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04-02-2018 (2) CITY CLERK REPORT—April 4, 2018 ITEM #11.a. 1) the May 14, 2018 Budget Workshop has been canceled! 2) (Clerk/Council/Clerk Reports/01-08-2018) City of Edgewater Finance Memo To: Tracey Barlow, City Manager From: Pat Drosten cc: Bridgette King Date: March 26, 2018 Re: Disposal of Asset items The City has several asset items (motor vehicles and equipment) that are ready for disposal. The items listed below will be sent to George Gideon Auctioneer's for next on-line auction. Asset Department Year/Make/Model Vin/Serial# Estimated Val Tag 1394 Fire 2002 Ford Explorer 1FMZU72E82UC81503 $1,000 Department 1734 Refuse 2006 Sterling Refuse Truck 2FZAATDC96AW74316 $2000 1718 Fleet 2006 Ford F-250 1ftsx20596es45659 $750 Additionally,there are several non-asset items that will be sent for disposal at auction: IT Dept; Qty Model Description 1 Compaq N800C Notebook Computer 1 HP Probook 6550b Notebook Computer 1 Panasonic CF-25 Notebook Computer 1 Compaq DC5100 Tower Computer 1 Brother HL-2040 Printer 1 HP Officejet H470 Printer 1 HP Deskjet 9300 Printer 1 Fujitsu fi-4010cu Scanner 2 Linksys 8 port Network Switch 1 Linksys 16 port Network Switch 3 Linksys 24 port Network Switch 1 Cisco 24 port Network Switch 1 Linksys WRT54GL Wireless Network Router 1 SonicWall TZ200 Network Firewall/Switch Fleet 8 odd light bars 4 cages from Crown Vics 2 sets of rear window bars 1 Fiberglass topper 1 HD Pick-up Bed Cargo Slide 1 John Deere X300 riding mower Ai James Moore Certified Public Accountarts and Consultants March 20,2018 To the Honorable Mayor and City Council Members City of Edgewater, Florida We have audited the financial statements of the governmental activities, the business-type activities, each major fund, and the aggregate remaining fund information of the City of Edgewater, Florida for the year ended September 30, 2017, and have issued our report thereon dated March 20, 2018. Professional standards require that we advise you of the following matters relating to our audit. Our Responsibility in Relation to the Financial Statement Audit As communicated in our engagement letter dated May 5th, 2014 and extended March 6th, 2017, our responsibility,as described by professional standards,is to form and express an opinion about whether the financial statements that have been prepared by management with your oversight are presented fairly, in all material respects, in accordance with accounting principles generally accepted in the United States of America. Our audit of the financial statements does not relieve you or management of your respective responsibilities. Our responsibility, as prescribed by professional standards, is to plan and perform our audit to obtain reasonable, rather than absolute, assurance about whether the financial statements are free of material misstatement. An audit of financial statements includes consideration of internal control over financial reporting as a basis for designing audit procedures that are appropriate in the circumstances, but not for the purpose of expressing an opinion on the effectiveness of the entity's internal control over financial reporting. Accordingly, as part of our audit, we considered the internal control of City of Edgewater, Florida solely for the purpose of determining our audit procedures and not to provide any assurance concerning such internal control. We are also responsible for communicating significant matters related to the audit that are, in our professional judgment, relevant to your responsibilities in overseeing the financial reporting process. However, we are not required to design procedures for the purpose of identifying other matters to communicate to you. We have provided our findings regarding significant control deficiencies over financial reporting and material noncompliance, and other matters noted, if applicable, during our audit in separate letters to you dated March 20,2018. Planned Scope and Timing of the Audit We conducted our audit consistent with the planned scope and timing we previously communicated to you. 121 Executive Circle 5931 NW 1st Place 2477 Tim Gamble Place,Suite 200 Daytona Beach,FL 32114-1180 Gainesville,FL 32607-2063 Tallahassee,FL 32308-4386 Telephone:386/257-4100 Telephone:352,'378-1331 Telephone:850/386-6184 Fax:386/255-3261 Fax:3521372-3741 Fax:850/422-2074 dab@jmco.com gnv@jmco.com tlh@jmco.com Member of AGN International with offices in principal cities worldwide it To the City Council City of Edgewater,Florida March 20,2018 Page 2 Compliance with All Ethics Requirements Regarding Independence The engagement team, others in our firm, as appropriate, and our firm has complied with all relevant ethical requirements regarding independence. Safeguards that have been applied to eliminate identified threats to independence or reduce them to an acceptable level. Qualitative Aspects of the Entity's Significant Accounting Practices Significant Accounting Policies Management has the responsibility to select and use appropriate accounting policies. A summary of the significant accounting policies adopted by the City is included in Note 1 to the financial statements. There have been no initial selection of accounting policies and no changes in significant accounting policies or their application during the year ended September 30, 2017. No matters have come to our attention that would require us, under professional standards, to inform you about (1)the methods used to account for significant unusual transactions and (2) the effect of significant accounting policies in controversial or emerging areas for which there is a lack of authoritative guidance or consensus. Significant Accounting Estimates Accounting estimates are an integral part of the financial statements prepared by management and are based on management's current judgments. Those judgments are normally based on knowledge and experience about past and current events and assumptions about future events. Certain accounting estimates are particularly sensitive because of their significance to the financial statements and because of the possibility that future events affecting them may differ markedly from management's current judgments. The most sensitive accounting estimates affecting the financial statements were: Management's estimate of the allowance for doubtful accounts is based on historical water, sewer, and garbage collection revenues, historical loss levels, and an analysis of the collectability of individual accounts. We evaluated the key factors and assumptions used to develop the allowance in determining that it is reasonable in relation to the financial statements taken as a whole. Management's estimate of useful lives for depreciation is based on past history within each capital asset class. We evaluated the key factors and assumptions used to develop the useful lives in determining that it is reasonable in relation to the financial statements taken as a whole. Management's estimate of other post-employment benefits (OPEB) and net pension liability is based on actuarially determined amounts which are subject to continual revision as results are compared to past expectations and new estimates are made about the future. We evaluated the key factors and assumptions used to develop the OPEB obligation and net pension liability in determining that it is reasonable in relation to the financial statements taken as a whole. Management's estimate of the net amounts due from other governments are based on the costs incurred and project worksheets approved from Hurricane Matthew and Hurricane Irma. We evaluated the key factors and assumptions used to develop the receivable in determining that it is reasonable in relation to the financial statements taken as a whole. To the City Council City of Edgewater, Florida March 20,2018 Page 3 Financial Statement Disclosures Certain financial statement disclosures involve significant judgment and are particularly sensitive because of their significance to financial statement users. The most sensitive disclosures affecting the financial statements relate to: The disclosure of Long-Term Debt in Note IV (G)to the financial statements discusses critical facts relating to the City's outstanding debt. Note V(C)discloses information concerning the City's three Defined Benefit Retirement Plans. Note V(I)discloses significant subsequent events. Significant Difficulties Encountered during the Audit We encountered no significant difficulties in dealing with management relating to the performance of the audit. Uncorrected and Corrected Misstatements For purposes of this communication, professional standards require us to accumulate all known and likely misstatements identified during the audit, other than those that we believe are trivial, and communicate them to the appropriate level of management. Further, professional standards require us to also communicate the effect of uncorrected misstatements related to prior periods on the relevant classes of transactions, account balances or disclosures, and the financial statements as a whole and each applicable opinion unit. No such uncorrected misstatements were noted as a result of our audit procedures. In addition,professional standards require us to communicate to you all material, corrected misstatements that were brought to the attention of management as a result of our audit procedures. No such corrected misstatements were noted as a result of our audit procedures. Disagreements with Management For purposes of this letter, professional standards define a disagreement with management as a matter, whether or not resolved to our satisfaction, concerning a financial accounting, reporting, or auditing matter, which could be significant to City of Edgewater, Florida's financial statements or the auditor's report.We are pleased to report that no such disagreements arose during the course of our audit. Representations Requested from Management We have requested certain written representations from management, which are included in the attached letter dated March 20, 2018. Management's Consultations with Other Accountants In some cases, management may decide to consult with other accountants about auditing and accounting matters. Management informed us that, and to our knowledge, there were no consultations with other accountants regarding auditing and accounting matters. To the City Council City of Edgewater, Florida March 20, 2018 Page 4 Other Significant Matters, Findings or Issues In the normal course of our professional association with City of Edgewater,Florida,we generally discuss a variety of matters, including the application of accounting principles and auditing standards, operating and regulatory conditions affecting the entity, and operational plans and strategies that may affect the risks of material misstatement. None of the matters discussed resulted in a condition to our retention as City of Edgewater, Florida's auditors. Other Information in Documents Containing Audited Financial Statements Pursuant to professional standards, our responsibility as auditors for other information in documents containing the City's audited financial statements does not extend beyond the financial information identified in the audit report,and we are not required to perform any procedures to corroborate such other information. However, in accordance with such standards,we have: Made certain inquiries of management and evaluated the form, content, and methods of preparing the information to determine that the information complies with U.S. generally accepted accounting principles, the method of preparing it has not changed from the prior period, and the information is appropriate and complete in relation to our audit of the financial statements with respect to the supplementary information accompanying the financial statements. We compared and reconciled the supplementary information to the underlying accounting records used to prepare the financial statements or to the financial statements themselves. Our responsibility also includes communicating to you any information which we believe is a material misstatement of fact. Nothing came to our attention that caused us to believe that such information, or its manner of presentation, is materially inconsistent with the information, or manner of its presentation, appearing in the financial statements. This report is intended solely for the use of City Council and management of the City of Edgewater, Florida and is not intended to be and should not be used by anyone other than these specified parties. Very truly yours, ame. ANN "f 4. , ?•1.• JAMES MOORE&CO., P.L. l � ~ eIrmt- l 1 cC om,' l 1 1-1 CFC Q � 00 II orD t\i) N Q., 0 w • C '-a . CSD O n oint o cn C O ncr CD �• CD eD O � CD � N $1+ CD i ao CD c4 0 t . W (4,4 • n W *0 *t./� , cn 0 8 '-c7) P, -6d 2 ::1: ft) CD ~ CD MC O-) O' n O .-, n •-• - , .. , _, ,-,. k ~• ,_, .• O E. et, CI' Fij P 1-t -• � F pp OC CD cip 1.41 *it a4)' Cc? rD > '6., :7-it 1') V) a-' ,r+ o 5' -. 0 N -. n C) E O A' fmti- O 04 K 72,-. o — ,t. 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