Audit Report - 1957-1958~~~~ ~ /
i
i
CITY OY ATI.ANIIC SSACkI, PIARIDA
ADDIT asYDxT
December 31, 1958
~I~YFU.\' .1\l) DIY. I:A
CE FTIFIED OV dIIC 4000VNT<NT$
~ ~ AT < iiC BOVlE V9HD
~.
:~ I
CITY OF ATLANl'IC BRACH, PIARIDA
AUDZT REPORT
December 31, 1958
-i '
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'I~xox exn Dle sa
CERTI P!EO PV BLIC ACCOV NT<NT5
rpl] ~ A uiiG pOVLEVFRO
Jeppgogvrw.e ], Nl~glw
~ ' " - PlEA9E ADDq E59 ALL
[u aVw[ Lpu [fix c.._..P ~ March 1:J 1959 COgpE6PONOENCE TO.
_ __ _ ien bonne eon.....,
eLe m, nu mo. c. e. .. JACp80NVILLE ], fLOgIDA
To Tha City Coraniss ion
City o: L[lantic Beach, Florid:
Gentlemen:
'.lu have examined Che balance sheets of the
various funds of [he City of A[lan[ic Beach, Florida,
s; of Dxcmbar 31, 1958, and the reLa tad sta tamanb of
cash r:ccip[s and expendi torso for [he yea: [hen unde d.
Wr eaznination vas nldo in accordance with generally
~ accopt.d auditing standards, and accordingly included
::uch tots of [ho accounting rxords and such other
auditing procedures as ua conoidered neces awry in Che
c ircumc[ancas.
In out opinion, wbjoc[ to the acconpany ing
caar;n ta, the attechad :;iatemen[s present fairly the
fimnc ial position o. Chc ]iry of Atlantic Beach, Florida,
aC Dxenb::r 31, 1958, and tha cash race ipts and di:-
bur:;ancnts for [hc yaar thou andedJ in conformity crith
g;:ncra lly secs p[ud accounting pr inciplos appLiad on n
ba:: i:: cons is tint ei[h prior years.
^1Becp.:c [fully ::ubnittad,
/ ; `
c Dr7F1 a NT s
GE17ER.°.L FUDD
GENERAL FIXED ACOETB: The C ay':; general fixed aasets are not reflected in
th i:: report an tha City has ectabli~hed no formal property fund.
6000UNTO PT.YtBLE: Accounts payabla are not re Elected on any of the Crzncral
Fund .: [a [ementa (ezce pt the balance Ghee ts), ac they are not con..idared
ene~mbrance:: aga ins[ the current year', appropriations but ara appropriated
in [he succeeding year's budg<t.
OPER(.TIIN15: Tha Eolla~ing i:: a condensed ::urinary of General Fund cash
tees ip[:. and dis bur ements for [he years 1958 and 1957:
Per<entagc
Incruaz Of Increase
195" 1957 (Decraa_e) (Dacrea:.e)
Cash Receipt.::
Ad Valorem Taw $
Licences
Fines fi Forfeitures
Garbage Col lec[ion
Transfer:: From Aa ter
Utilities Funds-
Curplw
Other
37,059.38 $ 35,004,55 $ 2,054,83
12,753.[;5 8,922.50 3,830.95
32,729.15 19,364.00 13,365.15
12,440.55 11,520.89 919.66
5.9 `/,
42.9
69.0
8.0
21,35:.43 12,991.34 0,364.09 64.4
11,954.14 12,511.13 (556.9:) (4.0)
Total Reecipb $ 128,292 .1;; $ 1C0,3U:.41 $ 27,977.69 27 .9
Ca..h Di.:bur:;emcnL;
:.dmini:; era [ion $ 19,77! .26 $ 21,195.9) $ (1, [s2G.5k) (6 .7)
Police and Public
OaFcty 23,141 .01 21,601.36 1,539.6: J. 1
Fire De par [men[ 6,311 .29 4,434.95 1,076.34 42 J
Sani Cary Depar tenant 17,150 .57 11,213.23 5,945.34 53. 0
Town Labor 10, 36_' . LO 14,309.97 (3, 9t:6.E7) (27. 6)
Public idork- 9,71[s . 13 9,048.55 665.5E 7. 3
Capital Rudgot 17,607 .55 21,931.90 (4,244.43) (19. 3)
Unallocated Fund 1, 466 .SU 3,475.43 (2,000.93) (57. 8)
Ttan.: £ar [o Jewcr Fund 2Q 000 .00 -0- 20,000.0C
To[a1 Di.:bur.:c-
mant:: $ 125, 613 .k1 ^y 1J7,211.27 $ lJ,t:~-02.14 17. 2
w
RECQ44END(:TIONS: The following recommends Lions are again
respectfully submitted:
(1) Estab li.:h property records, indentifytng
each piece of movable equipment, for control purpose..
(2) Create a Prop:rty Fund to contain atl of
the General Fixed Asse [s.
J ~
CITY OF ATLANPIC BEACH; FLORIDA
GENERAL FUND
BALANCE SHEET
December 31. 1958
A$S~
Cash in Beach Bank $ 48,856.08
Share Accounts - Federal Savings and
Loan Association 58.33
Taxes Receivable (Statement 3) 12,935.05
Uncollected Street Paving Assessments
(Statement 3) 428.00
Due From Encr gency Seawall Fund 2,495.81
Total Assets S 64,773.27
LT ABILITIES
_y Accounts Payable $ 1,S10.Ob
SURPLUS
Cash Surplus $ 47,404.35
Unrealized Surplus J E56.86 ,
Total Surplus 63 263.21
Total Liabilities and Surplus S 64.773.27
- STATEt~NC 1
. -.
cLTY o: ATL~.NTlc BeACR, FLaeLDr.
GENERAL FUND
STATEMENT OF Ci:SR RECEIPTS AND DISBURSEMENTS
For The Yzar Endcd December 31, 19:6
Cash Balance at danuarv L, 19;2
Bcach Bank l,ccount S 26,176.09
Federal Sav ingc and Loan A-socia Lion 20,056.33
To cal $ 46,235.22
Add: Cash ftccc ived:
Budgeted R.v ;nun Receipts (Statement 4) 141,697.60
Total Cash Available $ 187,932.62
Deduct: Ca::h Di:buraed:
P.ppropr is [ion Expenditures (C to Cement 5) 139,018.41
Ca ch Balancc ac December 31, 1952 $ 42,914.41
Ccxapoc icion o.` Ca::h Balance at Dac.^mber 31, 1958
Beach Bank l.cccun[ $ 46,856.J8
Federal Javings and Loan Aasocia lion 52.33
Total $ 42,914.41
CTATEMENT 2
' =
CITY OP .:TL'.NTIC BEGCN~ FLORID::
GENEE;.L FUND
T:.XES EECE IVI:BLE
Dccanber 31 1958
Ycar
Assessed Amount
1958 $ 1.:, 675.31
1957 722.91
1956 563.64
1955 295.24
1954 335.29
1953 and Prior 365.73
Old SeaNall Levy 76.93
Total $ 12~936.~~6
U!lCOLLECTED i1T.EET Pl.VING ."~uSESSMEIJT"u
Decembar 31, 196D
Y: ~ r
,d i.moun[
1955 $ 116.6
1954 112.6)
1953 15..:: i
1951 5.;. ,J
'. otal $ 428..,:
ST7,TE?;F.NT 3
CITY OF ATLANTIC BEACN, FLORID/.
GENERAL PUND
REVENUE RECEIPTS
ESTTMATED AND ACTUAL
For The Year Ended December 31 1958
Under Budget Over Budget
Ea time ted Realized Es [ima[e Estimate
Current Revenue:
Ad Valorem Taxes - Current Year $ 28,600.00 $ 26,831.68 $ 1,968.32 $ -0-
Ad Valorem - Prior Year 9,000.00 10,227.70 -0- 1,227.70
Licenses 9,000.00 12,753.45 -0- 3,)53.45
Fines and Forfciturc~ 20,000.00 32,729.15 -0- 12,>29.15
Permits 3,500.00 3,524.75 -0- 24.75
E leccrical Franchise 3,BG0.00 4,767.3) -0- 967. s7
Garbage Collections 12,000.00 12,44).5$ -0- 440.55
S [reet paving As sesaments 200.OG 33.75 166.25 -0-
Neptune 3everage 1,300.00 1,220.77 79.23 -0-
Pemlties and Interest 250.C0 248.47 1.53 -0-
Mi:;cellaneous Col Lettions 750.00 1,381.28 -0- 631.28
Transfer F. om Water Operations, Maintenance
and p.epafr Account 13,405.50 14,693.66 -0- 1,286,16
Trans ter From Water Revenue Account 14,718.83 20,G67.27 -0- 5,348.44
S clue Marina Sewer 750.00 777.75 -0- 27.75
Total $ 117,474.33 $ 141,697.60 $ 2,215.33 $ 26,438.60
STATEN :NT 4
CITY OP ATLANTIC BEACH, FLQtIDA
GENERAL FUND
APPROPRIATIONS AND EXPENDITURES
For The Year Ended December 31 1953
ADMINISTRATION:
JOINT W.1TER SYSTEM AND OPERATING ACCOUNTS:
City Manager
City Clerk
Office Clerk
All Insurance
Office Supplies and Expense
City Hall Repairs
A t[orney
;,udi[
City's Share O.A.S.I. and Cos [s
Oftiee Utilities
Extra Office Halp
Miscellaneous Expense
Original Authorized Amount Cash
\ppropria[ion Changes Ap propriated Expertdi lures
$ 6,OOJ.00 $ -O- $ 6,000.00 $ 6, OJ0.00
4,200.00 -0- 4,200.00 4,200.00
2,7UG.OJ -0- 2,7W .00 2,700.J0
4,000.00 710.J0 4,71J.JJ 4,7J2.10
2,OJJ.OJ (310.JJ) 1, 69J.J0 1,672.55
350.0) -0- 35J.J0 339.27
6JO.J0 - - 6JJ.JJ 6JJ.UJ
8'JJ.JG -J- BJJ.JJ BJJ.JO
1,3JJ.JJ - 1,3JJ.JJ 1,352.87
325..:J SJ.JJ 375.JJ 368.31
7JJ.JJ 71J.JJ 1,41J.J3 1,407.15
$J,:.w -J- SJJ.O~ 676.14
Total-Joint Accounts
Less: Nuounc Chargeable [o Water System Budget
Sub-local
OTHER GENERAL FUND :1000UNTS:
Tax :.s sessor
Advertising
Hayor's Fund
Election Expense
CQ1®i66lOnei9' Salary
Expense to Change [o City
Total-Other Accounts
$ 23,475.Jv $ 1, 16.,. JJ $ 24,635.oJ $ 24,818.39
J,.,42.SJ 7,J42,SJ 7,.:42.5..
$ 16,432.SJ SL 1, 16J.vJ $ 17,592.SJ $ 17,775.89
15J.JJ -J- 15J. JJ 45.62
4JJ.Vd -J- 4„J.,,,; 399.68
I,.,.. J,. I~J.JJ 2JJ. JJ 175.9J
6,.J.vJ -~ 6..J.JJ 6w.JJ
S,.J.J.. - - _ _ Sw ..,,. 474.17
$ 2,..SJ. J„ ~ 1J~.:;J $ 2, 15.,.JJ $ 1,995.37
STATEMENT 5
CITY OP ATL:.NTIC eE,1CN, FLORIDd
GENER.IL FUND
;.PPROPR LITIONS ;.ND EXPENDITURES
For The year Ended December 31. 1958
Original Lu[hor ized AmaunC Cash
;,ppropria tion Changes ;,p propria[cd Ex penditures
POLICE :.ND PUBLIC SdFE1Y:
JOINT 47i'.TEP. SYSTEM LND OPEWITING i.CCOUNTS:
police Chief $ 4~8w.JS $ -J- $ 4,30.; .,,J $ 4, 8,::..;;J
Officor 3~9JJ.J/ -J- 3~9J...,;~ 3,9~....i„
Officer 3~6J~.JJ - 3,6/,;.~J 3~6„S.J.,
Uniforms 565.:/J 565.J.: S65.J~
Suppl ics 125.J/ - - 125..;J 113.32
Traffic Signs 31...vJ 15..,J 315 ..:~ 31:,.67
L ifc Guards 1, L.,O.JJ -~- 1~1~;J.:iJ 995.u2
Red Cross Life Swing Corps IJJ.~.: - - 1w.J., 1~:.;;,,
Maintenance and Repait 2~J,;J.W 7b/. JS 2~76u.~~ 2,757.77
Gas and Oil 2, SJ.,. ~:: 115.J/ 2, 615,J~ 2613.12
Radio Service 1,2GJ .::J (3JJ ..;J) 9J/.J.; 9vJ.J,;
Jail Service and Ut ili tics 9J.i.OJ 375.Jv 1, 275.JJ 1,267.61
Police Judge 3J~.JJ -J- 3..;i. J.. 3;.J .::,,
Prisoners' Meals and Police Phone 35~. ]., 4J ..;,, 39.....,, 384.14
M iscullanaous Expense 5vv•~l/ 1J...,;;i GJ... J,: $33.3„
Ne C-Police and Public Saftty-
General Fund $ 22,24~.,iJ $ 1,LJ5..:J $ 13, 345..:J $ 23, 141.1
FIRE DEP:.RTMENT:
Fire Ch icf $ 3~9J... JJ $ (2, 16.;.~J) S L, 75.:.~J $ 1,698,13
Tools and Supplies 4JJ.JJ -J- 4c,W, J;, 28J.25
Ha in[enance and Repair 35J.JJ 175.OJ 525.J~ 523.7)
Gas and Oil 25J.JJ ti- 25::. ~.; tII:.. 45
Pirc Station Utilities 6..J.JJ 65.~J 665.cJ 661.29
Firenan 2,7 W.v.; -J- 2,7J„.,,,i 2r7v... ~,.
Fire Sta [ion Nepairs 1JJ.0/ -J- 1.;,;,J~ 94.78
Miscellaneous Expense 2JJ.JJ __ -J- 2J.,,JJ 172,69
Net-Pirc Department-Gcncral Pund $ B,SJJ.uJ $ (1,91J. JJ) $ 6,59J.J~ $ 6,311.29
STAT@tENT 5 LContlnutdi
CITY OF ATIe1NTIC BL".CH, FLORID.:
CBNERhL FU ND
dPPROPRIATI0N5 ,1 ND EXPENDITURES
For The Year Ended December 31, 1958
Original i.u[ho rized :.mount Cash
dpp ropriation Chan ges ;.ppropria[ed Exp enditures
S,:N IT;.ftY DEP:.RTMENT:
Driver - Foreman $ 3,.:62.SJ $ 35.J3 $ 3,.:97.SJ $ 3, ..94.8
Labor 1J, JLJ.JJ -J- 1J, Jl.:..i;i 1J,,;06.45
Garbage Disposal L, 1J~.J.. ::- L,L~J.~~ 1, 1,:J.:,4
Neptune Scwcrnge 1, 3~J. J.. 4,;.JJ 1, 34., ..,J 1,339.71
Ma in [nnancc and Rcpa it 5.:...GJ 25...;,~ 75.:. J., 678.25
Gas and Oil 5,..,.J~ 65.x.. 865..1:, 864.57
fl is ccllanocus Exponse 2~J ...~ - - 2~... ..J 74.75
N.a-Sanitary Dapar tmon[-General Fund $ 16,972.SJ $ 39.;. ~.: $ 17,362.5:. $ 17,158.57
TO.JN I:.BOA:
JOINT 1S.TER SYS TFM 6NU OPE~'.TING .:000UNTS:
Fomman $ 3,9JJ.,,~ $ -J- $ 3,9~~.~.% $ 3, 9J,..
La hur 11,75~•~.: -~- 11,75.;..;6 11,158.1:.
Total-Joint 6m oun is $ 15, 65~.~~ S -.,- $ 15, 65~..,.. $ 15, X58.1..
Less: ;,mount Char goable io Water System Budget 4,695. ~.. - - 4,695.x., 4, 695..;J
Nc[-Town Labor-Ccncral Fund $ 1.,, 955.,:J $ - - $ 1~,955.~J Sy 1.,,363.1.,
PUBLIC WORKS:
JOINT IIi.TEA SYSTEM ;.ND OPER,ITINC ::000UN'LS:
Tools and Suppl ics $ SJJ ..:.; $ 16:,.JJ $ 66,,..;0 $ 651.47
Ma in tonancc and Rc pa irs 75J.JJ SSJ.J,i 1, 3~...,;J 1,293.99
Gas and Oil 1,7.%J.JJ -~- 1,7~~.Jv 1, SIS.CS
Garage Utilie tes 75.6„ - - 75.;,J 23.16
Total-Joint Lcc ounts $ 3, ,:25.JJ $ 71J.W $ 3,735.0;; $ 3,484.47
Less: ;.mount Chargeable Co Water System Budget 907.50 -J- 9J7.Sd 9J7.SJ
Sub-Total $ 2,117.5 y5- 71~.J~ $ 2,B27.SJ $ 2,576.97
STATEMENT 5 (Continued)
CITY OF ATLANLIC BEACH, FLGRIDA
GENEP.AL BUND
APPC.OPRIATIONS F.ND EXPEPIDITURES
i•or The Year Ended December 31. 1958
Original fu thor ized ts~cunt Cash
ADpro rp iation Chanxes fwn roorfated Ex pendite.es
PUBLIC '!OBY.S~ (COI7FINUED)
OTHE? OPc=a.; ING ACCOUNTS:
721 Street '.e pa L- Itz[eria_
a" 1,000.00
$ (ISO.CO)
$
850.00
$ 805.11
722 Beach Barricade lOC.00 SO.GO 150.00 143.!:2
723 Drainage 2, OOO.CO (1,000.00) 1,000.00 961.96
724 Se auall tree tends 6 See ps SOO.OG (475.00) 25.00 17.24
725 G'ad ing S[rec [s 300.00 6, OSO.OG 6, 35 C.00 4,U40.75
728 f._cr__.~±:;u ~.: .~:._ 500.00 (350.CG) 150.00 117.66
729 Parts-3ain:?Hance and IIe anti Ycazion 250.00 (200.00) 50.00 33.16
730 i5isca llan~ous Ex Pe nse 100.00 100.00 22.31;
731 Street Ligh[ Bulbs :00.00 !00.00 200.00 136.75
740 Serer Tes Cing Equipment 25.00 25.00
75
00 -0'
58
26
741 Elec tr±c Current-Sewer Plane
[
l 75.00
OC
100 (SO.OG) .
50.00 .
-0-
742 an
Pfiscellaneous-Sewer P _
.
00
050
S 5 $ 3.975 .0~ S 9.025.00 S 7.137.1[
Total Other hccocr__ .
.
Nei-Public llorls- General Fund S 7, 1[7.50 $ 4,685.00 $ 1L85 "t.50 S 9,711:.13
G:PITi.L BUuSET:
E ~L'I Pt~NT:
9C2 Admin isn ation -Office Equipnen[
$ 1>550.00
S 310.00
$
1,860.00
$ 1,856.50
903 Pclice Dc;:ar tmenc 1,250.00 2,100.00 3,350.00 3,054.20
904 Fire De par trn_n[ 500.00 500.00 446.11
907 Public flocks 2.250.00 2,250.00 2,230.1_8
Total Eau foment $ 5,550. GO $ 2,410.0[ $ 7,960.00 $ 7,587.29
Less : tunounc Chargeable [o lJacer Sys [em Budge[ 760.00 -0- 760.00 760.00
t(e t- Eau foment - General Find ,~ 4.790.00 S 2.410.00 S 7.200.00 S 6,827.29
STATEMD:NT 5 (Continued)
CITY OF ATLANTIC BE.1CH, FLORIDA
GENERt.L FUND
APPROPRLITIONS AND EXPENDITURES
For The Year Ended Dacomber 31, 1958
CAPITAL EUDCET (Continued)
CAPITAL IMPROVEMENTS:
New Street Lights
Jail and Equipment
Storeroom and Fence
Total-Capital Deprovemcn[s
NeC-Ca pi [al Budge[-Cenaral Fund
UNALLOCATED FUND:
Una lloca [ed :,ppropria [ions
UNBUDGET'ED RESERVE:
To Bc Invcs [ed
Fund Balance
Transfer to Sewer Rcvoly ing Fund
Total Unbudgc tcd Re serve
Total Joint Accounts
Water System Budget Accounts
Net-General Fund
Original Authorized iunount Cash
.lppropriation Changes .:DDropria Ced Expenditures
$ 1,000.00 $ 700.00 $ 1,700.G0 $ 1,402.63
6,OJO,CO 500.J0 6, SGJ.JO 6,441.18
4,JJJ .JO (b5J.00) 3,450.00 2,966.45
$ 11,000.00 $ 68C.00 $ 11,b50.OG $ 10,360.26
$ LS,I90.00 $ 3,060.OG $ 18,850.00 $ 17,687.55
$ 3,961.83 $ (2,390.00) $ 1,571.83 yS 1,466.50
$ 10,000.00 $ -0- $ 1C,000.OJ $ -0-
9,546.98 (6,200.00) 3,346.98 -J-
20,JJd.O~ -G- 2J, JUJ.oO 20.VOO.JJ
$ 39,546.98 $ (6, 2J:,,JJ) Si 33, 346.98 yS 2J, ~"uJ..:v
$ 157,121.31 $ -0- $ 157,021.31 $ 139, J18.41
13, 405.J0 -0- 13, 4J5.0~ 13,4JS.J0
$ 143,616.31 $ -J- $ t43, 616,31 $ 125,613.41
STATEMENT 5 (Concluded)
CITY OF LTLANTIC BEACH, FLCRIDt.
GENERAL FUND
STAT1S18NT OF C&1NGeS IN SURPLUS
Por The Year ended December 31, 195E
Balance at January L, 1958 $ 60,10351
Additions For Ycar
195E Tar. Poll $ 3E~564.50
Adjua tment to 1957 Roll 342.03 38,907.33
Total $ 99,010.84
Deduction..
Increase in Accoun[o Payable $ 127.59
Adjw tmen[ to 1955 Paving ins se~sments 48.59
Excess o: Appropria Lion Expenditures Over
Budgeted Revenue Receipt:: 35,571.45 35,747.63
Balance at December 31, 1958
$ 63,263.21
~TLTCMENT 6
CITY OF i,TLlNTIC BEP,CH~ FLORIDA
SPEC7GL JEA:1l,LL EMERGENCY FUND
El.LlN^.E SHEET
December 31, 1958
r,gSET3
A::.:enaman[o Duc From !,butting Property Oumer_ $ 2,227.04
(,tatement 9)
Punds Ta Be Provided 268.77
To[al !.wet:: $ 2495.81
LL'.BILITIE"
Due G::Hera! Fund $ 2,495.81
Not: - No activity in this fund during 1956.
• ;TATEMENT 7
C LTY OF P,TLANTIC BEACN~ FLORIDA
SPECL',L SEAVALL EMERGENCY FUND
DELINQUENT OEt.S]ALL EMERGENCY ASSESSt~IIIS
December 31, 1958
S~:ndbagging
and
Property Owner Rip-Rapping Tic-Backs Total
Clifford A. Payne $ 180.E0 $ 86.50 $ 267.30
Lalla J. Pzlot 180.00 86.50 267.30
Glover Sze is:; 180.80 86.15 266.95
Drewey Stynchcomb 75.85 334.54 410.39
P. M. Clarkson 150.85 33.60 184.45
' Anne R. Rodgers 30.80 268.90 299.70
-. R. S. Tower:: 150.85 33.60 184.45
Daugh[ry Towcrc 150.85 22.40 173.25
Ray :lilli:. 150.35 22.46 173.25
Total $ 1.252.45 $ 974.59 $ 2,227.04
STLTE[ti:NT 0
C ON,ME NT 5
41GTER UTILITY FUNDS
ORDINANCE REOUIREME NTS: It appoar.: that all of [ha requiramm [.: of
Ordinanco No. 172, Scc [ion 17, ^_overSng zhc tran~Ecru of ^aa to Util i[ic o"
Fund., have been Fulfilled a:: of Dec~mbcr 33, 1958.
'CCOUNTO °ECEIVl.RLE: Lccoun [:: Rxciv~bLe arc no[ refio ci<G in [hi. report
as -.m [cr rantal rwcnua~ arc racm-dcd on a ca:,h baai.-.
FI:;ED LJ_E1'L; No r .;~rvc for co pr ^_cia[ion on fiacd a.:::a [:: of the Ila ter
U tili y ?undo i., .hrnm a.. tha ~.iy h=.: no es[abLishcd dzprec is [ion Ga tz.. The
trsn.: Ear Ex om [he dat.r F, vanuo ~rc ount to the Slc Car ;y.aum Ronaval any
Rc pl2cem~nt Pund i.: bacad nn a p.:c~nt~ge of gro_c :ra for ravunuc ~, and i- not
a daprcci^tion a:panso amount ba.:~d on as iabli. h.d d.prec iaf ion data.
OPERLTIONJ: Thy folLrnaing i:. r. ron£::n .o-a :.ummxy o;: '.la a:r L't ilt[ias Operation.
pr~aent~_"~ nn a ce_h ba., i.; for :h ~• yaar.: 1~:8 any 1:57:
Parccn[agc
Of
Incr.: ac. Inercaae
19.7 (Ducar .:.) (Dacrca..c)
Opora [irg Inc om~:
Ua[cx Renta L: $ 23;7 ~I.i2 $ 22,301.40 $ 1,4.6.12 6.7
^.u [-In and ;svicc
Ctt.^.rOc. 1, 098.J0 L, SS 6.76 :41.24 21.9
Tot.1 Op.rr.:: ing
Incoma $ 2t, 6_.52 $ 2„ 856.16 $ 1,027.35 7.7 `/,
Oporatioy, Er pe n., a.;:
Ind it oCt - To Ge naral
Puns $ 13;45 .50 14, S11. CCi $ (1,505. 50) (10.0)`/,
Dircc[ 3,371 .79 2, 311. 83 1,059. 91 45.6
To[^L Opar_ ing
~
F,zpon o.: 5 16,777 .29 $ 17 222 .SG $ (~4i. 59) (2.6)%
Nye OPen^tins Income$ 8,9 :'G .23 $ 6, G3i .28 $ 2,272. 5.`: 34.3 '/.
Other Inc omz:
Cign ru tc:_ ?c.;: $ L`,~68 .72 L' ,773 .56 $ 1,;95. L6 I1.G '/,
u[iuty T-.;: ;!.7 .2 12 ,997 .41 L, ;54. 11 12.0
Total Other Income 5 29,:16 .24 $ 26 ,766 .97 $ 3, Lk 9. 27 11.8 `/,
Ofhor E:: p~n.:.:v:
Road Inb_ro ., $ 7,.716.79 $ II ,011 .20 $ (29b. 41) (3.7)%
Nai Incom.: $ 31,307 .68 $ 491 .05 $ 5,716. 67 22.5 '/,
RECCPQ4ENU/,TIUNS: 47o again r~p~c tfulLy :submit the following racomm:;nda [iono:
(L) Record water rental revenue:: on an arrual 6^::is+
so that ace ourt.: raccivabla and actual revonucs
can ba de iarminc d.
(2) Nnvc the Trw CCa (::Clantic National Bank of Jac!c_onv ilia)
inve:a U[iLity Ravcnu.: Bond ^•und cn.h not needed for current
debt .:ervi~o in app~opr is to ..ec uzit ies.
CITY OF /.TLi.NTIC BE:.CH~ FLORIDA
Wi:TER R'eVEtRJE ACCOUNT
STATEtRN'I OF :.'wH RECCIPT~ AHD DI3B0[:SENclTS
Far The Year ended December 32, I95~
Ca_h in Bank at January 1, 195 $ -0-
:.d5 0.~sh p.ac _-ive ::.:
Revenue Recoipt:; (_ca temenC 2-;1) 55,601.76
DEDUCT: '7E: CIS-U[d3D:
%ppropr is tion P~:pandituras (;ta Cement 2-W)
55,601.76
Ca_h ir. Bank at Dxcmbar 31, Li'.J $
CTLTEdEti° 1 - !/
CITY OF LTII.NTIC BELCH, FLOE'7DF:
;]ATEE P,EVE[R1E GCCOUNr
ST.:TEiiENT OF REVEtHJE RECEIPTS
For 2hs Yaar Gndcd Dxcmbar 31, 1953
E-CimateG Roaliznd
tt inimum !later Ran[al $ 16,000.00 $ 17,205.20
E~ceas ila tar C.m tzl 7,500.00 6,101.72
Cut-In ~harga. 1, OSO.CO 1,394.00
.;erv ice Ch.=.r g~:; s~.CO 4.00
C igatetta ^. r.. 13, SDD.DD 15,368 J2
Utility T_:: 12,000.00 14,47.52
Total $ 5G, 100.00 $ 5i, 601.76
l.PPP.OPI[L"."IONS LND ESCPENDITURE":
For The '[aar Endad Docamber 31, 1958
Tran.:Iar.. To Otli~r :undo:
Utility P.av;:nue Bond Pund;
Band Principal
Info r_oc - Current Y.ar
Int<ra - :inking Puma:
!/atr :y: CZm Ren.eal and
Replac.:m mC :'und
au a.,; ?und
7at.r Opa. aC ion:., Ila in renanco
and Rc pa it Lccount
rota 1
Ca.h
",pLiropr iation Ex pendituree
$ S,G00.03 $ 5,000.00
7,71G.79 7,716.79
2,533.42 2,533.42
2,13^.96 2,23[;,28
14,718.83 20,G67 .27
18,000.00 18,000.00
$ 50, 1OG.00 $ 55,601.76
CITY G' f.TLt.tRIC EEi,~A, FLORID:
Ul.TER OPEP,ATIOlV7, A'u,INTENi.N~E AND CEP;.II: SCCWBT
~TtTEMENT 0 ~P,7H RE~E TPT'; LND DL.~BU[:GEMEHI~
Por Tha Y=ar E..dzu December 31, 195II
Ca .h in 3enk at January 1, 195u
„dd: Cach Raeaived
Trans to :rain 'da[or R:v :nue ;:ccoun[ -
Currznt Yoar'~ i.ppropr is [ion
Total Ca,h .'.vailabla
Deduct: ~a.:h Di::burue d:
LppropriaCioa Espmdi [ur:=.;
(J to [amsnC k-1;)
Tran;f:;x~ [o Ganeral Eund;
Curren[ :urpLu.;
aah in cnk at D-cambsr 31, ]958
$ 65.4;
10,J00.00
$ 12,065.45
$ 16,777.29
1,200.16 1D,Ou5.45
Nor
CITY OP ATLANTIC BEACH, FLORIDA
^ATCR OPEZ1TION, tMINTENANCE AND REPAIR ACCOUNT
STATQIENT OF APPROPRIATIONS AND E%PENDITURES
,,^•or The Year Ended December 31, 1958
Indirect Cost Transferred
To General :und
Adminic [rativc
Labor
Public 4lorks
Capl tal Budget
Total
Direct Costs
Repair:: and Replacements
Tank Maintenance
Utilities
Chlorine
- Insur_nc-
Miscellaneous
Tot-1
Grz m: Total
Cash
Appropriation Expenditures
$ 7,042.50 $ 7,042.50
4,695.00 4,695.00
907.50 907.50
760.SG 760.50
$ 13,405.50 $ 13,405.50
$ L, 500.00 $ 1,464.46
1, 0OO.OG -0-
1,500.00 1,453.41
250.00 256.50
210.0G 167.44
134.50 24.96
$ 4,594.50 S 3,371.79
$ 18;000.00 $ 16,777.29
CITY OF ATLANTIC BEACH, PLCR IDA
HATER SYSTEM RENEWAL AND REPLACEMENT PUND
BALANCE SHEET
December 31, 1958
ASSETS
Ca:,h in Atlantic Na [ional Bank (Sta Cement 6 - W) $ 2,054.85
FUND BALANCE
Fund Balance
$ 2,054.85
:;TATEHBNT 5 - N
CITY OF l.TLANTIC BEACH, FLORIDA
WATER SYSTEM RENE41l.L AND REPLACEMENT FUND
STATEMENT OF CASH RECEIPTS AND DISBURCEMENTS
For The Year Endad Dzczmber 31, 1958
Cash in Bank a[ January 1 1958 $ 3,792.40
Add: Cash Received
Transfers From Water Revznua Accoun[
(Sta[ement 7-W) 2.284.28
Total Cash Available $ 6,076.68
Deduc[: Cash Disbursed
Appropriation Expenditures (S tatament 7-N) 4,021.83
Cash in Bank a[ Dzc_mber 31 1958 $ 2,054.65
STATEMENT 6 - W
CITY OF ATLANTIC BEACH, FLORIDA
WATER SYSTEH RENEWAL AND REPLACEMENT POND
REVENUE RECEIPTS
For The Yaar Ended December 31, 1958
Estimated Realized
Transfers From Water Revenue Accnun[
59. of Gross Water Ravenue S 1,175.00 $ 1,284.28
Por Capital Improvements 955.96 1,000.00
Total S 2,130.96 $ 2,284.28
APPROPP IATIONS AND EXPENDITURES
For The Year Ended December 31. 195E
Cash
Appropriation Expendi[ures
Nev Ma ins Services and Meters $ 5,000.00 S 4,021.83
Fund 8alanca -0- -0-
Total $ 5,000.00 $ 4,021.83
STATEMENT 7 - W
5
CITY OF AT[:,NTIC BEACH, FLORLOA
UTILITY REVENUE BOND FUND
Bt,LANCE SHEET
December 31. 1958
AS^ETS
Cash in Atlantic National Bank $ 21,265.23
Fixed Assets - Uater Sys[em:
Hater System Constructed since May L, 1955 $ 230,962.16
Nev Mains, Service and Meters Added 11,669.65 242,651.81
Total Assets $ 263,917.04
LIABILITIES AND FUND BALANCE
Utiliky Revenue Bonds Payable $ 226,000.00
Fund Balance
Balance in Pixed Asset. $ 16,651.81
Cash - Res[rictcd 21,265.23 37.917.04
Total Liabilities and Fund Balance $ 263,917.04
STATEMENT 6 - H
CITiC OP ATLANTIC BRACH, FLORIDA
UTILITY REVENUE BOND PUND
STATEMENT OP CASH RECEIPTS AND DISBURSEMENTS
Por The Year Ended December 31, 1958
Cash to Bank at lxnuary 1, 1958 $ 18,939.47
Add: Cash Received
Transfer Prom Water Revenue Account
for CurrenC Sinking Pund
Requirements:
Bond Principal $ 5000.00
Interest 7,716.79
Reserve _ 2,533.42 15250.21
Total Cash Available $ 34,189.68
" Deduct: Cash Disbursed
~` Bond Principal Paid $ 5,000,00
- Interest and Paying Agent's Charges 7,924,45 12924,45
Cash in Sank at December 31, 1958 $ 21,265.23
STAT@~NT 9 - W
CITY OP ATLANTIC BEi;GH, FLORIDi.
CE}IED FUND
Bi.L°.iL^E SHEET
Deeemb~r 31, 1958
i.J.ETS
Ca .h in :ederal day inga and Loan i;s socia[iGn - R.:voly ing Fund $ 20708,16
Cash in 3wch Bsnk
148509.37
Cons true lion in Progm ~s - Seder Syotem (S Ca temant 3-S) 194,790.63
Total fw se is
L I(.B ILITIES !:ND FUND B:;Ii~NCE
General Obligation Bondc Payable
$ 364008.16
$ 30C,000.00
'- _ Fund Balance:
R~_voly irg Pund $ 20708.16
Sewer Cons tru<tion 43,300.00 64.008.16
Total Lia bili[ies :nd Fund Bn lance $ 364,008.16
~TATEt4EIYC I - S
CZTY OF LTL:INTIC BEACH, PLORIDf,
CEt7ER FUND
CASH RECEIPT^. l.ND DISBURSEMENTS
19sa
. '
Ca.:h Received
Procac do fran Dale of Bonds
Government Grant
Trancfar From General rFund to es [abli:h
Scear Revolving Fund"
Inures[ earned on "Sever Revolving Fund"
Total Cash P.eca ived
Cash Disbur::ed
i2Nei iiy~CCm ConS[ruc Cion (eta tem2 nt 3-~L
$ 300,000.00
43,300.00
20,000.00
706.16
$ 364,008.16
194,790.63
Cash Balance at Deceober 31, 1918
Campooition of Cesh Balance at Dectmbar 31, 1958
Ca::h in Beach Bank
Beach edcrat ;avinga and Loan i.sociation
Sccount
Firs[ Fu d:;r..al caving-. and Loan P..:..oc is Cion
i.^--count
Total
::Ti.TEMENT 2 -
$ 148,509.37
10,354.08
i0, 3;4.08
$ 16~i,217.53
$ 169,217.53
CITY 0: ATII.NTLC BEi:CN~ FLCR IOi,
JEUEP FUND
CONSTRUCTIGtI IN PRCC[tESS - SE41EP. CYSTEt4
Dzccnber 31, 1913
f.noun[
Construction won tracts Paid To Da tc
3ewcr Plants :lillinn S. Sni[h Co. $ 89237.7.
Lift Stations Henry G. Duprec Co. 24,334..;:
Forcz Mains, Joe Reiner [son of Jacksonv ilLo 54,323.1
Sub-Tcta1 $ 167,894.71
Othar Co;: cc
Engineering, Ins pcction and Othor Fa c:: 13,44.71
Legal Coss 17._S
fl dnini:arati va, including c_.._nl Lgatc Charges 4~57U.4:;
Rcpn}^.oant of :~dvantc Planning Loan 5, 9~.:. J.,
O [h<r 2,959.76
Totcl $ 194,79.:.63
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C I T Y 0•F A T L A N T I C H E A C N
B U A G E T R E P O R T
F 0 R
F I S C A L Y E A R 1 9 5 8
n
~.J
''~
December 3, 1957
Honorable Blayor-COmmisaioner and
Flembers of the City Commission
City oP Atlantic Heach, Florida
Gentlemen:
Submitted herewitt. is Lhe proposed City of Atlantic
Beach Budget For 1958. IL has been prepared in the form
required by the new City Charter.
This Budget report is composed of three parts as follows:
1, Budget Summary
2. Budget
3. A comparison of the 1956 Budget and the actual
revenue and expenditures; the 1957 Budget,
actual revenue and expenditures for January
through October, estimated revenue and expendi-
tures for 1957; and the 1956 Budget.
Revenue
• The General Fund Revenue shows an increase of $2 962e16
and the Water System Revenue an increase of $1,000.Ob. In
the 1957 Budget $13,139071 was transferred from the Unbudgeted
Reserve for Capital Improvements, no transfer from the reserve .
is proposed in this budget, this effects a net decrease of
$9x177.55 in both revenue and expenditures for 1958 under 1957.
The $2,962.16 increase in General Fund Revenue is caused
by the normal growth of the CSty, No increase in Ad Valorem
Tax Revenue is proposed except the increase caused by new
construction being added to the 1958 Tax Roll,
The $1000.00 increase in the Water System Revenue is
attributed to normal growth with increased sales, cigarette
tax, and utility tax. It should be noted that the decrease
in water rates and the increase in rainfall in 1957 has caused a
decrease of v2,214a78 in the Exceea Water Revenue in 1957.
Expenditures
The General Fund Expenditures are net up by departments
ae follows:
Administration - Expenditures will be decreased by
$1,698,00, Increases for office supplies, extra
office help, Commissioners' ealarp and expense
for change to City are more than offset by the
decrease in the cost of the Tax Assessor,
i Police and Public Safety - Expenditures will be
increased x(.,551,00. Increases in salaries in
1957 plus increased cost For gasoline and
maintenance, radio service, fail service, etc.
have caused this increased
Fire Department - Expenditures will be increased
$4,950,00, The employment of a qualified full
time fire chief and a fireman who was employed in
the past year account for this increase,
Sanitary Department -Two colored employees will be
transferred from the Labor Account to this depart-
ment which x111 give a more realistic cost for
keeping the city clean, This increase will be
off eat by a corresponding reduction in the labor
Account. This, plus the new rates for the Neptune
Sewerage Service account for the total increase of
$6,022,500
Labor - The transfer of the two men mentioned above will
cause a decrease of $7,765.00 is the expenditures
in this account,
Public Works - Expenditures will be reduced $2'823050
• because there is no street paving appropriation in
this budget,
Unallocated Funds - $3,961,83 have been appropriated
for unforeseen expenses,
Water Spatem -The water system expenditures are almost
identical with last year, The water system is more
than self supporting and should provide an excess
of $lk 718,83 which will be transferred to the
Genera Fund,
Capital Expenditures
Capital Expenditures era divided into two categorise,
Equipment and Capital Improvements, Under Equipment the
following purchases are proposed:
Office Equipment - Typewriter, calculator aad filing
equipmento
Police Equipment -Trade one police car and purchase
a traffic timer,
Fire Equipment Hoae reel, 1 inch hose and a small
• amount of 1} and 2~j inch hose.
- 2 -
Publfe Ylorks Equipment - Used pick-up truck and
`' various shop equipment,
Under Capital Improvements the following items are
proposed:
New Street Lights - Each year we are entitled to
additional street lights based on our gross
electric billing, Zt is proposed to start a
new street lighting circuit in the Donner Section.
Jail - The City of Jacksonville Beach has requested
that we discontinue using their fail facilities
even though we are paying $200,00 per month for
this service. It is proposed to build a four
cell ,jail with an office For the Police Depart-
ment in the rear of the Fire Station. This
building will be built in such a way that it will
not be objectionable, The firemen, who are on
duty 24 hours per day, will act as ~ailera and
it will not be necessary to add any new employees.
Storeroom and fence - It Se proposed to build a store-
room on the new City yard and fence the area. Our
agreement on the exchange of property requires
that we vacate the old yard in the coming year.
Lone Range Capital Proeram
The firm of Pierce, Garrison and Wulbern have been re-
tained as fiscal agents and are in the process of preparing
the necessary Ordinances to set up a General Obligation
Bond Election in the very near future, A bond issue of
X300,000,00 is proposed to construct a sewage disposal
plant, force mains outfall sewer and lift stations. The
surplus from this issue plus a possible Federal grant and
$20,000.00 transferred from the reserve will make up a
"Sewer Revolving Fund", This fund x111 be used to construct
gravity sewers in the areas where the sanitary problems are
the most acute. The coat of these gravity savers and house
connections will be assessed against the benefited property
and as the Qssessmenta are collected the money will be used
to build other gravity sewers in the same manner. In this
way the entire city will be severed without the large debt
necessary to complete the fob as a single project. After
the gravity sewer lines are laid and temporarq street repairs
are made we can then consider resurfacing the pavements where
necessary. If it is at all possible we should be ready to
start construction on the disposal facilities not later than
July 1, 1956.
- 3 -
• I request your careful consideration of the attached
Budget, 2 believe the amounts set up for each account
are realistic and by strletly adhering to these figures
the city can be properly and economically operated, and
the progressive program we have followed for the past
several years will continue,
You''r~`s'/ver~yy~o~t/r~/ul~g' 9,-/
L I
.195$ BUDGET SUD4IARY
ESTItUATED REVENUE
General Fund Revenue less transfers $ 89,350,00
Water System Revenue 50.100.00
Total Revenue $139,450,00
ESTIMATED EXPENDTTURES
General Fund
Administration $1$,482,00
Police Department 22,240.00
Fire Departmen 8,500,00
Sanitary Department 16,972,50
Labor 10,955.00
Public Works 7,167.50
Capital Expenditures 15,790,00
Unallocated Fund 3.961.83
Total General Fund $104,069.33
Water System
Debt Retirement $15,250,21
Capital Improvements 2,130,96
Operating Expense
Administration 7042.50
Labor 4,695.00
Public Works 907.50
Capital Expenditures 760,00
Direct Costs 4.594.50
Total Water System E 35.380.67
Total Expenditures $139<450,00
U
CITY OF ATLANTIC BEACH, FLORIDA
1958 BUDGET
GEAiERAL FUND REVENUE
ACCOUNT 100
101 - Ad Valorem Taxes - Current Year $ 2$,$00,00
102 - Ad Valorem Taxes - Prior Years 9,000.00
103 - Licenses 9,000.00
lOk - Fines and Forfieturea 20,000.00
105 - Permits 3,500.00
106 - Electrical Franchise 3,800.00
107 - Garbage Collection 12,000.00
l08 - Street Paving Assessments 200,00
109 -Neptune Sewerage 1,300.00
110 - Penalties and Interest 250.00
111 - Miacellanecue Cellectiona 750.00
120 - Selva bIarina Sewer 750,00
112 - Transfer from Water 0 M & R Account 13,405.50
114 - Transfer from Water Revenue Account 1k.718.83
Total Revenue $117,k74.33
The total revenue needed from the ]958 Tax Roll ie
$38 k00.00, this amount must be used in settinngg the
195 millage when the Tax Roll is complete, 75~ of
this figure, $28,800.Q0 will be collected in the last
two months of the year and the balance will be set up
in the 1959 Budget.
r ~
u
~•
GENERAL FUND EXPENDITURES
EXPENDITURES
ACCOUNT 200
•
Joint Water and General Fund Accounts
201 - Citq Manager $6,000,00
202 - Citq Clerk 4,200,00
203 - Office Clerk 2,00,00
204 - All Insurance 4,000>00
205 - Office Supplies and Expense 2,000,00
20~ - City Hall Repairs 350,00
20& - Attorney (~00„00
209 - Audit g00e00
210 - Cities' Share O.A,S.I. & Costs 1,300,00
211 - Office Utilities 92500
212 - Extra Office Help y00,p0
230 - Miscellaneous Expense O
O
O
Total Joint Accounts ~
n
~
~
,
30b Chargeable to vfater System Dudget 0 2. 0
Net General Fund ~,4 "o~
Other General Fund Accounts
221 - Tax Assessor 300>00
222 - Advertising 15000
223 - Mayor's Fund 400,00
224 - Eiectlon Expense 100„00
225 - Commiasionera~ Salary 600,.00
226 - Expense to change to City 500~p0
Total Other Accounts _
~3a~~~0~
8 ~
,
Net General Fvnd Administration X18,482.50
•
POLICE AND PUBL~C SAFETY EXPENDITURES
ACCOUNT 300
301 - Police Chief $ 4,$00.00
302 - Officer 3,900.00
302A- Officer 3,600,00
303 - Unifoxws 565.00
304 - Supplies 125,00
305 - Traffic Signs 300,00
306 - Life Guards 1,100.00
30~ - Red Cross Life Saving Corps 100.00
30$ - Maintenance and Repair 2,000,00
309 - Gae and 011 2,500.00
310 - Radio :service 1,200,00
31GA- Jail Service & Utilities 900,00
311 - Police Judge 300.00
312 - Prisoners Meals & Police Phone 350,00
330 - Miscellaneous Expense ~0~
Total Police & Public Safety ~
,
FIRE DEPARTMENT EXPENDITURES
ACCOUNT 400
401 -Fire Chief $ 3,900,00
403 -Tools and Suppllea 400,00
k08 - Ffaintenance and Repair 350,00
409 -Gas and 011 250,00
410 -Fire Station Utilities 600,00
411 -Fireman 2,y00.00
412 -Fire Station Repairs 100.00
430 -Miscellaneous Expense 200.00
Total Fire Department ~
SANITARY DEPARTMENT EXPENDTTURES
ACCOUNT 500
501 - Driver - Foreman $ 3,062,50
502 - Labor 10,010.00
503 -Garbage Disposal 1,100,00
504 -Neptune Sewerage 1,300,00
508 -Maintenance and Repair 500,00
509 - Gas and 011 800,00
530 -Miscellaneous Expense 200,00
Total Sanitary Department ,~, `
LABOR EXPENDITURES
ACCOUNT 600
`J
601 - Foreman $ 3,900.00
602 - Labor 11.7 50,
0
0
Total Town Labor ~
~
~
5
Less 30~ chargeable to Water System Budget 6 00
Net Town Labor General Fuad ~'
PUBLIC WORKS EXPENDITURES
ACCOUNT 700
Joint `later and Ceneral Fund Accounts
707 - Tools & Supplies $ 500,00
708 - Maintenance and Repairs 750,00
709 - Gas and 011 1,700;00
711 - Garage Utilities W
Total Joint Accounts $ ~
~
~
3~ Chargeable to Water System Budget p ,
0
Net Joint ~ccounte
'
~
Other General Fund Accounts -
721 - Street Repair Material $ 1,000,00
722 - Beach Barricade 100.00
723 - Drainage 2 000 00
724 - Seawall - Street ends & Steps 500,00
725 - Grading Streets 300e00
728 - Recreation Expense 500,00
729 - Parks - Maintenance and Beautification 250.00
730 - Miscellaneous Expense 100,00
731 - Street Light Bulbs 100.00
740 ~ Sewer Testing Equipment 25,00
741 - Electric Current - Sewer Plant 75x00
742 - Miscellaneous -Sewer Plaut
Total Other Accounts $
~
Net General Fund Public Works $ 7,167,50
CAPITAL EXPENDITURES
ACCOUNT 900 - 1000
900 - Equipment
902 -
903
904 -
907 - Administration - Office Equipment
Police Department
Fire Department
Public Works $ 1,550,00
1,250,CO
500.00
2 2 0,00
Total Equipment
20~ of $3,800.00 chargeable to
Water System Budget.
Net Equipment General Fund ~,~
- $ 1--~, 6
1000 - Capital Imorovements
1001 -
1004 - New Street Lights
Jail and Equipment $ 1 000,00
6,000.00
1005 - Storeroom and fence X00
Total Capital Improvements ,
Net Capital Budget General Fund 15,790.00
• UNALLOCATED FUND
ACCOUNT $00
$O1 - Unallocated Appropriation $ 3,961.83
Total General Fund 117,474.33
Less: Amount chargeable to Water System
Net General Fund 1 0 0
104,0 3
UNBUDGETED RESERVE
ACCOUNT S10~Q,~200
5100 - Revenue
5101 - Surplus at beginning of year $39,546,98
5200 - Appropriations
5203 -
5204 -
5205 - To be invested
Fund Balance
Transfer to Sewer Revolving Fund 10,000,00
9,546.98
2
Total Unbudgeted Reserve ,
SEWER REVOLVING FUND
ACCOUNT 600
601 Transfer from Unbudgeted Reserve x20,000,00
• VJAiER DEPARTi•iENT
S40.TER REUL:NUE
ACCOUNT 1100
1101 - R1lnimum Water Rental $ 16,000,00
1102 - Excess Water Rental 7,500000
1103 - Cut-in Charges 1,050.00
1104 - Service Charges 50.00
1105 - Cigarette Tax 13,SOOo00
1106 - UtiliL-y Tax
T
l R
t - 12 000000-,0•,0~
~
i~~
~~
evenue
o
a ~ >
,
.
I~JATER H6'YENUE Tttanarnn.a
ACCOUNT 1200
1221 - Bond Principal. $ 5,000000
1222 ~ Interest, Current Year 7,716.79
1223 - Interest, Sinking Fund 2,533=42
1241 - To Water System Renewal and Replacement Fd. 2,130.96
1242 - To General Fund 14,718,63
1243 - To Water 0.J4.& R Account 18 000.00
Total Transfers
• WATER OPERATION, 2dAINTEPIANCE & REPAIR ACCOUNT
ACCOUNT 1300 - 1400
Revenue
1300 - From 4later Revenue Account $ 1$,000.00
Operating Budget
].401 -Transfer to General Fund for Indirect Coata$13,405050
1402 Administration $7,042,50
1404 Labor 4,695.00
1405 Public Works 907.50
1406 Capital Budget 760.50
1411 - Repairs and Replacements 1,500,00
1412 - Tank Maintenance 1,000,00
1413 - Utilities 1,500.00
1414 - Chlorine 250,00
1415 - Insurance 210.00
1430 - Miscellaneous ~.50__
~~
Total Expens es , ,OD
n
SINKING FDND
PLATER SfSTEid RENE[•lAL & REPLACEMENT FUND
ACCOUNT 3100 - 3200
Revenue
3101 - 5~ of Gross Water Revenue $ 1,175,00
3102 - Balance from previous year 2,859x04
3103 -Transfer from Water Rev.ACCt for
Capital Improvements ,96
Total Revenue , ,
~propriationa
3201 - New mains Services and Maters
3203 - Fund Balance
Total Appropriations
S S,000o00
~~-
Account 4000
4001 - Balance from previous year
4002 -From Y/ater Revemle Account
Total Sinking Fund
$ 6.,5o3i38~o5~1
,~B 751e91
4011 - To be invested
4012 =Fund Balanco
Total Sinking Fund
g 6,500,00
1
03
n
~~
~ ~ ~
1958 BUDGET STUDY
100 - REVENUE
ITEM
_ __
BUDGET
1956 ACTUAL
RECEIPTS
1956
BUDGET
1957 ACTUAL
RECEIPTS
Jan.-Oct.
705% ESTIMATE
RECEIPTS
1957
BUDGET
1958
101 - Advalorem Taxes -Current Year 24,000.00 24,274.74 31;000,00 1,298.00 27,600,00 2$,$00,00
102 -Advalorem Taxes -Prior Years 9,500,00 8,163,8$ $,500,00 9,009,00 9,100.00 9,000,00
103 - Licenses 9,000.00 9,602,50 9,500,00 8,380,00 8-,500,00 9,000,00
?OL. - Fines and For£ieturea $,500,00 19,478,00 18,000,00 15,779.00 18,500,00 20,000.00
7.05 - Permlta 400,00 1,945.70 2,500.00 2,394,00 2,800.00 3,500,00
lu6 - Electrical Franchise 3,600,00 3,496,11 3,600.00 2,841,00 3,800,00 3,800,00
107 - Garbage Collection 12,000,00 10,263,57 10,500,00 11,489,00 11,500,00 12,000,00
7.0$ _ Street Paving Assessments 4,000.00 3,680,20 2,000,00 1,017,00 1,900,00 r 200,00
109 - Fteptune Sewerage 220,00 0 == 413,00 924.00 1,300,00
110 - Penalties and lntereat 500,00 614,4$ 250,00 543.00 55G.00 250,00
111 - i•fiac, Collections 500.00 405.58 500,00 645.00 $50,00 750,00
?.20 -• Selva btarina Sewer -~ ~_ 400,00 302,00 310,00 750,00
3l~ -Transfer from Water O.Et.&R.AC 15,304„$8 14,812„13 14,911.00 13,138,00 15,138.00 13,405.50
I'_1; -Transfer From Water Rev, Acct 14,$28,02 14,00 14,398,80 18,890,00 31.536.30 14,713.83
?.?.5 -Transfer from Cig. Tax Fund 6,792.27 14,568,$7 ~~ __ __ _-
?.16 - Transfer from Water Wka,
Const, Fund 4>937,33 4,937.33 37.$4 ~- __ --
117 -Transfer from Unbudgeted Reav
for Capital Improvements -- -- 9,433.36 -- _- _-
~oTAL REVEA]UE 13,082,50 6,257.09 25,531,00 86,088,00 00$.30 117,474,33
°Elncludea two years transfer Prom
i4ater Revenue Fund,
~ ~
1958 BUDGET STUDY
200 - ADMINISTRATION APPROPRIATIONS
ITEM
BUDGET
1956 ACTUAL
EXPEND.
1956
BUDGET
1957 ACTUAL
EXPEND.
Jan.-Oct.
1957 ESTIMATE
EXPEND.
1957
BUDGET
1958
?RiT WATER & OPERATING ACCOUNTS
71 ° City Manager
,~ 5,400.00 5, 00,00 6,000.00 5.000.00 6,000,00 6,000,00
=city Clerk 3.840.00 3,$40,00 4,200.00 3,500.00 4,zoo,00 4,z00,00
03 _ Office Clerk 2,520.00 2,520,00 2,700,00 2,167.50 2,627,50 2,700.OD
"Y - A11 Insurance 3,800.00 4,247.83 4,000,00 3;025<76 3;950,00 4,000;00
05 _ office Supplies Ec Expense 1,000.00 1,591,30 1,300,00 1,749.99 2,100,00 2,000,00
° New Office Equipment See Ca ital Budge -
~7 c City Hall Repairs 500,00 152.55 500,00 195.49 350,00 350.00
- Attorney
9 ~ audit 500,00 500,00 600.00 300,00 600,00 6DGs00
••liitie9 Share CAST k Costs
i 800,00
900.00 750.00
1,212,08 800.00
1,100.00 800,00
961.OI 800,00
1,155.00 800.00
1
300,07
-Office Utilities
- Extra Office Help 200.00
-_ 335.59 300,00
2 253.85 305.00 ,
325000
0 =Miscellaneous Expenee
300,00 -
869.40 00,00
500,00 36,25
938.32 110.00
1,000,00 700.OD
500,00
AL JOTNT ACCOUNTS
Chargeable to Water Sya.BUdget 9,760,00
b,028.00 21,418,75
780
63
5 22,400,00
6
720
00 18,948.17
600
00
5 23,197.50
6
20
00 23,475.00
,
, ,
, ,
, ,7
, 7,042,50
t General Fund ,742.00 15,638.12 15,680,00 13,348,17 16,477,50 16,432.50
NER OPERATING ACCOUNTS
1 -Tax Assessor
2 -Advertising 200,00
100
00 200,00
0 4,000,00 4,587.83 5,800,00 300,00
3 ° N,agor's Fund .
250,00 91,
0
386.64 100,00
400,00 92,89
18$,95 100,00
227.00 150.00
400
00
4 = Election Expenee
5 _ Commissioners' Salary --
-- __
__ __ --
-- ,
100.00
6 - Expenee for change to City
--
__
--
_-
-- 600.00
500.00
TAL OTHER ACCOUNTS 550.00 677,64 4,500.00 4,869.67 6,127,00 2,OS0,00
T ADMINISTRATION ,292,00 16,315.76 20,180,00 18,217.84 22,604.50 v
~
s
.
e
T
O
18,482.OD
z
2
~~
<'
s
r:
0
22
22
22
22
27.
T
*; x
• •
1958 BUDGET STUDY
300 - POLICE & PUBLIC SAFETY APPROPRIATIONS -
ITEM ~ 81956 I E195bD. I B19 ET IJgEXnPEODt, ~ E PE DTE I 81958 e
301 -Chief of Police k,500.00 4,500,00 4,800,00 4,000,00 4,800,00 4,800.00
302 - Officer 2,700,00 2,700.00 2,700,00 2,912.50 3,562,50 3,900,00
3o2A- Officer -- -- 2,875.00 2,600,00 3,200.00 3,600>00
303 - Police Uniforms 400,00 400.00 600,00 600,00 638,75 565,00
304 - Supplies 25.00 54.53 75.00 85.79 185.00 125,00
305 - Traffic Signs 200,00 400,08 300.00 166,57 200,00 300.00
306 Life Guards 1,200,00 1,064.50 1,100,00 1,066,56 1,066.56 1,100,00
307 - Red Cross Life Saving Corps 100,00 100.00 100,00 100,00 100,00 100.00
308 - Maintenance k Repair 500,00 1,538,82 1,500,00 1,704.44 2,045.00 2,000,00
309 ~ Gas and 011 1,000,00 1,902,36 2,000„00 2,081,11 2,497.00 2,500,00
310 - Radio Service 900,00 900,00 900,00 850,00 1,050.00 1,200,00
310 A - Jail Service & Utilities - - 900,00
311 Police Judge 312„50 312,50 300.00 150,00 300,00 300,00
312 - Prisoner~a Meals=PO1,Phone 250.00 266,53 300.00 299070 360,00 350,00
313 =Extra Officer -v 250.00 20,00 20,00 --
330 - t•~iacallaneous Expense 250000 2,17204+ 250000 1,014,94 1,465.00 500,00
TOTAL 12,337.50 i6,311~72 18,050,00 17,651,61 21,489.81 22,240.00
2y, Chargeable to Water Sye.Budget 246„75 237.02 361.00 900,00 361,00 -_
F:ET POLICE AND PUBLIC SAFETY 12,090,75 16,074,70 17,689.00 '17,351.61 121,128.81 22,240,00
~ ~ ~
1958 BUDOET STUDY
400 - FIRE DEPARTMENT APPROPRIATIONS
1TEM
BUDGET
1956 ACTUAL
EXPEND,
1956
BUDGET
1957 ACTUAL
EXPEND,
Jaa.-Oct.
1957 EXTIMATE
g%PENDO
1957
BUDGET
1958
401 -Fire C6Sef
w02 -New Equipment 900.00
See Cap 900.00
al Budget 1200000 650000 650.00 3,900000
t~03 -Tools and supplies
40$
M
i
t
8 8 500,00 503,7'/ 400,00 431016 450,00 400,00
-
a
n
enance
epasa 300;00 189069 250000 288017 345000 350000
k09 - Gas and 011 2O^000 148;45 200;00 197072 235.00 250000
t_10 -Fire Station Utilltiea 300,00 344097 359,00 495028 600000 600
00
411 -Fireman
412 -Fire Station Repairs
~_
-
- 900.00 1 453.50
. 2 0
. 55000 0
20700.M
k30 ~ Misaellaneaus Expense
250000 _
257081
250000
107.77
130,00 1000w
200
00
L,_50 - Fire Station Building See Cap al Hudget -- -- __ 0
__
TOTAL FIRE DEPARTMENT 2,450000 2,344069 3,550000 3,623060 4.465000 ~ 8,500000
~ ~
1958 BUDGET STUDY
500 - SANITARY DEPARTIdBNT APPROPRIATIONS
ZTEM
BUDGET
1956 ALTOAL
EXPEND
1956
BUDGET
1957 ACTUAL
EXPEND.
Jaa.-Oct.
qR gSTIMATE
EXPEND.
1957
BUDGET
1958
501 - DricerForemap
502 - Labor (4 mew) 3,000.00
5,000:00 2,957.50
5,093:26 3,000.00
5,300.00 2,447,41
4,041.45 2,936.88
4,849.80 3,062.50
10
010.00
:^3 -Garbage Diapoeal
5ok - Neptune sewerage 900:00
220
00 354.18
- 1,100.00 962,53 1,100.00 ,
1,100.00
~~~ - Mosquito Controi .
- -
4.04 --
~ 110.01
- 900.00
tl 1,300.00
v6 -New Equipment See Capit 1 Budget ~'
;,., - bfaintananoe ~ Repair 200:00 468.25 500.00 230.31 276.36 500,00
;Gy - cae & Oil
.u - l+fiscelianeoua Expense 600.00
350.00 704.88
281.14 700:00
350,00 620,43
25.65 749.16
30.72 800,00
200,00
~TL!'AL SANITARY DEPARTLtENT 10,270.00 10,363.25 0,950.00 8,437.74 0,842.92 16,972.50
~ ~ 0
1958 BUDGET STUDY
600 - TOWN LABOR APPROPRIATION
ITS
BUDGET
1956 ACTUAL
EXPEND.
1956
BUDGET
1957 ACTUAL
EXPEND.
Jan.-Oct,
1
EXPENDTE
1957
BUDGET
195$
6OI -Foreman
602 - Labor 3.360.00
200
13
00 3,k68,00
L
bB4
49 3,900,00
19
00
500 3,237.50 3,887.50 3,900,00
,
, .,
. .
, 12,714.74 15,257.64 11,750,00
TOTAL
30y+ chargeable to Water Sya,Budget 16,560.00
968,00
4 189152.49
4
772
05 23,400,00
680
00
4 15,952.24 19,145.14 15,650,00
, ,
, .
, 3,900,00 4,6$0,00 4,695.00
NET TUr7N LABOR 11,592,00 13,3$0.44 1$,720,00 129052,24 14,465.14 10,955.00
~ ~ ~
1958 BUDGET STUDY
700 - PUBLIC WORKS APPROPRIATIONS
TEEM
-
BUDGET
1956 ACTUAL
EXPEND.
1956
BUDGET
1957 ACTUAL
EXPEND.
Jan.-oct.
1957
ESTIMATE
EXPEND.
1957
BUDGET
1958
JOINT WATER AND OPERATING ACCOUNTS
']07 - Tools k Supplies 500,00 240,56 2$8,72 500,00
']0$ - Maintenance and Repairs 1,000.00 1,321.97 -500,00 792,28 -950,76 750,00
709 - Cae and 011 1,200,00 1,199.81 1,200,00 1,281.68 1,538,04 1,700.00
710 -Equipment See Capi Budget -- -- --
711 - Garage Utilities -- » » -- -- 75.00
TOTAL JOINT ACCOUNTS 2,200,00 2,521.78 2,200.00 2,314.52 2,777.52 3,025.00
305; Chargeable to Water Sys.Budget 1,260,00 1,210,30 440.00 366,66 440.00 907.50
;SET JOINT ACCOUNTS 940,00 1,311.48 1,760.00 1,947.86 2,337.52 2,117.50
OT:IER OPERATING ACCOUNTS
721 - Street Repair Material 1,000,00 764.59 1,000.00 502,72 650,00 1,000.00
722 -Beach Barricade 425.00 255.97 50.00 90,73 90.73 100,00
/23 - Drainage 3,000.OU 1,019.95 2,000.00 937.10 1,124.52 2,000,00
724 - Seawall-Street ends- steps 400.00 434.75 500,00 292,86 300.00 500,00
725 - Gradiug Streets 750.00 1,8.00 100,00 31.25 50.00 300,0@
726 - street Conatructioa 9,460,00 7,955.02 3,331,00 3,331.16 3,331.18 =-
727 - Equipment 500,00 266.72
72$ -Recreation Expense 500,00 268,10 500.00 24.9.80 297.60 500,00
729 - Parka - Ma1nt & Beautlficatio 250.00 182.00 250.00 66.56 100.00 250,00
730 - Miscellaneous Expense 300.00 153.60 100..00 75.80 90,96 100.00
731 - Street Llght Bulbs -- -= 200,00 100,00
740 - Sewer Teating Equipment -_ -_ 50.00 46.76 46.76 25.00
741 -Electric Current - Sewer Plan -- -- 50.00 30.45 40.45 75.00
742 -Miscellaneous - Sewer Plant -- 100.00 25,64 30.00 100,00
TOTAL OTNER ACCOUNTS 6,585.00 1,348,70 8,231.00 5,680.85 6,152.20 5,050.00
NET PUBLIC WORKS 9,525.00 4,595.18 9,991.00 7,628.71 8,489.72 7,167.50
~ ~
1958 BUDGET STUDY
900 - ±0.^ CAPITAL BUDGET APPROPRIATIONS
ITEM
BUDGET
1956 ACTUAL
E%PEND,
1956
BUDGET
1957 ACTUAL
Jane Oct,
1957 EXTIMATE
E%PEND,
1957
BUIaGET
1958
900 - Equipment
9~2 Administration-Office Eqpt. 300,00 368,55 14150,00 899.56 1,573.56 1
550.OD
So3 - Police Dept. - Polir_e Car
904 -Fire Dopt.-9oae,Nosaa_s, etc. ~_
11,400,00 _=
11,968,22 1,400,00
1,000,00 2,692.79
802.78 2,692,79
927
78 ,
1,250,00
500
00
SO7 - public Works - Trucks, etc,
S05 - Sanitary Dept. 2,000,00
6,270,00 1,935.00
6,270.00 11,500.00
=_ 6,958,06
~~ .
7,498,06 ,
2,250,00
_e
:OTaL
20° Chargeable to Water SystemBud. 19,970.00
_- 20,559.77
-e 15,o5c,0o
2,710.00 11,353.19
2,258,33 12,618,19
2,710.00 5,550,00
760,00
:i~T E~,~U IY;nL•NT _ 19,970.00 20,559<77 12,340,00 9,094<S6 9,908,19 4,790.00
1000 - Capit2l Improvements
Fire Station 7,400,00 7,406,76 =m „- a_ __
_001 - New Street Lights
1002 -Garage and Storeroom =~ m= 1,000,00 -- 1,000.00 1,000,OC
1003 Preliminary Sewer Survey _-
-- _=
_- 5,000,00
6,000.00 ==
6,000,00 5,000.00
6
000,00
=J
1004 - Jail
1005 - Storeroom &, Fence =_
-- __ , 6,000„00
-- -- _- __ 4,000,00
`T'OTAL C!.PITAL II%~PROVE6IENTS 7,400,00 7,406.76 12,000,00 6,000,00 12,000,00 11,000,00
iiET CAPITAL BUllGET 27,370.00 27,966,53 24,340.00 15,094086 21,908.19 15,790,00
~ ~ ~
1958 BUDGET STUDY
800 .. UNALLOCATED FUND
ITEM
Budget
9 6 ACTUAL
E%PEND,
1956
BUDGET
1957 gyngpp, BSTIMA^lE
Jane-'het, E%PEND.
1957 1957
BUDGET
1958
801 - Unallocated Appropriation 5,000,00 7,910.01 5,200.00 1,763.26 1,763.26 3,961,83
'DOTAL CEt4ERAL FOND 113,o8z.5o 118,997.56 259331.00 96,594.90 20,578.54 17,474.33
Less Amt, chargeable to W.O,M,& R. 12,492,75 12,000.00 14,911.00 13,138,00 15,138.00 13,405.50
NET GENERAL FUND 100,589075 106,997.56 10,420.00 63,456.90 05,440,.54 04,068,83
5100 - 5200 UNBUOGETED RESERVE
IT~'+ BUDGET
1956 BUDGET ~
1957 ESTIMATE
1957 BUDGET
1958
5100 - Revenue
5101 - Surplus at beginning of year
' 20,845.5 28,622.17 27,117.22 39,546098
5102 - Tranai
er from Cig,Taz Fund 7,776.6
:102 - Increase during year -_ 14,600,00 12,429.7 °-
_!%PAL UN$UIH;ETED RESERVE 2$,622.1 43,222.17 - 39,546.98 39,546,98
5200 - APPROPRIATIONS
5201 - T-1ae,to Gen.FUad for Cap.Im -- 9,433.36 -°
5202 - Trana,to Water Revofor ^ ^ 706
3
35
5203 - To be Invested -- ,
,
20,000,00 10,000,00
526E ~ Yt~nd Dr•laroe 28,622,17 1C,082946 9,546,96
5205 - $exer Revolving Fund 20,000,OD
TOTAL UNBUDCETED RESERVE 28,622,17 143,222,17 39,546,93
~ ~ ~
1958 BUDGET STUDY
1100 - WATER REVENUE
ITEM
BUDGET
1956 ACTUAL
RECEIPTS
1956
BUDGET
1957 ACTUAL
RECEIPTS
Jan,-Oct,
1057
ESTIMATE
RECEIPTS
OS7
BUDGET
1958
.v _
1101 -Minimum Water Rental 14,000,00 14,626,83 15,000,00 15,481.00 15,500,00 16,000,00
1102 - Excess water Rental 7,000.00 9,625.93 9,000,00 5,881,00 7,411.15 7,500,00
1103 -Cut-In Charges 1,750,00 2,501,50 1,050.00 1,z36.oo 1,500,00 1,050,00
1104 - Service Charges 50.00 32.00 50,00 25=~ 25.00 50,00
1105 - Cigarette Tax 12,000.00 13,108.94 13,000,00 11,491.00 13,800,00 13,500,00
1100 - Utility Tax 10,000,00 11,120,99 11,000.00 10,735.00 12,800,00 12,000,00
1107 -Transfer From UnDudgeted Res
for Capital Improvements 1,756,99 1,756,99 3,706,35 -- -- -_
TOTAL REVENUE 46,556.99 52,772.48 52,806,35 44,849.00 51,036,15 50,100,00
1200 -WATER REVENUE ACCOUNT - TR'~.N3FERS TO OTHER ACCOUNTS
ITEM
BUDGET
1956 ACTUAL
EXPEND.
1956
BUDGET
1957 ACTUAL
EXPEND.
Jan,-Oct.
1 EXTIMATE
EXPEND.
1957
BUDGET
1958
1221 - Bond Principal -- -= 5,000.00 5,000,00
7.222 - Interest, current year 5,685.93 4,841.94 7,880,28 15,538,56 15,538,58 7,716.79
1223 -Interest, ainking Fund 1,681.39 1,590,94 2,565.92 2,533.42
1241 - To Water System 6,361.65 5,221.65 4,961.35 5,045.66 6,191.21 2,130.96
1242 - To General Fund 4,828.02 14.00 14,398,80 18,890.63 31,536,30 1 ,718,83
1243 - To Water O.M.& R. Account 8,000.00 20,781.53 18000.00 15,000.00 18,000.00 18,000.00
:~T:.:.'_':':.:° »:.:.::dU~ T:~:s..:...°S ~6.55~.99 32;450.16 52,806,35 54,474087 71,266;09 50,100.00
~ ~ ~
1958 BUDGET STUDY
1300 - 1400 - (PATER OPERATION, MAINTENANCE & REPAIR ACCOUNT
ACTUAL ACTUAL ESTIMATE
TTEM BUDGET RECEIPTS BUDGET RECEIPTS RECEIPTS BUDGET
1956 1956 1957 JanO~OctO 1957 1958
1300 -From Water Revenue Account 18,000,00 20,984.02 18,000.00 15,000,00 18,000, 18,000000
ITEtd BUDGET EXPk1iU. I BUDGET EXPEND. E%PENDTE BUDGET
1956 1956 ~ 1957 Jan,-4ct0 1957 1958
1400 -OPERATING BUDGET
1401 -Transfer to Gen.FUnd for
Indirect Costa
1402 - Administration
1403 - Police & 'PubOSafety
1404 - Labor
1405 - Public Works
1406 _ Capital Budget
DI'r.ECT COSTS
1411 - Prepairs and Replacements
1412 Tank Maintenance
1413 - Electric Current
1414 - Chlorine
1415 - Insurance
7430 -Miscellaneous
TOTAL OPERATING COST
6,018,00 5,780063
246075 237,02
4,968,00 4,772005
1,260000 1,210030
1,000000 825028
1,500000 _-
1,800000 1,271091
300,00 297039
307012 307000
600013 332016
18,0000001 17,845099
6,720.00 I 7,042.50
361,00
4,6$0000 ).0,000,00 12,000000 4,695000
440,00 I 907050
2,710000 760000
1,000000 448071 538,44 1,500,00
1,000000
1,500000 1,065031 1,300000 1,500000
250,00 235015 250,00 25000D
307.00 209056 209056 210000
32000 4085 4085 134050
18,0000001 11,9830661 14,302085 19,000000
• ~ ~
1958 BUDGET STUDY
3100 - 3200 - WATER SYSTEM RENEWAL AND REPLACEMENT FDND
TTEM
-~ -
Budget
1956 ACTUAL
RECEIPTS
1956
BUDGET
1857 ACTUAL
RECEIPTS
Jan.-Oct,
19s7
ESTIMATE
RECEIPTS
lvs~
BUDGET
1958
3100 .. YNCOb~E
3101 - 5~ of Grose Water Revenue
3102 -Balance Yrom Previous Year 1,140,00
221
65 1,339031
221
65 1255.00 - 1,145.55 1,175.00
3103 -Transfer from Water Revenue , . 1,538,65 1,637,71 1,637.71 2,869.04
Acct,Por Capital Improvement S,000o00 5,000,00 3,706,35 3,706,35 3,706.35 955.96
TOTAL INCOi~ 6,361,65 5 221,65 6 00.00
,5
5,344.06
6,489,61
5,000,00
ITEb1
BUDGET
1956 ACTUAL
ddrEiiu,
ly5b
BUDGET
1957 ACTUAL
ESPEND.
Jan,-Oct.
1957
ESTIMATE
E%PEND<
i9
BUDGET
1958
3200 - APPROPRIATIONS
3201 - New Maina,Servicea k'Metera
3202 - Improvements to System 5,000,00 4,923.25 So000,00 2,420,571 3,620,57 5,000,00
3203 -Fund Balance
1,361„65
-- 1,500,00
-_ -- 2,869,04
TOTAL APPROPRIATIONS 6,361065 4,923.25 6,500000 2,420.57 6,4$8.61 5,000,00
~'
1958 BUDGET STUDY
4000 - SINKING FUND ACCOUNT
ITEM
- BUDGET
1956 BUDGET
1957
BUDGET
1958
4001 - Ealance from previous year 1,771,20 3,452.59 6
01$,57
x;002 -From Water Revenue Account
1,681.39
2,Sb5o92 ,
.
2,533.42
TOTAL SINKING FUND 3,452°59 b,o18o51 8,551.93
ITEM BUDGET
1956
\ BUDGET
1957 BUDGET
1958
;..A1 - To be Invested 6 000.00
'
8
5012 -Fund Balance 3,452.59 18,51 ,5093
TOTAL SINKING FUND 3,452.59 6,018.51 8,551,93
• ~ •
WORK SRiET 1958 BUDG/ET
Za0 - % /nii/is ~iaT on - ~~nr~ /G ~ons
- _ ,
ACTUAL .Exp. ESTIMATE ;-•. •- '
IT Lid BUDGET As. Exp. BUDGET Jan,~Ogt~. Exp. PROPOSED BUDGET
1956 ~,195~, 1957 1957 1957 CHANGE 1958
~,/OIIJ/1 P J
,zp/_ ~~~< ///oi/ ~ ,O S Oo~oa 6 Doo. oo.ao 000.00 6 Ooo.Oo
_~~~ _ ~ /~-i .o0 3 840.00 4zoo•o 3 Soo.o 4 200.00 42aa.oo.
~p`'~,. _ ~ vo.oo 2 Szo.o 2 700.0 2 / ,S 2 6v ,S 2700.00
~G¢.,~// J ~ .r r- ~ 3 00,00 4v ,83 4om.oo 3 or,C7 3 9S ,oo -- Ooo.oo
foS. li~~~r° a rJ ` -~- Ooo,oa /69/.30 / soo.oo / 4 , 9 2 /oo. 6oo.co 2 000.00
i
1< ,/~~~ oiJ
p~- Ci~ -'soo.oo /5z.55 Sao.oo /9.T4~/ 3So.eo / 0.00 350.00
~y
2GB . fJ?l `-~ SOO.00 Soo.oo 600.00 .500.00 600.0 -- 600.00
~~_ ~~. $00.00 7.$0.00 800.00 00.00 o,o
o
S ~ gao.oo
~/~ ~ ~/ J J 00,00 ~, 2./2.0$ / /00.00 ~6/.O/ f
C
//pp.e 200,m /300!00
~/~ _G~ ~~~ / 'i~ ~„ 00.00 335,5 300.00 ~/r3. f7 3osoo 25,00 325.00
,~; 7- ,~~;r )/R r~/ ~ .~/. zoo.oo 6.'/ //o.o Soom 700.00
~3C;_/~~~~//i.~ ,t' r^ B6 •4o Soo.oo .3 /ooo.eo Soo.oo
~
~ fi, ~ -
,o
z/ 4'/B.
2z 400.
/ 94~8•~
23 /9 .
/ 60 i
2 .moo
~
`•~~,~ ~ G !~ G o/e.oo S76o.G 6720.00 S6oo.oo G,7ro.on d 2. o
~,/,./f ,~~;/ ~i/.~r
/ /3742.00 /5638./ /56eo.oo /3 348./ /6 ~f ..fo /o Soo /6432.50
/
~ ~
WORK SHEET 1958 BUDGET
ann-,9o/in/~/sfafoa -A~yroa.:%:~0~1 ~~on~,~ /S.$°/o
TTEM
BUDGET
1956 ACTUAL
Bw. Exp.
1956
BUDGET
1957 Yt. Exp.
Jan.-Oct.
197 ESTIMATE
Exp.
1957
PROPOSED
CHARGE
BUDGET
1958
N
200.00 0.0 4000.00 •/J'8 .8 .SBaOA 3 00.0 300.00
22 - A ~'
_ ,/ /oo.o0
zso.oo 9/.0o
,6a io0.o0
400.00 9Y,8
./ b:9 /oo.oo
2z •o ,so.oo
~ /so. oo
o.oo
_ /OO.oe /o O.Oo
2 ii,. i ~•~ -- -- 6ao.0o
Soo,oo boo.oo
Soo,oo
Sso. 67 Q .0 4 2 ,o0 2 S'o,o 20,{0,00
i
//_,~T ~DMi~I/sT~~IT/~~ i4Z~Y.oo /G,8/&~6 xo,~eo.oo /8,7/7.84 22,6o4,S' = /8462.6
~ ~ ~
WORA SNEET 1958 BUDGET q // _
300 -P//rF fc ~BL/C ~.%FFTy-fy/o/oro/orip rioq,y /9,/~
ITS
BUDGET
1956 ACTUAL
ice, Exp,
1956
BUDGET
1957 Iie. Exp.
Jan,-0ct.
19Fi7 ESTIMATE
Exp,
1957
PROPOSED
CHANGE
BUDGET
1958
soi- C ~ f' / 00 0 4500.0 00.0 4000.00 4800.0 Cb.eo
.3oz - rC -z Oo.oo 2 00.00 ~ 29/2.50 3 S6Y„f /200. 3 900, 00
3oz A- i~r -- 2 8 Sao 2600.00
3 200.0
7zfoe
3600.00
9o c,° ems 400.00 600.00 600.0 63B.7.f 3S.oo S66.oo
o ~ J /" zS.oo ,54: roo 8S, /B.r oo 60,00 /yJ!op
90 - r ~fi' .~ ~n• 200,00 00.0 300.0 /66..x7 200.0 300.00
.3oG - L/~r ,.o/s / zoo.oo /ob4, 6o //00.00 /OG6. S6 /,o66.f6 //00.00
30 - e Ci:s i~~.i~iii /ao.oa /oo. oe /00.00 /00.00 /00.00 ioc•oe
30 - i:~/r , soo.oo /S3a.8t /,SOO.oo / 704.44 z o4S•o Soon 2000.00
•,3 - 6 1 o„d Oi/ , 000.00 , oy,9 2 000.0 2 oe/. /~ 249 .o Smao 2,Soo,oo
/o- ~- / 900.00 00,0 0 0o BSO.oo io,(o.o
300.00
i 200,00
/o ~ ~ oa,oo .oo
~/ - .N . c/ ~ 3/Z.So D/Y, .o /.ro,o .300,00 900!00
/:'- -
+ ZS .o R6G.53 9 '+9% 70 360. So.eo 3so.oo
3 ~ CF/ -~ 2 0.0 20.00 20.0 2S .00
- H a o,o z r4o So.o /0/4.94 / 46.(00 260.0 SOO.oo
~ .S 3//. v /Bo o / /6/ 2/48 ,B/ - .0 12z4aoo.
'v°
~ 3 ~ r46,1S 23 .0 36/.00 300.0 36/.00
,/~ '~,~
/YEl/O(/oE"ANO~BC%(-.~9Ff1Y /Z,a9o,7 /6,07/1, y0 /7GeRoo ~735/c/ 2//28.8/ Z ,Ti4o,oo
woRx sx~ET 1958 BuDCEr
~p p SA///TA~~ ~E,GA ~~ ~ i4.4~
~~/T - A ro r/a ~on,7
BODGET
l~r.uExp.
BDDGET
J~an.~ ESTIMATE
Exp• PROPOSED
E
1
BODGET
1958
ITEM 1956 1956 1957 19~i7 957 cxaxa
2 447.4/ Z 4'36.88 G2'C° 8 0%i/ t
~r / -Fr n ''"p'~'"' 3 000.0 2 95 .SO a 000.00 4S
4o4/ 4849.8 4 io.o /Doio.oo
~~ ~,.,.-~ ihni~i%nen sbno.oo Sa93.aL 5300.00
00 .
Q6 Y.,(3 //OO.OP
Oo.OO I !00.
_-- //O. o/ 900.00 / 00.00 /300.0
/ r r 220.0 --
~--
-•--
._~ O
oo.
ToTfIL
ITEM
~ -~
woxx sxEET T95B BUDGET
~D = FiP /~pn;~ r ~ ,T
~ ~f+rp/pr/CiT/OI~,S
ACTUAL
BUDGET .Exp. ESTIMATE
1956 Exp• BUDGET Jan•-Gct.
1956 1959 19~i9 1ec~• PRCPaSED
i
~` ~O.O __
-~ i ~~..
~y~o
BUDGET
1956
_ _ _ - r•rrrws,oe~ ~.Y.~O.OOj0,6aD.oo~
~ ~ ~ ~
WCH$ SHEET'1Q58 BUDGET I
~ 00 - Tr~W,/ LABO.c? - />/~.o~-ooria fioi7 9.3 °~"
ITEM
81956 ACTUAL
1956 P~
81957 iw.:EXp.
Ja1939ot, ESTIMATE
1957~~
pCHANCED
BBDGS
O/- , 3 0.00 00 3 r3 .So 386 .do .i bo.o
60 - Ln / oa,oo / So0.oa /2 / / rr .c 7 ~o.o //7So.oo
i
7- /6 560.00 /S 23 400.00 /S 9t+!v~ / /4 ,/¢ 97so. oo ,S o. o0
`" ~ ~ s, °.496800 ¢~~ o 0.00 3,900.00 s6go.oo ~469.Coo
/~'ET Ts/.c/ LABa~ //,.5yr,oo /3,.~So,~¢ /B,72o.00 /Z,ars.s /4,465/4 7,~SO.o /0,95S.oo
~ ~ ~ ~
WORK SH~$ET 1958 BURG 1 /
7~n - N/IfIL /~ li /~,P~ /~o n ~„ rinTiO/7 J ~ ~o n y)
6./
0
M,~
BEET ACTUAL
Exp.
BUDGET ~w. Ezp,
Jan
-Oct ESTIMATE
E
1956
1956
1957 ,
,
1g~7 xp.
1 PROPOSED BDDDET
~@
957
CNANCE
1958
/000.0 soz.~Y 6So.oo /000.0
v 2S,o r t,9 So.oo 90,93 90.73 so.oo /00.00
' 3 000.00 /oi ,f o.oo B ./O / /24.f 2 000.00
400,00 ¢3l:7S o.oo 'r9r,86 300.00 Soo,
50.00 4B.oa /00.00 d/. YS .10.00 2oo.a0 do0.oo
~ 60.00 9S .0 33/.00 3/. /8 'J 33/. /8 3 3 3/•00
"'' Soo. 00 YG6.7
"'!
~
.SOO.00
yGB./O
.'fOO,OO
Yy~9, 80
2 % .60 _
.SDO.DO
"
~ 250,00 / 2.00 y.Po,oo 66,5 /oo.o
--
sSo,oo
900.00 /19.60 .oo.cc 7Y,ko 90,96
__ /
O.eo
'7'~~" '-'
tioo.oo /00,00 /oyoo
'" sb.oo tiFt.76 4G. 25.00 zS.oO
- --- So,oo 3o. ~f ~o¢ 25.00 7d.oG
'" -- /00.00 'YJ'i6 30.00 /00.00
" ~ /65' .00 //3~~7o d 23/. S68v,8 r.yo 3/8/.00 soSo,oo
/~~~ ~6~~ Gl/or,~s ~ /9,.6r,Co /4S9f/e ee
9
99/ '
,
. 6v ,7l 8,4dq. z3s
b,o L .SD
~ ~
WORK sxEET 1958 HuDGtiT ~/ 'i
700 ~C/f3L/c L/O,P.~.s- 7o~~~/rroTioi9s ,
M•~q
BUDGET 1~eTUExp.
1956 1956 E ESTIMATE
BUDGET Jan.-Oct. Exp. PROPOSED
1957 1937 1957 CHANGE
EUDGET
1958
00
'x00
_ _
p00. / 32 .SOO,o y •,f
9Y•Y8 2 7
4.fo.7~e
4 2~0.
500.00 ,
.
7SO.o0
/ 00.00
•~
~- / p .o /l9 .BI ! 00. o H •LS
.~ /S3BA .
- ~.-- 7.500 5.00
/- a
j
~, ~
/260.00 / 2/0.30
09'4 ~ s
3LL.6L a 7 .rY
¢40.00 s:S.OO 3oz .oo
~ O •~
//c"r~iw/r fl~rau,/r3 C //r •. 940, oa 1, 3 ~/6..~8 , 9boa~ % 947.e1s y, 3 8~6 .. ,~/ ~
~ ~ ~
woR~ sxEET 1958
ion a /,3. /~%o
ITFM
BUDGET
1956 ACTUAL
Exp,
1956
BUDGET
1957 Ezp.
Jan.aOct.
1937 ESTIMATE
Exp.
1957
PROPOSED
CHANCE
BUDGET
1958
oo.o0 3c SS / /So. 99..(~ /S73.aZ SSO.oo
o -~ ~ .'
. /400.o vcgr.~9 ~'69y /3d /tiSO.oo
- r' - //4oO.oo // 6B.tir ooo.0 8ay,y8 4Y .7 Soo.oo Soooo
- a ~°~•eO /99,000 .oo G 9.r8.ob 7498.0 0,00 Yro.oo~
9o5-,~ni a~ .~~ ~ 6 y7o.o b~/7o.00
7- o.oe zo tsq,g7 /SO o.o // 3SB.IA r2 / ,/ oo.oo ." S.?b.o
2c° -- /0.00 2 tit8.33 i7/o.o0 'O 60.0
.oo S og48 08.1 D.O
/O P T %
- u o 7 406.7le ----
Li --~ / 000,00 000 0 /ooo.oo
Sooo,oo sooo.oo
-~ .3 . OoO.oO G OD0,00 6 000.0 6 000.00
/oo . ~~'/ 6 ooe.oo 6 aoo.oo
i0 = ~ - ~~ ~ - ~ ooooo QOOO. 00
%74c».oo 7 0 6.000. ooo.o aoo 00
/1~,cT ~i9~/T,9L IJr/D6ET Q7,3~O.oo 27,966.£3 .34~.oa /So94,$ 2/,9oe,~9 ~~.~_ :,. /s~gQoo.
i
ITEM
WORK SHEET 1958 BUDGET
f3n/) /~ .9 i n~,9T /J Fln/O
ACTUAL
BUDGET Exp. BUDGET
1956 1956 ~ 1957
3.370
ESTIMATE
~~ ExP. PCHAHGED 81958
1957
/~UND• ./cb,6e7 f /06, 991sb
~1/ErGE~~,~A~
WORK SHEET 1958 BUDGET _
5/oC~ -.SZ oo //n/BUDasr7ED P,SE~i/E
ITEM
BUDGET
1956 ACTUAL
Rec. Exp.
1956
BUDGET
1957 Rec. Exp.
Jan.-Oct.
197 ESTIMATE
,
1957
PROPOSED
CxaxOE
BUDGET
1456
.SYO -.T ,- ~ f - in < O 45.5 'vv, / / . Yy
/o - r i . T 76, 60
S/oL -.In n~ .~ 000 ~/
1 ~' z2./ rvY/ 8
00 - / ./
.SvO/- nc~ r~G . 97,3
svo - f - o ,3S
yo •To G o .oo - oe.oe
~-/a -Fn rr./ /o
.Sic, - - ~ooo.oo
i ~ ~
woax sxEET 1958 BUDGET
TTEM BUDGET
1956 RecTUAawp.
1956 BUDGET
1957 Jan.-0$ct.
1937 RecST,~~E
1957 PROPOSED
CHANCE BUDGET
1958
/o - ~ / ooo.oo /QbzG,83 00.0 /s¢ /.oo .5500.0 /~ooo.o° /6 000.00
//o -E r~
//03 - Cuf,in 7000.00
/ 760.00 96rS.93
2 5o/.So 000.0
/ o,ro.oo 5 /o0
/ 296,00 411.!5
/.500.00 /,500.00 7500.00
/ oso. 00
//o4-.kr/.c,^ Ch r ~s .60.0° 3r.oo So.oa 25,00 vS.oo so.oo
//Of' /~ /~'~ /2 Oo0,° 13 /08•g4 /3 oaa.oo //¢q/.OO /3 800.00 .SOO.ao /3 So o.oo
//o Tx /o Ooo,oo // /20.99 // ooo.oo /O 3.00 /2 Soo.0o /, ooo.oo /Z oo o. oa
//O - ~ r /~
~er if ~ .l ro/~ a / SG.99 3 70 3
l
TOT/~L ~EdE//UE '46,5S6.9q 6~77r,~8 68y8o6.35 ,84900 6;036.15 /,Gaooo /oo.oo~
~ ~ ~ ~
~~jWjORK SHEET 1958nBUDGET `Jn
/.G00-~~//TFQf ~FdFw,/%E '7~G0 ~r
Tie//il/SFFP..S Tim IJTt/FO iii.. v./T<
ZTEM
BUDGET
1956
ACTUAL
8xp,
1956
BUDGET
1957 N
Exp,
an,-Oct.
19'7
ESTIMATE
Exp.
1957
PROPOSBD
cxANGE
BUDGET
1958
- ~on~~ / ~
~
/Y
/ 68/.39
636I.bf
/ zB.o
/ 000.00 ---'
/S9a•94
Svv/.Lf
/4.00
'/078/.,1'$ soon.
2 S6.r9
.Q96/.3S
/ o
/ 000.0
so4S66
/
IS OOO.00
6/9/.2/
3 536.3
1 000, Sobo.oo
2 593,42
Z13o,q(o
1
/8000.00
N i 18840. o , ,~
n -u
.•
~31? .o? /~
F .
F /
fn
/
!
~
~' r4 ~,i /niefP/r /ri
.~i'/,
rS:~ r ,
/ f
{•~/• P/ // ~ S1l y
~~
W G/ n
TT//C~.9TE/~~E/. Ti9~dJFE,G'J ~d,ssb.99 2,450,/6 6z,8o6,35 s4,4'i4, ~/tic4oq so,/oo,oo
i ~• ~
WORK SHEET 1958 BUDGET ,y
/300 -/400 •Li/l1TEP ~ 'L~Rrio,/, /%i%/A~TEi/.Qi/LE (c ~E~°i9/,e ~staUn/T
ACTUAL Rec. Exp. ESTIMATE
ITEM BUDGET Rec. Exp. BUDGET Jan.-Oct. ec. Exp. PROP03ED BUDGET
1956 1956 1957 1937 1957 cxaxcE 1958
e ooo,aa oz om.o / 000.00 /a ooo.oo /8 aoo, o
/400-
a•T j
6 0/8.o s ~So.63 yo.o o Y'
_Q f 246.76 Z3~.0 ,Oa
00
4968 ¢77v .oo IGtogoo izooo.o0 4.69S.o
_ ~ n . .
/ 260,00 /, z/o.3o ~/r/o.oa
-- 2 /O.OO - a•
YJgcf--..~.? .
~/ L.P s
/ l / 000.00 BrS. y8 / ooo. oa 538.44 Soo 0o Soo. o
/500.00 --- /000.00 /,GOO.
y_ ~
/ _ /Boo.oo / r7/, 9/ /,-`00.00 /o ,31 /900.00 Soo.o
//~/ _~ 300.00 ~.99.~9 -2so.aa /J 2so.oo vfo.o
4/ - o .rv 30 ./v 307.00 so .t zo9.f6 20,0
/Sjn 600.3 33v./b v,co 4.8 4.$
- z6 Yo 134.5
.za
ez.ac= -
jTy,C ~/f'F,c'ATi~/Fi ~.`.T
.,.~- . . /8,000.00 /7;BAS.99 /6,oaoo ll,~g3.b6 IQ•~or.8 Ig,ooo.
~ ~
WORK SHEET 1958 BUBGEf //~~ ~J~ _
,3/00 - .3.2 00 - ./~f/TE.P .JySTEM .Cfi/~r~/sJL a.VO ~CEPLHCEME~/> ~~/~.
~~
81956 ACTUAL
Re195Ebxp.
B19 ET Rec. Ezp.
Jai9,f7ct. ESTIMATE
ec1957p~
PCHANGEB
81958
/ - Ii/ oM
3/o/-.S /
-Bn/ nc Jrm/~ t / /40.00
22LGS /33- . ~/
2zcc / 5.ao
/538.6
/63 .7/ //~JS:$
/63.7/ //75.0
28Ce ,o
/o - inns ~ r r
Acc~ j /3
Sooo.oo
s
3 o63S Sf.9le
7- G361.~5 S ,6 O ~
-
3zo - A
v ''-~'
a vo _ / ~~ ooo.oo
-- y a
/ s 2. ao. 3 20.5
._ ~
_
36/.65 •/ .v a
~ ~
WORk SHEET 1958 BUDGET
4000 - ,J/,/,L~/./6 FUn/D Acco~„~/T
ITEM
BUDGET
1956 ACTllAL
Rec. Exp.
1956
BUDGET
1957 Rec. Exp.
Jan.-0ct.
19~i7 ESTIMATE
ec. Exp.
1957
PROPOSED
CRARGE
BUDGET
1958
,//,~,,
fYl~~- a 6 7 20 S (e O/~..i ~
40 v• /68/.39 2565,
4 r. G /B. S/ 6.
T I dEJ
8 ~
3 yd 6 000.00
/a.s
S/. 9
T 3 v.S 60/8.5/
L
. ~
woRK sxeET 1958 BUDGET
ITEM
H19 6 ACTUAL
Re1956xp.
B19 ET Rec. Exp.
Ja19Fi7ct. ESTIH,ATE
ec1957~~
pCHANGED
81998
i
..-E. ~ ,L--~ : -.
CITY OP ATLANTIC BBACU, FIARIDA
AUDIT BHPORT
Jme 30, 1958
TYw<>~ nvu ~Iestc
CE Rii FIED GV BIIC hCCOV NTM1X TS
1565 wi~wpTlC BOV ~[VwpD
.IA(:lN(li\'V.1.1_]~ ~~IF~NIDA
CTPY OF ATWifIC LdACB. FIAIRIDA
AQDT! RBPOAT
.hme 30, 1958
Ti'SOA .1\ll MEEK
CENTIFIEO pVBLIC ACCOVNTP NTS
IOIT ATLANTIC BOULEVAPO
Y.=.mmu 7. Fao.m.
..o«. `...«. .,...•. At~at 22, 1958
Tv The City Comalsaion
City of Atlantic Beach, Plorids
C¢ntlemen:
Me have ax®ined the balance sheets of the
varivua "Water Utll itiea" Punds of the City of Atlantic
Beeeh, Florida, u of June 30, 1958, and the related
statements of cash receipts and expenditures for the
six months period then ended. Our examination was
" made Ln accordance with generally accepted auditing
standards, and accordingly included such teats of the
" accounting records and euc6 other auditing procedures
ae ve toss tiered necessary in the citnmstencea.
Iv our opinion, su6lect [o the accompanying
comments, the attached statements present fairly the
fl~ncial position of the various 'Water Utilities"
Punch of the Clty of Atlantic Beach, Florida, at
June 30, 1958, and the cash receipts and disburaementa
for tha a1x months period then ended, iv covfoxmtty
wick generally accepted accounting principles applied
on a bas la consistent with prior years.
6eapectfullp submitted,
~c~uJ a.~1~ ~~.
coxxExTs
~'
Ordimuce Reauiremente: It appears that all the requlremants of Ordimaace xo. 172,
Section 17, comezning the tramfezs of 'Barer Utilities" Pvnde Lave been EulfLllad
as of Jum 30, 1958.
Accounts Receivable: Accounts Receivable are sot reflected in Chia report ae
voter rental revenues are recorded on a coat basis.
Fixed Aaee[s: No reserve for depreciation on fixed assets of tLe Mater Utility
Fmda fa stow ae the Citp hen no es tabllebed depreciation data based on the
ea timated life of she £ix¢d assets.
Oceratioas; The Folloviag is a condemed summary of Mater Util ides Operetiom
presented on a caab bavia For the six montbe period ended June 30, 1958 and
June 30, 1957.
OceratinR Iocame•
Meter Rentals
Cut-fn end Service CLargee
Total Oceratlnx Income
Ooernting Ezcemes:
Indirect - To General Fund
Direct
Total OceratlnR Exceneea
xet Oceratinz Inc®e
Other Income•
Cigarette Tax
Util icy Tex
Total Otber Income
Otter Excemee
Bond In[erea[
He[ Income
Pereantage
of
June 30, June 30, Inereaes Eacteaee
_ 1958 1957 Decrease (-ecreese)
$ 18,530.45 $ 18,062.10 $ 468.35 2.6 i
858.00 884.76 (26.76) (3.0)
,~ 19,388.45 S 16,946.86 $ 441.59 2.3
$ 6,703.50
838.24
,~ 7.541.74
~, 11.846,11
$ 5,983.79
7,428.98
$ 13,412.77
$ 6,000.00
1.364.65
S 7364.55
S 11,582.21
9 6,197.95
5,197.99
S 12,595.95
$ 703.50 11.7
(526.41) (38.5)
~ 177.09 2.4
S 264.50 2.3
$ (214.17) (3.3)
1 030.99 15.1
816.82 6.5
$ 4.010.60 $ 4,005.60 S 5.00 .1
$ 21,248.88 20,172.56 9 1,075.32 5.3 x
Recwn•endatlom: Me respectfully submit the following recommendations:
(1} Record voter ran [al revenue on an accrual basis, so rhos
accounts receivable sad actual revenues can be determined.
(2) Imeet Utility Revenue Bond Fund cash not needed for current
debt service.
C21Y OP ATLANTIC BEACH, PLQt IDA
ALL "WATER UTILITIES" PU17)S
SUi~OiARY OP OPERATIONS ON CASH BASIS
January 1. 1958 to June 30. 3958
Operetin:%nca~
Water 3en[a1e
Cut-In and Setvica Char~ss
O~eratine 'cx ep nsae
Yndirect Expenses Pxi.d to General Pund For
Administration; Lahor, Etc. tStoCemrrt 7j
Direct Expenses:
Repn lrs and Replacemante
Utilities
Chlcr ine
In surance
t?gt Ooeracine Income
Other Inco,re
Cigarette Tax
Utility Tax
Total
Other Ezoen see
Boad In tezeat and Paying ASen is Pees
Net Tn^ome
$ 18,530<45
___ 8,8_00 $ 19,388,45
$ 6,703,50
49.11
536,19
85.50
167.44 7.541.74
$ 11,846.71
$ 5,983.79
7.428.98 13,412.77
$ 25,259,48
4 010 60
$ 21,248,88
Other uLabur savants
Neu Mains, S2IV1Cea and Meters $ 2,330.86
UtilS Cy Revenue Band Principal 5,000.00 7. 30,86
tie[ Increase in Caeh $ 13,918,02
Add Total Caeh in Bnnk at January 1, 1958 22,797,32
Total Ceai~=n Rank at June 30. 1958 3 3fi.715.34
Lom~oei r.on of Totnl Caah in Bank at June 30, 1958
Wetcr Revenue Account ;Statement 3j $ 13,551.01
Water Ooerationr., Maintenance and $epair Account
(Statement 6) 1,523.71
Water System Rene::al end Replacexen[ Pund ;Ste Cement 9) 1,461,54
Utility Revenue Bond Pund !Statement 12) 20.179.08
Total S 36 J 15.34
STATEIi:NT 1
CMY OF ATLADA'IC BHACA. FI.OBIDA
NATBB RBFSNUH ACCOOIPf
HALAN($ BHBRf
Csah in Atlanelc National Bank (Statement 3) S 13.351.01
Fwd Balance
SiATBtO<Nf 2
CITY OF ATLANTIC BRACRs FIARIDA
NATBB 8S98RUB ACCOUNT
STATB!ffiIP OP CASH RRCSIPIS ARD DLSBUR8B144TS6
Jeauarv 1. 1958 To June 30. 1958
Cash Ln Esok at ,tanuerv 1. 1958 8 .0.
Add Ceah Received
Revem~e Receipts (Rta[ement 4) 32.801.22
g'otal Ceah Available $ 32,801.22
Deduct Cash Disbursed
Appropriation 14pendituiae (Statement 4) 19.250.21
Cash to Rank at Juna 30. 1958 S 13.551.01
STAT6I~NI 3
CITY OF ATLANTIC BBACB, PLCBIDA
HATER REVHAUR ACCODNT
REVENUE RECEIPTS - HSTIMATED AND ACTUAL
January 1, 1958 to June 30. 1958
Bstimated Realised Percentage
Por Yeer To Data Realised
Hinfmim Hater Rental $ 16,000.00 $ 17,084.80 106.8 X
Exceee Nater Reotal 7,500.00 1,445.65 19.3
Cut-!a Charges 1,050.00 854.00 81.3
Servtce Charges 50.00 4.00 8.0
Cigarette Tax 13,500.00 5,983.79 44.3
Utility Tax 12.000.00 x,428.98 61.9
Total $ 50,100.00 $ 32,801.22 65.5 X
APPROAtIATIONS AND EBPENDITURBS
Jamaety L, 1958 Co Jug 30. 1958
Appropriation Cash Percentage
Por Year Expenditures Expended
Transfers to Other Funds:
Utility Revenue Sond Fund:
Bond Principal
Interest - Current Year
Interest - Slaking Fund
Reserve Account
Hater System Reneval and
Replacement Pund
General Pund
Hater OpereC ions,
He intenance and Repair
Account
Total
$ 5,000.00 $ 3,360.67 67.2 X
7,716.79 5,186.74 67.2
2,533.42 1,702.80 67.2
2,130.96 -0-
14,718.83 -0-
18.000.00 9.000.00 30.0
$ 30,100.00 S 19,230.21 38,4 X
STATEtO:Nf 4
CITY OP ATLANTIC BBACN, PLUtIDA
NATEB OPBBATIONS~ MAINPBNANCB AND ASPAIR ACCOUNT
BALANCE SBBBT
3une 30, 1958
ASSETS
Cash in Atlantic National Bank (Statement 6) $ 1,523.71
LIAB7LLTIES AND FUND BALANCE
Liabil idea
Accounts Payable (Statement 7) $ 128,03
,~ Pund Balance
1,395.66
Total Liabilities agd Ptmd Balance S~ 1,523.71
STATEtDsNT 5
CITY OP ATI.ANPIC BEACH, YfAAL+JA
MATBH OpHRATLONS, }IAIH18NhNCH ABD HSPATR ACCODBT
STATPlflit7f OP CASB RHC$IPfS AHD DLSBDRSS~NIS
Jenuary L 1958 to June 30. 1958
.f
Caeh in Bank at January 1. 1958
Add Caeh Received
Ttamfez fru~ Mater Hevem,e Accrnmt
Current Year's Appropriation
Total Caeh Available
Deduct Caeh Disbursed
Appropriation Hzpenditurne
(Statement 7)
Ceah !n Bank at June 30. 1958
9 65.45
9.000.00
$ 9,065.45
7.541.74
$ 1,523.71
STATBNHIIL 6
CITY OF ATIAN'TZC BBACN, FLQIIDA
WATER OPERATIONS, MAINffiNANCE AND RBPAIR ACCOUNT
APPROAt7ATIQiS, BSPBNDTTURBS AND SNCWOAtANCES
January J 1958 to J~mo 30. 19s8
Cash Aecouats Percaatage
Appropriation Bzpendlturee Paseble Emended
Indirect Coate - paid
To General Fuad
Adminiatsation $ 7,042.50 $ 3,521.64 s0.0 X
labor 4,695.00 2,347.76 s0.0
Publie Narka 907.s0 453.80 50.0
Capital Budget 760.50 380.30 s0.0
Total $ 13,40s.s0 S 6,703.60 60.0 S
Direct Cos [s
Repairs and
Replacements $ 1,500.00 $ 49.11 $ 3.3 Z
Taak Nalntanance 1,000.00 -0-
Utilitiee 1,500.00 536.19 128.03 44.3
chlorine zsD.oO es.so 34.z
Insurance 210.00 167.44 79.7
Niece llaaeovs 134.50 ~~C-
Total $ 4,594.50 $ 838.24 $ 128.03 21.0 Z
Grand Total $ 18,000.00 $ 7,541.74 $ 126.03 42.6 1
STATEMENT 7
CITY OP ATLANTIC BPJfCfl, PLCRIDA
WATdR SYS'f6H BBNBNAL AN[1 REPLACEI~NT FUND
BALANCE SFIECT
June 30, 1958
ASSETS
Cask in Atlantic National Ban'< (Statement 9) $ 1,461.54
PUIiD BALANCB
Puad Balance
S 2,461.54
STA5.8!iE!?T 0
CITY OP ATL1M•LC BHACH~ PLiRIDA
HATBR SYSTBN 88NBNA4 AND RHPI,AGR1~tiT FWID
STATBNBNT OF CASH BSCBIPTS AND DTSBBB8B2ffitY3
Jenuarv 1. 1958 to June 30, 1958
Caeh fa Bank at January 1. 1958 $ 3,792.40
Deduct Ceeh Dieburead
Appropriation B:peadltures
(Statement 10j 2.330.86
Cash in Back at Juae 30. 1958 $ 1,461.54
STAT@!B>fl 9
CT1Y OP ATLANTIC BEACH, PIARIDA
WATER SYSTHM REtffiWAL AND BHYIACH!ffiNT F01®
ti
RHVENUB RBCBIPTS - ESTIMAIBD AND ACTOAL
•. anuarv 1. 1958 To June 30. 19,8
Tranefere Prom Weer Rev::nue Account
Sx of Gross Water Income
Balance from Previwe Yeaz
Por Capital Inpravemente
Total
Hetlmated Percentage
Par Year Real-,1 zed ~ea1S~Yed
$ 1,175.00 $ -0- -0- R
2,869.04 •4- -4~.
955x96 -0- -0.
S 5.000.00 $ -0- -0.• Z
APPROPRIATLOMS AND BXPENDITURSS
January 1 1958 To Juae 30 1938
mash Percentage
Auocooristioa Bacendigaes Bxaended
Nev Metns, Services and Meters 3 5.000,00 S 2.330.86 46.6 Z
STATEMENT 10
CITY OF ATLANTIC BRACH, FI.QtIDA
UTILITY RHVHNUE BOND POND
* BALANCE SBBET
Tune 30, 1958
Assexs
r,
Curren[ Aesete~
Cash So Atlantic National Badc
(Statement 12)
Pixed Aeeeta - Veer Vorks SYa tam:
Water Vorka System Conettucted
Since May 1, 1955
New Natne, Service end Netera Added
Total Aene[e
$ 20,179.08
$ 230,962.16
9.998.68 240,960.84
$ 261,139.92
LIABILTTIES ANO FOND BALANCH
LLabLlitiee:
Current Liabilities
Accrued Bond 7nteree[ payable
Otil ity Revenue Bonds Maturing
VLth1n One Yeac
Other Liabilities
Ut Ll ity Eevenue Bonds Maturing
After One Year
Total LLabilltias
Pund Balance:
Pund Balance - Restricted
Total Liabil i[Lee end Fund Bniance
$ 2,564.72
5.000.00 $ 7,564.72
221,000.00
$ 228,564.72
32.575.20
$ 261,139.92
STATHMHB7 11
CITY OP ATLANTIC BRACH, PLORIA~
UTILITY RBVBHUE BOHD POtB)
CASH RECB IPTS AHD DISBURSH[ffi~if5
1 Jamierv L 1956 to Juno 30, 1958
Caeh in Bank at Januarv 1, 1958 $ 18,939.47
Add Caeh Received:
Transfer from pater Reoenue Account
for Current Sinking Pund
Requireamnta;
Principal $ 3360.67
Interest 5,186.74
Reserve 1,702.80 10,250.21
Total Caeh Available $ 29189.68
•~ Deduct Caeh Disbursed:
Interest $ 3,982.50
Payiag Agent's Pea T8.10
Utility Revenue Bwd Principal 5.000.00 9.010.60
Ceah Sn Bank at June 30, 1958 $ 20,179.08
STATRHRNf 12