HomeMy WebLinkAbout03252013 PR AgendaHOME OF PELICAN ISLAND 1225 MAIN STREET 0 SEBASTIAN, FLORIDA 32958 TELEPHONE (772) 228-7052 o FAX (772) 228-7077 AGENDA CITY OF SEBASTIAN RECREATION ADVISORY COMMITTEE March 25, 2013
6:00PM 1) Call Meeting to Order 2) Pledge of Allegiance 3) Roll Call 4) Approval of Minutes: February 25, 2013 Regular Meeting 5) Old Business: 6) New Business: 7) Input from Public
8) Chairman's Matters 9) Member comments 1 0) Staff Comments 1) Update Greenway Signs 1) FY14 CIP Discussion A.) Dog Park Slab B.) Racquetball Courts C.) Community Center 11) Set next
meeting date and agenda 12) Adjourn ANY PERSON WHO DECIDES TO APPEAL ANY DECISION MADE WITH RESPECT TO ANY MATTER CONSIDERED AT THIS MEETING (OR HEARING) WILL NEED A RECORD OF THE PROCEEDINGS
AND MAY NEED TO ENSURE THAT A VERBATIM RECORD OF THE PROCEEDINGS IS MADE, WHICH RECORD INCLUDES THE TESTIMONY AND EVIDENCE UPON WHICH THE APPEAL IS TO BE HEARD. (286.01 05 F.S.) IN COMPLIANCE
WITH THE AMERICANS WITH DISABILITIES ACT (ADA), ANYONE WHO NEEDS A SPECIAL ACCOMMODATION FOR THIS MEETING SHOULD CONTACT THE CITY'S ADA COORDINATOR AT 589-5330 AT LEAST 48 HOURS IN ADVANCE
OF THIS MEETING. 1 of 5
RECREATION COMMITTEE MEETING MINUTES FEBRUARY 25, 2013 The Sebastian Parks and Recreation Committee was called to order by the Chairman. Roll Call was taken and the following members
were present: Mr. Tenerowicz, Mrs. Webster, Mr. Simpson, and Mrs. Flescher. Mr. Sims and Mrs. White were absent excused and Mr. Lucier were absent Staff members present were Linda Kinchen,
Secretary; AI Minner, City Manager and Chris McCarthy, Parks Superintendent APPROVAL OF MINUTES Mrs. Webster made a motion to approve the minutes as amended from the January 28, 2013
meeting. Second by Mr. Tenerowicz passed unanimously. OLD BUSINESS -1) BIKE PATH MAP UPDATE Mr. Minner gives a brief update and says council will have to decide how many signs go up.
Mrs. Flescher asks if we can put a slot for the maps for people to take on the sign. Mr. Minner says no problem. He recommends signs go at Stormwater Park, Hardee Park, Riverview Park,
Barber Street for the large ones. Smaller signs could go in the highlands at 510 and 512, Barber Street and 512, Schumann, Lake Street, Periwinkle and City Hall. The committee agrees.
Mrs. Webster likes small angled ones. Jim Sunnycalb says the Natural Resource board has a website which would be a better place then putting signs up -Mrs. Flescher asks if websaite
can be put on the map somewhere. Mr. Simpson says need to add restroom locations also. All of the members agree on size. 2) EASY STREET LIGHTS UPDATE Chris says manufacturer says led
lights are better-Mr. Minner says we tried to keep it low and it didn't work out so we will be changing them out and manufacturer will split the cost. 3) PING PONG TABLES Mr. Simpson
says committee should go around to parks and see where and ifthey will be used. He says can put near the tennis courts and volley ball courts. Mr. Tenerowicz asks if there is one at
Riverview park Chris says a checkers table is there but never sees anyone use it. Mr. Tenerowicz says we should talk about it at a later date Mr. Minner 2 of 5
Parks and Recreation Minutes February 25, 2013 Page Two says can talk about it at CIP Time. A motion to table for a later date was made by Mr. Tenerowicz seconded by Mrs. Webster, Passed
unanimously. 4) DOG PARK BRICKS Mr. Minner explains how the bricks work at Veterans Memorial -The cost to the city would be for the concrete work and purchase of the bricks -They are
exchanged out when purchased after being engraved. Mrs. Flescher asks if we put the slab down must we put the bricks in right away. Slab has a useful purpose to fix the mud hole -do
we want to make this a revenue venture for the City or no profit. Mr. Minner says he feels the mud bog needs to be fixed -Maria from the Dog Park says people have a different opinion
says people don't want this would like money spent elsewhere -she says only knows of one person who would buy a brick. Mr. Simpson says probably won't sell 1800 bricks Mr. Tenerowicz
asks can't we do a French drain to fix the problem and Chris says there is one already and it is not working. Jim Sunnycalb says you can't please everyone-handicap parking with a chair
doesn't want to go through a mud hole. If nothing else -we should put in the concrete slabs to fix the mud hole also he says benches are needed at Schumann park and hasn't been addressed
for racquetball he doesn't like the ping pong table idea feels it is a bad idea. Bob Faust says the wall at Schumann tennis courts is not good for the practice and feels a racquetball
court is necessary. He will bring pictures to the next meeting with costs He says there is minimal upkeep to a wall. Older residents like the wall to warm up at Tennis courts Mr. Simpson
says please bring the pictures. The problem with a wall at Schumann is practice is in a court and we spend more time chasing the ball then practicing -Multi purpose racquetball, squash,
handball court works with one or two people -low maintenance -Mr. Simpson will put on next meeting for location and use. Will wait on bricks does the committee want to take care of the
mud issue. Mr. Tenerowicz asks will it help-Chris says yes-Mr. Minner feels it is a good idea. Mr. Tenerowicz is in favor to fix but will water cause more problems elsewhere. Mr. Simpson
says it is a nice feature for bricks but no worth costs we should table this as well and take a second look next month during the CIP discussion. 5) COMMUNITY CENTER PLAYGROUND Mr. Minner
is looking for ideas based on the sample playgrounds submitted This will have to be formally bid out so the system may be a little different. Mrs. Flescher says it 3 of 5
Parks and Recreation Minutes February 25, 2013 Page Three should be a 2-12 year old system per Kathy Falzone-Mrs. Flescher feels Playground should be put in but paint inside should also
be done and look at other enhancements. Mr. Minner says Mrs. Flescher would like us to build a new community center with a commercial kitchen-office and area for a playground. Mr. Minner
says Bill Schulke would like to show the committee plans he has from years ago for the area where the old building department used to be. He suggests adding a center section to the two
buildings there and making one big building. A) Do we need it B) What should it look like C) Can we use Recreational Impact Fees Mrs. Flescher would like CIP to reflect improvements
or a new building Mr. Schulke give out a plan to the board for 7000sf 2520 is the court yard from 9/26/06 plans says old Council Chambers could be refurbished or the Community Center
needs a facelift but can't use Rec Fees for maintenance. If you build a new one fees could be used. Mrs. Webster says any Community Center needs a kitchen so adding to the old buildings
would not work. Chris to measure the current community Center and bring back to the next meeting. Mr. Minner says adding to the old buildings has merit. Mrs. Flescher says is this more
economical then building a new one mr. Minner says we should have these discussions in the CIP process. Mr. Simpson says we will talk more about it-says do we hold off on the playground
Mr. Minner says put in the playground now this wouldn't happen till 2015 if everyone was gungho Mr. Minner will bring up under his matters at Council. Mrs. Flescher says air conditioner
sticks out -steps have no railings need covered picnic tables inside the fenced area along with two benches. Repair the basketball court and keep the balls at the community center and
ask about relocating the utility pole -Mrs. Flescher asks for a sign Chris says pick the playground items and we can go out for bid and bring back the proposals. Mrs. Flescher says as
long as it is up to 12 years -likes the Canyon Ridge system -all agree. 6) SCHUMANN PARK UPDATE Mr. Minner says almost done then will be starting at the Dog Park PUBLIC INPUT: Maria
reminds Chris about two trees -he says he is taking care of it. 4 of 5
Parks and Recreation Minutes February 25, 2013 Page Four Mr, Sunnycalb -Great news about a dog park in Vero Beach -A group in Vero want to start a dog park can they call AI or Chris-Mr.
Minner says yes. Mr Simpson says you can go to Parks and Recreation in V ero also -Mr. Sunnycalb says told them they need council to approve. The Parks bring people into the City per
Mr. Sunnycalb and the play equipment is good for that the Pirate Ship is great people are taking pictures at Easy Street the bird house is gone but the pole is still there -Chris will
check. CHAIRMANS MATTERS: Is it possible for Stonecrop to remove the signs for canoe and kayak access only instead of no parking-Mr. Minner says we need to revisit as a park needs public
meeting Mr. Simpson asks about an email he got to remove oyster shells at Riverview Chris says DEP to advise if it is okay to remove-Mr Simpson says a bike rack is necessary. MEMBERS
MATTERS: Mr. Tenerowicz agrees with Mrs. Flescher on community center we need to do something. Mrs. Flescher would like a brochure holder outside the community center -Pelican sign deteriorating
Mr. Minner to check. Mrs. Webster in agreement with community center improvements-has an issue at the ballfield -field 4 parking problem -wants no parking signs on fence or by the trees
to allow for ambulance access She asks Chris about recycle bins -Mr. Minner says hold off its in the new franchise agreement -asks about picnic tables and canopies. STAFF COMMENTS: None
Next meeting March 25,2013 With no other business to come before the Parks and Recreation Committee, Chairman Simpson declared the meeting adjourned at 8:10 PM. Approved March 25,2013
Regular Meeting. By __________________ __ Matthew Sims, Vice-Chairman, Parks and Recreation Committee 5 of 5
RECREATION COMMITTEE
MEETING MINUTES
FEBRUARY 25, 2013
The Sebastian Parks and Recreation Committee was called to order by the Chairman.
Roll Call was taken and the following members were present: Mr. Tenerowicz, Mrs.
Webster, Mr. Simpson, and Mrs. Flescher. Mr. Sims and Mrs. White were absent excused
and Mr. Lucier were absent Staff members present were Linda Kinchen, Secretary; AI
Minner, City Manager and Chris McCarthy, Parks Superintendent
APPROVAL OF MINUTES
Mrs. Webster made a motion to approve the minutes as amended from the January 28,
2013 meeting. Second by Mr. Tenerowicz passed unanimously.
OLD BUSINESS -
1) BIKE PATH MAP UPDATE
Mr. Minner gives a brief update and says council will have to decide how many signs go
up. Mrs. Flescher asks if we can put a slot for the maps for people to take on the sign. Mr.
Minner says no problem. He recommends signs go at Stormwater Park, Hardee Park,
Riverview Park, Barber Street for the large ones. Smaller signs could go in the highlands
at 510 and 512, Barber Street and 512, Schumann, Lake Street, Periwinkle and City Hall.
The committee agrees.
Mrs. Webster likes small angled ones. Jim Sunnycalb says the Natural Resource board
has a website which would be a better place then putting signs up -Mrs. Flescher asks if
websaite can be put on the map somewhere.
Mr. Simpson says need to add restroom locations also. All of the members agree on size.
2) EASY STREET LIGHTS UPDATE
Chris says manufacturer says led lights are better-Mr. Minner says we tried to keep it
low and it didn't work out so we will be changing them out and manufacturer will split
the cost.
3) PING PONG TABLES
Mr. Simpson says committee should go around to parks and see where and ifthey will be
used. He says can put near the tennis courts and volley ball courts. Mr. Tenerowicz asks
if there is one at Riverview park Chris says a checkers table is there but never sees
anyone use it. Mr. Tenerowicz says we should talk about it at a later date Mr. Minner
2 of 5
Parks and Recreation Minutes February 25, 2013 Page Two
says can talk about it at CIP Time. A motion to table for a later date was made by Mr.
Tenerowicz seconded by Mrs. Webster, Passed unanimously.
4) DOG PARK BRICKS
Mr. Minner explains how the bricks work at Veterans Memorial -The cost to the city
would be for the concrete work and purchase of the bricks -They are exchanged out
when purchased after being engraved. Mrs. Flescher asks if we put the slab down must
we put the bricks in right away. Slab has a useful purpose to fix the mud hole -do we
want to make this a revenue venture for the City or no profit.
Mr. Minner says he feels the mud bog needs to be fixed -Maria from the Dog Park says
people have a different opinion says people don't want this would like money spent
elsewhere -she says only knows of one person who would buy a brick.
Mr. Simpson says probably won't sell 1800 bricks
Mr. Tenerowicz asks can't we do a French drain to fix the problem and Chris says there
is one already and it is not working.
Jim Sunnycalb says you can't please everyone-handicap parking with a chair doesn't
want to go through a mud hole. If nothing else -we should put in the concrete slabs to fix
the mud hole also he says benches are needed at Schumann park and hasn't been
addressed for racquetball he doesn't like the ping pong table idea feels it is a bad idea.
Bob Faust says the wall at Schumann tennis courts is not good for the practice and feels a
racquetball court is necessary. He will bring pictures to the next meeting with costs He
says there is minimal upkeep to a wall. Older residents like the wall to warm up at Tennis
courts Mr. Simpson says please bring the pictures. The problem with a wall at Schumann
is practice is in a court and we spend more time chasing the ball then practicing -Multi
purpose racquetball, squash, handball court works with one or two people -low
maintenance -Mr. Simpson will put on next meeting for location and use.
Will wait on bricks does the committee want to take care of the mud issue.
Mr. Tenerowicz asks will it help-Chris says yes-Mr. Minner feels it is a good idea.
Mr. Tenerowicz is in favor to fix but will water cause more problems elsewhere. Mr.
Simpson says it is a nice feature for bricks but no worth costs we should table this as well
and take a second look next month during the CIP discussion.
5) COMMUNITY CENTER PLAYGROUND
Mr. Minner is looking for ideas based on the sample playgrounds submitted This will
have to be formally bid out so the system may be a little different. Mrs. Flescher says it
3 of 5
Parks and Recreation Minutes February 25, 2013 Page Three
should be a 2-12 year old system per Kathy Falzone-Mrs. Flescher feels Playground
should be put in but paint inside should also be done and look at other enhancements. Mr.
Minner says Mrs. Flescher would like us to build a new community center with a
commercial kitchen-office and area for a playground. Mr. Minner says Bill Schulke
would like to show the committee plans he has from years ago for the area where the old
building department used to be. He suggests adding a center section to the two buildings
there and making one big building.
A) Do we need it
B) What should it look like
C) Can we use Recreational Impact Fees
Mrs. Flescher would like CIP to reflect improvements or a new building
Mr. Schulke give out a plan to the board for 7000sf 2520 is the court yard from 9/26/06
plans says old Council Chambers could be refurbished or the Community Center needs a
facelift but can't use Rec Fees for maintenance. If you build a new one fees could be
used. Mrs. Webster says any Community Center needs a kitchen so adding to the old
buildings would not work. Chris to measure the current community Center and bring
back to the next meeting.
Mr. Minner says adding to the old buildings has merit. Mrs. Flescher says is this more
economical then building a new one mr. Minner says we should have these discussions in
the CIP process.
Mr. Simpson says we will talk more about it-says do we hold off on the playground Mr.
Minner says put in the playground now this wouldn't happen till 2015 if everyone was
gungho Mr. Minner will bring up under his matters at Council. Mrs. Flescher says air
conditioner sticks out -steps have no railings need covered picnic tables inside the
fenced area along with two benches. Repair the basketball court and keep the balls at the
community center and ask about relocating the utility pole -Mrs. Flescher asks for a sign
Chris says pick the playground items and we can go out for bid and bring back the
proposals.
Mrs. Flescher says as long as it is up to 12 years -likes the Canyon Ridge system -all
agree.
6) SCHUMANN PARK UPDATE
Mr. Minner says almost done then will be starting at the Dog Park
PUBLIC INPUT:
Maria reminds Chris about two trees -he says he is taking care of it.
4 of 5
Parks and Recreation Minutes February 25, 2013 Page Four
Mr, Sunnycalb -Great news about a dog park in Vero Beach -A group in Vero want to
start a dog park can they call AI or Chris-Mr. Minner says yes. Mr Simpson says you
can go to Parks and Recreation in V ero also -Mr. Sunnycalb says told them they need
council to approve.
The Parks bring people into the City per Mr. Sunnycalb and the play equipment is good
for that the Pirate Ship is great people are taking pictures at Easy Street the bird house is
gone but the pole is still there -Chris will check.
CHAIRMANS MATTERS:
Is it possible for Stonecrop to remove the signs for canoe and kayak access only instead
of no parking-Mr. Minner says we need to revisit as a park needs public meeting
Mr. Simpson asks about an email he got to remove oyster shells at Riverview Chris says
DEP to advise if it is okay to remove-Mr Simpson says a bike rack is necessary.
MEMBERS MATTERS:
Mr. Tenerowicz agrees with Mrs. Flescher on community center we need to do
something.
Mrs. Flescher would like a brochure holder outside the community center -Pelican sign
deteriorating Mr. Minner to check.
Mrs. Webster in agreement with community center improvements-has an issue at the
ballfield -field 4 parking problem -wants no parking signs on fence or by the trees to
allow for ambulance access She asks Chris about recycle bins -Mr. Minner says hold off
its in the new franchise agreement -asks about picnic tables and canopies.
STAFF COMMENTS: None
Next meeting March 25,2013
With no other business to come before the Parks and Recreation Committee, Chairman
Simpson declared the meeting adjourned at 8:10 PM.
Approved March 25,2013 Regular Meeting.
By __________________ __
Matthew Sims, Vice-Chairman,
Parks and Recreation Committee
5 of 5
CRY OF
SEBASTIAN
HOME OF PELICAN ISLAND
To: City Council
From: Ken Killgore, Finance Director
Date: March 20, 2013
Subject: Comprehensive Annual Financial Report for FY2012
Enclosed is a printed copy of the City's Comprehensive Annual Financial Report
for FY2012, as well as a letter to the City Council from the City's auditing firm.
No action is expected from the City Council regarding the letter. It is just a
requirement by their professional standards that the letter be provided to you at the
time the audit is completed.
The printed Report will be formally presented by the auditors at the March 27th
City Council meeting.
Please let me know, should you need any further information.
Cc: City Manager
City Clerk
Director of Administrative Services
rrttFkehrnann Rehmann Robson
5070 North Highway A1A
Suite 250
Vero Beach,FL 32963
Ph: 772.234.8484
Fx: 772.234.8488
www.rehmann.com
COMMUNICATION WITH THOSE CHARGED WITH GOVERNANCE
UNDER SAS NO. 114
March 12, 2013
To the City Council
City of Sebastian
We have audited the financial statements of the governmental activities, the business-type activities,
the aggregate discretely presented component units, each major fund, and the aggregate remaining
fund information of the City of Sebastian (the "City") for the year ended September 30, 2012, and
have issued our report thereon dated March 12, 2013. Professional standards require that we provide
you with the following information related to our audit.
Our Responsibility Under Auditing Standards Generally Accepted in the United States of America
and OMB Circular A-133
As stated in our engagement letter dated March 12, 2013, our responsibility, as described by
professional standards, is to express opinions about whether the financial statements prepared by
management with your oversight are fairly presented, in all material respects, in conformity with
accounting principles generally accepted in the United States of America. Our audit of the financial
statements does not relieve you or management of your responsibilities.
In planning and performing our audit, we considered the City's internal control over financial reporting
in order to determine our auditing procedures for the purpose of expressing our opinions on the
financial statements and not to provide assurance on the internal control over financial reporting. We
also considered internal control over compliance with requirements that could have a direct and
material effect on a major federal program in order to determine our auditing procedures for the
purpose of expressing our opinion on compliance and to test and report on internal control over
compliance in accordance with OMB Circular A-133.
As part of obtaining reasonable assurance about whether the City's financial statements are free of
material misstatement, we performed tests of its compliance with certain provisions of laws,
regulations, contracts and grants, noncompliance with which could have a direct and material effect on
the determination of financial statement amounts. However, providing an opinion on compliance with
those provisions was not an objective of our audit. Also, in accordance with OMB Circular A-133, we
examined, on a test basis, evidence about the City's compliance with the types of compliance
requirements described in the U.S. Office of Management and Budget (OMB) Circular A-133 Compliance
Supplement applicable to each of its major federal programs for the purpose of expressing an opinion
on the City's compliance with those requirements. While our audit provides a reasonable basis for our
opinion, it does not provide a legal determination on the City's compliance with those requirements.
Other Information in Documents Containing Audited Financial Statements
Our responsibility for the supplementary information accompanying the financial statements, as
described by professional standards, is to evaluate the presentation of the supplementary information
in relation to the financial statements as a whole and to report on whether the supplementary
information is fairly stated, in all material respects, in relation to the financial statements as a whole.
We made certain inquiries of management and evaluated the form, content, and methods of preparing
Rehmann is an independent member of Nexia International.
CPAs&Consultants Wealth Advisors Corporate Investigators NEX IA
INTnRN ATION Al.
ftehmann
To the City Council
City of Sebastian
Page 2
the information to determine that the information complies with accounting principles generally
accepted in the United States of America, the method of preparing it has not changed from the prior
period, and the information is appropriate and complete in relation to our audit of the financial
statements. We compared and reconciled the supplementary information to the underlying accounting
records used to prepare the financial statements or to the financial statements themselves.
Planned Scope and Timing of the Audit
We performed the audit according to the planned scope and timing previously communicated to you in
our engagement letter and our meeting about planning matters on October 29, 2012.
Significant Results of the Audit
Qualitative Aspects of Accounting Practices
Management is responsible for the selection and use of appropriate accounting policies. In accordance
with the terms of our engagement letter, we will advise management about the appropriateness of
accounting policies and their application. The significant accounting policies used by the City are
described in Note 1 to the financial statements. No new accounting policies were adopted and the
application of existing policies was not changed during the year. We noted no transactions entered into
by the City during the year for which there is a lack of authoritative guidance or consensus. There are
no significant transactions that have been recognized in the financial statements in a different period
than when the transaction occurred.
Accounting estimates are an integral part of the financial statements prepared by management and are
based on management's knowledge and experience about past and current events and assumptions
about future events. Certain accounting estimates are particularly sensitive because of their
significance to the financial statements and because of the possibility that future events affecting
them may differ significantly from those expected. The most sensitive estimates affecting the financial
statements were:
• Management's estimate of the useful lives of depreciable capital assets is based on the
length of time it is believed that those assets will provide some economic benefit in the
future.
• Management's estimate of the accrued compensated absences is based on current hourly
rates and policies regarding payment of sick and vacation banks.
• The assumptions used in the actuarial valuations of the pension and other postemployment
benefits plans are based on historical trends and industry standards.
We evaluated the key factors and assumptions used to develop these estimates in determining that
they are reasonable in relation to the financial statements taken as a whole.
The disclosures in the financial statements are neutral, consistent, and clear.
The financial statements may be affected by unusual transactions, including nonrecurring transactions.
o ehmann
To the City Council
City of Sebastian
Page 3
The following significant unusual accounting transaction occurred during the year:
• During 2012, the City entered into a nine year loan agreement with a local bank for
$2,296,000 to provide financing to repave certain roads in the City and payoff an
outstanding loan. The City pledged Local Option Gas Tax revenues to repay the note
payable. The funds are accumulated in the Local Option Gas Tax Special Revenue fund for
repayment of principal and interest.
Difficulties Encountered in Performing the Audit
We encountered no significant difficulties in dealing with management in performing and completing
our audit.
Corrected and Uncorrected Misstatements
Professional standards require us to accumulate all known and likely misstatements identified during
the audit, other than those that are trivial, and communicate them to the appropriate level of
management. Management has corrected all such misstatements.
In addition, none of the misstatements detected as a result of audit procedures and corrected by
management were material, either individually or in the aggregate, to the financial statements taken
as a whole.
Upcoming Changes in Accounting Standards
Generally accepted accounting principles (GAAP) are continually changing in order to promote the
usability and enhance the applicability of information included in external financial reporting. While it
would not be practical to include an in-depth discussion of every upcoming change in professional
standards, Attachment C to this letter contains a brief overview of recent pronouncements of the
Governmental Accounting Standards Board (GASB) and their related effective dates. Management is
responsible for reviewing these standards, determining their applicability, and implementing them in
future accounting periods.
Disagreements with Management
For purposes of this letter, professional standards define a disagreement with management as a
financial accounting, reporting, or auditing matter, whether or not resolved to our satisfaction, that
could be significant to the financial statements or the auditor's report. We are pleased to report that
no such disagreements arose during the course of our audit.
Management Representations
We have requested certain representations from management that are included in the attached
management representation letter dated March 12, 2013.
R ehmann
To the City Council
City of Sebastian
Page 4
Management Consultations with Other Independent Accountants
In some cases, management may decide to consult with other accountants about auditing and
accounting matters, similar to obtaining a "second opinion" on certain situations. If a consultation
involves application of an accounting principle to the entity's financial statements or a determination
of the type of auditor's opinion that may be expressed on those statements, our professional standards
require the consulting accountant to check with us to determine that the consultant has all the
relevant facts. To our knowledge, there were no such consultations with other accountants.
Other Audit Findings or Issues
We generally discuss a variety of matters, including the application of accounting principles and
auditing standards, with management each year prior to retention as the governmental unit's auditors.
However, these discussions occurred in the normal course of our professional relationship and our
responses were not a condition to our retention.
This information is intended solely for the use of the governing body and management of the City of
Sebastian and is not intended to be and should not be used by anyone other than these specified
parties.
Very truly yours,
4414t4t".44-1Yt-