Fiscal Year 20114
MONROE COUNTY, FLORIDA
SUPERVISOR OF ELECTIONS
Special -Purpose Financial Statements
Year Ended
September 30, 2011
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MONROE COUNTY, FLORIDA
SUPERVISOR OF ELECTIONS
Year Ended September 30, 2011
Special -Purpose Financial Statements, Required Supplementary Information and
Independent Auditors' Reports
Table of Contents
Paqe
Independent Auditors' Report ---•..............•------.................------..............---------............-----•••........
2-3
SPECIAL-PURPOSE FINANCIAL STATEMENTS
Special -Purpose Balance Sheet — Governmental Funds ..................................................
4
Special -Purpose Statement of Revenues, Expenditures and Charges
In Fund Balances - Governmental Funds
5
Notes to Special -Purpose Financial Statements ................................................................
6 - 11
REQUIRED SUPPLEMENTARY INFORMATION
Schedule of Revenues and Expenditures - Budget and Actual -
General Fund
12
SUPPLEMENTARY INDEPENDENT AUDITORS' REPORTS
Independent Auditors' Report on Internal Control over
Financial Reporting and on Compliance and Other Matters
Based on an Audit of Special -Purpose Financial Statements Performed
In Accordance with Government Auditing Standards ..................................................
13 - 14
Independent Auditors' Management Letter.......................................................................15
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INDEPENDENT AUDITORS' REPORT
To the Honorable Harry L. Sawyer, Jr.,
Supervisor of Elections of Monroe County, Florida:
We have audited the accompanying special-purpose financial statements of each major fund
and the aggregate remaining fund information of the Monroe County, Florida Supervisor of
Elections (the "Supervisor of Elections") as of and for the year ended September 30, 2011, as
listed in the table of contents. These special-purpose financial statements are the responsibility
of the Supervisor of Elections' management. Our responsibility is to express opinions on these
special-purpose financial statements based on our audit.
. We conducted our audit in accordance with auditing standards generally accepted in the United
States of America and the standards applicable to financial audits contained in Government
Auditing Standards issued by the Comptroller General of the United States. Those standards
require that we plan and perform the audit to obtain reasonable assurance about whether the
special-purpose financial statements are free of material misstatement. An audit includes
examining, on a test basis, evidence supporting the amounts and disclosures in the special-
purpose financial statements. An audit also includes assessing the accounting principles used
and significant estimates made by management, as well as evaluating the overall special-
purpose financial statement presentation. We believe that our audit provides a reasonable basis
for our opinions.
As discussed in Note 1, the accompanying special-purpose financial statements were prepared
for the purpose of complying with Section 218.39(2), Florida Statutes, and Chapter 10.550,
Rules of the Auditor General -Local Governmental Entity Audits, and are not intended to be a
complete presentation of the financial position and changes in financial position of the
Supervisor of Elections. Additionally, the special-purpose financial statements present only the
Supervisor of Elections and are not intended to present fairly the financial position and changes
in financial position of Monroe County, Florida, taken as a whole.
In our opinion, the special-purpose financial statements referred to above present fairly, in all
material respects, the respective financial position of each major fund and the aggregate
remaining fund information of the Monroe County, Florida Supervisor of Elections as of
September 30, 2011, and the respective changes in financial position thereof for the year then
ended in conformity with accounting principles generally accepted in the United States of
America.
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In accordance with Government Auditing Standards, we have also issued our report dated
January 25, 2012 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 and on compliance. That report is an integral part of an audit performed in accordance
with Government Auditing Standards and should be considered in assessing the results of our
audit.
The budgetary comparison schedule on page 12 is not a required part of the special-purpose
financial statements but is supplementary information required by the Governmental Accounting
Standards Board. We have applied certain limited procedures, which consisted primarily of
inquiries of management regarding the methods of measurement and presentation of the
required supplementary information. However, we did not audit the information and we express
no opinion on it.
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.
Orlando, Florida
January 25, 2012
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SPECIAL-PURPOSE FINANCIAL STATEMENTS
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MONROE COUNTY, FLORIDA
SUPERVISOR OF ELECTIONS
Special -Purpose Balance Sheet
Governmental Funds
September 30, 2011
ASSETS
Assets
Cash and cash equivalents
Prepaid expenses
Total assets
LIABILITIES AND FUND BALANCES
Liabilities
Accounts payable
Accrued wages and benefits payable
Due to Board of County Commissioners
Total Liabilities
Fund balances
Restricted
Total liabilities and fund balances
See notes to special-purpose
financial statements.
0
Major
Fund
$ 422,986
24,127
$ 447,113
Non -Major
$ 17,698
$ 17,698
$ 13,342 $ -
17,121 -
416,650 -
447,113 -
Totals
$ 440,684
24,127
$ 464,811
$ 13,342
17,121
416,650
447,113
- 17,698 17,698
$ 447,113 $ 17,698 $ 464,811
MONROE COUNTY, FLORIDA
SUPERVISOR OF ELECTIONS
Special -Purpose Statement of Revenues, Expenditures and Changes in Fund Balances
Governmental Funds
Year Ended September 30, 2011
Major Non -Major
Fund Fund
General
Fund
Special
Revenue
Revenues
Intergovernmental:
Board of County Commissioners $ 1,551,374 $
Investment income 1,283
Miscellaneous 1,819
Total revenues 1,554,476
Expenditures
Current:
Personnel services 847,912
Operating expenditures 270,945
Capital outlay 18,969
Total expenditures 1,137,826
Excess of revenues over expenditures 416,650
Other financing sources (uses)
Transfer to Board of County Commissioners
Total financing sources (uses)
Net change in fund balance
Fund balance, beginning of year
Fund balance, end of year
See notes to special-purpose 5
financial statements.
Totals
$ 1,551,374 V
6 1,289
1,819
6 1,554,482
847,912
- 270,945
18,969
1,137,826
6 416,656
(416,650) - (416,650)
(416,650) - (416,650)
6 6
- 17,692 17,692
$ - $ 17,698 $ 17,698
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MONROE COUNTY, FLORIDA
SUPERVISOR OF ELECTIONS
Notes to Special -Purpose Financial Statements
Year Ended September 30, 2011
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, as amended by
statement No. 39, of the Governmental Accounting Standards Board (GASB). 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.
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MONROE COUNTY, FLORIDA
SUPERVISOR OF ELECTIONS
Notes to Special -Purpose Financial Statements
IN Year Ended September 30, 2011
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Note 1 — Summary of significant accounting policies (continued)
Measurement focus, basis of accounting, and financial statement presentation
(continued)
The General Fund and the Special Revenue Fund are governmental funds which 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 Supervisor of Elections considers amounts
collected on grants within 60 days after year-end, and amounts collected on all other
government funds 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.
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, fund balances of
the governmental funds are 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 $53,756 at
September 30, 2011, are included in the government -wide financial statements of the County.
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MONROE COUNTY, FLORIDA
SUPERVISOR OF ELECTIONS
Notes to Special -Purpose Financial Statements
Year Ended September 30, 2011
Note 1 — Summary of significant accounting policies (continued)
Use of estimates - The preparation of special-purpose financial statements requires
management to make use of estimates that affect reported amounts. Actual results could differ
from estimates.
New accounting pronouncement — The Supervisor of Elections implemented GASB
Statement No. 54, "Fund Balance Reporting and Governmental Fund Type Definitions" during
the fiscal year ended September 30, 2011. The requirements of this statement became
effective for financial statement periods beginning after June 15, 2010. This GASB statement
clarifies governmental fund balance classifications and fund type definitions. It bases the
divisions of fund balance on the types of constraints which limit the use of the resources
reported in governmental funds. Implementation of this Statement had an insignificant effect on
the Supervisor of Elections' financial statements.
Prepaid Items — The cost of prepaid items is recorded as an expenditure at the time it is
acquired, which is in accordance with the purchase method.
Note 2 — Deposits and investments
At September 30, 2011, the Supervisor of Elections has demand deposits with a carrying
amount of $440,684 and a bank balance of $440,748.
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.
Florida Statutes and the Supervisor of Elections' investment policy authorize investments in
certificates of deposit, savings accounts, repurchase
Surplus Funds Trust Fund administered by the Florida
market funds, and direct obligations of the U.S.
instrumentalities.
Note 3 — Retirement system
agreements, the Local Government
State Board of Administration, money
Treasury and federal agencies and
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. FRS provides retirement and disability benefits, annual
cost -of -living adjustments, and death benefits to Plan members and beneficiaries of various
governmental units within the State of Florida. Benefits are established by Chapter 121, Florida
Statutes, and Chapter 60S, Florida Administrative Code. Amendments to the law can be made
only by an act of the Florida Legislature.
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MONROE COUNTY, FLORIDA
SUPERVISOR OF ELECTIONS
Notes to Special -Purpose Financial Statements
Year Ended September 30, 2011
Note 3 — Retirement system (continued)
Plan description (continued)
For employees hired before July 1, 2011 and enrolled in the Pension Plan, the FRS provides for
vesting of benefits after 6 years of credited service. Normal Pension Plan retirement benefits
are available to employees who retire at or after age 62 with 6 or more years of service or after
30 years if under age 62. Benefits are also based on the 5 highest state fiscal years of
compensation earned during covered employment. For employees hired July 1, 2011 and
thereafter enrolled in the Pension Plan, the FRS provides for vesting benefits after 8 years of
credited service. Normal retirement benefits are available to employees who retire at or after
age 65 with 8 or more years of service or after 33 years if under age 65. Benefits are also
based on the 8 highest state fiscal years of compensation earned during covered employment.
Pension Plan retirement benefits for all employees are based on age, average compensation
and years -of -service credit. Early retirement is available after 6 years of service with a 5%
reduction in benefits for each year prior to the normal retirement age.
In addition to the above benefits, the FRS administers 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. Investment accounts may be withdrawn by an employee 90 days after
termination or retirement.
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.frs. state.fl. us.
Funding policy — The FRS was noncontributory for Pension Plan and Investment Plan
members until June 30, 2011. As of July 1, 2011 all members, with the exception of Deferred
Retirement Option Program (DROP) members and re-employed retirees, contribute 3% of their
eligible wages. Participating employer contributions are based upon state-wide rates
established by the State of Florida on an annual basis effective each July 1. The rates applied
to employee salaries effective as of July 1, 2011 are as follows: regular employees, 4.91 %,
special risk employees, 14.10%, special risk administrative support, 6.04%, elected officials
11.14%, senior management, 6.27%, and DROP participants 4.42%. The Supervisor of
Elections contributed to the plan an amount equal to 9.12% of covered payroll during the fiscal
year ended September 30, 2011. The Supervisor of Elections' contributions made during the
years ended September 30, 2011, 2010, and 2009 were $66,866, $78,182, and $74,107
respectively, which were equal to the required contributions for each fiscal year.
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MONROE COUNTY, FLORIDA
SUPERVISOR OF ELECTIONS
Notes to Special -Purpose Financial Statements
Year Ended September 30, 2011
Note 3 — Retirement system (continued)
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 benefits healthcare plan (the "Plan"). Florida Statutes 112.0801 requires the County to
provide retirees and their eligible dependents with the option to participate in the Plan if the
County provides health insurance to its active employees and their eligible dependents. The
Plan provides medical coverage and prescription drug benefits to both active and eligible retired
employees. The Plan does not issue a publicly available financial report.
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.
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MONROE COUNTY, FLORIDA
SUPERVISOR OF ELECTIONS
Notes to Special -Purpose Financial Statements
Year Ended September 30, 2011
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.
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REQUIRED SUPPLEMENTARY INFORMATION
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MONROE COUNTY, FLORIDA
SUPERVISOR OF ELECTIONS
Schedule of Revenues and Expenditures
Budget and Actual - General Fund
Year Ended September 30, 2011
Revenues
Intergovernmental:
Board of County Commissioners
Investment income
Miscellaneous
Total revenues
Expenditures
Current:
Personnel services
Operating expenditures
Capital outlay
Total expenditures
Excess of revenues
over (under) expenditures
Other financing sources (uses)
Transfer to Board of County Commissioners
Total financing sources (uses)
Excess of revenues over expenditures and
other financing sources (uses)
Fund balance, beginning of year
Fund balance, end of year
General Fund
Variance with
Final Budget
Original Final Positive
Budget Budget Actual (Negative)
$ 1,551,374 $ 1,631,374 $ 1,551,374 $ (80,000)
-
-
1,283
1,283
-
-
1,819
1,819
1,551,374
1,631,374
1,554,476
(76,898)
837,998
837,998
847,912
(9,914)
413,376
413,376
270,945
142,431
300,000
380,000
18,969
361,031
1,551,374
1,631,374
1,137,826
493,548
-
-
416,650
416,650
-
-
(416,650)
(416,650)
-
-
(416,650)
(416,650)
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SUPPLEMENTARY INDEPENDENT
AUDITORS' REPORTS
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INDEPENDENT AUDITORS' REPORT ON INTERNAL CONTROL OVER
FINANCIAL REPORTING AND ON COMPLIANCE AND OTHER MATTERS
BASED ON AN AUDIT OF SPECIAL-PURPOSE FINANCIAL STATEMENTS PERFORMED
IN ACCORDANCE WITH GOVERNMENT AUDITING STANDARDS
To the Honorable Harry L. Sawyer, Jr.,
Supervisor of Elections of Monroe County, Florida:
We have audited the special-purpose financial statements of each major fund and the
aggregate remaining fund information of Monroe County, Florida Supervisor of Elections (the
"Supervisor of Elections") as of and for the year ended September 30, 2011, which collectively
comprise the Supervisor of Elections' special-purpose financial statements, and have issued
our report thereon dated January 25, 2012 for the purpose of compliance with Section
218.39(2), Florida Statutes, and Chapter 10.550, Rules of the Auditor General -Local
Governmental Entity Audits. We conducted our audit in accordance with auditing standards
generally accepted in the United States of America and the standards applicable to financial
audits contained in Government Auditing Standards, issued by the Comptroller General of the
United States.
Internal Control over Financial Reporting
Management of the Supervisor of Elections is responsible for establishing and maintaining
effective internal control over financial reporting. In planning and performing our audit, we
considered the Supervisor of Elections' internal control over financial reporting as a basis for
designing our auditing procedures for the purpose of expressing our opinions on the special-
purpose financial statements, but not for the purpose of expressing an opinion on the
effectiveness of the Supervisor of Elections' internal control over financial reporting.
Accordingly, we do not express an opinion on the effectiveness of the Supervisor of Elections'
internal control over financial reporting.
A deficiency in internal control exists when the design or operation of a control does not allow
management or employees, in the normal course of performing their assigned functions, to
prevent, or detect and correct misstatements on a timely basis. A material weakness is a
deficiency, or a combination of deficiencies, in internal control such that there is a reasonable
possibility that a material misstatement of the Supervisor of Elections' special-purpose financial
statements will not be prevented, or detected and corrected on a timely basis.
Our consideration of internal control over financial reporting was for the limited purpose
described in the first paragraph of this section and was not designed to identify all deficiencies
in internal control over financial reporting that might be deficiencies, significant deficiencies, or
material weaknesses. We did not identify any deficiencies in internal control over financial
reporting that we consider to be material weaknesses, as defined above.
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Compliance and Other Matters
As part of obtaining reasonable assurance about whether the Supervisor of Elections' special-
purpose financial statements are free of material misstatement, we performed tests of its
compliance with certain provisions of laws, regulations, contracts and grant agreements,
noncompliance with which could have a direct and material effect on the determination of
special-purpose financial statement amounts. However, providing an opinion on compliance
with those provisions was not an objective of our audit and accordingly, we do not express such
an opinion. The results of our tests disclosed no instances of noncompliance or other matters
that are required to be reported under Government Auditing Standards.
This report is intended solely for the information and use of the 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.
Orlando, Florida
January 25, 2012
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INDEPENDENT AUDITORS' MANAGEMENT LETTER
11 To the Honorable Harry L. Sawyer, Jr.,
Supervisor of Elections of Monroe County, Florida:
We have audited the special-purpose financial statements of each major fund of the Monroe
County, Florida Supervisor of Elections (the "Supervisor of Elections"), as of and for the year
ended September 30, 2011, and have issued our report thereon dated January 25, 2012.
We conducted our audit in accordance with auditing standards generally accepted in the United
States of America and the standards applicable to financial audits contained in Government
Auditing Standards, issued by the Comptroller General of the United States. We have issued
our Independent Auditors' Report on Internal Control over Financial Reporting and on
Compliance and Other Matters Based on an Audit of Special -Purpose Financial Statements
Performed in Accordance with Government Auditing Standards. Disclosures in this report, which
is dated January 25, 2012, should be considered in conjunction with this management letter.
Additionally, our audit was conducted in accordance with Chapter 10.550, Rules of the Auditor
General -Local Governmental Entity Audits, which govern the conduct of local governmental
entity audits performed in the State of Florida. This letter includes the following information,
which is not included in the aforementioned auditors' reports.
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 violations of
provisions of contracts or grant agreements, or abuse, that have occurred, or are likely to have
occurred, that have an effect on the special-purpose financial statements that is less than
material but more than inconsequential. In connection with our audit, we did not have any such
findings.
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Section 10.554(1)(i)5., Rules of the Auditor General, provides that the auditor may, based on
professional judgment, report the following matters that have an inconsequential effect on
special-purpose financial statements, considering both quantitative and qualitative factors: (1)
violations of provisions of contracts or grant agreements, fraud, illegal acts, or abuse, and (2)
control deficiencies that are not significant deficiencies. In connection with our audit, we did not
have any such findings.
Section 10.554(1)(i)6., Rules of the Auditor General, requires that the name or official title and
legal authority for the primary government and each component unit of the reporting entity be
disclosed in 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.
This letter 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.
Orlando, Florida
January 25, 2012
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