Fiscal Year 2011W
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MONROE COUNTY, FLORIDA
SHERIFF
Special -Purpose Financial Statements
Year Ended September 30, 2011
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MONROE COUNTY, FLORIDA
SHERIFF
Special -Purpose Financial Statements, Required Supplementary
Information, Other Supplementary Information
and Independent Auditors' Reports
Year Ended September 30, 2011
Table of Contents
Page
IndependentAuditors' Report---------------------------------------------------------------------------------------------------------
2-3
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SPECIAL-PURPOSE FINANCIAL STATEMENTS
Special -Purpose Balance Sheet - Governmental Funds,___________________________________________________________
4
Special -Purpose Statement of Revenues, Expenditures and Changes
In Fund Balances - Governmental Funds
5
Special -Purpose Statement of Fiduciary Assets and Liabilities - Agency Funds________________________
6
Notes to Special -Purpose Financial Statements_______________________________________________________________________
7 - 15
REQUIRED SUPPLEMENTARY INFORMATION
Schedule of Revenues, Expenditures and Changes in Fund
Balances - Budget and Actual - General Fund
16
.......................................................................
Schedule of Revenues, Expenditures and Changes in Fund
Balances - Budget and Actual — Major Special Revenue Funds_____________________________________________
17 - 22
t
OTHER SUPPLEMENTARY INFORMATION
Special -Purpose Combining Statement of General, Trauma Star and Radio
r
Communications Funds by Service Area
23
Non -Major Special Revenue Funds Description________________________________________________________________________
24
Special -Purpose Combining Balance Sheet — Non -Major Governmental Funds -
Special Revenue Funds
25 - 27
Special -Purpose 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 - 38
Agency Funds Description ........................................................................................................ 39
Special -Purpose Combining Statement of Changes in Fiduciary Assets and Liabilities -
AIIAgency Funds-----------------------------------------------------------------------------------------------------------•••-•• 40
SUPPLEMENTARY INDEPENDENT AUDITORS' REPORTS
Independent Auditors' Report on Internal Control over Financial
Reporting and on Compliance and Other Matters Based on an
Audit of Special -Purpose Financial Statements Performed
in Accordance with Government Auditing Standards ............................................................. 41 - 42
Independent Auditors' Management Letter 43 - 44
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INDEPENDENT AUDITORS' REPORT
To the Honorable Robert Peryam,
Sheriff of Monroe County, Florida
We have audited the accompanying special-purpose 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, 2011, as listed in the table of contents.
These special-purpose financial statements are the responsibility of the Sheriffs management.
Our responsibility is to express opinions on these special-purpose 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
special-purpose financial statements are free of material misstatement. An audit includes
examining, on a test basis, evidence supporting the amounts and disclosures in the special-
purpose financial statements. An audit also includes assessing the accounting principles used
and significant estimates made by management, as well as evaluating the overall special-
purpose financial statement presentation. We believe that our audit provides a reasonable basis
for our opinions.
As discussed in Note 1, the accompanying special-purpose financial statements were prepared
for the purpose of complying with Section 218.39(2), Florida Statutes, and Chapter 10.550,
Rules of the Auditor General -Local Governmental Entity Audits, and are not intended to be a
complete presentation of the financial position and changes in financial position of the Sheriff as
of September 30, 2011. Additionally, the special-purpose financial statements present only the
Sheriff and are not intended to present fairly the financial position and changes in financial
position of Monroe County, Florida, taken as a whole.
In our opinion, the special-purpose 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, 2011, 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.
0
In accordance with Government Auditing Standards, we have also issued our report dated
February 7, 2012 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 and should be considered in assessing the results of our audit.
The budgetary comparison schedules listed in the table of contents as required supplementary
information are not a required part of the special-purpose financial statements but are
iirlir supplementary information required by the Governmental Accounting Standards Board. We
have applied certain limited procedures, which consisted primarily of inquiries of management
regarding the methods of measurement and presentation of the required supplementary
rr information. However, we did not audit the information and we express no opinion on it.
Our audit was conducted for the purpose of forming opinions on the special-purpose financial
statements. The accompanying 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
special-purpose financial statements. Such information has been subjected to the auditing
procedures applied in the audit of the special-purpose financial statements and, in our opinion,
is fairly stated in all material respects in relation to the special-purpose financial statements
taken as a whole.
This report is intended solely for the information and use of the Sheriffs management and the
Florida Auditor General, and is not intended to be and should not be used by anyone other than
these specified parties.
Orlando, Florida
February 7, 2012
3
SPECIAL-PURPOSE
FINANCIAL STATEMENTS
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MONROE COUNTY, FLORIDA
SHERIFF
Special -Purpose Statement of Fiduciary Assets and Liabilities
Agency Funds
September 30, 2011
Civil Total
Process Bonds Inmate Agency
Assets
Cash and cash equivalents $ 53,403 $ 1,121,004 $ 49,732 $ 1,224,139
Due from others - - 1,644 1,644
Total assets $ 53,403 $ 1,121,004 $ 51,376 $ 1,225,783
Liabilities
Accounts payable $ - $ - $ 8,555 $ 8,555
Due to Board of County Commissioners 7,502 - - 7,502
Due to other funds 1,249 - 10,457 11,706 <<
Due to individuals 44,652 1,121,004 32,364 1,198,020
Total liabilities $ 53,403 $ 1,121,004 $ 51,376 $ 1,225,783
The notes to the special-purpose financial statements 6
are an integral part of this statement.
C
MONROE COUNTY, FLORIDA
SHERIFF
Notes to Special -Purpose Financial Statements
Year Ended September 30, 2011
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 Sheriff's
special-purpose 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.
Entity status for financial reporting purposes is governed by Statement No. 14, as amended by
Statement 39, of the Governmental Accounting Standards Board (GASB). 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 special-purpose financial statements are prepared in accordance with Chapter 10.550,
Rules of the Auditor General (the "Rules"), which requires the Sheriff to only present fund
financial statements. In conformity with the Rules, the Sheriff has not presented the
government -wide financial statements, related disclosures or management's discussion and
analysis, which are required to present a complete presentation of its financial position and
changes in financial position.
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.
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. 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 six Special Revenue Funds as major
funds: Trauma Star, Radio Communications, HIDTA Grants, Grants, 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 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.
0
7
MONROE COUNTY, FLORIDA
SHERIFF
Notes to Special -Purpose Financial Statements
Year Ended September 30, 2011
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 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, 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 - 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 - 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 and the Fund B Surplus Funds Trust Fund investment pool
("Fund B"). Florida PRIME is a 2a7-like fund stated at share price, which is substantially the
same as fair value. Fund B is accounted for as a fluctuating Net Asset Value "NAV" pool or as a
2a-7 like fund.
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 $131,919 for September
30, 2011.
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 Sheriff's special-purpose 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
8
MONROE COUNTY, FLORIDA
SHERIFF
Notes to Special -Purpose Financial Statements
Year Ended September 30, 2011
Note 1 - Summary of significant accounting policies (continued)
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 special-purpose financial statements requires
management to make use of estimates that affect reported amounts. Actual results could differ
from estimates.
New accounting pronouncement — Effective October 1, 2010, the Sheriff adopted the
provisions of GASB Statement No. 54, Fund Balance Reporting and Governmental Fund Type
Definitions. The effect of this adoption is to establish new categories for fund balance reporting
and revise the definitions for governmental fund types.
Note 2 - Deposits and investments
Cash and cash equivalents at September 30, 2011 consist of the following:
Type Credit Quality Rating
Demand and time deposits
SBA
N/A
Unrated
Fair Value
$ 15,039,579
154,034
$ 15,193,613
The Sheriff places its cash and cash equivalents on deposit with financial institutions in the
United States. The Federal Deposit Insurance Corporation (FDIC) covers $250,000 for
substantially all depository accounts. The Sheriff from time to time may have amounts on
deposit in excess of the insured limits and the remaining balances are insured 100% 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.
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.
As of September 30, 2011, the Sheriff had $154,034 invested in the SBA, which was 1 % of the
Sheriff's total cash and cash equivalents. Of the $154,034 invested in the SBA, the Sheriff had
$3,391 or 2% invested in Fund B and $150,643 or 98% invested in Florida PRIME.
Florida PRIME is rated by Standard and Poors. The current rating is AAAm. Fund B is not rated
by any nationally recognized statistical rating agency.
A
MONROE COUNTY, FLORIDA
SHERIFF
Notes to Special -Purpose Financial Statements
Year Ended September 30, 2011
Note 2 - Deposits and investments (continued)
The weighted average days to maturity (WAM) of the Florida PRIME at September 30, 2011 is
38 days. Next interest rate reset days for floating rate securities are used in the calculation of
the WAM. The weighted average life (based on expected future cash flows) of Fund B at
September 30, 2011 is estimated at 4.82 years. However, because Fund B consists of
restructured or defaulted securities, there is a considerable uncertainty regarding the weighted
average life.
The amount of $1,385,934 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 E911 services, which
may include next generation deployment.
Note 3 - Capital assets
A summary of changes in the Sheriff's capital assets, presented in the government -wide
financial statements of the County, is as follows:
Balance Balance
10/01/2010 Additions Deductions 09/30/2011
Buildings and improvements $ 2,757,297 $ 4,635 $ - $ 2,761,932
Equipment 34,299,552 2,863,879 1,053,891 36,109,540
$ 37,056,849 $ 2,868,514 $ 1,053,891 $ 38,871,472
Accumulated depreciation $ 16,733,021 $ 2,877,937 $ 849,081 $ 18,761,877
Note 4 - Long-term debt
The following is a summary of changes in the Sheriffs long-term debt for the year ended
September 30, 2011, presented in the government -wide financial statements of the County:
Long-term debt, beginning of year
Additions
Reductions
Long-term debt, end of year
Compensated
Absences
$ 4,052,468
186,052
(77,108)
$ 4,161,412
10
MONROE COUNTY, FLORIDA
SHERIFF
Notes to Special -Purpose Financial Statements
Year Ended September 30, 2011
Note 5 — 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.
E-911 Fund is restricted based upon the E-911 costs allowable by State Statute [F.S.
365]
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 Asset 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. http://www.justice.qov/usao/ri/proiects/esguidelines.pdf and
http://www.treasury.gov/resource-center/terrorist-illicit-finance/Asset-
Forfeiture/Documents/greenbook. pdf
State Forfeiture Funds are restricted based upon State Statute [F.S. 932.7055]
Teen Court is restricted by State Statute [F.S. 938.19]
Grant Funds are restricted by the rules and guidelines of the local, state or federal
agencies awarding the grants (except for HIDTA grants)
Inter -Agency Communications Fund is restricted by State Statute [318.21(9)]
HIDTA Fund is federal monies restricted by the rules and guidelines of the Office of
National Drug Control Policy.
Law Enforcement Trust Fund is restricted by State Statute [F.S. 932.7055]
Commissary Fund is restricted for the purposes outlined by State Statute [F.S.
951.23(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 Administration Fund is committed for the administration of contracts between
the Sheriff and third parties.
During FY 11, the following special revenue funds were merged into Contract Administration
Fund: (Off -Duty, Impact Support and Airport, none of which had a fund balance). Additionally
the South Florida Law Enforcement Trust Fund was merged with the Federal Forfeiture Fund
and the fund balance of $687,475 was transferred to the Federal Forfeiture Fund.
MONROE COUNTY, FLORIDA
SHERIFF
Notes to Special -Purpose Financial Statements
Year Ended September 30, 2011
Note 6 - Retirement plan
Plan description — Substantially all full-time Sheriff employees participate in the Florida
Retirement System ("FRS"), administered by the Florida Department of Management Services.
Employees elect to participate in the defined benefit plan ("Pension Plan"), a multiple -employer;
cost sharing public employee defined benefit retirement plan, or the defined contribution plan
("Investment Plan") under the FRS. FRS provides retirement benefit, disability benefits, annual
cost -of -living adjustments, and death benefits to Pension Plan members and beneficiaries of
various governmental units within the State of Florida. Benefits are established by Chapter 121,
Florida Statutes, and Chapter 60S, Florida Administrative Code. Amendments to the law can be
made only by Act of the Florida legislature.
For employees hired before July 1, 2011 and enrolled in the Pension Plan, the FRS provides for
vesting of benefits after 6 years of credited service. Normal Pension Plan retirement benefits are
available to employees who retire at or after age 62 with 6 or more years of service or after 30
years if under age 62. Benefits are also based on the 5 highest state fiscal years of
compensation earned during covered employment. For employees hired July 1, 2011 and
thereafter enrolled in the Pension Plan, the FRS provides for vesting of benefits after 8 years of
credited service. Normal retirement benefits are available to employees who retire at or after
age 65 with 8 or more years of service or after 33 years if under age 65. Benefits are also based
on the 8 highest state fiscal years of compensation earned during covered employment.
Pension Plan retirement benefits for all employees are based on age, average compensation
and years -of -service credit. Early retirement is available after 6 years of service with a 5%
reduction in benefits for each year prior to the normal retirement age.
In addition to the above benefits, the FRS administers a Deferred Retirement Option Program
("DROP"). This program allows eligible employees 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.
For employees electing to participate in the Investment Plan rather than the Pension Plan,
vesting occurs at one year of service. These participants receive a contribution of self -direction
in an investment product with a third party administrator selected by the State Board of
Administration. Investment accounts may be withdrawn by the employee 90 days after
termination or retirement.
The Florida Division of Retirement issues a publicly available financial report that includes
financial statements and required supplementary information for the FRS. The report may be
obtained by writing to the State of Florida Division of Retirement, Department of Management
Services, PO Box 9000, Tallahassee, FL 32315-9000, or from the website www.frs.state.fl.us.
t
12
MONROE COUNTY, FLORIDA
SHERIFF
Notes to Special -Purpose Financial Statements
Year Ended September 30, 2011
Note 6 - Retirement plan (continued)
Funding policy - The FRS was noncontributory for Pension Plan and Investment Plan
members until June 30, 2011. As of July 1, 2011 all members, with the exception of Deferred
Retirement Option Program (DROP) members and re-employed retirees, contribute 3% of their
eligible wages. Participating employer contributions are based upon state-wide rates
established by the State of Florida on an annual basis effective each July 1. The rates applied to
employee salaries effective as of July 1, 2011 are as follows: regular employees, 4.91 %, special
risk employees, 14.10%, special risk administrative support, 6.04%; elected officials, 11.14%,
senior management 6.27%, and DROP participants 4.42%. The Sheriff contributed to the plan
an amount equal to 9.50% of covered payroll during the fiscal year ended September 30, 2011.
The Sheriff's contributions made during the years ended September 30, 2011, 2010, and 2009
were $5,076,270, $4,877,644, and $4,850,567, respectively, equal to the required contributions
for each year.
Monroe County Sheriff's office offers 457 Deferred Compensation Programs to all employees of
the agency. Employees may participate in the plan through payroll deductions and the plan is
a$;
funded by a Hartford Life Insurance Company 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 Sheriff's Office
has no liability beyond the payment of bi-weekly payroll contributions.
Monroe County Sheriff's office also offers
Discretionary Contribution Pension Plan.
classified as Telecommunications
Telecommunications Director are covered
July 20, 2009, new hired employees will b
are eligible to participate in the program c
commencing on October 1.
a profit-sharing pension plan known as the 401(a)
Only full-time employees of the Sheriff's office
Officer, Telecommunications Supervisor, or
under the pension program established. Effective
e exempt from the Plan. Those class of employees
m the first day of the 12-consecutive month period
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 $83,294 for the year ended September 30, 2011 and there were no
employee contributions.
Note 7 — 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 and prescription drug benefits to both active and eligible retired
employees. The Plan does not issue a publicly available financial report.
0
13
F
i
MONROE COUNTY, FLORIDA
SHERIFF
Notes to Special -Purpose Financial Statements
Year Ended September 30, 2011
Note 7 — Other postemployment benefits (OPEB) (continued)
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 post employment 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 before 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 continue to participate in the Plan at a cost equal to the FRS Health Insurance
Subsidy for ten years of service (currently $5 per month for each year of service credit at
retirement or $50 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 equal to the FRS Health Insurance Subsidy. 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.
Note 8 - 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
rw participates in the coverage provided by the Board of County Commissioners of Monroe County
Workers' Compensation, Group Insurance, and Risk Management Internal Service Funds.
Under these programs, the Workers' Compensation Fund has self -insured coverage up to the
first $500,000 per claim for regular employees. Workers' Compensation claims in excess of the
self -insured coverage of $500,000 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 $50,000 deductible. 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.
go 14
MONROE COUNTY, FLORIDA
SHERIFF
Notes to Special -Purpose Financial Statements
Year Ended September 30, 2011
Note 9 - 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 Sheriff's 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 Sheriff's financial position.
Note 10 - 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, 2011 were $5,456,212.
The following is a schedule by years of minimum future rentals under operating leases as of
September 30, 2011:
Year Ending
September 30,
2012
$ 5,629,623
2013
5,721,970
2014
5,135, 888
2015
1,876,809
2016-2017
896,944
Total $ 19,261,234
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 11 — Deferred revenues
At September 30, 2011 the agency had deferred revenue in two Special Revenue Funds that
represents monies collected to be used in the future for Commissary and Contract
Administration. Amount deferred as of September 30, 2011 is $44,375.
El 15
0
REQUIRED SUPPLEMENTARY INFORMATION
a
4
MONROE COUNTY, FLORIDA
SHERIFF
Schedule of Revenues, Expenditures and Changes in Fund Balances
Budget and Actual - General Fund
Year Ended September 30, 2011
Variance
With Final
Original
Final
Positive
Budget
Budget
Actual
(Negative)
Revenues:
Intergovernmental -BOCC
$ 41,676,320
$ 41,676,321 $
41,676,320
$ (1)
Investment income
-
-
62,041
62,041
Miscellaneous
-
-
260,663
260,663
Total revenues
41,676,320
41,676,321
41,999,024
322,703
Expenditures:
Current:
Personnel services
31,182,149
30,177,150
28,769,296
1,407,854
Operating expenses
9,601,084
9,776,084
9,635,583
140,501
Capital outlay
893,087
1,723,087
1,666,024
57,063
Total expenditures
41,676,320
41,676,321
40,070,903
1,605,418
Excess of revenues over
expenditures
-
-
1,928,121
1,928,121
Other financing uses:
Insurance proceeds
19,715
19,715
Transfer (to)/from Board of County Commissioners
-
(1,451,410)
(1,451,410)
Transfer (to)/from other governments
-
(369,156)
(369,156)
Transfer (to)/from others
-
-
(73,140)
(73,140)
Transfers (to)/from other funds
-
-
(54,130)
(54,130)
Total other financing uses
-
-
(1,928,121)
(1,928,121)
Excess of revenues over expenditures
and other financing uses
-
-
-
Fund balances, beginning of year
-
-
Fund balances, end of year
$ -
$ $
$ -
16
MONROE COUNTY, FLORIDA
SHERIFF
Schedule of Revenues, Expenditures and Changes in Fund Balances
Budget and Actual - TRAUMA STAR
Year Ended September 30, 2011
Revenues:
Intergovernmental - BOCC
Total revenues
Expenditures:
Current:
Personnel services
Operating expense
Capital outlay
Total expenditures
Excess of revenues over
expenditures
Other financing sources:
Transfer (to)/from Board of County Commissioners
Total other financing sources
Excess of revenues over expenditures and other
financing sources
Fund balances, beginning of year
Fund balances, end of year
Variance
With Final
Original
Final
Positive
Budget
Budget
Actual
(Negative)
$ 1,267,741
$ 1,267,741
$ 1,267,741
$ -
1,267,741
1,267,741
1,267,741
-
484,346
484,346
479,229
5,117
783,395
767,395
765,624
1,771
-
16,000
15,647
353
1,267,741
1,267,741
1,260,500
7,241
-
-
7,241
7,241
_ (7,241) (7,241)
(7,241) (7,241)
17
U
MONROE COUNTY, FLORIDA
SHERIFF
Schedule of Revenues, Expenditures and Changes in Fund Balances
Budget and Actual - RADIO COMMUNICATIONS
Year Ended September 30, 2011
Revenues:
Intergovernmental - BOCC
Total revenues
Expenditures:
Current:
Personnel services
Operating expense
Capital outlay
Total expenditures
Excess of revenues over
expenditures
Other financing sources:
Transfer (to)/from Board of County Commissioners
Total other financing sources
Excess of revenues over expenditures and other
financing sources
Fund balances, beginning of year
Fund balances, end of year
Variance
With Final
Original
Final
Positive
Budget
Budget
Actual
(Negative)
$ 351,448
$ 351,448
$ 351,448
$
351,448
351,448
351,448
-
242,571
242,571
198,545
44,026
108,877
103,877
72,858
31,019
-
5,000
2,795
2,205
351,448
351,448
274,198
77,250
-
-
77,250
77,250
(77,250)
(77,250)
-
-
(77,250)
(77,250)
18
MONROE COUNTY, FLORIDA
SHERIFF
Schedule of Revenues, Expenditures and Changes in Fund Balances
Budget and Actual - HIDTA Grants Fund
Year Ended September 30, 2011
Variance
With Final
Original
Final
Positive
Budget
Budget
Actual
(Negative)
Revenues:
Intergovernmental - other government units
$ 20,500,000
$ 20,810,000
$ 20,447,037
$ (362,963)
Total revenues
20,500,000
20,810,000
20,447,037
(362,963)
Expenditures:
Current:
Personnel services
5,100,000
4,900,000
4,811,295
88,705
Operating expenses
14,800,000
15,110,000
14,990,706
119,294
Capital outlay
600,000
800,000
645,036
154,964
Total expenditures
20,500,000
20,810,000
20,447,037
362,963
Excess of expenditures over revenues
-
-
-
-
Fund balances, beginning of year
-
Fund balances, end of year
$ -
$
$ -
$ -
19
U
MONROE COUNTY, FLORIDA
SHERIFF
Schedule of Revenues, Expenditures and Changes in Fund Balances
Budget and Actual - Grants Fund
Year Ended September 30, 2011
Revenues:
Intergovernmental - BOCC
Intergovernmental - other government units
Investment income
Total revenues
Expenditures:
Current:
Personnel services
Operating expenses
Capital outlay
Total expenditures
Excess of revenues over expenditures
Other financing sources:
Transfers (to)/from Board of County Commissioners
Transfers (to)/from other funds
Transfers (to)/from other governments
Total other financing sources
Excess of revenues and other financing sources
over (under) expenditures
Fund balances, beginning of year
Fund balances, end of year
Variance
With Final
Original
Final
Positive
Budget
Budget
Actual
(Negative)
$ 500,000
$ 505,000
$ 505,371
$ 371
471,000
422,000
423,807
1,807
2,000
2,000
-
(2,000)
973,000
929,000
929,178
178
427,000
427,000
425,523
1,477
136,000
150,000
147,657
2,343
460,000
400,000
398,118
1,882
1,023,000
977,000
971,298
5,702
(50,000)
(48,000)
(42,120)
5,880
50,000
54,000
54,130
130
50,000
54,000
54,130
130
-
6,000
12,010
6,010
$ - $ 6,000 $ 12,010 $ 6,010
E
20
MONROE COUNTY, FLORIDA
SHERIFF
Schedule of Revenues, Expenditures and Changes in Fund Balances
Budget and Actual - Shared Asset Forfeiture Fund
Year Ended September 30, 2011
Variance
With Final
Original
Final
Positive
Budget
Budget
Actual
(Negative)
Revenues:
Investment income
$ 1,000
$ 237,000
$ 237,771
$ (771)
Total revenues
1,000
237,000
237,771
(771)
Expenditures:
Current:
Personnel services
1,000
2,000
829
1,171
Operating expenses
1,000
-
570
(570)
Aid to other governments/non-profits
198,000
163,000
160,589
2,411
Total expenditures
200,000
165,000
161,988
3,012
Excess
72,000
75,783
(3,783)
of revenues over expenditures
(199,000)
Fund balances, beginning of year
5,013,766
5,013,766
5,013,764
2
Fund balances, end of year
$ 4,814,766
$ 5,085,766
$ 5,089,547
$ (3,781)
21
0
t
c
MONROE COUNTY, FLORIDA
SHERIFF
Schedule of Revenues, Expenditures and Changes in Fund Balances
Budget and Actual - E911
Year Ended September 30, 2011
Variance
With Final
Original
Final
Positive
Budget
Budget
Actual
(Negative)
Revenues:
Intergovernmental - BOCC
$ 561,000
$ 712,000
$ 541,497
$ (170,503)
Investment income
13,000
13,000
13,063
63
Total revenues
574,000
725,000
554,560
(170,440)
Expenditures:
Current:
Personnel services
143,000
100,900
100,612
288
Operating expense
143,000
430,000
258,741
171,259
Capital outlay
10,000
-
-
-
Total expenditures
296,000
530,900
359,353
171,547
Excess of revenues over
expenditures
278,000
194,100
195,207
1,107
Fund balances, beginning of year
1,720,951
1,720,951
1,720,951
-
Fund balances, end of year
$ 1,998,951
$ 1,915,051
$ 1,916,158
$ 1,107
22
OTHER SUPPLEMENTARY INFORMATION
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j 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.
Federal Forfeiture Fund - This 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.
S. Florida Law Enforcement Trust Fund — This fund accounts for receipts and disbursements
pertaining to South Florida Drug & Money Laundering Task Force. The balance of this fund was
transferred to the Federal Forfeiture Fund during fiscal year 2011.
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 from state
forfeitures received primarily from the South Florida Drug and Money Laundering Task Force.
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
Special -Purpose Combining Balance Sheet - Non -Major Governmental Funds
Special Revenue Funds
September 30, 2011
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
Deferred revenues
Total liabilities
Fund balances, restricted
Law Enforcement Programs
Teen Court Program
Inter -Agency Communications
Inmate Welfare Program
Fund balances, committed
Contract Administration
Total fund balances
Total liabilities and fund balances
Federal
Teen Court Forfeiture
$ - $ 1,660,649
9,208 -
5,853 -
$ 15,061 $ 1,660,649
$ $ 24,817
24,817
1,635,832
15,061 -
$ 15,061 $ 1,660,649
25
MONROE COUNTY, FLORIDA
SHERIFF
Special -Purpose Combining Balance Sheet - Non -Major Governmental Funds
Special Revenue Funds
September 30, 2011
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
Deferred revenues
Total liabilities
Fund balances, restricted
Law Enforcement Programs
Teen Court Program
Inter -Agency Communications
Inmate Welfare Program
Fund balances, committed
Contract Administration
Total fund balances
Total liabilities and fund balances
Law
Enforcement State
Trust Fund Forfeiture
Contract
Administrative Commissary
$ 820 $ 55,378 $ - $ 386,961
- - 165,123 -
820 463,907 6,057
- 164,850 -
- - 602 36,052
$ 820 $ 56,198 $ 794,482 $ 429,070
$ - $ 895 $ - $ 4,382
55,203 84,903 -
- 2,896 10,479
820 100 133,416 14,227
- - 44,330 45
820 56,198 265,545 29,133
- 399,937
528,937 -
- - 528,937 399,937
$ 820 $ 56,198 $ 794,482 $ 429,070
26
H
MONROE COUNTY, FLORIDA
SHERIFF
Special -Purpose Combining Balance Sheet - Non -Major Governmental Funds
Special Revenue Funds
September 30, 2011
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
Deferred revenues
Total liabilities
Fund balances, restricted
Law Enforcement Programs
Teen Court Program
Inter -Agency Communications
Inmate Welfare Program
Fund balances, committed
Contract Administration
Total fund balances
Total liabilities and fund balances
Total
Nonmajor
Inter -Agency Special Revenue
Communications Funds
$ 1,151,704 $
3,255,512
27,403
192,526
-
479,992
-
170,703
26,191
62,845
$ 1,205,298 $
4,161,578
21,769
21,769
$ 30,094
140,106
13,375
170,332
44,375
398.282
1,635,832
- 15,061
1,183,529 1,183,529
- 399,937
- 528,937
1,183,529 3,763,296
$ 1,205,298 $ 4,161,578
I•ZA
MONROE COUNTY, FLORIDA
SHERIFF
Special -Purpose Combining Statement of Revenues, Expenditures and Changes in Fund Balances
Non -Major Governmental Funds
Special Revenue Funds
Year Ended September 30, 2011
Revenues:
Intergovernmental - BOCC
Intergovernmental - other government units
Charges for services
Fines and forfeitures
Investment income
Miscellaneous
Total revenues
Expenditures:
Current:
Personnel services
Operating expenses
Capital outlay
Aid to other govemments1non-profits
Total expenditures
Excess of revenues over
(under) expenditures
Other financing sources (uses):
Insurance Proceeds
Transfers (to)/from other funds
Transfer (to)/from Board of County Commissioners
Total other financing sources (uses)
Excess of revenues and other financing
sources (uses) over (under) expenditures
Fund balances, beginning of year
Transfer (to)/from Federal Forfeiture
Fund balances, end of year
Federal
Teen Court
Forfeiture SF LETF
-
184,743
64,516
-
14,034 -
64,516
198,777
52,898
17,028
5,955
28,542
-
1,841
-
263,010
58,853
310,421 -
5,663
(111,644)
5,663 (111,644)
9,398 1,060,001 687,475
- 687,475 (687,475)
$ 15,061 $ 1,635,832 $
28
MONROE COUNTY, FLORIDA
SHERIFF
Special -Purpose Combining Statement of Revenues, Expenditures and Changes in Fund Balances
Non -Major Governmental Funds
Special Revenue Funds
Year Ended September 30, 2011
Law
Enforcement
State
Contract
Trust Fund
Forfeiture
Administrative
Commissary
Revenues:
Intergovernmental - BOCC
$ 46,999
$
$ 8,469
$
Intergovernmental - other government units
-
358,631
-
Charges for services
2,946,055
432,220
Fines and forfeitures
77,662
-
-
Investment income
573
577
2,310
Miscellaneous income
-
-
6,165
Total revenues
46,999
78,235
3,313,732
440,695
Expenditures:
Current:
Personnel services
-
-
2,803,732
153,587
Operating expenses
13,832
249,908
122,103
Capital outlay
-
9,200
125,205
4,648
Aid to other governments/non-profits
Total expenditures
44,000
44,000
-
-
-
280,338
3,178,845
23,032
Excess of revenues over (under)
expenditures
2,999
55,203
134,887
160,357
Other financing sources (uses):
Insurance Proceeds
-
-
-
-
Transfers (to)/from other funds
(2,999)
2,999
Transfer (to,/from Board of County Commissioners
Total other financing sources (uses)
(2,999)
(55,203)
(55,203)
-
2,999
Excess of revenues and other financing
sources (uses) over (under) expenditures
134,887
163,356
Fund balances, beginning of year
394,050
236,581
Transfer (to)/from Federal Forfeiture
-
-
Fund balances, end of year
$
$
$ 528,937
$ 399,937
h
29
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MONROE COUNTY, FLORIDA
SHERIFF
Special -Purpose Combining Statement of Revenues, Expenditures and Changes
in Fund Balances
Non -Major Governmental Funds
Special Revenue Funds
Year Ended September 30, 2011
Total Nonmajor
Inter -Agency
Special Revenue
Communications
Funds
Revenues:
Intergovernmental - BOCC
$ 157,109
$ 212,577
Intergovernmental - other government units
-
543,374
Charges for services
58,009
3,500,800
Fines and forfeitures
-
77,662
Investment income
-
17,494
Miscellaneous income
8,825
14,990
Total revenues
223,943
4,366,897
Expenditures:
Current:
Personnel services
17,682
3,044,927
Operating expenses
249,910
670,250
Capital outlay
-
140,894
Aid to other govemments/non-profits
-
307,010
Total expenditures
267,592
4,163,081
Excess of revenues over (under)
expenditures
(43,649)
203,816
Other financing sources (uses):
Insurance Proceeds
1,847
1,847
Transfers (to)/from other funds
-
Transfer (to)/from Board of County Commissioners
-
(55,203)
Total other financing sources (uses)
1,847
(53,356)
Excess of revenues and other financing
sources (uses) over (under) expenditures
(41,802)
150,460
Fund balances, beginning of year
1,225,331
3,612,836
Transfer (to)/from Federal Forfeiture
-
-
Fund balances, end of year
$ 1,183,529
$ 3,763,296
30
14
MONROE COUNTY, FLORIDA
SHERIFF
Schedule of Revenues, Expenditures and Changes in Fund Balances
Budget and Actual - Teen Court Fund
Year Ended September 30, 2011
Revenues:
Charges for services
Total revenues
Expenditures:
Current:
Personnel services
Operating expense
Total expenditures
Excess of revenues over (under) expenditures
Excess of revenues and other financing sources
(uses) over (under) expenditures
Fund balances, beginning of year
Fund balances, end of year
Variance
With Final
Original
Final
Positive
Budget
Budget
Actual
(Negative)
$ 72,000
$ 64,500
$ 64,516
$ 16
72,000
64,500
64,516
16
55,000
53,000
52,898
102
8,000
6,000
5,955
45
63,000
59,000
58,853
147
9,000
5,500
5,663
163
9,000
5,500
5,663
163
9,398
9,398
9,398
-
$ 18,398
$ 14,898
$ 15,061
$ 163
31
MONROE COUNTY, FLORIDA
SHERIFF
Schedule of Revenues, Expenditures and Changes in Fund Balances
Budget and Actual - Federal Forfeiture Fund
Year Ended September 30, 2011
Variance
With Final
Original
Final
Positive
Budget
Budget
Actual
(Negative)
Revenues:
Intergovernmental - Other government units
$
$ -
$ 184,743
$ 184,743
Investment income
-
-
14,034
14,034
Total revenues
-
-
198,777
198,777
Expenditures:
Current:
Personnel services
50,000
18,000
17,028
972
Operating expenses
261,000
31,600
28,542
3,058
Capital expenses
25,000
2,000
1,841
159
Aid to Other Governments
30,000
311,600
263,010
48,590
Total expenditures
366,000
363,200
310,421
52,779
Excess of revenues over (under) expenditures
(366,000)
(363,200)
(111,644)
251,556
Fund balances, beginning of year
1,060,001
1,060,001
1,060,001
-
Transfer (to)/from Federal Forfeiture
687,475
687,475
687,475
-
Fund balances, end of year
$ 1,381,476
$ 1,384,276
$ 1,635,832
$ 251,556
32
MONROE COUNTY, FLORIDA
SHERIFF
Schedule of Revenues, Expenditures and Changes in Fund Balances
Budget and Actual - South Florida LETF
Year Ended September 30, 2011
Revenues:
Total revenues
Expenditures:
Total expenditures
Excess of revenues over (under) expenditures
Fund balances, beginning of year
Transfer (to)/from Federal Forfeiture
Fund balances, end of year
Variance
With Final
Original Final Positive
Budget Budget Actual (Negative)
687,475 687,475 687,475 -
(687,475) (687,475) (687,475) -
33
MONROE COUNTY, FLORIDA
SHERIFF
Schedule of Revenues, Expenditures and Changes in Fund Balances
Budget and Actual - Law Enforcement Trust Fund
Year Ended September 30, 2011
Variance
With Final
Original
Final
Positive
Budget
Budget
Actual
(Negative)
Revenues:
Intergovernmental - BOCC
$ 69,000
$ 47,000
$ 46,999
$ (1)
Total revenues
69,000
47,000
46,999
(1)
Expenditures:
Current:
Aid to Other Governments/Private Organizations
66,000
44,000
44,000
-
Total expenditures
66,000
44,000
44,000
-
Excess of revenues over (under) expenditures
3,000
3,000
2,999
(1)
Other financing sources
Transfers (to)/from other funds
(3,000)
(3,000)
(2,999)
1
Total other financing sources
(3,000)
(3,000)
(2,999)
1
Excess of revenues and other financing sources
(uses) over (under) expenditures
-
-
-
-
Fund balances, beginning of year
-
-
-
-
Fund balances, end of year
$ -
$ -
$ -
$ -
34
H11
MONROE COUNTY, FLORIDA
SHERIFF
Schedule of Revenues, Expenditures and Changes in Fund Balances
Budget and Actual - State Forfeiture Fund
Year Ended September 30, 2011
Revenues:
Fines and forfeitures
Investment income
Total revenues
Expenditures:
Current:
Operating expenses
Capital outlay
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 and other financing sources (uses)
over (under) expenditures
Fund balances, beginning of year
Fund balances, end of year
Variance
With Final
Original
Final
Positive
Budget
Budget
Actual
(Negative)
$ 130,930
$ 69,430
$ 77,662
$ 8,232
570
570
573
3
131,500
70,000
78,235
8,235
39,000
4,000
13,832
(9,832)
57,000
10,000
9,200
800
96,000
14,000
23,032
(9,032)
35,500
56,000
55,203
(797)
(35,500) (56,000) (55,203) 797
(35,500) (56,000) (55,203) 797
35
7
MONROE COUNTY, FLORIDA
SHERIFF
Schedule of Revenues, Expenditures and Changes in Fund Balances
Budget and Actual - Contract Administrative Fund
Year Ended September 30, 2011
Variance
With Final
Original
Final
Positive
Budget
Budget
Actual
(Negative)
Revenues:
Intergovernmental - BOCC
$ -
$ 1,400,000
$ 8,469
$ (1,391,531)
Intergovernmental - other governmental units
-
-
358,631
358,631
Charges for services
3,254,512
1,949,450
2,946,055
996,605
Interest income
550
550
577
27
Total revenues
3,255,062
3,350,000
3,313,732
(36,268)
Expenditures:
Current:
Personnel
2,850,873
2,804,000
2,803,732
268
Operating expenses
240,264
250,000
249,908
92
Capital expenses
35,325
125,500
125,205
295
Total expenditures
3,126,462
3,179,500
3,178,845
655
Excess of revenues over (under)
expenditures
128,600
170,500
134,887
(35,613)
Fund balances, beginning of year
394,050
394,050
394,050
-
Fund balances, end of year
$ 522, 550
$ 564,550
$ 528,937
$ (35,613)
36
E
0
M,
MONROE COUNTY, FLORIDA
SHERIFF
Schedule of Revenues, Expenditures and Changes in Fund Balances
Budget and Actual - Commissary Fund
Year Ended September 30, 2011
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 and other financing sources
(uses) over (under) expenditures
Fund balances, beginning of year
Fund balances, end of year
Variance
With Final
Original
Final
Positive
Budget
Budget
Actual
(Negative)
$ 365,200
$ 432,000
$ 432,220
$ 220
2,000
2,000
2,310
310
6,000
6,000
6,165
165
373,200
440,000
440,695
695
182,000
157,000
153,587
3,413
142,000
123,000
122,103
897
-
10,000
4,648
5,352
324,000
290,000
280,338
9,662
49,200
150,000
160,357
10,357
3,000
3,000
2,999
(1)
3,000
3,000
2,999
(1)
52,200
153,000
16 3, 356
10,356
236,581
236,581
236,581
-
$ 288,781
$ 389,581
$ 399,937
$ 10,356
37
I
MONROE COUNTY, FLORIDA
SHERIFF
Schedule of Revenues, Expenditures and Changes in Fund Balances
Budget and Actual - Inter -Agency Communications Fund
Year Ended September 30, 2011
Revenues:
Intergovernmental - BOCC
Charges for services
Miscellaneous income
Total revenues
Expenditures:
Current:
Personnel services
Operating expense
Total expenditures
Excess of revenues over (under)
expenditures
Other financing sources:
Insurance proceeds
Total other financing sources
Excess of revenues and other financing sources (uses)
over (under) expenditures
Fund balances, beginning of year
Fund balances, end of year
Variance
With Final
Original
Final
Positive
Budget
Budget
Actual
(Negative)
$ 175,200
$ 158,200
$ 157,109
$ (1,091)
50,000
58,000
58,009
9
8,800
8,800
8,825
25
234,000
225,000
223,943
(1,057)
4,500
18,000
17,682
318
254,000
250,000
249,910
90
258,500
268,000
267,592
408
(24,500) (43,000) (43,649) (649)
1,847 1,847
- - 1,847 1,847
(24,500) (43,000) (41,802) 1,198
1,225,329 1,225,329 1,225,331 2
$ 1,200,829 $ 1,182,329 $ 1,183,529 $ 1,200
38
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.
39
MONROE COUNTY, FLORIDA
SHERIFF
Special -Purpose Combining Statement of Changes in Fiduciary Assets and Liabilities
All Agency Funds
Year Ended September 30, 2011
October 1,
September 30,
2010
Additions
Deductions
2011
Civil Process
Assets
Cash and cash equivalents
$
11,195
$
119,924
$
77,716
$
53,403
Due from Other Funds
-
-
-
-
Total assets
$
11,195
$
119,924
$
77,716
$
53,403
Liabilities
Accounts payable
$
665
$
125,516
$
126,181
$
-
Due to Board of County Commissioners
9,440
89,409
91,347
7,502
Due to other funds
58
1,279
88
1,249
Due to individuals
1,032
72,514
28,894
44,652
Total liabilities
$
11,195
$
288,718
$
246,510
$
53,403
Bonds
Assets
Cash and cash equivalents
$
909,919
$
1,006,061
$
794,976
$
1,121,004
Total assets
$
909,919
$
1,006,061
$
794,976
$
1,121,004
Liabilities
Due to individuals
$
909,919
$
1,006,061
$
794,976
$
1,121,004
Total liabilities
$
909,919
$
1,006,061
$
794,976
$
1,121,004
Inmate
Assets
Cash and.cash equivalents
$
54,910
$
1,657,364
$
1,662,542
$
49,732
Due from Others (TouchPay)
1,958
382,881
383,195
1,644
Total assets
$
56,868
$
2,040,245
$
2,045,737
$
51,376
Liabilities
Accounts payable
$
19,965
$
323,395
$
334,805
$
8,555
Due to Other Govt's
Due to Bond Fund
217
-
-
78,109
217
78,109
-
-
Due to General Fund
3,154
61,136
59,866
4,424
Due to Commissary fund
12,561
146,498
153,026
6,033
Due to individuals
20,971
1,032,060
1,020,667
32,364
Total liabilities
Total All Aaencv Funds
Assets
Cash and cash equivalents
$
976,024
$
2,783,349
$
2,535,234
$
1,224,139
Due from Others
1,958
382,881
383,195
1,644
Total assets
$
977,982
$
3,166,230
$
2,918,429
$
1,225,783
Liabilities
Accounts payable
$
20,630
$
448,911
$
460,986
$
8,555
Due to Board of County Commissioners
9,440
89,409
91,347
7,502
Due to other funds
15,773
287,022
291,089
11,706
Due to other govt's
217
-
217
-
Duetoindividuals
931,922
2,110,635
1,844,537
1,198,020
Total liabilities
$
977,982
$
2,935,977
$
2,688,176
$
1,225,783
H_
40
N
SUPPLEMENTARY INDEPENDENT
AUDITORS' REPORTS
h
INDEPENDENT AUDITORS' REPORT ON INTERNAL CONTROL OVER
FINANCIAL REPORTING AND ON COMPLIANCE AND OTHER MATTERS
BASED ON AN AUDIT OF SPECIAL-PURPOSE FINANCIAL STATEMENTS
PERFORMED IN ACCORDANCE WITH GOVERNMENT AUDITING STANDARDS
To the Honorable Robert Peryam,
Sheriff of Monroe County, Florida:
We have audited the special-purpose 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, 2011, which collectively comprise the Sheriff's special-
purpose financial statements, and have issued our report thereon dated February 7, 2012 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. 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.
Internal Control over Financial Reporting
Management of the Sheriff is responsible for establishing and maintaining effective internal
control over financial reporting. In planning and performing our audit, we considered the
Sheriff's internal control over financial reporting as a basis for designing our auditing procedures
for the purpose of expressing our opinion on the special-purpose financial statements, but not
for the purpose of expressing an opinion on the effectiveness of the Sheriff's internal control
over financial reporting. Accordingly, we do not express an opinion on the effectiveness of the
Sheriff's internal control over financial reporting.
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 special-purpose financial statements will
not be prevented, or detected and corrected on a timely basis.
Our consideration of internal control over financial reporting was for the limited purpose
described in the first paragraph of this section and was not designed to identify all deficiencies
in internal control over financial reporting that might be deficiencies, significant deficiencies or
material weaknesses. We did not identify any deficiencies in internal control over financial
reporting that we consider to be material weaknesses, as defined above.
41
Compliance and Other Matters
As part of obtaining reasonable assurance about whether the Sheriffs special-purpose 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 special-purpose 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.
This report is intended solely for the information and use of the Sheriff's management, others
within the organization and applicable state agencies, and the Florida Auditor General, and is
not intended to be and should not be used by anyone other than these specified parties.
Orlando, Florida
February 7, 2012
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INDEPENDENT AUDITORS' MANAGEMENT LETTER
To the Honorable Robert Peryam,
Sheriff of Monroe County, Florida:
We have audited the special-purpose 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, 2011, and have issued our report thereon dated
February 7, 2012.
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. We have issued
our Independent Auditors' Report on Internal Control over Financial Reporting and on
Compliance and Other Matters Based on an Audit of Special -Purpose Financial Statements
Performed in Accordance with Government Auditing Standards. Disclosures in this report, dated
February 7, 2012, should be considered in conjunction with this management letter.
Additionally, our audit was conducted in accordance with Chapter 10.550, Rules of the Auditor
General -Local Governmental Entity Audits, which govern the conduct of local government entity
audits performed in the State of Florida. This letter includes the following information, which is
not included in the aforementioned auditors' report.
Section 10.554(1)(i)l, 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 report. No recommendations were made in the preceding annual
financial audit report.
Section 10.554(1)(i)2, Rules of the Auditor General, requires our audit to include a review of the
provisions of Section 218.415, Florida Statutes, regarding the investment of public funds. In
connection with our audit of the special-purpose financial statements of the Sheriff, nothing
came to our attention that could cause us to believe that the Sheriff was in noncompliance with
Section 218.415 regarding the investment of public funds.
Section 10.554(1)(i)3, 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)4, Rules of the Auditor General, requires that we address violations of
provisions of contracts or grant agreements, or abuse, that have occurred, or are likely to have
occurred, that have an effect on the special-purpose financial statements that is less than
material but more than inconsequential. In connection with our audit, we did not have any such
findings.
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Section 10.554(1)(i)5, Rules of the Auditor General, provides that the auditor may, based on
professional judgment, report the following matters that have an inconsequential effect on
financial statements, considering both quantitative and qualitative factors: (1) violations of
provisions of contracts or grant agreements, fraud, illegal acts, or abuse, and (2) deficiencies in
internal control that are not significant deficiencies. In connection with our audit, we did not have
any such findings.
Section 10.554(1)(i)6, 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 this management letter, unless disclosed in the notes to the special-purpose
financial statements. The Sheriff is a separately elected county official established pursuant to
the Constitution of the State of Florida. There are no component units related to the Sheriff.
This letter is intended solely for the information and use of the Sheriff's management and the
Florida Auditor General, and is not intended to be and should not be used by anyone other than
these specified parties.
Orlando, Florida
February 7, 2012
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