HomeMy WebLinkAboutAuditors Report - Diehl, Evans and Company - 1962 through 19 CITY OF HUNTINGTON BEACH
AUDITORS' REPORT
SEPTEMBER 30, 1963
,i
CITY OF HUNTINGTON BEACH
SUMMARY STATEMENT OF CASH RECEIPTS AND DISBURSEMENTS
For the six months ended December 31, 1962
Fund Cash Fund Cash
Balance Balance
July 1, Transfers December 31,
Fund 1962 Receipts To From Disbursements 1962
General $ 1,005,106 . 52 $ 1,143,938.42 $ -0- $ 502,000.00 $ 1,331,978.64 $ 315,066. 30
Music and promotion -0- 67 , 542.90 -0- 67,542.90
Special recreation 12,731.02 39,347 . 12 -0- 52,078. 14
Li')nary 9,551.83 37 ,749. 54 38,385. 58 8,915. 79
Traffic safety -0- 29,364.27 -0- 29,364.27
Parkin- meter -0- 20,434. 10 -0- 20,434. 10
Special gas tax 201,421.05 39,373.84 -0- 240,794.89
Auto in lieu tax -0- 13, 72- . 50 -0- 13,727 . 50
Planned local drainage facilities 196,950.83 40, 183.65 87 ,392. 72 149 ,741.76
Special acquisition of land for parks and
recreation 358,721. 39 96,646.00 2,200.00 453,167 . 39
/ Special capital outlay 293,580. 14 34,895.87 29 ,645. 16 298,830.85
/ 1955 water bond sale 77 ,315.64 -0- 44,806. 13 32,509. 51
1955 water bond redemption and interest 45,275.44 23,861. 18 -0- 69,136.62
Water fund 118,679.45 162,636. 79 502,000.00 600,335. 52 182,980.72
Sewer fund 341,365. 13 103,695. 11 25,147.64 419,912.60
Animal license fund 787 .95 3,969.35 3,912.96 844. 34
West Orange County Water Board 5,884.07 67 ,712.32 60,627 .42 12,968.97
Special Assessment funds 2 ,773. 38 4,222.04 4,205. 13 2,790.29
TOTAL $ 2,670,143.84 $ 1,929,300.00 $ 502,000.00 $ 502,000.00 $ 2,228,636.90 $ 2,370,806.94
CASH IS ACCOUNTED FOR AS FOLLOWS:
Cash on Deposit:
Security First National Bank, demand $ 1,331,658.83
United California Bank, demand 336,148. 11
\ United California Bank, time deposit 300,000.00
Security First National Bank, time deposit 400,000.00
Total Funds on Deposit $ 2,367 ,806.94
Petty cash funds 3,000.00
J TOTAL $ 2,370,806.94
/ See accompanying auditors' report.
DIEHL. EVANS AND COMPANY
CITY OF HUNTINGTON BEACH
AUDITORS' REPORT
SEPTEMBER 30, 1962
DIEHL. EVANS AND COMPANY
DIEHL. EVANS AND COMPANY
CERTIFIED PUBLIC ACCOUNTANTS
806 NORTH BIRCH STREET
SANTA ANA, CALIF.
KIMBERLY 2-4453
December 14, 1962
AUDITORS' REPORT
City Council
City of Huntington Beach
Huntington Beach, California
In connection with our examination of the accounts and records
of the various funds of the City of Huntington Beach for the year ending
June 30, 1963, we have completed certain phases of our work covering the
quarter ended September 30, 1962. The scope of our quarterly examinations
is confined to tests of transactions and procedures sufficient to permit
us to express an opinion of the financial statements at June 30, 1963.
While nothing came to our attention during the course of our
examination to indicate that the accompanying Summary Statement of Cash
Receipts and Disbursements does not fairly present the cash transactions
of the various funds of the City for the three months ended September 30,
1962, the limitation in the scope of our quarterly examinations precludes
us from expressing an over-all opinion on the statements included in this
report.
DIEHL, EVANS AND COMPANY
By �—
CITY OF HUNTINGTON BEACH
SUMMARY STATEMENT OF CASH RECEIPTS AND DISBURSEMENTS
For the three months ended September 30, 1962
Fund Cash
Fund Cash Balance
Balance Transfers September 30,
Fund July 1, 1962 Receipts To From Disbursements 1962
General $ 1,002,106.52 $ 447,895.69 $ 502,000.00 $ 716,975.80 S 231,026.41
Music and promotion -0- 1,798.17 1,798.17
Special recreation 12,731.02 3,380.35 16,111.37
Library 9,551.83 1,890.40 19,446.42 (8,004.19)
Traffic safety -0- 16,940.05 16,940.05
Parking meter -0- 17,218.00 17,218.00
Special gas tax 201,421.05 37,417 .68 238,838.73
Planned local drainage facilities 196,950.83 26,667.46 29,739.29 193,879.00
Special acquisition of land for parks and recreation 358,721.39 62,150.00 50.00 420,821.39
Special capital outlay 293,580.14 832.14 3,981.01 290,431.27
1955 water bond sale 77,315.64 44,806.13 32,509.51
1955 water bond redemption and interest 45,275.44 671.13 45,946.57
Water fund 118,679.45 67 ,649.67 $ 502,000.00 545,644.92 142,684.20
Sewer fund 341,365.13 68,711.00 2,314.50 407,761.63
Animal license fund 787.95 2,514.50 2,614.35 688.10
West Orange County Water Board 5,884.07 22,084.25 ! 27,043.70 924.62
Special Assessment funds 2,773.38 2,099.73 422 .61 4,450.50
TOTAL $ 2,667,143.84 $ 779,920.22 $ 502.000.00 502,000.00 $ 1.393,038.73 $ 2,054,025.33
i
CASH IS ACCOUNTED FOR AS FOLLOWS:
Cash on Deposit:
Security First National Bank, demand $ 733,203.94
United California Bank, demand 220,821.39
United California Bank, time deposit 200,000.00
Security First National Bank, time deposit 900,000.00
Total Funds on Deposits $ 2,054,025.33
Petty cash funds 3,000.00
TOTAL
$ 2,057,025.33
See accompanying auditors' report.
DIEHL. EVANS AND COMPANY
CITY OF HUNTINCTON BEACH
AUDITORS' REPORT
DECEMBER 31, 1962
DIEHL. EVANS AND COMPANY
DIEHL. EVANS AND COMPANY
CERTIFIED PUBLIC ACCOUNTANTS
806 NORTH BIRCH STREET
SANTA ANA. CALIF.
KIMBERLY 2-4453
March 18, 1963
AUDITORS' REPORT
City Council
City of Huntington Beach
Huntington Beach, California
In connection with our examination of the accounts and records of
the various funds of the City of Huntington Beach for the year ending June 30,
1963, we have completed certain phases of our work covering the quarter ended.
December 31, 1962. The scope of our quarterly examinations is confined to
tests of transactions and procedures sufficient to permit us to express an
opinion of the financial statements at June 30, 1963.
While nothing came to our attention during the course of our
examination to indicate that the accompanying Summary Statement of Cash Receipts
and Disbursements does not fairly present the cash transactions of the various
funds of the City for the six months ended December 31, 1962, the limitation
in the scope of our quarterly examinations precludes us from expressing an
over-all opinion on the statements included in this report.
DIEHL, EVANS AND COMPANY
B y/5 / / —�—
DIEHL, EVANS AND COMPANY
CERTIFIED PUBLIC ACCOUNTANTS OTHER OFFICES AT:
ELLIS C.DIEHL,C.P.A.(1925.1956)
BRVN B.EVANS.C.P.A.
806 NORTH BIRCH STREET 307 SOUTH LINCOLN STREET
WIN G.PETERS,C.P.A. SANTA ANA,CALIFORNIA
SANTA MARIA,CALIFORNIA
DONALD H.PETERSON.C.P.A.
KIMBERLv 2-4453
WALNUT 5-2579
ROLIN E.CUMMINGS,C.P.A.
GEORGE S.ROHRIG.C.P.A.
535'NORTH H STREET
JOHN A.RAABERG,C.P.A.
LOM POC,CALIFORNIA
January 13, 1964 REGENT 6-6252
AUDITORS' REPORT
' The Honorable-City.: Council
City of :Huntington Beach
' Huntington Beach, • California
In connection with our examination of the financial .statements 'of the
City of- Huntington Beach for the year ending June 30, 1964, ,we have completed
certain phases of our work covering the quarter ended-,September 30, 1963. Under
the terms of our engagement, certain .phases of our annual examinations are con-
ducted on an interim basis- at quarterly intervals throughout the year, but it-is
only at the close of the fiscal year,- June 30, 1964, that-our- examination is
sufficient in scope to permit us to 'express an opinion .on the financial state-
ments of the' City. We are, therefore, unable to express an opinion .on the ac-
companying Summary Statement of Cash Receipts and Disbursements.
-1-
CITY'OF -HUNTINGTON:BEACH
SUMMARY:7STATEMENT. OF CASH RECEIPTS AND DISBURSEMENTS
For the three months ended-Aeptember 30, 1963
Fund-- Cash Fund:.Cash
Balance Transfers Balance
Fund July 1, 1963 Receipts To From Disbursements September 30, 1963
General Fund $ 891,319.46 $ 422,235.42 $ -0-. $ -0- $ 877,439.49 $ 436,115.39
Music and. Promotion Fund -0- 2,076.42 -0- -0- . .-0- 2,076.42
Special.Recreation Fund 19,177.66 4,985.94 --0- =0_ -0- 24,163.60
Library,-. Fund 3,738.03 2,633.61 -0-. -0- 37,852.17 (31,480.53)
1955, Water Bond Interest and Redemption 47,211.54 728.95 -0- -0_ 43,841..00 4,099.49
Sewer' Fund 482,483.22 27,363.21 -0_ -0- 6,243.35 503,603.08
Planned Local Drainage Facilities 212,185.39 71,099.42 -0- -0- 107,369.92 175,914.89
Special Capital Outlay Fund 158,665.41 1,294.14 --0- -0- 21,537.73 138,421.82
Traffic Safety Fund -0- 17,381..45 -0- -0- -0- 17,381.45
Parking Meter Fund -0- 24,499.35 -0- -0- -0- 24,499.35
Auto In Lieu Tax Fund -0- -0- -0- -0- -0- __0_
1955 Water Bond Sales 77,315.64 -0-. -0- -0- -0- 77,315.64
Special Assessment Districts Funds 7,365.82 -0- -0- -0- 2,466.66 4,899.16
Special Fund For Acquisition of Parks 473,577.79 57,750.00 -0 -0- 8,800..00 522,527.79
Special Gas Tax Fund 244,269.95 107,583-.05 -0 -0- 49,910.13 301,942.87
West Orange County Board Funds 67,900.68 143,193.08 -0- - -0- 56,590.04 154,503.72
Animal .License• Fund 1,411.76 4,803.30 -0- -0- 5,136.75 1,078.31
Water Fund 170,734.70 114,195.04 -0- -0- 175,139.27 109,790.47
TOTAL-CASH'.IN FUNDS $ 2,857,357.05 $ 1,001,822.38 $ -0- $ -0- $ 1,392,326.51 $ 2,466,852.92
TREASURER'S CASH:
Demand deposits :
Security,-First National Bank $ 261,755.39
United California Bank 405,097.53
Total Demand Deposits $ ,666,852.92
Time deposits:
Security First National-Bank 700,000.00
United California Bank 300,000.00
Huntington Valley -Bank 500,000.00
Bank of America 300,000.00
Total .Time Deposits 1,800,000.00
TOTAL TREASURER'S CASH $ 2,466,852.92
See accompanying auditors' report.
. -2-
CITY. OF HUNTINGTON BEACH
SUPPLEMENTARY COMMENTS
September 30, 1963
The scope of our interim examination for the quarter ended September
30, 1963,. included a reconciliation of cash balances as recorded on the books at
September- 30, 1963, to the amounts shown per the bank statements. _.Warrants is-
sued during the period were examined and compared to the warrant registers on. a
test basis. Disbursements were .further tested by reference to- vendors' invoices,
purchase orders, approvals and such other evidence considered necessary in the
circumstances.
Revenues were tested by examination of remittance advices for taxes,
. and other State and County apportionments, and by testing duplicate copies of
business licenses issued during the .period covered by our interim audit.
All phases of our examination are not conducted in any one quarterly
audit; however, our tests over the remaining interim examinations throughout the
year will be sufficient in scope to allow us to express an opinion on the finan-
cial statements at June 30, 1964. Some points of a general nature were dis-
cussed with, Mr. Arguello, the Finance Director, but no new points of significant
interest were disclosed during our interim examination to warrant disclosure to
the Council at this time.
See accompanying auditors' report.
. -3-
CITY OF HUNTINGTON BEACH
AUDITORS' REPORT
MARCH 31, 1962
DIEHL. EVANS AND COMPANY
DIEHL, EVANS AND COMPANY
CERTIFIED PUBLIC ACCOUNTANTS
806 NORTH BIRCH STREET
SANTA ANA. CALIF.
KIMBERLY 2.4453
May 31, 1962
AUDITORS' REPORT
City Council
City of Huntington Beach
Huntington Beach, California
In connection with our examination of the accounts and
records of the various funds of the City of Huntington Beach for
the year ending June 30, 1962, we .have completed certain phases .
of our work covering the quarter ended March 31, 1962. The scope
of our quarterly examinations is confined to tests of transactions
and procedures sufficient to permit us to express an opinion of
the financial statements at June 30, 1962.
While nothing came to our attention during the course
of our examination to indicate that the accompanying Summary
Statement of Cash Receipts and Disbursements does not fairly pre-
sent the cash transactions of the various funds of the City for
the nine months ended March 31, 1962, the limitation in the scope
of our quarterly examinations precludes us from expressing an
over-all opinion on the statements included in this report.
DIEHL, EVANS AND COMPANY
By
CITY OF HUNTINGTON BEACH
SUMMARY STATEMENT OF CASK RECEIPTS AND DISBURSEMENTS
For the nine months ended March 31, 1962
Fund. Cash
Fund Cash Balance
Balance Transfers March 31,
Fund July 1, 1961 Receipts To From Disbursements 1962
General $ 696,335.34 $1,272,257.33 $ $ 8,365.80 $1,475,738.06 $ 484,488.81
Music and promotion (2,539.47) 86,571.06 84,031.59
Special recreation 6,662.01 46,790.85 53,452.86
Library 7,815.41 38,621.91 53,725.80 (7,288.48)
Traffic safety -0- 29,340.64 29,340.64
Parking meter -0- 18,053.51 18,053.51
Special gas tax 182,950.73 58,768.00 8,365.80 48,663.48 201,421 .05
Auto in lieu tax -0- 5,386.88 5,386.88
Planned local drainage facilities 60,722 .80 157 ,090.55 72,719.46 145,093.89
Special acquisition of land for parks and recreation 204,600.00 105,762.50 16,450.00 293,912.50
Special capital outlay 236,811 .07 47,596,.43 20 ,203.50 264,204.00
1955 water bond sale 74,184 .21 3,131 .43 77,315.64
1955 water bond redemption and interest 46,944.12 30,180.67 55,541.61 21,583.18
Water fund 69,747.16 120,478.87 75.00 96,195.84 94,105.19
Sewer fund 240,180.85 148,621 .00 3,075.00 63,952.68 321,774.17
Animal license fund -0- 1,202.00 321 .30 880.70
West Orange County Water Board 11,309.59 68,417.45 3,131.43 69,507.63 7,087.98
Special Assessment District #6002 -0- 1,945.36 3,000.00 3,646.18 1,299.18
Special Assessment District #6101 -0- 1,409.22 883.35 525.87
TOTAL $1,835,723.82 ,$2,238,494.23 $ 14,572.23 $ 14,572.23 $1,977,548.89 $2,096,669.16
FUNDS IN CUSTODY OF CITY TREASURER:
Cash on Deposit:
Security First National Bank, demand $ 800,756.66
United California Bank, demand 93,912.50
United California Bank, time deposit 200,000.00
Security First National Bank, time deposit 1,000,000.00
Petty Cash Funds 2,000.00
TOTAL $2,096,669.16
DIEHL. EVANS AND COMPANY
CITY OF HUNTINGTON BEACH
AUDITORS' REPORT
DECEMBER 31, 1962
DIEHL. EVANS AND COMPANY
DIEHL. EVANS AND COMPANY
CERTIFIED PUBLIC ACCOUNTANTS
B06 NORTH BIRCH STREET
SANTA ANA. CALIF.
KIMBERLY 2.4453
March 18, 1963
AUDITORS' REPORT
City Council
City of Huntington Beach
Huntington Beach, California
In connection with our examination of the accounts and records of
the various funds of the City of Huntington Beach for the year ending June 30,
1963, we have completed certain phases of our work covering the quarter ended
December 31, 1962. The scope of our quarterly examinations is confined to
tests of transactions and procedures sufficient to permit us to express an
opinion of the financial statements at June 30, 1963.
While nothing came to our attention during the course of our
examination to indicate that the accompanying Summary Statement of Cash Receipts
and Disbursements does not fairly present the cash transactions of the various
funds of the City for the six months ended December 31, 1962, the limitation
in the scope of our quarterly examinations precludes us from expressing an
over-all opinion on the statements included in this report.
DIEHL, EVANS AND COMPANY
CITY OF HUNTINGTON BEACH
SUMMARY STATEMENT OF CASH RECEIPTS AND DISBURSEMENTS
For the six months ended December 31, 1962 i
Fund Cash Fund Cash
Balance Balance
July 1, Transfers December 31,
Fund 1962 Receipts To From Disbursements 1962
General $ 1,005, 106. 52 $ 1,143,938.42 $ -0- $ 502,000.00 $ 1,331,978.64 $ 315,066.30
Music and promotion -0- 67,542.90 -0- 67 ,542.90
Special recreation 12,731.02 39,347 . 12 -0- 52,078. 14
Library 9,551.83 37,749.54 38,385.58 8,915.79
Traffic safety -0- 29,364.27 -0- 29 ,364.27
Parking meter -0- 20,434. 10 -0- 20,434. 10
Special gas tax 201,421.05 39,373.84 -0- 240,794.89
Auto in lieu tax -0- 13,727 . 50 -0- 13,727 .50
Planned local drainage facilities 196,950.83 40, 183.65 87 ,392.72 149,741.76
Special acquisition of land for parks and
recreation 358,721. 39 96,646.00 2,200.00 453,167 . 39
Special capital outlay 293,580. 14 34.895.87 29 ,645. 16 298,830.85
1955 water bond sale 77 , 315.64 -0- 44,806. 13 32,509.51
1955 water bond redemption and interest 45,275.44 23,861. 18 -0- 69,136.62
Water fund 118,679.45 162,636.79 502,000.00 600,335. 52 182,980.72
Sewer fund 341,365. 13 103,695. 11 25, 147 .64 419,912.60
Animal license fund 787 .95 3.969.35 3,912.96 844. 34
West Orange County Water Board 5,884.07 67 , 712.32 60,627 .42 12,968.97
Special Assessment funds 2 ,773. 38 4,222.04 4 .205. 13 2,790.29
TOTAL $ 2,670,143.84 $ 1,929,300.00 $ 502,000.00 $ 502 ,000.00 $ 2,228,636.90 $ 2,370,806.94
i
CASH IS ACCOUNTED FOR AS FOLLOWS:
Cash on Deposit:
Security First National Bank, demand $ 1,331,658.83
United California Bank, demand 336,148. 11
United California Bank, time deposit 300,000.00
Security First National Bank, time deposit 400,000.00
Total Funds on Deposit ' $ 2,367,806.94
Petty cash funds 3,000.00
TOTAL $ 2,370,806.94
See accompanying auditors' report.
DIEHL. EVANS AND COMPANY