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HomeMy WebLinkAbout1959-1961VILLAGE OF CHUBBUCK ij Report of Audit for Period M Viz, May 1, 1959 to April 30, 1961 - DAL� D. JONES i CERTIFIED PUBLIC ACCOUNTANT _ POCATELLO IDAHO �� -"sem ���"+�" �'�� -„� "� ar-�iE- --i" � am�i. - '-� 'E'• _ --s September 25, 1961 "oard of Trustees Village sof Chubbuck Chubbuck, Idaho Gentlemen; We respectfully submit herewith the report of our audit of the financial books and records of the VILLAGE OF CHUBB 1CK, Bannock County, Idaho, for the period AV 19 1959 to April 30,, 1961. This audit and report were rade in conformity with the s=: ecificati ons adopted by the Mate Bureau of Public -Accounts at November 1, 1956, and subsequent amendraents thereto. Included elan-ohere herein are a group of exhibits and schedules which are presented subject to any comments which may be contained in ti -da report. ".J's have reviewed the accounting procedures of the village and, without making in all cases a detailed audit of the transactions, have examined or tested accounti.nG records of the village and other supporting evidence, by methods and to the exteui we deemed appropriate* Our examination was made in accordance with generally accepted auditing standards applicable in the circumstances and included all procedures which we considered necessary. In our opinion,, the accompanying balance sheet and related statement of receipts and disbursements, together with supplementary schedules in support and explanation thereof, present fairly the position of the VILLAGE OF CHUDBUCK at April. 30, 1961, and the results of tb.e operations for the period then ended, in conformity with tzmnerally accepted accounting principles. s.:,esspectfull.y aubmitted,, XZC%-/ Dale D. d i Certified Public Accountant C 0 M M Z N T 3 tatement of Assets arta Liabilities at April 30, 1961 EXHIBIT A ��M M We subait herewith a statement of assets and liabilities showing Ge financial Cranditian of the Ullage of Chubbuck at April 30, 1961* ThO aMets COW& of caah in the bank, unremitted and unpaid taxea, prepaid insurance, water assess- ments ments receivable, arae fixed assets. Computations .for tees receivable, fixed assets, and prepaid Woursnoo are ohuwn in detail in Nhibit V1 and schedules I and A respectively. iater aBuessmects receivable are compared with assessments gid. collections in schedule 4. Stat MOK of Cash Receipts and Disbursements This statement accounts for all receipts and disburaements for the two year period for all funds, bum4 arj of County Collections This exhibit reflects the transactions between the Village of ChuMuck and Bannock County with respevt to taxes and ether revenas reaching the village through the county. Summary of operation in wea Receivable r�.rYIYMIY n�llii nY'�n�n ni�YnninYwri r�Fi YYr�lr�i�iYiprniVrnnVn��YinrYln�rn�rq� ')U 1'� is I'3: B This eXbibit shows the total beginning ing unpaid taxea end tax charges by years and balances then against collections, cancel- lationrs and un juid taxes at April 30, 1961. GENIRA•L CCT' LINTS All cash received from Pamnock County far the period May 1, 1959 to April 30, 1961, was traced from the remittance sheets on file at the Bannock County Court house to their deposit in the bank account Of the Villa, a of Chubbask. All Direct receipts from the ;tate of Idaho aneaxed to be properly deposited, All licensees, Volice fines, and other Peteipts appeared to be properly deposited. Cheers, warranty and duplicate deposit slipa were examined in detail and mound to be in order. Copies of tine receipts issued by the police judge were checked and found to agree exactly with amounts turned in to the •r-eraerrLl fund. All but a eery few of the water a=unts receivable were in a current status (Lass than 60 nays). Legal action had been taken on several accounts. This resulted in a Feed response. A control account was aced for the water accounts as recommended in the prior audit. All intiividuel accounts were balanced each a*nth with the control account. A fear warrants (checks) chid trot have an mount entered in the "total" space. Tkia space ahoul.d ba filled, in, to leaGen than chance of Qheck-rai ziag". A cheOwwri.ter should be obtained and used leas all warrants (checks) issued.. The large bajanaos in the general fund and grater fund could quite possibly be endangered by an expert "check artist". General fund expenditures for the 195G-60 year par the budget report orad budget book were 516,954.14. The actual expenditures aero 317,133.99. The difference of 4179.85 3s explained as Al lows t Social security tax understated A44.58 warrant acs. 1530 to Well No. 2 Fund omitted 18.24 Difference an warrant No, A911 ,03 April 1960 had check 5.00 Warrant No. A884 for office supplies omitted 12,00 Total 179.85 General farad expenditures .for the 1960-61 year in the budget book were 418,9: .87, The actual exptnditures were 119,192.8?, The difference of 256.00 is explained as Allows: street repai.ra (COmputation error) 5, Qntin tnt, miscellaneous (computation error) 44.00 Social security tares omitted, 16?.00 Total '2 55.00 W2_ GENERAL CORMENTS - CoAl t. ~eater Works fund expenditures for the 1959-60 year in the budget book and as shown can the budget report were V15,425.01. The correct disburaomenata wane 416v828.39. she difference of 11,E+03.38 is ex- plained as followe z alo ry reimbursement to g neral fund omitted uV50=00 Computation error in "Contingent Useellaneous" 72.00 Total 195 2.00 Leans payroll taffies withheld 168.62 Total 11,403.38 ;pater Works fund expenditures far the 1960-61 your per the budget book were $23,027,22. The correct disbursements were 22,815.68. The difference of 0211-54 is eN, Iained as follows% droll taxes withhold not deducted 4 215..54 Less; Warrant fico. 456 omitted boo QUI 211.34 %==T==== A 410000, fire insurance policy on the pumps and pump house ex- pired May 24, 1960* Due to Uffieulties encountered in obtaining a satisfactory 0SPeatiGn, the policy was not renewed until VaY Of 1961, COVOrege Of this type should not be allowed. to ,mase, The fidelity bond on Charlotte Kennedy, the Police judgA expired in Ibbruary 1961. a d apparently has not been renewed. ri bond for ,1, 000. should be obtained for her. The fidelity bond on Genava Vai.enty should be :increaw from 450000.00 to 115,000,00 in order to be adeglate for the amoutt of fends handled. A high percentage of voucher claim forms were not properly signed and notarized. This should be corrected at € nce to comply SO atate law. The ancounti ng records and other information on file for the villas a were generally well -handled and accurate. Vllj-�&E OF OHS UCK$ jannDck County, W--ftmomm, Idaho 1WHItIT A Statement of NOW and Liabilities nt Li 30, 196Q A= Me i. 0 Ass EITS Wneral dater 'works 4f*11 No. 2 Volunteer Property Awadfund Fund fAirre r=4 1"Ark, F=4 Tmad �M— Total cash on deposit =104.0 16 04W 1*112,63 4 10,31 4 199,30 18*584.62 J.' es receivables 19% Tax roll (Boal) 103,36 103-36 1958 Tax roll (Personal) 12g.jr-) 129.19 1959 Taz roll (Real) 506-93 326-93 1939 Tax roll (Personal) 90.226 99.26 1960 Tax roll (Real) 302*79 $1782-79 1960 Tom roll (Perawyl) WnZ 164-335 frojold inaurance 194.40 194.40 %At*r assessments receivable 3*035.65 3,035-65 V411 No* 2 =142147 51s142.47 orty Village wrl prop 393,951-70 130951.70 Total Assets LXABILITIE8 honde payable later dejositz payable SURPLUS Olverating swplu lus CoNital 3urplus Istal Liabilities and Surplus 030115.1w 10-0 1 199-30 MAWS 5317Q. i2 IZ7,000,00 09,00000 0 76000,00 41.377*50 1,07.50 *17,033,46 7,100*35 6,115*10 3 1DG-31 6 199.30 319174.32 44.951«7044*951-70 41?ypff.46 02743 Q3@115.20 t 10,31 & 199*30 193*951*70 fWA703#72 VILLAGE OF ('0'-4UBBurK Bannock COuAty* Idaho Stat-MmOnt Of Cash Re*OiPts alid Disbursements Period MV 11, 1959 to April 30, 1961 --------------- W011 q..2 Fund Description Cash to bogin C;asb MCeived Total Cash Available Interest Bond princi p� Ca -Sb at ZM of Year EXHIBIT B-2 -1 Fistal Year Fiscax Year 1959-60 196o-61 81*390-56 S 26o.w 201+46-79 3,330.82 5,777.61 S2, 706,81 0,721,38 $6,,037.63 1,516.25 11248.75; 29 "65.00 11500.00 10500.00 a::9• 71,972.63 51i,972.63 VILLA13S OY CHUBBUCK, Bannock CountZI Idaho Statement of Cash, necsipts and Uisburs awnts Period My 1., 1959 to April 3o, 1961 General. Fund Description Caen to begin �c�a ano t. County (Bxjj.LLTT D) .RO&d and bridge transfers (Received direct from tate) State liquor apportiorimant ( Regie red d1.rec t from state) Licenaen Police fines of Loan t•am water fund Reif€tb= a-ejj at for salaries-eaater Re.iobNru*mont for telephone use L\ -n .tiau for road oiling irTocoods of sale of police car Inau:rance refund `sax refund - Telephone vlomp&Ay Foling Place fee Total. Cash: gece ipta Total. Cast, wail"Able D.sburesemonts Salaries and Wag Payr , ll tax Attorne3Y fees Audit Gas and oil, Police car ;irate fiance Leeal advertising Beat WRter Office ex:ense 1nstxa. z4ncei Board for prisoners Supplies and repairs street improve€bent,s Poorer and tight Telephone A -011t of dump ground Park ex-oonse Election expenses Tax al,l0ca'tiOU to well ° o« 2 Fund. Go Q. boads maps County plarilling Civil defense Refund Total di.sbursemontu Cash at .End of Year MBI B isca1 Year iE acai Year 1950.60 1960-61 Total 5.541.52 4 6,43o.18 3 59541.62 11:739.18 144803.04 26,542.22 571-5.1 1.51 571..51 97.82 445.26 543.08 1.,435.c 2,x45.00 3,1580.00 440. ;0 1.,866.00 31.23«00 1i1.1257.00 1 , 8-)2.50 1.892.50 fund 1.,500..00 2,250.00 3,750.00 1.135 5.0() 6.05 1.(y3.(30 259.85 100,100 467«90 .500.00 500.00 286.70 69.43, 69.41. 83.85 121..65 Ia.65 571..30 « _ 30, CLQ (p� �,, yy g SIBI 6.2.55 �� '22s8o6.U7 ',40,829.42 .3. 4.17 `;,29,P37-0,5 A6,371-04 .I. , c r 6,944.00 M,873.00 -D.47 3:92.92 683.39 440. ;0 .+.,178.851,618.85 85 �10. LESS 4io. oo 56706 283.88 851.24 .503,62 337.1.6 840.78 195.E 259.85 455.35 467«90 3w.60 805*50 286.70 306.00 592.70 83.85 388.81" 472.66 571..30 469.8; 1.,041.1.3 507«00 473«Co 982.00 139.70 31.9.03 73 1., 226.24 I *533.62 2,739.86 +4�5�8- 2, f 3s'7. 86 965.96 l o o44. 9 2,010-95 15.71 .300*3.3 61.6.04 307+{y . 0 7'ng��5 R c 375,00 }€} 28.89 750.1.8 779.07 io «Cu .108.00 2,446-79 3,330.82 59777-61 :L9500.00 1, 00. p00 #�y 360.00 360.00 50.003 50.00 "117,133.91�wU9* .9 .8;' $369326.86 T U,430-18 filO,044.18 tlo,044.18 VILLAGE OF Cjj .k1 0 Ba=Ock Ooanty, Idaho Statement of ixa8h Receipts and Disbursemen ts Period May, 1, 1059 to April 30, 1961 6la',erwOrk'S F=d Cash to begin i�ece�.pt� -t-Rentals '00k—ups De ',,oZ-,itS of . Cash Receipts ` Ota1 Cash AVa11able Power Repairs Office pp1,1s:s Co=ec tion material's axe - General F4nd SaLuies Paid direct Se1qr1ea repaid to C-,enaral rid 30ns redeemed Bond intereet riepooit Refland4 irnprovemente : gi iaering Fees 6upPliaa T10tal Disbursements sC at End of Year EXHIBIT T�-j Zflaca1 Year = qct Year 1959-60 1960-61. Total 8.715.47 s 91762,38 S 80715,47 14,81:5.30 16}558.00 31*373.30 ,2,76o.co .2,457,50 5o217-50 300.00 280.00 580.00 $17,875-30 50 B 37,1.70.8,o --26,59o.77$459886.27 2#053-96 3 39341-1.3 1v 5,395.09 221.91 199.83 693.42 11.6. o; , 915.33 1039.87 , 4: . 4i, 31.5.83 3,476.33 11892. 1.892.50 1053.00 1.0WOOL, 11999-50 2,250.00 3050.50 39000000 3,,000.00 .3.750.00 6, €tea. oto 21150.00 2+020"00 4,170.00 32.50 2s220-36 15■00 6,509.19 47,50 8, x'29.55 8.50.00 850.00 316.46 434.98 751..44 U6028.39 +2298.13.68 9,644.o? 'www. VILLAGE OF CHUBBUC , Bannook County, Ida:go 4, tog. op URIBIT Exponse Budget 'Comparison for Period May 1, 1953 to Aril 30, 1960 Police car maintenance Appro- Expeadi- (over) Unneral �und p%' ations tures .r Under � ss ma�yy,, �94T1?i nla tra ♦ kion Z 250.00 A039.87 22x50.00 jalav eFs 6 MOD 72000 6 200.00 Office supplies 300.0 83.85 :216.15 Telephone 250-00 315.71 (65.70 Fire station lig,t's 120.00 68,02 51.98 Fuel 500-00 467.90 32.10 Water 31O.Co 31O. 28600 23.3€,1 Attorney 600.00 Yom16=0 Adverts si4g 200 * 0C 195-50 0 4. Audit 2GO.00 hoso (210.00) street lights 1,000.00 897.94 102.06 lasura me 900.00 571-30 328.70 iGLi4GVidi 0. L4 xG Fire DeNa }ydnj /c 1g 598-6436 Street repairs x,,. .00 3.,226.2+ 273►76 Police ire:;aartment s Salaries 4,900.00 4, tog. op Edi' n oo Prisoners board 19500►00 507.00 993.00 Police car maintenance 750.00 503.62 246.38 Gas anal oil 600.00 567.36 32.64 County ;Iann ns 250.00 A039.87 22x50.00 P k train: enagco 1,000.00 28.89 3I 1* 11 Q-0. bonds and interest 2,850.00 A5=%0.00 19350-00 Contingent &950-00 1,386.81 386.81 2, 563_ -19 Well tic. 2 �d 2,600.00 2,446,79 153.21 Total general Fund 426,100.00 $17,133.99 0,966.01 atmarks and nds and interest 31190-00 5450►0 Power 2, 00.00 2,053-96 (53-96) Repair* 700.00 221.91 478,9 € ffice supplies 200.00 23203 (32.33) Connection Mator: als 80,00 A039.87 (239.87) Van - General Qnd 2,200.00 3.,892.50 307.50 ja3.erins 0500.00 1 *351.00 14g. oo Improvements 2,000.00 2,2 V. (220.36) Contingent 5,725.00 2066.46 3,058.54 Total Waterworks .� nd M,2v. X36,828.39 J3 1, 4 Mlrtn=..+n __ - q=,ip.�W 1. Y�e.uY1M i penze Budget Comparison for Period} �,: 1, 196c) to April30, 1961 General FY Fund '�"a eiat ens ....... ; en ditures ..r........ (�;ve�r � (over) A&.d,nistrati on s 1000 .00 475.+0 525.00 Salariee 0 D*00 a 900.00 2,462.84 Office su jplioa 400. 8.81. 4 11.19 1i. el epho aye 300.00 300-33 (-33) Lights 100.00 86.26 13+74 Fuel 5W.00 337.60 16;-?. 4o Water 500.00 3003.0o 1.94.00 Casal 9W.00 1,178.83 (278.8.5) Advertioing 3W-00 2. .5 40.15 Street lights 1,2w.00 9.58.73 241..27 Insura ce 900.00 469,83 430.17 Sanitat-.on 300,00 73.00 223.00 Faro Department 6o.o.00 60o.00 Street repairn 2,000.00 1,333.62 466.38 Police Department: z;alar as 4%900#W 6.044.00 (1,1.44. w) Pri-oone:ra board 1000 .00 475.+0 525.00 Police car nm, intenance 2,M0.00 337.16 2,462.84 vets arad oil 600.vi 283.88 33.6.12 County planning 300.0Q 360.00 (60.00) Park. main t en naw a 1.95U0.00 750.1.8 749.82 C.O, bonds and interest 2,748.73 11999.50 29748-75 GQrAtix gOUt 3,641-25 816-95 29824.30 Well No. 2 Pund 2,450.00 31330.8a (880.82) "Ota. General Mind 28,8ffr0.C?33:192.87 X9,647.33 Bones and interest 5 5,(]20.00 5020-00 .f --Ower 3,.{41413 $ (841.13) . apaira 700.00 E7 3.42 6.58 Office Supplies 300.00 1,31.00 169.00 Connection materials 1.,000.00 214.36.46 (19436.46) Tramfor General Fund 2,2 ].00 21,250.00 Salaries 1,700-00 11999.50 (299.30) Improvements 4,,5470. 61.509,19 (2,009.3.9) Contingent .5to80.ou 434.98 49645.02 VIL-LA02 OF CHI: o Baiunoci.`, County, Idaho ;:fafz r r!t Oannock County Cpllectiown uarar3.ie� iittaaces Period May 1, 1959 to April 30, 1961 Urvre,gitted col.l::ctI&Onu to 'beg -in "011 ec t iQ s Yy county 1956 Taxea - real 1957 Taxea - r•eal. 1957 Taxas poraonal 1958 axea w reaA; 1958 Tax e a personal 1959 Ta as real 1959 Tax&* persoria.t. 1960 Taxas real 1960 Taxeo pars aea Pence. tzv on delinquout .rte taxes Inw rent on daliuqueat taxes 6tate liquor appo 'tioi meat Road find bridge apportionment 2 . 4t,, 39-30 1"Otal Accountability W 10,011ection fee to county Not remittance by county Unraraitted collections to close Tot. -al ccc ted sjbr D Fiscal Your Fiscal Year 1.959-60 196e-61 Total 235-95 S 243.1.6 s 235.95 44 go 44.90 2x5'.215 1.4.49 9.74 4. 4.56 3 x 433.32 352.1.1 3,785.43 76.09 8.28 €4.37 6, ���4.1.6 3,298.27 9,922.43 812.06 4i.6o 853.66 8,796.33 81?96*33 1,237- 'a 11237.25 1.8.81 2 . 4t,, 39-30 X 0.,62 10.a� uo.84 217.66 77O.A 1,187.90 398.45 130.45 .90 52!.8f' 44.80 {�� $12,151-83 $15,197.69 X27,106.36 3 169.49 a 2€17.82 $ 377,31 1I 73:x.18 14,803-04 26 , ,,42.22 243.16 1%.83 1.86.83 U2,151-8.3 415,197.69 27,iE,+4+s _-f'+5 VII -LAGS OF Bawiojak County§ Idaho . -am 3wmary of 01poration in -f es Reco:]..v: ble for Period 1 1959 to ! r31 30, 1961 Total all 1936 1957 1956, 13'59 1960 fears Oupaid taxg on ',lay 1, 1951) 444.90 448,94 A,ip-2.32 4,416.66 Tax chargea per county treasurerla reports Real Total To Be Accomnte d For coliectione 5-1-,59 to 4-3o.-61 (fmil 1i D) .R*al - Personal CaAce.Ued or adjusted by comiasionars A;a.d April 30, 1961 Total ocounted ,"or Long or Cihcrt 11.9397073 917,41801 26,816.04 4,U-2.82 11#39-7*73 MAV.31 '33,232.70 c,44. 0229.74 X3.785.4.3 i 9,922.k3 S 8:796.33 229778.83 4..% 84.37 853-66 i•a37.ze� 2v179.84 1.4.64 15.84 4.59 1944.5-13 1,480.20 232.55 61.7.1.9 5,945.14 6y794.88 a44.qo 4248.94 �A,118.1.9 $111397.87 $17,423-85 :33.233.' 5 �. -,- (4*63) a 1,4 s 5.54 5 1.03 VILL;IGE Of CHUMUCKI, Bannock Countyo Idaho--, A,REWULTS I Sunw. iry of IIxed Aaw My 11 1959 to April 30, 1961 ikdditions AdditionsApri'A" F'Q7 Iv 1959 195940 1961-61 1961 Villagge water systems Buildings and 1=d FUrniture and fLcturea Automobiles and trucka Street improvements Total %70224.29 PiUO-36 16,509-19 V5,953 -U4 it t,278.3! 11,278.37 ?07-34 707-34 2,916.88 2,916.88 335.41 1*226.24 1, 7'3.62 3,095-2? 6. 2977-,7777A,01 , 1.2.81 .70 ;8 4- VIIIAGE OF CHUBBUCK, Bannoc�, County, 1&iho Zchadul.e of Bonds Outstanding at Apx::1 30, 1961 Revonue General. Bonds Obligations Bonds Numbar Number Due Date Interest 43-43 July 11 1961 4 % 3, c/)o. co 7-9 Nov. 1♦ 1.961 4% 1,500.00 49-54 July 1, 10,62 4 % 3,000.00 10-12 Nov. 1, 1962 fly,, 1,500.00 55-62 July 1, 1963 4 % 4,13:x1. oo 1.3-15 Nov* 1, 1963 4Yo% 1.,,=i00 63-70 July 1, 1964 4 % 4,o04.00 1.6•-19 Nov. 1, 1964 4' .2,000.00 71-78 July 1, 1965 4 % 4,oco oo 20--23 Nov. 1.1 1965 4 2,000.00 79-66 July 1, 1966 4 4,Coo.Co 24-27 Nov. 1, 1.966 4% 2,000.00 87-94 July 1, 1967 4 % 4, wo. ou '3-31 Nov. 1, 1967 4� 20000.00 95-102 jury it 1968 4 40000.00 32-35 Nov. 11 1968 ki% 2,0001.00 103-1.10 July 1:, 1969 4 4, 000. oo 36-4p NOV. it 1969 41h% 21,500.00 11.1.-1.z o July 1, 1970 4 :? 5,000.00 1�� 5 Nov. 1, 1970 4AY6 2,500.00 121--130 July 1, 1971 4 % 5,000.00 46-50 Nov. 1, 1971 V4 2,500.00 1.31-1.40 July 1, 1972 4 % 5,000.00 51-55 Nov. 1, 1972 4YA 2,500.00 56•-60 NOV- 1, 1973 4Y.% 2,500.0 Total Bonds 0hatstancUng at April. 30, 1-961.�76 q .Co Whed to of IDAOnV* Coverage at Aril 30. 1961 ....�..�...,,:�. ,» � �< ;h _::. Ns uo TYpe of ��ovir t Dates Prepaid x4 s"nix;n W fez tire Axpiration ETWUM 29264 0 Insuranne Fun ► ? E k .C1 € 5i wGw4 i. 101 la -3a-61 01-962 Mal* liver Waal 1nsurw Co.Mrs-Widing oquipeopt &000,00 68.70 1-16- 11-16-63 8.20 69391-07-605-32 U0, Fidelity, and Wormy to, fidelity bond wneth Kenody AM= W.00 - 560 7- 7-61 4.0 69391 -0? -1419,56 U.S* Fidelity and Guarauty cc, iidelityQ,Gloaee. Valt my 51W.00 Z5.0 7- `— 7- 7-61 4.16 RLP150695 Moral. Insurances vo. of Awarica Liabillty 1009000.00 254,89 ?-aa 7.al.6. 1. 00 Tot. 194.4o VILLAGE QF' 0.dUBBUCX$ Bannock County, Idaho SCREDULE 4 Water ;ors F= . Assessments and Collections x3scal Ye are 1.Q593-60 and 7.96 -61 Total for Fiscal Year 1959-60 17,818.90 17,875.30 2'".90 1960 May Total 1,384,30 29281.60 1959 assess eats Collections Palance �-;t' 1,640.00 11,653.00 ,2, r 6.3o �,Ia�Y ] !S I' 224. al�� 1�. 1, 367. 4o 11,367.4o 1, 123. 80 Juni, 1,304-75 1.332.70 1,895.8 July 1,663-50 1, 659.20 1, 900.1.5 August 1,486.,5G 1,476.o5 1.,91.0.60 September 2, 427.50 2,482-50 1,855.60 October 1,188.75 10.50 1,953.85 Novew.bor 1,35a.75 1,263-50 2,043.10 iDecet,,i er It382-501.,474-75 1,693.70 11 50.185 1960 1, 811.00 1, 745.50 2,698.15 4J a}.Ii ary 1078.05 1,387-85 !,941..05 February 19291.75 1,296.55 1,936.25 eirch 1,791..90 1,381.85 ?,',1-4.30 Aril 1,326.o5 11662.45 2,009.90 Total for Fiscal Year 1959-60 17,818.90 17,875.30 2'".90 1960 May 1.1,656.00 1,384,30 29281.60 June 1,440.75 1.,424.vc 21298.05 July 1,640.00 11,653.00 2,285,05 August 2,1.32.35 1181.4.66 2,602.80 � t� i �+r 2,216:75 1, i4.00 3:005.55 October 1,869+05 lt?71.75 3,102.85 November 1-! 584.25 1,619.0-5 619.05 3, 068.05 December 1!493.3€3 1!455.35 3!105.00 1961 January 1,477.6o r .6o 1,682.f 0 C,899.90 Fobruary .i., 42.5 - 45 1,693.70 2,632.6.5 March 1, 811.00 1, 745.50 2,698.15 1,571.75 1,2,,4.25/ 3105.65 Total for Fiscal l ear 196c,-61 20, -421.25 .r+w+rw 19! 295, 34035.65