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02-09-54SpMtg FEBRUARY 9, 1954 A Special MeetingcOf the City Council of the City of Delray Beach was held in the ity Manager's office at 8:00 p.M. ~ith Mayor Str~ng~ in the Chair, City Manager Robert Lovelace, City. Attorney ell MacMillan, and the following Councilmen present. R. J. Holland, Mrs. Alma K. ~oehle, and Glenn Sundy, a quorum being pre sent. The purpose of the meeting was to canvas returns of the Special Election held this day, and to hear final report of ~uditor, Frederic Dunn-Rankin. Certification of votes cast at the two Polling Places, 15 S.E. 4th Avenue and 415 NW 1st Street, signed by the Election Boards, were read: CERTIFICATION OF VOTES CAST AT SPEOIAL ELECTION HEL~ PRECINCT NO. 27 FEBRUARY 9th, 1954 415 NW 1st Street Mayor and City Council Delray Beach, Florida We, the Clerk and Inspectors of today's Special Election certify to the following results: A.b.s.entee Machine N~o. 686~6 Total Ehall Ordinance No. 183 as passed and adopted by the City Council of Delray Beach, Florida on December 28th, 1953, subject to referendum vote be adopted, which Ordinance repeals Ordinance No. 365, pertaining to Special permits and Re- Classification procedure in Zoning. For the Ordinance 34 Against the Ordinance ____ 50 .. J TOTAL VOTES CAST ...... 84 CLERK: /s/ O. F. You~gblood INSPECTORS ~ /s/ Alberta Palmer L.L. Youngbl ood CIVIC CENTER S.E. 4th Avenue We, the Clerk and Inspectors of today's Special Election certify to the following results: Absente.~e __Machine No. Tgtal Shall Ordinance No. 183 as passe_d and a~dopted by the City~ouncil of Delray Beach, Florida, on December 28th, 1953, subject to referendum vote be adopted, which Ordinance FEBRUARY 9, 1954 repeals Ordinance No. 365, pertaining to SPecial Permits and Re-Classification pro- cedure in Zoning. For the Ordinance 72 68635 72 Against the Ordinance 80 80 TOTAL VOTES CASH 1.52 ... ~ CLERK: /s/ Robert Fleming INSPECTORS: /s/ Mrs. A.H. Walker Mrs. Ellis (Blanche Lamb W. E. Wilcox Upon motion of Councilman Holland, seconded by Mrs. Woehle and unanimously carried, the election returns were accepted as read. Mr. Frederic Dunn-Rankin of Frederic Dunn-Rankin & Company ~as introduced. Mr. Dunn-Rankin read the final revision of hiS special report dated December 18t~, 1953, in which a cash shortage was disclosed, based on a post-audit examination of cash receipts and deposits for the period October I through December ll, 1953. Mr. Dunn-Rankin stated that on February 8th and 9th all the cash accounts and all the bank accounts were recor~iled with the City's records and as a resu~ we found that the former City Treasurer had additional accountability in the amount of $14, 777 . 99.~ Mrs. Noehle stated that Mr. Dunn-Rankin had stated at 'the time when the shortage was first discovered that ~38,991.05 was the correct amount ~tith the exception of maybe forty or fifty dollams, and she asked Mr. Dunn-Ranktn if he didn't know at the time the amount of the shortage. ~Mr. Dunn-Rankin stated that always before he had referred to this shortage only as an apparent cash shortage, before you only had Frederic Dunn-Rankin's statement of the cash shortage - as of today the posting is up to date and the books of the city subw stantiate the shortage. At that time we had only taken into the $icture the period October 1st through December llth - the 14,777.99 applied to the past fiscal year. Mrs. ~oehle then asked Mr. Dunn-Rankin on what basis he was here today - were you here on a fee basis? Mr. Dunn-Rankin replied "Let's say yesterday, I was here on a fee basis to com- plete transactions through December llth. Yesterday I found the additional shortage.-- ,, Mrs. Woehle said You mean you didn't know until yesterday of that additional shortage?" Mr. Dunn-Rankin said "That is right, it was in bringing the City records up to date that the final cash shortage was apparent." Mrs. ~'oehle said "No wonder we didn't find the error for seven years". Mr. Dunn-Rankin stated "I Nant that recorded in the minutes". Mrs. Woehle stated that the Council had already received a final report from Mr. Dunn-Rankin and asked him what records he had had since that time and asked him what made him decide to look a little further. Mr. ~Unn-Rankin replied that he had to complete the City records. Mrs. Woehle then asked "~hen you left before didn't you consider thatyour final statement?" Mr. Dunn-Rankin replied "Final as I knew at that time". Mrs. Woehle asked "Why did you carry it further"? Mrs. Dunn-Rankln replied "Up until this time I was the only person who said Mrs. Smith had stolen any money - today theCity books verify the fact -'I had to bring the books up to date." FEBRUARY 9, 1954 Mrs. Woehle stated that the City had received a bill from Dunn-Rankin & Company for an additional auditing fee and stated that she was under the impression that the $3050.00 mlready paid was the complete amount. Mr. D~nn-Rankin stated that this bill was not part of hia auditing fee, but stated that he had to come and help the City employee's bring the City books up to date. Mrs. Woehle then asked Mr. Dunn-Rankin why he was here today. Mr. Dunn-Rankin stated "The error is this - in totaling the actual deposit it was today that I remember the ~14,777.99 left from last fiscal year". Mrs. Woehle then stated "I would like to direct a Question to Mr.~orthing - ~l~at do you think of the procedure in this office - as a CPA, do you consider Mr. Dunn-Rankin's procedure proper?" Mr. Worthing stated "I certainly didn't see anything to condemn. As for the other question, the operation of this office is far better than it has been since Catherine Strong was in the building. In the past it has been in a deplorable condition." Mr. Sundy then asked Mr. Dunn-Rankln_~AVit was that the cash receipts and disbursements were included in the reports in for- mer years but not in the 1953 report. Mr. Dunn-Rankin stated that he considered it unnecessary for th~ Council but that it could be included easily enough. Mr. Lovelace then stated that he would like to explain a little further about the present bill rendered by Mr. Dunn-Rankin since the time that we had the final auditing fee, we have had things come up that only an auditor can help us with - the National Cash Register man and the new machine mperator needed his 'as sistance. ~r. Dunn-Rankin stated "I would like to say that I am per- fectly willing to help in any way I can - that this has been very bad for me, and I feel just as badly as any member of the Council or any person in this' room and I am perfectly willing to say that I think Mrs. Smith has taken ~53,688.54. I think that the amount is immaterial as far as the suit is con~ erned - that is the criminal suit. You have my whole-hearted coopera- ti on. Mr. Holland made a motion that the auditor's bill be paid and there was no second to the motion. Mr. Holland then asked Mr. Sundy and Mrs. Woehle why they would not second the motion. Councilman Sundy stated that he wanted to be sure that it was the final bill. Mrs. Noehle stated that she certainly did not expect another bill from Mr. Dunn-Rankin. She further stated that she thought there was some discussion as to whether Mr. Dunn-Rankin would be retained for further auditing and that she did not know he would be back again and she asked who authorized him to come back. City Manager ~'ovelace said that he would take the responsi- bility for asking Mr. Dunn-Rankin to come back. He stated that 't~e have been faced with a major chore that only an auditor, familiar ~ith our books, could help with. I would like to point out that the bill under discussion in the amount of ~419.92 is for five days work at ~65.00 per day plus traveling expense and postage on verification letters. Mr. Dunn-Rankin's usual fee is $100.00 per day and he was not paid for today." Mr. Holland restated his motion that the bill be paid and Mrs. Woehle seconded the motion which carried unanimously. Mr. Holland then made a motion that the City Clerk be re- lieved of the duty of providing cgpies of Resolutions 914 and 915 for each member of the House Gommittee on Ways and Means, FEBRUARY 9, 1954 as set up in Resolution 915. The motion was seconded by Councilman Sundy and unanimously carried. The meeting then adjourned. APPROVED: Mayo~ ATTEST: City Clerk FEBRUARY 12, 1954 A Special Meeting of the City Council of the City of Delray Beach was held in the Council Chambers at 5:00 P.M. with Mayor Catherine E. Strong in the Chair, City Attorney Nell MacMillan, and the following Council members present: R.J. Holland, Mrs. Alma K. ~oehle, Glenn ~. Sundy, and ~. Cot~tingham Allen, a quorum bein~ present. Upon motion of oUncilman Holland and seconded by Mrs. ~oehle, appointment was made of Mr. ~illtam E. Lawson, Jr., as the new City Manager of Delray Beach, at the ~agreed se~ly salary of $7200.00,~ to be effective March 15, 1954. Upon roll call the motion carried unanimously. The meeting then adjourned. APP R0V ED: Mayo'~ ATTEST: City Clerk