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03-13-2020 Agenda with back-up
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' L T a c � n U W A M a ) H O N a ) �� E ���� Q a ) � o ' � z 0 � W o U U N N > 0 �� U o H O 0 U ) � x r d r d M U ) U 4 - 1 b N U O a ) N a ) Q ) r - A ( 1 ) 0 U ) t o r d r = O U H u ) _ 0 ��4 > 3 H - M 4 j O a ) Q ) 4 - ) r d U U ) 0 4 X 3 3 a ) 0 r d r d 0 G 4 E U M L n 4 1 r d ( 1 ) ��4 0 0 r d r t K 4 x I b i u ) �� O r d r d a ) r Q 4 1 U b ) O r d u i r o Q ) 0 �� O ^ U � �� r d E - i �� u ) r d o ( d - o 4 3 r d J , r - 1 ��' r d 0 r d 3 U 0 m N 0 4 �� 3 4 - ) v 5 U ) - r - i r d , �� 3 r d ( d ��4 0 i 7 3 a ) H ��4 A r �� E - 4 + - ) r - i r d - r i - A U 4 J r d O Q ) C S l Q ) ` d �� �� U - 1 a ) �� 4 J 0 L I - 4 U l N d ( ( d 3 H . r �� x U d 3 r d v , 3 3 0 U F r 1 �� I r l 4 1 r d r i O > - w 0 ��4 3 �� M �� r d H 4 - 4 1 1 - 4 - r - i ( d 5 N N r d i r d - , i �� o a U 1 c � n a ) H u 1 �� E ���� ( d a ) � o ' H �� � a ) �� �� U o H 4 G 0 U ) � x r d r d M U ) U 4 - 1 b a ) Q ) ( 1 ) 0 t o r d r = O U r i ) _ 0 ��4 H - M 4 j - 1 4 - 0 a ) Q ) 4 - ) U U ) 0 4 X 3 3 U ) 3 r d M L n 4 1 r d ( 1 ) ��4 0 0 r d r t K 4 x I NIEIIIOR_A1N DUAL TOWN OF GULF STREAAI, FLORIDA OFFICE OF THE TOWN CLERK RRA TAYLOR DATE: March 6, 2020 TO: Mayor and Commissioners RE: Shutter Color at 3112 Gulf Stream Road At the time this project was approved (April 10, 2018) the Commission conditioned their approval on deciding the color of the shutters at the end of construction.The colors under consideration were green and orange. 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V V Cl, O c� c� > w �+ �, gyri N cz cz ca ct n4, 0., '� r. u u 4i �, cq cz m '0) ct a v v ) p cin �bA U M 4 � 7z cq cd C) �cis Q) `� o o ani o p o H s� w u P u w '4-4uQC7C7 �w 3�.�TsU � A A � v> 0 0 0 VV o tj cz u o o ca O ,4 tt CZ ° o u ou� > Q a �x \ �� 4 k . ��i j ���� r f 2 �� i NIL. "now (floe All aA � V4: 4 60" HIGH ABOVE GRADE BLACK CHAIN LINK FENCE COORDINATE WITH EXISTING FENCE POOL PUMP A GAS POOL EATER. CONTRACTOR TO COORDINATE SIZE A \ O ALUMINUM TE TO RFJECTA4 m SPHERE AND TO COMPLY WITH POOL ENCLOSURE REQUIREMENTS PROPOSED LAR 6ARACE NEW MOTOR COURT (PAVERS ON SAND _ BY OTHERS US.P.) SITE rI.AN NOTES LEST SLAB AT LIVING AREA SHALL BE 1INI1U1 IB' AEOVE CROWN OF ROAD 1 OWLOf DRAINAGE SHALL BE AS ALL LOCAL CODES, REGULATIONS AND RESTRICTIONS HAVING JURISDICTION 3. LANDSCAPING, IRRIGATION, BERMING, ETC., SHALL BE AS ALL LOCAL CODES, REGULATIONS, RESTRICTIONS HAVING JURISDICTION, AND FURTHER, AS SELECTED AND DIRECTED BY BUILDER. (NOT PART OF URBAN DE5IGN STUDIO OF SOUTH FLORIDA CONTRACt) 4. _—A 5, WALKWAYS, SLAB ON GRADE, POOL DECKS, SHIMMING POOL ARE BY OTHERS AND PERMITTED SEPARATELY(NOT A PART OF URBAN DESIGN STUDIO OF SOUTH FLORIDA CONTRACT). 5 MING POOL, DECK, SPA ETC., BY OTHER5, SEE POOL BUBUNITRACTGR5 ENGINEERED EIF DRAWINGS. PERMITTED SEPARATELY AND NOT A PART OF URBAN DESIGN STUDIO OF SOUTH FLORIDA CONTRACT SEE OVNER G LAND SURVEYOR SHALL VERIFY LKATION OF HOUSE ON SITE AND ANY OCCURRING SETBACK FNCROACHMENT5 SHALL BE BROUGHT TO THE ATTENTION OF THE ARCHITECT PRIOR TO ANY WOitK BEING DONE. "I SITE PLAN AS DRAWN REFLECTS ARCHITECTS CONCEPTION OF OVERALL 51TE LAYOJT AND FEATURES, AND MAY NOT NECESSARILY BE AN ACCURATE REPRESENTATION OF THE &ALDERS STANDARD INCLUDED FEATURES OR LAYOUT AND DESIGN. o __ b �u R� 49 POOL (BY OTHLEE RS 9-E} _J!I VERANDA SUMMER KITCHEN \ \ \ SEEP�PING STONES \\\\ DRAWINGS LANDSCAPE \\ FIT IRE ����❑-S,Wo hESBACK PROPOSED TWO STORY CMU RESIDENCE FIN FLR - ELrO'-O" EL.'O'-O' - B.AB' N.A.V. D. (TO MATCH EXISTING HOUSE) REFER TO CIVIL DRAWINGS ENTRY'• ry NEW DRIVEWAY'- J BYAOTEHERSN 55 NO RVigEO � I kpA,T� ATB9Ck\ � \ °4 pR �Ne \ EXI(FAVERS ON SED BY OTHERS U.S P ) \ gNv RIG4r �L.. 5 WWF '4. Location Map Scale: 1/8"=1'-0" \ \ LA HGC ABOVE GRA DE BK RAIN NK FENCE COORDINATE WITH EXISTING FENCE SITE NOTES: LANDSCAPE TO BE COORDINATE BETWEEN OWNER AND G.C. REFERENCE LANDSCAPE DRAWINGS. REFER \ UI LANDSCAPE DRAWINGS FOR EWIPMBUFFER COMPLY WITH MINIMUMM CODE REQUIREMENTS FENCE AT PROPERTY LINE COMPLY H FOOL BARRIERR CODE REQUIREMENTS G C. TO COORDINATE ALL EQUIPMENT ` PADS TO BEAT FEMA BASE FLCllD ELEVATION r I FOOT PER FEC 1017. R AWINGS FOR SEPTIC SYSTEM LOCATON 4 ` DRAINAGE PLAN. \TO REJECT A 4'. SPHERE AND TO COMPLY WITH POOL ENCLOSURE REQUIREMENTS —COMP'S, -A A n5 Y ` 'gip l! \ \ \ \ \ \ \ AP Site Plan r Q o ?;Iv v I I I 1 I I 1 I I I --------1---------------------- I 1 L________________________ -----------L--------------- _,______________________________________ I � I , I , I I , ❑ I , I 0 I , I , I I j I I I I I , I I n I I ❑ ❑ I I , I , I I I , I , I , I , I , I I I , I , I I Ll , I I I 1 I I I I I I L , I I� 1 , I ��I I rte` I I 1 I I I I I I I I , U 1 , I , I , I , I , � I 1 / 1 I / t: F x \ a° W \ W e; , \ Cn , -LU r r \ da z z \ o O O w U �w< Ucl) Z M / a w w Q a(n[op ) LL Q `ems N U d LL / sE �� 2s / Iwo tz /' � � AP�001J820 'DESIGN B HT BY HT Lk Proposed to Existing Footprint Comparison CHECKED BY HTQo SCALE Scale: 1/8"=1'-0" of roe No ie—lio-e 6a W SP -2 SHEET No -OWN OF G'J_= STRE. I1 517= D47-� T. BLE LOT 92 pop EAST LAT) 1 32012 S.F. REA (WEST Lor) 2193, 5F OT 93 PARCEL 1A OTAL 53949 SF F� IXISTING DEMO NEW NET e<FLOOR LUNG -SF SF - SF CELNG OVER 5 d— L V NG -- F S f S F 335 S.F. TOTAL L V NG 5 F. FLOOR COVERED - 5 S F 52 S F 2nd �R COJERED - 5. S 0 S.F. OVERED S.F 52 5 F G4RAGE 5 CCU0 BUILDING S R AREA .F - S.F S.F. 9 0 5-F T NG OSE LOT 92 PARCEL I FIRST 20,OW x 33 6600 S.F. GOER 2A LOW48LE 2A S.F. PER MANUAL F4. R. F LOT 93 PARCEL IA FIRST 20,000 x 33 OVER 20,000 x 2 TOTIL ALLOWABLE F A.R PER MANUAL AVERAGE OF F.A.R. (AVEWABLE FA,R. RAGE X 15) yyA L� 69151 5 ]995 5. 11993 S.F NCLUDING BUILD NG AR �a 15122 S.F. E ANDECAPE AREAACTUAL Y OPEN SPACE LANDSCAPE AREA 5X ;e �— - _.._ 3002'/ S.F. 50 Y 3290 5. 3351 39 9 NN. 9d FL00R All ALW+ID _. _ 0499 x 050 - 4250 A N M. ad FLOOR REA PROVIDED REAR ELEV. wIN— OPENING CALCULATIONS SUVATILN AREA WINDON CP 1. AREA 2T4 S.F. B52 EF 31.3 WINDOW OPENING EELCUTATIONE C 70-101 (c)(4) CPBlI1S.F. TOTAL UNDIVIDED PANES LARGER THAN 0 Y B SOFT AN— CARIBBEAN IT 15 AF MORE CLEAN VERSION OF THE ANGLO CARIBBEAN ARCHITECTURAL STYLE. DEPICTING TRADITIONAL ROOF SLOPES, EXTENSIVE BALCGNIES, WINDOWS AND DC0R5 ARE OF A VERTICAL PROPORTIONS WITH DIVIDED PANES AND A FRONT ROOFED ENTRT NOT EXCEEDING IX STORY. 4R'kVaL' ______________________________� I 1 r � -- __ __________ _______ , -- I KRLNd I I I I I (ifo•rs ll•) OIl.O 1 I I I III�[.YOAI I I I I , 11 1 I w e is (s'�ra) (3aa•.ea•) f c i l ; , i I I I �1 N _ 1 „ea• An eLN,oR�, �k KITCFO! I I I F_ - --T o Vis: � S L______ /� n�"�°^�_I______JI '' i O u � � ❑ II LL I� I � ® e• c> ROOM f lnLGt5 1 mLesr wlre,I r------------ I 1 I I 1 ' .,timer _ _ tier 2 IRE 7 �Re I I I I '11 I - L----------------- II I I Il�u� I i •- •; ��II_I L {J r ewri of Gulf Stream, FC Proposed Ground Floor Plan Scale: 3/16"=1'-0" U ►� s 0 Lu i LL 7 O z O Ow sk M ig Q Q(nm0 'o W 73< N 0 I LLL yyA L� ge �a 5X ;e B 9 uDqft 0�6 Xa�n1,�RO�A61UC10 ARe001)820 KLn DESIGN BY HT DFA- BY HT L k CHECNED BY HT Qa E4 SCALE JDB ND ,B_„4B 'Q A-1 Proposed Second Floor Plan Smle: 33/16'=T-0' JAN 3 rowel of ,�ulr Proposed Roof Plan cale: 3116"=P_O" EAST ELEVATION JA�13 10 IV !LlVATON LG@ID � < • FLAT CEI'tENT ROOF TILE (LIGHT GRAY SHADES) _ __ _uwh q_51'iMTH STUCCO FINISH. PAINTED BI'1T64 CRYSTAL SPRING _ of DECORATIVE ALUI'lINU11 LIXIVER. WHITE FINISH. PROVIDE SHOP DRAWINGS FOR ARCHITECTS 4PPROVAL VU/( (' DECORATIVE LIGHT FIXTURE (SEE OWNER FOR SELECTION) _ N/ J 4 © 51'1— STUCCO BASE BOAR' DOORS. WHITE FINISH. WROVIDF NNS FOR ARCHITECTS APOPR__- ACT RESISTANT WIND -S lf1 ITN I' PROJECTION EACH _ - D. —TE FINISH _ 0 WHITE FINISH OUTRIGGERS WHITE FINISH BRACKET5 LAT PANEL GARAGE DOOR 11TH -PLIED PANELING RA DECOTIVE AL—N-SHUTTERSA POIDER COATED BT 811 OLD GLORY J WEST ELEVATION 1 Proposed Elevations tale: 3/16'=1'-0' 1 W U Z W 0 Cn W J C►L/ W } J � Z� O W2°� Q Q aLL U)mo J J U)'�ao O D tD%ft UR�N�9�N� no AR.U011820 DEsICN Br T 5 DRAWN er - HT CHECKED By T oSCALE NO 18-1148 3 A-4 llW -j SHEET N vttovearvune i I I II I I i I I s _o i 026',. ozs t 028x'r ' OaS- 031 { r , e9 .1 J 032. 026 UI � � fr i1_0 r7- 034 �/ \.I \ i ! I I \ oas ' . n 033". I \ �►. 023 ,6 ✓� `- '.S "` •- '1._�--� 022\\ 02, \ .....� 1� _ '_oz, TREE SURVEY NOTES 1. All trees and palms designated for removal (see this plan) to be removed from site prior to landscape installation, All tree and palm stumps shall be mechanically ground down to 6' below, the surrounding grade. All tree pits to be backfilled with 50/50 fill/topsoil mix and graded to match the existing grade. 2_ The Tree Removal Contractor shall be responsible for verifying all underground utilities prior to digging in any area. The Contractor shall notify all necessary utility companies 48 hours minimum prior to digging for verification of all underground utilities, irrigation and all other obstructions and coordinate with Owners Representative prior to initialing operations. Draw ngs are prepared according to the best information evadable at the time of preparing these documents_ 3. The Tree Removal Contractor is to report any discrepancies between the construction drawings and field conditions, or any obscured or unseen site condi ons or elements to the client or landscape architect, 4_ The Tree Removal Contractor shall faro Baize h mself/herseif with existing site conditions pnor to initiating planting. All existing site boas unless furnishings othp s paving landscape and diner elements to remain shall be protected from an damage throughout all construction phases g P Pr Y 9 9 ed 05t, VOTE. The Tre€ Survey was done from field observation only. Stn , dela u, not s ad I r, iii, the r- and are therelore located 0521 _ n an approximate location = 0191 or A� -s 016 - , l 06,7 OB6 012 \ _ =all 6 014 - 011 %, e,�_r 013005TJ a - 007 � caz aoe oos moos' • oto- ���„ Dont l TREE SURVEY scale r'=2D' n•ILA DRIPLINE 4 X 4 PRESSURE TREATED PINE POSTS 2 X 4 PRESSURE TREATED PINE FRAMING STUDS NAILED TO POSTS L \ Tree Protection Detail (Typical) L1.0 NTS NTS C GREENE GROUP- npian Fix - , prepay inne n"onp pan i,vornc .,anhv.r 1,Ge our, war pone a or-, -d —1,vi GreeeGmupm DRIPLINE V � CIIJ ZZ) TREE TRUNK LU "i co _� 4 X 4 PRESSURE TREATED PINE POSTS AND 2 X 4 PRESSURE TREATED PINE FRAMING STUDS Atp NAILED TO POSTS TREE SURVEY Tree No. Plant Name DRH CAL, Condition Designation 001 Sabalalmetto-Sabal Palm 16'CT GOOD REMAIN 002 Sabal almetto - Sabal Palm 14'CT GOOD REMAIN 003 Sabal almetto - Sabal Palm 16'CT GOOD REMAIN 004 Sabal almetto-Sabal Palm 10, CT GOOD REMAIN 005 Phoenissylvestris - Sylvester palm 10' CT GOOD REMAIN 006 Sabal palmetto Sabal Palm 14'CT GOOD REMAIN 007 Sabal palmetto - Sabal Palm 18, CT GOOD REMAIN 008 Sabal palmetto - Sabal Palm 12'CT GOOD REMAIN 009 Sabal palmetto Sabal Palm 16'CT GOOD REMAIN 010 Sabal palmetto Sabal Palm 18' CT GOOD REMAIN 011 Sabal palmetto Sabal Palm 18' CT GOOD REMAIN 012 Psidlum cattleianum Guava 4" GOOD REMAIN 013 Phoenissylvestris Sylvester elm 12' CT GOOD REMAIN 014 Ficus nitida Indian laurel 24"' GOOD REMAIN 015 Ficus nitida - Indian laurel 36" GOOD REMAIN 016 Plumeria'Fran ni' 5° GOOD REMOVE 017 Calo h Ilum -no h Ilum - Beau Leaf 20" GOOD RELOCATE 018 Li ustrum 7a onica - ......se rivet 10" GOOD RELOCATE 019 Bursera simaruba - Gumbo Limbo 8" GOOD RELOCATE 020 Liustrum la onica - Ja .nese l 4" FAIR REMOVE 021 Araucania heterophylla - Norfolk Island pine 24" FAIR REMOVE 022 Liustrum'. onica - Japani pni 6' FAIR REMOVE 023 Phoenix mebefinii - Pygmy Date Pafm 10' CT FAIR REMOVE 024 Sabal almetto - Sabal Palm 18' CT GOOD REMAIN 025 Bursera simaruba -Gumbo Limbo 10" GOOD REMAIN 026 ISchefflera arboriccla - Dwarf umbrella tree 18' FAIR REMOVE 027 Quercus vii in aa- Live Oak 6- GOOD 026 Cu anio sis anacartlioitlas-Carrot wood 12' FAIR 029 Cu anio sis anacardisides - Cannot wood 12" FAIR 030 Cu anio sis anacardioides - Cannot wood 12' FAIR 031 Sabal almetto - Sabal Palm 00'CT FAIR KREMOVE 032 Di lutescens -Areca Palm 16 CT FAIR 033 D sis lutescens-Areca Palm MULTI FAIR 034 D sis lutescens-Areca Palm MULTI FAIR 035 D sis lutescens - Areca Palm MULTI FAIR 036 Dypsis lutescens - Areca Palm MULTI FAIR REMOVE 037 Wool bifurcate - Foxtail Palm 12 CT FAIR REMOVE 038 Dracenea aborea- arborea 14'CT FAIR REMOVE 039 Li ustrum japonica-Ja anew pinost 6" FAIR REMOVE 040 Adonidia merrillii -Christmas Palm 16'CT FAIR REMOVE 041 Wool bifurcate - Foxtail Palm 21' CT GOOD REMAIN 042 Wool bifurcata- Foxtail Palm 20' CT GOOD REMAIN 043 Wod etia bifurcate - Foxtail Palm 22' CT GOOD REMAIN 044 Phoenix recliners x roebelenii - Date Palm hybrid 24' CT GOOD REMAIN 045 Dracenea aborea- arborea 10 CT GOOD REMAIN 046 Li ustrum afronica-Ja anew privet 6" GOOD RELOCATE 047 Phoeniss Ivestris-S Ivester palm 12'CT GOOD REMAIN 048 Phoeniss Ivestris - 5 Ivester elm 12' CT GOOD REMAIN 049 D sis lutescens-Areca Palm MULTI GOOD REMAIN 050 D sis lutescens-Areca Palm MULTI GOOD REMAIN 051 D sis lutescens-Areca Palm MULTI GOOD REMAIN 052 Dypaa lutescens -Areca Palm MULTI GOOD REMAIN 053 2"Elutescens-Areca Palm MULTI GOOD REMAIN 054 D sis lutescens -Areca Palm MULTI GOOD REMAIN 055 Dypars lutescens - Areca Palm MULTI GOOD REMAIN 056 D sis lutescens - Areca Palm MULTI GOOD REMAIN 057 D sis lutescens-Areca Palm MULTI GOOD REMAIN 058 Sabal almetto-Sabal Palm 12'CT GOOD REMAIN 059 Livin stoma chinensis - Chinese Fan Palm 14' CT GOOD REMAIN 060 Adonidia merrillii - Christmas Palm 12 CT GOOD REMAIN 061 Adonidia mi - Christmas Palm 12 CT GOOD REMAIN 062 Adonidia merrillii - Christmas Palm 12 CT GOOD REMAIN 063 Li ustrum'. onica-Ja .nese rivet 6° GOOD RELOCATE 064 Bursera simaruba - Gumbo Limbom 12" GOOD REMAIN 065 Psidium cattleianum - Guava 6" GOOD REMAIN 066 Adonidia merrillii - Christmas Palm12' CT GOOD RELOCATE 067 Adonidia merrillii - Christmas Palm 14' CT GOOD RELOCATE 068 Dracenea aborea - Arborea I 15' CT GOOD RELOCATE Ultimate Landscape 4000 NW 74TH ST Coconut Creek FL 33073 MoliNjilft LANDSCAPE ARCHITECTURE Greene Grwp Ctampbn Blvd groupa Iwsses wNwI.GG1NE.-1 M `=ree StE oeroP Date Created: 02-03-2020 Document Phase: Permitting date remark 02/05/20 lswe for Re— PROJECT NO. 197SR_Stanton Residence Tree Disposition Plan L1 m0 J w, W J r' = N�OMO aw a LU :M Im D N D y LLI D :1.C CC Q I'J U6 n N Date Created: 02-03-2020 Document Phase: Permitting date remark 02/05/20 lswe for Re— PROJECT NO. 197SR_Stanton Residence Tree Disposition Plan L1 m0 S,. AUG n i nr UG SOD ---------------i i i I i i I SOD I i I I i GMS% I 1 , I I i i SHRUBS i FENCE I" I i I V7) I N 000000� 6T:PPING syoNEs \ — 1 STAUG SOD _ ODS3 X141 I\ 1 -EL -I'�H f FI i, NATIVE DROUGHT TOLERANT PFRCOLA-ION OF ALL PUN ING LANDSCAPE PLAN ---------------------------------------- EASMENT S, AUG SOD S, AUG SOD 31 L HOOF OVEnHANG root mwP. — Ac ---- Q PROPE— LINE -- S, — — —— — rte AUG SOD I EDI AUQ ` ` S A • )� \ S, AUG SOD s, =0 �y AUG -a XC10 x2 S AUGG SOD scale 1"=20' n i nr UG � N V SOD � N SHRUBS 111 II CO)W N 000000� 6T:PPING syoNEs \ — I I N �� KI=HEN opo CHEN I Chrysobalanus icaco - Coco Plum hedge -- S, — — —— — rte AUG SOD I EDI AUQ ` ` S A • )� \ S, AUG SOD s, =0 �y AUG -a XC10 x2 S AUGG SOD scale 1"=20' C GREENEGROUP ,.r�ie o, F P?P,�hhnPn unite., aumoaen by eoenhoG LANDSCAPE MATERIALS SCHEDULE CODE iJU -- BOTANIC AND COMMON NAME NOTE NATIVE NOTES SHRUBS 111 APPLY-C)SKIN I EH CO)W I. CONTRAC OR SHAI I ASSURE _ 82 Chrysobalanus icaco - Coco Plum hedge -EL -I'�H f FI i, NATIVE DROUGHT TOLERANT PFRCOLA-ION OF ALL PUN ING IPI �N Ficus microcar a'Green Island- Green island ficus 3GAL. 12" SPRD FULL 18" O.0 - - E -'x4 xG � WOOD BATFNS PI 'BCDS PRIOR TO INS ALI F.10N S I - 3 GAL.18' SPRD. ,.0 N Q� UR! LIR! CQNNECTrD WITH?.,IAV Linope muscari'Evergreen Giant' - Lilyturf .. 6. All landscape areas are to be provided with automatic sprinkler system which provide ODS3 F, S-EEI_ BANDS ;DO NO- NAIL FIVE I AYFRS GMC3 226 Muhlenber is ca illaris - Muhly grass WOOF B FN T TREE OF BURLAP SOIL BERM -0 HOL D three feet. The landscaped vista view plantings over three feet shall be no more than 25 iO FPO -FC- WP ER a aeOOF, FDGFS 'RUNK FOURz I 3 MUL„HAS 3I, IN OE NAIL -0 PA'TCNSI EEL BANS TO _ 41 I� • -N SPECIFIED VIN 1_FROM TRUNK = SECURE 1 Adonidia mernllil -Christmas Palm 12' OA. HT. 5 TRUNK SPECIMEN XC10 2 Phoenix canariensis - Canary Date Palm BA -ONS XRRS 1 Phoenix recliners x roebelenii - Date Palm H brid SPECIMEN .-7'x10PRFSSURF-RFATFFL 2 ` FG. 16'CT. SINGLE DIAMOND -CUT VARNISH 2'X4 X3 STAKES BURIFD PINE JOOD BRACES 3 MIN / � 2' BELOW FINISHED ED101 ADJUST I CNG H 0 FI_ _RFF Elaeocar us deci lens - Japanese Blueberry 10' OA. FULL TO BASE OV18 GRADE WARNING 18' OA MIN. 10' SPRD. 20" DBH SPECIMEN TOE N/ULT''WEB ES AND F -� -� - FLAGS — BA'?FNS PAID ^'XA'X18' WOOD BAT -ONS FINISHED GRADE - SEE - 90 DEGREES PLAN FOR EDGE 1 i n I AYERS OF BURLAP CONDITION FOUR X4 /y — -vVOOD BRACES —� i \ B8B OR CONANER17ED 2 I I UL CH ;SEE -10N) _ NAIL O- (SEE SPECIFICATION 3'PEC IFI A. EF ONS 8 FLAG - FOR R00- BALL rr v 101 'Ir L'U'; A-V IDPOIN- RFOUIRFMFNS! L 31 r _,- EncH BRAcr rTOn EXCAVATION PIT - EXISTING SOIL ANF ILLI, wr- i LC ?-ILTS -HF SI7F CLLAV dc-SAN_o�. OF THE ROOT BALL �. F1_r. GItL =i1R AN[' S )'o SAND: S0'a � 2� Palm Planting Detail �\ / 3 1 Large Tree (Typical) cK L1.1 NTS L1.1 J NTS C GREENEGROUP ,.r�ie o, F P?P,�hhnPn unite., aumoaen by eoenhoG LANDSCAPE MATERIALS SCHEDULE CODE OTY BOTANIC AND COMMON NAME SPECIFICATION NATIVE NOTES SHRUBS 111 2. The Contractor shall be responsible for verifying all underground utilities prior to digging in CO)W any area. The Contractor shall notify all necessary utility companies 48 hours minimum prior CH13 82 Chrysobalanus icaco - Coco Plum hedge 3 GAL. 18' MIN, OA. 18" 5 rd. 24" O.C. NATIVE DROUGHT TOLERANT FIG3 117 Ficus microcar a'Green Island- Green island ficus 3GAL. 12" SPRD FULL 18" O.0 Florida Department of Agriculture's Grades and Standards for Nursery Plants. ING3 89 Ixora Sp. Var.'Nora Grant' 3 GAL.18' SPRD. ,.0 N Q� UR! LIR! 75 Linope muscari'Evergreen Giant' - Lilyturf 1 GAL, 12" SPRD. 18" OC 6. All landscape areas are to be provided with automatic sprinkler system which provide ODS3 14 Odontonema strictum - Firespike 3 GAL. GMC3 226 Muhlenber is ca illaris - Muhly grass 24" OA. 18" O.C. DROUGHT TOLERANT percent of the front property line without landscape planting exceeding a mature height of three feet. The landscaped vista view plantings over three feet shall be no more than 25 ACCENTS JV7 1 Junl erus vidintana'Brodle' - Eastern Red Cedar 15 GAL. 18" SPRD. 7' HT. PALMS AD12S 1 Adonidia mernllil -Christmas Palm 12' OA. HT. 5 TRUNK SPECIMEN XC10 2 Phoenix canariensis - Canary Date Palm 10'CTSPECIMEN, HEAWTRUNK XRRS 1 Phoenix recliners x roebelenii - Date Palm H brid SPECIMEN XS16 2 Phoenix silvestris'Robusta' -S Ivester aim FG. 16'CT. SINGLE DIAMOND -CUT VARNISH TREES ED101 4 Elaeocar us deci lens - Japanese Blueberry 10' OA. FULL TO BASE OV18 5 Quercus vir iniana -Live Oak 18' OA MIN. 10' SPRD. 20" DBH SPECIMEN INATIVE SITE DATA SFr I AC I % NET LOT AREA 53 949 1.23 REQUIRED LANDSCAPE AREA 21 580 0.49 40.0% ACTUAL OPEN SPACE/ LANDSCAPEAREA 1 38827 0.89 72.0% NOTE ,,N -RAC -UR SHALL ASSURE PER OI -'ION OF AI_L PLANING PI ,�'BFU�PROIR OIN AI IATON BUILDING BEYOND I UL CH. AL SPFQFIFE KEEP2 BELOW �JDEN,�P. K,. EXCAVATE 24" MINIMUM FOR ALL BEDS. SIDEWALK PREPARED PLANING SOR AS SPECIFIED WHEN GROUND COVERE AND SHRU['; ARF USCD IN IV ASSES ENTIRE BED AREA SHAI I BEEXCAVA EL TO RFCFIVE PI N ING SOIL AND PLAN rdA-FRIAL . CXCCP- N/HEN SPECIFIED SEE PLAN LI';:T Shrub & Smundcover Planting Detail (Typical) L1.1 Nrs 5 St. Augustine Turf Planting Detail L1 1 NTS S AUGUS-INF SOD FLOR AM' (ROLL SOD PFCF° FOR A SE100-H CON INLO IS FINISHED GRAD 7, a MIN PLAN ING SOIL. tJIXTURF APPLIED EVENLY EXISTING GRADF LIGH LY OMPAC ED 6o'a Of 'PAC ION DiAX Ultimate Landscape 4000 NW 74TH ST Coconut Creek FL 33073 LANDSCAPE -GENERAL NOTES J 1. All existing trees to remain and all relocated plant material shall be protected from damage or injury and shall be barricaded or otherwise suitably flagged and protected from damage. 111 2. The Contractor shall be responsible for verifying all underground utilities prior to digging in CO)W any area. The Contractor shall notify all necessary utility companies 48 hours minimum prior CIT to digging for verification of all underground utilities, irrigation and all other obstructions and coordinate with Owner's Representative prior to initiating operations. Drawings are prepared according to the best information available at the time of preparing these documents. ® J 3. All plant material is to be Florida Number 1 or better according to the latest version of the lL Florida Department of Agriculture's Grades and Standards for Nursery Plants. VC:_4. Sod is to be grade "A" weed free. All sodded areas are to be provided with St. Augustine " C—) 13 Floratam" solid sod. All sod is to be laid level, tight, and even along planting beds. N Q� •y 5. All plants are to be top dressed with a minimum 3" layer of Eucalyptus mulch or equal. � 6. All landscape areas are to be provided with automatic sprinkler system which provide LU 100% coverage, and 50% overlap O Open front lawns shall mean an unobstructed view vista of the front lawn of at least 75 percent of the front property line without landscape planting exceeding a mature height of three feet. The landscaped vista view plantings over three feet shall be no more than 25 percent of the front property line. NOTE ,,N -RAC -UR SHALL ASSURE PER OI -'ION OF AI_L PLANING PI ,�'BFU�PROIR OIN AI IATON BUILDING BEYOND I UL CH. AL SPFQFIFE KEEP2 BELOW �JDEN,�P. K,. EXCAVATE 24" MINIMUM FOR ALL BEDS. SIDEWALK PREPARED PLANING SOR AS SPECIFIED WHEN GROUND COVERE AND SHRU['; ARF USCD IN IV ASSES ENTIRE BED AREA SHAI I BEEXCAVA EL TO RFCFIVE PI N ING SOIL AND PLAN rdA-FRIAL . CXCCP- N/HEN SPECIFIED SEE PLAN LI';:T Shrub & Smundcover Planting Detail (Typical) L1.1 Nrs 5 St. Augustine Turf Planting Detail L1 1 NTS S AUGUS-INF SOD FLOR AM' (ROLL SOD PFCF° FOR A SE100-H CON INLO IS FINISHED GRAD 7, a MIN PLAN ING SOIL. tJIXTURF APPLIED EVENLY EXISTING GRADF LIGH LY OMPAC ED 6o'a Of 'PAC ION DiAX Ultimate Landscape 4000 NW 74TH ST Coconut Creek FL 33073 s+:gTe 4DN!OP LANDSCAPE J ARCHITECTURE Geese Gmc 111 chamow�ehb -G11 ixis Bor Paten FL 339% CO)W 561-2 W WWWa.GGaNGRNeCOM s+:gTe 4DN!OP Date Created: 02-03-2020 Document Phase: Permitting date remark 02x05120 Issue for Review PROJECT NO. 197SR_Stanton Residence Landscape Plan L1 .1 J C0 CO)W p CIT _ WyQ zLL. a Vi{� d CC a00 ii N to 11% N Date Created: 02-03-2020 Document Phase: Permitting date remark 02x05120 Issue for Review PROJECT NO. 197SR_Stanton Residence Landscape Plan L1 .1 SET IRON ROD 6 CAP #LH3635 W N S E LOT 93 CURVE TABLE CURVE I LENGTH I RADIUS DELTA Cl 1 58.951 75.00 45-01'41- C2 1 49.611 31,58 90'1 20 0 10 20 GRAPHIC SCALE 1•-20' ACREAGE PCN Ni 20 43 480400 000 6080 N90°00'00'W 120,00' \\cI4Ro40 ` \ ce ACREAGE PCN No. 20 43 460400 DOC 5000 FOUND IR NO IDD 53' /s N — — — — P.❑.B, \ PARCEL NO. 2 N90°00'00'E 5.00' FOUND 1/2' IR&C #353 SITE E, B.M. xb.A SEE NAIL V Disc' ACCURATE LAND SURVEYORS, INC. PF L.B. #3635 1150 E. ATLANTIC BLVD. TEL (954) 782-1441 POMPANO BEACH FLORIDA 33060 FAX. (954) 782-1442 BOUNDARY & TOPOGRAPHIC SURVEY LEGEND OF ABBREVIATIONS: ad A IT RVL AGLI +� II I I I 11111111,- 111 IAA U R E I I \0 YI k f C6 100.1 11 FIP>RIVU PI- PIR I IL 1 Ll (IRI) R, RI'r Of\\\\' 1' PI\1 PC M)I-FCCRGL-NL Pf POI\TUFT4\(VC\('\ PUl IY)i\F3lil1 01111\IE\CI X11\1 N\I 1 I(IFETER II Li Plll♦l 'li \'I\G OFF O\'ENt1.4\G l(AIK-%DIT1-EK OR1HV SOl T11 1'IIaTI Cllil '.ali[xx'HI.E 1l , I'll IP I FLORI'D> PIINER& 1 0111 CCl\CREIT \ I \Ol lfl�( {IC DIF 11\ DIt FIIA d C R 60.01\ 1111111 STI Rt(IRU� C' T IT,\CI III— Rrl'0-1 If_\U IF., l i` UILL.\iR0 I'IIR PLa'I HUM. FI(H III 0R[t - 11FFt(I11. Not f)RI716,N)R ;\ rlrL I\Ill.0 RI cwR IR IR(1\0.00 1LL I,>H.I Ik PR\I PCITION EIT RFI I—( \IC\'. IIEIf<I( IM1 I� \ 0 I I[ Frh'>L1:L00Eril' � i:RTlC41 fi \ Il \i �III(I SECTIO\ n�r I\ev n\P \swv ur a� RUL -\F 100. I\I \lal\Cf \I \II 111 E1411 E>SFNF\1-'I \H \V'I), I CL[\ 13 VI fiEVCIIAIaRA IIP IIIGhII IvIIJ STREET ADDRESS: 2765 AVE AU SOLEIL, GULFSTREAM, FLORIDA 33483 LEGAL DESCRIPTION: PARCEL 1: LOT 92, PLACE AU SOLEIL, ACCORDING TO THE MAP OR PUT THEREOF, AS RECORDED IN PLAT BOOK 27, PAGE 69, OF THE PUBLIC RECORDS OF PALM BEACH COUNTY, FLORIDA. PARCEL 2: THAT CERTAIN PORTION OF THE NORTH 100 FEET OF THE NORTH 3/4 OF THE SOUTHEAST 1/4 OF SECTION 4, TOWNSHIP 46 SOUTH, RANGE 49 EAST, TOWN OF GULFSTREAM, PALM BEACH COUNTY, FLORIDA, LYING EAST OF THE EASTERLY RIGHT OF WAY UNEOF U.S. HIGHWAY NO. i (STATE ROAD N0, 5) AND WEST OF THE WESTERLY RIGHT OF WAY UNE OF THE INTRACOASTAL WATERWAY AS SHOWN ON THE PUT THEREOF, RECORDED IN PLAT BOOK 17, PAGE 148, PUBLIC RECORDS OF PALM BEACH COUNTY, FLORIDA, BEING MORE PARTICULARLY DESCRIBED AS FOLLOWS: BEGIN AT THE NORTHEAST CORNER OF LOT 92, PUCE AU SOLEIL, ACCORDING TO THE PLAT THEREOF, RECORDED IN PLAT BOOK 27, PAGE 69, PUBLIC RECORDS OF PALM BEACH COUNTY, FLORIDA; THENCE EASTERLY ALONG THE NORTH BOUNDARY UNE OF LOT 91, PUCE AU SOLEIL, A DISTANCE OF 5 FEET; THENCE NORTHERLY AT A RIGHT ANGLE TO THE NORTH BOUNDARY LINE OF LOT 91, A DISTANCE OF 70 FEET; THENCE WESTERLY ALONG A UNE PARALLEL TO THE NORTH BOUNDARY UNE OF LOTS 91 AND 92, A DISTANCE OF APPROXIMATELY 120 FEET TO A POINT INTERSECTING A UNE DRAWN FROM THE NORTHWEST CORNER OF LOT 92 AT A RIGHT ANGLE TO THE NORTH BOUNDARY LINE OF SAID LOT 92; THENCE SOUTHERLY AT A RIGHT ANGLE FOR A DISTANCE OF 70 FEET TO THE NORTHWEST CORNER OF SAID LOT 92; THENCE EASTERLY ALONG THE NORTH BOUNDARY UNE OF SAID LOT 92 FOR A DISTANCE OF APPROXIMATELY 115 FEET TO THE POINT OF BEGINNING. CERTIFY TO: 1. DANIEL STANTON & HANNA STANTON NOTES: 1. UNLESS OTHERWISE NOTED FIELD MEASUREMENTS ARE IN AGREEMENT WITH RECORD MEASUREMENTS. 2. BEARINGS SHOWN HEREON ARE BASED ON A BEARING OF N. 67'08'07" W. ALONG THE CENTERUNE OF AVENUE AU SOLEIL. 3. THE LANDS SHOWN HEREON WERE NOT ABSTRACTED FOR OWNERSHIP, RIGHTS-OF-WAY, EASEMENTS, OR OTHER MATTERS OF RECORDS BY ACCURATE LAND SURVEYORS, INC. 4. OWNERSHIP OF FENCES AND WALLS IF ANY NOT DETERMINED. 5. THIS DRAWING IS THE PROPERTY OF ACCURATE LAND SURVEYORS, INC. AND SHALL NOT BE USW OR REPRODUCTED IN WHOLE OR IN PART WITHOUT WRITTEN AUTHORIZATION. 6. THIS SURVEY IS MADE FOR THE EXCLUSIVE USE OF THE CERTIFIED HEREON, TO BE VALID ONE YEAR FROM THE DATE OF SURVEY AS SHOWN. 7. THE FLOOD ZONE INFORMATION SHOWN HEREON IS FOR THE DWELLABLE STRUCTURE ONLY UNLESS OTHERWISE INDICATE. 9. THE LOCATION OF OVERHEAD U71UTY LINES ARE APPROXIMATE IN NATURE DUE TO THEIR PROXIMITY ABOVE GROUND. SIZE, TYPE & QUANTITY MUST BE VERIFIED PRIOR TO DESIGN OR CONSTRUCTION. FLOOD ZONE DATA: ELEVATIONS: FLOOD ZONE:X REFERENCE BENCHMARK: BASE FLOOD ELEVATION: N/A PALM BEACH COUNTY VERTICAL CONTROL POINT CONTROL PANEL NUMBER: 125109-0981-F "CLUBHOUSE" EFFECTIVE:10-05-2017 ELEVATION - 11.318' NAVD REVISED: DATEOF FIELD SURVEY: 06-05-03 DRAWN BY: MLW FIELD BOOK: 1091-77CHECKED BY: MLW REVISIONS DATE BY REMOVE DRAINFIELD PER CLIENT REQUEST 09-20-18 AL/RLT UPDATE/TOPO SURVEY 18-2817 09-04-18 AL/RLT UPDATE SURVEY & ROOF HEIGHT 13-0745 03-12-13 MLW UPDATE SURVEY 12-3644 11-30-12 AL/RLT UPDATE SURVEY & ROOF HEIGHT 13-0745 03-12-13 MLW CERTIFICATION: THIS IS TO CERTIFY THAT THIS ABOVE GROUND SKETCH OF BOUNDARY SURVEY WAS MADE UNDER MY RESPONSIBLE CHARGE AND IS ACCURATE AND CORRECT TO THE BEST OF MY KNOWLEDGE AND BELIEF.I FURTHER CERTIFY THAT THIS SKETCH MEETS THE CURRENT STANDARDS OF S E A C PRACTICE, ESTABUSHED BY THE BOARD OF PROFESSIONAL SURVEYORS AND MAPPERS, CHAPTER 5J-17, FLORIDA ADMINISTRATIVE CODES. NOT VALID WITHOUT PURSUANT TO SECTION 472.027, FLORIDA STATUTES. THE SIGNATURE AND q THE ORIGINAL RAISED / ZO �SEAL F A FLORIDA �z---- LICENSMAPPER. SURVEYOR AND M ROBERT L. THOMPSON (PRESIDENT) PROFESSIONAL SURVEYOR AND MAPPER No.3869 - STATE OF FLORIDA SHEET 1 OF 1 SCALE 1"=20' SKETCH NUMBER SU -03-3608 R Lu I� N 'r J Cn :Z— L� `! 4i f� C A N S zB D 10 20 GRAPHIC SCALE 1.-20' -LOT r TOPOGRAPHIC SURVEY 93 i'� kI L1 \I.O\S IU Fk. L l I1- OO\\A\U .\RC LE\GTH C3 CHORD DE.\RING N. LINE OF THE N. 3/4 44 - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - OF S.E. 1/40F SECTION 4-46-43 oil OIL R-0 N - NORI. p 2730~.: 1.35'X1.35' ('IIA FI - (II All IF -0I1 `f STB T n ... '.:' y FF ELEVATION lumn It ar PARCEL CONTROL d 20-43-46-04-00-000-5080 -:'... L AT ELEVATION : a� AT THIS ENTRANCE ..... ' AT THIS ENTRANCE '.. N E -I ENCNOACHMENT 5' ahak,link force o 110.00' SET 1/2' IRON ROD & CAP 1-1 S NC .':1 STORY 77510ENCE SET _ 1/2' IRON ROD X X _ z -- X LB 3635 BM BEK'H RA �zns ::. & CAP LB 3635 _ 'p .p X - LLL F.F. ELEVATION.... E"� aAT THIS ENTRANCE: AT m of LCL Old 4.94' p0 > 9°,p00? q1j 8 0.06'-E 15.50'10,98' RON R00 3].11' - & CAP LB 36 35 - �O A, light y0 P.I. NSET PARCEL 2 'q .q I 1/2 -IRON ROD p/ CAP 3635 �q 10' chainlink fence F N I LE Du D °J Na ss. o' :. ❑reoo-1 � $' � •O NAIL pY�._ SITE B.M. bax 9,15 nopo? EA q o g q .q>p rgJp qB O R- > �' I qe? L=28.76' y72s7�8.12 N. LINE OF LOT 93 PLAT UMITS -- - - _ ------ -- SITE BM 5.00' --- .11 SET 1/2' IRON ROD & CAP LB 3635 _ _ 1/2'IRON ROD -------- ! q� i2Y I 'a0. _ ------------- I PERSPA 27, PACE 69. B C.R. FOUND NAIL 25 0' tSET & CAP LB 3635 115.00' \ I caly \` 12' UnUTY ;"I-N.E. NO I.D. . '. P.O.B. N.W. 88, 4j'20• _ AO' EASEMENT 9\11 I tr LOT CORNER 93 Po ER LOT 93 ILL0 ILL � �� AOS ApAp hpool -tPr RtI-LL-I L NO L L L `M L L II ... P . IL L I- LPUl `d 36.81'37.70 LL p L _ L L by LL ¢ >B LL n i0LlI-fes 0•� C) U t 01 M I IL �- n LiI _ L �5' &.1HMk fence -LOT r TOPOGRAPHIC SURVEY 93 i'� kI L1 \I.O\S IU Fk. L l I1- OO\\A\U .\RC LE\GTH C3 CHORD DE.\RING OM 44 PARCEL iL ~�_ 700 g�' YUI - 1MF\i Ce F\T J' z -'. ZL 1. oil OIL R-0 N - NORI. p 2730~.: 11106' ('IIA FI - (II All IF -0I1 `f STB T n ... '.:' y FF ELEVATION CONE CONCRETE 11"1 :CAI -E -:'... L AT ELEVATION : a� AT THIS ENTRANCE ..... ' AT THIS ENTRANCE '.. N E -I ENCNOACHMENT X - U .¢. 1-1 S NC .':1 STORY 77510ENCE - C C, I L TCRLIN'L D - tS\11 -1 It\,- ELET' ELE\'ATION' vPlveIL BM BEK'H RA �zns ::. (ALT:\ _EKICAN LAND TITLE A SOC iTIG\ I N.SYSI -\ATION:ALSOCIETYOFPROFESSIONALSIRIEYORS 0(1'1 - IIUR UI UFP_iR \IL\ Ok IRA-POR11110 LLL F.F. ELEVATION.... E"� aAT THIS ENTRANCE: AT p LCL Old SET 1/2' L P 23.50 e_ n 2.00' 15.50'10,98' RON R00 3].11' - & CAP LB 36 35 - �O A, light y0 P.I. NSET 'q .q I 1/2 -IRON ROD p/ CAP 3635 �q F N I LE Du D °J Na ss. o' :. ❑reoo-1 � $' NAIL pY�._ SITE B.M. bax 9,15 6 EA 1po q� SET/2 1aePndl q o IRON ROD & CAP q� d y h^ 43 LD 35 q R- > �' I R=25.00' L=28.76' y72s7�8.12 T=16.21' 93' I ' �p> qJp sJJ I Po LOT 92 ACCURATE LAND SURVEYORS, INC. L.B. #3635 1150 E. ATLANTIC BLVD. TEL. (954) 782-1441 POMPANO BEACH FLORIDA 33060 FAX. (954) 782-1442 BOUNDARY & TOPOGRAPHIC SURVEY LEGEND OF ABBREVIATIONS: A - CENTRALA-kI i'� kI L1 \I.O\S IU Fk. L l I1- OO\\A\U .\RC LE\GTH C3 CHORD DE.\RING SO FT - SGT: ARE Fk ET I'CI' PCIt\F1\11T CO\IROI 1+ R RADIUS RAF' RIGHT OF 111' PBIR PAL\I BI. A('H C OL\ FY R"1IFIT1 1, I \T -OI I'll PC POI\T OF CI Rt'.1TLRF PT - POINTOF T ANG ENCI- YUI - 1MF\i Ce F\T t4M NATER METER P09 - P01!0 -01 -1 - oil OIL R-0 N - NORI. IIRIf ITll l\FP Y\0 5 SOLI ('IIA FI - (II All IF -0I1 v. [AST STB T NEST FPI FIIRID ^(IWtRk l loll CONE CONCRETE 11"1 :CAI -E 0.11 EEOBOOK CI.FC1HAI\LI!.R -CE BCR O RDCOL T R-: 1PO5 \ID( R \II II D.IDE( 11 'I) Rl-(OROS BI.VO - BOLLE\:\RD PB PI:\T BOOR E -I ENCNOACHMENT DR.B f1FFICl BI RFCOROSB,NIA 1 P - IN(1\ PIPE IR - IROA ROO t F FI\ISfIF.O FLOOR G.1R G\RAGk PER -111T RL;F.-I RGNLI,'\HENT li L I. LI.L T R:L N G V D - NAT, OM _ AL GEODETIC \ ERUCAL DATI SELSEC TIO\ CEUTII.IT ` \T I UE DR 1INAGFTASE HENTCk AE ANCHOR SF LENT {INl Af\ F C C, I L TCRLIN'L D - tS\11 -1 It\,- ELET' ELE\'ATION' :H F 1RL) BM BEK'H RA LF - (HT OlC (ALT:\ _EKICAN LAND TITLE A SOC iTIG\ I N.SYSI -\ATION:ALSOCIETYOFPROFESSIONALSIRIEYORS 0(1'1 - IIUR UI UFP_iR \IL\ Ok IRA-POR11110 2775 AVENUE AU SOLEIL GULFSTREAM, FL 33483 LEGAL DESCRIPTION: LOT 93, AND THE EASTERLY 110 FEET OF THE WESTERLY 272.58 FEET OF THE SOUTHERLY 70 FEET OF THE NORTH 100 FEET OF THE SOUTHEAST 1/4 OF SECTION 4, TOWNSHIP 46 SOUTH, RANGE 43 EAST LYING EAST OF THE U.S. HIGHWAY /1. PALM BEACH COUNTY. FLORIDA BEING MORE PARTICULARLY DESCRIBED AS FOLLOWS: PARCEL 1: LOT 93. PLACE AU SOLEIL ACCORDING TO THE MAP OR PUT THEREOF, AS RECORDED IN PLAT BOOK 27, PACE 69, OF THE PUBUC RECORDS OF PALM BEACH COUNTY. FLORIDA. PARCEL 2: THAT CERTAIN PORTION OF THE NORTH 100 FEET OF THE NORTH 3/4 OF THE SOUTHEAST 1/4 OF SECTION 4, TOWNSHIP 46 SOUTH. RANGE 43 EAST, TOWN OF GULFSTREAM, PALM BEACH COUNTY, FLORIDA, LYING EAST OF THE EASTERLY RIGHT OF WAY UNE OFU.S. HIGHWAY NO. 1 (STATE ROAD NO.5) AND WEST OF THE WESTERLY RIGHT OF WAY UNE OF THE INTRACOASTAL WATERWAY AS SHOWN ON THE PLAT THEREOF, RECORDED IN PLAT BOOK 17, PACE 148, PUBLIC RECORDS OF PLAM BEACH COUNTY, FLORIDA BEING MORE PARTICULARLY DESCRIBED AS FOLLOWS: BEGIN AT THE NORTHWEST CORNER OF LOT 93, PLACE AU SOLIEL, ACCORDING TO THE PLAT THEREOF, RECORDED IN PLAT BOOK 27, PACE 69. PUBLIC RECORDS OF PALM BEACH COUNTY, FLORIDA; THENCE EASTERLY ALONG THE NORTH BOUNDARY LINE OF LOT 93, PLACE AU SOLIEL, A DISTANCE OF 5 FEET; THENCE NORTHERLY AT A RIGHT ANGLE TO PIE NORTH BOUNDARY UNE OF LOT 93, A DISTANCE OF 70 FEET; THENCE EASTERLY ALONG A LINE PARALLEL TO THE NORTH BOUNDARY LINE OF LOT 93. A DISTANCE OF 110 FEET TO A POINT INTERSECTING A LINE DRANK FROM THE NORTHEAST CORNER OF LOT 23 AT A RIGHT ANGLE TO THE NORTH BOUNDARY LINE OF SAID LOT 93. THENCE SOUTHERLY AT A RIGHT ANGLE FOR A DISTANCE OF 70 FEET TO THE NORTHEAST CORNER OF SAID LOT 93; THENCE WESTERLY ALONG THE NORTH BOUNDARY UNE OF Sao LOT 93, FOR A DISTANCE OF 115 FEET TO THE POINT OF BEGINNING, CERTIFY TO: 1. HANNAH STANTON UTILITY 2. UNLESS OTHERWISE NOTED FIELD MEASUREMENTS ARE IN AGREEMENT WITH RECORD MEASUREMENTS. SEMENT 2. BEARINOS SHOWN HEREON ARE BASED ON A BEARING OF N/A. 3. THE LANDS SHOWN HEREON WERE NOT ABSTRACTED FOR OWNERSHIP, RIGHTS-OF-WAY, EASEMENTS, OR OTHER MATTERS OF RECORDS BY ACCURATE LAND SURVEYORS, INC. 4. OWNERSHIP OF FENCES AND WALLS IF ANY NOT DETERMINED. 5. THIS DRAWING IS THE PROPERTY OF ACCURATE LAND SURVEYORS, INC. AND SHALL NOT BE USED OR REPRODUCTED IN WHOLE OR IN PART WITHOUT WRITTEN AUTHORIZATION. 6. THIS SURVEY IS MADE FOR THE EXCLUSIVE USE OF THE CERTIFIED HEREON, TO BE VAUD ONE YEAR FROM THE LAST DATE OF SURVEY AS SHOWN. 7. THE FLOOD ZONE INFORMATION SHOWN HEREON IS FOR THE OWELLABLE STRUCTURE ONLY UNLESS OTHERWISE NDICATED. 8. THE LOCATION OF OVERHEAD UTIUTY LINES ARE APPROXIMATE IN NATURE DUE TO THEIR PROXIMITY ABOVE GROUND. SIZE, TYPE & QUANTITY MUST BE VERIFIED PRIOR TO DESIGN OR CONSTRUCTION. FLOOD ZONE DATA: ELEVATIONS: FLOOD ZONE:X REFERENCE BENCHMARK: BASE FLOOD ELEVATION: N/A PALM BEACH COUNTY BENCHMARK CONTROL PANEL NUMBER: 125109/12099CO977/0981-F CLUBHOUSE ELEV.- 11.288'NAVD EFFECTIVE: 10/5/2017 REVISED: 10/5/2017 DATE OF FIELD SURVEY: 10-18-19 DRAWN BY: AL FIELD BOOK:19-2500 CHECKED BY RLT REVISIONS & SURVEY UPDATES DATE OF SURVEY & BY REVISIONS CERTIFICATION: THIS IS TO CERTIFY THAT THIS ABOVE GROUND SKETCH OF BOUNDARY SURVEY WAS MADE UNDER MY RESPONSIBLE CHARGE AND IS ACCURATE - - AND CORRECT TO THE BEST OF MY KNOWLEDGE AND BELIEF.I FURTHER CERTIFY THAT THIS SKETCH MEETS THE CURRENT STANDARDS OF / C, A PRACTICE, ESTABLISHED BY THE BOARD OF PROFESSIONAL SURVEYORS AND MAPPERS, CHAPTER 5J-17, FLORIDA ADMINISTRATIVE CODES, NOT VALID WITHOUT PURSUANT TO SECTION 472.027, FLORIDA STATUTES. THE SIGNATURE AND / THE ORIGINAL RAISED SEAL OF A FLORIDA >).L� �D-23 LICENSED SURVEYOR i� AND MAPPER. ROBERT L. THOMPSON (PRESIDENT) PROFESSIONAL SURVEYOR AND MAPPER No.3869 - STATE OF FLORIDA SHEET 1 OF 1 1 SCALE 1"=20' SKETCH NUMBER SU -19-2500 Gregory Dunham From: Rob Lehner <rlehner@thelittleclubfl.com> Sent: Wednesday, February 26, 2020 12:21 PM To: Gregory Dunham Cc: rossmcurtis (rossmcurtis@gmail.com) Subject: Pickleball [NOTICE: This message originated outside of the Town of Gulfstream -- DO NOT CLICK on links or open attachments unless you are sure the content is safe.] Good afternoon Greg, This email is to notify the Town of Gulf Stream that the Little Club if officially withdrawing its application for Pickleball. Please confirm that you are in receipt of this message. Thank you. Robert F. 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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 NOR17II1RIl>GE CENTRIi TERRY L. MORTON, JR.. CPA N. RONALD BENNETT, CVA, ABV, CFF, CPA 515 N. FLAGLER DRIVE. SUFIT 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 WW.NHMCPA.COM MARK J. SYMASTER, CFE. CPA RYAN M. SHORE, CFP°. CPA WEI PAN, CPA WILLIAM C. KISKER. CPA March 4, 2020 BELLE GLADE OFFICE 3336 ' E. 2nd STREET POST OFICE BOX 338 The Honorable Mayor and Members of the Town Commission BELLE GLADE, FLORIDA 33430-0338 y TELEPHONE (561) 996-5672 Town of Gulf Stream, Florida FAX (561) 996-6248 We have audited the financial statements of the governmental activities, the business -type activities, each major fund, and the aggregate remaining fund information of the Town of Gulf Stream, Florida (the "Town") for the year ended September 30, 2019. Professional standards require that we provide you with information about our responsibilities under generally accepted auditing standards and Government Auditing Standards, as well as certain information related to the planned scope and timing of our audit. We have communicated such information in our letter to you dated August 7, 2019. Professional standards also require that we communicate to you the following information related to our audit. Significant Audit Findings Qualitative Aspects of Accounting Practices Management is responsible for the selection and use of appropriate accounting policies. The significant accounting policies used by the Town of Gulf Stream, Florida are described in Note 1 to the financial statements- As discussed in Note 1 to the financial statements, the Town changed its accounting policies by adopting the following Statement of Governmental Accounting Standards (GASB Statement) during 2019: • In November 2016 the GASB issued Statement No. 83, Certain Asset Retirement Obligations. This Statement establishes criteria for determining the timing and pattern of recognition of a liability and a corresponding deferred outflow of resources for an asset retirement obligation. Implementation of the Statement did not impact the Town's financial statements. In March 2018 the GASB issued Statement No. 88, Certain Disclosures Related to Debt, including Direct Borrowings and Direct Placements. This Statement improves the information that is disclosed in notes to governmental financial statements related to debt, including direct borrowings and direct placements. It also clarifies which liabilities governments should include when disclosing information related to debt. AMERICAN INSTITUTE OF CERTIFIED PUBLIC ACCOUNTANTS • FLORIDA INSTITUTE OF CERTIFIED PUBLIC ACCOUNTANTS • CPAMERICA INTERNATIONAL The application of existing policies was not changed during 2018. We noted no transactions entered into by the governmental unit during the year for which there is a lack of authoritative guidance or consensus. All significant transactions have been recognized in the financial statements in the proper period. Accounting estimates are an integral part of the financial statements prepared by management and are based on management's knowledge and experience about past and current events and assumptions about future events. Certain accounting estimates are particularly sensitive because of their significance to the financial statements and because of the possibility that future events affecting them may differ significantly from those expected. The most sensitive estimates affecting the governmental activities, business -type activities, and Enterprise Fund's financial statements were: • Management's estimate of depreciation expense which is based on the estimated useful lives using the straight line method. We evaluated the key factors and assumptions used to develop the useful lives in determining that they are reasonable in relation to the financial statements taken as a whole. • Management's estimate of the allowance for doubtful accounts which is based on historical revenues, historical loss levels, and an analysis of the collectability of individual accounts. We evaluated the key factors and assumptions used to develop the allowance for doubtful accounts in determining that it is reasonable in relation to the financial statements taken as a whole. • Management's estimate of the liability for the implicit rate subsidy under the defined benefit other postemployment benefit plan discussed in Note 9 to the financial statements. We evaluated the key factors and assumptions used to develop the liability for the implicit rate subsidy in determining that it is reasonable in relation to the financial statements taken as a whole. The financial statement disclosures are neutral, consistent and clear. Difficulties Encountered in Performing the Audit We encountered no difficulties in dealing with management in performing and completing our audit. Management was helpful and cooperative throughout our audit. Corrected and Uncorrected Misstatements Professional standards require us to accumulate all known and likely misstatements identified during the audit, other than those that are trivial, and communicate them to the appropriate level of management. Misstatements are often minor in nature, such as rounding of numbers, timing differences, and expenditures paid after year end for products or services received prior to year end. The adjusting journal entries presented in Appendix I represent misstatements detected during the audit process and were corrected by management prior to the preparation of the financial statements. A summary of uncorrected misstatements is presented in Appendix Il. Management has determined that their effects are immaterial, both individually and in the aggregate, to each opinion unit's financial statements taken as a whole. 2 Disagreements with Management For purposes of this letter, a disagreement with management is a financial accounting, reporting, or auditing matter, whether or not resolved to our satisfaction, that could be significant to the financial statements or the auditor's report. We are pleased to report that no such disagreements arose during the course of our audit. Management Representations We have requested certain representations from management that are included in the management representation letter dated February 25, 2020. A copy of that letter is presented in Appendix III. Management Consultations with Other Independent Accountants In some cases, management may decide to consult with other accountants about auditing and accounting matters, similar to obtaining a "second opinion" on certain situations. If a consultation involves application of an accounting principle to the Town of Gulf Stream, Florida's financial statements or a determination of the type of auditor's opinion that may be expressed on those statements, our professional standards require the consulting accountant to check with us to determine that the consultant has all the relevant facts. To our knowledge, there were no such consultations with other accountants. Other Audit Findings or Issues We generally discuss a variety of matters, including the application of accounting principles and auditing standards, with management each year prior to retention as the governmental unit's auditors. However, these discussions occurred in the normal course of our professional relationship and our responses are not a condition to our retention. In planning and performing our audit of the financial statements, we considered the Town's internal control over financial reporting (internal control) to determine the audit procedures that are appropriate in the circumstances for the purpose of expressing our opinions on the financial statements, but not for the purpose of expressing an opinion on the effectiveness of the Town's internal control. Accordingly, our audit procedures would not necessarily identify all deficiencies in internal control that might be significant deficiencies or material weaknesses. However, we noted one item which is reported in our Independent Auditor's Report on Internal Control Over Financial Reporting and on Compliance and Other Matters Based on an Audit of Financial Statements Performed in Accordance with Government Auditing Standards dated February 25, 2020. Other Matters We applied certain limited procedures to management's discussion and analysis and the budgetary comparison data, which are required supplementary information (RSI) that supplements the basic financial statements. Our procedures consisted 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 did not audit the RSI and do not express an opinion or provide any assurance on the RSI. 3 This information is intended solely for the use of the Town Commission, and management of the Town of Gulf Stream, Florida, and is not intended to be and should not be used by anyone other than these specified parties. Very truly yours, Nowlen, Holt & Miner, P.A. 4 APPENDIX I Prepared by Gulf Stream 13956 Adjusting Journal Entries Page 1 Reviewed by 155-20200-000-00 Accounts Payable 361,299.00 155-20201-000-00 Retainage Payable 225,521.00 155-53420-000-00 Cont Svcs - UG Construction 586,820.00 586,820.00 TO RECLASSIFY ACCOUNTS PAYABLE IN UNDERGROUND FUND AJE04 Adjusting 09/30/19 001-20200-000-00 Accounts Payable 46,021.00 001-36990-000-00 Other Miscellaneous Revenue 3,600.00 001-56400-541-10 CapitalOutlay- Streets 42,421.00 46,021.00 TO RECLASSIFY RETAINAGE PAID AJE05 Adjusting 09/30/19 155-32520-000-00 Assessment Revenues 34,831.00 Date 155-36901-000-00 Admin Fee Revenue 13,457.00 155-36120-000-00 Interest Revenue on Assessment Account 155-11501-000-00 Assessment Receivable 15,507.00 Net Income Reference Type Number Description Debit Credit Effect AJE01 Adjusting 09/30/19 (1.00) TO ADJUST TO ALLOC ATION TO 001-20700-401-00 Due to Other Funds 6,659.00 RECEIVED 001-11509-000-00 Miscellaneous Receivable 6,659.00 101-10500-000-00 Taxes Receivable 6,659.00 101-13100-001-00 Due From General Fund 6,659.00 0.00 TO RECLASSIFY INFRASTRUCTURE SURTAXES RECEIVABLE. AJE02 Adjusting 09/30/19 001-11509-000-00 Miscellaneous Receivable 12,688.00 001-31310-000-00 Franchise Fees - FPL 12,688.00 12,688.00 TO POST CLIENT ENTRY TO CORRRECT FPL FRANCHISE FEE RECEIVABLE AND REVENUE. AJE03 Adjusting 09/30/19 155-20200-000-00 Accounts Payable 361,299.00 155-20201-000-00 Retainage Payable 225,521.00 155-53420-000-00 Cont Svcs - UG Construction 586,820.00 586,820.00 TO RECLASSIFY ACCOUNTS PAYABLE IN UNDERGROUND FUND AJE04 Adjusting 09/30/19 001-20200-000-00 Accounts Payable 46,021.00 001-36990-000-00 Other Miscellaneous Revenue 3,600.00 001-56400-541-10 CapitalOutlay- Streets 42,421.00 46,021.00 TO RECLASSIFY RETAINAGE PAID AJE05 Adjusting 09/30/19 155-32520-000-00 Assessment Revenues 34,831.00 155-36901-000-00 Admin Fee Revenue 13,457.00 155-36120-000-00 Interest Revenue on Assessment 21,373.00 155-11501-000-00 Assessment Receivable 15,507.00 155-22301-000-00 Deferred Revenue 15,508.00 155-31104-000-00 NAV Taxes - Fees 281.00 155-36120-000-00 Interest Revenue on Assessment 281.00 (1.00) TO ADJUST TO ALLOC ATION TO ACTUALO ON ASSESSMENTS RECEIVED Prepared by Gulf Stream 13956 Adjusting Journal Entries Page 2 Reviewed by Date Account Net Income Reference Type Number Description Debit Credit Effect Wor A.II-:07 Adjusting 09/30/19 951-23991-000-00 Accrued Compensated Absences 11,176.00 951-18100-000-00 Amount to Be Provided 11,176.00 401-21602-000-00 Accrued Compensated Absences 205.00 401-52300-530-10 Life and Health Insurance 205.00 205.00 TO POST CLIENT ENTRY TO ADJUST ACCRUED COMPENSATED ABSCENCES TO ACTUAL AJ[08 Adjusting 09/30/19 001-20700-401-00 Due to Other Funds 7,725.00 001-11501-000-00 Accounts Receivable - Garbage 7,725.00 401-13100-001-00 Due From General Fund 7,725.00 401-34331-000-00 Water Sales 41,859.00 401-11501-000-00 Accounts Receivable - Water 52,238.00 401-11503-000-00 Accounts Receivable - Reserves 2,654.00 41,859.00 TO ADJUST ACCOUNTS RECEIVABLE TO ACTUAL. AR -09 Adjusting 09/30/19 401-11502-000-00 Accounts Receivable - Unbilled 13,918.00 401-34331-000-00 Water Sales 13,918.00 13,918.00 TO RECORD UNBILLED WATER REVENUE. A.1 F 10 Adjusting 09/30/19 951-20390-000-00 Note Payable 247,783.00 951-18100-000-00 Amount to Be Provided 247,783.00 0.00 TO ADJUST NOTE PAYABLE TO ACTUAL. AJ L I I Adjusting 09/30/19 401-55900-530-10 Depreciation Expense 59,201.00 401-16590-000-00 Accum. Deprec.-Imp Other T Bld 50,746.00 401-16790-000-00 Accumulated Depr - Equip/ Furu 8,455.00 (59,201.00) TO ADJUSTE CAPITAL ASSETS TO ACTUAL. Prepared by Gulf Stream 13956 Adjusting Journal Entries Page 3 Reviewed by Date Account Net Income Reference Type Number Description Debit Credit Effect AJE12 Adjusting 09/30/19 901-16290-000-00 Buildings 8,450.00 901-16490-000-00 Improvements Other Than Bldg. 555,841.00 901-16690-000-00 Equipment and Furniture 50,106.00 901-16990-000-00 Construction in Process 479,607.00 901-16610-000-00 Intangible Assets 10,237.00 901-16390-000-00 Accumulated Depr - Buildings 37,924.00 901-16590-000-00 Accum. Deprec.-Imp Other T Bld 107,017.00 901-16790-000-00 Accumulated Depr - Equip/ Fum 42,121.00 901-16650-000-00 Accumulated Amortization- Intang 512.00 901-28000-000-00 Investment in General Fixed As 42,547.00 TO POST CLEINT ENTRY TO ADJUST CAPITAL ASSETS TO ACTUAL. TOTAL 0.00 1,768,893.00 1,768,893.00 642,309.00 APPENDIX II ALG (2119) 1 Index ALG -CX -12.2: Audit Difference Evaluation Form Governmental Unit: Gulf Stream Financial Statement Date: 9/30/2019 Completed by: Date: Opinion Unit: Business -type Activities / Enterprise Fund A Listing of Known Audit Differences Over: $2,000 Instructions: This form may be used to accumulate audit differences (AD) greater than the amount considered trivial (documented at Step 5 of ALG -CX -2.1). This form should not include normal closing entries. At the end of the audit, evaluate all uncorrected audit differences, individually and in the aggregate, in the context of individual opinion units and conclude on whether they materially misstate the financial statements of an opinion unit taken as a whole. Thus, a separate "Audit Difference Evaluation Form" should be prepared for each opinion unit. Before evaluating the effect of uncorrected misstatements, reassess whether materiality is still appropriate based on the entity's actual financial results. The notes following the table provide explanations and a listing of qualitative considerations in evaluating materiality. The form allows for quantifying the effect of misstatements, using both the rollover and iron curtain methods, as appropriate. You need to be familiar with the guidance in section 1010 before completing this form. Financial Statement Effect—Amount of Over- (Under-) statement of: ange m Fund Factual (F), Fund Balance/ Description (Nature) of Judgmental (J), Work- Total Total Working Balance/Net Net Audit Difference AD or Projected P Cause paper Ref. Assets Liabilities Cap. Position Revenues Ex en. Position Deferred Revenue Factual Unknown WF-FF.0 -4,025 4,025 4,025 4,025 Purchased Water Factual Unknown WF -30.1 3,505 -3,505 3,505 -3,505 Total 0 -520 0 520 4,025 3,505 520 Less audit adjustments subsequently booked Net unadjusted AD—current year (iron curtain method) 0 -520 0 520 4,025 3,505 520 Effect of unadjusted AD—prior years Combined current year and prior year AD (rollover method) 0 -520 0 520 4,025 3,505 520 Financial statement caption totals 4,089,845 42,347 4,047,498 1,248,546 949,769 298,777 Current year AD as % of F/S captions (iron curtain method) 0.00% -1.23% 0.00% 0.01% 0.32% 0.37% 0.17% Current and prior year AD as % of F/S captions rollover method 0.00% -1.23% 0.00% 0.01% 0.32% 0.37% 0.17% ALG -CX -12.2 APPENDIX III TOWN OF GULF STREAM PALM BEACH COUNTY, FLORIDA COMMISSIONERS SCOTT W. MORGAN, Mayor THOMAS M. STANLEY, Vice -Mayor PAUL A. LYONS, JR. JOAN K.ORTHWEIN DONNA S. WHITE Nowlen, Holt & Miner, P.A. Certified Public Accountants 515 North Flagler Drive, Suite 1700 West Palm Beach, FL 33401 Gentlemen: February 25, 2020 Telephone (561)276-5116 Fax (561)737-0188 Town Manager GREGORY L. DUNHAM Town Clerk RITA L. TAYLOR This representation letter is provided in connection with your audit of the financial statements of the Town of Gulf Stream, Florida, which comprise the respective financial position of the governmental activities and each major fund as of September 30, 2019, and the respective changes in financial position for the year then ended, and the related notes to the financial statements, for the purpose of expressing opinions as to whether the financial statements are presented fairly, in all material respects, in accordance with accounting principles generally accepted in the United States of America (U.S. GAAP). Certain representations in this letter are described as being limited to matters that are material. Items are considered material, regardless of size, if they involve an omission or misstatement of accounting information that, in light of surrounding circumstances, makes it probable that the judgment of a reasonable person relying on the information would be changed or influenced by the omission or misstatement. An omission or misstatement that is monetarily small in amount could be considered material as a result of qualitative factors. We confirm, to the best of our knowledge and belief, as of February 25, 2020, the following representations made to you during your audit. Financial Statements I ) We have fulfilled our responsibilities, as set out in the terms of the audit engagement letter dated August 7, 2019, including our responsibility for the preparation and fair presentation of the financial statements in accordance with U.S. GAAP and for preparation of the supplementary information in accordance with the applicable criteria. 2) The financial statements referred to above are fairly presented in conformity with U.S. GAAP and include all properly classified funds and other financial information of the primary govenunent and all component units required by generally accepted accounting principles to be included in the financial reporting entity. I 100 SEA ROAD, GULF STREAM, FLORIDA 33483 3) We acknowledge our responsibility for the design, implementation, and maintenance of internal control relevant to the preparation and fair presentation of financial statements that are free from material misstatement, whether due to fraud or error. 4) We acknowledge our responsibility for the design, implementation, and maintenance of internal control to prevent and detect fraud. 5) Significant assumptions we used in making accounting estimates, including those measured at fair value, are reasonable. 6) Related party relationships and transactions, including revenues, expenditures/expenses, loans, transfers, leasing arrangements, and guarantees, and amounts receivable from or payable to related parties have been appropriately accounted for and disclosed in accordance with the requirements of U.S. GAAP. 7) Adjustments or disclosures have been made for all events, including instances of noncompliance, subsequent to the date of the financial statements that would require adjustment to or disclosure in the financial statements. 8) The effects of uncorrected misstatements are immaterial, both individually and in the aggregate, to the financial statements as a whole for each opinion unit. A list of uncorrected misstatements is attached to this letter. 9) The effects of all known actual or possible litigation, claims, and assessments have been accounted for and disclosed in accordance with U.S. GAAP. 10) Guarantees, whether written or oral, under which the Town of Gulf Stream, Florida is contingently liable, if any, have been properly recorded or disclosed. 11) We have not completed the process of evaluating the impact that will result from adopting Governmental Accounting Board Statements (GASB) No. 84, 87, 90, 91, and 92 as discussed in Note I to the financial statements. The Town of Gulf Stream, Florida is therefore unable to disclose the impact that adopting GASB No. 84, 87, 90, 91 , and 92 will have on its financial position and the results of its operations when the Statements are adopted. Information Provided 12) We have provided you with: a) Access to all information, of which we are aware, that is relevant to the preparation and fair presentation of the financial statements, such as records, documentation, and other matters. b) Additional information that you have requested from us for the purpose of the audit. c) Unrestricted access to persons within the entity from whom you determined it necessary to obtain audit evidence. d) Minutes of the meetings of Town Commission or summaries of actions of recent meetings for which minutes have not yet been prepared. 13) All material transactions have been recorded in the accounting records and are reflected in the financial statements. 14) We have disclosed to you the results of our assessment of the risk that the financial statements may be materially misstated as a result of fraud. 15) We have no knowledge of any fraud or suspected fraud that affects the Town and involves: a) Management, 2 b) Employees who have significant roles in internal control, or c) Others where the fraud could have a material effect on the financial statements. 16) We have no knowledge of any allegations of fraud or suspected fraud affecting the Town's financial statements communicated by employees, former employees, regulators, or others. 17) We have no knowledge of instances of noncompliance or suspected noncompliance with provisions of laws, regulations, contracts, or grant agreements, or abuse, whose effects should be considered when preparing financial statements. 18) We have disclosed to you all known actual or possible litigation, claims, and assessments whose effects should be considered when preparing the financial statements. 19) We have disclosed to you the identity of the entity's related parties and all the related party relationships and transactions of which we are aware. Government—specific 20) There have been no communications from regulatory agencies concerning noncompliance with, or deficiencies in, financial reporting practices. 2 1 ) We have a process to track the status of audit findings and recommendations. 22) We have identified to you any previous audits, attestation engagements, and other studies related to the audit objectives and whether related recommendations have been implemented. 23) We have provided our views on reported findings, conclusions, and recommendations, as well as our planned corrective actions, for the report. 24) The Town has no plans or intentions that may materially affect the carrying value or classification of assets, liabilities, or equity. 25) We are responsible for compliance with the laws, regulations, and provisions of contracts and grant agreements applicable to us, including tax or debt limits and debt contracts; and legal and contractual provisions for reporting specific activities in separate funds. 26) There are no violations or possible violations of budget ordinances, laws and regulations (including those pertaining to adopting, approving, and amending budgets), provisions of contracts and grant agreements, tax or debt limits, and any related debt covenants whose effects should be considered for disclosure in the financial statements, or as a basis for recording a loss contingency, or for reporting on noncompliance. 27) As part of your audit, you assisted with preparation of the financial statements, related notes, and the Annual Financial Report to be filed with the Florida Department of Financial Services. We acknowledge our responsibility as it relates to those nonaudit services, including that we assume all management responsibilities; oversee the services by designating an individual within senior management, who possesses suitable skill, knowledge, or experience; evaluate the adequacy and results of the services performed; and accept responsibility for the results of the services. We have reviewed, approved, and accepted responsibility for those financial statements, related notes, and the Annual Financial Report to be filed with the Florida Department of Financial Services. 28) In order to provide oversight of the financial statement preparation services provided by you at an appropriate level, we have established effective review policies and procedures including the performance of the following functions: a) Reconcile general ledger amounts to the draft statements utilizing grouping schedules provided by you. b) Review all supporting documentation and explanations for journal entries you proposed and approve the entries. c) Review and approve schedules and calculations supporting amounts included in the notes to the financial statements. 29) The Town has satisfactory title to all owned assets, and there are no liens or encumbrances on such assets nor has any asset been pledged as collateral. 30) The Town has complied with all aspects of contractual agreements that would have a material effect on the financial statements in the event of noncompliance. 3l ) The financial statements include all component units as well as joint ventures with an equity interest, and properly disclose all other joint ventures and other related organizations. 32) The financial statements properly classify all funds and activities, in accordance with GASB Statement No. 34. 33) All funds that meet the quantitative criteria in GASBS Nos. 34 and 37 for presentation as major are identified and presented as such and all other funds that are presented as major are particularly important to financial statement users. 34) Components of net position (net investment in capital assets; restricted; and unrestricted) and classifications of fund balance (nonspendable, restricted, committed, assigned, and unassigned) are properly classified and, if applicable, approved. 35) Provisions for uncollectible receivables have been properly identified and recorded. 36) Expenses have been appropriately classified in or allocated to functions and programs in the statement of activities, and allocations have been made on a reasonable basis. 37) Revenues are appropriately classified in the statement of activities within program revenues, general revenues, contributions to term or permanent endowments, or contributions to permanent fund principal. 38) Interfund and internal activity and balances have been appropriately classified and reported. 39) Deposits and investment securities and derivative instruments are properly classified as to risk and are properly disclosed. 40) Capital assets, including infrastructure and intangible assets, are properly capitalized, reported, and, if applicable, depreciated. 41) We have appropriately disclosed the Town's policy to first apply restricted resources when an expense is incurred for purposes for which both restricted and unrestricted net position is available and have determined that net position is properly recognized under the policy. 42) We are following our established accounting policy regarding which resources (that is, restricted, committed, assigned, or unassigned) are considered to be spent first for expenditures for which more than one resource classification is available. That policy determines the fund balance classifications for financial reporting purposes. 43) We acknowledge our responsibility for the required supplementary infonnation (RSI). The RSI is measured and presented within prescribed guidelines and the methods of measurement and presentation have not changed from those used in the prior period. We have disclosed to you any significant assumptions and interpretations underlying the measurement and presentation of the RSI. 4 44) We agree with the findings of the actuary in evaluating the Town's OPEB liability and have adequately considered the qualifications of the actuary in determining the amounts and disclosure used in the financial statements and underlying accounting records. We did not give or cause any instructions to be given to the actuary with respect to the values or amounts derived in an attempt to bias their work, and we are not aware of any matters that have had an impact on the independence or objectivity of the actuary. We believe the actuarial assumptions and methods used to measure the Town's OPEB liability and costs for financial accounting purposes are appropriate in the circumstances. 45) During the fiscal year ended September 30, 2019, the Town expended less than $750,000 in federal awards and less than $750,000 in state financial assistance, and the Town is not required to have a Federal Single Audit or a State Single Audit. 46) During the course of your audit, you may have accumulated records containing data that should be reflected in our books and records. All such data have been so reflected. Accordingly, copies of such records in your possession are no longer needed by the town 47) We understand that it is management's responsibility to monitor the Town's financial condition, and that your financial condition assessment was based in part on representations made by management and the review of financial information provided by management. 48) During the fiscal year ended September 30, 2019, the Town has not met any of the following financial emergency conditions specified in Section 218.503(1), Florida Statutes: a) Failure within the same fiscal year in which due to pay short-term loans or failure to make bond debt service or other long-term debt payments when due, as a result of a lack of funds. b) Failure to pay uncontested claims from creditors within 90 days after the claim is presented, as a result of a lack of funds. c) Failure to transfer at the appropriate time, due to lack of funds: 1. Taxes withheld on the incorne of employees; or 2. Employer and employee contributions for: i. Federal social security; or ii. Any pension, retirement, or benefit plan of an employee. d) Failure for one pay period to pay, due to lack of funds: 1. Wages and salaries owed to employees; or 2. Retirement benefits owed to former employees. Gregory Du am Town Manager 11�V,11410L-� Rebecca Tew Chief Financial Officer " " a �� h �� _ , �� �� ' R ' ' _ t , �� 1 ��r h i �� ��+ L , r t t N C J s ' 1 ' �� o ^ ` I I , t TOWN OF GULF STREAM, FLORIDA SEPTEMBER 30, 2019 TABLE OF CONTENTS Pages Independent Auditor's Report 1-2 Management's Discussion and Analysis (required supplementary information) 3-12 Basic Financial Statements Government -wide Financial Statements Statement of Net Position 13 Statement of Activities 14-15 Fund Financial Statements Balance Sheet — Governmental Funds 16 Reconciliation of the Balance Sheet — Governmental Funds to the Statement of Net Position 17 Statement of Revenues, Expenditures, and Changes in Fund Balance - Governmental Funds 18 Reconciliation of the Statement of Revenues, Expenditures, and Changes in Fund Balance of the Governmental Funds to the Statement of Activities 19 Statement of Net Position — Proprietary Fund 20 Statement of Revenues, Expenses, and Changes in Fund Net Position — Proprietary Fund 21 Statement of Cash Flows — Proprietary Fund 22 Notes to the Financial Statements 23-52 Required Supplemental Information Other Than MD&A Schedule of Revenues, Expenditures, and Changes in Fund Balance — Budget and Actual — General Fund 53-54 Notes to the Budgetary Required Supplemental Information 55 Schedule of Changes in Total OPEB Liability 56 Other Reports Independent Auditor's Report on Internal Control Over Financial Reporting and on Compliance and Other Matters Based on an Audit of Financial Statements Performed in Accordance with Government Auditing Standards 57-59 Management Letter in Accordance with the Rules of the Auditor General of the State of Florida 60-62 Independent Accountant's Report on Compliance with Section 218.415, Florida Statutes 63 Chief Financial Officer's Affidavit in Accordance with Section 163.31801, Florida Statutes 64 NH 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. PLAGLER 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) 6.59-3060 FAX (561) 835-0628 W W W.NHMCPA.COM MARK J. BYMASTER. CFE, CPA RYAN M. SHORE, CFP', CPA WEI PAN, CPA INDEPENDENT AUDITOR'S REPORT WILLIAM C. KISKER, CPA FFICE The Honorable Mayor and Members of the Town Commission BELLE GLADE 333 S.E. 2nd STREET POST OFFICE BOX 338 Town of Gulf Stream, Florida BELLE GLADE, FLORIDA 33430-0338 TELEPHONE (561) 996-5612 FAX (561) 996-6248 Report on the Financial Statements We have audited the accompanying financial statements of the governmental activities, the business -type activities, each major fund, and the aggregate remaining fund information of the Town of Gulf Stream, Florida, as of and for the year ended September 30, 2019, and the related notes to the financial statements, which collectively comprise the Town's basic financial statements as listed in the table of contents. Management's Responsibility for the Financial Statements Management is responsible for the preparation and fair presentation of these financial statements in accordance with accounting principles generally accepted in the United States of America; this includes the design, implementation, and maintenance of internal control relevant to the preparation and fair presentation of financial statements that are free from material misstatement, whether due to fraud or error. Auditor's Responsibility Our responsibility is to express opinions on these financial statements based on our audit. We conducted our audit in accordance with auditing standards generally accepted in the United States of America and the standards applicable to financial audits contained in Government Auditing Standards, issued by the Comptroller General of the United States. Those standards require that we plan and perform the audit to obtain reasonable assurance about whether the financial statements are free from material misstatement. An audit involves performing procedures to obtain audit evidence about the amounts and disclosures in the financial statements. The procedures selected depend on the auditor's judgment, including the assessment of the risks of material misstatement of the financial statements, whether due to fraud or error. In making those risk assessments, the auditor considers internal control relevant to the entity's preparation and fair presentation of the financial statements in order to design audit procedures that are appropriate in the circumstances, but not for the purpose of expressing an opinion on the effectiveness of the entity's internal control. Accordingly, we express no such opinion. 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 believe that the audit evidence we have obtained is sufficient and appropriate to provide a basis for our audit opinions. AMERICAN INSTITUTE OF CERTIFIED PUBLIC ACCOUNTANTS • FLORIDA INSTITUTE OF CERTIFIED PUBLIC ACCOUNTANTS • CPAMERICA INTERNATIONAL Opinions In our opinion, the financial statements referred to above present fairly, in all material respects, the respective financial position of the governmental activities, the business -type activities, each major fund, and the aggregate remaining fund information of the Town of Gulf Stream, Florida, as of September 30, 2019, and the respective changes in financial position, and where applicable, cash flows thereof for the year then ended in accordance with accounting principles generally accepted in the United States of America. Other Matters Required Supplementary Information Accounting principles generally accepted in the United States of America require that the management's discussion and analysis on pages 3 through 12, the budgetary comparison information on pages 53 through 55, and the Schedule of Changes in Total OPEB Liability on page 56 be presented to supplement the 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. We have applied certain limited procedures to the required supplementary information in accordance with auditing standards generally accepted in the United States of America, which consisted of inquiries of management about 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 do 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 any assurance. Other Reporting Required by Government Auditing Standards In accordance with Government Auditing Standards, we have also issued our report dated February 25, 2020, on our consideration of the Town of Gulf Stream, Florida's internal control over financial reporting and on our tests of its compliance with certain provisions of laws, regulations, contracts, and grant agreements and other matters. The purpose of that report is solely to describe the scope of our testing of internal control over financial reporting and compliance and the results of that testing, and not to provide an opinion on the effectiveness of the Town of Gulf Stream, Florida's internal control over financial reporting or on compliance. That report is an integral part of an audit performed in accordance with Government Auditing Standards in considering the Town of Gulf Stream, Florida's internal control over financial reporting and compliance. West Palm Beach, Florida February 25, 2020 2 Management's Discussion and Analysis The Town of Gulf Stream's (the "Town") discussion and analysis is designed to: ➢ Assist the reader in focusing on significant financial issues ➢ Provide an overview of the Town's financial activity ➢ Identify changes in the Town's financial position ➢ Identify any material deviations from the financial plan (approved budget) ➢ Identify individual fund issues or concerns Since the Management's Discussion and Analysis (MD&A) is designed to focus on the current year's activities, resulting changes and currently known facts, please read it in conjunction with the Town's financial statements, which follow this section. FINANCIAL HIGHLIGHTS ➢ The assets plus deferred outflows of resources of the Town of Gulf Stream exceeded its liabilities plus deferred inflows of resources at the close of the most recent fiscal year by $13,441,329 (net position). ➢ The governmental activities revenues were $6,094,331 at the close of fiscal year 2019. ➢ The business -type activities revenues were $1,248,546 at the close of fiscal year 2019. ➢ The total cost of all Town programs was $5,977,314 during the fiscal year 2019. ➢ At the end of the 2019 fiscal year, unassigned fund balance for the General Fund was increased by $721,394 and ending Fiscal Year 2019 with a total of $5,669,187 or 126% of total General Fund expenditures which totaled $4,510,398 at the end of Fiscal Year 2019. USING THIS REPORT As the Town of Gulf Stream strives for transparency in government, the following graphic is provided for your review to help you navigate this document. MD&A BASIC FINANCIAL STATEMENTS REQUIRED SUPPLEMENTAL INFORMATION Management's Discussion & Analysis (Required supplemental information) (pages 3-12) Government -wide Financial Fund Financial Statements Statements (pages 13-15) (Pages 16-22) Notes to the Financial Statements (Pages 23-52) Required supplementary information (Other than MD&A) (Pages 53-56) 3 Management's Discussion and Analysis The financial statement's focus is on both the Town as a whole (government -wide) and on the major individual funds. Both perspectives (government -wide and major fund) allow the user to address relevant questions, broaden a basis for comparison (year to year or government to government), and enhance the Town's accountability. Government -Wide Financial Statements The government -wide financial statements are designed to provide readers with a broad overview of the Town of Gulf Stream's finances, in a manner similar to a private -sector business. The Statement of Net Position includes all of the government's assets, deferred outflows of resources, liabilities, and deferred inflows of resources. All of the current year's revenues and expenses are accounted for in the Statement of Activities regardless of when cash is received or paid. The two government -wide statements report the Town's net position and how it has changed. Net position is the difference between the Town's (a) assets plus deferred outflows of resources and (b) liabilities plus deferred inflows of resources. It is one way to measure the Town's financial health or financial position. Over time, increases or decreases in the Town's net position are indicators of whether its financial health is improving or deteriorating. You will need to consider other non-financial factors, however, such as changes in the Town's property tax base and the condition of the Town's infrastructure, to assess the overall health of the Town. In the Statement of Net Position and the Statement of Activities, we divide the Town into two kinds of activities: ➢ Governmental activities — Most of the Town's basic services are reported here, including the police, public services and general administration. Property taxes, franchise fees and state shared revenue finance most of these activities. ➢ Business -type activities — The Town charges a fee to customers to help it cover all or most of the cost of certain services it provides. Fund Financial Statements Our analysis of the Town's major funds begins on page 10. The fund financial statements provide detailed information about the most significant funds — not the Town as a whole. Funds are accounting devices that the Town uses to keep track of specific sources of funding and spending for a particular purpose. ➢ Governmental Funds — Most of the Town's basic services are included in governmental funds, which focus on (1) how cash and other financial assets can be readily converted to cash flow and (2) the balances left at year-end that are available for spending. Consequently, the governmental fund statements provide a short-term view that helps you determine whether there are more or fewer financial resources that can be spent in the near future to finance the Town's programs. ➢ Proprietary Funds — Services for which the Town charges customers a fee are generally reported in proprietary funds. Proprietary funds, like the government -wide statements, provide both long and short-term financial information. 11 Management's Discussion and Analysis ■ The Town's enterprise fund (one type of proprietary fund) is the same as its business type activities, but provides more detail and additional information, such as cash flows. FINANCIAL ANALYSIS OF THE TOWN AS A WHOLE Net Position The Town's combined net position for the fiscal year ending 2019 is reported at $13,441,329. Net position of the Town's governmental activities for the fiscal year ending 2019 is $9,393,831. The net position of our business -type activities is reported at $4,047,498 for the fiscal year ending 2019. Overall the financial position of the total primary government increased $1,365,563 during the current fiscal year. Net position for the governmental activities increased $1,066,786 and net position for the business -type activities increased $298,777. Current and Other Assets Capital Assets Total Assets Deferred Outflows of Resources Current and Other Liabilities Long Term Liabilities Total Liabilities Deferred Inflows ofResources Net Investment in Capital Assets Restricted - Dredging Projects Restricted - Underground Utilities Restricted - Infrastructure Projects Restricted - Health reimbursement Restricted - Repairs & replacements Unrestricted Total Net Position Town of Gulf Stream Net Position September 30, 2018 and 2019 Governmental Activities 2018 2019 Business -type Activities 2018 2019 Total 2018 2019 $ 7,859,402 $ 8,086,123 $ 2,134,364 $ 2,447,978 $ 9,993,766 $ 10,534,101 2,666,376 2,623,829 1,654,159 1,641,867 4,320,535 4,265,696 10,525,778 10,709,952 3,788,523 4,089,845 14,314,301 14,799,797 14,481 14,481 1,032,126 418,265 37,500 41,294 1,069,626 459,559 1,165,682 888,233 2,302 1,053 1,167,984 889,286 2,197,808 1,306,498 39,802 42,347 2,237,610 1,348,845 925 24,104 925 24,104 2,666,376 2,623,829 1,654,159 1,641,867 4,320,535 4,265,696 17,820 17,820 17,820 17,820 635,777 371,464 635,777 371,464 116,783 186,811 116,783 186,811 57,000 57,000 528,252 664,336 528,252 664,336 4,890,289 6,136,907 1,566,310 1,741,295 6,456,599 7,878,202 $ 8,327,045 $ 9,393,831 $ 3,748,721 $ 4,047,498 $ 12,075,766 $ 13,441,329 5 Management's Discussion and Analysis Changes in Net Position The Statement of Activities presents information showing how the government's net position changed during the most recent fiscal year. All changes in net position are reported as soon as the underlying event giving rise to the change occurs, regardless of the timing of related cash flows. Thus, revenues and expenses are reported in this statement for some items that will only result in cash flows in the future fiscal periods (i.e., uncollected taxes and earned, but unused vacation leave). ➢ At the end of Fiscal Year 2019, there was an increase in the total net position from Fiscal Year 2018 for governmental activities which totaled $1,066,786. The 2019 net position total for governmental activities, which includes the General Fund and the Special Assessment Fund, was $9,393,831. Overall, the Town incurred an increase of $116,594 in expenses for governmental activities from Fiscal Year 2018 to Fiscal Year 2019. The majority of this increase in expenses was directly related to on the ongoing legal expenditures that the town has been embroiled in since 2012. There was a decrease in expenditures for the physical environment which includes Phase II of the Undergrounding Project and capital outlay in the General Fund. During Fiscal Year 2019, the remaining balance due to FPL and Comcast for Phase II of the Undergrounding was paid. The increase in net position was also due partly in the decrease in general government capital outlay from Fiscal Year 2018 to Fiscal Year 2019 with the completion of the Town Hall expansion in July 2018. ➢ The increase in business -type net position was $298,777 from Fiscal Year 2018 to Fiscal Year 2019. There was a slight increase in water sales revenue and investment interest earned in the Town's Enterprise Fund, also known as the Water Fund. Expenses also increased from Fiscal Year 2018 to Fiscal Year 2019, primarily in the purchase of water from the City of Delray Beach. The town continues to collect a "Reserve Fee" which is the primary source of the net increase. This reserve fee will be used for future infrastructure repair and replacement cost. During Fiscal Year 2019 the town began the design and planning for the first major water infrastructure project of the 10 Year CIP (Capital Improvement Plan) which was approved by the commission in Fiscal Year 2018. 0 Management's Discussion and Analysis Town of Gulf Stream Changes in Net Position For the Fiscal Years Ended September 30, 2018 and 2019 Expenses Governmental Activities Business -type Activities Total 2018 2019 2018 2019 2018 2019 Revenues General Government 1,996,475 2,209,863 1,996,475 Program Revenues Police Department 1,561,244 1,568,359 1,561,244 Charges for Services $ 841,035 $ 827,037 $ 1,020,383 $ 1,091,752 $ 1,861,418 $ 1,918,789 Operating Grants & Contributions 127,763 35,573 312,018 127,763 35,573 Capital Grants and Contributions Sanitation 140,865 138,717 136,084 138,717.00 136,084.00 General Revenues Physical Environment 432,068 270,410 432,068 Property Taxes 4,446,477 4,430,361 18,792 4,446,477 4,430,361 Infrastructure Surtax 73,237 73,489 73,237 73,489 Connnwiications Taxes 60,321 58,432 _931,513 60,321 58,432 Gas Taxes 36,747 37,134 5,027,545 931,513 36,747 37,134 Utility Service Taxes 223,507 232,024 1,066,786 243,738 223,507 232,024 Franchise Fees 150,206 147,907 8,327,045 3,504,983 150,206 147,907 Unrestricted Investment Earnings 63,803 83,721 16,151 20,710 79,954 104,431 Intergovernnientai Revenues 113,036 117,370 113,036 117,370 Other 49,650 51,283 49,650 51,283 1'otalRevenues 6,185,782 6,094,331 1,175,251 1,248,546 7,361,033 7,342,877 Expenses Governmental .Activities General Government 1,996,475 2,209,863 1,996,475 2,209,863 Police Department 1,561,244 1,568,359 1,561,244 1,568,359 Fire Protection 473,484 497,158 473,484 497,158 Streets 282,897 312,018 282,897 312,018 Sanitation 140,865 150,945 140,865 150,945 Physical Environment 432,068 270,410 432,068 270,410 Interest on Long -Term Debt 23,918 18,792 23,918 18,792 Business -Type Activities Water _931,513 949,769 _ 931,513 949,769 Total Expenses 4,910,951 5,027,545 931,513 949,769 5,842,464 5,977,314 Change in Net Position 1,274,831 1,066,786 243,738 298,777 1,518,569 1,365,563 NetPosition- Beginning _7,052,214 8,327,045 3,504,983 3,748,721 _ 10,557,197 12,075,766 NaPosition- Ending $ 8,327,045 $ 9,393,831 $ 3,748,721 $ 4,047,498 $ 12,075,766 $ 13,441,329 %I Management's Discussion and Analysis The Town's primary source of revenue continues to come from Property Taxes as seen in the comparison of Fiscal Year Revenues from 2018 and 2019 in the chart below. 100% 90% 80% 70% 60% 50% 40% 30% 20% 10% 0% Revenues - Governmental Revenues by Source Comparison Fiscal Year 2018 to Fiscal Year 2019 2018 ■ Property Taxes Communications Taxes ® Utility Service Taxes ■ Unrestricted Investment Earnings ■ Charges for Services ■ Other 2019 ■ Infrastructure Surtax ■ Gas Taxes Franchise Fees ■ Intergovernmental Revenues ■ Operating Grants & Contributions Management's Discussion and Analysis The Town's expenses cover a range of services, and total expenditures decreased from Fiscal Year 2018 to Fiscal Year 2019. The primary expenditure is for General Government which includes the administration, finance and legal departments. Governmental Expenses by Function Fiscal Year 2019 E ■ General Government • Police Uppartment ■ Fire Protection 0 Streets ■ Sanitation Physical Environment/ Undergrounding Project ■ Interest on Long -Term Debt Management's Discussion and Analysis Financial Analysis of the Governmental Funds As the Town of Gulf Stream completed the year, the General Fund reported a fund balance of $6,544,669, an increase of $1,453,107 from the previous fiscal year. The increase was due primarily to an intentional effort to increase the fund balance through budgeting to continue to prepare for the 10 Year Capital Improvement Plan. The General Fund ended the 2019 fiscal year with $10,662 in non -spendable fund balance (which includes inventories and prepaid expenditures), $864,820 in restricted fund balance, which consisted of $17,820 reserved for dredging projects and $57,000 for the town's employee Health Reimbursement Plan, and $790,000 for subsequent fiscal year's expenditures, with $5,669,187 in unassigned fund balance. The intent of the Town Commission is to proceed with a dynamic 10 Year Capital Improvement Plan and use the accrued Fund Balance to avoid incurring future debt. Financial Analysis of the Proprietary Fund Total net position of the water fund at the end of the fiscal year 2019 was $4,047,498. The net position of the water fund has increased slightly from last year. Water rates were not increased during Fiscal Year 2019; however, a new fee was introduced. The Town started a Backflow Preventer Testing program in order to be in compliance with the Town's Cross Connection Control Program. The Town has increased the net position of the Proprietary Fund, also known as the Water Fund, with a combination of increased water sales revenue and increased investment revenue. The Enterprise Fund balance will be used in conjunction with the General Fund Balance to support the 10 Year Capital Improvement Plan. General Fund Budgetary Highlights At the end of Fiscal Year 2019, the Town Commission decided to add another Maintenance Supervisor position in order to prepare for the upcoming retirement of the town's Maintenance Supervisor. Once the senior Maintenance Supervisor retires during Fiscal Year 2020, the full-time employee count will return to Fiscal Year 2018 levels. The Town Commission increased by resolution the budget for revenues and expenditures one time by Resolution No. 19-13. This adjustment for $217,696 was to account for the increase in building permit inspection revenue and expenditure with the City of Delray Beach which contractually performs the Town of Gulf Stream's building inspections. The Town Commission has made it a budget priority to increase the Fund Balance. The Town's Fund Balance was severely depleted around 2014 due to ongoing legal battles. Since then, the Commission has deemed it proper and appropriate to take necessary measures to restore the Town's Fund Balance. Now that the Fund Balance is at appropriate levels again, the Commission intends to use the accrued funds to fund the adopted 10 Year Capital Improvement Plan. Items included in the 10 Year CIP are water infrastructure repairs and replacement, road repairs, smart meters, improved storm drainage and street lighting. It is the Town's wish to repair and replace the Town's infrastructure without the need of issuing debt. 10 Management's Discussion and Analysis CAPITAL ASSETS AND DEBT ADMINISTRATION Capital Assets At the end of fiscal year 2019, the Town had invested $4,265,696 in a broad range of capital assets including police equipment, buildings, and infrastructure and water improvements. Additional information can be found in Note 5 to the financial statements. Net Capital Assets Land Construction in Progress Buildings & Improvements Equipment Intangible Assets Infrastructure Tot -d Net Capital Assets Long -Term Liabilities Town of Gulf Stream Capital Assets (Net of Depreciation) September 30, 2018 and 2019 Governmental Activities 2018 2019 $ 376,523 $ 376,523 518,090 38,483 455,928 426,454 158,216 166,201 1,987,650 9,725 1,157,619 1,606,443 $ 2,666,376 $ 2,623,829 Business -type Activities 2018 2019 Total 2018 2019 $ $ $ 376,523 $ 376,523 58,909 518,090 97,392 1,623,942 1,561,196 2,079,870 1,987,650 30,217 21,762 188,433 187,963 9,725 1,157,619 1,606,443 1,654,159 $ 1,641,867 $ 4,320,535 $ 4,265,696 As of September 30, 2019, the Town had $889,286 in long-term liabilities as shown in the following table. Additional information can be found in Note 6 to the financial statements. Town of Gulf Stream Long -Term Liabilities September 30, 2018 and 2019 Governmental Activities 2018 2019 _ Business -type Activities 2018 2019 Total 2018 2019 Promissory Note $ 1,022,686 $ 774,903 $ $ $ 1,022,686 $ 774,903 t9PEB 69,996 61,271 69,996 61,271 Compensated Absences 73,000 52,059 2,302 1,053 _ 75,302 53,112 Total Long -Term Liabilities $ 1,165,682 $ 888,233 $ 2,302 $ 1,053 $ 1,167,984 $ 889,286 11 Management's Discussion and Analysis I'CONOMIC FACTORS AND NEXT YEAR'S BUDGETS AND RATES o The millage rate for Fiscal Year 2020 was decreased to 3.8606 mills from the Fiscal Year 2019 millage rate of 4.050 mills, which is the rolled -back rate. CONTACTING THE TOWN'S FINANCIAL MANAGEMENT This financial report is designed to provide our residents and creditors with a general overview of the Town's finances and demonstrates the Town's accountability for the money it receives and disburses. If you have any questions about this report or need additional information, please contact the Town of Gulf Stream, 100 Sea Road, Gulf Stream, FL 33483. 12 TOWN OF GULF STREAM, FLORIDA Statement of Net Position September 30, 2019 Primary Government Governmental Business -type Activities Activities Total Assets Cash and cash equivalents $ 16,270 $ 1,516,128 $ 1,532,398 Investments 6,611,839 6,611,839 Accounts receivable 75,530 175,763 251,293 Inventories 8,008 8,008 Internal balances (91,751) 91,751 Prepaid expenses 2,653 2,653 Restricted assets Cash and cash equivalents 332,791 640,384 973,175 Investments 348,383 348,383 Accounts receivable 8,353 23,952 32,305 Assessments receivable 774,047 774,047 Capital assets Non -depreciable 415,006 415,006 Depreciable (net of depreciation) 2,208,823 1,641,867 3,850,690 Total assets 10,709,952 4,089,845 14,799,797 Deferred outflows of resources OPEB items 14,481 14,481 Liabilities Accounts payable 140,718 36,782 177,500 Accrued liabilities 11,982 252 12,234 Litigation settlement payable 209,989 209,989 Unearned revenue 4,260 4,260 Payable from restricted assets Accrued interest payable 8,076 8,076 Damage deposit bonds 47,500 47,500 Long-term liabilities Payable within one year 270,232 1,053 271,285 Payable after one year 618,001 618,001 Total liabilities 1,306,498 42,347 1,348,845 Deferred inflows of resources OPEB items 24,104 24,104 Net position Net investment in capital assets 2,623,829 1,641;867 4,265,696 Restricted for dredging 17,820 17,820 Restricted for underground utilities 371,464 371,464 Restricted for infrastructure projects 186,811 186,811 Restricted for health reimbursement arrangement 57,000 57,000 Restricted for repairs, replacements and improvements 664,336 664,336 Unrestricted 6,136,907 1,741,295 7,878,202 Total net position $ 9,393,831 $ 4,047,498 $ 13,441,329 See notes to the financial statements 13 General revenues Property taxes 4,430,361 Net (Expense) Revenue and Program Revenues 73,489 Changes in Net Position Operating Capital Primary Government Gas taxes Grants and Grants and Governmental Business -type 232,024 Contributions Contributions activities activities Total Intergovernmental shared revenues 117,370 $ 12,227 $ $ (1,559,533) $ $ (1,559,533) 36,320 (1,.547,564) (1,547,564) Total general revenues (497,158) (497,158) Change in net position 1,066,786 (312,018) (312,018) 8,327,045 3,748,721 3,737 3,737 23,346 (233,607) (233,607) 18,792 (18,792) 35,573 (4,164,935) (4,164,935) 136,084 278,067 278,067 $ 35,573 $ 136,084 (4,164,935) 278,067 (3,886,868) General revenues Property taxes 4,430,361 Infrastructure surtax 73,489 Communications services taxes 58,432 Gas taxes 37,134 Utility service tax 232,024 Franchise taxes 147,907 Intergovernmental shared revenues 117,370 Unrestricted investment earnings 83,721 20,710 Miscellaneous revenues 36,320 Gain on disposal of capital assets 14,963 Total general revenues 5,231,721 20,710 Change in net position 1,066,786 298,777 Net position - beginning 8,327,045 3,748,721 Net position - ending $ 9,393,831 $ 4,047,498 See notes to the financial statements. 15 4,430,361 73,489 58,432 37,134 232,024 147,907 117,370 104,431 36,320 14,963 5,252,431 1,365,563 12,075,766 $ 13,441,329 TOWN OF GULF STREAM, FLORIDA Balance Sheet - Governmental, Funds September 30, 2019 Assets Cash and cash equivalents Investments Accounts receivable Assessments receivable Inventories Prepaid expenditures Restricted assets Cash and cash equivalents Total assets Liabilities, deferred inflows of resources, and fund equity Liabilities Accounts payable Accrued liabilities Due to other funds Deposits payable Total liabilities Deferred inflows of resources Unavailable revenue Total deferred inflows of resources Fund equity Nonspendable Inventories Prepaids Restricted for Dredging projects Infrastructure projects Underground utilities Health Reimbursement Arrangement Assigned to Subsequnet year's expenditures Unassigned Total fund equity Total liabilities, deferred inflows of resources, and fund equity $ 140,718 11,982 91,751 47,500 291,951 774,047 774,047 E $ 140,718 11,982 91,751 47,500 291,951 774,047 774,047 8009 Special Nonmajor Total General Assessment Governmental Governmental Fund Fund Fund Funds $ 81,590 $ 30,319 $ 180,152 $ 292,061 6,611,839 348,383 6,960,222 75,530 1,694 6,659 83,883 774,047 774,047 8,008 8,008 2,653 2,653 57,000 57,000 $ 6,836,620 $ 1,154,443 $ 186,811 $ 8,177,874 $ 140,718 11,982 91,751 47,500 291,951 774,047 774,047 E $ 140,718 11,982 91,751 47,500 291,951 774,047 774,047 8009 8,009 21653 2,653 17,820 17,820 186,811 186,811 380,396 380,396 57,000 57,000 790,000 790,000 5,669,187 5,669,187 6,544,669 380,396 186,811 7,111,876 $ 6,836,620 $ 1,154,443 $ 186,811 $ 8,177,874 See notes to the financial statements 16 TOWN OF GULF STREAM, FLORIDA Reconciliation of the Balance Sheet of Governmental Funds to the Statement of Net Position September 30, 2019 Fund balance of governmental funds Amounts reported for governmental activities in the statement of net assets are different because: Capital assets used in governmental activities are not financial resources and therefore, are not reported in the governmental fund. Governmental capital assets Less accumulated depreciation Revenue is recognized when earned in the government wide statements regardless of when it is collected. Governmental funds recognize revenue when it is both measurable and available. $ 7,111,876 $ 5,671,989 (3,048,160) 2,623,829 Unavailable revenue 774,047 Litigation settlements not due and payable in the current period are not reported in the governmental funds (209,989) Long-term liabilities, including accrued interest payable, are not due and payable in the current period and therefore, are not reported in governmental funds. Note payable (774,903) Accrued interest payable (8,076) Compensated absences (52,059) Total other postemployment benefits liability (61,271) (896,309) Deferred outlfows of resources and deferred inflows of resources related to other postemployment benefit plans are applicable to future periods and are not reported in the governmental funds. Other postemployinent plan related deferred outflows 14,481 Other postemployment plan related deferred inflows (24,104) Net position of governmental activities $ 9,393,831 See notes to the financial statements 17 TOWN OF GULF STREAM, FLORIDA Statement of Revenues, Expenditures, and Changes in Fund Balance Governmental Funds For the Year Ended September 30, 2019 Revenues Taxes Intergovernmental revenue Licenses and permits Charges for services Fines and forfeits Investment earnings Special assessments Miscellaneous Total revenues Expenditures Current General and administrative Police department Fire protection. Streets Sanitation Physical environment Capital outlay Debt service Principal Interest Total expenditures Excess (deficiency) of revenues over (under) expenditures Other Financing Sources (Uses) Transfers in Transfers out Total Other Financing Sources (Uses) Net change in fund balance Fund balance - beginning of the year Fund balance - end of the year 1,945,119 Special Nonmajor Total General Assessment Governmental Governmental Fund Fund Fund Funds 150,945 150,945 $ 4,757,951 $ $ 73,489 $ 4,831,440 234,979 247,783 234,979 764,272 21,374 21,374 764,272 160,579 5,049,965 160,579 20,795 74,745 1,383,682 20,795 83,721 22,090 1,256 107,067 247,784 247,784 53,274 13,457 66,731 6,075,571 283,331 74,745 6,433,647 1,945,119 1,945,119 1,542,299 1,542,299 497,158 497,158 205,003 205,003 150,945 150,945 270,410 270,410 169,874 169,874 247,783 247,783 21,374 21,374 4,510,398 539,567 5,049,965 1,565,173 (256,236) 74,745 1,383,682 (112,066) (112,066) 1,453,107 (256,236) 5,091,562 636,632 $ 6,544,669 $ 380,396 See notes to the financial statements 18 112,066 112,066 (112,066) 186,811 1,383,682 5,728,194 $ 186,811 $ 7,111,876 TOWN OF GULF STREAM, FLORIDA Reconciliation of the Statement of Revenues, Expenditures, and Changes in Fund Balance of the Governmental Funds to the Statement of Activities For the Year Ended September 30, 2019 Net change in fund balance of governmental funds Amounts reported for governmental activities in the statement of activities are different because: Governmental funds report capital outlays as expenditures. However, in the statement of activities, the cost of those assets is depreciated over their estimated useful life. Expenditures for capital assets Less current year depreciation Gains and losses on the disposal of fixed assets are not reported in the governmental funds but are reported in the statement of activities Net book value of fixed asset disposals Governmental funds include revenues collected within 60 days of year end as deferred revenue. Government -wide reporting recognizes revenues when they are earned, regardless of when they are collected. Grants Special assessments The repayment of the principal of long term debt consumes financial resources of governmental funds, but it does not have any effect on net position Principal payments on debt Some expenses reported in the statement of activities do not require the use of current financial resources and therefore, are not reported as expenditures of governmental funds. Change in litigation settlements payable Change in accrued interest payable Change in long-term compensated absences Change in other postemployment liability and related deferred amounts Change in net position of governmental activities $ 169,874 (208,798) See notes to the financial statements 19 $ 1,383,682 (38,924) (3,623) (87,909) (247,784) 247,783 (209,989) 2,582 20,941 27 $ 1,066,786 TOWN OF GULF STREAM, FLORIDA Statement of Net Position Proprietary Fund September 30, 2019 Noncurrent assets Depreciable capital assets 2,823,569 Less acumulated depreciation (1,181,702) Total noncurrent assets 1,641,867 Total assets 4,089,845 Liabilities Current liabilities Accounts payable Enterprise Accrued liabilities Fund Assets 1,053 Current assets 4,260 Cash and cash equivalents $ 1,516,128 Accounts receivable, net 175,763 Due from other funds 91,751 Restricted assets Cash and cash equivalents 640,384 Accounts receivable 23,952 Total current assets 2,447,978 Noncurrent assets Depreciable capital assets 2,823,569 Less acumulated depreciation (1,181,702) Total noncurrent assets 1,641,867 Total assets 4,089,845 Liabilities Current liabilities Accounts payable 36,782 Accrued liabilities 252 Compensated absences payable 1,053 Unearned revenue 4,260 Total current liabilities 42,347 Net position Net investment in capital assets 1,641,867 Restricted for repairs, replacements and improvements 664,336 Unrestricted 1,741,295 Total net position $ 4,047,498 See notes to the financial statements 20 TOWN OF GULF STREAM, FLORIDA Statement of Revenues, Expenses, and Changes in Fund Net Position Proprietary Fund For the Year Ended September 30, 2019 Enterprise Operating revenues Charges for services $ 1,091,752 Total operating revenues 1,091,752 Operating expenses Personnel 84,469 Water purchases 581,544 Repairs and maintenance 25,827 Management fees 90,000 Depreciation expense 71,201 Payment in lieu of taxes 29,700 Other expenses 67,028 Total operating expenses 949,769 Operating income 141,983 Nonoperating revenues Interest income 20,710 Total nonoperating revenues 20,710 Income before capital contributions 162,693 Capital contributions Reserve fees 136,084 Total capital contributions 136,084 Change in net position 298,777 Net position - beginning of the year 3,748,721 Net position - end of the year $ 4,047,498 See notes to the financial statements 21 TOWN OF GULF STREAM, FLORIDA Statement of Cash Flows - Proprietary Fund For the Year Ended September 30, 2019 Cash flows from operating activities: Receipts from customers Payments to employees Payments to suppliers Internal activity - payments to other funds Net cash provided by operating activities Cash flows from capital financing activities: Reserve fees received Acquisition and construction of fixed assets Net cash provided by capital financing activities Cash flows from investing activities: Interest and dividents on investments Net cash used by investing activities i Net increase in cash and cash equivalents Cash and cash equivalents - beginning of the year I Cash and cash equivalents - end of the year Cash flows from operating activities: Operating income Adjustments to reconcile operating income to net cash provided by operating activities: Depreciation Changes in assets and liabilities: Decrease (increase) in: Accounts receivable Increase (decrease) in: Accounts payable Accrued liabilities Due to other funds Total adjustments Net cash provided by operating activities See notes to the financial statements 22 Enterprise Fund $ 1,110,772 (87,837) (668,486) (298,617) 55,832 137,590 (58,909) 78,681 20,710 20,710 155,223 2,001,289 $ 2,156,512 $ 141,983 71,201 19,020 5,913 (3,368) (178,917) (86,151) $ 55,832 TOWN OF GULF STREAM, FLORIDA Notes to the Financial Statements September 30, 2019 NOTE 1— SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES The financial statements of the Town of Gulf Stream, Florida (the "Town") have been prepared in conformity with generally accepted accounting principles (GAAP) as applied to governmental units. The Governmental Accounting Standards Board (GASB) is the accepted standard setting body for establishing governmental accounting and financial reporting principles. The Town's significant accounting policies are described below. Reporting Entity The Town of Gulf Stream, Florida is a municipal corporation organized pursuant to Chapter 31276, 1955 Laws of Florida. The Town operates under the Commission/Mayor form of government. The Town's major operations include general government; public safety, streets, sanitation, physical environment, and water services. As required by generally accepted accounting principles, these financial statements include the Town (the primary government) and its component units. Component units are legally separate entities for which the Town is financially accountable. The Town is financially accountable if a) The Town appoints a voting majority of the organization's governing board and (1) the Town is able to impose its will on the organization or (2) there is a potential for the organization to provide specific financial benefits to or impose specific financial burdens on the Town, or b) the organization is fiscally dependent on organization to provide specific financial financial burdens on the Town. the Town and (1) there is a potential for the benefits to the Town or (2) impose specific Organizations for which the Town is not financially accountable are also included when doing so is necessary in order to prevent the Town's financial statements from being misleading. Based upon application of the above criteria, management of the Town of Gulf Stream has determined that no component units exist which would require inclusion in this report. Further, the Town is not aware of any entity that would consider the Town to be a component unit. 23 TOWN OF GULF STREAM, FLORIDA Notes to the Financial Statements September 30, 2019 NOTE 1— SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES (Continued) Government -wide and Fund Financial Statements The basic financial statements include both government -wide and fund financial statements. The government -wide financial statements (i.e., the statement of net position and the statement of activities) report information on all of the non -fiduciary activities of the primary government. Governmental activities, which normally are supported by taxes and intergoverrunental revenues, are reported separately from business -type activities, which rely on fees and charges for support. The statement of activities demonstrates the degree to which the direct expenses of a given function are offset by program revenues. Direct expenses are those that are clearly identifiable with a specific function. Program revenues include 1) charges to customers or applicants who purchase, use, or directly benefit from goods, services, or privileges provided by a given function and 2) grants and contributions that are restricted to meeting the operational or capital requirements of a particular function. Taxes and other items not included among program revenues are reported instead as general revenues. Separate financial statements are provided for governmental funds and proprietary funds. Major individual governmental and enterprise funds are reported as separate columns in the fund financial statements. Measurement Focus, Basis ofAccountinz and Financial Statement Presentation The government -wide financial statements are reported using the economic resources measurement focus and the accrual basis of accounting, as are the proprietary fund financial statements. Revenues are recorded when earned and expenses recorded when a liability is incurred, regardless of the timing of related cash flows. The Town does not accrue property tax revenues since the collection of these taxes coincides with the fiscal year in which levied, and since the Town consistently has no material uncollected property taxes at year end. Grants and similar items are recognized as revenue as soon as all eligibility requirements imposed by the provider have been met. When both restricted and unrestricted resources are available for use, it is the Town's policy to use restricted resources first, then unrestricted resources as they are needed. As a general rule the effect of inter -fund activity has been eliminated from the government -wide financial statements. Exceptions to this general rule are payments -in -lieu of taxes and other charges between the Town's water and sewer function and various other functions of the Town. Elimination of these charges would distort the direct costs and program revenues reported for the various functions concerned. 24 TOWN OF GULF STREAM, FLORIDA Notes to the Financial Statements September 30, 2019 NOTE 1— SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES (Continued) Governmental Funds Governmental fund financial statements are reported using the current financial resources measurement focus and the modified accrual basis of accounting. Revenues are recognized as soon as they are both measurable and available. Revenues are considered to be available when they are collectible within the current period or soon enough afterwards to pay liabilities of the current period. The Town considers revenues collected within 60 days of the year end to be available to pay liabilities of _ the current period. Expenditures are generally recorded when a liability is incurred, as under accrual accounting. However, debt service expenditures, as well as expenditures relating to compensated absences and claims and judgments are recorded only when payment is due. Fines and permit revenues are not susceptible to accrual because generally, they are not measurable until received in cash. Property taxes, franchise taxes, licenses, interest revenue, intergovernmental revenues, and charges for services associated with the current fiscal period are all considered to be susceptible to accrual and have been recognized as revenues of the current fiscal period. All other revenue items are considered to be measurable and available only when cash is received. The Town reports the General Fund and the Special Assessment Fund as major governmental funds. The General Fund is the general operating fund of the Town, and it is used to account for all financial resources except those required to be accounted for in another fund. The Special Assessment Fund is a special revenue fund used to account for financial resources relating to the underground utility project. The Town also reports the Infrastructure Surtax Special Revenue Fund as a nonmajor governmental fund. Proprietary Funds Proprietaiy Funds are used to account for operations (a) that are financed and operated in a manner similar to private business enterprises where the intent of the governing body is that the costs (expenses, including depreciation) of providing goods or services to the general public on a continuing basis be financed or recovered primarily through user charges or (b) where the govern- ing body has decided that periodic determination of revenues earned, expenses incurred, and net income is appropriate for capital maintenance, public policy, management control, accountability, or other purposes. Proprietary funds distinguish operating revenues and expenses from non- operating items. Operating revenues and expenses generally result from providing services and producing and delivering goods in connection with a proprietary fund's principal ongoing operations. Operating expenses report on the costs to maintain the proprietary systems, the cost of sales and services, administrative expenses and depreciation on capital assets. All revenues and expenses not meeting this definition are reported as non-operating revenues and expenses. 25 TOWN OF GULF STREAM, FLORIDA Notes to the Financial Statements September 30, 2019 NOTE 1 — SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES (Continued) Proprietary Funds (Continued) The Town reports the Municipal Water Fund as a major proprietary fund. The Municipal Water Fund was established to account for the provision of water services to Town residents. Cash and Cash Equivalents Cash and cash equivalents include amounts on deposit in demand accounts. For the purposes of the statement of cash flows, the Town considers amounts on deposit in demand accounts to be cash equivalents. Investments Investments are stated at fair value. Fair value is defined as the price that would be received to sell an asset or paid to transfer a liability in an orderly transaction between market participants at the measurement date. Fair value is a market-based measurement, not an entity -specific measurement. For some assets and liabilities, observable market transactions or market information might be available; for others, it might not be available. However, the objective of fair value measurement in both cases is the same, that is, to determine the price at which an orderly transaction to sell the asset or to transfer the liability would take place between market participants at the measurement date under current market conditions. Fair value is an exit price at the measurement date from the perspective of a market participant that controls the asset or is obligated for the liability. The Town categorizes investments reported at fair value in accordance with the fair value hierarchy established by GASB Statement No. 72, Fair Value Measurement and Application. Accounts Receivable Trade and other receivable are shown net of an allowance for estimated uncollectible amounts. Charges for solid waste collection and water usage are billed on a bi-monthly cycle. The Town recognizes revenue and the related receivables for the estimated unbilled usage at year end. 26 TOWN OF GULF STREAM, FLORIDA Notes to the Financial Statements September 30, 2019 NOTE 1— SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES (Continued) Capital Assets Capital assets, which include property, plant, equipment, and infrastructure assets (e.g. roads, bridges, and sidewalks) are reported in the applicable governmental or business -type activities columns in the governmental -wide financial statements and in the Water Enterprise Fund. Capital assets are defined by the Town as assets with an estimated life in excess of one year and an initial value in excess of the capitalization thresholds presented below. Purchased capital assets are recorded at fair value on the acquisition date. Donated capital assets, donated works of art and similar items, and capital assets received in a service concession arrangement are reported at acquisition value rather than fair value. Effective October 1, 2011, the Town increased the capitalization threshold from $1,000 for all classes of capital assets to the following amounts: Buildings $5,000 Equipment 5,000 Intangible Assets 5,000 Infrastructure 10,000 Water Infrastructure 10,000 The change was made prospectively, and all capital assets placed into service prior to October 1, 2011 will remain capitalized. The Town is a Phase 3 government under GASB 34 and has elected not to report major general infrastructure assets retroactively. Depreciation has been provided over the useful lives using the straight-line method. The estimated useful lives are as follows: Buildings 10-30 years Equipment 3-15 years Intangible Assets 3-15 years Infiastructure 25-50 years Water Infrastructure 40-50 years Inventory Inventories consist of expendable supplies held for consumption which are carried at cost (first -in, first -out). The Town accounts for inventories using the consumption method, under which expenditures are recognized only when inventory items are used. Reported inventory is equally offset by nonspendable fund balance which indicates that it does not constitute "available spendable resources" even though it is a component of net current assets. 27 TOWN OF GULF STREAM, FLORIDA Notes to the Financial Statements September 30, 2019 NOTE 1— SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES (Continued) Compensated Absences Compensated absences are absences for which employees will be paid, such as vacation, sick leave, and sabbatical leave. A liability for compensated absences that is attributable to services already rendered and that is not contingent on a specific event that is outside the control of the government and its employees is accrued as employees earn the rights to the benefits. Compensated absences that relate to future services or that are contingent on a specific event that is outside the control of the government and its employees are accounted for in the period in which such services are rendered or such events take place. All vacation, sick leave, and sabbatical leave is accrued when incurred in the government -wide and proprietary fund financial statements. A liability for these amounts is reported in governmental funds only if they have matured, for example, as a result of employee resignations and retirements. Town employees may accumulate up to 300 hours of vacation leave and 120 days of sick leave. Accumulated vacation is payable to employees upon termination or retirement at the rate of pay on that date. Sick leave can only be used for paid time off and is not paid to any employee upon termination. Interest Cost Interest costs in governmental funds are charged to expenditures as incurred. Construction period interest incurred in governmental funds is not capitalized. Construction period interest incurred in proprietary funds is capitalized and included in the cost of the assets in accordance with generally accepted accounting principles. Interfund Transactions Transactions between funds consist of loans, services provided, reimbursements, or transfers. The current portion of interfund loans are reported in the fund financial statements as "due from other funds" and "due to other funds" while the non-current portion of interfund loans are reported as "advances to other funds" and "advances from other funds". Any residual balances outstanding between the governmental activities and business -type activities are reported in the government - wide financial statements as "internal balances". Services deemed to be reasonably equivalent in value, are treated as revenue and expenditures/expenses. Reimbursements occur when .one fund incurs a cost, charges the appropriate benefiting fund and reduces its related cost. All other interfund transactions are presented as transfers. I :� TOWN OF GULF STREAM, FLORIDA Notes to the Financial Statements September 30, 2019 NOTE 1— SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES (Continued) Unearned Revenues The government reports unearned revenue on its government wide statement of net position, proprietary statement of net position, and governmental funds balance sheet. Unearned revenue arises when the government receives resources prior to revenue recognition. In subsequent periods, when revenue recognition criteria are met the liability for unearned revenue is removed and revenue is recognized. Unavailable Revenue The Town reports unavailable revenue on its governmental funds balance sheet for resource inflows that do not qualify for recognition as revenue in a governmental fund because they are not yet considered available. In subsequent periods when the resources are considered available the liability for unavailable revenue is removed and revenue is recognized. Deferred Outflows of Resources A deferred outflow of resources is a consumption of net position that is applicable to a future reporting period. Deferred Inflows of Resources A deferred inflow of resources is an acquisition of net position that is applicable to a future reporting period. Long -Term Liabilities In the government -wide financial statements and proprietary fund financial statements, long-term debt and other long-term obligations are reported as liabilities in the applicable governmental activities, business -type activities, or proprietary fund statement of net position. Fund Balance In the fund financial statements, governmental funds report fund balance classifications that comprise a hierarchy based primarily on the extent to which the Town is bound to honor constraints on the specific purposes for which amounts in those funds can be spent. Fund balance is reported under the following categories: TOWN OF GULF STREAM, FLORIDA Notes to the Financial Statements September 30, 2019 NOTE 1— SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES (Continued) Fund Balance (Continued) 1. Nonspendable fund balances — Includes amounts that cannot be spent because they are either (a) not in spendable form or (b) legally or contractually required to be maintained intact. The "not in spendable form" criterion includes items that are not expected to be converted to cash, for example, inventories and prepaid amounts. It also includes the long-term amount of loans and notes receivable, as well as property acquired for resale. However, if the use of the proceeds from the collection of those receivables or from the sale of those properties is restricted, committed, or assigned, then they should be included in the appropriate fund balance classification (restricted, committed, or assigned), rather than the nonspendable fund balance. The corpus (or principal) of a permanent fund is an example of an amount that is legally or contractually required to be maintained intact. 2. Restricted fund balance — Includes amounts that are restricted to specific purposes when constraints placed on the use of resources are either (a) externally imposed by creditors (such as through debt covenants), grantors, contributors, or laws or regulations of other governments, or (b) imposed by law through constitutional provisions or enabling legislation. 3. Committed fund balance — Includes amounts that can be used only for specific purposes pursuant to constraints imposed by an ordinance, the Town's highest level of decision making authority. Those committed amounts cannot be used for any other purpose unless the Town removes or changes the specified use by taking the same type of action (an ordinance) it employed to previously commit those amounts. 4. Assigned fund balance — Includes amounts intended to be used by the Town for specific purposes, but are neither restricted nor committed. Intent should be expressed by the Town Commission or the Town Manager to which the Town Commission has delegated authority to assign amounts to be used for specific purposes. The authority for making an assignment is not required to be the Town's highest level of decision making authority. Constraints imposed on the use of assigned amounts are more easily removed or modified than those imposed on amounts classified as committed. IN TOWN OF GULF STREAM, FLORIDA Notes to the Financial Statements September 30, 2019 NOTE 1— SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES (Continued) Fund Balance (Continued) 5. Unassigned fund balance — Includes the residual classification for the general fund. This classification represents fund balance that has not been assigned to other funds and that has not been restricted, committed, or assigned to specific purposes within the general fund. The general fund should be the only fund that reports a positive unassigned fund balance amount. In other governmental funds, it may be necessary to report a negative unassigned fund balance if expenditures incurred for specific purposes exceeded the amounts restricted, committed, or assigned to those purposes. When an expenditure is incurred for purposes for which both restricted and unrestricted (committed, assigned, or unassigned) amounts are available, it is the Town's policy to reduce restricted amounts first. When an expenditure is incurred for purposes for which amounts in any of the unrestricted fund balance classifications could be used, it is the Town's policy to reduce committed amounts first, followed by assigned amounts, and then unassigned amounts. Net Position Net position is the residual of all other elements presented in a statement of financial position. It is the difference between (a) assets plus deferred outflows of resources and (b) liabilities and deferred inflows of resources. Net position is displayed in following three components: Net investment in capital assets — Consists of capital assets including restricted capital assets, net of accumulated depreciation and reduced by the outstanding balances of any bonds, notes or other borrowings that are attributable to the acquisition, construction or improvement of those assets. 2. Restricted net position — Consists of net position with constraints placed on the use either by: (a) external groups such as creditors, grantors, contributors, or laws or regulations of other governments; or (b) law through constitutional provisions of enabling legislation. Unrestricted net position — All other net position that does not meet the definition of "restricted" or "net investment in capital assets". 31 TOWN OF GULF STREAM, FLORIDA Notes to the Financial Statements September 30, 2019 NOTE I — SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES (Continued) Bud etaty Data Formal budgetary integration is employed as a management control device during the year for the General Fund and the Municipal Water Fund. Appropriations are legally controlled at the department level. All budgets are legally enacted and are adopted on a basis consistent with generally accepted accounting principles. Budgeted amounts are as originally adopted, or as emended by appropriate action. The Special Assessment Special Revenue Fund is not budgeted because it is not legally required to be budgeted. Property Taxes Under Florida law, the assessment of all properties and the collection of all county, municipal, and school board property taxes are consolidated in the offices of the County Property Appraiser and County Tax Collector. The laws of the State regulating tax assessment are also designed to assure a consistent property valuation method statewide. The tax levy of the Town is established by the Town Commission prior to October 1 of each year, and the Palm Beach County Property Appraiser incorporates the Town's millages into the total tax levy, which includes Palm Beach County and Palm Beach County School Board tax requirements. All property is reassessed according to its fair market value January 1 of each year, which is also the lien date. Each assessment roll is submitted to the Executive Director of the State Department of Revenue for review to determine if the rolls meet all the appropriate requirements of state statutes. All taxes are due and payable on November 1 of each year or as soon thereafter as the assessment roll is certified and delivered to the Tax Collector. All unpaid taxes become delinquent on April 1St following the year in which they are assessed. Discounts are allowed for early payment at the rate of 4% in the month of November, 3% in the month of December, 21/o in the month of January and 1% in the month of February. The taxes paid in March are without discount. Delinquent taxes on real property bear interest of 18% per year. On or prior, to June 1 following the tax year, certificates are sold for all delinquent taxes on real property. After the sale, tax certificates bear interest of 18% per year or any lower rate bid by the buyer. Application for a tax deed on any unredeemed tax certificates may be made by the certificate holder after a period of two years. Delinquent taxes on personal property bear interest of 18% per year until the tax is satisfied either by seizure and sale of the property or by the five-year statute of limitations. 32 TOWN OF GULF STREAM, FLORIDA Notes to the Financial Statements September 30, 2019 NOTE 1— SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES (Continued) Use of Estimates The financial statements and related disclosures are prepared in conformity with accounting principles generally accepted in the United States. Management is required to make estimates and assumptions that affect the reported amounts of assets and liabilities, the disclosure of contingent assets and liabilities at the date of the financial statements, and revenue and expenses during the period reported. These estimates include assessing the collectibility of accounts receivable, the use and recoverability of inventory, and useful lives and impairment of tangible. and intangible assets, among others. Estimates and assumptions are reviewed periodically and the effects of revisions are reflected in the financial statements in the period they are determined to be necessary. Actual results could differ from the estimates. IMplementation of Governmental Accounting Standards Board Statements The Town implemented the following Governmental Accounting Standards Board Statements during the fiscal year ended September 30, 2019: In November 2016 the GASB issued Statement No. 83, Certain Asset Retirement Obligations. This Statement establishes criteria for determining the timing and pattern of recognition of a liability and a corresponding deferred outflow of resources for an asset retirement obligation. Implementation of the Statement did not impact the Town's financial statements. In March 2018 the GASB issued Statement No. 88, Certain Disclosures Related to Debt, including Direct Borrowings and Direct Placements. This Statement improves the information that is disclosed in notes to governmental financial statements related to debt, including direct borrowings and direct placements. It also clarifies which liabilities governments should include when disclosing information related to debt. Recently Issued Accounting Pronouncements A brief description of new accounting pronouncements that might have a significant impact on the Town's financial statements is presented below. Management is currently evaluating the impact of adoption of these statements in the Town's financial statements. In January 2017 the GASB issued Statement No. 84, Fiduciary Activities. This Statement will improve guidance regarding the identification of fiduciary activities for accounting and financial reporting purposes and how those activities should be reported. This Statement is effective for the fiscal year ending September 30, 2020. 33 TOWN OF GULF STREAM, FLORIDA Notes to the Financial Statements September 30, 2019 NOTE 1— SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES (Continued) Recently Issued Accountinz Pronouncements (Continued) In May 2017 the GASB issued Statement No. 87, Leases. This Statement will increase the usefulness of governments' financial statements by requiring recognition of certain lease assets and liabilities for leases that previously were classified as operating leases and recognized as inflows of resources or outflows of resources based on the payment provisions of the contract. It establishes a single model for lease accounting that is based on the foundational principle that leases are financings of the right to use an underlying asset. This Statement is effective for the fiscal year ending September 30, 2021. In August 2018 the GASB issued Statement No. 90, Major Equity Interests. This Statement will improve consistency and comparability of reporting a government's majority equity interest in a legally separate organization and to improve the relevance of financial statement information for certain component units. This Statement is effective for the fiscal year ending September 30, 2020. In May 2019 the GASB issued Statement No. 91, Conduit Debt Obligations. This Statement will provide a single method of reporting conduit debt obligations by issuers and eliminate diversity in practice associated with commitments extended by issuers, arrangements associated with conduit debt obligations, and related note disclosures. This Statement is effective for the fiscal year ending September 30, 2022. In January 2020 the GASB issued Statement No. 92, Omnibus 2020. This Statement will enhance comparability in accounting and financial reporting and improve the consistency of authoritative literature by addressing practice issues that have been identified during the implementation and application of certain GASB Statements. This Statement addresses a variety of topics. The requirements of this Statement related to the effective date of Statement No. 87 and Implementation Guide 2019-3, reinsurance recoveries, and terminology used to refer to derivative instruments are effective upon issuance. The remaining requirements are effective for the fiscal year ending September 30, 2021. NOTE 2 — DEPOSITS AND INVESTMENTS Deposits As of September 30, 2019, the carrying amount of the Town's deposits was $9,465,595, and the bank balances totaled $9,587,435. The Town also had cash on hand of $200. Town's deposits include checking accounts, money market checking accounts, and certificates of deposit. The certificates of deposit and money market accounts are reported as investments in the balance sheet and statement of net position. 34 TOWN OF GULF STREAM, FLORIDA Notes to the Financial Statements September 30, 2019 NOTE 2 — DEPOSITS AND INVESTMENTS (Continued) Deposits (Continued) In addition to insurance provided by the Federal Depository Insurance Corporation, deposits are held in banking institutions approved by the State Treasurer of the State of Florida to hold public funds. Under Florida Statutes Chapter 280, Florida Security for Public Deposits Act, the State Treasure requires all Florida qualified public depositories to deposit with the Treasure or other banking institution eligible collateral. In the event of failure of a qualified public depository, the remaining public depositories would be responsible for covering any resulting losses. The Town's deposits are considered insured for custodial credit risk purposes. Investments Florida statutes authorize the Town to invest in the Local Government Surplus Funds Trust Fund administered by the State Treasurer, negotiable direct obligations of or obligations unconditionally guaranteed by the U.S. Government, interest-bearing time deposits in financial institutions located in Florida and organized under Federal or Florida laws, obligations of the Federal Farm Credit Banks, the Federal Home Loan Mortgage Corporation, the Federal Home Loan Bank or its district banks, or obligations guaranteed by the Government National Mortgage Association, and obligations of the Federal National Mortgage Association. GASB Statement No. 72, Fair Value Measurement and Application, requires governments to disclose the fair value hierarchy for each type of asset or liability measured at fair value in the notes to the financial statements. The standard also requires governments to disclose a description of the valuation techniques used in the fair value measurement and any significant changes in valuation techniques. GASB 72 establishes a three-tier fair value hierarchy. The hierarchy is based on valuation inputs used to measure the fair value as follows: Level 1: Inputs are directly observable, quoted prices in active markets for identical assets or liabilities. Level 2: Inputs are other than quoted prices included within Level 1 that are for the asset or liability, either directly or indirectly. These inputs are derived from or corroborated by observable market data through correlation or by other means. Level 3: Inputs are unobservable inputs used only when relevant Level 1 and Level 2 inputs are unavailable. 35 TOWN OF GULF STREAM, FLORIDA Notes to the Financial Statements September 30, 2019 NOTE 2 — DEPOSITS AND INVESTMENTS (Continued) Investments The level in which an asset is assigned is not indicative of its quality but an indication of the source of valuation inputs. Certificates of deposit are exempt from reporting under the fair value hierarchy, and their fair value is measured at cost. As of September 30, 2019, the Town held the following certificates of deposit: Description Cost Days to Maturity Flagler Bank CD Legacy Bank CD Synovus Bank CD Bank United CD Credit Risk $ 269,446 184 280,945 170 247,352 66 256,339 63 $ 1,054,082 Credit risk is the risk that an issuer or other counter party to an investment will not fulfill their obligations. The Town's investment policies limit its investments to high quality investments to control credit risk. Interest Rate Risk Interest rate risk is the risk that changes in interest rates will adversely affect the fair value of an investment. The Town does not have a formal investment policy that limits investment maturities as a means of managing exposure to fair value losses arising from increasing interest rates. W TOWN OF GULF STREAM, FLORIDA Notes to the Financial Statements September 30, 2019 NOTE 3 — RECEIVABLES As of September 30, 2019, the Town's receivables for the individual major funds, including applicable allowances for uncollectible accounts, are as follows: Taxes Accounts - billed Accounts - unbilled Other Due from other governments Special assessments Allowance for uncollectibles Net receivables Special Noninajor General Assessment Goverrnnental Fund Fund Fund $ 31,178 $ $ 6,6.59 27,968 1,694 16,384 Water Fund 210,797 13,918 774,047 75,530 775,741 6,659 224,715 (25,000) $ 75,530 $ 775,741 $ 6,659 $ 199,715 NOTE 4 — INTERFUND RECEIVABLES AND PAYABLES Individual interfund receivables and payables at September 30, 2019, are as follows: Receivable Fund Water Fund Payable Fund General Fund 37 Amount $91,751 TOWN OF GULF STREAM, FLORIDA Notes to the Financial Statements September 30, 2019 NOTE 5 — CAPITAL ASSETS Capital asset activity for the year ended September 30, 2019, was as follows: Governmental Activities Assets not being depreciated Land Construction in progress Total not being depreciated Assets being depreciated Buildings Equipment Intangible assets Infrastructure Total being depreciated Total at historical cost Accumulated depreciation Buildings Equipment Intangible assets Infrastructure Total accumulated depreciation Governmental activities, net Beginning Balance Additions Deletions Ending Balance $ 376,523 $ $ $ 376,523 518,090 76,234 (555,841) 38,483 894,613 76,234 (555,841) 415,006 2,860,586 208,798 (21,224) 3,048,160 $2,666,376 1,232,171 8,450 1,240,621 683,499 74,953 (24,847) 733,605 10,237 10,237 2,716,679 555,841 3,272,520 4,632,349 649,481 (24,847) 5,256,983 5,526,962 725,715 (580,688) 5,671,989 776,243 37,924 814,167 525,283 63,345 (21,224) 567,404 512 512 1,559,060 107,017 1,666,077 2,860,586 208,798 (21,224) 3,048,160 $2,666,376 $ 516,917 $ (559,464) 2,623,829_ 38 I TOWN OF GULF STREAM, FLORIDA I Notes to the Financial Statements September 30, 2019 N NOTE 5 — CAPITAL ASSETS (Continued) Business -Type Activities Assets not being depreciated Construction in progress Total not being depreciated Assets being depreciated Water system improvements Equipment Total being depreciated Total at historical cost Accumulated depreciation Water system improvements Equipment Total accumulated depreciation Business -type activities, net Beginning Ending Balance Additions Deletions Balance $ $ 58,909 $ $ 58,909__ 58,909 $ 58,909 $2,658,922 $ $ $2,658,922 105,738 105,738 2,764,660 _ 2,764,660 2,764,660 2,823,569 1,034,980 62,746 1,097,726 75,521 8,455 83,976 1,110,501 71,201 1,181,702 $1,654,159 $(12,292) $ $1,641,867 Depreciation expense was charged to functions and programs of the primary government as follows: Governmental activities: General government $ 51,191 Police department 50,590 Streets 107,017 Total governmental activities $ 208,798 Business -type activities: Municipal water $_71,201 39 TOWN OF GULF STREAM, FLORIDA Notes to the Financial Statements September 30, 2019 NOTE 6 — LONG-TERM LIABILITIES Governmental Activities On September 6, 2012, the Town issued its Promissory Note, Undergrounding Project in the principal amount of $2,427,895 to provide funds for the project of undergrounding the electric, cable television, and telephone utility facilities serving the municipality. Such debt shall not be a general obligation of the Town. The Town covenants that, so long as the Note shall remain unpaid or any other amounts are owed by the Town under the Note, it will appropriate in its annual budget, by amendment, if required, from pledged revenues and available non ad valorem revenues, amounts sufficient to pay principal and interest on the Note as they become due. The covenant to budget and appropriate does not create a lien upon or pledge of the available non ad valorem revenues. Pledged revenues means the revenue received by the Town from the imposition and collection of the special assessments imposed by the Town pursuant to Resolution No. 011-12. The loan agreement includes a provision that upon the occurrence of any event of default the bank may declare all obligations under the Note to be immediately due and payable and upon such declaration the Note and the accrued interest thereon shall become immediately due and payable. Principal and interest payments on the Note are due in annual installments commencing on April 1, 2013 and on each April 1 thereafter until final maturity on April 1, 2022. The Note bears interest at the rate of 2.09%. At September 30, 2019, principal and interest to maturity on April 1, 2022 to be paid from pledged funds totaled $807,406. Principal and interest paid for the current fiscal year was $269,157 and pledged special assessments were $247,784. Annual debt service requirements to maturity for the Note from direct borrowings are as follows: Year Ended September 30 Principal Interest Payment 2020 $ 252,961 $ 16,196 $ 269,157 2021 258,248 10,909 269,157 2022 263,694 5,398 269,092 $ 774,903 $ 32,503 $ 807,406 Interest Expense The total interest cost incurred on all Town debt for the year ended September 30, 2019, was $18,792 and total interest paid during the year was $21,374. No interest was capitalized in the Enterprise Fund during the year. 40 TOWN OF GULF STREAM, FLORIDA Notes to the Financial Statements September 30, 2019 NOTE 6 — LONG-TERM LIABILITIES (Continued) Changes in the Town's long-term liabilities for the year ended September 30, 2019 are summarized as follows: Governmental Activities Note from direct borrowings OPEB Compensated absences Total Governmental Activities Beginning Ending Due Within Balance Additions Deletions Balance One Year $1,022,686 $ $247,783 $774,903 $252,961 69,996 23,400 32,125 61,271 73,000 94,670 115,611 52,059 17,271 $1,165,682 $118,070 $395,519 $888,233 $270,232 Beginning Ending Due Within Business -type Activities Balance Additions Deletions Balance One Year Compensated absences $2,302 _ $3,370 _ $4,619 $1,053 $1,053 Compensated absences of the governmental activities are liquidated by the General Fund. NOTE 7 — DEFINED CONTRIBUTION EMPLOYEE RETIREMENT PLAN On November 28, 1990, the Town passed Resolution No. 90-8, authorizing the establishment of a 401(a) plan (the "Plan"). All full-time employees are eligible to participate in the Plan upon completion of six months of service and attaining age 18. This defined contribution pension plan is administered by the International City Management Association Retirement Corporation. In a defined contribution plan, benefits depend solely on amounts contributed to the Plan plus investment earnings. The plan requires that the Town and the employees contribute an amount equal to 20.92% and 8.0%, respectively, of the employee's base salary each month. The Town's contribution for each employee and investment earnings allocated to the employee's account vest at a rate of 20% per year of service completed. Employees are eligible for normal retirement upon attainment of the age of 59-1/2. Town contributions and interest forfeited by employees who leave 41 TOWN OF GULF STREAM, FLORIDA Notes to the Financial Statements September 30, 2019 NOTE 7 — DEFINED CONTRIBUTION EMPLOYEE RETIREMENT PLAN (Continued) employment before satisfying the vesting requirement are used to reduce the Town's current -period contribution requirement. For the fiscal year ended September 30, 2019, the Town recognized pension expense of $311,855 for the Plan, and as of the fiscal year end, the Town reported a payable in the amount of $1,968 for outstanding contributions to the Plan. There were no forfeitures for the fiscal year. Because the Town does not hold or administer funds for the Plan, it does not meet the criteria for inclusion in the Town's financial statements as a fiduciary fund. The Plan does not issue a stand- alone financial report. NOTE 8 — DEFERRED COMPENSATION PLAN The Town offers its employees a deferred compensation plan created in accordance with Internal Revenue Code Section 457. The plan, available to all Town employees, permits them to defer a portion of their salary until future years. The deferred compensation is not available to employees until termination, retirement, death, or unforeseeable emergency. Assets of the plan are invested in either mutual funds or insurance contracts. In 1998, the Plan was amended to conform to changes in the Internal Revenue Code brought about by the Small Business Job Protection Act of 1996 (the "Act"). The Act requires that eligible deferred compensation plans established and maintained by governmental employers be amended to provide that all assets of the plan be held in trust, or under one or more appropriate annuity contracts or custodial accounts, for the exclusive benefit of plan participants and their beneficiaries. As a result of this change, plan assets are no longer subject to the claims of the Town's general creditors. Because the Town has little administrative involvement and does not perform the investing function for funds in the Plan, the Town's activities do not meet the criteria for inclusion in the fiduciary funds of a government. NOTE 9 — OTHER POSTEMPLOYMENT BENEFITS Plan Description The Town provides a single employer defined benefit other postemployment benefit plan (OPEB) to all of its employees. The plan allows its employees and their beneficiaries to continue to obtain healthcare benefits upon retirement. The benefits of the plan are in accordance with Florida Statutes, which are the legal authority for the plan. A trust has not been established to fund the plan. The plan has no assets and does not issue a separate financial report. 42 TOWN OF GULF STREAM, FLORIDA Notes to the Financial Statements September 30, 2019 NOTE 9 — OTHER POSTEMPLOYMENT BENEFITS (Continued) Contributions The Town does not directly make a contribution to the plan on behalf of retirees. Retirees and their beneficiaries pay the same group rates as are charged to the Town for active employees by its healthcare insurance provider. However, the Town's actuaries in their actuarial valuation, calculate an offset to the cost of these benefits as an Employer Contribution, based upon an implicit rate subsidy. This offset equals the total age-adjusted costs paid by the Town or its active employees for coverage of the retirees and their dependents for the year net of the retiree's own payments for the year. Plan Membership The following table provides a summary of the participants in the plan as of October 1, 2018, the latest valuation date: Active plan members 16 Inactive plan members or beneficiaries currently receiving benefits I Inactive plan members or beneficiaries entitled to but not yet receiving benefits 17 Discount Rate The Town does not have a dedicated trust to pay retiree healthcare benefits. For plans that do not have assets held in a dedicated trust, the discount rate should equal the tax-exempt municipal bond rate based on the S&P Municipal Bond 20 -year High Grade Index as of the measurement date. As of the measurement date of September 30, 2019, the rate was 3.58% based on the S&P Municipal Bond 20 -year High Grade Index at September 30, 2019. The S&P Municipal Bond 20=year High Grade Index consists of 20 -year tax exempt general obligation municipal bonds with an average rating of AA/Aa or higher (or equivalent quality on another rating scale) on the Standard & Poor's Corporation's and Moody's Investors Service's rating scales. The discount rate as of the beginning of the measurement year was 3.64%. 43 TOWN OF GULF STREAM, FLORIDA Notes to the Financial Statements September 30, 2019 NOTE 9 — OTHER POSTEMPLOYMENT BENEFITS (Continued) OPEB Liability OPEB Expense and Deferred Quy7ows of Resources and Deferred Inflows of Resources Related to OPEB At September 30, 2019, the Town reported a total OPEB liability of $61,272. For the fiscal year ended September 30, 2019, the Town recognized OPEB expense of $4,749. As of September 30, 2019, the Town reported deferred outflows of resources and deferred inflows of resources related to OPEB from the following sources: Deferred Outflows Deferred Inflows of Resources of Resources Assumption changes $ $ 24,104 Demographic experience 14,481 $ 14,481 $ 24,104 Amounts reported as deferred outflows of resources and deferred inflows of resources will be recognized in OPEB expense as follows: Fiscal Year Ending September 30 Amortization 2020 (1,522) 2021 (1,522) 2022 (1,522) 2023 (1,522) 2024 (1,457) Thereafter (2,078) $ (9,623) 44 TOWN OF GULF STREAM, FLORIDA Notes to the Financial Statements September 30, 2019 NOTE 9 — OTHER POSTEMPLOYMENT BENEFITS (Continued) Actuarial Methods and Assumptions Significant methods and assumptions were as follows: Valuation date: October 1, 2018 Measurement date: September 30, 2019 Actuarial cost method: Entry Age Cost Method Discount rate: 3.58% Cost -of -living increases: Retiree contributions, health insurance premiums, and the implied subsidy have been assumed to increase in accordance with the healthcare cost trend rates. Healthcare cost trend rates: Increases in healthcare costs are assumed to be 7.00% for the 2018/19 fiscal year graded down by 0.50% per year to 5.00% for the 2022/23 and later fiscal years. Age-related morbidity: Healthcare costs are assumed to increase at the rate of 3.50% for each year of age. Implied health subsidy: Because the insurance carrier charges the same monthly rate for health insurance regardless of age, an implied monthly subsidy of $250.00 for each of the retiree and the retiree's spouse has been assumed at age 60 for the 2018/19 fiscal year; at other ages, the implied subsidy was developed based on the age-related morbidity assumption and, for other fiscal years, the implied subsidy was increased in accordance with the healthcare cost trend rates. Mortality basis: Sex -distinct rates set forth in the PUB-2010Mortality Table (without income adjustment) for general and public safety employees, with full generational improvements in mortality using Scale MP -2017. Retirement: With respect to general employees, retirement is assumed to occur at age 62 with six years of service or at any age with 30 years of service; with respect to police officers, retirement is assumed to occur at age 55 with 10 years of service or at age 52 with 25 years of service. Other decrements: Assumed employment terminations based on the Scale 155 table; assumed disability is based on the Wyatt 1985 Disability Study (Class 1 rates were used for general employees and Class 4 rates were used for police officers). Health coverage election: 25% of employees are assumed to elect medical coverage until age 65 upon retirement or disability; of those electing coverage for themselves, 50% are also assumed to elect covearge for their spouse. Spouses and dependents: Husbands are assumed to be three years older than wives; retirees are not assumed to have any dependent children. Changes: Since the prior measurement date, the discount rate was decreased from 3.64% per annum to 3.58% per annum and the mortality basis was changed from the RP -2000 Mortality Table with generational improvements in mortality using Scale BB to the PUB -2010 Mortality Table with generational improvements in mortality using Scale MP -2017. W01 TOWN OF GULF STREAM, FLORIDA Notes to the Financial Statements September 30, 2019 NOTE 9 — OTHER POSTEMPLOYMENT BENEFITS (Continued) Total OPER Liability The components of the total OPEB liability as of September 30, 2019 were as follows: Total OPEB Description Liability Balance September 30, 2018 $ 69,996 Changes for the year: Service cost 4,139 Expected interest growth 2,562 Demographic experience 16,699 Benefit payments & refunds (5,206) Assumptions changes (26,919) Net change (8,725) Balance September 30, 2019 $ 61,271 Covered -employee payroll $1,616,938 Total OPEB liability as a percentage of covered -employee payroll 3.79% we TOWN OF GULF STREAM, FLORIDA Notes to the Financial Statements September 30, 2019 NOTE 9 — OTHER POSTEMPLOYMENT BENEFITS (Continued) Sensitivity of the Total OPEB Liability to Changes in the Discount Rate The following table presents the total OPEB liability of the Town calculated using the single discount rate of 3.58% as well as what the Town's total OPEB liability would be if it were calculated using a discount rate one percentage point lower or one percentage point higher than the current rate. 1 % Decrease Discount Rate Sensitivity 2.58% Total OPEB Liability $ 64,220 Discount Rate 1 % Increase 3.58% 4.58% $ 61,271 $ 58,562 Sensitivity of the Total OPEB Liability to Changes in the Healthcare Trend Rates The following table presents the total OPEB liability of the Town calculated using the assumed trend rates (7.00% decreasing to 5.00%) as well as what the Town's total OPEB liability would be if it were calculated using a trend rate that is one percentage point lower or one percentage point higher than the assumed trend rates. Healthcare Cost 1 % Decrease Trend Rate I% Increase Healthcare Trend Rate Sensitivity 4.00% - 6.00% 5.00% - 7.00% 6.00% - 8.00% Total OPEB Liability $ 57,626 $ 61,271 $ 65,355 47 TOWN OF GULF STREAM, FLORIDA Notes to the Financial Statements September 30, 2019 NOTE 10 — INTERLOCAL AGREEMENTS Interlocal Amement for Fire and EMS Service - CitE of Delray Beach On July 14, 2009, the Town entered into an agreement with the City of Delray Beach whereby the City will provide the Town with fire and emergency medical services. The term of the agreement is for 10 years beginning on October 1, 2009, and extending through September 30, 2019. On May 10, 2019, the Town Commission approved a 5 -year extension of the agreement at the same conditions as the prior agreement. For the fiscal year ended September 30, 2019, the Town paid an annual service fee in the amount of $497,158. The annual service fees for future years will be the current year fee adjusted annually based on the "All Urban Customers —United States April Consumer Price Index" or an increase of five percent (5.0%), whichever is greater. The annual service for the fiscal year ending September 30, 2020 will be $522,016. Interlocal Agreement for Dispatch Service - City ofDelrav Beach On October 30, 2017, the Town entered into a new agreement with the City of Delray Beach for dispatch services. The term of the agreement is for five years beginning October 1, 2017 and ending September 30, 2022. The basic service fee under the agreement was $55,961 for the initial contract year. Each year thereafter the basic service fee shall be adjusted from the previous year in an amount based upon the All Urban Consumers -United States Consumer Price Index for April. For the year ended September 30, 2019, the Town paid $57,354 pursuant to the agreement. Interlocal Agreement for Water Purchase - Qy of Delray Beach In June 1998, the Town entered into an agreement with the City of Delray Beach for the purchase of treated, potable water. The term of the agreement is for a period of twenty-five years. Under the terms of the agreement, the Town is to pay the City the prevailing water rate charged by the City to non-residential users plus a surcharge of 25%. For the year ended September 20, 2019, the Town paid $581,544 pursuant to the agreement. Interlocal Agreement for Permitting and Inspection Services - City ofDelrav Beach In November 2009, the Town entered into an agreement with the City of Delray Beach to provide the Town with the expertise and assistance of the City of Delray Beach Community Improvement Department (the "Department") for the inspection and permitting of certain construction projects within the Town's limits for compliance with the Florida Building Code ( the "Code"). Under the terms of the agreement the Department shall review and process all plans, checking for compliance with the Code and to determine the subsidiary permits necessary and the amount of fees. For processing and the inspection service, the City shall receive one hundred percent of the permit fee. The fees shall be collected by the City. The agreement shall be of a continuing nature unless TOWN OF GULF STREAM, FLORIDA Notes to the Financial Statements September 30, 2019 NOTE 10 — INTERLOCAL AGREEMENTS (Continued) Interlocal Agreementfor Permitting and Inspection Services - City of'Delray Beach (Continued) cancelled by either party for any reason and without penalty, on not less than sixty days written notice. In March 2010, the agreement was amended to add that the City shall collect the appropriate County impact fees for Town permits issued by the City. The City shall retain a 3.4% administrative fee for all Town impact fee assessments. For the year ended September 30, 2019, the Town paid $517,695 pursuant to the agreement. NOTE 11— COMMITMENTS Solid Waste and Recyclinz Collection Franchise Agreement On September 13, 2013, the Town made the fourth amendment the solid waste and recycling collection franchise agreement with Waste Management Inc. of Florida (WMI). The fourth. amendment extended the term of the agreement until September 30, 2018, and eliminated the fuel surcharge provision. Under the terms of the agreement, the Town informs WMI of the total number of residential and multi -family units that have a Certificate of Occupancy each year on September 1. WMI bills all multi -family units that are serviced by a container. The monthly charges for the remainder of the units that are serviced by means other than by containers are paid by the Town. On September 14, 2018, the Town made the fifth amendment to the agreement that extended the term of the agreement until March 30, 2019. On March 29, 2019, the Town made the sixth amendment the agreement to extend the term of the agreement until March 31, 2024. The sixth amendment also changed the index for use in making annual rate adjustments, and provide new rates for services commencing April 1, 2019. WMI bills the Town monthly for these services at the then current rate as adjusted from time to time by the terms and conditions of the agreement. For the year ended September 30, 2019, the Town made payments of $150,945 pursuant to the agreement. TOWN OF GULF STREAM, FLORIDA Notes to the Financial Statements September 30, 2019 NOTE 11— COMMITMENTS (Continued) Construction Commitments Project Undergrounding — A 1 A Water Mains Undergrounding — Phase II, AT&T NOTE 12 — RISK MANAGEMENT Authorized Amount Amount Completed at 09/30/19 Balance to Complete at 09/30/19 $177,976 $ 96,712 $ 81,264 420,582 25,000 395,582 $598,558 $121,712 $476,846 The Town is exposed to various risks of loss related to torts; theft of, damage to and destruction of assets; errors and omissions; injuries to employees, and natural disasters for which the Town carries commercial insurance. The Town purchases commercial insurance to cover the various risks. Retention of risks is limited to those risks that are uninsurable and deductibles ranging from $250 to $2,500 per occurrence. The Town has not significantly reduced insurance coverage during the past three fiscal years. There were no settled claims which exceeded insurance coverage during the fiscal years ended September 30, 2017and 2018. As discussed below, certain settled claims exceeded insurance coverage during the fiscal year ended September 30, 2019. Florida Statues limit the Town's maximum loss for most liability claims to $200,000 per person and $300,000 per occurrence under the Doctrine of Sovereign Immunity. However, under certain circumstances, a plaintiff can seek to recover damages in excess of statutory limits by introducing a claims bill to the Florida Legislature. The limits addressed in Florida Statutes do not apply to claims filed in Federal courts. The Town is involved in various litigation and claims arising in the course of operations. The Town is a defendant in several lawsuits alleging violation by the Town of the State of Florida's Public Records Law. In December 2018, the Town entered into a Settlement Agreement with a Town resident and business entities affiliated with him relative to a number of these cases. The Agreement resulted in the voluntary dismissal of six cases and the Town paying the plaintiff $15,000 and the Town consenting to judgment in four cases. The only remaining issue in these four cases is the amount the Town must pay to the plaintiff as reasonable costs, including attorney's fees. No award will be covered by the Town's liability coverage. In August 2019, the Town agreed to pay the plaintiff $6,000 to fully and finally resolve all claims for one of the four cases. 50 TOWN OF GULF STREAM, FLORIDA Notes to the Financial Statements September 30, 2019 NOTE 12 - RISK MANAGEMENT (Continued) In October 2019, the Court entered its order awarding costs of enforcement in a case alleging violation of the Public Records Law by the Town. That order awarded the plaintiff $76,329 as its reasonable costs of enforcement and attorney's fees. A liability and expense in this amount are reported in the government -wide financial statements of the Governmental Activities. In November 2019, the Court entered its order awarding costs of enforcement in a case alleging violation of the Public Records Law by the Town. That order awarded the plaintiff $124,316 as its reasonable costs of enforcement. The parties are negotiating and are about to submit to the Court a final judgment that includes prejudgment interest due on this amount, which would bring the total to $133,660. A liability and expense in this amount are reported in the government -wide financial statements of the Governmental Activities. The Court reserved jurisdiction to award costs for plaintiffs expert witness in this matter. The amount of these costs cannot be reasonably determined. at this time. Accordingly, no provision for any liability that may result has been made in the accompanying financial statements. The amounts of any costs and fees award for the three remaining cases cannot be reasonably determined at this time and will be the subject of evidentiary hearings before the trial court, absent settlement. Accordingly, no provision for any liability that may result has been made in the accompanying financial statements. Other cases alleging violation of the Public Records Law by the Town are still pending. In the event of success in these cases, plaintiffs would be entitled to costs attorney's fees. The likelihood of unfavorable outcomes and the amounts of potential losses cannot be reasonably determined at this time. Accordingly, no provision for any liability that may result has been made in the accompanying financial statements. The Town is a defendant in a lawsuit alleging breach of contract, fraud in the inducement, and breach of fiduciary duty related to a 2013 settlement agreement. This matter is being handled by the Town's insurance carrier which is providing a defense through its attorneys. 51 TOWN OF GULF STREAM, FLORIDA Notes to the Financial Statements September 30, 2019 NOTE 13 — OPERATING LEASE On June 11, 2018, the Town entered into an operation lease for a copier for use in Town Hall. The lease is for a term of 36 months and requires minimum monthly payments of $457 that commenced in July 2018. For the year ended September 30, 2019, the Town made payments of $7,752 pursuant to the lease. The following is a schedule of the Town's required future minimum lease payments under the. agreement: Minimum Year Ended Lease September 30 Payments 2020 $5,484 2021 4,113 $9,597 NOTE 14 — SPECIAL ASSESSMENT On June 30, 2011, the Town adopted Resolution 011-11 levying non -ad valorem special assessments on properties specially benefitted by a capital improvement proj ect to place underground the overhead electric, cable television, and telephone utility facilities that serve a portion of the Town and its inhabitants. The special assessments were calculated using a methodology that fairly and reasonably apportions the cost of the project among the benefitted parcels in proportion to the benefits to such parcels. The calculation methodology used an equivalent benefit unit assigned for three categories: (1) improved safety (2) improved reliability and (3) improved aesthetics. Property owners were given the option to pay the entire amount of the assessment in advance of the. Town obtaining financing for the project. The special assessments are subject to prepayment only on or before November 1, 2011. Assessments that are not prepaid shall be payable in not less than 10 and not more than 20 yearly installments. The special assessments shall bear interest not exceeding 10% per annum over the term of the financing obtained by the Town and will include annual costs related to administration and collection not to exceed 5%. The total assessable cost was $5,518,144, and the Town received prepayments in the amount of $2,885,049. See Note 6 for a discussion of the related financing for the project. 52 I TOWN OF GULF STREAM, FLORIDA Required Supplemental Information Schedule of Revenues, Expenditures, and Changes in Fund Balance Budget and Actual General Fund For the Year Ended September 30, 2019 Taxes Ad valorem taxes Local option fuel taxes Utility service taxes Communications services taxes Total taxes Licenses and permits Inspecction Fees Franchise fees Building permits Total licenses and permits Budgeted Amounts Original Final Variance with Final Budget Actual Positive Amounts (Negative) $ 4,453,123 $ 4,453,123 $ 4,430,361 $ (22,762) 34,000 34,000 37,134 3,134 198,800 198,800 232,024 33,224 55,000 55,000 58,432 3,432 4,740,923 4,740,923 4,757,951 17,028 70,000 70,000 98,670 28,670 127,500 127,500 147,907 20,407 300,000 517,696 517,695 (1) 497,500 715,196 764,272 49,076 Intergovernmental revenue State revenue sharing proceeds 94,900 94,900 108,479 13,579 Shared revenue from other local units 500 500 8,891 8,391 Payment in lieu of taxes 29,700 29,700 29,700 Grants 87,909 87,909 Total intergovernmental revenue 125,100 125,100 234,979 109,879 Charges for services Solid waste collection fees 141,000 141,000 154,682 13,682 Other 800 800 5,897 5,097 Total charges for services 141,800 141,800 160,579 18,779 Judgments, fines and forfeits Judgments and fines 1,200 1,200 17,485 16,285 Violation of local ordinances 400 400 3,310 2,910 Total judgments, fines, and forfeits 1,600 1,600 20,795 19,195 Investment earnings 38,500 38,500 83,721 45,221 Miscellaneous revenues Contributions 12,000 12,000 12,227 227 Other 17,800 17,800 41,047 23,247 Total miscellaneous revneues 29,800 29,800 53,274 23,474 _ Total revenues 5,575,223 5,792,919 6,075,571 282,652 See notes to the budgetary comparison schedule 53 continued r TOWN OF GULF STREAM, FLORIDA Required Supplemental Information Schedule of Revenues, Expenditures, and Changes in Fund Balance Budget and Actual General Fund For the Year Ended September 30, 2019 Expenditures Administration Legal Police Fire Rescue Streets Sanitation Total expenditures Excess (deficiency) of revenues over (under) expenditures Other financing sources (uses) Transfers out Total other financing sources (uses) Net change in fund balance Fund balance, beginning of year Fund balance, end of year Budgeted Amounts Original Final Variance with Final Budget Actual Positive Amounts (Negative) 1,882,806 2,100,502 1,388,085 712,417 716,861 716,861 575,142 141,719 1,764,113 1,764,113 1,617,831 146,282 499,000 499,000 497,158 1,842 537,043 537,043 281,237 255,806 175,400 175,400 150,945 24,455 5,575,223 5,792,919 4,510,398 1,282,521 $ $ 11565,173 $ 1,565,173 (112,066) (112,066) 1,453,107 5,091,562 $ 6,544,669 See notes to the budgetary comparison schedule 54 TOWN OF GULF STREAM, FLORIDA Notes to the Budgetary Required Supplemental Information (RSI) General Fund September 30, 2019 NOTE 1 - BUDGETS AND BUDGETARY ACCOUNTING A budget is legally adopted for the General Fund. The Special Assessment Special Revenue Fund is not legally required to be budgeted and is not budgeted. A budgetary comparison schedule is presented for the General Fund. The procedures for establishing budgetary data reflected in the budgetary comparison schedule are as follows: 1. Prior to August 1 st, the Town Manager submits to the Town Commission a proposed operating budget for the fiscal year commencing the next October 1st. The operating budget includes proposed expenditures and the means of financing them. 2. Public hearings are conducted to obtain taxpayer comments. 3. Prior to October 1 st, the budget is legally enacted through the passage of a resolution. 4, The Town. Manager is authorized to transfer budgeted amounts within any department. However, any revisions that alter the total expenditures of any department must be approved by the Town Commission by a legally enacted ordinance. 5. Budgets are adopted on a basis consistent with generally accepted accounting principles. 6. Appropriations along with encumbrances lapse at September 30th. NOTE 2 - BUDGET AND ACTUAL COMPARISONS Formal budgetary integration is employed within the accounting system as a management control device.. Appropriations are legally controlled at the department level and expenditures may not legally exceed appropriations at that level. For the year ended September 30, 2019, no departments had an excess of expenditures over appropriations. 55 TOWN OF GULF STREAM, FLORIDA Required Supplementary Information (RSI) Schedule of Changes in Total Other Postemployment Benefits (OPEB) Liability For the Fiscal Year Year Ended September 30, 2019 Total OPEB liability - beginning Changes for the year: Service cost Expected interest growth Demographic experience Benefit payments & refunds Assumption changes Net change in total OPEB liability Total OPEB liability - ending Covered -employee payroll Total OPEB liability as a percentage of covered -employee payroll Changes in Assumptions The discount rate changed as follows: September 30, 2017 measurement date 3.35% September 30, 2018 measurement date 3.64% September 30, 2019 measurement date 3.58% 2018 2019 $ 66,172 $ 69,996 5,843 4,139 2,558 2,562 16,699 (3,487) (5,206) (1,090) (26,919) 3,824 (8,725) $ 69,996 $ 61,271 $ 1,533,673 4.56% $ 1,616,938 3.79% The mortality basis was changed from the RP -2000 Mortality Table with generational improvements in mortality using Scale BB to the PUB -2010 Mortality Table with generational improvements in mortality using Scale MP -2017 for the September 30, 2019 measurement date. This schedule is intended to show information for 10 years. However, until a full 10 -year trend is compiled, information will be presented for those years for which information is available. No assets are accumulated in a trust that meets the criteria in GASB Statement No. 75, paragraph 4, to pay related benefits. 56 NH 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, CRP-, 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 INDEPENDENT AUDITOR'S REPORT ON INTERNAL CONTROL OVER FINANCIAL REPORTING AND ON COMPLIANCE AND OTHER MATTERS BASED ON AN AUDIT OF FINANCIAL 8ELLE 333 S.E. ndSTREETOFFICE STATEMENTS PERFORMED IN ACCORDANCE WITH POST OFFICE BOX 338 BELLE GLADE, FLORIDA 33430-0338 GOVERNMENT AUDITING STANDARDS TELEPHONE (561) 996-5612 FAX (561) 996-6248 The Honorable Mayor and Members of the Town Commission Town of Gulf Stream, Florida We have audited, in accordance with the auditing standards generally accepted in the United States of America and the standards applicable to financial audits contained in Government Auditing Standards, issued by the Comptroller General of the United States, the financial statements of the governmental activities, the business -type activities, and each major fund of the Town of Gulf Stream, Florida, as of and for the year ended September 30, 2019, and the related notes to the financial statements, which collectively comprise the Town of Gulf Stream, Florida's basic financial statements and have issued our report thereon dated February 25, 2020. Internal Control Over Financial Reporting In planning and performing our audit of the financial statements, we considered the Town of Gulf Stream, Florida's internal control over financial reporting (internal control) to determine the audit procedures that are appropriate in the circumstances for the purpose of expressing our opinions on the financial statements, but not for the purpose of expressing an opinion on the effectiveness of the Town of Gulf Stream, Florida's internal control. Accordingly, we do not express an opinion on the effectiveness of the Town of Gulf Stream, Florida's internal control. A deficiency in internal control exists when the design or operation of a control does not allow management or employees, in the normal course of performing their assigned functions, to prevent, or detect and correct misstatements on a timely basis. A material weakness is a deficiency, or a combination of deficiencies, in internal control, such that there is a reasonable possibility that a material misstatement of the entity's financial statements will not be prevented, or detected and corrected on a timely basis. A significant deficiency is a deficiency, or a combination of deficiencies, in internal control that is less severe than a material weakness, yet important enough to merit attention by those charged with governance. 57 AMERICAN INSTITUTE OF CERTIFIED PUBLIC ACCOUNTANTS • FLORIDA INSTITUTE 0F CERTIFIED PUBLIC ACCOUNTANTS • CPAM ERICA INTERNATIONAL Our consideration of internal control was for the limited purpose described in the first paragraph of this section and was not designed to identify all deficiencies in internal control that might be material weaknesses or significant deficiencies and therefore, material weaknesses or significant deficiencies may exist that have not been identified. We did identify a deficiency in internal control that we consider to be a material weakness, as described below. Finding 2019-1 Condition: During testing of revenues for the Municipal Water Fund we noted that large adjustments were sometimes needed to correct errors in bills for water services. Criteria: Invoices for services provided to customers should accurately report the value of the services. Effect: Inaccurate bills could lead to customer complaints and cause material errors in the financial statements Recommendation: We recommend that the Town review invoices for water services for reasonableness before they are mailed to customers. We also recommend that the Chief Financial Officer review and approve all adjustments to customer invoices. Management Response: We agree with the auditor's comments regarding the review of all utility invoices prior to posting invoices to customers' accounts. We also agree that the Chief Financial Officer should approve all adjustments, whether they are increases or decreases, to customer accounts. The following actions have been added to improve our internal procedures. The Chief Financial Officer will review water consumption fees after the meter readings are entered into the utility billing software and before the statements are generated. If necessary, meter readings will be checked for accuracy. The Chief Financial Officer will review and approve all adjustments prior to those adjustments being posted to customer accounts. The staff will be advised of all revisions and additions to internal procedures. Compliance and Other Matters As part of obtaining reasonable assurance about whether the Town of Gulf Stream, Florida's financial statements are free from material misstatement, we performed tests of its compliance with certain provisions of laws, regulations, contracts, and grant agreements, noncompliance with which could have a direct and material effect on the determination of financial statement amounts. However, providing an opinion on compliance with those provisions was not an objective of our audit, and accordingly, we do not express such an opinion. The results of our tests disclosed no instances of noncompliance or other matters that are required to be reported under Government Auditing Standards. 58 Town of Gulf Stream, Florida's Response to Findings The Town of Gulf Stream, Florida's response to the findings identified in our audit is described above. The Town of Gulf Stream, Florida's response was not subjected to the auditing procedures applied in the audit of the financial statements and, accordingly, we express no opinion on it. Purpose of this Report The purpose of this report is solely to describe the scope of our 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. This report is an integral part of an audit performed in accordance with Government Auditing Standards in considering the entity's internal control and compliance. Accordingly, this communication is not suitable for any other purpose. West Palm Beach, Florida February 25, 2020 r 59 NH NOWLEN, HOLT & MINER, P.A. CERTIFIED PUBLIC ACCOUNTANTS WEST PALM BEACH OFFICE NORTHBRIDGE CENTRE 515 N. FLAGLER DRIVE, SUITE 1700 POST OFFICE BOX 347 WEST PALM BEACH. FLORIDA 33402-0347 TELEPHONE (561) 659-3060 FAX (561) 835-0628 W W W.NHMCPA.COM MANAGEMENT LETTER IN ACCORDANCE WITH THE RULES OF THE AUDITOR GENERAL OF THE STATE OF FLORIDA To the Honorable Mayor and Members of the Town Commission Town of Gulf Stream, Florida Report on the Financial Statements EVERETT B. NOWLEN (1930-1984), CPA EDWARD T HOLT, CPA WILLIAM B. MINER, RETIRED ROBERT W. HENDRIX. JR., CPA JANET R. BARICEVICH, RETIRED, CPA TERRY L. MORTON, JR., CPA N. RONALD BENNETT, CVA, ABV, CFF, CPA ALEXIA G. VARGA, CFE, CPA EDWARD T. HOLT, JR., PFS, CPA BRIAN J. BRESCIA, CFP®, CPA MARK J. BYMASTER, CFE, CPA RYAN M. SHORE, CFP-, CPA WEI PAN, CPA WILLIAM C. KISKER, CPA 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 We have audited the financial statements of the Town of Gulf Stream, Florida, as of and for the fiscal year ended September 30, 2019, and have issued our report thereon dated February 25, 2020. Auditor's Responsibility We conducted our audit in accordance with auditing standards generally accepted in the United States of America; the standards applicable to financial audits contained in Government Auditing Standards issued by the Comptroller General of the United States; and Chapter 10.550, Rules of the Auditor General. Other Reporting Requirements We have issued our Independent Auditor's Report on Internal Control Over Financial Reporting and on Compliance and Other Matters Based on an Audit of Financial Statements Performed in Accordance with Government Auditing Standards and Independent Accountant's Report on an examination conducted in accordance with AICPA Professional Standards, AT -C Section 315, regarding compliance requirements in accordance with Chapter 10.550, Rules of the Auditor General. Disclosures in those reports, which are dated February 25, 2020, should be considered in conjunction with this Management Letter. AMERICAN INSTITUTE OF CERTIFIED PUBLIC ACCOUNTANTS • FLORIDA INSTITUTE OF CERTIFIED PUBLIC ACCOUNTANTS • CPAMERICA INTERNATIONAL Prior Audit Findings Section 10.554(1)(i)l., Rules of the Auditor General, requires that we determine whether or not corrective actions have been taken to address findings and recommendations made in the preceding financial audit report. The finding included in the prior year audit report was addressed and no longer applies. Official Title and Legal Authority Section 10.554(1)(i)4., Rules of the Auditor General, requires that the name or official title and legal authority for the primary government and each component unit of the reporting entity be disclosed in this Management Letter, unless disclosed in the notes to the financial statements. This information is disclosed in Note 1 to the financial statements. There are no component units included in the Town of Gulf Stream, Florida's financial statements. Financial Condition and Management Section 10.554(1)(i)5.a. and 10.556(7), Rules of the Auditor General, require us to apply appropriate procedures and communicate the results of our determination as to whether or not the Town of Gulf Stream, Florida met one or more of the conditions described in Section 218.503(1), Florida Statutes, and to identify the specific condition(s) met. In connection with our audit, we determined that the Town of Gulf Stream, Florida did not meet any of the conditions described in Section 218.503(1), Florida Statutes. Pursuant to Sections 10.554(1)(i)5.b. and 10.556(8), Rules of the Auditor General, we applied financial condition assessment procedures for the Town of Gulf Stream, Florida. It is management's responsibility to monitor the Town of Gulf Stream, Florida's financial condition, and our financial condition assessment was based in part on representations made by management and review of financial information provided by same. Our assessment was done as of the fiscal year end. The results of our procedures did not disclose any matters that are required to be reported. Section 10.554(1)(i)2., Rules of the Auditor General, requires that we communicate any recommendation to improve financial management. In connection with our audit, we did not have any such recommendations., 61 Special District Component Units Section 10.554(1)(i)5.c, Rules of the Auditor General, requires, if appropriate, that we communicate the failure of a special district that is a component unit of a county, municipality, or special district, to provide the financial information necessary for proper reporting of the component unit, within the audited financial statements of the county, municipality, or special district in accordance with Section 218.39(3)(b), Florida Statutes. In connection with our audit, we did not note any special district component units that failed to provide the necessary information for proper reporting in accordance with Section 218.39(3)(b), Florida Statues. Additional Matters Section 10.554(1)(i)3., Rules of the Auditor General, requires us to communicate noncompliance with provisions of contracts or grant agreements, or abuse, that have occurred, or are likely to have occurred, that have an effect on the financial statements that is less than material but warrants the attention of those charged with governance. In connection with our audit, we did not note any such findings. Single Audits The Town of Gulf Stream, Florida expended less than $750,000 of federal awards and less than $750,000 of state financial assistance for the fiscal year ended September 30, 2018, and was not required to have a federal single audit or a state single audit. Purpose of this Letter Our Management Letter is intended solely for the information and use of the Legislative Auditing Committee, members of the Florida Senate and the Florida House of Representatives, the Florida Auditor General, Federal and other granting agencies, the Town Commission, and applicable management, and is not intended to be and should not be used by anyone other than these specified parties. West Palm Beach, Florida February 25, 2020 62 NH 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 N. RONALD BENNETT, CVA, ABV, CFF, CPA 515 N. FLAGLER DRIVE, SUYIT 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 INDEPENDENT ACCOUNTANT'S REPORT MARK J. RYAN M. SHOM. SHORE, CFE, CPA , CFP°, CPA WEI PAN, CPA ON COMPLIANCE WITH SECTION 218.415, WILLIAM C. KISKER, CPA FLORIDA STATUTES BELLE GLADE OFFICE 333 S.E. 2nd STREET The Honorable Mayor and Members of the Town Commission POST OFFICE BOX 338 y BELLE GLADE, FLORIDA 33430.0338 NE (561) 996-5612 Town of Gulf Stream, Florida TELEPHOFAX (561) 996.6248 We have examined the Town of Gulf Stream, Florida's compliance with Section 218.415, Florida Statutes during the year ended September 30, 2019. Management of the Town of Gulf Stream, Florida is responsible for the Town of Gulf Stream, Florida's compliance with the specified requirements. Our responsibility is to express an opinion on the Town of Gulf Stream, Florida's compliance with the specified requirements based on our examination. Our examination was conducted in accordance with attestation standards established by the American Institute of Certified Public Accountants. Those standards require that we plan and perform the examination to obtain reasonable assurance about whether the Town of Gulf Stream, Florida complied, in all material respects, with the specified requirements referenced above. An examination involves performing procedures to obtain evidence about whether the Town of Gulf Stream, Florida complied with the specified requirements. The nature, timing, and extent of the procedures selected depend on our judgement, including an assessment of the risk of material noncompliance, whether due to fraud or error. We believe that the evidence we obtained is sufficient and appropriate to provide a reasonable basis for our opinion. Our examination does not provide a legal determination on the Town of Gulf Stream, Florida's compliance with the specified requirements. In our opinion, the Town of Gulf Stream, Florida complied, in all material respects, with Section 218.415, Florida Statutes for the year ended September 30, 2019. This 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. t West Palm Beach, Florida February 25, 2020 63 AMERICAN INSTITUTE OF CERTIFIED PUBLIC ACCOUNTANTS • FLORIDA INSTITUTE OF CERTIFIED PUBLIC ACCOUNTANTS • CPAMERICA INTERNATIONAL BEFORE: I TE; die: undersigned authoni"T, personally appeared Rebecca Te -vv of the Town. of Gulf Stream, who being' duly, sworn; deposes .and say s on oath that. 1. I am .the Chief Financial' Officer of the Town of Gulf Stream which is a local governmental entity of the State of Florida; 2. Town of Gulf. Stream adopted . Ordinance No. 94-3implementing, an:: impact: feed and 3. The Torn: of Gulf Stream has complied and, as of the date of this A fidaacrit remains in compliance -,vith Section 103;31$01, Florida Statutes. FURTHER AFF .kNT SAYETH NAUGHT.; Rebecca Tew, Chief Financi l: Officer STATE OF FLORIDA COLT-NTY OF PAI—'1J BEACH SWORN TO AND SUBSCRIBED before me. this /6� lday of 2020. I� 7-a' NOTARY PUBT..ICJ, Print Name (:�Y Personally known 'f or produced identification Type of identification produced:_: ;4Iy Commission Expires; M-1 TAYLOR Notary Public state of Florida. Corr Issior # GG ' "63211 My Comm. Expires M -a> 6, 2022 M1 , •.. 8:7(7,' E;� ii::fililgh NstiO- cI N0,ary Ass,., M-1