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Fiscal Year 1969 ORVIS M. KEMP CERTIFIED PUBLIC ACCOUNTANT 6ISA UNITED STREET KEY WEST, FLORIDA MONROE COUNTY MEACHAM AIRPORT KEY WEST, FLORIDA AUDIT REPORT SEPTEMBER 30, 1969 art MITI ISAMMM MUM at Y[n. /IMIM 1� F MSI M►RIMI Y. HN ORVIS M. KEMP. C.P.P. ORV1S M. KEMP CERTIFIED PUBLIC ACCOUNTANT AUDITS -SYSTEMS-TAXES KEY WEST,FLORIDA December 10, 1969 Board of County Commissioners Monroe County Key West, Florida Gentlemen: We have examined the Balance Sheet of the Meacham Airport as of September 30, 1969 and the related Statements of Receipts and Expenditures for the fiscal year then ended. Our examination was made in accordance with generally accepted auditing procedures which we considered necessary. In our opinion, the accompanying Balance Sheet and Statements of Receipts and Expenditures fairly present the financial condition of the Meacham Airport as of September 30, 1969, and the results of Its operations for the fiscal year then ended, in conformity with generally accepted accounting principles applied on a basis consistent with that of previous years. Respectfully submitted, � Orvis M. Kemp, C.P.A. 4 MONROE COUNTY MEACHAM AIRPORT MY WEST. FLORIDA BALANCE SHEE! SEPTEMBER 30. 1969 ASSETS CURRENT ASSETS Airport Ravanue Fund $ 49,411 .84 Airport Operations and Maintenance Fund 5,990.14 Airport Development and Replacement Fund 7,986.64 Airport Interest and Sinking Fund - "Series 1955" 71,789.72 Airport Interest and Sinking Fund - "Series 1956" 1.763.75 Airport Reserve Fund - "Series 1956" 35.529.74 1 172,471 .83 FIXED ASSETS Airport Terminal Building $ 595,880.91 Airport Runways 576,814.50 Fire Fighting Apparatus 15.211.00 1 .187.906.41 S 1.160.178 24 LIABILITIES AND SURPLUS LIABILITIE( Airport Revenue Bonds - "Series 1955" - 3.7% $ 220,000.00 Airport Revenue Bonds - "Series 1956" - 4.25% 83,000.00 Interest Accrued - "Series 1955" Bonds 2,713.32 Interest Accrued - "Series 1956" Bonds 1.175.84 $ 306,889.16 RESERVE FOR WEPRECIAT Ol( Airport 6rminai Building $ 160,862.83 Airport Runways 155,737.88 Fire Fighting Apparatus 15.211.00 331,811.71 SURPLUS 721.677.37 S 1.160 378.211 OPV'S M. KEMP. C.P.A. MONROE COUNTY MEACHAM AIRPORT KEY NEST. FLORIDA STATEMENT OF RECEIPTS AND EXPENDITURES ALL FUNDS FOR THE FISCAL YEAR ENDED SEPTEMBER 30, 1969 RECEIPTS Airport Operations Airline Fees and Rentals $ 21,543.84 Parking Lot 1 ,356.46 Avis U.Drlve"it Lease 7,999.92 Concessions 25,088.68 Sale of Surplus 185.00 $ 56,173.90 Interest on Deposits 7,316.29 Miscellaneous 16.99 Federal Goverment Grant for Widening Aprons 10.664.26 Total Receipts $ 74,172.44 EXPENDITURES Airport Operations Salaries $ 24,268.86. Utilities 10,121 .05 Insurance 10,069.34 Maintenance 3,459.80 Miscellaneous 4,295.73 Services - Airport Consultant 6,000.00 Professional Services on Airport Improvements 3.000.00 $ 61 ,214.78 Interest Paid Series 1955 Revenue Bonds $ 8.991 .00 Series 1956 Revenue Bonds 3.825.0Q 12,816.00 Revenue Bonds Redeemed Series 1955 $ 23,000.00 Series 1956 7.000.0Q 30.000.0Q Total Expenditures 104.030.78 IZ6E$S OF EXPENDITURES OVER REVENUES FOR THE YEAR $ (29,858.34) TRAMIVERM FROM RACE TRACK FUNDS 26.750.00 NET DECREASE IN FUNDS FOR THE FISCAL YEAR S 43 108.310 ORVIS M. KEMP.C.P.A. MONROE COUNTY MEACMAM_AIRPDRT KEY WEST. FLORIDA ANALYSIS OF RECEIPTS MD DISBURSEMENTS $ACH M AIRPORT REVENUE FUND OCTOBER 1. 1968 TO SEPFENBER 30. 1969 BALANCE IN FUND OCTOBER 1. 1968 $ 63,827.70 RECEIPTS Intelsat on Time Deposit $ 1,000,00 Airline Fees and Rentals 21,543.84 Parking Lot Receipts 1,356.46 Avis U-Drive-It Lease 7,999.92 Concessions C. Leases 25,088.68 Miscellaneous 16.99 Race Track Funds 15,500,00 Extra Distribution 11.250.00 83.755.89 $ 147,583.59 DISBURSEMENTS Transfers to Operations and Maintenance Funds $ 60,000,00 Transfers to Interest and Sinking Fund - "Series 1955" 27.495.50 Transfers to Interest and Sinking Fund - "Series 1956" 10.676.21 98.171.7ry BALANCE IN FUND SEPTEMBER 30. 1961 S 49.411 .84 BALANCE IN FUND HELD AS FOLLOWS: Cash in Key West State Dank $ 29,411 .84 Time Deposit at Florida First Nat'l. Bank 20.000.00 S 49.411 .84 ORVIS M. KEMP.C.P.A. 1 MONROE COUNTY MEACHAM AIRPORT KEY WEST. FLORIDA ANALYSIS OF RECEIPTS MO DISBURSEMENTS OPERATION AND MAINTENANCE FUND OCTOBER 1. 1968 TO SEPTEMBER 30. 1969 BALANCE . IN FUND OCTOBER 1. 1968 $ 4,204.92 RECEIPTS Transfers from Airport Revenue Fund 60.000.00 $ 64,204.92 DISBURSEMENTS Salaries $ 24,268.86 Utilities 10,121.05 Insurance S Bonds 10,069.34 !v!..._.._._ t - Building 2,655.66 Equipment 708.42 Grounds 95.72 Services - Airport Consultant 6,000.00 Travel and Auto Allowance 717.45 Communication Costs 118,83 Audit 400.00 Office Supplies and Expanses 202.39 Other Supplies (Medical) 114.95 Gasoline, Lubricants, etc. 44.44 Rentals 561.05 Contracted Services 295.98 Paying Agents Fee 157.65 Purchase of Equipment 746,66 Matching Funds 909.68 Clothing 26.6S 58.214.78 BALANCE IN FUND SEPTEMBER 30. 196R S 9.990.14 ORVIS M. KEMP.C.P.A. sir w4tYIUM awls N WI1111s AS tallaltiff Atr SIMAssi18i4 !we at 1. I168 TI WINN 1 10. 1060 man Is 21811 sirsBH I. 1068 $ 156.58 IMUTt s.l• N smr►lms ►ra►•rsr $ 185.00 IM.r.I sw•rn..nt grant For Widening Aprons 10.665.24 f0.880.16 $ 10.986.64 1J s.a LM LM MILMr.aa se. 1a64 1p .as6j► ORVIS M. KEMP. C.P.A. my VEST. ► USA a tnu s aetH►f0 aWSYfuM ar aif SIM MS PS . "IttiES Nam" M—'-1SUISILLAMORMILS1261 IOasa it ►WE atrSA00 i. is $ 71.761.40 31114111 Transfers from Airport Menus Fun $ 17.40$.5e latest S. iawst..nta Si $ 1al.7ile.71 S i.Nrat amid an Mods $ $,001.00 ONa►tia of lads Outstanding tf.0a K fi.fel.af its 1S re f[pne11SSS n. 1in 1 jy-1N.Yf aims IN P SE 1110 AS VSOINS I Cash $ 63$.70 Y.S. Treasury Sills r1.1f►. S WASS ILLS. TMAf1EY 11j $S),000.00 Sus 5/71/70 eat $ 40.lo4.10 $11,000.00 Oa 11/1e/60 Cat —ALUM M LUSO ORVIS M. KEMP.C.P.A. Bah n.a1M ,K aim r+-NIi111H11 t I.at. !t_�tw ma • data tine mug I. IS TS UMW it. 116i u*usa ti !MD MOOD I. 1968 $ 1412.50 san Transfers from Airport Revisal fund 10.676.11 $ 12.588.75 suassasar<.T0 Intorno% Paid en beds $ 3,815.00 andssptten of Gads Outstanding 7.000.ea 4.1a miastr Ia f&PTtalle tg_ Mt t 1.761 74 OPVIS M. KEMP. C.P.A. mieN COUNTY NIACNAN RIRPSRt SLIMIAINWA AN eu OF OSCEU!T$ AND oginglima Ara ss1! wen mw! - Rums t446d' SOTOUR I. 146e TO ss►1USA IO_ I% isms IA ours ems 1. tube f 33.137.17 MIMS Interest ss Investsests 1.721.47 $ 35.549.74 .e. MUM IN /W! same 30. I4U L5.5l4.74 slimes IN FUN! ►!ls As moat Cosh $ S93.S1 Securities 14.4tb.41 = tom 06 ,000.00 NS Treasury Bills Sus 11/2e/69 Cott 1 97. 0$083 a LM& • ORVIS M. KEMP. C.P.A. MONROE COUNTY MEACHAM AIR►ORT KEY WEST. FLORIDA FUNDED DEBT SEPTEMBER 30. 1962 AERPO4T REVENUE BONDS - 'SERIES 1955" INTEREST RATE 3.70% MATURITY DATE AMOUNT April 1, 1970 $ 24,000.00 1971 25,000.00 1972 26,000.00 1973 27,000.00 1974 28,000.00 1975 29,000.00 1976 30,000.00 1977 31_000.OQ TOTAL S 220.000.OQ AIRPORT REVENUE BONDS - 'SERIES 1956" INTEREST RAT! 4.25% MATURITY DATE Jun. 1, 1970 $ 7,000.00 1971 8,000.00 1972 8,000.00 1973 9,000.00 1974 9,000.00 1975 10,000.00 1976 10,000.00 1977 11,000.00 1978 11 .000.00 TOTAL S 51.000.OQ OPVIS M. NEMP. 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