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Audit - 1943 ~ \,. ~----, ~-,.,----- -- --- ~ CITY OF SALINA, KANSAS ~ FlNANciAL REPORT CoveriRg the Period from January 1 to December 31, 1943, Inclusive / '-.,,-~".~. DEWEY N. TURNER Certified Public Acco untant SALINA, KANSAS : '~-".; ~ , r '^.' ,"-~ , '\ '4;; t . ~ ~"-"""'" ....MAy 1, 9 1~E~ . ( r....' -':" '."~+.' 'Z.'..L" ,- ", '". ~ '7:.. \~'.I rn' ".... .r.>'.'~ . " '~, '" --, ',' ',," ,-(';',::},:T\!'V':'J.\'--' '. -" , " , , ..'" e CITY OF SAWn:;", XATTS.A.S BOARD OF CITY CO~'.J.HSSIClTERS Wendell Elliott Ed :\io:rgenstern lL2.yor Lloyd. ',1. Price B. A. Breo:r... J. H. ;,Loore, Jr. CITY OFF:! OrALS E. J. Allison Oi ty 1.:::mc,ger Ohe.,s. E. Br,uker Oi ty Clerk and Director of Fi!1CIlCe Henry 11. Eberhc,rdt City Trec..surer e . ,.. 0 -ro1P. r.. -\;, \..I \ \\ ,,~ "'\. \ "').\.i ~1.\.~ I 'I II l~m~v jlli~A .._~~ e Schedule 10 -~ Schedule 20 Schedule 21 Schedule 22 Schedule 23 Schedule 24- Schedt.:le 25 Schedule 26 Bchedul e 27 Schedule 28 Exhibit "D" Scr.J.edule 29 .., l"'V '"'W 0. t\\ "1"1;': ... 7' '\,r.:. I. r, v ..i..l. V... "-'.n...u.........I.'"1.) ....,......IW'..t1.!;:) .,.. -.. D"'" X (,.. t I ~ \. .;.",).:!. 00'1 L~) Li~r&ry Fu~o--____ ~ .l__~~_ ~~~~______ Airport Fund-_____________________________-____ Bind:veed Control Fund-__________________________ Trust and A~:'ency Funds_______-'-__.___________ Water\W;-orks Depertment Fund_ _..... .... ----,--- Cexetery Fund-______________--________________ Public HeE~l th :Tursin@; AssOciotion__________.____ Ccndemnt-tion Fund______________________________ 00nstruction Fund______________________________ Trust end Ager.cy Funds and CJel'netel'Y F)4nc--______ Cash in Custody of City Trea.surer_______________ Exhibit "EII Schedule 29-& OutstEncUng Ol"ecks______________________________ ReconCiliation or B,'~nk Bpl!"nces_________________ ExL.ibit fI,":!-1I "" Exhibit IIHfI Schedule 30 Exhibit IIIII "~xhibi t flJfI Schedule 31 Exhibi t fI't,~ fI ". Exhibit "T " J..J Exhibit fli'" .~IJ,. It EL';,ibi t lI',1'If Exhil:Jit II""" '-' --- Investn,entD in Custody of City Tre8surer________ Q"........ry '''''Oll'''''~r' so"'" ''''0" ':;""" ''''....1. ~+.,..,n 'Jf' J04') ........,,1,..'-. v IJ.I.-'C.. l ..., c..a . J.,.~....::).J.i..:l.._lG....,l"'. . _ _'" <- Ta.xes (Due in 1943) Assessed and. Oollected______ St.ate:llent of T c=:es Received from County Tre&!~.__ Sta,tement Sh01;:inS Al10c€ttil)!1 of Ta.'xes Received__ City Clerk's ReVOlVing Fund-____________________ St6tement of Receipts, Dioburse;llents and B21[lnces of Ga,Sh________________________________________ CElsh in Custody of Cle:rk of City Court_______.___ Sum;~a.ry of Police Court Records______________.___ SUil1lYls,ry of Recor-ds of City BuD. dine; Insl'Jeot,)r___ Compa.rison of Depository Bonds .:md Balances O!l Dep I) sit _______________________________________.__ Fide:.ity Eonc;s in Force______________________.__ T,..,.!":,'...."'nce l' n ?n'Y'ce ("'vOl118'1 ve of '.''''ter'."".....r'rC' --_.~- ~.Lc,;, .;. -,.- ....;J.L'I.. r",...-., ~ ,.c.. \~'._.! _ .......... [ep[rtme~t)_____________________________________ Page no. ~Q .-'.; 41" '" 41 42 4~ .,/ 44- 45 ~6 47 48 40 ./ 5J 51 8:. c::: ') ..;c C:;7 ./..; c:;4- --" . rr ?? 56 57 56 59 6J 61 62 {.,7 ~ "') 64- e ~ I,;; e 3xt.ibit lie II ... lex}" i bi t II ',II " Schedule 32 Schedule 33 Exhibit IIRn Exhibit "s" Exhibit III II .h. Exhibit "Ell Schedule , .L. Schedule 2 C T... TY' c.'..... ;;.' -, I . , .. ^..- .... ,1.' ~}1",11.. ~,'~J.~~' ..~~..._~~ Pi.'::: 1 - (,~ t: -, no.ex ,-.lonUt eil Ac count s ::::.e c e i v 2.:b l. e -----__________ -_____________ StFte:nent () f 3ondF;c Ir,de1;tf: one 88----------------- 1:i.8conciliEtion QfJi ty 01' 831in[') Fiso[l A~ency iJ.ccn:.mt-OutstauCii::l3; Bonds E.'J.d Ooupons----------- Income Ta;: ',7i thr_eld--------__...;.__________________ Strc'tement of TemporGXY Note Indebtedness--______ Audi t Adj ustment :Sntrie s------------------.--____ WATi:;E':l9RKS DEl' A?T~.IEFT FUND Gc !ll:TIen t s----. -,......... --------------------..------ Ba~ 8"Dce Sh e et ---_______~ ~-..w--,.-......-........-------'-_-- profi t c:.nd Loss St8,teraent----------------------- PIc.nt cmd Property-______________________________ Insursnce Schedule---___________________________ r' G,g:e ITa. :,.."., 65 66 67 65 he -,/ 7J 71 To 75 76 ; 77 76 79 ~~";~\f.:~:< ';_~ff" f):)ewe!J eN. fJU'l-ne'l- iii. CERTIFIED PU8LIC ACCOUNTANT ~alina, !J(an~a;1. Ma.y 15, 1944 To the ~,I2yor End the Boe.rd of City CommisRioners, S cl inc., Ke.ns a.s. Gentlemen: In accordance with your instructions an. audi ij has been ma.de of the books end records of the City of Sa.li:::J.a.; Kcl..Usa.s for the period from Jc>.nuary I, 1943 to I'ecember 31, 1943, inclusive. A report of the audit is herewith submitted. Oon:.ments, exhibits fmd schedules perte.ining to the Weter- works Department are shown separe.te1y at the ba.ckt of this report, and sep<::.rate copies of the :report no.s been suorflitted to the ~V8ter- works Advisory Oommission. S0 ('f;;; 17' OF 1T't.1'ij' C1TTDT rn _ _..u 'V ./0. .r l.... .~;:,......=...!.. The D.udi t wn~ performed in ~"ccordB,nce vd th tbe generc;J. and specific requirements of the ;_iDimul1l Standf\I'd _';'udi t Progress' ap9roved by the Sta.te :,:unicipeJ. Acoounting Boerd Nove::1:.ber 21, 1935, and as re- vised October 25, 1940, and included en eXEI,:nin3tion of tr.e records of all Oity offices and officers exces.:;t the :,:unicipe1 Bend Boerd, The Public Library BOord end The Public ReG.l th Fursini:.: AssCid:iation, which boerds receive money a)pro~ripted by t~e city but heve excl~sive control over the disburS8;;:.ent of bath the clUounts C'DDrciJri8ted to them by the city 2.r..d otr.er '.:1aney vlhicl~ theym8;Y receive: -No. authr)l'ize.tion to audit either of these have been received and no recort i8 being rendered Cln f"ny of tbem. -- The resultsof t~e eXRrHinr-'tiJ"': rre set fl')rth on the attached steteinents, v.'hich 2re listed in tt.e0refixed index. 1"1 ov:' H'~.nT'S ~~~ :S:XE:BI l' A f"\; Exhibit .A shov's F'und balEcnces Jenua.ry 1, 1';4;;} receipts, disbursement l: and interf'J.ncl transfers during the year, together with the closinG bc..12"ncies Dece:noer 31, 1943- Also c,t the fo:t of tr.is st~.tement is sho,,;';!:' the Jc~nuary 1, 19~"3 balances in t!18 Investment Account s, together with receipt E', disburse:nents, and dE!Cre 8se s, and ~inal balances December 3,1, 194-3. It will be noted that the sum, ~'303', 536. 24 shown on this exhi'bi t <::.grees with the Oash in the hands of the City Treasurer on Exhibit D, and also the.I' the total of invest- ments, ~$6,oao.oo agrees with Exhi'bit E, both e',S of December 31, 1943- Gosh tre.nsactions of the Olerk of the Oity Court and the ';ia.ter Depart- ment which are not cleared through tbe records of the Oity Clerk are not included. in the ex.hibi t. 1. , '~. . ,,:.~.. ",; ',,; ":',,-,' ., EXHIBIT B e This st;;tement sets fo-!~tl1 the actual recetut s as com'oared 1:vith the antici)8ted receipt s for 88011 f\md, tcsetr~er 'i;i~~h the c,mount of e1:ces s or deficiency in recei~)ts os C0,11})c.red v:i th the Bu6get. Actua.l receipts of cBs11 for the yec)x was ~5 6, 746. 29 in ex- cess of tbe Bud.get, i'7]:)ic11 SU;1lrD.&,rizes 0.8 fc11o\vs: Ad Va/)lore:n Tc.;,xes ";7-'-281 10 'i.r." ." . Current and Delinquent Specictl .Asses sment Te.,xee 'z47? 0,'" ." i.....-. U Court Costs, Fines & Forfeitures ,n67.72 Franchise Receipts Ill'" ?6 ... --.."J.- other Receipts 10715.21 .~56746. 29 Tot21 Receiots in Excess of Bud~et EXHIBIT C Statement of E.xpendi tures a.nd Encumbrances as compared with Appropriations: -This st 8.tement sets forth tne casl'. disburse- ments charged against ea.ch fund, together with the adj istments for beginning and closing period encumbrances with the resulting unen- cumbered 'balance s in each fund. for the 1943 Budget year. In no fund, was there an over expenditure of the Bu.dget. SCHEDULES 1 to 26, inclusive. Thece schedules set forth the deta.iled receipts and. disbl'~rsements of cash as compeTed with the budgeted, receipts and disbursements together wi t'h the a..-rnount over or under the buo~et figure, by Funds. Sala.ries paio to officel'c ctnd to regular employees during the audit period were found to be wi thin the rates specified by or- dinances and within the li~itationR ~re8cribed by the statutes as interpreted by the attorne-y general of the stz.te of Ka.-n.sas. Genera.l Fund: As 0escribed in previous audit reports, the General Fund is subdivided into ten department.~, and taxes, both in- tangible and tangible together with sales taxes are prorated to the various depa.rtments except the Acn:ini strati ve and Finance and the City Court depa.rtments. e AOlllinistrative and Fina.nce Department During the year the city collected $13,726.05 from licenses, fees, and permits, c'" increase of $5103.26 froll those collected during 1942. Clc:psificc,tion of licenses, fees and per;Tl!ts, tocet"hO'l" r:ith the respective Gn:lounts collected is presented under Schedule l-A. Fra.nchise ordinances in effect during the a.uCii t period were examined. ReceiDts in each case were found to be in a.ccoroa.nce with the ordinance and fr;:;.11chise agreement. The amount due from the ga.s 2. e con.iDanY for tLe l'2.st helf of 19L~-"'3, ;;~1572.13 8.S 9c~icl .lJy t::18m early in 1944. . It is set up in tbe acc0unt recei voble in Ex~ibi t p. Police Courts fines and forfeitures G~ountin; to S16,g4o.0Q o.n increc:se ,:>ver 19~-2 of $.1,159.00, were imposed during the audit periQc.. A staternent prep.s,red from tbe records of the Folice Court is shown under Exhibit K. Distribution of the Cigerette Tax wes ma.de in ~tccordance with the statutes. Details of Sc.laries and wages, profeSSional and contracted services, election eX0ense, a.nd a'C'Oroprie.tions, donations and dues paid out of the GenerSl Fund, Admlnistr at i ve and Finance Department, are shown in detail under Schedule l-B. GEEERAL FUND-Street Depc:~rtment-Schedule 3. This deprrtmenti is being discontinued and a sepGxate fund ests.'Jli9he~. GENERAL FUND-Engineering Department-Schedule It. Very few transactions were handled through this fund in 194; since the city had no engine er . GENERAL Fill!D-llilk Inspection Department-Schedule 5. Fees from milk permit s, etc., ';':E'r'E' verified from the records and found correct. GENERAL FUND-Legal Depaxtment-Schedule 6. The receiuts of police Caurt Oosts were :~1,994.o0, an increase of $94.50 over 1942. This eInount plus tbe.t p.hown in the Ad1'flinistrative and Finance Department as fines and forfeitures agrees with the total received by the City Clerk from the police Judge. GEF'ERALF1D:TD-Euilding Department-schedule 7. The receir)t s in this depC'cI'tl:1ent are entirely fro~n taxes and the disbursements are for upkeep, insurF,nces and S:3-1arief' at the City Hall. GE~ERAL FUND-City Court Depaxtment-Schedule 8. The receipts transmitted from the court to the City Clerk were less the anticipated by ;h~43S. 28 and the net aefici t was ~$27l. 89 more than W9.E expected. GARBAGE AUD RUBBISH REXiOVAL FUND-Schedule 9. This was a ne\'i department in the General Fund to which Franchise fees were credi t- ed. Equipment costing $14,349.68 was purchased in 1943. Fire DEP.t\RT::iERT FLJND-Schedule 10. :{o attempt WCl.S mr,de by the auditor to make any recla.ssification of items charged. to l;Iaterie,ls and Supplies. Other~"ise nothing wortby of comment wc.s discovered. FARK DEP1.RT1:ENT FUND-Schedule 11. The Swimmint.; Pool receipts were ;:p7, 048. 01 more the.n a.nt icipatefl., while disbursements were i~2,987 .12 more the,n expected, resulting in a net Budget overage of ~4, 060. 89. e ~JEMCR!AL HALL FUND-Schedule 12. Renta.Is recei.ved amounted to ~2,017.50 as oornp2.xed with $.1,20J.OO anticipr.ted and with ~;1,79l.00 received in 1942. SE?JJ.CE DISP0EAI.J FUND-Schedule 13. Nothin2' 'l':Orthy of com- ment was found. in this fund. 3. ~:iTREET, pJ.,LEY ;"":TD SE'Ji5:R FU:TD-S ahedu1 e 14. 'rbis is co. neVi" fund tekinq the ~:'lace of the Street Department in the Genera.l Fund. No unusuc.l i teJ!8 were observed. e GEN:H.:Ri..L rLF'RorlElmHT FUND-Schedule 15. As etated in prior audit re;::,orts, the irJcome in the fund consists ma.:i.nly of texes, l1!)t only the o,d ve.lorem but also s-oeci8.1 taxes fo'" weed cuttinq: !'md f(lr 12yi.ni:-:: wa.ter lines, both from current ~.nd deltnqu8:::1t ij:,xes. A'l')21ysis in full 58 shoi'l"n in Schedule l5-A. '~r~.mH'R LIf"'UT 'P'Li'fT 'ITD P.....'.'''''R FTT'lTD C' be..::! Ie l' 6 'There \,.t1.1.:.:.J...., ~ -.A'.l:"J , J..l,_:.J.(1 .t:..'~ \ \.).~1'.1 U..I:: -1..,)0..l ....Ill ..~. WetS nothint::" found in this acc(mnt on which there is necessity of comment. :SC?TD AHD DTTJ:PE2T FUND-Sched'l1.e 17. The receipte, dis- bU~8ement~, and bF1~nce8 of the Bond and Interest Fund zmd the Paving Intersection Bond 8nd Interest Fund 8.re combined under the al:vwe schedule. The receiGts of this fund include ~d Y510rem te.xeEl levied for the p~_yment of principal a,no interest em senerel bond issues for the pay:nent of l.:;rincip;:.l 3.110 intereet on the Oityl s '3'hf;:r~ of ~peci~l inprovement bond iQPues. The :?r()cP::.~.9)f 3)e<::iz'1 :::..gsesm!).ent taxes as se Sf;8 C .:..sainst property ,,:,mer s for the retire,Jent of princi.fJ;;t.l ~;.'1d fer the coyment of ,:)rincipc:l Cl,;'1d interest on bondB iS8ued to fL:.cv'1ce 0\"1ner1f' shc.re :)f the cost of specie:.]. Lllurovements are also included in the, receipts of thi s fund. - .. BANI) 7JlJ:D-3chedule 18. Receipts in the Band Fund are all from Ta.xes and the cUsburse"r1ents axe made to the Saline:.l1:.'.nicipa.l Band Eoz,rd. LIBRARY FillfD-Schedule 19. Recei~ts in the Library Fund are all from Taxes B.nd the dis'1:;u""cP;-::pnt S ctre ::lDde to the Free Public Library Board of Salinu, Kansas. AI?..t' ()HT FUIW-Schedule 20. The recP:i;Jt s in t.ht ~ fund are nor- l!lal1y frc:y; T2.xes 8.n1 from the rents received for. the buildings and (jrounds. TEE E!!TDWEED FUFD-Schedule 21. I'Tot!'.:!."':12, ne <;Jding comment W&E noted in this fu~d. THUST A.."iD AC+".::T:1Y Fe~;:!)S-Schedule 22. stc:te:nel'lt of receints, disbursen;er.t:) 6.ad ba1ences of cash for a.ll Trust c..nd Agency Funds EJ.re i 1'201 uded separ .s.tP.ly under the above Bcbedul e to::;ether with a com- ,:Jarson between tbe a.ctual recei'ots, oisbu:rse;llents, and balc-.nces of the ~iremenls Pension Fund with the-Bud2et for that Fund. The blences shown to the cred-i.t. of these funds under SchecL.'lp. 22 represent cC'.sn belances a.nd do not j1'J.clude the investments owned by oertain Trust and .b.c;ency F'-lnds. Tl~e fUD--='. investmer.t b::dscnce s are pre sent ed \.:4::-:.der E:xrLi bi t E. - FIRE:'[El'P S PEITSION FUUD: The b2.1ance of the Fund as ctt December 31, 19~.3 WLS :~'S, 239.09 which is ;,;ii, 76'J .91 les s than the limit a.t r-}::ich e,ddi tional levies ma.y be made. Pension 9ayment S lUa.de to re- tired fire::nen c.uring 1)43 amounted to;;;4, 522. 81. FIP...E;";IEl'P S P.ELIEF FUnD: Receipts for this f'..lnCl, <:tre, as in for:11er yec:xs, frolr. :interest and from the State's distrib1J.tion of in- S'L;;,r ence oremium asses s;nent s on insuranoe cOiYl'o8.nies, wh i0:~ cmounted to i?l, 600.73 for 194:;, 5S Cor:1p~Lred with ~~2,074.O'8 for 19L+-2. Investments 4. ," /,. ." ,.,.' ',":,' .... ....., "i.' ': . ,:,",,',~{~,;--'i' ~I':'.,,;',:, olQ',_ " . "" ,.', '.. e :ue-turec during the year ':Lllourcte6. to;2, 5~0 .QO. Dist'.J.rse:1ent s ~':ere fol' :.:edicG.l &:n.d Hospitalization eXyenses, "mo for the .)re;lliums on life and he oJ. th 2"Y~d. ac c ident insc.r3..~1Ce .t)C'J. ic ies, 0.8 well as'" payment s to dis3)::;led fire:nerj H..:..rr{ Lacy, in t:J.e amount of ~720 .00 and sick bene- fits in the ~uount ofi23.35. "~1f!8.1S t:-J.€ G E:..~ETfi:?cY E:JDO;i};~El;T FtJlJD: The only reee ipt s to thi s :.F''J.:J.d) from deposits by persons ovmino, lots, to cC\ver perpetu:.2. r::are, in amount of:$35C. 00 for the yeer: EILLGF.EST ~.:El.lORIAL E~TDC,-;!..:E:,rT FmTD: The history and con- dition of this ft:.nd to the close of 1940 hose 'been given in previous audit repor~8. Inte:>::est was received durinG the year in the amount of )+2.51 and ~~418.00 waS credited as ten Der cent of the net sales price of space sold during 1943. At the'" close of t:he aucHt ~)e:riod, the cash ftnd investment b8,12,uces of the fund were ';,5,7?4.3l, rE';re-sented by caG=: in the amount of ,;5,224.31 and i n.vestments of .X5')O .00. HILLCP..EST ::LE1JiO?.I.Al TRU2T FUED: This ccoount ShOViS the trBnsact ions in regard to tr~E' sale s of }.:asoleuL'1 S!JCcC8 an.d DisQursement s of money therefrclu s,r..d is self exple.natory. ... WATERWOP':';:S DEFAP..T;IEHT FU:~D-8c't":.l3dule 2~. Thi.s schedule shows a summary of the receipts and disbursements'" of the '~':3terworl:s Dep<:.rtment Fund, which cleared through the City Treasury during the year. As stat ed on p<:tge 2 of this report the balance oi' this fund as at December 31, 1942, does not include all the cash and investrr.ents of the ~ater~crks Department Fund. Addition&l co~~ents, exhibits, and schedules pertaining entirely to the Waterworks Department are sub- mitted separately on pages to of this report. CEi.:ETERY FUND-Sohedule 24. Verifica.tion of Lot end Space Sales ',''78"8 niacle from the Deed Stubs s.nd checked to the receipts record. All other transactions appear in order. PUBLIC HEALTH NURSING FUND-Schedule 25. Receipts to t1"is fund are fro:r. ~axes and disbursements entirely to The Sa~ina Public Health Nursing Association. COHDEMNATIOl~ FDi:JD-Schedule 26. There 'Were no receipts into or disbursemejts from this fund during the year. CO:TSTRUCTIOH FUHD-Schedule 27. The va.rious Construction project account were grouped under this schedule, and the receipt s, disbursements and beclances or each project account, as 1.rv'ell as the total receipt s, di sbursement s and oel ancen of all constl'uction pro- jects are ch~~n therein. STATE:JElJT OF INCREASES, DECREASES AND BA1A::!OE.'S OF !NVESTMJn!TS Schedule 28. No tncreases were made in tbts f'J.nd during 194-3 e.xce;)t in the \Vater de'Oc,_rtrnent 8.nd the investments are growing less ea.ch'" yea.r \d th investm~nts maturing and not being re-in~!e ated,. ~ CASH Arm n:V~ST;.I?,TTZ nr CUSTGDY OF THE CITY T:?EA8UP.ER. The total ca.sh and the tot2.1 investr.:ents in tbe custody of the Oi ty Treasurer as at December 31, 1943, 2.re shown at the foot of E.xl"_ibi t "A". Under Exhibit "D" a.nd "E", which are discus sed in the follo'f"l- ing paragra,phs, the deposits comprising the Treasurer's cash balance and the particular investments comprising the Treasurer1s invest~ent "balances are submitted in detz.il. 5. ':;""- ..~ . . '.' '...' '. ,i,-'~"~~f.'4.~ ' ,.,.. ...- '. ,. e CASH L: CUST'2DY CF C ITY T~::CSj..SUF..Z:::~-:!!:xhibi t D. Under this exhi'bi t iF sr_:J";',n 2 8U::lj;lc'r~r st8..tement of t!:.e Tres.surer's C8s'h l'~l-""'Co ~t .l..'1E' '''0''1' "'[l'n' ",.C" +'18 e'I'" " ,.t ~,- ~<._ C,C" c. d l;, .........6",1 L.J..1. vI ~ p.. 'lOC. U:lo..er eUO.l', 13:.18 receiot S Fnd disbursements cle8r1n6 throu~h t~e treasurer's bank accounts ~urin~ the yer.r, &..n6. the t:r8:-Sturert S C881::. 02J. ').nce 2.t tte close of the pudIt per ioc.. Uncel' Sctedule 29 benle o21cnces, DE confirmed to the o.udi tors by de- ;J':J2itc1'ies ere reconcil~cl to the r:e.lFtnce8 8110'J'7n by the Treasurerl B ~ecords. In accordance with the custO~8XY )rocedure, the City's books were not closed until a few days after the close of the veer in order that all receipts _cmd. disbursements applicable to t1,e yeo..r 1943 might be entered. The d.epoeits shoVl'1l under dflte of Je.nu('1ry, 1944 on this reconciliation consist af collections applicc))le to the ye8_r 1943. The bank reconcilement also includes warrants in the amount of )~17, 467 .10, which were dra.wn in favor of the st e.te Treasurer diring the month of December, 1943 pursuant to 8n 2{Jpropriation ordinance enected by the governing body for the pc.yment of bonds and interest coupons maturing on J8,nu3.ry 1, 1944. These warrrmts were relect.sed a,nd cleared through the banks during the month of December, 191.1.3, but were n')t entered on the City1s records until January, 1944 for the reason that they were considered 8,S expenditures 6.)p1icable to the ye.sr 1944. The warrant s were drawn and released prior to JanuBry 1, 1944, in order to make funds a.v2.ilable in the fiscal agency for the payment ')f 'bonds and coupons lns.turing on ths.t date. IlNEST:,::S::TS II\" CUSTODY OF THE CITY TREASUF:EH-Exhibit E Under this exhibit there is shown a comD1ete descrijtion of the invest- ment s in the custody of the city trec:,surer as at the beginning and closing da.t8s of the aud.i t period together With rietails of the chs,nges in investlY.ents during the period~ Investments in the custody of the treC:.surer on l':a.y 3, lS44, '.'lere veri- fied by inspection an0 cha.'1ges therein durins the period from December 31, 194-3 to 1.~ay 3, 194-4 '.vere verifieo by the auditor. !nte:rest coupons on bonds were pro;>erly a.ccou:c;:tec1 foJ:, a.no. inC011"'l from investments 0,,1- leoted dl1rin'~ the <jerioo. was tra.cec.l into the record of cash received. .... . TAXES The City'S share of the 194-2 taxes collectf'o by the County Tre~surer Vi!B..S traced into the various City of Salina 1942 Fund 'I'G.~~ account s mein- t ained on the recorCl.s of the S3J. i-r.8 County Treasurer. Various corrections and a..djuE!tments had. been r'.C'.a.e on the books of the County TreaSurer and no notificG.tton of the adjustments given to the City , with the result th:::.t the recoroE of the Oi ty fsiled to agree with those of the County. These adjustments h:;ve now been n1,:.de on the Oi ty reC0rrs. The tots..1S were not affected, 'by Funds, only "the tc!X yeprs, b0wever the varicus Dep8rtments of the General Fund werE~ materially a1 tered. e From the reca:rcs Incdnt~ined by tbe County Treo.surer and without (3 de- tz..i1ed exa.'nin2tion it appeared that the county had. d.istributed to the city :1.te share of collections durins the yp.ar 1943 on t C'_xes assessed during the period from 1932 to 1939, inclusive, and that thp~e 0i8- tributions were me,de to the city on the o8.sis of the tax levies for the ye:;:.,re in which the collected t8.xes were lev ied. It W8..S deter'Yl;_ned 8.lso thClt the city credited collections on delinquent ta..xes to the city funaE' on tbe sa'::e b:;.Bis. Durin2: tbe vesr 104"2 the count''J- remitted to the "-' ... ./ ..,I 6. ./ ""'F' ',,";. "/'.,cc,'." {.,"_ " e e ; ,,- '" "., ~' city intere8t collected on delinqu~nt taxes which acc~r8d 2fter the date of the sale of property for taxes. The County Treasurer's Allocation of sAle8 tAx residue to thf> 01 ty was sor~ti~izerl and found to be in accor~~nce with the statutes. SUivllJiARY Cm::FA.RISON A.~D RECmWILTATICN OF 1942 TAX€S-Exhibit } ASSESSED AND COLLECTED Under this exhibit the original tax roll apolicable to the City of :~lina, as certified by the county cler~ to-the State Tax Commission, is adjusted for additions to the tax roll, taxes refunded by the county, and taxes remitted to the city, for the pur~ose of developing the amount of 1942 taxes assessed but not collecte~ by the City. The amount shown BEl not collected by the city was test checked to tbe county t~e8surer's records of uncollected 1942 toxes as at the date of hiB last distribution prior to December 31, 1943. STATE~ENT OF TAXES R.ECEIVED FRm~ COUNTY Tl1.EASURER SHOVING YEAR OF' ASS.a:;SSME~T A.i\JD :JISTRIBUl'ION TO FUNDS O~T THE BASIS OF AS3ESSI,;ENT- Exhibit H This stDteme~t shows the totel amount of taxes receiv80 by the city during the year 1943 and the years in which such t&xes were levied by the city. The allocation of city funds is u;on tbe baBis of tte tax levy for the years in which the tax collectee taxes were levied. Schedule ~n shnws the allocation of int~ngible and tangible taxes to the various departmente of the General Fund. Error made in entering on the records caused by the information furnished by the Oounty Treasurer, has been corrected. The Individu~l Fund statements of Receints, Disbursements and 8312nce8 of Cash for tax levying funds, Schedule"l to 29, inclusive, ~hnws the total ad v~lorem taxes received by each ~a~ l~'Tyi~g fund or fund de- pertmen t. Thi s exhi 81 t shows an an~ly 8i s by fu,nds 3S to del in quent, current, tangible ~nd intangible taxes received. CITY OLERK'S REVOLVING FUND SU1crllAR.Y OF DEFC'SITS A~:D CHECKS ISSUED-Exh1bi t "Ill. Und*~r "Cash in Custody of Ci ty Treasurer", Ex"h i bi t "D", which hBS been corr.a,ented upon preViously, there is shown a ban~ accnunt b?13nce in the a~ount of i50~.O~ which is carried an the bn0ks ae heing in thp custody of the City Treasurer. That Pfnount, however, is an deposit in the City Glerk's Revolving Funrl bank Accnunt. It is understand that this Fund 12 ~ow not bein~ used. The City Clerk has used this revolving fund account for the payment of certain CIBbls sgainpt the c1 ty, principally for freight, express, and postage. He is subsequently reimbursed for these payments by regular city w~rrants issued upon authority of the governing borly. The above exhibit shows R classification of such dis- bursements, which amounted to in tl)ta1~1,s<;4.94. There is no statutory provtsion for a revolving fund such as the fore- going. 12-2107 GS. 1939 SupP. provides that it is the Treasurer's duty to receive and keep all moneys belonJing to the city and to pay out the same only on Warrants drawn on the director of finance and countersigned by the City Manager and not otberNise. In the opinion of the City ~anager the exrenditures out nf this fund can be curtailed or elimunated by making arr~ngements with the railroads for the pay- ment of frei~ht Qnd express chcrges out of the ~aterworks DepQrt~ent Funrl. Other paYLTients which have been mode out of the Ctty Olerk' S 7. .''-:,:. revol~T~.TI'.J' fund, Q1)ch ~ c.2. these JJ~ the;;:1~chf~J3~ of 9ost~t!:e stomps, trc.vel1.Y1X €:x.;;enses 01 C1.ty OfIlCl2ls, ;c.11C. Sh:J.::::.r ite;;lp, could be i..lc"id monthly in the 38ne mJ~ner 28 other clEius. - CO:.:1lllents as to verification of receiots ::lnd disbursement s clecxed through tbis revolvin;; f'J.no are included bele...-:, und.er the co:nn:ents on the verificat ion of c Esh rece ift s 2.nci di st,ursements of the 81 ty Clerk and City Treasurer. SU:J.IARY' OF ACC':mTTI:\TG PROCEDU?E AYD VBP.IFI OATT Ol; OF' REOEI2TS AHD DISBURSE1!iEIJTS CF CITY CTJL?K AIm CITY TRE.A:;T}PER RECEIPTS: T~16 07.ty Clerk end Director of Fi:!l2YlCe is the ,tJ:t'incip8J collectin;:o a.nd e.ccounting cfficer. All items of C2.8h :received, except taxes and in- frequent collecti0Ds received directly by t1:.e City Tre:::.surer, are bandleo first by the City Clerk. The City Clerk ctnd Ci.ty Trensurer are orovided with stpndard tri~licpte receint forms numbered by the crinter aDd 2. recei-ot if: issued f()r pach inc.ividual collection iTIfde by t~e8e officer 8. The 0 j.ty Clerk deposited colI ect i0lJS '1"18 de ttrou?;h his office on the zcversge of every tv:o or three dC:7lS, ~nd a test check of bi s recor::lE' i!ldic2ted that his cC'llJ_ecti,)I:s were deposited. intf;.ct md pro~;r~t1y . Du-01icete recei-ots were iSEued :frO'D. 11261 to 13911 End receipts 13912 to" 16857 re'n~in- on he.l1C'. The Oity Treasurer reports eaoh of his collections sepe.rctely to the Ci ty Clerk &.nd such collections 2.re recorded on tbe Clerk's cosh re- ceipts record. The City Clerk's records, therefor, reflect ~Il collect ions mede by the city. The records indic2ted tr.,a.t the City TreEsure~ ~~rl prn~pt1y de~osited :J1 Bums of money coming into his hencs. Dup1icC'.tes of recei'pt8 iefue6. during the c;udit[)eriod by the City GIer;: 8.l'd City 'rreasu.rer ~vere trp,ced into the Clerk's record of c8sh received, and the mathemciticcJ1. 2..cc\Jr::tcy of th1"t record W,1S verified. The a.uditor scrutinized. tbe fund ole.8sifi.cation of reoeipts, OS shown on the Clerk's cash record, for verification of fund dis~ribution, ond tLe clfssific8tion of receiots wi thin fund.s W8,S test checked. ~~ontbl1r totals-of fund receints were tr~c~d from the c~sh receiut8 record into the funA led0er. The entries in the Ch~h recei'lts record were also tr....ced ;,'"l+'n t.l-'p ""''''el..,,+.q ~n"'l.TC'; Q Tp.cor..:J <,'''fi 1"'t..~t recr-rd WroC' . T'''''~.en ~ .'" '__""d __._.,..,J ~.'. -'_...(.,..~ ;;10;.;_..." ,..., \"":, ~,.... -.J_J.(;.. -,....J "'t.:;..~. .-,-.JV "'- to be mstherr~tical1y correct. p.eccrcr' ~f licE>!lees issued and other ava.iIcble evtdence of c2..sh re- cei"':.red were ~:J.so traced. into tl.c Jlerl:1 s C::i,s:;. book. The collections of the 01 ty Clerk were tre,ced int0 the Tre :-SL~rp:,:, J s bank account. Col1ecti")ns of the Treasurer were a18:> traced into his v:::xious banl{ acc'Junto. The threp. 10cal banks were F::;,-...roved t'..E' de~:o13itories by the '~overn;n'" '00(1" "'.,... Ju""'e 10 10"2:7 6, .. .... E: --.,j...... ....L J.... .../ , ,) .-"'.", . - A count of cash on hand in the offic~ af thA CitK Jlerk weE ~2de on Janu<::ry 2, 1941~. 08.8h on nfl_nd, applicf.b:'..e to 19 ~ 3, as of the date c: tree o::.sh count I. ~lus subsequent a.udi ted receiJt s of ca.sh a:)olicable to the ye8.r 1947 '."lere deter~~linec. to hsve been. de)osi ted. in- J8.nuo.ry,. Ig44. 1:'l:e!"'p 19LJ.!. c:.p().osi ts '\\ere entered on t:1e books 8.2 ().t Decembf.':!:' 7,1~ 1 q 4 A .. ,. , .-..; ".. 08.81'1. on hand a.i::..:,::.l iCBb1e to the yee.r 191.!.4, Zo.: ,-,1: the dc,te of the cBsh count, weer' cOL.lpa.red 1:i':i.th the recorc1R 0f cash receiveC'c :fOT the year 0. .: e :, e ," : ," " .' . .' :' ". "... .. '," .',,' ',,"'.' '. '.."C' ,"~ ',':'1"" " , " '" ,.. 10441 'Phe C"",.'.:......te recol.~t'" l.'na"l.'c"tec" t-l~~.;. r_' .....t.",Y'I f th.... .,rl1lL ;.. . -~ t~..t'...........,-,o. ~ . ..... ~,.; \:. .1. '{'~, J:. ~I"l~ V C:, OO..l. l.u..:.. 'J '... r:.: k'1 :.:..., ::;:)11ect"i0i18 on r.S~lc. as 2.t t>e dECte of tbe c8shcoUDt T!\eTE' received b~r t'""c ..... t.,r riu'''': '1:" +'~e 'co"'''' ., 0LL"7 T" ",,"',~,".,..."i..,.. e"'", t' '\-.'i ",,,"'t, r ,._,. <...:1. .; '-- - .L'Q ~~J oJ" _" ,w/',.. ..I.... v..v'-' . "''-hUe J "J.. n "'.w8 """~' I)J,8.r~OrC'- oed...us the Oity CJle:rk did nc';.::; 0.eposi t the se c..dvance cQ11ec+:i0ns until ~fter t~e olose of the ~udit peri2d. JISI~{!2SJ:~~~:~~3 : C~clr11 vouchers paid durin:~ tIle audit period we1:'e ex&.:.lined 'by the [:..ucHtQrs. It ':,-a8 :1oted th2.t a fe'_'V 01ctirn voucherE" '.",'pre incociDlete to B;;:),::,"t'')v21. ApprOVal of i~'~eC)e olaim vOllcheT's Virs obtair:ed at t11e su.::cgestion of tl~e a'..121.i tor. The 2ddi tions a_no extensions on cJ.s_im vouchers were test checked and [. few errors, eeech invol vj Y':'::' only a small 8iY.Dunt were noted. :::nair.:: vouchers were traoed into the Clerk' s Vlarr~..nt register) and the flJ.nd dj.strib'_1ticn was test oteclwd. The:'11clthemcticC'J. accura.cy of the Oity al~rk~ s wC!r~~nt register vIas fr?ven ~.~nc. t:!:J.e fur,d t:)tal..~ of. e3c"r:: appro- prlat~on orU1.n&::l.ce v,ere. tr<:.ced 1.nto tne L1.!:d. ledger. rOst::':1gs i"iere te~1:; checked fro~J the Clerk' s wc~rrant re::ister to the disbursements analysis record, and th&t 1'ecord vIas proven to be mathe:'l16,ticnlly oorrect. The city U~E' S 8 ',,"arra.'Ylt form for ma.:cir:e:. di sbursement s) Yis.icl~ becomes a. check on beine sisned by the City Tre2surer. The Treasurer uses a rubber zt~~~ fascilile of his signature for this purpose. C~ncelled Cb~0:::S were e~'cc.:Ji11ed c:.,!;.~:, checked, to tr~e appropri&.,tian 0rdinance.rAoord. During the course af my examineotion of the report 0 of the swimming pool cash receipts ) it W8.S nated tha.t the msn~;.ger had in come instance s made dis0'..n.'sement s O'.lt 0 f hi s collec tiCi'1S anc. that he had remi t ted the ba.lEl1ce t-: the city. These disbursements d.id not involve a Bubst2.ntial Sil~n: however, it i::: reco;rl~ended that tl:.e receipt s from t'i:e operation .')f' the S1;vL{u11ing pool be depo sited inte"ct, cmd that claim vouchers be filed for all swirt::~.;.".1g pool expenseB to be paid. in tr_e regulax mznner. Dr'::;3U::<_3EILS~HTS OUT OF OITY OLERKI S HEVOL Vn~} FUED: All checks is::ued by t'te Oi ty Olerk on his relTel vint; fund were ex- amined. Cheoks this yeer f.~r postage we:r'p C""'c.Unarily made d.irect ar~d endorsed by tbe Post:master. Other disbun::e::1ents made from this fund ilere ordina.rilly not supported "0'./ sworn clai:::.s 1)ut by invoices, receipts or memora.nda as to the amounts d.isbursed. FUND LEDGER: The city mainta.ins separate fund a.ccounts for the cash and invest:nents of each city fund. Posting'S to the fund ledger r:Are tral:ed from their source into the fund ledger, and the mathematical accuracy of the led~er was proven. Fund ledger balances were comp'.lted, and a trial balex:ce waS abstracted. fro''n that record. TREASURER'S REOO~DS: The Treasurer1G record of checks issued and deposits, and bank balances is maintained by 8 'bookkeeper in the office of the Oi ty Clerk. This record Vias not maint: :.i ned by fUT'ri,:", 0.::;' it is required under 12-1016 G.8. 1935. JLERK 0]' THE CITY COURT STATEl.::g;:~T OF RECEIPTS, DISBURSElIEl{TS Arm B.:-'.LAlWES OF CASH-Exhibit J Exti"bit "J" sets forth the cash bala.nces in the custody of the Clerk of the City Court, at the beginning and end of the audit peri~d, together with HeceiptG anc:. Disbursements during this period.. TheBe fi2-''.lreS are taken fro~ the recQrds ~f the "Clerk of the Oity Oourt". 9. At the foot of Exhibit J iE &. SU:11{18X"' sho7J'Yl of fees on hand ond cash balances as at Decenber 31, l;~'3- ~ e Reconciliation of the "Cler2r of the Courts II cash bala.nces at the FarmerE' :rational Ban:{, Salin0.) KansDs, i8 shorm on Schedule 32, c2,ncel1ed checks Viere e;::';::1ineo f01' sie;nG..ture "wd indorsem~:mt _ The Clerk of the City Court ~!18int8ins ~., record of cash received &nc.. di8011rsed, a ledger of cz..ses and a ,l1ont:lly reconcilia.tion of c~s(-> balances with the cash balcmce. Verification was ma.de by comparison of cancelled checks with disburse- IT.ents as recorded: by proof of monthly foot ings "0y c:.dc:.i t ion: by addition of duplicate receipts by months &nc comparison of such totals with ani.ounts recorded and by test check of indi viduel items of the record: by verification from the records or re};?orts of city e,nd county officio.ls as to fu"TlOunts shown paid to them: by test checl:ing of items of receipts as to amounts shown paid to them: by test checking of items of receipts and disbursements to tbe Dockets. Your a.ttention is 8gain c3.lled to the fact that c..:'11ounts dule are not in every instance the o~ount8 specified by G.S. 1935, though u~ifor~. A Lint of Case Balances ~re this report since it i8 2 p&rt of t~e Clerkls perm~nent o~ the fee sche- (':;"<:-127 1 ':),/ .~l-;;h) "-'-' ) ...,. t..-.I , .....__ / ...~ not set forth in ~ r;~c C)rds. ' - POLICE COURT FlEES AlrD J!'CllB'lnTURES A piblice ~ergeant acts 8.S collections officer for the Jud;e of the police Oourt. Entrif'c :;.,..,~ -l:1:e police Blotter show the amount of the Auoe~cr.snce Bond c_e)osited: fine im.Josed, or other dis'oosition of the case.:. fine ~ ~ ~ colleoted. or paid ~)y work: and other informe,tion reg3.rdi!l~~ the case. Receipts for fines paid, are issued from a duplicate receipt 'book: the duplicate bein;; ret~"ined. ~: ~jash, Ef' received, j.u fines end Bond Forfeitures is placed in numbered case envelopes ,~7hich 8.re accumulated u::ltil t'l:':.P end of each month, when they, together 'I'd th other si:l:ilarly numbered case enveJ.0.f>es containing fines, workout, pa.role or dismissal evidence, are turned over to the police Judge, who reconctles t:-lE' c ash and other i temE: with hi s docket recor.ds and prep r;.res c,!;. an21lysis there of whilJh he submits to the City Clerk together ~ith the cash received. The analysis of fines imposed for the yeer 194-), as prepa~'ed and submi tte0. by the police Dep8,rtment to the City :Manager, was verified c,nd found. correct. The cash analysis of cC'"s1:-~ received by the police Depa.rtment was like-;;ise found correct a.s sub;:..i tted. SUMJ.vIA..'9.Y CF :fOLICE COURT F.EC0::?DS-Exl1ibit K This exhibit ShOi'VE the Ja.nuBry 1st and December 31st, 1943 bale"nce of uncollected fines by years 1932 to 1942, inclusive, together ~ith 1943 collpctiOnf~, po,roles, workouts and dismissals by ye&.rs 1932 to 1942, inclusive, and fines imposed by na.ture of offense, for the year 1943- e Vel'ifi.oatiol1 ';;8S ,no.d.e by adeli tion of th.e cLuolicate receioi; 8 by months a.nd comparison with oash re)orted a:Hl ,ci1 to the 01 ty Cierk. Test s '.vere ':18de fro;;:,. duplicate recei~)ts to the enve10pes oDd from envelopes to the .Police Blotter. Each pa{:;e footing of the Blotter v',aS proven G.na. compered 'wi tl: tbe pEge ["'-8lysis for each month. 8U;Uill2.ry of lnonttly fines 8.nd oollect ions 1!iC?S f:lc..de for the ye:r 194 ~ fro:i1 the Blotter end com-ocred with those reported to the City Olerk ['nd Oi ty:\~[;.noger. ... 10. ... '", " " ,'" , . "', '-, ",' ~'" , , e Duplicate P.eceipts number 1713 to nut'.1)er 2390, inclusive, were used r<" - '1" 1.' '" 1 n L~ "7 -. " - 1 1.' C ~ t e .,.. A (' e ,. t "7'" 1 t ~ ,...;;..,,, ' 1 . "",d... ^~S~),. .I.i.....1:-'- C~l.,v "...p S c..-'~) 0 ':;0/';, 1.nc.....U81.Ve. The or;nter certified tocrlntin:- -;;60:J dunlicate J~eceJ..',-.ts' J.."o'1 1041 DUI~l;c<:'-te-r-e .;. -' ../ ...- -" - . .,. /'. .J:rl _" '-A.: - ce~pt8 2~91 to -;60.?, in,clusive were unused.: iJe'J': Receipts w'ere printed !:'na put 1.:1to U88 WJ..tll ~r:e new Chief 0f Pelice' s no.:ne impri!lted, Ja:o.u8r~T 1, 19~. +' Th:: Otd receJ..R~.~ l1!ere p2rtic.:,11y used &S scratch j,::si)er by the new O]:11.e.l.. tie ..18,S certJ.Ilea to me th.'=lt no receiDts \'Jere issued from the old books 1;:1 1941!-. All rem2inins recPiptsi,ere destroyed i~~ t:le presepce of the Oity henfger by the auditor. CITY B"CILDDJG IFSFl:~CTOR 2'.lmm:ry of the rec.:)rds of the Oity Build.ing InspectOl', .s~~hibit L. The records of the City Bui16inb Ins!)8ctor for t:ne )erioc fr)m J:mu2.:ry 1, to December ~l, 19lJ-;, were eXc.~Y.ined by tbe c.udi tor. C8.s~h received fro'~1 the ccllp'ction of fees ane issueD-ce of perr.li ts, as sho\!'ffi by the duplicate receiots, VIere trececl into the F~e,ister of collections maintained in the B~ilding Ins;ectors Office, a~d from the B.egiste:r to the :nonthly reports and. reinittances to the Oity Clerk. Under Exhibit L there is s!:'Jwn a c18ssification of the collections made by the Builfing Inspector. Fees charged aPgear to be in accordance 1T!i th the r:'lte 8 siet by Ordinance with ~he exception mentianed in t~e 1940 audit report. DEPOSITORY BOITDS COI,::FA-"9.ISmr OF DEPOSITORY BO:mS pJTD BALAi.TCES 011 DEPOSIT-Exhibit M. Under thise7Jlibit the balcmces on deposit as at December 31, 1943, a,re compa,red with the amounts of depository bonds pledged by b2.nks as collateral to secure the payment of these deposits. The local banks have pledged United St ates !3;overnment or KansaS 1funicip 81 bonds as collateral for deposit of public ~oneys. The governing body does not approve depository bonds as reCiuired under l3-21()7 G.S. 1939 Supp. The a.udi tor ascertai:.:.ed that depository bonds pledged by banl:s ade4uate1y secured the deposits as at December 31, 1943, and it ap- peared that deposits v:ere a.dequate1y secured at all ti:;'19S durins the yea-t' . De)ository bondS held fa" safe kee,')ing in local banks and receints evidencir.g depository ',:)onds '?Thich are held for ssfe kee9ing by 'Out of town ba.nks were irlspected by the auditor on May 3, 1944. Depository bonds held for s6-fl3 ~ee-oing by out 'Jf town bo.nl:s ".,,:,erp confirmed by correspondence with those ca.'YlI{s. IESUR.A:r::OE e FIDELITY SONDS IR FORCE-Exhibit N Fide1i t~T bonds in force as G,t December 31, 1943, as deto,iled under the above ex.~i bi t, were inspected by the auci tor :snd checked t') the stG.tutes and to the City ordinsnce to deterlnine that suc:-~ :X)::::.c'.s :.>et stc;tutory req,uire::'fcents 8.S to type, amount and, a.p)rovctl. ~ll fidelity bonds e::c",~t tp.cse of the Cle:rl: of t~i.e City Court and the MarShall of the City Court 2,re in C1J.8tnoy of the Oity Clerk and directorQf Finance. The bonds of the Clerk of tbe Gity ~ourt and the ~c;.rshal1 of the City Oourt are in custody of the County Clerk as is provided for '.-:n.der 20-l42C' <:ond 1~.21 and 50-204 <:ond 205 G.S. 1935. The bond of the LlcX'sh2011 of the 05. ty Court is crawn in favor 0f tbe Sto,te of 11. e f.8nsfu3 and/ or 2s"line JOU"0ty rether thc.n iT' favo'r of the G:!. t~" of Soli:::". T]1e lic;.oility of surety compa.nifr:'Jr~ c.,ll fidelity o0nds ':::::...c ccnflrxed ~y cnrres9on~ence witt the home ~ff~ceB of surety companies, 2.nd ~ct V:ctS 8.scertc.ine0 that eecll of th("se compenies no.s 1'1.utt.arized to 0.0 ous:l.ness in the St<.:te of KaTlSes. Oontin':12tion ~e:tL~:i_cates a:t'8 ['till iC8ued 8.,t renewol date by 80::o.e Co~;pc..nles, ano 1. t 1. S reconmenoed thc.t i!lst ead, neVf bonds be secured.. III SUR.AECE IF ]'OP.GE:- "S~:r 5b it 0 Under this eyJ1i l:Ji t there i: shovm 8, su'::m.[.ry st'3.tell1ent of limslJrance coverage on the various I)rOpertie8 owned 'oy i'l,p city, to[etber v:ith the o,"Dount of tll.e annu2.l premium on theRe palicies, and other pertinent in IO r::'lcNt ion. policies are issued in most inrta.nces to c01.rer Q. period of either three or five yeare. The c.rnount shown as at the 8.nnual prerniur"'1 rel,:::resents the p0rtion of the total prer.dum applicD,ble to ')ne yesx's ins'..1r&nce. The property listed under the heading "Cit~r Euilding and Oontents tl is i~eured for a total of .~113, 7')0 .00 by tvrenty-tv:o inst;runce compa.nies. All of the policies in this Group bear a ninety per cent co-insurance clause. The Salina, Transit Bus Policy in the hZ.nds of tl1e Clerk j.s payable to tl a corooration" Bnd it is my un6erstsncLin::;: th:::,t liThe Se,line. Tre.nsi t Company II is now a. p8.rtnership. ~ The Memorial Hell Building and the contents of tr.at ouild.ing a.re in- sured for a total of ~153,OOO.OO by twenty-four insurance companies. Each of the ;;01 ic ie s in th is group cont c.i ns a. ninety )ercent co- insur8l1ce clause. Nece ssery corrections e,nd additions were mG.,de on two policies during the course of tLe audit. Insurance covering on llliscella,neous properties 0 f the ci tJ", wJli c11 are n0t included in either of the above groups, is sho....vn sefPTately under Exhibit "C". Eo insurance is carrieo. on the follo',ving: 1. The Public Liebil:L ty 8nd y;;roperty Q.r...mege insuranc:e on city builo.ings and pre,:1ised except the Memorial H0.11. 2. Public Lio))ilit~" end property ct~ma.ge insurance on automo:Jiles and trucks includins fire trucks. 3. Ins-:lTance on house 10cated in Oalcda.le Far:::. l~. V;orl:l:.en's c:JT.::pensation insurcol1ce. It wO.s dete-rcined thp.t insura.nce companie s writing insUJ~a.nce cn city "C.roGertv were 8.uthorized to d') business in t:::8 8ta.te of KanSAS. ... ~ oJ ACGCU:JTS P.ECEIV.ABLE e ST.AT-~:. :SifT OF ACO:UliTS EECEIVAELE-:SxJ:libit p Amounte due to the Vc"rious funds of the city &S 3.t Decem.ber 31, 19~':;~ 8S deterl.Y!ined from records 01' &.ccount s recei vBble Gnu from other sOl1T.ceSare cli:;,ssified under this exhibit. The c1J.di tor did not :M:'.ke 3D indeoendent verification with debtors CB to the correctness 0f the C'.ili,:>unts. shown BS ~'ecei v8.b1e. This exhibit does ~lOt include unpc::.id taxes for 1942 2.nd prior :r6crs 1 C) .L '4_ . . '''if.;~ _'~-"~-~17,- :.'~"-,:,: ":"~';_:',:,~*;',' ~',:' '1, ':,: :;,:~.,,!, AS C SUET 8 l.."": i,yt.'KT ":;'1 _J.. h..,., ~.u...J - ACcOlmts ....:J:"yeole erf: clrssified 1FT funds unr3er~:x"l~,i'o;t l',. m1"'.'.e t" . - -_ ~ - ..., amOUDc included BS li2~ilitieR ~ere 6pter~ined froI ins~ectioD ~f the purc~ase Cr6_er l:z.e..'.-;_;tc.teT ~::lc...i:J.'':cE_irlec1 tl:e (~;+\l r-:"'l..~r.'-""C" ~~P:fice ,oJ V.J..V.J v. '."-'. ....' '-',......,-- '. STATEiLE1':T OF EO~TrBD DTDEB1'~mJ.iL8S Exhibit ~ This st~de:'.;ent )resentF in deteil the bon0pci ir,c]ebtedness :>f the Oi ty of Sc:.l:t::1&- c,t December ;,1, 1942 Clnd December 31, 194J, to,::;et'ter with bonds is sued. 8.nd bones r.etirecduring 194,;. The following is a. sum- lJ&..ry of bondec~ indebtedness classifiec. as to the type of bonds out- standing: Out st a.nding 12_71_4::: General Bonds )/351, 38').00 Soecia1 Im,)rove- li,ent bonds - 120, 690.09 )18.terworks Depart- ment bonds - 93,00).00 Tot):;l :':;~;64 qol"'\ tiO _ il....... '~"''''''.--,1 R~tired 1943 'i~\~1J.. ';-'ti^ 1"'\1"'\ }u . , _' .., .~~ . \,.'\... Outstanding 12-31-43 - :;;')601' :::;"'0 Ii(" 'tJ'- , ..,. --' .,."v 19,440.09 101,250.00 ;t 62,000.00 .;'+29, 750. oc) :=\1 ,000 .r)Q b"\--''?:5 '='4 ^O ..D.L!. ,..... ,0.' I . I, ~ -.; The fo110win2 stctement eho~s the maturity date of Bcnds outstcnding Dece~ber 31,~1943. property Owners Yecr GeneI' 0..1 Oity'S S'hsre Total ShE:re ';rat er Total Due Bonds S'oec. Bonds Soecial Bonds D'8'[.J t . 1944 ." 7;;'c 'if'."'" 00 'r1 ;~~,."" 97 '"7,4 6.-., ')7 74 .:: 05C1i 66 :~71)'1('\ "'i"'.:.l')(C25 tio ",,' '..)'<~- -''/. (.,.:.i ..I 1..... I . -,' . ...J '- I .,' '" / ,pi t · t', ......)."1....,';1' coo .'...... 1045 405n') (\t"" 71':>''\'1 5 662C) . 01 10004.19 710('\0 tin 07625 tiC) ,- -' '" v- __wi (;...v. ':.,. ,,/ """ ...",- /t -- 1946 4ol"\ti/ 00 6270.59 a7270.59 1i)7t;4 41 r7C2h ../"";-..,,11..) . -.,I.." . o 0 .;>.00 1ei}7 7051"\'\ "'0 h:.'.62 :J1 Y-h9 10262.79 a6625.00 ,,' ;;I ,-' 'oJ . '..1 ~l...o .-..... 0-' ",<- . 21 1946 25000.00 68 62. 21 -':1;< 6:J 91 1('?69 7.0 ,2125.00 ,. -..J -...-- __..,;_ 1,.-. ;J 1040 18500.00 1425.71 100?5 '71 4699. 64 .94625.00 ./ .; 1058.~6 ./;;1- .4 1950 7008.00 8058. 6 2666.~ 10925.00 1951 985.53 q~5 5~ 1939. ,7 209r,;:; 1"'\1.'\ -' u . ..,' "" -'~. '.....y 1952 119.93 119.93 5'30.07 ~t:'t"\ 0'"' '.'J....,;. '.J ~. hI' .!1,4-- 1"7,1"\79":<:"" "%.0 'J:61"'\r,;:;1"'" t:,1 ~62800.00~429750.00 Totol:tp2 -0500. OO~ 07 :,;2. '39 4i'J.J 1'- -Ie:.. .JJ l.tt' ..1... __ { . '-'.J. General Bonds in the (]"ll:ount of..~f266,508.0C and the Cityts share of pa~:ring bond.s in the amount of r;p40, 732.39 out st eI.l ding as a,t December 31, 1911.; are J,)uyab1e out of ;roc~eds of the tax levies for the Bond a.nd. Interest Account. ~he property C\rn.ers1 shcxe of ycving and 8ewe~ bonds in the rmount of $60,517.61 outstanding as at December 31, 1943, are pays~le out of the 'proceed~ of sped.cl asse SSinents which have been levied ag's.inst property benefitted by the imorovement. ':!sterwork s Department Bonds outstanding in the a~ount of $62:000.00, December 31, 1943, are to be retired out of 4?Erning of the ',7aterworks Depa.rt:nent F'\,md. e The follOWing stEtteJlent sho'i:s the a,lnOJnt clo~e of each of the p8st eight yeo,r8: rece~~~ ~1 107h ~ ~~~-- ~-, ~J~~ December 31, 1937 Decem~er 31, 1938 of bonded indettedness 8,t the "'I 71 -, (::: 1'... ,': 6 *' , '.... "'"';, " {:) J II C ' ... 11. ... ~, ,;..,' f'\1"\ 1,1 ,1, c.O..... ..... 1,145,t!.80..02 l..3. ','\lA.. ',,>;',:;, e DeC0!~J.)er December December Deceai1)er Dee erne er 31, 31, "Zl #/,'.- , -':1 ,./.~ , 31, lC:9 194-0 1q41 ,. .J.. 1942 1c.47, ,. ... :~:l , 005, 266.40 ~; 7("\, 7 -;"~J 49 _.".,.J t ;,-~.. 7r"-./. ,:>C:~ ,:>C 1'_ ,~co.~o ~6~., 990.09 29,75().OO ReconeiliLtion ')f the Ci tiT of S:::linp. Account-Sohedule 72 T:C.F) balance shown <J.E unp&id Deoen'lber 3,1, 19 3 h2.S been oonfirmed by the S'cste Aocountent. C8ncel1ed 'bODOS 8.nd coupons )e.icl by tte Fisoal Agenoy during the ye 3J:' 1943 were oere fu,lly eX2}!1-1.ned n.nd checked aga.inst bond record, a.nd fou"lc. t,.., be proper ct'Cir@:.es. T:E;IvIPORAP.Y HOTE rTD:!i:BTEmJES~'-E}j-1.ibi t R. This sta.tement Sh')'NS the amount the city oVlec. a.t the begi.nning and c10se of the audit l)eriJd, together with changes occuring during the ye8r. Tb.eee unpaid notE~s ere owned by 7i3.terworks Department 3.1'1() wil J, ",e repaid. out of pr0ceeds of a bond sale. 1.UDIT lillJUST1:'::rTS: Adjusting entries shown in Exhibit 8;, po.ge 70, have oeen placed on the books. :'.inutes and Oro,in8.nces: The minutes of tre meetings of the governing body during the audit per:i0c', f')rdin~mce enacted during the period, ar,.d the 1939 reviseo orCL1t,nCes werE' revie'.'Vecl for Yl13.tter pert8.i:~'1ir-3 to the eJldi t. The minutes a;;;ear t':l be complete and in gooD order. During tbe course of the Budi t) exp18.yu:.tions of va:rious ~2::vtters '~ere obtcdned frO;:i officers end emp10yee8 c:f the City. I wish to ex- press my ap9recietion for the cOiJpere.tion ::'.1"0 ("' f:"sista.nce of all those with whom I C8,J."!le in contact. CERTIFICATE I certify, that, in my opinion, su.1Jject to the fClrE'goin[; comments, t'he accompanyingexhibi t s, and related schedules, properly reflect the financiz.l condition of the Oi ty of Salina., KansaS, as etDecember 31, 1943, and the results of its operations for the period fro-rn Janue.ry 1, 1943 to December 31, 1943, inclusive. I further certify that, subject to the comments pertaining to the ';Jc..terworks Department Fund., 8f'. srJ)\im on the f/ss.'es int".:ledi8tely follo'V:.'- ing Exhi"bi t S of this rep0rt, the exhibtts s.nd schedulps ~?ert8~ning to the \7o,tS:O'i,OTks Department Fund c--:Jrrectly rE'f1ect the Il.ncnCl.8.1 condition of thrt fur-d 3.E B,.t Dece:uoer 31, 194.;" and the results of the oDerations of that Department for the period Ja.nuary 1, 1943 to December 31, 1;4;, inclusive. f.e Respectfully Submitted, ~ ftr/fb i: ( t. " c' '" . /..1 A.J1/Yl.R/l./ C .F . A ~ ." Lioensed 2Luni.cipal :Public Acco'.mtant in Cf1 erge of 2nd . ..' , :::,,0tive~v engpged on this 2ud.ill'. :-~~::, ,," 14. I I ! ! i KANS AS OITY OF SALINA, AI " Exhibit INVESTMENTS AND STATEME1IT OF RECEIPTS DISBURSEMENTS AND BALANCES OF OASH January 1, 19LJJ to December 31, 194-3 Inclusive BY SU'~ARY Fund Balances December lq47 Fund Disbursements Oas. Disburse- ments Fund Recei'pts Inter-Fund Transfers o a.sh Receipt s Fund Balances Je.nuary 1 lq4 31 Inter-Fund Transfers 7q ,/ 61+ y ')~fi6"7 ........ '" .. ;; 16762 'ri" 53 76 Total J"2 I") " t!' 2.::.9t; ; 9362 (.0 .u.l 3001 ~"+' 'It' 64- 76 $19296 39362 Tot al $21951.6$ 49338.77 - - 6$ 77 ~?21951 J,,.., 77$ ')' "', 24- N . . $25410 .l5;~~ t Fund Oash ccounts: General Fund: Administrative and Finance Dep police Department Fund street Depa,rt:nent Fund. . . 2099. 5 6 v' 9056.02 ,/ 1005.65 v 3743. 20 v 773.22 v'" . . 4~1.95 1045.92 4764.00 2559. SO 19S1..21 5564.03 2~O .4q - - . . 4-""1 u5 . ." 1045.92 4 7 ~. 00 2559.$0 19S1..21 5564.03 2~0 .4Q 5820.00 6580.33 5195.11 3807.36 2031. 36 55b4.03 268 . 81 - - - 3001. 69 - .. . 5820.00 6580.33 5195.11 3807.36 2031.36 2562.14 2681;0.81 3C2;o.21 3522.46 t:;71.74 214-95.70 723.90 Engineering Department Milk Inspection Depa~tment Legal Department Building Department Oity Court Department Ge.rbage and P.ubbish Disposal ,!;62~10. -n ,. ." .,; 44"- -,... ,," ,t." i "'.1. ..... 1 1743 <57 r ... .",' 4777.82 .,r 1512.45 4753.91 4700.21 1896~.~73' 49t>.o 505.aO 4955. 5 ."} /':'6 ('\0 uO . ",,' 48055.12 121298.15 5913.l+S 90.12 25.29 4104.78 3267.03 788.40 ./ 2~ <:;,)0 ,;101083. 69 40l+,5 6. 37 211=;44.07 ~ ...., 4218.87 9594.86 16241.12 24212.29 117376. 70 h750.00 1It655.00 1151..85 1;74.06 10472.21 125225.06 5097 . 16 2200..00 89 60 - 11;5 27 . .... I 28802. 66 . 3001. - - 734. - - - - - - ;; ~;9 80S1. 80 40456.37 21544.97 4218.87 9594.86 15506.52 24212.29 117376.70 5750.00 14655.00 1151.85 574.~6 10472.21 125225.06 5097.16 2200.00 ~127148. 45 41695.. 31 2g15~.1.6 6l+06.44 c'. ";<;12 l+, co.... . ~ 16586.55 .18835.50 112297.5l+ 5827.18 14878.55 3210. 28 689.. 68 15012.4-5 130447.36 6";<;~4.0~ 2173.40 - 15527.26 28$02.l=)l+ 660'7:.i - 15209.~3 32070.'+7 7481. ,:;'7("101 Sg tr ,. "'" .;" - - 734. 60 - - - - - - 56 41695931 28158.16 6408.4l+ 7577.81 16586.55 18835.50 112297.54 5$27.18 14878.55 3210.28 689 . 68 15012.45 1.30444.36 6"2,"2, 0'7: .;~ . ..I 2173.46 ;~124146. - 55 3164.36 5130.74 2588.25 2794.90 4408.48 10077.00 24-044 . 3.3 421. 55 281.95 2897.02 750.47 425~.8g 116075.85 l+67 6.61 116.72 25 . 29 4422.71 . 4P36245 - 15209.7,3 32070.47 74s1.t:; Toto"l General Fund Fire Department Fund Park Department Fund Memorial Hall Fund Sewage Disposal Fund General Improvement Fund Water, Light, Heat and power Fund Bond and Interest Fund Band Fund Library Fund Airport Fund Bindweed Oontrol Fund Trust and Agency Fund Waterworks Department Fund cemetery Fund Public Health Nursing Fund Oondemnation Fund Oonstruction Fund Street, Alley and Sewer Income Tax Withheld -;;6.24 6 ~-;;0"2, .18 All Funds Total 3500.00 Owned Inve stment s Increases in 9500.00 $ Fund Investment Accounts Trust and Agency Funds VVctterworks Fund Total Investment Fund ,_,4'1 ... 00 00. 00 00 q Total Cash and Investment Fund Cash in Justody of Gity Investments in Custody Totc:l r----.- .. u.. u___..__. - --.. . CITY OF S;'.LIHA, KANSAS COMPAP.ISON OF F.:q~C:~I?TSXITH TEE BUDGET Ja,nu8ry 1, 1943 to December "31, 1943 11'0'_ '.1S i ve. Tot a1 Recei1jts See Exhibit "A" Tax Levying Funds General Fund: Administrative and Finance Depa.rtment *.21951".68 Folice Department 4934~.a8 Street Department 579i~72 Engineering Department 6579.48 Milk Inspection Dept. 5197.91 Legal Department 3807.30 Building Department 2030.5~ City Court Department 2562.14 Garbage & Rubbish Removal 26882.72 Total General Fund $124146.56 Fire Department Fund 41695.31 Park Fund 28158.16 Memorial Hall Fund 6408.44 Sewage Disposal Fund 8312.41 Gen'l Improvement Fund 16586.55 Water, Light, Heat Fund 115835.50 Bond & Interest Fund 112297.54 Band Fund 5827.18 Library Fund 14878.55 Airport Fund 3210.28 Bindweed Control Fund 689.68 Firemen's penSion Fund 2504.32 Cemetery Fund 6334.03 Public Health Fund 217~.40 Street, Alley & Sewer 32070.47 Total Tax Levying $424128. "38 lJon-Tax Levyinp; Funds: Income Tax Withheld Trust & Agency Funds: Fire~en's Relief Fund Cemetery Endowment Fund Hillcrest Memorial Trust Fund 4180.00 Hillcrest Memorial Fund 1460.51 Water~crks Dept. Fund 1;0447..36 Construction Fund ~5209.33 Folice Relief & pension 755.19 Tota~ Non-Tax Levying $166606.39 Total Receipts $590734.77 7481.57 6722.43 350.00 Antioi-c- a.ted . Recei)te ~~155 67 .51 42422.57 6160.92 51e; .15 2687.39 1383.90 2300.00 25510.00 $101723.54 ~'7662. ~1 l~Ia~:ttt l~~a~:~ 17560.68 103a20.S1 5Lt5~.29 144-2'1".06 2903... 27 54-5.1S 19T1.88 4462.53 2113.27 30695,,00 $367'382.09 ArrJ 0 1.n'l t 0 f Budget Surplus $ ~~6:~i 5'"1491.72 10..56 14.76 1119.91 146.6;' 262.1'+ 1372.72 $22423.02 8033.00 6401..42 9 62.00 522.96 1338.91 1274-.82 8776. 73 ~74.S9 454.lt9 307.01 43.50 525.44 187.1.50 60.13 1375.47 ~56746. 29 Exhibit ":3" Amount of Budget Deficiency . . .' tS , " -I I , " c " Ey..hibi t Unencumbered Fund Balances Unen- cumbered Fund Balances Less Fund iabili ties ~?42"-;7 71 ,,_ v *,1 16390. 99/ 20Q9.56 9041.<;2 975.42 3743.20 731.97 $60466.80 4146.65 11632.12 4619.29 1242.~6 4607.09 2611.41 169 65 .17 '4-98.83 505.50 lt954.02 866.09 ;<':2~9 IiO '-' , .-';1 5879. 63 . 90.12 1442.28 <;1 :4: 776 !is tfr~, . ow 371.05 - 14.70 30.23 - lt1.25 - 610.20 $ lslt3.51 256. 65 111.el 158.53 24.0.09 1 6. 82 2088.80 - - - 1.43 - - 33.85 - 1825 ~ 6 $22788.51 ~ gb9tl~ $85063.30 41317.00 3562.~4 1b762.84- - 'llf.J~( 9 2099.56 7912.5~ 6882.10 9056.02 5570.00 871.21 1005.65 319,0.00 547.05 3743.20 23~0.OO ~5.92 773.22 5730.00 170.42 2~ 1914.~1 ~8 $21828.32 37754-."]6 143.14-9 1030.40 4-698.79 255~.95 1844.08 5559.58 2~b85. 6q $ 62310,31 4-403.30 11743.93 4777.$2 1512.45 4753.91 lt700.21 18965.17 498.83 ~05.aO . .5656. 5 8 .09 8239.09 5913.48 90.12 267 .q~ 26224.11 5224.31 1406.00 114258.66 6251. <;4 4104.78 25. 29 CITY OF S.ALDjA, KANSAS STATEL1ENT OF E. URES AND OC APPROPRIATIONS ua.ry 1, 1 er Incl Totz1 Dis- Less En- Plus En- Fund bursements cumbrB.nces cumbrances '1943- 09n"& UnderBal8,nce s Exhi'ti t ",," _1_4 "2 12-<;1-4<; Budget Bud~et 12-31-4."3 $114355.01 15259.95 40650.00 266.55 21245.00 209.52 5415.00 1223.13 8500.00 2 3.57 16300.00 3261.70 25565.00 1304.67 117575.71 199.01 57.50.00 14655.00 3975.00 800.00 1223.5.00 6355.00 2200.00 6 .0 - - - 7039.49 - - - 788.4-0 - 2~~;:~4 7712.19 124-7.29 $99095.06 40383.4-5 2103.5.4-8 4-101.87 8256.4-3 1303.8.30 24200. ~"2 117376.76 57.50.00 14655.00 1152.11 574.06 4-522.81 5117 . 71 2200.00 0628.10 26224.11 5224.31 14-06.00 121298.15 6251.34 4-104-. 78 25. 29 ('88.40 10..2 1"2 - 66.81 34073.22 2 $ 776.08 371 · 0 5 - 14.70 30.23 - 41.25 - 610.20 $1843.51 256" 65 111.81 158.53 240.09 1 6.82 2068.80 - - 1.43 - - <;7 85 .".... . - 1825" ff5 ~6737 .1-4- 1246.29 1979.405 288 . 6 30.22 95.4.4- 6.85 178."28 4.45 $ $22298.53. 39 <; 62. 70 I4-~.95 10 .92 4-76 .00 2559.80 1981.21 5564.03 2~0 04, $ 3829.14 3.29.57 021. 30 215.53 1008.52 3~49 . b4 2040.76 - 1.17 - 14-. 30 - - ~ 3054-.48 - 2850.00 125225.06 - 15527.26 6693,.17 l.!-4.o2 17 . 6 .21 $101083. &) 4oJ+l16.37 21544.97 4218. 81- 9594.80 1 6241.12 24212.29 117376.70 5750.00 14655.00 1151.85 574.06 '+522.81 5097.16 2200.00 28S02.~4 cif,14 6.24 .18 Tax evy in, E. General Fund: Administrative & Finance Department police Department Street Department Engineering Department Milk Inspection Dep&rtment Legal Department Bu.ilding Department City Court Department Garbage and Rubbish Removal Total General Fund Fire Department Fund J?ark Depa:rtment Fund Memorial Hall Fund Sewage Disposal Fund General Imnrovement Fund Water, Light, Hec,t & power Fund Bond and Interest Fund Ba.nd Fund Library Fund Airport Fund Bindweed.Contro1 Fund Firemen's pension Fund cemetery Fund Public Health Nursing Fund Street, Alley and Sewer Total Tax Levying Funds Non-Tax Levying Funds: Trust and Agency Funds: Firemen's Relief Fund Hi11cre~t Memorial Endowment Fund Hillcrest Memorial Trust Fund 'Aaterworks Department F'und cemetery Endo~went Fund Oonstruction Fund Oondemn8tion Fund Victory Ta.x Fu.nd Police Relief and penSions Total Non-Tax tevvi Funds Total All Funds -- OITY OF SALINA, KANSAS . Schedule 1 STATE1IElfTS OF RECEIETSJ DISBURSEL:E~iTE AlTD B A.i:;CES OF CASH ~ENER~ FUND-ADMINISTRATIVE AND FINANCE D~~TME~IT January 1, 19~3 to December 31, 1943 Inclusive. Amount of Amount of Actual Over Actual Under Actual Budget The Bud.c!et The Budget ~ . Balance-Januar $254-10.24- $10206.01 5204.23 - Receipts: Licenses, Fees and permits(Schedule l-A) 13726.05 7072.50 6653.55 - Rents 15.00 60.00 15.00 - Gifts and Gr~mts( Cigarette stamp Tax) 7767.23 45or;.oo 3267.23 - Services B,nd SRles 5.aO - 5.50 - Refunds and Recoveries 295. 0 350.00 - 54. 60 Miscellaneous 82.50 100.00 - 17.50 Total Recei-ots $21951.68 $12082. 50 i869 .18 - Total Cash to Account for $4- 1'361. 92 $2228S~51 5073.4-1 - Disbursement s: Salaries and Wages (Schedule l-B) 11084.00 11099.00 - 15.00 professional and Contracted Serv~ce(Schedule I-B) 1067 · 70 900.00 167 . 70 - Office Supplies and Expense 1993.03 1600.00 393.0$ - print ing 372.$7 600.00 - 227.13 Election Expense (Schedule 1-B) 552.05 1500.00 - 94-7 · 95 Maintenance of Equipment 63~:~g 50.00 - 46.90 Insura~ce and Bond premiums 550.00 $4-.80 - Travelling Expense 12$.59 150.00 - 21.41 Furni ture and Equipment 60 . 25 300.0C - 239.75 Appropriations, Donations and Dues(Schedule I-B) 24-1.82 540.00 - 298.18 Refunds and Recoveries 80.00 7a. o.J 5.00 - Miscellaneous 822.38 269 .51 - 1872.13 Land purchase for Ga.rbage and Rubbish 2250.00 - 2250.00 - Total Cash Disbursements $'19296. 64- $20058.51 .... $ 7 61. B7 Inter-Fund Transfers; To General Fund-City Court DepaItment to Cover 3001.89 2730.00 271.89 Operating Deficit - - - - Total Disbursements ,.. 1 ~8c S c:: ....... -- Balauce-December . - - - - - I, . .'. ~ '. . 18 1 KAHSAS CITY OF SALINA, Schedule l-A Amount of Actual Under The Budget - - - - - o - 40.00 - 115.00 - - - 4.1t.;, ~t 1# ., - Amount of Actual Over The Budget - - 710.00 - 1767.55 - 1$5.00 221.00 12.50 5.00 10.00 5.00 - - 2.00 375.00 20.00 - 112.50 50.00 26.50 30 . 00 175.00 - 14.00 237.50 105.00 - 10.00 270:.0~ _50.00 ;e - - - 5.00 - - - - - - - ). Budget - 15.00 150.00 600.00 50.00 30.00 lS0.00 50.00 25.00 6Q0 .00 50.00 250.00 800.00 70.00 200.00 550.00 100.00 - 30.00 25.00 25.00 510.00 200.00 300.00 12.50 150.00 2000.00 100.00 - - $ Actual 12.50 150.00 2710.00 100.00 2567.. 55 70.00 385.00 771.00 112.50 5.00 40 .00 30.00 25.00 470.00 202.00 675.00 20.00 - 262 . 50 650.00 76.50 be.OO 355.00 50.00 39.00 837.50 155.00 135.00 10.00 2700.00 0.00 $ 825.50 421.00 $64-.25 371.80 11.00 74.00 Auction and. Aucti~neerls Auto Wrecking Licenses Beverage Dealers Licenses Billboard Licenses Building permits & Inspection Fees: Building permits Gas Inspections Plumbing Inspections Electrical Inrrpections Sign permits Taxicab Inspections Concrete Construction Licenses Dance permits Dog Licenses Electric Wiring Licenses Fireworks Licenses Gas Fitters Licenses House Moving permits Huckster, peddlers and Vendors Licenses Insurance Oompany & Agent Licenses Junk Dealers, Buyer & Oollector Licenses Marble, Music and Oigarette Machine Licenses Museum Licenses Photographers Licenses Plumber & Ges Fitters Licenses Pool Hall e~d Bowling Alley Licenses Plumbers Certificate Fees pop Oorn Stand Licenses Show and Theatre Licenses Sk~ting Rink Licenses Street Advertising Licenses T ax1cab License s Taxicab Drivers Licenses Truck & Team Licenses Meet Pa.cking Permit s penny Arcade & Pin Ball Pawn Brokers Licenses Licenses Machines o ermits & Licenses ts from Fees & Tot e e CITY OF SliLIl'TA, KAIJSAS GENERAL FUND-ADMINISTRATIVE AND FBTA!:'CE DEPARTMEWr DET AI L OF Dr SEURSEI,:EHT S JEnuary 1, 191+3 to December 31, 1943 Inclusive. Salaries and Wages - City Commissioners City Ma.ns,ger City Clerk & Director of Finance Deputy City Clerk & Director of Finctnce City Treasurer City Bookkeeper City Ma.nagers Secretary Building Inspector(Inc1uding Use of personal Auto) Dump Ground Caretaker Rest Room Oaretaker & police :Matron Actual $ 375.00 2100.00 1045.00 1800.00 500.00 1500.00 924-.00 204-0.00 590.00 Budget $ 375.00 2100.00 1320.00 1800.00 l~g:gg 864.00 2040 . 00 480.00 Total Salaries and Wages 210.00 180.00 $11084.0~ tl1099.00 professional and Contra.cted Services: Auditing ~5.00 Veneria1 Clinic 0.00 Others 2.70 Total Professional and Contracted services 900.00 boo. 00 !j.g5 . 00 $1067. 70 $1995.00 Appropriations, Donations & Dues: Americanization Center 133.73 Humane Society Other 109.i 1"'\0 1";*\00-. .J Tote"l Appropriations, Donetions and Dues $ 241.82 150.00 240.00 150.00 ~~ 540.00 Schedu1 e I-B Amount of Amount of Actua~ Over Actual Under The Budget The Budget - 60.00 60 . 00 110.00 30.00 275.00 o - . ~ 15.00 325.00 150.00 4-52.30 $927.30 16. 27 240.00 41.91 $298.18 . . ',20 Schedule 2 - - ANC ES OF CASH 43 Amount of Amount of Actual Over Actual Under The Budget The Budget 3892.91 - 7424.58 - 100 .16 - 45 .45 826.34 - - 4434.96 8606.00 - 0914. g9 - 4807.80 - 30.00 - - 571.50 1114.00 - - 2821.00 - 2162.00 - 326.68 - $4737 18 "I · 580.30 - 125.50 - - 232.30 261.35 - 706.02 - - - ..... 257. 23 - 50.00 1949.30 - - 390.Q.Q_ #1954~~_ - - --,.-", ,- 2'1 CITY OF SALINA, KANSAS ~TATEMENT ~ BURSEMEl'JT f ERAl OL IOE DEP J :ry : to DecembE usi ve . Actual Budget Ba! ance-J anuar $ 67g1. 72 $2888.81 Receipts; 32354.00 24929..42 Ad Valorem Taxes(Current) Sales Tax Residue 33~ .63 3237..47 Refunds and Recoveries: .45 - Back Tax Collections - 826.34 Intangible Tax - 4434.96 Fines and Fees l36'J6.00 5000.00 Total Receipts $49343.08 $38428.19 Total Cash to Account for $56124.80 :$41317.00 Disbursements: Salaries ~~d Wages: Ohief of police 2730.00 2700.00 police Captain ~28.50 1900.00 Desk sergeants o~.oo 5289.00 Patrolmen and Special police 1958 .00 22405.00 Traffic Officers 840.00 3002.00 Dag-Oatcher 273.32 6',)0.00 Tote~ Salaries and Wages $31158.82 $35896.00 professione+ and Oontracted Services: Care of prisoners 1280.30 700.00 Radio Frequency Measurements & Operator 161.50 36.00 Office Supplies and Expense 467. 70 700.00 Maintenance of Equipment 9 61.35 700.00 Materials and Supplies 1031.')2 325.00 Insurance and Bond premiums ~O.OO 10.00 Gasoline, Oil, Gres.se & Anti-Freeze 9 2.77 1200.00 Travelling Expense - 50.00 Furniture and Equipment 3349 · 30 1400.00 Miscellaneous - ~OO.OO - -- Total Disbursements '39362. 76 Balance-December ~l 16762.04 CITY OF S.i;LIKA, KAJ:WAS Schedule "3 e STATE1.IEHT OF RECEIPTS , DISBURSE~::EnTS A!m BALAIWES OF CASH GEHERAL FUl'JD-STHEET DE.!? .ARTHENT January 1, 194.;' to December ;1, 1943 Inclusive. M tua! w::: Ba.la.nce-January 1, L94,. '3260.2! Receipts: Ad Valorem Taxes 5791. 72 Total Receipts ~5791.72 Total Cash to Account for $2531.51 BudEet ." Amount of Amount of Actual Over Actual Under The Budge-1- The Budg;et ~;32 6:) . 21 5791. 7L ~5791. 7:~ ~25'31.51 Disbursements: Labor-Other 143.60 Office Supplies & Expenses .75 Wa.ter, Light, Heat & power 23.55 Maintenance of Bldgs.& Equip. 15.72 Materials and Supplies 11.87 Gasoline, Oil, Grease and Anti-Freeze 236.46 Total Cash Disbursements $ 431. 95 Balance-December 31, 1943 ~2099.56 143.60 7~- · :J 23.55 15. 7(~ 11. S~7 236.46 $ 431.95 ~2099.56 e .. . 22 CITY OF S,:;LI1JA, KANSAS e Schedule-i STAT~lENT OF. RECEIPTS, DISBUnSD~ENTS AND BALA~CES OF_QASH GENERAL FUND-ENGINEEF.IlifG DEP ARTHEHT January 1, 194-3 to December 31, 1943 Inclusive. B81~:,nce-.Jc.nuar~ 1, 1943 Re c e i D t s : Ad Valorem Taxes(Current) Service and Sale s: Back Tax Collections Int e,ngibile Tax Sales Tax Residue Total Receipts Total Cash to Account for .L\.mount of A'1lount of Actual Over Ac t u al Under Act usl Budgel 'I:he Budget The Budget U;3522 .,~2. ,:t~ 959~ $2562.95 'tf 5937.40 4525.41 1411.99 2.90 bOO.OO 797.10 la8.25 laS.25 639 .1~ S 9.33 8 9.33 620~QQ 19.18 ,~6579.4S $6952.99 dJ: 373.51 'ri' ~~10101. 94 $7912.50 $2189.44 Disbursements: Salaries cmd Wages: City Engineer(Includes Use of personal Auto) Other Employees(+ncludes Mileage Allowances) Professional Services Office Supplies & Expense Legal printing ~cteriel and SUD~lies Insura.nce 8.nd Bond premiums Miscellaneous Hew Eaui'Oment Ma.in: 'of~ Equipment etc. Gas, Oil, Grease etc. Tota~ Disbursements Balance-December 31, 1943 - $1045.92 $7912.50 .$9056.02 744.60 6.40 64.48 124.20 -, 25. "'38 74.23 6.63 3000.00 3000.00 500.00 250.00 500.00 20(1).00 12.50 150.00 100.00 75.00 125.00 3000.00 2255.40 493.60 185.52 375.80 200.00 12.50 124.62 100.00 .77 118.37 ;~6866. 58 $9056.02 23 ;$,,,",,',', " "I ty lL I~ . e 't.~^~ ....A 'u. "." '" '.' - q~~&B~ ~Q'W n. t J~ Gi!c~~~~ ~q~ ~~.;:\~fJ16~1J Ja..", 1, 194, ,. t.O.a~e. ;1. l'-~ IU1..l".. W~"m~~I~V ~. U!ll ....... 1bl4Ql ~ 'lJ.~,a ~'~ft Aao.' .t ...... ., '..&1 QftI' "'.al hIiU' ~ ~"~ 'tlllJ. 1II.U...... UZ,\,QA ~ . J ~ .~,.._~.~, u]'~ J.'1'1 ~ -- III ~ !PftfIt. rue. 40'7.16 ,.... 1..1...... an' ~\llk ,...". 101 00 ~.l.. tax R..t4.'..,:" ~.1.o.11_.... u i _tQ Id~ HI."M~Sil~91 'JaW gUlU~ .,..' III ~ ~..o.., ~lh.".. f'-lll0i.. it076. '0 ~Itl.. i\1P1~11.. &at lap.... ll!. "! ."'..lal. It S\Ip;;,ll.. 1.72.4; ltllO_U.a..o.. "'II. 193.. tL e II.l~'I~.. 'II ~ 40.54.60 500.00 ~;.1' .. 17.~ 201,.0,0 - 14~.n - _~ r - 2~ ~ .. ... ru .w!.L.Ii J ?Q.~15 _,~tQ~gQ .t .I.UtL - 1t ... S4!IO.00 100..00 ':11.",., ,A!"'.. 1/Ii.:i#V.~v nl~.QI 114'.10 - 17.56 .. 111.01 .... ~"i. . ' ......-.~. .. .. R Ai" 1lf,Q1 .. If - l' 24 e e i': ' ~,. ':' ;.!, CITY OF SALINA, KANSAS Schedule 6 STATEMENT OF RECEIPTS, DISBUP$EMENTS AND BALANCES OF CASH GENERAL FUHD-L EO At DEI> ARTMENT Je.nuary 1, 1943 to December 31, 1943 Inclusive. Total Receipts: Total Cas~_to Account for Disbursements: City Attorney Salary police Judge Speciel Legal Services Office Supplies & Expense Miscellaneous Actual $2495.70 $ 663.14 $1832.56_ Budget Amount of Act usl Over The Budget 1562.87 21;0.43 1994.00 ~~3807. 30 $6303.00 13$7.50 720.00 410.35 41.95 14~3.96 2'+2.90 700.00 68.91 7.53 1294.00 Amount of Actual Under The Budget - 412.50 - 89 . 65 58.05 100.00 Total Disbursements $2559.80 $3100.0Q $540.20 Balance-December 31, 1943 $3743.20 ~'743.20 $2436.86 $1'370.44_ $3100.00 $3203.00 1800.00 600.00 500.00 100.00 100.00 120 .00 .. - 25 ',is,.:',';> ~;, e e CITY OF SALINA, KANSAS ~chedu1e 7 STATEMENT OF RECEIPTS, DISBURSEMENTS AND B.~ANCES OF CASH GENERAL FUND-~UILDING DEPARTMENT Ja.nuary 1, 1943 to December 31, 1943 Inclu,E'ive. Balance-January 1, 1943 Receipts: Ad Valorem Ta,xes Sales Tax Residue :Miscellaneous Tot al Receipt s Total Cash to Account for Disbursements; Sa~ary City Hall Custodian Ma.intenance of Building Materials and Supplies Insurance Miscellaneous Amount of Amount of Actual Over Actual Under Actual Bud.?et The Budge~ The Buclget < . $ 723.90 J 466. 97 $ 25 6.9~_ lS29.96 1689.66 140.~O '" 189.04 183.37 5. b7 11.53 11 1;'7; ......t:~ $2030.53 $187"3.03 $ 151. 5C~ ~2754.43 i2340.oo $ 414.4~ 1140.00 138.31 702.90 1140.00 4o~.oo 500.00 200.00 100.00 ~2340.00 202.90 Total Disbursements $1981.21 Balance-December 31, 194~ ~ 773.22 dr 'ri' 773.22::; - 261. 69 200.00 100 ~OO $358.79 26 CITY OF SALINA, KANSAS e Schedule 8 StATEMENT O~ RECEIPTS, DISBURS~~ENTS AND BALANCES OF CASH GE~rERAL FUl~D-CITY COURT DEPARTMENT January 1, 1943 to December 31, 1943 Inclusive. Actual Balance-Ja.nuary 1, 1943 Receipts: Court Oosts Refunds ,', i(jl 2561.72 .4-2 Total Court Receipts $2562..14 From the General Fund Administrative & Finance Department to Cover Deficit3001.S9 Total Cash Receipts J55~.03 Total Oash to Account For $5564.03 Di sbur sement s : Salary of Judge Salary of Marshall Salary of Olerk 2400.00 1500.00 1200.00 Total Salaries 5100.00 Office Supplies & Expense 221.63 Insurance & Bond Premiums 55.50 MarShall's Mileage Allowance176..90 ~iscellaneous 10.00 Tote~ Disbursement s $5564-.03 Balance-December 31, 1943 e Bude;et $ 3000.00 $3000.00 $ 2730.00 $~730.00 $5730.00 2400.00 1500.00 1200.00 5100.00 225.00 30.00 375.00 $5730.00 Amount ()f Amount of Actual Over .Actual Under The Bu~~e~ The Budget ~ ~ 438.28 .42 .!t2 $ 4-38.28 271.89 $ $ 25 .~50 10.00 l.165.9L $ 165.97 3.37 198.10 ,*, 65 0'7 f:f".. '* J i ... - 27 e e CITY OF SFLINA, KA~SAS Scbedule 9 STATEM~TT OF RECEIPTS~ DISEURSEMENTS AND BALANCES OF CASH GARBAGE M~D RUBBISH F~tOVAL FUND January 1, 194) to December 31, 1943 Inclusive. Ealance-January 1, 1943 Receipts : Ad Va~orem Texes Sales Tax Residue MISC. & Franchise Fees Services and Sales Total Receipts Disbursements: Superintendents S31ary Other Labor Office SUDDlies & Exnense Meintenance of Equipment Materials & Supplies Rent Insurance Gasoline, Oil & Grease Equipment Miscel1 ane 011S Actual Budget $13131.97 2057.99 11660.25 22.50 $13044.01 2005.99 10550.00 Amount of Amount of Actual Ov'er Actual Under The Budge:i. The Bu(jget 87.96 62.00 1110.26 22. 5C1 ~ ~268&2. 72 ~:25680.00 4:1282. 72.~ 1050.00 1680.00 7~q4.4~ g420.0^ '~~4.46 - 10.0J 198.34 500.00 5.80 500.00 25.00 100.00 67 .50 67 . 50 274.94 500.00 143~.6S 12800.00 5.40 22.50 $23075.49 $25600.00 194 3~ 3807.23 $ Total Disbursements Balance-December ~1 , . 630.00 2325.57 5.60 301 . 66 494.20 75.00 - o 225 .06 1549. 6~; 17.10 $2524.51 ~3g07.23 $ ," 28 e e C I 1'Y OF' SAL I..~ A, :K.Al~ SAS Schedule 10 STATE1iEHT OF REOEIPTS, DISBURSEJ:LE;j;ITS AHD Bf..LAHOES 0]' CASH FIRE DEPA~TME~rT FUND January 1, 19Lt3 to December 31, 1943 Inclusive Actual $3164. 36 Total Receipts Total Cash to Account 35917. 69 131. 69 5488.03 157.55 $41694. 96 for$44859.32 Disbursements: Salary Fire Chief Sala.ry Assistc;nt Ohiefs S alaxy Fire Inspector Se_lary Firemen 2700.00 3805.00 1677.50 28719.74 Total Salaries '111,6902.24 Office Supplies & Expense 604.32 Bldg. & Equipment Main. 696. bO Materials & Supplies 1330.85 Insurance & Bond premiums 95.75 Gasoline, Oil, Grease & Anti-Freeze 435.68 Travelling Expense 17.50 Miscellaneous Equipment 242.36 Miscellaneous 1~1.07 Total Disbursements: $40456.37 Balance-December 31, 1943$ 4402.95 Budget $1930.55 33205.44 5<".00 54~.01 $38719.45 $40650.00 27.00.00 3600.00 1740.00 29160.00 $37200.00 150.00 400.00 1000.00 100.00 400.00 100.00 1000.00 300.00 #40650.09 knount 0 f Actual Over The Budget $1233.81 2712.25 81. 69 24.02 157.55 $2975.51 $4209.32 205.00 454.32 29 6. 00 330.85 35.68 $4402.95 Amount of Actual Under The Budget - - 62.50 440.26 $; 29 7 . 7 6 - 4.25 82.50 757. b4 168.93 $193.63 ~ . 29 .-,::i>_'\::;{ :<::':'7:::i't~~i~:~;"-:J7-c"~,r::,-"X~~\',~'~k':;"':.',' ":;~'_':}:"~':~<';-".:-;,,'" .t. .:; , ,~', 'J';~'::: ~::. ~/,,;;~lb~.' (";.~' '"c", ~., ,~:.~, ,..,;'. , ,~., ',,".W' '.-'-''-,' ,,. .',.' ".....o.. " ',.,.. . OITY OF 6AL INA, KA~rSAS e Schedule 11 STATEMENT OF REOEIPTS, DISBURSEMENTS AND BALAl!CES OF CASH PARK DEP ARTMENT FUNp January 1, 1943 to December 31, 1943 Inclusive. Balance January 1, 1943 Receipts: Ad Valorem Taxes Rents Service & Sale s Sales Tax Residue Swimming p001(Gross Re- ceipts~ Total Receipts Total yash to Account for Disbursements' superindenden~s Se~ary (inc. use of Auto) Labor Office Supplies &-Expense Water, Light, Heat & Power Bldg. & Equip. Maintena,nce Materials & Supplies Rent-Thome.s Park Gasoline, Oil, Grease & Anti-Freeze ToolS & Equipment Insurance :Misce11e.neous Total park Deoartment Total Swimming Pool Actual $5130.1~ $1488.26 Budget 15562.06 115.00 9.55 3098.54 14346.19 10.00 3075.55 9373.01 2325.0Q $2815$.16 $19756.74 $3328S.9Q $21245.00 1110.00 12377.90 50.71 247.31 222.42 940.38 50.00 172.15 152.58 5.80 3.. 60 2220.00 13075.00 50.00 200.00 600 .00 900.00 100.00 250.00 500.00 25.00 10C.OO Amount of Act ual Over The Budg!1. ~~3 642. 4L 1215.87 115.00 22.99 7048.QL J8401.42 ;$120'+ ~<< 9L .71 47.31 - 40 . 38 i.'lS020:00 - ~ 3225!00 i 29S7.1s- Total Disbursements $21544.97 $21245.00 ~ 299.91- Balance-December 31, 1943 $11743.93 $11743.93 e Amount of Act ua1 Under The Budget ... .45 1110.00 697.10 377.58 50.00 77.85 347.42 19.20 9 6.40 r $2687.15 t 30 . ". ... .., ., "L. . :.. '.. . " 'P e e ~_' ':":~''"~''''''",-p;, ":r"-~ ..." ~, - ,'-".'-t;"'."-" :',"'...,'.'e'.. .' ..., CI TY OF 8ALHJA, YANSAS Schedule ll-a STATEMENT OF RECEIPTS, DISBURSEMENTS AND BALANCES OF CASH P ARK DEl> ~TMENT FUnD - SWIMMING POOL FUND January 1, 1943 to December 31, 1943 Inolusive. Bala,nce-January 1, 1943 Actual Reoeipts: Concessions $ 216.50 Admissions, Suits & TowelS 9156.51 Miscellaneous Total Receipts( Schedule 10 )9373.01 Disbursements: Salaries & Wages Office Supplies & Expense Water Light, Heat & power Materials & Supplies Bld.g. & Equip. Maintenan.ce Furn., Tools & Equipment Miscellaneous Total Disbursements ( Schedule 10) Net Income $3030.49 ?"4 ~f"\ -v . (,~ 23 . 'tU 36.32 993.~7 89 . 05 66b.~ 953. ~62l2.12 $3160.89 Budget $ 100.00 2200.00 25.00 'h $2325.00 $1600.00 50.00 350.00 50.00 600.00 200.00 300.00 75.00 $3225.00 (9aA.!~e Amount of Amount of Aotual Over Aotual Under The Bu~~et The Budget $ 116.50 6956.51 25.00 $7048.01 :l;:, 4 ~" Ii '" 'tr..... .,.\..I.~ 157.30 - 115. 60 "'I ~ Cd. ..;.00 393. 9 7 366.~;0 67S.4~ 110.35 $2987.12 $4060.80 ~ 31 CITY ~F SALI~A, KANSAS e Schedule 12 STATEMENT OF RECEIPTS, DISBURS~~ENTS AND BALANOES OF OASH MEMORI At HALL FUND January 1, 19~3 to December 31, 1943 Inclusive. BaJ.ance-January 1, 1943 f25se.25 Amount of Actual Over Budget The Bu~et $ 74.9~ ~2513.31 Amount of Actual Under The Budget Actual Recei'ot s.:. 335a.68 3089.25 263.43 Ad Valorem Taxes Rent Ooncessions 2017.50 1200.00 1517.50 Ticket S e..l e s 4C.50 50.00 9.50 Sales Tax Residue 806. 76 800.151 5.95 Refunds & Recoveries 191.00 200.00 9.00 Tot al Receipts $6408.411- ~5340.92- -11068.38 Tot al Oash to AccQy.nt for $8996. Gel ~5415 .00 $3581. 69 Disbursements: Oustodians S ulery 1500.00 1440.00 60 .00 Other Salaries 732.155 600.00 132.85 Office Supplies & Expense 67.95 75.00 7.05 Water, Light, Heat & Power 1156.92 1700.00 543.08 B1dg . & Equip. Maintenance 288.71 500.00 211.29 Material & Supplies 451.19 500.00 48.81 Insurance & Bond Premiums - 50.00 50.00 Furniture & Equipment 10.25 500.00 489.75 Mi scellaneous 11.00 ~O.OO 39.00 Total Disbursement s $4218.$7 ~5415.00 $1196.13 Balance-December 31, 1943 $4777.82 $4777.82 - - e 32 e ~ .,~' ~ CITY OF S AIJ I N A, KAl\TSAS Schedule 1 '3 ST AT1L1:iENT OF RECE!PTS , DI SBURSEff.ENTS AND BALANCES OF CASH SEW AG E DI SP OSAL FUND January 1, 1943 to December 31, 1943 Inc1usi ve. Actual Bucige t .A.~ount of Amount of Actual Over Act ual Under The Budp:et The Budget $2794.90 ~ 726.g~ $206S.01 Total Receipts 7200.. 62 1111.79 d:'8~12 41 ~ --' . Total Cash to Account for $11107.31 Di sbursement s: Superintendent Salary (In- cludes use of Feraone! Auto)27.00.00 Other Wages 1695.00 Office Supplies & Expenses 55.45 Water, Light, Heat & power 2477.55 Bldg. & Equip.. Maintenance 1125.81 :Materials &: Supplies 390.55 Miscellaneous 1150.50 Total Disbursements $9594.56 Balance-December 31, 1943 $1512.45 666g.04 1104.07 $777 ~ .11- . $8500.. 00 27.00.00 1600.00 50.00 2500.00 1000.00 500.00 150.00 $8509.00 531.5,8 7.72 $ 5 '39 . 30 $2607. ~il 95.00 5.45 125. ~.l 1000.50 ~1094.s6 ~1?12.45 - 22.45 - 109.. 45 ... - 33 CITY OF SALINA, KANSAS e Schedule 14 ST ATEMENT OF RECEIPTS, DI SBURSElI1ENTS AND BALAlTOES Oli' CASH STREET , .ALLEY AND SEWEF. FUND Ja.nuary 1, 191~-j to December 31, 1943 Inclusive. Actual Balance-January 1, 1943 Receipts; Ad Valoren Tax Rent Services and Sale s street & Alley Repairs 878.75 other 1529.64- Sa~es Tax 1660.52 Total Receints ~32070.47 Total Cash to Account fori32070.47 Budget Amount of Actual Over The Budget Amount of Actual Under The Budget $277rt3.06 $26228.48 $1524.58 2 ~2.50 500.00 Disbursements: Salaries: Suoerintendent Oi ty Mecha,nic 2700.00 1680.00 If.-=sc'O !".o .... 6 ." 0,879.58 4950.13 1093.35 2100.88 84-.24 264.66 Maintenance Paved Streets 1:vla.intenance Un-ce.ved " Bridr;tes and Sewers Repairs Streets and Alleys Office Suno1ies & Exoense Water, Light, Heat &.power Maintenance of street sweeper Maintenance Bldgs.& Equip. Materials & Supplies Rent Gas, Oil & Anti-Freeze Tools and Equipments Miscellaneous Total Disbursements 991.13 1232.9.9 453.06 150.00 3163. 59 38.28 5.00 ~~28802.. 54 1943 ~;3267.93 Balance-December 31, e 800.00 1500.00 1b66. 52 $3069 5.00 $30695.00 27.00.00 1620.00 !.lJ20 .00 7500.00 4000.00 2000.00 25'JO.00 100.00 300.00 1500.00 2000.00 1200.00 175.00 4000.00 1000.00 100.00 $30695.00 257.50 78.75 29 . 64 $1375.47 ~1375. 47 - 60.00 f/) . 00 2379.58 950.13 - 906.65 390.12 15.76 35.34 508.82 7467.Cl 7 6.34 19.00 83b.41 9 61. 72 95.00 '~;1892.46 fif3267.93 ,34 e '~... ".-, , ",,..;--,,;, ':,~3-~'~:'-, CITY OF SALINA) KANSAS Schedule 15 8TATE;EEHT OF RECEIPTS, DISBURSEI';ENTS .AND BALANCEE~ OF CASH GENER Ir~ROVE~ENT FUND January 1, 19 / to December 1, 1943 Inclusive. Actual Budget Balance-Janu8.l"Y 1, 1943 $4408.48 $ 871.10 Receipts: Ad Valorem Taxes 13440.60 12382.07 SpeCial Assessment Tax: Weed Cutting 665.75 500.00 Water Service Lines 50.00 Sales Tax Residue 2414.70 2396.83 Service oond Sales 65.50 100.00 Total Receipts $16586.5~ $15428.90 Total Cash to Account for ;iii20g95.03 $16300.00 Disbursements: Salaries and Wages professional and Contract4d Services Maintenance of Equipment Materials and Supplies Gasoline, Oil, Grease and Anti-Freeze Tools and Equipment Miscellaneous Total Disbursements 9165.42 75.13 1039.03 55 ~-" ,...~ &b.O..... 8500.00 200.00 500.00 &>00.00 2.21 500.00 45.00 500.00 327.7~ 100.0C $16241.12 ~16300.00 1943 $ 4753.91 Balance-December 31, e Amount of Actual Over The Budget """71::;37 70l :w 2..--'__. ..)0 1058.5;3 165. 75 17.S.7 $1157.. 65 $4695.0L 665 .4'2 539 .03 227.10 _ ~471::;"7 0,1 Ii -:'''''-[1'_ A..-nount of Actua.l Under The Budget 50.00 - 34.50 124.87 413.37 497.79 455.00 ~ 58.3S 35 CITY OF SALINA, KA~SAS - Schedule 16 ST ATEMENT OF RECEIPTS~ DISB1JRSEEEl'TTS AND B.ALANCES OF CASH WATER, LIGHT 1 HEAT AND POWER FUND Janua.ry 1, 1943 to December 31, 1943 Inclusive. Ac t u al A.nount of Actual Over The Budget Budget 14109.45 12699.59 4229.97 4199.17 2+96.08 525.00 140q . S 6 30.S0 Total Receipts $18835.50~17423.76 i1411.74 Total Cash to Account for $28912.50$25565.00 $3347.50 Disbursements : Water-Hydxant Rental 563.75 615.00 Water-City Buildings etc. 370.20 300.00 70.20 Street Lighting 5903.55 6000.00 Whiteway Lighting 15499.48 15600.00 Traffic & Christmas Light s 133.68 400.00 Oity Building Lights 588.95 550.00 38.95 City Building Heat 942.14 950.00 street Light Maintenance 14g.31 150.00 Miscellaneous Traffic Signals etc. 1.23 1000.00 Total Disbursements $24212.29~25565.00 Balance-December 31, 1943 .J 4700.21 f470?21 e Amount 0 f Actual Under The Budf-;et 28.92 51.25 - 36.45 100.52 266.32 - 7.86 .f$ 998.77 ~1352.71 36 e e CITY OF SALINA, KANSAS STAT:S:l,I:9:NT OF REC~IPTS , Dr SBURSElf:E:.TTS ArD BALA?:TCES OF OASH Schedule 17 BOND AND HTTBREST FUND January 1, 19~3 to December 31, 19~3 Inclusive. Actua.l $24044. 33 99159.07 <]2. 9" $99252.02 Budget ~17509.99 90~92. 20 $90~92. 20 Amount of Actual Over The Budget $6534. 3~ 8666.87 92.95 .~8759 .32 Total Special Assessment Tax 13045. 52 '1573. 52. ~~72.IJO Total Cash Receipts f112297.5~ $100065.72 $12231.82 Total Cash to Account for$1363~1.87 $117575.71 $18766.16 Disbur sement s: Bond principal: General Bonds Special Bonds-City's Share Special Bonds-property Owners Share la501.20 $10 240.09 10904. 60 150.99 ~11737 6. 70 19~3 $1896~.17 Bond Interest: General Bond Interest Special Bond Interest- City Special Bond Interest- property Owners Fiscal Agency COiwaission and postage Total Disbursements Balance-December 31, 8~800.00 8938.89 907.19 1173.&3 S~800.00 8938.89 10501.20 $10Jt.2L1{).09 10904.60 907.19 1173.83 350.00 $117575.71 ~18965.17 Amount of Actual Under Tbe Budget 199.01 $199.01 '" - 37 r,J' " , . ".- CITY OF SALINA, KANSAS Schedule 16 e STATEMENT OF RECEIfTS, DISBURSEMENTS AND BALA..'l-.JCES OF CASH BAND FUND January 1, 1943 to December 31, 1943 Inclusive. Actual Amount of Amount of Actual Over Actual Under Budget The Budget The Budget Ba.la.nce-January 1, 1943 Receipts: Ad Valorem Taxes Sales Tax F.esidue Total Recei.ots Total Cash to Account for ~ 421.65 '~ :fr 331. 51 ~ 90.14 4975.53 851. 6~ $582"(.18 0;'6248 o\~ ~ .OJ' 4572.98 402.55 845.51 6.14- $5418.49 $408. 6g $5750.00 ~4g8.S3 Disbursements: Appropriations to the Salina Municipal Band Board 5750.00 5750.00 Balance-December 31, 1943 $ 498.83 $498.83 e 38 e e CITY OF SALINA, KMTSAS Schedule 19 STATElwIEl:T OF RECEIPTS, DISBURSEMENTS AND BALA..~CES OF OASH LIBRARY FUND January 1, 1943 to December 31, 1943 Inclusi ve. Actual Budget Balance-January 1, 1943 $ 281.95 ~.. 196.73 Recei"ot s: Ad Valorem Taxes Sales Tax Residue Miscellaneous Total Receipts 13285.13 12322.00 1593.42 1581.27 555.00 $14678.55 $14458.27 Amount of Actual Over The Bu~et $ 85.22 963.13; 12.15 $ 420. 2E~ Total Oash to Account for ~15160.50 $14655.0q $ 505.50 Disbursements: Appropriation to the Free Public Library Board, Oity of Salina, Kans~s $14655.00 $146515.00 Balance-December 31, 1943 ~ 505.50 $ 505.50 Amount of Actual Under The Budget 555.00 39 e e CITY OF SALINA, KANSAS " . .,f ; ';',6,~.., . '....' Schedule 20 ST ATEMENT OF RECEIPTS J DISBURSEMENTS AlTO BALANCES OF CASH AIRPORT FUND January 1, 1943 to December 31, 1943 Inclusive. Tote.]. Recei-pts Actua~ 2542.37 300.00 21 .31 346. be Total Cash to Account for~6107.30 ~3210.2S Disbursements: Salaries a.nd -~Vages Water, Light, Hea~ & power Bldg. & Equip. Maintenance Materials & Supplies Tools and Equipment Total Disbursements Ba~ence-December ~l, 713.67 12. OS 101.18 16$ . 42 156.50 il151.85 1943~4955.45 Budget Amount of Amount of Aotual Over Actual Under The Budget The Budget 2366.17 300.00 344. 35 $3010.52 :~3975. 00 1500.00 75.00 300.00 100.00 2000.00 f3975.00 176.20 21.31 2.25 $ 199.76 ";21~2 ~o ~ ~ .--1 68.42 J4955.45 v 786.33 62.92 198.82 1843.50 $2823.15 ~o SC!ledule 21 e e CITY OF SALINA, KA:JSAS Sched.ule 21 STATEL.ENT OF REOEIPTS, DISBVRSEMENTS AJ:TD BALANCES OF CASH BIND~~ED CONTROL FUND January 1, 1943 to December 31, 1943 Inc1ust ve. Total Receipts ~ 689.68 $ 706.79 Total Cash to Account for $1440.15 $800.00 Disbursements6 Salaries and Wages Equip. & Maintenance Materials and EquipmentSup. Total Disbursements Balance-December 31, 1943 Actual Budget ~ 750.47 $ 93.21 546.84 1.00 141.84 516.34- 50.00 140.45 401 . 65 172.41 ,~574.06 $866.09 700.00 100.00 *800.00 Amount of Act ual Over The Budget Amount of Aotual Under The Budget $657.26 30. 50 1.39 49.00 17.11 $640.15 298 . 35 - 72.41 '''-'-'25 94 ;ljJ Co . dl'~b/'6 09 %}\J .. .. I' 41 KANSAS SALINA, OF CITY Schedule 22 CASH DISBURSEMENTS_AND BAL~rCES OF 194-3 STATEMENTS OF PXCE Firemen's Pension Fund Compa.rison with Buctget _ . Amount of Amount 0 Act'..lal Over Actual Uncr!' Budget -1Qe Budget The Bud~et 8#10257.12 .46 Hillcrest Memorial Hillcrest Endow- Memorial ment Fund Trust Fund Actual Firemen's police Cemetery Relief Relief Endow- Fund en ment Fund 6.16 s Firemen' pension Fund Tota~ 111 Funds $ 76.00 6.., 01"'\ .... . \.J'~' 4.$$ - - - - - - - 145.54 20.00 - .en 36~.S9 - - 14-55.35 - 197.53 325000 - - - - - - - 2220.16 - 1600.73 - - - - - 2$.35 - - 730.19 - 25.00 - - - - 44 o - 22$7.~1 - 2 .91 42 1600 . 89 20.00 - 197.54 685.89 - -. - - - - 4160.00 - - 26. 60 :rl;1 .81 $2850.00 ~1406.00 $8232.0~_~10000.00 224. "31,_ 44.92 710.27 $6251.34 4.48 $26224.11:F - 42.51 1000.00 418.00 - - - - - - - - - 350.00 - - - ~ 11$.11 255.08 2500.00 1600.89 20.00 - - - - 197.54 685.89 - 1600.89 13$.11 297.59 3500.00 768.00 4180.00 2417.70 2286.62 - 28.35 730..19 2 0 ~. 32 $1977.85 61.90~12235.00 - 2235.00 ,- - - - - 4522.81 - - - - - $4522.81 $2504. 4~12 2.21 12 $4180.00 $4256.00 - - 836.00 - 159 6.00 418.00 Balance -J rtn uar Receipts; Ad Valorem Taxes Membership Fees and Dues Interest Investments Matured and Sold Sales-Ferpetual Care Service Sales-Mausoleum Space Sales Tax Residue state Distribution of Insurance Premiums on Insurance co;eanies Paid in by Oi ty Firemen . of Wages Payment of Doctor Bills'," Refunds and Recoveries Rew8rds Total Eeceiots Total Oash to Account for Disbursements: Medical and Hospital Insurance Life Health and Accident Pensions Paid Ret ired Firemen Relief Payments of Disabled Firemen Mi scel1 aneo us Commission Sale of Mausoleum Sp~ce Endowments Paid to Hillcrest Memorial Endowment Fund To Clerk of the District Court Profession~ SerVices Total Disbursements Bs.l ance-Dec emb er 4~ 1 - - - - - - - $1460. 755.19 $350.00 755.19 $6251. ,4 - - - - - 44-.92 - - - - 111.S2 1973.41 - - - ~ 720.00 15.50 - 4522.81 - - - - - 1596.00 416.00 2~~. 111.82 1973.41 4522.81 720.00 60.42 836.00 CITY OF SALINA, KiiliSAS 13chedu1e 23 e STATEMENT OF RECEIPTS} DISBURSELENTS AI\TD BALANCES OF CASH WATERWORKS DEP ARTMENT FUND January 1, 1943 to December 31, 1943 Inclusive. $116075.85 $ 563.75 125048.23 4065.09 770.29 Total Receipts Total Cash to Account for 130447. 36 $246523.21 Disbursements: Bond Princinal Retired Bond Interest Paid Fiscal Agency Commission and postage Appropriations for Operations Investments purchased $ 31000.00 4185.00 45.37 51946.86 38047.83 Total Disbursements Balance-December 31, 1943 $125225.06 ~121298 .15 e ~ ."". ,,:~~,:, . "",r>,';';,' ',';;.J! ...' ~ ,<:~;: . - ,,', ; . '\, ..~'r ~\_,_,: ~,:~ ",' e".i . ,;- ; "~' }~>'~_...' ,;.'~:.- /,:, ''f', .' ~' ,:I, , ~. . or TY OF SAL INA, KANSAS Schedule 24 ST AT ~E1TT OF P.ECEIPTS, DI SBURSEi:LENTS AND 3ALA?>TCES OF CASH CEMETERY FUND Janue.ry 1, 1943 to December 31, 1943 Inclusive. e Belance-January 1, 1943 Receipts: Ad Valorem Taxes Fee and permits: Burial and Removal .iM3..rkers Lot Ownership Transfers Investments, Interest Sales of Lots Sales of Grave Space Sales of Upkeep Service Sales Tax Residue Miscellaneous Tote~ Receipt....s Actual Budget Amount of Actual Over The Budg:et .......J_ $4676.61 $1837. 71 S2838.9:) 1293.83 2156.1=50 61 .00 20.0') 42.50 IS]0.00 ~40.f)O 110.50 423..70 1 b.OQ $6334.0~ Total Cash to Accoun~ for $11010.64 Dis'ourser.a.ents: Sexton's Sale..ry other Wages Office Supplies & Expenses Water, Light, Heat & power Bldg. & Equip. Maintenance Materials and Sup.plies Gasoline, Oil, Grease and Anti-Freeze Tools and Equipment Miscell aneous Total Disbursements Balance-December 31, 1943 e 1320.00 2858.55 71.80 69 .95 23;.91 415.98 116.92 5.95 4.6b ;~5097 . 66 $5912.98 1191.13 1600.00 50.00 10.00 100.00 600.00 200.00 200.00 426. 1 6 150.00 $lt5 27 . 29 $6365.00 1320.00 2000.00 30.00 150.00 300.00 350.00 115.00 100.00 2000.00 ""6"'765 Of'\ .~) . .,._1 102.70 556.50 11.00 10.00 12]0.01) 140.00 $1806. 711. ~'4 641:; 64 'if! ~._ 8 a~ : ~g - &).9g 1.9'? $5912.96 Amount of Actual Under The Buof?:et 57.50 89.50 2.46 134.00 SO.05 66.09 - 94.05 1995.40 i1267. -;;4 44 - OIrfY OF S.ALIlJA, KA2.'TSAS Schedule 25 STATEMENT OF R.Ji:OEIPTS J DISBUHSEklENTS AND BALANCES OF CASH PUBLIC HEALTH NURSING FUND -- January 1, 1943 to De~p.~ber 31) 1943 Inclusive. ~5 "'. ..., '; ;,;({.!.,>,;;,;~r::.~F'-;>Y}"i~t,".'!':;:j,'t~::">i\1, ~~'!""'il;lJl' \'#l."""~: ','-"!\'>'D 'Bo,r; "", l;""'4F' 'iI'"q~.""" ,c" >^,., '4'" ' .' ' .,. " OITY OF SALINA, KA:~SAS Schedule 26 e STATEMENT OF RECEIPTS, DISBURSEMENTS AND BALANOES OF CASH CONDEMNATION FUND Janua.ry 1, 194; to December 31, 1943 Inclusive. Ba.lance-J anua.ry 1, 194-3 Ijji 25 . 29 ReceiDts: None Tota~ to Account for ..J 25.29 Disbursement s: ~ Damage Awards None 194-3 :.1 25.29 Balance-December 31, $ - ~6 -- OITY OF S.~INA, KANSAS SchedulL2 STATE1..:ENT OF RECEIPTS, DISBTJ"RSKIEETS AND BALANOES OF OASH OONSTRUCTION 1 ~DS Janu2xy 1, 19~3 to D~ ~er 31, 1943 Inclusive. .Ash st. Asphal t Claflin Sewer Tot al SidevV'alks P av ing Ha_l1 Rep air $4422.71 q..i: 24o.3t::- $ 87 . 31 i!:3884.90 .~ 210.15 6~5.00 - 10.00 625.00 - 130 1.83 - - - 1 ~04"'7 :,-:<~ 1526.50 1526. 50 ./ . I. '-'", - - - ~15209.33 - $1536. 50 $625.00 13047.83 ~19 632.04 240. 35 ~'1 623. 81 -509 . 90 13257.98 1032.55 - !J.07.55 625.00 - 13255.28 - - - 1~25t:).2S ~ ~ 1121.09 - 1121.09 - .- 2-1a - - - 2.70 115.6 115.64- - - - .6lj I' 64- ' 62~ . QO 8 ijii1528. 1 ~~ 95.17 0 47 Bal ance-J anuar Recei.cts: Refunds and Recoveries Temporary l!otes Benefit Assessments Paid in Full Total Receipts Total Oash to Account for Disbursement s: Salaries and Wages Contracted Services Materials and Supplies Gasoline and Oil Refunds Total Disbursements Balance-December CITY OF SAtINA, KANSAS Schedule 28 e STATEMENT OF INCREASES, DECREASES AND BALANCES OF INVESTMENTS Januaxy 1, 1943 to December 31, 1943 Inclusive. TrUST ~1D AGENCY FUNDS Hillcrest Firemen's Oemetery 1iiemorial Relief Endowment Endowment Fund Fund Fund Total Balances-January $1500.00 1, 1943 $7000.00 ~1000.00 :jji9500.00 Increases Decreases $2500.00 $ $1000.00 $3500.00 Balances-December $4500.00 $1000.00 j $6000.00 31, 1943 500,00 e '8 V:.', CITY OF S}~IKA, KANSAS e CASH IN OUSTODY OF CITY TREASURER December 31, 1943 Disbursements: Fund Cash Disbursements(Exhibit A) Balances-December ~l, 194"3 . The Fanners National Bank, Salina, Kansas $ 9$346.52 The Planters st ate Bank, Salina, Ka,nsas 104512.52 The National Bank of America, Salina, Kansasl00675.20 The Planters State Ba~k, Salina, Kansas (Oi ty Clerk: Revolving Fund) 500.Q.O e Ex.1J.ibi t "Dn ::;j? 60 h -, h -, 6 '1, -- Y '-' t -,-.. t 590000.11- $650676.93 $547140.69 $~03lJ"'36.21+ $303536.21+ ,;. ~ \' 49 f' Balances Certified-December ~l Checks-December Schedule 29-A Outstandin: Add Deposits of 1943-Receipts m~de in Jan.1944 Deposited but not shown on books until 1944 Ohecks 11'93659-60 & 61 issued to the state Treasurer to cover Bonds and. Interest due January 1, 1944, entered on Treasurers Ledger a.s January, 1944 and paid by the Banks in December 19~3. in error Checks on the Farmers Bank paid by The Planters Bank c::~r~~};;/)~j>~~~~'~-s~1i)~~:-frt":,,,,;,;,!;':'; ;o;"<-';:";~,'}:~:,~:~::i:i:/">--':,,! :,~ "',~'; o',~'? \'~~.'1r;;;..:~~"I::,::,-(';'~t.:~:', ~,"~iD',ar:'~~r'~"-' 1 ';;"-',~ >:,.,.t':'.',"'.,; """'-.,j-," ,~\'''T~:n.:,,_:;'-, 'fO ~ - '~'i-::'~''''';-l,"'-,.. ,__ '~".., '... ~~ .-" "r~ ,~ e Check No. Total 4'nount ;;p 62 . 50 25.00 25.00 79 . 20 37.50 10.00 10.00 6.75 1.96 5.00 2.00 71.40 50.00 2.90 19.95 1.25 3.06 24.65 51.25 159. 62 158.66 40.45 25.65 5.67 3.00 2.82 .75 246.00 5.55 175.70 5.50 49.20 55.20 31 . 20 75.90 29.90 10.00 51 . 60 2.0Q 1676.19 1088.72 100.50 78.90 73.20 74.20 e 69702 93285 93286 o ":347;7; ,,-- 7li- 80 81 33 515 18 19 23 51 ~~ 73 78 82 83 ~~ " 98 601 607 [5 9 11 1"'> -- "1 zr.h ./ 50 67; , 65 66 67 6s 6f.) 71 72 673-697 inc. 698-720 inc. 7.,., c;.... 723 725 727 CITY OF SALIN~, KANSAS OUTSTANDING CHECKS December 31, 19~3 Planters State Bftnlf $ 37.50 10.00 10.00 6.75 1.96 5.00 2.00 71 . 4-0 50.00 2.90 19.95 1.25 ":3.06 24. 65 51.25 N at ional Bank of America $ 25 .00 25.00 79 . 20 49 . 20 55.20 31 . 20 75.90 29 .90 10.00 51 . 60 2.00 1676.19 1088.72 100.50 7S.90 7"2 "'0 J. !;. 7 Ii-. 20 Schedule 29-A Farmer'S Nat ional Bank <4: 62 ~o 1r ..... . 159 . 62 158.66 40.45 25. 65 5.67 3.00 2.82 .75 246.00 5.55 175.70 5.50 ( Oontinued) 51 . . t e e national Planters Bank of state BpJlk America $ 76. 55 69 .40 69 . 30 9.5.07 57.15 62.25 62.25 40 .95 39 . bO 4tt:~~ 28. 6b 4.75 811.30 61+0. ~? 550.'+U 1583.74 $ 297.67 $7807.42 ,!,';, ~;- < ," " CITY OF SALINA, KArSAS OUTSTANDING CHEC~S December 31, 19 3 Tot al Al!lOunt Check No. 93728 729 77,2 734 735 738 t~6 741 742 74'3 74fJ. 46 71j:5 7 -7 c 3 i nc . 765-775 inc. 778-789 inc. 791-818 inc. Tot als $ 7. 6. 25 69 . Lf-O 69 . 30 05.("\7 "'" "'1 57.15 62.25 62.25 40.9.5 3~ . 50 ;. . .35 Lf-4.95 28.60 4.75 811.30 640.90 550.40 1587,. 7~' . $899 6. 96 - Schedule 29-A (Continued) Farmer's National Bank $ 891.S7 ~n 59 r, ~~I i i CITY OF SALINA, KANSAS E:x.hibi t 'E II NVESTMEUTS IN CUSTODY OF CITY TREASlJP..ER - December 31, 19~3 Bon~ or Certificate Ba1.ance Changes- 1943 Balc'tnce Issued B Type Dated Due Rate !umbers 1-1-194 Incre?ses Decreases 12-31-4~ Firements Relief Fund: O~ ty of Sal~na., ~ansas Refundin~ Bond 1~1.;:,.34 1-1-43 4t~ 55-56 $2000.00 - ;~2000.00 "i,- Clty of Sa1lna., 1.ansas Refundin16 Bond 1-1-34 1-1-44- 4-4:',.0 63 1000.00 - - w1000.CO Oi ty of Salina, :Kansas Internal Improvement Flood Oontrol Bond 12-1-(~3-50) 4-~ 13-20 ~~OO.OO - 500.0~ 3500.00 Total Firemen's Relief Fund ~7000.00 - ~2500.00 $4500.00 Cemeter;," ::ndowment Fund; .~" City of Salina, Ke.nsas Refundins Bond(2) 1-1-34 ~ 49&62 ~lOOO.OO - - ~1000.00 Hillcrest Memorial Fund: 1-1-34- City of Sa.lina" Kansas Refl:::'1.ding Bond(2) 1-1-(43-44) Due 4~~ 57&65 $1500.00 - :~10C~.c)O 500.90 ~,. In Superintendent of Waterr;orks Hands 1-1-43 _ Waterworks Fund; City of Salina, Temporary' Note 9-1-42 - 1% - $5000.00 - .... ~?5000.00 City of Salina, Temporary Note 11-17-42 - 1~ - 5000.00. - - 5QOO.OO City of Sa1in~l, Temporary Note _43 - 1% - ;i~13047 .S3 ,,- 1),047.83 City of Salina Bonds -42 - - - 29190.09 - ~4340.09 2~$50.00 u. S. Bonds -42 - - - 25000.00 25000.00 50000.00 ."'07 ~O"7 "'7 .."tj)u~ ""1/ ., aL~ II ,.. r II t p)j Exb TAXES -rr 1:. ~'\T~ '"', ~ ..t....~.....', .....;..1.... GOltP AP.IS 0:.1 APD RECONCIL rATI Ol~ OF 1042 DUE IN 19t~3) ASSESSED AITD CQI,lJECTED DURI1m THE YEAF- 1 7. C! ~T TP^ ',..,J..c-..u...... ..., OF CITY SU1Ji.:AP.Y "v.p ~ ,',.,' v percentC'f.e ') f !. ~; L.:~ 2 T~ :]')llected ~04~ ~J ~ Uncollected T8xee 1942 Taxe s Remitted to Ci t.}:,_ er1:p Adj1..1 r.teC1 Tax Roll Ye~'" 1 01;.""' '-_ ...., c: Plus Tax Roll Adjustment2 Orit;;in(1~ ;1' c.x Holl yeer 1042 Tax. Levy Year lS;Lj.2 :.:il1 s - - - - :1 ~- -::" o~ - .",..; ",,' S9~. 7S'; 4 .-'1:: ...."-) . ':...J ..J 6,-.? 77 -e"" 170 /"7 ~,#". Q -:7.7 ".... ..) , # . '." I 7~2.82 ~)r;rl7 74 . '. tot-. ;. 1 ~7. :~'. -- (, ...-, ;."';,'Lt.CC 21.42 13.28 39.07 66 01.1. . . 132 725 HeC(H~ ;:;:!; ")h>Z;~ 5 7 ~, ./ '- ,,/' c ,. " 34274.5') 14770.24 7it::? "20 b~;;;'1; 4ft. 12746: 5? 127:'"7 . ~r\ 07hl iL 'r;'./.... i. .. *716.18 12730.71 21+ 61 . 44 he' 6. 72 1 r; :1 'J ',' ') Lt)t-eUL-. 1189.5e:. 1805'.05 27-' ,.. 7 i\ 6 I -. ...' .', -"c: I' dO:') . 09 25.~b 10.QS 2.~1; ;'/ 5.13. 9.52 o e:;r'\ "" . ""... 60:i" ';: . ;,J'-.I .., 5"'" ;. c:.. 9.55 1.52 .., . "';0 1.11 ';7 .CJ, 1.40 20.71 ~4102. 21 3519~.72 151~ 6. ")"7 ;2;7.11 7000.24 13069.11 13079. 7?- n /"". 2';c 1!~ ...-:o'~ ~.. 0 .. 4642.7'6 , 7,104 26 .....,/ L . 2404.65 ~ r:1(': .,~, .". '-_:... . ,I' "-" lr.;7"7.:~ lit9.04 ~ 9 ~. 3,1 2b is . 61 w 13'~.9:' 54.82 23.56 5.')4 11.00 20. ~Q "'" 2').37 140 h'"7 7'~4. . '4 20. 4 ~o87 .- . .:....1 2.39 1 (' 7. ........ ~,' -;;.0; 4rf-. 7,9 ;~ '."5-'.' 6~ r"'.,.-' <0 ">~1 c.. c6 '35140.90 15102.51 "7;?7? rJ] "-~ . oJ 70 . .24- 1 "2 ,.; _,/0 0.72 13059.36 95676.51 4-~7.'l ~4 -....I.,,' ~ . '- 1;103.82 'JLLc!O (;:1 c:..'w .w ~., Q h'7 :J..I."',,-j 1 ~"?:t"\ Ll --:)/..;.0 1177.21 194-6.26 2t)l.S4.42 . -:;r)~7 .~015 . 6453 .1;C1 "7'"\1 ') "'"' ....~j- . 55u4- !;r:::;:1"'\ . w". -,'.:..J~ . 8967 .2066 !;r::--,() · J ...;;/";, .1060 :\ ')?~ . ,(-, ....-- . 6 654 O ~: ~-. -'2, . ../w'../ :\/?O . 'oJ Q-~., ~15r' ._ 6 '1 C. , 4 5".md Fund Fund Ad Valorem Taxec T a.ngi ble T 8Xe s : Generel :F'uno Fire DeDa.rtment Fund r .c.rk Deca.l't:nent Fund .;'eml')ri .,.; T..T!'"11 "'7'.,-.,..:1 .&IIr.,_"_ ~""""_'~ __......,_..... _:.A-i.lU Sewage Dis:t:osal Fu.nd '::;e!J_8:,:,al I:npl'OVelnent Fund Jater and Light Fund General Bond :',nd Interert B a..'1 c3 Fu ru:'\. Library Fur~0 ..~i.roort Fund Bind.vieed Control Fund Fire~enls pension Fund cemetE':ry Fund Public Heelth 3t:reet, Alley :7tHsing a: Sewer 1 t:;7 .,.,," i 17'"7 .;.t.. 4q ') '- - 2. . "7), ,.. 'w "1-00.10 ,. 16. 74 51 26 'j." . - -., ,.., r:.. .~e::o;;C:,",. 0421 Q7 .1,/ . 257 ~~ 63 . 291041!. ':, oct' ",v 's50:;; he:; ~-' 2905 :5 ible Taxes. T' Total 20 ?7U '7 " " Q4-;;s.l\(\ :~ '7.{'I1') 4~:i, 2 --..,,) --. 00 c, 4 ~8 F'.:.n.d Intan~ible Tax-General - 7 1"' e:;7 hC: _1....". 1 . _..1./ 7 ?c 60 *" ~- ,'. .,; 1,;)4 . 47 7 ri,~ll -6 I....., l 1-) t' ~l ' .".......... ..;' Ih':'''''' "21 r,''-). ",' *07.a3 ..I .,,'. "220."2 .0,7. 1.50 67 If"\71"?: 5~' '....) ". , 1855.00 670.00 720."24 ;~:I)08 . - - 6s 55 00 "0 ~4 . . . . 7 1 a 71 '7 1855 6,';5 IV -2! T a.xe s E'Y1t s .l.l. Total Ad VG.lore ~'" eo -i ~1 Ac ,..,f. n s;'( wi"" '.~ .... ...).J~ ... Paving Sewer ;ieed :Juttins B~r i &SS 54 ~ 12. /0 o "7 ....... ' 16'"7l.t:t:; ""'.< ;V 142-; t:;L~ 704241."31 . "114a~ f'; .... 2')0.47 1 .J , 2 b 1 3166. '~ bQ 4 1 '3166~ . 'oJ "213140 S~ecial Assessments itted to Oit ,'0 .10 All T axe s ?e Total Total l I CITY OF SALINA, KA:mAS I , Ex-hi bi t :::[1' STATEMENT OF TAXES RECEIVED FROM C NTY TREASURER-SHmnl'W. YEA...tl OF ASSESSME~T AND DISTR BUTION TO NDS ON BADIS OF ASSESSU~NT Janu?Xy 1, 19 j to Dece er 31, 19 3 Inclusive. YEA..'t\ LEVI] 194-0 & prior 194-1 1942 Total Ad Valorem; General Fund: $1336.50 $1178.16 Tangible $52a85.53 ~~55100.19 ' Intangible 12.75 110.88 9 21.26 0544 80' J ..J Total General Fund $1349.25 ;;j,1289.04- ;tp 6200 6. 79 :#64645.08 ' Fire Depa~tment Fund 702.04 941.15 34-274.50 35917. 69 . park Department Fund 301.97 529.85 14730,24 15562.06 . ~emorial Hall Fund 62 . 27 138.02 ~j~:~ 3352.68 ' Sewage Dis~osal Fund 135.01 190.17 72'J'J.62 . General Improvement Fund 281 . 21 412.87 12746.52 1~440. 60 . Wflter, Light, Heat and power Fund 61+15,83 723,~ 127~7 . "'19 1 109 .l~5 ' General Bond and Interest Fund 2491. 79 3152. 9351 . 6~ 99159.07 . Paving Intersection Bond and :nte~est Fund S2.95 - 92.95 ( Band Fund 113.53 145.82 4716.18 4-975. 53 ' Library Fund 232.10 272.32 12]80.]1 13285.13 . Airpo rt Fund 21. 69 5~.24 2461.44- 254-2. 34 ' Bindweed Control Fund 1a.95 2 '.17 406.72 546.8 ' Firemenls pensicn Fund 7 .10 33.97 1 92.82 1 bOO .89 cemetery Fund 31.54- r2.i)S 1189.88 129~.63 . Public Health Nursing Fund 37.2 7.52 1809.05- 189 .11, street, Alley & Sewer Fund - - 27753.06 27753.06, Total Ad Valorem Taxes ~ 6591. 50 " tB 29274'7. 77 ;307~7l.96 ~S032. Special Assessments: 493.53 Weed 90.50 01.72 665. 75 ' Sewer 2~3.25 166.82 la2~.31 197.5.38- Paving 630. 63 351. 64- 9 7 .70 10456.97 ' street Lighting 27.12 - - 2~ .12 \ By-FeJSS 566.01; - - 56 .05 Total Special Assessments Collected J;1617 . ~ ;, G:>a l' ~11493.5 <;;i1 '3711.27 ' q;" . 0 Total Tax Oollections 04241. "31 ~:"";)2J.OS'3. U - - " 55 r--........-. OITY OF 8AL INA, KANSAC Schedule 30 STAT~~ENT SHOWING ALLOOATION OF TAXES FEOEIVED IN 1943 TO VARIOUS DEPARTMENTS OF THE GENEP.AL FUND January 1, 1943 to December 31, 1943 Inclusive. Delinquent Ts.x Tangible Taxes police Denartment Street Depa~tment Engineering Department Milk In~pection Department Legal Department Building Department Garbage and Rubbish Total Tangible Texes Intangible Taxes police Department street Department Engineering Department Milk Inspection Department Legal Department Building Depa~tment Garbage and Rubb ish Total Intangible Taxes $ 1416. ~6 629.b4 270. 69 51.49 50.75 95.73 ~ 2514.66 &P a~:~~ 12.80 ~.5l 4.59 4.64 ~ 123.67 T axe s 1468.94 675.15 283 · 49 55.004 55.3 100.37 Total Tangible and Intangible police Department Street Department Engineering Department Milk Inspection Department Legal Department Building Department Garbage and Rubbish RemOVal Dept. Total Tanhib1e and Intangible $ 2638.29 T axe s Current Tax $26350.61 5116.57 4785.27 3370.12 1167 .42 1472.39 10"322.5'5 $52585.53 ;~ 4534.45 - 868. 64- 611.44- 34-0.11 257.20 2809.42 $ 9421.26 30Sg5,06 5116.57 5653:..91 3982.16 1507.53 1729. 59 1 31 ,1. 97 $62006.19.. Total Tax $27766.97 5746.21 i=)n5'.- 96 ~ ....J ::::>. 3422.21 1218.17 1568.12 19322.55 $55109-19 $ 4587.03 45.5:1. 881.44- 614 _ 9 5 34-4.70 261. 84- 2809 .42 $ C?54-4. ~9 32354.00 5791.72 5937.40 4037.16 1562.87 1829.96 13131-97 $64645.06 56 e e , ".~:,A..,-,k':i~_' CITY OF SALINA, KANSAS Exhibit "I" CITY CLERK'S PXVOLVING FUND SUMMARY OF DEPOSITS AND CHECKS ISSUED January 1, 1943 to December 31, 1943 Inclusive. B8~ance - Janpary 1, 1943 $500.00 Deposi ts: Reimbursements for Expenditures Total Cash to,A ccount for Disbursements:-(Checks Issued) Freight & Ex~ress Postage & Box Rent Miscellaneous jl934.g4 ;~24 34.94 $1197.02 207.00 530.92 Total Checks Issued Balance-December 31, 1943 Bank Balance Certified by The Planters State Bank $1934.94 $ 500.00 :ill 500.00 5'7 CITY OF SALINA, K&qSAS Exhibit "J" e OLERK OF THE CITY OOURT STATEMENT OF RECEIPTS, DISBURSEMENTS AND BALANOES OF OASH Januaxy 1, 1943 to December 31, 1943 Inclusive. :$ 1944.63 Total Oash to Account For 10436.39 $12380.93 Disbursements: To City Treasurer To County Sheriff To Oounty Attorney-Regular Fees To Oounty Attorney-Speoial Fees To Oounty Treasurer-Fines To Others Oourt Oosts $ 25 61. 72 385.05 380.00 275.00 24-:)9. 50 4453.19 571.17 Total Disbursements Balance-Deoember 31~ 1943 $11035.63 j 1345.90 Total of Detailed Case Balances ~s Shown by Court Records !~~345.-iO - 58 /> "'--;"",!,,,,"';1:" . . . . '.,. .". ..'1." ... ", . .., ..:<.,~".; ',' '", :. "",:' : ;'~ . > OITY OF SALINA, KANSAS e CLERK OF THE OITY OOURT OASH IN' CUSTODY OF THE CLERK OF THE CITY COURT December 31, 1943 Farmers Natione~ Bank, Salina, Kansa.s Balance-December 31, 1943 per Bank Certification Deduct:- Outstanding Checks ~te April ,1942 August $, 1942 Sept. 2_, 1942 Dec. S, 1942 March 24, 1943 October4, 1943 OctoberS, 1943 OctoberS, 1943 Nov. 15, 1943 Nov. 22, 1q43 Dec. 14, 1943 Dec. 16, 1943 Dec. 28, 1943 Dec. 28, 1943 De c . 31 , 1943 Dec. 31, 1943 Dec. 31, 1943 Dec. 31, 1943 Dec. 31, 1943 De c . 31, 1943 Total Outstandin~ Checks Deposit in Januar~ 3, 1944 Oh&:;NO . 7 852 987 115$ 140s 1688 1691 lE)g2 1745 1750 1794- 1795 1S00 1809 1813 181ij. 1815 18115 1817 1818 Bala.nce as of December 31, 1943 e Amount .50 1.54 .75 .75 4.80 36.15 5100 1.05 .75 2.25 1.00 5.00 .30 .75 6.75 195.25 61.92 50.00 7 65.00 4.75 Schedule 31 $ 2479.11 1144.26 $ 1334.85 10.45 j 1345 .~9 ,~ 59 ~- I I CITY OF SALINA, KANSAS Exhibit C SUM'~ARY OF POLICE COURT RECORDS Janu~ry 1, 1943 to December 31, 1943 !nclusive. 1939 & prior 1041"'\ 1941 1942 1943 TotEq, ~ ,,; - $3?94. 75 $ 670!Q~~ :~1~ 59 · 5Q - 1867. 50 bO:J.OO - EfJ5 . ()O - - - - - - - - 4-72.00 472.00 - - - - 150.00 15Q.0C - - - - 1077.00 lO77.QO - - - - 12288.00 12i~~:gg - - - - 124.00 - - - - 778.00 778.00 - - - - 786.00 766.88 - - - - 00.00 90.00 - - - - 224.00 224-.00 - - - - 143.00 14') . 00 ., - - - - ____ 293.00 ._ 20 3.00 -- v-- _...... ".- ---.-. __, -- - - - - #16940.00__ ~16940 .00 $'3994. 75 $670.00 $1643.25 i155g.50 $16940~oOr $24807.50 13.50 10.00 2139.00 405.75 1488~.75 15600.00 - 55.00 - 28.75 12 .25 203.00 - - - __ - . ___ 685~.QQ_ ______ _ _~~5~Q~_~ ---,--------, -_. {If- 13.50 ~~ _~OQ_.__J_g~9.~OO JiJ::;,4.5Q. .00_];1649 3.00 'if' - ~3981.Q_____ 605.00 . ao 0 - 60 Balanoe-January 1, 1943 Due from Defendants Speeding , Arterial & Signal Lights Improper Parking Reckless Driving Liquor Offenses Assault and Battery Disorderly B.nd Immoral Offenses City Lioense Violations Carrying Conoealed Weapons Gambling No State Drivers Other Offenses Attorney Lioenses for Less: Cash Colleoted on Fines Fines Worked Out Dismissed by City Fines Imposed to Aooount Tot~ Tot t. 1943 71 Oredi t s B~aIlce-December Total " '-<",' "'.', . . . ,'.. CITY OF SALINA, K~~SAS e Exhibit IfL" SUMMARY OF THE RECORDS OF THE CITY BUILDING INSPECTOR January 1, 1943 to December 31, 1943 Inclusive. Collections for the Year 194) Building permits Gas Inspections Plumbing Inspections Electrical Inspections Sign permits Taxicab Insped.tions Total Collections Total Due City Clerk Remitted to City Clerk $825.50 421.00 g64.25 371.g0 11.00 74.00 $2567.55 j2567.55 $2567.55 -- 6l e e , .' ,'- '~''- . ' CITY OF SAL IN A, KANSAS " " -, Exhi bi t "1~" COMPARISOl~ OF DEPOSITORY BONDS AND BJLANCES OF D3.:PCSITS Name of Account: H. H. Eberhar~t, City Treasurer Chas. E. Banker, City Clerk lYe J. Broom, Clerk of Oity Court Munici'oa.l Band Fund Public. Library Fund Public Health Nursing Fund Less-Portion of Above balances secured by F.D.I.C. The Farmers }Tational Bank $94-240.39 - 24-79.11 ' - 556.83 $97276.33 5000.0.Q Balances to be secured by Collateral :~92276. 33 Req,uirement-70"k of 8.bove Balance s $64593_ 20 Bonds Deposited by Banks as Collateral The Planters State Bank $96882.70 500.00 $97382.70 5000.00 $92382.70 $64667.89 The Na,tional Bank of America $1014-69.75 - 1939.16 4095.96 ~~107504.87 5000.OQ $102504-.87 $ 71753.'+1 ~120900.09 $127280.00 $ 87000.00 \,' 62 Name T i tl e Ed. Morgenst ern Mayor Lloyd W. price Oity Commissioner J. H. Moore Oity Oommissioner Bert A. Breon City OO~~is6ioner Wendell Elliott City Oommissioner Ellis J. Allison Oi ty l1am.ager :._ -- '.' Charlea Elda Banker Director of Finance and Oity Clerk Harold E. Peterson Deputy Director of Finance & Deputy Oity Olerk Henry H. Eberhardt Oity Treasurer Lois Todd Oashier-Waterworks Department H. N. Eller police Judge Thom.as L. Be.yne Building Inspector Wm. J. Broom Clerk of Oity Oourt L A. Bartlett Marshall Oity Oourt -,- I I o " Ey..hibi t OITY OF SALINA, Y~~NSAS INSURANOE IN FORCE (Exolusi ve of Waterworks Dep2~rtment) Deoember 31, 19~3 Annual premiujli Amount of Covern""e $ 66000 . 00 2500.00 25000.00 'e and Supplemental and Supplemental a.."1d Suppl ement a1 e of Cover Fire Fire Fire T ;JJ;933.7.0 905.66 27 ~. 90 $117 .56 500.00 500.00 900.00 2500.00 500.00 1500.00 ~500.00 500.00 9000.00 Fire and Supplemental Fire and Supplemental Fire and Supplemental Fire and Supplemental Fire and Supplemental Fire and Supplemental Fire and Supplemental Fire and Supplemental Fire and Supplemental Fire and Supplemental Fire and Supplemental Fire and Supplemental C1 t~ Bu1ldi s and Contents: City Hall Building Oity Hall Oontents Fire Station #1 Building Fire Station =/i:l Contents (Exoept Fire Fighting Apparatus) City Bu1lding-62~ N. 7th St. City Building-4l2 putnam Oity Building-216 W. Crawford Oi ty Building-216 w. cra.wford( Contents) Oity Rest Room Bath Pavil110n ~ Bath pavillion-Contents & Equipment Street Department Building Street Department BUilding(Contents) Sub-Tot~ MemoriaI Hall Memorial Hall BUilding(Contents) qub-Tot property 16. 75 25.16 29.11 59.18 9.04 21.00 6.00 10.05 e.95 9.00 79. . 20 26.33 89.00 115.42 78.30 50.00 28.13 2500.00 850.00 154-00.00 3000.00 1000.00 4500.00 1000.00 15000.00 1450.00 1500.00 2000.00 3000.00 1000.00 25-300000.00 5000.00 !~ 6 5.00 67 .50 ~t. 2000.00 2500.00 10000.00 205.00 2500.00 & Fire and Windstorm Fire ~~d Windstorm Hail and WindstC1"m Fire and W1ndstorm Fire and Supplemental Fire and Windstorm Fire and Windstorm Fire and Windstorm Fire and Windstorm) Fire and Windstorm) Fire and Windstorm) Fire and Windstorm Fire and Windstorm Fire a.nd Wi ndstorm Fire and Windstorm Public Liability Boiler E.x:.Qlosion Messenger(Fire,Oontracts Supplemental ) Fire and Supplemental Forging Bond Loss as D.'1.:nage Fire, Wind, Hail Misoell eous - Fire Department Equipment Dwelling and Garage(Dump Ground) Sewage Disposal-Building and Oontents sewage Disposal-Building and Oontents Ash Street Building and Oontents Ahrens Fox Fire Truck LaFrance pumper Fire Department Equipment 1930 Dodge Hose Truck G. M. C. Ohemical Truck 1936 Hudson Coupe 1925 Seagrave Ladder Truck Horse Barn Shop and Contents(Oakdale Park) Airpl~"1e Hanger and Depot City of Salina(Memorial Hall) Boiler at Memorial Hall City of Salina etc. Dwelling & Barn-Gysum Hill cemetery City of Salina-Depcsit Accounts polioe Camera ( 3) New G. M. c. TruckS e e 'J>: "., CITY OF SAL:rfA, KANSAS Exhibi t IIp~_ ACCOUNTS RECEIVABLE December 31, 1943 General Fund: Police Courts Fines and Forfeitures Gas Franchise Fee Cemetery Fund: Due for Oare of Grayes Burial Fees Plumbing permits TotaJ. Accounts Receivabl~ $8314.50 1572.13 $112.50 136.00 248.50 ,4.40 l10~ 63.53 fir; ,.;, ~:..;. -,- 1 16c II Exhibi t KAHSAS A, SALlE OF CITY INDEBTEDNESS lCJ47, " "" STAT~;:ENT OF BONDED December 31, Bonds Outstanding 12-~1-4 Bonds Retired 1-94'3 - :Scnds Issued 1943 Bonde outstanding 12- "31_42 Amount of original I s sue Maturity Date Date of Issue "6 ;;ji 2000.00 2S000.00 43000.00 12000.00 35000.00 350C.00 sooo.oo - 7000.00 5000.00 2000.00 23.000.00 6000.00 4000.00 28000.00 35000.00 7000.00 23000.00 24000.00 4500.00 10000.00 9000.00 2400.00 18000.00 1$00.00 5500.00 15000.00 2200.00 81J0.OQ $31000.00 7000.00 7000.00 2000.00 5000.00 500.00 6000.00 8000.00 3000.00 300.00 7000.00 5000.00 2000.00 7000.00 1000.00 1000.00 7000.00 7000.00 2000.00 4000.00 4000.00 500.00 10000.00 1500.08 400.00 3000.00 300.00 500.00 1500.00 275.00 465 .I)q - - - - - - - - - - - - - - $ 93000.00 35000.00 50000;00 14000.00 40000.00 4000.00 6000.00 16000.00 7,000.00 '300.00 14000.00 10000.00 4-000.00 30000.00 7000.00 5000.00 35000.00 42000.00 9000.00 27000.00 28000.00 5000.00 20000.00 10500.00 2800.00 21000.00 2100..00 6000.00 1 6500.00 2475.00 67,15.0 $ 605082.00 139662.55 141671.07 34-287.75 $8392.58 9873.19 12000.00 71966.73 28050.35 r~~92.01 o-TUOO .00 47102.18 18340.53 72000.00 13682.36 11305.50 70000.00 70000.00 167 €i). 97 42935.80 44373.31 7310.04- 4eooo.oo l~~i~:~ 27172.75 2971."2;6 697,2.rj:9 18045.52 2720.74 6315.09 ~ m *fJ' 4-;'7~ m m 41% 4-r/o ~ 2% ~ 2% 2%. 2% 1~ 1~ 1~.~ 1 '0 1_'0 1~ 1~ 1~ 10-1-( 43_45j 1-10- 47,-47 10-1- 43-49 2-1- 43-50 11-1- 43-~Ol 12-1- 43-50 .. 1-1- 42_4"2; 10-1- 42-44 9....1- 42....43 9-1- 42-43 1-1- 42-44 8-1- 42-44 12-1- 42-44- 7-1- 42-46 7 -1- 42-46 10-20-(42-4 ) 7-1- 42-47 7-1- 42-48 7 -1- 43-48 2-15- 43-4S 5-1- 4-3-48 5-1- 43-48 7-1- 43-44' 3-1- 43-48 3-1- 4"2;-49 3-1- 4}-49 7-1- 43-49 3-1- 43-50 1-1- 43-51 1-1- 4~-51 2-1-(43-52} Issue Wa,ter Works 10-1-25 General Improvement-Sewage Disposal 1-10-27 Internal Improvement-storm Sewer 10-1-29 Internal Improve~ent-Sewer Repair 2-1-30 Internal Improvement-Storm Sewer 11-1-30 Internal Improvement-Flood Control 12-1-30 Refundino' 1-1-33 Funding (Cash Basis) 6-1-33 Internal Improvement-Paving 9-1-33 Internal Improvement-storm Sewers 9-1-33 Refunding 1-1-~4 Internal Improvement-Storm Sewers 8-l-~4 Internal Improvement-Paving 12-1-34 R'funding 1-1-36 Internal Improvement-Paving 7-1-36 Internal Improvement-Condemnation 10-20-36 Refunding 1-1-37 Refunding 1-1-38 Judgement 1-1-38 Internal Improvement-Olive St. Viaduct 2-15-38 Internal Improvement-Ourb, Gutter, Paving 5-1-38 Internal Improvement-Lateral Sewers 5-1-38 Refunding 3-1-39 Internal Improvement-Ourb, Gutter, Paving 3-1-39 Internal Improvement-L a.teraJ. Sewers 3-1- 39 Internal Improvement-sewer & Sewer PlantRepair3-1-39 Internal Improvement-Sewers 7 -1- 7,9 Internal Improvement-Curb, Gutter, Paving 3*1-40 Internal Improvement-O I.lrb, Gut ter, P a.ving 1-1-41 Internal Improvement-Lateral Sewers 8-1-41 Internal Improvement-Ourb, Gut ter & F a.ving 2-1-42 ur-oose of Humber F-l10 R-ll1 P-112 0-113 R-114 R-115 J-11 b 0-117 F-1I9 S-11Q " R-12Q P-121 8-122 S-12~ S-12~ P-125 P -126 S-127 P-128 Series :~1.35240. 09 0.00 None 6~ 7,1000.00 .0 :4:104240 Retired Retired as Shown in Schedule 1~ Waterworks Bonds Bonds Less Oity CITY OF SALIKA, KANSAS AGE~JCY Ace ()TJ}!TS-OUTST ANDING BOUDS AND cO' QliS December 31, 1943 Date I t ems Out standi ng_H__ Items Due Cou'pon No Bond No. 10-1-46 22 479 10-1- 1 - 51 7-10-43 33 133 11-1-43 25 & 26 57 1-1-43 38 & 39 RECOJ:lTCILIATIONS OF CITY OF Date of urpose of Issue Issue 'vYat erworks 10-1-25 'llaterworks 10-1-25 Sewage Disposal 1-10-27 Storm Sewer s 11-1-30 Refunding Bonds 1-1-37 Balance per Fiscal Agency CITY OF SALINA, KANSAS e Schedule 33 INCOME TAX WITHHELD STATElv~ENT OF RECEIPTS1 D:::SBURSElViEJ.lTTS AND BALANCES OF CASH January 1, 1943 to December 31, 1943 Inclusive. Ba.la.nce-January l~ 1943 Recei-Qts-out of Wa.ges due 1943 Total to Account for Disbursements to U. S. Government Disbursements-Refunds Balance-December 31, 1943 $ 6671. 52 21 . 65 e . $ None . $7481.57 ~74bl. 57 6~3.17 ~ 788.40 !.. 6 t"\ (j ;,p-, . . "_:"\',:0', CITY OF SALINA, KtNSAS Exhibit "R" e STAT~ENT OF TE~~ORARY INDEBTEDNESS December 31, 19~3 Date Amount Given ~ -- City of Salina, Temporary Notes $ 5000.00 0-1-42 1% ,/ City of Salina, Temporary Notes 5080.00 11-17-42 1% City of Salina, Temporary Notes 1~047.S3 2-16-43 1% Total ~1;2~04I-*-S~ e 69 e e CITY OF 8M., IIr A, !CiJjTSAS AUDIT ADJUSTEEHT ENTRIES -1- The PI !:.nter s State Bo,nk The Farmers Nationc:1 Bank To edjust for check paid by Fo~mers which WaS drawn on Planters(194.2) ? --- Memorial Hall Fund p ar:~ Fund Erroe in posting in August 1943 _-.:- , General Fund: police Department Street Department Engineering DepB.rtment llilk Inspect ion Department Legal Department Building Depa.rtment Garbage and Rubbish Department To adjuet for erroe in distribution occassioned by charging County ~reasurers a.djustment to 1942, tax J.nstead of 19l.j'1. Debit ~~100 .00 ~.oo 28.28 .85 t' .00 .53 Exhibit tiS" Credi t 'h ~100.00 5.00 4.31 2.80 22.91 71') ~ '.,' ,....~,;.<..., , ','. ;0;. .,Jo' ". ".,'..ol' ~':f: e OITY OF S.~.LnjA) KANSAS ~ATERWOP~S DEPARTMENT FUND FINANCIAL REPORT Covering the period from JanuBIY 1, to December 31, 1943 D. U. Turner Certified Public Accountant Salina, Kansas e e ,[lendell Elliott B. A. BreoD. Frank M. J?utme.n - CITY OF SALINA, ::AlJSAS WATEFr.VORKS DEP.ARTlv:EHT FUND BOARD OF CITY COM~nSSIOITERS Ed Morgenstern 1.18"yor \7ATE-11.WORKS .ADVISORY OOMlvrISSION Fred D. Kastner Cht'lirma.n WATERWOFIS DEPA?TBETIT E. J. Allison-Superintendent Lois M. Todd-Cashier Lloyd W. price J. H. Uoore, Jr. Glenn 1/2.son . y' .....'" c.' ~'"... '. . " .. WAT~F~ORKS DEP~~T~ENT Fm~D C Ol~]f. ENT S e The books c;nd records of the 'Naterworks Department Fund of the City of Sol ina, Kansas, hr.ve been audited for the period beg'i::ming Janu8ry 1, 1943, and endin2:: December 31, 1943, incluEive. A report of such c;.udi t is herevd t'h eubmi tted. SCOPE OF AUDIT The z..udi t wes performed in Bccordance with the general 8:1.d specific required 'orovisioDs of the :,;inim.uil'. Stcmderd .Audit progrcuu, a:O(Jroved by the St2.te J:..unicip8.l P.ccounting Bn;:::rd BpplicBble to SUGh funds. The audi t included a verfic8.tion af the pssets and liobili ties of tb.is fund B.t December 31, 194'3, in the !nenner end to t:1.e extent here- inafter indiceted, a:1d 8 general review af ell revenue a.Cl.d eX.:Jenses for the year 1943. HISTORY The Wa.terwarl::s system, supplying the wcter needs of the :residents of the City of Selina, Ka.nsas, wa.s purchased from pri va.te interest in October, 1925, by the City, ccnd since Janua.ry 1, 1926, h,s.s been op- era.ted 8S a municip8~ activity. The 'i:Lterworks Department is gover- ened by the City Co~t1:nissioners in conj unction with the 'Naterworks Adviso!'y Cormnission, which consists of five members who serve with- out pay and are appointed by the Boa.rd of Oi ty Commissioners. The advisory commission waS created to consult ~Ni th ?nd a.dvise the Boa.rd of City Commissioners with reference to the opera.tions of the W1:tter- works Department. BALAHCE SHEET Under Exhibit "A" is shown o. balctnce sheet of the Waterw!::>rks Denart- ment as at December 31, 194-3, a brief Sllll1ffi8"ry of which 1s ~tS foi1owS: ASSETS LIABIL ITIES P~ant a~d rroperty Cu.rrent Asset s ~:1,009, 215.54 23J.,752.54 Sur-01us Reserves Bonds outstanding Current Liabi1itiec ~l ,051.263.61=1 112,449.44 62, Q00. 00 15,254..99 Total Assets $1.240,968.08 Total Liabilities $1 ~ 240, 9 68.08 A-opl1c6,tion of Fund.s The source and aory1icE'.t ion of funds realiaed during the period under review is shown by the following st~tement: e 71. > " """". """ "'> .,",""""" e Fund provided From rJet Income fnr the yeF:r ended Decenober Depreciation taken for the yeGr 1943 Total Funds provided DisDosition: Bonds Retired Increase in Working C~pital Additions to Plant property Fire Truck Ch3xged to Surplus '" " ..,., ;: i... , 1943 " " !i.O( 41 76 'j....6 . 2861.23 :$ 65 , 523.45 12,195.00 $77,718.42 .~; 33. , 000 · iP 34-,015. .-6 12,702.99. " I'r- ~77, 718 .~ The d.ecrease in working ca,pita1 represents the net decrease of current assets over current liabilities se follows: Current Asset s: Cash City of Saliba, Bonds Oity of S~lina Notes Accounts Receivable Materir~s and Supplies pre-caid Insura.nce Accured Interest Receiveb1e U. S. Bonds 12-31-43 $122,453.41 24,850.00, 2;.7,047.8; ~,74B.OLJ. 6,653.26 50,000.00 Tote~ Ourrent Liabilities: Accounts Payable Meter Depoai ts Accured Interect Payable ;~~231, 752.51+ Tote1 $ 7 , 039 . 49 7,518.00 597 . 50 ~ 15,254.99 ~216, ~.q7 .llll i lI."1:f. ~ ~~ Working Cepi tal 12-31-42 $116, 610.15 29,190.09 10,000.00 814.1$ 9,743.53 553.82 262.44 25,000.00 :.U:l02~174.21 $ 1, 207 . 87 7 , 3448. 00 1,0 6.2~ Q,692.12 Increase or ( Decrease) ~ ( ~~tt6: 6~) - 1301+7.8)_ ?;9~:: G', b , "",;,eO (3090.27) {553.82) ( 262. 44 ) 25000.00 $39578.33 $ 5741.62 170.00 (~48.75) ~~ 5562. S7 ~'" ~4rI1 r;: 46 it~ ~ :d- PLAUT oAr:) ?RQfERTY-Decem'bAr '31, 1 ~~~~ Addi t ions for the ye?-r 1943, together with the be.lal:ces in the various a.ccount s, are shown in detail in Schedule 1. :iE ~lS2,482'9~, Job 190, was re~oved and sold at a profit of $723.15 during the year. The additions to the various equipment and property accounts appea.rs to be in order and proper che.rges to the asset 3.ccounts" There were a number of other amounts pe.id out f!')r 5tp"rls whict were prob81::Jly legit imEtte additions to the pro)erty accot:nt, al thaug'::J. they' were charged -t;:) B:::)ense. This practice, which :r.:r. Brown assure" me has been followed in l:>rior years, is und0ubtedly good busine SSe e .,. 7! Ourrent Assets: These rxe sboyrn in c}et 8.11:)11 the second page of tile report on the Waterworks De~2rt~ent, together with the curre~t liebili- t 1e s. e Cz"sh on Ha.nd in the Office waS counted Janu2ry 2, 194~. cnd found. to be correct. CBsh disburse::nent s for meter de..)osi t refunds, iLiscel12neous 1:'8.yrolls, freight, e:X{Jres S Bnd ~)etty claims 2,re l\1Ede from current c8.811 on hEmd. Heimburse~:lents for these items ere 18ter recei vec1. from the Oi ty Treas- Ul:er through ;::o:9rOpri2tions ii1C1de by the BOArd of Oi ty ComY'~lipsioners. Cash in the Hends of the Oi ty TreesurerwC1s verified and compo.red with the records of t1'.e City Clerk. The pey~uent s of vouchers for the '.'fctterworks Deps.rtment are now being ha.ncUed just the Same as 2.11 other Fund payment s a.re under the seme type of c:uthorizat ions, snc1 the warrant-ohecks are issued by the Oi ty Clerk end entered on his records the S81:;.e 8S those for other funds end depc:.rtment s. City of Salina Bonds: These bonds were exa..:mined, being kept by Mr. Eberhe:t'dt in the National Bank of America. All coupons were found a..ttctcbe and the bonds on hand agreed with the recorn of bonds held. City of Salin~ Tempora.ry Notes: This represents the money advanced to the City of Solina, secured by teml)Orary notes issued by the Oi ty of Salinn., Kanse,s, es follows: Da.te Is sued September 1, 1942 November 17., 1942 FebruDxy 16, 1943 pur-,JO se Interest p..8~te Amount Ash Street Sewer Ash street Sewer Ash Street Sewer 1% lJ,~ '1 170 ;~5 , 000.00 5,O()0.OO 13 J 047 . 0 :3 ~23,047.63 Tote,l The se notes are pa.yc;,ble 8S soon as t11e bonds coverin; t1:,e in:provements exe is suecl and sold. They were inspected by the C'udi tor. Accounts Receivable: reoresents the 8.nlount due from water ConS1)"llers and others at December 3i, 1943, 8S follows: Accounts Receiv8ble - December 31, 1942 Add: Billings for the ~re8..r 194-3: ~ra.ter : R8ilro8.ds County Schools City FedE"Te.l Private !gtal Water Sales fi-1, ,.. 'it 813.38 'if - "t 7 ) " ;) ; 'I'~ . '1,;".";" ,. : Carried ForwDrd i~ 81;.:8 e Total \7a.ter S<:.lf' 2 pen&.1 ties Sales Tax ::":i sce1lc:,neous :";::10 7;';"0 75 ,{ - - 'j...,l.;l. ( 1,347.25 ;2,116.48 9,010.53 Total Charges 13'3,264.01 ;Kl~. 4, ()77 30. "T! ',;' \.# f .. .I Deduct: Cash Collections Bad Debt Write-offs 4P129,202.49 126.86 l29,'329.'3~ Balance Accounts Receivable 12-31-43 ~ 4,743..04 The stub accounting met~od of billings is in use by the City and bills are ;repared, totaled and proven on a Burroughs billin(i:; :nacl1ine. The ca,lcule.tions of units of water used, 8S shown by the meter books, were test checlced ce:linst the rc...te s'hcedule and compared with the amountE as shown on the consumersl bills. Test checks were also made on in- dividual billings to see if the bills were propared and paid in accord- ance with the rate provided by ordine.nce. A penalty of ten per cent is assessed for failure to pay bills when due, however, such penalty is waived in cases of sickness. Records of service connections were ex~~ined ~~d test checked to the billing sheets to determine that bi11ings were being reco::"ded on ser- vice connections ms.de during the year. The total billings for the yea.r, plus ::>utstanding accountl3 ;;:t the be- ginning of the yea.r, were accounted for either in the form of cash re- ceived during the year, discounts and rebates allowed, bad debts C'n:;rged aft', or outstandin:j accounts due at the close of the year,. During the year, by approval of the governing' body, a summer discount of twenty- five per cent was allowed domestic- consumers for the billing periods from May to November, inclusive. Materials and Suoolies: at December 31, 19L1-3, as inte.ndent, who certified were,)riced at the lower were verified. This reoresents the value of materic-ls on hand inventoried under the supervision of the Super- th8.t the quantities were correct and. the items of cost or mB.rket. The extens ion and foot ings Pre~aid Insurance: A schedule of the insurance in force :Ls -oresented in Schedule 3, together with the amount IJrel:.aid to December 31, 1943. Fidelity Bonds; Fidelity bonds 6_re in force in tbe amount of ~5,OOO.OO each, on the Superintendent and Cachier of the Waterworks Dep8rtment as shown in Exhibit N of the general report. e t"Il e . I :~4 .;.. . ." . . .,. , '"./' , e Surc;lus: Ch1'i.nges in the surplus account cue set forth in Exhibit .A., cmd need co:nment only to et ate that tl'e pu:r.cha,se of the t rucl':. for the Fire repaxtment appears proper ar.d in order. Heserve for Street Constr1J,ction of FIusr T8nks h3..8 been explained in pr ior re.l.:)Qrt s. ReSAT'Ves: Reserve for the Retirement of Bonclp needs no comment. Reserve for Depreciation of Plant and Equipm€ln~ Balance ':"F.nuary 1, 1943 ~92,272.2; Additions to Heserve 194: l2)19~')0 Ba1Emce-December 31, 1943 $104, :t27 .23. The amount &,dded to the reserve account in 1943 'H8E charged. to the depreciation expense account for the year. Tne reserve account re- presents book reserve only, as no cash funds are actc.a11y set aside or segregated. Bonds Outstanding: Bonds retired during 1943 together with interest coupons paid were inspected a,nd found to 'be in accordam)~ ;":ith the bond register, Dl'!.d with tbe totals'Jf the 1J2rrants issued therefor. All weT€' correctly cancelled. CURRENT LIABILITIES Accounts Payable represents amount due on open accounts B.a at December :1, 1943 as shown by the City Clerks purchase Order Record. The total outstanding deposits at the ena. of 19lt3, as 8:10'-.'1: by the Genera1 Ledger, \1Ve.S reconciled to the detail of individuCl~ depositors. Your attention is directed to the fact that int8~Ast on meter deDosits is not paid by the Wat erworks Depe.rtment in Boecordance wi tb the re- . 1 to f' 1? ;:;'22 ,.., q 197c qu~re:nen .., 0- _--..; u...,. ....':..J. Acc~ued Interest Payab~ This is the amount of interest accured on 'Waterworks Dep.sortrnent Bonds outstanding December 31, 191~3, from date of la.st interest payment, October 1, 194: to December 3J., 1943. O?ERATI mr~ Under Exhibit B is shown ct stc.tement of profit and loss for the year 1943, for the Waterworks Department. G ElJERAL No entries were necessary to &.IJjust the bookS to conform with the c:.udited bala.nce sheet and profit and. loss stB.tement since all necessary entries hctd a1 reedy be en made. e The auditor V\ishe s to eX1Jress hi s a:ooreciation for the cO-Oi:)er€.,tion of the superintendent, c"eshier, a.nc(other city officialg and employees during the course of the examination. 71": . ...~, O!:TY OF SALINA, ~(AHSAS e -NATER'NOF.KS DEP A.l1.TliIENT FmW BALANCE SHEET Decp.~~er. 31, 1943 ASSETS Fixed .Assets: Fl:.:nt and property (Schedule 1) Current Asset s: Cash in Office and City Trea.s\..1rerR hands Inve stment s: U. S. Bonds Salina.. Oi ty Bonds Salina Oity Rates Accc>unts Receivable Inventories: }I, ~t:)0000.00 24sho.oo 2"',0ri. 7 . en Metor and Service Dept. OI' er a.t iug St ore s Total Ourrent Assets . 2917.28 3735.98 Total Assets LIABILITIES Surplus: (1-1-43 Ba.l::;.nce) 194-3 profits Fire Truck Purc~o.sed from Surplus Bond Retirement Reserve Reserves: Depreciation Bond Retirement Fund Street Construction Flup.h Tanks Fixed Debt :-Weterworks Bons Current Liabilities: Accounts P~,yable Meter Deposits Accrued Bond IntereEt Total Liabilities and Surplus e $122453.41 97897.8"' 4748.04 6653.26 ,EyJ;.ibi t tl A" ""1 1"\') 0 "1 ~ 5" '~I . .. \_1 '_ ~' ~,_". "t- 231752.~4 ;if12409 68.08 $996351.42 65523.45 t~' 06l6d74 Qi '.(- .WI f . ?;~<l 2~ _......,c . .J $1059013.64- 7749.99$1051263.65 104-467.23 774.q 90 I ',. .; .232.22$ 11 24L!-9 .411- 62000.00 7039.1+9 7518.00 697 .50 15254.99 .", 2)]. 6'" .. 411 .09 6.06 76 7IATER'NORKS DEF .ART1t~I'!T FillrD PReFIT A.1'fD LOSS ST.ATElvLENT For Year Ending December 31, 1943 CITY OF SAr.. HIA, KANSAS - Revenue: Sale of Water-private Oonsumers Rai1roecc:.s County Oity School Governmental Tota~ '.Vater Sales Add: P e nsl tie 8 e Deduct: Refunds Uet ~::atel' Sc.les Interest Received 1:i scel1n.neous ?rofit on Job 190 Total Revenue Accounts Oharged off Eet Ooeratinf-: Revenue Operatinv' Expenses; Water Supply: We11s-ReDPir Electric. Equipment-repairs Power Pumoin~ Station Expenses: Plant Superintendence Pump Labcr Po VIe I' Fuel LubricB.nts l-:Ii scellfl.neou8 ElectricE',l EQuipment-Rep2.irs Building and Grounds-Repf.irs Distribution: Labor-Removing and Resetting Meters .Meter Depaxtment-Labor 1!leter c.na. Service Dept-Repa.ir 8: EqUipment Vel ve s-Re1)a.ir s Hyd.r an t-Rep cdI' S Distribution Mains-Reoo2irs ~epair Services - Oommercial and General: Oo11~ction and Accounting SBlaries Meter Reading and Oollection Administre.tive Sp18ries !:Ii saelle.neous Office Exoenses Stationery and printing. Insurance Interest o-perc.ting' store s ~iscellaneous Adjustment Deprec ic.t ion Total Expenses Net Gain Exhibit "B" r.~111S71.02 5608.25 346.40 1715. so 1871.05 164.40 ~12079 6. 92 , -:z47 2'- -./ ~. ~ ,$122).4- .1l 420.4-4- ;. ")1 7':; ?: \.)1<... ~ . 2 :.7 ' " ':J~ 'hr., 20 ...,1--. ,.,; 39. 62 723.15 '., " · ('\ ";Z 6 7 Q ,{.. ...... Co ..,.,\..J .,/ . ,. 126.06 ~;i122909.9"3 .~ ~. "'1 50 ~p '-. ";Z5.15 37 ~ 1 .4 "3 2167 . 50 5067.00 7454.25 10C). 68 25.79 612 . 27 274.42 / 202ll. S 4- 1620.00 1620 . 00 <;:;'~<2 117 ~'..) . 'T l.gS 27 . S 5 171.54- 335.52 4522.68 2614.02 :24.9.89 1716.4d 704.90 1220.58 4120.43 8, 67 . 90 .31 12195.00 i 31212.19 '":~7~''' 6 U-:' ~ J -,U .' I..,.J $ 5523.45 ~ 3798.08 4 17716.65 $ 4659,,36 " :;p 77 CITY OF SALIl'1'A, KANSAS Schedule 1 e :iJ.TERWOR.T(S DEP AET~;:EI~T PLJJJT AND ?R.C'PERTY ACOOUNTS ... . 'C'" ". e e ... CC'C .c'ro;;erty Gz.Tc,ge a!1.cl .:arehouse Dwellings and GBrcge ',':at er'.n;ell Buildin:;;.s and Eouioment ~ steei 7jzter Tan.k Elev~ted;;ater To.uk ':forbYlenS Oorn-cens at ioT). end Employere Liability 8~ntrcctcrs Public Lie> bil i ty yi ty H81l-S.~~e Burglexy :,' Ton Ford r ~ckup r Ton Ford PickuD and l} Ton Ohevrolet Tr~ck . Bq~li~l?ent E l.a 10.:' ne; 1;~achinery :J'..micip8~1 '\7ater Syztem . " ..:;: TY OF' S fT T~T t :.: . 'T8 AQ ..N...;.J ........,'~, ...'.J;1....~ '-' 'NATE:R,7C?ZS D:~ P.?~T:,~E:'IT FU:'~D lITD UFJi.l':O:S S'J~E:C:JLE Cover a~~e Fire 2~n(:. SU.f-flerrental Fire ;:~10 supplement2.l Fire cDd Sup;:;ler:1entz.l Fire, TbRft, etc. ., "".:J;-,- {L',c" ';.~,,,,, ,,;' ~'T" ,.,..":.:t,;,~,,~ eC'~;.ec'.).lp 2 .A:.nount of Ooverllf.e ill 5 .) 1 iV"" () 1", .. ....'_.. 'y"OIIII , 7,....,""" ('Ill -. ... '. ~- ',.. 3500.00 7500..00 50000.00 Legal 5/10000.00 1000.00 450.00 T' .. . 1 . t 5 I' ,....,/ <')0""""""""" i\(', .u ~ aOJ. 1. y .... _ C..AI..,;.. oJ,) Fire and Supplementel 65D~.00 Fire s.nc. Supplemental 3000.00 Fire ct'.'lO Sup;jlement&l n-000.00 Fire 2!;.Cl 8up)lementel 16100.00 Annu~' ]. pre i:; :'. '';. Po (~; " i. ~ 07 1-' ,. 0.12 2.20 2~ . 6~ 47 o~ i: ",.tI '-- 265.4'0 225.30 25 . rYJ 12.1~ 4 ~. ~:~ . '- ..~ 1..G8 :".12 2[~. 57 7!~