FY 1938 Report of Examination 4111•11.1.001"."""""""01■•-
F RAANINATIO
99 T kilL21_,,,,..41c31 TO ii:Lt_716,4512.0_11X
TO it; or szxxi34rti,. FLOE'DA
PENTLAND AND ROBERTSON
,._ ecibarzi-ee4er/12.1 c*4,4071/
fweeme J °A n6
gk,t®#e A.4427
gaytona, Mead; Roxida,
October 17, 1933
To The,
Kore ret b1 a Town Cdunct i,
Toes of lidgewater, dioridr.
men tl emen:
Pursuant to your instructions We hove ad* an
examination of the books and records of the Town of Rdg.watsr,
Florida, for the period October 1, 1937 to September 30, 193g,
and have prepared therefrom and submit herewith the following
described str,te .tints, together with our comments on sore.
11I1IT x A 4' Balance sheet
;. raIT • t i Cash Receipts elnd DimbureeTent5
AMBIT " C ftdpet Approprtottone
CASS $ 1
The cash ba:1 once t e of aeDtember 30, 1938 consisted
of the following:
PEW
Cash on iIand 11 . 46
Di nh of New Smyrna 1 444. 40 $ 1, 455. 86
? . PAMZNT j PROVE NNT ' tt
Bank of Mein Smyrna 225.90
TOTAL CAM $ 1, 684. 76
Caoh on hand was verified by actual count. sash in
bank s, ne verified by stotonents furnished by the bank.
C TI PI CAT ' Or D_ ': I1 . •
This t to t represents cash on time c erostt in the .Gnnk
of lieu .3myrno and bears trtereet nt the rate of per annum.
li
Page 2 Comments
PENTLAND AND ROBERTSON
_
The face of the certificate is $ 540. 43 ond interest added of
$ 9.07 mahing a totel of $ 549.50. TM, certificate ,pee
purchased from the i'ernonent improvement /Punch
TAX SAt. OCRTIFICATNS $ 2 S12. P
Tax Sale Certificetee held by the Town ere clossifte,-
by year!. on Cxhibit A, the Ralance Sheet. All redemt,tiln-
during the current year were checked in deteil agrinst the
delinquent tax rolls. Unextended de/inquent taxes haul not
been Pet up as an asset, but are reported income when the
pogments are received.
LOT CLitAkil:+; LlieNa Lta.15
During the period under reviez the ton spent
$ 189. 25 for cleaning lots belonging to various taxpayers. Of
this amount only $ 37.90 was collected, leaving e balence the
of $ 151 . 35. As these account, were recorded as liens against
the property, we have set them uc neeets on the Balence
She
FIX= IM: 80
During the current year the Town purchased a filing
cabinet for $ 17.01, which has beer added to the fixed assets
of the Town.
LIABILITISS AND SURPLUS
Accoumrs PAYAELZ-TAX CglitiriCATX HOLDOS $ 7.02
this account represents the amount '''ue L. Schuyler
for redemptten of Tax Certificates previously asPigned to him.
The Town Clerk it etill unable to make nownent of the account,
due to his inability to locate Mr. n'chuyler.
nsamvs ran_arassr CLCANING $ T75.01
This account represents the unexpended beaonce in
the street department. The Toyn Council at c regular meeting
eecieed to delay cleaning the Town's streets and oarkoges
until later in the fall of the yeor so as to hem* the Town
In first class condition during the tourist season. This
°mount is shorn os an expenditur/ under Xxhibit C, Vudget
Appropric.tions.
SURPLUS *
This account represents the eecese of the Teen 'e
assets over the Town 's liabilities.
GiNBRAL
Cash receipts e. M dtsburementr are Mown in detot2
on Exhibit B. All cash receipts were verified by us
duplicate receipts receipts on file and the olice (locket. The
diebursoments were reconciled with .-u- rrants, dramn in n-,yment
of labor, materia/ . spites, etc.
Poge Comments
PENTLAND AND ROBERTSON
The Budget Appropriations, together with the amount
expended, unexpended and averexpenoeft baionces, are rhown in
get,-I1 on 1:rxhibit C.
On the Cash Receipts and Dinburretnemts staterrsent
will be found an it" of t 2?8.90 for Fine!" and Forfeitures
ithich repreeents the net rollectians of this deportment.
?hie iton In balance with the bah balance of the
Permanent Tolorovement Fund.
The i' count is cs follows:
Fines and For,fettures $ 528.52
Loss Mayor and Arresting
Officers ' Fees and Prison Board 299. 62
94L4NCX $ 228.90
The current tax roll wrs checked out in detail and
reconciled with the Tax Certificates sold June 6, 1938.
The reconciliation of the tax roll is no follovr:
Tar Levy Year 1937-38 $ 2,852. 97
Add Unextended TaXOP Collected 103 2_3°
$ P, 956. 20
Less Corrections in Roll
$ 2,935. 02
Less Collections ?, 882.82
Uncollected 52. 20
Add Advertising Charges 7. 20
1937 Tax e'ertificoter 59. 40
cottct U . OJJ
The Toinn Clerk is holding In the et-,fe one lgin
wrist watch which Iraq OoPted efs security for payment of 4t■
$ 10.00 court fine. le have not get this Item up as an
asset but will credit cane to "'Ors and Forfeitures op Income
when it is either redeemed or sold.
The Town is making rapia strides forward each year.
Including the Certificate of De t)sit the Town has 't 4:134. P6
cash on hand and in bank against $ 1 . 512 . 38 for the 51' e
perior, /ant year or a net increase of cash of $ 72 . 38.
Collection of current tares amounted to 98. $ of
the tax roll mhich tvrounts to on increase of 1 . 1$, over the
rev t ou year, which rar alreoey clnetdered bone the
Respectfully subnitted,
PSNTLAND AND ROBSRT:MN.
:116LIC ACCq(INTARTL
PENTLAND AND ROBERTSON
BALANON ;711SST
ARIAAEI30a121E.
TOWN 07 gDOXNATKR PLORIDIA
A S E 7
CASH OK HIND AN! IN 1J4NE t 1, 684. 76
ORRTIFICATi OF ,WieJSIT j49. 50
RSCSIVAPLS9
Tax Sale Oerttftcates for Year 1925 60.03
Tax 3a11 ,7erttftcotec for Year 1926 3i42. 7
Tax Sale Certifir.ates for Yolr 1927 Pig. ig
Tx Sa2e Oertticates for Year 1928 172.97
tax 3r1g Certi.:ftcotes far Yenr 1929 89. 84
fax Sal , ,:,crt-E.ficotes for Year 1930 285. 60
Tax SA11 Certiftcatep for Year 1931 85. 1.9
Tax SaIo Certificates for Year 1952 184.81
Trtx Sole Certificotter for Year 1933 1, 226. 48
7ax 3ale Certiftcates for Year 1934 68. 23
Tax Sale Certiftcatev for Yell. 1935 25. 70
Tax Sale Certificates for Yeir 1936 35. 25
Tax Sale Certiftcaten for Year 1937 14. 53 $ 2,81P. 5,7'
Lnt Cleaning Liens
TOT4L RITCSIVABLCS 2,963.87
FIXED
Road machinery $ 125.00
Purntture ,,nd Fixtures 329.01
Nape 50.00
Beal Nstate 225.09
Shell Streets 1 ,000.00
Stmnd Road 7t1/ 4,000.00
Police Department Kqutpment 50.00
Small Tools and Miscellaneous Voutpftent 25.00
it re Department goutpment e35. 70.
TOTAL PIXAD 5, 859. 50
TOTAL ASSETS $11,057. 93
LiAbILITIR $ 4ND SURPLU ,J
ACCOUNTS PAYASLS - TAX CIATIFICATS 40L4NRS
L. Schuyler
liSSRRVi FOR Alias? CLSAN1NG 375.01
gURFLUS 10* 705.90
Yegm..
rITIL forABILITIRS 4ND SURPLUS g/1 .087. 97
tdIVIT * A
PENTLAND AND ROBERTSON
CAHH uzcsrilis AND DISBUR3gmNOT4
n■••• ■■••■■•■*..•
ocrobsLL1937 TO SATTOWIR jcit34
Town or STIGNOATO PLOAIDA
,4dit, 8soteftber TO, 1937 $ 1, 511.88
WWI'S
_7urrent lynxes
Digoount 73. 33 $ 2, 809. 51
le/inquAmt Tare* 300. PP
Delinquent Unextendoe Tekxer 317.85
Dullness Licenses 314. 50
fine and Deer Licenses 67. 50
Interemt on Delinqwent Taxes 159. 3
Interest on Certificate of Depogit 9.07
Pines ond Porfeitures '98.90
Fees - Town Clerk 162 .85
3o1e of 3aluage Materiefl 7.50
ot Cleaning
TOTAL HeCKIPTS
ram To BR ACCOINTKD YOB $ 5,921 .50
DISKIDSONNTS
7Tkee? DVA0TMANT
Labor - Streets nnd Lots t 107.05
4abor - Ditches 50.60
Bridge Maintenance 45. 49
.6oad Machine hiaintenance 11 .06
Dock Maintenance P4. 70
Truck and Troctor Hire 143. 75
3Ko11 Tools 7. 65
Gfts nnd Oil
TOTAL, ,RTRee? DICPARTNINT t 424.99
MIXT Ltontio 902. 76"
'SALAMI= - TOwN 01,10i& AND COUXOILMeN 681 .00
*00 MD ■■•••■...
LSGAL AND UNCTIONS 196. uo
TOMM MAROMALL
Marshall 's Sejary 5P0.01
Suoplieg
TCTAL te43:11141„L 570.39
4,1421_16E.tigE
Light
and Heat ; 28.83
Itationeru and LUpplies 106.86
ioetage, Teleahone and relegroPh 11 . 80
Page I exhibtt "Os
PENT LA N D AND ROBERTSON
nzseuR ;; smasr s
r ram-rrorMIS
DISSURSURSTS
IYUCX UPSNSI CONTINUED
4uent 6o.00
Clerk 's Bond 30.00
Miscellaneous 18. 75
Piling Cabinet 17.01
rnrA4 OfFICN . NS? $ 77 . 24
liSRGDMIS3
nepairR r'nd Painting t 46.00
Tranrporttng Children 4. go
Mircellnneous 11 .05
privert Ltcenftes 10. 50
Monotiong 5.00
irewar0 30.00
4ttorneu 25.00
Abstrnet 25.00
Col / Icttln Chnrges Delinquent Taxes 15.50
TOTAL SUSROSOCISS 192.85
1414RtElla 14. 00
°USN
Lot Cleaning $ 10. 75
Clerk 's Fees 162 . 85
(7erttitoete of Deoocit ---5111152
TOTAL OTNSR 881 . 1C;
.-mare
TOTAL DISBURSXMINTS t 10. 236. 74
BALANCS $ 1, 60. 76
ACCOOTZD FOR AS Mum:
Cash on Sand $ 11 . 46
Bank of Mirro Smyrna - :,;enerril Fund I, 437. 38
Bonh, of New Smyrna - Delinquent TaY Fund
Bank of New Sfttirno r'ermonent Imnrooem4nt Fund 228.12 146§11§.
QiløIT
* 0 *
PENTLAND AND ROBERTSON
BUDGET APrBPPRIATIONS
ocrolla _ILIL TO 3.CPTEMUR 30 1938
TO4Ai Of SOGg4ATER fLORIDA —
ACCOUNT APPR0PRIATS 0:4PANDSD UMLIPINDRD
3treets rmel Drainage $ 800. 00 t $00. 00
Jtreet Lighting 900.00 902. 76 P. 76'
Salaries — Toton Clorn ond Councilmen 750.00 681.00 69.00
Legal and elections 300.00 795. 43
Town Marshall 600.00 570. 3 p9.64
Office Expense 280.00 273. 25 6. 75
'mergenctes 700.00 192.85 107. 15
rtre Devartment 70.00 114.00 56.no
ranks 4,000.00 $ 3, 730.65 $ 269. 35
4.,Tg: • Ouerexp.need
rr
PENTLAND AND ROBERTSON