10-26-54 OCTOBER 26, 1954
A Regular Meeting of the City Council of t~e City of
Delray Beach was held in the Council Chambers at 2:30 P.M. with
Mayor Catherine E. Strong in the Chair, City Manager W. E.
Lawson Jr., and the following Council members present: Glenn
B. Sundy, Alma E. Woehle, and ~. Cottingham ~llen, a quorUm
being present.
An opening prayer was delivered by Dr. Arthur R. Charlesworth.
C~ty Manager Lawson submitted a plat for the ~ucky Harris
Subdivision of part of ~lock ~40 lying between Lowry Street and
Atlantic Avenue. This subdivision would contain 14 apartment
buildings, each 2-story 4-unit buildings. Plans call for in-
dividual sale of each unit. ~Mr. Phillips, representing Bucky
Harris, stated that at the present ~time they would desire
mission to build three apartments (~2 units) on the waterway
side of the area involved, said buildings to be of the garden
type and landscaped differently.
Mrs. Woehle made a motion that this be referred to the
Planning Board. Motion was seconded by Mr. Sundy and unanimously
carrie d.
Councilman Allen moved that the Planning COard make an
immediate return of this ~atter to permit the Council taking
action thereon Thursday afternoon of this week. Motion seconded
by Councilman Sundy and unanimously carried.
Mr. Lawson submitted bids from three manufacturers o~ equip-
ment for motor graders. After discussion with Mr. Chevalier,
City Engineer, and Mr. W. J. Snow, Mayor Strong expressed a
desire for re-advertising and the securing of additional bids
on medium and heavy type equipment, gasoline dri~enand diesel
powered.
A motion was made by Councilman Sundy to reject the bids
and re-advertise' Motion seconded by Councilman Allen and
unanimously carried.
Councilman Sundy moved to accept the low bid on a Harley-
Davidson motorcycle in the sum of ~1,998.75. Motion seconded
by Councilman Allen and unanimously carried.
Bids were received on a 1954 model automobile from three
companies. ~The City Manager requeated the same be held in
abeyance allowing him to re-advertise for the 1955 model,
which the Council authorized him to do.
Dohe rty-Snyder ~ 2,095 · 00 Pontiac
Adams Chevrolet 1,675.00 Chevrolet
Earl Wallace F~ord 1,599.00 Ford
Chamber of Commerce Chairman Mr. W.J. Snow's letter per-
taining to NE 7th Court being abandoned to permit possible
site for a Chamber of Commerce building to be constructed
was read.
Councilman Allen recommended placing this matter in the
hands of the Planning Board for their study and recommendation.
Motion was seconded by Councilman Sundy. Mayor Strong, Council-
men Sundy and A~len voted in favor of the motion and Mrs. Woehle
was opposed.
The report from the Florida Institute of Certified Public
Accountants was read and discussed,.
· (~ctober 14, 1954
~r. Nell C. MacMillan, Attorney'
City of ~elray Beach
Delray Beach, Florida
Dear Mr. MacMillan:
This is to advise that your letter dated August 3 containing
1
175
OCTOBER 26, 1954
a formal request that a written report be submitted relative
to a previous review of certain audits of the books of the City
of Delray Beach, has been considered by the Executive Comnmittee
of the Flori~da Institute of Certified Publi~ Accountants. At
the same time the City's request was considered, various local
news accounts were also studied.
It is the Judgment of our Executive Committee that con-
sidered clarification is in order and necessary if the responsi-
bility of the committee made available to your City is to be
properly interpreted for the benefit of your local citizens.
For this reason, we submit and ask that you release to the
press and to the general public the following account of events
which reflects our file on this matter, 'and should be substan-
tiated in the records of the City of Delray Beach:
1. DUring the early part of February, 1954, the City
Council of Delray Beach advertised for proposa, ls by
CPAs to perform an audit of the audits for Delray
Beach. CPAs in the vicinity were not receptive to
this type of engagement.
2. On February 19, 1954, City Manager Robert Lovelace,
called the office of the Florida Institute of Certified
Public Accountants at Gainesvtlle and explained the
City's problem. Mr. Lovelace was advised that if the
City Council wished to make an official request of
the Florida Institute of Certified Public Accountants,
that such request would be duly considered by the h~xe-
cutive Committee of the Florida Institute of Certified
Public Accountants.
3. Under date of February 24, 1954, and over the signature
of City Manager Lovelace, a letter was received by the
Florida Institute of Certified Fublis Accountants. This
letter stated in part: "Therefore, the Council has
instructed the undersigned to request your honorable
organization officially to undertake a survey according
to the terms outlined by Mr. Beasley to the undersigned
in a telephone conversation Friday Afternoon, February
19. That is, to appoint a committee of three members
which would review our situation and advise the City
Council of its best procedure." (Copy of entire letter
attached. )
4. On March 5 Mr. Clifford Beasley, ~Managtng Director of
the Florida Institute of Certified Public Accountants,
conferred in Delray Beach with Mr. ~ovelace ,and with
City Attorney McMtllan. No commitment was made at
that time but due to the pressure o~ business during
the tax season, it was explained that under no circum-
stances could a committee be made available until some
time after ~Msrch 15. It was agreed that this would be
acceptable.
5. At a meeting of the Executive Commi~ttee of the Florida'
Institute of Certified Public Accountants on March 19,
1954, the request of the City of Del~ay Beach was ap-
proved.
6. On April ~, 1954, Mr. Beasley met in Delray Beach with
FLr. Worthing and with Mayor M. J. Strong. The purpose
of this conference was to clarify for the new city
officials the basis on which the Florida Institute of
Certified Public accountants had agreed to assist the
City. Following is an excerpt from a memo in the files
of the Florida Insititute of Certified Public Accountants:
"Mr. Worthing and Mayor Strong were advised that Messrs.
0cr0 26, 1954
H~gh Purvis, E. R. Sheldon, and Charles Gund hag been
appointed to perform the review. They were further
advised that tentative dates had been established by
the cowrcittee for the week of April 19.
"It :w~s further cIarified for Mr. Worthing and Mayor
Strong that the work of the. committee would be strictly
on the~basis of a review as to whether or not adequ~te
accoun~ing Standards had been adhered to in the per-
formance of the' audits and that in turn the committee
would advise with the City Council as to its appraisal
of ~r. Dunn-Rankin's work. It ~as pointed out further
that the Council was not to expect an auditing job on
the part of the committee but after proper review only
technical advice and guidance in the ~nterest of
assisting the City Council ascertain its present posi-
tion with reference to the particular problem created
as a result of the discovery of an embezzlement." (Copy
of memo attached.)
7. The committee presented its report to the Executive
Committee of the Florida Institute of Certified Public
Accountants on June 3. In compliance with ~he Cit'y of
Delray Beach's official request dated February 24, 1954,
and in accordance with explanations made to Mayor Strong
and Treasurer Worthing, the, Florida In~atute of Cer-
tified Public Accountant's Executive Committee authorized
Mr. Hugh Purvis, Chairman of the reviewing committee, to
arrange an appointment with the City Couomil of Delray
Beach, review the committee's findings, and to discuss
in detail any matters on which the Council desires
additional information. Mr. Purvis fulfilled this assign-
ment when he met with the City Council on June 23, 1954.
8. A report to the President of the Florida Institute of
Certified Public Accountants' by Mr. Purvis concernirg
the above meeting states: "All present at the meeting
concurred in tb~ suggestion that no report should be
presented at thi s time excepting the City Attorney who
wanted to have a report available for information and
assistance in conduct of the trial of the City Treasurer
who is charged with the defalcation. The trial is set
in Palm Beach for Monday of next week. Therefore, I
agreed to request the President of the Institute, who had
all the signed copies, to forward a copy of the City
Attorney."
9. Subsequent to the above meeting Mr. Purvts advised the
then presidento of the Florida Institute of Certified
Public Accountants of the City Attorney's request.
Officers of the Florida Institute change July 1. The
request was forwarded to the newly installed president.
The trial was concluded July 1. Because of these
circumstances the officers of the Florida Institute
considered that this precluded the need for a written
report. All other responsibilities of the Florida
Institute of Certified Public Accountants through its
special committee having been dischar, ged, the matter
was considered closed.
10. During the latter part of July and during August news-
paper reports have reflected the impression that the
City Council had failed to receive the services origin-
ally requested in its letter to the Florida Institute
of Certified Public Accountants dated February 24. It
is the opinion of the Florida Institute of Certified
Public Accountants that the City Council will want to
OCTCBER 26, 1954
clarify this~ matter to the complete understanding
of all concerned.
We are happy to attach herewith a copy of the special
committee's report of its review of t~ audits on melray Beach
for whatever official purpose the Council may wish to use same.
Ass~ing you of our continued interest in assisting the
City of Delray Beach in any way possible, and trusting that the
Florida Institute of Certified Public ~ccountants will continue
to enjoy your confidence, I am
Sincerely yours,
/s/ Robert M. ~ltemus
Pre sid ent
~MA: sh
cc: Members Oity Council of Delray Beach
Councilman Sundy made a motion that the City Attorney
forward a copy of this report to Mr. Dunn-Rankin and request
his comment thereon. Motion was seconded by Mr. Allen and
carried unanimously.
The matter of engaging an auditing firm for the current
fiscal year was discussed. The Cquncil decided to table this
item of appointing an auditor for current fiscal year until a
future meeting when there would be a full council in session.
Application for a beer license of Mr. Charles Cobb for
On and Off the premises consumption, to be exercised at the
"Luckyburger", 525 No. Federal Highway, was recommended for
approval upon motion of Councilman Allen, seconded by Mrs.
Woehle and unanimously carried.
Application of James R. Haywood Jr. for transfer of Beer
and wine license #549 now held by Preston Wright, at Jones Inn,
corner of West Atlantic Ave. and SW 5th Ave. Motion was made
by Councilman Allen that t~ application be approved, seconded
by Mrs. Woehle and unanimously carried.
Second reading of Ordinance G-195 was made as follows:
ORDINANCE OF THE CITY OF DEL~RAY BEACH, FLORIDA,
REPEALING SECTION 54B OF CHAPTER XVII OF THE CITY
CODE OF THE CITY OF DELRAY B~CH, FLORI~A, PERTAINING
TO SPEED OF TRAINS.
BE IT ORDAINED BY THE CITY cOuNCIL OF THE CITY OF L~LRAY
BEACH, AS FOLLOWS:
.3ect~on l: Section 54-B of Chapter XViI of the City Code
of the City of Delray Beach, Florida, pertaining to speed o2
trains, be and the same is hereby repealed.
PASSED in Regular Session on second and final reading
on this 26th day of October, ~.D., 1954.
A~TEST:
/s/ R.D. Worthing
City Clerk /s/ Catherine E. Strong
Mayo r
EEAL
Motion was made by Mrs. Woehle that said ordinance be
adopted. Motion was seconded by Councilman Allen. Mayor
Strong, Councilman Allen and Mrs. Woehle voted in favor of the
OCTOBER 26, 19~4
ordinance and Councilman Sundy opposed.
~ayor Strong requested a follow-up letter to the FEC
Railway Company pertaining to the desire of the City Council
forc rossing gates at NE 14th Street, at the same time advising
them of the adoption of the above ordinance.
Mr. Lawson read a resolution with regard to a parcel of
land owned by the FEC Railway, proposed to be leased by the
City of Delray Beach for the purpose of automobile parki~
facility.
After h~ring City Engineer Chevalier comment upon the
estimated cost of establishing this land for parking purposes,
as well as his recommendation that same be paved if meters are
to be installed, as proper marking would be a requisite, and
any expense connected therewith would require a special appro-
priation by the Council, a motion was made by Councilman Allen
that the proposed Lease Agreement be accepted and executed. The
motion was seconded by Mrs. Woehle and unanimously carried.
Mr. Lawson read a report from the Planning ~oard in regard
to the VFW obtaining permission to install baseball field facili-
ties and provide for flood lighting on land now under lease from
the city in the southeast section of the city, wherein the Board
recommended denial of the request.
The Board suggested that negotiations be undertaken with
the VFW for effecting use of that area just north of the tennis
courts, for such facility. Mayor Strong requested that this
matter be tabled until bhere is a full Council a~ailable for
consideration of the pro.!ect.
Mr. Lawson read a request from Mr. Archer, relative to the
exchange of certain lands in the southwest section of the city.
The Plann]~ng Board felt that such a tra~e would offer advantages
by consolidating city-owned land in that area with a view, to
its possible development as a, park for the use of residents in
that section of the city, and recommended the request be granted~
Motion was made by Mrs. Woehle that the recommendation be
denied with respect to the trading of certain lands. Mote. on was
seconded by Councilman Sundy. Mayor Strong, Councilman Sundy
and Mrs. Woehle voted in favor of the denial and Councilman Allen
voted opposed.
The Planning Board's report with regard to deviation setback
request relative to the Seacrest Hotel ~roperty was read, wherein
the Board recommended the request be denied unless further reason
for granting the-deviation be presented to the Council.
After discussing the minor effedt of this deviation request,
Councilman Sundy moved the deviation in setback regulations be
granted the Seacre st Hotel. Motion was seconded by Mrs. Woe~zle
and unanimously carried.
Mr. Lawson repdrted that the Thomas J. Edwards subdivision
water supply layout was approved-by the Planning Board.
Motion was made by Mrs. Woehle that the Council accept
their recommendation and approve the plat. Motion was seconded
by Mr. Sundy and unanimously carried.
Motion was made by Counc~ilman Sundy that bills in the amount
of ~21,248.13 be approved. Motion was seconded by Councilman
Allen and unanimously carried.
A proposal of Glenn-Moore-Hertz to purchase Lot. 7, Block 87,
was .hear,d,, this Lot 7, being owned by the City of Delray Beach.
The Council declined to favor the sale of this land but
suggested that Mr. Hertz might propose a short-term lease if his
company favored such a plan.
OCTOBER 26, 1954
The Plumbing Board's recommendation that James Priest be
appointed to the Board to fill the Master Plum~er vacancy
left by V. A. Genton's resignation was accepted. Motion was
made by Councilman Sundy that the zecommendation be accepted
and appointment effected. Beconded by Mr. Allen and unanimously
carried.
The City Clerk suggested that a date be established for
the cremation of the 1950 Issue of Special Tax Revenue Certifi-
cates (~42,000.00) together with all coupons related thereto,
which issue has been retired in its entirety.
Councilman Sundy moved that same be cremated following
the next Council meeting to be. held November 9, 1954. Motion
was seconded by Councilman Allen and unanimously carried.
Mr. Lawson re~orted that he has received the report from
the Swimming Pool Uommittee but that he was awaiting the reports
from all other committees in order to submit a consolidated
report thereof to the Council.
Mrs. Woehle stated that inasmuch as NE 2nd Avenue paving
project by the County was ending at NE 2nd St. she felt that
it would be advantageous to install curbing between 2nd and 3rd
Streets, on the east side of 2nd Ave., in order to avoid drain-
age difficulties at the new A & P 8tore.
Mr. Lawson advised that he would contac~ the land o~ers
involved regarding poe slble installation of such cur~ing.
The ~ity Manager was instructed to secure a survey and plat
for the colored cemetery as the Mayor was most desirous of main-
taining records thereof, which have been neglected for the past
25 years.
Mayor Strong expressed her desire that any possible future
action be taken to obtain r~ht-of-way in order that NW 7th Ave.
proposed and needed street might be created.
Mayor Strong suggested that a change of ordinance governing
zoning changes permitting same to be made the year a~ound, rather
than December through April as heretofore, and the matter was
referred to the Planning Board for consideration.
Mayor Btrong also recommended a change in ordinance governing
time limit for filing applications for Councilman which ordinance
now reads, in effedt, midnight of the last day for filing, whereas
the Mayor's reco~nendation is that such filing time should be
confined to the City Hall working hours, with a possible limita-
tion of 5:00 of 6:00 P.M.
The city Clerk read a proposed resolution pertaining to
possible sharing, with municipalities, of the gasoline tax.
Councilman Allen moved that the resolution be adopted which
was~ read as follows:
SOL ION NO. 935
A RE~OLUTION OF THE CITY COUNCIL OF THE CITY OF DELRAY
BEACH, IN PAEM BEACH COUNTY, FLORIDA CONCERNING DIVISION
OF A PART OF SASOLINE TAX FOR MUNICIPAL PURPOSES
WHEREAS, the City of Delray Bead,,in Palm Beach County, Florida,
in common with many small towns throughout the State, is faced
with the problem of providim~ municipal benefits, such as street
improvement, street repairs, fire protection, police protection
and others, with adequate income; and
WHEREAS, there are many small homes in Delray Beach, and in
other similar communities, whose owners are in some cases par-
tially, and in many cases wholly exempt from the payment of any
1954 .
taxes, due to homestead exemption; and
WHEREAS, therefore, part of the financial difficulties
of the small towns aforesaid is due to the lack of taxing power
on homestead property; and
WHEREAS, all automobiles use the public streets' of the
municipalities, whether such cars Oe locally osned or transient
cars; and such streets have to be maintained for the use of all
cars; and
WHEREAS, all cars pay the tax on gasoline; and some of the
ga~ line tax could and ought ~o be used in repairing the streets
such cars wSar out, ~ therefore
BE IT RESOLVED BY THE CITY COUNCIL OF THE CITY OF DELRAY
BEACH IN PALM BEACH COUNTY, FLORIDA:
Section 1. That the City Council does hereby go on reco~d
as favoring legislation at the coming session of the Florida
Legislature, which would allocate to the various municipalities
of the State a fixed portion of the gasoline tax (perhaps one
cent per gallon) the same to be used by the municipalities for
the purpose of maintainSng, repairing and constructing streets
within such municipa~litiy.
Section 2. That a copy of this resolution be sent to the
Flo'rida League of Municipalities, the Palm Beach County Legis-
lative Delegation ar~ the Palm Beach County Comission.
Section 3. That copies of this Resolution be furnished to
such other municipalities as may be determined,
PASSED AND ADOPTED this 26th day of October A.D., 1954.
/s/ Catherine E. Strong
Mayor
/s/ Glenn B. Sundy
Alma K. Woehle
W. Cottingham Allen
Me~ers o~ Council
ADOPTED: October 26 1954
/s/ ~.D. Worthing
City C lark
The motion to adop~t the foregoing resolution was seconded
by Mrs. Woehle and unanimously carried.
The meeting then adjourned.
APPRO VED~