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  • PALM HARBOR SPECIAL FIRE CONTROL AND RESCUE DISTRICT

    ANNUAL FINANCIAL REPORT FOR THE FISCAL

    YEAR ENDED SEPTEMBER 30, 2014

    Davidson, Jamieson & Cristini, P.L. Certified Public Accou11ta11ts

  • ANNUAL FINANCIAL REPORT

    PALM HARBOR SPECIAL FIRE CONTROL AND RESCUE DISTRICT

    FOR THE

    FISCAL YEAR ENDED SEPTEMBER 30, 2014

    PREPARED BY THE

    OFFICE MANAGER

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  • PALM HARBOR SPECIAL FIRE CONTROL AND RESCUE DISTRICT

    BOARD OF FIRE COMMISSIONERS

    Julie A. Peluso, Chairman

    Norman G. Atherton, Vice Chairman

    Debra Buschman, Fire Commissioner

    Fire Chief

    Craig M. Maciuba

    James Nelson, Secretary - Treasurer

    Joseph Petrillo, Fire Commissioner

    Office Manager/Accountant

    Eileen M. Brown

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  • i i J:

    f

    i

    l--

    INTRODUCTORY SECTION

  • I I

    I ,_

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  • PALM HARBOR SPECIAL FIRE CONTROL AND RESCUE DISTRICT

    ANNUAL FINANCIAL REPORT

    FOR THE FISCAL YEAR ENDED SEPTEMBER 30, 2014

    TABLE OF CONTENTS

    INTRODUCTORY SECTION

    Page

    Table of Contents ..................................................................... i

    Palm Harbor Special Fire Control and Rescue District Organization ............................ iii

    Listing of District Officials . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . iv

    FINANCIAL SECTION

    Independent Auditor's Report ......................................................... 1

    Management's Discussion and Analysis ................................................. 4

    Basic Financial Statements

    Govermnent-Wide Financial Statements:

    Statement of Net Position . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 13

    Statement of Activities . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 14

    Fund Financial Statements:

    Balance Sheet - Govermnental Funds . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 15

    Reconciliation of the Balance Sheet to the Statement of

    Net Position - Governmental Activities . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 16

    Statement of Revenues, Expenditures, and Changes in Fund Balances -

    Governmental Funds . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 17

    Reconciliation of the Statement of Revenues, Expenditures and Changes

    in Fund Balance of the Governmental Funds to the Statement of Activities . . . . . . . . . 19

  • PALM HARBOR SPECIAL FIRE CONTROL AND RESCUE DISTRICT

    ANNUAL FINANCIAL REPORT

    FOR THE FISCAL YEAR ENDED SEPTEMBER 30. 2014

    TABLE OF CONTENTS

    FINANCIAL SECTION (CONTINUED)

    Statement of Revenues, Expenditures, and Changes in Fund Balance -

    Budget and Actual:

    Page

    General Fund . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 20

    Statement of Fiduciary Net Position - Fiduciary Fund ............................... 22

    Statement of Changes in Fiduciary Net Position - Fiduciary Fund . . . . . . . . . . . . . . . . . . . . . 23

    Notes to Financial Statements . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 24

    Other Reports:

    Report on Internal Control Over Financial Reporting and on Compliance

    and Other Matters Based on An Audit of Financial Statements

    Performed in Accordance with Government Auditing Standards . . . . . . . . . . . . . . . . . . . 70

    Management Letter . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 72

    Attestation Letter ........................................................... 75

    Memorandum on Review of Internal Control Structure .......................... 76

    Management's Response ............................................... 81

    II

  • PALM HARBOR SPECIAL FIRE CONTROL AND RESCUE DISTRICT

    ORGANIZATIONAL CHART

    Seotember 30. 20 I 4

    Board of Fire Commissioners

    I I

    Fire Chief Department Attorney

    ' I

    11 Office Manager 11 Deputy Fire Chief Deputy Fire Chief Public Education/ Operations rl Administrative Assistant I I Administrative Assistant ~ Support Services ,._ Information ()fficcrs

    I Administrative Assistant I I I A Shift B Shift C Shift I

    District Chief District Chief District Chief

    I I I Training EMS Officer/Safety Fire Marshal Lieutenants ( 4) Lieutenants (4) Lieutenants ( 4) I

    Firefighters (13) Firefighters ( 13) Firefighters (13)

    I Fire Prevention Officer I EMTs/Paramedics EMT sf Paramedics EMTs/Paramedics

    iii

  • PALM HARBOR SPECIAL FIRE CONTROL AND RESCUE DISTRICT

    LISTING OF DISTRICT OFFICIALS

    Commissioner

    Commissioner

    Commissioner

    Commissioner

    Commissioner

    Fire Chief

    Attorney

    ELECTED OFFICIALS

    APPOINTED OFFICIALS

    DISTRICT OFFICERS

    Julie A. Peluso

    Norman G. Atherton

    James P. Nelson

    Joseph Petrillo

    Debra Buschman

    Craig M. Maciuba

    Andrew J. Salzman

    Chad Pittman, Deputy Fire Chief Operations

    Timothy Pilson, Training Chief

    Robert Mark ford, Deputy Fire Chief Support Services

    Frank Lowman, Acting Fire Marshall

    Thomas Fritz, District Chief

    Scott Sanford, District Chief

    Daniel Zinge, District Chief

    IV

  • FINANCIAL SECTION

    This section contains the following subsections:

    Independent Auditor's Report

    Management's Discussion and Analysis

    Basic Financial Statements

    Notes to Financial Statements

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  • INDEPENDENT AUDITOR'S REPORT

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  • Davidson, Jamieson & Cristini, P.L.

    Members of the Finn John N. Davidson, CPA, CV A

    Harry B. Jamieson, CPA Richard A. Cristini, CPA, CPPT, CGFM

    Jeanine L. Bittinger, CPA, CPPT

    Board of Fire Commissioners

    Certified Public Accountants 1956 Bayshore Boulevard

    Dunedin, Florida 34698-2503 (727)734-5437 or 736-0771

    FAX (727) 733-3487

    Palm Harbor Special Fire Control and Rescue District Palm Harbor, Florida

    Member American Institute of

    Certified Public Accountants Florida Institute of

    Certified Public Accountants

    INDEPENDENT AUDITOR'S REPORT

    We have audited the accompanying financial statements of the governmental activities, each major fund, the budgetary comparisons for the general fund, and the aggregate remaining fund information of Palm Harbor Special Fire Control and Rescue District as of and for the year ended September 30, 2014, and the related notes to the financial statements, which collectively comprise the District's basic financial statements as listed in the table of contents.

    Management's Responsibility for the Financial Statements

    Management is responsible for the preparation and fair presentation of these financial statements in accordance with accounting principles generally accepted in the United States of America; this includes the design, implementation, and maintenance ofinternal control relevant to the preparation and fair presentation of financial statements that are free from material misstatement, whether due to fraud or error.

    Auditor's Responsibility

    Our responsibility is to express an opinion on these financial statements based on our audit. We conducted our audit in accordance with auditing standards generally accepted in the United States of America and the AICP A Professional Standards, at Sections 601.55 and 601.56. Those standards require that we plan and perform the audit to obtain reasonable assurance about whether the financial statements are free of material misstatement.

  • Board of Fire Commissioners Palm Harbor Special Fire Control and Rescue District

    Palm Harbor, Florida

    An audit involves performing procedures to obtain audit evidence about the amounts and disclosures in the financial statements. The procedures selected depend on the auditor's judgment, including the assessment of the risks of material misstatement of the financial statements, whether due to fraud or error. In making those risk assessments, the auditor considers internal control relevant to the entity's preparation and fair presentation of the financial statements in order to design audit procedures that are appropriate in the circumstances, but not for the purpose of expressing an opinion on the effectiveness of the entity's internal control. Accordingly, we express no such opinion. An audit also includes evaluating the appropriateness of accounting policies used and the reasonableness of significant accounting estimates made by management, as well as evaluating the overall presentation of the financial statements.

    We believe that the audit evidence we have obtained is sufficient and appropriate to provide a basis for our audit opinion.

    Opinion

    In our opinion, the financial statements referred to above present fairly, in all material respects, the respective financial position of the governmental activities, each major fund, and the aggregate remaining fund information of the Palm Harbor Special