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CorrespondenceBOARD OF COUNTY COMMISSIONERS RICHARD A. KERR, District 1 CURT BLAIR, District 2 JERRY HERNANDEZ, JR., District 3 GEORGE E. DOLEZAL, District 4 DON SCHLOESSER, District 5 � OUOUNTY o MONROE ) KEY WEST, FLORIDA 33040 (305) 294 4641 May 27, 1980 Board of County Commissioners Monroe County Courthouse Key.West, Florida 33040 OFFICE OF: Michael H. Cates, Esq. County Attorney 505 Whitehead Street "k.R-R9�ex w�I4f'� Re: Contract with Deloitte, Haskins & Sells Dear Commissioners: Deloitte, Haskins & Sells has requested that clause 8.3 Termination, of the proposed contract be changed from: 8.3 TERMINATION It is understood and agreed that this Agreement may be terminated by the COUNTY for the Fiscal Year 1979-80 only by the COUNTY giving written notice of said termination by October 1, 1980. to read: 8.3 TERMINATION I.t is understood and agreed that this Agreement may be terminated by either party for Fiscal Year 1979-80 by giving written notice of said termination by October 1, 1980. Sincerely, MICHAEL H. CATES • County Attorney MHC/pr I &rt-)as-)iPO MEMORANDUM TO Honorable Ralph W. White DATE June 10, 1980 Clerk FROM Michael H. Cates, Esc{. County Attorney SUBJECT Contract - Deloitte Haskins $ Sells Enclosed please find five executed copies of the contract between Monroe County and Deloitte Haskins $ Sells providing for an audit of County records for Fiscal Years ended September 30, 1979 and 1980 for your records. MHC/pr Enclosures 5 MICHAEL H. CATES County Attorney Deloifte Haskin"ells Certified Public Accountants Mr. Ralph W. White Clerk of the Board of County Commissioners of Monroe County, Florida 500 Whitehead Street Key West, Florida Dear Mr. White: Article 3.3 of the agreement between Deloitte Haskins & Sells requires us the County as to the timely receipt by other auditors. One Southeast Third Avenue Miami, Florida 33131 (305) 358-4141 Telex 518814 July 22, 1980 Monroe County and to formally notify of reports examined To date we have not received reports of the Monroe County Tax Collector and the Monroe County Sheriff, which reports were to have been delivered to us by July 15, 1980. We have contacted the firm of Parks, Bishop and Hutchings, CPA's and have been advised that they would make every effort to furnish reports to us in time for us to include their reports on the above Constitutional offices in our report on the County as a whole. We will advise you in the event their reports do not reach us in time for inclusion in our procedures. Should this occur, we will also advise you of any modifications of our opinion which would result from the absence of audited financial data with respect to the above Constitutional offices. If you have any questions or I can be of any assistance, please call me. Sincerely, Howard F. Kersha CC: Mr. Danny Kohlage, Deputy Clerk and Finance Officer Mr. John G. Parks, Jr., Parks, Bishop & Hutchings, CPA's Deloifte Haskin"ells Certified Public Accountants Mr. Ralph W. White Clerk ex-officio to the Board of County Commissioners Monroe County Courthouse 500 Whitehead Street Key West, Florida 33040 Dear Mr. White: One Southeast Third Avenue Miami, Florida 33131 (305) 358-4141 Telex 518814 August 14, 1980 In accordance with Article 4.3.1 of the agreement between Monroe County and Deloitte Haskins & Sells, we are enclosing the following preliminary financial audit reports and tentative letter reports for appropriate distribution and review: General Purpose Financial Statements of Monroe County for the year ended September 30, 1979, Financial Statements of the Card Sound Road and Bridge Toll Facility for the year ended September 30, 1979, Letter report concerning compliance with Bond Indenture Agreement relating to the Bridge Revenue Bonds for Card Sound Road and Bridge Toll Facility, Letter report concerning compliance with Federal Revenue Sharing Entitlement Period 10, Management letters regarding; .. The Monroe County Board of County Commissioners, .. The Monroe County Clerk of the Circuit Court, .. The Monroe County Property Appraiser, The Monroe County Supervisor of Elections The Board of County Commissioners is responsible for the fair presentation in the financial statements of financial position, results of operations and changes in financial position and accompanying notes. Accordingly, you should carefully review the draft financial statements and notes thereto and advise us that the amounts and disclosures contained therein are complete and appropriate. As we have previously informed you, the audited reports of the Monroe County Tax Collector and Monroe County Sheriff have not been provided to us by the Firm of Parks, Bishop and Hutchings. Therefore, the amounts relating to the operations of the Tax Collector and the Sheriff that have been combined into the General Purpose Financial Statements are subject to changes that might result from the examination conducted by Parks, Bishop and Hutchings. Further, we will rely on the reports of Parks, Bishop and Hutchings and our opinion on the General Purpose Financial Statements will be subject to qualifications, if any, that might be contained in their reports. Our opinion will be finalized and dated subsequent to our review of the afore- mentioned reports prepared by Parks, Bishop and Hutchings. We would like to meet with you, subject to any delays caused by the circumstances described in the preceding paragraphs, at your convenience any time during the first week of September to finalize the enclosed reports. If I can be of any assistance or can answer any questions you might have, please call me. Yours truly, 1 Howard F. Kershaw Enclosures CC: Mr. Danny Kolhage, Deputy Clerk and Finance. Officer A�� /D : o o A-M ' � � I;I: 1;19 ► BRANCH OFFICE CLERK OF THE CIRCUIT COURT BRANCH OFFICE 3117 OVERSEAS HIGHWAY 16TH JUDICIAL CIRCUIT P.O. BOX 379 MARATHON, FLORIDA 33050 MONROE COUNTY PLANTATION KEY, FLORIDA 33070 TEL. (303) 743-9036 500 WHITEHEAD STREET TEL. (303) 832-9253 KEY WEST, FLORIDA 33040 RECORDER TEL. (305) 294-4641 COUNTY CLERK COLLECTOR OF DELINQUENT TAXES COUNTY AUDITOR August 18, 1980 Honorable Don Schloesser Chairman Board of County Commissioners and Members Board of County Commissioners Dear Chairman & Commissioners: Enclosed please find preliminary draft of financial audit reports prepared by Deloitte, Haskins and Sells for the year ended September 30, 1979. I will be discussing the draft with you at the August 26, 1980 Board of County Commissioners meeting. If you have any questions, do not hesitate to contact me. Very tru1-y-,yours, Clerk of Circuit Court and ex officio Clerk Board of County Commissioners RWW/vp cc: file Enclosures Deloifte - Haskin"ells Certified Public Accountants Mr. Ralph W. White Clerk of the Circuit Court and Ex Officio Clerk Board of County Commissioners Monroe County, Florida 500 Whitehead Street Key West, Florida 33040. Dear Mr. White: One Southeast Third Avenue Miami, Florida 33131 (305) 358-4141 Telex 518814 October 16, 1980. We wish to confirm your request that we perform certain agreed upon procedures in order to prepare limited financial information concerning the Municipal Service District("MSD") of Monroe County, Florida for the fiscal years ended September 30, 1979, 1978, and 1977. Our procedures are to be performed solely to assist you in connection with the proposed $8,000,000 Improvement Bonds, Series 1980 (the "Bonds") and our report is not be used for any other purpose. The procedures that have been agreed upon are: a. We will obtain the revenue and appropriation ledgers for the MSD and prepare summaries of revenues and expenditures for the years indicated. Except as stated in the following paragraph, the summaries will reflect subsequent adjustments not included on ledger cards. b. The summaries will be prepared in accordance with accounting principles employed by Monroe County for the periods indicated. Accordingly, the summaries will not reflect any adjustments or reclassifications necessary to convert the recorded amounts to account for the MSD as an enterprise fund as will be required by the Resolution authorizing the issuance of the Bonds. APPROVED ON 97 � Z - V �D BOOK , PAGE Mr. Ralph W. White October 16, 1980. 2 Because the above procedures are not sufficient to constitute an examination made in accordance with generally accepted accounting principles, we will not express an opinion on the summaries presented. Our fees, which are based on estimates of time required by the individuals assigned to this engagement to perform the procedures listed above, should not exceed $5,000. Related out-of-pocket expenses should not exceed $500. If our time requirements are less than estimated, we will, ofcourse, reduce our bill accordingly. Procedures required in addition to those listed above will be performed only upon your authorization and will be billed separately at rates specified in the agreement between Monroe County and ourselves, dated April 9, 1980. Yours truly, DELOITTE HASKINS & SELLS William D. Callahan Partner cc: Mr. Danny L. Kohlage Deputy Clerk and Finance Officer r -. Deloifte Haskin"ells Certified Public Accountants Mr. Ralph W. White Clerk of the Circuit Court and Ex Officio Clerk Board of County Commissioners Monroe County, Florida 500 Whitehead Street Key West, Florida 33040 Dear Mr. White: One Southeast Third Avenue Miami, Florida 33131 (305) 358-4141 Telex 518814 October 24, 1980 At your request, we have performed certain agreed -upon procedures and prepared limited financial information concerning the Municipal Service District ("MSD") of Monroe County, Florida (the "County") for the fiscal years ended September 30, 1979, 1978, and 1977. Our procedures were performed solely to assist you in connection with the proposed $8,000,000 Improvement Bonds, Series 1980 (the "Bonds") and our report is not to be used for any other purpose. The procedures we performed are summarized as follows: a. We obtained the revenue and appropriation ledgers for the MSD and prepared limited financial information for the years indicated. Except as stated in the following paragraph, the financial information includes subsequent adjustments, if any, made by the County but not reflected on ledger cards. b. We prepared the attached limited financial information in accordance with accounting principles employed by the County for the periods indicated. Accordingly, such financial information does not reflect any adjustments or reclassifications that would be necessary to convert the recorded amounts to account for the MSD as an enterprise fund as will be required by the Resolution authorizing the issuance of the Bonds. Because the above procedures were not sufficient to constitute an examination made in accordance with generally accepted auditing standards, we do not express an opinion on the financial infor- mation presented. In connection with the procedures referred to above, no matters came to our attention that caused us to believe that the above financial information should be adjusted. Had we performed additional procedures or had we made an examination of the financial statements of the MSD in accordance with generally accepted auditing standards, matters might have come to our attention that would have been reported to you. This report should not be associated with the financial statements of Monroe County, Florida for the year ended September 30, 1979. Yours truly, DELOITTE HASKINS $ SELLS -2- MONROE COUNTY, FLORIDA MUNICIPAL SERVICE DISTRICT Limited Financial Information Unaudite For the Years Ended ...........September 30........... 1979 1978 1977 Revenues and transfers: Ad valorem taxes ............. $1,326,312 Waste fee collections........ 1,059,462 Intergovernmental revenues... 49,851 Interest income .............. 142,773 Other ........................ 1,395 Transfers .................... 6,885 Total .............. 2,586,678 Expenditures: Personal services............ 229,623 Supplies and maintenance..... 136,241 Contractual services......... 955,834 General and administrative... 172,107 Capital outlay ............... 50,335 Total .............. Excess of revenues and transfers over expenditures.. $1,186,775 $573,938 941,969 5,795 43,060 304,800 50,920 7,612 24,783 74,560 6,213 2,253,720 966,705 221,039 211,464 119,305 101,619 688,514 356,797 156,259 75,017 323,033 116,713 1,544,140 1,508,150 861,610 $1,042,538 $ 745,570 JIDS,025 -3- BRANCH OFFICE CLERK OF THE CIRCUIT COURT BRANCH OFFICE 3117 OVERSEAS HIGHWAY 16TH JUDICIAL CIRCUIT Y.O. BOX 379 MARATHON, FLORIDA 33050 MONROE COUNTY PLANTATION KEY, FLORIDA 33070 TEL. (305) 743-9036 500 WHITEHEAD STREET TEL. (305) 852-9253 KEY NVEST, FLORIDA 33040 RECORDER TEL. (305) 294-4641 COUNTY CLERK COLLECTOR OF DELINQUENT TAXES COUNTY AUDITOR October 24, 1980 Michael H. Cates, P.A. County Attorney 505 Whitehead Street Key West, Florida 33040 Dear Mr'r Cates: In connection with an examination of our financial statements as of September 30, 1980 and for the year then ended, please furnish to our independent auditors, Deloitte Haskins and Sells, a list that describes.and evaluates pending or threatened ligitation, claims, and assessments with respect to which you have been engaged and to which you have devoted substantive attention on our behalf in the form of legal consultation or representation. Your response should include matters that existed at September 30, 1980 and during the period from that date to the specified date of your response, which should not _ be before December 1, 1980, and should be sent so as to be received by Deloitte Haskins and Sells, 1 S.E. Third Avenue, Suite 2000, Miami, Florida 33131, no later than January 5, 1981. Unasserted Claims or Assessments: We have represented to Deloitte Haskins and Sells that there are no unasserted possible claims that you have advised us are probable of assertion and must be disclosed in accordance with Statement of Financial Accounting Standards No. 5. We understand that, in the course of performing legal services for us with respect to a matter recognized to involve an unas- serted possible claim or assessment that may require financial statement disclosure, whenever you have formed a professional opinion that we should disclose or consider disclosing such possible claim or assessment, as a matter of professional respon- sibility to us, you will so advise us and will consult with us Page 2 October 24, 1980 Michael Cates concerning the question of such disclosure and the applicable requirements of Statement of Financial Accounting Standards No. 5. Please specifically confirm to Deloitte Haskins and Sells that our understanding is correct. Please specifically identify the nature of, and reasons for, any limitation on your response. We have represented to Deloitte Haskins and Sells that, except as set forth in this letter, there are no unasserted possible claims that you have advised us are probable of assertion and must be disclosed in accordance with Statement of Financial Accounting Standards No. 5. RWW/vp r cc: Deloitte Haskins & Sells cc: File Very t-r-ud y yours, Clerk of Circuit Court and ex officio Clerk Board of County Commissioners {�' "aa l-'R++�i tF� Deloifte Haskin"ells Certified Public Accountants Mr. Ralph W. White Clerk of the Circuit Court and Ex Officio Clerk Board of County Commissioners Monroe County, Florida 500 Whitehead Street Key West, FL 33040 Dear Mr. White: One Southeast Third Avenue Miami, Florida 33131 (305) 358-4141 Telex 518814 February 5, 1981 In accordance with your request, we are providing you an estimate of our fees to perform a financial and compliance audit of the Municipal Service Taxing District ("MSD") for the year ended September 30, 1980 and the three months ended December 31, 1980. Our examination will be made in accordance with generally accepted auditing standards with the objective of our expressing an opinion on the financial statements of the MSD. In addition we will perform sufficient procedures to determine the County's compliance with enabling Statutes of the State of Florida and appropriate County ordinances governing the operations of the MSD and render a letter report thereon. Based upon the rates stipulated in the agreement between Monroe County and ourselves, dated April 9, 1980, for additional services, we estimate our fees not to exceed the following: Hourly Classification Rate Hours artners T6 8 $ 900 Manager 100 16 1,600 Senior 60 60 3,600 Assistants 35 70 2,450 8,550 Expenses (travel and subsistence, report preparation & printing 1,600 Total 10,150 Less: Amounts paid to date for inclusion of the MSD in the County's Annual Report 1,425 8 725 C.� 14, i i Mr. Ralph W. White February 5, 1981 2 If our time requirements are less than estimated, we will, of course, reduce our bill accordingly. Barring unforeseen events, we should be able to complete our field work by April 10, 1981; deliver a draft of financial statements no later than April 24, 1981 and final reports no later than May 1, 1981. Yours truly, DELOITTE HASKINS & SELLS William D. Callahan Partner CC: Danny L. Kolhage Deputy Clerk & Finance Officer BRANCH OFFICE 3117 OVERSEAS HIGHWAY MARATHON, FLORIDA 33050 TEL. (305) 743-9036 CLERK OF THE CIRCUIT COURT 16TH JUDICIAL CIRCUIT ,MONROE COUNTY 500 WHITEHEAD STREET KEY WEST, FLORIDA 33040 RECORDER TEL. (305) 294-4641 COLLECTOR OF DELINQUENT TAXES May 7, 1981 Deloitte, Haskins & Sells One Southeast Third Avenue Miami, Florida 33131 Attention: Ms. Jackie Greenberg: BRANCH OFFICE P.O. BOX 379 PLANTATION KEY, FLORIDA 33070 TEL. (305) 852-9253 COUNTY CLERK COUNTY AUDITOR Dear Jackie: Enclosed please find your Forms 3270 (6-78) that have been properly executed by the Mayor and appropriate officials. If I can be of further assistance, do not hesitate to contact me. Very truly yours, Ralph W. White Clerk of Circuit Court and ex officio Clerk Board of County Commissioners by Deputy Cle�k /vP cc: File Enclosures