HomeMy Public PortalAbout19-9632 Approving the Completes 2015-2016 Audit Financial Statement Sponsored by: City Manager
RESOLUTION NO. 19-9632
A RESOLUTION OF THE CITY COMMISSION OF THE CITY OF
OPA-LOCKA, FLORIDA, APPROVING THE COMPLETED 2015-2016
AUDITED FINANCIAL STATEMENT THAT WAS PREVIOUSLY
PRESENTED TO THE CITY COMMISSION; PROVIDING FOR
INCORPORATION OF RECITALS; PROVIDING FOR AN
EFFECTIVE DATE.
WHEREAS, the 2015-2016 audited financial statement was presented to the City
Commission,but never officially approved; and
WHEREAS, the City Commission finds that it is in the best interest of the City to
approve the previously presented 2015-2016 audited financial statement.
NOW THEREFORE, BE IT RESOLVED BY THE MAYOR AND CITY
COMMISSION OF THE CITY OF OPA-LOCKA, FLORIDA:
Section 1. RECITALS ADOPTED.
The recitals to the preamble herein are incorporated by reference.
Section 2. AUTHORIZATION
The City Commission hereby approves the 2015-2016 audited financial statement that
was previously presented to the City Commission.
Section 3. SCRIVENER'S ERRORS.
Sections of this Resolution may be renumbered or re-lettered and corrections of
typographical errors which do not affect the intent may be authorized by the City
Manager, or the City Manager's designee, without need of public hearing, by filing a
corrected copy of same with the City Clerk.
Section 4. EFFECTIVE DATE.
This Resolution shall take effect immediately upon adoption and is subject to the
approval of the Governor or his designee.
PASSED AND ADOPTED this 27th day of March, 2019.
Resolution No. 19-9632
Matthew Pigatt
Mayor
Attest to: Approved as to form and legal sufficiency:
k, 4 4 �'
Jo.I1 a Flores THE BROWN LAW GROUP, LLC
Cit` Clerk City Attorney
Moved by: COMMISSIONER KELLEY
Seconded by: COMMISSIONER BURKE
Commissioner Vote: 5-0
Commissioner Burke: YES
Commissioner Kelley: YES
Commissioner Bass: YES
Vice-Mayor Davis: YES
Mayor Pigatt: YES
City of Opa-Locka
Agenda Cover Memo
Department Department
Director: Director Signature:
City Manager: Newall J. Daughtrey CM Signature: % 9
Commission Item Type: Resolution Ordinance 0 n er
Meeting Date: X
(EnterX in box)
03.13.2019
Fiscal Impact: Ordinance Reading: 1st Reading 2nd Reading
(EnterX in box) Yes No (EnterX in box)
X Public Hearing: Yes No Yes No
(Enter X in box) X X
Funding Source: (Enter Fund& Advertising Requirement: Yes No
Account#: Dept) (Enter X in box)
Ex:
Contract/P.O. Yes No RFP/RFQ/Bi#:
Required:
(EnterX in box)
Strategic Plan Yes No Strategic Plan Priority Area: Strategic Plan Obj./Strategy:
Related X Enhance Organizational 0 (list the specific objective/strategy this
(Enter X in box) Bus.&Economic Dev (] item will address)
Public Safety e
Quality of Education
Qual.of Life&City Image 0
Communication El
Sponsor Name City Manager Department: City Manager
Short Title:
A resolution of the City of Opa-locka, Florida authorizing the City Commission to approve the FY 2015-2016 audited
Financial Statement.
Staff Summary:
The FY 2015-2016 Audit is very important to the City to make sure we are in compliance.
Proposed Action:
Staff recommends approving this resolution because the audit plays a major role to the City being able to access
funds.
Attachment:
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ANTHONY BRUNSON P.A•
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CITY OF OPA-LOCKA
2016 AUDIT RESULTS AND REQUIRED COMMUNICATIONS
REPORT TO THOSE CHARGED WITH GOVERNANCE
Honorable Mayor&City Council
City of Opa-locka
780 Fisherman Street
Opa-locka, Florida 33054
Attention: Honorable Mayor&City Council
We are pleased to present this report related to our audit of the financial statements of the
governmental activities,the business-type activities, each major fund, and the aggregate remaining fund
information of the City of Opa-locka(the"City")for the year ended September 30, 2016.
This report summarizes certain matters required by professional standards to be communicated to you
in your oversight responsibility for the City's financial reporting process.
This report is intended solely for the information and use of the Mayor and City Council, and is not
intended to be and should not be used by anyone other than these specified parties.
We appreciate the opportunity to meet with you to discuss the contents of this report, and to answer
any questions that you may have about this report or any other audit-related matters. If you have any
questions, please contact Anthony Brunson at(305)789-6673.
ANTHONY BRUNSON P.A.
March 15,2019
CITY OF OPA-LOCKA
2016 AUDIT RESULTS AND REQUIRED COMMUNICATIONS
REPORT TO THOSE CHARGED WITH GOVERNANCE
TABLE OF CONTENTS
PAGE(S)
Required Communications 1-3
ATTACHMENT
Adjusting Journal Entries
Audit Recommendation
Management Representation Letter
CITY OF OPA-LOCKA
2016 AUDIT RESULTS AND REQUIRED COMMUNICATIONS
REPORT TO THOSE CHARGED WITH GOVERNANCE
AU-C Section 260 requires the auditor to communicate certain matters to keep those charged with
governance adequately informed about matters related to the basic financial statements audit that are,
in our professional judgment, significant and relevant to the responsibilities of those charged with
governance in overseeing the financial reporting process. The following summarizes these
communications.
Matter To Be Communicated Auditor's Response
\udiN)r Re�����ii'lb lit. Our responsibility is to form and express an opinion about whether the
11 ncier Prote->sional basic financial statements prepared by management are presented
tancia�'i1� fairly, in all material respects, in conformity with accounting principles
generally accepted in the United States of America.
We are also responsible for conducting the audit in accordance with
auditing standards generally accepted in the United States of America
and the standards applicable to financial audits contained in
Governmental Auditing Standards. Those standards require that we
obtain reasonable rather than absolute assurance about whether the
basic financial statements are free of material misstatement, whether
caused by error or fraud. Accordingly, a material misstatement may
remain undetected. Also, an audit is not designed to detect error or
fraud that is immaterial to the basic financial statements.
P -_ -
Management is responsible for the selection and use of appropriate
accounting policies. The significant accounting policies used by the
City are described in Note 1 to the financial statements. The City
adopted GASB 68 and GASB 71 during fiscal year 2015. With the
implementation of GASB 68 and 71 the City is now required to
recognize the City's proportionate share of each pension plan's net
pension liability. Also, an explanation of the opinion is disclosed in
that section.
We did not identify any significant or unusual transactions or
significant accounting policies in controversial or emerging areas for
which there is a lack of authoritative guidance or consensus.
We did not discuss with management any alternative treatments
within generally accepted accounting principles for accounting
policies and practices related to material items during the current
audit period.
1
CITY OF OPA-LOCKA
2016 AUDIT RESULTS AND REQUIRED COMMUNICATIONS
REPORT TO THOSE CHARGED WITH GOVERNANCE
Matter To Be Communicated Auditor's Response
\lanagement s Judgments Accounting estimates are an integral part of the financial statements
and 1cLounting F:stimates 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.
For fiscal year ended September 30, 2016, management's judgement
was called upon to establish the useful lives of fixed assets, estimate the
provision for receivables, allocate expenses by function, evaluate
pension expenses. We have determined that such estimates are
reasonable.
Financial Statement We did not identify any items relating to the neutrality, consistency,
Disclosure, and clarity of the disclosures in the financial statements which we
deemed are required to be discussed with the City's management.
Except those associated with our opinion.
\ud;t See attachment.
I)I,.i We encountered no disagreements with management over the
application of significant accounting principles, the basis for
management's judgments on any significant matters, the scope of
the audit, or significant disclosures to be included in the basic
financial statements.Although the audit presented challenges due to
the turnover of staff and timing of the engagement.
t ��n,ultat��an, ith We are not aware of consultations management had with other
c t +? :to t.3 n t, accountants about significant accounting or auditing matters.
Significant items discussed with management during the audit were:
11,4 +i 0.1th • Audit opinion was not an unmodified opinion in prior fiscal year
• Discussion of prior period adjustments
• Physical inventory of assets
• Valuation of utility accounts receivable
• Detail listing of accounts payable
• Internal control environment
• Accounting software system limitations
• Turnover of finance staff
2
CITY OF OPA-LOCKA
2016 AUDIT RESULTS AND REQUIRED COMMUNICATIONS
REPORT TO THOSE CHARGED WITH GOVERNANCE
Matter To Be Communicated Auditor's Response
1)itti cu l ties F ii o u ntered in We did encounter difficulties in dealing with the audit as a result of staff
Perim-mint-4 the \u d i t turnover and timeline for which the audit was conducted. We had the
cooperation of management and free access to all appropriate
information necessary to conduct our audit.
Certain 1A, ritten • Engagement letter
(:0111111tanicatauns f3etticeen • Management representation letter
vlana,eaaient. and Our Firm
t)t h u u k1 a tte r s There were no relationships that we believe impair our independence,
and we confirm that we are independent of the City.
\latet iii l ncertainties We are not aware of any material uncertainties that cast doubt on
Related to Fcents and the City's ability to continue as a going concern.
{undatu nis that \lav Cast
1)otuht on the \hility ttt
onta?atae „._ it177ng t_t)nrern
\lana,tentent l.ettttr See attachment regarding audit findings and value added
401 n elt;ITh,,a; recommendations.
3
ATTACHMENT
City of Opa Locka GEN 32
Year End:September 30,2016
Adjusting Journal Entries Report
Date: 10/1/2015 To 9/30/2016
Number Date Name Account No Reference Ann. Debit Credit Recurrence Misstatement
1 9/30/2016 SALARIES EXECUTIVE 001-12-512110 GF 1,789.32
1 9/30/2016 SALARIES REGULAR 001-12-512120 GF 40,770.79
1 9/30/2016 SALARIES-OVERTIME 001-12-512140 GF 0.59
1 9/30/2016 FICA 001-12-512210 GF 1,451.56
1 9/30/2016 SALARIES REGULAR 001-13-513120 GF 4,549.97
1 9/30/2016 FICA 001-13-513210 GF 333.17
1 9/30/2016 SALARIES EXECUTIVE 001-14-512110 GF 1,738.31
1 9/30/2016 SALARIES EXECUTIVE 001-14-512110 GF 1,023.07
1 9/30/2016 FICA 001-14-512210 GF 194.78
1 9/30/2016 SALARIES EXECUTIVE 001-16-512110 GF 2,353.85
1 9/30/2016 SALARIES REGULAR 001-16-512120 GF 2,649.12
1 9/30/2016 FICA 001-16-512210 GF 390.80
1 9/30/2016 TRAVEL-PRIVATE VEHICLE 001-16-512499 GF 221.54
1 9/30/2016 SALARIES EXECUTIVE 001-17-513110 GF 4,153.85
1 9/30/2016 SALARIES REGULAR 001-17-513120 GF 3,867.58
1 9/30/2016 FICA 001-17-513210 GF 602.49
1 9/30/2016 SALARIES REGULAR 001-20-521120 GF 9,755.10
1 9/30/2016 SALARIES-OVERTIME 001-20-521140 GF 436.86
1 9/30/2016 FICA 001-20-521210 GF 745.08
1 9/30/2016 SALARIES REGULAR 001-22-521120 GF 74,203.40
1 9/30/2016 SALARIES-OVERTIME 001-22-521140 GF 4,434.64
1 9/30/2016 FICA 001-22-521210 GF 5,557.55
1 9/30/2016 SALARIES REGULAR 001-23-521120 GF 6,346.02
1 9/30/2016 FICA 001-23-521210 GF 468.92
1 9/30/2016 SALARIES REGULAR 001-26-521120 GF 5,221.69
1 9/30/2016 FICA 001-26-521210 GF 487.89
1 9/30/2016 SALARIES EXECUTIVE 001-30-524110 GF 2,630.78
1 9/30/2016 SALARIES REGULAR 001-30-524120 GF 3,225.52
1 9/30/2016 SALARIES-OVERTIME 001-30-524140 GF 0.44
1 9/30/2016 FICA 001-30-524210 GF 614.60
1 9/30/2016 SALARIES-EXECUTIVE 001-32-541110 GF 3,693.57
1 9/30/2016 FICA 001-32-541210 GF 280.92
1 9/30/2016 SALARIES REGULAR 001-36-521120 GF 9,102.57
1 9/30/2016 SALARIES-OVERTIME 001-36-521140 GF 148.08
1 9/30/2016 FICA 001-36-521210 GF 683.38
1 9/30/2016 SALARIES-EXECUTIVE 001-37-515110 GF 3,596.16
1 9/30/2016 SALARIES-REGULAR 001-37-515120 GF 2,636.30
1 9/30/2016 FICA 001-37-515210 GF 447.61
1 9/30/2016 SALARIES-REGULAR 001-39-541120 GF 2,905.60
1 9/30/2016 FICA 001-39-541210 GF 212.92
1 9/30/2016 SALARIES-REGULAR 001-41-541120 GF 6,821.91
1 9/30/2016 FICA 001-41-541210 GF 494.96
1 9/30/2016 SALARIES-REGULAR 001-49-541120 GF 6,946.58
1 9/30/2016 FICA 001-49-541210 GF 496.31
1 9/30/2016 SALARIES EXECUTIVE 001-72-572110 GF 3,525.34
1 9/30/2016 SALARIES REGULAR 001-72-572120 GF 17,933.80
1 9/30/2016 SALARIES-OVERTIME 001-72-572140 GF 1,163.23
1 9/30/2016 FICA 001-72-572210 GF 1,427.47
1 9/30/2016 SALARIES-REGULAR 176-47-541120 PTT 851.78
1 9/30/2016 FICA 176-47-541210 PTT 64.42
1 9/30/2016 SALARIES-EXECUTIVE 180-77-515110 CRA 2,461.54
1 9/30/2016 SALARIES-REGULAR 180-77-515120 CRA 2,466.78
1 9/30/2016 FICA 180-77-515210 CRA 391.14
1 9/30/2016 TRAVEL-PRIVATE VEHICLE 180-77-515499 CRA 184.61
1 9/30/2016 SALARIES-REGULAR 440-35-535120 WAS 11,751.35
1 9/30/2016 FICA 440-35-535210 WAS 861.02
1 9/30/2016 SALARIES-REGULAR 440-38-533120 WAS 3,338.85
1 9/30/2016 FICA 440-38-533210 WAS 247.71
1 9/30/2016 SALARIES EXECUTIVE 440-61-513110 WAS 4,467.66
1 9/30/2016 SALARIES REGULAR 440-61-513120 WAS 136.34
1 9/30/2016 FICA 440-61-513210 WAS 264.46
3/20/2019
2:05 PM Page 1
City of Opa Locka GEN 32-1
Year End:September 30,2016
Adjusting Journal Entries Report
Date: 10/1/2015 To 9/30/2016
Number Date Name Account No Reference Ann. Debit Credit Recurrence Misstatement
1 9/30/2016 SALARIES-REGULAR 440-63-533120 WAS 7,111.76
1 9/30/2016 SALARIES-OVERTIME 440-63-533140 WAS 139.58
1 9/30/2016 FICA 440-63-533210 WAS 533.28
1 9/30/2016 SALARIES-REGULAR 440-64-533120 WAS 3,257.13
1 9/30/2016 FICA 440-64-533210 WAS 232.96
1 9/30/2016 SALARIES-REGULAR 450-43-538120 STORM\ 3,285.20
1 9/30/2016 FICA 450-43-538210 STORM\ 239.24
1 9/30/2016 ACCRUED PAYROLL 001-001-216101 GF 242,735.99
1 9/30/2016 ACCRUED PAYROLL 176-176-216101 PTT 916.20
1 9/30/2016 ACCRUED PAYROLL 180-180-216101 CRA 5,504.07
1 9/30/2016 ACCRUED PAYROLL 440-440-216101 WAS 32,342.10
1 9/30/2016 ACCRUED PAYROLL 450-450-216101 STORK 3,524.44
Client entry#1 Adjustment to
reverse Payroll
Accrual
2 9/30/2016 TRANS OUT DEBT SERV. 490-62-581927 TCO 251,143.41
2 9/30/2016 CASH 001-001-101010 GF 52,210.78
2 9/30/2016 CASH 001-001-101010 GF 11,958.40
2 9/30/2016 DUE TO CAP IMP DEBT SERV 001-001-207230 GF 52,210.78
2 9/30/2016 DUE TO CAP IMP DEBT SERV 001-001-207230 GF 5,859.92
2 9/30/2016 STATE/FLA TELECOMM 001-001-314500 GF 11,958.40
2 9/30/2016 STATE/FLA TELECOMM 001-001-314500 GF 5,859.92
2 9/30/2016 ACCRUED REVENUE 230-230-115104 CPI.DS 97,326.02
2 9/30/2016 ACCRUED REVENUE 230-230-115104 CPI.DS 106,251.69
2 9/30/2016 DUE FROM GENERAL FUND 230-230-131001 CPI.DS 52,210.78
2 9/30/2016 DUE FROM GENERAL FUND 230-230-131001 CPI.DS 5,859.92
2 9/30/2016 STATE/FLA TELECOMM 230-230-314500 CPI.DS 257,003.33
2 9/30/2016 STATE REV SHRING PROCEEC 230-230-335120 CPI.DS 52,210.78
2 9/30/2016 LCL GOV 1/2 CENTSALES TAX 230-230-335180 CPI.DS 97,326.02
2 9/30/2016 LCL GOV 1/2 CENTSALES TAX 230-230-335180 CPI.DS 106,251.69
2 9/30/2016 TRANS IN TOWN CENTER FUN 230-230-381490 CPI.DS 251,143.41
2 9/30/2016 STATE/FLATELECOMM 490-490-314500TCO 251,143.41
Client entry#4.Revenue
originally recorded to
general fund being transferred to capital projects fund and Town
Centre One fund.
3 9/30/2016 MORTAGE 230-83-513494 CPI.DS 126,816.32
3 9/30/2016 2015 BOND INTEREST 230-83-513721 CPI.DS 178,391.14
3 9/30/2016 OPERATING EXPENSES 490-62-519520 TCO 13.06
3 9/30/2016 TRANS OUT DEBT SERV. 490-62-581927 TCO 305,207.49
3 9/30/2016 CASH 001-001-101010 GF 49,526.67
3 9/30/2016 CASH 001-001-101010 GF 67,144.07
3 9/30/2016 CASH 001-001-101010 GF 138,207.01
3 9/30/2016 CASH 001-001-101010 GF 177,386.09
3 9/30/2016 PAYROLL CASH 001-001-101020 GF 67,144.07
3 9/30/2016 CASH RESERVE ACCOUNT 001-001-101030 GF 20.38
3 9/30/2016 DUE TO SPECIAL LAW ENFOR 001-001-207165 GF 49,526.67
3 9/30/2016 DUE TO TOWN CENTER 001-001-207490 GF 138,207.01
3 9/30/2016 DUE TO TOWN CENTER 001-001-207490 GF 177,386.09
3 9/30/2016 INTEREST EARNED 001-001-361100 GF 20.38
3 9/30/2016 CASH 165-165-101010 SLE 49,526.67
3 9/30/2016 DUE FROM GENERAL FUND 165-165-131001 SLE 49,526.67
3 9/30/2016 TRANS IN TOWN CENTER FUN 230-230-381490 CPI.DS 305,207.46
3 9/30/2016 SERIES 2011 CAP PROJ FUND 320-320-103206 SNCP 217.81
3 9/30/2016 INTEREST EARNED 320-320-361100 SNCP 217.81
3 9/30/2016 CASH RESERVE ACCOUNT 440-440-101030 WAS 42.75
3 9/30/2016 CHECKING CUSTOMER DEPOT 440-440-101451 WAS 14.69
3/20/2019
2:05 PM Page 2
City of Opa Locka GEN 32-2
Year End:September 30,2016
Adjusting Journal Entries Report
Date: 10/1/2015 To 9/30/2016
Number Date Name Account No Reference Ann. Debit Credit Recurrence Misstatement
3 9/30/2016 INTEREST EARNED 440-440-361100 WAS 14.69
3 9/30/2016 INTEREST EARNED 440-440-361100 WAS 42.75
3 9/30/2016 OPERATING CASH 490-490-101010 TCO 305,207.49
3 9/30/2016 OPERATING CASH 490-490-101010 TCO 138,207.01
3 9/30/2016 OPERATING CASH 490-490-101010 TCO 177,386.09
3 9/30/2016 CASH-RESTRICTED 490-490-103212 TCO 13.06
3 9/30/2016 DUE FROM GENERAL FUND 490-490-131001 TCO 138,207.01
3 9/30/2016 DUE FROM GENERAL FUND 490-490-131001 TCO 177,386.09
Client entry#2 To reconcile Cash
4 9/30/2016 IMPROV OTHER THAN BLDGS 440-35-535630 WAS 83,663.40
4 9/30/2016 IMPROV OTHER THAN BLDGS 440-35-535630 WAS 22,500.00
4 9/30/2016 INSURANCE 440-61-513451 WAS 227,641.30
4 9/30/2016 STATE REVOLVING LOAN 440-61-513723 WAS 53,239.77
4 9/30/2016 STATE REVOLVING LOAN 440-61-513723 WAS 69,620.18
4 9/30/2016 OTHER CONTRACTED SRVCS 450-43-538340 STORM\ 230,431.00
4 9/30/2016 INSURANCE 450-43-538451 STORM\ 3,925.30
4 9/30/2016 CASH 001-001-101010 GF 548,458.00
4 9/30/2016 CASH 001-001-101010 GF 500,000.00
4 9/30/2016 DUE FROM WATER AND SEWE 001-001-131440 GF 548,458.00
4 9/30/2016 DUE FROM WATER AND SEWE 001-001-131440 GF 500,000.00
4 9/30/2016 CASH 440-440-101010 WAS 548,458.00
4 9/30/2016 CASH 440-440-101010 WAS 500,000.00
4 9/30/2016 CASH 440-440-101010 WAS 53,239.77
4 9/30/2016 CASH 440-440-101010 WAS 69,620.18
4 9/30/2016 CASH 440-440-101010 WAS 571,600.39
4 9/30/2016 DUE TO GENERAL FUND 440-440-207001 WAS 548,458.00
4 9/30/2016 DUE TO GENERAL FUND 440-440-207001 WAS 500,000.00
4 9/30/2016 UNAPPLIED CREDIT 440-440-220166 WAS 25,313.69
4 9/30/2016 FUND BALANCE 440-440-271000 WAS 212,482.00
4 9/30/2016 CASH 450-450-101010 STORK 234,356.30
Client entry #3 to Reconcile
Cash
5 9/30/2016 GENERAL EXPENSES 001-13-513493 GF 166,207.25
5 9/30/2016 GENERAL EXPENSES 001-13-513493 GF 7,411.90
5 9/30/2016 GENERAL EXPENSES 001-17-513493 GF 7,158.75
5 9/30/2016 CASH 001-001-101010 GF 311,502.98
5 9/30/2016 CASH 001-001-101010 GF 22,218.90
5 9/30/2016 CASH 001-001-101010 GF 7,158.75
5 9/30/2016 CASH 001-001-101010 GF 166,207.25
5 9/30/2016 CASH 001-001-101010 GF 7,411.90
5 9/30/2016 CASH 001-001-101010 GF 52,673.80
5 9/30/2016 CASH 001-001-101010 GF 26,638.40
5 9/30/2016 DUE FROM DOJ 001-001-133143 GF 22,218.90
5 9/30/2016 DUE FROM DOJ 001-001-133143 GF 52,673.80
5 9/30/2016 DUE FROM DOJ 001-001-133143 GF 26,638.40
5 9/30/2016 DUE FROM HUD 001-001-133145 GF 311,502.98
Client entry#5 To reconcile cash
accounts.
6 9/30/2016 LIFE AND HEALTH INSURANCE 001-10-511230 GF 2,396.68
6 9/30/2016 LIFE&HEALTH INSURANCE 001-12-512230 GF 98.00
6 9/30/2016 LIFE&HEALTH INSURANCE 001-12-512230 GF 1,149.28
6 9/30/2016 LIFE&HEALTH INSURANCE 001-13-513230 GF 98.00
6 9/30/2016 LIFE&HEALTH INSURANCE 001-14-512230 GF 39.20
6 9/30/2016 LIFE&HEALTH INSURANCE 001-16-512230 GF 19.60
3/20/2019
2:05 PM Page 3
City of Opa Locka GEN 32-3
Year End:September 30,2016
Adjusting Journal Entries Report
Date: 10/1/2015 To 9/30/2016
Number Date Name Account No Reference Ann. Debit Credit Recurrence Misstatement
6 9/30/2016 LIFE&HEALTH INSURANCE 001-16-512230 GF 967.71
6 9/30/2016 LIFE&HEALTH INSURANCE 001-17-513230 GF 98.00
6 9/30/2016 TRANS OUT-TOWN CENTER 001-19-581926 GF 58,894.16
6 9/30/2016 TRANS OUT-TOWN CENTER 001-19-581926 GF 58,894.16
6 9/30/2016 LIFE&HEALTH INSURANCE 001-20-521230 GF 98.00
6 9/30/2016 LIFE&HEALTH INSURANCE 001-22-521230 GF 882.00
6 9/30/2016 LIFE&HEALTH INSURANCE 001-23-521230 GF 156.80
6 9/30/2016 LIFE&HEALTH INSURANCE 001-26-521230 GF 39.20
6 9/30/2016 LIFE&HEALTH INSURANCE 001-26-521230 GF 448.85
6 9/30/2016 LIFE&HEALTH INSURANCE 001-30-524230 GF 98.00
6 9/30/2016 LIFE AND HEALTH 001-32-541230 GF 78.40
6 9/30/2016 LIFE&HEALTH INSURANCE 001-36-521230 GF 215.60
6 9/30/2016 LIFE AND HEALTH 001-37-515230 GF 117.60
6 9/30/2016 LIFE AND HEALTH 001-39-541230 GF 176.40
6 9/30/2016 LIFE AND HEALTH 001-41-541230 GF 98.00
6 9/30/2016 LIFE AND HEALTH 001-49-541230 GF 98.00
6 9/30/2016 LIFE&HEALTH INSURANCE 001-72-572230 GF 372.40
6 9/30/2016 ADJUST PRIOR YEAR FUND BI 176-00-251001 PTT 117.60
6 9/30/2016 LIFE AND HEALTH 176-47-541230 PTT 117.60
6 9/30/2016 BOND INTEREST 230-83-513720 CPI.DS 500.00
6 9/30/2016 BOND INTEREST 230-83-513720 CPI.DS 500.00
6 9/30/2016 LIFE AND HEALTH 440-35-535230 WAS 117.60
6 9/30/2016 SEWAGE DISPOSAL 440-35-535432 WAS 147,573.53
6 9/30/2016 SEWAGE DISPOSAL 440-35-535432 WAS 167,114.02
6 9/30/2016 SEWAGE DISPOSAL 440-35-535432 WAS 137,494.80
6 9/30/2016 LIFE&HEALTH INSURANCE 440-61-513230 WAS 78.40
6 9/30/2016 LIFE AND HEALTH 440-63-533230 WAS 176.40
6 9/30/2016 LIFE AND HEALTH 440-64-533230 WAS 117.60
6 9/30/2016 ADJUST PRIOR YEAR FUND B/450-00-251001 STORM\ 39.20
6 9/30/2016 LIFE AND HEALTH 450-43-538230 STORM\ 39.20
6 9/30/2016 ADJUST PRIOR YEAR FUND BI 001-001-251001 GF 350,234.18
6 9/30/2016 ADJUST PRIOR YEAR FUND B1 001-001-251001 GF 88,529.47
6 9/30/2016 ADJUST PRIOR YEAR FUND B/001-001-251001 GF 58,894.16
6 9/30/2016 ADJUST PRIOR YEAR FUND B/001-001-251001 GF 58,894.16
6 9/30/2016 ADJUST PRIOR YEAR FUND B1 001-001-251001 GF 98.00
6 9/30/2016 ADJUST PRIOR YEAR FUND B1 001-001-251001 GF 19.60
6 9/30/2016 ADJUST PRIOR YEAR FUND B/001-001-251001 GF 98.00
6 9/30/2016 ADJUST PRIOR YEAR FUND B/001-001-251001 GF 98.00
6 9/30/2016 ADJUST PRIOR YEAR FUND B/001-001-251001 GF 39.20
6 9/30/2016 ADJUST PRIOR YEAR FUND B/001-001-251001 GF 117.60
6 9/30/2016 ADJUST PRIOR YEAR FUND B/001-001-251001 GF 98.00
6 9/30/2016 ADJUST PRIOR YEAR FUND B/001-001-251001 GF 882.00
6 9/30/2016 ADJUST PRIOR YEAR FUND B/001-001-251001 GF 39.20
6 9/30/2016 ADJUST PRIOR YEAR FUND B/001-001-251001 GF 215.60
6 9/30/2016 ADJUST PRIOR YEAR FUND B/001-001-251001 GF 156.80
6 9/30/2016 ADJUST PRIOR YEAR FUND B/001-001-251001 GF 98.00
6 9/30/2016 ADJUST PRIOR YEAR FUND B/001-001-251001 GF 78.40
6 9/30/2016 ADJUST PRIOR YEAR FUND B/001-001-251001 GF 176.40
6 9/30/2016 ADJUST PRIOR YEAR FUND 131 001-001-251001 GF 98.00
6 9/30/2016 ADJUST PRIOR YEAR FUND B/001-001-251001 GF 98.00
6 9/30/2016 ADJUST PRIOR YEAR FUND B/001-001-251001 GF 372.40
6 9/30/2016 ADJUST PRIOR YEAR FUND B/001-001-251001 GF 2,396.68
6 9/30/2016 ADJUST PRIOR YEAR FUND B/001-001-251001 GF 1,149.28
6 9/30/2016 ADJUST PRIOR YEAR FUND B/001-001-251001 GF 967.71
6 9/30/2016 ADJUST PRIOR YEAR FUND B1 001-001-251001 GF 448.85
6 9/30/2016 FUND BALANCE 001-001-271000 GF 350,234.18
6 9/30/2016 FUND BALANCE 001-001-271000 GF 88,529.47
6 9/30/2016 ADJUST PRIOR YEAR FUND 131 230-230-251001 CPI.DS 95,899.77
6 9/30/2016 ADJUST PRIOR YEAR FUND B/230-230-251001 CPI.DS 500.00
6 9/30/2016 ADJUST PRIOR YEAR FUND B1 230-230-251001 CPI.DS 500.00
6 9/30/2016 LCL GOV 1/2 CENTSALES TAX 230-230-335180 CPI.DS 95,899.77
3/20/2019
2:05 PM Page 4
City of Opa Locka GEN 32-4
Year End:September 30,2016
Adjusting Journal Entries Report
Date: 10/1/2015 To 9/30/2016
Number Date Name Account No Reference Ann. Debit Credit Recurrence Misstatement
6 9/30/2016 ACC DEP SEWER COLL SYSY 440-440-165959 WAS 859,045.21
6 9/30/2016 ACC DEP SEWER COLL SYSY 440-440-165959 WAS 920,703.21
6 9/30/2016 ACC DEP SEWER COLL SYSY 440-440-165959 WAS 920,703.21
6 9/30/2016 ACC DEPR MACH&EQUIP SW 440-440-165972 WAS 1,904,585.09
6 9/30/2016 ACC DEPR MACH&EQUIP SW 440-440-165972 WAS 1,966,243.04
6 9/30/2016 ACC DEPR MACH&EQUIP SW 440-440-165972 WAS 1,966,243.04
6 9/30/2016 METERS AND METER BOXES 440-440-166915 WAS 2,562,918.64
6 9/30/2016 METERS AND METER BOXES 440-440-166915 WAS 2,562,918.64
6 9/30/2016 METERS AND METER BOXES 440-440-166915 WAS 2,562,918.64
6 9/30/2016 WATER DISTRIBUTION SYSTE 440-440-170913 WAS 2,517,713.86
6 9/30/2016 WATER DISTRIBUTION SYSTE 440-440-170913 WAS 2,517,713.86
6 9/30/2016 WATER DISTRIBUTION SYSTE 440-440-170913 WAS 2,517,713.86
6 9/30/2016 UNAPPLIED CREDIT 440-440-220166 WAS 24,249.41
6 9/30/2016 PRIOR YEAR ADJUSTMENT 440-440-250078 WAS 1,904,585.09
6 9/30/2016 PRIOR YEAR ADJUSTMENT 440-440-250078 WAS 2,562,918.64
6 9/30/2016 PRIOR YEAR ADJUSTMENT 440-440-250078 WAS 2,517,713.86
6 9/30/2016 PRIOR YEAR ADJUSTMENT 440-440-250078 WAS 859,045.21
6 9/30/2016 PRIOR YEAR ADJUSTMENT 440-440-250078 WAS 1,966,243.04
6 9/30/2016 PRIOR YEAR ADJUSTMENT 440-440-250078 WAS 2,562,918.64
6 9/30/2016 PRIOR YEAR ADJUSTMENT 440-440-250078 WAS 2,517,713.86
6 9/30/2016 PRIOR YEAR ADJUSTMENT 440-440-250078 WAS 920,703.21
6 9/30/2016 PRIOR YEAR ADJUSTMENT 440-440-250078 WAS 1,966,243.04
6 9/30/2016 PRIOR YEAR ADJUSTMENT 440-440-250078 WAS 2,562,918.64
6 9/30/2016 PRIOR YEAR ADJUSTMENT 440-440-250078 WAS 2,517,713.86
6 9/30/2016 PRIOR YEAR ADJUSTMENT 440-440-250078 WAS 920,703.21
6 9/30/2016 ADJUST PRIOR YEAR FUND B1 440-440-251001 WAS 62,089.69
6 9/30/2016 ADJUST PRIOR YEAR FUND B/440-440-251001 WAS 105,755.51
6 9/30/2016 ADJUST PRIOR YEAR FUND B/440-440-251001 WAS 78.40
6 9/30/2016 ADJUST PRIOR YEAR FUND B/440-440-251001 WAS 176.40
6 9/30/2016 ADJUST PRIOR YEAR FUND B/440-440-251001 WAS 117.60
6 9/30/2016 ADJUST PRIOR YEAR FUND B/440-440-251001 WAS 117.60
6 9/30/2016 FUND BALANCE 440-440-271000 WAS 24,249.41
6 9/30/2016 FUND BALANCE 440-440-271000 WAS 147,573.53
6 9/30/2016 FUND BALANCE 440-440-271000 WAS 167,114.02
6 9/30/2016 FUND BALANCE 440-440-271000 WAS 137,494.80
6 9/30/2016 LIFT STATION 11B 440-440-334701 WAS 105,755.51
6 9/30/2016 FIRE HYDRANT CHARGES 440-440-343340 WAS 62,089.69
Client entry#6 Entry to
reconcile fund balance.
FY 2015 entries posted incorrectly.
7 9/30/2016 STATE REVOLVING LOAN 440-61-513723 WAS 14,483.54
7 9/30/2016 STATE REVOLVING LOAN 440-61-513723 WAS 11,784.41
7 9/30/2016 STATE REVOLVING LOAN 440-61-513723 WAS 16,436.68
7 9/30/2016 STATE REVOLVING LOAN 440-61-513723 WAS 53,239.77
7 9/30/2016 STATE REVOLVING LOAN 440-61-513723 WAS 69,620.18
7 9/30/2016 CASH 440-440-101010 WAS 53,239.77
7 9/30/2016 CASH 440-440-101010 WAS 69,620.18
7 9/30/2016 REVOLVING LOAN 3P-CURREI`440-440-203103 WAS 88,232.14
7 9/30/2016 REVOLVING LOAN WW50 CUR 440-440-203104 WAS 118,197.84
7 9/30/2016 ACCRUED INTERESTPAYABLE 440-440-215113 WAS 14,483.54
7 9/30/2016 ACCRUED INTERESTPAYABLE 440-440-215113 WAS 11,784.41
7 9/30/2016 REVOLVING LOAN 3P LTD 440-440-232922 WAS 88,232.14
7 9/30/2016 REVOLVING LOAN WW50 LTD 440-440-232923 WAS 118,197.84
7 9/30/2016 SRLF-W1N130301 LTD 440-440-232924 WAS 1,194,205.00
7 9/30/2016 SRLF-SW130320 LTD 440-440-232925 WAS 4,081.28
7 9/30/2016 SRLF-WW130300 LTD 440-440-232926 WAS 69,028 00
7 9/30/2016 SRLF-W1N130300 LTD 440-440-232926 WAS 9,890.15
7 9/30/2016 SRLF-DW130330 LTD 440-440-232927 WAS 2,465.25
7 9/30/2016 STATE REV LOAN-WTR 440-440-384110 WAS 69,028.00
3/20/2019
2:05 PM Page 5
City of Opa Locka GEN 32-5
Year End:September 30,2016
Adjusting Journal Entries Report
Date: 10/1/2015 To 9/30/2016
Number Date Name Account No Reference Ann. Debit Credit Recurrence Misstatement
7 9/30/2016 STATE REV LOAN-WTR 440-440-384110 WAS 122,347.57
7 9/30/2016 STATE REV LOAN-SWR 440-440-384120 WAS 1,071,857.43
Client entry#7 to properly
record State
Revolving loan
8 9/30/2016 ACC DEPRECIATION BUILDING 901-901-163900 GFA 240,689.31
8 9/30/2016 ACC DEPRECIATION INFRASTI 901-901-163910 GFA 401,161.49
8 9/30/2016 IMP OTHER THAN BUILD 901-901-164972 GFA 540,020.06
8 9/30/2016 FURNITURE AND EQUIPMENT 901-901-166922 GFA 208,440.27
8 9/30/2016 ACC DEPR EQUIPMENT 901-901-167900 GFA 156,903.03
8 9/30/2016 INFRASTRUCTURE 901-901-170910 GFA 60,670.62
8 9/30/2016 INVESTMENT IN CAP ASSETS 901-901-274002 GFA 208,440.27
8 9/30/2016 INVESTMENT IN CAP ASSETS 901-901-274002 GFA 156,903.03
8 9/30/2016 INVESTMENT IN CAP ASSETS 901-901-274002 GFA 540,020.06
8 9/30/2016 INVESTMENT IN CAP ASSETS 901-901-274002 GFA 240,689.31
8 9/30/2016 INVESTMENT IN CAP ASSETS 901-901-274002 GFA 60,670.62
8 9/30/2016 INVESTMENT IN CAP ASSETS 901-901-274002 GFA 401,161.49
Client AJE#8 to reverse
amounts posted twice in error.
9 9/30/2016 HISTORIC CITY HALL 320-44-541823 SNCP 613,669.82
9 9/30/2016 OPERATING EXPENSE 440-63-533520 WAS 24,420.00
9 9/30/2016 DEPRECIATION 440-64-533980 WAS 1,305,113.14
9 9/30/2016 DUE TO STATE OF FLORIDA 001-001-208150 GF 696,755.70
9 9/30/2016 RED LIGHT CAMERA FINE 001-001-354140 GF 696,755.70
9 9/30/2016 ACCOUNTS PAYABLE 320-320-202101 SNCP 613,669.82
9 9/30/2016 ACC DEPR METERS&METR B 440-440-165915 WAS 333,168.91
9 9/30/2016 ACC AUTOMOTIVE EQUIPMEN 440-440-165933 WAS 98,156.63
9 9/30/2016 ACC DEP IMP OTT BUILDING 440-440-165958 WAS 873,787.60
9 9/30/2016 METERS AND METER BOXES 440-440-166915 WAS 24,420.00
9 9/30/2016 CONSTRUCTION IN PROGRES 440-440-169944 WAS 683,834.35
9 9/30/2016 ACCOUNTS PAYABLE 440-440-202101 WAS 293,099.51
9 9/30/2016 CAIRO LANE 440-75-5356315 WAS 293,099.51
9 9/30/2016 CAIRO LANE 440-75-5356315 WAS 683,834.35
9 9/30/2016 ACC DEPRECIATION BUILDING 901-901-163900 GFA 280,342.66
9 9/30/2016 ACC DEPRECIATION INFRASTI 901-901-163910 GFA 417,111.98
9 9/30/2016 ACC DEPR EQUIPMENT 901-901-167900 GFA 193,892.74
9 9/30/2016 CONSTRUCTION-IN-PROGRES 901-901-169910 GFA 1,225,595.86
9 9/30/2016 INVESTMENT IN CAP ASSETS 901-901-274002 GFA 891,347.38
9 9/30/2016 INVESTMENT IN CAP ASSETS 901-901-274002 GFA 1,225,595.86
Client adj 9.To accrue FY16 red
light camera,capitalize purchased meters,depreciation
calculated,and CIP.
10 9/30/2016 GENERAL EXPENSES 001-23-521493 GF 1,552.00
10 9/30/2016 CASH 001-001-101010 GF 140,451.47
10 9/30/2016 DUE FROM CIP S/N FUND 001-001-131320 GF 140,451.47
10 9/30/2016 DUE FROM FDOT/SFRTA(JARC 001-001-133132 GF 29,798.57
10 9/30/2016 DUE TO WATER AND SEWER 1 001-001-207440 GF 1,552.00
10 9/30/2016 GRANT-SFRTA(JRAC) 001-001-334733 GF 29,798.57
10 9/30/2016 CASH 320-320-101010 SNCP 140,451.47
10 9/30/2016 DUE FROM MIAMI DADE COON 320-320-133131 SNCP 91,040.90
10 9/30/2016 DUE TO GENERAL FUND 320-320-207001 SNCP 140,451.47
10 9/30/2016 ADJ.BEGINNING FUND BAL. 320-320-251001 SNCP 91,040.90
10 9/30/2016 ACCTS RECEIVABLE UTB 410-410-115410 SW 239.89
10 9/30/2016 DUE FROM MIAMI DADE COUF\410-410-133131 SW 171.26
10 9/30/2016 ADJUST PRIOR YEAR FUND BF 410-410-251001 SW 68.63
3/20/2019
Page 6
2:05 PM
City of Opa Locka GEN 32-6
Year End:September 30,2016
Adjusting Journal Entries Report
Date: 10/1/2015 To 9/30/2016
Number Date Name Account No Reference Ann. Debit Credit Recurrence Misstatement
10 9/30/2016 DUE FROM STATE OF FLORID,440-440-133101 WAS 296,317.54
10 9/30/2016 DUE FROM MIAMI DADE COU\440-440-133131 WAS 56.37
10 9/30/2016 GRANTS 440-440-334700 WAS 57,592.97
10 9/30/2016 GRANTS 440-440-334700 WAS 18,900.00
10 9/30/2016 GRANTS 440-440-334700 WAS 191,375.57
10 9/30/2016 GRANTS 440-440-334700 WAS 28,449.00
10 9/30/2016 OTHER MISC REVENUES 440-440-369900 WAS 56.37
Client adj 98.To adj interfund
liab,adj amounts due to SFRTA,post receivables for cash fund
320,A/R received in PY post to fund balance,reclass to clear
A/R,reclass revenue collected to clear A/R,and clear negative
A/R against misc A/R.
14 9/30/2016 SOFTWARE LICENSING 001-14-512528 GF AA-3 49,905.72
14 9/30/2016 INSURANCE 001-18-513451 GF AA-3 40,895.95
14 9/30/2016 INSURANCE 001-18-513451 GF AA-3 45,405.80
14 9/30/2016 TELEPHONE-SUNCOM 001-19-519413 GF AA-3 18,520.47
14 9/30/2016 TELEPHONE-SUNCOM 001-19-519413 GF AA-3 12,585.77
14 9/30/2016 OTHER CONTRACTED SERVIC 001-28-514340 GF AA-3 7,500.00
14 9/30/2016 CONTINGENCIES 001-28-514390 GF AA-3 19,107.33
14 9/30/2016 AUTOMOTIVE LEASE/PURCHA 001-32-541648 GF AA-3 1,559.46
14 9/30/2016 OTHR CONTR SVCS 410-34-534340 SW AA-3 72,909.90
14 9/30/2016 OTHER CONTRACTED SRVCS 440-35-535340 WAS AA-3 19,488.30
14 9/30/2016 SUNTRUST LOAN PAYMENT 440-61-513734 WAS AA-3 116,319.19
14 9/30/2016 ACCOUNTS PAYABLE 001-001-202101 GF AA-3 195,480.50
14 9/30/2016 ACCOUNTS PAYABLE 410-410-202101 SW AA-3 72,909.90
14 9/30/2016 SRF PROJECTS-WASTEWATI 440-35-5356314 WAS AA-3 165,005.94
14 9/30/2016 ACCOUNTS PAYABLE 440-440-202101 WAS AA-3 300,813.43
Client adj 10.Audit adjustement
to record
unrecorded liabilities
15 9/30/2016 ACCTS RECEIVABLE UTB 440-440-115410 WAS 98,166.00
15 9/30/2016 WATER REVENUE 440-440-343310 WAS 98,166.00
Client adj 11.To properly
reconcile utility billing.
16 9/30/2016 A/R-UTILITY TAXES-FPL 001-001-105103 GF REV 1-9 108,468.20
16 9/30/2016 DUE TO CAP IMP DEBT SERV 001-001-207230 GF REV 1-9 483,815.13
16 9/30/2016 UTILITY TAX-F.P.L. 001-001-314100 GF REV 1-9 108,468.20
16 9/30/2016 UTILITY TAX-F.P.L. 001-001-314100 GF REV 1-9 483,815.13
16 9/30/2016 ACCRUED REVENUE 230-230-115104 CPI.DS REV 1-9 116,489.88
16 9/30/2016 DUE FROM GENERAL FUND 230-230-131001 CPI.DS REV 1-9 483,815.13
16 9/30/2016 UTILITY TAX-F.P.L. 230-230-314100 CPI.DS REV 1-9 483,815.13
16 9/30/2016 UTILITY TAX-F.P.L. 230-230-314100 CPI.DS REV 1-9 116,489.88
Client adj 14.Audit adjustment to
reverse FPL accrued Tax revenue for Sept 2015 incorrectly
posted to FY 2016 revenue.
19 9/30/2016 ACCRUED FRANCHISE FEES 001-001-115105 GF B1-1 238,303.15
19 9/30/2016 ACCRUED FRANCHISE FEES 001-001-115105 GF B1-1 102,722.40
19 9/30/2016 ACCRUED FRANCHISE FEES 001-001-115105 GF B1-1 105,316.65
19 9/30/2016 FRANCHISE FEE-F.P.L. 001-001-313100 GF B1-1 238,303.15
19 9/30/2016 FRANCHISE FEE-F.P.L. 001-001-313100 GF B1-1 102,722.40
19 9/30/2016 FRANCHISE FEE-F.P.L. 001-001-313100 GF B1-1 105,316.65
Client adj 15.Entry to reversed
3/20/2019
2:05 PM Page 7
City of Opa Locka GEN 32-7
Year End:September 30,2016
Adjusting Journal Entries Report
Date: 10/1/2015 To 9/30/2016
Number Date Name Account No Reference Ann. Debit Credit Recurrence Misstatement
prior year
accrued revenue incorrectly posted to FY 2016 and to properly
accrued current year FPL franchise fee revenue
26 9/30/2016 LIFE AND HEALTH INSURANCE 001-10-511230 GF 5,612.57
26 9/30/2016 LIFE&HEALTH INSURANCE 001-12-512230 GF 3,507.86
26 9/30/2016 LIFE&HEALTH INSURANCE 001-13-513230 GF 1,403.14
26 9/30/2016 LIFE&HEALTH INSURANCE 001-14-512230 GF 1,403.14
26 9/30/2016 LIFE&HEALTH INSURANCE 001-16-512230 GF 1,403.14
26 9/30/2016 LIFE&HEALTH INSURANCE 001-17-513230 GF 1,403.14
26 9/30/2016 LIFE&HEALTH INSURANCE 001-20-521230 GF 2,806.28
26 9/30/2016 LIFE&HEALTH INSURANCE 001-22-521230 GF 18,240.85
26 9/30/2016 LIFE&HEALTH INSURANCE 001-23-521230 GF 2,104.71
26 9/30/2016 LIFE&HEALTH INSURANCE 001-26-521230 GF 701.57
26 9/30/2016 LIFE&HEALTH INSURANCE 001-30-524230 GF 1,403.14
26 9/30/2016 LIFE AND HEALTH 001-32-541230 GF 1,403.14
26 9/30/2016 LIFE&HEALTH INSURANCE 001-36-521230 GF 3,507.86
26 9/30/2016 LIFE AND HEALTH 001-37-515230 GF 2,104.71
26 9/30/2016 LIFE AND HEALTH 001-39-541230 GF 2,806.28
26 9/30/2016 LIFE AND HEALTH 001-41-541230 GF 701.57
26 9/30/2016 LIFE AND HEALTH 001-49-541230 GF 701.57
26 9/30/2016 LIFE&HEALTH INSURANCE 001-72-572230 GF 6,314.14
26 9/30/2016 LIFE AND HEALTH 176-47-541230 PTT 701.57
26 9/30/2016 LIFE AND HEALTH 440-35-535230 WAS 2,806.27
26 9/30/2016 LIFE AND HEALTH 440-38-533230 WAS 701.57
26 9/30/2016 LIFE&HEALTH INSURANCE 440-61-513230 WAS 2,104.71
26 9/30/2016 LIFE AND HEALTH 440-63-533230 WAS
26 9/30/2016 LIFE AND HEALTH 440-63-533230 WAS 3,507.86
26 9/30/2016 LIFE AND HEALTH 440-64-533230 WAS 2,104.73
26 9/30/2016 LIFE AND HEALTH 450-43-538230 STORM\ 701.57
26 9/30/2016 DUE FROM PTT FUND 001-001-131176 GF 701.57
26 9/30/2016 DUE FROM WATER AND SEWS 001-001-131440 GF 11,225.14
26 9/30/2016 DUE FROM STORM WATER FL 001-001-131450 GF 701.57
26 9/30/2016 A/P GREAT AMERICAN LIFE 001-001-218122 GF 70,157.12
26 9/30/2016 DUE TO GENERAL FUND 176-176-207001 PTT 701.57
26 9/30/2016 DUE TO GENERAL FUND 440-440-207001 WAS 11,225.11
26 9/30/2016 DUE TO GENERAL FUND 450-450-207001 STORW 701.57
Client adj 16.Account had debit
balance at year
end. To reconcile Health Insurance
Balance in Acct#218122.
27 9/30/2016 LIFE AND HEALTH INSURANCE 001-10-511230 GF 2,404.31
27 9/30/2016 LIFE&HEALTH INSURANCE 001-12-512230 GF 1,502.70
27 9/30/2016 LIFE&HEALTH INSURANCE 001-13-513230 GF 601.08
27 9/30/2016 LIFE&HEALTH INSURANCE 001-14-512230 GF 601.08
27 9/30/2016 LIFE&HEALTH INSURANCE 001-16-512230 GF 601.08
27 9/30/2016 LIFE&HEALTH INSURANCE 001-17-513230 GF 601.08
27 9/30/2016 LIFE&HEALTH INSURANCE 001-20-521230 GF 1,202.16
27 9/30/2016 LIFE&HEALTH INSURANCE 001-22-521230 GF 7,814.04
27 9/30/2016 LIFE&HEALTH INSURANCE 001-23-521230 GF 901.62
27 9/30/2016 LIFE&HEALTH INSURANCE 001-26-521230 GF 300.54
27 9/30/2016 LIFE&HEALTH INSURANCE 001-30-524230 GF 601.08
27 9/30/2016 LIFE AND HEALTH 001-32-541230 GF 601.08
27 9/30/2016 LIFE&HEALTH INSURANCE 001-36-521230 GF 1,502.70
27 9/30/2016 LIFE AND HEALTH 001-37-515230 GF 901.62
27 9/30/2016 LIFE AND HEALTH 001-39-541230 GF 1,202.16
27 9/30/2016 LIFE AND HEALTH 001-41-541230 GF 300.54
27 9/30/2016 LIFE AND HEALTH 001-49-541230 GF 300.54
27 9/30/2016 LIFE&HEALTH INSURANCE 001-72-572230 GF 2,704.86
3/2012019
2:05 PM Page 8
City of Opa Locka GEN 32-8
Year End:September 30,2016
Adjusting Journal Entries Report
Date: 10/1/2015 To 9/30/2016
Number Date Name Account No Reference Ann. Debit Credit Recurrence Misstatement
27 9/30/2016 LIFE AND HEALTH 176-47-541230 PTT 300.54
27 9/30/2016 LIFE AND HEALTH 440-35-535230 WAS 1,202.16
27 9/30/2016 LIFE AND HEALTH 440-38-533230 WAS 300.54
27 9/30/2016 LIFE&HEALTH INSURANCE 440-61-513230 WAS 901.62
27 9/30/2016 LIFE AND HEALTH 440-63-533230 WAS 1,502.70
27 9/30/2016 LIFE AND HEALTH 440-64-533230 WAS 901.62
27 9/30/2016 LIFE AND HEALTH 450-43-538230 STORM\ 300.54
27 9/30/2016 DUE FROM PTT FUND 001-001-131176 GF 300.54
27 9/30/2016 DUE FROM WATER AND SEWE 001-001-131440 GF 4,808.64
27 9/30/2016 DUE FROM STORM WATER FL 001-001-131450 GF 300.54
27 9/30/2016 NP GRP LIFE INSURANCE 001-001-218106 GF 30,053.99
27 9/30/2016 DUE TO GENERAL FUND 176-176-207001 PTT 300.54
27 9/30/2016 DUE TO GENERAL FUND 440-440-207001 WAS 4,808.64
27 9/30/2016 DUE TO GENERAL FUND 450-450-207001 STORK 300.54
Client adj 17.Account had debit
balance at year
end. To reconcile Insurance Group Life
Balance in G/I#218106.
28 9/30/2016 LIFE AND HEALTH INSURANCE 001-10-511230 GF 1,846.02
28 9/30/2016 LIFE&HEALTH INSURANCE 001-12-512230 GF 1,153.77
28 9/30/2016 LIFE&HEALTH INSURANCE 001-13-513230 GF 461.51
28 9/30/2016 LIFE&HEALTH INSURANCE 001-14-512230 GF 461.51
28 9/30/2016 LIFE&HEALTH INSURANCE 001-16-512230 GF 461.51
28 9/30/2016 LIFE&HEALTH INSURANCE 001-17-513230 GF 461.51
28 9/30/2016 LIFE&HEALTH INSURANCE 001-20-521230 GF 923.02
28 9/30/2016 LIFE&HEALTH INSURANCE 001-22-521230 GF 5,999.65
28 9/30/2016 LIFE&HEALTH INSURANCE 001-23-521230 GF 692.27
28 9/30/2016 LIFE&HEALTH INSURANCE 001-26-521230 GF 230.76
28 9/30/2016 LIFE&HEALTH INSURANCE 001-30-524230 GF 461.52
28 9/30/2016 LIFE AND HEALTH 001-32-541230 GF 461.52
28 9/30/2016 LIFE&HEALTH INSURANCE 001-36-521230 GF 1,153.78
28 9/30/2016 LIFE AND HEALTH 001-37-515230 GF 692.27
28 9/30/2016 LIFE AND HEALTH 001-39-541230 GF 923.02
28 9/30/2016 LIFE AND HEALTH 001-41-541230 GF 230.76
28 9/30/2016 LIFE AND HEALTH 001-49-541230 GF 230.76
28 9/30/2016 LIFE&HEALTH INSURANCE 001-72-572230 GF 2,076.80
28 9/30/2016 LIFE AND HEALTH 176-47-541230 PTT 230.76
28 9/30/2016 LIFE AND HEALTH 440-35-535230 WAS 923.02
28 9/30/2016 LIFE AND HEALTH 440-38-533230 WAS 230.76
28 9/30/2016 LIFE&HEALTH INSURANCE 440-61-513230 WAS 692.27
28 9/30/2016 LIFE AND HEALTH 440-63-533230 WAS 1,153.76
28 9/30/2016 LIFE AND HEALTH 440-64-533230 WAS 692.27
28 9/30/2016 LIFE AND HEALTH 450-43-538230 STORM\ 230.76
28 9/30/2016 DUE FROM PTT FUND 001-001-131176 GF 230.76
28 9/30/2016 DUE FROM WATER AND SEWE 001-001-131440 GF 3,692.09
28 9/30/2016 DUE TO STORM WATER FUND 001-001-207450 GF 230.76
28 9/30/2016 NP COLONIAL 001-001-218120 GF 23,075.56
28 9/30/2016 DUE TO GENERAL FUND 176-176-207001 PTT 230.76
28 9/30/2016 DUE TO GENERAL FUND 440-440-207001 WAS 3,692.09
28 9/30/2016 DUE TO GENERAL FUND 450-450-207001 STORK 230.76
Client adj 18.Account had debit
balance at year
end To reconcile supplemental
insurance-Colonial Life Acct#218120
29 9/30/2016 LIFE AND HEALTH INSURANCE 001-10-511230 GF 809.56
29 9/30/2016 LIFE&HEALTH INSURANCE 001-12-512230 GF 505.98
29 9/30/2016 LIFE&HEALTH INSURANCE 001-13-513230 GF 202.39
3/20/2019
2:05 PM Page 9
City of Opa Locka GEN 32-9
Year End:September 30,2016
Adjusting Journal Entries Report
Date: 10/1/2015 To 9/30/2016
Number Date Name Account No Reference Ann. Debit Credit Recurrence Misstatement
29 9/30/2016 LIFE&HEALTH INSURANCE 001-14-512230 GF 202.39
29 9/30/2016 LIFE&HEALTH INSURANCE 001-16-512230 GF 202.39
29 9/30/2016 LIFE&HEALTH INSURANCE 001-17-513230 GF 202.39
29 9/30/2016 LIFE&HEALTH INSURANCE 001-20-521230 GF 404.78
29 9/30/2016 LIFE&HEALTH INSURANCE 001-22-521230 GF 2,631.08
29 9/30/2016 LIFE&HEALTH INSURANCE 001-23-521230 GF 303.59
29 9/30/2016 LIFE&HEALTH INSURANCE 001-26-521230 GF 101.20
29 9/30/2016 LIFE&HEALTH INSURANCE 001-30-524230 GF 202.39
29 9/30/2016 LIFE AND HEALTH 001-32-541230 GF 202.39
29 9/30/2016 LIFE&HEALTH INSURANCE 001-36-521230 GF 505.98
29 9/30/2016 LIFE AND HEALTH 001-37-515230 GF 303.59
29 9/30/2016 LIFE AND HEALTH 001-39-541230 GF 404.78
29 9/30/2016 LIFE AND HEALTH 001-41-541230 GF 101.20
29 9/30/2016 LIFE AND HEALTH 001-49-541230 GF 101.20
29 9/30/2016 LIFE&HEALTH INSURANCE 001-72-572230 GF 910.76
29 9/30/2016 LIFE AND HEALTH 176-47-541230 PTT 101.20
29 9/30/2016 LIFE AND HEALTH 440-35-535230 WAS 404.78
29 9/30/2016 LIFE AND HEALTH 440-38-533230 WAS 101.20
29 9/30/2016 LIFE&HEALTH INSURANCE 440-61-513230 WAS 303.59
29 9/30/2016 LIFE AND HEALTH 440-63-533230 WAS 505.98
29 9/30/2016 LIFE AND HEALTH 440-64-533230 WAS 303.59
29 9/30/2016 LIFE AND HEALTH 450-43-538230 STORM\ 101.20
29 9/30/2016 DUE FROM PTT FUND 001-001-131176 GF 101.20
29 9/30/2016 DUE FROM WATER AND SEWE 001-001-131440 GF 1,619.07
29 9/30/2016 DUE FROM STORM WATER FL 001-001-131450 GF 101.20
29 9/30/2016 A/P 125 PLAN AFLAC 001-001-218110 GF 10,119.53
29 9/30/2016 DUE TO GENERAL FUND 176-176-207001 PTT 101.20
29 9/30/2016 DUE TO GENERAL FUND 440-440-207001 WAS 1,619.12
29 9/30/2016 DUE TO GENERAL FUND 450-450-207001 STORK 101.20
Client adj 19.Account had debit
balance at year
end. To reconcile GAP Insurance
Acct#218110.
30 9/30/2016 LIFE AND HEALTH INSURANCE 001-10-511230 GF 272.08
30 9/30/2016 LIFE&HEALTH INSURANCE 001-12-512230 GF 170.05
30 9/30/2016 LIFE&HEALTH INSURANCE 001-13-513230 GF 68.02
30 9/30/2016 LIFE&HEALTH INSURANCE 001-14-512230 GF 68.02
30 9/30/2016 LIFE&HEALTH INSURANCE 001-16-512230 GF 68.02
30 9/30/2016 LIFE&HEALTH INSURANCE 001-17-513230 GF 68.02
30 9/30/2016 LIFE&HEALTH INSURANCE 001-20-521230 GF 136.04
30 9/30/2016 LIFE&HEALTH INSURANCE 001-22-521230 GF 884.27
30 9/30/2016 LIFE&HEALTH INSURANCE 001-23-521230 GF 102.03
30 9/30/2016 LIFE&HEALTH INSURANCE 001-26-521230 GF 34.01
30 9/30/2016 LIFE&HEALTH INSURANCE 001-30-524230 GF 68.02
30 9/30/2016 LIFE AND HEALTH 001-32-541230 GF 68.02
30 9/30/2016 LIFE&HEALTH INSURANCE 001-36-521230 GF 170.05
30 9/30/2016 LIFE AND HEALTH 001-37-515230 GF 102.03
30 9/30/2016 LIFE AND HEALTH 001-39-541230 GF 136.04
30 9/30/2016 LIFE AND HEALTH 001-41-541230 GF 34.01
30 9/30/2016 LIFE AND HEALTH 001-49-541230 GF 34.01
30 9/30/2016 LIFE&HEALTH INSURANCE 001-72-572230 GF 306.09
30 9/30/2016 LIFE AND HEALTH 176-47-541230 PTT 34.01
30 9/30/2016 LIFE AND HEALTH 440-35-535230 WAS 136.04
30 9/30/2016 LIFE AND HEALTH 440-38-533230 WAS 34.01
30 9/30/2016 LIFE&HEALTH INSURANCE 440-61-513230 WAS 102.03
30 9/30/2016 LIFE AND HEALTH 440-63-533230 WAS 170.05
30 9/30/2016 LIFE AND HEALTH 440-64-533230 WAS 102.06
30 9/30/2016 LIFE AND HEALTH 450-43-538230 STORM\ 34.01
30 9/30/2016 DUE FROM PTT FUND 001-001-131176 GF 34.01
3/20/2019
2:05 PM Page 10
City of Opa Locka GEN 32-10
Year End:September 30,2016
Adjusting Journal Entries Report
Date: 10/1/2015 To 9/30/2016
Number Date Name Account No Reference Ann. Debit Credit Recurrence Misstatement
30 9/30/2016 DUE FROM WATER AND SEWS 001-001-131440 GF 544.17
30 9/30/2016 DUE TO STORM WATER FUND 001-001-207450 GF 34.01
30 9/30/2016 NP AGLA 001-001-218123 GF 3,401.04
30 9/30/2016 DUE TO GENERAL FUND 176-176-207001 PTT 34.01
30 9/30/2016 DUE FROM GENERAL FUND 440-440-131001 WAS 544.17
30 9/30/2016 DUE TO GENERAL FUND 450-450-207001 STORK 34.01
Client adj 20.Account had debit
balance at year
end. To reconcile Supplemental Insurance Balance in
Acct#218123
31 9/30/2016 LIFE AND HEALTH INSURANCE 001-10-511230 GF 143.71
31 9/30/2016 LIFE&HEALTH INSURANCE 001-12-512230 GF 89.82
31 9/30/2016 LIFE&HEALTH INSURANCE 001-13-513230 GF 35.93
31 9/30/2016 LIFE&HEALTH INSURANCE 001-14-512230 GF 35.93
31 9/30/2016 LIFE&HEALTH INSURANCE 001-16-512230 GF 35.93
31 9/30/2016 LIFE&HEALTH INSURANCE 001-17-513230 GF 35.93
31 9/30/2016 LIFE&HEALTH INSURANCE 001-20-521230 GF 71.86
31 9/30/2016 LIFE&HEALTH INSURANCE 001-22-521230 GF 467.06
31 9/30/2016 LIFE&HEALTH INSURANCE 001-23-521230 GF 53.89
31 9/30/2016 LIFE&HEALTH INSURANCE 001-26-521230 GF 17.96
31 9/30/2016 LIFE&HEALTH INSURANCE 001-30-524230 GF 35.93
31 9/30/2016 LIFE AND HEALTH 001-32-541230 GF 35.93
31 9/30/2016 LIFE&HEALTH INSURANCE 001-36-521230 GF 89.82
31 9/30/2016 LIFE AND HEALTH 001-37-515230 GF 53.89
31 9/30/2016 LIFE AND HEALTH 001-39-541230 GF 71.86
31 9/30/2016 LIFE AND HEALTH 001-41-541230 GF 17.96
31 9/30/2016 LIFE AND HEALTH 001-49-541230 GF 17.96
31 9/30/2016 LIFE&HEALTH INSURANCE 001-72-572230 GF 161.68
31 9/30/2016 LIFE AND HEALTH 176-47-541230 PTT 17.96
31 9/30/2016 LIFE AND HEALTH 176-47-541230 PTT 17.96
31 9/30/2016 LIFE AND HEALTH 440-35-535230 WAS 71.86
31 9/30/2016 LIFE AND HEALTH 440-38-533230 WAS 17.96
31 9/30/2016 LIFE&HEALTH INSURANCE 440-61-513230 WAS 53.89
31 9/30/2016 LIFE AND HEALTH 440-63-533230 WAS 89.82
31 9/30/2016 LIFE AND HEALTH 440-64-533230 WAS 53.89
31 9/30/2016 LIFE AND HEALTH 450-43-538230 STORM\ 17.96
31 9/30/2016 DUE FROM WATER AND SEWE 001-001-131440 GF 287.42
31 9/30/2016 DUE FROM STORM WATER FL 001-001-131450 GF 17.96
31 9/30/2016 DUE TO PTT FUND 001-001-207176 GF 17.97
31 9/30/2016 CONSECO HEALTH/LIFE 001-001-218121 GF 1,796.40
31 9/30/2016 DUE TO GENERAL FUND 440-440-207001 WAS 287.42
31 9/30/2016 DUE TO GENERAL FUND 450-450-207001 STORK 17.96
Client adj 21.Account had debit
balance at year
end To reconcile Health Insurance
Balance in Acct#218121.
32 9/30/2016 LIFE AND HEALTH INSURANCE 001-10-511230 GF AA1-2 483.39
32 9/30/2016 LIFE&HEALTH INSURANCE 001-12-512230 GF AA1-2 302.12
32 9/30/2016 LIFE&HEALTH INSURANCE 001-13-513230 GF AA1-2 120.85
32 9/30/2016 LIFE&HEALTH INSURANCE 001-14-512230 GF AA1-2 120.85
32 9/30/2016 LIFE&HEALTH INSURANCE 001-16-512230 GF AA1-2 120.85
32 9/30/2016 LIFE&HEALTH INSURANCE 001-17-513230 GF AA1-2 120.85
32 9/30/2016 LIFE&HEALTH INSURANCE 001-20-521230 GF AA1-2 241.70
32 9/30/2016 LIFE&HEALTH INSURANCE 001-22-521230 GF AA1-2 1,571.03
32 9/30/2016 LIFE&HEALTH INSURANCE 001-23-521230 GF AA1-2 181.27
32 9/30/2016 LIFE&HEALTH INSURANCE 001-26-521230 GF AA1-2 60.42
32 9/30/2016 LIFE&HEALTH INSURANCE 001-30-524230 GF AA1-2 120.85
3/20/2019
2:05 PM Page 11
City of Opa Locka GEN 32-11
Year End:September 30,2016
Adjusting Journal Entries Report
Date: 10/1/2015 To 9/30/2016
Number Date Name Account No Reference Ann. Debit Credit Recurrence Misstatement
32 9/30/2016 LIFE AND HEALTH 001-32-541230 GF AA1-2 120.85
32 9/30/2016 LIFE&HEALTH INSURANCE 001-36-521230 GF AA1-2 302.12
32 9/30/2016 LIFE AND HEALTH 001-37-515230 GF AA1-2 181.27
32 9/30/2016 LIFE AND HEALTH 001-39-541230 GF AA1-2 241.70
32 9/30/2016 LIFE AND HEALTH 001-41-541230 GF AA1-2 60.42
32 9/30/2016 LIFE AND HEALTH 001-49-541230 GF AA1-2 60.42
32 9/30/2016 LIFE&HEALTH INSURANCE 001-72-572230 GF AA1-2 543.82
32 9/30/2016 LIFE AND HEALTH 176-47-541230 PTT AA1-2 60.42
32 9/30/2016 LIFE AND HEALTH 440-35-535230 WAS AA1-2 241.70
32 9/30/2016 LIFE AND HEALTH 440-38-533230 WAS AA1-2 60.42
32 9/30/2016 LIFE&HEALTH INSURANCE 440-61-513230 WAS AA1-2 181.27
32 9/30/2016 LIFE AND HEALTH 440-63-533230 WAS AA1-2 302.12
32 9/30/2016 LIFE AND HEALTH 440-64-533230 WAS AA1-2 181.27
32 9/30/2016 LIFE AND HEALTH 450-43-538230 STORM\AA1-2 60.42
32 9/30/2016 DUE FROM PTT FUND 001-001-131176 GF AA1-2 60.42
32 9/30/2016 DUE FROM WATER AND SEWE 001-001-131440 GF AA1-2 966.79
32 9/30/2016 DUE FROM STORM WATER FL 001-001-131450 GF AA1-2 60.42
32 9/30/2016 A/P MISC DED 001-001-218888 GF AA1-2 6,042.43
32 9/30/2016 DUE TO GENERAL FUND 176-176-207001 PTT AA1-2 60.42
32 9/30/2016 DUE TO GENERAL FUND 440-440-207001 WAS AA1-2 966.79
32 9/30/2016 DUE TO GENERAL FUND 450-450-207001 STORK AA1-2 60.39
Client adj 22.Account had debit
balance at year
end. To reconcile Heath Related Deductions account balance,
Acct#218888.
33 9/30/2016 GENERAL EXPENSES 001-17-513493 GF 8,321.87
33 9/30/2016 CASH 001-001-101010 GF 6,495.71
33 9/30/2016 CASH 001-001-101010 GF 6,698.67
33 9/30/2016 CASH 001-001-101010 GF 6,863.40
33 9/30/2016 BMG EMPLOYEE LOANS 001-001-218124 GF 8,321.87
33 9/30/2016 BMG EMPLOYEE LOANS 001-001-218124 GF 6,495.71
33 9/30/2016 BMG EMPLOYEE LOANS 001-001-218124 GF 6,698.67
33 9/30/2016 BMG EMPLOYEE LOANS 001-001-218124 GF 6,863.40
Client adj 23.Clear BMG payment,
reverse JE,and post void checks.
34 9/30/2016 BAD DEBTS 440-61-513970 WAS 235,313.71
34 9/30/2016 EST UNCOLL ACCTS RECEIVA 440-440-117440 WAS 235,313.71
Client adj 12.To record allowance
for bad debt.
35 9/30/2016 OTHER CONTRACTED SERVIC 176-47-541340 PTT 7,894.00
35 9/30/2016 ACCOUNTS PAYABLE 176-176-202101 PTT 7,894.00
Client adj 13.To zero out PTT
Accounts Payable
Balance AJE13
36 9/30/2016 DUE DROM GENERAL FUND 410-00-131001 SW 1,205,230.00
36 9/30/2016 WASTE&GARBAGE FEES 410-00-343400 SW 1,205,230.00
36 9/30/2016 DUE TO GENERAL FUND 440-00-207001 WAS 93,366.67
36 9/30/2016 FIRE HYDRANT CHARGES 440-00-343340 WAS 93,366.67
36 9/30/2016 DUE FROM WATER AND SEWE 001-001-131440 GF 93,366.67
36 9/30/2016 DUE TO SOLID WASTE FUND 001-001-207410 GF 1,205,230.00
36 9/30/2016 AD VALOREM TAXES 001-001-311100 GF 93,366.67
36 9/30/2016 AD VALOREM TAXES 001-001-311100 GF 1,205,230.00
3/20/2019
2:05 PM Page 12
City of Opa Locka GEN 32-12
Year End:September 30,2016
Adjusting Journal Entries Report
Date: 10/1/2015 To 9/30/2016
Number Date Name Account No Reference Ann. Debit Credit Recurrence Misstatement
Client adj 24.To reclass revenue
posted advlorem per budget.
37 9/30/2016 TRANSFER OUT UNRESTRICTI 230-83-513910 CPI.DS 1,299,654.88
37 9/30/2016 DUE TO CAP IMP DEBT SERV 001-001-207230 GF 1,299,654.88
37 9/30/2016 TRANSFER IN CIP DEBT SERV 001-001-381230 GF 1,299,654.88
37 9/30/2016 DUE FROM GENERAL FUND 230-230-131001 CPI.DS 1,299,654.88
Client adj 25.To transfer out
unrestricted bal of 2011AB revenues and payments.
38 9/30/2016 ACCRUED UTILITY REVENUE 440-440-115412 WAS 423,329.53
38 9/30/2016 WATER REVENUE 440-440-343310 WAS 211,664.76
38 9/30/2016 SEWER REVENUE 440-440-343510 WAS 211,664.77
38 9/30/2016 ACCRUED UTILITY REVENUE 450-450-115412 STORK 19,570.67
38 9/30/2016 STORM WATER REVENUE 450-450-343800 STORK 19,570.67
Client adj 26.To record W&S
revenue accrual sept 2016.
39 9/30/2016 COURT FORFEITURES 165-165-338100 SLE 38,073.15
39 9/30/2016 AUCTION PROCEEDS 165-165-364120 SLE 38,073.15
Client adj 27.To reclass rev to
corrct account,forfeitures.
40 9/30/2016 2015 BOND INTEREST 230-83-513721 CPI.DS 25,642.94
40 9/30/2016 TRANS OUT DEBT SERV. 490-62-581927 TCO 25,642.94
40 9/30/2016 TRANS IN TOWN CENTER FUN 230-230-381490 CPI.DS 25,642.94
40 9/30/2016 ACCRUED INTERESTPAYABLE 490-490-215113 TCO 25,642.94
Client adj 28.PY accrued
interest.
41 9/30/2016 TRANS OUT DEBT SERV. 490-62-581927 TCO 77,999.15
41 9/30/2016 UTILITY TAX-F.P.L. 230-230-314100 CPI.DS 77,999.00
41 9/30/2016 TRANS IN TOWN CENTER FUI\230-230-381490 CPI.DS 77,999.00
41 9/30/2016 UTILITY TAX-F.P.L. 490-490-314100 TCO 77,999.15
Client adj 29.To transfer FPL rec
on TCO to debt services,as is a pledged rev source.
42 9/30/2016 OPEB OBLIGATION EXP 440-63-563991 WAS 10,890.00
42 9/30/2016 OPEB OBLIGATION EXP 450-43-543991 STORM\ 990.00
42 9/30/2016 OPEB OBLIGATION 440-440-218125 WAS 10,890.00
42 9/30/2016 OPEB OBLIGATION 450-450-218125 STORK 990.00
42 9/30/2016 AMOUNT TO BE PROVIDED 951-951-181000 GLTD 87,120.00
42 9/30/2016 OPEB OBLIGATION 951-951-218125 GLTD 87,120.00
Client adj 30.To record OPEB
increase as of 9/30/16.
43 9/30/2016 LTD-SUNTRUST BANK 440-00-208047 WAS 0.99
43 9/30/2016 SUNTRUST LOAN PAYMENT 440-61-513734 WAS 412,056.45
43 9/30/2016 SUNTRUST LOAN PAYMENT 440-61-513734 WAS 0.99
43 9/30/2016 NOTE PAYABLE SUNTRUST Cl 440-440-203107 WAS 412,056.45
Client adj 31.To reclass suntrust
principal loan payment.
44 9/30/2016 CASH 001-001-101010 GF 57,288.70
3/20/2019
2:05 PM Page 13
City of Opa Locka GEN 32-13
Year End:September 30,2016
Adjusting Journal Entries Report
Date: 10/1/2015 To 9/30/2016
Number Date Name Account No Reference Ann. Debit Credit Recurrence Misstatement
44 9/30/2016 CASH 001-001-101010 GF 7,341.16
44 9/30/2016 CASH 001-001-101010 GF 22,032.40
44 9/30/2016 DUE FROM FDOT/SFRTA(JARC 001-001-133132 GF 57,288.70
44 9/30/2016 DUE FROM FDOT/SFRTA(JARC 001-001-133132 GF 7,341.16
44 9/30/2016 DUE FROM FDOT/SFRTA(JARC 001-001-133132 GF 22,032.40
44 9/30/2016 CASH 320-320-101010 SNCP 57,288.70
44 9/30/2016 CASH 320-320-101010 SNCP 7,341.16
44 9/30/2016 CASH 320-320-101010 SNCP 22,032.40
44 9/30/2016 GRANT-SFRTA(JRAC) 320-320-334733 SNCP 57,288.70
44 9/30/2016 GRANT-SFRTA(JRAC) 320-320-334733 SNCP 7,341.16
44 9/30/2016 GRANT-SFRTA(JRAC) 320-320-334733 SNCP 22,032.40
Client adj 32.To reclass grants
revenue.
45 9/30/2016 IMPROV OTHER THAN BLDGS 440-35-535630 WAS 151,070.52
45 9/30/2016 CONTRACT RETAINAGE PAYA 440-440-205100 WAS 151,070.52
Client adj 33.Intercounty book
retainage.
46 9/30/2016 DUE FROM MIAMI DADE COON 176-00-133131 PTT 75,000.00
46 9/30/2016 CNTY TRANSIT SYSTM SURTA 176-176-334950 PTT 75,000.00
Client adj 34.Book recievable for
reimburcements May-Sept 2016
47 9/30/2016 DUE FROM FEDERAL GOV. 440-00-133132 WAS 13,843.54
47 9/30/2016 DUE TO WATER AND SEWER 1 001-001-207440 GF 6,836.86
47 9/30/2016 OTHER MISC REVENUES 001-001-369900 GF 6,836.86
47 9/30/2016 DUE FROM GENERAL FUND 440-440-131001 WAS 6,836.86
47 9/30/2016 FEDERAL GRANTS 440-440-331690 WAS 15,601.64
47 9/30/2016 FEDERAL GRANTS 440-440-331690 WAS 13,843.54
47 9/30/2016 OTHER MISC REVENUES 440-440-369900 WAS 8,764.78
Client adj 35.To reclass
brownsfield transactions.
48 9/30/2016 ACCOUNTS PAYABLE 440-440-202101 WAS 2,239.79
48 9/30/2016 SRF PROJECTS-WASTEWATI 440-75-5356314 WAS 874.25
48 9/30/2016 SRF PROJECTS-WASTEWATI 440-75-5356314 WAS 564.32
48 9/30/2016 SRF PROJECTS-WASTEWATI 440-75-5356314 WAS 432.55
48 9/30/2016 SRF PROJECTS-WASTEWATI 440-75-5356314 WAS 173.02
48 9/30/2016 SRF PROJECTS-WASTEWATI 440-75-5356314 WAS 195.65
Client adj 36.To accrue exp
related to EAC payment.
49 9/30/2016 CONTRACT RETAINAGE PAYA 440-440-205100 WAS 14,475.60
49 9/30/2016 CAIRO LANE 440-75-5356315 WAS 2,485.91
49 9/30/2016 CAIRO LANE 440-75-5356315 WAS 4,173.09
49 9/30/2016 CAIRO LANE 440-75-5356315 WAS 7,446.60
49 9/30/2016 CAIRO LANE 440-75-5356315 WAS 370.00
Client adj 37.To record retainage
of 10%for project DW 130331.
50 9/30/2016 CONTRACT RETAINAGE PAYA 440-440-205100 WAS 10,403.24
50 9/30/2016 CAIRO LANE 440-75-5356315 WAS 10,403.24
Client adj 38.To record
3/20/2019
2:05 PM Page 14
City of Opa Locka GEN 32-14
Year End:September 30,2016
Adjusting Journal Entries Report
Date: 10/1/2015 To 9/30/2016
Number Date Name Account No Reference Ann. Debit Credit Recurrence Misstatement
retainange for LP13036.
51 9/30/2016 DEFERRED REVENUE OTHER 320-320-223102 SNCP 21,257.36
51 9/30/2016 HISTO PRESERVATION GRAN-320-320-334791 SNCP 21,257.36
Client adj 39.Deferred revenue
related to CY and PY.
52 9/30/2016 A/R Advalorem Taxes 001-001-105101 GF 4,962.80
52 9/30/2016 DUE FROM MIAMI DADE COON 001-001-133131 GF 768.08
52 9/30/2016 DUE FROM MIAMI DADE COON 001-001-133131 GF 5,430.40
52 9/30/2016 DUE FROM MIAMI DADE COON 001-001-133131 GF 4,962.80
52 9/30/2016 DUE FROM MIAMI DADE COON 001-001-133131 GF 11,453.82
52 9/30/2016 DUE TO CIP IMP FUND 001-001-207320 GF 5,430.40
52 9/30/2016 DUE TO WATER AND SEWER 1 001-001-207440 GF 768.08
52 9/30/2016 ADJUST PRIOR YEAR FUND B/001-001-251001 GF 11,453.82
52 9/30/2016 DUE FROM GENERAL FUND 320-320-131001 SNCP 5,430.40
52 9/30/2016 DUE FROM MIAMI DADE COUN 320-320-133131 SNCP 5,430.40
Client adj 40.Bal not related to
grants receivables.
53 9/30/2016 DUE FROM DOJ 001-001-133143 GF 26,638.40
53 9/30/2016 DUE FROM DOJ 001-001-133143 GF 52,673.80
53 9/30/2016 DUE FROM DOJ 001-001-133143 GF 25,651.80
53 9/30/2016 GRANTS-USDOJ 001-001-334750 GF 79,312.20
53 9/30/2016 GRANTS-USDOJ 001-001-334750 GF 25,651.80
Client adj 42.To record COPS
grant revenue.
54 9/30/2016 BAD DEBTS 440-61-513970 WAS 6,994.84
54 9/30/2016 DUE FROM MIAMI DADE COUN 440-440-133131 WAS 10,000.00
54 9/30/2016 DUE FROM MIAMI DADE COUN 440-440-133131 WAS 6,994.84
54 9/30/2016 PRIOR YEAR ADJUSTMENT 440-440-250078 WAS 10,000.00
Client adj 43.To correct PY entry
posted in error PY entry ADJ 3.
55 9/30/2016 DUE FROM HUD 001-001-133145 GF 28,245.68
55 9/30/2016 ADJUST PRIOR YEAR FUND BF 001-001-251001 GF 28,245.68
Client adj 44.To correct a
dublicate entry posted PY AJE 47.
56 9/30/2016 DUE FROM MIAMI DADE COON 320-320-133131 SNCP 565,083.07
56 9/30/2016 GRANTS-GOB1 CITY HALL 320-320-331694 SNCP 565,083.07
Client adj 45.To post recievable
for 3 final billings Grace and Naeem.
57 9/30/2016 DUE FROM FDOT/SFRTA(JARC 001-001-133132 GF 58,021.88
57 9/30/2016 DUE FROM FDOT/SFRTA(JARC 001-001-133132 GF 21,690.32
57 9/30/2016 GRANT-SFRTA(JRAC) 001-001-334733 GF 79,712.20
Client adj 46.To setup grants
recievable for FY 16.
58 9/30/2016 CASH 320-320-101010 SNCP 90,000.00
58 9/30/2016 DUE FROM MIAMI DADE COUN 320-320-133131 SNCP 137,243.71
58 9/30/2016 DUE FROM MIAMI DADE COON 320-320-133131 SNCP 153,310.62
3/20/2019
2:05 PM Page 15
City of Opa Locka GEN 32-15
Year End:September 30,2016
Adjusting Journal Entries Report
Date: 10/1/2015 To 9/30/2016
Number Date Name Account No Reference Ann. Debit Credit Recurrence Misstatement
58 9/30/2016 DUE FROM MIAMI DADE COU\320-320-133131 SNCP 127,152.90
58 9/30/2016 DUE FROM MIAMI DADE CODA 320-320-133131 SNCP 107,677.01
58 9/30/2016 DUE FROM MIAMI DADE CODA 320-320-133131 SNCP 145,645.09
58 9/30/2016 DUE FROM MIAMI DADE COW\320-320-133131 SNCP 124,951.12
58 9/30/2016 DUE FROM MIAMI DADE COU\320-320-133131 SNCP 120,075.04
58 9/30/2016 DUE FROM MIAMI DADE COW\320-320-133131 SNCP 90,000.00
58 9/30/2016 GRANTS-GOB1 CITY HALL 320-320-331694 SNCP 137,243.71
58 9/30/2016 GRANTS-GOB1 CITY HALL 320-320-331694 SNCP 153,310.62
58 9/30/2016 GRANTS-GOBI CITY HALL 320-320-331694 SNCP 127,152.90
58 9/30/2016 GRANTS-GOB1 CITY HALL 320-320-331694 SNCP 107,677.01
58 9/30/2016 GRANTS-GOB1 CITY HALL 320-320-331694 SNCP 145,645.09
58 9/30/2016 GRANTS-GOB1 CITY HALL 320-320-331694 SNCP 124,951.12
58 9/30/2016 GRANTS-GOBI CITY HALL 320-320-331694 SNCP 120,795.26
58 9/30/2016 GRANTS-GOBI CITY HALL 320-320-331694 SNCP 720.22
58 9/30/2016 CASH 440-440-101010 WAS 90,000.00
58 9/30/2016 LIFT STATION 11B 440-440-334701 WAS 90,000.00
Client adj 47.Reclass revenues
received to receivables posted in PY&check mistakenly posted
to enterprise,reverse,deposited into GF correctly.
59 9/30/2016 DUE TO WATER AND SEWER 1 001-001-207440 GF 69,028.00
59 9/30/2016 DUE TO WATER AND SEWER 1 001-001-207440 GF 139,988.00
59 9/30/2016 OTHER MISC REVENUES 001-001-369900 GF 69,028.00
59 9/30/2016 OTHER MISC REVENUES 001-001-369900 GF 139,988.00
59 9/30/2016 DUE FROM GENERAL FUND 440-440-131001 WAS 69,028.00
59 9/30/2016 DUE FROM GENERAL FUND 440-440-131001 WAS 139,988.00
59 9/30/2016 GRANTS 440-440-334700 WAS 2,168.26
59 9/30/2016 GRANTS 440-440-334700 WAS 109,747.00
59 9/30/2016 GRANTS 440-440-334700 WAS 65,070.00
59 9/30/2016 GRANTS 440-440-334700 WAS 14,390.31
59 9/30/2016 GRANTS 440-440-334700 WAS 18,900.00
59 9/30/2016 STATE REV LOAN-SWR 440-440-384120 WAS 191,375.57
59 9/30/2016 STATE REV LOAN-SWR 440-440-384120 WAS 69,028.00
59 9/30/2016 STATE REV LOAN-SWR 440-440-384120 WAS 139,988.00
59 9/30/2016 STATE REV LOAN-SWR 440-440-384120 WAS 18,900.00
Client adj 48.Reclass loan rev
posted to misc.Reclass from SRL to grants(LP13035)
60 9/30/2016 DUE FROM STATE OF FLORID,450-00-133101 STORM\ 5,924.16
60 9/30/2016 DUE FROM STATE OF FLORID,450-00-133101 STORM\ 38,513.75
60 9/30/2016 CONTRACT RETAINAGE PAYA 450-00-205100 STORM\ 38,513.75
60 9/30/2016 GRANTS 450-00-334700 STORM\ 5,924.16
60 9/30/2016 GRANTS 450-00-334700 STORM\ 38,513.75
60 9/30/2016 BURLINGTON CANAL SLOPE 450-43-5386327 STORK 38,513.75
Client adj 49.To record
reimburstment recievable LP13035,and retainage for landshore
related construction.
61 9/30/2016 DUE TO WATER AND SEWER 1 001-001-207440 GF 38,334.00
61 9/30/2016 OTHER MISC REVENUES 001-001-369900 GF 38,334.00
61 9/30/2016 DUE FROM GENERAL FUND 440-440-131001 WAS 38,334.00
61 9/30/2016 GRANTS 440-440-334700 WAS 38,334.00
Client adj 50.To reclass grants
and rev recorded on incorrect fund.
62 9/30/2016 DUE TO WATER AND SEWER 1 001-001-207440 GF 34,730.34
62 9/30/2016 OTHER MISC REVENUES 001-001-369900 GF 34,730.34
3/20/2019
2:05 PM Page 16
City of Opa Locka GEN 32-16
Year End:September 30,2016
Adjusting Journal Entries Report
Date: 10/1/2015 To 9/30/2016
Number Date Name Account No Reference Ann. Debit Credit Recurrence Misstatement
62 9/30/2016 DUE FROM GENERAL FUND 440-440-131001 WAS 34,730.34
62 9/30/2016 GRANTS 440-440-334700 WAS 34,730.34
Client adj 51.To reclass grants
and rev on incorrect fund.
63 9/30/2016 CASH 440-440-101010 WAS 13,739.54
63 9/30/2016 CASH 440-440-101010 WAS 17,847.31
63 9/30/2016 ACCOUNTS PAYABLE 440-440-202101 WAS 13,739.54
63 9/30/2016 ACCOUNTS PAYABLE 440-440-202101 WAS 17,847.31
Client adj 52.Checks voided
subsequently to FY,44629,&44894.
64 9/30/2016 ACCOUNTS PAYABLE 440-440-202101 WAS 6,707.25
64 9/30/2016 SRF PROJECTS-WASTEWATI 440-75-5356314 WAS 6,355.99
64 9/30/2016 SRF PROJECTS-WASTEWATI 440-75-5356314 WAS 351.26
Client adj 53.To accrue expenses
related to EAC payments for WW130300.
65 9/30/2016 GRANTS 440-440-334700 WAS 13,000.00
65 9/30/2016 STATE REV LOAN-SWR 440-440-384120 WAS 13,000.00
Client adj 54.To reclass revenue
posted to loans indentified as grants LP13034.
66 9/30/2016 CONTRACT RETAINAGE PAYA 440-440-205100 WAS 7,652.00
66 9/30/2016 SRF PROJECTS-WASTEWATI 440-75-5356314 WAS 7,652.00
Client adj 55.To record retainage
for LP130037
67 9/30/2016 DUE FROM STATE OF FLORID,440-440-133101 WAS 65,690.24
67 9/30/2016 GRANTS 440-440-334700 WAS 65,690.24
Client adj 56.To post recievable
for LP130036
68 9/30/2016 DUE TO WATER AND SEWER 1 001-001-207440 GF 11,950.00
68 9/30/2016 OTHER MISC REVENUES 001-001-369900 GF 11,950.00
68 9/30/2016 DUE FROM GENERAL FUND 440-440-131001 WAS 11,950.00
68 9/30/2016 DUE FROM STATE OF FLORID,440-440-133101 WAS 5,500.00
68 9/30/2016 DUE FROM STATE OF FLORID,440-440-133101 WAS 6,450.00
Client adj 57.To reclass revenue
for LP13036&13037 FY15.
69 9/30/2016 DUE FROM STATE OF FLORID,440-440-133101 WAS 41,789.69
69 9/30/2016 GRANTS 440-440-334700 WAS 41,789.69
Client adj 58.To post receivable
for LP130037.
70 9/30/2016 CASH 001-001-101010 GF 5,981,630.53
70 9/30/2016 DUE FROM WATER AND SEWE 001-001-131440 GF 5,981,630.53
70 9/30/2016 CASH 440-440-101010 WAS 5,981,630.53
70 9/30/2016 DUE TO GENERAL FUND 440-440-207001 WAS 5,981,630.53
Client adj 59.To transfer cash to
GF for payroll.
3/20/2019
2:05 PM Page 17
City of Opa Locka GEN 32-17
Year End:September 30,2016
Adjusting Journal Entries Report
Date: 10/1/2015 To 9/30/2016
Number Date Name Account No Reference Ann. Debit Credit Recurrence Misstatement
71 9/30/2016 CASH 001-001-101010 GF 5,981,630.53
71 9/30/2016 DUE TO SOLID WASTE FUND 001-001-207410 GF 5,981,630.53
71 9/30/2016 CASH 410-410-101010 SW 5,981,630.53
71 9/30/2016 DUE FROM GENERAL FUND 410-410-131001 SW 5,981,630.53
Client adj 60.Transfer to solid
waste.
72 9/30/2016 ACC DEP SEWER COLL SYSY 440-440-165959 WAS 22,931.94
72 9/30/2016 DUE TO STORM WATER FUND 440-440-207450 WAS 22,931.94
72 9/30/2016 DUE FROM WATER AND SEWE 450-450-131440 STORE 22,931.94
72 9/30/2016 ACC DEP SEWER COLL SYSY 450-450-165959 STORE 22,931.94
Client adj 61.To reclass
infrastucture depreciation from 450 to 440.
73 9/30/2016 ACC DEP AUTO EQUIP SEWEF 440-440-165974 WAS 2,206.26
73 9/30/2016 MACH AND EQUIP SEWER 440-440-166972 WAS 815.90
73 9/30/2016 DUE TO STORM WATER FUND 440-440-207450 WAS 815.90
73 9/30/2016 DUE TO STORM WATER FUND 440-440-207450 WAS 2,206.26
73 9/30/2016 DUE FROM WATER AND SEWE 450-450-131440 STORE 815.90
73 9/30/2016 DUE FROM WATER AND SEWE 450-450-131440 STORE 2,206.26
73 9/30/2016 ACC DEPR MACH&EQUIP SE\450-450-165973 STORE 2,206.26
73 9/30/2016 MACH&EQUIP STORM WATEI 450-450-166973 STORE 815.90
Client adj 62.Equipment transfer
and depreciation.
74 9/30/2016 ACCRUED UTILITY REVENUE 440-440-115412 WAS 300,667.20
74 9/30/2016 WATER REVENUE 440-440-343310 WAS 150,333.60
74 9/30/2016 SEWER REVENUE 440-440-343510 WAS 150,333.60
Client adj 63.Reduce unbilled
water and sewer accrued revenue for PY.
75 9/30/2016 LIFE AND HEALTH INSURANCE 001-10-511230 GF 4,322.90
75 9/30/2016 LIFE&HEALTH INSURANCE 001-12-512230 GF 2,701.81
75 9/30/2016 LIFE&HEALTH INSURANCE 001-13-513230 GF 1,080.72
75 9/30/2016 LIFE&HEALTH INSURANCE 001-14-512230 GF 1,080.72
75 9/30/2016 LIFE&HEALTH INSURANCE 001-16-512230 GF 1,080.72
75 9/30/2016 LIFE&HEALTH INSURANCE 001-17-513230 GF 1,080.72
75 9/30/2016 LIFE&HEALTH INSURANCE 001-20-521230 GF 2,161.45
75 9/30/2016 LIFE&HEALTH INSURANCE 001-22-521230 GF 14,049.45
75 9/30/2016 LIFE&HEALTH INSURANCE 001-23-521230 GF 1,621.09
75 9/30/2016 LIFE&HEALTH INSURANCE 001-26-521230 GF 540.36
75 9/30/2016 LIFE&HEALTH INSURANCE 001-30-524230 GF 1,080.72
75 9/30/2016 LIFE AND HEALTH 001-32-541230 GF 1,080.72
75 9/30/2016 LIFE&HEALTH INSURANCE 001-36-521230 GF 2,701.81
75 9/30/2016 LIFE AND HEALTH 001-37-515230 GF 1,621.09
75 9/30/2016 LIFE AND HEALTH 001-39-541230 GF 2,161.45
75 9/30/2016 LIFE AND HEALTH 001-41-541230 GF 540.36
75 9/30/2016 LIFE AND HEALTH 001-49-541230 GF 540.36
75 9/30/2016 LIFE&HEALTH INSURANCE 001-72-572230 GF 4,863.26
75 9/30/2016 LIFE AND HEALTH 176-47-541230 PTT 540.36
75 9/30/2016 LIFE AND HEALTH 440-35-535230 WAS 2,161.45
75 9/30/2016 LIFE AND HEALTH 440-38-533230 WAS 540.36
75 9/30/2016 LIFE&HEALTH INSURANCE 440-61-513230 WAS 1,621.09
75 9/30/2016 LIFE AND HEALTH 440-63-533230 WAS 2,701.81
75 9/30/2016 LIFE AND HEALTH 440-64-533230 WAS 1,621.09
75 9/30/2016 LIFE AND HEALTH 450-43-538230 STORM\ 540.36
3/20/2019
2:05 PM Page 18
City of Opa Locka GEN 32-18
Year End:September 30,2016
Adjusting Journal Entries Report
Date: 10/1/2015 To 9/30/2016
Number Date Name Account No Reference Ann. Debit Credit Recurrence Misstatement
75 9/30/2016 DUE FROM PTT FUND 001-001-131176 GF 540.36
75 9/30/2016 DUE FROM WATER AND SEWE 001-001-131440 GF 8,645.80
75 9/30/2016 DUE FROM STORM WATER FL 001-001-131450 GF 540.36
75 9/30/2016 NP EMP GRP HEALTH INS 001-001-218116 GF 54,036.23
75 9/30/2016 DUE TO GENERAL FUND 176-176-207001 PTT 540.36
75 9/30/2016 DUE TO GENERAL FUND 440-440-207001 WAS 8,645.80
75 9/30/2016 DUE TO GENERAL FUND 450-450-207001 STOW) 540.36
Client adj 64.Health exp expensed
in PY after exp in CY.Life and heath over expensed.
76 9/30/2016 LIFE AND HEALTH INSURANCE 001-10-511230 GF 1,647.04
76 9/30/2016 LIFE&HEALTH INSURANCE 001-12-512230 GF 1,029.40
76 9/30/2016 LIFE&HEALTH INSURANCE 001-13-513230 GF 411.76
76 9/30/2016 LIFE&HEALTH INSURANCE 001-14-512230 GF 411.76
76 9/30/2016 LIFE&HEALTH INSURANCE 001-16-512230 GF 411.76
76 9/30/2016 LIFE&HEALTH INSURANCE 001-17-513230 GF 411.76
76 9/30/2016 LIFE&HEALTH INSURANCE 001-20-521230 GF 823.52
76 9/30/2016 LIFE&HEALTH INSURANCE 001-22-521230 GF 5,352.87
76 9/30/2016 LIFE&HEALTH INSURANCE 001-23-521230 GF 617.64
76 9/30/2016 LIFE&HEALTH INSURANCE 001-26-521230 GF 205.88
76 9/30/2016 LIFE&HEALTH INSURANCE 001-30-524230 GF 411.76
76 9/30/2016 LIFE AND HEALTH 001-32-541230 GF 411.76
76 9/30/2016 LIFE&HEALTH INSURANCE 001-36-521230 GF 1,029.40
76 9/30/2016 LIFE AND HEALTH 001-37-515230 GF 617.64
76 9/30/2016 LIFE AND HEALTH 001-39-541230 GF 823.52
76 9/30/2016 LIFE AND HEALTH 001-41-541230 GF 205.88
76 9/30/2016 LIFE AND HEALTH 001-49-541230 GF 205.88
76 9/30/2016 LIFE&HEALTH INSURANCE 001-72-572230 GF 1,852.92
76 9/30/2016 LIFE AND HEALTH 176-47-541230 PTT 205.88
76 9/30/2016 LIFE AND HEALTH 440-35-535230 WAS 823.52
76 9/30/2016 LIFE AND HEALTH 440-38-533230 WAS 205.88
76 9/30/2016 LIFE&HEALTH INSURANCE 440-61-513230 WAS 617.64
76 9/30/2016 LIFE AND HEALTH 440-63-533230 WAS 1,029.40
76 9/30/2016 LIFE AND HEALTH 440-64-533230 WAS 617.64
76 9/30/2016 LIFE AND HEALTH 450-43-538230 STORM\ 205.88
76 9/30/2016 DUE FROM PTT FUND 001-001-131176 GF 205.88
76 9/30/2016 DUE FROM WATER AND SEWE 001-001-131440 GF 3,294.07
76 9/30/2016 DUE FROM STORM WATER FL 001-001-131450 GF 205.85
76 9/30/2016 A/P EMP GRP DENTAL INS 001-001-218117 GF 20,587.96
76 9/30/2016 DUE TO GENERAL FUND 176-176-207001 PTT 205.88
76 9/30/2016 DUE TO GENERAL FUND 440-440-207001 WAS 3,294.07
76 9/30/2016 DUE TO GENERAL FUND 450-450-207001 STORfv 205.88
Client adj 65.Health exp expended
in PY after exp in CY Life and health over expensed.
77 9/30/2016 ACCOUNTS PAYABLE 440-440-202101 WAS 182,828.68
77 9/30/2016 ACCOUNTS PAYABLE 440-440-202101 WAS 9,592.20
77 9/30/2016 ACCOUNTS PAYABLE 440-440-202101 WAS 7,923.94
77 9/30/2016 ACCOUNTS PAYABLE 440-440-202101 WAS 86,400.00
77 9/30/2016 CAIRO LANE 440-75-5356315 WAS 182,828.68
77 9/30/2016 CAIRO LANE 440-75-5356315 WAS 9,592.20
77 9/30/2016 CAIRO LANE 440-75-5356315 WAS 7,923.94
77 9/30/2016 CAIRO LANE 440-75-5356315 WAS 86,400.00
Client adj 66.Accrue exp for
intercounty engineering performed in FY and paid in FY2017.
79 9/30/2016 DUE TO WATER AND SEWER 1 001-001-207440 GF 57,592.97
79 9/30/2016 OTHER MISC REVENUES 001-001-369900 GF 57,592.97
3/20/2019
2:05 PM Page 19
City of Opa Locka GEN 32-19
Year End:September 30,2016
Adjusting Journal Entries Report
Date: 10/1/2015 To 9/30/2016
Number Date Name Account No Reference Ann. Debit Credit Recurrence Misstatement
79 9/30/2016 DUE FROM GENERAL FUND 440-440-131001 WAS 57,592.97
79 9/30/2016 GRANTS 440-440-334700 WAS 57,592.97
Client adj 67.To reclass grant
revenue posted to misc to state grants W&S.
80 9/30/2016 DUE FROM FEDERAL GOV. 440-00-133132 WAS 214,788.28
80 9/30/2016 CASH 440-440-101010 WAS 84,150.16
80 9/30/2016 LIFT STATION 11B 440-440-334701 WAS 84,150.16
80 9/30/2016 LIFT STATION 11B 440-440-334701 WAS 214,788.28
Client adj 68.XP-954 received
April 13 2016 EPA,and additional funds from Fed Gov.
81 9/30/2016 DUE TO WATER AND SEWER 1 001-001-207440 GF 12,500.00
81 9/30/2016 ADJUST PRIOR YEAR FUND B/001-001-251001 GF 12,500.00
81 9/30/2016 DUE FROM GENERAL FUND 320-320-131001 SNCP 12,500.00
81 9/30/2016 ADJ.BEGINNING FUND BAL. 320-320-251001 SNCP 12,500.00
Client adj 69.To correct fund bal
for historic perservation grant recorded in incorrect fund.
82 9/30/2016 DUE FROM GENERAL FUND 440-440-131001 WAS 72,831.74
82 9/30/2016 DUE FROM WATER AND SEWE 440-440-131440 WAS 72,831.74
Client adj 70.To correct entry 66
from FY15 incorrect debit account.
83 9/30/2016 CASH 001-001-101010 GF 637,960.49
83 9/30/2016 ACCOUNTS PAYABLE 001-001-202101 GF 637,960.49
Client adj 71.Check posted out of
period october 2017.
84 9/30/2016 CASH 001-001-101010 GF 31,144.92
84 9/30/2016 CASH 001-001-101010 GF 31,144.92
84 9/30/2016 DUE TO CAP IMP DEBT SERV 001-001-207230 GF 31,144.92
84 9/30/2016 DUE TO CAP IMP DEBT SERV 001-001-207230 GF 31,144.92
84 9/30/2016 CITY NAT TAX REVENUE FUNC 230-230-103215 CPI.DS 31,144.92
84 9/30/2016 CITY NAT TAX REVENUE FUNC 230-230-103215 CPI.DS 31,144.92
84 9/30/2016 DUE FROM GENERAL FUND 230-230-131001 CPI.DS 31,144.92
84 9/30/2016 DUE FROM GENERAL FUND 230-230-131001 CPI.DS 31,144.92
84 9/30/2016 STATE/FLA TELECOMM 230-230-314500 CPI.DS 31,144.92
84 9/30/2016 STATE/FLA TELECOMM 230-230-314500 CPI.DS 31,144.92
Client adj 72.Reverse JE's and
post transfers to city national.
85 9/30/2016 CASH 001-001-101010 GF 27,629.11
85 9/30/2016 DUE TO CAP IMP DEBT SERV 001-001-207230 GF 27,629.11
85 9/30/2016 CAP IMP SERIES 2011A&B 230-230-103208 CPI.DS 27,629.11
85 9/30/2016 DUE FROM GENERAL FUND 230-230-131001 CPI.DS 27,629.11
85 9/30/2016 DUE FROM GENERAL FUND 230-230-131001 CPI.DS 27,629.11
85 9/30/2016 DUE TO GENERAL FUND 230-230-207001 CPI.DS 27,629.11
85 9/30/2016 STATE REV SHRING PROCEEC 230-230-335120 CPI.DS 27,629.11
85 9/30/2016 STATE REV SHRING PROCEEC 230-230-335120 CPI.DS 27,629.11
Client adj 73.To reverse JE's and
post transfer city national.
86 9/30/2016 CASH 001-001-101010 GF 33,279.71
3/20/2019
2:05 PM Page 20
City of Opa Locka GEN 32-20
Year End:September 30,2016
Adjusting Journal Entries Report
Date: 10/1/2015 To 9/30/2016
Number Date Name Account No Reference Ann. Debit Credit Recurrence Misstatement
86 9/30/2016 CASH 001-001-101010 GF 33,279.71
86 9/30/2016 DUE TO CAP IMP DEBT SERV 001-001-207230 GF 33,279.71
86 9/30/2016 DUE TO CAP IMP DEBT SERV 001-001-207230 GF 33,279.71
86 9/30/2016 CITY NAT TAX REVENUE FUNC 230-230-103215 CPI.DS 33,279.71
86 9/30/2016 CITY NAT TAX REVENUE FUNK 230-230-103215 CPI.DS 33,279.71
86 9/30/2016 DUE FROM GENERAL FUND 230-230-131001 CPI.DS 33,279.71
86 9/30/2016 DUE FROM GENERAL FUND 230-230-131001 CPI.DS 33,279.71
86 9/30/2016 STATE/FLA TELECOMM 230-230-314500 CPI.DS 33,279.71
86 9/30/2016 STATE/FLA TELECOMM 230-230-314500 CPI.DS 33,279.71
Client adj 74.Reverse and repost
JE 1780.Post transfer city national 9/29/2016.
88 9/30/2016 CASH 001-001-101010 GF 52,210.78
88 9/30/2016 CASH 001-001-101010 GF 103,271.13
88 9/30/2016 CASH 001-001-101010 GF 126,364.86
88 9/30/2016 DUE TO CAP IMP DEBT SERV 001-001-207230 GF 52,210.78
88 9/30/2016 DUE TO CAP IMP DEBT SERV 001-001-207230 GF 103,271.13
88 9/30/2016 DUE TO CAP IMP DEBT SERV 001-001-207230 GF 126,364.86
88 9/30/2016 SERIES 20118 PRIN&INT 230-230-103207 CPI.DS 107,731.21
88 9/30/2016 SERIES 2011 B PRIN&INT 230-230-103207 CPI.DS 1.73
88 9/30/2016 CAP IMP SERIES 2011A&B 230-230-103208 CPI.DS 52,210.78
88 9/30/2016 CAP IMP SERIES 2011A&B 230-230-103208 CPI.DS 103,271.13
88 9/30/2016 CAP IMP SERIES 2011A&B 230-230-103208 CPI.DS 107,731.21
88 9/30/2016 CAP IMP SERIES 2011A&B 230-230-103208 CPI.DS 0.42
88 9/30/2016 DUE FROM GENERAL FUND 230-230-131001 CPI.DS 52,210.78
88 9/30/2016 DUE FROM GENERAL FUND 230-230-131001 CPI.DS 103,271.13
88 9/30/2016 INTEREST EARNED 230-230-361100 CPI.DS 0.42
88 9/30/2016 INTEREST EARNED 230-230-361100 CPI.DS 1.73
Client adj 76.Transfer in&out
2011AB pledged rev.Post transfer city national.
89 9/30/2016 CASH 001-001-101010 GF 100,979.92
89 9/30/2016 CASH 001-001-101010 GF 104,933.83
89 9/30/2016 DUE TO CAP IMP DEBT SERV 001-001-207230 GF 100,979.92
89 9/30/2016 DUE TO CAP IMP DEBT SERV 001-001-207230 GF 104,933.83
89 9/30/2016 SERIES 2011B PRIN&INT 230-230-103207 CPI.DS 107,730.90
89 9/30/2016 CAP IMP SERIES 2011A&B 230-230-103208 CPI.DS 104,933.83
89 9/30/2016 CAP IMP SERIES 2011A&B 230-230-103208 CPI.DS 107,730.90
89 9/30/2016 DUE FROM GENERAL FUND 230-230-131001 CPI.DS 104,933.83
Client adj 77.Post transfer city
national&transfer sept 2011AB pledged rev.
90 9/30/2016 CASH 001-001-101010 GF 100.00
90 9/30/2016 DUE TO CAP IMP DEBT SERV 001-001-207230 GF 100.00
Client adj 78.Transfer city
national 05/16.
91 9/30/2016 CASH 001-001-101010 GF 91,51
91 9/30/2016 CASH 001-001-101010 GF 91.51
91 9/30/2016 CASH 001-001-101010 GF 91.51
91 9/30/2016 CASH 001-001-101010 GF 91.51
91 9/30/2016 CASH 001-001-101010 GF 940.24
91 9/30/2016 CASH 001-001-101010 GF 246.25
91 9/30/2016 OTHER MISC REVENUES 001-001-369900 GF 1,552.53
91 9/30/2016 ACCTS RECEIVABLE UTB 440-440-115410 WAS 1,552.53
91 9/30/2016 DUE FROM GENERAL FUND 440-440-131001 WAS 1,552.53
3/20/2019
2:05 PM Page 21
City of Opa Locka GEN 32-21
Year End:September 30,2016
Adjusting Journal Entries Report
Date: 10/1/2015 To 9/30/2016
Number Date Name Account No Reference Ann. Debit Credit Recurrence Misstatement
Client adj 79.Water bill payment
gov agency.
92 9/30/2016 RETIREMENT 440-61-513220 WAS 142,933.00
92 9/30/2016 RETIREMENT 440-61-513220 WAS 37,654.00
92 9/30/2016 RETIREMENT 440-61-513220 WAS 49,795.00
92 9/30/2016 RETIREMENT 440-61-513220 WAS 7,032.00
92 9/30/2016 DEFERRED OUTFLOW OF RE:440-440-190000 WAS 187,099.00
92 9/30/2016 DEFERRED OUTFLOW OF RE:440-440-190000 WAS 79,466.00
92 9/30/2016 DEFERRED OUTFLOW OF RE:440-440-190000 WAS 791,341.00
92 9/30/2016 DEFERRED OUTFLOW OF RE:440-440-190000 WAS 137,549.00
92 9/30/2016 DEFERRED OUTFLOW OF RE:440-440-190000 WAS 37,728.00
92 9/30/2016 DEFERRED OUTFLOW OF RE:440-440-190000 WAS 5,691.00
92 9/30/2016 DEFERRED OUTFLOW OF RE:440-440-190000 WAS 49,795.00
92 9/30/2016 DEFERRED OUTFLOW OF RE:440-440-190000 WAS 7,032.00
92 9/30/2016 Other Long Term Debt 440-440-239900 WAS 924,804.00
92 9/30/2016 Other Long Term Debt 440-440-239900 WAS 88,717.00
92 9/30/2016 DEFERRED INFLOW OF RESOI 440-440-290000 WAS 272,888.00
92 9/30/2016 DEFERRED INFLOW OF RESOI 440-440-290000 WAS 57,532.00
92 9/30/2016 DEFERRED INFLOW OF RESOI 440-440-290000 WAS 1,328.00
92 9/30/2016 AMOUNT TO BE PROVIDED 951-951-181000 GLTD 1,048,176.00
92 9/30/2016 AMOUNT TO BE PROVIDED 951-951-181000 GLTD 276,118.00
92 9/30/2016 AMOUNT TO BE PROVIDED 951-951-181000 GLTD 365,167.00
92 9/30/2016 AMOUNT TO BE PROVIDED 951-951-181000 GLTD 51,567.00
92 9/30/2016 DEFERRED OUTFLOW OF RE:951-951-190000 GLTD 1,372,061.00
92 9/30/2016 DEFERRED OUTFLOW OF RE:951-951-190000 GLTD 582,751.00
92 9/30/2016 DEFERRED OUTFLOW OF REF_951-951-190000 GLTD 5,803,170.00
92 9/30/2016 DEFERRED OUTFLOW OF REf 951-951-190000 GLTD 1,008,691.00
92 9/30/2016 DEFERRED OUTFLOW OF REf 951-951-190000 GLTD 276,668.00
92 9/30/2016 DEFERRED OUTFLOW OF REf 951-951-190000 GLTD 41,735.00
92 9/30/2016 DEFERRED OUTFLOW OF RE:951-951-190000 GLTD 365,167.00
92 9/30/2016 DEFERRED OUTFLOW OF RE:951-951-190000 GLTD 51,567.00
92 9/30/2016 Other Long Term Debt 951-951-239900 GLTD 6,781,892.00
92 9/30/2016 Other Long Term Debt 951-951-239900 GLTD 650,589.00
92 9/30/2016 DEFERRED INFLOW OF RESOI 951-951-290000 GLTD 2,001,179.00
92 9/30/2016 DEFERRED INFLOW OF RESOI 951-951-290000 GLTD 421,903.00
92 9/30/2016 DEFERRED INFLOW OF RESOI 951-951-290000 GLTD 9,735.00
Client adj 80.To reverse FY15 DOR
for FRS,record FY16 DIR FRS,record net pension liability,
pension expense,contribution prior and subsequent to
measurement date.
93 9/30/2016 CASH 165-165-101010 SLE 142,880.22
93 9/30/2016 LAW ENF TRNG 165-165-335210 SLE 142,880.22
Client adj 81.Special law
enforcement 5131-job reimburstment.
94 9/30/2016 CASH 001-001-101010 GF 215,505.00
94 9/30/2016 DUE FROM WATER AND SEWE 001-001-131440 GF 215,505.00
94 9/30/2016 CASH 440-440-101010 WAS 215,505.00
94 9/30/2016 DUE TO GENERAL FUND 440-440-207001 WAS 215,505.00
Client adj 82.Credit card
payments deposited to W/S OCT 2015-SEPT 2016.
95 9/30/2016 ACC DEP IMP OTT BUILDING 440-440-165958 WAS 513.00
95 9/30/2016 ACC DEPR MACH&EQUIP SW 440-440-165972 WAS 513.00
Client adj 83.Bal fixed assets
3/20/2019
2:05 PM Page 22
City of Opa Locka GEN 32-22
Year End:September 30,2016
Adjusting Journal Entries Report
Date: 10/1/2015 To 9/30/2016
Number Date Name Account No Reference Ann. Debit Credit Recurrence Misstatement
prop.
96 9/30/2016 AMOUNT TO BE PROVIDED 951-951-181000 GLTD 23,045.03
96 9/30/2016 AMOUNT TO BE PROVIDED 951-951-181000 GLTD 738.75
96 9/30/2016 CAPITAL LEASES CURRENT 951-951-225000 GLTD 738.75
96 9/30/2016 SERIES 2015A CURRENT 951-951-232904 GLTD 23,045.03
Client adj 84.Adj for 2016
payment-over amortized.
97 9/30/2016 DUE TO CIP IMP FUND 001-001-207320 GF 12,500.00
97 9/30/2016 DUE TO WATER AND SEWER 1 001-001-207440 GF 12,500.00
Client adj 85.Adj for 2016 bal.
98 9/30/2016 OPERATING EXPENSE 440-64-533520 WAS 3,271.39
98 9/30/2016 OPERATING EXPENSE 440-64-533520 WAS 3,834.98
98 9/30/2016 OPERATING EXPENSE 440-64-533520 WAS 3,885.54
98 9/30/2016 OPERATING EXPENSE 440-64-533520 WAS 3,954.48
98 9/30/2016 OPERATING EXPENSE 440-64-533520 WAS 4,299.63
98 9/30/2016 OPERATING EXPENSE 440-64-533520 WAS 4,444.10
98 9/30/2016 OPERATING EXPENSE 440-64-533520 WAS 4,607.40
98 9/30/2016 OPERATING EXPENSE 440-64-533520 WAS 4,677.31
98 9/30/2016 OPERATING EXPENSE 440-64-533520 WAS 640.00
98 9/30/2016 OPERATING EXPENSE 440-64-533520 WAS 498.00
98 9/30/2016 OPERATING EXPENSE 440-64-533520 WAS 235.84
98 9/30/2016 OPERATING EXPENSE 440-64-533520 WAS 200.00
98 9/30/2016 OPERATING EXPENSE 440-64-533520 WAS 200.00
98 9/30/2016 OPERATING EXPENSE 440-64-533520 WAS 25.00
98 9/30/2016 PAYROLL CASH 001-001-101020 GF 66.00
98 9/30/2016 DUE TO WATER AND SEWER 1 001-001-207440 GF 66.00
98 9/30/2016 CASH 440-440-101010 WAS 26,619.90
98 9/30/2016 CASH 440-440-101010 WAS 34,810.89
98 9/30/2016 CASH 440-440-101010 WAS 17,553.99
98 9/30/2016 CASH 440-440-101010 WAS 32,974.83
98 9/30/2016 CASH 440-440-101010 WAS 87,186.10
98 9/30/2016 CASH 440-440-101010 WAS 640.00
98 9/30/2016 CASH 440-440-101010 WAS 66.00
98 9/30/2016 CASH 440-440-101010 WAS 498.00
98 9/30/2016 CASH 440-440-101010 WAS 235.84
98 9/30/2016 CASH 440-440-101010 WAS 200.00
98 9/30/2016 CASH 440-440-101010 WAS 200.00
98 9/30/2016 CASH 440-440-101010 WAS 25.00
98 9/30/2016 CASH 440-440-101010 WAS 6.52
98 9/30/2016 CASH 440-440-101010 WAS 6.75
98 9/30/2016 CASH 440-440-101010 WAS 10.94
98 9/30/2016 CASH 440-440-101010 WAS 188,828.94
98 9/30/2016 CHECKING SRF ESCROW ACC 440-440-101111 WAS 26,619.90
98 9/30/2016 CHECKING SRF ESCROW ACC 440-440-101111 WAS 34,810.89
98 9/30/2016 CHECKING SRF ESCROW ACC 440-440-101111 WAS 17,553.99
98 9/30/2016 DUE FROM GENERAL FUND 440-440-131001 WAS 66.00
98 9/30/2016 ACCOUNTS PAYABLE 440-440-202101 WAS 87,186.10
98 9/30/2016 ACCOUNTS PAYABLE 440-440-202101 WAS 188,828.94
98 9/30/2016 INTEREST EARNED 440-440-361100 WAS 2421
Client adj 86.To post credit card
fees,transfer SRLF Sept 2016 W/S,online payment W/S,and .
interest payments.
99 9/30/2016 OPERATING EXPENSE 440-64-533520 WAS 2,451.11
3/20/2019
2:05 PM Page 23
City of Opa Locka GEN 32-23
Year End:September 30,2016
Adjusting Journal Entries Report
Date: 10/1/2015 To 9/30/2016
Number Date Name Account No Reference Ann. Debit Credit Recurrence Misstatement
99 9/30/2016 OPERATING EXPENSE 440-64-533520 WAS 4,680.84
99 9/30/2016 OPERATING EXPENSE 440-64-533520 WAS 2,889.53
99 9/30/2016 OPERATING EXPENSE 440-64-533520 WAS 2,574.81
99 9/30/2016 OPERATING EXPENSE 440-64-533520 WAS 283.53
99 9/30/2016 OPERATING EXPENSE 440-64-533520 WAS 283.53
99 9/30/2016 OPERATING EXPENSE 440-64-533520 WAS 283.53
99 9/30/2016 OPERATING EXPENSE 440-64-533520 WAS 283.53
99 9/30/2016 OPERATING EXPENSE 440-64-533520 WAS 283.53
99 9/30/2016 OPERATING EXPENSE 440-64-533520 WAS 283.53
99 9/30/2016 CASH 440-440-101010 WAS 14,297.47
Client adj 87.Wells Fargo Debits
FY16.
100 9/30/2016 CASH 001-001-101010 GF 2,371.15
100 9/30/2016 PAYROLL CASH 001-001-101020 GF 2,371.15
Client adj 88.Balance payroll via
GF.
101 9/30/2016 GENERAL EXPENSES 001-13-513493 GF 48,936.71
101 9/30/2016 CASH 001-001-101010 GF 48,936.71
Client adj 89.Balance GF bank
recon FY16.
102 9/30/2016 CASH 440-440-101010 WAS 332,794.73
102 9/30/2016 WATER REVENUE 440-440-343310 WAS 166,397.37
102 9/30/2016 SEWER REVENUE 440-440-343510 WAS 166,397.36
Client adj 90.Bal W/S bank recon
FY16
103 9/30/2016 CASH 001-001-101010 GF 10,777.35
103 9/30/2016 DUE TO SPECIAL LAW ENFOR 001-001-207165 GF 10,777.35
103 9/30/2016 CASH 165-165-101010 SLE 10,777.35
103 9/30/2016 DUE FROM GENERAL FUND 165-165-131001 SLE 10,777.35
Client adj 91.Bal bank rec 5131.
104 9/30/2016 TRANSFER OUT UNRESTRICTI 230-83-513910 CPI.DS 227,444.89
104 9/30/2016 DUE FROM WATER AND SEWE 001-001-131440 GF 768.00
104 9/30/2016 OTHER MISC REVENUES 001-001-369900 GF 768.00
104 9/30/2016 DUE FROM GENERAL FUND 230-230-131001 CPI.DS 227,444.89
Client adj 92.Balance interfund
payables DS and receivables GF.
105 9/30/2016 LIFE&HEALTH INSURANCE 001-22-521230 GF 1,300.00
105 9/30/2016 LIFE&HEALTH INSURANCE 001-22-521230 GF 745.06
105 9/30/2016 LIFE&HEALTH INSURANCE 001-22-521230 GF 532.39
105 9/30/2016 LIFE&HEALTH INSURANCE 001-22-521230 GF 1.00
105 9/30/2016 LIFE&HEALTH INSURANCE 001-22-521230 GF 10,996.99
105 9/30/2016 BOND INTEREST 230-83-513720 CPI.DS 0.52
105 9/30/2016 A/R Advalorem Taxes 001-001-105101 GF 4,963.00
105 9/30/2016 A/R RETURN CHECKS 001-001-115101 GF 15,773.62
105 9/30/2016 A/R-OTHERS 001-001-115111 GF 9,665.35
105 9/30/2016 A/R-OTHERS-COBRA 001-001-115112 GF 10,996.99
105 9/30/2016 UNITED WAY FUND 001-001-218104 GF 532.39
105 9/30/2016 NP UNION DUES-POLICE 001-001-218108 GF 1.00
3/20/2019
2:05 PM Page 24
City of Opa Locka GEN 32-24
Year End:September 30,2016
Adjusting Journal Entries Report
Date: 10/1/2015 To 9/30/2016
Number Date Name Account No Reference Ann. Debit Credit Recurrence Misstatement
105 9/30/2016 A/P ANICO 001-001-218118 GF 1,300.00
105 9/30/2016 NP PREPAID LEGAL 001-001-218119 GF 745.06
105 9/30/2016 RETURNED CHECKS 001-001-343341 GF 337.00
105 9/30/2016 OTHER MISC REVENUES 001-001-369900 GF 4,963.00
105 9/30/2016 OTHER MISC REVENUES 001-001-369900 GF 15,773.62
105 9/30/2016 OTHER MISC REVENUES 001-001-369900 GF 337.00
105 9/30/2016 OTHER MISC REVENUES 001-001-369900 GF 9,665.35
105 9/30/2016 ACCOUNTS PAYABLE 230-230-202101 CPI.DS 0.52
Client adj 93. Write off balance
no support FY16 audit.
106 9/30/2016 ACCTS RECEIVABLE UTB 440-440-115410 WAS 1,552.00
106 9/30/2016 WATER REVENUE 440-440-343310 WAS 1,552.00
Client adj 94.Balance subledger
to GL.
107 9/30/2016 CONTINGENCIES 440-61-513390 WAS 347,800.00
107 9/30/2016 CONTINGENCIES 450-43-538390 STORM\ 417,435.00
107 9/30/2016 ACCOUNTS PAYABLE 440-440-202101 WAS 347,800.00
107 9/30/2016 ACCOUNTS PAYABLE 450-450-202101 STORM 417,435.00
Client adj 95.Correct aje 8 for
MDC charges debit to AP.
108 9/30/2016 INSURANCE 001-18-513451 GF 160,919.15
108 9/30/2016 GENERAL EXPENSES 001-19-519493 GF 31,197.53
108 9/30/2016 SEWAGE DISPOSAL 440-35-535432 WAS 186,657.27
108 9/30/2016 OPERATING EXPENSE 440-61-513520 WAS 25,313.69
108 9/30/2016 PURCHASE OF WATER 440-64-533433 WAS 186,657.27
108 9/30/2016 OTHER CONTRACTED SRVCS 450-43-538340 STORM\ 52,082.64
108 9/30/2016 ACCOUNTS PAYABLE 001-001-202101 GF 160,919.15
108 9/30/2016 ACCOUNTS PAYABLE 001-001-202101 GF 292,911.88
108 9/30/2016 ACCOUNTS PAYABLE 001-001-202101 GF 31,197.53
108 9/30/2016 ADJUST PRIOR YEAR FUND B/001-001-251001 GF 292,911.88
108 9/30/2016 CASH 440-440-101010 WAS 34,227.03
108 9/30/2016 ACCOUNTS PAYABLE 440-440-202101 WAS 183,647.00
108 9/30/2016 ACCOUNTS PAYABLE 440-440-202101 WAS 227,138.53
108 9/30/2016 ACCOUNTS PAYABLE 440-440-202101 WAS 373,314.54
108 9/30/2016 ACCOUNTS PAYABLE 440-440-202101 WAS 25,313.69
108 9/30/2016 ADJUST PRIOR YEAR FUND B/440-440-251001 WAS 149,419.97
108 9/30/2016 ADJUST PRIOR YEAR FUND B/440-440-251001 WAS 227,138.53
108 9/30/2016 ACCOUNTS PAYABLE 450-450-202101 STORM 235,161.34
108 9/30/2016 ACCOUNTS PAYABLE 450-450-202101 STORM 52,082.64
108 9/30/2016 ADJUST PY FUND BALANCE 450-450-251001 STORM 235,161.34
108 9/30/2016 ACCOUNTS PAYABLE 490-490-202101 TCO 280.35
108 9/30/2016 ADJUST PRIOR YEAR FUND B/490-490-251001 TCO 280.35
Client adj 96.
109 9/30/2016 LIFE&HEALTH INSURANCE 001-16-512230 GF 446.46
109 9/30/2016 RETIREMENT 001-22-521220 GF 79,77724
109 9/30/2016 CASH 001-001-101010 GF 79,777.24
109 9/30/2016 CASH 001-001-101010 GF 15,000.00
109 9/30/2016 CASH 001-001-101010 GF 2,437.15
109 9/30/2016 PAYROLL CASH 001-001-101020 GF 2,437.15
109 9/30/2016 NP DEFERRED COMP ICMA 001-001-218105 GF 446.46
109 9/30/2016 NP PENSION CONTRIBUTION 001-001-218111 GF 79,777.24
109 9/30/2016 NP PENSION CONTRIBUTION 001-001-218111 GF 79,777.24
3/20/2019
2:05 PM Page 25
City of Opa Locka GEN 32-25
Year End:September 30,2016
Adjusting Journal Entries Report
Date: 10/1/2015 To 9/30/2016
Number Date Name Account No Reference Ann. Debit Credit Recurrence Misstatement
109 9/30/2016 A/P-OFF DUTY OFFICERS 001-001-229102 GF 9,644.50
109 9/30/2016 BYRNE GRANT 001-001-334721 GF 15,000.00
109 9/30/2016 OFF DUTY REVENUE 001-001-342120 GF 9,644.50
Client adj 97.Reclass off-duty
rev,increase ICMA accrual,pension liability included with NP,
and reverse duplicate.
96,930,508.97 96,930,508.97
Net Income(Loss) (1,441,603.26)
3/20/2019
2:05 PM Page 26
CITY OF OPA-LOCKA,FLORIDA
SCHEDULE OF FINDINGS AND QUESTIONED COSTS
FOR THE YEAR ENDED SEPTEMBER 30,2016
Section II-Financial Statement Current Year Findings and Questioned Costs
There were no current year findings.
Section III—Prior Year-Financial Statement Findings and Status
Material weakness
2015-01 Timeliness of Recording Individual Transactions
Criteria
Prudent accounting practices include policies, procedures and controls over the recording,
processing and reporting of accounting events and transactions.
Condition
We believe that the City of Opa-locka does not maintain adequate financial records. Certain
transactions are not summarized in a general ledger,nor all transactions recorded on the books
in a timely manner. Such a system does not permit the preparation of accurate and reliable
financial statements.
Cause
The finance department was understaffed. Due to the limited resources, transactions were not
properly recorded throughout the year
Effect
The importance of a sound accounting system cannot be overemphasized. Without adequate
financial records, management's decision is based on incomplete and/or inaccurate
information and excessive time is spent at year-end in preparing and auditing the financial
statements.
Recommendation
We recommend that a designated member of management performs periodic analysis of
significant accounts to determine the completeness of account balances and investigate and
resolve any issues identified. This practice serves to enforce checks and balances necessary for
strong internal controls and accurate financial reporting.
Current year status
Similar condition existed during fiscal year 2016.
-79-
CITY OF OPA-LOCKA,FLORIDA
SCHEDULE OF FINDINGS AND QUESTIONED COSTS
FOR THE YEAR ENDED SEPTEMBER 30,2016
Section III—Prior Year-Financial Statement Findings and Status(Continued)
Material weakness
2015-01 Timeliness of Recording Individual Transactions(cont'd)
View of Responsible Officials and Planned Corrective Actions
The City has reviewed and made various changes to internal accounting policies, procedures
and controls over the recording, processing and reporting of its accounting events and
transactions. The City is actively reconciling accounts timely to produce accurate and relevant
data. Additionally, the City has hired various professional consultants to continually monitor
and review the departments reporting system and will develop and implement any needed
improvements to be made to the Accounting Department system.
-80-
CITY OF OPA-LOCKA,FLORIDA
SCHEDULE OF FINDINGS AND QUESTIONED COSTS
FOR THE YEAR ENDED SEPTEMBER 30,2016
Section III—Prior Year-Financial Statement Findings and Status(Continued)
Significant Deficiency
2015-2 Upgrade the Accounting System
Criteria
The financial accounting and reporting system should provide the information management
needs to monitor the City's financial condition and make appropriate decisions in a timely
basis.
Condition
The software programs used to perform the fmancial functions and related activity does not
have the capability of producing reports that are necessary for management to accurately
report on the City's financial position. Example, during our audit we noted that the City was
not able to provide accounts payable aging report or an alternate report to support account
payable balance in the general ledger system.
Cause
A detailed analysis of the financial reporting system has not been fully explored.
Effect
The inability to produce reports will impact management's ability make timely and financial
reporting decisions.
Recommendation
We recommend that the City conduct an evaluation of the existing financial system and an
analysis of projected needs. This evaluation should focus on ensuring that the City's financial
systems maximize the productivity of its staff and meet the financial reporting needs of
management.
Current year status
Similar condition existed during fiscal year 2016.
View of Responsible Officials and Planned Corrective Actions
The City has reviewed and made changes in the financial accounting and reporting system to
enhance its needs required to provide timely and relevant data to decision makers and
stakeholders.
Additionally, the City has hired various professional consultants to continually monitor and
review the departments reporting system and will develop and implement any needed
improvements to be made to the Accounting Department system.
-81 -
CITY OF OPA-LOCKA,FLORIDA
SCHEDULE OF FINDINGS AND QUESTIONED COSTS
FOR THE YEAR ENDED SEPTEMBER 30,2016
Section HI—Prior Year-Financial Statement Findings and Status(Continued)
2015-03—Financial Reporting Policies and Procedures Manual and Reconciliation General Ledger
Accounts to Supporting Documents
Criteria
Prudent financial reporting requires accurate and timely reconciliation of general ledger
accounts. The existence of a formal policy and procedures manual could assist with the
timeliness of reconciling account balances.
Condition
During the audit, we noted that significant general ledger accounts were not properly
reconciled. A formal accounting policies and procedures manual would facilitate continuity in
the necessary procedures.
Cause
During the fiscal year the City experienced staff turnover at the management level in the
finance department; cross-training of key accounting functions would mitigate the impact of
staff turnover.
Effect
There were numerous adjusting journal entries that were proposed during the audit to correct
errors and misstatements.
Recommendation
We recommend that the City develop a formal financial reporting policies and procedures
manual which include the reconciliation of general ledger accounts on a monthly basis among
other process and procedures. A benefit of monthly reconciliations is that errors do not
accumulate but can be identified and attributed to a specific period, which makes it easier to
perform future reconciliations.Also formal documentation can be used to reinforce established
policies and procedures and serve as a training tool.
Current year status
Similar condition existed during fiscal year 2016.
View of Responsible Officials and Planned Corrective Actions
The City has developed financial reporting policies and procedures that are implemented to
periodically monitor the monthly general ledger reconciliation process. Additionally, the City
has hired various professional consultants to continually monitor and review the departments
reporting system and will develop and implement any needed improvements to be made to the
Accounting Department system.
-82-
CITY OF OPA-LOCKA,FLORIDA
SCHEDULE OF FINDINGS AND QUESTIONED COSTS
FOR THE YEAR ENDED SEPTEMBER 30,2016
Section III—Prior Year-Financial Statement Findings and Status(Continued)
Significant Deficiency
2015-04 Journal Entries
Criteria
Adjusting journal entries should be approved by a designated member of management and
include clear descriptions and supporting documentation. This allows for a complete audit trail
of journal entries posted.
Condition
During our audit procedures, we noted the journal entries lacked proper approval by a
responsible official. We also noted that many of the entries lacked adequate supporting
documentation. All journal entries should be accompanied by full explanations and reference
to adequate supporting data and proper approval.
Cause
Failure to exercise adequate internal controls over the review, approval and maintenance of
proper supporting documentation over journal entries.
Effect
Unauthorized or fraudulent transactions could be posted to the General Ledger. The City has
the responsibility to safeguard its assets against possible misappropriation.
Recommendation
We recommend that a designated member of management review and approve all journal
entries and initial the support for the entries to document their approval. This process would
improve controls over adjustments to the general ledger.
Current year status
Similar condition existed during fiscal year 2016.
View of Responsible Officials and Planned Corrective Actions
The City has developed management review and internal control processes to review and
approve journal entries posted in the general ledger system. Additionally, the City has hired
various professional consultants to continually monitor and review the departments reporting
system and will develop and implement any needed improvements to be made to the
Accounting Department system.
-83 -
CITY OF OPA-LOCKA,FLORIDA
SCHEDULE OF FINDINGS AND QUESTIONED COSTS
FOR THE YEAR ENDED SEPTEMBER 30,2016
Section III—Prior Year-Financial Statement Findings and Status(Continued)
Other Matters
2015-05 Deficit Cash Balances
Criteria
The City utilizes separate pooled cash for governmental and enterprise funds,cash transactions
should be accurately recorded in the respective funds.
Condition
During our audit we noted that the Safe Neighborhood fund and the Solidwaste fund had
deficit GL cash account balances of$201,610 and$5,106,392, respectively. The City has not
been able to determine the reason for the deficit cash balances.
Cause
Cash transactions were not properly reviewed for completeness and accuracy before posting to
the general ledger.
Effect
Failure to properly review cash transactions provide opportunities for fraudulent activities and
increases the risk of misappropriation of funds.
Recommendation
We recommend that the City perform a thorough analysis of the deficit cash balances and
determine the necessary actions to cure the deficit position.
Current year status
Similar condition existed during fiscal year 2016.
View of Responsible Officials and Planned Corrective Actions
The City has addressed the issue of the deficit cash and has made the necessary journal entries
to correct the balances of understated cash balances for the prior period. The City has
developed management review and internal control processes to review and approve journal
entries posted in the general ledger system. Additionally, the City has hired various
professional consultants to continually monitor and review the departments reporting system
and will develop and implement any needed improvements to be made to the Accounting
Department system.
-84-
CITY OF OPA-LOCKA,FLORIDA
SCHEDULE OF FINDINGS AND QUESTIONED COSTS
FOR THE YEAR ENDED SEPTEMBER 30,2016
Section III—Prior Year-Financial Statement Findings and Status(Continued)
2014-01 Checks Outstanding For Over 12 Months
Condition
Stale checks dating to the prior fiscal year are still being tracked in monthly bank
reconciliations.
Criteria
While performing its monthly bank reconciliations, the City should monitor old outstanding
checks as required by the City's policies and procedures.
Cause
The City did not perform complete monthly bank reconciliation.
Effect
Cash balances are not accurately stated to reflect the true cash balance at the reported date.
Recommendation
We recommend the City to research stale checks dating over a year and follow the City's
policies and procedures regarding stale checks.
Current year status
Similar condition existed during fiscal year 2016.
View of Responsible Officials and Planned Corrective Actions
The City has reviewed this issue and voided all stale checks through FYE 2016. The City has
developed management review and internal control processes to review and approve journal
entries posted in the general ledger system for voided and stale checks.
-85 -
CITY OF OPA-LOCKA,FLORIDA
SCHEDULE OF FINDINGS AND QUESTIONED COSTS
FOR THE YEAR ENDED SEPTEMBER 30,2016
Section III—Prior Year-Financial Statement Findings and Status(Continued)
2014-02 Budgets(Repeat finding from FY2013)
Condition
Budgets are not being adhered to, properly balanced or being utilized by management as they
should be.
Criteria
The budget is an important legal requirement for the City and is a public document. City
management and officials are held accountable for any budget overages or amendments, since
the budget demonstrates how the City is going to spend its tax payers' money.
Cause
Staff is not being held accountable for the budget and there is no monitoring from budget to
actual expenditures.
Effect
The City may be out of compliance with the Florida Statutes if expenditures exceed budgeted
amendments and poor decisions may be made if budgets are not being followed correctly
which could place the City in financial difficulty.
Recommendation
We recommend that the City appoint someone within the finance department to take
responsibility for the budget and to track budget to actual expenditures on a monthly basis in
order to make informed financial decisions as well as any necessary budget amendments.
Current year status
Similar condition existed during fiscal year 2016.
View of Responsible Officials and Planned Corrective Actions
The City is currently recruiting for a Budget Administrator who will have the responsibility of
maintaining the budget, preparing budget amendments and ensuring that line items do not
exceed approved budgeted amounts. Additionally, the City has hired various professional
consultants to continually monitor and review the departments reporting system and will
develop and implement any needed improvements to be made to the Accounting Department
budgetary system.
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CITY OF OPA-LOCKA,FLORIDA
SCHEDULE OF FINDINGS AND QUESTIONED COSTS
FOR THE YEAR ENDED SEPTEMBER 30,2016
Section III—Prior Year-Financial Statement Findings and Status(Continued)
2014-03 Deteriorating Financial Condition(Repeat finding from FY2013)
Condition
There has been a lack of information for timely reporting
Criteria
The City needs to be able to keep the revenues in line with expenditures and not rely on
revenues from utility funds.
Cause
There have been significant staff turnovers at the highest level,which has disrupted continuity
and has caused ineffective training for finance staff as well as a general lack of experience
with specific matters related to the City. Property values continue to decline which causes a
loss in property tax assessments and a reduction of a significant revenue stream.
Unemployment levels remain very high at 17.5%and household incomes are not increasing.
Effect
If financial conditions continue to deteriorate, the City may require state assistance which
would then be deemed a financial emergency pursuant to Section 218.503(1),Florida Statutes.
Current year status
Similar condition existed during fiscal year 2016.
Recommendation
We recommend that management develop a five year plan to address its financial condition
and stabilize the City before financial emergency conditions could potentially take effect.
View of Responsible Officials and Planned Corrective Actions
On June 1, 2016, the City of Opa-locka City Commission adopted a Resolution to request a
declaration that the City is in a state of financial emergency to seek the appointment of a
financial emergency board and other assistance pursuant to section 218.503(1), Florida
Statues. The State of Florida, Office of the Governor, issued Executive Order 16-135, signed
by Florida Governor Rick Scott.
The City is in process of preparing its Five Year Recovery Plan in accordance with Florida
Statue,218.503 (3)(h).
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CITY OF OPA-LOCKA,FLORIDA
SCHEDULE OF FINDINGS AND QUESTIONED COSTS
FOR THE YEAR ENDED SEPTEMBER 30, 2016
Section IV-Current Year Findings-Federal Award and State Project-Major Programs
There were no current year findings.
Section VI—Prior Year Findings-Federal Award and State Project-Major Programs
CFDA 66-458—Capitalization Grants for Clean Water State Revolving Fund
CFDA 66-202—Congressionally Mandated Projects
Internal Control and Compliance
2015-06 Insufficient Supporting Documentation
Condition
During our Cash Management audit procedures; we noted that for both Federal award
programs; the City did not maintain sufficient records to support reimbursements requested
from the grantor
Criteria
The A-102 Common Rule and OMB Circular A-110 (2 CFR part 215) require that non-
Federal entities receiving Federal awards establish and maintain internal control designed to
reasonably ensure compliance with Federal laws, regulations, and program compliance
requirements.
Cause
Failure to implement adequate internal controls over the grant program resulted in
Insufficient record keeping
Effect
Continued weaknesses in internal control over Federal awards can negatively impact the
City's ability to obtain funding from Federal as well as non-Federal agencies.
Recommendation
We recommend that the City creates a formal document that outlines internal control policies
and procedures over grant programs to ensure compliance A-102 Common Rule and OMB
Circular A-110 (2 CFR part 215). The 2015 audit is being done in FY 2018 as such the
policies and procedures manual should be in compliance with the Uniform Guidance.
Current year status
Similar condition existed during fiscal year 2016.
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CITY OF OPA-LOCKA,FLORIDA
SCHEDULE OF FINDINGS AND QUESTIONED COSTS
FOR THE YEAR ENDED SEPTEMBER 30, 2016
Section VI—Prior Year Findings-Federal Award and State Project-Major Programs(Continued)
CFDA 66-458—Capitalization Grants for Clean Water State Revolving Fund
CFDA 66-202—Congressionally Mandated Projects
Internal Control and Compliance
2015-06 Insufficient Supporting Documentation(cont'd)
View of Responsible Officials and Planned Corrective Actions
The City has made improvements to the grant administration, management and compliance
process to comply with Federal, State and Local requirements. The City has also hired an
experienced Grant Consultant and an experienced Grant staff member from Miami Dade
County to ensure that Grants are accurately accounted for.
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CITY OF OPA-LOCKA,FLORIDA
SCHEDULE OF FINDINGS AND QUESTIONED COSTS
FOR THE YEAR ENDED SEPTEMBER 30,2016
Section VI—Prior Year Findings-Federal Award and State Project-Major Programs(Continued)
CFDA 66-458—Capitalization Grants for Clean Water State Revolving Fund
CFDA 66-202—Congressionally Mandated Projects
Compliance
2015-07 Non Submission of Federal Financial Report
Criteria
Based on the grant agreements,the SF-425 -Federal Financial Report should be prepared and
submitted to the grantor quarterly.
Condition
During our reporting audit procedures, we noted that for both Federal award programs; the
City failed to prepare and submit the required report.
Cause:
Failure to implement adequate internal controls over the grant program resulted in non-
compliance with the grant agreement.
Effect
Noncompliance with grant program requirements may prevent the City from obtaining future
funding from Federal as well as non-Federal sources.
Recommendation—We recommend that the City implement policies and procedures that will
ensure compliance program requirements.
Current year status
Similar condition existed during fiscal year 2016.
View of Responsible Officials and Planned Corrective Actions
The City has made improvements to the grant administration, management and compliance
process to assist with complying with Federal, State and Local requirements. The City
submitted the SF-425 — Federal Financial Report for CFDA 66.458 for fiscal year 2015. The
City has also hired an experienced Grant Consultant and an experienced Grant staff member
from Miami Dade County to ensure that Grants are accurately accounted for.
-90-
CITY OF OPA-LOCKA,FLORIDA
SCHEDULE OF FINDINGS AND QUESTIONED COSTS
FOR THE YEAR ENDED SEPTEMBER 30,2016
Section VI—Prior Year Findings-Federal Award and State Project-Major Programs(Continued)
CSFA 37-077— Wastewater Treatment Facility Construction
CSFA 37-039—Statewide Surface Water Restoration and Wastewater Projects
Internal Control and Compliance
2015-08 Lack of Supporting Documentation
Condition
During our cash management audit procedures; for both State projects we noted that the City
did not maintain sufficient document to support drawdown/reimbursement request from the
State agency.
Criteria
Under the Florida single audit act non state entities are required to implement adequate
controls to provide reasonable assurance of compliance with the provision of laws, regulations
and other rules pertaining to State awards.
Cause
Failure to implement adequate internal controls over the grant program resulted in insufficient
record keeping.
Effect
Lack of adequate controls over State awards can negatively impact the City's ability to obtain
future funding under State award programs.
Current year status
Similar condition existed during fiscal year 2016.
Recommendation
We recommend that the City review the Internal Control requirements as documented in the
Florida Single Audit Act and implement procedures that will ensure compliance with program
requirements.
View of Responsible Officials and Planned Corrective Actions
The City has made improvements to the grant administration, management and compliance
process to comply with Federal, State and Local requirements. The City has also hired an
experienced Grant Consultant and an experienced Grant staff member from Miami Dade
County to ensure that Grants are accurately accounted for.
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[To Be Typed on Client Letterhead]
March 15,2019
Anthony Brinson P.A.
3350 SW 148th Avenue
Suite 110
Miramar,FL 33027
Dear Sir
This representation letter is provided in connection with your audit of the financial
statements of the City of Opa-locka(the "City"), which comprise the respective financial
position of the governmental activities, the business-type activities, each major fund, and
the aggregate remaining fund information as of September 30, 2016, and the respective
changes in financial position and,cash flow for the fiscal 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 March 15,2019,the following
representations made to you during your audit.
Financial Statements
1) We have fulfilled our responsibilities, as set out in the terms of the audit engagement
letter dated December 14, 2016 including our responsibility for the preparation and
fair presentation of the financial statements 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. We were unable to obtain sufficient appropriate audit evidence on the
City's capital asset balances, fair valuation of receivables and accounts payables.The
amounts by which sufficient appropriate audit evidence could not be obtained would
affect the assets, liabilities, net position, and revenues of the government activities,
business-type activities, general fund, each major fund and the remaining fund
information of the City has not been determined.
3) We acknowledge our responsibility for the design, implementation, and maintenance
of internal control relevant to the preparation and fair presentation of fmancial
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 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 presented to the best
of our knowledge and belief.
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 or in the schedule of findings
and questioned costs.
8) The effects of all known actual or possible litigation, claims, and assessments have
been accounted for and disclosed to the best of our knowledge and belief.
9) Guarantees, whether written or oral, under which the City is contingently liable, if
any, have been properly recorded or disclosed to the best of our knowledge and
belief.
Information Provided
1) 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 the City Council or summaries of actions of recent
meetings for which minutes have not yet been prepared.
2) All material transactions have been recorded in the accounting records and are
reflected in the financial statements and the schedule of expenditures of federal
awards.
3) 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.
4) We have no knowledge of any fraud or suspected fraud that affects the entity and
involves:
a) Management,
b) Employees who have significant roles in internal control, or
c) Others where the fraud could have a material effect on the fmancial statements.
5) We have no knowledge of any allegations of fraud or suspected fraud affecting the
entity's financial statements communicated by employees, former employees,
regulators,or others.
6) 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 except as disclosed
therein.
7) We have disclosed to you all known actual or possible litigation, claims, and
assessments whose effects should be considered when preparing the financial
statements.
8) 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
1) We have made available to you all financial records and related data.
2) There have been no communications from regulatory agencies concerning
noncompliance with, or deficiencies in, financial reporting practices except as
disclosed therein.
3) We have a process to track the status of audit findings and recommendations. 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(if applicable)to the best of our knowledge and belief.
4) The City has no plans or intentions that may materially affect the carrying value or
classification of assets,liabilities,or equity.
5) We are responsible for compliance with the laws, regulations, and provisions of
contracts and grant agreements applicable to us, including debt limits and debt
contracts; and we have identified and disclosed to you all laws, regulations and
provisions of contracts and grant agreements that we believe have a direct and
material effect on the determination of financial statement amounts or other financial
data significant to the audit objectives, including legal and contractual provisions for
reporting specific activities in separate funds.
6) 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, 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.
7) We have followed all applicable laws and regulations in adopting, approving, and
amending budgets.
8) The City 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.
9) The City has complied with all aspects of contractual agreements that would have a
material effect on the financial statements to the best of our knowledge and belief.
10)As part of your audit, you assisted with preparation of the fmancial statements and
related notes. 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, preferably 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
and related notes.
11) The financial statements properly classify all funds and activities in accordance with
GASB Statement No. 34.
12)All funds that meet the quantitative criteria in GASB 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.
13) We have designated an individual with suitable skill, knowledge, or experience to
oversee your services and have assumed all management responsibilities. We have
reviewed, approved, and accepted responsibility for those financial statements and
related notes and schedule of expenditures of federal awards.
14) Components of net position (net investment in capital assets; restricted; and
unrestricted) and equity amounts are properly classified to the best of our knowledge
and belief.
15) Investments are properly valued to the best of our knowledge and belief.
16) Provisions for uncollectible receivables have been properly identified and recorded to
the best of our knowledge and belief.
17) 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 to
the best of our knowledge and belief.
18) Revenues are appropriately classified in the statement of activities to the best of our
knowledge and belief.
19) Interfund, internal, and intra-entity activity and balances have been appropriately
classified and reported to the best of our knowledge and belief.
20) Special items are appropriately classified and reported to the best of our knowledge
and belief.
21) Deposits and investment securities are properly classified as to risk and are properly
disclosed to the best of our knowledge and belief.
22) Capital assets, including infrastructure, are properly capitalized, reported, and,
depreciated to the best of our knowledge and belief.
23) We have appropriately disclosed the City's policy regarding whether to first apply
restricted or unrestricted 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.
24) We acknowledge our responsibility for the required supplementary information
(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.
25) With respect to federal award programs:
a) We are responsible for understanding and complying with and have complied
with the requirements of OMB Circular A-133, Florida Single Audit Act, Audits
of States, Local Governments, and Non-Profit Organizations including
requirements relating to preparation of the Schedule of Expenditures of Federal
Awards.
b) We acknowledge our responsibility for presenting the schedule of expenditures
of federal awards (SEFA) in accordance with the requirements of OMB Circular
A-133 §310.b and the Florida Single Audit Act and we believe the SEFA the
Schedule of State Financial Assistance, including its form and content, is fairly
presented in accordance with OMB Circular A-133 §310.b and the Florida Single
Audit Act. The methods of measurement or presentation of the SEFA and
Schedule of State Financial Assistance have not changed from those used in the
prior period and we have disclosed to you any significant assumptions and
interpretations underlying the measurement or presentation of the SEFA and
Schedule of State Financial Assistance(Schedules).
c) If the Schedules are not presented with the audited financial statements, we will
make the audited financial statements readily available to the intended users of
the Schedules no later than the date we issue the Schedules and the auditor's
report thereon.
d) We have identified and disclosed to you all of our government programs and
related activities subject to OMB Circular A-133 and the Florida Single Audit
Act and included in the SEFA and Schedule of State Financial Assistance made
during the audit period for all awards provided by federal agencies in the form of
grants, federal cost-reimbursement contracts, loans, loan guarantees, property
(including donated surplus property), cooperative agreements, interest subsidies,
insurance, direct appropriations, and other direct assistance to the best of our
knowledge and belief.
e) We are responsible for understanding and complying with, and have complied
with, the requirements of laws, regulations, and the provisions of contracts and
grant agreements related to each of our federal and State programs and have
identified and disclosed to you the requirements of laws, regulations, and the
provisions of contracts and grant agreements that are considered to have a direct
and material effect on each major program to the best of our knowledge and
belief.
f) We are responsible for establishing and maintaining, and have established and
maintained, effective internal control over compliance requirements applicable to
federal programs that provides reasonable assurance that we are managing our
federal awards in compliance with laws, regulations, and the provisions of
contracts and grant agreements that could have a material effect on our federal
programs. We believe the internal control system is adequate and is functioning as
intended to the best of our knowledge and belief.
g) We have made available to you all contracts and grant agreements (including
amendments,if any)and any other correspondence with federal agencies or pass-
through entities relevant to federal and State programs and related activities.
h) We have received no requests from a federal or State agency to audit one or more
specific programs as a major program.
i) We have complied with the direct and material compliance requirements,
including when applicable, those set forth in the OMB Circular A-133
Compliance Supplement relating to federal awards and the Florida Single Audit
Act. There have been no amounts questioned nor are we aware of any
noncompliance matters related to our federal or State awards to the best of our
knowledge and belief.
j) We are not aware of any communications from grantors and pass-through entities
concerning possible noncompliance with the direct and material compliance
requirements, including communications received from the end of the period
covered by the compliance audit to the date of the auditor's report that have not
been presented to you.
k) We are not aware of any findings received from previous audits, attestation
engagements, and internal or external monitoring that directly relate to the
objectives of the compliance audit, including from the end of the period covered
by the compliance audit to the date of the auditor's report that have not been
presented to you.
1) Amounts claimed or used for matching were determined in accordance with
relevant guidelines in OMB Circular A-87, Cost Principles for State, Local, and
Tribal Governments, and OMB's Uniform Administrative Requirements for
Grants and Cooperative Agreements to State and Local Governments to the best
of our knowledge and belief.
m) We have disclosed to you our interpretation of compliance requirements that may
have varying interpretations.
n) We have made available to you all documentation related to compliance with the
direct material compliance requirements, including information related to federal
and State programs financial reports and claims for advances and reimbursements
to the best of our knowledge and belief.
o) All known instances of noncompliance with direct and material compliance
requirements that occurred subsequent to the period covered by the auditor's
report to the best of our knowledge and belief.
p) No changes have been made in internal control over compliance or other factors
that might significantly affect internal control, have occurred subsequent to the
date as of which compliance was audited to the best of our knowledge and belief.
q) Federal and State programs financial reports and claims for advances and
reimbursements are supported by the books and records from which the financial
statements have been prepared to the best of our knowledge and belief.
r) The copies of federal program financial reports provided you are true copies of
the reports submitted, or electronically transmitted, to the respective federal
agency or pass-through entity,as applicable.
s) We have charged costs to federal awards and State assistance in accordance with
applicable cost principles.
t) We are responsible for and have accurately prepared the summary schedule of
prior audit findings to include all findings required to be included by OMB
Circular A-133 and; and Chapter 10.550, Rules of the Auditor General, we have
provided you with all information on the status of the follow-up on prior audit
findings by federal awarding agencies and pass-through entities, including all
management decisions.
u) We are responsible for and will be preparing the auditee section of the Data
Collection Form as required by OMB Circular A-133.
v) We have disclosed to you all contracts or other agreements with service
organizations, and we have disclosed to you all communications from the service
organizations relating to noncompliance at the service organizations.
Finance Director Date
Newell Daughtrey,City Manager Date