FY 1961 Audit Report
AUDIT REPORT
OCTOBER 31. 1961
.CITY OF EDGEWATER. FLORIDA
MAYOR A. Hussey
COUNCILMEN Carl A. Siller
Stanley A. Seng, Sr.
, Henry R. Palmateer
George S. Kennedy
'"
ATTORNEY Dan Warren
CITY CLERK Frank F. Dippery
ENGINEERS Briley Wild & Assoeiates
AUDITORS Genter and Batten
..
I N D E X
OCTOBER 31. 1961
CITY OF EDGEWATER. FLORIDA
DESCRIPTION
PAGE
EXHIBIT
EXHIBIT
SCHEDULE
SCHEDULE
EXHIBIT
EXHIB IT
EXHIBIT
EXHIBIT
EXHIBIT
EXHIBIT
EXHIBIT
EXHIBIT
EXHIBIT
EXHIBIT
EXHIBIT
EXHIBIT
Certificate
1
Comments
2-9
" A " - Consolidated Balance Sheet
10
" B " - Balance Sheet - General Fund
11
"B-1" - Tax Sale Certificates
12
"B-2" - Fixed Assets - General Fund
13
" C \I - Cash Receipts and Disbursements - General Fund
14-15
" D " - Estimated Revenue - General Fund
16
" E \I - Budget Appropriations - General Fund
17-19
\I F \I _ Consolidated Balance Sheet - All Water Funds -
Year Ending October 31, 1961
20
\I G " - Consolidated Balance Sheet - All Water Funds -
Year Ending October 31, 1960
21
\I H \I - Balance Sheet - Water System Revenue Fund
22
\I I " - Balance Sheet - Operation, Maintenance and
Repair Fund
23
" J \I - Balance Sheet - Water Revenue Certificates
Principal and Interest Sinking Fund
24
\I K " - Balance Sheet - Water System Reserve Account
25
" L " - Balance Sheet - Depreciation
26
" M " - Cash Receipts and Disbursements -
Water System Revenue Fund
27
" N " - Cash Receipts and Disbursements -
Operation, Maintenance and Repair Fund
28
I N D E X
OCTOBER 31. 1961
CITY OF EDGEWATER. FLORIDA
DESCRIPTION
PAGE
EXHIBIT
EXHIBIT
EXHIBIT
EXHIBIT
EXHIBIT
EXHIBIT
EXHIBIT
EXHIBIT
EXHIBIT
EXHIBIT
" 0 " - Cash Receipts and Disbursements -
Water Revenue Certificates Principal and
Interest Sinking Fund
29
" P " - Cash Receipts and Disbursements -
Water System Reserve Account
30
" Q " - Cash Receipts and Disbursements -
Depreciation Fund
31
" R " - Estimated Revenue and Budget Appropriations -
Water System Revenue Fund
32
" S " - Estimated Revenue and Budget Appropriations -
Operation, Maintenance and Repair Fund
33
" T " - Estimated Revenue and Budget Appropriations -
Water Revenue Certificates Principal and
Interest Sinking Fund
34
" u " - Estimated Revenue and Budget Appropriations -
Water System Reserve Account
35
" V " - Estimated Revenue and Budget Appropriations -
Depreciation Fund
36
" W " - Income and Expense - Water Fund
37
" X " - Cash Receipts and Disbursements -
Community Center Fund
38
GENTER AND BATTEN
CERTIFIED PUBLIC ACCOUNTANTS
!laY.. VOLUSIA AVENUE
DAYTONA BEACH. FLA.
MeMBERS
FRANK M. GENTER. C. P. A.
ALFRED E. BATTEN. C. P. A.
AMERICAN INSTITUTE
TELEPHONE CL 2-610'
December 6, 1961
AND FLORIDA INSTITUTE OF
CERTIFIED PUBLIC ACCOUNTANTS
AMERICJlo.N ACCOUf"TING 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, 1961, 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 the
accounting records and such other supporting evidence as we considered
necessary in the circumstances.
In our opinion, the accompanying balance sheet and related state-
ments of income and surplus fairly present the financial position of the
City of Edgewater, Florida, at October 31, 1961, and the results of its
operations for the year then ended, in conformity with generally accepted
accounting principles applied on a basis consistent with that of the
preceeding year.
Respectfully submitted,
GENTER AND BATTEN
By orL ;( ~
C.P.A.
AEB : nw
2
COMMENTS
Our comments on the items in the Consolidated Balance
Sheet,
Exhibit" A ", follow in the order of their appearance therein:
ASS E l' S
CASH ON HAND AND IN BANK - $ 60.785.60
Cash on hand was verified by actual count. All bank accounts are
in the Bank of New Smyrna, New Smyrna Beach, Florida, and were verified by
reconciling the balances shown on the books with those shown on the bank
statements and by direct communication with the bank.
To guarantee accounts of the City in excess of $ 10,000.00, the
bank has placed $ 70,000.00 U. S. Treasury Bonds in escrow as follows:
$ 60,000.00 U. S. Treasury Bonds, dated 11/15/61, due 2/15/63
10,000.00 U. S. Treasury Bonds, dated 6/15/58, due 2/15/65
INVEStMENTS - $ 22.056.59
In accordance with the ordinance covering the issuance of the
Water Revenue Certificates, the City created the required "Depreciation
Fundll and deposited therein $ 18,000.00. This was invested in direct
obligations of the United States of America. At present this investment
consists of $ 18,000.00 Treasury Notes, due November 15, 1961, bearing
interest at the rate of 2 1/2 per cent per annum.
This fund was created so that the city will have sufficient money
to pay the. cost of necessary, unusual, or extraordinary maintenance, repairs,
renewals and replacements to the system which are not included in the annual
budget. It may also be used to pay the cost of constructing additions and
3
improvements to the system which will enhance its revenue producing capacity,
or to provide a higher degree of service, or to supplement the Sinking Fund
should a deficiency arise.
U. S. Government Bonds, due May 15, 1966, bearing interest at the
rate of 3 3/4 per cent per annum, were purchased in the amount of $ 4,056.59
in the Reserve Account.
RECEIVABLES - $ 6.337.12
The outstanding tax sale certificates total $ 791.13. These are
for taxes prior to 1951, at which t~e 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.
In 1960, the City paved Flagler and Rhode Island Avenues and
installed sidewalks and curbs on Park Avenue and assessed the property
owners adjoining these improvements a portion of the cost of the paving and
all the cost of installing the sidewalks and curbs. The mortgages receivable,
in the amount of $ 615.46, represent the balances of two mortgages given to
the City by property owners who wished to pay their assessments in install-
ments. Both of these mortgages are payable in five annual installments
with interest at 6 per cent per annum.
The City filed liens in the amount of $ 43.77 for the unpaid
balances of the Flagler Avenue paving accounts. During the year the City
paved Hardin Place, Indian River. Boulevard, Pa1mway, Francis Drive and
West Marian Avenue. The owners of the adjacent properties were assessed
for one-third of the cost of paving the streets. The Paving Accounts
4
Receivable are the uncollected assessments due in the amount of $ 2,981.88.
The Water Consumers' Accounts Receivable. in the amount of
$ 1,799.83, were checked in detail and found to be in balance with the
general ledger control.
FIXED - $ 633.133.95
The fixed assets represent the capital assets of the City. A
reconciliation of the account is as follows:
General ~Fund
Balance as per Audit - November 1, 1960
$ 202.215.89
Add: Road Machinery:
1962__Chevrolet Dump Truck $3,719.61
Jaeger Mixer - Used - J 150.00 $ 3,869.61
FurnIture and Fixtures:
Mailing Machine $ 202.15
Traffic Rug 24.73
Electric Drill 35.95 262.83
Police Department Equipment:
1961 Chevrolet Sedan $1,334.86
Equipment for New 'Car 128.21 1.463.07
Small Tools 36.96
Street Paving 14,933.58
Fire Department Equipment:
Hose "$ 948. 15
Truck Equipment 49.79 997.94
Street Signs 111. 13
Library Fixtures 139.43
Community House Improvements 135.00
Community House Equipment:
Gas Stove $ 340.00
Electric Roaster 6.00 346.00
Municipal Park and Pier:
Shuffleboards 680.00
Communication System;
1 base and 2 mobile units 1.151.42
TOTAL ADDITIONS
24.126.97
TOTAL FIXED - GENERAL FUND - OCTOBER 31, 1961
$ 226,342.86
5
Water Fund
Balance as per Audit - Novembet 1, 1960
Add: Line Extensions
$ 395.679.44
11.111.65
TOTAL FIXED - WATER FUND - OCTOBER 31, 1961
TOTAL FIXED
$ 406.791.09
$ 633,133.95
~ENTORY OF MATERIALS - $ 1,449.17
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 DEPOSITS - $ 20.00
This deposit is made by the General Fund to the Water Fund to
guarantee payment of the water account.
L I A B I LIT I E S AND SUR P L U S
ACCOUNTS PAYABLE - UNRECORDED - $ 1.603.61
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.
PAYROLL TAXES PAYABLE - $ 306.39
The above item represents income and social security taxes withheld
from employees wages and is due and payable in January, 1962.
METER DEPOSITS - $ 9.406.15
These deposits were made by water consumers to guarantee payment of
their accounts. When the accounts are closed and the bills paid, they are
6
refundable to the consumer.
WATER REVENUE CERTIFICATES - $ 393.000.00
On March 3, 1958, the City passed a resolution authorizing the
issuance of $ 400,000.00 in Water Revenue Certificates. The purpose of
the issue was to provide for the acquisition, construction and establish-
ment of a municipal water works system. The certificates are dated
February 1, 1958, in the denomination of $ 1,000.00 each, numbered
consecutively 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 semiannually thereafter on February 1 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 llows:
MATURITY AMOUNT MATlffi ITY AMOUNT
1962 $ 8,000.00 1976 $ 14,000.00
1963 8,000.00 1977 15,000.00
1964 8,000.00 1978 16,000.00
1965 9,000.00 1979 16 ,000.00
1966 9,000.00 1980 17 ,000.00
1967 10,000.00 1981 18,000.00
1968 10,000.00 1982 19,000.00
1969 10,000.00 1983 20,000.00
1970 11,000.00 1984 21,000.00
1971 11,000.00 1985 22,000.00
1972 12 , 000.00 1986 23,000.00
1973 12,000.00 1987 23,000.00
1974 13 , 000 . 00 1988 24.000.00
1975 14,000.00
TOTAL $ 393,000.00
7
Provided, however, that said revenue certificates numbered 41 to 400,
inclusive, from time to time outstanding, shall be subject to redemption
by said City prior to maturity in whole, or in part in inverse numerical
order on any interest payment date on or after February 1, 1965, upon terms
of par and accrued interest plus a redemption premium in an amount equal to
one-quarter of one per cent of the principal amount thereof for each year
or fraction thereof to elapse between the date fixed for such redemption
and the final maturity date of the respectiye certificates, but with a
maximum redeUlption premium of an amount equal to 4 per cent of such princi-
pal amount. Both principal and interest shall be payable at the main office
of the Bank of New Smyrna, in the City of New Smyrna Beach, Florida, or, at
the option of the holders of the respective certificates, at the main office
of the Chase Manhattan Bank, in the City of New York, New York.
During the current year, the City retired bonds 1 thru 7.
LINE EXTENSION AGREEMENT DEPOSIT - $ 60.00
This account represents a deposit received to cover the cost
of extending a water main, inside the city limits, to an individual customer.
In accordance with Ordinance No. 289, such deposits will be required for
all water main extensions over 100 feet in length. Such deposits will be
refundable at the rate of twenty per cent (20%) of the annual water billing
for the extension until said deposit has been refunded in full, but not
to exceed five years for an individual, or ten years for a subdivision.
All the water distribution systems and appurtenances thereto shall be and
remain the property of the city.
Ordinance No. 288 requires such deposits for all extensions
outside the city limits, also. However, these deposits are not refundable.
8
SURPLUS - $ 319,406.28
The surplus represents the excess of the City's assets over the
City's liabilities as shown on the balance sheet.
G ENE R A L
Exhibit" D ", the Estimated Revenue Statement of the General Fund
shows revenue was estimated at $ 93,989.44 while collections totaled $ 113,529.56,
including $ 14,000.00 appropriated surplus, or collections in excess of estUnate
of $ 19,540.12. The Budget Appropriations Statement of the General Fund,
Exhibit" E ", shows budgeted expenditures of $ 98,269.00, actual expenditures
of $ 96,020.53, or an unexpended balance of $ 2,248.47.
The Income and Expense Statement of the Water Fund, Exhibit" W ",
reveals total income from operations of $ 38,415.05, operating expenses of
$ 14,947.86, or net income from operations of $ 23,467.19.
Utility taxes in the amount of $ 19,152.11 were deposited in the
Water Revenue Fund in accordance with the Ordinance covering the issuance of the
certificates.
The City has 901 water meters in operation at this time.
3/4 - inch meters 883
1 - inch meters 15
1 1/2 - inch meters 1
2 - inch meters 2
TOTAL 901
The General Fund has 68 fire hydrants for which it is paying the
Water Fund $ 50.00 each per year.
Insurance coverage on the Water Fund plant and equipment is as
follows:
Insuror:
Agent:
Policy Number:
Period:
Coverage: J
Property Covered:
Amount
$ 26,000.00
9,250.00
26,000.00
400.00
500.00
2,000.00
_ 3 , 000.. 00
9
The Home Insurance Company
Toxey Whitaker, New Smyrna Beach, Florida
1212 ...... ...
August 18, 1961 to August 18, 1962
Fire, Lightning, Extended Coverage, Vandalism
arid Malicious Mischief
DescriPtion
On elevated steel water tank situated N/S E.
Park Avenue, Edgewater, Florida
On AAA water treatment plant building situated
N/S E. Park Avenue, Edgewater, Florida
Machinery and equipment while contained in
water treatment plant.
lCM Pump House No.1, situated approximately
2 miles west of railroad at Edgewater
well field.
lCM Pump House No.2, situated approximately
2 miles west of railroad at Edgewater
well field.
Machinery and equipment while contained in
Pump House No.1.
Machinery and equipment while contained in
Pump House No.2.
All funds required by the ordinance covering the issuance of the
certificates have been opened and are being maintained in accordance therewith.
Examination of the police docket and duplicate traffic tickets
reveals that numerous items are missing and unaccounted for. Our examination,
at the present time has not been completed. An additional report will be
. submitted at a later date.
CON SOL I D ATE DBA LAN C E SHE E T
OCTOBER 31. 1961
CITY OF EDGEWATER. FLORIDA
A S'S E T S
CASH ON HAND AND IN BANK
Petty Cash
Cash on Hand
Bank 0 f New Smyrna:
General Fund $
Revenue Fund
Operation, Maintenance and Repair Fund
Sinking Fund
Reserve Account
Depreciation Fund
20, 217 . 14
14,446.80
2,125.22
19,664.12
3,643.41
113 . 00
INVESTMENTS
Depreciation Fund - U. S. Treasury Notes
Reserve Account - Government Bonds
RECEIVABLES
General Fund: .
Tax Sale Certificates
Lot Cleaning Liens
Paving Liens
Paving Accounts Receivable
Mortgages Receivable
Water Consumers' Accounts Receivable
$ 791.13
105.05
43.77
2,981. 88
615.46 $
FIXED
General Fund - Schedule "B-2"
Water Fund - Exhibit "H"
INVENTORY OF MATERIALS - WATER FUND
METER DEPOSIT
$
10.00
565.91
60,785.60
22,056.59
6 , 337 . 12
633,133.95
1,449.17
20.00
TOTAL ASSETS
$ 723,782.43
60.209.69 $
$ 18,000.00
4.056.59
4,537.29
1. 799. 83
$ 226,342.86
406.791. 09
10
L I A B I LIT I E S AND SUR P L U S
ACCOUNTS PAYABLE - UNRECORDED
$ 1,603.61
PAYROLL TAXES PAYABLE
306.39
METER DEPOSITS
9,406.15
WATER REVENUE CERTIFICATES
393,000.00
LINE EXTENSION AGREEMENT DEPOSIT
60.00
SURPLUS
319,406.28
TOTAL LIABILITIES AND SURPLUS
$ 723,782.43
EXHIBIT II A II
11
B A LAN C E SHE E T
OCTOBER 31. 1961
GENERAL FUND
CITY OF EDGEWATER. FLORIDA
ASS E T S
CASH ON HAND AND IN BANK
Petty Cash $ 10.00
Cash on Hand 312.71
Bank of New Smyrna 20.217.14 $ 20,539.85
F-ECEIVABLES
Tax Sale Certificates (Schedule liB-I") $ 791.13
Lot Cleaning Liens 105.05
Paving Liens 43. 77
Paving Accounts Receivable 2,981.88
Mortgages Receivable:
D. W. Garrell $ 288.00
Poland and Broga 327.46 615.46
Transfers - Water Fund 2.126.75 6,664.04
FIXED - (SCHEDULE "B-2") 226,342.86
METER DEPOSIT 20.00
TOTAL ASSETS $ 253,566.75
L I A B 1 LIT I E S AND SUR P L U S
ACCOUNTS PAYABLE - UNRECORDED $ 1,368.13
SOCIAL SECURITY TAX PAYABLE 94.03
WITHHOLDING TAX PAYABLE 158.36
SURPLUS
Surplus - November 1, 1960 $ 220,682.01
Add: Excess of Collections over
Expenditures $ 3,509.03
Fixed Assets Acquired 24,126.97
Payments on G.M.A.C. Contracts 1,467.16
Recorded Accounts Receivable 3,025.65
1960 Accounts Payable 2.484.19 34.613.00
$ 255,295.01
Deduct: 1961 Accounts Payable $ 1,368.13
Mortgage Payments Received 153.86
Payments on Recorded Accounts
Rece 1 vab Ie 466.23
Transfer from Water Fund 1.360.56 3.348.78
PRESENT SURPLUS 251. 946.23
TOTAL LIAB ILITIES AND SURPLUS $ 253,566.75
EXHIBIT "B"
12
T A X S ALE C E R T I F I CAT E S
OCTOBER 31. 1961
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
TOTAL $ 791. 13
SCHEDULE "B-l"
13
F I XED ASS E T S
OCTOBER 31. 1961
GENERAL FUND
CITY OF EDGEWATER. FLORIDA
ITEM
AMOUNT
$ 38,588.63
21,123.95
7,252.63
80.00
22,141. 60
4,170.44
67,676.42
3,797.00
111.55
8,402.72
66.96
16,726.84
790.97
5,000.00
1,325.58
17,984.82
6,915.53
2,171.44
664.36
1.351.42
$ 226,342.86
ROAD MACHINERY
NEW CITY HALL
FURNITURE AND FlX'I'URES
MAPS
REAL ESTATE
SHELL STREETS
STREET PAVING
STRAND ROAD FILL
TMFFIC LIGHTS
POLICE DEPARIHENT
SMALL TOOLS
FIRE DEPAR'1'MENT
STREET SIGNS
LIBRARY AND CHAMBER OF COMMERCE
LIBRARY FIXTURES
CO!1MUNITY HOUSE
ro~ITY HOUSE EOOIPMENT
MUNICIPAL PARK AND PIER
PICNIC AREA
COMMUNICATIONS SYSTEM
TOTAL
SCHEDULE "B-2"
14
CAS H R E C E I P T S AND D I S BUR S E MEN T S
NOVEMBER 1. 1960 to OCTOBER 31. 1961
GENERAL FU.!ill.
CITY OF EDGEWATER. FLORIDA
Balance as per Audit - November I, 1960
RECEIPTS
Current Taxes
Business Licenses
Building Permits
Electric Permits
Plumbing Permits
Occupational Permits
Beer, Wine and Liquor Licenses
Fines and Forfeitures
Cigarette Tax
Dog Tags
Garbage and Trash Collections
Lot Cleaning
Franchise Taxes
Paving
Special Library Appropriation -
County
Less: Books Purchased
Truck and Bookkeeping Machine
Payments
Miscellaneous Income
Examination Fees -
Contractors Licenses
Sidewalk and Curb Mortgage
Principal
Interest on Sidewalk and
Curb Mortgages
Payroll Taxa. Collected
Less: Payroll Taxes Paid
TOTAL RECEIPTS
TOTAL TO BE ACCOUNTED FOR
EXHIBIT II C II - PAGE 1
$ 16,995.16
15
CAS H R E C E I P T S AND D I S BUR S E MEN T S
NOVEMBER 1. 1960 to OCTOBER 31. 1961
GENERAL FUND
CITY OF EDGEWATER. FLORIDA
DISBURSEMENTS
Department of General Government
Department of Streets
Street Lights
Police Department
Fire Department
Library
Communications Equipment
Payments on Water Department
Truck
School Advertisement
Childrens Christmas Party
Railway Culvert Permit
Oil Painting
Volusia County
Police Academy
Volusia County Civil Defense
Drain Pipe - Railway Culvert
July 4th Fireworks
Chamber of Commerce Dues
Cleaning Florida Shores'
Ditches
Humane Society
Youth Recreation - Ball
Field Water Line
TOTAL DISBURSEMENTS
BALANCE TO BE ACCOUNTED FOR
ACCOUNTED FOR AS FOLLOWS
Petty Cash
Cash on Hand
Bank of New Smyrna
$ 10.00
312.71
20.217 .14
EXHIBIT " C "
20,539.85
16
EST I MAT E D R E_V E N U E
NOVEMBER 1. 1960 to OCTOBER 31. 1961
GENERAL FUND
CITY OF EDGEWATER. FWRIDA
ESTIMATED
Business Licenses
COLLECTED
UNCOu.ECTED
OVERCOLLECTED*
$ 5,000.00 $ 6,167.25 $
1,167.25*
$ 93,989.44 $ 113,529.56 $
$ 113,529.56
14.000.00
$ 99,529.56
96.020.53
$ 3,509.03
Building Permits
1, 971.00
Electric Permits
1,139.32
693.00
Plumbing Permits
Beer, Wine and Liquor Licenses
1,600.00
Fines and Forfeitures
4,050.00
6,981.74
Cigarette Taxes
Dog Tags
12 7.25
Garbage and Trash Collections
9,000.00
Lot Cleaning
300.00
Franchise Tax
11,620.68
Occupational Permits
500.00
Paving
6,000.00
Miscellaneous
1,500.00
Current Taxes
29,506.45
14.000.00
Appropriated Surplus
TOTALS
TOTALS COu.ECTIONS
DEDUCT: APPROPRIATED SURPLUS
NET COLLECTIONS
TOTAL EXPENDI'1'1JRES - EXHIBIT "E"
NET COLLECTIONS IN EXCESS OF EXPENDIWRES
EXHIBIT " D "
1,530.00
441.00
908.20
231.12
453.00
240.00
267.50*
1,867.50
3,080.50
969.50
7,735.87
754.13*
127.25
-0-
10,861.10
517.50
1,861.10*
217.50*
12,823.25
1,202.57*
340.00
160.00
6,019.84
19.84*
1,977 .66
477 . 66*
45,120.64
15,614.19*
14.000.00
-0-
19,540.12*
BUD GET A P PRO P R I A T ION 5
NOVEMBER 1. 1960 to OCTOBER 31. 1961
GENERAL, FUND
CITY OF EDGEWATER. FlDRIDA
ORIGINAL
APPROPRIATION
GENERAL GOVERNMENT
Mayor, Judge and Council Salaries
Clerk's Salary
,Dep~~y Clerk's Salary
Attorney Fees
!!:lections
Office Expense
Miscellaneous
Auditor
..Insurance
Inspection Fees, Gas and Janitor
Upkeep - City Hall
Social Security
Petty.Cash
TOTALS
$ 2,200.00
2,700.00
2,580.00
1,000.00
300.00
1,000.00
1,000.00
350.00
3,120.00
2,140.00
900.00
1,250.00
75.00
$ 18,615.00
STREET DEPARTMEN1
Garba2e and Trash:
Salaries
Truck and Tractor Expense
Repairs
New Equipment
Miscellaneous and Dump Maintenance
$
8,000.00
1,000.00
300.00
500.00
300.00
Road Maintenance:
. Salaries"
Truck.and Tractor Expense
Repairs .
New Equipment
Miscellaneous
4,800.00
800.00
300.00
500.00.
300.00
17
ORDINANCE
11283
AMENDED
APPROPRIATION
EXPENDED
UNEXPENDED
OVEREXPENDED*
$ 2,200.00 $, _ "2 ,400. 00 $ 200.00*
2,700.00 2,700.00 -0-"
2,580.00 2,580.00 -0-
1,000.00 790.00 210.00
300.00 90.50 209.50
1,000.00 1,867.50 867.50*
1,000.00 505.82 494.18
350.00 250.00 100.00
$ 2,500.00 5,620.00 5,363.54 256.46
2,140.00 1,745.13 394.87
900.00 776.06 123.94
1,250.00 1,145.58 104.42
75.00 -0- 75.00
. . . .",..
$ 2,500.00 $ 21, 115 . 00 $ 20,214.13 $ 900.87
$ 500.00 $ 8,500.00 $ 8,537.64 $ 37.64*
500.00 1,500.00 1,528.59 28.59*
500.00 800.00 422.89 377.11
1,000.00 1,500.00 1,065.40 434.60
500.00 800.00 431. 32 368.68
5,000.00 9,800.00 9,556.58 243.42
1,000.00 1,800.00 1,730.88 69.12
500.00 800.00 731. 56 68.44
3,500.00 4,000.00 4,017.70 17.70*
300.00 1,048.59 748.59*
EXHIBIT " E " - PAGE 1
BUD GET A P PRO P R I A T ION S
'.,. (.,
NOVEMBER 1. 1960 to OCTOBER 31. 1960
GENERAL FUND
CITY OF EDGEWATER. FLORIDA
ORIGINAL
APPROPRIATION
STREET DEPARTMENT. Continued
Street Paving and Improvements:
Material
S~rvey
Miscellaneous
TOTALS
$ 8,000.00
500.00
200.00
200.00
200.00
. 100.00
500.00
1,500.00
500.00
$ 28,500..00
Mosquito Control:
Salaries
.Tractor Expense
Misce 11aneous
Park Maintenance:
Material
Salaries
Miscellaneous
STREET LIGHTS $ 6,000.00
POLICE DEPARTMENT
Salaries - Chief $ 4,800.00
Salaries - Other 3,150.00
Gas, Oil and Repairs 1,200. 00
Supp lies 350.00
Telephone 200.00
Radio Service 100.00
Mis ce llaneous 200.00
Prisoner Fees 100.00
Equipment 1. 500. 00
TOTALS $ 11,600.00
18
ORDINANCE
inS3
AMEMDED
APPROPRIATION
EXPENDED
UNEXPENDED
OVEREXPENDED*
$
6,000.00
$ 5,866.78
$
133.22
$ 4,800.00 $ 4,800.00 $ -0-
3,150.00 3,144.00 6.00
1 , 200. 00 1,491.90 291. 90*
350.00 297.20 52.80
200.00 166.73 33.27
100.00 220.85 120.85*
200.00 15.92 184.08
100.00 66.00 34.00
1. 500. 00 1.463.07 36.93
$ 11,600.00 $ 11,665.67 $ 65.67*
EXHIBIT " E " - PAGE 2
BUD GET A P PRO P R I A T ION S
NOVEMBER I, 1960 to OCTOBER 31. 19~
GENERAL FUND
CITY OF EDGEWATER. FLORIDA
ORIGINAL
APPROPRIATION
FIRE DEPARTMENT
Salaries $ 2,500.00
Fire Hydrants 3,200.00
Donations 200.00
Truck Expense 350.00
New Equipment 1,500.00
Telephone 80.00
Lights 125.00
Miscellaneous 200.00
ToTALS $ 8,155.00
LIBRARY
Salary $ 800.00
Books 400.00
Mi.scellaneous 400.00
TOTALS $ 1,600.00
EMERGENCY AND CONTINGENCIES $ 19,519.00
GRAND TOTALS
$ 93,989.00
19
ORDINANCE
11283
AMENDED
APPROPRIATION
EXPENDED
UNEXPENDED
OVEREXPENDED*
($ 2,500.00) $ -0- $ -0- $ -0-
3,200.00 3,275.00 75.00*
200.00 200.00 -0-
350.00 266.96 83.04
1,500.00 997.94 502 . 06
80.00 83.34 3.34*
125 . 00 130.88 5.88*
200.00 473.72 273.72*
($ 2,500.00) $ 5,655.00 $ 5 , 42 7 . 84 $ 227. 16
$ 600.00 $ 1,400.00 $ 1,370.00 $ 30.00
200.00 600.00 634.43 34.43*
400.00 347 . 11 52.89
$ 800.00 $ 2,400.00 $ 2,351. 54 $ 48.46
($ 14,120.00) $ 5,399.00 $ 4,957.12 $ 441. 88
$ 4,280.00
$ 98,269.00
$ 96,020.53
$
2,248.47
EXHIBIT " E "
20
CON SOL I D ATE DBA LAN C E SHE E T
OCTOBER 31. 1961
ALL WATER FUNDS
CITY OF EDGEWATER. FLORIDA
ASS E T S
CASH ON HAND AND IN BANK
Cash on Hand
BANK OF NEW SMYRNA
Revenue Fund
Operation, Maintenance and
Repair Fund
Sinking Fund
Reserve Account
Depreciation Fund
WATER CONSUMERS' ACCOUNTS RECEIVABLE
INVESTMENTS
U. S. Treasury Notes - Exhibit "L"
U. S. Government Bonds - Exhibit "K"
FIXED - EXHIBIT "H"
INVENTORY OF MATERIALS
TOTAL ASSETS
$ 14,446.80
2,125.22
19,664.12
3,643.41
113. 00
$
253.20
39.992.55 $ 40,245.75
1,799.83
$ 18,000.00
4.056.59 22,056.59
406,791.09
1.449.11
$ 472,342.43
L I A B I LIT I E SANDS U R P L U S
ACCOUNTS PAYABLE - UNRECORDED
PAYROLL TAXES PAYABLE
METER DEPOSITS
WATER REVENUE CERTIFICATES
TRANSFERS - GENERAL FUND
LINE EXTENSION AGREEMENT DEPOSIT
SURPLUS
Surplus - November 1, 1960
Add: 1960 Accounts P ayab 1e
Old Outstanding Checks
Old Meter Deposits
Net Income over Expense
$ 52.00
16.50
12.25
24.275.39
Deduct: 1961 Accounts Payable
PRESENT SURPLUS
TOTAL LIAB ILITIES AND SURPLUS
EXHIB IT II F II
$ 43,339.39
24.356.14
$ 67,695.53
235.48
$
235.48
54.00
9,406.15
393,000.00
2,126.75
60.00
67.460.05
$ 472,342.43
21
CON SOL I D ATE DBA LAN C E
SHE E T
OCTOBER 31. 1960
ALL WATER FUNDS
CITY OF EDGEWATER. FLORIDA
ASS E T S
CASH ON lL~ AND IN BANK
Cash on Hand
Bank of New Smyrna:
Revenue Fund
Operation, Maintenance and
Repair Fund
Sinking Fund
Reserve Fund
$ 329.57
$ 13 , 77 7 . 30
WATER CONSUMERS r ACCOUNTS RECEIVABLE
u. S. CERTIFICATES OF INDEBTEDNESS
3,029.35
18,225.98
3.500.00 38.532.63 $ 38,862.20
1,311.45
18,000.00
FIXED - (EXHIBIT "H")
INVENTORY OF MATERIALS
TOTAL ASSETS
395,679.44
2.042.90
$ 455,895.99
L I A B I L IT~ I E S ~ND SUR P L U S
ACCOUNTS PAYABLE - UNRECORDED
P AD.OLL TAXES PAYABLE
METER DEPOSITS
WATER REVENUE CERTIFICATES
TRANSFERS - GENERAL FUND
SURPLUS
Surplus - November 1, 1959
Add: 1959 Accounts Payable
Net Income over Expense
Credit given for Previous Years
Year's Rents on Purchase of Assets
$ 52.00
68.99
8,948.30
400,000.00
3,487.31
$ 21,218.18
$
126.98
20,646.23
1.400.00
22.173.21
$ 43,391.39
52.00
Deduct: 1960 Accounts Payable
PRESENT SURPLUS
43.339.39
$ 455,895.99
TOTAL LIABILITIES AND SURPLUS
EXHIBIT " G "
B A LAN C E SHE E T
OCTOBER 31. 1961
WATER SYSTEM REVENUE FUND
CITY OF EDGEWATER. FLORIDA
ASS E T S
CASH ON HAND AND IN BANKS
22
Cash on Hand
Bank of New Smyrna
$ 253.20
14.446.80 $ 14,700.00
WATER CONSUMERS t ACCOUNTS RECEIVABLE
FIXED
Water Plant and Distribution System
Line Extensions
Equipment
Bookkeeping Machine
1959 Chevrolet Truck
INVENTORY OF MATERIAl.
TOTAL ASSETS.
$ 380,094.80
20,649.51
886.22
2,750.00
2.410.56
L I A B I LIT I E S AND SUR P L U S
METER DEPOSITS
WATER REVENUE CERTIFICATES
TRANSFERS - GENERAL FUND
LINE EXTENSION AGREEMENT DEPOSIT
SURPUJS
TOTAL LIABILITIES AND SURPLUS
EXHIBIT " H "
1,799.83
406,791.09
1.449.17
$ 424,740.09
$ 9,406.15
393,000.00
2,126.75
60.00
20.147.19
$ 424,740.09
CASH IN BANK
Bank of New Smyrna
BALANCE SHEET
OCTOBER 31. 1961
OPERATION. MAINTENANCE AND REPAIR FUND
CITY OF EDGEWATER. FLORIDA
ASS E T S
TOTAL ASSETS
L I A B I L ! TIE S AND SUR P L U S
ACCOUNTS PAYABLE - UNRECORDED
PAYROLL TAXES PAYABLE
SURPLUS
TOTAL LIABILITIES AND SURPLUS
EXHIB IT II I II
23
$ 2 , 125.22
$ 2,125.22
$
235.48
54.00
1,835.74
$ 2,125.22
B A LAN C E SHE E T
OCTOBER 31. 1961
24
WATER REVENUE CERTIFICATES PRINCIPAL AND INTEREST SINKING FUND
I
CITY OF EDGEWATER. FlDRIDA
ASS E T S
CASH IN BANK
Bank of New Smyrna
LIABILITIES
SURPLUS
TOTAL ASSETS
L I A B I LIT I E SANDS U R P L U S
TOTAL LIAB ILlTIES AND SURPWS
EXHIBIT " J "
$ 19,664.12
$ 19,664.12
-0-
$ 19,664.12
$ 19,664.12
BALANCE SHEET
OCTOBER 31. 1961
WATER SYSTEM RESERVE ACCOUNT
CITY OF EDGEWATER t FLORIDA
ASS E T S
CASH IN BANK
Bank of New Smyrna
INVESTMENT
U. S. Government Bonds
TOTAL ASSETS
L I A B I LIT I E S AND SUR P L U S
LIABILITIES
SURPWS
TOTAL LIABILITIES AND SURPLUS
EXHIBIT II K II
25
$ 3,643.41
4.056.59
$ 7,700.00
-0-
$ 7.700.00
$ 7,700.00
CASH IN BANK
Bank of New Smyrna
U. S. TREASURY NOTES
TOTAL ASSETS
BALANCE SHEET
OCTOBER 31. 1961
PEPRECIATION FUND
CITY OF EDGEWATER. FLORIDA
ASS E T S
L I A B I L lOT I E SANDS U R P L U S
LIABILITIES
SURPWS
TOTAL LIABILITIES AND SURPLUS
EXHIBIT " L "
26
$
113 . 00
18,000.00
$ 18,113.00
-0-
$ 18,113.00
$ 18,113.00
27
CASH RECEIPTS AND DISBURSEMENTS
NOVEMBER 1. 1960 to OCTOBER 31. 1961
WATER SYSTEM REVENUE FUND
CITY OF EDGEWATER. FLORIDA
Balance as per Audit - November 1, 1960
RECEIPTS
Accounts Receivable
Meter Deposits
Less: Refunds
Connection Charges
Service Charges
Utility Taxes
Hydrant Rentals
Miscellaneous
Net Interest on Treasury Notes
Write off Old Outstanding Checks
$
1 , 677 . 85
1,207.75
TOTAL RECEIPTS
TOTAL TO BE ACCOUNTED FOR
DISBURSEMENTS
Transfer to Reserve Account
Transfer to Sinking Fund
Transfer to Operation and
Maintenance Fund
Less: Noncash Transfer
Transfer to Depreciation Fund
$
19,643.93
643.93
TOTAL DISBURSEMENTS
BALANCE TO BE ACCOUNTED FOR
ACCOUNTED FOR AS FOLLOWS
Cash on Hand
Bank 0 f New Smyrna
EXHIBIT " M "
$
31, 372 . 52
470.10
2,608.05
650.00
19, 152 . 11
3,275.00
30.90
489.84
16.50
$
4,200.00
27 , 2 71. 89
19,000.00
7,000.00
$ 253.20
14.446.80
$ 14,106.87
58.065.02
$ 72,171.89
57.471.89
$ 14,700.00
14,700.00
28
CAS H R E C E I P T S AND D I S BUR S E MEN T S
NOVEMBER 1. 1960 to OCTOBER 31. 1961
OPERATION. MAINTENANCE AND REPAIR FUND
CITY OF EDGEWATER. FLORIDA
Balance as per Audit - November 1, 1960 $ 3,029.35
RECEIPTS
Transfer from Revenue Fund $ 19,643.93
Less: Noncash Transfer 643.93 19.000.00
TOTAL TO BE ACCOUNTED FOR $ 22,029.35
DISBURSEMENTS
Salaries and Wages $ 7,942.61
Social Security Expense 261. 77
Power 1,936.03
Chemicals 394.66
Supp lies 962.56
Truck Expense 508.25
Repairs and Replacement 579.90
Telephone 200.85
Printing, Office Supplies and Postage 440.23
Professional Services 300.00
Service Contracts 586.00
Miscellaneous Expense 30.57
Insurance 179.37
Line Extensions - Labor and Materials 4,205.78
Payments on Equipment 1,360.56
Payroll Taxes Paid $ 855.02
Less: Taxes Collected 840.03 14.99
TOTAL DISBURSEMENTS 19.904.13
BALANCE TO BE ACCOUNTED FOR $ 2,125.22
ACCOUNTED FOR AS FOLLOWS
Bank of New Smyrna 2,125.22
EXHIBIT " N "
29
CAS H R E C E I P T S AND D I S BUR S E MEN T S
NOVEMBER 1. 1960 to OCTOBER 31. 1961
WATER REVENUE CERTIFICATES PRINCIPAL AND INTEREST SINKING FORD
CITY OF EDGEWATER. FLORIDA
Balance as per Audit - November 1t 1960
RECEIPTS
Transfer from Revenue Fund
TOTAL TO BE ACCOUNTED FOR
DISBURSEMENTS
Interest
Bonds Retired
TOTAL DISBURSEMENTS
BALANCE TO BE ACCOUNTED FOR
ACCOUNTED FOR AS FOLLOWS
Bank of New Smyrna
EXHIB IT " 0 "
$ 18,833.75
7.000.00
$ 18t225.98
27.271.89
$ 45,497.87
25.833.75
$ 19,664.12
19,664.12
30
CAS' .H R E C E I P T S AND D I S BUR S E MEN T S
NOVEMBER 1. 1960 to OCTOBER 31. 1961
WATER SYSTEM RESERVE ACCOUNT
CITY. OF EDGEWATER. FLORIDA
Balance as per Audit - November 1, 1960
$ 3,500.00
~ECEIPTS
Transferred from Revenue Fund
4.200.00
TOTAL TO BE ACCOUNTED FOR
$ 7,700.00
DISBURSEMENTS
U. S. Government Bonds
4.056.59
BALANCE TO BE ACCOUNTED FOR
$ 3,643.41
ACCO~ED FOR AS FOLLOWS
Bank of New Smyrna
3,643.41
Interest in the amount of $ 75.00 was received and
deposited in the Water System Revenue Fund.
EXHIBIT " P "
31
CAS H R E C E I P T S AND D I S BUR S E MEN T S
NOVEMBER 1. 1960 to OCTOBER 31. 1961
DEPRECIATION FUND
CITY OF EDGEWATER. FLORIDA
Balance as per Audit - November 1, 1960
RECEIPTS
Transferred from Revenue Fund
TOTAL TO BE ACCOUNTED FOR
DISBURSEMENTS
Purchase of U. S. Treasury Notes
Capital Improvement
TOTAL DISBURSEMENTS
BALANCE TO BE ACCOUNTED FOR
ACCOUNTED FOR AS FOLLOWS
Bank of New Smyrna
Interest in the amount of $ 541.13 was received and
deposited in the Water System Revenue Fund.
EXHIBIT " Q II
$ 18,000.00
6.887.00
-0-
~ 25.000.00
$ 25,000.00
24.887.00
$
113 . 00
113. 00
32
EST I M A T.E D REV E N U E
NOVEMBER 1, 1960 to OCTOBER 31, 1961
WATER SYSTEM REVENUE FUND
CITY OF EDGEWATER. FLORIDA
ESTIMATED
UNCOLLECTED
COLLECTED OVERCOLLECTED*
TOTALS
$ 27 , 615 . 00 $ 31,372.52 $ 3,757.52*
1,738.00 2,608.05 870.05*
700.00 650.00 50.00
3,150.00 3,275 . 00 125. 00*
18,839.00 19,152.11 313.11*
940.00 647.03 292.97
$ 52,982.00 $ 57,704.71 $ 4,722.71*
Water Sales
Connection Charges
Service Charges
Hydrant Rental
Utility Taxes
Miscellaneous
BUD GET A P PRO P R I A T ION S
NOVEMBER 1. 1960 to OCTOBER 31. 1961
WATER SYSTEM REVENUE FUND
CITY OF EDGEWATER. FLORIDA
APPROPRIATED
EXPENDED
UNEXPENDED
OVEREXPENDED*
Operation, Maintenance and Repair
Fund ** $ 19,022.00 $ 19,000.00 $ 22.00
Principal and Interest
Sinking Fund 26,000.00 27 ,271. 89 1,271.89*
Reserve Account 4,200.00 4,200.00 -0-
Depreciation Fund 6.260.00 7.000.00 740.00*
TOTALS $ 55,482.00 $ 57,471.89 $ 1,989.89*
**Note: Ordinance No. 282 amended Oridinance No. 273
by increasing the appropriation by the amount
of $ 2,500.00, from $ 16,522.00 to $ 19,022.00.
EXHIBIT II R I'
33
EST I MAt E D REV EN U E
~ER 1, 1960 to OCTOBER 31. 1961
OPERATION. MAINTENANCE AND REPAIR FUND
CITY OF EDGEWATER. FLORIDA
ESTIMATED
COLLECTED
UNCOLLECTED
OVERCOLLECTED*
Transfer from Revenue Fund.
$ 19,022.00 $ 19,000.00 $
22.00
BUD GET APPROPRIAT ION S
NOVEMBER 1 , 1960 to OCTOBER 31. 1961
OPERATION... MAINTENANCE AND REPAIR FUND
CITY OF EDGEWATER , FLORIDA
UNEXPENDED
APPROPRIATED EXPENDED OVEREXPENDED*
Salaries and Wages $ 8,600.00 $ 7,942.61 $ 657.39
Line Extension - Salaries -0- 629,11 629.11*
Payroll Taxes 250.00 242.90 7.10
Line Extension - Payroll Taxes -0- 18.87 18.87*
Materials 525.00 579.90 54.90*
Line Extension - Materials 3,500.00 3,576.67 76.67*
Payments on Equipment 1,400.00 1,360.56 39.44
Power 1,865.00 1,936.03 71.03*
Chemicals 400.00 394.66 5.34
Supplies 1,000.00 962.56 37.44
Truck Expense 382.00 508.25 126.25*
Telephone 200.00 200.85 .85*
Printing and Office 100.00 140.23 40.23*
Postage 225.00 300.00 75.00*
Auditing 300.00 300.00 -0-
Insurance 175.00 179.37 4.37*
Miscellaneous 100.00 616.57 516.57*
TOTALS $ 19,022.00 $ 19,889.14 $ 867.14*
EXHIBIT II S II
34
ESTIMATED REVENUE
NOVEMBER 1. 1960 to OCTOBER 31. 1961
WATER REVENUE CERTIFICATES PRINCIPAL AND INTEREST SINKING FUND
CITY OF EDGEWATER. FLORIDA
ESTIMATED
COLLECTED
UNCOLLECTED
OVERCOLLECTED*
Transferred from Revenue Fund
$ 26,000.00 $ 27,271.89 $
1,271. 89*
BUD GET A P PRO P R I A T ION S
NOVEMBER 1, 1960 to OCTOBER 31. 1961
WATER REVENUE CERTIFICATES PRINCIPAL AND INTEREST SINKING FUND
CITY OF EDGEWATER. FLORIDA
APPROPRIATED EXPENDED
UNEXPENDED
OVEREXPENDED*
Interest
$ 19,000.00 $ 18,833.75 $
166.25
Principal
TOTALS
7.000.00 7.000.00
$ 26,000.00 $ 25,833.75 $
-0-
166.25
EXHIBIT " T "
35
EST I M A.T E D R E V_E N U E
NOVF21BER 1, 1960 to OCTOBER 31, 1961
WATER SYSTEM RESERVE ACCOUNT
CITY OF. EDGEWATER. FLORIDA
ESTIMATED
COLLECTED
UNCOLLECTED
OVERCOLLECTED*
Transferred from Revenue Fund
$ 4>>200.00 $ 4,200.00 $
-0-
BUD GET A P PRO P R I A T ION S
NOVEMBER 1. 1960 to OCTOBER 31, 1961
WATER SYSTEM RESERVE ACCOUNT
CITY OF EDGEWATER. FLORIDA
APPROPRIATED
EXPENDED
UNEXPENDED
OVEREXPENDED*
U. S. Government Bonds
$ 4,200.00 $ 4,056.59 $
143.41
EXHIB IT " U "
36
EST I MAT E D REV E N U E
NOV~ER 1. 1960 to OCTOBER 31, 1961
DEPRECIATION FUND
CITY OF EDGEWATER. FLORIDA
ESTIMATED
COLLECTED
UNCOLLECTED
OVERCOLLECTED*
Transferred from Revenue Fund
$ 6,260.00 $ 7,000.00 $
740.00*
BUD GET A P PRO P R I A T ION S
NOVEMBER 1, 1960 to OCTOBER 31, 1961
DEPRECIATION FUND
CITY OF EDGEWATER. FLORIDA
APPROPRIATED
EXPENDED
UNEXPENDED
OVEREXPENDED*
Capital Improvements
$ 6.260.00 $ 6.887.00 $
627.00*
EXHIBIT II V II
INCOME AND EX]ENSE
~EMBER 1, 1960 to OCTOBER 31, 1961
WATER FUND
CITY OF EDGEWATER. FLORIDA
INCOME
Water Sales
Connection Charges
Service Charges
Hydrant Rental
Miscellaneous Income
TOTAL INCOME
EXPENSE
Salaries and Wages
Payroll Taxes
Power
Chemicals
Supplies
Truck Expense
Repair and Replacement
Telephone
Printing, Office Supplies and Postage
Professional Services
Insurance
Bad Debts
Miscellaneous
Service Contracts
TOTAL EXPENSE
NET INCOME FROM OPERATIONS
OTHER INCOME AND EXPENSES
Utility Taxes
Interest on U. S. Treasury Notes
Less: Interest Paid on Purchases
TOTAL OTHER INCOME
Deduct: Interest on Revenue Certificates
NET OTHER INCOME
NET INCOME
$ 31,911.10
2,548.05
650.00
3,275.00
30.90
$ 7,942.61
242.90
1,936.03
394.66
1,556.29
508.25
579.90
200.85
440.23
300.00
179 . 37
50.20
30.57
586.00
$ 19, 152. 11
$ 616.13
126.29 489.84
$ 19,641.95
18,833.75
EXHIBIT " W II
37
$ 38,415.05
14.947.86
$ 23,467.19
808.20
$ 24,275.39
38
CAS H R E C E I P T S AND D I S BUR S E MEN T S
NOVEMBER 1. 1960 to OCTOBER 31. 1961
COMMUNITY CENTER FUND
CITY OF EDGEWATER. FLORIDA
Balance as per Audit - October 31, 1960
RECEIPTS
Rents
Games, etc.
Refunded Service Charges
$ 435.60
2 ,214. 97
3.57
TOTAL RECEIPTS
TOTAL TO BE ACCOUNTED FOR
DISBURSEMENTS
Recreation, Chain Link Fence
Advertising
Water
Electric
Custodian and Social Security
Donation - New Smyrna Beach Band
Building Maintenance
New Equipment
Piano Repairs
Parties
Heat
Supp lies
Shuffle Courts
Fire Protection
Donation - American Legion Post 285 - For Flags
Trees - Chamber of Commerce
Building Improvements
Building Repairs
Bank Service Charges
$
35.00
100.00
54.85
95.28
988.80
25.00
228.88
346.00
21.25
25.00
162.50
60.19
680.00
2.50
250.00
50.00
135.00
152 . 32
3.10
TOTAL DISBURSEMENTS
BALANCE TO BE ACCOUNTED FOR
ACCOUNTED FOR AS FOLLOWS
Cash on Hand
Bank of New Smyrna
$
3.91
660.07
EXHIBIT II X 11
$
1,425.51
2 . 654. 14
$ 4,079.65
$
3.415.61
663.98
663.98
~
{,
"
SUP P L E MEN T
!Q.
AUDIT REPORT
OCTOBER 31. 1961
CITY OF EDGEWATER.. FLORIDA
.'
I
\.
GENTER AND BATTEN
CERTIFIED PUBLIC ACCOUNTANTS
1181-2 VOI...USIA AVENUE
DAYTONA BEACH. FLA.
~
FRANK M. GENTER. C. P.A.
AI...FRED E. BATTEN. C. P. A.
January 8, 1962
Me-MBERS
AMERICAN INSTITUTE
\
l.
TEI...EPHONE CI... 2-6101
AND FL.ORIDA INSTITUTE OF
CERTIFIED PUBLIC ACCOUNTANTS
AMERICAN ACCOUf'lTING ASSOCIATION
To The
Honorable Mayor and City Commissioners
City of Edgewater, Florida
Gentlemen:
We have completed our examination of the police records of the City
of Edgewater, Florida, as of October 31, 1961 and submit the following
information for your consideration. In the four (4) year period beginning
November 1, 1957, we find that 44 books of traffic tickets were issued, which
would include a total of 1,100 traffic tickets. Of this total, 874 tickets
were accounted for, and 226 are missing. Following is a summary of the
total tickets charged to the four (4) police officers employed by the city
"t during that period.
'\ Tickets Tickets Per Cent
R..a:ne of Officer Issued to Missing Missing
F. H. Norman 450 73 16.22%
E. W. Eaton 250 20 8.00
L. A. Waltz 100 5 5.00
J. Deibler 300 128 42.67
Totals 1,100 226 20.55%
In view of the fact that we were unable to find the triplicate
copies of the tickets, we were unable to determine what disposition of them
-,
had been made.
\,.
Mr. Deibler has informed us that the tickets bearing the names of
both himself and Mr. Norman were issued for arrests made by himself while
.
working under Mr. Norman, who was operating the electric speed timer.
..
)
All amounts entered in the police docket as fines or estreated
bonds were properly accounted for by the city clerk.
We have recommended that new serially numbered, triplicate traffic
tickets be purchased and used. Each copy should be of a different color,
and the third copies should be permanently bound. The books should be under
the control of the City Clerk, who should issue them in numerical sequence.
As each book is used up, the bound triplicates should be turned in to the
city clerk, for proper filing and safekeeping.
Respectfully submitted,
GENTER AND BATTEN
i
B~ y~ ;t( ~ C.P.A.
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SUMMARY - T R A F F I C TIC K E T S
1957 - 196.1
CITY OF EDGEWATER. FLORIDA
Total Books Accounted for 4J,
Total Tickets 1,100
Total Tickets Accounted for 874
Total Tickets Missing 226
-.A
PERIOD BOOKS TOTAL ACCOUNTED MISSING PER CENT
NAME OF OFFICERS ISSUED TICKETS FOR TICKETS MISSING
YEAR ENDING 10/31/58
F. H. Norman 6 150 148 2 1.33%
E. W. Eaton 2 50 50 0 -0-
200 198 2 1.00
""l
YEAR ENDING 10/31/59
F. H. Norman 6 150 138 12 8.00
E. W. Eaton 8 200 180 20 10.00
L. A. Waltz 3 75 70 5 6.67
,
425 388 37 8.71
"-
YEAR ENDING 10/31/60
F. H. Norman 4 100 62 38 38.00
L. A. Waltz 1 25 25 0 -0-
J. Deibler* 8 200 111 89 44.50
325 198 127 39.08
YEAR ENDING 10/31/61
F. H. Norman 2 50 29 21 42.00
J. Deibler 4 100 61 39 39.00
150 90 60 40.00
TOTALS 44 1,100 874 226 20.55%
-
""I
i,
*Of twelve (12) books issued to Officer Deibler, eleven (11)
indicate the names of both Deibler and Norman as the
issuing officer.