Fiscal Year 2005 MONROE COUNTY, FLORIDA
SHERIFF
Financial Statements
For the Year Ended
September 30, 2005
MONROE COUNTY, FLORIDA
SHERIFF
Table of Contents
Rao
Independent Auditors' Report_._-------- _ -------------------------------------------------------------------------------------- 2 - 3
BASIC FINANCIAL STATEMENTS
Balance Sheet- Governmental Funds 4
Statement of Revenues, Expenditures and Changes in Fund
Balances - Governmental Funds 6
Sbabamen{ofFiduciaryAsoetsendLiabi|itiea -AgencyFunds..___ ----------------------------------------- 8
Notes tV Financial Statements 7- 12
REQUIRED SUPPLEMENTARY INFORMATION
Schedule ofRevenues, Expenditures and Changes in Fund
Balances - Budget and Actual -General Fund--------------------------- ------------------------------------------ 13
Schedule of Revenues, Expenditures and Changes inFund
Balances - Budget and Actual —Major Special Revenue Funds--------------------------------------------- 14 - 17
OTHER SUPPLEMENTARY INFORMATION
Combining Statement of General Fund by Service Area------------ ---------------------------------------------- 18
Non-Major Special Revenue Funds Description----------------------------------------------------------------------- 19
CVmbiningBo|anoeSheet— Governmental Funds -
Special Revenue Funds---------------------------------------------------- ------------------------------------------------2O -22
Combining Statement of Revenues, Expenditures and Changes inFund
Balances— Non-Major Governmental Funds—Special Revenue Funds--------------------_------23-25
Schedule of Revenues, Expenditures and Changes in Fund
Ba|anoee— Budget and Actual—Non-Major Special Revenue Funds---------------------------------28-33
AgencyFunds Description--------------------------------------- --------------------------- -------------------------- -------- 34
Combining Statement of Changes in Fiduciary Assets andLkabi|itiee-
Al\AgenoyFunds-________________________________________._________ 35
SUPPLEMENTARY INDEPENDENT AUDITORS' REPORTS
Independent Auditors' Report on Internal Control over
Financial Reporting and on Compliance and Other Matters
Based Vnan Audit of Financial Statements Performed
in Accordance with Government Auditing Standards------------------------------------------- ------------38-37
r
IM
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, 2005, 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 Government
Auditing Standards issued by the Comptroller General of the United States. Those standards
require that we plan and perform the audit to obtain reasonable assurance about whether the
financial statements are free of material misstatement. An audit 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 Government 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 Monroe County, Florida Sheriff as of September 30, 2005, 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 8, 2006 on our consideration of the Sheriffs internal control over financial reporting
and on our tests of its compliance with certain provisions of laws, regulations, contracts, grant
agreements and other matters. The purpose of that report is to describe the scope of our
testing of internal control over financial reporting and compliance and the results of that testing
and not to provide an opinion on the internal control over financial reporting or on compliance.
That report is an integral part of an audit performed in accordance with Government Auditing
Standards and should be considered in assessing the results of our audit.
2
The budgetary comparison schedules on pages 13 through 17 are not a required part oft e
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 m7raethods of measurement and presentation
of the required supplementary information„ However, we didnot audit the information and we
express no opinion on it.,
Our audit was conducted for the purpose of fo ing 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 theaudit 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..
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• •
West Palm Beach, Florida
February 6, 2006
3
BASIC FINANCIAL STATEMENTS
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MONROE COUNTY, FLORIDA
SHERIFF
Statement of Fiduciary Assets and Liabilitbas
Agency Funds
September 30, 205
Civil I
Process Bonds Inmate LgLnc
Assets
Cash and cash equivalents 30,700 $ 533,634 $ 74,663 $ 638,997
Total assets $ 30,700 $ 533,634 74,663 $ 638,997
Liabilities
Due to Board of County Commr ssi nars $ 6,101 - - $ 6,101
Due to individuals 24,599 533,634 74,663 632,896
Total liabilibes 30,700 $ 533,634 $ 74,663 $ 638,997
The notes to the financial statements
are an integral part of this statement.
MNRE COUNTY, FLORIDA
SHERIFF
Notes to Financial Statements
Year Ended September 30, 2005
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. Governmental
Accounting Standards Board (GASB). Although the Sheriff's Office is operationally autonomous
from the County, it does not hold sufficient corporate powers of its own to be considered a
legally separate entity for financial reporting purposes. Therefore, the Sheriff is reported as a
part of the primary government of Monroe County, Florida.
Measurement focus, basis of accounting, and financial statement presentation - The
Sheriffs 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, which require 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 four Special Revenue Funds as major
funds: HIDTA Grants, Federal Forfeiture, Shared Asset Forfeiture, and Airport Services. The
HIDTA Grants Fund accounts for the revenues and expenditures related to the ONDCP grants.
The Federal Forfeiture Fund accounts for revenues from the U.S. Departments of Justice and
Treasury. Expenditures are made in accordance with the guidelines issued by these agencies.
The Shared Asset Forfeiture Fund accumulates stipulated transfers from the Federal Forfeiture
Fund and its investment income is used to fund awards to non-profit organizations, as
determined by a community board. The Airport Services Fund accounts for expenditures
related to providing security at airports throughout the County.
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, 2005
Note I - 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
except for the Teen Court Fund and are prepared on a basis consistent with accounting
principles generally accepted in the United States of America,
Cash and cash equivalents ® Highly liquid investments with maturities of 90 days or less when
purchased are considered cash equivalents. Included are investments in the State Board of
Administration Local Surplus Funds Investment Pool Trust Fund ("SBA"), 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 Sheriffs operations.
Compensated absences - The Sheriffs 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 oft 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.
to 2 - Deposits and investments
Cash and cash equivalents at September 30, 2005 consist oft e following:
Type Credit Quality Rating it Value
Demand and time deposits NIA $ 11,444,280
SBA Unrated 133,472
$ 11,577,752
Demand and time deposits are fully insured byte Federal Deposit Insurance Corporation or
are covered byte 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, Local Government Surplus Funds Trust
Funds, and obligations of the U.S. government and government agencies unconditionally
guaranteed by the U.S. government.
MONROE COUNTY, FLORIDA
SHERIFF
of to Financial Statements
Year Ended September 30, 2005
Note 3 ® Capital assets
A summary of changes in the Sheriff's capital assets, presented in the government-wide
financial statements of the County, is as folllows-
Balance Balance
10101/2004 Additions Deductions 09130/2005
Buildings and improvements $ 2,405,224 $ 42,864 $ 7,986 $ 2,44,0,102
Equipment 24,850,118 3,184,150 2,611,732 25,422,536
Construction in process 1,007,057 29,825 1,007,057 29,825
$ 28,262,399 $3,256,839 $3,626,775 $ 27,892,463
AcCUMUlated depreciation $ 8,231,094 $3,154,035 $1,332,510 $ 10,052,619
of 4® Long-term debt
The following is a summary of changes in the Sheriffs long-term debt for the year ended
September 30, 2005, presented in the government-wide financial statements of the County;
Capital
Lease Compensated
Obligations Absences Total
Long-term debt, beginning of year $ 192,419 $ 2,822,153 $ 3,014,572
Additions 22,995 238,682 261,677
Reductions 190,0061 (90,006)
Long-term debt, end of year $ 125,408 $ 3,060,835 $ 3,186,243
9
MONROE COUNTY, FLORIDA
SHERIFF
Notes to Financial Statements
Year Ended September 30, 2005
of 4 - Long-term debt (continued)
The Sheriff has entered into various capital lease obligations for equipment purchases that
require monthly, quarterly and bi-annual monthly payments ranging from $816 to $9,915. The
future minimum payments under the capitalized leases consist of the following at September 30,
2005:
Fiscal year ending September 30,
2006 $ 107,217
2007 27,011
2008 2,780
Total minimum payments 137,008
Amounts representing interest (11,600)
Present value of net minimum lease payments $ 125,408
As of September 30, 2005, $510,398 of the Sheriffs equipment under capital leases are
included as capital assets in the County's government-wide financial statements.
Note 5- Retirement plan
Plan description - Substantially all full-time Sheriff employees participate in the Florida
Retirement System ("FRS"), a multiple-employer, cost-sharing public retirement system
administered by the Florida Department of Administration. As a general rule, membership in
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 are computed based on 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 or service regardless of age are entitled to a retirement benefit payable monthly for life
equal to 1.6% percent 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. A post-employment health insurance subsidy is also provided to eligible
retired employees through the FRS in accordance with Florida Statutes.
10
M NROE COUNTY, FLORIDA
SHERIFF
Notes to Financial Statements
Year Ended September 30, 2005
Note 5 - Retirement plan (continued)
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 I in the
Florida Retirement System Trust Fund and accrue interest.
The Sheriff has no responsibility to FIRS other than to make the periodic payments required by
State statutes. The Florida Division of Retirement issuies a publicly mailable financial report.
that includes financial statements and required supplementary information for FRS, The report
may be obtained by writing to Florida Division of Retirement„ 2639 North Monroe Street,
Building C, Tallahassee, FL 32399-1560.
Funding policy - The FIRS 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, 2005 were as follows. regular 7.33%� special
risk 18.53%; special risk administrative support 9.92%; county elected officers 15.23%; senior
management 10.45% and DROP participants 9033%. The Sheriffs contributions made during
the years ended September 30, 2005, 2004 and 2003 were $3,971,0 7, $3,633„399, and
$3,467,248 respectively, which were equal to actuarially determined contribution requirements
for each year.
Note 6 - Risk management
The Sheriff its 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
lnsurance. Settled claims have not exceeded these commercial insurance coverages 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 initernal service funds. 'Under
these programs, Workers" Compensation provides $350,000 coverage per claim for regular
employees. 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 lnsurance Funds based on estimates of the amounts
needed to pay prior and current year claims.
11
MONROE COUNTY, FLORIDA
SHERIFF
Notes to Financial Statements
Year Ended September 30, 2005
to 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 Sheriffs
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 in 2005 were $3,068,384.
The following is a schedule by years of minimum future rentals under non-cancelable operating
leases as of September 30, 2005:
Year Ending
September 3.0
2006 $ 3,693,768
2007 3,628,735
2008 3,606,155
2009 3,716,737
2010 3,655,643
2011-2015 15,698,523
Total _L_22,999,561
12
REQUIRED SUPPLEMENTARY INFORMATION
MONROE COUNTY, FLORIDA
SHERIFF
Schedule of Revenues, Expenditures and Changes in Fund Balances
Budget avid Actual-Generai Fund
Year Ended September 30,2005
Variance
With Final
Original Final Positive
Rqjqyet Budget Actual ative
Revenues:
Intergovernmental
Board of County Commissioners $ 39,234,,686 $ 39,234,686 $ 39,105,117 $ (129,569)
Investment income - 156,671 156,671
Miscellaneous - - 172,694 172,694
...................................--
Total revenues 39,234,686 39,234,686 39,434,482 199,796
Expenditures:
Current.
Personnei services 29,431,892 29,066,556 27,603,944 1,462,612
Operating expenses 8,970,707 9,069,196 8,905,825 163,371
Capital outlay 832,087 1,024,849 962,341 62,508
Total expenditures 39,234,686 39,160,601 37,472,110 1,688,491_
Excess of revenues over
expenditures 74,085 1,962,372 1,888,287
...... ..........
Other financing uses:
Transfer to Board of County Commissioners (1,888,287) (1,888,287)
Transfers to other funds mm
174,08,5 74,065 -
Total other financing us 74,085) [1„962,372 1,6B6,2 87
Excess of revenues over expenditures
and other financing uses
Fund balances, beginning of year
Fund balances,end of year
13
MONROE COUNTY, FLORIDA
SHERIFF
Schedule of Revenues, Expenditures and Changes in Fund Balances
Budget and Actual-IHlTIDA Grants Fund
Year Ended September 30,2005
Variance
With Final
Original Final Positive
Budget Bud et Actual Ne ative
Revenues
Intergovemmental $ 17,201,800 $ 19,639,155 19,648,019 $ 8,864
Miscellaneous - 98,115 98"l 15 -
Total revenues 17,201,800 191,737,270 19,746,134 8,864,
. ............
Expenditures:
Current:
Personnel services 4,171,831 5,390,74-7 5,399,611 (8,864)
Operabng expenses 12,860,145 13,749,177 13,749,662 (485)
Capital outlay 67,000 520,162 519,67.7 485
Debt service 102,824 100,179 100,179
Total expenditures 17,201,800 19,760,265 19,769,129
Excess of expenditures over revenues 22,99a 22,995
Other financing sources-
Capital lease acquisitions 22,995 22,995
.............
Total other financing sources 22,995 22,995
Excess of revenues and other
'financing sources over expenditures -
Fund balances at beginning of year
Fund balances, end of year $ gy $
14
MONROE COUNTY, FLORIDA
SHERIFF
Schedule of Revenues, Expenditures and Changes in Fund Balances
Budget and Actual-Federal Forfeiture Fund
Year Ended September 30, 2005
Variance
With Final
Original Final Positive
Budget _ Budget Actual (Neg!jive)
Revenues:
Intergovernmental $ 1,273,150 $ 1,305,949 1,305,949 $ -
Investment income 47,131 52,779 52,779 -
Total revenues 1,320,281 1,358,728 1,358,728 -
Expenditures:
Current:
Personnel services 326,186 380,239 380,239 -
Operating expenses 2,447,949 365,686 285,260 80,426
Capital outlay 250,000 670,161 665,161 5,000
Aid to other governments 12,000 - 85,426 (85,426)
Other grants and aids 4 r'nnn
I Id VVV -
Total expenditures 3,051,135 1,416,086 1,416,0186
Excess of expenditures over revenues (1,730,854) (57,3581 (57,358).
Other financing uses:
Transfers to other funds
Total other financing uses
Excess of expenditures and other financing
uses over revenues (1,730,854) (57,358) (57,358)
-1 -7'�r% r A A 3 r% A
Fund balances, beginning of year I'ju'8 1,730,851 1,7��,851
Fund balances, end of year $ $ 1.,673,496 $ 1,673,496 $
15
MONROE COUNTY, FLORIDA
SHERIFF
Schedkjie of Revenues, Expenditures and Changes in Fund Balances
BUdget and Actual-Shared Asset Forfeiture Fund
Year lEnded September 30,2005
Variance
With Final
Original Final Positive
dud et dud et Actual
Revenues:
Mvestment income $ 271,,190 $ 151,632 $ 204,968 $ 53,336
Total revenues 2-71,190 151,1632 204,968 53,336
Expenditures:
Current:
Personnei services 438 (438)
Operating expenses - - 920 (920)
Aid to other governments/non-profits 4,988,824 151,632 150,274 1,358
Total expenditures 4,988,824 151,632 151,632 -
Excess of revenues over expenditures 4,71'L,6j4 - 53,336 53,336
Fund balances, beginning of year 4,717,634 4,717,634 4,717,634
Fund balances,end of year jZ1 7634 $ 4 770,970 $ 53,335
=L=
16
Af9®I ROE COUNTY, FLORIDA
SHERIFF
Schedule of Revenues, Expenditures and Changes In Fund Balances
Budget and Actual Airport Services Fund
Year Ended September,30,2005
Variance
With Final
Original Final Positive
S�adg+�tBudget Actual (H gativeJ
Revenues:
intergovernmental 1,672,309 1,677,996 1,679,835 1,339
Total revenues 1,672,...309 1,677,996 1,679,3�35 1,,539
Expenditures,
Current:
Personnel services 1,493,787 1,465, 88 1,494,166 (28,578)
Operating expenses 98,522 141,370 1-14,631 26,739
Capital outlay 80,000 71, 36 ' 1,0338
Total expenditures 1,,672,309 1,677,996 1,679,835 �1,839�
Excess of revenues over
expenditures - -
Fund balances,beginning of year
Fund balances„ end of year
17
OTHER SUPPLEMENTARY INFORMATION
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MONROE COUNTY, FLORIDA
SHERIFF
Non-Major Special Revenue Funds Description
The purpose of each non-major special revenue fund in the combining balance sheet and
combining statement of revenues, expenditures and changes in fund balances is described
below.
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.
Grants Fund- This fund accounts for receipts and disbursements relating to various grants.
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.
HIDTA Administrative 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.
19
MONROE COUNTY, FLORIDA
SHERIFF
CornbiNng Balance Sheet Gin-Majorr Governmental Funds
Special Revenue Funds
September 30, 2005
impact
Dutyp Grant
Assets
Cash and cash egul,vralents $ 65 $ -
Due from Board of County Commissloners 1,577 13,816
Due from other funds - 4,556 - 9,694
Clue from governmental units 8,440 - 10,344 121,630
Due fromro others - - m
Total assets $ 10,062 $ 15,372 $ 10,344 $ 131,524
Liabilities and Fund Balances
Liabilities:
Accounts payable $ - $ $
Due to Board of County Commlssloners - - w
Due to other govemmental units 65 - - -
IDue to ether funds 10,017 - 10„344 121,630
Deferred revenues - - - -
'Total liabilities 10,062 - 10w344 121„630
Fund balances 18,372 9,694
metal liabiiities and fund balainces $ 10,062 $ 16,372 $ 110,344 $ 131,524
MONROE COUNTY, FLORIDA
SHERIFF
Combining Ballance Sheet-Nun-Major Governmental Funds
Special Revenue Funds
September 30, 2005
Law
Enforcement Fine and HI TAB
Trust Forfeiture Administrative
Assets
Cash and cash equivalents 153 657,52.2 $
®u firom Board of County Cornmissioners 19,669
Du from other funds - 153 '130,044
Due from governmental units
Due from others -
Tot l newts $f 20,042 $ 657„675 $ 130,044
Liabilities Balances
Liabilities:
Accounts payable $ 15,559 $ 476 $
Due to board of County Commissioners 1,893 657,197 mm
Due to other governmental ental units m
Due to other funds 2,290 Ty
Deferred revenues - - 56,669
Too Habilitins 20,042 657,675 56,669
Fund balances - - 73,175
Total liabilities and fund balances $ 20,042 $ 657,675 $ 130,044
21
MONROE COUNTY, FLORIDA
SHERIFF
Combining Balance Sheet-Dion-Major Governmental Funds
Special Revenue Funds
September 30, 2005
S. FL Law Total Nonmajor
Enforcement Special Revenue
COMMiSS
Trust Fund Funds
Assets
Cash and cash equivalents $ 181,693 $ 536,957 $ 1,376,390
Due from Board of County Commissioners - 35,282
Due from other-funds - 24,324 168,971
Due from governmental units 5,284 - 145,698
Due from others 52,680 - 52,680
Total assets $ 239,657 $ 561,281 $ 1,7'79,021
Liabilities and Fund Balances
Liabilities:
Accounts payable 3,987 $ 20,324
Due to Board of County Commissioners - 659,090
Due to other governmentM units 601 666
Due to other funds 18,868 163,149
Deferred revenues - w 66,869
Total liabilities 23,456 900,098
Fund balances 216,201 561,281 878,9�23
Total Viabilities and fund balances $ 239,657 $ 561,281 $ 1,779,021
22
MONROE COUNTY,FLORIDA
SHERIFF
Combining Statement of Revenues,Expenditures and Changes in Fund Balances
Non-Major Governmental Funds
Special Revenue Funds
Year Ended September 30,2005
Impact
Off-Duty Teen Court Support Grants
Revenues:
Intergovernmental $ 13,990 $ 49,720 $ - $ 386,828
Charges for services 93,923 - 141,255 -
Fines and forfeitures - -
Investment income
Miscellaneous - -
Total revenues 107,913 79,720 141,255 386,828
Expenditures:
Current:
Personnel services 107,978 81,554 138,756 326,943
Operating expenses - 10,220 2,499 123,104
Capital outlay - - 10,206
Aid to other governments/non-profits - - -
Total expenditures 107,978 91,774 141,255 460,253
Excess of revenues over
(under)expenditures 5 (42,054) L73,4 5'.LL
Other financing sources(uses):
Transfers from other funds 74,085
Transfer to Board of County Commissioners -
Total other financing sources(uses) - 74,085
Excess of revenues over(under)expenditures
and other financing sources(uses) (65) (42,054) 660
Fund balances, beginning of year 65 60,426 9,234
Fund balances,end of year $ 18,372 $ 9,894
23
MnNROE COUNTY, FLORIDA
SHERIFF
Combining Statement of Revenues, Expenditures and Changes in Fund Balances
Non-Major Governmental Funds
Special Revenue Funds
Year Ended September 3O.2OO5
Enforcement Fine and mDTA
Trust Fund Forfeiture Administrative
Revenues:
Intergovernmental $ 125.145 $ 120.210 $ -
Charges for services ' - 190.883
Fines and forfeitures - - -
Investment income - 7.123
Miscellaneous 607631
Total revenues 125145 734,964 190683
Expenditures:
Current:
Personnel services 92.810 - 172,862
Operating expenses 5.676 15.588 20.403
Capital outlay - - -
Aid uz other no,emmema/non-pmfita 26,559 ' -
Total expenditures 125145 15 19
Excess cf revenues over
(under)expenditures - 71
Other financing sources(ueee):
Transfers from other funds - -
Transfer om Board ofCounty Commissioners -
Total other financing sources(usee) - (719,366)
Excess nf revenues over(unuer)expenditures
and other financing sources(uses) - - (2.582)
Fund balances, beginning nfyear - - 75757
Fund balances,end ofyear
24
MONROE COUNTY,FLORIDA
SHERIFF
Combining Statement of Revenues,Exper4tures and Changes In Fund Baran
Non-Major Governmental Funds
Speclai Revenue Funds
Year Ended September 30,2005
Enforcement Special Revenue
Commissary Trust Fund Funds
Revenues:
interqoverrunental $ - $ $ 695,893
Charges ftr services 416,299 842,160
Fkies and forfeitures - 170,371 170,371
investment in me 3,049 11,485 21,657
Miscellaneous 62,289 - 669,92('.)
Total revenues 481,637 181,856 2,400,001
Expenditures:
Current:
Personnel services 142,384 - 1,063,387
Operating expenses 209,650 261 387,411
Calpital outlay - 10,206
Aid to other governmens Inon-profits - - 26,559
Total expenditures 352,034 261 1,Q17,563
..........
Excess of revenues over
(under)expenditures 129,603 181,595 912,438
Other financing sources(uses):
Transfers frorn other funds 74,085
Transfer to Board of County Commissioner-, L?1 9,3 6D.'
Total other financing sources(uses)
Excess of revenues over(under)expenditures
and other financing sources(uses) 129,603 181,595 267,157
Fund balances,beginning of year 86,598 379,686 6111,766
Fund balances,end of year $ 216,201 561,281 $ 878,923
25
MONROE COUNTY, FLORIDA
SHERIFF
Schedule of Revenues, Expenditures and Changes in Fund Balances
Budget and Actual-Off Duty Fund
Year Ended September 30,2005
Variance
With Final
Original Final Positive
----2yj%et IuNget ctual ative
Revenues:
Intergovernmental $ - $ - 13,990 $ 13,990
Charges for services 137,244 107,978 93,923 LI4,055 j
Total revenues 137,244 107,978 107,913 (65')
Expenditures:
Current:
Personnel services 126,287 107,978 107,978
Operating expenses 11,022
Total expenditures 137,309 107,978
Excess of expenditures over
revenues -__ 65 165 1 --------—L651
j
Fund balances, beginning of year ......... 65 65 65
Fund balances, end of year $ - 65 $ $ (65)
26
III ONROE COUNTY, FLORIDA
SHERIFF
Schedule of Revenues, Expenditures and Changes in Fund Balances
Budget and Actuai-Impact Support Fund
Year Ended September 30,2005
Variance
With Final
Original Final Positive
2yj2et Ryqget Actual afive�
Revenues:
Charges for servlces $ 160,344 $ 141,255 $ 141,255 $
Total revenues '1601,34,4 141,255 141,255
Expenditures:
Current:
Personnel services 159,844 141,236 138,756 2,480
Operating expenses 500 19 2,499 J2,4tt0 '
Total expenditures 160,344 --141,255 141,255
Excess of revenues over
expenditures - - -
Fund balances,beginning of year
Fund balances,end of year
27
MONROE COUNTY, FLORIDA
SHERIFF
Schedule of Revenues, Expenditures and Changes in Fund Balances
Budget and Actual-Grants IFund
Year Ended September 30,2005
Variance
With Final
Original Final Positive
Budget Budget Actual ative
Revenues-
Intergovemmental $ 372,466 385,694 $ 386,828 $ 1,134
Charges for services - 474 -
Total revenues 372,466 386,1 68 386,828 660
Expenditures.
Current:
Personnel services 329,514 326,943 326,943 -
Operating expenses 52,186 123,104 123,104
Capital outlay 10,206 10,206
Total expenditures 381,700 460,253 460,253 -
Excess of expenditures over
revenues _____Lg,234 i74,0891 1. (73,425) _660
Other financing sources
Transfers from other funds 74,085 74,085 -
Total other financing sources 74,085 74,085 -
.... ..........
Excess of revenues and other financing
sources over expenditures ____L-9,234 - 660 660
Fund balances, beginning of year 9,234 9,2,34 9,234 -
Fund balances,end of year 9L234 9,894 $ 660
26
MONROE COUNTY, FLORIDA
SHERIFF
Schedule of Revenues,Expenditures and Cbanges in Fund Balances
Budget and Actual-Law Enforcement Trust Fund
Year Ended September 30,2005
Variance
With Final
Original! Final Positive
......!!�et I3�et Actual (Negative)
Revenues:
Intergovemmental $ 52,650 $ 125,145 $ 125,145 $
Total revenues 52,650 125,145 125,1145 -
Expenditures.,
Current:
Personnel services 97,916 92,910 5,006
Operating expenses - 27,229 5,676 21,553
Aid to other governments 52,650 - 26,559 L26,559
Total expenditures 52,650 125,145 125,145
................
Excess of revenues over
expenditures
Fund balances, beginning of year
Fund balances,end of year
29
MONROE COUNTY, FLORIDA
SHERIFF
Schedule of Revenues, Expenditures and Changes in Fund Balances
Budget and Actual-Fine and Forfeiture Fund
Year Ended September 30,2005
Variance
With Final
Original Final Positive
----Rm#vet Actual atv--TNiJ-
Revenues-
lntergover-nmental $ $ $ 120,210 $ 120,210
Mvestment income 3,522 - 7,123 7,123
Miscellaneous 304,651 734,964 607,631 L27,3333)
Total revenues 308,173 '734,964 734,964
Expenditures:
Current°
Operating expenses '15,580 '15,598 '15,598
Capital outlay 2091,701 -
To expenditures 225,28-1 115,598 15,598
Excess of revenues over
expenditures 82,892 719,366 719,366
Other financing uses:
l"ransferto Board of County,Commissioners (719,366) IZ19,3661
Total other financing uses (82,8q2l (719,3661 (7'19,366
Excess of revenues over expenditures and
other financing uses
Fund balances, beginning of year
Fund balances,end of year $
30
MONROE COUNTY, FLORIDA
SHERIFF
Schedule of Revenues, Expenditures and Changes In Fund Balances
Budget and Actual.-HlIDTA Adux Wstrative Fund
Year Ended September 30,2005
Variance
With Final
Original Final Positive
Budget _ Budget Actual Ne ative
Revenues::
Charges for services 190„039 190,683 190,683
Total revenues 190,9438 190„663 190,683
Expenditures:
Current:
Personnel 174,413 172,862 172,862
Operating expenses 91,382 20„403 ,20,403
Total expenditures 265,795 193,265 193,,265
Excess of revenues over
expenditures 75,757' 2„532 2,52
Fund balances, beginning of year 75,757 75„757 75,757
Fund balances end of year - 73,175 73„175
31
MONROE COUNTY, FLORIDA
SHERIFF
Schedule of Revenues, Expenditures and Changes in Fund Balances
Budget and Actual-Commissary Fund
Year Ended September 30,2005
Variance
With Final
Original Final Positive
Rud et BudgetActual QINeative
Revenues:
Charges for services $ - $ 286,696 416,299 129,603
Investment income 2,084 3,049 3,049 -
Miscellaneous 455,301 62,289 62,289 -
Total revenues 457,385 352,034 481,637 129,603_
Expenditures:
Current.'
Personnel 135,702 142,384 142,384
Operating expenses 408,281 209,650 209,650
Total expenditures 543,983 352,034 352,03,4 -
Excess of expenditures over
revenues (86,598) - 129,603 129,60�3
Fund balances, beginning of year 86,598 86,598 86,598 -
Fund balances, end of year $ - $ 86598 216L201= 9603
32
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 30,2005
Variance
With it
Original Final Positive
Budget Sudet tual (Negative)
Revenues:
Fines and forfeitures $ 80,900 $ 261 $ 170,371 $ 170,110
Investment income 9,675 - -'. 11,485 11,485
Total revenues 90,575 261 181,856 181,595
Expenditures:
Current:
Operating expenses 261 261 -
Aid to private organizations 470,261 - -
Total expenditures 470,261 261 261
Excess of revenues over
(under)expenditures 79,686 181,595 18'1'595
Fund balances, beginning of year 379,686 379,686 379,686 -
Fund balances, end of year $ 379ffl6 561,281 $ 161,595
33
MONROE COUNTY, FLORID
SHERIFF
Agency Funds Description
The purpose of each agency fund in the combining financial staltement on 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.
34
MONROE COUNTY, FLORIDA
SHERIFF
Combining Statement of Changes in Fiduciary Assets and Liabilities
All Agency Funds
Year Ended September 30,2005
October 1, September 30,
2004 Additions Deductions 2005
CjyjLerQQM
Assets
Cash and cash equivalents 50,763 $ 122,528 $ 142,591 $ 30,700
Total assets $ 50,763 $ 122,528 $ 14--275-91- -r 30,700-.
Liabilities
Due to Board of County Commissioners $ - $ 6,101 $ - $ 6,101
Due to other governmental units 3,585 - 3,585
Due to individuals 47,178 116,427 139,006 24,599
Total liabilities $ 50,763 $ 122,528 $ 142,591 $ 30,700
Bqnda
Assets
Cash and cash equivalents $ 489,159 $ 1,138,302 $ 1,093,827 $ 533,634
Total assets 489,1 9- $ 1,138,302 $ 1,093,827 $ 533,634
Liabilities
Due to individuals $ 489,159 $ 1,138,302 $ 1,093,827 $ 533,634
%
Total liabilities -48 1,59 $ 1,136,302.-... $ 1,093,827 $ 533,634-
InMaJ&
Assets
Cash and cash equivalents $ 81,559 $ 1,169,515 $ 1,176,411 $ 74,663
Total assets $ 81,559 $ 1,169,515- -$7-1,176,411 $ 74,663-
Liabilities
Due to other funds $ 12,247 $ $ 12,247 $ -
Due to individuals 69,312 1,169,515 1,164,164 74,663
Total liabilities
To ai II nc lonria
Assets
Cash and cash equivalents 621,481 $ 2,430,345 $ 2:.412,829 $ 638,997
Total assets $ 621,481 $ 2,430,345 $ 2,412,829 $ 638,997
Liabilities
Due to Board of County Commissioners $ $ 6,101 $ - $ 6,101
Due to other funds 12,247 - 12,247 -
Due to other governmental units 3,585 - 3,585
Due to individuals 605,649 2,424,244 2,396,997 632,896
Total liabilities $ 621,481 $ 2,430,345 $ 2,412,829 $ 638,997
35
SUPPLEMENTARY INDEPENDENT
AUDITORS' REPORTS
•
INDEPENDENT AUDIT 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, 2005, which collectively comprise the Sheriffs basic financial statements, and
have issued our report thereon dated February 8, 2006 for the purpose of compliance with
section 218.39(2), Florida Statutes and Chapter 10.550 Rules of the Auditor General-Local
Governmental Entity Audits. We conducted our audit in accordance with auditing standards
generally accepted in the United States of America and the standards applicable to financial
audits contained in Government Auditing Standards, issued by the Comptroller General of the
United States.
Internal Control over Financial Reporting
In planning and performing our audit, we considered the Sheriffs internal control over financial
reporting in order to determine our auditing procedures for the purpose of expressing our
opinion on the financial statements and not to provide assurance on the internal control over
financial reporting. Our consideration of the internal control over financial reporting would not
necessarily disclose all matters in the internal control over financial reporting that might be
material weaknesses. A material weakness is a reportable condition in which the design or
operation of one or more of the internal control components does not reduce to a relatively low
level the risk that misstatements in amounts caused by error or fraud in amounts that would be
material in relation to the financial statements being audited may occur and not be detected
within a timely period by employees in the normal course of performing their assigned functions.
We noted no matters involving the internal control over financial reporting and its operation that
we consider to be material weaknesses.
Compliance and they Matters
As part of obtaining reasonable assurance about whether the Sheriffs financial statements are
free of material misstatement, we performed tests of its compliance with certain provisions of
laws, regulations, contracts and grant agreements, noncompliance with which could have a
direct and material effect on the determination of financial statement amounts. However,
providing an opinion on compliance with those provisions was not an objective of our audit and
accordingly, we do not express such an opinion. The results of our tests disclosed no instances
of noncompliance or other matters that are required to be reported under Government Auditing
Standards.
36
This report is intended enke|v for the |OfOrnnab0l 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.
~
West Palm Beaoh, Florida
February 8. 2OOO
37
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, 2005, which collectively comprise the Sheriffs basic financial statements, and
have issued our report thereon dated February 8, 2006 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 on Compliance
and Other Matters Based on an Audit of Financial Statements Performed in Accordance with
Government Auditing Standards, dated February 8, 2006, 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)(h)(1)) require that we address in the management
letter, if not already addressed in the auditors' report on compliance and internal controls,
whether or not significant findings and recommendations made in the preceding annual financial
audit report have been followed. No recommendations were made in the preceding annual
financial audit report.
The Rules of the Auditor General (Section 10.554(1)(h)(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)(h)(3)) require disclosure in the
management letter of any recommendations to improve the Sheriffs management, accounting
procedures, and internal controls. There were no recommendations in connection with the fiscal
2005 financial statement audit.
The Rules of the Auditor General (Section 10.554(1)(h)(4)) require disclosure in the
management letter of the following matters if not already addressed in the auditors' reports on
compliance and internal controls: (1) violations of laws, rules, regulations, and contractual
provisions that have occurred, or are likely to have occurred; (2) improper or illegal
expenditures; (3) improper or inadequate accounting procedures (e.g., the omission of required
disclosures from the financial statements); (4) failures to properly record financial transactions;
and (5) other inaccuracies, shortages, defalcations, and instances of fraud discovered by, or
that come to the attention of, the auditor. There were no such matters noted.
38
The Rules of the Auditor General (Section 10.554(1)(h)(5)) also require that the name or official
title and legal authority for the primary government and each component unit of the reporting
entity be disclosed in the management letter, unless disclosed in the notes to the financial
statements. The Sheriff 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 management letter 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.
West Palm each, Florida
February 8, 2006
39