Fiscal Year 2015MONROE COUNTY, FLORIDA
SHERIFF
FINANCIAL STATEMENTS
As of and for the Year Ended September 30, 2015
And Reports of Independent Auditor
`LLP
� Cherry6ekaert
CAAs & Advisors
MONROE COUNTY, FLORIDA SHERIFF
TABLE OF CONTENTS
REPORT OF INDEPENDENT AUDITOR 1-2
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FINANCIAL STATEMENTS
Balance Sheet - Governmental Funds 3
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Statement of Revenues, Expenditures and Changes
In Fund Balances - Governmental Funds 4
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Statement of Fiduciary Assets and Liabilities - Agency Funds------------------------------------------------------------------ 5
Notes to Financial Statements 6-14
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REQUIRED SUPPLEMENTARY INFORMATION
Schedule of Revenues, Expenditures and Changes in Fund
Balances - Budget and Actual - General Fund ------------------------------------------------------------------------------------- 15
Schedule of Revenues, Expenditures and Changes in Fund
Balances - Budget and Actual — Major Special Revenue Funds -------------------------------------------------------16-22
OTHER SUPPLEMENTARY INFORMATION
Combining Statement of General, Trauma Star and Radio
Communications Funds by Service Area .............................................................................................
23
Non -Major Special Revenue Funds Description------------------------------------------------------------------------------------
24
Combining Balance Sheet — Non -Major Governmental Funds -
Special Revenue Funds---------------------------------------------------------------------------------------------------------------25-27
Combining Statement of Revenues, Expenditures and Changes in
Fund Balances — Non -Major Governmental Funds — Special Revenue Funds -----------------------------------
28-30
Schedule of Revenues, Expenditures and Changes in Fund
Balances — Budget and Actual — Non -Major Special Revenue Funds -----------------------------------------------31-36
Agency Funds Description------------------------------------------------------------------------------------------------------------------
37
Combining Statement of Changes in Fiduciary Assets and Liabilities -
AIIAgency Funds-----------------------------------------------------------------------------------------------------------------------------
38
SUPPLEMENTARY REPORTS
Report of Independent Auditor 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 ----------------------------------------------------------------------------------------------------
39-40
Independent Auditor's Management Letter ----------------------------------------------------------------------------------------
41-42
Report of Independent Accountant on Compliance with Local
Government Investment Policies 43
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`� Cherry Bekaert...
CPAs & Advisors
Report of Independent Auditor
To the Honorable Rick Ramsay,
Sheriff of Monroe County, Florida
Report on the Financial Statements
We have audited the accompanying financial statements of each major fund and the aggregate remaining fund
information of the Monroe County, Florida Sheriff (the "Sheriff') as of and for the year ended September 30,
2015, and the related notes to the 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 of internal control relevant to the preparation and fair presentation of the
financial statements that are free from material misstatement, whether due to fraud or error.
Auditor's Responsibility
Our responsibility is to express opinions 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
standards applicable to financial audits contained in Government Auditing Standards, issued by the Comptroller
General of the United States. Those standards require that we plan and perform the audit to obtain reasonable
assurance about whether the financial statements are free of material misstatement.
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 Sheriffs 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 Sheriffs 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
opinions.
Opinions
In our opinion, the financial statements referred to above present fairly, in all material respects, the respective
financial position of each major fund and the aggregate remaining fund information of the Sheriff as of
September 30, 2015, and the respective changes in financial position thereof for the year then ended, in
conformity with accounting principles generally accepted in the United States of America.
Emphasis of Matter
As discussed in Note 1 to the financial statements, the financial statements referred to above were prepared
solely for the purpose of complying with Rules of the Auditor General of the State of Florida. In conformity with
the Rules, the accompanying financial statements are intended to present the financial position and changes in
financial position of each fund of Monroe County, Florida that is attributable to the Sheriff. They do not purport
to, and do not, present fairly the financial position of Monroe County, Florida as of September 30, 2015, and the
changes in its financial position for the fiscal year then ended in conformity with accounting principles generally
accepted in the United States of America. Our opinions are not modified with respect to this matter.
Other Matters
Required Supplementary Information
Accounting principles generally accepted in the United States of America require that the Required
Supplementary Information as listed in the table of contents be presented to supplement the financial
statements. Such information, although not a part of the financial statements, is required by the Governmental
Accounting Standards Board, who considers it to be an essential part of financial reporting for placing the
financial statements in an appropriate operational, economic, or historical context. We have applied certain
limited procedures to the required supplementary information in accordance with auditing standards generally
accepted in the United States of America, which consisted of inquiries of management about the methods of
preparing the information and comparing the information for consistency with management's responses to our
inquiries, the financial statements, and other knowledge we obtained during our audit of the financial
statements. We do not express an opinion or provide any assurance on the information because the limited
procedures do not provide us with sufficient evidence to express an opinion or provide any assurance.
Other Supplementary Information
Our audit was conducted for the purpose of forming opinions on the financial statements that collectively
comprise the Sheriff's basic financial statements. The other supplementary information, as listed in the table of
contents, is presented for purposes of additional analysis and is not a required part of the financial statements.
The other supplementary information is the responsibility of management and was derived from and relates
directly to the underlying accounting and other records used to prepare the financial statements. Such
information has been subjected to the auditing procedures applied in the audit of the financial statements and
certain additional procedures, including comparing and reconciling such information directly to the underlying
accounting and other records used to prepare the financial statements or to the financial statements
themselves, and other additional procedures in accordance with accounting standards generally accepted in the
United States of America. In our opinion, the other supplementary information is fairly stated, in all material
respects, in relation to the financial statements as a whole.
Other Reporting Required by Government Auditing Standards
In accordance with Government Auditing Standards, we have also issued our report dated February 21, 2016 on
our consideration of the Sheriffs internal control over financial reporting and on our tests of its compliance with
certain provisions of laws, regulations, contracts, grant agreements and other matters. The purpose of that
report is to describe the scope of our testing of internal control over financial reporting and compliance and the
results of that testing and not to provide an opinion on the internal control over financial reporting or on
compliance. That report is an integral part of an audit performed in accordance with Government Auditing
Standards in considering the Sheriffs internal control over financial reporting and compliance.
Orlando, Florida
February 21, 2016
FINANCIAL STATEMENTS
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MONROE COUNTY, FLORIDA SHERIFF
STATEMENT OF FIDUCIARY ASSETS AND LIABILITIES
AGENCY FUNDS
SEPTEMBER 30, 2015
ASSETS
Cash and cash equivalents
Due from others
Total assets
LIABILITIES
Accounts payable
Due to Board of County Commissioners
Due to other funds
Due to other governmental units
Due to individuals
Total liabilities
Civil
Process
Bonds
Inmate
Total
Agency
$ 58,538 $ 485,497 $ 19,765 $ 563,800
- - 4,379 4,379
$ 58,538 $ 485,497 $ 24,144 $ 568,179
$ 430 $ - $
6,829 $
7,259
4,940 -
-
4,940
6,447 -
10,064
16,511
33,178 -
-
33,178
13,543 485,497
7,251
506,291
$ 58,538 $ 485,497 $
24,144 $
568,179
The accompanying notes to the financial statements are an integral part of this statement. 5
MONROE COUNTY, FLORIDA SHERIFF
NOTES TO FINANCIAL STATEMENTS
SEPTEMBER 30, 2015
Note 1—Summary of significant accounting policies
Reporting entity - The Monroe County, Florida Sheriff (the "Sheriff) is a separately elected county official
established pursuant to the Constitution of the State of Florida. The Sheriffs financial statements do not purport
to reflect the financial position or the results of operations of Monroe County, Florida (the "County") taken as a
whole. The financial statements of the Sheriff have been prepared in accordance with accounting principles and
reporting guidelines established by the Governmental Accounting Standards Board ("GASB").
Entity status for financial reporting purposes is governed by Statement No. 14, as amended. Although the
Sheriff's Office is operationally autonomous from the County, it does not hold sufficient corporate powers of its
own to be considered a legally separate entity for financial reporting purposes. Therefore, the Sheriff is reported
as a part of the primary government of Monroe County, Florida.
Measurement focus, basis of accounting, and financial statement presentation - The Sheriffs financial
statements are prepared for the purpose of complying with Section 218.39(2), Florida Statutes and Chapter
10.550, Rules of the Auditor General (the "Rules"), which requires the Sheriff to only present fund financial
statements.
The General Fund and Special Revenue Funds are governmental funds that use the current financial resources
measurement focus and the modified accrual basis of accounting. Revenues are recognized when measurable
and available. Revenues are considered to be available when they are collectible within the current period or
soon enough thereafter to pay liabilities of the current period. For this purpose, the government considers
revenues to be available if they are collected within 60 days of the end of the current fiscal period. Expenditures
generally are recorded when a liability is incurred, as under accrual accounting. However, debt service
expenditures as well as expenditures related to compensated absences, and claims and judgments, are
recorded only when payment is due.
Description of funds - The Sheriff reports the General Fund and Special Revenue Funds as governmental funds
and Agency Funds as a fiduciary fund type. The General Fund is used to account for all revenues and
expenditures applicable to the general operations of the Sheriff. The Special Revenue Funds account for the
proceeds and uses of specific revenue sources that are legally restricted or committed to expenditures for a
specific purpose. Agency Funds are used to account for assets held by the Sheriff as agent. Agency funds are
custodial in nature and do not involve measurement of results of operations.
The Sheriff reports the General Fund and the following seven Special Revenue Funds as major funds: Trauma
Star, Radio Communications, HIDTA Grants, Grants, Federal Forfeiture, Shared Asset Forfeiture and E-911.
The Trauma Star fund accounts for the revenues and expenditures related to the function of air and ambulance
transports. The Radio Communications fund accounts for the revenues and expenditures related to radio
communication functions county -wide to include the majority of federal, state and local entities. The HIDTA
Grants Fund accounts for the revenues and expenditures related to the ONDCP grants. The Grants Fund
accounts for receipts and disbursements related to other various local, state and federal grants. The Federal
Forfeiture Fund accounts for revenues from the U.S. Departments of Justice and Treasury. Expenditures are
made in accordance with the guidelines issued by these agencies. The Shared Asset Forfeiture Fund
accumulates stipulated transfers from the Federal Forfeiture Fund and its investment income is used to fund
awards to non-profit organizations, as determined by an advisory board. The E-911 Fund accounts for fees
levied on each telephone access line in Monroe County for the enhancement of the 911 emergency telephone
systems.
MONROE COUNTY, FLORIDA SHERIFF
NOTES TO FINANCIAL STATEMENTS
SEPTEMBER 30, 2015
Note 1—Summary of significant accounting policies (continued)
Transfers — The Sheriff transfers funds to administer certain Special Revenue Fund programs. In addition, the
extent to which General Fund, Trauma Star, Radio Communications and the State Forfeiture Fund revenues
exceed expenditures is reflected as transfers out and as liabilities to the Board of County Commissioners.
Fund balance presentation — In accordance with GASB Statement No. 54, the fund balances of the
governmental funds are classified as restricted or committed. This classification includes amounts that can be
spent only for specific purposes because of constitutional provisions or enabling legislation or because of
constraints that are externally imposed by creditors, grantors, contributors or the laws or regulations of other
governments.
Budgetary requirements — General fund expenditures are controlled by appropriations in accordance with the
budget requirements set forth in the Florida Statutes. Budgets are administered for all funds and are prepared
on a basis consistent with accounting principles generally accepted in the United States of America.
Cash and cash equivalents and investments - Highly liquid investments with maturities of 90 days or less when
purchased are considered cash equivalents. Included are investments in the State Board of Administration Local
Surplus Funds Investment Pool Trust Fund ("SBA"), which consists of the Florida PRIME investment pool.
Florida PRIME is a 2a7-like fund stated at share price, which is substantially the same as fair value.
Receivables — All receivables are shown net of an allowance for uncollectibles. Historical collection experience
is used to estimate the accounts receivable allowance. The complete balance in the Inmate Fund is deemed
uncollectible in the amount of $294,867 at September 30, 2015.
Capital assets - Capital assets are recorded as expenditures in the General Fund or the Special Revenue Funds
at the time of purchase and are capitalized at historical cost in the government -wide financial statements of the
County. Gifts or contributions and seized property are recorded first in the Sheriffs financial statements as well
as in the government -wide financial statements at fair market value at the time received. In addition, the Board
of County Commissioners provides at no cost the office space and certain other expenditure items used in the
Sheriffs operations.
It is the policy of the Sheriff to capitalize all assets costing more than $1,000 with an estimated useful life of two
or more years. The cost of normal maintenance and repairs that do not add to the value of the asset or
materially extend asset lives are not capitalized.
Capital assets are depreciated using the straight-line method over the following estimated useful lives
Years
Buildings and infrastructure 10-50
Machinery and equipment 5-10
Compensated absences - The Sheriff permits employees to accumulate earned but unused vacation and sick
pay benefits. The Sheriff is not legally required to and does not accumulate expendable available financial
resources to liquidate this obligation. The obligation is accrued in the government -wide financial statements of
the County.
Use of estimates - The preparation of financial statements requires management to make use of estimates that
affect reported amounts. Actual results could differ from estimates.
MONROE COUNTY, FLORIDA SHERIFF
NOTES TO FINANCIAL STATEMENTS
SEPTEMBER 30, 2015
Note 2—Deposits and investments
Cash and cash equivalents and investments at September 30, 2015 consist of the following:
Type Credit Quality Rating
Demand and time deposits N/A
SBA
Unrated
Fair Value
$ 14,048,743
155,677
Municipal Bonds 4,748,497
$ 18,952,917
Deposits - Cash and cash equivalents consist of demand deposits insured by the Federal Deposit Insurance
Corporation (FDIC) or covered by the State of Florida collateral pool, a multiple financial institution pool with the
ability to assess its members for collateral shortfalls if a member institution fails.
Investments - Florida Statutes and the Sheriff's investment policy authorize investments in certificates of
deposit, savings accounts, repurchase agreements, the Local Government Surplus Funds Trust Fund
administered by the Florida State Board of Administration, money market funds, direct obligations of the U.S.
Treasury and federal agencies and instrumentalities, rated or unrated bonds, notes or instruments, securities of
or interests in any investment company or investment trust, commercial paper and Municipal Securities.
As of September 30, 2015, the Sheriff had $155,677 invested in the SBA and $4,748,497 in Municipal Bonds,
which was 35% of the Sheriff's total cash and cash equivalents. Of the $155,677 invested in the SBA, 100% is
invested in Florida PRIME. The Municipal Bonds are rated by Standard and Poor's from AA- through AAA and
the ratings on the municipal bonds from Moody's are rated from AA2 through AAA.
Florida PRIME is rated by Standard and Poor's. The current rating is AAAm. The weighted average days to
maturity (WAM) of the Florida PRIME at September 30, 2015 is 29 days. Next interest rate reset days for
floating rate securities are used in the calculation of the WAM.
The amount of $1,327,093 represents restricted cash in the 911 Wireless Fund. This amount of cash is in a
separate account according to Statute. The County must use the funds only for capital expenditures directly
attributable to establishing and provisioning E-911 services, which may include next generation deployment.
MONROE COUNTY, FLORIDA SHERIFF
NOTES TO FINANCIAL STATEMENTS
SEPTEMBER 30, 2015
Note 3—Interfund receivables and payables
Interfund receivables and payables at September 30, 2015 consist of the following:
Due From
Other Funds
General
$ 210,378
H I DTA
725
Grants
-
Federal forfeiture
E-911
-
Other governmental
1,244,996
Agency
Note 4—Capital assets
Due to
Other Funds
$ 697,240
573,846
60,830
705
34,701
72,266
16,511
$ 1,456,099 $ 1,456,099
A summary of changes in the Sheriffs capital assets, presented in the government -wide financial statements of
the County, is as follows:
Balance
Balance
10/01/2014
Additions
Deductions
09/30/2015
Buildings and improvements $ 2,794,772
$ 2,912
$ -
$ 2,797,684
Equipment 40,554,579
2,686,104
483,243
42,757,440
$ 43,349,351
$ 2,689,016
$ 483,243
$ 45,555,124
Accumulated depreciation $ 22,454,941
$ 3,128,552
$ 405,851
$ 25,177,642
Note 5—Long-term debt
The Sheriff permits employees to accumulate earned but unused vacation and sick pay benefits. The Sheriff is
not legally required to and does not accumulate expendable available financial resources to liquidate this
obligation. The obligation for compensated absences is accrued in the government -wide financial statements of
the County. A summary of activity for the Sheriffs compensated absences obligation is as follows:
Long-term debt, beginning of year
Additions
Reductions
Long-term debt, end of year
Compensated
Absences
$ 6,841,772
3,545,794
(3,209,372)
$ 7,178,194
E
MONROE COUNTY, FLORIDA SHERIFF
NOTES TO FINANCIAL STATEMENTS
SEPTEMBER 30, 2015
Note 6—Fund balances
In the governmental fund financial statements, fund balance is composed of two classifications designed to
disclose the hierarchy of constraints placed on how fund balance can be spent.
The governmental fund types classify fund balances as follows:
Restricted Fund Balance - This classification includes revenue sources that are restricted to specific purposes
externally imposed by creditors or imposed by law.
Shared Asset Forfeiture Fund is restricted upon Ordinance 030-2000 which specifies use must be for
law enforcement crime prevention, drug and alcohol abuse prevention and treatment, mental and
physical health of minors and adults, and cultural, artistic, educational, recreational and sports programs
for Monroe County youth.
Federal Forfeiture Fund is restricted for law enforcement purposes based upon the Federal Justice and
Treasury Guide to Equitable Sharing which outlines the specific uses of these funds.
E-911 Fund is restricted based upon the E-911 costs allowable by State Statute [F.S. 365].
Teen Court is restricted by State Statute [F.S. 938.19].
Commissary Fund is restricted for Inmate and Farm as outlined by State Statute [F.S. 951.23(9)].
Inter -Agency Communications Fund is restricted by State Statute [318.21(9)].
Committed Fund Balance - Portion of fund balance that can only be used for specific purpose imposed by the
Sheriff (highest level of decision -making authority). Any changes or removal of specific purposes requires action
by the Sheriff.
Contract Administrative Fund is committed for the administration of contracts between the Sheriff and
third parties.
Note 7—Retirement plan
Plan description — The Sheriff's employees participate in the Florida Retirement System (FRS). As provided by
Chapters 121 and 112, Florida Statutes, the FRS provides two cost sharing, multiple employer defined benefit
plans administered by the Florida Department of Management Services, Division of Retirement, including the
FRS Pension Plan ("Pension Plan") and the Retiree Health Insurance Subsidy ("HIS Plan"). Under Section
121.4501, Florida Statutes, the FRS also provides a defined contribution plan ("Investment Plan") alternative to
the FRS Pension Plan, which is administered by the State Board of Administration.
As a general rule, membership in the FRS is compulsory for all employees working in a regularly established
position for a state agency, county government, district school board, state university, community college, or a
participating city or special district within the State of Florida. The FRS provides retirement and disability
benefits, annual cost -of -living adjustments, and death benefits to plan members and beneficiaries. Benefits are
established by Chapter 121, Florida Statutes, and Chapter 60S, Florida Administrative Code. Amendments to
the law can be made only by an act of the Florida Legislature.
10
MONROE COUNTY, FLORIDA SHERIFF
NOTES TO FINANCIAL STATEMENTS
SEPTEMBER 30, 2015
Note 7—Retirement plan (continued)
Benefits under the Pension Plan are computed on the basis of age, average final compensation, and service
credit. For Pension Plan members enrolled before July 1, 2011, Regular class members who retire at or after
age 62 with at least six years of credited service or 30 years of service regardless of age are entitled to a
retirement benefit payable monthly for life, equal to 1.6% of their final average compensation based on the five
highest years of salary for each year of credited service. Vested members with less than 30 years of service
may retire before age 62 and receive reduced retirement benefits. Senior Management Service class members
who retire at or after age 62 with at least six years of credited service or 30 years of service regardless of age
are entitled to a retirement benefit payable monthly for life, equal to 2.0% of their final average compensation
based on the five highest years of salary for each year of credited service. Elected Officers' class members who
retire at or after age 62 with at least six years of credited service or 30 years of service regardless of age are
entitled to a retirement benefit payable monthly for life, equal to 3.0% of their final average compensation based
on the five highest years of salary for each year of credited service. Special Risk Administrative Support class
members who retire at or after age 62 with at least six years of credited service or 30 years of service
regardless of age are entitled to a retirement benefit payable monthly for life, equal to 3.0% of their final average
compensation based on the five highest years of salary for each year of credited service. Special Risk class
members (sworn law enforcement officers, firefighters, and correctional officers) who retire at or after age 55
with six years of credited service, or with 25 years of service regardless of age are entitled to a retirement
benefit payable monthly for life equal to 3% of their final average compensation based on the five highest years
of salary for each year of credited service. Substantial changes were made to the Pension Plan during fiscal
year 2011 affecting members enrolled on or after July 1, 2011 by extending the vesting requirement for Regular,
Senior Management Service, Elected Officers' and Special Risk Administrative Support class members to eight
years of credited service and increasing normal retirement to age 65 with at least eight years of credited service
or 33 years of service regardless of age. The vesting requirement for Special Risk class members was extended
to eight years of credited service and increasing normal retirement to age 60 with at least eight years of credited
service or 30 years of service regardless of age or age 57 with 30 years of combined Special Risk Class service
and military service. Also, the final average compensation of these members will be based on the eight highest
years of salary. A post -employment health insurance subsidy is also provided to eligible retired members
through the FRS in accordance with Florida Statutes.
Funding policy - Effective July 1, 2012, all enrolled members of the FRS other than Deferred Retirement Option
Program (DROP) participants are required to contribute 3% of their salary to the FRS. In addition to member
contributions, governmental employers are required to make contributions to the FRS based on state-wide
contribution rates. The employer contribution rates by job class for the periods from October 1, 2014 through
June 30, 2015 and July 1, 2015 through September 30, 2015, respectively, were as follows: regular, 7.37% and
7.26%; special risk, 19.82% and 22.04%; special risk administrative support, 42.07% and 32.95%; county
elected officers, 43.24% and 42.27%; senior management, 21.14% and 21.43%; and DROP participants,
12.28% and 12.88%. During the fiscal year ended September 30, 2015, the Sheriff contributed to the Plan an
amount equal to 18.60% of covered payroll.
The HIS Plan provides a monthly benefit to assist retirees in paying their health insurance costs and is
administered by the Florida Department of Management Services, Division of Retirement. Eligible retirees and
beneficiaries receive a monthly health insurance subsidy payment of $5 for each year of creditable service, with
a minimum payment of $30 and a maximum payment of $150 per month. The HIS Plan is funded by required
contributions from FRS participating employees as set forth by the Florida Legislature, based on a percentage of
gross compensation for all active FRS members.
11
MONROE COUNTY, FLORIDA SHERIFF
NOTES TO FINANCIAL STATEMENTS
SEPTEMBER 30, 2015
Note 7—Retirement plan (continued)
In addition to the above benefits, the FRS administers a Deferred Retirement Option Program (DROP). This
program allows eligible members to defer receipt of monthly retirement benefit payments while continuing
employment with a FRS employer for a period not to exceed 60 months after electing to participate. Deferred
monthly benefits are held in the FRS Trust Fund and accrue interest. There are no required contributions by
DROP participants.
For those members who elect participation in the Investment Plan, rather than the Pension Plan, vesting occurs
at one year of service. These participants receive a contribution for self -direction in an investment product with a
third party administrator selected by the State Board of Administration. Employer and employee contributions,
including amounts contributed to individual member's accounts, are defined by law, but the ultimate benefit
depends in part on the performance of investment funds. Benefit terms, including contribution requirements, for
the Investment Plan are established and may be amended by the Florida Legislature. The Investment Plan is
funded with the same employer and employee contribution rates that are based on salary and membership
class (Regular Class, Elected County Officers, etc.), as the FRS defined benefit plan. Contributions are directed
to individual member accounts, and the individual members allocate contributions and account balances among
various approved investment choices. Costs of administering the plan, including the FRS Financial Guidance
Program, are funded through an employer contribution of 0.04 percent of payroll and by forfeited benefits of plan
members.
The Sheriff recognizes pension expenditures in an amount equal to amounts paid to the Pension Plan, the HIS
Plan and the investment plan, amounting to $3,765,449, $473,953 and $802,287 respectively, for the fiscal year
ended September 30, 2015. The Sheriffs payments for the Pension Plan and the HIS Plan after June 30, 2015,
the measurement date used to determine the net pension liability associated with the Pension Plan and HIS
Plan, amounted to $1,103,352 and $161,395, respectively. The Sheriff is not legally required to and does not
accumulate expendable available resources to liquidate the retirement obligation related to its employees.
Accordingly, the net pension liability and associated deferred outflows and deferred inflows are presented on the
government -wide financial statements of the County, following requirements of GASB Statement No. 68,
Accounting and Financial Reporting for Pensions — an amendment of GASB Statement No. 27, and GASB
Statement No. 71, Pension Transition for Contributions Made Subsequent to the Measurement Date — an
amendment of GASB Statement No. 68, effective October 1, 2014.
The State of Florida annually issues a publicly available financial report that includes financial statements and
required supplementary information for the FRS. The latest available report may be obtained by writing to the
State of Florida Division of Retirement, Department of Management Services, P.O. Box 9000, Tallahassee,
Florida 32315-9000, or from the website www.dms.myflorida.com/workforce—operations/retirement/publications.
Monroe County Sheriff's office offers 457 Deferred Compensation Programs to all employees of the agency.
Employees may participate in the plan through payroll deductions and the plan is funded by Mass Mutual
Financial Group and AIG Valic group variable annuity contract. Contributions are invested at the employee's
direction through the options available under the program. Employees are fully vested at time of enrollment.
The Monroe County Sheriffs Office has no liability beyond the payment of bi-weekly payroll contributions.
Monroe County Sheriffs office also offers a profit-sharing pension plan known as the 401(a) Discretionary
Contribution Pension Plan. Only full-time employees of the Sheriffs office classified as Telecommunications
Officer, Telecommunications Supervisor, or Telecommunications Director are covered under the pension
program established. Effective July 20, 2009, new hired employees will be exempt from the Plan. Those class of
employees are eligible to participate in the program on the first day of the 12-consecutive month period
commencing on October 1.
12
MONROE COUNTY, FLORIDA SHERIFF
NOTES TO FINANCIAL STATEMENTS
SEPTEMBER 30, 2015
Note 7—Retirement plan (continued)
The plan allows the agency to contribute ongoing non -elective contributions to each eligible employee's
account. The routine amount contributed to each employees account is the variance between FRS's special risk
retirement rate and the rate given to the FRS class -group that the Dispatcher's fall into.
The Sheriff contributed $16,756 for the year ended September 30, 2015 and there were no employee
contributions.
Note 8—Other postemployment benefits (OPEB)
The Monroe County Board of County Commissioners (BOCC) administers a single -employer defined benefits
healthcare plan (the "Plan"). Florida Statutes 112.0801 requires the County to provide retirees and their eligible
dependents with the option to participate in the Plan if the County provides health insurance to its active
employees and their eligible dependents. The Plan provides medical coverage, prescription drug benefits, and
life insurance to both active and eligible retired employees. The Plan does not issue a publicly available financial
report.
The BOCC may amend the plan design, with changes to the benefits, premiums and/or levels of participant
contribution at any time. In an open session, on at least an annual basis and prior to the annual enrollment
process, the BOCC approves the rates for the coming calendar year for the retiree and County contributions.
Eligibility for postemployment participation in the Plan is limited to full-time employees of the County, and the
Constitutional Officers. Employees who retire as an active participant in the Plan and were hired on or after
October 1, 2001 may continue to participate in the Plan by paying the monthly premium established annually by
the BOCC. Employees who retire as an active participant in the plan, were hired prior to October 1, 2001, have
at least ten years of full-time service with the County, and meet the retirement criteria of the Florida Retirement
System (FRS), may maintain their group health insurance benefits with Monroe County following their retirement
provided they contribute a premium of $5 per month for each year of creditable service with the FRS at time of
retirement with Monroe County and will pay at a minimum $50 per month up to the maximum of $150 per
month. Retirees who have met the requirements for early retirement, have not achieved age 60 and whose age
and years of service do not equal 70 (rule of 70) must pay the standard monthly premium until the age criteria or
the rule of 70 is met. At that time, the retiree's cost of participation will be $5 for each year of creditable service
with the FRS at time of retirement with Monroe County and will pay at a minimum $50 per month up to the
maximum of $150 per month. Surviving spouses and dependents of participating retirees may continue in the
plan if eligibility criteria specific to those classes are met.
The BOCC engages an actuarial firm on a biannual basis to determine the County's actuarially determined
annual required contribution and unfunded obligation. The Sheriff has no responsibility to the Plan other than to
make the periodic payments determined by the BOCC. Further information about the Plan is available in the
County's Comprehensive Annual Financial Report which is published on the Clerk's website at www.clerk-of-
the-court.com.
13
MONROE COUNTY, FLORIDA SHERIFF
NOTES TO FINANCIAL STATEMENTS
SEPTEMBER 30, 2015
Note 9—Risk management
The Sheriff is exposed to various risks of loss related to tort; theft of, damage to, and destruction of assets;
errors and omissions; injuries to employees; and natural disasters. The Sheriff participates in the coverage
provided by the Board for Workers' Compensation, Group Insurance, and Risk Management Internal Service
Funds. Under these programs, Workers' Compensation provides $500,000 coverage per claim for regular
employees. Workers' Compensation claims in excess of the self -insured coverage are covered by an excess
insurance policy. Risk Management has a $5,000,000 excess insurance policy for general liability claims with a
$200,000 self -insured retention, and building property damage is covered for the actual value of the building
with a deductible of $50,000. Deductibles for windstorm and flood vary by location. Monroe County purchases
commercial insurance for claims in excess of coverage provided by the funds and for all other risks of loss.
Settled claims have not exceeded this commercial coverage in any of the past three years. The Sheriff makes
payments to the Workers' Compensation, Group Insurance and Risk Management Funds based on estimates of
the amounts needed to pay prior and current year claims.
Note 10—Litigation
The Sheriff is a party to various lawsuits and claims, which it is vigorously defending. Such matters arise out of
the normal course of its operation, all of which are covered by insurance policies or by the Sheriff's participation
in the Florida Sheriffs Self -Insurance Fund. While the results of litigation cannot be predicted with certainty,
management believes the final outcome of such litigation will not have a material adverse effect on the Sheriffs
financial position.
Note 11—Lease commitments
Operating leases - The Sheriff leases office space, equipment and vehicles under operating lease agreements.
These lease agreements include options to extend the leases for additional terms as well as cancellation
provisions. Total lease payments made during the fiscal year ended September 30, 2015 were $5,262,522.
The following is a schedule by years of minimum future rentals under operating leases as of September 30,
2015:
Year Ending
September 30,
2016
$ 4,949,567
2017
4,106,217
2018
4,075,425
2019
4,145,746
2020
3,898,269
2021-2025
17,673,018
Total
$ 38,848,242
For those leases that are increased annually by the Consumer Price Index (CPI) and the lease agreement does
not state a minimum or maximum rate for the remainder of the lease term, the same known lease expense is
used for the remainder of the lease term in the future rental schedule above.
Note 12—Grants
The Sheriff is the recipient of grants that are subject to special compliance requirements and audits by the
grantor agencies that may result in disallowed expense amounts. These amounts constitute a contingent liability
of the Sheriff. The Sheriff does not believe any contingent liabilities to be material to the financial statements.
14
REQUIRED SUPPLEMENTARY INFORMATION
MONROE COUNTY, FLORIDA SHERIFF
SCHEDULE OF REVENUES, EXPENDITURES AND CHANGES IN FUND BALANCES
BUDGETAND ACTUAL- GENERAL FUND
YEAR ENDED SEPTEMBER 30, 2015
Revenues:
Intergovernmental - BOCC
Investment income
Miscellaneous income
Total revenues
Expenditures:
Current:
Personnel services
Operating expenses
Capital outlay
Total expenditures
Excess of revenues over (under)
expenditures
Other financing sources (uses):
Insurance proceeds
Transfer (to)/from Board of County Commissioners
Transfer (to)/from other governments
Transfers (to)/from other funds
Total other financing sources (uses)
Excess of revenues over expenditures
and otherfinancing sources (uses)
Fund balances, beginning of year
Fund balances, end of year
Variance
With Final
Original Final Positive
Budget Budget Actual (Negative)
$ 44,875,425
$ 44,325,425
$ 44,537,255 $
211,830
-
-
53,154
53,154
-
247,087
247,087
44,875,425
44,325,425
44,837,496
512,071
33,889,153
32,689,153
32,112,853
576,300
9,946,901
9,366,901
8,772,567
594,334
919,371
2,019,371
1,949,057
70,314
44,755,425
44,075,425
42,834,477
1,240,948
120,000
250,000
2,003,019
1,753,019
-
-
4,650
4,650
(1,530,768)
(1,530,768)
(362,579)
(362,579)
(120,000)
(250,000)
(114,322)
135,678
(120,000)
(250,000)
(2,003,019)
(1,753,019)
15
MONROE COUNTY, FLORIDA SHERIFF
SCHEDULE OF REVENUES, EXPENDITURES AND CHANGES IN FUND BALANCES
BUDGET AND ACTUAL - TRAUMA STAR
YEAR ENDED SEPTEMBER 30, 2015
Revenues:
Intergovernmental - BOCC
Total revenues
Expenditures:
Current:
Personnel services
Operating expense
Capital outlay
Total expenditures
Excess of revenues over (under)
expenditures
Other financing sources (uses):
Transfer (to)/from Board of County Commissioners
Total other financing sources (uses)
Excess of revenues over expenditures and other
financing sources (uses)
Fund balances, beginning of year
Fund balances, end of year
Variance
With Final
Original
Final
Positive
Budget
Budget
Actual
(Negative)
$ 1,614,110
$ 2,164,110
$ 2,164,110
$
1,614,110
2,164,110
2,164,110
-
505,340
555,340
539,089
16,251
1,093,770
1,593, 770
1,423,122
170,648
15,000
15,000
-
15,000
1,614,110
2,164,110
1,962,211
201,899
-
-
201,899
201,899
(201,899) (201,899)
(201,899) (201,899)
16
MONROE COUNTY, FLORIDA SHERIFF
SCHEDULE OF REVENUES, EXPENDITURES AND CHANGES IN FUND BALANCES
BUDGET AND ACTUAL - RADIO COMMUNICATIONS
YEAR ENDED SEPTEMBER 30, 2015
Revenues:
Intergovernmental - BOCC
Total revenues
Expenditures:
Current:
Personnel services
Operating expense
Capital outlay
Total expenditures
Excess of revenues over (under)
expenditures
Other financing sources (uses):
Transfer (to)/from Board of County Commissioners
Transfer (to)/from other governments
Total other financing sources (uses)
Excess of revenues over expenditures and other
financing sources (uses)
Fund balances, beginning of year
Fund balances, end of year
Variance
With Final
Original
Final
Positive
Budget
Budget
Actual
(Negative)
$ 362,380
$ 362,380
$ 362,380
$
362,380
362,380
362,380
-
151,352
161,352
158,012
3,340
203,028
175,028
98,175
76,853
8,000
20,000
18,448
1,552
362,380
356,380
274,635
81,745
-
6,000
87,745
81,745
(82,901) (82,901)
(6,000) (4,844) 1,156
(6,000) (87,745) (81,745)
17
MONROE COUNTY, FLORIDA SHERIFF
SCHEDULE OF REVENUES, EXPENDITURES AND CHANGES IN FUND BALANCES
BUDGET AND ACTUAL - HIDTA GRANTS FUND
YEAR ENDED SEPTEMBER 30, 2015
Variance
With Final
Original Final Positive
Budget Budget Actual (Negative)
Revenues:
Intergovernmental - other government units $ 20,025,000 $ 20,500,000 $ 19,976,270 $ (523,730)
Total revenues 20,025,000 20,500,000 19,976,270 (523,730)
Expenditures:
Current:
Personnel services
4,500,000
4,100,000
4,086,199
13,801
Operating expenses
14,875,000
16,000,000
15,491,641
508,359
Capital outlay
650,000
400,000
398,430
1,570
Total expenditures
20,025,000
20,500,000
19,976,270
523,730
Excess of revenues over (under) expenditures
-
-
-
-
Other financing sources:
Transfer (to)/from other governments
Total other financing sources
Excess of revenues and other
financing sources over expenditures
Fund balances, beginning of year
Fund balances, end of year $ $ $ $
18
MONROE COUNTY, FLORIDA SHERIFF
SCHEDULE OF REVENUES, EXPENDITURES AND CHANGES IN FUND BALANCES
BUDGET AND ACTUAL - GRANTS FUND
YEAR ENDED SEPTEMBER 30, 2015
Revenues:
Intergovernmental - BOCC
Intergovernmental - other government units
Total revenues
Expenditures:
Current:
Personnel services
Operating expenses
Capital outlay
Total expenditures
Excess of revenues over (under) expenditures
Other financing sources:
Transfers (to)/from other funds
Total other financing sources
Excess of revenues over expenditures and other
financing sources (uses)
Fund balances, beginning of year
Fund balances, end of year
Variance
With Final
Original
Final
Positive
Budget
Budget
Actual
(Negative)
$ 530,000
$ 50,000
$ 32,185
$ (17,815)
450,000
450,000
390,855
(59,145)
980,000
500,000
423,040
(76,960)
545,000
450,000
443,796
6,204
120,000
50,000
44,524
5,476
315,000
-
-
-
980,000
500,000
488,320
11,680
-
-
(65,280)
(65,280)
109,443
109,443
109,443
109,443
44.163 44.163
(44,163) (44,163) (44,163) -
$ (44,163) $ (44,163) $ - $ 44,163
19
MONROE COUNTY, FLORIDA SHERIFF
SCHEDULE OF REVENUES, EXPENDITURES AND CHANGES IN FUND BALANCES
BUDGET AND ACTUAL - SHARED ASSET FORFEITURE FUND
YEAR ENDED SEPTEMBER 30, 2015
Variance
With Final
Original Final Positive
Budget Budget Actual (Negative)
Revenues:
Investment income $ 113,000 $ 80,000 $ 75,466 $ 4,534
Total revenues
113,000
80,000
75,466
4,534
Expenditures:
Current:
Personnel services
2,200
1,000
144
856
Operating expenses
1,100
500
431
69
Aid to other governments/non-profits
148,900
129,500
127,470
2,030
Total expenditures
152,200
131,000
128,045
2,955
Excess of revenues over (under) expenditures
(39,200)
(51,000)
(52,579)
1,579
Fund balances, beginning of year
5,126,187
5,126,187
5,126,187
-
Fund balances, end of year
$ 5,086,987 $
5,075,187 $
5,073,608 $
1,579
20
MONROE COUNTY, FLORIDA SHERIFF
SCHEDULE OF REVENUES, EXPENDITURES AND CHANGES IN FUND BALANCES
BUDGET AND ACTUAL - FEDERAL FORFEITURE FUND
YEAR ENDED SEPTEMBER 30, 2015
Revenues:
Intergovernmental - Other government units
Investment income
Total revenues
Expenditures:
Current:
Personnel services
Operating expenses
Capital expenses
Aid to other governments
Total expenditures
Excess of revenues over (under)
expenditures
Fund balances, beginning of year
Fund balances, end of year
Variance
With Final
Original
Final
Positive
Budget
Budget
Actual
(Negative)
$
$
$ 2,475,992
$ 2,475,992
20,452
20,452
2,496,444
2,496,444
65,000
45,000
42,902
2,098
20,000
5,000
4,857
143
30,000
-
-
-
500,000
-
-
615,000
50,000
47,759
2,241
(615,000)
(50,000)
2,448,685
2,498,685
2,104,154
2,104,154
2,104,154
-
$ 1,489,154
$ 2,054,154
$ 4,552,839
$ 2,498,685
21
MONROE COUNTY, FLORIDA SHERIFF
SCHEDULE OF REVENUES, EXPENDITURES AND CHANGES IN FUND BALANCES
BUDGET AND ACTUAL - E-911
YEAR ENDED SEPTEMBER 30, 2015
Variance
With Final
Original
Final
Positive
Budget
Budget
Actual
(Negative)
Revenues:
Intergovernmental - BOCC
$ 480,000
$ 480,000
$ 458,151
$ (21,849)
Investment income
20,000
20,000
10,325
(9,675)
Total revenues
500,000
500,000
468,476
(31,524)
Expenditures:
Current:
Personnel services
105,000
110,000
107,329
2,671
Operating expense
130,000
180,000
174,369
5,631
Capital outlay
5,000
50,000
48,315
1,685
Total expenditures
240,000
340,000
330,013
9,987
Excess of revenues over (under)
expenditures
260,000
160,000
138,463
(21,537)
Other financing sources:
Transfers (to)/from Board of County Commissioners
Transfers (to)/from other governments (15,762) (15,762)
Total other financing sources (15,762) (15,762)
Excess of revenues over expenditures and other
financing sources (uses) 260,000 160,000 122,701 (37,299)
Fund balances, beginning of year 1,936,944 1,936,944 1,936,944
Fund balances, end of year $ 2,196,944 $ 2,096,944 $ 2,059,645 $ (37,299)
22
OTHER SUPPLEMENTARY INFORMATION
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MONROE COUNTY, FLORIDA SHERIFF
NON -MAJOR SPECIAL REVENUE FUNDS DESCRIPTION
The purpose of each non -major special revenue fund in the combining balance sheet and combining
statement of revenues, expenditures and changes in fund balances is described below.
Teen Court Fund - This fund accounts for receipts and disbursements pertaining to a program designed
to deter juveniles who are becoming involved in crime.
Law Enforcement Trust Fund - This fund accounts for expenditures to non-profit organizations to help
deter drug use and juvenile delinquency.
State Fine and Forfeiture (State Forfeiture) - This fund accounts for the proceeds received primarily from
seizures and forfeitures.
Contract Administrative Fund - This fund accounts for the administration of contracts between the Sheriff
and third parties.
Commissary Fund - This fund accounts for receipts and disbursements of inmate telephone commissions,
canteen revenues and other inmate programs.
Inter -Agency Communications Fund — This fund accounts for revenues and expenditures allocated for
radio communications.
24
MONROE COUNTY, FLORIDA SHERIFF
COMBINING BALANCE SHEET - NON -MAJOR GOVERNMENTAL FUNDS
SPECIAL REVENUE FUNDS
SEPTEMBER 30, 2015
Law
Enforcement
Teen Court Trust Fund
ASSETS
Cash and cash equivalents
$
-
$
23
Due from Board of County Commissioners
-
-
Due from other funds
51,132
-
Due from governmental units
9,034
-
Due from others
-
-
Total assets
$
60,166
$
23
LIABILITIES AND FUND BALANCES
Liabilities:
Accounts payable
$
-
$
-
Due to Board of County Commissioners
-
8
Due to other governmental units
-
-
Due to other funds
-
15
Due to others
-
-
Total liabilities
-
23
Deferred Inflows of Resources:
Unavailable revenues
-
-
Fund balances, restricted
Teen court program
60,166
-
Inter -agency communication program
-
-
Inmate welfare program
-
-
Farm program
-
-
Fund balances, committed
Contract administration
-
-
Total fund balances
60,166
-
Total liabilities, deferred inflows of resources and fund balances
$
60,166
$
23
25
MONROE COUNTY, FLORIDA SHERIFF
COMBINING BALANCE SHEET - NON -MAJOR GOVERNMENTAL FUNDS
SPECIAL REVENUE FUNDS
SEPTEMBER 30, 2015
State
Contract
Forfeiture
Administrative
Commissary
ASSETS
Cash and cash equivalents
$ 28,081
$ -
$ 561,159
Due from Board of County Commissioners
-
565
-
Due from other funds
15
1,187,626
5,023
Due from governmental units
-
106,516
-
Due from others
-
629
54,982
Total assets
$ 28,096
$ 1,295,336
$ 621,164
LIABILITIES AND FUND BALANCES
Liabilities:
Accounts payable $
- $ -
$ 74,477
Due to Board of County Commissioners
28,096 171,360
-
Due to other governmental units
- 2,020
-
Due to other funds
- 46,172
15,880
Due to others
- -
150
Total liabilities
28,096 219,552
90,507
Deferred Inflows of Resources:
Unavailable revenues
- -
-
Fund balances, restricted
Teen court program
- -
-
Inter -agency communication program
- -
-
Inmate welfare program
- -
483,107
Farm program
- -
47,550
Fund balances, committed
Contract administration
- 1,075,784
-
Total fund balances
- 1,075,784
530,657
Total liabilities, deferred inflows of resources and fund balances $
28,096 $ 1,295,336
$ 621,164
26
MONROE COUNTY, FLORIDA SHERIFF
COMBINING BALANCE SHEET - NON -MAJOR GOVERNMENTAL FUNDS
SPECIAL REVENUE FUNDS
SEPTEMBER 30, 2015
ASSETS
Cash and cash equivalents
Due from Board of County Commissioners
Due from other funds
Due from governmental units
Due from others
Total assets
LIABILITIES AND FUND BALANCES
Liabilities:
Accounts payable
Due to Board of County Commissioners
Due to other governmental units
Due to other funds
Due to others
Total liabilities
Deferred Inflows of Resources:
Unavailable revenues
Fund balances, restricted
Teen court program
Inter -agency communication program
Inmate welfare program
Farm program
Fund balances, committed
Contract administration
Total fund balances
Total liabilities, deferred inflows of resources and fund balances
Total
Nonmajor
Inter -Agency Special Revenue
Communications Funds
$ 355,823 $
945,086
35,388
35,953
1,200
1,244,996
8,314
123,864
26,254
81,865
$ 426,979 $
2,431,764
$ - $ 74,477
- 199,464
- 2,020
10,199 72,266
- 150
10,199 348,377
- 60,166
416,780 416,780
- 483,107
- 47,550
- 1,075,784
416,780 2,083,387
$ 426,979 $ 2,431,764
27
MONROE COUNTY, FLORIDA SHERIFF
COMBINING STATEMENT OF REVENUES, EXPENDITURES AND CHANGES IN FUND BALANCES
NON -MAJOR GOVERNMENTAL FUNDS
SPECIAL REVENUE FUNDS
YEAR ENDED SEPTEMBER 30, 2015
Law
Enforcement
Teen Court
Trust Fund
Revenues:
Intergovernmental - BOCC
$
$ 42,477
Intergovernmental - other government units
-
Charges for services
61,288
Fines and forfeitures
-
Investment income
15
Miscellaneous
-
-
Total revenues
61,288
42,492
Expenditures:
Current:
Personnel services
43,287
-
Operating expenses
4,641
3,492
Capital outlay
-
-
Aid to other governments/non-profits
-
39,000
Total expenditures
47,928
42,492
Excess of revenues over
(under) expenditures
13,360
-
Other financing sources (uses):
Transfers (to)/from other funds
-
Transfer (to)/from Board of County Commissioners
Transfer (to)/from other governments
Total other financing sources (uses)
-
Excess of revenues over expenditures and other
financing sources (uses)
13,360
Fund balances, beginning of year
46,806
Fund balances, end of year
$ 60,166
$
28
MONROE COUNTY, FLORIDA SHERIFF
COMBINING STATEMENT OF REVENUES, EXPENDITURES AND CHANGES IN FUND BALANCES
NON -MAJOR GOVERNMENTAL FUNDS
SPECIAL REVENUE FUNDS
YEAR ENDED SEPTEMBER 30, 2015
Revenues:
Intergovernmental - BOCC
Intergovernmental - other government units
Charges for services
Fines and forfeitures
Investment income
Miscellaneous income
Total revenues
Expenditures:
Current:
Personnel services
Operating expenses
Capital outlay
Aid to other governments/non-profits
Total expenditures
Excess of revenues over (under)
expenditures
Other financing sources (uses):
Transfers (to)/from other funds
Transfer (to)/from Board of County Commissioners
Transfer (to)/from other governments
Total other financing sources (uses)
Excess of revenues over expenditures and other
financing sources (uses)
Fund balances, beginning of year
Fund balances, end of year
State Contract
$ $ 6,200 $
351,866
3,278,422 446,646
42,390 - -
153 2,345 3,162
- - 21,201
42,543 3,638,833 471,009
- 3,217,803 160,872
14,447 218,597 200,417
- 58,522 216,244
28,096 143,911 (106,524)
4,879
(28,096) -
(163,397)
(28,096) (158,518)
(14,607) (106,524)
1,090,391 637,181
$ $ 1,075,784 $ 530,657
29
MONROE COUNTY, FLORIDA SHERIFF
COMBINING STATEMENT OF REVENUES, EXPENDITURES AND CHANGES IN FUND BALANCES
NON -MAJOR GOVERNMENTAL FUNDS
SPECIAL REVENUE FUNDS
YEAR ENDED SEPTEMBER 30, 2015
Revenues:
Intergovernmental - BOCC
Intergovernmental - other government units
Charges for services
Fines and forfeitures
Investment income
Miscellaneous income
Total revenues
Expenditures:
Current:
Personnel services
Operating expenses
Capital outlay
Aid to other governments/non-profits
Total expenditures
Excess of revenues over (under)
expenditures
Other financing sources (uses):
Transfers (to)/from other funds
Transfer (to)/from Board of County Commissioners
Transfer (to)/from other governments
Total other financing sources (uses)
Excess of revenues over expenditures and other
financing sources (uses)
Fund balances, beginning of year
Fund balances, end of year
Total Nonmajor
Inter -Agency Special Revenue
Communications Funds
$ 154,174 $
202,851
-
351,866
34,468
3,820,824
-
42,390
2,091
7,766
-
21,201
190,733
4,446,898
-
3,421,962
204,390
645,984
-
274,766
-
39,000
204,390
4,381,712
(13,657)
65,186
4,879
(28,096)
(163,397)
(186,614)
(13,657) (121,428)
430,437 2,204,815
$ 416,780 $ 2,083,387
30
MONROE COUNTY, FLORIDA SHERIFF
SCHEDULE OF REVENUES, EXPENDITURES AND CHANGES IN FUND BALANCES
BUDGETANDACTUAL - TEEN COURT FUND
YEAR ENDED SEPTEMBER 30, 2015
Revenues:
Charges for services
Total revenues
Expenditures:
Current:
Personnel services
Operating expense
Total expenditures
Excess of revenues over (under) expenditures
Excess of revenues over expenditures and other
financing sources (uses)
Fund balances, beginning of year
Fund balances, end of year
Variance
With Final
Original Final Positive
Budget Budget Actual (Negative)
$ 60,000 $ 63,000 $ 61,288 $ (1,712)
60,000 63,000 61,288 (1,712)
40,000 45,000 43,287 1,713
7,000 5,000 4,641 359
47,000 50,000 47,928 2,072
13,000 13,000 13,360 360
13,000 13,000 13,360 360
46,806 46,806 46,806
$ 59,806 $ 59,806 $ 60,166 $ 360
31
MONROE COUNTY, FLORIDA SHERIFF
SCHEDULE OF REVENUES, EXPENDITURES AND CHANGES IN FUND BALANCES
BUDGET AND ACTUAL - LAW ENFORCEMENT TRUST FUND
YEAR ENDED SEPTEMBER 30, 2015
Variance
With Final
Original
Final
Positive
Budget
Budget
Actual
(Negative)
Revenues:
Intergovernmental - BOCC
$ 61,000
$ 43,000
$ 42,477
$ (523)
Investment income
-
-
15
15
Total revenues
61,000
43,000
42,492
(508)
Expenditures:
Current:
Operating expenses
-
-
3,492
(3,492)
Aid to other governments/non-profits
61,000
43,000
39,000
4,000
Total expenditures
61,000
43,000
42,492
508
Excess of revenues over (under) expenditures
-
-
-
-
Other financing sources
Transfers (to)/from other funds
Total other financing sources
Excess of revenues over expenditures and other
financing sources (uses)
Fund balances, beginning of year
Fund balances, end of year
$
$
$
$
32
MONROE COUNTY, FLORIDA SHERIFF
SCHEDULE OF REVENUES, EXPENDITURES AND CHANGES IN FUND BALANCES
BUDGETANDACTUAL - STATE FORFEITURE FUND
YEAR ENDED SEPTEMBER 30, 2015
Revenues:
Fines and forfeitures
Investment income
Total revenues
Expenditures:
Current:
Operating expenses
Total expenditures
Excess of revenues over (under)
expenditures
Other financing uses:
Transfer (to)/from Board of County Commissioners
Total other financing uses
Excess of revenues over expenditures and other
financing sources (uses)
Fund balances, beginning of year
Fund balances, end of year
Variance
With Final
Original Final Positive
Budget Budget Actual (Negative)
$ 144,500 $ 49,500 $ 42,390 $ (7,110)
500 500 153 (347)
145,000 50,000 42,543 (7,457)
33,000 20,000 14,447 5,553
33,000 20,000 14,447 5,553
112,000 30,000 28,096 (1,904)
(112,000) (30,000) (28,096) 1,904
(112,000) (30,000) (28,096) 1,904
33
MONROE COUNTY, FLORIDA SHERIFF
SCHEDULE OF REVENUES, EXPENDITURES AND CHANGES IN FUND BALANCES
BUDGET AND ACTUAL- CONTRACT ADMINISTRATIVE FUND
YEAR ENDED SEPTEMBER 30, 2015
Revenues:
Intergovernmental - BOCC
Intergovernmental - other governmental units
Charges for services
Interest income
Total revenues
Expenditures:
Current:
Personnel
Operating expenses
Capital expenses
Total expenditures
Excess of revenues over (under)
expenditures
Other financing sources (uses)
Transfers (to)/from other funds
Transfers (to)/from other governments
Total other financing sources (uses)
Excess of revenues over expenditures and other
financing sources (uses)
Fund balances, beginning of year
Fund balances, end of year
Variance
With Final
Original
Final
Positive
Budget
Budget
Actual
(Negative)
$ 8,400
$ 7,500
$ 6,200
$ (1,300)
470,000
365,000
351,866
(13,134)
3,394,600
3,300,000
3,278,422
(21,578)
2,000
2,500
2,345
(155)
3,875,000
3,675,000
3,638,833
(36,167)
3,230,000
3,220,000
3,217,803
2,197
300,000
225,000
218,597
6,403
145,000
60,000
58,522
1,478
3,675,000
3,505,000
3,494,922
10,078
200,000
170,000
143,911
(26,089)
-
-
4,879
4,879
(125,000)
(170,000)
(163,397)
6,603
(125,000)
(170,000)
(158,518)
11,482
75,000
(14,607) (14,607)
1,090, 391 1,090, 391 1,090, 391
$ 1,165,391 $ 1,090,391 $ 1,075,784 $ (14,607)
34
MONROE COUNTY, FLORIDA SHERIFF
SCHEDULE OF REVENUES, EXPENDITURES AND CHANGES IN FUND BALANCES
BUDGET AND ACTUAL- COMMISSARY FUND
YEAR ENDED SEPTEMBER 30, 2015
Revenues:
Charges for services
Investment income
Miscellaneous income
Total revenues
Expenditures:
Current:
Personnel expenses
Operating expenses
Capital outlay
Total expenditures
Excess of revenues over (under)
expenditures
Other financing sources (uses)
Transfers (to)/from other funds
Total other financing sources (uses)
Excess of revenues over expenditures and other
financing sources (uses)
Fund balances, beginning of year
Fund balances, end of year
Variance
With Final
Original
Final
Positive
Budget
Budget
Actual
(Negative)
$ 430,000
$ 449,800
$ 446,646
$ (3,154)
3,000
3,200
3,162
(38)
12,000
22,000
21,201
(799)
445,000
475,000
471,009
(3,991)
170,000
165,000
160,872
4,128
205,000
205,000
200,417
4,583
-
220,000
216,244
3,756
375,000
590,000
577,533
12,467
70,000
(115,000)
(106,524)
8,476
3,500
3,500
73,500 (115,000) (106,524) 8,476
637,181 637,181 637,181 -
$ 710,681 $ 522,181 $ 530,657 $ 8,476
35
MONROE COUNTY, FLORIDA SHERIFF
SCHEDULE OF REVENUES, EXPENDITURES AND CHANGES IN FUND BALANCES
BUDGET AND ACTUAL - INTER -AGENCY COMMUNICATIONS FUND
YEAR ENDED SEPTEMBER 30, 2015
Variance
With Final
Original
Final
Positive
Budget
Budget
Actual
(Negative)
Revenues:
Intergovernmental - BOCC
$ 175,000
$ 157,000
$ 154,174 $
(2,826)
Charges for services
65,000
40,000
34,468
(5,532)
Investment income
10,000
3,000
2,091
(909)
Total revenues
250,000
200,000
190,733
(9,267)
Expenditures:
Current:
Operating expense 240,000 210,000 204,390 5,610
Capital outlay 10,000 - - -
Total expenditures 250,000 210,000 204,390 5,610
Excess of revenues over (under)
expenditures (10,000) (13,657) (3,657)
Fund balances, beginning of year 430,437 430,437 430,437
Fund balances, end of year $ 430,437 $ 420,437 $ 416,780 $ (3,657)
36
MONROE COUNTY, FLORIDA SHERIFF
AGENCY FUNDS DESCRIPTION
The purpose of each agency fund in the combining financial statement on the following page is described
below.
Civil Process Fund - This fund accounts for receipt and disbursement of funds received for the service of
papers by the Sheriff.
Bonds Fund - This fund accounts for receipts and disbursements of the Bonds Fund.
Inmate Fund - This fund accounts for receipts and disbursements of the monies held by the Sheriff on
behalf of incarcerated inmates.
37
MONROE COUNTY, FLORIDA SHERIFF
COMBINING STATEMENT OF CHANGES IN FIDUCIARY ASSETS AND LIABILITIES
ALL AGENCY FUNDS
YEAR ENDED SEPTEMBER 30, 2015
October 1,
September 30,
2014
Additions
Deductions
2015
Civil Process
Assets
Cash and cash equivalent!
$
16,944
$
157,813
$
116,219
$
58,538
Total assets
$
16,944
$
157,813
$
116,219
$
58,538
Liabilities
Accounts payable
$
-
$
170,916
$
170,486
$
430
Due to Board of County Commissioners
9,917
52,724
57,701
4,940
Due to other funds
-
6,596
149
6,447
Due to other governments
2,020
33,177
2,019
33,178
Due to individual:
5,007
56,831
48,295
13,543
Total liabilities
$
16,944
$
320,244
$
278,650
$
58,538
Bonds
Assets
Cash and cash equivalent;
$
731,830
$
528,306
$
774,639
$
485,497
Total assets
$
731,830
$
528,306
$
774,639
$
485,497
Liabilities
Due to individual:
$
731,825
$
528,306
$
774,634
$
485,497
Due to other fund:
5
-
5
-
Totalliabilities
$
731,830
$
528,306
$
774,639
$
485,497
Inmate
Assets
Cash and cash equivalent;
$
31,760
$
939,372
$
951,367
$
19,765
Due from others (Touch Pay
5,817
748,232
749,670
4,379
Due from other funds
54
-
54
-
Total assets
$
37,631
$
1,687,604
$
1,701,091
$
24,144
Liabilities
Accounts payable
$
4,540
$
402,384
$
400,095
$
6,829
Due to General Func
3,775
59,751
58,425
5,101
Due to Commissary func
4,117
138,859
138,013
4,963
Due to individuals
25,195
895,384
913,328
7,251
Due to other.
4
-
4
-
Totalliabilities
$
37,631
$
1,496,378
$
11509,865
$
24,144
Total All Aoencv Funds
Assets
Cash and cash equivalent!
$
780,534
$
1,625,491
$
1,842,225
$
563,800
Due from others
5,817
748,232
749,670
4,379
Due from other funds
54
-
54
-
Total assets
$
786,405
$
2,373,723
$
2,591,949
$
568,179
Liabilities
Accounts payable
$
4,540
$
573,300
$
570,581
$
7,259
Due to Board of County Commissioner
9,917
52,724
57,701
4,940
Due to other funds
7,897
205,206
196,592
16,511
Due to other government:
2,020
33,177
2,019
33,178
Due to individuals
762,027
1,480,521
1,736,257
506,291
Due to others
4
-
4
-
Totalliabilities
$
786,405
$
2,344,928
$
2,563,154
$
568,179
38
SUPPLEMENTARY REPORTS
`% Cherry Bekaert-
CPAs & Advisors
Report of Independent Auditor 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
To the Honorable Rick Ramsay,
Sheriff of Monroe County, Florida
We have audited, in accordance with the auditing standards generally accepted in the United States of America
and the standards applicable to financial audits contained in Government Auditing Standards issued by the
Comptroller General of the United States, the financial statements of each major fund and the aggregate
remaining fund information of the Monroe County, Florida Sheriff (the "Sheriff') as of and for the year ended
September 30, 2015, and the related notes to the financial statements, and have issued our report thereon
dated February 21, 2016 for the purpose of compliance with Section 218.39(2), Florida Statutes and Chapter
10.550, Rules of the Auditor General -Local Governmental Entity Audits.
Internal Control over Financial Reporting
In planning and performing our audit of the financial statements, we considered the Sheriffs internal control over
financial reporting ("internal control") to determine the audit procedures that are appropriate in the
circumstances for the purpose of expressing our opinions on the financial statements, but not for the purpose of
expressing an opinion on the effectiveness of the Sheriffs internal control. Accordingly, we do not express an
opinion on the effectiveness of the Sheriffs internal control.
A deficiency in internal control exists when the design or operation of a control does not allow management or
employees, in the normal course of performing their assigned functions, to prevent, or detect and correct,
misstatements on a timely basis. A material weakness is a deficiency, or a combination of deficiencies, in
internal control, such that there is a reasonable possibility that a material misstatement of the Sheriff's financial
statements will not be prevented, or detected and corrected on a timely basis. A significant deficiency is a
deficiency, or a combination of deficiencies, in internal control that is less severe than a material weakness, yet
important enough to merit attention by those charged with governance.
Our consideration of internal control was for the limited purpose described in the first paragraph of this section
and was not designed to identify all deficiencies in internal control that might be material weaknesses or
significant deficiencies. Given these limitations, during our audit we did not identify any deficiencies in internal
control that we consider to be material weaknesses. However, material weaknesses may exist that have not
been identified.
Compliance and Other Matters
As part of obtaining reasonable assurance about whether the Sheriffs financial statements are free of material
misstatement, we performed tests of its compliance with certain provisions of laws, regulations, contracts and
grant agreements, 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 and accordingly, we do not express such an opinion. The results of our tests disclosed no
instances of noncompliance or other matters that are required to be reported under Government Auditing
Standards.
39
Purpose of this Report
This report is intended solely to describe the scope of our testing of internal control and compliance and the
results of that testing, and not to provide an opinion on the effectiveness of the Sheriffs internal control or on
compliance. This report is an integral part of an audit performed in accordance with Government Auditing
Standards in considering the Sheriffs internal control and compliance. Accordingly, this communication is not
suitable for any other purpose.
Orlando, Florida
February 21, 2016
40
`� Cherry Bekaert"P
CPAs & Advisors
Independent Auditor's Management Letter
To the Honorable Rick Ramsay,
Sheriff of Monroe County, Florida
Report on the Financial Statements
We have audited the financial statements of the Monroe County, Florida Sheriff (the "Sheriff'), as of and for the
year ended September 30, 2015, and have issued our report thereon dated February 21, 2016.
Auditor's Responsibility
We conducted our audit in accordance with auditing standards generally accepted in the United States of
America; the standards applicable to financial audits contained in Government Auditing Standards, issued by
the Comptroller General of the United States; and Chapter 10.550, Rules of the Auditor General.
Other Reports
We have issued our Report of Independent Auditor 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 and our Report of Independent Accountant on Compliance with Local
Government Investment Policies regarding compliance requirements in accordance with Chapter 10.550, Rules
of the Auditor General. Disclosures in those reports, which are dated February 21, 2016, should be considered
in conjunction with this management letter.
Prior Audit Findings
Section 10.554(1)(i)1., Rules of the Auditor General, requires that we determine whether or not corrective
actions have been taken to address findings and recommendations made in the preceding annual financial audit
report. There were no recommendations made in the preceding audit report.
Official Title and Legal Authority
Section 10.554(1)(i)4., Rules of the Auditor General, requires that the name or official title and legal authority for
the primary government and each component unit of the reporting entity be disclosed in the management letter,
unless disclosed in the notes to the financial statements. The Sheriff was established by Article VIII, Section 1
(d), of the Florida Constitution. There are no component units related to the Sheriff.
Other Matters
Section 10.554(1)(i)2., Rules of the Auditor General, requires that we address in the management letter any
recommendations to improve financial management. In connection with our audit, we did not have any such
recommendations.
Section 10.554(1)(i)3., Rules of the Auditor General, requires that we address noncompliance with provisions of
contracts or grant agreements, or abuse, that have occurred, or are likely to have occurred, that have an effect
on the financial statements that is less than material but which warrants the attention of those charged with
governance. In connection with our audit, we did not have any such findings.
41
Purpose of this Letter
The purpose of this management letter is to communicate certain matters prescribed in Chapter 10.550, Rules
of the Auditor General. Accordingly, this management letter is not suitable for any other purpose.
Orlando, Florida
February 21, 2016
42
`� Cherry Bekaert"P
CPAs & Advisors
Report of Independent Accountant on Compliance
with Local Government Investment Policies
To the Honorable Rick Ramsay,
Sheriff of Monroe County, Florida
Report on Compliance
We have examined the Monroe County, Florida Sheriff (the "Sheriff'), compliance with local government
investment policy requirements of Section 218.415, Florida Statutes, for the year ended September 30, 2015.
Management is responsible for the Sheriffs compliance with those requirements. Our responsibility is to express
an opinion on the Sheriffs compliance based on our examination.
Scope
Our examination was conducted in accordance with attestation standards established by the American Institute
of Certified Public Accountants and, accordingly, included examining, on a test basis, evidence about the
Sheriff's compliance with those requirements and performing such other procedures as we considered
necessary in the circumstances. We believe that our examination provides a reasonable basis for our opinion.
Our examination does not provide a legal determination on the Sheriffs compliance with specified requirements.
Opinion
In our opinion, the Sheriff complied, in all material respects, with the aforementioned requirements for the year
ended September 30, 2015.
Q-s"� `�� �- �- R
Orlando, Florida
February 21, 2016
43