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
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~ , 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