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Annual Report (1945)
I 1 ANNUAL R E P O R T CITY CP COLLEGE STATION June-30, 1945 City Council City of College Station College Station.t Texas Attention: Ernest Langford, Mayor Gentlemen: The following is the financial report for the City of College Station for the year ended June 30, 1945. Also enclosed is the budget for the ensuing year, 1945-46. Yours very truly, Lloyd D. Smith City Manager Attest: 0. L. Foster Assistant City Secretary CON1 N S Roster of City Officials 2. The City of College Station 3. Financial Statements 4. Budget for Ensuing Year i CITY OFFICIALS rnest Langford, Kayor Lloyd Smith, City Manager 0. L. Foster, Assistant City ouncilmen: Secretary and Tax Collector Lee Norwood, City 'r.;arshal E. E. Brown Otis E. Carroll, Foreman R* L. Brown Florence Neelley, Secretary C. 17, Crawford 111 T. Harrington J• A. Orr Go B. Wilcox A. Lipscomb, City Secretary r.' To. E., Marsh, City Health Officer .,,T. Gorzycki, City Tudge . :Jheeler BArger, City Attorney . R. "fright, Sanitary Lngineer . T. L. I:cNew, City Engineer CITY OF COLL 0 SirATION, TZ ASV The City of College Station, Brazos Countyt Texas, was incorporated in October 1938 under the provisions of-Article 966 of the Revised State Statutes for 1925. The main campus of the A.. & 11, College of Texas lies wholly within the city limits. The City is divided into three rather distinct business and residential sections in widely separated areas, College Station is the home of the Agricultural and Eechanical College of Texas, an R.O,T#C. school, which had an enrollment of approximately 7,500 before the outbreak of the waxes Although the ` number of civilian students has been materially decreased because of the war, -the College' has trained thousands of men for the Navy, ' t Marine Corps,, Air Corps, the ASTF, etc# 4 There are also located in College Station as divisions of A. & L* College, The Agricultural xperiment Station, the Agricultural Extension Service, and the Texas Forest Service,, Various Federal agencies also have their headquarters here* t The civilian population of the City of College Station according to the last census was approximately 2.,204. The emphasis being placed r on the Viar Training Program has temporarily increased this number to over 3,OOQ, The City of College Station owns the distribution system for its utilities lights# water, and sewer except for one area, where electricity is furnished by the . This system is unusually large because of the widely separated areas of the city. The City 11anager.form of government was adopted in April, 1944% Prior to that date city affairs were under the direction of a business manager,, Wartime restrictions cn building,Aonstruotion have limited the physical growth of the city rather drastically. However, the City Council anticipates -a rapid post-war development and plans are being made in that direotiono T H B UD G E T f The following is the budget for the fiscal year ending June 30, 1946, Journal entries are not made to place the budget on the books at the opening of a fiscal year although expenditures are not to be made to exceed the budget. On the ledger accounts the maximum amount to be spent for each item is placed at the top of the page as a guide to the expenditures*., Additional appro- priations are made when expenditures are such as to exceed the budgeted amount. CI`ly OF COLLME STATION,, TEAS GMWUL FUM 0 L RMP,NM 1945-46 Actual Estimated Estimate Jul. 1,1944 by Accepted by to City Ulanager Council Jul, 1 ,1945 ax Revenue 8,564909 9,400.00 91400.00 ex Revenue (delinquent) 44.87 5000 50,00 icenses (Plumbers and electricians) 82.00 100000 100.00 Occupational Licenses 856.25 800900 800:00 Franchise Permits 767944 800.00 800000 Animal Licensee 84.00 100.00 100 600 Court Fines 24.00 50.00 50.00 Inspection Fees 74.00 75.00 75.00 Building Permits 48.00, 75.00 75.00 Contribution by Utility Funds 20000.00 29000.00 `.000.00 k:iscellaneous Revenue 422 O0 400,00 400.00 Total Revenue 12*966.65 13 850.00 13,850.00 CITY OF COLLEGE STATION, TEUS GENERAL FM ZXI 1T J MaIMJDITUMS For the fiscal year ending June 30 1946) 1945-46 Actual Estimate by Estimate Accepted Jul. 111944 1945-46 1945-46 to City Iianager By Council Jul. 1 ,1945 eneral Governments + Auditing and Legal 211„00p 10000 100.00 "Ass't City Secretary 866.50 1000 00 10000.00 City Ylanager 112770.77 1,333033- 1,333.33 29eOO 20,00 2000C) yleetions Office Salaries 1.00 50.00 50000 184.00 Office Rent 156.00 ► e ° ' 184,00 Other City Office Expense 430452 400.00 400.00 350,00 Tax Expense 196.36 ,rt• p0.00 160.00 Car Expense 159,61 160000 League of Texas ::unicipali- ties and International ¢5.00 45,00 City Kgrs.. Association 30.00 r y f,, 901.57 21500.00 2,500.00 Capital Outlay _ o _ Special Engineers Services 100,00 - o - Totals 40359,33 61142.33 61142.33 Police Department: 5p 00 50.00 Signs and Signals 6,33 50 10.00 10400 • City Pound Expense 4, .~v.325.00 •325.00 Haintenance of Auto 302.15 Salaries 1,825.00 11860.00 11860.00 Hiso, Expenses 18„60 15.00 15.00 Totals 21156.88 21260.00 21260.00 Fire Department: PgMents to A., E, 200.00 200.00 for use of Trucks 225+~ Burning & Cutting Grass 209.07 300400 Wr: 00 175.00 175.00 Salaries to Firemen 187.50 Insurance 01; N 4. ,r- 13,25 133,75 1iscellaneous Expense 9.24 10.00 10.00 Totals 764.56 818.75 818.75 Totals aarried forward 9V221008 ~ 90221*08 2 1945-46 Actual Estimated Estimate Accepted .1416 111944 by by to' City manager Council SvJ. 194.5 th Department: 100a :n Health Unit I vse.00 10,00 wM:00 Garbage o 2x400„00 2A0040 7 Disposal Grounds 160.83 - o - - o Salaries 2,070.33 - 0 - o sc . Tr ,,k Expense 471.99 - o - - O T:osquito Control 300.00 :x(10100 - 300.00 ~otals 3x728.15 ~3~4 5~6fl- -3-,4-Z5-.0a- o_ o_ ~treet Department;: T%intenance and Repair Salaries 2,266.27 21000.00 20OC0.00 Tiaterials 11157.03 11000.00 11,000.00 E` Truck 'Expert"se 365,20 350.00 350,00 Street Cleaning 35.16 60.00 60.00 'f. ;larehouse Expense 77,01 75.01 73.00 Street Lighting .43 - o - o - Capital Outlay 13,311.83 52000.00 5,000,0©_ otals rp 17,212,,-93 80,485.00 p 8,48500 undry Accounts: Donations to Recreational Fund 300,00 19000,00 1,000.00 Insurance and Bonds 396.88 400400 400000 ` Other Expenses "r1 cr s"`'.'` 173.28 150,00 150.00 Totals fCh'~!S pi 870,416 1„550.00 1,550„00 Total Expenses x;29,092,01 -~681sS8- -~c224681.08- ther Expenditures!' Streets (The City expects to spend' approximately 44,000.00 on Streets and approximately ;2,000000 for the purchase of a Tractor an)d equipment,) Retirement of Debt: ` F. G. Anderstu 1?650,00 11,650.00 :J. J. Coulter 2,400.00 2t400.OO CITY of COLL V.4 STATIO'T, ACAS 3120TR IC FUND RE E M, S For the fiscal year ending June 30, 1946) 1945-46 Actual Estimated by estimate Accepted a: Jul. 111944 City 1?anager by to Council Jul. 1 ,1945 aerating Revenue: x , electric Revenue 0320859,07 433,000.00 X33,000,00 >f 4 v r Less discounts allowed 32141.89 _ 1,750.00 1,750,00 s' 29,717.18 31,250,00 31,250,00 penalties collected 10.00 T 15,00 15,00 • , tal Revenues 299727.18 31,265,00 31,265.00 berating Expenses: Electric Current Purchased 149945.00 15,000.00 15,000,00 l:aintenance and Repair: 68.35 100.00 100.00 Salaries 250.00 250.00 i.aterials 146.48 ,larehouse Expense 60,00 75.00 75.00 Truck Expense 113.34 120,00 120.00 ..eter Reading rpense 102,09 105.00 105.00 Superintendence: 10277,77 11277,77 10277.77 Salary Auto Expense 124.88 130.00 130000 Office Salaries 1,639,75 1,900,00 10900.00 Office Rent 168000 216,00 216.00 Telephone & Telegraph 107.76 110, 00 110.00 Other City Office expense 250.00 supplies & sundry Items 251,37 250,00 Utility Billing expense 43,38 45,00 45,00 Insurance 103.07 130,00 130,00 Spec ial Eng. Services rc h 300,00 100,00 100000 Auditing & Legal 165.00 50.00 50.00 Contribution to General Fund 1,000.00 1,.000.00 11000,00 epreciation: 2176.45 276.00 276.00 Services 129,20 130,00 130000 Leters 117.75 117,00 117,00 Transformers 163,66 165,00 165,00 r= Interest Expense, !Totes and 'r.- deposits 121.53 130,00 1300,00 i`iseellaneous Items 53,61 40900 40,00 Total Operating Expenses: 21,478.34 21,716,77 21,716,77 - 2 - 1945-46 Actual Estimated by Estimate accepted Jul. 1,1944 City :"anager by to Council Jul.. 1 ,1945 her Expenditures: Trans, and Dist, 4 100.00 ~ 100.00 :Services 200,00 200.00 Yeters 200.00 200000 Transformers Land va 400,00 10200.00 1,200.00 Debt Ret i rement : F. G. Anders m 165.60 165,60 165.60 btal Other Expenditures 565.60 41,865.60 ;11865.60 CITY ^F COLLLGE. STATIOY, TLXA.S V;1TLR LLD SDNTLR FUTO ESTFr-,,TLD R'_V"FULS A.T-D E~,JPETIDITUUZES (For the fiscal year ending June 30, 1946) 1945-46 Actual July 1, 1944 Lstimate by Lstiruted .4ccerted to City ~.hnager by Council July 1, 1945 1945-46 1945-46 RUIT?G R.ULI;MS: ater revenue .,180 960.97 ;11,19,500.00 19,560.00 Less Discounts Allowed 1,697.97 975.00 975.00 Total v,ater Revenue 3.00 U18,5%5.00 `;1 525.00 ewer Revenue 4,099.10 4,000.Ou 4,00u,00 Less Discounts Allowed 392,22 200.00 2x0.00 Total Sewer Revenue ~r 3,706.88 r 3,80100 ?00.00 Total Water ~ Sewer Revenue 20,969.88 422,325.00 14.,22,325.00 11apping fees for water & sewer 190.00 20 .00 POO.Ol, ater i,4eter sales 144.5; 1,5(,0.,)0 13500,100 ise. Revenue on water gc sewer 19.95 Total Revenue `21,324.33 S; 24,025.00 4 24,025.00 ~ R~TIF~G LXr'Fi?SLS: 'Vvater Purchased for Resale 4 81631.87 9,000.0U 9,000.00 Sewer Disposal Plant Rent 343..50 254.00 254.00 PAfaintenance and Repair: wwater Lines: Salaries 858.79 850.00 850.00 1. ateria is 375..57 400.00 400.00 uNarehouse expense 60.00 60.00 60.0u Truck expense 240.70 250.00 250.00 Sewer Lines: Salaries 221.85 250.00 250.00 i..a to r is is 9 4,,10 150.00 150•.00 Truck expense 104.67 110.00 110.0i Neter reader's salary 164.15 165.00 165.00 -Superintendence: City i arager's salary 1,277.77 1,277:77 1,2.77.77 Auto expense 124.73 130.Ou 130.00 'Taping expense water & sewer 53,34 60.00 60.00 Sewer bed and pump expense 360.00 360.00 360.00 ~Cther charges 200.74 %04. 1O 2:.O.Ou • 2 1945-46 Actual July 1,. 1944 Estimate by Estimate .accepted to City Nanager. By Council July 1, 1945 1945-46 1945-46 Glances of expenditures brought forward $13,111.78 E;i13,516.77 13,516.77 offices Salaries 1, 669.75 1#900400 1, 900..0 Rent 168.00 ?16100 216.00 Telephone L telegraph 90.11 90.00 90.00 Ct er office exlense lisc. 267.70 ?65.00 65.00 Utility billing water & sewer- suppl es 86,78 86,00 86.00 Sj,ecial engineering services 545.00 Insurance 103.08 110.00 110.00 Auditing and legal fees 165.' - 50:00 Contribution to General Fund 10,000,00 1,000.00 1,000:.00 Depreci,.tion water & sewer: Structures 65.0 65.0:0 65.00 Transmission L distribution 2,411115 20400.00 2,400.00 Services 3.91 5100 5.00 Yeters 251.40 250.00 250.00 Hydrants 4?.50 4'%50 4?.50 General Equipment 40.81 45.00 45.0 Interest, notes and deposits 413.39 420.00 4?0.00 11iscellaneous hxpense 200=.63 150,00 150.00 Total Expense 20L635.99 20,,611. 27 611, 27 TIzLR EXPLYD ITURES : Transmission and distribution water 500,100 µ 500.00 Services 100.00 100.00 iiie ters 1, 5v0. ~0 1,500.00 Transmission and distribution sewer 500.00 500.00 Total other Lxpenditures 2,2,600.60 2,600.00 DEBT RLTIRE,LI,~T: G,. 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Puna oTagoeTa og MCI 9L''6La y Z! n r- rl y r r► fys s !J aTgsdsd squnoooy tf ar, a aI,I,I'IISt~IZ ' 5£'88Lr sgessy Tegos, 00,1001 e29TIOD ell oR •y saxes gTsodap eaTa 890695`1 mfrs C rr D Puna 4TTTg11 aegeE, uroa3 ena 9909£8`T -.f y a, r puny esnogeaaj uroaj ernQ 0000:M (00'000`T enTeA ,fgtangeur) puog aer segegS pe4Tun 09'T eTgeaTeoag sgunoooy 990T6t 90°933 sexaq eTgsgoaTTooun ao3 aaaesea ssaZ T9'LTL (quenbuTTap) elgeateoaa saxes, 00009 punj gseo Aggea SZ35'S'~f gt6T `0£ eunr IEUP aOi~Inva cla IIVHENaO StjXal `NOISvLs. afa'T'I00 a0 IIIO CITY OF COLLEGE STATION, TEXAS GENERAL FZ.Ul) STATEr•MTT OF REVENUES, EXPENDITMES, AND SURPLUS (For the year ended June 30, 1945) REVENUES: General Property Taxes: Current year's levy $8,564009 Interest and penalty on delinquent tax collections 44,87 Licenses and $ermits: Occupational licenses $856„25 Franchise permits 767,44 Electrician & plumber licenses 82000 Animal licenses 84000 Building permits 48,100 1,837„69 Co- ,i-,+, fines 2,1••30 Inspection fees 7='.,00 Contribution by utility funds in lieu of taxes, use of facilities, etc, 2,300,00 11iscellaneous Revenues =2, 2-.00 Total Revenues X12,966,64 EXr'E1 TJ TT U11~~ General Government: City Manager's salary (pro-rata share) 01,277,77 Assistant City Secretary's salary (pro-rata share) 866,50 Auditing and legal fees 211,00 Election expense 29,00 Office Expense: Rent (pro.-rata share) $156,00 Salarios 1„00 Jupplies & sund.ty expense 430,52 587,52 Tax rendering expense 196:,36 Special engineering services 100,00 Car expense (pro-rata share) 159;61 Dues to Texas League of I,~iunic ipalit ies 30, 00 Capital Outlay 901 57 $4,359,33 Balances brought forward $49359.33 $12,966.64 Police Department: City Marshal's salary $1,825.00 Car expense (payments to city marshal for use of car) 302.15 Traffic signs and signals 6.63 City pound expense 4.50 Miscellaneous expense 18.60 22156,•88 Fire Department: Fire truck rent (to A. & M. College) 225.:00 Burning and cutting'grass 209;,07 Payments to volunteer fire figllt•er s 187,50 Insurance on fire fighters 13- 75 ML Cellaneous expense 764 56 Hoaith Department: ,antributions to Erazos County ! a~i 0' i1E'at•'il Unit G ;x°r.a,g and Rubbish Collections: a_a1 s $2„070,33 e-; oral grounds 160.83 -a•;k -:xpanse 471.99 2."03r10 c on tr o7- (paynent s A, & 'ice College _ 30^~0")_. 3,728,15 Street Department, Maintenance and Repairs: Labor $2,266,27 Mataria-'s 1:157,03 Track: :)f-pe_,se 365,20 $397881,50 Street cltahing 315,16 :Jarerousa e:ipffase 77 01 ~fit-ee , 1 Lghti.no expense 43 _L3-,11 83 1?,21293 Ga~-.ta1- Outlay Misce=.l.ar_eons 7~xpenso: Donat,on to recreation fund $ 300-00 Tns guile e and bonds 3:3 ,3 83 Ot'aHr expense I'?3.28 870,16 Total B-7penditures $29,092.01 Fx3es3 of Expenditures over Revenues $ 16,125.3" CITY OF COLLEGE STATION, TEXAS GENERAL I'R OI'ERTY FLUD BALKNCE SHEET June 30, 1945 i ASSETS Property $39675.70 LIABILITIES AND SMPLUS Investment in fixed assets X39675.70 NOTE: No accounting is made for investment ir. streets, CITY OF COLLEGE SMTION, TDY, GTNERAL FITS PROPERTY AGC'ILNT June 30, 1945 ,Servi s Maintainer 250,00 Typarriter Royal 03.95 Adding Machin Burroughs 351,90 C..evrolet Coupe 1940 600,00 Safe 250,00 Office equipment 317,66 T rpewriter Remington 126.00 Trucl 10,39 GMIC 901,35 T:u~:: 1940 Dolge 77.4,84 Total $316'1'5-.70 t . _ ~I CITY OF COLLEGE STATION, =E S GEMAL FUND ST.M ENT OF DELINQUENT T~,XES June 30, 1945 1939 77,76 1940 159,39 1941 108 0 58_ 1942 761-80 1943 73, 71 1944 22 ,377 Total X71', 6 L ° r li J l CITY OF COLLEGE STATION, TEXAS ELECTRIC FUND 54LANCE ' SET June 30, 1945 ASSETS CURRENT ASSETS: Cash 26.72 Accounts receivable $20672.44 Less reserve for bad debts 80962 21591.82 Due from General Fund 11;620.11 Due from 'Hater Utility Fund 3,247.96 Total Current Assets $17,486.61 i { FIXED ASSETS Reserve Carrying 'Cost Depreciation Value Land $11075.50 $lv075.50 Transmission and dist. equipment 511652.14 X1,512464 41139.50 Services 2,553.33 704.84 11848.49 Meters 29403.22 619.60 19783.62 Transformers 30273.44 920.55 21352.89 Total Fixed Assets 11,200;00 i Total Assets $p282686.61 LIABILITIES JM SURPLUS CURRENT LIABILITIES: Accounts payable X10221.00 Note payable (to be e-ti rod fran utility consumption) 297.15 Accrued interest 50.00 Total Current Liabilities 41,568.15 CUSTOYMtS DEPOSITS 1,322,75 LONG:-TERM LIABILITIES: Oakwood note (F. G. Anderson) 1,398.07 Total Liabilities $ 4,288697 S' RPLUS : Earned Surplus, June, 1945 ;23,597,64 Contributed surplus 800.00 Total Surplus 24,397.64 Total Liabilities and Surplus $28,686.61 CITY OF COLLEGE STATION, TEXAS ELECTRIC FUND 03?ERATING SrATEMENT (For the year ended June 30, 1945) OPERATING REVENUE: Electricity sales $321859.07 Less: Discounts allowed 3,141.89 $29,717.18 Penalties collected 10.00 Total Revenue $29,727.18 OPERATING MENSES: Electric current purchased for resale $14,945,00 Maintenance and repair: , 68.35 Labor ~ Materials 146.48 Warehouse expense 60400 Truck expense 113.34 388617 Superintendence: Salary (pro--rata share of city Manager) $ 1,277.77 Auto expense 124.88 1,402.65 Utility billing expense: Meter readerts wages 102.09 Supplies$ etc. 43.38 145.47 office expense : Salaries 1,639075 Rent 168+00 Telephone & telegraph 107.76 Supplies and sundry items 251,37 81.66088 Contribution to General Fund in lieu"of taxes, use of facili- tiest etc. 11000,00 Insurance 103.07 Special engineering services 300.00 Auditing and legal fees 165.00 Depreciation: Transmission and distributiom equipment 276,45 Services 129,10 Motors 117,75 Transformers 163.66 686.96 Interest expense (Notes & deposits) 121.53 Miscellaneous items 53s6l Total Expenses 211478.34 Net Profit transferred to Earned Surplus 8,248084 CITY OF COLLL()E SUT16N, TEXAS TER i-..ND W,1ER FUND Ba ILINCE SHEET June 30, 1945 SSETS CUMNT i►.SSETS: Accounts receivable $ 2,022,77 Less: Reserve for bad debts 52 98 11969,79 FIXED 1iSSETS: Reserve Carrying Cost Depreciation Value Water: Land 651,39 651,39 Transmission & dist. equipment 23,053.77 $6,555.15 16,498.62 Services 70.50 13,06 57.44 Meters 5,499,62 1,349.55 4,150.07 Hydrants 850.00 233.75 616.25 General equipment 118485 49,97 68.88 Sewer, Land -123.11 123.11 Structures 11,300.00 357.50 942.50 Transmission & dist. ' equipment 281195,68 51865,05 22,330.63 General equipment 192.85 150.19 62.66 Total Fixed Assets 451501.55 Total assets $47,471.34 LLr BILITIES AND SLRPLUS CU RENT LLyBILITI3S: .accounts payable $ 754.19 Due to General Fund -11569.68 Due to Light Utility Fund 3,240.26 Note payable (To be retired from utility consumption) 86.00 Accrued interest 30*00 Total Current Liabilities $ 5,680.13 CUSTOIMS DEPOSITS 913.00 LONG-TERM LLkBILITIES: Oakwood Note (F. G, Anderson) 41843,26 Sewer line Note 1,376,74 SURPLUSz Earned .Surplus, June 30, 1945 33$48,45 Contributed Surplus 1,309,76 Total Surplus $34,658.21 Total Liabilities and Surplus $47,471.34 CITY OF COLLEGE ,NATION, TEZ S 'J.'ITER :iND SE;YER FUND OPMITING ST:ITEMENT (For the year ended June 30, 1945) OFMR TING REVENUES Water sales $18;960.97 Less: discounts allowed 1,697.97 $171263300 Sewer charges 4$099.10 Less: discountp allowed 392.22 3,706,88 Tapping fees 190.00 Installation of water meters 144,50 j Miscellaneous revenue 19.95 Total Operating Revenue $21,324.33 OPERATING EXTENSE: Water purchased for resale $ 80631.87 Sewer disposal plant rent 343.50 Maintenance and repair: 'Water lines: Labor 858.79 Materials 375.57 larehouse expense 60.00 Truck expense 240.70 1,535.06 Sewer lines: Labor $ 221.85 Materials 94.10 Truck expense 104.67 420.62 Superintendence: City Manager's salary (pro-rata share) 1,277.77 Car expense 124.73 1,402.50 Utility billing expense: Meter reader's expense $ 164.15 Supplies, etc. 86.78 250.93 Tapping expense 53.34 Sower bed and pump expenses: Attendant's salary $ 360.00 Other charges 200.74 560.74 Office expense: 'l Salaries 1,669.75 Rent 168.00 Telephone and telegraph 90,11 Supplies and sundry items 267.70 21195.56 Special engineering services 545.00 Insurance 103.08 Contribution to General Fund in lieu of taxes, use of facilities, etc. 1,000.00 Balances brought forward $17,042.20 $21,324.33 Auditing and legal fees 165.00 Depreciat ion: Water lines and equipment: Transmission and dirt. equipment 10151.15 =errices 3.91 vleters 251.40 Hydrants 42.50 General equipment 11.88 11460.84 Sewer lines and equipment: Structures $ 65.00 Transmission and dist. equipment 11260.00 General equipment 28.93 1,353.93 Interest expense (notes & deposits)' 41309 Miscellaneous expense 200.¢ Total Expenses 20, 635.99 Profit Transferred to Earned Surplus $ 688.34 1 CITY OF COLLEGE STATION, TEXAS WAREHOUSE FLED 1141ANCE SHEET June 30, 1945 ASSETS Inventory, 30 1945 32L802-94 j (Verified by actual count) - LIABILITIES ,AND SURPLUS Due to General Fund $10835.65 Surplus, June 30. 1945 967.29 X2,802.94