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Audit Report - 1958-1959 CTTY OF ATLANTIC BAACU, FLORIDA At lantlc Beach, Florida AUDTT RE PRAT Dxceober 31, 1959 Treos evn DfsEx cewro¢o wue uc .<eou v..vrs .a.rn~c eooicv.wo CITY OF ATINi'PIC REACH, PIARIDA Atlantic Beach, Florida AUDIT REPORT December 31, 1959 V TY6ON AND MESH CERTIPIFO PUBLIC ACCOUNTANTfi IGI] ATLANTIC BOVLEVARO Jwo uo^viu 7. Fwnow _~_^^+~ _•+ Pebruaty 8, 1960 To The City Commission City of Atlantic Beach, Plor ids Gentlemen: We have examined the balance sheets of the various funds of [he Ci[y of Atlantic Heach, Plorida, as of December 31, 1959, and the related statements of cash receipts and expenditures for the year [hen ended. Our examination was made in accordance with generally accepted auditing standards, and accordingly included such tea [s of the accounting records and such other auditing procedures as we considered necessary in the circumstances. In our opinion, subject to [ha accompanying comments, the attached ata [amen ca present Fairly the financial position of the City of Atlantic Heach, Plorida, ~ at December 31, 1959, and the cash receipts and disburse- menis for the year then ended, Ln conformity with gener- ally accepted accounting principles applied on a basis consistent with prior years. ~' ii Reapec [fully submitted, ~ ~~.l.aw auk 'jYLc~f~ ~i C O M M E N T S GENERAL FUND GENERAL FIXED ASSETS: The City's General Fixed Assets are not reflected in this repot[ as [he City hea es teblished no formal property fund. ACCOUNTS PAYABLE: Accounts payable are not reflected on any of [he General Fund Statements (except the balance sheets), as [hey are not considered encumbrances ega tna[ [he current year's appropriations but are appropriated in the succeeding year's budget. OPERATIONS: The Following is a condensed summary of General Fund cash receipts for the years 1959 and 1958. Increase 1959 1958 (Decrease) Cash Receipts: Ad Valorem Taxes Licenses Fines 6 Forfeitures Garbage Collection Transfers From Water Utilities Punds Sewer Chatges Ocher Total Receipts $ 47,322.44 $ 37,059.38 $ 10,263.06 13,283.50 12,753.45 530.05 33,195.00 32,729.15 465.85 13,390.28 12,440.55 949.73 11,800.00 21,355.43 (9,555.43) 5,442.86 -0- 5,442.86 12,229.44 11.954.14 275.30 1 6.66. S 128.292.10 $ 8.371.42 Due [o change in classification of accoun [s in 1959, no comparative summary of expendi [urea is pres en cad. The overall erpendi [urea increased from $125,613.41 to $141,364.10. RECOMMENDATIONS: The following recommends [ions are again reapec [fully sub- mitted: (L) Establish property records, Lden tifytng each piece of movable equipment, for con [rol purposes. (2) Create a Property Pund to contain all of the General Pfxed Assets. TYfON AND NlQ-CfaTi/1[D Nf41G ACDOYNT1NTf CITY OF ATLANTIC BEACH, FLORIDA GENERAL FUND BALANCE SHEET December 31. 1959 ASSETS Cash in Beach Bank (Statement 2) Taxes Receivable (S to [amen[ 3) Paving Assessments Receivable (S tatemen[ 3) Due From Other Punds (S tetement 4) To [al Asae[s $ 32,413.83 20,234.29 428.00 25.523.35 S 78.599.47 LIABILITIES AND POND BALANCE Accounts Payable (1) S 1.293.20 Fund Balance Cash Surplus (2) S 54,148.17 Unrealized Surplus 23.158.10 77,306.27 Total Liab ili[Lea and Pund Balance S 78.599.47 (1) Provided for in 1960 budge[ under account chargeable. (2) Includes cash in bank plus amounc readily available for transfer from water accoun to lees accounts payable. STATEt~NT 1 L rraow .wo w«a - czar~nm •uauc •ecouarurra CITY OF ATLAIR'IC BEACH, FLORIDA GBNERAL FUND STATEMENT OF CASR RECEIPTS AND DISBURSEMENTS 1959 $ 48,914.41 136.663.52 $ 185,577.93 $ 141,364,10 11,800,00 153.164.10 S 32.413.83 STATEMENT 2 Cash Balance at January 1, 1959 Add: Revenue Realized (Statement 5) Total Cash Available Deduct• Budgeted Cash Expenditures (Statement 6) Amounts Expended for {later System Appropriations Cash Balance at December 31. 1959 ~i CITY OF ATLANTIC BEACH, FLORIDA i GENERAL FUND TAXES RECEIVABLE December 31. 1959 Year Assessed Amount 1959 $ 18,167.59 ~ 1958 613.76 1957 290.39 1956 449.77 1955 and Prior 635.85 Old See Wall Levy 76.93 To[al S 20.234.29 PAVING ASSESSMENTS RECEIVABLE December 31. 1959 Year Assessed Amount 1955 $ 115.50 1954 112.50 1953 150.00 1951 50.00 Total 428.00 STATENELN'I 3 TYfON AMD M[[K - COIfIFI[D Ia [lIG ACCDUNTANl[ CITY OF ATLANTIC HEACH, FLGRIDA GENERAL FUND DUE FROM OTHER PUNDS December 31. 1959 Due from Water Revenue Account $ 22,374.69(1) Due from Wa [er Operations, Maintenance and Repair Account 652.85(1) Due from Emergency Seawall Pund 2,495.81 Total S 25,523.35 (1) Caeh readily available for transfer STATEMENT 4 TYaON I1ND M[f1I -C[Il1111[D /YaLIC ACCOYMANTa CITY OF ATLANTIC BEACN, FLORIDA GENERAL POND REVENUE RECEIPTS ESTIMATED AND ACTUAL 1959 Account 101 102 103 104 105 106 107 108 110 111 112 113 114 115 Ad Valorem Taxes - Current Year Ad Valorem Taxes - Prior Years Licenses Pines and Forfeitures Permits E leu[r icel Franchise Garbage Collection S tree[ Paving Assessments Penalties and In Ceres[ Miscellaneous Collections Sever Service Charges Radio Service Transfer from Water O.M.fi R. Account Transfer from Na ter Revenue Account Total STATEMENT 5 Estimated Realized Under Budget Over Budget Revenue Revenue Estimate Estimate $ 42,706.12 $ 36,572.07 $ 6,134.05 $ -0- 9,000.00 10,750.37 -0- 1,750.37 12,000.00 13,283.50 -0- 1,283.50 25,000.00 33,195.00 -0- 8,195.00 3,500.00 4,038.80 -0- 538.80 4,000.00 5,645.29 -0- 1,645.29 12,500.00 13,390.28 -0- 890.28 zoo.oo -o- zoo.oo -0- 250.00 466.13 -0- 216.13 750.00 879.22 -0- 129.22 6,000.00 5,442.86 557.14 -0- 1,200.00 1,200.00 -0- -0- 11,800.00 11,800.00 -0- -0- 16.108.21 -0- 16.108.21 -0- S 136.663.52 S 22.999.40 $ 14.648.59 ... ,.!fF _ I~IEG B CACCOVHT/.H T6 CITY OF ATIANfIC BEACH, FLORIDA GENERAL POND APPAOPR7ATZONS AND EXPENDITUREB 1959 Aceowt ADHINISITIATION 201 Personnel 202 Insurance 203 Office Supplies and Expense 204 City Hall Repairs 205 Audit 206 O.A.S.I. and Expense 207 Office Utilities 208 Tax Assessor 209 Adver tieing 210 Mayor's Pund 211 Election Expense 230 Hfecellnnaoua Totals Lees: Amoun[ CChar geable to Na tez System Total - AdmSnfatra [Son Original Authorised Ad~ueted Cash Asaroprletfon Chanaea Asa rosriation Exoendl CUre $ 17,700.00 $ 90.00 $ 17,790.00 $ 17,864.25 5,000.00 2,110.00 7,110.00 7,085.32 2,000.00 615.00 2,615.00 2,602.73 500.00 (215.00) 285.00 114.14 1,000.00 -0- 1,000.00 1,000.00 1,630.00 -0- 1,630.00 1,863.30 350.00 150.00 500.00 487.99 300.00 -0- 300.00 300.00 650.00 -0- 650.00 563.35 400.00 -0- 400.00 355.19 350.00 -0- 350.00 334.40 1 000.00 (150.00) 850.00 750.96 $ 30,880.00 $ 2,600.00 $ 33,480.00 $ 33,321.63 6.106.00 -0- 6.106.00 6.106.00 $ 24,774,00 $ 2,600,00 $ 27,374.00 $ 27,215.63 STATEMENT 6 ,.w., wnv n~u -- caarmav rvac ~ccwarwxra CITY OP ATLANTIC BEACR, FLORIDA GBNERAL PUND APPROPRIATIONS AND BXPENDITURES 1959 Account PUBLIC SAFBTY 301 Personnel 302 Uniforms 303 Supplies 304 Traffic Signs 305 Red Cross Life - Seeing Corps 306 Tail - Meals and Supplies 307 Utilities 308 Building Maintenance 330 Miscellaneous Total - Public Safe tv TRANSPORTATION 401 Gasoline and Oil 402 Mein tenants and Tires To cal Less: Amount Chargeable to Water Sye [em To [al - Transoor[ation SANITARY DEPART[7eh'I 501 Personnel 502 Garbage Disposal 503 Miscellaneous Ta tai - Sanitary Deoar[ment Original Authorized Adjue tad Cash Aooropriation Chanaee Ao prooria tion Expenditure S 22,100.00 S 525.00 $ 22,625.00 $ 22,568,89 900.00 -0- 900.00 885,90 600.00 -0- 600.00 464,45 300.00 -0- 300.00 59,04 100.00 -0- 100.00 100,00 350.00 50.00 400.00 367.40 1,400.00 -0- 1,400.00 1,449.69 200.00 -0- 200.00 100.94 1.500.00 -0- 1.500.00 1,496.30 S 27,450.00 S 575.00 $ 28.025.00 ^q 27,492.61 $ 5,550.00 $ (250.00) $ 5,300.00 $ 5,199.83 5.550.00 250.00 5.800.00 5,702,37 S ll,loo.oo S -o- S ll,loo.oo S lo,9oz.2o 600.00 -0- 600.00 600.00 S 10.500.00 S -0- S 10,500.00 S 10,302,20 $ 15,756.00 S (1,000.00) $ 14,756.00 $ 14,707.50 1,100.00 -0- 1,100.00 1,100.04 _ 200.00 (125.00) 75.00 73.56 $ 17.056.00 S (1.125.00) S 15.931.00 $ 15,881.10 STATEt~@NT 6 (Continued) i /S ~i: A,: 1, Ir, [I( CCPi:f 1EU YV aLIC ACC OUH Ilia CITY OF ATLANTIC BEACN, FLORIDA GENERAL FUND APPROPRIATIONS AND EXPENDITURES 1959 Original Authorized Adjusted Caeh Account Avvrovr is tion Chenxes Avv rovriation Exvendi tore LABOF. 601 Personnel $ 20,840.00 $ (1,730.00) $ 19,110.00 $ 19,017.50 Less: Amount Chargeable to Water Sye tam 4,174.00 -0- 4,174.00 4.174.00 Total - Labor $ 16.666.00 $ (1,730.00) $ 14,936.00 $ 14.843.50 PUBLIC WORKS 701 Tools and Supplies $ 500.00 $ -0- $ 500.00 $ 408.61 702 Utilities 175.00 -0- 175.00 66.98 703 Street Repair Material 3,000.00 (700.00) 2,300.00 2,203.61 704 Beach end Street Enda 600.00 (400.00) 200.00 203.52 705 Drainage 1,500.00 (700.00) 800.00 780.87 706 Grading Sttee to 300.00 (200.00) 100.00 100.00 707 Recreation Expense 500.00 -0- 500.00 489.53 708 Parka 250.00 (225.00) 25.00 20.87 709 Street Light Bulbs 200.00 -0- 200.00 88.58 730 Miscellaneous 300.00 -0- 300.00 227.28 Total - Public Works S 7.325.00 S (2,225.00) $ 5,100.00 $ 4,589.85 SEWER DEPARTMENT 801 Repairs and Replacements $ 300.00 $ (200.00) $ 100.00 $ 79.65 802 Plant Ma in cenance 100.00 (50.00) 30.00 32.69 803 Utilities 1,200.00 (400.00) 800.00 784.89 804 Chlorins 350.00 -0- 350.00 342,01 805 Insurance 400.00 -0- 400.00 435.14 806 Transfer to Sewer Pund 13,168.12 -0- 13,168.12 11,615.00 830 Miscellaneous 650.00 (225.00) 425.00 403.41 To tel - Sewer Department $ 16,168.12 S (875.00) $ 15.293.12 S 13.692.79 STATEL~NT 6 (Continued TYCO AND MFEK CEN TI TIED PU 9LIC IICOOVNT/~I,TI CITY OF ATLANTIC BEACH, FLORIDA GENERAL FUND APPROPRIATIONS AND EXPENDITURES 1959 Account CAPITAL EXPENDITURES EQUIPMENT 1002 Administration 1003 Public Safety 1005 Sanitary Department 1007 Public Works 1008 Sewer Department Total Leas: Amount Chargeable to Water System Total - Cepi tal Expenditurea- Equipment CAPITAL IMPROVEMENTS 1011 Scree[ Lights 1012 Yard Pence To [al - Capital Improvements 1050 llNALLOCATED PUND$ Crand Total - All DeDer [men is Original Authorized Adjusted Cash ApproEr iatlon Chances Aporoprfa [ion Expenditure $ 1,200.00 $ (140.00) $ 1,060.00 $ 1,051.10 2,500.00 1,250.00 3,750.00 3,743.14 6,800.00 (600.00) 6,200.00 6,123.00 2,750.00 (200.00) 2,550.00 2,545.72 750.00 (150.00) 600.00 582.25 $ 14,000.00 $ 160.00 S 14,160.00 $ 14,045.21 920.00 -0- 920.00 920.00 $ 13,080.00 ~ 160.00 $ 13,240.00 $ 13.125.21 $ 1,000.00 $ 930.00 $ 1,930.00 S 1,590.26 1,000.00 520.00 1.520.00 1.520.00 $ 2,000.00 S 1.450.00 $ 3,450.00 $ 3.110.26 S 10.000.00 ~ 1,170.00 $ 21,170.00 $ 11.110.95 S 145.019.12 ~ -0- S 145.019.12 S 141.364.10 STATEMENT 6 (Concluded) TYFON I.ND MEEK - CEetI FIED FUB LIC ACC4UNTA NTB CITY OF ATLANTIC BEACH, FLORIDA GENERAL FUND STATEMENT OP CNANGEB IN SURPLUS For the Year Ended December 31. 1959 Balance at January 1, 1959 $ 63,263.21 Additions for Year 1959 Ad Valorem Tax Assesamen [s Uncollected at end of year $ 18,167.59 Decrease in Accounts Payable 216.86 Surplus of Na ter Punds Available and due to General Fund 23.027.54 Total Additions 41.411.99 $ 104,675.20 s Deductions for Year Adjustment to prior years tax tolls Excess of Appropriation Expenditures over Current Revenue Receipts Balance a[ December 31. 1959 STATEMENT 7 $ 117.98 27.250.95 27,368.93 5 77.306.27 TYWN AND N[[I{- COIiIII[D ryl~LIC AUODNTANT~ CITY OP ATLANTIC BEACH, FLORIDA SPECIAL SEAWALL EMERGENCY FUND BALANCE SNEET December 31, 1959 ASSETS Asaeesmen [a Due Prom Abu[ting Property Owners $ 2,227.04 (S [atesent 9) Punda [o Be Provided 268.77 Total Assets ~S 2.495.81 LIABILITIES Due General Pund S 2.495.81 Noce - No activity in Chia fund during 1959 STATENERI 8 CITY OP ATLANTIC BEACN, FLORIDA SPECIAL SEAWALL EMERGENCY FUND DELINQUENT SEAWALL EMERGENCY ASSESSMENTS December 31. 1959 Sandbagging and Proper tv Owner Rio-Rao0lne Tie-Backe Total Clifford A, Payne S 180.60 $ 86.50 $ 267. 30 ~~ Lalla J. Pelot 180.80 86.50 267. 30 Glover Weiea 180.80 86.15 266. 95 Drewey Styn<hcomb 75.85 334.54 410. 39 P. N. Clarkson 150.85 33.60 184. 45 Arne R. Rodgers 30.80 268.90 299. 10 R S. Towers 150.85 33.60 184. 45 Daugh try Towers 150,85 22.40 173. 25 Ray Willis 150.85 22.40 173. 25 Total S 1.252.45 S 974.59 S 2.227.04 STATEMENT 9 TYwN ANo C O M M E N T S WATER 1*TZLTTY FU~'DS ORD =NASCF REQI):RE2~?.S: >t apeears that ell of the raqu firemen to of Ord1^anc= \o. 17:.. S~:c'Lon l7, cavcrinw .he r.rans faze of "Water titilit its" Funds hate Seer. fulf pled as of Decemcer 31, 1959. ACCOSN?S 3ECE IVA6LE: Accounts RE_ceLveble ere rtot redacted In Chia report as eater ran cal rever.•aes are recorded on a cash hea is. F7CED ASSETS: Ko resnr~e for deprecietlon on fLxed assets of the Water llt111ty Eerd9 is 9!•. M.T 89 the City hat no ee tabllehed deprecfitt ion data. The transfer from the Water RccemtE. Account to thF Water System Renewal and Replace-en[ Fund Is ba 9ed o- a percentage of groat water revenues, and Ls not a deprecia tlo^ expanse a^+ocnt based on established deprecietton de ta. OPFRA'ZCSS: Tht following is a cordereed sumaazy of Water Utilities Operations press r.ttd on a cash bas La for the years 1959 and 19581 percentage Of Increase Increase 1959 1959 (Decreae e) Decrease Opc rating _aco^e; Water Rentals $ 24,683.96 $ 23,767.52 $ 1,096.44 4.6 ~ Gut -::n and Serv ic. Cherg~.a 3,048.00 1,838.00 1,150.00 60.5 Z'o'.al OoE: axing Tnc omn c 27,931-p6 $ 25,585.52 9 2,246.44 8.7 S OF'.ratl~nv_Ex r.lse a: nd L~e•. - Io Geee sal Fund $ 11,eC0.00 $ 13,405.50 $ (1,605.50) (12.0) D!.rec'. 5,54?.15 3,371.79 2.175.36 64.5 Total OpP.re t l!'~ Expansc9 $ 17,347.15 $ 16,777.29 $ 569.86 3.4 X \et Opera cin4 ::••c ow.e. $ 10,584.81 ~ 8.908.23 $ 1,676.58 16.81 Other .neome; rLgar ~.'.r. ax $ 18,334.93 $ 1„ 368.72 $ 2t 966,21 19.3 $ C!Ll L!c lax 15 736.40 14.547.52 1,162.88 8.1 Total Othnz income S 3~ ~ 29,916.24 $ 4,149.09 13.9 % Other Exce.nsES; Sosd ic!~reet end Other Charges $ 7,770.95 9 7,924.45 $ (153.50) (1.9)~ Ce.' iwomE $ 36,814.19 $ 30,900.02 $ 5,979.17 19.4 S iY{ON AND M[[I{ - RECOMMENDATIONS: Ne again respectfully submit the following reco®enda bona: (1) Record water rental revenues on an accrual basis, so theC accounts receivable and actual revenues can De determined. (2) Have the True tee (Atlantic National Sank of Jacksonville) invesc Utility Revenue Bond Fund cash not needed for current debt service in appropriate securities. II`~ { ~I T'10N A110 YaIX ~ COITIIItD eUaYC 1CtWNT1Ma CITY OF ATLANTIC BEACH, FLORIDA WATER REVENUE ACCOUNT BALANCE SHEET December 31, 1959 ASSETS Cash in Allan tic National Bank S 22.374.69 LIABILITIES Due General Fund $ 22.374.69 STATEMENT W-1 CITY OP ATLANTIC BEACH, FIARIDA WATER REVENUE ACCOUNT STATEMENT OP CASH RECEIPTS AND DISBURSEMENTS 1959 Cash in Bank at Januery 1, 1959 $ -0^ Add: Cash Received: Revenue Receipts (Sta[emen[ W-3) 61.997.29 Total $ 61,997.29 Deduc [: Cash Disbursed Appropriation Expenditures (Statement W-3) 39.622.60 Cash in A[lantic National Bank at December 31, 1959 S 22.374.69 STATEMENT W-2 lYWN AMD M[[It- CO111/1[D /U[LID ACCOYNTANry CITY OF ATLANIIC BEACH, FIARIDA WATER REVENUE ACCOUNT STATEMENT OP REVENUE RECEIPTS 1959 Es [ima tad Percentage For Year Realized Realized Minimum Water Rental $ 17,000.00 $ 18,754 .65 110.3 Excess Water Ren [el 7,500.00 6,129 .31 81.8 Cu[-In Charges 1,050.00 3,048. 00 290.2 Service Charges 50.00 -0- -0- Cigarette Tax 14,500.00 18,334 .93 126.4 Utility Tax 14,000.00 15 730. 40 112.4 Totals S 54.100.00 S 61.997.29 114.6 Y. APPROPRIATIONS AND EXPENDITURES 1959 Appropriation Cash Yercen [age Transfer to Other Funds Por Year Expenditures Exvended To Utility Revenue Bond Pund $ 16,222.60 $ 16,222.60 100.0 To Water System Renewal and Replace- ment Pund 3,769.19 5,400.00 143.7 To Water Operations Maintenance and Repair Pund 18,000.00 18,000.00 100.0 To General Pund 16,108.21 -O- -0- Totals S 54.100.00 $ 39.622.60 73.2 STATEMCNT W-3 CITY OF ATLANTIC BEACH, PLOR:DA WATER OPERATIONS, MAINTENANCE AND REPAIR ACCOUNT BALANCE SPIFFY December 31. 1959 ASSETS Cash in Atlantic National Bank S 652.85 LIABILITIES Due to General Fund STATEMENT W-4 CITY OF ATIANT IC BEACH, FIARIDA WATER OPERATIONS, MAINTENANCE AND REPAIR ACCOUNT STATEMENT OF CASH RECEIPTS AND DISBURSEMENTS 1959 Lash in Bank a[ January 1, 1959 Addy Cash Received (Transferred From Water Revenue Account) Total Cash Available Deduct: Cash disbursed Appropriation Expenditures (Statement W-6) Lash in Atlantic National Eank at December 31. 1959 STATEMENT W-5 None ~ 1~D00_00 S 1B,DCO.oD __.7347_15 ~$f TYLON AND YLLL-CLIITIII[D /DLLIC ACCODMIWTL CITY OF ATLANTIC BEACH, FLORIDA WATER OPERATIONS, MAINTENANCE AND REPAIR ACCOUNT APPROPRIATIONS ANO EICPENDITURES 1959 Cash Percan [a ge Asprooriations Expenditures _ENDende~l_ Indirect Costs ~~ Paid [o General Pund Administration $ 6,106.00 $ 6,106.00 1ri:,0 Transpox tation 600.00 6C0.00 1CO Ji Labor 4,174.00 4,174.00 1C:~.0 Capital Budget 920.00 920.OC 10?.P To[al $ 11.800.00 y9 11,800.00 _100,_~~ 7_. Direct Costs Repairs and Replacemen [s $ 1,500.00 $ 1,777.56 1.18.5 Tank Ma in [enance 2,500.00 1,730.01 69.2 Utilities 1,500.00 1,718.61 1.14.6 Chlorine 250.00 236.96 95.6 Insurance 210.00 -0~~ ~~0~ Miscellaneous 240.00 82.01 34.2 Total S 6,200.00 yS 5.547.15, __ 83_5_%., Grand Total S 18.000.00 S 17_347.15 96.4 4 I STATEl~hT W-6 C 1TZ OF ATLANTIC BEACH, FLORIDA WATER SYSTEM RENEWAL AND REPIACEI7eNT FUND BALANCE SNEET December 31, 1959 ASSETS Cash in Atlantic National Bank (Statement W-S) 927.71 PUND BALANCE Fund Balance TY[ON AMD Y[[K- EG1111[D PU[LIE pE000MTAKT[ CITY OF ATLANTIC BEACH, FLORIDA WATER SYSTEM RENEWAL AND REPLACEMENT FUND STATEMENT OF CASH RECEIPTS AND DISBURSEMENTS 1959 Cash in Benk at 7anuary 1, 1959 $ 2.054.85 Add: Cash Received Transfers from Water Revenue Account 5.400,00 Total Cash Available $ 7.454.85 Deduc L• Cash Disbursed Appropriation Hxpenditurea (Statement W-9) Caeh in Atlantic National Bank at December 31. 1959 STATEMENT W-8 6.527.10 S 927.75 T' WN ANO M[[K - Cgilll[p •a[LIC ACCOYMTANTa Y CITY OF ATLANTIC HEACR, FLORIDA WATER SYSTEM RENEWAL AND REPLACEMENT POND REFENUE RECEIPTS ESTIMATED AND ACTUAL 1959 Transfers Erom Water Revenue Account 57. of Grose Water Revenue Addltlonal Transfer, per budget Balance Aue Fx om Previous Year Totel Revenue Estimated Realized to Percentage Por Yeer De to Realized $ 1,280.00 $ 1,397.06 109.4 % 1,230.81 1,513.75 123.0 T. 2.489.19 2.4B9.19 100.0 % S 5.000.00 S 5.400.00 108.0 % APPROPRIATIONS AND ERPENDITURES r Appropriation Expenditures Percentage Por Yeer To Date Exaerded Nev Maine, Service, and Meters S 5.000.00 S 6.527.10 130.5 % • it SYATEMCNT W-9 CITY OP ATLANTIC BEACH, PIARIDA UTILITY REVENUE BOND FUND BAV.NCE SHEET December 31. 1959 ASSETS Cash Ln Atlantic National Hank (S to Cement W-11) $ 24,716.88 Fixed Assets -Water Sva tam (1) Hater System Constructed since Nay 1, 1955 from Proceeds of Hond Ie sue $ 230,962.16 Nev Hama, Service and Me[ere added from revenue of system 18.216.75 249.178.9! Total Aasete S 273.895.79 LIABILITIES AND FUND BALANCE Utility Revenue Bonds Payable $ 221,000.00 Pund Halanca Amount Invested in PLxed Asse to $ 28,178.91 Cash -~ Ree trlcted 24,716.88 52.895.79 Total Liab L11[ies and Pund Balance S 273.895.79 (1} No accumulation of depreciation on the fixed ease [e of the eater system ie shown elnce the City hoe not developed eatabllahed deprecistion data. Transfer from the "Water Revenue" account to the "Water System Renewal and Replacement" Pund ie based on a percen- tage of gross eater revenue and cannot be considered a depreciation expense amount based on ea tabliahed deprec Le tion data. STATE!ffiNT W-30 CITY OP ATLANTIC BEACH, FLORIDA UTILITY REVENUE BOND FUND STATBMBNT OP CASH RECEIPTS AID7 DISBURSEMENTS 1959 Caeh Sn Bank at Sanuar9 1. 1959 $ 21,265.23 Add: Cash Received Transfer from Nester Revenue Account for Current and Sinking Fund Requirements 16.222.60 Total Cash Available $ 37,487.A3 Deduct: Cash Disbursed Bond Principal Paid $ 5,000.00 Interest and Paying Agent's Charges 7.770.95 12,770.95 Cash in Bank at December 31. 1959 S 24.716.A8 M sxaTEFreNT N-u CITY OF ATLANTIC BEACH, FLORIDA SEVER FUND BALANCE SHEET December 31. 1959 ASSETS Cash in Insured Federal Savings and Loan Aseociatione Cash in Beach Bank Cons traction in Progreea - Sever System (Statement S-3) Total Assets LIABILITIES AND FUND EALANCE General Oblige Lion Bonde Payable Fund Halante: Revolving Pund Government Gran[ Special Assessment Pund Ad Valorem Tax Pund Total Liabilities and Pund Ha lance STATEMENT S-1 S 20,400.00 27,560.85 489,740.38 5537.701.23 5300,000.00 $ 21,450.00 67,093.29 137,542.94 11.615.00 237.701.23 5537.701.23 TYfON AND a[R- CgT111W NaLIC ACCWNIANTa ,, CITY OF ATLANTIC BEACH, FLORIDA SENER PUND CASH RECEIPTS AND DISBURSEMENTS 1959 Cash Balance at January 1. 1959 Add: Cash Received Balance of Government Grant From General Pund from Ad Valorem Tax Assesemen is Collections on Sewer Assessments Interest on Revolving Pund Savings Accounts (Revolving Pund) Total Received Ta tal Deduct: Cash Disbursed Sewer Cone [ruction Cash Balance at December 31. 1959 S 23,793.29 11,615.00 137,542.94 741.84 $ 169,217.53 ~. 177.693.07 I' $ 342,910.60 294.949.75 S~ 47.960.85 Comvosition of Cash Balance A[ December 31. 1959 Cash Ln Beach Bank - Checking Account Beach Federal Savings and Loan Asaocia [ion - Savings Attoun[ Firs[ Pederel Savings artd Loan Aaeocia tion - Savinga Account Total STATEMENT S-2 $ 27,560.85 10,200.00 10.200.00 S 47.960.85 iY[ON AND M[[K - CQIIII[D ~UlLIC AGCOYNfAMT[ CITY OF ATLANTIC BEACH, PLORIDA SEWER FUND CONSTRUCTION IN PAOGAESS - SEWER SYSTEM December 31. 1959 Amount Construction Contracts Paid To Da [e Sever Plant - William S. Smith Co. $ 111,828.00 Lift Station - Henry G. Dypree Co. 51,243.88 Porce Mains ~- Joe Reimer [son of Jacksonville 56,643.57 Collection System - Reimer [son 222.367.05 Sub-Total Other Coate Engineering,.Inspec[ion and Other Feee Legal Costs, Adver [Laing etc. Adminie [ration, including Pascal Agents Charges Repayment of Advance Planning Loan Interest During Cone [ruction Laboratory Equipment Ocher Total. $ 442,082.50 ~~ 21,109.02 146.09 4,624.78 5,900.00 14,223.81 1,205.56 448.62 S 489.740.38 ~ I STATEMENT S-3 Y CITY OF ATLANTIC BEACH, FIARIDA SELVA MARINA SEVER PUND BALANCE SNEET December 31, 1959 ASSETS Cash in Hea<h Bank $ 5.41 Construction Cos [s (Statement S-5) 26,797.1) Total 26.802.5 LIABILITIES Cer cificates of Indeb redness-Selva Marina Realty Co. S 26.802.54 STATEL~NT S••4 II .' CITY OP ATLANTIC BRACH, FLORIDA SBLVA HARINA SENeR FUND CASH RECBIPTS AND DISBURSEMENTS 1959 Cesh Receipts• Pro<eeds of Certificate of Indeb tedneea Na. 1 $ 22,102.54 Proceeds of Certificate of Indeb tednees Na. 2 (Net) 4.700.00 Total Cash Receipts $ 26,8C2.54 Caeh Disbursed: Engineering $ 1,235.71 Lift Sca [ion "D" 20,595.25 Pipe and Na ter isle 4,904.42 Other Coate 61.75 26.797.13 Cash in Beach Bank at December 31. 1959 S 5.41 nua STATEMENT S-5 AUDIT ENTRIES TNRU 1960 W -v AnetxeD Eetom rs cxece or Txe roux or ATUxnc leACx, notloA, oerzD A~~ ~ t9~ fe txmatecr oa xm AmnAlLl, EETU[N INTAR Ai ONCe mRx YOU[ IZCEfL10Nt: OTxlEmlbl, DITAGI Y~[iA1N Tx[e [LYII'EANG ADYIC6 AND AC6PT AND DEPObIT CNLC[ IM PULL NY- YENT O! Tx[ fOL10mIN0: ~tiwy ~ ~ M~ ~ ~6W DETAIN [tPOt[ DtPOfRING TOWN OF ATLANTIC BEACH N4 3517 66315 FLORIDA ~` 1~~}' ~ 19 PAY EXACTLY nN r ~ ~ ~ ~ ~ ~ ~ ~ DOLLARS AND MCENIS S ~~~ ro ixe otDea m: « ~~ TOWN OP A LANTLC EA , PLORIDA 177 ~~iIIt1~ ~11d• i1 AR1~it1~ DMOh~ 11a. - ~ ~ L J PAYAeu Ar. THE BEACH BANK lAC[bxnlu llAtx, !eo[IDA Town of Atlantic Heach Atlantic Beach, Plorida TYSON AE1D DIEEK CENTIFIED PUBLIC ACCOV NTANTB 11L6 ATLANTIC aOVLHVAKO .IACK80NVILLE %. FLOgIOA ACCOV LATINO YLNVICLE gLNO[q EO: Audit -December 31, 1956 $ 500.00 Bllle Payable as oY 12 Atlantio Blvd. Ice e: Fuel P.~i. Ccumichael8:s ITaxdware . . . . Cnrvcx~Colvin co. . . Duval Laundry . . The i1a. Tinos Union . C1ty oY Jac}:oonvillo( Eloo. bi11s) ~d Snith Lunbor Co. . Southern Boll Tel. & Tol. Co• -3 ~_~ . i0 G?i?IiiRAL i~mrB --~--a--ter . 44.11 . 37.13 ... 1.00 19.50 227.28 .. 5.94 . 82.03 441.78 tVtr. Op. M. F_~ R. Aoct. Apporcon Cheaicale~ Ino. . . . $113.05 City of Jaoksonville (Eleo.) 169.83 282.88 W(I/-lJ^ /~-GG~Lx/V 211.6(~w~F--- f~,pd./x~/ ~ ~i/y /p57 ~. Qv/~. G-. ~~ So ba.f/3 Seaia~. °~ ~ 3 u,+, ' emu, ~Oss~Ra+.~ /S".f Q _-> w ki ~,p~~ (Ud~ IP/U ~ d l~l7.Lu~' ~ A o.,w,,,.aa- ~, : ~~ ~t .dtwidl 9uw1 S8o ~ G u, ~~'e-u Rtaawl ~ tsyji+.aR CYt~«~ii '_ ,~..x~- .Aa,yu,G~q; , / ~-~~ / ~~~ J( 2 U-- a/~~ u+X - ~.~+- iS3 / o0 ~ ~1 ^u%t 1~ ~-u~ice ~~C ?~ 76 f9S u~ ~ /J ~73SL n r ' lry aAIC / ~ 9 93 ~// it.-wdi,. ~. L~/Lcl~w.c~n9 so 6a.t /3 ~. k . ,~/~ ~, ;;~,_ AI%ie~~fe~ ,,l ~~ D~f1V t ~~'/f:G1~ f!llf .~/r i9s7 vae..waE-' •~~ - ~~ut f ~i.~Gvs~i~e ~ ;%~ 73! Ooeso %~.x.~~s._. ~.N~...r.C w~Cj a~N~o~li.. 0 'U. - ~~5.~- s7i , i~AL .~e.~af• !'e.w.~e~ C's.-r)~i.e~r. ri.c7.i6~'` ojp.~i+ 47hi~eis! z's 7llcf~ u~+~C t~ dnd++:( CL~,cw+lz~ ,7 JC•.~ , ~~/ Z ; ~'% ,h~~-. i~ d~.~^. S~o~^... ra s'r~ %; ~7d;z`.. ~® C~Pe.s_ al/ if/~t..w.~s y~"~a'`~- 9trw~ tt%d~«~r ~~ N` ~. ~•,vweG-+ ~i,,,G ( lei L~w.7J /~S3B•~' ~'/~. a Arc. %S 6 J ~- ~s ~ -.,, ~-- c~ti,..,~- 4' 9 { ~tp~In~~ ae __,,__ _p_,,~YY+w~~ i `i ~ a ~Q/i-11~~" ,~~~y ' :,fir y ~'~ ~9uj.ei.(•law~ ~p . ,~ a.., ~ o ~a.~'~ iBoas o0 /8760 70 .fY6 8$' /8.~/3J a49aQ a oq,~b HST BEST IMAGE POSSIBLE ,. .~: ~- .. .~ ,_-;, BEST IMAGE POSSIBLE ` >. ,, ;. ,,,, ~ .. ~~ ,r. „; „" ', ;,,,. :~, ~ 'F: ri,. 'f' ~ ~:. Sr : / ./ . ~~/ '7,~ iln:~ ~_ r ~ /~ (J U ,'~ ' ~ , ~ ~ iJ./aV~L' r pa.{~ ~ W. ^~?;<,;.,,~i ~~..~, rx_~,., y }• ~ r r x~:-l':.Gi-u... /9.f7 CW.SRR •+r)rt°/ »:Iy •~7 (wSR.R ~-7~-T'7 nc~~ I ~4 i ay ~• oiw..a ~ r' ! 3 sd -mac J,, ~1wA. ac..t<~,~ .ems l ~w a.«s o7 ,.:1 L+81 ~ .ux..v ia,~av-t«~J' c%1aI~ ~~.1 ~7 CITE .,,T_r. Amu F A. ,~-r~ ~~ ~~;~ , ~' ~~ •.... ~t-I y~R-ew,.i :ill ~!./ ~U,Keu.. P ~~~ / / v t u ~_ i ~> [ z - t ~-~ CITY of A~LAiitiC fiE;1Cr!, rl_r~. / Fl .f.- . ~: n ~'4~/ a.~ /-~I 'iii / 1~', ¢...i~°,.: ~. ,,y Lf:fi.sJl<~ ,,C.~C!«Jt~A~c! ,uL:.:~ l~r-({/.f/ Ct.~~/- .~,c,~-.u.a4.r.~ A~,~-yGli~ -.,.O.c ~~ua.ln.G./ Jr/ "~.e ~. .. ,~,, c.,_ . CITY of AjU1NT!^ L'G,%t:. F[ ".. rcc.~:-G-v ~..~,~~. ,; 5~ f1 u ..~.~ "~-'--~<G. a ~ ~-J ~ ~S%~.e~-~..j(i~ ~~i LG4c~l/ .ti~u.e.~../d~k(~!i..ws^la~/ ii. ~.9 i .. Leap, u~k 17$P+a~i~D 6'fc...ow ~ i s . t{".fv.i.~ ~ /V4Sf.~.AY Y414~/: / L L-]~!L ~! '1 IGu.G tar ~i~.~<e 7rali-a....~,.~~ ~ t- ~.~'. ae "aim-..~ :I-L~.e~i. 1'[0.~0_~ ~ ~) ,p,c.~„~~ is/:./r ~/..> ~.,y-~G.~-~`~-= l rte/ _°_-7~, ~(J:. .r •bin.~ //.~ . rv.~ek+l(i ~ W-R - ~~~i.)Y~r/~,rV~ 4iL.,, ia- Jo- T~ ) AA (~ ~ C'. 1= ~._.~ -y)u-.~~.L.~~ Qq ! ~ ))~~ I - ... i:' i... !. ~'~ fir.., ~~ - ~ CG... ~. J// ' - ~ L ~i~ ~ 'G~~CY /~ M) v / -w,:iS1~n~ ` . i. ~ r 9 ~ 7 X211: Go,pr..t e~ , w.. ~ J . ,. ~P re 'J ~ac,..~_ . 6EST IMAGE POSSIBLE .; ': ~. r ,~. „i BEST IMAGE POSSIBLE ;. .:,. ,~ ,: ~ ~_ w~ ,~.«..~ t,..~ ~ ~, ~, / vs 9 ~, " . ~- ~. ?/ o ~ ~gAuft ~"~ /V`S (.$F~/ iLLtitt~ 6 a a p_ ... 3/a:., .~2lw+cu /1f,S~ Br.,d,Gfi~i.rr !, j/~,~ ~ d 7 /y 7 _~iiDr ~aiiy,' ~H~weG 4 ~7~s~K ~7YY.~ , ~~.._<....,-~, a ~, . ~~-P ~; ~ "' i % G~-L-(%t-O! /+.~t. Jai BEST IMAGE POSSIBLE /A .. , . /_: 1 i ,.: .J.. ..., ~. - ~ ., i,...~ ,f. .. .. ~ i- BEST IMAGE POSSIBLE .. r ~, i BEST IMAGE POSSIBLE ~~ ~ - ~ ~~ : f1 ~ ,, ~; ~., .., ., it ,~ . / . _ '~~ ~i. , c~: .. ~ ti ~~~.tv us.~ :_ O y.~ `,.. __ /. .. ~__ - - _ .. .i _. -__. ..., C7Gi tea. ..~ v_ ~t i ' k ~ ~~ ' _ /F ~ ~~~ h _ i ~~_ ~_ ... 7 '~ ~~ ~ .... ~ . - ri , , ~~. ,, _. , / f F. ~. J(.t ~_ /~ :~ BEST IMAGE POSSIBLE - . • -~' :x~ < f< ~ ..-/ , fir'.. .' ~. r !/i /1-3/-:"r .. ~~ - j ~' ~~ ~. ~ ~ ~J. ~i%-wC'/ve~~'.f... ~ ilsi~ii .~...~-F'- K~~ /.' - a / ~ ~ -iS~r ?; .' .r.i V--6 f~-~~ ~ ~ 1 r .-y .~06 r1~ .v .~ ~ ~~J~ ~ 4'- ~ ~ ~_~ ~ ~ / // ~~ - J '" /~Jh ~ 7J /iYS',4~ rr ~ < ,/.- f~ _ ~ - - ~ !~.. ,. ri ~~~ c~-+Y~ htr b°Y.[~ -ens/~~i.,,rc..~ l .~..~E-.,~~ .x.. ~ --,-~ ~- ...~ l '_, BEST IMAGE POSSIBLE -_ ~ , ~: - ,. ~. -. . ~,- .: ;~ / 7 ~:,. '" aY7..'e/S .,i~~" J/~.: t•c~.~ i/ Jdc./LC,~,ta-sue/ &7`-e-//.....FAY,-: L:,- bat-..-,.~7. ~..Fc.r4.~ ~~ ~.~..~..~/ i {i i i t I ._ ~ f ;~ {.~~i, , „ ,/ ~, ~ tom' r~ ~ ,, i- .«. • .~` ;~ _~ f <... «,G" cam', ,-~-2/ ~~- ~~ 3 ~ -J =6 _ ~ / / -r _ ~~ ~ (r '~ rc ~5~. ~w . .. ~L., -r. -.>ot v-F/ ~j'~. r/ C r u r r f I BEST IMAGE POSSIBLE ~3-..... ~ ~//e., ;, ~~~G~i~ ~ ~,.r ~ a `y ~.t.,..,,,a,~.. f ; ~ ryf H c'Q,,~ ,. ' r /de/!fi ~.G''V/ ~ oi? it .cN ,lQt.l....J7~ Ct~.lecu.~..~-•s /f~~ y BEST IMAGE POSSIBLE ~'. ,; ~~ ~ <<, ~ ~ ~~ ~x ~.--~ , :_ <- - J--; -~ i~ ~ t1 ~ Y k.T~~ BEST IMAGE POSSIBLE ~~ .:~_~ Vim, ~:~~~ //}-i/ / "~Y~"~1LV'MJ ~~i~ i JO~d ~ ~ -• ~~ _r / i %,~~~.c/ ,~ _~`~..._.,~~-_^-x.,69 ~ / ~v, ;~ .ice (~4,~~d "~ ~/: C :ry ~ :~~9i1 ~!nf ~fd~^~ ~ / _ . ~f~• ~C)I~ /a--a'~-t!l'a<,Y~_~'dn r_~ ~~ -L C LG.~ ~ / J / J ~ ~~' 9-V'c/ ! ~ ias BEST IMAGE POSSIBLE r, ~~ ~y ~~z - F~ l ~:~. i ~ `~,'> A.qs/ r r t~ _t 'i<'R~~ri ~.+1_/ ,•~?~~ Cc.cs:~r4o/ -;~`-f .. ~/ ~ ~_= _ f ~ , f V~ " c~tf /~ .~ . .~~ ' ?:~~ ...<=-.v y,;£-ice c.-~ ,~ -_ /3.35.7f ;.wY:_:: /339'/ ~ ~ _ - ~feo 0 od ~ . yy t,. "- " ;~ BEST IMAGE POSSIBLE ~~' ~ Jj ~. .p~;~, ifs/J.~a. _..,C~/ ~1 •'`~~~L,i ~i. _` ,/ J ;- . ~_i Y- i / / ~~'~`' ~, ~~~ ~~~ 'Gi i~~ .v - ~ ~c-~-etils -z~- I ~" ~:. fix, -~~rfj-~..t~ta~-.s.-rr'7:~e~._~a=~ E ..~-Gs~~-zy ~~~ js~•~ f-ev,~ . ,, . ,. 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J. ~~=f 7/ + ~ ~zy/ ,n~/_~-t `uL,L__ I I I, ~~, a ~~ x _=z cay,,r'r!'en ~<~., (,;~ ~~t~ i9rj1 , ~. ~ I a ~ (~~(~ _ I I I 4 y~~ _ ,1 '/ ~ ~ ~ 'CP ~-Z-cn 4rr~-a-.i~-~i ~ayc./.~ ~ 7 ~ ,/fi i I y I ~ ~ lu ~~~I ~~[.ctzrr..c... ~'Le,>^~f%<~-a7~ ~ 12 '~ ~ ti'-z ~_ : ~~+i~ r/%~o-y,'y by !u ~. / '~ ~ ' 18 '~"~ I 4!~ ko,1..c. 1~F/s icy -C~-.<f<'-of/~P~if /i/~J.~~)~ 14 q I ~ ~ ~~.._ r / _ _...! ~. } a. 16 i - ~ --~ I i ~r y~~~ ~ ~ I ,: I ~ ~ y is I y ~, 1'r F _ tl~ j'~/i1 ,J r'y .C'~~._~~t/~~/<~'_4: 4 _y'7~f'1"f,:t~. I ~ I ~ ~~1~-~.ti,~ ~Lf~~{ I I I - 21 _ ~L~.c~_~~_/,~Iieyn.:c<~x'~r.:+~E'~f ~i.~_ _ ,YrcirtG ~ ~~ _ ~ ~ ~ V lfn I _ ~ I i ~ ~ •/ ~~<~~. _ ~ _ I ~ - ~ _ ~'Q I I ~ I ~ dal I i I a z ,~~ , i . / v~ , ~~, ~ ~ i ~, i `~ ~ ~ ~ ' as ~ as ~~ ~' ~ ~ , I I 3B I I II --r--~ T~ ----=- ~ - ~ , TOidN OF ATLANfIr, BEACH, F7CItIDA - CENF1tAL FUFID - CASH RECEIPTS ADDITIONAL ENTRIES y~0-55 (1) Delinquent Taxes - 1950 and Prior Delinquent Taxes - 1949 To combine accounts (2) Surplus Accounts Payable To set up accounts payable at 9-30.55 (3) Uncollected Street Paring Assesmmenta - 1955 Reserve Tor Street Paving - 1955-56 To record street paving assessments for 195x56 as per pages of assessment role (4) Taxes Receivable - 1954 Surplus To record tax levy for year 1954-55 (5) None (b) trSacellaneous Collections Due from e'L~argency Seawall Fund To correct. posting for collection on Tollowing seawall 3amage liens: Receipt // 15667 - Frank 'd. Yaetner $ 250.15 16459 - W. L & Helen Dr oks 295.35 16651 - Ceorge D. Dillon - 1 2 718.75 $ 2,013.94 $ 2,013.94 $ 774.04 $ 774.04 $ 8,497.01 $ 8,497.01 $ 31,194.79 $ 31,194.79 $ 718.75 $ 718.75 TOWN OF ATLANTIC HEACN, FLORIDA G&Yr'.RAI. FUtJD - CASH RECEIPTS ADDITIONAL ENTRIES 9-30-55•.COnt~d C7) 1{iscellaneous Collections $ 150.00 Ordinance #147, Deposits Payable $ 150.00 To correct posting for folloxing collections Receipt J/ 16389 - Hanna Constivction Co. $ 50.00 14745 - James L. Eimbrell 50.00 16932 - ?fennel Building Co. 50.00 $150.00 (8) Miscellaneous Collections $ 225.96 Penalties and Interest $ 225.96 To reclassify interest collected on above seaxall danage liens (9) ?:iscellaneous Collections $ 17.75 Uncollected Tat Cleaning Assesa::ents - 1949 $ 13.50 Penalties aid Interest 4.25 To correct posting of collection of lot cleaning of D. C. Albertson - Receipt /115749 (10) Ad Valorem Taxes Prior Years $ 2,713.88 Delinquent Taxes - 1942 $ 597.97 Delinquent Taxes - 1951 472.94 Delinquent Taxes - 1949 and 1950 1,642.97 To reclassify payments on above delinquent taxes (ll) Street Paving Assessments j 6,180.39 _ Penalties and Interest 96. 8 Uncollected Street Paving Assessments - 1951 7 Uncollected Street Paving Assessments - 1952 312.50 Uncollected Street Paving Assessments - 1954 2,353.50 Uncollected Street Paving Assessments - 1955 3,340.44 To reclassify collection on street paving assessments TOWN OF ATLANTIC BEACH, FLORIDA GENERAL FUND - CASH RECEIPTS ADDITIONAL ENTRIES 9-3C-SS..Cont~d (~) Miscellaneous Collections $ 5.00 Petty wash $ 5.00 To reclassify deposit of election Yee that Has held as petty cash at 9-30-55 (12-A) Ad Valorem Taxes - 1954 $ 29,977.70 Ad valorem Taxes - 1953 1,359.67 Delinquent Taxes - 1954 $ 29,977.70 Delinquent Taxes - 1953 1.359.67 To close collection of delinquent taxes 1953 and 1954 to receivable (13) Paving Contracts Payable: Flagler Paving Co. $ 3,255.62 Streets Constructed 1952 and 1954 $ 3.25>.62 To reclassify payments to Flagler Paving Company 5-30-55 (u> Accounts Payable $ 710.03 Repairs and Replacements - Car and Radio -Police $ 55.96 Gas and Oil - Police ll7.43 Radio service - Police 75.00 Repair and Replacements - Sanitary 29.95 Gas and Oil - Sanitary 33.16 Mosquito control - Sanitary 36.00 Repairs and Replacements -Street, Parke, and Drainage 124.26 Gaa and Oil - Streets, Parks, and Drainage 139.Oi Electric Current - Waterworks Department - Operation 99.26 To reverse acco•.uits payable at 9-30-55 .s TOWN OF ATLANLIC BEACH, FIARIDA GENBRAL FU1R) - CASH DIS~RSEMEKfS ADDITIONAL ENTRIES 9-30-55 (15) Ordinance //147 - Deposits Payable $ Administrative - Unforeseen Expenditures - To correct posting for refund of deposit to James L. 1Clmbrell (16) New Cars $ Unforeseen ~cpenditures - Police & Public Safety Ta reclaeaify expenditures for purchase of new care and equipment for some. (17) Due from Waterworks Constivction Pund $ Unforeseen Expenditures - Waterworks To charge waterworks eonstructSon fund with expense made by general fund - asper analysis oY unforeseen expenditures 50.00 $ 50.00 2,348.45 2,348.45 $12.00 $ slz.oo- TDWN OF ATLANTIC HEACH~ FLORIDA SPECIAL SEAWALL IIAERGENCY FUND ADDITIONAL E.YfRIES 9-30-55 (1) Due General Fund - -$ ~71B.y5 Assessments Due from Abutting Property Holders Sandbagging and RSp-rapping ~ k5~.50 Tie backs - 2b1.25 To record collections made by Ceneral Fund during fiscal year ended 9 30.-55 ' TO:vN OF .STiANfIC DEACN, PIAitIDA WATEit RE'JE?±JE ACCOUNT ADDITIONAL &7TkiES -: 9-30-55 - (1' Transfer Funds Due From Utility Pund - Clearing Account Water, Operation Maintenance and kepalr Hater Operation kevenue~ - Utility Tax Cigarette Tax To record revenue and expetldi.turea Tor period June - September 1955. (2) Transfer Funds +~ater Operations, Maintenance and Repalr To Gloss out etransfer Pund^ account (3) Renewal and Replacement Fund Contribution Due Water System RsneWal and keplaceme~ Fund To sat up amount accrued to aaier system renenaJ. and replacement S 3,920.90 2,243.83 6,000.00 ~ z, 837.36: 4,126.67 5,200.70 $ 3r~•~ 3,000.00 s ul.a7 ~ 141.87 TO'aN OF ATLANTI'v' BEACH. F10AIDA WATFAYAAKS (:ONSTRUCTION FUND ADDITIONAL ENTRIES 9-30- 55 (1) interest During Construction - .$ 4,398.00 flonda.:Payable 30.00 TransYer Fund To cleae out ++trarsfed+ fund (2) Bonds $-255,000.00 Construction Fund Dalance To close out ++E3onda^ account - (3) $ 4,428.00 $ 255.ooo.ao Ni scellaneous Expenditures $ 512.00 Due to General Fund ~ $ 512.00 To record expenditures to be requisitioned. Yrom Bond Constrw lion Pund TOi~TI OF ATLfuYfIC BEACH, FLORIDA WATER OFERATIONS~ MAINEENANCE AND REPAIR ACWl1NT ADJUSTING ENTRIES 9-3x55 (1) Transferred to General Fund $. 6000.00 Transferred From Water Revenue Fund $ 6,000.00 To record receipts end di sbui•aemente to September 30, 1955 1UWN OF hTLANTIC BENCH,"FSUffiDA UTILITY In11~ID ADJUSTING ENTRIES 9-3x55 _ (1) }finimLm~ Water Hontal Excess Water Water-Gut-Ins $altair Water Renta~e Utility Tax Cigarette Tax 211scellaneous Collections Transfer Fluid ~ - To dole accounts to transfer fund - all receipts due to xater revenue accouffi. E 306.75 1,g72.T3 610.00 30.00 4,126.bT 5,200.70 17.BB 1z,1b4.73 T ~~ ~ TD'rfN OF ATLANTIC BfiACH, FLARIDA ADJUSTING ENPRIFS q-30-55 ~ (l) Transfer Fund $ 4,428.00 Interest on UtilityRevenue Donds - $ 4,428.00 To transfer interest payaent (2) Waterworks Construction Fund $ 255,000.00 Uti11Ly Revenue Gonda Payable $ 255y000.00 To record liability on bonds Por which proceeds mere placed in construction fund