h, "S" (Conttd.)
AUDIT ADJUSTMENT ENTRIES
As at December 31, 1940
Aocount
No. Debit
(15)
General Fund - Building Department - Maintenanoe
of Building and Equipment
General Fund - Building Department - Profes-
Ii' siona1 and Contracted Service
To transfer costs of repairing and welding
to Building maintenance account.
35 .
17.30
10
(16)
Waterworks Department Fund - Operating Receipts
Waterworks Department Fund - Misc. Receipts
To transfer proceeds sale of junk in July,
1940, from operating to miscellaneous receipts.
35-1
90
11 0.02
Credit
.
17 .:50
1l0.02
c'J.
CITY OF SALINA, KANSAS
WATERWORKS DEPARTMENT FUND
FINANCIAL REPORT
Covering the Period from
January 1, to December 31,1940
M. J. KENNEDY
Certified Publio Aooountant
Salina, Kansas
__--1
L~__
Earl C. Branson
B. A. Breon
Charles W. Shaver
L. B. Stevenson
CITY OF SALINA, KANSAS
WATERWORKS DEPARTMENT FUND
BOARD OF CITY COMMISSIONERS
Ed Morgenstern
Mayor
WATERWORKS ADVISORY CO~lISSION
Roy F. Bailey
Chairman
WATERWORKS DEPARTMENT
Herbert L. Bro\Yn - Superintendent
Lois M. Todd - Cashier
Lloyd W. Prioe
Wm. H. Ferm
Fred D. Kastner
R. C. Gebhardt
i
- -- ". ,~-----j
WATERWORKS DEPARTMENT FUND
COMMENTS
The books and records of the Waterworks Department Fund of the City of Salina,
Kansas, have been audited for the period beginning January 1, 1940, and ending
Deoember 31, 1940, inclusive. A report of suoh audit is herewith submitted.
SCOPE OF AUDIT
The audit was performed in aooordanoe with the general and speoifio required pro-
visions of the Minimum Standard Audit Program, approved by the State Municipal
Accounting Board applicable to suoh fund.
The audit included a verification of the assets and liabilities of this fund at
December 31, 1940, in the manner and to the extent hereinafter indicated, and a
general review of all revenues and expenses for the year 1940.
HISTORY
The Waterworks system, supplying the water needs of the residents of the City of
Salina, Kansas, was purchased from private interest in October, 1925, by the
oity, and since January 1, 1926, has been operated as a municipal activity. The
Waterworks Department is governed by the city commissioners in conjunction with
the Waterworks Advisory Co~~ission, which consists of five members who serve
without pay and are appointed by the Board of Ci~J Commissioners. The advisory
commission was created to oonsult with and advise the Board of City Commissioners
with reference to the operations of the Waterworks Department.
BALANCE SHEET
Under Exhibit "A" is shown a balance sheet of the Waterworks Department as at
December 31, 1940, a brief summary of which is as follows:
Assets
Plant and Property
Current Assets
. 962,471.45
178,484.58
Total Assets
tl.,.140 ~ 952-.03
Liabili ties
Total Liabilities
$ 888,247.84
84,858.18
155,000.00
12,850.01
f1~140,956.0~
Surplus
Reserves
Bonds Outstanding
Current Liabilities
91.
APPLICATION OF FUNDS
--~~~-~-l
The source and applioation of funds realized during the period under review is
shown by the following statements
Funds Provided
From net income for year ended December
31, 1940 - Exhibit "B"
~ - Depreoiation expense deduoted1I1
arriving at net inoomebut not
requiring an outlay of funds
From decrease in working oapital (sched-
ule below)
Total Funds Provided
Disposition
Bonds retired
Additions to Plant and Property
Replacements charged to Depreciation
Reserve
Total Funds Applied
$66,653.86
10,449.34 $77,103.20
9,870.95
l?~,~~:!~
$31,000.00 .
$55,057.85
916.30 55,974.15
$86 974.15
-.-'--'-- ----..~-r-&""""
The decrease in working capital represents the net decrease of current assets
over current liabilities as follows:
Current Assets
Cash in Office
Cash Balance - City Treasurer
City of Salina Bonds
City of Salina Temporary Notes
Acoounts Receivable
Materials and Supplies
Prepaid Insurance
Aoorued Interest Receivable
Total
Current Liabilities
Accounts Payable
Meter Depo s its
Aocrued Interest on Bonds
Total
Working Capital
December 31,
1940
December 31, Increase or
1939 Decrease
$ 601.34 $ 575.36 $ 25098
112,968.02 135,215.01 22,246.89
30,600.00 37,171.36 6,571.36
22,750.00 7,500.00 15,250.00
1,545.98 1,273.73 272.25
9,223.46 7,531.38 1,692.08
298.03 633.05 335002
497.75 388.29 109.46
$178,484.58 $190,288.18 $1l,803060
i 4,253.76 $ 6,090.66 $ 1,836090
6,852.50 6,599.50 253.00
1,743.75 2,092.50 348.75
$ 12,850.01 $ 14,782.66 $ 1,932.E.:5
f165.1~~!._~ llJ 5JE.QE~~ t2.121~ 95
92.
COMMENTS ON BALANCE SHEET - EXHIB IT "A"
~l
I
PLANT AND PROPERTY. $962,471.45. represents the book value of the fixed physical
property owned by the department as at the close of the year. details of whioh
appear tmder Sche dule 1.
The basis of the valuation as shown on the books is the appraised value at the
date of aoquisition. plus additional improvements at cost. Additions to plant
and property during the year 1940 are summarized as followss
Plant and Property - December 31, 1939
$911,472.14
Additions - Year 1940
Job 11=184
Job 11=185
Job :/1=186
Job :/1=187
Job #188
Structures and Manholes
1reter Boxes and Aocessories
Real Estate
Pump House
Wells
Well Pump, Motor, and Equipment
Furniture and Fixtures
$ 1,040.36
16.268.60
21.883.14
3,763048
1.883.16
15.00
1,947.61
75.00
1,783.70
3,142.17
3.259.85
163.15
$55.225.22
Less - Miscellaneous minor sales of
equipment
167.37
Net Additions - Year 1940
55.057.85
$966.529.99
~ - Fully depreoiated property aban-
doned and charged to deprecia-
tion reserve
4,058054
Plant and Property - December 31. 1940
1962,471045
Job #184, $1.040.36, covers the cost during the year of material and supervision
furnished in connection with the laying of a six inch water main in Tenth Street
from a point 300 feet south of Franklin to Wilson and west in Wilson to Eleventh
Street} a six inch water main in Claflin Avenue from Ninth Street to Pershing and
north in Pershing to Jawel1;a four inch water main in Tenlawns Street from BrO\Vll
Street to Frost; a six inch water main in Frost from Eleventh Street to Sherman;
a six inoh water main in Charles from Eleventh Street to ~{elfth Street; a six
inch water main in Eighth Street from Lincoln to Grand Avenue; and a six inch
water main in Fourth Street from Hamilton to Otis and west in Otis to Fifth Street.
The common labor on this job was furnished by W.P.A. workers. The job was started
in 1939 and completed in 1940 at a total cost of $9,012.67, of whioh $7,972.31
was expended during the year 1939. The job was approved by the city connnissioners
and the Waterworks advisory commission at an approximate cost of $6.000.000
93. ,i
"~","~_~i
Job #185, $16,268.60, covers the cost during the year of material andsupervision
furnished in connection wi th the laying of a flow line from well:/f7 to the reser-
voir at Fourth and South Streets. The oommon labor on this job was furnished by
W.P.A. workers. The job was oommenced and completed during the year 1940, and
was approved by the oity commissioners and the Waterworks advisory commission at
the approximate cost of $16,000.00.
Job #186, $21,883.14, covers the cost during the year of material and supernsJ.on
furnished in connection wi'th the construction" of a one million gallon conorete
reservoir at the pump station. The common labor on this job was furnished by
W.P.A. workers. The job was commenced during the year 1940 and was still unfin-
ished at the year end. This job wa~ approved by the oity commissioners and Water-
works advisory commission at the estimated cost of $20,000.00.
Job #187, $3,763.48, covers the cost during the year of material and supervision
furnished in oonnection with the laying of a four inch water main in Gypsum Hill
Cemetery from Mount Barbara storage tank to the south line of Gypsum Hill Ceme-
tery; a six inch water main in Lincoln from Thirteenth Street west across Broad-
way; a six inch water main in Barney Street north from Lincoln across Broadway;
a two inch water main on parking on east side of Olive Street from Marietta to
State Street; a six inch water main in Charles Street from Twelfth Street to
Phillips Street; and a six inch water main in Wilson Street from Eleventh Street
to Sherman. The oommon labor on this job was furnished by W.P.A. workers. The
job was commenced in 1940 but remained uncompleted at the year end and was ap-
proved by the city commissioners and the Waterworks advisory comndssion.
Job #188, $1,883.16, covers the cost during the year of material and supervision
furnished in connection with laying a twelve inch water main in Kirwin Avenue from
Santa Fe Avenue west through the south part of Highland Court to connect with the
present eight inch water main at the end of Sunset Park; and a twelve inch water
main in Iron Avenue from Santa Fe to Ninth Street. The common labor on this job
was furnished by W.P.A. workers. The job was commenced in 1940 and remained un-
completed at the year end.
Structures and Manholes, $15.00, represents the purchase of bricks for minor im-
provements on structures during the year under review.
Meter Boxes and Accessories, $1,947.61, represents the purchase of new meters and
acoessories during the year 1940.
Real Estate, $75.00, represents the amount paid to Hazel C. Risser, et aI, for an
easement necessary in connection with the construction of a flow line as describ-
ed in Job #=185.
Pump House, $1,783.70, represents the amount paid to H. E. Woods and
oovering the oonstruction of well house 18.
Brothers
Wells, $3,142.17, represents the cost of a well contracted withthe Layne Western
Company and other materials incidental to its completion, as follows:
Layne Western Company - Well
Other Materials including
valves, oonnections, etc.
$2,480000
662.17
Total
J3.142.l7
94.
L..-.....~""'-'~___---=~~-=,~
Well Pump, Motor and Equipment, $3,259.85, represents the oost of a well ptnllp
purchased from the Layne Western Company together with oonneotions and equipmen't
neoessary for the installation as follows!
Layne We stern Company
Kansas Power & Light Company
General Electric Company
$2,339.00
794.72
126.13
Total
,~ ,259.85
Furniture and Fixtures, $163.15, represents the cost during the year of furniture
and fixtures by the department as follows:
New Royal typewriter
Visible reoord oabinet
$ 68085
94.30
To tal
llli!~
During the year funds for the purohase of an International truck were advanced
by the Waterworks Department for other city departments, which funds were later
reimbursed by other city funds with the exception of $22.25, which the auditors
were advised would be repaid to the Waterworks Department in 1941.
During the year 1940 steel pumps, boilers, etc., which had become obsolete and
had been out of service for some time, were junked. These assets had been fully
depreciated in prior yearF and an entry transferring suoh property out of asset
aocount was made by a oharge to the reserve for depreciation account, in which
had been accumulated the previous depreciation oharges on suoh equipment.
The following is a summary of the amounts making up such transfers:
Balance - December 31t 1939 - Fixed Assets
Account - steam ptnllpS, boilers, etc.
$4,225.91
Less - Sold for junk
167.37
Remainin~ Balance Char~ed to Reserve for De-
preciation Account
1!,.058.54
All oharges during the year 1940 to plant and property accounts were made from
claims offioially approved by the Board of Commissioners through periodic appro-
priations. No examination or verifioation of plant and property accounts waS
made for prior years.
CURRENT ASSETS, $178,484.58, as at December 31, 1940, are made up of the follow-
ing itemst
Cash in Oi'i'ice
Cash Balanoe - City Treasurer
$ 601.34
112,968.02
$ 30,600.00
22,750.00
$113,569.36
City of Salina Bonds
City of Salina Temporary Notes
Sub-total Carried Forward
53,350.00
$166,919.36
L~<_~_.._____~_
950
Sub-total Brought Forward
$166,919.36
Acoounts Reoeivable
Materials and Supplies
Prepaid Insurance
Accrued Interest Receivable
1,545.98
9,223.46
298.03
497.75
Total Current Assets
~178,484.58
Cash in Office, $601.34, represents oash on hand in the Waterworks Department
offioeo The count of cash was made on January 2, 1941, and reconciled back to
December 31, 1940. The cash count revealed a cash shortage of $1.04 which was
adjusted by the auditors with a charge to expense. An additional charge to ex-
pense in the amount of $3.00 was made to correct an understatement of cash re-
ceived on a meter deposit made February 28, 1940.
Cash disbursements for meter deposit refunds, misoellaneous payrolls, freight,
express I and petty claims are made from current oash on hand. Reimbursements for
such items are later reoeived from the city treasurer through appropriations made
by the Board of Commissioners.
Cash Balance - City Treasurer, $112,968.02, represents the amount of cash in the
hands of the city treasurer to the credit of the Waterworks Department Fund as at
December 31, 1940. This amount was checked with the city treasurer's records.
Cash receipts during the year were deposited direct to the credit of the city
treasurer. Claims of the Waterworks Department during the year were paid by the
treasurer in much the same manner as olaims of other city funds. Your attention
is directed to the fact that certain claims have been approved for payment and
warrants issued before the claims were verified by affidavit as provided by
10-802 G.S., 1935.
City of Salina Bonds, $30,600.00, represents the face value
of investments made by the Waterworks Department in bonds
Salina, K~lsas, a brief summary of whioh is as follows:
at December 31, 1940,
issued by the City of
Balance - December 31, 1939
*37,171.36
Less - City of Salina bonds retired - 1940
Refunding Bonds
Internal Improvement Bonds
Internal Improvement Bonds (Series
S-124 )
$3,000.00
3,300.00
271.36
6,571.36
Balance - December 31, 1940
1~,600.00
The particulars of the bond issues included in the above investments are as fol-
lows:
Series R-155, Refunding Bonds, dated January 1, 1938
due July 1, 1941 to 1946, inclusive. Interest rate
2% per annum, payable semi-annually on January 1
and July 1 of each year
Amount
Paid
$24,000.00
~~-..._--~------.--~~
o~o~o '~~_H:.~~J
Internal Improvement Bond dated September 1, 1933,
due September 1, 1941, to September 1, 1943, in-
clusive. Interest rate 4% per annum, payable
semi-annually on March 1 and September 1 of each
year
Series 8-124, Internal Improvement Bonds, dated
July 1, 1939. due July 1, 1941, to July 1, 1949.
inclusive. Interest rate 1 1/2% per annum, pay-
able semi-annually on January 1 and July 1 of
each year
Tota.1
Amount
Paid
i 3,900.00
2,700.00
J30.600.00
The bonds are in the custody of the superintendent of the Waterworks Department,
who keeps them in a safety deposit box in the Planters State Bank, taken out in
the name of the Salina Water Department. The bonds were inspected by the audi-
tors.
City of S~!_ina Temporary Notes, $22,750.00, represents the investment by the Water-
works Department in temporary notes issued by the City of Salina, Kansas,as fol-
lows:
Date Issued
Purpose
5-21-40
6-18-40
8-13-40
12-31-40
w. P. A. Project No. 7787-4
w. P. A. Project No. 8010-28
W. P. A. Project No. 7787-5
(W. P. A. Project No. 8010-38)
- (Lateral Sewers 187, 188 ) -
Total
Interest
Rate
2%
2%
2%
.Amount
$ 4,250.00
2,000.00
15,000.00
1,500.00
1-22,750.00
The above notes are payable as soon as the bonds oovering the improvements are
issued and sold. The notes are in the custody of the superintendent of the Water-
works Department and are kept in a safe in the Waterworks Department offioe. The
notes were inspected by the auditors.
Accounts Reoeivable. $1,545.98, represents the amounts due from consumers and
othe~as at December 31, 1940, as follows:
Accounts Receivable ~ December 31, 1939
Plus - Billings for year 1940:
Water
Miscellaneous Sales
Penalties
Sales Tax
$131,395.01
18,103.36
1,254.34
2,015.98
Sub-total Carried Forward
L---,""",,~'~1_~'-='-~,"==--"""'----=="'-'-~=--=-
i 1,273.73
152.768069
$154.042.42
970
- '~"~-~l
i
Sub-total Brought Forward
$154,042.42
Less - Cash collections
Rebates, December, 1940, bills
Accounts charged off
$143,347.03
8,770.06
379.35
152,496.44
Accounts Receivable - December 31, 1940
as Follows:
Due from Consumers
Other Accounts Receivable
. 1,545.18
.80 '1.545.98
The stub accounting method of billing is in use by the city and bills are pre-
pared, totaled, and proven on a Burroughs billing machine. The calculations of
units of water used, as shown by the meter books, were test checked against the
rate schedule and compared with the amounts as shown on the consumers' bills.
Test checks were also made of individual billings to see if the bills were pre-
pared and paid in accordance with the rates provided by ordinance. A penalty of
ten per cent is assessed for failure to pay bills when due; however, such penalty
is waived in cases of sickness and to w. P. A. workers.
Records of service connections were examined and test checked to the billing
sheets to determine that billings were being recorded on service oonnections made
during the year.
The total billings for the year, plus outstanding accounts,at the beginning of
the year, were accounted for either in the form of cash recexved during the year,
discounts and rebates allowed, bad debts charged off, or outstanding accounts
due at the close of the year. During the year, by approval of the governing body,
a summer discount of twenty-five per cent was allowed domestic consumers for the
billing periods from May to November, inclusive. A rebate of the December, 1940,
bills to all consumers was also allowed by the comnission in the amount of
$8,770.06. Amounts charged off during the year in the amount of $379.35 were au-
thorized and approved by the Board of City Commissioners during the oourse of the
audit.
All water used by the other city departments and funds appears to be metered and
billed except the water used in several of the parks for sprinkling lawns,shrubs,
and flowers during the summer months.
Materials and Supplies, $9,223.46, represents the value of materials on hand as
at December 31, 1940, as follows:
Operating stores material
Meter Department Material
$6,613.78
2,609.68
Total Materials and Supplies
19.223.46
!
I
I
~ Prepaid ~nsurance, $298.03, represents the unexpired portion at December 31,1940,
L~~ m.ur=c~pr.mi=S~.'id by ~h. W.~.~ork. D.parw.n~. All ms~=c. ~POliC:~~ ~
A physical inventory of all materials was taken at the end of the year under the
supervision of the superintendent, who certified that the quantities were correct
and that items were priced at the lower of cost or market. The auditors ohecked
the mathematioal acouracy of the inventories.
were inspeoted by the auditors, and an insurance sohedule was prepared, a brief
summary of which is as follows:
Property
Pumping Station Building
Pumping Station Maohinery
and Equipment
Garage and Warehouse Bldg.
!)vie 11 ing an d Gar age
Water Wells - Buildings
Water Wells - Equipment
Steel Water Tank
Elevated Water Tank
Workmen's Compensation
and Employers Liability
Contraotor's Public Lia-
bili ty
Ci ty Hall
Ci ty Hall
1936 Chevrolet 1 1/2 Ton
Truck
1935 Ford 1 1/2 Ton Pickup
1935 Ford 1 1/2 Ton Piokup
Coverage
Fire and Supplemental (90%
co-insuranoe)
Fire and ,Supplemental (90%
oo-insuranoe)
Fire and Supplemental
Fire and Supplemental
Fire and Supplemental
Fire and Supplemental
Windstorm
Windstorm (90% co-insurance)
Messenger and Interior
Robbery
Mercantile Safe Burglary
Bodily Injury and Property
Damage
Bodily Injury and Property
Damage
Fire, Theft, and Tornado
Amount
of Coverage
. 14,000.00
,.
23,000.00
1,500.00
1,700.00
2,900.00
2,900.00
7,500.00
50,000.00
Legal Liability
5/10,000.00
1,000.00
1,000.00
5/10/25,000.00
5/10/25,000.00
Actual Value
Annual
Premium
. 8.79
16.97
3.97
6.55
13.79
13.79
25.62
47.96
323.80
225.60
16.67
8.33
25.56
25.56
5.00
Your attention is direoted to the fact that the department has no fire,theft, and
tornado coverage on the 1936 Chevrolet. Fidelity bond in the amount of $5,000.00,
oovering the cashier of the Waterworks Department, is in foroe in accordanoe with
the statutory requirements. Fidelity bond in the amount of $5,000.00 coverirgthe
superintendent of the Waterworks Department was also in force during the year.
Acorued Interest Receivable, $497.75, represents the amount of aoorued ~ntereet
receivable as at December 31, 1940, as follows:
City of Salina Bonds
City of Salina Temporary Notes
Total
$312.25
185.50 /
.497.75
SURPLUS, $888,247.84, represents the surplus of the
Deoember 31, 1940, as follows:
Waterworks Department as at
Balanoe per Audit - Deoember 31, 1939
~
I
!
I
$821,843.98
Plus - Amount set aside as reserve for retirement
of bonds as at Deoember 31, 1939
7,500.00
Balance per Books - Deoember 31, 1939
Plus - Profit for year 1940 per Exhibit "B"
Sub-total Carried Forward
$829,343.98
66,653.86
$895,997.84
99.
i:---,____,~~,
Sub-total Brough't Forward
$895,991.84
~ - Amount set aside as reserve for retirement
of bonds as at Deoember 31, 1940
7,750.00
Balance - December 31, 1940
J888.247.84
The portion of surplus appropriated to plant and property and the portion of un-
appropriated surplus as at December 31, 1940, .+~as .follow~j
Surplus invested in plant and property
Unappropriated surplus
$722,613.27
165,634057
Total
t888.247.84
RESERVES, $84,858.18, represents the balanoe at December 31, 1940, of 'the follow-
ing book reserves:
Reserve for depreciation
Reserve for street construction of flush tanks
Reserve for retirement of bonds
$76,875.96
232.22
7,750.00
Total Reserves
iS34.8&.18
Reserve for Depr~ciation, $76,875.96, represents the balance as at December 31,
1940, of the book reserve set aside for depreciation on plant and property as
follows:
Balance - December 31, 1939
$71,401.46
~ - Depreciation reserve added in year 1940
10,449.34
$81,850.30
~ - Purchases of replacement
meters
purchase of replacement
typewriter
Accumulated reserve on fully
depreciated steam pumps,
boilers, etc., abandoned
in year 1940
$ 850.00
66.30
4,058.54
4,974.84
Balanoe .. December 31, 1940
~76.87~~
The amount added to the reserve acoount in 1940 was charged to depreciation ex-
pense for the year. The reserve account represents the book reserve only, as no
cash funds are actually set aside or segregated.
Reserve for Street Construction of Flush Tanks, $232.22, represents the amount
received in prior years from the Sewer Fund covering the installation cost of
flush tanks to be installed in portions of the city not now receiving water ser-
vice. As water main extensions are extended to the applicable districts, flush
tanks will be installed and charged to this reserve account. No charges during
the year 1940 were made against this reserve. This represents a book reserve on-
ly as no cash funds are actually set aside or segregated.
100 0'
~--"'~_ft=__~--"='''.~._
Reserve for Retirement of Bonds, $7,750.00, represents the amount set aside from
surplus for the annual retirement of bonds in the amount of $31,000.00. The ba1-
anoe in this aooount at Deoember 31, 1940, represents the monthly entries from
Ootober 1, 1940, to December 31, 1940, inclusive. This aooount represents a book
reserve only, as no oash funds are aotua11y set aside or segregated.
BONDS OUTSTANDING, $155,000.00, represents the faoe value of City of Salina Water-
works Department bonds outstanding as at Deoember 31, 1940, originally issued for
the ~poseofpurohasing the Waterworks system as tallows:
Bonds Issued for Purohase at Plant
$605,082.00
Less - Bonds retired to January 1,
1940
Bonds retired - year 1940
$419,082.00
31,000.00
450,082.00
Bonds Outstandin~ - December 31, 1940
~155,000.OO
The bonds were issued October 1, 1925, and are due serially tram October 1, 1941,
to October 1, 1945, inclusive, and bear interest at four and one-half per cent per
annum, payable semi-annually on March 1st and October 1st each year. Although
these are general obligation bonds of the entire City of Salina, Kansas, the Wa-
terworks Department has met the principal and interest payment each year since
their issuance. The bond records of the city were inspected and bonds retired
during 1940 were inspected and found to have been properly canoe lIed.
CURRENT LIABILITIES, $12,850.01, as at Deoember 31, 1940, are made up of the fol-
lowing items:
Accounts Payable
],'[eter Deposits
Acorued Interest on Bonds
$ 4,253.76
6,852.50
1,743.75
Total
.12.8~.01
Accounts Payable, $4,253.76, represents amounts due on open acoounts as at Decem-
ber 31, 1940. All of the above items were paid during the oourse of the examina-
tion.
Your attention is directed to the fact that no payments have been made to the State
Compensating Tax Department covering the tax on materials purohased outside the
State of Kansas during the year 1940. No liability on any such purchases has
been accrued by the auditors.
Meter Deposits, $6,852.50, represents the outstanding balance of deposits made
to the city by consumers to guarantee the payment of water accounts as at Decem-
ber 31, 1940, as follows:
Outstanding B~lance - December 31, 1939
$6,599.50
Plus - Meter deposits received - year 1940
1,527.00
$8,126.50
1,274.00
Less - Meter deposits refunded - year 1940
Outstanding Balanoe - December 31, 1940
96,852.50
101 0 ~
c..~...~_~~,"--I
The total outstanding deposits at the year end, per the general ledger, were re-
oonciled with the detail of individual depositors with the exception of a differ-
ence of $2.00. No adjustment for this amount was made by the auditors.
Your attention is directed to the fact that interest on meter deposits is not
paid by the Waterworks Department in accordance with the requirements of 12-822
G.S., 1935.
Aoorued Interest on Bonds, $1,743.75, represents the amount of interest on City
of Salina, Kansas, Waterworks Department bonds aocrued "c but not due as at Deoem-
ber 31, 1940. Interest on all outstanding bonds was paid to October 1, 1940,
at which time bonds in the face amount of $31,000.00 were retired. The accrued
interest on the remaining bonds at the close of the year was computed on the face
amount of $155,000.00 at four and one-half per cent for three months from October
1, to Deoember 31, 1940, inclusive.
OPERATIONS
Under Exhibit "B" is sho\Yn a statement of profit and loss for the period from
January 1, 1940, to December 3l, 1940, inclusive, of the Waterworks Department.
A brief summary of the operations for the year 1940 compared with the operations
for the year 1939 is as follows:
Year 1940
Revenues
$134,146.15
~ - Rebates, Refunds and Charge Offs
9,435.87
Net Operating Revenues
$124,710.28
Operating Expenses
Water Supply Expense
Pumping Station Expense
Distribution Expense
Commercial and General Expense
$ 5,190.01
16,977.08
5,022.36
12,396.38
Total Operatin~ Expenses
$ 39,585.83
$ 85,124.45
Profit from Operations
Interest on Bonds and Depreciation
18,470.59
Net Profit
~ 66~653.~
Year 1939
$146,382.62
13,980.21
$l32,402.41
$ 4,569.54
17,670.58
5,228.36
12,872.27
$ 40,340.75
$ 92,061.66
19,533.24
~ 72,528.42
The above statement is indicative of highly satisfaotory operating results for
the department during the year.
OPERATING REVE1mES, $124,710.28, for the year 1940 and a comparison with the rev-
enues for the year 1939 are as follows:
"
~.-.=>.=--------..~......-..-=.
102.
Total Revenues
Year 1940 Year 1939
$1l0,704.09 $117,320.75
5,111.62 4,630.06
419.45 437.45
1,316.60 3,772.85
12,300.00 15,375.00
1,427.20 1,466.35
116.05 120.80
$131,395.01 $143,123.26
1,254.34 1,184.50
1,094.54 1,750.07
258.00 221.50
144.26 103.29
$134,146.15 $146,382.62
9,435.87 13,980.21
f124..r11Q_.~ f132 ,4~~~
Domestic Consumers
Railroads
County Buildings
City Buildings
Ci ty Hydrants
City Schools
Government Buildings
Sale of Water
Penalties
Interest Reoeived
Rents Recel ve d
Miscellaneous
Less - Rebates, Refunds, and Charge Offs
Net Operatin~ Revenues
Sale of Water, $l31,395.01. The decrease in the sale of water from $143,123.26
in 1939-~31,395.01t in 1940, or a decrease of $11,728.25, is due principally
to the following:
Elimination of sewer flushing charge as at
January 1, 1940 - 12 months at $175.00
Reduction of hydrant rental from $25.00 to
$20.00 per hydrant per year - 615 hydrants
at $5.00
Decrease in domestic consumption
Increase in other sales of water
$ 2,100.00
3,075.00
6,6l6.66
63.41
Total Decrease in Sale of Water
lJJ..7 28 .25
The above decrease in the sale of water is partially offset by a corresponding de-
crease of $4,160.03 in the rebates allowed for the month of December, 1940 under
December, 1939.
Interest Received, $1,094.54, consists of the following:
Year 1940
Year 1939
Interest on bonds
Interest on Temporary notes
Interest on oertificates of deposit
$ 504.25
590.29
$ 967.15
639.43
143.49
Totals
lJ~94.5jl ~~750.07
Rents Received, $258.00, covers the rental of a dwelling
by the Waterworks Department located at 409 South Fifth,
$21.50 per month.
house and garage owned
for twelve months at
1030
OPERATING EXPENSES, $39,685.83, for the year 1940 are briefly summarized to indi-
cate the various types of expenses included as follows:
Year 1940
Year 1939
Salaries and Wages Paid
Electric Power
Supplies and Repairs
Office Stationery, Supplies,
and General Expense
Insurance
$17,707.89
10,651.39
7,699.06
$17,086.63
11,513.15
7,303.32
2~762.97
864.62
3,716.!Q
719.26
$40~340.75
Total
$39.585.83
INTEREST ON BONDS, $8,021.25, for the year 1940, oonsists of the following:
Interest on $186,000.00 at 4 1/2% for nine months
Interest on $l55,000.00 at 4 1/2% for three months
$6.277.60
1,743.76
Total
$8.021.26
-- ------.
DEPRECIATION, $10,449.34, for the year 1940 consists of charges for depreciation
on plant and property as follows:
$856.57 per month for two months
$873.62 per month for ten months
$ 1,713.14
8,736.20
Total
!J.0,449.34
The rates of depreciation used for the monthly charge were determined by the city
engineer's department as follows: Cast iron mains, 112%; fire hydrants, valves
and valve boxes, flow lines, 1%; tanks and towers, 1 1/2%; struotures and manhol~
meters and services, pumping station, sand trap and reservoir, station piping,
furniture and fixtures, 2%; venturi meters, garage and storage bUilding,3%; real
estate improvements, :3 1/2%; pump house and derricks, individual wells, well
pumps and motors, cottage, electric pump and motors, 4%; and trucks and cars,
laboratory equipment, 10%.
GENERAL
Entries necessary to adjust the books to conform with the audited balance sheet
and profit and loss statement are shown under Sohedule 2.
The auditors wish to express their appreciation for the cooperation of the super-
intendent, cashier, and other city officials and employees during the course of
the examination.
\;"..______.=".~_~~~~~~-_..______-~-.._a.,....___....."~_=_"""~.~_~=__~~_~____..
104.
....._.....li
CITY OF SALINA, KANSAS
WATERwORKS DEPARTMENT FUND
I
BALANCE SREET
As at Deoember 31, 1940
Assets
I Fixed Assets
Plant and Property - Schedule 1
Current Assets
Cas h in Office
Cash Balance - City Treasurer
City of Salina Bonds
City of Salina Temporary Notes
Accounts Reoeivab1e
Materials and Supplies
Prepaid Insurance
Acorued Interest Receivable
Total Current Assets
Total Assets
t 601.34
112,968.02 $113,569.36
$ 30,600.00
22,750.00 53,350.00
1,545.98
9,223.46
298.03
497.75
Liabilities
[ Surplus
Surplus as at Deoember 31, 1939
Profit from January 1, to December 31, 1940 -
Exhibit "B"
$829,343.98
66 ,653 .86
$895,997.84
Less - Set aside as Reserve for Retirement
of Bonds
Total Surplus
7,750.00
Reserves
For Depreoiation - Plant and Property
For Street Construction of Flush Tanks
For Retirement of Bonds
Total Reserves
jFixed Liabilities
i1 City of Salina, Kansas, Waterworks Bonds
, (Dated October 1, 1925 - due serially
from October 1, 1941, to October l,
1945, inclusive at 4 1/2%)
$ 76,875.96
232.22
7,750.00
iCurrent Liabilities
I Accounts Payable
~ Meter Deposits
~ Accrued Interest
Ii
i
on Bonds
$ 4,253.76
6,852.50
1,743.75
Total Current Liabilities
Total Liabilities
Exhibit "A"
$ 962,471.45
178,484.58
l}. ,140 ..~56 .01
$
i
I
~
~
c
!
t
I'
t
I
I
~
,
888,247_84
I
84,858.18
155,000.00
12,850.01
f1,140.956.03
105.
CITY OF SALINA, KANSAS
WATERWORKS DEPARTMENT FUND
PROFIT .AND LOSS STATEMENT
From January 1, to December 31, 1940
Revenue s
Sale of Water
Penalties
Interest Received
Rents Received
Miscellaneous
Total Revenues
Refunds, Rebates and Char~e Offs
December, 1940, Bills Rebated
Refunds
Accounts Charged Off
Total Refunds, Rebates and Charge Offs
Total
9Peratin~ Expenses
Water Supply
Repairs - Well Pumps
Repairs - Flow Line
Repairs - Electrio Equipment
Lubricants
Electric Power
Pumpin~ Station
Superintendence
Pump Labor
Power
Fuel
Lubricants
Miscellaneous Supplies and Expense
Repairs - Electrio Equipment
Repairs - Power Station Building & Grounds
Distribution
Labor - Removing and Resetting Meters
Labor - Meter Department
Repairs - Meters and Equipment
Repairs - Valves
Repairs - Hydrants
Repairs - Mains
Repairs - Services
$131,395;.-01
1,254~34
1,094.54
258.00
144026
$ 8,770.06
286.46
379.35
$1,322.06
10 .80
91.53
11.84
3 ,753.78 t. 5,190.01
$1,620.00
4,439000
6,797_61
122.98
35.93
790.28
17.43
3,153.85
$1,440.00
1,440.00
1,162.73
35.02
312042
161.54
470.65
16,977.08
5,022.36
Exhibit "Bn
$134,146.15
9,435.87
$124,710.28
106.
CITY OF SALINA, KANSAS
WATERWORKsDEP ARTMENT FUND
Exhibit nB" (Conti d)
PROFIT AND LOSS STATEMENT
From January 1, to Deoember 31, 1940
Commeroia1 and General
Salaries - Aooounting and Collecting
Salaries - Meter Reading and Collecting
Administrative Salaries
Office Supplies and Expense
Stationery and Printing
Insurance .
$3#300.00
2,248.95
3,219.94
2,153.25
609.72
864.52 $ 12,396.38
Total Interest and Depreciation
t 39.585.83
$ 85,124.45
$ 8,021.25
lO,449.34
18,470.59
f 6~653.~
Total Operatin~ Expenses
Profit from Operations (before Interest
and Depreoiation)
Interest and Depreciation
Interest on Bonds
Depreciation
Net Profit (from January 1, to December 31, 1940)
SUMMARY
Revenues
Less - Rebates, Refunds and Charge Offs
$134,146.15
9,435.87 $124,710.28
Operatin~ Expenses
Water Supply Expense
Pumping Station Expense
Distribution Expense
Commeroia1 and General Expense
$ 5,190.01
16,977.08
5,022.36
12,396.38
39,585.83
Profit from Operations
$ 85,124.45
Interest and Depreciation
18,470.59
Net Profit
, 66.653.86
107.
CITY OF SALINA, KANSAS
WATERWORKS DEPARTMENT FUND
Schedule 1
PLANT AND PROPERTY
As at Deoember 311 1940
Construction Work in Progress
Job No. 186
Job No. 188
Total Plant and Proper~ (As at
December 31, 1940
$ 21,883.14
1,883.1!> $ 23.766.30
$ 6,972.26
562,813.87
35,578.52
19,720.62
55,569.84
53,140.10 733,795.21
$ 1,922.50
12,653.38
39,353.65
25,582.28
43,971016 123,482.97
$ 9,875.00
3,580.40
18,750.84
3,069.37
8,596.31
11,929.99
2,195.43
10,746.75 68,744.09
$ 2,282.04
1,117.50
1,880.00
6,329.32
1,074.02 12,682.88
~471.4~
Distribution.System
Structures and Manholes
Cast Iron Mains
Hydrants
Valves and Valve Boxes
Real Estate and Standpipe
Meter Boxes and Accessories
Water Supply
Real Estate
Pump House and Derrick
Wells
Well Pumps, Meters and Equipment
Flow Line s
Pumping Stations.
Real Estate
Real Estate Improvements
Pump House and Stack
Cottage
Other Structures, Sand Traps, etc.
E1eotrio Pumps, Meters and Equipment
Venturi Meters
Pipes and Piping
General Equipment
Garage and Storage Building
Trucks
Portable Air Compressor
Furniture and Fixtures
Laboratory Equipment
108.
'--, ,--,~,-
CITY OF SALINA, KANSAS
WATERWORKS DEPARTMENT FUND
Sohedu1e 2
ADJUSTING JOURNAL ENTRIES
As at Deoember 31, 1940
(1)
Debit Cre di t
$ 36.00
4.40
9.50
.61
81.70
5.92
$ 138.13
Meter Deposits
Acoounts Receivable - Gus Burhle
Misc. Offioe Supplies and Expense
Misc. Supplies and Expense
Repairs - Station Building and Grounds
Water Revenue
Cash on Hand
To record miscellaneous disbursements and
refunds from Cash on Hand as at December 31,
1940.
(2)
Repair Services
Cash Balance - City Treasurer
To adjust amount of voucher #9758 to agree
with amount of warrant #75028 on December l7,
1940.
.10
.10
(3)
Misc. Office Supplies and Expense
Meter Deposits
To correct error in recording meter deposit
receipt 2-28-40 to Vic Smith Service and Stor-
age - =#=5701:
Reoorded per Cash Books and per Meter
Deposit Card $
Reoei ve d per Meter Deposit Reoeipt Stub
3.00
3.00
2.00
5.00
Charged to Expense
J
3.00
.~ :-
(4)
Inventory - Meter Department
Meter and Service Dept. -. Equipment and Re-
pairs Expense
To increase Meter Department Inventory as
follows:
Balanoe per audit
Balance per books
65.73
65.73
$2,609.68
2,543.95
Adjustment (Correction in Price
Extensions)
1
65.73
109.
---~-,-,._.
CITY OF SALINA~ KANSAS
WATERWORKS DEP.AR TMENT FUND
ADJUSTING JOURNAL ENTRIES
As at December 31, 1940
(5)
Operating Stores Inventory
Repair Servioes
To reoord physioa1 operating stores in-
ventory as at December 31, 1940, as fo11owss
Physical Inventory
Book Inventory
Adjustment
(6)
Prepaid Insurance
Insurance Expense
To reoord prepaid insurance as at Dece~
ber 31, 1940.
(7)
Accrued Interest Receivable
Interest
To aocrue interest on City of Salina
Bonds and Temporary Notes owned by the
Waterworks Department Fund.
(8)
Reserve for Depreciation
Pumping Station #45-5
To eliminate fully depreciated steam
pumps, boilers, etc. sold as junk in 1940.
(9)
Sales Tax
Water Revenue (Miscellaneous Income)
To adjust balance in sales tax account
to reflect liability as at December 31, 1940:
Sales Tax per Books
Less - December Co11eotions paid
in January, 1941
Total
$6,613.78
6,597.71
J
1~.07
$ 133.53
79.92
~
53.61
Sohedu1e 2 (Contfd.)
Debit
$
16.07
298.03
'497.75
4,058.54
53.61
"-~-,,---~"-~,.,
Credit
$
16.07
298.03
497.75
4,058.54
53.61
no.
CITY OF SALINA, KANSAS
WATERWORKS DEPARTMENT FUND
Sohedu1e 2 (Cont I d.) i
ADJUSTING JOURNAL ENTRIES
As at Deoember 31, ~
(10)
Debit Credit
$ 235.82
471.65
23.72
35.93
193.98
2.00
3.05
17.61
11057
482.02
41.83
771.50
1,883.16
$4,173.84
Power :/1=5
Power :Jfe
Fuel
Lubrioants - #10
Misoe11aneous Supplies and Expense
Repairs - E1ectrio Power Equipment
Repairs - Station Building and Grounds
Meter and Service Department Repairs Expense
Repair Servioes
Miscellaneous Office Supplies and Expense
Stationery and Printing Expense
Job :/1=186
Job :/1=188
Acoounts Payable
To record accounts payable of the Water-
works Department Fund as at December 31, 1940.
111.
---~,---,