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MINUTES OF THE REGULAR MEETING AND PUBLIC HEARING HELD BY THE TOWN
COMMISSION OF THE TOWN OF GULF STREAM ON FRIDAY, AUGUST 9, 2019 AT 9:00
A.M. IN THE WILLIAM F. KOCH, JR. COMMISSION CHAMBERS OF THE TOWN HALL,
100 SEA ROAD, GULF STREAM, FLORIDA.
I. Call to Order
Mayor Morgan called the
meeting to order at
9:00 A.M.
II. Pledge of Allegiance
Mayor Morgan led
the Pledge
of Allegiance.
III. Roll Call
Present and
Participating:
Scott
W. Morgan
Mayor
Thomas
W. Stanley
Vice Mayor
Paul
Lyons, Jr.
Commissioner
Joan
K. Orthwein
Commissioner
Donna
White
Commissioner
Also Present &
Participating: Gregory Dunham
Edward Nazzaro
Edward Allen
Rita Taylor
IV. Minutes
A. Regular Meeting of July 9, 2019.
Vice Mayor Stanley made a motion
July 9, 2019, and the motion was seconded by
all voting AYE at roll call.
Town Manager
Asst. Town Attorney
Police Chief
Town Clerk
to accept the minutes of
Commissioner Orthwein with
V. Additions, withdrawals, deferrals, arrangement of agenda items
Chief Allen introduced the newest police officer to the Town
of Gulf Stream, William Garrison, and he was warmly welcomed by the
Commission Board. Assistant Town Attorney Nazzaro asked that Item IX E.
1. 2900 Avenue Au Soleil be removed from the Agenda and to add an item
IX E. 2. Settlement of Case #2014CA011940.
VI. Announcements
A. Regular Meetings and Public Hearing
1. September 13, 2019 at 4:00 P.M.
2. October 11, 2019 at 9:00 A.M.
3. November 8, 2019 at 9:00 A.M.
4. December 13, 2019 at 9:00 A.M.
B. Proposed Budget Meeting and Hearing Dates
1. September 13, 2019 at 5:01 P.M.
2. September 24, 2019 at 5:01 P.M.
Mayor Morgan called attention to these dates and noted the
times being changed for September 13.
VII. Communication from the Public (3 min. maximum)
A. Michael Caruso, FL State Representative
Representative Caruso gave a legislative update on passing
the budget of 91.1 billion dollars, which allocated monies to go mostly
towards environment, education and healthcare. Town Manager Dunham asked
if Rep. Caruso could speak about the septic to sewer issues. Rep.
Caruso stated that he had sponsored a bill with Rep. Robinson calling it
the Robinson Caruso Bill that called for septic to sewer conversion
testing. It did not make it to the floor, but he stated he would be
Minutes of Town Commission
Regular Meeting & Public Hearing
Held August 9, 2019 @ 9:00 A.M.
willing to work with the Town to try and get an appropriation.
Commissioner Orthwein asked if it was mandated would the State then fund
the mandate. Rep. Caruso answered that Tallahassee was very good at
unfunded mandates, but that the Town was probably looking at a 10 -year
plan ahead of them. Mayor Morgan thanked him for his determination and
drive to advance the interests of Gulf Stream and everyone else in Rep.
Caruoso's district.
VIII. Reports
A. Town Manager
1. Utility Undergrounding
Town Manager Dunham referred to Anniken Patino, the Area
Manager for AT&T. Ms. Patino stated that most of the cable had been
placed, but there were some revisions and changes that happened that
stopped them from working but now work will begin again. She stated the
only cable left to place was from Golfview up to Banyan in the rear
easement and then the Town will begin to see connecting of cables and
placing of the terminals. Ms. Patino stated there was a lot of work left
to be done but the goal was to be finished by the end of the year. Mr.
Dunham asked if that meant December to which Ms. Patino answered that
the new service would probably be before December but AT&T still needed
to remove the poles and old cables in December. Mr. Dunham asked if
AT&T needed to get into the residential homes to which Ms. Patino said
they would not need to go into the homes unless the resident was
requesting a different type of service. Mr. Dunham added that within 60
days Comcast customers can begin to make appointments for new service.
Vice Mayor Stanley asked if a notice would be sent out to which Mr.
Dunham said that it would probably be a combination of door hangers and
letters from Comcast. So, unlike AT&T who will be mostly "invisible",
Comcast will need to get into the homes through appointments made by the
residents.
2. Obstructions in Town Rights-of-way
Town Manager Dunham stated that the Town did a lot of Code
Enforcement during the summer to correct nuisances. He stated that the
obstructions in Town rights-of-way was almost complete and that he was
still working with a few residents that had been out of town but he was
pleased with the outcome thus far.
3. Budget Update
a. Health Insurance
Town Manager Dunham reminded the Commission that he
had come to them last year stating that there was no affordable family
coverage offered through the Town. He stated that CFO Tew came up with
the idea of asking the Town's insurance carrier about multiple policies
being offered. At no cost to the Town, a lower tiered Florida Blue plan
can be offered to employees. Mayor Morgan thought it was a great idea
and thanked Mrs. Tew for taking the initiative to follow up with the
insurance carrier in getting this coverage.
b. Back Flow Preventer Testing Program
Town Manager Dunham stated that the testing is now
complete for this calendar year. CFO Tew explained that there was an
expense and a revenue source for getting the testing and then recovering
2
Minutes of Town Commission
Regular Meeting & Public Hearing
Held August 9, 2019 @ 9:00 A.M.
the revenue. The Town contracted with Buckeye Plumbing at approximately
$5,000 a year, so she had to incrementally change the revenues and
expenses and it was a wash. Mrs. Tew didn't want the Commission
wondering where the $5,000 came from because it wasn't on the original
budget, she added.
B. Other Reports
1. Place Au Soleil Street Lights
Town Manager deferred the presentation to FP&L. Sophia
Eccleston, External Affairs Area Manager for FP&L, introduced herself
and let everyone know that FP&L was ready for storm season and she was
the point of contact. She then turned it over to Christian Pruitt and
Robert Weese to make the presentation. Mr. Pruitt explained the
conversion FP&L is making to LED lighting and it's superior service to
sodium lighting. The initial cost to the town in replacing the 26
street lights in Place Au Soleil would be $10,289.30 to remove the
existing lights. Mr. Pruitt had a sample of one of the lights that
Commissioner White had discussed with FP&L and the price for that
particular light would be $833.00, which was an increase of $350 from
what the Town is presently paying. Mayor Morgan asked why the increase
to which Mr. Pruitt answered that although the energy costs are lower,
the decorative lighting pole is more expensive than traditional poles.
The $833 (plus taxes and fees)is for all 26 poles cumulatively, not for
each individual pole, which includes electric, maintenance, etc.
Commissioner Lyons asked if the poles could be purchased to which Mr.
Pruitt said they could not through the FP&L plan. Mr. Pruitt added that
if the Town bought them outright, then FP&L wouldn't be able to utilize
the existing underground network that is now in place, nor would they do
maintenance on them. Commissioner White asked what the lifespan would
be to which Mr. Pruitt said that LED lights are more intelligent and can
be monitored so that when they get below a certain wattage, FP&L will
replace them and added that in Coral Gables, there are some fixtures
that are over 40 years old. Mayor Morgan asked if the lights were
dimmable to which Mr. Pruitt said they were not, but the globes could
have shields added to them in 2501 increments or you could go with a
lower lumen. Discussion was then had about whether to go with black or
hunter green, although the pole color and globes are not the same color
of green. Commissioner White said she was planning on going to
different neighborhoods to take a look at the colors and then discussion
would be had with the HOA in Place Au Soleil.
2. Draft of Waterline Improvements - Baxter & Woodman, Inc.
Jason Pugsley, Sira J. Prinyavivatkul and Sara Fox were
all in attendance from Baxter & Woodman. Mr. Prinyavivatkul, Project
Manager for the State Road AlA Water Main Improvements - Phase Two, gave
a very thorough presentation on the water main alignment and design (the
Power Point presentation will be put online under Minutes from this
meeting). Commissioner Lyons asked if the numbers were the same as what
Rebecca Travis had given them prior to this meeting. Mr. Pugsley stated
that they fell in line with what Ms. Travis had given them, but many
times the numbers come down as they have added a contingency for
unknowns. Commissioner White asked how the residents would access their
3
Minutes of Town Commission
Regular Meeting & Public Hearing
Held August 9, 2019 @ 9:00 A.M.
homes when work was being done on N. County Road and the answer given by
Mr. Prinyavivatkul was that there would be a lot of coordination
involved with the contractor, the Town and the Police Force on how they
would enter and exit while the work was going on for approximately a
week during the off-season for minimal disturbance to the residents.
Mayor Morgan asked if N. County Rd. was essential to the project and if
they could do it on AlA instead of coming up N. County Road. Mr.
Prinyavivatkul said it would need to be re -analyzed. Town Manager
Dunham then asked if they would do that. Commissioner Orthwein stated
she had asked this question in a prior meeting and Ms. Travis had told
them Boynton Beach had water mains there on AlA. Vice Mayor Stanley
agreed with Commissioner Orthwein and added that he thought there was
going to be conflict and/or the cost was going to be greater as well if
they went up AlA. Mr. Dunham asked again if they would just look at
that option, to which Mr. Pugsley agreed, although he recommended
keeping it at N. County Rd. as it was really a two-for-one deal as they
are going to get a new asphalted road as well. Mayor Morgan thanked
them for such a thorough presentation.
C. Architectural Review & Planning Board
1. Meeting Dates
a. No August meeting
b. September 26, 2019 at 8:30 A.M.
c. October 24,2019 at 8:30 A.M.
d. November 21, 2019 at 8:30 A.M.
e. December 18, 2019 at 8:30 A.M.
Mayor Morgan called attention to these dates.
D. Finance Director
1. Financial Report for July 2019
2. Water Usage as of July 31, 2019
There were no questions in regard to these two items.
E. Police Chief
1. Activity for July 2019
Chief Allen asked that his report be accepted as
presented. The Mayor declared both reports accepted.
IX. Items for Commission Action.
A. Approve Republication of the Town Code by Municode - $12,500
Town Clerk Taylor noted that the last republication was in
1999 with only one supplement since then and numerous changes have been
made in the 20 year time span. Commissioner Orthwein made a motion to
approve the republication of the Town Code and the motion was seconded
by Commissioner White with all voting AYE at roll call.
B. Three ARPB Appointments
Mayor Morgan stated that Thomas Smith, Malcolm Murphy and
Curtiss Roach were up for re -appointment and recommended that all three
be approved. Commissioner Orthwein made a motion to approve all three
gentlemen for re -appointment to the ARPB and the motion was seconded by
Commissioner Lyons with all voting AYE at roll call.
C. Approve Trimming Australian Pine Trees -Bartlett Tree - $20,000
Town Manager Dunham noted that Mr. Hoyt, who did the yearly
maintenance on the Australian Pines, retired and was bought out by
4
Minutes of Town Commission
Regular Meeting & Public Hearing
Held August 9, 2019 @ 9:00 A.M.
Bartlett Tree Service. The yearly maintenance had not been done for a
few years, he added, so there was three years of service that needed to
be taken care of. Mr. Dunham stated Bartlett Tree Service had done an
exhaustive inventory of the Town's Australian Pines and they were now
tagged with a number that had information on each tree. The requested
price is for a section of trees on AlA that need trimming the most.
Mayor Morgan asked when it would be completed as we are in storm season.
Mr. Jonathan Frank, with Bartlett Tree Service, answered that it could
be completed by the end of the month. Vice Mayor Stanley made a motion
to approve the $20,000 for trimming of Australian Pines on AlA and the
motion was seconded by Commissioner Orthwein with all voting AYE at roll
call.
D. ORDINANCE NO. 19/3; AN ORDINANCE OF THE TOWN COMMISSION OF THE
TOWN OF GULF STREAM, PALM BEACH COUNTY, FLORIDA, AMENDING THE
DATE OF THE 2020 MUNICIPAL ELECTION FROM MARCH 10, 2020 TO
MARCH 17, 2020 TO COINCIDE WITH THE 2020 PRESIDENTIAL PRIMARY
ELECTION; PROVIDING A DATE FOR QUALIFYING FOR SUCH ELECTION,
PROVIDING FOR SEVERABILITY; PROVIDING FOR REPEAL OF ORDINANCES
IN CONFLICT; PROVIDING AN EFFFECTIVE DATE. (1St reading being
presented on August 9, 2019 with 2nd reading scheduled for next
month)
Commissioner Orthwein made a motion to approve Ordinance No. 19/3 on
first reading and the motion was seconded by Vice Mayor Stanley with all
voting AYE at roll call.
E. Liens -Reduction Requests
1. 2775 Avenue Au Soleil
Assistant Town Attorney Nazzaro gave a detailed summary on
the history of this property, the code violations from 2009 until the
present, as well as the Code Enforcement Lien exceeding $1.8 million on
the property and Lien Reduction Request. Mr. Nazzaro noted that Mr.
Zachary Mazur was present to negotiate a settlement on behalf of the
estate. He added the violations had been corrected and the lien was no
longer accruing. Mr. Mazur stated he was at the meeting representing
Mr. Carbone, the personal representative of the estate. He stated they
did have a buyer who wanted to renovate the property and that the family
apologized on their uncle's behalf for the code violations and asked for
leniency. Mayor Morgan asked how much they offered to settle and Mr.
Mazur answered $20,000. Commissioner White stated she lived in Place Au
Soleil and the property had been an eye sore for as long as she had
lived there, which was 16 years. She added that the HOA had made a
deal with Mr. Lavoi for an easement in which they planted a clusia
hedge so the unsightly property would be screened from sight.
Commissioner Lyons thought a message needed to be sent that homeowners
cannot be as inconsiderate as Mr. Lavoi had been and said he thought
$20,000 was inadequate. Mayor Morgan stated he thought this was one of
the most egregious examples of a resident totally ignoring code
requirements, not just to the detriment of the Town, but to the
residents who live in Place Au Soleil. Mayor Morgan stated he thought
the Town should not negotiate but foreclose the property, remove the
house and sell the land. Commissioner Lyons asked how long that would
5
Minutes of Town Commission
Regular Meeting & Public Hearing
Held August 9, 2019 @ 9:00 A.M.
take to which Mr. Nazzaro said a foreclosure action would take about a
year. Vice Mayor Stanley added that after the foreclosure action, the
Town would have to pull its own demolition permit to which Mayor Morgan
said that would probably cost $20-25,000, then the lot would be seeded
and irrigated. Mayor Morgan said he wanted to ensure that a home built
there would be attractive to Place Au Soleil and this would improve what
they have suffered from for over a decade. Commissioner Lyons then
dismissed himself from the meeting at 11:02 AM because he had to get to
the airport. Commissioner Orthwein and Commissioner White both agreed
with Mayor Morgan that the residents of Place Au Soleil would benefit
from a brand new house being on that lot. Mr. Mazur stated that a new
roof and new windows would be put on the existing house and it would be
then be comparable to the other homes in the community once renovated.
Mayor Morgan stated the offer of $20,000 showed a lack of seriousness
and asked for consensus in favor of foreclosing or negotiation with the
estate. Vice Mayor Stanley made a motion to authorize the Town Attorney
to proceed with foreclosure action and any other collateral actions
needed to preserve the Town's legal rights as to the lien and if there
are any settlement offers that come through during the process they will
be forwarded to the appropriate parties on the Commission. Commissioner
Orthwein seconded the motion with all voting AYE at roll call.
2. Settlement of O'Boyle Case 2014CA011940
Assistant Town Attorney Nazzaro stated that Mr. O'Boyle
was seeking $36,000 in this case. The Town has offered and Mr. O'Boyle
has accepted $6,000. Mr. Nazzaro asked the Commission to ratify,
retroactively, the settlement offer and suggested they approve it as it
is a reduction of 83% of the fees Mr. O'Boyle is seeking in this case.
Commissioner Orthwein made a motion to approve the settlement offer and
Commissioner White seconded the motion with all voting AYE at roll call.
F. Items by Mayor & Commissioners
There were none.
X. Adjournment.
Mayor Morgan adjourned the meeting at 11:14 A.M.
Renee Basel
Executive Assistant
R•^
APPLICATION FOR APPEAL OF FINAL ACTION OF PLANNING
& BUILDING ADMINISTRATOR
Date of Application July 29, 2019 _ Fee: $400.00
I. Project Information
Owner Name: Ma in E. O'Boyle
Owner Signature:
_._----_._------
Hidden arbour Dr.
Project Address: Gulf Stream, FL 33483
Project Property Legal Description: Lot 5, Hidden Harbour Estates
Project Description as Requested (describe in detail)
On 6/14/19 Owner submitted required fee, Building Permit Application and
our c-fopies ofa si nedan� sealed e10-5-18,ed 6/14/19
Deck Plan) (collectively the "Site Application") requesting approval to
The Site Application is attach
IT. Final Action of Planning & Building Administrator
The Town denied the Site Application by letter dated July 9, 2019
was based on its incorrect interpretation that the deck being proposed is
therefore the application was rejected. The Denial letter also returned
Site Application.
III. Reason for Appeal
The Site Application satisfies all Code Requirements (both Current and 1981
Codes). Settlement e e etween Owner and I own also require
that the Site Application be approved. The proposed Deck is not a "dock".
IV. Standards to be Addressed by Applicant:
(1) Acted in a manner inconsistent with the provisions of this Code or other
applicable local, state or federal law;
The Town's denial is inconsistent with, inter alia, the terms of its Code
of current an the 981 coded and inconsistent with the 2013 Settlement
Agreement for the reasons stated above and for reasons to be stated on the
---reco f-Adjastmenthearing
(2) Made erroneous findings of fact based on the evidence and testimony
placed before the final review authority at a public hearing;
The Town made an erroneous finding as stated above and for reason
oTTieate on e justrrrerit hearing -
(3) Failed to fully consider mitigating measures or revisions offered by the
applicant that would have brought the proposed project into compliance
with the applicable regulations.
V. Please attach color swatch, pictures or plans showing the proposed
improvement.
Official Use Only
Public Hearing Date:
Action:
12/18/02
Exp -Cosh -Dep -Forms
100 NW 1" Avenue • Delray Beach, FL 33444
d
c.sdd DUN
f'1 P Sf.fi Y DUN
(561) 243-7200 " Fax (561) 243-7221
VECK
www.mydelraybeach.com
BUILDING PERMIT APPLICATION
APPL DATE F.B.C. VERSION
ACCEPTED BY PERMIT NO
:.'.OWN, ER INFORMATION .
Name 0' OVGF
CONTRACTOR&''DESIGNER )f�lFORMATlON :: ;;
Address Z3 H�ek!fj WrYLyfl
El Check if Owner/Builder (See Page 3) C- SC011 12.14.
Cit Iry (f
Y � fte4M State FL zlp 33 N�3
Contractor License No. D
14
Workers' Comp No. U g k �-7fv8t $'
Home Phone t55N) 570 351*)
Company ftO4tl1V cCC. DY -0-11.0
Celt Phone ( )
Address 12 sn L45T 1.1°4MT (gjog vrf"
Fax No. (c)5t1 } �(ctl Oirdi
City flP� Zi �� State�L 33 VI 7
zip
Email Address
Phone )S''/ 3G0 7 7 13 Fax I SLO&V O-)
Cell
PROPERTY INFORMATION
Email
Property Control Number
Lf 3 - Lf() - 05 boo Qp p
ArchitectlEngineer's Name vrzT r z� re
Address of Proposed Work'
Address I tv� t le 10 I Pjray
_Z7t' ,r �l ,o m 1�
.,......».......................................................».»».......
Legal Description l n{ 5 (-I,dc'pN a �uq �Sy,o1
FOR PERMIT EXPEDITERS ON1Y (for permit piek-Up):
Contact Name
Ste or Apt # / Floor
Phone Ext.
P t N
Cell
rotec ame (If applicable)
a>.�DiTrorya
Fee Simple Title Holder (if other than owner)
Address
Mortgage Lender
Address
City State z'
)RMATION..777777
City
Bonding Company
Address
State Zip
7777
City State zip
DESCRIPTION OF.PROPO.SED IMPROVEMENTS:'
Description of the proposed work (New Construction, Addition, Interior/Exterior Alteration, Windows/Doors, etc.)
INSTAI, New DECK A140 ZAIt_INCJ
Is this a City or Re-hab project? ❑ Yes�WNo Is the building served with an automatic fire sprinkler system? ❑ Yes
Current Use or Occupancy � NO
p y`G j Aa51c�p�2 Is this a change in the Use or Occupancy? D Yes No
"PERMIT VALUATION: .
For Impact Fee Credit, Existing or Previous Structure Demolished? Q Yes p No
Type of Structure Demolished: E❑ SFR ❑ Commercial p Commercial Accessory Building
PLEASE C1 InOSE ONE OF THE FOLLOWING:
NEW CONSTRUCTION & ADDITIONS - FEE SCHEDULE I"
MISCELLANEOUS PERMITS —FEE SCHEDULE li"
ALTERATIONS & GENERAL CONSTRUCTION—SCHED. III"
TOTAL COST OF CONSTRUCTION TO INCLUDE:
STRUCTURAL, ROOFING, ELEC, MECH, P/L�BG TOTAL COST OF CONSTRUCTION: $
$_ �7r y� 5 00 COST OF CONSTRUCTION WITHOUT TRADES:
NOTE:$
OTHER ASSOCIATED TRADES TO BE FEED SEPARATELY ALL UNDER FEE SCHEDULE Il OR III. L SUB -TRADES TO BE FEED SEPARATELY. THESE
INCLUDE ELEC, MECH, PLBG, ROOFING, LOW VOLTAGE,
THESE INCLUDE: LOW VOLTAGE, HOOD/SUPPRESSION HOODISUPP SYSTEM, FIRE SPRINKLERS, IRRIGATION,
SYSTEM, FIRE SPRINKLERS, IRRIGATION, LANDSCAPING, LANDSCAPING, PAVING, ETC.
PAVING, ETC.
1_ "SEE BUILDING PERMIT FEE SC
APPLICATION CERTIFICATION AND ACKNOWLEDGEMENT
Application is hereby made to obtain a permit to do the work and installation as indicated. I certify that no work or installation has
commenced prior to the issuance of a permit and that all work will be performed to meet the standards of all laws regulating
construction in this jurisdiction. A City Building Permit does not assure compliance with Homeowners Association's rules,
regulations and/or deed restrictions. Applicant is advised to obtain approval from the Homeowners Association before
improving any property. Applicant further acknowledges the following:
• Separate permits must be secured for ELECTRICAL, PLUMBING, MECHANICAL, WELLS, POOLS, FIRE SPRINKLER,
SIGNS, LANDSCAPE, IRRIGATION, ROOFING, SHUTTERS, ETC.
• This permit becomes null and void if work or construction authorized is not commenced within six (6) months or if
construction or work is suspended or abandoned for a period of six (6) months at any time after work is commenced.
Permit will be considered suspended or abandoned if it does not pass an inspection within 180 days and will be subject to
a reactivation fee in the amount in force at the time of reactivation.
• Failure to comply with all applicable construction regulations may result in the withholding of future permits.
Submission of any false information or misrepresentation is a violation of law and shall result in revocation of your permit.
• NOTICE: In addition to the requirements of this permit, there may be additional restrictions applicable to this property that
may be found in the public records of this county, and there may be additional permits required from other governmental
entities such as water management districts, state agencies, or federal agencies.
WARNING TO OWNER: YOUR FAILURE TO RECORD A NOTICE OF COMMENCEMENT MAY RESULT IN YOUR
PAYING TWICE FOR IMPROVEMENTS TO YOUR PROPERTY. A NOTICE OF COMMENCEMENT MUST BE
RECORDED AND POSTED ON THE JOB SITE BEFORE THE FIRST INSPECTION. IF YOU INTEND TO OBTAIN
FINANCING, CONSULT WITH YOUR LENDER OR AN ATTORNEY BEFORE COMMENCING WORK OR
RECORDING YOUR NOTICE OF COMMENCEMENT.
OWNER'S AFFIDAVIT: I hereby certify that I have read and examined this application and know the same to be true
and correct. All provisions of laws and ordinances governing this type of work will be complied with whether specified
herein or not. The granting of a permit does not presume to give authority to violate or cancel the provisions of any
other state or local law regulating construction or the performance of construction.
OPERTY OWNER ENERAL CONTRACTOR
ATE OF FLORIDA, COUNTY OF PALM BEACH PTATE OF FLORIDA, COUNTY OF PALM BEACH
Printed Namc of Owner
STATE OF FLORIDA, COUNTY OF PALM BEACH
The foregoing instrument was acknowledged before me
�,
This _ day �t,tu� 20 t C,
BY�—I-
L,,�_Personally Known OR
Produced Identification
Type of Identification: '
Signature of Notary
�ott?+t?�eto MICHELLEMELICIA
* MY COMMISSION # GG 053809
(Stt EXPIRES• IJecember 82020
_2 _ SOF Fcoe� Bonded Thou Budge[ Notary SeMcas
We of Qualifier
Printed Name of Qualifier
STATE OF FLORIDA, COUNTY OF PALM BEACH
The foregoing instrument was acknowledged before me
This J—t_ day VI 20 >
By— NA tl n (J e -y v .,i o
____Personally Known OR
Produced Identification
Type of Identification:
Signature of Notary
MICH ELLE MELICIA (SEAL)
o� EXPIRES: December 8, 2020
OF F<•OQ, Bonded Ttw Budge! Notary SWUM$
2 -THIS PACE FOR BUILDING DEPARTMENT USE ONLY•
PERMIT NO: APPLICATION DATE:
PCN:
Zoning District Historic: o Yes ❑ No
DevelopmentlCondominiumlApartment Name
Set Backs: Front Side Street Side Interior Rear _
Type of Foundation: Monolithic Stem Wall Pile
Square Footage of Commercial Demolition:
Type/Size of Accessory Building.
Type of Structure Demolished: ❑ SFR ❑ Commercial ❑ Commercial Accessory Building
STRUCTURE SET UP
Occupancy
Const. Type
Roof Type
Flood Zone
Plan Sq. Ft. (A/C)
Plan Sq. Ft. (Under Roof)
Finish Floor Elev.
DEPARTMENT APPROVALS
I Env. Services
Engineering
I Planning & Zoning SPRAB / COA
Landscaping/ Irrigation Public Utilities
Fire Department Plan Review
Occ, Load
COUNTY IMPACT FEES
Source:
(Credit)
Parks $
Public Bldgs. $
Schools $
Road $
-4- Rvsd 5/10
Impact Fee Amount Due
$ $
PERMIT CALCULATION
Adjusted Value
$
f Permit Fee
$
Electrical
$
Plumbing
$
Mechanical
$
Roofing
$
Paving
$
Irrigation
$
Landscaping
$
Shutter
$
Misc Permit
$
Other
$
Plan Check Fee
$
MCR #
Total Permit Fee
ADDITIONAL FEES
Fire
$
Radon
$
DPR
$
Water / Sewer
$
Parks / Rec
$
Master Plan
$
Total Additional Fees $
TOTAL FEES DUE $
COMMERCE REALTY GROUP, INC.
24688
DATE INVOICE NO. DESCRIPTION
INVOICE AMOUNT
DEDUCTION
BALANCE
6-14-19 BuildPermApp 0002 6880.0000
335.00
335.00
6-14-19 24688
335.00
335.00
CHECK CHECK TOTALS >>
LIMI
DATE NUMBER
I-Aq - - - - -
- -
27.5
24688
COMMERCE REALTY GROUP, INC. BB&T
1280 WEST NEWPORT CENTER DRIVE 69-339/515
DEERFIELD BEACH, FL 33442
K•, 954-360-7713
275 6-14-19 24688 335.00
DATE CHECK NO. AMOUNT
Pay: **************************Three hundred thirty -f' e o lars and no cents
TO THE Town of Gulf Stream
ORDER 100 Sea Road
OF Gulf Stream, FL 33483
SECURITY FEATURES INCLUDED. DETAILS ON BACK
111024G&B"' i:05L503391,1:00051???043t,41i'
6-14-19 BuildPermApp 0002 6880.0000 335.00 335.00
6-14-19 24688 335.00 335.00
275 TOWN1101 Town of Gulf St Commerce Realty Group, Inc BB&T*4344
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FLOOR u
S.88107'20"E.
APPLICABLE 9011 DIN • CEDES
39,243 S.F.
0.90 AC.
FLORIDA BUILDING CODE
_ RESIDENTIAL ___--_
2017
FLORIDA BUILDING CODE - ELECTRICAL __-___
2017
FLORIDA BUILDING CODE
- EXISTING -----____
2017
LOCAL AMENDMENTS ---_____-----___----
EXIST. HARDSCAPE
(YES)
CODE DATA
FLORIDA BUILDING CODE
NEW HARDSCAPE
11,606 S.F.
OCCUPANCY TYPE
R-3 SINGLE FAMILY RESIDENCE
TYPE OF CONSTRUCTION
TYPE VB -UNSPRINKLERED
NEW LANDSCAPE
MAX. HEIGHT 40•
28.5%
BDII. DING AREA
MAX. AREA PER FLOOR
UL
EXIST. GROUND FLOOR AREA
EXIST 2ND FLOOR AREA
1ST LEVEL
EXIST.
5,048 S.F.
EXIST. TOTAL BUILDING AREA
2ND LEVEL
2,716 S.F.
SITE DATA
SITE AREA
39,243 S.F.
0.90 AC.
EXIST. WATER AREA
11,394 S.F.
29.0%
EXIST. BUILDING FOOTPRINT
5,048 S.F.
12.9%
NEW EXTERIOR LOGGIA
517 S.F.
EXIST. HARDSCAPE
9,539 S.F.
24.3%
NEW HARDSCAPE
11,606 S.F.
29.6%
EXIST. LANDSCAPE
13,262 S.F.
33.8%
NEW LANDSCAPE
11,195 S.F.
28.5%
BDII. DING AREA
EXIST. GROUND FLOOR AREA
EXIST 2ND FLOOR AREA
5,048 S.F.
2,716
EXIST. TOTAL BUILDING AREA
SF
7,754 S.F.
i
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POOL PLATFORM
1"
7.a .r -
TOP OF DECK
POOL PLATFORM STEP DOWN TO DECK
SITE BOUNDARY AND INFORMATION BASED ON
A SURVEY PROVIDED BY:
0•BRIEN, SUITER & O'BRIEN, INC
ORDER # 12-100db
DATE NOV 4, 2013 REVISED SEPT 23, 2014
PROTECT DESC.R IPTION
RENOVATION OF THE EXTERIOR, ADDITION OF LOGGIA TO
WEST END OF HOUSE. NEW POOL AND EXPANDED POOL
PLATFORM.
LEGAI DESCRIPTION
LOT 5, HIDDEN HARBOUR ESTATES, ACCORDING TOTHE PLAT
THEREOF AS RECORDED IN PLAT BOOK 36, PAGE 110, PUBLIC
RECORDS OF PALM BEACH COUNTY, FLORIDA.
PCN 20-43-46-09-46-000-0050
"HIDDEN HARBOR DR
LOCATION MAP
I /
CURRIE
SOWARDS
AGUILA
architects
Architecture, Planning,
Interiors, &
Sustainable Design
AA26001584
185 NE 4TH AVENUE SUITE 101
DELRAY BEACH, FL 33483
T:(561) 276-4951 F:(S61) 243-8184
E-MAIL: off -0 a archltects.com
SSUED FOR
BIDS
PERMIT 10/05/2018
CONSTRUCTION
SEAL
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PROJECT TITLE
OBOYLE
RESIDENCE
RENOVATION
23 HIDDEN HARBOR DRIVE
GULF STREAM, FLORIDA
REVISIONS
NUM. I DESCRIPTION DATE
13 10eckPlan 6114119
THESE DRAWINGS ARE PREPARED
PER ESTABLISHED INDUSTRY
STANDARDS AND REPRESENT THE
ARCHITECT AND ENGINEERS DESIGN
CONCEPT. THEY ARE NOT INTENDED
TO PROVIDE EVERY DETAIL OR
CONDITION REQUIRED TO
CONSTRUCT THE BUILDING. THE
CONTRACTOR THROUGH
SUBMITTALS AND OTHER
COORDINATION EFFORTS IS FULLY
RESPONSIBLE FOR PROVIDING A
COMPLETE AND OPERATIONAL
UILDING WHETHER INDICATEDON
D—\lxmax-aea,.c-xa
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DRAWING TITLE
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DATE DRAWN BY
�W/� 10-5-2D18IJC
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)20902
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TOWN OF GULF STREAM
PALibt BEACH COUNTY, .FLORIDA
CO IMISSIONERS
SCOTT W. MORGAN, Mayor
THOMAS M. STANLEY, N'icc-Mayor
PAUL A. LYONS, JR.
JOAN K.ORTHWEIN
DONNA S. WHITE
July 9, 2019
Martin O'Boyle
23 Hidden Harbour Drive
Gulf Stream, Florida 33483
Dear Mr. O'Boyle:
'relephone
(56l)276-5116
Fax
(561)737-0188
Town Manager
GREGORY L. DU,A'11ANI
Town Clerk
RrrA 1.. TAYLOR
We are returning herewith Check #24688 in the amount of $335.00
from Commerce Realty Group, Inc., a Building Permit Application
and four copies of a Site Plan dated 10-5-18. The wooden
structure being requested is considered a dock in the Gulf Stream
Code of Ordinances and as such may only be 5 feet wide with a
minimum side set back of 15 feet on each side. Therefore, this
application is rejected.
Very truly yours,
Rita L. Taylor
Town Clerk
100 SEA ROAD, GULF STREAM, FLORIDA 33483
SOLAR PA
FLOOR UI
S.88107'20"E.
APPLICABLE RU11 DING. DOFFS
FLORIDA BUILDING CODE
_ RESIDENTIAL ----__
2017
FLORIDA BUILDING CODE
— ELECTRICAL _—__--
2017
FLORIDA BUILDING CODE — EXISTING _---____
2017
LOCAL AMENDMENTS _----___
—___-----
(YES)
CODE DATA
FLORIDA BUILDING CODE
OCCUPANCY TYPE
R-3 SINGLE FAMILY RESIDENCE
TYPE OF CONSTRUCTION
TYPE VB—UNSPRINKLERED
MAX. HEIGHT 40'
MAX. AREA PER FLOOR
UL
1ST LEVEL
EXIST,
5048 S.F.
2ND LEVEL
2,716 S.F.
SITE DATA
SITE AREA 39,243 S.F. 0.90 AC.
EXIST. WATER AREA 11,394 S.F. 29.0%
EXIST. BUILDING FOOTPRINT 5,048 S.F. 12.9%
NEW EXTERIOR LOGGIA 517 S.F.
EXIST. HARDSCAPE 9,539 S.F. 26.3%
NEW HARDSCAPE 11,606 S.F. 29.6%
EXIST. LANDSCAPE 13,262 S.F. 33.8%
NEW LANDSCAPE 11,195 S.F. 28.5%
Bull DING AREA
EXIST. GROUND FLOOR AREA 5,048 S.F,
EXIST 2ND FLOOR AREA TIR S
EXIST. TOTAL BUILDING AREA 7,764 S.F.
POOL PLATFORM
d"
7.0 H -
TOP OF DECK
POOL PLATFORM STEP DOWN TO DECK
SITEBOUNDARY AND INFORMATION BASED ON
A SURVEY PROVIDED BY:
O'BRIEN, SUITER k O'BRIEN, INC.
ORDER.M 12-100ab
DATE NOV 4, 2013 REVISED SEPT 23, 2014
PROJECT DFS.RIPTQN
RENOVATION OF THE EXTERIOR, ADDITION OF LOGGIA TO
WEST ENO OF HOUSE. NEW POOL AND EXPANDED POOL
PLATFORM.
.AL D S RIPTION
LOT 5, HIDDEN HARBOUR ESTATES, ACCORDING TOTHE PLAT
THEREOF AS RECORDED IN PLAT BOOK 36, PAGE 110, PUBLIC
RECORDS OF PALM BEACH COUNTY, FLORIDA.
PCN 20-43-46-09-46-000-0050
33HIODEN HARBOR DR.
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LOCATION MAP
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architects
Architecture, Planning,
Interiors, &
Sustainable Design
AA26001584
1B5 NE 4TH AVENUE SUITE 101
DELRAY BEACH, FL 33483
T:(561) 276-4951 F:(561) 243-8184
E-MAIL: oMlceOcsa-archiLec .com
SSL -la FOR
BIDS
PERMIT 10/05/2018
CONSTRUCTION
SEAL
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PRO -_CT TITLE
OBOYLE
RESIDENCE
RENOVATION
23 HIDDEN HARBOR DRIVE
GULF STREAM, FLORIDA
REVISIONS
NUM. T DESCRIPTION DATE
13 jUeMPIan 1 6/14119
THESE DRAWINGS ARE PREPARED
PER ESTABLISHED INDUSTRY
STANDARDS AND REPRESENT THE
ARCHITECT AND ENGINEERS DESIGN
CONCEPT. THEY ARE NOT INTENDED
TO PROVIDE EVERY DETAIL OR
CONDITION REQUIRED TO
CONSTRUCT THE BUILDING. THE
CONTRACTOR THROUGH
SUBMITTALS AND OTHER
COORDINATION EFFORTS IS FULLY
RESPONSIBLE FOR PROVIDING A
COMPLETE AND OPERATIONAL
o
BUILDING WHETHER INDICATEDON
00 n.-\oe. ..a oe.t\.losoT-o6or-[-21
r.1 DRAWING TITLE
ON SITE PLAN
Ln
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(w 10-5-2018 I JC
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120902
HSS 4 11 MB
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A1.01
TOWN OF GULF STREAM
BALANCE SHEET &
CASH & BUDGET REPORT
Unaudited
As of August 31, 2019
TABLE OF CONTENTS
SECTION
Last Fiscal Period Summary and Highlights..........................................................................
CashBalance Sheet....................................................................................................................
BudgetReport, General Fund...............................................................................................................
BudgetReport, Water Fund................................................................................................
Budget Report, Undergrounding Fund...................................................................................
Budget Report, Penny Sales Tax Fund...................................................................................
PAGE(S)
1
2-3
4-9
10-11
12-13
14
August 2019 Summary and Highlights
Due to Hurricane Dorian, please note the following issues regarding the Financial Report for the month of August:
The Town did not receive the invoices for our emergency fuel, therefore the inventory/cost adjustment was made for the month
of August.
The City of Delray Beach did not update the total revenue for the building permits issued for Gulf Stream properties hence the
adjustment to the Inspections Revenue and Inspections Services Expense was not entered.
Total interest earned in the General Fund totaled $60,492.83 at the end of August 2019
The Town has received 99.5% of the budgeted Ad Valorem Revenue as of August 2019
The annual Al A Streetlighting reimbursement from the State of Florida in the amount of $15,840.72 was received
S Hurricane Dorian expenses were minimal
The Town's Budget Presentation for Fiscal Year 2018 won the Government Finance Officer's Association's Distinguished
Budget Presentation Award
-I-
Town of Gulf Stream
Balance Sheet
August 2019
6E
General Fund 001
Water Fund 401
Underground Fund 155
Penny Sales Tax Fund 101
Assets
Cash - Oper Account
$171,599.83
$0.00
$0.00
$0.00
Cash - P/R Account
$8,120.35
$0.00
$0.00
$0.00
Cash - Operating MMA
$5,809,956.38
$0.00
$0.00
$0.00
Cash - Flagler Bank CD
$268,981.23
$0.00
$0.00
$0.00
Legacy Bank CD
$273,953.86
$0.00
$0.00
$0.00
Synovus (Florida Community Bank) CD
$246,640.56
$0.00
$0.00
$0.00
BankUnited CD
$250,000.00
$0.00
$0.00
$0.00
Cash - Petty Cash
$200.00
$0.00
$0.00
$0.00
Accounts Receivable - Garbage
$16,348.38
$0.00
$0.00
$0.00
Miscellaneous Receivable
($14,654.21)
$0.00
$0.00
$0.00
Inventories
$7,872.33
$0.00
$0.00
$0.00
Prepaid Other
$2,652.56
$0.00
$0.00
$0.00
Penny Sales Tax MMA
$0.00
$0.00
$0.00
$169,733.03
Underground Proj Pymt Fund - Checking
$0.00
$0.00
$30,318.95
$0.00
Cash - Suntrust MMA
$0.00
$0.00
$348,371.94
$0.00
Assessment Receivable
$0.00
$0.00
$758,539.32
$0.00
Delinq. Assessment Recievable
$0.00
$0.00
$0.04
$0.00
Cash-Flagler Bank Water Utility Savings
$0.00
$2,154,699.37
$0.00
$0.00
Accounts Receivable - Water
$0.00
$46,755.71
$0.00
$0.00
Accounts Receivable - Reserves
$0.00
$8,994.85
$0.00
$0.00
Less: Allowance - Water
$0.00
$25,000.00
$0.00
$0.00
Due From General Fund
$0.00
$132,173.69
$0.00
$0.00
Prepaid Water Meters
$0.00
($0.34)
$0.00
$0.00
Inventory
$0.00
$0.68
$0.00
$0.00
Improvements Other Than Bldg.
$0.00
$2,658,921.72
$0.00
$0.00
Accum. Deprec.-Imp Other T Bid
$0.00
($1,043,980.36)
$0.00
$0.00
Equipment and Furniture
$0.00
$105,737.55
$0.00
$0.00
Accumulated Depr - Equip/ Fum
$0.00
($75,521.00)
$0.00
$0.00
Total Assets
$7,041,671.27
$3,962,781.87
$1,137,230.25
$169,733.03
6E
General Fund 001 Water Fund 401 Underground Fund 155 Penny Sales Tax Fund 101
Liabilities and Fund Balance
Liabilities
Accounts Payable
$64,847.18
$0.00
$0.00
$0.00
Due to Water Fund
$142,631.35
$0.00
$0.00
$0.00
Accrued Compensated Absences
$0.48
$0.00
$0.00
$0.00
FICA Taxes Payable
($76,774.37)
$0.00
$0.00
$0.00
Other Insurance Deductions
$40.01
$0.00
$0.00
$0.00
Deposit:Damage Bond/Plans
$47,500.00
$0.00
$0.00
$0.00
Due to General Fund
$0.00
$0.00
$0.00
($5,228.83)
Accounts Payable
$0.00
$0.00
$361,299.00
$0.00
Less: Retainage Payable
$0.00
$0.00
($225,521.00)
$0.00
Deferred Revenue
$0.00
$0.00
$758,538.80
$0.00
Accounts Payable
$0.00
($614.47)
$0.00
$0.00
Due to General Fund
$0.00
($5,228.83)
$0.00
$0.00
Water Accrued Wages Payable
$0.00
$0.13
$0.00
$0.00
Accrued Compensated Absences
$0.00
$2,301.91
$0.00
$0.00
Deferred Revenue
$0.00
$4,260.00
$0.00
$0.00
Total Liabilities
$178,244.65
$718.74
$1,345,358.80
($5,228.83)
Fund Balance
Reserve for Dredging
$17,820.00
$0.00
$0.00
$0.00
Fund Balance
$6,845,606.62
$0.00
$0.00
$0.00
Fund Balance
$0.00
$0.00
$0.00
$174,961.86
Fund Balance
$0.00
$0.00
($208,128.55)
$0.00
Retained Earnings - Unreserved
$0.00
$3,548,429.99
$0.00
$0.00
Retained Earnings - Reserved
$0.00
($124,282.84)
$0.00
$0.00
R/E Reserved For D/S and R & R
$0.00
$537,915.98
$0.00
$0.00
Total Fund Balance
$6,863,426.62
$3,962,063.13
($208,128.55)
$174,961.86
Total Liabilities and Fund Balance
$169,733.03
$1,137,230.25
$3,962,781.87
$7,041,671.27
-3-
Revenues
Property Taxes
Ad Valorem Taxes - Current
Ad Valorem Taxes - Delinquent
Early Payment Discount -Ad Valo
Interest on Tax Collection
Total Property Taxes
Fines
Judgements and Fines
Violations of Local Ordinances
Permits
Zoning/Code Review Fees
Inspection Fee
Registrations
County Business Tax
State & County
Local Option Fuel Tax R&S
FL Revenue Sharing
FL Rev Sharing -Alcoholic Bev
Local Government 1/2c Sales Tx
Fuel Tax Refund
Recycle Revenue Sharing
Interest
Interest On Investment
Franchises
Franchise Fees - FPL
Town of Gulf Stream
Income Statement
General Fund as of August 31, 2019
Current Month YTD
Actual Budget Variance Actual Budget
$0.00
$384,843.00
($384,843.00)
$4,595,157.14
$4,618,123.00
$0.00
$0.00
$0.00
$3.03
$0.00
$0.00
($13,750.00)
$13,750.00
($164,799.08)
($165,000.00)
Variance 2019 Budget
($22,965.86) $4,618,123.00
$3.03 $0.00
$200.92 ($165,000.00)
$0.00
$371,301.00
($371,301.00)
$4,434,282.35
$4,455,623.00
($21,340.65)
$4,455,623.00
$38.92
$100.00
($61.08)
$17,436.89
$1,200.00
$16,236.89
$1,200.00
$1,060.00
$33.00
$1,027.00
$3,285.00
$400.00
$2,885.00
$400.00
$1,098.92
$133.00
$965.92
$20,721.89
$1,600.00
$19,121.89
$1,600.00
$7,405.00
$5,833.00
$1,572.00
$96,780.00
$70,000.00
$26,780.00
$70,000.00
$13,283.00
$25,000.00
($11,717.00)
$417,654.40
$300,000.00
$117,654.40
$300,000.00
$20,688.00
$30,833.00
($10,145.00)
$514,434.40
$370,000.00
$144,434.40
$370,000.00
$1,796.43
$0.00
$1,796.43
$4,580.90
$0.00
$4,580.90
$0.00
$1,796.43
$0.00
$1,796.43
$4,580.90
$0.00
$4,580.90
$0.00
$2,944.34
$2,833.00
$111.34
$30,901.12
$34,000.00
($3,098.88)
$34,000.00
$3,420.00
$1,833.00
$1,587.00
$21,127.37
$22,000.00
($872.63)
$22,000.00
$0.00
$50.00
($50.00)
$419.52
$600.00
($180.48)
$600.00
$6,439.60
$5,916.00
$523.60
$69,090.94
$71,000.00
($1,909.06)
$71,000.00
$0.00
$108.00
($108.00)
$1,355.78
$1,300.00
$55.78
$1,300.00
$0.00
$41.00
($41.00)
$247.18
$500.00
($252.82)
$500.00
$12,803.94
$10,781.00
$2,022.94
$123,141.91
$129,400.00
($6,258.09)
$129,400.00
$5,613.84
$3,000.00
$2,613.84
$60,492.83
$36,000.00
$24,492.83
$36,000.00
$5,613.84
$3,000.00
$2,613.84
$60,492.83
$36,000.00
$24,492.83
$36,000.00
$13,147.32
$9,583.00
$3,564.32
$104,157.96
$115,000.00
($10,842.04)
$115,000.00
-4-
Current Month
YTD
Actual
Budget
Variance
Actual
Budget
Variance
2019 Budget
Franchise Fees - Gas
$0.00
$1,041.00
($1,041.00)
$3,699.53
$12,500.00
($8,800.47)
$12,500.00
$13,147.32
$10,624.00
$2,523.32
$107,857.49
$127,500.00
($19,642.51)
$127,500.00
Local Communication Svc Tax
Communications Services Tax
$4,223.07
$4,583.00
($359.93)
$48,991.38
$55,000.00
($6,008.62)
$55,000.00
$4,223.07
$4,583.00
($359.93)
$48,991.38
$55,000.00
($6,008.62)
$55,000.00
Garbage Collection Fees
Garbage Collection Fee
$0.00
$11,750.00
($11,750.00)
$128,418.98
$141,000.00
($12,581.02)
$141,000.00
$0.00
$11,750.00
($11,750.00)
$128,418.98
$141,000.00
($12,581.02)
$141,000.00
Utility Service Tax
Utility Service Tax - Electric
$18,382.20
$13,916.00
$4,466.20
$171,751.16
$167,000.00
$4,751.16
$167,000.00
Utility Service Tax - Gas
$353.76
$1,400.00
($1,046.24)
$9,817.67
$16,800.00
($6,982.33)
$16,800.00
Utility Service Tax - Propane
$623.70
$1,250.00
($626.30)
$13,050.44
$15,000.00
($1,949.56)
$15,000.00
$19,359.66
$16,566.00
$2,793.66
$194,619.27
$198,800.00
($4,180.73)
$198,800.00
Contributions and Donations
Contributions - Community
$0.00
$1,000.00
($1,000.00)
$12,227.17
$12,000.00
$227.17
$12,000.00
$0.00
$1,000.00
($1,000.00)
$12,227.17
$12,000.00
$227.17
$12,000.00
Grants
Federal Grants - Other
$0.00
$0.00
$0.00
$84,869.57
$0.00
$84,869.57
$0.00
State Grants - Other
$0.00
$0.00
$0.00
$3,039.37
$0.00
$3,039.37
$0.00
Total Grants
$0.00
$0.00
$0.00
$87,908.94
$0.00
$87,908.94
$0.00
Other
Payment in Lieu of Taxes -Water
$0.00
$2,475.00
($2,475.00)
$29,775.00
$29,700.00
$75.00
$29,700.00
Certification, Copies, Misc Ot
$86.15
$58.00
$28.15
$3,868.05
$700.00
$3,168.05
$700.00
Clerk's Charges & Fees
$85.80
$8.00
$77.80
$1,861.17
$100.00
$1,761.17
$100.00
Other Contractual Agreements
$15,840.72
$1,316.00
$14,524.72
$15,840.72
$15,800.00
$40.72
$15,800.00
Other Miscellaneous Revenue
($796.00)
$166.00
($962.00)
$2,223.60
$2,000.00
$223.60
$2,000.00
$15,216.67
$4,023.00
$11,193.67
$53,568.54
$48,300.00
$5,268.54
$48,300.00
Total Revenues
$93,947.85
$464,594.00
($370,646.15)
$5,791,246.05
$5,5759223.00
$216,023.05
$5,575,223.00
Expenditures
Admin & General
Executive Salaries
$12,854.40
$9,282.00
($3,572.40)
$102,835.20
$111,395.00
$8,559.80
$111,395.00
Regular Salaries - Admin
$33,564.15
$28,536.00
($5,028.15)
$268,185.68
$342,431.00
$74,245.32
$342,431.00
Contingency -Miscellaneous
$10,000.00
$42,548.00
$32,548.00
$1,195.31
$508,192.00
$506,996.69
$508,192.00
Overtime- Admin
$634.09
$416.00
($218.09)
$4,255.76
$5,000.00
$744.24
$5,000.00
FICA Taxes
$0.00
$3,096.00
$3,096.00
$7,788.57
$37,152.00
$29,363.43
$37,152.00
Retirement Contributions
$9,710.79
$7,013.00
($2,697.79)
$77,549.29
$84,159.00
$6,609.71
$84,159.00
-5-
Current Month
YTD
Actual
Budget
Variance
Actual
Budget
Variance
2019 Budget
Life and Health Insurance
$1,339.36
$8,138.00
$6,798.64
$77,211.91
$97,666.00
$20,454.09
$97,666.00
Legal Services -Planning Board
$0.00
$416.00
$416.00
$0.00
$5,000.00
$5,000.00
$5,000.00
Engineering Fees
$0.00
$0.00
$0.00
$2,200.00
$0.00
($2,200.00)
$0.00
Misc. Prof Svcs.- Building inspections
$13,283.00
$25,000.00
$11,717.00
$417,654.40
$300,000.00
($117,654.40)
$300,000.00
Misc Prof Svcs - TH
$50.00
$2,750.00
$2,700.00
$21,470.52
$33,000.00
$11,529.48
$33,000.00
Accounting and Auditing Fees
$32.00
$1,291.00
$1,259.00
$15,253.27
$15,500.00
$246.73
$15,500.00
Property Trash Removal/ Mowing
$0.00
$250.00
$250.00
$1,895.84
$3,000.00
$1,104.16
$3,000.00
Travel and Per Diem - TH
($75.99)
$458.00
$533.99
$1,993.51
$5,500.00
$3,506.49
$5,500.00
Communication - TH
$699.54
$958.00
$258.46
$7,351.05
$11,500.00
$4,148.95
$11,500.00
Postage
$39.05
$291.00
$251.95
$2,723.41
$3,500.00
$776.59
$3,500.00
Electric -TH
$724.10
$666.00
($58.10)
$6,896.44
$8,000.00
$1,103.56
$8,000.00
Water
$71.91
$1,458.00
$1,386.09
$16,890.59
$17,500.00
$609.41
$17,500.00
Rental and Lease Expense
$9.99
$416.00
$406.01
$3,048.64
$5,000.00
$1,951.36
$5,000.00
Insurance - Liab/Prop/WC
$0.00
$11,083.00
$11,083.00
$127,758.22
$133,000.00
$5,241.78
$133,000.00
Insurance - Property
$0.00
$500.00
$500.00
$6,310.00
$6,310.00
$0.00
$6,310.00
Building Maintenance -TH
$333.34
$1,166.00
$832.66
$12,016.04
$14,000.00
$1,983.96
$14,000.00
Lawn Maintenance
$400.00
$1,250.00
$850.00
$14,624.79
$15,000.00
$375.21
$15,000.00
Bird Sanctuary Maintenance
$0.00
$166.00
$166.00
$0.00
$2,000.00
$2,000.00
$2,000.00
Office Eq/Supp/Computer -TH
$1,874.63
$4,166.00
$2,291.37
$33,355.97
$50,000.00
$16,644.03
$50,000.00
Printing and Binding - TH
$4,699.00
$583.00
($4,116.00)
$8,015.81
$7,000.00
($1,015.81)
$7,000.00
Legal Advertisement & Other
$220.16
$333.00
$112.84
$911.16
$4,000.00
$3,088.84
$4,000.00
Contra for W/F Mgmt Fees
$0.00
($7,500.00)
($7,500.00)
($67,500.00)
($90,000.00)
($22,500.00)
($90,000.00)
Office Supplies
$316.34
$208.00
($108.34)
$2,241.52
$2,500.00
$258.48
$2,500.00
Books, Membership, Training - TH
$150.00
$958.00
$808.00
$7,843.87
$11,500.00
$3,656.13
$11,500.00
Contributions & Special Events
$0.00
$125.00
$125.00
$0.00
$1,500.00
$1,500.00
$1,500.00
Capital Outlay -TH
$4,225.00
$11,041.00
$6,816.00
$14,462.23
$132,500.00
$118,037.77
$132,500.00
$95,154.86
$157,062.00
$61,907.14
$1,196,439.00
$1,882,805.00
$686,366.00
$1,882,805.00
Fire
Fire Control Contract Services
$41,429.84
$41,500.00
$70.16
$455,728.24
$498,000.00
$42,271.76
$498,000.00
Misc. Repair and Maintenance
$0.00
$83.00
$83.00
$0.00
$1,000.00
$1,000.00
$1,000.00
$41,429.84
$41,583.00
$153.16
$455,728.24
$499,000.00
$43,271.76
$499,000.00
Police
Executive Salaries
$13,927.20
$11,323.42
($2,603.78)
$111,417.77
$135,881.00
$24,463.23
$135,881.00
Regular Salaries - Police Offi
$82,156.50
$71,594.34
($10,562.16)
$713,354.62
$859,132.00
$145,777.38
$859,132.00
Overtime -Police
$1,658.32
$1,250.00
($408.32)
$14,653.95
$15,000.00
$346.05
$15,000.00
Incentive Pay
$1,451.54
$990.00
($461.54)
$10,797.46
$11,880.00
$1,082.54
$11,880.00
FICA Taxes
$0.00
$6,385.00
$6,385.00
$19,862.78
$76,620.00
$56,757.22
$76,620.00
-7-
Current Month
YTD
Actual
Budget
Variance
Actual
Budget
Variance
2019 Budget
Retirement Contributions
$18,896.79
$15,734.00
($3,162.79)
$166,404.21
$188,818.00
$22,413.79
$188,818.00
Life and Health Insurance
$0.00
$0.00
$0.00
$750.00
$0.00
($750.00)
$0.00
Life and Health Insurance
$3,643.80
$19,533.00
$15,889.20
$204,977.46
$235,658.00
$30,680.54
$235,658.00
Legal Services - PD
$0.00
$41.00
$41.00
$0.00
$500.00
$500.00
$500.00
Misc Prof Svcs - PD
$358.50
$83.00
($275.50)
$1,878.50
$1,000.00
($878.50)
$1,000.00
Dispatch Service Contract
$0.00
$4,750.00
$4,750.00
$57,353.68
$57,000.00
($353.68)
$57,000.00
Travel and Per Diem - PD
$0.00
$166.00
$166.00
$0.00
$2,000.00
$2,000.00
$2,000.00
Communication - PD
$235.16
$250.00
$14.84
$2,288.16
$3,000.00
$711.84
$3,000.00
Electric - PD
$272.52
$208.00
($64.52)
$2,424.79
$2,500.00
$75.21
$2,500.00
Water -PD
$5.98
$83.00
$77.02
$78.72
$1,000.00
$921.28
$1,000.00
Rental and Lease Expense -PD
$502.54
$208.00
($294.54)
$2,065.96
$2,500.00
$434.04
$2,500.00
Building Maintenance - PD
$130.28
$333.00
$202.72
$4,129.91
$4,000.00
($129.91)
$4,000.00
Vehicle Maintenance
$1,291.45
$1,027.00
($264.45)
$7,107.63
$12,325.00
$5,217.37
$12,325.00
Office Eq/Supp/Computer - PD
$895.62
$666.00
($229.62)
$11,800.75
$8,000.00
($3,800.75)
$8,000.00
Printing and Binding - PD
$104.29
$66.00
($38.29)
$927.65
$800.00
($127.65)
$800.00
Uniform Cleaning
$166.00
$166.00
$0.00
$1,660.00
$2,000.00
$340.00
$2,000.00
Office Supplies
$24.69
$208.00
$183.31
$470.85
$2,500.00
$2,029.15
$2,500.00
Fuel
$0.00
$3,750.00
$3,750.00
$27,325.62
$45,000.00
$17,674.38
$45,000.00
Uniforms & Equipment
$902.17
$333.00
($569.17)
$6,073.60
$4,000.00
($2,073.60)
$4,000.00
Books, Memberships, Training - PD
$0.00
$583.00
$583.00
$1,094.00
$7,000.00
$5,906.00
$7,000.00
Capital Outlay - PD
$0.00
$7,166.00
$7,166.00
$74,952.90
$86,000.00
$11,047.10
$86,000.00
$126,623.35
$146,896.76
$20,273.41
$1,443,850.97
$1,764,114.00
$320,263.03
$1,764,114.00
Streets
Regular Salaries - Streets
$7,855.38
$6,006.00
($1,849.38)
$62,843.04
$72,073.00
$9,229.96
$72,073.00
Overtime - Streets
$0.00
$166.00
$166.00
$687.27
$2,000.00
$1,312.73
$2,000.00
FICA Taxes
$0.00
$472.00
$472.00
$1,402.17
$5,667.00
$4,264.83
$5,667.00
Retirement Contributions
$1,643.34
$1,186.00
($457.34)
$13,146.72
$14,241.00
$1,094.28
$14,241.00
Life and Health Insurance
$334.72
$1,636.00
$1,301.28
$20,267.72
$19,533.00
($734.72)
$19,533.00
Misc Prof Svcs - Streets
$0.00
$3,000.00
$3,000.00
$21,144.02
$36,000.00
$14,855.98
$36,000.00
Communication - Streets
$35.79
$41.00
$5.21
$251.73
$500.00
$248.27
$500.00
Electric - Streets
$1,510.68
$1,333.00
($177.68)
$15,697.91
$16,000.00
$302.09
$16,000.00
Rental and Lease Expense
$0.00
$33.00
$33.00
$0.00
$400.00
$400.00
$400.00
Vehicle Maintenance- Streets
$0.00
$250.00
$250.00
$396.82
$3,000.00
$2,603.18
$3,000.00
Misc. Repair and Maintenance
$14.58
$1,666.00
$1,651.42
$11,472.02
$20,000.00
$8,527.98
$20,000.00
Misc. Other - NPDES
$0.00
$750.00
$750.00
$7,810.00
$9,000.00
$1,190.00
$9,000.00
Operating Supplies
$190.70
$133.00
($57.70)
$1,600.70
$1,600.00
($0.70)
$1,600.00
Uniforms & Equipment
$0.00
$54.00
$54.00
$310.41
$650.00
$339.59
$650.00
-7-
Road Materials and Supplies
Capital Outlay - Streets
Construction in Progress
Legal
Regular Salaries - Legal
FICA Taxes - Legal
Retirement Contributions - Legal
Life and Health Insurance - Legal
Contracted Legal Services
Travel and Per Diem -Legal
Communication - Legal
Postage- Legal
Printing and Binding - Legal
Office Supplies - Legal
Books, Membership, Training - Legal
Total
Sanitation
Garbage Contract Services
Misc. Trash Disposal
Total Sanitation
Total Expenditures
Net Revenue (Deficit)
NET SURPLUS/(DEFICIT)
Current Month
Actual Budget Variance
Actual
YTD
Budget
Variance 2019 Budget
$0.00
$27,931.00
$27,931.00
$122,698.03
$335,179.00
$212,480.97
$335,179.00
$0.00
$0.00
$0.00
($29,562.08)
$0.00
$29,562.08
$0.00
$11,585.19
$44,757.00
$33,171.81
$250,166.48
$537,043.00
$286,876.52
$537,043.00
$12,072.90
$8,886.00
($3,186.90)
$96,583.20
$106,632.00
$10,048.80
$106,632.00
$0.00
$679.00
$679.00
$2,155.02
$8,157.00
$6,001.98
$8,157.00
$2,525.64
$1,824.00
($701.64)
$20,205.12
$21,889.00
$1,683.88
$21,889.00
$334.72
$1,627.00
$1,292.28
$20,315.79
$19,533.00
($782.79)
$19,533.00
$48,332.05
$45,833.00
($2,499.05)
$310,104.08
$550,000.00
$239,895.92
$550,000.00
$0.00
$83.00
$83.00
$275.63
$1,000.00
$724.37
$1,000.00
$52.68
$54.00
$1.32
$576.39
$650.00
$73.61
$650.00
$0.00
$41.00
$41.00
$0.00
$500.00
$500.00
$500.00
$59.00
$41.00
($18.00)
$61.00
$500.00
$439.00
$500.00
$0.00
$41.00
$41.00
$39.68
$500.00
$460.32
$500.00
$200.00
$625.00
$425.00
$3,454.59
$7,500.00
$4,045.41
$7,500.00
$63,576.99
$59,734.00
($3,842.99)
$453,770.50
$716,861.00
$263,090.50
$716,861.00
$25,715.16
$13,966.00
($11,749.16)
$138,174.18
$167,600.00
$29,425.82
$167,600.00
$0.00
$650.00
$650.00
$0.00
$7,800.00
$7,800.00
$7,800.00
$25,715.16
$14,616.00
($11,099.16)
$138,174.18
$175,400.00
$37,225.82
$175,400.00
$364,085.39
$464,648.76
$100,563.37
$3,938,129.37
$5,575,223.00
$1,637,093.63
$5,575,223.00
($270,137.54) ($54.76) ($270,082.78) $1,853,116.68 $0.00 $1,853,116.68 $0.00
-R-
Town of Gulf Stream
Income Statement
Water Fund as of August 31, 2019
-9-
Current Month
YTD
Actual
Budget
Variance
Actual
Budget
Variance
2019 Budget
Revenues
Water Sales
Water Sales
($59,041.72)
$87,500.00
($146,541.72)
$904,847.45
$1,050,000.00
($145,152.55)
$1,050,000.00
Total Water Sales
($59,041.72)
$87,500.00
($146,541.72)
$904,847.45
$1,050,000.00
($145,152.55)
$1,050,000.00
Reserve Fees
Reserves Fees
$0.00
$11,250.00
($11,250.00)
$113,334.60
$135,000.00
($21,665.40)
$135,000.00
Total Reserve Fees
$0.00
$11,250.00
($11,250.00)
$113,334.60
$135,000.00
($21,665.40)
$135,000.00
Interest
Interest On Investment
$1,752.72
$666.00
$1,086.72
$18,897.65
$8,000.00
$10,897.65
$8,000.00
$1,752.72
$666.00
$1,086.72
$18,897.65
$8,000.00
$10,897.65
$8,000.00
Other
Late Fees
$0.00
$0.00
$0.00
$30.00
$0.00
$30.00
$0.00
Misc.- Other
$0.00
$0.00
$0.00
$406.28
$0.00
$406.28
$0.00
$0.00
$0.00
$0.00
$436.28
$0.00
$436.28
$0.00
Total Revenues
($57,289.00)
$99,416.00
($156,705.00)
$1,037,515.98
$1,193,000.00
($155,484.02)
$1,193,000.00
Expenditures
Water Purchased
Water Purchased - Commodity
$51,348.33
$53,333.00
$1,984.67
$487,680.94
$640,000.00
$152,319.06
$640,000.00
Water - Capacity
$2,022.05
$2,500.00
$477.95
$20,969.40
$30,000.00
$9,030.60
$30,000.00
Water Purchased -Meter Charge
$7.36
$5.00
($2.36)
$76.32
$110.00
$33.68
$110.00
Total Water Purchased
$53,377.74
$55,838.00
$2,460.26
$508,726.66
$670,110.00
$161,383.34
$670,110.00
Other Expenses
Regular Salaries - Water
$5,697.90
$4,282.00
($1,415.90)
$45,583.20
$51,386.00
$5,802.80
$51,386.00
Overtime - Water
$0.00
$416.00
$416.00
$391.68
$5,000.00
$4,608.32
$5,000.00
FICA Taxes
$0.00
$359.00
$359.00
$1,017.10
$4,313.00
$3,295.90
$4,313.00
Retirement Contributions
$1,191.99
$860.00
($331.99)
$9,535.93
$10,331.00
$795.07
$10,331.00
Life and Health Insurance
$331.44
$1,627.00
$1,295.56
$18,424.82
$19,533.00
$1,108.18
$19,533.00
GIS/Mapping
$3,600.00
$549.00
($3,051.00)
$3,600.00
$6,500.00
$2,900.00
$6,500.00
Water Sampling & Testing
$1,015.00
$333.00
($682.00)
$2,555.00
$4,000.00
$1,445.00
$4,000.00
Repair Services
$0.00
$1,827.00
$1,827.00
$11,325.20
$21,924.00
$10,598.80
$21,924.00
-9-
General Management Fees
Software Maintenance Contract
Communication
Postage
Electric - Chlorinator
Insurance - General Liability
Vehicle Maintenance- Water
Printing and Binding
Provision for Bad Debt
Payment In Lieu of Taxes
Misc. Operating Supplies
General Office Supplies
Uniforms & Equipment
Books, Membership, Training -Water
Depreciation Expense
Renewal & Replacement Expense
Capital Outlay- Water
Total Other Expenses
Total Expenditures
Net Revenue (Deficit)
NET SURPLUS/(DEFICIT)
Town of Gulf Stream
Income Statement
Water Fund as of August 31, 2019
Current Month
Actual Budget Variance
YTD
Actual Budget Variance 2019 Budget
$0.00
$708.00
($121,260.94)
$708.00
$8,352.02
$8,500.00
$147.98
$8,500.00
$38.16
$40.00
$1.84
$451.56
$500.00
$48.44
$500.00
$0.00
$80.00
$80.00
$560.00
$1,000.00
$440.00
$1,000.00
$17.71
$25.00
$7.29
$225.23
$550.00
$324.77
$550.00
$0.00
$1,250.00
$1,250.00
$45,657.50
$15,000.00
($30,657.50)
$15,000.00
$0.00
$166.00
$166.00
$0.00
$2,000.00
$2,000.00
$2,000.00
$0.00
$18.00
$18.00
$171.60
$150.00
($21.60)
$150.00
$0.00
$166.00
$166.00
$0.00
$2,000.00
$2,000.00
$2,000.00
$0.00
$2,475.00
$2,475.00
$29,775.00
$29,700.00
($75.00)
$29,700.00
$0.00
$500.00
$500.00
$8,056.00
$6,000.00
($2,056.00)
$6,000.00
$0.00
$40.00
$40.00
$0.00
$500.00
$500.00
$500.00
$0.00
$25.00
$25.00
$177.91
$300.00
$122.09
$300.00
$0.00
$122.00
$122.00
$342.43
$1,471.00
$1,128.57
$1,471.00
$0.00
$1,000.00
$1,000.00
$9,000.00
$12,000.00
$3,000.00
$12,000.00
$0.00
$1,250.00
$1,250.00
$3,630.86
$15,000.00
$11,369.14
$15,000.00
($122,558.94)
($19298.00)
($121,260.94)
$218,231.94
($15,872.00)
$2349103.94
($15,872.00)
($122,558.94)
($1,298.00)
($121,260.94)
$218,231.94
($15,872.00)
$234,103.94
($15,872.00)
-10-
Town of Gulf Stream
Income Statement
Undergrounding Fund as of August 31, 2019
-11-
Current Month
YTD
Actual
Actual
Revenues
Non -Ad Velorem Taxes
Ad Valorem Taxes - Current
$0.00
$0.00
Early Payment Discount -Ad Valo
$0.00
$0.00
NAV Taxes - Fees
$281.45
$281.45
Total Non- Ad Velorem Taxes
$281.45
$281.45
Interest
Interest On Investment
$12.29
$266.15
$12.29
$266.15
Other
Assessment Revenues
$9,382.25
$282,614.78
Interest On Investment
$12.29
$266.15
Interest Revenue on Assessment
$11.26
$157.74
Admin Fee Revenue
$0.00
$0.00
Refund Prior Yr Expenditure
$0.00
$0.00
Miscellaneous Revenue
$0.00
$0.00
$9,405.80
$283,038.67
Total Revenues
$9,699.54
$283,586.27
Expenditures
All Expenses
GIS/Mapping
$0.00
$0.00
Engineering Fees
$0.00
$0.00
Prof Svcs - Design Survey Work
$0.00
$0.00
Prof Svcs - Project Management
$0.00
$1,350.08
Prof Svcs - Const Survey Work
$0.00
$1,605.00
Prof Svcs - Project Admin
$0.00
$1,800.00
Prof Svcs - Assessment Consult
$0.00
$0.00
Accounting and Auditing Fees- UG
$0.00
$0.00
Cont Svcs - FPL Fees
$0.00
$0.00
Cont Svcs - Street Light Syste
$0.00
$0.00
Cont Svcs - UG Construction
$0.00
$762,002.67
-11-
Town of Gulf Stream
Income Statement
Undergrounding Fund as of August 31, 2019
Current Month
Actual
Cont Svcs - Pre Const Landscap
Cont Svcs - Post Const Landsca
Cont Svcs - AT&T Fees
Cont Svcs - Comcast Fees
Legal Advertisement & Other
Discount
County Admin Fee
Misc. Expenses
Debt Service - Principal
Debt Service - Interest
Total Other Expenses
Total Expenditures
Net Revenue (Deficit)
NET SURPLUS/(DEFICIT)
$0.00
$0.00
$0.00
$0.00
$0.00
$0.00
$0.00
$0.00
$0.00
$0.00
$0.00
$0.00
$9,699.54
YTD
Actual
$0.00
$0.00
$0.00
$80,156.00
$0.00
$9,370.44
$2,639.60
$0.00
$247,782.79
$21,374.14
$1,128,080.72
$1,128,080.72
($844,494.45)
$9,699.54 ($844,494.45)
-12-
Town of Gulf Stream
Income Statement
Penny Sales Tax Fund as of August 31, 2019
-13-
Current Month
YTD
Actual
Budget
Variance
Actual
Budget
FY 2019 Budget
Variance
Revenues
Discretionary Infrastructure Tax
$61,784.96
$55,000.00
$6,784.96
$61,784.96
$60,000.00
$60,000.00
$1,784.96
Interest On Investment
$1,110.98
$363.00
$747.98
$1,110.98
$400.00
$400.00
$710.98
PST Balance Transfer In
$112,065.92
$0.00
$112,065.92
$112,065.92
$0.00
$0.00
$112,065.92
Total Revenues
$174,961.86
$55,363.00
$119,598.86
$174,961.86
$60,400.00
$60,400.00
$114,561.86
Expenses
Infrastructure Capital Outlay
$0.00
$55,363.00
$55,363.00
$0.00
$60,400.00
$60,400.00
$60,400.00
Total Expenses
$0.00
$55,363.00
$55,363.00
$0.00
$60,400.00
$60,400.00
$60,400.00
BEGINNING FUND BALANCE
$0.00
$0.00
$0.00
$0.00
$0.00
$0.00
$0.00
NET SURPLUS/(DEFICIT)
$174,961.86
$0.00
$174,961.86
$174,961.86
$0.00
$0.00
$174,961.86
ENDING FUND BALANCE
$174,961.86
$0.00
$174,961.86
$174,961.86
$0.00
$0.00
$174,961.86
-13-
Z '"�l� r
Gulf Stream Police Department
FIA.
Activity Report
From 8/1/2019 Through 8/31/2019
Activity
Count
ALARMS
14
ASSIST OTHER DEPARTMENT
15
BURGLARY AUTO
2
DIRECTED PATROL
137
FOUND PROPERTY
1
POLICE SERVICE
14
SUSPICIOUS INCIDENT
3
SUSPICIOUS PERSON
1
SUSPICIOUS VEHICLE
1
THEFT (PETIT)
1
TOWN ORDINANCE VIOLATION
32
TRAFFIC COMPLAINT
2
TRAFFIC CRASH
2
TRAFFIC CONTACTS
114
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NOWLEN, HOLT & MINER, P.A.
M
CERTIFIED PUBLIC ACCOUNTANTS
EVERETT B. NOWLEN (1930-1984), CPA
(x
EDWARD T HOLT, CPA
WILLIAM B. MINER, RETIRED
ROBERT W. HENDRIX, JR., CPA
WEST PALM BEACH OFFICE
JANET R. BARICEVICH, RETIRED, CPA
NORTHBRIDGE CENTRE
TERRY L. MORTON, JR., CPA
N. RONALD BENNETT, CVA, ABV, CFF, CPA
515 N. FLAGLER DRIVE, SUITE 1700
ALEXIA G. VARGA, CFE, CPA
POST OFFICE BOX 347
EDWARD T. HOLT, JR., PFS, CPA
WEST PALM BEACH, FLORIDA 33402-0347
BRIAN J. BRESCIA, CFP®, CPA
TELEPHONE (561) 659-3060
FAX (561) 835-0628
W W W.NHMCPA.COM
MARK J. BYMASTER, CFE, CPA
RYAN M. SHORE, CFF, CPA
WEI PAN, CPA
WILLIAM C. KISKER, CPA
RICHARD E. BOTTS, CPA
August 7, 2019
BELLE GLADE OFFICE
333 S.E. 2nd STREET
The Honorable Mayor, Members of the Town
POST OFFICE BOX 338
BELLE GLADE, FLORIDA 33430-0338
Commission, Town Manager
TELEPHONE (561) 996-5612
and
FAX (561) 996-6248
Town of Gulf Stream, Florida
100 Sea Road
Gulf Stream, FL 33483
We are pleased to confirm our understanding of the services we are to provide the Town of Gulf Stream,
Florida for the year ended September 30, 2019. We will audit the financial statements of the
governmental activities, the business -type activities, and each major fund, including the related notes to
the financial statements, which collectively comprise the basic financial statements of the Town of Gulf
Stream, Florida as of and for the year ended September 30, 2019. Accounting standards generally
accepted in the United States of America provide for certain required supplementary information (RSI),
such as management's discussion and analysis (MD&A), to supplement the Town of Gulf Stream,
Florida's basic financial statements. Such information, although not a part of the basic financial
statements, is required by the Governmental Accounting Standards Board who considers it to be an
essential part of financial reporting for placing the basic financial statements in an appropriate
operational, economic, or historical context. As part of our engagement, we will apply certain limited
procedures to the Town of Gulf Stream, Florida's RSI in accordance with auditing standards generally
accepted in the United States of America. These limited procedures will consist of inquiries of
management regarding the methods of preparing the information and comparing the information for
consistency with management's responses to our inquiries, the basic financial statements, and other
knowledge we obtained during our audit of the basic financial statements. We will not express an
opinion or provide any assurance on the information because the limited procedures do not provide us
with sufficient evidence to express an opinion or provide anylassurance. The following RSI is required
by U.S. generally accepted accounting principles and will be subjected to certain limited procedures, but
will not be audited:
1) Management's Discussion and Analysis
2) Budgetary Comparison Schedule — General Fund
3) Schedule of Changes in Total OPEB Liability and Related Ratios
We have also been engaged to report on supplementary information other than RSI that accompanies the
Town of Gulf Stream, Florida's financial statements. We will subject the following supplementary
information to the auditing procedures applied in our audit of the financial statements and certain
additional procedures, including comparing and reconciling such information directly to the underlying
accounting and other records used to prepare the financial statements or to the financial statements
AMERICAN INSTITUTE OF CERTIFIED PUBLIC ACCOUNTANTS • FLORIDA INSTITUTE OF CERTIFIED PUBLIC ACCOUNTANTS • CPAMERICA INTERNATIONAL
themselves, and other additional procedures in accordance with auditing standards generally accepted in
the United States of America, and we will provide an opinion on it in relation to the financial statements
as a whole, in a report combined with our auditor's report on the financial statements.
1) Schedule of Expenditures of Federal Awards and State Financial Assistance, if applicable
Audit Objectives
The objective of our audit is the expression of opinions as to whether your financial statements are fairly
presented, in all material respects, in conformity with U.S. generally accepted accounting principles and
to report on the fairness of the supplementary information referred to in the second paragraph when
considered in relation to the financial statements as a whole. The objective also includes reporting on—
Internal control over financial reporting and compliance with provisions of laws, regulations,
contracts, and award agreements, noncompliance with which could have a material effect on the
financial statements in accordance with Government Auditing Standards.
• Internal control over compliance related to major federal programs and state projects and an
opinion (or disclaimer of opinion) on compliance with federal and state statutes, regulations, and
the terms and conditions of federal awards and state financial assistance that could have a direct
and material effect on each major federal program in accordance with the Single Audit Act
Amendments of 1996 and Title 2 U.S. Code of Federal Regulations (CFR) Part 200, Uniform
Administrative Requirements, Cost Principles, and Audit Requirements for Federal Awards
(Uniform Guidance) and each major state project in accordance with Chapter 10.550 Rules of the
Auditor General.
The Government Auditing Standards report on internal control over financial reporting and on
compliance and other matters will include a paragraph that states that (1) the purpose of the report is
solely to describe the scope of testing of internal control and compliance and the results of that testing,
and not to provide an opinion on the effectiveness of the entity's internal control or on compliance, and
(2) the report is an integral part of an audit performed in accordance with Government Auditing
Standards in considering the entity's internal control and compliance. The Uniform Guidance and State
Single Audit report on internal control over compliance will include a paragraph that states that the
purpose of the report on internal control over compliance is solely to describe the scope of testing of
internal control over compliance and the results of that testing based on the requirements of the Uniform
Guidance and Chapter 10.550 Rules of the Auditor General. Both reports will state that the report is not
suitable for any other purpose.
Our audit will be conducted in accordance with auditing standards generally accepted in the United
States of America; the standards for financial audits contained in Government Auditing Standards,
issued by the Comptroller General of the United States; the Single Audit Act Amendments of 1996; the
provisions of the Uniform Guidance; and Chapter 10.550 Rules of the Auditor General, and will include
tests of accounting records, a determination of major program(s) in accordance with the Uniform
Guidance and major state project(s) in accordance with Chapter 10.550 Rules of the Auditor General,
and other procedures we consider necessary to enable us to express such opinions. We will issue written
reports upon completion of our Single Audit. Our reports will be addressed to the Mayor and Members
of the Town Commission of the Town of Gulf Stream, Florida. We cannot provide assurance that
unmodified opinions will be expressed. Circumstances may arise in which it is necessary for us to
modify our opinions or add emphasis -of -matter or other -matter paragraphs. If our opinions are other
than unmodified, we will discuss the reasons with you in advance. If, for any reason, we are unable to
complete the audit or are unable to form or have not formed opinions, we may decline to express
opinions or issue reports, or we may withdraw from this engagement.
Audit Procedures—General
An audit includes examining, on a test basis, evidence supporting the amounts and disclosures in the
financial statements; therefore, our audit will involve judgment about the number of transactions to be
examined and the areas to be tested. An audit also includes evaluating the appropriateness of accounting
policies used and the reasonableness of significant accounting estimates made by management, as well
as evaluating the overall presentation of the financial statements. We will plan and perform the audit to
obtain reasonable assurance about whether the financial statements are free of material misstatement,
whether from (1) errors, (2) fraudulent financial reporting, (3) misappropriation of assets, or
(4) violations of laws or governmental regulations that are attributable to the government or to acts by
management or employees acting on behalf of the government. Because the determination of abuse is
subjective, Government Auditing Standards do not expect auditors to provide reasonable assurance of
detecting abuse.
Because of the inherent limitations of an audit, combined with the inherent limitations of internal control,
and because we will not perform a detailed examination of all transactions, there is a risk that material
misstatements or noncompliance may exist and not be detected by us, even though the audit is properly
planned and performed in accordance with U.S. generally accepted auditing standards and Government
Auditing Standards. In addition, an audit is not designed to detect immaterial misstatements or violations
of laws or governmental regulations that do not have a direct and material effect on the financial
statements or major federal programs and state projects. However, we will inform the appropriate level
of management of any material errors, any fraudulent financial reporting, or misappropriation of assets
that come to our attention. We will also inform the appropriate level of management of any violations of
laws or governmental regulations that come to our attention, unless clearly inconsequential, and of any
material abuse that comes to our attention. We will include such matters in the reports required for a
Single Audit. Our responsibility as auditors is limited to the period covered by our audit and does not
extend to any later periods for which we are not engaged as auditors.
Our procedures will include tests of documentary evidence supporting the transactions recorded in the
accounts, and may include tests of the physical existence of inventories, and direct confirmation of
receivables and certain other assets and liabilities by correspondence with selected individuals, funding
sources, creditors, and financial institutions. We will request written representations from your attorneys
as part of the engagement, and they may bill you for responding to this inquiry. At the conclusion of our
audit, we will require certain written representations from you about your responsibilities for the
financial statements; schedule of expenditures of federal awards and state financial assistance; federal
award programs and state projects; compliance with laws, regulations, contracts, and grant agreements;
and other responsibilities required by generally accepted auditing standards.
Audit Procedures—Internal Control
Our audit will include obtaining an understanding of the government and its environment, including
internal control, sufficient to assess the risks of material misstatement of the financial statements and to
design the nature, timing, and extent of further audit procedures. Tests of controls may be performed to
test the effectiveness of certain controls that we consider relevant to preventing and detecting errors and
fraud that are material to the financial statements and to preventing and detecting misstatements
resulting from illegal acts and other noncompliance matters that have a direct and material effect on the
financial statements. Our tests, if performed, will be less in scope than would be necessary to render an
opinion on internal control and, accordingly, no opinion will be expressed in our report on internal
control issued pursuant to Government Auditing Standards.
3
As required by the Uniform Guidance and Chapter 10.550 Rules of the Auditor General, we will
perform tests of controls over compliance to evaluate the effectiveness of the design and operation of
controls that we consider relevant to preventing or detecting material noncompliance with compliance
requirements applicable to each major federal award program and state project. However, our tests will
be less in scope than would be necessary to render an opinion on those controls and, accordingly, no
opinion will be expressed in our report on internal control issued pursuant to the Uniform Guidance and
Chapter 10.550 Rules of the Auditor General.
An audit is not designed to provide assurance on internal control or to identify significant deficiencies or
material weaknesses. Accordingly, we will express no such opinion. However, during the audit, we will
communicate to management and those charged with governance internal control related matters that are
required to be communicated under AICPA professional standards, Government Auditing Standards, the
Uniform Guidance, and Chapter 10.550 Rules of the Auditor General.
Audit Procedures—Compliance
As part of obtaining reasonable assurance about whether the financial statements are free of material
misstatement, we will perform tests of the Town of Gulf Stream, Florida's compliance with provisions
of applicable laws, regulations, contracts, and agreements, including grant agreements. However, the
objective of those procedures will not be to provide an opinion on overall compliance and we will not
express such an opinion in our report on compliance issued pursuant to Government Auditing Standards.
The Uniform Guidance and Chapter 10.550 Rules of the Auditor General require that we also plan and
perform the audit to obtain reasonable assurance about whether the auditee has complied with federal
and state statutes, regulations, and the terms and conditions of federal awards applicable to major federal
programs, and state financial assistance applicable to major state projects. Our procedures will consist of
tests of transactions and other applicable procedures described in the OMB Compliance Supplement and
the Department of Financial Services' State Projects Compliance Supplement for the types of
compliance requirements that could have a direct and material effect on each of the Town of Gulf
Stream, Florida's major federal programs and state projects. The purpose of these procedures will be to
express an opinion on the Town of Gulf Stream, Florida's compliance with requirements applicable to
each of its major federal programs and state projects in our report on compliance issued pursuant to the
Uniform Guidance and Chapter 10.550 Rules of the Auditor General.
Other Services
We will also assist in preparing the financial statements, annual financial report to be filed with the
Florida Department of Financial Services, schedule of expenditures of federal awards and state financial
assistance, and related notes of the Town of Gulf Stream, Florida in conformity with U.S. generally
accepted accounting principles, the Uniform Guidance, and Chapter 10.550 Rules of the Auditor
General based on information provided by you. These nonaudit services do not constitute an audit under
Government Auditing Standards and such services will not be conducted in accordance with
Government Auditing Standards. We will perform the services in accordance with applicable
professional standards. The other services are limited to the financial statements, annual financial report
to be filed with the Florida Department of Financial Services, schedule of expenditures of federal awards
and state financial assistance, and related notes services previously defined. We, in our sole professional
judgment, reserve the right to refuse to perform any procedure or take any action that could be construed
as assuming management responsibilities.
Management Responsibilities
Management is responsible for (1) designing, implementing, establishing, and maintaining effective
internal controls relevant to the preparation and fair presentation of financial statements that are free
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from material misstatement, whether due to fraud or error, including internal controls over federal
awards and state financial assistance, and for evaluating and monitoring ongoing activities, to help
ensure that appropriate goals and objectives are met; (2) following laws and regulations; (3) ensuring
that there is reasonable assurance that government programs are administered in compliance with
compliance requirements; and (4) ensuring that management and financial information is reliable and
properly reported. Management is also responsible for implementing systems designed to achieve
compliance with applicable laws, regulations, contracts, and grant agreements. You are also responsible
for the selection and application of accounting principles; for the preparation and fair presentation of the
financial statements, schedule of expenditures of federal awards and state financial assistance, and all
accompanying information in conformity with U.S. generally accepted accounting principles; and for
compliance with applicable laws and regulations (including federal and state statutes) and the provisions
of contracts and grant agreements (including award agreements). Your responsibilities also include
identifying significant contractor relationships in which the contractor has responsibility for program
compliance and for the accuracy and completeness of that information.
Management is also responsible for making all financial records and related information available to us
and for the accuracy and completeness of that information. You are also responsible for providing us
with (1) access to all information of which you are aware that is relevant to the preparation and fair
presentation of the financial statements, (2) access to personnel, accounts, books, records, supporting
documentation, and other information as needed to perform an audit under the Uniform Guidance and
Chapter 10.550 Rules of the Auditor General, (3) additional information that we may request for the
purpose of the audit, and (4) unrestricted access to persons within the government from whom we
determine it necessary to obtain audit evidence.
Your responsibilities include adjusting the financial statements to correct material misstatements and
confirming to us in the management representation letter that the effects of any uncorrected
misstatements aggregated by us during the current engagement and pertaining to the latest period
presented are immaterial, both individually and in the aggregate, to the financial statements as a whole.
You are responsible for the design and implementation of programs and controls to prevent and detect
fraud, and for informing us about all known or suspected fraud affecting the government involving
(1) management, (2) employees who have significant roles in internal control, and (3) others where the
fraud could have a material effect on the financial statements. Your responsibilities include informing us
of your knowledge of any allegations of fraud or suspected fraud affecting the government received in
communications from employees, former employees, grantors, regulators, or others. In addition, you are
responsible for identifying and ensuring that the government complies with applicable laws, regulations,
contracts, agreements, and grants. Management is also responsible for taking timely and appropriate
steps to remedy fraud and noncompliance with provisions of laws, regulations, contracts, and grant
agreements, or abuse that we report. Additionally, as required by the Uniform Guidance and Chapter
10.550 Rules of the Auditor General, it is management's responsibility to evaluate and monitor
noncompliance with federal and state statutes, regulations, and the terms and conditions of federal
awards and state financial assistance; take prompt action when instances of noncompliance are identified
including noncompliance identified in audit findings; promptly follow up and take corrective action on
reported audit findings; and prepare a summary schedule of prior audit findings and a separate corrective
action plan.
You are responsible for identifying all federal awards and state financial assistance received and
understanding and complying with the compliance requirements and for the preparation of the schedule
of expenditures of federal awards and state financial assistance (including notes and noncash assistance
received) in conformity with the Uniform Guidance and Chapter 10.550 Rules of the Auditor General.
You agree to include our report on the schedule of expenditures of federal awards and state. financial
5
assistance in any document that contains and indicates that we have reported on the schedule of
expenditures of federal awards and state financial assistance. You also agree to include the audited
financial statements with any presentation of the schedule of expenditures of federal awards and state
financial assistance that includes our report thereon. Your responsibilities include acknowledging to us
in the written representation letter that (1) you are responsible for presentation of the schedule of
expenditures of federal awards and state financial assistance in accordance with the Uniform Guidance
and Chapter 10.550 Rules of the Auditor General; (2) you believe the schedule of expenditures of
federal awards and state financial assistance, including its form and content, is stated fairly in
accordance with the Uniform Guidance and Chapter 10.550 Rules of the Auditor General; (3) the
methods of measurement or presentation have not changed from those used in the prior period (or, if
they have changed, the reasons for such changes); and (4) you have disclosed to us any significant
assumptions or interpretations underlying the measurement or presentation of the schedule of
expenditures of federal awards and state financial assistance.
You are also responsible for the preparation of the other supplementary information, which we have
been engaged to report on, in conformity with U.S. generally accepted accounting principles. You agree
to include our report on the supplementary information in any document that contains, and indicates that
we have reported on, the supplementary information. You also agree to include the audited financial
statements with any presentation of the supplementary information that includes our report thereon.
Your responsibilities include acknowledging to us in the written representation letter that (1) you are
responsible for presentation of the supplementary information in accordance with GAAP; (2) you
believe the supplementary information, including its form and content, is fairly presented in accordance
with GAAP; (3) the methods of measurement or presentation have not changed from those used in the
prior period (or, if they have changed, the reasons for such changes); and (4) you have disclosed to us
any significant assumptions or interpretations underlying the measurement or presentation of the
supplementary information.
Management is responsible for establishing and maintaining a process for tracking the status of audit
findings and recommendations. Management is also responsible for identifying and providing report
copies of previous financial audits, attestation engagements, performance audits, or other studies related
to the objectives discussed in the Audit Objectives section of this letter. This responsibility includes
relaying to us corrective actions taken to address significant findings and recommendations resulting
from those audits, attestation engagements, performance audits, or studies. You are also responsible for
providing management's views on our current findings, conclusions, and recommendations, as well as
your planned corrective actions, for the report, and for the timing and format for providing that
information.
You agree to assume all management responsibilities relating to the financial statements, annual
financial report to be filed with the Florida Department of Financial Services, schedule of expenditures
of federal awards and state financial assistance, and related notes, and any other nonaudit services we
provide. You will be required to acknowledge in the management representation letter our assistance
with preparation of the financial statements, annual financial report to be filed with the Florida
Department of Financial Services, schedule of expenditures of federal awards and state financial
assistance, and related notes and that you have reviewed and approved the financial statements, annual
financial report to be filed with the Florida Department of Financial Services, schedule of expenditures
of federal awards and state financial assistance, and related notes prior to their issuance and have
accepted responsibility for them. Further, you agree to oversee the nonaudit services by designating an
individual, preferably from senior management, with suitable skill, knowledge, or experience; evaluate
the adequacy and results of those services; and accept responsibility for them.
2
Engagement Administration, Fees, and Other
We will schedule the engagement based in part on deadlines, working conditions, and the availability of
your key personnel. We will plan the engagement based on the assumption that your personnel will
cooperate and provide assistance by performing tasks such as preparing requested schedules, retrieving
supporting documents, and preparing confirmations. If for whatever reason your personnel are unable to
provide the necessary assistance in a timely manner, it may affect our ability to complete the
engagement within the established deadlines.
At the conclusion of the engagement, we will complete the appropriate sections of the Data Collection
Form that summarizes our audit findings. It is management's responsibility to electronically submit the
reporting package (including financial statements, schedule of expenditures of federal awards, summary
schedule of prior audit findings, auditor's reports, and corrective action plan) along with the Data
Collection Form to the federal audit clearinghouse. We will coordinate with you the electronic
submission and certification. The Data Collection Form and the reporting package must be submitted
within the earlier of 30 calendar days after receipt of the auditor's reports or nine months after the end of
the audit period.
We will provide copies of our reports to the Town of Gulf Stream, Florida; however, management is
responsible for distribution of the reports and the financial statements. Unless restricted by law or
regulation, or containing privileged and confidential information, copies of our reports are to be made
available for public inspection.
The audit documentation for this engagement is the property of Nowlen, Holt & Miner, P.A. and
constitutes confidential information. However, subject to applicable laws and regulations, audit
documentation and appropriate individuals will be made available upon request and in a timely manner
to a regulatory agency or its designee, a federal or state agency providing direct or indirect funding, or
the U.S. Government Accountability Office for purposes of a quality review of the audit, to resolve audit
findings, or to carry out oversight responsibilities. We will notify you of any such request. If requested,
access to such audit documentation will be provided under the supervision of Nowlen, Holt & Miner,
P.A. personnel. Furthermore, upon request, we may provide copies of selected audit documentation to
the aforementioned parties. These parties may intend, or decide, to distribute the copies or information
contained therein to others, including other governmental agencies.
The audit documentation for this engagement will be retained for a minimum of five years after the
report release date or for any additional period requested by a federal or state awarding agency,
oversight agency, or pass-through entity. If we are aware that a federal or state awarding agency, pass-
through entity, or auditee is contesting an audit finding, we will contact the party(ies) contesting the
audit finding for guidance prior to destroying the audit documentation. The obligations of Nowlen, Holt
& Miner, PA are solely the obligations of Nowlen, Holt & Miner, PA. No officer, owner, director,
employee, agent, contractor, shareholder, or controlling person shall be subject to any personal liability
whatsoever.
We expect to begin our audit in December and to issue our reports no later than March 31 st. Ronald
Bennett is the engagement partner and is responsible for supervising the engagement and signing the
reports or authorizing another individual to sign them.
Our fee for the financial statement audit will be $15,050. If a Federal Single Audit or a State Single
Audit is required, the fee would be based on the size, complexity, and the number of major programs.
The fee is generally between $3,000 and $5,000 per major program. Once it is determined that
additional work is required, a fixed fee will be agreed to before any work is performed.
7
Our invoices for these fees will be rendered each month as work progresses and are payable on
presentation. In accordance with our firm policies, work may be suspended if your account becomes
overdue and may not be resumed until your account is paid in full. If we elect to terminate our services
for nonpayment, our engagement will be deemed to have been completed upon written notification of
termination, even if we have not completed our report(s). You will be obligated to compensate us for all
time expended and to reimburse us for all out-of-pocket costs through the date of termination. The above
fee is based on anticipated cooperation from your personnel and the assumption that unexpected
circumstances will not be encountered during the audit. If significant additional time is necessary, we
will discuss it with you and arrive at a new fee estimate before we incur the additional costs.
We appreciate the opportunity to be of service to the Town of Gulf Stream, Florida and believe this
letter accurately summarizes the significant terms of our engagement. If you have any questions, please
let us know. If you agree with the terms of our engagement as described in this letter, please sign the
enclosed copy and return it to us.
Very truly yours,
Nowlen, Holt & Miner, P.A.
RESPONSE:
This letter correctly sets forth the understanding of the Town of Gulf Stream, Florida.
Greg Dunham, Town Manager
Date:
Scott W. Morgan, Mayor
Date:
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NOWLEN, HOLT & MINER, P.A.
CERTIFIED PUBLIC ACCOUNTANTS
EVERETT B. NOWLEN (1930-1984), CPA
EDWARD T. HOLT, CPA
WILLIAM B. MINER, RETIRED
ROBERT W. HENDRIX, JR., CPA
WEST PALM BEACH OFFICE
JANET R. BARICEVICH, RETIRED, CPA
NORTHBRIDGE CENTRE
TERRY L. MORTON, JR., CPA
515 N. FLAGLER DRIVE, SUITE 1700
N. RONALD BENNETT, CVA, ABV, CFF, CPA
ALEXIA G. VARGA, CFE, CPA
POST OFFICE BOX 347
EDWARD T. HOLT, JR., PFS, CPA
WEST PALM BEACH, FLORIDA 33402-0347
BRIAN J. BRESCIA, CFP-, CPA
TELEPHONE (561) 659-3060
FAX (561) 835-0628
W W W.NHMCPA.COM
MARK J. BYMASTER, CFE, CPA
RYAN M. SHORE, CFP®, CPA
WEI PAN, CPA
WILLIAM C. KISKER, CPA
RICHARD E. BOTTS, CPA
August 7, 2019
BELLE GLADE OFFICE
333 S.E. 2nd STREET
POST OFFICE BOX 338
BELLE GLADE, FLORIDA 33430-0338
TELEPHONE (561) 996-5612
FAX (561) 996-6248
The Honorable Mayor, Members of the Town
Commission, and Town Manager
Town of Gulf Stream
100 Sea Road
Gulf Stream, FL 33483
We are pleased to confirm our understanding of the services we are to provide for the Town of Gulf
Stream, Florida for the year ended September 30, 2019.
We will examine the Town of Gulf Stream, Florida's compliance with Section 218.415, Florida Statutes
during the fiscal year ended September 30, 2019. The objectives of our examination are to obtain
reasonable assurance and to express an opinion as to whether the Town of Gulf Stream, Florida was in
compliance with Section 218.415, Florida Statutes during the fiscal year ended September 30, 2019, in
all material respects.
Our examination will be conducted in accordance with attestation standards established by the American
Institute of Certified Public Accountants. Accordingly, it will include examining, on a test basis, your
records and other procedures to obtain evidence necessary to enable us to express our opinion. We will
issue a written report upon completion of our examination. Our report will be addressed to the Mayor
and Members of the Town Commission of the Town of Gulf Stream, Florida. We cannot provide
assurance that an unmodified opinion will be expressed. Circumstances may arise in which it is
necessary for us to modify our opinion. If our opinion is other than unmodified, we will discuss the
reasons with you in advance. If, for any reason, we are unable to complete the examination or are unable
to form or have not formed an opinion, we may decline to express an opinion or may withdraw from this
engagement.
Because of the inherent limitations of an examination engagement, together with the inherent limitations
of internal control, an unavoidable risk exists that some material misstatements may not be detected,
even though the examination is properly planned and performed in accordance with the attestation
standards. This engagement does not constitute an audit under Government Auditing Standards and will
not be conducted in accordance with Government Auditing Standards.
You understand that the report is intended solely for the information and use of the Legislative Auditing
Committee, members of the Florida Senate and Florida House of Representatives, the Florida Auditor
General, applicable management, and the Town Commission, and is not intended to be and should not
be used by anyone other than these specified parties.
AMERICAN INSTITUTE OF CERTIFIED PUBLIC ACCOUNTANTS • FLORIDA INSTITUTE OF CERTIFIED PUBLIC ACCOUNTANTS • CPAMERICA INTERNATIONAL
We will plan and perform the examination to obtain reasonable assurance about whether the Town of
Gulf Stream, Florida was in compliance with Section 218.415, Florida Statutes during the fiscal year
ended September 30, 2019. Our engagement will not include a detailed inspection of every transaction
and cannot be relied on to disclose all material errors, or known and suspected fraud or noncompliance
with laws or regulations, or internal control deficiencies, that may exist. However, we will inform you of
any known and suspected fraud and noncompliance with laws or regulations, internal control
deficiencies identified during the engagement, and uncorrected misstatements that come to our attention
unless clearly trivial.
We understand that you will provide us with the information required for our examination and that you
are responsible for the accuracy and completeness of that information. We may advise you about
appropriate criteria, but the responsibility for the subject matter remains with you.
You are responsible for the Town of Gulf Stream, Florida's compliance with Section 218.415, Florida
Statutes. You are also responsible for providing us with (1) access to all information of which you are
aware that is relevant to the measurement, evaluation, or disclosure of the subject matter; (2) additional
information that we may request for the purpose of the examination; and (3) unrestricted access to
persons within the entity from whom we determine it necessary to obtain evidence.
At the conclusion of the engagement, you agree to provide us with certain written representations in the
form of a representation letter.
Ronald Bennett is the engagement partner and is responsible for supervising the engagement and signing
the report or authorizing another individual to sign it.
We expect to begin our examination in December. Our fees for these services are included in the fees for
the audit of the financial statements
We appreciate the opportunity to be of service to you and believe this letter accurately summarizes the
significant terms of our engagement. If you have any questions, please let us know. If you agree with the
terms of our engagement as described in this letter, please sign the enclosed copy and return it to us.
Very truly yours,
Nowlen, Holt & Miner, P.A.
RESPONSE:
This letter correctly sets forth the understanding of the Town of Gulf Stream, Florida.
Greg Dunham, Town Manager
Date:
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