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FY 1939 Report of Examination :_ ' ; r OF ,.,X A k x ` , ,, 12_1_2•A C Ts BSR 1 19 8 TO SRPTSMESR .0 19 0 'AJ FFQRIDA. FENTLAND AND ROBERTSON fe,;11/14Z,d/a/WAI 9..-69'46et" &:o. aCetwaviezzl 6,eriedt,Qteelekiri irneeme/ jeur &I,4(1/47416 „Wevoi.Meat, .9ezy4nev Mead Roleida, October 14, 1939 To The, Honorable Tolm Councti, Town of NIgemater, Florida. Gentlemen: Pursuant to your instructions we have made an examination of the books and records of the Town of rdgenater, Plortdo, for the period October 1, 193R to September 30, 1939. As a result of our work, we heremith subs the following described statemente together with our comments nn ;i'XHIBITa A ' Balance Sheet EXHIBIT " B " Cash Receipts and Disbursements EXMIBIT a C a Budget Appropriations C O N N INTl sr TA CA n_ OM BAND AND IN BASK $ 14.811 . 19 The cash balance as of September 30, 1939 convicted, of the following: q_LOIRAL . 111VD Cash on Hand 1 22.00 1 an of Mew Sinyrna 1, 757. 23 S. 1, 779. 23 PZ-RmAlaN • ziplifift1 Eank of Net-' Smyrna TOTAL .$ 1, 811 . 19 Cash on hand ras verified by actual count. Cash in bank wag verified by statementc furnished by the bank. 007111008 or WO= t 800 00 This Stem represents cash on tine deposit in the Bank of Mew Buyrna and bears interest at the rate of 2% per annum. P4 1 Comments PENTLAND AND ROBERTSON The analysts of the item is as follows: Amount of Oertificate, Yeptemnber 30, 1938 1 549. 50 Interest Earned 15.56 Additional fepast is During Year 234.94 TOTAL $ 600.00 TAX BALM OKRTIMATSS The csrtifiec tev held by the Tlwn are classified by years on t'xhtbit A, the balance sheet. All redemptions during the year and the certificates foreclosed by the Then were checked in detail against the tax rolls. The unextended delinquent taxes ore not included in the above amount, and are treated as income when payments are receiver , LOT ILA' ,XI NG LIENS $ .138. 45. This account represents the balance due on lot cleaning assessed against taxpayers during the year ending September 70, 1938. me practice of charging taxpayers for lot cleaning has been discontinued, the Town appropriating sufficient money in their budget to take care of this item. PILE 6 . This account shoe the book value of the capital assets of the Town and are shown in detail on exhibit A, the balance sheet. Additions during the current year are as follows: Mans :t 43. 65 Traffic Light 67. 45 Office Squip>nent 3. 75 Fir, Extinguisher ?9.40 TOTAL $ 149. 28 LAND PORECLOTTD During the current year the Town foreclosed tax certificates on numerous properties. including in the foreclosure suit all unextended taxes and interest and. obtained Master's Deeds to property r punting to $2, 960. 7P. The Town also sold property in the amount of $830. 34. We recommend that this practice be continued as it tends to place property on th4 current tax rolls thereby increasing current revenue. L I ' URPLU .S ACCOUNTS PAYABLE -- TAX CANDIFIOATv 1 OLAXR$ 7.02 This account represents the amount due L. Schuyler for redemption of tax csrti ic; te: ,-,reviously assigned to hiss. The Town Clerk is unable to iilpke layment due to his inability to locate kr. qahuyler. Page * 2 Comments PENTLAND AND ROBERTSON RRMERYL FOR STRUT MARINO $ gg, p This item rsprdrentr the unexpended balance in the Street Department. The Town Council, as was the policy in the previous year, decided to delay cleaning the Town's etreets and parhagee until later in the Tall so as to have the Town in good condition during the tourist season. This amount is shown in expenditure* under Xxhibit C, the Iudoet Appropriations etotement. LU 4 $ 12. 837. 54 This account represents the excess of the t`om's aF Bete over the Town's liabilities. During the year the Turplus was increased by $2, 131. 6511. C li & ,ii A 4 The cash receipts rend disbursements are shown in detail an exhibit B. All cash receipts were verified by us from duplicate receipts on file and the police racket. The disbursements were reconciled with warrant* dra.*9n in payment of labor, material, supplies, etc. The Budget Appropriations together with the amount expended, unexpended and oversxpended balances, are shown In detail on Yxhibit C. rae current tax roll w os checked in detail and reconcti4d ntth the tax certificates sold June 1939. The reconci l t ztion is as follows: Assereen$ Roll $ 3, 5S8. 29 Addi tion.c to poll 146. 45 $ 3, 734. 74 Less: Collections $ 3. 434. 27 Corrections .07 3. 434. 34 $ 300. 40 Advertising and Costs 25. 50, 1939 TAX 0 VR I WXCAT:�0 $ 325.90 The Town Clerk is still in eorseQobon n f one iloin wrist watch ',ditch was deposited f`;r security for payment of a $10.00 court fine. When thin watch is sold the amount realized will be credited to tee Pins and Forfeitures Account. Collections elf current taxes counted to 92$ of the current tax roll or a decrease of 6. 2). over the previous year. This decrease is partially due to the increase of the tax roll by extending taxes fr'r propertiess sold by the Town. RRespectfully submitted, 'l NTLAND ARD ROBSRTSOi, C .p.'r rI'r '71.1.10 &CCQU.NTANTS ,. ._ FENTLAND AND ROBERTSON SALANCB 3 'PTHliiiB 'Ro. 1932 TOwN cDGRw rat ino8 D ASSZ ?' 5 CASH ON FiAMD AND IN BANK, $ 1, 811. 19 C!ET FIC i F r. 0 .T 800.00 scsiIVABL ES Tax Sala Certificates for Year 1925 $ 49.08 Tax Sale Certificates for Year 1926 314. 20 Tax Sale Certificates for rear 1927 1.91.58 Tax Sale Certificates for Year 1928 145. 79 Tax Sale Certificates for Year 1929 59.62 Tax Sale Certificates for Year 1930 114. 27 Tax Sale Certificates for Year 1931 68.48 Tax Sale Certificates for Year 1932 88. 73 Tax Sale Certificates for Year 1933 659. 65 Tax Sale Certificates for Year 1934. 26.01 Tax Sale Certificates for Year 1935. 14. 39 Tax sale Certificates for Year 1936 26. 25 Tax Sale Certificates for Year 1937 8. 32 Tax Sale Certificates for Year 1938 247.33, " 2,013. 76 Lot Cleaning Liens 38.45 TOTAL RAVI:TYA8L S 2, 152. 21 Road Machinery 125.00 Furniture and Ftxtures 332. 76 Maps 98. 65 Res1 Xstate 150.00 Shell Streets 1,000.00 Strand Road ?i11 4,000.00 Police Department 1 quiprner.t 50.00 Stnall Tolls and Miscellaneous Squipr t,st 92.48 Fire Department Equipment __11,5412 TOTAL FINS% 5,963.99 QT111 JSSST. Foreclosed Property 2, 205.47 TOTAL 4s8STS 12, 932.86 LI T SS • ' TS P,s Y S LL • • ` ' 7.02 RS.*ZINN R8: T fi 85. 30 12. 8 37. 54. TOTAL LIABI LI TI HS MD SURPLUS $ 12,932.86 XHIBIT " a PENTLAND AND ROBERTSON C 4S‘ , Rii0S PTS 4 . , Dk_g_pulisom ; Nr _ ocroBo l 1938 7O UPTOSER Jo. 19J9 TOWN or SDGEO'ATER FLORIDA Balance ns per Audit September 30, 1934 1,681t. 76 R1241E12 Current Tcxec ; 3, 434. 97 Lese: Diecount 81. $ 3, 352. 12 Delinquent Taxes 366. 62 Oeltnquent Unextended Taxes 586. 20 Bustness Licenses 31 6. 75 4ine lnd Seer Ltc*ns*s 90.00 Interest nn Deltnquent TGXe 233. 55 interest on Bank Depostts 15.56 tees and forfeitures 67. 65 Clerk 's Fees 101. 35 Lot Ulsantng 12.90 iolo of Foreclosed Property 830. 34 TOTAL RafTS TOTAL TO MK ACCOUNTED FOlt $ 7, 658.(10 STREETS IND DRAINAGE Labor - Streets and Lots $ 333.05 .bridge Maintenance 2. 70 Road Machine Matntenaace 79. 30 Dock Maintenance 40. 79 Truck and Tractor lire 103. 75 Small Tools 52.96 Gas and oti 93. 22 Transw)rtntton 2. 00 TOTAL STREETS AND DRAINAGE $ 707. 77 903. 76 s‘ s' XINCL LSRE 1, 215.00 LEGAL AND ELECTIONS 302.00 MAYOR'S COURT 45. 37 OFFISE .V.PENSE Light rrd H4at 28. 63 Stationery and. Supplies 116. 33 Postage, Telephone and Telegraph 26. 71 Miscellaneous Offtc* Expense DOTAL rrIci EXPENSE 764.42 paRGANcr soiromiTuRes 19.55 Page 4 1 Exhtbit PENTLAND AND ROBERTSON cASIf B NCl P a AN 1 Si Ui S !' hy T $ D . RS r" TS CUi iU .13 121R paplikilightT $ 65. 25 LOTLZAtv.Ic 11 . 70 Ps`Ikr T Is4 PRQV CJs d. T':r` 147.t 0 I7 E L.Pzi G`t grh 's lt'oas $ 126.82 Foreclosure Costs 1, 112.03 Traffic Light 67. 48 Office aquipso6rbt 3. 75 Fire Rytinguisher 29.40 heserve for CIeantag 375.01 Certificates of Deposit 250. 50 TOTAL OTHIU i,964.99 TOTAL, DI MRS-WENT3 5, 346. 81 J4LANCX 41, 811.19 4CCOUNT D FOR AS FOLLOWS: Cash on Hand Bonk of New &nurno - Cenerr l Fund 1, 75©. 21 Bank If New Smyrna - Permanent Imr,rov!ernent Fund 31. 96 1 Bank of Nem Smurna - Delinquent Tn.x rand 7.02 2811 . 14 Lt'HtBI T " B 0 FENTLAND AND ROBERTSON 3UPGET__ APPPOPR _L,ATIONS OCTOBSE 2, 2938 ro sxPriliEL3o, 1939 T04$ OF kW5WATER, noRirA - ACCOUNT APPROPRIATSD 'UMW.° UNSVOTRI --- 3tr4ets nnd Drainage $ 800.00 $ 707. 77 $ '42. 23 itreet Lighting 905.00 903. 76 1 . 24 •nlrrtel - Counctl , Olerh nnd Marshall 1, 420.00 1, 15.00 205.00 Lev] an4 Elections 300.00 100.00 k/par' P Court 50.00 45. 77 :Iftre Cxponse 275.00 964. 4P 10. 55 r"ergency Expenditureq 300.00 PP1 . 55 71. 45 Fire Departiwent 150.00 65. 25 S1 . 75 Lot Cleaning 100.00 100.00 4'erpwilent Zr4roveao.nts 200.00 147.00 53.00 Squtoment 100. 6T 100.619' TnALS $ 4, 500.00 $ 4, 070. 75 $ 429. 25 "Overexpented 1WIBIT 0 N PENTLAND AND ROBERTSON