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FY 1966 Audit ReportA U D I T R E P O R T OCTOBER 31, 1966 CITY OF EDGEWATER, FLORIDA MAYOR Earl L. Tingle COUNCILMEN: Jacob Lodico William H. Cairnie Paul F. Walls Philip H. Bebbington CITY CLERK Elsie L. Ward ATTORNEY Charles A. Hall ENGINEERS Briley -Wild & Associates AUDITORS Genter and Batten I N D E X OCTOBER 31, 1966 CITY OF EDGEWATER. FLORIDA GENERAL FUND STATEMENTS EXHIBIT " B " Balance Sheet PAGE SCHEDULE "B -1" DESCRIPTION NUMBER SCHEDULE "B -2" Certificate I SCHEDULE "B -3" Comments 2-9 EXHIBIT " A Consolidated Balance Sheet 10 SCHEDULE "A -1" Schedule of Investments 11 SCHEDULE "A -2" Reconciliation of Fixed Assets Acquired 12 -13 SCHEDULE "A -3" Schedule of Refunding and Improvement Revenue Bonds 14 GENERAL FUND STATEMENTS EXHIBIT " B " Balance Sheet 15 SCHEDULE "B -1" Tax Sale Certificates 16 SCHEDULE "B -2" Fixed Assets 17 SCHEDULE "B -3" Analysis of Surplus 18 EXHIBIT " C " Cash Receipts and Disbursements 19 -20 EXHIBIT " D " Estimated Revenue 21 EXHIBIT " E " Budget Appropriations 22-24 WATER AND SEWER SYSTEM FUNDS S EXHIBIT " F " Consolidated Balance Sheet All Waterworks and Sewer System Funds 25 WATERWORKS AND SEWER SYSTEM REVENUE FUND EXHIBIT " G " Balance Sheet 26 SCHEDULE "G -1" Analysis of Surplus 27 EXHIBIT " H " Cash Receipts and Disbursements 28 EXHIBIT " I " Estimated Revenue and Budget Appropriations 29 I N D E X OCTOBER 31, 1966 CITY OF EDGEWATER. FLORIDA PAGE DESCRIPTION NUMBER SUPPLEMENTARY STATEMENTS EXHIBIT " X " Insurance Coverage 47 -48 EXHIBIT " Y " Cash Receipts and Disbursements Community Center Fund 49 WATERWORKS AND SEWER SYSTEM OPERATION AND MAINTENANCE FUND EXHIBIT " J " Balance Sheet 30 EXHIBIT " K " Cash Receipts and Disbursements 31 -32 EXHIBIT " L " Estimated Revenue and Budget Appropriations 33 -34 WATERWORKS AND SEWER SYSTEM BOND AND INTEREST SINKING FUND EXHIBIT " M " Balance Sheet 35 EXHIBIT " N " Cash Receipts and Disbursements 36 EXHIBIT " 0 " Estimated Revenue and Budget Appropriations 37 WATERWORKS AND SEWER SYSTEM DEBT SERVICE RESERVE EXHIBIT " P " Balance Sheet 38 EXHIBIT " Q " Cash Receipts and Disbursements 39 EXHIBIT " R " Estimated Revenue and Budget Appropriations 40 WATERWORKS AND SEWER SYSTEM RENEWAL AND REPLACEMENT FUND EXHIBIT " S " Balance Sheet 41 EXHIBIT " T " Cash Receipts and Disbursements 42 EXHIBIT " U " Estimated Revenue and Budget Appropriations 43 CONSTRUCTION FUND EXHIBIT " V " Cash Receipts and Disbursements 44 WATERWORKS AND SEWER SYSTEM FUNDS EXHIBIT " W " Income and Expense Statement 45-46 SUPPLEMENTARY STATEMENTS EXHIBIT " X " Insurance Coverage 47 -48 EXHIBIT " Y " Cash Receipts and Disbursements Community Center Fund 49 GENTER AND BATTEN CERTIFIED PUBLIC ACCOUNTANTS 118V2 VOL-USIA AVENUE DAYTONA BEACH, FLA. 32014 FRANK M. GENTER, C. P. A. ALFRED E. BATTEN, C. P. A. TELEPHONE 252-6101 November 23, 1966 MFMBERS AMERICAN INSTITUTE AND FLORIDA INSTITUTE OF CERTIFIED PUBLIC ACCOUNTANTS AMERICAN ACCOUNTING ASSOCIATION To The Honorable Mayor and City Council City of Edgewater, Florida Gentlemen: We have examined the balance sheet of the City of Edgewater, Florida, as of October 31, 1966, and the related state- ments of income and surplus for the year then ended. Our examination was made in accordance with generally accepted auditing standards and accordingly included such tests of the accounting records and such other supporting evidence as deemed appropriate in the circumstances. In our opinion, the accompanying balance sheet and re- lated statements of income and surplus present fairly the financial position of the City of Edgewater, Florida, at October 31, 1966, and the results of its operations for the year then ended, in accordance with generally accepted accounting principles applied on a basis con- sistent with that of the preceding year. Respectfully submitted, GENTER AND BATTEN LR;kh B C. P. A. 2 C O M M E N T S Our comments on the items in the Consolidated Balance Sheet, Exhibit " A ", follow in the order of their appearance therein: A S S E T S CASH ON HAND AND IN BANKS - $80.718.34 Cash on hand was verified by actual count. The bank accounts were verified by reconciling the balances shown on the books with those shown on the bank statements and by direct correspondence with the depositories. Collateral, placed in escrow to guarantee accounts of the City in excess of $15,000.00, is as follows: First National Bank of New Smyrna Bank of New Smyrna TOTALS Bank Collateral Balances $ 80,000.00 $ 46,512.11 200,000.00 33,453.83 $ 280,000.00 $ 79,965.94 RECEIVABLES - $7,445.73 The outstanding tax sale certificates total $791.13. These are for taxes prior to 1951, at which time the County assumed all tax assessments and collections. Lot cleaning liens in the amount of $105.05 from prior years are still outstanding on the books. There was no change in these accounts during the year. The paving accounts receivable, in the amount of $1,810.31, are amounts due from property owners as their share of the street paving costs assessed by the City. The Water and Sewer Consumers' Accounts Receivable, in the amount of $4,739.24, were checked in detail and found to be in balance with the general ledger control. INVESTMENTS - $204-431,28 The investments of the various funds are as follows: General Fund $ 48,800.00 Bond and Interest Sinking Fund 10,759.08 Debt Service Reserve 94,967.00 Renewal and Replacement Fund 49,905.20 TOTAL $ 204,431.28 The investments are in U. S. Treasury Bills and are itemized in detail on Schedule "A -1 ". CONSTRUCTION IN PROGRESS - LIBRARY BUILDING - $1.295.80 This is the amount which has been expended to date on the new library building. When the library building is completed, the asset will be set up on the books and this account will be closed. FIXED - $2,319,053.26 The fixed assets represent the capital assets of the City. A reconciliation of the account is shown on Schedule "A -2 ". INVENTORY OF MATERIAL - $3,730.81 This inventory represents material and supplies on hand at the end of the fiscal year. The inventory was taken by the City employees and accepted by us without detailed verification. 4 GASOLINE INVENTORY - $250.76 This is the value of the gasoline in the City's tanks as of date of audit according to the inventory record. Actual physical inventory was not taken by the City employees. We recommend that a physical inventory be taken so that we can reconcile the account. 14ETER DEPOSITS - $20.00 This deposit was made by the General Fund to the Water Fund to guarantee payment of the water account. L I A B I L I T I E S AND S U R P L U S ACCOUNTS PAYABLE - RECORDED - $34.39 The amount of $33.40 was advanced to the City for the purchase of a culvert and 99G was advanced to the City for a telephone call. These two items were paid by the City subsequent to date of audit. ACCOUNTS PAYABLE - UNRECORDED---$2,861.14 As the City operates on a cash basis, the accounts are not set up on the books until approved by the City Council at open meeting and paid. They are, however, set up on the balance sheet so that the fair financial posi- tion of the City will be reflected by this audit. ESCROW FUNDS - $1,907.75 FULLER AND TIZZARD ESCROW ACCOUNT - $717.75 This amount represents the balance of a $2,800.00 escrow deposited to the City by Fuller and Tizzard for the paving of Parkwood Lane and Bradford 5 Road. This balance of $717.75 will be used to complete the paving of the above- mentioned streets. NAT BROWN ESCROW ACCOUNT - $690.00 This amount is the balance of a $1,000.00 escrow deposited with the City in the General Fund by Mr. Nat Brown for building permits and inspec- tions. NAT BROWN ESCROW ACCOUNT - $500.00 This amount represents the balance of a $2,500.00 escrow deposited with the City in the Waterworks and Sewer System Revenue Fund for connections, meter deposits and inspections. PAYROLL TAXES PAYABLE - $969.14 The above item represents income and social security taxes with- held from employees' wages and is due and payable in January, 1967. SPECIAL LIBRARY ACCOUNT - $69.38 This account represents the surplus of income over expenditures to date. During the year, the account was credited with $66.30 for book fines. RESERVE FOR SPECIAL LIBRARY BUILDING FUND -$10.704.20 On May 16, 1966, Ordinance No. 485 was approved by the City Council appropriating surplus in the amount of $12,000.00 for a Special Library Building Fund. The amount expended to date is $1,295.80, which leaves a balance of $10,704.20. We recommend that this money be deposited in a separate bank account in accordance with the above ordinance and that it be specified as the M "Special Library Building Fund" and the expenditures of the new library building be written from this account. PLAYGROUND ACCOUNT - $36.11 This account remains the same as at the close of the previous year as there has been no activity therein. APPEARANCE BOND - $250.00 This represents cash posted by defendant in a criminal case. When the case is disposed of by the Court, disposition will be made of the bond. RESERVE FOR PAVING COSTS - $4,793.91 On August 15, 1966, the City Council approved Resolution No. 142 setting up a "Special Paving Account" into which all payments for paving assess- ments will be deposited and from which all expenditures relating to paving be disbursed. To date of audit, the monies so collected were deposited into the General Fund bank account and disbursements also made therefrom. It is recom- mended that a bank account named "Special Paving Account" be opened and all funds relating thereto be deposited therein. REFUNDABLE LINE EXTENSION DEPOSITS - $8,137.16 These are deposits made by water consumers to cover the cost of extending water mains. They are refundable in the amounts and for the time specified as set forth in Ordinance No. 396 governing line extension agreements within the City limits. 7 WATERWORKS AND SEWER SYSTEM REFUNDING AND IMPROVEMENT REVENUE BONDS - SERIES A - $ 351.000.00 WATERWORKS AND SEWER SYSTEM REFUNDING AND IMPROVEMENT REVENUE BONDS - SERIES B - $-1.323,000.00 On March 2, 1964, the City approved Ordinance No. 400 providing for the construction of a new sanitary sewerage system and appurtenant facili- ties in the City of Edgewater, Florida, to be combined with the existing water- works system of said City and operated therewith as a single utility and authorizing the issuance of $1,692,000.00 Waterworks and Sewer System Refunding and Improvement Revenue Bonds, consisting of $369,000.00 Series "A" bonds to refund outstanding Water Revenue Certificates of the City, dated February 1, 1958, and $1,323,000.00 Series "B" to finance a part of the cost of the project. Bonds of Series "A" shall bear interest at a rate or rates of not exceeding four and three - fourths per centum (4 3/4 %) per annum, and bonds of Series "B" shall bear interest at a rate or rates of not exceeding four per centum (4 %) per annum. Such interest shall be payable with respect to both Series semiannually on February 1 and August 1 of each year in accordance with Schedule "A -3 ". During the current year the City retired bonds Series "A" numbered 10 through 18. METER DEPOSITS - $12.540.0 These deposits were made by water consumers to guarantee payment of their accounts. When the accounts are closed and the bills paid, they are refundable to the consumer. r SURPLUS - $900,642.50 The surplus represents the excess of the City's assets over the City's liabilities as shown on the balance sheet. G E N E R A L Exhibit "D ", the Estimated Revenue Statement of the General Fund, shows estimated collections of $312,150.00, actual collections of $337,789.75, or an overcollected balance of $25,639.75. The Budget Appropriations Statement of the General Fund, Exhibit "E ", shows actual expenditures of $302,354.20 against the budgeted amount of $312,150.00, leaving an unexpended balance of $9,795.80. Exhibit "W ", the Income and Expense Statement of the Water and Sewer Funds, shows a net income from operations of $70,901.50. This does not include income from Utility Taxes or expenditures for bond interest and principal or capital improvements. A comparison with the previous year's operations is as follows: Water Department Income Sewer Department Income TOTAL INCOME Water Department Expense Sewer Department Expense TOTAL EXPENSE NET INCOME 1966 $ 54,946.01 51,242.70 $ 106,188.7 $ 19,451.62 15,835.59 $ 35,287.21 $ 70,901.50 1965 $ 52,782.42 26,184.00 $ 78,966.42 $ 19,347.83 6,590.02 $ 25,937. $ 53,028.57 All accounts required by the bond ordinance are being properly used and no default on the part of the City of any covenant of the bond ordin- ance has been disclosed by reason of this audit. 9 We have also prepared a statement of cash receipts and disburse- ments of the Community Center Fund which is not a part of the City records and is shown in the report as Exhibit "Y ". We wish to take this opportunity to thank the City Officials and Employees for their cooperation during the preparation of this report. C O N S O L I D A T E D BALANCE S H E E T OCTOBER 31, 1966 CITY OF EDGEWATER, FLORIDA A S S E T S CASH ON HAND AND IN BANKS Cash on Hand First National Bank of New Smyrna Bank of New Smyrna: General Fund Revenue Fund Operation and Maintenance Fund Renewal and Replacement Fund Debt Service Reserve Bond and Interest Sinking Fund RECEIVABLES General Fund: Tax Sale Certificates - Schedule "B -1" Lot Cleaning Liens Paving Accounts Receivable Waterworks and Sewer System Fund: Water Consumers' Accounts Sewer Accounts INVESTMENTS- SCHEDULE "A -1" CONSTRUCTION IN PROGRESS - LIBRARY BUILDING FIXED General Fund - Schedule "B -2" Waterworks and Sewer System - Exhibit "G" INVENTORY OF MATERIAL GASOLINE INVENTORY METER DEPOSITS $ 752.40 46,512.11 $ 1.44 11,337.53 447.47 2,908.74 5,033.00 13,725.65 33,453.83 $ $ 791.13 105.05 1.810.31 $ 2,706.49 $ 2,011.24 2,728.00 4,739.24 $ 346,427.32 80,718.34 7,445.73 204,431.28 1,295.80 1 2,319,053.26 3,730.81 250.76 20.00 TOTAL ASSETS $ 2,616,945.98 10 L I A B I L I T I E S AND S U R P L U S ACCOUNTS PAYABLE - RECORDED $ 34.39 ACCOUNTS PAYABLE - UNRECORDED 2,861.14 ESCROW FUNDS 1,907.75 PAYROLL TAXES PAYABLE 969.14 SPECIAL LIBRARY ACCOUNT 69.38 RESERVE FOR SPECIAL LIBRARY BUILDING FUND 10,704.20 PLAYGROUND ACCOUNT 36.11 APPEARANCE BOND 250.00 RESERVE FOR PAVING COSTS 4,793.91 REFUNDABLE LINE EXTENSION DEPOSITS 8,137.16 WATERWORKS AND SEWER SYSTEM REFUNDING AND IMPROVEMENT REVENUE BONDS - SERIES "A" 351,000.00 WATERWORKS AND SEWER SYSTEM REFUNDING AND IMPROVEMENT REVENUE BONDS - SERIES "B" 1,323,000.00 METER DEPOSITS 12,540.30 SURPLUS 900,642.50 TOTAL LIABILITIES AND SURPLUS $ 2,616,945.98 EXHIBIT " A " 11 S C H E D U L E OF I N V E S T M E N T S OCTOBER 31, 1966 CITY OF EDGEWATER. FLORIDA BOND AND INTEREST SINKING FUND U. S. Treasury Bill U. S. Treasury Bill TOTALS SINKING FUND DEBT SERVICE RESERVE U. S. Treasury Bill TOTALS RESERVE ACCOUNT RENEWAL AND REPLACEMENT FUND U. S. Treasury Bill U. S. Treasury Bill TOTALS RENEWAL AND REPLACEMENT FUND 7196086 33041 1-19 -67 $ 1,000,00) $ 10,759.08 14666650 33041 1 -19 -67 10,000.00 $ 11,000.00 $ 10,759. 6930840 32645 7 -31-67 $ 100,000.00 $ 94,967.00 $ 100,000.00 $ 94,9 6928058 31950 12 -1 -66 $ 1,000.00) $ 49,905.20 572771 31950 12 -1 -66 50 TOTALS - INVESTMENTS $ 51,0 00.00 $ 49,9 0 5 .20 $ 212,000.00 SAFE- 204,431.28 KEEPING BOND RECEIPT DATE FACE INVESTMENT NUMBER NUMBER DUE VALUE COST GENERAL FUND U. S. Treasury Bill. 14458119 11151 12 -31 -66 $ 10,000.00) $ U. S. Treasury Bill 14458120 11151 12 -31 -66 10,000.00) U. S. Treasury Bill 14458121 11151 12 -31-66 10,000.00) 48,800.00 U. S. Treasury Bill 14458122 11151 12 -31 -66 10,000.00) U. S. Treasury Bill 14458123 11151 12 -31 -66 10,000.00 TOTALS GENERAL FUND $ 50,000.00 $ 48,800.00 BOND AND INTEREST SINKING FUND U. S. Treasury Bill U. S. Treasury Bill TOTALS SINKING FUND DEBT SERVICE RESERVE U. S. Treasury Bill TOTALS RESERVE ACCOUNT RENEWAL AND REPLACEMENT FUND U. S. Treasury Bill U. S. Treasury Bill TOTALS RENEWAL AND REPLACEMENT FUND 7196086 33041 1-19 -67 $ 1,000,00) $ 10,759.08 14666650 33041 1 -19 -67 10,000.00 $ 11,000.00 $ 10,759. 6930840 32645 7 -31-67 $ 100,000.00 $ 94,967.00 $ 100,000.00 $ 94,9 6928058 31950 12 -1 -66 $ 1,000.00) $ 49,905.20 572771 31950 12 -1 -66 50 TOTALS - INVESTMENTS $ 51,0 00.00 $ 49,9 0 5 .20 $ 212,000.00 $ 204,431.28 SCHEDULE " A -1 " 12 RECONCILIATION OF FIXED ASSETS ACQUIRED NOVEMBER 1. 1965 to OCTOBER 31, 1966 CITY OF EDGEWATER FLORIDA GENERAL FUND Balance - November 1, 1965 Additions Furniture and Fixtures: IBM Typewriter Cabinets Flags Real Estate: Real Estate Purchased From Kenneth May Real Estate Donated to City For Park Street Paving Police Department Equipment: Ford Automobile Warning Lights Traffic Gloves Cabinet Fire Department Equipment: Hose Truck Cab and Chassis Street Signs Street Department Equipment: (2) Ford Dump Trucks Chain Saw Sprayer Library: Books Equipment Community House Equipment Municipal Park and Pier: Mower (3) Concrete Tables Lighting Equipment Roof Over Shuffleboard Court Benches Deduct Sold Fogging Machine Sold Typewriter Police Car Traded TOTAL FIXED - GENERAL FUND $ 405.00 131.26 140.05 $ 500.00 1,000.00 $ 2,145.12 67.50 6.90 25.00 $ 55.00 2,866.94 $ 7,680.00 171.00 1,185.92 $ 723.37 216,50 $ 240.00 126.17 242.41 676.31 1,500,00 42,238.94 2,244.52 2,921.94 62.53 9,036.92 939.87 246.39 118.79 727.37 $ 350,027.37 $ 600.00 202.50 2,797.55 $ 289,432.58 3,600.05 $ 346,427.32 SCHEDULE " A -2 " - Page 1 13 RECONCILIATION OF FIXED ASSETS ACQUIRED NOVEMBER 1, 1965 to OCTOBER 31, 1966 CITY OF EDGEWATER, FLORIDA WATER AND SEWER FUNDS Balance - November 1, 1965 $ 434,605.21 Additions: Land $ 12,000.00 Sewer System 1,367,273.47 Water Plant Improvements 20,473.86 Water Tank #2 50,331.33 Water Line Extensions 83,397.07 Lawn Mower 125.00 Bookkeeping Machine 5,090.00 Generator 2,080.00 TOTAL ADDITIONS 1,540,770.73 $ 1,975,375.94 Deduct NCR Bookkeeping Machine 2,750.00 TOTAL FIXED - WATER AND SEWER FUNDS TOTAL FIXED - OCTOBER 31, 1966 $ 1,972,625.94 $ 2,319,053.26 SCHEDULE " A -2 " 14 SCHEDULE OF REFUNDING AND IMPROVEMENT REVENUE BONDS OCTOBER 31, 1966 CITY OF EDGEWATER FLORIDA YEAR AMOUNT YEAR AMOUNT SERIES "A" 1967 $ 10,000.00 1978 $ 16,000.00 1968 10,000.00 1979 16,000.00 1969 10,000.00 1980 17,000.00 1970 11,000.00 1981 18,000.00 1971 11,000.00 1982 19,000.00 1972 12,000.00 1983 20,000.00 1973 12,000.00 1984 21,000.00 1974 13,000.00 1985 22,000.00 1975 14,000.00 1986 23,000.00 1976 14,000.00 1987 23,000.00 1977 15,000.00 1988 24,000.00 1980 TOTAL 1996 $ 351,000.00 SERIES "B" 1969 $ 15,000.00 1985 $ 32,000.00 1970 17,000.00 1986 33,000.00 1971 19,000.00 1987 36,000.00 1972 20,000.00 1988 37,000.00 1973 20,000.00 1989 60,000.00 1974 21,000.00 1990 62,000.00 1975 22,000.00 1991 65,000.00 1976 23,000.00 1992 67,000.00 1977 24,000.00 1993 70,000.00 1978 24,000.00 1994 73,000.00 1979 26,000.00 1995 76,000.00 1980 27,000.00 1996 79,000.00 1981 28,000.00 1997 82,000.00 1982 29,000.00 1998 86,000.00 1983 30,000.00 1999 89,000.00 1984 31,000.00 TOTAL $ 1,323,000.00 SCHEDULE " A -3 " 15 B A L A N CE S H E E T OCTOBER 31, 1966 GENERAL FUND CITY OF EDGEWATER FLORIDA A S S E T S CASH ON HAND AND IN BANKS Cash on Hand $ 235.00 Bank of New Smyrna 1.44 First National Bank of New Smyrna 46,512.11 $ 46,748.55 RE CE I�VAB LE S Tax Sale Certificates - Schedule "B -1" $ 791.13 Lot Cleaning Liens 105.05 Paving Accounts Receivable 1,810.31 Transfers - Water Fund 20.24 2,726.73 INVESTMENTS U. S. Treasury Bills 48,800.00 INVENTORIES Gasoline $ 250.76 Supplies 174.58 425.34 FIXED - SCHEDULE "B -2" 346,427.32 CONSTRUCTION IN PROGRESS - NEW LIBRARY BUILDING 1,295.80 METER DEPOSITS 20.00 TOTAL ASSETS $ 446,443.74 L I A B I L I T I E S AND S U R P L U S ACCOUNTS PAYABLE - RECORDED $ 34.39 ACCOUNTS PAYABLE - UNRECORDED 1,995.40 ESCROW FUNDS 1,407.75 RESERVE FOR PAVING COSTS 4,793.91 PAYROLL TAXES PAYABLE 762.42 SPECIAL LIBRARY ACCOUNT 69.38 RESERVE FOR SPECIAL LIBRARY BUILDING FUND 10,704.20 PLAYGROUND ACCOUNT 36.11 APPEARANCE BOND 250.00 SURPLUS - SCHEDULE "B-3" 426,390.18 TOTAL LIABILITIES AND SURPLUS $ 446,443.74 EXHIBIT " B " 16 TAX S A L E C E R T I F I C A T E S OCTOBER 31, 1966 GENERAL FUND CITY OF EDGEWATER FLORIDA YEAR AMOUNT 1925 $ 41.57 1926 200.07 1927 137.00 1928 77.54 1929 12.92 1930 76.58 1931 12.44 1932 26.48 1933 133.70 1934 2.62 1935 12.37 1936 2.74 1937 6.26 1938 4.67 1943 17.28 1944 12.64 1945 7.45 1946 1.43 1947 1.13 1949 1.31 1950 2.93 TOTALS $ 791.13 SCHEDULE " B -1 " 17 F I X E D AS SETS OCTOBER 31, 1966 GENERAL FUND CITY OF EDGE FLORIDA Road Machinery $ 41,222.73 New City Hall 21,123.95 Furniture and Fixtures 7,819.24 City Barn Building 2,983.85 Maps 80.00 Real Estate 25,621.60 Shell Streets 4,170.44 Street Paving 129,601.30 Strand Road Fill 3,797.00 Traffic Lights 4,392.55 Police Department Equipment 6,542.00 Small Tools 1,241.76 Fire Department Equipment 20,176.45 Street Signs 2,888.50 Street Department Equipment 18,260.26 Library and Chamber of Commerce 6,950.23 Library Fixtures 1,860.22 Community House 17,984.82 Community House Equipment 7,569.09 Municipal Park and Pier 7,429.19 Picnic Area 664.36 Communications System 1,776.42 Municipal Code 5,171.51 Building Official's Automobile 2,387.82 Bridge 4,712.03 TOTALS $ 346,427.32 SCHEDULE " B -2 " 18 A N A L Y S I S OF S U R P L U S OCTOBER 31, 1966 GENERAL FUND CITY OF EDGEWATER FLORIDA Surplus - November 1, 1965 ADD: Write Off Old Outstanding Check Fixed Assets Acquired Payment on Note Payable Excess of Collections Over Expenditures DEDUCT: Adjustment For Accounts Payable Collections on Paving Accounts Receivable Fixed Assets Sold or Traded Transfer From Water Fund Receivable PRESENT SURPLUS $ 348,023.13 $ 1.44 61,890.59 1,918.26 23,435.55 87,245.84 $ 435,268.97 $ 1,029.76 2,142.47 3,600.05 2,106.51 8,878.79 $ 426,390.18 SCHEDULE " B -3 " M9 CASH R E C E I P T S AND D I S B U R S E M E N T S NOVEMBER 1. 1965 to OCTOBER 31, 1966 GENERAL FUND CITY OF EDGEWATER FLORIDA Balance as per Audit - November 1, 1965 $ 58,035.23 RECEIPTS First Federal Savings and Loan Association - Escrow $ 2,800.00 Paving Collections 5,137.91 Nat Brown - Escrow Account $ 1,000.00 Less: Licenses Purchased 310.00 690.00 Payroll Taxes Collected $ 11,336,54 Less: Payroll Taxes Paid 11,180.34 156.20 Current Taxes 84,366.93 Building Permits 1,821.00 Electrical Permits 821.40 Plumbing Permits 432.00 Business Licenses 6,917.00 Occupational Permits 560.00 Beer, Wine and Liquor Licenses 1,822..50 Fines and Forfeitures 5,039.50 Miscellaneous Income: Miscellaneous $ 581.39 Penalties 61.00 Sale of Shell 215.00 Interest on Paving 92.88 Equipment Rental 610.00 Interest From U.S. Treasury Bills 1,091.46 Sale of Office Equipment 99.50 2,751.23 Office and Storage Space Rental 1,200.00 Transfer From Water and Sewer Revenue Fund 2,106.51 Florida Power and Light Company 10,000.00 Sale of Utility Commission 150,000.00 Examination Fees 212.50 Cigarette Taxes 17,057.90 Franchise Taxes 13,901.11 Dog Tags 147.50 Garbage and Trash Collection 24,490.20 Gasoline Used $ 4,361.57 Less: Gasoline Purchases 4,108.28 253.29 Library Building Fund $ 12,066.30 Less: Library Building Fund Expenditures 1,490.80 10,575.50 Old Outstanding Checks Cancelled 1.44 TOTAL RECEIPTS 343,261.62 TOTAL TO BE ACCOUNTED FOR $ 401,296.85 EXHIBIT " C " - Page 1 20 CASH R E C E I P T S AND D I S B U R S E M E N T S NOVEMBER 1 1965 to OCTOBER 31 1966 GENERAL FUND CITY OF EDGEWATER ,FLORIDA DISBURSEMENTS U.S. Treasury Bills Purchased U.S. Treasury Bills Redeemed Paving Bradford Road and Parkwood Lane Paving Costs - Florida Shores Purchase of Utility Commission General Government Department Garbage and Trash Department Road Maintenance Department Street Paving and Improvements Dog, Cat and Pest Control Parks Maintenance and Recreation Department Street Lights Police Department Fire Department Emergencies and Contingencies Civil Defense Drainage Library Department TOTAL DISBURSEMENTS BALANCE TO BE ACCOUNTED FOR ACCOUNTED FOR AS FOLLOWS Library Petty Cash Fund Cash on Hand Bank of New Smyrna First National Bank of New Smyrna $ 197,708.54 148,908.54 $ 48,800.00 2,082.25 1,146.69 150,000.00 33,804.74 21,612.10 28,257.14 310.00 694.50 3,448.49 7,084.88 23,369.91 11,026.02 1,567.07 141.65 4,583.88 16,618.98 $ 5.00 230.00 1.44 46,512.11 $ 354,548.30 $ 46,748.55 46,748.55 EXHIBIT " C " E S T I M A T E D REVENUE NOVEMBER 1. 1965 to OCTOBER 31, 1966 GENERAL FUND CITY OF EDGEWATER, FLORIDA ORIGINAL ESTIMATE Taxes Building Permits Electric Permits Plumbing Permits Business Licenses Occupational Permits Beer, Wine and Liquor Licenses Fines and Forfeitures Miscellaneous Cigarette Tax Franchise Rebate Dog Tags Garbage and Trash Collections Office and Storage Space Rental Surplus - First National Bank of New Smyrna Utility Lines Transfer From Water and Sewer Revenue Fund Florida Power and Light Company Paving Assessments TOTALS TOTAL COLLECTIONS LESS: APPROPRIATED SURPLUS NET COLLECTIONS TOTAL EXPENDITURES EXCESS OF COLLECTIONS OVER EXPENDITURES $ 337,789.75 12,000.00 $ 325,789.75 302,354.20 $ 23,435.55 78,000.00 2,500.00 1,200.00 800.00 7,500.00 400.00 1,900.00 2,500.00 1,000.00 15,500.00 15,000.00 150.00 22,500.00 1,200.00 $ 150,150.00 21 ORDINANCE ORDINANCE AMENDED UNCOLLECTED NO. 484 NO. 485 ESTIMATE COLLECTED OVERCOLLECTED* $ 150,000.00 $ 12,000.00 $ 78,000.00 2,500.00 1,200.00 800.00 7,500.00 400,00 1,900.00 2,500.00 1,000.00 15,500.00 15,000.00 150.00 22,500.00 1,200.00 12,000.00 150,000.00 -0- -0- -0- $ 150,000.00 $ 12,000.00 $ 312,150.00 $ 84,366.93 1,821.00 821.40 432.00 6,917.00 560.00 1,822.50 5,039.50 2,963.73 17,057.90 13,901.11 147.50 24,490.20 1,200.00 12,000.00 150,000.00 2,106,51 10,000.00 2,142.47 $ 337,789.75 $ 6,366.93* 679.00 376,60 370.00 583.00 160.00* 77.50 2,539.50* 1,963.73* 1,557.90* 1,098.89 2.50 1,990,20* -0- -0- -0- 2,106.51* 10,000.00* 2,142,47* $ 25,639.75* EXHIBIT " D " BUDGET A P P R O P R I A T I O N S NOVEMBER 1. 1965 to OCTOBER 31. 1966 GENERAL FUND CITY OF EDGEWATER -FLORIDA -- ORIGINAL ORDINANCE APPROPRIATION NO. 484 GENERAL GOVERNMENT $ Mayor, Judge and Council $ 2,800.00 City Clerk 3,500.00 Office Employees 6,500.00 Attorney 2,400.00 Elections 500.00 Office Expense 3,000.00 Miscellaneous 1,000.00 Auditor 500.00 Insurance 4,000.00 Building Official and Car Expense 3,500.00 Upkeep City Hall 3,000.00 Social Security - City Share 3,200.00 Municipal Code 1,918.25 City Manager -0--- TOTALS $ 35,818. $ -0- STREET DEPARTMENT - GARBAGE AND TRASH Salaries $ 16,000.00 Repairs and Expense Truck 1,700.00 Miscellaneous 1,000.00 New Equipment 100.00 Sinking Fund (Property) 3.000.00 TOTALS $ 21,800.0 $ -0- ROAD MAINTENANCE Salaries $ 15,000.00 Truck and Tractor - Repairs and Expense 2,900.00 New Equipment 100.00 Miscellaneous 2,000.00 TOTALS $ 20,000.00 $ -0- STREET PAVING AND IMPROVEMENTS $ 10,000.00 $ -0- DOG. CAT AND PEST CONTROL $ 750.00 $ -0- PARK MAINTENANCE AND RECREATION $ 3,3 00.00 $ -0 22 ORDINANCE ORDINANCE AMENDED UNEXPENDED NO. 485 NO. 521 APPROPRIATION EXPENDED OVEREXPENDED* $ 2,800.00 3,500.00 6,500.00 2,400.00 500.00 3,000.00 1,000.00 500.00 4,000.00 3,500.00 3,000.00 3,200.00 1,918.25 -0- $ -0- $ -0- $ 35,818.25 $ 16,000.00 1,700.00 1,000.00 100.00 3.000.00 $ -0- $ -0- $ 21,800. $ 2,650.00 $ 150.00 2,075.00 1,425.00 5,660.85 839.15 2,715.60 315.60* 708.20 208.20* 3,013.22 13.22* 1,717.10 717.10* 500.00 -0- 4,519.38 519.38* 2,992.50 507.50 1,849.84 1,150.16 3,239.64 39.64* 1,918.25 -0- 80.00 80.00* $ 33, 6 3 9.58 $ 2 , 17 8.67 $ 18,140.86 $ 2,140.86* 2,825.19 1,125.19* 646.05 353.95 -0- 100.00 -0- 3.000.00 $ 21,612.10 $ 187.90 EXHIBIT " E " - Page 1 $ 15,000.00 $ 16,117.09 $ 1,117.09* 2,900.00 3,259.26 359,26* 100.00 7,851.00 7,751.00* 2,000.00 1,029.79 970.21 $ -0- $ -0- $ 20,000.00 $ 28,257.14 $ 8,257.14* $ -0- $ -0- $ 10,000.00 $ 310.00 $ 9,690.00 $ -0- $ -0- $ 750.00 $ 694.50 $ 55.50 $ -0- $ -0- $ 3, 300.00 $ 2 , 7 80.25 $ 519.75 EXHIBIT " E " - Page 1 BUDGET APPROPRIATIONS NOVEMBER 1 1965 to OCTOBER 31, 1966 GENERAL FUND CITY OF EDGEWATER, FLORIDA ��.. -...rte. �-�. r ORIGINAL ORDINANCE APPROPRIATIONS NO. 484 STREET LIGHTS POLICE DEPARTMENT Salaries Gas, Oil and Repairs Telephone Radio Service Supplies Miscellaneous Prisoner Fees New Equipment $ 8, 600.00 $ -0- S 17,500.00 2,000.00 150.00 300.00 800.00 250.00 150.00 1,200.00 TOTALS FIRE DEPARTMENT Salaries Fire Hydrants Truck Expense New Equipment Telephone Electric Insurance Miscellaneous TOTALS EMERGENCIES AND CONTINGENCIES CIVIL DEFENSE DRAINAGE $ 22,350. $ -0- $ 3,200.00 5,000.00 225.00 2,500.00 150.00 200.00 280.00 500.00 $ 1 2,055.00 $ -0- $ 5,000.00 $ -0- $ 500.00 $ -0- $ 2,500.00 $ -0- 23 ORDINANCE ORDINANCE AMENDED UNEXPENDED NO. 485 NO. 521 APPROPRIATION EXPENDED OVEREXPENDED* $ -0- $ (1, 000.00) $ 7,600.00 $ 7,084.88 $ 515.12 $ -0- $ -0- $ -0- $ -0- $ -0- $ 1,150.00 500.00 $ 1,65 $ -0- $ (3,000.00) $ (300.00) $ 2,500.00 $ 18,650.00 2,000.00 150.00 300.00 800.00 250.00 150.00 1,700.00 $ 24, 000.00 $ 3,200.00 5,000.00 225.00 2,500.00 150.00 200.00 280.00 500.00 $ 12,055.0 $ 2,000.00 $ 200.00 $ 5,000.00 $ 18,900.29 1,852.81 95.20 125.98 286.33 297.90 122.00 1,689.40 $ 23,369. $ 2,644.00 4,387.50 114.39 2,921.94 188.42 106.52 175.00 488.25 $ 11, 0 2 6.02 $ 1,567.07 $ 141.65 $ 4,583.88 $ 250.29* 147.19 54.80 174.02 513.67 47.90* 28.00 10.60 $ 63 0.09 $ 556.00 612.50 110.61 421.94* 38.42* 93.48 105.00 11.75 $ 1,0 28.98 $ 432.93 $ 58.35 $ 416.12 EXHIBIT " E " - Page 2 BUDGET A P P R O P R I A T TONS NOVEMBER 1. 1965 to OCTOBER-31,-1966 GENERAL FUND CITY OF_EDGEWATER, FLORIDA ORIGINAL ORDINANCE APPROPRIATION NO. 484 LIBRARY New Library Building Salaries Books Miscellaneous New Equipment CAPITAL OUTLAY CITY MANAGER UTILITY SYSTEM PURCHASE FUND $ -0- 2,750.00 600.00 1,200.00 -0- TOTALS $ 4,550.00 $ -0- $ 2,924.75 $ -0- $ 1.00 $ -0- $ 1.00 $ 15 0,000.00 GRAND TOTALS $ 150,150.00 $ 150,000.00 24 ORDINANCE ORDINANCE AMENDED UNEXPENDED NO. 485 NO. 521 APPROPRIATION EXPENDED OVEREXPENDED* $ 12,000.00 $ 12,000.00 $ 12,000.00 $ -0- 2,750.00 2,797.50 47.50* $ 150.00 750.00 723.37 26.63 1,200.00 881.61 318.39 -0- 216.50 216.50* $ 12,000.00 $ 150.00 $ 16,700.00 $ 16,618.98 $ 81.02 $ -0- $ 1.00 $ 2,925.75 $ 668.24 $ 2,257.51 $ - 0 - $ -0- $ 1.00 $ -0- $ 1.00 $ -0- $ (1.00) $ 150,000.00 $ 150,000.00 $ -0- $ 12,000.00 $ -0- $ 312,150.00 $ 302,354.20 $ 9,795.80 EXHIBIT " E " CONSOLIDATED BALANCE S H E E T OCTOBER 31, 1966 ALL WATERWORKS AND SEWER SYSTEM FUNDS CITY OF EDGEWATER, FLORIDA A S S E T S CASH ON HAND AND IN BANKS Cash on Hand Bank of New Smyrna: Revenue Fund Operation and Maintenance Fund ..Renewal and Replacement Fund Debt Service Reserve Bond and Interest Sinking Fund ACCOUNTS RECEIVABLE Water Consumers Sewer Accounts INVESTMENTS U. S. Treasury Bills: Bond Interest and Sinking Fund Renewal and Replacement Fund Debt Service Reserve FIXED - EXHIBIT " G " INVENTORY OF MATERIAL $ 517.40 $ 11,337.53 447.47 2,908.74 5,033.00 13,725.65 33,452.39 $ 33,969.79 $ 2,011.24 2,728.00 $ 10,759.08 49,905.20 94,967.00 4,739.24 155,631.28 1,972,625.94 3,556.23 TOTAL ASSETS $ 2,170,522.48 25 L I A B I L I T I E S AND S U R P L U S ACCOUNTS PAYABLE - UNRECORDED $ 865.74 PAYROLL TAXES PAYABLE 206.72 REFUNDABLE LINE EXTENSION DEPOSITS 8,137.16 TRANSFERS - GENERAL FUND 20,24 METER DEPOSITS 12,540.30 WATERWORKS AND SEWER SYSTEM REFUNDING AND IMPROVEMENT REVENUE BONDS - SERIES "A" 351,000.00 WATERWORKS AND SEWER SYSTEM REFUNDING AND IMPROVEMENT REVENUE BONDS - SERIFS "B" 1,323,000.00 ESCROW FUNDS 500.00 SURPLUS 474,252.32 TOTAL LIABILITIES AND SURPLUS $ 2,170,522.48 EXHIBIT " F " B A L A N C E S H E E T OCTOBER 31, 1966 WATERWORKS AND SEWER SYSTEM REVENUE FUND CITY OF EDGEWATER. FLORIDA A S S E T S CASH ON HAND AND IN BANKS Cash on Hand $ 517.40 Bank of New Smyrna 11.337.53 $ 11,854.93 WATER CUSTOMERS' ACCOUNTS RECEIVABLE 2,011.24 SEWER ACCOUNTS RECEIVABLE 2,728.00 FIXED Land $ 12,000.00 Sewer System 1,367,273.47 Water Plant and Distribution System 380,094.80 Line Extensions 128,581.20 Improvements to Water Plant 20,473.86 Water Tank #2 50,331.33 Equipment 886.22 Lawn Mower 125.00 Bookkeeping Machine 5,090.00 Generator 2,080.00 1959 Chevrolet Truck 2,410.56 1965 International Harvester Truck 2,586.00 Communications Equipment 538.50 3,000 Gallon Storage Tank - 1/3 Cost 155.00 1,972,625.94 INVENTORY OF MATERIALS 3,556.23 TOTAL ASSETS $ 1,992,776.34 26 L I A B I L I T I E S AND S U R P L U S METER DEPOSITS $ 12,540.30 ESCROW FUNDS 500.00 WATERWORKS AND SEWER SYSTEM REFUNDING AND IMPROVEMENT REVENUE BONDS - SERIES " A " 351,000.00 WATERWORKS AND SEWER SYSTEM REFUNDING AND IMPROVEMENT REVENUE BONDS - SERIES " B 1,323,000.00 TRANSFERS - GENERAL FUND 20.24 REFUNDABLE LINE EXTENSION DEPOSITS 8,137.16 SURPLUS - SCHEDULE "G -1" 297,578.64 TOTAL LIABILITIES AND SURPLUS $ 1,992,776.34 EXHIBIT " G " 27 A N A L Y S I S OF S U R P L U S OCTOBER 31, 1966 WATERWORKS AND SEWER SYSTEM REVENUE FUND CITY OF EDGEWATER FLORIDA SURPLUS - November 1, 1965 $ 73,672.53 ADD: Bonds Retired $ 9,000.00 Refundable Line Extension Deposits Adjustment 4.36 New Lawn Mower - Operation and Maintenance Fund 125.00 Water Line Extensions - Renewal and Replacement Fund 37,878.28 New Bookkeeping Machine 5,090.00 Increase in Inventory 1,475.12 Reduction of Liability - General Fund Transfer 2,106.51 Land 12,000.00 Sewer System, Transfer From Construction Fund 162,677.45 Revenues 150,780.68 381,137.40 $ 454,809.93 DEDUCT: Bookkeeping Machine Traded $ 2,750.00 Accounts Receivable Adjustment 192.42 Transfers 154,288.87 157,231.29 PRESENT SURPLUS $ 297,578.64 SCHEDULE " G -1 " 28 CASH R E C E I P T S AND D I S B U R S E M E N T S NOVEMBER 1 1965 to OCTOBER 31 1966 WATERWORKS AND SEWER SYSTEM REVENUE FUND CITY OF EDGEWATER FLORIDA Balance as per Audit - November 1, 1965 RECEIPTS Accounts Receivable: Water Sewer Meter Deposits Less: Refunds Refundable Line Extension Deposits Less: Refunds Connection Charges Service Charges Utility Taxes Hydrant Rental Penalties Reimbursement for Line Damages and Material Miscellaneous Interest From Investments Transfer From Operation and Maintenance Sewer Connection Charges Nat Brown - Escrow Account Less: Connection and Deposit Charges TOTAL RECEIPTS TOTAL TO BE ACCOUNTED FOR DISBURSEMENTS Transfer to Operation and Maintenance Fund Transfer to Sinking Fund Transfer to Renewal and Replacement Fund Transfer to Reserve Account Transfer to General Fund TOTAL DISBURSEMENTS BALANCE TO BE ACCOUNTED FOR ACCOUNTED FOR AS FOLLOWS Cash on Hand Bank of New Smyrna $ 92,902.44 225.50 12.56 5,210.00 1,112 .50 27,432.29 4,387.50 54.61 $ 44,308.24 48,594.20 $ 2,432.50 2,207.00 $ 818.00 805.44 1,013.20 17.50 7,025.14 9,121.34 2,625.00 $ 2,500.00 2,000.00 500.00 $ 35,500.44 57,756.26 52,575.42 6,350.24 2,106.51 $ 14,504.22 151,639.58 $ 166,143.80 154,288.87 $ 11,854.93 $ 517.40 11,337.53 11,854.93 EXHIBIT " H " 29 E S T I M A T E D REVENUE NOVEMBER 1, 1965 to OCTOBER 31, 1966 WATERWORKS AND SEWER SYSTEM REVENUE FUND CITY OF EDGEWATER FLORIDA Water Sales Connection Charges - Water Service Charges Hydrant Rentals Sewer Sales Connection Charges - Sewer Miscellaneous Utility Tax Interest on Investments Transferred From Operation and Maintenance Fund TOTALS BUDGET A P P R O P R I A T I O N S NOVEMBER 1, 1965 to OCTOBER 31, 1966 WATERWORKS AND SEWER SYSTEM REVENUE FUND CITY OF EDGEWATER FLORIDA UNEXPENDED APPROPRIATED EXPENDED OVER EXPENDED* Operation and Maintenance Fund Bond and Interest Sinking Fund Debt Service Reserve Renewal and Replacement Fund Transferred to General Fund TOTALS $ 35,500.00 $ 35,500.44 UNCOLLECTED ESTIMATED COLLECTED OVERCOLLECTED* $ 45,000.00 $ 44,081.40 $ 918.60 3,300.00 5,210.00 1,910.00* 800.00 1,112.50 312.50* 5,000.00 4,387.50 612.50 48,000.00 48,617.70 617.70* 750.00 2,625.00 1,875.00* 350.00 1,167.81 817.81* 25,000.00 27,432.29 2,432.29* 5,200.00 7,025.14 1,825.14* -0- 9,121.34 9,121.34* $ 13 $ 15 0,780.68 $ 17, 380.68* BUDGET A P P R O P R I A T I O N S NOVEMBER 1, 1965 to OCTOBER 31, 1966 WATERWORKS AND SEWER SYSTEM REVENUE FUND CITY OF EDGEWATER FLORIDA UNEXPENDED APPROPRIATED EXPENDED OVER EXPENDED* Operation and Maintenance Fund Bond and Interest Sinking Fund Debt Service Reserve Renewal and Replacement Fund Transferred to General Fund TOTALS $ 35,500.00 $ 35,500.44 57,756.26 57,756.26 9,000.00 6,350.24 31,143.74 52,575.42 -0- 2,106.51 $ 133,40 $ 154,288.87 EXHIBIT " I " $ .44* -0- 2,649.76 21,431.68* 2,106.51* $ 20,888.87* 30 B A L A N C E S H E E T OCTOBER 31, 1966 WATERWORKS AND SEWER SYSTEM OPERATION AND MAINTENANCE FUND CITY OF EDGEWATER FLORIDA A S S E T S CASH IN BANK Bank of New Smyrna TOTAL ASSETS L I A B I L I T I E S AND S U R P L U S ACCOUNTS PAYABLE - UNRECORDED PAYROLL TAXES PAYABLE SURPLUS Surplus - November 1, 1965 $ 8,956.44 Add: Transfers From Revenue Fund 35,500.44 $ 44,456.88 Deduct: Operating Expenses - Water Department Sewer Department Transfer to Revenue Fund - Balance at End of Year (1964 -65) Transfer to Revenue Fund - Equipment Accounts Payable Adjustment $ 19,368.15 15,601.64 $ 34,969.79 $ 447.47 $ 447.47 $ 865.74 206.72 9,121.34 125.00 865.74 45,081.87 (624.99) $ 447.47 TOTAL LIABILITIES AND SURPLUS EXHIBIT " J " 31 C A S H R E C E I P T S AND D I S B U R S E M E N T S NOVEMBER 1, 1965 to OCTOBER 31, 1966 WATERWORKS AND SEWER SYSTEM OPERATION AND MAINTENANCE FUND CITY OF EDGEWATER FLORIDA Balance as per Audit - November 1, 1965 RECEIPTS Transfer From Revenue Fund Payroll Taxes Collected - Sewer Payroll Taxes Paid - Sewer TOTAL RECEIPTS TOTAL TO BE ACCOUNTED FOR DISBURSEMENTS Transfer to Revenue Fund WATER DEPARTMENT Salaries and Wages Social Security Expense Power Chemicals Supplies Truck Expense Repairs and Replacement Telephone Printing, Office Supplies and Postage Professional Services Miscellaneous Tank Service Contract Equipment Rental Insurance Office and Storage Space Rental SEWER DEPARTMENT Salaries and Wages Social Security Expense Electricity Chemicals Supplies Truck Expense Repairs and Replacements Telephone Printing $ 35,500.44 $ 2,398.83 2,357.01 41.82 $ 9,522.44 410.73 2,53 529.96 1,364.21 541.71 440.53 285.59 349.42 250.00 319.20 500.00 55.00 1,060.58 1,200.00 $ 8,175.10 295.33 2,329.09 2,231.39 210.68 220.42 419.02 137.76 2 82 .14 $ 9,121.34 19,368.15 $ 9,121.34 35,542.26 $ 44,663.60 EXHIBIT " K " - Page 1 32 CASH R E C E I P T S AND D I S B U R S E M E N T S NOVEMBER 1. 1965 to OCTOBER 31, 1966 WATERWORKS AND SEWER SYSTEM OPERATION AND MAINTENANCE FUND CITY OFEDGEWATER, FLORIDA DISBURSEMENTS - CONTINUED SEWER DEPARTMENT - Continued Miscellaneous Expense Machinery Rental Auditing - Sewer System Insurance TOTAL DISBURSEMENTS $ 258.41 110.00 250.00 807.30 $ 15,726.64 BALANCE TO BE ACCOUNTED FOR ACCOUNTED FOR AS FOLLOWS Bank of New Smyrna $ 44.216.13 $ 447.47 447.47 EXHIBIT " K " 33 E S T I M A T E D REVENUE NOVEMBER 1. 1965 to OCTOBER 31, 1966 WATERWORKS AND SEWER SYSTEM OPERATION AND MAINTENANCE FUND CITY OF EDGEWATER FLORIDA UNCOLLECTED ESTIMATED COLLECTED OVERCOLLECTED* Transfer From Revenue Fund $ 35,500.00 $ 35,500.44 $ .44* BUDGET A P P R O P R I A T I O N S NOVEMBER 1. 1965 to OCTOBER 31, 1966 WATERWORKS AND SEWER SYSTEM OPERATION AND MAINTENANCE FUND CITY OF EDGEWATER. FLORIDA EXHIBIT " L " - Page 1 APPROPRIATED EXPENDED UNEXPENDED OVEREXPENDED* WATER DEPARTMENT Salaries $ 8,500.00 $ 9,522.44 $ 1,022.44* Payroll Taxes 300.00 410.73 110,73* Power 2,600.00 2,538.78 61.22 Chemicals 400.00 529.96 129.96* Tank Maintenance 500.00 500.00 -0- Supplies 1,600.00 1064.21 235.79 Truck Expense 550.00 541.71 8.29 Repairs and Replacements 350.00 440.53 90,53* Telephone 300.00 285.59 14.41 Printing and Office Supplies 300.00 349.42 49.42* Professional Services 300.00 250.00 50.00 Insurance 300.00 1,060.58 760.58* Equipment Rental 300.00 55.00 245.00 Miscellaneous 500.00 319.20 180.80 Office and Storage Space Rental 600.00 1,200,00 600.00* TOTALS WATER DEPARTMENT $ 17 ,400.00 $ 19 ,368.15 $ 1,968.15* EXHIBIT " L " - Page 1 34 BUDGET AP P R O P R I A T IONS NOVEMBER 1. 1965 to OCTOBER 31, 1966 WATERWORKS AND SEWER SYSTEM OPERATION AND MAINTENANCE FUND CITY OF EDGEWATER FLORIDA UNEXPENDED APPROPRIATED EXPENDED OVEREXPENDED* SEWER DEPARTMENT Salaries and Wages Electric Chemicals Supplies Truck Expense Repairs and Replacements Telephone Printing, Office Supplies and Postage Professional Services Insurance Equipment Rental Office Space Rental Miscellaneous Payroll Taxes $ 8,500.00 $ 8,175.10 $ 324.90 3,000.00 2,329.09 670.91 2,100.00 2,231.39 131.39* 800.00 210.68 589.32 500.00 220.42 279.58 300.00 419,02 119.02* 300.00 137.76 162.24 300.00 282.14 17.86 300.00 250.00 50.00 300.00 807.30 507.30* 300.00 110.00 190.00 600.00 -0- 600.00 500.00 258.41 241.59 300.00 295.33 4.67 TOTALS SEWER DEPARTMENT TOTALS WATER AND SEWER DEPARTMENT $ 18,100. $ 15,726. $ 2,373.36 $ 35,500.00 $ 35,094.79 $ 405.21 EXHIBIT " L " 35 • B A L A N C E S H E E T a OCTOBER 31, 1966 WATERWORKS AND SEWER SYSTEM BOND AND INTEREST SINKING FUND CITY OF EDGEWATER FLORIDA AS S E T S CASH IN BANK Bank of New Smyrna INVESTMENTS U. S. Treasury Bills, Due January 19, 1967 TOTAL ASSETS L I A B I L I T I E S AND S U R P L U S LIABILITIES SURPLUS Surplus - November 1, 1965 Add: Transfer From Revenue Fund Interest on Investments Deduct: Transfer to Revenue Fund Bonds Retired Interest on Bonds $ 43,880.97 $ 57,756.26 948.18 58,704.44 $ 102,585.41 $ 13,725.65 10,759.08 $ 24,484.73 $ -0- $ 948.18 9,000.00 68,152.50 78,100,68 24,484.73 TOTAL LIABILITIES AND SURPLUS $ 24,484.73 EXHIBIT " M " 36 CASH R E C E I P T S AND D I S B U R S E M E N T S NOVEMBER 1_, 1965 to OCTOBER 31, 1966 WATERWORKS AND SEWER SYSTEM BOND AND INTEREST SINKING FUND CITY OF_EDGEWATER, FLORIDA Balance as per Audit - November 1, 1965 RECEIPTS Transfers From Revenue Fund Interest on Treasury Bills U. S. Treasury Bills Redeemed Less: U. S. Treasury Bills Purchased TOTAL RECEIPTS TOTAL TO BE ACCOUNTED FOR DISBURSEMENTS Transfers to Revenue Fund - Interest on Treasury Bills Bond Retired Interest on Bonds TOTAL DISBURSEMENTS BALANCE TO BE ACCOUNTED FOR ACCOUNTED FOR AS FOLLOWS Bank of New Smyrna $ 57,756.26 948.18 $ 62,051.82 29,511.73 32,540.09 $ 948,18 9,000.00 68,152.50 $ 581.80 91,244.53 $ 91, 826.33 78,100.68 $ 13,725.65 13,725.65 EXHIBIT " N " 37 E S T I M A T E D REVENUE NOVEMBER 1, 1965 to OCTOBER 31, 1966 WATERWORKS AND SEWER SYSTEM BOND AND INTEREST SINKING FUND CITY OF EDGEWATER, FLORIDA UNCOLLECTED ESTIMATED COLLECTED OVERCOLLECTED* Transfer From Revenue Fund $ 57,756.26 Interest From U. S. Treasury Bills -0- $ 57,756.26 $ -0- 948.18 948.18* TOTALS $ 57, 7 5 6.26 $ 58 , 7 04.44 $ 948.18* B U D G E T A P P R O P R I A T I O N S NOVEMBER-1-1965 to OCTOBER 31 1966 WATERWORKS AND SEWER SYSTEM BOND AND INTEREST SINKING FUND EXHIBIT " 0 " CITY OF EDGEWATER FLORIDA UNEXPENDED APPROPRIATED EXPENDED OVEREXPENDED* Interest - Series "A" $ 16,886.25 $ 16,886.25 $ -0- Interest - Series "B" 31,870,01 51,266.25 19,396.24* Bonds Retired 9,000.00 9,000.00 -0- Interest Transferred to Revenue Fund -0- 948.18 948.18* TOTALS $ 57,756.26 $ 78,100.68 $ 20,344.42* EXHIBIT " 0 " W B A L A N C E S H E E T OCTOBER 31, 1966 WATERWORKS AND SEWER SYSTEM DEBT SERVICE RESERVE CITY OF EDGEWATER, FLORIDA A S S E T S CASH IN BANK Bank of New Smyrna INVESTMENTS U. S. Treasury Bills - Due July 31, 1967 TOTAL ASSETS L I A B I L I T I E S AND S U R P L U S LIABILITIES SURPLUS Surplus - November 1, 1965 Add: Interest From Investments Transfer From Revenue Fund Deduct: Transfers to Revenue Fund TOTAL LIABILITIES AND SURPLUS $ 3,416.83 $ 93,649.76 $ 5,033.00 94,967.00 $ 100,000.00 $ -0- 6,350.24 9,767.07 $ 103,416.83 3,416.83 100,000.00 $ 100,000.00 EXHIBIT " P " 39 C A S H R E C E I P T S AND D I S B U R S E M E N T S NOVEMBER 1 1965 to OCTOBER 31 1966 WATERWORKS AND SEWER SYSTEM DEBT SERVICE RESERVE CITY OF EDGEWATER, FLORIDA Balance as per Audit - November 1, 1965 RECEIPTS Transfers From Revenue Fund Interest on Investments - Current Year TOTAL RECEIPTS TOTAL TO BE ACCOUNTED FOR DISBURSEMENTS U. S. Treasury Bills Purchased U. S. Treasury Bills Redeemed Transfer to Revenue Fund: Interest on Investments TOTAL DISBURSEMENTS BALANCE TO BE ACCOUNTED FOR ACCOUNTED FOR AS FOLLOWS Bank of New Smyrna $ 167,698.89 158,587.43 $ 9,111.46 $ 6,350.24 3,416.83 3,416.83 $ 7,794.22 9,767.07 $ 17,561.29 12,528.29 $ 5,033.00 5,033.00 EXHIBIT " Q '' 40 E S T I M A T E D R E V E N U E NOVEMBER 1, 1965 to OCTOBER 31, 1966 WATERWORKS AND SEWER SYSTEM DEBT SERVICE RESERVE CITY OF EDGEWATER FLORIDA UNCOLLECTED ESTIMATED COLLECTED OVERCOLLECTED* Transfers From Revenue Fund Interest From U. S. Treasury Bills TOTALS $ 9,000.00 $ 6,350.24 $ 2,649.76 -0- 3,416.83 3,416.83'^ $ 9,000.00 $ 9,767.07 $ 767.07* BUDGET A P P R O P R I A T IONS NOVEMBER 1 1965 to OCTOBER 31 1966 WATERWORKS AND SEWER SYSTEM DEBT SERVICE RESERVE CITY OF EDGEWATER FLORIDA UNEXPENDED APPROPRIATED EXPENDED OVEREXPENDED* Unappropriated Surplus Interest Transferred to Revenue Fund TOTALS $ 9,000.00 $ -0- $ 9,000.00 -0- 3,416.83 3,416.83* $ 9,000.00 $ 3,416.83 $ 5,583.17 EXHIBIT " R " 41 BALANCE S H E ET OCTOBER 31, 1966 WATERWORKS AND SEWER SYSTEM RENEWAL AND REPLACEMENT FUND CITY OF EDGEWATER FLORIDA A S S E T S CASH IN BANK Bank of New Smyrna INVESTMENTS U. S. Treasury Bills, Due December 1, 1966 TOTAL ASSETS L I A B I L I T I E S AND S U R P L U S LIABILITIES SURPLUS Surplus - November 1, 1965 $ 43,240.39 Add: Adjustment For Accounts Payable $ 380.64 Transfers From Revenue Fund 52,575.42 Interest on Investments - Current Year 1,599.18 54,555.24 Deduct: Transfer to Construction Fund - Sewer Extensions Transfer to Revenue Fund - Water Line Extensions Bookkeeping Machine Interest on Investments TOTAL LIABILITIES AND SURPLUS $ 97,795.63 $ 2,908.74 49,905.20 $ 52,813.94 $ -0- $ 1,504.23 37,878.28 4,000.00 1,599.18 44,981.69 52,813.94 $ 52,813.94 EXHIBIT " S " 42 C A S H R E C E I P T S AND D I S B U R S E M E N T S NOVEMBER 1. 1965 to OCTOBER 31. 1966 WATERWORKS AND SEWER SYSTEM RENEWAL AND REPLACEMENT FUND CITY OF EDGEWATER FLORIDA Balance as per Audit - November 1, 1965 RECEIPTS Transfer From Revenue Fund Interest on U. S. Treasury Bills TOTAL RECEIPTS TOTAL TO BE ACCOUNTED FOR DISBURSEMENTS U. S. Treasury Bills Purchased U. S. Treasury Bills Redeemed Interest Transfer to Revenue Fund Water Department: Wages Social Security Expense Materials Repairs and Extensions Equipment Rental New Equipment Engineering Sewer Department: Materials Wages Social Security Expense Repairs and Extensions Equipment Rental Engineering Line Extension TOTAL DISBURSEMENTS BALANCE TO BE ACCOUNTED FOR ACCOUNTED FOR AS FOLLOWS Bank of New Smyrna $ 52,575.42 1,599.18 $ 128,822.26 12 1,400.82 $ 7,421.44 1,599.18 41,878.28 $ 284.86 11.98 7,177.37 28,836.39 586.05 4,000.00 981.63 1.504.23 $ 551.33 85.15 3.58 58.33 120.00 225.00 460.84 $ 1,137.27 54,174.60 $ 55,311.87 52,403.13 $ 2,908.74 2,908.74 EXHIBIT " T " 43 E S T I M A T E D REVENUE NOVEMBER 1 1965 to OCTOBER 31 1966 WATERWORKS AND SEWER SYSTEM RENEWAL AND REPLACEMENT FUND CITY OF EDGEWATER, FLORIDA UNCOLLECTED ESTIMATED COLLECTED OVERCOLLECTED* Transfer From Revenue Fund $ 31,143.74 $ 52,575.42 $ 21,431.68* Interest on Investments -0- 1,599.18 1,599.18* TOTALS $ 3 1,143.74 $ 5 4,174.60 $ 2 B U D G E T A P P R O P R I A T I O N S NOVEMBER 1 1965 to OCTOBER 31 1966 WATERWORKS AND SEWER SYSTEM RENEWAL AND REPLACEMENT FUND CITY OF EDGEWATER FLORIDA UNEXPENDED APPROPRIATED EXPENDED OVEREXPENDED* Capital Improvements Interest Transferred to Revenue Fund TOTALS $ 31,143.74 $ 43,382.51 $ 12,238.77* -0- 1,599.18 1,599.18* $ 31,143.74 $ 44,981.69 $ 13,837.95* EXHIBIT " U " CASH R E C E I P T S AND D I S B U R S E M E N T S NOVEMBER 1. 1963 to OCTOBER 31 1966 CONSTRUCTION FUND .TTY OF EDGEWATER FLORIDA NOVEMBER 1, 1963 TO OCTOBER 31, 1965 Balance - Bank of New Smyrna - November 1, 1965 RECEIPTS Interim Loan - Bank of New Smyrna Proceeds From Sale of Bonds Accrued Interest on Sale of Bonds Interest From U.S. Treasury Bills U.S. Public Health Grant Transfer From Renewal and Replacement Fund U.S. Treasury Bills Redeemed Less: U.S. Treasury Bills Purchased TOTAL RECEIPTS TOTAL TO BE ACCOUNTED DISBURSEMENTS Work In Progress: Sewer Lines Pumping Station Sewer Plant Water Tank Engineers and Testing Easements Field Inspections and Audits Legal and Administrative Capitalized Interest: Interest on Interim Loan Transfer to Sinking Fund TOTAL WORK IN PROGRESS Sewer Line Extensions Water Line Extensions Water Plant Improvements Generator Transfer to Revenue Fund: Interest on Treasury Bills Reimbursement For Truck Purchased Accrued Interest Transferred to Sinking Fund Payoff of Interim Loan U.S. Treasury Bills Purchased Less: U.S. Treasury Bills Redeemed TOTAL DISBURSEMENTS BALANCE TO BE ACCOUNTED ACCOUNTED FOR AS FOLLOWS Bank of New Smyrna 866,795.72 86,267.00 173,961.38 -0- 127,106.88 5,604.70 10,000.00 7,244.34 $ 5,639.76 73,740.24 79,380.00 $ 1,356,360.02 559.22 -0- 20,473.86 2,080.00 $ 3,301.37 1.986.00 5,287.37 18,512.82 $ 663,315.30 805,000.00 571,652.50 91.662.80 $ 805,000.00 1,323,000.00 18,512.82 3,301.37 162,600.00 559.22 $ 2,312,973.41 $ 2,312,973.41 2,299,936.09 $ 13,037.32 13,037.32 44 NOVEMBER 1, 1965 NOVEMBER 1, 1963 TO TO OCTOBER 31, 1966 OCTOBER 31, 1966 $ 13,037.32 $ 805,000.00 1,323,000.00 18,512.82 $ 795.21 4,096.58 162,600.00 231,204.79 1,504.23 2,063.45 $ 139.541.99 91.662.80 91.662.80 93,962.24 $ 2,406,935.65 $ 106,999.56 $ 2,406,935.65 $ 866,795.72 86,267.00 173,961.38 $ 50,331.33 50,331.33 3,588.92 130,695.80 5,604.70 10,000.00 9,080.00 16,324.34 79,380.00 $ 63,000.25 $ 1,419,360.27 1,504.23 2,063.45 41,699.87 41,699.87 20,473.86 2,080.00 795.21 $ 4,096.58 1.986.00 6,082.58 18,512.82 805,000,00 $ 663,315.30 571,652.50 91.662.80 106,999.56 2,406,935.65 $ -0- $ -0- ME -0- EXHIBIT " V " 45 I N C O M E AND E X P E N S E S T A T E M E N T NOVEMBER 1 1965 to OCTOBER 31 1966 WATERWORKS AND SEWER SYSTEM FUNDS CITY OF EDGEWATER FLORIDA INCOME Water Sales $ 44,081.40 Connection Charges 5,210.00 Service Charges 1,112.50 Hydrant Rentals 4,387.50 Miscellaneous Income 154.61 Sewer Charges 48,617.70 Sewer Connection Charges 2,625.00 TOTAL RECEIPTS FXPENSE WATER DEPARTMENT Salaries and Wages $ 9,522.44 Payroll Taxes 410.73 Power 2,538.78 Chemicals 529.96 Supplies 1,364.21 Truck Expense 541.71 Repairs and Replacements 440.53 Telephone 285.59 Printing, Office Supplies and Postage 349.42 Professional Services 250.00 Miscellaneous Expense 819.20 Equipment Rental 55.00 Insurance 1,060.58 Office and Storage Space Rental 1,200.00 Bad Debts 83.47 $ 19,451.62 SEWER DEPARTMENT Salaries and Wages $ 8,175.10 Payroll Taxes 295.33 Power 2,329.09 Chemicals 2,231.39 Supplies 210.68 Truck Expense 220.42 Repairs and Replacements 419.02 Telephone 137.76 $ 106,188.71 EXHIBIT " W " - Page 1 46 I N C O M E AND E X P E N SE S T A T E M E N T NOVEMBER 1. 1965 to OCTOBER 31, 1966 WATERWORKS AND SEWER SYSTEM FUNDS CITY OF EDGEWATER FLORIDA EXPENSE - CONTINUED SEWER DEPARTMENT - Continued Printing, Office Supplies and Postage $ 282.14 Miscellaneous 258.41 Machinery Rental 110.00 Auditing 250.00 Insurance 807.30 Bad Debts 108.95 $ 15,835.59 TOTAL EXPENSE NET INCOME FROM OPERATIONS OTHER INCOME AND EXPENSE Utility Taxes $ 27,432.29 Interest From U. S. Treasury Bills 7,025.41 Reimbursement for Line Damages 1,013.20 $ 35,470.90 Deduct: Interest on Waterworks and Sewer System Bonds 68,152.50 NET OTHER EXPENSE NET INCOME OVER EXPENSE $ 35,287.21 $ 70,901.50 32,681.60 $ 38,219.90 EXHIBIT " W " 47 IN S U R A N C E C O V E R A G E OCTOBER 31, 1966 CITY OF EDGEWATER. FLORIDA (Required Under Ordinance #400) SECTION K (3) Requirement: Auto Liability Insurance Limits - $50/100,000 Bodily Injury; $10,000 Property Damage Policy In Force: NAC 10 -52 -66 Insurance Company of North America Agent: J. E. Tumblin Agency, New Smyrna Beach, Florida Period: 12/19/65 to 12/19/66 Limits: $100/300,000 Bodily Injury; $25,000 Property Damage SECTION K (1) (2) ( Requirement: Fire and Extended Coverage on Insurable Portions of the Water and Sewer Project (2) Requirement: Public Liability Insurance Limits: $50/100,000 Bodily Injury; $10,000 Property Damage Policy In Force: Package Policy #AGP -18 -20 Insurance Company of North America Agent: J. E. Tumblin Agency, New Smyrna Beach, Florida Period: 12/19/64 to "Until Cancelled" (1) Property Covered - Water System Blanket Policy - 90% Coinsurance 1. Elevated Steel Water Tank Situated N/S E. Park Ave., Edgewater 2. AAA Water Treatment Plant Building Situated N/S E. Park Ave., Edgewater 3. Machinery and Equipment While Contained in Item #2 4. ICM Pump House 12 Situated Approximately 2 mi. W of R.R. at Edgewater Well Field 5. ICM Pump House 1 Situated Approximately 2 mi. W of R.R. at Edgewater Well Field 6. Machinery and Equipment While Contained in Item #4 7. Machinery and Equipment While Contained in Item #5 ProRerty Covered - Sewer System 1. AAA Concrete and Steel Sewage Treatment Plant Situated W End of Ocean Ave. 2. Pumping Station #3, Situated East End of River- view Avenue 3. Pumping Station #4, Situated Oakridge and Drainage Canal EXHIBIT " X " - Page 1 M IN S U R A N C E C O V E R A G E OCTOBER 31, 1966 CITY OF EDGEWATER FLORIDA SECTION K (1) (2) - CONTINUED 4. Pumping Station #6, Situated 16th and Evergreen (2) Liability Limits: $100/300,000 Personal Injury and Property Damage EXHIBIT " X " Streets 5. Pumping Station #7, Situated W End of Joyce Street 6. Lift (Pumping) Station #I, Situated Indian River Blvd. and Riverside 7. Lift (Pumping) Station #2, Situated Merrimack and Riverside 8. Lift (Pumping) Station #5, Situated West Pine Bluff Street (2) Liability Limits: $100/300,000 Personal Injury and Property Damage EXHIBIT " X " M C A S H R E C E I P T S AND D I S B U R S E M E N T S NOVEMBER 1 1965 to OCTOBER 31 1966 COMMUNITY CENTER FUND r i CITY OF EDGEWATER FLORIDA Balance as per Audit - November 1, 1965 RECEIPTS Rents TOTAL TO BE ACCOUNTED FOR DISBURSEMENTS Salaries Supplies Utilities Repairs Exterminating Fuel Payroll Taxes TOTAL DISBURSEMENTS BALANCE TO BE ACCOUNTED FOR ACCOUNTED FOR AS FOLLOWS First National Bank of New Smyrna Beach $ 172.60 1,609.59 $ 1,782.19 $ 995.00 63.76 268.66 30.90 113.49 146.05 39.53 1,657.39 $ 124.80 124.80 EXHIBIT " Y "