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FY 1964 Audit Report MAYOR COUNCILMEN CITY CLERK ATTORNEY ENGINEERS AUDITORS ~ -. ,.. AUDIT REPORT OCTOBER 31. 1964 CITY OF EDGEWATER. FLORIDA Dana T. Armstrong Carl A. Siller Earl L. Tingle William H. Cairnie B. R. R1dgdill Helen W. Jones W. D. Mathas Briley-Wild & Associates Genter and Batten I N DE X OCTOBER 3i. 1964 CITY OF EDGEWATER. FLORIDA DESCRIptION PAGE NUMBER EXHIBIT " A " EXHIBIT "B" SCHEDULE "B-1" SCHEDULE "B-2" EXHIBIT " C " EXHIBIT " D " EXlUBIT II E " EXHIBIT " F " EXHIBIT " G " EXHIBIT "B" EXHIBIT "I" EXHIB IT "J" EXHIBIT " K II EXHIBIT " L " EXHIBIT "M" i . .. Certificate 1 Cornnents 2-10 Consolidated Balance Sheet 11 Balance Sheet - General Fund 12 Tax Sale Certificates 13 Fixed Assets - General Fund 14 Cash Receipts and Disbursements - General Fund 15-16 Estimated Revenue - General Fund 17 Budget Appropriations - General Fund 18-20 Consolidated Balance Sheet - All Water Funds - October 31, 1964 21 Consolidated Balance Sheet - All Water Funds - October 31, 1963 22 Balance Sheet - Water System Revenue Fund 23 Cash Receipts and Disbursements - Water System Revenue Fund 24 Estimated Revenue and Budget Appropriations - Water System Revenue Fund 25 Balance Sheet - Operations, Maintenance and Repair Fund 26 Cash Receipts and Disbursements - Operation, Maintenance and Repair Fund 27 Estimated Revenue and Budget Appropriations - Operation, Maintenance and Repair Fund 28 " INDEX OCT~ER 31. 1964 CITY OF EDGEWATER. FLORIDA EXHIBIT "N" DESCRIPTION PAGE NUMBER EXHIBIT "0" EXHIBIT "P" EXHIBIT "Q" EXHIB IT "R" EXHIBIT "S" EXHIBIT "T" EXHIB IT "U" EXHIB IT "V" EXHIBIT "W" EXHIBIT "X" EXHIBIT "Y" EXHIBIT "Z" ~ ... Balance Sheet - Water Revenue Certificates Principal and Interest Sinking Pund 29 Cash Receipts and Disbursements - Water Revenue Certificates Principal and Interest Sinking Pund 30 Estimated Revenue and Budget Appropriations - Water Revenue Certificates Principal and Interest Sinking Pund 31 Balance Sheet - Water System Reserve Account 32 Cash Receipts and Disbursements - Water System Reserve Account 33 Estimated Revenue and Budget Appropriations - Water System Reserve Fund 34 Balance Sheet - Depreciation Fund 35 Cash Receipts and Disbursements - Depreciation Fund 36 Estimated Revenue and Budget Appropriations - Depreciation Fund 37 38 Balance Sheet - Construction Fund Cash Receipts and Disbursements - Construction Fund 39 Income and Expense Statement Water Fund 40 Cash Receipts and Disbursements - Community Center Fund 41 GENTER AND BATTEN CERTIFIED PUBLIC ACCOUNTANTS 11S\2 VOLUSIA AVENUE DAYTONA BEACH. FLA. . MFMBERB FRANK M. GENTER. C. P. A. ALFRED E. BATTEN. C. P. A. AME'RICAN INSTITUTE TELEPHONE CL 2-6101 AND FLORIDA INSTITUTE OF CERTIFIED PUBLIC ACCOUNTANTS AMERICAN ACCOU.....T1NG ASSOCIATION December 1. 1964 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, 1964, and the related statements 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 tbe accounting records and such other supporting evidence as deemed appropriate in the circumstances. In our opinion, tbe accompanying balance sbeet and related statements of income and surplus present fairly the financial position of tbe City of Edgewater, Florida, at October 31, 1964, and the results of its operations for the year then ended, in accordance witb generally accepted accounting principles applied on a basis consistent with that of the preceding year. Respectfully submitted, GENTER AND BATTEN EC:kh B/hAiJf 111 (fr~ C. P. A. i 2 ~ COMMENTS Our comments on the items in th~ Consolidated Balance Sheet. Exhibit "A", follow in the order of their appearance therein: ASS E T S CASH ON HAND AND IN BANKS - $114.252.85 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. To guarantee accounts of the City in excess of $10,000.00, the Bank of New Smyrna has placed $70,000.00 U. S. Treasury Bonds in escrow as fo llows : $10,000.00 $60,000.00 2 5/8% 3 7/8% dated June 15, 1958 dated February 15, 1964 due February 15, 1965 due Augpst 13, 1965 RECEIVABLES - $4.459.51 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 account:s during the year. There is $140.35 due to the General Fund from the Construction Fund for reimbursement of expenses relative to the new sewer project. The paving accounts receivable, in the amount of $757.00, are amounts due from propert:y owners as their share of the street paving costs i assessed by the City. 3 ... - Mortgages Receivable, totaling $153.88. represent the last installment due on the assessments for the 1960 paving and sidewalk and curb ~~ovements assessed against the property owr.~~s. These mortgages bear interest at the rate of 6'7. per annum. The Water Consumers' Accounts Receivable, in the amount of $2,512.10, were cheeked in detail and found to be in balance with the general ledger control. INVESTMENTS - $35.819.76 These investments are made in accordance with the ordinance covering the issuance of the Water Revenue Certificates: Deoreciation Fund - U. S. Treasurv Bills #5147143, due February 4, 1965 $ 1,000.00 #5147144, due February 4, 1965 1,000.00 #5147145, due February 4, 1965 1,000.00 #2771442, due February 4, 1965 5,000.00 #12046060, due February 4, 1965 10,000.00 $ 18,000.00 (These bills are being held by the Bank of New Smyrna) Reserve Account - U. S. Treasurv Bills #12094462, due March 11, 1965 - Face $10,000.00 9,815.50 (These bills are being held by the Bank of New Smyrna) Reserve Account - U. S. Treasurv Coupon Bonds #2141 - 3 3/4%, due May 15, 1966 (Face $ 1,000.00) #2096 - 3 3/4%, due May IS, 1966 (Face 1,000.00) #2097 - 3 3/4'7., due May IS, 1966 (Face 1,000.00) #2098 - 3 3/47., due May 15, 1966 (Face 1,000.00) 4,056.59 #29176 - 37., due August 15, 1966 (Face ~ 1,000.00) #29102 - 37., due August 15, 1966 (Face 1,000.00) #20112 - 3'7., due August 15, 1966 (Face 1,000.00) #28061 - 3'7., due August IS, 1966 (Face 1,000.00) 3.947.61 (These bonds are being held in the safe depos it box of the City) TOTAL $ 35,819.76 - 4 . WORK IN PROGRESS - $643.902.89 This is the total cost of the new sewer project to date. When the work is completed and the construction account closed, this asset will be transferred to the books of the combined water and sewer system. FIXED - $696.606.27 The fixed assets represent the capital assets of the City. A reconciliation of the account is as follows: Total Fixed Assets - October 31, 1963 $ 659,448.61 Ge!le~lal Fund Furniture and Fixtures: Shelves $ 22.00 Typewriter Table 24.95 $ 46.95 Equipment: 5000 gallon Storage Tank $ 492.52 3000 gallon Storage Tank (2/3 Cost) 310.00 2 Pumps 372.28 1,174.80 Police Department Equipment: Roll Belts $ 7.90 Fireball Light 46.35 1964 Ford, 4-Door 2,797.55 2,851.80 Street Department Equipment: Case 530B Backhoe and Loader $ 9,300.00 Used Bantam Crane 5,000..00 14,300.00 City Barn Building 2,983.85 Municipal Code 5,171.51 Total General Fund Additions $ 26,528.91 Deduct: Book Value of International Harvester Truck Sold to Water Department $ 2,699.90 Book Value of Ford Backhoe and Loader Traded 8,366.00 Book Value of Police Car Traded 4,296.97 15,362.87 NET ADDITIONS - GENERAL FUND 11,166.04 5 ~ Water Fund 1965 International Harvester Truck $ 2,586.00 Used International Harvester Truck Purchased from General Fund 600.00 Communications Equipment 538.50 3000 gallon Storage Tank (113 Cost) 155.00 Line Extensions 22 . 712 .12 Total Water Fund Additions $ 26.591.62 Deduct: Cost of Used International Harvester Truck Traded 600.00 NET ADDITIONS - WATER FUND $ 25,991.62 TO~ FIXED - OCTOBER 31, 1964 $ 696,606.27 INVENTORY OF MATERIALS - $2.991.64 This inventory represents material and supplies of the water department on hand at the end of the fiscal year. The inventory was taken by the City employees and accepted by us without detailed verification. METER DEPOSIT - $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 LIT I E SANDS U R P L U S ACCOUNTS PAYABLE - UNRECORDED - $1.639.58 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 position of the City will be reflected by this audit. 6 NOTES PAYABLE - BANK OF NEW SMYRNA - $645.000 .QQ During the year the City completed the arrangements for the financing of the new sewer project by authorizing the issuance of $369,000.00 Waterworks and Sewer System Refunding and Improvement Bonds, Series "A", to re.. fund the now outstanding Water Revenue Certificates, and an additional $1,323,000.00 Waterworks and Sewer System Refunding and Improvement Bonds, Series "B", to pro- vide for the cost of construction. In order to proceed with the sewer project, the City adopted Ordinance No. 409, later amended by Ordinance No. 416, authorizing borrowing as an interim loan up to $900,000.00 from the Bank of New Smyrna. These notes are payable on demand with interest at the rate of 2.95% per annum, and are secured by the proceeds of the bonds above mentioned. The amounts borrowed, to date, under Ordinances No. 409 and No. 416 are as follows: July 9, 1964 August 7, 1964 September 14, 1964 October 7, 1964 TOTAL $ 100,000.00 150,000.00 200,000.00 195.000.00 $ 645,000.00 The Bank of New Smyrna informs us that they are participating on {. a 10% basis in the amount of $64,500.00 and the Atlantic National Bank of Jacksonville is participating on a 90% basis for the remaining $580,500.00. NOTE PAYABLE .. MUNICIPAL CODE CORPORATION .. $3.836.51 This is a non-interest bearing note, payable in two equal annual installments on May 10, 1965 and May 10, 1966, to complete payment for the codi- fication of the City charter and ordinances. 7 ESCROW FOND - $2.800.00 These are st~eet paving funds advanced to the City by real estate developers. This money is held in a savings account at the First Federal Savings and Loan Association of New Smyrna and interest accruing on this account is re- funded to the developers. Any excess of the amount deposited by the developers over the actual cost of paving will be refunded. SPECIAL LIBRARY ACCOUNT - $115.93 This account represents the surplus of contributions over expendi- tures to date. PAYROLL TAXES PAYABLE - $865.83 The above item represents income and social security taxes with- beld from employees' wages and is due and payable in January. 1965. PLAYGROUND ACCOUNT - $36.11 This amount is the unexpended balance of contributions to date. BOND DEPOSIT - $200.00 This bond was posted on March 11. 1961 and is refundable if claimed by tbe depositor within four years. REFUNDABLE LINE EXTENSION DEPOSITS - $8.578.61 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 speci- fied. set forth in Ordinance No. 396 governing line extension agreements within the City limits. 8 WATER REVENUE CERTIFICATES - $369.000.00 On March 3, 1958, the City passed a reso1tition authorizing the issuance of $400,000.00 in Water Revenue Certificates, The purpose of the issue was to provide for the acquisition, construction and establishment of a munici- pal water works system. The certificates are dated February 1, 1958, in the denomination of $1,000.00 each, numbered consecutively from 1 to 400 inclusive. Said revenue certificates shall bear interest at the rate of 4 3/4 per cent per annum or such lesser rate or rates as may be fixed by supplemental resolution or ordinance adopted at the time of the same and award of the certificates, which interest shall be evidenced by coupons attached to said certificates and shall be payable August 1, 1958, and semi-annually thereafter on February I, and August 1, of. each year, and said revenue certificates shall be scheduled to become due and payable in numerical order on February 1, of the respective years, as fo Hows : MATURITY AMOUNT MATURITY AMOUNT 1965 $ 9,000.00 1977 $ 15,000.00 1966 9,000.00 1978 16,000.00 1967 10,000.00 1979 16,000.00 1968 10,000.00 1980 17,000.00 1969 10,000.00 1981 18,000.00 1970 11,000.00 1982 19,000.00 1971 11,000.00 1983 20,000.00 1972 12,000.00 1984 21,000.00 1973 12,000.00 1985 22,000.00 1974 13,000.00 1986 23,000.00 1975 14,000.00 1987 23,000.00 1976 14,000.00 1988 24.000.00 TOTAL $ 369.000.00 Under Ordinance No. 400 all of the above bonds will be refunded by the Waterworks and Sewer System Refunding and Improvement Bonds, Series "A". During the year, bonds numbered 24 through 31 were redeemed. 9 METER DEPOSITS - $11.904.50 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. SURPLUS - $454.075.85 The surplus represents the excess of the City's assets over the City's liabilities as shown on the balance sheet. GENERAL Exhibit "D", the Estimated Revenue Statement of the General Fund, shows estimated collections of $146,095.00, actual collections of $145,588.80, or an uncollected balance of $506.20. The Budget Appropriations Statement of the General Fund, Exhibit "E", shows actual expenditures of $120,856.70 against the budgeted amount of $146,095.00, leaving an unexpended balance of $25,238.30. This unexpended balance of $25,238.30, less the $506.20 uncollected revenues, leaves a net collections in excess of expenditures of $24,732.10. Actual collections in the Water Revenue Fund totaled $78,283.72. This includes $26,217.07 in Utility Taxes pledged for paYment of the Water Revenue Certificates. Actual expenditures for all Water Funds totaled $69,235.17, including capital improvements and bond retirement. Exhibit "Y", the Income and Expense Statement of the Water Fund shows a net income from operations of $33,403.92. This does not include income from Utility Taxes or expenditures for bond interest and principal or capital improvements. 10 The :City.has 1~099.water meters in '!peration at this time. 3/4 inch meters 1,074 1 inch meters 17 I 1/2 ,inch meters I 2 'inch meters 7 TOTAL 1,099 The General Fund has 83 fire hydrants for which it is paying the Water Fund $50.00 each per year. Insurance coverage on the water plant and equipment is as follows: Insuror: Agent: Policy No.: Period: Coverage: Glens Falls Insurance Co. Al Kinsey, Inc.. F 21-12-66 December 19, 1963 to December .19:, 1964 Fire, Lightning, Extended Coverag~, Vandalism and Malicious Mischief~ ... .':.r" Description of Property Covered: Elevated steel water tank situated N/S E. Park Avenue, Edgewater, Florida AAA water treatment plant building situated N/S E. Park Avenue, Edgewater, Florida Machinery and equipment while contained in the water treatment plant ICM Pump House No. 1 situated approximately two miles west of railroad at Edgewater well field .. " ICM Pump House No."2 situated approximately two miles west of railroad at Edgewater well field Machinery and. Equipment while contained in Pump House No. 1 Machinery and Eq~ipment while contained in Pump House No. 2 $ 26,.00~.00 "" 9,25'0.00 .i6 ,,000.00 . . ..... .' ',. . ~ . 400..00 500.00 2,000.00 3,000.00 We have also prepared a statement o~ cash receipts and disburse- ments of the Community 'Center Fund which is not a part o~ ,the" City 'records, and .is shown in the report as Exhibit "Z". We wish to take this opportunity to thank the City officials and . employees for their cooperation'duriDg the preparat1.oiiof ihis' report" C O.N SOL I D ATE D B .AL AN C E SHE E T OCTOBER 319 12&~ CITY OF EDGEWATER. FLORIDA ASS E T S CASH ON HAND AND IN BANKS, Cash on Hand First Federal Savings and Loan Association Bank 0 f New Smyrna: General Fund Revenue Fund Operation, Maintenance and Repair.Fund Sinking Fund Reserve Account Depreciation Fund Construction Fund RECEIVABLES General Furid:. Tax Sale Certificates - Schedule "B-1" $ Lot Cleaning Liens Sewer Project Paving Accounts Receivable Mortgages Receivable Water Consumers. Accounts Receivable INVESTMENTS U. S. Government Bonds - Reserve Account u. S. Treasury Bills - Depreciation Fund WORK IN PROGRESS - CONSTRUCTION FUND FIXED General Fund ~ Schedule "B-2" Water Fund - Exhibit "H" INVENTORY OF MATERIALS METER DEPOSITS $ 3,234.73 2,800.00 $ 38,488.31 38,030.86 2,764.27 20,341.19 2,540.24 4,956.14 1. 097 .11 1089218.12 $ 114,252.85 791.13 105,;05 140.35 757.00 153.88 $ 1,947.41 29512.10 4,459.51 $ 17,819.76 18.000..00 35,819.76 643,902.89 $ 263,823.56 432,782.71 696,606.27 2,991.64 20.00 TOTAL ASSETS $ 1,498,052.92 11 i L I A B I LIT I E SANDS U R P L U S ACCOUNTS PAYABLE - UNRECORDED $ 1,639.58 NOTES PAYABLE - BANK OF NEW SMYRNA 645,000.00 NOTE PAYABLE - MUNICIPAL CODE CORPORATION 3,836~51 ESCROW FUND 2,800.00 SPECIAL LIBRARY ACCOUNT 115.93 PAYROLL TAXES PAYABLE 865.83 PlAYGROUND ACCOUNT 36 .11 BOND DEPOSIT REFUNDABLE LINE EXTENSION DEPOSITS 200.00 8,578.61 WATER REVENUE CERTIFICATES 369,000.00 METER DEPOSITS 11,904.50 SURPLUS 454,075.85 'IOTAL LIABILITIES AND SURPLUS $ 1,498,052.92 EXHIBIT " A 1/ 12 . BALANCE SREET OCTOBER 31. 1964 GENERAL FUND CITY OF EDGEWATER. FLORIDA ASS E T S CASH ON HAND AND IN BANKS Cash on Hand Bank of New Smyrna First Federal Savings and Loan Association $ 1,083.65 38,488.31 2,800.00 $ 42,371.96 RECEIVABLES Tax Sale Certificates - Schedule liB-I" Lot Cleaning Liens Sewer Project Paving Accounts Receivable Mortgages Receivable Trans fers - Water Fund $ 791.13 105.05 140.35 757.00 153.88 2.126.75 4,074.16 FIXED - SCHEDULE "B-211 263,823.56 METER DEPOSIT 20.00 $ 310,289.68 TOTAL ASSETS LIABILITIES AND SURPLUS ACCOUNTS PAYABLE - UNRECORDED $ 1,447.04 NOTE PAYABLE - MUNICIPAL CODE CORPORATION 3,836.51 ESCROW FUNDS 2,800.00 SPECIAL LIBRARY ACCOUNT 115 .93 PIAYGROUND ACCOUNT 36.11 PAYROLL TAXES PAYABLE 750.8:'.. BOND DEPOSIT 200.00 SURPLUS Surplus - November 1, 1963 $ 271,113.08 Add: Excess Income Over Expense $ 24,732.10 Net Fixed Assets Acquired 11.166.04 35.898.14 $ 307,011.22 Deduct: Collections and Adjustments on Paving Accounts Receivable $ 428.58 Collections on Sidewalk and Curb Mortgaies Receivable 153.86 Accounts Rece vable Collections 41.95 1964 Accounts Payable 1,447.04 To Record Note Payable 3.836.51 5,907.94 PRESENT SURPLUS 301.103.28 TOTAL LIABILITIES AND SURPWS $ 310.289.68 EXHIBIT liB" 13 ~ TAX SALE C E R T I FIe A T B S OCTOBER 31. 1964 .CITY OF EDGEWATElR ~. FLORIDA ~EAR 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 TOTAL $ 791.13 SCHEDULE " B-1 II 14 F I XED ASS E T S OCTOBER 31. 1964 GENERAL FUND CITY OF EDGEWATER. FLORIDA Road Machinery New City Hall Furniture and Fixtures Maps Real Estate Shell Streets Street Paving Strand Road Fill Traffic Lights Police Department Equipment Small Tools Fire Department Equipment Street Signs Street Department Equipment Library and Chamber of Commerce Library Fixtures Community House Community House Equipment Municipal Park and Pier Picnic Area Communications System Bridge City Barn Building Municipal Code TOTAL . ; . . $ 41,822.73 21,123.95 7,299.58 80.00 24,121.60 4,170.44 67,676.42 3,797.00 4,392.55 8,751.92 1,241. 76 17,254.51 2,825.97 8,073.29 5,000.00 -- -1,643.72 17,984.82 6,915.53 4,764.60 664.36 1,351.42 4,712 .03 2,983.85 5,171.51 $ 263,823.56 SCHEDULE II B-2 " 15 CASH RECEIPTS AND DISBURSEMENTS GENERAL FUND NOVEMBER 1. 1963 to OCTOBER 31. .1964 CITY OF EDGEWATER. FLORIDA Balance per Audit - November 1, 1963 $ 14,791.13 RECEIPTS Current Taxes $ 71,813.06 Bu~lding Permits 1,519.00 Electric Permits 784.95 Plumbing Permits 373 .00 Business Licenses 7,065.50 Occupational Permits 376.00 Beer, Wine and Liquor Licenses 1,883.50 Fines and Forfeitures 6,245.50 Refund on Sewer Project Expense Prior to 1964 1,127.50 Sale of Shell 676.00 Rent 416.67 Miscellaneous Income 388 .17 Examination Fees 50.00 Paving 518.25 Cigarette Tax 11,530.97 Franchise Tax 17,456.38 Dog Tags 146.00 Garbage and Trash Collection 22,446.03 Sidewalk and Curb Mortgage; Principal $ 153.86 Interest 18.46 172.32 Payroll Taxes Collected $ 7,826.85 Less: Payroll Taxes Paid 7.665.20 161.65 Sale of International Harvester Truck to Water Department 600.00 TOTAL RECEIPTS 145,750.45 TOTAL TO BE ACCOUNTED FOR $ 160,541.58 DISBURSEMENTS General Government Department $ 30,344.73 Street Department 33,079.23 Street Lights 6,491.46 Police Department 20,782.52 Fire Department 7,791.25 . j EXHIBIT " C " - Page 1 $ 360.50 499.00 300.00 1,300.00 967.26 $ 3,426.76 1,746.59 5,373..74 6,845.00 4,235.66 712.33 $ 1,397.49 1,257.14 140.35 $ 120,969.62 $ 39,571.96 CAS H R E C E I P T S .AND D I S BUR S E MEN T S GENERAL FuNJ2 NOVEMBER 1. 1963 to OCTOBER 31. 1964 CITY OF EDGEWATER. FLORIDA DISBURSEMENTS - CONTINUED Emergencies and Contingencies: Humane Society Christmas Lights Fireworks Radio Operator Other Civil Defense Drainage Equipment Purchased Library Recreation Sewer Project Expense Less: Refunds TOTAL DISBURSEMENTS BALANCE TO BE ACCOUNTED FOR ACCOUNTED FOR AS FOLLOWS: Cash on Hand Bank 0 f New Smyrna $ 1,083.65 38.488.31 , . EXHmIT " C " 16 39.571.96 17 ESTIMATED REVENUE NOVEMBER 1. 1963 to OCTOBER... 31. 1964 ~ENERAL FUND CITY OF EDGEWATER. FLORIDA ESTIMATED UNCOLLECTED COLLECTED OVERCOLLECTED* Taxes $ 70,000.00 $ 71,813.06 $ 1,813.06* Building Permits 2,500.00 1,519.00 981.00 Electrical Permits 1,300.00 784.95 515.05 Plumbing Permits 800.00 373.00 427.00 Occupational Licenses 7,500.00 7,065.50 434.50 Occupational Permits 395.00 376.00 19.00 Beer, Wine and Liquor Licenses 1,725.00 1,883.50 158.50* Fines and Forfeitures 13,150.00 6,245.50 6,904.50 Miscellaneous 860.00 3,430.66 2,570.66* Paving Assessments 3,000.00 518.25 2,481. 75 Cigarette Tax 6,500.00 11,530.97 5,030.97* Franchise Tax 18,215.00 17.456.38 758.62 Dog Tax 100.00 146.00 46 .00* Lot Cleaning 50.00 -0- 50.00 Garbage and Trash 20,000.00 22,446.03 2,446.03* TOTALS $ 146,095.00 $ 145,588.80 $ 506.20 TOTAL COLLECTIONS LESS: TOTAL EXPENDITURES $ 145,588.80 120,856.70 EXCESS COLLECTIONS OVER EXPENDITURES $ 24,732.10. J ;; EXHIBIT " D " BUDGET APPROPRIATIONS NOVEMBER 1. 1963 to OCTOBER 31. 1964 GENERAL FUND CITY OF EDGEWATER, FLORIDA ORIGINAL APPROPRIATION GENERAL GOVERNMENT MayorJ Judge and Council City Clerk .. . Deputy, City Clerks' Salaries Attorney Elections . . 'Office Expense . 'Misce llaneous' Auditor Insurance Building Official and Car Expense Upkeep - City Hall . Social Security - City Share . Munic ipal Code Me Gee - Planning Engineer ..TOTALS $ 2,400.00 3,000.00 7,020.00 2~400.00 500.00 3,000.00 T~500.00 l,OOO~OO 6,000.00 3,000.00 2,000.00 2,500.00 l,335~00 1,625.00 $ 37,280.00 STREET DEPARTMENT ...GARBAGE AND TRASH Salaries Truck and Tractor Expense Repairs Miscellaneous and Dump Maintenance TOTALS $ 13,765.00 1,650.00 IJOOO.OO 400.00 $ ,16,815.00 ROAD MAINTENANCE Salaries Truck and Tractor Expense Repairs Miscellaneous City Barn Building and New Equipment TOTALS $ 12,250.00 1,800.00 1,250.00 2,000.00 -0:- $ 17,300.00 : 18 ORDINANCE NO. 420 AMENDED APPROPRIATION EXPENDED UNEXPENDED OVEREXPENDED* $ 2,400.00 $ 2,350.00 $ 50.00 3,000.00 2,831.27 168.73 $ (775.00) 6,245.00 4,792.24 1,452.76 2,400.00 2,970.17 570.17* 500.00 414.75 85.25 3,000..00 2,445.64 554.36 1,500.00 1,426.46 73.54 1,000.00 400.00 600.00 6,000.00 4,628.69 1,371.31 3,000.00 3,042.31 42.31* 2,000.00 1,379.85 620.15 2,500.00 2,232.82 267.18 1,335.00 1,430.53 95.53* 1,625.00 -0- 1,625.00 $ (775.00) $ 36,505.00 $ 30,344.73 $ 6,160.27 $ 13,765.00 $ 14,407.67 $ 642.67* 1,650.00 1,647.17 2.83 1,000.00 169.59 830.41 400.00 394.62 5.38 $ -0- $ 16,815.00 $ 16,619.05 $ 195.95 $ 12,250.00 $ 9,588.57 $ 2,661.43 1,800.00 1,279.14 520.86 1,250.00 159.46 1,090.54 2,000.00 922.60 1,077 .40 -0- 3.848.65 3.848.6~ $ -0- $ 17,300.00 $ 15,798.42 $ 1,501.58 EXHIBIT " E " - Page 1 BUDGET APPROPRIATIONS NOVEMBER 1. 1963 to OCTOBER 31. 1964 GENERAL FUND CITY OF EDGEWATER, FLORIDA ORIGINAL APPROPRIATION STREET PAVING IMPROVEMENTS AND REPAIR Material . Surveying Misce~laneous TOTALS MOSQUITO CONTROL Salaries .Tractor Expense Miscellaneous TOTALS PARK MAINTENANCE .Slllaries . . Materials and Miscellaneous TOTALS STREET LIGHTS POLICE DEPARTMENT .Police Chief Patrolmen Gas, Oil and Repairs Telephone Radio Service Supplies Miscellaneous Prisoner Fees New Equipment TOTALS .. ; $ 8,000.00 1,000.00 100.00 $ 9,100.00 $ 200.00 200.00 100.00 500.00 $ $ 1,500.00 500.00 2,000.00 $ $ 6,000.00 $ 5,100.00 10,800.00 3,000.00 200.00 200.00 1,000.00 700.00 100.00 1,800.00 $ 22,900.00 19 ORDINANCE NO. 420 AMENDED APPROPRIATION EXPENDED UNEXPENDED OVEREXPENDED* $ -0- $ -0- $ -0- $ 500.00 $ 8,000.00 1,000.00 100.00 $ 165.30 -0- -0- $ 7,834.70 1,000.00 100.00 $ 8,934.70 $ 200.00 200.00 100.00 $ 9,100.00 $ 165.30 $ 500.00 $ 200.00 200.00 100.00 $ -0- -0- -0- $ 1,318.70 184.84 $ 1,503.54 $ 8.54 $ 500.00 $ -0- $ 5,100.00 $ 4,576.50 $ 523.50 10,800.00 8,887.10 1,912.90 3,000.00 3,501.42 501.42* 200.00 140.76 59.24 200.00 265.98 65.98* 1,000.00 745.70 254.30 700.00 473.98 226.02 100.00 408.00 308.00* 1,800.00 1,783.08 16.92 $ -0- $ 22,900.00 $ 20,782.52 $ 2 , 117 .48 ; $ 1,500.00 500.00 $ 181. 30 315.16 496.46 $ 2,000.00 $ . $ 6,491.46 EXHIBIT" E " - Page 2 $ 6,500.00 BUD GET A P PRO P Rt A T to ~ s NOVEMBER 1. 1963 to OCTOBER 31__ 1964 GENERAl FUND CITY OF EDGEWATER. FLORIDA ...... ORIGINAL APPROPRIATION 20 ORDINANCE NO. 420 AMENDED APPROPRIATION EXPENDED UNEXPENDED OVEREXPENDED* $ 1,800.00 $ 1,932.99 $ 132.99* 4,500.00 4,062.50 437.50 500.00 848.84 348.84* -0- -0- -0- 100.00 35.99 64.01 200.00 148.21 51.79 1.000.00 762.72 237.28 $ -0- $ 8,100.00 $ 7,791.25 $ 308.75 $ -0- $ 5,000.00 $ 3,426.76 $ 1,573.24 $ -0- $ 2,200.00 $ 1,746.59 $ 453.41 $ 2,748.00 $ 2,505.00 $ 243.00 800.00 740.65 59.35 $ 275.00 72 7 .00 1,017 .44 290.44* $ 275.00 $ 4,275.00 $ 4,263.09 $ 11.91 $ -0- $ 800.00 $ -0- $ 800.00 $ -0- $ 400.00 $ -0- $ 400.00 $ -0- $ 1,300.00 $ 712.33 $ 587.67 $ -0- $ 5,400.00 $ 5,373.74 $ 26.26 $ -0- $ 7,000.00 $ 6,845.00 $ 155.00 $ -0- $ 146,095.00 $ 120,856.70 $ 25,238.30 EXHIBIT liE" 21 CONSOLIDATED B A L A ~ 0 EJ.~ H E E T ALL t~ATER FUNDS OCTOBER 31. 1964 CITY OF EDGEWATER. FLORIDA ASS E T S 22 f CONSOLIDATED BALANCE SHEET ALL WATER FUNDS OCTOBER 31. 1963 CITY OF EDGEWATER.. FLORIDA ASS E T S CASH ON HAND AND IN BANKS Cash on Hand Bank 0 f New Smyrna: Revenue Fund Operation. Maintenance and Repair Fund Sinking Fund Reserve Account Depreciation Fund $ 134 .51 $ 29.854.47 1,000.19 19,767.17 8,155.74 11.669.02 70,446.59 $ 70,581.10 WATER CONSUMERS I ACCOUNTS RECEIVABLE INVESTMENTS U. S. Treasury Notes U. S. Government Bonds 2.030.93 $ 18,000.00 8.004.26 26,004.26 406,791.09 2.275.31 $ 507.682.69 FIXED - EXHIB IT "H" INVENTORY OF MATERIAL TOTAL ASSETS L I A B I LIT I E S AND SURPLUS PAYROLL TAXES PAYABLE $ 93.15 METER DEPOSITS 10,580.30 WATER REVENUE CERTIFICATES 377 .000 .00 TRANSFERS - GENERAL FUND 2,126.75 LINE EXTENSION AGREEMENT DEPOSITS 1,776.38 SURPLUS Surplus - November I, 1962 $ 87,558.61 Add: 1962 Accounts Payable $ 648.10 Net Income Over Expense 19~671.40 Adjustment to Inventory 228.00 Bonds Retired 8.000.00 28.547.50 116 . 106 .11 TOTAL LIABILITIES AND SURPWS $ 507,682.69 EXHIB IT " G " BALANCE SHEET .. OCTOBER 31. 1964 t~ATER SYSTEM REVENUE FU!'m. CITY OF EDGEWATER. FLORIDA ASS E T S CASH ON RAND AND IN BANKS Cash on Hand Bank 0 f New Smyrna WATER CONSUMERS t ACCOUNTS RECEIVABLE FIXED Water Plant and Distribution System Line Extensions Equipment Bookkeeping Machine 1959 Chevrolet Truck 1965 International Harvester Truck Communications Equipment 3,000 Gallon Storage Tank - 1/3 Cost INVENTORY OF MATERIAL TOTAL ASSETS 23 $ 2,151.08 38,030.86 $ 40,181.94 2,512.10 $ 380,094.80 43,361.63 886.22 2,750.00 2,410 .56 2,586.00 538.50 155.00 432,782.71 2,991.64 $ 478,468.39 L I A B I LIT I E SANDS U ~ P L U S METER DEPOSITS WATER REVENUE CERTIFICATES TRANSFERS - GENERAL FUND REFUNDABLE LINE EXTENSION DEPOSITS SURPLUS TOTAL LIABILITIES AND SURPLUS EXHIBIT " H " $ 11,904.50 369,000.00 2,126.75 8,578.61 86.858.53 $ 478,468.39 24 , CAS H R E C E I P T S AND D I S BUR S E MEN T S loJATER SYSTEM REVENUE !illml NOVEMBER 1. 1963 to OCTOBER 31. 1964 CITY OF EDGEWATER. FLORIDA Balance per Audit - November 1, 1963 $ 29,988.98 RECEIPTS Accounts Receivable Meter Deposits Less: Refunds Connection Charges Service Charges Utility Tax Hydrant Rental Miscellaneous Income Penalties Interest Transferred From Depreciation Fund Interest Transferred From Reserve Account $ 3,324.00 1.967.00 $ 40,536.43 1.357.00 5. 150 .00 /' 790.00 26,217 .07 4,062.50 220.65 55.32 628.92 446.46 TOTAL RECEIPTS 79.464.35 $ 109,453.33 TOTAL TO BE ACCOUNTED FOR DISBURSEMENTS Transfers to Operation and Maintenance Fund Transfers to Sinking Fund Transfers to Depreciation Fund Trans fers to Reserve Account Line Extension Refunds $ 28,547.00 26,291.52 10,000.00 4,200.00 232.87 TOTAL DISBURSEMENTS 69,,271.39 $ 40,181.94 BALANCE TO BE ACCOUNTED FOR ACCOUNTED FOR AS FOLLOWS: Cash on Hand Bank of New Smyrna $ 2,151.08 38,030.86 40.181.94 EXHmIT " I " 25 TOTALS ESTIMATED REV E N U E S NOVEMBER 1. 1963 to OCTOBER 31. 1964 WATER SYSTEM REVENUE FUND CITY OF EDGEWATER. FLORIDA UNCOLLECTED ESTIMATED COLLECTED OVERCOLLECTED* $ 36,129.52 $ 40,712.80 $ 4,583.28* 3,550.00 5,150.00 1,600.00* 540.00 790.00 250.00* 23,869.00 26,211.07 2,348.07* 3,750.00 4,062.50 312.50* 1.200.00 1.351.35 151.35* $ 69,038.52 $ 78,283.72 $ 9,245.20* Water Sales Connection Charges Service Charges Utility Tax Hydrant Rental Miscellaneous BUDGET APPROPRIATIONS NOVEMBER 1. 1963 to OCTOBER 31. 1964 WATER SY~TEM REVENUE FUND crIY OF EDGEWATER. FLORIDA APPROPRIATED UNEXPENDED EXPENDED OVEREXPENDED* Operation, Maintenance and Repair Fund $ 28,547..00 $ 28,547.00 $ -0- Principal and Interest Sinking Fund 26,291.52 26.291.52 -0- Depreci4t1on Fund 10,000.00 10.000.00 -0- Reserve Account 4,200.00 4,200.00 -0- TOTALS $ 69,038.52 $ 69.038.52 $ -0- EXHIBIT " J " 26 BALANCE SHEET OCTOBER 31. 1964 OPERATION. MAINTENANCE AND REI'AIR FUND CITY OF EDGEWATER. FLORIDA ASS E T S CASH IN BANK Bank of New Smyrna TOTAL ASSETS $ 2,764.27 $ 2,764.27 L I A B I LIT I E SANDS U R P L U S ACCOUNTS PAYABLE - UNRECORDED PAYROLL TAXES PAYABLE SURPWS TOTAL LIABILITIES AND SURPWS $ 192.54 115 .02 2,456.71 $ 2,764.27 EXHIB IT " K II CAS H R E eEl P T S AND D I S BUR S E MEN T S OPERATION. MAINTENANCE AND REPAIR FUND NOVEMBER 1. 1963 to OCTOBER 31. 1964 Balance per Audit - November 1, 1963 CITY OF EDGEWATER. FLORIDA RECEIPTS Transfers From Revenue Fund Payroll Taxes Collected Less: Payroll Taxes Paid TOTAL RECEIPTS TOTAL TO BE ACCOUNTED FOR DISBURSEMENTS Salaries Capital Outlay: Salaries Materials Equipment Social Security Tax Soc;ial..Se.cur.1ty..Tax Power chemicals . Supp lies' . Truck 'Expense Repai~s and Replacements Telephone Printing, Office Supplies and Postage Professional Services Miscellaneous Expense Insurance Purchased Used International Harvester Truck From General Fund TOTAL DISBURSEMENTS BALANCE TO BE ACCOUNTED FOR ACCOUNTED FOR AS FOLLOWS: Bank 0 f New Smyrna EXHIBIT " L 11 $ 28,547.00 $ 1,079.94. 1.058.07 21.87 $ 641049 5,334.83 2,679.50 22.92 $ 9,521041 8,678.74 333.63 2,585.01 95.10 1,871.82 544.62 166.60 254.82 621.94 275..00 904 .10 352.00 600.00 27 $ 1,000.19 28.568.87 $ 29,569.06 26,804.79 $ 2,764.27 2,764.27 EST I MAT E D REV EN U E .NOVEMBER 1. 1963 to OCTOBER 31. 1964 . OPERATION. MAINTENANCE AND REPAIR FUND CITY OF EDGEWATER. FLORIDA Transfer From Revenue Fund BUDGET APPROPRIATIONS NOVEMBER 1. 1963 to OCTOBER 31. 1964 OPERATION. MAINTENANCE AND REPAm FUND CITY OF EDGEWATER. FLORIDA ORIGINAL APPROPRIATION Salaries and Wages payro 11 Taxes Power . Chemicals Capital Outlay. Supplies Truck Expense Repairs and Repiacements Telephone Printing and Office Supplies Professional Services Insurance Miscellaneous $ .10,500.00 350.00 2,250.00 600.00 6,000.00 5,170.00 550.00 800.00 275.00 450.00 400.00 352.00 850.00 TOTALS $ 28,547.00 28 ESTIMATED COLLECTED UNCOLLECTED OVERCOLLECTED* $ 28,547.00 $ 28,547.00 $ -0- ORDINANCE AMENDED UNEXPENDED NO. 421 APPROPRIATION EXPENDED OVEREXPENDED* $ $ 10,500.00 $ 9,521.41 $ 978.59 350.00 333.63 16.37 350.00 2,600.00 2,585.01 14.99 (50.00) 550.00 95.10 454.90 2,000.00 8,000.00 9,278.74 1,278.74* (2,600.00) 2,570.00 1,871.82 698.18 550.00 544.62 5.38 800.00 166.60 633.40 275.00 254.82 20.18 200.00 650.00 621.94 28.06 400.00 275.00 125.00 352.00 352.00 -0- 100.00 950.00 904.10 45.90 $ -0- $ 28,547.00 $ 26,804.79 $ 1,742.21 . EXHIBIT " M " 29 BALANCE SHEET OCTOBER 31. 196~ WATER REVENUE CERTIFICATES PRINCIPAL AND INTEREST SINKING FUND CITY OF EDGEWATER. FLORIDA ASS E T S CASH IN BANK Bank of New Smyrna TOTAL ASSETS $ 20~341.19 $ 20,341.19 L I A B I LIT 1 E SANDS U R P L U S LIABILITIES $ -0- TOTAL LIABILITIES AND SURPLUS 20,341.19 $ 20~341.19 SURPLUS , EXHmIT " N " 30 CAS H R E C E I P T S AND D I S BUR S E ME N.T S WATER REVENUE CERTIFICATES PRINCIPAL AND INTEREST SINKING FUND NOVEMBER 1. 1963 to OCTOBER 31. 1964 CITY OF EDGEWATER. FLORIDA Balance per Audit - November l~ 1963 $ 19 ~ 767 .17 RECEIPTS Transfers From Revenue Fund 26~291.52 TOTAL 1'0 BE ACCOUNTED FOR $ 46~058.69 DISBURSEMENTS Interest Bonds Retired $ 17 ~ 117 .50 a,ooo.OO BALANCE 'IO BE ACCOUNTED FOR 25,717 .50 $ 20~341.19 TOtAL DISBURSEMENTS ACCOUNTED FOR AS FOLLOWS: Bank of New Smyrna 20,341.19 . EXHIBIT " 0 " 31 EST I MAT E D REV E N U E NOVEMBER 1. 1963 to OCTOBER 31. 1964 WATER REVENUE CERTIFICATES PRINCIPAL AND INTEREST SINKING FUND CITY OF EDGEWATER. FLORIDA ESTIMATED UNCOLLECTED COLLECTED OVERCOLLECTED* Transfer From Revenue Fund $ 26,291.52 $ 26,291.52 $ -0- BUDGET APPROPRIATIONS NOVEMBER 1. 1963 to OCTOBER 31. 1964 WATER REVENUE CERTIFICATES PRINCIPAL AND INTEREST S INKING FUND CITY OF EDGEWATER. FLORIDA APPROPRIATED UNEXPENDED EXPENDED OVEREXPENDED* Interest Bonds Retired TOTALS $ 18,291.52 $ 17,717.50 $ 8.000.00 8.000.00 $ 26,291.52 $ 25,717.50 $ 574.02 -0- 574.02 >I EXHIBIT " P " . CASH IN BANK Bank of New Smyrna INVESTMENTS u. S. Government Bonds TOTAL ASSETS 32 BALANCE SHEET OCTOBER 31. 1964 WATER SYSTEM RESERVE ACCOUN~ CITY OF EDGEWATER. FLORIDA ASS E T S $ 2,540.24 17,819.76 $ 20,360.00 L I A B I LIT I E SANDS U R P L U S LIABILITIES SURPLUS $ -0- 20.360.00 $ 20.360.00 TOTAL LIABILITIES AND SURPWS EXHIBIT " Q II . CAS H R E C E I P T S AND D I S BUR S E HEN TS WATER SYSTEM RESERVE ACCOUNT NOVEMBER 1. 1963 to OCTOBER 31. 1964 CITY OF EDGEWATER. FLORIDA Balance per Audit - November 1, 1963 RECEIPTS Transfers From Revenue Fund Interest From U. S. Treasury Bonds $ 4,200.00 446.46 TOTAL RECEIPTS TOTAL TO BE ACCOUNTED FOR DISBURSEl1PITS Interest Transferred to Revenue Fund U. S. Treasury Bonds Purchased Less: U. S. Treasury Bonds Redeemed $ 446.46 $ 19,639.04 9.823.54 9.815.50 TOTAL DISBURSEMENTS BALANCE TO BE ACCOUNTED FOR ACCOUNTED FOR AS FOLLOWS: Bank of New Smyrna EXHIBIT " R " 33 $ 8,155.74 4.646.46 $ 12,802.20 10,,261.96 $ 2,540.24 2, 540 .2l~ . 34 ESTIMATED REVENUE NOVEMBER 1. 1963 to OCTOBER 31. 1964 WATER SYSTEM RESERVE ACCOUNT CITY OF EDGEWATER. FLORIDA UNCOLLECTED ESTIMATED COLLECTED OVERCOLLECTED* Transfer From Revenue Fund $ 4,200.00 $ 4,200.00 $ -0- BUDGET APPROPRIATIONS NOVEMBER 1. 1963 to OCTOBER 31. 1964 WATER SYSTEM RESERVE ACCOUNT CITY OF EDGEWATER. FLORIDA UNEXPENDED APPROPRIATED EXPENDED OVEREXPENDED* Unappropriated Surplus $ 4,200.00 $ -0- $ 4,200.00 EXHIB IT " S " . 35 BALANCE SHEET OCTOBER 31. 196~ DEPRECIATION FUND CITY OF EDGEWATER. FLORIDA ASS E T S CASH IN BANK Bank of New Smyrna $ 4,956.14 INVESTMENTS U.S. Treasury Bills, Due February 4, 1965 TOTAL ASSETS 18,000.00 $ 22,956.14 L I A B I LIT I E S AND SUR P L U 5 LIABILITIES $ -0- SURPLUS TOTAL LIABILITIES AND SURPLUS 22,956.14 $ 22,956.14 .. EXHIBIT II T " . :; CAS H R E C E I P T S AND D I S BUR S E MEN T S DEPRECIATION FJND NOVEMBER 1. 1963 to OCTOBER 31. 1964 CITY OF EDGEWATER. FLORIDA Balance per Audit - November 1, 1963 RECEIPTS Transfers From Revenue Fund Interest From U. S. Treasury Bills U. S. Treasury Bills Redeemed Less: U. S. Treasury Bills Purchased $ 35,434.44 35.311.08 TOTAL RECEIPTS TOTAL TO BE ACCOUNTED FOR DISBURSEMENTS Interest Transferred to Revenue Fund Capital Improvements TOTAL DISBURSEMENTS BALANCE TO BE ACCOUNTED FOR ACCOUNTED FOR AS FOLLOWS: Bank of New Smyrna .. :;; EXHIB IT " U " $ 10,000.00 565.56 63.36 $ 628.92 16,112 .88 36 $ 11,669.02 10.628.92 $ 22,297.94 17,341.80 $ 4,956.14 4,956.14 . 37 ESTIMATED REVENUE NOVEMBER 1. 1963 to OCTOBER 31. 1964 DEPRECIATION FUND CITY OF EDGEWATER. FLORIDA ESTIMATED UNCOLLECTED COLLECTED OVERCOLLECTED* Transfer From Revenue Fund $ 10,000.00 $ 10,000.00 $ -0- BUDGET APPROPRIATIONS NOVEMBER 1. 1963 to OCTOBER 31. 1964 DEPRECIATION FUND CITY OF EDGEWATER. FLORIDA APPROPRIATED UNEXPENDED EXPENDED OVEREXPENDED* Capital Improvements $ 10,000.00 $ 16,712.88 $ 6,712.88* . EXHIBIT .. V " . . CASH IN BANK Bank of New Smyrna WORK IN PROGRESS TOTAL ASSETS BALANCE SHEET OCTOBER 31. 196~ CONSTRUCTION FUND CITY OF EDGEWATER. FLORIDA ASS E T S L I A B I LIT I E SANDS U R P L U S NOTES PAYABLE - BANK OF NEW SMYRNA SURPLUS TOTAL LIABILITIES AND SURPWS . EXHIBIT " t-1 " 38 $ 1,097.11 643,902.89 $ 645,000.00 $ 645,000.00 -0- $ 645,000.00 . 39 CAS H R E eEl P T S AND D I S B, U R. S E. MEN T S CONSTRUCTION FUND NOVEMBER 1. 1963 to OCTOBER 31. 1964 CITY OF EDGEWATER. FLORIDA RECEIPTS Loan From Bank 0 f New Smyrna TOTAL TO BE ACCOUNTED FOR DISBURSEMENTS Sewer Lines Pumping Stations Sewer Plant Engineers Easements Home Finance Agency - Field Inspections and Audits Legal and Administrative TOlAL DISBURSEMENTS BALANCE TO BE ACCOUNTED FOR ACCOUNTED FOR AS FOLLOWS: Bank of New Smyrna . EXHmIT II X II $ 496,918.15 40,822.28 11,827.80 81,982.52 981.50 10,000.00 1.370.64 $ 645.000.00 $ 645,000.00 643,902.89 $ 1,097.11 1,097.11 . , I N COM E AND E X PEN S EST ATE MEN T NOVEMBER 1. 1963 to OCTOBER-~1. 1964 WATER FUND CITY OF EDGEWATER. FLORIDA INCOME Water Sales Connection Charges Service Charges Miscellaneous Income Hydrant Rental $ 40,712.80 5,150.00 790.00 275.97 4.062.50 TOTAL RECEIPTS EXPENSE Salaries and Wages Payroll Taxes Power Chemicals Supplies Truck Expense Repairs and Replacements Telephone Printing, Office Supplies and Postage Professional Services Miscellaneous Expense Insurance Bad Debts $ 9,521.41 333.63 2,585..01 95.10 1,871.82 544.62 166.60 254.82 621.94 275.00 904.10 352.00 61.30 TOTAL EXPENSE NET INCOME FROM OPERATIONS OTHER INCOME AND EXPENSE Utility Taxes Interest on U. S. Treasury Bonds $ 26,217.07 1.075..38 $ 27,292.45 17.717.50 Deduct: Interest on Revenue Certificates NET OTHER INCOME NET INCOME OVER EXPENSE . EXHIBIT " Y " 40 $ 50,991.27 17.587.35 $ 33,403.92 9.574.95 $ 42,978.87 . CAS H R E eEl P T S AND D I S BUR S E MEN T. S NOVEMBER 1. 1963 to OCTOB~31. 1964 . COMMUNITY CENTER FUND CITY OF EDGEWATER. FLORIDA Balance as per Audit - October 31, 1963 RECEIPTS Rents Games Reimbursed For Utilities TOTAL RECEIPTS TOTAL TO BE ACCOUNTED FOR DISBURSEMENTS Utilities Repairs Supplies Custodian Exterminating Fuel Payroll Taxes Flowers TOTAL DISBURSEMENTS BALANCE TO BE ACCOUNTED FOR ACCOUNTED FOR AS FOLLOWS: Cash on Hand Bank of New Smyrna . . EXHIBIT " Z " $ 712.00 786.68 38.65 $ 212.19 36.69 62.38 960.00 60.00 311.81 34.80 10 ~oo $ .34 331.59 41 $ 482.47 1,537.33 $ 2,019.80 1,687.87 $ 331.93 331.93