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COMMUNICATION WITH THOSE CHARGED WITH GOVERNANCE
To the Honorable Mayor and
City Commissioners
Atlantic Beach, Florida
We have audited the financial statements of the governmental activities, the business -type activities, each
major fund, and the aggregate remaining fund information of the City of Atlantic Beach, Florida, (the
City), for the year ended September 30, 2017, and have issued our report thereon dated June 28, 2018.
Professional standards require that we provide you with information about our responsibilities under
generally accepted auditing standards, as well as certain information related to the planned scope and
timing of our audit. We have communicated such information in our engagement letter to you dated
September 16, 2017. Professional standards require that we provide you with the following information
related to our audit:
Sillnificant Audit Findings
Qualitative Aspects of Accounting Practices
Management is responsible for the selection and use of appropriate accounting policies. The significant
accounting policies used by the City are described in Note 1 to the financial statements. No new accounting
policies were adopted and the application of existing policies was not changed during the year. We noted
no transactions entered into by the governmental unit during the year for which there is a lack of
authoritative guidance or consensus. All significant transactions have been recognized in the financial
statements in the proper period.
Future Adoption of New Accounting Standards
GASB Statement No. 75, Accounting and Financial Reporting for Postemployment Benerits Other
Than Pensions, replaces the requirements of Statement No. 45, Accounting and Financial Reporting by
Employers for Postemployment Benefits Other Than Pensions, as amended, and No. 57, OPEB
Measurements by Agent Employers and Agent Multi -Employer Plans, for Other Post Employment
Benefits (OPEB). This statement establishes new accounting and financial reporting requirements for
governments whose employees are provided with OPEB, including the recognition and measurement
of liabilities, deferred outflows of resources, deferred inflows of resources, and expenses.
Accounting estimates are an integral part of the financial statements prepared by management and are based
on management's knowledge and experience about past and current events and assumptions about future
events. Certain accounting estimates are particularly sensitive because of their significance to the financial
statements and because of the possibility that future events affecting them may differ significantly from
those expected. The most sensitive estimates affecting the financial statements were:
Certified Public Accountants
P.O. Box 141270 • 222 N.E. 1 st Street • Gainesville, Florida 32614-1270 • (352) 378-2461 • FAX (352) 378-2505
Laurel Ridge Professional Center • 2347 S.E. 17th Street • Ocala, Florida 34471 • (352) 732-3872 • FAX (352) 732-0542
443 East College Avenue • Tallahassee, Florida 32301 • (850) 224-7144 • FAX (850) 224-1762
5001 Lakewood Ranch Blvd. N., Suite 101 • Sarasota, Florida 34240 • (941) 907-0350 • FAX (941) 907-0309
MEMBERS OF AMERICAN AND FLORIDA INSTITUTES OF CERTIFIED PUBLIC ACCOUNTANTS
MEMBER OF AMERICAN INSTITUTE OF CERTIFIED PUBLIC ACCOUNTANTS PRIVATE COMPANIES AND S.E.C. PRACTICE SECTIONS
To the Honorable Mayor and
City Commissioners
Atlantic Beach, Florida
Significant Audit Findings (Continued)
Qualitative Aspects of Accounting Practices (Concluded)
■ Management's estimate of the depreciation and accumulated depreciation which is based on the useful
lives determined by asset type.
■ Management's estimate of the allowance for uncollectible accounts which is based on historical trends
and an analysis of the collectability of individual accounts.
■ Management's estimate of the other Postemployment Benefits Obligation which is based on actuarial
assumptions and estimates.
■ Management's estimate of the net pension liability for the City's two defined benefit pension plans is
based on the actuarial valuations performed by qualified actuaries. As permitted by GASB Statement
No. 68, the City has elected to use a measurement date to record the net pension liabilities and related
deferred inflows and outflows of resources, that is one year prior to the reporting date. The net pension
liability represents the difference between the value of the pension plan assets and the total pension
liability, which is measured using various actuarial assumptions. These assumptions, if changed, could
have a significant impact on recorded amounts.
■ Management's estimate of the allocation of the City's net pension liability and other related items
between the business -type and governmental activities. This allocation is based on the actuarial accrued
liability of each active employee and retirees. This information is obtained from the actuary. These
assumptions, if changed, could have a significant impact on the allocation amounts.
® Management's estimate of compensated absences which is based on payroll data as of year-end,
including the employees' current rate of pay and accrued hours for vacation and sick leave.
Certain financial statement disclosures are particularly sensitive because of their significance to financial
statement users. The most sensitive disclosures affecting the financial statements was:
■ The disclosure in Note 7 that discusses Pension Plans for the City.
We evaluated the key factors and assumptions used to develop the estimates described above in determining
that they are reasonable in relation to the financial statements taken as a whole.
Difficulties Encountered in Performing the Audit
The completion of our audit was delayed due to delays in receiving all of the necessary information to
complete the audit.
Corrected and Uncorrected Misstatements
Professional standards require us to accumulate all known and likely misstatements identified during the
audit, other than those that are trivial, and communicate them to the appropriate level of management.
Management has corrected all such misstatements. As described in the Independent Auditors' Report on
Internal Control Over Financial Reporting and on Compliance and Other Matters, we detected
misstatements that we consider to be material. All material misstatements identified were corrected and
posted by management. A listing of journal entries has been attached to this letter.
2
To the Honorable Mayor and
City Commissioners
Atlantic Beach, Florida
Significant Audit Findings (Concluded)
Disagreements with Management
For purposes of this letter, professional standards define a disagreement with management as a financial
accounting, reporting, or auditing matter, whether or not resolved to our satisfaction, that could be
significant to the financial statements or the auditors' report. We are pleased to report that no such
disagreements arose during the course of our audit.
Management Representations
We have requested certain representations from management that are included in the management
representation letter dated June 28, 2018.
Management Consultations with Other Independent Accountants
In some cases, management may decide to consult with other accountants about auditing and accounting
matters, similar to obtaining a "second opinion" on certain situations. If a consultation involves application
of an accounting principle to the governmental unit's financial statements or a determination of the type of
auditors' opinion that may be expressed on those statements, our professional standards require the
consulting accountant to check with us to determine that the consultant has all the relevant facts. To our
knowledge, there were no such consultations with other accountants.
Other Audit Findings or Issues
We generally discuss a variety of matters, including the application of accounting principles and auditing
standards, with management each year prior to retention as the governmental unit's auditors. However,
these discussions occurred in the normal course of our professional relationship and our responses were not
a condition to our retention.
Other Matters
We applied certain limited procedures to the Required Supplementary Information (RSI), which
supplements the basic financial statements. Our procedures consisted of inquiries of management regarding
the methods of preparing the information and comparing the information for consistency with
management's responses to our inquiries, the basic financial statements, and other knowledge we obtained
during our audit of the basic financial statements. We did not audit the RSI and do not express an opinion
or provide any assurance on the RSI.
We were engaged to report on supplementary information which accompany the financial statements but
are not RSI. With respect to this supplementary information, we made certain inquiries of management
and evaluated the form, content, and methods of preparing the information to determine that the information
complies with accounting principles generally accepted in the United States of America, the method of
preparing it has not changed from the prior period, and the information is appropriate and complete in
relation to our audit of the financial statements. We compared and reconciled the supplementary
information to the underlying accounting records used to prepare the financial statements or to the financial
statements themselves.
We were not engaged to report on other statistical information, which accompany the financial statements but
are not RSI. Such information has not been subjected to the auditing procedures applied in the audit of the
basic financial statements, and accordingly, we do not express an opinion or provide any assurance on it.
To the Honorable Mayor and
City Commissioners
Atlantic Beach, Florida
Restriction on Use
This information is intended solely for the information and use of the City Commission and management
of the City of Atlantic Beach, Florida and is not intended to be, and should not be, used by anyone other
than these specified parties.
Q't� Ao�' ala aw;�"Z-Lla
June 28, 2018
Gainesville, Florida
4
City of Atlantic Beach
Year End: September 30, 2017
Adjusting Journal Entries
Date: 10/1/2016 To 9/30/2017
Date Type
N
Name
Account No
Debit
Credit
9/30/2017
N
CONVENT DEVELOP TAX -2 PCT
120-0000-312-10-01 120
33,595.53
N
9/30/2017
N
FUND BALANCE
001-0000-271-00-00001
27,485.10
-77,483.80
9/30/2017
N
WORKERS' COMPENSATION
001-2002-521-24-00 001
77,483.60
-27,485.10
9/30/2017
N
FUND BALANCE
410-0000-271-00-00410
33,566.12
-143,927.89
9/30/2017
N
WORKERS' COMPENSATION
410-5508-535-24-00 410
143,927.89
33,566.12
9/30/2017
N
PENSION RELATED
950-0000-190-00-00 950
9/30/2017
-269,888.54
9/30/2017
N
CLERK -COURT COSTS
950-0000-271-00-00950
269,888.54
ALCOHOLIC BEVERAGE LICENS
9/30/2017
N
FUND BALANCE
142-0000-133-02-00 142
L.G.1/2 CENT SALES TAX
-2,334.85
Reconciled Opening Fund Balance to
FS
9/30/2017
N
AUDITADJUSTMENT
120-0000-133-02-00120
-12,324.67
-33,595.53
9/30/2017
N
CONVENT DEVELOP TAX -2 PCT
120-0000-312-10-01 120
33,595.53
N
9/30/2017
N
AUDITADJUSTMENT
130-0000-133-02-00130
N
-77,483.80
9/30/2017
N
FIRST LOCAL OPT TAX -6 PCT
130-0000-312-41-01 130
77,483.60
001-0000-315-10-00 001
9/30/2017
N
AUDITADJUSTMENT
131-0000-133-02-00131
001-0000-316-01-00001
-143,927.89
9/30/2017
N
DISCRETIONARY SALES SURTX
131-0000-312-60-00131
143,927.89
9/30/2017
9/3012017
N
AUDITADJUSTMENT
141-0000-133-02-00141
9/30/2017
-485.65
9/30/2017
N
CLERK -COURT COSTS
141-0000-351-30-00141
485.65
ALCOHOLIC BEVERAGE LICENS
9/30/2017
N
AUDIT ADJUSTMENT
142-0000-133-02-00 142
L.G.1/2 CENT SALES TAX
-2,334.85
9/30/2017
N
INTERGOVERNMENTAL PROGRAM
142-0000-351-70-00 142
2,334.85
1,315.73
9/30/2017
N
AUDIT ADJUSTMENT
162-0000-223-04-00 162
12,324.67
-16,927.82
9/30/2017
N
POLICE GRANT PROCEEDS
162-OOOD331-22-00 162
16,927.82
N
DUE FROM OTHER GOVT AGEN /AUDIT ADJUSTMENT
165-0000-133-02-00 165
-2.215.72
9/30/2017
165-0000-331-20-02165
2,215.72
9/30/2017
N
FDLE
AJE# 4108 --PBC AJE identified by
PGC during
audit. Client reverses out all receivables currently in Special Revenue Fund A/R and puts
them all back in AJE #5. The only change was to accrue for disc. sales surtax ($61,193.66).
9/30/2017
N
AUDITADJUSTMENT
001-0000-133-02-00001
-12,324.67
9/30/2017
N
AUDITADJUSTMENT
001-0000-133-02-00001
-555,608.81
9/3012017
N
AUDITADJUSTMENT
001-0000-223-04-00001
-1,315.73
9/30/2017
N
ELECTRIC-JEA-S% base chgs
001-0000-314-10-00 001
44,539.65
9/30/2017
N
COMMUNICATION SERVICE TAX
001-0000-315-10-00 001
82,690.31
9/30/2017
N
COUNTY ALLOCATION
001-0000-316-01-00001
20,710.38
001-0000-323-10-02 001
149,539.41
9/30/2017
N
JEA
9/30/2017
N
TECO/PEOPLES GAS
001-0000-323-40-01 001
925.26
9/30/2017
N
ALCOHOLIC BEVERAGE LICENS
001-0000-335-15-00 001
9,600.02
9/30/2017
N
L.G.1/2 CENT SALES TAX
001-0000-335-18-00 001
243,582.04
9/30/2017
N
FIRE FACILITY-JAX REIMB
001-0000-342-90-03 001
1,315.73
9/30/2017
N
DOT -MAINTENANCE REIMB
001-0000-344-90-01 001
12,324.67
9/30/2017
N
CLERK -FINES AN FORFEITS
001-0000-351-50-01 001
4,021.72
PBC AJE# 4109 identified by PGC
5
during
audit- Client reverses out all receivables currently in General Fund A/R and puts them all
back in AJE #6. The only change is to decrease revenues by $20,000 from the 1/2 cent sales
tax account that was initially keyed in wrong.
9/30/2017
N
AUDIT ADJUSTMENT
120-0000-133-02-00 120
33,595.53
N
9/30/2017
N
CONVENT DEVELOP TAX -2 PCT
120-0000-312-10-01 120
535,608.81
-33,595.53
9/30/2017
N
AUDITADJUSTMENT
130-0000-133-02-00130
119,607.68
9/30/2017
N
FIRST LOCAL OPT TAX -0 PCT
130-0000-312131-01 130
-119,607.68
9/30/2017
N
AUDITADJUSTMENT
131-0000-133-02-00131
205,121.55
-82,690.31
9/30/2017
N
DISCRETIONARY SALES SURTX
131-0000-312-60-00 131
-205,121.55
9/30/2017
N
AUDITADJUSTMENT
141-0000-133-02-00141
485.65
-149,539.41
9/30/2017
N
CLERK -COURT COSTS
141-0000-351-30-00 141
485.65
9/30/2017
N
AUDITADJUSTMENT
142-0000-133-02-00142
2,334.85
-925.28
9/30/2017
N
INTERGOVERNMENTAL PROGRAM
142-0000-351-70-00 142
2,334.85
9/30/2017
N
AUDITADJUSTMENT
162-0000-133-02-00162
16,927.82
-223,582.04
9/30/2017
N
POLICE GRANT PROCEEDS
162-0000-331-22-00 162
-16,927.82
9/30/2017
N
DUE FROM OTHER GOVT AGEN /AUDIT ADJUSTMENT
165-0000-133-02-00165
2,215.72
-12,324.67
9/30/2017
N
CLERK -FINES AN FORFEITS
165-0000-331-20-02165
-2,215.72
9130/2017
N
FDLE
PBC AJE #4110 identified by PGC
during
audit- See AJE #3
9/30/2017
N
AUDITADJUSTMENT
001-0000-133-02-00001
12,324.67
N
9/30/2017
N
AUDITADJUSTMENT
001-0000-133-02-00 001
535,608.81
410-0000-215-09-00 410 7,945.25
9/30/2017
N
AUDITADJUSTMENT
001-0000-223-04-00001
1,315.73
9/30/2017
N
ELECTRIC-JEA-5% base chgs
001-0000-314-10-00 001
-04,539.65
9/30/2017
N
COMMUNICATION SERVICE TAX
001-0000-315-10-00 001
-82,690.31
913012017
N
COUNTY ALLOCATION
001-0000-316-01-00 001
-20,710.38
001-0000-323-10-02 001
-149,539.41
9/30/2017
N
JEA
9/30/2017
N
TECO/PEOPLES GAS
001-0000-32340-01 001
-925.28
9/30/2017
N
ALCOHOLIC BEVERAGE LICENS
001-0000-335-15-00 001
-9,600.02
9 /3 012 01 7
N
L.G.1/2 CENT SALES TAX
001-0000-335-18-00 001
-223,582.04
9/30/2017
N
FIRE FACILITY-JAX REIMB
001-0000-342-90-03 001
-1,315.73
9/30/2017
N
DOT -MAINTENANCE REIMB
001-0000-344-90-01 001
-12,324.67
9/30/2017
N
CLERK -FINES AN FORFEITS
001-0000-351-50-01 001
-4,021.72
PBC AJE #4111 -See
AJE#4 for
details.
PGC identified during audit.
9/3012017
N
AUDITADJUSTMENT
001-0000-133-02-00 001
107,988.92
9/30/2017
N
L.G.1/2 CENT SALES TAX
001-0000-335-18-00 001
-107,988.92
To accrue for 112 cent revenue to
have 12 months of payment for FY17
9/30/2017
N
SRF DW160710 LOAN
400-0000-215-07-00 400 345.41
9/30/2017
N
SRF LOAN-DW160710
400-0000-591-72-09 400 -345.41
9/30/2017
N
SRF LOAN VVW160700
410-0000-215-09-00 410 7,945.25
9/3012017
N
SRF LOAN-WW160700
410-0000-591-72-10410 -7,945.25
on
Adjust Interest Payable Amounts to
Actual
9/30/2017
N AUDIT ADJUSTMENT
001-0000-133-02-00 001
186,300.49
243,599.43
9/30/2017
N ELECTRIC-JEA-5% base chgs
001-0000-314-10-00 001
OTHER CONTRACTUAL SERVS.
-45,266.13
314,860.25
N JEA
001-0000-323-10-02 001
-141,034.36
9/30/2017
-85,139.75
9/30/2017
N
PAYABLES
AJE# 4112 --PBC AJE identified by
9/30/2017
N
PGC during
131-5002-541-34-00 131
57,826.05
-10.50
9/30/2017
audit - To accrue September Franchise Fee and Utility Tax payments
OTHER CONTRACTUAL SERVS.
131-5002-541-04-00131
27,313.70
9/30/2017
N FEMA RECEIVABLES
001-0000-115-00-03 001
19,223.32
420-0000-202-00-00 420
9/30/2017
N FEMA RECEIVABLES
001-0000-115-00-03001
43,750.00
PAYABLES
9/30/2017
N DEFERRED REVENUE
001-0000-223-00-00001
9/30/2017
-19,223.32
9/30/2017
N DEFERRED REVENUE
001-0000-223-00-00001
-72,714.50
-43,750.00
9/30/2017
N FEMA RECEIVABLES
420-0000-115-00-01 420
290,008.74
-735.00
9/30/2017
N FEMA RECEIVABLES
420-0000-115-00-01420
25,589.01
183,508.20
9/30/2017
N FED DISASTER RELIEF
420-0000-331-50-01420
STORM DEBRIS REMOVAL
-290,008.74
9/30/2017
N STATE DISASTER RELIEF
420-0000-334-50-01 420
N
-25,589.01
Record FEMA receivables and
revenues for Hurricane Matthew
9/30/2017
N
LIABILITIES & OTHER C R E D
130-0000-202-00-00130
243,599.43
-314,860.25
9/30/2017
N
OTHER CONTRACTUAL SERVS.
130-5002-541-34-00130
314,860.25
-52,461.96
131-0000-202-00-00131
-85,139.75
9/30/2017
N
PAYABLES
9/30/2017
N
OTHER CONTRACTUAL SERVS.
131-5002-541-34-00 131
57,826.05
-10.50
9/30/2017
N
OTHER CONTRACTUAL SERVS.
131-5002-541-04-00131
27,313.70
-43.50
9/30/2017
N
MOBILE HOME LICENSES
420-0000-202-00-00 420
-183,508.20
9/30/2017
N
PAYABLES
001-0000-335-18-00 001
-113,142.78
9/30/2017
N
FIRE FACILITY-JAX REIMB
420-0000-202-00-00420
-72,714.50
9/30/2017
N
PAYABLES
001-0000-347-50-01001
-735.00
9/30/2017
N
STORM DEBRIS REMOVAL
420-4201-524-34-16420
183,508.20
9/30/2017
N
STORM DEBRIS REMOVAL
420-4201-524-34-16 420
72,714.50
-39,536.80
To accrue unrecorded payables
idenitified during audit
9/30/2017
N
POOLED CASH ACCOUNT
001-0000-104-00-00 001
243,599.43
9/30/2017
N
ELECTRIC-JEA-5% base chgs
001-0000-314-10-00 001
-52,461.96
001-0000-323-10-02 001
-75,870.71
9/30/2017
N
JEA
9/30/2017
N
MOBILE HOME LICENSES
001-0000-335-14-00001
-10.50
9/30/2017
N
MOBILE HOME LICENSES
001-0000-335-14-00 001
-43.50
9/30/2017
N
MOBILE HOME LICENSES
001-0000-335-14-00 001
-19.25
9/30/2017
N
L.G.1/2 CENT SALES TAX
001-0000-335-18-00 001
-113,142.78
9/30/2017
N
FIRE FACILITY-JAX REIMB
001-0000-342-90-03 001
-1,315.73
9/30/2017
N
FACILITY RENTAL
001-0000-347-50-01001
-735.00
9/30/2017
N
POOLED CASH ACCOUNT
130-0000-104-00-00130
39,536.80
9/30/2017
N
FIRST LOCAL OPT TAX -6 PCT
130-0000-312-41-Ot 130
-39,536.80
9/30/2017
N
POOLED CASH ACCOUNT
131-0000-104-00-00131
62,904.83
7
9/30/2017
N
DISCRETIONARY SALES SURTX
131-0000-312-00-00131
4,575.00
-62,904.83
9/30/2017
N
POOLED CASH ACCOUNT
162-0000-104-00-00 162
12,093.92
-75,870.71
9/30/2017
N
POLICE GRANT PROCEEDS
162-0000-331-22-00162
1,100.00
-12,093.92
9/30/2017
N
POOLED CASH ACCOUNT
400-0000-104-00-00 400
14,417.92
48,022.62
9/30/2017
N
DEFERRED REVENUE / D E F E R R
400-0000-223-00-00 400
30,300.00
-13,291.39
9/30/2017
N
OTHER MISCELLANEOUS REV
400-0000-369-90-00400
14,586.50
-1,126.53
9/30/2017
N
DEPOSIT - BANK OF AMERICA
800-0000-101-12-00 800
243,599.43
9/30/2017
N
DEPOSIT - BANK OF AMERICA
800-0000-101-12-00 800
39,536.80
-194,350.50
9/30/2017
N
DEPOSIT - BANK OF AMERICA
800-0000-101-12-00 800
62,904.83
9/30/2017
N
DEPOSIT - BANK OF AMERICA
800-0000-101-12-00 800
14,417.92
-62,904.83
9/30/2017
N
DEPOSIT - BANK OF AMERICA
800-0000-101-12-00 800
12,093.92
-22,918.00
9/30/2017
N
GENERAL FUND 001
800-0000-290-01-00 800
1,556.00
-243,599.43
9/30/2017
N
LOCAL OPTION GAS TAX 130
800-0000-290-10-13 800
12,093.92
-39,536.80
9/30/2017
N
BETTER JAX 1/2 CENT 131
800-0000-290-10-31 800
-62,904.83
9/30/2017
N
BYRNE GRANT -POLICE 162
800-0000-290-10-62 800
-12,093.92
9/30/2017
N
WATER FUND 400
800-0000-290-40-40 800
-14,417.92
Client AJE #4113 - Corrected ACH
that cleared in bank prior to 9/30, but not recorded on books until after 10/1
9/30/2017
N
MACHINERY & EQUIPMT-OTHER
400-0000-166-91-00 400
4,575.00
-113,142.78
9/30/2017
N
MACHINERY & EQUIPMT-OTHER
400-0000-166-91-00 400
42,347.62
-75,870.71
9/30/2017
N
COMPUTER EQUIPMENT
400-0000-166-93-00400
1,100.00
-45,266.13
9/30/2017
N
CAPITAL EXPENSE RECLASS
400-0000-599.69-99 400
45,266.13
48,022.62
9/30/2017
N
MACHINERY & EQUIPMT-OTHER
410-0000-166-91-00 410
30,300.00
9/30/2017
N
MACHINERY & EQUIPMT-OTHER
410-0000-166-91-00410
14,586.50
9/30/2017
N
MOTOR VEHICLES
410-0000-166-92-00 410
149,464.00
9/30/2017
N
CAPITAL EXPENSE RECLASS
410-0000-59969-99 410
-194,350.50
9/30/2017
N
MOTORVEHICLES
455-0000-166-92-00455
17,970.00
9/30/2017
N
COMPUTER EQUIPMENT
455-0000-166-93-00 455
4,948.00
-62,904.83
9/30/2017
N
CAPITAL EXPENSE RECLASS
455-0000-599-69-99455
62,904.83
-22,918.00
9/30/2017
N
MACHINERY & EQUIPMT-OTHER
470-0000-166-91-00 470
1,556.00
-12,093.92
9/30/2017
N
CAPITAL EXPENSE RECLASS
470-0000-59969-99 470
12,093.92
-1,556.00
Corrections to Capital Outlay
9/30/2017
N
AUDITADJUSTMENT
001-0000-133-02-00001
-113,142.78
9/30/2017
N
AUDIT ADJUSTMENT
001-0000-133-02-00 001
-75,870.71
9/30/2017
N
AUDITADJUSTMENT
001-0000-133-02-00001
-45,266.13
9/30/2017
N
ELECTRIC-JEA-5 % base chgs
001-0000-314-10-00 001
45,266.13
001-0000-323-10-02 001
75,870.71
9/30/2017
N
JEA
9/30/2017
N
L.G.1/2 CENT SALES TAX
001-0000-335-18-00 001
113,142.78
9/30/2017
N
AUDITADJUSTMENT
130-0000-133-02-00130
-39,536.80
9/30/2017
N
FIRST LOCAL OPT TAX -6 PCT
130-0000-312-41-01 130
39,536.80
9/30/2017
N
AUDITADJUSTMENT
131-0000-133-02-00131
-62,904.83
9/30/2017
N
DISCRETIONARY SALES SURTX
131-0000-312-00-00 131
62,904.83
9/30/2017
N
AUDIT ADJUSTMENT
162-0000-133-02-00162
-12,093.92
9/30/2017
N
POLICE GRANT PROCEEDS
162-0000-331-22-00 162
12,093.92
Correct portion of AJE #4113
g
9/30/2017
N POOLED CASH ACCOUNT
001-0000-104-00-00 001 -44,067.12
9/30/2017
N DUE FROM OTHER FUNDS
001-0000-131-00-00 001 44,067.12
9/30/2017
N POOLED CASH ACCOUNT
300-0000-104-00-00 300 44,067.12
9/30/2017
N DUE TO OTHER FUNDS
300-0000-207-00-00 300 -44,067.12
9/30/2017
N GENERAL FUND 001
800-0000-290-01-00 800 44,067.12
9/30/2017
N CAP IMPRV-POLICE BLDG 300
800-0000-290-30-30 800 -44,067.12
9/30/2017
Reclass for FS purposes. Zero out
Due from Other Govt Agency
601-0000-133-04-00 601
negative cash in Fund 300 and record temp. loan between Fund 300 and GF
9/30/2017
N
CONTRACT -RETAINAGE PAYABL
9/30/2017
N
INFRASTRUCTURE
9/30/2017
N
CONSTRUCTION IN PROGRESS
9/3012017
N
CAPITAL EXPENSE RECLASS
Remove retainage payable paid in CY
320-0000-206-00-00 320 41,612.67
320-0040-572-03-00 320 -41,612.67
900-0000-169-90-00 900 -41,612.67
900-0000-599-69-99 900 41,612.67
9/30/2017
N
ROAD IMPROVEMENTS
900-0000-167-97-02 900 -305,606.26
9130/2017
N
SIDEWALKS
900-0000-167-97-03 900 -31,409.21
9/3012017
N
ROAD IMPROVEMENTS
900-5002-541-59-02 900 305,606.26
9/30/2017
N
SIDEWALKS
900-5002-541-59-12 900 31,409.21
Record GASb 34 Reto Infrastructure
9/30/2017
N
Due to Pension Funds
001-0000-207-00-01 001
-8,500.00
9/30/2017
N
OTHER CONTRACTUAL SERVS.
001-1003-513-34-00 001
4,250.00
9/30/2017
N
OTHER CONTRACTUAL SERVS.
001-2001-521-34-00 001
4,250.00
9/30/2017
N
Due from Other Govt Agency
601-0000-133-04-00 601
4,250.00
9/30/2017
N
Misc Income
601-0000-360-00-00 601
-4,250.00
9/30/2017
N
Due from Other
603-0000-133-00-00 603
4,250.00
9/30/2017
N
Misc Income
603-0000-360-00-00 603
-4,250.00
Q