HomeMy WebLinkAboutResolution No. 1971-17 11
MICROFILMED
RESOLUTION NO. 71-17 4-10-80
A RESOLUTION APPROVING AGREEMENT FOR
AUDITING SERVICES BETWEEN THE CITY OF
CAPE CANAVERAL , FLORIDA, AND ROSENBERG ,
DOBSON E WILLIAMS , P .A. , PROVIDING AN
EFFECTIVE DATE .
BE IT RESOLVED BY THE CITY COUNCIL OF THE CITY
OF CAPE CANAVERAL, FLORIDA, AS FOLLOWS :
SECTION 1 . That the City of Cape Canaveral , Florida,
herby approves the Agreement for auditing services between the
City of Cape Canaveral , Florida, and Rosenberg, Dobson E Williams ,P.A.
a copy of said Agreement being attached hereto and made a part
hereof.
SECTION 2 . The City of Cape Canaveral , Florida,
authorizes the Mayor and City Clerk to execute said Agreement on
behalf of the City.
SECTION 3 . This Resolution shall become effective
immediately upon its adoption by the City Council of the City of
Cape Canaveral , Florida .
ADOPTED by the City Council of the City of Cape Canaveral ,
Florida, this 4th day of May 1971 .
Mayor
Attest:
City , Cler
A•proveeasto Form:
yam,, City Attor ey
1 11 -I1
PAGE t OF
AGREEMENT
Thiu agreement, entered into as of this 7th day of
January - 1969 by and between the CITY OF CAPE CANAVERAL, of the
County of Brevard, State of Florida, hereinafter referred to as the
"City ", and ROGER W. DOBSON of the certified public accounting firm.
of ROSENBERG, DOBSON& COMPANY, hereinafter referred to as the "Con -
tractor'.
WITNESSETH:
WHEREAS, the "City" has by Resolution No. 69 -1, dated the 7th'
day of _ January 1969, authorized the "City" to enter into a.con -
tract for auditing services with the "Contractor', and
WHEREAS, the "City" and the "Contractor" are desirous of setting
forth the terms and conditions as contained In this document;
NOW,. THEREFORE, in consideration of the mutual promises, convenants
and conditions contained herein and other good and valuable considera-
tions, it is agreed as follows:
1. The "Contractor' shall, in a satisfactory and proper manner,
perform the following:
a) Make a general audit of all funds and groups of accounts, such
audit being designed to render an unqualified opinion on the "City's"
financial statements for the fiscal year ending September 30, 1969.
Audit procecures shall include, but not be limited to, those enumerated
on Schedule "a" attached hereto.
b) The audit will be performed periodically throughout the year
and will be completed as soon as possible after the close of the fiscal
year, but in no event later than sixty days after the close of the fiscal
year.
c) As part of the audit the "Contractor" will review the account-
ing procedures and the system of internal control in uue by the "City"
and will make suggestions for improving accounting procedures and in-
ternal controls at the conclusion of the audit.
s, "7
PAGE z 0 F6 .
t�. Tie "City" acrcuo to pay to the "Colit'l-act,r" the
ab,we- ds ^erib•�d cervices, all annual !'e, and cxl:enoe
of a iliximum or ?,11,500.00. In the event Ll, %.�ntvact,)plo" per dlem
rat•--o. chal-i"ec for feel and out -of- pocket l,hwild bu leno than
1U.00, b,---(:aui;u the time W render this; is less than the
time ei:llrnated by the "Contractor", the :,11O)Mit %,,III be billed to
till. "city".
3. In the event that unforeseen avloo requiring a
Inor, detailed inveotigat, loll than would 1— under ordinary eir-
cuimitancen or wher• the "City" roqiif,it:; 1,,nal zt-iwlceo, such fees
will be arranged In advance to Ulu 3a1,7 *:*uol 1w; )I' the "City" and the
%,,ntractor" .
ROSEITBERG, DOBSON & COMPANY
Contracty
13Y
Po--Ition-. Partner
Attest: ha
CITY "IF CAPE CANAVERAL
Y
I Mayor
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: W'.NIiiS ARP RECIMIrSi
A::ccrtain that rcvcuucn collected hnve been turned over promptly to .
Lha tronuurcr intact 411111 LhnL rUVOhaa hnn been credited to Lho proper fundo.-
Auevri:nln Lhal ruvenual 11AVa burn deponited promptly to the credit
1of the munlClpallcy Lntae L.
Vcri.fy file. accuracy of cnull receipts records, retina Whedler•revenoo
has buns t•cccivcd and depunlLed.
VerLfy the nu Lhorlty for any reCundu, mlJuntmcntn or nbntemCnta.
f.I:NI:itAL P11111'1i1 '7 TAXR:If
Verify the valunLion of finncanhblu property by tho records of tax
nsccunar.
Verify Lhc amount due Cram lho county.
Verify whui Ali tax itema ily sending rcqucntn of confirmation to
dciimpicucn.
culicctvd. VcriCy LAIC deHU'la(nL tax penalty and interest collected or to be
AND 'trurrers:
ciamk rate:; charged ag111WL Ordinances or properly approve,. oehedules.
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ucace collect Lonu into c:mh rece Lptu records and bank deposits. !I
Local oC cnch revrnuc Account to prior years, and obtain 'IIi-
uxpLnl.,tinn11ifur aigni.fic.at difforcucen. II
i'171C: AN;) Paulhi`I YIII ' ,
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0",It Olt, dadlvL iur fLnea coIlrCLed, payment of finca. by serving
.Jail ucnuamuu i I for meaty" held for 6.11E
chuck police r-ordu Cur urreu La, bonds collected and impend0r, trial. IIIIf
,race anncya rer.oived to llvpsnit In enerov, and subsequent deposit to
ac:+, iur
("It I- or refund. 1
'.ANOI'f::I: r,:C:;:
lix.unine fraaeh Lo C11 to utility eompan Lea. 1
Cuo.;n,tc .naountu due Che City.
'i race L'ecc ipts to proper land,.
Co.:p:.rc recclpta with prior years and obtain explanation for any I .
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car .
tairck s.i.•t.numrnt rolls and cnlcul nlaml of nnncnnmcnul.
..r cnllecCionn of ounennmencn, intcreoL. mud pcnnitica into
cash receipturnud depouitu.
nndit confirmnLiana on unpaid snncunmenta. '
c'nrd; tureveat cknrGad on deferred anncontnent Lnatollmentn.
Soc tbnt revenue in recorded III %ccoVdanCC WWI bond indonture.
Ag,!rtaiu that CIIC City ill properly hilltng cuntomern not bided
by City or
Cacua.
Check billingo . nod collection[$ by City Of CCCaa.
CM it:
Caleutal,c intcreoL income on inveatnientn.
Cbscit letivicy in Lreauury bill, crrLlficatu of deposit and other
iuvennncuui to ace Lilac earned income hnq been properly recorded.
Check diacolmto, prmniluoa and nccrued InLerent on onlc of bonds.
'teat check any ocher revenue items of nignificnnte.
ri rhnAi.:
Sulu oils Lhtr expend if ucon were pruperly astbori::ed and incur,
:uui aie proper chaepea to LIIC fund and appropriation to wbieh they arc charged.
Jo that ed t expeadiLtirro are hnpporLed by itt•mi iuvoicen, voucimra'
cuatrartc,or other supporting docuumntu approved by proper municipal offiesla.
Review endorn Cments on checks.
Verify accuracy of dioburucumnt recorda.
Cheeit appeopriatlon AtiL1iOr1%nti0nn.
:eat to sec if chargen are made to proper appropriation.
'i cut to ace if expenditureu pica cn•.und,rascon are within appropr iat Lone.
IICCIIASII:.'i;
Cheep peiceu paid agninilL cunteacto or purchnae ordevo.
Chcc& footings, extcnni000 and dinceuuts on inVniCC0.
Cheeit payrolln to approved salaries.
cj,eck oecurncy of payroll cumnputatlsnn.
A:.certaln chat withh.1ding La...' and 0SWL are being properly
withheld :.ad remitted.
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curet n u•a::la uC ma Lnrl Licn, Iixmnl roe bundn ,nul InL a rvot ray -
:.:cuLn. ..: Litac Lunde and ctn: pnna bnvu been a ntlu Ll cLm'1. 1y III .11 d.
Cuniinn inCCra!IC and bnnJ pnyna.•ntn With transfer l:gont,
contr•ncto and ascertain thnL paymcnto comply tbtn':Wllh.
tr,•p:,re nchedule of total dlabnruemeutu on improvement eootrdetn.
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.k:,:uroiln LbnL cnnh and otllar mecca are uepnrately accounted for
1- La Llw var iomt funJG.
CunaL ur confirm till cnnh and uacuriticu.
lm1-e14 trcuuure•n back recoucillllLialla.
V.clfy any at.unnttu rccalvtlblu. .
'fral:a iu LeCfund trmulCorn. '
1:.:1 eu 1.a: e. prepaid expennen and'dcierred ehnrgen ouch all inauranee,
bond dinaumt, et.c. '
1'uuc1t :nul inspect utnjor tiddirlonu to property and equipment,
Anu•.r Lain ditynu:nlu of fixed a,aaL:t are priglet•ly authorized and
Lrace cash rl•L'clilLS therefrom to cnnh records.
]uu,,ocC 4Wturnnee pollcien for adequate coverage.
A::certain accuuntn pay.tble :uul cucuud:rmu•en are properly recorded.
A:tccl'Lain if any unpnld judgmcutn ctlut.
A-rue snlavipu and Wages mid intcre:IL expense.
!:lf:i:':::f: rll;:n i:I:f1111111:I IliN'I'S Aiill STNIMI1: HIM) II I::i1:Ill'1_i:
Anccrtttth LIML revenuo lu recorded in aecurdance With bond indentureu.
Ileac WhOLhnr the reserve indicates correctly. the umuunt of nnoata
"inch rhould be in L to ft ItJ.
Pots Wbcthcr contributions nnI ea nIn,;o thercun are in accordance
Lit requil't•:LL91La.
DuLern:ins if contributionn and enruingu are invented in the claunce
a ucoritii:a required by bond indonnn•en.
Determine if ainiting fund lnVentmentu mature early enough to meet
Lhe Ilon_ to be retired from the fund,