1963 Annual Financial Report Fay
REPORT ON
City of Wichita Falls
WICHITA FALLS, TEXAS
AS OF SEPTEMBER 30, 1963
1
I
I
ALLRED AND ARMSTRONG
CERTIFIED PUBLIC ACCOUNTANTS
612 CITY NATIONAL BANK
WICHITA FALLS, TEXAS
TABLE OF CONTENTS
Statement
Identification Items Page No.
Letter of Transmittal and Auditors Opinion . . . . 1
Exhibit A - Statement of Financial Condition
As of September 30, 1963 2
Exhibit B - Analysis of Surplus
October 1, 1962 to September 30, 1963 9
Exhibit C - Analysis of Bond Funds
As of September 30, 1963 11
Exhibit D - Summary Statement Cash Receipts and Disbursements 12
Exhibit E - Analysis of Cash Receipts by Funds
October 1, 1962 to September 30, 1963 14
Exhibit F - Analysis of Cash Disbursements by Funds
October 1, 1962 to September 30, 1963 18
Exhibit G - Analysis of Cash and Securities by Funds
As Of September 30, 1963 21
Exhibit H - Statement of Revenues and Expenditures
October 1, 1962 to September 30, 1962 28
Schedule A-1 Analysis of Taxes Receivable 29
Schedule A-2 Analysis of Accounts Between Funds
and Other Accounts Receivable 31
Schedule A-3 Analysis of Capital Assets 32
Schedule A-4 Contingent Liabilities - Water Department 33
Schedule A-5 Contingent Liabilities - Sewer Department 34
Schedule A-6 Special Contingent Liabilities - Sewer Department 35
Schedule A-7 Special Contingent Liabilities - Water Department 36
Identification Items Page No.
Schedule A-8 - Analysis of Authorized Bonds Sold During 1963
and Bonds Authorized and Unissued . . . . . . . 37
Schedule A-9 - Bonded Indebtedness as of September 30, 1963 and
Bond Principal and Interest Requirements for
Fiscal Year Ending September 30, 1963 38
Schedule H-1 - Analysis of Tax Roll and Collections by Ledgers . . . 39
Schedule H-2 - Analysis of Tax Collections 40
Schedule H-3 - Analysis of Tax Collections by Funds 41
Schedule H-4 - Analysis of Water Department 42
Schedule H-5 - Analysis of Water Department Consumer Deposits . . . 43
Schedule H-6 - Analysis of Sewer Department 44
Schedule H-7 - Analysis of Sanitation Department 45
Schedule H-8 - Analysis of Corporation Court Transactions 46
Schedule H-9 - Analysis of Donations Received 47
Schedule H-10 - Analysis of Appropriations and Expenditures 48
Schedule A-9, 1-17 Bond Maturity Tables 50 - 68
ALLRED & ARMSTRONG
CERTIFIED PUBLIC ACCOUNTANTS
612 CITY NATIONAL BANK BUILDING
WICHITA FALLS,TEXAS
TELEPHONE 723-6626
The Honorable Mayor,
Members of the Board of Aldermen
City of Wichita Falls, Texas
Gentlemen:
In accordance with the terms of our engagement, we have completed our
examination of the financial books of the City of Wichita Falls, Texas for
the fiscal year ending September 30, 1963, and we submit herewith our report
in the accompanying exhibits, schedules, and notes. Our comments and recom-
mendations are being submitted in a report under separate cover.
ACCOUNTANT'S OPINION
We have examined the statement of financial condition of the various
funds of the City of Wichita Falls, Texas as of September 30, 1963, and the
related statements of revenue, expenditures and surplus for the year then
ended. Our examination was made in accordance with generally accepted audit-
ing standards, and accordingly included such tests of the accounting records
and such other auditing procedures as we considered necessary in the circum-
stances, except we did not independently verify the taxes receivable, accounts
receivable and accounts payable; and the inventories of supplies and capital
improvements were not taken under our supervision and observation ( Refer to
Note #4).
Due to the fact that we did not confirm taxes and accounts receivable,
and accounts payable, together with the fact that taking of the inventory
of supplies and capital improvements were not under our supervision and ob-
servation, and the substantial amounts involved, we are unable to express
an opinion as to the fairness of the financial condition of the City of
Wichita Falls, Texas as of September 30, 1963, or the results of their oper-
ations for the period then ended.
However, the accompanying statement of financial condition and related
statements of revenue, expenditures and surplus presents the financial
position and results of operations as reflected by the books and records
for the year ended September 30, 1963, applied on a basis consistent with
that of the previous year.
ALLRED & ARMSTRONG
Certified Public Accountants
Wichita Falls, Texas
January 18, 196�+ s
4
City of Wichita Falls, Texas Exhibit A
STATEMENT OF FINANCIAL CONDITION
As Of September 30, 1963
Notes to General
Assets Statements Reference Government
Current Assets
Cash on Hand - Undeposited Exhibit D $ 4,804,63
Cash in Depositories Note #1 & 15 Exhibit D 1,269,771.23
Securities - Short Term Cash Time Deposits Note # 15 Exhibit G 3,066,521.4 0
Securities - Interest & Sinking Fund Note #2 & 13 Exhibit G 103,000.00
Trust Fund - Cemetery Trust Note # 7 Exhibit G 21,031.20
Trust Funds - City National Bank, Trustee Note # 7 Exhibit G
Cash on Deposit-Fiscal Paying Agents-Contra Note # 8 Exhibit G 190,868.75
Total Cash and Securities Exhibit G 4,655,997.21
Taxes Receivable Sch. A-1 1,136,433. 13
Accounts Receivable Service Sales Sch.H-4-7 24,443.56
Accounts Due from Other Funds Sch. A-2 84,486.01
Accounts Due from Bond Funds Sch. A-2 6,997.44
Ac�L,,1nts Receivable- Other Note # 6 Sch. A-2 71,719.37
Total Accounts Receivable 1,324,079.51
Inventory Material and Supplies 26,851.69
Deposits - Taxi Cab Companies - Contra Note # 3 10,000.00
Total Current Assets 6,016,928.41
Fixed Assets Note #4
Land and Improvements 18,778,386.65
Buildings and Improvements 1,417,616.44
Furniture and Fixtures 369,035.63
Equipment
692,355. 12
Autos and Trks.and Vehicles 473,152.28
Totals 3
Sch. A- 21,730,546. 12
Deferred Payment Assets Note # 5 Sch.A-4&5
Total Fixed Assets Note # 18 21,730,546. 12
Bond Project Costs Exhibit C 22,131.23
TOTAL ASSETS $27,769,605.76
The Accompanying "Notes to Statement of Financial Condition" form an integral part hereof.
Page 2
Exhibit A
Water Sewer
Department Department Totals
$ 35,775.38 $ 2,342.53 $ 42,922.54
385,750.70 275,571. 15 1,931,093.08
1,500,000.00 2,450,000.00 7,016,521.40
103,000.00
21,031.20
66,i68.74 66,168.74 •
2,094,328.75 552,912.50 2,838,110.00
4,082,023.57 3,280,826. 18 12,018,846.96
1,136,433. 13
88,428. 11 13,459.02 126,330.69
53,018.97 23,073.35 160,578.33
10,693. 11 52,130.46 69,821.01
71,719.37
152,140. 19 88,662.83 1,564,882.53
111,544.61 138,396.30
10,000.0o
4,345,708.37 3,369,489.01 13,732,125.79
797,744.44 11,993.26 19,588,124.35
12,005,256.97 3,414,591.29 16,837,464.70
22,468.50 463.25 391,967.38
686,764.5,0 32,754.85 1,411,874.47
54,727.93 18,o38. i8 545,918.39
13,566,962.34 3,477,840.83 38,775,349.29
115,221.88 279,739.00 394,960.88
13,682,184.22 3,757,579.83 39,170,310. 17
22,015.52 65,421.98 109,568.73
$18,049,908. 11 $7,192,490.82 $53,012,004.69
Page 2
City of Wichita Falls, Texas Exhibit A
(Continued)
STATEMENT OF FINANCIAL CONDITION
As Of September 30, 1963
Notes To General
Liabilities and Surplus Statements Reference Government
Current Liabilities
Warrants Payable Note # 1 Exh. E $ 295,178. 15
Accounts Payable - Regular 115,641.20
Accounts Payable - Other 6,350.56
Accounts Due Other Funds from Bond Funds Sch. A-2 6,997.44
Accounts Due Other Funds from Other Funds Sch. A-2 114,400.78
Accrued Interest Collected on Sale of Bonds 1963 Sch. A-8 16,606.63
Accounts Payable Bonds - Fiscal Agent Fees Exh. C 1,614.78
556,789.54
Bond Principal and Interest Past Due -Contra Note # 8 Exh. G 190,868.75
Deposits
Taxi Cab Companies - Contra Note # 3 10,000.00
Water Consumer Deposits Note # 9 Sch. H-5
10,000.00
Contingent Liabilities
Deferred Payment Contracts Note # 5 Sch.A-4,5
Deferred Payment Contracts Note # 10 Sch.A-6,7
Bonded Debt
General Obligation Bonds Sch.A-9, 10 11,586,000.00
Water & Sewer Revenue Bonds iv
11,586,000.00
Surplus - Note # 11 Exh. B 15,425,947.47
TOTAL LIABILITIES AND SURPLUS $27,169,605.76
The accompanying "Notes to Statement of Financial Condition" form an integral part hereof.
Page 3
Exhibit A
(Continued)
Department Department Totals
$ 42,813.93 $ 12,897.81 $ 350,889.89
115,641.20
6,350.56
10,693. 11 52,130.46 69,821.0i
9,682.45 36,495. 10 160,578.33
16,523.87 13,390.90 46,521.4o
13,519.01 24,613.93 39,747.72
93,232.37 139,528.20 789,550.11
2,094,328.75 552,912.50 2,838,110.0o
10,000.00
227,184. 17 227,184. 17
227,184. 17 237,184.17
115,221.88 279,739.00 394,960.88
371,741.65 433,751. 11 805,492.76
486,963.53 713,490. 11 1,200,453.64
11,586,000.00
3,085,000.00 2,500,000.0o 5,585,000.00
3,085,000.00 2,500,000.00 17,171,000.00
12,063,199.29 3,286,560.01 30,775,706.77
$18,049,908. 11 $ 7,192,490.82 $53,012,004.69
Page 3
City of Wichita Falls, Texas
NOTES TO STATEMENT OF FINANCIAL CONDITION
As Of September 30, 1963
Note # 1 - Cash in depositories represents actual bank balance, and all outstanding
checks are shown in the current liability section as warrants payable.
Note # 2 - Securities owned are located in the City National Bank of Wichita Falls,
Texas safety deposit box, and an inventory count indicated the following
bonds on hand:
Wichita Falls 1st Mortgage Water
Revenue Bonds Series 1944 $ 3,000.00
U. S. Treasury Bonds - 4% 100,000.00
$ 103,000.00
Note # 3 - The deposits by Taxi Cab Companies are represented by building and loan
certificates in the name of the cab companies and endorsed in blank. These
securities are held by the City to secure performance of the City contracts
with these cab companies. The City's liability to the cab companies for
these deposits is shown in the liability section of the balance sheet as
"Deposits" - Contra.
Note # 4 - Various methods are employed in determining the value of fixed assets;
however, mainly the assets are written down each year by percentage amounts
or valued at managements estimate of market values at the end of the year,
and as a result the charge or credit to operations represents this reduction
or increase in fair market value of September 30, 1963, after adjusting for
capital asset changes during the year. Permanent records of capital
improvements are not maintained, but are inventoried at the end of each
year. Inventories were taken and priced by management and were not observed
or tested by the auditors. Supplies inventories were partially observed,
but prices and extensions were not verified.
Note # 5 - These assets represent funds spent primarily by developers who contract with
the City of Wichita Falls whereby they install water and sewer improvements
at their expense and are to be reimbursed for same out of proceeds of the
revenues from these specific improvements over a period of years (usually
a 15 year term) and any amount of the contract not paid in the specified
time will not be paid; however, the ownership is vested in the City of
Wichita Falls, Texas regardless of whether the contract is paid. As pay-
ments are made on the contracts the bank is credited and contingent liabil-
ities are reduced and simaltaneously capital improvements are increased
and the contingent assets reduced. Refer to Schedule A-4 & 5, and refer
. to Contra account "Contingent Liabilities".
Note # 6 - This includes $18,114. 68 of paving leins receivable from property owners
for paving. Ordinarily these leins are sold to a banking institution if
they are legally acceptable in every respect. For various reasons these
apparently were not in saleable form and are carried on the City books;
Page 4
City of Wichita Falls, Texas
NOTES TO STATEMENT OF FINANCIAL CONDITION
As Of September 30, 1963
Note # 6 -(Continued)
collections are very slow and considered substantially doubtful at this
time.
Note # 7 - Water Revenue Bonds, Series 1944 and 1947 - City National Bank Trustee.
This fiscal paying agent has a cash balance on hand as of September 30,
1963 in the sum of $ 66,168.74. This balance represents payments made
to it by the Interest and Sinking Funds for redemption of principal and
interest coupons. However, funds from the Water and Sewer Revenue Bonds
Series 1963 were transmitted to the state of Texas for the purpose of
calling and redeeming the entire 1944 and 1947 Series Revenue Bonds.
Consequently, the $ 66,168.74 should be refunded to the City.
Note # 8 - The bond principal and interest past due represents the amounts unpaid
by the paying agents on the various bond issues; however, the cash has
been deposited with the paying agents and it offset in the cash in banks
(contra) shown as a current asset. Refer to Exhibit G.
Note # 9 - Consumer water deposits represent amounts deposited with the City Water
Department to insure payments of charges to consumers. These accounts
were not confirmed by the auditors. Also, these deposits are not held
in a separate bank account or segregated in any manner from the other
water funds.
Note #10 - These are reimbursement contracts between the City and developers, and
are similar to the regular deferred contracts explained in Note # 5 and
Schedule A - 4 and 5. However, in this instance the developers are to
be reimbursed fifty percent of their cost of installing water and sewer
mains from a percent of the revenues collected from these specific im-
provements over a term of ten years, and any amount not paid within the
specified time will not be paid. Ownership of the improvements are vested
in the City on completion of installation. The entire amount of the cost
of installation contract is added to capital improvements, fifty percent
of the cost is credited to donations (Re: Schedule H-10) and fifty per-
cent is set up as contingent liabilities. As payments are made on these
contracts, contingent liabilities are reduced accordingly. Any amounts
unpaid at the expiration of the contract will be credited to donations.
As of September 30, 1963 there are such contracts on hand approved for
payment by the Board of Aldermen in the gross sum of $141,267.40 of which
our 50% is not on the books since management is holding up execution until
all terms are complied with.
Note #11 - As of the close of the previous fiscal year on September 30, 1962, we
made journal entries whereby we restored to the books various transfers
of cash from the water fund to the sewer fund and the gneral fund which
had been written off in previous years. This was done for the purpose
Page 5
City of Wichita Falls, Texas
NOTES TO STATEMENT OF FINANCIAL CONDITION
As Of September 30, 1963
Note #11 - (Continued)
of showing the amounts due to the water and sewer funds for funds
transferred or loaned, since it was deemed in violation of the revenue
bond indentures of the water and sewer funds while any of these bonds
were outstanding. Subsequent to the audit report of September 30, 1962,
all the water and sewer revenue bonds then outstanding, have been called
and redeemed. Consequently, since the bonds are no longer outstanding,
said transfers are being written off as gifts since it is doubtful they
would ever be reimbursed (Re: Exhibit C).
Also, the City now has a legal opinion from a firm of bond attorneys
whereby they state that transfers of surplus water and sewer funds which
were made after May 12, 1953 are valid, and since the 1953 amendment
applied to surplus revenues "now on hand or hereafter received", it is
doubtful that a court would hold that transfers made prior to May12,
1953 were invalid.
Note #12 - On the basis of and in consistency with Note #11 above, transfers of
previous years and the current year have been written off as gifts
since it is doubtful that they would ever be reimbursed.
Note #13 - General government Interest and Sinking Fund is analyzed below as of
September 30, 1963.
Cash in Depositories Exh. B $ 340,593.36
Short Term Cash Time Deposits Exh. G 450,000.00
Interest & Sinking Fund Securities Exh. G 103,000.00
Total Interest & Sinking Fund $ 893,593.36
Note #14 - On October 1, 1957 a perpetual care cemetery trust fund was created by
the Board of Aldermen, for a period of fifty years, and can be renewed,
in which lot sales of Riverside and Lakeview Cemeteries, retroactive
to October 1, 1953, would be deposited to the trust as corpus, with the
income to be used by the Park Fund for cemetery maintenance, capital
improvements or any other expenditure necessary for the upkeep of the
cemeteries. The fiscal year ending September 30, 1958 was the last
year in which lot sales were deposited to this account. Since that time
the following is a summary of lot sales by years -
1958-59 $ 4,624.63
1959-60 2,570.00
1960-61 3,356.00
1961-62 2,410.00
1962-63 4,585.00
$ 17,545.63
- which has not been deposited in trust but has been used by the Parks
Department for maintenance, etc.
Page 6
City of Wichita Falls, Texas
NOTES TO STATEMENT OF FINANCIAL CONDITION
As Of September 30, 1963
Note #15 - In connection with the fund balances on deposit in the City National
Bank of Wichita Falls, Texas, attention is directed to the trust receipts
issued by the First National Bank of Dallas, Texas in the amount of
$ 9,186,500.00 which was deposited by the City National Bank of Wichita
Falls, Texas to secure City of Wichita Falls funds on deposited in said
City National Bank. The trust receipts cover the following securities:
Trust Receipt
Securities Due Amount Date Number
U.S.Treasury Notes 2/15/66 $ 214,000.00 9/16/63 A-49737
U.S.Treasury Bond 2/15/65 100,000.00 9/16/63 A-49736
U.S.Treasury Bond 8/15/71 100,000.00 9/16/63 A-49735
U.S.Treasury Bonds 5/15/66 250,000.00 9/16/63 A-49734
U.S.Treasury Notes 5/15/64 150,000.00 9/16/63 A-49733
U.S.Treasury Bonds 11/15/67 250,000.00 9/16/63 A-49732
U.S. C. of I`s. 2/15/64 1,500,000.00 9/16/63 A-49731
U.S. C. of I 's. 2/15/64 1,500,000.00 9/12/63 A-49603'
U.S.Treasury Notes 2/15/67 900,000.00 3/15/63 A-44589
U.S.Treasury Bonds 2/15/65 121,000.00 2/7/63 A-43296
U.S.Treasury Notes 5/15/64 650,000.00 2/7/63 A-43295
U.S.Treasury Notes 11/15/65 251,000.00 2/7/63 A-43294
U.S.Treasury Bonds 5/15/66 750,000.00 1/9/62 A-32997
U.S.Treasury Bonds 11/15/66 1,000,000.00 3/31/61 A-26151
U.S.Treasury Bonds 11/15/67 200,000.00 3/31/61 A-26153
U.S.Treasury Bonds 10/1/69 157,000.00 3/15/61 A-25582
U.S.Treasury Notes 5/15/64 500,000.00 6/27/60 A-19817
U.S.Treasury Bonds 8/15/66 223i500.00 8/28/59 A-1183k
U.S.Treasury Notes 5/15/64 370,000.00 6/27/60 A-19820
Totals $9,186,500.00
Paying agency funds on deposit in the Mercantile National Bank, Dallas,
Texas, do not appear to be secured in excess of the regular F. D. I. C.
guarantee.
Also, trust receipts by the Republic National Bank, Dallas, Texas, indi-
cate the following bonds have been deposited by the First Wichita National
Bank, Wichita Falls, Texas to secure City of Wichita Falls funds deposited
in the First Wichita National Bank.
U.S.Treasury Bonds 11/15/66 $ 100,000.00 4/7/61 96513
Page 7
City of Wichita Falls, Texas
NOTES TO STATEMENT OF FINANCIAL CONDITION
As Of September 30, 1963
Note # 16- Sewer Revenue Bonds-Series 1960 were voted and approved for sewer
projects in the sum of $2,500,000.00. These bonds are unissued and
unsold at this time (Re: Schedule A-8). However, it is contemplated
these bonds will be sold in the near future to finance a new sewage
disposal plant in which the U. S. Government will participate in the
financing.
Note #17 - Water Bonds-Series 1960 were voted and approved for waterworks im-
provement but are unissued and unsold at this time in the aggregate
amount of S12,500,000.00 (Re: Schedule A-8). There is litigation
at this time to restrain the City from building a new water reserve r
on Halsell Et Al lands. The City has won in the lower courts, but has
been appealed. The above $12,500,000.00 is to be issued and sold in
the event the City is successful in this litigation.
Note #18 - Fixed assets include a S 15,000.00 down payment on land and buildings
acquired from Texas Highway Department for the total consideration
of $ 155,000.00, leaving a balance due of $ 14+0,000.00 of which
S 62,500.00 was paid subsequent to September 30, 1963 and balance of
S 77,500.00 will be due and payable in June 1964+ at which time title
will be conveyed to the City of Wichita Falls, Texas, and Texas
Highway Department will then finish vacating the premises. As at
September 30, 1963 only the $15 ,000.00 down payment is reflected on
the books.
Page 8
City of Wichita Falls, Texas Exhibit B
ANALYSIS OF SURPLUS
October 1, 1962 to September 30, 1963
General Water Sewer
Government Revenue Revenue Totals
Balance October 1, 1962 $8,686,563.83 $17,505,566.28 $2,792,785.26 $28,984,915.37
Plus:
Excess of Revenues Over Ex-
penditures F.Y. 9/30/63 1,075,137.64 567,035.33 100,804.06 1,742,977.03
Reverse Entry 9/30/62 cred-
iting Water Fund with 1950
General Obligation Bonds-
Note # 11 1,250,000.00 1,250,000.00
Reverse Entry 9/30/62 cred-
iting Water Fund with 1959
General Obligation Bonds -
Note # 11 4,016,159.92 4,016,159.92
Reverse Entry 9/30/62 Which
Reinstated Transfers Written
Off In 1955 - Note # 11 1,768,024.18 57,628.75 1,825,652.93
Tra<<s`._rs from Sewer Fund to
General Fund 1960-Note #12 100,000.00 100,000.00
Transfers from Water Fund to
General Fund 1962-Note #12 500,000.00 500,000.00
Transfers from Sewer Fund to
General Fund 1963-Note #12 50,000.00
50,000.00
Transfers from Water Fund to
General Fund 1963-Note #12 250,000.00 250,000.00
Transfers from General Fund to
Water Fund 1960 & Prior -
Note # 12 2,313,225.05 2,313,225.05
II Adjustments to 10/1/63 Invent-
ory for Items Not Included 39,654.92 8,159.45 47,814.37
Transfers from Water Revenue Bond
Series 1963 Proceeds to Redeem
Sewer Revenue Bonds Series
1949-Authorized In Bond Issue 525,000.00 525,000.00
Other Transfers 3,632.03 44,185.48 47,817.51
Total Additions 9,052,608.69 2,924,445.86 691,592.26 12,668,646.81
Less:
Reverse Entry 9/30/62 crediting
Water Fund with 1950 General
Obligation Bonds-Note #11 1,250,000.00 1,250,000.00
Reverse Entry 9/30/62 crditing
Water Fund with 1959 General
Obligation Bonds-Note #11 4,016,159.92 4,016,159.92
Page 9
City of Wichita Falls, Texas Exhibit B
(Continued)
General Water Sewer
Government Revenue Revenue Totals
Less:
Reverse Entry 9/30/62 Which Re-
instated Transfers written off
in 1955 - Note # 11 $1,825,652.93 $1,825,652.93
Transfers from General Fund to
Sewer Fund 1960 - Note #12 $ 100,000.00 100,000.00
Transfers from Water Fund to
General Fund-1962-Note #12 500,000.00
500,000.00
Transfers from Sewer Fund to
General Fund-1963-Note #12 50,000.00
50,000.00
Transfers from Water Fund to
General Fund-1963-Note #12 250,000.00 250,000.00
Transfers from General Fund to
Water Fund 1960 and Prior -
Note # 12 2,313,225.05 2,313,225.05
Transfer from Water Revenue
6:,:-cis Series 1963 Proceeds to
Redeem Sewer Revenue Bonds
Series 1949 as Authorized
in Bond Issue 525,000.00 525,000.00
Other Transfers 47,817.51 47,817.51
Total Deductions 2,313,225.05 8,366,812.85 197,817.51 10,877,855.41
Balance September 30, 1963 $15,425,947.47 $12,063,199.29 $3,286,560.01 $30,775,706.77
Page :0
City of Wichita Falls, Texas xl}b .t C
ANALYSIS OF BOND FUNDS
October 1, 1962 to September 50, 1963
Water Revenue Water Works Gen. Obligation
Bonds Ser. 1960 Improvement Park Improvement
(Unissued) Bonds - 1959 Bonds - 1963
Fund Balance 10/1/62 $ -0- $652,749. 17 $ -0-
Plus, Donation 16,000.00
Interest on Time Deposits 7,788.04
Proceeds from Sale of Bonds 320,000.00
Premium on Sale of Bonds 8.30
Total Additions -0- 23,788.04 320,008.30
Less? Amounts to Redeem
1st Mortgage Water Rev. Bonds-1944
1st Mortgage Water Rev. Bonds-1947
Sewer Revenue Bonds - 1949
Capital Improvements 1962-63 F.Y. 187,250.51
Total Deductions -0- 187,250.51 -0-
Fund Balance 9/30/63 $ -0- $ 489,286.70 $ 320,008.30
Liabilities
Amounts Due Other Funds $ 10,693. 11
Fiscal Agents Fees Payable $ 1,614.78
Total Liabilities 10,695. 11 1,614.78
Net Funds Available For Authorized
Expenditures $ (10,693. 11) $ 489,286.70 $ 318,393.52
Note: Substantial amounts have been encumbered against Series 1963 bonds subsequent
to 9/50/63.
Page 11
Exhibit G
General Water & Sewer
Obligation Revenue
Bonds - 1963 Bonds - 196_; Totals
$ -0- s -o- $ 652,749. 17
16,000.00
7,788.04
2,680,000.00 5,585,000.00 8,585,000.00
69,47 1,177.77 1,255.54
2,680,069.47 5,586,177.77 8,610,043.58
1,633,000.00 1,633,000.00
402,000.00 402,000.00
525,000.00 525,000.00
187,250.51
-0- 2,560,000.00 2,747,250.51
$2,680,069.47 $3,026,177.77 $6,515,542.24
$ 6,997.44 $ 52,130.46 S 69,821.01
13,519.01 24,613.93 39,747.72
20,516.45 76,744.39 109,568.73
$2,659,553.02 $2,949,433.38 S6,405 ,973.51
Page 11
City of Wichita Falls, Texas Exhibit D
SUMMARY STATEMENT OF CASH RECEIPTS AND DISBURSEMENTS
October 1, 1962 to September 30, 1963
Cash
Balance Cash Transfers
Fund 10/1/62 Receipts In Out
General Government
General Fund $ 311,808.81 $3,170,107.02 $ 400,057. 15 $ 400,000.00
Ccllections Not Deposited
Net Transactions 3,381.86 4,179.63 3,381.86
Imprest Cash Fund 550.00 625.00 550.00
Social Security Fund 31,556.16 146,964.99 24.72
Payroll Fund 138,449.96 3,292,903.22 32.43
W.C.W.C. I.D. #1 33,751.64 20,471.47
W.C.W.C. I.D. #1 Trust Fund 61,554.03 1,341.77 62,895.80
Total 581,052.46 6,611,317.00 404,861.78 487,356.28
Street Fund 32,391.68 660,965.05 300,000.00 300,000,00
Park Fund 45,436.50 367,482.42 250,000.00 250,000.00
Library Fund 56,517.07 72,075.72 8o,000.00 140,000.00
Water System
Water Fund 444,077.43 1,969,723.24 700,000.00 1,445.953.74
Collections Not Deposited
Net Transactions 10,961.61 35,185.38 10,961.61
Imprest Cash Fund 600.00
Total 455,639.04 1,969,723.24 735,185.38 1,456,915.35
Sewer System
Sewer Fund 119,221.95 377,904.42 50,000.00 145,507.30
Collections Not Deposited
Net Transactions 1,836.82 2,342.53 1,836.82
Total 121,058.77 377,904.42 52,342.53 147,344. 12
Bond Funds
General Obligation Bonds
Street & Storm Drainage 1,500,038.88
Parks 320,008.30
Police Station 285,007.39
Auditorium 495,012.83
Library 125,003.24
Fire Stations 150,003.89
Garbage Disposal 125,003.24
3,000,077.77
Page 12
Exhibit D
Balance 9/30/63
Warrants Cash On
Paid Hand Bank
$3,348,885.50 $ 133,087.48
$ 4,179.63
625.00
138,196.43 40,30o.00
3,280,153.36 151,167.39
13,280. 17
6,780,515.46 4,804.63 324,554.87
632,788.08 60,568.65
760,221.01 52,697.91
67,314. 12 1,278.67
1,480,841.33 187,005.60
35,185.38
600.00
1,480,841.33 35,785.38 187,005.60
277,021.28 124,597.79
2,342.53
277,021.28 2,342.53 124,597.79
1,350,000.00 150,038.88
250,000.00 70,008.30
175,000.00 110,007.39
450,000.00 45,012.83
120,000.00 5,003.24
140,000.00 10,003.89
25,000.00 100,003.24
2,510,000.00 490,077.77
Page 12
City of Wichita Falls, Texas Exhibit D
(Continued)
SUMMARY STATEMENT OF CASH RECEIPTS AND DISBURSEMENTS
October 1, 1962 to September 30, 1963
Cash
Balance Cash Transfers
Fund 10/1/62 Receipts In Out
1959 Waterworks Improvement $ 670,406.57 $ 23,788.04 $ 300,000.00 $ 750,000.00
Water & Sewer Revenue Bonds
Water 525,204.41
Sewer 2,500,973.36
Total Water & Sewer 3,026,177.77
Total Bond Funds 670,406.57 6,050,043.58 300,000.00 750,000.00
Interest and Sinking Funds
General Government
Interest Fund 321,003.37 1,174,478.97 383,367.27 1,117,000.00
Sinking Fund 667,000.00
Water System
Interest Fund 52,537.08
Sinking Fund 93,416.66
Sewer System
Interest Fund 39,021.65 861.91 95,507.30 85,000.00
Sinking Fund 35,000.00
Bond Funds
General Obligation Int. 46,521.40
Water & Sewer Int. & Sinking 70,532.50
Water & Sewer Reserve 11,000.00
Total 360,025.02 1,303,394.78 1,326,828.31 1,202,000.00
Total All Funds $2,322,527. 11 $17,412,906.21 $3,449,218.00 $4,733,615.75
Page 13
Exhibit D
(Continued)
Balance 9/30/63
Warrants Cash On
Paid Hand Bank
$ 202,186.42 42,008. 19
450,000.00 75,204.41
2,350,000.00 150,973.36
2,800,000.00 226,177.77
5,512,186.42 758,263.73
421,256.25 340,593.36
_, ,000.00
52,557.08
93,416.66
50,390.86
35,000.00
46,521.40
70,532.50
11,000.00
1,366,122.25 422, 125.86
$i6,477,009.95 $ 42,932.54 $1,931,093.08
Page 13
City of Wichita Falls, Texas Exhibit E
ANALYSIS OF CASH RECEIPTS
October 1, 1962 to September 30, 1963
General Government Funds
General Fund
Property Taxes - Current $1,304,130.86
Property Taxes - Delinquent 36,323. 17
Property Taxes - Penalty and Interest 29,804.36
Engineering Permits 7,018.87
Business Licenses 6,497.00
Non-Business Licenses 590.00
Dog Licenses and Pound Fees 1,000.25
Corporation Court 182,557.30
Parking Meter Revenue 132,387.08
Auditorium Rents and Fees 4,612.00
Protection Inspection Fees 46,951.01
Meat, Poultry and Milk Inspection Fees 6,230.50
Vital Statistics 6,459.50
Rents and Concessions 402.28
Lax Collection Fees 92,975.81
Resale of Material and Supplies 824.22
Resale of Labor 932.02
Sale of Junk 1,259.56
Sale of Capital Assets 1,460.30
Grants and Donations 18,090.75
Accounts Receivable 5,947.52
Miscellaneous Non Revenue 14,282.74
Police Accident Report Charges 2,705.00
Aetna Insurance Premiums 12,629.02
Revenue from Insurance Claims 4,490.53
Occupational Taxes, Court Costs, and Tax Certificates 12,778.76
Street Rental Charges - Taxi Cabs 6,996.41
Street Rental Charges - Lone Star Gas Co. 63,836.75
Street Rental Charges - Texas Electric Service Co. 132,223.96
Street Rental Charges - Southwestern Bell Telephone Co. 61,714.63
Garbage Cash Collections 647,212.28
Accounts Payable 6,996.08
Toll Telephone Station Commission 97.53
Parking Meter Rental 802.75
Milk and Ice Cream Permits 4,504.06
Gasoline Tax Refund 28. 15
Aetna Insurance Premium Refund 1,871.00
Rent of Equipment 102.50
Police Auction Sale 331.85
Food Handlers Permits 717.50
Lease Line Service 16.00
Housing Authority Payment in lieu of Taxes 7,177.73
Page 14
City of Wichita Falls, Texas Exhibit E
(Continued)
ANALYSIS OF CASH RECEIPTS
October 1, 1962 to September 30, 1963
General Government Funds (Continued)
General Fund
Interest On Open Time Deposits $ 1,039.38
Contributions from Water and Sewer Funds 300,000.00
Unclassified 1,098.05
Total General Fund 3,170,107.02
Payroll Fund 3,292,903.22
Social Security Fund 146,964.99
W.C.W.C. I.D, #1 Trust Fund 1,341.77
Total General Government Funds $6,611,317.00
Street Fund
Property Taxes - Current 521,671.51
Property Taxes - Delinquent 15,813.68
Rents and Concessions 486.40
Resale of Material and Supplies 18,381.20
Resale of Labor 15,164.97
Revenue from Insurance Claims 2,361.70
Sales of Material and Supplies to Other Departments 29,021.83
Paving Lien Payments 1,846.62
Paving Accounts Payable 28,284.60
Toll Telephone Station Commission 489.02
Paving Lien Receivable 8,030.48
Interest on Paving Liens 54.47
Rent on Equipment 12,707.35
Miscellaneous Non Revenue 2,807.98
Sale of Junk 40.35
Gasoline Tax Refund 629. 16
Sales of Material and Supplies 2,137.45
Sale cf Capital Assets 150.00
Interest on Time Deposits 779.54
Refurds 106.74
Total Street Fund 660,965.05
Library Fund
Property Taxes - Current 65,212.93
Property Taxes - Delinquent 2,425. 10
Library Fees 3 626.70
Miscellaneous Non Revenue 6.00
Interest on Time Deposits 804.99
Total Library Fund 72,075.72
Page 14-a
City of Wichita Falls, Texas Exhibit E
(Continued)
ANALYSIS OF CASH RECEIPTS
October 1, 1962 to September 30, 1963
Park Fund
Property Taxes - Current $ 282,546.76
Property Taxes - Delinquent 10,122.06
Rents and Concessions 8,327.55
Resale of Labor 1,202.74
Miscellaneous Non Revenue 42.94
Cemetery - Sales and Services 12,010.00
Interest Received on Cemetary Perpetual Fund 692. 15
Golf and Green Fees 35,907.00
Tennis Fees 1,076. 10
Recreation and Tournament 1,430.20
Revenue from Insurance Claims 107.50
Resale of Materials and Supplies 17.83
Grants and Donations 1,126.75
Sales of Capital Assets 6,236.39
Gasoline Tax Refund 688.91.E
Tterest on Time Deposits 833.33
Accounts Payable 4,860.50
Boat Inspection Fees 217.00
Toll Telephone Station Commission 4.62
Sale of Junk 32.06'
Total Park Fund $ 367,46C.42
Sewer Fund
Sewer Cash Collections 342,057.69
Miscellaneous Non Revenue 498.42
Sales of Wyes and Connections 66o.00
Sales of Front Foot Connections 11,723.81
Sales of Capital Assets 4,845.00
Sales of Junk 408.50
Sewer Accounts Payable 12,499.93
Gasoline Tax Refund 373.78
Interest On Open Time Deposit 717.50
Sewer Interest Fund Transfer 4,119.79
Total Sewer Fund 377,904.42
Water Fund
Water Cash Collections 1,746,840.45
Miscellaneous Non Revenue 1,467.91
Accounts Payable 13,112.25
Penalties 26,390.29
Page 15
City of Wichita Falls, Texas Exhibit E
(Continued)
ANALYSIS OF CASH RECEIPTS
October 1, 1962 to September 30, 1963
Water Fund (Continued)
Front Foot Colletions $ 9,800.36
Reconnect Charges 3,899.44
Taps 24,390.00
Lost Accounts 393.80
Resale of Labor, Materials and Supplies 21,564.57
Rent on Equipment 826.00
Concession Rent 2,250.00
Rents - Lake Kickapoo Lots 4,687.50
Consumer Deposits 56,382.50
Unclassified 1,450.89
Service to Sanitation Department 12,000.00
Service to Sewer Department 6,000.00
Rents - Grazing Land 3,979.47
Meters - Consumer Installations 8,047.32
Sales of Capital Assets 1,400.00
Gasoline Tax Refunds 352.85
Interest on Open Time Deposits 6,504.90
Material and Supplies sold to Other Departments 1,265.95
Sale of Junk 420.30
Paving Repairs 350.00
Revenue from Insurance Claims 278.21
Canal Maintenance 15,000.00
Water Collection Cash Over 68.89
Miscellaneous Revenue 22.01
Oil Royalties 577.38
Total Water Fund $1,969,723.24
Bond Funds
General Obligation Bonds
Street and Storm Drainage 1,500,038.88
Parks 320,008.30
Police Station 285,007.39
Auditorium 495,012.83
Library 125,003.24
Fire Stations 150,003.89
Garbage Disposal 125,003.24
Total General Obligation Bonds 3,000,077.77
1959 Waterworks Improvement Bonds 23,788.04
Page 16
City of Wichita Falls, Texas Exhibit E,
(Continued)
ANALYSIS OF CASH RECEIPTS
October 1, 1962 to September 30, 1963
Bond Funds (Continued
Water and Sewer Revenue Bonds
Water $ 525,204.41
Sewer 2,500,973.36
Total Water and Sewer Revenue Bonds 3,026,177.77
Total Bond Funds $6,050,043.58
Interest and Sinking Funds
General Government
Property Taxes - Current 1,021,584.08
Property Taxes - Delinquent 33,243.23
Property Taxes - W.C.W.C.I.D#1,4,5 Delinquent 5,346.92
rroperty Taxes - W.C.W.C.I.D#1,4,5 Penalty & Int. 2,079.64
General Government Interest 14,011.35
Interest on Securities 1,463.75
Proceeds from Sale of Securities 96,750.00
Total General Government 1,174,478.97
Sewer System 861.91
Bond Funds
General Obligation Interest and Sinking 46,521.40
Water and Sewer Revenue Bond Interest and Sinking 70,532.50
Water and Sewer Revenue Bond Reserve 11,000.00
Total Bond Funds 128,053.90
Total Interest and Sinking Funds 1,303,394.78
TOTAL CASH RECEIPTS $17,412,906.21
Page 17
City of Wichita Falls, Texas
Exhibit F
ANALYSIS OF CASH DISBURSEMENTS
October 1, 1962 to September 30, 1963
Salaries Maint. of Misc.
& Bldgs. ,Imps. Maint. of Contractual
Account Wages Supplies & Structures Equipment Services
General Government Fund
Mayor and Board of Aldermen $ 1,020.00 $ 2,663.24 $ 18,992.38
Legislative Expense 38.64 1,901.68
City Manager 24,316.87 2,593.53 66. 10 5,088.88
City Clerk 49,130.88 4,440.01 365.40 5,605. 17
City Treasurer 10.00
Personnel 18,860.50 1,194.48 154.71 378.82
Law 23,255.57 1,148.80 73.00 3,630.73
Corporation Court 22,702.42 1,480.67 108.78 668.37 1,480.81
Purchasing 8,430.46 1,260.91 57.26 513,84
Assessment & Levying of Taxes 78,778.70 9,089.76 973.92 7,062.90
Auditorium 16,112.91 4,567.35 1,570.77 2,262.80 14,916.73
Auditorium Stores
Auditorium P.B.X'. 3,495.88 7.50 4,330.79
Finance Director 4,800.00 449.68 1.64 1,631.09
Pudic Relations 15,940.89 1,937.33 355.37
Police 574,423.25 36,209.38 792.56 19,401.09 22,382.96
Fire 582,033.54 14,166.45 911.48 7,969.63 9,379.59
Animal Pound 12,726.88 678.93 7.38 501.38 203.65
School Patrol 12,914.76 7.90
Public Works & Engineering 93,293.75 5,738.73 12.34 1,584.71 2,664.86
Street Lighting 521.72 63,665.01
Planning Engineer 11,213.84 1,226.62 188.64 589.02
Protective Inspection 29,698. 17 2,074.78 732.67 1,127.87
Traffic Engineering 57,573.69 4,938.44 202.48 28,233.78 9,547.90
Parking Meter 10,672.84 300.87 3.50 7,467.96 13. 15
Fire Marshall 17,124.90 478.85 488.96 532.67
Health 107,252.28 17,063.09 172.51 2,622.87 3,883.81
Sanitation 415,807.85 2,668.73 689.73 19,127. 19 20,408.87
Sanitation Garage 44,179.29 904.55 877.35 257,05
Garage Stores - Shop
Garage Stores - Gas & Oil
Public Welfare 7,392.96 225.74 41.34 421.92
Civil Defense 2,709.00 3.38 126.35 640. 14
Wichita Co,Water Imp.Dist.#2 70,223. 18
General Government Adjustments 4,044.98
General Government Adjustments
Accounts Receivable
Hot Checks
Accounts Payable - Insurance
Accounts Payable
Miscellaneous
Total General Government 2,245,872.08 117,558.34 4,993.25 93,987. 12 275,875.82
Page 18
Exhibit F
Total
Sundry Bldgs. & Warrants
Charges Stores Land Structures Equipment Other Issued
$ 118.00 $ 7.65 $ 22,801.27
1,940.32
1,025.34 2,559.93 35,650.65
2,534.67 3,096.80 65,172.93
1,015.28 239.00 21,842.79
1,977.93 1,226.94 31,312.97
6,522.o4 96.04 33,059.51
344.17 344.75 10,951.39
10,571.83 2,361.64 108,838.75
915.41 5,451.64 422.55 46,22o. 16
1°,484.82 10,484.82
227.96 8,062. 13
321.60 421.00 7,625.01
1,103.7o 19,337.29
21,118.39 2,150.85 40,420.23 716,898.71
30,596.37 4,500.00 22.01 5,839.40 655,418.47
750.86 14,869.08
467.05 13,389.71
5,458.70 22.50 8,905.49 117,681.08
64,186.73
761.56 739.71 i4,719.39
1,990.84 50.05 128.89 35,803.27
3,967.96 2,769.35 135,456.79 242,690.39
570.88 1,157.72 3,531.99 23,718.91
1,157. 11 125. 12 19,907.61
6,505.92 1,436.64 138,937. 12
29,904.63 274.00 34,622.85 100.00 523.603.85
3,043. 19 550.00 49,811.43
7,583.65 7,583.65
44,475.78 44,475.78
91,020.25 99,102.21
99.11 1,630.39 5,208.37
70,223. 18
4,044.98
5,083.36 5,083.36
36,223. 16 36,223. 16
90.00 90.00
12,488.36 12,488.36
13,163.93 13,163.93
75.00 75.00
229,174. 11 62,544.25 4,500.00 11,898. 12 243,614. 18 62,690.45 3,352,707.72
Page 18
City of Wichita Falls, Texas Exhibit F
(Continued)
ANALYSIS OF CASH DISBURSEMENTS
October 1, 1962 to September 30, 1963
Salaries Maint. of Misc.
& Bldgs. , Imps. Maint. of Contractual
Account Wages Supplies & 'Structures Equipment Services
Street Fund
Street Roadways $ 155,849.08 $ 7,990. 14 $143,983.42 $ 19,734. 15 $ 5,912.67
Street Paving Accts. Payable
Street Accounts Receivable
Street Paving Liens
Street Cleaning 30,454.68 845.42 5,900.43 319.68
Street Garage 35,163.27 2,350.20 119.33 350.34 210.35
Street Stores
Total Street Fund 221,467.03 11,185.76 144,102.75 25 ,984.92 6,442.70
Library Fund
Kemp Public Library 36,399.82 3,044.59 113.79 3,400.42 3,463.81
Park Furd
Recreation 35,592.34 3,061.19 2.40 394. 12 464.28
Golf 33,690.23 9,122. 13 559.50 2,033.72 3,812.27
General Parks 112,185.22 18,094.99 3,901.01 9,402.75 7,152.29
Parks Accounts Payable
Cemeteries 27,807.00 2,416.73 788.22 1,913.25 307. 10
Park Administration 25,835.13 4,126.72 7.39 1,347.40 4,619.87
Total Park Fund 235,109.92 36,821.76 5,258.52 15,091.24 16,355.81
Sewer Fund
Sewer Maintenance 65,111.80 4,452. 13 4,015.55 2,042. 14 6,901.15
Sewage Treatment & Disposal 23,777.07 1,697.80 1,566.36 2,265.63 10,076.83
Transfer of Surplus Funds
Sewer Accounts Receivable
Sewer Special Contingent Liab.
Sewer Accounts Payable
Total Sewer Fund 88,888.87 6,149.93 5,581.91 4,307.77 16,977.98
Water Fund
Water Source of Supply 21,072.85 ,.517.02 627.66 2,874.38 884.80
Water Accounts Receivable
Water Power and Pumping 7,596.00 2,021. 19 64.49 1,647.53 84,137.46
Water Purification 33,703.50 18,640. 15 93.39 2,396.01 1,557.81
Cypress Plant 30,215.93 85,499.09 134.06 2,616.77 3,186.71
Water Transmission & Dist. 156,304.51 7,882.27 1,310.29 20,098.57 2,495.30
Water Collection & Accounting 70,693.18 17,337.86 1,343.85 2,618.53
Consumer Deposits
Water Cash Over & Short
Advance Payment of Int. on
Called Bonds
Page 19
Exhibit F
(Continued)
Total
Sundry Bldgs. & Warrants
Charges Stores Land Structures Equipment Other Issued
$ 10,725.81 $ 30,687.27 $ 55,143.20 $430,025.74
$ 19,393.46 19,393.46
352.50 352.50
11,334.99 11,334.99
1,958.59 9,372.25 48,851.05
2,346.41 $ 15,000.00 6,654.45 5,130.77 67,325. 12
$ 60,911.94 60,911.94
15,030.81 60,911.94 15,000.00 37,341.72 69,646.22 31,080.95 638,194.80
2,197.35 2,591.98 16,304.01 67,515.77
2,006.40 25.00 1,766.91 43,312.64
2,299.49 6.99 4,587. 14 56,111.47
7,475.94 18,761. 16 5,004.3o 181,977.66
4,334.27 4,334.27
1,922.07 2,842. 15 37,996.52
1,530.20 39.34 1,922. 19 39,428.24
15,234.10 18,83249 16,122.69 4,334.27 363,160.80
4,818.06 20,374.92 8,367.78 116,083.53
1,453.75 105.00 40,942.44
50,000.00 50,000.00
50,021.40 50,021.40
8,224.07 8,224.07
13,019.93 13,019.93
6,271.81 20,374.92 8,472.78 121,265.40 278,291.37
1,573.97 8,986.71 38,537.39
1,01o.66 1,010.66
536.06 )86.00 1,679.01 98,167.74
2,230.52 1,660.20 60,281.58
1,945.34 635.39 124,233.29
10,673.33 49,073. 17 247,837.44
8,658.94 37.00 6,960.84 107,650.20
50.34 72,537.50 72,537.5o
50.34
55,805.00 55,805.00
Page 19
Exhibit F
City of Wichita Falls, Texas (Continued)
ANALYSIS OF CASH DISBURSEMENTS
October 1,1962 to September 30, 1963
Salaries Maint. of Misc.
& Bldgs. , Imps. Maint. of Contractual
Account Wages Supplies & Structures Equipment Services
Water Fund (Continued)
Water District 4 & 5
Water Administration $ 39,416.84 $ 617. 13 $ 248.29 $ 10,029.59
Sewer Revenue Bond Int.& Sinking
Transfer of Water Surplus Funds
Water Meter 80,632.20 3,806.63 49.99 5,332.21 1,498.95
Water Special Contingent Liab.
Water I.B.M. Section 25,530.49 5,052.26 89.28 15,243.09
Water Dept. Stores
Water Accounts Payable
Total Water Fund 465,165.50 143,373.60 2,279.88 36,646.89 121,652.24
Social Security Fund
Payroll Fund
General Government Int. & Sinking
Interest Fund Securities
Debt Service
Total Interest & Sinking
Sewer Int.& Sinking Fund
Water Interest & Sinking Fund
1959 Water Bond Improvement Fund
Wichita Co. Water Improvement Dist.#1
1963 Bond Funds
Interest & Sinking
Street & Storm Drainage
Park
Auditorium
Library
Police
Sewer
Fire Stations
Garbage Disposal
Water
Total 1963 Bond Funds
Total Disbursements for Year $3,292,903.22 $318,133.98 $162,330. 10 $179,418.36 $448,400.89
Page 20
Exhibit F
(Continued)
Total
Sundry Bldgs. & Warrants
Charges Stores Land Structures Equipment Other Issued
S $ 1.00 $ 1.00
7,119.22 $ 2,347.76 59,778.83
81,532.50 81,532.50
250,000.00 250,000.00
5,578.46 3,981.99 100,880.43
31,985.03 31,985.03
1,797.27 620.02 48,332.41
102,370.71 102,370.71
12,476.64 12,476.64
95,968.45 102,370.71 523.00 75,945.09 449,543.33 1,493,468.69
146,919.20 146,919.20
3,292,903.22 3,292,903.22
100,000.00 100,000.00
989,381.25 989,381.25
989,381.25 100,000.00 1,089,381.25
50,006.25 35,384.61 85,390.86
145,953.74 i45,953.74
187,250.51 187,250.51
7,632.53
46,521.40 46,521.4o
1,350,000.0o 1,350,000.0o
250,000.00 250,000.0o
450,000.00 450,000.0o
120,000.00 120,000.00
175,000.00 175,000.00
2,350,000.00 2,350,000.00
140,000.00 140,000.00
25,055.00 25,055.00
450,000.0o 450,000.00
5,356,576.40 5,356,576.40
6,1,549,217.87 $225,826.90 $ 19,500.0o $ 91,562.23 $430,104.97$9,787,948.34$16,505,346.86
Page 20
City of Wichita Falls, Texas Exhibit G
ANALYSIS OF CASH AND SECURITIES BY FUNDS
October 1, 1962 to September 30, 1963
Balance Warrants Cash Fund
Fund 1o/1/62 Cancelled Deposits On Hand In
General Government Funds
General Fund $ 259,968.00 $ 98.60$3,170,107.02 S400,057. 15
General Imprest Fund - $ 625.00
Sanitation Collections 4,179.63
Street Fund 4,066.29 660,965.05 300,000.00
Library Fund 54,995.82 72,075.72 80,000.00
Library Time Deposit 14o,000.00
Park Fund 39,563.28 367,482.42 250,000.00
Cemetery Trust Fund 21,031.20
Social Security Fund 2.11 146,964.99
Payroll Fund 32.43 3,292,903.22
Interest Fund 321,003.37 1,174,478.97 383,367.27
Interest Fund Time Deposit 300,000.00
450,000.00
Sinking Fund 667,000.00
W.C.W.C. I.D.#1 Fund 28,098.60 5.40
W.C.W.C. I.D.#1 Trust Fund 61,554.03 1,341.77
Total 1,090,282.70 136.43 8,886,319. 16 4,804.63 2,670,424.42
Water System Funds
1959 Waterworks Imp.Bond 652,749. 17 23,788.04 300,000.00
1959 Waterworks Imp. Time
Deposits 750,000.00
Water Fund 413,890.86 1,969,723.24 700,000.00
Water Time Deposit 1,300,000.00
Water Imprest Fund 600.00
Water Collections 35,175.38
Water Interest Fund 52,537 08
Water Sinking Fund 93,416.66
Total 1,066,640.03 1,993,511.28 35,775.38 3,195,953.7h
Sewer System Funds
Sewer Fund 107,594.25 377,904.42 50,000.00
Sewer Time Deposit 100,000.00
Sewer Collections 2,342.53
Sewer Revenue Bond
Interest Fund 39,021.65 861.91
Sewer Int. Time Deposit 50,000.00 ,
50,000.00
00.00
Sewer Revenue Bond
Sinking Fund
35,000.00
Total 196,615.88 378,766.33 2,342.53 330,507,30
Page 21
Exhibit G
Time Deposits Balance 9/30/63
Transfers Warrants Warrants Purchased by Time
Note # Out Issued Balance Outstanding Warrants Cash Deposits
# 1 $ 400,000.00$3,352,707.72 $ 77,523.05 $ 55,564.43 $ 133,087.48
625.00 625.00
4,179.63 4,179.63
# 2 300,000.00 638,194.80 26,836.54 33,732.11 60,568.65
# 3 140,000.00 67,515.77 (444.23) 1,722.90 1,278.67
# 4 80,000.00 6o,000.00 $ 6o,000.00
# 5 250,000.00 363,160.8o 43,884.90 8,813.01 52,697.91
21,031.20 21,031.20
# 6 24.72 146,919.20 23. 18 40,276.82 40,300.00
# 7 32.43 3,292,903.22 -o- 151,167.39 151,167.39
# 8 1,117,000.00 422,381.25 339,468.36 1,125.00 340,593.36
# 9 300,000.00 450,000.00 450,000.00
# 10 667,000.00 -o- -o-
# 11 20,471.47 7,632.53 -o- -o-
# 12 62,895.80 -0- -0-
2,670,424.42 8,958,415.29 1,023,127.63 292,401.66 805,529.29 510,000.00
# 13 750,000.00 187,250.51 39,286.70 2,721.49 42,008. 19
# 14 300,000.00 450,000.00 450,000.00
# 15 1,445,953.74 1,493,468.69 144,191.67 42,813.93 187,005.6o
# 16 700,000.00 600,000.00 600,000.00
600.00 600.00
35,175.38 35,175.38
# 17 52,537.08 -o- -o-
# 18 93,416.66 -o- -0-
3,195,953.74 1,826,672.94 1,269,253.75 45,535.42 264,789.17 1,050,000.0o
# 19 145,507.30 278,291.37 111,699.98 12,897.81 124,597.79
# 20 50,000.00 50,000.00 50,000.00
2,342.53 2,342.53
# 21 85,000.00 50,390.86 -0- -0-
# 22 50,000.00 50,000.00 50,000.00
23 35,000.00 -0- -0-
330,507.30 363,682.23 214,042.51 12,897.81 126,940.32 100,000.00
Page 21
City of Wichita Falls, Texas Exhibit G
(Continued)
ANALYSIS OF CASH AND SECURITIES BY FUNDS
October 1, 1962 to September 30, 1963
Balance Warrants Cash Fund
Fund 10/1/62 Cancelled Deposits On Hand In
Bond Funds
General Obligation Bonds
Auditorium $ 495,012.83
Fire Stations 150,003.89
Garbage Disposal 125,003.24
Library 125 ,003.24
Parks 320,008.30
Police Station 285,007.39
Street and Storm Drainage 1,500,038.88
Interest Fund 46,521.40
Total 3,046,599. 17
Water and Sewer Revenue Bonds
Water 525,204.41
Sewer 2,500,973.36
Water & Sewer Int. & Sinking 70,532.50
Water & Sewer Reserve 11,000.00
Total 3,107,710.27
Total 1963 Bond Fund 6,154,309.44
TOTAL ALL FUNDS $2,353,538.61 $ 136.43 $17,412,906.21 $ 42,922.54$6,196,885.46
Interest & Sinking Fund Securities - Note #2
Paying Agents Principal and Coupon Accounts
City National Bank, Wichita Falls, Texas
Water Revenue Bonds - Interest & Sinking
Waterworks Bond Interest Coupon
First Wichita National Bank, Wichita Falls, Texas
W.C.W.C.I.D. #5 Bond Interest Coupon
Mercantile National Bank, Dallas, Texas
General Obligation Bond Principal
General Obligation Bond Interest Coupons
W.C.W.C.I.D.#1 Bond Principal
W.C.W.C.I.D.#1 Interest Coupons
Sewer Revenue Bond Principal
Sewer Revenue Bond Interest Coupon
Water Revenue Bond Principal
Water Revenue Bond Interest Coupon
Total
Total
Combined Cash & Securities Total
Page 22
Exhibit G
(Continued)
Time Deposits Balance 9/30/63
Transfers Warrants Warrants Purchased by Time
Mote # Out Issued Balance Outstanding Warrants Cash Deposits
$ 450,000.00 $ 45,012.83 $ 450,000.00 $ 45,012.83 $ 450,000.00
140,000.00 10,003.89 140,000.00 10,003.89 140,000.00
25,055.00 99,948.24 $ 55.00 25,000.00 100,003.24 25,000.00
120,000.00 5,003.24 120,000.00 5 ,003.24 120,000.00
250,000.00 70,008.30 250,000.00 70,008.30 250,000.00
175,000.00 110,007.39 175,000.00 110,007.39 175,000.00
1,350,000.00 150,038.88 1,350,000.00 150,038.88 1,350,000.00
46,521.40 -0- 46,521.40 -o- 46,521.4o
2,556,576.4o 490,022.77 55.00 2,556,521.40 490,077.77 2,556,521.40
450,000.00 75,204.41 450,000.00 75,204.41 450,000.00
2,350,000.00 150,973.36 2,350,000.0o 150,973.36 2,350,000.00
70,532.50 70,532.50
11,000.00 ll,000.00
2,800,000.0o 307,710.27 2,800,000.00 307,710.27 2,800,000.00
5,356,675.40 797,733.04 55.00 5 , 356,521.40 797,788.04 5,356,521.40
$6,186,885.46$16,505,346.86$3,304,156.93 $350,889.89$5,356,521.4o 1,995,046.82 7,016,521.40
103,000.00
f24 66,168.74
2,350.00
112.50
126,000.00
38,750.00
21,000.00
2,656.25
525,000.00
27,912.50
2,037,000.0o
57,328.75
2,838,110.0o
$4,899,335.56$7,119,521.4o
$12,018,846.96
Page 22
City of Wichita Falls, Texas
NOTES TO ANALYSIS OF CASH AND SECURITIES BY FUNDS
September 30, 1963
Transfers
In Out
Note 1 - General Fund
From Time Deposit Maturity $ 100,000.00
From Time Deposit Maturity 100,000.00
From Time Deposit Maturity 100,000.00
From Time Deposit Maturity 100,000.00
From Social Security Fund 24.72
From Payroll Fund 32.43
To Time Deposit $ 300,000.00
To Time Deposit 100,000.00
Total $ 400,057. 15 S 400,000.00
Note 2 - Street Fund
From Time Deposit Maturity $ 75,000.00
From Time Deposit Maturity 75,000.00
From Time Deposit Maturity 75,000.00
From Time Deposit Maturity 75,000.00
To Time Deposit $ 225,000.00
To Time Deposit 75 000.00
Total $ 300,000.00 $ 300,000.00
Note 3 - Library Fund
From Time Deposit Maturity $ 10,000.00
From Time Deposit Maturity 10,000.00
From Time Deposit Maturity 10,000.00
From Time Deposit Maturity 50,000.00
To Time Deposit $ 80,000.00
To Time Deposit 10,000.00
To Time Deposit 50,000.00
Total $ 80,000.00 $ 140,000.00
Note 4 - Library Fund Time Deposit
From Library Fund $ 80,000.00
From Library Fund 10,000.00
From Library Fund 50,000.00
To Library Fund $ 10,000.00
To Library Fund 10,000.00
To Library Fund 10,000.00
To Library Fund 50,000.00
Total $ 140,000.00 $ 80,000.00
Page 23
City of Wichita Falls, Texas
NOTES TO ANALYSIS OF CASH AND SECURITIES BY FUNDS
September 30, 1963
Transfers
In Out
Note # 5 - Park Fund
From Time Deposit Maturity $ 50,000.00
From Time Deposit Maturity 50,000.00
From Time Deposit Maturity 50,000.00
From Time Deposit Maturity 100,000.00
To Time Deposit $ 150,000.00
To Time Deposit 50,000.00
To Time Deposit 50,000.00
Total $ 250,000.00 $ 250,000.00
Note 6 - Social Security Fund
To General Government Fund $ 24.72
Note '7 - Payroll Fund
To General Government Fund $ 32.43
Note 8 - General Government Interest Fund
From W.C.W.C.I.D. # 1 Fund $ 20,471.47
From W.C.W.C.I.D. # 1 Trust Fund 62,895.80
From Interest Time Deposit Fund 300,000.00
To General Government Sinking Fund $ 667,000.00
To Interest Time Deposit Fund 150,000.00
To Interest Time Deposit Fund 300,000.00
Total $ 383,367.27 $1,117,000.00
Note 9 - Interest Time Deposit Fund
From General Government Interest Fund $ 150,000.00
From General Government Interest Fund 300,000.00
To General Government Interest Fund $ 300,000.00
Total $ 450,000.00 $ 300,000.00
Note 10 - General Government Sinking Fund
From General Government Interest Fund $ 667,000.00
Page 24
City of Wichita Falls, Texas
NOTES TO ANALYSIS OF CASH AND SECURITIES BY FUNDS
September 30, 1963
Transfers
In Out
Note 11 - W.C.W,C. I.D. # 1 Fund
To General Government Interest Fund $ 20,471.47
Note 12 - W.C.W,C. I.D. #1 Trust Fund
To General Government Interest Fund $ 62,895.80
Note 13 1959 Waterworks Improvement Fund
From Time Deposit Maturity $ 50,000.00
From Time Deposit Maturity
50,000.00
From Time Deposit Maturity 150,000.00
From Time Deposit Maturity 50,000.00
To Time Deposit
$ 500,000.00
To Time Deposit
50,000.00
:u Time Deposit 150,000.00
To Time Deposit
50,000.00
Total $ 300,000.00 $ 750,000.00
Note 14 - Water Improvement Time Deposit Fund
From 1959 Waterworks Improvement Fund
$ 500,000.00
From 1959 Waterworks Improvement Fund
50,000.00
From 1959 Waterworks Improvement Fund 150,000.00
From 1959 Waterworks Improvement Fund 50,000.00
To 1959 Waterworks Improvement Fund 50,000.00
To 1959 Waterworks Improvement Fund 50,000.00
To 1959 Waterworks Improvement Fund 150,000.00
To 1959 Waterworks Improvement Fund 50,000.00
Total $ 750,000.00 $ 300,000.00
Note 15 - Water Department Fund
From Time Deposit Maturity $ 100,000.00
From Time Deposit Maturity 100,000.00
From Time Deposit Maturity 400,000.00
From Time Deposit Maturity 100,000.00
To Water Interest Fund $ 52,537.08
To Water Sinking Fund 93,416.66
To Time Deposit
300,000.00
To Time Deposit 400,000.00
To Time Deposit 100,000.00
To Time Deposit 400,000.00
To Time Deposit 100,000.00
Total $ 700,000.00 $ 1,445,59,174
Page 25
City of Wichita Falls, Texas
NOTES TO ANALYSIS OF CASH AND SECURITIES BY FUNDS
September 30, 1963
Transfers
In Out
Note 16 - Water Time Deposit Fund
From Water Department Fund $ 300,000.00
From Water Department Fund 400,000.00
From Water Department Fund 100,000.00
From Water Department Fund 400,000.00
From Water Department Fund 100,000.00
To Water Department Fund $ 100,000.00
To Water Department Fund 100,000.00
To Water Department Fund 400,000.00
To Water Department Fund 100,000.00
Total $1,300,000.00 $ 700,000.00
Note 17 - Water Interest Fund
From Water Department Fund $ 52,537.08
Note 18 - Water Sinking Fund
From Water Department Fund $ 93,416.66
Note 19 - Sewer Department Fund
From Time Deposit Maturity $ 50,000.00
To Sewer Revenue Bond Interest $ 45,507.30
To Sewer Revenue Time Deposit 50,000.00
To Sewer Revenue Time Deposit 50,000.00
Total $ 50,000.00 $ 145,507.30
Note 20 - Sewer Time Deposit Fund
From Sewer Department Fund $ 50,000.00
From Sewer Department Fund 50,000.00
To Sewer Department Fund 50,000.00
Total $ 100,000.00 $ 50,000.00
Note 21 - Sewer Revenue Bond Interest Fund
From Sewer Department Fund $ 45,507.30
From Time Deposit Maturity 50,000.00
To Sewer Revenue Sinking Fund $ 35,000.00
To Time Deposit 50,000.00
Total $ 95,507.30 85,000.00
Page 26
City of Wichita Falls, Texas
NOTES TO ANALYSIS OF CASH AND SECURITIES BY FUND
September 30, 1963
Transfers
In Out
Note 22 - Sewer Interest Time Deposit Fund
From Sewer Revenue Bond Interest $ 50,000.00
To Sewer Revenue Bond Interest
$ 50,000.00
Total $ 50,000.00 3 50,000.00
Note 23 - Sewer Revenue Bond Sinking Fund
From Sewer Revenue Interest Fund $ 35 ,000.00
Note 24 - Water Revenue Bonds - C. N. B. , Trustee
The Balance of $66,168.74 in this fund represents payments made from the Interest
and Sinking funds for redemption of Principal and Interest Coupons. However, funds
from the 1963 Bond issue were transmitted to the State of Texas for retirement of
this bond issue, and this amount is to be refunded to the City.
Note 25 -
Transfers of Cash by Checks were made from the Water Fund in the amount of $250,000.00
and from the Sewer Fund in the amount of $50,000.00 to the General Government Fund.
Since checks were written, these transfers are shown as Cash Receipts and Warrants
issued instead of Fund Transfers.
Page 27
City of Wichita Falls, Texas Exhibit H
STATEMENT OF REVENUE AND EXPENDITURES
October 1, 1962 to September 30, 1963
General Water
Government Department
Revenue
Taxation Sch. H 1 $ 3,437,655. 11
Service Sales (Refuse, Water, Sewer) Sch. H 4-7 630,913.89 $ 1,692,520.44
Installations and Other Revenue Sch. H 4-7 148,707.63
Gain or (Loss) on Stores Operations 11,661.79 2,342.63
Gain on Sale of Assets 43,945.45 2,527.95
Interest Received - Time Deposits & Securities 13,309.98 14,292.94
Donations Received Sch. H 9 431,157.83 99,705.54
Premium on Sale Bonds Series 1963 Sch. A 8 77.77 204.41
Other Income Exhibit E 941,314.44
Total Revenue $ 5,510,036.26 1,960,301.54
Exr. ' Ltures
Operation and Maintenance Sch. H 10 3,695,140.20 802,787. 15
Rebates and Allowances Sch. H 4 8,958. 14 13,509.52
Judgements, Damages and Court Costs 3,377.91 327.50
Employees Medical and Surgical Expense 4,913.62 351. 14
Employees Pension and Retirement Benefits 93,464.44 14,638.74
Social Security Contributions 55,305.53 15,762.92
Interest and Fiscal Agent Fees 324,184.50 89,039. 16
Airport Landing Fees 3,999.98
Civil Defense Expense 3,411.26
Loss on Sale of Assets 14,033.96 1,028.02
Donations 3,359.82 2,847.66
Bad Debts 7,814. 14 2,395.27
Miscellaneous 1,849.88
Other 62.34
Total Expenditures 4,217,963.50 944,599.30
Excess of Revenues Over Expenditures 1,292,072.69 1,015,702.24
Less Depreciation of Capital Improvements Sch. A 3 216,935. 12 448,666.91
TOTAL LIABILITIES $ 1,075,137.64 $ 567,035.33
Page 28
Exhibit H
Sewer
Department Totals
$ 3,437,655. 11
$ 334,276.42 2,657,710.75
13,326.61 162,034.24
14,004.42
4,845.00 51,318.40
1,579.4i 29,182.33
52,937.65 583,801.02
973.36 1,255.54
941,314.44
407,938.45 7,878,276.25
122,470.95 4,620,398.30
3,512.98 25,980.64
3,705.41
60.55 5,325.31
2,680.71 110,783.89
3,125.97 74,194.42
36,677.87 449,901.53
3,999.98
3,411.26
3,660.00 18,721.98
6,207.48
4,590.86 14,800.27
1,849.88
62.34
176,779.89 5,339,342.69
231,158.56 2,538,933.49
130,354.50 795,956.53
$ 100,804.06 $ 1,742,977.03
Page 28
ity of Wichita Falls, Texas Schedule A-1
ANALYSIS OF TAXES RECEIVABLE
As Of September 30, 1963
Balance Balances
Beginning Tax Roll Collections Refunds Adjustments Outstanding
'ity Taxes by Year Of Year 1962 1962 1962 1962 9/30/63
1962 $ -o- $3,441,335.32C,195,313.94)$ 1,575.65 $ (5,734.04) $ 241,862.99
1961 244,764.74 -o- (55,790.38) 609.82 (1,140.45) 188,443.73
1960 153,476.30 -o- (18,777.85) 259. 11 (76.47) 134,881.08
1959 102,411.56 -o- (9,241. 16) 62.79 (309.87) 92,923.32
1958 68,480.50 -o- (4,731.38) 27.52 (551.36) 63,225.28
1957 55,968.01 (2,501.35) -o- (417.60) 53,049.06
?56 & Prior 261,668.74 (5,538.67) -0- (410.00) 261,498.09
Totals $8,867,769.85$3,441,335.32$(3,291,894.74)$ 2,534.89 $ (8,639.79)$1,035,883.55
ater District # 1 - by Year
1962 s -o- $ s $ $ ( . 10) $ (. 10)
1961 -o- -0-
1960 13,402.49 ( 1,705.05) 21.54 (38.02) 11,680.96
1959 11,605.99 (1,142.00) 7.04 (37.63) 10,433.40
1958 10,872.40 (877. 11) 5.35 (89.6o) 9,911.04
1957 8,584.70 (283.77) 3.90 (72.6o) 8,232.23
956 & Prior 51,189.26 (870.07) -0- (580.49) 49,738.70
Totals $ 95,654.84 $ (4,878.00)$ 37.83 $ (818.44) $ 89,996.23
Water District # 4 - By Year
1959 $ 1,035.00 $ (238.25) $ 796.75
1958 742.75 (238.25) 504.50
1957 365.2o (61.25) 303.95
'956 & Prior 379.90 (69.00) 310.90
Totals $ 2,522.85 $ (606.75) $ 1,916. 10
iter District # 5 - By Years
1959 3,892. 12 $ (580.72) $ 3,311.40
1958 4,297. 12 (518.34) 3,778.78
1957 1,734. 19 ( 187. 12) 1,547.07
Totals S 9,923.43 $ (1,286. 18) $ 8,637.25
)mbined Totals
1962 $ -0- $3,441,335.32$3,195,313.94 $ 1,575,65 $ (5,734. 14) $ 241,862.89
1961 244,764.74 (55,790.38) 609.82 (1,140.45) 188,443.73
1960 166,878.79 (20,482.91) 280.65 (114.49) 146,562.04
1959 118,944.67 (11,202. 13) 69.83 (347.50) 107,464.87
1958 84,392.77 (6,365.08) 32.87 (640.96) 77,419.60
Page 29
City o.f Wichita Falls , Texas Schedule A-1
(Continued)
ANALYSIS OF TAXES RECEIVABLE
As Of September 50, 1963
Balance Balances
Beginning Tax Roll Collections Refunds AdjUdOkelis Outstanding
City Taxes by Year Of Year 1962 1962 1962 1962 9/30/63
Combined Totals (Continued)
1957 $ 66,652. 10 $ $ (3,033.49)$ 3.90 $ (490.204 63,132.31
1956 & Prior 313,237.90 (6,477.74) -0- (990.49) 311,547.69
Totals 994,870.97 3,441,335.32(3,298,665.67) 2,572.72 (9,458.23) 1,136,433.13
Less
Returned Checks in Refunds 245.37 245.37
Totals S 994,870.97$3,441,335.32(3,298,420.30)$ 2,327.35$ (9,458.2341,136,433.13
Page 30
City of Wichita Falls, Texas Schedule A-2
ANALYSIS OF AMOUNTS DUE FROM OTHER FUNDS
As Of September 30, 1963
General Water Sewer
Government Department Department Totals
Amounts Due From Bond Funds
Sewer Revenue Bonds Series 1963 $ 52,130.46 $ 52,130.46
General Obligation Bonds Series 1963 $ 6,997.44 6,997.44
Water Revenue Bonds Series 1960
(Unissued at this date) $ 10,693. 11 10,693. 11
Total Due From Bond Funds $ 6,997.44 $ 10,693. 11 $ 52,130.46 $ 69,821.01
Amounts Due From Other Funds
To Sewer from Water $ 9,682.45 $ 9,682.45
To Sanitation From Street $ 11,919.59 11,919.59
To Street From General 72,566.42 72,566.42
To Water From Sewer $ 36,495. 10 36,495. 10
To Water From General 16,523.87 16,523.87
To Sewer From General 13,390.90 13,390.90
Total Due From Other Funds $ 84,486.01 $ 53,018.97 $ 23,0f3.35 $ 160,578.33
ANALYSIS OF AMOUNTS DUE TO OTHER FUNDS
As Of September 30, 1963
Amounts Due To Other Funds
From Water to Sewer $ 9,682.45 $ 9,682.45
From Street to Sanitation $ 11,919.59 11,919.59
From General to Street 72,566.42 72,566.42
From Sewer to Water 36,495. 10 36,495. 10
From General to Water 16,523.87 16,523.87
From General to Sewer 13,390.90 1390.90
•
Total Due to Other Funds $ 114,400.78 $ 9,682.45 $ 36,495. 10 $ 160; 78.33
ANALYSIS OF OTHER ACCOUNTS RECEIVABLE
As Of September 30, 1963
General
Government Total
Shope Rite, Inc. to Sal' cf Sanitation
Land and Improvements $ 50,000.00
$
Paving Leins Receivable 18,114.68 18,114.680
Other Miscellaneous Items 3,604.69 3,604.69
Total $ 71,719.37 $ 71,719.37
Page 31
City of Wichita Falls, Texas Schedule A-3
ANALYSIS OF CAPITAL ASSETS
October 1, 1962 to September 30, 1963
Investment
Balance Write
Description 10/1/62 Additions Reductions Down
General Government
Memorial Auditorium $ 376,347. 17 $ 19,586. 14 $ 2,479. 12 $ 5,793.50
Sheppard Air Force Terminal 59,257.67 1,646.o6
Civil Defense 13,800.40 1,783.39 4,538.73
Mens Recreation Bldg. ,(Boys Club) 132,500.00 4,437.50
City County Public Relief Bldg. 13,805.00 238.20
Corporation Court 6,101.50 289.92 224.92
Engineering Department 9,974.72 87,221.50 (1,570.78)
Fire Department 373,771.02 33,407.41 70.00 29,675.81
Fire Marshall 4,241.00 125. 12 300.00 (83.88)
Finance Office 1,984.27
Garbage Department 173,585.50 35,673.25 31,782.80 25,635.35
Health Unit 43,556.44 1,481.64 870.20
Kemp Public Library 282,547.45 20,705.73 6,986.57
Park & Recreation Department 1,709,931.00 60,333.88 18,227.87
Personnel Department 275.00 105.00
Police Department 97,482. 15 43,753.58 6,240.00 18,257.50
Protective Inspection 11,356.00 1,684.40 3,409. 10
Public Relations Office 387.00
Purchasing Office 100.00 100.00
Street Department 13,885,632. 14 501,202.62 52,728.54 62,688.27
Municipal Parking Lot 4,556.41
Municipal Central Garage*Note 18 50,223.54 7,164.02
Taxation Department 300.00 2,609.27 1,984.27 73.o0
Traffic Engineering 118,479.81 202,142.20 371. 11 27,782.7E
Welfare Office 406.00 71.00
Wichita Falls General Hospital 347,611.79 3,725.91
Water Control District #11 3,312,270. 12 60.21
(3,001.50)
City Manager 2,519. 12 4o.00
Planning Engineer 150.00
Property Agent 1,813.82
20,978,275.29 1,067,006.40 97,800.45 216,935. 12
Water System 13,505,492. 17 512,764.45 2,62 7.37 448,666.91
Sewer System 3,476,789.86 132,910.47 1,505.00 130,354.50
Total $37,960,557.32 $1,712,681.32 $ 101,937.82 $ 795,956.53
Note 18 - This includes $15,000.00 down payment on land and buildings on East Scott acquired
from the Texas Highway Department for $155,000.00 leaving balance due of $140,000.00
of which $62,500.00 was paid subsequent to 9/30/63 and balance of $77,500.00 will be
due in June 1964 at which time title will be passed to the City and Texas Highway
Department will completely vacate the property.
Page 32
Schedule A
Distribution
Balance Land and Buildings & Furniture Autos &
9/30/63 Improvements Improvements & Fixtures Equipment Trucks
$ 387,660.69 $ 20,000.00 $ 275,774.31 $ 59,575.87 $ 32,310.51
57,611,61 57,611.61
11,045.06 135.00 10,610.06 $ 300.00
128,062.50 128,062.50
13,566.80 13,566.80
6,166.50 5,201.50 965.00
98,767.00 82,393.00 16,374.00
377,432.62 41,623.00 123,350.00 3,424.75 41,166.57 167,868.30
4,150.0o 456.00 3,694.00
1,984.27 1,984.27
151,840.60 17,507.00 3,388.6o 130,945.00
44,167.88 20,979.80 7,472.42 7,771.43 7,944.23
296,266.61 4,591.98 28,910.00 262,764.63
1,752,037.01 1,307,024.88 365,249.63 9,802.8o 12,895.20 57,064.50
170.00 170.00
116.738.23 9,000.00 41,149.95 8,944.80 4,378.95 53,264.53
6,262.50 1,092.50 5,170.00
387.00 387.00
-0- -0-
14,271,417.95 13,993,552.65 101,194.61 601.00 176,069.69
4,556.41 4,556.41
43,059.52 15,000.00 6,654.45 4,124.00 3,526.5o 13,754.57
852.00 852.00
292,468. 13 2,422.26 280,721.93 9,323.94
335.00 335.00
343,885.8.8 43,047.07 300,838.81
3,315,211,41 3,264,872.05 11,885.5g
2,479. 12 38'453'78
2,479. 12
150.00
150.00
1,813.82 1,813.82
21,730,546. 12 18,778,386.65 1,417,616.44 369,035.63 692,355. 12 473,152.28
13,566,962.34 797,744.44 12,005,256.97 22,468.50 686,764.5o 54,727.93
3,477,840.83 11,993.26 3,414,591.29 463.29 32,754.85 18,038. 18
U8,775,349.29 $19,588,124.35 $16,837,464.70 $ 391,967.38 $1,411,874.47 $545,918.39
Page 32
City of Wichita Falls, Texas Schedule A-4
CONTINGENT LIABILITIES - Water Department *
September 30, 1963
Term & Amount of
Date of Payment and Original
Contract First Due Date Amount
T. R. Boone, Jr. 15 Yr. 8/27/51 33-1/3%o 7/1/52 $ 1,900.00
E. E. Cloer 11/13/56 " 2/10.56 34,057.09
Solon Featherston it8/13/51 " 12/1/52 6,895.00
Fox-Hairston Development Co. it 3/28/55 " 12/1/54 11,007.31
Hamilton Investment Co. " 10/9/56 " 12/1/56 6,077.04
Hamilton Investment Co. 9/13/54 8/1/55 9,393.61
Hill and Moore 9/24/56 11/17/55 8,878.03
Hughes Development Co. , Inc. If
7/26/57 II 5/21/56 38,822.35
Hughes Development Co. , Inc. 7/26/57 5/13/56 8,670.64
Hughes Development Co. , Inc. II9/24/56 " 10/1/54 12,899.73
Hughes Development Co. , Inc. 8/24/53 7/9/51 81,253. 17
Estate of Homer Humphries II8/28/50 II7/1/50 1,979.72
Best Building Co. 11/12/56 6/29/57 49,997.50
B. D. Norris 1/15/57 1/10/55 21,253,56
Frank Parrish 8/28/50 7/1/53 1,979.72
C. L, �?.rs " 2i25/52 " 8/1/52 6,228.09
Mary Lillian Singleton if II 7/6/57 11,069.87
Mary Lillian_ Singleton 9/28/55 4/1/56 22,332.76
Sunnyside Development Co. 2/23/59 8/23/58 3,842.27
Sunnyside Development Co. " 10/23/56 It
11/24/55 17,515.23
University Park Corporation It 10/14/57 " 9/1/56 62,302.86
University Park Corporation " II 7/27/53 II 3/1/53 38,423.68
* Refer to Note # 5 of "Notes to Statement of Financial Condition "
Page 33
Schedule A-4
Balance Balance
9/30/62 Additions Payments 9/30/63
$ 305.01 $ 130.47 $ 174.54
16,518.84 2,419.81 14,099.03
417.30 417.30 -
3,842.04 1,036.35 2,805.69
1,243.92 814.47 429.45
1,356. 19 1,356. 19 -
2,066.00 1,058.01 1,007.99
9,987.54 4,913. 51 5 ,074.03
4,334.91 609.24 3,725.67
1,832.41 1,482.52 349.89
12,102.52 6,126.39 5,976. 13
342. 11 204.88 137.23
40,890.79 2,056.47 38,834.32
10,909.01 1,673.88 9,235. 13
342. 11 204.88 137.23
2,7)51.07 608.29 1,742.78
5,418.97 1,031.72 4,387.25
11,871. 18 1,312.78 10,558.40
2,000.83 358.46 1,642.37
6,180. 19 1,729.45 4,450.74
13,777.98 7,456.97 6,321.01
7,348.23 3,215.23 4,133.00 .
$ 155,439. 15 $ 40,217.27 $115,221.88
Page 33
City of Wichita Falls, Texas Schedule A-3
CONTINGENT LIABILITIES - Sewer Department*
September 30, 1963
Term & Amount of
Date of Payment and Original
Contract First Due Date Amount
Best Building Company, Inc. 15 Yr. 2/16/60 33-1/3%0 6/20/57 $ 49,246.45
E. E. Cloer General Contractor, Inc. " 7/9/56 ii 4/9/57 15, 125.00
E. E. Cloer ii 8/11/55 ii 7/31/54 23,530.44
Harold Davis, ABC Construction, et al " 2/22/54 " 8/1/54 2,338.06
Norman H. Downing " 7/25/55II
10/31/54 1,242. 11
N. H. Downing " 8/15/55 II 10/31/55 912.22
Joe R. Farabee II 6/10/53 9/1/52 1,879.33
Hamilton Investment Co. , Inc. t, 9/27/55II 8/24/56 3,193.90
Hamilton Investment Co. , Inc. " " 9/18/55 " 10/21/54 3,329.41
Hamilton Investment Co. , Inc. ii 1/4/52 if1/4/53 2,450.59
Hill &. Moore II 9/26/55 II
8/31/54 1,147.02
Wm. E. Huff II 1/8/40 367.19
Hughes Development Co. , Inc. ii 9/24/56 33-1/3%0 9/23/57 5,552.82
Hughes Development Co. , Inc. ii 3/26/57 II 8/30/56 25,426.95
Hughey. pi-velopment Co. , Inc. it 7/25/55 " 11/18/54 8,945.84
Hughes evelopment Co. , Inc. i, 3/9/55 10/28/55 20,789.42
Hughes Development Co. ,Inc. 8/31/53 II 7/9/51 31,463.88
Hursh & Smith " 3/22/54 " 2/1/54 2,822.04
Our Lady Queen of Peace School ii 9/19/55It 1/31/55 387.42
Sunnyside Development Co. " 7/11/56 " 10/29/55 12,827.70
Sunnyside Development Co. " 9/6/55 11/30/54 25,214.08
Sunnyside Development Co. " 2/20/54 " 4/1/54 38,417. 10
University Park Corporation " 8/12/55 " 11/30/54 11,369.93
University Park Corporation II
9/11/58 II 5/1/58 61,383.47
University Park Corporation ii2/8/54 II
2/1/54 37,478.85
Total
* Refer to Note # 5 of "Notes to Statement of Financial Condition"
Page 34
Schedule A-5
Balance Balance
9/30/62 Additions Payments 9/30/63
$ 47,752.90 $ 363. 19 $ 47,389.71
13,960.01 226. 14 13,733.87
20,637.86 463.24 20,174.62
1,553.65 138.68 1,414.97
84.75 84.75 -
882.75 75. 10 807.45
1,035.93 55.02 980.91
2,673. 14 89.92 2,583.22
2,469.26 194.92 2,274.34
1,081.54 190.77 890.77
618.62 93.44 525. 18
367. 19 - 367. 19
4,164.20 4,164.20
18,030.05 1,275.61 16,754.44
6, 63.89 458.36 5,905.53
4,665.75 2,523.63 2,142. 12
15,945.02 1,913. 16 14,031.86
1,277.83 227.51 1,050.32
334.63 12.04 322.59
11,294.79 373.98 10,920.81
17,292.77 321.61 16,971. 16
26,097.29 1,664.94 24,432.35
7,793.90 606.26 7,187.64
55,951.04 1,220.28 54,730.76
30,955. 17 972. 18 29,982.99
$ 293,283,73 $ 13,544.73 $ 279,739.00
Page 34
City of Wichita Falls, Texas
SPECIAL CONTINGENT LIABILITIES - Sewer Department*
September 30, 1963
Date First
Date Of Payment Original Balance
Contract Due Amount 9/30/62
Best Building Company 2/16/60 12/17/58 $ 5,585.76 $ 5,308.62
H. M. Davis 7/23/58 3/1/59 187.50 30.95
Dennis Construction Co. 9/24/59 7/31/59 4,110.82 3,471.74
Dennis Construction Co. 9/22/60 7/21/60 7,964.90 7,708.45
C. W. L. Dennis 12/8/58 3/1/60 4,877.03 4,777.85
D.F.M. Building Corporation 2/13/61 4/1/60 94,090.45 91,915.88
W. B. Featherston 7/10/61 4/10/61 475.94 472.34
Ford and Akin 4/29/60 12/31/59 8,513.22 8,407.04
Hamilton Investment Co. , Inc. 11/16/59 10/30/59 2,950.08 2,910.05
McKenney-Seabury Co. 10/10/60 9/1/60 7,591.37 7,021. 12
McKenney-Seabury Co. 10/10/60 4/30/60 10,334.90 9,661.67
Hawkeye Development Co. 11/14/60 10/7/60 10,281.76 10,241.37
Hawkeye Development Co. 10/10/60 11/30/59 31,774.59 30,425.78
Hawkeye Development Co. 12/10/62 2/9/61 2,213.40 -
McKenney-Seabury Co. 10/10/60 9/14/60 12,940.08 11,332.68
Hughes Development Co. 9/26/60 7/25/59 10,200.56
9,379.53
W. B. Hursh 10/13/60 9/27/60 1,103.62 1,090.50
International Paper 9/12/60 3/1/60 18,668.30 18,392.27
Lincoln Enterprises, Inc. 3/23/61 50,000.00 47,900.00
Lots, Incorporated 1/23/61 11/17/61 18,408.74 18,337.23
Lots, Incorporated 9/14/61 4/1/61 24,256.22 24,202.54
Douglas F,Leffall & Bloodworth 2/22/60 2/22/60 1,925.30 1,850.55
Lynwood Homes, Inc. 7/22/63 9/1/61 11,097.09 -
Lynwood Homes, Inc. 7/22/63 4/15/61 25,264.61
The MeadowLake Company 9/13/60 7/25/60 8,128.31 7,568. 17
The MeadowLake Company 5/14/63 1/61 8,681.07 -
The MeadowLake Company 5/14/63 2/62 5,681.47 -
Titus T. Mitchell 12/16/58 3/1/59 386.86 330.26
R. D, Montgomery 9/12/61 8/25/60 1,483.07 1,355.71
Motel Developers, Inc. 12/31/60 12/31/59 8,513.22 8,407.04
B. D. Norris 10/12/59 1/4/59 4,093.27 3,961.95
Robert Seabury Real Estate 7/27/59 11/9/56 3,540.25 2,804.90
Robert Seabury Real Estate 7/27/59 6/10/59 12,974.45 11,097.56
McKenney-Seabury Company 7/27/59 6/10/59 15,943.48 14,302.81
W. H. Spiser 2/16/60 3/1/57 3,511.56 2,689.32
Tanglewood Development Co. 8/31/61 8/31/61 22,152.70 22,152.70
University Park Corporation 5/25/59 3/1/59 1,547.38 1,266.99
Wichita Building Corporation 10/10/60 7/8/60 3,373.55 3,317.69
Totals $ 394,363.06
* Refer to Note #10 of "Notes to Statement of Financial Condition".
Page 35
Schedule A-6
9/3o/63
Additions Payments Balance
$ 147.75 $ 5,160.87
27.88 3.07
153.37 3,588.37
181.04 7,527.41
49.76 4,728.09
1,665.90 90,249.98
4.6o 467.74
48.43 8,358.61
28.83 2,881.22
278.24 6,742.88
354.65 9,307.02
336.59 9,904.78
932.86 29,492.92
$2,213.40 117.04 2,096.36
421.87 10,910.81
285.59 9,093.94
7. 16 1,083.34
303. 13 18,089. 14
5,325.52 42,574.48
87.34 18,249.89
71.49 24,131.05
67.51 1,782.84
11,097.09 11,097.09
25,264.61 25,264.61
268.65 7,299.52
8,681.07 389.33 8,291.74
5,681.47 12.66 5,668.81
22.79 307.47
71.77 1,283.94
48.43 8,358.61
62.62 3,899.33
156.99 2,647.91
619.42 1°,478. 14
589.55 13,713.26
212.45 2,476.87
50.45 22,102.25
82.38 1,184.61
65.55 3,252. 14
$ 52,937.64 $ 13,549.59 $ 433,751. 11
Page 35
City of Wichita Falls, Texas Schedule A-7
SPECIAL CONTINGENT LIABILITIES - Water Department*
September 30, 1963
Date First
Date of Payment Original Balance
Contract Due Amount 9/30/62
Best Building Company 12/17/58 12/17/58 $ 5,885.38 $ 4,362. 17
Dennis Construction Co. 9/24/59 7/27/59 5 ,902.89 4,154.77
C. W. L. Dennis 1/15/59 1/15/59 3,545.52 3,021.31
Dennis Construction Company 9/12/60 6/30/60 17,383.85 16,409.79
D, F. M. Building Corporation 2/13/61 4/1/60 85,777.82 76,526. 13
Hamilton Investment Co. , Inc. 11/27/59 10/30/59 10,066. 12 9,727.60
McKenney-Seabury Co. 10/10/60 5/31/60 34,301. 15 30,350.70
Hawkeye Development Company 1/23/61 10/15/60 20,697.27 20,449.47
Hawkeye Development 1/23/61 12/15/59 23,882.72 17,659.59
Hawkeye Development Co. 12/10/62 2/9/61 6,823.75
Hughes Development Co. , Inc. 2/13/61 5/28/59 11,066.81 7,630.71
W, B. Hursh 1/23/61 2/13/58 2,786.45 1,660.29
W. B. Hursh 1/23/61 7/1/60 1,909.72 1,638.44
W. B. Hursh 1/23/61 5/13/59 3,510.72 - 3,078.72
Leffall and Bloodworth 2/8/60 2/8/60 2,003.02 1,562.95
Lots T,:-orporated 10/10/60 4/10/60 6,866.39 6,153.77
Lots Incorporated 9/14/61 4/1/61 10,440.78 10,407.64
Lynnwood Homes, Inc. 7/22/63 4/15/61 42,538.26
Lynnwood Homes, Inc. 7/22/63 9/1/61 16,957.64 -
The Meadow Lake Co. 4/9/60 4/9/60 22,295.30 20,364.43
The Meadow Lake Co. 5/14/63 1/61 8,668.47 -
The Meadow Lake Co. 5/14/63 2/62 8,717.43 -
Titus T. Mitchell 12/16/58 3/1/59 755.09 6o6.67
R. D, Montgomery 9/13/60 7/15/60 2,509.89 2,043.80
R. D. Montgomery & C. B. Johnson 11/17/60 11/17/60 10,840.21 10,664.26
B, D. Norris 10/30/59 12/3/58 2,845. 17 1,981.80
McKenney-Seabury Co. 7/27/59 4/18/59 21,271.29 14,778.07
Robert Seabury Real Estate 7/27/59 5/26/59 22,486.40 14,589.09
Robert Seabury Real Estate 7/27/59 3/1/58 3,048.33 82.85
Mary Lillian Singleton 2/13/61 4/24/59 4,289.25 3,887.99
The International Paper Co. 9/12/60 3/1/60 18,317.74 16,795.59
Tanglewood Development Co. 8/31/61 8/31/61 11,662.90 11,560.71
University Park Corporation 5/25/59 3/1/60 2,820.61 1,483.48
The Wichita Building Corporation 9/12/60 7/8/60 6,716.24 6,388.34
Totals $ 320,021. 13
X Refer to Note # 10 of "Notes to Statement of Financial Condition."
Page 36
Schedule A-7
Balance
Additions Payments 9/30/63
$ 623.90 $ 3,708.27
778.89 3,375.88
�53.76 2,767.55
994.33 15,415.46
6,412.85 70,113.28
253.74 9,473.86
1,959.87 28,390.83
1,841.79 18,607.68
3,862.77 13,796.82
6,823.75 565. 13 6,258.62
1,214. 13 6,416.58
379.72 1,280.57
99. 14 1,539.30
213.38 2,865.34
247.4o 1,315.55
- 6, 153.77
891.57 9,516.07
42,538.26 42,538.26
16,957.64 16,957.64
1,015,24 19,349. 19
8,668.47 1,890.35 6,778. 12
8,717.43 88. 15 8,629.28
95.4o 511.27
222.32 1,821.48
373.81 10,290.45
331.93 1,649.87
1,938.67 12,839.40
2,397.68 12,191.4i
82.85 -
233.88 3,654. 11
1,512.09 15,283.50
447,45 11,113.26
360.69 1,122.79
372. 15 6,016. 19
$ 83,705.55 $ 31,985.03 $ 371,741.65
Page 36
City of Wichita Falls, Texas Schedule A-8
ANALYSIS OF AUTHORIZED BONDS SOLD DURING 1963
AND BONDS AUTHORIZED AND UNISSUED
As Of September 30, 1963
Total
Authorized Authorized Authorized
by Resolution By Balance
Bond Description Of Election Ordinance Unissued
1963 Series
General Obligation Bonds
Street & Storm Drainage Bonds 1963 $ 3,795,000.00 $1,500,000.00 $2,295,000.00
Park Bond Fund Series 1963 320,000.00 320,000.00
Auditorium Bond Fund Series 1963 795,000.00 495,000.00 300,000.00
Library Bond Fund Series 1963 250,000.00 125,000.00 125,000.00
Police Station Bond Fund Series 1963 750,000.00 285,000.00 465,000.00
Fire Station Bond Fund Series 1963 250,000.00 150,000.00 100,000.00
Garbage Disposal Bond Fund Series 1963 125,000.00 125,000.00
Total General Obligation Bonds - 1963 6,285,000.00 3,000,000.00 3,285,000.00
Water Sewer Revenue Bonds
Sewer Bond Fund - Series 1963 2,500,000.00 2,500,000.00
Water Bond Fund - Series 1963 525,000.00 525,000.00
Water Bond Fund - Series 1963 2,560,000.00 2,560,000.00
Total Water and Sewer Bonds - 1963 5,585,000.00 5,585,000.00
1960 Series
General Obligation Waterworks Tax Bonds 6,000,000.00 6,000,000.00
Sewer Revenue Bonds 2,500,000.00 2,500,000.00
Waterwcrks Revenue Bonds 6,500,000.00 6,500,000.00
Total 1960 Series 15,000,000.00 15,000,000.00
COMBINED TOTALS $26,870,000.00 $8,585,000.00 $18,285,000.00
Reference - Note #16 and #17
Page 37
Schedule A-8
Proceeds of Sale 1963 Bonds
Amount Sold Accrued Total
Face Value Premium Interest Proceeds
$ 1,500,000,00 $ 38.88 $ 8,118.91 $1,508,157.79
320,000.00 8.3o 2,100.84 322,109. 14
495,000.00 12.83 2,679.24 497,692.07
125,000.00 3.24 676.58 125,679.82
285,000.00 7.39 1,542.59 286,549.98
150,000.00 3.89 811.89 150,815.78
125,000.00 3.24 676.58 125,679.82
3,000,000,0o 77.77 16,606.63 3,016,684.40
2,500,000.00 973. 36 13,390.90 2,514,364.26
525,000.00 204.41 2,812.00 528,016.4i
2,560,000.00 13,711.87 2,573,711.87
5,585,000.00 1,177.77 29,914.77 5,616,092.54
$ 8,585 ,000.0o $ 1,255.54 $ 46,521.40 $ 8,632,776.94
Page 37
City of Wichita Falls, Texas Schedule A-9
BONDED INDEBTEDNESS
September 30, 1963
Issue Bonded Indebtedness
General. Obligation Bonds Principal Interest Agent Fee
Wichita County Water Control and
Improvement District #1 Refunding
Bonds - Series 1938 $ 48,000.00 $ 1,020.00 $ 14.40
Police and Fire Station Improvement
Bonds - Series 1940 6,000.00 210.00 16.00
Waterworks Improvement Bonds -
Series 1949 841,000.00 178,433.75 1,489.85
Street Improvement Bonds -
Series 1949 573,000.00 124,423.75 1,026.20
Park Improvement Bonds -
Series 1949 139,000.00 29,961.25 253.75
Fire Station Improvement Bonds -
Series 1949 72,000.00 15,262.50 139.40
Refunding Bonds -
Series 1970 905,000.00 89,100.00 1,229.00
Wichita County Water Control and
Improvement District #4 Bonds -
Series 1955 257,000.00 160,843.75 598.35
Waterworks Improvement Bonds -
Series 1955 1,020,000.00 150,450.00 1,632.00
Waterworks Improvement Bonds -
Series 1959 3,200,000.00 1,018,500.00 5,920.00
Sewer Improvement and Extent ion Bonds -
Series 1957 315,000.00 61,775.00 472.50
Wichita County Water Control and
Improvement District #5 - Series 1956 540,000.00 363,020.00 1,348.00
Wichita County Water Control and
Improvement District #6 - Series 1959 380,000.00 348,375.00 1,015.40
Wichita County Water Control Improve-
ment Bends District #4 - Series 1959 290,000.00 277,402.50 795.80
Wichita Falls Park Improvement Bonds -
Series 1963 320,000.00 111,100.00 118.40
Wichita Falls General Obligation Bonds -
Series 1963 2,680,000.00 1,292,600,00 1,261.60
Total General Obliation Bonds 11,586,000.00 4,222,477.50 17,330.65
Water and Sewer Revenue Bonds
Series 1963 5,585,000.00 2,260,212.50 2,554.55
Total Debt Requirements for
1963-64 Year
TOTAL BONDED INDEBTEDNESS $17,171,000.00 $6,482,690.00 $ 19,885.20
Re: Note #16 and #17 to "Statement of Financial Condition".
Page 38
Schedule A-9
Debt Requirements
Fiscal Year Ending 9/30/64
Total Principal Interest Agent Fee Total
$ 49,034.40 $ 48,00o.00 s 1,020.00 s 14.40 $ 49,034.40
6,226.00 6,000.00 210.00 16.60 6,226.6o
1,020,923.60 38,000.00 22,605.00 120.20 60,725.20
698,449.95 22,000.00 15,455.00 78.2o 37,533.2o
169,215.00 6,000.00 3,74o.00 19.6o 9,759. 6o
87,401.90 4,000.00 1,925.00 ll.o0 5 ,936.00
,995,329•00 145,000.00 24,887.5o 235.5o 170,123.00
438J142. 10 5,000.00 11,980.00 30.45 17,010.45
1,172,082.00 85,000.00 23,587.50 182.75 108,770.25
4,224,420.00 200,000.00 121,500.00 520.00 322,020.00
377,247 50 35,000.00 12,250.00 66.50 47,316.50
904,368.00 10,000.0o 23,900.00 63.5o 33,963.5o
729,590.40 5 ,000.00 20,615.0o 45.00 25,658.0o
568,198.30 5,000.00 15,725.00 34.0o 20,759.00
431,218.40 20,000.00 14,200.00 10.40 34,210.40
3,973,861.60 100,000.00 106, 100.00 73.60 206,173.60
15,825,808. 15 734,000.00 419,700.00 1,519.70 1,175,219.70
7,847,767.05 220,000.00 200,445.00 154.60 420,599.60
$ 954,000.00 $ 620, 145.00 $ 1,674.30 $1,575.819.30
$23,673,575.20
Page 38
City of Wichita Falls, Texas H-1
ANALYSIS OF TAX ROLL AND COLLECTIONS BY LEDGERS
Fiscal Year Ended September 30, 1963
Balance Tax Roll
Due 1962 Collections Refunds
Ledgers 10/1/62 Additions 1962 1962
or $ 45,416.69 $ 482,445.66 $(469,413.41) $ 380.79
A 1,813.08 8,876. 16 (9,644.37) -0-
B 35,293.92 70,415.59 (64,673.06) -o-
c 18,752.78 224,868. 17 (221,837.25) 206.79
D 2,235.26 57,110.78 (54,716.92) -0-
E 5,206.06 80,518.80 (81,040.62) 80.26
F 33,795.68 264,453.69 (261,398.65) 198.86
G 7,257.21 19,721.95 (19,030.46) -0-
H 49,370.59 186,619.01 (178,097.77) 107.26
1 2,436.02 28,364.22 (27,371.92) -0-
.1 8,327.64 33,626.53 (31,379.63) 132.95
K 15,757.03 55,074.29 (53,406.97) -0-
L 4,224.93 92,144.59 (89,647.35) 19.99
M 9,419.43 60,147.64 (58,790.93) -o-
Mc 1,020.66 8,454.72 (8,443.98) -o-
N 1,251.92 10,350.34 (9,889.57) 29.93
O -o- 332.48 (332.48 -o-
P 4,894.71 47,604.66 (47,216.49) -0-
R 7,668.85 49,343.09 (45,614.31) 39.69
s 47,245. 17 351,928.55 (342,616.01) 240.49
z 4,331.33 21,188.30 (21,294.33 10.58
u 513.98 153,622.22 (153,598. 19) 299.94
✓ -o- 2,359.84 (1,685.94) -o-
W 12,889.74 100,946.49 (97,841. 13) 68. 15
Abstracts 29,559.91 178,975.09 (173,789.23) 480.84
Oil 451.77 2,141.53 (2,170.22) -0-
Personal. 175,372.83 742,056.94 (700,100.75) 153,44
Automobiles 358,485.37 100,021.83 (65,270.80) 66.45
Mobile Hcmes 3,777.29 7,622. 16 (1,592.00) 18.48
Total City 886,769.85 3,441,335.32 (3,291,894.74) 2,534.89
Total Water Dist. # 1 95,654.84 (4,878.00) 37.83
Total Water Dist. # 4 2,522.85 (606.75)
Total Water Dist. # 5 9,923.43 (1,286. 18)
994,870.97 3,441,335.32 (3,298,665.67) 2,572.72
Correction: Returned checks
entered in Refunds 245.37 (245.37)
TOTAL $ 994,870.97 $3,441,335.35 $(3,298,420.30) $ 2,327.35
Page 39
Schedule H-1
Adjustments Total Audit Adjusted
1962 Outstanding Adjustments Balance
$ (519.79) $ 58,309.94 $ 997.93 $ 59,307.87
-o- 1,044.87 90.73 1,135.60
(79.84) 40,956.61 1,063.55 42,020.16
403.98 22,394.47 1,130.12 23,524.59
(39.10) 4,590.02 734.13 5,324. 15
(1.47) 4,763.03 2,298.07 7,061. 10
(159.64) 36,889.94 1,272.90 38,162.84
(2.37) 7,946.33 138.30 8,084.63
083.51) 57,815.58 (4,316.77) 53,498.81
-o- 3,428.32 152.48 3,580.80
72.96 10,780.45 545.93 11,326.38
-o- 17,424.35 754.51 18,178.86
(66.76) 6,675.40 (673.10) 6,002.3o
(27.2o) 10,748.94 7.2o io,756.14
-o- 1,031.40 (40.41) 990.99
(22.73) 1,719.89 (2.62) 1,717.27
-o- -o- .34 .34
-o- 5,282.88 188.28 5,471.16
(115.09) 11,322.23 (119.35) 11,202.88
67.59 56,875.79 863.64 57,739.63
(95.24) 4,140.64 135.48 4,276.12
(63.07) 774.88 9.54 784.42
(5.39) 668.51 (11.18) 657.33
(56.74) 16,006.51 (98.17) 15,908.34
3.38 35,229.99 (351.66) 34,878.33
-o- 423.08 6.39 429.47
(4,024.65) 213,457.81 1,045.06 214,502.87
(2,593.92) 390,708,93 -o- 390,708.93
(1,131. 19) 8,694.74 (43.50) 8,651.24
(8,639.79) 1,030,105.53 5,778.02 1,035,883.55
(818.44) 89,996.23 89,996.23
1,916. 10 1,916.10
8,637.25 8,637.25
(9,458.23) 1,130,655.11 5,778.02 1,136,433.13
$ (9,458.23) $1,130,655.11 $ 5,778.02 $1,136,433. 13
Page 39
City of Wichita Falls, Texas ti-2
TAX DEPARTMENT
ANALYSIS OF COLLECTIONS
Fiscal Year Ending September 30, 1963
City Taxes
Current Tax Iklinyuent Tax Penalty & Tax
Report for Month Of: Total Collections Collections Interest Certificate
October 1962 $ 119,567.35 $ 101,512.20 $ 14,665.26 $ 1,960. 12 $ 254.50
November 1962 743,076.89 734,685.02 6,096.91 1,140.98 262.50
December 1962 683,911.04 675,818.08 5,964.87 987.78 243.00
January 1963 863,73i.69 853,413. 11 7,393.86 1,357.69 175.50
February 1963 528,496. 12 522,635.65 3,750.38 992.95 264.50
March 1963 49,860.23 42,232.99 4,541. 18 1,811.78 235.50
April 1963 156,665.21 140,584.95 10,674.78 3,768.46 275.50
May 1963 51,654. 17 39,012.93 9,160.40 2,286.35 328.00
Jur.e 1963 28,257.70 16,038.57 8,444.59 2,725.27 66.00
July 1963 37,171.60 24,083.91 7,667.07 4,000.50 363.00
August 1963 26,284.4o 11,572.79 8,862.35 3,143.90 220.50
September 1963 54,194.91 33,555.94 9,288.52 5,628.58 369.50
Tnt.al 3,342,871.31 3, 195,146. 14 96,510. 17 29,804.36 3,058.00
Less Collections in
September included
in October 1962 (3,652.92) (3,638.92) (1.50)
Total Collections 10/1/62
to 9/30/63 3,339,218.39 3,195,146. 14 92,871.25 29,804.36 3,056.50
Add F.Y. 1961-62 Collections
remitted to Finance Office
in F.Y. 1962-63 3,652.92 3,638.92 1.50
TOTAL REMITTANCES TO
FINANCE OFFICE F.Y.
1962-1963 $3,342,871.31 $3,195,146.14 $ 96,510. 17 $ 29,804.36 $ 3,058.00
Page 40
Schedule H-2
Water District # 1 Water District # 4 Water District # 5
Occupation Court Tax Penalty & Tax Penalty & Tax Penalty &
Tax Cost Collections Interest Collections Interest Collections Interest
$ 245.00 $ 36.00 $ 434.60 $ 118.88 $ 41.50 $ 10.84 $ 227.68 $ 60.77
435.00 12.00 261.32 62.34 82.25 27.66 8.64 2.27
436.24 6.00 268.08 64.00 85.00 27. 11 8.00 2.88
450.00 6.00 345.71 88.63 213.50 68.66 169.60 49.43
410.86 73.75 189.81 50.37 62.5o 18.23 38.00 9. 12
378.75 64. 15 204. 12 61.68 249. 12 80.96
205.00 79.5o 685. 13 208.77 2.00 .54 137.90 42.68
15.00 236.00 395.25 108.80 85.32 26. 12
270.00 186.00 352.53 100.91 10.00 2.85 44.92 16,06
168.76 198.00 514.47 165.61 8.00 2.28
1,107.50 162.00 796.58 • 325.73 37.5o 12.08 33.00 10.47
4,207.50 120.00 423.46 138.57 72.50 23.06 276.00 91.28
8,32 . 1 1,179.4o 4,871.06 1,494.29 606.75 191.03 1,286. 18 394.32
(12.50)
8,317. 11 1,179.4o 4,871.06 1,494.29 606.75 191.03 1,286. 18 394.32
12.50
$ 8,329.61 $ 1,179.4o $ 4,871.06 $ 1,494.29 $ 606.75 $ 191.03 $ 1,286. 18 $ 394.32
Page 40
City of Wichita Fa1ls,Texas Schedule H-3
ANALYSIS OF TAXES COLLECTED AND DEPOSITED TO FUND ACCOUNTS
Fiscal Year Ending September 30, 1963
Interest
General & Sinking Street Park Library Total
October 1962 $ 49,623.86 $ 38,105.65 $ 18,943.61 $ 1°,470.48 $ 2,423.75 $ 119,567.35
November 1962 303,996.42 237,363.37 120,954.95 65,612.31 15,149.84 743,076.89
December 1962 279,761.34 218,518.85 111,309.61 6°,380.36 13,940.88 683,911.04
January 1963 353,094. 15 276,230.26 140,554.00 76,247.76 17,605.52 863,731.69
February 1963 216,480.70 168,701.52 85,944.43 46,6o8.76 10,760.71 528,496. 12
March 1963 21,440.85 15,594.96 7,637.61 4,210.67 976. 14 49,860.23
April 1963 65,665.93 49,580.32 24,711.90 13,564.52 3,142.54 156,665.21
May 7 -63 22,263.53 16,082. 19 7,872.60 4,410.03 1,025.82 51,654. 17
June 1963 12,949.62 8,483.02 3,991.42 2,296. 13 537.51 28,257.70
July 1963 17,342.85 10,964.83 5,208.86 2,960.84 694.22 37,171.60
August 1963 12,655.84 7,833.72 3,358.56 1,971. 12 465. 16 26,284.40
September 1963 27,550.31 14,795. 18 6,997.64 3,935.84 915.94 54,194.91
Total $1,382,825.40 $1,062,253.87 $537,485. 19 $292,668.82 $67,638.03 $3,342,871.31
Page 41
City of Wichita Falls, Texas H-4
ANALYSIS OF WATER SYSTEM
October 1, 1962 to September 30, 1963
Accts. Rec. Front
Balance Water Footage Other Total
Year Month Begin.Mo. Sales Charges Billings Billing
1962 October $ 179,161.82 $ 129,248.62 $ 90.14 $ 10,872.44 $ 131,211.20
1962 November 128,146.32 110,928.43 451. 14 5,867.49 117,247.06
1962 December 113,058.44 94,858.70 245.91 5,600.58 100,705.19
1963 January 97,134.24 111,268.45 788.34 4,201.52 116,258.31
1963 February 84,348.29 100,513.37 70. 14 9,422.45 110,005.96
1963 March 82,239.36 108,599.61 1,177.34 8,971.23 118,748. 18
1963 April 77,087.94 112,317.51 66.74 10,922.23 123,306.48
1963 May 80,392.55 131,981.13 1,160.28 9,795.67 142,937.08
1963 June 76,404.40 151,728.29 2,127.04 5,577.08 159,432.41
1963 July 87,194.22 243,248.09 2,410.51 5,133.23 250,791.83
1963 August 146,241.56 211,823.51 869.24 6,337.63 219,030.38
1963 September 85,237.67 191,534.39 343.54 3,516.44 195,394.37
Total $ 179,161.82 $1,689,050.10 $ 9,800.36 $ 86,217.99 $1,785,068.45
Page 42
Schedule H-4
Net Transferred Accts. Rec.
Less Net Cash Less Cash To Cash End
Rebates Billings Collections Refunds Collections Treasurer On Hand of Month
s 1,434.85 $ 129,776.35 $ 181,059.89 $ 268.04 $ 180,791.85 $ 190,102.75 $ 8,053.75$ 128,146.32
2,180.63 115,066.43 130,215.58 61.27 130,154.31 133,169.38 9,924.95 113,058.44
707. 17 99,998.02 116,149.54 227.32 115,922.22 107,234.50 22,599.99 97,134.24
899.44 115,358.87 128,243.01 98. 19 128,144.82 146,835.33 8,502.67 84,348.29
2,138.63 107,867.33 110,305.61 329.35 109,976.26 114,446. 12 8,147. 16 82,239.36
395.6o 118,352.58 123,805.26 301.26 123,504.00 120,903.45 15,386.47 77,087.94
523.54 122,782.94 119,933.44 455. 11 119,478.33 128,035.84 11,429.07 80,392.55
785.31 1420_51.77 146,314.6i 174.69 146,139.92 149,682.77 12,935.91 76,404.40
487. 15 158,945.26 148,464.55 309. 11 148,155.44 157,350.71 8,819.75 87,194.22
883.64 249,908. 19 191,089.93 229.08 190,860.85 185,835.04 19,514.64 146,241.56
i,684.50 217,345.88 278,624.3o 274.53 278,349.77 285,435.84 18,393. 10 85,237.67
1,389.06 194,005.31 191,164.69 349.82 190,814.87 179,134.50 35,148.29 88,428. 11
13,509.52 $1,771.558.93$1,865,370.41 $3,077.77$1,862,292.64$1,898,166.23 $35,148.29 $ 88,428. 11
Page 42
City of Wichita Falls, Texas Schedule H-5
ANALYSIS OF CONSUMER DEPOSITS
October 1, 1962 to September 30, 1963
Interest
Paid On
Deposits Refunds Balance Deposits
Balance, October 1, 1962 $ 243,364. 17
1962 October $ 5,535.00 $ 4,237.50 244,661.67 $ 64.65
1962 November 4,825.00 4,465.00 245,021.67 67.65
1962. December 3,760.00 4,185.0o 244,596.67 97.90
1963 January 4,495.00 8,785.00 240,306.67 41.95
1963 February 3,785.00 5,552.50 238,539. 17 41.95
1963 March 4,337.50 3,930.00 238,946.67 63.40
1963 April 4,145.00 6,175.00 236,916.67 69.80
1963 May 4,875.00 7,535.00 234,916.67 64.65
1963 June 4,770.00 9,465.00 227,319.17 49.05
1963 July 5,440.00 7,682.50 227,319.17 49.05
1963 August 5,690.00 5,307.50 227,701.67 55.90
1963 September 4,725.00 5,215.00 227,211.67 76.90
TOTAL $ 56,382.50 $ 72,535.00 $ 227,211.67 $ 778.00
Note: Interest payments were discontinued on deposits made after. June, 1958. The above
interest represents payments on deposits made prior. to June, 1.958.
Page 43
City of Wichita Falls, Texas H-6
ANALYSIS OF SEWER SYSTEM
October 1, 1962 to September 30, 1965
Accts. Rec.
Balance Active Inactive Other Total
Year-Month Begin. Month Billing Billing Billing Billing
1962 October $ 29,534.51 $ 28,269.40 $ 650.33 $ 959.20 $ 29,878.93
1962 November 28,163.70 27,038.82 446.62 809.00 28,294.44
1962 December 25,481.89 26,800.21 361.59 393.44 27,555.24
1963 January 26,299. 17 27,264.53 423.46 621.22 28,309.21
1963 February 21,659.21 26,090.30 271.51 1,383.57 27,745.38
1963 March 18,447.05 26,822.30 331.60 1,909.04 29,062.94
1963 April 20,252.02 26,922.80 167.44 687.58 27,777.82
1963 May 20,151.88 27,272.82 176.67 819.50 28,268.99
1963 June 17,165.40 27,414.71 228.99 517.90 28,161.60
1963 July 18,240. 14 28,465.49 239. 18 1,382.90 30,087.57
1963 August 18,034.55 28,919. 14 209.30 1,372.70 30,501. 14
1963 September 16,121.43 24,645. 14 220.72 900.25 25,766. 11
Total $ 29,534.51 $325,925.66 $ 3,727.4i $ 11,756.30 $341,409.37
Page 44
Schedule H-6
Transferred Accts.Rec.
Less Net Cash Less Net Cash to Cash End of
Rebates Billing Collections Refunds Collected Treasurer On Hand Month
$ 277.78 $ 29,601. 15 $ 30,992. 18 $ 20.22 $ 30,971.96 $ 30,917. 11 $ 1,911.89$ 28,163.70
751.74 27,542.70 30,241.53 17.02 30,224.51 29,737.38 2,416.04 25,481.89
94.08 27,461.16 26,668.89 25.01 26,643.88 25,217.66 3,867.27 26,299. 17
141.70 28,167.51 32,830.09 22.62 32,807.47 34,552.59 2,144.77 21,659.21
107.84 27,637.54 30,861.50 11.80 30,849.70 31,141.07 1,865.20 18,447.05
44.04 29,018.90 27,268.35 54.42 27,213.93 27,301.92 1,831.63 20,252.02
109.66 27,668.16 27,779:67 11.37 27,768.3o 27,017.53 2,593.77 20,151.88
98.77 28,170.22 31,190.44 33.74 31,156.70 31,384.88 2,399.33 17,165.40
67.51 28,094.09 27,036. 12 16.77 27,019.35 27,784.38 1,651.07 18,240. 14
93.86 29,993.71 30,222.74 23.44 30,199.30 29,566.28 2,307.53 18,034.55
773.48 29,727.66 31,690.35 49.57 31,640.78 32,158.56 1,711.32 16,121.43
952.52 24,813.59 27,505.35 29.35 27,476.00 27,002. 14 2,342.53 13,459.02
$ 3,512.98 $337,896.39 $354,287.21 $ 315.03 $353,971.88 $353,781.50 $ 2,342.53 $13,459.02
Page 44
City of Wichita Falls, Texas H-7
ANALYSIS OF SANITATION DEPARTMENT
October 1, 1962 to September 30, 1963
Balance Active Inactive Other Total
Year Month Begin.Month Billing Billing Billing Billing
1962 October $ 51,974.41 $ 51,673.70 $ 1,114.35 $ 742.43 $ 53,530.48
1962 November 48,962.46 51,400.62 785.74 188.95 52,375.31
1962 December 46,451.47 51,473.21 657.80 383.80 52,514.81
1963 January 47,505.47 51,235. 11 704. 12 164. 11 52,103. 4
1963 February 38,436.65 50,396.72 452.05 429.52 51,278.,29
1963 March 32,902.54 52,694.58 563.56 321.30 53,579.44
1963 April 36,506.93 51,151.66 289.85 246.80 51,688.31
1963 May 35,326. 18 51,661.67 275.2& 247. 15 52,184. 10
1963 June 29,759. 18 51,517.07 402.55 233.50 52,153. 12
1963 July 31,321.56 51,785.53 416.98 390.30 52,592.81
1963 August 30,324.49 51,713. 16 348. 14 265. 10 52,326.40
1963 September 27,044.36 46,070.06 403.93 300.20 46,774. 19
Total $ 51,974.41 $612,773.09 $ 6,414.35 $ 3,913. 16 $623,100.60
Page 45
Schedule H-7
Transferred Accts. Rec.
Less Net Cash Less Net Cash To Cash End Of
Rebates Billing Collections Refunds Collected Treasurer On Hand Month
$ 468.00 $ 53,062.48 $ 56,104.78 $ 30.35 $ 56,074.43 $ 55 ,990.77 $ 3,495.87$48,962.46
191.05 52,184.26 54,712.25 17.00 54,695.25 53,961.51 4,246.61 46,451.47
300.40 52,214.41 51,207. 14 46.73 51,160.41 47,921.33 7,532.42 47,505.47
172.87 51,930.47 61,052.84 53.55 60,999.29 64,973.27 3,611.99 38,436.65
130.27 51,148.02 56,711. 13 29.0o 56,682. 13 57,073.52 3,249.60 32,902.54
63. 12 53,5i6•32 49,997.74 85.81 49,911.93 50,151. 10 3,096.24 36,506.93
213.32 51,474.99 52,775.86 120.12 52,655.74 51,230.39 4,641.71 35,326. 18
203.08 51,981.02 57,575.42 27.40 57,548.02 57,731.49 4,485.64 29,759. 18
383.25 51,769.87 50,271.54 64.05 50,207.49 51;848.39 2,908.79 31.321.56
286.88 52,305.93 53,35o.45 47.45 53,303.00 52,809.53 3,449.71 30,324.49
401.38 51,925.02 55,251.35 46.2o 55,205. 15 55,879.22 2,821.84 27,044.36
417.65 46,356.54 48,999.55 42.21 48,957.34 47,641.76 4,179.63 24,443.56
$ 3,231.27 $619,869.33 $648,010.05 $ 609.87 $647,400. 18 $647,212.28 $ 4,179.63 $24,443.56
Page 45
City of Wichita Falls, Texas 11_8
CORPORATION COURT
ANALYSIS OF PROCEEDINGS OF CORPORATION COURT
October 1, 1962 to September 30, 1963 ,
Traffic Fines Criminal Traffic Cash Bonds Animal
& Cash Bonds Fines Fines Collected & Pound
Period Forfeited Assessed Assessed Refunded Revenue
October 1962 $ 12,506.00 $ 8,654.00 $ 1,854.00 $ 295.00 $ 87.50
November 1962 12,272.00 7,o84.00 1,671.00 315.00 56.5o
December 1962 9,311.00 7,062.50 1,680.00 348.00 134.25
January 1963 10,083.00 5,579.00 2,164.00 394.00 201.50
February 1963 8,947.00 4,745.00 1,727.00 233.00 76.50
March 1963 8,220.00 6,669.00 2,386.00 556.00 33.5o
April 1963 10,'.20.00 8,66o.00 2,265.00 425.0o 108.00
''4lay L63 11,750.00 7,388.00 2,143.00 508.00 56.50
June 1963 11,730.00 7,137.00 1,940.80 322.00 58.50
July 1963 13,635.00 8,444.00 1,921.00 76o.00 54.5o
August 1963 12,517.00 6,673.00 2,315.00 615.00 74.00
September 1963 11,667.00 7,562.00 1,239.00 409.00 59.00
TOTALS $ 132,758.00 $ 85,657.50 $ 23,305.80 $ 5,180.00 $ 1,000.25
Page 46
f Schedule H-8
Accident Fines Fines Net Amount Appearance Cases
Report Total. to Served Appealed Remitted to Bond Dismissed or
Revenue Account For In Jail Co. Court City Clerk Forfeitures Not Guilty
$ 141.00 $ 23,537.5o $ 3,080.00 $ 3,76o.00 $ 16,697.50 $ 95.00 $ 768.00
277.00 21,675.5o 2,698.00 2,197.00 16,780.50 80.00 1,466.00
206.00 18,741.75 3,077.00 1,835.00 13,829.75 30.00 854.00
276.00 18,697.50 2,219.00 2,689.00 13,789.50 66.00 1,053.00
192.00 15,920.50 2,202.00 1,651.00 12,067.50 184.00 765.00
194.00 18,058.50 2,889.00 2,543.00 12,626.50 190.00 1,122.00
272.00 21,850.00 3,331.00 2,897.00 15,622.00 80.00 1,100.00
186.00 22,031.50 3,393.00 2,264.00 16,374.5o 148.00 1,275.00
215.00 21.,403.30 3,065.00 2,015.00 16,323.3o 75.00 1,084.00
256.00 25,070.50 3,027.00 2,816.00 19,227.50 157.00 1,356.00
170.00 22,364.00 2,638.00 2,995.00 16,731.00 125.00 1,684.00
320.00 21,256.00 3,144.00 1,920.00 16,192.00 100.00 8o7.00
$ 2,705.00 $250,606.55 $ 34,763.0o s 29,582.00 s186,261.55 s 1,330.00 $ 13,334.00
Dismissed $ 11,787.00
No Guilty 1,547.00
Total $ 13,334.00
Page 46
City of Wichita Falls, Texas Schedule H-9
ANALYSIS OF DONATIONS RECEIVED
October 1, 1962 to September 30, 1963
Source and Description General Water Sewer Total
Storm Drains in Street Department from
Texas Highway Department $ 77,000.00
$ 77,000.00
Street Paving and Sidewalks from 260,020.27 260,020.27
Various Developers, etc.
Street Paving and Sidewalks from
Various Citizens for Alleys 6,690.98 6,690.98
Street Paving From Various Citizens
for Street Paving 3,412.08 3,412.08
Traffic Engineering - Equipment
from Various Authorities 35,000.00
35,000.00
Park Lands and Improvements -
Robert Seabury 12,000.00 12,000.00
R. G. Hughes 170.00 170.00
Colonial Park 15,000.00 15 ,000.00
University Kiwanis Club 2,000.00 2,000.00
Money Received for Health Unit
from School System 18,000.00 18,000.00
Money Received for joint salaries
from School System 1,000.00 1,000.00
Civil Defense Siren from Citizens 647.00 647.00
Miscellaneous 217.50 217.50
Water and Sewer Lines from Developers
on Reimbursement Contracts from
Water and Sewer Revenue to Extent
of one half the developers Cost -Note 10
Hawkeye Development Co. $ 6,823.74 $ 2,213.41 9,037. 15
Lynnwood Homes, Inc. 16,957.64 11,097.09 28,054.73
Lynnwood Homes, Inc. 42,538.26 25,264.61 67,802.87
Meadow Lake Co. 8,668.47 8,681.07 17,349.54
Meadow Lake Co. 8,717.43 5,681.47 14,398.90
Water Mains from Thaten Bros.
Construction Company 16,000.00 16,000.00
Total Donations $431,157.83 $ 99,705.54 $ 52,937.65 $583,801.02
Note: Refer to Note #10 to Statement of Financial Condition.
Page 47
City of Wichita Falls, Texas H-10
ANALYSIS OF EXPENDITURES AND APPROPRIATIONS
October 1, 1962 to September 30, 1963
Maintenance
Salaries Of Bldgs. Maintenance
& Impr. & of
Account Number Wages Supplies Structure Equipment
General Fund
Mayor & Board of Aldermen 1 $ 1,020.00 $ 2,663.40
Legislatire Expense lA 38.64
City Manager 2 24,316.87 2,912.53 $ 71,03
City Clerk 3 49,130.88 4, 125.42 365.40
City Treasurer 3A 10.00
Personnel 4 18,860.50 449.88 166,47
Law 5 23,255.57 1,449.81 73.00
Corporation Court 6 22,702.42 1,524.05 108.78 668.37
Purchasing 7 8,430.46 1,889.72 57.26
Assessment & Levying of Taxes 8 78,778.70 9,447.78 1,038. 12
Auditorium 9 16,112.91 5,670.51 1,586.71 2,246,33
Auditorium PBX 10 3,495.88 7.50
Finance Director 12 4,800.00 785.08 1,64
Public Relations 21 15,940.89 1,950..78
Police 23 574,423.25 62,508.92 777.81 25,907.95
Fire 24 582,033.54 15,626.60 911.48 8,168.75
Animal Found 25 12,726.88 1,989.00 7.38 1,188.60
School Patrol 26 12,914.76 7.90
Public Works and Engineering 30 93,293.75 6,123.56 12.34 1,626.82
Street Lighting 32 504. 19
Planning Engineering 34 11,213.84 1,454.24 188.64
Protective Inspection 35 29,698. 17 2,155. 18 761.34
Traffic Engineering 36 57,573.69 5,382.91 202.48 28,472.24
Parking Meter 36A 10,672.84 300.87 3.50 8,417,96
Fire Marshall 39 17,124.90 1,179.99 690.86
Health 40 107,252.28 17,394.93 172.51 3,039.42
Sanitation 41 415,774.20 26,151.03 689.73 20,786.22
Sanitation Garage 42 43,426.59 1,231.73 869.35
Public Welfare 6o 7,392.96 225.74 41.34
Salary and Wages Adjustments 90A 1.10
Civil Defense 90B 2,709.00 58.60 2. 12
Wichita County Water Imp. Dist.#2 90C
General Government Adjustments 90F
Sundry Adjustments 90G
Total General Fund 2,245,085.73 174,707.40 4,976.91 104,849,23
Street Fund
Street Roadways 31 155,849.08 18,083.57 152,924.55 34,506.74
Street Cleaning 33 30,454.68 1,860.98 9,102. 19
Street Garage 33A 34,644.90 3,118.65 131.83 354.93
Total Street Fund 220,948.66 23,063.20 153,056.38 43,963.86
Page 48
Schedule H-10
Miscellaneous
Contractual Sundry Total Capital Total (Over)
Services Charges Expense Expenditure Expenditures Appropriation Under
$ 18,932.38 $ 118.00 $ 22,733.78 $ 7.65 $ 22,741.43 $ 15,625.00 $ (7,116.43)
1,901.68 1,940.32 1,940.32 -0- ( 1,940.32)
4,968.88 1,025.34 33,294.65 2,559.93 35,854.58 26,616.00. ; (9,238.58)
5,548.67 2,534.67 61,705.04 3,141.80 64,846.84 62,734.00'M (2,112.84)
10.00 lo.00 -o- ( 10.00)
378.82 1,015.28 20,870.95 239.00 21,109.95 17,o44.00 (4,065.95)
3,531.43 1,977.93 30,287.74 1,226.94 31,514.68 40,320.00 8,805.32
1,456.71 6,512.04 32,972.37 334.92 33,307.29 27,594.00 ( 5,713.29)
513.84 344. 17 11,235.45 344.75 11,580.20 10,546.00 ( 1 034.2o)
6,884.87 8,056.37 104,205.84 2,496.63 106,702.47 111,541.00 4;838.53
14,916.73 915.41 41,448.60 5,874. 19 47,322.79 48.894.00 1,571.2i
3,257.51 227.96 6,988.85 6,988.85 9,503.00 2,514. 15
1,631.09 321. 60 7,539.41 1,271.00 8,810.4i -o- (8,810.41)
355.37 1,103.7o 19,350.74 19,350.74 20,104.00 753.26
22,147.82 21,118.39 706,884. 14 40,966.08 747,850.22 731,193.00 (16,657.22)
9,258.39 30,596.37 646,595. 13 35,257.41 681,852.54 710,752.00 28,899.46
203.65 750.86 16,866.37 16,866.37 17,244.00 377.63
467.05 13,389.71 13,389.71 13,385.00 (4.71)
2,562.53 5,458.70 109,077.70 91,365.99 200,443.69 175,253.00 (25,190.69)
63,656.61 64,160.8o 64,160.8o 69,110.00 4,949.20
577.41 761.56 14,195.69 739.71 14,935.40 18,782.00 3,846.6o
1,127.87 1,990.84 35 ,733.40 178.94 35 ,912.34 36,464.00 551.66
9,403.95 3,967.96 105,003.23 145,516.45 250,519.68 238,780.00 (11,739.68)
13. 15 570.88 19,979.20 4,682.14 24,661.34 30,298.00 5,636.66
409.29 1,177. 11 20,562. 15 125. 12 20,687.27 22,964.00 2,276.73
3,880.19 6,505.92 138,245.25 1,481.64 139,726.89 136,141.00 (3,585.89)
20,429.67 29,882.41 513,713.26 35,023.25 548,736.51 556,988.00 8,251.49
257.05 3,043. 19 48,827.91 48,827.91 54,927.00 6,.099.09
421.92 91,020.25 99,102.21 99,102.21 128,000.00 28,.897.79
1. 10 1. 10 90,000.00 89,998.90
540. 11 99. 11 3,408.94 1,783.39 5,192.33 2,500.00 (2,692.33)
77,855.71 77,855.71 77,855.71 80,343.00 2,487.29
4,044.98 4,044.98 4,044.98 6,000.00 1,955.02
5,083.36 5,083.36 5,083.36 6,484.6o 1,401.21
281,068.28 226,626.43 3,037,313.98 374,616.93 3,411,930.91 3,516. 129.60 104,198,69
5,912.67 10,725.81 378,002.42 77,965.89 455,968.31 386,654.00 (69,314.51)
319.68 1,958.59 43,696. 12 9,372.25 53,068.37 63,315.00 10,246.63
210.35 2,346.41 40,807.07 37,720. 19 78,527.26 58,055.00 (20,472.26)
6,442.70 15,030.81 462,505.61 125,058.33 587,563.94 508,024.00 (79,539,94)
Page 48
City of Wichita Falls, Texas H-10
(Cont. )
ANALYSIS OF EXPENDITURES AND APPROPRIATIONS
October 1, 1962 to September 30, 1963
Maintenance
Salaries Of Buildings Maint.
& Improvements & Of
Account Number Wages Supplies Structures Equipment
Library Fund 70 $ 36,399.82 $ 2,537.99 $ 113.79 $ 2,092.93
Park Fund
Recreation 80 35,592.34 3,061.19 2.40 394.12
Golf 81 33,690.23 9,122.13 559.50 2,033.72
General. Parks 82 112,185.22 18,094.99 3,901.01 9,402.75
Cemeteries 83 27,807.00 2,416.73 788.22 1,913.25
Park Administration 84 25,835.13 4,122.97 7.39 1,347.40
Total Park Fund 235,109.92 36,818.01 5,258.52 15,091.24
Sewer Fund
Sewer Maintenance 100 65,111.80 4,429.57 4,015.55 2,631.19
Sewage Treatment & Disposal 101 23,777.07 1,697.80 1,566.36 2,265.63
Total. Sewer Fund 88,888.87 6,127.37 5,581.91 4,896.82
Water Fund
Water Source of Supply 200 21,072.85 2,836.84 1,080.50 3,375.44
Water Power and Pumping 201 7,596.00 2,066.89 66.6o 1,776.60
Water Purification 202 33,703.50 18,672.18 93.39 2,459.22
Cypress Plant 202A 30,215.93 85,531.53 137.33 3,131.54
Water Transmission & Dist. 203 156,304.51 10,271.10 1,312.14 37,362.42
Water Collection & Accounting 204 70,693.18 17,469.28 1,549.02
Water Administration 205 39,416.84 637.97 273.09
Water Meter 207 80,632.20 4,654.07 50.64 16,602.08
Water I.B.M 209 25,530.49 5,052.26 89.28
Total Water Fund 465,165.50 147,192.12 2,740.60 66,618.69
General Government Interest & Sinking Fund
Interest and Principal 96
Sewer Interest & Sinking Fund
Interest and Principal 102
Advance Payments of Interest
on Called Bonds •
Total Sewer Int. & Sinking Fund
Water Interest & Sinking Fund
Interest and Principal 206
Advance Payment of Interest
on Called Bonds
Total Water Int. & Sinking Fund
Page 49
Schedule H-10
(Continued)
Miscellaneous
Contractual Sundry Total Capital Total (Over)
Services Charges Expense Expenditure Expenditures Appropriation Under
$ 3,478.81 $ 2,197.35 $ 46,820.69 $ 20,689.08 $ 67,509.77 $ 65,213.00 $ (2,296.77)
451.70 2,006.4o 41,508.15 1,791.91 43,300.06 43,863.00 562.94
3,812.27 2,299.49 51,517.34 4,594.13 56,111.47 50,158.00 (5,953.47)
7,152.29 7,475.94 158,212.20 23,765.46 181,977.66 172,561.00 (9,416.66)
307. 10 1,922.07 35,154.37 2,842.15 37,996.52 36,977.00 (1,019.52)
4,603.02 1,530.20 37,446.11 951.77 38,397.88 42,145.00 3,747. 12
16,326.38 15,234. 10 323,838.17 33,945.42 357,783.59 345,704.0o (12,079.59)
6,901.15 5,706.68 88,795.94 25,770.73 114,566.67 134,010.00 19,443.33
10,074.83 1,453.75 40,835.44 105.00 40,940.44 39,116.00 (1,824.44)
16,975.98 7,160.43 129,631.38 25,875.73 155,507. 11 173,126.00 17,618.89
884.8o 1,573.97 30,824.40 9,758.41 40,582.81 36,488.00 (4,094.81)
83,890.46 536.06 95,932.61 2,164.26 98,096.87 77,336.00 (20,760.87)
1,557.81 2,230.52 58,716.62 11,694.20 70,410.82 98,089.00 27,678.18
3,186.71 1,945.34 124,148.38 8,466.74 132,615,12 126,744.00 (5,871.12)
2,495.30 10,673.33 218,418.80 79,318.57 297,737.37 279,099.00 (18,638.37)
2,591.03 11,550.49 103,853.00 6,960.84 110,813.84 118,973.00 8,159. 16
9,600.09 7,119.22 57,047.21 2,347.76 59,394.97 38,609.00 (20,785.97)
1,498.95 5,578.46 109,016.40 36,861.91 145,878.31 134,763.00 (11,115.31)
15,243.09 1,797.27 , 47,712.39 620.02 48,332.41. 49,311.00 978.59
120,948.24 43,004.66 845,669.81 158,192.71 1,003,862.52 959,412.00 (44,450.52)
989,381.25 989,381.29 989,381.25 989,38-1.25 -0-
50,006.25 50,006.25 50,006.25 50,006.25 -0-
20,693.75 20,693.75 20,693.75 20,693.75 -0-
70,700.00 70,700.00 70,700.00 70,700.00 -0-
145,953.74 145,953.74 145,953.74 158,167.50 12,213.76
55,805.00 55,805.00 55,805.00 55,805.00 -0-
201,758.74 201,758.74 201,758.74 213,972.50 12,213.76
Page 49
City of Wichita Falls, Texas H-10
(Cont.
ANALYSIS OF EXPENDITURES AND APPROPRIATIONS
October 1, 1962 to September 30, 1963
Maint.
Salaries Of Buildings Maint.
Improvements & Of
Account Number Wages Supplies Structures Equipment
1963 Series Bond Funds
General Obligation Bonds
Auditorium
Fire Stations
Garbage Disposal
Library
Parks
Police Station
Street and Storm Drainage
Total
Water & Sewer Revenue Bonds
Water
Sewer
Total
Total 1963 Bond Funds
TOTAL ALL FUNDS $3,291,598.50 3390,446.09 $171,728.11 $237,512.77
Page 50
Schedule H-10
Miscellaneous
Contractual Sundry Total Capital Total (Over)
Services Charges Expense Expenditure Expenditures Appropriation Under
$ 2,497.07 $ 2,497.07 $ 2,497.07 $ -0-
756.69 756.69 756.69 -o-
629.56 629.56 629.56 -0-
631.08 631.08 631.08 -0-
2,022.22 2,022.22 2,022.22 -0-
1,612.71 1,612.71 1,612.71 -0-
13,981.90 13,981.90 13,981.90 -0-
22,131,23 22,131.23 22,131.23 -0-
11,322.41 11,322.41 11,322.41 -0-
65,421.98 65,421.98 65,421.98 -0-
76,744.39 76,744.39 76,744.39 -o-
98,875.62 98,875.62 98,875.62 -0-
$445,240.39$1,571.093.77$6,107,619.63 $837,253.82$6,944,873.45$6,940,537.97 $ (4,335.48)
Page 50
CITY OF WICHITA FALLS, TEXAS A-9-1
WICHITA COUNTY WATER CONTROL & IMPROVEMENT
DISTRICT #1 - REFUNDING SERIES - 1938 - Interest
Payable April 1st and October 1st
WATER DISTRICT #1 BONDS
September 30, 1963
Issue Maturity Interest
Bonds Outstanding Denomination Date Date Rate
3239 & 3240 $ l,000.00 4/1/38 4/1/64 4 0
3247 1,000.00 4/1/38 4/1/64 4V0
3258 to 3262, Incl. 1,000.00 4/1/38 4/1/64 LA%
3296 to 3307, Incl. 1,000.00 4/1/38 4/1/64 4 �0
332o to 3346, Incl. 1,000.00 4/1/38 4/1/64 4 �0
3373 1,000.00 4/1/38 4/1/64 4 �0
TOTAL
Page 51
Schedule A-9-1
Requirements
Total Bonds Bank Total
Maturing Principal Interest Charges Requirements
$ 2,000.00
1,000.00
5,000.00
12,000.00
27,000.00
1,000.00
$ 48,000.00 $ 48,000.00 $ 1,020.00 S 14.40 S 49,034.40
Page 51
CITY OF WICHITA FALLS, TEXAS A-9-2
POLICE & FIRE STATION IMPROVEMENT BONDS
GENERAL OBLIGATION BONDS - Interest Payable April 1st and October 1st
September 30, 1963
Issue Maturity Interest
Bonds Outstanding Denomination Date Date Rate
45 to 47 Incl. $ 1,000.00 lO/1/40 4/i/64 3 %
48 to 50, Incl. 1,000.00 10/1/40 4/1/65 3 �0
TOTAL
Page 52
Schedule A-9-2
Requirements
Total Bonds Bank Total
Maturing Principal Interest Charges Requirements
$ 3,000.00 $ 3,000.00 S 157.50 s 8.00 s 5,165.50
3,000.00 3,000.00 52.50 8.00 3,060.50
$ 6,000.00 s 6,000.00 s 210.00 S 16.00 S 6,226.00
Page 52
CITY OF WICHITA FALLS, TEXAS A-9-3
WATERWORKS BONDS
GENERAL OBLIGATION BONDS - Interest June 1st and December 1st
September 30, 1963
Issue Maturity Interest
Bonds Outstanding Denomination Date Date Rate
410 to 447, Incl. $ 1,000.00 12/1/49 12/1/63 - 2-3/4%
448 to 482, Incl. 1,000.00 12/1/49 12/1/64 2-3/4%
483 to 514, Incl. 1,000.00 12/1/49 12/1/65 2-3/4%
515 to 552, Incl. 1,000.00 12/1/49 12/1/66 2-3/4%
553 to 593, Incl. 1,000.00 12/1/49 12/1/67 2-3/4%
594 to 629, Incl. 1,000.00 12/1/49 12/1/68 2-3/4%
630 to 667, Incl. 1,000.00 12/1/49 12/1/69 2-3/4%
668 to 777, Incl. 1,000.00 12/1/49 12/1/70 2-3/4%
778 to 890, Incl. 1,000.00 12/1/49 12/1/71 2-3/4%
891 to 1005, Incl. 1,000.00 12/1/49 12/1/72 2-3/4%
1006 to 1126, Incl. 1,000.00 12/1/49 12/1/73 2-3/4%
1127 to 1250, Incl. 1,000.00 12/1/49 12/1/74 2-3/4%
Total
Page 53
Schedule
A-9-5
Requirements
Total Bonds Bank Total
Maturing Principal Interest Charges Requirements
$ 38,000.00 $ 38,000.00 $ 22,605.00 $ 120.20 $ 60,725.20
35,000.00 35,000.00 21,601.25 113.55 56,714.80
32,000.00 32,000.00 20,680.00 107,20 52,787.20
38,000.00 38,000.00 19,717.50 109.70 57,827.20
41,000.00 41,000.00 18,631.25 108.75 59,740.00
36,000.00 36,000.00 17,572.5o 99.90 53,672.4o
38,000.00 38,000.00 16,555.00 98.20 54,653.20
110,000.00 110,000.00 14,520.00 162.80 124,682.80
113,000.00 113,000.00 11,453.75 154.65 124,608.40
115,000.00 115,000.00 8,318.75 145.25 123,464.00
121,000.00 121,000.00 5,073.75 139.45 126,213.2o
124,000.00 124,000.00 1,705.00 130.20 125,835.2o
$ 841,000.00 s 841,000.00 $ 178,433.75 S 1,489.85 S1,020,923.60
Page ,?5
CITY OF WICHITA FALLS, TEXAS A-9-4
STREET IMPROVEMENT BONDS
GENERAL OBLIGATION BONDS - Interest Payable June 1st and December 1st
September 30, 1963
Issue Maturity Interest
Bonds Outstanding Denomination Date Date Rate
228 to 249, Incl. $ 1,000.00 12/1/49 12/1/63 2-3/4%
250 to 267, Incl. 1,000.00 12/1/49 12/1/64 2-3/4%
268 to 284, Incl. 1,000.00 12/1/49 12/1/65 2-3/4%
285 to 306, Incl. 1,000.00 12/1/49 12/1/66 2-3/4%
307 to 329, Incl. 1,000.00 12/1/49 12/1/67 2-3/4%
330 to 359, Incl. 1,000.00 12/1/49 12/1/68 2-3/4%
360 to 396, Incl. 1,000.00 12/1/49 12/1/69 2--3/4%
797 to 473, Incl. 1,000.00 12/1/49 12/1/70 2-3/4%
474 to 552, Incl. 1,000.00 12/1/49 12/1/71 2-3/4%
553 to 632, Incl. 1,000.00 12/1/49 12/1/72 2-3/4%
633 to 715, Incl. 1,000.00 12/1/49 12/1/73 2-3/4%
716 to 800, Incl. 1,000.00 12/1/49 12/1/74 2-3/4%
TOTAL
11
Page 54
Schedule A-9-11
Requirements
Total Bonds Bank Total
Maturing Principal Interest Charges Requirements
$ 22,000.00 $ 22,000.00 $ 15,455.00 $ 78.20 $ 37,533.2o
18,000.00 18,000.00 14,905.00 72.2o 32,977.2o
17,000.00 17,000.00 14,423.75 69.45 31,493.2°
22,000.00 22,000.00 13,887.50 72.5o 35,960.00
23,000.00 23,000.00 13,268.75 71.25 36,34o.00
30,000.00 30,000.00 12,54o.00 75.6o 42,615.6o
37,000.00 37,000.00 11,618.75 79.25 48,698.00
77,000.00 77,000.00 10,051.25 113.55 87,164.8o
79,000.00 79,000.00 7,906.25 107.75 87,014.00
8o,000.00 80,000.00 5,720.00 100.80 85,820.80
83,000.00 83,000.00 3,478.75 95.65 86,574.4o
85,000.00 85,000.00 1,168.75 90.00 86,258.75
$ 573,000.00 $573,000.00 $124,423.75 $ 1,026.20 $698,449.95
Page 514.
CITY OF WICHITA FALLS, TEXAS A-9-5
PARK IMPROVEMENT BONDS
GENERAL OBLIGATION BONDS - Interest Payable June 1st and December 1st
September 30, 1963
Issue Maturity Interest
Bonds Outstanding Denomination Date Date Rate
62 to 67, Incl. $ 1,000.00 12/1/49 12/1/63 2-3/4%
68 to 72, Incl. 1,000.00 12/1/49 12/1/64 2-3/4%
73 to 76, Incl. 1,000.00 12/1/49 12/1/65 2-3/4%
77 to 82, Incl. 1,000.00 12/1/49 12/1/66 2-3/4%
83 to 90, Incl. 1,000.00 12/1/49 12/1/67 2-3/4%
91 to 96, Incl. 1,000.00 12/1/49 12/1/68 2-3/4%
07 to 102, Incl. 1,000.00 12/1/49 12/1/69 2-3/4%
103 to 120, Incl. 1,000.00 12/1/49 12/1/70 2-3/4%
121 to 138, Incl. 1,000.00 12/1/49 12/1/71 2-3/4%
139 to 158, Incl. 1,000.00 12/1/49 12/1/72 2-3/4%
159 to 119, Inca. 1,000.00 12/1/49 12/1/73 2-3/4%
180 to 200, Incl. 1,000.00 12/1/49 12/1/74 2-3/4%
IOTAL
Page 55
Schedule A-9-5
Requirements
Total Bonds Bank . i'otat
Maturing Principal Interest Charges Requirements
$ 6,000.00 $ 6,000.00 $ 3,740.o0 $ 19.6o $ 9,759.6o
5,000.00 5,000.00 3,588.75 18.05 8,6o6.8o
4,000.00 4,000.00 3,465.00 16.6o 7,481.6°
6,000.00 6,000.00 3,327.5o 18. 10 9,345.6o
8,000.00 8,000.00 3,135.00 19.40 11,154.4o
6,000.00 6,000.00 2,942.5o 16.7o 8,959.2o
6,000.00 6,000.00 2,777.5o 16. 10 8,793.6o
18,000.00 18,000.00 2,447.5o 26.90 20,474.4o
18,000.00 18,000.00 1,952.5o 25.10 19,977.60
20,000.00 20,000.00 1,430.00 25.20 21,455.20
21,000.00 21,000.00 866.25 26.00 21,892.25
21,000.00 21,000.00 288.75 26.00 21,314.75
$139,000.00 $139,000.00 $ 29,961.25 $ 253.75 $169,215.00
Page 55
CITY OF WICHITA FALLS, TEXAS r_e.9-6
FIRE STATION IMPROVEMENT BONDS
GENERAL OBLIGATION BONDS - Interest Payable June 1st and December 1st.
September 30, 1963
Issue Maturity Interest
Bonds Outstanding Denomination Date Date Rate
29 to 32, Incl. S 1,000.00 12/1/49 12/1/63 2-3/4%
33 & 34 1,000.00 12/1/49 12/1/64 2-3/4%
35 & 36 1,000.00 12/1/49 12/1/65 2-3/4%
37 to 40, Incl. 1,000.00 12/1/49 12/1/66 2-3/4%
41 to 43, Incl. 1,000.00 12/1/49 12/1/67 2-3/4%
44 to 46, Incl. 1,000.00 12/1/49 12/1/68 2-3/4%
47 to 50, Incl. 1,000.00 12/1/49 12/1/69 2-3/4%
1 to 60, Incl. 1,000.00 12/1/49 12/1/70 2-3/4%
61 to 70, Incl. 1,000.00 12/1/49 12/1/71 2-3/4%
71 to 80, Incl. 1,000.00 12/1/49 12/1/72 2-3/4%
81 to 90, Incl. 1,000.00 12/1/49 12/1/73 2-3/4%
91 to 100, Incl. 1,000.00 12/1/49 12/1/74 2-3/4%
TOTAL
Page 56
Schedule A-9-6
Requirements
Total Bonds Bank Total
Maturing Principal Interest Charges Requirements
$ 4,000.00 $ 4,000.00 $ 1,925.00 $ 11.00 $ 5,936.00
2,000.00 2,000.00 1,842.50 8.70 3,851.20
2,000.00 2,000.00 1,787.50 8.50 3,796.00
4,000.00 4,000.00 1,705.00 10.20 5,715.20
3,000.00 3,000.00 1,608.75 8.25 4,617.00
3,000.00 3,000.00 1,526.25 8.55 4,534.8o
4,000.00 4,000.00 1,430.00 9.2o 5,439.2°
lo,000.00 lo,000.00 1,237.50 15.00 11,252.5o
10,000.00 10,000.00 962.5o 15.00 10,977.50
10,000.00 10,000.00 687.5o 15.00 10,702.50
10,000.00 10,000.00 412.50 15.00 10,427.5o
lo,000.00 10,000.00 137.50 15.00 10,152.50
$ 72,000.00 $ 72,000.00 $ 15,262.50 $ 139.40 $ 87,401.90
Page 5,
CITY OF WICHITA FALLS, TEXAS
A-9-7
REFUNDING BOND SERIES 1950
GENERAL OBLIGATION BONDS - Interest Payable June 1st and December 1st
September 30, 1963
Issue Maturity Interest
Bonds Outstanding Denomination Date Date Rate
954 to 1098, Incl. $ 1,000.00 6/1/50 6/1/64 2-3/4%
1.099 to 1243, Incl. 1,000.00 6/1/50 6/1/65 2-3/4%
1244 to 1388, Incl. 1,000.00 6/1/50 6/1/66 2-3/4%
1389 to 1533, Incl. 1,000.00 6/1/50 6/1/67 2-3/4%
1534 to 1693, Incl. 1,000.00 6/1/5o 6/1/68 2-3/4%
1694 to 1858, Incl. 1,000.00 6/1/50 6/1/69 2-3/4%
TOTAL
Page 57
Schedule A-9-7
1 Requirements
Total Bonds Bank Total
Maturing Principal Interest Charges Requirements
$ 145,000.00 $ 145,000.00 $ 24,887.50 $ 235.50 $ 170,123.00
145,000.00 145,000.00 20,900.00 221.00 166,121.00
145,000.00 145,000.00 16,912.50 206.50 162,119.00
145,000.00 145,000.00 12,925.00 192.00 158,117.00
160,000.00 160,000.00 8,937.50 192.50 169,130.00
165,000.00 165,000.00 4,537.50 181.50 169,719.00
$ 905,000.00 $ 905,000.00 $ 89;110 $ 1,229.00 $ 995,329.00
Page 57
CITY OF WICHITA FALLS, TEXAS --9-8
WICHITA COUNTY WATER CONTROL & IMPROVEMENT DISTRICT #4
GENERAL OBLIGATION BONDS - Interest Payable January 1st and July 1st.
Improvement Bonds - Series 1955
September 30, 1963
Issue Maturity Interest
Bonds Outstanding Denomination Date Date Rate
22 to 26, Incl. S 1,000.00 1/1/55 1/1/64 4-1/2%
27 to 31, Incl. 1,000.00 1/1/55 1/1/65 4-1/2fo
32 to 37, Incl. 1,000.00 1/1/55 1/1/66 4--1/2fo
40 to 46, Incl. 1,000.00 1/1/55 1/1/67 4-1/2%
47 to 53, Incl. 1,000.00 1/1/55 1/1/68 4-1/2%
55 to 62, Incl. 1,000.00 1/1/55 1/1/69 4-1/2%
63 to 70, Incl. 1,000.00 1/1/55 1/1/70 4-1/2%
73 to 82, Incl. 1,000.00 1/1/55 1/1/71 4-3/4%
83 to 92, Incl. 1,000.00 1/1/55 1/1/72 4-3/4%
93 to 104, Incl. 1,000.00 1/1/55 1/1/73 4-3/4%
105 to 116, Incl. 1,000.00 1/1/55 1/1/74 4-3/4%
117 to 128, Incl. 1,000.00 1/1/55 1/1/75 4-3/4%
129 to 140, Incl. 1,000.00 1/1/55 1/1/76 4-3/4%
144 to 157, Incl. 1,000.00 1/1/55 1/1/77 4-3/4%
158 to 172, Incl. 1,000.00 1/1/55 1/1/78 4-3/4%
173 to 187, Incl. 1,000.00 1/1/55 1/1/79 4-3/4%
190 to 204, Incl. 1,000.00 1/1/55 1/1/80 4-3/4%
205 to 220, Incl. 1,000.00 1/1/55 1/1/81 4-3/4%
225 to 240, Incl. 1,000.00 1/1/55 1/1/82 4-3/4%
241 to 256, Incl. 1,000.00 1/1/55 1/1/83 4-3/4%
263 to 280, Incl. 1,000.00 1/1/55 1/1/84 4-3/4%
281 to 298, Incl. 1,000.00 1/1/55 1/1/85 4-3/4%
TOTAL
Page 58
Schedule A-9-8
Requirements
Total Bonds Bank Total
Maturing Principal Interest Charges Requirements
S 5,000.00 $ 5,000.00 $ 11,980.00 $ 30.45 $ 17,010.45
5,000.00 5,000.00 11,755.00 29.95 16,784.95
6,000.00 6,000.00 11,507.5o 30.40 17,537.90
7,000.00 7,000.00 11,215.00 30.75 18,245.75
7,000.00 7,000.00 10,900.00 30.05 17,930.05
8,000.00 8,000.00 10,562.50 30.30 18,592.80
8,000.00 8,000.00 10,202.50 29.50 18,232.00
lo,000.00 1o,000.o0 9,785.00 30.60 19,815.60
10,000.0o 10,000.00 9,310.00 29.6o 19,339.60
12,000.00 12,000.00 8,787.50 30.50 20,818.00
12,000.00 12,000.00 8,217.50 29.30 20,246.80
12,000.00 12,000.00 7,647.50 28. 10 19,675.60
12,000.00 12,000.00 7,077.50 26.90 19,104.40
14,000.00 14,000.00 6,46o.00 27.6o 20,487.6o
15,000.00 15,000.00 5,771.25 27. 15 20,798.4o
15,000.00 15,000.00 5,058.75 25.65 20,084.4o
15,000.00 15,000.00 4,346.25 24. 15 19,370.40
16,000.00 16,000.00 3,610.00 23.6o 19,633.60
16,000.00 16,000.00 2,850.00 22.00 18,872.00
16,000.00 16,000.00 2,090.00 20.40 18,110.40
18,000.00 18,000.00 1,282.50 21.60 19,304. 10
18,000.00 18,000.00 427.50 19.80 18,447.30
$ 257,000.00 $ 257,000.00 $ 160,843.75 $ 598.35 $ 418,442.10
Page 58
City of Wichita Falls, Texas A-9_9
WATERWORKS IMPROVEMENT BONDS - Series 1955
September 30, 1963
General Obligation Bonds - Interest Payable August 15 and February 15.
Issue Maturity Interest
Bonds Outstanding Denomination Date Date Rate
681 to 765, Incl. $ 1,000.00 2/15/55 2/15/64 2_1/2%
766 to 850, Incl. 1,000.00 2/15/55 2/15/65 2_1/4%
851 to 935, Incl. 1,000.00 2/15/55 2/15/66 2-1/4%
936 to 1020, Incl. 1,000.00 2/15/55 2/15/67 2-1/4%
1021 to 1105, Incl. 1,000.00 2/15/55 2/15/68 2-1/4%
1106 to 1190, Incl. 1,000.00 2/15/55 2/15/69 2-1/2%
1191 to 1275, Incl. 1,000.00 2/15/55 2/15/70 2-1/2%
1276 to 1360, Incl. 1,000.00 2/15/55 2/15/71 2-1/2%
1.361 to 1445, Incl. 1,000.00 2/15/55 2/15/72 2-1/2%
1466 to 1530, Incl. 1,000.00 2/15/55 2/15/73 2-1/2%
1531 to 1615, Incl. 1,000.00 2/15/55 2/15/74 2-1/2%
1616 to 1700, Incl. 1,000.00 2/15/55 2/15/75 2-1/2%
TOTAL
Page 59
Schedule A-9-9
Requirements
Total Bonds Bank Total
Maturing Principal Interest Charges Requirements
$ 85,000.00 $ 85,000.00 $ 23,587.50 $ 182.75 3 108,770.25
85,000.00 85,000.00 21,568.75 174.25 106,743.00
85,000.00 85,000.00 19,656.25 165.75 104,822.00
85,000.00 85,000.00 17,743.75 157.25 102,901.00
85,000.00 85,000.00 15,831.25 148.75 100,980.00
85,000.00 85,000.00 13,812.50 140.25 98,952.75
85,000.00 85,000.00 11,687.50 131.75 96,819.25
85,000.00 85,000.00 9,562.50 123.25 94,685.75
85,000.00 85,000.00 7,437.50 114.75 92,552.25
85,000.00 85,000.00 5,312.50 106.25 90,418.75
85,000.00 85,000.00 3,187.50 97.75 88,285.25
85,000.00 85,000.00 1,062.50 89.25 86,151.75
$1,020,000.00 $1,020,000.00 $ 150,450.00 $ 1,632.00 S1,172,082.00
Page 59
CITY OF WICHITA FALLS, TEXAS A-9-10
WICHITA COUNTY WATER CONTROL AND IMPROVEMENT DISTRICT # 5
GENERAL OBLIGATION BONDS - Interest Payable May 1st and November 1st
September 30, 1965
WATER REVENUE AND TAX BONDS - Series 1956
Issue Maturity Interest
Bonds Outstanding Denomination Date Date Rate
21 to 30, Incl. $ 1,000.00 11/1/56 11/1/63 4%
31 to 40, Incl. 1,000.00 11/1/56 11/1/64 4%
41 to 50, Incl. 1,000.00 11/1/56 11/1/65 4%
51 to 60, Incl. 1,000.00 11/1/56 11/1/66 4%
61 to 70, Incl. 1,000.00 11/1/56 11/1/67 4-1/2%
71 to 85, Incl. 1,000.00 11/1/56 11/1/68 4-1/2%
86 to 100, Incl. 1,000.00 11/1/56 11/1/69 4-1/2%
101 to 115, Incl. 1,000.00 11/1/56 11/1/7Q 4-1/2%
116 to 150, Incl. 1,000.00 11/1/56 11/1/7! 4-1/2%
131 to 150, Incl. 1,000.00 11/1/56 11/1/72 4-1/2%
11 to 170, Incl. 1,000.00 11/1/56 11/1/73 4-1/2%
171 to 190, Incl. 1,000.00 11/1/56 11/1/74 4-1/2%
191 to 210, Incl. 1,000.00 11/1/56 11/1/75 4-1/2%
211 to 235, Incl. 1,000.00 11/1/56 11/1/76 4-1/2%
236 to 260, Incl. 1,000.00 11/1/56 11/1/77 4-1/2%
261 to 285, Incl. 1,000.00 11/1/56 11/1/78 4-1/2%
286 to 315, Incl. 1,000.00 11/1/56 11/1/79 4-1/2%
516 to 345, Incl. 1,000.00 11/1/56 11/1/80 4-1/2%
346 to 375, Incl. 1,000.00 11/1/56 11/1/81 4-1/2%
376 to 410, Incl. 1,000.00 11/1/56 11/1/82 4-1/2%
411 to 445, Incl. 1,000.00 11/1/56 11/1/85 4-1/2%
446 to 480, Incl. 1,000.00 11/1/56 11/1/84 4-1/2%
481 to 520, Incl. 1,000.00 11/1/56 11/1/85 4-1/2%
521 to 560, Incl. 1,000.00 11/1/56 11/1/86 4-1/2%
TOTAL
Page 60
Schedule A-9-1
Requirements
Total Bonds Bank Total
Maturing Principal Interest Charges Requirements
$ 10,000.00 $ 10,000.00 $ 23,900.00 $ 63.50 $ 33,963.50
lo,000.00 lo,000.00 23,500.00 62.5o 33,562.5o
10,000.00 10,000.00 23,100.00 61.50 33,161.50
10,000.00 10,000.00 22,700.00 60.50 32,760.50
10,000.00 10,000.00 22,275.00 59.5o 32,334.5o
15,000.00 15 ,000.00 21,712.50 63.25 36,775.75
15,000.00 15,000.00 21,0:7.50 61.75 36,099.25
15,000.00 15 ,000.00 20,362.5o 60.25 35,422.75
15,000.00 15,000.00 19,687.50 58.75 34,746.25
20,000.00 20,000.00 18,900.00 62.00 38,962.00
20,000.00 20,000.00 18,000.00 60.00 38,060.00
20,000.00 20,000.00 17,100.00 58.00 37,158.00
20,000.00 20,000.00 16,200.00 56.00 36,256.00
25,000.00 25 ,000.00 15,187.5o 58,75 40,246.€5
25,000.00 25,000.00 14,062.50 56.25 39,1 .8.75
25 ,000.00 25,000.00 12,937.5o 53.75 37,991.25
30,000.00 30,000.00 11,700.00 56.00 41,756.0o
30,000.00 30,000.00 10,350.00 53.00 40,403.00
30,000.00 30,000.00 9,000.00 50.00 39,050.00
35,000.00 35,000.00 7,357. 0 51.75 42,409.25
35,000.00 35,000.00 5,962.5o 48.25 41,010.75
35,000.00 35,000.00 4,387.50 44.75 39,432.25
4o,000.00 4o,000.00 2,700.00 46.00 42,746.00
4o,000.00 4o,000.00 900.00 42.00 40,942.00
$ 54o,000.00 $ 54o,000.00 $ 363,o2o.00 $ i,348.00 $ 904,368.00
Page 66
CITY OF WICHITA FALLS, TEXAS A-9-]
SEWER IMPROVEMENT AND EXTENSION BONDS - Series 1957
GENERAL OBLIGATION BONDS - Interest Payable March 1st and September 1st
September 30, 1963
Issue Maturity Interest
Bonds Outstanding Denomination. Date Date Rate
186 to 220, Incl. S 1,000.00 9/1/57 9/1/64 4%
221 to 255, Incl. 1,000.00 9/1/57 9/1/65 3-3/4%
256 to 290, Incl. 1,000.00 9/1/57 9/1/66 3-3/4%
291 to 325 , Incl. 1,000.00 9/1/57 9/1/67 3-3/4%
326 to 360, Incl. 1,000.00 9/1/57 9/1/68 3-3/4%
361 to 395 , Incl. 1,000.00 9/1/57 9/1/69 4%
396 to 430, Incl. 1,000.00 9/1/57 9/1/70 4%
431 to 465, Incl. 1,000.00 9/1/57 9/1/71 4%
466 to 500, Incl. 1,000.00 9/1/57 9/1/72 4%
TOTAL
Page 61
Schedule A-9-1
Requirements
Total Bonds Bank Total
Maturing Principal Interest Charges Requirements
$ 35,000.00 $ 35,000.00 $ 12,250.00 $ 66.50 $ 47,316.50
35,000.00 35,000.00 10,850.00 65.00 45,913.00
35,000.00 35,000.00 9,537.50 59.5o 44,597•00
35,000.00 35,000.00 8,225.00 56.00 43,281.00
35,000.00 35,000.00 6,912.50 52.5o 41,965.0o
35,000.00 35,000.00 5,600.00 49.00 40,649.00
35,000.00 35,000.00 4,200.00 45.5o 39,245.5o
35,000.00 35,000.00 2,800.00 42.00 37,842.00
35,000.00 35,000.00 1,400.00 38.5o 36,438.5o
$ 315,000.00 $ 315,000.00 $ 61,775.00 $ 472.5o $ 377,247.50
Page 61
CITY OF WICHITA FALLS, TEXAS A-9-
WATERWORKS IMPROVEMENT BONDS - Series 1959
GENERAL OBLIGATION TAX BONDS - Interest Payable February 1st and August 1st
September 30, 1963
Issue Maturity Interest
Bonds Outstanding Denomination Date Date Rate
801 to 1000, Incl. $ 1,000.00 8/1/59 8/1/64 4-1/2%
1001 to 1200, Incl. 1,000.00 8/1/59 8/1/65 4-1/2%
1201 to 1400, Incl. 1,000.00 8/1/59 8/1/66 3-1/2%
1401 to 1600, Incl. 1,000.00 8/1/59 8/1/67 3-1/2%
1601 to 1800, Incl. 1,000.00 8/1/59 8/1/68 3-1/2%
1801 to 2000, Incl. 1,000.00 8/1/59 8/1/69 3-3/4%
2001 to 2200, Incl. 1,000.00 8/1/59 8/1/70 3-3/4%
2201 to 2400, Incl. 1,000.00 8/1/59 8/1/71 3-3/4%
2401 to 2600, Incl. 1,000.00 8/1/59 8/1/72 3-3/4%
2601 to 2800, Incl. 1,000.00 8/1/59 8/1/73 3-3/4%
2801 to 3000, Incl. 1,000.00 8/1/59 8/1/74 3-3/4%
3001 to 3200, Incl. 1,000.00 8/1/59 8/1/75 3-3/4%
3201 to 3400, Incl. 1,000.00 8/1/59 8/1/76 3-3/4%
3401 to 3600, Incl. 1,000.00 8/1/59 8/1/77 3-3/4%
3601 to 3800, Incl. 1,000.00 8/1/59 8/1/78 3-3/4%
3801 to 4000, Incl. 1,000.00 8/1/59 8/1/79 3-3/4%
TOTAL
Page 62
Schedule A=9-12
Requirements
Total Bonds Bank Total
Maturing Principal Interest Changes Requirements
$ 200,000.00 $ 200,000.00 $ 121,500.00 $ 520.00 $ 322,020.00
200,000.00 200,000.00 112,500.00 500.00 313,000.00
200,000.00 200,000.00 103,500.00 480.00 303,980.00
200,000.00 200,000.00 96,500.00 46o.00 296,960.00
200,000.00 200,000.00 89,500.00 44o.00 289,940.00
200,000.00 200,000.00 82,500.00 420.00 282,920.00
200,000.00 200,000.00 75,000.00 400.00 275,400.00
200,000.00 200,000.00 67,500.00 380.00 267,880.00
200,000.00 200,000.00 6o,000.00 360.00 260,360.00
200,000.00 200,000.00 52,500.00 340.00 252,840.00
200,000.00 200,000.00 37,500.00 300.00 237,800.00
200,000.00 200,000.00 30,000.00 280.00 230,280.00
200,000.00 200,000.00 22,500.00 260.00 222,760.00
200,000.00 200,000.00 15,000.00 240.00 215,240.00
200,000.00 200,00.00 7,500.00 220.00 207,720.00
$3,200,000.00 $3,200,000.00 $1,018,500.00 $ 5,920.00 $4,224,420.00
Page 62
CITY OF WICHITA FALLS, TEXAS A-9-13
WICHITA COUNTY WATER CONTROL AND IMPROVEMENT DISTRICT # 6
GENERAL OBLIGATION BONDS - Interest Payable March 1st and September 1st.
September 30, 1963
WATER AND SEWER REVENUE AND TAX BONDS - Series 1959
Issue Maturity Interest
Bonds Outstanding Denomination Date Date Rate
6 to 10, Incl. S 1,000.00 9/1/59 9/1/64 4-3/4%
11 to 15, Incl. 1,000.00 9/1/59 9/1/65 4-3/4%
16 to 20, Incl. 1,000.00 9/1/59 9/1/66 4-3/4%
21 to 27, Incl. 1,000.00 9/1/59 9/1/67 4-3/4%
28 to 35, Incl. 1,000.00 9/1/59 9/1/68 4-3/4%
36 to 43, Incl. 1,000.00 9/1/59 9/1/69 4-3/4%
44 to 53, Incl. 1,000.00 9/1/59 9/1/70 5-1/2%
54 to 63, Incl. 1,000.00 9/1/59 9/1/71 5-1/2%
64 to 75, Incl. 1,000.00 9/1/59 9/1/72 5-1/2%
76 to 87, Incl. 1,000.00 9/1/59 9/1/73 5-1/2%
: u to 99, Incl.
1,000.00 9/1/59 9/1/74 5-1/2%
100 to 113, Incl. 1,000.00 9/1/59 9/1/75 5-1/2%
114 to 127, Incl. 1,000.00 9/1/59 9/1/76 5-1/2%
128 to 142, Incl. 1,000.00 9/1/59 9/1/77 5-1/2%
143 to 157, Incl. 1,000.00 9/1/59 9/1/78 5-1/2%
158 to 173, Incl. 1,000.00 9/1/59 9/1/79 5-1/2%
174 to 189, Incl. 1,000.00 9/1/59 9/1/80 5-1/2%
190 to 207, Incl. 1,000.00 9/1/59 9/1/81 5-1/2%
208 to 225, Incl. 1,000.00 9/1/59 9/1/82 5-1/2%
226 to 245, Incl. 1,000.00 9/1/59 9/1/83 5-1/2%
246 to 265, Incl. 1,000.00 9/1/59 9/1/84 5-1/2%
266 to 285, Incl. 1,000.00 9/1/59 9/1/85 5-1/2%
286 to 307, Incl. 1,000.00 9/1/59 9/1/86 5-1/2%
308 to 332, Incl. 1,000.00 9/1/59 9/1/87 5-1/2%
333 to 357, Incl. 1,000.00 9/1/59 9/1/88 5-1/2%
358 to 385, Incl. 1,000.00 9/1/59 9/1/89 5-1/2%
TOTAL
Page 63
Schedule A-9-13
Requirements
Total Bonds Bank Total
Maturing Principal Interest Charges Requirements
$ 5,000.00 $ 5 ,000.00 $ 20,615.00 $ 43.00 $ 25,658.00
5,000.00 5,000.00 20,377.50 42.50 25,420.00
5,000.00 5,000.00 20,140.00 42.00 25,182.00
7,000.00 7,000.00 19,902.50 43.50 26,946.00
8,000.00 8,000.00 19,570.00 43.8o 27,613.8o
8,000.00 8,000.00 19,190.00 43.00 27,233.00
lo,000.00 10,000.00 18,810.00 44.20 28,854.20
10,000.00 10,000.00 18,260.00 43.2o 28,303.20
12,000.00 12,000.00 17,710.00 44.20 29,754.20
12,000.00 12,000.00 17,050.00 43.00 29,093.00
12,000.00 12,000.00 16,390.00 41.80 28,431.80
14,000.00 14,000.00 15,730.00 42.60 29,772.60
14,000.00 14,000.00 14,960.00 41.20 29,001.20
15,000.00 15 ,000.00 14,190.00 40.8o 29,230.80
15,000.00 15,000.00 13,365.0o 39.3o 28,404.3o
16,000.00 16,000.00 12,540.00 38.8o 28,578.8o
16,000.00 16,000.00 11,660.00 37.2o 27,697.2o
18,000.00 18,00o.00 10,780.00 37.6o 28,817.60
18,000.00 18,00o.00 9,790.00 35.8o 27,825.80
20,000.00 20,000.00 8,800.00 36.00 28,836.0o
20,000.00 20,000.00 7,700.00 34.00 27,734.00
20,000.00 20,000.00 6,600.00 32.00 26,632.00
22,000.00 22,000.00 5,500.00 32.00 27,532.00
25,000.00 25,000.00 4,290.00 32.80 29,322.80
25,000.00 25,000.00 2,915.00 30.30 27,945.30
28,000.00 28,000.00 1,540.00 30.80 29,570.80
$ 380,000.00 $ 380,000.00 $ 348,375.00 $ 1,015.40 $ 729,390.40
Page 63
CITY OF WICHITA FALLS, TEXAS A-9-14
WICHITA COUNTY WATER CONTROL AND IMPROVEMENT DISTRICT # 4
GENERAL OBLIGATION BONDS - Interest Payable March 1st and September 1st
September 30, 1963
SEWER REVENUE AND TAX BONDS - Series 1959
Issue Maturity Interest
Bonds Outstanding Denomination Date Date Rate
11 to 15, Incl. $ 1,000.00 9/1/59 9/1/64 4-3/4%
16 to 20, Incl. 1,000.00 9/1/59 9/1/65 4-3/4%
21 to 25, Incl. 1,000.00 9/1/59 9/1/66 4-3/4%
26 to 30, Incl. 1,000.00 9/1/59 9/1/67 4-3/4%
31 to 35, Incl. 1,000.00 9/1/59 9/1/68 4-3/4%
36 to 40, Incl. 1,000.00 9/1/59 9/1/69 4-3/4%
41 to 45, Incl. 1,000.00 9/1/59 9/1/70 5-1/2%
46 to 53, Incl. 1,000.00 9/1/59 9/1/71 5-1/2%
54 to 61, Incl. 1,000.00 9/1/59 9/1/72 5-1/2%
62 to 69, Incl. 1,000.00 9/1/59 9/1/73 5-1/2%
iJ to 77, Incl. 1,000.00 9/1/59 9/1/74 5-1/2%
78 to 87, Incl. 1,000.00 9/1/59 9/1/75 5-1/2%
88 to 97, Incl. 1,000.00 9/1/59 9/1/76 5-1/2%
98 to 107, Incl. 1,000.00 9/1/59 9/1/77 5-1/2%
108 to 117, Incl. 1,000.00 9/1/59 9/1/78 5-1/2%
118 to 127, Incl. 1,000.00 9/1/59 9/1/79 5-1/2%
128 to 137, Incl. 1,000.00 9/1/59 9/1/80 5-1/2%
138 to 147, Incl. 1,000.00 9/1/59 9/1/81 5-1/2%
148 to 159, Incl. 1,000.00 9/1/59 9/1/82 5-1/2%
160 to 171, Incl. 1,000.00 9/1/59 9/1/83 5-1/2%
172 to 183, Incl. 1,000.00 9/1/59 9/1/84 5-1/2%
184 to 195, Incl. 1,000.00 9/1/59 9/1/85 5-1/2%
196 to 220, Incl. 1,000.00 9/1/59 9/1/86 5-1/2%
221 to 245, Incl. 1,000.00 9/1/59 9/1/87 5-1/2%
246 to 270, Incl. 1,000.00 9/1/59 9/1/88 5-1/2%
271 to 300, Incl. 1,000.00 9/1/59 9/1/89 5-1/2%
TOTAL
Page 64
Schedule A-9-1/
Requirements
Total Bonds Bank Total
Maturing Principal Interest Charges Requirements
$ 5,000.00 $ 5,000.00 $ 15,725.00 $ 34.00 $ 20,759.00
5,000.00 5,000.00 15,487.50 33.5o 20,521.00
5,000.00 5,000.00 15,250.00 33.00 20,283.00
5,000.00 5,000.00 15,012.50 32.5o 20,045.00
5,000.00 5,000.00 14,775.00 32.00 19,807.00
5,000.00 5,000.00 14,537.5o 31.5o 19,569.0o
5,000.00 5,000.00 14,300.00 31.00 19,331.00
8,000.00 8,000.00 14,025.00 33.5o 22,058.50
8,000.00 8,000.00 13,585.00 32.7o 21,617.7o
8,000.00 8,000.00 13,145.00 31.90 21,176.90
8,000.00 8,000.00 12,705.00 31. 10 20,736.10
10,000.00 10,000.00 12,265.00 32.30 22,297.30
10,000.00 10,000.00 11,715.00 31.30 21,746.30
10,000.00 10,000.00 11,165.00 30.30 21,195.30
10,000.00 10,000.00 10,615.00 29.30 20,644.30
10,000.00 10,000.00 10,065.00 28.30 20,093.30
10,000.00 10,000.00 9,515.00 27.30 19,542.30
10,000.00 10,000.00 8,965.00 26.30 18,991.30
12,000.00 12,000.00 8,415.00 27.30 20,442.30
12,000.00 12,000.00 7,755.00 26. 10 19,781. 10
12,000.00 12,000.00 7,095.00 24.90 19,119.90
12,000.00 12,000.00 6,435.00 23.70 18,458.70
25,000.00 25,000.00 5,775.00 35.5o 30,81o.5o
25,000.00 25,000.00 4,400.00 33.00 29,433.0o
25,000.00 25 ,000.00 3,025.00 30.50 28,055.5o
3o,000.00 30,000.00 1,650.00 33.00 31,683.00
$ 290,000.00 $ 290,000.00 $ 277,402.5o $ 795.8o $ 568,198.3o
Page A4
CITY OF WICHITA FALLS, TEXAS A-9-1`
PARK IMPROVEMENT BONDS - Series 1965
Interest Payable February 1st and August 1st.
September 30, 1963
Fiscal Issue Maturity Interest
Years Bonds Maturing Denomination Date Date Rate
1963-64 1 - 4, Incl. S 5 ,000.00 8/1/63 8/1/64 5%
1964-65 5 - 8, Incl. 5,000.00 8/1/63 8/1/65 5%
1965-66 9 - 12, Incl. 5 ,000.00 8/1/63 8/1/66 5%
1966-67 13 - 16, Incl. 5,000.00 8/1/63 8/1/67 5%
1967-68 17 - 20, Incl. 5,000.00 8/1/63 8/1/68 5%
1968-69 21 - 24, Incl. 5,000.00 8/1/63 8/1/69 5%
1969-70 25 - 28, Incl. 5,000.00 8/1/65 8/1/70 5%
1970-71 29 - 32, Incl. 5,000.00 8/1/63 8/1/71 5%
1,71-72 33 - 36, Incl. 5,000.00 8/1/63 8/1/72 5%
1972-73 37 - 40, Incl. 5 ,000.00 8/1/63 8/1/73 5%
1973-74 41 - 44, Incl. 5,000.00 8/1/63 8/1/74 4%
1974-75 45 - 48, Incl. 5,000.00 8/1/63 8/1/75 4%
1975-76 49 - 52, Incl. 5 ,000.00 8/1/65 8/1/76 3-1/4%
1976-77 53 - 56, Incl. 5 ,000.00 8/1/63 8/1/77 3-1/4%
1977-78 57 - 6o, Incl. 5,000.00 8/1/63 8/1/78 3-1/4%
1978-79 61 - 64, Incl. 5 ,000.00 8/1/63 8/1/79 3-1/4%
TOTAL
Page 65
Schedule A-9-15
Requirements
Total Bonds Bank Total
Maturing Principal Interest Charge Requirements
$ 20,000.00 $ 20,000.00 $ 14,200.00 $ 10.40 $ 34,210.40
20,000.00 20,000.00 13,200.00 10.00 33,210.00
20,000.00 20,000.00 12,200.00 9.6o 32,209.60
20,000.00 20,000.00 11,200.00 9.20 31,209.20
20,000.00 20,000.00 10,200.00 8.8o 30,208.80
20,000.00 20,000.00 9,200.00 8.4o 29,208.40
20,000.00 20,000.00 8,200.00 8.00 28,208.00
20,000.00 20,000.00 7,200.00 7.60 27,207.60
20,000.00 20,000.00 6,200.00 7.20 26,207.20
20,000.00 20,000.00 5,200.00 6.8o 25,206.8o
20,000.00 20,000.00 4,200.00 6.40 24,206.40
20,000.00 20,000.00 3,400.00 6.00 23,406.00
20,000.00 20,000.00 2,600.00 5.60 22,605.60
20,000.00 20,000.00 1,950.00 5.20 21,955.20
20,000.00 20,000.00 1,300.00 4.8o 21,304.80
20,000.00 20,000.00 650.00 4.4o 20,654.40
$ 320,000.00 $ 320,000.00 $ 111,100.00 $ 118.4o $ 431,218.4o
Page 65
CITY OF WICHITA FALLS, TEXAS A-9-1E
GENERAL OBLIGATION BONDS - Series 1963
Interest Payable February 1st and August 1st
September 30, 1963
Fiscal Issue Maturity Interest
Year Bonds Maturing Denomination Date Date Rate
1963-64 1 - 20, Incl. 5,000.00 8/1/63 8/1/64 5%
1964-65 21 - 40, Incl. 5,000.00 8/1/63 8/1/65 5%
1965-66 41 - 60, Incl. 5,000.00 8/1/63 8/1/66 5%
1966-67 61 - 8o, Incl. 5,000.00 8/1/63 8/1/67 5%
1967-68 81 - 100, Incl. 5 ,000.00 8/1/63 8/1/68 5%
1968-69 101 - 120, Incl. 5,000.00 8/1/63 8/1/69 5%
1969-70 121 - 140, Incl. 5,000.00 8/1/63 8/1/70 5%
1970-71 141 - 160, Incl. 5,000.00 8/1/63 8/1/71 5%
1971-72 161 - 180, Incl. 5,000.00 8/1/63 8/1/72 5%
1972-73 181 - 200, Incl. 5 ,000.00 8/1/63 8/1/73 5%
1973-74 201 - 220, Incl. 5,000.00 8/1/63 8/1/74 %
1974-75 221 - 240, incl. 5,000.00 8/1/63 8/1/75 4%
1975-76 241 - 260, Incl. 5,000.00 8/1/63 8/1/76 3-1/4%
1.976-77 261 - 280, Incl. 5,000.00 8/1/63 8/1/77 3-1/4%
1977-78 281 - 300, Incl. 5 ,000.00 8/1/63 8/1/78 3-1/4%
1978-79 301 - 320, Incl. 5,000.00 8/1/63 8/1/79 3-1/4%
1979-80 321 - 344, Incl. 5 ,000.00 8/1/63 8/1/80 3-1/4%
1980-81 345 - 368, Incl. 5,000.00 8/1/63 8/1/81 3-1/4%
1981-82 369 - 392, Incl. 5 ,000.00 8/1/63 8/1/82 3-1/4%
1982-83 393 - 416, Incl. 5 ,000.00 8/1/63 8/1/83 3-1/4%
1983-84 417 - 440, Incl. 5,000.00 8/1/63 8/1/84 3-1/4%
1984-85 441 - 464, Incl. 5,000.00 8/1/63 8/1/85 3-1/4%
1985-86 465 - 488, Incl. 5 ,000.00 8/1/63 8/1/86 3-i/4%
1986-87 489 - 512, Incl. 5,000.00 8/1/63 8/1/87 3-1/4%
1987-88 513 - 536, Incl. 5,000.00 8/1/63 8/1/88 3-1/4%
TOTAL
Page 66
Schedule A-9-1U
Requirements
Total Bonds Bank Total
Maturing Principal Interest Charges Requirements
$ loo,000.00 $ 100,000.00 $ lo6,loo.00 S 73.6o $ 206,173.60
100,000.00 100,000.00 101,100.00 71.60 201. 171.60
loo,000.00 loo,000.00 96,100.00 69.6o 196,169.60
loo,000.00 loo,000.00 91,100.00 67.6o 191,167.6o
100,000.00 100,000.00 86,ioo.00 65.6o 186,165.6o
loo,000.00 loo,000.00 81,100.00 63.6o 181,163.6o
loo,000.00 loo,000.00 76,loo.00 61.6o 176,161.6o
100,000.00 100,000.00 71,100.00 59.60 171,159.60
100,000.00 100,000.00 66,lo0.00 57.6o 166,157.6o
loo,000.00 loo,000.00 61,loo.00 55.6o 161,155.6o
loo,000.00 loo,000.00 56,100.00 53.6o 156,173.6o
100,000.00 100,000.00 52,100.00 51.60 152,151.60
100,000.00 100,000.00 48,loo.00 49.6o 148,149.6o
loo,000.00 loo,000.00 44,85o.00 47.6o 144,897.60
100,000.00 100,000.00 41,600.00 45.6o 141,645.6o
loo,000.00 loo,000.00 38,350.00 43.6o 138,393.60
120,000.00 120,000.00 35,100.00 45.60 155,145.60
120,000.00 120,000.00 31,200.00 43.20 151,243.20
120,000.00 120,000.00 27,300.00 40.80 147,340.80
120,000.00 120,000.00 23,400.00 38.4o 143,438.40
120,000.00 120,000.00 19,500.00 36.00 139,536.00
120,000.00 120,000.00 15,600.00 33.60 135,633.60
120,000.00 120,000.00 11,700.00 31.20 131,731.20
120,000.00 120,000.00 7,800.00 28.80 127,828.80
120,000.00 120,000.00 3,900.00 26.40 123,926.40
$2,680,000.00 $2,680,000.00 $1,292,600.00 $ 1,261.60 $3,973,861.60
Page 16
CITY OF WICHITA FALLS, TEXAS A-9-17
WATER AND SEWER REVENUE BONDS - Series 1963
Fiscal, Issue Maturity Interest
Year Bonds Maturing Denomination Date Date Rate
1963-64 1 - 22, Incl. $ 5,000.00 8/1/63 2/1/64 5%
23 - 44, Incl. 5,000.00 8/1/63 8/1/64
1964-65 45 - 66, Incl. 5,000.00 8/1/63 2/1/65 5%
67 - 88, Incl. 5,000.00 8/1/63 8/1/65
1965-66 89 - 110, Incl. 5,000.00 8/1/63 2/1/66 5%
ill - 132, Incl.. 5,000.00 8/1/63 8/1/66
1966-67 1.33 - 154, Incl. 5,000.00 8/1/63 2/1/67 5%
1.55 - 176, Incl. 5,000.00 8/1/63 8/1/67
1.967-68 177 - 198, Incl. 5,000.00 8/1/63 2/1/68 5%
199 - 220, Incl. 5,000.00 8/1/63 8/1/68
1968-69 221 - 242, Incl. 5,000.00 8/1/63 2/1/69 5%
243 - 264, Incl. 5,000.00 8/1/63 8/1/69
1960-70 265 - 286, Incl. 5,000.00 8/1/63 2/1/70 5%
287 - 308, Incl. 5,000.00 8/1/63 8/1/70
1.970-71 309 - 330, Incl. 5 ,000.00 8/1/63 2/1/71 5%
331 - 352, Incl. 5,000.00 8/1/63 8/1/71
1971-72 353 - 375, Incl. 5,000.00 8/1/63 2/1/72 3%
376 - 442, Incl. 5,000.00 8/1/63 8/1/72
1.972-73 398 - 420, Incl. 5,000.00 8/1/63 2/1/73 3%
421 - 442, Incl. 5,000.00 8/1/63 8/1/73
1973-74 443 - 465, Incl. 5,000.00 8/1/63 2/1/74 3%
466 - 487, Incl. 5,000.00 8/1/63 8/1/74 3-2/10%0
1974-75 488 - 510, Incl. 5,000.00 8/1/63 2/1/75
511 - 532, Incl. 5,000.00 8/1/63 8/1/75
1975-76 533 - 555, Incl. 5,000.00 8/1/63 2/1/76
556 - 577, Incl. 5,000.00 8/1/63 2/1/76
1976-77 578 - 600, Incl. 5,000.00 8/1/63 2/1/77
601 - 622, Incl.. 5,000.00 8/1/63 8/1/77
1977-78 623 - 645, Incl. 5,000.00 8/1/63 2/1/78
646 - 667, Incl. 5,000.00 8/1/63 8/1/78
Page 67
A-9-17
Requirements
Total Bonds Bank Total
Maturing Principal Interest Charges Requirements
$ 110,000.00 $ 110,000.00 $ 101,597.50 $ 77.85 $ 211,675.35
110,000.00 110,000.00 98,847.50 76.75 208,924.25
110,000.00 110,000.00 96,097.50 75.65 206,173. 15
110,000.00 110,000.00 93,347.50 74.55 203,422.05
110,000.00 110,000.00 90,597.50 73.45 200,670.95
1.10,000.00 1.10,000.00 87,847.50 72.35 197,919.85
110,000.00 110,000.00 85,097.50 71.25 195,168.75
110,000.00 110,000.00 82,347.50 70. 15 192,417.65
110,000.00 110,000.00 79,597.50 69.05 189,666.55
110,000.00 110,000.00 76,847.50 68.95 186,91.6.45
11.0,000.00 110,000.00 74,097.50 67.85 184,165.35
1.10,000.00 110,000.00 71,347.50 66.75 181,414.25
110,000.00 110,000.00 68,597.50 65.65 178,663. 15
110,000.00 110,000.00 65,847.50 64.55 175,912.05
110,000.00 110,000.00 63,097.50 63.45 173,160.95
110,000.00 110,000.00 60,347.50 62.35 170,409.85
115,000.00 115 ,000.00 57,597.50 61.25 172,658.75
1.10,000.00 110,000.00 55,872.50 59. 10 165,931.60
115,000.00 1.15,000.00 54,222.50 59.00 169,281.50
1.10,000.00 110,000.00 52,497.50 56.85 162,554.35
115,000.00 115 ,000.00 47,362.50 54.50 162,41.7.00
110,000.00 110,000.00 45,522.50 52.35 155,574.85
115,000.00 115,000.00 43,762.50 52.25 158,814.75
110,000.00 110,000.00 41,922.50 50. 10 151,972.60
115,000.00 115,000.00 40,162.50 50.00 155,212.50
110,000.00 110,000.00 38,322.50 47.85 148,370.35
115,000.00 115,000.00 36,562.50 47.75 151,610.25
110,000.00 110,000.00 34,722.50 45.60 144,768. 10
Page 67
CITY OF WICHITA FALLS, TEXAS A-9-17
(Cont. )
WATER AND SEWER REVENUE BONDS - Series 1963
Fiscal Issue Maturity Interest
Year Bonds Maturing Denomination Date Date Rate
1978-79 668 - 690, Incl. $ 5,000.00 8/1/63 2/1/79 3-2/10%
691 - 712, Incl. 5,000.00 8/1/63 8/1/79
1979-80 713 - 735, Incl. 5,000.00 8/1/63 2/1/80 3-2/10%
736 - 757, Incl. 5,000.00 8/1/63 8/1/80
1980-81 758 - 780, Incl. 5,000.00 8/1/63 2/1/81 3-2/10%
781 - 802, Incl. 5,000.00 8/1/63 8/1/81
1981-82 803 -825, Incl. 5,000.00 8/1/63 2/1/82 3-2/10%
826 - 847, Incl. 5 ,000.00 8/1/63 8/1/82
1982-83 848 - 87o, Incl. 5,000.00 8/1/63 2/1/83 3-2/10%
871 - 892, Incl. 5,000.00 8/1/63 2/1/83
1983-84 893 - 912, Incl. 5,000.00 8/1/63 2/1/84 3-3/10%
913 - 937, Incl. 5,000.00 8/1/63 8/1/84
1984-85 938 -960, Incl. 5,000.00 8/1/63 2/1/85 3-3/10%
961 - 982, Incl. 5,000.00 8/1/63 8/1/85
1985-86 983 - 1005, Incl. 5,000.00 8/1/63 2/1/86 3-3/10%
1006 - 1027, Incl. 5,000:00 8/1/63 8/1/86
1986-87 1028 - 1050, Incl. 5 ,000.00 8/1/63 2/1/87 3-3/10%
1051 - 1072, Incl. 5,000.00 8/1/63 8/1/87
1987-88 1073 - 1095, Incl. 5,000.00 8/1/63 2/1/88 1/10%
1096 - 1117, Incl. 5,000.00 8/1/63 8/1/88
TOTAL
Page 68
Schedule A-9-17
(Continued)
Requirements
Total Bonds Bank Total
Maturing Principal Interest Charges Requirements
$ 115,000.00 $ 115,000.00 $ 32,962.50 $ 45.5o $ 148,008.00
llo,000.00 llo,000.o0 31,122.5o 43.35 141,165.85
115,000.00 115,000.00 29,362.5o 43.25 144,405.75
110,000.00 110,000.00 27,522.5o 41. 10 137,563.60
115,000.00 115,000.00 25,762.5o 41.00 140,803.50
110,000.00 110,000.00 23,922.5o 38.85 133,961.35
1.15,000.00 11.5,000.00 20,162.5o 38.75 137,201.25
110,000.00 1.10,000.00 20,322.5o 36.6o 130,359. 10
115,000.00 115,000.00 18,562.50 36.5o 133,599.00
110,000.00 110,000.00 16,722.50 34.35 126,756.85
115,000.00 115,000.00 14,962.50 34.25 129,996.75
110,000.00 110,000.00 13,065.00 32. 10 123,097. 10
115,000.00 115,000.00 11,250.00 32.00 126,282.00
110,000.00 110,000.00 9,352.50 29.85 119,382.35
11.5 ,000.00 115,000.00 7,537.50 29.75 122,567.25
110,000.00 110,000.00 5,640.00 27.6o 115,667.6o
11.5,000.00 115,000.00 3,825.00 27.50 118,852.5o
11.0,000.00 110,000.00 1,927.50 25.35 111.,952.85
11.5,000.00 115,000.00 112.5o 25.25 1.1.5,137.75
110,000.00 110,000.00 55.00 23. 10 110,078. 10
$ 5,585,000.00 $5,585,000.00 $2,260,212.50 $ 2,554.55 $7,847.767.o5
Page 68
.• Ce
r C pykt•
fi2..„g-
REPORT ON
ADMINISTRATIVE RECOMMENDATIONS AND COMMENTS
SUPPLEMENTING AUDIT REPORT
OF
City of Wichita Falls
WICHITA FALLS, TEXAS
SEPTEMBER 30, 1963
ALLRED AND ARMSTRONG
CERTIFIED PUBLIC ACCOUNTANTS
612 CITY NATIONAL BANK
WICHITA FALLS, TEXAS
The Honorable Mayor, and
The Board of Aldermen
Wichita Falls, Texas
Gentlemen:
Your attention is directed to our comments, observations and
recommendations contained in this report, which is submitted as a supple-
ment to our audit report of the City of Wichita Falls, Texas, as of
September 30, 1963.
Finance and Accounting Office
It appears the initiative for all accounting matters and pro-
cedures has been restored to this office, in that the office has the
backing and support of the administration to apply the changes that
are required or may be required. However, we realize that in the
transition of the new administration and the finance office personnel
within the last half of the year makes it very difficult to make any
noticeable improvement in an accounting office of this size consider-
ing the volume of financial transactions that flow through this office.
However, some improvement has been made in the Water Department and
work is still in progress in this respect. Otherwise, our recommend-
ations and comments of the previous year are generally still applicable.
The administration is installing a new accounting system, in the
general office only, as of October 1, 1963; and we hope their system
has been, or will be, designed so as to more readily provide the
means of preparing a statement of cash receipts and disbursements
for each fund, and provide for periodic and consistent reconciliation
of the appropriation ledger to the general ledgers.
Supervision and Accounting Records
During this transition period, the accounting department has
been somewhat understaffed in comparison with the previous year. This
is due, among other reasons, to the retirement of two employees of
long experience who handled the primary accounting records. To remedy
this situation, a new position of "Accountant" was created to go along
with the newly created position "Finance Director". The position of
Accountant has not been permanently filled at this writing. The
Finance Director, while being involved in budget work and other finan-
cial matters obviously has been unable to give as much time as desired
to the accounting records and staff. Consequently the accounting staff
has not received enough supervision and help in maintaining the account-
ing records. We observed that numerous accounting entries had not been
made on the primary books, various detail records and subsidiary ledgers
were not on a current basis, various donations of land and other capital
improvements through developers and others were not reflected on the
books and the inventories, various sales and trades of equipment were
not properly adjusted, some transfers of supplies and equipment were
not recorded, and the inventories of capital improvements and supplies
were not supervised closely enough, especially on capital assets and
were not assembled and reconciled or checked to the books for cut
off and adjustment, since some department inventories were not avail-
able and equipment on the books was not on the inventories in some
cases, and various other items were not accomplished. Items of this
nature require considerable time to find and adjust. The inventory,
for example, comprises approximately five hundred pages and thirty-
nine million dollars, and to reconcile this to the book totals and
the previous year 's inventory is a long process which is ordinarily
accomplished by the accounting staff and tested by the auditors.
These items, along with the fact the accounting staff was busy trying
to keep up with the current items made it necessary that we spend
considerable more time in adjusting and closing the books than was
originally anticipated. Also, as in the past, the lack of systems
in some departments for compiling accounting data and information
causes us to spend considerable time in compiling this information.
If this situation continues to exist very long, either under the
present system or the proposed new system, along with the large
volume of financial transactions involved, it will become very diffi-
cult to put all the records on a current basis. Regardless of the
system in force, or might be in force, the fact remains that ample
supervision and manpower are required. Due to these conditions being
present at this time in conjunction with the new general office system
being installed, we can reasonably assume that considerable extra
time will probably be required to audit the new year. In our opinion,
the administration could benefit by giving serious attention to the
study of the duties of the Finance Directors Office in search of
a method to provide this office with more time to be spent on
accounting records and supervision of the accounting staff, systems
and procedures. Also, we think the administration's idea of
creating the position of Accountant is a good one, and that the
position should be filled at once with an experienced accountant,
competent enough to handle all the accounting records in case
of emergencies, and should devote his full time to the accounting
department. This added supervision and help on accounting records
would be of great help to the accounting department, and would help
provide records that could be more readily audited. The Accountant
and the Finance Director should both be adequately bonded, since
they will apparently be doing the primary accounting and financial
managing for the City.
Detailed Procedures for Departments
Detailed systems, methods and procedures of producing accounting
control of original source information and media, producing an audit
trail, and compiling of accounting information for the purpose of
placing responsibility on the personnel accountable, and supplying
information to the accounting office are needed in various departments
in varying degrees. The Water and Tax Department are fair in this
respect, and all other departments need considerably more attention.
In this connection, the Corporation Court and Police Department could
best be designed with coordination of the City Attorney in the legal
areas and court procedures involved, such as; performance bonds,
dismissals, warrants for arrest on bond defaults, appeals to County
Court, etc. As mentioned in our previous report, this department
needs a method of compiling and assemilating information, and needs
a system of receipts, dismissals and performance bond forfeitures,
status of prisoners, adjustment of jail terms and daily blotter
which together would determine accountability and place responsibility
properly. Similar planning in the other departments is recommended.
Internal Control
As in previous year, internal control in the Tax Department
and the Water Department is fair, primarily due to the number of
people involved, but in other departments it is virtually non existent.
Considering the amount of money and volume of transactions involved
in some of these departments, and the amount of stores, supplies and
equipment involved, it would be difficult if not impossible to
detect irregularities, should any esist. We recommend the accounting
and finance office give attention and consideration to this problem
as soon as time will permit. We consider this item of great importance,
and one which with other recommendations in this memorandum will
greatly facilitate the accounting for the City and put the books and
records in a position to be more readily auditied.
We have tried to be as brief as possible and general in our obser-
vations and recommendations so as not to burden the reader with detail,
and sincerely hope these recommendations can be constructively used by
the administration as time will permit.
Yours very truly,
ALLRED & ARMSTRONG
Certified Public Accountants
By:
Wichita Falls, Texas
January 24+, 1964+