Balance SheetsForm 3270 (6-78)
DELOITTE HASKINS -',
In connection with your exam--: i. l ar,rc sheet of "M_onroe County,
Florida
- — - ("the Company")
September �0, revenue & expenditures
as of _P _ _ _and the related statements offincome and
retained earnings and of changes in financial position for the - year then
ended for the purpose of expressing an opinion as to whether the financial statements present fairly the
financial position, results of operations, and changes in financial position of the Company in conformity
with generally accepted accounting principles, we confirm, to the best of our knowledge and belief, the
following representations made to you during your examination.
To avoid the necessity of reporting items that are clearly insignificant, matters, except those relating to
Items 1, 2, and 3a, not exceeding $ 5,000.00 collectively have not been considered to be excep-
tions for the purpose of these representations. This amount is not necessarily indicative of amounts that
would require adjustment to, or disclosure in, the financial statements.
1. We are responsible for the fair presentation in the financial statements of financial position, results
of operations, and changes in financial position in conformity with generally accepted accounting
principles.
2. The Company has made available to vou:
a. All financial records and related data.
b. All minutes of the meetings of stockholders, directors, and committees of directors, or sum-
maries of actions of recent meetings for which minutes have not yet been prepared.
3. There have been no:
a. Irregularities involving management or employees who have significant roles in the system of
internal accounting control, except as follows:
None
b. Irregularities involving other employees that could have an effect on the financial statements,
except as follows:
None
C. Communications from regulatory agencies concerning noncompliance with, or deficiencies in,
financial reporting practices that could have an effect on the financial statements, except as
follows:
None
4. The Company has no plans or intentions that may affect the carrying value or classification of
assets and liabilities, except as follows:
None
5. The following have been properly recorded or disclosed in the financial statements:
a. Related party transactions and related amounts receivable or payable, including sales, pur-
chases, loans, transfers, leasing arrangements, and guarantees.
b. Capital stock repurchase options or agreements or capital stock reserved for options, war-
rants, conversions, or other requirements.
C. Arrangements with financial institutions involving compensating balances or other ar-
rangements involving restrictions on cash balances and line -of -credit or similar arrangements.
d. Agreements to repurchase assets previously sold.
6. There are no:
a. Violations or possible violations of laws or regulations whose effects should be considered for
disclosure in the financial statements or as a basis for recording a loss contingency, except as
follows:
None
• Form 3270(6-78)
• Page 2
or rain or loss contingencies that are required to be accrued or
sC,C d '�ccoi,nting Standards No. 5, except as follows:
ci '-he ',financial Statements.
7. All unasserted calms cr :assessments that legal counsel has advised us are probable of assertion
and must be disclosed in accordance with Statement of Financial Accounting Standards No. 5
have been disclose(l..
3. There are no transactions that have not been properly recorded in the accounting records underly-
ing the financial statements.
9. Provision has been made to reduce excess or obsolete inventories to their estimated net realiz-
able value.
10. The Company has satisfactory title to all owned assets, and there are no liens or encumbrances
on ,;uch assets nor has any asset been pledged, except as follows:
None
11. Provision has been made for any loss to be sustained in the fulfillment of, or from inability to fulfill,
any sales commitments.
12. Provision has been made for any loss to be sustained as a result of purchase commitments for
inventory quantities in excess of normal requirements or at prices in excess of the prevailing
market prices.
13. The Company has complied with all aspects of contractual agreements that would have an effect
on the financial statements in the event of noncompliance.
14. No events have occurred subsequent to the balance sheet date that would require adjustment to,
or disclosure in, the financial statements, except as follows:
None, except as disclosed in the Financial Statements.
�--� George . Iezal
mph W�ln
WIztTiam A.
te (Signature and Title)
Jr74��
%
Ervin A. Higgs
Harry F". Knight
,� "3°-21
April 30, 1981
(DWe)
April 3011, 1981
it 130, 1981
3a /
A it 30, 1981
April 30, 1981
Form 3270(6-78)
DELOITTE HASKINS & SELLS:
In connection with your examination of the balance sheets of The Monroe County
Municipal Ser%ricc! '' �xinq Oistrict
as of _September 30 , � 9 3 0 and March
311 1981
("the Company")
_ and the related statements of income and
retained earnings and of changes in financial position for the year and six months then
ended for the purpose of expressing an opinion as to whether the financial statements present fairly the
financial position, results of operations, and changes in financial position of the Company in conformity
with generally accepted accounting principles, we confirm, to the best of our knowledge and belief, the
following representations made to you during your examination.
To avoid the necessity of reporting items that are clearly insignificant, mattes, except those relating to
Items 1, 2, and 3a, not exceeding $ 1, 0 0 0 . 0 0 collectively have not been considered to be excep-
tions for the purpose of these representations. This amount is not necessarily indicative of amounts that
would require adjustment to, or disclosure in, the financial statements.
1. We are responsible for the fair presentation in the financial statements of financial position, results
of operations, and changes in financial position in conformity with generally accepted accounting
principles.
2. The Company has made available to you:
a. All financial records and related data.
b. All minutes of the meetings of stockholders, directors, and committees of directors, or sum-
maries of actions of recent meetings for which minutes have not yet been prepared.
3. There have been no:
a. Irregularities involving management or employees who have significant roles in the system of
internal accounting control, except as follows:
None
b. Irregularities involving other employees that could have an effect on the financial statements,
except as follows:
None
c. Communications from regulatory agencies concerning noncompliance with, or deficiencies in,
financial reporting practices that could have an effect on the financial statements, except as
follows:
None
4. The Company has no plans or intentions that may affect the carrying value or classification of
assets and liabilities, except as follows:
None
5. The following have been properly recorded or disclosed in the financial statements:
a. Related party transactions and related amounts receivable or payable, including sales, pur-
chases, loans, transfers, leasing arrangements, and guarantees.
b. Capital stock repurchase options or agreements or capital stock reserved for options, war-
rants, conversions, or other requirements.
C. Arrangements with financial institutions involving compensating balances or other ar-
rangements involving restrictions on cash balances and line -of -credit or similar arrangements.
d. Agreements to repurchase assets previously sold.
6. There are no:
a. Violations or possible violations of laws or regulations whose effects should be considered for
disclosure in the financial statements or as a basis for recording a loss contingency, except as
follows:
None
• Form 3270(6-78)
Page 2
b. Other material liabilities or gain or loss contingencies that are required to be accrued or
disclosed by c'-,- ,nt : ! ;nancial Accounting Standards No. 5, except as follows:
None, t xc_- ,_:;closed in the Financial Statements.
7. All unasserted claims or assessments that legal counsel has advised us are probable of assertion
and must be disclosed in accordance with Statement of Financial Accounting Standards No. 5
have been disclosed.
8. There are no transactions that have not been properly recorded in the accounting records underly-
ing the financial statements.
9. Provision has been made to reduce excess or obsolete inventories to their estimated net realiz-
able value.
10. The Company has satisfactory title to all owned assets, and there are no liens or encumbrances
on such assets nor has any asset been pledged, except as follows:
None, except as disclosed in the Financial Statements.
11. Provision has been made for any loss to be sustained in the fulfillment of, or from inability to fulfill,
any sales commitments.
12. Provision has been made for any loss to be sustained as a result of purchase commitments for
inventory quantities in excess of normal requirements or at prices in excess of the prevailing
market prices.
13. The Company has complied with all aspects of contractual agreements that would have an effect
on the financial statements in the event of noncompliance.
14. No events have occurred subsequent to the balance sheet date that would require adjustment to,
or disclosure in, the financial statements, except as follows:
None, except as disclosed in the Financial Statements.
Rah W �,11
te, Clerk ex officio
(Signotu5e and -Title)
Ge rge E. Dolezal, Chairman, County Commission
;!
Charles P. Aguero, Manager, Y
District
Municipal Service
�2,
Apri1'30, 1981
tL3a- r31
(Date)
April 30, 1981
April l3 1981
s
�y
Form 3270(6-78)
DELOITTE HASKINS & SELLS:
In connection with your examination of the balance sheet of
Florida
asof September 30, 1979
Monroe Count
("the Company")
revenues & expenditure:
the related statements of/income and
retained earnings and of changes in financial position for the year then
ended for the purpose of expressing an opinion as to whether the financial statements present fairly the
*wncial position, results of operations, and changes in financial position of the Company in conformity
with generally accepted accounting principles, we confirm, to the best of our knowledge and belief, the
following representations made to you during your examination.
To avoid the necessity of reporting items that are clearly insignificant, matters, except those relating to
Items 1, 2, and 3a, not exceeding $ 5 , 0 0 0. 0 0 collectively have not been considered to be excep-
tions for the purpose of these representations. This amount is not necessarily indicative of amounts that
would require adjustment to, or disclosure in, the financial statements.
We are responsible for the fair presentation in the financial statements of financial position, results
of operations, and changes in financial position in conformity with generally accepted accounting
principles.
2. The Company has made available to you:
a. All financial records and related data.
b. All minutes of the meetings of stockholders, directors, and committees of directors, or sum-
maries of actions of recent meetings for which minutes have not yet been prepared.
3. There have been no:
a. Irregularities involving management or employees who have significant roles in the system of
internal accounting control, except as follows:
none
b. Irregularities involving other employees that could have an effect on the financial statements,
except as follows:
none
c. Communications from regulatory agencies concerning noncompliance with, or deficiencies in,
financial reporting practices that could have an effect on the financial statements, except as
follows:
none
4. The Company has no plans or intentions that may affect the carrying value or classification of
assets and liabilities, except as follows:
none
5. The following have been properly recorded or disclosed in the financial statements:
a. Related party transactions and related amounts receivable or payable, including sales, pur-
chases, loans, transfers, leasing arrangements, and guarantees.
b. Capital stock repurchase options or agreements or capital stock reserved for options, war-
rants, conversions, or other requirements.
C. Arrangements with financial institutions involving compensating balances or other ar-
rangements involving restrictions on cash balances and line -of -credit or similar arrangements.
d. Agreements to repurchase assets previously sold.
6. There are no:
a. Violations or possible violations of laws or regulations whose effects should be considered for
disclosure in the financial statements or as a basis for recording a loss contingency, except as
follows:
none
a Form 3270(6-78)
Page 2
b. Other material liabilities or gain or loss contingencies that are required to be accrued or
disclosed by Statement of Financial Accounting Standards No. 5, except as follows:
Liability for vacation pay $320,000.00.
7. All unasserted claims or assessments that legal counsel has advised us are probable of assertion
and must be disclosed in accordance with Statement of Financial Accounting Standards No. 5
have been disclosed.
a
8. There are no transactions that have not been properly recorded in the accounting records underly-
ing the financial statements.
9. Provision has been made to reduce excess or obsolete inventories to their estimated net realiz-
able value.
10. The Company has satisfactory title to all owned assets, and there are no liens or encumbrances
on such assets nor has any asset been pledged, except as follows:
none
11. Provision has been made for any loss to be sustained in the fulfillment of, or from inability to fulfill,
any sales commitments.
12. Provision has been made for any loss to be sustained as a result of purchase commitments for
inventory quantities in excess of normal requirements or at prices in excess of the prevailing
market prices.
13. The Company has complied with all aspects of contractual agreements that would have an effect
on the financial statements in the event of noncompliance.
14. No events have occurred subsequent to the balance sheet date that would require adjustment to,
or disclosure in, the financial statements, except as follows:
none
8-15-80
(Date)
8-15-80
(Date)
(Date)
8-15-80
(Date)
8-15-80
(Date)
DELOITTE HASKINS & SELLS:
In connection with your examination of the balance sheet of
Toll Facilitv
as of September 30, 1979
Form 3270(6-76)
Card Sound Road and Bridcte
("the Company")
the related statements of income and
retained earnings and of changes in financial position for the year then
ended for the purpose of expressing an opinion as to whether the financial statements present fairly the
financial position, results of operations, and changes in financial position of the Company in conformity
44generally accepted accounting principles, we confirm, to the best of our knowledge and belief, the
following representations made to you during your examination.
To avoid the necessity of reporting items that are clearly insignificant, matters, except those relating to
Items 1, 2, and 3a, not exceeding $1, 0 0 0 . 0 0 . collectively have not been considered to be excep-
tions for the purpose of these representations. This amount is not necessarily indicative of amounts that
would require adjustment to, or disclosure in, the financial statements.
1. We are responsible for the fair presentation in the financial statements of financial position, results
of operations, and changes in financial position in conformity with generally accepted accounting
principles.
2. The Company has made available to you:
a. All financial records and related data.
b. All minutes of the meetings of stockholders, directors, and committees of directors, or sum-
maries of actions of recent meetings for which minutes have not yet been prepared.
3. There have been no:
a. Irregularities involving management or employees who have significant roles in the system of
internal accounting control, except as follows:
none
b. Irregularities involving other employees that could have an effect on the financial statements,
except as follows:
none
C. Communications from regulatory agencies concerning noncompliance with, or deficiencies in,
financial reporting practices that could have an effect on the financial statements, except as
follows:
none
4. The Company has no plans or intentions that may affect the carrying value or classification of
assets and liabilities, except as follows:
none
5. The following have been properly recorded or disclosed in the financial statements:
a. Related party transactions and related amounts receivable or payable, including sales, pur-
chases, loans, transfers, leasing arrangements, and guarantees.
b. Capital stock repurchase options or agreements or capital stock reserved for options, war-
rants, conversions, or other requirements.
c. Arrangements with financial institutions involving compensating balances or other ar-
rangements involving restrictions on cash balances and line -of -credit or similar arrangements.
d. Agreements to repurchase assets previously sold.
6. There are no:
a. Violations or possible violations of laws or regulations whose effects should be considered for
disclosure in the financial statements or as a basis for recording a loss contingency, except as
follows:
none
7
Ep
8
Form 3270(6-78)
Page 2
b. Other material liabilities or gain or loss contingencies that are required to be accrued or
disclosed by Statement of Financial Accounting Standards No. 5, except as follows:
Liability for vacation pay $2,300.00
All unasserted claims or assessments that legal counsel has advised us are probable of assertion
and must be disclosed in accordance with Statement of Financial Accounting Standards No. 5
have been disclosed.
There are no transactions that have not been properly recorded in the accounting records underly-
ing the financial statements.
I 9. Provision has been made to reduce excess or obsolete inventories to their estimated net realiz-
able value.
10. The Company has satisfactory title to all owned assets, and there are no liens or encumbrances
on such assets nor has any asset been pledged, except as follows:
none
11. Provision has been made for any loss to be sustained in the fulfillment of, or from inability to fulfill,
any sales commitments.
12. Provision has been made for any loss to be sustained as a result of purchase commitments for
inventory quantities in excess of normal requirements or at prices in excess of the prevailing
market prices.
13. The Company has complied with all aspects of contractual agreements that would have an effect
on the financial statements in the event of noncompliance.
14. No events have occurred subsequent to the balance sheet date that would require adjustment to,
or disclosure in, the financial statements, except as follows:
none
i" /
Raipt�'W. White
(Signature and Title)
Don Slchloesser
8-15-80
(Date
(Date)
8-15-80
(Date)
as