Audit Report - 1965-19661
CITY OP ATLANTIC BEACH, FLDRIDA
AUDIT RePDRT
December 31, 1966
TY[OH AND M[[K - COIII/1[D ~D[LIC ACGOYNTANT[
1
1
CITY OF ATLANTIC BEACH, FLORIDA
INDEX TO REPORT
December 3l, 1966
Certificate Letter
Genersl Fund
Special Sewee 11 Emergency Fund
Na ter Actoun[ - Opera [Iona
Utility Revenue Bond Fund
Sewer Fund
Comnen[s
Page
Number
1
2 - 8
9 - 10
11 - 14
LS - 16
17 - 19
20 - 2l
Tt~sos .l~n Dlxsx
CEp TIFIEO PVBLIG • CCOUNTI~NT$
120 pE..CN pOU LEV1a0
L ra.o a. u.. 7. Ywamw
Senuary 16, 1967
.ie...c .EOO. c.o •..
cEeace .. e.o....._ ~ a.w
To The City Commission
City of Atlantic Beach, Florida
Gentlemen:
We have examined the balance ehee [s of [he various funds
of the City of Atlantic Beach, Florida, as of December 31, 1966,
and [he related s[a cements of cash receipts and disbursements for
the year then ended. Our examination was made in accordance with
generally accepted auditing standards, and included such tests of
[he accounting records and such other auditing procedures as we
considered necessary in [he circumstances.
In our opinion, the attached statements, subject to the
comments on pages 20 and 21, present fairly the financial position
of tfie City of Atlantic Beach, Florida, a[ December 31, 1966, and
[he cash receipts and disbursements for [he year [hen ended, in
conformity with generally accepted accounting pr Lncip les applied
on a basis cons is Cent with prior years.
Respectfully subm i[ted,
o'"~rrJot.J a,u~ 'rl~
ewe 1
1
t
1
w
CITY OF ATLANTIC BEACN, FLORIDA
GENERAL FUND
BALANCE SHEET
December 31, 1966
ASSETS
Cash on Hand and in Bank - Pege 3
Taxes Receivable - Page 4
Paving Assessmen[s Receivable - Page 4
Lot CLearing Liens Receivable - Page 4
Due from Emergency Seava 11 Fund - Page 9
To[el Aeseta
LIABILITIES AND FUND BALANCE
Refundable Contractors' Deposits
Pund Belence
Curren[ Surplus
linrea lazed Surplus
Total Liabilities and Pund Balance
Pege 2
$ 67,533.89
31,253.19
1,832.75
640.26
2.322.56
$ 103,582.65
$ 1,100.00
$ 66,433.89
36,048.76 102.482.65
$ 103,582.65
T'aON ANO M[b( -C[IITIII[O /YaIIC A00011MANTa
1
1
1
1
CITY OF ATLANTIC BEACN, FLORIDA
GENERAL FUND
CASH RECEIPTS AND DISBURSEMENTS
1966
Cash Balance at Januarv 1. 1966
Add: Revenue Receipts - Page 5
Total Available
Deduct: Expenditures - Page 8
Cash Balance at December 31. 1966
Composition of Cash Balance et December 31, 1966
First National Beach Benk
Change Fund
Total
Pa e3
$ 52,347.38
318.210.72
S 370,558.10
303,024.21
$ 67,533.89
$ 67,433.89
100.00
$ 67,533.89
1
1
CITY OF ATLANTIC BEACH, FLORIDA
GENERAL FUND
December 31, 1966
TA%ES RECEIVABLE
Year Asseeaed
1966 $ 21,256.35
1965 5,558.89
1964 1,350.29
1963 956.14
1962 497.79
1961 278.95
1960 169.02
1959 215.77
1958 136.75
1957 88.28
1956 and Prior 666.45
Old Seawall Levy 76.51
Total $ 31,253.19
PAVING ASSESSMENTS RBCEIVABLE
Year Asaessed
1961 $ 1,615.25
1955 67.50
1952 150.00
Total ~
LOT CLEARING LIENS RECEIVABLE
year Asaessed
1966 $ 203.00
1965 297.66
1963 139.60
Total $ 640.26
Pana 4
TY[ON AMD M[[K - C[IIT111[D •w/LIG ACCWMTANT/
i
1
1
1
I'
1
1
CITY OF ATLANTIC BEACH, FLORIDA
GENERAL FUND
REVENUE RECEIPTS
ESTIMATED AND ACTUAL
1966
Account
101
102
103
104
105
106
107
108
110
111
112
113
114
115
116
117
118
120
121
122
Ad Valorem Taxes - Curren[ Year
Ad Valorem Taxes - Prior Years
L icenaea
Pines and Parfeiturea
Pem~i is
R lectr£cal Pranch ise
Garbage Collection
Street Paving Assessments
Pena 1[Sea and Interest
Misce llaneoua Collections
Telephone Franchise
Radio Service - Neptune Beach
Lot Clearing
S. M. Sever Charges
Sever Service Charges
Royel Pe lms Sever Service Charges 03
Roye1 Palma Bever Service Chergea 04
Contractor's Deposit (Net)
Transfer from N.O.M. 6 R. Account
Transfer from Water Revenue Account
E s[imated Actual
Total
P9Ae $
$ 58,505.00 $ b0,001.41
30,000.00 20,495.21
15,000.00 15,570.00
20,000.00 21,636.50
3,000.00 1,312.80
10,500.00 16,859.24
36,000.00 35,024.60
400.00 199.50
600.00 910.65
2,500.00 457.71
1,000.00 526.72
3,000.00 3,000.00
1,000.00 766.93
200.00 306.70
36,000.00 37,957.75
2,500.00 2,813.75
5,000.00 3,941.25
100.00 -0-
24,700.00 24,700.00
55,700.00 71,700.00
$ 305,705.00 $ 318,210.72
rrwa wwo raax - carvm...~,.~ .~ ............-.
CITY OF ATLANTIC BEACH, FLORIDA
GENERAL FUND
APPROPRIATIONS AND E%PENDITURES
1966
Account Aooroor ietions Exoendl[urea
ADMINISTRATION
201 Personnel $ 26,720.00 $ 26,567 .88
202 All Insurance 13,000.00 12,131 .76
203 Office Supplies 4,006.00 3997 .43
204 City Nall Repe irs 520.00 517 .86
205 Audit 1,400.00 1400 .00
206 OAST end Expense 7,300.00 7,164 .27
207 Office Utilities 600.00 796 .67
208 Assessor 2,400.00 2,400. 00
209 Advertising 925.00 906. 06
210 Commissioners Pund 800.00 685. 90
212 City Manager Expenee 225.00 191. 73
213 Memberships •300.00 275. 75
215 City Nell Janitorial Expense 380.00 345. 43
Total - Adminie[ration $ 58,775.00 $ 57,360.74
PUBLIC SAFETY
301 Personnel $ 70040.00 $ 69,808. 20
302 Uniforms 1,660.00 1,416. 49
303 - A Police Supplies 995.00 984. 27
303 - B Pire Supplies 600.00 _
662. 9L
305 Red Croee Life Saving 100.00 100. 00
306 Jeil Meals end Supplies 730.00 675. 27
307 Utilities 2,240.00 2,239. 79
308 Building Mafncenence 500.00 487. 12
309 Radio Repa Lr 1700.00 1668. 60
310 Schools and Training Progrsm 515.00 507. 85
311 Humane Society 900.00 900. 00
312 School Crossing Cuard 200.00 200. 00
313 Office Supplies 400.00 363. 76
Toeal - Public Safety $ 80,470.00 9 79,914.26
Pala 6
rY WN AND N[[R - CFR tI I,[n NRL,t~ ~„~nuu~~u~~
1
1
1
CITY 0£ ATLANT LC BEACH, FLORIDA
GENERAL FUND
APPROPRIATIONS AND EXPENDITURES
4966
Account ApprOpL iations Expenditures
TRANSPORTATION
401 Personnel S 5,605. 00 $ 5,604. 42
402 Gasoline 6,250. 00 6,246. 35
403 Ofl and Grease 700. 00 552. 47
404 Parts end Tires 7,450. 00 7,325. 48
405 Supplies 650. 00 641. 53
406 Shop Tools 800. 00 765. 90
Total - Transoorta[ion $ 21,455. 00 $ 21,136. 15
SANITATION
501 Personnel S 20,560. 00 $ 20,329. 50
502 Garbage Disposal 2,300. 00 2,223. 27
503 Containers 3,454. 36 3,453. 92
504 Supplies 590. 00 571. 06
Total -Sanitation $ 26,904. 36 $ 26, SJ7. 75
LABOR
601 Personnel $ 41,545. 00 $ 41,146.94
PUBLIC WORKS
701 Tools and Supplies $ 1,150. 00 $ 1,125. 30
702 Utilities 1,400. 00 1,357. 49
704 Beach and Street Ends 1,000. 00 944. 23
705 Drainage 2,500. 00 2,431. 86
708 Street Resurfating 11,800 .00 11,555 .72
709 S[ree[ Ma in [enence 4,000 .00 3,970 .42
710 Engineering Service 50 .00 27 .00
711 S[zeet Signs 700 .00 658 .91
712 Building Ma intenence 550 .00 534 .30
Total - Public Norks $ 23,150.00 S 22.605 .23
PeRe 7
TY[ON AMa M[[[ - C[RTI[I[O NBLIC ACCOUNTANT[
1
i
1
CITY OF ATLANTIC BEACH, FLORIDA
GENERAL FUND
APPROPRIATIONS AND EXPENDITURES
1966
Account ADDrooriations Ekoendi[ures
SEWBR DEPARTMENT
801 Repairs end Replacements $ 3,000 .00 $ 3,863 .20
802 Plant Maintenance 1,000 .00 1,991 .72
803 Uti Litiea 3,300 .00 3,136 .32
804 Chlorine and Chemice le 4,200 .00 4,186 .38
805 Supplies 200 .00 196 .43
806 Tools 200 .00 198 .11
826 Transfer to Water Revenue Account
Certificate 7J4 1,600 .00 1,564 .50
827 Tzensfer [a Sewer Fund Certificate 713 1,200 .00 1,125 .70
826 Transfer [o S. M. Sewer Fund 200 .00 306 .70
Tocal - Sewer Deoertment $ 14,900.00 $ 16,569.06
PARXS AND RECREATION
901 Personnel $ B, 575 .00 $ 8,538. 10
902 Recreation Supplies 600 .00 565. 75
903 Tools and Supplies 270 .00 263. 85
904 Recreation Construction 1,700 .00 1,689. 92
905 Park Lighting 730 .00 709. 15
Total - Parks end Recreation $ 11.875 .00 $ 11,766.77
CAPITAL APPROPRIATIONS
1002 Administration $ 600 .00 $ 596. 74
1003 - A Public Safety - Police 3,025 .00 3,005. 26
1003 - B Public Safety - Fire 2,900 .00 2,328. 81
1005 Sanitation 13,765 .64 13,760. 55
1007 Public Works 4,400 .00 4,390. 00
1011 Screec Lights 908 .00 908. 00
1012 Perk Improvements 1,000 .00 957. 95
To[el - Ceoital Imazovements $ 26.598 .64 $ 25,947. 31
1051 EMERGENCY EXPENBE PUND $ 32.00 $ -0-
Grand Total - AL1 Deoartmenca $ 305,705. 00 $ 303,024.21
Paae g
TYION I1ND N[CR - LOITIII[D IUYLIL ALCW NrAM!
1
1
CITY OF ATLANTIC BEACB, FLORIDA
SPECIAL SEAWALL EMERGENCY FUND
BALANCE S!ffiET
December 31, 1966
ASSETS
Asaeasments Due From Abutting Property Owners - Pege LO
Funds To Be Provided
Total Assets
LAB ILITIES
Due General Pund
Note: No activity durin8 year.
Pee 9
- C W1111co Nsuc ACEOYMAMTe
$ 2053.79
268.77
S 2,322.56
$ 2,322.56
CITY OF ATLANTIC BEACN, FLORIDA
SPECIAL SEAWALL EMERGENCY FUND
DEL LNQUE NT SEAWALL EMERGENCY ASSESSMENTS
December 31. 1966
Sandbagging
and
Property Owner Rip-RaDPing Tie-Backs Total (1)
Elizabe [h Payne $ 180.80 $ 86 .50 $ 267 .30
La lla J. Pe lot 180.80 86 .50 267 .30
Glover Weiss L80.80 86. 15 266 .95
Drewey S[ynchomb 75.85 334. 54 410 .39
Es [ate of P. M. Clarkson 150.85 33. 60 184 .45
Anne R. Rodgers 30.80 268. 90 299 .70
R. S. Towers 150.85 33. 60 184. 45
Daughtry Towers 150.85 22. 40 173. 25
Total $ 1,101.50 $ 952. 19 S 2,053. 79
(1)Does not include accrued interest et 87> per annum since June 25, 1948
PeKe 10
TY[ON AND M[Q - C[aTlilro ~u[ue ~e~~wmvw~
CITY OF ATLANTIC BEACH, FLORYDA
WATER ACCOUNTS - OPERATIONS
BALANCE SHEET
December 31, 1966
ASSETS
Cash in Bank - Page 12
PUNU BALANCE
Water Revenue Account~l~
Ne [er Operations, Maintenance and
Repair Accoun[~1)
Wa [ez System Aenevel and Replacement Pund
To [al Fund Balance
~l~AVeilab le for transfer to General Fund
Page I1
$ 13,082,76
$ 1448.56
134.51
11,499.69
$ 13,082.76
rrwx ~xa xieR - crannro
CITY OF ATLANTIC BEACH, FLORIDA
WATER ACCOUNTS - OPERATIONS
CASH RECEIPTS AND DISBURSEMENTS
1966
Cash Balance a[ January 1, 1966
Add:
Revenue Receipts - Pege 13
Total Available
Deduct:
Budgeted E:cpenditures - Page 14
Less - Increase in Renewal and Replacement
Pund Balance included thezeln
Cesh Balance et December 31, 1966
COa1DO8ition of Cash Balance a[ December 31, 1966
Atlantic National Bank:
Water Revenue Account
We ter Operations, Maintenance and
Repair Account
Water System Renewal and Replacement
Pund
Total
Pa a 12
$ 10,802.83
130.019.57
S 140,822.40
$ 130,083.54
(2,343.90) 127.739.64
S 13,082.76
$ 1,446.56
134.51
11,499.69
$ 13,062.76
TY[ON aND Y[UI - COITIFI[D Ia aLIC IICCOUNTaNf[
CITY OF ATLANTIC BEACH, PLDRIDA
WATER ACCOUNTS - OPERATIONS
REVENUE RECEIPTS
ESTIMATED AND ACTUAL
1966
A<count
1101 Minimum Ne ier Charges
1102 Excess Water Charges
1103 Cui-In Charges
1104 Service Charges
1105 Cigarette Tax
1106 U[iiity Tax
Totals
Pe¢e 13
Estimated Actual
$ 35,000.00 $ 35,045.25
9,500.00 8,974.25
2,500.00 2,301.50
650.00 557.00
40,500.00 48,527.44
34,550.00 34,614.13
$ 122,700.00 $ 170,019.57
TY[ON AMD N[IX - C{IITIII[D iY[lID ACCOUNTANT/
1
1
1
1
1
1
CITY OF ATLANTIC BEACH, FLORIDA
WATER ACCODNTS - OPERATIONS
APPROPRIATIONS AND EXPENDITURES
1966
Operations, Ma in[enance, end Repairs
Indirect Costs - Paid [o General Fund
Adminiatratipn
Transportation
Labor
Capital
Total
D irec[ Costs
Repairs and Replacements
Tank Maintenance
Utilities
Chemicals
Building Maintenance
Miacelleneous
Total
Renewal and ReDlacemen[ Fund
New Mains, Meters, Services
Ne ter Reservoir
Emergency Water Plant
Total
Fund Transfers and Ocher
Revenue Bond Pund - Bond Principal
Bond Interest and Paying Agent Charges
Increase in Fund Balance - Renewal and
P.eplacement Pund
To General Pund
Total
Grand Total
Page 14
Appropriations Expenditures
$ 7,200.00 $ 7,200.00
3,000.00 3,000.00
12,000.00 12,000.00
2.500.00 2.500.00
$ 24,700.00 $ 24,700.00
$ 8,800.00 $ 8,448.40
420.00 347.56
3,095.00 3,094.01
1,900.00 1,030.25
285.00 187.58
500.00 429.71
$ 15,000.00 S 13,537.51
$ 9,000.00 S 4,723.13
2,000.00 -0-
500.00 -0-
$ 11,500.00 $ 4,723.13
$ 7,000.00 $ 7,000.00
6,417.00 6,079.00
2,383.00 2,343.90
55.700.00 71.700.00
$ 71,500.00 $ 87.122.90
$ 122,700.00 $ 130,083.54
CITY OF ATLANTIC BEACH, FLORIDA
UTILITY REVENUE BOND FUND
BALANCE SNEET
December 31, 1966
ASSETS
Cash in A[Lantic National Bank - Page 17
Fixed Assets -Water System
Water System constructed since May 1958
from proceeds of bond issue - Cos[
New Water Mains, Service and Meters added
from Revenue of System - Costal)
Total Asse [s
$ 28461.39
$ 230,962.16
111,639.16 342,601.32
S 371,062.71
LIABILITIES AND PUND BALANCE
Utility Revenue Bonds Payable $ 176,000 .00
Cer[ificetes of Indebtedness Payab Le~2)
Se lva Marine Realty Company /l2 $ 4700 .00
Inters [e to Contracting Company ,74 158 .82 4,858. 62
Total Liabilities $ 180,858. 82
PUND BALANCE
Investment in Water System $ 161,742. 50
Accumulated InteresC Earned on Znveatmen[a 1,077. 99
Restricted for Debt Service 27.383. 40 190.203. 89
Total Liabil is iee and Pund Balance S 371,C62. 71
X1)$4,723.13 added during 1966
~2)no[ including accrued intereac
Pe Re 15
rY[ON ANO M[[R -
CITY OF ATLANTIC BEACH, PLOR IDA
UTILITY REVENUE BOND FUND
CASH RECEIPTS AND DISBURSEMENTS
19fi6
Cash Balance at January 1, 1966 $ 28,065 .97
Add:
Transfers from Na ter R evenue Account $ 13,079 .00
Interest on Savings 641 .82 13.720. 82
To[a1 Available $ 41,786. 79
De du c[:
Bond Principal Pe id $ 7,000. 00
Interest end Paying Agents e'ees 6.325. 40 13,325. 40
Cash Balance ec December 31 . 1966 $ 28,461. 39
Composition of Cash Be lance a[ December 31. 1966
Atlantic Na clonal Bank - Checking Account $ 1 017.
, 87
Atlantic National Bank - Savings Account 27,443. 52
Total $ 28,461. 39
Pese 16
ANa M[[X - C[[TIII[O Ia ~LIC
CITY OF ATLA:lTIC BEACH, FLORIDA
SEWER FUND
BALANCE SHEET
December 31, 1966
ASSRTS
Cash in Banks - Page 18
Uncollected Sewer Assessments
Sewer Construction Costs
Uncollected Selva Marine Tap Peee
Less: Amount due Selva Marina Realty Co.
Total Ass e[s
LIAB ILITIBS AND PUND BALANCE
General Obligation Bonda Payab.e
Certificates of Indebtedness Payeble~i~
Se lva Marina Realty Co. !I1
Inters Cate Contracting Company ll3
Pund Balance
Government Grant
Spacial Assessments
Revolving Pund
Total Liabilities and Fund Balance
~l~Does not include accrued tn[eres[
PeRe 17
$ 10,819.49
24,228.41
670,302.65
$ 1,750.00
648.50 1,101.50
$ 706,452.25
S 270,000.00
$ 20,431.21
14,263.78 34,694.99
$ 67,093.29
330,098.35
4,565.62 401,757.26
S 706,452.25
TY6ON AND Y[fl[ ~ t[IITI/Ile ~u~, to ~~~1f„u~~u~~
CITY OF ATLANTIC BEACN, FLORIDA
SEVER FUND
CASH RECEIPTS AND DISBURSEMENTS
1966
Cesh Balance at 3anuary L, 1966
Add Cash Reccio[s
Revenue Receipts - Page 19
Less: Beginning Cash Balance included
To[el Available
Deduct Cash Disbursed
Budgeted Expenditures - Page 19
Leas: Ending Cash Balance included
Cash Be lance a[ December 31. 1966
$ 10,819.69
Composicion of Cash Balance a[ December 31. 1966
The Ocean State Bank
Checking Account $ 2,707.35
Savings Account 8.106.93 $ 10,814.28
P irs[ National Beach Bank 5.41
Tocal $ 10,819.69
Pege 18
$ 23019.45
$ 26,364.44
23.019.45 3,344.99
$ 26,364.44
$ 26,364.44
10,819.69 15.544.75
rvww wao ritx - evnnm .u., ,~ .~~..,~.,......
CITY OF ATLANTIC BEACH, FLORIDA
SEWER FUND
STATEMENT OF REVENUE RECEIPTS
1966
Sever Fund Estimated Actual
Beginning Cash Balance $ 21,600.00 $ 23,019. 45
Collections on Sever Assessments 5,000.00 2,368. 59
In Ceres[ and Miace Llaneous Collections 1.300.00 976. 40
Total $ 27,900.00 $ 26,364. 44
APPROPRIATIONS AND EXPENDITURES
Sewer Pund
Bond Principal
Bond Interest
Sewer Construction
Ending Cash Balance
Total
Aooronr is bone Exoendi[ures
$ 5,000.00 $ 5,000.00
10,512.50 10,544.75
2,000.00 -0-
10.367.50 10.619.69
$ 27,900.00 $ 26,364.44
Pe Re 19
C O M M E N T S
GENERAL FUND
General Fixed Assets - The City has not establisF.ed formal property records and
general fixed assets ere not reflected in this report.
ADOropriatfons - The commission by resolution n66-12 authorized the transfer of
en appropriation from [he Sewer Pund to [he General Fund in the amount of $2,000.00.
Since this constitutes a trans far between funds, it is no[ reflected and the General
Fund Appropriation Accounts No.'s 801 and 802 are shown as being overexpanded.
Ooera [Lone - Revenue receipts and appropriation expenditures For the years 1966
end 1965 are summarized below on the cash basis:
Revenue Received
Ad Valorem Taxes
Licenses
Fines and Porfe i[urea
Garbage Collection Charges
Sewer Service Charges
Transfer from Water Revenue Account
Transfers from Other Punds
Other Receipts
Total
Expenditures
Administration
Public Safely
Transportation
Sanitation
Labor
Public Norks
Sewer Depaz[menc
Perks and Recreation
Capital Expenditures
Total
Increase
1966 1965 (Decrease2
_
$ 80,496 .62 $ 74,496 .34 $ 6,000.28
15,570. 00 15,567. 25 2,75
21,636. 50 13,955. 00 7,681.50
35,024. 60 33,251. 64 1,772.96
45,049. 45 43,678. 91 1,370.54
71,700. 00 92,756. 63 (21,056.83)
24,700. 00 24,700. 00 -0-
24,033. 55 35,268. 00 (11,254.45)
$ 318,210. 72 $ 333,693. 97 $ (15,483.25)
$ 57,360.74
79,914.26
21,136.15
26,577.75
41,146.94
22,605.23
16,569.06
11,766.77
25.947.31
$ 48,351.06
77,653.88
19,086.61
17,319.42
43,404.90
16,883.68
11,116.02
9,583.04
40.029.16
$ 9,009.68
2,260.38
2,049.14
9,258.33
(2,257.96)
5, 72 1.53
5,453.04
2,183.73
(14,081.65)
S 303,024.21 $ 283,427.77 $ 19,596.44
Pe Re 20
TY[ON AND M[[I( - C[IIr1I,[D [a[t~~ n~rn„w~„~~
1
1
1
i
i
1
1
WATER UTILITY FUNDS
Fixed Assets - No reserve for depreciation on fixed assets of the water utility
funds is shown as [he City has not established depre cie[Ion data. The transfer
from [he Water Revenue Account [o [he Water System Renewal and Rep lacemen[
Pund is based on a percentage of gross water revenues, and is not a depreciation
expense amount based on established deprec iatign da [a.
OPERATIONS: A cash basis summary of Water U[ili[y operations for 1966 and 1965
is presented below:
Operating Income:
Water Charges
Cu[-Ins and Service Charges
Total
Operating ExDenaes:
Indirect - to General Pund
Direct
Total
Ne[ Operating Income
Other Income:
Cigarette Tax
Utility Tax
Total
Other Expense:
Bond Interest and Other Charges
Ne[ Income
Increase
1966 1965 (Decrease)
$ 44,019.50 $ 43,846.30 $ 173.20
2,858.50 5,605.52 (2,74;.02)
$ 46,878.00 $ 49,451.82 $ (2,573.82)
$ 24,700.00 $ 24,700.00 $ -0-
13,537.51 16,839.29 (3,301.78)
$ 38,237.51 $ 41,539.29 $ (3,301.78)
$ 8,640.49 $ 7,912.53 $ 727.96
$ 48,527.44 S 43,043.87 $ 5,483.57
34,614.13 32,353.51 2,260.62
$ 83,141.57 $ 75,397.38 $ 7,744.19
$ 6,079.00 $ 6,325.40 $ (246.40)
$ 85,703.06 $ 76,984.51 $ 8,718.55
Page 21
TYNN AND M[[K- COITIII[D N[LID ADCOYMTAMT~