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HomeMy Public PortalAbout1973_10_24 165 MINUTES- OF REGULAR MEETING OF LEESBURG TOWN COUNCIL, OCTOBER 24, 1973. A regular meeting of the Leesburg Town Council was held in the Council Chambers , 10 West Loudoun Street, Leesburg , Virginia , on October 24, 1973 at 7 :30 P.M. The meeting was called to order by the Mayor, with the prayer being offered by Councilman Murray. Present were the following : Mayor G. Dewey Hill , Councilmen Walter F. Murray, Robert A. Orr, John W. Pumphrey , Herbert L. Ridder, C . Terry Titus and John A. Wallace , Jr. ; also Town Manager James W. Ritter, Jr. and Town Attorney George M. Martin. ill Councilman Titus called attention to one correction to the Minutes of the meeting of October 10th, that being on Page 5, next to last para- graph - "Mayor Hill appointed Councilman Wallace, and Councilman Titus to work with him 'and ' Mr. Ritter as a committee' " The Min- utes , as corrected were then approved. j Town Manager Ritter reported as follows : ' - (1) We have received the plans and specifications on the two sanitary sewer lines to be adjusted in connection with the By-Pass construction, as well as the plans on the Myers Well house . These O have been checked and he would like authorization tonight, if possible, to have Dewberry, Nealon and Davis advertise for bids . The Highway_ CT Department is very anxious for us to complete this work as quickly Qas possible . English Construction Co. has started construction on Q the By-Pass and we do not want to hold them up . In talking with Paul Bengtson today , there is some question as to the size of the water line from the Well . The plans show a 6 " line coming out on both sides . He has an alternate in the specifications for a 12" . The Highway Department will pay for only a 6" line because • this is what we have in there now. Anything over that is betterment and we would have to pay the difference in cost . Paul has been in touch with Johnson and Williams several times to find out what size water lines he has used in his Water Study , but has found out nothing yet. (2) We have started work on the foundation for the Butler build- ' ing at the Sewer Plant and hope to pour the concrete slab by next Mon- day . Santmyer is placing the conduit for electricity and Town Forces are installing the water line under the slab , both of which will serve the facilities in the chemical building . (3) Johnson and Williams has been directed to prepare plans on the Chemical Addition Facility . The only thing we have from them is a letter outlining the various things that should be done , but they have never prepared plans . This was called to his attention in a letter from Bob Sayre of the Water Control Board last week, wherein he asked for plans showing just how this chemical addition will be performed. He said he took it upon himself to call Jack Williams and ask him to do this . Also, he called Hercules , asking for the results of the jar tests they did sometime ago, and which the Water Control Board has been asking for. They were to call him back and mail these results . The Water Control Board was highly complimentary of the progress we are making on infiltration correction and towards chemical addition . (4) Johnson and Williams advises that the Water Study is still being held up by the printers . The field work on the Carr water tank site will be delivered to them next Monday . (5) Paul Bengtson of DND reports that they are proceeding with I several project designs and studies for the Town, among them being the Old Waterford Road Project from Ayrlee Ave . to Morven Park Road, including part of Morven Park Road; the Town Branch •Project from King Street to the west corporate limits ; the King Street downtown storm drainage project and the traffic light design at Fort Evans Road and Route 7 . Sneider (6) •He understands that Bob Harris is working on the tgamSsnx nings Water Agreement . This has to do with a contract Jeffrey Sneider inherited from Wright and Crickenberger for building a 275 ,000 gallon tank by Monday of this week . 166 MINUTES OF OCTOBER 24, 1973 MEETING. (7) The Water Control Board crew was here this week and ran D.O . tests from 4 P.M. Monday until 5 P.M. Tuesday - a 24-hour test period. They also ran some BOD tests on raw and final effluent, as well as BOD samples taken from the stream. . (8) Paul Bengtson has been in further contact with Juan on changing andup-datingthe Town Standards and will give us a new cost figure soon. This will be higher than the previous figure. (9) Sydnor Hydrodynamics expects to install the pump at Myers Well next week . (10) VEPCO reported that their men are working today on upgrad- ing the street lighting on Loudoun Street . (11) Sgt. Athey has resigned to accept a job as Bailiff for the County. Barbara Cross has resigned and gone back to work with the School Board at a higher salary. Shirley Haines has been hired to take her place . Also, a water meter reader has been hired - Terry Frye . (12) He has written to nine (9) manufacturers of park benches, hoping to get some literature and prices . (13) Another field inspection was made today with the Highway Department on revised plans on the Rt. 15 Urban Project. Due to grade changes , water and sewer lines will have to be lowered, at an estimated cost of about $23 ,000 . This cost will be borne 100 per cent by the Town. suspected illegal (14) Of the 89/downspout connections , this has been narrowed down to six (6) . Four of these have replied to our inquiries and they empty out on top of the ground. So they have now been narrowed down to two (2) . (15) He has written to five (5) counties listed as references by Daniel A. Robinson & Associates . He has heard from one - Amherst County, who recommended them without reservation. (16) Recently the Town Police Officers and Specials had a 3-hour course in karate and defense tactics . (17) He explained the proposed appropriations in detail. (18) First & Merchants Bank did not bid on the proposed invest- ments due to market changes , which they check every day or two, and this money will not become available until November?.lst and November 8th on the respective investments . (19) Two Proclamations and an Ordinance have been prepared cover- ing Halloween activities for consideration by the Council. (20) Carroll Concrete will begin work on the King Street side- walk tomorrow between Cornwall and North Streets . They hope to start on the curb and gutter at the Clark residence at the corner of Ed- wards Ferry Road and Washington Street in the next day or so, how- ever, it looks like the storm drainage will have to be omitted for the time being due to a time factor. Wagann Drive between Wage Drive and Anne Street will not be done this year due to time . We got started too late on advertising for bids this year - it should have been done in April so the surface treatment and blacktop could have been done in hot weather. replacement (21) Perry Engineering started today on the tepaax of the sani- tary sewer on Prince Street . This is one of several sections of sewer to be replaced in connection with our infiltration program. (22) He noted a correction to be made in Item No. 7 on the Agenda. Councilman Titus asked about the deed on the Carr water tank site. Mr. Ritter said is has been recorded. 167 MINUTES OF OCTOBER 24, 1973 MEETING. . Councilman Titus also asked the status of the storm sewer proj - ects in Brandon and Prospect Hills . He said he and Mr. Hill had in- vestigated the situation in Brandon and he was not aware of the total problem there - he could understand why people were complaining . Mr. Ritter said he was under the impression that the developers were to take some corrective measures in Brandon and he would check on this . Concerning the problem in Prospect Hills , it has been determined that a slight fill will have to be made and he would like to talk with the property owners on this . Mr. Titus expressed the hope that both of I these problems can be corrected before winter weather. Mr. Titus said he has noticed several intersections where "Yield" signs have been put up and "Stop" signs removed and he thought "Stop" signs would have been more appropriate . More particularly , he was speaking of those at the intersections of Ayr Street and Ayrlee Ave . and at Memorial Drive and Cornwall Street. He was particularly dis- turbed about the intersection of Memorial Drive and Cornwall Street and thought another look would reveal that something .else should be done . Mr. Ritter said they have ordered and reordered "Stop" signs in accordance with Highway Department standards?, which call for re- p flectorized material . They can get plain "Stop and it looks Cr) like this is what we are going to have to do and wait for the reflec- [D torized material later on. Mr. Titus said one is needed at Mayfair rap Drive and Edwards Ferry Road as well . L7 C Councilman Murray suggested that a letter be written to Sgt. Athey, expressing appreciation of the Town for his 21 years of ser- vice. Mr. Ritter said he would take care of this . Mayor Hill also expressed his thanks for Sgt . Athey ' s service , with the hope that his new job will be as rewarding as the one he has done for the Town. Mayor Hill read two letters concerning brick sidewalks, one from the Key Club and one from the Leesburg Garden Club, both of which are attached hereto. He said he would answer both of these letters , stat- , ing that the Council expects to study the feasibility of brick side- walks in the Old and Historic District and any new construction will be considered as necessary. Mayor Hill asked if the pump at the Myers Well (expected to be installed next week) would have to be "pulled" again to meet stand- ards after the relocation of the lines and the new building. Mr. Ritter explained that the pump will be set at the proper grade when it is installed. Mayor Hill asked how we are standing for water at the present time. Mr. Ritter said it seems to be holding up well, but he is con- cerned in case there should be a major breakdown of one of the other Wells , particularly Paxton. He said we will have to work very closely with the Rehabilitation Center on the Myers Well to see what effect it will have on their water supply . Mayor Hill reported that he had visited the Sewage Treatment Plant late at night recently and found the flow at 1 :00 A.M. was 200,000 gallons . The average flow through the Plant yesterday was 530,000 gallons . Mr . Ritter commented that it sounds like this is 100 per cent sewage. . On motion of Councilman Orr, seconded by Councilman Wallace , the following resolution was proposed : BE IT RESOLVED, that the law firm of Boothe, Prichard and Dudley, Fairfax , Virginia , be and the same is hereby author- ized to continue representation of the Town, in association with the Town Attorney , in the defense of the suits filed by Shor Leesburg Associates against the Town in the Circuit Court for Loudoun County „ and to act as special. counsel to the Council for advice and consultation when requested by the Council on questions and problems relating to the sewer and water availability fees and connections to the Town sewer sys- tem, priority lists and the adoption of future policies relat- ing to availability of sewage to developers , and 168 MINUTES OF OCTOBER 24 , 1973 MEETING. BE IT FURTHER RESOLVED, that the Mayor, or the Town Manager, be and they are hereby authorized to sign any pleadings and make oath thereto where required, and • BE IT FURTHER RESOLVED, that the sum of $500.00 be and the same is hereby appropriated from the Utility Fund, to be uti- lized for the payment of such costs , other than legal fees , as previously incurred and anticipated to be incurred, such as photostating, depositions and assembly of. relevant material. Councilman Titus moved to amend as follows : Last line of the first paragraph to read as follows,: "availa- bility of sewage capacity to developers , and" ; also . to add fol- - lowing this : "and the Town Attorney shall represent the Town on the suit filed for a Motion to Restrain the Council from expending public funds in defense of the suit against the indi- viduals ." Also, to add another paragraph at the end of the resolution as follows : "and; BE IT FURTHER RESOLVED, that Councilman and Councilman be available to report to the attorneys on behalf the Town in these matters . " • This was seconded by Councilman . Wallace . Councilman Pumphrey nominated Councilman Titus and Councilman Wallace to fill in the blanks above and the amendment was unanimously adopted. The resolution, as amended, was then unanimously adopted, reading as follows : - • BE IT RESOLVED, that the law firm of Boothe, Prichard and Dudley , Fairfax , Virginia , be and the same is hereby•author- ized to continue representation of the Town, in association with the Town Attorney, in the defense of the suits filed by Shor Leesburg Associates against the Town in the Circuit Court for Loudoun County, and to act as special counsel to the Coun- cil for advice and consultation when requested by the Council on questions and problems relating to the sewer and water availability fees and connections to the Town sewer system, priority lists and the adoption of future policies relating to availability of sewage capacity to developers , and the Town Attorney shall represent the Town on the suit filed for • a .Motion to Restrain the Council from expending public funds in defense of the suit against the individuals, and BE IT FURTHER RESOLVED, that the Mayor, or the Town Manager, be and they are hereby authorized to sign any pleadings and make oath thereto where required, and BE IT FURTHER RESOLVED, that the sum of $500 .00 be and the same is hereby appropriated from the Utility Fund, to be uti- lized for the payment of such costs , other than legal fees , as previously incurred and anticipated to be incurred, such . as photostating, depositions and assembly of relevant material, and . BE IT FURTHER RESOLVED, that Councilman C . Terry Titus and Councilman John A . Wallace , Jr. be available to report to the attorneys on behalf of the Town in these matters . - - On motion of Councilman Murray, seconded by Councilman Wallace, the following resolution was unanimously adopted : RESOLVED, that the following appropriations be made : • $ 1 ,658 :48 - Fidelity Sound Co. - General Fund-Capital Outlays . 22 ,000 .00 - Chemicals and equipment for addition of chemicals at Sewer Plant (authorized by Council to purchase on 8/8/73) - Utility Fund-Capital Outlays . 21,212 . 17 - Perry Engineering Co. - Est . #6 on Hospital Proj - ect. 1971 Bond Issue . 116 9 MINUTES OF OCTOBER 24, 1973 MEETING. - Mayor Hill asked how much had been spent on the Hospital Project . Mr. Ritter did not have the figures with him, however, both .he and Coun- cilman Titus felt that the total would be considerable under the en- gineer 's estimate because they did not run into the rock excavation expected. Mr. Titus expressed the hope that Perry will repair the hole in Honicon Court before winter weather. Councilman Wallace ex- plained that the $22,000 is the amount estimated by Johnson and Wil- liams to put in the chemical treatment . It was felt that it would be better to put in a lump sum and then the Treasurer can pay for the equipment as it is purchased. It is assumed that Mr. Ritter will keep Council advised on these expenditures . • On motion of Councilman Wallace, seconded by Councilman Ridder, • the following resolution was unanimously adopted after explanation by Councilman Wallace that this is a routine procedure acknowledging the responsibility of each party : RESOLVED, that the Town Manager be authorized to sign the at- tached letter from Yount , Hyde & Company , dated October 4, 1973. On motion of Councilman Wallace, seconded by Councilman Titus, CD the following resolution was proposed: Cr) CO WHEREAS , the Airport Advisory Committee has reviewed in con- cept the proposed development plan for Leesburg Airport Re- C search Park, NOW, THEREFORE, BE IT RESOLVED, that the Committee endorses said plan in concept only, because it is felt that the area surrounding the Airport should be zoned industrial, and BE IT FURTHER RESOLVED, that the Town Council endorses the feeling of the Airport Advisory Committee . Councilman Wallace said the Committee feels very strongly that the Town should respond to the County . He explained that this is the first phase of the Airport Master Plan and pointed out on the map just where this particular piece of property is located. He said the Committee feels that the developers of the adjoining property for which they are seeking rezoning have provided an alternative with which the Committee feels comfortable should the Town decide to de- velop another runway . However, the Committee does feel that the area surrounding the Airport should be zoned industrial and is in- terested in industry at the Airport . Industrial zoning would be an asset to the Airport and help its growth. Also , there is a great deal of revenue going to the County from the Airport that the Town does not even see . Mr. Beckham Dickerson, who represents the Cobern interests ad- joining it , commented that Mr. Wallace had pretty well covered the subject , however, he pointed out on the plan just what is proposed and that they have adhered to the Town ' s proposed use plan and have used the Town 's basic road pattern . This gives flexibility to sell a small parcel , yet maintains maximum flexibility for any industry wan4'ng to move into the Leesburg area . The question of access to the $tbitract was raised by Councilman Titus , however, Mr . Dicker- son did not believe it would be necessary . He said some industry or those owners backing up to this might want an opening for access . Mr. Wallace said the Committee did not have time to go into this , but they feel it should be given consideration. Mayor Hill wanted to be sure that this would not be a commitment for water and sewer. He was as - sured it is not , however, Mr. Dickerson said this is important for other tracts in the area , as well as for this one , in the future, par- ticularly the school site . He suggested that it might be to the Town 's advantage to design the size of the sewer pipe for other sur- ,,t— rounding property as well as this . Mr. Wallace agreed with this . He said the Committee has done a lot of work and they hope to give a re- port to Council in about a month as to how they feel about this par- ticular plan, present operations andmany other aspects of the Air- port. There are a lot of items to be considered and then they will request some direction from the Council as to which way they should proceed. The above resolution was then unanimously adopted. 17 © MINUTES OF OCTOBER 24 , 1973 MEETING. Bids were opened at this time on proposed investments and were as follows : North American Bank & Trust - 8.30% • First Virginia Bank - 8% Peoples National Bank - 8 . 75% On motion of Councilman Orr, seconded by Councilman Wallace, the following resolution was unanimously adopted : RESOLVED, that Peoples National Bank be awarded the investment of $ 125 ,000 for 150 days , at an interest rate of 8 . 75 per cent, now invested with North American Bank & Trust in Water and Sewer Availability Funds , with maturity date around November 1, 1973 . On motion of Councilman Wallace , seconded by Councilman Pumphrey , the following resolution was unanimously adopted: RESOLVED, :;that Peoples National Bank be awarded the investment of $ 125 ,000 for 150 days , at an interest rate of 8 . 75 per cent, now invested with First & Merchants National Bank, consisting of $25 ,000 Airport Fund, $50 ,000 Utility Fund and $100,000 - General Fund, with maturity date around November 8, 1973 . Note : $50,000 of the above General Fund is to be transferred to General Fund Checking Account . On motion of Councilman Titus , seconded by Councilman Ridder, the following resolution was unanimously adopted: WHEREAS , a Public Hearing was held on Project 0007-253-101, PE101 , RW201, C501 (Rt. 7 - Catoctin Circle Urban Project) at 7 :30 P.M. , October 11 , 1973 , in the Town of Leesburg Coun- cil Room, and WHEREAS, the purpose of the meeting was to inform the public of the proposed construction of said project , and WHEREAS, no objection was raised concerning the construction of said project , and • WHEREAS , Mayor Hill spoke in favor of the project , stressing the need of the project , which will alleviate to some extent the traffic and drainage problems in the area . NOW, THEREFORE, BE IT RESOLVED, that the Town Council hereby goes on record as endorsing the project, and BE IT FURTHER RESOLVED, that the Highway Department is re- quested to proceed with the construction as soon as possible . Mayor Hill said there was no-one present to speak against the project and he was the only one to speak for it . Mr. Ritter said it is pro- posed by the Highway Department to advertise this project for bids in the spring . It is hoped they will advertise the Route 15 Urban Project in the fall . • On motion of Councilman Wallace , seconded by Councilman Pumphrey, • and after some little discussion, the following Ordinance was unani- mously adopted: BE IT ORDAINED by the Council of the Town of Leesburg that the following Ordinance be enacted as follows : MASKS OR DISGUISES, TRICK OR TREAT VISITA- TIONS AND HALLOWEEN CURFEW (1) It shall be unlawful for any person over twelve years of age to appear in or upon any of the streets , high- ways , alleys , public parks or other public places of the Town of Leesburg in any mask or disguise whereby the .identi- ty of such person is concealed, without permission of the Town Manager or Chief of Police . MINUTES OF OCTOBER 24, 1973 MEETING. - (2) It shall be unlawful for any person to appear on the streets, highways , public homes , private homes or pub- 4 lic places in the Town of Leesburg- to make trick or treat ' visitations ; except that this section shall not apply to children 12 years of age and under on Halloween night. (3) A special curfew hour of 10 :00 P.M. on Halloween • evening is hereby established for the trick or treat •visita- tions permitted by paragraph 2 above . (4) Any person violating the provisions of this Ordi- nance shall, in the discretion of the Court trying the case, be subject to a fine of not less than One Dollar ($1 .00) , nor more than Ten Dollars ($10 .00) , or, if such person is under 14 years of age, such other punishment as the Juvenile • Court shall deem proper. : Council discussed adoption of a resolution giving Johnson and Williams authority to prepare plans on the interim chemical treatment at the Sewage Treatment Plant , along with a cost estimate of same . Mr. Ritter reported that .he had received a letter from Mr. Sayre of Cr)CZ the Water Control Board requesting plans for this project, as well CAD as the results of the tests done by Hercules . In his letter, he complimented the Town on the progress being made on the infiltra- CZ tion program. After consultation with Mayor Hill, Mr. Ritter called • Q Mr. Williamsand asked him to prepare' these plans , however, he did think there' should be a formal resolution on this . After further discussion, on motion of Councilman Titus , seconded by Councilman Pumphrey, and with no objection to considering this matter tonight , the following resolution was offered: BE IT RESOLVED by the Town Council of the Town of Leesburg, that Johnson and Williams be authorized to proceed with plans and specifications on the addition of chemical treatment at the Sewage Treatment Plant, provided that a proposal for his engineering services and cost estimate be presented to the Town Council by the Council 's November 14th meeting . After further discussion, the above resolution was corrected by Coun- cilman Titus , with Councilman Pumphrey concurring , and the resolution, as corrected, was unanimously adopted, reading as follows: BE IT RESOLVED by the Town Council of the Town of Leesburg , that Johnson and Williams be authorized to proceed with plans and specifications on the addition of chemical treatment at the Sewage Treatment Plant, and that a proposal for engineer- ing services and cost estimate will be provided to the Town Council by the Council 's November 14th meeting. Mr. Ritter commented that this is in the spirit of cooperation with the Water Control Board. So far, we rank pretty high with that Board,. being one of the few places in the State that does , and we would like to keep this reputation. Councilman Wallace stated that the Ordinance .adopted concerning Halloween will be assigned Section 15-56 under Offenses - Miscellaneous of the Town Code . On motion of Councilman Wallace , seconded by Councilman Orr, Coun- , cil voted unanimously to go into executive session concerning legal matters and personnel at 9 :03 P.M. On motion of Councilman Murray, seconded by Councilman Ridder, Council reconvened at 10 :45 andthepublic was invited back to the meeting . No action was taken as a result of the executive session and, on motion of Councilman Murray, seconded by Councilman Wallace , the meeting was adjourned at 10 :47 P.M. • Clerk of t e Council LEESBURG GARDEN CLUB LEESBURG, VIRGINIA 22075 October 17 Honorable Dewey Hill Leesburg , Virginia Dear Mayor Hill : At the meeting of the Leesburg Garden Club held on October 16, the question of brick versus cement sidewalks was discussed at some length. While we understand the Council ' s problem in economizing as much as possible in this time of rising costs , we also feel that the old part of Leesburg has historical significance and rare architectural beauty which must be given special attention if it is to be preserved. Because of Leesburg ' s two century old beauty and charm many people have found and will find it an especially desirable place to live so in the long run, it is more than likely that by preserving Leesburg ' s unique qualities, the town will be more than compensated with increased tax revenues. At the end of our discussion, the club unanimously passed a resolution recommending that brick sidewalks be constructed throughout the area that has been disignated bt historical importance. Sincerely yours , Marg et W. Peal , President The Key Club of Loudoun County Leesburg, Virginia October 16, 1973 The Honorable Dewey Hill, Mayor Leesburg, Virginia Dear Mayor Hill, The Key Club of Loudoun County consists of twenty-six members who entered the club An the basis of their concern for their school and community. Because of their concern, we felt it necessary to express our feelings on the issue of removing the brick sidewalks in Leesburg. . We are aware of the economic concerns involved between the brick and concrete sidewalks, although we of course do not have the knowledge to debate on this facet of the issue. Whichever type of sidewalk would be more economical, we think that costs should not be the only concern of those who make the decision. Certainly cost is an important factor, but in decisions affecting the appearance of a town as historical as Leesburg, equal concern should be given to the preservation of the his- tory and beauty of the town. Therefore, we urge you and the town council to consider the advantages of retaining brick sidewalks: not necessarily financial advantages, but nevertheless great advantages of a beautiful and charming town. Sincerely, Alan L. Raflo 01/4,c_dacetee W410/1,u7 V-arkt, Airal 33,uar:r3zoto_zy,n w #4 -dc--) 1E lib/Ex Ss, AlgAgOltS A , � 1 - .7'I YOUNT. HYDE & COMPANY O }� CERTIFIED PUBLIC ACCOUNTANT, V WINCHESTER. VIEGINIA r CZ L October 4, 1973 _ 1 I The Honorable Mayor and �' "c./,-`/ ‘7 c" - c Members of Town Council Leesburg, Virginia 22075 /C--/--..,.z. 3 Gentlemen: This letter is to confirm our understanding of the arrangements regarding the services we are to perform for the Town of Leesburg, Virginia for the year ending June 30, 1973. Our basic engagement is to examine and report upon your annual financial statements. We are also available to assist the Town Council and managemont`an business problems which may arise. / , The purpose of our examination of the financial statements is to express an unqualified opinion except for fixed assets on the fairness with which the Town's financial statements present the cash transactions for the year ending June 30, 1973, on a basis consistent with the preceding year. If, during the course of our exam- ination, information should coma to our attention which would require us to issue ( other than an unqualified opinion, except for fixed assets, the nature of the change and the reasons therefore will be discussed with you prior to the submission of our I report. I �i Our examination will be conducted in accordance with generally accepted auditing standards and accordingly will include a review of the system of internal accounting control and tests of the transactions to the extent we believe necessary. It will not include a detailed audit of all transactions. Although it is realized that the verification of cash transactions is an I. important aspect of our service, it should be understood that it would not be feasible to extend audit tests and samples sufficiently to provide guarantees against all intentional (fraudulent) and unintentional (honest) misstatements. Misstatements arising from the.failure to record transactions and th000 arising through collusion are especially difficult to detect, and, when selecting samples, it is always possible that misstated transactions will not be selected. ' However, after consideration of all factors known to us, we feel that the extent of tests and samples which is contemplated offerb a satisfactory balance between conclusive reliability and reasonable audit costs. The examination is designed to provide reasonable assurance as to the accountability for recorded receipts, disbursements and ending cash balances. It gives assurance that the cash transactions which become a matter of record appear reasonable to us in amount and vi. ; w i /YOUNT. HYDE & COMPANY I 4:7, 1r CERTIFIED PUBLIC ACCOUNTANTS V WINCHESTER. VIlGINIA - - _ ' - . I I i The-Honorable Mayor and , • . , , ''Members of Town Council ` • i . October/4, 1973 ! l Page Two I classification based on our knowledge of the, likely sources of receipts. And finally, i the examination provides for Dome review of procedures and controls, including those f designed to safeguard cash, so that you may be advised of any undue exposure to potential losses which comes to our attention. i i We direct your attention to the fact that management has the responsibility for the proper recording of the transactions in the books of account, for the safe- 1 guarding of assets, and for the substantial accuracyyof the financial statements which are the representations of management. . . 'I • In addition to expressing our opinion on the financial statements., we will report to you any ideas or observations developed during the course of'our examination that we believe will be useful to the management of the Town, including those ' designed to safeguard cash as mentioned above. Jerry P. Kerr and I will be in charge of all of the work we will perform • for you, and it will be our responsibility. to ensure that you receive good service, We will call upon others. in the firm for a second point of view or specialized •'I knowledge, as necessary. I:e . -. ' . • We look forward to our association with you and your 'staff again this year I/ and appreciate the opportunity to serve the Town of Leesburg, Virginia: Please call if you. have any questions about any aspect of our engagement. If the arrangements_are acceptable to you, please sign the enclosed copy of this letter and return it to us. ,J - Very truly yours, • . i • • YOUNT, HYDE 6 COMPANY I . . . • Marshall R. Bryant, C.P.A. • MRBimwb . Accepted by: . Town Manager .