HomeMy WebLinkAboutCC 1924-01-16 MinutesCOMMISSION
MINUTES
MEETING HELD NI January 16, 1923
PREPARED SX DIE OFFICE OF THE . CITY CLERIC
CITY HALL
!14 January 16th, 1923.
MINUTES OF THE I.IEETING OF THE BOARD OF COMMISSIONERS OF THE CITY OF MIAMI, FLORIDA.
On the 16th day of January, A. D. 1923, the commission of the City of Miami met in
regular session at the City Hall in Miami, Florida. The meeting was called to or-
der at 9:00 o'clock a. m., by Chairman C. D. Leffler, and on roll call the follow-
ing members were present :
C. D. Leffler, J. E. Lummus, J. I. Wilson, J. H. Gilman, E. C. Romfh.
READING OF MINUTES MEETING OF JANUARY 9TH
The Clerk read the minutes of the meeting of January 9th which were approved and ac-
cepted as written.
PROTEST AGAINST ANIMATION OF NEW TERRITORY COCONUT GROVE AND ALLAPATTAH
A committee composed of ir. Thomas, Emerson, Swanson and Dr. Jeffrey from Coconut
Grove appeared before the Commission and protested against the proposed annexation
of that territory as provided for in an ordinance passed...by the city commission of
Miami on its first reading January 9th, 1923, stating that while Coconut Grove would
eventually be included within the city limits of Miami they were not of the opinion
that such steps should be taken at this time. Also appeared before the Commission
sir. William S. Wallis, of Allapattah, who made a similar protest. The Committees
asked for some assurance of what they might expect in the way of improvements, and
were told by Chairman Leffler that the City Commission was unable to make any pro-
mises or statement at this time, that the passage of the ordinance was a preliminary
move in order to broadcast the proposition among the people, and that the commission
could not do anything but let it go to an election.
EMPLOYING ERNST & ERNST TO MAKE AUDIT FOR YEAR 1922. AND FINISH AUDIT FOR 1921.
The following communication, submitted to the Commission by W. A. Kohlhepp, Direc-
tor of Finance, was received and on motion of J. E. L.ummus, seconded by E. C. Romfh,
was ordered spread upon the minutes:
Honorable Board of Commissioners,
City of Miami,
Miami, Florida.
Gentlemen:
January 16, 1923.
On December 6, 1921, you passed a resolution authorizing Messrs.
Ernst & Ernst, Public Accountants, to make an audit of the city's records
from August 9, 1921, to that date, and later authorized them to carry the
audit to December 31, 1921, the end of the fiscal year. After the represen-
tatives of this firm had performed a large part of their work, I recommended
that the completion of the work be postponed on account of the condition of
the city's records, until such date as the records could be placed in the
proper condition by the employees of the Department of Finance. This was
done aith your permission, and to date the audit has not been completed.
As the records are now in very -ood condition, I would suggest
that you have this audit completed, and would also suggest that you authorize
an audit to be made for the year 1922.
In authorizing the audit for the fiscal year of 19a2, I would sug-
gest that you instruct the auditors to make a complete detailed audit of all
cash transactions, and all transactions entering the general or controlling
ledger of the city's records. Have them thoroughly examine all entries on
the appropriation ledger control, including an examination of the detailed
vouchers, which carry the detailed informatinn and supporting data of each
disbursement, to ascertain the correctness of the charges to the various ap-
propriations. I would also suggest that you instruct them not to verify the
postin-s to the various detailed appropriations or expense classifications
covering the city's operations, as this will entail a great deal of time and
expense, and could only disclose minor errors in distribution, etc. I would
aleo instruct them to make a detailed audit of the receipts of the various
departments such as the Hospital, Department of Public Service, etc.
The records are in splendid condition, and an audit started at an
early date should be carried out very quickly and satisfactorily.
Respectfully submitted,
W. A. KOHLHEPP
Director of Finance
Thereupon the following resolution employing I,iessrs. Ern:ct & Ernst to complete an audit
for the year of 1921 and to make an audit for the year 1922, was introduced by,J. I.
Wilson:
RESOLUTION NU. 606.
A REaULUTIOIJ EL;PLOYIIJG ERNST & ERNST TO COMPLETE AN AUDIT
FOR THE YEAR 1921 iU D TO MAKE AN AUDIT FOR THE YEAR 1922,
AND PROVIDING CULiPEIJ.iAT'IOIJ THrIci tOR.
,HEREaS, the Director of Finance has submitted a communication to
the Jity Jomrnission dealing with the city's finances, and the necessity
of an audit of the city books in connection therewith.
Id01'�, TEEa2PORE, BE IT REiOLVED by the Commission of the City of
Miami that the firm of Ernst & Ernst be, and are hereby, authorized to
complete the audit of the city books for the year 1921 and to make an
audit of the city books for the year 1922, in accordance with sugges-
tions and recommendations as set forth and outlined in the communication
of the Director of Finance, under date of January 16t:1, 1923, said audit
to be paid for at the rate of twenty-five dollars (025.00) per day for
January 16th, 1923.
145
senior a000untauts and fifteen dollars (415.00) per day for junior a000untantst,
(all on eight hour basis per day), plus their neoessary traveling expenses,
board and lodging in connection with the said work.
Moved by J. E. Lummus and seconded by E. C. Romfh that the said resolution be passed and
adopted. 0n roll call the vote was as follows: J. D. Leffler, yes;; J. E. Lummus, yes;
J. I. Wilson, yes; J. H. Gilman, yes; E. c`,. Romfh, yea. Motion unanimously parried and
the said resolution passed and adopted.
GALL FOR DISCUSSION AS PROVIDED BY RESOLUTION 593 ON PROPOSED APPROPRIATION ORDINANCE
Pursuant to Resolution No. 593, which provides for public hearings on the proposed appro-
priation ordinance before the commission sitting as a committee of the whole, it was an-
nounoed that the commission was ready to receive and consider any discussion, on the pro-
posed appropriation ordinance. There were no objections or discussion.
ADJOURNMENT
TO MEET FRIDAY, JANUARY 19TH
At 9:50, there being nu further business to come before the board at this meeting, on mo-
tion of J. I. Wilson, seconded by E. C. Romfh, the meeting was adjourned, the commission
to meet again Friday, January 19th, 1923, at nine o'clock a. m. at the City Hall. Motion
carried unanimously.
1
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ITEM NO.
CITY OF MIAMI
DOCUMENT
MEETING DATE:
1NDE January 16, 1923
DOCUMENT IDENTIFICATION
COMMISSION RETRIEVAL
ACTION _ _ CODE NO.
1
EMPLOYING ERNST & ERNST TO COMPLETE AN AUDIT FOR THE
YEAR 1921 AND 1922, AND PROVIDING COMPENSATION
THEREFOR
R-606
00606