Audit - 1957
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CITY OF SALINA,. KANSAS
FINANCIAL REPORT
Covering the Period from
January 1, 1957 to December 31, 1957
D. N.. Turner
CERTIFIED PUBLIC ACCOUNT ANT
SALIN~ KANSAS
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CITY OF SALINA.. KANSAS
INDEX
Page
Numbers
Comments 1 - 15
Exhibit" A" Summary Statement of Receipts, Disburse-
ments and Balances of Cash and Investments 16
Exhibit "B" Comparison of Actual Receipts with Budget 17
Exhibit "c" Statement of Expenditures Compared with
Budgeted Amounts 18
)oJ Exhibit" DI' Cash Receipts, Disbursements and Balances
of the City Treasurer with Reconciliation of
Disbursements 19
Exhibit "E" Investments in Custody of City Treasurer 20
"
Exhibit "F" Summary and Reconciliation of 1956 Tax Roll
Showing Taxes Assessed and Collected by the
County Treasurer and Remitted to City
Treasurer and Lists of Uncollected Balances
and Unremitted Balanc es 21
Exhibit" G" Statement of Taxes Received from County
Treasurer Showing Current and Back Tax
Received and Distribution to Funds on
Basis of Assessments 22
Exhibit "H" Clerk of the City Court - Statement of
Receipts, Disbursements and Balances of Cash 23
Exhibit "1" Summary of Police Records 24
Exhibit "J" Summary of the Records of the City
Building Inspector 25
Exhibit IlK" Comparison of Depository Bonds and Balances
of Deposits 26
Exhibit "L" Fidelity Bonds in Force 27
Exhibit "M" Insurance in Force 28
'IJ
Exhibit Il N"
Exhibit "0"
Exhibit "p"
Schedule "l"
t.i
Schedule Ill_A"
Schedule "1_Bll
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Schedule "l-a"
Schedule "l-b"
Schedule "l-c"
Sc he dule "1_ d"
Schedule "l-e"
Sc he du Ie "l-f"
Schedule II 1-g"
Schedule "1-h"
Schedule "l-i"
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CITY OF SALIN~ KANSAS
INDEX (Contd.)
Page
Numbers
Accounts Receivable
29
Statement of Bonded Indebtedness
30
Statement Showing Balances and Changes in
Temporary Note Indebtedness
31
General Operating Fund, Statement of Receipts.
Expenditures, Liabilities and Balances
32
General Operating Fund - Detail of Receipts
from Licenses, Fees and Permits
33
General Operating Fund - Departmental Break-
down of Expenditures Compared with Budget
34
General Operating Fund - Detail of Expenditures -
Mayor and Commissioners 35
General Operating Fund - Detail of Expenditures -
City Manager 36
General Operating Fund - Detail of Expenditures -
City Clerk and City Treasurer 37
General Operating Fund - Detail of Expenditures'-
City Bu ilding 38
General Operating Fund - Detail of Expenditures -
City Attorney 39
General Operating Fund - Detail of Expenditures -
City Court 40
General Operating Fund - Detail of Expenditures -
Police Court 41
General Operating Fund - Detail of Expenditures -
Engineering 42
General Operating Fund - Detail of Expenditures -
Fire Department 43 - 44
Schedule "l-j"
Schedule "l-k"
Schedule "I_I"
Schedule "l-m"
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Schedule "l-n"
...
Schedule "1_0"
Schedule "l-p"
Schedule "l-q"
Sc hedule "1_ r"
Schedule "l-s"
Schedule "V,.t"
Schedule "2"
Schedule "3"
,<0
Sc hedule "4"
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CITY OF SALIN~ KANSAS
INDEX (Contd.)
Page
Numbers
General Operating Fund - Detail of Expenditures -
Inspection 45
General Operating Fund - Detail of Expenditures -
Park Department 46 - 47
General Operating Fund'" Detail of Expenditures -
Police Department 48 - 49
General Operating Fund'" Detail of Expenditures -
Streett Alley and Sewer 50,-- 51
General Operating Fund - Detail of Expenditures -
Garbage Deparbnent 52
General Operating Fund - Detail of Expenditures ...
Waste Collection and Disposal 53
General Operating Fund... Detail of Expenditures -
Sewage Disposal 54
General Operating Fund - Detail of Expenditures -
Street Lighting 55
General Operating Fund - Detail of Expenditures -
Traffic and Parking Control 56
General Operating Fund... Detail of Expenditures -
Airport Department 57
General Operating Fund - Detail of Expenditures -
Swimming Pools 58
Iii
Memorial Hall Fund'" Receipts, Disbursements,
Liabilities and Balances 59 - 60
General and Special Improvement Fund ...
Receipts, Disbursements and Balances
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61
General Improvement Fund -
Receipts, Disbursements and Balances
62 - 63
Schedule 1'5'1
Schedule "6"
Schedule "7"
Schedule" 8"
...
Schedule" 9"
Schedule It 10"
Schedule" 11"
Schedule" ll-a"
....
Schedule" ll-blt
,~
Schedule "12"
Schedule" 1311
Schedule "14"
Schedule" 15"
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Schedule" 16"
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f".- ,1..."':.-.__;.'.,.
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CITY OF SALINA, KANSAS
INDEX (Contd.)
Cemetery Fund - Receipts, Disbursements
and Balances
Public Health Nursing Fund - Receipts,
Disbursements, and Balances
Public Health - Receipts" Disbursements
and Balances
Band Fund - Receipts" Disbursements and
Balances
Library Fund - Receipts. Disbursements"
and Balances
Noxious Weed Control Fund - Receipts,
Disbursements and Balances
Trust and Agency Funds - Receipts. Disburse-
ments and Balances of Cash
Firemen's Pension Fund - Receipts"
Disbursements and Balances
Police Pension Fund - Receipts. Disburse-
ments and Balances
Industrial Development Fund - Receipts,
Disbursements and Balances
Bond and Interest Fund - Receipts, Disburse-
ments and Balances
Waterworks Department Fund - Receipts. Dis-
bursements and Balances
Construction Fund - Receipts, Disbursements
and Balances
Material Stores - Receipts" Disbursements
and Balances
.~.":"'-
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Page
Numbers
64 - 65
66
67
68
69
70
71
72
73
74
75
76
77
",
"
, 78
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Schedule "17"
Schedule 1118"
Schedule If 1911
Schedule "2011
f.
Sc hedule "21"
Schedule 1121-A"
Schedule "22"
Schedule 1123"
"
Exhibit" A"
Exhibit" B"
Schedule "I"
,;.
Schedule "2"
...
CITY OF SALIN~ KANSAS
INDEX (Contd.)
Page
Numbers
Veterans Housing - Receipts, Disbursements
and Balances
79
Street Machinery Fund - Receipts, Disburse-
ments and Balances
80
Clearing Accounts - Receipts, Disbursements
and Balances
81
Parking Meter Fund - Receipts, Disbursements
and Balances
82
Cash in Custody of City Treasurer and Summary
Reconciliation of Bank Balances - December 31,
1957 83
Outstanding Checks - Bank Reconciliations-
December 31~ 1957 84 - 86
Cash in the Custody of the Clerk of the City
Court M. J. Broom - December 31.. 1957 87
Reconciliation of Fiscal Agency Accounts -
Outstanding Bonds and Interest Coupons 88
WATERWORKS DEPARTMENT
Comments
89 - 93
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Waterworks Department Fund - Balance Sheet
- December 31, 1957
1
94
Profit and Loss Statement - Year Ended
December 31, 1957
95
Operating Costs - Year 1957 compared with
Year 1956
96 - 97
Plant and Property Accounts - January I, 1957
and December 31, 1957
98 - 99
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Salina, Kansas
May 20, 1958
To The Mayor and
The Board of City Commissioners
Salina) Kansas
Gentlemen:
Pursuant to your instructions we have made an audit of the books and
records of the
City of SaLina, Kansas
/.'
covering the year ended December 31, 1957 and now submit our report there-
on. A separate section at the back of this report presents comments, exhibits
and schedules covering the operating results of the Waterworks Department
during the year under review.
SCOPE OF THE AUDIT
The audit was performed in accordance with the general and specific
requirements of the Minimum Standard Audit Program approved by the State
Municipal Accounting Board) November 31, 1935) and as revised 1949, and
included an examination of the records of all City Offices and Officers except
the Municipal Band Board) the Public Library Board and the Public Health Board)
which Boards receive money appropriated by the City but have exclusive control
over the disbursements of both the amounts appropriated to them by the City and
other money which they may receive. We were not authorized to audit their
activities and no report is being rendered on them.
COMMENTS
The following comments are presented for your information:
SUMM, A, RY STATEMENT OF RECEIPT~ DISBURSEMENTS.., LIABILITIES
:!\-ND BALANCES OF CASH AND IN ESTMENTS - EXHIBIT II A"
This exhibit shows fund cash and unencumbered balances at the beginning
and end of the year together with receipts and Budget Charges during the year.
lilt
The composition of the total funds in the hands of the City Treasurer
are presented at the foot of the exhibit. The cash receipts and disbursements
together with the December 31J 1957 bank balances are shown in Exhibit II B".
The detail of increases and decreases in the Fund Investment accounts are
given in Exhibit "E".
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2
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COMPARISON OF ACTUAL RECEIPTS WITH BUDGET - EXHIBIT "B"
This exhibit presents a comparison of actual receipts with the antici-
pated receipts for each fund together with amounts of excess or deficiency in
receipts as compared with the budget. Actual receipts were more than
anticipated receipts by $97,027.73.
STATEMENT OF EXPENDITURES COMPARED WITH
BUDGET APPROPRIATION - EXHIBIT "c"
This statement sets forth the disbursements charged against each fund
and comparison with the 1957 Budget figures. All Fund expenditures were even
with or under the budgeted amounts with the exception of the Police Pension Fund.
EXHIBIT 11 D"
Exhibit" D" shows a Reconcilement of the Receipts, Disbursements and
Balances of the City Treasurer.
SCHEDULES 1 TO 20 INCLUSIVE
These schedules set forth the detailed receipts, Budget Charges and
beginning and ending balances by funds for the year under audit. A comparison
of actual receipts and Budget charges with Budgetary amounts is shown for all
funds inc luded in the Budget.
e.,
Salaries paid to officers and regular employees during the year 1957
were found to be in accordance with the rates specified by ordinances and the
limitations prescribed by the statutes. Classification of Salaries was scrutinized.
GENERAL OPERATING FUND
SCHEDULE "l"JI "l-A". "l-B!'. and "I-a" to "l-t"
Disbursements of the General Operating Fund Departments increased
by $139,358.30 over the same Departments in 1956.
The following summary compares the various General Operating Fund
departmental Disbursements for the 1957 with those for the preceding year.
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Increase
Consolidated Fund Departments 1957 1956 (Decrease)
Mayor and Commissioners $ 5,919.00 $ 4,322.56 $ 1,596.44
City Manager 9,432.60 8,791. 06 641. 54
Clerk and Treasurer 34,585.38 41,224.90 (6.639.52)
City Building 10,696.92 10,724.56 ( 27.64)
City Attorney 8,338.44 7,844.30 .494.14
City Court 16,687.46 16, 2 1 7. 6 8 469. 78
Police Court 2,585.41 2, 468. 00 ,,117.41
Engineering 27,369.61 26,831.34 538.27
Fire 173,456.33 144,292.68 29,163.65
Inspection 14,935.76 9,624.67 5,311.09
Park 40,776.90 41,986.47 (1,209.57)
Police 181,812.24 169,288.80 12,523.44
Street, Alley and Sewer 84, 449. 11 72,943.29 11,505.82
Garbage 126.918.02 119,670.84 7,247.18
Waste Collection and Disposal 9,926.01 10,258.41 ( 332. 40)
Sewage 35,535.43 38,429.08 (2,893.65)
Street Lighting 32,596.09 33,516.00 (919.91)
Traffic and Parking 45,519.63 53,735.52 (8,215.89)
Airport 2,859.77 2,346.00 513.77
Sw imm ing Pools 11,496.23 13,374.58 ( 1, 878. 35)
Totals $875,896.34 $827,890.74 48,005.60
During the year the City collected $47,065.74 from licenses, fees and
permits, an increase of $3,737.29 from the amount collected in 1956. Schedule
"l-A" presents the classification of the various fees, licenses and permits and
compares them to the budgetary estimates.
Franchise Ordinances in effect during the year were examined. In
each case receipts were found to be in accordance with the ordinances and
franchise agreements. The amount due from the Kansas Power and Light
Company for the last nine months of 1957 amounting to $13,442.60 for Gas and
$47,167.68 for Electric Franchise were received by the City in May 1958.
This receivable is shown in Exhibit IlEIl.
Police Court Fines and Forfeitures in the amount of $55,318.00 were
imposed during the year. This represents a decrease of $3,233.00 from the
preceding year. A statement prepared from the Police Court records is
submitted in Exhibit 111", aU but $6,020.50 of 1957 fines were settled during
the year.
Distribution of the Cigarette Tax and of the Liquor Enforcement Tax
was checked in the County Treasurer's records.
Receipts of City Court costs and fees amounted to $9.630.66 and were
traced to the records of the City Court as shown in Exhibit "Nil.
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BAND FUND - SCHEDULE "8"
...
Ad Valorem Taxes and Sales Tax comprised all the receipts to this
fund and all disbursements were made to the Salina Municipal Band Board.
LIBRARY FUND - SCHEDULE "9"
Ad Valorem Taxes and Sales Tax comprised all the receipts to this
fund and all disbursements were made to the Free Public Library Board of
Salina, Kansas.
BINDWEED CONTROL FUND - SCHEDULE "10"
All transactions in this fund appeared to be in order. Only receipts
were from Ad Valorem Tax and Sales Taxes.
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TRUST AND AGENCY FUNDS - SCHEDULE "U"
Statements of receipts, disbursements and balances of cash for all
Trust and Agency Funds are included separately under the above schedule.
Supporting Schedules "10-AI' and "10-B" set forth comparison of Cash Receipts
and Disbursements with Budget Estimates for the Fireman's Pension Fund
and the Policemen's Relief and Pension Fund respectively. During 1957 the
Firemen's Relief Fund received payments from State Insurance tax in the
amount of $8,092.50 for the year 1957, an increase over 1956 of $870.99.
The classification of the various receipts and disbursements of the
Trust and Agency Funds is set forth in a self-explanatory manner and it is
feU no further comments thereon are needed.
.,
Particular attention is called to the fact that the balance of the Police
Relief and Pension Fund as shown on Schedule "10-A'f is over $10,000.00 by
$2,942.71 and Firemen's Pension is over by $1,569.68.
INDUSTRIAL DEVELOPMENT FUND - SCHEDULE "12"
There were no receipts during 1957. No disbursements were made.
BOND AND INTEREST FUND - SCHEDULE "131:
rI
Receipts of this Fund include Ad Valorem Taxes levied for the payment
of principal and interest on general bond issues and for the payment of principal
and interest on the City's share of Speciallmprovement Bond Issues. The
proceeds of special assessment taxes assessed against property owners for
the owner's share of the cost of special improvements are also included in
the receipts of this fund.
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WATERWORKS DEPARTMENT - SCHEDULE "14"
,.
This schedule shows a summary of the receipts and disbursements
of the Waterworks Department, which cleared through the City Treasurer
during the year.
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The balance shown at the end of the year consists of cash only and
does not include investments owned by the Waterworks Department. These
investments are listed in detail on Exhibit "E". Additional comments, exhibits
and schedules pertaining entirely to the Waterworks Department are submitted
in a separate section at the back of this report. It should be noted that
collections by the Waterworks Department on December 31, 1957 are not
reflected in this fund or on any of the other Fund records at the close of the
year. A Cash Fund of $1, 500.00 is maintained in the Waterworks Office.,
Liabilities at December 31, 1957 were not charged to the fund on the City
books. Such amount is shown in Schedule A of this report, however.
A summary of the Waterworks Department's cash and investments at
December 31, 1957 is shown below:
Cash in the custody of the City Treasurer - General and Reserves
Investments in the Custody of the City Treasurer
Cash fund maintained in the Waterworks Department Office
$62,275.93
300,000.00
1,500.00
Total Cash and Investments shown on City records
December 31, 1957 collections
$363,775.93
1,027.72
Total shown on Waterworks Books
$364, 803.65
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CONSTRUCTION FUND - SCHEDULE 1115"
The Various Construction Projects Accounts are grouped under this
schedule and the receipts, disbursements and balances of each construction
project account as well as the total receipts, disbursements and balances of
all construction project accounts are shown therein.
MATERIAL STORES - SCHEDULE "16"
Charges to this fund were for materials purchased and credits are for
inter-fund sales.
BRIDGE OR STREET BUILDING MACHINERY AND
EQUIPMENT FUND - SCHEDULE "18"
.
$90.35 was received in this account during 1957. $4, 143.60 was spent
for Machinery and Equipment during 1957, leaving no balance.
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CLEARING ACCOUNTS - SCHEDULE "19"
Ii
A grouping fund for all collection accounts, labeled "Clearing" was
established. Income tax, Social Security Tax, and Sales Tax Collections,
Bond Deposits, and Receipts received in advance, are all included under this
category. See Schedule "19".
PARKING METER REVENUE - SCHEDULE "20"
According to Revenue Bond agreement, an account has been established
for Parking Meter Revenue, which is shown, together with disbursements from
the fund, under Schedule "20".
CASH IN THE CUSTODY OF THE CITY TREASURER - EXHIBIT" D"
,..
Under this exhibit is shown a summary statement of the Treasurer's
Cash Balance at the beginning of the year, the receipts and disbursements
clearing the Treasurer's Bank Accounts during the year, and the Treasurer's
Cash Balance at the close of the year.
Schedule "21" shows the reconciliation of the Bank Balances confirmed
to us by the depositories with the December 31, 1957 balances on the Treasurer's
books. A list of the Outstanding Checks at that date is set forth in Schedules
"21-A".
..
In accordance with the customary procedure, the City's Books and
Records were not closed until a few days after the close of the year in order
that all receipts and disbursements applicable to the year 1957 might be
entered. The 1958 deposits shown on this reconciliation (Schedule "21")
consisted of collections applicable to the year 1957.
INVESTMENTS IN CUSTODY OF THE CITY TREASURER -
EXHIBIT "E"
This Exhibit sets forth a description of the investments in the Custody
of the City Treasurer as at the beginning and closing dates of the audit period
together with details of the change in investments during the period.
Investments in the custody of the treasurer on May 5, 1958 as of
December 31, 1957 were verified by inspection and by correspondence.
Interest Coupons on Bonds were properly accounted for and the income
from investments collected during the period was traced into the records
of cash received.
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TAXES
The City's share of the 1956 taxes collected by the County Treasurer
was traced into the various City of Salina 1957 Fund Tax Accounts maintained
on the records of the Salina County Treasurer.
From the records maintained by the County Treasurer and without a
detailed examination. it appeared that the County had distributed to the City
its share of 1956 Tax Levy Collections together with Collections during the
year on Taxes assessed in prior periods. and that these distributions were
made to the City on the basis of the tax levies for the years in which the
collected Taxes were levied. It was determined that the City credited
receipts from the County Treasurer to the City Funds on the same basis.
....
The County Treasurer's allocations on Sales Tax residue to the City
appeared to be in accordance with the statutes.
SUMMARY AND RECONCILIATION OF 1956 TAX ROLL SHOWING
TAXES ASSESSED AND COLLECTED BY THE COUNTY TREASURER
AND UNCOLLECTED BALANCES - EXHIBIT "F"
This exhibit sets forth the original tax roll applicable to the City of
Salina, as certified by the County Clerk to the State Tax Commission. and
is adjusted for additions to the tax roll. taxes refunded by the County. and
taxes remitted to the City, for the purpose of developing the amounts of
1956 taxes assessed but not collected by the City.
--.
STATEMENT OF TAXES RECEIVED FROM THE COUNTY TREASURER
SHOWING CURRENT AND DELINQUENT TAXES AND DISTRIBUTION
TO FUNDS ON BASIS OF ASSESSMENT - EXHIBIT "G11
This statement shows the total amount of taxes received by the City
during the year 1957 and the years in which such taxes were levied by the
City. The allocations to the City Funds is based on the tax levy for the
years in which the collected taxes were levied. Included in this exhibit is an
analysis of delinquent and current.. tangible and intangible taxes received.
The individual fund statements of receipts, disbursements and
balances of cash for tax levying funds.. Schedules "l" to "13H. inclusive.
shows the total Ad Valorem Taxes received by each tax levying fund.
"
..
9
"'"
SUMMARY OF ACCOUNTING PROCEDURE AND VERIFICATION
OF RECEIPTS AND DISBURSEMENTS OF CITY CLERK AND CITY TREASURER
..
Receipts: The City Clerk is the principal collecting and accounting officer.
All items of cash received, except taxes and infrequent collections received
directly by the City Treasurer, are handled first by the City Clerk or by Clerks
in his office. The City Clerk and City Treasurer are provided with standard
triplicate receipt forms numbered by the printer and a receipt is issued for each
individual collection made by these officers. The City Clerk deposits collections
made through his office on the average of every two or three days, and a test
c heck of his records indicate that his collections were made intact and promptly.
....
The City Treasurer reports each of his collections separately to the
Clerk and such collections are recorded on the Clerk's cash receipts record.
The City Clerk's records, indicated that the City Treasurer had promptly
deposited all sums of money coming into his hands.
Duplicate of receipts issued during the audit period by the City Clerk
and City Treasurer were test checked into the Clerk's record of cash received
and the mathematical accuracy of that record was verified. The auditor
scrutinized the fund classification of the receipts as shown on the Clerk's
c ash record, for verification of fund distribution and the classification of
receipts within the funds was test-checked. Monthly totals of fund receipts
were traced from the receipts record into the fund ledger. The entries in
the cash receipts record were also test-chec ked into the receipts analysis
record, and that record was tested as to accuracy of totals.
"'
Records of licenses issued and other available evidence of cash
received were also test-checked into the Clerk's and Treasurer's cash books.
The collections of the Director of Finance were traced into the Treasurer's
Bank Accounts; Collections of the Treasurer were also traced into his various
bank accounts. The three local banks were approved as depositories by the
Governing body on June 19th.. 1933. The First Trust Company was approved
as a depository January 15. 1957.
No cash was on hand in the office of the City Clerk at January 1.. 1958
since all cash rec;eived was deposited intact. All 1958 deposits applicable
to the year 1957 were entered on the books as at December 31. 1957. Certain
collections.. made in 1957. were applicable to the year 1958 and are shown
in a separate fund called 1958 receipts paid in advance.. and are included in
"Clearing Accounts".
"
Disbursements: All claim vouchers paid during the year were examined
and test checks of postings and extensions were made. Claim Vouc.hers were
test traced into the Clerk's ordinance registers, and the fund distributions
were all checked to the Ledger Sheets. The mathematical accuracy of the
City Clerk's warrant registers were proven and the fund totals of each
,
..,.<.~
":"'-0.',,,,0$
10
""
appropriation ordinance were traced into the fund ledger. Postings were
test-checked from the Clerk's warrant register to the disbursements analysis
record and that record was proven for accuracy of totals.
The City uses a warrant form for making disbursements, which be-
comes a check on being run through a check writing machine which imprints
all signatures. All checks cancelled during the year were examined and
traced to the appropriation ordinance record.
Fund Ledger: The City maintains separate fund accounts for the cash and
investments of each City Fund. All postings to the Fund Ledger were traced
from their source into the Fund Ledger, and the mathematical accuracy of
t he Ledger was proven. Fund Ledger Balances were computed and a total
balance was abstracted from that record.
'of
Treasurer's Records: The Treasurer1 s record of checks issued, and
deposits made. and bank balances is maintained by a bookkeeper i.n the
office of the City Clerk as an independent record. Statement of total receipts,
disbursements and balances as shown by this record are set forth in Exhibit "D".
CLERK OF THE CITY COURT
STATEMENT OF RECEIPTS, DISBURSEMENTS AND BALANCES OF CASH -
EXHIBIT 11 E II
This exhibit sets forth the cash balances in the custody of the Clerk
of the City Court, at the beginning and end of the audit period together with
receipts and disbursements during the year 1957. These figures were taken
from the records of the Clerk of the City Court.
""
A comparison of fees on hand and cash balances as of December 31,
1957 is shown at the foot of the statement. A list of the individual case balances
a re not set forth in this report, since it is a part of the Clerk's permanent
records, and was verified to the Case Ledgers.
Reconciliation of the Clerk of the City Court cash balances at the
Farmer's National Bank, Salina, Kansas, is shown on Schedule "23".
Cancelled checks were examined for signature and endorsement. The
Clerk of the City Court maintains a record of cash received and disbursed,
a ledger of cases and monthly reconciliation of case balances with the cash
balance.
..
Verification was made by comparison of cancelled checks with
disbursements as recorded, by proof of monthly Postings by addition, by
comparison of all duplicate receipts to the receipt record, and comparison
of such totals with amounts recorded and by test-check of individual items
to the amount recorded.. by verification from the records or reports of City
and County officials as to amounts shown paid to them, by test-checking of
items of receipts and disbursements to the Dockets and to the Case Ledgers.
11
..
POLICE COURT FINES AND FORFEITURES
.
A Police Sargeant acts as collection officer for the Judge of the
Police Court. Entries on the Police blotter show the amount of the Appearance
Bond deposited; fine imposed or other deposition of the case; fine collected or
paid by work; and other information regarding the case. Receipts for fines
paid are issued from a duplicate receipt book, the duplicate being retained
for all except still traffic violations, which are entered in total each day.
These totals were test-checked by addition of tickets and duplicates were test-
checked to the docket.
...
Cash, as received, in fines and Bond Forfeitures.. is placed in
numbered case envelopes which are accumulated until the end of each Blotter
Page, when these envelopes together with other similarly numbered case
envelopes containing fines, workout, parole, dismissal evidence, are turned
over to the Police Judge who reconciles the cash and other items with his
docket records and prepares an analysis thereof which he submits to the City
Clerk together with the cash received. During recent months payments have
been made more frequently. This auditor was authorized and did arrange a daily
reporting system together with controls. To date the system is not in effective
use. Still Traffic Fines are turned over daily.
The analysis of fines imposed for the year 1957, as prepared and
submitted by the Police Department to the City Manager, was examined and
found approximately correct.
SUMMARY OF POLICE COURT RECORDS - EXHIBIT "111
~
This exhibit shows the January 1, and December 31, 1957 balances
of uncollected fines by the following years - 1952, 1955 and 1956 together with
the 1957 collections, paroles, workouts. and dismissals for each year and
group of years.
Verification was made by test additions of the duplicate receipts for
several months and comparison with cash reported and paid to the City Clerk,
for all months. Tests were made from duplicate receipts to the envelopes
and from envelopes to the Police Blotter. Page footings of the Judges Blotter
was proven and compared with the page analysis for each month. Tests of
monthly fines and collections was made for the year 1957 from the Blotter
and compared with those reported to the City Clerk and City Manager.
SUMMARY OF THE RECORDS OF THE CITY BUILDING INSPECTOR -EXHIBIT 11Jl1
This exhibit shows a classification of the collections made by the
building Inspector together with the remittances made to the City Clerk during
the period from January 1.. to December 31, 1957.
..., "l
12
"
.
Cash received from the collection of fees and issuance of permits as
shown by the duplicate receipts.. were traced into the Register of Collections
maintained in the Building Inspector's Office.. and from that Register to the
monthly reports and remittances to the City Clerk. Fee charges appear to
be in accordance with the rates set by ordinances.
COMPARISON OF DEPOSITORY BONDS AND BALANCES OF DEPOSIT -
EXHIBIT 11 A II
This statement compares the balances on deposit as at December 31,
1957 with the amounts of depository bonds pledged by the banks as collateral
to assure the payment of these deposits. The local banks have pledged United
States Government or Kansas Municipal Bonds as collateral for deposit of
public moneys. It appeared that there was sufficient collateral pLedged at
<3:11 times as required by law.
The Governing Body does not approve depository bonds as required
under section 13-2107 of 1943 supplement.
All depository bonds were confirmed by correspondence with banks
holding same for safekeeping.
FIDELITY BONDS IN FORCE - EXHIBIT l1Ll1
~
FideLity bonds in Force as of December 31, 1957 as detailed under
the exhibit were inspected and checked to the statues and 1948 revised
ordinances to determine that such bonds meet statutory requirements as
to type, amount and approval. All Fidelity Bonds except those of the Clerk
of the City Court and the Marshall of the City Court are in custody of the
City Clerk and Director of Finance. The bonds of the Clerk of the City
Court and the Marshall of the City Gourt are in custody of the County Clerk
as is provided for under 20-1420 and 20-204 and 205 C. N. 1935. The bonds
of the Clerk of the City Court and the Marshall of the City Court are drawn
in favor of the State of Kansas rather than in favor of the City of Salina.
All other fidelity bonds were drawn in favor of the City of Salina. The
liability of Surety Companies on all fidelity bonds was confirmed by corres-
pondence with the Home Office of the Surety Companies, and it was ascertained
that each of these companies was authorized to do business in the State of Kansas.
INSURANCE IN FORCE - EXHIBIT l1Ml1
This exhibit presents a summary statement of the Insurance coverage
on the various properties owned by the City together with the type of insurance
thereon. Policies are issued, in most instances, to cover a period of either
three or five years.
13
The properties listed under the heading of City Buildings and
Properties with a total coverage of $616,590.00 are insured by a group
of~ companies with each policy having a ninety percent co-insurance clause.
The Memorial Hall Building and contents are insured by a group of
25 companies for $231,000.00. Each of the policies in this group contains a
ninety percent co-insurance clause.
Airport policies carry 80% and sewage Building Policies carry 90%
co-insurance.
Insurance coverage on other properties not included in the above
groups and other types of protection are listed separately. Insurance coverage
pertaining to the waterworks department is shown separately on a schedule
in the latter part of this report also.
...
It was determined that all insurance companies writing insurance on
the City's property were authorized to do business in the State of Kansas.
ACCOUNTS RECEIVABLE - EXHIBIT "Nil
Accounts due to the various funds of the City as at December 31, 1957
as determined by our examination are shown on this exhibit. No independent
verification was made with debtors. This exhibit does not include unpaid taxes.
ACCOUNTS PAYABLE
"""
No separate schedule has been presented of accounts payable as they
a re classified by funds under Exhibit II All. The amounts included as liabilities
were determined from inspection of the records maintained by the City Clerk's
office.
STATEMENT OF BONDED INDEBTEDNESS - EXHIBIT "Oil
This statement presents, in detail, the bonded indebtedness of the
City of Salina, at December 31, 1956 and December 31, 1957 together with
bonds issued and retired during 1957.
The following statement shows amount of bonds maturing each year.
..
,
14
Year Due
Due Each Year
Total Bonds $
~
-.
1958
1959
1960
1961
1962
1963
1964
1965
1966
1967
1968
1969
1970
1971
1972
1973
$764,009.26
695,199.55
658,000.00
616,000.00
481,000.00
474,000.00
403,000.00
389,000.00
330,000.00
291,000.00
204,000.00
117,000.00
119,000.00
62,000.00
62,000.00
62,000.00
$5,727,208.81
There was $210,000.00 of off street Parking Bonds outstanding
January 1, 1957 and $183,000.00 at December 31, 1957.
The following schedule shows the total Bonded Indebtedness outstand-
ing at the close of each of the last ten years.
.....
December 31, 1947
1948
1949
1950
1951
1952
1953
1954
1955
1956
1957
Bonded Indebtedness
$ 705,939.15
1,027,014.09
1, 474,094.86
1,398,901. 43
1,538,099.96
1,836,017.06
3,633,426.13
3,953,396.19
4,794,503.64
4,843,694.67
5,727,208.81
RECONCILIATION OF THE CITY OF SALINA FISCAL
AGENCY ACCOUNT - SCHEDULE 1122"
The balance shows as unpaid December 31, 1957 has been confirmed
by the State Accountant. Cancelled bonds and coupons paid by the Fiscal
Agency during the year 1957 were carefully examined and checked against
the bond record and found to be proper charges.
..
15
..
TEMPORARY NOTE INDEBTEDNESS - EXHIBIT "pll
This statement shows the amount of Temporary Note Indebtedness
owed by the City at December 31, 1957. These notes will be repaid out of
the proceeds of bond sales. Verification of authorized issuance was received
from the Kansas State Treasurer.
MINUTES AND ORDINANCES
The minutes of the meetings of the governing body during the audit
period, ordinances enacted during the period and the 1948 revised ordinances
were reviewed for matters pertaining to the audit. The Minutes appeared to
be complete and in good order.
GENERAL
-;
During the course of the audit, explanations of various matters
were obtained from officers and employees of the city. We wish to express
our appreciation for the co-operation and assistance of all those with whom
we came in contact.
CERTIFICATE
We certify that, in our opinion, subject to the foregoing comments,
the accompanying exhibits and related schedules properly reflect the financial
condition of the City of Salina, Kansas, as at December 31, 1957, and the
results of its operations for the period from January 1, 1957, to December 31,
1957, inclusive.
"'
We further certify that, subject to the comments pertaining to the
Waterworks Department Fund, as shown on the pages immediately following
Schedule 1123" of this report, the exhibits and schedules pertaining to the
Waterworks Department Fund correctly reflect the financial conditions of
that Fund as at December 31, 1957 and the results of the operations of that
Department for the period from January 1.. 1957 to December 31, 1957,
inclusive.
Respectfully submitted,
Dewey N. Turner
, ~t~,J
(--
By
Dewey N. Tur er, Licensed
Municipal Pub ic Accountant,
#129 in charge of and actively
engaged on this audit.
16
'A"
Exhibit
CITY OF SALINA, KANSAS
SUMMARY STATEMENT OF RECEIPTS, DISBURSEMENTS
AND BALANCES OF CASH AND INVESTMENTS
YEAR JANUARY 1 1957 TO DECEMBER 31, 1957 INCLUSIVE
Cash
Balances
12-31-57
Liabilities
12-31-57
Unencumbered
Cash
12-31-57
Cash
Accountability
Unencumbered
Unencum -
bered Cash
1-1-57
Liabilities
1-1-57
aid in 1957
Charges
1957
Receipts
1957
Cash
1-1-57
352.70
787.60
150.37
303.22
200.98
630.85
144. 71
242.89
259.96
942.71
926.03)
771. 84
201.96
569.68
633.44
$ 91,
5,
1
2
2
1,
408.22
386.92
$32,
2,
377.26
67.69
1,
12
(1,
73,
64,
11
265
110.26
32,
944.48
400.68
150.37
925.96
133.29
630.85
144.71
242.89
259.96
942 . 7 1
926.03)
771. 84
091.70
569.68
283.09
$58,
3,
1,
304.56
804.45
$908,
12,
249.04
205.13
$967,
16,
2,
1,
12,
( 1,
73,
32,
11,
197,
43 500.00
42,148.44
11,712.79
18,750.00
6,170.00
58,465.05
1,368.98
10,105.53
1,926.03
575,086.68
689,700.67
650.37
074.40
846.08
380.85
314.71
707.94
628.94
048.24
44,
43,
13,
19,
6,
59,
1,
23,
13
96
55
12
08
69
04
75
67
93
648,858.52
721,792..3,7
24,245.29
2,590,001. 88
564,081. 18
509,972.88
13,197.88
206,119.86
777.34
819.49
047.41
882.02
10,
84,
211,
-1.h
383
12 675.61
392,718.79
Cash
Funds Budgeted
General Operating
Memorial Hall
General & Special Improvement
General Improvement
Cemetery
Public Health
Band
Library
Noxious Weed
Firemens Pension
Water Refunds
Bond and Interest
Waterworks.
Police Pension
Totals
943
102
280
996
551.
437
171
640
241
502
$911,
13,
43
41,
11,
18,
6,
58,
1,
12,
305.91
102.17
369.82
078.28
295.00
943.16
143.67
067. 19
387.27
545.31
$55,
3,
1,
1,
2,
711.77
504.89
$10,
1,
406.09
697.33
1,
68
06
82
37
33
16
67
19
27
31
017.
607.
369.
484.
992.
943
143
067
387
545
$66
3
1,
2,
2,
1,
265.79
13,
10,
84,777.34
225,085.28
11,047.41
410,467.89
68.350.35
2
2,
585.87
26,
11,054.32
186,395.91
13.971.12
054.32
395.91
971. 12
11,
186
13
2,515.00
34,649.24
15,357.84
10,797.67
931. 00
201.40
359.06
232.56
25,
1,
302,
2,515.00
34,649.24
15,357.84
10,797.67
931. 00
25,201.40
1,359.06
302,,232.56
2,622.00
~n. 326 ~ .3CZ
4,2 71
-;7 8"
315,227.65
95,313.34
4,143.60
6,409.32
14,834.22
58,094.62
,
2,
11,054.32
501,623.56
109,284.46
4,143.60
6,409.32
17,349.22
87,743.86
15,357.84
10,797.67
3,553.00
87, 127.72
5,580.77
860,025.34
2
970.44
076.82
90.35
405,
102,
2,
21
00
00
00
00
00
77
090
693
225.
209.
090.
599
580
15
14,
2
73,
5
11,054.32
95,653.12
7,207.64
4,053.25
6,409.32
2,259.01
73,050.86
15,132.84
10,588.67
1,463.00
13,528.72
112.20
828.42
47.60
5
5
054.32
653. 12
319. 84
053.25
409.32
087.43
098.46
132.84
588.67
463.00
528.72
388.97
11,
95,
12,
4,
6,
3,
73,
15,
10,
1,
13
246
Budgeted
Development
Construction
Clearing Accounts
Street Machinery
Housing
Funds Not
Industrial
Endowment
T ru st
Stores
Firemens Relief
Cemetery Endowment
Hillcrest Memorial
Hillcrest Memorial
Parking Meters
Civil Defense
Totals
Veterans
Material
2
2"
240
988.22
866.00
75
.. Q(l'
10
85
44,518
3.:GO.,> 0 0 0
4,833
$349,351
567
68.350.35
499.515.65
57
48,518.75
518. 75
950.511.
$48,
4,
5~450.027.22
825,744.45
700.00
5,700.00
5,
$
4,
624.282.77
09
.
574
32,
656.856.86
00
00
10
10
700.
000.
833.
533
1,
300,
4,
$ 30 6,
Totals'" All Funds
Investments
Firemens Relief
Waterworks
Mausoleum Endowment Tru st
Total Investments
re-
I
I.
;;":i~,~~>t
17
Exhibit "B"
CITY OF SALIN~ KANSAS
STATEMENT OF RECEIPTS, COMPARED WITH BUDGED AMOUNTS
January 1, 1957 to December 31, 1957, Inclusive
Ac tual Amount Amount
Receipts 1957 over under
1957 Budget Budget Budget
Tax Levying Funds
General Operating 911,943.13 884,204.76 27,738.37
Memorial Hall 13, 102.96 13,714.12 611. 16
Cemetery 11,551.08 11,568.15 17.07
General & Special Improvement 43,280.55 42,948.20 332.35
, General Improvement 41,996.12 41,830.93 165.19
I Public Health 18,437.69 18, 141. 24 296.45
I
I Bond 6, 171. 04 6,113.51 57.53
Noxious Weed 1,241.67 1.. 238.65 3.02
Firemen's Pension 12,502.93 11, 190. 15 1,312.78
Police Relief & Pension 13,197.88 12,.193.61 1,004.27
Bond and Interest 564,081. 18 497,900.75 66,180.43
Library 58,640.75 58,075.18 565.57
Total Tax Levying .FJ.mds 1,696,146.98 1,599,119.25 97,027.73
;
Non-Tax Levying Funds
Waterworks 509,972.88
Clearing Accounts 102,076.82
Construction 2~ 405, 970. 44
Civil Defense 5,580.77
Stores Account 15,090.21
Firemen's Relief 14,693.00
Hillcrest Memorial Trust 2.. 090. 00
Hillcrest Memorial Endowment 209.00
Street Machinery 90.35
Parking Meter Revenue 73,599.00
Cemetery Endowment 225.00
Total Non-Tax Levying Funds3, 129, 597.47
Total All Funds
4,825,744.45
..
.
to
r-------
18
Exhibit "c"
CITY OF SALINA, KANSAS
COMPARISON OF ACTUAL DISBURSEMENTS WITH THE BUDGET
January 1, 1957 to December 31, 1957, Inclusive
Total
Disbursement
Exhibit" A"
Tax Levying Funds
General Operating
Memorial Hall
General & Spec ial Improvement
General Improvement
Cemetery
Public Health
Band
Library
Noxious Weed
Firemen's Pens ion
Police Relief & Pension
Bond and Interest
Total Tax Levying Funds
908,304.56
12,804.45
43,500.00
42,148.44
11~712.79
18,750.00
6,170.00
58,465.05
1,368.98
10, 105.53
12,675.61
575..086.68
1,701,092.09
Non-Tax Levying Funds
Waterworks 659,516.44
Clearing Accounts 95,313.34
Construction 2,315,227065
Veteran's Housing 6,409.32
Stores Accounts 14,834.22
Firemen's Relief 53,094.62
Hillcrest Memorial Trust 2,622.00
Civil Defense 4,221. 71
Parking Meters 61, 926.32
Street Machinery 4, 143.60
Total Non-Tax Levying Funds3, 217, 309.22
Total All Funds
4,918,401. 31
t
l
,
,
.
~
r
I
Anticipated
Disbursement
"Budget"
909,027.05
14...275.00
43,500.00
42,200.00
11,895.00
18,750.00
6,170.00
58,465.05
1,410.00
10,770.00
11,650.00
575,511.48
1,703,623.58
Amount
Under
Budget
722.49
1,470.55
51. 56
182.21
41. 02
664.47
424.80
2,531. 49
Amount
Over
Budget
1,025.61
19
Exhibit liD"
CITY OF SAlJfNA. KANSAS
CASH RECEIPTS;t DISBURSEMENTS & BALANCES OF THE CITY TREASURER
WITH RECONCILIATION OF DISBURSEMENTS
January 1.. 1957 to December 31, 1957, Inclusive
Balance January 1, 1957
Receipts (Exhibits flAfI and flBii)
Total Accountability
Disbursements
1957 Budget Charges
4,916,475.28
Plus 1956 Liabilities Paid
32,574.09
4,949,049.37
Less Liabilities 12/31/57
36,240.09
5, 912~ 809. 28
Add Disbursements Charge to
Water Surplus
656,856.86
4,825,744.45
5,482,601. 31
1,926.03 4,914,735.31
Balance December 31, 1957
Cash December 31, 1957
The Farmers National Bank
The Planters State Bank
The National Bank of America
First Trust Company
159,027.71 .
238,569.32
120,268.97
50,000.00
Total Cash in Banks
$ 567,866.00
567,866.00
---~--~-
20
'E"
Exhibit
CITY OF SALINA KANSAS
INVESTMENTS IN CUSTODY OF CITY TREASURER
December 31, 1957
Balance
12-31-57
23,518.75
21,,000.00
44,518.75
300,000.00
300.000.00
$ 4.833.10
Reduction
1,700.00
4,000.00
5,700.00
Addition
23,518.75
25.000.00
48,518.75
Balance
1..1...57
1,700.00
1,700.00
300;,:000.00
300,000.00
$ 4.833.10
Bond
Number
Interest
Rate
Date
Due
Date of
Issue
1-1/2
Cost (par $25,000)
Fund
Firemen I S Relief
City of Salina Bond
City of Salina Bonds
City of Salina Temporary Note
Total
Waterworks
IT. S. Treasury Bonds
Total
00)
Cost (5,000.
(c)
Mausoleum Endowment Trust
Salina Water Revenue Bonds
~
~
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~
------,-
21
'FI!
Exhibit
CITY OF SALINA KANSAS
SUMMARY & RECONCILEMENT OF THE 1956 TAX ROLL SHOWING TAXES
ASSESSED BY COUNTY CLERK, COLLECTED BY COUNTY TREASURER &
REMITTED TO Crry TREASURER & LIST OF UNCOLLECTED & UNREMITTED
BALANC ES
Totals
To City
Treasurer
Long
(Short)
Tax
Sales
Unpaid by
Co. Treas.
Lede:er
Total
Current
Collections
Adjusted
Tax
Roll
D&E
& Abated
Tax
Added
Tax
Original
Tax
Roll
(13.66)
(. 18)
(.22)
(1, 19)
(1. 69)
(.27)
( . 5 1)
(.04)
(.23)
(.27)
(1.36)
((8.78)
25.23
(19.06)
6.17
(.04)
(.02)
2.35
4.40
.48
.98
.41
.53
.17
2.13
16.41
18
11
29
21
69
56
63
63
64
71
83
77
52
02
629
218.
847.
124.
158.
840.
188.
191.
360
24
162
192
959
190
9,
9,
1,
95
17
12
25
71
21
23
15
66
30
30
60
39
61
603
237.
841.
124.
158.
838
184
191
359
24
162
192
957
173
9,
9,
1,
54
92
46
65
60
92
63
76
30
25
03
74
17
26
428,382
50,338
478,721
5,525
7,059
37,394
52,879
8,526
16,044
1. 099
7,244.
8,575.
42,687.
275,381.
986.49
576.09
562.58
649 . 90
218.31
233.13
063.86
717.91
403.96
123.55
406.33
768.34
644.56
554.87
437,
50,
488,
5,
7,
38,
54,
8,
16,
1,
7,
8,
43,
281,
23
39
62
05
94
08
46
68
80
80
42
81
53
20
1,089
211
1,300.
14.
17.
95.
134.
21.
40.
2.
18.
21.
108.
700
73
70
43
61
05
52
92
04
20
48
31
37
54
34
81
915.
222.
138.
37.
48.
254.
359.
58.
109.
7.
49.
58.
290.
874.
2,
4,
7,
99
78
77
34
20
69
40
681.55
335.56
118.87
375.44
731. 78
462.55
380.73
159.
564.
724.
626.
188.
073.
838.
436,
46,
482,
5,
7,
38,
53,
8,
16,
1,
7,
8,
4;3,
280,
Operating
Funds
General Op
Tangible
Intangibll
Total Gel
Band
Cemetery
General Improvement
Library
Memorial Hall
Public Health
Noxious Weeds
Fireman's Pension
Policeman's Pension
General & Special Imp.
Bond and Interest
Total Ad Valorem &
Intangible T axe s
6
6,
1,
33.97
28.88
91. 92
(113.55)
(4.00)
3.25
50
99
46
30
00
75
20.241.
787
439.
644.
41
912
4,
2,
1,
8,
207.53
759.11
347.54
757.85
45.00
909.50
20,
4,
2,
1,
8,
77
15
25
26
00
66
139.
724.
595.
292.
264.
875
941
183,
89,
8,
281,
347.30
26
79
11
00
16
188,483
91,942.
10,050.
309.
290.785
961,
2.476.39
73
00
00
73
67
75
2
144.
285
10,
953,537.88
550.99
942.79
125.11
311. 00
929.89
188,
91,
10,
290
Specials
Paving
Sewer
Water
Weeds
Total Spe cials
37.22
$
154.25
$29,
117.03
$29,
43
015
223,
1,
132.46
$10.285.81
77
.
244,467
$1,
Funds
All
Total
.
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22
Exhibit" G"
CITY OF SALINA, KANSAS
STATEMENT OF TAXES RECEIVED FROM COUNTY TREASURER
SHOWING 1956 TAX & PRIOR TAX RECEIVED AND
DISTRIBUTION TO FUNDS - YEAR 1957
Funds
Ad Valorem & Intangible Tax
General Operating
Ad Valorem
Intangible
Total General Operating
Memorial Hall
General & Special Improvement
General Improvement
Cemetery
Public Health
Band
Library
Noxious Weeds
Firemens Pens ion
Polic e Pens ion
Bond and Interest
Total Ad Valorem & Intangible
Specials
Curb) Gutter & Paving
Sewer
Water Service
Weed
Total Specials
Total-All Funds
From 1955
& Prior
Years
5,376.00
191. 44
5,567.44
113.26
470.11
523.79
7 G. 10
223.12
80.18
668.57
16.92
96.52
80.28
3,523.02
11,433.31
1956
429,619.62
50,381.64
480,001. 26
8,551. 38
42,810.44
37,502.91
7,079.99
16,090.63
5)541.61
53,032.33
1,102.42
7,264.95
8,600.50
276)176.50
943,754.92
Totals
434,995.62
50,573.08
485,568.70
8,664.64
43,280.55
38,026.70
7,150.09
16)313.75
5.621. 79
53,700.90
1.119.34
7,361.47
8,680.78
279,699.52
955,188.23
186,808.42
92)077.88
8.593.86
301. 92
287,782.08
1,242,970.31
23
Exhibit "H"
CITY OF SA:cfFtA, KANSAS
CLERK OF THE CITY COURT
ST ATEMENT OF CASH RECEIPTS, DISBURSEMENTS AND BALANCES
January 1, 1957 to December 31, 1957, Inclusive
(53.46 )
$ 1,809.05
$ 9,630.66
1,414.14
171. 15
7,244.01
356.81
16,091.71
34,908.48
36,717.53
9,630.66
1, 155.99
171. 30
7,244.51
447.00
15,639.82
34.289.28
2,428.25
2,368.75
59.50
59.23
December 31
1956 1957
1,720.96 2,194.41
88.09 203.48
1,809.05 2,397.89.
1,880.80 2,368.75
(71. 75) ,29..14,
Balance January 1, 1957
Receipts
City Fees
Sheriff Fees
Judicial Fees
Fines
Costs
Miscellaneous
Total Receipts
Total Accountability
Disbursements
City Fees to City Clerk
Sheriffs Fees to Sheriffs
Judicial Fees to County Treasurer
Fines Remitted to County Treasurer
Costs Remitted
Miscellaneous
Total Disbursements.
Balance December 31, 1957
Balance Per Case Ledger
Difference 12-31-57
Difference 12-31-56
Cash in Bank
Cash on Hand
1955
1,568.25
238.29
1,806.54
1,859.00
Cash Balances
Cash Long (Short) of Case
Balances
."1 .:,.:'__~'.:~~"... -,..~";~~ ~.,,'
24
Exhibit II I"
.,
CITY OF SALINA". KANSAS
SUMMARY OF POLICE RECORDS
1952 to 1957, Inclusive
1952
1955
1956
1!357
Totals
Fines Imposed
Balances 1-1-57 85.00 152.00 4,880.00 5,117.00
Fines Imposed 55,318.00 55,318.00
Total Accountability $ 85.00 $ 152. 00 $4~880.00 $55, ~n8. 00 $60,435.00
..
Accounted for by:
mCash Collected 9.00 69.00 2,560.00 46,~~92.50 48,930.50
Fines Worked Out B75.00 675.00
Paroled and/or Dismissed 74.00 200.00 1,835.00 2,225.00 4,334.00
Adjustments 2.00 (117.00) 205.00 105.00 195.00
Total Credits 85.00 152.00 4,600.00 49,297.50 54,134.50
Balances 12-31-57 $ 280.00 $ 6,020.50 $ 6,300.50
.
25
Exhibit II J"
CITY OF SALINA.. KANSAS
SUMMARY OF RECORDS OF CITY BUILDING INSPECTOR
Year 1957
Collections
..
Building Permits and Inspections
Gas Inspections
Plumbing Inspections
Elec tric Inspec tions
Sign Permits
Radio and T. V. Antenna Permits
Air Conditioners
Fence
$ 5,034.62
616.50
1,370.25
3, 001. 50
23.50
5,265.00
12.00
6.00
Total Collections 1957
$15,329.37
Credit Balance (Overpayments 1957)
(55.43)
Total Accountability
15,273.94
Remitted to City Clerk - 1957
15,273.94
Difference
None
~':t::i~~.:l,::.,/Y- ,.~~..
"
26
Exhibit "K"
CITY OF SALINA.. KANSAS
COMPARISON OF DEPOSITORY BONDS AND BALANCES OF DEPOSITS
December 31, 1957
Farmers Planters National First
National State Bank of Trust
Name of Accounts Bank Bank America Company
H. H. Eberhardt,
City Treasurer 158,527.71 300,529.79 119,768.97 50,000.00
W. T. Broom, Clerk
of City Court 4,168.49
"
Totals 162,696.20 300,529.79 119,768.97 50,000.00
Less F.D.I.C. 10,000.00 10,000.00 10,000.00 10,000.00
Balances to be secured
by Collateral 152,696.20 290,529.79 109,768.97 40,000.00
Required 70% 106,887.00 203,371. 00 76.. 838. 00 28,000.00
Bonds Deposited by Banks $320,000.00 $314,500.00 $310,000.00 $ 50,000.00
t
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i
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..
~
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.
27
Exhibit "L"
CITY OF SALINA:. KANSAS
FIDELITY BONDS IN FORCE
December 31, 1957
Date Date
Name Title Effective Expires Amount
/il Carl Ramsey City Commissioner 4-12-55 4-12-61v $ 5,000.00
Ed P. Wenger City Commissioner 4-6 -55 4-6 -59 'v 5,000.00
Don McCune City Commissioner 4-5-57 4-9-61/ 5,000.00
Ralph Exline City Commissioner 4-5-55 4.-5-59\. 5,000.00
Harold Jaeger City Commissioner 4-5-57 4-9-61/ 5~000.00
W. J. Broom Clerk of City Court 4-10-57 4-10-58V! 2,000.00
Loren A. Lemon Marshall of City Court 4-10-57 4-10-58 2,000.00
Leland Srack City Manager and Supt. .
of Waterworks 2-1-52 Indefinite 5,000.00
H. E. Peterson City Clerk and Director
of Financ e 1-1-53 " 5,000.00
H. H. Eberhardt City Treasurer 7-3-33 II 50,000.00
Lois M. Todd Waterworks Cashier 1-2 -26 II 5,000.00
H. M. Eller Police Judge 3-9-37 11 1,000.00
Harold F. Harper City Engineer 1-15-46 II 5,000.00
Carl D. Johnson Building Inspector 12-9-56 12 -9 -58 1,000.00
Glenn M. Horner 1-1..58 Indefinite 5,000.00
. ..
CITY OF SALINAI' KANSAS
INSURANCE IN FORCE
December 31, 1958
City Group
Building and Contents
..
Waterworks Group
Water Tower
Pumping Station and Contents
1/2 Ton Pickup Truck
Safe
Workmens Compensation
Manufactors & Contractors
Water Softener
Sewage Disposal Group
Buildings and Contents
Buildings and Contents
Memorial Hall Group
Building and Contents
Owners, Landlords & Tenants
Workmens Compensation &
Liability
Miscellaneous
Rolling Stock
Messenger
Recreation Center Building
Cemetery Dwelling & Garage
Steam Boiler
Cameras
Forgery
Animal Shelter
Money Robbery
Munic ipal Airport
Hangers
Ticket Office
Type of
Coverage
Fire & Ext.
Windstorm
Fire & Ext.
Comprehensive
Burglary
Liability
Accidents
Fire & Ext.
Fire & Ext.
Fire & Ext.
Fire & Cont.
P& P Damage
Fire, Theft &
Liability
Fire & Ext.
Fire & Ext.
Explosion
Fire, Ext &
Vandalism
'>.,.....,., ,_'f~.. '., .'. .:-~.;:.:e:~, ,.~
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28
Exhibit "M"
Amount
of
Coverage
6,165.90
142,500.00
49,600.00
760,000.00
225,000.00
3,500.00
231pOOO.00
25/3001000.00
15 -30-5
3,000.00
18,000.00
7,000.00
25,000.00
205.00
10,000.00
5,000.00
5,000.00
2,200.00
10,000.00
500.00
;_.;<;: ~'-;"-_;"';<,,:~:,_ ..;,:t:,'/.,".i
Co-Insur-
ance
%
90
90
90
90
80
.~
j
~~
'-~
.~
~~
.
.\;
~~
,
80
;~
f'"
,,,,,!
~!i
.rl,
;.j
j:;
';t!.
i
I
General Operating Fund
CITY OF SALINA", KANSAS
ACCOUNTS RECEIVABLE
December 31, 1957
Police Fines
Gas and Electric Franchises
Total General Operating
Cemetery Fees
$ 6,300.50
81,193.66
29
Exhibit i1 N"
$ 87,494.16
321. 50
lllin
30
0"
Exhibit
CITY <F SALINA KANSAS
STATEMENT OF BONDED INDEBTEDNESS
1957
r
Amount
Outman ding
12-31-57
Issued
1957
000.00
000.00
000.00
000.00
000.00
000.00
000.00
000.00
00
00
00
00
00
00
00
00
00
00
00
00
00
00
00
00
00
92
89
45
00
00
30
25
81
63,000
373,000
1,000,000
61,000
20,000
98,000
16,000
191,000
220,000
123,000
64,000
573,000
87,000
42,000
261,000
108,000
60,000
46,438
032
537
000
000
407
792
208
531,
213,
375,
300,
466,
148,
5.727,
43,
20,
7,
11,
31,
48,
76,
50
537.45
000.00
000.00
407.3.
792.2i
737.00
213,
375,
300,
466,
148,
503,
Paid
1957
1,700.00
48,000. 00
20,000.00
7,000.00
11,000.00
18,000.00
24,000.00
19,000.00
10, 000.00
67,000.00
14,000.00
11,000.00
63.000.00
Amount
Outstanding
1-1-57
Amount of
Original
Iss
Rate
%
1 .5
Final
Maturity
Date
62,000.00
20,000.00
15,000.00
8,000.00
24,000.00
28..000.00
27,000.00
8,000.00
27,000.00
29,547.25
14,593.95
31,381.66
12~000.00
00
00
00
00
00
00
00
00
00
00
00
00
00
00
00
00
00
00
00
00
00
00
00
25
95
66
00
00
92
89
.
.
1,700
91,000
40,000
14,000
22,000
49,000
72,000
95,000
60,000
67,000
14,000
74,000
436,000
1,000,000
123,000
40,000
113,000
24,000
215,000
248,000
150,000
72,000
600,000
116,547
56,593
292,381
120..000
60,000
46,438
531,032
61
00
00
23
57
00
06
86
68
00
99
97
76
00
91
61
89
88
90
00
00
00
00
25
95
66
00
00
92
89
45
00
00
30
25
ue
17,046.
475,000.
203,250.
68,912.
110,020.
175,000.
242,697.
195,850.
104,676.
332,000.
58,085.
107,625.
625,700.
~"OOO,OOO.
247,472.
82,299.
143,940.
32,267.
239,314.
275,000.
200,000
80,000
600,000
116,547
56,593
292,381
120,000
60,000
46,438
531,032.
213,537.
3751,000.
300,000
466,407
148.792
1.25
1. 75
1.5
1.75
25 -1. 5
1. 125
1.25
2.5
1.5
1.5
5 -1. 75
3.5
5
75-2-3.75
75-2.375
75-2.375
2.25
3.
2-5/8
3-2-3/4-2-7/8
3-3 1/4 - 4
3- 3 1/2
3- 3 1/2
5-3.625
625
625
1.
1.
625-3.
1. 625
1. 625
1
1. 625
2.-2.25
2.-2.75
75-3-3
3
3
1
1
3
2
2
2
2
1957
1958
1958
1958
1958
1959
1959
1961
1962
1957
1957
1963
1963
1973
1958
1958
1964
1959
1965
1965
1961
1965
1970
1960
1960
1966
1966
1965
1961
1967
1961
1967
1968
1968
1968
Date of
Issue
11-1-47
12-1-47
December 31,
2-1-48
7-1-48
10-1-48
6-1-49
12-1-49
12-1-50
12-1-51
10-1-52
12-1-52
12-1-52
,'1-.i!1...53
8-1-53
11-1-53
11-1-53
11-1-53
11-1-54
11-1-54
11-1-54
12-1-54
8-1-55
10-1-55
11-1-55
11-1-55
11-1-55
11-1-55
12-1-55
11-1-56
11-1-56
3-1-57
3-1-57
7-1-57
11-1-57
11-1-57
Purpose of Issue
Internal Improvement
Internal Improvement
Airport
Curb, Gutter, Paving
Curb, Gutter, Paving
Fire Station
Curb, Gutter & Paving
Curb, Gutter & Paving
Curb, Gutter & Paving
Waterworks Revenue
Curb, Gutter & Paving
Curb, Gutter and/ or Paving
Sewer & Pumping Station
Waterworks Revenue
Sewers & Pumping Station
Curb & Gutter
Paving
Curb & Gutter
Curb, Gutter & Paving
Public Parks
Public Parking
Armory
Waterwork Revenue
Curb, Gutter, Paving
Curb, Gutter, Paving
Curb, Gutter, Paving
Curb, Gutter, Paving
Offstreet Parking
Curb, Gutter
Curb, Gutter, Paving
Sewers
Airport Improvements
Sewage Disposal
Curb, Gutter
Sewers & Pumping Station
Series
139
140
141
143
145
146
149
152
154
"A II
156
157
158
liB"
159
160
161
162
163
164
PA-1
166
"c II
167
168
169
170
PA-2
171
172
173
174
175
176
177
l
~
r
1,
620.222.86
67
499,222.86
94,000.00
27,000.00
$1529.222.86
843,694
4,
13)
(Bond & Interest Fund (Sch
(Water Department
(Parking Meter Fund
(T otals
Paid From
31
p"
Exhibit
CITY OF SALINA KANSAS
STATEMENT SHOWING BALANCES AND CHANGES IN
TEMPORARY NOTE INDEBTEDNESS
- -
Januar 1, 1957 to December 31, 1957 Inclusive
Balance
12-31-57
70,000.00
:70,,0.00.00
76,000.00
50,000.00
50,000.00
60,000.00
107,304.55
33,216.17
19,149.50
16,758.30
$552,428.52
Paid
1957
Issued
1957
Balance
1-1-57
Payable
to Bearer
Interest
Rate %
Date of
Issue
58
10
20
78
75
919.
640.
221.
244.
403.
29,
64,
78,
70,
52,
58
10
20
78
75
29,919
64,640.
78,221.
70,244.
52,403.
Bearer
II
"
"
"
2-1/2
3
2-1/2
3
10-2-56
11-6-56
10-2-56
11-6-56
No.
00
00
00
00
70;' 000
70,000.
76,000.
50,000
000.00
50,
National Bank
Of Am erica
Planters State
Farmers Natl.
Planters State
National Bank
Of America
Farmers Natl.
Bank
3
3
12-4-56
1-1-57
3
3
3-1/2
3-1/2
1-1-57
1-1-57
10-11-:57
10-8-57
1-7 Series F. L.
8-14
15-22
23-27
28-32
3-1/2
10-8-57
33-38
00
55
17
50
30
60,000.
107,304.
33,216.
19,149.
16~758.
Bearer
"
"
"
3-1/4
3-1/4
3-1/4
3-1/4
10-1-57
11-5';'57
11-5-57
11-5-57
PT-25
PT-26
PT-27
1
2
1
1
$295.429.41
$552,428.52
$295.429.41
Totals
.._ ,.. 'to
~ .' .,~
4",
".,
32
Sc he dule "1"
CITY OF SALINA.. KANSAS
GENERAL OPERATING FUND
STATEMENT OF RECEIPTS" DISBURSEMENTS AND BALANCES
AND COMPARISON WITH 1957 BUDGET
January 1, 1957 to December 31, 1957, Inclusive
Amount of Amount of
Actual Over Actual Under
Ac tua 1 Budget Budget Budget
Balance January 1, 1957 66,017..68 24,822.29 41,lH5.39
Receipts
Ad Valorem Tax (Sch. "G") 434,995.62 430,623.25 4,372.37
Intangible Tax (Sch. "G") 50,573.08 46,614.78 3, 9~i8. 30
Sales Tax 38,444.09 38,444.09
Cigarette Tax 27,349.45 20,000.00 7,349.45
Licenses, Fees & Permits
(Sch. "l-A") 47,490.74 35,285.00 12,205.74
Parking Meters 25,000.00 40,000.00 15,000.00
Franchises 94,905.10 90" 000.00 4,905.10
Police Court Fines & Costs 48,930.50 40,000.00 8,930.50
Services & Sales 20,268.67 24,837.64 4,568.97
Highway Maintenance 5,102.09 4,500.00 602.09
Reimbursements 2,283.98 1, 500.00 783.98
Gasoline Tax 55,179.20 50,000.00 5,179.20
Rentals 6,169.49 4,750.00 1,419.49
Liquor Enforcement Tax 8,690.02 6,000.00 2,690.02
Dog Impounding 776.00 250.00 526.00
Concessions 321. 22 400.00 78.78
Engineering Fees 35,833.22 45,000.00 9,166.78
City Court 9,630.66 6,000.00 3,630.66
Total Receipts 911,943.13 884,204.76 27,738.37
TotaL Accountability 977,960.81
Budget Charges (Sch. "1_BfI) 908,304.56 909,027.05 722.49
Unencumbered Balances
12-31-57 69,656.25 69,656.25
Liabilities 1-1-57 10,711.77
Un0ncumbered Cash 12 -31-57 58,944.48
Liabilities 12-31-57 32,408.22
Cash Balance 12 -31-57 91,352.70
:';:'-';.{"''V';:-
33
Sc he dule "1 - A"
CITY OF SALIN~ KANSAS
GENERAL OPERATING FUND
DETAIL OF RECEIPTS FROM LICENSES~ FEES AND PERMITS
AND COMPARISON WITH 1957 BUDGET
January 1, 1957 to December 31, 1957, Inclusive
Cereal Malt Beverage
Retail Liquor Licenses
Wholesale Liquor Licenses
Amusement Devices
Public Dance License's
Music Machine Licenses
Miniature Pool Table and
Shuffle Board License
Pool Hall & Bowling Alley
Skating Rink
Theatre & Opera House
Auction Sale Auctioneer
Billboard Advertising
Concrete Construction
Electrician
Fireworks Dealer
Gas Fitters
Insurance Company
Junk Dealer, Buyer & Collector
Junk Dealer.. Auto & Parts
Pawnbroker
Plumber
Taxi Cab
Taxi Cab Driver
Street Advertising
Trailer Courts
Truck Licenses
Vender, Peddler, Itinerant
Building Department
House Moving
Food and Milk
Dog
Sign Erection
Pin Ball Machines
Totals
Actual
5,300.00
9,600.00
2,500.00
1,512.50
438.00
1,235.00
1,350.00
757.50
50.00
375.00
200.00
150.00
230.00
883.00
1,000.00
110.00
440.00
2.00
450.00
600.00
550.00
405.00
330.00
264.00
45.00
187.00
15,273.94
58.00
1,381. 80
1,338.00
50.00
425.00
$47,490.74
Budget
4,500.00
6,500.00
2,500.00
1,500.00
150.00
1,200.00
1,000.00
aoo.uo
50.00
375.00
100.00
100.00
150.00
500.00
400.00
130.00
400.00
450.00
600.00
600.00
600.00
375.00
75.00
50.00
30.00
100.00
10.000.00
50.00
1,200.00
800.00
Amount of Amount of
Actual Over Actual Under
Budget Budget
800.00
3,100.00
12.50
288.00
35.00
350.00
42.50
100.00
50.00
80.00
383.00
600.00
20.00
40.00
2.00
50.00
195.00
45.00
189.00
50.00
15.00
87.00
5,273.94
8.00
181. 80
538.00
50.00
$35,285.00 $11,780.74
\.jJ
" "",,",:,-~"-:--,"".'
34
1-B"
"
,
Schedule
.f.."'i.;.:
'~"'-":_,'~~~~i\.<,"t'
CITY OF SALINA~ KANSAS
GENERAL OPERATING FUND
DEPARTMENT '&REAKDOWN OF 1957 EXPENDITURES & DISBURSEMENTS
AND COMPARISON OF 1957 EXPENDITURES WITH 1957 BUDGET
APPROPRIATIONS - Januar 1, 1957 to December 31, 1957, Inclusive
"",'.
Cash
Disbursements
1957 Budget
Encum -
brances
12-31-07
Expenditure
Actual
Outlay
Budget
Capital
Actual
Sundry
Actual
Materials & Supplies
Actual Budget
Contractual Services
Actual Budget
Personal Services
Actual Budget
00
60
919.
432
5,
9,
16
00
183
18.
16
60
6,102.
9.450.
Budget
940.00
525.00
15,
I,
16
64
5,727.
1,(103.
375.00
040.00
375.00
7.612.53
Sch.
I-a
1-b
Mayor & Com-
missioners
38
92
44
46
41
61
33
76
90
24
11
02
01
43
09
63
77
23
585.
696.
338.
687.
585.
369.
456.
935.
776.
812.
449.
918.
926.
535.
596.
519.
859.
496
34,
10,
8,
16,
2,
27,
173,
14,
40,
181,
84,
126,
9,
35,
32,
45,
2,
11
32
69
48
31
16
26
49
48
63
17
73
45
35
33
03
46
67
249.
500.
39.
70.
14.
203.
737.
174.
812.
089.
812.
731.
40.
1, 434.
3,819.
1,262.
165.
16,000.
2, 540 .~.
29, 647.1S
..(.
177,161.~
9,830.1
63,574.
166,268~
77,335.'
1l~1:9BO~
ill aEi~~
3fl{"5~
544~5;.J
. "\.~"' .
6'ila;l1:
~("0500
,
11,775
36..
10,
It,
34,8S~;7()
11,197.61
8,377.92
16,757.77
2,599.57
27,572.87
174,193.82
15, 110.24
41.589.58
186,901.41
100,261.84
1~1b'ti49 _"6V
,~~~~6~.36
;~';.,~;9~"t[ti
![#".U~l9
~~:':~f':~:
11,,496.23
350.00
4:50.00
500.00
200.00
200.00
199.05
593.80
750.00
10,
17
8
105.55
527.26
138.59
1,950.58
97
57
86
94
883
8,787.
2,154.
2,295
450.00
25.<D0
25.00
25.00
25.00
100.00
25.00
182.85
00
32.00
15.00
144.50
14,513.50
45.
450.00
400.00
325.00
50.00
200.00
325.00
955.00
175.00
720.00
450.00
635.00
200.00
200.00
705.00
3,
1,
1,
9,
3.
14,
14,
8,
2,
2,
03
144.92
501. 25
239.23
48
66
61
31
06
25
54
03
65
446.
836
874
92
340
231
915
816.
852.
562.
.
,
3
1
8
3
22
23
9
4.450.00
4,810.00
75.00
1,700.00
40.00
1,547.50
7,,935.00
1,290.00
5.030.00
15,425.00
4,250.00
2,500.00
350.00
300.00
300.00
21,
11
00
02
962
645.
61.
25.00
975.00
796.81
050.00
750.00
925.00
4,
73
05
30
1,
6,978.
265.
643.
300.00
235.00
500.00
195.00
700.00
200.00
14,
33.
3,
2,
1,
47
77
92
50
64
14
43
38
55
74
58
37
18
20
31
51
35
61
564.
242.
157.
337.
61.
960
306
313
109
987
559
849
346
041
618
605
992
592
4,
5,
2
1
5
2
3
15
3
3
056.25
360.00
780.00
100.00
500.00
250.00
046.00
140.00
600.00
700.00
675.00
280.65
863.80
580.00
8,
28.
4.
7,
14.
2,
26.
149,
8,
37,
127,
57,
109,
8,
21,
05
00
00
04
93
25
15
25
75
54
65
62
15
91
26,553
4,315.
8,220.
14.181.
2,537.
24.776.
158.030.
12.704.
34,240.
139,750.
56, 118
112,687
8,768
21.415
14.
35.
3,
1,
I.
000.00
300.00
900.00
36.
235.74
123.04
918. 17
35
1-c
1-d
1-e
1-f
1-g
1-h
1-i
1-j
1-k
1-1
1-m
1-n
1-0
1-p
1-q
1-r
1-s
1-t
Treasurer
City Building
City Attorney
City Court
Police Court
Engineering
Fire
Inspection
Park
Police
Street
Garbage
Waste
Sewage Disposal
Street Lighting
Traffic & Parking
Airport
Swimming Pools
City Manager
Clerk &
896.34
408.22 $875.
$908.304.56 $909,
192.85
".
60
18L512.45 $
450.00
125.00 $
2
13
16.010.79 $
281.
68L515.00 $
740.10 $
647... 50 $ 84~
477.45 $121,
546.70 $112,
8,
563.77 $656,
8
676,
Totals
.
35
Schedule "l-a"
CITY OF SALINAII KANSAS
GENERAL OPERATING FUND
DETAIL OF EXPENDITURES-MAYOR AND COMMISSIONERS
January 1, 1957 to December 31, 1957, Inclusive
Ac tual
Budget
Amount of Amount of
Actual Over Actual Under
Budget Budget
Personal Services
$ 375.00
$ 375.00
Contractual Services
Telephone & Telegraph
Traveling Expenses
Contributions
Printing Office Forms
Legal Advertising
Insurance and Bonds
Other
Revision of Ordinances
Traffic Survey
Total - Contrac tual
Services
684.41 600.00 84.41
720.00 740.00 20.00
741. 02 1.. 500.00 758.98
77.43 100.00 22.57
3,504.30 2,500.00 1,004.30
3,500.00 3,500.00
7,000.00 7,000.00
5,727.16 15,940.00
$6,102.16 $16,315.00 $10,212.84
Total Expenditures
.~
f!
i ~
tt
..
~
""';
.
~-
~'i.
r
~i; -
j\:
,(~
.~
~.
.."
1::.
r:
~;~:
~i
1I1;
,;'.
~-.f
~!~
~.~
,"<Ii
I .
;
tli'
~'...
~
~~,
~:,
~"
~.
:..~1~':k(i~~i" ,~; ~" ~.. :,,~:i:;;!.~tj/~ .~. :".;;;
~."4.":~,;~,ir::.t',; ,.,..',~,t;:t..,.,
,".':It'
CITY OF SALINA~ KANSAS
GENERAL OPERATING FUND
DETAIL OF EXPENDITURES-CITY MANAGER
January 1.. 1957 to December 31, 1957 Inclusive
Personal Services
Salaries Officials &
Department Heads
Salaries Regular Employees
Salaries Part time Employees
Other-Professional
Total-Personal Services
Contractual Services
Auto Use Allowance
Telephone & Telegraph
Postage
Printing Office Forms
Insurance and Bonds
Social Security
Repairs
Traveling
TotaL-Contractual Services
Materials & Supplies
Office Supplies
Books & Periodicals
Total-Materials & Supplies
Sundry
Organization Dues
Capital Outlay
Furniture
Mechanical Equipment
Total-Capital Outlay
TOT AL- DISBURSEMENTS
Actual
5,670.00
1,740.00
167.53
35.00
7,612.53
300.00
570.61
20.38
8.50
20.00
87.00
35.00
62.15
1, 103.64
186.00
260.03
446.03
182.85
38.70.
66.85
105.55
$9,450.60
Budget
5,520.00
1,680.00
340.00
500.00
8" 040.00
300.00
750.00
25.00
150.00
25.00
100.00
75.00
100.00
1,525.00
200.00
250.00
450.00
150.00
200.00
350.00
$10,365.00
36
Schedule 11_b"
Amount of A mount of
Actual Over Actual Under
Budget Budget
150.00
60.00
172.47
465.00
427.47
179.39
4.62
141. 50
5.00
13.00
40.00
37.85
421. 36
14.00
10.03
3.97
182.85
111. 30
133.15
244.45
$ 914.40
".
37
S~ke.ciul~ "I-e:"
,-
,CITY OJi s.A.LJ:NAf KANtfAS
,@:rQ;R~, I. :()~R2A!r~(lr:FlJ:~D
DE'rAILeF~BITV~(;l'~>~;eLfl~~>CITYT~QR
, '. J~.'" .... . 1~., 1S4i,7 t9..pj~f 31~1957s lnc'J.wQ.ve
. ,. c,. . . '. . ~
~
Ac tual
, ,~
~"""'=1s-Dept;R".w. $.~.~.O
$~la.rle$~gttlarEmplt)ye. 14.~35~ 00
SaIari~ Paft "tW:te,~toyee-s >."
:4,cc&lil1f#ii inti Auditing 1..450.-00
mtec:ticm C~rks. ~. Judges 1~ 172.15
"h_e$Sion~~Servj.cec8 t'~90
~~Personat Se'rVices 26lrl>'3~~5.
..
, C~~ctual SelrYic. >
Fi-ei.g}tt and"~r.e,$S
Telephone. Tel",ph
Tr~veling .,
?Ostage ,
PTit1tingOtftce;Fq-rm~,
'~t:tng .Etectiq~'$upplies '
Legal,Advertbdng
. In'*ttr.ance. iUldB4ndS
'~Art. SeC\trtt1 .
....irs .
other
Total-~rnractual SeJ;'Yfces
. . ':J
Mater:~.~i~$
Office')
Books~d Perio~Uca1s
J;lection
Other . ", . .... .'
. TOtal-lWateri$ &:,'Supplie$'
Sl1ndrt--OJ."'ganIiatf.(}~ ~eB
Cap:t~at Outlay
Funn~
14ech.anical E:qUiJUne11t
Total,-Capital'OUtlay
5a!{.~6
$*~ 26 .
$8:0'-, 56
ZO.s!
6,&* 39..
-4&7'.69
2~J20. Ql
..~.67
'''1J6...,~5
566. 3 t
'1.5. 91
/ ."19Q.%1
: ~r58t 47
r .7~,11.(,tO
'5~~19
'.4'~: ilJ
;4U", 48
~3~ 14t92 '.'
".
! ja. 00
Total-Expehdtturea
Bu~.et
,.,'. '.
9,,06'0.00
11",096.25
1,,000..,00
1,,9,()O'~ 00
4~ D$a. 00
.... 1"tlgO" 00
2..p~. 2,5
4(l(},.OO '.
3~O,. to
lo:Q.OO
5QO~ 00
1...500..00
680.,00
10Q.OO,
~5Q.()O
20.0",00
a:&1T~$0
. ..' 100..,00
'. . '4j';~~~. .PO
1....3'1ij.. ()f
2'25.0.0
,""0.. 00
'. Jt1JOa.o~
". 'af14b,o. 00,
eQ.' 00
.. .... '~J
.,100. u.o .
':1;;-";,< :~,_.
. 3:5-0.00,
4~(l.t)O
o
p~,P"./!O ~6."l()f).. 25
AmQunt of ..; AmO\lntof
. ~l(Syer 4etualUnd.er
Btt~tBU~t.
275.00 .
3" 428.75
5.61
620.01
106 .~
366~'31
,~
~~
'36.!;.60
3.30. 19
"d."
~~!(;~26
'11.,26
1...000.00
.{50~OO'
;~.aa7. ZO'
92&.70.
1. "it3... ~O
f .
",
69.44
, 30'; 6.1
.{2'.. 41
600.00
Jj7. 43
2'4.03
'~ar. S5
. ,,'i..52,
J' ,
"a5~.08 .
. .J
40a,~OQ, .
. ~..
<
100.00
.f1, 971.. 55
"
+
~',~'
.
.,....
. .
38
Schedule" 1-d"
CITY OF SALINA" KANSAS
GENERAL OPERATING FUND
DETAIL OF EXPENDITURES-CITY BUILDING
January 1, 1957 to December 31~ 1957, Inclusive
..
Personal Services
Salaries-Regular Employees
Salaries-Part time Employees
Professional
Total-Personal Services
Contractual Services
Insurance and Bonds
Social Security
.Gas
Electricity
Water
Repairs-Building
Repairs-Equipment & Furniture
Laundry & Towel, Service
Telephone and Telegraph
Total-Contractual Services
:'1-
Material and Supplies
Too ls
Janitor and Toilet
Electrical and Lighting
Lumber and Lumber Products
Paint & Painting Materials
Total-Material and Supplies
Capital..Outlay
Furniture
Total-Expenditures
Actual
4,140.00
175.00
4,315.00
1,761.51
86.37
1,568.77
570.00
234.65
859.18
109.91
28.88
23.50
5,242.77
103.73
912.39
385.75
34.34
65.04
1,501. 25
138.59
$11,197.61-
Budget
Amount of Amount of
Actual Over Actual Under
Budget Budget
3,960.00
300.00
100.00
4,360.00
180.00
125.00
100.00
45.00
1,000.00 761. 51
60.00 26.37
1,500.00 68.77
400.00 170.00
275.00 40.35
1,200.00 340.82
200.00 90.09
175.00 146. 12
23.50
4,810.00 432.77
75.00 28.73
900.00 12.39
250.00 135.75
34.34
100.00 34.96
1,325.00 176.25
138.59
$10,495.00
$ 702.61
39
Schedule "l_e"
CITY OF SALINA, KANSAS
GENERAL OPERATING FUND
DETAIL OF EXPENDITURES-CITY ATTORNEY
January 1, 1957 to December 31, 1957, Inclusive
Ac tual
Budget
Amount of Amount of
Actual Over Actual Under
Budget Budget
Personal Services
Salaries Officials & Dept. Heads3, 900.00
Salaries-Regular Employees 3.. 120.00
Legal Services 1, 200.00
Professional
Total-Personal Services 8,220.00
3..800.00
2,880.00
1,000.00
100.00
7,780.00
100.00
240.00
200.00
100.00
440.00
Contractual Services
Traveling Expenses
Social Security
To ta I-Co ntrac tua 1 Se rvic e s
157.92
157.92
25.00
50.00
75.00
25.00
107.92
82.92
Material and Supplies
Office Supplies
50.00
50.00
Total-Expenditures
8,377.92
7,905.00
472.92
" '.;!.;;'
-i .;;.,,-' .
40
Sc he dule "l-f"
CITY OF SALINA" KANSAS
GENERAL OPERATING FUND
DETAIL OF EXPENDITU RES-CITY COURT
January 1, 1957 to December 31, 1957, Inclusive
Actual
Budget
Amount of Amount of
Actual Over Actual Under
Budget Budget
Personal Services
Salaries Officials & Dept. Heads12, 600. 00
Salaries-Part time Employees 1,581. 04
Professional
Total-Personal Services 14,181. 04
12,600.00
1,000.00
500.00
14..100.00
581.04
500.00
81. 04
Contractual Services
Telephone and Telegraph
Traveling
Printing Office Forms
Insurance & Bonds
, Social Security
Postage
Total-Contractual Services
208.20 250.00 41. 80
976.28 1,000.00 23.72
796.74 300.00 496.74
64.75 50.00 14.75
278.49 100.00 178.49
13.04 13.04
2,337.50 1,700.00 637.50
Material and Supplies
Office Supplies
Books and Periodicals
Total-Material and Supplies
207.43
31. 80
239.23
150.00
50.00
200.00
57.43
18.20
39.23
Total- Expenditure s
$16,757.77
$16,000.00
~ 757.77
'.i.",...
,~ ,"~;~..~':-' ,"'~.
.,-e,..
CITY OF SALINA, KANSAS
GENERAL OPERATING FUND
DETAIL OF EXPENDITURES-POLICE COURT
January 1, 1957 to December 31, 1957, Inclusive
Ac tual
Budget
Personal Services
Salaries Officials & Dept. Heads 2,52 0.00
Legal 17. 93
Total-Personal Services 2,537.93
2,400.00
100.00
2,500.00
Contractual Services
Insurance and Bonds
Sac ial Security
Total-Contractual Services
5.00
56.64
61.64
15.00
25.00
40.00
Total- Expenditures
2,599.57
2,540.00
41
Schedule 1l1_gll
Amount of
Actual Over
Budget
120.00
37.93
31.64
21.64
59.57
Amount of
Actual Unde
Budget
82.07
10.00
. '~.~ '~;:;~"':''''..' ,-l~,;;;,,; _.;~~;_:f::":":'it~';:".{i;;,.~.~ ~;i~:.>:.;.,IA",;/ ,,;?},.:'*;k~.,~._~t
"r'
,:'t- ,.' ....., ':-,~";'.I~ ''':~, ~F\~I",-.
....'... ,.':, .....<
42
Sc he du le 11 1- h"
CITY OF SALINA, KANSAS
GENERAL OPERATING FUND
DETAIL OF EXPENDITURES-ENGINEERING
January 1, 1957 to December 31, 19571 Inclusive
Ac tual
Budget
Amount of Amount of
ActuaL Over Actual Under
Budget Budget
Personal Services
Salaries Officials & Dept.Heads 6,000.00
Salaries-Regular EmpLoyees 18,754.25
Salaries-Part time Employees
Professional
Total-Personal Services
22.00
24,776.25
5,700.00
19,050.00
500.00
11000.00
26,250.00
300.00
295.75
500.00
978.00
1,473.75
.
Contractual Services
Auto Use Allowance 180.00 180.00
Traveling 58.59 150.00 91. 41
Postage 10.30 10.30
Blue Prints 900.83 450.00 450.83
Printing Office Forms 63.88 100.00 36. 12
Legal Printing 50.00 50.00
Auto Insurance 33.74 60.00 26.26
Bonds 25.00 12.50 12.50
Social Security 524.51 250.00 274.51
Furniture Repairs 98.60 100.00 1. 40
Equipment Repairs 75.00 75.00
Auto Repairs 64.69 300.00 235.31
Total-Contractual Services 1,960.14 1,547.50 412.64
Materials & Supplies
Offic e 96.63 250.00 153.37
Books and Periodicals 108.60 50.00 58.60
Drafting and Engineering 224.21 450.00 225.79
Auto Fuel and Lubricants 220.73 165.00 55.73
Auto License Tags 10.00 10.00
Lumber and Lumber Products 94.73 94.73
Equipment Parts 100.00 100.00
Auto Parts 81. 58 300.00 218.42
Total-Materials & Supplies 836.48 1,325.00 488.52
Sundry-Organization Dues 25.00 25.00
Capital Outlay - Furniture 500.00 500.00
Total-Expenditures $27,572.87 $29,647.50 $21074.63
.
"'~'
',~ ;
".-~..,.',
:'~,':S"~ -::.',
':t'_~'''",,$
43
Schedule 'I1_i"
CITY OF SALINA, KANSAS
GENERAL OPERA TING FUND
DETAIL OF EXPENDITURES-FIRE DEPARTMENT
January 1, 1957 to December 31, 1957, Inclusive
Actual
Personal Services
Salaries-Officials & Dept.Heads 6,000.00
Salaries-Regular Employees 151,900. 15
Medical 130.00
Professional
Total-Personal Services 158,030.15
..
Contractual Services
Auto Use Allowance
Telephone & Telegraph
Traveling
Postage
Printing Office Forms
Insurance- Building
Insurance-Auto
Social Security
Gas
Electricity
Water
Building Repairs
Furniture Repairs
Equipment Repairs
Auto Repairs
Radio Repairs
Rental Hydrants
Laundry
Total-Contractual Services
651. 00
162.88
5,306.43
600.00
962.00
204.00
16.09
69.43
398.26
195.02
966.93
625.88
183.85
22.88
105.57
100.49
42.35
Budget
5,700.00
142,306.42
1,039.58
149,046.00
600.00
1, 125.00
250.00
40.00
35.00
700.00
720.00
185.00
1,170.00
750.00
435.00
350.00
150.00
175.00
150.00
150.00
800.00
150.00
7,935.00
Amount of Amount of
Actual Over Actual Under
Budget Budget
300.00
9,593.73
130.00
8,984.15
10.02
.12.88
(Continued Next Page
1,039.58
163.00
46.00
23.91
35.00
630.57
321. 74
203.07
124. 12
251. 15
327.12
44~63
74.51
107.65
150.00
149.00
2,628.57
. :".~.;. . ~"J'., 0.':~'
44
Schedule Ill-i" (Contd.)
CITY OF SALINA,. KANSAS
GENERAL OPERATING FUND
DETAIL OF EXPENDITURES-FIRE DEPARTMENT
January 1, 1957 to December 31, 1957, Inclusive
Materials and Supplies
Too ls
Office
Books and Periodicals
Chemicals
Janitor and Toilet
Auto Fuel and Lubricants
Seeds, Trees and Plants
Wearing Apparel
Other
Electrical
Mac hinery & Equipment Parts
Auto Parts and Tires
Paint and Painting Materials
Radio Parts
Welding Supplies
Miscellaneous
Total-Materials and Supplies
..
Sundry-Organization Dues
Capital Outlay
Fire Fighting Equipment
Furniture
Garage Equipment
Trucks
Total Capital Outlay
Total-Expenditures
Actual
158.11
173.92
43.20
19.19
483.80
406.01
4.50
4,220.47
784.12
300.07
394.27
842.03
278.65
339.00
427.32
8,874.66
32.00
1,734.91
215.67
1,950.58
$174,193.82
Amount of Amount of
Actual Over Actual Under
Budget Budget
Budget
300.00
200.00
90.00
450.00
450.00
850.00
4,400.00
375.00
340.00
300.00
1,400.00
300.00
100.00
400.00
9,955.00
25.00
7,000.00
500.00
200.00
2,500.00
10,200.00
$177,161.00
33.80
4.50
409.12
94.27
427.32
7.00
141. 89
26.08
46.80
430.81
443.99
179.53
39.93
557.97
21. 35
100.00
61.00
1,080.34
5,265.09
284.33
200.00
2,500.00
8,249.42
$2,967. 18
,,^-'....
45
Sc he dule "1_j II
CITY OF SALINA,r KANSAS
GENERAL OPERATING FUND
DETAIL OF EXPENDITURES-INSPECTION
January 1, 1957 to December 31, 1957, Inclusive
Amount of Amount of
Actual Over Actual Under
Budget Budget
Actual
Budget
Personal Services
Salaries-Regular Employees 12,704.25
Professional
Total-Personal Services 12,704.25
Contractual Services
Auto Use Allowance
Traveling
Postage
Printing Office Forms
Insurance and Bonds
Soc ial Security
Furniture Repairs
Total-Contractual Services
~
Materials and Supplies
Office
Books and Periodicals
Total-Materials and Supplies
Sundry-Organization Dues
Capital Outlay
Furniture
Total- Expenditures
7,740.00
400.00
8,140.00
4..964.25
4,564.25
1,085.00 840.00 245.00
50.00
149.82 149.82
801. 15 200.00 601. 15
5.00 5.00
272.41 100.00 172.41
100.00
2,313.38 1,290.00 1,,023.38
92.61
100.00
75.00
175.00
92.61
25.00
200.00
$15,110.24
$9,830.00
$5..280.24
400.00
50.00
100.00
7.39
75.00
82.39
25.00
200.00
.,....,
""~~,.
",' ~ <"
46
Schedule" I-k"
CITY OF SALINA,. KANSAS
GENERAL OPERATING FUND
DETAIL OF EXPENDITURES-PARK DEPARTMENT
January 1~ 1957 to December 31, 1957, Inclusive
Ac tual
Personal Services
Salaries Officials & Dept.Heads 6,000.00
Salaries-Regular Employees 17,600.00
Salaries-Other Dept.Employees
Salaries-Part time Employees 10,633.25
Professional 7. 50
Total-Personal Services 34,240.75
Contractual Services
Auto Use Allowance
Telephone and Telegraph
Traveling
Office Forms
Auto Insurance
Social Security
Gas
Electricity
Repairs-Buildings
Repairs-Machinery
Repairs-Autos
Total-Contractual Services
50.00
148.01
109.61
730.06
138.01
220.50
1,349.96
350.11
13.29
$3.109.55
Amount of Amount of
Actual Over Actual Under
Budget Budget
Budget
5,700.00
20,500.00
500.00
10,500.00
400.00
37,600.00
60.00
175.00
50.00
25.00
170.00
600.00
150.00
300.00
3.. 000. 00
300.00
200.00
$5,030.00
300.00
; 133.25
130.06
50. 11
(Continued Next Page)
2,900.00
500.00
392.50
3,359.25
10.00
26.99
50.00
25.00
60.39
11. 99
79.50
1,650.04
186.71
$1,920.45
..
~
~:~,-""'~
.
<' .' ~ ""I
Ma~:dals and ~l~.!,:,
'r~~. , ':,'"
BQoks and 'PeriGcticttls
Chemicats:
Juitor- and. Toilet
Auto.Fuel and Lubl"tc-azits
AU.toLieenseTag$ "
IteCreati,ona1. "
B1.u~'J:ay Park. ". . '.'
'~f:ids,P1UltS and TT"s
Other,
Electrical
Lairrtber ,
Eqtt,ip~ent Parts
Aute) , Parts'.and ,Tire~
Pai.n.t ., ,
T6.tal-Jraterials . and$uppltes
.t,.
Suitdq~OrganiZation 'l)Ues
, "C~lQutla1
,,"1WC~tionaJ. F:quipfuent
t:rI11cks
T.p.l1dscape lq1proTen..~
Totat';"'CapitalOu-tlay'
Tofal- ExpenditUres
-.~~
, +. WI'~U 1Mlftl..,,,
,:...
,~
'lliJ1i11h!I_i ,
.- : -~ '; "
. , I ~
~:,'.:~,~'::~;:~ .~
47
Sched,ul~ tt 1-ktt(~ntd..)
4c~1
9'4..13
.8~O,(i)
3.?~
4Q.30
512.6Q', '
....47.50
101.59
..285.,13
",,fja .,. '96
. ~.
3-04..49 '.
-'109. 5~
- 328. 50
'07.75
102.25
2.:5.. 5'
~", 3:10,,11
r., ...,
,;";.
, ':15 OQ
':./ tJ.;'. . . .,.
'....~
...':"
.'.1
",:883. 9'7,
, .of
. ~
,~
:"i4J)()~0,() ,
2.5:0U
fao.OO
/ 1.50~ at)
7(lO.Ot>
, T'~"'o-:
$.00
509.&0,
Sot). (Yo"
100. on
l(ict..o-O
,&OQ.08,:
~.,O(l:
:lQ<l.:QQ .
20ft.. Oft;
3 't .7~fJ~,()4l'
2~~QQ", '.,
. . "'c' .:...
~" . /-;<- . .
6...2'1"
';1,"0': A", '.'
6-" '1" ".'~~,.
. .~.' '.' ~:-'-"II';:
-'.21l.." -:
.~Ull
1. ag. 7.... '
~1.aJ~~:4
22.~'~~
'l1+~1:.
t";
2 "~,,;'#1.
?-O'..o.. .
'CITY 0' $A.LIN~ 'KANS.A$
.~((Dl~aAL.OPXll4rta:n~~.. . ....
I)ETA1L'OY'~l(ll~Jr~~A~~XP.lfr.~
J aiittaq" ,1. .j '51: . ~";~~$11b~.', 31$ .. "1.95~",f' ~1lis'iye .,'
.'
Am;Q~.Qf ... AmQ-t"~tOf;;,'
Actual ~. ~ct1taf J1nder.:;
~," ".:QIt~-, ,'.
2~..$:.
aU
fiII_, ,
z..' 54....~
507.75' '
: 5.lB
1" ~'75:
3 'lt~-:B.:
f
!.~
."
, "
-",:
in
, .'~.,O.~OO'
'. 'i~ (fjQ..,b
13f$.$~;Oi'
11 1'99.'0$.
. f'. II
W~5*~.~8 183{ 5't~~~~
,i,,,,,, 4~~ "
48
Schedule .11_1"
CITY OF SALINA, KANSAS
GENERAL OPERATING FUND
DETAIL OF EXPENDITURES-POLICE DEPARTMENT
January I, 1957 to December 31, 1957, Inclusive
Actual
Budget
Amount of Amount of
Actual Over Actual Under
Budget Budget
Personal Services
Salaries Officials & Dept. Heads 6,000.00
Salaries-Regular Employees 121,022.97
Salaries-Part time Employees 11,050.00
Medical 630.84
Professional 1, 046.73
Total-Personal Services 139,750.54
5,700.00
116,000.00
500.00
500.00
5,000.00
127,700.00
300.00
5,022.97
10,550.00
130.84
3,953.27
12,050.54
Contractual Services
-
Auto Use Allowance 1,812.00 1,680.00 132.00
Telephone and Telegraph 2,098.49 1,750.00 348.49
Traveling 785.51 1,700.00 914.49
Postage 470.11 500.00 29.89
Feeding Prisoners 2, 156.05 2,500.00 343.95
f;:~, Hospitalization 50.00 50.00
Photography 9.50 300.00 290.50
Office Forms Printing 1,371. 83 700.00 671. 83
... Legal Advertising 82.72 30.00 52.72
Auto fusurance 434.12 500.00 65.88
Bonds and fusurance 15.00 15.00
Social Security 543.25 100.00 443.25
Electricity 817.32 500.00 317.32
Building Repairs 94.13 250.00 155.87
Furniture and Equ,ipment Repairs 453.97 150.00 303.97
Machinery Repairs 318.96 100.00 218.96
Auto Repairs 4,313.56 4,300.00 13.56
Auto Wash & Lubrication 195.10 250.00 54.90
Laundry and Towel 31. 12 50.00 18.88
Total-Contractual Services $15,987.74 $15,425.00 562.74
..
"
(Continued Next Page)
\
'f~~Y'~<<
49
Schedule "1-1" (Contd.)
CITY OF SALINA, KANSAS
GENERAL OPERATING FUND
DET AIL O:f EXPENDITURES-POLICE DEPARTMENT
January 1, 1957 to December 31, 1957, Inclusive
Amount of Amount of
Actual Over Actual Under
Actual Budget Budget Budget
Material and Supplies.
Too ls 148.52 100.00 48.52
Offic e 2,050.20 1,500.00 550.20
Books and Periodicals 308.30 100.00 208.30
Chemicals 38.85 75.00 36.15
Animal Food 199.92 200.00 .08
Janitor and Toilet 118. 16 100.00 18.16
Auto Fuel 8,447~60 6,000.00 2,447.60
Auto License Tags 88.95 100.00 11. 05
Wearing Apparel 4,209.60 4,000.00 209.60
Other 544.18 500.00 44.18
Electrical 44.42 50.00 5.58
Equipment Parts 122.73 122.73
Auto Parts and Tires 5,015.99 900.00 4, 115.99
Pa in t 51. 82 25.00 26.82
Photographic 555.91 500.00 55.91
Radio 285..91 300.00 14.09
Total-Material and Supplies $22,231. 06 $14,,450.00 $7,781.06
Sundry"'Organization Dues 144.50 100.00 44.50
Capital Out1a~
Automobiles and Motorcyc les 8, 140.78 7,093.80 1,046.98
Furniture and Fixtures 526.44 750.00 223.56
Radio Equipment 120.35 750.00 629.65
Total-Capital Outlay 8,787.57 8,593.80 193.77
Total-Expenditures $186,901. 41 $166,268.80 $20,632.61
"
. .
,
I
50
Schedule "l-m"
"
CITY OF SALINA, KANSAS
GENERAL OPERATING FUND
DETAIL OF EXPENDITURES-STREET DEPARTMENT
January 1, 1957 to December 31, 1957, Inclusive
Amount of Amount of
Actual Over Actual Under
Actual Budget Budget Budget
Personal Services
Salaries - Regular Employees 55,430.90 55,075.00 355.90
Salaries-Part time Employees 1,500.00 1,500.00
Medical 679.50 600.00 79.50
Professional 8.25 500.00 491. 75
Total Personal Services 56,118.65 57,675.00 1,556.35
Contractual Services
Telephone and Telegraph 172.75 150.00 22.75
Printing Office Farms 200.00 200.00
Insurance 486.13 1,000.00 513.87
Social Security 1,241.79 900.00 341. 79
Gas 503.92 450.00 53.92
Electricity 57.84 75.00 17.16
Water 183.50 200.00 16.50
Building Repairs 47.28 100.00 52.72
Furniture Repairs 50.00 50.00
Equipment Repa irs 298.50 400.00 101. 50
Auto and Tire Repairs 500.27 325.00 175.27
Sewer Repairs 100.00 100.00
Street Repairs 64.. 60 200.00 135.40
Mac hinery Rent 3.00 50.00 47.00
Auto Rent 50.00 50.00
Total-Contractual Services $3,559.58 $4,250.00 $ 690. 42
(Continued Next Page)
~>~
;.~.
,1f,!'-"~ \; :~
l-
...":~. .,
51
Schedule "1-m" (Contd.)
CITY OF SALINA.. KANSAS
GENERAL OPERATING FUND
DETAIL OF EXPENDITURES-STREET DEPARTMENT
January 1.. 1957 to December 31.. 1957, Inclusive
Materials and Supplies
Tools
Office
Janitor and Toilet
Auto Fuel and Lubricants
Auto License Tags
Other Operating Supplies
Asphalt and Road Oil
Cement
Electrical
Hardware
Lumber
Machinery Parts
Metal and Metal Parts
Auto Parts
Auto Tires and Tubes
Paint
Sand, Gravel.. etc.
Sewer Pipe and Tile
Sewer Parts
Welding
Total-Materials and Supplies
Sundry-Organization dues
Transfer to Machinery
Total-Sundry
Capital Outlay
Garage Equipment
Street Equipment
Street & Sidewalk Improve.
Total-Capital Outlay
Total-Expenditures
Actual
189.84
59.21
94.96
5,166.70
300.00
844.83
4,495.33
432.12
18.98
133.28
169. 16
3,651.85
30.48
1,415.54
659.56
103.13
1,326.50
J~ 14.50
4, 702.86
106.42
23,915.25
13.50
14,500.00
14,513.50
667.36
1,337.11
150.39
2, 154.86
$100,261. 84
Budget
400.00
50.00
35.00
4,000.00
350.00
100.00
1,500.00
400.00
50.00
50.00
100.00
1.. 800.00
100.00
1,000.00
1,750.00
100.00
1,500.00
150.00
1,000.00
200.00
14..635.00
25.00
25.00
700.00
50.00
750.00
Amount of Amount of
Actual Over Actual Under
Budget Budget
210.16
9.21
59.96
1, 166.70
50.00
744.83
2.. 995. 33
32.12
31. 02
83.28
69.16
1..851.85
69.52
415.54
1.. 090. 44
3.13
173.50
135.50
3,702.86
93.58
9.. 280. 25
11. 50
14,500.00
14,488.50
32.64
1,337.11
100.39
1,404.86
$77,335.00 $22,926.84
:'.::'~:r;':~~~~'lJ?e:,...<.\:'..;"
:,,"c'i,,:,"~~~'....lIfiAl'7':" . . "....' ....._....
--
52
Schedule "1-n"
CITY OF SALINA~ KANSAS
GENERAL OPERATING FUND
DETAIL OF EXPENDITURES-GARBAGE DEPARTMENT
January 1, 1957 to December 31, 1957, Inclusive
Actual
Amount of Amount of
Actual Over Actual Under
;Budget Budget
Budget
Personal Services
Salaries-Regular Employees 112,553.20 108,680.65 3,872.55
Medical 134.42 500.00
Professional 100.00
Total-Personal Services 112,687.62 109,280.65 3,406.97
Contractual Services
Telephone and Telegraph 36.32 36.32
Office Supply Printing 88.55 88.55
Auto Insurance 501.19 400.00 101. 19
Social Security 2,531.40 1,300.00 1,231. 40
Machinery Repairs 216.93 100.00 116.93
Auto and Tire Repairs 474.98 700.00
Total-Contrac tual Services 3,849.37 2,500.00 1,349.37
365.58
100.00
225.02
Materials and Supplies
Tools 475.65 100.00 375.65
Auto Fuel and Lubricants 6,160.01 5... 000. 00 1" 160. 01
Auto License Tags 422.38 400.00 22.38
Other Operating SUpplies 228.87 50.00 178.87
Machinery Parts 462.84 650.00 187~16
Auto Parts and Tires 2,066.79 2,000.00 66.79
Total-Materials and Supplies 9,816.54 8,200.00 1..616.54
Capital Outlay
Trucks 2,295.94 2" 295.94
Total-Expenditures $128,649.47 $119,980.65 $8,668.82
- .. . ''It~,., ~ ,-'. "' ,'11: '2' ~::1!w' i ' .... .4;. :.:..P:.lc~,~"'~-..:F:;;:--....",';'<~.~..
-'S~~:'::~~f'~t:r~.~~~';~~::~~~"':;"~~5?-~~::0,_,:;::'::t;".~': .-c. I~'~ _ '_' _.
;;'. ,-G:' '_"'(;~:-?~~~....'i.I;.;. ,;>..b,~"'" ~_, 'Y
. 'f'
..
53
Sc he dule "1-0 II
"
CITY OF SALINA7 KANSAS
GENERAL OPERATING FUND
DETAIL OF EXPENDITURES-WASTE DISPOSAL
January 1, 1957 to December 31, 1957, Inclusive
.~;
,.
.
Ac tual
Budget
Amount of Amount of
Actual Over Actual Under
Budget Budget
Personal Services
Salaries - Regular Employees
Salaries-from other Depts.
Total-Personal Services
8,768.15
8,563.80
300.00
8,863.80
204.35
8,768.15
300.00
95.65
Contractual Services
Equipment Insurance
Soc ial Sec urity
Equipment Repairs
Total-Contractual Services
189.00
157.18
346.18
50.00
150.00
100.00
300.00
50.00
"
i
*~
'0(,
~i;
.:pf
:""'j
~tj
39.00
57.18
46.18
~,"i
~'~
~~.~
.T
-,
.'"
Materials and Supplies
Auto Fuel and Lubricants
Machinery Parts
Sand, etc.
Total-Material and Supplies
433.41 500.00 66.59
329.22 1,500.00 1,170.78
89.40 200.00 110.60
852.03 2,200.00 1,347.97
$9,966.36 $11,363.80 $1,397.44
Total-Expenditure s
't
'.l;~
-,'
".')>
}.,
~
t.~
fj~Z
;ji
Ii.....
,,:,
",.
.,'..<
'1'0'.
".
r~
~
~~~
t: ,
CITY OF SALINA" KANSAS
GENERAL OPERATING FUND
DETAIL OF EXPENDITURES-SEWAGE
January 1, 1957 to December 31, 1957, Inclusive
54
Schedule ill_pI!
Ac tua 1
Amount of Amount of
Actual Over Actual Under
Budget Budget
Budget
Personal Services
Salaries-Regular Employees 21,299.91
Salaries-Part time Employees
Professional
Total-Personal Services
20,580.00
500.00
500.00
21,580.00
116.00
21,415.91
Contractual Services
Auto Use Allowance 600.00 600.00
Telephone and Telegraph 267.80 375.00
Printing Office Forms 4l... 80 50.00
Insurance-Buildings & Equip. 308.84
Insurance-Auto 20.49 60.00
Soc ial Security 479.06 400.00
Gas 75.00
Electric ity 11,109.38 11,000.00
Water 75.00
Repairs-Buildings 120.77 450.00
Repairs-Machinery 565.69 575.00
Repairs-Auto and Tires l79.37 125.00
Waste Collection 385.00 450.00
TotaL-Contractual Services 14,041. 20 14,235.00
Materials and Supplies
Tools 67. 16 75.00
Books and Periodicals 15.00
Chemicals 23.78 200.00
Janitor and Toilet 27.82 25.00
Auto Fuel, etc. 299.98 450.00
Auto License Tags 10.00 10.00
Electrical 65.36 100.00
Machinery Parts 679.46 1,455.00
Auto Parts and Tires 133.24 175.00
Paint 255.85 200.00
Total-MateriaLs and Supplies 1,562.65 2,705.00
Sundry-Organization Dues 25.00
Total-Expenditures $37,019.76 $38,545.00
719.91
308.84
79.06
109.38
54.37
2.82
55.85
500.00
384.00
164.09
107.20
45.20
39.51
75.00
75.00
329.23
9.31
65.00
193.80
7.84
15.00
176.22
150.02
34.64
775.54
41. 76
1,142.35
25.00
$1,525.24
CITY OF SALINA, KANSAS
GENERAL OPERATING FUND
DETAIL OF EXPENDITURES-STREET LIGHTING
January 1, 1957 to December 31, 1957 J Inclusive
,r
Contractual Services
Electricity
Sundry
Charges to Accounts
Receivable
Total- Expenditures
,
'---
Actual
Budget
35,618.31
33.:>500.00
796.81
975.00
$36,415.12
$34,475.00
55
Schedule "1_ql1
Amount of Amount of
Actual Over Actual Under
Budget Budget
2,,118.31
178.19
$1,. 940. 12
"
56
Schedule "l-r"
CITY OF SALINA~, KANSAS
GENERAL OPERATING FUND
DETAIL OF EXPENDITURES-TRAFFIC AND PARKING
January 1, 1957 to December 31, 1957, Inclusive
Actual
Personal Services
Salaries-Regular Employees 28,261. 25
Salaries-Other Dept.EmployffS 5, 174.35
Professional 1,800. 14
Total-Personal Services 35,235.74
Contractual Services
Auto Use Allowance
Traveling
Printing Office Forms
Social Security
Electricity
Repa irs - Mac hinery
Repairs-Auto & Tires
Repairs-Radio
Repairs-Traffic Lights
Total-Contractual Services
Materials and Supplies
Tools
Signs
Electrical
Paint
Radio Parts
Parking Meter Parts
Other Repair Parts
Total-Materials and Supplies
Capital-Outlay
Land and Buildings
Motorcycles
Signs
Control Equipment
Total-Capital Outlay
Total-Expenditures
332.50
348.41
2,678.07
139.78
14.00
92.75
3,605.51
Budget
Amount of Amount of
Actual Over Actual Under
Budget Budget
29,000.00
5,000.00
2,000.00
36,000.00
738.75
174.35
199.86
764.26
220.00 112.50
125.00 125.00
25.00 25.00
100.00 248.41
2,000.00 678.07
500.00 360.22
25.00 11.00
100.00 100.00
100.00 7.25
3,195.00 410.51
8.04 50.00 41. 96
1,506.48 950.00 556.48
1,204.76 1..100.00 104.76
2# 258.05 850.00 1,408.05
668.78 400.00 268.78
687.10 600.00 87.10
645.52 100.00 545.52
6,978.73 4,050.00 2" 928. 73
836.11
126.00
962.11
$46,782.09
15,000.00
750.00
600.00
5,000.00
21,350.00
15,000.00
750.00
236.11
4,874.00
20,387.89
$64, 595. 00
$17,812.91
, '
CITY OF SALINA;J KANSAS
GENERAL OPERATING FUND
DETAIL OF EXPENDITURES-AIRPORT
January 1, 1957 to December 31, 1957, Inclusive
Actual
Budget
Personal Services
Salaries-Regular EmpLoyees
Salaries-Other Dept.Emplo~
Total-PersonaL Services
123.04
300.00
300.00
123.04
Contractual Services
Insurance
Social Security
Gas
Electricity
Building Repairs
Machinery Repairs
Total-Contractual Services
450.00
115.18
2.77
54.60
1,179.00
507.71
133.09
1,992.35
100.00
850.00
650.00
650.00
2,700.00
Materials and Supplies
Electrical
Machinery Parts
Pa int
Total-Materials and Supplies
550.00
100.00
100.00
750.00
258.57
4.00
2.48
265.05
Capital Outlay
Equipment
Lpndscape Improvement
Total-Capital Outlay
400.00
245.00
645.00
300.00
300.00
To tal- Expenditure s
$3,025.44
$4,050.00
57
Sc he dule "1 - s "
Amount of Amount of
Actual Over Actual Under
Budget Budget
123.04
300.00
176.96
334.82
2.77
45.40 ."
329.00
142.29
516.91
707.65
291. 43
96.00
97.52
484.95
400.00
55. 00 ~~
~l;
':
"i
-.t"
$1,024. 56 }~
345.00
-~';
1~
;:~~;
i.t
.. '.'
< ...';., -0 -.... _.i~'; .\' ','
. ..
CITY OF SALINA~ KANSAS
GENERAL OPERATING FUND
DETAIL OF EXPENDITURES-SWIMMING POOLS
January 1, 1957 to December 31, 1957, Inclusive
Actual
Budget
Personal Services
Salaries-Regular Employees 8,918.17
Salaries-Other Dept.Employees
Total-Personal Services 8,918.17
8,750.00
150.00
8,900.00
Contractual Services
Telephone and Telegraph
Printing Office Forms
Social Security
Gas
Electricity
Water
Building Repairs
Machinery Repairs
Laundry
Total-Contractual Services
20.32 25.00
112.29 75.00
200.40 100.00
41. 20 50.00
524.10 100.00
350.00
468.24 300.00
219.46 100.00
6.60 100.00
1,592.61 1,200.00
47.41 25.00
24.87 50.00
84.35 400.00
87.89 50.00
59.64
50.00
268.46 50.00
70.68 300.00
643.30 925.00
281. 13 450.00
Ma terials and Supplies
Tools
Office
Chemicals
Janitor and Toilet
Recreational
Electrical
Machinery
Paint
Total-Materials and Supplies
Sundry-Sales Tax
Capital Outlay
Equipment
61. 02
300.00
Total-Expenditures
$11,496.23
$11,775.00
58
Schedule "1-t"
Amount of Amount of
Actual Over Actual Under
Budget Budget
168.17
150.00
18.17
4.68
37.29
100.40
8.80
424. 10
350.00
168.24
119. 46
93.40
392.61
22.41
25.13
315.65
37.89
59.64
50.00
218.46
229.32
281. 70
168.87
238.98
$ 278.77
.
,.
;"~(--' . ..{ .
59
Schedule "2"
CITY OF SALINA~ KANSAS
MEMORIAL HALL FUND
STATEMENT OF RECEIPTS, DISBURSEMENTS AND BALANCES
AND COMPARISON WITH 1957 BUDGET
January 1, 1957 to December 31, 1957, Inclusive
Amount of Amount of
Actual Over Actual Under
Ac tual Budget Budget Budget
Balance January 1, 1957 $3,607.06 $ 560.88 $3,046. 18 $
Receipts
Ad Valorem Taxes 8,664.64 8,562.06 102.58
Sales Tax 827.06 827.06
Office Space Rentals 260.00 450.00 190.00
Auditorium Rental ~,665.00 3,000.00 335.00
Concessions 180.26 250.00 69.74
Commodity Sales 9.50 25.00 15.50
Public Address System
and Timekeeper 496.50 600.00 103.50
Total Receipts 13,102.96 13,714.12 611. 16
Total Accountability $16,710.02 $14,275.00 $2,435.02
Disbursements
Personal Services
Salaries-Regular Employees 5,775.00
Salaries-Part time Employees 787.50
Professional 10.00
Total Personal Services $6,572.50
CantraeiuaL Services
Telephone & Telegraph
Building Insurance
Social Security
Gas
Electricity
Water
Building Repairs
Furniture Repairs
Total Contractual Services
157.55
55.40
147.81
1,266.68
265. 53
221. 55
2,620.49
44.70
$4,779.71
5,320.00
380.00
100.00
$5,800.00
455.00
407.50
90.00
j> 772.50
200.00
42.45
100.00
1,350.00
450.00
275.00
3,500.00
500.00
$6.375. 00
55.40
47.81
83.32
184.47
53.45
879.51
455.30
$1,595.29
(Continued Next Page)
60
Schedule "2" (Contd. )
CITY OF SALINA. KANSAS
MEMORIAL HALL FUND
STATEMENT OF RECEIPTS~ DISBURSEMENTS AND BALANCES
AND COMPARISON WITH 1957 BUDGET
January 1$ 1957 to December 31$ 1957" Inclusive
Materials and Supplies
Too ls
Janitor and Toilet
Seeds, etc.
Electrical
Hardware
Paint
Total Materials and Supplies
Sundry-Public Address
System
Capital Outlay
Furniture
Total Disbursements
..
Balance 12 -31-57
Liabilities 1-1-57 Paid 1957
Liabilities 12 -31-57
Cash Balance 12 -31-57
Actual
Budget
Amount of Amount of
Actual Over Actual Under
Budget Budget
77.68
150.23
50.00
200.00
50.00
100.00
27.68
33.97
22.17
235.29
519.34
100.00
500.00
22.17
135.29
19.34
49.77
50.00
66.03
"\
500.00
600.00
100.00
.',J
~,il'
432.90
1,000.00
567.10
12$804.45
14,275.00
1$470.55
3,905.57
504.89
3,400.68
2,386.92
$5,787.60
$3,905.57
~" ,.,.
'" ,.,]oj,.....;"
61
Schedule "3"
,
, .
CITY OF SALINA, KANSAS
GENERAL AND SPECIAL IMPROVEMENT FUND
STATEMENT OF RECEIPTS~ DISBURSEMENTS AND BALANCES
AND COMPARISON WITH 1957 BUDGET
January 1, 1957 to December 31, 1957, Inclusive
Actual
Budget
Amount of Amount of
Actual Over Actual Under
Budget Budget
Balance January 1, 1957
$1,369.82
$ 551.80
$ 818.02
$
Receipts
Tangible Taxes
43)280.55
42)948.20
332.35
Total Accountability
44,650.37
43,500.00
1, 150. 37
Disbursements
Street Surfacing
43.500.00
43,500.00
Balance December 31, 1957
$1)150.37
$1,150.37
f:i
;.>
r
I
I
I
I
I
,
l,
i
62
Schedule" 4"
CITY OF SALINAJ' KANSAS
GENERAL IMPROVEMENT FUND
ST A TEMENT OF RECEIPTS~ DISBURSEMENTS AND BALANCES
AND COMPARISON WITH 1957 BUDGET
January 1, 1957 to December 31. 1957, Inclusive
Balance January 1, 1957
Receipts
Tangible Taxes
Sales Taxes
Weed Cutting
Total Receipts
Total Accountability
Ac tua 1
$2,484.37
38,026.70
3,600.50
368.92
41,996.12
44,480.49
Disbursements
Personal Services
Salaries Regular Employees 5" 577.25
Salaries Other Dept.Employ.28, 379. 55
Salaries Part time Employ~
Medical
Total Personal Services
Contractual Services
Social Security
Building Repa irs
Machinery Repairs
Auto and Tire Repairs
Sewer Repairs
Street" etc. Repairs
Machinery Rent
Total Contractual Services
34.00
33,,990.80
764.06
1,,074.01
97.56
156.45
60.00
1,949.24
$4" 101. 32
Amount of Amount of
Actual Over Actual Under
Budget Budget
$2 J 115. 30 $
Budget
$ 369.07
37" 830. 43 196.27
3,,600.50
400.00 31.08
41,830.93 165. 19
42,200.00 2,,280.49
25,,000.00
1,000.00
5.. 577.25
3" 379. 55
34.00
7,,990.80
26,000.00
300.00
2,800.00
3,,000.00
700.00
300.00
1" 700.00
300.00
$9,100.00
464.06
249.24
(Continued Next Page)
1,000.00
1, 725. 99
2, .902.44
543.55
240.00
300.00
~4,998.68
63
Schedule "4" (Contd.)
CITY OF SA LINA~ KANSAS
GENERAL IMPROVEMENT FUND
STATEMENT OF RECEIPTS:t- DISBURSEMENTS AND BALANCES
AND COMPARISON WITH 1957 BUDGET
January 1, 1957 to December 31. 1957. Inclusive
Materials and Supplies
Tools
Auto Fuel and Lubricant
Asphalt and Road Oil
Bricks and Masonry
Cement
Hardware
Lumber
Machinery Parts
Metal
Auto Tires
Paint
Sand, etc.
Sewer Pipe and Tile
Other.
Total Materials and Supplies
,
Sundry-Refunds
Capital Outlay
Permanent Signs
Total Expenditures
Balance December 31, 1957
Liabilities 1-1-57 Paid 1957
Liabilities 12-31-57
Cash Balance 12-31-57
Actual
8.26
119. 13
30.86
55.76
1,.260.10
51.28
15.22
1~636.67
744.54
3,921. 82
4.00
130.50
42,148.44
2,332.05
1Jt 406. 09
925.96
1,377.26
$2,303.22
Budget
Amoun t of Amount of
Actual Over Actual Under
Budget Budget
100.00
500.00
700.00
200.00
500.00
200.00
600.00
600.00
150.00
200.00
1,000.00
1,200.00
250.00
91. 74
380.87
669.14
200.00
500.00
144.24
660.10
600.00
98.72
200.00
984.78
436.67
250.00
744.54
6.200.00
. 2Jt 278. 18
200.00
196.00
700.00
569.50
42.200.00
51. 56
2,332.05
64
Schedule "5"
CITY OF SALIN1\. KANSAS
CEMETERY FUND
STATEMENT OF RECEIPTS~ DISBURSEMENTS AND BALANCES
AND COMPARISON WITH 1957 BUDGET
January 1, 1957 to December 31, 1957, Inclusive
Disbursements
Personal Services
Salaries Regular Employees 9,730.50
Salaries Part time Employees 863.20
Total Personal Services 10,593.70
Contractual Services
Telephone & Telegraph
Printing Office Forms
Legal Printing
Insurance
Social Security
Water
Building Repairs
Machinery Repairs
Auto and Tire Repairs
Total Contractual Services
"
156.75
25.20
139.53
248.09
92.40
90.00
74.27
14.67
$ 840.91
9,500.00
500.00
10,000.00
175.00
25.00
10.00
75.00
150.00
75.00
100.00
200.00
75.00
$ 885.00
230.50
363.20
593.70
15.20
64.53
98.09
17.40
(Continued Next Page)
18.25
25.00
10.00
125.73
60.33
$ 44.09
65
Schedule "5" (Contd. )
CITY OF SALINA~ KANSAS
CEMETERY FUND
STATEMENT OF RECEIPTS, DISBURSEMENTS AND BALANCES
AND COMPARISON WITH 1957 BUDGET
January 1, 1957 to December 31, 1957, Inclusive
Amoun t of Amount of
Actual Over Actual Under
Ac tua 1 Budget Budget Budget
Materials and Supplies
Too ls 17.83 50.00 32.17
Fuel and Lubricants 31. 50 23.50 8.00
Auto License Tags 10.00 11. 50 1. 50
Auto Fuel and Lubricants 125.64 150.00 24.36
Seeds, Trees and Plants 25.00 25.00
Auto Parts and Tires 53.21 150.00 96.79
Paint, etc. 50.00 50.00
Sand, etc. 50.00 50.00
Total 'Materials and Supplies 238.18 510.00 271. 82
Sundry - Refunds 40.00 40.00
Capital Outlay
Mac hinery 300.00 300.00
Landscape Improvements 200.00 200.00
Total Capital Outlay 500.00 500.00
Total Disbursements 11,712.79 11,895.00 182.21
Balance December 31, 1957 2,830.62 2.. 830.62
Liabilities 1-1-57 Paid 1957 697.33
2,133.29
Liabilities 12-31-57 67.69
Cash Balance 12-31-57 $2,200.98
l
i...
..
rr
66
Schedule "6"
"'t~,'"
CITY OF SALINA", KANSAS
CIVIL DEFENSE FUND
ST ATEMENT OF RECEIPTSJ> DISBURSEMENTS AND BALANCES
January 1, 1957 to December 31, 1957, Inclusive
Balance January 1, 1957
None
Receipts
Refunds
State
County and City
377.74
451. 00
4,752.03
5,580.77
Total Accountability
5,580.77
Disbursements
Salaries-Regular Employees
Auto Use Allowance
Telephone and Telegraph
Traveling
Printing
Soc ial Security
Auto Repairs
Tools
Office Supplies
Other Supplies
Mac hinery and Equipment Parts
Auto Parts
Other Repairs and Maintenance
Organization Dues
Total Disbursements
954.11
167. 86
224.19
836.80
628.50
16.33
66.47
10.34
11. 10
71.64
854.66
39.04
335.67
5.00
4,221.71
Balance December 31, 1957
$1,359.06
I-
I
I
;;'; ...". ; ~i.
67
Schedule "7"
CITY OF SALINA; KANSAS
PUBLIC HEALTH FUND
ST A TEMENT OF RECEIPTS, DISBURSEMENTS AND BALANCES
AND COMPARISON WITH 1957 BUDGET
January 1, 1957 to December 31, 1957, Inclusive
r
I
I"
r
r
t
t
t
~
~
~
68
Schedule "8"
CITY OF SALIN~ KANSAS
BAND FUND
STATEMENT OF RECEIPTS" DISBURSEMENTS AND BALANCES
AND COMPARISON WITH 1957 BUDGET
January 1, 1957 to December 31, 1957, Inclusive
.
Amount of Amount of
Actual Over Actual Under
Actua 1 Budget Budget Budget
$ 143.67 $ 56. 49 $ 87.18 $
5" 621. 79 5,564.26 57.53
549.25 549.25
6,171.04 6,113.51 57.53
6,314.71 6,170.00 144.71
Balance January 1, 1957
Receipts
Tangible Taxes
Sales Tax
Total Receipts
Total Accountability
Disbursements
To Salina Band
6,,170.00
6,170.00
Balance December 31.. 1957
$ 144.71
$
$ 144.71
$
69
Schedule "9"
CITY OF SALINAlf KANSAS
LIBRARY FUND
STATEMENT OF RECEIPTS7 DISBURSEMENTS AND BALANCES
AND COMPARISON WITH 1957 BUDGET
January 1, 1957 to December 31, 1957, Inclusive
Amount of Amount of
Actual Over Actual Under
Actual Budget Budget Budget
Balance January 1, 1957 $1,067. 19 $ 389.87 $ 677.32 $
Rec eipts
Ad Valorem Taxes 5.3,700.90 53, 135.33 565.57
Sales Tax 4,939.85 4,939.85
Fines and Fees 1,694.95 1,694.95
Total Receipts 58,640.75 59,770.13 1,129.38
Total Accountability 59,707.94 60,160.00 452.06
Disbursements
To Library Board 58,465.05 58,465.05
Fines and Fees 1,694.95 1..694.95
Total Disbursements 58,465.05 60,160.00 1,694.95
December 31. 1957 Balance $1,242.89 $ $1,242.89 $
70
Schedule "10"
CITY OF SALINA, KANSAS
NOXIOUS WEED FUND
STATEMENT OF RECEIPTS;> DISBURSEMENTS AND BALANCES
AND COMPARISON WITH 1957 BUDGET
January 1, 1957 to December 31, 1957, Inclusive
1
71
11"
"
Schedule
r
CITY OF SALINA, KANSAS
TRUST AND AGENCY FUNDS
STATEMENT OF RECEIPTS~ DISBURSEMENTS AND BALANCES
Januar 1, 1957 to December 31, 1957, Inclusive
Total
All
Funds
Hillcrest
Memorial Trust
Fund
Hillcrest
Memorial Endowment
Fund
Cemetery
Endowment
Fund
Firemen t S
Relief
Fund
Policemen t S
Relief and Pension
Fund
Firemen t S
Pension
Fund
875.69
121,
1,463.00
588.67
10,
25
85
71
50
00
50
00
00
00
81
042.
217
925
092
299
400
700
225
15
917
16,
1,
8,
8,
2,
5,
090.00
2,
209.00
132.84
225.00
15,
46
485.00
092.50
00
00
400.50
700.00
15
693.
098.
73,
8,
5,
41
680.78
558.16
958.94
047
11,
8,
3,
545.31
7,361.47
659.69
4,481.77
10,
Investments
1957
Receipts
Ad Valorem Taxes
Sales Taxes
Employee Contributions and Due s
State Tax on Insuran ce
Sale of Space
Interest
S,le and! or Redemption of
Perpetual Care Deposits
Recoveries
Total Receipts
1,
Balances January
793.50
42,
164,
00
553.00
090.
2,
3,
209.00
67
797
10,
00
84
.
225
15.357
14,
88
197.
13,
93
502.
12,
83
31
74
13
75
00
00
00
76
74
60
14
75
89
508.
272.
892.
963.
518.
720.
413
209
497
21,
1,
1,
1,
48,
.
46
791
87,
245.29
11,488.83
1, 186.78
24,
24
00
53
048.
10,020
85.
23,
1,892.74
1..963.13
48,518.75
720.00
2,
413.00
209.00
622.00
2,
2,
Disbursements
Pensions
Refunds
Medical
Life Insurance
Investments
Relief Payments
To Court
To Endowment Fund
Total Disbursements
Accountability
Total
295
47.
248.
518.
78,
86,
86,
44,
00
00
931.
931
797.67
10,
357.84
15,
62
84
60
24
75
797.67
10,
84
357.
15,
094
696.
47.
649.
518.
34,
34,
44,
53,
61
68
675
569
12
11,
105.53
942.71
10,
12,
.
1957
Balances December 31,
Liabilities
569.68
11,
942.71
12,
766.
$130,
00
931
$
797.67
$10,
357.84
$15,
167.99
$79,
569.68
$11,
942.71
$12,
12-31-57
12-31-57
Investments
Fund Balances
72
Schedule "l1-a"
CITY OF SALIN~ KANSAS
FIREMENS PENSION FUND
ST A TEMENT OF RECEIPTS~ DISBURSEMENTS AND BALANCES
AND COMPARISON WITH 1957 BUDGET
January 1~ 1957 to December 31, 1957, Inclusive
Actual
Budget
Amount of Amount of
Actual Over Actual Under
Budget Budget
Balances January 1, 1957
$10,545.31
$9~579.85
$ 965.46
$
Receipts
Ad Valorem Tax
Sales Tax
Employee Contributions
Total Receipts
7~361.47 7,280.46 81.01
659.69 659.69
4,481.77 3,250.00 1,231.77
12,502.93 11, 190. 15 1,312.78
23,048.24 20,770.pO 2,278.24
10..020.00 10,020.00
85.53 750.00 664.47
10,105.53 10,770.00 664.47
$12,942.71 $10,000.00 $2,942.71
Total Accountability
Disbursements
Pensions Paid
Refunds of Contributions
Total Disbursements
Balance December 31, 1957
73
Schedule "11-b"
CITY OF SALIN~ KANSAS
POLICE PENSION FUND
STATEMENT OF RECEIPTS~ DISBURSEMENTS AND BALANCES
AND COMPARISON WITH 1957 BUDGET
January 1, 1957 to December 31, 1957, Inclusive
Actual
Budget
Amount of Amount of
Actual Over Actual Under
Budget Budget
Balance January 1# 1957
$11# 047.41
$9# 456. 39
$1,591. 02
$
Receipts
Ad Valorem Taxes
Sales Tax
Employee Contributions
Total Receipts
8~680.78 8..635.45 45.33
558.16 558.16
3~ 958.94 3, 000.00 958.94
13,197.88 12,193.61 1,004.27
24,245.29 21,650.00 2.. 595. 29
11,488.83 11,400.00 88.83
1,186.78 250.00 936.78
12,675.61 11,650.00 1,025.61
$11,569.68 . $10" 000. 00 $1,.569.68
Total Accountability
Disbursements
Pensions
Refunds
Total Disbursements
Balance December '31, 1957
74
Schedule "12"
CITY OF SALINA~ KANSAS
INDUSTRIAL DEVELOPMENT FUND
ST A TEMENT.'OF RECEIPTS~ DISBURSEMENTS AND BALANCES
AND COMPARISON WITH 1957 BUDGET
. January 1, 1957 to December 31, 1957, Inclusive
Balance January 1, 1957
$11,054.32
Receipts
none
Total Accountability
$11,054.32
Disbursements
none
Balance December 31, 1957
$11,054.32
75
Schedule "13"
CITY OF SALINAJ! KANSAS
BOND AND INTEREST FUND
STATEMENT OF RECEIPTS7 DISBURSEMENTS AND BALANCES
AND COMPARISON WITH 1957 BUDGET
January 1, 1957 to December 31, 1957, Inclusive
Actual
Balance January 1, 1957
$84,777.34
Receipts
Ad Valorem Taxes 279,699.52
Special Assessments 278,886.30
Accrued Interest (bonds sold) 4,489.27
Special Assessment (int. ) 1,006.09
Total Receipts 564,081. 18
Total Accountability
648,858.52
Exp enditure s
Bond Princ ipal
General 134,000.00
Curb, Gutter & Paving-city 69,890.34
Curb, Gutter & Paving-P..Q 1'10;'785.27
Sewer-City Share 73,385.84
Sewer-Property Owners
Share
Total-Bond Principal
81, 161. 41
499,222.86
Bond Interest
General
Curb, Gutter & Paving-city
Curb, Gutter & Paving-P.G
Sewer-City Share
Sewer-Property Owners
Share
Total-Bond Interest
16,000.15
10,208.01
26,595.13
10,770.58
7,554.21
71, 128.08
Other
Fiscal Agency Com. etc.
M isc e llaneous
Total Other
735.74
4, 000.00
4,735.74
Total Expenditures
Budget
$77,610.73
276,390.75
221,510.00
497,900.75
575,511.48
134,000.00
69,890.34
140,785.27
73,385.84
81,161. 41
499,222.86
10,515.07
6,187.95
13,364.55
8,803.48
6,717.57
45..588.62
700.00
30,000.00
30,700.00
$575,086.68 575,511. 48
Balance December 31, 1957
$731- 771. 84
Amount of Amount of
Actual Over Actual Under
Budget Budget
$7,166.61
$
3,308.77
57,376.30
4.489.27
1,006.09
66,180.43
73,347.04
25,539.46
35.74
26,000.00
25,964.26
424..80
$73,771. 84
76
Schedule 1114"
CITY OF SALINA, KANSAS
WATERWORKS FUND
STATEMENT OF RECEIPTS,. DISBURSEMENTS AND BALANCES
AND COMPARISON WITH 1957 BUDGET
January 1, 1957 to December 31, 1957, Inclusive
Balance January 1, 1957
Receipts
Water Service
Accounts Receivable
Water Revenue
Miscellaneous
Surcharges
TotaLReceipts
Total Accountability
Disbursements
Water Department Operating
Water Department Capital
Total Disbursements
Balance December 31, 1957
Deduct Liabilities 1-1 -57
Add Liabilities 12-31-57
Cash Balance 12-31-57
Less Cash in Office
Balance Shown Exhibit" A"
Ac tual
Amount of Amount of
Actual Over Actual Under
Budget Budget
Budget
$226,585.28 $149,882.68 $76,702.60
$
4,016.28 4,016.28
480,477.48 425,000.00 55,477.48
16,368.86 22,000.00 5,631. 14
9,110,.,26 9, 110.26
509,972.88 447,000.00 . 62,972.88
736,558.16 596,882.68 139,675.48
383,648.89
306,051.78
689,700.67
382,100.00
100,000.00
482,100.00
30, 561. 37
206,051. 78
175,490.41
46,857.49
13,265.79
33,591. 70
32,110.26
65,701. 96
1, 500.00
$64,201. 96
114,782.68
35,814.93
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77
15 "
"
Schedule
AND BALANCES
Inclusive
CIT Y OF SALINA KANSAS
CONSTRUCTION FUND
STATEMENT OF RECEIPTS. DISBURSEMENTS
Januarv 1, 1957 to December 31, 1957,
Total Balances
Disbursements 12-31-57
$39.051.25 $42,387.45
Transfers
$
Tot al
Receipts
$53,500.00
Receipts
32
57
28
95
01
41
64
50
96
47
35
22
43
02
60
88
25
41
73
78
48
58
02
35
65
379,153
79,759
33,080
19,399
23,486
144,427
104,521
18,055
47,642
15,082
24,651
450,146
22,376
211,180.
224,09'.
24,599.
47,898.
22,477.
54,467.
3,945.
8,038.
2,746.
31,161.
15,969.
315,227.
557.76
771. 30
968.36
290.77
305.91
625.81
090.43)
493.93
(3,906.69)
136.25)
675.83
501.85)
499.33
623.57
819.98
488.65
477.41)
467.73)
945.78)
038.48)
746.58)
35)
IO
19
91
832
$ 186,895
Balances
1-1-57
$27,938.70
1,986.60
15,978.61
15,771.30
17,657.03
8,577.26
305.91
67,865.14
6,654.76
2,686.76
10,993.10
35,825.57
(43, 366. 20)
(12,452.11)
(59, 937. 12)
96,485.31
832.19
$95.653.12
14,
15,
4,
7,
5
(11,
13,
1,420.85
199.33
857.86
905.30
592.12
865.57
688.67
286.49
12,
1,
62,
23,
49,
80,
35,
(47,
1,
(5,
110,
2,
88,
54,
(22,
(54,
(3,
(8,
(2,
40.00
(17,203.10)
12 , 454 . 63 (34,763.91)
4,682.38 (64,916.64)
(40.00)
222.47 (43,143.73)
380,515.00
213,537.45 60,346.83
2,878.36 (30, 201. 92)
1,404.04 (17,995.91)
3,163.81 (20,322.20)
140,520.72
49,237.65 (55,283.99)
6,409.32 (11,646.18)
506.71
16,758.30
19,149.50
560..645.55
25,000.00
300,000.00
615,384.55 336,803.30
(24,599.88)
(47,898.25)
(31, 161. 02)
2,405.970.44 2,
986.60
1,
Asphalt Paving
Claflin Hall
Sewage Disposals
Parking
Parking Bonds
Armory
Job 330
South End Fire Station
Job 346
Job 345
Job 347
Bonds 171-172
Job 339
Flood Control
Sewer Bonds to be issued
Job 350
Job 351
Job 354
Job 355
Job 357
Miscellaneous
Job 358
Job 360
Job 361
Airport Improvements
Fire Station Equipment
Bonds 175
Bonds 176-177
Job 352
Job 353
Job 359
Pump Station-Main Sewer E
Job 364
Job 366
Job 367
Gebhart Storm Sewer
Job 362
Totals
12 -31-
Liabilities
Cash Balance
;.
78
Schedule 1116"
CITY OF SALIN~ KANSAS
MATERIAL STORES FUND
STATEMENT OF RECEIPTS, DISBURSEMENTS AND BALANCES
January 1, 1957 to December 31, 1957, Inclusive
Balance January 1, 1957
$3,087.43
Receipts
Reimbursement of Expenses
15,090.21
Total Accountability
18,177.64
Disbursements
Gas, Oil, etc.
Other Supplies
Auto Parts
Office Equipment
Total Disbursements
12,052.69
624.72
138.78
2,018.03
14,834.22
Balance December 31, 1957
3,343.42
..
Encumbrances 1-1-57
Encumbrances 12-31-57
828.42
o
828.42
Cash Balance 12-31-57
$2,515.00
79
Schedule "17"
CITY OF SALINA~ KANSAS
VETERANS HOUSING FUND
STATEMENT OF RECEIPTS~ DISBURSEMENTS AND BALANCES
January 1, 1957 tD. December 31" 1957, Inclusive
Balance January 1, 1957
$6.. 409.32
Receipts
none
Total Accountability
6,,409.32
Disbursements
6,409.32
Balance December 31, 1957
None
80
Schedule" 18"
CITY OF SALINA, KANSAS
STREET MACHINERY FUND
STATEMENT OF RECEIPTS, DISBURSEMENTS AND BALANCES
January 1, 1957 to December 31$ 1957, Inclusive
Balance January 1, 1957
4,053.25
Receipts
Transferred from other Funds
90.35
Total Accountability
4J1 143.60
Disbursements
Fixed Equipment
Heavy Equipment
Total Disbursements
559.10
3,584.50
4,143.60
Balance December 31, 1957
None
--,
I
81
19"
Il
Schedule
CITY OF SALINA KANSAS
CLEARING ACCOUNTS
STATEMENT OF RECEIPTS, DISBURSEMENTS AND BALANCES
Januar~ 1, 1957 to December 31 1957 Inclusive
Withholding Social Advance Receipts
Tax Security 1958 1957 Deposit~l Totals
- -
Balances January 1, 1957 $ $2,325.64 $4,882.00 $ $ $7,207.64
Receipts
Employees Tax Withheld 711615.40 241131.92 951747.32
Deposits 1,000.00 11000.00
Licenses and Permits 51329.50 51329.50
Total Receipts 71,615.40 24, 131. 92 5,329.50 1,000.00 102,076.82
Total Accountability 71,615.40 26,457.56 4,882.00 5,329.50 1,000.00 109,284.46
Disb ur s ement s
To U. S. Government 65,827.90 23,603.44 89,431.34
To General Operating Fund (57) 4,882.00 4,882.00
Refunds 1,000.00 1,000.00
Total Disbursements 65,827.90 23,603.44 4,882.00 1,000.00 95,313.34
Balances December 31, 1957 $5.787.50 $ 2,854.12 None $5,329.50 None $13,971.12
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82
Schedule "20"
CITY OF SALIN~ KANSAS
PARKING METER FUND
STATEMENT OF RECEIPTS.., DISBURSEMENTS AND BALANCES
January .'1, 1957 to December 311 1957, Inclusive
Balance January 1, 1957
13,528.72
Receipts
From Meters
73,599.00
Total Accountability
87,127.72
Disbursements
Rental Payments
Transferred to Construction
Bond Princ ipal
Bond Interest
Total Disbursements
4,945.12
25,000.00
27,000.00
4,981. 20
61,926.32
Balance December 31, 1957
$25,201. 40
83
Schedule "21"
CITY OF SALINA" KANSAS
SUMMARY OF BANK RECONCILIATIONS
CITY TREASURER
December 31, 1957
Certified Outstanding Added Bank
Balances Checks Deposits Balances
Farmers National Bank 158,527.71 500.00 159,027.71
Planters State Bank 300,374.55 69,769.64 7,964.41 238,569.32
National Bank of America 119; 768. 97 500.00 120,268.97
National Bank of America
Water Refund 155.24 155.24
First Trust Company 50,000.00 50,000.00
Totals $628,826.47 $69,924.88 $ 8,964.41 $567,866.00
84
Schedule "21-A"
CITY OF SALINA, KaNSAS
BANK RECONCILEMENT
December 31, 1957
National Bank of America - Water Department Refunds
Warrant
No. Amount
10136 . .32
10211 3.93
10248 4.08
10283 .83
10286 .16
10294 4.13
10354 2.71
10392 .98
10418 2.80
10428 .21
10441 1. 44
10469 .94
10510 .11
10524 .11
10527 .67
10577 3.45
10599 4.03
10664 3.21
10646 .11
10675 1. 49
10710 .27
10735 .21
10744 3.37
10777 2.75
10785 2.65
10796 .62
10862 3.21
10928 1. 99
10938 4.13
10968 .21
11 1. 89
14 2.96
34 3.32
46 . 18
61 10.05
68 4.03
89 .11
90 3.21
99 .72
143 .21
170 ~ 1. 25
190
210
221
235
248
255
256
257
259
260
263
267
268
271
272
274
275
276
278
279
280
281
282
283
284
285
286
2.29
2.04
3.67
.28
.08
.21
3.83
3.01
1. 99
2.25
3. 16
3.98
4.80
2.86
2.86
2.95
3.42
.21
3.32
3.21
3.57
3.72
2.35
2.00
5.00
5.00
. 13
155.24
Certified Balance 12-31-57
Outstanding Checks
$155.24
155.24
CITY OF SALINA, KANSAS
BANK RECONCILIATION
December 31, 1957
National Bank of America - General
Certified Balance 12 -31-57
Outstanding Checks
Deposit in Transit
Book Balance
Farmers National Bank
Certified Balance 12-31-57
Outstanding Checks
Depo s it in Tr ans it
Book Balance 12 -31-57
$119.. 768. 97
None
119.. 768.97
500.00
120.. 268.97
158..527.71
None
158,527.71
500.00
$159,,027.71
85
Schedule "21-A"
Planters State Bank
86
Schedule "21_A"
CITY OF SALINA, KANSAS
BANK RECONCILEMENT
Decemper 31, 1957
Payroll Checks Outstanding
Warrant Checks Outstanding
No.
5664
9247
9249
9253
9260
9274
9322
9336
9351
9354
9356
9357
9360
9379
9382
9383
9384
9385
9388
9395
9396
9397
9399
9414
9425
9438
9441
9463
9515
Total
Amount
20.66
54.70
197.70
148.31
140.86
86.92
130.77
61.74
63.54
63.54
63.54
63.54
63.54
147.41
62.50
61. 25
62.50
85.00
72.50
91. 50
60.00
115.00
151.00
137.88
.138.20
127.40
204.60
121. 80
1, 367. 40
4, 165.30
No.
4454
6740
7162
7174
7194
7253
7255
7256
7263
7272
7273
7274
7286
7291
7298
7317
7318
7319
7320
7322
Total
Amount
45.00
130.50
36.58
1. 02
47.39
207.50
86.25
207.50
1,120.00
207.50
86.25
317.50
89.96
92.40
166.50
532.63
28.40
100.00
157.75
1,050.00
4,710.63
$60,893.71
4,710.63
4, 165.30
69,769.64
300.. 374.55 .
69.. 769. 64
230,604.91
7,964.41
$238,569.32
Checks Paid by bank after 12-31-57
Warrant checks outstanding
Payroll checks outstanding
Total
Bank Balance
Less Outstanding Checks
Deposits in Transit
Balance
87
Sched~le "22"
CITY OF SALINA~ KANSAS
CLERK OF THE CITY COURT
BANK RECONCILEMENT;jl FARMERS NATIONAL BANK
December 31.. 1957
Certified Bank Balance $ 4, 168.49
Deposit in b-3-58 from 1957 Receipts 203.48
$ 4,371. 97
Outstanding Checks
No. Amount
8927 1. 00
9254 .56
9277 .75
9278 .75
9391 .40
9468 .45
9637 5.00
9667 . 19
9689 .75
9842 27.74
9947 .84
10177 1. 62
10215 .85
10216 .55
10231 .83
10404 5.00
10422 20.00
10450 1. 75
10460 5.00
10507 1. 95
10562 .44
10567 1. 81
10616 1. 00
10627 7.35
10647 45.06
10660 2.20
10672 15.00
10690 5.00
10691 1. 44
10692 76.32
10693 37.63
10694 4.50
10696 866.30
10697 834.05 1,974.08
Balance Cash in Bank December 31, 1957 $ 2,397.89
---,-
88
23"
Schedule
Detail Amount
1C . - 22.50 22.50
4B 1,000.00 4~000.OO
20C 10.00 200.00
1B 1~000.00 1~000.00
5C 10.00 50.00
198C 8.75 11732.50
lOC 8.12 81. 20
8C 17.50 140.00
8C 17.50 140.00
3C 17.50 52.50
3C 17.50 52.50
5C 18. 12 90.60
5C 18. 13 90.65
5C 18. 12 90.60
5C 18. 13 90.65
1C 18.13 18.13
3C 17.50 52.50
3C 17.50 52.50
13C 15.00 195.00
4C 15.00 60.00
1C 15.00 15.00
1C 15.00 15.00
5C 15.00 75.00
4C 15.00 60.00
5C 15.00 75.00
5C 15.00 75.00
lOC 15.00 150.00
5C 14.37 71. 85
5C 13. 13 65.65
81814.33
$8,814.33
Coupon
No.
22
15-19
15-19
1-18
145-154
1
3
361-363
374-376
659-663
659-663
768-772
768-772
643-
374-376
374-376
214-226
237-240
377
377
308-312
349-352
400-404
519-523
77-86
296-300
55-59
Date Bond
Due No.
10-1-36 579.
7-1 (45-47) 57-60
7-1 (45-47) 16
7-1-49 to 100-110
10-1-57
2-1-54 to )
8-1-57 )
8-1-57
8-1-57
2-1-57
3-1-57
2-1-57
8-1-57
8-1-57
8-1-57
2-1"57
11-1-57
11-1-57
5-1-57
11-1-57
8-1-57
8-1-57
9-1-57
9-1-57
9-1-57
CITY OF SALINA KANSAS
RECONCILIATION OF FISCAL AGENCY
December 31, 1957
T e of Issue Date of
-
Issue
Waterworks 10-1-25
Refunding 115 1-1-38
Judgment 116 1-1-38
145 10-1-48
163
Water Series B - - 8-1-53
\
\
Curb and Gutter 172
Water Series C
Airport Improvements 174
Sewers 173
Total Bonds and Interest Coupons Outstanding
Fiscal Agency Balance 12-19-57
I
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89
WATERWORKS DEPARTMENT FUND
In accordance with instructions received the books and records of the
Waterworks Department Fund
City of Salina" Kansas
have been audited for the year ended December 31, 1957 and we now submit
the following report based on that examination.
SCOPE OF AUDIT
The audit was performed in accordance with the general and specific
required provisions of the Minimum Standard Audit Program" approved,by the
State Municipal Accounting Board applicable to such funds. The audit included
a verification of the Assets and Liabilities of this fund at December 31, 1957"
in the manner and to the extent hereinafter indicated and a general review of
all revenue and expenses for the year 1957.
HISTORY
The Waterworks system, supplying the water needs of the residents
of the City of Salina, Kansas, was purchased from private interest in October,
'1925, by the City and since January 1, 1926, has been operated as a municipal
activity. The Waterworks Department is governed by the City Commiss'ioners.
BALANCE SHEET
The balance sheet of the Waterworks Department as at December 31,
1957 is presented in Exhibit II All and is briefly summarized below:
ASSETS
LIABILITIES, RESERVES AND SURPLUS
Plant and Property
Current Assets
$3,957,536.95
421,,210.71
Surplus
Reserve for
Depreciation
Current Liabilities
and Reserves
Bonded Indebtedness
$2" 438" 559.28
306,141.55
61,046.83
1,573,000.00
$4,378,743.66
$4" 378, 7 ~~. 66
90
APPLICATION OF FUNDS
The Source and application of funds realized during the period under
review is shown by the following statements. .
Funds Provided:
From net income for the year ended December 31, 1957
Add Back Depreciation taken for the 1957 for which no
cash was required
Decrease in Working Capital
$137,674.07
30,000.00 ~
132,861.14 .
Total Funds Provided
'300.535.21 -
Funds Applied:
To purchase of Plant and Equipment
To payment of outstanding bonds
206,535.21
94,000.00
300,535.21 _/
The increase in working capital represents the net increase of
current assets over current Liabilities as follows:
Increase
(Decrease)
Current Assets
1957
1956
Cash
U. S. Bonds
Accounts Receivable
Materials and Supplies
Deferred Charges
64,803.65"
300,000.00 .
587.33
55,756.61
63.12
4227,688.85
1300,000.00
(1.351. 25)
43,335.81
(112.90)
(162,885.20)
1,938.58
12,420.80
176.02
Total Current Assets
421,210.71
569,560.51 (148,349.80)
Current Liabilities
Accounts Payable
Meter l)eposits
Expense Reserve
Total Current Liabilities
32, 110.26 13,?65.79 18,844.47
23,786.00 21.320.00 2,466.00
5,150.57 41.949.70 (36,799.13)
61,046.83 76.535.49 (15,488.66)
$360, 163. 88 $493.025.02 (132,861.14),
Net Working Capital
91
PLANT AND PROPERTY
The net increase in Plant and Property Accounts is shown in
Schedule "2"..
CURRENT ASSETS
Cash in Office and City Treasurer:
Cash on hand in the office was counted on January 2, 1958 and traced
at that time into the days bank deposits.
Cash Disbursements for Meter Deposits Refunds.. Miscellaneous
Payrolls.. Freight, Express and Petty Claims are made from current cash
on hand. Reimbursement for these items are later received from the City
Treasurer through appropriations made by the Board of City Commissioners.
Cash in the hands of the City Treasurer was verified and compared
with the records of the City Clerk. The payments of vouchers for the Water-
works Department are now being handled in the same manner as all other
fund payments are under the same type of authorization, and the warrant-
checks are issued by the City Clerk and entered on his records, the same as
those for other funds and departments.
u. S. Bonds were still on hand in the amount of $300,000.00.
Total billings for the year plus outstanding accounts at the beginning
of th~ year were accounted for either in the form of cash received during
the year, discounts and rebates allowed, bad debts charged off, or outstand-
ing accounts due at the close of the year.
Inventory of materials and supplies represents the value of these items
on hand December 31, 1957, as inventoried under the supervision of the super-
intendent, who stated that the quantities were correct and the items were priced
at the lower of cost or market. The extensions and footings were verified.
CURRENT LIABILITIES
Accounts payable represent amount due on open account as at December
31, 1957, as shown by the City Clerk's Purchase Order Record.
The total outstanding deposits at the audit date, as shown by the
General Ledger, was reconciled to the detail of individual deposits. Your
attention is directed to the fact the interest on Meter Deposits is not paid
by the Waterworks Department in accordance with the requirements of
Section 12 - B22 G. S. 1935.
92
SURPLUS
The only changes in.t~e Surplus Account was the addition of 1957 Gain.
RESERVE FOR DEPRECIATION
The following tabulation summarizes the changes in the Reserve for
Depreciation during the year.
Balance - January 1~ 1957
1957 Provision for Depreciation
$276, 141. 55
30,000.00
Balance - December 31, 1957
$306,141. 55
The amount added to the Reserve Account in 1957 representing the
depreciation expense for the year was computed in the City Clerk's office
and found to be satisfactory. The Reserve Account represents book reserve
only as no funds are actually set aside or segregated.
INSURANCE
All Insurance purchased during the year was charged to Insurance
Reserve. This account was $287.61 in the red at De<;ember 31, 1957, showing
more cost than was provided for. A statement of the insurance coverage in
force at December 31, 1957 is presented in Exhibit l1M" under the City Audit.
FIDE LITY BONDS
Fidelity Bonds are in force in the amount of $5,000.00 each on the
Superintendent and Cashier of the Waterworks Department as shown in
Exhibit II L" in the general report.
OPERA TION
A detailed statement of profit and loss for the year 1957 is presented
in Exhibit "B" and its supporting Schedule "1".
The Water Department paid $10,000.00 to the City during 1957. This
is considered a payment in lieu of Franchise, similar to that paid by other
utilities.
The method of recording the annual Prepayments was still being
continued, the entire payment being credited to accounts receivable, resulting
in an Accounts Receivable control Credit Balance. Monthly-~me-twelfth of
the prepayment is charged to the account and credited to Sales. Formerly
93
the entire amount was credited direct to Sales and did not enter into the
Accounts Receivable. Discussion of a preferable method of handling this
was conducted with the City Clerk and the Water Department Bookkeeper
in prior years.
The amounts reserved for Sinking Fund Interest and for "Replacement
and Extension" are only bookkeeping entries and are not set aside in a separate
bank account.
No adjusting entries were necessary to adjust the books to conform
with the audited balance sheet and profit and loss statement since aU necessary
entries had already been made.
We wish to express our appreciation for the co-operation of the
Superintendent, Cashier and other City Officials and Employees during the
course of the examination.
CITY OF SALINA,.. KANSAS
WATERWORKS DEPARTMENT
BALANCE SHEE T
December 31, 1957
Assets
Fixed Assets
Plant and Property (Schedule 2)
Current Assets
Cash in Office
Cash-City Treasure - General
2,527.72
(18,744.07)
Deferred Charges
Investments
U. S. Bonds
Accounts Receivable
Water Sales
Service Lines
888.72
(301. 39)
Inventories
Meter Parts
Operating Stores
12,159.61
43,597.00
City Treasure - Cash in Bank
Sinking Fund for Waterworks Revenue Bond
Prin. II A"
Waterworks Replacement and Extension Fund
31#,020.:.00 -
50,000.001""
Total Assets
Liabilities
Surplus January 1, 1957
Add 1957 Profit
2,300,885.21
137,674.07
Reserves and Deferred Charges
Depreciation
Insurance
Sinking Fund - Interest
Liabilities
Accounts Payable
Meter Deposits
Bond Indebtedness
Refund Deposits
Total Liabilities, Reserves and Surplus
306, 141. 55
287.61
3~557.96
32,110~6
23,786.00
1,573,000.00
1~305.00
94
Exhibit" A"
$3,957,536.95
(16, 216. 3 5 )', .
63.12
300; 000.00-
587.33
55,756.61
81$020.00
$4,37-8,747.66
2,438,559.28
309,987.12
1,630,201.26
$4t,.37S,~~4}6\
CITY OF SALIN1\. KANSAS
WATERWORKS DEPARTMENT
PROFIT AND LOSS STATEMENT
Year Ended December 31, 1957
Total Water Sales
Add Tapping Services
Surcharges
Gross Receipts
Less
-operating Costs (Schedule 1)
Depreciation
Add
Interest Received and Miscellaneous
Net Income
\' l ()
~ 'l?)J1 '."
q'l J I \ . . ..i~i... i ./
\! ';~';::/I"""--:
. I '..,.-
\ :\..~l
~/-~ ('-I ~
-~/~1 ~ \
$ 4387179.18
26..446.26
97 110.26
3077178.50
307000.00
95
Exhibit liB"
473,735.70
337,178.50
136,557.20
1,116.87
$ 137,674.07',
CITY OF SALIN~ KANSAS
WATERWORKS DEPARTMENT
OPERATING COSTS
Year 1957 Compared with 1956
Water Supply Expense
Well and Pump Repairs
Electric Power
Electrical Equipment Repairs
Well House Pump Signals
River Intake Pump Power
Total-Water Supply Expense
Production Expense
Power
Pumping Station Labor
Fuel
Miner Supplies and Expenses
Repairs-Pumping Station,
Lines and Equipment
Chemicals
Repairs-Electric Power
Equipment
Lubric ants
Total-Production Expense
Sorting Expense
Labor
Electric Service
Gas Service
Building Operating Supplies
Chemicals
Repair Electrical Equipment
Repair - Building
Total Softing Expense
1956
1957
$ 1~399.49
7~ 009. 06
3,798.10
443.00
392.00
13,041.65
$ 2~ 087. 02
2~ 841. 12
404.74
575.00
2~443.87
8" 351. 75
15,168.82
13,304.50
209.44
162.26
12~103.54
13,889.05
313.73
39.96
1,771.14
2.033.06
382.53
1,361. 92
255.60
34,266.74
26,728.81
28,214.25
2,192.40
3,759.22
1, 720.08
112,249.97
1,329.01
32,590.60
1,858.58
3~ 444.70
2.. 061. 21
85,068.28
2,194.54
791.78
128,009.69
149,464.93
96
Schedule It lit
Increase
(Decrease)
$ 687.53
(4,167.94)
(3" 393. 36)
132.00
2, 051. 87
(4~ 689. 90)
(3,065.28)
584.55
104.29
(122.30)
(1. 388.61)
(2,033.06)
(1,361. 92)
(255.60)
(7,537.93)
4,376.35
(333.82)
(314.52)
341. 13
(27. 181. 69)
865.53
791. 78
(21,455.24)
(Continued Next Page)
.
97
Schedule "1" (Contd.)
CITY OF SALIN~ KANSAS
WATERWORKS DEPARTMENT
OPERATING COSTS
Year 1957 Compared with 1956
\
1956 195.7
Increase
(Decrease)
Distribution Expenses
Labor - Foreman
Labor Meter Department
Repairs to Meters and
Equipment
Main Repairs
Distribution Trucks
Meter Service and Supplies
Repair Services
Total-Distribution Expense
Commercial and General
Expense
Salaries-Accounting and
Collection
Salaries - Meter Reading
and Delivery
Office Supplies and Expense
Printing
Insurance
Sales Tax
Travel
Soc ial Security
Supt. and Engineer Salaries
Interest
Payment to City
Accounts Charged Off
Total-Commercial and
General Expense
Depreciation
Total Expense
$ 3,720.00 $ 3..840.00
4,650.00 4,830.00
4,800.00 4" 800.00
2,,142.03 1,,743.55
478.99 660.78
22,104.65 23,932.37
37,895.67 39,806.70
$ 120.00
180.00
(398.48)
181. 79
1.. 827. 72
1,911.03
19,073.82 20.. 855. 09 1, 781. 27
10,744.21 12,905.65 2,161. 44
5,648.87 6,096.18 447.31
2,,329.95 3, 590.00 1,260.05
1,400.00 2,450.00 1,050.00
136. 81 200.08 63.27
1,364.60 1...577.50 212.90
2...215.60 2,720.52 504.92
7,080.00 7,230.00 150.00
36,000.00 36,000.00
10,,000.00 10,,000.00
844.64 656.53 (188.11)
~96,838.50 104,281. 55 7, 443. 05
24,000.00 30,000.00 6,000.00
$355,507.49 $337..178.50 $1~328. 99
98
Schedule "2"
CITY OF SALINA, KANSAS
WATERWORKS DEPARTMENT
PLANTS AND PROPERTY ACCOUNTS
Compared January 1, 1957 and December 31, 1957
"
,
Distribution
Structures and Manholes
Cast Iron Mains
Hydrants
Valves and Valve Boxes
Stand Pipe Real Estate
Meter Boxes and Accessories
Sunset Stand Pipe
Total- Distribution
Water Supply
Real Estate
Pump Houses and Derricks
Wells
Well Pumps and Meters
Flow Lines
Total-Water Supply
Pumping Stations
Real Estate
Real Estate Improvements
Pump Houses and Stock
Land Underground Reservoir
Cottage
Reservoir
Electrical Meters, Pumps
Venture Meters
Underground Reservoir
Pipes and Piping
Water Softener Plant
River Intake Pump
Water Supply Exploration
Total-Pumping Stations
t
l
I
\
12-31-57
$ 35.811.90
1,302.,082.25
93,059.37
179,428.31
60,914.36
198,075.90
94,508.31
1,963,880.40
6,097.50
24,397.56
203,576.90
35,163.27
47,824.04
317,059.27
16,532.86-
3,580.40
18,750.84
21..626.19
3,927.91
28.545.49
301572.28
6",185.44
183,638..82
15, 186.88
1.085, 841. 25
164,657.03
16. 190.07
1,595; 235.46
1-1-57
Increase
$ 35,811.90
1.256,449.96
87,028..92
175,726.86
60.. 914. 36
192.993.25
94,508.31
1,903,433.56
$
45.632.29
6.030.45
3,701. 45
5.082.65
60,446.84
6,097.50
24,397.56
137,022.37
35,163.27
47,824.04
250,504.74
66,554.53
66,554.53
16,532.86
3,580.40
18.750.84
21.626.19
3,927.91
28.545.49
30.572.28
6, 185.44
183,638.82
15.. 186.88
1... 070, 293. 05
141.277.55
2.242.96
1,542.360.67
1-3,548.20
23()379.48
13.. 947.11
52.874.79
(Continued Next Page)
f
99
Schedule "2tt (Contd.)
&,
CITY OF SALINA, KANSAS
WATERWORKS DEPARTMENT
PLANTS AND PROPERTY ACCOUNTS
Compared January 1# 1957 and December 31, 1957
12-31-57
1-1-57
J
l .,
r
General Equipment
Garage and StoreBuildings
Trucks and Compressors
Chlorinator
Laboratory Equipment
Furniture
Water Office Improvements
Total-General Equipment
54~ 702.77
13~ 072.04
19,576.08
6,686<.40
3,219.07
3,072.04
19,576.08
6,686.40
2,978.56
22,389.69
6,800.29
49,353.88
Total All Plants and Equipment 3,925,529.01
3 7 f ( ()1)!r 71
$3,751,001. 74
"~,~ _._r...,....._
1;1 t/ fr 7'2' 7
!
,
t '.
I
I
I
\
I
I
f
I
t
.
f
L
.
.
~
Increase
10,000.00
240.51
(22,389.69)
6,a800.29
(5, 348.89)
$ 174,527.27
, &j?J~""1--)
r6 -v7
I f """v7'
17'-t ~ . -- 'f
~7~
I