Fiscal Year 2007 MONROE COUNTY, FLORIDA
SHERIFF
Financial Statements
For the Year Ended
September 30, 2007
MONROE COUNTY, FLORIDA
SHERIFF
Table of Contents
P_ age
Independent Auditors' Report............ 2.3
BASIC FINANCIAL STATEMENTS
Balance Sheet-Governmental Funds 4
Statement of Revenues, Expenditures and Changes in Fund
Balances-Governmental Funds
-------•------------- -------------- ...................................................... 5
Statement of Fiduciary Assets and Liabilities-Agency Funds
Notes to Financial Statements
--- 7- 13
REQUIRED SUPPLEMENTARY INFORMATION
Schedule of Revenues, Expenditures and Changes in Fund
Balances-Budget and Actual-General Fund
-----••------••----•-----•.....-----•------------------------------ 14
Schedule of Revenues, Expenditures and Changes in Fund
Balances-Budget and Actual—Major Special Revenue Funds _ 15- 17
OTHER SUPPLEMENTARY INFORMATION
Combining Statement of General Fund by Service Area
Non-Major Special Revenue Funds Description.___„_- 19
Combining Balance Sheet—Non-Major Governmental Funds-
SpecialRevenue Funds 20-22------••------ •----------------•------_----- -----......---... ....................................
Combining Statement of Revenues, Expenditures and Changes in Fund
Balances—Non-Major Governmental Funds—Special Revenue Funds.............................23-25
Schedule of Revenues, Expenditures and Changes in Fund
Balances— Budget and Actual—Non-Major Special Revenue Funds.................................26-38
Agency Funds Description ________________ 39
Combining Statement of Changes in Fiduciary Assets and Liabilities-
All Agency 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 Financial Statements Performed
in Accordance with Government Auditing Standards..........................................................41 -42
Independent Auditors'Management Letter ..................................43-45
• f
INDEPENDENT AUDITORS$ REPORT
To the Honorable Richard Roth,
Sheriff of Monroe County, Florida
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, 2007, which collectively comprise the Sheriffs basic financial
statements as listed in the table of contents. These financial statements are the responsibility of
the Sheriffs management. 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 Govemment
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 includes examining, on a test
basis, evidence supporting the amounts and disclosures in the financial statements. An audit
also includes assessing the accounting principles used and significant estimates made by
management, as well as evaluating the overall financial statement presentation. We believe that
our audit provides a reasonable basis for our opinions.
As discussed in Note 1, the accompanying 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 of Monroe County, Florida, and the results of its operations and the cash
flows of its proprietary funds in conformity with accounting principles generally accepted in the
United States of America.
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, 2007, 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.
In accordance with Government Auditing Standards, we have also issued our- report dated
February 25, 2008 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 Govemment Auditing
Standards and should be considered in assessing the results of our audit.
2
The budgetary comparison schedules on pages 14 through 17 are not a required part of the
basic financial statements but are 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 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 financial statements that
collectively comprise the Sheriffs basic financial statements. The other supplementary
information listed on the table of contents is presented for purposes of additional analysis and is
not a required part of the basic financial statements. The other supplementary information has
been subjected to the auditing procedures applied by us in the audit of the basic financial
statements and, in our opinion, is fairly stated in all material respects in relation to the basic
financial statements taken as a whole.
This report is intended solely for the information and use of management and applicable state
agencies, and is not intended to be and should not be used by anyone other than those
specified parties.
CHERRY, BEKAERT&HOLLAND, L.L.P.
Orlando, Florida
February 25, 2008
3
BASIC FINANCIAL STATEMENTS
MONROE COUNTY,FLORIDA
SHERIFF
Balance Shoot-Governmental Funds
September 30,2007
Major Funds Funds
Shared
HIDTA Asset Other
General Grants Grants Forkiture Governmental Total
Assets
Cash and cash equivalents S 2,425,057 S 2,215 ; 4,996,303 6,187,546 $ 13,591.121
Due from Board o(County Commissioners 78,721 - - - 612,680 691,401
Due from other funds 986,990 _ 107,460 - 339,991 1 434,441
Due from other governmental units 303,113 1,943,218 73,891 - 32,579 2,352,801
Due from others 5,686 26,233 - - 46,497 78,416
Total assets $ 3,799,567 1,971,666 S 181,351 4,996,303 $ 7,199,293 $ 18,148,180
Liabilities and Fund Balances
Liabilities:
Accounts payable $ 876,992 1,010,333 $ - 3 97,083 $ 109,220 $ 2,093,628
Accrued wages and benefits payable 1,292.954 165,242 - - - 1.458,196
Due to Board of County Commissioners 1,252,128 98,750 - 155,566 1,506 444
Due to other governmental units 1,398 605,759 - 82 980 690,137
Due to other funds 374,378 91,582 470.205 - 472,870 1,409,035
Due to others 1,717 - - - - 1,717
Totalliabllities 3,799,567 1,971,666 470.205 97,083 820,636 7,159,157
Fund balances - - (288,854) 4,899,220 6,378,657 10,989,023
Total liabilities and fund balances 3,799,567 S 1.971,666 S 181.351 4,996,303 $ 7,199,293 $ 18.148.180
The notes to the finanical statements 4
are an integral part of this statement.
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MONROE COUNTY, FLORIDA
SHERIFF
Statement of Fiduciary Assets and Liabilities
Agency Funds
September 30, 2007
Civil Total
Assets
Process Bonds Inmate Agency
Cash and cash equivalents $ 42,637 $ 854,720 $ 104,686 $ 1,002,043
Total assets $$ 42,637_ $ 854,720 $ 104.686 $ 1,002,043
Liabilities
Accounts payable $ 8,886 $ - $ 27,086 $ 35,972
Due to Board of County Commissioners 5,429 - - 5,429
Due to other funds 5,922 - 19,484 25,406
Due to individuals 22,400 854,720 58,116 935,236
Total liabilities $$ 42,637 $ 854,720 $ 104,686 $ 1,002,043
The notes to the financial statements 6
are an integral part of this statement.
MONROE COUNTY, FLORIDA
SHERIFF
Notes to Financial Statements
Year Ended September 30, 2007
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
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 and 39 of the
Governmental Accounting Standards Board (GASB). Although the Sheriffs 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
Sheriff's financial statements are prepared in accordance with Chapter 10.550, Rules of the
Auditor General, 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.
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 specific purposes. 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 three Special Revenue Funds as major
funds: HIDTA Grants, Grants, and Shared Asset Forfeiture. 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 various 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 a community board.
Transfers - The Sheriff transfers funds to administer certain Special Revenue Fund programs.
In addition, the extent to which General Fund and Fine and Forfeiture Fund revenues exceed
expenditures is reflected as transfers out to the Board of County Commissioners.
7
MONROE COUNTY, FLORIDA
SHERIFF
Notes to Financial Statements
Year Ended September 30, 2007
Note 9 -Summary of significant accounting policies(continued)
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. Expenditures in the S. Florida Law Enforcement Trust and 9-1-1
Wireless Funds exceeded the annual appropriations budgeted.
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 ), a 2a7-like investment
pool stated at share price, which is substantially the same as fair value.
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 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 Sheriff's operations.
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.
Note 2- Deposits and investments
Cash and cash equivalents at September 30, 2007 consist of the following:
Type Credit Quality Rating Fair Value
Demand and time deposits NIA $ 14,445,458
SBA Unrated 147,706
$ 14,593,164
Demand and time deposits are fully insured by the Federal Deposit Insurance Corporation up to
$100,000 at each institution or are 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.
Florida Statutes and the Sheriffs 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.
8
MONROE COUNTY, FLORIDA
SHERIFF
Notes to Financial Statements
Year Ended September 30, 2007
Note 3-Capital assets
A summary of changes in the Sheriffs capital assets, presented in the government-wide
financial statements of the County, is as follows:
Balance Balance
10/01/2006 Additions Deductions 09/30/2007
Buildings and improvements $ 2,496,519 $ 2,632 $ - $ 2,499,151
Equipment 30,068,674 1,831,604 1,620,910 30,279,368
Construction in process 245,427 218,993 - 464,420
$ 32,810,620 $2,053,229 $1,620,910 $ 33,242,939
Accumulated depreciation $ 11,141,068 $2,687,972 $1,148,036 $ 12,681,004
Note 4-Long-term debt
The following is a summary of changes in the Sheriffs long-term debt for the year ended
September 30, 2007, presented in the government-wide financial statements of the County:
Capital
Lease Compensated
Obligations Absences Total
Long-term debt, beginning of year $ 29,967 $ 3,582,274 $ 3,612,241
Additions - 136,767 136,767
Reductions 27,234 - (27,234)
Long-term debt, end of year $ 2,733 $ 3,719,041 $ 3,721,774
The Sheriff has entered into a capital lease obligation for an equipment purchase that requires a
monthly payment of$695. The future minimum payments under the capitalized lease consist of
the following at September 30, 2007:
Total minimum payments $ 2,780
Amounts representing interest (47)
Present value of net minimum lease payments $ 2,733
As of September 30, 2007, $22,995 of the Sheriffs equipment under capital leases are included
as capital assets in the County's government-wide financial statements.
9
MONROE COUNTY, FLORIDA
SHERIFF
Notes to Financial Statements
Year Ended September 30, 2007
Note 5- Retirement plan
Plan description — The Sheriffs employees participate in the Florida Retirement System
("FRS'), administered by the Florida Department of Administration. Employees elect to
participate in the defined benefit plan ("Pension Plan"), a cost sharing, multiple-employer,
defined benefit retirement plan, or the defined contribution plan (Investment Plan) under the
FRS. As a general rule, membership in the FRS is compulsory for all employees working in a
regularly established position for a state agency, county govemment, 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.
Benefits are computed on the basis of age, average final compensation, and service credit.
Regular class employees who retire at or after age 62 with 6 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 for each year of credited service. Vested
employees with less than 30 years of service may retire before age 62 and receive reduced
retirement benefits. Special risk class employees (sworn law enforcement officers, firefighters,
and correctional officers)who retire at or after age 55 with 6 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 3.0% of their final average compensation for each year of credited service. Senior
management service class employees who retire at or after age 62 with at least 6 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 for each year of
credited service. Elected Officers' class employees who retire at or after age 62 with at least 6
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% (3.33% for judges and justices) of their final
average compensation for each year of credited service_ A post-employment health insurance
subsidy is also provided to eligible retired employees through the FRS in accordance with
Florida Statutes.
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 Florida Retirement System employer for a period
not to exceed 60 months after electing to participate. Deferred monthly benefits are held in the
Florida Retirement System 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.
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, PO Box 9000, Tallahassee, FL 32315-9000, or accessing their internet
site at www.frs.state.fi.us.
10
MONROE COUNTY, FLORIDA
SHERIFF
Notes to Financial Statements
Year Ended September 30, 2007
Note 6 - Retirement plan (continued)
Funding policy - The FRS is noncontributory for members. Governmental employers are
required to make contributions to the FRS based on statewide contribution rates. The
contribution rates by job class at September 30, 2007 were as follows: regular 9.85%; special
risk 20.92%; special risk administrative support 12.55%; county elected officers 16.53%; senior
management 13.12% and DROP participants 10.91%. The Sheriffs contributions made during
the years ended September 30, 2007, 2006 and 2005 were $5,394,955, $4,609,039, and
$3,971,087, respectively, which were equal to actuarially determined contribution requirements
for each year.
Note 6 - 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
purchases commercial insurance for all risks of loss except Workers' Compensation and Group
Insurance. Settled claims have not exceeded the commercial insurance coverage in any of the
last three years.
The Sheriff participates in the coverage provided by the Board of County Commissioners of
Monroe County Workers' Compensation and Group Insurance internal service funds. Under
these programs, Workers' Compensation provides $1,000,000 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 $100,000 self-insured retention, and building property damage is
covered for the actual value of the buildings with a deductible between $100,000 and $250,000.
Deductibles for windstorm and flood vary by location. Monroe County purchases commercial
insurance for claims in excess of coverage provided by the funds. Settled claims have not
exceeded this commercial coverage in any of the past three years. The Sheriff makes payments
to the Workers' Compensation and Group Insurance Funds based on estimates of the amounts
needed to pay prior and current year claims.
Note 7 - 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, some of which are covered by insurance
policies. 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 8- 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. Total lease payments made during the fiscal year ended September 30, 2007 were
$4,808,356.
11
MONROE COUNTY, FLORIDA
SHERIFF
Notes to Financial Statements
Year Ended September 30, 2007
Note 8 - Lease commitments(continued)
The following is a schedule by years of minimum future rentals under non-cancelable operating
leases as of September 30, 2007:
Year Ending
_ September 30,
2008 $ 3,858,655
2009 4,011,737
2010 3,960,643
2011 3,993,610
2012-2015 — 13,199,914
Total $ 29,024,559
On January 8, 2008, subsequent to year-end, the Sheriffs Office entered into a lease
agreement for building space. The lease is for ten years with a minimum future rental of
$1,929,649 that is not shown above.
Note 9—Deficit fund balance
The Sheriff is reporting a deficit fund balance of$288,854 in the Grants Special Revenue Fund.
The Sheriff anticipates receipt of grant reimbursement for these expenditures during the next
fiscal year.
12
MONROE COUNTY, FLORIDA
SHERIFF
Notes to Financial Statements
Year Ended September 30, 2007
Note 10—Subsequent events
In fiscal year 2008 budget process, the Radio Communications and Trauma Star Programs
were removed from the Sheriff's Public Safety budget included in the General Fund. Below is a
schedule for comparison purposes of the General Fund less the Radio Communication and
Trauma Star Programs:
INFORMATIONAL PURPOSES ONLY
Year ended September 30, 2007
General Final
Fund Less Less General
Revenues: Actual Trauma Star Radio Cx's Fund
Intergovernmental
Board of County Commissioners $44,967,371 $ 1,429,879 $ 355,000 $ 43,182,492
Investment income 329,773 - - 329,773
Miscellaneous 285,022 - - 285,022
Total revenues 45,582,166 1,429,879 355,000 43,797,287
Expenditures:
Current:
Personnel services 33,335,322 371,606 179,313 32,784,403
Operating expenses 9,940,880 571,725 6,513 9,362,642
Capital outlay — 903,683 13,790 - 889,893
Total expenditures 44,179,885 957,121 185,826 43,036,938
Excess of revenues over
expenditures 1,402,281 472,758 169,174 760,349
Other financing sources(uses):
Transfer to Board of County Commissioners (1,435,773) (472,758) (169,174) (793,841)
Transfer from other government units 89,282 - - 89,282
Transfer to other funds (92,524) - - (92,524)
Insurance proceeds 36,734 - - 36,734
Total other financing sources(uses) (1,402_281) (472,758) _ 169,174) 760,349
Excess of revenues over expenditures
and other financing sources (uses)
Fund balances, beginning of year
Fund balances, end of year $ _ $ _ $ _ $ _
13
REQUIRED SUPPLEMENTARY INFORMATION
MONROE COUNTY,FLORIDA
SHERIFF
Schedule of Revenues, Expenditures and Changes in Fund Balances
Budget and Actual-General Fund
Year Ended September 30,2007
Variance
With Final
Original Final Positive
Budget Budget Actual (Negative)
Revenues:
Intergovernmental
Board of County Commissioners $ 44,967,371 $ 44,967,371 $ 44,967,371 $
Investment income - - 329,773 329,773
Miscellaneous - - 285,022 285,022
Total revenues 44,967,371 44,967,371 45,582,166 614,795
Expenditures:
Current:
Personnel services 33,896,433 33,619,432 33,335,322 284,110
Operating expenses . 10,073,851 10,180,531 9,940,880 239,651
Capital outlay 997.087 997,087 903,683 93,404
Aid to other governments/non-profits - 170,321 - 170,321
Total expenditures 44,967,371 44,967,371 44,179,885 787,486
Excess of revenues over
expenditures - - 1,402,281 1,402,281
Other financing uses:
Insurance proceeds - - 36,734 36,734
Transfer to Board of County Commissioners - - (1,435,773) (1,435,773)
Transfer(to)/from other government units - - 89,282 89,282
Transfers to other funds - _ (92,524) (92,524)
Total other financing uses - - (1,402,281) (1,402,281)
Excess of revenues over expenditures
and other financing uses _ _
Fund balances, beginning of year -
Fund balances,end of year $ _ $ _ $ _ $ -
14
MONROE COUNTY,FLORIDA
SHERIFF
Schedule of revenues, Expenditures and Changes in Fund Balances
Budget and Actual-HITDA Grants Fund
Year Ended September 30,2007
Variance
Original Final With Final
Budget Positive
Revenues: g Budget Actual (Negative)
Intergovernmental $ 41,184.092 $ 41,289,587 $ 21,298,038_ $ (19,991,549)
Expenditures:
Current:
Personnel services 8,167,722 8,162,856 5,327,145 2,835,711
Operating expenses 31,709,444 31,808,105 15,325,102 Capital outlay 1,233,935 1,245,635 622,27T 16,483,003
Debt service 623,364
72,991 72 991 23,520 49,471
Total expenditures 41,184,092 41,289,587 21,298,038 19,991,549
Excess Of expenditures over revenues _
Fund balances,beginning of year
Fund balances,end of year $ _ $
15
MONROE COUNTY,FLORIDA
SHERIFF
Schedule of Revenues, Expenditures and Changes in Fund Balances
Budget and Actual-Grants Fund
Year Ended September 30,2007
Variance
With Final
Original . Final Positive
Revenues: Budget Budget Actual (Negative)
Intergovernmental $ 837,888 $ 631,966 $ 623,816 $ (8,150)
Charges for services 200 -
Miscellaneous income - 150,375 150,375 _
Total revenues 838,088 782,341 774,191 (8,150)
Expenditures:
Current:
Personnel services 432,725 432,598 432,598
Operating expenses 97,099 104,911 86,327 18,584
Capital outlay 423,289 337,356 177,342 160,014
Total expenditures 953,113 874,865 696.267 178,598
Excess of expenditures over revenues (115,025) (92,524) 77,924 170,448
Other financing sources:
Transfers from other funds 115,025 92,524 92,524
Total other financing sources 115,025 92,524 92,524
Excess of expenditures and other financing
uses over revenues - - 170,448 170,448
Fund balances,beginning of year (459,302) (459,302) (459,302) -
Fund balances,end of year $ 459,302 $ 459,302 $ (288,854) $ 170,448
16
MONROE COUNTY,FLORIDA
SHERIFF
Schedule of Revenues, Expenditures and Changes in Fund Balances
Budget and Actual-Shared Asset Forfeiture Fund
Year Ended September 30,2007
Variance
With Final
Original Final Positive
Revenues:
Budget Budget Actual (Negative)
-- —
Investment income $ 197.000 $ 214,680_ $ 214,680 $ _
Total revenues 197,000 214,680 214,680 _
Expenditures:
Current:
Personnel services 2,350 823 823
Operating expenses 500 985 982 3
Aid to other governments/non-profits 241,213 199,001 197.269 1,732
Total expenditures 244,063 200,809 199,074 1,735
Excess of revenues over expenditures (47,063) 13,871 15,606 1,735
Fund balances,beginning of year 4,883,614 4,883,614 4,883,614 -
Fund balances,end of year $ 4,836,551 $ 4,897 485 $ 4,899,220 $ 1,735
17
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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.
Off Duty Fund- This fund accounts for receipts, expenditures and related reimbursements for
law enforcement services provided to other organizations.
Teen Court Fund- This fund accounts for receipts and disbursements pertaining to a program
designed to deter juveniles who are becoming involved in crime.
Impact Support Fund - This fund accounts for receipts and disbursements relating to the
administration of the South Florida Drug & Money Laundering Task Force.
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.
Law Enforcement Trust Fund-This fund accounts for expenditures to non-profit organizations
to help deter drug use and juvenile delinquency.
Fine and Forfeiture Fund- This fund accounts for the proceeds from state forfeitures received
primarily from the South Florida Drug and Money Laundering Task Force.
Airport Services Fund- This fund accounts for expenditures related to providing security at
airports throughout the County.
H1DTA Adminiafratnre Fund - This fund accounts for receipts of service fees collected for
administering HIDTA grants. Expenditures relate to the costs of administering the grants.
Commissary Fund - This fund accounts for receipts and disbursements of inmate telephone
commissions, canteen revenues and other inmate programs.
S. Florida Law Enforcement Trust Fund- This fund accounts for receipts and disbursements
pertaining to South Florida Drug & Money Laundering Task Force.
Interagency Communications Fund — This fund accounts for revenues and expenditures
allocated for radio communications.
911 Wireline/Wireless Enhancement Fund — This fund accounts for fees levied on each
telephone access line in Monroe County for the enhancement of the 911 emergency telephone
systems.
19
MONROE COUNTY,FLORIDA
SHERIFF
Combining Balance Sheet-Non-Major Governmental Funds
Special Revenue Funds
September 30,2007
Impact Federal
Off-Duty Teen Court Support Forfeiture
Assets
Cash and cash equivalents $ - $ - $ - $ 1,469,198
Due from Board of County Commissioners 807 68,194 -
Due from other funds - - 29,636 -
Due from governmental units 683 - - _
Due from others 3,025 - _
Total assets $ 4,515 $ 68,194 $ 29,636 $ 1,469,198
Liabilities and Fund Balances
Liabilities:
Accounts payable $ - $ $ $ 37,136
Due to Board of County Commissioners - - - 2,470
Due to other governmental units - - 29,636 -
Due to other funds 4,515 68,194 - 51,301
Total liabilities 4,515 68,194 _ 29,636 90,907
Fund balances - - - 1,378.291
Total liabilities and fund balances $ 4,515 $ 68,194 $ 29,636 $ _-1,469,198
20
MONROE COUNTY,FLORIDA
SHERIFF
Combining Balance Sheet-Non-Major Governmental Funds
Special Revenue Funds
September30,2007
Law
Enforcement Fine and Airport HIDTA
Trust Fund Forfeiture Services Administrative Commissary
Assets
Cash and cash equivalents $ 518 $ 53,556 $ - $ _
Due from Board of County Commissioners 21,000 $ 385,947
Due from other funds 261,282
- 518 102,045 153,838 10,570
Due from governmental units
Due from others - -
Tota!assets $ 21.518 �^074 43,472
$ 363,327 $ 153,838� $ 439,989
Liabilities and Fund Balances
Liabilities:
Accounts payable $ 21,000 $ 3,271 $ - $ $ 20,667
Due to Board of County Commissioners - 50,770 102,045
Due to other governmental units - - - 2 784
Due to other funds 518 387
33 261,282 18 377
Total liabilities 21,518 54,074 �327 2,784 39,431
Fund balances
- - 151,054 400.558
Total liabilities and fund balances $ 21,518 $ 54,074 $ 363,327 $ 153,838 $ _.489 989
21
MONROE COUNTY,FLORIDA
SHERIFF
Combining Balance Sheet-Non-Major Governmental Funds
Special Revenue Funds
September 30,2007
S.FL Law Total
Nonmajor
Enforcement Inter-Agency 94-1 Wireless 9-14 Wireline Special Revenue
Trust Fund Communications Fund Fund _ Funds
Assets
Cash and cash equivalents $ 1,731.798 $ 1,667,454 $ 693,888
Due from Board of County Commissioners _ 67,165 114,818 9$ 1 79,414, $ 6,167,546
14
Due from other funds 43,384 _ 612,680
Due from governmental units 339,991
Due from others _ 31,896 - - 32,579
Total assets $ 1,775,182 $ 1,766,515 $ 8Q8,706 46,497
_ $ 244,601 $ 7,199,293
Liabilities and Fund Balances
Liabilities:
Accounts payable $ - $ 23,756 $ 1,332 $ 2,058
Due to Board of County Commissioners _ $ 109,22D
281 - 155,566
Due to other governmental units 49,999 - 174
Due to other funds 64.018 82,980
Total liabilities - 4 632 472 87Q
49,999_ 88055 1,332 6,664 820,636
Fund balances 1,725,183 1,678,460� 807.374 237,737 6,378,657
Total liabilities and fund balances $ 1,775182 $ 1,766,516 $ 808,706 $ 244,BQ1 $ 7,199,293
22
MONROE COUNTY,FLORIDA
SHERIFF
Combining Statement of Revenues,Expenditures and Changes in Fund Balances
Non-Major Govemmental Funds
Special Revenue Funds
Year Ended September 30,2007
Impact Federal
Off-Duly Teen Court Support Forfeiture
Revenues:
Intergovernmental-t3OCC $ 6,567 $ 112,719 $
Intergovemmental-Other Govemment Units 80,130 $191,240 342,560
Charges for services 22,310
Fines and forfeitures - -
Investment income - -
Miscellaneous 59,639
Total revenues 109,Qp7 112,719 191 240 402,199
Expenditures:
Current
Personnel services 109,007 101,092 14D,546
Operating expenses 48,099
Capital outlay 11,627 50,694 68,749
Aid to other governmentslnon-profits - - 103,288
Total expenditures _ 212,025
109,007 112,719 191,240 432,161
Excess of revenues over
(under)expenditures
Other financing sources(uses):
Transfer to Board of County Commissioners
Transfer(to)lfrom other govemments '
Total other financing sources(uses) 9 970
Excess of revenues over(under)expenditures —
and other financing sources(uses)
- - (39,932)
Fund balances,beginning of year
- - 1,478,223
Fund balances,end of year $ $ 1,378,291
—�
23
MONROE COUNTY,FLORIDA
SHERIFF
Combining Statement of Revenues,Expenditures and Changes in Fund Balances
Non-Major Governmental Funds
Special Revenue Funds
Year Ended September 30,2007
Law
Enforcement Fine and Airport HIDTA
Trust Fund Forfeiture Services Administrative Commissary
Revenues:
Intergovernmental-BOCC $ 123,327 $ - $ 2,113,867 $ $
Intergovernmental-Other Government Units -
Charges for services 325,172 492,189
Fines and forfeitures 88sp8
Investment income - 1,608 16 -
Miscellaneous _
Total revenues 61,,994
123,327 90,180 2,113,867 325,172 570.995
Expenditures:
Current
Personnel services 1,913,073 250,001 161,938
Operating expenses - 25,120 118,015 19,387 294.361
Capital outlay - - 82,779
Aid to other govemments/non-profits __ 123,327 -
Total expenditures 123,327 25,120 2,113,867 269,388 456,299
Excess of revenues over
expenditures 85,060 55,784 i 14,696
Other financing sources(uses):
Transfer to Board of County Commissioners - (65.060)
Transfer{to)/from other governments
Total other financing sources(uses) (65,080)
Excess of revenues over expenditures
and`other financing sources(uses) - - 65,784 114,696
Fund balances,beginning of year 95,270 285,862
Fund balances,end of year
24
MONROE COUNTY,FLORIDA
SHERIFF
Combining Statement of Revenues,Expenditures and Changes in Fund Balances
Non-Major Governmental Funds
Special Revenue Funds
Year Ended September 30,2007
S.FL Law Total Nonma)or
Enforcement Inter-Agency 9-1-11Mreless 9-1-11Mrelfne Special Revenue
Trust Fund Communications Fund Fund Funds
Revenues: -�"
Intergovernmental-BOCC S - $ 272,069 $ 272 620
Intergovernmental-Other Government Units 158 083 $ 304,923 $ 3,206,092
Charges for services - - 772,013
Fines and forfeitures 839,671
Investment income 82,254 79 592 - 88,608
Miscellaneous 25,175 14,489 279,533
Total revenues 240,337 351,661 61,994
297,795 319,412 5,2` 47,911
Expenditures:
Current
Personnel services 49,999
Operating expenses 48490 245,1681, 1 74 2,855,469
, 4 60,028 i Capital outlay 5 1,042,245
Aid to other governments/non-profi ,490 24ts ,16 7 _ - 299,411
Total expenditures 106,156 350,841 - $35.352
60,028 182,324 4,532,477
Excess of revenues over
expenditures 134,181 820 237,787 i37.088 715,434
Other financing sources(uses):
Transfer(to)!from Board of County Commissioners _ 1,877,640
Transfer(to)Krom other governments569,607 100,649 2,282,838
Total other financing sources(uses) - 9 970
1,677,640 $69,607 100,649 2,272,866
Excess of revenues over expenditures
and other financing sources(uses) 134,181 1.678,460 807,374 237,737
2,988,300
Fund balances,beginning of year 1,591,002 _ _
3'390,357
;Fund balances,end of year $ 1 725183 $ 1 678 460
26
MONROE COUNTY,FLORIDA
SHERIFF
Schedule of Revenues, Expenditures and Changes in Fund Balances
Budget and Actual-Off Duty Fund
Year Ended September 30,2007
Variance
With Final
Original Final Positive
Budget Budget Actual (Negative)
Revenues:
Intergovernmental-BOCC $ - $ 6,500 $ 6,567 $ 67
Intergovernmental-other government units 74,535 80,100 80,130 30
Charges for services - 22,445 22,310 (135)
Total revenues 74,535 109,045 109,007 (38)
Expenditures:
Current:
Personnel services 74,535 109,045 109,007 38
Total expenditures 74,535 109,045 109,007 38
Excess of revenues over
expenditures - -
Fund balances,beginning of year
Fund balances,end of year $ - $ _ $ _ $ _
26
MONROE COUNTY,FLORIDA
SHERIFF
Schedule of Revenues, Expenditures and Changes in Fund Balances
Budget and Actual-Teen Court Fund
Year Ended September 30,2007
Variance
Original Final with Final
Positive
Budget Budget Actual (Negative)
Revenues:
Intergovernmental-BOCC $ 119,150 $ 112,719 $ 112,719 _$
Total revenues 119,150 112,719 112,719 _
Expenditures:
Current:
Personnel services 105,750 101,092 101,092
Operating expense 13,400
11,627 _ 11,627 _
Total expenditures 119,150 112,719 112,719- _
Excess of revenues over
expenditures
Fund balances,beginning of year _
Fund balances,and of year $
27
MONROE COUNTY,FLORIDA
SHERIFF
Schedule of Revenues, Expenditures and Changes in Fund Balances
Budget and Actual- Impact Support Fund
Year Ended September 30,2007
Variance
With Final
Original Final Positive
Revenues: Budget Budget Actual (Negative)
Intergovernmental-other government units $ 125.000 $ 191,390 $ 191,240 $ (150)
Total revenues 125,000 191,390 191,240 (150)
Expenditures:
Current:
Personnel services 122,654 140,610 140,546 64
Operating expenses 702 50,705 50,694 11
Total expenditures 123,356 191,315 191,240 75
Excess of revenues over(under)
expenditures 1,644 76 - (75)
Fund balances,beginning of year -
Fund balances,end of year $ 1,644 $ 75 $ - $ (75)
28
MONROE COUNTY,FLORIDA
SHERIFF
Schedule of Revenues, Expenditures and Changes in Fund Balances
Budget and Actual-Federal Forfeiture Fund
Year Ended September 30,2007
Variance
With Final
Original Final Positive
Revenues:
Budget Budget Actual (Negative)
- -
Intergovernmental-other government units $ - $ - $ 342,560 $ 342,560
Investment income - 59,639 59,639
Total revenues - - 402,199 402,199
Expenditures:
Current:
Personnel services 45,000 48,130 48,099 31
Operating expenses 66,650 63,900 68,749 (4,849)
Capital outlay 280,000 103,300 103,288 12
Aid to other governments 95,000 222,000 212,025 9,975
Total expenditures 486,650 437,330 432,161 5,169
Excess of expenditures over(under)
revenues (486,650) (437,330) (29,962) 407,368
Other financing sources(uses)
Transfers(to)tfrom other governments - - (9.970) _ (9,9170)
Total other financing sources(uses) (9,970) (9,970)
Excess of revenues and other financing
sources(uses)over(under)expenditures (486,650) (437,330) (39,932) 397,398
Fund balances,beginning of year 1,418,223 1,418,223 1,418,223 -
Fund balances,end of year $ 931,573 $ 980,893 $ 1,378,291 $ 397 398
29
MONROE COUNTY,FLORIDA
SHERIFF
Schedule of Revenues, Expenditures and Changes in Fund Balances
Budget and Actual-Law Enforcement Trust Fund
Year Ended September 30,2007
Variance
With Final
Original Final Positive
Budget Budget Actual (Negative)
Revenues: -- —
Intergovernmental-BOCC $ 96,477 $ 123,400 $ 123,327 $ (73)
Total revenues _ 96,477_ 123,400 123,327 (73)
Expenditures:
Aid to other governments 96,477 123,350 123,327 23
Total expenditures 96,477 123,350 123,327 23
Excess of revenues over expenditures - _ 50 - (50)
Other financing sources
Transfers from other funds
Total other financing sources _
Excess of revenues and other financing
sources over expenditures _ 50
- (50)
Fund balances,beginning of year
Fund balances,end of year $ - $ 50 $ - $ (50�
30
MONROE COUNTY,FLORIDA
SHERIFF
Schedule of Revenues, Expenditures and Changes in Fund Balances
Budget and Actual-Fine and Forfeiture Fund
Year Ended September 30,2007
Variance
With Final
Original Final Positive
Budget
Revenues: Bud„ g � Budget _ ` Actual (Negative)
Fines and forfeitures $ - $ 88,900 $ 88,608 $ {292)
Investment income 800 1,600 1,572
Miscellaneous 24,542 _ _ (28)
Total revenues 25,342 90,500 _ 90,180 (320)
Expenditures:
Current:
Operating expenses 9,435 25,425 25,120 305
Total expenditures 9,435. 25,425 25,120 _
305
Excess of revenues over
expenditures 15,907 65,075 65,060
(15)
Other financing uses:
Transfer to Board of County Commissioners _ (15,000) 65,060 65,060
Total other financing uses (15,000) {65,060) (65,O60) _
Excess of revenues over expenditures and
other financing uses 907 15
(15)
:Fund balances,beginning of year _ _
Fund balances,end of year $ 907 $ 15 $ - $ 15)
31
MONROE COUNTY,FLORIDA
SHERIFF
Schedule of Revenues, Expenditures and Changes in Fund Balances
Budget and Actual-Airport Services
Year Ended September 30,2007
Variance
With Final
Original Final Positive
Budget Budget Actual (Negative)
Revenues:
Intergovernmental-BOCC $ 2,312.670 $ 2,113,867 $ 2,113,867 $ _
Total revenues 2,312,670 2,113,867 2,113,867 _
Expenditures: �-
Current:
Personnel 2,060,381 1,913,073 1,913,073
Operating expenses 145,089 118,015 118,015
Capital outlay 107,200 82,779 82,779 _
Total expenditures 2,312,670 2,113,867 2,113,867 _
Excess of revenues over
expenditures _
Fund balances,beginning of year
Fund balances,end of year $
32
MONROE COUNTY,FLORIDA
SHERIFF
Schedule of Revenues, Expenditures and Changes in Fund Balances
Budget and Actual-HIDTA Administrative Fund
Year Ended September 30,2007
Variance
With Final
Original Final Positive
Revenues:
Budget Budget Actual (Negative)
-
Charges for services $ 183,048 $ 325,200 $ 325,172 $ 28
Total revenues 183,048 325,200 325,172 (28)
Expenditures:
Current:
Personnel 203,900 250,050 250,001 49
Operating expenses 29,148 19,576 19,387 189
Total expenditures 233,048 269,626 269,388 23$
Excess of revenues over(under)
expenditures (50,000) 55,574 55,784 210
Fund balances,beginning of year 95,270 95,270 95,270 _
Fund balances,end of year $ 45,270 $ 150,844 $ 151,054 $ 210
33
MONROE COUNTY,FLORIDA
SHERIFF
Schedule of Revenues, Expenditures and Changes in Fund Balances
Budget and Actual-Commissary Fund
Year Ended September 30,2007
Variance
With Final
Original Final positive
Budget Budget Actual (Negative)
Revenues:
Charges for services $ 365,120 $ 492,150 $ 492,189 $ 39
Investment income 14,000 16,800 16,812 12
Miscellaneous 41,800 61,950 61,994 44
Total revenues 420,920 570,900 570,995 95
Expenditures:
Current:
Personnel expenses 131,700 162,100 161,938 162
Operating expenses 257,767 295,330 294,361 969
Capital expenses 250,000 - -
Total expenditures 639,467 457,430 456,299 1,131
Excess of revenues over
expenditures (218,547) 113,470 114,696 1,226
Fund balances,beginning of year 285,862 285,862 285,862 -
Fund balances,end of year $ 67,315_ $ 399,332 $ 400r558 $ 1,226
34
MONROE COUNTY,FLORIDA
SHERIFF
Schedule of Revenues, Expenditures and Changes in Fund Balances
Budget and Actual-S. Florida Law Enforcement Trust Fund
Year Ended September 30,2007
Variance
With Final
Original Final Positive
Budget Budget Actual (NogatIve)
Revenues:
Intergovernmental-other government units $ - $ - $ 158,083 $ 158,083
Investment income - - 82,254 82,254
Total revenues - - 240,337 240,337
Expenditures:
Current:
Personnel expenses - - 49,999 (49,999)
Operating expenses 49,000 48,500 48,490 10
Capital expenses - 7,700 7,667 33
Total expenditures 49,000 56,200 106,156 (49,956)
Excess of expenditures over(under)
revenues (49,000) (56,200) 134,181 190,381
Fund balances,beginning of year 1,591,002 1,591,002 1,591,002 -
Fund balances,and of year $ 1,542,002 $ 1,534,802 $ 1,725,183 $ 190,381
35
MONROE COUNTY,FLORIDA
SHERIFF
Schedule of Revenues, Expenditures and Changes in Fund Balances
Budget and Actual-Inter-Agency Communications Fund
Year Ended September 30,2007
Variance
With Final
Original Final Positive
Revenues: Budget Budget Actual (Negative)
Intergovernmental-BOCC $ 339,000 $ 423,500 $ 272 069
Investment Income 10170 $ (151,431)
60,300 79,592 _ 19,292
Total revenues 349,170 483,800 351,661 (132,139)
Expenditures:
Current:
Operating expense 155,500 . 245,425 245.164
Capital outlay 26110,000 106,000 105,677
323
Total expenditures 165,500
351,425 350,841 584
Excess of revenues over -
expenditures 183,670 132,375^ 820 _ (131,555)
Other financing sources:
Transfer from Board of County Commissioners - - 1,677,640 1,677,640
'Total other financing sources - - 1,677,640� 1,677,640
Excess of revenues over expenditures and
other financing sources 183,670 132,375 1,678,460 1,546,085
Fund balances, beginning of year -
Fund'balanees,end of year $ 183,670 $ 132,375 $ 1,678,460 $ 1,546,085
36
MONROE COUNTY, FLORIDA
SHERIFF
Schedule of Revenues, Expenditures and Changes in Fund Balances
Budget and Actual-9-1-1 Wireless Fund
Year Ended September 30,2007
Variance
With Final
Original Final Positive
Revenues:
Budget Budget Actual (Negative)
.—
Intergovernmental-BOCC $ 171,000 $ 272,600 $ 272,620 $ 20
Investment income - 25,175 25,175 -
Total revenues 171,000 297,775 297,795 20
Expenditures:
Current:
Operating expense 130,000 60,030 60,028 2
Total expenditures 130,000 60,030 60,028 2
Excess of revenues over
expenditures 41,000 237,745 237,767 22
Other financing sources:
Transfer from Board of County Commissioners - - 569,607 569,607
Total other financing sources - - 569,607 569,607
Excess of revenues over expenditures and
other financing sources - 41,000 237,745 807,374 569,629
Fund balances,beginning of year -
Fund balances,end of year $ 41,000 $ 237,745 $ 807,374 $ 569,629
37
MONROE COUNTY, FLORIDA
SHERIFF
Schedule of Revenues, Expenditures and Changes in Fund Balances
Budget and Actual-9-1-1 Wireline Fund
Year Ended September 30,2007
Variance
With Final
Original Final Positive
Revenues: Budget Budget Actual (Negative)
Intergovernmental-BOCC $ 275,000 $ 305,000 $ 304,923 $ (77)
Investment income - _ 14,500 14,489 01)
Total revenues 275,000 319,500 319,412 (88)
Expenditures:
Current:
Personnel services 88,826 81,850 81,714 136
Operating expense 221,000 99,299 100,610 (1,311)
Capital outlay 5,000 - _
Total expenditures 314,826 181,149 182,324 (1,175)
Excess of revenues over
expenditures (39,826) 138,351 137,088 (1,263)
Other financing sources:
Transfer from Board of County Commissioners - - 100,649 100,649
Total other financing sources _ - 100 649 100,649
Excess of revenues over expenditures and other
financing sources (39,826) 138,351 237,737 99,386
Fund balances,beginning of year _ _
Fund balances,end of year $ (39,826) $ f 38,351 $ 237,737 $ 99,386
38
item ^.9
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
Combining Statement of Changes in Fiduciary Assets and Liabilities
All Agency Funds
Year Ended September 30, 2007
October 1, September 30,
Civil Proms 2006 Additions Deductions 2007
s
Assets
Cash and cash equivalents $ 14,026 $ 210,189_ $ 181,578 $ 42,637
Total assets $ 14,026 $ 210,189 $ 181,578 $ 42,637
Liabilities
Accounts payable $ 1,728 $ 7,158 $ $ 8,886
Due to Board of County Commissioners 4,815 63,018 62,404 5,429
Due to other funds 7,649 1,727 5,922
Due to individuals 7,483 _ 132,364 117,447 22,400
Total liabilities $ 14,026 $ 210.189 n $ 181.578 $ 42,637
Bonds
Assets
Cash and cash equivalents $ 678.667 $ 1,694,802 $ 1,618,749 $ 854,720
Total assets $ 678,667 $ 1.694.802 $ 1,518,749 $ 854,720
Liabilities
Due to individuals $ 678,667 $ 1,694.802 $ 1,518,749 $ 854,720
Total liabilities $ 678,667 $ 1,694,802 $ 1,518.749 $ 854.720
Inmate
Assets
Cash and cash equivalents $ 57,707 $ 1,362,583 $ 1,315,604 $ 104,686
Total assets $ 57,707 $ 1,362,583 $ -1.315.604 $ 104,686
Liabilities
Accounts payable $ - $ 27,086 $ $ 27,086
Due to other funds 6,168 13,316 -
Due.to individuals 51,539 1,322.181 1315604 19,484
Total liabilities , , ,
Total All Agency Funds
Assets --
Cash and cash equivalents $ 750,400 $ 3,267.574 $ 3,015,931 $ 1,002,043
Total assets $ 750,400 $ 3,267,574 $ 3,015,931 _$ 1�002,043
Liabilities
Accounts payable $ 1,728 $ 34,244 $ $ 35,972
Due to Board of County Commissioners 4,815 63,018 62,404 5,429
Due to other funds 6,168 20,965 1,727 25,406
Due to individuals 737,689 3,149,347 2,951.800 935,236
Total liabilities $ 750,400 $ 3,267,574 $ 3,015,931 $ 1,002,043
40
SUPPLEMENTARY INDEPENDENT
AUDITORS' REPORTS
CERTIHEDPLBLIC
CONSULTANTS A
INDEPENDENT AUDITORS' REPORT 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 Richard Roth,
Sheriff of Monroe County, Florida:
We have audited 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, 2007, which collectively comprise the Sheriffs basic financial statements, and
have issued our report thereon dated February 25, 2008 for the purpose of compliance with
Section 218.39(2), Florida Statutes and Chapter 10.550 Rules of the Auditor Genera!-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
In planning and performing our audit, we considered the Sheriffs internal control over financial
reporting as a basis for designing our auditing procedures for the purpose of expressing our
opinion on the financial statements, but not for the purpose of expressing an opinion on the
effectiveness of the Sheriffs internal control over financial reporting. Accordingly, we do not
express an opinion on the effectiveness of the Sheriffs internal control over financial reporting.
A control deficiency 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 misstatements on a timely basis. A significant deficiency is a control
deficiency, or combination of control deficiencies, that adversely affects the Sheriffs ability to
initiate, authorize, record, process, or report financial data reliably in accordance with generally
accepted accounting principles such that there is more than a remote likelihood that a
misstatement of the Sheriffs financial statements that is more than inconsequential will not be
prevented or detected by the Sheriffs internal control.
A material weakness is a significant deficiency, or combination of significant deficiencies, that
results in more than a remote likelihood that a material misstatement of the financial statements
will not be prevented or detected by the Sheriff's internal control.
Our consideration of internal control over financial reporting was for the limited purpose
described in the first paragraph of this section and would not necessarily identify all deficiencies
in internal control that might be 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 Sheriff s 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.
This report is intended solely for the information and use of management and applicable state
agencies, and is not intended to be and should not be used by anyone other than these
specified parties.
CHERRY, BEKAERT& HOLLAND, L.L.P.
Orlando, Florida
February 25, 2008
42
`
• 1
I&M am
INDEPENDENT AUDITORS' MANAGEMENT LETTER
To the Honorable Richard Roth,
Sheriff of Monroe County, Florida.
We have audited 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, 2007, which collectively comprise the Sheriffs basic financial statements, and
have issued our report thereon dated February 25, 2008 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. We have issued
our Independent Auditors' Report 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, dated February 25, 2008, and it 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. Those rules (Section 10.554(1)(i)1), require that we address in the management letter,
if not already addressed in the auditors' report on internal control over financial reporting,
compliance and other matters, whether or not corrective actions have been taken to address
significant findings and recommendations made in the preceding annual financial audit report.
We have addressed the status of findings and recommendations made in the preceding annual
financial report in Appendix A attached to this letter.
The Rules of the Auditor General (Section 10.554(1)(i)2) state that a management letter shall
have a statement as to whether or not the Sheriff complied with Section 218.415, Florida
Statutes, regarding the investment of public funds, In connection with our audit of the financial
statements of the Sheriff, the results of our tests did not indicate that the Sheriff was in
noncompliance with Section 218.415 regarding the investment of public funds.
The Rules of the Auditor General (Section 10.554(1)(i)3), requires that we address in the
management letter any recommendations to improve the Sheriff's financial management,
accounting procedures, and internal controls. There were no recommendations in connection
with the fiscal 2007 financial statement audit.
The Rules of the Auditor General (Section 10.554(1)(i)4), requires that we address violations of
provisions of contracts and grant agreements or abuse that have an effect on the financial
statements that is less than material but more than inconsequential. There were no such
matters noted.
43
The Rules of the Auditor General (Section 10.554(1)O5) allow for the following matters that are
inconsequential to the financial statements, considering both quantitative and qualitative factors,
to be reported based on professional judgment: a. immaterial violations of laws, rules,
regulations and contractual provisions or abuse; b. immaterial improper expenditures or illegal
acts; and c. control deficiencies that are not significant deficiencies. There are no such matters
reported.
The Rules of the Auditor General (Section 10.554(1)(i)6), 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 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 report is intended solely for the information and use of management, the State of Florida
Office of the Auditor General, and applicable state agencies, and is not intended to be and
should not be used by anyone other than these specified parties.
CHERRY, BEKAERT& HOLLAND, L.L.P.
Orlando, Florida
February 25, 2008
44
MONROE COUNTY, FLORIDA
Sheriff
September 30, 2007
Appendix A—Prior Year Findings and Recommendations
FINANCE DEPARTMENT
Proper Accrual Cutoff
Observation 2006-1:
In the prior year, we noted that in the Sheriff's Office there were instances noted where proper
accruals were not made. The aggregate of the amounts found were immaterial to the overall
financial statements. Corrective actions have been taken to address findings in this area.
Fund Budgeting
Observation 2006-2:
Corrective actions have been taken to address findings in this area. There were no findings in
this area for the current year.
45
• Monroe County Sheriff's Office
Sheri Richard D. Roth, Sheriff
5525 College road
` erg`West,flaHda 33040
(305)292-70a) fAx (305)92-7070 1-&)0-2 3-CcYPs
wzvzv.keysso.net
sum,r:YrloNti
Freetr;ul Suhstallon
20�r�0 ihei�t,�ti Ihi•}. e�'i ��; r �,� `. �-�':i� �}
uJj.,c K I.).I 3304, March 31, 2008 Y.
("105 i 1 i5-?184
FAX 745-1761
. f`,laraihull$n{,�Hirn1
"'�c)•„r, .1 l lu ti Comptroller—State of Florida
klarsdum-R.31050
(3i,;)281,-?4 0 Department of Banking&Finance
FAX 0,05)289-2491 Bureau of Local Government Finance
Wamor•1da Subsumon Room 1001 —Capitol Building
1ti7(1f3o o.erwas HWY. Tallahassee,Florida 32399-0350
k1jriwrjd,t.R.33036
Ou.i;853-7Ni
FAX,;(1;,55,-937_T RE: FYE 2007 Audit
R"11!Budding
S(i I bgh Point Rond Dear Comptroller:
lov;rilipi-Il, i3Ci7U
:AX „(is)Xs3.3205 Our office has received the audit report for the fiscal year ending September 30,
2007.
III,ITNTIU\CENTERS_
K�! NVcm Det.Como The report indicates no recommendations to improve the Sheriffs Office
jv,1l Cuilegt•Ko;rd
K5'o �(-�A I L.o;id 1 accounting procedures or internal controls.
r2ik$1„93-73iX}
1 AX(1051?91-7351
Sincerely,
'�9.ir.athorl Del-Facilin•
"t'141{Kuml-icrracc -
;0
PhI11.1rikal IM Fuc3Gry Richard D. Roth
51 1Bgh film Road Sheriff, Monroe County
Pjantnticm Key,11.33070
ttUS)S53-3266
j: x 13{)5!as3-3z;(, cc: County Clerk's Finance Division
MCSO Audit Files
srr:ClAl.c)f'6.'Iin7II)vS
. ktara111in_!L i3t15(.1
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FAX i311Tr�SU.?-t�1R
��'1:17I f)\DIVISION
3ir51 2J4-2777
1X r tt)57 289-7776
(:,oMMUNICATIONS
hlar;lahou.1T 33050
1.AX t 10 V 2V4-24 1 ri i. rur
ACCe6ador Cw.n4ion