City of Atlantic Beach Outstanding Item SummaryCity of Atlantic Beach, FL
Outstanding Items
FYE: 9/30/18
Item #
1
2
3
4
5
6
7
8
9
10
11
12
13
14
15
16
17
18
19
20
Section
A - Cash
A - Cash
B - Investments
B - Investments
C - Prepaids
D - Capital Assets
D - Capital Assets
D - Capital Assets
E - Payroll
E - Payroll
E - Payroll
E - Payroll
E - Payroll
E - Payroll
F - General Fund and SRF
F - General Fund and SRF
G - Utility Funds
G - Utility Funds
G - Utility Funds
G - Utility Funds
G - Utility Funds
Description
Restricted Cash Summary
Pooled Cash does not reconcile. Funds show 17.5 million of cash, while 800 fund has 18.4 million. Also, indidivual fund pooled cash does not agree to each fund's individual 800 balance
Need Police Pension Investments (10/1/17- 9/30/18 statements)
Need General Pension Investments (10/1/17- 9/30/18 statements)
Need prepaid summary schedule and support for prepaid expenses in the 400, 410, and 470 funds
As discussed at final fieldwork, need to investigate why subsidary listing does not agree to GL
Add capital lease to subsidary
Need additions by invoice - non- CWIP
Need payroll analytical review responses
Need accrued payroll calculation and support
Need compensated abscences roll-forward and support
Need quarterly 941s
Need new OPEB valaution (GASB 75)
Need OPEB census data sent to actuary
Receivable reonciliation for GF
Receivable reconciliation for Special Revenue Funds
Accounts Receivable Aging
Unbilled Revenue Calculation and Support
Building Department Revenue Analysis
Customer Deposit Listing
Major Utility Customes
Date of
Request
4/25/2019
4/25/2019
4/25/2019
4/25/2019
4/25/2019
4/25/2019
4/25/2019
4/25/2019
To be Sent
4/25/2019
4/25/2019
4/25/2019
4/25/2019
4/25/2019
4/25/2019
4/25/2019
4/25/2019
4/25/2019
4/25/2019
4/25/2019
4/25/2019
Date
Provided
4/8/2019
5/28/2019
5/28/2019
5/31/2019
5/31/2019
5/31/2019
5/31/2019
Open
5/30/2019
5/30/2019
5/28/2019
Open
5/28/2019
5/30/2019
5/30/2019
Open
5/28/2019
5/28/2019
Auditor Assigned
Kevin Smith
Eric Walton
Eric Walton
Eric Walton
Eric Walton
Jeremiah Brown
Jeremiah Brown
Jeremiah Brown
Kevin Smith
Kevin Smith
Kevin Smith
Kevin Smith
Kevin Smith
Kevin Smith
Andrew Miller
Andrew Miller
Jeremiah Brown
Jeremiah Brown
Jeremiah Brown
Jeremiah Brown
Jeremiah Brown
Uploaded to FTP
X
X
X
X
X
X
X
X
X
X
X
X
X
X