07-23-18 Minutes Regular City Comm MeetingMINUTES
Regular City Commission Meeting
Monday, July 23, 2018 - 6:30 PM
Commission Chamber
PLEDGE TO THE FLAG AND INVOCATION
Commissioner Waters provided the invocation, followed by the Pledge.
CALL TO ORDER
Mayor Glasser called the meeting to order at 6:30 PM, City Clerk Bartle called the roll.
ROLL CALL:
Present: Ellen Glasser, Mayor - Seat 1
Blythe Waters, Mayor Pro Tem / Commissioner - Seat 3
Candace Kelly, Commissioner - Seat 4
Brittany Norris, Commissioner - Seat 5
Absent: John Stinson, Commissioner - Seat 2
Also Present: Brenna Durden, City Attorney (CA)
Joe Gerrity, City Manager (CM)
Kevin Hogencamp, Deputy City Manager (DCM)
Donna Bartle, City Clerk (CC)
Phyllis Nadeau, Associate City Clerk/Recording Secretary
1. APPROVAL OF MINUTES
Mayor Glasser asked if there were any corrections or changes to the minutes.
City Clerk Bartle stated that City Manager Joe Gerrity's name has been inadvertently omitted from several sets
of minutes and this has been corrected. Ms. Bartle stated the documents for signature have been corrected.
There were no other changes or corrections.
IA. Approve minutes of the Regular Commission Meeting on June 11, 2018
1B. Approve minutes of the Regular Commission Meeting on June 25, 2018.
ACTION.- The minutes stand as submitted with the corrections.
Mayor Glasser requested a deviation from the order of the agenda to move Item 3A to go before Item 2.
Consensus was given to move Item 3A to go before Item 2.
3A. Recognition of Atlantic Beach Police Department Volunteers
Page 1 of 8
Regular City Commission - 23 Jul 2018
Chief Cook took the floor to address the Commission and spoke about the Atlantic Beach Police
Department Volunteer program. She explained the goal is to recruit and train men and women to
support the efforts of our officers and the needs of our citizens. This program has been successfully
organized and directed by Lieutenant David Cameron.
Chief Cook recognized the following people who have contributed over 1,000 volunteer hours:
• Troy Briggs
• Sally Clemens
• Jennifer Engelthaler
• Angie Gaston
• Paul Hout
• John Hull
• James Johnson
• Mark Johnson
• Suzanne Johnson
• Rose Keyes
• Aline King
• Jeff Lenhart
• Linda Lenhart
• Karen Norton
• Daniel Payne
• Russ Purnell
• Loren Rellah
• Chip Robinson
• Peggy Steck
• Mark Tingen
• David Vincent
2. COURTESY OF FLOOR TO VISITORS
2A. FY 2017 Audit Report - Purvis, Gray & Co.
Finance Director Russell Caffey presented the audit of the City's Financial Statements for the fiscal year ending
September 30, 2017, which is included in the agenda. Mr. Caffey introduced Barbara Boyd and Kevin Smith of
Purvis, Gray & Co.
Barbara Boyd took the floor to address the Commission. Ms. Boyd read the Auditors' Opinion wherein it states
the financial statements were presented fairly in all material respects, equating to a clean opinion and the highest
level of assurance.
Next Ms. Boyd reviewed the Internal Controls audit and spoke about two areas of weakness. The first area is in
Financial Close and Reporting. It is their recommendation to staff to hire an outside CPA to assist with the
Financial Close and Reporting process to avoid risks and delays. The second area is in Timeliness and Accuracy
of Bank Reconciliations. Ms. Boyd explained there was discovery that the September 2017 bank reconciliation
was incomplete and there was an unreconciled $10,000 difference. Reconciliations are a key component to
Page 2 of 8
Regular City Commission - 23 Jul 2018
internal controls and it is their recommendation to staff to ensure all bank accounts are reconciled within 20 days
of month-end.
Ms. Boyd referred to their Management Letter, which is a requirement per the Government Auditing Standards,
Rules of the Auditor General, for improving financial management. This includes three recommendations in the
following areas:
• Police Officers' and General Employees' Retirement Plans Expenses
• Insurance Premium Tax Revenues
• Police Officers' Retirement Plan Pooled Cash Balances
Ms. Boyd provided detailed descriptions of the conditions for each area and their recommendations to staff
referenced in the Management Letter. It is recognized that the Finance Department has been struggling because
of being short staffed, dealing with hurricanes and all the additional reporting, which affects routine reporting
schedules. Ms. Boyd stated there has been noticeable improvement this year compared to last year — the
financial statements were completed by June 30th of this year.
Next Ms. Boyd reviewed the financial highlights beginning with the Reserves in the General Fund. The City is
on target at 26%, approximately $3.2 million in Operating Reserves. The recommended percentage to have is 17
to 25%. She noted there is an additional $4 million in Unassigned Fund Balance, 34%, bringing the total to 60%
of operating expenses on hand in case of an emergency.
Ms. Boyd provided a detail review of the Business -Type Activities/Enterprise Funds and the Pension Plans
(General and Police) Funds.
Ms. Boyd reviewed separate correspondence from Purvis Gray & Co. (which is attached and made part of this
Official Record as Attachment A) that provided a detailed review of their significant audit findings. This
concluded her report.
CM Gerrity thanked Ms. Boyd and the firm for their work and recommendations.
PUBLIC COMMENT
Mayor Glasser explained the process for public comments and spoke briefly about the Civility Pledge taken by
the Commissioners. Mayor Glasser opened Courtesy of the Floor to Visitors and CC Bartle called the speakers
to the podium as follows:
William Viola spoke about the coyote problem in Atlantic Beach and losing his cat because of it.
Laura Mullis spoke about the coyote problem in Atlantic Beach and losing their family cat because of it. Ms.
Mullis stated her son witnessed this vicious attack and has been traumatized.
Kirk Hansen spoke about Commission demeanor.
John November spoke about the conservation acquisition of Selva Preserve.
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Regular City Commission - 23 Jul 2018
Mayor Glasser closed Courtesy of the Floor.
3. CITY MANAGER REPORTS
CM Gerrity provided an update on the Safe Route to School project stating the contract has been
awarded and construction is scheduled to start mid-August.
He spoke about the LDC rewrite and development of the next fiscal budget.
On the subject of the coyotes, CM Gerrity stated the City follows the guidelines and advice of the
Florida Wildlife Commission — find a way to coexist. He stated this is a difficult situation.
3B. Accept the 90 -Day Calendar (August through October 2018)
Commissioner Waters requested the City Clerk to send the meeting invites via Outlook and CC
Bartle acknowledged the request.
Consensus was given to accept the 90 -day calendar.
4. REPORTS AND/OR REQUESTS FROM CITY COMMISSIONERS
Commissioner Kelly
• Spoke about obtaining the services of a traffic engineer.
• Suggested requesting a meeting with Florida Wildlife Commission about the coyote problems.
Commissioner Norris
• Requested financial expense reports from the Cultural Arts and Recreation Advisory Committee
(CARAC) in order to prepare for the upcoming budget.
Commissioner Waters — No comment.
Mayor Glasser
• Spoke about the Employee Climate Survey and that it has been completed. There is a report forthcoming
with recommendations and will be provided to the Commission, our employees, and the public.
• Spoke about the Kmart property proposed redevelopment in Neptune Beach, the impact to Atlantic Beach,
and communications with Neptune Beach Officials.
• Addressed the issue of civility and statements made to a resident, Julie Hammond, who was applying for
a waiver at a previous Commission meeting. Ms. Glasser stated she called Ms. Hammond after the meeting
to apologize to her if she (Ms. Hammond) felt that she was being criticized at the meeting, stating that is
not our intent. We don't want our residents to feel criticized and Mayor Glasser asked the Commission to
do better about honoring the Civility Pledge.
5. UNFINISHED BUSINESS FROM PREVIOUS MEETINGS
None.
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Regular City Commission - 23 Jul 2018
6. CONSENT AGENDA
None.
7. COMMITTEE REPORTS
None.
8. ACTION ON RESOLUTIONS
8A. RESOLUTION NO. 18-28
A RESOLUTION OF THE CITY COMMISSION OF THE CITY ATLANTIC BEACH
AUTHORIZING THE SUBMITTAL OF A FEDERAL HAZARD MITIGATION GRANT
PROGRAM APPLICATION UNDER FEDERAL EMERGENCY MANAGEMENT
AGENCY VIA THE PRESIDENTIAL DISASTER DECLARATION FOR HURRICANE
IRMA (FEMA 4337 -DR -FL); AND AUTHORIZING THE CITY MANAGER TO EXECUTE
THE APPLICATION AND ASSURANCES AND AGREEMENTS FOR ALL MATTERS
PERTAINING TO SUCH FEDERAL ASSISTANCE FOR AND ON BEHALF OF THE CITY
OF ATLANTIC BEACH
CM Gerrity stated the Federal Government made funds available to various municipalities and
counties for a Hazard Mitigation Grant Program resulting from Hurricane Irma. The City has
submitted several projects for consideration which are listed in the agenda memo.
MOTION. To approve Resolution No. 18-28 as read.
Motion: Blythe Waters
Second. Candace Kelly
Brittany Norris
For
Blythe Waters (Moved By)
For
Candace Kelly (Seconded By)
For
Ellen Glasser
For
Motion passed unanimously.
CM Gerrity asked Mayor Glasser to change the sequence and move 9A before 8B and Mayor
Glasser agreed.
9. ACTION ON ORDINANCES
9A. ORDINANCE NO. 15-18-15, Public Hearing and Final Reading
AN ORDINANCE OF THE CITY OF ATLANTIC BEACH, FLORIDA AUTHORIZING THE
ISSUANCE OF THE CITY OF ATLANTIC BEACH, FLORIDA, CAPITAL IMPROVEMENT
REVENUE BOND, SERIES 2018, 1N THE AGGREGATE PRINCIPAL AMOUNT NOT TO
EXCEED $1,500,000 TO FINANCE THE ACQUISITION OF ENVIRONMENTALLY SENSITIVE
LAND WITHIN THE CITY FOR PASSIVE RECREATION AND CONSERVATION PURPOSES,
SUCH LAND TO BE KNOWN AS THE SELVA PRESERVE; APPROVING A FORM OF LOAN
AGREEMENT AND AUTHORIZING EXECUTION AND DELIVERY OF THE LOAN
AGREEMENT AND OTHER ACTIONS IN CONNECTION WITH THE DELIVERY OF SUCH
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Regular City Commission - 23 Jul 2018
BOND; PROVIDING FOR SALE OF THE BOND BY RESOLUTION FOLLOWING
SOLICITATION OF COMPETITIVE PROPOSALS FROM COMMERCIAL BANKS AND
NEGOTIATIONS WITH THE SUCCESSFUL BIDDER; SECURING THE PAYMENT OF THE
BOND WITH A COVENANT TO BUDGET AND APPROPRIATE EACH YEAR FROM THE
CITY'S LEGALLY AVAILABLE NON -AD VALOREM REVENUES SUFFICIENT MONIES TO
MAKE SUCH PAYMENT; AND PROVIDING AN EFFECTIVE DATE.
CM Gerrity explained this is the second reading for this Ordinance to allow the City to borrow money
to complete the Selva Preserve purchase. The interest rate is 3.55%, the loan is capped at $1.4 million,
and has a 15 year payback.
CM Gerrity introduced the City's Bond Counsel, Mr. Jack McWilliams, if there are any questions.
Mayor Glasser opened the Public Hearing. There were no speakers and Mayor Glasser closed the
Public Hearing.
There were no questions or further discussion.
MOTION. To approve Ordinance No. 15-18-15 as read.
Motion: Blythe Waters
Second. Brittany Norris
Blythe Waters (Moved By) For
Candace Kelly For
Brittany Norris (Seconded By) For
Ellen Glasser For
Motion passed unanimously.
8. ACTION ON RESOLUTIONS (continued)
8B. RESOLUTION NO. 18-29
A RESOLUTION OF THE CITY COMMISSION OF THE CITY OF ATLANTIC BEACH, FLORIDA;
SUPPLEMENTING ORDINANCE NO. 15-18-15; AUTHORIZING THE ISSUANCE OF A
$1,400,000 CAPITAL IMPROVEMENT REVENUE BOND, SERIES 2018; AUTHORIZING
AWARD OF THE BOND TO BRANCH BANKING AND TRUST COMPANY FOLLOWING
SOLICITATION OF COMPETITIVE PROPOSALS; AUTHORIZING THE EXECUTION AND
DELIVERY OF THE BOND AND THE LOAN AGREEMENT; DESIGNATING THE BOND AS A
BANK QUALIFIED BOND UNDER SECTION 265(B) OF THE INTERNAL REVENUE CODE;
AUTHORIZING CERTAIN CITY OFFICIALS TO TAKE ALL NECESSARY ACTION IN
CONNECTION WITH THE ISSUANCE OF THE BOND AND THE EXECUTION AND DELIVERY
OF THE LOAN AGREEMENT AND PROVIDING AN EFFECTIVE DATE.
CM Gerrity explained this Resolution allows the authority to close on the Bond and put the funds into
the account.
Page 6 of 8
Regular City Commission - 23 Jul 2018
There were no questions or further discussion.
MOTION. To approve Resolution No. 18-29 as read.
Motion: Blythe Waters
Second: Brittany Norris
Candace Kelly For
Brittany Norris (Seconded By) For
Blythe Waters (Moved By) For
Ellen Glasser For
Motion passed unanimously.
10. MISCELLANEOUS BUSINESS
None.
11. CITY ATTORNEY/CITY CLERK REPORTS AND/OR REQUESTS
CA Durden reminded the Commission on August 13, 2018 at 4:30 PM there will be a quazi judicial hearing on
the appeal of the grant of a fence variance that was approved by the Community Development Board. There will
be an agenda packet sent out and CA Durden reminded the Commission to keep track of any/all communications
about this case for disclosure at that meeting.
CC Bartle announced the City needs applications for various Boards and Committees — the Board Member Review
Committee, the Code Enforcement Board, the Community Development Board, and the Environmental
Stewardship Committee.
12. CLOSING COMMENTS BY CITY COMMISSIONERS AND CITY MANAGER
Commissioner Norris
Thanked Mayor Glasser for her comments about civility. Ms. Norris stated she made those statements to
the resident, Julie Hammond, at that meeting. Ms. Norris stated she has received emails about this and
clarified her intent was not to be insulting but to provide grounds for her motion to deny the waiver. Ms.
Norris stated she should have been more diplomatic. She apologized and stated she will strive to make
improvements.
Commissioner Waters
• Spoke about maintaining civility, remembering these people are our neighbors, and finding common
ground and solutions to shared problems even with differences of opinions.
Page 7 of 8
Regular City Commission - 23 Jul 2018
Commissioner Kelly
• Encouraged people to sign up to receive notices of everything happening in the City — meetings and
events.
• Reminded everyone to register to vote.
• Expressed her condolences and sympathy to the residents who lost their pet cats to coyotes and hopes
for a solution.
CM Gerrity
• Stated there are two closings for the Selva Preserve property — the Bond closing tonight and the real
estate closing for the land, which is scheduled for this Thursday.
Mayor Glasser
• Expressed her condolences and sympathy for those residents who lost their pet cats to coyotes. Mayor
Glasser said there was a Town Hall meeting about the coyote problem and the City is monitoring this
and it is a very difficult issue. She encouraged sightings and incidents should be reported to the Police
Department Animal Control.
• Spoke about needing applications for the various Boards and Committees, a Resolution to reduce the
members on CARAC and reinstitute the Teen Council.
• Spoke about the Branding Initiative and having a plan to move forward.
• Spoke about Commissioners communications and the Sunshine Laws.
CA Durden
Explained the Sunshine Laws prohibit the Commission from speaking about any City business outside
of a public meeting forum.
13. ADJOURNMENT
There being no further discussion, Mayor Glasser declared the meeting adjourned at 7:38 PM.
Attest:
4e�
Donna L. Bartle, City Clerk Ellen Glasser, Mayor
/Attachment
DLB/njp
Page 8 of 8
ATTACHMENT A
February 23, 2018 Minutes
Purvis
Grav R
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:
Significant 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 Postemployrnent Benefits 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 o 222 N.E. 1st 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
ATTACHMENT A
February 23, 2018 Minutes
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.
o 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.
IA
ATTACHMENT A
February 23, 2018 Minutes
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.
ATTACHMENT A
February 23, 2018 Minutes
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.
June 28, 2018
Gainesville, Florida
4
ATTACHMENTA
February 23, 2018 Minutes
City of Atlantic Beach
Year End: September 30, 2017
Adjusting Journal Entries
Date: 10/1/2016 To 9/30/2017
Date Type Name Account No Debit Credit
9/30/2017
N
FUND BALANCE
001-0000-271-00-00001
9/3012017
N
WORKERS'COMPENSATION
001-2002-521-24-00001
9/30/2017
N
FUND BALANCE
410-0000-271-00-00 410
9/30/2017
N
WORKERS' COMPENSATION
410-5508-535-24-00 410
9/30/2017
N
PENSION RELATED
950-0000-190-00-00950
9/30/2017
N
FUND BALANCE
950-0000-271-00-00950
Reconciled Opening Fund balance to
FS
27,485.10
-27,465.10
33,566.12
-33,566.12
-269,888.54
269,888.54
9/30/2017
N
AUDITADJUSTMENT
120-0000-133-02-00120
9/30/2017
-33,595.53
9/30/2017
N
CONVENT DEVELOP TAX -2 PCT
120-0000-312-10-01 120
33,595.53
AUDITADJUSTMENT
9/30/2017
N
AUDIT ADJUSTMENT
130.0000-133-02-00 130
AUDITADJUSTMENT
-77,463.80
9/3012017
N
FIRST LOCAL OPT TAX -0 PCT
130-0000.312-01-01 130
77,483.80
44,539.65
9130/2017
N
AUDIT ADJUSTMENT
131-0000-133-02-00 131
82,690.31
-143,927.89
9/30/2017
N
DISCRETIONARY SALES SURTX
131-0000-312-60-00131
143,927.89
9/30/2017
N
AUDITADJUSTMENT
141-0000-133-02-00141
N
-485.65
9/30/2017
N
CLERK -COURT COSTS
141-0000-351-30-00 141
485.65
001-0000-323-40-01 001
9/30/2017
N
AUDIT ADJUSTMENT
142-0000-133-0200142
001-0000-335-15-00 001
2,334.85
9/30/2017
N
INTERGOVERNMENTAL PROGRAM
142-0000-351-70-00142
2,334.85
9/30/2017
9/30/2017
N
AUDITADJUSTMENT
162-0000-223-04-00162
9/3 012 01 7
-16,927.82
9/30/2017
N
POLICE GRANT PROCEEDS
162-0000-331-22-00162
16,927.82
CLERK -FINES AN FORFEITS
001-0000-351-50-01001
4,021.72
GOVT AGEN / AUDIT ADJUSTMENT
165.0000-133-02-00165
2,215.72
9/30/2017
N
DUE FROM OTHER
165-0000-331-20-02165
2,215.72
9/3 012 01 7
N
FDLE
PBC AJE# 4109 identified by PGC
5
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 (361,193.66).
9/30/2017
N
AUDITADJUSTMENT
001-0000-133-02.00001
-12,324.67
9/30/2017
N
AUDITADJUSTMENT
001-0000-133.02-00001
-555,608.61
9130/2017
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
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
001-0000-316-01-00 001
20,710.38
001-0000-323-10-02 001
149,539.41
9/30/2017
N
JEA
9/30/2017
N
TECO/PEOPLES GAS
001-0000-323-40-01 001
925.28
9/30/2017
N
ALCOHOLIC BEVERAGE LICENS
001-0000-335-15-00 001
9,600.02
9130/2017
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
9/3 012 01 7
N
DOT -MAINTENANCE REIMB
001-0000-344-90-01 001
12,324.67
9 /3 012 01 7
N
CLERK -FINES AN FORFEITS
001-0000-351-50-01001
4,021.72
PBC AJE# 4109 identified by PGC
5
ATTACHMENT A
February 23, 2018 Minutes
ON
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 /3 012 01 7
N AUDITADJUSTMENT
1204MO-133-02-00120
33,595.53
9/30/2017
N CONVENT DEVELOP TAX -2 PCT
120.0000-312-10-01 120
-33,595.53
9/3012017
N AUDITADJUSTMENT
130.0000-133-02-00130
119,607.68
9/3012017
N FIRST LOCAL OPT TAX -6 PCT
130-0000.312-41-01 130
-119,607.68
9/30/2017
N AUDITADJUSTMENT
131-0000-133-02-00 131
205,121.55
9/30/2017
N DISCRETIONARY SALES SURTX
131-0000.312-60-00131
-205,121.55
9/30/2017
N AUDITADJUSTMENT
141-0000-133-02-00141
485.65
9/30/2017
N CLERK -COURT COSTS
141-0000.351.30-00141
-085.65
9/30/2017
N AUDITADJUSTMENT
142-0000.133-02-00142
2,334.85
9130/2017
N INTERGOVERNMENTAL PROGRAM
142-OODO-351-70.00142
-2,334.85
913012017
N AUDITADJUSTMENT
162-0000-133-02-00162
16,927.82
9/30/2017
N POLICE GRANT PROCEEDS
162-0000-331-22-00162
-16,927.82
913012017
N DUE FROM OTHER GOVTAGEN /AUDIT ADJUSTMENT
165-0000-133-02-00165
2,215.72
9/30/2017
N FDLE
165-0000-331-20-02165
-2.215.72
PBC AJE #4110 identified by PGC
during
audit- See AJE #3
913012017
N AUDITADJUSTMENT
001-0000-133-02-00001
12,324.67
9130/2017
N AUDITADJUSTMENT
001-0000-133-02-00001
535,608.81
9/3012017
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
-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
001-0000-323-10-02001
-149,539.41
9/30/2017
N JEA
9130/2017
N TECOIPEOPLES GAS
001-0000-323-00-01 001
-925.28
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
-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.
9/30/2017
N AUDITADJUSTMENT
001-0000-133-02-00001
107,988.92
9/30/2017
N L.GA12 CENT SALES TAX
001-0000-335-18-00 001
-107,986.92
To accrue for 112 cent revenue to
have 12 months of payment for FYW
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 WW160700
410-0000-215-09-00 410
7,945.25
9130/2017
N SRF LOAN-WW160700
410-0000-591-72-10 410
7.945.25
ON
ATTACHMENT A
February 23, 2018 Minutes
Adjust Interest Payable Amounts to
Actual
9/30/2017 N AUDITADJUSTMENT 001-0000-133-02-00001 186,300.49
9/3 012 01 7 N ELECTRIC-JEA-5% base chgs 001-0000-314-10-00001 45,266.13
9130120`17 N JEA 001.0000-323-10-02001 -141,034.36
AJE# 4112 --PBC AJE identified by
PGC during
audit -To accrue September Franchise Fee and Utility Tax payments
9/30/2017
N
FEMA RECEIVABLES
001-0000-115-00-03001
19,223.32
-314,860.25
9/30/2017
N
FEMA RECEIVABLES
001-0000115-00-03001
43,750.00
9/30/2017
N
DEFERRED REVENUE
001-0000223-00-00001
-19,223.32
9/3012017
N
DEFERRED REVENUE
001-0000223-00-00 001
57,826.05
-43,750.00
9130/2017
N
FEMA RECEIVABLES
420-0000-115-00-01420
290,008.74
9130/2017
N
FEMA RECEIVABLES
420-0000-115-00-01 420
25,569.01
-183,508.20
9/30/2017
N
FED DISASTER RELIEF
420-0000-331-50-01420
-290,008.74
9/30/2017
N
STATE DISASTER RELIEF
420-0000-334-50-01420
183,508.20
-25,589.01
Record FEMA receivables and
revenues for Hurricane Matthew
913012017
N
LIABILITIES & OTHER C R E D
130-0000202-00-00130
-314,860.25
9130/2017
N
OTHER CONTRACTUAL SERVS.
130-5002-541-34-00130
314,860.25
9/3012017
N
PAYABLES
131-0000-202-00-00131
-85,139.75
9/30/2017
N
OTHER CONTRACTUAL SERVS.
131-5002-541-04-00131
57,826.05
9/30/2017
N
OTHER CONTRACTUAL SERVS.
131-5002-54134-00131
27,313.70
9/30/2017
N
PAYABLES
420-0000-202-00-00420
-183,508.20
9/30/2017
N
PAYABLES
4200000-202-00-00 420
-72,714.50
9130/2017
N
STORM DEBRIS REMOVAL
420-0201-524-34-16420
183,508.20
9/3012017
N
STORM DEBRIS REMOVAL
420-4201-524-34-16420
72,714.50
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
001-0000-323-1002 001
-75,870.71
9/30/2017
N
JEA
913012017
N
MOBILE HOME LICENSES
001-0000-335-14-00001
-10.50
9130/2017
N
MOBILE HOME LICENSES
001-0000-335-14-00 001
-43.50
9/3012017
N
MOBILE HOME LICENSES
001-0000-335-14-00 001
-19.25
913012017
N
L.G.1/2 CENT SALES TAX
001-0000-335-18-00001
-113,142.78
913 012 01 7
N
FIRE FACILITY-JAX REIMB
001-0000.342-90-03 001
-1,315.73
9/3 012 01 7
N
FACILITY RENTAL
001-0000-347-50-01001
-735.00
913012017
N
POOLED CASH ACCOUNT
130-0000-104-00.00130
39,536.80
9130/2017
N
FIRST LOCAL OPT TAX -6 PCT
130-0000312-01-01 130
-39,536.80
9130/2017
N
POOLED CASH ACCOUNT
131-0000-104-00.00 131
62,904.83
ATTACHMENT A
February 23, 2018 Minutes
9/30/2017
N
DISCRETIONARY SALES SURTX
131-0000-312-00-00131
-62,904.83
9130/2017
N
POOLED CASH ACCOUNT
162-0000-104-00-00162
12,093.92
9/30/2017
N
POLICE GRANT PROCEEDS
162-0000-331-22-00162
-12,093.92
9/30/2017
N
POOLED CASH ACCOUNT
400-0000404-00-00 400
14,417.92
9/30/2017
N
DEFERRED REVENUE / D E F E R R
400-0000-223-00-00 400
-13,291.39
9/30/2017
N
OTHER MISCELLANEOUS REV
400-0000-369-90-00400
-1,126.53
9/30/2017
N
DEPOSIT - BANK OF AMERICA
800-0000-101-12-00800
243,599.43
9130/2017
N
DEPOSIT - BANK OF AMERICA
800-0000-101-12-00 800
39,536.80
9130/2017
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
9/30/2017
N
DEPOSIT - BANK OF AMERICA
800-0000-101-12-00 800
12,093.92
9/30/2017
N
GENERAL FUND 001
800-0000-290-01-00 800
-243,599.43
913012017
N
LOCAL OPTION GAS TAX 130
800-0000-290-10-13 800
-39,536.80
9/3012017
N
BETTER JAX 1/2 CENT 131
800-0000-290-10-31 800
-62,904.83
913012017
N
BYRNE GRANT -POLICE 162
800-0000-290-10-02 800
-12,093.92
9/30/2017
N
WATER FUND 400
800-0000-290-00-00 800
-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
9/3012017
N
MACHINERY & EQUIPMT-OTHER
400-0000-166-91-00400
42,347.62
9/30/2017
N
COMPUTER EQUIPMENT
400-0000-166-93-00400
1,100.00
9/30/2017
N
CAPITAL EXPENSE RECLASS
400-0000-599.69-99 400
-48,022.62
9/30/2017
N
MACHINERY & EQUIPMT-OTHER
410-0000-166-91-00 410
30,300.00
9130/2017
N
MACHINERY & EQUIPMT-OTHER
410-0000-166-91-00 410
14,586.50
9/30/2017
N
MOTOR VEHICLES
410-0000-166-92-00410
149,464.00
9/30/2017
N
CAPITAL EXPENSE RECLASS
410-0000-599-69-99410
-194,350.50
9/30/2017
N
MOTOR VEHICLES
455-0000-166-92-00455
17,970.00
9/30/2017
N
COMPUTER EQUIPMENT
455-0000-166-93-00455
4,948.00
9/30/2017
N
CAPITAL EXPENSE RECLASS
455-0000-599-09-99 455
-22,918.00
9/30/2017
N
MACHINERY & EQUIPMT-OTHER
470-0000-166-91-00 470
1,556.00
9/30/2017
N
CAPITAL EXPENSE RECLASS
470-0000-599-69-99 470
-1,556.00
Corrections to Capital Oullay
9/30/2017
N
AUDITADJUSTMENT
001-0000-133-0200001
113,142.78
9/3012017
N
AUDITADJUSTMENT
001-0000-133-02-00001
-75,870.71
9/30/2017
N
AUDITADJUSTMENT
001-0000-133-02-00 001
-45,266.13
9/30/2017
N
ELECTRIC-JEA-5% base chgs
001-0000-314-10.00 001
45,266.13
9130/2017
N
JEA
001-0000-323-10-02 001
75,870.71
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
AUDIT ADJUSTMENT
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
162-0000-133-02-00 162
-12,093.92
9/30/2017
N
POLICE GRANT PROCEEDS
162-0000-331-22-00162
12,093.92
Correct portion of AJE #4113
8
ATTACHMENT A
February 23, 2018 Minutes
9/3 012 01 7
N
POOLED CASH ACCOUNT
001-0000-104-00-00 001
913 012 01 7
-44,067.12
9/3012017
N
DUE FROM OTHER FUNDS
001-0000-131-00-00 001
44,067.12
900-5002-541-59-02900 305,606.26
9/3012017
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
4,250.00
-44,067.12
9/30/2017
N
GENERAL FUND 001
800-0000-290-01-00 800
44,067.12
-4,250.00
913 012 01 7
N
CAP IMPRV-POLICE BLDG 300
800-0000-290-30-30 800
4,250.00
-44,067.12
Recless for FS purposes. Zero out
negative cash in Fund 300 and record temp. loan between Fund 300 and GF
9/30/2017 N CONTRACT -RETAINAGE PAYABL 320-0000-206-00.00 320 41,612.67
9130/2017 N INFRASTRUCTURE 320-0040-572-&3.00320 -41,612.67
9/30/2017 N CONSTRUCTION IN PROGRESS 900-0000-169-90-00900 -41,612.67
9/3 012 01 7 N CAPITAL EXPENSE RECLASS 900-0000-59959-99900 41,612.67
Remove retainage payable paid in CY
9130/2017
N
ROAD IMPROVEMENTS
900.0000-167-97-02 900 305,606.26
913 012 01 7
N
SIDEWALKS
900-0000-167-97-03900 -31,409.21
9130/2017
N
ROAD IMPROVEMENTS
900-5002-541-59-02900 305,606.26
9130/2017
N
SIDEWALKS
900-5002-54159-12900 31,409.21
Record GASb 34 Reto Infrastructure
9/30/2017
N
Due to Pension Funds
001-0000-207-00-01 001
6,500.00
9/30/2017
N
OTHER CONTRACTUAL SERVS.
001-1003-513-04-00001
4,250.00
9/30/2017
N
OTHER CONTRACTUAL SERVS.
001-2001-521-34-00001
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
61