HomeMy Public PortalAbout01/11/1980COMMISSION MEETING
JANUARY 11, 1980
PRESENT: WILLIAM F. KOCH, JR
JOAN S. LAPORTE
JOEL HUNTER
LINDLEY S. BETTISON
EVANS M. CLEMENTS
MAYOR
VICE MAYOR
COMMISSIONER
COMMISSIONER
Also attending: Attorney John Randolph, Manager, William E. Gwynn,
Deputy Town Clerk, Barbara Gwynn, Police Chief, Robert
Holroyd, Brian Pfeifler, Dan Ward C.P.A. and Mr. William
McCrary, Area Vice President for Gallager Insurance Inc.
The Meeting was called to order by Mayor William Koch at 9 A.M.
Upon motion by Commissioner Clements, seconded by Commissioner Bettison
the Commission approved the Minutes of the regular meeting December 14,
1979.
Upon motion by Vice Mayor LaPorte, seconded by Commissioner Hunter the
Commission approved the Financial Report for the month of December, 1979.
The following summarization of the Police Report for the month of December,
1979 was submitted to the Commission.
MILEAGE DAYS HOURS CALLS WARNINGS F.A.
Chief Holroyd
1605
21
168
16
0
0
Sgt. Burgess
1494
23
184
36
0
2
Ptlm. Howse
1477
22
176
8
3
1
Ptlm Tremitiedi
991
19
152
29
0
2
Ptlm. Bunner
1188
21
168
19
4
2
Ptlm. Tinkham
1583
21
168
33
0
7
Ptlm. Stocks
1031
21
168
14
3
4
Ptlm. Koch
1243
21
168
44
0
4
Ptlm. Smith
358
8
64
13
0
2
TOTAL 10,970 177 1416 212 10 24
Due to a number of complaints brought to Commissioner Hunters attention by
residents of Gulf Stream he expressed a critical need to halt speeders on
AlA. Chief Holroyd was instructed to make a study of this problem and
report to the Commission. In the meantime he was instructed to place a
patrol car on the side of the roadway in the hope this may alleviate
some of the problem.
Upon motion by Commissioner Hunter, seconded by Commissioner Bettison the
Commission approved the Audit Report for the Fiscal Year 1978 -79. This
report is a part of the minutes along with the Auditor's somsents letter
and Manager's reply.
-2-
COMMISSION MEETING, January 11, 1980 Cont.
Mr. William T. McCrary, Area Vice President for Arthur J. Gallager & Co.
explained to the Commission the Self Insurance Program that the Town and
surrounding municipalies had been working on for a number of months. This
program would take effect February 1, 1980. After a general discussion
the Commission set a Special Commission Meeting January 21, 1980, 9 A.M.
in order to gather additional information before a decision could be made
and also instructed Manager Gwynn to find out what it would cost the
Town to cancel their present coverage.
Upon motion by Commissioner Bettison, seconded by Commissioner Clements,
Ordinance 80 -1 was accepted on FIRST READING.
ORDINANCE 80 -1
AN ORDINANCE OF THE TOWN OF GULF STREAM, FLORIDA, PLACING A
NEW PROPOSED MUNICIPAL CHARTER FOR THE TOWN OF GULF STREAM,
FLORIDA, ON THE BALLOT FOR REFERENDUM VOTE AT A SPECIAL
ELECTION OF THE TOWN OF GULF STREAM, FLORIDA, ON MARCH 11,
1980; PROVIDING FOR THE PRESERVATION OF ALL ORDINANCES IN
effect UPON ADOPTION OF THE NEW PROPOSED CHARTER TO THE
EXTENT NOT INCONSISTENT WITH THE NEW PROPOSED CHARTER PRO-
VIDING FOR CONFLICTING REGULATIONS REPEALED; PROVIDING
FOR SEVERABILITY; PROVIDING FOR AN EFFECTIVE DATE.
A request was made to look into the possibility of changing Ordinance 79 -2
limiting the number of boats allowed to dock at owners slips.
Meeting adjourned 10:30 A.M.
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COMMISSIONERS
William F, Koch, Jr., Mayor
Joan S. LaPorte, Vice Mayor
Lindley S. Bettison
Evans M. Clements
Joel Hunter
TOWN OF GULF STREAM
PALM BEACH COUNTY, FLORIDA
December 26, 1979
Mayor and Town Commission
Town of Gulf Stream
246 Sea Road
Gulf Stream, Fla. 33444
Dear Mayor and Town Commission:
In reply to the Auditor's comments letter from Dan Ward,
Certified Public Accountant date December 21, 1979:
I concur fully with all the comments as stated and agree
with the audit report and letter.
Regarding recommendations included in the Audit Comments,
I have implemented a policy to endorse all checks as they
are received and be kept in a 2 hour fire rated four drawer
safe -file. Large cash receipts are to be deposited in the
bank the same day.
Your's truly,
William E. Gwynn
Town Manager
WEG /gb
MAIL ADDRESS
246 SEA ROAD
DELRAY BEACH, FLORIDA
33444
TEL.'. DELRAY BEACH
27 &5116
Town Manager
WILLIAM E. GWYNN
Deputy Town Clerk
BARBARA GWYNN
SPECIAL COMMISSION MEETING
JANUARY 21, 1980
PRESENT: JOAN S. LAPORTE VICE MAYOR
JOEL HUNTER COMMISSIONER
LINDLEY S. BETTISON COMMISSIONER
EVANS M. CLEMENTS COMMISSIONER
ABSENT: WILLIAM F. KOCH, JR MAYOR
Also attending: Manager, William E. Gwynn, Deputy Town Clerk, Barbara
Gwynn and Mr. Brian Pfeifler.
The Meeting was called to order by Vice Mayor LaPorte at 9 A.M.
Commissioner Hunter joined the Commission at 9:04 A.M.
Vice Mayor LaPorte reported that Mr. William McCrary, Area Vice
President for Arthur J. Gallager Inc. and co- ordinator of the Self
Insurance Program was unable to attend due to a sudden illness in his
family. After a general discussion the Commission tabled this until
the next regular meeting and instructed the Deputy Town Clerk to
write Mr. McCrary inviting him to attend.
Due to complaints from residents the Commission instructed Chief
Holroyd to contact Dr. and Mrs. Scherer and explain to them they
must make provisions to contain their animals on their own property
as explained in Chapter III, Section 3 -8, Code of Ordinance's of the
Town of Gulf Stream.
Commissioner Hunter stated he would like a traffic study report to
appear on the agenda each month.
Meeting adjourned 9:30 A.M.
n
ll
Deputy o� CL k
FINANCIAL REPORT
For the period October 1, 1979 thru December 31, 1979
GENERAL FUND Budget Actual Budget
1979 -1980 for 3 Months for 3 Months
REVENUE:
Fines
$ 10
$ 21
$ 3
Permits
3,000
1,124
1,000
Licenses
5,000
4,300
1,250
Alcoholic Beverage
456
-0-
114
Trash Collection
27,500
10,502
6,875
Taxes -Real Estate 4.754 mills
194,427
153,491
48,607
State of Fla. Homestead Exemption
1,682
-0-
421
Franchise Fla. Power and Light Co
23,600
10,455
5,900
Franchise So. Bell Tel & Tel Co.
850
910
213
Interest Income
4,000
-0-
1,000
State of Fla- Gasoline Tax
650
125
163
Florida Revenue Sharing
9,430
2,523
2,358
Cigarette Tax Refund
2,500
333
625
Other Revenue
100
25
33
P.B. County Roads & Bridges
10,200
-0-
2,550
Federal Revenue Sharing
1,550
-0-
388
Transfer from Fed.Rev.Sharing Surplus
3,900
-0-
974
Unexpended Funds from previous year
-0-
-0-
-0-
TOTAL - GENERAL FUND REVENUE
288.855
183,809
72.475
EXPENDITURES:
ADMINISTRATIVE AND GENERAL
Clerks salary
$ 18,745
4,686
4,686
Postage Printing & Stationery
800
-0-
200
Office Supplies & Expenses
2,000
1,325
500
Telephone
1,500
428
375
Electricity
1,800
348
450
Transportation
600
143
150
Building maintenance
600
895
150
Lawn maintenance
200
-0-
50
Insurance
22,000
11,401
5,500
Insurance- Medical
6,610
2,605
1,653
Secretarial Serv.- vacation /Assistant
2,000
824
500
Social Security Tax - All
9,075
2,213
2,269
Bookkeeping service
1,800
300
450
Retirement Plan
6,000
-0-
1,500
Legal and Professional
8,500
3,533
2,125
Misc. -Dues
500
275
125
Legal advertising
200
248
50
Other
100
-0-
25
County permit fee
1,000
866
250
Town Library
1,124
281
281
-2-
ADMINISTRATIVE AND GENERAL CONT.
Capital Expenditures - Administrative
$ 1,300
189
325
Water Fund Share of Gen'l Admin. Exp.
(13,225
(3,306)
(3,306)
TOTAL
73,229
27,254
18,308
POLICE DEPARTMENT
Salaries
$102,506
22,575
25,627
Uniforms, Equipment and supplies
1,500
208
375
Auto maintenance
13,700
4,105
3,425
Cleaning Uniforms
700
221
175
Radio Service & Repair
6,500
100
1,625
Crime Prevention & Criminal Investigation
500
-0-
125
Capital Expenditures
5,000
119
1,250
Water Fund Share of Police
(2,400)
600)
(600
TOTAL
$128,006.
26,728
32,002
FIRE PROTECTION:
Fire Contract Cost
$ 18,000
3,250
4,500
Maintenance repair
400
-0-
100
Capital expenditures
-0-
-0-
-0-
TOTAL
18,400
3,250
4,600
STREET AND EASEMENTS:
Maintenance, Repairs 6 Supplies
Lighting
Signs
Capital Expenditures
TOTAL
SANITATION DEPARTMENT:
Salaries
Garbage Collection Contract
Truck Maintenance 6 Service
Uniforms
Disposal Fees
Capital Expenditures
TOTAL
$ 500
250
125
9,000
2,310
2,250
300
133
75
4,300
-0-
1,075
14,100 2,693 3,525
$ 22,120
5,293
5,530
26,500
6,600
6,625
2,400
895
600
600
168
150
3,500
2,328
875
-0-
388
-0-
55,120 15,672 13,780
TOTAL GENERAL FUND EXPENSES $288,855 75.597 72.215
-3-
WATER FUND
REVENUE: From Sales
$105,000
34,783
26,250
Interest from invested Surplus Funds
4,000
615
1,000
TOTAL WATER REVENUE
109 000
35.398
27.250
EXPENDITURES:
Cost of water
$ 69,300
19,605
17,325
Repairs
5,000
3,173
1,250
Engineering and Surveying
500
-0-
125
Interest
5,800
1,436
1,450
Meter Reading
1,500
250
375
Billing 6 Collection
2,000
-0-
500
Lease -Gulf Stream Golf Club
5,750
-0-
1,438
Postage, Printing 6 Stationery
800
5
200
Water Fund Share of Gen'l 6 Admin. Expenses
13,225
3,306
3,306
Police Dept. Expenses
2,400
600
600
Debt Retirement
2.725
-0-
682
TOTAL EXPENDITURES 109 000 28.375 27.251
TOWN OF GULF STREAM, FLORIDA
AUDIT COMMENTS
SEPTEMBER 30, 1979
\ /I Member of
The Florida Institute of
Certified Public Accountants
CIS
DAN W. WARD
CERTIFIED PUBLIC ACCOUNTANT
SUITE 5D5, FIRST BANK BUILDING
POST OFFICE DRAWER 1240
DELRAY BEACH, FLORIDA 33444
Mayor and Town Commission
Town of Gulf Stream
Gulf Stream, Florida
Gentlemen:
TELEPHONE (305) 27 8-3214
December 21, 1979
Member of
The American Institute of
Certified Public Accountants
It is my policy, and in accordance with an Act of the Legislature of the
State of Florida, to submit my comments on the operation of the Town for
the year ended September 30, 1979 to the Governing Body of the Municipality
upon the completion of an audit of their books and records.
My comments are submitted for information purposes and reflect certain
comparisons which are not contained in the Audit Report.
My examination of the books and records revealed that no material defic-
iencies were uncovered this year.
In accordance with Chapter 10.500 of the Rules of the State Auditor General,
the Town Manager is required to file with the Governing Body of the Munici-
pality and with the State Auditor General, within twenty days of the receipt
of this report, a written statement of explanation or rebuttal concerning
the auditor's comments, including corrective action to be taken, if neces-
sary.
If I can be of further service, please contact me at my office.
Very truly yours,
0, t)..
Dan W. Ward
COMMENTS
The Town's accounting records for General Government operations are maintained
on a modified accrual basis with the most important revenues being recorded
when earned and expenditures being recorded when incurred. Accounting records
for the Water Distribution Fund are maintained on an accrual basis.
GENERAL FUND
Revenues for General Government functions totaled $ 281,685 for the fiscal year
ended September 30, 1979, an increase of 10.568 over the previous year. In-
cluded in this amount is $ 5,250 which was donated to the Town for various pro-
jects. $ 2,827 was spent on these projects during the year and has been included
in General Fund Expenditures. Actual collections for General Government exceeded
the estimated revenues by $ 10,127. General property taxes produced 64.168 of
General Government revenues compared to 63.058 for the previous year. The amount
of revenue from the various sources and the increase (decrease) over the previous
year are shown in the following tabulation:
INCREASE
(DECREASE)
PERCENT OVER
SOURCE OF REVENUE AMOUNT TO TOTAL 1977/1918
General Property Taxes
$180,721
64.16
$20,069
Fines
36
.01
( 109)
Building Permits
3,060
1.09
123
Occupational Licenses
6,560
2.33
1,451
Trash Collection
28,567
10.14
1,475
Franchise Tax
28,508
10.12
1,830
State Cigarette Tax Refund
2,279
.81
259
Palm Beach County - Roads and Bridges
10,220
3.63
(2,227)
State of Florida - Gasoline Tax Refund
634
.23
( 18)
State Revenue Sharing
9,816
3.48
387
Other Revenue
115
.04
( 198)
Interest
4,233
1.50
1,797
State of Florida - Homestead Exemption
1,624
.58
426
Lots Cleaned
-0-
( 380)
Transfer from Federal Revenue Sharing
Fund
-0-
( 500)
Transfer from Antirecession Fiscal
Assistance Fund
62
.02
(2,738)
Donations
5,250
1.86
5,250
$281,685
100.008
$26,897
Allocations of the property tax levy were as follows:
1978/1979 1977/1978
General Fund 4.46 Mills 4.26 Mills
Available cash monies were invested during the year at rates from 58 to 5.5 %.
The investments were for various periods of time, depending on the requirements
of the available cash. The interest earned from these investments amounted to
$ 3,717.
The expenditures for the Genral Fund operations amounted to $ 278,342 for the
fiscal year, an increase of 4.458 over the preceding year. The expenditures
for the major functions of the Town are shown in the following tabulation:
General and Administrative functions accounted for 26.12% of the General Fund
expenditures, an increase of 15.05% over the previous year.
Public Safety, which includes the Police Department and Fire Protection, accounted
for 48.86% of the General Fund expenditures as compared to 49.44% for the preced-
ing fiscal year.
Expenditures for Street and Easements represented 5.39% of the General Fund ex-
penditures, a decrease of 13.29% from the previous year.
Sanitation Department accounted for 19.63% of the expenditures as compared to
20.35% for the prior year.
FEDERAL REVENUE SHARING FUND
During the year, the Town received total revenue of $ 1,892 which represented
revenue sharing proceeds of $ 1,562 and interest of $ 330. Total expenditures
for the year were $ 5,397 which were spent for Public Safety. At year end, the
Town had $ 550 of appropriated fund balance for approved projects and $ 4,122 of
unappropriated fund balance to be budgeted in subsequent periods:
ANTIRECESSION FISCAL ASSISTANCE (ARFA) FUND
The Town had unappropriated funds of $ 62 in the Antirecession Fiscal Assistance
Fund as of October 1, 1978. During the year these funds were transferred to the
General Fund to be used for policemen's salaries. No payments were received from
the Antirecession Fiscal Assistance Program during the year since the Town no
longer participates in this program.
INCREASE
(DECREASE)
PERCENT
OVER
FUNCTION
AMOUNT
TO TOTAL
1977/1978
General and Administrative
$ 72,701
26.12
$ 9,508
Police Department
122,940
44.17
6,909
Fire Protection
13,048
4.69
(2,670)
Street and Easements
15,017
5.39
(2,302)
Sanitation Department
54,636
19.63
412
$278,342
100.00%
$11,857
General and Administrative functions accounted for 26.12% of the General Fund
expenditures, an increase of 15.05% over the previous year.
Public Safety, which includes the Police Department and Fire Protection, accounted
for 48.86% of the General Fund expenditures as compared to 49.44% for the preced-
ing fiscal year.
Expenditures for Street and Easements represented 5.39% of the General Fund ex-
penditures, a decrease of 13.29% from the previous year.
Sanitation Department accounted for 19.63% of the expenditures as compared to
20.35% for the prior year.
FEDERAL REVENUE SHARING FUND
During the year, the Town received total revenue of $ 1,892 which represented
revenue sharing proceeds of $ 1,562 and interest of $ 330. Total expenditures
for the year were $ 5,397 which were spent for Public Safety. At year end, the
Town had $ 550 of appropriated fund balance for approved projects and $ 4,122 of
unappropriated fund balance to be budgeted in subsequent periods:
ANTIRECESSION FISCAL ASSISTANCE (ARFA) FUND
The Town had unappropriated funds of $ 62 in the Antirecession Fiscal Assistance
Fund as of October 1, 1978. During the year these funds were transferred to the
General Fund to be used for policemen's salaries. No payments were received from
the Antirecession Fiscal Assistance Program during the year since the Town no
longer participates in this program.
WATER DISTRIBUTION FUND
The Town's Water Distribution Fund continues to show gains in gross revenues.
The gross revenue and the increase (decrease) over the previous year are shown
in the following tabulation:
SOURCE AMOUNT
Water Sales $109,705
Interest 3,103
Sale of Water Meters -0-
$112,808
INCREASE
(DECREASE)
PERCENT over
TO TOTAL 1977/1978
97.25 $19,666
2.75 565
(9,000)
100.00% $11,231
The expenses for the Water Distribution Fund are reflected in the following
tabulation:
FIXED ASSETS GROUP OF ACCOUNTS
This group of accounts represents the fixed assets of the General Government
operations of the Town. These assets have been recorded on the books at cost
or estimated fair market value at date of donation, if donated assets, and bear
no relation to the current value of the assets. Depreciation is not recognized
in General Government accounting procedures.
PERCENT
EXPENSES
AMOUNT
TO TOTAL
Cost of Water
$ 70,664
62.65
Meters and Lines Repairs
5,653
5.01
Postage and Printing
515
.46
Meter Reading
1,200
1.06
Prorata Share of General Fund Operating Expenses
15,625
13.85
Depreciation
5,434
4.82
Rent of Water Lines
5,882
5.21
Billing and Collections
1,487
1.32
Interest
6,311
5.60
Miscellaneous Supplies
20
.02
$112,791
100.00%
FIXED ASSETS GROUP OF ACCOUNTS
This group of accounts represents the fixed assets of the General Government
operations of the Town. These assets have been recorded on the books at cost
or estimated fair market value at date of donation, if donated assets, and bear
no relation to the current value of the assets. Depreciation is not recognized
in General Government accounting procedures.
SALARIES
During the year, the Town expended $ 134,560 as compared to $ 135,835 in the
preceding year representing a decrease of .94 %. A comparison of salaries for
the fiscal years ended September 30, 1979 and 1978 is reflected below:
RECOMMENDATIONS
It was noted during the examination that receipts were, from time to time, held
on hand for several days before either recording or depositing. it is recom-
mended that deposits be made on a more timely basis, preferably daily, and that
all receipts be recorded as received.
1977/1976
PERCENT
1978/1979
(RESTATED)
TO TOTAL
General and Administrative
$ 20,298
$ 18,644
15.08
Police Department
91,847
97,157
68.26
Sanitation Department
20,988
19,598
15.60
Water Fund
1,427
436
1.06
$134,560
$135,835
100.00%
RECOMMENDATIONS
It was noted during the examination that receipts were, from time to time, held
on hand for several days before either recording or depositing. it is recom-
mended that deposits be made on a more timely basis, preferably daily, and that
all receipts be recorded as received.