Loading...
10-19-1937 - Regular . . Ni ME*NZ REGULAR MATING OF THE TOWN COUNCIL, OF 'EDGEWATER, FLORIDA, HELL IN V. I . A. HALL ON OCTOBER 19th, 1937. Meeting called to order at 7:35 P.M. by Mayor councilman c.D.isartlett. ROLL CALL. Iayor Councilman u.D.Bartlett Present. Councilman H.L.tiaughton Present. councilman Ralph Adams Absent. Attorney J.U.Gillespie Present. Clerk Walter C. Fuller Present. READING OF MINUTES. The minutes of the regular meeting of October 5th and those of the special meeting of October 12th, 1R37, were read and upon motion made by councilman Houghton, seconded by Councilman Bartlett, were approved as read. CARRIED. BITJ.S AND ACCOUNTS . The following Bills were presented; T.O .Birch Printing Tax Notices , 350 on Post Cards §6.30 Printing 500 Ballots and 200 Speciman Ballots each for General Election and for Special Referendum Election and Absentee Envelopes 412.00 Joe Be kckas 17 Gallons of vGas 3.40 October Salaries. c .D.Bartlett 4.00 H.LHaughton 4.00 Ralph Adams 2.00 Walter u.Fuller 50.00 T.A.Swann 40.00 100.00 New Smyrna Daily Hews 400 Tax Receipts , ink and Paper 10.30 Haynes Office Machine co. Overhauling check `:triter 2.50 Pentland and Robertson Audit for Fiscal Year 1936 - 1937. 60.00 Robert Houston Repairs V.I .A.Hall and on Ballot Box Rio. 4 1.25 Councilman Houghton moved that the bills be paid as read, seconded by Councilman Bartlett, and by vote declared CARRIED. Mr. J.L.Robertson, C.P.A. of Pentland and Robertson presented the Audit Report of the Towns Books entitled " REPORT OF EXAi NATMON OCTOBER 1, 1936 TO SEPTEMBER 30, 1937, TOWN OF EDGEWATER, FLORIDA. " by reading the report in full. Councilman Houghton moved that the report be accepted and made a part of these minutes, seconded by Councilman Bartlett and by vote declared CARRIED. NEW BUSINESS . Mrs. nary F. Richards requested the approval of Council for the removal of two palms oti the Dixie Highway in front of her proprty near Sanchez Ave. This was granted with the understanding that she obtain the approval of the State Highway Department at Tallahassee who have jurisdiction. The Clerk was instructed to so write Mss. Richards. J.U.Gillespie, Town Attorrney,rrported by letter under date of October 19th, 1937, on the effect of Senate Bill No. 917 on Town of Edgewater Occupational Licenses for Distrihutors or Wholesalers, and especially in reference to the letters of Eli Witt co. dated Oct. 18, and Horawe D. Riegle Attorney, representing Nehi. Bottling Company, letter of September 21, 1937. These letters were ordered filed and the Clerk to follow the provisions of Senate Bill No. 917. A Resolution Entitled "A RESOLUTION APPOINTING A CLERK AND THREE INSPECTORS OF ELECTION FOR THE ANNUAL TOWN ELEECTION TO BE HELD IN THE T0WN OF EDGEWATER, VOLUSIA COUNTY, FLORIDA, ON TUESDAY THE 2nd DAY OF NOVEMBER, A.D. 1937. " was read in fuull. It was moved by Councilman ■ 1 • ■ c it f A r 1 .rya' ,fir Minutes of Meeting Oct. 19 continued. Haughton that the resolution be adopted and that it be spread upon and be made a part of these minutes, seconded by Councilman Bartlett and passed by Council the vote being as follows; Mayor Councilman C.D.Bartlett Yes. Councilman H.L.Haughton Yes. A Resolution entitled 'A RESOLUTION APPOINTING A CLERK AND THREE INSPECTORS OF ELECTION FOR THE SPECIAL REFERENDUM ELECTION TO BE HELD IN THE TOWN OF EDGEWATER, VOLUSIA COUNTY, FLORIDA, ON TUESDAY THE 2ND DAY OF NOVEMBER, A.D. 1937. " was-read in full. It was moved by Council- man Haughton that the resolution be adopted and that it be spread upon and be made a part of these minutes , seconded by Councilman Bartlett and passed by Council the vote being as follows; Mayor Councilman C.D.Bartlett Yes. Councilman H.LHaughton Yes. The Clerk reported that he had on hand 500 Ballots and 30 Blank Absentee Envelopes for the General Election for November 2nd, 1937 and also 500 Ballots and 30 Blank.Absentee Envelopes for the Special Referedum Election for ydoveirlber 2nd, 1937. Members of Council verified these amounts. It was moved by Councilman Haughton, seconded by Councilman Bartlett that we do now adjourn. CARRIED. Time 9: • P.M. Mayor Councilman /�, Councilman. s � � Council '- A // %_- ATTEST: (16-1-1)-- • / i , Town Clerk. A 1 cr REPORT OF EXAMINATION OCTOBER 1, 1936 TO SEPTEMBER 30, 1937 TOWN OF EDGEWATER, FLORIDA PENTLAND AND ROBERTSON arn" vie ged/1/(1/11,64(1/1/11 4/W ���t 6( i i /,€/1te/Pl%/ for0 'neome Judi L�o�z/icu�ar ,4e 6,i,e Pi g ayfona eaeA2; ��'�exida October 18, 1937 To The Honorable Town Council, Town of Edgewater, Florida. Gentlemen: Pursuant to engagement, we have made an examination of the books and records of the Town of Edgewater, Florida, for the period October 1, 1936 to September 30, 1937. As a result of our work we submit herewith the following statements: EXHIBIT " A " Balance Sheet EXHIBIT " B " Cash Receipts and Disbursements EXHIBIT " C " Budget Appropriations COMMENTS ASSETS CASH 2 511.88 The cash balance as of September 30, 1937, consisted of the following: GENERAL FUND Cash on Hand $ 29. 61 Bank of New Smyrna 941.84 $ 971. 45 PERMANENT IMPROVEMENT FUND Bank of New Smyrna 540,43 TOTAL $ 1, 511. 88 Page # 1 Continued PENTLAND AND ROBERTSON r Continued from Page # 1 Cash on hand was verified by actual count. Cash in bank was verified by statements furnished by the bank. TAX SALE CERTIFICATES $ 3, 220.94t Tax Sale Certificates held by the Town are classified by years on Exhibit "A", the Balance Sheet. All redemptions during the year were checked in detail against the delinquent tax roll, as were cancellations authorized by the Town Council. Delinquent taxes which were omitted in preparing the tax rolls are not shown as an asset, but are reported as income when the payments are received. LAND FORECLOSED $ 75.09 This item represents the value of the expenditure made during the current year to obtain tax deed on foreclosed land. FIXED $ 5, 797. 70 During the current year additions were made to the fixed assets as follows: Map $ 50.00 Siren 85. 70 Office Fan 12.00 TOTAL $ 147. 70 L I A B I L I T I E S AND S U R P L U S ACCOUNTS PAYABLE—TAX CERTIFICATE HOLDERSJ7.02 This account represents the amount due L. Schuyler for redemption of Tax Sale Certificates redeemed by property owners which had previously been assigned to him. The Town Clerk is holding this amount in escrow as he has been unable to make payment of this account. SURPLUS This account represents the excess of the Town 's assets over the Town 's liabilities as listed on the Balance Sheet. GENERAL The Cash Receipts and Disbursements are shown in detail on Exhibit "B". All cash receipts were verified by us from duplicate receipts on file and from the police docket. The disbursements were reconciled with the warrants drawn in payment of labor, material, supplies, etc. The Budget Appropriations, together with the amount expended, unexpended and overexpended balances are shown in detail on Exhibit "C". This statement also shows an account under the heading of Unappropriated Items in the amount of $ 1, 700.58 which consists of expenditures authorized but not Page # 2 Continued PENTLAND AND ROBERTSON • w' .t Continued from Page # 2 included in the budget appropriations for the current year; this amount was charged directly against the Fines and Forfeitures collected during the period; however, these expenditures are more than offset by the increased revenues from Fines and Forfeitures. A review of this account shows that the revenue exceeded the appropriated and the unappropriated expenditures by $ 235. 66. A detailed statement of the account follows: INCOME Fines and Forfeitures $ 2, 573.40 UNAPPROPRIATED EXPENDITURES Map $ 50.00 Furniture and Fixtures 12.00 Siren - Fire Department 85. 70 Repairs and Painting - V. I.R. Hall 41. 48 Mayor 's Fees 457.00 Marshall 's Fees 268.90 Deputy and Witnesses ' Fees 501. 60 Lot Cleaning 283.90 TOTAL $ 1, 700.58 APPROPRIATED EXPENDITURES Mayor's Court and Town Marshall 637. 16 TOTAL 2, 337. 74 BALANCE $ 235. 66 The Current Tax Roll was checked out in detail and reconciled with the Tax Certificates as set up July 5, 1937. The reconciliation of the tax roll is as follows: Tax Levy $ 3, 098.35 Add: Unextended Taxes Collected 94. 80 $ 3, 193. 15 Less: Additional Homestead Exemptions Allowed By Council 22.80 Adjusted Tax Roll $ 3, 170.35 Collections During Year 3, 062.05 Uncollected $ 108.30 Add: Advertising Charges 10.95 1936 Tax Certificates $ 119. 25 Page # 3 Continued PENTLAND AND ROBERTSON Continued from Page # 3 CONCLUSION The Town Council is to be congratulated for their excellent showing during the current year. Collection of current taxes amounted to 96. s1 of the amount assessed, which is considered above the average. During the period under review, the Town retired the Notes Payable to the First Atlantic National Bank in the amount of $ 1, 000. 00. As a result of the current operations the Surplus of the Town increased $ 891.53 which shows that the Town is steadily improving its financial condition. Respectfully Submitted PENTLAND AND ROBERTSON, CERTIFIED PUBLIC ACCOUNTANTS ,r B .0" = =/ C.P.A. 1111111 IOW PENTLAND AND ROBERTSON . B A L A N C E S H E E T SEPTEMBER 30 1937 TOWN OF EDGEWATER FLORIDA ASSETS CASH ON HAND AND IN BANK $ 1,511.88 RECEIVABLES Tax Sale Certificates For Year 1925 $ 60.03 Tax Sale Certificates For Year 1926 343.57 Tax Sale Certificates For Year 1927 223. 76 Tax Sale Certificates For Year 1928 168. 27 Tax Sale Certificates For Year 1929 94. 40 To Sale Certificates For Year 1930 301.95 Tax Sale Certificates For Year 1931 87. 61 Tax Sale Certificates For Year 1932 210.81 Tax Sale Certificates For Year 1933 1, 319.87 Tax Sale Certificates For Year 1934 123.04 Tax Sale Certificates For Year 1935 31. 66 Tax Sale Certificates For Year 1936 83. 76 TOTAL RECEIVABLES 3,045. 73 LAND FORECLOSED 75.09 FIXED Map $ 50.00 Road Machinery 125.00 Furniture and Fixtures 312.00 Real Estate 150. 00 Shell Streets 1,000.00 Strand Road Fill 4, 000.00 Police Department Equipment 50.00 Tools and Miscellaneous Equipment 25.00 Fire Department Equipment 85. 70 TOTAL FIXED 5, 797. 70 TOTAL ASSETS $ 10, 433.40 LIABI LI TIES AND SURPLUS ACCOUNTS PAYABLE — TAX CERTIFICATE HOLDERS L. Schuyler 7.02 SURPLUS 10, 426. 38 TOTAL LIABILITIES AND SURPLUS $ 10, 433. 40 EXHIBIT " A " PENTLAND AND ROBERTSON CASH RECEIPTS AND DISBURSEMENTS OCTOBER 1, 1536 TO SEPTEMBER 30, 1937 TOWN OF EDGEWATER FLORIDA Balance as per Audit September 30, 1936 $ 1, 668.92 RECEIPTS Current Taxes $ 3,062.05 Less: Discount Earned 61.97 $ 3, 000.08 Delinquent Taxes 200.34 Delinquent Unextended Taxes 187. 47 Tax Assignment in Escrow 2.01 Interest on Delinquent Taxes 9.9. 84 LICENSES Business $ 185.00 Wine and Beer 48. 75 Slot Machine 105.00 338. 75 Fines and Forfeitures ______ 2,573. 40 Cleaning Lots 32.00 Clerk 's Fees 124. 89 TOTAL RECEIPTS 6, 158. 78 TOTAL TO BE ACCOUNTED FOR $ 8, 227. 70 DISBURSEMENTS UNAPPROPRIATED ITEMS Map $ 50.00 Furniture and Fixtures 12.00 Siren — Fire Department 85. 70 Painting Town Hall 40.55 Repairs to Town Hall .93 Fees — Mayor's Court $ 457.00 Marshall 268.90 Deputies and Witnesses 501. 60 1, 227.50 Lot Cleaning 283.90 TOTAL UNAPPROPRIATED ITEMS $ 1, 700.58 STREET DEPARTMENT Labor $ 504.85 Bridge Maintenance 2.00 Road and Machine Maintenance 2.00 Truck and Tractor Hire 231. 20 Small Tools 50.50 Gas and Oil 81 . 17 TOTAL STREET DEPARTMENT 871. 72 STREET LIGHTING 902. 76 SALARIES— TOWN CLERK AND COUNCILMEN 700.00 Page # 1 Continued PENTLAND ANC ROBERTSON Continued from Page # I LEGAL AND ELECTIONS $ 293. 70 MAYOR 'S COURT AND TOWN MARSHALL Marshall 's Salary $ 520.00 Marshall 's Supplies 53. 141 Prison Board 63. 75 TOTAL MAYOR'S COURT AND TOWN MARSHALL 637. 16 OFFICE EXPENSE Light and Heat $ 27.57 Stationery and Supplies 75. 73 Postage, Telephone and Telegraph 27. 74 Audit 100.00 Clerk 's Bond 30.00 TOTAL OFFICE EXPENSE 251.04 EMERGENCY Abstract $ I8. 75 Procuring Tax Deed 75.09 Reward to Marshall 75.00 Printing 12. 65 Fire Calls 6.00 Miscellaneous 3.90 TOTAL EMERGENCY 191.39 PERMANENT IMPROVEMENT FUND Notes Payable $ 1,000.00 Interest 42.58 TOTAL PERMANENT IMPROVEMENT FUND 1,042. 58 CLERK'S FEES 124. 89 TOTAL EXPENSES $ 6, 715. 82 BALANCE $ 1, 511.88 ACCOUNTED FOR AS FOLLOWS: Cash on Hand $ 29. 61 General Fund 426.39 Permanent Improvement Fund 540. 43 Delinquent Tax Fund 515. 45 1,511.88 EXHIBIT " B " PENTLAND ANC ROBERTSON B U D G E T A P P R O P R I A T I O N S OCTOBER 1, 1936 TO SEPTEMBER 30, 1937 TOWN OF EDGEWATER� FLORIDA ACCOUNT APPROPRIATED EXPENDED UNEXPENDED OVEREXPENDED Streets and Drainage $ 700.00 $ 871. 72 $ 171. 72* Street Lighting 885.00 902. 76 17. 76* Salaries— Town Clerk and Councilmen 71+0.00 700.00 10.00 Legal and Elections 300.00 293. 70 6.30 Marshall and Mayor's Court 500.00 637. 16 137. 16* Office Expenses 250.00 251.01 1.04* Emergency 300.00 191.39 108.61 Permanent Improvement Fund 1,000.00 1,042.58 42. 58* Unappropriated Items 1, 700.58 1, 700.58* TOTAL $ 4, 675.00 $ 6,590.93 $ 1,915.93* * Overexpended NOTE: See Comments on Budget Appropriations EXHIBIT " C " PENTLAND ANC ROBERTSON