Fiscal Year 2013 MONROE COUNTY, FLORIDA
SUPERVISOR OF ELECTIONS
SPECIAL-PURPOSE FINANCIAL
STATEMENTS
As of and for the Year Ended September 30, 2013
And Reports of Independent Auditor
MONROE COUNTY, FLORIDA
SUPERVISOR OF ELECTIONS
TABLE OF CONTENTS
REPORT OF INDEPENDENT AUDITOR 1-2
SPECIAL-PURPOSE FINANCIAL STATEMENTS
Special-Purpose Balance Sheet—Governmental Funds 3
Special-Purpose Statement of Revenues, Expenditures and Changes
In Fund Balances-Governmental Funds 4
Notes to Special-Purpose Financial Statements------------------------------------------------------------------------------------ 5-9
REQUIRED SUPPLEMENTARY INFORMATION
Schedule of Revenues and Expenditures-Budget and Actual -
General Fund_... 10
SUPPLEMENTARY INDEPENDENT AUDITOR'S REPORTS
Report of Independent Auditor 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........................................................................11-12
Independent Auditor's Management Letter _______________ _________ _________ _________ _________ _________ _________________13-14
`so Cherry Bekaert-
CPAs&Advisors
Report of Independent Auditor
To the Honorable Joyce Griffin,
Supervisor of Elections of Monroe County, Florida.-
Report on Financial Statements
We have audited the accompanying special-purpose financial statements of the major fund and the aggregate
remaining fund information of the Monroe County, Florida Supervisor of Elections (the"Supervisor of Elections")
as of and for the year ended September 30, 2013, and the related notes to the special-purpose financial
statements as listed in the table of contents.
Management's Responsibility for the Special-Purpose Financial Statements
Management is responsible for the preparation and fair presentation of these special-purpose financial
statements in accordance with accounting principles generally accepted in the United States of America; this
includes the design, implementation, and maintenance of internal control relevant to the preparation and fair
presentation of the special-purpose financial statements that are free from material misstatement, whether due
to fraud or error.
Auditor's Responsibility
Our responsibility is to express opinions on these 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 involves performing procedures to obtain audit evidence about the amounts and disclosures in the
special-purpose financial statements. The procedures selected depend on the auditor's judgment, including the
assessment of the risks of material misstatement of the special-purpose financial statements, whether due to
fraud or error. In making those risk assessments, the auditor considers internal control relevant to the entity's
preparation and fair presentation of the special-purpose financial statements in order to design audit procedures
that are appropriate in the circumstances, but not for the purpose of expressing an opinion on the effectiveness
of the Supervisor of Elections' internal control. Accordingly, we express no such opinion. An audit also includes
evaluating the appropriateness of accounting policies used and the reasonableness of significant accounting
estimates made by management, as well as evaluating the overall presentation of the special-purpose financial
statements.
We believe that the audit evidence we have obtained is sufficient and appropriate to provide a basis for our
audit opinions.
Opinions
In our opinion, the special-purpose financial statements referred to above present fairly, in all material respects,
the financial position of the major fund and the aggregate remaining fund information of the Supervisor of
Elections as of September 30, 2013, and the respective changes in financial position thereof for the year then
ended, in conformity with accounting principles generally accepted in the United States of America.
Emphasis of Matter
As discussed in Note 1, 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 Supervisor of Elections.Additionally the special-purpose financial statements
present only the Supervisor of Elections and are not intended to present the financial position and changes in
financial position of Monroe County, Florida taken as a whole.
Other Matters
Required Supplementary Information
Accounting principles generally accepted in the United States of America require that the budgetary comparison
schedule on page 10 be presented to supplement the special-purpose financial statements. Such information,
although not a part of the special-purpose financial statements, is required by the Governmental Accounting
Standards Board, who considers it to be an essential part of financial reporting for placing the special-purpose
financial statements in an appropriate operational, economic, or historical context. We have applied certain
limited procedures to the required supplementary information in accordance with auditing standards generally
accepted in the United States of America, which consisted of inquiries of management about the methods of
preparing the information and comparing the information for consistency with management's responses to our
inquiries, the special-purpose financial statements, and other knowledge we obtained during our audit of the
special-purpose financial statements. We do not express an opinion or provide any assurance on the
information because the limited procedures do not provide us with sufficient evidence to express an opinion or
provide any assurance.
Other Reporting Required by Government Auditing Standards
In accordance with Government Auditing Standards, we have also issued our report dated March 3, 2014 on
our consideration of the Supervisor of Elections' internal control over financial reporting and our tests of its
compliance with certain provisions of laws, regulations, contracts, and grant agreements and other matters. The
purpose of that report is to describe the scope of our testing of internal control over financial reporting and
compliance and the results of that testing, and not to provide an opinion on the internal control over financial
reporting or on compliance. That report is an integral part of an audit performed in accordance with Government
Auditing Standards in considering the Supervisor of Elections internal control over financial reporting and
compliance..
This report is intended solely for the information and use of the Supervisor of Elections' management and the
Florida Auditor General and is not intended to be and should not be used by anyone other than these specified
parties.
C�
Orlando, Florida
March 3, 2014
2
SPECIAL-PURPOSE FINANCIAL STATEMENTS
MONROE COUNTY, FLORIDA
SUPERVISOR OF ELECTIONS
SPECIAL-PURPOSE BALANCE SHEET
GOVERNMENTAL FUNDS
SEPTEMBER 30, 2013
Major Non-Major
Fund Fund
General Special
Fund Revenue Totals
ASSETS
Assets
Cash and cash equivalents $ 351,026 $ 17,707 $ 368,733
Due from City of Key West 12,204 - 12,204
Due from Board of County Commissioners 45,595 - 45,595
Prepaid items 19,282 - 19,282
Total assets $ 428,107 $ 17,707 $ 445,814
LIABILITIES AND FUND BALANCES
Liabilities
Accounts payable $ 408,288 $ - $ 408,288
Accrued wages and benefits payable 19,819 19,819
Total liabilities 428,107 - 428,107
Fund balances
Restricted - 17,707 17,707
Total liabilities and fund balances $ 428,107 $ 17,707 $ 445,814
See notes to special-purpose financial statements. 3
MONROE COUNTY, FLORIDA
SUPERVISOR OF ELECTIONS
SPECIAL-PURPOSE STATEMENT OF REVENUES, EXPENDITURES AND CHANGES IN
FUND BALANCES - GOVERNMENTAL FUNDS
YEAR ENDED SEPTEMBER 30, 2013
Major Non-Major
Fund Fund
General Special
Fund Revenue Totals
Revenues
Intergovernmental:
Board of County Commissioners $ 1,724,000 $ - $ 1,724,000
Investment income 495 2 497
Miscellaneous 11366 - 1,366
Total revenues 1,725,861 2 1,725,863
Expenditures
Current:
Personnel services 891,093 - 891,093
Operating expenditures 375,663 - 375,663
Capital outlay 404,700 - 404,700
Total expenditures 1,671,456 - 1,671,456
Excess of revenues over expenditures 54,405 2 54,407
Other financing sources (uses)
Transfer to Board of County Commissioners (54,405) - (54,405)
Total financing sources (uses) (54,405) - (54,405)
Net change in fund balance - 2 2
Fund balance, beginning of year - 17,705 17,705
Fund balance, end of year $ - $ 17,707 $ 17,707
See notes to special-purpose financial statements. 4
MONROE COUNTY, FLORIDA
SUPERVISOR OF ELECTIONS
NOTES TO SPECIAL-PURPOSE FINANCIAL STATEMENTS
SEPTEMBER 30, 2013
Note 1—Summary of significant accounting policies
Reporting entity — The Monroe County, Florida Supervisor of Elections (the "Supervisor of Elections") is a
separately elected county official established pursuant to the Constitution of the State of Florida. The Supervisor
of Elections' 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. Although the Supervisor of
Elections' office is operationally autonomous, it does not hold sufficient corporate powers of its own to be
considered a legally separate entity for financial reporting purposes. Therefore, the Supervisor of Elections is
reported as part of the primary government of Monroe County, Florida.
Description of funds — The accounting records are organized for reporting purposes on the basis of two
governmental funds.
Major Fund
General Fund — The General Fund is a governmental fund used to account for all revenues and
expenditures applicable to the general operations of the Supervisor of Elections that are not required
legally or by accounting principles generally accepted in the United States of America to be accounted
for in another fund.
Non-Major Fund
Special Revenue Fund— The Special Revenue Fund is used to account for the proceeds of specific
revenue sources that are legally restricted or committed to expenditures for specific purposes. The
Special Revenue Fund proceeds are to be used exclusively for the purchase of voting equipment, voter
education, poll worker recruitment and training, federal election activities, and polling place accessibility.
Measurement focus, basis of accounting, and financial statement presentation — The Supervisor of Elections'
special-purpose financial statements are prepared for the purpose of complying with Section 218.39(2), Florida
Statutes, and Chapter 10.550, Rules of the Auditor General-Local Governmental Entity Audits (the "Rules"),
which require the Supervisor of Elections to only present fund financial statements. In conformity with the Rules,
the Supervisor of Elections has not presented the government-wide financial statements, related disclosures or
management's discussion or analysis, which are required to present a complete presentation of its financial
position and changes in financial position.
The General Fund and the Special Revenue Fund are governmental funds which use the current fir
Wncial
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 Supervisor of
Elections considers amounts collected within 60 days after year-end to be available and thus recognizes them
as revenues of the current year. Expenditures generally are recorded when a liability is incurred, as under
accrual accounting. However, expenditures related to compensated absences and claims and judgments are
recorded only when payment is due.
5
MONROE COUNTY, FLORIDA
SUPERVISOR OF ELECTIONS
NOTES TO SPECIAL-PURPOSE FINANCIAL STATEMENTS
SEPTEMBER 30, 2013
Note 1—Summary of significant accounting policies(continued)
The extent to which General Fund revenues exceed General Fund expenditures is reflected as transfers out
and as liabilities to the Monroe County Board of County Commissioners.
Fund balance presentation— In accordance with GASB Statement No. 54, the Special Revenue fund balance is
classified as restricted. This classification includes amounts that could be spent only for specific purposes
because of constitutional provisions or enabling legislation or because of constraints that are externally imposed
by creditors, grantors, contributors or the laws or regulations of other governments.
Budgetary requirements— General Fund expenditures are controlled by appropriations in accordance with the
budget requirements set forth in the Florida Statutes. The General Fund budget is prepared on a basis
consistent with accounting principles generally accepted in the United States of America. The Special Revenue
Fund does not have a legally adopted budget.
Cash and cash equivalents — The Supervisor of Elections' cash and cash equivalents consist of demand
deposits.
Capital assets — Tangible personal property used in the Supervisor of Elections' operations are recorded as
expenditures in the General Fund at the time assets are received and a liability is incurred. Purchased assets
are capitalized at historical cost in the government-wide financial statements of the County. In addition, the
County provides office space used by the Supervisor of Elections at no charge.
Compensated absences — The Supervisor of Elections permits employees to accumulate earned but unused
vacation and sick pay benefits. The Supervisor of Elections is not legally required to and does not accumulate
expendable available financial resources to liquidate this obligation. The obligation for compensated absences
is accrued in the government wide financial statements of the County. Related long-term obligations, amounting
to$25,181 at September 30, 2013, are included 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.
Prepaid Items — Certain payments to vendors reflect costs applicable to future accounting periods and are
recorded as prepaid items.
Note 2—Deposits and investments
At September 30, 2013, the Supervisor of Elections has demand deposits with a carrying amount of$368,733
and a bank balance of$368,733.
The Supervisor of Elections 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 Supervisor of Elections 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.
6
MONROE COUNTY, FLORIDA
SUPERVISOR OF ELECTIONS
NOTES TO SPECIAL-PURPOSE FINANCIAL STATEMENTS
SEPTEMBER 30, 2613
Note 2—Deposits and investments (continued)
Florida Statutes and the Supervisor of Elections' 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, and direct obligations of the
U.S. Treasury and federal agencies and instrumentalities.
Note 3—Retirement system
Plan description—The Supervisor of Elections' employees participate in the Florida Retirement System ("FRS"),
administered by the Florida Department of Management Services. Employees elect to participate in either 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 government,
district school board, state university, community college, or a participating city or special district within the State
of Florida. 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 under the Pension Plan are computed on the basis of age, average final compensation, and service
credit. For Pension Plan members enrolled before July 1, 2011, Regular class members who retire at or after
age 62 with at least six years of credited service or 30 years of service regardless of age are entitled to a
retirement benefit payable monthly for life, equal to 1.6% of their final average compensation based on the five
highest years of salary for each year of credited service. Vested members with less than 30 years of service
may retire before age 62 and receive reduced retirement benefits. Senior Management Service class members
who retire at or after age 62 with at least six years of credited service or 30 years of service regardless of age
are entitled to a retirement benefit payable monthly for life, equal to 2.0% of their final average compensation
based on the five highest years of salary for each year of credited service. Elected Officers' class members who
retire at or after age 62 with at least six years of credited service or 30 years of service regardless of age are
entitled to a retirement benefit payable monthly for life, equal to 3.0% of their final average compensation based
on the five highest years of salary for each year of credited service. Substantial changes were made to the
Pension Plan during fiscal year 2011 affecting members enrolled on or after July 1, 2011 by extending the
vesting requirement to eight years of credited service and increasing normal retirement to age 65 with at least
eight years of credited service or 33 years of service regardless of age. Also, the final average compensation of
these members will be based on the eight highest years of salary. A post-employment health insurance subsidy
is also provided to eligible retired members through the FRS in accordance with Florida Statutes.
In addition to the above benefits, the FRS administers the 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.
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 from the website www.dms.myflorida.com/retirement.
7
MONROE COUNTY, FLORIDA
SUPERVISOR OF ELECTIONS
NOTES TO SPECIAL-PURPOSE FINANCIAL STATEMENTS
SEPTEMBER 30, 2013
Note 3—Retirement system (continued)
Funding policy — Effective July 1, 2011, all enrolled members of the FRS other than DROP participants are
required to contribute 3% of their salary to the FRS. In addition to member contributions, governmental
employers are required to make contributions to the FRS based on state-wide contribution rates. The employer
contribution rates by job class for the periods from October 1, 2012 through June 30, 2013 and July 1, 2013
through September 30, 2013, respectively, were as follows: regular, 5.18% and 6.95%; county elected officers,
10.23% and 33.03%; senior management, 6.30% and 18.31%; and DROP participants, 5.44% and 12.84%.
During the fiscal year ended September 30, 2013, the Supervisor of Elections contributed to the FRS an amount
equal to 6.89% of covered payroll. Supervisor of Elections contributions to the FRS for the fiscal years ended
September 30, 2011 through 2013 were $66,866, $34,911 and $47,412, respectively, which were equal to the
required contributions for each fiscal year. The Supervisor of Elections has historically contributed amounts
equal to required contributions and, therefore, does not have a pension asset or liability as determined in
accordance with GASB Statement No. 27.
Note 4—Other postemployment benefits (OPEB) plan
The Monroe County Board of County Commissioners (BOCC) administers a single-employer defined benefit
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.
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 Supervisor of Elections 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.
8
MONROE COUNTY, FLORIDA
SUPERVISOR OF ELECTIONS
NOTES TO SPECIAL-PURPOSE FINANCIAL STATEMENTS
SEPTEMBER 30, 2013
Note 5—Risk management
The Supervisor of Elections 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 Supervisor of
Elections participates in the coverage provided by the Board for Workers' Compensation, Group Insurance, and
Risk Management internal service funds. Under these programs, Workers' Compensation provides $500,000
coverage per claim for regular employees. Workers' Compensation claims in excess of the self-insured
coverage are covered by an excess insurance policy. Risk Management has a $5,000,000 excess insurance
policy for general liability claims with a$200,000 self-insured retention, and building property damage is covered
for the actual value of the buildings with a deductible of $50,000. Deductibles for windstorm and flood vary by
location. Monroe County purchases commercial insurance for claims in excess of coverage provided by the
funds and for all other risks of loss. Settled claims have not exceeded this commercial coverage in any of the
past three years. The Supervisor of Elections makes payments to the Workers' Compensation, Group Insurance
and Risk Management Funds based on estimates of the amounts needed to pay prior and current year claims.
Note 6—Litigation
The Supervisor of Elections is a party from time to time in various lawsuits and other claims incidental to the
ordinary course of its operation, some of which are covered by the Board's self-insurance program. 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 Supervisor of Elections'financial position.
9
REQUIRED SUPPLEMENTARY INFORMATION
MONROE COUNTY, FLORIDA
SUPERVISOR OF ELECI-IONS
SCHEDULE OF REVENUES AND EXPENDITURES
BUDGET AND ACTUAL- GENERAL FUND
YEAR ENDED SEPTEMBER 30, 2013
General Fund
Variance with
Final Budget
Original Final Positive
Budget Budget Actual (Negative)
Revenues
Intergovernmental:
Board of County Commissioners $ 1,624,000 $ 1,724,000 $ 1,724,000 $ -
Investment income - - 495 495
Miscellaneous - - 1,366 1,366
Total revenues 1,624,000 1,724,000 1,725,861 1,861
Expenditures
Current:
Personnel services 845,402 839,161 891,093 (51.932)
Operating expenditures 398,598 404,839 375,663 29,176
Capital outlay 380,000 480,000 404,700 75,300
Total expenditures 1,624,000 1,724,000 1,671,456 52,544
Excess of revenues
over(under) expenditures - - 54,405 54,405
Other financing sources(uses)
Transfer to Board of County Commissioners - (54,405) (54,405)
Total financing sources(uses) - (54,405) (54,405)
Excess of revenues over expenditures and
other financing sources(uses) - -
Fund balance, beginning of year - - - -
Fund balance, end of year $ - $ - $ - $ -
10
SUPPLEMENTARY INDEPENDENT
AUDITOR'S REPORTS
Cherry Bekaert"'
210
CPAs&Advisors
Report of Independent Auditor 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 Joyce Griffin
Supervisor of Elections of Monroe County, Florida:
We have audited, 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, the special-purpose financial statements of the major fund and the
aggregate remaining fund information of the Monroe County, Florida Supervisor of Elections (the "Supervisor of
Elections") as of and for the year ended September 30, 2013, and the related notes to the financial statements,
and have issued our report thereon dated March 3, 2014 for the purpose of compliance with Section 218.39(2),
Florida Statutes,and Chapter 10.550, Rules of the Auditor General-Local Governmental Entity Audits.
Internal Control over Financial Reporting
In planning and performing our audit, we considered the Supervisor of Elections' internal control over financial
reporting (internal control) to determine the audit procedures that are appropriate in the circumstances for the
purpose of expressing our opinions on the financial statements, but not for the purpose of expressing an opinion
on the effectiveness of the Supervisor of Elections' internal control. Accordingly, we do not express an opinion
on the effectiveness of the Supervisor of Elections' internal control.
A deficiency in internal control exists when the design or operation of a control does not allow management or
employees, in the normal course of performing their assigned functions, to prevent, or detect and correct,
misstatements on a timely basis. A material weakness is a deficiency, or a combination of deficiencies, in
internal control, such that there is a reasonable possibility that a material misstatement of the entity's financial
statements will not be prevented, or detected and corrected on a timely basis. A significant deficiency is a
deficiency, or a combination of deficiencies, in internal control that is less severe than a material weakness, yet
important enough to merit attention by those charged with governance.
Our consideration of internal control was for the limited purpose described in the first paragraph of this section
and was not designed to identify all deficiencies in internal control that might be material weaknesses or,
significant deficiencies. Given these limitations, during our audit we did not identify any deficiencies in internal
control that we consider to be material weaknesses. However, material weaknesses may exist that have not
been identified.
Compliance and Other Matters
As part of obtaining reasonable assurance about whether the Supervisor of Elections' financial statements are
free from 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.
11
Purpose of this Report
The purpose of this report is solely to describe the scope of our testing of internal control and compliance and
the results of that testing, and not to provide an opinion on the effectiveness of the entity's internal control or on
compliance. This report is an integral part of an audit performed in accordance with Government Auditing
Standards in considering the entity's internal control and compliance. Accordingly, this communication is not
suitable for any other purpose.
Orlando, Florida
March 3, 2014
12
Cherry Bekaert"`
so
CPAs£Advisors
Independent Auditor's Management Letter
To the Honorable Joyce Griffin,
Supervisor of Elections of Monroe County, Florida:
We have audited the special-purpose financial statements of the major fund and the aggregate remaining fund
information of the Monroe County, Florida Supervisor of Elections (the "Supervisor of Elections"), as of and for
the year ended September 30, 2013, and have issued our Report of Independent Auditor thereon dated
March 3, 2014.
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 Report of Independent Auditor 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 that report,
which is dated March 3, 2014, 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 governmental entity audits performed in the State
of Florida. This letter includes the following information, which is not included in the aforementioned auditor's
report.
Section 10.554(1)(i)1., Rules of the Auditor General, requires that we determine whether or not corrective
actions have been taken to address findings and recommendations made in the preceding annual financial audit
report. 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 Supervisor of Elections, nothing came to our attention that would
cause us to believe that the Supervisor of Elections 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 noncompliance with provisions of
contracts or grant agreements or abuse, that have occurred, or are likely to have occurred, that have an effect
on the special-purpose financial statements that is less than material but which warrants the attention of those
charged with governance. In connection with our audit, we did not have any such findings.
Section 10.554(1)(i)5., Rules of the Auditor General, requires that the name or official title and legal authority for
the primary government and each component unit of the reporting entity be disclosed in the management letter,
unless disclosed in the notes to the special-purpose financial statements. The Supervisor of Elections is a
separately elected county official established pursuant to the Constitution of the State of Florida. There are no
component units related to the Supervisor of Elections.
13
The purpose of this management letter is to communicate certain matters prescribed by Chapter 10.550, Rules
of the Auditor General. Accordingly, this management letter is not suitable for any other purpose.
Orlando, Florida
March 3, 2014
14