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'i .� !kk �. �:�;��'•. �y�i}"•'�s��, �:�j���'�tF}R• � R� �y�h:�� ;�.c?;��s�+�,��.�'����.� i <w.ixifl",,:'X : �_f,3.F.� �-r�js� ., , � �l�;k��4(�,;7���rl�;��' 3. , ���"�� .;;s';�r`t�3;���;�'._ k v , a., y. ' ,�`4� �'��'�'f }srr:�d��°�*,',1 t��:& r, ,,� . � �,�'��r'=, ;i �r�.? .��-': � � J �'af �,`,�1..���}r i5 � �'� yrti. s ,�� �, ��k�ii :Te,'�`�`�'�'+'�!""��'� .� , • , � .� , ,y, a�4�'�. �ii! ,. , •- :ti ' � � _ �,",�i? ;.� ' 1!'t' �H :�n'��f}Nzw:jS.'.e�r�'ja;f�p� ... �'• ' _ � . •. . ' ^�+1. .. ' .... � . ' ' ___'. ' , ��_ • r. � � ' ' • � S. o-: ..:. i-+�r-�..—... . � . • .x. • � �L�'y�"hy -� LL .u..s,�, � "•V�' , �' , 'ti'" . � ry '•., ..r+' { 4�� n �Y.•w'�L,A.[!'.:.i�- .., :�{�.•, .. � ' -Y .?Y�{ �... ,n.� i2�' ��T •:n'�r'-j'x f' ,7�1�,t""'�C�•.�::'��•>�.II!'�[;:ej,-r.i, w .. "` :-ef...��"';,��i_i�.• 'V ..'r�� �.� "i�•.. s•.,:.,�•,'`{H�.M.s� ,1•:?: . ..'-�S�r.:wTKLe'v.. , � j •t�'�.7•1?',.'�eii►I'"'ar� s•�+s:• .. :t: . ..,. � �' � • ' � ' �� ..4'w�l�'L IM' ��... e'i _ "!�!�'!'�^'�� � ��~A. �.Y�-rr..�:Tffl'.'t r�?f..n.�.�,. n?I�:. .�,"5'L .. fai.���':_.�LFt`b.s..'� �. . .'.Tv." 4�tila��.t� � � yy The Cii:y Mana�;er commen�ed an e�-�imated versus actual rev�nueg and r�uesti.aned �he �pparer►t discrepancy (on Pag� F-].0) invo�.va.ng �he ci�;arette ta�. Althau�;h Mr.. Turnburke adr�it�ed that he dicl nat �cnoca haw �l:ha� �ax fi�urc had been calaulai:er], Mr. i�owrey said tlyis dai.i�erence had resul�ed because of uncer�ain�y about sta�e revenue shar�.n�, a� -�Zie time the �bud�c� was bein� �repared. Commissioner Rankin as�;�d if fihe Coun�y col�.ec�ed de7,inquent proper�y taxes �nd if ca3.culativns a� �h�se �axes were cumula�ive or concernecl only �he �.977.-73 per�.ad. The Ca.�y A��tax�ney s�id th� taxes wc�re co�.:lected by �he County and pertained •Eo �hat bud�;et year. The Ci�y tlana�er no�ed that the Ca.ty also had collec�er� a very pood p�rcenta�e o� delinquen� taxes invQlvin�; prev��us years. 1�Ir. Turnburke said that some ye� au�s�andinp •�axes invalved personal property and, as such, cau�.d be nearly impossib7e to avli.eat, Commissioner Wi.].��.ams asked iF the aucli��rs had compared �isca3. items inva].vin� thc City �o those invo�.vin� nor.mF �rom around -�he coun�ry, especia].I.y far citias oi sa.milar size. Mr. Turnburke said no comparison had been made because of l�ck of simzlarz��.es invo�.vin� the citi�s. The City �danager na��d that such com�ari�sons are reZa�ive3.y new and enenunter ser�ous prabl.ems of particular practa.ces and terminology. '' Mr. TurnUurke saa.d h�.s firr� had selecteci Sarasota as bea.ng p.robab�.y •the nearest city co�nparab].e La Cleararater. Tlze City Manager nated -�ha� tha City has a cer�a.£icate o�' confarmance ta na�ional�.y accep�ed xecaun�i.n� praatices and uses -�h� Municipa]. i'inance Ofi�.cr�rs Association Char� of Accounts, but that it�ms char�ed a�aS.ns� �he�e accounts rni�ht differ considerabiy bet�reen �ih� City and other ci�tzes. Mr. Lowr.ey asiced Mr. Turnburke �.i a l�,s�: o� exce��ians r��;arda.n� -�he City's 1972-73 Fin�ncial lieport was ava�.lable. Mr. Turnburke repZied �ha-� there wou�.r3 b� a clelay in ob�aa.na,ng this lis�: bu� �ha� his �a.rm's aud�.t inciica�ed i�o evidence o� �ai�ure o�' �he Gity' E accounta.n� sys�tem. This audit showed� a.n �his regard, �ha� only special areas rec�uzred special at�en-�ion. The Ci,�y ??ana�er noted �lza� every audit he was �amilar with �nvoJ,ved suah a J.is� and -�hat a �:ommon compl�in�t in th�.s re�ard caas �he inad�c�uacy of accounting for ma�able proper�y such as -rypPwr�.ters. T}�e riayor opened tl�e ma��ex� to ques-�ions by the audience. Thereupon, Mr. Charles Fzn�on asked why surp3.us in funde from parking aren't al�oca�ed ta General Revenue a� in pas�t year� rather than be�ng tied �tp in a].}.ocatians �or parltin� fac�.�.ities. The Finance D:i.rector said these funds cou�d be transferred in�o Genera]. Revenuc bu� �rospecti<ae iieed f.or �uture parkin� faai].i•ries had r�sul•i:ed in �:he presen� tie-up. tIe no-��d t��at �hey ilad b��n :invested in purchases o� U.S. Treast�ry F3onr�s. Mr. Fini:�n �hen as}ced abou� comrr�vn 5'�OC]C5 contained in the pcnrio�i fund. Mr. Loc,trey said �h�sc s�ocks had been purchased by tlie Ci�y in 196� during a p�arS.od o� �.ow stock pri�es and that �:he Ci�y is qui�e res�ric-�ed a� to such purehase�. '�hese res�tra.etions � he sai.d�, involve p�rcenta�e af the pension f�nd inves�tabl.e a.n �tocks, earning r.ecords arrd dividends records. The Mayor asked if there were any �urther c�ues�ians regarding �he Pinancia� Repor�, There were none; sn the next topic was cansidered. TOI'�C 2 - $5��,0O�OOU C0�•].�7r..1ia17:y $��900�000) t3�i�.ity `�ax Hnnd Tssue. Need for Jetty and Dred�in� Projsat to t•faintain and Preservc, �h� Clearwater Pass �3rid�;e. Th� Ci�y ��Eana�;er x�eacl the ti�l.e of �:h�.s tapic. There- upon, the Ci�y £n�;ineer cammented on the Clearwater Pass Dx+i.d�e, kie �ai.d a rou-�ire inspect�on severa� years a�;o revea3.ed �hat severa�. pa.l� bents on this l�ri.d�e had �roded and, suhsequen��.y, a periodie ins�ection showed 4ha� tha.s ty�e nf situation had almos� made necessary the cic�sa.ng of brid�e �a traffic. He par�icu�.ar3.y corunented upan tha 2. .y��� i ... .+.�-�y�,;�� ,.' . p �y� � a.,.r,,-���,';�E ;r;r��..���,.; Ts'�'�"�L� ".��-�,'L,w1. '• "� •X:. :.�SA''..le�3ii�...�::',�!'. ?�^'-"-`-':'-tt$'1��i �� 7. :�"'�Y�'y "t�7.t':^ �.._ rt.�, w�,..» �;- , ;`'.. y�� iti i .�'a L ��`• '!.li�-. f; � �.t�, }r� ,.•�:h'y:.S'S�,.er'.�:Cf�� ;1:�'. .�}, '.ii:� '`�: .. i,�. . . .. . . , . '�t�., . ... . 3-25-'!4 out tn� ,. . : : , .> ..i � ,;, i , .•. ;�'��' ' t�`.. :; . .•�' ^ , ry' �L.:. -. i.�, ; : f 9': ��.`4� iri...r '`���.'. :�`;'.`�°"y'F"F?':�.`IgY"`^.3'.:;S.H�. i .. ...i....,.,-'-.td�;..a.� �'1 f;tie+.' ?. �5t�� f' ..,li.,� .'a � :1��~�I ��s.i" �>'��:�.:�.�� • [r.�ri^...: ..s_ . . � . . , .F..r .��r.l:. a � �rt .; 1.yur�. � e , _.. �.. :° � � sC4uriii� �ction - a subj ect af a s�:udy by the Goa��a�. and Oc�ana�raph3,a �n�ineering Lai�or.a�ory af the Univer�zty of �iorida, dura.ng wha�ch a ac�1c macle�. was u�ed. :Ie no�Ad �ha� Sand Ke� is c:ons�ant7.y accre•�a.n� land �hereby n�ir. rnw�.n� tl�e pass which d�epens i� and a.ncrcaaee scourinp, ac�ioii. �'he Co�a�al Lal� stUdy 3nda.aa�ed need for dred�in� �h� p�r�s an3 construc�ing a je�-�v to maintai,n i�. Mr. I3��:�1e no�ted �1}a� insuranae companies hac3 refused �to renew �he po].icies on t�ic bri.d�e and tiia�: insuranae was �'�.na].ly obtaa.ned �rom I,].oyds o� Lnndon, whieZt pal3cies are to c�xpire iti I�Iay �tnd June of thi� ye�r. ile said no pile ben�:s were endan�;ered nota bu� �ha� several. �howed evidene� of �h� �c:oura.nt;• Iie ��.ici fil�a�t �he C�.ty wi].1 prabably recea.ve Inter. naJ. xniprov�men�: Ao,�rc� apprava�. soon for construc�ian af t]iE �et�y. ii� Gdded that a ' subs�tan�ia]. �ar t of �he j�ti:y mus� be compl��ted before drerlging is �ie�;un, and �hat b�.ds on �he �et��y have i�cen take�, to substan�ia-te prices on �the banct issue. �•i�-�erial from dred�ing would create at�ou-t: :�Q acres of �ubl.ic (he emphasY.�ed �:h�.$) beach, awned and main�a�.ned by �he County, besides � px*nt�cfiiRg the bric��e. kiG no�;er� tha-� a je�ty wa.�.�. e].ima.nate ds£lec�ion oF curren� �.nto thP s�uth end o� tlf� b�ach and thereby help to pr�vent �courin�* �a-�i4n, �:hus e�.7.ma.na��n�; -�he ma]ora.ty oi prob�ems �aca.n�; mwteJ. �acS.la.•L-i.es -�izers. i�Ic ac��ied •Zhat dz��dg.in�; ;aoulr� no� be a.n �h� sou�h b�a�l� area. ile said otheri �rosioj2-prc:venting methods at�em�tcd by hi� cje�artmc:n� inc�.uded �]�e p1.an�:in� oi' sea oa�s. {Ie noted �thdt tha.s heach�- building pro�ec-� wzz�.�•be a�nducted joint].y by t3ie City anrl Coun�y. Brief C]7r��r.o�o�;y of Evc:nts Tnva�ving The Acqui��ion of 5and Key. P.�sistant Ci-�y hianagnr Jef� Bu�Zer taas ca�.Z�:d upar� }�y �he Ca��y manager �o de�iver a chrono�ogy re].d�in� tn the Ci�yts acqui.sita,on o� Sand Key. �•ir. Bu��.�r s�id inpar�:an�t pnints regarding Sancl Key inc�.ur3ed lack a.� coaneration be'tween two i�edera�. apencies (Dep�rtmen� of t3�e Tnteri.or ar�d Hougi.ng and Urban bevelo�ment); i:hP key�s purchase by Uni�ed Sta�es S�es:J. L'arPor, ��ic�n�, connect�.on witli inain�.ana proner�y, accr.e�a.on� re:ciuced �ed�ral .Cundin�;, Zack of stat� funcis, and coun�y-aity atmcr. sltip. Tlie I��yor no�:ed �iie zmpor�anae of the fact tha�, 3�ec:ause of` In�crnal Revenue 5erv�.c�: r�:quiremen�:s, the a�ea CAU�.fj ttia�t be �livided hu�: w�s �old as a s�,np�.e--p3.ece ok :�anc�. Sand i�ey 1.and, Mr. 13ut�er no'�ed, has sa.nce beFn divided �.n�:o several pi.eces arta the Ci.�y, ha.va.ng recea�,ve� a federaZ �rant �.� aG7Q, (TDD, mue•r - in orcler �o obtain �and Pa�st ai Gulf 13aulevard - i.ssiie bands �o�aiiin� $�30,000. The t4ayor noted that �fi�s section of Sand Key woul.d be preserved for p�hlic beacl� �nd park .fac�.3�i-��as, rather -�han �ar commercial purposes. He said i� seemed desi.rable that the Ci�y have soniething to s3z�c�� for its ir�vestment. F:e add�d �hat � PrQnQ��� was made that a sma17. boat marina be ereated there. Commissa.�ner 6Jillxa�ns n��ed that �he Ci-�y wi11 Prav�de po�iae px�otecfii.on to tite entira are� Qince i,t is al.l witha�n �h� C�.�y lima.�:s. Deci,cion to Use U-ti].ity TaY Bonds Ra��ier Than to Re�inanee �he I3ridp,e. Pinance Direc-�or I,owrey handed ou-� copi�s o� h�.a report, of March 25, 1�374, re�;ax�da.ng the propased Uti:l.i.�y Tax f3ond Issue. i3e nofied he had recomm�ndecl -�h�.s i.ssue because, accox�din� ta th� �terms o�' the ori�in�l brid�e bond ordinance, i.t w!s 3.mpossible �a is�un addi.�iona�, brid�e bond� on a parit,y 'wi�h the ari�;inal issue. These additiona�. bonds must be back�d hy secondax�y �ledges or �.i.en� an Urz.dge assets and revenues and by aome o�her �ource af r:i�y x�evenue, most �uital��.e source bea.ng u�il3,�y t�xes. 1�Ir. L,00mis Lecdy, Ci�y bond cansuZ�an�, noted th��t, uild�r present circumsfiances, �he Ci�y iu no� permitted to i.ssu� addi��.ora1 bonds that ar� backad by brici�e revenues. 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